id	sid	tid	token	lemma	pos
ftr-645	1	1	florida	florida	PROPN
ftr-645	1	2	tax	tax	PROPN
ftr-645	1	3	review	review	NOUN
ftr-645	1	4	volume	volume	NOUN
ftr-645	1	5	20	20	NUM
ftr-645	1	6	2017	2017	NUM
ftr-645	1	7	number	number	NOUN
ftr-645	1	8	4	4	NUM
ftr-645	1	9	i	i	NOUN
ftr-645	1	10	article	article	NOUN
ftr-645	1	11	accretion	accretion	NOUN
ftr-645	1	12	-	-	PUNCT
ftr-645	1	13	based	base	VERB
ftr-645	1	14	progressive	progressive	ADJ
ftr-645	1	15	wealth	wealth	NOUN
ftr-645	1	16	taxation	taxation	PROPN
ftr-645	1	17	david	david	PROPN
ftr-645	1	18	hasen	hasen	PROPN
ftr-645	1	19	uf	uf	PROPN
ftr-645	1	20	law	law	PROPN
ftr-645	1	21	2017	2017	NUM
ftr-645	1	22	fl	fl	PRON
ftr-645	1	23	tax	tax	NOUN
ftr-645	1	24	review	review	NOUN
ftr-645	1	25	20	20	NUM
ftr-645	1	26	-	-	SYM
ftr-645	1	27	4	4	NUM
ftr-645	1	28	r2.pdf	r2.pdf	NOUN
ftr-645	1	29	1	1	NUM
ftr-645	1	30	4/19/17	4/19/17	NUM
ftr-645	1	31	5:50	5:50	NUM
ftr-645	1	32	pm	pm	NOUN
ftr-645	1	33	florida	florida	PROPN
ftr-645	1	34	tax	tax	NOUN
ftr-645	1	35	review	review	NOUN
ftr-645	1	36	volume	volume	NOUN
ftr-645	1	37	20	20	NUM
ftr-645	1	38	2017	2017	NUM
ftr-645	1	39	number	number	NOUN
ftr-645	1	40	4	4	NUM
ftr-645	1	41	ii	ii	NOUN
ftr-645	1	42	information	information	NOUN
ftr-645	1	43	for	for	ADP
ftr-645	1	44	subscribers	subscriber	NOUN
ftr-645	1	45	the	the	DET
ftr-645	1	46	florida	florida	PROPN
ftr-645	1	47	tax	tax	NOUN
ftr-645	1	48	review	review	NOUN
ftr-645	1	49	is	be	AUX
ftr-645	1	50	a	a	DET
ftr-645	1	51	publication	publication	NOUN
ftr-645	1	52	of	of	ADP
ftr-645	1	53	the	the	DET
ftr-645	1	54	graduate	graduate	ADJ
ftr-645	1	55	tax	tax	NOUN
ftr-645	1	56	program	program	NOUN
ftr-645	1	57	of	of	ADP
ftr-645	1	58	the	the	DET
ftr-645	1	59	university	university	PROPN
ftr-645	1	60	of	of	ADP
ftr-645	1	61	florida	florida	PROPN
ftr-645	1	62	levin	levin	PROPN
ftr-645	1	63	college	college	PROPN
ftr-645	1	64	of	of	ADP
ftr-645	1	65	law	law	NOUN
ftr-645	1	66	.	.	PUNCT
ftr-645	2	1	for	for	ADP
ftr-645	2	2	volume	volume	NOUN
ftr-645	2	3	20	20	NUM
ftr-645	2	4	,	,	PUNCT
ftr-645	2	5	the	the	DET
ftr-645	2	6	subscription	subscription	NOUN
ftr-645	2	7	rate	rate	NOUN
ftr-645	2	8	is	be	AUX
ftr-645	2	9	$	$	SYM
ftr-645	2	10	125.00	125.00	NUM
ftr-645	2	11	in	in	ADP
ftr-645	2	12	the	the	DET
ftr-645	2	13	united	united	PROPN
ftr-645	2	14	states	states	PROPN
ftr-645	2	15	and	and	CCONJ
ftr-645	2	16	$	$	SYM
ftr-645	2	17	145.00	145.00	NUM
ftr-645	2	18	elsewhere	elsewhere	ADV
ftr-645	2	19	.	.	PUNCT
ftr-645	3	1	if	if	SCONJ
ftr-645	3	2	a	a	DET
ftr-645	3	3	subscription	subscription	NOUN
ftr-645	3	4	is	be	AUX
ftr-645	3	5	to	to	PART
ftr-645	3	6	be	be	AUX
ftr-645	3	7	discontinued	discontinue	VERB
ftr-645	3	8	at	at	ADP
ftr-645	3	9	expiration	expiration	NOUN
ftr-645	3	10	,	,	PUNCT
ftr-645	3	11	notice	notice	VERB
ftr-645	3	12	to	to	ADP
ftr-645	3	13	that	that	DET
ftr-645	3	14	effect	effect	NOUN
ftr-645	3	15	should	should	AUX
ftr-645	3	16	be	be	AUX
ftr-645	3	17	sent	send	VERB
ftr-645	3	18	;	;	PUNCT
ftr-645	3	19	otherwise	otherwise	ADV
ftr-645	3	20	,	,	PUNCT
ftr-645	3	21	it	it	PRON
ftr-645	3	22	will	will	AUX
ftr-645	3	23	be	be	AUX
ftr-645	3	24	automatically	automatically	ADV
ftr-645	3	25	renewed	renew	VERB
ftr-645	3	26	.	.	PUNCT
ftr-645	4	1	for	for	ADP
ftr-645	4	2	volume	volume	NOUN
ftr-645	4	3	20	20	NUM
ftr-645	4	4	,	,	PUNCT
ftr-645	4	5	subscriptions	subscription	NOUN
ftr-645	4	6	and	and	CCONJ
ftr-645	4	7	changes	change	NOUN
ftr-645	4	8	of	of	ADP
ftr-645	4	9	address	address	NOUN
ftr-645	4	10	should	should	AUX
ftr-645	4	11	be	be	AUX
ftr-645	4	12	sent	send	VERB
ftr-645	4	13	to	to	ADP
ftr-645	4	14	florida	florida	PROPN
ftr-645	4	15	tax	tax	PROPN
ftr-645	4	16	review	review	PROPN
ftr-645	4	17	,	,	PUNCT
ftr-645	4	18	university	university	PROPN
ftr-645	4	19	of	of	ADP
ftr-645	4	20	florida	florida	PROPN
ftr-645	4	21	levin	levin	PROPN
ftr-645	4	22	college	college	PROPN
ftr-645	4	23	of	of	ADP
ftr-645	4	24	law	law	NOUN
ftr-645	4	25	,	,	PUNCT
ftr-645	4	26	post	post	PROPN
ftr-645	4	27	office	office	PROPN
ftr-645	4	28	box	box	PROPN
ftr-645	4	29	117627	117627	NUM
ftr-645	4	30	,	,	PUNCT
ftr-645	4	31	gainesville	gainesville	PROPN
ftr-645	4	32	,	,	PUNCT
ftr-645	4	33	florida	florida	PROPN
ftr-645	4	34	32611	32611	NUM
ftr-645	4	35	.	.	PUNCT
ftr-645	5	1	requests	request	NOUN
ftr-645	5	2	for	for	ADP
ftr-645	5	3	back	back	ADJ
ftr-645	5	4	issues	issue	NOUN
ftr-645	5	5	should	should	AUX
ftr-645	5	6	be	be	AUX
ftr-645	5	7	sent	send	VERB
ftr-645	5	8	to	to	ADP
ftr-645	5	9	william	william	PROPN
ftr-645	5	10	s.	s.	PROPN
ftr-645	5	11	hein	hein	PROPN
ftr-645	5	12	&	&	CCONJ
ftr-645	5	13	co.	co.	PROPN
ftr-645	5	14	,	,	PUNCT
ftr-645	5	15	inc	inc	PROPN
ftr-645	5	16	.	.	PROPN
ftr-645	5	17	,	,	PUNCT
ftr-645	5	18	1285	1285	NUM
ftr-645	5	19	main	main	ADJ
ftr-645	5	20	street	street	NOUN
ftr-645	5	21	,	,	PUNCT
ftr-645	5	22	buffalo	buffalo	PROPN
ftr-645	5	23	,	,	PUNCT
ftr-645	5	24	ny	ny	PROPN
ftr-645	5	25	14209	14209	NUM
ftr-645	5	26	.	.	PUNCT
ftr-645	6	1	please	please	INTJ
ftr-645	6	2	notify	notify	VERB
ftr-645	6	3	florida	florida	PROPN
ftr-645	6	4	tax	tax	NOUN
ftr-645	6	5	review	review	NOUN
ftr-645	6	6	of	of	ADP
ftr-645	6	7	your	your	PRON
ftr-645	6	8	changes	change	NOUN
ftr-645	6	9	of	of	ADP
ftr-645	6	10	address	address	NOUN
ftr-645	6	11	one	one	NUM
ftr-645	6	12	month	month	NOUN
ftr-645	6	13	in	in	ADP
ftr-645	6	14	advance	advance	NOUN
ftr-645	6	15	.	.	PUNCT
ftr-645	7	1	beginning	begin	VERB
ftr-645	7	2	with	with	ADP
ftr-645	7	3	volume	volume	NOUN
ftr-645	7	4	21	21	NUM
ftr-645	7	5	,	,	PUNCT
ftr-645	7	6	the	the	DET
ftr-645	7	7	florida	florida	PROPN
ftr-645	7	8	tax	tax	NOUN
ftr-645	7	9	review	review	NOUN
ftr-645	7	10	will	will	AUX
ftr-645	7	11	be	be	AUX
ftr-645	7	12	published	publish	VERB
ftr-645	7	13	by	by	ADP
ftr-645	7	14	the	the	DET
ftr-645	7	15	university	university	PROPN
ftr-645	7	16	of	of	ADP
ftr-645	7	17	florida	florida	PROPN
ftr-645	7	18	press	press	PROPN
ftr-645	7	19	on	on	ADP
ftr-645	7	20	behalf	behalf	NOUN
ftr-645	7	21	of	of	ADP
ftr-645	7	22	the	the	DET
ftr-645	7	23	graduate	graduate	ADJ
ftr-645	7	24	tax	tax	NOUN
ftr-645	7	25	program	program	NOUN
ftr-645	7	26	of	of	ADP
ftr-645	7	27	the	the	DET
ftr-645	7	28	university	university	PROPN
ftr-645	7	29	of	of	ADP
ftr-645	7	30	florida	florida	PROPN
ftr-645	7	31	levin	levin	PROPN
ftr-645	7	32	college	college	PROPN
ftr-645	7	33	of	of	ADP
ftr-645	7	34	law	law	NOUN
ftr-645	7	35	.	.	PUNCT
ftr-645	8	1	for	for	ADP
ftr-645	8	2	subscription	subscription	NOUN
ftr-645	8	3	information	information	NOUN
ftr-645	8	4	and	and	CCONJ
ftr-645	8	5	queries	query	NOUN
ftr-645	8	6	relating	relate	VERB
ftr-645	8	7	to	to	PART
ftr-645	8	8	volume	volume	NOUN
ftr-645	8	9	21	21	NUM
ftr-645	8	10	and	and	CCONJ
ftr-645	8	11	subsequent	subsequent	ADJ
ftr-645	8	12	volumes	volume	NOUN
ftr-645	8	13	,	,	PUNCT
ftr-645	8	14	please	please	INTJ
ftr-645	8	15	contact	contact	VERB
ftr-645	8	16	the	the	DET
ftr-645	8	17	johns	johns	PROPN
ftr-645	8	18	hopkins	hopkins	PROPN
ftr-645	8	19	university	university	PROPN
ftr-645	8	20	press	press	NOUN
ftr-645	8	21	,	,	PUNCT
ftr-645	8	22	p.o	p.o	PROPN
ftr-645	8	23	.	.	PROPN
ftr-645	8	24	box	box	PROPN
ftr-645	8	25	19966	19966	NUM
ftr-645	8	26	,	,	PUNCT
ftr-645	8	27	baltimore	baltimore	PROPN
ftr-645	8	28	,	,	PUNCT
ftr-645	8	29	md	md	PROPN
ftr-645	8	30	21211	21211	NUM
ftr-645	8	31	;	;	PUNCT
ftr-645	8	32	phone	phone	NOUN
ftr-645	8	33	1	1	NUM
ftr-645	8	34	-	-	NUM
ftr-645	8	35	800	800	NUM
ftr-645	8	36	-	-	NUM
ftr-645	8	37	548	548	NUM
ftr-645	8	38	-	-	PUNCT
ftr-645	8	39	1784	1784	NUM
ftr-645	8	40	;	;	PUNCT
ftr-645	8	41	jrnlcirc@press.jhu.edu	jrnlcirc@press.jhu.edu	PROPN
ftr-645	8	42	.	.	PUNCT
ftr-645	9	1	all	all	DET
ftr-645	9	2	correspondence	correspondence	NOUN
ftr-645	9	3	of	of	ADP
ftr-645	9	4	a	a	DET
ftr-645	9	5	business	business	NOUN
ftr-645	9	6	nature	nature	NOUN
ftr-645	9	7	,	,	PUNCT
ftr-645	9	8	including	include	VERB
ftr-645	9	9	advertising	advertising	NOUN
ftr-645	9	10	,	,	PUNCT
ftr-645	9	11	should	should	AUX
ftr-645	9	12	be	be	AUX
ftr-645	9	13	addressed	address	VERB
ftr-645	9	14	to	to	ADP
ftr-645	9	15	the	the	DET
ftr-645	9	16	university	university	PROPN
ftr-645	9	17	of	of	ADP
ftr-645	9	18	florida	florida	PROPN
ftr-645	9	19	press	press	PROPN
ftr-645	9	20	,	,	PUNCT
ftr-645	9	21	15	15	NUM
ftr-645	9	22	nw	nw	PROPN
ftr-645	9	23	15th	15th	PROPN
ftr-645	9	24	st	st	PROPN
ftr-645	9	25	.	.	PROPN
ftr-645	9	26	,	,	PUNCT
ftr-645	9	27	gainesville	gainesville	PROPN
ftr-645	9	28	,	,	PUNCT
ftr-645	9	29	fl	fl	PROPN
ftr-645	9	30	32603	32603	NUM
ftr-645	9	31	;	;	PUNCT
ftr-645	9	32	phone	phone	NOUN
ftr-645	9	33	352	352	NUM
ftr-645	9	34	-	-	PUNCT
ftr-645	9	35	392	392	NUM
ftr-645	9	36	-	-	SYM
ftr-645	9	37	1351	1351	NUM
ftr-645	9	38	;	;	PUNCT
ftr-645	9	39	http://upress.ufl.edu	http://upress.ufl.edu	PROPN
ftr-645	9	40	.	.	PUNCT
ftr-645	10	1	copyright	copyright	NOUN
ftr-645	10	2	©	©	PROPN
ftr-645	10	3	2017	2017	NUM
ftr-645	10	4	by	by	ADP
ftr-645	10	5	the	the	DET
ftr-645	10	6	university	university	PROPN
ftr-645	10	7	of	of	ADP
ftr-645	10	8	florida	florida	PROPN
ftr-645	10	9	uf	uf	PROPN
ftr-645	10	10	law	law	PROPN
ftr-645	10	11	2017	2017	NUM
ftr-645	10	12	fl	fl	PRON
ftr-645	10	13	tax	tax	NOUN
ftr-645	10	14	review	review	NOUN
ftr-645	10	15	20	20	NUM
ftr-645	10	16	-	-	SYM
ftr-645	10	17	4	4	NUM
ftr-645	10	18	r2.pdf	r2.pdf	NOUN
ftr-645	10	19	2	2	NUM
ftr-645	10	20	4/19/17	4/19/17	NUM
ftr-645	10	21	5:50	5:50	NUM
ftr-645	10	22	pm	pm	NOUN
ftr-645	10	23	florida	florida	PROPN
ftr-645	10	24	tax	tax	NOUN
ftr-645	10	25	review	review	NOUN
ftr-645	10	26	volume	volume	NOUN
ftr-645	10	27	20	20	NUM
ftr-645	10	28	2017	2017	NUM
ftr-645	10	29	number	number	NOUN
ftr-645	10	30	4	4	NUM
ftr-645	10	31	iii	iii	NOUN
ftr-645	10	32	editor	editor	NOUN
ftr-645	10	33	-	-	PUNCT
ftr-645	10	34	in	in	ADP
ftr-645	10	35	-	-	PUNCT
ftr-645	10	36	chief	chief	NOUN
ftr-645	10	37	charlene	charlene	PROPN
ftr-645	10	38	luke	luke	PROPN
ftr-645	10	39	professor	professor	PROPN
ftr-645	10	40	of	of	ADP
ftr-645	10	41	law	law	PROPN
ftr-645	10	42	university	university	PROPN
ftr-645	10	43	of	of	ADP
ftr-645	10	44	florida	florida	PROPN
ftr-645	10	45	associate	associate	PROPN
ftr-645	10	46	editors	editor	NOUN
ftr-645	10	47	university	university	PROPN
ftr-645	10	48	of	of	ADP
ftr-645	10	49	florida	florida	PROPN
ftr-645	10	50	yariv	yariv	PROPN
ftr-645	10	51	brauner	brauner	PROPN
ftr-645	10	52	hugh	hugh	PROPN
ftr-645	10	53	culverhouse	culverhouse	PROPN
ftr-645	10	54	eminent	eminent	PROPN
ftr-645	10	55	scholar	scholar	NOUN
ftr-645	10	56	karen	karen	PROPN
ftr-645	10	57	burke	burke	PROPN
ftr-645	10	58	richard	richard	PROPN
ftr-645	10	59	b.	b.	PROPN
ftr-645	10	60	stephens	stephens	PROPN
ftr-645	10	61	eminent	eminent	PROPN
ftr-645	10	62	scholar	scholar	NOUN
ftr-645	10	63	dennis	dennis	PROPN
ftr-645	10	64	a.	a.	PROPN
ftr-645	10	65	calfee	calfee	PROPN
ftr-645	10	66	professor	professor	NOUN
ftr-645	10	67	of	of	ADP
ftr-645	10	68	law	law	PROPN
ftr-645	10	69	patricia	patricia	PROPN
ftr-645	10	70	e.	e.	PROPN
ftr-645	10	71	dilley	dilley	PROPN
ftr-645	10	72	professor	professor	PROPN
ftr-645	10	73	emeritus	emeritus	PROPN
ftr-645	10	74	michael	michael	PROPN
ftr-645	10	75	k.	k.	PROPN
ftr-645	10	76	friel	friel	PROPN
ftr-645	10	77	professor	professor	PROPN
ftr-645	10	78	emeritus	emeritus	PROPN
ftr-645	10	79	david	david	PROPN
ftr-645	10	80	m.	m.	PROPN
ftr-645	10	81	hudson	hudson	PROPN
ftr-645	10	82	professor	professor	PROPN
ftr-645	10	83	emeritus	emeritus	PROPN
ftr-645	10	84	lawrence	lawrence	PROPN
ftr-645	10	85	a.	a.	PROPN
ftr-645	10	86	lokken	lokken	PROPN
ftr-645	10	87	emeritus	emeritus	PROPN
ftr-645	10	88	hugh	hugh	PROPN
ftr-645	10	89	culverhouse	culverhouse	PROPN
ftr-645	10	90	eminent	eminent	PROPN
ftr-645	10	91	scholar	scholar	NOUN
ftr-645	10	92	grayson	grayson	PROPN
ftr-645	10	93	mccouch	mccouch	PROPN
ftr-645	10	94	gerald	gerald	PROPN
ftr-645	10	95	sohn	sohn	PROPN
ftr-645	10	96	professor	professor	PROPN
ftr-645	10	97	of	of	ADP
ftr-645	10	98	law	law	PROPN
ftr-645	10	99	martin	martin	PROPN
ftr-645	10	100	j.	j.	PROPN
ftr-645	10	101	mcmahon	mcmahon	PROPN
ftr-645	10	102	,	,	PUNCT
ftr-645	10	103	jr	jr	PROPN
ftr-645	10	104	.	.	PROPN
ftr-645	10	105	james	james	PROPN
ftr-645	10	106	j.	j.	PROPN
ftr-645	10	107	freeland	freeland	PROPN
ftr-645	10	108	eminent	eminent	ADJ
ftr-645	10	109	scholar	scholar	NOUN
ftr-645	10	110	adam	adam	PROPN
ftr-645	10	111	smith	smith	PROPN
ftr-645	10	112	visiting	visit	VERB
ftr-645	10	113	assistant	assistant	PROPN
ftr-645	10	114	professor	professor	PROPN
ftr-645	10	115	lee	lee	PROPN
ftr-645	10	116	-	-	PROPN
ftr-645	10	117	ford	ford	PROPN
ftr-645	10	118	tritt	tritt	PROPN
ftr-645	10	119	professor	professor	NOUN
ftr-645	10	120	of	of	ADP
ftr-645	10	121	law	law	PROPN
ftr-645	10	122	samuel	samuel	PROPN
ftr-645	10	123	c.	c.	PROPN
ftr-645	10	124	ullman	ullman	PROPN
ftr-645	10	125	adjunct	adjunct	PROPN
ftr-645	10	126	professor	professor	PROPN
ftr-645	10	127	of	of	ADP
ftr-645	10	128	law	law	PROPN
ftr-645	10	129	steven	steven	PROPN
ftr-645	10	130	j.	j.	PROPN
ftr-645	10	131	willis	willis	PROPN
ftr-645	10	132	professor	professor	PROPN
ftr-645	10	133	of	of	ADP
ftr-645	10	134	law	law	PROPN
ftr-645	10	135	board	board	NOUN
ftr-645	10	136	of	of	ADP
ftr-645	10	137	advisors	advisor	NOUN
ftr-645	10	138	jennifer	jennifer	PROPN
ftr-645	10	139	bird	bird	PROPN
ftr-645	10	140	-	-	PUNCT
ftr-645	10	141	pollan	pollan	PROPN
ftr-645	10	142	university	university	PROPN
ftr-645	10	143	of	of	ADP
ftr-645	10	144	kentucky	kentucky	PROPN
ftr-645	10	145	bradley	bradley	PROPN
ftr-645	10	146	t.	t.	PROPN
ftr-645	10	147	borden	borden	PROPN
ftr-645	10	148	brooklyn	brooklyn	PROPN
ftr-645	10	149	law	law	PROPN
ftr-645	10	150	school	school	PROPN
ftr-645	10	151	deborah	deborah	PROPN
ftr-645	10	152	a.	a.	PROPN
ftr-645	10	153	geier	geier	PROPN
ftr-645	10	154	cleveland	cleveland	PROPN
ftr-645	10	155	state	state	PROPN
ftr-645	10	156	university	university	PROPN
ftr-645	10	157	leandra	leandra	PROPN
ftr-645	10	158	lederman	lederman	PROPN
ftr-645	10	159	indiana	indiana	PROPN
ftr-645	10	160	university	university	PROPN
ftr-645	10	161	–	–	PUNCT
ftr-645	10	162	bloomington	bloomington	PROPN
ftr-645	10	163	omri	omri	PROPN
ftr-645	10	164	marion	marion	PROPN
ftr-645	10	165	university	university	PROPN
ftr-645	10	166	of	of	ADP
ftr-645	10	167	california	california	PROPN
ftr-645	10	168	,	,	PUNCT
ftr-645	10	169	irvine	irvine	PROPN
ftr-645	10	170	gregg	gregg	PROPN
ftr-645	10	171	d.	d.	PROPN
ftr-645	10	172	polsky	polsky	PROPN
ftr-645	10	173	university	university	PROPN
ftr-645	10	174	of	of	ADP
ftr-645	10	175	georgia	georgia	PROPN
ftr-645	10	176	james	james	PROPN
ftr-645	10	177	r.	r.	PROPN
ftr-645	10	178	repetti	repetti	PROPN
ftr-645	10	179	boston	boston	PROPN
ftr-645	10	180	college	college	PROPN
ftr-645	10	181	kerry	kerry	PROPN
ftr-645	10	182	a.	a.	PROPN
ftr-645	10	183	ryan	ryan	PROPN
ftr-645	10	184	st	st	PROPN
ftr-645	10	185	.	.	PROPN
ftr-645	10	186	louis	louis	PROPN
ftr-645	10	187	university	university	PROPN
ftr-645	10	188	reed	reed	NOUN
ftr-645	10	189	shuldiner	shuldiner	PROPN
ftr-645	10	190	university	university	PROPN
ftr-645	10	191	of	of	ADP
ftr-645	10	192	pennsylvania	pennsylvania	PROPN
ftr-645	10	193	graduate	graduate	PROPN
ftr-645	10	194	student	student	NOUN
ftr-645	10	195	editors	editor	NOUN
ftr-645	10	196	emily	emily	PROPN
ftr-645	10	197	snider	snider	PROPN
ftr-645	10	198	carvalho	carvalho	PROPN
ftr-645	10	199	brandon	brandon	PROPN
ftr-645	10	200	c.	c.	PROPN
ftr-645	10	201	gardner	gardner	PROPN
ftr-645	10	202	devon	devon	PROPN
ftr-645	10	203	goldberg	goldberg	PROPN
ftr-645	10	204	jessica	jessica	PROPN
ftr-645	10	205	e.	e.	PROPN
ftr-645	10	206	griffin	griffin	PROPN
ftr-645	10	207	william	william	PROPN
ftr-645	10	208	carroll	carroll	PROPN
ftr-645	10	209	mcdonald	mcdonald	PROPN
ftr-645	10	210	philip	philip	PROPN
ftr-645	10	211	nodhturft	nodhturft	PROPN
ftr-645	10	212	,	,	PUNCT
ftr-645	10	213	iii	iii	PROPN
ftr-645	10	214	benjamin	benjamin	PROPN
ftr-645	10	215	m.	m.	PROPN
ftr-645	10	216	parnell	parnell	PROPN
ftr-645	10	217	kathleen	kathleen	PROPN
ftr-645	10	218	duggan	duggan	PROPN
ftr-645	10	219	pfahlert	pfahlert	PROPN
ftr-645	10	220	executive	executive	PROPN
ftr-645	10	221	assistant	assistant	PROPN
ftr-645	10	222	jessica	jessica	PROPN
ftr-645	10	223	e.	e.	PROPN
ftr-645	10	224	joseph	joseph	PROPN
ftr-645	10	225	uf	uf	PROPN
ftr-645	10	226	law	law	PROPN
ftr-645	10	227	2017	2017	NUM
ftr-645	10	228	fl	fl	PRON
ftr-645	10	229	tax	tax	NOUN
ftr-645	10	230	review	review	NOUN
ftr-645	10	231	20	20	NUM
ftr-645	10	232	-	-	SYM
ftr-645	10	233	4	4	NUM
ftr-645	10	234	r2.pdf	r2.pdf	NOUN
ftr-645	10	235	3	3	NUM
ftr-645	10	236	4/19/17	4/19/17	NUM
ftr-645	10	237	5:50	5:50	NUM
ftr-645	10	238	pm	pm	NOUN
ftr-645	10	239	florida	florida	PROPN
ftr-645	10	240	tax	tax	NOUN
ftr-645	10	241	review	review	NOUN
ftr-645	10	242	volume	volume	NOUN
ftr-645	10	243	20	20	NUM
ftr-645	10	244	2017	2017	NUM
ftr-645	10	245	number	number	NOUN
ftr-645	10	246	4	4	NUM
ftr-645	10	247	iv	iv	NOUN
ftr-645	10	248	information	information	NOUN
ftr-645	10	249	for	for	ADP
ftr-645	10	250	contributors	contributor	NOUN
ftr-645	10	251	the	the	DET
ftr-645	10	252	florida	florida	PROPN
ftr-645	10	253	tax	tax	NOUN
ftr-645	10	254	review	review	NOUN
ftr-645	10	255	is	be	AUX
ftr-645	10	256	a	a	DET
ftr-645	10	257	faculty	faculty	NOUN
ftr-645	10	258	-	-	PUNCT
ftr-645	10	259	edited	edit	VERB
ftr-645	10	260	law	law	NOUN
ftr-645	10	261	review	review	NOUN
ftr-645	10	262	published	publish	VERB
ftr-645	10	263	by	by	ADP
ftr-645	10	264	the	the	DET
ftr-645	10	265	graduate	graduate	PROPN
ftr-645	10	266	tax	tax	NOUN
ftr-645	10	267	program	program	NOUN
ftr-645	10	268	of	of	ADP
ftr-645	10	269	the	the	DET
ftr-645	10	270	university	university	PROPN
ftr-645	10	271	of	of	ADP
ftr-645	10	272	florida	florida	PROPN
ftr-645	10	273	levin	levin	PROPN
ftr-645	10	274	college	college	PROPN
ftr-645	10	275	of	of	ADP
ftr-645	10	276	law	law	NOUN
ftr-645	10	277	.	.	PUNCT
ftr-645	11	1	the	the	DET
ftr-645	11	2	florida	florida	PROPN
ftr-645	11	3	tax	tax	NOUN
ftr-645	11	4	review	review	NOUN
ftr-645	11	5	invites	invite	VERB
ftr-645	11	6	the	the	DET
ftr-645	11	7	submission	submission	NOUN
ftr-645	11	8	of	of	ADP
ftr-645	11	9	manuscripts	manuscript	NOUN
ftr-645	11	10	addressing	address	VERB
ftr-645	11	11	issues	issue	NOUN
ftr-645	11	12	of	of	ADP
ftr-645	11	13	tax	tax	NOUN
ftr-645	11	14	law	law	NOUN
ftr-645	11	15	and	and	CCONJ
ftr-645	11	16	policy	policy	NOUN
ftr-645	11	17	.	.	PUNCT
ftr-645	12	1	the	the	DET
ftr-645	12	2	florida	florida	PROPN
ftr-645	12	3	tax	tax	NOUN
ftr-645	12	4	review	review	NOUN
ftr-645	12	5	prefers	prefer	VERB
ftr-645	12	6	electronic	electronic	ADJ
ftr-645	12	7	submissions	submission	NOUN
ftr-645	12	8	sent	send	VERB
ftr-645	12	9	via	via	ADP
ftr-645	12	10	expresso	expresso	NOUN
ftr-645	12	11	(	(	PUNCT
ftr-645	12	12	https://www.bepress.com/products	https://www.bepress.com/products	X
ftr-645	12	13	/expresso/	/expresso/	NOUN
ftr-645	12	14	)	)	PUNCT
ftr-645	12	15	;	;	PUNCT
ftr-645	12	16	articles	article	NOUN
ftr-645	12	17	may	may	AUX
ftr-645	12	18	also	also	ADV
ftr-645	12	19	be	be	AUX
ftr-645	12	20	e	e	VERB
ftr-645	12	21	-	-	VERB
ftr-645	12	22	mailed	mail	VERB
ftr-645	12	23	to	to	ADP
ftr-645	12	24	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-645	12	25	as	as	ADP
ftr-645	12	26	a	a	DET
ftr-645	12	27	microsoft	microsoft	PROPN
ftr-645	12	28	word	word	NOUN
ftr-645	12	29	document	document	NOUN
ftr-645	12	30	.	.	PUNCT
ftr-645	13	1	if	if	SCONJ
ftr-645	13	2	a	a	DET
ftr-645	13	3	hard	hard	ADJ
ftr-645	13	4	copy	copy	NOUN
ftr-645	13	5	submission	submission	NOUN
ftr-645	13	6	is	be	AUX
ftr-645	13	7	necessary	necessary	ADJ
ftr-645	13	8	,	,	PUNCT
ftr-645	13	9	please	please	INTJ
ftr-645	13	10	mail	mail	VERB
ftr-645	13	11	your	your	PRON
ftr-645	13	12	article	article	NOUN
ftr-645	13	13	to	to	ADP
ftr-645	13	14	editor	editor	NOUN
ftr-645	13	15	-	-	PUNCT
ftr-645	13	16	in	in	ADP
ftr-645	13	17	-	-	PUNCT
ftr-645	13	18	chief	chief	NOUN
ftr-645	13	19	,	,	PUNCT
ftr-645	13	20	florida	florida	PROPN
ftr-645	13	21	tax	tax	PROPN
ftr-645	13	22	review	review	PROPN
ftr-645	13	23	,	,	PUNCT
ftr-645	13	24	university	university	PROPN
ftr-645	13	25	of	of	ADP
ftr-645	13	26	florida	florida	PROPN
ftr-645	13	27	levin	levin	PROPN
ftr-645	13	28	college	college	PROPN
ftr-645	13	29	of	of	ADP
ftr-645	13	30	law	law	NOUN
ftr-645	13	31	,	,	PUNCT
ftr-645	13	32	309	309	NUM
ftr-645	13	33	village	village	NOUN
ftr-645	13	34	drive	drive	NOUN
ftr-645	13	35	,	,	PUNCT
ftr-645	13	36	gainesville	gainesville	PROPN
ftr-645	13	37	,	,	PUNCT
ftr-645	13	38	fl	fl	PROPN
ftr-645	13	39	32611	32611	NUM
ftr-645	13	40	.	.	PUNCT
ftr-645	14	1	although	although	SCONJ
ftr-645	14	2	the	the	DET
ftr-645	14	3	florida	florida	PROPN
ftr-645	14	4	tax	tax	NOUN
ftr-645	14	5	review	review	NOUN
ftr-645	14	6	has	have	VERB
ftr-645	14	7	no	no	DET
ftr-645	14	8	minimum	minimum	ADJ
ftr-645	14	9	or	or	CCONJ
ftr-645	14	10	maximum	maximum	ADJ
ftr-645	14	11	page	page	NOUN
ftr-645	14	12	requirements	requirement	NOUN
ftr-645	14	13	for	for	ADP
ftr-645	14	14	submissions	submission	NOUN
ftr-645	14	15	,	,	PUNCT
ftr-645	14	16	it	it	PRON
ftr-645	14	17	does	do	AUX
ftr-645	14	18	have	have	VERB
ftr-645	14	19	a	a	DET
ftr-645	14	20	strong	strong	ADJ
ftr-645	14	21	preference	preference	NOUN
ftr-645	14	22	for	for	ADP
ftr-645	14	23	submissions	submission	NOUN
ftr-645	14	24	that	that	PRON
ftr-645	14	25	are	be	AUX
ftr-645	14	26	30,000	30,000	NUM
ftr-645	14	27	words	word	NOUN
ftr-645	14	28	or	or	CCONJ
ftr-645	14	29	less	less	ADJ
ftr-645	14	30	,	,	PUNCT
ftr-645	14	31	including	include	VERB
ftr-645	14	32	text	text	NOUN
ftr-645	14	33	and	and	CCONJ
ftr-645	14	34	footnotes	footnote	NOUN
ftr-645	14	35	.	.	PUNCT
ftr-645	15	1	all	all	DET
ftr-645	15	2	citations	citation	NOUN
ftr-645	15	3	should	should	AUX
ftr-645	15	4	follow	follow	VERB
ftr-645	15	5	the	the	DET
ftr-645	15	6	bluebook	bluebook	NOUN
ftr-645	15	7	uniform	uniform	NOUN
ftr-645	15	8	system	system	NOUN
ftr-645	15	9	of	of	ADP
ftr-645	15	10	citation	citation	NOUN
ftr-645	15	11	(	(	PUNCT
ftr-645	15	12	20th	20th	NOUN
ftr-645	15	13	ed	ed	NOUN
ftr-645	15	14	.	.	PUNCT
ftr-645	15	15	)	)	PUNCT
ftr-645	15	16	;	;	PUNCT
ftr-645	15	17	some	some	DET
ftr-645	15	18	modifications	modification	NOUN
ftr-645	15	19	will	will	AUX
ftr-645	15	20	,	,	PUNCT
ftr-645	15	21	however	however	ADV
ftr-645	15	22	,	,	PUNCT
ftr-645	15	23	be	be	AUX
ftr-645	15	24	made	make	VERB
ftr-645	15	25	by	by	ADP
ftr-645	15	26	our	our	PRON
ftr-645	15	27	editors	editor	NOUN
ftr-645	15	28	to	to	PART
ftr-645	15	29	conform	conform	VERB
ftr-645	15	30	to	to	ADP
ftr-645	15	31	the	the	DET
ftr-645	15	32	florida	florida	PROPN
ftr-645	15	33	tax	tax	NOUN
ftr-645	15	34	review	review	NOUN
ftr-645	15	35	style	style	NOUN
ftr-645	15	36	manual	manual	NOUN
ftr-645	15	37	.	.	PUNCT
ftr-645	16	1	all	all	DET
ftr-645	16	2	tax	tax	NOUN
ftr-645	16	3	law	law	NOUN
ftr-645	16	4	and	and	CCONJ
ftr-645	16	5	policy	policy	NOUN
ftr-645	16	6	positions	position	NOUN
ftr-645	16	7	presented	present	VERB
ftr-645	16	8	are	be	AUX
ftr-645	16	9	solely	solely	ADV
ftr-645	16	10	those	those	PRON
ftr-645	16	11	of	of	ADP
ftr-645	16	12	the	the	DET
ftr-645	16	13	authors	author	NOUN
ftr-645	16	14	.	.	PUNCT
ftr-645	17	1	the	the	DET
ftr-645	17	2	editors	editor	NOUN
ftr-645	17	3	and	and	CCONJ
ftr-645	17	4	the	the	DET
ftr-645	17	5	university	university	PROPN
ftr-645	17	6	of	of	ADP
ftr-645	17	7	florida	florida	PROPN
ftr-645	17	8	levin	levin	PROPN
ftr-645	17	9	college	college	PROPN
ftr-645	17	10	of	of	ADP
ftr-645	17	11	law	law	NOUN
ftr-645	17	12	do	do	AUX
ftr-645	17	13	not	not	PART
ftr-645	17	14	approve	approve	VERB
ftr-645	17	15	of	of	ADP
ftr-645	17	16	or	or	CCONJ
ftr-645	17	17	adopt	adopt	VERB
ftr-645	17	18	such	such	ADJ
ftr-645	17	19	positions	position	NOUN
ftr-645	17	20	merely	merely	ADV
ftr-645	17	21	through	through	ADP
ftr-645	17	22	the	the	DET
ftr-645	17	23	act	act	NOUN
ftr-645	17	24	of	of	ADP
ftr-645	17	25	publishing	publish	VERB
ftr-645	17	26	the	the	DET
ftr-645	17	27	manuscripts	manuscript	NOUN
ftr-645	17	28	in	in	ADP
ftr-645	17	29	the	the	DET
ftr-645	17	30	florida	florida	PROPN
ftr-645	17	31	tax	tax	NOUN
ftr-645	17	32	review	review	NOUN
ftr-645	17	33	.	.	PUNCT
ftr-645	18	1	uf	uf	NOUN
ftr-645	18	2	law	law	NOUN
ftr-645	18	3	2017	2017	NUM
ftr-645	18	4	fl	fl	PRON
ftr-645	18	5	tax	tax	NOUN
ftr-645	18	6	review	review	NOUN
ftr-645	18	7	20	20	NUM
ftr-645	18	8	-	-	SYM
ftr-645	18	9	4	4	NUM
ftr-645	18	10	r2.pdf	r2.pdf	NOUN
ftr-645	18	11	4	4	NUM
ftr-645	18	12	4/19/17	4/19/17	NUM
ftr-645	18	13	5:50	5:50	NUM
ftr-645	18	14	pm	pm	NOUN
ftr-645	18	15	florida	florida	PROPN
ftr-645	18	16	tax	tax	NOUN
ftr-645	18	17	review	review	NOUN
ftr-645	18	18	volume	volume	NOUN
ftr-645	18	19	20	20	NUM
ftr-645	18	20	2017	2017	NUM
ftr-645	18	21	number	number	NOUN
ftr-645	18	22	4	4	NUM
ftr-645	18	23	v	v	NOUN
ftr-645	18	24	all	all	DET
ftr-645	18	25	references	reference	NOUN
ftr-645	18	26	and	and	CCONJ
ftr-645	18	27	citations	citation	NOUN
ftr-645	18	28	to	to	ADP
ftr-645	18	29	sections	section	NOUN
ftr-645	18	30	in	in	ADP
ftr-645	18	31	this	this	DET
ftr-645	18	32	issue	issue	NOUN
ftr-645	18	33	are	be	AUX
ftr-645	18	34	to	to	ADP
ftr-645	18	35	sections	section	NOUN
ftr-645	18	36	of	of	ADP
ftr-645	18	37	the	the	DET
ftr-645	18	38	internal	internal	ADJ
ftr-645	18	39	revenue	revenue	NOUN
ftr-645	18	40	code	code	NOUN
ftr-645	18	41	of	of	ADP
ftr-645	18	42	1986	1986	NUM
ftr-645	18	43	,	,	PUNCT
ftr-645	18	44	as	as	SCONJ
ftr-645	18	45	amended	amend	VERB
ftr-645	18	46	,	,	PUNCT
ftr-645	18	47	unless	unless	SCONJ
ftr-645	18	48	otherwise	otherwise	ADV
ftr-645	18	49	indicated	indicate	VERB
ftr-645	18	50	.	.	PUNCT
ftr-645	19	1	all	all	DET
ftr-645	19	2	references	reference	NOUN
ftr-645	19	3	and	and	CCONJ
ftr-645	19	4	citations	citation	NOUN
ftr-645	19	5	to	to	ADP
ftr-645	19	6	regulations	regulation	NOUN
ftr-645	19	7	are	be	AUX
ftr-645	19	8	to	to	ADP
ftr-645	19	9	treasury	treasury	NOUN
ftr-645	19	10	regulations	regulation	NOUN
ftr-645	19	11	promulgated	promulgate	VERB
ftr-645	19	12	under	under	ADP
ftr-645	19	13	the	the	DET
ftr-645	19	14	internal	internal	ADJ
ftr-645	19	15	revenue	revenue	NOUN
ftr-645	19	16	code	code	NOUN
ftr-645	19	17	of	of	ADP
ftr-645	19	18	1986	1986	NUM
ftr-645	19	19	,	,	PUNCT
ftr-645	19	20	as	as	SCONJ
ftr-645	19	21	amended	amend	VERB
ftr-645	19	22	,	,	PUNCT
ftr-645	19	23	unless	unless	SCONJ
ftr-645	19	24	otherwise	otherwise	ADV
ftr-645	19	25	indicated	indicate	VERB
ftr-645	19	26	.	.	PUNCT
ftr-645	20	1	uf	uf	PROPN
ftr-645	20	2	law	law	PROPN
ftr-645	20	3	2017	2017	NUM
ftr-645	20	4	fl	fl	PRON
ftr-645	20	5	tax	tax	NOUN
ftr-645	20	6	review	review	NOUN
ftr-645	20	7	20	20	NUM
ftr-645	20	8	-	-	SYM
ftr-645	20	9	4	4	NUM
ftr-645	20	10	r2.pdf	r2.pdf	NOUN
ftr-645	20	11	5	5	NUM
ftr-645	20	12	4/19/17	4/19/17	NUM
ftr-645	20	13	5:50	5:50	NUM
ftr-645	20	14	pm	pm	NOUN
ftr-645	20	15	uf	uf	PROPN
ftr-645	20	16	law	law	NOUN
ftr-645	20	17	2017	2017	NUM
ftr-645	20	18	fl	fl	PRON
ftr-645	20	19	tax	tax	NOUN
ftr-645	20	20	review	review	NOUN
ftr-645	20	21	20	20	NUM
ftr-645	20	22	-	-	SYM
ftr-645	20	23	4	4	NUM
ftr-645	20	24	r2.pdf	r2.pdf	NOUN
ftr-645	20	25	6	6	NUM
ftr-645	20	26	4/19/17	4/19/17	NUM
ftr-645	20	27	5:50	5:50	NUM
ftr-645	20	28	pm	pm	NOUN