id	sid	tid	token	lemma	pos
ftr-654	1	1	florida	florida	PROPN
ftr-654	1	2	tax	tax	PROPN
ftr-654	1	3	review	review	NOUN
ftr-654	1	4	volume	volume	NOUN
ftr-654	1	5	19	19	NUM
ftr-654	1	6	2016	2016	NUM
ftr-654	1	7	number	number	NOUN
ftr-654	1	8	3	3	NUM
ftr-654	1	9	articles	article	VERB
ftr-654	1	10	the	the	DET
ftr-654	1	11	intersection	intersection	NOUN
ftr-654	1	12	of	of	ADP
ftr-654	1	13	eu	eu	PROPN
ftr-654	1	14	state	state	NOUN
ftr-654	1	15	aid	aid	NOUN
ftr-654	1	16	and	and	CCONJ
ftr-654	1	17	u.s	u.s	PROPN
ftr-654	1	18	.	.	PROPN
ftr-654	1	19	deferral	deferral	NOUN
ftr-654	1	20	:	:	PUNCT
ftr-654	1	21	a	a	DET
ftr-654	1	22	spectacle	spectacle	NOUN
ftr-654	1	23	of	of	ADP
ftr-654	1	24	fireworks	firework	NOUN
ftr-654	1	25	,	,	PUNCT
ftr-654	1	26	smoke	smoke	NOUN
ftr-654	1	27	and	and	CCONJ
ftr-654	1	28	mirrors	mirror	NOUN
ftr-654	1	29	romero	romero	PROPN
ftr-654	1	30	j.s	j.s	PROPN
ftr-654	1	31	.	.	PROPN
ftr-654	1	32	tavares	tavares	PROPN
ftr-654	1	33	bret	bret	PROPN
ftr-654	1	34	n.	n.	PROPN
ftr-654	1	35	bogenschneider	bogenschneider	PROPN
ftr-654	1	36	marta	marta	PROPN
ftr-654	1	37	pankiv	pankiv	PROPN
ftr-654	1	38	cost	cost	PROPN
ftr-654	1	39	sharing	sharing	NOUN
ftr-654	1	40	agreements	agreement	NOUN
ftr-654	1	41	&	&	CCONJ
ftr-654	1	42	the	the	DET
ftr-654	1	43	arm	arm	NOUN
ftr-654	1	44	's	's	PART
ftr-654	1	45	length	length	NOUN
ftr-654	1	46	standard	standard	NOUN
ftr-654	1	47	:	:	PUNCT
ftr-654	1	48	a	a	DET
ftr-654	1	49	matter	matter	NOUN
ftr-654	1	50	of	of	ADP
ftr-654	1	51	statutory	statutory	ADJ
ftr-654	1	52	interpretation	interpretation	NOUN
ftr-654	1	53	?	?	PUNCT
ftr-654	2	1	sienna	sienna	PROPN
ftr-654	2	2	c.	c.	PROPN
ftr-654	2	3	white	white	PROPN
ftr-654	2	4	121	121	NUM
ftr-654	2	5	191	191	NUM
ftr-654	3	1	i	i	PRON
ftr-654	3	2	florida	florida	PROPN
ftr-654	3	3	tax	tax	NOUN
ftr-654	3	4	review	review	NOUN
ftr-654	3	5	volume	volume	NOUN
ftr-654	3	6	19	19	NUM
ftr-654	3	7	2016	2016	NUM
ftr-654	3	8	number	number	NOUN
ftr-654	3	9	3	3	NUM
ftr-654	3	10	the	the	DET
ftr-654	3	11	florida	florida	PROPN
ftr-654	3	12	tax	tax	NOUN
ftr-654	3	13	review	review	NOUN
ftr-654	3	14	is	be	AUX
ftr-654	3	15	a	a	DET
ftr-654	3	16	publication	publication	NOUN
ftr-654	3	17	of	of	ADP
ftr-654	3	18	the	the	DET
ftr-654	3	19	graduate	graduate	ADJ
ftr-654	3	20	tax	tax	NOUN
ftr-654	3	21	program	program	NOUN
ftr-654	3	22	of	of	ADP
ftr-654	3	23	the	the	DET
ftr-654	3	24	university	university	PROPN
ftr-654	3	25	of	of	ADP
ftr-654	3	26	florida	florida	PROPN
ftr-654	3	27	levin	levin	PROPN
ftr-654	3	28	college	college	PROPN
ftr-654	3	29	of	of	ADP
ftr-654	3	30	law	law	NOUN
ftr-654	3	31	.	.	PUNCT
ftr-654	4	1	each	each	DET
ftr-654	4	2	volume	volume	NOUN
ftr-654	4	3	consists	consist	VERB
ftr-654	4	4	of	of	ADP
ftr-654	4	5	ten	ten	NUM
ftr-654	4	6	issues	issue	NOUN
ftr-654	4	7	.	.	PUNCT
ftr-654	5	1	the	the	DET
ftr-654	5	2	subscription	subscription	NOUN
ftr-654	5	3	rate	rate	NOUN
ftr-654	5	4	,	,	PUNCT
ftr-654	5	5	payable	payable	ADJ
ftr-654	5	6	in	in	ADP
ftr-654	5	7	advance	advance	NOUN
ftr-654	5	8	,	,	PUNCT
ftr-654	5	9	is	be	AUX
ftr-654	5	10	$	$	SYM
ftr-654	5	11	125.00	125.00	NUM
ftr-654	5	12	per	per	ADP
ftr-654	5	13	volume	volume	NOUN
ftr-654	5	14	in	in	ADP
ftr-654	5	15	the	the	DET
ftr-654	5	16	united	united	PROPN
ftr-654	5	17	states	states	PROPN
ftr-654	5	18	,	,	PUNCT
ftr-654	5	19	plus	plus	CCONJ
ftr-654	5	20	sales	sale	NOUN
ftr-654	5	21	tax	tax	NOUN
ftr-654	5	22	where	where	SCONJ
ftr-654	5	23	applicable	applicable	ADJ
ftr-654	5	24	and	and	CCONJ
ftr-654	5	25	$	$	SYM
ftr-654	5	26	145.00	145.00	NUM
ftr-654	5	27	per	per	ADP
ftr-654	5	28	volume	volume	NOUN
ftr-654	5	29	elsewhere	elsewhere	ADV
ftr-654	5	30	.	.	PUNCT
ftr-654	6	1	if	if	SCONJ
ftr-654	6	2	a	a	DET
ftr-654	6	3	subscription	subscription	NOUN
ftr-654	6	4	is	be	AUX
ftr-654	6	5	to	to	PART
ftr-654	6	6	be	be	AUX
ftr-654	6	7	discontinued	discontinue	VERB
ftr-654	6	8	at	at	ADP
ftr-654	6	9	expiration	expiration	NOUN
ftr-654	6	10	,	,	PUNCT
ftr-654	6	11	notice	notice	VERB
ftr-654	6	12	to	to	ADP
ftr-654	6	13	that	that	DET
ftr-654	6	14	effect	effect	NOUN
ftr-654	6	15	should	should	AUX
ftr-654	6	16	be	be	AUX
ftr-654	6	17	sent	send	VERB
ftr-654	6	18	;	;	PUNCT
ftr-654	6	19	otherwise	otherwise	ADV
ftr-654	6	20	,	,	PUNCT
ftr-654	6	21	it	it	PRON
ftr-654	6	22	will	will	AUX
ftr-654	6	23	be	be	AUX
ftr-654	6	24	automatically	automatically	ADV
ftr-654	6	25	renewed	renew	VERB
ftr-654	6	26	.	.	PUNCT
ftr-654	7	1	subscriptions	subscription	NOUN
ftr-654	7	2	and	and	CCONJ
ftr-654	7	3	changes	change	NOUN
ftr-654	7	4	of	of	ADP
ftr-654	7	5	address	address	NOUN
ftr-654	7	6	should	should	AUX
ftr-654	7	7	be	be	AUX
ftr-654	7	8	sent	send	VERB
ftr-654	7	9	to	to	ADP
ftr-654	7	10	:	:	PUNCT
ftr-654	7	11	florida	florida	PROPN
ftr-654	7	12	tax	tax	PROPN
ftr-654	7	13	review	review	PROPN
ftr-654	7	14	,	,	PUNCT
ftr-654	7	15	university	university	PROPN
ftr-654	7	16	of	of	ADP
ftr-654	7	17	florida	florida	PROPN
ftr-654	7	18	levin	levin	PROPN
ftr-654	7	19	college	college	PROPN
ftr-654	7	20	of	of	ADP
ftr-654	7	21	law	law	NOUN
ftr-654	7	22	,	,	PUNCT
ftr-654	7	23	post	post	PROPN
ftr-654	7	24	office	office	PROPN
ftr-654	7	25	box	box	PROPN
ftr-654	7	26	117634	117634	NUM
ftr-654	7	27	,	,	PUNCT
ftr-654	7	28	gainesville	gainesville	PROPN
ftr-654	7	29	,	,	PUNCT
ftr-654	7	30	florida	florida	PROPN
ftr-654	7	31	32611	32611	NUM
ftr-654	7	32	-	-	SYM
ftr-654	7	33	7627	7627	NUM
ftr-654	7	34	.	.	PUNCT
ftr-654	8	1	requests	request	NOUN
ftr-654	8	2	for	for	ADP
ftr-654	8	3	back	back	ADJ
ftr-654	8	4	issues	issue	NOUN
ftr-654	8	5	should	should	AUX
ftr-654	8	6	be	be	AUX
ftr-654	8	7	sent	send	VERB
ftr-654	8	8	to	to	ADP
ftr-654	8	9	:	:	PUNCT
ftr-654	8	10	william	william	PROPN
ftr-654	8	11	s.	s.	PROPN
ftr-654	8	12	hein	hein	PROPN
ftr-654	8	13	&	&	CCONJ
ftr-654	8	14	co.	co.	PROPN
ftr-654	8	15	,	,	PUNCT
ftr-654	8	16	inc	inc	PROPN
ftr-654	8	17	.	.	PROPN
ftr-654	8	18	,	,	PUNCT
ftr-654	8	19	1285	1285	NUM
ftr-654	8	20	main	main	ADJ
ftr-654	8	21	street	street	NOUN
ftr-654	8	22	,	,	PUNCT
ftr-654	8	23	buffalo	buffalo	PROPN
ftr-654	8	24	,	,	PUNCT
ftr-654	8	25	ny	ny	PROPN
ftr-654	8	26	14209	14209	NUM
ftr-654	8	27	.	.	PUNCT
ftr-654	9	1	please	please	INTJ
ftr-654	9	2	notify	notify	VERB
ftr-654	9	3	florida	florida	PROPN
ftr-654	9	4	tax	tax	NOUN
ftr-654	9	5	review	review	NOUN
ftr-654	9	6	of	of	ADP
ftr-654	9	7	your	your	PRON
ftr-654	9	8	changes	change	NOUN
ftr-654	9	9	of	of	ADP
ftr-654	9	10	address	address	NOUN
ftr-654	9	11	one	one	NUM
ftr-654	9	12	month	month	NOUN
ftr-654	9	13	in	in	ADP
ftr-654	9	14	advance	advance	NOUN
ftr-654	9	15	.	.	PUNCT
ftr-654	10	1	if	if	SCONJ
ftr-654	10	2	you	you	PRON
ftr-654	10	3	have	have	VERB
ftr-654	10	4	any	any	DET
ftr-654	10	5	questions	question	NOUN
ftr-654	10	6	regarding	regard	VERB
ftr-654	10	7	a	a	DET
ftr-654	10	8	subscription	subscription	NOUN
ftr-654	10	9	,	,	PUNCT
ftr-654	10	10	you	you	PRON
ftr-654	10	11	may	may	AUX
ftr-654	10	12	call	call	VERB
ftr-654	10	13	customer	customer	NOUN
ftr-654	10	14	service	service	NOUN
ftr-654	10	15	at	at	ADP
ftr-654	10	16	(	(	PUNCT
ftr-654	10	17	352)273	352)273	NUM
ftr-654	10	18	-	-	PUNCT
ftr-654	10	19	0904	0904	NUM
ftr-654	10	20	or	or	CCONJ
ftr-654	10	21	email	email	NOUN
ftr-654	10	22	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-654	10	23	.	.	PUNCT
ftr-654	11	1	copyright	copyright	NOUN
ftr-654	11	2	@	@	ADP
ftr-654	11	3	2016	2016	NUM
ftr-654	11	4	by	by	ADP
ftr-654	11	5	the	the	DET
ftr-654	11	6	university	university	PROPN
ftr-654	11	7	of	of	ADP
ftr-654	11	8	florida	florida	PROPN
ftr-654	11	9	ii	ii	PROPN
ftr-654	11	10	florida	florida	PROPN
ftr-654	11	11	tax	tax	PROPN
ftr-654	11	12	review	review	NOUN
ftr-654	11	13	volume	volume	NOUN
ftr-654	11	14	19	19	NUM
ftr-654	11	15	2016	2016	NUM
ftr-654	11	16	number	number	NOUN
ftr-654	11	17	3	3	NUM
ftr-654	11	18	editor	editor	NOUN
ftr-654	11	19	-	-	PUNCT
ftr-654	11	20	in	in	ADP
ftr-654	11	21	-	-	PUNCT
ftr-654	11	22	chief	chief	NOUN
ftr-654	11	23	martin	martin	PROPN
ftr-654	11	24	j.	j.	PROPN
ftr-654	11	25	mcmahon	mcmahon	PROPN
ftr-654	11	26	,	,	PUNCT
ftr-654	11	27	jr	jr	PROPN
ftr-654	11	28	.	.	PROPN
ftr-654	12	1	james	james	PROPN
ftr-654	12	2	j.	j.	PROPN
ftr-654	12	3	freeland	freeland	PROPN
ftr-654	12	4	eminent	eminent	ADJ
ftr-654	12	5	scholar	scholar	NOUN
ftr-654	12	6	in	in	ADP
ftr-654	12	7	taxation	taxation	NOUN
ftr-654	12	8	university	university	PROPN
ftr-654	12	9	of	of	ADP
ftr-654	12	10	florida	florida	PROPN
ftr-654	12	11	associate	associate	PROPN
ftr-654	12	12	editors	editor	NOUN
ftr-654	12	13	university	university	PROPN
ftr-654	12	14	of	of	ADP
ftr-654	12	15	florida	florida	PROPN
ftr-654	12	16	yariv	yariv	PROPN
ftr-654	12	17	brauner	brauner	PROPN
ftr-654	12	18	professor	professor	NOUN
ftr-654	12	19	of	of	ADP
ftr-654	12	20	law	law	PROPN
ftr-654	12	21	karen	karen	PROPN
ftr-654	12	22	burke	burke	PROPN
ftr-654	12	23	richard	richard	PROPN
ftr-654	12	24	b.	b.	PROPN
ftr-654	12	25	stephens	stephens	PROPN
ftr-654	12	26	eminent	eminent	PROPN
ftr-654	12	27	scholar	scholar	NOUN
ftr-654	12	28	in	in	ADP
ftr-654	12	29	taxation	taxation	NOUN
ftr-654	12	30	dennis	dennis	PROPN
ftr-654	12	31	a.	a.	PROPN
ftr-654	12	32	calfee	calfee	PROPN
ftr-654	12	33	professor	professor	NOUN
ftr-654	12	34	of	of	ADP
ftr-654	12	35	law	law	PROPN
ftr-654	12	36	hugh	hugh	PROPN
ftr-654	12	37	j.	j.	PROPN
ftr-654	12	38	ault	ault	PROPN
ftr-654	12	39	boston	boston	PROPN
ftr-654	12	40	college	college	PROPN
ftr-654	12	41	bradley	bradley	PROPN
ftr-654	12	42	t.	t.	PROPN
ftr-654	12	43	borden	borden	PROPN
ftr-654	12	44	brooklyn	brooklyn	PROPN
ftr-654	12	45	law	law	PROPN
ftr-654	12	46	school	school	PROPN
ftr-654	12	47	j.	j.	PROPN
ftr-654	12	48	martin	martin	PROPN
ftr-654	12	49	burke	burke	PROPN
ftr-654	12	50	university	university	PROPN
ftr-654	12	51	of	of	ADP
ftr-654	12	52	montana	montana	PROPN
ftr-654	12	53	michael	michael	PROPN
ftr-654	12	54	k.	k.	PROPN
ftr-654	12	55	friel	friel	PROPN
ftr-654	12	56	professor	professor	PROPN
ftr-654	12	57	of	of	ADP
ftr-654	12	58	law	law	PROPN
ftr-654	12	59	david	david	PROPN
ftr-654	12	60	m.	m.	PROPN
ftr-654	12	61	hudson	hudson	PROPN
ftr-654	12	62	professor	professor	PROPN
ftr-654	12	63	of	of	ADP
ftr-654	12	64	law	law	PROPN
ftr-654	12	65	emeritus	emeritus	PROPN
ftr-654	12	66	lawrence	lawrence	PROPN
ftr-654	12	67	a.	a.	PROPN
ftr-654	12	68	lokken	lokken	PROPN
ftr-654	12	69	emeritus	emeritus	PROPN
ftr-654	12	70	hugh	hugh	PROPN
ftr-654	12	71	culverhouse	culverhouse	PROPN
ftr-654	12	72	eminent	eminent	ADJ
ftr-654	12	73	scholar	scholar	NOUN
ftr-654	12	74	in	in	ADP
ftr-654	12	75	taxation	taxation	NOUN
ftr-654	12	76	charlene	charlene	PROPN
ftr-654	12	77	luke	luke	PROPN
ftr-654	12	78	professor	professor	PROPN
ftr-654	12	79	of	of	ADP
ftr-654	12	80	law	law	PROPN
ftr-654	12	81	board	board	NOUN
ftr-654	12	82	of	of	ADP
ftr-654	12	83	advisors	advisors	PROPN
ftr-654	12	84	charlotte	charlotte	PROPN
ftr-654	12	85	crane	crane	PROPN
ftr-654	12	86	northwestern	northwestern	PROPN
ftr-654	12	87	university	university	PROPN
ftr-654	12	88	jasper	jasper	PROPN
ftr-654	12	89	l.	l.	PROPN
ftr-654	12	90	cummings	cummings	PROPN
ftr-654	12	91	,	,	PUNCT
ftr-654	12	92	jr	jr	PROPN
ftr-654	12	93	.	.	PROPN
ftr-654	12	94	alston	alston	PROPN
ftr-654	12	95	&	&	CCONJ
ftr-654	12	96	bird	bird	PROPN
ftr-654	12	97	,	,	PUNCT
ftr-654	12	98	llp	llp	PROPN
ftr-654	12	99	raleigh	raleigh	PROPN
ftr-654	12	100	,	,	PUNCT
ftr-654	12	101	north	north	PROPN
ftr-654	12	102	carolina	carolina	PROPN
ftr-654	12	103	deborah	deborah	PROPN
ftr-654	12	104	a.	a.	PROPN
ftr-654	12	105	geier	geier	PROPN
ftr-654	12	106	cleveland	cleveland	PROPN
ftr-654	12	107	state	state	PROPN
ftr-654	12	108	university	university	PROPN
ftr-654	12	109	graduate	graduate	NOUN
ftr-654	12	110	editors	editor	NOUN
ftr-654	12	111	grayson	grayson	PROPN
ftr-654	12	112	mccouch	mccouch	PROPN
ftr-654	12	113	professor	professor	NOUN
ftr-654	12	114	of	of	ADP
ftr-654	12	115	law	law	PROPN
ftr-654	12	116	adam	adam	PROPN
ftr-654	12	117	smith	smith	PROPN
ftr-654	12	118	visiting	visit	VERB
ftr-654	12	119	assistant	assistant	ADJ
ftr-654	12	120	professor	professor	NOUN
ftr-654	12	121	samuel	samuel	PROPN
ftr-654	12	122	c.	c.	PROPN
ftr-654	12	123	ullman	ullman	PROPN
ftr-654	12	124	adjunct	adjunct	PROPN
ftr-654	12	125	professor	professor	NOUN
ftr-654	12	126	of	of	ADP
ftr-654	12	127	law	law	PROPN
ftr-654	12	128	stephen	stephen	PROPN
ftr-654	12	129	a.	a.	PROPN
ftr-654	12	130	lind	lind	PROPN
ftr-654	12	131	university	university	PROPN
ftr-654	12	132	of	of	ADP
ftr-654	12	133	california	california	PROPN
ftr-654	12	134	hastings	hastings	PROPN
ftr-654	12	135	college	college	PROPN
ftr-654	12	136	of	of	ADP
ftr-654	12	137	law	law	PROPN
ftr-654	12	138	gregg	gregg	PROPN
ftr-654	12	139	d.	d.	PROPN
ftr-654	12	140	polsky	polsky	PROPN
ftr-654	12	141	university	university	PROPN
ftr-654	12	142	of	of	ADP
ftr-654	12	143	north	north	PROPN
ftr-654	12	144	carolina	carolina	PROPN
ftr-654	12	145	kerry	kerry	PROPN
ftr-654	12	146	a.	a.	PROPN
ftr-654	12	147	ryan	ryan	PROPN
ftr-654	12	148	st	st	PROPN
ftr-654	12	149	.	.	PROPN
ftr-654	12	150	louis	louis	PROPN
ftr-654	12	151	university	university	PROPN
ftr-654	12	152	laura	laura	NOUN
ftr-654	12	153	michael	michael	PROPN
ftr-654	12	154	hughes	hughes	PROPN
ftr-654	12	155	m.	m.	PROPN
ftr-654	12	156	blair	blair	PROPN
ftr-654	12	157	james	james	PROPN
ftr-654	12	158	young	young	PROPN
ftr-654	12	159	hei	hei	PROPN
ftr-654	12	160	jo	jo	PROPN
ftr-654	12	161	michael	michael	PROPN
ftr-654	12	162	schwartz	schwartz	PROPN
ftr-654	12	163	mark	mark	VERB
ftr-654	12	164	westenberger	westenberger	PROPN
ftr-654	12	165	executive	executive	ADJ
ftr-654	12	166	assistant	assistant	NOUN
ftr-654	13	1	keyosha	keyosha	PROPN
ftr-654	13	2	r.	r.	PROPN
ftr-654	13	3	monroe	monroe	PROPN
ftr-654	13	4	iii	iii	PROPN
ftr-654	13	5	alisa	alisa	PROPN
ftr-654	13	6	french	french	PROPN
ftr-654	13	7	paul	paul	PROPN
ftr-654	13	8	hankin	hankin	PROPN
ftr-654	13	9	john	john	PROPN
ftr-654	13	10	hodnette	hodnette	PROPN
ftr-654	13	11	florida	florida	PROPN
ftr-654	13	12	tax	tax	NOUN
ftr-654	13	13	review	review	NOUN
ftr-654	13	14	volume	volume	NOUN
ftr-654	13	15	19	19	NUM
ftr-654	13	16	2016	2016	NUM
ftr-654	13	17	number	number	NOUN
ftr-654	13	18	3	3	NUM
ftr-654	13	19	information	information	NOUN
ftr-654	13	20	for	for	ADP
ftr-654	13	21	contributors	contributor	NOUN
ftr-654	13	22	the	the	DET
ftr-654	13	23	florida	florida	PROPN
ftr-654	13	24	tax	tax	NOUN
ftr-654	13	25	review	review	NOUN
ftr-654	13	26	invites	invite	VERB
ftr-654	13	27	the	the	DET
ftr-654	13	28	submission	submission	NOUN
ftr-654	13	29	of	of	ADP
ftr-654	13	30	manuscripts	manuscript	NOUN
ftr-654	13	31	addressing	address	VERB
ftr-654	13	32	issues	issue	NOUN
ftr-654	13	33	of	of	ADP
ftr-654	13	34	tax	tax	NOUN
ftr-654	13	35	law	law	NOUN
ftr-654	13	36	and	and	CCONJ
ftr-654	13	37	policy	policy	NOUN
ftr-654	13	38	.	.	PUNCT
ftr-654	14	1	the	the	DET
ftr-654	14	2	review	review	NOUN
ftr-654	14	3	publishes	publish	VERB
ftr-654	14	4	several	several	ADJ
ftr-654	14	5	types	type	NOUN
ftr-654	14	6	of	of	ADP
ftr-654	14	7	manuscripts	manuscript	NOUN
ftr-654	14	8	:	:	PUNCT
ftr-654	14	9	"	"	PUNCT
ftr-654	14	10	articles	article	NOUN
ftr-654	14	11	,	,	PUNCT
ftr-654	14	12	"	"	PUNCT
ftr-654	14	13	"	"	PUNCT
ftr-654	14	14	commentaries	commentary	NOUN
ftr-654	14	15	,	,	PUNCT
ftr-654	14	16	"	"	PUNCT
ftr-654	14	17	and	and	CCONJ
ftr-654	14	18	"	"	PUNCT
ftr-654	14	19	book	book	NOUN
ftr-654	14	20	reviews	review	NOUN
ftr-654	14	21	.	.	PUNCT
ftr-654	14	22	"	"	PUNCT
ftr-654	15	1	the	the	DET
ftr-654	15	2	florida	florida	PROPN
ftr-654	15	3	tax	tax	NOUN
ftr-654	15	4	review	review	NOUN
ftr-654	15	5	is	be	AUX
ftr-654	15	6	a	a	DET
ftr-654	15	7	faculty	faculty	NOUN
ftr-654	15	8	-	-	PUNCT
ftr-654	15	9	edited	edit	VERB
ftr-654	15	10	law	law	NOUN
ftr-654	15	11	review	review	NOUN
ftr-654	15	12	published	publish	VERB
ftr-654	15	13	by	by	ADP
ftr-654	15	14	the	the	DET
ftr-654	15	15	graduate	graduate	PROPN
ftr-654	15	16	tax	tax	NOUN
ftr-654	15	17	program	program	NOUN
ftr-654	15	18	of	of	ADP
ftr-654	15	19	the	the	DET
ftr-654	15	20	university	university	PROPN
ftr-654	15	21	of	of	ADP
ftr-654	15	22	florida	florida	PROPN
ftr-654	15	23	levin	levin	PROPN
ftr-654	15	24	college	college	PROPN
ftr-654	15	25	of	of	ADP
ftr-654	15	26	law	law	NOUN
ftr-654	15	27	,	,	PUNCT
ftr-654	15	28	with	with	ADP
ftr-654	15	29	the	the	DET
ftr-654	15	30	assistance	assistance	NOUN
ftr-654	15	31	of	of	ADP
ftr-654	15	32	a	a	DET
ftr-654	15	33	number	number	NOUN
ftr-654	15	34	of	of	ADP
ftr-654	15	35	graduate	graduate	ADJ
ftr-654	15	36	tax	tax	NOUN
ftr-654	15	37	students	student	NOUN
ftr-654	15	38	who	who	PRON
ftr-654	15	39	assist	assist	VERB
ftr-654	15	40	the	the	DET
ftr-654	15	41	faculty	faculty	NOUN
ftr-654	15	42	editorial	editorial	NOUN
ftr-654	15	43	board	board	NOUN
ftr-654	15	44	.	.	PUNCT
ftr-654	16	1	the	the	DET
ftr-654	16	2	florida	florida	PROPN
ftr-654	16	3	tax	tax	NOUN
ftr-654	16	4	review	review	NOUN
ftr-654	16	5	prefers	prefer	VERB
ftr-654	16	6	electronic	electronic	ADJ
ftr-654	16	7	submissions	submission	NOUN
ftr-654	16	8	in	in	ADP
ftr-654	16	9	microsoft	microsoft	PROPN
ftr-654	16	10	word	word	NOUN
ftr-654	16	11	either	either	CCONJ
ftr-654	16	12	by	by	ADP
ftr-654	16	13	e	e	NOUN
ftr-654	16	14	-	-	NOUN
ftr-654	16	15	mail	mail	NOUN
ftr-654	16	16	to	to	PART
ftr-654	16	17	ftr@law.ufl.edu	ftr@law.ufl.edu	VERB
ftr-654	16	18	or	or	CCONJ
ftr-654	16	19	through	through	ADP
ftr-654	16	20	expresso	expresso	NOUN
ftr-654	16	21	.	.	PUNCT
ftr-654	17	1	if	if	SCONJ
ftr-654	17	2	a	a	DET
ftr-654	17	3	hard	hard	ADJ
ftr-654	17	4	copy	copy	NOUN
ftr-654	17	5	submission	submission	NOUN
ftr-654	17	6	is	be	AUX
ftr-654	17	7	necessary	necessary	ADJ
ftr-654	17	8	,	,	PUNCT
ftr-654	17	9	please	please	INTJ
ftr-654	17	10	mail	mail	VERB
ftr-654	17	11	your	your	PRON
ftr-654	17	12	article	article	NOUN
ftr-654	17	13	to	to	ADP
ftr-654	17	14	:	:	PUNCT
ftr-654	17	15	editor	editor	PROPN
ftr-654	17	16	,	,	PUNCT
ftr-654	17	17	florida	florida	PROPN
ftr-654	17	18	tax	tax	PROPN
ftr-654	17	19	review	review	PROPN
ftr-654	17	20	,	,	PUNCT
ftr-654	17	21	university	university	PROPN
ftr-654	17	22	of	of	ADP
ftr-654	17	23	florida	florida	PROPN
ftr-654	17	24	levin	levin	PROPN
ftr-654	17	25	college	college	PROPN
ftr-654	17	26	of	of	ADP
ftr-654	17	27	law	law	PROPN
ftr-654	17	28	,	,	PUNCT
ftr-654	17	29	p.o	p.o	PROPN
ftr-654	17	30	.	.	PROPN
ftr-654	17	31	box	box	PROPN
ftr-654	17	32	117634	117634	NUM
ftr-654	17	33	,	,	PUNCT
ftr-654	17	34	gainesville	gainesville	PROPN
ftr-654	17	35	,	,	PUNCT
ftr-654	17	36	fl	fl	PROPN
ftr-654	17	37	32611	32611	NUM
ftr-654	17	38	-	-	SYM
ftr-654	17	39	7634	7634	NUM
ftr-654	17	40	.	.	PUNCT
ftr-654	18	1	although	although	SCONJ
ftr-654	18	2	the	the	DET
ftr-654	18	3	florida	florida	PROPN
ftr-654	18	4	tax	tax	NOUN
ftr-654	18	5	review	review	NOUN
ftr-654	18	6	has	have	VERB
ftr-654	18	7	no	no	DET
ftr-654	18	8	minimum	minimum	ADJ
ftr-654	18	9	or	or	CCONJ
ftr-654	18	10	maximum	maximum	ADJ
ftr-654	18	11	page	page	NOUN
ftr-654	18	12	requirements	requirement	NOUN
ftr-654	18	13	for	for	ADP
ftr-654	18	14	submissions	submission	NOUN
ftr-654	18	15	,	,	PUNCT
ftr-654	18	16	it	it	PRON
ftr-654	18	17	does	do	AUX
ftr-654	18	18	have	have	VERB
ftr-654	18	19	a	a	DET
ftr-654	18	20	preference	preference	NOUN
ftr-654	18	21	for	for	ADP
ftr-654	18	22	submissions	submission	NOUN
ftr-654	18	23	that	that	PRON
ftr-654	18	24	are	be	AUX
ftr-654	18	25	30,000	30,000	NUM
ftr-654	18	26	words	word	NOUN
ftr-654	18	27	or	or	CCONJ
ftr-654	18	28	less	less	ADJ
ftr-654	18	29	,	,	PUNCT
ftr-654	18	30	including	include	VERB
ftr-654	18	31	text	text	NOUN
ftr-654	18	32	and	and	CCONJ
ftr-654	18	33	footnotes	footnote	NOUN
ftr-654	18	34	.	.	PUNCT
ftr-654	19	1	the	the	DET
ftr-654	19	2	florida	florida	PROPN
ftr-654	19	3	tax	tax	NOUN
ftr-654	19	4	review	review	NOUN
ftr-654	19	5	will	will	AUX
ftr-654	19	6	consider	consider	VERB
ftr-654	19	7	manuscripts	manuscript	NOUN
ftr-654	19	8	at	at	ADP
ftr-654	19	9	any	any	DET
ftr-654	19	10	time	time	NOUN
ftr-654	19	11	.	.	PUNCT
ftr-654	20	1	all	all	DET
ftr-654	20	2	citations	citation	NOUN
ftr-654	20	3	should	should	AUX
ftr-654	20	4	follow	follow	VERB
ftr-654	20	5	a	a	DET
ftr-654	20	6	uniform	uniform	ADJ
ftr-654	20	7	system	system	NOUN
ftr-654	20	8	of	of	ADP
ftr-654	20	9	citation	citation	NOUN
ftr-654	20	10	(	(	PUNCT
ftr-654	20	11	19th	19th	ADJ
ftr-654	20	12	ed	ed	NOUN
ftr-654	20	13	.	.	PUNCT
ftr-654	20	14	)	)	PUNCT
ftr-654	20	15	;	;	PUNCT
ftr-654	20	16	however	however	ADV
ftr-654	20	17	,	,	PUNCT
ftr-654	20	18	some	some	DET
ftr-654	20	19	modifications	modification	NOUN
ftr-654	20	20	will	will	AUX
ftr-654	20	21	be	be	AUX
ftr-654	20	22	made	make	VERB
ftr-654	20	23	by	by	ADP
ftr-654	20	24	our	our	PRON
ftr-654	20	25	editors	editor	NOUN
ftr-654	20	26	to	to	PART
ftr-654	20	27	conform	conform	VERB
ftr-654	20	28	with	with	ADP
ftr-654	20	29	the	the	DET
ftr-654	20	30	florida	florida	PROPN
ftr-654	20	31	tax	tax	NOUN
ftr-654	20	32	review	review	NOUN
ftr-654	20	33	styles	style	NOUN
ftr-654	20	34	manual	manual	NOUN
ftr-654	20	35	.	.	PUNCT
ftr-654	21	1	for	for	ADP
ftr-654	21	2	submissions	submission	NOUN
ftr-654	21	3	made	make	VERB
ftr-654	21	4	directly	directly	ADV
ftr-654	21	5	to	to	ADP
ftr-654	21	6	the	the	DET
ftr-654	21	7	florida	florida	PROPN
ftr-654	21	8	tax	tax	PROPN
ftr-654	21	9	review	review	PROPN
ftr-654	21	10	,	,	PUNCT
ftr-654	21	11	the	the	DET
ftr-654	21	12	board	board	NOUN
ftr-654	21	13	of	of	ADP
ftr-654	21	14	editors	editor	NOUN
ftr-654	21	15	will	will	AUX
ftr-654	21	16	endeavor	endeavor	VERB
ftr-654	21	17	to	to	PART
ftr-654	21	18	decide	decide	VERB
ftr-654	21	19	within	within	ADP
ftr-654	21	20	three	three	NUM
ftr-654	21	21	weeks	week	NOUN
ftr-654	21	22	whether	whether	SCONJ
ftr-654	21	23	to	to	PART
ftr-654	21	24	publish	publish	VERB
ftr-654	21	25	a	a	DET
ftr-654	21	26	manuscript	manuscript	NOUN
ftr-654	21	27	.	.	PUNCT
ftr-654	22	1	after	after	SCONJ
ftr-654	22	2	the	the	DET
ftr-654	22	3	decision	decision	NOUN
ftr-654	22	4	has	have	AUX
ftr-654	22	5	been	be	AUX
ftr-654	22	6	made	make	VERB
ftr-654	22	7	to	to	PART
ftr-654	22	8	publish	publish	VERB
ftr-654	22	9	,	,	PUNCT
ftr-654	22	10	the	the	DET
ftr-654	22	11	review	review	NOUN
ftr-654	22	12	is	be	AUX
ftr-654	22	13	committed	commit	VERB
ftr-654	22	14	to	to	ADP
ftr-654	22	15	expediting	expedite	VERB
ftr-654	22	16	publication	publication	NOUN
ftr-654	22	17	.	.	PUNCT
ftr-654	23	1	all	all	DET
ftr-654	23	2	tax	tax	NOUN
ftr-654	23	3	law	law	NOUN
ftr-654	23	4	and	and	CCONJ
ftr-654	23	5	policy	policy	NOUN
ftr-654	23	6	positions	position	NOUN
ftr-654	23	7	presented	present	VERB
ftr-654	23	8	are	be	AUX
ftr-654	23	9	solely	solely	ADV
ftr-654	23	10	those	those	PRON
ftr-654	23	11	of	of	ADP
ftr-654	23	12	the	the	DET
ftr-654	23	13	authors	author	NOUN
ftr-654	23	14	.	.	PUNCT
ftr-654	24	1	the	the	DET
ftr-654	24	2	editors	editor	NOUN
ftr-654	24	3	and	and	CCONJ
ftr-654	24	4	the	the	DET
ftr-654	24	5	university	university	PROPN
ftr-654	24	6	of	of	ADP
ftr-654	24	7	florida	florida	PROPN
ftr-654	24	8	levin	levin	PROPN
ftr-654	24	9	college	college	PROPN
ftr-654	24	10	of	of	ADP
ftr-654	24	11	law	law	NOUN
ftr-654	24	12	do	do	AUX
ftr-654	24	13	not	not	PART
ftr-654	24	14	approve	approve	VERB
ftr-654	24	15	of	of	ADP
ftr-654	24	16	or	or	CCONJ
ftr-654	24	17	adopt	adopt	VERB
ftr-654	24	18	such	such	ADJ
ftr-654	24	19	positions	position	NOUN
ftr-654	24	20	merely	merely	ADV
ftr-654	24	21	through	through	ADP
ftr-654	24	22	the	the	DET
ftr-654	24	23	act	act	NOUN
ftr-654	24	24	of	of	ADP
ftr-654	24	25	publishing	publish	VERB
ftr-654	24	26	the	the	DET
ftr-654	24	27	manuscripts	manuscript	NOUN
ftr-654	24	28	in	in	ADP
ftr-654	24	29	the	the	DET
ftr-654	24	30	review	review	NOUN
ftr-654	24	31	.	.	PUNCT
ftr-654	25	1	iv	iv	NUM
ftr-654	25	2	florida	florida	PROPN
ftr-654	25	3	tax	tax	NOUN
ftr-654	25	4	review	review	NOUN
ftr-654	25	5	volume	volume	NOUN
ftr-654	25	6	19	19	NUM
ftr-654	25	7	2016	2016	NUM
ftr-654	25	8	number	number	NOUN
ftr-654	25	9	3	3	NUM
ftr-654	25	10	all	all	DET
ftr-654	25	11	references	reference	NOUN
ftr-654	25	12	and	and	CCONJ
ftr-654	25	13	citations	citation	NOUN
ftr-654	25	14	to	to	ADP
ftr-654	25	15	sections	section	NOUN
ftr-654	25	16	in	in	ADP
ftr-654	25	17	this	this	DET
ftr-654	25	18	issue	issue	NOUN
ftr-654	25	19	are	be	AUX
ftr-654	25	20	to	to	ADP
ftr-654	25	21	sections	section	NOUN
ftr-654	25	22	of	of	ADP
ftr-654	25	23	the	the	DET
ftr-654	25	24	internal	internal	ADJ
ftr-654	25	25	revenue	revenue	NOUN
ftr-654	25	26	code	code	NOUN
ftr-654	25	27	of	of	ADP
ftr-654	25	28	1986	1986	NUM
ftr-654	25	29	,	,	PUNCT
ftr-654	25	30	as	as	SCONJ
ftr-654	25	31	amended	amend	VERB
ftr-654	25	32	,	,	PUNCT
ftr-654	25	33	unless	unless	SCONJ
ftr-654	25	34	otherwise	otherwise	ADV
ftr-654	25	35	indicated	indicate	VERB
ftr-654	25	36	.	.	PUNCT
ftr-654	26	1	all	all	DET
ftr-654	26	2	references	reference	NOUN
ftr-654	26	3	and	and	CCONJ
ftr-654	26	4	citations	citation	NOUN
ftr-654	26	5	to	to	ADP
ftr-654	26	6	regulations	regulation	NOUN
ftr-654	26	7	are	be	AUX
ftr-654	26	8	to	to	ADP
ftr-654	26	9	treasury	treasury	NOUN
ftr-654	26	10	regulations	regulation	NOUN
ftr-654	26	11	under	under	ADP
ftr-654	26	12	the	the	DET
ftr-654	26	13	internal	internal	ADJ
ftr-654	26	14	revenue	revenue	NOUN
ftr-654	26	15	code	code	NOUN
ftr-654	26	16	of	of	ADP
ftr-654	26	17	1986	1986	NUM
ftr-654	26	18	,	,	PUNCT
ftr-654	26	19	as	as	SCONJ
ftr-654	26	20	amended	amend	VERB
ftr-654	26	21	,	,	PUNCT
ftr-654	26	22	unless	unless	SCONJ
ftr-654	26	23	otherwise	otherwise	ADV
ftr-654	26	24	indicated	indicate	VERB
ftr-654	26	25	.	.	PUNCT
ftr-654	27	1	v	v	X