id	sid	tid	token	lemma	pos
ftr-648	1	1	florida	florida	PROPN
ftr-648	1	2	tax	tax	PROPN
ftr-648	1	3	review	review	NOUN
ftr-648	1	4	volume	volume	NOUN
ftr-648	1	5	19	19	NUM
ftr-648	1	6	2016	2016	NUM
ftr-648	1	7	number	number	NOUN
ftr-648	1	8	10	10	NUM
ftr-648	1	9	article	article	NOUN
ftr-648	1	10	tie	tie	VERB
ftr-648	1	11	tax	tax	NOUN
ftr-648	1	12	hedging	hedging	NOUN
ftr-648	1	13	rules	rule	NOUN
ftr-648	1	14	revisited	revisit	VERB
ftr-648	1	15	dr	dr	PROPN
ftr-648	1	16	.	.	PROPN
ftr-648	1	17	yoram	yoram	PROPN
ftr-648	1	18	keinan	keinan	PROPN
ftr-648	1	19	florida	florida	PROPN
ftr-648	1	20	tax	tax	PROPN
ftr-648	1	21	review	review	PROPN
ftr-648	1	22	volume	volume	NOUN
ftr-648	1	23	19	19	NUM
ftr-648	1	24	2016	2016	NUM
ftr-648	1	25	number	number	NOUN
ftr-648	1	26	10	10	NUM
ftr-648	1	27	the	the	DET
ftr-648	1	28	florida	florida	PROPN
ftr-648	1	29	tax	tax	NOUN
ftr-648	1	30	review	review	NOUN
ftr-648	1	31	is	be	AUX
ftr-648	1	32	a	a	DET
ftr-648	1	33	publication	publication	NOUN
ftr-648	1	34	of	of	ADP
ftr-648	1	35	the	the	DET
ftr-648	1	36	graduate	graduate	ADJ
ftr-648	1	37	tax	tax	NOUN
ftr-648	1	38	program	program	NOUN
ftr-648	1	39	of	of	ADP
ftr-648	1	40	the	the	DET
ftr-648	1	41	university	university	PROPN
ftr-648	1	42	of	of	ADP
ftr-648	1	43	florida	florida	PROPN
ftr-648	1	44	levin	levin	PROPN
ftr-648	1	45	college	college	PROPN
ftr-648	1	46	of	of	ADP
ftr-648	1	47	law	law	NOUN
ftr-648	1	48	.	.	PUNCT
ftr-648	2	1	the	the	DET
ftr-648	2	2	subscription	subscription	NOUN
ftr-648	2	3	rate	rate	NOUN
ftr-648	2	4	,	,	PUNCT
ftr-648	2	5	payable	payable	ADJ
ftr-648	2	6	in	in	ADP
ftr-648	2	7	advance	advance	NOUN
ftr-648	2	8	,	,	PUNCT
ftr-648	2	9	is	be	AUX
ftr-648	2	10	$	$	SYM
ftr-648	2	11	125.00	125.00	NUM
ftr-648	2	12	in	in	ADP
ftr-648	2	13	the	the	DET
ftr-648	2	14	united	united	PROPN
ftr-648	2	15	states	states	PROPN
ftr-648	2	16	and	and	CCONJ
ftr-648	2	17	$	$	SYM
ftr-648	2	18	145.00	145.00	NUM
ftr-648	2	19	elsewhere	elsewhere	ADV
ftr-648	2	20	for	for	ADP
ftr-648	2	21	the	the	DET
ftr-648	2	22	current	current	ADJ
ftr-648	2	23	volume	volume	NOUN
ftr-648	2	24	.	.	PUNCT
ftr-648	3	1	if	if	SCONJ
ftr-648	3	2	a	a	DET
ftr-648	3	3	subscription	subscription	NOUN
ftr-648	3	4	is	be	AUX
ftr-648	3	5	to	to	PART
ftr-648	3	6	be	be	AUX
ftr-648	3	7	discontinued	discontinue	VERB
ftr-648	3	8	at	at	ADP
ftr-648	3	9	expiration	expiration	NOUN
ftr-648	3	10	,	,	PUNCT
ftr-648	3	11	notice	notice	VERB
ftr-648	3	12	to	to	ADP
ftr-648	3	13	that	that	DET
ftr-648	3	14	effect	effect	NOUN
ftr-648	3	15	should	should	AUX
ftr-648	3	16	be	be	AUX
ftr-648	3	17	sent	send	VERB
ftr-648	3	18	;	;	PUNCT
ftr-648	3	19	otherwise	otherwise	ADV
ftr-648	3	20	,	,	PUNCT
ftr-648	3	21	it	it	PRON
ftr-648	3	22	will	will	AUX
ftr-648	3	23	be	be	AUX
ftr-648	3	24	automatically	automatically	ADV
ftr-648	3	25	renewed	renew	VERB
ftr-648	3	26	.	.	PUNCT
ftr-648	4	1	subscriptions	subscription	NOUN
ftr-648	4	2	and	and	CCONJ
ftr-648	4	3	changes	change	NOUN
ftr-648	4	4	of	of	ADP
ftr-648	4	5	address	address	NOUN
ftr-648	4	6	should	should	AUX
ftr-648	4	7	be	be	AUX
ftr-648	4	8	sent	send	VERB
ftr-648	4	9	to	to	ADP
ftr-648	4	10	:	:	PUNCT
ftr-648	4	11	florida	florida	PROPN
ftr-648	4	12	tax	tax	PROPN
ftr-648	4	13	review	review	PROPN
ftr-648	4	14	,	,	PUNCT
ftr-648	4	15	university	university	PROPN
ftr-648	4	16	of	of	ADP
ftr-648	4	17	florida	florida	PROPN
ftr-648	4	18	levin	levin	PROPN
ftr-648	4	19	college	college	PROPN
ftr-648	4	20	of	of	ADP
ftr-648	4	21	law	law	NOUN
ftr-648	4	22	,	,	PUNCT
ftr-648	4	23	post	post	PROPN
ftr-648	4	24	office	office	PROPN
ftr-648	4	25	box	box	PROPN
ftr-648	4	26	117627	117627	NUM
ftr-648	4	27	,	,	PUNCT
ftr-648	4	28	gainesville	gainesville	PROPN
ftr-648	4	29	,	,	PUNCT
ftr-648	4	30	florida	florida	PROPN
ftr-648	4	31	32611	32611	NUM
ftr-648	4	32	.	.	PUNCT
ftr-648	5	1	requests	request	NOUN
ftr-648	5	2	for	for	ADP
ftr-648	5	3	back	back	ADJ
ftr-648	5	4	issues	issue	NOUN
ftr-648	5	5	should	should	AUX
ftr-648	5	6	be	be	AUX
ftr-648	5	7	sent	send	VERB
ftr-648	5	8	to	to	ADP
ftr-648	5	9	:	:	PUNCT
ftr-648	5	10	william	william	PROPN
ftr-648	5	11	s.	s.	PROPN
ftr-648	5	12	hein	hein	PROPN
ftr-648	5	13	&	&	CCONJ
ftr-648	5	14	co.	co.	PROPN
ftr-648	5	15	,	,	PUNCT
ftr-648	5	16	inc	inc	PROPN
ftr-648	5	17	.	.	PROPN
ftr-648	5	18	,	,	PUNCT
ftr-648	5	19	1285	1285	NUM
ftr-648	5	20	main	main	ADJ
ftr-648	5	21	street	street	NOUN
ftr-648	5	22	,	,	PUNCT
ftr-648	5	23	buffalo	buffalo	PROPN
ftr-648	5	24	,	,	PUNCT
ftr-648	5	25	ny	ny	PROPN
ftr-648	5	26	14209	14209	NUM
ftr-648	5	27	.	.	PUNCT
ftr-648	6	1	please	please	INTJ
ftr-648	6	2	notify	notify	VERB
ftr-648	6	3	florida	florida	PROPN
ftr-648	6	4	tax	tax	NOUN
ftr-648	6	5	review	review	NOUN
ftr-648	6	6	of	of	ADP
ftr-648	6	7	your	your	PRON
ftr-648	6	8	changes	change	NOUN
ftr-648	6	9	of	of	ADP
ftr-648	6	10	address	address	NOUN
ftr-648	6	11	one	one	NUM
ftr-648	6	12	month	month	NOUN
ftr-648	6	13	in	in	ADP
ftr-648	6	14	advance	advance	NOUN
ftr-648	6	15	.	.	PUNCT
ftr-648	7	1	if	if	SCONJ
ftr-648	7	2	you	you	PRON
ftr-648	7	3	have	have	VERB
ftr-648	7	4	any	any	DET
ftr-648	7	5	questions	question	NOUN
ftr-648	7	6	regarding	regard	VERB
ftr-648	7	7	a	a	DET
ftr-648	7	8	subscription	subscription	NOUN
ftr-648	7	9	,	,	PUNCT
ftr-648	7	10	you	you	PRON
ftr-648	7	11	may	may	AUX
ftr-648	7	12	call	call	VERB
ftr-648	7	13	customer	customer	NOUN
ftr-648	7	14	service	service	NOUN
ftr-648	7	15	at	at	ADP
ftr-648	7	16	(	(	PUNCT
ftr-648	7	17	352	352	NUM
ftr-648	7	18	)	)	PUNCT
ftr-648	7	19	273	273	NUM
ftr-648	7	20	-	-	PUNCT
ftr-648	7	21	0658	0658	NUM
ftr-648	7	22	or	or	CCONJ
ftr-648	7	23	email	email	NOUN
ftr-648	7	24	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-648	7	25	.	.	PUNCT
ftr-648	8	1	copyright	copyright	NOUN
ftr-648	8	2	c	c	PROPN
ftr-648	8	3	2016	2016	NUM
ftr-648	8	4	by	by	ADP
ftr-648	8	5	the	the	DET
ftr-648	8	6	university	university	PROPN
ftr-648	8	7	of	of	ADP
ftr-648	8	8	florida	florida	PROPN
ftr-648	8	9	florida	florida	PROPN
ftr-648	8	10	tax	tax	PROPN
ftr-648	8	11	review	review	PROPN
ftr-648	8	12	volume	volume	NOUN
ftr-648	8	13	19	19	NUM
ftr-648	8	14	2016	2016	NUM
ftr-648	8	15	number	number	NOUN
ftr-648	8	16	10	10	NUM
ftr-648	8	17	yariv	yariv	PROPN
ftr-648	8	18	brauner	brauner	NOUN
ftr-648	8	19	professor	professor	PROPN
ftr-648	8	20	oflaw	oflaw	PROPN
ftr-648	8	21	karen	karen	PROPN
ftr-648	8	22	burke	burke	PROPN
ftr-648	8	23	richard	richard	PROPN
ftr-648	8	24	b.	b.	PROPN
ftr-648	8	25	stephens	stephens	PROPN
ftr-648	8	26	eminent	eminent	PROPN
ftr-648	8	27	scholar	scholar	NOUN
ftr-648	8	28	in	in	ADP
ftr-648	8	29	taxation	taxation	NOUN
ftr-648	8	30	dennis	dennis	PROPN
ftr-648	8	31	a.	a.	PROPN
ftr-648	8	32	calfee	calfee	PROPN
ftr-648	8	33	professor	professor	PROPN
ftr-648	8	34	oflaw	oflaw	PROPN
ftr-648	8	35	patricia	patricia	PROPN
ftr-648	8	36	e.	e.	PROPN
ftr-648	8	37	dilley	dilley	PROPN
ftr-648	8	38	professor	professor	PROPN
ftr-648	8	39	emeritus	emeritus	PROPN
ftr-648	8	40	jennifer	jennifer	PROPN
ftr-648	8	41	bird	bird	PROPN
ftr-648	8	42	-	-	PUNCT
ftr-648	8	43	pollan	pollan	PROPN
ftr-648	8	44	university	university	PROPN
ftr-648	8	45	of	of	ADP
ftr-648	8	46	kentucky	kentucky	PROPN
ftr-648	8	47	bradley	bradley	PROPN
ftr-648	8	48	t.	t.	PROPN
ftr-648	8	49	borden	borden	PROPN
ftr-648	8	50	brooklyn	brooklyn	PROPN
ftr-648	8	51	law	law	PROPN
ftr-648	8	52	school	school	PROPN
ftr-648	8	53	deborah	deborah	PROPN
ftr-648	8	54	a.	a.	PROPN
ftr-648	8	55	geier	geier	PROPN
ftr-648	8	56	cleveland	cleveland	PROPN
ftr-648	8	57	state	state	PROPN
ftr-648	8	58	university	university	PROPN
ftr-648	8	59	emily	emily	PROPN
ftr-648	8	60	snider	snider	PROPN
ftr-648	8	61	carvalho	carvalho	PROPN
ftr-648	8	62	brandon	brandon	PROPN
ftr-648	8	63	c.	c.	PROPN
ftr-648	8	64	gardner	gardner	PROPN
ftr-648	8	65	devon	devon	PROPN
ftr-648	8	66	goldberg	goldberg	PROPN
ftr-648	8	67	editor	editor	PROPN
ftr-648	8	68	-	-	PUNCT
ftr-648	8	69	in	in	ADP
ftr-648	8	70	-	-	PUNCT
ftr-648	8	71	chief	chief	NOUN
ftr-648	8	72	charlene	charlene	PROPN
ftr-648	8	73	luke	luke	PROPN
ftr-648	8	74	professor	professor	PROPN
ftr-648	8	75	oflaw	oflaw	PROPN
ftr-648	8	76	university	university	PROPN
ftr-648	8	77	of	of	ADP
ftr-648	8	78	florida	florida	PROPN
ftr-648	8	79	associate	associate	PROPN
ftr-648	8	80	editors	editor	NOUN
ftr-648	8	81	university	university	PROPN
ftr-648	8	82	of	of	ADP
ftr-648	8	83	florida	florida	PROPN
ftr-648	8	84	michael	michael	PROPN
ftr-648	8	85	k.	k.	PROPN
ftr-648	8	86	friel	friel	PROPN
ftr-648	8	87	professor	professor	PROPN
ftr-648	8	88	emeritus	emeritus	PROPN
ftr-648	8	89	david	david	PROPN
ftr-648	8	90	m.	m.	PROPN
ftr-648	8	91	hudson	hudson	PROPN
ftr-648	8	92	professor	professor	PROPN
ftr-648	8	93	emeritus	emeritus	PROPN
ftr-648	8	94	lawrence	lawrence	PROPN
ftr-648	8	95	a.	a.	PROPN
ftr-648	8	96	lokken	lokken	PROPN
ftr-648	8	97	emeritus	emeritus	PROPN
ftr-648	8	98	hugh	hugh	PROPN
ftr-648	8	99	culverhouse	culverhouse	PROPN
ftr-648	8	100	eminent	eminent	PROPN
ftr-648	8	101	scholar	scholar	NOUN
ftr-648	8	102	grayson	grayson	PROPN
ftr-648	8	103	mccouch	mccouch	PROPN
ftr-648	8	104	gerald	gerald	PROPN
ftr-648	8	105	sohn	sohn	PROPN
ftr-648	8	106	professor	professor	PROPN
ftr-648	8	107	of	of	ADP
ftr-648	8	108	law	law	PROPN
ftr-648	8	109	martin	martin	PROPN
ftr-648	8	110	j.	j.	PROPN
ftr-648	8	111	mcmahon	mcmahon	PROPN
ftr-648	8	112	,	,	PUNCT
ftr-648	8	113	jr	jr	PROPN
ftr-648	8	114	.	.	PROPN
ftr-648	8	115	james	james	PROPN
ftr-648	8	116	j	j	PROPN
ftr-648	8	117	freeland	freeland	PROPN
ftr-648	8	118	eminent	eminent	ADJ
ftr-648	8	119	scholar	scholar	NOUN
ftr-648	8	120	board	board	NOUN
ftr-648	8	121	of	of	ADP
ftr-648	8	122	advisors	advisors	PROPN
ftr-648	8	123	leandra	leandra	PROPN
ftr-648	8	124	lederman	lederman	PROPN
ftr-648	8	125	indiana	indiana	PROPN
ftr-648	8	126	university	university	PROPN
ftr-648	8	127	bloomington	bloomington	PROPN
ftr-648	8	128	omri	omri	PROPN
ftr-648	8	129	marion	marion	PROPN
ftr-648	8	130	university	university	PROPN
ftr-648	8	131	of	of	ADP
ftr-648	8	132	calfornia	calfornia	PROPN
ftr-648	8	133	,	,	PUNCT
ftr-648	8	134	irvine	irvine	PROPN
ftr-648	8	135	gregg	gregg	PROPN
ftr-648	8	136	d.	d.	PROPN
ftr-648	8	137	polsky	polsky	PROPN
ftr-648	8	138	university	university	PROPN
ftr-648	8	139	of	of	ADP
ftr-648	8	140	georgia	georgia	PROPN
ftr-648	8	141	graduate	graduate	PROPN
ftr-648	8	142	editors	editor	NOUN
ftr-648	8	143	jessica	jessica	PROPN
ftr-648	8	144	e.	e.	PROPN
ftr-648	8	145	griffin	griffin	PROPN
ftr-648	8	146	william	william	PROPN
ftr-648	8	147	carroll	carroll	PROPN
ftr-648	8	148	mcdonald	mcdonald	PROPN
ftr-648	8	149	adam	adam	PROPN
ftr-648	8	150	smith	smith	PROPN
ftr-648	8	151	visiting	visit	VERB
ftr-648	8	152	assistant	assistant	PROPN
ftr-648	8	153	professor	professor	PROPN
ftr-648	8	154	lee	lee	PROPN
ftr-648	8	155	-	-	PUNCT
ftr-648	8	156	ford	ford	PROPN
ftr-648	8	157	tritt	tritt	PROPN
ftr-648	8	158	professor	professor	PROPN
ftr-648	8	159	oflaw	oflaw	PROPN
ftr-648	8	160	samuel	samuel	PROPN
ftr-648	8	161	c.	c.	PROPN
ftr-648	8	162	ullman	ullman	PROPN
ftr-648	8	163	adjunct	adjunct	PROPN
ftr-648	8	164	professor	professor	PROPN
ftr-648	8	165	oflaw	oflaw	PROPN
ftr-648	8	166	steven	steven	PROPN
ftr-648	8	167	j.	j.	PROPN
ftr-648	8	168	willis	willis	PROPN
ftr-648	8	169	professor	professor	PROPN
ftr-648	8	170	oflaw	oflaw	PROPN
ftr-648	8	171	james	james	PROPN
ftr-648	8	172	r.	r.	PROPN
ftr-648	8	173	repetti	repetti	PROPN
ftr-648	8	174	boston	boston	PROPN
ftr-648	8	175	college	college	PROPN
ftr-648	8	176	kerry	kerry	PROPN
ftr-648	8	177	a.	a.	PROPN
ftr-648	8	178	ryan	ryan	PROPN
ftr-648	8	179	st	st	PROPN
ftr-648	8	180	.	.	PROPN
ftr-648	8	181	louis	louis	PROPN
ftr-648	8	182	university	university	PROPN
ftr-648	8	183	reed	reed	NOUN
ftr-648	8	184	shuldiner	shuldiner	PROPN
ftr-648	8	185	university	university	PROPN
ftr-648	8	186	ofpennsylvania	ofpennsylvania	PROPN
ftr-648	8	187	philip	philip	PROPN
ftr-648	8	188	nodhturft	nodhturft	PROPN
ftr-648	8	189	,	,	PUNCT
ftr-648	8	190	iii	iii	PROPN
ftr-648	8	191	benjamin	benjamin	PROPN
ftr-648	8	192	m.	m.	PROPN
ftr-648	8	193	pamell	pamell	PROPN
ftr-648	8	194	katheleen	katheleen	PROPN
ftr-648	8	195	duggan	duggan	PROPN
ftr-648	8	196	pfahlert	pfahlert	PROPN
ftr-648	8	197	florida	florida	PROPN
ftr-648	8	198	tax	tax	NOUN
ftr-648	8	199	review	review	NOUN
ftr-648	8	200	volume	volume	NOUN
ftr-648	8	201	19	19	NUM
ftr-648	8	202	2016	2016	NUM
ftr-648	8	203	number	number	NOUN
ftr-648	8	204	10	10	NUM
ftr-648	8	205	information	information	NOUN
ftr-648	8	206	for	for	ADP
ftr-648	8	207	contributors	contributor	NOUN
ftr-648	8	208	the	the	DET
ftr-648	8	209	florida	florida	PROPN
ftr-648	8	210	tax	tax	NOUN
ftr-648	8	211	review	review	NOUN
ftr-648	8	212	invites	invite	VERB
ftr-648	8	213	the	the	DET
ftr-648	8	214	submission	submission	NOUN
ftr-648	8	215	of	of	ADP
ftr-648	8	216	manuscripts	manuscript	NOUN
ftr-648	8	217	addressing	address	VERB
ftr-648	8	218	issues	issue	NOUN
ftr-648	8	219	of	of	ADP
ftr-648	8	220	tax	tax	NOUN
ftr-648	8	221	law	law	NOUN
ftr-648	8	222	and	and	CCONJ
ftr-648	8	223	policy	policy	NOUN
ftr-648	8	224	.	.	PUNCT
ftr-648	9	1	the	the	DET
ftr-648	9	2	review	review	NOUN
ftr-648	9	3	publishes	publish	VERB
ftr-648	9	4	several	several	ADJ
ftr-648	9	5	types	type	NOUN
ftr-648	9	6	of	of	ADP
ftr-648	9	7	manuscripts	manuscript	NOUN
ftr-648	9	8	:	:	PUNCT
ftr-648	9	9	"	"	PUNCT
ftr-648	9	10	articles	article	NOUN
ftr-648	9	11	,	,	PUNCT
ftr-648	9	12	"	"	PUNCT
ftr-648	9	13	"	"	PUNCT
ftr-648	9	14	commentaries	commentary	NOUN
ftr-648	9	15	,	,	PUNCT
ftr-648	9	16	"	"	PUNCT
ftr-648	9	17	and	and	CCONJ
ftr-648	9	18	"	"	PUNCT
ftr-648	9	19	book	book	NOUN
ftr-648	9	20	reviews	review	NOUN
ftr-648	9	21	.	.	PUNCT
ftr-648	9	22	"	"	PUNCT
ftr-648	10	1	the	the	DET
ftr-648	10	2	florida	florida	PROPN
ftr-648	10	3	tax	tax	NOUN
ftr-648	10	4	review	review	NOUN
ftr-648	10	5	is	be	AUX
ftr-648	10	6	a	a	DET
ftr-648	10	7	faculty	faculty	NOUN
ftr-648	10	8	-	-	PUNCT
ftr-648	10	9	edited	edit	VERB
ftr-648	10	10	law	law	NOUN
ftr-648	10	11	review	review	NOUN
ftr-648	10	12	published	publish	VERB
ftr-648	10	13	by	by	ADP
ftr-648	10	14	the	the	DET
ftr-648	10	15	graduate	graduate	PROPN
ftr-648	10	16	tax	tax	NOUN
ftr-648	10	17	program	program	NOUN
ftr-648	10	18	of	of	ADP
ftr-648	10	19	the	the	DET
ftr-648	10	20	university	university	PROPN
ftr-648	10	21	of	of	ADP
ftr-648	10	22	florida	florida	PROPN
ftr-648	10	23	levin	levin	PROPN
ftr-648	10	24	college	college	PROPN
ftr-648	10	25	of	of	ADP
ftr-648	10	26	law	law	NOUN
ftr-648	10	27	,	,	PUNCT
ftr-648	10	28	with	with	ADP
ftr-648	10	29	the	the	DET
ftr-648	10	30	assistance	assistance	NOUN
ftr-648	10	31	of	of	ADP
ftr-648	10	32	a	a	DET
ftr-648	10	33	number	number	NOUN
ftr-648	10	34	of	of	ADP
ftr-648	10	35	graduate	graduate	ADJ
ftr-648	10	36	tax	tax	NOUN
ftr-648	10	37	students	student	NOUN
ftr-648	10	38	who	who	PRON
ftr-648	10	39	assist	assist	VERB
ftr-648	10	40	the	the	DET
ftr-648	10	41	faculty	faculty	NOUN
ftr-648	10	42	editorial	editorial	NOUN
ftr-648	10	43	board	board	NOUN
ftr-648	10	44	.	.	PUNCT
ftr-648	11	1	the	the	DET
ftr-648	11	2	florida	florida	PROPN
ftr-648	11	3	tax	tax	NOUN
ftr-648	11	4	review	review	NOUN
ftr-648	11	5	prefers	prefer	VERB
ftr-648	11	6	electronic	electronic	ADJ
ftr-648	11	7	submissions	submission	NOUN
ftr-648	11	8	in	in	ADP
ftr-648	11	9	microsoft	microsoft	PROPN
ftr-648	11	10	word	word	NOUN
ftr-648	11	11	sent	send	VERB
ftr-648	11	12	via	via	ADP
ftr-648	11	13	expresso	expresso	NOUN
ftr-648	11	14	(	(	PUNCT
ftr-648	11	15	law.bepress.com/expresso	law.bepress.com/expresso	PROPN
ftr-648	11	16	)	)	PUNCT
ftr-648	11	17	.	.	PUNCT
ftr-648	12	1	articles	article	NOUN
ftr-648	12	2	may	may	AUX
ftr-648	12	3	be	be	AUX
ftr-648	12	4	emailed	email	VERB
ftr-648	12	5	to	to	PART
ftr-648	12	6	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-648	12	7	.	.	PUNCT
ftr-648	13	1	if	if	SCONJ
ftr-648	13	2	a	a	DET
ftr-648	13	3	hard	hard	ADJ
ftr-648	13	4	copy	copy	NOUN
ftr-648	13	5	submission	submission	NOUN
ftr-648	13	6	is	be	AUX
ftr-648	13	7	necessary	necessary	ADJ
ftr-648	13	8	,	,	PUNCT
ftr-648	13	9	please	please	INTJ
ftr-648	13	10	mail	mail	VERB
ftr-648	13	11	your	your	PRON
ftr-648	13	12	article	article	NOUN
ftr-648	13	13	to	to	ADP
ftr-648	13	14	:	:	PUNCT
ftr-648	13	15	editor	editor	PROPN
ftr-648	13	16	,	,	PUNCT
ftr-648	13	17	florida	florida	PROPN
ftr-648	13	18	tax	tax	PROPN
ftr-648	13	19	review	review	PROPN
ftr-648	13	20	,	,	PUNCT
ftr-648	13	21	university	university	PROPN
ftr-648	13	22	of	of	ADP
ftr-648	13	23	florida	florida	PROPN
ftr-648	13	24	levin	levin	PROPN
ftr-648	13	25	college	college	PROPN
ftr-648	13	26	of	of	ADP
ftr-648	13	27	law	law	PROPN
ftr-648	13	28	,	,	PUNCT
ftr-648	13	29	p.o	p.o	PROPN
ftr-648	13	30	.	.	PROPN
ftr-648	13	31	box	box	PROPN
ftr-648	13	32	117634	117634	NUM
ftr-648	13	33	,	,	PUNCT
ftr-648	13	34	gainesville	gainesville	PROPN
ftr-648	13	35	,	,	PUNCT
ftr-648	13	36	fl	fl	PROPN
ftr-648	13	37	32611	32611	NUM
ftr-648	13	38	-	-	SYM
ftr-648	13	39	7634	7634	NUM
ftr-648	13	40	.	.	PUNCT
ftr-648	14	1	although	although	SCONJ
ftr-648	14	2	the	the	DET
ftr-648	14	3	florida	florida	PROPN
ftr-648	14	4	tax	tax	NOUN
ftr-648	14	5	review	review	NOUN
ftr-648	14	6	has	have	VERB
ftr-648	14	7	no	no	DET
ftr-648	14	8	minimum	minimum	ADJ
ftr-648	14	9	or	or	CCONJ
ftr-648	14	10	maximum	maximum	ADJ
ftr-648	14	11	page	page	NOUN
ftr-648	14	12	requirements	requirement	NOUN
ftr-648	14	13	for	for	ADP
ftr-648	14	14	submissions	submission	NOUN
ftr-648	14	15	,	,	PUNCT
ftr-648	14	16	it	it	PRON
ftr-648	14	17	does	do	AUX
ftr-648	14	18	have	have	VERB
ftr-648	14	19	a	a	DET
ftr-648	14	20	strong	strong	ADJ
ftr-648	14	21	preference	preference	NOUN
ftr-648	14	22	for	for	ADP
ftr-648	14	23	submissions	submission	NOUN
ftr-648	14	24	that	that	PRON
ftr-648	14	25	are	be	AUX
ftr-648	14	26	30,000	30,000	NUM
ftr-648	14	27	words	word	NOUN
ftr-648	14	28	or	or	CCONJ
ftr-648	14	29	less	less	ADJ
ftr-648	14	30	,	,	PUNCT
ftr-648	14	31	including	include	VERB
ftr-648	14	32	text	text	NOUN
ftr-648	14	33	and	and	CCONJ
ftr-648	14	34	footnotes	footnote	NOUN
ftr-648	14	35	.	.	PUNCT
ftr-648	15	1	the	the	DET
ftr-648	15	2	florida	florida	PROPN
ftr-648	15	3	tax	tax	NOUN
ftr-648	15	4	review	review	NOUN
ftr-648	15	5	will	will	AUX
ftr-648	15	6	consider	consider	VERB
ftr-648	15	7	manuscripts	manuscript	NOUN
ftr-648	15	8	at	at	ADP
ftr-648	15	9	any	any	DET
ftr-648	15	10	time	time	NOUN
ftr-648	15	11	.	.	PUNCT
ftr-648	16	1	all	all	DET
ftr-648	16	2	citations	citation	NOUN
ftr-648	16	3	should	should	AUX
ftr-648	16	4	follow	follow	VERB
ftr-648	16	5	the	the	DET
ftr-648	16	6	bluebook	bluebook	NOUN
ftr-648	16	7	:	:	PUNCT
ftr-648	16	8	a	a	DET
ftr-648	16	9	unform	unform	NOUN
ftr-648	16	10	system	system	NOUN
ftr-648	16	11	of	of	ADP
ftr-648	16	12	citation	citation	NOUN
ftr-648	16	13	(	(	PUNCT
ftr-648	16	14	20th	20th	NOUN
ftr-648	16	15	ed	ed	NOUN
ftr-648	16	16	.	.	PUNCT
ftr-648	16	17	)	)	PUNCT
ftr-648	16	18	;	;	PUNCT
ftr-648	16	19	however	however	ADV
ftr-648	16	20	,	,	PUNCT
ftr-648	16	21	some	some	DET
ftr-648	16	22	modifications	modification	NOUN
ftr-648	16	23	will	will	AUX
ftr-648	16	24	be	be	AUX
ftr-648	16	25	made	make	VERB
ftr-648	16	26	by	by	ADP
ftr-648	16	27	our	our	PRON
ftr-648	16	28	editors	editor	NOUN
ftr-648	16	29	to	to	PART
ftr-648	16	30	conform	conform	VERB
ftr-648	16	31	with	with	ADP
ftr-648	16	32	the	the	DET
ftr-648	16	33	florida	florida	PROPN
ftr-648	16	34	tax	tax	NOUN
ftr-648	16	35	review	review	NOUN
ftr-648	16	36	styles	style	NOUN
ftr-648	16	37	manual	manual	NOUN
ftr-648	16	38	.	.	PUNCT
ftr-648	17	1	for	for	ADP
ftr-648	17	2	submissions	submission	NOUN
ftr-648	17	3	made	make	VERB
ftr-648	17	4	directly	directly	ADV
ftr-648	17	5	to	to	ADP
ftr-648	17	6	the	the	DET
ftr-648	17	7	florida	florida	PROPN
ftr-648	17	8	tax	tax	PROPN
ftr-648	17	9	review	review	PROPN
ftr-648	17	10	,	,	PUNCT
ftr-648	17	11	the	the	DET
ftr-648	17	12	board	board	NOUN
ftr-648	17	13	of	of	ADP
ftr-648	17	14	editors	editor	NOUN
ftr-648	17	15	will	will	AUX
ftr-648	17	16	endeavor	endeavor	VERB
ftr-648	17	17	to	to	PART
ftr-648	17	18	decide	decide	VERB
ftr-648	17	19	within	within	ADP
ftr-648	17	20	three	three	NUM
ftr-648	17	21	weeks	week	NOUN
ftr-648	17	22	whether	whether	SCONJ
ftr-648	17	23	to	to	PART
ftr-648	17	24	publish	publish	VERB
ftr-648	17	25	a	a	DET
ftr-648	17	26	manuscript	manuscript	NOUN
ftr-648	17	27	.	.	PUNCT
ftr-648	18	1	after	after	SCONJ
ftr-648	18	2	the	the	DET
ftr-648	18	3	decision	decision	NOUN
ftr-648	18	4	has	have	AUX
ftr-648	18	5	been	be	AUX
ftr-648	18	6	made	make	VERB
ftr-648	18	7	to	to	PART
ftr-648	18	8	publish	publish	VERB
ftr-648	18	9	,	,	PUNCT
ftr-648	18	10	the	the	DET
ftr-648	18	11	florida	florida	PROPN
ftr-648	18	12	tax	tax	NOUN
ftr-648	18	13	review	review	NOUN
ftr-648	18	14	is	be	AUX
ftr-648	18	15	committed	commit	VERB
ftr-648	18	16	to	to	ADP
ftr-648	18	17	expediting	expedite	VERB
ftr-648	18	18	publication	publication	NOUN
ftr-648	18	19	.	.	PUNCT
ftr-648	19	1	all	all	DET
ftr-648	19	2	tax	tax	NOUN
ftr-648	19	3	law	law	NOUN
ftr-648	19	4	and	and	CCONJ
ftr-648	19	5	policy	policy	NOUN
ftr-648	19	6	positions	position	NOUN
ftr-648	19	7	presented	present	VERB
ftr-648	19	8	are	be	AUX
ftr-648	19	9	solely	solely	ADV
ftr-648	19	10	those	those	PRON
ftr-648	19	11	of	of	ADP
ftr-648	19	12	the	the	DET
ftr-648	19	13	authors	author	NOUN
ftr-648	19	14	.	.	PUNCT
ftr-648	20	1	the	the	DET
ftr-648	20	2	editors	editor	NOUN
ftr-648	20	3	and	and	CCONJ
ftr-648	20	4	the	the	DET
ftr-648	20	5	university	university	PROPN
ftr-648	20	6	of	of	ADP
ftr-648	20	7	florida	florida	PROPN
ftr-648	20	8	levin	levin	PROPN
ftr-648	20	9	college	college	PROPN
ftr-648	20	10	of	of	ADP
ftr-648	20	11	law	law	NOUN
ftr-648	20	12	do	do	AUX
ftr-648	20	13	not	not	PART
ftr-648	20	14	approve	approve	VERB
ftr-648	20	15	of	of	ADP
ftr-648	20	16	or	or	CCONJ
ftr-648	20	17	adopt	adopt	VERB
ftr-648	20	18	such	such	ADJ
ftr-648	20	19	positions	position	NOUN
ftr-648	20	20	merely	merely	ADV
ftr-648	20	21	through	through	ADP
ftr-648	20	22	the	the	DET
ftr-648	20	23	act	act	NOUN
ftr-648	20	24	of	of	ADP
ftr-648	20	25	publishing	publish	VERB
ftr-648	20	26	the	the	DET
ftr-648	20	27	manuscripts	manuscript	NOUN
ftr-648	20	28	in	in	ADP
ftr-648	20	29	the	the	DET
ftr-648	20	30	florida	florida	PROPN
ftr-648	20	31	tax	tax	PROPN
ftr-648	20	32	review	review	PROPN
ftr-648	20	33	.	.	PUNCT
ftr-648	21	1	florida	florida	PROPN
ftr-648	21	2	tax	tax	PROPN
ftr-648	21	3	review	review	PROPN
ftr-648	21	4	volume	volume	NOUN
ftr-648	21	5	19	19	NUM
ftr-648	21	6	2016	2016	NUM
ftr-648	21	7	number	number	NOUN
ftr-648	21	8	10	10	NUM
ftr-648	21	9	all	all	DET
ftr-648	21	10	references	reference	NOUN
ftr-648	21	11	and	and	CCONJ
ftr-648	21	12	citations	citation	NOUN
ftr-648	21	13	to	to	ADP
ftr-648	21	14	sections	section	NOUN
ftr-648	21	15	in	in	ADP
ftr-648	21	16	this	this	DET
ftr-648	21	17	issue	issue	NOUN
ftr-648	21	18	are	be	AUX
ftr-648	21	19	to	to	ADP
ftr-648	21	20	sections	section	NOUN
ftr-648	21	21	of	of	ADP
ftr-648	21	22	the	the	DET
ftr-648	21	23	internal	internal	ADJ
ftr-648	21	24	revenue	revenue	NOUN
ftr-648	21	25	code	code	NOUN
ftr-648	21	26	of	of	ADP
ftr-648	21	27	1986	1986	NUM
ftr-648	21	28	,	,	PUNCT
ftr-648	21	29	as	as	SCONJ
ftr-648	21	30	amended	amend	VERB
ftr-648	21	31	,	,	PUNCT
ftr-648	21	32	unless	unless	SCONJ
ftr-648	21	33	otherwise	otherwise	ADV
ftr-648	21	34	indicated	indicate	VERB
ftr-648	21	35	.	.	PUNCT
ftr-648	22	1	all	all	DET
ftr-648	22	2	references	reference	NOUN
ftr-648	22	3	and	and	CCONJ
ftr-648	22	4	citations	citation	NOUN
ftr-648	22	5	to	to	ADP
ftr-648	22	6	regulations	regulation	NOUN
ftr-648	22	7	are	be	AUX
ftr-648	22	8	to	to	ADP
ftr-648	22	9	treasury	treasury	NOUN
ftr-648	22	10	regulations	regulation	NOUN
ftr-648	22	11	under	under	ADP
ftr-648	22	12	the	the	DET
ftr-648	22	13	internal	internal	ADJ
ftr-648	22	14	revenue	revenue	NOUN
ftr-648	22	15	code	code	NOUN
ftr-648	22	16	of	of	ADP
ftr-648	22	17	1986	1986	NUM
ftr-648	22	18	,	,	PUNCT
ftr-648	22	19	as	as	SCONJ
ftr-648	22	20	amended	amend	VERB
ftr-648	22	21	,	,	PUNCT
ftr-648	22	22	unless	unless	SCONJ
ftr-648	22	23	otherwise	otherwise	ADV
ftr-648	22	24	indicate	indicate	VERB
ftr-648	22	25	.	.	PUNCT