id	sid	tid	token	lemma	pos
ftr-664	1	1	volume	volume	NOUN
ftr-664	1	2	18	18	NUM
ftr-664	1	3	2016	2016	NUM
ftr-664	1	4	number	number	NOUN
ftr-664	1	5	5	5	NUM
ftr-664	1	6	florida	florida	PROPN
ftr-664	1	7	tax	tax	NOUN
ftr-664	1	8	review	review	NOUN
ftr-664	1	9	article	article	NOUN
ftr-664	1	10	provisions	provision	NOUN
ftr-664	1	11	denying	deny	VERB
ftr-664	1	12	a	a	DET
ftr-664	1	13	deduction	deduction	NOUN
ftr-664	1	14	for	for	ADP
ftr-664	1	15	illegal	illegal	ADJ
ftr-664	1	16	expenses	expense	NOUN
ftr-664	1	17	and	and	CCONJ
ftr-664	1	18	expenses	expense	NOUN
ftr-664	1	19	of	of	ADP
ftr-664	1	20	an	an	DET
ftr-664	1	21	illegal	illegal	ADJ
ftr-664	1	22	business	business	NOUN
ftr-664	1	23	should	should	AUX
ftr-664	1	24	be	be	AUX
ftr-664	1	25	repealed	repeal	VERB
ftr-664	1	26	douglas	douglas	PROPN
ftr-664	1	27	a.	a.	PROPN
ftr-664	1	28	kahn	kahn	PROPN
ftr-664	1	29	howard	howard	PROPN
ftr-664	1	30	bromberg	bromberg	PROPN
ftr-664	1	31	florida	florida	PROPN
ftr-664	1	32	tax	tax	PROPN
ftr-664	1	33	review	review	NOUN
ftr-664	1	34	volume	volume	NOUN
ftr-664	1	35	18	18	NUM
ftr-664	1	36	2016	2016	NUM
ftr-664	1	37	number	number	NOUN
ftr-664	1	38	5	5	NUM
ftr-664	2	1	i	i	NOUN
ftr-664	2	2	article	article	NOUN
ftr-664	2	3	provisions	provision	NOUN
ftr-664	2	4	denying	deny	VERB
ftr-664	2	5	a	a	DET
ftr-664	2	6	deduction	deduction	NOUN
ftr-664	2	7	for	for	ADP
ftr-664	2	8	illegal	illegal	ADJ
ftr-664	2	9	expenses	expense	NOUN
ftr-664	2	10	and	and	CCONJ
ftr-664	2	11	expenses	expense	NOUN
ftr-664	2	12	of	of	ADP
ftr-664	2	13	an	an	DET
ftr-664	2	14	illegal	illegal	ADJ
ftr-664	2	15	business	business	NOUN
ftr-664	2	16	should	should	AUX
ftr-664	2	17	be	be	AUX
ftr-664	2	18	repealed	repeal	VERB
ftr-664	2	19	douglas	douglas	PROPN
ftr-664	2	20	a.	a.	PROPN
ftr-664	2	21	kahn	kahn	PROPN
ftr-664	2	22	howard	howard	PROPN
ftr-664	2	23	bromberg	bromberg	PROPN
ftr-664	2	24	207	207	NUM
ftr-664	2	25	florida	florida	PROPN
ftr-664	2	26	tax	tax	PROPN
ftr-664	2	27	review	review	NOUN
ftr-664	2	28	volume	volume	NOUN
ftr-664	2	29	18	18	NUM
ftr-664	2	30	2016	2016	NUM
ftr-664	2	31	number	number	NOUN
ftr-664	2	32	5	5	NUM
ftr-664	2	33	ii	ii	PROPN
ftr-664	2	34	the	the	DET
ftr-664	2	35	florida	florida	PROPN
ftr-664	2	36	tax	tax	NOUN
ftr-664	2	37	review	review	NOUN
ftr-664	2	38	is	be	AUX
ftr-664	2	39	a	a	DET
ftr-664	2	40	publication	publication	NOUN
ftr-664	2	41	of	of	ADP
ftr-664	2	42	the	the	DET
ftr-664	2	43	graduate	graduate	ADJ
ftr-664	2	44	tax	tax	NOUN
ftr-664	2	45	program	program	NOUN
ftr-664	2	46	of	of	ADP
ftr-664	2	47	the	the	DET
ftr-664	2	48	university	university	PROPN
ftr-664	2	49	of	of	ADP
ftr-664	2	50	florida	florida	PROPN
ftr-664	2	51	levin	levin	PROPN
ftr-664	2	52	college	college	PROPN
ftr-664	2	53	of	of	ADP
ftr-664	2	54	law	law	NOUN
ftr-664	2	55	.	.	PUNCT
ftr-664	3	1	each	each	DET
ftr-664	3	2	volume	volume	NOUN
ftr-664	3	3	consists	consist	VERB
ftr-664	3	4	of	of	ADP
ftr-664	3	5	ten	ten	NUM
ftr-664	3	6	issues	issue	NOUN
ftr-664	3	7	.	.	PUNCT
ftr-664	4	1	the	the	DET
ftr-664	4	2	subscription	subscription	NOUN
ftr-664	4	3	rate	rate	NOUN
ftr-664	4	4	,	,	PUNCT
ftr-664	4	5	payable	payable	ADJ
ftr-664	4	6	in	in	ADP
ftr-664	4	7	advance	advance	NOUN
ftr-664	4	8	,	,	PUNCT
ftr-664	4	9	is	be	AUX
ftr-664	4	10	$	$	SYM
ftr-664	4	11	125.00	125.00	NUM
ftr-664	4	12	per	per	ADP
ftr-664	4	13	volume	volume	NOUN
ftr-664	4	14	in	in	ADP
ftr-664	4	15	the	the	DET
ftr-664	4	16	united	united	PROPN
ftr-664	4	17	states	states	PROPN
ftr-664	4	18	,	,	PUNCT
ftr-664	4	19	plus	plus	CCONJ
ftr-664	4	20	sales	sale	NOUN
ftr-664	4	21	tax	tax	NOUN
ftr-664	4	22	where	where	SCONJ
ftr-664	4	23	applicable	applicable	ADJ
ftr-664	4	24	and	and	CCONJ
ftr-664	4	25	$	$	SYM
ftr-664	4	26	145.00	145.00	NUM
ftr-664	4	27	per	per	ADP
ftr-664	4	28	volume	volume	NOUN
ftr-664	4	29	elsewhere	elsewhere	ADV
ftr-664	4	30	.	.	PUNCT
ftr-664	5	1	if	if	SCONJ
ftr-664	5	2	a	a	DET
ftr-664	5	3	subscription	subscription	NOUN
ftr-664	5	4	is	be	AUX
ftr-664	5	5	to	to	PART
ftr-664	5	6	be	be	AUX
ftr-664	5	7	discontinued	discontinue	VERB
ftr-664	5	8	at	at	ADP
ftr-664	5	9	expiration	expiration	NOUN
ftr-664	5	10	,	,	PUNCT
ftr-664	5	11	notice	notice	VERB
ftr-664	5	12	to	to	ADP
ftr-664	5	13	that	that	DET
ftr-664	5	14	effect	effect	NOUN
ftr-664	5	15	should	should	AUX
ftr-664	5	16	be	be	AUX
ftr-664	5	17	sent	send	VERB
ftr-664	5	18	;	;	PUNCT
ftr-664	5	19	otherwise	otherwise	ADV
ftr-664	5	20	,	,	PUNCT
ftr-664	5	21	it	it	PRON
ftr-664	5	22	will	will	AUX
ftr-664	5	23	be	be	AUX
ftr-664	5	24	automatically	automatically	ADV
ftr-664	5	25	renewed	renew	VERB
ftr-664	5	26	.	.	PUNCT
ftr-664	6	1	subscriptions	subscription	NOUN
ftr-664	6	2	and	and	CCONJ
ftr-664	6	3	changes	change	NOUN
ftr-664	6	4	of	of	ADP
ftr-664	6	5	address	address	NOUN
ftr-664	6	6	should	should	AUX
ftr-664	6	7	be	be	AUX
ftr-664	6	8	sent	send	VERB
ftr-664	6	9	to	to	ADP
ftr-664	6	10	:	:	PUNCT
ftr-664	6	11	florida	florida	PROPN
ftr-664	6	12	tax	tax	PROPN
ftr-664	6	13	review	review	PROPN
ftr-664	6	14	,	,	PUNCT
ftr-664	6	15	university	university	PROPN
ftr-664	6	16	of	of	ADP
ftr-664	6	17	florida	florida	PROPN
ftr-664	6	18	levin	levin	PROPN
ftr-664	6	19	college	college	PROPN
ftr-664	6	20	of	of	ADP
ftr-664	6	21	law	law	NOUN
ftr-664	6	22	,	,	PUNCT
ftr-664	6	23	post	post	PROPN
ftr-664	6	24	office	office	PROPN
ftr-664	6	25	box	box	PROPN
ftr-664	6	26	117634	117634	NUM
ftr-664	6	27	,	,	PUNCT
ftr-664	6	28	gainesville	gainesville	PROPN
ftr-664	6	29	,	,	PUNCT
ftr-664	6	30	florida	florida	PROPN
ftr-664	6	31	32611	32611	NUM
ftr-664	6	32	-	-	SYM
ftr-664	6	33	7627	7627	NUM
ftr-664	6	34	.	.	PUNCT
ftr-664	7	1	requests	request	NOUN
ftr-664	7	2	for	for	ADP
ftr-664	7	3	back	back	ADJ
ftr-664	7	4	issues	issue	NOUN
ftr-664	7	5	should	should	AUX
ftr-664	7	6	be	be	AUX
ftr-664	7	7	sent	send	VERB
ftr-664	7	8	to	to	ADP
ftr-664	7	9	:	:	PUNCT
ftr-664	7	10	william	william	PROPN
ftr-664	7	11	s.	s.	PROPN
ftr-664	7	12	hein	hein	PROPN
ftr-664	7	13	&	&	CCONJ
ftr-664	7	14	co.	co.	PROPN
ftr-664	7	15	,	,	PUNCT
ftr-664	7	16	inc	inc	PROPN
ftr-664	7	17	.	.	PROPN
ftr-664	7	18	,	,	PUNCT
ftr-664	7	19	1285	1285	NUM
ftr-664	7	20	main	main	ADJ
ftr-664	7	21	street	street	NOUN
ftr-664	7	22	,	,	PUNCT
ftr-664	7	23	buffalo	buffalo	PROPN
ftr-664	7	24	,	,	PUNCT
ftr-664	7	25	ny	ny	PROPN
ftr-664	7	26	14209	14209	NUM
ftr-664	7	27	.	.	PUNCT
ftr-664	8	1	please	please	INTJ
ftr-664	8	2	notify	notify	VERB
ftr-664	8	3	florida	florida	PROPN
ftr-664	8	4	tax	tax	NOUN
ftr-664	8	5	review	review	NOUN
ftr-664	8	6	of	of	ADP
ftr-664	8	7	your	your	PRON
ftr-664	8	8	changes	change	NOUN
ftr-664	8	9	of	of	ADP
ftr-664	8	10	address	address	NOUN
ftr-664	8	11	one	one	NUM
ftr-664	8	12	month	month	NOUN
ftr-664	8	13	in	in	ADP
ftr-664	8	14	advance	advance	NOUN
ftr-664	8	15	.	.	PUNCT
ftr-664	9	1	if	if	SCONJ
ftr-664	9	2	you	you	PRON
ftr-664	9	3	have	have	VERB
ftr-664	9	4	any	any	DET
ftr-664	9	5	questions	question	NOUN
ftr-664	9	6	regarding	regard	VERB
ftr-664	9	7	a	a	DET
ftr-664	9	8	subscription	subscription	NOUN
ftr-664	9	9	,	,	PUNCT
ftr-664	9	10	you	you	PRON
ftr-664	9	11	may	may	AUX
ftr-664	9	12	call	call	VERB
ftr-664	9	13	customer	customer	NOUN
ftr-664	9	14	service	service	NOUN
ftr-664	9	15	at	at	ADP
ftr-664	9	16	(	(	PUNCT
ftr-664	9	17	352)273	352)273	NUM
ftr-664	9	18	-	-	PUNCT
ftr-664	9	19	0904	0904	NUM
ftr-664	9	20	or	or	CCONJ
ftr-664	9	21	email	email	NOUN
ftr-664	9	22	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-664	9	23	.	.	PUNCT
ftr-664	10	1	copyright	copyright	NOUN
ftr-664	10	2	©	©	PROPN
ftr-664	10	3	2016	2016	NUM
ftr-664	10	4	by	by	ADP
ftr-664	10	5	the	the	DET
ftr-664	10	6	university	university	PROPN
ftr-664	10	7	of	of	ADP
ftr-664	10	8	florida	florida	PROPN
ftr-664	10	9	florida	florida	PROPN
ftr-664	10	10	tax	tax	PROPN
ftr-664	10	11	review	review	PROPN
ftr-664	10	12	volume	volume	NOUN
ftr-664	10	13	18	18	NUM
ftr-664	10	14	2016	2016	NUM
ftr-664	10	15	number	number	NOUN
ftr-664	10	16	5	5	NUM
ftr-664	10	17	iii	iii	NOUN
ftr-664	10	18	editor	editor	NOUN
ftr-664	10	19	-	-	PUNCT
ftr-664	10	20	in	in	ADP
ftr-664	10	21	-	-	PUNCT
ftr-664	10	22	chief	chief	NOUN
ftr-664	10	23	martin	martin	PROPN
ftr-664	10	24	j.	j.	PROPN
ftr-664	10	25	mcmahon	mcmahon	PROPN
ftr-664	10	26	,	,	PUNCT
ftr-664	10	27	jr	jr	PROPN
ftr-664	10	28	.	.	PROPN
ftr-664	11	1	james	james	PROPN
ftr-664	11	2	j.	j.	PROPN
ftr-664	11	3	freeland	freeland	PROPN
ftr-664	11	4	eminent	eminent	ADJ
ftr-664	11	5	scholar	scholar	NOUN
ftr-664	11	6	in	in	ADP
ftr-664	11	7	taxation	taxation	NOUN
ftr-664	11	8	university	university	PROPN
ftr-664	11	9	of	of	ADP
ftr-664	11	10	florida	florida	PROPN
ftr-664	11	11	associate	associate	PROPN
ftr-664	11	12	editors	editor	NOUN
ftr-664	11	13	university	university	PROPN
ftr-664	11	14	of	of	ADP
ftr-664	11	15	florida	florida	PROPN
ftr-664	11	16	yariv	yariv	PROPN
ftr-664	11	17	brauner	brauner	PROPN
ftr-664	11	18	professor	professor	NOUN
ftr-664	11	19	of	of	ADP
ftr-664	11	20	law	law	PROPN
ftr-664	11	21	karen	karen	PROPN
ftr-664	11	22	burke	burke	PROPN
ftr-664	11	23	richard	richard	PROPN
ftr-664	11	24	b.	b.	PROPN
ftr-664	11	25	stephens	stephens	PROPN
ftr-664	11	26	eminent	eminent	PROPN
ftr-664	11	27	scholar	scholar	NOUN
ftr-664	11	28	in	in	ADP
ftr-664	11	29	taxation	taxation	NOUN
ftr-664	11	30	dennis	dennis	PROPN
ftr-664	11	31	a.	a.	PROPN
ftr-664	11	32	calfee	calfee	PROPN
ftr-664	11	33	professor	professor	NOUN
ftr-664	11	34	of	of	ADP
ftr-664	11	35	law	law	PROPN
ftr-664	11	36	michael	michael	PROPN
ftr-664	11	37	k.	k.	PROPN
ftr-664	11	38	friel	friel	PROPN
ftr-664	11	39	professor	professor	PROPN
ftr-664	11	40	of	of	ADP
ftr-664	11	41	law	law	PROPN
ftr-664	11	42	david	david	PROPN
ftr-664	11	43	m.	m.	PROPN
ftr-664	11	44	hudson	hudson	PROPN
ftr-664	11	45	professor	professor	PROPN
ftr-664	11	46	of	of	ADP
ftr-664	11	47	law	law	PROPN
ftr-664	11	48	emeritus	emeritus	PROPN
ftr-664	11	49	lawrence	lawrence	PROPN
ftr-664	11	50	a.	a.	PROPN
ftr-664	11	51	lokken	lokken	PROPN
ftr-664	11	52	emeritus	emeritus	PROPN
ftr-664	11	53	hugh	hugh	PROPN
ftr-664	11	54	culverhouse	culverhouse	PROPN
ftr-664	11	55	eminent	eminent	ADJ
ftr-664	11	56	scholar	scholar	NOUN
ftr-664	11	57	in	in	ADP
ftr-664	11	58	taxation	taxation	NOUN
ftr-664	11	59	charlene	charlene	PROPN
ftr-664	11	60	luke	luke	PROPN
ftr-664	11	61	professor	professor	PROPN
ftr-664	11	62	of	of	ADP
ftr-664	11	63	law	law	PROPN
ftr-664	11	64	grayson	grayson	PROPN
ftr-664	11	65	mccouch	mccouch	PROPN
ftr-664	11	66	professor	professor	NOUN
ftr-664	11	67	of	of	ADP
ftr-664	11	68	law	law	PROPN
ftr-664	11	69	adam	adam	PROPN
ftr-664	11	70	smith	smith	PROPN
ftr-664	11	71	visiting	visit	VERB
ftr-664	11	72	assistant	assistant	ADJ
ftr-664	11	73	professor	professor	NOUN
ftr-664	11	74	samuel	samuel	PROPN
ftr-664	11	75	c.	c.	PROPN
ftr-664	11	76	ullman	ullman	PROPN
ftr-664	11	77	adjunct	adjunct	PROPN
ftr-664	11	78	professor	professor	PROPN
ftr-664	11	79	of	of	ADP
ftr-664	11	80	law	law	PROPN
ftr-664	11	81	board	board	NOUN
ftr-664	11	82	of	of	ADP
ftr-664	11	83	advisors	advisor	NOUN
ftr-664	11	84	hugh	hugh	PROPN
ftr-664	11	85	j.	j.	PROPN
ftr-664	11	86	ault	ault	PROPN
ftr-664	11	87	boston	boston	PROPN
ftr-664	11	88	college	college	PROPN
ftr-664	11	89	bradley	bradley	PROPN
ftr-664	11	90	t.	t.	PROPN
ftr-664	11	91	borden	borden	PROPN
ftr-664	11	92	brooklyn	brooklyn	PROPN
ftr-664	11	93	law	law	PROPN
ftr-664	11	94	school	school	PROPN
ftr-664	11	95	j.	j.	PROPN
ftr-664	11	96	martin	martin	PROPN
ftr-664	11	97	burke	burke	PROPN
ftr-664	11	98	university	university	PROPN
ftr-664	11	99	of	of	ADP
ftr-664	11	100	montana	montana	PROPN
ftr-664	11	101	charlotte	charlotte	PROPN
ftr-664	11	102	crane	crane	PROPN
ftr-664	11	103	northwestern	northwestern	PROPN
ftr-664	11	104	university	university	PROPN
ftr-664	11	105	jasper	jasper	PROPN
ftr-664	11	106	l.	l.	PROPN
ftr-664	11	107	cummings	cummings	PROPN
ftr-664	11	108	,	,	PUNCT
ftr-664	11	109	jr	jr	PROPN
ftr-664	11	110	.	.	PROPN
ftr-664	11	111	alston	alston	PROPN
ftr-664	11	112	&	&	CCONJ
ftr-664	11	113	bird	bird	PROPN
ftr-664	11	114	,	,	PUNCT
ftr-664	11	115	llp	llp	PROPN
ftr-664	11	116	raleigh	raleigh	PROPN
ftr-664	11	117	,	,	PUNCT
ftr-664	12	1	north	north	PROPN
ftr-664	12	2	carolina	carolina	PROPN
ftr-664	12	3	deborah	deborah	PROPN
ftr-664	12	4	a.	a.	PROPN
ftr-664	12	5	geier	geier	PROPN
ftr-664	12	6	cleveland	cleveland	PROPN
ftr-664	12	7	state	state	PROPN
ftr-664	12	8	university	university	PROPN
ftr-664	12	9	stephen	stephen	PROPN
ftr-664	12	10	a.	a.	PROPN
ftr-664	12	11	lind	lind	PROPN
ftr-664	12	12	university	university	PROPN
ftr-664	12	13	of	of	ADP
ftr-664	12	14	california	california	PROPN
ftr-664	12	15	hastings	hastings	PROPN
ftr-664	12	16	college	college	PROPN
ftr-664	12	17	of	of	ADP
ftr-664	12	18	law	law	PROPN
ftr-664	12	19	gregg	gregg	PROPN
ftr-664	12	20	d.	d.	PROPN
ftr-664	12	21	polsky	polsky	PROPN
ftr-664	12	22	university	university	PROPN
ftr-664	12	23	of	of	ADP
ftr-664	12	24	north	north	PROPN
ftr-664	12	25	carolina	carolina	PROPN
ftr-664	12	26	kerry	kerry	PROPN
ftr-664	12	27	a.	a.	PROPN
ftr-664	12	28	ryan	ryan	PROPN
ftr-664	12	29	st	st	PROPN
ftr-664	12	30	.	.	PROPN
ftr-664	12	31	louis	louis	PROPN
ftr-664	12	32	university	university	NOUN
ftr-664	12	33	graduate	graduate	NOUN
ftr-664	12	34	editors	editor	NOUN
ftr-664	12	35	alisa	alisa	PROPN
ftr-664	12	36	french	french	PROPN
ftr-664	12	37	paul	paul	PROPN
ftr-664	12	38	hankin	hankin	PROPN
ftr-664	12	39	john	john	PROPN
ftr-664	12	40	hodnette	hodnette	PROPN
ftr-664	12	41	laura	laura	PROPN
ftr-664	12	42	michael	michael	PROPN
ftr-664	12	43	hughes	hughes	PROPN
ftr-664	12	44	m.	m.	PROPN
ftr-664	12	45	blair	blair	PROPN
ftr-664	12	46	james	james	PROPN
ftr-664	12	47	young	young	PROPN
ftr-664	12	48	hei	hei	PROPN
ftr-664	12	49	jo	jo	PROPN
ftr-664	12	50	michael	michael	PROPN
ftr-664	12	51	schwartz	schwartz	PROPN
ftr-664	12	52	mark	mark	VERB
ftr-664	12	53	westenberger	westenberger	PROPN
ftr-664	12	54	executive	executive	ADJ
ftr-664	12	55	assistant	assistant	NOUN
ftr-664	12	56	keyosha	keyosha	PROPN
ftr-664	12	57	r.	r.	PROPN
ftr-664	12	58	monroe	monroe	PROPN
ftr-664	12	59	florida	florida	PROPN
ftr-664	12	60	tax	tax	PROPN
ftr-664	12	61	review	review	PROPN
ftr-664	12	62	volume	volume	NOUN
ftr-664	12	63	18	18	NUM
ftr-664	12	64	2016	2016	NUM
ftr-664	12	65	number	number	NOUN
ftr-664	12	66	5	5	NUM
ftr-664	12	67	iv	iv	NOUN
ftr-664	12	68	information	information	NOUN
ftr-664	12	69	for	for	ADP
ftr-664	12	70	contributors	contributor	NOUN
ftr-664	12	71	the	the	DET
ftr-664	12	72	florida	florida	PROPN
ftr-664	12	73	tax	tax	NOUN
ftr-664	12	74	review	review	NOUN
ftr-664	12	75	invites	invite	VERB
ftr-664	12	76	the	the	DET
ftr-664	12	77	submission	submission	NOUN
ftr-664	12	78	of	of	ADP
ftr-664	12	79	manuscripts	manuscript	NOUN
ftr-664	12	80	addressing	address	VERB
ftr-664	12	81	issues	issue	NOUN
ftr-664	12	82	of	of	ADP
ftr-664	12	83	tax	tax	NOUN
ftr-664	12	84	law	law	NOUN
ftr-664	12	85	and	and	CCONJ
ftr-664	12	86	policy	policy	NOUN
ftr-664	12	87	.	.	PUNCT
ftr-664	13	1	the	the	DET
ftr-664	13	2	review	review	NOUN
ftr-664	13	3	publishes	publish	VERB
ftr-664	13	4	several	several	ADJ
ftr-664	13	5	types	type	NOUN
ftr-664	13	6	of	of	ADP
ftr-664	13	7	manuscripts	manuscript	NOUN
ftr-664	13	8	:	:	PUNCT
ftr-664	13	9	“	"	PUNCT
ftr-664	13	10	articles	article	NOUN
ftr-664	13	11	,	,	PUNCT
ftr-664	13	12	”	"	PUNCT
ftr-664	13	13	“	"	PUNCT
ftr-664	13	14	commentaries	commentary	NOUN
ftr-664	13	15	,	,	PUNCT
ftr-664	13	16	”	"	PUNCT
ftr-664	13	17	and	and	CCONJ
ftr-664	13	18	“	"	PUNCT
ftr-664	13	19	book	book	NOUN
ftr-664	13	20	reviews	review	NOUN
ftr-664	13	21	.	.	PUNCT
ftr-664	13	22	”	"	PUNCT
ftr-664	14	1	the	the	DET
ftr-664	14	2	florida	florida	PROPN
ftr-664	14	3	tax	tax	NOUN
ftr-664	14	4	review	review	NOUN
ftr-664	14	5	is	be	AUX
ftr-664	14	6	a	a	DET
ftr-664	14	7	faculty	faculty	NOUN
ftr-664	14	8	-	-	PUNCT
ftr-664	14	9	edited	edit	VERB
ftr-664	14	10	law	law	NOUN
ftr-664	14	11	review	review	NOUN
ftr-664	14	12	published	publish	VERB
ftr-664	14	13	by	by	ADP
ftr-664	14	14	the	the	DET
ftr-664	14	15	graduate	graduate	PROPN
ftr-664	14	16	tax	tax	NOUN
ftr-664	14	17	program	program	NOUN
ftr-664	14	18	of	of	ADP
ftr-664	14	19	the	the	DET
ftr-664	14	20	university	university	PROPN
ftr-664	14	21	of	of	ADP
ftr-664	14	22	florida	florida	PROPN
ftr-664	14	23	levin	levin	PROPN
ftr-664	14	24	college	college	PROPN
ftr-664	14	25	of	of	ADP
ftr-664	14	26	law	law	NOUN
ftr-664	14	27	,	,	PUNCT
ftr-664	14	28	with	with	ADP
ftr-664	14	29	the	the	DET
ftr-664	14	30	assistance	assistance	NOUN
ftr-664	14	31	of	of	ADP
ftr-664	14	32	a	a	DET
ftr-664	14	33	number	number	NOUN
ftr-664	14	34	of	of	ADP
ftr-664	14	35	graduate	graduate	ADJ
ftr-664	14	36	tax	tax	NOUN
ftr-664	14	37	students	student	NOUN
ftr-664	14	38	who	who	PRON
ftr-664	14	39	assist	assist	VERB
ftr-664	14	40	the	the	DET
ftr-664	14	41	faculty	faculty	NOUN
ftr-664	14	42	editorial	editorial	NOUN
ftr-664	14	43	board	board	NOUN
ftr-664	14	44	.	.	PUNCT
ftr-664	15	1	the	the	DET
ftr-664	15	2	florida	florida	PROPN
ftr-664	15	3	tax	tax	NOUN
ftr-664	15	4	review	review	NOUN
ftr-664	15	5	prefers	prefer	VERB
ftr-664	15	6	electronic	electronic	ADJ
ftr-664	15	7	submissions	submission	NOUN
ftr-664	15	8	in	in	ADP
ftr-664	15	9	microsoft	microsoft	PROPN
ftr-664	15	10	word	word	NOUN
ftr-664	15	11	either	either	CCONJ
ftr-664	15	12	by	by	ADP
ftr-664	15	13	e	e	NOUN
ftr-664	15	14	-	-	NOUN
ftr-664	15	15	mail	mail	NOUN
ftr-664	15	16	to	to	PART
ftr-664	15	17	ftr@law.ufl.edu	ftr@law.ufl.edu	VERB
ftr-664	15	18	or	or	CCONJ
ftr-664	15	19	through	through	ADP
ftr-664	15	20	expresso	expresso	NOUN
ftr-664	15	21	.	.	PUNCT
ftr-664	16	1	if	if	SCONJ
ftr-664	16	2	a	a	DET
ftr-664	16	3	hard	hard	ADJ
ftr-664	16	4	copy	copy	NOUN
ftr-664	16	5	submission	submission	NOUN
ftr-664	16	6	is	be	AUX
ftr-664	16	7	necessary	necessary	ADJ
ftr-664	16	8	,	,	PUNCT
ftr-664	16	9	please	please	INTJ
ftr-664	16	10	mail	mail	VERB
ftr-664	16	11	your	your	PRON
ftr-664	16	12	article	article	NOUN
ftr-664	16	13	to	to	ADP
ftr-664	16	14	:	:	PUNCT
ftr-664	16	15	editor	editor	PROPN
ftr-664	16	16	,	,	PUNCT
ftr-664	16	17	florida	florida	PROPN
ftr-664	16	18	tax	tax	PROPN
ftr-664	16	19	review	review	PROPN
ftr-664	16	20	,	,	PUNCT
ftr-664	16	21	university	university	PROPN
ftr-664	16	22	of	of	ADP
ftr-664	16	23	florida	florida	PROPN
ftr-664	16	24	levin	levin	PROPN
ftr-664	16	25	college	college	PROPN
ftr-664	16	26	of	of	ADP
ftr-664	16	27	law	law	PROPN
ftr-664	16	28	,	,	PUNCT
ftr-664	16	29	p.o	p.o	PROPN
ftr-664	16	30	.	.	PROPN
ftr-664	16	31	box	box	PROPN
ftr-664	16	32	117634	117634	NUM
ftr-664	16	33	,	,	PUNCT
ftr-664	16	34	gainesville	gainesville	PROPN
ftr-664	16	35	,	,	PUNCT
ftr-664	16	36	fl	fl	PROPN
ftr-664	16	37	32611	32611	NUM
ftr-664	16	38	-	-	SYM
ftr-664	16	39	7634	7634	NUM
ftr-664	16	40	.	.	PUNCT
ftr-664	17	1	although	although	SCONJ
ftr-664	17	2	the	the	DET
ftr-664	17	3	florida	florida	PROPN
ftr-664	17	4	tax	tax	NOUN
ftr-664	17	5	review	review	NOUN
ftr-664	17	6	has	have	VERB
ftr-664	17	7	no	no	DET
ftr-664	17	8	minimum	minimum	ADJ
ftr-664	17	9	or	or	CCONJ
ftr-664	17	10	maximum	maximum	ADJ
ftr-664	17	11	page	page	NOUN
ftr-664	17	12	requirements	requirement	NOUN
ftr-664	17	13	for	for	ADP
ftr-664	17	14	submissions	submission	NOUN
ftr-664	17	15	,	,	PUNCT
ftr-664	17	16	it	it	PRON
ftr-664	17	17	does	do	AUX
ftr-664	17	18	have	have	VERB
ftr-664	17	19	a	a	DET
ftr-664	17	20	preference	preference	NOUN
ftr-664	17	21	for	for	ADP
ftr-664	17	22	submissions	submission	NOUN
ftr-664	17	23	that	that	PRON
ftr-664	17	24	are	be	AUX
ftr-664	17	25	30,000	30,000	NUM
ftr-664	17	26	words	word	NOUN
ftr-664	17	27	or	or	CCONJ
ftr-664	17	28	less	less	ADJ
ftr-664	17	29	,	,	PUNCT
ftr-664	17	30	including	include	VERB
ftr-664	17	31	text	text	NOUN
ftr-664	17	32	and	and	CCONJ
ftr-664	17	33	footnotes	footnote	NOUN
ftr-664	17	34	.	.	PUNCT
ftr-664	18	1	the	the	DET
ftr-664	18	2	florida	florida	PROPN
ftr-664	18	3	tax	tax	NOUN
ftr-664	18	4	review	review	NOUN
ftr-664	18	5	will	will	AUX
ftr-664	18	6	consider	consider	VERB
ftr-664	18	7	manuscripts	manuscript	NOUN
ftr-664	18	8	at	at	ADP
ftr-664	18	9	any	any	DET
ftr-664	18	10	time	time	NOUN
ftr-664	18	11	.	.	PUNCT
ftr-664	19	1	all	all	DET
ftr-664	19	2	citations	citation	NOUN
ftr-664	19	3	should	should	AUX
ftr-664	19	4	follow	follow	VERB
ftr-664	19	5	a	a	DET
ftr-664	19	6	uniform	uniform	ADJ
ftr-664	19	7	system	system	NOUN
ftr-664	19	8	of	of	ADP
ftr-664	19	9	citation	citation	NOUN
ftr-664	19	10	(	(	PUNCT
ftr-664	19	11	19th	19th	ADJ
ftr-664	19	12	ed	ed	NOUN
ftr-664	19	13	.	.	PUNCT
ftr-664	19	14	)	)	PUNCT
ftr-664	19	15	;	;	PUNCT
ftr-664	19	16	however	however	ADV
ftr-664	19	17	,	,	PUNCT
ftr-664	19	18	some	some	DET
ftr-664	19	19	modifications	modification	NOUN
ftr-664	19	20	will	will	AUX
ftr-664	19	21	be	be	AUX
ftr-664	19	22	made	make	VERB
ftr-664	19	23	by	by	ADP
ftr-664	19	24	our	our	PRON
ftr-664	19	25	editors	editor	NOUN
ftr-664	19	26	to	to	PART
ftr-664	19	27	conform	conform	VERB
ftr-664	19	28	with	with	ADP
ftr-664	19	29	the	the	DET
ftr-664	19	30	florida	florida	PROPN
ftr-664	19	31	tax	tax	NOUN
ftr-664	19	32	review	review	NOUN
ftr-664	19	33	styles	style	NOUN
ftr-664	19	34	manual	manual	NOUN
ftr-664	19	35	.	.	PUNCT
ftr-664	20	1	for	for	ADP
ftr-664	20	2	submissions	submission	NOUN
ftr-664	20	3	made	make	VERB
ftr-664	20	4	directly	directly	ADV
ftr-664	20	5	to	to	ADP
ftr-664	20	6	the	the	DET
ftr-664	20	7	florida	florida	PROPN
ftr-664	20	8	tax	tax	PROPN
ftr-664	20	9	review	review	PROPN
ftr-664	20	10	,	,	PUNCT
ftr-664	20	11	the	the	DET
ftr-664	20	12	board	board	NOUN
ftr-664	20	13	of	of	ADP
ftr-664	20	14	editors	editor	NOUN
ftr-664	20	15	will	will	AUX
ftr-664	20	16	endeavor	endeavor	VERB
ftr-664	20	17	to	to	PART
ftr-664	20	18	decide	decide	VERB
ftr-664	20	19	within	within	ADP
ftr-664	20	20	three	three	NUM
ftr-664	20	21	weeks	week	NOUN
ftr-664	20	22	whether	whether	SCONJ
ftr-664	20	23	to	to	PART
ftr-664	20	24	publish	publish	VERB
ftr-664	20	25	a	a	DET
ftr-664	20	26	manuscript	manuscript	NOUN
ftr-664	20	27	.	.	PUNCT
ftr-664	21	1	after	after	SCONJ
ftr-664	21	2	the	the	DET
ftr-664	21	3	decision	decision	NOUN
ftr-664	21	4	has	have	AUX
ftr-664	21	5	been	be	AUX
ftr-664	21	6	made	make	VERB
ftr-664	21	7	to	to	PART
ftr-664	21	8	publish	publish	VERB
ftr-664	21	9	,	,	PUNCT
ftr-664	21	10	the	the	DET
ftr-664	21	11	review	review	NOUN
ftr-664	21	12	is	be	AUX
ftr-664	21	13	committed	commit	VERB
ftr-664	21	14	to	to	ADP
ftr-664	21	15	expediting	expedite	VERB
ftr-664	21	16	publication	publication	NOUN
ftr-664	21	17	.	.	PUNCT
ftr-664	22	1	all	all	DET
ftr-664	22	2	tax	tax	NOUN
ftr-664	22	3	law	law	NOUN
ftr-664	22	4	and	and	CCONJ
ftr-664	22	5	policy	policy	NOUN
ftr-664	22	6	positions	position	NOUN
ftr-664	22	7	presented	present	VERB
ftr-664	22	8	are	be	AUX
ftr-664	22	9	solely	solely	ADV
ftr-664	22	10	those	those	PRON
ftr-664	22	11	of	of	ADP
ftr-664	22	12	the	the	DET
ftr-664	22	13	authors	author	NOUN
ftr-664	22	14	.	.	PUNCT
ftr-664	23	1	the	the	DET
ftr-664	23	2	editors	editor	NOUN
ftr-664	23	3	and	and	CCONJ
ftr-664	23	4	the	the	DET
ftr-664	23	5	university	university	PROPN
ftr-664	23	6	of	of	ADP
ftr-664	23	7	florida	florida	PROPN
ftr-664	23	8	levin	levin	PROPN
ftr-664	23	9	college	college	PROPN
ftr-664	23	10	of	of	ADP
ftr-664	23	11	law	law	NOUN
ftr-664	23	12	do	do	AUX
ftr-664	23	13	not	not	PART
ftr-664	23	14	approve	approve	VERB
ftr-664	23	15	of	of	ADP
ftr-664	23	16	or	or	CCONJ
ftr-664	23	17	adopt	adopt	VERB
ftr-664	23	18	such	such	ADJ
ftr-664	23	19	positions	position	NOUN
ftr-664	23	20	merely	merely	ADV
ftr-664	23	21	through	through	ADP
ftr-664	23	22	the	the	DET
ftr-664	23	23	act	act	NOUN
ftr-664	23	24	of	of	ADP
ftr-664	23	25	publishing	publish	VERB
ftr-664	23	26	the	the	DET
ftr-664	23	27	manuscripts	manuscript	NOUN
ftr-664	23	28	in	in	ADP
ftr-664	23	29	the	the	DET
ftr-664	23	30	review	review	NOUN
ftr-664	23	31	.	.	PUNCT
ftr-664	24	1	florida	florida	PROPN
ftr-664	24	2	tax	tax	PROPN
ftr-664	24	3	review	review	PROPN
ftr-664	24	4	volume	volume	NOUN
ftr-664	24	5	18	18	NUM
ftr-664	24	6	2016	2016	NUM
ftr-664	24	7	number	number	NOUN
ftr-664	24	8	5	5	NUM
ftr-664	24	9	v	v	ADP
ftr-664	24	10	all	all	DET
ftr-664	24	11	references	reference	NOUN
ftr-664	24	12	and	and	CCONJ
ftr-664	24	13	citations	citation	NOUN
ftr-664	24	14	to	to	ADP
ftr-664	24	15	sections	section	NOUN
ftr-664	24	16	in	in	ADP
ftr-664	24	17	this	this	DET
ftr-664	24	18	issue	issue	NOUN
ftr-664	24	19	are	be	AUX
ftr-664	24	20	to	to	ADP
ftr-664	24	21	sections	section	NOUN
ftr-664	24	22	of	of	ADP
ftr-664	24	23	the	the	DET
ftr-664	24	24	internal	internal	ADJ
ftr-664	24	25	revenue	revenue	NOUN
ftr-664	24	26	code	code	NOUN
ftr-664	24	27	of	of	ADP
ftr-664	24	28	1986	1986	NUM
ftr-664	24	29	,	,	PUNCT
ftr-664	24	30	as	as	SCONJ
ftr-664	24	31	amended	amend	VERB
ftr-664	24	32	,	,	PUNCT
ftr-664	24	33	unless	unless	SCONJ
ftr-664	24	34	otherwise	otherwise	ADV
ftr-664	24	35	indicated	indicate	VERB
ftr-664	24	36	.	.	PUNCT
ftr-664	25	1	all	all	DET
ftr-664	25	2	references	reference	NOUN
ftr-664	25	3	and	and	CCONJ
ftr-664	25	4	citations	citation	NOUN
ftr-664	25	5	to	to	ADP
ftr-664	25	6	regulations	regulation	NOUN
ftr-664	25	7	are	be	AUX
ftr-664	25	8	to	to	ADP
ftr-664	25	9	treasury	treasury	NOUN
ftr-664	25	10	regulations	regulation	NOUN
ftr-664	25	11	under	under	ADP
ftr-664	25	12	the	the	DET
ftr-664	25	13	internal	internal	ADJ
ftr-664	25	14	revenue	revenue	NOUN
ftr-664	25	15	code	code	NOUN
ftr-664	25	16	of	of	ADP
ftr-664	25	17	1986	1986	NUM
ftr-664	25	18	,	,	PUNCT
ftr-664	25	19	as	as	SCONJ
ftr-664	25	20	amended	amend	VERB
ftr-664	25	21	,	,	PUNCT
ftr-664	25	22	unless	unless	SCONJ
ftr-664	25	23	otherwise	otherwise	ADV
ftr-664	25	24	indicated	indicate	VERB
ftr-664	25	25	.	.	PUNCT