id	sid	tid	token	lemma	pos
ftr-505	1	1	florida	florida	PROPN
ftr-505	1	2	tax	tax	PROPN
ftr-505	1	3	review	review	NOUN
ftr-505	1	4	volume	volume	NOUN
ftr-505	1	5	1	1	NUM
ftr-505	1	6	1994	1994	NUM
ftr-505	1	7	number	number	NOUN
ftr-505	1	8	12	12	NUM
ftr-505	1	9	the	the	DET
ftr-505	1	10	taxation	taxation	NOUN
ftr-505	1	11	of	of	ADP
ftr-505	1	12	interest	interest	NOUN
ftr-505	1	13	swaps	swap	NOUN
ftr-505	1	14	and	and	CCONJ
ftr-505	1	15	the	the	DET
ftr-505	1	16	financial	financial	ADJ
ftr-505	1	17	service	service	NOUN
ftr-505	1	18	charge	charge	NOUN
ftr-505	1	19	:	:	PUNCT
ftr-505	1	20	toward	toward	ADP
ftr-505	1	21	a	a	DET
ftr-505	1	22	consistent	consistent	ADJ
ftr-505	1	23	approach	approach	NOUN
ftr-505	1	24	yishai	yishai	VERB
ftr-505	1	25	beer	beer	PROPN
ftr-505	1	26	'	'	PART
ftr-505	1	27	i.	i.	NOUN
ftr-505	1	28	introduction	introduction	NOUN
ftr-505	1	29	the	the	DET
ftr-505	1	30	supreme	supreme	PROPN
ftr-505	1	31	court	court	PROPN
ftr-505	1	32	has	have	AUX
ftr-505	1	33	defined	define	VERB
ftr-505	1	34	interest	interest	NOUN
ftr-505	1	35	as	as	ADP
ftr-505	1	36	"	"	PUNCT
ftr-505	1	37	compensation	compensation	NOUN
ftr-505	1	38	for	for	ADP
ftr-505	1	39	the	the	DET
ftr-505	1	40	use	use	NOUN
ftr-505	1	41	or	or	CCONJ
ftr-505	1	42	forbearance	forbearance	NOUN
ftr-505	1	43	of	of	ADP
ftr-505	1	44	money	money	NOUN
ftr-505	1	45	.	.	PUNCT
ftr-505	2	1	"	"	PUNCT
ftr-505	2	2	'	'	PUNCT
ftr-505	2	3	this	this	DET
ftr-505	2	4	definition	definition	NOUN
ftr-505	2	5	,	,	PUNCT
ftr-505	2	6	and	and	CCONJ
ftr-505	2	7	its	its	PRON
ftr-505	2	8	subsequent	subsequent	ADJ
ftr-505	2	9	interpretation	interpretation	NOUN
ftr-505	2	10	by	by	ADP
ftr-505	2	11	the	the	DET
ftr-505	2	12	courts	court	NOUN
ftr-505	2	13	,	,	PUNCT
ftr-505	2	14	requires	require	VERB
ftr-505	2	15	a	a	DET
ftr-505	2	16	direct	direct	ADJ
ftr-505	2	17	link	link	NOUN
ftr-505	2	18	between	between	ADP
ftr-505	2	19	the	the	DET
ftr-505	2	20	payment	payment	NOUN
ftr-505	2	21	of	of	ADP
ftr-505	2	22	"	"	PUNCT
ftr-505	2	23	compensation	compensation	NOUN
ftr-505	2	24	"	"	PUNCT
ftr-505	2	25	and	and	CCONJ
ftr-505	2	26	the	the	DET
ftr-505	2	27	"	"	PUNCT
ftr-505	2	28	use	use	NOUN
ftr-505	2	29	of	of	ADP
ftr-505	2	30	money	money	NOUN
ftr-505	2	31	.	.	PUNCT
ftr-505	2	32	"	"	PUNCT
ftr-505	3	1	this	this	DET
ftr-505	3	2	link	link	NOUN
ftr-505	3	3	has	have	AUX
ftr-505	3	4	created	create	VERB
ftr-505	3	5	a	a	DET
ftr-505	3	6	distortion	distortion	NOUN
ftr-505	3	7	in	in	ADP
ftr-505	3	8	the	the	DET
ftr-505	3	9	current	current	ADJ
ftr-505	3	10	u.s	u.s	PROPN
ftr-505	3	11	.	.	PROPN
ftr-505	3	12	tax	tax	NOUN
ftr-505	3	13	treatment	treatment	NOUN
ftr-505	3	14	of	of	ADP
ftr-505	3	15	the	the	DET
ftr-505	3	16	administrative	administrative	ADJ
ftr-505	3	17	cost	cost	NOUN
ftr-505	3	18	component	component	NOUN
ftr-505	3	19	of	of	ADP
ftr-505	3	20	interest	interest	NOUN
ftr-505	3	21	and	and	CCONJ
ftr-505	3	22	its	its	PRON
ftr-505	3	23	"	"	PUNCT
ftr-505	3	24	financial	financial	ADJ
ftr-505	3	25	service	service	NOUN
ftr-505	3	26	charge	charge	NOUN
ftr-505	3	27	"	"	PUNCT
ftr-505	3	28	substitute	substitute	NOUN
ftr-505	3	29	,	,	PUNCT
ftr-505	3	30	and	and	CCONJ
ftr-505	3	31	ambiguity	ambiguity	NOUN
ftr-505	3	32	with	with	ADP
ftr-505	3	33	regard	regard	NOUN
ftr-505	3	34	to	to	ADP
ftr-505	3	35	the	the	DET
ftr-505	3	36	taxation	taxation	NOUN
ftr-505	3	37	of	of	ADP
ftr-505	3	38	interest	interest	NOUN
ftr-505	3	39	swaps	swap	NOUN
ftr-505	3	40	.	.	PUNCT
ftr-505	4	1	economically	economically	ADV
ftr-505	4	2	,	,	PUNCT
ftr-505	4	3	interest	interest	NOUN
ftr-505	4	4	consists	consist	VERB
ftr-505	4	5	,	,	PUNCT
ftr-505	4	6	in	in	ADP
ftr-505	4	7	part	part	NOUN
ftr-505	4	8	,	,	PUNCT
ftr-505	4	9	of	of	ADP
ftr-505	4	10	compensation	compensation	NOUN
ftr-505	4	11	given	give	VERB
ftr-505	4	12	to	to	ADP
ftr-505	4	13	a	a	DET
ftr-505	4	14	saver	saver	ADJ
ftr-505	4	15	-	-	NOUN
ftr-505	4	16	lender	lender	NOUN
ftr-505	4	17	for	for	ADP
ftr-505	4	18	forgoing	forgo	VERB
ftr-505	4	19	current	current	ADJ
ftr-505	4	20	consumption	consumption	NOUN
ftr-505	4	21	in	in	ADP
ftr-505	4	22	favor	favor	NOUN
ftr-505	4	23	of	of	ADP
ftr-505	4	24	an	an	DET
ftr-505	4	25	ability	ability	NOUN
ftr-505	4	26	to	to	PART
ftr-505	4	27	consume	consume	VERB
ftr-505	4	28	more	more	ADV
ftr-505	4	29	in	in	ADP
ftr-505	4	30	the	the	DET
ftr-505	4	31	future	future	NOUN
ftr-505	4	32	(	(	PUNCT
ftr-505	4	33	"	"	PUNCT
ftr-505	4	34	time	time	NOUN
ftr-505	4	35	preference	preference	NOUN
ftr-505	4	36	"	"	PUNCT
ftr-505	4	37	)	)	PUNCT
ftr-505	4	38	and	and	CCONJ
ftr-505	4	39	compensation	compensation	NOUN
ftr-505	4	40	for	for	ADP
ftr-505	4	41	forgoing	forgo	VERB
ftr-505	4	42	a	a	DET
ftr-505	4	43	typical	typical	ADJ
ftr-505	4	44	preference	preference	NOUN
ftr-505	4	45	for	for	ADP
ftr-505	4	46	liquidity.2	liquidity.2	NOUN
ftr-505	4	47	interest	interest	NOUN
ftr-505	4	48	also	also	ADV
ftr-505	4	49	reflects	reflect	VERB
ftr-505	4	50	compensation	compensation	NOUN
ftr-505	4	51	for	for	ADP
ftr-505	4	52	the	the	DET
ftr-505	4	53	risks	risk	NOUN
ftr-505	4	54	of	of	ADP
ftr-505	4	55	default	default	NOUN
ftr-505	4	56	and	and	CCONJ
ftr-505	4	57	inflation	inflation	NOUN
ftr-505	4	58	,	,	PUNCT
ftr-505	4	59	and	and	CCONJ
ftr-505	4	60	reimbursement	reimbursement	NOUN
ftr-505	4	61	of	of	ADP
ftr-505	4	62	the	the	DET
ftr-505	4	63	lender	lender	NOUN
ftr-505	4	64	's	's	PART
ftr-505	4	65	administrative	administrative	ADJ
ftr-505	4	66	costs	cost	NOUN
ftr-505	4	67	.	.	PUNCT
ftr-505	5	1	the	the	DET
ftr-505	5	2	u.s	u.s	PROPN
ftr-505	5	3	.	.	PROPN
ftr-505	5	4	tax	tax	NOUN
ftr-505	5	5	system	system	NOUN
ftr-505	5	6	has	have	AUX
ftr-505	5	7	adopted	adopt	VERB
ftr-505	5	8	a	a	DET
ftr-505	5	9	consistent	consistent	ADJ
ftr-505	5	10	approach	approach	NOUN
ftr-505	5	11	by	by	ADP
ftr-505	5	12	treating	treat	VERB
ftr-505	5	13	all	all	DET
ftr-505	5	14	the	the	DET
ftr-505	5	15	interest	interest	NOUN
ftr-505	5	16	components	component	NOUN
ftr-505	5	17	alike	alike	ADV
ftr-505	5	18	,	,	PUNCT
ftr-505	5	19	and	and	CCONJ
ftr-505	5	20	generally	generally	ADV
ftr-505	5	21	,	,	PUNCT
ftr-505	5	22	by	by	ADP
ftr-505	5	23	not	not	PART
ftr-505	5	24	bifurcating	bifurcate	VERB
ftr-505	5	25	a	a	DET
ftr-505	5	26	fixed	fix	VERB
ftr-505	5	27	amount	amount	NOUN
ftr-505	5	28	of	of	ADP
ftr-505	5	29	interest	interest	NOUN
ftr-505	5	30	into	into	ADP
ftr-505	5	31	its	its	PRON
ftr-505	5	32	different	different	ADJ
ftr-505	5	33	economic	economic	ADJ
ftr-505	5	34	components	component	NOUN
ftr-505	5	35	.	.	PUNCT
ftr-505	6	1	this	this	DET
ftr-505	6	2	approach	approach	NOUN
ftr-505	6	3	can	can	AUX
ftr-505	6	4	be	be	AUX
ftr-505	6	5	demonstrated	demonstrate	VERB
ftr-505	6	6	,	,	PUNCT
ftr-505	6	7	for	for	ADP
ftr-505	6	8	example	example	NOUN
ftr-505	6	9	,	,	PUNCT
ftr-505	6	10	with	with	ADP
ftr-505	6	11	regard	regard	NOUN
ftr-505	6	12	to	to	ADP
ftr-505	6	13	the	the	DET
ftr-505	6	14	taxation	taxation	NOUN
ftr-505	6	15	of	of	ADP
ftr-505	6	16	the	the	DET
ftr-505	6	17	inflation	inflation	NOUN
ftr-505	6	18	component	component	NOUN
ftr-505	6	19	.	.	PUNCT
ftr-505	7	1	an	an	DET
ftr-505	7	2	exception	exception	NOUN
ftr-505	7	3	to	to	ADP
ftr-505	7	4	this	this	DET
ftr-505	7	5	approach	approach	NOUN
ftr-505	7	6	however	however	ADV
ftr-505	7	7	,	,	PUNCT
ftr-505	7	8	is	be	AUX
ftr-505	7	9	the	the	DET
ftr-505	7	10	tax	tax	NOUN
ftr-505	7	11	*	*	PUNCT
ftr-505	7	12	law	law	NOUN
ftr-505	7	13	faculty	faculty	NOUN
ftr-505	7	14	,	,	PUNCT
ftr-505	7	15	hebrew	hebrew	ADJ
ftr-505	7	16	university	university	PROPN
ftr-505	7	17	of	of	ADP
ftr-505	7	18	jerusalem	jerusalem	PROPN
ftr-505	7	19	.	.	PUNCT
ftr-505	8	1	this	this	DET
ftr-505	8	2	article	article	NOUN
ftr-505	8	3	was	be	AUX
ftr-505	8	4	written	write	VERB
ftr-505	8	5	while	while	SCONJ
ftr-505	8	6	the	the	DET
ftr-505	8	7	author	author	NOUN
ftr-505	8	8	was	be	AUX
ftr-505	8	9	a	a	DET
ftr-505	8	10	visiting	visit	VERB
ftr-505	8	11	scholar	scholar	NOUN
ftr-505	8	12	at	at	ADP
ftr-505	8	13	the	the	DET
ftr-505	8	14	harvard	harvard	PROPN
ftr-505	8	15	law	law	PROPN
ftr-505	8	16	school	school	NOUN
ftr-505	8	17	.	.	PUNCT
ftr-505	9	1	the	the	DET
ftr-505	9	2	author	author	NOUN
ftr-505	9	3	thanks	thanks	PROPN
ftr-505	9	4	professor	professor	PROPN
ftr-505	9	5	alvin	alvin	PROPN
ftr-505	9	6	c.	c.	PROPN
ftr-505	9	7	warren	warren	PROPN
ftr-505	9	8	,	,	PUNCT
ftr-505	9	9	jr	jr	PROPN
ftr-505	9	10	.	.	PROPN
ftr-505	9	11	and	and	CCONJ
ftr-505	9	12	richard	richard	PROPN
ftr-505	9	13	gordon	gordon	PROPN
ftr-505	9	14	for	for	ADP
ftr-505	9	15	comments	comment	NOUN
ftr-505	9	16	on	on	ADP
ftr-505	9	17	a	a	DET
ftr-505	9	18	previous	previous	ADJ
ftr-505	9	19	draft	draft	NOUN
ftr-505	9	20	.	.	PUNCT
ftr-505	10	1	the	the	DET
ftr-505	10	2	views	view	NOUN
ftr-505	10	3	expressed	express	VERB
ftr-505	10	4	are	be	AUX
ftr-505	10	5	the	the	DET
ftr-505	10	6	author	author	NOUN
ftr-505	10	7	's	's	PART
ftr-505	10	8	alone	alone	ADJ
ftr-505	10	9	.	.	PUNCT
ftr-505	11	1	this	this	DET
ftr-505	11	2	research	research	NOUN
ftr-505	11	3	was	be	AUX
ftr-505	11	4	supported	support	VERB
ftr-505	11	5	by	by	ADP
ftr-505	11	6	the	the	DET
ftr-505	11	7	israel	israel	PROPN
ftr-505	11	8	science	science	PROPN
ftr-505	11	9	foundation	foundation	PROPN
ftr-505	11	10	administrated	administrate	VERB
ftr-505	11	11	by	by	ADP
ftr-505	11	12	the	the	DET
ftr-505	11	13	israel	israel	PROPN
ftr-505	11	14	academy	academy	PROPN
ftr-505	11	15	of	of	ADP
ftr-505	11	16	science	science	NOUN
ftr-505	11	17	and	and	CCONJ
ftr-505	11	18	humanities	humanity	NOUN
ftr-505	11	19	.	.	PUNCT
ftr-505	12	1	1	1	X
ftr-505	12	2	.	.	X
ftr-505	12	3	deputy	deputy	NOUN
ftr-505	12	4	v.	v.	ADP
ftr-505	12	5	du	du	PROPN
ftr-505	12	6	pont	pont	PROPN
ftr-505	12	7	,	,	PUNCT
ftr-505	12	8	308	308	NUM
ftr-505	12	9	u.s	u.s	PROPN
ftr-505	12	10	.	.	PROPN
ftr-505	12	11	488	488	NUM
ftr-505	12	12	.	.	PUNCT
ftr-505	13	1	498	498	NUM
ftr-505	13	2	(	(	PUNCT
ftr-505	13	3	1940	1940	NUM
ftr-505	13	4	)	)	PUNCT
ftr-505	13	5	.	.	PUNCT
ftr-505	14	1	the	the	DET
ftr-505	14	2	english	english	PROPN
ftr-505	14	3	courts	court	NOUN
ftr-505	14	4	have	have	AUX
ftr-505	14	5	reached	reach	VERB
ftr-505	14	6	a	a	DET
ftr-505	14	7	similar	similar	ADJ
ftr-505	14	8	definition	definition	NOUN
ftr-505	14	9	.	.	PUNCT
ftr-505	15	1	see	see	VERB
ftr-505	15	2	yishai	yishai	PROPN
ftr-505	15	3	beer	beer	PROPN
ftr-505	15	4	,	,	PUNCT
ftr-505	15	5	the	the	DET
ftr-505	15	6	credit	credit	NOUN
ftr-505	15	7	price	price	NOUN
ftr-505	15	8	:	:	PUNCT
ftr-505	15	9	income	income	NOUN
ftr-505	15	10	or	or	CCONJ
ftr-505	15	11	capital	capital	NOUN
ftr-505	15	12	.	.	PUNCT
ftr-505	16	1	1986	1986	NUM
ftr-505	16	2	brit	brit	PROPN
ftr-505	16	3	.	.	PUNCT
ftr-505	17	1	tax	tax	PROPN
ftr-505	17	2	rev	rev	PROPN
ftr-505	17	3	.	.	PROPN
ftr-505	17	4	271	271	NUM
ftr-505	17	5	,	,	PUNCT
ftr-505	17	6	273	273	NUM
ftr-505	17	7	(	(	PUNCT
ftr-505	17	8	citing	cite	VERB
ftr-505	17	9	bennett	bennett	PROPN
ftr-505	17	10	v.	v.	ADP
ftr-505	17	11	ogston	ogston	PROPN
ftr-505	17	12	,	,	PUNCT
ftr-505	17	13	15	15	NUM
ftr-505	17	14	t.c	t.c	PROPN
ftr-505	17	15	.	.	PROPN
ftr-505	17	16	374	374	NUM
ftr-505	17	17	,	,	PUNCT
ftr-505	17	18	379	379	NUM
ftr-505	17	19	(	(	PUNCT
ftr-505	17	20	1930	1930	NUM
ftr-505	17	21	)	)	PUNCT
ftr-505	17	22	(	(	PUNCT
ftr-505	17	23	u.k	u.k	NOUN
ftr-505	17	24	.	.	PROPN
ftr-505	17	25	)	)	PUNCT
ftr-505	18	1	(	(	PUNCT
ftr-505	18	2	defining	define	VERB
ftr-505	18	3	interest	interest	NOUN
ftr-505	18	4	as	as	ADP
ftr-505	18	5	"	"	PUNCT
ftr-505	18	6	payment	payment	NOUN
ftr-505	18	7	by	by	ADP
ftr-505	18	8	time	time	NOUN
ftr-505	18	9	for	for	ADP
ftr-505	18	10	the	the	DET
ftr-505	18	11	use	use	NOUN
ftr-505	18	12	of	of	ADP
ftr-505	18	13	money	money	NOUN
ftr-505	18	14	"	"	PUNCT
ftr-505	18	15	)	)	PUNCT
ftr-505	18	16	)	)	PUNCT
ftr-505	18	17	.	.	PUNCT
ftr-505	19	1	2	2	X
ftr-505	19	2	.	.	X
ftr-505	19	3	see	see	VERB
ftr-505	19	4	infra	infra	NOUN
ftr-505	19	5	notes	note	VERB
ftr-505	19	6	21	21	NUM
ftr-505	19	7	-	-	SYM
ftr-505	19	8	22	22	NUM
ftr-505	19	9	and	and	CCONJ
ftr-505	19	10	accompanying	accompany	VERB
ftr-505	19	11	text	text	NOUN
ftr-505	19	12	.	.	PUNCT
ftr-505	20	1	3	3	X
ftr-505	20	2	.	.	X
ftr-505	20	3	the	the	DET
ftr-505	20	4	current	current	ADJ
ftr-505	20	5	u.s	u.s	PROPN
ftr-505	20	6	.	.	PROPN
ftr-505	20	7	income	income	NOUN
ftr-505	20	8	tax	tax	NOUN
ftr-505	20	9	system	system	NOUN
ftr-505	20	10	does	do	AUX
ftr-505	20	11	not	not	PART
ftr-505	20	12	make	make	VERB
ftr-505	20	13	adjustments	adjustment	NOUN
ftr-505	20	14	for	for	ADP
ftr-505	20	15	the	the	DET
ftr-505	20	16	effects	effect	NOUN
ftr-505	20	17	of	of	ADP
ftr-505	20	18	inflation	inflation	NOUN
ftr-505	20	19	.	.	PUNCT
ftr-505	21	1	for	for	ADP
ftr-505	21	2	example	example	NOUN
ftr-505	21	3	,	,	PUNCT
ftr-505	21	4	in	in	ADP
ftr-505	21	5	hellermann	hellermann	PROPN
ftr-505	21	6	v.	v.	PROPN
ftr-505	21	7	commissioner	commissioner	NOUN
ftr-505	21	8	.	.	PUNCT
ftr-505	22	1	77	77	NUM
ftr-505	22	2	t.c	t.c	PROPN
ftr-505	22	3	.	.	PROPN
ftr-505	22	4	1361	1361	NUM
ftr-505	22	5	(	(	PUNCT
ftr-505	22	6	1981	1981	NUM
ftr-505	22	7	)	)	PUNCT
ftr-505	22	8	.	.	PUNCT
ftr-505	23	1	the	the	DET
ftr-505	23	2	taxpayer	taxpayer	NOUN
ftr-505	23	3	argued	argue	VERB
ftr-505	23	4	that	that	SCONJ
ftr-505	23	5	the	the	DET
ftr-505	23	6	basis	basis	NOUN
ftr-505	23	7	of	of	ADP
ftr-505	23	8	an	an	DET
ftr-505	23	9	investment	investment	NOUN
ftr-505	23	10	should	should	AUX
ftr-505	23	11	be	be	AUX
ftr-505	23	12	adjusted	adjust	VERB
ftr-505	23	13	to	to	PART
ftr-505	23	14	include	include	VERB
ftr-505	23	15	the	the	DET
ftr-505	23	16	inflation	inflation	NOUN
ftr-505	23	17	component	component	NOUN
ftr-505	23	18	when	when	SCONJ
ftr-505	23	19	calculating	calculate	VERB
ftr-505	23	20	capital	capital	NOUN
ftr-505	23	21	gains	gain	NOUN
ftr-505	23	22	.	.	PUNCT
ftr-505	24	1	the	the	DET
ftr-505	24	2	court	court	NOUN
ftr-505	24	3	rejected	reject	VERB
ftr-505	24	4	this	this	DET
ftr-505	24	5	argument	argument	NOUN
ftr-505	24	6	,	,	PUNCT
ftr-505	24	7	pointing	point	VERB
ftr-505	24	8	to	to	ADP
ftr-505	24	9	the	the	DET
ftr-505	24	10	traditional	traditional	ADJ
ftr-505	24	11	florida	florida	PROPN
ftr-505	24	12	tax	tax	NOUN
ftr-505	24	13	review	review	NOUN
ftr-505	24	14	treatment	treatment	NOUN
ftr-505	24	15	of	of	ADP
ftr-505	24	16	an	an	DET
ftr-505	24	17	"	"	PUNCT
ftr-505	24	18	abnormal	abnormal	ADJ
ftr-505	24	19	"	"	PUNCT
ftr-505	24	20	risk	risk	NOUN
ftr-505	24	21	of	of	ADP
ftr-505	24	22	default	default	NOUN
ftr-505	24	23	under	under	ADP
ftr-505	24	24	the	the	DET
ftr-505	24	25	"	"	PUNCT
ftr-505	24	26	junk	junk	NOUN
ftr-505	24	27	-	-	PUNCT
ftr-505	24	28	bond	bond	NOUN
ftr-505	24	29	"	"	PUNCT
ftr-505	24	30	provision4	provision4	PROPN
ftr-505	24	31	of	of	ADP
ftr-505	24	32	the	the	DET
ftr-505	24	33	code	code	NOUN
ftr-505	24	34	.	.	PUNCT
ftr-505	24	35	'	'	PUNCT
ftr-505	25	1	this	this	DET
ftr-505	25	2	article	article	NOUN
ftr-505	25	3	deals	deal	VERB
ftr-505	25	4	with	with	ADP
ftr-505	25	5	the	the	DET
ftr-505	25	6	inconsistent	inconsistent	ADJ
ftr-505	25	7	approach	approach	NOUN
ftr-505	25	8	adopted	adopt	VERB
ftr-505	25	9	by	by	ADP
ftr-505	25	10	the	the	DET
ftr-505	25	11	u.s	u.s	PROPN
ftr-505	25	12	.	.	PROPN
ftr-505	25	13	tax	tax	NOUN
ftr-505	25	14	system	system	NOUN
ftr-505	25	15	with	with	ADP
ftr-505	25	16	regard	regard	NOUN
ftr-505	25	17	to	to	ADP
ftr-505	25	18	the	the	DET
ftr-505	25	19	administrative	administrative	ADJ
ftr-505	25	20	cost	cost	NOUN
ftr-505	25	21	component	component	NOUN
ftr-505	25	22	of	of	ADP
ftr-505	25	23	interest	interest	NOUN
ftr-505	25	24	and	and	CCONJ
ftr-505	25	25	its	its	PRON
ftr-505	25	26	typical	typical	ADJ
ftr-505	25	27	substitute	substitute	NOUN
ftr-505	25	28	"	"	PUNCT
ftr-505	25	29	service	service	NOUN
ftr-505	25	30	charge	charge	NOUN
ftr-505	25	31	.	.	PUNCT
ftr-505	25	32	"	"	PUNCT
ftr-505	26	1	the	the	DET
ftr-505	26	2	combined	combined	ADJ
ftr-505	26	3	effect	effect	NOUN
ftr-505	26	4	of	of	ADP
ftr-505	26	5	the	the	DET
ftr-505	26	6	general	general	ADJ
ftr-505	26	7	policy	policy	NOUN
ftr-505	26	8	of	of	ADP
ftr-505	26	9	nonbifurcation	nonbifurcation	NOUN
ftr-505	26	10	of	of	ADP
ftr-505	26	11	the	the	DET
ftr-505	26	12	interest	interest	NOUN
ftr-505	26	13	components	component	NOUN
ftr-505	26	14	with	with	ADP
ftr-505	26	15	the	the	DET
ftr-505	26	16	formal	formal	ADJ
ftr-505	26	17	requirements	requirement	NOUN
ftr-505	26	18	by	by	SCONJ
ftr-505	26	19	which	which	DET
ftr-505	26	20	"	"	PUNCT
ftr-505	26	21	interest	interest	NOUN
ftr-505	26	22	"	"	PUNCT
ftr-505	26	23	is	be	AUX
ftr-505	26	24	recognized	recognize	VERB
ftr-505	26	25	has	have	AUX
ftr-505	26	26	distorted	distort	VERB
ftr-505	26	27	the	the	DET
ftr-505	26	28	tax	tax	NOUN
ftr-505	26	29	system	system	NOUN
ftr-505	26	30	.	.	PUNCT
ftr-505	27	1	the	the	DET
ftr-505	27	2	amount	amount	NOUN
ftr-505	27	3	of	of	ADP
ftr-505	27	4	the	the	DET
ftr-505	27	5	administrative	administrative	ADJ
ftr-505	27	6	cost	cost	NOUN
ftr-505	27	7	component	component	NOUN
ftr-505	27	8	of	of	ADP
ftr-505	27	9	a	a	DET
ftr-505	27	10	given	give	VERB
ftr-505	27	11	interest	interest	NOUN
ftr-505	27	12	rate	rate	NOUN
ftr-505	27	13	is	be	AUX
ftr-505	27	14	determined	determine	VERB
ftr-505	27	15	by	by	ADP
ftr-505	27	16	the	the	DET
ftr-505	27	17	actual	actual	ADJ
ftr-505	27	18	administrative	administrative	ADJ
ftr-505	27	19	cost	cost	NOUN
ftr-505	27	20	incurred	incur	VERB
ftr-505	27	21	in	in	ADP
ftr-505	27	22	extending	extend	VERB
ftr-505	27	23	the	the	DET
ftr-505	27	24	underlying	underlying	ADJ
ftr-505	27	25	loan	loan	NOUN
ftr-505	27	26	.	.	PUNCT
ftr-505	28	1	there	there	PRON
ftr-505	28	2	is	be	VERB
ftr-505	28	3	a	a	DET
ftr-505	28	4	difference	difference	NOUN
ftr-505	28	5	between	between	ADP
ftr-505	28	6	a	a	DET
ftr-505	28	7	loan	loan	NOUN
ftr-505	28	8	made	make	VERB
ftr-505	28	9	and	and	CCONJ
ftr-505	28	10	repaid	repay	VERB
ftr-505	28	11	in	in	ADP
ftr-505	28	12	one	one	NUM
ftr-505	28	13	lump	lump	NOUN
ftr-505	28	14	sum	sum	NOUN
ftr-505	28	15	,	,	PUNCT
ftr-505	28	16	and	and	CCONJ
ftr-505	28	17	a	a	DET
ftr-505	28	18	loan	loan	NOUN
ftr-505	28	19	made	make	VERB
ftr-505	28	20	and	and	CCONJ
ftr-505	28	21	repaid	repay	VERB
ftr-505	28	22	in	in	ADP
ftr-505	28	23	installments	installment	NOUN
ftr-505	28	24	;	;	PUNCT
ftr-505	28	25	the	the	DET
ftr-505	28	26	latter	latter	ADJ
ftr-505	28	27	,	,	PUNCT
ftr-505	28	28	assuming	assume	VERB
ftr-505	28	29	that	that	SCONJ
ftr-505	28	30	all	all	DET
ftr-505	28	31	relevant	relevant	ADJ
ftr-505	28	32	factors	factor	NOUN
ftr-505	28	33	for	for	ADP
ftr-505	28	34	credit	credit	NOUN
ftr-505	28	35	price	price	NOUN
ftr-505	28	36	determination	determination	NOUN
ftr-505	28	37	(	(	PUNCT
ftr-505	28	38	i.e.	i.e.	X
ftr-505	28	39	,	,	PUNCT
ftr-505	28	40	duration	duration	NOUN
ftr-505	28	41	and	and	CCONJ
ftr-505	28	42	risk	risk	NOUN
ftr-505	28	43	)	)	PUNCT
ftr-505	28	44	are	be	AUX
ftr-505	28	45	equal	equal	ADJ
ftr-505	28	46	in	in	ADP
ftr-505	28	47	both	both	DET
ftr-505	28	48	loans	loan	NOUN
ftr-505	28	49	,	,	PUNCT
ftr-505	28	50	costs	cost	VERB
ftr-505	28	51	the	the	DET
ftr-505	28	52	lender	lender	NOUN
ftr-505	28	53	more	more	ADV
ftr-505	28	54	to	to	PART
ftr-505	28	55	administer	administer	VERB
ftr-505	28	56	.	.	PUNCT
ftr-505	29	1	an	an	DET
ftr-505	29	2	extreme	extreme	ADJ
ftr-505	29	3	example	example	NOUN
ftr-505	29	4	of	of	ADP
ftr-505	29	5	the	the	DET
ftr-505	29	6	cost	cost	NOUN
ftr-505	29	7	of	of	ADP
ftr-505	29	8	the	the	DET
ftr-505	29	9	administrative	administrative	ADJ
ftr-505	29	10	component	component	NOUN
ftr-505	29	11	is	be	AUX
ftr-505	29	12	a	a	DET
ftr-505	29	13	pawn	pawn	NOUN
ftr-505	29	14	transaction	transaction	NOUN
ftr-505	29	15	.	.	PUNCT
ftr-505	30	1	the	the	DET
ftr-505	30	2	high	high	ADJ
ftr-505	30	3	amount	amount	NOUN
ftr-505	30	4	of	of	ADP
ftr-505	30	5	interest	interest	NOUN
ftr-505	30	6	typically	typically	ADV
ftr-505	30	7	charged	charge	VERB
ftr-505	30	8	in	in	ADP
ftr-505	30	9	such	such	DET
ftr-505	30	10	a	a	DET
ftr-505	30	11	transaction	transaction	NOUN
ftr-505	30	12	can	can	AUX
ftr-505	30	13	be	be	AUX
ftr-505	30	14	explained	explain	VERB
ftr-505	30	15	by	by	ADP
ftr-505	30	16	,	,	PUNCT
ftr-505	30	17	inter	inter	PROPN
ftr-505	30	18	alia	alia	PROPN
ftr-505	30	19	,	,	PUNCT
ftr-505	30	20	the	the	DET
ftr-505	30	21	high	high	ADJ
ftr-505	30	22	administrative	administrative	ADJ
ftr-505	30	23	expenses	expense	NOUN
ftr-505	30	24	of	of	ADP
ftr-505	30	25	a	a	DET
ftr-505	30	26	pawnbroker	pawnbroker	NOUN
ftr-505	30	27	,	,	PUNCT
ftr-505	30	28	loyalty	loyalty	NOUN
ftr-505	30	29	of	of	ADP
ftr-505	30	30	u.s	u.s	PROPN
ftr-505	30	31	.	.	PROPN
ftr-505	30	32	courts	court	NOUN
ftr-505	30	33	to	to	ADP
ftr-505	30	34	the	the	DET
ftr-505	30	35	nominalistic	nominalistic	ADJ
ftr-505	30	36	principle	principle	NOUN
ftr-505	30	37	according	accord	VERB
ftr-505	30	38	to	to	ADP
ftr-505	30	39	which	which	PRON
ftr-505	30	40	a	a	DET
ftr-505	30	41	dollar	dollar	NOUN
ftr-505	30	42	always	always	ADV
ftr-505	30	43	equals	equal	VERB
ftr-505	30	44	a	a	DET
ftr-505	30	45	dollar	dollar	NOUN
ftr-505	30	46	,	,	PUNCT
ftr-505	30	47	disregarding	disregard	VERB
ftr-505	30	48	any	any	DET
ftr-505	30	49	international	international	ADJ
ftr-505	30	50	or	or	CCONJ
ftr-505	30	51	domestic	domestic	ADJ
ftr-505	30	52	changes	change	NOUN
ftr-505	30	53	in	in	ADP
ftr-505	30	54	its	its	PRON
ftr-505	30	55	value	value	NOUN
ftr-505	30	56	.	.	PUNCT
ftr-505	31	1	see	see	VERB
ftr-505	31	2	,	,	PUNCT
ftr-505	31	3	e.g.	e.g.	ADV
ftr-505	31	4	,	,	PUNCT
ftr-505	31	5	the	the	DET
ftr-505	31	6	legal	legal	ADJ
ftr-505	31	7	tender	tender	NOUN
ftr-505	31	8	cases	case	NOUN
ftr-505	31	9	,	,	PUNCT
ftr-505	31	10	79	79	NUM
ftr-505	31	11	u.s	u.s	PROPN
ftr-505	31	12	.	.	PROPN
ftr-505	31	13	(	(	PUNCT
ftr-505	31	14	12	12	NUM
ftr-505	31	15	wall	wall	NOUN
ftr-505	31	16	.	.	PUNCT
ftr-505	31	17	)	)	PUNCT
ftr-505	32	1	457	457	NUM
ftr-505	32	2	(	(	PUNCT
ftr-505	32	3	1870	1870	NUM
ftr-505	32	4	)	)	PUNCT
ftr-505	32	5	.	.	PUNCT
ftr-505	33	1	the	the	DET
ftr-505	33	2	supreme	supreme	PROPN
ftr-505	33	3	court	court	PROPN
ftr-505	33	4	followed	follow	VERB
ftr-505	33	5	this	this	DET
ftr-505	33	6	principle	principle	NOUN
ftr-505	33	7	in	in	ADP
ftr-505	33	8	validating	validate	VERB
ftr-505	33	9	the	the	DET
ftr-505	33	10	departure	departure	NOUN
ftr-505	33	11	from	from	ADP
ftr-505	33	12	the	the	DET
ftr-505	33	13	gold	gold	NOUN
ftr-505	33	14	standard	standard	NOUN
ftr-505	33	15	.	.	PUNCT
ftr-505	34	1	see	see	VERB
ftr-505	34	2	,	,	PUNCT
ftr-505	34	3	e.g.	e.g.	ADV
ftr-505	34	4	,	,	PUNCT
ftr-505	34	5	perry	perry	PROPN
ftr-505	34	6	v.	v.	PROPN
ftr-505	34	7	united	united	PROPN
ftr-505	34	8	states	states	PROPN
ftr-505	34	9	,	,	PUNCT
ftr-505	34	10	294	294	NUM
ftr-505	34	11	u.s	u.s	PROPN
ftr-505	34	12	.	.	PROPN
ftr-505	34	13	330	330	NUM
ftr-505	34	14	(	(	PUNCT
ftr-505	34	15	1935	1935	NUM
ftr-505	34	16	)	)	PUNCT
ftr-505	34	17	.	.	PUNCT
ftr-505	35	1	compare	compare	VERB
ftr-505	35	2	the	the	DET
ftr-505	35	3	united	united	ADJ
ftr-505	35	4	kingdom	kingdom	PROPN
ftr-505	35	5	indexation	indexation	NOUN
ftr-505	35	6	provision	provision	NOUN
ftr-505	35	7	which	which	PRON
ftr-505	35	8	exempts	exempt	VERB
ftr-505	35	9	"	"	PUNCT
ftr-505	35	10	inflation	inflation	NOUN
ftr-505	35	11	gains	gain	NOUN
ftr-505	35	12	"	"	PUNCT
ftr-505	35	13	from	from	ADP
ftr-505	35	14	capital	capital	NOUN
ftr-505	35	15	gains	gain	NOUN
ftr-505	35	16	tax	tax	NOUN
ftr-505	35	17	.	.	PUNCT
ftr-505	36	1	see	see	VERB
ftr-505	36	2	butterworths	butterworth	NOUN
ftr-505	36	3	uk	uk	PROPN
ftr-505	36	4	tax	tax	NOUN
ftr-505	36	5	guide	guide	NOUN
ftr-505	36	6	1993	1993	NUM
ftr-505	36	7	-	-	SYM
ftr-505	36	8	1994	1994	NUM
ftr-505	36	9	,	,	PUNCT
ftr-505	36	10	624	624	NUM
ftr-505	36	11	-	-	SYM
ftr-505	36	12	28	28	NUM
ftr-505	36	13	(	(	PUNCT
ftr-505	36	14	john	john	PROPN
ftr-505	36	15	tiley	tiley	PROPN
ftr-505	36	16	ed	ed	PROPN
ftr-505	36	17	.	.	PROPN
ftr-505	36	18	,	,	PUNCT
ftr-505	37	1	12th	12th	ADJ
ftr-505	37	2	ed	ed	NOUN
ftr-505	37	3	.	.	PROPN
ftr-505	37	4	1993	1993	NUM
ftr-505	37	5	)	)	PUNCT
ftr-505	37	6	.	.	PUNCT
ftr-505	38	1	for	for	ADP
ftr-505	38	2	an	an	DET
ftr-505	38	3	example	example	NOUN
ftr-505	38	4	of	of	ADP
ftr-505	38	5	the	the	DET
ftr-505	38	6	full	full	ADJ
ftr-505	38	7	neutralization	neutralization	NOUN
ftr-505	38	8	of	of	ADP
ftr-505	38	9	the	the	DET
ftr-505	38	10	inflation	inflation	NOUN
ftr-505	38	11	component	component	NOUN
ftr-505	38	12	in	in	ADP
ftr-505	38	13	both	both	DET
ftr-505	38	14	assets	asset	NOUN
ftr-505	38	15	and	and	CCONJ
ftr-505	38	16	liabilities	liability	NOUN
ftr-505	38	17	of	of	ADP
ftr-505	38	18	a	a	DET
ftr-505	38	19	taxpayer	taxpayer	NOUN
ftr-505	38	20	under	under	ADP
ftr-505	38	21	the	the	DET
ftr-505	38	22	israeli	israeli	ADJ
ftr-505	38	23	adjustment	adjustment	NOUN
ftr-505	38	24	for	for	ADP
ftr-505	38	25	inflation	inflation	NOUN
ftr-505	38	26	system	system	NOUN
ftr-505	38	27	,	,	PUNCT
ftr-505	38	28	see	see	VERB
ftr-505	38	29	yishai	yishai	PROPN
ftr-505	38	30	beer	beer	NOUN
ftr-505	38	31	,	,	PUNCT
ftr-505	38	32	taxation	taxation	NOUN
ftr-505	38	33	under	under	ADP
ftr-505	38	34	conditions	condition	NOUN
ftr-505	38	35	of	of	ADP
ftr-505	38	36	inflation	inflation	NOUN
ftr-505	38	37	:	:	PUNCT
ftr-505	38	38	the	the	DET
ftr-505	38	39	israeli	israeli	ADJ
ftr-505	38	40	experience	experience	NOUN
ftr-505	38	41	,	,	PUNCT
ftr-505	38	42	5	5	NUM
ftr-505	38	43	tax	tax	NOUN
ftr-505	38	44	notes	note	NOUN
ftr-505	38	45	int'l	int'l	ADP
ftr-505	38	46	299	299	NUM
ftr-505	38	47	(	(	PUNCT
ftr-505	38	48	aug	aug	PROPN
ftr-505	38	49	.	.	PROPN
ftr-505	38	50	10	10	NUM
ftr-505	38	51	,	,	PUNCT
ftr-505	38	52	1992	1992	NUM
ftr-505	38	53	)	)	PUNCT
ftr-505	38	54	.	.	PUNCT
ftr-505	39	1	4	4	X
ftr-505	39	2	.	.	X
ftr-505	39	3	under	under	ADP
ftr-505	39	4	irc	irc	PROPN
ftr-505	39	5	§	§	PROPN
ftr-505	39	6	163(e)(5)(i	163(e)(5)(i	NUM
ftr-505	39	7	)	)	PUNCT
ftr-505	39	8	,	,	PUNCT
ftr-505	39	9	an	an	DET
ftr-505	39	10	"	"	PUNCT
ftr-505	39	11	applicable	applicable	ADJ
ftr-505	39	12	high	high	ADJ
ftr-505	39	13	yield	yield	NOUN
ftr-505	39	14	discount	discount	NOUN
ftr-505	39	15	obligation	obligation	NOUN
ftr-505	39	16	"	"	PUNCT
ftr-505	39	17	is	be	AUX
ftr-505	39	18	divided	divide	VERB
ftr-505	39	19	into	into	ADP
ftr-505	39	20	two	two	NUM
ftr-505	39	21	components	component	NOUN
ftr-505	39	22	:	:	PUNCT
ftr-505	39	23	(	(	PUNCT
ftr-505	39	24	1	1	X
ftr-505	39	25	)	)	PUNCT
ftr-505	39	26	a	a	DET
ftr-505	39	27	deferred	defer	VERB
ftr-505	39	28	-	-	PUNCT
ftr-505	39	29	deduction	deduction	NOUN
ftr-505	39	30	interest	interest	NOUN
ftr-505	39	31	portion	portion	NOUN
ftr-505	39	32	as	as	ADP
ftr-505	39	33	to	to	ADP
ftr-505	39	34	which	which	PRON
ftr-505	39	35	the	the	DET
ftr-505	39	36	issuer	issuer	NOUN
ftr-505	39	37	deduction	deduction	NOUN
ftr-505	39	38	is	be	AUX
ftr-505	39	39	deferred	defer	VERB
ftr-505	39	40	until	until	SCONJ
ftr-505	39	41	the	the	DET
ftr-505	39	42	interest	interest	NOUN
ftr-505	39	43	is	be	AUX
ftr-505	39	44	actually	actually	ADV
ftr-505	39	45	paid	pay	VERB
ftr-505	39	46	,	,	PUNCT
ftr-505	39	47	but	but	CCONJ
ftr-505	39	48	which	which	PRON
ftr-505	39	49	is	be	AUX
ftr-505	39	50	nevertheless	nevertheless	ADV
ftr-505	39	51	reported	report	VERB
ftr-505	39	52	by	by	ADP
ftr-505	39	53	the	the	DET
ftr-505	39	54	holder	holder	NOUN
ftr-505	39	55	as	as	ADP
ftr-505	39	56	income	income	NOUN
ftr-505	39	57	as	as	SCONJ
ftr-505	39	58	it	it	PRON
ftr-505	39	59	accrues	accrue	VERB
ftr-505	39	60	under	under	ADP
ftr-505	39	61	the	the	DET
ftr-505	39	62	regular	regular	ADJ
ftr-505	39	63	oid	oid	NOUN
ftr-505	39	64	rules	rule	NOUN
ftr-505	39	65	;	;	PUNCT
ftr-505	39	66	and	and	CCONJ
ftr-505	39	67	(	(	PUNCT
ftr-505	39	68	2	2	X
ftr-505	39	69	)	)	PUNCT
ftr-505	39	70	for	for	ADP
ftr-505	39	71	a	a	DET
ftr-505	39	72	debenture	debenture	NOUN
ftr-505	39	73	whose	whose	DET
ftr-505	39	74	yield	yield	NOUN
ftr-505	39	75	exceeds	exceed	VERB
ftr-505	39	76	the	the	DET
ftr-505	39	77	applicable	applicable	ADJ
ftr-505	39	78	federal	federal	ADJ
ftr-505	39	79	rate	rate	NOUN
ftr-505	39	80	plus	plus	CCONJ
ftr-505	39	81	six	six	NUM
ftr-505	39	82	percentage	percentage	NOUN
ftr-505	39	83	points	point	NOUN
ftr-505	39	84	,	,	PUNCT
ftr-505	39	85	a	a	DET
ftr-505	39	86	permanently	permanently	ADV
ftr-505	39	87	nondeductible	nondeductible	ADJ
ftr-505	39	88	portion	portion	NOUN
ftr-505	39	89	of	of	ADP
ftr-505	39	90	the	the	DET
ftr-505	39	91	interest	interest	NOUN
ftr-505	39	92	rate	rate	NOUN
ftr-505	39	93	above	above	ADP
ftr-505	39	94	that	that	DET
ftr-505	39	95	threshold	threshold	NOUN
ftr-505	39	96	,	,	PUNCT
ftr-505	39	97	which	which	PRON
ftr-505	39	98	is	be	AUX
ftr-505	39	99	never	never	ADV
ftr-505	39	100	deductible	deductible	ADJ
ftr-505	39	101	by	by	ADP
ftr-505	39	102	the	the	DET
ftr-505	39	103	issuer	issuer	NOUN
ftr-505	39	104	but	but	CCONJ
ftr-505	39	105	is	be	AUX
ftr-505	39	106	nevertheless	nevertheless	ADV
ftr-505	39	107	reported	report	VERB
ftr-505	39	108	by	by	ADP
ftr-505	39	109	the	the	DET
ftr-505	39	110	holder	holder	NOUN
ftr-505	39	111	as	as	ADP
ftr-505	39	112	income	income	NOUN
ftr-505	39	113	as	as	SCONJ
ftr-505	39	114	it	it	PRON
ftr-505	39	115	accrues	accrue	VERB
ftr-505	39	116	(	(	PUNCT
ftr-505	39	117	under	under	ADP
ftr-505	39	118	the	the	DET
ftr-505	39	119	regular	regular	ADJ
ftr-505	39	120	oid	oid	NOUN
ftr-505	39	121	rules	rule	NOUN
ftr-505	39	122	)	)	PUNCT
ftr-505	39	123	,	,	PUNCT
ftr-505	39	124	and	and	CCONJ
ftr-505	39	125	may	may	AUX
ftr-505	39	126	qualify	qualify	VERB
ftr-505	39	127	in	in	ADP
ftr-505	39	128	its	its	PRON
ftr-505	39	129	full	full	ADJ
ftr-505	39	130	amount	amount	NOUN
ftr-505	39	131	for	for	ADP
ftr-505	39	132	the	the	DET
ftr-505	39	133	"	"	PUNCT
ftr-505	39	134	dividend	dividend	NOUN
ftr-505	39	135	received	receive	VERB
ftr-505	39	136	deduction	deduction	NOUN
ftr-505	39	137	"	"	PUNCT
ftr-505	39	138	if	if	SCONJ
ftr-505	39	139	the	the	DET
ftr-505	39	140	holder	holder	NOUN
ftr-505	39	141	is	be	AUX
ftr-505	39	142	a	a	DET
ftr-505	39	143	corporation	corporation	NOUN
ftr-505	39	144	.	.	PUNCT
ftr-505	40	1	see	see	VERB
ftr-505	40	2	martin	martin	PROPN
ftr-505	40	3	d.	d.	PROPN
ftr-505	40	4	ginsburg	ginsburg	PROPN
ftr-505	40	5	&	&	CCONJ
ftr-505	40	6	jack	jack	PROPN
ftr-505	40	7	s.	s.	PROPN
ftr-505	40	8	levin	levin	PROPN
ftr-505	40	9	,	,	PUNCT
ftr-505	40	10	mergers	merger	NOUN
ftr-505	40	11	,	,	PUNCT
ftr-505	40	12	acquisitions	acquisition	NOUN
ftr-505	40	13	and	and	CCONJ
ftr-505	40	14	leveraged	leveraged	ADJ
ftr-505	40	15	buyouts	buyout	NOUN
ftr-505	40	16	iv	iv	NUM
ftr-505	40	17	i	i	PROPN
ftr-505	40	18	1303a	1303a	NUM
ftr-505	40	19	(	(	PUNCT
ftr-505	40	20	1989	1989	NUM
ftr-505	40	21	)	)	PUNCT
ftr-505	40	22	.	.	PUNCT
ftr-505	41	1	for	for	ADP
ftr-505	41	2	a	a	DET
ftr-505	41	3	criticism	criticism	NOUN
ftr-505	41	4	of	of	ADP
ftr-505	41	5	this	this	DET
ftr-505	41	6	section	section	NOUN
ftr-505	41	7	,	,	PUNCT
ftr-505	41	8	see	see	VERB
ftr-505	41	9	yishai	yishai	PROPN
ftr-505	41	10	beer	beer	NOUN
ftr-505	41	11	,	,	PUNCT
ftr-505	41	12	the	the	DET
ftr-505	41	13	taxation	taxation	NOUN
ftr-505	41	14	of	of	ADP
ftr-505	41	15	the	the	DET
ftr-505	41	16	risk	risk	NOUN
ftr-505	41	17	component	component	NOUN
ftr-505	41	18	in	in	ADP
ftr-505	41	19	a	a	DET
ftr-505	41	20	loan	loan	NOUN
ftr-505	41	21	:	:	PUNCT
ftr-505	41	22	an	an	DET
ftr-505	41	23	option	option	NOUN
ftr-505	41	24	analysis	analysis	NOUN
ftr-505	41	25	,	,	PUNCT
ftr-505	41	26	special	special	ADJ
ftr-505	41	27	report	report	NOUN
ftr-505	41	28	,	,	PUNCT
ftr-505	41	29	57	57	NUM
ftr-505	41	30	tax	tax	NOUN
ftr-505	41	31	notes	note	NOUN
ftr-505	41	32	525	525	NUM
ftr-505	41	33	(	(	PUNCT
ftr-505	41	34	oct	oct	PROPN
ftr-505	41	35	.	.	PROPN
ftr-505	41	36	26	26	NUM
ftr-505	41	37	,	,	PUNCT
ftr-505	41	38	1992	1992	NUM
ftr-505	41	39	)	)	PUNCT
ftr-505	41	40	.	.	PUNCT
ftr-505	42	1	5	5	X
ftr-505	42	2	.	.	X
ftr-505	42	3	by	by	ADP
ftr-505	42	4	comparison	comparison	NOUN
ftr-505	42	5	,	,	PUNCT
ftr-505	42	6	in	in	ADP
ftr-505	42	7	lomax	lomax	PROPN
ftr-505	42	8	v.	v.	PROPN
ftr-505	42	9	peter	peter	PROPN
ftr-505	42	10	dixon	dixon	PROPN
ftr-505	42	11	&	&	CCONJ
ftr-505	42	12	son	son	PROPN
ftr-505	42	13	,	,	PUNCT
ftr-505	42	14	ltd	ltd	PROPN
ftr-505	42	15	.	.	PROPN
ftr-505	42	16	,	,	PUNCT
ftr-505	42	17	25	25	NUM
ftr-505	42	18	t.c	t.c	PROPN
ftr-505	42	19	.	.	PROPN
ftr-505	42	20	353	353	NUM
ftr-505	42	21	,	,	PUNCT
ftr-505	42	22	367	367	NUM
ftr-505	42	23	(	(	PUNCT
ftr-505	42	24	1943	1943	NUM
ftr-505	42	25	)	)	PUNCT
ftr-505	42	26	(	(	PUNCT
ftr-505	42	27	u.k	u.k	PROPN
ftr-505	42	28	.	.	PROPN
ftr-505	42	29	)	)	PUNCT
ftr-505	42	30	,	,	PUNCT
ftr-505	42	31	it	it	PRON
ftr-505	42	32	was	be	AUX
ftr-505	42	33	held	hold	VERB
ftr-505	42	34	in	in	ADP
ftr-505	42	35	the	the	DET
ftr-505	42	36	united	united	ADJ
ftr-505	42	37	kingdom	kingdom	PROPN
ftr-505	42	38	that	that	SCONJ
ftr-505	42	39	in	in	ADP
ftr-505	42	40	some	some	DET
ftr-505	42	41	circumstances	circumstance	NOUN
ftr-505	42	42	,	,	PUNCT
ftr-505	42	43	a	a	DET
ftr-505	42	44	discount	discount	NOUN
ftr-505	42	45	(	(	PUNCT
ftr-505	42	46	or	or	CCONJ
ftr-505	42	47	a	a	DET
ftr-505	42	48	premium	premium	NOUN
ftr-505	42	49	)	)	PUNCT
ftr-505	42	50	can	can	AUX
ftr-505	42	51	be	be	AUX
ftr-505	42	52	recognized	recognize	VERB
ftr-505	42	53	as	as	ADP
ftr-505	42	54	a	a	DET
ftr-505	42	55	risk	risk	NOUN
ftr-505	42	56	premium	premium	NOUN
ftr-505	42	57	which	which	PRON
ftr-505	42	58	is	be	AUX
ftr-505	42	59	not	not	PART
ftr-505	42	60	considered	consider	VERB
ftr-505	42	61	interest	interest	NOUN
ftr-505	42	62	,	,	PUNCT
ftr-505	42	63	but	but	CCONJ
ftr-505	42	64	rather	rather	ADV
ftr-505	42	65	capital	capital	NOUN
ftr-505	42	66	income	income	NOUN
ftr-505	42	67	or	or	CCONJ
ftr-505	42	68	expense	expense	NOUN
ftr-505	42	69	.	.	PUNCT
ftr-505	43	1	for	for	ADP
ftr-505	43	2	a	a	DET
ftr-505	43	3	criticism	criticism	NOUN
ftr-505	43	4	of	of	ADP
ftr-505	43	5	the	the	DET
ftr-505	43	6	english	english	ADJ
ftr-505	43	7	tax	tax	NOUN
ftr-505	43	8	law	law	NOUN
ftr-505	43	9	approach	approach	NOUN
ftr-505	43	10	,	,	PUNCT
ftr-505	43	11	see	see	VERB
ftr-505	43	12	beer	beer	NOUN
ftr-505	43	13	,	,	PUNCT
ftr-505	43	14	supra	supra	PROPN
ftr-505	43	15	note	note	NOUN
ftr-505	43	16	1	1	NUM
ftr-505	43	17	.	.	PUNCT
ftr-505	44	1	cf	cf	NOUN
ftr-505	44	2	.	.	PUNCT
ftr-505	45	1	old	old	ADJ
ftr-505	45	2	colony	colony	NOUN
ftr-505	45	3	r.r	r.r	PROPN
ftr-505	45	4	.	.	PROPN
ftr-505	46	1	v.	v.	PROPN
ftr-505	46	2	commissioner	commissioner	PROPN
ftr-505	46	3	,	,	PUNCT
ftr-505	46	4	284	284	NUM
ftr-505	46	5	u.s	u.s	PROPN
ftr-505	46	6	.	.	PROPN
ftr-505	46	7	552	552	NUM
ftr-505	46	8	(	(	PUNCT
ftr-505	46	9	1932	1932	NUM
ftr-505	46	10	)	)	PUNCT
ftr-505	46	11	,	,	PUNCT
ftr-505	46	12	discussed	discuss	VERB
ftr-505	46	13	infra	infra	NOUN
ftr-505	46	14	text	text	NOUN
ftr-505	46	15	accompanying	accompany	VERB
ftr-505	46	16	notes	note	NOUN
ftr-505	46	17	38	38	NUM
ftr-505	46	18	-	-	SYM
ftr-505	46	19	39	39	NUM
ftr-505	46	20	.	.	PUNCT
ftr-505	47	1	[	[	X
ftr-505	47	2	vol	vol	NOUN
ftr-505	47	3	.	.	PUNCT
ftr-505	48	1	1:12	1:12	NUM
ftr-505	48	2	19941	19941	NUM
ftr-505	48	3	the	the	DET
ftr-505	48	4	taxation	taxation	NOUN
ftr-505	48	5	of	of	ADP
ftr-505	48	6	interest	interest	NOUN
ftr-505	48	7	swaps	swap	NOUN
ftr-505	48	8	and	and	CCONJ
ftr-505	48	9	the	the	DET
ftr-505	48	10	financial	financial	ADJ
ftr-505	48	11	senice	senice	NOUN
ftr-505	48	12	charge	charge	NOUN
ftr-505	48	13	731	731	NUM
ftr-505	48	14	including	include	VERB
ftr-505	48	15	the	the	DET
ftr-505	48	16	costs	cost	NOUN
ftr-505	48	17	of	of	ADP
ftr-505	48	18	appraisal	appraisal	NOUN
ftr-505	48	19	,	,	PUNCT
ftr-505	48	20	storage	storage	NOUN
ftr-505	48	21	,	,	PUNCT
ftr-505	48	22	and	and	CCONJ
ftr-505	48	23	insurance	insurance	NOUN
ftr-505	48	24	,	,	PUNCT
ftr-505	48	25	and	and	CCONJ
ftr-505	48	26	sale	sale	NOUN
ftr-505	48	27	expenses	expense	NOUN
ftr-505	48	28	(	(	PUNCT
ftr-505	48	29	in	in	ADP
ftr-505	48	30	case	case	NOUN
ftr-505	48	31	the	the	DET
ftr-505	48	32	item	item	NOUN
ftr-505	48	33	pawned	pawn	VERB
ftr-505	48	34	is	be	AUX
ftr-505	48	35	not	not	PART
ftr-505	48	36	redeemed).6	redeemed).6	ADJ
ftr-505	48	37	under	under	ADP
ftr-505	48	38	current	current	ADJ
ftr-505	48	39	rules	rule	NOUN
ftr-505	48	40	,	,	PUNCT
ftr-505	48	41	if	if	SCONJ
ftr-505	48	42	the	the	DET
ftr-505	48	43	administrative	administrative	ADJ
ftr-505	48	44	cost	cost	NOUN
ftr-505	48	45	component	component	NOUN
ftr-505	48	46	of	of	ADP
ftr-505	48	47	interest	interest	NOUN
ftr-505	48	48	is	be	AUX
ftr-505	48	49	priced	price	VERB
ftr-505	48	50	as	as	ADP
ftr-505	48	51	an	an	DET
ftr-505	48	52	integral	integral	ADJ
ftr-505	48	53	part	part	NOUN
ftr-505	48	54	of	of	ADP
ftr-505	48	55	the	the	DET
ftr-505	48	56	interest	interest	NOUN
ftr-505	48	57	charged	charge	VERB
ftr-505	48	58	,	,	PUNCT
ftr-505	48	59	for	for	ADP
ftr-505	48	60	example	example	NOUN
ftr-505	48	61	,	,	PUNCT
ftr-505	48	62	when	when	SCONJ
ftr-505	48	63	the	the	DET
ftr-505	48	64	overhead	overhead	ADJ
ftr-505	48	65	costs	cost	NOUN
ftr-505	48	66	of	of	ADP
ftr-505	48	67	a	a	DET
ftr-505	48	68	lender	lender	NOUN
ftr-505	48	69	are	be	AUX
ftr-505	48	70	reflected	reflect	VERB
ftr-505	48	71	in	in	ADP
ftr-505	48	72	the	the	DET
ftr-505	48	73	interest	interest	NOUN
ftr-505	48	74	rate	rate	NOUN
ftr-505	48	75	it	it	PRON
ftr-505	48	76	charges	charge	VERB
ftr-505	48	77	(	(	PUNCT
ftr-505	48	78	say	say	INTJ
ftr-505	48	79	,	,	PUNCT
ftr-505	48	80	for	for	ADP
ftr-505	48	81	a	a	DET
ftr-505	48	82	mortgage	mortgage	NOUN
ftr-505	48	83	)	)	PUNCT
ftr-505	48	84	,	,	PUNCT
ftr-505	48	85	the	the	DET
ftr-505	48	86	administrative	administrative	ADJ
ftr-505	48	87	cost	cost	NOUN
ftr-505	48	88	component	component	NOUN
ftr-505	48	89	constitutes	constitute	VERB
ftr-505	48	90	interest	interest	NOUN
ftr-505	48	91	for	for	ADP
ftr-505	48	92	tax	tax	NOUN
ftr-505	48	93	purposes	purpose	NOUN
ftr-505	48	94	.	.	PUNCT
ftr-505	49	1	however	however	ADV
ftr-505	49	2	,	,	PUNCT
ftr-505	49	3	if	if	SCONJ
ftr-505	49	4	this	this	DET
ftr-505	49	5	component	component	NOUN
ftr-505	49	6	is	be	AUX
ftr-505	49	7	charged	charge	VERB
ftr-505	49	8	separately	separately	ADV
ftr-505	49	9	,	,	PUNCT
ftr-505	49	10	it	it	PRON
ftr-505	49	11	may	may	AUX
ftr-505	49	12	or	or	CCONJ
ftr-505	49	13	may	may	AUX
ftr-505	49	14	not	not	PART
ftr-505	49	15	be	be	AUX
ftr-505	49	16	treated	treat	VERB
ftr-505	49	17	as	as	ADP
ftr-505	49	18	interest	interest	NOUN
ftr-505	49	19	depending	depend	VERB
ftr-505	49	20	on	on	ADP
ftr-505	49	21	the	the	DET
ftr-505	49	22	facts	fact	NOUN
ftr-505	49	23	.	.	PUNCT
ftr-505	50	1	this	this	DET
ftr-505	50	2	article	article	NOUN
ftr-505	50	3	calls	call	VERB
ftr-505	50	4	for	for	ADP
ftr-505	50	5	a	a	DET
ftr-505	50	6	similar	similar	ADJ
ftr-505	50	7	treatment	treatment	NOUN
ftr-505	50	8	in	in	ADP
ftr-505	50	9	both	both	DET
ftr-505	50	10	cases	case	NOUN
ftr-505	50	11	;	;	PUNCT
ftr-505	50	12	furthermore	furthermore	ADV
ftr-505	50	13	,	,	PUNCT
ftr-505	50	14	it	it	PRON
ftr-505	50	15	argues	argue	VERB
ftr-505	50	16	that	that	SCONJ
ftr-505	50	17	any	any	DET
ftr-505	50	18	direct	direct	ADJ
ftr-505	50	19	costs	cost	NOUN
ftr-505	50	20	borne	bear	VERB
ftr-505	50	21	by	by	ADP
ftr-505	50	22	a	a	DET
ftr-505	50	23	borrower	borrower	NOUN
ftr-505	50	24	,	,	PUNCT
ftr-505	50	25	incurred	incur	VERB
ftr-505	50	26	for	for	ADP
ftr-505	50	27	the	the	DET
ftr-505	50	28	purpose	purpose	NOUN
ftr-505	50	29	of	of	ADP
ftr-505	50	30	reducing	reduce	VERB
ftr-505	50	31	the	the	DET
ftr-505	50	32	effective	effective	ADJ
ftr-505	50	33	cost	cost	NOUN
ftr-505	50	34	of	of	ADP
ftr-505	50	35	interest	interest	NOUN
ftr-505	50	36	or	or	CCONJ
ftr-505	50	37	paid	pay	VERB
ftr-505	50	38	for	for	ADP
ftr-505	50	39	the	the	DET
ftr-505	50	40	mere	mere	ADJ
ftr-505	50	41	providing	providing	NOUN
ftr-505	50	42	of	of	ADP
ftr-505	50	43	credit	credit	NOUN
ftr-505	50	44	(	(	PUNCT
ftr-505	50	45	or	or	CCONJ
ftr-505	50	46	its	its	PRON
ftr-505	50	47	availability	availability	NOUN
ftr-505	50	48	)	)	PUNCT
ftr-505	50	49	,	,	PUNCT
ftr-505	50	50	should	should	AUX
ftr-505	50	51	be	be	AUX
ftr-505	50	52	considered	consider	VERB
ftr-505	50	53	interest	interest	NOUN
ftr-505	50	54	for	for	ADP
ftr-505	50	55	tax	tax	NOUN
ftr-505	50	56	purposes	purpose	NOUN
ftr-505	50	57	.	.	PUNCT
ftr-505	51	1	in	in	ADP
ftr-505	51	2	many	many	ADJ
ftr-505	51	3	cases	case	NOUN
ftr-505	51	4	,	,	PUNCT
ftr-505	51	5	a	a	DET
ftr-505	51	6	similar	similar	ADJ
ftr-505	51	7	result	result	NOUN
ftr-505	51	8	would	would	AUX
ftr-505	51	9	be	be	AUX
ftr-505	51	10	achieved	achieve	VERB
ftr-505	51	11	under	under	ADP
ftr-505	51	12	an	an	DET
ftr-505	51	13	approach	approach	NOUN
ftr-505	51	14	that	that	PRON
ftr-505	51	15	integrates	integrate	VERB
ftr-505	51	16	related	related	ADJ
ftr-505	51	17	cost	cost	NOUN
ftr-505	51	18	with	with	ADP
ftr-505	51	19	the	the	DET
ftr-505	51	20	underlying	underlie	VERB
ftr-505	51	21	debt	debt	NOUN
ftr-505	51	22	.	.	PUNCT
ftr-505	52	1	the	the	DET
ftr-505	52	2	approach	approach	NOUN
ftr-505	52	3	suggested	suggest	VERB
ftr-505	52	4	in	in	ADP
ftr-505	52	5	this	this	DET
ftr-505	52	6	article	article	NOUN
ftr-505	52	7	is	be	AUX
ftr-505	52	8	broader	broad	ADJ
ftr-505	52	9	.	.	PUNCT
ftr-505	53	1	it	it	PRON
ftr-505	53	2	applies	apply	VERB
ftr-505	53	3	in	in	ADP
ftr-505	53	4	cases	case	NOUN
ftr-505	53	5	in	in	ADP
ftr-505	53	6	which	which	PRON
ftr-505	53	7	the	the	DET
ftr-505	53	8	integration	integration	NOUN
ftr-505	53	9	approach	approach	NOUN
ftr-505	53	10	,	,	PUNCT
ftr-505	53	11	which	which	PRON
ftr-505	53	12	requires	require	VERB
ftr-505	53	13	that	that	SCONJ
ftr-505	53	14	there	there	PRON
ftr-505	53	15	be	be	VERB
ftr-505	53	16	an	an	DET
ftr-505	53	17	actual	actual	ADJ
ftr-505	53	18	underlying	underlie	VERB
ftr-505	53	19	debt	debt	NOUN
ftr-505	53	20	and	and	CCONJ
ftr-505	53	21	that	that	SCONJ
ftr-505	53	22	the	the	DET
ftr-505	53	23	related	related	ADJ
ftr-505	53	24	payment	payment	NOUN
ftr-505	53	25	be	be	AUX
ftr-505	53	26	paid	pay	VERB
ftr-505	53	27	to	to	ADP
ftr-505	53	28	the	the	DET
ftr-505	53	29	lender	lender	NOUN
ftr-505	53	30	,	,	PUNCT
ftr-505	53	31	does	do	AUX
ftr-505	53	32	not	not	PART
ftr-505	53	33	apply	apply	VERB
ftr-505	53	34	.	.	PUNCT
ftr-505	54	1	it	it	PRON
ftr-505	54	2	calls	call	VERB
ftr-505	54	3	for	for	SCONJ
ftr-505	54	4	a	a	DET
ftr-505	54	5	debt	debt	NOUN
ftr-505	54	6	related	relate	VERB
ftr-505	54	7	cost	cost	NOUN
ftr-505	54	8	to	to	PART
ftr-505	54	9	be	be	AUX
ftr-505	54	10	treated	treat	VERB
ftr-505	54	11	as	as	ADP
ftr-505	54	12	interest	interest	NOUN
ftr-505	54	13	even	even	ADV
ftr-505	54	14	in	in	ADP
ftr-505	54	15	cases	case	NOUN
ftr-505	54	16	in	in	ADP
ftr-505	54	17	which	which	PRON
ftr-505	54	18	no	no	DET
ftr-505	54	19	debt	debt	NOUN
ftr-505	54	20	has	have	AUX
ftr-505	54	21	actually	actually	ADV
ftr-505	54	22	been	be	AUX
ftr-505	54	23	incurred	incur	VERB
ftr-505	54	24	(	(	PUNCT
ftr-505	54	25	e.g.	e.g.	ADV
ftr-505	54	26	,	,	PUNCT
ftr-505	54	27	in	in	ADP
ftr-505	54	28	the	the	DET
ftr-505	54	29	case	case	NOUN
ftr-505	54	30	of	of	ADP
ftr-505	54	31	"	"	PUNCT
ftr-505	54	32	commitment	commitment	NOUN
ftr-505	54	33	fee	fee	NOUN
ftr-505	54	34	"	"	PUNCT
ftr-505	54	35	)	)	PUNCT
ftr-505	54	36	and	and	CCONJ
ftr-505	54	37	suggests	suggest	VERB
ftr-505	54	38	that	that	SCONJ
ftr-505	54	39	amounts	amount	NOUN
ftr-505	54	40	paid	pay	VERB
ftr-505	54	41	by	by	ADP
ftr-505	54	42	a	a	DET
ftr-505	54	43	borrower	borrower	NOUN
ftr-505	54	44	to	to	ADP
ftr-505	54	45	third	third	ADJ
ftr-505	54	46	parties	party	NOUN
ftr-505	54	47	as	as	ADP
ftr-505	54	48	a	a	DET
ftr-505	54	49	prerequisite	prerequisite	NOUN
ftr-505	54	50	to	to	ADP
ftr-505	54	51	a	a	DET
ftr-505	54	52	loan	loan	NOUN
ftr-505	54	53	(	(	PUNCT
ftr-505	54	54	e.g.	e.g.	ADV
ftr-505	54	55	,	,	PUNCT
ftr-505	54	56	payment	payment	NOUN
ftr-505	54	57	for	for	ADP
ftr-505	54	58	legal	legal	ADJ
ftr-505	54	59	,	,	PUNCT
ftr-505	54	60	accounting	accounting	NOUN
ftr-505	54	61	,	,	PUNCT
ftr-505	54	62	or	or	CCONJ
ftr-505	54	63	appraisal	appraisal	NOUN
ftr-505	54	64	costs	cost	NOUN
ftr-505	54	65	)	)	PUNCT
ftr-505	54	66	be	be	AUX
ftr-505	54	67	treated	treat	VERB
ftr-505	54	68	as	as	ADP
ftr-505	54	69	interest	interest	NOUN
ftr-505	54	70	,	,	PUNCT
ftr-505	54	71	even	even	ADV
ftr-505	54	72	though	though	SCONJ
ftr-505	54	73	the	the	DET
ftr-505	54	74	payees	payee	NOUN
ftr-505	54	75	are	be	AUX
ftr-505	54	76	not	not	PART
ftr-505	54	77	lenders	lender	NOUN
ftr-505	54	78	.	.	PUNCT
ftr-505	55	1	the	the	DET
ftr-505	55	2	following	follow	VERB
ftr-505	55	3	discussion	discussion	NOUN
ftr-505	55	4	deals	deal	VERB
ftr-505	55	5	with	with	ADP
ftr-505	55	6	three	three	NUM
ftr-505	55	7	applications	application	NOUN
ftr-505	55	8	of	of	ADP
ftr-505	55	9	the	the	DET
ftr-505	55	10	suggested	suggest	VERB
ftr-505	55	11	approach	approach	NOUN
ftr-505	55	12	:	:	PUNCT
ftr-505	55	13	reimbursement	reimbursement	NOUN
ftr-505	55	14	of	of	ADP
ftr-505	55	15	a	a	DET
ftr-505	55	16	lender	lender	NOUN
ftr-505	55	17	's	's	PART
ftr-505	55	18	expenses	expense	NOUN
ftr-505	55	19	(	(	PUNCT
ftr-505	55	20	part	part	NOUN
ftr-505	55	21	ii	ii	PROPN
ftr-505	55	22	)	)	PUNCT
ftr-505	55	23	;	;	PUNCT
ftr-505	55	24	commitment	commitment	NOUN
ftr-505	55	25	fees	fee	NOUN
ftr-505	55	26	(	(	PUNCT
ftr-505	55	27	part	part	NOUN
ftr-505	55	28	i	i	X
ftr-505	55	29	m	m	PROPN
ftr-505	55	30	)	)	PUNCT
ftr-505	55	31	;	;	PUNCT
ftr-505	55	32	and	and	CCONJ
ftr-505	55	33	interest	interest	NOUN
ftr-505	55	34	swaps	swap	NOUN
ftr-505	55	35	(	(	PUNCT
ftr-505	55	36	part	part	NOUN
ftr-505	55	37	iv	iv	NUM
ftr-505	55	38	)	)	PUNCT
ftr-505	55	39	.	.	PUNCT
ftr-505	56	1	part	part	NOUN
ftr-505	56	2	iv	iv	PRON
ftr-505	56	3	does	do	AUX
ftr-505	56	4	not	not	PART
ftr-505	56	5	deal	deal	VERB
ftr-505	56	6	with	with	ADP
ftr-505	56	7	other	other	ADJ
ftr-505	56	8	interest	interest	NOUN
ftr-505	56	9	notional	notional	ADJ
ftr-505	56	10	contracts	contract	NOUN
ftr-505	56	11	aimed	aim	VERB
ftr-505	56	12	at	at	ADP
ftr-505	56	13	either	either	CCONJ
ftr-505	56	14	reducing	reduce	VERB
ftr-505	56	15	the	the	DET
ftr-505	56	16	borrowing	borrowing	NOUN
ftr-505	56	17	cost	cost	NOUN
ftr-505	56	18	of	of	ADP
ftr-505	56	19	the	the	DET
ftr-505	56	20	parties	party	NOUN
ftr-505	56	21	or	or	CCONJ
ftr-505	56	22	hedging	hedging	NOUN
ftr-505	56	23	(	(	PUNCT
ftr-505	56	24	e.g.	e.g.	ADV
ftr-505	56	25	,	,	PUNCT
ftr-505	56	26	caps	cap	NOUN
ftr-505	56	27	,	,	PUNCT
ftr-505	56	28	floors	floor	NOUN
ftr-505	56	29	,	,	PUNCT
ftr-505	56	30	and	and	CCONJ
ftr-505	56	31	collars	collar	NOUN
ftr-505	56	32	)	)	PUNCT
ftr-505	56	33	.	.	PUNCT
ftr-505	57	1	nevertheless	nevertheless	ADV
ftr-505	57	2	,	,	PUNCT
ftr-505	57	3	this	this	DET
ftr-505	57	4	discussion	discussion	NOUN
ftr-505	57	5	may	may	AUX
ftr-505	57	6	be	be	AUX
ftr-505	57	7	relevant	relevant	ADJ
ftr-505	57	8	,	,	PUNCT
ftr-505	57	9	subject	subject	ADJ
ftr-505	57	10	to	to	ADP
ftr-505	57	11	some	some	DET
ftr-505	57	12	modifications	modification	NOUN
ftr-505	57	13	,	,	PUNCT
ftr-505	57	14	to	to	ADP
ftr-505	57	15	the	the	DET
ftr-505	57	16	tax	tax	NOUN
ftr-505	57	17	analysis	analysis	NOUN
ftr-505	57	18	of	of	ADP
ftr-505	57	19	such	such	ADJ
ftr-505	57	20	interest	interest	NOUN
ftr-505	57	21	notional	notional	ADJ
ftr-505	57	22	contracts	contract	NOUN
ftr-505	57	23	.	.	PUNCT
ftr-505	58	1	ie	ie	X
ftr-505	58	2	.	.	PUNCT
ftr-505	59	1	reimbursement	reimbursement	NOUN
ftr-505	59	2	of	of	ADP
ftr-505	59	3	a	a	DET
ftr-505	59	4	lender	lender	NOUN
ftr-505	59	5	's	's	PART
ftr-505	59	6	expense	expense	NOUN
ftr-505	59	7	the	the	DET
ftr-505	59	8	amount	amount	NOUN
ftr-505	59	9	of	of	ADP
ftr-505	59	10	a	a	DET
ftr-505	59	11	lender	lender	NOUN
ftr-505	59	12	's	's	PART
ftr-505	59	13	loan	loan	NOUN
ftr-505	59	14	related	relate	VERB
ftr-505	59	15	expenses	expense	NOUN
ftr-505	59	16	reimbursed	reimburse	VERB
ftr-505	59	17	by	by	ADP
ftr-505	59	18	a	a	DET
ftr-505	59	19	borrower	borrower	NOUN
ftr-505	59	20	should	should	AUX
ftr-505	59	21	be	be	AUX
ftr-505	59	22	considered	consider	VERB
ftr-505	59	23	an	an	DET
ftr-505	59	24	integral	integral	ADJ
ftr-505	59	25	part	part	NOUN
ftr-505	59	26	of	of	ADP
ftr-505	59	27	interest	interest	NOUN
ftr-505	59	28	charged	charge	VERB
ftr-505	59	29	,	,	PUNCT
ftr-505	59	30	even	even	ADV
ftr-505	59	31	if	if	SCONJ
ftr-505	59	32	the	the	DET
ftr-505	59	33	amount	amount	NOUN
ftr-505	59	34	charged	charge	VERB
ftr-505	59	35	is	be	AUX
ftr-505	59	36	not	not	PART
ftr-505	59	37	determined	determine	VERB
ftr-505	59	38	by	by	ADP
ftr-505	59	39	reference	reference	NOUN
ftr-505	59	40	to	to	ADP
ftr-505	59	41	the	the	DET
ftr-505	59	42	amount	amount	NOUN
ftr-505	59	43	of	of	ADP
ftr-505	59	44	the	the	DET
ftr-505	59	45	loan	loan	NOUN
ftr-505	59	46	.	.	PUNCT
ftr-505	60	1	furthermore	furthermore	ADV
ftr-505	60	2	,	,	PUNCT
ftr-505	60	3	such	such	ADJ
ftr-505	60	4	reimbursement	reimbursement	NOUN
ftr-505	60	5	,	,	PUNCT
ftr-505	60	6	whatever	whatever	PRON
ftr-505	60	7	its	its	PRON
ftr-505	60	8	label	label	NOUN
ftr-505	60	9	,	,	PUNCT
ftr-505	60	10	should	should	AUX
ftr-505	60	11	be	be	AUX
ftr-505	60	12	treated	treat	VERB
ftr-505	60	13	as	as	ADP
ftr-505	60	14	interest	interest	NOUN
ftr-505	60	15	whether	whether	SCONJ
ftr-505	60	16	it	it	PRON
ftr-505	60	17	is	be	AUX
ftr-505	60	18	paid	pay	VERB
ftr-505	60	19	to	to	ADP
ftr-505	60	20	a	a	DET
ftr-505	60	21	lender	lender	NOUN
ftr-505	60	22	directly	directly	ADV
ftr-505	60	23	or	or	CCONJ
ftr-505	60	24	to	to	ADP
ftr-505	60	25	a	a	DET
ftr-505	60	26	third	third	ADJ
ftr-505	60	27	party	party	NOUN
ftr-505	60	28	.	.	PUNCT
ftr-505	61	1	current	current	ADJ
ftr-505	61	2	law	law	NOUN
ftr-505	61	3	,	,	PUNCT
ftr-505	61	4	however	however	ADV
ftr-505	61	5	,	,	PUNCT
ftr-505	61	6	has	have	AUX
ftr-505	61	7	adopted	adopt	VERB
ftr-505	61	8	a	a	DET
ftr-505	61	9	hybrid	hybrid	ADJ
ftr-505	61	10	approach	approach	NOUN
ftr-505	61	11	.	.	PUNCT
ftr-505	62	1	the	the	DET
ftr-505	62	2	prevailing	prevail	VERB
ftr-505	62	3	rule	rule	NOUN
ftr-505	62	4	is	be	AUX
ftr-505	62	5	that	that	SCONJ
ftr-505	62	6	if	if	SCONJ
ftr-505	62	7	the	the	DET
ftr-505	62	8	administrative	administrative	ADJ
ftr-505	62	9	cost	cost	NOUN
ftr-505	62	10	is	be	AUX
ftr-505	62	11	not	not	PART
ftr-505	62	12	represented	represent	VERB
ftr-505	62	13	separately	separately	ADV
ftr-505	62	14	from	from	ADP
ftr-505	62	15	the	the	DET
ftr-505	62	16	other	other	ADJ
ftr-505	62	17	economic	economic	ADJ
ftr-505	62	18	components	component	NOUN
ftr-505	62	19	of	of	ADP
ftr-505	62	20	interest	interest	NOUN
ftr-505	62	21	,	,	PUNCT
ftr-505	62	22	it	it	PRON
ftr-505	62	23	constitutes	constitute	VERB
ftr-505	62	24	interest	interest	NOUN
ftr-505	62	25	for	for	ADP
ftr-505	62	26	tax	tax	NOUN
ftr-505	62	27	purposes	purpose	NOUN
ftr-505	62	28	.	.	PUNCT
ftr-505	63	1	in	in	ADP
ftr-505	63	2	contrast	contrast	NOUN
ftr-505	63	3	,	,	PUNCT
ftr-505	63	4	an	an	DET
ftr-505	63	5	"	"	PUNCT
ftr-505	63	6	extra	extra	ADJ
ftr-505	63	7	"	"	PUNCT
ftr-505	63	8	loan	loan	NOUN
ftr-505	63	9	-	-	PUNCT
ftr-505	63	10	related	relate	VERB
ftr-505	63	11	expense	expense	NOUN
ftr-505	63	12	is	be	AUX
ftr-505	63	13	considered	consider	VERB
ftr-505	63	14	interest	interest	NOUN
ftr-505	63	15	only	only	ADV
ftr-505	63	16	if	if	SCONJ
ftr-505	63	17	it	it	PRON
ftr-505	63	18	is	be	AUX
ftr-505	63	19	computed	compute	VERB
ftr-505	63	20	by	by	ADP
ftr-505	63	21	6	6	NUM
ftr-505	63	22	.	.	PUNCT
ftr-505	64	1	see	see	VERB
ftr-505	64	2	,	,	PUNCT
ftr-505	64	3	e.g.	e.g.	ADV
ftr-505	64	4	,	,	PUNCT
ftr-505	64	5	irving	irving	PROPN
ftr-505	64	6	fisher	fisher	PROPN
ftr-505	64	7	,	,	PUNCT
ftr-505	64	8	the	the	DET
ftr-505	64	9	theory	theory	NOUN
ftr-505	64	10	of	of	ADP
ftr-505	64	11	interest	interest	NOUN
ftr-505	64	12	213	213	NUM
ftr-505	64	13	-	-	SYM
ftr-505	64	14	14	14	NUM
ftr-505	64	15	(	(	PUNCT
ftr-505	64	16	1930	1930	NUM
ftr-505	64	17	)	)	PUNCT
ftr-505	64	18	.	.	PUNCT
ftr-505	65	1	florida	florida	PROPN
ftr-505	65	2	tax	tax	PROPN
ftr-505	65	3	review	review	NOUN
ftr-505	65	4	reference	reference	NOUN
ftr-505	65	5	to	to	ADP
ftr-505	65	6	the	the	DET
ftr-505	65	7	risk	risk	NOUN
ftr-505	65	8	,	,	PUNCT
ftr-505	65	9	amount	amount	NOUN
ftr-505	65	10	and	and	CCONJ
ftr-505	65	11	life	life	NOUN
ftr-505	65	12	of	of	ADP
ftr-505	65	13	the	the	DET
ftr-505	65	14	loan.7	loan.7	PROPN
ftr-505	65	15	in	in	ADP
ftr-505	65	16	such	such	DET
ftr-505	65	17	a	a	DET
ftr-505	65	18	case	case	NOUN
ftr-505	65	19	,	,	PUNCT
ftr-505	65	20	the	the	DET
ftr-505	65	21	charge	charge	NOUN
ftr-505	65	22	is	be	AUX
ftr-505	65	23	considered	consider	VERB
ftr-505	65	24	payment	payment	NOUN
ftr-505	65	25	"	"	PUNCT
ftr-505	65	26	for	for	ADP
ftr-505	65	27	the	the	DET
ftr-505	65	28	use	use	NOUN
ftr-505	65	29	of	of	ADP
ftr-505	65	30	money	money	NOUN
ftr-505	65	31	.	.	PUNCT
ftr-505	66	1	"	"	PUNCT
ftr-505	66	2	'	'	PUNCT
ftr-505	66	3	however	however	ADV
ftr-505	66	4	,	,	PUNCT
ftr-505	66	5	if	if	SCONJ
ftr-505	66	6	the	the	DET
ftr-505	66	7	expense	expense	NOUN
ftr-505	66	8	incurred	incur	VERB
ftr-505	66	9	was	be	AUX
ftr-505	66	10	for	for	ADP
ftr-505	66	11	examining	examine	VERB
ftr-505	66	12	the	the	DET
ftr-505	66	13	credit	credit	NOUN
ftr-505	66	14	of	of	ADP
ftr-505	66	15	a	a	DET
ftr-505	66	16	prospective	prospective	ADJ
ftr-505	66	17	borrower	borrower	NOUN
ftr-505	66	18	,	,	PUNCT
ftr-505	66	19	appraising	appraise	VERB
ftr-505	66	20	assets	asset	NOUN
ftr-505	66	21	or	or	CCONJ
ftr-505	66	22	preparing	prepare	VERB
ftr-505	66	23	loan	loan	NOUN
ftr-505	66	24	documents	document	NOUN
ftr-505	66	25	,	,	PUNCT
ftr-505	66	26	it	it	PRON
ftr-505	66	27	would	would	AUX
ftr-505	66	28	be	be	AUX
ftr-505	66	29	considered	consider	VERB
ftr-505	66	30	a	a	DET
ftr-505	66	31	"	"	PUNCT
ftr-505	66	32	service	service	NOUN
ftr-505	66	33	charge	charge	NOUN
ftr-505	66	34	"	"	PUNCT
ftr-505	66	35	rather	rather	ADV
ftr-505	66	36	than	than	ADP
ftr-505	66	37	interest	interest	NOUN
ftr-505	66	38	.	.	PUNCT
ftr-505	67	1	under	under	ADP
ftr-505	67	2	the	the	DET
ftr-505	67	3	service	service	NOUN
ftr-505	67	4	's	's	PART
ftr-505	67	5	approach	approach	NOUN
ftr-505	67	6	,	,	PUNCT
ftr-505	67	7	"	"	PUNCT
ftr-505	67	8	a	a	DET
ftr-505	67	9	service	service	NOUN
ftr-505	67	10	charge	charge	NOUN
ftr-505	67	11	is	be	AUX
ftr-505	67	12	a	a	DET
ftr-505	67	13	fixed	fix	VERB
ftr-505	67	14	charge	charge	NOUN
ftr-505	67	15	having	have	VERB
ftr-505	67	16	no	no	DET
ftr-505	67	17	relationship	relationship	NOUN
ftr-505	67	18	to	to	ADP
ftr-505	67	19	the	the	DET
ftr-505	67	20	amount	amount	NOUN
ftr-505	67	21	borrowed	borrow	VERB
ftr-505	67	22	or	or	CCONJ
ftr-505	67	23	the	the	DET
ftr-505	67	24	time	time	NOUN
ftr-505	67	25	given	give	VERB
ftr-505	67	26	to	to	PART
ftr-505	67	27	pay	pay	VERB
ftr-505	67	28	whereas	whereas	SCONJ
ftr-505	67	29	interest	interest	NOUN
ftr-505	67	30	is	be	AUX
ftr-505	67	31	based	base	VERB
ftr-505	67	32	on	on	ADP
ftr-505	67	33	the	the	DET
ftr-505	67	34	amount	amount	NOUN
ftr-505	67	35	deferred	defer	VERB
ftr-505	67	36	and	and	CCONJ
ftr-505	67	37	the	the	DET
ftr-505	67	38	time	time	NOUN
ftr-505	67	39	of	of	ADP
ftr-505	67	40	deferral	deferral	NOUN
ftr-505	67	41	.	.	PUNCT
ftr-505	68	1	"9	"9	PROPN
ftr-505	68	2	thus	thus	ADV
ftr-505	68	3	,	,	PUNCT
ftr-505	68	4	amounts	amount	VERB
ftr-505	68	5	that	that	PRON
ftr-505	68	6	are	be	AUX
ftr-505	68	7	computed	compute	VERB
ftr-505	68	8	by	by	ADP
ftr-505	68	9	reference	reference	NOUN
ftr-505	68	10	to	to	ADP
ftr-505	68	11	the	the	DET
ftr-505	68	12	risk	risk	NOUN
ftr-505	68	13	,	,	PUNCT
ftr-505	68	14	duration	duration	NOUN
ftr-505	68	15	,	,	PUNCT
ftr-505	68	16	and	and	CCONJ
ftr-505	68	17	the	the	DET
ftr-505	68	18	amount	amount	NOUN
ftr-505	68	19	of	of	ADP
ftr-505	68	20	the	the	DET
ftr-505	68	21	loan	loan	NOUN
ftr-505	68	22	(	(	PUNCT
ftr-505	68	23	e.g.	e.g.	ADV
ftr-505	68	24	,	,	PUNCT
ftr-505	68	25	"	"	PUNCT
ftr-505	68	26	points	point	NOUN
ftr-505	68	27	"	"	PUNCT
ftr-505	68	28	)	)	PUNCT
ftr-505	68	29	are	be	AUX
ftr-505	68	30	treated	treat	VERB
ftr-505	68	31	as	as	ADP
ftr-505	68	32	interest	interest	NOUN
ftr-505	68	33	.	.	PUNCT
ftr-505	69	1	"0	"0	VERB
ftr-505	69	2	a	a	DET
ftr-505	69	3	service	service	NOUN
ftr-505	69	4	charge	charge	NOUN
ftr-505	69	5	,	,	PUNCT
ftr-505	69	6	even	even	ADV
ftr-505	69	7	though	though	SCONJ
ftr-505	69	8	not	not	PART
ftr-505	69	9	considered	consider	VERB
ftr-505	69	10	interest	interest	NOUN
ftr-505	69	11	,	,	PUNCT
ftr-505	69	12	might	might	AUX
ftr-505	69	13	still	still	ADV
ftr-505	69	14	be	be	AUX
ftr-505	69	15	considered	consider	VERB
ftr-505	69	16	a	a	DET
ftr-505	69	17	business	business	NOUN
ftr-505	69	18	expense	expense	NOUN
ftr-505	69	19	of	of	ADP
ftr-505	69	20	the	the	DET
ftr-505	69	21	borrower	borrower	NOUN
ftr-505	69	22	.	.	PUNCT
ftr-505	70	1	if	if	SCONJ
ftr-505	70	2	the	the	DET
ftr-505	70	3	amount	amount	NOUN
ftr-505	70	4	borrowed	borrow	VERB
ftr-505	70	5	is	be	AUX
ftr-505	70	6	used	use	VERB
ftr-505	70	7	for	for	ADP
ftr-505	70	8	business	business	NOUN
ftr-505	70	9	purposes	purpose	NOUN
ftr-505	70	10	,	,	PUNCT
ftr-505	70	11	the	the	DET
ftr-505	70	12	service	service	NOUN
ftr-505	70	13	charge	charge	NOUN
ftr-505	70	14	can	can	AUX
ftr-505	70	15	be	be	AUX
ftr-505	70	16	deducted	deduct	VERB
ftr-505	70	17	ratably	ratably	ADV
ftr-505	70	18	over	over	ADP
ftr-505	70	19	the	the	DET
ftr-505	70	20	period	period	NOUN
ftr-505	70	21	of	of	ADP
ftr-505	70	22	the	the	DET
ftr-505	70	23	loan	loan	NOUN
ftr-505	70	24	under	under	ADP
ftr-505	70	25	the	the	DET
ftr-505	70	26	general	general	ADJ
ftr-505	70	27	rule	rule	NOUN
ftr-505	70	28	of	of	ADP
ftr-505	70	29	section	section	NOUN
ftr-505	70	30	162.11	162.11	NUM
ftr-505	70	31	the	the	DET
ftr-505	70	32	distinction	distinction	NOUN
ftr-505	70	33	between	between	ADP
ftr-505	70	34	interest	interest	NOUN
ftr-505	70	35	and	and	CCONJ
ftr-505	70	36	service	service	NOUN
ftr-505	70	37	charge	charge	NOUN
ftr-505	70	38	was	be	AUX
ftr-505	70	39	crucial	crucial	ADJ
ftr-505	70	40	in	in	ADP
ftr-505	70	41	the	the	DET
ftr-505	70	42	pre-1986	pre-1986	NOUN
ftr-505	70	43	code	code	NOUN
ftr-505	70	44	with	with	ADP
ftr-505	70	45	regard	regard	NOUN
ftr-505	70	46	to	to	ADP
ftr-505	70	47	the	the	DET
ftr-505	70	48	deductibility	deductibility	NOUN
ftr-505	70	49	of	of	ADP
ftr-505	70	50	a	a	DET
ftr-505	70	51	debt	debt	NOUN
ftr-505	70	52	related	relate	VERB
ftr-505	70	53	expense	expense	NOUN
ftr-505	70	54	incurred	incur	VERB
ftr-505	70	55	in	in	ADP
ftr-505	70	56	connection	connection	NOUN
ftr-505	70	57	with	with	ADP
ftr-505	70	58	personal	personal	ADJ
ftr-505	70	59	debt	debt	NOUN
ftr-505	70	60	.	.	PUNCT
ftr-505	71	1	only	only	ADV
ftr-505	71	2	if	if	SCONJ
ftr-505	71	3	the	the	DET
ftr-505	71	4	expense	expense	NOUN
ftr-505	71	5	was	be	AUX
ftr-505	71	6	considered	consider	VERB
ftr-505	71	7	interest	interest	NOUN
ftr-505	71	8	was	be	AUX
ftr-505	71	9	it	it	PRON
ftr-505	71	10	deductible	deductible	ADJ
ftr-505	71	11	.	.	PUNCT
ftr-505	72	1	12	12	NUM
ftr-505	72	2	in	in	ADP
ftr-505	72	3	the	the	DET
ftr-505	72	4	1986	1986	NUM
ftr-505	72	5	code	code	NOUN
ftr-505	72	6	,	,	PUNCT
ftr-505	72	7	the	the	DET
ftr-505	72	8	distinction	distinction	NOUN
ftr-505	72	9	between	between	ADP
ftr-505	72	10	interest	interest	NOUN
ftr-505	72	11	and	and	CCONJ
ftr-505	72	12	service	service	NOUN
ftr-505	72	13	charge	charge	NOUN
ftr-505	72	14	,	,	PUNCT
ftr-505	72	15	though	though	SCONJ
ftr-505	72	16	less	less	ADV
ftr-505	72	17	significant	significant	ADJ
ftr-505	72	18	,	,	PUNCT
ftr-505	72	19	still	still	ADV
ftr-505	72	20	applies	apply	VERB
ftr-505	72	21	in	in	ADP
ftr-505	72	22	certain	certain	ADJ
ftr-505	72	23	circumstances	circumstance	NOUN
ftr-505	72	24	.	.	PUNCT
ftr-505	73	1	first	first	ADV
ftr-505	73	2	,	,	PUNCT
ftr-505	73	3	it	it	PRON
ftr-505	73	4	applies	apply	VERB
ftr-505	73	5	with	with	ADP
ftr-505	73	6	regard	regard	NOUN
ftr-505	73	7	to	to	ADP
ftr-505	73	8	mortgages	mortgage	NOUN
ftr-505	73	9	for	for	ADP
ftr-505	73	10	personal	personal	ADJ
ftr-505	73	11	residence	residence	NOUN
ftr-505	73	12	related	relate	VERB
ftr-505	73	13	expenses	expense	NOUN
ftr-505	73	14	.	.	PUNCT
ftr-505	74	1	only	only	ADV
ftr-505	74	2	expenses	expense	NOUN
ftr-505	74	3	characterized	characterize	VERB
ftr-505	74	4	as	as	ADP
ftr-505	74	5	interest	interest	NOUN
ftr-505	74	6	are	be	AUX
ftr-505	74	7	deductible	deductible	ADJ
ftr-505	74	8	.	.	PUNCT
ftr-505	75	1	3	3	NUM
ftr-505	75	2	second	second	ADJ
ftr-505	75	3	,	,	PUNCT
ftr-505	75	4	even	even	ADV
ftr-505	75	5	if	if	SCONJ
ftr-505	75	6	an	an	DET
ftr-505	75	7	expense	expense	NOUN
ftr-505	75	8	is	be	AUX
ftr-505	75	9	deductible	deductible	ADJ
ftr-505	75	10	,	,	PUNCT
ftr-505	75	11	different	different	ADJ
ftr-505	75	12	timing	timing	NOUN
ftr-505	75	13	rules	rule	NOUN
ftr-505	75	14	apply	apply	VERB
ftr-505	75	15	7	7	NUM
ftr-505	75	16	.	.	PUNCT
ftr-505	76	1	see	see	VERB
ftr-505	76	2	,	,	PUNCT
ftr-505	76	3	e.g.	e.g.	ADV
ftr-505	76	4	,	,	PUNCT
ftr-505	76	5	pacific	pacific	PROPN
ftr-505	76	6	first	first	PROPN
ftr-505	76	7	fed	fed	PROPN
ftr-505	76	8	.	.	PUNCT
ftr-505	77	1	sav	sav	PROPN
ftr-505	77	2	.	.	PROPN
ftr-505	77	3	&	&	CCONJ
ftr-505	77	4	loan	loan	VERB
ftr-505	77	5	ass'n	ass'n	PROPN
ftr-505	77	6	v.	v.	PROPN
ftr-505	77	7	commissioner	commissioner	NOUN
ftr-505	77	8	,	,	PUNCT
ftr-505	77	9	79	79	NUM
ftr-505	77	10	t.c	t.c	PROPN
ftr-505	77	11	.	.	PROPN
ftr-505	77	12	512	512	NUM
ftr-505	77	13	(	(	PUNCT
ftr-505	77	14	1982	1982	NUM
ftr-505	77	15	)	)	PUNCT
ftr-505	77	16	(	(	PUNCT
ftr-505	77	17	holding	hold	VERB
ftr-505	77	18	"	"	PUNCT
ftr-505	77	19	loan	loan	NOUN
ftr-505	77	20	originating	originating	NOUN
ftr-505	77	21	fee	fee	NOUN
ftr-505	77	22	"	"	PUNCT
ftr-505	77	23	is	be	AUX
ftr-505	77	24	interest	interest	NOUN
ftr-505	77	25	,	,	PUNCT
ftr-505	77	26	not	not	PART
ftr-505	77	27	compensation	compensation	NOUN
ftr-505	77	28	for	for	ADP
ftr-505	77	29	services	service	NOUN
ftr-505	77	30	,	,	PUNCT
ftr-505	77	31	because	because	SCONJ
ftr-505	77	32	it	it	PRON
ftr-505	77	33	bore	bear	VERB
ftr-505	77	34	no	no	DET
ftr-505	77	35	relation	relation	NOUN
ftr-505	77	36	to	to	ADP
ftr-505	77	37	actual	actual	ADJ
ftr-505	77	38	cost	cost	NOUN
ftr-505	77	39	incurred	incur	VERB
ftr-505	77	40	;	;	PUNCT
ftr-505	77	41	rather	rather	ADV
ftr-505	77	42	,	,	PUNCT
ftr-505	77	43	it	it	PRON
ftr-505	77	44	was	be	AUX
ftr-505	77	45	computed	compute	VERB
ftr-505	77	46	as	as	ADP
ftr-505	77	47	a	a	DET
ftr-505	77	48	percentage	percentage	NOUN
ftr-505	77	49	of	of	ADP
ftr-505	77	50	the	the	DET
ftr-505	77	51	amount	amount	NOUN
ftr-505	77	52	of	of	ADP
ftr-505	77	53	the	the	DET
ftr-505	77	54	loan	loan	NOUN
ftr-505	77	55	and	and	CCONJ
ftr-505	77	56	derived	derive	VERB
ftr-505	77	57	from	from	ADP
ftr-505	77	58	the	the	DET
ftr-505	77	59	credit	credit	NOUN
ftr-505	77	60	risk	risk	NOUN
ftr-505	77	61	involved	involve	VERB
ftr-505	77	62	)	)	PUNCT
ftr-505	77	63	.	.	PUNCT
ftr-505	78	1	8	8	X
ftr-505	78	2	.	.	X
ftr-505	79	1	for	for	ADP
ftr-505	79	2	the	the	DET
ftr-505	79	3	definition	definition	NOUN
ftr-505	79	4	of	of	ADP
ftr-505	79	5	interest	interest	NOUN
ftr-505	79	6	,	,	PUNCT
ftr-505	79	7	see	see	VERB
ftr-505	79	8	supra	supra	PROPN
ftr-505	79	9	note	note	VERB
ftr-505	79	10	i	i	PRON
ftr-505	79	11	and	and	CCONJ
ftr-505	79	12	accompanying	accompany	VERB
ftr-505	79	13	text	text	NOUN
ftr-505	79	14	.	.	PUNCT
ftr-505	80	1	9	9	X
ftr-505	80	2	.	.	X
ftr-505	80	3	rev	rev	PROPN
ftr-505	80	4	.	.	PUNCT
ftr-505	80	5	rul	rul	PROPN
ftr-505	80	6	.	.	PUNCT
ftr-505	81	1	72	72	NUM
ftr-505	81	2	-	-	SYM
ftr-505	81	3	315	315	NUM
ftr-505	81	4	,	,	PUNCT
ftr-505	81	5	1972	1972	NUM
ftr-505	81	6	-	-	SYM
ftr-505	81	7	1	1	NUM
ftr-505	81	8	c.b	c.b	PROPN
ftr-505	81	9	.	.	PROPN
ftr-505	81	10	49	49	NUM
ftr-505	81	11	,	,	PUNCT
ftr-505	81	12	50	50	NUM
ftr-505	81	13	;	;	PUNCT
ftr-505	81	14	cf	cf	AUX
ftr-505	81	15	.	.	PUNCT
ftr-505	81	16	rev	rev	PROPN
ftr-505	81	17	.	.	PUNCT
ftr-505	82	1	rul	rul	PROPN
ftr-505	82	2	.	.	PUNCT
ftr-505	83	1	69	69	NUM
ftr-505	83	2	-	-	SYM
ftr-505	83	3	189	189	NUM
ftr-505	83	4	,	,	PUNCT
ftr-505	83	5	1969	1969	NUM
ftr-505	83	6	-	-	SYM
ftr-505	83	7	1	1	NUM
ftr-505	83	8	c.b	c.b	PROPN
ftr-505	83	9	.	.	PROPN
ftr-505	83	10	55	55	NUM
ftr-505	83	11	.	.	X
ftr-505	83	12	10	10	NUM
ftr-505	83	13	.	.	PUNCT
ftr-505	84	1	rev	rev	PROPN
ftr-505	84	2	.	.	PUNCT
ftr-505	84	3	rul	rul	PROPN
ftr-505	84	4	.	.	PUNCT
ftr-505	85	1	69	69	NUM
ftr-505	85	2	-	-	SYM
ftr-505	85	3	188	188	NUM
ftr-505	85	4	,	,	PUNCT
ftr-505	85	5	1969	1969	NUM
ftr-505	85	6	-	-	SYM
ftr-505	85	7	1	1	NUM
ftr-505	85	8	c.b	c.b	PROPN
ftr-505	85	9	.	.	PROPN
ftr-505	85	10	54	54	NUM
ftr-505	85	11	,	,	PUNCT
ftr-505	85	12	amplified	amplify	VERB
ftr-505	85	13	by	by	ADP
ftr-505	85	14	rev	rev	PROPN
ftr-505	85	15	.	.	PROPN
ftr-505	85	16	rul	rul	PROPN
ftr-505	85	17	.	.	PUNCT
ftr-505	86	1	69	69	NUM
ftr-505	86	2	-	-	SYM
ftr-505	86	3	582	582	NUM
ftr-505	86	4	,	,	PUNCT
ftr-505	86	5	1969	1969	NUM
ftr-505	86	6	-	-	SYM
ftr-505	86	7	2	2	NUM
ftr-505	86	8	c.b	c.b	PROPN
ftr-505	86	9	.	.	PROPN
ftr-505	86	10	29	29	NUM
ftr-505	86	11	.	.	X
ftr-505	86	12	11	11	NUM
ftr-505	86	13	.	.	X
ftr-505	87	1	see	see	VERB
ftr-505	87	2	,	,	PUNCT
ftr-505	87	3	e.g.	e.g.	ADV
ftr-505	87	4	,	,	PUNCT
ftr-505	87	5	goodwin	goodwin	PROPN
ftr-505	87	6	v.	v.	PROPN
ftr-505	87	7	commissioner	commissioner	PROPN
ftr-505	87	8	,	,	PUNCT
ftr-505	87	9	75	75	NUM
ftr-505	87	10	t.c	t.c	PROPN
ftr-505	87	11	.	.	PROPN
ftr-505	87	12	424	424	NUM
ftr-505	87	13	(	(	PUNCT
ftr-505	87	14	1980	1980	NUM
ftr-505	87	15	)	)	PUNCT
ftr-505	87	16	,	,	PUNCT
ftr-505	87	17	aff'd	aff'd	VERB
ftr-505	87	18	mem	mem	ADJ
ftr-505	87	19	.	.	PROPN
ftr-505	87	20	,	,	PUNCT
ftr-505	87	21	691	691	NUM
ftr-505	87	22	f.2d	f.2d	NOUN
ftr-505	87	23	490	490	NUM
ftr-505	87	24	(	(	PUNCT
ftr-505	87	25	3d	3d	PROPN
ftr-505	87	26	cir	cir	NOUN
ftr-505	87	27	.	.	PROPN
ftr-505	87	28	1982	1982	NUM
ftr-505	87	29	)	)	PUNCT
ftr-505	87	30	;	;	PUNCT
ftr-505	87	31	wilkerson	wilkerson	PROPN
ftr-505	87	32	v.	v.	PROPN
ftr-505	87	33	commissioner	commissioner	PROPN
ftr-505	87	34	,	,	PUNCT
ftr-505	87	35	70	70	NUM
ftr-505	87	36	t.c	t.c	PROPN
ftr-505	87	37	.	.	PROPN
ftr-505	87	38	240	240	NUM
ftr-505	87	39	(	(	PUNCT
ftr-505	87	40	1978	1978	NUM
ftr-505	87	41	)	)	PUNCT
ftr-505	87	42	,	,	PUNCT
ftr-505	87	43	rev'd	rev'd	VERB
ftr-505	87	44	on	on	ADP
ftr-505	87	45	other	other	ADJ
ftr-505	87	46	grounds	ground	NOUN
ftr-505	87	47	and	and	CCONJ
ftr-505	87	48	remanded	remand	VERB
ftr-505	87	49	,	,	PUNCT
ftr-505	87	50	655	655	NUM
ftr-505	87	51	f.2d	f.2d	SYM
ftr-505	87	52	980	980	NUM
ftr-505	87	53	(	(	PUNCT
ftr-505	87	54	9th	9th	ADJ
ftr-505	87	55	cir	cir	NOUN
ftr-505	87	56	.	.	PUNCT
ftr-505	87	57	1981	1981	NUM
ftr-505	87	58	)	)	PUNCT
ftr-505	87	59	.	.	PUNCT
ftr-505	88	1	similarly	similarly	ADV
ftr-505	88	2	,	,	PUNCT
ftr-505	88	3	if	if	SCONJ
ftr-505	88	4	the	the	DET
ftr-505	88	5	funds	fund	NOUN
ftr-505	88	6	are	be	AUX
ftr-505	88	7	used	use	VERB
ftr-505	88	8	for	for	ADP
ftr-505	88	9	investment	investment	NOUN
ftr-505	88	10	purposes	purpose	NOUN
ftr-505	88	11	,	,	PUNCT
ftr-505	88	12	the	the	DET
ftr-505	88	13	"	"	PUNCT
ftr-505	88	14	service	service	NOUN
ftr-505	88	15	charge	charge	NOUN
ftr-505	88	16	"	"	PUNCT
ftr-505	88	17	can	can	AUX
ftr-505	88	18	be	be	AUX
ftr-505	88	19	deducted	deduct	VERB
ftr-505	88	20	ratably	ratably	ADV
ftr-505	88	21	over	over	ADP
ftr-505	88	22	the	the	DET
ftr-505	88	23	period	period	NOUN
ftr-505	88	24	of	of	ADP
ftr-505	88	25	the	the	DET
ftr-505	88	26	loan	loan	NOUN
ftr-505	88	27	under	under	ADP
ftr-505	88	28	the	the	DET
ftr-505	88	29	general	general	ADJ
ftr-505	88	30	rule	rule	NOUN
ftr-505	88	31	of	of	ADP
ftr-505	88	32	§	§	PROPN
ftr-505	88	33	212	212	NUM
ftr-505	88	34	;	;	PUNCT
ftr-505	88	35	2	2	NUM
ftr-505	88	36	boris	boris	PROPN
ftr-505	88	37	i.	i.	PROPN
ftr-505	88	38	bittker	bittker	PROPN
ftr-505	88	39	&	&	CCONJ
ftr-505	88	40	lawrence	lawrence	PROPN
ftr-505	88	41	lokken	lokken	PROPN
ftr-505	88	42	,	,	PUNCT
ftr-505	88	43	federal	federal	ADJ
ftr-505	88	44	taxation	taxation	NOUN
ftr-505	88	45	of	of	ADP
ftr-505	88	46	income	income	NOUN
ftr-505	88	47	,	,	PUNCT
ftr-505	88	48	estates	estate	NOUN
ftr-505	88	49	and	and	CCONJ
ftr-505	88	50	gifts	gift	NOUN
ftr-505	88	51	31.1.3	31.1.3	NUM
ftr-505	88	52	,	,	PUNCT
ftr-505	88	53	at	at	ADP
ftr-505	88	54	31	31	NUM
ftr-505	88	55	-	-	SYM
ftr-505	88	56	11	11	NUM
ftr-505	88	57	(	(	PUNCT
ftr-505	88	58	2d	2d	NUM
ftr-505	88	59	ed	ed	NOUN
ftr-505	88	60	.	.	PROPN
ftr-505	88	61	1990	1990	NUM
ftr-505	88	62	)	)	PUNCT
ftr-505	88	63	.	.	PUNCT
ftr-505	89	1	12	12	NUM
ftr-505	89	2	.	.	PUNCT
ftr-505	90	1	if	if	SCONJ
ftr-505	90	2	a	a	DET
ftr-505	90	3	debt	debt	NOUN
ftr-505	90	4	related	relate	VERB
ftr-505	90	5	expense	expense	NOUN
ftr-505	90	6	was	be	AUX
ftr-505	90	7	not	not	PART
ftr-505	90	8	characterized	characterize	VERB
ftr-505	90	9	as	as	ADP
ftr-505	90	10	interest	interest	NOUN
ftr-505	90	11	,	,	PUNCT
ftr-505	90	12	it	it	PRON
ftr-505	90	13	could	could	AUX
ftr-505	90	14	not	not	PART
ftr-505	90	15	even	even	ADV
ftr-505	90	16	be	be	AUX
ftr-505	90	17	added	add	VERB
ftr-505	90	18	to	to	ADP
ftr-505	90	19	the	the	DET
ftr-505	90	20	basis	basis	NOUN
ftr-505	90	21	of	of	ADP
ftr-505	90	22	property	property	NOUN
ftr-505	90	23	purchased	purchase	VERB
ftr-505	90	24	with	with	ADP
ftr-505	90	25	the	the	DET
ftr-505	90	26	borrowed	borrow	VERB
ftr-505	90	27	funds	fund	NOUN
ftr-505	90	28	because	because	SCONJ
ftr-505	90	29	it	it	PRON
ftr-505	90	30	was	be	AUX
ftr-505	90	31	not	not	PART
ftr-505	90	32	part	part	NOUN
ftr-505	90	33	of	of	ADP
ftr-505	90	34	the	the	DET
ftr-505	90	35	cost	cost	NOUN
ftr-505	90	36	of	of	ADP
ftr-505	90	37	the	the	DET
ftr-505	90	38	property	property	NOUN
ftr-505	90	39	.	.	PUNCT
ftr-505	91	1	rev	rev	PROPN
ftr-505	91	2	.	.	PUNCT
ftr-505	92	1	rul	rul	PROPN
ftr-505	92	2	.	.	PUNCT
ftr-505	93	1	67	67	NUM
ftr-505	93	2	-	-	SYM
ftr-505	93	3	297	297	NUM
ftr-505	93	4	,	,	PUNCT
ftr-505	93	5	1967	1967	NUM
ftr-505	93	6	-	-	SYM
ftr-505	93	7	2	2	NUM
ftr-505	93	8	c.b	c.b	PROPN
ftr-505	93	9	.	.	PROPN
ftr-505	93	10	87	87	NUM
ftr-505	93	11	.	.	PUNCT
ftr-505	93	12	13	13	NUM
ftr-505	93	13	.	.	PUNCT
ftr-505	94	1	irc	irc	PROPN
ftr-505	94	2	§	§	PROPN
ftr-505	94	3	163(h)(2)(d	163(h)(2)(d	PROPN
ftr-505	94	4	)	)	PUNCT
ftr-505	94	5	,	,	PUNCT
ftr-505	94	6	(	(	PUNCT
ftr-505	94	7	h)(3	h)(3	NUM
ftr-505	94	8	)	)	PUNCT
ftr-505	94	9	.	.	PUNCT
ftr-505	95	1	[	[	X
ftr-505	95	2	vol	vol	NOUN
ftr-505	95	3	1:12	1:12	NUM
ftr-505	95	4	1994	1994	NUM
ftr-505	95	5	]	]	PUNCT
ftr-505	95	6	the	the	DET
ftr-505	95	7	taxation	taxation	NOUN
ftr-505	95	8	of	of	ADP
ftr-505	95	9	interest	interest	NOUN
ftr-505	95	10	swaps	swap	NOUN
ftr-505	95	11	and	and	CCONJ
ftr-505	95	12	the	the	DET
ftr-505	95	13	financial	financial	ADJ
ftr-505	95	14	service	service	NOUN
ftr-505	95	15	charge	charge	NOUN
ftr-505	95	16	733	733	NUM
ftr-505	95	17	to	to	ADP
ftr-505	95	18	expenses	expense	NOUN
ftr-505	95	19	characterized	characterize	VERB
ftr-505	95	20	as	as	ADP
ftr-505	95	21	interest	interest	NOUN
ftr-505	95	22	,	,	PUNCT
ftr-505	95	23	as	as	SCONJ
ftr-505	95	24	opposed	oppose	VERB
ftr-505	95	25	to	to	ADP
ftr-505	95	26	a	a	DET
ftr-505	95	27	"	"	PUNCT
ftr-505	95	28	regular	regular	ADJ
ftr-505	95	29	"	"	PUNCT
ftr-505	95	30	business	business	NOUN
ftr-505	95	31	expense	expense	NOUN
ftr-505	95	32	.	.	PUNCT
ftr-505	96	1	4	4	NUM
ftr-505	96	2	the	the	DET
ftr-505	96	3	different	different	ADJ
ftr-505	96	4	tax	tax	NOUN
ftr-505	96	5	rules	rule	NOUN
ftr-505	96	6	which	which	PRON
ftr-505	96	7	apply	apply	VERB
ftr-505	96	8	to	to	ADP
ftr-505	96	9	the	the	DET
ftr-505	96	10	administrative	administrative	ADJ
ftr-505	96	11	cost	cost	NOUN
ftr-505	96	12	component	component	NOUN
ftr-505	96	13	when	when	SCONJ
ftr-505	96	14	calculated	calculate	VERB
ftr-505	96	15	independently	independently	ADV
ftr-505	96	16	do	do	AUX
ftr-505	96	17	not	not	PART
ftr-505	96	18	make	make	VERB
ftr-505	96	19	any	any	DET
ftr-505	96	20	economic	economic	ADJ
ftr-505	96	21	sense	sense	NOUN
ftr-505	96	22	.	.	PUNCT
ftr-505	97	1	nor	nor	CCONJ
ftr-505	97	2	is	be	AUX
ftr-505	97	3	the	the	DET
ftr-505	97	4	special	special	ADJ
ftr-505	97	5	status	status	NOUN
ftr-505	97	6	granted	grant	VERB
ftr-505	97	7	to	to	ADP
ftr-505	97	8	this	this	DET
ftr-505	97	9	component	component	NOUN
ftr-505	97	10	,	,	PUNCT
ftr-505	97	11	in	in	ADP
ftr-505	97	12	comparison	comparison	NOUN
ftr-505	97	13	to	to	ADP
ftr-505	97	14	the	the	DET
ftr-505	97	15	other	other	ADJ
ftr-505	97	16	components	component	NOUN
ftr-505	97	17	of	of	ADP
ftr-505	97	18	interest	interest	NOUN
ftr-505	97	19	(	(	PUNCT
ftr-505	97	20	e.g.	e.g.	ADV
ftr-505	97	21	,	,	PUNCT
ftr-505	97	22	inflation	inflation	NOUN
ftr-505	97	23	and	and	CCONJ
ftr-505	97	24	default	default	NOUN
ftr-505	97	25	risks	risk	NOUN
ftr-505	97	26	which	which	PRON
ftr-505	97	27	are	be	AUX
ftr-505	97	28	always	always	ADV
ftr-505	97	29	considered	consider	VERB
ftr-505	97	30	an	an	DET
ftr-505	97	31	integral	integral	ADJ
ftr-505	97	32	part	part	NOUN
ftr-505	97	33	of	of	ADP
ftr-505	97	34	interest	interest	NOUN
ftr-505	97	35	"	"	PUNCT
ftr-505	97	36	)	)	PUNCT
ftr-505	97	37	,	,	PUNCT
ftr-505	97	38	acceptable	acceptable	ADJ
ftr-505	97	39	as	as	ADP
ftr-505	97	40	a	a	DET
ftr-505	97	41	matter	matter	NOUN
ftr-505	97	42	of	of	ADP
ftr-505	97	43	policy	policy	NOUN
ftr-505	97	44	.	.	PUNCT
ftr-505	98	1	these	these	DET
ftr-505	98	2	distinctions	distinction	NOUN
ftr-505	98	3	reflect	reflect	VERB
ftr-505	98	4	a	a	DET
ftr-505	98	5	preference	preference	NOUN
ftr-505	98	6	for	for	ADP
ftr-505	98	7	the	the	DET
ftr-505	98	8	form	form	NOUN
ftr-505	98	9	of	of	ADP
ftr-505	98	10	the	the	DET
ftr-505	98	11	transaction	transaction	NOUN
ftr-505	98	12	over	over	ADP
ftr-505	98	13	its	its	PRON
ftr-505	98	14	substance	substance	NOUN
ftr-505	98	15	,	,	PUNCT
ftr-505	98	16	and	and	CCONJ
ftr-505	98	17	thus	thus	ADV
ftr-505	98	18	contradict	contradict	VERB
ftr-505	98	19	the	the	DET
ftr-505	98	20	tendency	tendency	NOUN
ftr-505	98	21	of	of	ADP
ftr-505	98	22	the	the	DET
ftr-505	98	23	tax	tax	NOUN
ftr-505	98	24	system	system	NOUN
ftr-505	98	25	to	to	PART
ftr-505	98	26	treat	treat	VERB
ftr-505	98	27	transactions	transaction	NOUN
ftr-505	98	28	for	for	ADP
ftr-505	98	29	tax	tax	NOUN
ftr-505	98	30	purposes	purpose	NOUN
ftr-505	98	31	in	in	ADP
ftr-505	98	32	accordance	accordance	NOUN
ftr-505	98	33	with	with	ADP
ftr-505	98	34	their	their	PRON
ftr-505	98	35	commercial	commercial	ADJ
ftr-505	98	36	reality	reality	NOUN
ftr-505	98	37	.	.	PUNCT
ftr-505	99	1	in	in	ADP
ftr-505	99	2	the	the	DET
ftr-505	99	3	past	past	NOUN
ftr-505	99	4	,	,	PUNCT
ftr-505	99	5	this	this	DET
ftr-505	99	6	distinction	distinction	NOUN
ftr-505	99	7	might	might	AUX
ftr-505	99	8	have	have	AUX
ftr-505	99	9	been	be	AUX
ftr-505	99	10	justified	justify	VERB
ftr-505	99	11	as	as	ADV
ftr-505	99	12	far	far	ADV
ftr-505	99	13	as	as	SCONJ
ftr-505	99	14	usury	usury	NOUN
ftr-505	99	15	law	law	NOUN
ftr-505	99	16	was	be	AUX
ftr-505	99	17	concerned	concern	VERB
ftr-505	99	18	.	.	PUNCT
ftr-505	100	1	usury	usury	PROPN
ftr-505	100	2	laws	law	NOUN
ftr-505	100	3	determine	determine	VERB
ftr-505	100	4	the	the	DET
ftr-505	100	5	price	price	NOUN
ftr-505	100	6	of	of	ADP
ftr-505	100	7	a	a	DET
ftr-505	100	8	commodity	commodity	NOUN
ftr-505	100	9	(	(	PUNCT
ftr-505	100	10	money	money	NOUN
ftr-505	100	11	)	)	PUNCT
ftr-505	100	12	which	which	PRON
ftr-505	100	13	otherwise	otherwise	ADV
ftr-505	100	14	would	would	AUX
ftr-505	100	15	have	have	AUX
ftr-505	100	16	been	be	AUX
ftr-505	100	17	determined	determine	VERB
ftr-505	100	18	by	by	ADP
ftr-505	100	19	market	market	NOUN
ftr-505	100	20	forces	force	NOUN
ftr-505	100	21	.	.	PUNCT
ftr-505	101	1	the	the	DET
ftr-505	101	2	interference	interference	NOUN
ftr-505	101	3	in	in	ADP
ftr-505	101	4	the	the	DET
ftr-505	101	5	normal	normal	ADJ
ftr-505	101	6	operations	operation	NOUN
ftr-505	101	7	of	of	ADP
ftr-505	101	8	financial	financial	ADJ
ftr-505	101	9	markets	market	NOUN
ftr-505	101	10	by	by	ADP
ftr-505	101	11	means	mean	NOUN
ftr-505	101	12	of	of	ADP
ftr-505	101	13	usury	usury	NOUN
ftr-505	101	14	laws	law	NOUN
ftr-505	101	15	led	lead	VERB
ftr-505	101	16	to	to	ADP
ftr-505	101	17	negative	negative	ADJ
ftr-505	101	18	economic	economic	ADJ
ftr-505	101	19	consequences	consequence	NOUN
ftr-505	101	20	.	.	PUNCT
ftr-505	102	1	facing	face	VERB
ftr-505	102	2	a	a	DET
ftr-505	102	3	reality	reality	NOUN
ftr-505	102	4	in	in	ADP
ftr-505	102	5	which	which	PRON
ftr-505	102	6	the	the	DET
ftr-505	102	7	maximum	maximum	ADJ
ftr-505	102	8	rate	rate	NOUN
ftr-505	102	9	of	of	ADP
ftr-505	102	10	interest	interest	NOUN
ftr-505	102	11	was	be	AUX
ftr-505	102	12	determined	determine	VERB
ftr-505	102	13	by	by	ADP
ftr-505	102	14	legislation	legislation	NOUN
ftr-505	102	15	,	,	PUNCT
ftr-505	102	16	the	the	DET
ftr-505	102	17	only	only	ADJ
ftr-505	102	18	tool	tool	NOUN
ftr-505	102	19	available	available	ADJ
ftr-505	102	20	to	to	ADP
ftr-505	102	21	the	the	DET
ftr-505	102	22	courts	court	NOUN
ftr-505	102	23	to	to	PART
ftr-505	102	24	reduce	reduce	VERB
ftr-505	102	25	the	the	DET
ftr-505	102	26	economic	economic	ADJ
ftr-505	102	27	distortion	distortion	NOUN
ftr-505	102	28	caused	cause	VERB
ftr-505	102	29	by	by	ADP
ftr-505	102	30	such	such	DET
ftr-505	102	31	a	a	DET
ftr-505	102	32	legal	legal	ADJ
ftr-505	102	33	restriction	restriction	NOUN
ftr-505	102	34	was	be	AUX
ftr-505	102	35	to	to	PART
ftr-505	102	36	limit	limit	VERB
ftr-505	102	37	the	the	DET
ftr-505	102	38	scope	scope	NOUN
ftr-505	102	39	of	of	ADP
ftr-505	102	40	the	the	DET
ftr-505	102	41	usury	usury	NOUN
ftr-505	102	42	law	law	NOUN
ftr-505	102	43	.	.	PUNCT
ftr-505	103	1	one	one	NUM
ftr-505	103	2	of	of	ADP
ftr-505	103	3	the	the	DET
ftr-505	103	4	alternatives	alternative	NOUN
ftr-505	103	5	which	which	PRON
ftr-505	103	6	was	be	AUX
ftr-505	103	7	exercised	exercise	VERB
ftr-505	103	8	by	by	ADP
ftr-505	103	9	the	the	DET
ftr-505	103	10	courts	court	NOUN
ftr-505	103	11	was	be	AUX
ftr-505	103	12	to	to	PART
ftr-505	103	13	distinguish	distinguish	VERB
ftr-505	103	14	between	between	ADP
ftr-505	103	15	interest	interest	NOUN
ftr-505	103	16	and	and	CCONJ
ftr-505	103	17	the	the	DET
ftr-505	103	18	administrative	administrative	ADJ
ftr-505	103	19	cost	cost	NOUN
ftr-505	103	20	of	of	ADP
ftr-505	103	21	lending	lending	NOUN
ftr-505	103	22	(	(	PUNCT
ftr-505	103	23	"	"	PUNCT
ftr-505	103	24	service	service	NOUN
ftr-505	103	25	charge	charge	NOUN
ftr-505	103	26	"	"	PUNCT
ftr-505	103	27	)	)	PUNCT
ftr-505	103	28	.	.	PUNCT
ftr-505	104	1	lenders	lender	NOUN
ftr-505	104	2	were	be	AUX
ftr-505	104	3	allowed	allow	VERB
ftr-505	104	4	to	to	PART
ftr-505	104	5	collect	collect	VERB
ftr-505	104	6	a	a	DET
ftr-505	104	7	service	service	NOUN
ftr-505	104	8	charge	charge	NOUN
ftr-505	104	9	in	in	ADP
ftr-505	104	10	addition	addition	NOUN
ftr-505	104	11	to	to	ADP
ftr-505	104	12	the	the	DET
ftr-505	104	13	maximum	maximum	ADJ
ftr-505	104	14	interest	interest	NOUN
ftr-505	104	15	rate	rate	NOUN
ftr-505	104	16	imposed	impose	VERB
ftr-505	104	17	by	by	ADP
ftr-505	104	18	law	law	NOUN
ftr-505	104	19	.	.	PUNCT
ftr-505	104	20	'	'	PUNCT
ftr-505	105	1	6	6	NUM
ftr-505	105	2	thus	thus	ADV
ftr-505	105	3	,	,	PUNCT
ftr-505	105	4	even	even	ADV
ftr-505	105	5	though	though	SCONJ
ftr-505	105	6	this	this	DET
ftr-505	105	7	distinction	distinction	NOUN
ftr-505	105	8	has	have	VERB
ftr-505	105	9	no	no	DET
ftr-505	105	10	economic	economic	ADJ
ftr-505	105	11	validity	validity	NOUN
ftr-505	105	12	,	,	PUNCT
ftr-505	105	13	it	it	PRON
ftr-505	105	14	might	might	AUX
ftr-505	105	15	be	be	AUX
ftr-505	105	16	justified	justify	VERB
ftr-505	105	17	as	as	ADP
ftr-505	105	18	a	a	DET
ftr-505	105	19	tool	tool	NOUN
ftr-505	105	20	against	against	ADP
ftr-505	105	21	the	the	DET
ftr-505	105	22	distortion	distortion	NOUN
ftr-505	105	23	caused	cause	VERB
ftr-505	105	24	by	by	ADP
ftr-505	105	25	the	the	DET
ftr-505	105	26	legal	legal	ADJ
ftr-505	105	27	restriction	restriction	NOUN
ftr-505	105	28	of	of	ADP
ftr-505	105	29	market	market	NOUN
ftr-505	105	30	forces	force	NOUN
ftr-505	105	31	.	.	PUNCT
ftr-505	106	1	from	from	ADP
ftr-505	106	2	this	this	DET
ftr-505	106	3	perspective	perspective	NOUN
ftr-505	106	4	,	,	PUNCT
ftr-505	106	5	every	every	DET
ftr-505	106	6	effort	effort	NOUN
ftr-505	106	7	should	should	AUX
ftr-505	106	8	be	be	AUX
ftr-505	106	9	made	make	VERB
ftr-505	106	10	to	to	PART
ftr-505	106	11	reduce	reduce	VERB
ftr-505	106	12	the	the	DET
ftr-505	106	13	economic	economic	ADJ
ftr-505	106	14	damage	damage	NOUN
ftr-505	106	15	caused	cause	VERB
ftr-505	106	16	by	by	ADP
ftr-505	106	17	usury	usury	NOUN
ftr-505	106	18	laws	law	NOUN
ftr-505	106	19	,	,	PUNCT
ftr-505	106	20	and	and	CCONJ
ftr-505	106	21	that	that	PRON
ftr-505	106	22	includes	include	VERB
ftr-505	106	23	,	,	PUNCT
ftr-505	106	24	so	so	SCONJ
ftr-505	106	25	the	the	DET
ftr-505	106	26	argument	argument	NOUN
ftr-505	106	27	goes	go	VERB
ftr-505	106	28	,	,	PUNCT
ftr-505	106	29	the	the	DET
ftr-505	106	30	legitimizing	legitimizing	NOUN
ftr-505	106	31	of	of	ADP
ftr-505	106	32	the	the	DET
ftr-505	106	33	use	use	NOUN
ftr-505	106	34	of	of	ADP
ftr-505	106	35	the	the	DET
ftr-505	106	36	artificial	artificial	ADJ
ftr-505	106	37	distinction	distinction	NOUN
ftr-505	106	38	between	between	ADP
ftr-505	106	39	interest	interest	NOUN
ftr-505	106	40	and	and	CCONJ
ftr-505	106	41	service	service	NOUN
ftr-505	106	42	charge	charge	NOUN
ftr-505	106	43	.	.	PUNCT
ftr-505	107	1	whatever	whatever	DET
ftr-505	107	2	one	one	PRON
ftr-505	107	3	thinks	think	VERB
ftr-505	107	4	of	of	ADP
ftr-505	107	5	the	the	DET
ftr-505	107	6	validity	validity	NOUN
ftr-505	107	7	of	of	ADP
ftr-505	107	8	this	this	DET
ftr-505	107	9	argument	argument	NOUN
ftr-505	107	10	in	in	ADP
ftr-505	107	11	the	the	DET
ftr-505	107	12	usury	usury	NOUN
ftr-505	107	13	law	law	NOUN
ftr-505	107	14	context	context	NOUN
ftr-505	107	15	,	,	PUNCT
ftr-505	107	16	it	it	PRON
ftr-505	107	17	has	have	VERB
ftr-505	107	18	no	no	DET
ftr-505	107	19	relevance	relevance	NOUN
ftr-505	107	20	with	with	ADP
ftr-505	107	21	regard	regard	NOUN
ftr-505	107	22	to	to	ADP
ftr-505	107	23	taxation	taxation	NOUN
ftr-505	107	24	.	.	PUNCT
ftr-505	108	1	the	the	DET
ftr-505	108	2	cosmetic	cosmetic	ADJ
ftr-505	108	3	questions	question	NOUN
ftr-505	108	4	of	of	ADP
ftr-505	108	5	how	how	SCONJ
ftr-505	108	6	to	to	PART
ftr-505	108	7	present	present	VERB
ftr-505	108	8	an	an	DET
ftr-505	108	9	administrative	administrative	ADJ
ftr-505	108	10	cost	cost	NOUN
ftr-505	108	11	of	of	ADP
ftr-505	108	12	lending	lending	NOUN
ftr-505	108	13	and	and	CCONJ
ftr-505	108	14	whether	whether	SCONJ
ftr-505	108	15	it	it	PRON
ftr-505	108	16	should	should	AUX
ftr-505	108	17	be	be	AUX
ftr-505	108	18	paid	pay	VERB
ftr-505	108	19	directly	directly	ADV
ftr-505	108	20	to	to	ADP
ftr-505	108	21	a	a	DET
ftr-505	108	22	lender	lender	NOUN
ftr-505	108	23	or	or	CCONJ
ftr-505	108	24	to	to	ADP
ftr-505	108	25	a	a	DET
ftr-505	108	26	third	third	ADJ
ftr-505	108	27	party	party	NOUN
ftr-505	108	28	,	,	PUNCT
ftr-505	108	29	should	should	AUX
ftr-505	108	30	not	not	PART
ftr-505	108	31	have	have	VERB
ftr-505	108	32	any	any	DET
ftr-505	108	33	substantial	substantial	ADJ
ftr-505	108	34	effects	effect	NOUN
ftr-505	108	35	upon	upon	SCONJ
ftr-505	108	36	the	the	DET
ftr-505	108	37	taxation	taxation	NOUN
ftr-505	108	38	of	of	ADP
ftr-505	108	39	such	such	ADJ
ftr-505	108	40	costs	cost	NOUN
ftr-505	108	41	.	.	PUNCT
ftr-505	109	1	unfortunately	unfortunately	ADV
ftr-505	109	2	,	,	PUNCT
ftr-505	109	3	this	this	PRON
ftr-505	109	4	is	be	AUX
ftr-505	109	5	not	not	PART
ftr-505	109	6	the	the	DET
ftr-505	109	7	perspective	perspective	NOUN
ftr-505	109	8	of	of	ADP
ftr-505	109	9	the	the	DET
ftr-505	109	10	current	current	ADJ
ftr-505	109	11	rule	rule	NOUN
ftr-505	109	12	.	.	PUNCT
ftr-505	110	1	14	14	NUM
ftr-505	110	2	.	.	X
ftr-505	111	1	for	for	ADP
ftr-505	111	2	example	example	NOUN
ftr-505	111	3	,	,	PUNCT
ftr-505	111	4	while	while	SCONJ
ftr-505	111	5	interest	interest	NOUN
ftr-505	111	6	may	may	AUX
ftr-505	111	7	be	be	AUX
ftr-505	111	8	subject	subject	ADJ
ftr-505	111	9	to	to	ADP
ftr-505	111	10	the	the	DET
ftr-505	111	11	old	old	ADJ
ftr-505	111	12	regime	regime	NOUN
ftr-505	111	13	,	,	PUNCT
ftr-505	111	14	which	which	PRON
ftr-505	111	15	requires	require	VERB
ftr-505	111	16	that	that	SCONJ
ftr-505	111	17	pre	pre	ADJ
ftr-505	111	18	-	-	ADJ
ftr-505	111	19	paid	pay	VERB
ftr-505	111	20	interest	interest	NOUN
ftr-505	111	21	be	be	AUX
ftr-505	111	22	amortized	amortize	VERB
ftr-505	111	23	by	by	ADP
ftr-505	111	24	a	a	DET
ftr-505	111	25	constant	constant	ADJ
ftr-505	111	26	interest	interest	NOUN
ftr-505	111	27	method	method	NOUN
ftr-505	111	28	,	,	PUNCT
ftr-505	111	29	a	a	DET
ftr-505	111	30	pre	pre	ADJ
ftr-505	111	31	-	-	ADJ
ftr-505	111	32	paid	pay	VERB
ftr-505	111	33	business	business	NOUN
ftr-505	111	34	expense	expense	NOUN
ftr-505	111	35	may	may	AUX
ftr-505	111	36	be	be	AUX
ftr-505	111	37	amortized	amortize	VERB
ftr-505	111	38	on	on	ADP
ftr-505	111	39	a	a	DET
ftr-505	111	40	pro	pro	ADJ
ftr-505	111	41	-	-	ADJ
ftr-505	111	42	rata	rata	ADJ
ftr-505	111	43	basis	basis	NOUN
ftr-505	111	44	.	.	PUNCT
ftr-505	112	1	see	see	VERB
ftr-505	112	2	bittker	bittker	NOUN
ftr-505	112	3	&	&	CCONJ
ftr-505	112	4	lokken	lokken	PROPN
ftr-505	112	5	.	.	PUNCT
ftr-505	113	1	supra	supra	PROPN
ftr-505	113	2	note	note	PROPN
ftr-505	113	3	11	11	NUM
ftr-505	113	4	.	.	PUNCT
ftr-505	114	1	at	at	ADP
ftr-505	114	2	31	31	NUM
ftr-505	114	3	-	-	SYM
ftr-505	114	4	10	10	NUM
ftr-505	114	5	n.51	n.51	NOUN
ftr-505	114	6	.	.	PROPN
ftr-505	114	7	15	15	NUM
ftr-505	114	8	.	.	PUNCT
ftr-505	115	1	see	see	VERB
ftr-505	115	2	supra	supra	PROPN
ftr-505	115	3	notes	note	VERB
ftr-505	115	4	3	3	NUM
ftr-505	115	5	-	-	SYM
ftr-505	115	6	5	5	NUM
ftr-505	115	7	and	and	CCONJ
ftr-505	115	8	accompanying	accompany	VERB
ftr-505	115	9	text	text	NOUN
ftr-505	115	10	.	.	PUNCT
ftr-505	116	1	16	16	NUM
ftr-505	116	2	.	.	PUNCT
ftr-505	117	1	the	the	DET
ftr-505	117	2	traditional	traditional	ADJ
ftr-505	117	3	exclusion	exclusion	NOUN
ftr-505	117	4	of	of	ADP
ftr-505	117	5	service	service	NOUN
ftr-505	117	6	charge	charge	NOUN
ftr-505	117	7	in	in	ADP
ftr-505	117	8	determining	determine	VERB
ftr-505	117	9	whether	whether	SCONJ
ftr-505	117	10	interest	interest	NOUN
ftr-505	117	11	rates	rate	NOUN
ftr-505	117	12	are	be	AUX
ftr-505	117	13	usurious	usurious	ADJ
ftr-505	117	14	"	"	PUNCT
ftr-505	117	15	probably	probably	ADV
ftr-505	117	16	reflects	reflect	VERB
ftr-505	117	17	a	a	DET
ftr-505	117	18	recognition	recognition	NOUN
ftr-505	117	19	by	by	ADP
ftr-505	117	20	the	the	DET
ftr-505	117	21	courts	court	NOUN
ftr-505	117	22	that	that	SCONJ
ftr-505	117	23	financing	finance	VERB
ftr-505	117	24	sources	source	NOUN
ftr-505	117	25	for	for	ADP
ftr-505	117	26	risky	risky	ADJ
ftr-505	117	27	personal	personal	ADJ
ftr-505	117	28	loans	loan	NOUN
ftr-505	117	29	might	might	AUX
ftr-505	117	30	dry	dry	VERB
ftr-505	117	31	up	up	ADP
ftr-505	117	32	if	if	SCONJ
ftr-505	117	33	charges	charge	NOUN
ftr-505	117	34	for	for	ADP
ftr-505	117	35	credit	credit	NOUN
ftr-505	117	36	investigations	investigation	NOUN
ftr-505	117	37	,	,	PUNCT
ftr-505	117	38	appraisals	appraisal	NOUN
ftr-505	117	39	,	,	PUNCT
ftr-505	117	40	and	and	CCONJ
ftr-505	117	41	similar	similar	ADJ
ftr-505	117	42	activities	activity	NOUN
ftr-505	117	43	were	be	AUX
ftr-505	117	44	taken	take	VERB
ftr-505	117	45	into	into	ADP
ftr-505	117	46	account	account	NOUN
ftr-505	117	47	in	in	ADP
ftr-505	117	48	computing	compute	VERB
ftr-505	117	49	the	the	DET
ftr-505	117	50	interest	interest	NOUN
ftr-505	117	51	rate	rate	NOUN
ftr-505	117	52	.	.	PUNCT
ftr-505	117	53	"	"	PUNCT
ftr-505	117	54	bittker	bittker	PROPN
ftr-505	117	55	&	&	CCONJ
ftr-505	117	56	lokken	lokken	PROPN
ftr-505	117	57	.	.	PUNCT
ftr-505	118	1	supra	supra	PROPN
ftr-505	118	2	note	note	PROPN
ftr-505	118	3	11	11	NUM
ftr-505	118	4	,	,	PUNCT
ftr-505	118	5	at	at	ADP
ftr-505	118	6	31	31	NUM
ftr-505	118	7	-	-	SYM
ftr-505	118	8	11	11	NUM
ftr-505	118	9	.	.	PUNCT
ftr-505	119	1	florida	florida	PROPN
ftr-505	119	2	tax	tax	PROPN
ftr-505	119	3	review	review	PROPN
ftr-505	119	4	i.	i.	NOUN
ftr-505	119	5	commitment	commitment	NOUN
ftr-505	119	6	fee	fee	NOUN
ftr-505	119	7	under	under	ADP
ftr-505	119	8	the	the	DET
ftr-505	119	9	traditional	traditional	ADJ
ftr-505	119	10	approach	approach	NOUN
ftr-505	119	11	,	,	PUNCT
ftr-505	119	12	a	a	DET
ftr-505	119	13	charge	charge	NOUN
ftr-505	119	14	which	which	PRON
ftr-505	119	15	relates	relate	VERB
ftr-505	119	16	to	to	ADP
ftr-505	119	17	the	the	DET
ftr-505	119	18	mere	mere	ADJ
ftr-505	119	19	availability	availability	NOUN
ftr-505	119	20	of	of	ADP
ftr-505	119	21	a	a	DET
ftr-505	119	22	lender	lender	NOUN
ftr-505	119	23	's	's	PART
ftr-505	119	24	funds	fund	NOUN
ftr-505	119	25	to	to	ADP
ftr-505	119	26	a	a	DET
ftr-505	119	27	borrower	borrower	NOUN
ftr-505	119	28	,	,	PUNCT
ftr-505	119	29	without	without	ADP
ftr-505	119	30	regard	regard	NOUN
ftr-505	119	31	to	to	ADP
ftr-505	119	32	their	their	PRON
ftr-505	119	33	actual	actual	ADJ
ftr-505	119	34	use	use	NOUN
ftr-505	119	35	(	(	PUNCT
ftr-505	119	36	a	a	DET
ftr-505	119	37	"	"	PUNCT
ftr-505	119	38	commitment	commitment	NOUN
ftr-505	119	39	"	"	PUNCT
ftr-505	119	40	or	or	CCONJ
ftr-505	119	41	"	"	PUNCT
ftr-505	119	42	standby	standby	ADJ
ftr-505	119	43	"	"	PUNCT
ftr-505	119	44	fee	fee	NOUN
ftr-505	119	45	)	)	PUNCT
ftr-505	119	46	is	be	AUX
ftr-505	119	47	not	not	PART
ftr-505	119	48	considered	consider	VERB
ftr-505	119	49	interest	interest	NOUN
ftr-505	119	50	.	.	PUNCT
ftr-505	120	1	the	the	DET
ftr-505	120	2	service	service	NOUN
ftr-505	120	3	's	's	PART
ftr-505	120	4	approach	approach	NOUN
ftr-505	120	5	is	be	AUX
ftr-505	120	6	that	that	SCONJ
ftr-505	120	7	"	"	PUNCT
ftr-505	120	8	the	the	DET
ftr-505	120	9	commitment	commitment	NOUN
ftr-505	120	10	fee	fee	NOUN
ftr-505	120	11	is	be	AUX
ftr-505	120	12	a	a	DET
ftr-505	120	13	charge	charge	NOUN
ftr-505	120	14	for	for	ADP
ftr-505	120	15	agreeing	agree	VERB
ftr-505	120	16	to	to	PART
ftr-505	120	17	make	make	VERB
ftr-505	120	18	funds	fund	NOUN
ftr-505	120	19	available	available	ADJ
ftr-505	120	20	to	to	ADP
ftr-505	120	21	b	b	PROPN
ftr-505	121	1	[	[	X
ftr-505	121	2	the	the	DET
ftr-505	121	3	borrower	borrower	NOUN
ftr-505	121	4	]	]	PUNCT
ftr-505	121	5	rather	rather	ADV
ftr-505	121	6	than	than	ADP
ftr-505	121	7	for	for	ADP
ftr-505	121	8	the	the	DET
ftr-505	121	9	use	use	NOUN
ftr-505	121	10	or	or	CCONJ
ftr-505	121	11	forbearance	forbearance	NOUN
ftr-505	121	12	of	of	ADP
ftr-505	121	13	money	money	NOUN
ftr-505	121	14	and	and	CCONJ
ftr-505	121	15	,	,	PUNCT
ftr-505	121	16	therefore	therefore	ADV
ftr-505	121	17	,	,	PUNCT
ftr-505	121	18	is	be	AUX
ftr-505	121	19	not	not	PART
ftr-505	121	20	interest	interest	NOUN
ftr-505	121	21	.	.	PUNCT
ftr-505	122	1	"	"	PUNCT
ftr-505	122	2	'	'	PUNCT
ftr-505	122	3	7	7	NUM
ftr-505	122	4	from	from	ADP
ftr-505	122	5	this	this	DET
ftr-505	122	6	perspective	perspective	NOUN
ftr-505	122	7	,	,	PUNCT
ftr-505	122	8	a	a	DET
ftr-505	122	9	commitment	commitment	NOUN
ftr-505	122	10	fee	fee	NOUN
ftr-505	122	11	is	be	AUX
ftr-505	122	12	the	the	DET
ftr-505	122	13	price	price	NOUN
ftr-505	122	14	paid	pay	VERB
ftr-505	122	15	for	for	ADP
ftr-505	122	16	the	the	DET
ftr-505	122	17	option	option	NOUN
ftr-505	122	18	to	to	PART
ftr-505	122	19	exercise	exercise	VERB
ftr-505	122	20	the	the	DET
ftr-505	122	21	potential	potential	ADJ
ftr-505	122	22	funds	fund	NOUN
ftr-505	122	23	by	by	ADP
ftr-505	122	24	actual	actual	ADJ
ftr-505	122	25	borrowing	borrowing	NOUN
ftr-505	122	26	.	.	PUNCT
ftr-505	123	1	8	8	NUM
ftr-505	123	2	if	if	SCONJ
ftr-505	123	3	this	this	DET
ftr-505	123	4	option	option	NOUN
ftr-505	123	5	is	be	AUX
ftr-505	123	6	intended	intend	VERB
ftr-505	123	7	for	for	ADP
ftr-505	123	8	business	business	NOUN
ftr-505	123	9	or	or	CCONJ
ftr-505	123	10	profit	profit	NOUN
ftr-505	123	11	purposes	purpose	NOUN
ftr-505	123	12	and	and	CCONJ
ftr-505	123	13	expires	expire	VERB
ftr-505	123	14	unexercised	unexercised	ADJ
ftr-505	123	15	,	,	PUNCT
ftr-505	123	16	the	the	DET
ftr-505	123	17	fee	fee	NOUN
ftr-505	123	18	is	be	AUX
ftr-505	123	19	then	then	ADV
ftr-505	123	20	deductible	deductible	ADJ
ftr-505	123	21	as	as	ADP
ftr-505	123	22	a	a	DET
ftr-505	123	23	loss	loss	NOUN
ftr-505	123	24	,	,	PUNCT
ftr-505	123	25	subject	subject	ADJ
ftr-505	123	26	to	to	ADP
ftr-505	123	27	the	the	DET
ftr-505	123	28	limitation	limitation	NOUN
ftr-505	123	29	section	section	NOUN
ftr-505	123	30	165	165	NUM
ftr-505	123	31	of	of	ADP
ftr-505	123	32	the	the	DET
ftr-505	123	33	code	code	NOUN
ftr-505	123	34	.	.	PUNCT
ftr-505	124	1	if	if	SCONJ
ftr-505	124	2	the	the	DET
ftr-505	124	3	option	option	NOUN
ftr-505	124	4	is	be	AUX
ftr-505	124	5	exercised	exercise	VERB
ftr-505	124	6	and	and	CCONJ
ftr-505	124	7	a	a	DET
ftr-505	124	8	business	business	NOUN
ftr-505	124	9	loan	loan	NOUN
ftr-505	124	10	is	be	AUX
ftr-505	124	11	taken	take	VERB
ftr-505	124	12	,	,	PUNCT
ftr-505	124	13	the	the	DET
ftr-505	124	14	commitment	commitment	NOUN
ftr-505	124	15	fee	fee	NOUN
ftr-505	124	16	is	be	AUX
ftr-505	124	17	a	a	DET
ftr-505	124	18	"	"	PUNCT
ftr-505	124	19	service	service	NOUN
ftr-505	124	20	charge"-type	charge"-type	NOUN
ftr-505	124	21	cost	cost	NOUN
ftr-505	124	22	of	of	ADP
ftr-505	124	23	the	the	DET
ftr-505	124	24	loan	loan	NOUN
ftr-505	124	25	that	that	PRON
ftr-505	124	26	can	can	AUX
ftr-505	124	27	be	be	AUX
ftr-505	124	28	deducted	deduct	VERB
ftr-505	124	29	ratably	ratably	ADV
ftr-505	124	30	over	over	ADP
ftr-505	124	31	the	the	DET
ftr-505	124	32	term	term	NOUN
ftr-505	124	33	of	of	ADP
ftr-505	124	34	the	the	DET
ftr-505	124	35	loan	loan	NOUN
ftr-505	124	36	.	.	PUNCT
ftr-505	125	1	9	9	NUM
ftr-505	125	2	under	under	ADP
ftr-505	125	3	the	the	DET
ftr-505	125	4	approach	approach	NOUN
ftr-505	125	5	suggested	suggest	VERB
ftr-505	125	6	in	in	ADP
ftr-505	125	7	this	this	DET
ftr-505	125	8	article	article	NOUN
ftr-505	125	9	,	,	PUNCT
ftr-505	125	10	there	there	PRON
ftr-505	125	11	should	should	AUX
ftr-505	125	12	be	be	AUX
ftr-505	125	13	no	no	DET
ftr-505	125	14	difference	difference	NOUN
ftr-505	125	15	between	between	ADP
ftr-505	125	16	making	make	VERB
ftr-505	125	17	funds	fund	NOUN
ftr-505	125	18	available	available	ADJ
ftr-505	125	19	to	to	ADP
ftr-505	125	20	a	a	DET
ftr-505	125	21	potential	potential	ADJ
ftr-505	125	22	borrower	borrower	NOUN
ftr-505	125	23	and	and	CCONJ
ftr-505	125	24	their	their	PRON
ftr-505	125	25	actual	actual	ADJ
ftr-505	125	26	use	use	NOUN
ftr-505	125	27	.	.	PUNCT
ftr-505	126	1	assume	assume	VERB
ftr-505	126	2	that	that	SCONJ
ftr-505	126	3	a	a	DET
ftr-505	126	4	businessman	businessman	NOUN
ftr-505	126	5	who	who	PRON
ftr-505	126	6	travels	travel	VERB
ftr-505	126	7	abroad	abroad	ADV
ftr-505	126	8	for	for	ADP
ftr-505	126	9	business	business	NOUN
ftr-505	126	10	purposes	purpose	NOUN
ftr-505	126	11	rents	rent	VERB
ftr-505	126	12	a	a	DET
ftr-505	126	13	car	car	NOUN
ftr-505	126	14	(	(	PUNCT
ftr-505	126	15	whose	whose	DET
ftr-505	126	16	rental	rental	ADJ
ftr-505	126	17	deductibility	deductibility	NOUN
ftr-505	126	18	is	be	AUX
ftr-505	126	19	taken	take	VERB
ftr-505	126	20	as	as	ADP
ftr-505	126	21	a	a	DET
ftr-505	126	22	given	give	VERB
ftr-505	126	23	)	)	PUNCT
ftr-505	126	24	,	,	PUNCT
ftr-505	126	25	but	but	CCONJ
ftr-505	126	26	does	do	AUX
ftr-505	126	27	not	not	PART
ftr-505	126	28	actually	actually	ADV
ftr-505	126	29	use	use	VERB
ftr-505	126	30	it	it	PRON
ftr-505	126	31	.	.	PUNCT
ftr-505	127	1	the	the	DET
ftr-505	127	2	deductibility	deductibility	NOUN
ftr-505	127	3	of	of	ADP
ftr-505	127	4	the	the	DET
ftr-505	127	5	cost	cost	NOUN
ftr-505	127	6	should	should	AUX
ftr-505	127	7	not	not	PART
ftr-505	127	8	be	be	AUX
ftr-505	127	9	dependent	dependent	ADJ
ftr-505	127	10	upon	upon	SCONJ
ftr-505	127	11	the	the	DET
ftr-505	127	12	ex	ex	NOUN
ftr-505	127	13	-	-	ADJ
ftr-505	127	14	post	post	ADJ
ftr-505	127	15	actual	actual	ADJ
ftr-505	127	16	use	use	NOUN
ftr-505	127	17	of	of	ADP
ftr-505	127	18	the	the	DET
ftr-505	127	19	car	car	NOUN
ftr-505	127	20	.	.	PUNCT
ftr-505	128	1	furthermore	furthermore	ADV
ftr-505	128	2	,	,	PUNCT
ftr-505	128	3	assume	assume	VERB
ftr-505	128	4	that	that	SCONJ
ftr-505	128	5	a	a	DET
ftr-505	128	6	taxpayer	taxpayer	NOUN
ftr-505	128	7	is	be	AUX
ftr-505	128	8	willing	willing	ADJ
ftr-505	128	9	to	to	PART
ftr-505	128	10	pay	pay	VERB
ftr-505	128	11	a	a	DET
ftr-505	128	12	yearly	yearly	ADJ
ftr-505	128	13	premium	premium	NOUN
ftr-505	128	14	to	to	ADP
ftr-505	128	15	a	a	DET
ftr-505	128	16	rental	rental	ADJ
ftr-505	128	17	corporation	corporation	NOUN
ftr-505	128	18	for	for	ADP
ftr-505	128	19	its	its	PRON
ftr-505	128	20	mere	mere	ADJ
ftr-505	128	21	willingness	willingness	NOUN
ftr-505	128	22	to	to	PART
ftr-505	128	23	rent	rent	VERB
ftr-505	128	24	trucks	truck	NOUN
ftr-505	128	25	to	to	ADP
ftr-505	128	26	the	the	DET
ftr-505	128	27	payor	payor	NOUN
ftr-505	128	28	on	on	ADP
ftr-505	128	29	short	short	ADJ
ftr-505	128	30	notice	notice	NOUN
ftr-505	128	31	and	and	CCONJ
ftr-505	128	32	under	under	ADP
ftr-505	128	33	preferred	preferred	ADJ
ftr-505	128	34	conditions	condition	NOUN
ftr-505	128	35	.	.	PUNCT
ftr-505	129	1	assuming	assume	VERB
ftr-505	129	2	that	that	SCONJ
ftr-505	129	3	both	both	DET
ftr-505	129	4	parties	party	NOUN
ftr-505	129	5	are	be	AUX
ftr-505	129	6	profit	profit	NOUN
ftr-505	129	7	-	-	PUNCT
ftr-505	129	8	seeking	seeking	NOUN
ftr-505	129	9	and	and	CCONJ
ftr-505	129	10	acting	act	VERB
ftr-505	129	11	at	at	ADP
ftr-505	129	12	arm	arm	NOUN
ftr-505	129	13	's	's	PART
ftr-505	129	14	length	length	NOUN
ftr-505	129	15	,	,	PUNCT
ftr-505	129	16	the	the	DET
ftr-505	129	17	payor	payor	NOUN
ftr-505	129	18	would	would	AUX
ftr-505	129	19	be	be	AUX
ftr-505	129	20	willing	willing	ADJ
ftr-505	129	21	to	to	PART
ftr-505	129	22	pay	pay	VERB
ftr-505	129	23	the	the	DET
ftr-505	129	24	premium	premium	NOUN
ftr-505	129	25	since	since	SCONJ
ftr-505	129	26	she	she	PRON
ftr-505	129	27	ex	ex	NOUN
ftr-505	129	28	-	-	NOUN
ftr-505	129	29	ante	ante	NOUN
ftr-505	129	30	thinks	think	VERB
ftr-505	129	31	that	that	SCONJ
ftr-505	129	32	any	any	DET
ftr-505	129	33	alternative	alternative	NOUN
ftr-505	129	34	which	which	PRON
ftr-505	129	35	would	would	AUX
ftr-505	129	36	guarantee	guarantee	VERB
ftr-505	129	37	her	her	PRON
ftr-505	129	38	availability	availability	NOUN
ftr-505	129	39	of	of	ADP
ftr-505	129	40	trucks	truck	NOUN
ftr-505	129	41	on	on	ADP
ftr-505	129	42	short	short	ADJ
ftr-505	129	43	notice	notice	NOUN
ftr-505	129	44	(	(	PUNCT
ftr-505	129	45	e.g.	e.g.	ADV
ftr-505	129	46	,	,	PUNCT
ftr-505	129	47	purchase	purchase	NOUN
ftr-505	129	48	or	or	CCONJ
ftr-505	129	49	"	"	PUNCT
ftr-505	129	50	spot	spot	NOUN
ftr-505	129	51	"	"	PUNCT
ftr-505	129	52	rental	rental	NOUN
ftr-505	129	53	under	under	ADP
ftr-505	129	54	market	market	NOUN
ftr-505	129	55	conditions	condition	NOUN
ftr-505	129	56	)	)	PUNCT
ftr-505	129	57	would	would	AUX
ftr-505	129	58	cost	cost	VERB
ftr-505	129	59	her	she	PRON
ftr-505	129	60	more	more	ADJ
ftr-505	129	61	.	.	PUNCT
ftr-505	130	1	the	the	DET
ftr-505	130	2	premium	premium	NOUN
ftr-505	130	3	of	of	ADP
ftr-505	130	4	the	the	DET
ftr-505	130	5	"	"	PUNCT
ftr-505	130	6	commitment	commitment	NOUN
ftr-505	130	7	fee	fee	NOUN
ftr-505	130	8	"	"	PUNCT
ftr-505	130	9	in	in	ADP
ftr-505	130	10	the	the	DET
ftr-505	130	11	above	above	ADJ
ftr-505	130	12	examples	example	NOUN
ftr-505	130	13	should	should	AUX
ftr-505	130	14	be	be	AUX
ftr-505	130	15	treated	treat	VERB
ftr-505	130	16	,	,	PUNCT
ftr-505	130	17	for	for	ADP
ftr-505	130	18	tax	tax	NOUN
ftr-505	130	19	purposes	purpose	NOUN
ftr-505	130	20	,	,	PUNCT
ftr-505	130	21	as	as	ADP
ftr-505	130	22	an	an	DET
ftr-505	130	23	integral	integral	ADJ
ftr-505	130	24	part	part	NOUN
ftr-505	130	25	of	of	ADP
ftr-505	130	26	the	the	DET
ftr-505	130	27	rental	rental	ADJ
ftr-505	130	28	cost	cost	NOUN
ftr-505	130	29	of	of	ADP
ftr-505	130	30	the	the	DET
ftr-505	130	31	payor	payor	NOUN
ftr-505	130	32	.	.	PUNCT
ftr-505	131	1	should	should	AUX
ftr-505	131	2	there	there	PRON
ftr-505	131	3	be	be	AUX
ftr-505	131	4	any	any	DET
ftr-505	131	5	difference	difference	NOUN
ftr-505	131	6	between	between	ADP
ftr-505	131	7	the	the	DET
ftr-505	131	8	premium	premium	NOUN
ftr-505	131	9	in	in	ADP
ftr-505	131	10	the	the	DET
ftr-505	131	11	truck	truck	NOUN
ftr-505	131	12	rental	rental	NOUN
ftr-505	131	13	example	example	NOUN
ftr-505	131	14	and	and	CCONJ
ftr-505	131	15	a	a	DET
ftr-505	131	16	premium	premium	NOUN
ftr-505	131	17	paid	pay	VERB
ftr-505	131	18	for	for	ADP
ftr-505	131	19	a	a	DET
ftr-505	131	20	lender	lender	NOUN
ftr-505	131	21	to	to	PART
ftr-505	131	22	guarantee	guarantee	VERB
ftr-505	131	23	supply	supply	NOUN
ftr-505	131	24	of	of	ADP
ftr-505	131	25	funds	fund	NOUN
ftr-505	131	26	,	,	PUNCT
ftr-505	131	27	17	17	NUM
ftr-505	131	28	.	.	PUNCT
ftr-505	132	1	rev	rev	PROPN
ftr-505	132	2	.	.	PUNCT
ftr-505	132	3	rul	rul	NOUN
ftr-505	132	4	.	.	PUNCT
ftr-505	133	1	70	70	NUM
ftr-505	133	2	-	-	SYM
ftr-505	133	3	540	540	NUM
ftr-505	133	4	,	,	PUNCT
ftr-505	133	5	1970	1970	NUM
ftr-505	133	6	-	-	SYM
ftr-505	133	7	2	2	NUM
ftr-505	133	8	c.b	c.b	PROPN
ftr-505	133	9	.	.	PROPN
ftr-505	133	10	101	101	NUM
ftr-505	133	11	,	,	PUNCT
ftr-505	133	12	102	102	NUM
ftr-505	133	13	(	(	PUNCT
ftr-505	133	14	citing	cite	VERB
ftr-505	133	15	rev	rev	PROPN
ftr-505	133	16	.	.	PROPN
ftr-505	133	17	rul	rul	PROPN
ftr-505	133	18	.	.	PUNCT
ftr-505	134	1	56	56	NUM
ftr-505	134	2	-	-	SYM
ftr-505	134	3	136	136	NUM
ftr-505	134	4	,	,	PUNCT
ftr-505	134	5	1956	1956	NUM
ftr-505	134	6	-	-	SYM
ftr-505	134	7	1	1	NUM
ftr-505	134	8	c.b	c.b	PROPN
ftr-505	134	9	.	.	PROPN
ftr-505	134	10	92	92	NUM
ftr-505	134	11	)	)	PUNCT
ftr-505	134	12	.	.	PUNCT
ftr-505	135	1	similarly	similarly	ADV
ftr-505	135	2	,	,	PUNCT
ftr-505	135	3	in	in	ADP
ftr-505	135	4	the	the	DET
ftr-505	135	5	united	united	PROPN
ftr-505	135	6	kingdom	kingdom	NOUN
ftr-505	135	7	"	"	PUNCT
ftr-505	135	8	[	[	X
ftr-505	135	9	sluch	sluch	ADJ
ftr-505	135	10	a	a	DET
ftr-505	135	11	payment	payment	NOUN
ftr-505	135	12	compensates	compensate	NOUN
ftr-505	135	13	the	the	DET
ftr-505	135	14	lender	lender	NOUN
ftr-505	135	15	for	for	ADP
ftr-505	135	16	standing	stand	VERB
ftr-505	135	17	ready	ready	ADJ
ftr-505	135	18	to	to	PART
ftr-505	135	19	make	make	VERB
ftr-505	135	20	a	a	DET
ftr-505	135	21	loan	loan	NOUN
ftr-505	135	22	,	,	PUNCT
ftr-505	135	23	but	but	CCONJ
ftr-505	135	24	can	can	AUX
ftr-505	135	25	not	not	PART
ftr-505	135	26	be	be	AUX
ftr-505	135	27	said	say	VERB
ftr-505	135	28	to	to	PART
ftr-505	135	29	be	be	AUX
ftr-505	135	30	interest	interest	NOUN
ftr-505	135	31	since	since	SCONJ
ftr-505	135	32	it	it	PRON
ftr-505	135	33	is	be	AUX
ftr-505	135	34	a	a	DET
ftr-505	135	35	payment	payment	NOUN
ftr-505	135	36	in	in	ADP
ftr-505	135	37	respect	respect	NOUN
ftr-505	135	38	of	of	ADP
ftr-505	135	39	a	a	DET
ftr-505	135	40	sum	sum	NOUN
ftr-505	135	41	not	not	PART
ftr-505	135	42	lent	lend	VERB
ftr-505	135	43	rather	rather	ADV
ftr-505	135	44	than	than	ADP
ftr-505	135	45	in	in	ADP
ftr-505	135	46	respect	respect	NOUN
ftr-505	135	47	of	of	ADP
ftr-505	135	48	a	a	DET
ftr-505	135	49	sum	sum	NOUN
ftr-505	135	50	lent	lent	NOUN
ftr-505	135	51	.	.	PUNCT
ftr-505	135	52	"	"	PUNCT
ftr-505	135	53	e.c.d	e.c.d	PROPN
ftr-505	135	54	.	.	PUNCT
ftr-505	135	55	norfolk	norfolk	PROPN
ftr-505	135	56	,	,	PUNCT
ftr-505	135	57	taxation	taxation	NOUN
ftr-505	135	58	treatment	treatment	NOUN
ftr-505	135	59	of	of	ADP
ftr-505	135	60	interest	interest	NOUN
ftr-505	135	61	9	9	NUM
ftr-505	135	62	(	(	PUNCT
ftr-505	135	63	2d	2d	NUM
ftr-505	135	64	ed	ed	NOUN
ftr-505	135	65	.	.	PROPN
ftr-505	135	66	1992	1992	NUM
ftr-505	135	67	)	)	PUNCT
ftr-505	135	68	.	.	PUNCT
ftr-505	136	1	18	18	NUM
ftr-505	136	2	.	.	PUNCT
ftr-505	136	3	rev	rev	PROPN
ftr-505	136	4	.	.	PUNCT
ftr-505	136	5	rul	rul	PROPN
ftr-505	136	6	.	.	PUNCT
ftr-505	137	1	81	81	NUM
ftr-505	137	2	-	-	SYM
ftr-505	137	3	160	160	NUM
ftr-505	137	4	,	,	PUNCT
ftr-505	137	5	1981	1981	NUM
ftr-505	137	6	-	-	SYM
ftr-505	137	7	1	1	NUM
ftr-505	137	8	c.b	c.b	PROPN
ftr-505	137	9	.	.	PROPN
ftr-505	137	10	312	312	NUM
ftr-505	137	11	,	,	PUNCT
ftr-505	137	12	313	313	NUM
ftr-505	137	13	.	.	NOUN
ftr-505	137	14	19	19	NUM
ftr-505	137	15	.	.	X
ftr-505	137	16	see	see	VERB
ftr-505	137	17	,	,	PUNCT
ftr-505	137	18	e.g.	e.g.	ADV
ftr-505	137	19	,	,	PUNCT
ftr-505	137	20	francis	francis	PROPN
ftr-505	137	21	v.	v.	PROPN
ftr-505	137	22	commissioner	commissioner	PROPN
ftr-505	137	23	,	,	PUNCT
ftr-505	137	24	t.c	t.c	PROPN
ftr-505	137	25	.	.	PROPN
ftr-505	137	26	memo	memo	NOUN
ftr-505	137	27	1977	1977	NUM
ftr-505	137	28	-	-	SYM
ftr-505	137	29	170	170	NUM
ftr-505	137	30	(	(	PUNCT
ftr-505	137	31	cch	cch	NOUN
ftr-505	137	32	)	)	PUNCT
ftr-505	137	33	1977	1977	NUM
ftr-505	137	34	.	.	PUNCT
ftr-505	138	1	see	see	VERB
ftr-505	138	2	generally	generally	ADV
ftr-505	138	3	lyndell	lyndell	PROPN
ftr-505	138	4	e.	e.	PROPN
ftr-505	138	5	lay	lay	PROPN
ftr-505	138	6	,	,	PUNCT
ftr-505	138	7	note	note	VERB
ftr-505	138	8	,	,	PUNCT
ftr-505	138	9	the	the	DET
ftr-505	138	10	deductibility	deductibility	NOUN
ftr-505	138	11	of	of	ADP
ftr-505	138	12	commitment	commitment	NOUN
ftr-505	138	13	fees	fee	NOUN
ftr-505	138	14	,	,	PUNCT
ftr-505	138	15	financing	financing	NOUN
ftr-505	138	16	fees	fee	NOUN
ftr-505	138	17	,	,	PUNCT
ftr-505	138	18	and	and	CCONJ
ftr-505	138	19	"	"	PUNCT
ftr-505	138	20	points	point	NOUN
ftr-505	138	21	,	,	PUNCT
ftr-505	138	22	"	"	PUNCT
ftr-505	138	23	31	31	NUM
ftr-505	138	24	tax	tax	NOUN
ftr-505	138	25	law	law	NOUN
ftr-505	138	26	.	.	PUNCT
ftr-505	139	1	888	888	NUM
ftr-505	139	2	(	(	PUNCT
ftr-505	139	3	1978	1978	NUM
ftr-505	139	4	)	)	PUNCT
ftr-505	139	5	.	.	PUNCT
ftr-505	140	1	[	[	X
ftr-505	140	2	vol	vol	NOUN
ftr-505	140	3	1:12	1:12	NUM
ftr-505	140	4	1994	1994	NUM
ftr-505	140	5	]	]	PUNCT
ftr-505	140	6	the	the	DET
ftr-505	140	7	taxation	taxation	NOUN
ftr-505	140	8	of	of	ADP
ftr-505	140	9	interest	interest	NOUN
ftr-505	140	10	swaps	swap	NOUN
ftr-505	140	11	and	and	CCONJ
ftr-505	140	12	the	the	DET
ftr-505	140	13	financial	financial	ADJ
ftr-505	140	14	service	service	NOUN
ftr-505	140	15	charge	charge	NOUN
ftr-505	140	16	735	735	NUM
ftr-505	140	17	on	on	ADP
ftr-505	140	18	short	short	ADJ
ftr-505	140	19	notice	notice	NOUN
ftr-505	140	20	,	,	PUNCT
ftr-505	140	21	and	and	CCONJ
ftr-505	140	22	under	under	ADP
ftr-505	140	23	agreed	agree	VERB
ftr-505	140	24	conditions	condition	NOUN
ftr-505	140	25	?	?	PUNCT
ftr-505	141	1	0this	0this	NUM
ftr-505	141	2	article	article	NOUN
ftr-505	141	3	argues	argue	VERB
ftr-505	141	4	that	that	SCONJ
ftr-505	141	5	,	,	PUNCT
ftr-505	141	6	both	both	PRON
ftr-505	141	7	practically	practically	ADV
ftr-505	141	8	and	and	CCONJ
ftr-505	141	9	theoretically	theoretically	ADV
ftr-505	141	10	,	,	PUNCT
ftr-505	141	11	there	there	PRON
ftr-505	141	12	should	should	AUX
ftr-505	141	13	not	not	PART
ftr-505	141	14	be	be	AUX
ftr-505	141	15	any	any	DET
ftr-505	141	16	difference	difference	NOUN
ftr-505	141	17	.	.	PUNCT
ftr-505	142	1	economically	economically	ADV
ftr-505	142	2	,	,	PUNCT
ftr-505	142	3	interest	interest	NOUN
ftr-505	142	4	consists	consist	VERB
ftr-505	142	5	,	,	PUNCT
ftr-505	142	6	in	in	ADP
ftr-505	142	7	part	part	NOUN
ftr-505	142	8	,	,	PUNCT
ftr-505	142	9	of	of	ADP
ftr-505	142	10	compensation	compensation	NOUN
ftr-505	142	11	given	give	VERB
ftr-505	142	12	to	to	ADP
ftr-505	142	13	a	a	DET
ftr-505	142	14	saver	saver	ADJ
ftr-505	142	15	-	-	NOUN
ftr-505	142	16	lender	lender	NOUN
ftr-505	142	17	for	for	ADP
ftr-505	142	18	postponing	postpone	VERB
ftr-505	142	19	her	her	PRON
ftr-505	142	20	current	current	ADJ
ftr-505	142	21	consumption	consumption	NOUN
ftr-505	142	22	in	in	ADP
ftr-505	142	23	favor	favor	NOUN
ftr-505	142	24	of	of	ADP
ftr-505	142	25	an	an	DET
ftr-505	142	26	ability	ability	NOUN
ftr-505	142	27	to	to	PART
ftr-505	142	28	consume	consume	VERB
ftr-505	142	29	more	more	ADV
ftr-505	142	30	in	in	ADP
ftr-505	142	31	the	the	DET
ftr-505	142	32	future	future	NOUN
ftr-505	142	33	(	(	PUNCT
ftr-505	142	34	"	"	PUNCT
ftr-505	142	35	time	time	NOUN
ftr-505	142	36	preference"),2	preference"),2	PROPN
ftr-505	142	37	'	'	PUNCT
ftr-505	142	38	and	and	CCONJ
ftr-505	142	39	compensation	compensation	NOUN
ftr-505	142	40	due	due	ADP
ftr-505	142	41	to	to	ADP
ftr-505	142	42	her	her	PRON
ftr-505	142	43	typical	typical	ADJ
ftr-505	142	44	preference	preference	NOUN
ftr-505	142	45	for	for	ADP
ftr-505	142	46	liquidity	liquidity	NOUN
ftr-505	142	47	.	.	PUNCT
ftr-505	143	1	the	the	DET
ftr-505	143	2	same	same	ADJ
ftr-505	143	3	rationale	rationale	NOUN
ftr-505	143	4	of	of	ADP
ftr-505	143	5	time	time	NOUN
ftr-505	143	6	and	and	CCONJ
ftr-505	143	7	liquidity	liquidity	NOUN
ftr-505	143	8	preferences	preference	NOUN
ftr-505	143	9	which	which	PRON
ftr-505	143	10	explains	explain	VERB
ftr-505	143	11	why	why	SCONJ
ftr-505	143	12	a	a	DET
ftr-505	143	13	premium	premium	NOUN
ftr-505	143	14	is	be	AUX
ftr-505	143	15	charged	charge	VERB
ftr-505	143	16	in	in	ADP
ftr-505	143	17	actual	actual	ADJ
ftr-505	143	18	lending	lending	NOUN
ftr-505	143	19	explains	explain	VERB
ftr-505	143	20	why	why	SCONJ
ftr-505	143	21	such	such	DET
ftr-505	143	22	a	a	DET
ftr-505	143	23	premium	premium	NOUN
ftr-505	143	24	is	be	AUX
ftr-505	143	25	required	require	VERB
ftr-505	143	26	by	by	ADP
ftr-505	143	27	lenders	lender	NOUN
ftr-505	143	28	for	for	ADP
ftr-505	143	29	making	make	VERB
ftr-505	143	30	funds	fund	NOUN
ftr-505	143	31	available	available	ADJ
ftr-505	143	32	to	to	ADP
ftr-505	143	33	potential	potential	ADJ
ftr-505	143	34	borrowers	borrower	NOUN
ftr-505	143	35	.	.	PUNCT
ftr-505	144	1	thus	thus	ADV
ftr-505	144	2	,	,	PUNCT
ftr-505	144	3	the	the	DET
ftr-505	144	4	potential	potential	ADJ
ftr-505	144	5	lender	lender	NOUN
ftr-505	144	6	charges	charge	VERB
ftr-505	144	7	a	a	DET
ftr-505	144	8	"	"	PUNCT
ftr-505	144	9	commitment	commitment	NOUN
ftr-505	144	10	fee	fee	NOUN
ftr-505	144	11	"	"	PUNCT
ftr-505	144	12	premium	premium	NOUN
ftr-505	144	13	because	because	SCONJ
ftr-505	144	14	of	of	ADP
ftr-505	144	15	her	her	PRON
ftr-505	144	16	liquidity	liquidity	NOUN
ftr-505	144	17	preference	preference	NOUN
ftr-505	144	18	(	(	PUNCT
ftr-505	144	19	and	and	CCONJ
ftr-505	144	20	the	the	DET
ftr-505	144	21	liquidity	liquidity	NOUN
ftr-505	144	22	risk	risk	NOUN
ftr-505	144	23	involved	involve	VERB
ftr-505	144	24	in	in	ADP
ftr-505	144	25	lending	lending	NOUN
ftr-505	144	26	)	)	PUNCT
ftr-505	144	27	,	,	PUNCT
ftr-505	144	28	and	and	CCONJ
ftr-505	144	29	for	for	ADP
ftr-505	144	30	the	the	DET
ftr-505	144	31	same	same	ADJ
ftr-505	144	32	reason	reason	NOUN
ftr-505	144	33	,	,	PUNCT
ftr-505	144	34	the	the	DET
ftr-505	144	35	potential	potential	ADJ
ftr-505	144	36	borrower	borrower	NOUN
ftr-505	144	37	is	be	AUX
ftr-505	144	38	20	20	NUM
ftr-505	144	39	.	.	PUNCT
ftr-505	145	1	the	the	DET
ftr-505	145	2	definition	definition	NOUN
ftr-505	145	3	of	of	ADP
ftr-505	145	4	interest	interest	NOUN
ftr-505	145	5	,	,	PUNCT
ftr-505	145	6	see	see	VERB
ftr-505	145	7	supra	supra	PROPN
ftr-505	145	8	note	note	VERB
ftr-505	145	9	i	i	PRON
ftr-505	145	10	and	and	CCONJ
ftr-505	145	11	accompanying	accompany	VERB
ftr-505	145	12	text	text	NOUN
ftr-505	145	13	,	,	PUNCT
ftr-505	145	14	does	do	AUX
ftr-505	145	15	not	not	PART
ftr-505	145	16	include	include	VERB
ftr-505	145	17	compensation	compensation	NOUN
ftr-505	145	18	paid	pay	VERB
ftr-505	145	19	for	for	ADP
ftr-505	145	20	the	the	DET
ftr-505	145	21	use	use	NOUN
ftr-505	145	22	of	of	ADP
ftr-505	145	23	borrowed	borrow	VERB
ftr-505	145	24	property	property	NOUN
ftr-505	145	25	.	.	PUNCT
ftr-505	146	1	such	such	ADJ
ftr-505	146	2	compensation	compensation	NOUN
ftr-505	146	3	is	be	AUX
ftr-505	146	4	usually	usually	ADV
ftr-505	146	5	called	call	VERB
ftr-505	146	6	"	"	PUNCT
ftr-505	146	7	rent	rent	NOUN
ftr-505	146	8	"	"	PUNCT
ftr-505	146	9	in	in	ADP
ftr-505	146	10	the	the	DET
ftr-505	146	11	case	case	NOUN
ftr-505	146	12	of	of	ADP
ftr-505	146	13	tangible	tangible	ADJ
ftr-505	146	14	property	property	NOUN
ftr-505	146	15	(	(	PUNCT
ftr-505	146	16	e.g.	e.g.	ADV
ftr-505	146	17	,	,	PUNCT
ftr-505	146	18	land	land	NOUN
ftr-505	146	19	)	)	PUNCT
ftr-505	146	20	or	or	CCONJ
ftr-505	146	21	"	"	PUNCT
ftr-505	146	22	royalties	royalty	NOUN
ftr-505	146	23	"	"	PUNCT
ftr-505	146	24	in	in	ADP
ftr-505	146	25	the	the	DET
ftr-505	146	26	case	case	NOUN
ftr-505	146	27	of	of	ADP
ftr-505	146	28	intangible	intangible	ADJ
ftr-505	146	29	(	(	PUNCT
ftr-505	146	30	e.g.	e.g.	ADV
ftr-505	146	31	,	,	PUNCT
ftr-505	146	32	a	a	DET
ftr-505	146	33	patent	patent	NOUN
ftr-505	146	34	)	)	PUNCT
ftr-505	146	35	.	.	PUNCT
ftr-505	147	1	21	21	NUM
ftr-505	147	2	.	.	PUNCT
ftr-505	148	1	many	many	ADJ
ftr-505	148	2	saver	saver	ADJ
ftr-505	148	3	-	-	PUNCT
ftr-505	148	4	lenders	lender	NOUN
ftr-505	148	5	have	have	VERB
ftr-505	148	6	a	a	DET
ftr-505	148	7	preference	preference	NOUN
ftr-505	148	8	for	for	ADP
ftr-505	148	9	current	current	ADJ
ftr-505	148	10	consumption	consumption	NOUN
ftr-505	148	11	and	and	CCONJ
ftr-505	148	12	their	their	PRON
ftr-505	148	13	willingness	willingness	NOUN
ftr-505	148	14	to	to	PART
ftr-505	148	15	defer	defer	VERB
ftr-505	148	16	current	current	ADJ
ftr-505	148	17	consumption	consumption	NOUN
ftr-505	148	18	depends	depend	VERB
ftr-505	148	19	upon	upon	SCONJ
ftr-505	148	20	the	the	DET
ftr-505	148	21	rate	rate	NOUN
ftr-505	148	22	of	of	ADP
ftr-505	148	23	compensation	compensation	NOUN
ftr-505	148	24	(	(	PUNCT
ftr-505	148	25	"	"	PUNCT
ftr-505	148	26	interest	interest	NOUN
ftr-505	148	27	'	'	PUNCT
ftr-505	148	28	they	they	PRON
ftr-505	148	29	receive	receive	VERB
ftr-505	148	30	.	.	PUNCT
ftr-505	149	1	fisher	fisher	PROPN
ftr-505	149	2	prefers	prefer	VERB
ftr-505	149	3	to	to	PART
ftr-505	149	4	call	call	VERB
ftr-505	149	5	this	this	DET
ftr-505	149	6	typical	typical	ADJ
ftr-505	149	7	"	"	PUNCT
ftr-505	149	8	one	one	NUM
ftr-505	149	9	way	way	NOUN
ftr-505	149	10	"	"	PUNCT
ftr-505	149	11	preference	preference	NOUN
ftr-505	149	12	"	"	PUNCT
ftr-505	149	13	impatience	impatience	NOUN
ftr-505	149	14	,	,	PUNCT
ftr-505	149	15	"	"	PUNCT
ftr-505	149	16	rather	rather	ADV
ftr-505	149	17	than	than	ADP
ftr-505	149	18	using	use	VERB
ftr-505	149	19	the	the	DET
ftr-505	149	20	more	more	ADV
ftr-505	149	21	traditional	traditional	ADJ
ftr-505	149	22	term	term	NOUN
ftr-505	149	23	"	"	PUNCT
ftr-505	149	24	time	time	NOUN
ftr-505	149	25	preference	preference	NOUN
ftr-505	149	26	.	.	PUNCT
ftr-505	149	27	"	"	PUNCT
ftr-505	150	1	fisher	fisher	PROPN
ftr-505	150	2	,	,	PUNCT
ftr-505	150	3	supra	supra	PROPN
ftr-505	150	4	note	note	NOUN
ftr-505	150	5	6	6	NUM
ftr-505	150	6	at	at	ADP
ftr-505	150	7	66	66	NUM
ftr-505	150	8	.	.	PUNCT
ftr-505	151	1	the	the	DET
ftr-505	151	2	term	term	NOUN
ftr-505	151	3	"	"	PUNCT
ftr-505	151	4	pure	pure	ADJ
ftr-505	151	5	interest	interest	NOUN
ftr-505	151	6	"	"	PUNCT
ftr-505	151	7	(	(	PUNCT
ftr-505	151	8	"	"	PUNCT
ftr-505	151	9	pure	pure	ADJ
ftr-505	151	10	rate	rate	NOUN
ftr-505	151	11	"	"	PUNCT
ftr-505	151	12	or	or	CCONJ
ftr-505	151	13	"	"	PUNCT
ftr-505	151	14	net	net	ADJ
ftr-505	151	15	rate	rate	NOUN
ftr-505	151	16	"	"	PUNCT
ftr-505	151	17	)	)	PUNCT
ftr-505	151	18	often	often	ADV
ftr-505	151	19	refers	refer	VERB
ftr-505	151	20	in	in	ADP
ftr-505	151	21	economic	economic	ADJ
ftr-505	151	22	literature	literature	NOUN
ftr-505	151	23	to	to	ADP
ftr-505	151	24	this	this	DET
ftr-505	151	25	component	component	NOUN
ftr-505	151	26	of	of	ADP
ftr-505	151	27	interest	interest	NOUN
ftr-505	151	28	.	.	PUNCT
ftr-505	152	1	it	it	PRON
ftr-505	152	2	excludes	exclude	VERB
ftr-505	152	3	the	the	DET
ftr-505	152	4	other	other	ADJ
ftr-505	152	5	components	component	NOUN
ftr-505	152	6	which	which	PRON
ftr-505	152	7	also	also	ADV
ftr-505	152	8	determine	determine	VERB
ftr-505	152	9	the	the	DET
ftr-505	152	10	credit	credit	NOUN
ftr-505	152	11	price	price	NOUN
ftr-505	152	12	:	:	PUNCT
ftr-505	152	13	the	the	DET
ftr-505	152	14	administrative	administrative	ADJ
ftr-505	152	15	cost	cost	NOUN
ftr-505	152	16	,	,	PUNCT
ftr-505	152	17	the	the	DET
ftr-505	152	18	risk	risk	NOUN
ftr-505	152	19	of	of	ADP
ftr-505	152	20	default	default	NOUN
ftr-505	152	21	,	,	PUNCT
ftr-505	152	22	and	and	CCONJ
ftr-505	152	23	inflation	inflation	NOUN
ftr-505	152	24	and	and	CCONJ
ftr-505	152	25	liquidity	liquidity	NOUN
ftr-505	152	26	risks	risk	NOUN
ftr-505	152	27	.	.	PUNCT
ftr-505	153	1	alternatively	alternatively	ADV
ftr-505	153	2	,	,	PUNCT
ftr-505	153	3	alfred	alfred	PROPN
ftr-505	153	4	marshall	marshall	PROPN
ftr-505	153	5	used	use	VERB
ftr-505	153	6	the	the	DET
ftr-505	153	7	terms	term	NOUN
ftr-505	153	8	"	"	PUNCT
ftr-505	153	9	net	net	ADJ
ftr-505	153	10	interest	interest	NOUN
ftr-505	153	11	"	"	PUNCT
ftr-505	153	12	to	to	PART
ftr-505	153	13	refer	refer	VERB
ftr-505	153	14	to	to	ADP
ftr-505	153	15	"	"	PUNCT
ftr-505	153	16	pure	pure	ADJ
ftr-505	153	17	interest	interest	NOUN
ftr-505	153	18	"	"	PUNCT
ftr-505	153	19	and	and	CCONJ
ftr-505	153	20	"	"	PUNCT
ftr-505	153	21	gross	gross	ADJ
ftr-505	153	22	interest	interest	NOUN
ftr-505	153	23	"	"	PUNCT
ftr-505	153	24	to	to	PART
ftr-505	153	25	refer	refer	VERB
ftr-505	153	26	to	to	ADP
ftr-505	153	27	the	the	DET
ftr-505	153	28	credit	credit	NOUN
ftr-505	153	29	price	price	NOUN
ftr-505	153	30	determined	determine	VERB
ftr-505	153	31	by	by	ADP
ftr-505	153	32	all	all	DET
ftr-505	153	33	components	component	NOUN
ftr-505	153	34	of	of	ADP
ftr-505	153	35	the	the	DET
ftr-505	153	36	cost	cost	NOUN
ftr-505	153	37	of	of	ADP
ftr-505	153	38	credit	credit	NOUN
ftr-505	153	39	.	.	PUNCT
ftr-505	154	1	alfred	alfred	PROPN
ftr-505	154	2	marshall	marshall	PROPN
ftr-505	154	3	.	.	PUNCT
ftr-505	155	1	principles	principle	NOUN
ftr-505	155	2	of	of	ADP
ftr-505	155	3	economics	economic	NOUN
ftr-505	155	4	§	§	PROPN
ftr-505	155	5	§	§	PROPN
ftr-505	155	6	4	4	NUM
ftr-505	155	7	-	-	SYM
ftr-505	155	8	5	5	NUM
ftr-505	155	9	,	,	PUNCT
ftr-505	155	10	at	at	ADP
ftr-505	155	11	588	588	NUM
ftr-505	155	12	-	-	SYM
ftr-505	155	13	91	91	NUM
ftr-505	155	14	(	(	PUNCT
ftr-505	155	15	8th	8th	ADJ
ftr-505	155	16	ed	ed	NOUN
ftr-505	155	17	.	.	PROPN
ftr-505	155	18	1949	1949	NUM
ftr-505	155	19	)	)	PUNCT
ftr-505	155	20	.	.	PUNCT
ftr-505	156	1	22	22	NUM
ftr-505	156	2	.	.	PUNCT
ftr-505	157	1	see	see	VERB
ftr-505	157	2	,	,	PUNCT
ftr-505	157	3	e.g.	e.g.	ADV
ftr-505	157	4	,	,	PUNCT
ftr-505	157	5	john	john	PROPN
ftr-505	157	6	maynard	maynard	PROPN
ftr-505	157	7	keynes	keynes	PROPN
ftr-505	157	8	,	,	PUNCT
ftr-505	157	9	the	the	DET
ftr-505	157	10	general	general	ADJ
ftr-505	157	11	theory	theory	NOUN
ftr-505	157	12	of	of	ADP
ftr-505	157	13	employment	employment	NOUN
ftr-505	157	14	interest	interest	NOUN
ftr-505	157	15	and	and	CCONJ
ftr-505	157	16	money	money	NOUN
ftr-505	157	17	ch	ch	NOUN
ftr-505	157	18	.	.	PROPN
ftr-505	157	19	15	15	NUM
ftr-505	157	20	(	(	PUNCT
ftr-505	157	21	1960	1960	NUM
ftr-505	157	22	)	)	PUNCT
ftr-505	157	23	.	.	PUNCT
ftr-505	158	1	keynes	keynes	PROPN
ftr-505	158	2	categorizes	categorize	VERB
ftr-505	158	3	liquidity	liquidity	NOUN
ftr-505	158	4	preferences	preference	NOUN
ftr-505	158	5	as	as	SCONJ
ftr-505	158	6	follows	follow	VERB
ftr-505	158	7	:	:	PUNCT
ftr-505	158	8	(	(	PUNCT
ftr-505	158	9	i	i	NOUN
ftr-505	158	10	)	)	PUNCT
ftr-505	158	11	the	the	DET
ftr-505	158	12	transactions	transaction	NOUN
ftr-505	158	13	-	-	PUNCT
ftr-505	158	14	motive	motive	ADJ
ftr-505	158	15	,	,	PUNCT
ftr-505	158	16	i.e.	i.e.	X
ftr-505	158	17	,	,	PUNCT
ftr-505	158	18	the	the	DET
ftr-505	158	19	need	need	NOUN
ftr-505	158	20	of	of	ADP
ftr-505	158	21	cash	cash	NOUN
ftr-505	158	22	for	for	ADP
ftr-505	158	23	the	the	DET
ftr-505	158	24	current	current	ADJ
ftr-505	158	25	transaction	transaction	NOUN
ftr-505	158	26	of	of	ADP
ftr-505	158	27	personal	personal	ADJ
ftr-505	158	28	and	and	CCONJ
ftr-505	158	29	business	business	NOUN
ftr-505	158	30	exchanges	exchange	NOUN
ftr-505	158	31	;	;	PUNCT
ftr-505	158	32	(	(	PUNCT
ftr-505	158	33	ii	ii	NOUN
ftr-505	158	34	)	)	PUNCT
ftr-505	158	35	the	the	DET
ftr-505	158	36	precautionary	precautionary	ADJ
ftr-505	158	37	-	-	PUNCT
ftr-505	158	38	motive	motive	ADJ
ftr-505	158	39	,	,	PUNCT
ftr-505	158	40	i.e.	i.e.	X
ftr-505	158	41	,	,	PUNCT
ftr-505	158	42	the	the	DET
ftr-505	158	43	desire	desire	NOUN
ftr-505	158	44	for	for	ADP
ftr-505	158	45	security	security	NOUN
ftr-505	158	46	as	as	ADP
ftr-505	158	47	to	to	ADP
ftr-505	158	48	the	the	DET
ftr-505	158	49	future	future	ADJ
ftr-505	158	50	cash	cash	NOUN
ftr-505	158	51	equivalent	equivalent	NOUN
ftr-505	158	52	of	of	ADP
ftr-505	158	53	a	a	DET
ftr-505	158	54	certain	certain	ADJ
ftr-505	158	55	proportion	proportion	NOUN
ftr-505	158	56	of	of	ADP
ftr-505	158	57	total	total	ADJ
ftr-505	158	58	resources	resource	NOUN
ftr-505	158	59	;	;	PUNCT
ftr-505	158	60	and	and	CCONJ
ftr-505	158	61	(	(	PUNCT
ftr-505	158	62	iii	iii	X
ftr-505	158	63	)	)	PUNCT
ftr-505	158	64	the	the	DET
ftr-505	158	65	speculative	speculative	ADJ
ftr-505	158	66	-	-	ADJ
ftr-505	158	67	motive	motive	ADJ
ftr-505	158	68	,	,	PUNCT
ftr-505	158	69	i.e.	i.e.	X
ftr-505	158	70	,	,	PUNCT
ftr-505	158	71	the	the	DET
ftr-505	158	72	object	object	NOUN
ftr-505	158	73	of	of	ADP
ftr-505	158	74	securing	secure	VERB
ftr-505	158	75	profit	profit	NOUN
ftr-505	158	76	from	from	ADP
ftr-505	158	77	knowing	know	VERB
ftr-505	158	78	better	well	ADV
ftr-505	158	79	than	than	ADP
ftr-505	158	80	the	the	DET
ftr-505	158	81	market	market	NOUN
ftr-505	158	82	what	what	PRON
ftr-505	158	83	the	the	DET
ftr-505	158	84	future	future	NOUN
ftr-505	158	85	will	will	AUX
ftr-505	158	86	bring	bring	VERB
ftr-505	158	87	forth	forth	ADV
ftr-505	158	88	.	.	PUNCT
ftr-505	159	1	i	i	PRON
ftr-505	159	2	d.	d.	PROPN
ftr-505	159	3	at	at	ADP
ftr-505	159	4	170	170	NUM
ftr-505	159	5	.	.	PUNCT
ftr-505	160	1	the	the	DET
ftr-505	160	2	liquidity	liquidity	NOUN
ftr-505	160	3	preference	preference	NOUN
ftr-505	160	4	theory	theory	NOUN
ftr-505	160	5	explains	explain	VERB
ftr-505	160	6	why	why	SCONJ
ftr-505	160	7	investors	investor	NOUN
ftr-505	160	8	require	require	VERB
ftr-505	160	9	compensation	compensation	NOUN
ftr-505	160	10	for	for	ADP
ftr-505	160	11	the	the	DET
ftr-505	160	12	underlying	underlie	VERB
ftr-505	160	13	liquidity	liquidity	NOUN
ftr-505	160	14	risk	risk	NOUN
ftr-505	160	15	.	.	PUNCT
ftr-505	161	1	an	an	DET
ftr-505	161	2	investor	investor	NOUN
ftr-505	161	3	is	be	AUX
ftr-505	161	4	not	not	PART
ftr-505	161	5	exposed	expose	VERB
ftr-505	161	6	to	to	ADP
ftr-505	161	7	the	the	DET
ftr-505	161	8	risk	risk	NOUN
ftr-505	161	9	of	of	ADP
ftr-505	161	10	interest	interest	NOUN
ftr-505	161	11	rate	rate	NOUN
ftr-505	161	12	fluctuation	fluctuation	NOUN
ftr-505	161	13	if	if	SCONJ
ftr-505	161	14	she	she	PRON
ftr-505	161	15	buys	buy	VERB
ftr-505	161	16	a	a	DET
ftr-505	161	17	bond	bond	NOUN
ftr-505	161	18	that	that	PRON
ftr-505	161	19	matures	mature	VERB
ftr-505	161	20	exactly	exactly	ADV
ftr-505	161	21	when	when	SCONJ
ftr-505	161	22	she	she	PRON
ftr-505	161	23	needs	need	VERB
ftr-505	161	24	the	the	DET
ftr-505	161	25	money	money	NOUN
ftr-505	161	26	.	.	PUNCT
ftr-505	162	1	in	in	ADP
ftr-505	162	2	any	any	DET
ftr-505	162	3	other	other	ADJ
ftr-505	162	4	case	case	NOUN
ftr-505	162	5	,	,	PUNCT
ftr-505	162	6	she	she	PRON
ftr-505	162	7	is	be	AUX
ftr-505	162	8	subject	subject	ADJ
ftr-505	162	9	to	to	ADP
ftr-505	162	10	this	this	DET
ftr-505	162	11	risk	risk	NOUN
ftr-505	162	12	and	and	CCONJ
ftr-505	162	13	consequently	consequently	ADV
ftr-505	162	14	charges	charge	VERB
ftr-505	162	15	a	a	DET
ftr-505	162	16	liquidity	liquidity	NOUN
ftr-505	162	17	premium	premium	NOUN
ftr-505	162	18	.	.	PUNCT
ftr-505	163	1	this	this	DET
ftr-505	163	2	theory	theory	NOUN
ftr-505	163	3	explains	explain	VERB
ftr-505	163	4	the	the	DET
ftr-505	163	5	traditional	traditional	ADJ
ftr-505	163	6	phenomenon	phenomenon	NOUN
ftr-505	163	7	in	in	ADP
ftr-505	163	8	financial	financial	ADJ
ftr-505	163	9	markets	market	NOUN
ftr-505	163	10	according	accord	VERB
ftr-505	163	11	to	to	ADP
ftr-505	163	12	which	which	DET
ftr-505	163	13	long	long	ADJ
ftr-505	163	14	term	term	NOUN
ftr-505	163	15	bonds	bond	NOUN
ftr-505	163	16	pay	pay	VERB
ftr-505	163	17	higher	high	ADJ
ftr-505	163	18	interest	interest	NOUN
ftr-505	163	19	than	than	ADP
ftr-505	163	20	short	short	ADJ
ftr-505	163	21	term	term	NOUN
ftr-505	163	22	bonds	bond	NOUN
ftr-505	163	23	.	.	PUNCT
ftr-505	164	1	most	most	ADJ
ftr-505	164	2	investors	investor	NOUN
ftr-505	164	3	have	have	VERB
ftr-505	164	4	relatively	relatively	ADV
ftr-505	164	5	short	short	ADJ
ftr-505	164	6	horizons	horizon	NOUN
ftr-505	164	7	and	and	CCONJ
ftr-505	164	8	have	have	VERB
ftr-505	164	9	to	to	PART
ftr-505	164	10	be	be	AUX
ftr-505	164	11	offered	offer	VERB
ftr-505	164	12	an	an	DET
ftr-505	164	13	inducement	inducement	NOUN
ftr-505	164	14	to	to	PART
ftr-505	164	15	hold	hold	VERB
ftr-505	164	16	long	long	ADJ
ftr-505	164	17	bonds	bond	NOUN
ftr-505	164	18	.	.	PUNCT
ftr-505	165	1	furthermore	furthermore	ADV
ftr-505	165	2	,	,	PUNCT
ftr-505	165	3	due	due	ADP
ftr-505	165	4	to	to	ADP
ftr-505	165	5	the	the	DET
ftr-505	165	6	risk	risk	NOUN
ftr-505	165	7	of	of	ADP
ftr-505	165	8	fluctuation	fluctuation	NOUN
ftr-505	165	9	of	of	ADP
ftr-505	165	10	interest	interest	NOUN
ftr-505	165	11	rates	rate	NOUN
ftr-505	165	12	,	,	PUNCT
ftr-505	165	13	the	the	DET
ftr-505	165	14	safest	safe	ADJ
ftr-505	165	15	strategy	strategy	NOUN
ftr-505	165	16	for	for	ADP
ftr-505	165	17	an	an	DET
ftr-505	165	18	investor	investor	NOUN
ftr-505	165	19	is	be	AUX
ftr-505	165	20	to	to	PART
ftr-505	165	21	continue	continue	VERB
ftr-505	165	22	investing	invest	VERB
ftr-505	165	23	in	in	ADP
ftr-505	165	24	short	short	ADJ
ftr-505	165	25	term	term	NOUN
ftr-505	165	26	bonds	bond	NOUN
ftr-505	165	27	;	;	PUNCT
ftr-505	165	28	thus	thus	ADV
ftr-505	165	29	,	,	PUNCT
ftr-505	165	30	investors	investor	NOUN
ftr-505	165	31	have	have	VERB
ftr-505	165	32	to	to	PART
ftr-505	165	33	be	be	AUX
ftr-505	165	34	offered	offer	VERB
ftr-505	165	35	an	an	DET
ftr-505	165	36	inducement	inducement	NOUN
ftr-505	165	37	to	to	PART
ftr-505	165	38	accept	accept	VERB
ftr-505	165	39	the	the	DET
ftr-505	165	40	additional	additional	ADJ
ftr-505	165	41	risk	risk	NOUN
ftr-505	165	42	of	of	ADP
ftr-505	165	43	long	long	ADJ
ftr-505	165	44	term	term	NOUN
ftr-505	165	45	bonds	bond	NOUN
ftr-505	165	46	.	.	PUNCT
ftr-505	166	1	see	see	VERB
ftr-505	166	2	richard	richard	PROPN
ftr-505	166	3	a.	a.	PROPN
ftr-505	166	4	brealey	brealey	PROPN
ftr-505	166	5	&	&	CCONJ
ftr-505	166	6	stewart	stewart	PROPN
ftr-505	166	7	c.	c.	PROPN
ftr-505	166	8	myers	myers	PROPN
ftr-505	166	9	,	,	PUNCT
ftr-505	166	10	principles	principle	NOUN
ftr-505	166	11	of	of	ADP
ftr-505	166	12	corporate	corporate	ADJ
ftr-505	166	13	finance	finance	NOUN
ftr-505	166	14	558	558	NUM
ftr-505	166	15	(	(	PUNCT
ftr-505	166	16	3d	3d	NUM
ftr-505	166	17	ed	ed	NOUN
ftr-505	166	18	.	.	PROPN
ftr-505	166	19	1988	1988	NUM
ftr-505	166	20	)	)	PUNCT
ftr-505	166	21	.	.	PUNCT
ftr-505	167	1	florida	florida	PROPN
ftr-505	167	2	tax	tax	PROPN
ftr-505	167	3	review	review	NOUN
ftr-505	167	4	willing	willing	ADJ
ftr-505	167	5	to	to	PART
ftr-505	167	6	pay	pay	VERB
ftr-505	167	7	it.23	it.23	PROPN
ftr-505	167	8	thus	thus	ADV
ftr-505	167	9	,	,	PUNCT
ftr-505	167	10	from	from	ADP
ftr-505	167	11	the	the	DET
ftr-505	167	12	time	time	NOUN
ftr-505	167	13	preference	preference	NOUN
ftr-505	167	14	and	and	CCONJ
ftr-505	167	15	liquidity	liquidity	NOUN
ftr-505	167	16	perspectives	perspective	NOUN
ftr-505	167	17	,	,	PUNCT
ftr-505	167	18	there	there	PRON
ftr-505	167	19	should	should	AUX
ftr-505	167	20	be	be	AUX
ftr-505	167	21	a	a	DET
ftr-505	167	22	similar	similar	ADJ
ftr-505	167	23	tax	tax	NOUN
ftr-505	167	24	rule	rule	NOUN
ftr-505	167	25	for	for	ADP
ftr-505	167	26	the	the	DET
ftr-505	167	27	premium	premium	NOUN
ftr-505	167	28	charged	charge	VERB
ftr-505	167	29	for	for	ADP
ftr-505	167	30	actual	actual	ADJ
ftr-505	167	31	and	and	CCONJ
ftr-505	167	32	potential	potential	ADJ
ftr-505	167	33	lending	lending	NOUN
ftr-505	167	34	.	.	PUNCT
ftr-505	168	1	the	the	DET
ftr-505	168	2	same	same	ADJ
ftr-505	168	3	risk	risk	NOUN
ftr-505	168	4	is	be	AUX
ftr-505	168	5	involved	involve	VERB
ftr-505	168	6	in	in	ADP
ftr-505	168	7	both	both	DET
ftr-505	168	8	cases	case	NOUN
ftr-505	168	9	;	;	PUNCT
ftr-505	168	10	the	the	DET
ftr-505	168	11	only	only	ADJ
ftr-505	168	12	difference	difference	NOUN
ftr-505	168	13	is	be	AUX
ftr-505	168	14	its	its	PRON
ftr-505	168	15	measure	measure	NOUN
ftr-505	168	16	,	,	PUNCT
ftr-505	168	17	and	and	CCONJ
ftr-505	168	18	thus	thus	ADV
ftr-505	168	19	this	this	DET
ftr-505	168	20	difference	difference	NOUN
ftr-505	168	21	should	should	AUX
ftr-505	168	22	only	only	ADV
ftr-505	168	23	be	be	AUX
ftr-505	168	24	reflected	reflect	VERB
ftr-505	168	25	in	in	ADP
ftr-505	168	26	the	the	DET
ftr-505	168	27	amounts	amount	NOUN
ftr-505	168	28	of	of	ADP
ftr-505	168	29	their	their	PRON
ftr-505	168	30	respective	respective	ADJ
ftr-505	168	31	premiums	premium	NOUN
ftr-505	168	32	.	.	PUNCT
ftr-505	169	1	practically	practically	ADV
ftr-505	169	2	speaking	speak	VERB
ftr-505	169	3	,	,	PUNCT
ftr-505	169	4	there	there	PRON
ftr-505	169	5	is	be	VERB
ftr-505	169	6	no	no	DET
ftr-505	169	7	justification	justification	NOUN
ftr-505	169	8	for	for	ADP
ftr-505	169	9	treating	treat	VERB
ftr-505	169	10	a	a	DET
ftr-505	169	11	commitment	commitment	NOUN
ftr-505	169	12	fee	fee	NOUN
ftr-505	169	13	as	as	ADP
ftr-505	169	14	distinguishable	distinguishable	ADJ
ftr-505	169	15	from	from	ADP
ftr-505	169	16	interest	interest	NOUN
ftr-505	169	17	.	.	PUNCT
ftr-505	170	1	the	the	DET
ftr-505	170	2	current	current	ADJ
ftr-505	170	3	law	law	NOUN
ftr-505	170	4	,	,	PUNCT
ftr-505	170	5	which	which	PRON
ftr-505	170	6	distinguishes	distinguish	VERB
ftr-505	170	7	between	between	ADP
ftr-505	170	8	the	the	DET
ftr-505	170	9	cost	cost	NOUN
ftr-505	170	10	of	of	ADP
ftr-505	170	11	actual	actual	ADJ
ftr-505	170	12	lending	lending	NOUN
ftr-505	170	13	(	(	PUNCT
ftr-505	170	14	"	"	PUNCT
ftr-505	170	15	interest	interest	NOUN
ftr-505	170	16	"	"	PUNCT
ftr-505	170	17	)	)	PUNCT
ftr-505	170	18	and	and	CCONJ
ftr-505	170	19	the	the	DET
ftr-505	170	20	cost	cost	NOUN
ftr-505	170	21	related	relate	VERB
ftr-505	170	22	to	to	ADP
ftr-505	170	23	securing	secure	VERB
ftr-505	170	24	a	a	DET
ftr-505	170	25	credit	credit	NOUN
ftr-505	170	26	line	line	NOUN
ftr-505	170	27	,	,	PUNCT
ftr-505	170	28	creates	create	VERB
ftr-505	170	29	a	a	DET
ftr-505	170	30	distortion	distortion	NOUN
ftr-505	170	31	.	.	PUNCT
ftr-505	171	1	it	it	PRON
ftr-505	171	2	may	may	AUX
ftr-505	171	3	force	force	VERB
ftr-505	171	4	a	a	DET
ftr-505	171	5	potential	potential	ADJ
ftr-505	171	6	borrower	borrower	NOUN
ftr-505	171	7	to	to	PART
ftr-505	171	8	create	create	VERB
ftr-505	171	9	her	her	PRON
ftr-505	171	10	own	own	ADJ
ftr-505	171	11	"	"	PUNCT
ftr-505	171	12	home	home	NOUN
ftr-505	171	13	made	make	VERB
ftr-505	171	14	"	"	PUNCT
ftr-505	171	15	(	(	PUNCT
ftr-505	171	16	rather	rather	ADV
ftr-505	171	17	than	than	ADP
ftr-505	171	18	third	third	ADJ
ftr-505	171	19	party	party	NOUN
ftr-505	171	20	's	's	PART
ftr-505	171	21	)	)	PUNCT
ftr-505	171	22	business	business	NOUN
ftr-505	171	23	credit	credit	NOUN
ftr-505	171	24	line	line	NOUN
ftr-505	171	25	,	,	PUNCT
ftr-505	171	26	for	for	ADP
ftr-505	171	27	example	example	NOUN
ftr-505	171	28	,	,	PUNCT
ftr-505	171	29	by	by	ADP
ftr-505	171	30	borrowing	borrow	VERB
ftr-505	171	31	money	money	NOUN
ftr-505	171	32	even	even	ADV
ftr-505	171	33	though	though	SCONJ
ftr-505	171	34	she	she	PRON
ftr-505	171	35	does	do	AUX
ftr-505	171	36	not	not	PART
ftr-505	171	37	need	need	VERB
ftr-505	171	38	it	it	PRON
ftr-505	171	39	currently	currently	ADV
ftr-505	171	40	and	and	CCONJ
ftr-505	171	41	lending	lend	VERB
ftr-505	171	42	it	it	PRON
ftr-505	171	43	,	,	PUNCT
ftr-505	171	44	for	for	ADP
ftr-505	171	45	short	short	ADJ
ftr-505	171	46	periods	period	NOUN
ftr-505	171	47	(	(	PUNCT
ftr-505	171	48	as	as	ADV
ftr-505	171	49	long	long	ADV
ftr-505	171	50	as	as	SCONJ
ftr-505	171	51	she	she	PRON
ftr-505	171	52	does	do	AUX
ftr-505	171	53	not	not	PART
ftr-505	171	54	need	need	VERB
ftr-505	171	55	it	it	PRON
ftr-505	171	56	)	)	PUNCT
ftr-505	171	57	.	.	PUNCT
ftr-505	172	1	in	in	ADP
ftr-505	172	2	this	this	DET
ftr-505	172	3	case	case	NOUN
ftr-505	172	4	,	,	PUNCT
ftr-505	172	5	the	the	DET
ftr-505	172	6	margin	margin	NOUN
ftr-505	172	7	between	between	ADP
ftr-505	172	8	the	the	DET
ftr-505	172	9	interest	interest	NOUN
ftr-505	172	10	she	she	PRON
ftr-505	172	11	pays	pay	VERB
ftr-505	172	12	,	,	PUNCT
ftr-505	172	13	and	and	CCONJ
ftr-505	172	14	the	the	DET
ftr-505	172	15	typically	typically	ADV
ftr-505	172	16	lower	low	ADJ
ftr-505	172	17	rate	rate	NOUN
ftr-505	172	18	of	of	ADP
ftr-505	172	19	interest	interest	NOUN
ftr-505	172	20	she	she	PRON
ftr-505	172	21	charges	charge	VERB
ftr-505	172	22	would	would	AUX
ftr-505	172	23	be	be	AUX
ftr-505	172	24	considered	consider	VERB
ftr-505	172	25	an	an	DET
ftr-505	172	26	interest	interest	NOUN
ftr-505	172	27	expense	expense	NOUN
ftr-505	172	28	,	,	PUNCT
ftr-505	172	29	while	while	SCONJ
ftr-505	172	30	the	the	DET
ftr-505	172	31	commitment	commitment	NOUN
ftr-505	172	32	fee	fee	NOUN
ftr-505	172	33	(	(	PUNCT
ftr-505	172	34	which	which	PRON
ftr-505	172	35	creates	create	VERB
ftr-505	172	36	the	the	DET
ftr-505	172	37	same	same	ADJ
ftr-505	172	38	economic	economic	ADJ
ftr-505	172	39	results	result	NOUN
ftr-505	172	40	without	without	ADP
ftr-505	172	41	actual	actual	ADJ
ftr-505	172	42	borrowing	borrowing	NOUN
ftr-505	172	43	)	)	PUNCT
ftr-505	172	44	would	would	AUX
ftr-505	172	45	not	not	PART
ftr-505	172	46	.	.	PUNCT
ftr-505	173	1	the	the	DET
ftr-505	173	2	end	end	NOUN
ftr-505	173	3	result	result	NOUN
ftr-505	173	4	of	of	ADP
ftr-505	173	5	such	such	DET
ftr-505	173	6	an	an	DET
ftr-505	173	7	activity	activity	NOUN
ftr-505	173	8	is	be	AUX
ftr-505	173	9	to	to	PART
ftr-505	173	10	damage	damage	NOUN
ftr-505	173	11	efficiency	efficiency	NOUN
ftr-505	173	12	;	;	PUNCT
ftr-505	173	13	transaction	transaction	NOUN
ftr-505	173	14	costs	cost	NOUN
ftr-505	173	15	are	be	AUX
ftr-505	173	16	increased	increase	VERB
ftr-505	173	17	due	due	ADP
ftr-505	173	18	to	to	ADP
ftr-505	173	19	the	the	DET
ftr-505	173	20	necessity	necessity	NOUN
ftr-505	173	21	of	of	ADP
ftr-505	173	22	actual	actual	ADJ
ftr-505	173	23	borrowing	borrowing	NOUN
ftr-505	173	24	in	in	ADP
ftr-505	173	25	order	order	NOUN
ftr-505	173	26	to	to	PART
ftr-505	173	27	decrease	decrease	VERB
ftr-505	173	28	the	the	DET
ftr-505	173	29	tax	tax	NOUN
ftr-505	173	30	burden	burden	NOUN
ftr-505	173	31	.	.	PUNCT
ftr-505	174	1	iv	iv	X
ftr-505	174	2	.	.	PUNCT
ftr-505	174	3	interest	interest	NOUN
ftr-505	174	4	swaps	swap	NOUN
ftr-505	174	5	a.	a.	NOUN
ftr-505	174	6	the	the	DET
ftr-505	174	7	function	function	NOUN
ftr-505	174	8	of	of	ADP
ftr-505	174	9	the	the	DET
ftr-505	174	10	swap	swap	NOUN
ftr-505	174	11	an	an	DET
ftr-505	174	12	interest	interest	NOUN
ftr-505	174	13	swap	swap	NOUN
ftr-505	174	14	involves	involve	VERB
ftr-505	174	15	a	a	DET
ftr-505	174	16	"	"	PUNCT
ftr-505	174	17	notional	notional	ADJ
ftr-505	174	18	principal	principal	ADJ
ftr-505	174	19	contract	contract	NOUN
ftr-505	174	20	'	'	PUNCT
ftr-505	174	21	24	24	NUM
ftr-505	174	22	in	in	ADP
ftr-505	174	23	which	which	PRON
ftr-505	174	24	,	,	PUNCT
ftr-505	174	25	in	in	ADP
ftr-505	174	26	its	its	PRON
ftr-505	174	27	simple	simple	ADJ
ftr-505	174	28	form	form	NOUN
ftr-505	174	29	,	,	PUNCT
ftr-505	174	30	one	one	NUM
ftr-505	174	31	party	party	NOUN
ftr-505	174	32	to	to	ADP
ftr-505	174	33	the	the	DET
ftr-505	174	34	contract	contract	NOUN
ftr-505	174	35	agrees	agree	VERB
ftr-505	174	36	to	to	PART
ftr-505	174	37	make	make	VERB
ftr-505	174	38	periodic	periodic	ADJ
ftr-505	174	39	fixed	fix	VERB
ftr-505	174	40	interest	interest	NOUN
ftr-505	174	41	-	-	PUNCT
ftr-505	174	42	type	type	NOUN
ftr-505	174	43	payments	payment	NOUN
ftr-505	174	44	to	to	ADP
ftr-505	174	45	the	the	DET
ftr-505	174	46	counterparty	counterparty	NOUN
ftr-505	174	47	.	.	PUNCT
ftr-505	175	1	in	in	ADP
ftr-505	175	2	exchange	exchange	NOUN
ftr-505	175	3	,	,	PUNCT
ftr-505	175	4	the	the	DET
ftr-505	175	5	counterparty	counterparty	NOUN
ftr-505	175	6	promises	promise	VERB
ftr-505	175	7	to	to	PART
ftr-505	175	8	make	make	VERB
ftr-505	175	9	periodic	periodic	ADJ
ftr-505	175	10	payments	payment	NOUN
ftr-505	175	11	that	that	PRON
ftr-505	175	12	vary	vary	VERB
ftr-505	175	13	in	in	ADP
ftr-505	175	14	accordance	accordance	NOUN
ftr-505	175	15	with	with	ADP
ftr-505	175	16	an	an	DET
ftr-505	175	17	agreedupon	agreedupon	ADJ
ftr-505	175	18	financial	financial	ADJ
ftr-505	175	19	market	market	NOUN
ftr-505	175	20	interest	interest	NOUN
ftr-505	175	21	rate	rate	NOUN
ftr-505	175	22	(	(	PUNCT
ftr-505	175	23	e.g.	e.g.	ADV
ftr-505	175	24	,	,	PUNCT
ftr-505	175	25	"	"	PUNCT
ftr-505	175	26	prime	prime	ADJ
ftr-505	175	27	,	,	PUNCT
ftr-505	175	28	"	"	PUNCT
ftr-505	175	29	libor).25	libor).25	NOUN
ftr-505	175	30	in	in	ADP
ftr-505	175	31	practice	practice	NOUN
ftr-505	175	32	,	,	PUNCT
ftr-505	175	33	the	the	DET
ftr-505	175	34	23	23	NUM
ftr-505	175	35	.	.	PUNCT
ftr-505	176	1	in	in	ADP
ftr-505	176	2	this	this	DET
ftr-505	176	3	way	way	NOUN
ftr-505	176	4	,	,	PUNCT
ftr-505	176	5	the	the	DET
ftr-505	176	6	payor	payor	NOUN
ftr-505	176	7	of	of	ADP
ftr-505	176	8	the	the	DET
ftr-505	176	9	commitment	commitment	NOUN
ftr-505	176	10	fee	fee	NOUN
ftr-505	176	11	succeeds	succeed	VERB
ftr-505	176	12	in	in	ADP
ftr-505	176	13	neutralizing	neutralize	VERB
ftr-505	176	14	part	part	NOUN
ftr-505	176	15	of	of	ADP
ftr-505	176	16	the	the	DET
ftr-505	176	17	risks	risk	NOUN
ftr-505	176	18	related	relate	VERB
ftr-505	176	19	to	to	ADP
ftr-505	176	20	the	the	DET
ftr-505	176	21	determination	determination	NOUN
ftr-505	176	22	of	of	ADP
ftr-505	176	23	the	the	DET
ftr-505	176	24	amount	amount	NOUN
ftr-505	176	25	of	of	ADP
ftr-505	176	26	her	her	PRON
ftr-505	176	27	required	require	VERB
ftr-505	176	28	credit	credit	NOUN
ftr-505	176	29	while	while	SCONJ
ftr-505	176	30	maintaining	maintain	VERB
ftr-505	176	31	flexibility	flexibility	NOUN
ftr-505	176	32	with	with	ADP
ftr-505	176	33	regard	regard	NOUN
ftr-505	176	34	to	to	ADP
ftr-505	176	35	the	the	DET
ftr-505	176	36	actual	actual	ADJ
ftr-505	176	37	credit	credit	NOUN
ftr-505	176	38	she	she	PRON
ftr-505	176	39	uses	use	VERB
ftr-505	176	40	.	.	PUNCT
ftr-505	177	1	24	24	NUM
ftr-505	177	2	.	.	PUNCT
ftr-505	178	1	a	a	DET
ftr-505	178	2	"	"	PUNCT
ftr-505	178	3	notional	notional	ADJ
ftr-505	178	4	principal	principal	ADJ
ftr-505	178	5	contract	contract	NOUN
ftr-505	178	6	"	"	PUNCT
ftr-505	178	7	is	be	AUX
ftr-505	178	8	a	a	DET
ftr-505	178	9	financial	financial	ADJ
ftr-505	178	10	instrument	instrument	NOUN
ftr-505	178	11	under	under	ADP
ftr-505	178	12	which	which	PRON
ftr-505	178	13	one	one	NUM
ftr-505	178	14	party	party	NOUN
ftr-505	178	15	to	to	ADP
ftr-505	178	16	the	the	DET
ftr-505	178	17	contract	contract	NOUN
ftr-505	178	18	,	,	PUNCT
ftr-505	178	19	in	in	ADP
ftr-505	178	20	exchange	exchange	NOUN
ftr-505	178	21	for	for	ADP
ftr-505	178	22	consideration	consideration	NOUN
ftr-505	178	23	from	from	ADP
ftr-505	178	24	the	the	DET
ftr-505	178	25	other	other	ADJ
ftr-505	178	26	party	party	NOUN
ftr-505	178	27	,	,	PUNCT
ftr-505	178	28	makes	make	VERB
ftr-505	178	29	payment	payment	NOUN
ftr-505	178	30	,	,	PUNCT
ftr-505	178	31	determined	determine	VERB
ftr-505	178	32	by	by	ADP
ftr-505	178	33	a	a	DET
ftr-505	178	34	specific	specific	ADJ
ftr-505	178	35	agreed	agree	VERB
ftr-505	178	36	upon	upon	SCONJ
ftr-505	178	37	index	index	NOUN
ftr-505	178	38	and	and	CCONJ
ftr-505	178	39	based	base	VERB
ftr-505	178	40	upon	upon	SCONJ
ftr-505	178	41	notional	notional	ADJ
ftr-505	178	42	principal	principal	ADJ
ftr-505	178	43	amount	amount	NOUN
ftr-505	178	44	,	,	PUNCT
ftr-505	178	45	to	to	ADP
ftr-505	178	46	the	the	DET
ftr-505	178	47	other	other	ADJ
ftr-505	178	48	party	party	NOUN
ftr-505	178	49	at	at	ADP
ftr-505	178	50	designated	designate	VERB
ftr-505	178	51	intervals	interval	NOUN
ftr-505	178	52	.	.	PUNCT
ftr-505	179	1	examples	example	NOUN
ftr-505	179	2	of	of	ADP
ftr-505	179	3	notional	notional	ADJ
ftr-505	179	4	principal	principal	ADJ
ftr-505	179	5	contracts	contract	NOUN
ftr-505	179	6	are	be	AUX
ftr-505	179	7	interest	interest	NOUN
ftr-505	179	8	rate	rate	NOUN
ftr-505	179	9	swaps	swap	NOUN
ftr-505	179	10	,	,	PUNCT
ftr-505	179	11	interest	interest	NOUN
ftr-505	179	12	rate	rate	NOUN
ftr-505	179	13	caps	cap	NOUN
ftr-505	179	14	and	and	CCONJ
ftr-505	179	15	floors	floor	NOUN
ftr-505	179	16	,	,	PUNCT
ftr-505	179	17	currency	currency	NOUN
ftr-505	179	18	swaps	swap	NOUN
ftr-505	179	19	,	,	PUNCT
ftr-505	179	20	commodity	commodity	NOUN
ftr-505	179	21	swaps	swap	NOUN
ftr-505	179	22	,	,	PUNCT
ftr-505	179	23	and	and	CCONJ
ftr-505	179	24	equity	equity	NOUN
ftr-505	179	25	swaps	swap	NOUN
ftr-505	179	26	.	.	PUNCT
ftr-505	180	1	see	see	VERB
ftr-505	180	2	generally	generally	ADV
ftr-505	180	3	lewis	lewis	PROPN
ftr-505	180	4	r.	r.	PROPN
ftr-505	180	5	steinberg	steinberg	PROPN
ftr-505	180	6	,	,	PUNCT
ftr-505	180	7	selected	select	VERB
ftr-505	180	8	issues	issue	NOUN
ftr-505	180	9	in	in	ADP
ftr-505	180	10	the	the	DET
ftr-505	180	11	taxation	taxation	NOUN
ftr-505	180	12	of	of	ADP
ftr-505	180	13	swaps	swap	NOUN
ftr-505	180	14	,	,	PUNCT
ftr-505	180	15	structured	structure	VERB
ftr-505	180	16	finance	finance	NOUN
ftr-505	180	17	and	and	CCONJ
ftr-505	180	18	other	other	ADJ
ftr-505	180	19	financial	financial	ADJ
ftr-505	180	20	products	product	NOUN
ftr-505	180	21	,	,	PUNCT
ftr-505	180	22	i	i	PRON
ftr-505	180	23	fla	fla	PROPN
ftr-505	180	24	.	.	PUNCT
ftr-505	181	1	tax	tax	PROPN
ftr-505	181	2	rev	rev	PROPN
ftr-505	181	3	.	.	PROPN
ftr-505	181	4	263	263	NUM
ftr-505	181	5	(	(	PUNCT
ftr-505	181	6	1993	1993	NUM
ftr-505	181	7	)	)	PUNCT
ftr-505	181	8	;	;	PUNCT
ftr-505	181	9	alvin	alvin	PROPN
ftr-505	181	10	c.	c.	PROPN
ftr-505	181	11	warren	warren	PROPN
ftr-505	181	12	,	,	PUNCT
ftr-505	181	13	jr	jr	PROPN
ftr-505	181	14	.	.	PROPN
ftr-505	181	15	,	,	PUNCT
ftr-505	181	16	financial	financial	ADJ
ftr-505	181	17	contract	contract	NOUN
ftr-505	181	18	innovation	innovation	NOUN
ftr-505	181	19	and	and	CCONJ
ftr-505	181	20	income	income	NOUN
ftr-505	181	21	tax	tax	NOUN
ftr-505	181	22	policy	policy	NOUN
ftr-505	181	23	,	,	PUNCT
ftr-505	181	24	107	107	NUM
ftr-505	181	25	har	har	X
ftr-505	181	26	.	.	PUNCT
ftr-505	182	1	l.	l.	PROPN
ftr-505	182	2	rev	rev	PROPN
ftr-505	182	3	.	.	PROPN
ftr-505	183	1	460	460	NUM
ftr-505	183	2	(	(	PUNCT
ftr-505	183	3	1993	1993	NUM
ftr-505	183	4	)	)	PUNCT
ftr-505	184	1	;	;	PUNCT
ftr-505	184	2	note	note	VERB
ftr-505	184	3	,	,	PUNCT
ftr-505	184	4	tax	tax	NOUN
ftr-505	184	5	treatment	treatment	NOUN
ftr-505	184	6	of	of	ADP
ftr-505	184	7	notional	notional	ADJ
ftr-505	184	8	principal	principal	ADJ
ftr-505	184	9	contracts	contract	NOUN
ftr-505	184	10	,	,	PUNCT
ftr-505	184	11	103	103	NUM
ftr-505	184	12	har	har	NOUN
ftr-505	184	13	.	.	PUNCT
ftr-505	185	1	l.	l.	PROPN
ftr-505	185	2	rev	rev	PROPN
ftr-505	185	3	.	.	PROPN
ftr-505	185	4	1951	1951	NUM
ftr-505	185	5	(	(	PUNCT
ftr-505	185	6	1990	1990	NUM
ftr-505	185	7	)	)	PUNCT
ftr-505	185	8	.	.	PUNCT
ftr-505	186	1	25	25	NUM
ftr-505	186	2	.	.	PUNCT
ftr-505	187	1	see	see	VERB
ftr-505	187	2	henry	henry	PROPN
ftr-505	187	3	t.c	t.c	PROPN
ftr-505	187	4	.	.	PROPN
ftr-505	187	5	hu	hu	PROPN
ftr-505	187	6	,	,	PUNCT
ftr-505	187	7	swaps	swap	NOUN
ftr-505	187	8	,	,	PUNCT
ftr-505	187	9	the	the	DET
ftr-505	187	10	modem	modem	NOUN
ftr-505	187	11	process	process	NOUN
ftr-505	187	12	of	of	ADP
ftr-505	187	13	financial	financial	ADJ
ftr-505	187	14	innovation	innovation	NOUN
ftr-505	187	15	and	and	CCONJ
ftr-505	187	16	the	the	DET
ftr-505	187	17	vulnerability	vulnerability	NOUN
ftr-505	187	18	of	of	ADP
ftr-505	187	19	a	a	DET
ftr-505	187	20	regulatory	regulatory	ADJ
ftr-505	187	21	paradigm	paradigm	NOUN
ftr-505	187	22	,	,	PUNCT
ftr-505	187	23	138	138	NUM
ftr-505	187	24	u.	u.	PROPN
ftr-505	187	25	pa	pa	PROPN
ftr-505	187	26	.	.	PROPN
ftr-505	187	27	l.	l.	PROPN
ftr-505	187	28	rev	rev	PROPN
ftr-505	187	29	.	.	PROPN
ftr-505	187	30	333	333	NUM
ftr-505	187	31	,	,	PUNCT
ftr-505	187	32	347	347	NUM
ftr-505	187	33	(	(	PUNCT
ftr-505	187	34	1989	1989	NUM
ftr-505	187	35	)	)	PUNCT
ftr-505	187	36	.	.	PUNCT
ftr-505	188	1	in	in	ADP
ftr-505	188	2	general	general	ADJ
ftr-505	188	3	,	,	PUNCT
ftr-505	188	4	the	the	DET
ftr-505	188	5	prime	prime	ADJ
ftr-505	188	6	rate	rate	NOUN
ftr-505	188	7	represents	represent	VERB
ftr-505	188	8	interest	interest	NOUN
ftr-505	188	9	charged	charge	VERB
ftr-505	188	10	by	by	ADP
ftr-505	188	11	a	a	DET
ftr-505	188	12	bank	bank	NOUN
ftr-505	188	13	for	for	ADP
ftr-505	188	14	loans	loan	NOUN
ftr-505	188	15	to	to	ADP
ftr-505	188	16	creditworthy	creditworthy	ADJ
ftr-505	188	17	customers	customer	NOUN
ftr-505	188	18	.	.	PUNCT
ftr-505	189	1	i	i	PRON
ftr-505	189	2	d.	d.	PROPN
ftr-505	189	3	n.39	n.39	PROPN
ftr-505	189	4	.	.	PUNCT
ftr-505	190	1	[	[	X
ftr-505	190	2	vol	vol	NOUN
ftr-505	190	3	1:12	1:12	NUM
ftr-505	190	4	19941	19941	NUM
ftr-505	190	5	the	the	DET
ftr-505	190	6	taxation	taxation	NOUN
ftr-505	190	7	of	of	ADP
ftr-505	190	8	interest	interest	NOUN
ftr-505	190	9	swaps	swap	NOUN
ftr-505	190	10	and	and	CCONJ
ftr-505	190	11	the	the	DET
ftr-505	190	12	financial	financial	ADJ
ftr-505	190	13	service	service	NOUN
ftr-505	190	14	charge	charge	VERB
ftr-505	190	15	737	737	NUM
ftr-505	190	16	parties	party	NOUN
ftr-505	190	17	usually	usually	ADV
ftr-505	190	18	net	net	VERB
ftr-505	190	19	the	the	DET
ftr-505	190	20	total	total	ADJ
ftr-505	190	21	payments	payment	NOUN
ftr-505	190	22	due	due	ADJ
ftr-505	190	23	,	,	PUNCT
ftr-505	190	24	and	and	CCONJ
ftr-505	190	25	the	the	DET
ftr-505	190	26	losing	lose	VERB
ftr-505	190	27	party	party	NOUN
ftr-505	190	28	(	(	PUNCT
ftr-505	190	29	who	who	PRON
ftr-505	190	30	is	be	AUX
ftr-505	190	31	not	not	PART
ftr-505	190	32	"	"	PUNCT
ftr-505	190	33	in	in	ADP
ftr-505	190	34	the	the	DET
ftr-505	190	35	money	money	NOUN
ftr-505	190	36	"	"	PUNCT
ftr-505	190	37	)	)	PUNCT
ftr-505	190	38	pays	pay	VERB
ftr-505	190	39	the	the	DET
ftr-505	190	40	net	net	ADJ
ftr-505	190	41	amount	amount	NOUN
ftr-505	190	42	to	to	ADP
ftr-505	190	43	the	the	DET
ftr-505	190	44	counterparty	counterparty	NOUN
ftr-505	190	45	.	.	PUNCT
ftr-505	191	1	interest	interest	NOUN
ftr-505	191	2	swap	swap	NOUN
ftr-505	191	3	transactions	transaction	NOUN
ftr-505	191	4	have	have	VERB
ftr-505	191	5	three	three	NUM
ftr-505	191	6	major	major	ADJ
ftr-505	191	7	functions.26	functions.26	NOUN
ftr-505	191	8	first	first	ADV
ftr-505	191	9	,	,	PUNCT
ftr-505	191	10	they	they	PRON
ftr-505	191	11	serve	serve	VERB
ftr-505	191	12	to	to	PART
ftr-505	191	13	reduce	reduce	VERB
ftr-505	191	14	the	the	DET
ftr-505	191	15	user	user	NOUN
ftr-505	191	16	's	's	PART
ftr-505	191	17	effective	effective	ADJ
ftr-505	191	18	cost	cost	NOUN
ftr-505	191	19	of	of	ADP
ftr-505	191	20	borrowing	borrowing	NOUN
ftr-505	191	21	.	.	PUNCT
ftr-505	192	1	whatever	whatever	DET
ftr-505	192	2	one	one	PRON
ftr-505	192	3	thinks	think	VERB
ftr-505	192	4	of	of	ADP
ftr-505	192	5	the	the	DET
ftr-505	192	6	efficiency	efficiency	NOUN
ftr-505	192	7	of	of	ADP
ftr-505	192	8	the	the	DET
ftr-505	192	9	capital	capital	NOUN
ftr-505	192	10	markets	market	NOUN
ftr-505	192	11	,	,	PUNCT
ftr-505	192	12	in	in	ADP
ftr-505	192	13	many	many	ADJ
ftr-505	192	14	cases	case	NOUN
ftr-505	192	15	,	,	PUNCT
ftr-505	192	16	the	the	DET
ftr-505	192	17	interest	interest	NOUN
ftr-505	192	18	rate	rate	NOUN
ftr-505	192	19	differential	differential	NOUN
ftr-505	192	20	between	between	ADP
ftr-505	192	21	borrowers	borrower	NOUN
ftr-505	192	22	with	with	ADP
ftr-505	192	23	high	high	ADJ
ftr-505	192	24	credit	credit	NOUN
ftr-505	192	25	ratings	rating	NOUN
ftr-505	192	26	and	and	CCONJ
ftr-505	192	27	those	those	PRON
ftr-505	192	28	with	with	ADP
ftr-505	192	29	low	low	ADJ
ftr-505	192	30	credit	credit	NOUN
ftr-505	192	31	ratings	rating	NOUN
ftr-505	192	32	in	in	ADP
ftr-505	192	33	the	the	DET
ftr-505	192	34	fixed	fix	VERB
ftr-505	192	35	-	-	PUNCT
ftr-505	192	36	rate	rate	NOUN
ftr-505	192	37	market	market	NOUN
ftr-505	192	38	is	be	AUX
ftr-505	192	39	relatively	relatively	ADV
ftr-505	192	40	large	large	ADJ
ftr-505	192	41	when	when	SCONJ
ftr-505	192	42	compared	compare	VERB
ftr-505	192	43	with	with	ADP
ftr-505	192	44	the	the	DET
ftr-505	192	45	interest	interest	NOUN
ftr-505	192	46	rate	rate	NOUN
ftr-505	192	47	differential	differential	NOUN
ftr-505	192	48	between	between	ADP
ftr-505	192	49	high	high	ADV
ftr-505	192	50	-	-	PUNCT
ftr-505	192	51	rated	rate	VERB
ftr-505	192	52	and	and	CCONJ
ftr-505	192	53	low	low	ADV
ftr-505	192	54	-	-	PUNCT
ftr-505	192	55	rated	rate	VERB
ftr-505	192	56	borrowers	borrower	NOUN
ftr-505	192	57	in	in	ADP
ftr-505	192	58	the	the	DET
ftr-505	192	59	floating	float	VERB
ftr-505	192	60	-	-	PUNCT
ftr-505	192	61	rate	rate	NOUN
ftr-505	192	62	market.27	market.27	PROPN
ftr-505	192	63	the	the	DET
ftr-505	192	64	swap	swap	NOUN
ftr-505	192	65	transaction	transaction	NOUN
ftr-505	192	66	-	-	PUNCT
ftr-505	192	67	in	in	ADP
ftr-505	192	68	an	an	DET
ftr-505	192	69	arbitrage	arbitrage	NOUN
ftr-505	192	70	-	-	PUNCT
ftr-505	192	71	type	type	NOUN
ftr-505	192	72	mechanism	mechanism	NOUN
ftr-505	192	73	-	-	PUNCT
ftr-505	192	74	reduces	reduce	VERB
ftr-505	192	75	both	both	DET
ftr-505	192	76	parties	party	NOUN
ftr-505	192	77	'	'	PART
ftr-505	192	78	borrowing	borrowing	NOUN
ftr-505	192	79	costs	cost	NOUN
ftr-505	192	80	;	;	PUNCT
ftr-505	192	81	the	the	DET
ftr-505	192	82	low	low	ADV
ftr-505	192	83	-	-	PUNCT
ftr-505	192	84	rated	rate	VERB
ftr-505	192	85	borrower	borrower	NOUN
ftr-505	192	86	effectively	effectively	ADV
ftr-505	192	87	obtains	obtain	VERB
ftr-505	192	88	lower	low	ADJ
ftr-505	192	89	rates	rate	NOUN
ftr-505	192	90	in	in	ADP
ftr-505	192	91	the	the	DET
ftr-505	192	92	fixed	fix	VERB
ftr-505	192	93	-	-	PUNCT
ftr-505	192	94	rate	rate	NOUN
ftr-505	192	95	market	market	NOUN
ftr-505	192	96	,	,	PUNCT
ftr-505	192	97	and	and	CCONJ
ftr-505	192	98	the	the	DET
ftr-505	192	99	high	high	ADV
ftr-505	192	100	-	-	PUNCT
ftr-505	192	101	rated	rate	VERB
ftr-505	192	102	borrower	borrower	NOUN
ftr-505	192	103	receives	receive	VERB
ftr-505	192	104	lower	low	ADJ
ftr-505	192	105	rates	rate	NOUN
ftr-505	192	106	in	in	ADP
ftr-505	192	107	the	the	DET
ftr-505	192	108	floating	float	VERB
ftr-505	192	109	-	-	PUNCT
ftr-505	192	110	rate	rate	NOUN
ftr-505	192	111	market	market	NOUN
ftr-505	192	112	.	.	PUNCT
ftr-505	192	113	'	'	PUNCT
ftr-505	193	1	the	the	DET
ftr-505	193	2	second	second	ADJ
ftr-505	193	3	function	function	NOUN
ftr-505	193	4	that	that	SCONJ
ftr-505	193	5	an	an	DET
ftr-505	193	6	interest	interest	NOUN
ftr-505	193	7	rate	rate	NOUN
ftr-505	193	8	swap	swap	NOUN
ftr-505	193	9	serves	serve	VERB
ftr-505	193	10	is	be	AUX
ftr-505	193	11	to	to	PART
ftr-505	193	12	allow	allow	VERB
ftr-505	193	13	parties	party	NOUN
ftr-505	193	14	to	to	PART
ftr-505	193	15	match	match	VERB
ftr-505	193	16	between	between	ADP
ftr-505	193	17	their	their	PRON
ftr-505	193	18	assets	asset	NOUN
ftr-505	193	19	and	and	CCONJ
ftr-505	193	20	liabilities	liability	NOUN
ftr-505	193	21	and	and	CCONJ
ftr-505	193	22	to	to	PART
ftr-505	193	23	neutralize	neutralize	VERB
ftr-505	193	24	(	(	PUNCT
ftr-505	193	25	or	or	CCONJ
ftr-505	193	26	reduce	reduce	VERB
ftr-505	193	27	)	)	PUNCT
ftr-505	193	28	the	the	DET
ftr-505	193	29	risk	risk	NOUN
ftr-505	193	30	of	of	ADP
ftr-505	193	31	interest	interest	NOUN
ftr-505	193	32	rate	rate	NOUN
ftr-505	193	33	fluctuation	fluctuation	NOUN
ftr-505	193	34	.	.	PUNCT
ftr-505	194	1	without	without	ADP
ftr-505	194	2	a	a	DET
ftr-505	194	3	matching	matching	NOUN
ftr-505	194	4	,	,	PUNCT
ftr-505	194	5	a	a	DET
ftr-505	194	6	firm	firm	NOUN
ftr-505	194	7	whose	whose	DET
ftr-505	194	8	assets	asset	NOUN
ftr-505	194	9	are	be	AUX
ftr-505	194	10	fixed	fix	VERB
ftr-505	194	11	while	while	SCONJ
ftr-505	194	12	its	its	PRON
ftr-505	194	13	liabilities	liability	NOUN
ftr-505	194	14	bear	bear	VERB
ftr-505	194	15	a	a	DET
ftr-505	194	16	floating	float	VERB
ftr-505	194	17	rate	rate	NOUN
ftr-505	194	18	of	of	ADP
ftr-505	194	19	interestfor	interestfor	ADP
ftr-505	194	20	example	example	NOUN
ftr-505	194	21	,	,	PUNCT
ftr-505	194	22	a	a	DET
ftr-505	194	23	savings	saving	NOUN
ftr-505	194	24	and	and	CCONJ
ftr-505	194	25	loans	loan	NOUN
ftr-505	194	26	association	association	NOUN
ftr-505	194	27	whose	whose	DET
ftr-505	194	28	mortgages	mortgage	NOUN
ftr-505	194	29	are	be	AUX
ftr-505	194	30	at	at	ADP
ftr-505	194	31	a	a	DET
ftr-505	194	32	fixed	fix	VERB
ftr-505	194	33	rate	rate	NOUN
ftr-505	194	34	but	but	CCONJ
ftr-505	194	35	whose	whose	DET
ftr-505	194	36	depositors	depositor	NOUN
ftr-505	194	37	are	be	AUX
ftr-505	194	38	paid	pay	VERB
ftr-505	194	39	a	a	DET
ftr-505	194	40	floating	float	VERB
ftr-505	194	41	rate	rate	NOUN
ftr-505	194	42	-	-	PUNCT
ftr-505	194	43	is	be	AUX
ftr-505	194	44	subject	subject	ADJ
ftr-505	194	45	to	to	ADP
ftr-505	194	46	the	the	DET
ftr-505	194	47	risk	risk	NOUN
ftr-505	194	48	of	of	ADP
ftr-505	194	49	libor	libor	PROPN
ftr-505	194	50	represents	represent	VERB
ftr-505	194	51	the	the	DET
ftr-505	194	52	london	london	PROPN
ftr-505	194	53	interbank	interbank	ADV
ftr-505	194	54	offered	offer	VERB
ftr-505	194	55	rate	rate	NOUN
ftr-505	194	56	which	which	PRON
ftr-505	194	57	is	be	AUX
ftr-505	194	58	the	the	DET
ftr-505	194	59	rate	rate	NOUN
ftr-505	194	60	major	major	ADJ
ftr-505	194	61	international	international	ADJ
ftr-505	194	62	banks	bank	NOUN
ftr-505	194	63	charge	charge	VERB
ftr-505	194	64	each	each	DET
ftr-505	194	65	other	other	ADJ
ftr-505	194	66	for	for	ADP
ftr-505	194	67	large	large	ADJ
ftr-505	194	68	loans	loan	NOUN
ftr-505	194	69	outside	outside	ADP
ftr-505	194	70	of	of	ADP
ftr-505	194	71	the	the	DET
ftr-505	194	72	united	united	PROPN
ftr-505	194	73	states	states	PROPN
ftr-505	194	74	.	.	PUNCT
ftr-505	195	1	i	i	PRON
ftr-505	195	2	d.	d.	PROPN
ftr-505	195	3	26	26	NUM
ftr-505	195	4	.	.	PUNCT
ftr-505	196	1	see	see	VERB
ftr-505	196	2	christopher	christopher	PROPN
ftr-505	196	3	d.	d.	PROPN
ftr-505	196	4	olander	olander	PROPN
ftr-505	196	5	&	&	CCONJ
ftr-505	196	6	cynthia	cynthia	PROPN
ftr-505	196	7	l.	l.	PROPN
ftr-505	196	8	spell	spell	PROPN
ftr-505	196	9	,	,	PUNCT
ftr-505	196	10	interest	interest	NOUN
ftr-505	196	11	rate	rate	NOUN
ftr-505	196	12	swaps	swap	NOUN
ftr-505	196	13	:	:	PUNCT
ftr-505	196	14	status	status	NOUN
ftr-505	196	15	under	under	ADP
ftr-505	196	16	federal	federal	ADJ
ftr-505	196	17	tax	tax	NOUN
ftr-505	196	18	and	and	CCONJ
ftr-505	196	19	securities	security	NOUN
ftr-505	196	20	laws	law	NOUN
ftr-505	196	21	,	,	PUNCT
ftr-505	196	22	45	45	NUM
ftr-505	196	23	md	md	PROPN
ftr-505	196	24	.	.	PUNCT
ftr-505	197	1	l.	l.	PROPN
ftr-505	197	2	rev	rev	PROPN
ftr-505	197	3	.	.	PROPN
ftr-505	197	4	21	21	NUM
ftr-505	197	5	.	.	X
ftr-505	198	1	23	23	NUM
ftr-505	198	2	(	(	PUNCT
ftr-505	198	3	1986	1986	NUM
ftr-505	198	4	):	):	PUNCT
ftr-505	198	5	sec	sec	PROPN
ftr-505	198	6	also	also	ADV
ftr-505	198	7	note	note	VERB
ftr-505	198	8	.	.	PUNCT
ftr-505	199	1	tax	tax	NOUN
ftr-505	199	2	exempt	exempt	ADJ
ftr-505	199	3	entities	entity	NOUN
ftr-505	199	4	,	,	PUNCT
ftr-505	199	5	notional	notional	ADJ
ftr-505	199	6	principal	principal	ADJ
ftr-505	199	7	contracts	contract	NOUN
ftr-505	199	8	,	,	PUNCT
ftr-505	199	9	and	and	CCONJ
ftr-505	199	10	the	the	DET
ftr-505	199	11	unrelated	unrelated	ADJ
ftr-505	199	12	business	business	NOUN
ftr-505	199	13	income	income	NOUN
ftr-505	199	14	tax	tax	NOUN
ftr-505	199	15	,	,	PUNCT
ftr-505	199	16	105	105	NUM
ftr-505	199	17	harv	harv	NOUN
ftr-505	199	18	.	.	PUNCT
ftr-505	200	1	l.	l.	PROPN
ftr-505	200	2	rev	rev	PROPN
ftr-505	200	3	.	.	PROPN
ftr-505	200	4	1265	1265	NUM
ftr-505	200	5	,	,	PUNCT
ftr-505	200	6	1267	1267	NUM
ftr-505	200	7	-	-	SYM
ftr-505	200	8	68	68	NUM
ftr-505	200	9	(	(	PUNCT
ftr-505	200	10	1992	1992	NUM
ftr-505	200	11	)	)	PUNCT
ftr-505	200	12	.	.	PUNCT
ftr-505	201	1	27	27	NUM
ftr-505	201	2	.	.	PUNCT
ftr-505	201	3	see	see	VERB
ftr-505	201	4	olander	olander	NOUN
ftr-505	201	5	&	&	CCONJ
ftr-505	201	6	spell	spell	PROPN
ftr-505	201	7	,	,	PUNCT
ftr-505	201	8	supra	supra	PROPN
ftr-505	201	9	note	note	PROPN
ftr-505	201	10	26	26	NUM
ftr-505	201	11	,	,	PUNCT
ftr-505	201	12	at	at	ADP
ftr-505	201	13	27	27	NUM
ftr-505	201	14	.	.	PUNCT
ftr-505	201	15	28	28	NUM
ftr-505	201	16	.	.	PUNCT
ftr-505	202	1	for	for	ADP
ftr-505	202	2	example	example	NOUN
ftr-505	202	3	,	,	PUNCT
ftr-505	202	4	assume	assume	VERB
ftr-505	202	5	that	that	SCONJ
ftr-505	202	6	for	for	ADP
ftr-505	202	7	a	a	DET
ftr-505	202	8	given	give	VERB
ftr-505	202	9	loan	loan	NOUN
ftr-505	202	10	,	,	PUNCT
ftr-505	202	11	a	a	DET
ftr-505	202	12	high	high	ADV
ftr-505	202	13	-	-	PUNCT
ftr-505	202	14	rated	rate	VERB
ftr-505	202	15	firm	firm	NOUN
ftr-505	202	16	(	(	PUNCT
ftr-505	202	17	aaa	aaa	NOUN
ftr-505	202	18	)	)	PUNCT
ftr-505	202	19	can	can	AUX
ftr-505	202	20	borrow	borrow	VERB
ftr-505	202	21	in	in	ADP
ftr-505	202	22	the	the	DET
ftr-505	202	23	floating	float	VERB
ftr-505	202	24	market	market	NOUN
ftr-505	202	25	at	at	ADP
ftr-505	202	26	the	the	DET
ftr-505	202	27	"	"	PUNCT
ftr-505	202	28	prime	prime	ADJ
ftr-505	202	29	"	"	PUNCT
ftr-505	202	30	rate	rate	NOUN
ftr-505	202	31	,	,	PUNCT
ftr-505	202	32	or	or	CCONJ
ftr-505	202	33	at	at	ADP
ftr-505	202	34	the	the	DET
ftr-505	202	35	fixed	fix	VERB
ftr-505	202	36	-	-	PUNCT
ftr-505	202	37	rate	rate	NOUN
ftr-505	202	38	of	of	ADP
ftr-505	202	39	10	10	NUM
ftr-505	202	40	%	%	NOUN
ftr-505	202	41	,	,	PUNCT
ftr-505	202	42	and	and	CCONJ
ftr-505	202	43	that	that	SCONJ
ftr-505	202	44	a	a	DET
ftr-505	202	45	relatively	relatively	ADV
ftr-505	202	46	low	low	ADV
ftr-505	202	47	-	-	PUNCT
ftr-505	202	48	rated	rate	VERB
ftr-505	202	49	firm	firm	NOUN
ftr-505	202	50	(	(	PUNCT
ftr-505	202	51	bbb	bbb	NOUN
ftr-505	202	52	)	)	PUNCT
ftr-505	202	53	can	can	AUX
ftr-505	202	54	borrow	borrow	VERB
ftr-505	202	55	either	either	ADV
ftr-505	202	56	at	at	ADP
ftr-505	202	57	prime+l	prime+l	NOUN
ftr-505	202	58	%	%	INTJ
ftr-505	202	59	,	,	PUNCT
ftr-505	202	60	or	or	CCONJ
ftr-505	202	61	at	at	ADP
ftr-505	202	62	the	the	DET
ftr-505	202	63	fixed	fix	VERB
ftr-505	202	64	rate	rate	NOUN
ftr-505	202	65	of	of	ADP
ftr-505	202	66	12	12	NUM
ftr-505	202	67	%	%	NOUN
ftr-505	202	68	.	.	PUNCT
ftr-505	203	1	the	the	DET
ftr-505	203	2	swap	swap	NOUN
ftr-505	203	3	allows	allow	VERB
ftr-505	203	4	both	both	DET
ftr-505	203	5	parties	party	NOUN
ftr-505	203	6	to	to	PART
ftr-505	203	7	reduce	reduce	VERB
ftr-505	203	8	their	their	PRON
ftr-505	203	9	borrowing	borrowing	NOUN
ftr-505	203	10	cost	cost	NOUN
ftr-505	203	11	by	by	ADP
ftr-505	203	12	dividing	divide	VERB
ftr-505	203	13	between	between	ADP
ftr-505	203	14	themselves	themselves	PRON
ftr-505	203	15	the	the	DET
ftr-505	203	16	1	1	NUM
ftr-505	203	17	%	%	NOUN
ftr-505	203	18	difference	difference	NOUN
ftr-505	203	19	of	of	ADP
ftr-505	203	20	the	the	DET
ftr-505	203	21	extra	extra	ADJ
ftr-505	203	22	risk	risk	NOUN
ftr-505	203	23	premium	premium	NOUN
ftr-505	203	24	that	that	SCONJ
ftr-505	203	25	bbb	bbb	PROPN
ftr-505	203	26	is	be	AUX
ftr-505	203	27	required	require	VERB
ftr-505	203	28	to	to	PART
ftr-505	203	29	pay	pay	VERB
ftr-505	203	30	in	in	ADP
ftr-505	203	31	the	the	DET
ftr-505	203	32	different	different	ADJ
ftr-505	203	33	markets	market	NOUN
ftr-505	203	34	(	(	PUNCT
ftr-505	203	35	1	1	NUM
ftr-505	203	36	%	%	NOUN
ftr-505	203	37	in	in	ADP
ftr-505	203	38	the	the	DET
ftr-505	203	39	floating	float	VERB
ftr-505	203	40	rate	rate	NOUN
ftr-505	203	41	versus	versus	ADP
ftr-505	203	42	2	2	NUM
ftr-505	203	43	%	%	NOUN
ftr-505	203	44	in	in	ADP
ftr-505	203	45	the	the	DET
ftr-505	203	46	fixed	fix	VERB
ftr-505	203	47	rate	rate	NOUN
ftr-505	203	48	)	)	PUNCT
ftr-505	203	49	.	.	PUNCT
ftr-505	204	1	thus	thus	ADV
ftr-505	204	2	.	.	PUNCT
ftr-505	205	1	bbb	bbb	PROPN
ftr-505	205	2	borrows	borrow	VERB
ftr-505	205	3	at	at	ADP
ftr-505	205	4	prime+l%	prime+l%	PROPN
ftr-505	205	5	.	.	PUNCT
ftr-505	206	1	and	and	CCONJ
ftr-505	206	2	aaa	aaa	NOUN
ftr-505	206	3	borrows	borrow	VERB
ftr-505	206	4	at	at	ADP
ftr-505	206	5	the	the	DET
ftr-505	206	6	fixed	fix	VERB
ftr-505	206	7	rate	rate	NOUN
ftr-505	206	8	of	of	ADP
ftr-505	206	9	10	10	NUM
ftr-505	206	10	%	%	NOUN
ftr-505	206	11	.	.	PUNCT
ftr-505	207	1	in	in	ADP
ftr-505	207	2	a	a	DET
ftr-505	207	3	swap	swap	NOUN
ftr-505	207	4	,	,	PUNCT
ftr-505	207	5	aaa	aaa	NOUN
ftr-505	207	6	agrees	agree	VERB
ftr-505	207	7	to	to	PART
ftr-505	207	8	pay	pay	VERB
ftr-505	207	9	bbb	bbb	PROPN
ftr-505	207	10	the	the	DET
ftr-505	207	11	prime	prime	ADJ
ftr-505	207	12	rate	rate	NOUN
ftr-505	207	13	,	,	PUNCT
ftr-505	207	14	and	and	CCONJ
ftr-505	207	15	bbb	bbb	PROPN
ftr-505	207	16	agrees	agree	VERB
ftr-505	207	17	to	to	PART
ftr-505	207	18	pay	pay	VERB
ftr-505	207	19	aaa	aaa	NOUN
ftr-505	207	20	the	the	DET
ftr-505	207	21	fixed	fix	VERB
ftr-505	207	22	rate	rate	NOUN
ftr-505	207	23	of	of	ADP
ftr-505	207	24	10.5	10.5	NUM
ftr-505	207	25	%	%	NOUN
ftr-505	207	26	.	.	PUNCT
ftr-505	208	1	in	in	ADP
ftr-505	208	2	this	this	DET
ftr-505	208	3	example	example	NOUN
ftr-505	208	4	,	,	PUNCT
ftr-505	208	5	the	the	DET
ftr-505	208	6	1	1	NUM
ftr-505	208	7	%	%	NOUN
ftr-505	208	8	margin	margin	NOUN
ftr-505	208	9	is	be	AUX
ftr-505	208	10	equally	equally	ADV
ftr-505	208	11	divided	divide	VERB
ftr-505	208	12	.	.	PUNCT
ftr-505	209	1	aaa	aaa	NOUN
ftr-505	209	2	's	's	PART
ftr-505	209	3	effective	effective	ADJ
ftr-505	209	4	borrowing	borrowing	NOUN
ftr-505	209	5	cost	cost	NOUN
ftr-505	209	6	is	be	AUX
ftr-505	209	7	9.5	9.5	NUM
ftr-505	209	8	%	%	NOUN
ftr-505	209	9	(	(	PUNCT
ftr-505	209	10	prime	prime	NOUN
ftr-505	209	11	minus	minus	CCONJ
ftr-505	209	12	0.5	0.5	NUM
ftr-505	209	13	%	%	NOUN
ftr-505	209	14	)	)	PUNCT
ftr-505	209	15	.	.	PUNCT
ftr-505	210	1	the	the	DET
ftr-505	210	2	0.51	0.51	NUM
ftr-505	210	3	%	%	NOUN
ftr-505	210	4	reduction	reduction	NOUN
ftr-505	210	5	is	be	AUX
ftr-505	210	6	due	due	ADJ
ftr-505	210	7	to	to	ADP
ftr-505	210	8	the	the	DET
ftr-505	210	9	difference	difference	NOUN
ftr-505	210	10	between	between	ADP
ftr-505	210	11	the	the	DET
ftr-505	210	12	10	10	NUM
ftr-505	210	13	%	%	NOUN
ftr-505	210	14	"	"	PUNCT
ftr-505	210	15	original	original	ADJ
ftr-505	210	16	"	"	PUNCT
ftr-505	210	17	rate	rate	NOUN
ftr-505	210	18	paid	pay	VERB
ftr-505	210	19	to	to	ADP
ftr-505	210	20	a	a	DET
ftr-505	210	21	lender	lender	NOUN
ftr-505	210	22	and	and	CCONJ
ftr-505	210	23	the	the	DET
ftr-505	210	24	10.5	10.5	NUM
ftr-505	210	25	%	%	NOUN
ftr-505	210	26	aaa	aaa	NOUN
ftr-505	210	27	charged	charge	VERB
ftr-505	210	28	bbb	bbb	PROPN
ftr-505	210	29	.	.	PUNCT
ftr-505	211	1	in	in	ADP
ftr-505	211	2	fact	fact	NOUN
ftr-505	211	3	,	,	PUNCT
ftr-505	211	4	aaa	aaa	NOUN
ftr-505	211	5	notionally	notionally	ADV
ftr-505	211	6	sells	sell	VERB
ftr-505	211	7	her	her	PRON
ftr-505	211	8	fixed	fix	VERB
ftr-505	211	9	rate	rate	NOUN
ftr-505	211	10	loan	loan	NOUN
ftr-505	211	11	to	to	ADP
ftr-505	211	12	bbb	bbb	PROPN
ftr-505	211	13	at	at	ADP
ftr-505	211	14	a	a	DET
ftr-505	211	15	gain	gain	NOUN
ftr-505	211	16	of	of	ADP
ftr-505	211	17	0.5	0.5	NUM
ftr-505	211	18	%	%	NOUN
ftr-505	211	19	,	,	PUNCT
ftr-505	211	20	and	and	CCONJ
ftr-505	211	21	notionally	notionally	ADV
ftr-505	211	22	borrows	borrow	VERB
ftr-505	211	23	from	from	ADP
ftr-505	211	24	bbb	bbb	PROPN
ftr-505	211	25	at	at	ADP
ftr-505	211	26	the	the	DET
ftr-505	211	27	prime	prime	ADJ
ftr-505	211	28	rate	rate	NOUN
ftr-505	211	29	.	.	PUNCT
ftr-505	212	1	similarly	similarly	ADV
ftr-505	212	2	,	,	PUNCT
ftr-505	212	3	the	the	DET
ftr-505	212	4	borrowing	borrowing	NOUN
ftr-505	212	5	cost	cost	NOUN
ftr-505	212	6	of	of	ADP
ftr-505	212	7	bbb	bbb	PROPN
ftr-505	212	8	is	be	AUX
ftr-505	212	9	a	a	DET
ftr-505	212	10	fixed	fix	VERB
ftr-505	212	11	rate	rate	NOUN
ftr-505	212	12	of	of	ADP
ftr-505	212	13	11.5	11.5	NUM
ftr-505	212	14	%	%	NOUN
ftr-505	212	15	instead	instead	ADV
ftr-505	212	16	of	of	ADP
ftr-505	212	17	12	12	NUM
ftr-505	212	18	%	%	NOUN
ftr-505	212	19	.	.	PUNCT
ftr-505	213	1	bbb	bbb	PROPN
ftr-505	213	2	notionally	notionally	ADV
ftr-505	213	3	assigned	assign	VERB
ftr-505	213	4	her	her	PRON
ftr-505	213	5	111	111	NUM
ftr-505	213	6	%	%	NOUN
ftr-505	213	7	floating	float	VERB
ftr-505	213	8	rate	rate	NOUN
ftr-505	213	9	to	to	PART
ftr-505	213	10	aaa	aaa	VERB
ftr-505	213	11	at	at	ADP
ftr-505	213	12	the	the	DET
ftr-505	213	13	price	price	NOUN
ftr-505	213	14	of	of	ADP
ftr-505	213	15	10	10	NUM
ftr-505	213	16	%	%	NOUN
ftr-505	213	17	,	,	PUNCT
ftr-505	213	18	and	and	CCONJ
ftr-505	213	19	"	"	PUNCT
ftr-505	213	20	lost	lose	VERB
ftr-505	213	21	"	"	PUNCT
ftr-505	213	22	1	1	NUM
ftr-505	213	23	%	%	NOUN
ftr-505	213	24	in	in	ADP
ftr-505	213	25	this	this	DET
ftr-505	213	26	assignment	assignment	NOUN
ftr-505	213	27	.	.	PUNCT
ftr-505	214	1	she	she	PRON
ftr-505	214	2	,	,	PUNCT
ftr-505	214	3	however	however	ADV
ftr-505	214	4	,	,	PUNCT
ftr-505	214	5	manages	manage	VERB
ftr-505	214	6	to	to	PART
ftr-505	214	7	borrow	borrow	VERB
ftr-505	214	8	notionally	notionally	ADV
ftr-505	214	9	from	from	ADP
ftr-505	214	10	aaa	aaa	NOUN
ftr-505	214	11	at	at	ADP
ftr-505	214	12	the	the	DET
ftr-505	214	13	fixed	fix	VERB
ftr-505	214	14	rate	rate	NOUN
ftr-505	214	15	of	of	ADP
ftr-505	214	16	10.5	10.5	NUM
ftr-505	214	17	%	%	NOUN
ftr-505	214	18	which	which	PRON
ftr-505	214	19	,	,	PUNCT
ftr-505	214	20	with	with	ADP
ftr-505	214	21	the	the	DET
ftr-505	214	22	1	1	NUM
ftr-505	214	23	%	%	NOUN
ftr-505	214	24	cost	cost	NOUN
ftr-505	214	25	of	of	ADP
ftr-505	214	26	the	the	DET
ftr-505	214	27	assignment	assignment	NOUN
ftr-505	214	28	transaction	transaction	NOUN
ftr-505	214	29	,	,	PUNCT
ftr-505	214	30	makes	make	VERB
ftr-505	214	31	her	her	PRON
ftr-505	214	32	effective	effective	ADJ
ftr-505	214	33	fixed	fix	VERB
ftr-505	214	34	rate	rate	NOUN
ftr-505	214	35	11.5	11.5	NUM
ftr-505	214	36	%	%	NOUN
ftr-505	214	37	.	.	PUNCT
ftr-505	215	1	similarly	similarly	ADV
ftr-505	215	2	,	,	PUNCT
ftr-505	215	3	the	the	DET
ftr-505	215	4	swaps	swap	NOUN
ftr-505	215	5	can	can	AUX
ftr-505	215	6	serve	serve	VERB
ftr-505	215	7	as	as	ADP
ftr-505	215	8	a	a	DET
ftr-505	215	9	tool	tool	NOUN
ftr-505	215	10	for	for	ADP
ftr-505	215	11	managing	manage	VERB
ftr-505	215	12	existing	exist	VERB
ftr-505	215	13	assets	asset	NOUN
ftr-505	215	14	and	and	CCONJ
ftr-505	215	15	liabilities	liability	NOUN
ftr-505	215	16	.	.	PUNCT
ftr-505	216	1	thus	thus	ADV
ftr-505	216	2	,	,	PUNCT
ftr-505	216	3	for	for	ADP
ftr-505	216	4	a	a	DET
ftr-505	216	5	given	give	VERB
ftr-505	216	6	loan	loan	NOUN
ftr-505	216	7	borrowed	borrow	VERB
ftr-505	216	8	at	at	ADP
ftr-505	216	9	a	a	DET
ftr-505	216	10	floating	float	VERB
ftr-505	216	11	rate	rate	NOUN
ftr-505	216	12	.	.	PUNCT
ftr-505	217	1	the	the	DET
ftr-505	217	2	borrower	borrower	NOUN
ftr-505	217	3	can	can	AUX
ftr-505	217	4	take	take	VERB
ftr-505	217	5	advantage	advantage	NOUN
ftr-505	217	6	of	of	ADP
ftr-505	217	7	declining	decline	VERB
ftr-505	217	8	fixed	fix	VERB
ftr-505	217	9	rates	rate	NOUN
ftr-505	217	10	and	and	CCONJ
ftr-505	217	11	swap	swap	VERB
ftr-505	217	12	its	its	PRON
ftr-505	217	13	original	original	ADJ
ftr-505	217	14	floating	float	VERB
ftr-505	217	15	liability	liability	NOUN
ftr-505	217	16	for	for	ADP
ftr-505	217	17	a	a	DET
ftr-505	217	18	fixed	fix	VERB
ftr-505	217	19	one	one	NOUN
ftr-505	217	20	.	.	PUNCT
ftr-505	218	1	the	the	DET
ftr-505	218	2	alternative	alternative	NOUN
ftr-505	218	3	of	of	ADP
ftr-505	218	4	repaying	repay	VERB
ftr-505	218	5	the	the	DET
ftr-505	218	6	old	old	ADJ
ftr-505	218	7	debt	debt	NOUN
ftr-505	218	8	and	and	CCONJ
ftr-505	218	9	taking	take	VERB
ftr-505	218	10	a	a	DET
ftr-505	218	11	new	new	ADJ
ftr-505	218	12	one	one	NOUN
ftr-505	218	13	gives	give	VERB
ftr-505	218	14	the	the	DET
ftr-505	218	15	same	same	ADJ
ftr-505	218	16	results	result	NOUN
ftr-505	218	17	,	,	PUNCT
ftr-505	218	18	but	but	CCONJ
ftr-505	218	19	in	in	ADP
ftr-505	218	20	many	many	ADJ
ftr-505	218	21	cases	case	NOUN
ftr-505	218	22	costs	cost	VERB
ftr-505	218	23	much	much	ADV
ftr-505	218	24	more	more	ADJ
ftr-505	218	25	.	.	PUNCT
ftr-505	219	1	florida	florida	PROPN
ftr-505	219	2	tax	tax	PROPN
ftr-505	219	3	review	review	NOUN
ftr-505	219	4	fluctuation	fluctuation	NOUN
ftr-505	219	5	of	of	ADP
ftr-505	219	6	interest	interest	NOUN
ftr-505	219	7	rates	rate	NOUN
ftr-505	219	8	.	.	PUNCT
ftr-505	220	1	in	in	ADP
ftr-505	220	2	order	order	NOUN
ftr-505	220	3	to	to	PART
ftr-505	220	4	hedge	hedge	VERB
ftr-505	220	5	against	against	ADP
ftr-505	220	6	the	the	DET
ftr-505	220	7	effects	effect	NOUN
ftr-505	220	8	of	of	ADP
ftr-505	220	9	this	this	DET
ftr-505	220	10	risk	risk	NOUN
ftr-505	220	11	,	,	PUNCT
ftr-505	220	12	the	the	DET
ftr-505	220	13	firm	firm	NOUN
ftr-505	220	14	has	have	VERB
ftr-505	220	15	to	to	PART
ftr-505	220	16	match	match	VERB
ftr-505	220	17	floating	float	VERB
ftr-505	220	18	-	-	PUNCT
ftr-505	220	19	rate	rate	NOUN
ftr-505	220	20	assets	asset	NOUN
ftr-505	220	21	to	to	ADP
ftr-505	220	22	its	its	PRON
ftr-505	220	23	floating	float	VERB
ftr-505	220	24	liabilities	liability	NOUN
ftr-505	220	25	,	,	PUNCT
ftr-505	220	26	and	and	CCONJ
ftr-505	220	27	fixedrate	fixedrate	VERB
ftr-505	220	28	assets	asset	NOUN
ftr-505	220	29	to	to	ADP
ftr-505	220	30	fixed	fix	VERB
ftr-505	220	31	-	-	PUNCT
ftr-505	220	32	rate	rate	NOUN
ftr-505	220	33	liabilities	liability	NOUN
ftr-505	220	34	.	.	PUNCT
ftr-505	221	1	the	the	DET
ftr-505	221	2	swap	swap	NOUN
ftr-505	221	3	allows	allow	VERB
ftr-505	221	4	the	the	DET
ftr-505	221	5	parties	party	NOUN
ftr-505	221	6	to	to	PART
ftr-505	221	7	create	create	VERB
ftr-505	221	8	their	their	PRON
ftr-505	221	9	own	own	ADJ
ftr-505	221	10	hedging	hedging	NOUN
ftr-505	221	11	.	.	PUNCT
ftr-505	222	1	the	the	DET
ftr-505	222	2	third	third	ADJ
ftr-505	222	3	function	function	NOUN
ftr-505	222	4	allows	allow	VERB
ftr-505	222	5	parties	party	NOUN
ftr-505	222	6	to	to	PART
ftr-505	222	7	use	use	VERB
ftr-505	222	8	the	the	DET
ftr-505	222	9	swap	swap	NOUN
ftr-505	222	10	in	in	ADP
ftr-505	222	11	order	order	NOUN
ftr-505	222	12	to	to	PART
ftr-505	222	13	speculate	speculate	VERB
ftr-505	222	14	upon	upon	SCONJ
ftr-505	222	15	the	the	DET
ftr-505	222	16	interest	interest	NOUN
ftr-505	222	17	rate	rate	NOUN
ftr-505	222	18	movement	movement	NOUN
ftr-505	222	19	.	.	PUNCT
ftr-505	223	1	while	while	SCONJ
ftr-505	223	2	the	the	DET
ftr-505	223	3	former	former	ADJ
ftr-505	223	4	functions	function	NOUN
ftr-505	223	5	allow	allow	VERB
ftr-505	223	6	a	a	DET
ftr-505	223	7	firm	firm	NOUN
ftr-505	223	8	either	either	ADV
ftr-505	223	9	to	to	PART
ftr-505	223	10	reduce	reduce	VERB
ftr-505	223	11	its	its	PRON
ftr-505	223	12	actual	actual	ADJ
ftr-505	223	13	borrowing	borrowing	NOUN
ftr-505	223	14	costs	cost	NOUN
ftr-505	223	15	or	or	CCONJ
ftr-505	223	16	to	to	PART
ftr-505	223	17	neutralize	neutralize	VERB
ftr-505	223	18	interest	interest	NOUN
ftr-505	223	19	rate	rate	NOUN
ftr-505	223	20	fluctuation	fluctuation	NOUN
ftr-505	223	21	,	,	PUNCT
ftr-505	223	22	speculation	speculation	NOUN
ftr-505	223	23	allows	allow	VERB
ftr-505	223	24	the	the	DET
ftr-505	223	25	parties	party	NOUN
ftr-505	223	26	to	to	PART
ftr-505	223	27	gamble	gamble	VERB
ftr-505	223	28	upon	upon	SCONJ
ftr-505	223	29	market	market	NOUN
ftr-505	223	30	rates	rate	NOUN
ftr-505	223	31	.	.	PUNCT
ftr-505	224	1	the	the	DET
ftr-505	224	2	discussion	discussion	NOUN
ftr-505	224	3	in	in	ADP
ftr-505	224	4	this	this	DET
ftr-505	224	5	article	article	NOUN
ftr-505	224	6	assumes	assume	VERB
ftr-505	224	7	,	,	PUNCT
ftr-505	224	8	generally	generally	ADV
ftr-505	224	9	speaking	speak	VERB
ftr-505	224	10	,	,	PUNCT
ftr-505	224	11	the	the	DET
ftr-505	224	12	existence	existence	NOUN
ftr-505	224	13	of	of	ADP
ftr-505	224	14	a	a	DET
ftr-505	224	15	"	"	PUNCT
ftr-505	224	16	real	real	ADJ
ftr-505	224	17	"	"	PUNCT
ftr-505	224	18	underlying	underlie	VERB
ftr-505	224	19	debe9	debe9	NOUN
ftr-505	224	20	and	and	CCONJ
ftr-505	224	21	thus	thus	ADV
ftr-505	224	22	is	be	AUX
ftr-505	224	23	relevant	relevant	ADJ
ftr-505	224	24	mainly	mainly	ADV
ftr-505	224	25	to	to	ADP
ftr-505	224	26	costs	cost	NOUN
ftr-505	224	27	incurred	incur	VERB
ftr-505	224	28	with	with	ADP
ftr-505	224	29	regard	regard	NOUN
ftr-505	224	30	to	to	ADP
ftr-505	224	31	the	the	DET
ftr-505	224	32	first	first	ADJ
ftr-505	224	33	two	two	NUM
ftr-505	224	34	functions	function	NOUN
ftr-505	224	35	(	(	PUNCT
ftr-505	224	36	reduction	reduction	NOUN
ftr-505	224	37	of	of	ADP
ftr-505	224	38	borrowing	borrowing	NOUN
ftr-505	224	39	costs	cost	NOUN
ftr-505	224	40	,	,	PUNCT
ftr-505	224	41	and	and	CCONJ
ftr-505	224	42	hedging	hedging	NOUN
ftr-505	224	43	)	)	PUNCT
ftr-505	224	44	.	.	PUNCT
ftr-505	225	1	b.	b.	PROPN
ftr-505	226	1	the	the	DET
ftr-505	226	2	characterization	characterization	NOUN
ftr-505	226	3	of	of	ADP
ftr-505	226	4	interest	interest	NOUN
ftr-505	226	5	swap	swap	NOUN
ftr-505	226	6	for	for	ADP
ftr-505	226	7	tax	tax	NOUN
ftr-505	226	8	purposes	purpose	NOUN
ftr-505	226	9	because	because	SCONJ
ftr-505	226	10	the	the	DET
ftr-505	226	11	current	current	ADJ
ftr-505	226	12	code	code	NOUN
ftr-505	226	13	does	do	AUX
ftr-505	226	14	not	not	PART
ftr-505	226	15	deal	deal	VERB
ftr-505	226	16	specifically	specifically	ADV
ftr-505	226	17	with	with	ADP
ftr-505	226	18	swap	swap	NOUN
ftr-505	226	19	transactions	transaction	NOUN
ftr-505	226	20	,	,	PUNCT
ftr-505	226	21	their	their	PRON
ftr-505	226	22	treatment	treatment	NOUN
ftr-505	226	23	for	for	ADP
ftr-505	226	24	federal	federal	ADJ
ftr-505	226	25	income	income	NOUN
ftr-505	226	26	tax	tax	NOUN
ftr-505	226	27	purposes	purpose	NOUN
ftr-505	226	28	must	must	AUX
ftr-505	226	29	be	be	AUX
ftr-505	226	30	determined	determine	VERB
ftr-505	226	31	under	under	ADP
ftr-505	226	32	the	the	DET
ftr-505	226	33	existing	exist	VERB
ftr-505	226	34	rules	rule	NOUN
ftr-505	226	35	.	.	PUNCT
ftr-505	227	1	commentators	commentator	NOUN
ftr-505	227	2	have	have	AUX
ftr-505	227	3	suggested	suggest	VERB
ftr-505	227	4	different	different	ADJ
ftr-505	227	5	approaches	approach	NOUN
ftr-505	227	6	.	.	PUNCT
ftr-505	228	1	most	most	ADJ
ftr-505	228	2	of	of	ADP
ftr-505	228	3	them	they	PRON
ftr-505	228	4	,	,	PUNCT
ftr-505	228	5	however	however	ADV
ftr-505	228	6	,	,	PUNCT
ftr-505	228	7	seem	seem	VERB
ftr-505	228	8	to	to	PART
ftr-505	228	9	agree	agree	VERB
ftr-505	228	10	that	that	SCONJ
ftr-505	228	11	swap	swap	NOUN
ftr-505	228	12	receipts	receipt	NOUN
ftr-505	228	13	do	do	AUX
ftr-505	228	14	not	not	PART
ftr-505	228	15	represent	represent	VERB
ftr-505	228	16	interest	interest	NOUN
ftr-505	228	17	income	income	NOUN
ftr-505	228	18	.	.	PUNCT
ftr-505	229	1	one	one	NUM
ftr-505	229	2	view	view	NOUN
ftr-505	229	3	is	be	AUX
ftr-505	229	4	that	that	SCONJ
ftr-505	229	5	swaps	swap	NOUN
ftr-505	229	6	should	should	AUX
ftr-505	229	7	be	be	AUX
ftr-505	229	8	considered	consider	VERB
ftr-505	229	9	to	to	PART
ftr-505	229	10	generate	generate	VERB
ftr-505	229	11	financial	financial	ADJ
ftr-505	229	12	service	service	NOUN
ftr-505	229	13	income	income	NOUN
ftr-505	229	14	or	or	CCONJ
ftr-505	229	15	expense.3	expense.3	PROPN
ftr-505	229	16	"	"	PUNCT
ftr-505	229	17	a	a	DET
ftr-505	229	18	different	different	ADJ
ftr-505	229	19	approach	approach	NOUN
ftr-505	229	20	suggests	suggest	VERB
ftr-505	229	21	treating	treat	VERB
ftr-505	229	22	the	the	DET
ftr-505	229	23	swap	swap	NOUN
ftr-505	229	24	as	as	ADP
ftr-505	229	25	an	an	DET
ftr-505	229	26	insurance	insurance	NOUN
ftr-505	229	27	transaction	transaction	NOUN
ftr-505	229	28	(	(	PUNCT
ftr-505	229	29	"	"	PUNCT
ftr-505	229	30	hedging	hedging	NOUN
ftr-505	229	31	"	"	PUNCT
ftr-505	229	32	)	)	PUNCT
ftr-505	229	33	,	,	PUNCT
ftr-505	229	34	resulting	result	VERB
ftr-505	229	35	in	in	ADP
ftr-505	229	36	either	either	CCONJ
ftr-505	229	37	insurance	insurance	NOUN
ftr-505	229	38	premium	premium	NOUN
ftr-505	229	39	payments	payment	NOUN
ftr-505	229	40	or	or	CCONJ
ftr-505	229	41	receipts.3	receipts.3	VERB
ftr-505	229	42	'	'	PUNCT
ftr-505	229	43	another	another	DET
ftr-505	229	44	approach	approach	NOUN
ftr-505	229	45	draws	draw	VERB
ftr-505	229	46	29	29	NUM
ftr-505	229	47	.	.	PUNCT
ftr-505	230	1	section	section	NOUN
ftr-505	230	2	163(a	163(a	PROPN
ftr-505	230	3	)	)	PUNCT
ftr-505	230	4	allows	allow	VERB
ftr-505	230	5	a	a	DET
ftr-505	230	6	deduction	deduction	NOUN
ftr-505	230	7	for	for	ADP
ftr-505	230	8	"	"	PUNCT
ftr-505	230	9	interest	interest	NOUN
ftr-505	230	10	paid	pay	VERB
ftr-505	230	11	or	or	CCONJ
ftr-505	230	12	accrued	accrue	VERB
ftr-505	230	13	within	within	ADP
ftr-505	230	14	the	the	DET
ftr-505	230	15	taxable	taxable	ADJ
ftr-505	230	16	year	year	NOUN
ftr-505	230	17	on	on	ADP
ftr-505	230	18	indebtedness	indebtedness	NOUN
ftr-505	230	19	.	.	PUNCT
ftr-505	230	20	"	"	PUNCT
ftr-505	231	1	there	there	PRON
ftr-505	231	2	are	be	VERB
ftr-505	231	3	situations	situation	NOUN
ftr-505	231	4	in	in	ADP
ftr-505	231	5	which	which	PRON
ftr-505	231	6	the	the	DET
ftr-505	231	7	meaning	meaning	NOUN
ftr-505	231	8	of	of	ADP
ftr-505	231	9	"	"	PUNCT
ftr-505	231	10	indebtedness	indebtedness	NOUN
ftr-505	231	11	"	"	PUNCT
ftr-505	231	12	is	be	AUX
ftr-505	231	13	disputed	dispute	VERB
ftr-505	231	14	.	.	PUNCT
ftr-505	232	1	for	for	ADP
ftr-505	232	2	example	example	NOUN
ftr-505	232	3	,	,	PUNCT
ftr-505	232	4	due	due	ADP
ftr-505	232	5	to	to	ADP
ftr-505	232	6	a	a	DET
ftr-505	232	7	lack	lack	NOUN
ftr-505	232	8	of	of	ADP
ftr-505	232	9	indebtedness	indebtedness	NOUN
ftr-505	232	10	,	,	PUNCT
ftr-505	232	11	a	a	DET
ftr-505	232	12	guarantor	guarantor	NOUN
ftr-505	232	13	's	's	PART
ftr-505	232	14	payment	payment	NOUN
ftr-505	232	15	of	of	ADP
ftr-505	232	16	interest	interest	NOUN
ftr-505	232	17	before	before	ADP
ftr-505	232	18	default	default	NOUN
ftr-505	232	19	is	be	AUX
ftr-505	232	20	not	not	PART
ftr-505	232	21	considered	consider	VERB
ftr-505	232	22	payment	payment	NOUN
ftr-505	232	23	of	of	ADP
ftr-505	232	24	interest	interest	NOUN
ftr-505	232	25	for	for	ADP
ftr-505	232	26	tax	tax	NOUN
ftr-505	232	27	purposes	purpose	NOUN
ftr-505	232	28	.	.	PUNCT
ftr-505	233	1	see	see	VERB
ftr-505	233	2	bittker	bittker	NOUN
ftr-505	233	3	&	&	CCONJ
ftr-505	233	4	lokken	lokken	PROPN
ftr-505	233	5	,	,	PUNCT
ftr-505	233	6	supra	supra	PROPN
ftr-505	233	7	note	note	PROPN
ftr-505	233	8	16	16	NUM
ftr-505	233	9	,	,	PUNCT
ftr-505	233	10	1	1	NUM
ftr-505	233	11	31.1.4	31.1.4	NOUN
ftr-505	233	12	.	.	PUNCT
ftr-505	234	1	30	30	NUM
ftr-505	234	2	.	.	PUNCT
ftr-505	235	1	"	"	PUNCT
ftr-505	235	2	of	of	ADP
ftr-505	235	3	the	the	DET
ftr-505	235	4	several	several	ADJ
ftr-505	235	5	possible	possible	ADJ
ftr-505	235	6	characterizations	characterization	NOUN
ftr-505	235	7	,	,	PUNCT
ftr-505	235	8	service	service	NOUN
ftr-505	235	9	income	income	NOUN
ftr-505	235	10	offers	offer	VERB
ftr-505	235	11	the	the	DET
ftr-505	235	12	greatest	great	ADJ
ftr-505	235	13	promise	promise	NOUN
ftr-505	235	14	.	.	PUNCT
ftr-505	235	15	"	"	PUNCT
ftr-505	236	1	note	note	VERB
ftr-505	236	2	,	,	PUNCT
ftr-505	236	3	supra	supra	PROPN
ftr-505	236	4	note	note	NOUN
ftr-505	236	5	24	24	NUM
ftr-505	236	6	,	,	PUNCT
ftr-505	236	7	at	at	ADP
ftr-505	236	8	1958	1958	NUM
ftr-505	236	9	.	.	PUNCT
ftr-505	237	1	under	under	ADP
ftr-505	237	2	this	this	DET
ftr-505	237	3	characterization	characterization	NOUN
ftr-505	237	4	,	,	PUNCT
ftr-505	237	5	the	the	DET
ftr-505	237	6	financial	financial	ADJ
ftr-505	237	7	service	service	NOUN
ftr-505	237	8	income	income	NOUN
ftr-505	237	9	should	should	AUX
ftr-505	237	10	be	be	AUX
ftr-505	237	11	treated	treat	VERB
ftr-505	237	12	,	,	PUNCT
ftr-505	237	13	in	in	ADP
ftr-505	237	14	many	many	ADJ
ftr-505	237	15	cases	case	NOUN
ftr-505	237	16	,	,	PUNCT
ftr-505	237	17	as	as	ADP
ftr-505	237	18	ordinary	ordinary	ADJ
ftr-505	237	19	income	income	NOUN
ftr-505	237	20	or	or	CCONJ
ftr-505	237	21	expense	expense	NOUN
ftr-505	237	22	.	.	PUNCT
ftr-505	238	1	31	31	NUM
ftr-505	238	2	.	.	PUNCT
ftr-505	238	3	see	see	VERB
ftr-505	238	4	olander	olander	NOUN
ftr-505	238	5	&	&	CCONJ
ftr-505	238	6	spell	spell	PROPN
ftr-505	238	7	,	,	PUNCT
ftr-505	238	8	supra	supra	PROPN
ftr-505	238	9	note	note	PROPN
ftr-505	238	10	26	26	NUM
ftr-505	238	11	,	,	PUNCT
ftr-505	238	12	at	at	ADP
ftr-505	238	13	49	49	NUM
ftr-505	238	14	.	.	PUNCT
ftr-505	239	1	the	the	DET
ftr-505	239	2	characterization	characterization	NOUN
ftr-505	239	3	of	of	ADP
ftr-505	239	4	the	the	DET
ftr-505	239	5	swap	swap	NOUN
ftr-505	239	6	as	as	ADP
ftr-505	239	7	a	a	DET
ftr-505	239	8	hedging	hedging	NOUN
ftr-505	239	9	transaction	transaction	NOUN
ftr-505	239	10	does	do	AUX
ftr-505	239	11	not	not	PART
ftr-505	239	12	necessarily	necessarily	ADV
ftr-505	239	13	resolve	resolve	VERB
ftr-505	239	14	its	its	PRON
ftr-505	239	15	tax	tax	NOUN
ftr-505	239	16	treatment	treatment	NOUN
ftr-505	239	17	,	,	PUNCT
ftr-505	239	18	in	in	ADP
ftr-505	239	19	arkansas	arkansas	PROPN
ftr-505	239	20	best	well	ADV
ftr-505	239	21	,	,	PUNCT
ftr-505	239	22	the	the	DET
ftr-505	239	23	supreme	supreme	PROPN
ftr-505	239	24	court	court	PROPN
ftr-505	239	25	interpreted	interpret	VERB
ftr-505	239	26	the	the	DET
ftr-505	239	27	corn	corn	NOUN
ftr-505	239	28	products	product	NOUN
ftr-505	239	29	decision	decision	NOUN
ftr-505	239	30	as	as	ADP
ftr-505	239	31	"	"	PUNCT
ftr-505	239	32	involving	involve	VERB
ftr-505	239	33	an	an	DET
ftr-505	239	34	application	application	NOUN
ftr-505	239	35	of	of	ADP
ftr-505	239	36	§	§	PROPN
ftr-505	239	37	122	122	NUM
ftr-505	239	38	i	i	PRON
ftr-505	239	39	's	's	PART
ftr-505	239	40	inventory	inventory	NOUN
ftr-505	239	41	exception	exception	NOUN
ftr-505	239	42	"	"	PUNCT
ftr-505	239	43	rather	rather	ADV
ftr-505	239	44	than	than	ADP
ftr-505	239	45	creating	create	VERB
ftr-505	239	46	"	"	PUNCT
ftr-505	239	47	a	a	DET
ftr-505	239	48	general	general	ADJ
ftr-505	239	49	exemption	exemption	NOUN
ftr-505	239	50	from	from	ADP
ftr-505	239	51	capital	capital	NOUN
ftr-505	239	52	-	-	PUNCT
ftr-505	239	53	asset	asset	NOUN
ftr-505	239	54	status	status	NOUN
ftr-505	239	55	for	for	ADP
ftr-505	239	56	assets	asset	NOUN
ftr-505	239	57	acquired	acquire	VERB
ftr-505	239	58	for	for	ADP
ftr-505	239	59	business	business	NOUN
ftr-505	239	60	purposes	purpose	NOUN
ftr-505	239	61	.	.	PUNCT
ftr-505	239	62	"	"	PUNCT
ftr-505	240	1	arkansas	arkansas	PROPN
ftr-505	240	2	best	good	ADJ
ftr-505	240	3	corp	corp	PROPN
ftr-505	240	4	.	.	PROPN
ftr-505	241	1	v.	v.	PROPN
ftr-505	241	2	commissioner	commissioner	PROPN
ftr-505	241	3	,	,	PUNCT
ftr-505	241	4	485	485	NUM
ftr-505	241	5	u.s	u.s	PROPN
ftr-505	241	6	.	.	PROPN
ftr-505	241	7	212	212	NUM
ftr-505	241	8	,	,	PUNCT
ftr-505	241	9	220	220	NUM
ftr-505	241	10	-	-	SYM
ftr-505	241	11	21	21	NUM
ftr-505	241	12	(	(	PUNCT
ftr-505	241	13	1988	1988	NUM
ftr-505	241	14	)	)	PUNCT
ftr-505	241	15	(	(	PUNCT
ftr-505	241	16	interpretating	interpretate	VERB
ftr-505	241	17	corn	corn	NOUN
ftr-505	241	18	prods	prod	NOUN
ftr-505	241	19	.	.	PUNCT
ftr-505	242	1	ref	ref	PROPN
ftr-505	242	2	.	.	PUNCT
ftr-505	243	1	co.	co.	PROPN
ftr-505	244	1	v.	v.	PROPN
ftr-505	244	2	commissioner	commissioner	PROPN
ftr-505	244	3	,	,	PUNCT
ftr-505	244	4	350	350	NUM
ftr-505	244	5	u.s	u.s	PROPN
ftr-505	244	6	.	.	PROPN
ftr-505	244	7	46	46	NUM
ftr-505	244	8	(	(	PUNCT
ftr-505	244	9	1955	1955	NUM
ftr-505	244	10	)	)	PUNCT
ftr-505	244	11	)	)	PUNCT
ftr-505	244	12	.	.	PUNCT
ftr-505	245	1	a	a	DET
ftr-505	245	2	relatively	relatively	ADV
ftr-505	245	3	narrow	narrow	ADJ
ftr-505	245	4	interpretation	interpretation	NOUN
ftr-505	245	5	of	of	ADP
ftr-505	245	6	arkansas	arkansas	PROPN
ftr-505	245	7	best	well	ADV
ftr-505	245	8	was	be	AUX
ftr-505	245	9	adopted	adopt	VERB
ftr-505	245	10	recently	recently	ADV
ftr-505	245	11	in	in	ADP
ftr-505	245	12	federal	federal	ADJ
ftr-505	245	13	national	national	ADJ
ftr-505	245	14	mortgage	mortgage	PROPN
ftr-505	245	15	ass'n	ass'n	PROPN
ftr-505	245	16	,	,	PUNCT
ftr-505	245	17	where	where	SCONJ
ftr-505	245	18	the	the	DET
ftr-505	245	19	tax	tax	NOUN
ftr-505	245	20	court	court	NOUN
ftr-505	245	21	held	hold	VERB
ftr-505	245	22	that	that	SCONJ
ftr-505	245	23	the	the	DET
ftr-505	245	24	transactions	transaction	NOUN
ftr-505	245	25	undertaken	undertake	VERB
ftr-505	245	26	by	by	ADP
ftr-505	245	27	the	the	DET
ftr-505	245	28	federal	federal	ADJ
ftr-505	245	29	national	national	PROPN
ftr-505	245	30	mortgage	mortgage	PROPN
ftr-505	245	31	association	association	PROPN
ftr-505	245	32	to	to	PART
ftr-505	245	33	reduce	reduce	VERB
ftr-505	245	34	its	its	PRON
ftr-505	245	35	interest	interest	NOUN
ftr-505	245	36	-	-	PUNCT
ftr-505	245	37	rate	rate	NOUN
ftr-505	245	38	risk	risk	NOUN
ftr-505	245	39	with	with	ADP
ftr-505	245	40	respect	respect	NOUN
ftr-505	245	41	to	to	ADP
ftr-505	245	42	the	the	DET
ftr-505	245	43	issuance	issuance	NOUN
ftr-505	245	44	of	of	ADP
ftr-505	245	45	debentures	debenture	NOUN
ftr-505	245	46	and	and	CCONJ
ftr-505	245	47	mortgage	mortgage	NOUN
ftr-505	245	48	commitments	commitment	NOUN
ftr-505	245	49	were	be	AUX
ftr-505	245	50	hedges	hedge	NOUN
ftr-505	245	51	.	.	PUNCT
ftr-505	246	1	federal	federal	ADJ
ftr-505	246	2	nat'l	nat'l	PROPN
ftr-505	246	3	mortgage	mortgage	VERB
ftr-505	246	4	ass'n	ass'n	PROPN
ftr-505	246	5	v.	v.	PROPN
ftr-505	246	6	commissioner	commissioner	NOUN
ftr-505	246	7	,	,	PUNCT
ftr-505	246	8	100	100	NUM
ftr-505	246	9	t.c	t.c	PROPN
ftr-505	246	10	.	.	PUNCT
ftr-505	247	1	no	no	INTJ
ftr-505	247	2	.	.	NOUN
ftr-505	248	1	36	36	NUM
ftr-505	248	2	(	(	PUNCT
ftr-505	248	3	cch	cch	NOUN
ftr-505	248	4	)	)	PUNCT
ftr-505	248	5	49,102	49,102	NUM
ftr-505	248	6	,	,	PUNCT
ftr-505	248	7	at	at	ADP
ftr-505	248	8	4191	4191	NUM
ftr-505	248	9	.	.	PUNCT
ftr-505	249	1	the	the	DET
ftr-505	249	2	disposition	disposition	NOUN
ftr-505	249	3	of	of	ADP
ftr-505	249	4	the	the	DET
ftr-505	249	5	hedges	hedge	NOUN
ftr-505	249	6	resulted	result	VERB
ftr-505	249	7	in	in	ADP
ftr-505	249	8	ordinary	ordinary	ADJ
ftr-505	249	9	gain	gain	NOUN
ftr-505	249	10	or	or	CCONJ
ftr-505	249	11	loss	loss	NOUN
ftr-505	249	12	since	since	SCONJ
ftr-505	249	13	the	the	DET
ftr-505	249	14	association	association	NOUN
ftr-505	249	15	's	's	PART
ftr-505	249	16	portfolio	portfolio	NOUN
ftr-505	249	17	of	of	ADP
ftr-505	249	18	mortgages	mortgage	NOUN
ftr-505	249	19	bore	bear	VERB
ftr-505	249	20	a	a	DET
ftr-505	249	21	close	close	ADJ
ftr-505	249	22	enough	enough	ADJ
ftr-505	249	23	connection	connection	NOUN
ftr-505	249	24	to	to	ADP
ftr-505	249	25	the	the	DET
ftr-505	249	26	§	§	PROPN
ftr-505	249	27	1221(4	1221(4	NUM
ftr-505	249	28	)	)	PUNCT
ftr-505	249	29	statutory	statutory	ADJ
ftr-505	249	30	exception	exception	NOUN
ftr-505	249	31	to	to	ADP
ftr-505	249	32	capital	capital	NOUN
ftr-505	249	33	-	-	PUNCT
ftr-505	249	34	asset	asset	NOUN
ftr-505	249	35	treatment	treatment	NOUN
ftr-505	249	36	.	.	PUNCT
ftr-505	250	1	i	i	PRON
ftr-505	250	2	d.	d.	PROPN
ftr-505	250	3	at	at	ADP
ftr-505	250	4	4196	4196	NUM
ftr-505	250	5	.	.	PUNCT
ftr-505	251	1	[	[	X
ftr-505	251	2	vol	vol	NOUN
ftr-505	251	3	1:12	1:12	NUM
ftr-505	251	4	19941	19941	NUM
ftr-505	251	5	the	the	DET
ftr-505	251	6	taxation	taxation	NOUN
ftr-505	251	7	of	of	ADP
ftr-505	251	8	interest	interest	NOUN
ftr-505	251	9	swaps	swap	NOUN
ftr-505	251	10	and	and	CCONJ
ftr-505	251	11	the	the	DET
ftr-505	251	12	financial	financial	ADJ
ftr-505	251	13	service	service	NOUN
ftr-505	251	14	charge	charge	VERB
ftr-505	251	15	739	739	NUM
ftr-505	251	16	an	an	DET
ftr-505	251	17	analogy	analogy	NOUN
ftr-505	251	18	with	with	ADP
ftr-505	251	19	forward	forward	ADJ
ftr-505	251	20	contracts	contract	NOUN
ftr-505	251	21	,	,	PUNCT
ftr-505	251	22	and	and	CCONJ
ftr-505	251	23	treats	treat	VERB
ftr-505	251	24	the	the	DET
ftr-505	251	25	swap	swap	NOUN
ftr-505	251	26	as	as	ADP
ftr-505	251	27	a	a	DET
ftr-505	251	28	capital	capital	NOUN
ftr-505	251	29	asset,32	asset,32	VERB
ftr-505	251	30	unless	unless	SCONJ
ftr-505	251	31	it	it	PRON
ftr-505	251	32	has	have	VERB
ftr-505	251	33	a	a	DET
ftr-505	251	34	hedging	hedge	VERB
ftr-505	251	35	purpose.33	purpose.33	NOUN
ftr-505	251	36	under	under	ADP
ftr-505	251	37	this	this	DET
ftr-505	251	38	approach	approach	NOUN
ftr-505	251	39	,	,	PUNCT
ftr-505	251	40	periodic	periodic	ADJ
ftr-505	251	41	payments	payment	NOUN
ftr-505	251	42	under	under	ADP
ftr-505	251	43	the	the	DET
ftr-505	251	44	swap	swap	NOUN
ftr-505	251	45	contract	contract	NOUN
ftr-505	251	46	create	create	VERB
ftr-505	251	47	its	its	PRON
ftr-505	251	48	basis	basis	NOUN
ftr-505	251	49	,	,	PUNCT
ftr-505	251	50	while	while	SCONJ
ftr-505	251	51	periodic	periodic	ADJ
ftr-505	251	52	receipts	receipt	NOUN
ftr-505	251	53	represent	represent	VERB
ftr-505	251	54	a	a	DET
ftr-505	251	55	return	return	NOUN
ftr-505	251	56	of	of	ADP
ftr-505	251	57	capital	capital	NOUN
ftr-505	251	58	to	to	ADP
ftr-505	251	59	the	the	DET
ftr-505	251	60	extent	extent	NOUN
ftr-505	251	61	of	of	ADP
ftr-505	251	62	the	the	DET
ftr-505	251	63	purchase	purchase	NOUN
ftr-505	251	64	price	price	NOUN
ftr-505	251	65	;	;	PUNCT
ftr-505	251	66	any	any	DET
ftr-505	251	67	excess	excess	NOUN
ftr-505	251	68	of	of	ADP
ftr-505	251	69	receipts	receipt	NOUN
ftr-505	251	70	over	over	ADP
ftr-505	251	71	payments	payment	NOUN
ftr-505	251	72	is	be	AUX
ftr-505	251	73	to	to	PART
ftr-505	251	74	be	be	AUX
ftr-505	251	75	considered	consider	VERB
ftr-505	251	76	as	as	ADP
ftr-505	251	77	capital	capital	NOUN
ftr-505	251	78	gain	gain	NOUN
ftr-505	251	79	(	(	PUNCT
ftr-505	251	80	or	or	CCONJ
ftr-505	251	81	loss	loss	NOUN
ftr-505	251	82	)	)	PUNCT
ftr-505	251	83	.	.	PUNCT
ftr-505	252	1	4	4	NUM
ftr-505	252	2	the	the	DET
ftr-505	252	3	"	"	PUNCT
ftr-505	252	4	consensus	consensus	NOUN
ftr-505	252	5	"	"	PUNCT
ftr-505	252	6	of	of	ADP
ftr-505	252	7	most	most	ADJ
ftr-505	252	8	commentators	commentator	NOUN
ftr-505	252	9	-	-	PUNCT
ftr-505	252	10	who	who	PRON
ftr-505	252	11	,	,	PUNCT
ftr-505	252	12	while	while	SCONJ
ftr-505	252	13	not	not	PART
ftr-505	252	14	agreeing	agree	VERB
ftr-505	252	15	upon	upon	SCONJ
ftr-505	252	16	the	the	DET
ftr-505	252	17	character	character	NOUN
ftr-505	252	18	of	of	ADP
ftr-505	252	19	the	the	DET
ftr-505	252	20	swap	swap	NOUN
ftr-505	252	21	receipts	receipt	NOUN
ftr-505	252	22	,	,	PUNCT
ftr-505	252	23	do	do	AUX
ftr-505	252	24	agree	agree	VERB
ftr-505	252	25	that	that	SCONJ
ftr-505	252	26	they	they	PRON
ftr-505	252	27	do	do	AUX
ftr-505	252	28	not	not	PART
ftr-505	252	29	represent	represent	VERB
ftr-505	252	30	interest	interest	NOUN
ftr-505	252	31	income	income	NOUN
ftr-505	252	32	-	-	PUNCT
ftr-505	252	33	was	be	AUX
ftr-505	252	34	recently	recently	ADV
ftr-505	252	35	described	describe	VERB
ftr-505	252	36	as	as	SCONJ
ftr-505	252	37	follows	follow	VERB
ftr-505	252	38	:	:	PUNCT
ftr-505	252	39	interest	interest	NOUN
ftr-505	252	40	represents	represent	VERB
ftr-505	252	41	compensation	compensation	NOUN
ftr-505	252	42	for	for	ADP
ftr-505	252	43	the	the	DET
ftr-505	252	44	use	use	NOUN
ftr-505	252	45	of	of	ADP
ftr-505	252	46	borrowed	borrow	VERB
ftr-505	252	47	money	money	NOUN
ftr-505	252	48	.	.	PUNCT
ftr-505	253	1	in	in	ADP
ftr-505	253	2	an	an	DET
ftr-505	253	3	interest	interest	NOUN
ftr-505	253	4	rate	rate	NOUN
ftr-505	253	5	swap	swap	NOUN
ftr-505	253	6	,	,	PUNCT
ftr-505	253	7	the	the	DET
ftr-505	253	8	contracting	contracting	NOUN
ftr-505	253	9	parties	party	NOUN
ftr-505	253	10	never	never	ADV
ftr-505	253	11	exchange	exchange	VERB
ftr-505	253	12	any	any	DET
ftr-505	253	13	part	part	NOUN
ftr-505	253	14	of	of	ADP
ftr-505	253	15	the	the	DET
ftr-505	253	16	notional	notional	ADJ
ftr-505	253	17	principal	principal	ADJ
ftr-505	253	18	amount	amount	NOUN
ftr-505	253	19	;	;	PUNCT
ftr-505	253	20	it	it	PRON
ftr-505	253	21	serves	serve	VERB
ftr-505	253	22	only	only	ADV
ftr-505	253	23	as	as	ADP
ftr-505	253	24	a	a	DET
ftr-505	253	25	reference	reference	NOUN
ftr-505	253	26	on	on	ADP
ftr-505	253	27	which	which	PRON
ftr-505	253	28	payments	payment	NOUN
ftr-505	253	29	are	be	AUX
ftr-505	253	30	based	base	VERB
ftr-505	253	31	.	.	PUNCT
ftr-505	254	1	because	because	SCONJ
ftr-505	254	2	no	no	DET
ftr-505	254	3	party	party	NOUN
ftr-505	254	4	has	have	AUX
ftr-505	254	5	borrowed	borrow	VERB
ftr-505	254	6	funds	fund	NOUN
ftr-505	254	7	from	from	ADP
ftr-505	254	8	a	a	DET
ftr-505	254	9	counterparty	counterparty	NOUN
ftr-505	254	10	,	,	PUNCT
ftr-505	254	11	there	there	PRON
ftr-505	254	12	can	can	AUX
ftr-505	254	13	be	be	AUX
ftr-505	254	14	no	no	DET
ftr-505	254	15	compensation	compensation	NOUN
ftr-505	254	16	for	for	ADP
ftr-505	254	17	the	the	DET
ftr-505	254	18	use	use	NOUN
ftr-505	254	19	of	of	ADP
ftr-505	254	20	borrowed	borrow	VERB
ftr-505	254	21	funds	fund	NOUN
ftr-505	254	22	-	-	PUNCT
ftr-505	254	23	and	and	CCONJ
ftr-505	254	24	thus	thus	ADV
ftr-505	254	25	no	no	DET
ftr-505	254	26	"	"	PUNCT
ftr-505	254	27	interest	interest	NOUN
ftr-505	254	28	"	"	PUNCT
ftr-505	254	29	in	in	ADP
ftr-505	254	30	the	the	DET
ftr-505	254	31	traditional	traditional	ADJ
ftr-505	254	32	sense	sense	NOUN
ftr-505	254	33	of	of	ADP
ftr-505	254	34	that	that	DET
ftr-505	254	35	term	term	NOUN
ftr-505	254	36	.	.	PUNCT
ftr-505	254	37	"	"	PUNCT
ftr-505	255	1	indeed	indeed	ADV
ftr-505	255	2	,	,	PUNCT
ftr-505	255	3	it	it	PRON
ftr-505	255	4	is	be	AUX
ftr-505	255	5	this	this	DET
ftr-505	255	6	"	"	PUNCT
ftr-505	255	7	traditional	traditional	ADJ
ftr-505	255	8	sense	sense	NOUN
ftr-505	255	9	"	"	PUNCT
ftr-505	255	10	of	of	ADP
ftr-505	255	11	the	the	DET
ftr-505	255	12	term	term	NOUN
ftr-505	255	13	"	"	PUNCT
ftr-505	255	14	interest	interest	NOUN
ftr-505	255	15	,	,	PUNCT
ftr-505	255	16	"	"	PUNCT
ftr-505	255	17	as	as	SCONJ
ftr-505	255	18	adopted	adopt	VERB
ftr-505	255	19	by	by	ADP
ftr-505	255	20	the	the	DET
ftr-505	255	21	courts	court	NOUN
ftr-505	255	22	,	,	PUNCT
ftr-505	255	23	which	which	PRON
ftr-505	255	24	is	be	AUX
ftr-505	255	25	the	the	DET
ftr-505	255	26	subject	subject	NOUN
ftr-505	255	27	of	of	ADP
ftr-505	255	28	this	this	DET
ftr-505	255	29	article	article	NOUN
ftr-505	255	30	.	.	PUNCT
ftr-505	256	1	under	under	ADP
ftr-505	256	2	the	the	DET
ftr-505	256	3	suggested	suggest	VERB
ftr-505	256	4	approach	approach	NOUN
ftr-505	256	5	,	,	PUNCT
ftr-505	256	6	"	"	PUNCT
ftr-505	256	7	interest	interest	NOUN
ftr-505	256	8	"	"	PUNCT
ftr-505	256	9	should	should	AUX
ftr-505	256	10	be	be	AUX
ftr-505	256	11	determined	determine	VERB
ftr-505	256	12	,	,	PUNCT
ftr-505	256	13	normatively	normatively	ADV
ftr-505	256	14	speaking	speak	VERB
ftr-505	256	15	,	,	PUNCT
ftr-505	256	16	by	by	ADP
ftr-505	256	17	its	its	PRON
ftr-505	256	18	effective	effective	ADJ
ftr-505	256	19	rate	rate	NOUN
ftr-505	256	20	,	,	PUNCT
ftr-505	256	21	and	and	CCONJ
ftr-505	256	22	not	not	PART
ftr-505	256	23	by	by	ADP
ftr-505	256	24	its	its	PRON
ftr-505	256	25	nominal	nominal	ADJ
ftr-505	256	26	rate	rate	NOUN
ftr-505	256	27	.	.	PUNCT
ftr-505	257	1	the	the	DET
ftr-505	257	2	effective	effective	ADJ
ftr-505	257	3	rate	rate	NOUN
ftr-505	257	4	of	of	ADP
ftr-505	257	5	interest	interest	NOUN
ftr-505	257	6	is	be	AUX
ftr-505	257	7	32	32	NUM
ftr-505	257	8	.	.	PUNCT
ftr-505	258	1	for	for	ADP
ftr-505	258	2	a	a	DET
ftr-505	258	3	discussion	discussion	NOUN
ftr-505	258	4	of	of	ADP
ftr-505	258	5	the	the	DET
ftr-505	258	6	problem	problem	NOUN
ftr-505	258	7	of	of	ADP
ftr-505	258	8	an	an	DET
ftr-505	258	9	apparent	apparent	ADJ
ftr-505	258	10	lack	lack	NOUN
ftr-505	258	11	of	of	ADP
ftr-505	258	12	"	"	PUNCT
ftr-505	258	13	'	'	PUNCT
ftr-505	258	14	sale	sale	NOUN
ftr-505	258	15	or	or	CCONJ
ftr-505	258	16	exchange	exchange	NOUN
ftr-505	258	17	,	,	PUNCT
ftr-505	258	18	see	see	VERB
ftr-505	258	19	olander	olander	NOUN
ftr-505	258	20	&	&	CCONJ
ftr-505	258	21	spell	spell	PROPN
ftr-505	258	22	,	,	PUNCT
ftr-505	258	23	supra	supra	PROPN
ftr-505	258	24	note	note	PROPN
ftr-505	258	25	26	26	NUM
ftr-505	258	26	,	,	PUNCT
ftr-505	258	27	at	at	ADP
ftr-505	258	28	45	45	NUM
ftr-505	258	29	-	-	SYM
ftr-505	258	30	47	47	NUM
ftr-505	258	31	.	.	PUNCT
ftr-505	259	1	33	33	NUM
ftr-505	259	2	.	.	PUNCT
ftr-505	260	1	i	i	PRON
ftr-505	260	2	d.	d.	PROPN
ftr-505	260	3	at	at	ADP
ftr-505	260	4	49	49	NUM
ftr-505	260	5	.	.	PUNCT
ftr-505	261	1	34	34	NUM
ftr-505	261	2	.	.	PUNCT
ftr-505	262	1	i	i	PRON
ftr-505	262	2	d.	d.	PROPN
ftr-505	262	3	at	at	ADP
ftr-505	262	4	48	48	NUM
ftr-505	262	5	.	.	PUNCT
ftr-505	263	1	in	in	ADP
ftr-505	263	2	proposed	propose	VERB
ftr-505	263	3	regulations	regulation	NOUN
ftr-505	263	4	the	the	DET
ftr-505	263	5	service	service	NOUN
ftr-505	263	6	adopted	adopt	VERB
ftr-505	263	7	a	a	DET
ftr-505	263	8	programmatic	programmatic	ADJ
ftr-505	263	9	approach	approach	NOUN
ftr-505	263	10	.	.	PUNCT
ftr-505	264	1	for	for	ADP
ftr-505	264	2	example	example	NOUN
ftr-505	264	3	,	,	PUNCT
ftr-505	264	4	under	under	ADP
ftr-505	264	5	a	a	DET
ftr-505	264	6	straddle	straddle	NOUN
ftr-505	264	7	-	-	PUNCT
ftr-505	264	8	type	type	NOUN
ftr-505	264	9	analysis	analysis	NOUN
ftr-505	264	10	,	,	PUNCT
ftr-505	264	11	any	any	DET
ftr-505	264	12	realized	realize	VERB
ftr-505	264	13	loss	loss	NOUN
ftr-505	264	14	in	in	ADP
ftr-505	264	15	a	a	DET
ftr-505	264	16	swap	swap	NOUN
ftr-505	264	17	transaction	transaction	NOUN
ftr-505	264	18	would	would	AUX
ftr-505	264	19	not	not	PART
ftr-505	264	20	be	be	AUX
ftr-505	264	21	recognized	recognize	VERB
ftr-505	264	22	to	to	ADP
ftr-505	264	23	the	the	DET
ftr-505	264	24	extent	extent	NOUN
ftr-505	264	25	,	,	PUNCT
ftr-505	264	26	if	if	SCONJ
ftr-505	264	27	any	any	PRON
ftr-505	264	28	,	,	PUNCT
ftr-505	264	29	of	of	ADP
ftr-505	264	30	an	an	DET
ftr-505	264	31	unrealized	unrealized	ADJ
ftr-505	264	32	gain	gain	NOUN
ftr-505	264	33	in	in	ADP
ftr-505	264	34	an	an	DET
ftr-505	264	35	"	"	PUNCT
ftr-505	264	36	'	'	PUNCT
ftr-505	264	37	offsetting	offset	VERB
ftr-505	264	38	position.gain	position.gain	NOUN
ftr-505	264	39	or	or	CCONJ
ftr-505	264	40	loss	loss	NOUN
ftr-505	264	41	arising	arise	VERB
ftr-505	264	42	at	at	ADP
ftr-505	264	43	the	the	DET
ftr-505	264	44	termination	termination	NOUN
ftr-505	264	45	of	of	ADP
ftr-505	264	46	the	the	DET
ftr-505	264	47	contract	contract	NOUN
ftr-505	264	48	would	would	AUX
ftr-505	264	49	be	be	AUX
ftr-505	264	50	considered	consider	VERB
ftr-505	264	51	capital	capital	NOUN
ftr-505	264	52	.	.	PUNCT
ftr-505	265	1	see	see	VERB
ftr-505	265	2	prop	prop	NOUN
ftr-505	265	3	.	.	PUNCT
ftr-505	266	1	regs	regs	PROPN
ftr-505	266	2	.	.	PUNCT
ftr-505	267	1	§	§	PROPN
ftr-505	267	2	§	§	PROPN
ftr-505	267	3	1.446	1.446	NUM
ftr-505	267	4	-	-	SYM
ftr-505	267	5	3	3	NUM
ftr-505	267	6	,	,	PUNCT
ftr-505	267	7	-4	-4	PROPN
ftr-505	267	8	.	.	PROPN
ftr-505	267	9	35	35	NUM
ftr-505	267	10	.	.	PUNCT
ftr-505	268	1	note	note	NOUN
ftr-505	268	2	,	,	PUNCT
ftr-505	268	3	supra	supra	PROPN
ftr-505	268	4	note	note	PROPN
ftr-505	268	5	26	26	NUM
ftr-505	268	6	,	,	PUNCT
ftr-505	268	7	at	at	ADP
ftr-505	268	8	1275	1275	NUM
ftr-505	268	9	.	.	PUNCT
ftr-505	269	1	the	the	DET
ftr-505	269	2	american	american	PROPN
ftr-505	269	3	bar	bar	PROPN
ftr-505	269	4	association	association	PROPN
ftr-505	269	5	task	task	NOUN
ftr-505	269	6	force	force	NOUN
ftr-505	269	7	of	of	ADP
ftr-505	269	8	the	the	DET
ftr-505	269	9	interest	interest	NOUN
ftr-505	269	10	rate	rate	NOUN
ftr-505	269	11	agreement	agreement	NOUN
ftr-505	269	12	subcommittee	subcommittee	NOUN
ftr-505	269	13	has	have	AUX
ftr-505	269	14	reached	reach	VERB
ftr-505	269	15	a	a	DET
ftr-505	269	16	similar	similar	ADJ
ftr-505	269	17	conclusion	conclusion	NOUN
ftr-505	269	18	with	with	ADP
ftr-505	269	19	regard	regard	NOUN
ftr-505	269	20	to	to	ADP
ftr-505	269	21	character	character	NOUN
ftr-505	269	22	of	of	ADP
ftr-505	269	23	payments	payment	NOUN
ftr-505	269	24	made	make	VERB
ftr-505	269	25	pursuant	pursuant	ADJ
ftr-505	269	26	to	to	ADP
ftr-505	269	27	caps	cap	NOUN
ftr-505	269	28	and	and	CCONJ
ftr-505	269	29	floors	floor	NOUN
ftr-505	269	30	.	.	PUNCT
ftr-505	270	1	since	since	SCONJ
ftr-505	270	2	,	,	PUNCT
ftr-505	270	3	on	on	ADP
ftr-505	270	4	its	its	PRON
ftr-505	270	5	face	face	NOUN
ftr-505	270	6	,	,	PUNCT
ftr-505	270	7	a	a	DET
ftr-505	270	8	cap	cap	NOUN
ftr-505	270	9	or	or	CCONJ
ftr-505	270	10	floor	floor	NOUN
ftr-505	270	11	agreement	agreement	NOUN
ftr-505	270	12	does	do	AUX
ftr-505	270	13	not	not	PART
ftr-505	270	14	call	call	VERB
ftr-505	270	15	for	for	ADP
ftr-505	270	16	a	a	DET
ftr-505	270	17	loan	loan	NOUN
ftr-505	270	18	of	of	ADP
ftr-505	270	19	money	money	NOUN
ftr-505	270	20	(	(	PUNCT
ftr-505	270	21	the	the	DET
ftr-505	270	22	principal	principal	ADJ
ftr-505	270	23	amount	amount	NOUN
ftr-505	270	24	specified	specify	VERB
ftr-505	270	25	in	in	ADP
ftr-505	270	26	the	the	DET
ftr-505	270	27	agreement	agreement	NOUN
ftr-505	270	28	is	be	AUX
ftr-505	270	29	merely	merely	ADV
ftr-505	270	30	"	"	PUNCT
ftr-505	270	31	notional	notional	ADJ
ftr-505	270	32	"	"	PUNCT
ftr-505	270	33	and	and	CCONJ
ftr-505	270	34	there	there	PRON
ftr-505	270	35	is	be	VERB
ftr-505	270	36	no	no	DET
ftr-505	270	37	obligation	obligation	NOUN
ftr-505	270	38	to	to	PART
ftr-505	270	39	repay	repay	VERB
ftr-505	270	40	the	the	DET
ftr-505	270	41	premium	premium	NOUN
ftr-505	270	42	received	receive	VERB
ftr-505	270	43	)	)	PUNCT
ftr-505	270	44	.	.	PUNCT
ftr-505	271	1	payments	payment	NOUN
ftr-505	271	2	made	make	VERB
ftr-505	271	3	pursuant	pursuant	ADJ
ftr-505	271	4	to	to	ADP
ftr-505	271	5	the	the	DET
ftr-505	271	6	agreement	agreement	NOUN
ftr-505	271	7	would	would	AUX
ftr-505	271	8	not	not	PART
ftr-505	271	9	appear	appear	VERB
ftr-505	271	10	to	to	PART
ftr-505	271	11	qualify	qualify	VERB
ftr-505	271	12	as	as	ADP
ftr-505	271	13	compensation	compensation	NOUN
ftr-505	271	14	for	for	ADP
ftr-505	271	15	the	the	DET
ftr-505	271	16	use	use	NOUN
ftr-505	271	17	or	or	CCONJ
ftr-505	271	18	forbearance	forbearance	NOUN
ftr-505	271	19	of	of	ADP
ftr-505	271	20	money	money	NOUN
ftr-505	271	21	.	.	PUNCT
ftr-505	272	1	a.b.a	a.b.a	NOUN
ftr-505	272	2	.	.	PUNCT
ftr-505	272	3	sec	sec	PROPN
ftr-505	272	4	.	.	PROPN
ftr-505	272	5	of	of	ADP
ftr-505	272	6	tax'n	tax'n	NOUN
ftr-505	272	7	,	,	PUNCT
ftr-505	272	8	comm	comm	NOUN
ftr-505	272	9	.	.	PUNCT
ftr-505	273	1	on	on	ADP
ftr-505	273	2	fin	fin	NOUN
ftr-505	273	3	.	.	PUNCT
ftr-505	274	1	transactions	transaction	NOUN
ftr-505	274	2	,	,	PUNCT
ftr-505	274	3	task	task	NOUN
ftr-505	274	4	force	force	NOUN
ftr-505	274	5	of	of	ADP
ftr-505	274	6	the	the	DET
ftr-505	274	7	interest	interest	NOUN
ftr-505	274	8	rate	rate	NOUN
ftr-505	274	9	agreement	agreement	NOUN
ftr-505	274	10	subcommittee	subcommittee	NOUN
ftr-505	274	11	,	,	PUNCT
ftr-505	274	12	report	report	NOUN
ftr-505	274	13	on	on	ADP
ftr-505	274	14	selected	select	VERB
ftr-505	274	15	aspects	aspect	NOUN
ftr-505	274	16	of	of	ADP
ftr-505	274	17	interest	interest	NOUN
ftr-505	274	18	rate	rate	NOUN
ftr-505	274	19	caps	cap	NOUN
ftr-505	274	20	,	,	PUNCT
ftr-505	274	21	floors	floor	NOUN
ftr-505	274	22	.	.	PUNCT
ftr-505	275	1	and	and	CCONJ
ftr-505	275	2	collars	collar	NOUN
ftr-505	275	3	,	,	PUNCT
ftr-505	275	4	44	44	NUM
ftr-505	275	5	tax	tax	NOUN
ftr-505	275	6	law	law	NOUN
ftr-505	275	7	.	.	PUNCT
ftr-505	276	1	1075	1075	NUM
ftr-505	276	2	,	,	PUNCT
ftr-505	276	3	1093	1093	NUM
ftr-505	276	4	(	(	PUNCT
ftr-505	276	5	1991	1991	NUM
ftr-505	276	6	)	)	PUNCT
ftr-505	277	1	[	[	X
ftr-505	277	2	hereinafter	hereinafter	NOUN
ftr-505	277	3	a.b.a	a.b.a	NOUN
ftr-505	277	4	.	.	PUNCT
ftr-505	277	5	task	task	PROPN
ftr-505	277	6	force	force	PROPN
ftr-505	277	7	report	report	PROPN
ftr-505	277	8	)	)	PUNCT
ftr-505	277	9	.	.	PUNCT
ftr-505	278	1	similarly	similarly	ADV
ftr-505	278	2	,	,	PUNCT
ftr-505	278	3	the	the	DET
ftr-505	278	4	preamble	preamble	NOUN
ftr-505	278	5	to	to	PART
ftr-505	278	6	prop	prop	VERB
ftr-505	278	7	.	.	PUNCT
ftr-505	279	1	regs	regs	PROPN
ftr-505	279	2	.	.	PUNCT
ftr-505	280	1	§	§	PROPN
ftr-505	280	2	1.446	1.446	NUM
ftr-505	280	3	-	-	SYM
ftr-505	280	4	3	3	NUM
ftr-505	280	5	,	,	PUNCT
ftr-505	280	6	56	56	NUM
ftr-505	280	7	fed	feed	VERB
ftr-505	280	8	.	.	PUNCT
ftr-505	281	1	reg	reg	PROPN
ftr-505	281	2	.	.	PUNCT
ftr-505	282	1	31,350	31,350	NUM
ftr-505	282	2	(	(	PUNCT
ftr-505	282	3	1991	1991	NUM
ftr-505	282	4	)	)	PUNCT
ftr-505	282	5	.	.	PUNCT
ftr-505	283	1	states	state	VERB
ftr-505	283	2	that	that	SCONJ
ftr-505	283	3	"	"	PUNCT
ftr-505	283	4	[	[	X
ftr-505	283	5	because	because	SCONJ
ftr-505	283	6	the	the	DET
ftr-505	283	7	notional	notional	ADJ
ftr-505	283	8	principal	principal	ADJ
ftr-505	283	9	amount	amount	NOUN
ftr-505	283	10	is	be	AUX
ftr-505	283	11	not	not	PART
ftr-505	283	12	exchanged	exchange	VERB
ftr-505	283	13	by	by	ADP
ftr-505	283	14	the	the	DET
ftr-505	283	15	parties	party	NOUN
ftr-505	283	16	,	,	PUNCT
ftr-505	283	17	the	the	DET
ftr-505	283	18	payments	payment	NOUN
ftr-505	283	19	due	due	ADJ
ftr-505	283	20	under	under	ADP
ftr-505	283	21	a	a	DET
ftr-505	283	22	typical	typical	ADJ
ftr-505	283	23	interest	interest	NOUN
ftr-505	283	24	rate	rate	NOUN
ftr-505	283	25	swap	swap	NOUN
ftr-505	283	26	,	,	PUNCT
ftr-505	283	27	cap	cap	NOUN
ftr-505	283	28	,	,	PUNCT
ftr-505	283	29	or	or	CCONJ
ftr-505	283	30	floor	floor	NOUN
ftr-505	283	31	are	be	AUX
ftr-505	283	32	not	not	PART
ftr-505	283	33	compensation	compensation	NOUN
ftr-505	283	34	for	for	ADP
ftr-505	283	35	the	the	DET
ftr-505	283	36	use	use	NOUN
ftr-505	283	37	or	or	CCONJ
ftr-505	283	38	forebearance	forebearance	NOUN
ftr-505	283	39	of	of	ADP
ftr-505	283	40	money	money	NOUN
ftr-505	283	41	and	and	CCONJ
ftr-505	283	42	therefore	therefore	ADV
ftr-505	283	43	are	be	AUX
ftr-505	283	44	not	not	PART
ftr-505	283	45	'	'	PUNCT
ftr-505	283	46	interest	interest	NOUN
ftr-505	283	47	'	'	PUNCT
ftr-505	283	48	.	.	PUNCT
ftr-505	283	49	"	"	PUNCT
ftr-505	284	1	see	see	VERB
ftr-505	284	2	also	also	ADV
ftr-505	284	3	steinberg	steinberg	PROPN
ftr-505	284	4	,	,	PUNCT
ftr-505	284	5	supra	supra	PROPN
ftr-505	284	6	note	note	PROPN
ftr-505	284	7	24	24	NUM
ftr-505	284	8	,	,	PUNCT
ftr-505	284	9	at	at	ADP
ftr-505	284	10	275	275	NUM
ftr-505	284	11	.	.	PUNCT
ftr-505	285	1	florida	florida	PROPN
ftr-505	285	2	tax	tax	PROPN
ftr-505	285	3	review	review	NOUN
ftr-505	285	4	determined	determine	VERB
ftr-505	285	5	by	by	ADP
ftr-505	285	6	inter	inter	ADJ
ftr-505	285	7	alia	alia	NOUN
ftr-505	285	8	including	include	VERB
ftr-505	285	9	any	any	DET
ftr-505	285	10	direct	direct	ADJ
ftr-505	285	11	cost	cost	NOUN
ftr-505	285	12	of	of	ADP
ftr-505	285	13	credit	credit	NOUN
ftr-505	285	14	whether	whether	SCONJ
ftr-505	285	15	incurred	incur	VERB
ftr-505	285	16	to	to	PART
ftr-505	285	17	reduce	reduce	VERB
ftr-505	285	18	the	the	DET
ftr-505	285	19	overall	overall	ADJ
ftr-505	285	20	expense	expense	NOUN
ftr-505	285	21	of	of	ADP
ftr-505	285	22	borrowing	borrowing	NOUN
ftr-505	285	23	or	or	CCONJ
ftr-505	285	24	to	to	PART
ftr-505	285	25	hedge	hedge	VERB
ftr-505	285	26	against	against	ADP
ftr-505	285	27	the	the	DET
ftr-505	285	28	risk	risk	NOUN
ftr-505	285	29	of	of	ADP
ftr-505	285	30	interest	interest	NOUN
ftr-505	285	31	rate	rate	NOUN
ftr-505	285	32	fluctuation.36	fluctuation.36	VERB
ftr-505	285	33	any	any	DET
ftr-505	285	34	other	other	ADJ
ftr-505	285	35	treatment	treatment	NOUN
ftr-505	285	36	(	(	PUNCT
ftr-505	285	37	including	include	VERB
ftr-505	285	38	the	the	DET
ftr-505	285	39	"	"	PUNCT
ftr-505	285	40	service	service	NOUN
ftr-505	285	41	charge	charge	NOUN
ftr-505	285	42	"	"	PUNCT
ftr-505	285	43	approach	approach	NOUN
ftr-505	285	44	)	)	PUNCT
ftr-505	285	45	,	,	PUNCT
ftr-505	285	46	so	so	CCONJ
ftr-505	285	47	the	the	DET
ftr-505	285	48	argument	argument	NOUN
ftr-505	285	49	goes	go	VERB
ftr-505	285	50	,	,	PUNCT
ftr-505	285	51	distorts	distort	VERB
ftr-505	285	52	the	the	DET
ftr-505	285	53	tax	tax	NOUN
ftr-505	285	54	system	system	NOUN
ftr-505	285	55	as	as	ADV
ftr-505	285	56	long	long	ADV
ftr-505	285	57	as	as	SCONJ
ftr-505	285	58	the	the	DET
ftr-505	285	59	"	"	PUNCT
ftr-505	285	60	service	service	NOUN
ftr-505	285	61	-	-	PUNCT
ftr-505	285	62	swap	swap	NOUN
ftr-505	285	63	-	-	PUNCT
ftr-505	285	64	charge	charge	NOUN
ftr-505	285	65	"	"	PUNCT
ftr-505	285	66	is	be	AUX
ftr-505	285	67	not	not	PART
ftr-505	285	68	treated	treat	VERB
ftr-505	285	69	for	for	ADP
ftr-505	285	70	tax	tax	NOUN
ftr-505	285	71	purposes	purpose	NOUN
ftr-505	285	72	exactly	exactly	ADV
ftr-505	285	73	like	like	ADP
ftr-505	285	74	interest	interest	NOUN
ftr-505	285	75	.	.	PUNCT
ftr-505	286	1	it	it	PRON
ftr-505	286	2	allows	allow	VERB
ftr-505	286	3	a	a	DET
ftr-505	286	4	taxpayer	taxpayer	NOUN
ftr-505	286	5	to	to	PART
ftr-505	286	6	reach	reach	VERB
ftr-505	286	7	her	her	PRON
ftr-505	286	8	specific	specific	ADJ
ftr-505	286	9	economic	economic	ADJ
ftr-505	286	10	end	end	NOUN
ftr-505	286	11	result	result	NOUN
ftr-505	286	12	with	with	ADP
ftr-505	286	13	regard	regard	NOUN
ftr-505	286	14	to	to	ADP
ftr-505	286	15	a	a	DET
ftr-505	286	16	given	give	VERB
ftr-505	286	17	credit	credit	NOUN
ftr-505	286	18	transaction	transaction	NOUN
ftr-505	286	19	,	,	PUNCT
ftr-505	286	20	by	by	ADP
ftr-505	286	21	choosing	choose	VERB
ftr-505	286	22	either	either	CCONJ
ftr-505	286	23	the	the	DET
ftr-505	286	24	"	"	PUNCT
ftr-505	286	25	interest	interest	NOUN
ftr-505	286	26	"	"	PUNCT
ftr-505	286	27	way	way	NOUN
ftr-505	286	28	,	,	PUNCT
ftr-505	286	29	or	or	CCONJ
ftr-505	286	30	an	an	DET
ftr-505	286	31	alternative	alternative	ADJ
ftr-505	286	32	way	way	NOUN
ftr-505	286	33	which	which	PRON
ftr-505	286	34	,	,	PUNCT
ftr-505	286	35	though	though	SCONJ
ftr-505	286	36	economically	economically	ADV
ftr-505	286	37	similar	similar	ADJ
ftr-505	286	38	,	,	PUNCT
ftr-505	286	39	has	have	VERB
ftr-505	286	40	different	different	ADJ
ftr-505	286	41	tax	tax	NOUN
ftr-505	286	42	implications	implication	NOUN
ftr-505	286	43	.	.	PUNCT
ftr-505	287	1	the	the	DET
ftr-505	287	2	concept	concept	NOUN
ftr-505	287	3	of	of	ADP
ftr-505	287	4	"	"	PUNCT
ftr-505	287	5	effective	effective	ADJ
ftr-505	287	6	rate	rate	NOUN
ftr-505	287	7	"	"	PUNCT
ftr-505	287	8	is	be	AUX
ftr-505	287	9	not	not	PART
ftr-505	287	10	foreign	foreign	ADJ
ftr-505	287	11	to	to	ADP
ftr-505	287	12	the	the	DET
ftr-505	287	13	u.s	u.s	PROPN
ftr-505	287	14	.	.	PROPN
ftr-505	287	15	tax	tax	NOUN
ftr-505	287	16	system	system	NOUN
ftr-505	287	17	.	.	PUNCT
ftr-505	288	1	indeed	indeed	ADV
ftr-505	288	2	,	,	PUNCT
ftr-505	288	3	a	a	DET
ftr-505	288	4	similar	similar	ADJ
ftr-505	288	5	discussion	discussion	NOUN
ftr-505	288	6	has	have	AUX
ftr-505	288	7	taken	take	VERB
ftr-505	288	8	place	place	NOUN
ftr-505	288	9	with	with	ADP
ftr-505	288	10	regard	regard	NOUN
ftr-505	288	11	to	to	ADP
ftr-505	288	12	the	the	DET
ftr-505	288	13	taxation	taxation	NOUN
ftr-505	288	14	of	of	ADP
ftr-505	288	15	market	market	NOUN
ftr-505	288	16	and	and	CCONJ
ftr-505	288	17	original	original	ADJ
ftr-505	288	18	issue	issue	NOUN
ftr-505	288	19	discount	discount	NOUN
ftr-505	288	20	transactions	transaction	NOUN
ftr-505	288	21	.	.	PUNCT
ftr-505	289	1	the	the	DET
ftr-505	289	2	existence	existence	NOUN
ftr-505	289	3	of	of	ADP
ftr-505	289	4	a	a	DET
ftr-505	289	5	market	market	NOUN
ftr-505	289	6	discount	discount	NOUN
ftr-505	289	7	upon	upon	SCONJ
ftr-505	289	8	a	a	DET
ftr-505	289	9	given	give	VERB
ftr-505	289	10	debt	debt	NOUN
ftr-505	289	11	reflects	reflect	VERB
ftr-505	289	12	changes	change	NOUN
ftr-505	289	13	which	which	PRON
ftr-505	289	14	have	have	AUX
ftr-505	289	15	occurred	occur	VERB
ftr-505	289	16	in	in	ADP
ftr-505	289	17	the	the	DET
ftr-505	289	18	financial	financial	ADJ
ftr-505	289	19	markets	market	NOUN
ftr-505	289	20	since	since	SCONJ
ftr-505	289	21	its	its	PRON
ftr-505	289	22	issuance	issuance	NOUN
ftr-505	289	23	.	.	PUNCT
ftr-505	290	1	it	it	PRON
ftr-505	290	2	can	can	AUX
ftr-505	290	3	happen	happen	VERB
ftr-505	290	4	either	either	CCONJ
ftr-505	290	5	due	due	ADJ
ftr-505	290	6	to	to	ADP
ftr-505	290	7	interest	interest	NOUN
ftr-505	290	8	rate	rate	NOUN
ftr-505	290	9	fluctuation	fluctuation	NOUN
ftr-505	290	10	or	or	CCONJ
ftr-505	290	11	because	because	SCONJ
ftr-505	290	12	of	of	ADP
ftr-505	290	13	the	the	DET
ftr-505	290	14	financial	financial	ADJ
ftr-505	290	15	weakness	weakness	NOUN
ftr-505	290	16	of	of	ADP
ftr-505	290	17	the	the	DET
ftr-505	290	18	borrower	borrower	NOUN
ftr-505	290	19	,	,	PUNCT
ftr-505	290	20	or	or	CCONJ
ftr-505	290	21	a	a	DET
ftr-505	290	22	combination	combination	NOUN
ftr-505	290	23	of	of	ADP
ftr-505	290	24	the	the	DET
ftr-505	290	25	two	two	NUM
ftr-505	290	26	.	.	PUNCT
ftr-505	291	1	given	give	VERB
ftr-505	291	2	the	the	DET
ftr-505	291	3	substantial	substantial	ADJ
ftr-505	291	4	equality	equality	NOUN
ftr-505	291	5	between	between	ADP
ftr-505	291	6	market	market	NOUN
ftr-505	291	7	discount	discount	NOUN
ftr-505	291	8	and	and	CCONJ
ftr-505	291	9	interest	interest	NOUN
ftr-505	291	10	,	,	PUNCT
ftr-505	291	11	one	one	PRON
ftr-505	291	12	would	would	AUX
ftr-505	291	13	expect	expect	VERB
ftr-505	291	14	to	to	PART
ftr-505	291	15	find	find	VERB
ftr-505	291	16	that	that	SCONJ
ftr-505	291	17	the	the	DET
ftr-505	291	18	same	same	ADJ
ftr-505	291	19	tax	tax	NOUN
ftr-505	291	20	rules	rule	NOUN
ftr-505	291	21	apply	apply	VERB
ftr-505	291	22	to	to	ADP
ftr-505	291	23	each	each	PRON
ftr-505	291	24	of	of	ADP
ftr-505	291	25	them	they	PRON
ftr-505	291	26	.	.	PUNCT
ftr-505	292	1	yet	yet	ADV
ftr-505	292	2	,	,	PUNCT
ftr-505	292	3	it	it	PRON
ftr-505	292	4	has	have	AUX
ftr-505	292	5	taken	take	VERB
ftr-505	292	6	thirty	thirty	NUM
ftr-505	292	7	-	-	PUNCT
ftr-505	292	8	three	three	NUM
ftr-505	292	9	years	year	NOUN
ftr-505	292	10	for	for	SCONJ
ftr-505	292	11	the	the	DET
ftr-505	292	12	united	united	PROPN
ftr-505	292	13	states	states	PROPN
ftr-505	292	14	supreme	supreme	PROPN
ftr-505	292	15	court	court	PROPN
ftr-505	292	16	to	to	PART
ftr-505	292	17	reverse	reverse	VERB
ftr-505	292	18	a	a	DET
ftr-505	292	19	prior	prior	ADJ
ftr-505	292	20	judgment	judgment	NOUN
ftr-505	292	21	and	and	CCONJ
ftr-505	292	22	to	to	PART
ftr-505	292	23	recognize	recognize	VERB
ftr-505	292	24	the	the	DET
ftr-505	292	25	substantial	substantial	ADJ
ftr-505	292	26	equality	equality	NOUN
ftr-505	292	27	between	between	ADP
ftr-505	292	28	interest	interest	NOUN
ftr-505	292	29	,	,	PUNCT
ftr-505	292	30	discount	discount	NOUN
ftr-505	292	31	and	and	CCONJ
ftr-505	292	32	premium	premium	NOUN
ftr-505	292	33	.	.	PUNCT
ftr-505	293	1	37	37	NUM
ftr-505	293	2	in	in	ADP
ftr-505	293	3	old	old	ADJ
ftr-505	293	4	colony	colony	NOUN
ftr-505	293	5	,	,	PUNCT
ftr-505	293	6	the	the	DET
ftr-505	293	7	court	court	NOUN
ftr-505	293	8	refused	refuse	VERB
ftr-505	293	9	to	to	PART
ftr-505	293	10	consider	consider	VERB
ftr-505	293	11	the	the	DET
ftr-505	293	12	"	"	PUNCT
ftr-505	293	13	effective	effective	ADJ
ftr-505	293	14	rate	rate	NOUN
ftr-505	293	15	"	"	PUNCT
ftr-505	293	16	of	of	ADP
ftr-505	293	17	interest	interest	NOUN
ftr-505	293	18	as	as	ADP
ftr-505	293	19	consisting	consist	VERB
ftr-505	293	20	of	of	ADP
ftr-505	293	21	both	both	DET
ftr-505	293	22	interest	interest	NOUN
ftr-505	293	23	and	and	CCONJ
ftr-505	293	24	premium	premium	NOUN
ftr-505	293	25	charged	charge	VERB
ftr-505	293	26	or	or	CCONJ
ftr-505	293	27	paid.38	paid.38	VERB
ftr-505	293	28	the	the	DET
ftr-505	293	29	notion	notion	NOUN
ftr-505	293	30	that	that	SCONJ
ftr-505	293	31	the	the	DET
ftr-505	293	32	effective	effective	ADJ
ftr-505	293	33	rate	rate	NOUN
ftr-505	293	34	of	of	ADP
ftr-505	293	35	interest	interest	NOUN
ftr-505	293	36	consists	consist	VERB
ftr-505	293	37	of	of	ADP
ftr-505	293	38	any	any	DET
ftr-505	293	39	payment	payment	NOUN
ftr-505	293	40	actually	actually	ADV
ftr-505	293	41	paid	pay	VERB
ftr-505	293	42	for	for	ADP
ftr-505	293	43	the	the	DET
ftr-505	293	44	use	use	NOUN
ftr-505	293	45	of	of	ADP
ftr-505	293	46	money	money	NOUN
ftr-505	293	47	,	,	PUNCT
ftr-505	293	48	whether	whether	SCONJ
ftr-505	293	49	it	it	PRON
ftr-505	293	50	is	be	AUX
ftr-505	293	51	called	call	VERB
ftr-505	293	52	interest	interest	NOUN
ftr-505	293	53	,	,	PUNCT
ftr-505	293	54	premium	premium	NOUN
ftr-505	293	55	,	,	PUNCT
ftr-505	293	56	or	or	CCONJ
ftr-505	293	57	discount	discount	NOUN
ftr-505	293	58	,	,	PUNCT
ftr-505	293	59	was	be	AUX
ftr-505	293	60	considered	consider	VERB
ftr-505	293	61	by	by	ADP
ftr-505	293	62	the	the	DET
ftr-505	293	63	court	court	NOUN
ftr-505	293	64	to	to	PART
ftr-505	293	65	be	be	AUX
ftr-505	293	66	an	an	DET
ftr-505	293	67	"	"	PUNCT
ftr-505	293	68	esoteric	esoteric	ADJ
ftr-505	293	69	concept	concept	NOUN
ftr-505	293	70	derived	derive	VERB
ftr-505	293	71	from	from	ADP
ftr-505	293	72	subtle	subtle	ADJ
ftr-505	293	73	and	and	CCONJ
ftr-505	293	74	theoretic	theoretic	ADJ
ftr-505	293	75	analysis	analysis	NOUN
ftr-505	293	76	.	.	PUNCT
ftr-505	294	1	'	'	PUNCT
ftr-505	294	2	39	39	NUM
ftr-505	294	3	according	accord	VERB
ftr-505	294	4	to	to	ADP
ftr-505	294	5	this	this	DET
ftr-505	294	6	view	view	NOUN
ftr-505	294	7	,	,	PUNCT
ftr-505	294	8	only	only	ADV
ftr-505	294	9	interest	interest	NOUN
ftr-505	294	10	which	which	PRON
ftr-505	294	11	was	be	AUX
ftr-505	294	12	stipulated	stipulate	VERB
ftr-505	294	13	by	by	ADP
ftr-505	294	14	both	both	DET
ftr-505	294	15	parties	party	NOUN
ftr-505	294	16	to	to	ADP
ftr-505	294	17	the	the	DET
ftr-505	294	18	financial	financial	ADJ
ftr-505	294	19	transaction	transaction	NOUN
ftr-505	294	20	should	should	AUX
ftr-505	294	21	be	be	AUX
ftr-505	294	22	recognized	recognize	VERB
ftr-505	294	23	as	as	ADP
ftr-505	294	24	such	such	ADJ
ftr-505	294	25	for	for	ADP
ftr-505	294	26	income	income	NOUN
ftr-505	294	27	tax	tax	NOUN
ftr-505	294	28	purposes	purpose	NOUN
ftr-505	294	29	.	.	PUNCT
ftr-505	295	1	only	only	ADV
ftr-505	295	2	in	in	ADP
ftr-505	295	3	midland	midland	PROPN
ftr-505	295	4	-	-	PUNCT
ftr-505	295	5	ross	ross	PROPN
ftr-505	295	6	did	do	AUX
ftr-505	295	7	the	the	DET
ftr-505	295	8	court	court	NOUN
ftr-505	295	9	recognize	recognize	VERB
ftr-505	295	10	"	"	PUNCT
ftr-505	295	11	the	the	DET
ftr-505	295	12	economic	economic	ADJ
ftr-505	295	13	function	function	NOUN
ftr-505	295	14	of	of	ADP
ftr-505	295	15	discount	discount	NOUN
ftr-505	295	16	as	as	ADP
ftr-505	295	17	interest,,40	interest,,40	ADJ
ftr-505	295	18	and	and	CCONJ
ftr-505	295	19	decide	decide	VERB
ftr-505	295	20	that	that	PRON
ftr-505	295	21	original	original	ADJ
ftr-505	295	22	issue	issue	NOUN
ftr-505	295	23	discount	discount	NOUN
ftr-505	295	24	represents	represent	VERB
ftr-505	295	25	ordinary	ordinary	ADJ
ftr-505	295	26	-	-	PUNCT
ftr-505	295	27	interest	interest	NOUN
ftr-505	295	28	income	income	NOUN
ftr-505	295	29	rather	rather	ADV
ftr-505	295	30	than	than	ADP
ftr-505	295	31	capital	capital	NOUN
ftr-505	295	32	gain.4	gain.4	NOUN
ftr-505	295	33	36	36	NUM
ftr-505	295	34	.	.	PUNCT
ftr-505	296	1	this	this	DET
ftr-505	296	2	approach	approach	NOUN
ftr-505	296	3	,	,	PUNCT
ftr-505	296	4	therefore	therefore	ADV
ftr-505	296	5	,	,	PUNCT
ftr-505	296	6	calls	call	VERB
ftr-505	296	7	for	for	ADP
ftr-505	296	8	"	"	PUNCT
ftr-505	296	9	capitalization	capitalization	NOUN
ftr-505	296	10	"	"	PUNCT
ftr-505	296	11	of	of	ADP
ftr-505	296	12	debt	debt	NOUN
ftr-505	296	13	-	-	PUNCT
ftr-505	296	14	related	relate	VERB
ftr-505	296	15	expenses	expense	NOUN
ftr-505	296	16	in	in	ADP
ftr-505	296	17	the	the	DET
ftr-505	296	18	cost	cost	NOUN
ftr-505	296	19	of	of	ADP
ftr-505	296	20	interest	interest	NOUN
ftr-505	296	21	.	.	PUNCT
ftr-505	297	1	cf	cf	INTJ
ftr-505	297	2	.	.	PUNCT
ftr-505	298	1	irc	irc	PROPN
ftr-505	298	2	§	§	PROPN
ftr-505	298	3	263a	263a	PROPN
ftr-505	298	4	.	.	PUNCT
ftr-505	299	1	37	37	NUM
ftr-505	299	2	.	.	PUNCT
ftr-505	300	1	by	by	ADP
ftr-505	300	2	comparison	comparison	NOUN
ftr-505	300	3	,	,	PUNCT
ftr-505	300	4	english	english	ADJ
ftr-505	300	5	tax	tax	NOUN
ftr-505	300	6	law	law	NOUN
ftr-505	300	7	,	,	PUNCT
ftr-505	300	8	to	to	ADP
ftr-505	300	9	some	some	DET
ftr-505	300	10	extent	extent	NOUN
ftr-505	300	11	,	,	PUNCT
ftr-505	300	12	still	still	ADV
ftr-505	300	13	distinguishes	distinguish	VERB
ftr-505	300	14	between	between	ADP
ftr-505	300	15	discount	discount	NOUN
ftr-505	300	16	and	and	CCONJ
ftr-505	300	17	interest	interest	NOUN
ftr-505	300	18	.	.	PUNCT
ftr-505	301	1	see	see	VERB
ftr-505	301	2	supra	supra	PROPN
ftr-505	301	3	note	note	PROPN
ftr-505	301	4	5	5	NUM
ftr-505	301	5	.	.	PUNCT
ftr-505	302	1	under	under	ADP
ftr-505	302	2	current	current	ADJ
ftr-505	302	3	u.s	u.s	PROPN
ftr-505	302	4	.	.	PROPN
ftr-505	302	5	tax	tax	NOUN
ftr-505	302	6	law	law	NOUN
ftr-505	302	7	,	,	PUNCT
ftr-505	302	8	a	a	DET
ftr-505	302	9	discount	discount	NOUN
ftr-505	302	10	can	can	AUX
ftr-505	302	11	create	create	VERB
ftr-505	302	12	a	a	DET
ftr-505	302	13	capital	capital	NOUN
ftr-505	302	14	gain	gain	NOUN
ftr-505	302	15	if	if	SCONJ
ftr-505	302	16	it	it	PRON
ftr-505	302	17	is	be	AUX
ftr-505	302	18	a	a	DET
ftr-505	302	19	market	market	NOUN
ftr-505	302	20	discount	discount	NOUN
ftr-505	302	21	,	,	PUNCT
ftr-505	302	22	to	to	ADP
ftr-505	302	23	the	the	DET
ftr-505	302	24	extent	extent	NOUN
ftr-505	302	25	that	that	SCONJ
ftr-505	302	26	the	the	DET
ftr-505	302	27	gain	gain	NOUN
ftr-505	302	28	realized	realize	VERB
ftr-505	302	29	is	be	AUX
ftr-505	302	30	greater	great	ADJ
ftr-505	302	31	than	than	ADP
ftr-505	302	32	the	the	DET
ftr-505	302	33	"	"	PUNCT
ftr-505	302	34	accrued	accrue	VERB
ftr-505	302	35	market	market	NOUN
ftr-505	302	36	discount	discount	NOUN
ftr-505	302	37	.	.	PUNCT
ftr-505	302	38	"	"	PUNCT
ftr-505	303	1	see	see	VERB
ftr-505	303	2	infra	infra	NOUN
ftr-505	303	3	note	note	VERB
ftr-505	303	4	41	41	NUM
ftr-505	303	5	.	.	PUNCT
ftr-505	304	1	38	38	NUM
ftr-505	304	2	.	.	PUNCT
ftr-505	305	1	old	old	ADJ
ftr-505	305	2	colony	colony	NOUN
ftr-505	305	3	r.r	r.r	PROPN
ftr-505	305	4	.	.	PROPN
ftr-505	306	1	v.	v.	PROPN
ftr-505	306	2	commissioner	commissioner	PROPN
ftr-505	306	3	,	,	PUNCT
ftr-505	306	4	284	284	NUM
ftr-505	306	5	u.s	u.s	PROPN
ftr-505	306	6	.	.	PROPN
ftr-505	306	7	552	552	NUM
ftr-505	306	8	,	,	PUNCT
ftr-505	306	9	560	560	NUM
ftr-505	306	10	-	-	SYM
ftr-505	306	11	61	61	NUM
ftr-505	306	12	(	(	PUNCT
ftr-505	306	13	1932	1932	NUM
ftr-505	306	14	)	)	PUNCT
ftr-505	306	15	.	.	PUNCT
ftr-505	307	1	39	39	NUM
ftr-505	307	2	.	.	PUNCT
ftr-505	308	1	i	i	PRON
ftr-505	308	2	d.	d.	PROPN
ftr-505	308	3	at	at	ADP
ftr-505	308	4	561	561	NUM
ftr-505	308	5	.	.	PUNCT
ftr-505	308	6	40	40	NUM
ftr-505	308	7	.	.	PUNCT
ftr-505	309	1	united	united	PROPN
ftr-505	309	2	states	states	PROPN
ftr-505	309	3	v.	v.	ADP
ftr-505	309	4	midland	midland	PROPN
ftr-505	309	5	-	-	PUNCT
ftr-505	309	6	ross	ross	PROPN
ftr-505	309	7	corp	corp	PROPN
ftr-505	309	8	.	.	PROPN
ftr-505	309	9	,	,	PUNCT
ftr-505	309	10	381	381	NUM
ftr-505	309	11	u.s	u.s	PROPN
ftr-505	309	12	.	.	PROPN
ftr-505	309	13	54	54	NUM
ftr-505	309	14	,	,	PUNCT
ftr-505	309	15	66	66	NUM
ftr-505	309	16	(	(	PUNCT
ftr-505	309	17	1965	1965	NUM
ftr-505	309	18	)	)	PUNCT
ftr-505	309	19	.	.	PUNCT
ftr-505	310	1	41	41	NUM
ftr-505	310	2	.	.	PUNCT
ftr-505	311	1	i	i	PRON
ftr-505	311	2	d.	d.	PROPN
ftr-505	311	3	at	at	ADP
ftr-505	311	4	67	67	NUM
ftr-505	311	5	.	.	PUNCT
ftr-505	312	1	even	even	ADV
ftr-505	312	2	then	then	ADV
ftr-505	312	3	,	,	PUNCT
ftr-505	312	4	the	the	DET
ftr-505	312	5	symmetry	symmetry	NOUN
ftr-505	312	6	between	between	ADP
ftr-505	312	7	discount	discount	NOUN
ftr-505	312	8	and	and	CCONJ
ftr-505	312	9	interest	interest	NOUN
ftr-505	312	10	was	be	AUX
ftr-505	312	11	restricted	restrict	VERB
ftr-505	312	12	to	to	AUX
ftr-505	312	13	oid	oid	VERB
ftr-505	312	14	.	.	PUNCT
ftr-505	313	1	the	the	DET
ftr-505	313	2	anomaly	anomaly	NOUN
ftr-505	313	3	which	which	PRON
ftr-505	313	4	had	have	AUX
ftr-505	313	5	allowed	allow	VERB
ftr-505	313	6	taxpayers	taxpayer	NOUN
ftr-505	313	7	to	to	PART
ftr-505	313	8	enjoy	enjoy	VERB
ftr-505	313	9	capital	capital	NOUN
ftr-505	313	10	gain	gain	NOUN
ftr-505	313	11	treatment	treatment	NOUN
ftr-505	313	12	on	on	ADP
ftr-505	313	13	realization	realization	NOUN
ftr-505	313	14	of	of	ADP
ftr-505	313	15	any	any	DET
ftr-505	313	16	gain	gain	NOUN
ftr-505	313	17	attributable	attributable	ADJ
ftr-505	313	18	to	to	ADP
ftr-505	313	19	market	market	NOUN
ftr-505	313	20	discount	discount	NOUN
ftr-505	313	21	prevailed	prevail	VERB
ftr-505	313	22	until	until	ADP
ftr-505	313	23	the	the	DET
ftr-505	313	24	enactment	enactment	NOUN
ftr-505	313	25	of	of	ADP
ftr-505	313	26	the	the	DET
ftr-505	313	27	deficit	deficit	NOUN
ftr-505	313	28	reduction	reduction	NOUN
ftr-505	313	29	act	act	NOUN
ftr-505	313	30	of	of	ADP
ftr-505	313	31	1984	1984	NUM
ftr-505	313	32	which	which	PRON
ftr-505	313	33	added	add	VERB
ftr-505	313	34	§	§	PROPN
ftr-505	313	35	1276	1276	NUM
ftr-505	313	36	to	to	ADP
ftr-505	313	37	the	the	DET
ftr-505	313	38	code	code	NOUN
ftr-505	313	39	.	.	PUNCT
ftr-505	314	1	deficit	deficit	NOUN
ftr-505	314	2	reduction	reduction	NOUN
ftr-505	314	3	act	act	NOUN
ftr-505	314	4	of	of	ADP
ftr-505	314	5	[	[	X
ftr-505	314	6	vol	vol	NOUN
ftr-505	314	7	1:12	1:12	NUM
ftr-505	314	8	1994	1994	NUM
ftr-505	314	9	]	]	PUNCT
ftr-505	314	10	the	the	DET
ftr-505	314	11	taxation	taxation	NOUN
ftr-505	314	12	of	of	ADP
ftr-505	314	13	interest	interest	NOUN
ftr-505	314	14	swaps	swap	NOUN
ftr-505	314	15	and	and	CCONJ
ftr-505	314	16	the	the	DET
ftr-505	314	17	financial	financial	ADJ
ftr-505	314	18	service	service	NOUN
ftr-505	314	19	charge	charge	NOUN
ftr-505	314	20	741	741	NUM
ftr-505	314	21	according	accord	VERB
ftr-505	314	22	to	to	ADP
ftr-505	314	23	the	the	DET
ftr-505	314	24	approach	approach	NOUN
ftr-505	314	25	suggested	suggest	VERB
ftr-505	314	26	in	in	ADP
ftr-505	314	27	this	this	DET
ftr-505	314	28	article	article	NOUN
ftr-505	314	29	,	,	PUNCT
ftr-505	314	30	the	the	DET
ftr-505	314	31	relevant	relevant	ADJ
ftr-505	314	32	criterion	criterion	NOUN
ftr-505	314	33	in	in	ADP
ftr-505	314	34	determining	determine	VERB
ftr-505	314	35	an	an	DET
ftr-505	314	36	"	"	PUNCT
ftr-505	314	37	effective	effective	ADJ
ftr-505	314	38	rate	rate	NOUN
ftr-505	314	39	"	"	PUNCT
ftr-505	314	40	of	of	ADP
ftr-505	314	41	interest	interest	NOUN
ftr-505	314	42	is	be	AUX
ftr-505	314	43	the	the	DET
ftr-505	314	44	real	real	ADJ
ftr-505	314	45	cost	cost	NOUN
ftr-505	314	46	of	of	ADP
ftr-505	314	47	a	a	DET
ftr-505	314	48	given	give	VERB
ftr-505	314	49	credit	credit	NOUN
ftr-505	314	50	transaction	transaction	NOUN
ftr-505	314	51	.	.	PUNCT
ftr-505	315	1	any	any	DET
ftr-505	315	2	direct	direct	ADJ
ftr-505	315	3	expense	expense	NOUN
ftr-505	315	4	of	of	ADP
ftr-505	315	5	a	a	DET
ftr-505	315	6	credit	credit	NOUN
ftr-505	315	7	price	price	NOUN
ftr-505	315	8	,	,	PUNCT
ftr-505	315	9	even	even	ADV
ftr-505	315	10	if	if	SCONJ
ftr-505	315	11	determined	determine	VERB
ftr-505	315	12	or	or	CCONJ
ftr-505	315	13	paid	pay	VERB
ftr-505	315	14	"	"	PUNCT
ftr-505	315	15	independently	independently	ADV
ftr-505	315	16	,	,	PUNCT
ftr-505	315	17	"	"	PUNCT
ftr-505	315	18	should	should	AUX
ftr-505	315	19	represent	represent	VERB
ftr-505	315	20	interest	interest	NOUN
ftr-505	315	21	cost	cost	NOUN
ftr-505	315	22	for	for	ADP
ftr-505	315	23	tax	tax	NOUN
ftr-505	315	24	purposes	purpose	NOUN
ftr-505	315	25	.	.	PUNCT
ftr-505	316	1	the	the	DET
ftr-505	316	2	commercial	commercial	ADJ
ftr-505	316	3	reality	reality	NOUN
ftr-505	316	4	which	which	PRON
ftr-505	316	5	,	,	PUNCT
ftr-505	316	6	for	for	ADP
ftr-505	316	7	example	example	NOUN
ftr-505	316	8	,	,	PUNCT
ftr-505	316	9	looks	look	VERB
ftr-505	316	10	at	at	ADP
ftr-505	316	11	the	the	DET
ftr-505	316	12	end	end	NOUN
ftr-505	316	13	result	result	NOUN
ftr-505	316	14	of	of	ADP
ftr-505	316	15	a	a	DET
ftr-505	316	16	"	"	PUNCT
ftr-505	316	17	two	two	NUM
ftr-505	316	18	step	step	NOUN
ftr-505	316	19	"	"	PUNCT
ftr-505	316	20	transaction	transaction	NOUN
ftr-505	316	21	,	,	PUNCT
ftr-505	316	22	should	should	AUX
ftr-505	316	23	prevail	prevail	VERB
ftr-505	316	24	over	over	ADP
ftr-505	316	25	the	the	DET
ftr-505	316	26	form	form	NOUN
ftr-505	316	27	of	of	ADP
ftr-505	316	28	a	a	DET
ftr-505	316	29	given	give	VERB
ftr-505	316	30	credit	credit	NOUN
ftr-505	316	31	transaction.42	transaction.42	NOUN
ftr-505	316	32	whenever	whenever	SCONJ
ftr-505	316	33	a	a	DET
ftr-505	316	34	swap	swap	NOUN
ftr-505	316	35	transaction	transaction	NOUN
ftr-505	316	36	's	's	PART
ftr-505	316	37	function	function	NOUN
ftr-505	316	38	is	be	AUX
ftr-505	316	39	to	to	PART
ftr-505	316	40	reduce	reduce	VERB
ftr-505	316	41	the	the	DET
ftr-505	316	42	parties	party	NOUN
ftr-505	316	43	'	'	PART
ftr-505	316	44	cost	cost	NOUN
ftr-505	316	45	of	of	ADP
ftr-505	316	46	borrowing	borrowing	NOUN
ftr-505	316	47	,	,	PUNCT
ftr-505	316	48	or	or	CCONJ
ftr-505	316	49	to	to	PART
ftr-505	316	50	serve	serve	VERB
ftr-505	316	51	as	as	ADP
ftr-505	316	52	a	a	DET
ftr-505	316	53	hedging	hedging	NOUN
ftr-505	316	54	,	,	PUNCT
ftr-505	316	55	its	its	PRON
ftr-505	316	56	cost	cost	NOUN
ftr-505	316	57	should	should	AUX
ftr-505	316	58	represent	represent	VERB
ftr-505	316	59	interest	interest	NOUN
ftr-505	316	60	.	.	PUNCT
ftr-505	317	1	failure	failure	NOUN
ftr-505	317	2	to	to	PART
ftr-505	317	3	recognize	recognize	VERB
ftr-505	317	4	this	this	DET
ftr-505	317	5	leads	lead	VERB
ftr-505	317	6	to	to	ADP
ftr-505	317	7	different	different	ADJ
ftr-505	317	8	tax	tax	NOUN
ftr-505	317	9	treatment	treatment	NOUN
ftr-505	317	10	regarding	regard	VERB
ftr-505	317	11	swap	swap	NOUN
ftr-505	317	12	transactions	transaction	NOUN
ftr-505	317	13	and	and	CCONJ
ftr-505	317	14	other	other	ADJ
ftr-505	317	15	traditional	traditional	ADJ
ftr-505	317	16	,	,	PUNCT
ftr-505	317	17	economically	economically	ADV
ftr-505	317	18	similar	similar	ADJ
ftr-505	317	19	,	,	PUNCT
ftr-505	317	20	but	but	CCONJ
ftr-505	317	21	in	in	ADP
ftr-505	317	22	most	most	ADJ
ftr-505	317	23	cases	case	NOUN
ftr-505	317	24	less	less	ADV
ftr-505	317	25	efficient	efficient	ADJ
ftr-505	317	26	transactions.43	transactions.43	NOUN
ftr-505	317	27	to	to	PART
ftr-505	317	28	put	put	VERB
ftr-505	317	29	it	it	PRON
ftr-505	317	30	differently	differently	ADV
ftr-505	317	31	,	,	PUNCT
ftr-505	317	32	financial	financial	ADJ
ftr-505	317	33	reality	reality	NOUN
ftr-505	317	34	and	and	CCONJ
ftr-505	317	35	the	the	DET
ftr-505	317	36	development	development	NOUN
ftr-505	317	37	of	of	ADP
ftr-505	317	38	financial	financial	ADJ
ftr-505	317	39	tools	tool	NOUN
ftr-505	317	40	which	which	PRON
ftr-505	317	41	triggered	trigger	VERB
ftr-505	317	42	the	the	DET
ftr-505	317	43	court	court	NOUN
ftr-505	317	44	in	in	ADP
ftr-505	317	45	midland	midland	PROPN
ftr-505	317	46	-	-	PUNCT
ftr-505	317	47	ross	ross	PROPN
ftr-505	317	48	to	to	PART
ftr-505	317	49	extend	extend	VERB
ftr-505	317	50	the	the	DET
ftr-505	317	51	scope	scope	NOUN
ftr-505	317	52	of	of	ADP
ftr-505	317	53	the	the	DET
ftr-505	317	54	"	"	PUNCT
ftr-505	317	55	legal	legal	ADJ
ftr-505	317	56	"	"	PUNCT
ftr-505	317	57	interest	interest	NOUN
ftr-505	317	58	beyond	beyond	ADP
ftr-505	317	59	the	the	DET
ftr-505	317	60	simplistic	simplistic	ADJ
ftr-505	317	61	approach	approach	NOUN
ftr-505	317	62	of	of	ADP
ftr-505	317	63	old	old	ADJ
ftr-505	317	64	colony	colony	NOUN
ftr-505	317	65	,	,	PUNCT
ftr-505	317	66	justify	justify	VERB
ftr-505	317	67	reform	reform	NOUN
ftr-505	317	68	in	in	ADP
ftr-505	317	69	the	the	DET
ftr-505	317	70	treatment	treatment	NOUN
ftr-505	317	71	of	of	ADP
ftr-505	317	72	interest	interest	NOUN
ftr-505	317	73	swaps	swap	NOUN
ftr-505	317	74	.	.	PUNCT
ftr-505	318	1	however	however	ADV
ftr-505	318	2	,	,	PUNCT
ftr-505	318	3	at	at	ADP
ftr-505	318	4	this	this	DET
ftr-505	318	5	stage	stage	NOUN
ftr-505	318	6	,	,	PUNCT
ftr-505	318	7	it	it	PRON
ftr-505	318	8	seems	seem	VERB
ftr-505	318	9	that	that	SCONJ
ftr-505	318	10	this	this	DET
ftr-505	318	11	reform	reform	NOUN
ftr-505	318	12	should	should	AUX
ftr-505	318	13	be	be	AUX
ftr-505	318	14	made	make	VERB
ftr-505	318	15	by	by	ADP
ftr-505	318	16	legislation	legislation	NOUN
ftr-505	318	17	.	.	PUNCT
ftr-505	319	1	in	in	ADP
ftr-505	319	2	this	this	DET
ftr-505	319	3	connection	connection	NOUN
ftr-505	319	4	,	,	PUNCT
ftr-505	319	5	many	many	ADJ
ftr-505	319	6	commentators	commentator	NOUN
ftr-505	319	7	favor	favor	VERB
ftr-505	319	8	the	the	DET
ftr-505	319	9	integration	integration	NOUN
ftr-505	319	10	approach	approach	NOUN
ftr-505	319	11	-	-	PUNCT
ftr-505	319	12	under	under	NOUN
ftr-505	319	13	which	which	PRON
ftr-505	319	14	a	a	DET
ftr-505	319	15	swap	swap	NOUN
ftr-505	319	16	agreement	agreement	NOUN
ftr-505	319	17	would	would	AUX
ftr-505	319	18	be	be	AUX
ftr-505	319	19	combined	combine	VERB
ftr-505	319	20	with	with	ADP
ftr-505	319	21	any	any	DET
ftr-505	319	22	related	related	ADJ
ftr-505	319	23	debt	debt	NOUN
ftr-505	319	24	instrument	instrument	NOUN
ftr-505	319	25	and	and	CCONJ
ftr-505	319	26	the	the	DET
ftr-505	319	27	two	two	NUM
ftr-505	319	28	instruments	instrument	NOUN
ftr-505	319	29	would	would	AUX
ftr-505	319	30	be	be	AUX
ftr-505	319	31	treated	treat	VERB
ftr-505	319	32	as	as	ADP
ftr-505	319	33	one	one	NUM
ftr-505	319	34	integrated	integrate	VERB
ftr-505	319	35	instrument	instrument	NOUN
ftr-505	319	36	for	for	ADP
ftr-505	319	37	all	all	DET
ftr-505	319	38	tax	tax	NOUN
ftr-505	319	39	purposes	purpose	NOUN
ftr-505	319	40	.	.	PUNCT
ftr-505	319	41	'	'	PUNCT
ftr-505	320	1	this	this	DET
ftr-505	320	2	approach	approach	NOUN
ftr-505	320	3	,	,	PUNCT
ftr-505	320	4	when	when	SCONJ
ftr-505	320	5	applicable	applicable	ADJ
ftr-505	320	6	,	,	PUNCT
ftr-505	320	7	is	be	AUX
ftr-505	320	8	consistent	consistent	ADJ
ftr-505	320	9	with	with	ADP
ftr-505	320	10	economic	economic	ADJ
ftr-505	320	11	reality	reality	NOUN
ftr-505	320	12	,	,	PUNCT
ftr-505	320	13	but	but	CCONJ
ftr-505	320	14	its	its	PRON
ftr-505	320	15	scope	scope	NOUN
ftr-505	320	16	seems	seem	VERB
ftr-505	320	17	to	to	PART
ftr-505	320	18	be	be	AUX
ftr-505	320	19	too	too	ADV
ftr-505	320	20	limited	limited	ADJ
ftr-505	320	21	.	.	PUNCT
ftr-505	321	1	it	it	PRON
ftr-505	321	2	applies	apply	VERB
ftr-505	321	3	smoothly	smoothly	ADV
ftr-505	321	4	,	,	PUNCT
ftr-505	321	5	for	for	ADP
ftr-505	321	6	example	example	NOUN
ftr-505	321	7	,	,	PUNCT
ftr-505	321	8	to	to	ADP
ftr-505	321	9	cases	case	NOUN
ftr-505	321	10	in	in	ADP
ftr-505	321	11	which	which	PRON
ftr-505	321	12	the	the	DET
ftr-505	321	13	interest	interest	NOUN
ftr-505	321	14	rate	rate	NOUN
ftr-505	321	15	agreement	agreement	NOUN
ftr-505	321	16	actually	actually	ADV
ftr-505	321	17	1984	1984	NUM
ftr-505	321	18	,	,	PUNCT
ftr-505	321	19	pub	pub	NOUN
ftr-505	321	20	.	.	PUNCT
ftr-505	322	1	l.	l.	PROPN
ftr-505	322	2	no	no	INTJ
ftr-505	322	3	.	.	PROPN
ftr-505	323	1	98	98	NUM
ftr-505	323	2	-	-	SYM
ftr-505	323	3	369	369	NUM
ftr-505	323	4	,	,	PUNCT
ftr-505	323	5	§	§	PROPN
ftr-505	323	6	41(a	41(a	NUM
ftr-505	323	7	)	)	PUNCT
ftr-505	323	8	,	,	PUNCT
ftr-505	323	9	1984	1984	NUM
ftr-505	323	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-505	323	11	.	.	PUNCT
ftr-505	324	1	(	(	PUNCT
ftr-505	324	2	98	98	NUM
ftr-505	324	3	stat	stat	NOUN
ftr-505	324	4	.	.	PUNCT
ftr-505	324	5	)	)	PUNCT
ftr-505	325	1	543	543	NUM
ftr-505	325	2	(	(	PUNCT
ftr-505	325	3	codified	codify	VERB
ftr-505	325	4	at	at	ADP
ftr-505	325	5	26	26	NUM
ftr-505	325	6	u.s.c	u.s.c	ADJ
ftr-505	325	7	.	.	PUNCT
ftr-505	326	1	§	§	PROPN
ftr-505	326	2	1276	1276	NUM
ftr-505	326	3	)	)	PUNCT
ftr-505	326	4	.	.	PUNCT
ftr-505	327	1	this	this	DET
ftr-505	327	2	section	section	NOUN
ftr-505	327	3	provides	provide	VERB
ftr-505	327	4	that	that	SCONJ
ftr-505	327	5	the	the	DET
ftr-505	327	6	imputed	impute	VERB
ftr-505	327	7	interest	interest	NOUN
ftr-505	327	8	component	component	NOUN
ftr-505	327	9	of	of	ADP
ftr-505	327	10	the	the	DET
ftr-505	327	11	gain	gain	NOUN
ftr-505	327	12	derived	derive	VERB
ftr-505	327	13	from	from	ADP
ftr-505	327	14	disposition	disposition	NOUN
ftr-505	327	15	of	of	ADP
ftr-505	327	16	a	a	DET
ftr-505	327	17	debt	debt	NOUN
ftr-505	327	18	instrument	instrument	NOUN
ftr-505	327	19	bought	buy	VERB
ftr-505	327	20	at	at	ADP
ftr-505	327	21	market	market	NOUN
ftr-505	327	22	discount	discount	NOUN
ftr-505	327	23	produces	produce	VERB
ftr-505	327	24	ordinary	ordinary	ADJ
ftr-505	327	25	income	income	NOUN
ftr-505	327	26	.	.	PUNCT
ftr-505	328	1	irc	irc	PROPN
ftr-505	328	2	§	§	PROPN
ftr-505	328	3	1276(a	1276(a	NUM
ftr-505	328	4	)	)	PUNCT
ftr-505	328	5	.	.	PUNCT
ftr-505	329	1	thus	thus	ADV
ftr-505	329	2	,	,	PUNCT
ftr-505	329	3	if	if	SCONJ
ftr-505	329	4	a	a	DET
ftr-505	329	5	buyer	buyer	NOUN
ftr-505	329	6	sells	sell	VERB
ftr-505	329	7	it	it	PRON
ftr-505	329	8	before	before	ADP
ftr-505	329	9	its	its	PRON
ftr-505	329	10	maturity	maturity	NOUN
ftr-505	329	11	date	date	NOUN
ftr-505	329	12	,	,	PUNCT
ftr-505	329	13	she	she	PRON
ftr-505	329	14	realizes	realize	VERB
ftr-505	329	15	ordinary	ordinary	ADJ
ftr-505	329	16	interest	interest	NOUN
ftr-505	329	17	gain	gain	NOUN
ftr-505	329	18	which	which	PRON
ftr-505	329	19	is	be	AUX
ftr-505	329	20	determined	determine	VERB
ftr-505	329	21	on	on	ADP
ftr-505	329	22	a	a	DET
ftr-505	329	23	pro	pro	ADJ
ftr-505	329	24	-	-	ADJ
ftr-505	329	25	rata	rata	ADJ
ftr-505	329	26	(	(	PUNCT
ftr-505	329	27	linear	linear	ADJ
ftr-505	329	28	)	)	PUNCT
ftr-505	329	29	daily	daily	ADJ
ftr-505	329	30	basis	basis	NOUN
ftr-505	329	31	.	.	PUNCT
ftr-505	330	1	irc	irc	PROPN
ftr-505	330	2	§	§	PROPN
ftr-505	330	3	1276(b)(1	1276(b)(1	NUM
ftr-505	330	4	)	)	PUNCT
ftr-505	330	5	.	.	PUNCT
ftr-505	331	1	the	the	DET
ftr-505	331	2	taxpayer	taxpayer	NOUN
ftr-505	331	3	has	have	VERB
ftr-505	331	4	the	the	DET
ftr-505	331	5	option	option	NOUN
ftr-505	331	6	to	to	PART
ftr-505	331	7	choose	choose	VERB
ftr-505	331	8	to	to	PART
ftr-505	331	9	calculate	calculate	VERB
ftr-505	331	10	the	the	DET
ftr-505	331	11	interest	interest	NOUN
ftr-505	331	12	under	under	ADP
ftr-505	331	13	the	the	DET
ftr-505	331	14	more	more	ADV
ftr-505	331	15	accurate	accurate	ADJ
ftr-505	331	16	oid	oid	NOUN
ftr-505	331	17	rules	rule	NOUN
ftr-505	331	18	which	which	PRON
ftr-505	331	19	determine	determine	VERB
ftr-505	331	20	the	the	DET
ftr-505	331	21	imputed	impute	VERB
ftr-505	331	22	interest	interest	NOUN
ftr-505	331	23	component	component	NOUN
ftr-505	331	24	according	accord	VERB
ftr-505	331	25	to	to	ADP
ftr-505	331	26	its	its	PRON
ftr-505	331	27	yield	yield	NOUN
ftr-505	331	28	to	to	ADP
ftr-505	331	29	maturity	maturity	NOUN
ftr-505	331	30	.	.	PUNCT
ftr-505	332	1	irc	irc	PROPN
ftr-505	332	2	§	§	PROPN
ftr-505	332	3	1276(b)(2	1276(b)(2	NUM
ftr-505	332	4	)	)	PUNCT
ftr-505	332	5	.	.	PUNCT
ftr-505	333	1	42	42	NUM
ftr-505	333	2	.	.	PUNCT
ftr-505	334	1	the	the	DET
ftr-505	334	2	tax	tax	NOUN
ftr-505	334	3	rules	rule	NOUN
ftr-505	334	4	regarding	regard	VERB
ftr-505	334	5	credit	credit	NOUN
ftr-505	334	6	-	-	PUNCT
ftr-505	334	7	sale	sale	NOUN
ftr-505	334	8	transactions	transaction	NOUN
ftr-505	334	9	,	,	PUNCT
ftr-505	334	10	which	which	PRON
ftr-505	334	11	have	have	AUX
ftr-505	334	12	generally	generally	ADV
ftr-505	334	13	adopted	adopt	VERB
ftr-505	334	14	the	the	DET
ftr-505	334	15	"	"	PUNCT
ftr-505	334	16	two	two	NUM
ftr-505	334	17	transactions	transaction	NOUN
ftr-505	334	18	approach	approach	NOUN
ftr-505	334	19	,	,	PUNCT
ftr-505	334	20	"	"	PUNCT
ftr-505	334	21	distinguish	distinguish	VERB
ftr-505	334	22	between	between	ADP
ftr-505	334	23	the	the	DET
ftr-505	334	24	sale	sale	NOUN
ftr-505	334	25	and	and	CCONJ
ftr-505	334	26	credit	credit	NOUN
ftr-505	334	27	transactions	transaction	NOUN
ftr-505	334	28	.	.	PUNCT
ftr-505	335	1	this	this	PRON
ftr-505	335	2	is	be	AUX
ftr-505	335	3	the	the	DET
ftr-505	335	4	premise	premise	NOUN
ftr-505	335	5	of	of	ADP
ftr-505	335	6	§	§	PROPN
ftr-505	335	7	§	§	PROPN
ftr-505	335	8	483	483	NUM
ftr-505	335	9	and	and	CCONJ
ftr-505	335	10	1274	1274	NUM
ftr-505	335	11	,	,	PUNCT
ftr-505	335	12	which	which	PRON
ftr-505	335	13	deal	deal	VERB
ftr-505	335	14	with	with	ADP
ftr-505	335	15	imputed	impute	VERB
ftr-505	335	16	interest	interest	NOUN
ftr-505	335	17	on	on	ADP
ftr-505	335	18	deferred	deferred	ADJ
ftr-505	335	19	payment	payment	NOUN
ftr-505	335	20	sales	sale	NOUN
ftr-505	335	21	.	.	PUNCT
ftr-505	336	1	by	by	ADP
ftr-505	336	2	the	the	DET
ftr-505	336	3	same	same	ADJ
ftr-505	336	4	token	token	NOUN
ftr-505	336	5	,	,	PUNCT
ftr-505	336	6	§	§	PROPN
ftr-505	336	7	7872	7872	NUM
ftr-505	336	8	presupposes	presuppose	VERB
ftr-505	336	9	that	that	SCONJ
ftr-505	336	10	a	a	DET
ftr-505	336	11	"	"	PUNCT
ftr-505	336	12	subsidized	subsidized	ADJ
ftr-505	336	13	"	"	PUNCT
ftr-505	336	14	loan	loan	NOUN
ftr-505	336	15	between	between	ADP
ftr-505	336	16	related	related	ADJ
ftr-505	336	17	parties	party	NOUN
ftr-505	336	18	contains	contain	VERB
ftr-505	336	19	another	another	DET
ftr-505	336	20	"	"	PUNCT
ftr-505	336	21	disguised	disguised	ADJ
ftr-505	336	22	"	"	PUNCT
ftr-505	336	23	commercial	commercial	ADJ
ftr-505	336	24	transaction	transaction	NOUN
ftr-505	336	25	,	,	PUNCT
ftr-505	336	26	the	the	DET
ftr-505	336	27	tax	tax	NOUN
ftr-505	336	28	effects	effect	NOUN
ftr-505	336	29	of	of	ADP
ftr-505	336	30	which	which	PRON
ftr-505	336	31	should	should	AUX
ftr-505	336	32	be	be	AUX
ftr-505	336	33	determined	determine	VERB
ftr-505	336	34	according	accord	VERB
ftr-505	336	35	to	to	ADP
ftr-505	336	36	its	its	PRON
ftr-505	336	37	substance	substance	NOUN
ftr-505	336	38	.	.	PUNCT
ftr-505	337	1	43	43	NUM
ftr-505	337	2	.	.	PUNCT
ftr-505	338	1	see	see	VERB
ftr-505	338	2	note	note	NOUN
ftr-505	338	3	,	,	PUNCT
ftr-505	338	4	supra	supra	PROPN
ftr-505	338	5	note	note	NOUN
ftr-505	338	6	24	24	NUM
ftr-505	338	7	.	.	PUNCT
ftr-505	339	1	while	while	SCONJ
ftr-505	339	2	the	the	DET
ftr-505	339	3	note	note	NOUN
ftr-505	339	4	accepts	accept	VERB
ftr-505	339	5	the	the	DET
ftr-505	339	6	function	function	NOUN
ftr-505	339	7	of	of	ADP
ftr-505	339	8	a	a	DET
ftr-505	339	9	swap	swap	NOUN
ftr-505	339	10	as	as	ADP
ftr-505	339	11	an	an	DET
ftr-505	339	12	adjustor	adjustor	NOUN
ftr-505	339	13	for	for	ADP
ftr-505	339	14	the	the	DET
ftr-505	339	15	effective	effective	ADJ
ftr-505	339	16	interest	interest	NOUN
ftr-505	339	17	rate	rate	NOUN
ftr-505	339	18	the	the	DET
ftr-505	339	19	parties	party	NOUN
ftr-505	339	20	bear	bear	VERB
ftr-505	339	21	on	on	ADP
ftr-505	339	22	their	their	PRON
ftr-505	339	23	respective	respective	ADJ
ftr-505	339	24	underlying	underlie	VERB
ftr-505	339	25	debts	debt	NOUN
ftr-505	339	26	,	,	PUNCT
ftr-505	339	27	it	it	PRON
ftr-505	339	28	argues	argue	VERB
ftr-505	339	29	that	that	SCONJ
ftr-505	339	30	"	"	PUNCT
ftr-505	339	31	the	the	DET
ftr-505	339	32	swap	swap	NOUN
ftr-505	339	33	itself	itself	PRON
ftr-505	339	34	is	be	AUX
ftr-505	339	35	a	a	DET
ftr-505	339	36	risk	risk	NOUN
ftr-505	339	37	-	-	PUNCT
ftr-505	339	38	bearing	bear	VERB
ftr-505	339	39	agreement	agreement	NOUN
ftr-505	339	40	whose	whose	DET
ftr-505	339	41	payments	payment	NOUN
ftr-505	339	42	are	be	AUX
ftr-505	339	43	therefore	therefore	ADV
ftr-505	339	44	not	not	PART
ftr-505	339	45	properly	properly	ADV
ftr-505	339	46	categorized	categorize	VERB
ftr-505	339	47	as	as	ADP
ftr-505	339	48	interest	interest	NOUN
ftr-505	339	49	.	.	PUNCT
ftr-505	339	50	"	"	PUNCT
ftr-505	340	1	i	i	PRON
ftr-505	340	2	d.	d.	PROPN
ftr-505	340	3	at	at	ADP
ftr-505	340	4	1960	1960	NUM
ftr-505	340	5	.	.	PUNCT
ftr-505	341	1	a	a	DET
ftr-505	341	2	"	"	PUNCT
ftr-505	341	3	regular	regular	ADJ
ftr-505	341	4	"	"	PUNCT
ftr-505	341	5	debt	debt	NOUN
ftr-505	341	6	instrument	instrument	NOUN
ftr-505	341	7	is	be	AUX
ftr-505	341	8	arguably	arguably	ADV
ftr-505	341	9	a	a	DET
ftr-505	341	10	riskbearing	riskbeare	VERB
ftr-505	341	11	agreement	agreement	NOUN
ftr-505	341	12	as	as	ADV
ftr-505	341	13	well	well	ADV
ftr-505	341	14	.	.	PUNCT
ftr-505	342	1	see	see	VERB
ftr-505	342	2	supra	supra	PROPN
ftr-505	342	3	notes	note	VERB
ftr-505	342	4	2	2	NUM
ftr-505	342	5	-	-	SYM
ftr-505	342	6	5	5	NUM
ftr-505	342	7	.	.	NOUN
ftr-505	342	8	21	21	NUM
ftr-505	342	9	-	-	SYM
ftr-505	342	10	23	23	NUM
ftr-505	342	11	and	and	CCONJ
ftr-505	342	12	accompanying	accompany	VERB
ftr-505	342	13	text	text	NOUN
ftr-505	342	14	(	(	PUNCT
ftr-505	342	15	discussing	discuss	VERB
ftr-505	342	16	the	the	DET
ftr-505	342	17	risks	risk	NOUN
ftr-505	342	18	associated	associate	VERB
ftr-505	342	19	with	with	ADP
ftr-505	342	20	any	any	DET
ftr-505	342	21	loan	loan	NOUN
ftr-505	342	22	)	)	PUNCT
ftr-505	342	23	.	.	PUNCT
ftr-505	343	1	44	44	NUM
ftr-505	343	2	.	.	PUNCT
ftr-505	344	1	see	see	VERB
ftr-505	344	2	,	,	PUNCT
ftr-505	344	3	e.g.	e.g.	ADV
ftr-505	344	4	,	,	PUNCT
ftr-505	344	5	note	note	NOUN
ftr-505	344	6	,	,	PUNCT
ftr-505	344	7	supra	supra	PROPN
ftr-505	344	8	note	note	NOUN
ftr-505	344	9	24	24	NUM
ftr-505	344	10	,	,	PUNCT
ftr-505	344	11	at	at	ADP
ftr-505	344	12	1959	1959	NUM
ftr-505	344	13	;	;	PUNCT
ftr-505	345	1	new	new	PROPN
ftr-505	345	2	york	york	PROPN
ftr-505	345	3	state	state	PROPN
ftr-505	345	4	bar	bar	PROPN
ftr-505	345	5	ass'n	ass'n	PROPN
ftr-505	345	6	tax	tax	PROPN
ftr-505	345	7	sec	sec	PROPN
ftr-505	345	8	.	.	PROPN
ftr-505	345	9	comm	comm	NOUN
ftr-505	345	10	.	.	PUNCT
ftr-505	346	1	on	on	ADP
ftr-505	346	2	fin	fin	NOUN
ftr-505	346	3	.	.	PUNCT
ftr-505	347	1	instruments	instrument	NOUN
ftr-505	347	2	,	,	PUNCT
ftr-505	347	3	report	report	VERB
ftr-505	347	4	on	on	ADP
ftr-505	347	5	proposed	propose	VERB
ftr-505	347	6	regulations	regulation	NOUN
ftr-505	347	7	on	on	ADP
ftr-505	347	8	methods	method	NOUN
ftr-505	347	9	of	of	ADP
ftr-505	347	10	accounting	account	VERB
ftr-505	347	11	for	for	ADP
ftr-505	347	12	notional	notional	ADJ
ftr-505	347	13	principal	principal	ADJ
ftr-505	347	14	contracts	contract	NOUN
ftr-505	347	15	,	,	PUNCT
ftr-505	347	16	54	54	NUM
ftr-505	347	17	tax	tax	NOUN
ftr-505	347	18	notes	note	NOUN
ftr-505	347	19	1127	1127	NUM
ftr-505	347	20	,	,	PUNCT
ftr-505	347	21	1151	1151	NUM
ftr-505	347	22	(	(	PUNCT
ftr-505	347	23	mar	mar	PROPN
ftr-505	347	24	.	.	PROPN
ftr-505	347	25	2	2	NUM
ftr-505	347	26	,	,	PUNCT
ftr-505	347	27	1992	1992	NUM
ftr-505	347	28	)	)	PUNCT
ftr-505	348	1	[	[	X
ftr-505	348	2	hereinafter	hereinafter	NOUN
ftr-505	348	3	new	new	PROPN
ftr-505	348	4	york	york	PROPN
ftr-505	348	5	state	state	PROPN
ftr-505	348	6	bar	bar	NOUN
ftr-505	348	7	report	report	NOUN
ftr-505	348	8	]	]	PUNCT
ftr-505	348	9	.	.	PUNCT
ftr-505	349	1	florida	florida	PROPN
ftr-505	349	2	tax	tax	PROPN
ftr-505	349	3	review	review	NOUN
ftr-505	349	4	hedges	hedge	VERB
ftr-505	349	5	a	a	DET
ftr-505	349	6	single	single	ADJ
ftr-505	349	7	asset	asset	NOUN
ftr-505	349	8	or	or	CCONJ
ftr-505	349	9	liability	liability	NOUN
ftr-505	349	10	.	.	PUNCT
ftr-505	350	1	it	it	PRON
ftr-505	350	2	does	do	AUX
ftr-505	350	3	not	not	PART
ftr-505	350	4	easily	easily	ADV
ftr-505	350	5	address	address	VERB
ftr-505	350	6	cases	case	NOUN
ftr-505	350	7	in	in	ADP
ftr-505	350	8	which	which	PRON
ftr-505	350	9	the	the	DET
ftr-505	350	10	swap	swap	NOUN
ftr-505	350	11	agreement	agreement	NOUN
ftr-505	350	12	hedges	hedge	VERB
ftr-505	350	13	a	a	DET
ftr-505	350	14	pool	pool	NOUN
ftr-505	350	15	of	of	ADP
ftr-505	350	16	assets	asset	NOUN
ftr-505	350	17	or	or	CCONJ
ftr-505	350	18	liabilities	liability	NOUN
ftr-505	350	19	.	.	PUNCT
ftr-505	351	1	the	the	DET
ftr-505	351	2	scope	scope	NOUN
ftr-505	351	3	of	of	ADP
ftr-505	351	4	the	the	DET
ftr-505	351	5	approach	approach	NOUN
ftr-505	351	6	suggested	suggest	VERB
ftr-505	351	7	in	in	ADP
ftr-505	351	8	this	this	DET
ftr-505	351	9	article	article	NOUN
ftr-505	351	10	is	be	AUX
ftr-505	351	11	broader	broad	ADJ
ftr-505	351	12	,	,	PUNCT
ftr-505	351	13	and	and	CCONJ
ftr-505	351	14	can	can	AUX
ftr-505	351	15	encompass	encompass	VERB
ftr-505	351	16	both	both	DET
ftr-505	351	17	hedges	hedge	NOUN
ftr-505	351	18	of	of	ADP
ftr-505	351	19	single	single	ADJ
ftr-505	351	20	assets	asset	NOUN
ftr-505	351	21	and	and	CCONJ
ftr-505	351	22	of	of	ADP
ftr-505	351	23	a	a	DET
ftr-505	351	24	pool	pool	NOUN
ftr-505	351	25	of	of	ADP
ftr-505	351	26	assets.45	assets.45	ADV
ftr-505	351	27	furthermore	furthermore	ADV
ftr-505	351	28	,	,	PUNCT
ftr-505	351	29	the	the	DET
ftr-505	351	30	characterization	characterization	NOUN
ftr-505	351	31	of	of	ADP
ftr-505	351	32	interest	interest	NOUN
ftr-505	351	33	suggested	suggest	VERB
ftr-505	351	34	here	here	ADV
ftr-505	351	35	allows	allow	VERB
ftr-505	351	36	for	for	ADP
ftr-505	351	37	much	much	ADV
ftr-505	351	38	more	more	ADJ
ftr-505	351	39	simplicity	simplicity	NOUN
ftr-505	351	40	in	in	ADP
ftr-505	351	41	the	the	DET
ftr-505	351	42	tax	tax	NOUN
ftr-505	351	43	system	system	NOUN
ftr-505	351	44	with	with	ADP
ftr-505	351	45	regard	regard	NOUN
ftr-505	351	46	to	to	ADP
ftr-505	351	47	interest	interest	NOUN
ftr-505	351	48	swap	swap	NOUN
ftr-505	351	49	transactions	transaction	NOUN
ftr-505	351	50	in	in	ADP
ftr-505	351	51	comparison	comparison	NOUN
ftr-505	351	52	with	with	ADP
ftr-505	351	53	prevailing	prevail	VERB
ftr-505	351	54	or	or	CCONJ
ftr-505	351	55	other	other	ADJ
ftr-505	351	56	suggested	suggest	VERB
ftr-505	351	57	rules.46	rules.46	NOUN
ftr-505	351	58	v.	v.	ADP
ftr-505	351	59	concluding	conclude	VERB
ftr-505	351	60	remarks	remark	VERB
ftr-505	351	61	the	the	DET
ftr-505	351	62	definition	definition	NOUN
ftr-505	351	63	of	of	ADP
ftr-505	351	64	interest	interest	NOUN
ftr-505	351	65	for	for	ADP
ftr-505	351	66	tax	tax	NOUN
ftr-505	351	67	purposes	purpose	NOUN
ftr-505	351	68	as	as	ADP
ftr-505	351	69	"	"	PUNCT
ftr-505	351	70	compensation	compensation	NOUN
ftr-505	351	71	for	for	ADP
ftr-505	351	72	the	the	DET
ftr-505	351	73	use	use	NOUN
ftr-505	351	74	or	or	CCONJ
ftr-505	351	75	forbearance	forbearance	NOUN
ftr-505	351	76	of	of	ADP
ftr-505	351	77	money	money	NOUN
ftr-505	351	78	"	"	PUNCT
ftr-505	351	79	and	and	CCONJ
ftr-505	351	80	its	its	PRON
ftr-505	351	81	narrow	narrow	ADJ
ftr-505	351	82	interpretation	interpretation	NOUN
ftr-505	351	83	by	by	ADP
ftr-505	351	84	the	the	DET
ftr-505	351	85	courts,47	courts,47	NOUN
ftr-505	351	86	have	have	AUX
ftr-505	351	87	triggered	trigger	VERB
ftr-505	351	88	,	,	PUNCT
ftr-505	351	89	in	in	ADP
ftr-505	351	90	certain	certain	ADJ
ftr-505	351	91	cases	case	NOUN
ftr-505	351	92	,	,	PUNCT
ftr-505	351	93	the	the	DET
ftr-505	351	94	recognition	recognition	NOUN
ftr-505	351	95	of	of	ADP
ftr-505	351	96	an	an	DET
ftr-505	351	97	alternative	alternative	NOUN
ftr-505	351	98	to	to	ADP
ftr-505	351	99	interest-"financial	interest-"financial	PROPN
ftr-505	351	100	service	service	NOUN
ftr-505	351	101	charge"-which	charge"-which	NOUN
ftr-505	351	102	is	be	AUX
ftr-505	351	103	taxed	tax	VERB
ftr-505	351	104	differently	differently	ADV
ftr-505	351	105	than	than	ADP
ftr-505	351	106	interest	interest	NOUN
ftr-505	351	107	.	.	PUNCT
ftr-505	352	1	despite	despite	SCONJ
ftr-505	352	2	the	the	DET
ftr-505	352	3	narrow	narrow	ADJ
ftr-505	352	4	interpretation	interpretation	NOUN
ftr-505	352	5	,	,	PUNCT
ftr-505	352	6	in	in	ADP
ftr-505	352	7	some	some	DET
ftr-505	352	8	cases	case	NOUN
ftr-505	352	9	courts	court	NOUN
ftr-505	352	10	have	have	AUX
ftr-505	352	11	been	be	AUX
ftr-505	352	12	willing	willing	ADJ
ftr-505	352	13	to	to	PART
ftr-505	352	14	expand	expand	VERB
ftr-505	352	15	the	the	DET
ftr-505	352	16	definition	definition	NOUN
ftr-505	352	17	of	of	ADP
ftr-505	352	18	"	"	PUNCT
ftr-505	352	19	interest	interest	NOUN
ftr-505	352	20	.	.	PUNCT
ftr-505	352	21	"	"	PUNCT
ftr-505	353	1	the	the	DET
ftr-505	353	2	mere	mere	ADJ
ftr-505	353	3	fact	fact	NOUN
ftr-505	353	4	that	that	SCONJ
ftr-505	353	5	there	there	PRON
ftr-505	353	6	was	be	VERB
ftr-505	353	7	no	no	DET
ftr-505	353	8	actual	actual	ADJ
ftr-505	353	9	use	use	NOUN
ftr-505	353	10	of	of	ADP
ftr-505	353	11	borrowed	borrow	VERB
ftr-505	353	12	funds	fund	NOUN
ftr-505	353	13	did	do	AUX
ftr-505	353	14	not	not	PART
ftr-505	353	15	prevent	prevent	VERB
ftr-505	353	16	the	the	DET
ftr-505	353	17	tax	tax	NOUN
ftr-505	353	18	court	court	NOUN
ftr-505	353	19	from	from	ADP
ftr-505	353	20	treating	treat	VERB
ftr-505	353	21	payments	payment	NOUN
ftr-505	353	22	on	on	ADP
ftr-505	353	23	overdue	overdue	ADJ
ftr-505	353	24	taxes	taxis	NOUN
ftr-505	353	25	and	and	CCONJ
ftr-505	353	26	judgments	judgment	NOUN
ftr-505	353	27	as	as	SCONJ
ftr-505	353	28	interest.48	interest.48	VERB
ftr-505	353	29	the	the	DET
ftr-505	353	30	underlying	underlying	ADJ
ftr-505	353	31	rationale	rationale	NOUN
ftr-505	353	32	in	in	ADP
ftr-505	353	33	these	these	DET
ftr-505	353	34	cases	case	NOUN
ftr-505	353	35	is	be	AUX
ftr-505	353	36	probably	probably	ADV
ftr-505	353	37	that	that	DET
ftr-505	353	38	payment	payment	NOUN
ftr-505	353	39	related	relate	VERB
ftr-505	353	40	to	to	ADP
ftr-505	353	41	a	a	DET
ftr-505	353	42	debt	debt	NOUN
ftr-505	353	43	--	--	PUNCT
ftr-505	353	44	even	even	ADV
ftr-505	353	45	though	though	SCONJ
ftr-505	353	46	not	not	PART
ftr-505	353	47	derived	derive	VERB
ftr-505	353	48	from	from	ADP
ftr-505	353	49	actual	actual	ADJ
ftr-505	353	50	use	use	NOUN
ftr-505	353	51	of	of	ADP
ftr-505	353	52	money	money	NOUN
ftr-505	353	53	-	-	PUNCT
ftr-505	353	54	should	should	AUX
ftr-505	353	55	be	be	AUX
ftr-505	353	56	considered	consider	VERB
ftr-505	353	57	interest	interest	NOUN
ftr-505	353	58	.	.	PUNCT
ftr-505	354	1	in	in	ADP
ftr-505	354	2	effect	effect	NOUN
ftr-505	354	3	,	,	PUNCT
ftr-505	354	4	the	the	DET
ftr-505	354	5	economic	economic	ADJ
ftr-505	354	6	reality	reality	NOUN
ftr-505	354	7	prevailed	prevail	VERB
ftr-505	354	8	.	.	PUNCT
ftr-505	355	1	furthermore	furthermore	ADV
ftr-505	355	2	,	,	PUNCT
ftr-505	355	3	the	the	DET
ftr-505	355	4	extension	extension	NOUN
ftr-505	355	5	of	of	ADP
ftr-505	355	6	the	the	DET
ftr-505	355	7	term	term	NOUN
ftr-505	355	8	"	"	PUNCT
ftr-505	355	9	debt	debt	NOUN
ftr-505	355	10	"	"	PUNCT
ftr-505	355	11	for	for	ADP
ftr-505	355	12	tax	tax	NOUN
ftr-505	355	13	purposes	purpose	NOUN
ftr-505	355	14	to	to	PART
ftr-505	355	15	include	include	VERB
ftr-505	355	16	involuntary	involuntary	ADJ
ftr-505	355	17	debts	debt	NOUN
ftr-505	355	18	,	,	PUNCT
ftr-505	355	19	was	be	AUX
ftr-505	355	20	followed	follow	VERB
ftr-505	355	21	by	by	ADP
ftr-505	355	22	an	an	DET
ftr-505	355	23	extension	extension	NOUN
ftr-505	355	24	by	by	ADP
ftr-505	355	25	the	the	DET
ftr-505	355	26	court	court	NOUN
ftr-505	355	27	of	of	ADP
ftr-505	355	28	the	the	DET
ftr-505	355	29	term	term	NOUN
ftr-505	355	30	"	"	PUNCT
ftr-505	355	31	interest	interest	NOUN
ftr-505	355	32	"	"	PUNCT
ftr-505	355	33	to	to	PART
ftr-505	355	34	include	include	VERB
ftr-505	355	35	the	the	DET
ftr-505	355	36	"	"	PUNCT
ftr-505	355	37	effective	effective	ADJ
ftr-505	355	38	rate	rate	NOUN
ftr-505	355	39	of	of	ADP
ftr-505	355	40	interest	interest	NOUN
ftr-505	355	41	"	"	PUNCT
ftr-505	355	42	whenever	whenever	SCONJ
ftr-505	355	43	the	the	DET
ftr-505	355	44	credit	credit	NOUN
ftr-505	355	45	price	price	NOUN
ftr-505	355	46	is	be	AUX
ftr-505	355	47	calculated	calculate	VERB
ftr-505	355	48	,	,	PUNCT
ftr-505	355	49	either	either	CCONJ
ftr-505	355	50	in	in	ADP
ftr-505	355	51	whole	whole	ADJ
ftr-505	355	52	or	or	CCONJ
ftr-505	355	53	in	in	ADP
ftr-505	355	54	part	part	NOUN
ftr-505	355	55	,	,	PUNCT
ftr-505	355	56	as	as	ADP
ftr-505	355	57	discount	discount	NOUN
ftr-505	355	58	or	or	CCONJ
ftr-505	355	59	premium	premium	NOUN
ftr-505	355	60	.	.	PUNCT
ftr-505	356	1	this	this	DET
ftr-505	356	2	article	article	NOUN
ftr-505	356	3	-	-	PUNCT
ftr-505	356	4	based	base	VERB
ftr-505	356	5	upon	upon	SCONJ
ftr-505	356	6	the	the	DET
ftr-505	356	7	same	same	ADJ
ftr-505	356	8	"	"	PUNCT
ftr-505	356	9	effective	effective	ADJ
ftr-505	356	10	rate	rate	NOUN
ftr-505	356	11	"	"	PUNCT
ftr-505	356	12	rationale	rationale	NOUN
ftr-505	356	13	-	-	PUNCT
ftr-505	356	14	argues	argue	NOUN
ftr-505	356	15	for	for	ADP
ftr-505	356	16	further	further	ADJ
ftr-505	356	17	extension	extension	NOUN
ftr-505	356	18	of	of	ADP
ftr-505	356	19	the	the	DET
ftr-505	356	20	term	term	NOUN
ftr-505	356	21	interest	interest	NOUN
ftr-505	356	22	for	for	ADP
ftr-505	356	23	tax	tax	NOUN
ftr-505	356	24	purposes	purpose	NOUN
ftr-505	356	25	.	.	PUNCT
ftr-505	357	1	similar	similar	ADJ
ftr-505	357	2	treatment	treatment	NOUN
ftr-505	357	3	should	should	AUX
ftr-505	357	4	apply	apply	VERB
ftr-505	357	5	for	for	ADP
ftr-505	357	6	reimbursement	reimbursement	NOUN
ftr-505	357	7	of	of	ADP
ftr-505	357	8	a	a	DET
ftr-505	357	9	lender	lender	NOUN
ftr-505	357	10	's	's	PART
ftr-505	357	11	actual	actual	ADJ
ftr-505	357	12	administrative	administrative	ADJ
ftr-505	357	13	cost	cost	NOUN
ftr-505	357	14	,	,	PUNCT
ftr-505	357	15	whatever	whatever	PRON
ftr-505	357	16	the	the	DET
ftr-505	357	17	label	label	NOUN
ftr-505	357	18	of	of	ADP
ftr-505	357	19	the	the	DET
ftr-505	357	20	payment	payment	NOUN
ftr-505	357	21	,	,	PUNCT
ftr-505	357	22	and	and	CCONJ
ftr-505	357	23	whoever	whoever	PRON
ftr-505	357	24	the	the	DET
ftr-505	357	25	payee	payee	NOUN
ftr-505	357	26	.	.	PUNCT
ftr-505	358	1	the	the	DET
ftr-505	358	2	duality	duality	NOUN
ftr-505	358	3	between	between	ADP
ftr-505	358	4	this	this	DET
ftr-505	358	5	component	component	NOUN
ftr-505	358	6	of	of	ADP
ftr-505	358	7	interest	interest	NOUN
ftr-505	358	8	and	and	CCONJ
ftr-505	358	9	the	the	DET
ftr-505	358	10	"	"	PUNCT
ftr-505	358	11	financial	financial	ADJ
ftr-505	358	12	service	service	NOUN
ftr-505	358	13	charge	charge	NOUN
ftr-505	358	14	"	"	PUNCT
ftr-505	358	15	should	should	AUX
ftr-505	358	16	be	be	AUX
ftr-505	358	17	rejected	reject	VERB
ftr-505	358	18	.	.	PUNCT
ftr-505	359	1	similarly	similarly	ADV
ftr-505	359	2	,	,	PUNCT
ftr-505	359	3	a	a	DET
ftr-505	359	4	"	"	PUNCT
ftr-505	359	5	commitment	commitment	NOUN
ftr-505	359	6	fee	fee	NOUN
ftr-505	359	7	"	"	PUNCT
ftr-505	359	8	should	should	AUX
ftr-505	359	9	not	not	PART
ftr-505	359	10	be	be	AUX
ftr-505	359	11	viewed	view	VERB
ftr-505	359	12	as	as	ADP
ftr-505	359	13	a	a	DET
ftr-505	359	14	service45	service45	NOUN
ftr-505	359	15	.	.	PUNCT
ftr-505	360	1	neither	neither	PRON
ftr-505	360	2	approach	approach	NOUN
ftr-505	360	3	addresses	address	NOUN
ftr-505	360	4	speculative	speculative	ADJ
ftr-505	360	5	investments	investment	NOUN
ftr-505	360	6	.	.	PUNCT
ftr-505	361	1	46	46	NUM
ftr-505	361	2	.	.	PUNCT
ftr-505	362	1	see	see	VERB
ftr-505	362	2	,	,	PUNCT
ftr-505	362	3	e.g.	e.g.	ADV
ftr-505	362	4	,	,	PUNCT
ftr-505	362	5	new	new	PROPN
ftr-505	362	6	york	york	PROPN
ftr-505	362	7	state	state	PROPN
ftr-505	362	8	bar	bar	NOUN
ftr-505	362	9	report	report	NOUN
ftr-505	362	10	,	,	PUNCT
ftr-505	362	11	supra	supra	PROPN
ftr-505	362	12	note	note	NOUN
ftr-505	362	13	44	44	NUM
ftr-505	362	14	(	(	PUNCT
ftr-505	362	15	discussing	discuss	VERB
ftr-505	362	16	amortization	amortization	NOUN
ftr-505	362	17	of	of	ADP
ftr-505	362	18	nonperiodic	nonperiodic	ADJ
ftr-505	362	19	payments	payment	NOUN
ftr-505	362	20	,	,	PUNCT
ftr-505	362	21	assignment	assignment	NOUN
ftr-505	362	22	of	of	ADP
ftr-505	362	23	notional	notional	ADJ
ftr-505	362	24	principal	principal	ADJ
ftr-505	362	25	contracts	contract	NOUN
ftr-505	362	26	,	,	PUNCT
ftr-505	362	27	and	and	CCONJ
ftr-505	362	28	the	the	DET
ftr-505	362	29	character	character	NOUN
ftr-505	362	30	of	of	ADP
ftr-505	362	31	termination	termination	NOUN
ftr-505	362	32	payments	payment	NOUN
ftr-505	362	33	)	)	PUNCT
ftr-505	362	34	;	;	PUNCT
ftr-505	362	35	a.b.a	a.b.a	X
ftr-505	362	36	.	.	PUNCT
ftr-505	362	37	task	task	PROPN
ftr-505	362	38	force	force	PROPN
ftr-505	362	39	report	report	PROPN
ftr-505	362	40	,	,	PUNCT
ftr-505	362	41	supra	supra	PROPN
ftr-505	362	42	note	note	PROPN
ftr-505	362	43	35	35	NUM
ftr-505	362	44	(	(	PUNCT
ftr-505	362	45	discussing	discuss	VERB
ftr-505	362	46	interest	interest	NOUN
ftr-505	362	47	rate	rate	NOUN
ftr-505	362	48	agreements	agreement	NOUN
ftr-505	362	49	)	)	PUNCT
ftr-505	362	50	.	.	PUNCT
ftr-505	363	1	similarly	similarly	ADV
ftr-505	363	2	,	,	PUNCT
ftr-505	363	3	an	an	DET
ftr-505	363	4	interest	interest	NOUN
ftr-505	363	5	characterization	characterization	NOUN
ftr-505	363	6	of	of	ADP
ftr-505	363	7	income	income	NOUN
ftr-505	363	8	received	receive	VERB
ftr-505	363	9	in	in	ADP
ftr-505	363	10	swap	swap	NOUN
ftr-505	363	11	transactions	transaction	NOUN
ftr-505	363	12	,	,	PUNCT
ftr-505	363	13	with	with	ADP
ftr-505	363	14	regard	regard	NOUN
ftr-505	363	15	to	to	ADP
ftr-505	363	16	hedging	hedging	NOUN
ftr-505	363	17	and	and	CCONJ
ftr-505	363	18	reducing	reduce	VERB
ftr-505	363	19	the	the	DET
ftr-505	363	20	credit	credit	NOUN
ftr-505	363	21	price	price	NOUN
ftr-505	363	22	functions	function	NOUN
ftr-505	363	23	of	of	ADP
ftr-505	363	24	swap	swap	NOUN
ftr-505	363	25	,	,	PUNCT
ftr-505	363	26	may	may	AUX
ftr-505	363	27	resolve	resolve	VERB
ftr-505	363	28	the	the	DET
ftr-505	363	29	taxation	taxation	NOUN
ftr-505	363	30	of	of	ADP
ftr-505	363	31	swap	swap	NOUN
ftr-505	363	32	transactions	transaction	NOUN
ftr-505	363	33	made	make	VERB
ftr-505	363	34	by	by	ADP
ftr-505	363	35	nonprofit	nonprofit	ADJ
ftr-505	363	36	organizations	organization	NOUN
ftr-505	363	37	.	.	PUNCT
ftr-505	364	1	under	under	ADP
ftr-505	364	2	current	current	ADJ
ftr-505	364	3	rules	rule	NOUN
ftr-505	364	4	,	,	PUNCT
ftr-505	364	5	income	income	NOUN
ftr-505	364	6	derived	derive	VERB
ftr-505	364	7	from	from	ADP
ftr-505	364	8	swaps	swap	NOUN
ftr-505	364	9	should	should	AUX
ftr-505	364	10	be	be	AUX
ftr-505	364	11	considered	consider	VERB
ftr-505	364	12	"	"	PUNCT
ftr-505	364	13	unrelated	unrelated	ADJ
ftr-505	364	14	"	"	PUNCT
ftr-505	364	15	business	business	NOUN
ftr-505	364	16	income	income	NOUN
ftr-505	364	17	.	.	PUNCT
ftr-505	365	1	see	see	AUX
ftr-505	365	2	generally	generally	ADV
ftr-505	365	3	note	note	VERB
ftr-505	365	4	,	,	PUNCT
ftr-505	365	5	supra	supra	PROPN
ftr-505	365	6	note	note	NOUN
ftr-505	365	7	26	26	NUM
ftr-505	365	8	.	.	PUNCT
ftr-505	366	1	47	47	NUM
ftr-505	366	2	.	.	PUNCT
ftr-505	367	1	see	see	VERB
ftr-505	367	2	supra	supra	PROPN
ftr-505	367	3	note	note	PROPN
ftr-505	367	4	1	1	NUM
ftr-505	367	5	and	and	CCONJ
ftr-505	367	6	accompanying	accompany	VERB
ftr-505	367	7	text	text	NOUN
ftr-505	367	8	.	.	PUNCT
ftr-505	368	1	48	48	NUM
ftr-505	368	2	.	.	PUNCT
ftr-505	369	1	see	see	VERB
ftr-505	369	2	,	,	PUNCT
ftr-505	369	3	e.g.	e.g.	ADV
ftr-505	369	4	,	,	PUNCT
ftr-505	369	5	koppers	koppers	PROPN
ftr-505	369	6	co.	co.	PROPN
ftr-505	370	1	v.	v.	PROPN
ftr-505	370	2	commissioner	commissioner	PROPN
ftr-505	370	3	,	,	PUNCT
ftr-505	370	4	11	11	NUM
ftr-505	370	5	t.c	t.c	PROPN
ftr-505	370	6	.	.	PROPN
ftr-505	370	7	894	894	NUM
ftr-505	370	8	(	(	PUNCT
ftr-505	370	9	1948	1948	NUM
ftr-505	370	10	)	)	PUNCT
ftr-505	370	11	;	;	PUNCT
ftr-505	370	12	appeal	appeal	NOUN
ftr-505	370	13	of	of	ADP
ftr-505	370	14	bettendorf	bettendorf	PROPN
ftr-505	370	15	,	,	PUNCT
ftr-505	370	16	3	3	NUM
ftr-505	370	17	b.t.a	b.t.a	NOUN
ftr-505	370	18	.	.	PROPN
ftr-505	370	19	378	378	NUM
ftr-505	370	20	(	(	PUNCT
ftr-505	370	21	1926	1926	NUM
ftr-505	370	22	)	)	PUNCT
ftr-505	370	23	.	.	PUNCT
ftr-505	371	1	[	[	X
ftr-505	371	2	vol	vol	NOUN
ftr-505	371	3	.	.	PUNCT
ftr-505	372	1	1:12	1:12	NUM
ftr-505	372	2	19941	19941	NUM
ftr-505	372	3	the	the	DET
ftr-505	372	4	taxation	taxation	NOUN
ftr-505	372	5	of	of	ADP
ftr-505	372	6	interest	interest	NOUN
ftr-505	372	7	swaps	swap	NOUN
ftr-505	372	8	and	and	CCONJ
ftr-505	372	9	the	the	DET
ftr-505	372	10	financial	financial	ADJ
ftr-505	372	11	sen'ice	sen'ice	PROPN
ftr-505	372	12	charge	charge	NOUN
ftr-505	372	13	743	743	NUM
ftr-505	372	14	type	type	NOUN
ftr-505	372	15	charge	charge	NOUN
ftr-505	372	16	;	;	PUNCT
ftr-505	372	17	rather	rather	ADV
ftr-505	372	18	,	,	PUNCT
ftr-505	372	19	it	it	PRON
ftr-505	372	20	should	should	AUX
ftr-505	372	21	be	be	AUX
ftr-505	372	22	considered	consider	VERB
ftr-505	372	23	an	an	DET
ftr-505	372	24	integral	integral	ADJ
ftr-505	372	25	part	part	NOUN
ftr-505	372	26	of	of	ADP
ftr-505	372	27	the	the	DET
ftr-505	372	28	cost	cost	NOUN
ftr-505	372	29	of	of	ADP
ftr-505	372	30	borrowing	borrowing	NOUN
ftr-505	372	31	.	.	PUNCT
ftr-505	373	1	by	by	ADP
ftr-505	373	2	the	the	DET
ftr-505	373	3	same	same	ADJ
ftr-505	373	4	token	token	NOUN
ftr-505	373	5	,	,	PUNCT
ftr-505	373	6	whenever	whenever	SCONJ
ftr-505	373	7	a	a	DET
ftr-505	373	8	swap	swap	NOUN
ftr-505	373	9	transaction	transaction	NOUN
ftr-505	373	10	's	's	PART
ftr-505	373	11	function	function	NOUN
ftr-505	373	12	is	be	AUX
ftr-505	373	13	to	to	PART
ftr-505	373	14	reduce	reduce	VERB
ftr-505	373	15	the	the	DET
ftr-505	373	16	parties	party	NOUN
ftr-505	373	17	'	'	PART
ftr-505	373	18	cost	cost	NOUN
ftr-505	373	19	of	of	ADP
ftr-505	373	20	borrowing	borrowing	NOUN
ftr-505	373	21	,	,	PUNCT
ftr-505	373	22	or	or	CCONJ
ftr-505	373	23	to	to	PART
ftr-505	373	24	serve	serve	VERB
ftr-505	373	25	as	as	ADP
ftr-505	373	26	a	a	DET
ftr-505	373	27	hedging	hedging	NOUN
ftr-505	373	28	tool	tool	NOUN
ftr-505	373	29	,	,	PUNCT
ftr-505	373	30	its	its	PRON
ftr-505	373	31	cost	cost	NOUN
ftr-505	373	32	should	should	AUX
ftr-505	373	33	be	be	AUX
ftr-505	373	34	considered	consider	VERB
ftr-505	373	35	interest	interest	NOUN
ftr-505	373	36	.	.	PUNCT
ftr-505	374	1	alternate	alternate	ADJ
ftr-505	374	2	treatment	treatment	NOUN
ftr-505	374	3	,	,	PUNCT
ftr-505	374	4	as	as	ADP
ftr-505	374	5	in	in	ADP
ftr-505	374	6	the	the	DET
ftr-505	374	7	prevailing	prevail	VERB
ftr-505	374	8	rules	rule	NOUN
ftr-505	374	9	in	in	ADP
ftr-505	374	10	all	all	DET
ftr-505	374	11	those	those	DET
ftr-505	374	12	cases	case	NOUN
ftr-505	374	13	,	,	PUNCT
ftr-505	374	14	leads	lead	VERB
ftr-505	374	15	to	to	ADP
ftr-505	374	16	an	an	DET
ftr-505	374	17	unacceptable	unacceptable	ADJ
ftr-505	374	18	situation	situation	NOUN
ftr-505	374	19	in	in	ADP
ftr-505	374	20	which	which	PRON
ftr-505	374	21	the	the	DET
ftr-505	374	22	taxpayer	taxpayer	NOUN
ftr-505	374	23	may	may	AUX
ftr-505	374	24	choose	choose	VERB
ftr-505	374	25	which	which	DET
ftr-505	374	26	tax	tax	NOUN
ftr-505	374	27	result	result	NOUN
ftr-505	374	28	she	she	PRON
ftr-505	374	29	desires	desire	VERB
ftr-505	374	30	for	for	ADP
ftr-505	374	31	her	her	PRON
ftr-505	374	32	debt	debt	NOUN
ftr-505	374	33	related	relate	VERB
ftr-505	374	34	costs	cost	NOUN
ftr-505	374	35	.	.	PUNCT