id	sid	tid	token	lemma	pos
ftr-640	1	1	florida	florida	PROPN
ftr-640	1	2	tax	tax	PROPN
ftr-640	1	3	review	review	NOUN
ftr-640	1	4	volume	volume	NOUN
ftr-640	1	5	20	20	NUM
ftr-640	1	6	2017	2017	NUM
ftr-640	1	7	number	number	NOUN
ftr-640	1	8	9	9	NUM
ftr-640	1	9	i	i	NOUN
ftr-640	1	10	article	article	NOUN
ftr-640	1	11	inviting	invite	VERB
ftr-640	1	12	everyone	everyone	PRON
ftr-640	1	13	to	to	ADP
ftr-640	1	14	the	the	DET
ftr-640	1	15	aca	aca	PROPN
ftr-640	1	16	(	(	PUNCT
ftr-640	1	17	risk	risk	NOUN
ftr-640	1	18	)	)	PUNCT
ftr-640	1	19	pool	pool	NOUN
ftr-640	1	20	party	party	NOUN
ftr-640	1	21	:	:	PUNCT
ftr-640	1	22	using	use	VERB
ftr-640	1	23	advanceable	advanceable	ADJ
ftr-640	1	24	,	,	PUNCT
ftr-640	1	25	income	income	NOUN
ftr-640	1	26	-	-	PUNCT
ftr-640	1	27	based	base	VERB
ftr-640	1	28	tax	tax	NOUN
ftr-640	1	29	credits	credit	NOUN
ftr-640	1	30	to	to	PART
ftr-640	1	31	subsidize	subsidize	VERB
ftr-640	1	32	purchases	purchase	NOUN
ftr-640	1	33	mary	mary	PROPN
ftr-640	1	34	leto	leto	PROPN
ftr-640	1	35	pareja	pareja	PROPN
ftr-640	1	36	florida	florida	PROPN
ftr-640	1	37	tax	tax	PROPN
ftr-640	1	38	review	review	NOUN
ftr-640	1	39	volume	volume	NOUN
ftr-640	1	40	20	20	NUM
ftr-640	1	41	2017	2017	NUM
ftr-640	1	42	number	number	NOUN
ftr-640	1	43	9	9	NUM
ftr-640	1	44	ii	ii	NOUN
ftr-640	1	45	information	information	NOUN
ftr-640	1	46	for	for	ADP
ftr-640	1	47	subscribers	subscriber	NOUN
ftr-640	1	48	the	the	DET
ftr-640	1	49	florida	florida	PROPN
ftr-640	1	50	tax	tax	NOUN
ftr-640	1	51	review	review	NOUN
ftr-640	1	52	is	be	AUX
ftr-640	1	53	a	a	DET
ftr-640	1	54	publication	publication	NOUN
ftr-640	1	55	of	of	ADP
ftr-640	1	56	the	the	DET
ftr-640	1	57	graduate	graduate	ADJ
ftr-640	1	58	tax	tax	NOUN
ftr-640	1	59	program	program	NOUN
ftr-640	1	60	of	of	ADP
ftr-640	1	61	the	the	DET
ftr-640	1	62	university	university	PROPN
ftr-640	1	63	of	of	ADP
ftr-640	1	64	florida	florida	PROPN
ftr-640	1	65	levin	levin	PROPN
ftr-640	1	66	college	college	PROPN
ftr-640	1	67	of	of	ADP
ftr-640	1	68	law	law	NOUN
ftr-640	1	69	.	.	PUNCT
ftr-640	2	1	for	for	ADP
ftr-640	2	2	volume	volume	NOUN
ftr-640	2	3	20	20	NUM
ftr-640	2	4	,	,	PUNCT
ftr-640	2	5	the	the	DET
ftr-640	2	6	subscription	subscription	NOUN
ftr-640	2	7	rate	rate	NOUN
ftr-640	2	8	is	be	AUX
ftr-640	2	9	$	$	SYM
ftr-640	2	10	125.00	125.00	NUM
ftr-640	2	11	in	in	ADP
ftr-640	2	12	the	the	DET
ftr-640	2	13	united	united	PROPN
ftr-640	2	14	states	states	PROPN
ftr-640	2	15	and	and	CCONJ
ftr-640	2	16	$	$	SYM
ftr-640	2	17	145.00	145.00	NUM
ftr-640	2	18	elsewhere	elsewhere	ADV
ftr-640	2	19	.	.	PUNCT
ftr-640	3	1	if	if	SCONJ
ftr-640	3	2	a	a	DET
ftr-640	3	3	subscription	subscription	NOUN
ftr-640	3	4	is	be	AUX
ftr-640	3	5	to	to	PART
ftr-640	3	6	be	be	AUX
ftr-640	3	7	discontinued	discontinue	VERB
ftr-640	3	8	at	at	ADP
ftr-640	3	9	expiration	expiration	NOUN
ftr-640	3	10	,	,	PUNCT
ftr-640	3	11	notice	notice	VERB
ftr-640	3	12	to	to	ADP
ftr-640	3	13	that	that	DET
ftr-640	3	14	effect	effect	NOUN
ftr-640	3	15	should	should	AUX
ftr-640	3	16	be	be	AUX
ftr-640	3	17	sent	send	VERB
ftr-640	3	18	;	;	PUNCT
ftr-640	3	19	otherwise	otherwise	ADV
ftr-640	3	20	,	,	PUNCT
ftr-640	3	21	it	it	PRON
ftr-640	3	22	will	will	AUX
ftr-640	3	23	be	be	AUX
ftr-640	3	24	automatically	automatically	ADV
ftr-640	3	25	renewed	renew	VERB
ftr-640	3	26	.	.	PUNCT
ftr-640	4	1	for	for	ADP
ftr-640	4	2	volume	volume	NOUN
ftr-640	4	3	20	20	NUM
ftr-640	4	4	,	,	PUNCT
ftr-640	4	5	subscriptions	subscription	NOUN
ftr-640	4	6	and	and	CCONJ
ftr-640	4	7	changes	change	NOUN
ftr-640	4	8	of	of	ADP
ftr-640	4	9	address	address	NOUN
ftr-640	4	10	should	should	AUX
ftr-640	4	11	be	be	AUX
ftr-640	4	12	sent	send	VERB
ftr-640	4	13	to	to	ADP
ftr-640	4	14	florida	florida	PROPN
ftr-640	4	15	tax	tax	PROPN
ftr-640	4	16	review	review	PROPN
ftr-640	4	17	,	,	PUNCT
ftr-640	4	18	university	university	PROPN
ftr-640	4	19	of	of	ADP
ftr-640	4	20	florida	florida	PROPN
ftr-640	4	21	levin	levin	PROPN
ftr-640	4	22	college	college	PROPN
ftr-640	4	23	of	of	ADP
ftr-640	4	24	law	law	NOUN
ftr-640	4	25	,	,	PUNCT
ftr-640	4	26	post	post	PROPN
ftr-640	4	27	office	office	PROPN
ftr-640	4	28	box	box	PROPN
ftr-640	4	29	117627	117627	NUM
ftr-640	4	30	,	,	PUNCT
ftr-640	4	31	gainesville	gainesville	PROPN
ftr-640	4	32	,	,	PUNCT
ftr-640	4	33	florida	florida	PROPN
ftr-640	4	34	32611	32611	NUM
ftr-640	4	35	.	.	PUNCT
ftr-640	5	1	requests	request	NOUN
ftr-640	5	2	for	for	ADP
ftr-640	5	3	back	back	ADJ
ftr-640	5	4	issues	issue	NOUN
ftr-640	5	5	should	should	AUX
ftr-640	5	6	be	be	AUX
ftr-640	5	7	sent	send	VERB
ftr-640	5	8	to	to	ADP
ftr-640	5	9	william	william	PROPN
ftr-640	5	10	s.	s.	PROPN
ftr-640	5	11	hein	hein	PROPN
ftr-640	5	12	&	&	CCONJ
ftr-640	5	13	co.	co.	PROPN
ftr-640	5	14	,	,	PUNCT
ftr-640	5	15	inc	inc	PROPN
ftr-640	5	16	.	.	PROPN
ftr-640	5	17	,	,	PUNCT
ftr-640	5	18	1285	1285	NUM
ftr-640	5	19	main	main	ADJ
ftr-640	5	20	street	street	NOUN
ftr-640	5	21	,	,	PUNCT
ftr-640	5	22	buffalo	buffalo	PROPN
ftr-640	5	23	,	,	PUNCT
ftr-640	5	24	ny	ny	PROPN
ftr-640	5	25	14209	14209	NUM
ftr-640	5	26	.	.	PUNCT
ftr-640	6	1	please	please	INTJ
ftr-640	6	2	notify	notify	VERB
ftr-640	6	3	florida	florida	PROPN
ftr-640	6	4	tax	tax	NOUN
ftr-640	6	5	review	review	NOUN
ftr-640	6	6	of	of	ADP
ftr-640	6	7	your	your	PRON
ftr-640	6	8	changes	change	NOUN
ftr-640	6	9	of	of	ADP
ftr-640	6	10	address	address	NOUN
ftr-640	6	11	one	one	NUM
ftr-640	6	12	month	month	NOUN
ftr-640	6	13	in	in	ADP
ftr-640	6	14	advance	advance	NOUN
ftr-640	6	15	.	.	PUNCT
ftr-640	7	1	beginning	begin	VERB
ftr-640	7	2	with	with	ADP
ftr-640	7	3	volume	volume	NOUN
ftr-640	7	4	21	21	NUM
ftr-640	7	5	,	,	PUNCT
ftr-640	7	6	the	the	DET
ftr-640	7	7	florida	florida	PROPN
ftr-640	7	8	tax	tax	NOUN
ftr-640	7	9	review	review	NOUN
ftr-640	7	10	will	will	AUX
ftr-640	7	11	be	be	AUX
ftr-640	7	12	published	publish	VERB
ftr-640	7	13	by	by	ADP
ftr-640	7	14	the	the	DET
ftr-640	7	15	university	university	PROPN
ftr-640	7	16	of	of	ADP
ftr-640	7	17	florida	florida	PROPN
ftr-640	7	18	press	press	PROPN
ftr-640	7	19	on	on	ADP
ftr-640	7	20	behalf	behalf	NOUN
ftr-640	7	21	of	of	ADP
ftr-640	7	22	the	the	DET
ftr-640	7	23	graduate	graduate	ADJ
ftr-640	7	24	tax	tax	NOUN
ftr-640	7	25	program	program	NOUN
ftr-640	7	26	of	of	ADP
ftr-640	7	27	the	the	DET
ftr-640	7	28	university	university	PROPN
ftr-640	7	29	of	of	ADP
ftr-640	7	30	florida	florida	PROPN
ftr-640	7	31	levin	levin	PROPN
ftr-640	7	32	college	college	PROPN
ftr-640	7	33	of	of	ADP
ftr-640	7	34	law	law	NOUN
ftr-640	7	35	.	.	PUNCT
ftr-640	8	1	for	for	ADP
ftr-640	8	2	subscription	subscription	NOUN
ftr-640	8	3	information	information	NOUN
ftr-640	8	4	and	and	CCONJ
ftr-640	8	5	queries	query	NOUN
ftr-640	8	6	relating	relate	VERB
ftr-640	8	7	to	to	PART
ftr-640	8	8	volume	volume	NOUN
ftr-640	8	9	21	21	NUM
ftr-640	8	10	and	and	CCONJ
ftr-640	8	11	subsequent	subsequent	ADJ
ftr-640	8	12	volumes	volume	NOUN
ftr-640	8	13	,	,	PUNCT
ftr-640	8	14	please	please	INTJ
ftr-640	8	15	contact	contact	VERB
ftr-640	8	16	the	the	DET
ftr-640	8	17	johns	johns	PROPN
ftr-640	8	18	hopkins	hopkins	PROPN
ftr-640	8	19	university	university	PROPN
ftr-640	8	20	press	press	NOUN
ftr-640	8	21	,	,	PUNCT
ftr-640	8	22	p.o	p.o	PROPN
ftr-640	8	23	.	.	PROPN
ftr-640	8	24	box	box	PROPN
ftr-640	8	25	19966	19966	NUM
ftr-640	8	26	,	,	PUNCT
ftr-640	8	27	baltimore	baltimore	PROPN
ftr-640	8	28	,	,	PUNCT
ftr-640	8	29	md	md	PROPN
ftr-640	8	30	21211	21211	NUM
ftr-640	8	31	;	;	PUNCT
ftr-640	8	32	phone	phone	NOUN
ftr-640	8	33	1	1	NUM
ftr-640	8	34	-	-	NUM
ftr-640	8	35	800	800	NUM
ftr-640	8	36	-	-	NUM
ftr-640	8	37	548	548	NUM
ftr-640	8	38	-	-	PUNCT
ftr-640	8	39	1784	1784	NUM
ftr-640	8	40	;	;	PUNCT
ftr-640	8	41	jrnlcirc@press.jhu.edu	jrnlcirc@press.jhu.edu	PROPN
ftr-640	8	42	.	.	PUNCT
ftr-640	9	1	all	all	DET
ftr-640	9	2	correspondence	correspondence	NOUN
ftr-640	9	3	of	of	ADP
ftr-640	9	4	a	a	DET
ftr-640	9	5	business	business	NOUN
ftr-640	9	6	nature	nature	NOUN
ftr-640	9	7	,	,	PUNCT
ftr-640	9	8	including	include	VERB
ftr-640	9	9	advertising	advertising	NOUN
ftr-640	9	10	,	,	PUNCT
ftr-640	9	11	should	should	AUX
ftr-640	9	12	be	be	AUX
ftr-640	9	13	addressed	address	VERB
ftr-640	9	14	to	to	ADP
ftr-640	9	15	the	the	DET
ftr-640	9	16	university	university	PROPN
ftr-640	9	17	of	of	ADP
ftr-640	9	18	florida	florida	PROPN
ftr-640	9	19	press	press	PROPN
ftr-640	9	20	,	,	PUNCT
ftr-640	9	21	15	15	NUM
ftr-640	9	22	nw	nw	PROPN
ftr-640	9	23	15th	15th	PROPN
ftr-640	9	24	st	st	PROPN
ftr-640	9	25	.	.	PROPN
ftr-640	9	26	,	,	PUNCT
ftr-640	9	27	gainesville	gainesville	PROPN
ftr-640	9	28	,	,	PUNCT
ftr-640	9	29	fl	fl	PROPN
ftr-640	9	30	32603	32603	NUM
ftr-640	9	31	;	;	PUNCT
ftr-640	9	32	phone	phone	NOUN
ftr-640	9	33	352	352	NUM
ftr-640	9	34	-	-	PUNCT
ftr-640	9	35	392	392	NUM
ftr-640	9	36	-	-	SYM
ftr-640	9	37	1351	1351	NUM
ftr-640	9	38	;	;	PUNCT
ftr-640	9	39	http://upress.ufl.edu	http://upress.ufl.edu	PROPN
ftr-640	9	40	.	.	PUNCT
ftr-640	10	1	copyright	copyright	NOUN
ftr-640	10	2	©	©	PROPN
ftr-640	10	3	2017	2017	NUM
ftr-640	10	4	by	by	ADP
ftr-640	10	5	the	the	DET
ftr-640	10	6	university	university	PROPN
ftr-640	10	7	of	of	ADP
ftr-640	10	8	florida	florida	PROPN
ftr-640	10	9	florida	florida	PROPN
ftr-640	10	10	tax	tax	PROPN
ftr-640	10	11	review	review	NOUN
ftr-640	10	12	volume	volume	NOUN
ftr-640	10	13	20	20	NUM
ftr-640	10	14	2017	2017	NUM
ftr-640	10	15	number	number	NOUN
ftr-640	10	16	9	9	NUM
ftr-640	10	17	iii	iii	NOUN
ftr-640	10	18	editor	editor	NOUN
ftr-640	10	19	-	-	PUNCT
ftr-640	10	20	in	in	ADP
ftr-640	10	21	-	-	PUNCT
ftr-640	10	22	chief	chief	NOUN
ftr-640	10	23	charlene	charlene	PROPN
ftr-640	10	24	luke	luke	PROPN
ftr-640	10	25	professor	professor	PROPN
ftr-640	10	26	of	of	ADP
ftr-640	10	27	law	law	PROPN
ftr-640	10	28	university	university	PROPN
ftr-640	10	29	of	of	ADP
ftr-640	10	30	florida	florida	PROPN
ftr-640	10	31	associate	associate	PROPN
ftr-640	10	32	editors	editor	NOUN
ftr-640	10	33	university	university	PROPN
ftr-640	10	34	of	of	ADP
ftr-640	10	35	florida	florida	PROPN
ftr-640	10	36	yariv	yariv	PROPN
ftr-640	10	37	brauner	brauner	PROPN
ftr-640	10	38	hugh	hugh	PROPN
ftr-640	10	39	culverhouse	culverhouse	PROPN
ftr-640	10	40	eminent	eminent	PROPN
ftr-640	10	41	scholar	scholar	NOUN
ftr-640	10	42	karen	karen	PROPN
ftr-640	10	43	burke	burke	PROPN
ftr-640	10	44	richard	richard	PROPN
ftr-640	10	45	b.	b.	PROPN
ftr-640	10	46	stephens	stephens	PROPN
ftr-640	10	47	eminent	eminent	PROPN
ftr-640	10	48	scholar	scholar	NOUN
ftr-640	10	49	dennis	dennis	PROPN
ftr-640	10	50	a.	a.	PROPN
ftr-640	10	51	calfee	calfee	PROPN
ftr-640	10	52	professor	professor	NOUN
ftr-640	10	53	of	of	ADP
ftr-640	10	54	law	law	PROPN
ftr-640	10	55	patricia	patricia	PROPN
ftr-640	10	56	e.	e.	PROPN
ftr-640	10	57	dilley	dilley	PROPN
ftr-640	10	58	professor	professor	PROPN
ftr-640	10	59	emeritus	emeritus	PROPN
ftr-640	10	60	michael	michael	PROPN
ftr-640	10	61	k.	k.	PROPN
ftr-640	10	62	friel	friel	PROPN
ftr-640	10	63	professor	professor	PROPN
ftr-640	10	64	emeritus	emeritus	PROPN
ftr-640	10	65	david	david	PROPN
ftr-640	10	66	m.	m.	PROPN
ftr-640	10	67	hudson	hudson	PROPN
ftr-640	10	68	professor	professor	PROPN
ftr-640	10	69	emeritus	emeritus	PROPN
ftr-640	10	70	lawrence	lawrence	PROPN
ftr-640	10	71	a.	a.	PROPN
ftr-640	10	72	lokken	lokken	PROPN
ftr-640	10	73	emeritus	emeritus	PROPN
ftr-640	10	74	hugh	hugh	PROPN
ftr-640	10	75	culverhouse	culverhouse	PROPN
ftr-640	10	76	eminent	eminent	PROPN
ftr-640	10	77	scholar	scholar	NOUN
ftr-640	10	78	grayson	grayson	PROPN
ftr-640	10	79	mccouch	mccouch	PROPN
ftr-640	10	80	gerald	gerald	PROPN
ftr-640	10	81	sohn	sohn	PROPN
ftr-640	10	82	professor	professor	PROPN
ftr-640	10	83	of	of	ADP
ftr-640	10	84	law	law	PROPN
ftr-640	10	85	martin	martin	PROPN
ftr-640	10	86	j.	j.	PROPN
ftr-640	10	87	mcmahon	mcmahon	PROPN
ftr-640	10	88	,	,	PUNCT
ftr-640	10	89	jr	jr	PROPN
ftr-640	10	90	.	.	PROPN
ftr-640	10	91	james	james	PROPN
ftr-640	10	92	j.	j.	PROPN
ftr-640	10	93	freeland	freeland	PROPN
ftr-640	10	94	eminent	eminent	ADJ
ftr-640	10	95	scholar	scholar	NOUN
ftr-640	10	96	adam	adam	PROPN
ftr-640	10	97	smith	smith	PROPN
ftr-640	10	98	visiting	visit	VERB
ftr-640	10	99	assistant	assistant	PROPN
ftr-640	10	100	professor	professor	PROPN
ftr-640	10	101	lee	lee	PROPN
ftr-640	10	102	-	-	PROPN
ftr-640	10	103	ford	ford	PROPN
ftr-640	10	104	tritt	tritt	PROPN
ftr-640	10	105	professor	professor	NOUN
ftr-640	10	106	of	of	ADP
ftr-640	10	107	law	law	PROPN
ftr-640	10	108	samuel	samuel	PROPN
ftr-640	10	109	c.	c.	PROPN
ftr-640	10	110	ullman	ullman	PROPN
ftr-640	10	111	adjunct	adjunct	PROPN
ftr-640	10	112	professor	professor	PROPN
ftr-640	10	113	of	of	ADP
ftr-640	10	114	law	law	PROPN
ftr-640	10	115	steven	steven	PROPN
ftr-640	10	116	j.	j.	PROPN
ftr-640	10	117	willis	willis	PROPN
ftr-640	10	118	professor	professor	PROPN
ftr-640	10	119	of	of	ADP
ftr-640	10	120	law	law	PROPN
ftr-640	10	121	board	board	NOUN
ftr-640	10	122	of	of	ADP
ftr-640	10	123	advisors	advisor	NOUN
ftr-640	10	124	jennifer	jennifer	PROPN
ftr-640	10	125	bird	bird	PROPN
ftr-640	10	126	-	-	PUNCT
ftr-640	10	127	pollan	pollan	PROPN
ftr-640	10	128	university	university	PROPN
ftr-640	10	129	of	of	ADP
ftr-640	10	130	kentucky	kentucky	PROPN
ftr-640	10	131	bradley	bradley	PROPN
ftr-640	10	132	t.	t.	PROPN
ftr-640	10	133	borden	borden	PROPN
ftr-640	10	134	brooklyn	brooklyn	PROPN
ftr-640	10	135	law	law	PROPN
ftr-640	10	136	school	school	PROPN
ftr-640	10	137	deborah	deborah	PROPN
ftr-640	10	138	a.	a.	PROPN
ftr-640	10	139	geier	geier	PROPN
ftr-640	10	140	cleveland	cleveland	PROPN
ftr-640	10	141	state	state	PROPN
ftr-640	10	142	university	university	PROPN
ftr-640	10	143	leandra	leandra	PROPN
ftr-640	10	144	lederman	lederman	PROPN
ftr-640	10	145	indiana	indiana	PROPN
ftr-640	10	146	university	university	PROPN
ftr-640	10	147	–	–	PUNCT
ftr-640	10	148	bloomington	bloomington	PROPN
ftr-640	10	149	omri	omri	PROPN
ftr-640	10	150	marion	marion	PROPN
ftr-640	10	151	university	university	PROPN
ftr-640	10	152	of	of	ADP
ftr-640	10	153	california	california	PROPN
ftr-640	10	154	,	,	PUNCT
ftr-640	10	155	irvine	irvine	PROPN
ftr-640	10	156	gregg	gregg	PROPN
ftr-640	10	157	d.	d.	PROPN
ftr-640	10	158	polsky	polsky	PROPN
ftr-640	10	159	university	university	PROPN
ftr-640	10	160	of	of	ADP
ftr-640	10	161	georgia	georgia	PROPN
ftr-640	10	162	james	james	PROPN
ftr-640	10	163	r.	r.	PROPN
ftr-640	10	164	repetti	repetti	PROPN
ftr-640	10	165	boston	boston	PROPN
ftr-640	10	166	college	college	PROPN
ftr-640	10	167	kerry	kerry	PROPN
ftr-640	10	168	a.	a.	PROPN
ftr-640	10	169	ryan	ryan	PROPN
ftr-640	10	170	st	st	PROPN
ftr-640	10	171	.	.	PROPN
ftr-640	10	172	louis	louis	PROPN
ftr-640	10	173	university	university	PROPN
ftr-640	10	174	reed	reed	NOUN
ftr-640	10	175	shuldiner	shuldiner	PROPN
ftr-640	10	176	university	university	PROPN
ftr-640	10	177	of	of	ADP
ftr-640	10	178	pennsylvania	pennsylvania	PROPN
ftr-640	10	179	graduate	graduate	PROPN
ftr-640	10	180	student	student	NOUN
ftr-640	10	181	editors	editor	NOUN
ftr-640	10	182	emily	emily	PROPN
ftr-640	10	183	snider	snider	PROPN
ftr-640	10	184	carvalho	carvalho	PROPN
ftr-640	10	185	brandon	brandon	PROPN
ftr-640	10	186	c.	c.	PROPN
ftr-640	10	187	gardner	gardner	PROPN
ftr-640	10	188	devon	devon	PROPN
ftr-640	10	189	goldberg	goldberg	PROPN
ftr-640	10	190	jessica	jessica	PROPN
ftr-640	10	191	e.	e.	PROPN
ftr-640	10	192	griffin	griffin	PROPN
ftr-640	10	193	william	william	PROPN
ftr-640	10	194	carroll	carroll	PROPN
ftr-640	10	195	mcdonald	mcdonald	PROPN
ftr-640	10	196	philip	philip	PROPN
ftr-640	10	197	nodhturft	nodhturft	PROPN
ftr-640	10	198	,	,	PUNCT
ftr-640	10	199	iii	iii	PROPN
ftr-640	10	200	benjamin	benjamin	PROPN
ftr-640	10	201	m.	m.	PROPN
ftr-640	10	202	parnell	parnell	PROPN
ftr-640	10	203	kathleen	kathleen	PROPN
ftr-640	10	204	duggan	duggan	PROPN
ftr-640	10	205	pfahlert	pfahlert	PROPN
ftr-640	10	206	executive	executive	PROPN
ftr-640	10	207	assistant	assistant	PROPN
ftr-640	10	208	jessica	jessica	PROPN
ftr-640	10	209	e.	e.	PROPN
ftr-640	10	210	joseph	joseph	PROPN
ftr-640	10	211	florida	florida	PROPN
ftr-640	10	212	tax	tax	PROPN
ftr-640	10	213	review	review	NOUN
ftr-640	10	214	volume	volume	NOUN
ftr-640	10	215	20	20	NUM
ftr-640	10	216	2017	2017	NUM
ftr-640	10	217	number	number	NOUN
ftr-640	10	218	9	9	NUM
ftr-640	10	219	iv	iv	NUM
ftr-640	10	220	information	information	NOUN
ftr-640	10	221	for	for	ADP
ftr-640	10	222	contributors	contributor	NOUN
ftr-640	10	223	the	the	DET
ftr-640	10	224	florida	florida	PROPN
ftr-640	10	225	tax	tax	NOUN
ftr-640	10	226	review	review	NOUN
ftr-640	10	227	is	be	AUX
ftr-640	10	228	a	a	DET
ftr-640	10	229	faculty	faculty	NOUN
ftr-640	10	230	-	-	PUNCT
ftr-640	10	231	edited	edit	VERB
ftr-640	10	232	law	law	NOUN
ftr-640	10	233	review	review	NOUN
ftr-640	10	234	published	publish	VERB
ftr-640	10	235	by	by	ADP
ftr-640	10	236	the	the	DET
ftr-640	10	237	graduate	graduate	PROPN
ftr-640	10	238	tax	tax	NOUN
ftr-640	10	239	program	program	NOUN
ftr-640	10	240	of	of	ADP
ftr-640	10	241	the	the	DET
ftr-640	10	242	university	university	PROPN
ftr-640	10	243	of	of	ADP
ftr-640	10	244	florida	florida	PROPN
ftr-640	10	245	levin	levin	PROPN
ftr-640	10	246	college	college	PROPN
ftr-640	10	247	of	of	ADP
ftr-640	10	248	law	law	NOUN
ftr-640	10	249	.	.	PUNCT
ftr-640	11	1	the	the	DET
ftr-640	11	2	florida	florida	PROPN
ftr-640	11	3	tax	tax	NOUN
ftr-640	11	4	review	review	NOUN
ftr-640	11	5	invites	invite	VERB
ftr-640	11	6	the	the	DET
ftr-640	11	7	submission	submission	NOUN
ftr-640	11	8	of	of	ADP
ftr-640	11	9	manuscripts	manuscript	NOUN
ftr-640	11	10	addressing	address	VERB
ftr-640	11	11	issues	issue	NOUN
ftr-640	11	12	of	of	ADP
ftr-640	11	13	tax	tax	NOUN
ftr-640	11	14	law	law	NOUN
ftr-640	11	15	and	and	CCONJ
ftr-640	11	16	policy	policy	NOUN
ftr-640	11	17	.	.	PUNCT
ftr-640	12	1	the	the	DET
ftr-640	12	2	florida	florida	PROPN
ftr-640	12	3	tax	tax	NOUN
ftr-640	12	4	review	review	NOUN
ftr-640	12	5	prefers	prefer	VERB
ftr-640	12	6	electronic	electronic	ADJ
ftr-640	12	7	submissions	submission	NOUN
ftr-640	12	8	sent	send	VERB
ftr-640	12	9	via	via	ADP
ftr-640	12	10	expresso	expresso	NOUN
ftr-640	12	11	(	(	PUNCT
ftr-640	12	12	https://www.bepress.com/products	https://www.bepress.com/products	X
ftr-640	12	13	/expresso/	/expresso/	NOUN
ftr-640	12	14	)	)	PUNCT
ftr-640	12	15	;	;	PUNCT
ftr-640	12	16	articles	article	NOUN
ftr-640	12	17	may	may	AUX
ftr-640	12	18	also	also	ADV
ftr-640	12	19	be	be	AUX
ftr-640	12	20	e	e	VERB
ftr-640	12	21	-	-	VERB
ftr-640	12	22	mailed	mail	VERB
ftr-640	12	23	to	to	ADP
ftr-640	12	24	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-640	12	25	as	as	ADP
ftr-640	12	26	a	a	DET
ftr-640	12	27	microsoft	microsoft	PROPN
ftr-640	12	28	word	word	NOUN
ftr-640	12	29	document	document	NOUN
ftr-640	12	30	.	.	PUNCT
ftr-640	13	1	if	if	SCONJ
ftr-640	13	2	a	a	DET
ftr-640	13	3	hard	hard	ADJ
ftr-640	13	4	copy	copy	NOUN
ftr-640	13	5	submission	submission	NOUN
ftr-640	13	6	is	be	AUX
ftr-640	13	7	necessary	necessary	ADJ
ftr-640	13	8	,	,	PUNCT
ftr-640	13	9	please	please	INTJ
ftr-640	13	10	mail	mail	VERB
ftr-640	13	11	your	your	PRON
ftr-640	13	12	article	article	NOUN
ftr-640	13	13	to	to	ADP
ftr-640	13	14	editor	editor	NOUN
ftr-640	13	15	-	-	PUNCT
ftr-640	13	16	in	in	ADP
ftr-640	13	17	-	-	PUNCT
ftr-640	13	18	chief	chief	NOUN
ftr-640	13	19	,	,	PUNCT
ftr-640	13	20	florida	florida	PROPN
ftr-640	13	21	tax	tax	PROPN
ftr-640	13	22	review	review	PROPN
ftr-640	13	23	,	,	PUNCT
ftr-640	13	24	university	university	PROPN
ftr-640	13	25	of	of	ADP
ftr-640	13	26	florida	florida	PROPN
ftr-640	13	27	levin	levin	PROPN
ftr-640	13	28	college	college	PROPN
ftr-640	13	29	of	of	ADP
ftr-640	13	30	law	law	NOUN
ftr-640	13	31	,	,	PUNCT
ftr-640	13	32	309	309	NUM
ftr-640	13	33	village	village	NOUN
ftr-640	13	34	drive	drive	NOUN
ftr-640	13	35	,	,	PUNCT
ftr-640	13	36	gainesville	gainesville	PROPN
ftr-640	13	37	,	,	PUNCT
ftr-640	13	38	fl	fl	PROPN
ftr-640	13	39	32611	32611	NUM
ftr-640	13	40	.	.	PUNCT
ftr-640	14	1	although	although	SCONJ
ftr-640	14	2	the	the	DET
ftr-640	14	3	florida	florida	PROPN
ftr-640	14	4	tax	tax	NOUN
ftr-640	14	5	review	review	NOUN
ftr-640	14	6	has	have	VERB
ftr-640	14	7	no	no	DET
ftr-640	14	8	minimum	minimum	ADJ
ftr-640	14	9	or	or	CCONJ
ftr-640	14	10	maximum	maximum	ADJ
ftr-640	14	11	page	page	NOUN
ftr-640	14	12	requirements	requirement	NOUN
ftr-640	14	13	for	for	ADP
ftr-640	14	14	submissions	submission	NOUN
ftr-640	14	15	,	,	PUNCT
ftr-640	14	16	it	it	PRON
ftr-640	14	17	does	do	AUX
ftr-640	14	18	have	have	VERB
ftr-640	14	19	a	a	DET
ftr-640	14	20	strong	strong	ADJ
ftr-640	14	21	preference	preference	NOUN
ftr-640	14	22	for	for	ADP
ftr-640	14	23	submissions	submission	NOUN
ftr-640	14	24	that	that	PRON
ftr-640	14	25	are	be	AUX
ftr-640	14	26	30,000	30,000	NUM
ftr-640	14	27	words	word	NOUN
ftr-640	14	28	or	or	CCONJ
ftr-640	14	29	less	less	ADJ
ftr-640	14	30	,	,	PUNCT
ftr-640	14	31	including	include	VERB
ftr-640	14	32	text	text	NOUN
ftr-640	14	33	and	and	CCONJ
ftr-640	14	34	footnotes	footnote	NOUN
ftr-640	14	35	.	.	PUNCT
ftr-640	15	1	all	all	DET
ftr-640	15	2	citations	citation	NOUN
ftr-640	15	3	should	should	AUX
ftr-640	15	4	follow	follow	VERB
ftr-640	15	5	the	the	DET
ftr-640	15	6	bluebook	bluebook	NOUN
ftr-640	15	7	uniform	uniform	NOUN
ftr-640	15	8	system	system	NOUN
ftr-640	15	9	of	of	ADP
ftr-640	15	10	citation	citation	NOUN
ftr-640	15	11	(	(	PUNCT
ftr-640	15	12	20th	20th	NOUN
ftr-640	15	13	ed	ed	NOUN
ftr-640	15	14	.	.	PUNCT
ftr-640	15	15	)	)	PUNCT
ftr-640	15	16	;	;	PUNCT
ftr-640	15	17	some	some	DET
ftr-640	15	18	modifications	modification	NOUN
ftr-640	15	19	will	will	AUX
ftr-640	15	20	,	,	PUNCT
ftr-640	15	21	however	however	ADV
ftr-640	15	22	,	,	PUNCT
ftr-640	15	23	be	be	AUX
ftr-640	15	24	made	make	VERB
ftr-640	15	25	by	by	ADP
ftr-640	15	26	our	our	PRON
ftr-640	15	27	editors	editor	NOUN
ftr-640	15	28	to	to	PART
ftr-640	15	29	conform	conform	VERB
ftr-640	15	30	to	to	ADP
ftr-640	15	31	the	the	DET
ftr-640	15	32	florida	florida	PROPN
ftr-640	15	33	tax	tax	NOUN
ftr-640	15	34	review	review	NOUN
ftr-640	15	35	style	style	NOUN
ftr-640	15	36	manual	manual	NOUN
ftr-640	15	37	.	.	PUNCT
ftr-640	16	1	all	all	DET
ftr-640	16	2	tax	tax	NOUN
ftr-640	16	3	law	law	NOUN
ftr-640	16	4	and	and	CCONJ
ftr-640	16	5	policy	policy	NOUN
ftr-640	16	6	positions	position	NOUN
ftr-640	16	7	presented	present	VERB
ftr-640	16	8	are	be	AUX
ftr-640	16	9	solely	solely	ADV
ftr-640	16	10	those	those	PRON
ftr-640	16	11	of	of	ADP
ftr-640	16	12	the	the	DET
ftr-640	16	13	authors	author	NOUN
ftr-640	16	14	.	.	PUNCT
ftr-640	17	1	the	the	DET
ftr-640	17	2	editors	editor	NOUN
ftr-640	17	3	and	and	CCONJ
ftr-640	17	4	the	the	DET
ftr-640	17	5	university	university	PROPN
ftr-640	17	6	of	of	ADP
ftr-640	17	7	florida	florida	PROPN
ftr-640	17	8	levin	levin	PROPN
ftr-640	17	9	college	college	PROPN
ftr-640	17	10	of	of	ADP
ftr-640	17	11	law	law	NOUN
ftr-640	17	12	do	do	AUX
ftr-640	17	13	not	not	PART
ftr-640	17	14	approve	approve	VERB
ftr-640	17	15	of	of	ADP
ftr-640	17	16	or	or	CCONJ
ftr-640	17	17	adopt	adopt	VERB
ftr-640	17	18	such	such	ADJ
ftr-640	17	19	positions	position	NOUN
ftr-640	17	20	merely	merely	ADV
ftr-640	17	21	through	through	ADP
ftr-640	17	22	the	the	DET
ftr-640	17	23	act	act	NOUN
ftr-640	17	24	of	of	ADP
ftr-640	17	25	publishing	publish	VERB
ftr-640	17	26	the	the	DET
ftr-640	17	27	manuscripts	manuscript	NOUN
ftr-640	17	28	in	in	ADP
ftr-640	17	29	the	the	DET
ftr-640	17	30	florida	florida	PROPN
ftr-640	17	31	tax	tax	PROPN
ftr-640	17	32	review	review	PROPN
ftr-640	17	33	.	.	PUNCT
ftr-640	18	1	florida	florida	PROPN
ftr-640	18	2	tax	tax	PROPN
ftr-640	18	3	review	review	PROPN
ftr-640	18	4	volume	volume	NOUN
ftr-640	18	5	20	20	NUM
ftr-640	18	6	2017	2017	NUM
ftr-640	18	7	number	number	NOUN
ftr-640	18	8	9	9	NUM
ftr-640	18	9	v	v	ADP
ftr-640	18	10	all	all	DET
ftr-640	18	11	references	reference	NOUN
ftr-640	18	12	and	and	CCONJ
ftr-640	18	13	citations	citation	NOUN
ftr-640	18	14	to	to	ADP
ftr-640	18	15	sections	section	NOUN
ftr-640	18	16	in	in	ADP
ftr-640	18	17	this	this	DET
ftr-640	18	18	issue	issue	NOUN
ftr-640	18	19	are	be	AUX
ftr-640	18	20	to	to	ADP
ftr-640	18	21	sections	section	NOUN
ftr-640	18	22	of	of	ADP
ftr-640	18	23	the	the	DET
ftr-640	18	24	internal	internal	ADJ
ftr-640	18	25	revenue	revenue	NOUN
ftr-640	18	26	code	code	NOUN
ftr-640	18	27	of	of	ADP
ftr-640	18	28	1986	1986	NUM
ftr-640	18	29	,	,	PUNCT
ftr-640	18	30	as	as	SCONJ
ftr-640	18	31	amended	amend	VERB
ftr-640	18	32	,	,	PUNCT
ftr-640	18	33	unless	unless	SCONJ
ftr-640	18	34	otherwise	otherwise	ADV
ftr-640	18	35	indicated	indicate	VERB
ftr-640	18	36	.	.	PUNCT
ftr-640	19	1	all	all	DET
ftr-640	19	2	references	reference	NOUN
ftr-640	19	3	and	and	CCONJ
ftr-640	19	4	citations	citation	NOUN
ftr-640	19	5	to	to	ADP
ftr-640	19	6	regulations	regulation	NOUN
ftr-640	19	7	are	be	AUX
ftr-640	19	8	to	to	ADP
ftr-640	19	9	treasury	treasury	NOUN
ftr-640	19	10	regulations	regulation	NOUN
ftr-640	19	11	promulgated	promulgate	VERB
ftr-640	19	12	under	under	ADP
ftr-640	19	13	the	the	DET
ftr-640	19	14	internal	internal	ADJ
ftr-640	19	15	revenue	revenue	NOUN
ftr-640	19	16	code	code	NOUN
ftr-640	19	17	of	of	ADP
ftr-640	19	18	1986	1986	NUM
ftr-640	19	19	,	,	PUNCT
ftr-640	19	20	as	as	SCONJ
ftr-640	19	21	amended	amend	VERB
ftr-640	19	22	,	,	PUNCT
ftr-640	19	23	unless	unless	SCONJ
ftr-640	19	24	otherwise	otherwise	ADV
ftr-640	19	25	indicated	indicate	VERB
ftr-640	19	26	.	.	PUNCT