id	sid	tid	token	lemma	pos
iiclr-17476	1	1	california	california	PROPN
iiclr-17476	1	2	and	and	CCONJ
iiclr-17476	1	3	unitary	unitary	ADJ
iiclr-17476	1	4	taxation	taxation	NOUN
iiclr-17476	1	5	:	:	PUNCT
iiclr-17476	1	6	the	the	DET
iiclr-17476	1	7	continuing	continue	VERB
iiclr-17476	1	8	saga	saga	NOUN
iiclr-17476	1	9	california	california	PROPN
iiclr-17476	1	10	and	and	CCONJ
iiclr-17476	1	11	unitary	unitary	ADJ
iiclr-17476	1	12	taxation	taxation	NOUN
iiclr-17476	1	13	:	:	PUNCT
iiclr-17476	1	14	the	the	DET
iiclr-17476	1	15	continuing	continue	VERB
iiclr-17476	1	16	saga	saga	NOUN
iiclr-17476	1	17	i.	i.	NOUN
iiclr-17476	1	18	introduction	introduction	NOUN
iiclr-17476	1	19	in	in	ADP
iiclr-17476	1	20	1986	1986	NUM
iiclr-17476	1	21	,	,	PUNCT
iiclr-17476	1	22	california	california	PROPN
iiclr-17476	1	23	allowed	allow	VERB
iiclr-17476	1	24	multinational	multinational	ADJ
iiclr-17476	1	25	corporations	corporation	NOUN
iiclr-17476	1	26	(	(	PUNCT
iiclr-17476	1	27	mnc	mnc	PROPN
iiclr-17476	1	28	's	's	PART
iiclr-17476	1	29	)	)	PUNCT
iiclr-17476	1	30	a	a	DET
iiclr-17476	1	31	water	water	NOUN
iiclr-17476	1	32	's	's	PART
iiclr-17476	1	33	edge	edge	NOUN
iiclr-17476	1	34	election	election	NOUN
iiclr-17476	1	35	as	as	ADP
iiclr-17476	1	36	an	an	DET
iiclr-17476	1	37	alternative	alternative	NOUN
iiclr-17476	1	38	to	to	ADP
iiclr-17476	1	39	worldwide	worldwide	ADJ
iiclr-17476	1	40	unitary	unitary	ADJ
iiclr-17476	1	41	taxation	taxation	NOUN
iiclr-17476	1	42	in	in	ADP
iiclr-17476	1	43	computing	compute	VERB
iiclr-17476	1	44	the	the	DET
iiclr-17476	1	45	business	business	NOUN
iiclr-17476	1	46	's	's	PART
iiclr-17476	1	47	taxable	taxable	ADJ
iiclr-17476	1	48	income	income	NOUN
iiclr-17476	1	49	.	.	PUNCT
iiclr-17476	1	50	'	'	PUNCT
iiclr-17476	2	1	by	by	ADP
iiclr-17476	2	2	providing	provide	VERB
iiclr-17476	2	3	a	a	DET
iiclr-17476	2	4	water	water	NOUN
iiclr-17476	2	5	's	's	PART
iiclr-17476	2	6	edge	edge	NOUN
iiclr-17476	2	7	election	election	NOUN
iiclr-17476	2	8	to	to	ADP
iiclr-17476	2	9	an	an	DET
iiclr-17476	2	10	mnc	mnc	PROPN
iiclr-17476	2	11	,	,	PUNCT
iiclr-17476	2	12	california	california	PROPN
iiclr-17476	2	13	permitted	permit	VERB
iiclr-17476	2	14	an	an	DET
iiclr-17476	2	15	mnc	mnc	NOUN
iiclr-17476	2	16	to	to	PART
iiclr-17476	2	17	exclude	exclude	VERB
iiclr-17476	2	18	subsidiaries	subsidiary	NOUN
iiclr-17476	2	19	operating	operate	VERB
iiclr-17476	2	20	outside	outside	ADP
iiclr-17476	2	21	of	of	ADP
iiclr-17476	2	22	the	the	DET
iiclr-17476	2	23	united	united	PROPN
iiclr-17476	2	24	states	states	PROPN
iiclr-17476	2	25	from	from	ADP
iiclr-17476	2	26	its	its	PRON
iiclr-17476	2	27	state	state	NOUN
iiclr-17476	2	28	income	income	NOUN
iiclr-17476	2	29	tax	tax	NOUN
iiclr-17476	2	30	return.2	return.2	PROPN
iiclr-17476	2	31	prior	prior	ADV
iiclr-17476	2	32	to	to	ADP
iiclr-17476	2	33	this	this	DET
iiclr-17476	2	34	enactment	enactment	NOUN
iiclr-17476	2	35	,	,	PUNCT
iiclr-17476	2	36	an	an	DET
iiclr-17476	2	37	mnc	mnc	PROPN
iiclr-17476	2	38	was	be	AUX
iiclr-17476	2	39	required	require	VERB
iiclr-17476	2	40	to	to	PART
iiclr-17476	2	41	include	include	VERB
iiclr-17476	2	42	all	all	DET
iiclr-17476	2	43	foreign	foreign	ADJ
iiclr-17476	2	44	subsidiaries	subsidiary	NOUN
iiclr-17476	2	45	on	on	ADP
iiclr-17476	2	46	its	its	PRON
iiclr-17476	2	47	tax	tax	NOUN
iiclr-17476	2	48	return	return	NOUN
iiclr-17476	2	49	if	if	SCONJ
iiclr-17476	2	50	they	they	PRON
iiclr-17476	2	51	were	be	AUX
iiclr-17476	2	52	part	part	NOUN
iiclr-17476	2	53	of	of	ADP
iiclr-17476	2	54	the	the	DET
iiclr-17476	2	55	mnc	mnc	PROPN
iiclr-17476	2	56	's	's	PART
iiclr-17476	2	57	unitary	unitary	ADJ
iiclr-17476	2	58	business	business	NOUN
iiclr-17476	2	59	.	.	PUNCT
iiclr-17476	3	1	3	3	NUM
iiclr-17476	4	1	the	the	DET
iiclr-17476	4	2	unitary	unitary	ADJ
iiclr-17476	4	3	business	business	NOUN
iiclr-17476	4	4	principle	principle	NOUN
iiclr-17476	4	5	ignores	ignore	VERB
iiclr-17476	4	6	both	both	CCONJ
iiclr-17476	4	7	the	the	DET
iiclr-17476	4	8	separate	separate	ADJ
iiclr-17476	4	9	legal	legal	ADJ
iiclr-17476	4	10	existence	existence	NOUN
iiclr-17476	4	11	of	of	ADP
iiclr-17476	4	12	business	business	NOUN
iiclr-17476	4	13	entities	entity	NOUN
iiclr-17476	4	14	and	and	CCONJ
iiclr-17476	4	15	the	the	DET
iiclr-17476	4	16	geographical	geographical	ADJ
iiclr-17476	4	17	boundaries	boundary	NOUN
iiclr-17476	4	18	which	which	PRON
iiclr-17476	4	19	separate	separate	VERB
iiclr-17476	4	20	them	they	PRON
iiclr-17476	4	21	,	,	PUNCT
iiclr-17476	4	22	and	and	CCONJ
iiclr-17476	4	23	instead	instead	ADV
iiclr-17476	4	24	,	,	PUNCT
iiclr-17476	4	25	focuses	focus	VERB
iiclr-17476	4	26	on	on	ADP
iiclr-17476	4	27	practical	practical	ADJ
iiclr-17476	4	28	business	business	NOUN
iiclr-17476	4	29	realities	reality	NOUN
iiclr-17476	4	30	.	.	PUNCT
iiclr-17476	5	1	4	4	NUM
iiclr-17476	5	2	in	in	ADP
iiclr-17476	5	3	other	other	ADJ
iiclr-17476	5	4	words	word	NOUN
iiclr-17476	5	5	,	,	PUNCT
iiclr-17476	5	6	the	the	DET
iiclr-17476	5	7	state	state	NOUN
iiclr-17476	5	8	treats	treat	VERB
iiclr-17476	5	9	the	the	DET
iiclr-17476	5	10	group	group	NOUN
iiclr-17476	5	11	of	of	ADP
iiclr-17476	5	12	"	"	PUNCT
iiclr-17476	5	13	related	related	ADJ
iiclr-17476	5	14	"	"	PUNCT
iiclr-17476	5	15	corporations	corporation	NOUN
iiclr-17476	5	16	as	as	ADP
iiclr-17476	5	17	a	a	DET
iiclr-17476	5	18	unitary	unitary	ADJ
iiclr-17476	5	19	business	business	NOUN
iiclr-17476	5	20	or	or	CCONJ
iiclr-17476	5	21	one	one	NUM
iiclr-17476	5	22	taxpayer	taxpayer	NOUN
iiclr-17476	5	23	.	.	PUNCT
iiclr-17476	6	1	5	5	NUM
iiclr-17476	7	1	what	what	PRON
iiclr-17476	7	2	is	be	AUX
iiclr-17476	7	3	meant	mean	VERB
iiclr-17476	7	4	by	by	ADP
iiclr-17476	7	5	"	"	PUNCT
iiclr-17476	7	6	related	relate	VERB
iiclr-17476	7	7	"	"	PUNCT
iiclr-17476	7	8	has	have	AUX
iiclr-17476	7	9	been	be	AUX
iiclr-17476	7	10	the	the	DET
iiclr-17476	7	11	subject	subject	NOUN
iiclr-17476	7	12	of	of	ADP
iiclr-17476	7	13	much	much	ADJ
iiclr-17476	7	14	dispute	dispute	NOUN
iiclr-17476	7	15	.	.	PUNCT
iiclr-17476	8	1	6	6	NUM
iiclr-17476	9	1	once	once	SCONJ
iiclr-17476	9	2	the	the	DET
iiclr-17476	9	3	scope	scope	NOUN
iiclr-17476	9	4	of	of	ADP
iiclr-17476	9	5	the	the	DET
iiclr-17476	9	6	unitary	unitary	ADJ
iiclr-17476	9	7	business	business	NOUN
iiclr-17476	9	8	is	be	AUX
iiclr-17476	9	9	determined	determine	VERB
iiclr-17476	9	10	,	,	PUNCT
iiclr-17476	9	11	its	its	PRON
iiclr-17476	9	12	taxable	taxable	ADJ
iiclr-17476	9	13	income	income	NOUN
iiclr-17476	9	14	is	be	AUX
iiclr-17476	9	15	apportioned	apportion	VERB
iiclr-17476	9	16	between	between	ADP
iiclr-17476	9	17	the	the	DET
iiclr-17476	9	18	states	state	NOUN
iiclr-17476	9	19	using	use	VERB
iiclr-17476	9	20	a	a	DET
iiclr-17476	9	21	three	three	NUM
iiclr-17476	9	22	-	-	PUNCT
iiclr-17476	9	23	factor	factor	NOUN
iiclr-17476	9	24	formula	formula	NOUN
iiclr-17476	9	25	.	.	PUNCT
iiclr-17476	9	26	'	'	PUNCT
iiclr-17476	10	1	california	california	PROPN
iiclr-17476	10	2	's	's	PART
iiclr-17476	10	3	adoption	adoption	NOUN
iiclr-17476	10	4	of	of	ADP
iiclr-17476	10	5	a	a	DET
iiclr-17476	10	6	water	water	NOUN
iiclr-17476	10	7	's	's	PART
iiclr-17476	10	8	edge	edge	NOUN
iiclr-17476	10	9	election	election	NOUN
iiclr-17476	10	10	was	be	AUX
iiclr-17476	10	11	the	the	DET
iiclr-17476	10	12	result	result	NOUN
iiclr-17476	10	13	of	of	ADP
iiclr-17476	10	14	lobbying	lobbying	NOUN
iiclr-17476	10	15	efforts	effort	NOUN
iiclr-17476	10	16	by	by	ADP
iiclr-17476	10	17	the	the	DET
iiclr-17476	10	18	federal	federal	ADJ
iiclr-17476	10	19	government	government	NOUN
iiclr-17476	10	20	,	,	PUNCT
iiclr-17476	10	21	united	united	PROPN
iiclr-17476	10	22	states	states	PROPN
iiclr-17476	10	23	businesses	business	NOUN
iiclr-17476	10	24	,	,	PUNCT
iiclr-17476	10	25	and	and	CCONJ
iiclr-17476	10	26	foreign	foreign	ADJ
iiclr-17476	10	27	trading	trading	NOUN
iiclr-17476	10	28	partners	partner	NOUN
iiclr-17476	10	29	.	.	PUNCT
iiclr-17476	10	30	'	'	PUNCT
iiclr-17476	11	1	1	1	NUM
iiclr-17476	11	2	.	.	X
iiclr-17476	11	3	cal	cal	PROPN
iiclr-17476	11	4	.	.	PUNCT
iiclr-17476	12	1	rev	rev	PROPN
iiclr-17476	12	2	.	.	PROPN
iiclr-17476	12	3	&	&	CCONJ
iiclr-17476	12	4	tax	tax	PROPN
iiclr-17476	12	5	.	.	PUNCT
iiclr-17476	13	1	code	code	PROPN
iiclr-17476	13	2	s	s	PROPN
iiclr-17476	13	3	25110	25110	NUM
iiclr-17476	13	4	(	(	PUNCT
iiclr-17476	13	5	west	west	NOUN
iiclr-17476	13	6	supp	supp	PROPN
iiclr-17476	13	7	.	.	PUNCT
iiclr-17476	13	8	1991	1991	NUM
iiclr-17476	13	9	)	)	PUNCT
iiclr-17476	13	10	.	.	PUNCT
iiclr-17476	14	1	the	the	DET
iiclr-17476	14	2	statute	statute	NOUN
iiclr-17476	14	3	was	be	AUX
iiclr-17476	14	4	to	to	PART
iiclr-17476	14	5	be	be	AUX
iiclr-17476	14	6	effective	effective	ADJ
iiclr-17476	14	7	january	january	PROPN
iiclr-17476	14	8	1	1	NUM
iiclr-17476	14	9	,	,	PUNCT
iiclr-17476	14	10	1988	1988	NUM
iiclr-17476	14	11	.	.	PUNCT
iiclr-17476	15	1	2	2	X
iiclr-17476	15	2	.	.	X
iiclr-17476	15	3	this	this	DET
iiclr-17476	15	4	statement	statement	NOUN
iiclr-17476	15	5	is	be	AUX
iiclr-17476	15	6	subject	subject	ADJ
iiclr-17476	15	7	to	to	ADP
iiclr-17476	15	8	considerable	considerable	ADJ
iiclr-17476	15	9	modification	modification	NOUN
iiclr-17476	15	10	.	.	PUNCT
iiclr-17476	16	1	3	3	X
iiclr-17476	16	2	.	.	X
iiclr-17476	16	3	cal	cal	PROPN
iiclr-17476	16	4	.	.	PUNCT
iiclr-17476	17	1	rev	rev	PROPN
iiclr-17476	17	2	.	.	PROPN
iiclr-17476	17	3	&	&	CCONJ
iiclr-17476	17	4	tax	tax	PROPN
iiclr-17476	17	5	.	.	PUNCT
iiclr-17476	18	1	code	code	PROPN
iiclr-17476	18	2	§	§	PROPN
iiclr-17476	18	3	§	§	PROPN
iiclr-17476	18	4	25101	25101	NUM
iiclr-17476	18	5	,	,	PUNCT
iiclr-17476	18	6	25120	25120	NUM
iiclr-17476	18	7	-	-	SYM
iiclr-17476	18	8	25139	25139	NUM
iiclr-17476	18	9	(	(	PUNCT
iiclr-17476	18	10	west	west	NOUN
iiclr-17476	18	11	1986	1986	NUM
iiclr-17476	18	12	)	)	PUNCT
iiclr-17476	18	13	.	.	PUNCT
iiclr-17476	19	1	4	4	X
iiclr-17476	19	2	.	.	X
iiclr-17476	19	3	william	william	PROPN
iiclr-17476	19	4	a.	a.	PROPN
iiclr-17476	19	5	raabe	raabe	PROPN
iiclr-17476	19	6	et	et	PROPN
iiclr-17476	19	7	al	al	PROPN
iiclr-17476	19	8	.	.	PROPN
iiclr-17476	19	9	,	,	PUNCT
iiclr-17476	19	10	1991	1991	NUM
iiclr-17476	19	11	multistate	multistate	VERB
iiclr-17476	19	12	corporate	corporate	ADJ
iiclr-17476	19	13	tax	tax	NOUN
iiclr-17476	19	14	guide	guide	NOUN
iiclr-17476	19	15	1	1	NUM
iiclr-17476	19	16	-	-	SYM
iiclr-17476	19	17	412	412	NUM
iiclr-17476	19	18	(	(	PUNCT
iiclr-17476	19	19	1991	1991	NUM
iiclr-17476	19	20	)	)	PUNCT
iiclr-17476	19	21	.	.	PUNCT
iiclr-17476	20	1	5	5	X
iiclr-17476	20	2	.	.	X
iiclr-17476	21	1	i	i	PRON
iiclr-17476	21	2	d.	d.	PROPN
iiclr-17476	21	3	6	6	NUM
iiclr-17476	21	4	.	.	PUNCT
iiclr-17476	21	5	see	see	VERB
iiclr-17476	21	6	allied	allied	ADJ
iiclr-17476	21	7	signal	signal	PROPN
iiclr-17476	21	8	,	,	PUNCT
iiclr-17476	21	9	inc	inc	PROPN
iiclr-17476	21	10	.	.	PROPN
iiclr-17476	21	11	v.	v.	ADP
iiclr-17476	21	12	director	director	NOUN
iiclr-17476	21	13	,	,	PUNCT
iiclr-17476	21	14	division	division	NOUN
iiclr-17476	21	15	of	of	ADP
iiclr-17476	21	16	taxation	taxation	NOUN
iiclr-17476	21	17	,	,	PUNCT
iiclr-17476	21	18	112	112	NUM
iiclr-17476	21	19	s.ct	s.ct	NOUN
iiclr-17476	21	20	.	.	PROPN
iiclr-17476	21	21	2251	2251	NUM
iiclr-17476	21	22	(	(	PUNCT
iiclr-17476	21	23	1992	1992	NUM
iiclr-17476	21	24	)	)	PUNCT
iiclr-17476	21	25	;	;	PUNCT
iiclr-17476	21	26	container	container	PROPN
iiclr-17476	21	27	corp	corp	PROPN
iiclr-17476	21	28	.	.	PROPN
iiclr-17476	21	29	of	of	ADP
iiclr-17476	21	30	am	be	AUX
iiclr-17476	21	31	.	.	PUNCT
iiclr-17476	22	1	v.	v.	ADP
iiclr-17476	22	2	franchise	franchise	PROPN
iiclr-17476	22	3	tax	tax	PROPN
iiclr-17476	22	4	bd	bd	PROPN
iiclr-17476	22	5	.	.	PROPN
iiclr-17476	22	6	,	,	PUNCT
iiclr-17476	22	7	463	463	NUM
iiclr-17476	22	8	u.s	u.s	PROPN
iiclr-17476	22	9	.	.	PROPN
iiclr-17476	22	10	159	159	NUM
iiclr-17476	22	11	(	(	PUNCT
iiclr-17476	22	12	1983	1983	NUM
iiclr-17476	22	13	)	)	PUNCT
iiclr-17476	22	14	;	;	PUNCT
iiclr-17476	22	15	asarco	asarco	PROPN
iiclr-17476	22	16	inc	inc	PROPN
iiclr-17476	22	17	.	.	PROPN
iiclr-17476	22	18	v.	v.	ADP
iiclr-17476	22	19	idaho	idaho	PROPN
iiclr-17476	22	20	state	state	NOUN
iiclr-17476	22	21	tax	tax	NOUN
iiclr-17476	22	22	comm'n	comm'n	PROPN
iiclr-17476	22	23	,	,	PUNCT
iiclr-17476	22	24	458	458	NUM
iiclr-17476	22	25	u.s	u.s	PROPN
iiclr-17476	22	26	.	.	PROPN
iiclr-17476	22	27	307	307	NUM
iiclr-17476	22	28	(	(	PUNCT
iiclr-17476	22	29	1982	1982	NUM
iiclr-17476	22	30	)	)	PUNCT
iiclr-17476	22	31	;	;	PUNCT
iiclr-17476	22	32	f.w	f.w	PROPN
iiclr-17476	22	33	.	.	PROPN
iiclr-17476	22	34	woolworth	woolworth	PROPN
iiclr-17476	22	35	co.	co.	PROPN
iiclr-17476	22	36	v.	v.	ADP
iiclr-17476	22	37	taxation	taxation	PROPN
iiclr-17476	22	38	&	&	CCONJ
iiclr-17476	22	39	revenue	revenue	PROPN
iiclr-17476	22	40	dept	dept	NOUN
iiclr-17476	22	41	.	.	PUNCT
iiclr-17476	23	1	458	458	NUM
iiclr-17476	23	2	u.s	u.s	PROPN
iiclr-17476	23	3	.	.	PROPN
iiclr-17476	23	4	354	354	NUM
iiclr-17476	23	5	(	(	PUNCT
iiclr-17476	23	6	1982	1982	NUM
iiclr-17476	23	7	)	)	PUNCT
iiclr-17476	23	8	;	;	PUNCT
iiclr-17476	23	9	exxon	exxon	PROPN
iiclr-17476	23	10	corp	corp	PROPN
iiclr-17476	23	11	.	.	PROPN
iiclr-17476	23	12	v.	v.	PROPN
iiclr-17476	23	13	dept	dept	PROPN
iiclr-17476	23	14	.	.	PROPN
iiclr-17476	23	15	of	of	ADP
iiclr-17476	23	16	revenue	revenue	NOUN
iiclr-17476	23	17	of	of	ADP
iiclr-17476	23	18	wisconsin	wisconsin	PROPN
iiclr-17476	23	19	,	,	PUNCT
iiclr-17476	23	20	447	447	NUM
iiclr-17476	23	21	u.s	u.s	PROPN
iiclr-17476	23	22	.	.	PROPN
iiclr-17476	23	23	207	207	NUM
iiclr-17476	23	24	(	(	PUNCT
iiclr-17476	23	25	1980	1980	NUM
iiclr-17476	23	26	)	)	PUNCT
iiclr-17476	23	27	;	;	PUNCT
iiclr-17476	23	28	mobil	mobil	PROPN
iiclr-17476	23	29	oil	oil	PROPN
iiclr-17476	23	30	corp	corp	PROPN
iiclr-17476	23	31	.	.	PROPN
iiclr-17476	24	1	v.	v.	ADP
iiclr-17476	24	2	commisioner	commisioner	NOUN
iiclr-17476	24	3	of	of	ADP
iiclr-17476	24	4	taxes	taxis	NOUN
iiclr-17476	24	5	of	of	ADP
iiclr-17476	24	6	vermont	vermont	NOUN
iiclr-17476	25	1	,	,	PUNCT
iiclr-17476	25	2	445	445	NUM
iiclr-17476	25	3	u.s	u.s	PROPN
iiclr-17476	25	4	.	.	PROPN
iiclr-17476	25	5	425	425	NUM
iiclr-17476	25	6	(	(	PUNCT
iiclr-17476	25	7	1980	1980	NUM
iiclr-17476	25	8	)	)	PUNCT
iiclr-17476	25	9	.	.	PUNCT
iiclr-17476	26	1	7	7	X
iiclr-17476	26	2	.	.	X
iiclr-17476	26	3	the	the	DET
iiclr-17476	26	4	formula	formula	NOUN
iiclr-17476	26	5	is	be	AUX
iiclr-17476	26	6	equal	equal	ADJ
iiclr-17476	26	7	to	to	ADP
iiclr-17476	26	8	:	:	PUNCT
iiclr-17476	26	9	property	property	NOUN
iiclr-17476	26	10	in	in	ADP
iiclr-17476	26	11	state	state	NOUN
iiclr-17476	26	12	+	+	CCONJ
iiclr-17476	26	13	payroll	payroll	NOUN
iiclr-17476	26	14	in	in	ADP
iiclr-17476	26	15	state	state	NOUN
iiclr-17476	26	16	+	+	CCONJ
iiclr-17476	26	17	sales	sale	NOUN
iiclr-17476	26	18	in	in	ADP
iiclr-17476	26	19	state	state	NOUN
iiclr-17476	26	20	property	property	NOUN
iiclr-17476	26	21	everywhere	everywhere	ADV
iiclr-17476	26	22	payroll	payroll	NOUN
iiclr-17476	26	23	everywhere	everywhere	ADV
iiclr-17476	26	24	sales	sale	NOUN
iiclr-17476	26	25	everywhere	everywhere	ADV
iiclr-17476	26	26	divide	divide	VERB
iiclr-17476	26	27	the	the	DET
iiclr-17476	26	28	result	result	NOUN
iiclr-17476	26	29	by	by	ADP
iiclr-17476	26	30	three	three	NUM
iiclr-17476	26	31	for	for	ADP
iiclr-17476	26	32	an	an	DET
iiclr-17476	26	33	average	average	NOUN
iiclr-17476	26	34	of	of	ADP
iiclr-17476	26	35	in	in	ADP
iiclr-17476	26	36	-	-	PUNCT
iiclr-17476	26	37	state	state	NOUN
iiclr-17476	26	38	activity	activity	NOUN
iiclr-17476	26	39	.	.	PUNCT
iiclr-17476	27	1	8	8	X
iiclr-17476	27	2	.	.	PUNCT
iiclr-17476	27	3	james	james	PROPN
iiclr-17476	27	4	john	john	PROPN
iiclr-17476	27	5	jurinski	jurinski	PROPN
iiclr-17476	27	6	,	,	PUNCT
iiclr-17476	27	7	california	california	PROPN
iiclr-17476	27	8	's	's	PART
iiclr-17476	27	9	water	water	NOUN
iiclr-17476	27	10	's	's	PART
iiclr-17476	27	11	edge	edge	NOUN
iiclr-17476	27	12	legislation	legislation	NOUN
iiclr-17476	27	13	:	:	PUNCT
iiclr-17476	27	14	the	the	DET
iiclr-17476	27	15	closing	closing	NOUN
iiclr-17476	27	16	chapter	chapter	NOUN
iiclr-17476	27	17	in	in	ADP
iiclr-17476	27	18	the	the	DET
iiclr-17476	27	19	unitary	unitary	ADJ
iiclr-17476	27	20	tax	tax	NOUN
iiclr-17476	27	21	debate	debate	NOUN
iiclr-17476	27	22	?	?	PUNCT
iiclr-17476	27	23	,	,	PUNCT
iiclr-17476	27	24	6	6	NUM
iiclr-17476	27	25	j.	j.	PROPN
iiclr-17476	27	26	state	state	PROPN
iiclr-17476	27	27	tax'n	tax'n	ADJ
iiclr-17476	27	28	23	23	NUM
iiclr-17476	27	29	,	,	PUNCT
iiclr-17476	27	30	25	25	NUM
iiclr-17476	27	31	-	-	SYM
iiclr-17476	27	32	27	27	NUM
iiclr-17476	27	33	(	(	PUNCT
iiclr-17476	27	34	1987	1987	NUM
iiclr-17476	27	35	)	)	PUNCT
iiclr-17476	27	36	.	.	PUNCT
iiclr-17476	28	1	the	the	DET
iiclr-17476	28	2	united	united	PROPN
iiclr-17476	28	3	kindom	kindom	PROPN
iiclr-17476	28	4	,	,	PUNCT
iiclr-17476	28	5	japan	japan	PROPN
iiclr-17476	28	6	and	and	CCONJ
iiclr-17476	28	7	canada	canada	PROPN
iiclr-17476	28	8	have	have	AUX
iiclr-17476	28	9	expressly	expressly	ADV
iiclr-17476	28	10	opposed	oppose	VERB
iiclr-17476	28	11	the	the	DET
iiclr-17476	28	12	use	use	NOUN
iiclr-17476	28	13	of	of	ADP
iiclr-17476	28	14	worldwide	worldwide	ADJ
iiclr-17476	28	15	unitary	unitary	ADJ
iiclr-17476	28	16	taxation	taxation	NOUN
iiclr-17476	28	17	.	.	PUNCT
iiclr-17476	29	1	ind	ind	NOUN
iiclr-17476	29	2	.	.	PUNCT
iiclr-17476	30	1	int'l	int'l	PROPN
iiclr-17476	30	2	&	&	CCONJ
iiclr-17476	30	3	comp	comp	PROPN
iiclr-17476	30	4	.	.	PUNCT
iiclr-17476	31	1	l.	l.	PROPN
iiclr-17476	31	2	rev	rev	PROPN
iiclr-17476	31	3	.	.	PROPN
iiclr-17476	32	1	under	under	ADP
iiclr-17476	32	2	the	the	DET
iiclr-17476	32	3	threat	threat	NOUN
iiclr-17476	32	4	of	of	ADP
iiclr-17476	32	5	federal	federal	ADJ
iiclr-17476	32	6	preemption	preemption	NOUN
iiclr-17476	32	7	,	,	PUNCT
iiclr-17476	32	8	and	and	CCONJ
iiclr-17476	32	9	upon	upon	SCONJ
iiclr-17476	32	10	the	the	DET
iiclr-17476	32	11	recommendations	recommendation	NOUN
iiclr-17476	32	12	of	of	ADP
iiclr-17476	32	13	the	the	DET
iiclr-17476	32	14	"	"	PUNCT
iiclr-17476	32	15	working	work	VERB
iiclr-17476	32	16	group	group	NOUN
iiclr-17476	32	17	"	"	PUNCT
iiclr-17476	32	18	of	of	ADP
iiclr-17476	32	19	the	the	DET
iiclr-17476	32	20	treasury	treasury	PROPN
iiclr-17476	32	21	department	department	NOUN
iiclr-17476	32	22	,	,	PUNCT
iiclr-17476	32	23	many	many	ADJ
iiclr-17476	32	24	states	state	NOUN
iiclr-17476	32	25	abandoned	abandon	VERB
iiclr-17476	32	26	worldwide	worldwide	ADV
iiclr-17476	32	27	unitary	unitary	ADJ
iiclr-17476	32	28	taxation	taxation	NOUN
iiclr-17476	32	29	altogether	altogether	ADV
iiclr-17476	32	30	.	.	PUNCT
iiclr-17476	33	1	others	other	NOUN
iiclr-17476	33	2	,	,	PUNCT
iiclr-17476	33	3	like	like	ADP
iiclr-17476	33	4	california	california	PROPN
iiclr-17476	33	5	,	,	PUNCT
iiclr-17476	33	6	retained	retain	VERB
iiclr-17476	33	7	worldwide	worldwide	ADV
iiclr-17476	33	8	unitary	unitary	ADJ
iiclr-17476	33	9	taxation	taxation	NOUN
iiclr-17476	33	10	,	,	PUNCT
iiclr-17476	33	11	albeit	albeit	SCONJ
iiclr-17476	33	12	in	in	ADP
iiclr-17476	33	13	a	a	DET
iiclr-17476	33	14	modified	modify	VERB
iiclr-17476	33	15	form	form	NOUN
iiclr-17476	33	16	.	.	PUNCT
iiclr-17476	34	1	some	some	DET
iiclr-17476	34	2	commentators	commentator	NOUN
iiclr-17476	34	3	hailed	hail	VERB
iiclr-17476	34	4	california	california	PROPN
iiclr-17476	34	5	and	and	CCONJ
iiclr-17476	34	6	four	four	NUM
iiclr-17476	34	7	other	other	ADJ
iiclr-17476	34	8	states	state	NOUN
iiclr-17476	34	9	'	'	PART
iiclr-17476	34	10	enactments	enactment	NOUN
iiclr-17476	34	11	of	of	ADP
iiclr-17476	34	12	a	a	DET
iiclr-17476	34	13	water	water	NOUN
iiclr-17476	34	14	's	's	PART
iiclr-17476	34	15	edge	edge	NOUN
iiclr-17476	34	16	election	election	NOUN
iiclr-17476	34	17	as	as	ADP
iiclr-17476	34	18	the	the	DET
iiclr-17476	34	19	death	death	NOUN
iiclr-17476	34	20	of	of	ADP
iiclr-17476	34	21	unitary	unitary	ADJ
iiclr-17476	34	22	taxation	taxation	NOUN
iiclr-17476	34	23	of	of	ADP
iiclr-17476	34	24	multinational	multinational	ADJ
iiclr-17476	34	25	corporations	corporation	NOUN
iiclr-17476	34	26	.	.	PUNCT
iiclr-17476	35	1	9	9	NUM
iiclr-17476	35	2	yet	yet	CCONJ
iiclr-17476	35	3	california	california	PROPN
iiclr-17476	35	4	's	's	PART
iiclr-17476	35	5	partial	partial	ADJ
iiclr-17476	35	6	abandonment	abandonment	NOUN
iiclr-17476	35	7	of	of	ADP
iiclr-17476	35	8	worldwide	worldwide	ADJ
iiclr-17476	35	9	unitary	unitary	ADJ
iiclr-17476	35	10	taxation	taxation	NOUN
iiclr-17476	35	11	in	in	ADP
iiclr-17476	35	12	favor	favor	NOUN
iiclr-17476	35	13	of	of	ADP
iiclr-17476	35	14	a	a	DET
iiclr-17476	35	15	water	water	NOUN
iiclr-17476	35	16	's	's	PART
iiclr-17476	35	17	edge	edge	NOUN
iiclr-17476	35	18	election	election	NOUN
iiclr-17476	35	19	was	be	AUX
iiclr-17476	35	20	an	an	DET
iiclr-17476	35	21	imperfect	imperfect	ADJ
iiclr-17476	35	22	solution	solution	NOUN
iiclr-17476	35	23	a	a	DET
iiclr-17476	35	24	solution	solution	NOUN
iiclr-17476	35	25	which	which	PRON
iiclr-17476	35	26	will	will	AUX
iiclr-17476	35	27	not	not	PART
iiclr-17476	35	28	end	end	VERB
iiclr-17476	35	29	the	the	DET
iiclr-17476	35	30	heated	heated	ADJ
iiclr-17476	35	31	debate	debate	NOUN
iiclr-17476	35	32	on	on	ADP
iiclr-17476	35	33	unitary	unitary	ADJ
iiclr-17476	35	34	taxation	taxation	NOUN
iiclr-17476	35	35	.	.	PUNCT
iiclr-17476	35	36	'	'	PUNCT
iiclr-17476	36	1	0	0	NUM
iiclr-17476	37	1	this	this	DET
iiclr-17476	37	2	note	note	NOUN
iiclr-17476	37	3	will	will	AUX
iiclr-17476	37	4	discuss	discuss	VERB
iiclr-17476	37	5	worldwide	worldwide	ADJ
iiclr-17476	37	6	unitary	unitary	ADJ
iiclr-17476	37	7	taxation	taxation	NOUN
iiclr-17476	37	8	,	,	PUNCT
iiclr-17476	37	9	with	with	ADP
iiclr-17476	37	10	its	its	PRON
iiclr-17476	37	11	strengths	strength	NOUN
iiclr-17476	37	12	and	and	CCONJ
iiclr-17476	37	13	weaknesses	weakness	NOUN
iiclr-17476	37	14	,	,	PUNCT
iiclr-17476	37	15	offer	offer	VERB
iiclr-17476	37	16	conclusions	conclusion	NOUN
iiclr-17476	37	17	on	on	ADP
iiclr-17476	37	18	whether	whether	SCONJ
iiclr-17476	37	19	the	the	DET
iiclr-17476	37	20	problems	problem	NOUN
iiclr-17476	37	21	with	with	ADP
iiclr-17476	37	22	unitary	unitary	ADJ
iiclr-17476	37	23	business	business	NOUN
iiclr-17476	37	24	were	be	AUX
iiclr-17476	37	25	effectively	effectively	ADV
iiclr-17476	37	26	dealt	deal	VERB
iiclr-17476	37	27	with	with	ADP
iiclr-17476	37	28	by	by	ADP
iiclr-17476	37	29	california	california	PROPN
iiclr-17476	37	30	's	's	PART
iiclr-17476	37	31	enactment	enactment	NOUN
iiclr-17476	37	32	,	,	PUNCT
iiclr-17476	37	33	and	and	CCONJ
iiclr-17476	37	34	propose	propose	VERB
iiclr-17476	37	35	a	a	DET
iiclr-17476	37	36	course	course	NOUN
iiclr-17476	37	37	of	of	ADP
iiclr-17476	37	38	action	action	NOUN
iiclr-17476	37	39	.	.	PUNCT
iiclr-17476	38	1	ii	ii	PROPN
iiclr-17476	38	2	.	.	PUNCT
iiclr-17476	38	3	background	background	PROPN
iiclr-17476	38	4	a.	a.	PROPN
iiclr-17476	38	5	unitary	unitary	PROPN
iiclr-17476	38	6	business	business	NOUN
iiclr-17476	38	7	and	and	CCONJ
iiclr-17476	38	8	the	the	DET
iiclr-17476	38	9	division	division	NOUN
iiclr-17476	38	10	of	of	ADP
iiclr-17476	38	11	net	net	ADJ
iiclr-17476	38	12	income	income	NOUN
iiclr-17476	38	13	among	among	ADP
iiclr-17476	38	14	the	the	DET
iiclr-17476	38	15	states	state	NOUN
iiclr-17476	38	16	:	:	PUNCT
iiclr-17476	38	17	butler	butler	PROPN
iiclr-17476	38	18	bros	bros	PROPN
iiclr-17476	38	19	.	.	PUNCT
iiclr-17476	39	1	the	the	DET
iiclr-17476	39	2	term	term	NOUN
iiclr-17476	39	3	"	"	PUNCT
iiclr-17476	39	4	unitary	unitary	ADJ
iiclr-17476	39	5	business	business	NOUN
iiclr-17476	39	6	"	"	PUNCT
iiclr-17476	39	7	has	have	AUX
iiclr-17476	39	8	never	never	ADV
iiclr-17476	39	9	been	be	AUX
iiclr-17476	39	10	defined	define	VERB
iiclr-17476	39	11	by	by	ADP
iiclr-17476	39	12	the	the	DET
iiclr-17476	39	13	supreme	supreme	PROPN
iiclr-17476	39	14	court	court	PROPN
iiclr-17476	39	15	.	.	PUNCT
iiclr-17476	39	16	"	"	PUNCT
iiclr-17476	40	1	the	the	DET
iiclr-17476	40	2	unitary	unitary	ADJ
iiclr-17476	40	3	business	business	NOUN
iiclr-17476	40	4	principle	principle	NOUN
iiclr-17476	40	5	revolves	revolve	VERB
iiclr-17476	40	6	around	around	ADP
iiclr-17476	40	7	how	how	SCONJ
iiclr-17476	40	8	closely	closely	ADV
iiclr-17476	40	9	connected	connect	VERB
iiclr-17476	40	10	two	two	NUM
iiclr-17476	40	11	entities	entity	NOUN
iiclr-17476	40	12	must	must	AUX
iiclr-17476	40	13	be	be	AUX
iiclr-17476	40	14	in	in	ADP
iiclr-17476	40	15	order	order	NOUN
iiclr-17476	40	16	to	to	PART
iiclr-17476	40	17	be	be	AUX
iiclr-17476	40	18	considered	consider	VERB
iiclr-17476	40	19	a	a	DET
iiclr-17476	40	20	single	single	ADJ
iiclr-17476	40	21	taxpayer	taxpayer	NOUN
iiclr-17476	40	22	for	for	ADP
iiclr-17476	40	23	taxation	taxation	NOUN
iiclr-17476	40	24	purposes	purpose	NOUN
iiclr-17476	40	25	.	.	PUNCT
iiclr-17476	40	26	'	'	PUNCT
iiclr-17476	41	1	2	2	NUM
iiclr-17476	41	2	if	if	SCONJ
iiclr-17476	41	3	the	the	DET
iiclr-17476	41	4	two	two	NUM
iiclr-17476	41	5	entities	entity	NOUN
iiclr-17476	41	6	do	do	AUX
iiclr-17476	41	7	not	not	PART
iiclr-17476	41	8	comprise	comprise	VERB
iiclr-17476	41	9	a	a	DET
iiclr-17476	41	10	unitary	unitary	ADJ
iiclr-17476	41	11	business	business	NOUN
iiclr-17476	41	12	,	,	PUNCT
iiclr-17476	41	13	then	then	ADV
iiclr-17476	41	14	the	the	DET
iiclr-17476	41	15	businesses	business	NOUN
iiclr-17476	41	16	must	must	AUX
iiclr-17476	41	17	be	be	AUX
iiclr-17476	41	18	treated	treat	VERB
iiclr-17476	41	19	separately	separately	ADV
iiclr-17476	41	20	.	.	PUNCT
iiclr-17476	41	21	'3	'3	VERB
iiclr-17476	41	22	in	in	ADP
iiclr-17476	41	23	1942	1942	NUM
iiclr-17476	41	24	,	,	PUNCT
iiclr-17476	41	25	the	the	DET
iiclr-17476	41	26	supreme	supreme	PROPN
iiclr-17476	41	27	court	court	PROPN
iiclr-17476	41	28	decided	decide	VERB
iiclr-17476	41	29	butler	butler	PROPN
iiclr-17476	41	30	bros	bros	PROPN
iiclr-17476	41	31	.	.	PROPN
iiclr-17476	42	1	v.	v.	ADP
iiclr-17476	42	2	mccolgan	mccolgan	NOUN
iiclr-17476	42	3	,	,	PUNCT
iiclr-17476	42	4	the	the	DET
iiclr-17476	42	5	first	first	ADJ
iiclr-17476	42	6	case	case	NOUN
iiclr-17476	42	7	which	which	PRON
iiclr-17476	42	8	directly	directly	ADV
iiclr-17476	42	9	addressed	address	VERB
iiclr-17476	42	10	whether	whether	SCONJ
iiclr-17476	42	11	the	the	DET
iiclr-17476	42	12	separate	separate	ADJ
iiclr-17476	42	13	entities	entity	NOUN
iiclr-17476	42	14	of	of	ADP
iiclr-17476	42	15	a	a	DET
iiclr-17476	42	16	business	business	NOUN
iiclr-17476	42	17	were	be	AUX
iiclr-17476	42	18	sufficiently	sufficiently	ADV
iiclr-17476	42	19	related	relate	VERB
iiclr-17476	42	20	to	to	PART
iiclr-17476	42	21	designate	designate	VERB
iiclr-17476	42	22	them	they	PRON
iiclr-17476	42	23	a	a	DET
iiclr-17476	42	24	unitary	unitary	ADJ
iiclr-17476	42	25	business	business	NOUN
iiclr-17476	42	26	.	.	PUNCT
iiclr-17476	42	27	'	'	PUNCT
iiclr-17476	43	1	4	4	NUM
iiclr-17476	43	2	in	in	ADP
iiclr-17476	43	3	butler	butler	PROPN
iiclr-17476	43	4	bros	bros	PROPN
iiclr-17476	43	5	.	.	PROPN
iiclr-17476	43	6	,	,	PUNCT
iiclr-17476	43	7	the	the	DET
iiclr-17476	43	8	taxpayer	taxpayer	NOUN
iiclr-17476	43	9	was	be	AUX
iiclr-17476	43	10	a	a	DET
iiclr-17476	43	11	chicago	chicago	PROPN
iiclr-17476	43	12	-	-	PUNCT
iiclr-17476	43	13	based	base	VERB
iiclr-17476	43	14	wholesaler	wholesaler	NOUN
iiclr-17476	43	15	of	of	ADP
iiclr-17476	43	16	dry	dry	ADJ
iiclr-17476	43	17	goods	good	NOUN
iiclr-17476	43	18	and	and	CCONJ
iiclr-17476	43	19	miscellaneous	miscellaneous	ADJ
iiclr-17476	43	20	merchandise	merchandise	NOUN
iiclr-17476	43	21	.	.	PUNCT
iiclr-17476	44	1	the	the	DET
iiclr-17476	44	2	taxpayer	taxpayer	NOUN
iiclr-17476	44	3	owned	own	VERB
iiclr-17476	44	4	seven	seven	NUM
iiclr-17476	44	5	branches	branch	NOUN
iiclr-17476	44	6	which	which	PRON
iiclr-17476	44	7	distributed	distribute	VERB
iiclr-17476	44	8	their	their	PRON
iiclr-17476	44	9	goods	good	NOUN
iiclr-17476	44	10	nationwide	nationwide	ADV
iiclr-17476	44	11	.	.	PUNCT
iiclr-17476	45	1	because	because	SCONJ
iiclr-17476	45	2	one	one	NUM
iiclr-17476	45	3	of	of	ADP
iiclr-17476	45	4	the	the	DET
iiclr-17476	45	5	branches	branch	NOUN
iiclr-17476	45	6	was	be	AUX
iiclr-17476	45	7	located	locate	VERB
iiclr-17476	45	8	in	in	ADP
iiclr-17476	45	9	california	california	PROPN
iiclr-17476	45	10	,	,	PUNCT
iiclr-17476	45	11	california	california	PROPN
iiclr-17476	45	12	apportioned	apportion	VERB
iiclr-17476	45	13	by	by	ADP
iiclr-17476	45	14	formula	formula	NOUN
iiclr-17476	45	15	the	the	DET
iiclr-17476	45	16	net	net	ADJ
iiclr-17476	45	17	income	income	NOUN
iiclr-17476	45	18	of	of	ADP
iiclr-17476	45	19	the	the	DET
iiclr-17476	45	20	seven	seven	NUM
iiclr-17476	45	21	branch	branch	NOUN
iiclr-17476	45	22	offices	office	NOUN
iiclr-17476	45	23	and	and	CCONJ
iiclr-17476	45	24	the	the	DET
iiclr-17476	45	25	chicago	chicago	PROPN
iiclr-17476	45	26	home	home	PROPN
iiclr-17476	45	27	office	office	NOUN
iiclr-17476	45	28	9	9	NUM
iiclr-17476	45	29	.	.	PUNCT
iiclr-17476	45	30	stephen	stephen	PROPN
iiclr-17476	45	31	m.	m.	PROPN
iiclr-17476	45	32	polit	polit	PROPN
iiclr-17476	45	33	and	and	CCONJ
iiclr-17476	45	34	stephanie	stephanie	PROPN
iiclr-17476	45	35	k.	k.	PROPN
iiclr-17476	45	36	karl	karl	PROPN
iiclr-17476	45	37	,	,	PUNCT
iiclr-17476	45	38	recent	recent	ADJ
iiclr-17476	45	39	developments	development	NOUN
iiclr-17476	45	40	in	in	ADP
iiclr-17476	45	41	state	state	NOUN
iiclr-17476	45	42	and	and	CCONJ
iiclr-17476	45	43	local	local	ADJ
iiclr-17476	45	44	taxation	taxation	NOUN
iiclr-17476	45	45	,	,	PUNCT
iiclr-17476	46	1	19	19	NUM
iiclr-17476	46	2	urb	urb	NOUN
iiclr-17476	46	3	.	.	PUNCT
iiclr-17476	46	4	law	law	NOUN
iiclr-17476	46	5	.	.	PUNCT
iiclr-17476	47	1	1067	1067	NUM
iiclr-17476	47	2	,	,	PUNCT
iiclr-17476	47	3	1088	1088	NUM
iiclr-17476	47	4	(	(	PUNCT
iiclr-17476	47	5	1987	1987	NUM
iiclr-17476	47	6	)	)	PUNCT
iiclr-17476	47	7	.	.	PUNCT
iiclr-17476	48	1	10	10	NUM
iiclr-17476	48	2	.	.	PUNCT
iiclr-17476	49	1	during	during	ADP
iiclr-17476	49	2	the	the	DET
iiclr-17476	49	3	writing	writing	NOUN
iiclr-17476	49	4	of	of	ADP
iiclr-17476	49	5	this	this	DET
iiclr-17476	49	6	paper	paper	NOUN
iiclr-17476	49	7	,	,	PUNCT
iiclr-17476	49	8	senators	senator	NOUN
iiclr-17476	49	9	symms	symms	VERB
iiclr-17476	49	10	and	and	CCONJ
iiclr-17476	49	11	glenn	glenn	PROPN
iiclr-17476	49	12	introduced	introduce	VERB
iiclr-17476	49	13	the	the	DET
iiclr-17476	49	14	domestic	domestic	ADJ
iiclr-17476	49	15	corporation	corporation	NOUN
iiclr-17476	49	16	taxation	taxation	NOUN
iiclr-17476	49	17	equality	equality	NOUN
iiclr-17476	49	18	act	act	NOUN
iiclr-17476	49	19	of	of	ADP
iiclr-17476	49	20	1991	1991	NUM
iiclr-17476	49	21	in	in	ADP
iiclr-17476	49	22	order	order	NOUN
iiclr-17476	49	23	to	to	PART
iiclr-17476	49	24	"	"	PUNCT
iiclr-17476	49	25	solve	solve	VERB
iiclr-17476	49	26	the	the	DET
iiclr-17476	49	27	problems	problem	NOUN
iiclr-17476	49	28	caused	cause	VERB
iiclr-17476	49	29	by	by	ADP
iiclr-17476	49	30	the	the	DET
iiclr-17476	49	31	use	use	NOUN
iiclr-17476	49	32	of	of	ADP
iiclr-17476	49	33	worldwide	worldwide	ADJ
iiclr-17476	49	34	unitary	unitary	ADJ
iiclr-17476	49	35	taxation	taxation	NOUN
iiclr-17476	49	36	.	.	PUNCT
iiclr-17476	49	37	"	"	PUNCT
iiclr-17476	50	1	137	137	NUM
iiclr-17476	50	2	cong	cong	NOUN
iiclr-17476	50	3	.	.	PUNCT
iiclr-17476	51	1	rec	rec	PROPN
iiclr-17476	51	2	.	.	PUNCT
iiclr-17476	52	1	s.	s.	PROPN
iiclr-17476	52	2	13979	13979	NUM
iiclr-17476	52	3	-	-	SYM
iiclr-17476	52	4	02	02	NUM
iiclr-17476	52	5	(	(	PUNCT
iiclr-17476	52	6	1991	1991	NUM
iiclr-17476	52	7	)	)	PUNCT
iiclr-17476	52	8	.	.	PUNCT
iiclr-17476	53	1	11	11	NUM
iiclr-17476	53	2	.	.	PUNCT
iiclr-17476	54	1	raabf	raabf	PROPN
iiclr-17476	54	2	,	,	PUNCT
iiclr-17476	54	3	supra	supra	PROPN
iiclr-17476	54	4	note	note	NOUN
iiclr-17476	54	5	4	4	NUM
iiclr-17476	54	6	.	.	NOUN
iiclr-17476	54	7	12	12	NUM
iiclr-17476	54	8	.	.	PUNCT
iiclr-17476	55	1	i	i	PRON
iiclr-17476	55	2	d.	d.	PROPN
iiclr-17476	55	3	13	13	NUM
iiclr-17476	55	4	.	.	PUNCT
iiclr-17476	56	1	i	i	PRON
iiclr-17476	56	2	d.	d.	PROPN
iiclr-17476	56	3	14	14	NUM
iiclr-17476	56	4	.	.	PUNCT
iiclr-17476	57	1	butler	butler	PROPN
iiclr-17476	57	2	brothers	brothers	PROPN
iiclr-17476	57	3	v.	v.	ADP
iiclr-17476	57	4	mccolgan	mccolgan	NOUN
iiclr-17476	57	5	,	,	PUNCT
iiclr-17476	57	6	315	315	NUM
iiclr-17476	57	7	u.s	u.s	PROPN
iiclr-17476	57	8	.	.	PROPN
iiclr-17476	57	9	501	501	NUM
iiclr-17476	57	10	(	(	PUNCT
iiclr-17476	57	11	1942	1942	NUM
iiclr-17476	57	12	)	)	PUNCT
iiclr-17476	57	13	.	.	PUNCT
iiclr-17476	58	1	[	[	X
iiclr-17476	58	2	vol	vol	NOUN
iiclr-17476	58	3	.	.	PUNCT
iiclr-17476	58	4	3:135	3:135	NUM
iiclr-17476	58	5	california	california	PROPN
iiclr-17476	58	6	and	and	CCONJ
iiclr-17476	58	7	unitary	unitary	ADJ
iiclr-17476	58	8	taxation	taxation	NOUN
iiclr-17476	58	9	on	on	ADP
iiclr-17476	58	10	the	the	DET
iiclr-17476	58	11	theory	theory	NOUN
iiclr-17476	58	12	that	that	SCONJ
iiclr-17476	58	13	the	the	DET
iiclr-17476	58	14	taxpayer	taxpayer	NOUN
iiclr-17476	58	15	was	be	AUX
iiclr-17476	58	16	a	a	DET
iiclr-17476	58	17	unitary	unitary	ADJ
iiclr-17476	58	18	business	business	NOUN
iiclr-17476	58	19	.	.	PUNCT
iiclr-17476	59	1	the	the	DET
iiclr-17476	59	2	formula	formula	NOUN
iiclr-17476	59	3	averaged	average	VERB
iiclr-17476	59	4	the	the	DET
iiclr-17476	59	5	percentage	percentage	NOUN
iiclr-17476	59	6	payroll	payroll	NOUN
iiclr-17476	59	7	,	,	PUNCT
iiclr-17476	59	8	property	property	NOUN
iiclr-17476	59	9	,	,	PUNCT
iiclr-17476	59	10	and	and	CCONJ
iiclr-17476	59	11	sales	sale	NOUN
iiclr-17476	59	12	within	within	ADP
iiclr-17476	59	13	california	california	PROPN
iiclr-17476	59	14	in	in	ADP
iiclr-17476	59	15	comparison	comparison	NOUN
iiclr-17476	59	16	to	to	ADP
iiclr-17476	59	17	the	the	DET
iiclr-17476	59	18	payroll	payroll	NOUN
iiclr-17476	59	19	,	,	PUNCT
iiclr-17476	59	20	property	property	NOUN
iiclr-17476	59	21	,	,	PUNCT
iiclr-17476	59	22	and	and	CCONJ
iiclr-17476	59	23	sales	sale	NOUN
iiclr-17476	59	24	outside	outside	ADP
iiclr-17476	59	25	california	california	PROPN
iiclr-17476	59	26	.	.	PUNCT
iiclr-17476	60	1	the	the	DET
iiclr-17476	60	2	effect	effect	NOUN
iiclr-17476	60	3	of	of	ADP
iiclr-17476	60	4	the	the	DET
iiclr-17476	60	5	apportionment	apportionment	ADJ
iiclr-17476	60	6	formula	formula	NOUN
iiclr-17476	60	7	was	be	AUX
iiclr-17476	60	8	to	to	PART
iiclr-17476	60	9	erase	erase	VERB
iiclr-17476	60	10	an	an	DET
iiclr-17476	60	11	$	$	SYM
iiclr-17476	60	12	82,581	82,581	NUM
iiclr-17476	60	13	loss	loss	NOUN
iiclr-17476	60	14	at	at	ADP
iiclr-17476	60	15	the	the	DET
iiclr-17476	60	16	california	california	PROPN
iiclr-17476	60	17	branch	branch	NOUN
iiclr-17476	60	18	and	and	CCONJ
iiclr-17476	60	19	apportion	apportion	VERB
iiclr-17476	60	20	$	$	SYM
iiclr-17476	60	21	175,000	175,000	NUM
iiclr-17476	60	22	of	of	ADP
iiclr-17476	60	23	income	income	NOUN
iiclr-17476	60	24	to	to	ADP
iiclr-17476	60	25	california	california	PROPN
iiclr-17476	60	26	.	.	PUNCT
iiclr-17476	61	1	the	the	DET
iiclr-17476	61	2	case	case	NOUN
iiclr-17476	61	3	turned	turn	VERB
iiclr-17476	61	4	largely	largely	ADV
iiclr-17476	61	5	on	on	ADP
iiclr-17476	61	6	the	the	DET
iiclr-17476	61	7	relationship	relationship	NOUN
iiclr-17476	61	8	between	between	ADP
iiclr-17476	61	9	the	the	DET
iiclr-17476	61	10	california	california	PROPN
iiclr-17476	61	11	branch	branch	NOUN
iiclr-17476	61	12	and	and	CCONJ
iiclr-17476	61	13	the	the	DET
iiclr-17476	61	14	chicago	chicago	PROPN
iiclr-17476	61	15	home	home	PROPN
iiclr-17476	61	16	office	office	NOUN
iiclr-17476	61	17	.	.	PUNCT
iiclr-17476	62	1	the	the	DET
iiclr-17476	62	2	taxpayer	taxpayer	NOUN
iiclr-17476	62	3	claimed	claim	VERB
iiclr-17476	62	4	that	that	SCONJ
iiclr-17476	62	5	california	california	PROPN
iiclr-17476	62	6	,	,	PUNCT
iiclr-17476	62	7	in	in	ADP
iiclr-17476	62	8	violation	violation	NOUN
iiclr-17476	62	9	of	of	ADP
iiclr-17476	62	10	the	the	DET
iiclr-17476	62	11	due	due	ADJ
iiclr-17476	62	12	process	process	NOUN
iiclr-17476	62	13	clause	clause	NOUN
iiclr-17476	62	14	,	,	PUNCT
iiclr-17476	62	15	reached	reach	VERB
iiclr-17476	62	16	beyond	beyond	ADP
iiclr-17476	62	17	its	its	PRON
iiclr-17476	62	18	jurisdiction	jurisdiction	NOUN
iiclr-17476	62	19	to	to	PART
iiclr-17476	62	20	tax	tax	NOUN
iiclr-17476	62	21	revenue	revenue	NOUN
iiclr-17476	62	22	generated	generate	VERB
iiclr-17476	62	23	in	in	ADP
iiclr-17476	62	24	other	other	ADJ
iiclr-17476	62	25	states	state	NOUN
iiclr-17476	62	26	.	.	PUNCT
iiclr-17476	63	1	the	the	DET
iiclr-17476	63	2	taxpayer	taxpayer	NOUN
iiclr-17476	63	3	emphasized	emphasize	VERB
iiclr-17476	63	4	several	several	ADJ
iiclr-17476	63	5	facts	fact	NOUN
iiclr-17476	63	6	to	to	PART
iiclr-17476	63	7	reveal	reveal	VERB
iiclr-17476	63	8	the	the	DET
iiclr-17476	63	9	autonomy	autonomy	NOUN
iiclr-17476	63	10	of	of	ADP
iiclr-17476	63	11	the	the	DET
iiclr-17476	63	12	california	california	PROPN
iiclr-17476	63	13	branch	branch	PROPN
iiclr-17476	63	14	office	office	NOUN
iiclr-17476	63	15	and	and	CCONJ
iiclr-17476	63	16	to	to	PART
iiclr-17476	63	17	demonstrate	demonstrate	VERB
iiclr-17476	63	18	the	the	DET
iiclr-17476	63	19	appropriateness	appropriateness	NOUN
iiclr-17476	63	20	of	of	ADP
iiclr-17476	63	21	a	a	DET
iiclr-17476	63	22	separate	separate	ADJ
iiclr-17476	63	23	accounting	accounting	NOUN
iiclr-17476	63	24	.	.	PUNCT
iiclr-17476	64	1	among	among	ADP
iiclr-17476	64	2	the	the	DET
iiclr-17476	64	3	facts	fact	NOUN
iiclr-17476	64	4	favorable	favorable	ADJ
iiclr-17476	64	5	to	to	ADP
iiclr-17476	64	6	the	the	DET
iiclr-17476	64	7	taxpayer	taxpayer	NOUN
iiclr-17476	64	8	were	be	AUX
iiclr-17476	64	9	that	that	SCONJ
iiclr-17476	64	10	the	the	DET
iiclr-17476	64	11	branch	branch	NOUN
iiclr-17476	64	12	office	office	NOUN
iiclr-17476	64	13	maintained	maintain	VERB
iiclr-17476	64	14	its	its	PRON
iiclr-17476	64	15	own	own	ADJ
iiclr-17476	64	16	inventory	inventory	NOUN
iiclr-17476	64	17	,	,	PUNCT
iiclr-17476	64	18	serviced	service	VERB
iiclr-17476	64	19	a	a	DET
iiclr-17476	64	20	designated	designate	VERB
iiclr-17476	64	21	sales	sale	NOUN
iiclr-17476	64	22	territory	territory	NOUN
iiclr-17476	64	23	,	,	PUNCT
iiclr-17476	64	24	employed	employ	VERB
iiclr-17476	64	25	its	its	PRON
iiclr-17476	64	26	own	own	ADJ
iiclr-17476	64	27	sales	sale	NOUN
iiclr-17476	64	28	force	force	NOUN
iiclr-17476	64	29	,	,	PUNCT
iiclr-17476	64	30	and	and	CCONJ
iiclr-17476	64	31	kept	keep	VERB
iiclr-17476	64	32	its	its	PRON
iiclr-17476	64	33	own	own	ADJ
iiclr-17476	64	34	books	book	NOUN
iiclr-17476	64	35	,	,	PUNCT
iiclr-17476	64	36	including	include	VERB
iiclr-17476	64	37	the	the	DET
iiclr-17476	64	38	accounts	account	NOUN
iiclr-17476	64	39	receivable	receivable	NOUN
iiclr-17476	64	40	.	.	PUNCT
iiclr-17476	65	1	california	california	PROPN
iiclr-17476	65	2	countered	counter	VERB
iiclr-17476	65	3	by	by	ADP
iiclr-17476	65	4	showing	show	VERB
iiclr-17476	65	5	that	that	SCONJ
iiclr-17476	65	6	the	the	DET
iiclr-17476	65	7	chicago	chicago	PROPN
iiclr-17476	65	8	home	home	PROPN
iiclr-17476	65	9	office	office	NOUN
iiclr-17476	65	10	purchased	purchase	VERB
iiclr-17476	65	11	all	all	DET
iiclr-17476	65	12	inventory	inventory	NOUN
iiclr-17476	65	13	and	and	CCONJ
iiclr-17476	65	14	shipped	ship	VERB
iiclr-17476	65	15	it	it	PRON
iiclr-17476	65	16	to	to	ADP
iiclr-17476	65	17	the	the	DET
iiclr-17476	65	18	seven	seven	NUM
iiclr-17476	65	19	branch	branch	NOUN
iiclr-17476	65	20	offices	office	NOUN
iiclr-17476	65	21	and	and	CCONJ
iiclr-17476	65	22	that	that	SCONJ
iiclr-17476	65	23	the	the	DET
iiclr-17476	65	24	cost	cost	NOUN
iiclr-17476	65	25	of	of	ADP
iiclr-17476	65	26	the	the	DET
iiclr-17476	65	27	home	home	NOUN
iiclr-17476	65	28	office	office	NOUN
iiclr-17476	65	29	was	be	AUX
iiclr-17476	65	30	absorbed	absorb	VERB
iiclr-17476	65	31	by	by	ADP
iiclr-17476	65	32	the	the	DET
iiclr-17476	65	33	seven	seven	NUM
iiclr-17476	65	34	branch	branch	NOUN
iiclr-17476	65	35	offices	office	NOUN
iiclr-17476	65	36	.	.	PUNCT
iiclr-17476	66	1	the	the	DET
iiclr-17476	66	2	court	court	NOUN
iiclr-17476	66	3	held	hold	VERB
iiclr-17476	66	4	that	that	SCONJ
iiclr-17476	66	5	the	the	DET
iiclr-17476	66	6	taxpayer	taxpayer	NOUN
iiclr-17476	66	7	was	be	AUX
iiclr-17476	66	8	a	a	DET
iiclr-17476	66	9	"	"	PUNCT
iiclr-17476	66	10	unitary	unitary	ADJ
iiclr-17476	66	11	enterprise	enterprise	NOUN
iiclr-17476	66	12	and	and	CCONJ
iiclr-17476	66	13	the	the	DET
iiclr-17476	66	14	formula	formula	NOUN
iiclr-17476	66	15	was	be	AUX
iiclr-17476	66	16	a	a	DET
iiclr-17476	66	17	proper	proper	ADJ
iiclr-17476	66	18	method	method	NOUN
iiclr-17476	66	19	to	to	PART
iiclr-17476	66	20	establish	establish	VERB
iiclr-17476	66	21	taxable	taxable	ADJ
iiclr-17476	66	22	income	income	NOUN
iiclr-17476	66	23	.	.	PUNCT
iiclr-17476	66	24	'	'	PUNCT
iiclr-17476	67	1	'	'	PUNCT
iiclr-17476	67	2	5	5	NUM
iiclr-17476	67	3	the	the	DET
iiclr-17476	67	4	court	court	NOUN
iiclr-17476	67	5	supported	support	VERB
iiclr-17476	67	6	its	its	PRON
iiclr-17476	67	7	holding	holding	NOUN
iiclr-17476	67	8	by	by	ADP
iiclr-17476	67	9	stating	state	VERB
iiclr-17476	67	10	that	that	SCONJ
iiclr-17476	67	11	[	[	X
iiclr-17476	67	12	iut	iut	PROPN
iiclr-17476	67	13	is	be	AUX
iiclr-17476	67	14	true	true	ADJ
iiclr-17476	67	15	that	that	PRON
iiclr-17476	67	16	appellant	appellant	NOUN
iiclr-17476	67	17	's	's	PART
iiclr-17476	67	18	separate	separate	ADJ
iiclr-17476	67	19	accounting	accounting	NOUN
iiclr-17476	67	20	system	system	NOUN
iiclr-17476	67	21	for	for	ADP
iiclr-17476	67	22	its	its	PRON
iiclr-17476	67	23	san	san	PROPN
iiclr-17476	67	24	francisco	francisco	PROPN
iiclr-17476	67	25	branch	branch	NOUN
iiclr-17476	67	26	attributed	attribute	VERB
iiclr-17476	67	27	no	no	DET
iiclr-17476	67	28	net	net	ADJ
iiclr-17476	67	29	income	income	NOUN
iiclr-17476	67	30	to	to	ADP
iiclr-17476	67	31	california	california	PROPN
iiclr-17476	67	32	.	.	PUNCT
iiclr-17476	68	1	but	but	CCONJ
iiclr-17476	68	2	we	we	PRON
iiclr-17476	68	3	need	need	AUX
iiclr-17476	68	4	not	not	PART
iiclr-17476	68	5	impeach	impeach	VERB
iiclr-17476	68	6	the	the	DET
iiclr-17476	68	7	integrity	integrity	NOUN
iiclr-17476	68	8	of	of	ADP
iiclr-17476	68	9	that	that	DET
iiclr-17476	68	10	accounting	accounting	NOUN
iiclr-17476	68	11	system	system	NOUN
iiclr-17476	68	12	to	to	PART
iiclr-17476	68	13	say	say	VERB
iiclr-17476	68	14	that	that	SCONJ
iiclr-17476	68	15	it	it	PRON
iiclr-17476	68	16	does	do	AUX
iiclr-17476	68	17	not	not	PART
iiclr-17476	68	18	prove	prove	VERB
iiclr-17476	68	19	appellant	appellant	ADJ
iiclr-17476	68	20	's	's	PART
iiclr-17476	68	21	assertion	assertion	NOUN
iiclr-17476	68	22	that	that	SCONJ
iiclr-17476	68	23	extraterritorial	extraterritorial	ADJ
iiclr-17476	68	24	values	value	NOUN
iiclr-17476	68	25	are	be	AUX
iiclr-17476	68	26	being	be	AUX
iiclr-17476	68	27	taxed	tax	VERB
iiclr-17476	68	28	.	.	PUNCT
iiclr-17476	69	1	accounting	accounting	NOUN
iiclr-17476	69	2	practices	practice	NOUN
iiclr-17476	69	3	for	for	ADP
iiclr-17476	69	4	income	income	NOUN
iiclr-17476	69	5	statements	statement	NOUN
iiclr-17476	69	6	may	may	AUX
iiclr-17476	69	7	vary	vary	VERB
iiclr-17476	69	8	considerably	considerably	ADV
iiclr-17476	69	9	according	accord	VERB
iiclr-17476	69	10	to	to	ADP
iiclr-17476	69	11	the	the	DET
iiclr-17476	69	12	problem	problem	NOUN
iiclr-17476	69	13	at	at	ADP
iiclr-17476	69	14	hand	hand	NOUN
iiclr-17476	69	15	.	.	PUNCT
iiclr-17476	70	1	a	a	DET
iiclr-17476	70	2	particular	particular	ADJ
iiclr-17476	70	3	accounting	accounting	NOUN
iiclr-17476	70	4	system	system	NOUN
iiclr-17476	70	5	,	,	PUNCT
iiclr-17476	70	6	though	though	SCONJ
iiclr-17476	70	7	useful	useful	ADJ
iiclr-17476	70	8	or	or	CCONJ
iiclr-17476	70	9	necessary	necessary	ADJ
iiclr-17476	70	10	as	as	ADP
iiclr-17476	70	11	a	a	DET
iiclr-17476	70	12	business	business	NOUN
iiclr-17476	70	13	aid	aid	NOUN
iiclr-17476	70	14	,	,	PUNCT
iiclr-17476	70	15	may	may	AUX
iiclr-17476	70	16	not	not	PART
iiclr-17476	70	17	fit	fit	VERB
iiclr-17476	70	18	the	the	DET
iiclr-17476	70	19	different	different	ADJ
iiclr-17476	70	20	requirements	requirement	NOUN
iiclr-17476	70	21	when	when	SCONJ
iiclr-17476	70	22	a	a	DET
iiclr-17476	70	23	state	state	NOUN
iiclr-17476	70	24	seeks	seek	VERB
iiclr-17476	70	25	to	to	PART
iiclr-17476	70	26	tax	tax	VERB
iiclr-17476	70	27	values	value	NOUN
iiclr-17476	70	28	created	create	VERB
iiclr-17476	70	29	by	by	ADP
iiclr-17476	70	30	business	business	NOUN
iiclr-17476	70	31	within	within	ADP
iiclr-17476	70	32	its	its	PRON
iiclr-17476	70	33	borders	border	NOUN
iiclr-17476	70	34	.	.	PUNCT
iiclr-17476	71	1	that	that	PRON
iiclr-17476	71	2	may	may	AUX
iiclr-17476	71	3	be	be	AUX
iiclr-17476	71	4	due	due	ADJ
iiclr-17476	71	5	to	to	ADP
iiclr-17476	71	6	the	the	DET
iiclr-17476	71	7	fact	fact	NOUN
iiclr-17476	71	8	,	,	PUNCT
iiclr-17476	71	9	as	as	SCONJ
iiclr-17476	71	10	stated	state	VERB
iiclr-17476	71	11	by	by	ADP
iiclr-17476	71	12	mr	mr	PROPN
iiclr-17476	71	13	.	.	PROPN
iiclr-17476	71	14	justice	justice	PROPN
iiclr-17476	71	15	brandeis	brandeis	PROPN
iiclr-17476	71	16	in	in	ADP
iiclr-17476	71	17	underwood	underwood	PROPN
iiclr-17476	71	18	typewriter	typewriter	PROPN
iiclr-17476	71	19	co.	co.	PROPN
iiclr-17476	72	1	v.	v.	ADP
iiclr-17476	72	2	chamberlain	chamberlain	PROPN
iiclr-17476	72	3	,	,	PUNCT
iiclr-17476	72	4	.	.	PUNCT
iiclr-17476	72	5	.	.	PUNCT
iiclr-17476	72	6	.	.	PUNCT
iiclr-17476	73	1	that	that	PRON
iiclr-17476	73	2	a	a	DET
iiclr-17476	73	3	state	state	NOUN
iiclr-17476	73	4	in	in	ADP
iiclr-17476	73	5	attempting	attempt	VERB
iiclr-17476	73	6	to	to	PART
iiclr-17476	73	7	place	place	VERB
iiclr-17476	73	8	upon	upon	SCONJ
iiclr-17476	73	9	a	a	DET
iiclr-17476	73	10	business	business	NOUN
iiclr-17476	73	11	extending	extend	VERB
iiclr-17476	73	12	into	into	ADP
iiclr-17476	73	13	several	several	ADJ
iiclr-17476	73	14	states	state	NOUN
iiclr-17476	73	15	"	"	PUNCT
iiclr-17476	73	16	its	its	PRON
iiclr-17476	73	17	fair	fair	ADJ
iiclr-17476	73	18	share	share	NOUN
iiclr-17476	73	19	of	of	ADP
iiclr-17476	73	20	the	the	DET
iiclr-17476	73	21	burden	burden	NOUN
iiclr-17476	73	22	of	of	ADP
iiclr-17476	73	23	taxation	taxation	NOUN
iiclr-17476	73	24	"	"	PUNCT
iiclr-17476	73	25	is	be	AUX
iiclr-17476	73	26	"	"	PUNCT
iiclr-17476	73	27	faced	face	VERB
iiclr-17476	73	28	with	with	ADP
iiclr-17476	73	29	the	the	DET
iiclr-17476	73	30	impossibility	impossibility	NOUN
iiclr-17476	73	31	of	of	ADP
iiclr-17476	73	32	allocating	allocate	VERB
iiclr-17476	73	33	specifically	specifically	ADV
iiclr-17476	73	34	the	the	DET
iiclr-17476	73	35	profits	profit	NOUN
iiclr-17476	73	36	earned	earn	VERB
iiclr-17476	73	37	by	by	ADP
iiclr-17476	73	38	the	the	DET
iiclr-17476	73	39	processes	process	NOUN
iiclr-17476	73	40	conducted	conduct	VERB
iiclr-17476	73	41	within	within	ADP
iiclr-17476	73	42	its	its	PRON
iiclr-17476	73	43	borders	border	NOUN
iiclr-17476	73	44	.	.	PUNCT
iiclr-17476	73	45	"	"	PUNCT
iiclr-17476	74	1	furthermore	furthermore	ADV
iiclr-17476	74	2	,	,	PUNCT
iiclr-17476	74	3	the	the	DET
iiclr-17476	74	4	particular	particular	ADJ
iiclr-17476	74	5	system	system	NOUN
iiclr-17476	74	6	used	use	VERB
iiclr-17476	74	7	may	may	AUX
iiclr-17476	74	8	not	not	PART
iiclr-17476	74	9	reveal	reveal	VERB
iiclr-17476	74	10	the	the	DET
iiclr-17476	74	11	facts	fact	NOUN
iiclr-17476	74	12	basic	basic	ADJ
iiclr-17476	74	13	to	to	ADP
iiclr-17476	74	14	the	the	DET
iiclr-17476	74	15	state	state	NOUN
iiclr-17476	74	16	's	's	PART
iiclr-17476	74	17	determination	determination	NOUN
iiclr-17476	74	18	.	.	PUNCT
iiclr-17476	75	1	in	in	ADP
iiclr-17476	75	2	either	either	DET
iiclr-17476	75	3	aspect	aspect	NOUN
iiclr-17476	75	4	of	of	ADP
iiclr-17476	75	5	the	the	DET
iiclr-17476	75	6	matter	matter	NOUN
iiclr-17476	75	7	the	the	DET
iiclr-17476	75	8	results	result	NOUN
iiclr-17476	75	9	of	of	ADP
iiclr-17476	75	10	the	the	DET
iiclr-17476	75	11	accounting	accounting	NOUN
iiclr-17476	75	12	15	15	NUM
iiclr-17476	75	13	.	.	PUNCT
iiclr-17476	76	1	i	i	PRON
iiclr-17476	76	2	d.	d.	PROPN
iiclr-17476	76	3	at	at	ADP
iiclr-17476	76	4	506	506	NUM
iiclr-17476	76	5	.	.	PUNCT
iiclr-17476	76	6	19921	19921	NUM
iiclr-17476	76	7	ind	ind	NOUN
iiclr-17476	76	8	.	.	PUNCT
iiclr-17476	76	9	int'l	int'l	PROPN
iiclr-17476	76	10	&	&	CCONJ
iiclr-17476	76	11	comp	comp	PROPN
iiclr-17476	76	12	.	.	PUNCT
iiclr-17476	77	1	l.	l.	PROPN
iiclr-17476	77	2	rev	rev	PROPN
iiclr-17476	77	3	.	.	PROPN
iiclr-17476	77	4	system	system	NOUN
iiclr-17476	77	5	employed	employ	VERB
iiclr-17476	77	6	by	by	ADP
iiclr-17476	77	7	appellant	appellant	NOUN
iiclr-17476	77	8	do	do	AUX
iiclr-17476	77	9	not	not	PART
iiclr-17476	77	10	impeach	impeach	VERB
iiclr-17476	77	11	the	the	DET
iiclr-17476	77	12	validity	validity	NOUN
iiclr-17476	77	13	or	or	CCONJ
iiclr-17476	77	14	propriety	propriety	NOUN
iiclr-17476	77	15	of	of	ADP
iiclr-17476	77	16	the	the	DET
iiclr-17476	77	17	formula	formula	NOUN
iiclr-17476	77	18	which	which	PRON
iiclr-17476	77	19	california	california	PROPN
iiclr-17476	77	20	has	have	AUX
iiclr-17476	77	21	applied	apply	VERB
iiclr-17476	77	22	here	here	ADV
iiclr-17476	77	23	.	.	PUNCT
iiclr-17476	77	24	'	'	PUNCT
iiclr-17476	78	1	6	6	NUM
iiclr-17476	78	2	thus	thus	ADV
iiclr-17476	78	3	,	,	PUNCT
iiclr-17476	78	4	how	how	SCONJ
iiclr-17476	78	5	a	a	DET
iiclr-17476	78	6	unitary	unitary	ADJ
iiclr-17476	78	7	business	business	NOUN
iiclr-17476	78	8	is	be	AUX
iiclr-17476	78	9	defined	define	VERB
iiclr-17476	78	10	for	for	ADP
iiclr-17476	78	11	state	state	NOUN
iiclr-17476	78	12	taxation	taxation	NOUN
iiclr-17476	78	13	purposes	purpose	NOUN
iiclr-17476	78	14	may	may	AUX
iiclr-17476	78	15	have	have	VERB
iiclr-17476	78	16	a	a	DET
iiclr-17476	78	17	dramatic	dramatic	ADJ
iiclr-17476	78	18	impact	impact	NOUN
iiclr-17476	78	19	on	on	ADP
iiclr-17476	78	20	the	the	DET
iiclr-17476	78	21	taxpayer	taxpayer	NOUN
iiclr-17476	78	22	and	and	CCONJ
iiclr-17476	78	23	the	the	DET
iiclr-17476	78	24	states	state	NOUN
iiclr-17476	78	25	'	'	PART
iiclr-17476	78	26	revenues	revenue	NOUN
iiclr-17476	78	27	.	.	PUNCT
iiclr-17476	79	1	with	with	ADP
iiclr-17476	79	2	the	the	DET
iiclr-17476	79	3	growth	growth	NOUN
iiclr-17476	79	4	of	of	ADP
iiclr-17476	79	5	the	the	DET
iiclr-17476	79	6	unitary	unitary	ADJ
iiclr-17476	79	7	business	business	NOUN
iiclr-17476	79	8	principle	principle	NOUN
iiclr-17476	79	9	,	,	PUNCT
iiclr-17476	79	10	taxpayers	taxpayer	NOUN
iiclr-17476	79	11	have	have	AUX
iiclr-17476	79	12	increasingly	increasingly	ADV
iiclr-17476	79	13	complained	complain	VERB
iiclr-17476	79	14	,	,	PUNCT
iiclr-17476	79	15	as	as	ADP
iiclr-17476	79	16	in	in	ADP
iiclr-17476	79	17	butler	butler	PROPN
iiclr-17476	79	18	bros	bros	PROPN
iiclr-17476	79	19	.	.	PROPN
iiclr-17476	79	20	,	,	PUNCT
iiclr-17476	79	21	that	that	SCONJ
iiclr-17476	79	22	states	state	NOUN
iiclr-17476	79	23	are	be	AUX
iiclr-17476	79	24	reaching	reach	VERB
iiclr-17476	79	25	beyond	beyond	ADP
iiclr-17476	79	26	their	their	PRON
iiclr-17476	79	27	borders	border	NOUN
iiclr-17476	79	28	and	and	CCONJ
iiclr-17476	79	29	subjecting	subject	VERB
iiclr-17476	79	30	corporations	corporation	NOUN
iiclr-17476	79	31	to	to	PART
iiclr-17476	79	32	double	double	ADJ
iiclr-17476	79	33	taxation	taxation	NOUN
iiclr-17476	79	34	.	.	PUNCT
iiclr-17476	80	1	at	at	ADP
iiclr-17476	80	2	the	the	DET
iiclr-17476	80	3	time	time	NOUN
iiclr-17476	80	4	butler	butler	PROPN
iiclr-17476	80	5	bros	bros	PROPN
iiclr-17476	80	6	.	.	PROPN
iiclr-17476	80	7	was	be	AUX
iiclr-17476	80	8	decided	decide	VERB
iiclr-17476	80	9	,	,	PUNCT
iiclr-17476	80	10	double	double	ADJ
iiclr-17476	80	11	taxation	taxation	NOUN
iiclr-17476	80	12	was	be	AUX
iiclr-17476	80	13	a	a	DET
iiclr-17476	80	14	valid	valid	ADJ
iiclr-17476	80	15	concern	concern	NOUN
iiclr-17476	80	16	because	because	SCONJ
iiclr-17476	80	17	the	the	DET
iiclr-17476	80	18	unitary	unitary	ADJ
iiclr-17476	80	19	business	business	NOUN
iiclr-17476	80	20	principle	principle	NOUN
iiclr-17476	80	21	operates	operate	VERB
iiclr-17476	80	22	as	as	SCONJ
iiclr-17476	80	23	intended	intend	VERB
iiclr-17476	80	24	only	only	ADV
iiclr-17476	80	25	if	if	SCONJ
iiclr-17476	80	26	all	all	DET
iiclr-17476	80	27	fifty	fifty	NUM
iiclr-17476	80	28	states	state	NOUN
iiclr-17476	80	29	are	be	AUX
iiclr-17476	80	30	using	use	VERB
iiclr-17476	80	31	the	the	DET
iiclr-17476	80	32	same	same	ADJ
iiclr-17476	80	33	apportionment	apportionment	ADJ
iiclr-17476	80	34	formula	formula	NOUN
iiclr-17476	80	35	.	.	PUNCT
iiclr-17476	81	1	because	because	SCONJ
iiclr-17476	81	2	of	of	ADP
iiclr-17476	81	3	the	the	DET
iiclr-17476	81	4	concern	concern	NOUN
iiclr-17476	81	5	of	of	ADP
iiclr-17476	81	6	double	double	ADJ
iiclr-17476	81	7	taxation	taxation	NOUN
iiclr-17476	81	8	,	,	PUNCT
iiclr-17476	81	9	uniformity	uniformity	NOUN
iiclr-17476	81	10	in	in	ADP
iiclr-17476	81	11	state	state	NOUN
iiclr-17476	81	12	taxation	taxation	NOUN
iiclr-17476	81	13	became	become	VERB
iiclr-17476	81	14	essential	essential	ADJ
iiclr-17476	81	15	.	.	PUNCT
iiclr-17476	82	1	b.	b.	PROPN
iiclr-17476	82	2	uniform	uniform	PROPN
iiclr-17476	82	3	division	division	PROPN
iiclr-17476	82	4	of	of	ADP
iiclr-17476	82	5	income	income	NOUN
iiclr-17476	82	6	for	for	ADP
iiclr-17476	82	7	tax	tax	NOUN
iiclr-17476	82	8	purposes	purpose	NOUN
iiclr-17476	82	9	act	act	VERB
iiclr-17476	82	10	(	(	PUNCT
iiclr-17476	82	11	uditpa	uditpa	NOUN
iiclr-17476	82	12	)	)	PUNCT
iiclr-17476	82	13	in	in	ADP
iiclr-17476	82	14	an	an	DET
iiclr-17476	82	15	effort	effort	NOUN
iiclr-17476	82	16	to	to	PART
iiclr-17476	82	17	bring	bring	VERB
iiclr-17476	82	18	uniformity	uniformity	NOUN
iiclr-17476	82	19	to	to	ADP
iiclr-17476	82	20	state	state	NOUN
iiclr-17476	82	21	taxation	taxation	NOUN
iiclr-17476	82	22	,	,	PUNCT
iiclr-17476	82	23	the	the	DET
iiclr-17476	82	24	national	national	ADJ
iiclr-17476	82	25	conference	conference	NOUN
iiclr-17476	82	26	of	of	ADP
iiclr-17476	82	27	commissioners	commissioner	NOUN
iiclr-17476	82	28	on	on	ADP
iiclr-17476	82	29	uniform	uniform	ADJ
iiclr-17476	82	30	state	state	NOUN
iiclr-17476	82	31	laws	law	NOUN
iiclr-17476	82	32	drafted	draft	VERB
iiclr-17476	82	33	,	,	PUNCT
iiclr-17476	82	34	in	in	ADP
iiclr-17476	82	35	1957	1957	NUM
iiclr-17476	82	36	,	,	PUNCT
iiclr-17476	82	37	the	the	DET
iiclr-17476	82	38	uniform	uniform	ADJ
iiclr-17476	82	39	division	division	NOUN
iiclr-17476	82	40	of	of	ADP
iiclr-17476	82	41	income	income	NOUN
iiclr-17476	82	42	for	for	ADP
iiclr-17476	82	43	tax	tax	NOUN
iiclr-17476	82	44	purposes	purpose	NOUN
iiclr-17476	82	45	act	act	VERB
iiclr-17476	82	46	(	(	PUNCT
iiclr-17476	82	47	uditpa	uditpa	NOUN
iiclr-17476	82	48	)	)	PUNCT
iiclr-17476	82	49	.	.	PUNCT
iiclr-17476	83	1	17	17	NUM
iiclr-17476	83	2	uditpa	uditpa	NOUN
iiclr-17476	83	3	was	be	AUX
iiclr-17476	83	4	enacted	enact	VERB
iiclr-17476	83	5	by	by	ADP
iiclr-17476	83	6	the	the	DET
iiclr-17476	83	7	states	state	NOUN
iiclr-17476	83	8	to	to	PART
iiclr-17476	83	9	protect	protect	VERB
iiclr-17476	83	10	interstate	interstate	ADJ
iiclr-17476	83	11	businesses	business	NOUN
iiclr-17476	83	12	from	from	ADP
iiclr-17476	83	13	arbitrary	arbitrary	ADJ
iiclr-17476	83	14	tax	tax	NOUN
iiclr-17476	83	15	assessments	assessment	NOUN
iiclr-17476	83	16	and	and	CCONJ
iiclr-17476	83	17	to	to	PART
iiclr-17476	83	18	minimize	minimize	VERB
iiclr-17476	83	19	double	double	ADJ
iiclr-17476	83	20	taxation	taxation	NOUN
iiclr-17476	83	21	of	of	ADP
iiclr-17476	83	22	interstate	interstate	ADJ
iiclr-17476	83	23	commerce	commerce	NOUN
iiclr-17476	83	24	.	.	PUNCT
iiclr-17476	84	1	18	18	NUM
iiclr-17476	84	2	these	these	DET
iiclr-17476	84	3	goals	goal	NOUN
iiclr-17476	84	4	are	be	AUX
iiclr-17476	84	5	accomplished	accomplish	VERB
iiclr-17476	84	6	by	by	ADP
iiclr-17476	84	7	a	a	DET
iiclr-17476	84	8	three	three	NUM
iiclr-17476	84	9	-	-	PUNCT
iiclr-17476	84	10	factor	factor	NOUN
iiclr-17476	84	11	formula	formula	NOUN
iiclr-17476	84	12	which	which	PRON
iiclr-17476	84	13	apportions	apportion	VERB
iiclr-17476	84	14	a	a	DET
iiclr-17476	84	15	business	business	NOUN
iiclr-17476	84	16	's	's	PART
iiclr-17476	84	17	income	income	NOUN
iiclr-17476	84	18	to	to	ADP
iiclr-17476	84	19	a	a	DET
iiclr-17476	84	20	state	state	NOUN
iiclr-17476	84	21	by	by	ADP
iiclr-17476	84	22	computing	compute	VERB
iiclr-17476	84	23	an	an	DET
iiclr-17476	84	24	average	average	NOUN
iiclr-17476	84	25	based	base	VERB
iiclr-17476	84	26	on	on	ADP
iiclr-17476	84	27	the	the	DET
iiclr-17476	84	28	percentage	percentage	NOUN
iiclr-17476	84	29	of	of	ADP
iiclr-17476	84	30	a	a	DET
iiclr-17476	84	31	business	business	NOUN
iiclr-17476	84	32	's	's	PART
iiclr-17476	84	33	payroll	payroll	NOUN
iiclr-17476	84	34	,	,	PUNCT
iiclr-17476	84	35	property	property	NOUN
iiclr-17476	84	36	,	,	PUNCT
iiclr-17476	84	37	and	and	CCONJ
iiclr-17476	84	38	sales	sale	NOUN
iiclr-17476	84	39	within	within	ADP
iiclr-17476	84	40	that	that	DET
iiclr-17476	84	41	state	state	NOUN
iiclr-17476	84	42	9	9	NUM
iiclr-17476	84	43	the	the	DET
iiclr-17476	84	44	resulting	result	VERB
iiclr-17476	84	45	percentage	percentage	NOUN
iiclr-17476	84	46	is	be	AUX
iiclr-17476	84	47	multiplied	multiply	VERB
iiclr-17476	84	48	by	by	ADP
iiclr-17476	84	49	business	business	NOUN
iiclr-17476	84	50	income	income	NOUN
iiclr-17476	84	51	,	,	PUNCT
iiclr-17476	84	52	as	as	SCONJ
iiclr-17476	84	53	opposed	oppose	VERB
iiclr-17476	84	54	to	to	ADP
iiclr-17476	84	55	non	non	ADJ
iiclr-17476	84	56	-	-	ADJ
iiclr-17476	84	57	business	business	ADJ
iiclr-17476	84	58	income	income	NOUN
iiclr-17476	84	59	which	which	PRON
iiclr-17476	84	60	is	be	AUX
iiclr-17476	84	61	allocated	allocate	VERB
iiclr-17476	84	62	to	to	ADP
iiclr-17476	84	63	the	the	DET
iiclr-17476	84	64	state	state	NOUN
iiclr-17476	84	65	of	of	ADP
iiclr-17476	84	66	commercial	commercial	ADJ
iiclr-17476	84	67	domicile	domicile	NOUN
iiclr-17476	84	68	.	.	PUNCT
iiclr-17476	85	1	20	20	NUM
iiclr-17476	85	2	theoretically	theoretically	ADV
iiclr-17476	85	3	,	,	PUNCT
iiclr-17476	85	4	if	if	SCONJ
iiclr-17476	85	5	all	all	PRON
iiclr-17476	85	6	of	of	ADP
iiclr-17476	85	7	the	the	DET
iiclr-17476	85	8	states	state	NOUN
iiclr-17476	85	9	use	use	VERB
iiclr-17476	85	10	the	the	DET
iiclr-17476	85	11	same	same	ADJ
iiclr-17476	85	12	apportionment	apportionment	NOUN
iiclr-17476	85	13	formula	formula	NOUN
iiclr-17476	85	14	and	and	CCONJ
iiclr-17476	85	15	the	the	DET
iiclr-17476	85	16	same	same	ADJ
iiclr-17476	85	17	definition	definition	NOUN
iiclr-17476	85	18	of	of	ADP
iiclr-17476	85	19	business	business	NOUN
iiclr-17476	85	20	income	income	NOUN
iiclr-17476	85	21	,	,	PUNCT
iiclr-17476	85	22	the	the	DET
iiclr-17476	85	23	states	state	NOUN
iiclr-17476	85	24	will	will	AUX
iiclr-17476	85	25	only	only	ADV
iiclr-17476	85	26	tax	tax	VERB
iiclr-17476	85	27	one	one	NUM
iiclr-17476	85	28	hundred	hundred	NUM
iiclr-17476	85	29	percent	percent	NOUN
iiclr-17476	85	30	of	of	ADP
iiclr-17476	85	31	the	the	DET
iiclr-17476	85	32	business	business	NOUN
iiclr-17476	85	33	's	's	PART
iiclr-17476	85	34	taxable	taxable	ADJ
iiclr-17476	85	35	income	income	NOUN
iiclr-17476	85	36	.	.	PUNCT
iiclr-17476	86	1	uditpa	uditpa	NOUN
iiclr-17476	86	2	allows	allow	VERB
iiclr-17476	86	3	for	for	SCONJ
iiclr-17476	86	4	a	a	DET
iiclr-17476	86	5	state	state	NOUN
iiclr-17476	86	6	to	to	PART
iiclr-17476	86	7	alter	alter	VERB
iiclr-17476	86	8	or	or	CCONJ
iiclr-17476	86	9	disregard	disregard	VERB
iiclr-17476	86	10	the	the	DET
iiclr-17476	86	11	16	16	NUM
iiclr-17476	86	12	.	.	PUNCT
iiclr-17476	87	1	i	i	PRON
iiclr-17476	87	2	d.	d.	PROPN
iiclr-17476	87	3	at	at	ADP
iiclr-17476	87	4	507	507	NUM
iiclr-17476	87	5	-	-	SYM
iiclr-17476	87	6	08	08	NUM
iiclr-17476	87	7	(	(	PUNCT
iiclr-17476	87	8	citations	citation	NOUN
iiclr-17476	87	9	omitted	omit	VERB
iiclr-17476	87	10	)	)	PUNCT
iiclr-17476	87	11	.	.	PUNCT
iiclr-17476	88	1	17	17	NUM
iiclr-17476	88	2	.	.	PUNCT
iiclr-17476	88	3	unif	unif	PROPN
iiclr-17476	88	4	.	.	PUNCT
iiclr-17476	89	1	division	division	NOUN
iiclr-17476	89	2	of	of	ADP
iiclr-17476	89	3	income	income	NOUN
iiclr-17476	89	4	for	for	ADP
iiclr-17476	89	5	tax	tax	NOUN
iiclr-17476	89	6	purposes	purpose	NOUN
iiclr-17476	89	7	act	act	PROPN
iiclr-17476	89	8	,	,	PUNCT
iiclr-17476	89	9	7a	7a	NUM
iiclr-17476	89	10	u.l.a	u.l.a	NOUN
iiclr-17476	89	11	.	.	PUNCT
iiclr-17476	90	1	91	91	NUM
iiclr-17476	90	2	,	,	PUNCT
iiclr-17476	90	3	ss	ss	ADV
iiclr-17476	90	4	4	4	NUM
iiclr-17476	90	5	-	-	SYM
iiclr-17476	90	6	8	8	NUM
iiclr-17476	90	7	(	(	PUNCT
iiclr-17476	90	8	master	master	NOUN
iiclr-17476	90	9	ed	ed	NOUN
iiclr-17476	90	10	.	.	PROPN
iiclr-17476	90	11	1992	1992	NUM
iiclr-17476	90	12	supp	supp	PROPN
iiclr-17476	90	13	.	.	PUNCT
iiclr-17476	90	14	)	)	PUNCT
iiclr-17476	90	15	.	.	PUNCT
iiclr-17476	91	1	18	18	NUM
iiclr-17476	91	2	.	.	X
iiclr-17476	92	1	raabe	raabe	PROPN
iiclr-17476	92	2	,	,	PUNCT
iiclr-17476	92	3	supra	supra	PROPN
iiclr-17476	92	4	note	note	PROPN
iiclr-17476	92	5	4	4	NUM
iiclr-17476	92	6	,	,	PUNCT
iiclr-17476	92	7	at	at	ADP
iiclr-17476	92	8	1	1	NUM
iiclr-17476	92	9	-	-	SYM
iiclr-17476	92	10	412	412	NUM
iiclr-17476	92	11	.	.	NOUN
iiclr-17476	92	12	19	19	NUM
iiclr-17476	92	13	.	.	PUNCT
iiclr-17476	93	1	i	i	PRON
iiclr-17476	93	2	d.	d.	PROPN
iiclr-17476	93	3	20	20	NUM
iiclr-17476	93	4	.	.	PUNCT
iiclr-17476	94	1	for	for	ADP
iiclr-17476	94	2	example	example	NOUN
iiclr-17476	94	3	,	,	PUNCT
iiclr-17476	94	4	one	one	NUM
iiclr-17476	94	5	business	business	NOUN
iiclr-17476	94	6	is	be	AUX
iiclr-17476	94	7	composed	compose	VERB
iiclr-17476	94	8	of	of	ADP
iiclr-17476	94	9	two	two	NUM
iiclr-17476	94	10	divisions	division	NOUN
iiclr-17476	94	11	.	.	PUNCT
iiclr-17476	95	1	one	one	NUM
iiclr-17476	95	2	division	division	NOUN
iiclr-17476	95	3	makes	make	VERB
iiclr-17476	95	4	curtains	curtain	NOUN
iiclr-17476	95	5	at	at	ADP
iiclr-17476	95	6	its	its	PRON
iiclr-17476	95	7	plant	plant	NOUN
iiclr-17476	95	8	in	in	ADP
iiclr-17476	95	9	indiana	indiana	PROPN
iiclr-17476	95	10	and	and	CCONJ
iiclr-17476	95	11	the	the	DET
iiclr-17476	95	12	other	other	ADJ
iiclr-17476	95	13	division	division	NOUN
iiclr-17476	95	14	makes	make	VERB
iiclr-17476	95	15	dog	dog	NOUN
iiclr-17476	95	16	food	food	NOUN
iiclr-17476	95	17	at	at	ADP
iiclr-17476	95	18	its	its	PRON
iiclr-17476	95	19	plant	plant	NOUN
iiclr-17476	95	20	in	in	ADP
iiclr-17476	95	21	ohio	ohio	PROPN
iiclr-17476	95	22	.	.	PUNCT
iiclr-17476	96	1	the	the	DET
iiclr-17476	96	2	curtain	curtain	NOUN
iiclr-17476	96	3	plant	plant	NOUN
iiclr-17476	96	4	in	in	ADP
iiclr-17476	96	5	indiana	indiana	PROPN
iiclr-17476	96	6	has	have	VERB
iiclr-17476	96	7	ten	ten	NUM
iiclr-17476	96	8	dollars	dollar	NOUN
iiclr-17476	96	9	of	of	ADP
iiclr-17476	96	10	payroll	payroll	NOUN
iiclr-17476	96	11	,	,	PUNCT
iiclr-17476	96	12	property	property	NOUN
iiclr-17476	96	13	,	,	PUNCT
iiclr-17476	96	14	and	and	CCONJ
iiclr-17476	96	15	sales	sale	NOUN
iiclr-17476	96	16	in	in	ADP
iiclr-17476	96	17	indiana	indiana	PROPN
iiclr-17476	96	18	.	.	PUNCT
iiclr-17476	97	1	the	the	DET
iiclr-17476	97	2	dog	dog	NOUN
iiclr-17476	97	3	food	food	NOUN
iiclr-17476	97	4	plant	plant	NOUN
iiclr-17476	97	5	in	in	ADP
iiclr-17476	97	6	ohio	ohio	PROPN
iiclr-17476	97	7	has	have	VERB
iiclr-17476	97	8	twenty	twenty	NUM
iiclr-17476	97	9	dollars	dollar	NOUN
iiclr-17476	97	10	of	of	ADP
iiclr-17476	97	11	payroll	payroll	NOUN
iiclr-17476	97	12	,	,	PUNCT
iiclr-17476	97	13	property	property	NOUN
iiclr-17476	97	14	,	,	PUNCT
iiclr-17476	97	15	and	and	CCONJ
iiclr-17476	97	16	sales	sale	NOUN
iiclr-17476	97	17	in	in	ADP
iiclr-17476	97	18	ohio	ohio	PROPN
iiclr-17476	97	19	.	.	PUNCT
iiclr-17476	98	1	the	the	DET
iiclr-17476	98	2	business	business	NOUN
iiclr-17476	98	3	's	's	PART
iiclr-17476	98	4	total	total	ADJ
iiclr-17476	98	5	income	income	NOUN
iiclr-17476	98	6	for	for	ADP
iiclr-17476	98	7	the	the	DET
iiclr-17476	98	8	fiscal	fiscal	ADJ
iiclr-17476	98	9	year	year	NOUN
iiclr-17476	98	10	is	be	AUX
iiclr-17476	98	11	100	100	NUM
iiclr-17476	98	12	dollars	dollar	NOUN
iiclr-17476	98	13	.	.	PUNCT
iiclr-17476	99	1	using	use	VERB
iiclr-17476	99	2	the	the	DET
iiclr-17476	99	3	uditpa	uditpa	NOUN
iiclr-17476	99	4	formula	formula	NOUN
iiclr-17476	99	5	,	,	PUNCT
iiclr-17476	99	6	indiana	indiana	PROPN
iiclr-17476	99	7	may	may	AUX
iiclr-17476	99	8	tax	tax	VERB
iiclr-17476	99	9	thirty	thirty	NUM
iiclr-17476	99	10	-	-	PUNCT
iiclr-17476	99	11	three	three	NUM
iiclr-17476	99	12	dollars	dollar	NOUN
iiclr-17476	99	13	of	of	ADP
iiclr-17476	99	14	the	the	DET
iiclr-17476	99	15	business	business	NOUN
iiclr-17476	99	16	's	's	PART
iiclr-17476	99	17	income	income	NOUN
iiclr-17476	99	18	(	(	PUNCT
iiclr-17476	99	19	(	(	PUNCT
iiclr-17476	99	20	10/	10/	NOUN
iiclr-17476	99	21	30	30	NUM
iiclr-17476	99	22	+	+	NUM
iiclr-17476	99	23	10/30	10/30	NUM
iiclr-17476	100	1	+	+	NUM
iiclr-17476	100	2	10/30)/3	10/30)/3	NUM
iiclr-17476	100	3	x	x	SYM
iiclr-17476	100	4	100	100	NUM
iiclr-17476	100	5	)	)	PUNCT
iiclr-17476	100	6	,	,	PUNCT
iiclr-17476	100	7	and	and	CCONJ
iiclr-17476	100	8	ohio	ohio	PROPN
iiclr-17476	100	9	may	may	AUX
iiclr-17476	100	10	tax	tax	VERB
iiclr-17476	100	11	sixty	sixty	NUM
iiclr-17476	100	12	-	-	PUNCT
iiclr-17476	100	13	six	six	NUM
iiclr-17476	100	14	dollars	dollar	NOUN
iiclr-17476	100	15	of	of	ADP
iiclr-17476	100	16	income	income	NOUN
iiclr-17476	100	17	(	(	PUNCT
iiclr-17476	100	18	(	(	PUNCT
iiclr-17476	100	19	20/30	20/30	NUM
iiclr-17476	101	1	+	+	NUM
iiclr-17476	101	2	20/30	20/30	NUM
iiclr-17476	101	3	+	+	CCONJ
iiclr-17476	101	4	20/30)/3	20/30)/3	NUM
iiclr-17476	101	5	x	x	SYM
iiclr-17476	101	6	100	100	NUM
iiclr-17476	101	7	)	)	PUNCT
iiclr-17476	101	8	.	.	PUNCT
iiclr-17476	102	1	[	[	X
iiclr-17476	102	2	vol	vol	NOUN
iiclr-17476	102	3	.	.	PUNCT
iiclr-17476	102	4	3:135	3:135	NUM
iiclr-17476	102	5	california	california	PROPN
iiclr-17476	102	6	and	and	CCONJ
iiclr-17476	102	7	unitary	unitary	ADJ
iiclr-17476	102	8	taxation	taxation	NOUN
iiclr-17476	102	9	apportionment	apportionment	NOUN
iiclr-17476	102	10	formula	formula	NOUN
iiclr-17476	102	11	if	if	SCONJ
iiclr-17476	102	12	it	it	PRON
iiclr-17476	102	13	would	would	AUX
iiclr-17476	102	14	produce	produce	VERB
iiclr-17476	102	15	an	an	DET
iiclr-17476	102	16	unfair	unfair	ADJ
iiclr-17476	102	17	result	result	NOUN
iiclr-17476	102	18	.	.	PUNCT
iiclr-17476	103	1	twentythree	twentythree	PROPN
iiclr-17476	103	2	states	state	NOUN
iiclr-17476	103	3	,	,	PUNCT
iiclr-17476	103	4	including	include	VERB
iiclr-17476	103	5	california	california	PROPN
iiclr-17476	103	6	,	,	PUNCT
iiclr-17476	103	7	have	have	AUX
iiclr-17476	103	8	enacted	enact	VERB
iiclr-17476	103	9	uditpa	uditpa	NOUN
iiclr-17476	103	10	.	.	PUNCT
iiclr-17476	104	1	21	21	NUM
iiclr-17476	104	2	the	the	DET
iiclr-17476	104	3	principles	principle	NOUN
iiclr-17476	104	4	of	of	ADP
iiclr-17476	104	5	apportionment	apportionment	NOUN
iiclr-17476	104	6	and	and	CCONJ
iiclr-17476	104	7	the	the	DET
iiclr-17476	104	8	unitary	unitary	ADJ
iiclr-17476	104	9	business	business	NOUN
iiclr-17476	104	10	are	be	AUX
iiclr-17476	104	11	firmly	firmly	ADV
iiclr-17476	104	12	entrenched	entrench	VERB
iiclr-17476	104	13	in	in	ADP
iiclr-17476	104	14	the	the	DET
iiclr-17476	104	15	field	field	NOUN
iiclr-17476	104	16	of	of	ADP
iiclr-17476	104	17	state	state	NOUN
iiclr-17476	104	18	taxation	taxation	NOUN
iiclr-17476	104	19	.	.	PUNCT
iiclr-17476	105	1	writing	write	VERB
iiclr-17476	105	2	for	for	ADP
iiclr-17476	105	3	the	the	DET
iiclr-17476	105	4	majority	majority	NOUN
iiclr-17476	105	5	in	in	ADP
iiclr-17476	105	6	mobil	mobil	PROPN
iiclr-17476	105	7	oil	oil	PROPN
iiclr-17476	105	8	corp	corp	PROPN
iiclr-17476	105	9	.	.	PROPN
iiclr-17476	106	1	v.	v.	PROPN
iiclr-17476	106	2	commissioner	commissioner	NOUN
iiclr-17476	106	3	of	of	ADP
iiclr-17476	106	4	taxes	taxis	NOUN
iiclr-17476	106	5	of	of	ADP
iiclr-17476	106	6	vermont	vermont	PROPN
iiclr-17476	106	7	,	,	PUNCT
iiclr-17476	106	8	justice	justice	NOUN
iiclr-17476	106	9	blackmun	blackmun	NOUN
iiclr-17476	106	10	declared	declare	VERB
iiclr-17476	106	11	that	that	SCONJ
iiclr-17476	106	12	"	"	PUNCT
iiclr-17476	106	13	the	the	DET
iiclr-17476	106	14	linchpin	linchpin	NOUN
iiclr-17476	106	15	of	of	ADP
iiclr-17476	106	16	apportionability	apportionability	NOUN
iiclr-17476	106	17	in	in	ADP
iiclr-17476	106	18	the	the	DET
iiclr-17476	106	19	field	field	NOUN
iiclr-17476	106	20	of	of	ADP
iiclr-17476	106	21	state	state	NOUN
iiclr-17476	106	22	income	income	NOUN
iiclr-17476	106	23	taxation	taxation	NOUN
iiclr-17476	106	24	is	be	AUX
iiclr-17476	106	25	the	the	DET
iiclr-17476	106	26	unitary	unitary	ADJ
iiclr-17476	106	27	business	business	NOUN
iiclr-17476	106	28	principle	principle	NOUN
iiclr-17476	106	29	.	.	PUNCT
iiclr-17476	107	1	'	'	NUM
iiclr-17476	107	2	22	22	NUM
iiclr-17476	107	3	the	the	DET
iiclr-17476	107	4	states	state	NOUN
iiclr-17476	107	5	quickly	quickly	ADV
iiclr-17476	107	6	expanded	expand	VERB
iiclr-17476	107	7	the	the	DET
iiclr-17476	107	8	principle	principle	NOUN
iiclr-17476	107	9	to	to	PART
iiclr-17476	107	10	include	include	VERB
iiclr-17476	107	11	businesses	business	NOUN
iiclr-17476	107	12	based	base	VERB
iiclr-17476	107	13	in	in	ADP
iiclr-17476	107	14	foreign	foreign	ADJ
iiclr-17476	107	15	countries	country	NOUN
iiclr-17476	107	16	.	.	PUNCT
iiclr-17476	108	1	c.	c.	NOUN
iiclr-17476	108	2	the	the	DET
iiclr-17476	108	3	unitary	unitary	ADJ
iiclr-17476	108	4	business	business	NOUN
iiclr-17476	108	5	and	and	CCONJ
iiclr-17476	108	6	division	division	NOUN
iiclr-17476	108	7	of	of	ADP
iiclr-17476	108	8	net	net	ADJ
iiclr-17476	108	9	income	income	NOUN
iiclr-17476	108	10	among	among	ADP
iiclr-17476	108	11	nations	nation	NOUN
iiclr-17476	108	12	:	:	PUNCT
iiclr-17476	108	13	container	container	PROPN
iiclr-17476	108	14	corp	corp	PROPN
iiclr-17476	108	15	.	.	PROPN
iiclr-17476	108	16	apportioning	apportion	VERB
iiclr-17476	108	17	a	a	DET
iiclr-17476	108	18	business	business	NOUN
iiclr-17476	108	19	's	's	PART
iiclr-17476	108	20	income	income	NOUN
iiclr-17476	108	21	among	among	ADP
iiclr-17476	108	22	the	the	DET
iiclr-17476	108	23	states	state	NOUN
iiclr-17476	108	24	by	by	ADP
iiclr-17476	108	25	a	a	DET
iiclr-17476	108	26	threefactor	threefactor	NOUN
iiclr-17476	108	27	formula	formula	NOUN
iiclr-17476	108	28	became	become	VERB
iiclr-17476	108	29	widely	widely	ADV
iiclr-17476	108	30	accepted	accept	VERB
iiclr-17476	108	31	,	,	PUNCT
iiclr-17476	108	32	but	but	CCONJ
iiclr-17476	108	33	problems	problem	NOUN
iiclr-17476	108	34	surfaced	surface	VERB
iiclr-17476	108	35	when	when	SCONJ
iiclr-17476	108	36	states	state	NOUN
iiclr-17476	108	37	required	require	VERB
iiclr-17476	108	38	businesses	business	NOUN
iiclr-17476	108	39	to	to	PART
iiclr-17476	108	40	apportion	apportion	VERB
iiclr-17476	108	41	income	income	NOUN
iiclr-17476	108	42	derived	derive	VERB
iiclr-17476	108	43	from	from	ADP
iiclr-17476	108	44	operations	operation	NOUN
iiclr-17476	108	45	outside	outside	ADP
iiclr-17476	108	46	the	the	DET
iiclr-17476	108	47	united	united	PROPN
iiclr-17476	108	48	states.13	states.13	PROPN
iiclr-17476	108	49	foreign	foreign	ADJ
iiclr-17476	108	50	trading	trading	NOUN
iiclr-17476	108	51	partners	partner	NOUN
iiclr-17476	108	52	condemned	condemn	VERB
iiclr-17476	108	53	the	the	DET
iiclr-17476	108	54	states	state	NOUN
iiclr-17476	108	55	for	for	ADP
iiclr-17476	108	56	reaching	reach	VERB
iiclr-17476	108	57	beyond	beyond	ADP
iiclr-17476	108	58	their	their	PRON
iiclr-17476	108	59	jurisdictions	jurisdiction	NOUN
iiclr-17476	108	60	for	for	ADP
iiclr-17476	108	61	revenues.24	revenues.24	NOUN
iiclr-17476	108	62	in	in	ADP
iiclr-17476	108	63	the	the	DET
iiclr-17476	108	64	early	early	ADJ
iiclr-17476	108	65	1980	1980	NUM
iiclr-17476	108	66	's	's	PART
iiclr-17476	108	67	,	,	PUNCT
iiclr-17476	108	68	six	six	NUM
iiclr-17476	108	69	states	state	NOUN
iiclr-17476	108	70	required	require	VERB
iiclr-17476	108	71	a	a	DET
iiclr-17476	108	72	multinational	multinational	ADJ
iiclr-17476	108	73	corporation	corporation	NOUN
iiclr-17476	108	74	to	to	PART
iiclr-17476	108	75	apportion	apportion	VERB
iiclr-17476	108	76	its	its	PRON
iiclr-17476	108	77	worldwide	worldwide	ADJ
iiclr-17476	108	78	income	income	NOUN
iiclr-17476	108	79	,	,	PUNCT
iiclr-17476	108	80	with	with	ADP
iiclr-17476	108	81	california	california	PROPN
iiclr-17476	108	82	receiving	receive	VERB
iiclr-17476	108	83	the	the	DET
iiclr-17476	108	84	most	most	ADJ
iiclr-17476	108	85	attention.2	attention.2	NOUN
iiclr-17476	108	86	5	5	NUM
iiclr-17476	108	87	the	the	DET
iiclr-17476	108	88	supreme	supreme	PROPN
iiclr-17476	108	89	court	court	PROPN
iiclr-17476	108	90	addressed	address	VERB
iiclr-17476	108	91	the	the	DET
iiclr-17476	108	92	constitutionality	constitutionality	NOUN
iiclr-17476	108	93	of	of	ADP
iiclr-17476	108	94	worldwide	worldwide	ADJ
iiclr-17476	108	95	unitary	unitary	ADJ
iiclr-17476	108	96	taxation	taxation	NOUN
iiclr-17476	108	97	in	in	ADP
iiclr-17476	108	98	the	the	DET
iiclr-17476	108	99	1983	1983	NUM
iiclr-17476	108	100	case	case	NOUN
iiclr-17476	108	101	of	of	ADP
iiclr-17476	108	102	container	container	PROPN
iiclr-17476	108	103	corp	corp	PROPN
iiclr-17476	108	104	.	.	PROPN
iiclr-17476	108	105	of	of	ADP
iiclr-17476	108	106	america	america	PROPN
iiclr-17476	108	107	v.	v.	ADP
iiclr-17476	108	108	franchise	franchise	PROPN
iiclr-17476	108	109	21	21	NUM
iiclr-17476	108	110	.	.	PUNCT
iiclr-17476	109	1	applications	application	NOUN
iiclr-17476	109	2	of	of	ADP
iiclr-17476	109	3	the	the	DET
iiclr-17476	109	4	unitary	unitary	ADJ
iiclr-17476	109	5	business	business	NOUN
iiclr-17476	109	6	doctrine	doctrine	NOUN
iiclr-17476	109	7	,	,	PUNCT
iiclr-17476	109	8	i	i	PRON
iiclr-17476	109	9	multistate	multistate	VERB
iiclr-17476	109	10	corporate	corporate	ADJ
iiclr-17476	109	11	income	income	NOUN
iiclr-17476	109	12	tax	tax	NOUN
iiclr-17476	109	13	guide	guide	NOUN
iiclr-17476	109	14	(	(	PUNCT
iiclr-17476	109	15	cch	cch	PROPN
iiclr-17476	109	16	)	)	PUNCT
iiclr-17476	109	17	809	809	NUM
iiclr-17476	109	18	(	(	PUNCT
iiclr-17476	109	19	1991	1991	NUM
iiclr-17476	109	20	)	)	PUNCT
iiclr-17476	109	21	.	.	PUNCT
iiclr-17476	110	1	22	22	NUM
iiclr-17476	110	2	.	.	PUNCT
iiclr-17476	110	3	mobil	mobil	PROPN
iiclr-17476	110	4	oil	oil	PROPN
iiclr-17476	110	5	corp	corp	PROPN
iiclr-17476	110	6	.	.	PROPN
iiclr-17476	111	1	v.	v.	PROPN
iiclr-17476	111	2	commissioner	commissioner	NOUN
iiclr-17476	111	3	of	of	ADP
iiclr-17476	111	4	taxes	taxis	NOUN
iiclr-17476	111	5	of	of	ADP
iiclr-17476	111	6	vermont	vermont	NOUN
iiclr-17476	111	7	,	,	PUNCT
iiclr-17476	111	8	445	445	NUM
iiclr-17476	112	1	u.s	u.s	PROPN
iiclr-17476	112	2	.	.	PROPN
iiclr-17476	112	3	425	425	NUM
iiclr-17476	112	4	,	,	PUNCT
iiclr-17476	112	5	439	439	NUM
iiclr-17476	112	6	(	(	PUNCT
iiclr-17476	112	7	1980	1980	NUM
iiclr-17476	112	8	)	)	PUNCT
iiclr-17476	112	9	.	.	PUNCT
iiclr-17476	113	1	23	23	NUM
iiclr-17476	113	2	.	.	PUNCT
iiclr-17476	114	1	returning	return	VERB
iiclr-17476	114	2	to	to	ADP
iiclr-17476	114	3	the	the	DET
iiclr-17476	114	4	earlier	early	ADJ
iiclr-17476	114	5	example	example	NOUN
iiclr-17476	114	6	,	,	PUNCT
iiclr-17476	114	7	supra	supra	PROPN
iiclr-17476	114	8	note	note	NOUN
iiclr-17476	114	9	20	20	NUM
iiclr-17476	114	10	,	,	PUNCT
iiclr-17476	114	11	and	and	CCONJ
iiclr-17476	114	12	adding	add	VERB
iiclr-17476	114	13	some	some	DET
iiclr-17476	114	14	additional	additional	ADJ
iiclr-17476	114	15	facts	fact	NOUN
iiclr-17476	114	16	,	,	PUNCT
iiclr-17476	114	17	the	the	DET
iiclr-17476	114	18	dog	dog	NOUN
iiclr-17476	114	19	food	food	NOUN
iiclr-17476	114	20	plant	plant	NOUN
iiclr-17476	114	21	,	,	PUNCT
iiclr-17476	114	22	if	if	SCONJ
iiclr-17476	114	23	located	locate	VERB
iiclr-17476	114	24	in	in	ADP
iiclr-17476	114	25	china	china	PROPN
iiclr-17476	114	26	,	,	PUNCT
iiclr-17476	114	27	is	be	AUX
iiclr-17476	114	28	responsible	responsible	ADJ
iiclr-17476	114	29	as	as	ADP
iiclr-17476	114	30	a	a	DET
iiclr-17476	114	31	profit	profit	NOUN
iiclr-17476	114	32	center	center	NOUN
iiclr-17476	114	33	for	for	ADP
iiclr-17476	114	34	sixty	sixty	ADJ
iiclr-17476	114	35	dollars	dollar	NOUN
iiclr-17476	114	36	of	of	ADP
iiclr-17476	114	37	the	the	DET
iiclr-17476	114	38	income	income	NOUN
iiclr-17476	114	39	,	,	PUNCT
iiclr-17476	114	40	and	and	CCONJ
iiclr-17476	114	41	the	the	DET
iiclr-17476	114	42	curtain	curtain	NOUN
iiclr-17476	114	43	plant	plant	NOUN
iiclr-17476	114	44	in	in	ADP
iiclr-17476	114	45	the	the	DET
iiclr-17476	114	46	united	united	PROPN
iiclr-17476	114	47	states	states	PROPN
iiclr-17476	114	48	is	be	AUX
iiclr-17476	114	49	responsible	responsible	ADJ
iiclr-17476	114	50	for	for	ADP
iiclr-17476	114	51	forty	forty	NUM
iiclr-17476	114	52	dollars	dollar	NOUN
iiclr-17476	114	53	of	of	ADP
iiclr-17476	114	54	income	income	NOUN
iiclr-17476	114	55	.	.	PUNCT
iiclr-17476	115	1	the	the	DET
iiclr-17476	115	2	united	united	PROPN
iiclr-17476	115	3	states	states	PROPN
iiclr-17476	115	4	'	'	PART
iiclr-17476	115	5	tax	tax	NOUN
iiclr-17476	115	6	rate	rate	NOUN
iiclr-17476	115	7	on	on	ADP
iiclr-17476	115	8	income	income	NOUN
iiclr-17476	115	9	is	be	AUX
iiclr-17476	115	10	ten	ten	NUM
iiclr-17476	115	11	percent	percent	NOUN
iiclr-17476	115	12	(	(	PUNCT
iiclr-17476	115	13	10	10	NUM
iiclr-17476	115	14	%	%	NOUN
iiclr-17476	115	15	)	)	PUNCT
iiclr-17476	115	16	and	and	CCONJ
iiclr-17476	115	17	china	china	PROPN
iiclr-17476	115	18	's	's	PART
iiclr-17476	115	19	tax	tax	NOUN
iiclr-17476	115	20	rate	rate	NOUN
iiclr-17476	115	21	on	on	ADP
iiclr-17476	115	22	income	income	NOUN
iiclr-17476	115	23	is	be	AUX
iiclr-17476	115	24	twenty	twenty	NUM
iiclr-17476	115	25	percent	percent	NOUN
iiclr-17476	115	26	(	(	PUNCT
iiclr-17476	115	27	20	20	NUM
iiclr-17476	115	28	%	%	NOUN
iiclr-17476	115	29	)	)	PUNCT
iiclr-17476	115	30	.	.	PUNCT
iiclr-17476	116	1	assuming	assume	VERB
iiclr-17476	116	2	that	that	SCONJ
iiclr-17476	116	3	the	the	DET
iiclr-17476	116	4	business	business	NOUN
iiclr-17476	116	5	is	be	AUX
iiclr-17476	116	6	a	a	DET
iiclr-17476	116	7	profit	profit	NOUN
iiclr-17476	116	8	-	-	PUNCT
iiclr-17476	116	9	maximizing	maximize	VERB
iiclr-17476	116	10	enterprise	enterprise	NOUN
iiclr-17476	116	11	,	,	PUNCT
iiclr-17476	116	12	the	the	DET
iiclr-17476	116	13	business	business	NOUN
iiclr-17476	116	14	will	will	AUX
iiclr-17476	116	15	argue	argue	VERB
iiclr-17476	116	16	that	that	SCONJ
iiclr-17476	116	17	the	the	DET
iiclr-17476	116	18	two	two	NUM
iiclr-17476	116	19	divisions	division	NOUN
iiclr-17476	116	20	are	be	AUX
iiclr-17476	116	21	separate	separate	ADJ
iiclr-17476	116	22	entities	entity	NOUN
iiclr-17476	116	23	deserving	deserving	ADJ
iiclr-17476	116	24	of	of	ADP
iiclr-17476	116	25	separate	separate	ADJ
iiclr-17476	116	26	accounting	accounting	NOUN
iiclr-17476	116	27	.	.	PUNCT
iiclr-17476	117	1	since	since	SCONJ
iiclr-17476	117	2	apportionment	apportionment	NOUN
iiclr-17476	117	3	is	be	AUX
iiclr-17476	117	4	unnecessary	unnecessary	ADJ
iiclr-17476	117	5	,	,	PUNCT
iiclr-17476	117	6	the	the	DET
iiclr-17476	117	7	dog	dog	NOUN
iiclr-17476	117	8	food	food	NOUN
iiclr-17476	117	9	plant	plant	NOUN
iiclr-17476	117	10	in	in	ADP
iiclr-17476	117	11	china	china	PROPN
iiclr-17476	117	12	will	will	AUX
iiclr-17476	117	13	have	have	VERB
iiclr-17476	117	14	a	a	DET
iiclr-17476	117	15	tax	tax	NOUN
iiclr-17476	117	16	bill	bill	NOUN
iiclr-17476	117	17	of	of	ADP
iiclr-17476	117	18	twelve	twelve	NUM
iiclr-17476	117	19	dollars	dollar	NOUN
iiclr-17476	117	20	(	(	PUNCT
iiclr-17476	117	21	60	60	NUM
iiclr-17476	117	22	x	x	SYM
iiclr-17476	117	23	20	20	NUM
iiclr-17476	117	24	%	%	NOUN
iiclr-17476	117	25	)	)	PUNCT
iiclr-17476	117	26	and	and	CCONJ
iiclr-17476	117	27	the	the	DET
iiclr-17476	117	28	curtain	curtain	NOUN
iiclr-17476	117	29	plant	plant	NOUN
iiclr-17476	117	30	will	will	AUX
iiclr-17476	117	31	have	have	VERB
iiclr-17476	117	32	a	a	DET
iiclr-17476	117	33	tax	tax	NOUN
iiclr-17476	117	34	liability	liability	NOUN
iiclr-17476	117	35	of	of	ADP
iiclr-17476	117	36	four	four	NUM
iiclr-17476	117	37	dollars	dollar	NOUN
iiclr-17476	117	38	(	(	PUNCT
iiclr-17476	117	39	40	40	NUM
iiclr-17476	117	40	x	x	SYM
iiclr-17476	117	41	10	10	NUM
iiclr-17476	117	42	%	%	NOUN
iiclr-17476	117	43	)	)	PUNCT
iiclr-17476	117	44	for	for	ADP
iiclr-17476	117	45	a	a	DET
iiclr-17476	117	46	total	total	NOUN
iiclr-17476	117	47	of	of	ADP
iiclr-17476	117	48	sixteen	sixteen	NUM
iiclr-17476	117	49	dollars	dollar	NOUN
iiclr-17476	117	50	.	.	PUNCT
iiclr-17476	118	1	if	if	SCONJ
iiclr-17476	118	2	the	the	DET
iiclr-17476	118	3	two	two	NUM
iiclr-17476	118	4	divisions	division	NOUN
iiclr-17476	118	5	were	be	AUX
iiclr-17476	118	6	a	a	DET
iiclr-17476	118	7	unitary	unitary	ADJ
iiclr-17476	118	8	business	business	NOUN
iiclr-17476	118	9	,	,	PUNCT
iiclr-17476	118	10	they	they	PRON
iiclr-17476	118	11	would	would	AUX
iiclr-17476	118	12	have	have	VERB
iiclr-17476	118	13	to	to	PART
iiclr-17476	118	14	apportion	apportion	VERB
iiclr-17476	118	15	their	their	PRON
iiclr-17476	118	16	income	income	NOUN
iiclr-17476	118	17	between	between	ADP
iiclr-17476	118	18	the	the	DET
iiclr-17476	118	19	two	two	NUM
iiclr-17476	118	20	countries	country	NOUN
iiclr-17476	118	21	which	which	PRON
iiclr-17476	118	22	would	would	AUX
iiclr-17476	118	23	result	result	VERB
iiclr-17476	118	24	in	in	ADP
iiclr-17476	118	25	a	a	DET
iiclr-17476	118	26	tax	tax	NOUN
iiclr-17476	118	27	liability	liability	NOUN
iiclr-17476	118	28	of	of	ADP
iiclr-17476	118	29	16.33	16.33	NUM
iiclr-17476	118	30	dollars	dollar	NOUN
iiclr-17476	118	31	(	(	PUNCT
iiclr-17476	118	32	(	(	PUNCT
iiclr-17476	118	33	20	20	NUM
iiclr-17476	118	34	%	%	NOUN
iiclr-17476	118	35	x	x	NOUN
iiclr-17476	118	36	66	66	NUM
iiclr-17476	118	37	)	)	PUNCT
iiclr-17476	119	1	+	+	CCONJ
iiclr-17476	119	2	(	(	PUNCT
iiclr-17476	119	3	10	10	NUM
iiclr-17476	119	4	%	%	NOUN
iiclr-17476	119	5	x	x	SYM
iiclr-17476	119	6	33	33	NUM
iiclr-17476	119	7	)	)	PUNCT
iiclr-17476	119	8	)	)	PUNCT
iiclr-17476	119	9	.	.	PUNCT
iiclr-17476	120	1	24	24	NUM
iiclr-17476	120	2	.	.	PUNCT
iiclr-17476	121	1	akio	akio	PROPN
iiclr-17476	121	2	morita	morita	PROPN
iiclr-17476	121	3	,	,	PUNCT
iiclr-17476	121	4	the	the	DET
iiclr-17476	121	5	chairman	chairman	NOUN
iiclr-17476	121	6	and	and	CCONJ
iiclr-17476	121	7	ceo	ceo	NOUN
iiclr-17476	121	8	of	of	ADP
iiclr-17476	121	9	sony	sony	PROPN
iiclr-17476	121	10	corporation	corporation	PROPN
iiclr-17476	121	11	said	say	VERB
iiclr-17476	121	12	,	,	PUNCT
iiclr-17476	121	13	"	"	PUNCT
iiclr-17476	121	14	[	[	X
iiclr-17476	121	15	w]hat	w]hat	PRON
iiclr-17476	121	16	would	would	AUX
iiclr-17476	121	17	happen	happen	VERB
iiclr-17476	121	18	if	if	SCONJ
iiclr-17476	121	19	tokyo	tokyo	PROPN
iiclr-17476	121	20	or	or	CCONJ
iiclr-17476	121	21	london	london	PROPN
iiclr-17476	121	22	wanted	want	VERB
iiclr-17476	121	23	to	to	PART
iiclr-17476	121	24	tax	tax	VERB
iiclr-17476	121	25	the	the	DET
iiclr-17476	121	26	income	income	NOUN
iiclr-17476	121	27	u.s	u.s	PROPN
iiclr-17476	121	28	.	.	PROPN
iiclr-17476	121	29	companies	company	NOUN
iiclr-17476	121	30	earned	earn	VERB
iiclr-17476	121	31	in	in	ADP
iiclr-17476	121	32	the	the	DET
iiclr-17476	121	33	u.s	u.s	PROPN
iiclr-17476	121	34	.	.	PROPN
iiclr-17476	121	35	?	?	PUNCT
iiclr-17476	121	36	"	"	PUNCT
iiclr-17476	122	1	margaret	margaret	PROPN
iiclr-17476	122	2	thatcher	thatcher	PROPN
iiclr-17476	122	3	,	,	PUNCT
iiclr-17476	122	4	the	the	DET
iiclr-17476	122	5	former	former	ADJ
iiclr-17476	122	6	prime	prime	ADJ
iiclr-17476	122	7	minister	minister	NOUN
iiclr-17476	122	8	of	of	ADP
iiclr-17476	122	9	england	england	PROPN
iiclr-17476	122	10	,	,	PUNCT
iiclr-17476	122	11	stated	state	VERB
iiclr-17476	122	12	:	:	PUNCT
iiclr-17476	122	13	"	"	PUNCT
iiclr-17476	122	14	[	[	X
iiclr-17476	122	15	m]y	m]y	ADJ
iiclr-17476	122	16	worry	worry	NOUN
iiclr-17476	122	17	is	be	AUX
iiclr-17476	122	18	that	that	SCONJ
iiclr-17476	122	19	if	if	SCONJ
iiclr-17476	122	20	they	they	PRON
iiclr-17476	122	21	(	(	PUNCT
iiclr-17476	122	22	donald	donald	PROPN
iiclr-17476	122	23	regan	regan	PROPN
iiclr-17476	122	24	's	's	PART
iiclr-17476	122	25	working	working	NOUN
iiclr-17476	122	26	group	group	NOUN
iiclr-17476	122	27	who	who	PRON
iiclr-17476	122	28	were	be	AUX
iiclr-17476	122	29	addressing	address	VERB
iiclr-17476	122	30	the	the	DET
iiclr-17476	122	31	unitary	unitary	ADJ
iiclr-17476	122	32	taxation	taxation	NOUN
iiclr-17476	122	33	issue	issue	NOUN
iiclr-17476	122	34	)	)	PUNCT
iiclr-17476	122	35	do	do	AUX
iiclr-17476	122	36	n't	not	PART
iiclr-17476	122	37	work	work	VERB
iiclr-17476	122	38	fast	fast	ADV
iiclr-17476	122	39	enough	enough	ADV
iiclr-17476	122	40	,	,	PUNCT
iiclr-17476	122	41	we	we	PRON
iiclr-17476	122	42	might	might	AUX
iiclr-17476	122	43	be	be	AUX
iiclr-17476	122	44	under	under	ADP
iiclr-17476	122	45	very	very	ADV
iiclr-17476	122	46	severe	severe	ADJ
iiclr-17476	122	47	pressure	pressure	NOUN
iiclr-17476	122	48	to	to	PART
iiclr-17476	122	49	take	take	VERB
iiclr-17476	122	50	retaliatory	retaliatory	ADJ
iiclr-17476	122	51	measures	measure	NOUN
iiclr-17476	122	52	.	.	PUNCT
iiclr-17476	122	53	"	"	PUNCT
iiclr-17476	123	1	note	note	VERB
iiclr-17476	123	2	,	,	PUNCT
iiclr-17476	123	3	state	state	NOUN
iiclr-17476	123	4	worldwide	worldwide	ADJ
iiclr-17476	123	5	unitary	unitary	ADJ
iiclr-17476	123	6	taxation	taxation	NOUN
iiclr-17476	123	7	:	:	PUNCT
iiclr-17476	123	8	the	the	DET
iiclr-17476	123	9	foreign	foreign	ADJ
iiclr-17476	123	10	parent	parent	NOUN
iiclr-17476	123	11	case	case	NOUN
iiclr-17476	123	12	,	,	PUNCT
iiclr-17476	123	13	23	23	NUM
iiclr-17476	123	14	j.	j.	PROPN
iiclr-17476	123	15	transnat'l	transnat'l	PROPN
iiclr-17476	123	16	l.	l.	PROPN
iiclr-17476	123	17	445	445	NUM
iiclr-17476	123	18	,	,	PUNCT
iiclr-17476	123	19	446	446	NUM
iiclr-17476	123	20	-	-	SYM
iiclr-17476	123	21	47	47	NUM
iiclr-17476	123	22	(	(	PUNCT
iiclr-17476	123	23	1985	1985	NUM
iiclr-17476	123	24	)	)	PUNCT
iiclr-17476	123	25	.	.	PUNCT
iiclr-17476	124	1	25	25	NUM
iiclr-17476	124	2	.	.	X
iiclr-17476	124	3	california	california	PROPN
iiclr-17476	124	4	,	,	PUNCT
iiclr-17476	124	5	idaho	idaho	PROPN
iiclr-17476	124	6	,	,	PUNCT
iiclr-17476	124	7	montana	montana	PROPN
iiclr-17476	124	8	,	,	PUNCT
iiclr-17476	124	9	new	new	PROPN
iiclr-17476	124	10	hampshire	hampshire	PROPN
iiclr-17476	124	11	,	,	PUNCT
iiclr-17476	124	12	north	north	PROPN
iiclr-17476	124	13	dakota	dakota	PROPN
iiclr-17476	124	14	and	and	CCONJ
iiclr-17476	124	15	alaska	alaska	PROPN
iiclr-17476	124	16	.	.	PUNCT
iiclr-17476	125	1	19921	19921	NUM
iiclr-17476	125	2	ind	ind	NOUN
iiclr-17476	125	3	.	.	PUNCT
iiclr-17476	126	1	int'l	int'l	PROPN
iiclr-17476	126	2	&	&	CCONJ
iiclr-17476	126	3	comp	comp	PROPN
iiclr-17476	126	4	.	.	PUNCT
iiclr-17476	127	1	l.	l.	PROPN
iiclr-17476	127	2	revv	revv	PROPN
iiclr-17476	127	3	.	.	PUNCT
iiclr-17476	128	1	tax	tax	NOUN
iiclr-17476	128	2	board.26	board.26	VERB
iiclr-17476	128	3	the	the	DET
iiclr-17476	128	4	taxpayer	taxpayer	NOUN
iiclr-17476	128	5	(	(	PUNCT
iiclr-17476	128	6	container	container	PROPN
iiclr-17476	128	7	corp	corp	PROPN
iiclr-17476	128	8	.	.	PROPN
iiclr-17476	128	9	)	)	PUNCT
iiclr-17476	128	10	manufactured	manufacture	VERB
iiclr-17476	128	11	paperboard	paperboard	NOUN
iiclr-17476	128	12	packaging	packaging	NOUN
iiclr-17476	128	13	beginning	begin	VERB
iiclr-17476	128	14	with	with	ADP
iiclr-17476	128	15	the	the	DET
iiclr-17476	128	16	harvest	harvest	NOUN
iiclr-17476	128	17	of	of	ADP
iiclr-17476	128	18	timber	timber	NOUN
iiclr-17476	128	19	and	and	CCONJ
iiclr-17476	128	20	ending	end	VERB
iiclr-17476	128	21	with	with	ADP
iiclr-17476	128	22	the	the	DET
iiclr-17476	128	23	final	final	ADJ
iiclr-17476	128	24	product	product	NOUN
iiclr-17476	128	25	.	.	PUNCT
iiclr-17476	129	1	twenty	twenty	NUM
iiclr-17476	129	2	foreign	foreign	ADJ
iiclr-17476	129	3	subsidiaries	subsidiary	NOUN
iiclr-17476	129	4	were	be	AUX
iiclr-17476	129	5	partially	partially	ADV
iiclr-17476	129	6	or	or	CCONJ
iiclr-17476	129	7	wholly	wholly	ADV
iiclr-17476	129	8	owned	own	VERB
iiclr-17476	129	9	by	by	ADP
iiclr-17476	129	10	the	the	DET
iiclr-17476	129	11	taxpayer	taxpayer	NOUN
iiclr-17476	129	12	.	.	PUNCT
iiclr-17476	130	1	the	the	DET
iiclr-17476	130	2	taxpayer	taxpayer	NOUN
iiclr-17476	130	3	omitted	omit	VERB
iiclr-17476	130	4	the	the	DET
iiclr-17476	130	5	income	income	NOUN
iiclr-17476	130	6	from	from	ADP
iiclr-17476	130	7	the	the	DET
iiclr-17476	130	8	twenty	twenty	NUM
iiclr-17476	130	9	foreign	foreign	ADJ
iiclr-17476	130	10	subsidiaries	subsidiary	NOUN
iiclr-17476	130	11	,	,	PUNCT
iiclr-17476	130	12	deducted	deduct	VERB
iiclr-17476	130	13	the	the	DET
iiclr-17476	130	14	subsidiaries	subsidiary	NOUN
iiclr-17476	130	15	'	'	PART
iiclr-17476	130	16	dividends	dividend	NOUN
iiclr-17476	130	17	from	from	ADP
iiclr-17476	130	18	its	its	PRON
iiclr-17476	130	19	taxable	taxable	ADJ
iiclr-17476	130	20	income	income	NOUN
iiclr-17476	130	21	,	,	PUNCT
iiclr-17476	130	22	and	and	CCONJ
iiclr-17476	130	23	excluded	exclude	VERB
iiclr-17476	130	24	the	the	DET
iiclr-17476	130	25	subsidiaries	subsidiary	NOUN
iiclr-17476	130	26	'	'	PART
iiclr-17476	130	27	property	property	NOUN
iiclr-17476	130	28	,	,	PUNCT
iiclr-17476	130	29	payroll	payroll	NOUN
iiclr-17476	130	30	,	,	PUNCT
iiclr-17476	130	31	and	and	CCONJ
iiclr-17476	130	32	sales	sale	NOUN
iiclr-17476	130	33	from	from	ADP
iiclr-17476	130	34	its	its	PRON
iiclr-17476	130	35	apportionment	apportionment	ADJ
iiclr-17476	130	36	formula	formula	NOUN
iiclr-17476	130	37	.	.	PUNCT
iiclr-17476	131	1	upon	upon	SCONJ
iiclr-17476	131	2	audit	audit	NOUN
iiclr-17476	131	3	for	for	ADP
iiclr-17476	131	4	the	the	DET
iiclr-17476	131	5	1963	1963	NUM
iiclr-17476	131	6	,	,	PUNCT
iiclr-17476	131	7	1964	1964	NUM
iiclr-17476	131	8	,	,	PUNCT
iiclr-17476	131	9	and	and	CCONJ
iiclr-17476	131	10	1965	1965	NUM
iiclr-17476	131	11	tax	tax	NOUN
iiclr-17476	131	12	years	year	NOUN
iiclr-17476	131	13	,	,	PUNCT
iiclr-17476	131	14	california	california	PROPN
iiclr-17476	131	15	treated	treat	VERB
iiclr-17476	131	16	the	the	DET
iiclr-17476	131	17	taxpayer	taxpayer	NOUN
iiclr-17476	131	18	and	and	CCONJ
iiclr-17476	131	19	its	its	PRON
iiclr-17476	131	20	foreign	foreign	ADJ
iiclr-17476	131	21	subsidiaries	subsidiary	NOUN
iiclr-17476	131	22	as	as	ADP
iiclr-17476	131	23	a	a	DET
iiclr-17476	131	24	unitary	unitary	ADJ
iiclr-17476	131	25	business	business	NOUN
iiclr-17476	131	26	.	.	PUNCT
iiclr-17476	132	1	in	in	ADP
iiclr-17476	132	2	other	other	ADJ
iiclr-17476	132	3	words	word	NOUN
iiclr-17476	132	4	,	,	PUNCT
iiclr-17476	132	5	california	california	PROPN
iiclr-17476	132	6	added	add	VERB
iiclr-17476	132	7	the	the	DET
iiclr-17476	132	8	foreign	foreign	ADJ
iiclr-17476	132	9	subsidiaries	subsidiary	NOUN
iiclr-17476	132	10	'	'	PART
iiclr-17476	132	11	income	income	NOUN
iiclr-17476	132	12	and	and	CCONJ
iiclr-17476	132	13	dividends	dividend	NOUN
iiclr-17476	132	14	to	to	ADP
iiclr-17476	132	15	their	their	PRON
iiclr-17476	132	16	taxable	taxable	ADJ
iiclr-17476	132	17	income	income	NOUN
iiclr-17476	132	18	,	,	PUNCT
iiclr-17476	132	19	and	and	CCONJ
iiclr-17476	132	20	included	include	VERB
iiclr-17476	132	21	the	the	DET
iiclr-17476	132	22	subsidiaries	subsidiary	NOUN
iiclr-17476	132	23	'	'	PART
iiclr-17476	132	24	property	property	NOUN
iiclr-17476	132	25	,	,	PUNCT
iiclr-17476	132	26	payroll	payroll	NOUN
iiclr-17476	132	27	,	,	PUNCT
iiclr-17476	132	28	and	and	CCONJ
iiclr-17476	132	29	sales	sale	NOUN
iiclr-17476	132	30	in	in	ADP
iiclr-17476	132	31	the	the	DET
iiclr-17476	132	32	apportionment	apportionment	ADJ
iiclr-17476	132	33	formula	formula	NOUN
iiclr-17476	132	34	.	.	PUNCT
iiclr-17476	133	1	the	the	DET
iiclr-17476	133	2	audit	audit	NOUN
iiclr-17476	133	3	adjustments	adjustment	NOUN
iiclr-17476	133	4	increased	increase	VERB
iiclr-17476	133	5	the	the	DET
iiclr-17476	133	6	taxpayer	taxpayer	NOUN
iiclr-17476	133	7	's	's	PART
iiclr-17476	133	8	tax	tax	NOUN
iiclr-17476	133	9	liability	liability	NOUN
iiclr-17476	133	10	in	in	ADP
iiclr-17476	133	11	each	each	PRON
iiclr-17476	133	12	of	of	ADP
iiclr-17476	133	13	the	the	DET
iiclr-17476	133	14	three	three	NUM
iiclr-17476	133	15	years	year	NOUN
iiclr-17476	133	16	.	.	PUNCT
iiclr-17476	134	1	before	before	ADP
iiclr-17476	134	2	the	the	DET
iiclr-17476	134	3	supreme	supreme	PROPN
iiclr-17476	134	4	court	court	PROPN
iiclr-17476	134	5	,	,	PUNCT
iiclr-17476	134	6	the	the	DET
iiclr-17476	134	7	taxpayer	taxpayer	NOUN
iiclr-17476	134	8	challenged	challenge	VERB
iiclr-17476	134	9	the	the	DET
iiclr-17476	134	10	auditor	auditor	NOUN
iiclr-17476	134	11	's	's	PART
iiclr-17476	134	12	adjustments	adjustment	NOUN
iiclr-17476	134	13	on	on	ADP
iiclr-17476	134	14	three	three	NUM
iiclr-17476	134	15	grounds	ground	NOUN
iiclr-17476	134	16	.	.	PUNCT
iiclr-17476	135	1	first	first	ADV
iiclr-17476	135	2	,	,	PUNCT
iiclr-17476	135	3	the	the	DET
iiclr-17476	135	4	taxpayer	taxpayer	NOUN
iiclr-17476	135	5	asserted	assert	VERB
iiclr-17476	135	6	that	that	SCONJ
iiclr-17476	135	7	the	the	DET
iiclr-17476	135	8	taxpayer	taxpayer	NOUN
iiclr-17476	135	9	and	and	CCONJ
iiclr-17476	135	10	its	its	PRON
iiclr-17476	135	11	foreign	foreign	ADJ
iiclr-17476	135	12	subsidiaries	subsidiary	NOUN
iiclr-17476	135	13	were	be	AUX
iiclr-17476	135	14	not	not	PART
iiclr-17476	135	15	a	a	DET
iiclr-17476	135	16	unitary	unitary	ADJ
iiclr-17476	135	17	business	business	NOUN
iiclr-17476	135	18	.	.	PUNCT
iiclr-17476	136	1	because	because	SCONJ
iiclr-17476	136	2	there	there	PRON
iiclr-17476	136	3	was	be	VERB
iiclr-17476	136	4	no	no	DET
iiclr-17476	136	5	flow	flow	NOUN
iiclr-17476	136	6	of	of	ADP
iiclr-17476	136	7	goods	good	NOUN
iiclr-17476	136	8	between	between	ADP
iiclr-17476	136	9	the	the	DET
iiclr-17476	136	10	subsidiary	subsidiary	NOUN
iiclr-17476	136	11	and	and	CCONJ
iiclr-17476	136	12	the	the	DET
iiclr-17476	136	13	taxpayer	taxpayer	NOUN
iiclr-17476	136	14	,	,	PUNCT
iiclr-17476	136	15	the	the	DET
iiclr-17476	136	16	taxpayer	taxpayer	NOUN
iiclr-17476	136	17	argued	argue	VERB
iiclr-17476	136	18	that	that	SCONJ
iiclr-17476	136	19	the	the	DET
iiclr-17476	136	20	trial	trial	NOUN
iiclr-17476	136	21	court	court	NOUN
iiclr-17476	136	22	's	's	PART
iiclr-17476	136	23	finding	finding	NOUN
iiclr-17476	136	24	was	be	AUX
iiclr-17476	136	25	in	in	ADP
iiclr-17476	136	26	error	error	NOUN
iiclr-17476	136	27	.	.	PUNCT
iiclr-17476	137	1	in	in	ADP
iiclr-17476	137	2	evaluating	evaluate	VERB
iiclr-17476	137	3	the	the	DET
iiclr-17476	137	4	utility	utility	NOUN
iiclr-17476	137	5	of	of	ADP
iiclr-17476	137	6	this	this	DET
iiclr-17476	137	7	"	"	PUNCT
iiclr-17476	137	8	bright	bright	ADJ
iiclr-17476	137	9	line	line	NOUN
iiclr-17476	137	10	"	"	PUNCT
iiclr-17476	137	11	test	test	NOUN
iiclr-17476	137	12	for	for	ADP
iiclr-17476	137	13	a	a	DET
iiclr-17476	137	14	unitary	unitary	ADJ
iiclr-17476	137	15	business	business	NOUN
iiclr-17476	137	16	,	,	PUNCT
iiclr-17476	137	17	the	the	DET
iiclr-17476	137	18	court	court	NOUN
iiclr-17476	137	19	said	say	VERB
iiclr-17476	137	20	:	:	PUNCT
iiclr-17476	137	21	[	[	X
iiclr-17476	137	22	tihe	tihe	ADJ
iiclr-17476	137	23	prerequisite	prerequisite	NOUN
iiclr-17476	137	24	to	to	ADP
iiclr-17476	137	25	a	a	DET
iiclr-17476	137	26	constitutionally	constitutionally	ADV
iiclr-17476	137	27	acceptable	acceptable	ADJ
iiclr-17476	137	28	finding	finding	NOUN
iiclr-17476	137	29	of	of	ADP
iiclr-17476	137	30	a	a	DET
iiclr-17476	137	31	unitary	unitary	ADJ
iiclr-17476	137	32	business	business	NOUN
iiclr-17476	137	33	is	be	AUX
iiclr-17476	137	34	a	a	DET
iiclr-17476	137	35	flow	flow	NOUN
iiclr-17476	137	36	of	of	ADP
iiclr-17476	137	37	value	value	NOUN
iiclr-17476	137	38	,	,	PUNCT
iiclr-17476	137	39	not	not	PART
iiclr-17476	137	40	a	a	DET
iiclr-17476	137	41	flow	flow	NOUN
iiclr-17476	137	42	of	of	ADP
iiclr-17476	137	43	goods	good	NOUN
iiclr-17476	137	44	.	.	PUNCT
iiclr-17476	138	1	as	as	SCONJ
iiclr-17476	138	2	we	we	PRON
iiclr-17476	138	3	reiterated	reiterate	VERB
iiclr-17476	138	4	in	in	ADP
iiclr-17476	138	5	f.w	f.w	PROPN
iiclr-17476	138	6	.	.	PROPN
iiclr-17476	138	7	woolworth	woolworth	PROPN
iiclr-17476	138	8	,	,	PUNCT
iiclr-17476	138	9	a	a	DET
iiclr-17476	138	10	relevant	relevant	ADJ
iiclr-17476	138	11	question	question	NOUN
iiclr-17476	138	12	in	in	ADP
iiclr-17476	138	13	the	the	DET
iiclr-17476	138	14	unitary	unitary	ADJ
iiclr-17476	138	15	business	business	NOUN
iiclr-17476	138	16	inquiry	inquiry	NOUN
iiclr-17476	138	17	is	be	AUX
iiclr-17476	138	18	whether	whether	SCONJ
iiclr-17476	138	19	"	"	PUNCT
iiclr-17476	138	20	contributions	contribution	NOUN
iiclr-17476	138	21	to	to	ADP
iiclr-17476	138	22	income	income	NOUN
iiclr-17476	138	23	[	[	X
iiclr-17476	138	24	of	of	ADP
iiclr-17476	138	25	the	the	DET
iiclr-17476	138	26	subsidiaries	subsidiary	NOUN
iiclr-17476	138	27	]	]	PUNCT
iiclr-17476	138	28	result[ed	result[ed	PROPN
iiclr-17476	138	29	]	]	PUNCT
iiclr-17476	138	30	from	from	ADP
iiclr-17476	138	31	functional	functional	ADJ
iiclr-17476	138	32	integration	integration	NOUN
iiclr-17476	138	33	,	,	PUNCT
iiclr-17476	138	34	centralization	centralization	NOUN
iiclr-17476	138	35	of	of	ADP
iiclr-17476	138	36	management	management	NOUN
iiclr-17476	138	37	,	,	PUNCT
iiclr-17476	138	38	and	and	CCONJ
iiclr-17476	138	39	economies	economy	NOUN
iiclr-17476	138	40	of	of	ADP
iiclr-17476	138	41	scale	scale	NOUN
iiclr-17476	138	42	.	.	PUNCT
iiclr-17476	138	43	.	.	PUNCT
iiclr-17476	139	1	....	....	PUNCT
iiclr-17476	140	1	substantial	substantial	ADJ
iiclr-17476	140	2	mutual	mutual	ADJ
iiclr-17476	140	3	interdependence	interdependence	NOUN
iiclr-17476	140	4	can	can	AUX
iiclr-17476	140	5	result	result	VERB
iiclr-17476	140	6	in	in	ADP
iiclr-17476	140	7	any	any	DET
iiclr-17476	140	8	number	number	NOUN
iiclr-17476	140	9	of	of	ADP
iiclr-17476	140	10	ways	way	NOUN
iiclr-17476	140	11	....	....	PUNCT
iiclr-17476	140	12	27	27	NUM
iiclr-17476	140	13	while	while	SCONJ
iiclr-17476	140	14	no	no	DET
iiclr-17476	140	15	flow	flow	NOUN
iiclr-17476	140	16	of	of	ADP
iiclr-17476	140	17	goods	good	NOUN
iiclr-17476	140	18	existed	exist	VERB
iiclr-17476	140	19	between	between	ADP
iiclr-17476	140	20	the	the	DET
iiclr-17476	140	21	subsidiaries	subsidiary	NOUN
iiclr-17476	140	22	and	and	CCONJ
iiclr-17476	140	23	the	the	DET
iiclr-17476	140	24	taxpayer	taxpayer	NOUN
iiclr-17476	140	25	,	,	PUNCT
iiclr-17476	140	26	the	the	DET
iiclr-17476	140	27	taxpayer	taxpayer	NOUN
iiclr-17476	140	28	assisted	assist	VERB
iiclr-17476	140	29	the	the	DET
iiclr-17476	140	30	subsidiaries	subsidiary	NOUN
iiclr-17476	140	31	in	in	ADP
iiclr-17476	140	32	obtaining	obtain	VERB
iiclr-17476	140	33	equipment	equipment	NOUN
iiclr-17476	140	34	and	and	CCONJ
iiclr-17476	140	35	personnel	personnel	NOUN
iiclr-17476	140	36	,	,	PUNCT
iiclr-17476	140	37	receiving	receive	VERB
iiclr-17476	140	38	financing	financing	NOUN
iiclr-17476	140	39	,	,	PUNCT
iiclr-17476	140	40	providing	provide	VERB
iiclr-17476	140	41	technical	technical	ADJ
iiclr-17476	140	42	assistance	assistance	NOUN
iiclr-17476	140	43	,	,	PUNCT
iiclr-17476	140	44	and	and	CCONJ
iiclr-17476	140	45	advising	advise	VERB
iiclr-17476	140	46	its	its	PRON
iiclr-17476	140	47	corporate	corporate	ADJ
iiclr-17476	140	48	officers	officer	NOUN
iiclr-17476	140	49	.	.	PUNCT
iiclr-17476	141	1	in	in	ADP
iiclr-17476	141	2	regard	regard	NOUN
iiclr-17476	141	3	to	to	PART
iiclr-17476	141	4	issue	issue	VERB
iiclr-17476	141	5	one	one	NUM
iiclr-17476	141	6	,	,	PUNCT
iiclr-17476	141	7	the	the	DET
iiclr-17476	141	8	court	court	NOUN
iiclr-17476	141	9	held	hold	VERB
iiclr-17476	141	10	that	that	SCONJ
iiclr-17476	141	11	the	the	DET
iiclr-17476	141	12	trial	trial	NOUN
iiclr-17476	141	13	court	court	NOUN
iiclr-17476	141	14	's	's	PART
iiclr-17476	141	15	finding	finding	NOUN
iiclr-17476	141	16	of	of	ADP
iiclr-17476	141	17	a	a	DET
iiclr-17476	141	18	unitary	unitary	ADJ
iiclr-17476	141	19	business	business	NOUN
iiclr-17476	141	20	was	be	AUX
iiclr-17476	141	21	"	"	PUNCT
iiclr-17476	141	22	within	within	ADP
iiclr-17476	141	23	the	the	DET
iiclr-17476	141	24	realm	realm	NOUN
iiclr-17476	141	25	of	of	ADP
iiclr-17476	141	26	permissible	permissible	ADJ
iiclr-17476	141	27	judgment	judgment	NOUN
iiclr-17476	141	28	,	,	PUNCT
iiclr-17476	141	29	"	"	PUNCT
iiclr-17476	141	30	given	give	VERB
iiclr-17476	141	31	the	the	DET
iiclr-17476	141	32	combination	combination	NOUN
iiclr-17476	141	33	of	of	ADP
iiclr-17476	141	34	facts	fact	NOUN
iiclr-17476	141	35	.	.	PUNCT
iiclr-17476	142	1	28	28	NUM
iiclr-17476	142	2	26	26	NUM
iiclr-17476	142	3	.	.	PUNCT
iiclr-17476	143	1	container	container	NOUN
iiclr-17476	143	2	,	,	PUNCT
iiclr-17476	143	3	463	463	NUM
iiclr-17476	143	4	u.s	u.s	PROPN
iiclr-17476	143	5	.	.	PROPN
iiclr-17476	143	6	at	at	ADP
iiclr-17476	143	7	159	159	NUM
iiclr-17476	143	8	.	.	PUNCT
iiclr-17476	144	1	for	for	ADP
iiclr-17476	144	2	other	other	ADJ
iiclr-17476	144	3	cases	case	NOUN
iiclr-17476	144	4	which	which	PRON
iiclr-17476	144	5	addressed	address	VERB
iiclr-17476	144	6	unitary	unitary	ADJ
iiclr-17476	144	7	taxation	taxation	NOUN
iiclr-17476	144	8	before	before	ADV
iiclr-17476	144	9	,	,	PUNCT
iiclr-17476	144	10	see	see	VERB
iiclr-17476	144	11	supra	supra	PROPN
iiclr-17476	144	12	note	note	PROPN
iiclr-17476	144	13	6	6	NUM
iiclr-17476	144	14	.	.	NOUN
iiclr-17476	144	15	27	27	NUM
iiclr-17476	144	16	.	.	PUNCT
iiclr-17476	145	1	i	i	PRON
iiclr-17476	145	2	d.	d.	PROPN
iiclr-17476	145	3	at	at	ADP
iiclr-17476	145	4	178	178	NUM
iiclr-17476	145	5	-	-	SYM
iiclr-17476	145	6	79	79	NUM
iiclr-17476	145	7	(	(	PUNCT
iiclr-17476	145	8	quoting	quote	VERB
iiclr-17476	145	9	f.	f.	PROPN
iiclr-17476	145	10	w.	w.	PROPN
iiclr-17476	145	11	woolworth	woolworth	PROPN
iiclr-17476	145	12	,	,	PUNCT
iiclr-17476	145	13	458	458	NUM
iiclr-17476	145	14	u.s	u.s	PROPN
iiclr-17476	145	15	.	.	PROPN
iiclr-17476	145	16	at	at	ADP
iiclr-17476	145	17	371	371	NUM
iiclr-17476	145	18	)	)	PUNCT
iiclr-17476	145	19	(	(	PUNCT
iiclr-17476	145	20	footnote	footnote	VERB
iiclr-17476	145	21	and	and	CCONJ
iiclr-17476	145	22	citations	citation	NOUN
iiclr-17476	145	23	omitted	omit	VERB
iiclr-17476	145	24	)	)	PUNCT
iiclr-17476	145	25	.	.	PUNCT
iiclr-17476	146	1	28	28	NUM
iiclr-17476	146	2	.	.	PUNCT
iiclr-17476	147	1	i	i	PRON
iiclr-17476	147	2	d.	d.	PROPN
iiclr-17476	147	3	at	at	ADP
iiclr-17476	147	4	180	180	NUM
iiclr-17476	147	5	.	.	PUNCT
iiclr-17476	148	1	[	[	X
iiclr-17476	148	2	vol	vol	NOUN
iiclr-17476	148	3	.	.	PUNCT
iiclr-17476	148	4	3:135	3:135	NUM
iiclr-17476	148	5	california	california	PROPN
iiclr-17476	148	6	and	and	CCONJ
iiclr-17476	148	7	unitary	unitary	ADJ
iiclr-17476	148	8	taxation	taxation	NOUN
iiclr-17476	148	9	second	second	NOUN
iiclr-17476	148	10	,	,	PUNCT
iiclr-17476	148	11	the	the	DET
iiclr-17476	148	12	taxpayer	taxpayer	NOUN
iiclr-17476	148	13	argued	argue	VERB
iiclr-17476	148	14	that	that	SCONJ
iiclr-17476	148	15	the	the	DET
iiclr-17476	148	16	apportionment	apportionment	ADJ
iiclr-17476	148	17	formula	formula	NOUN
iiclr-17476	148	18	was	be	AUX
iiclr-17476	148	19	distorted	distort	VERB
iiclr-17476	148	20	because	because	SCONJ
iiclr-17476	148	21	of	of	ADP
iiclr-17476	148	22	the	the	DET
iiclr-17476	148	23	differences	difference	NOUN
iiclr-17476	148	24	between	between	ADP
iiclr-17476	148	25	the	the	DET
iiclr-17476	148	26	united	united	PROPN
iiclr-17476	148	27	states	states	PROPN
iiclr-17476	148	28	and	and	CCONJ
iiclr-17476	148	29	other	other	ADJ
iiclr-17476	148	30	national	national	ADJ
iiclr-17476	148	31	economies	economy	NOUN
iiclr-17476	148	32	.	.	PUNCT
iiclr-17476	149	1	the	the	DET
iiclr-17476	149	2	taxpayer	taxpayer	NOUN
iiclr-17476	149	3	criticized	criticize	VERB
iiclr-17476	149	4	california	california	PROPN
iiclr-17476	149	5	's	's	PART
iiclr-17476	149	6	apportionment	apportionment	ADJ
iiclr-17476	149	7	formula	formula	NOUN
iiclr-17476	149	8	on	on	ADP
iiclr-17476	149	9	two	two	NUM
iiclr-17476	149	10	grounds	ground	NOUN
iiclr-17476	149	11	.	.	PUNCT
iiclr-17476	150	1	the	the	DET
iiclr-17476	150	2	taxpayer	taxpayer	NOUN
iiclr-17476	150	3	argued	argue	VERB
iiclr-17476	150	4	that	that	SCONJ
iiclr-17476	150	5	the	the	DET
iiclr-17476	150	6	sales	sale	NOUN
iiclr-17476	150	7	,	,	PUNCT
iiclr-17476	150	8	payroll	payroll	NOUN
iiclr-17476	150	9	,	,	PUNCT
iiclr-17476	150	10	and	and	CCONJ
iiclr-17476	150	11	property	property	NOUN
iiclr-17476	150	12	factors	factor	NOUN
iiclr-17476	150	13	were	be	AUX
iiclr-17476	150	14	indirect	indirect	ADJ
iiclr-17476	150	15	measures	measure	NOUN
iiclr-17476	150	16	of	of	ADP
iiclr-17476	150	17	income	income	NOUN
iiclr-17476	150	18	,	,	PUNCT
iiclr-17476	150	19	and	and	CCONJ
iiclr-17476	150	20	that	that	SCONJ
iiclr-17476	150	21	because	because	SCONJ
iiclr-17476	150	22	the	the	DET
iiclr-17476	150	23	foreign	foreign	ADJ
iiclr-17476	150	24	subsidiaries	subsidiary	NOUN
iiclr-17476	150	25	were	be	AUX
iiclr-17476	150	26	more	more	ADV
iiclr-17476	150	27	profitable	profitable	ADJ
iiclr-17476	150	28	,	,	PUNCT
iiclr-17476	150	29	california	california	PROPN
iiclr-17476	150	30	expropriated	expropriate	VERB
iiclr-17476	150	31	more	more	ADJ
iiclr-17476	150	32	income	income	NOUN
iiclr-17476	150	33	than	than	SCONJ
iiclr-17476	150	34	was	be	AUX
iiclr-17476	150	35	due	due	ADJ
iiclr-17476	150	36	.	.	PUNCT
iiclr-17476	151	1	the	the	DET
iiclr-17476	151	2	taxpayer	taxpayer	NOUN
iiclr-17476	151	3	's	's	PART
iiclr-17476	151	4	second	second	ADJ
iiclr-17476	151	5	criticism	criticism	NOUN
iiclr-17476	151	6	was	be	AUX
iiclr-17476	151	7	:	:	PUNCT
iiclr-17476	151	8	[	[	X
iiclr-17476	151	9	t]he	t]he	ADV
iiclr-17476	151	10	costs	cost	NOUN
iiclr-17476	151	11	of	of	ADP
iiclr-17476	151	12	production	production	NOUN
iiclr-17476	151	13	in	in	ADP
iiclr-17476	151	14	foreign	foreign	ADJ
iiclr-17476	151	15	countries	country	NOUN
iiclr-17476	151	16	are	be	AUX
iiclr-17476	151	17	generally	generally	ADV
iiclr-17476	151	18	significantly	significantly	ADV
iiclr-17476	151	19	lower	low	ADJ
iiclr-17476	151	20	than	than	ADP
iiclr-17476	151	21	in	in	ADP
iiclr-17476	151	22	the	the	DET
iiclr-17476	151	23	united	united	PROPN
iiclr-17476	151	24	states	states	PROPN
iiclr-17476	151	25	,	,	PUNCT
iiclr-17476	151	26	primarily	primarily	ADV
iiclr-17476	151	27	as	as	ADP
iiclr-17476	151	28	a	a	DET
iiclr-17476	151	29	result	result	NOUN
iiclr-17476	151	30	of	of	ADP
iiclr-17476	151	31	the	the	DET
iiclr-17476	151	32	lower	low	ADJ
iiclr-17476	151	33	wage	wage	NOUN
iiclr-17476	151	34	rates	rate	NOUN
iiclr-17476	151	35	of	of	ADP
iiclr-17476	151	36	workers	worker	NOUN
iiclr-17476	151	37	in	in	ADP
iiclr-17476	151	38	countries	country	NOUN
iiclr-17476	151	39	other	other	ADJ
iiclr-17476	151	40	than	than	ADP
iiclr-17476	151	41	the	the	DET
iiclr-17476	151	42	united	united	PROPN
iiclr-17476	151	43	states	states	PROPN
iiclr-17476	151	44	.	.	PUNCT
iiclr-17476	152	1	because	because	SCONJ
iiclr-17476	152	2	wages	wage	NOUN
iiclr-17476	152	3	are	be	AUX
iiclr-17476	152	4	one	one	NUM
iiclr-17476	152	5	of	of	ADP
iiclr-17476	152	6	the	the	DET
iiclr-17476	152	7	three	three	NUM
iiclr-17476	152	8	factors	factor	NOUN
iiclr-17476	152	9	used	use	VERB
iiclr-17476	152	10	in	in	ADP
iiclr-17476	152	11	formulary	formulary	ADJ
iiclr-17476	152	12	apportionment	apportionment	NOUN
iiclr-17476	152	13	,	,	PUNCT
iiclr-17476	152	14	the	the	DET
iiclr-17476	152	15	use	use	NOUN
iiclr-17476	152	16	of	of	ADP
iiclr-17476	152	17	the	the	DET
iiclr-17476	152	18	formula	formula	NOUN
iiclr-17476	152	19	unfairly	unfairly	ADV
iiclr-17476	152	20	inflates	inflate	VERB
iiclr-17476	152	21	the	the	DET
iiclr-17476	152	22	amount	amount	NOUN
iiclr-17476	152	23	of	of	ADP
iiclr-17476	152	24	income	income	NOUN
iiclr-17476	152	25	apportioned	apportion	VERB
iiclr-17476	152	26	to	to	ADP
iiclr-17476	152	27	united	united	PROPN
iiclr-17476	152	28	states	states	PROPN
iiclr-17476	152	29	operations	operation	NOUN
iiclr-17476	152	30	where	where	SCONJ
iiclr-17476	152	31	wages	wage	NOUN
iiclr-17476	152	32	are	be	AUX
iiclr-17476	152	33	higher	high	ADJ
iiclr-17476	152	34	.	.	PUNCT
iiclr-17476	153	1	29	29	NUM
iiclr-17476	154	1	the	the	DET
iiclr-17476	154	2	taxpayer	taxpayer	NOUN
iiclr-17476	154	3	produced	produce	VERB
iiclr-17476	154	4	extensive	extensive	ADJ
iiclr-17476	154	5	evidence	evidence	NOUN
iiclr-17476	154	6	revealing	reveal	VERB
iiclr-17476	154	7	the	the	DET
iiclr-17476	154	8	wage	wage	NOUN
iiclr-17476	154	9	scales	scale	NOUN
iiclr-17476	154	10	in	in	ADP
iiclr-17476	154	11	foreign	foreign	ADJ
iiclr-17476	154	12	countries	country	NOUN
iiclr-17476	154	13	.	.	PUNCT
iiclr-17476	155	1	in	in	ADP
iiclr-17476	155	2	essence	essence	NOUN
iiclr-17476	155	3	,	,	PUNCT
iiclr-17476	155	4	the	the	DET
iiclr-17476	155	5	taxpayer	taxpayer	NOUN
iiclr-17476	155	6	demonstrated	demonstrate	VERB
iiclr-17476	155	7	that	that	SCONJ
iiclr-17476	155	8	formula	formula	NOUN
iiclr-17476	155	9	apportionment	apportionment	NOUN
iiclr-17476	155	10	resulted	result	VERB
iiclr-17476	155	11	in	in	ADP
iiclr-17476	155	12	a	a	DET
iiclr-17476	155	13	more	more	ADV
iiclr-17476	155	14	severe	severe	ADJ
iiclr-17476	155	15	misattribution	misattribution	NOUN
iiclr-17476	155	16	of	of	ADP
iiclr-17476	155	17	income	income	NOUN
iiclr-17476	155	18	,	,	PUNCT
iiclr-17476	155	19	nearly	nearly	ADV
iiclr-17476	155	20	fourteen	fourteen	NUM
iiclr-17476	155	21	percent	percent	NOUN
iiclr-17476	155	22	,	,	PUNCT
iiclr-17476	155	23	when	when	SCONJ
iiclr-17476	155	24	compared	compare	VERB
iiclr-17476	155	25	to	to	ADP
iiclr-17476	155	26	the	the	DET
iiclr-17476	155	27	results	result	NOUN
iiclr-17476	155	28	of	of	ADP
iiclr-17476	155	29	geographic	geographic	ADJ
iiclr-17476	155	30	or	or	CCONJ
iiclr-17476	155	31	separate	separate	ADJ
iiclr-17476	155	32	accounting	accounting	NOUN
iiclr-17476	155	33	.	.	PUNCT
iiclr-17476	156	1	in	in	ADP
iiclr-17476	156	2	response	response	NOUN
iiclr-17476	156	3	,	,	PUNCT
iiclr-17476	156	4	the	the	DET
iiclr-17476	156	5	court	court	NOUN
iiclr-17476	156	6	answered	answer	VERB
iiclr-17476	156	7	that	that	SCONJ
iiclr-17476	156	8	geographical	geographical	ADJ
iiclr-17476	156	9	accounting	accounting	NOUN
iiclr-17476	156	10	,	,	PUNCT
iiclr-17476	156	11	the	the	DET
iiclr-17476	156	12	method	method	NOUN
iiclr-17476	156	13	urged	urge	VERB
iiclr-17476	156	14	by	by	ADP
iiclr-17476	156	15	the	the	DET
iiclr-17476	156	16	taxpayer	taxpayer	NOUN
iiclr-17476	156	17	and	and	CCONJ
iiclr-17476	156	18	accepted	accept	VERB
iiclr-17476	156	19	by	by	ADP
iiclr-17476	156	20	the	the	DET
iiclr-17476	156	21	internal	internal	PROPN
iiclr-17476	156	22	revenue	revenue	NOUN
iiclr-17476	156	23	code	code	NOUN
iiclr-17476	156	24	(	(	PUNCT
iiclr-17476	156	25	hereinafter	hereinafter	NOUN
iiclr-17476	156	26	"	"	PUNCT
iiclr-17476	156	27	i.r.c	i.r.c	NOUN
iiclr-17476	156	28	.	.	PUNCT
iiclr-17476	156	29	"	"	PUNCT
iiclr-17476	156	30	)	)	PUNCT
iiclr-17476	156	31	,	,	PUNCT
iiclr-17476	156	32	and	and	CCONJ
iiclr-17476	156	33	formula	formula	NOUN
iiclr-17476	156	34	apportionment	apportionment	NOUN
iiclr-17476	156	35	are	be	AUX
iiclr-17476	156	36	"	"	PUNCT
iiclr-17476	156	37	imperfect	imperfect	ADJ
iiclr-17476	156	38	proxies	proxy	NOUN
iiclr-17476	156	39	for	for	ADP
iiclr-17476	156	40	an	an	DET
iiclr-17476	156	41	ideal	ideal	NOUN
iiclr-17476	156	42	which	which	PRON
iiclr-17476	156	43	is	be	AUX
iiclr-17476	156	44	not	not	PART
iiclr-17476	156	45	only	only	ADV
iiclr-17476	156	46	difficult	difficult	ADJ
iiclr-17476	156	47	to	to	PART
iiclr-17476	156	48	achieve	achieve	VERB
iiclr-17476	156	49	in	in	ADP
iiclr-17476	156	50	practice	practice	NOUN
iiclr-17476	156	51	,	,	PUNCT
iiclr-17476	156	52	but	but	CCONJ
iiclr-17476	156	53	also	also	ADV
iiclr-17476	156	54	difficult	difficult	ADJ
iiclr-17476	156	55	to	to	PART
iiclr-17476	156	56	describe	describe	VERB
iiclr-17476	156	57	in	in	ADP
iiclr-17476	156	58	theory	theory	NOUN
iiclr-17476	156	59	.	.	PUNCT
iiclr-17476	156	60	'	'	PUNCT
iiclr-17476	157	1	'	'	PUNCT
iiclr-17476	157	2	30	30	NUM
iiclr-17476	157	3	in	in	ADP
iiclr-17476	157	4	recognition	recognition	NOUN
iiclr-17476	157	5	that	that	SCONJ
iiclr-17476	157	6	the	the	DET
iiclr-17476	157	7	three	three	NUM
iiclr-17476	157	8	-	-	PUNCT
iiclr-17476	157	9	factor	factor	NOUN
iiclr-17476	157	10	apportionment	apportionment	ADJ
iiclr-17476	157	11	formula	formula	NOUN
iiclr-17476	157	12	was	be	AUX
iiclr-17476	157	13	imperfect	imperfect	ADJ
iiclr-17476	157	14	,	,	PUNCT
iiclr-17476	157	15	the	the	DET
iiclr-17476	157	16	court	court	NOUN
iiclr-17476	157	17	relied	rely	VERB
iiclr-17476	157	18	on	on	ADP
iiclr-17476	157	19	hans	hans	PROPN
iiclr-17476	157	20	rees	rees	PROPN
iiclr-17476	157	21	'	'	PART
iiclr-17476	157	22	and	and	CCONJ
iiclr-17476	157	23	sons	son	NOUN
iiclr-17476	157	24	,	,	PUNCT
iiclr-17476	157	25	inc	inc	PROPN
iiclr-17476	157	26	.	.	PROPN
iiclr-17476	157	27	to	to	PART
iiclr-17476	157	28	demonstrate	demonstrate	VERB
iiclr-17476	157	29	a	a	DET
iiclr-17476	157	30	constitutionally	constitutionally	ADV
iiclr-17476	157	31	impermissible	impermissible	ADJ
iiclr-17476	157	32	apportionment	apportionment	NOUN
iiclr-17476	157	33	error	error	NOUN
iiclr-17476	157	34	.3	.3	NUM
iiclr-17476	157	35	contrasting	contrast	VERB
iiclr-17476	157	36	the	the	DET
iiclr-17476	157	37	present	present	ADJ
iiclr-17476	157	38	case	case	NOUN
iiclr-17476	157	39	in	in	ADP
iiclr-17476	157	40	which	which	PRON
iiclr-17476	157	41	the	the	DET
iiclr-17476	157	42	taxpayer	taxpayer	NOUN
iiclr-17476	157	43	complained	complain	VERB
iiclr-17476	157	44	of	of	ADP
iiclr-17476	157	45	a	a	DET
iiclr-17476	157	46	fourteen	fourteen	NUM
iiclr-17476	157	47	percent	percent	NOUN
iiclr-17476	157	48	error	error	NOUN
iiclr-17476	157	49	to	to	ADP
iiclr-17476	157	50	hans	hans	PROPN
iiclr-17476	157	51	rees	rees	PROPN
iiclr-17476	157	52	'	'	PART
iiclr-17476	157	53	and	and	CCONJ
iiclr-17476	157	54	sons	son	NOUN
iiclr-17476	157	55	,	,	PUNCT
iiclr-17476	157	56	the	the	DET
iiclr-17476	157	57	court	court	NOUN
iiclr-17476	157	58	said	say	VERB
iiclr-17476	157	59	that	that	SCONJ
iiclr-17476	157	60	the	the	DET
iiclr-17476	157	61	taxpayer	taxpayer	NOUN
iiclr-17476	157	62	's	's	PART
iiclr-17476	157	63	complaint	complaint	NOUN
iiclr-17476	157	64	of	of	ADP
iiclr-17476	157	65	a	a	DET
iiclr-17476	157	66	fourteen	fourteen	NUM
iiclr-17476	157	67	percent	percent	NOUN
iiclr-17476	157	68	error	error	NOUN
iiclr-17476	157	69	was	be	AUX
iiclr-17476	157	70	a	a	DET
iiclr-17476	157	71	"	"	PUNCT
iiclr-17476	157	72	far	far	ADJ
iiclr-17476	157	73	cry	cry	NOUN
iiclr-17476	157	74	from	from	ADP
iiclr-17476	157	75	the	the	DET
iiclr-17476	157	76	more	more	ADJ
iiclr-17476	157	77	than	than	ADP
iiclr-17476	157	78	250	250	NUM
iiclr-17476	157	79	%	%	NOUN
iiclr-17476	157	80	difference	difference	NOUN
iiclr-17476	157	81	which	which	PRON
iiclr-17476	157	82	led	lead	VERB
iiclr-17476	157	83	us	we	PRON
iiclr-17476	157	84	to	to	PART
iiclr-17476	157	85	strike	strike	VERB
iiclr-17476	157	86	down	down	ADP
iiclr-17476	157	87	the	the	DET
iiclr-17476	157	88	state	state	NOUN
iiclr-17476	157	89	tax	tax	NOUN
iiclr-17476	157	90	in	in	ADP
iiclr-17476	157	91	hans	hans	PROPN
iiclr-17476	157	92	rees	rees	PROPN
iiclr-17476	157	93	'	'	PART
iiclr-17476	157	94	sons	son	NOUN
iiclr-17476	157	95	,	,	PUNCT
iiclr-17476	157	96	and	and	CCONJ
iiclr-17476	157	97	a	a	DET
iiclr-17476	157	98	figure	figure	NOUN
iiclr-17476	157	99	certainly	certainly	ADV
iiclr-17476	157	100	within	within	ADP
iiclr-17476	157	101	the	the	DET
iiclr-17476	157	102	substantial	substantial	ADJ
iiclr-17476	157	103	margin	margin	NOUN
iiclr-17476	157	104	of	of	ADP
iiclr-17476	157	105	error	error	NOUN
iiclr-17476	157	106	inherent	inherent	ADJ
iiclr-17476	157	107	in	in	ADP
iiclr-17476	157	108	any	any	DET
iiclr-17476	157	109	method	method	NOUN
iiclr-17476	157	110	of	of	ADP
iiclr-17476	157	111	attributing	attribute	VERB
iiclr-17476	157	112	income	income	NOUN
iiclr-17476	157	113	among	among	ADP
iiclr-17476	157	114	the	the	DET
iiclr-17476	157	115	components	component	NOUN
iiclr-17476	157	116	of	of	ADP
iiclr-17476	157	117	a	a	DET
iiclr-17476	157	118	unitary	unitary	ADJ
iiclr-17476	157	119	business	business	NOUN
iiclr-17476	157	120	.	.	PUNCT
iiclr-17476	157	121	'	'	PUNCT
iiclr-17476	158	1	'	'	PUNCT
iiclr-17476	158	2	32	32	NUM
iiclr-17476	158	3	the	the	DET
iiclr-17476	158	4	court	court	NOUN
iiclr-17476	158	5	found	find	VERB
iiclr-17476	158	6	that	that	SCONJ
iiclr-17476	158	7	geographic	geographic	ADJ
iiclr-17476	158	8	accounting	accounting	NOUN
iiclr-17476	158	9	was	be	AUX
iiclr-17476	158	10	not	not	PART
iiclr-17476	158	11	a	a	DET
iiclr-17476	158	12	better	well	ADJ
iiclr-17476	158	13	alternative	alternative	NOUN
iiclr-17476	158	14	.	.	PUNCT
iiclr-17476	159	1	29	29	NUM
iiclr-17476	159	2	.	.	PUNCT
iiclr-17476	160	1	i	i	PRON
iiclr-17476	160	2	d.	d.	VERB
iiclr-17476	160	3	at	at	ADP
iiclr-17476	160	4	181	181	NUM
iiclr-17476	160	5	-	-	SYM
iiclr-17476	160	6	82	82	NUM
iiclr-17476	160	7	.	.	PUNCT
iiclr-17476	160	8	30	30	NUM
iiclr-17476	160	9	.	.	PUNCT
iiclr-17476	161	1	i	i	PRON
iiclr-17476	161	2	d.	d.	PROPN
iiclr-17476	161	3	at	at	ADP
iiclr-17476	161	4	182	182	NUM
iiclr-17476	161	5	.	.	PUNCT
iiclr-17476	162	1	31	31	NUM
iiclr-17476	162	2	.	.	PUNCT
iiclr-17476	163	1	i	i	PRON
iiclr-17476	163	2	d.	d.	PROPN
iiclr-17476	163	3	at	at	ADP
iiclr-17476	163	4	184	184	NUM
iiclr-17476	163	5	(	(	PUNCT
iiclr-17476	163	6	citing	cite	VERB
iiclr-17476	163	7	hans	hans	PROPN
iiclr-17476	163	8	rees	ree	NOUN
iiclr-17476	163	9	'	'	PART
iiclr-17476	163	10	and	and	CCONJ
iiclr-17476	163	11	sons	son	NOUN
iiclr-17476	163	12	,	,	PUNCT
iiclr-17476	163	13	inc	inc	PROPN
iiclr-17476	163	14	.	.	PROPN
iiclr-17476	164	1	v.	v.	PROPN
iiclr-17476	164	2	north	north	PROPN
iiclr-17476	164	3	carolina	carolina	PROPN
iiclr-17476	164	4	ex	ex	PROPN
iiclr-17476	164	5	rel	rel	PROPN
iiclr-17476	164	6	.	.	PUNCT
iiclr-17476	165	1	maxwell	maxwell	PROPN
iiclr-17476	165	2	,	,	PUNCT
iiclr-17476	165	3	283	283	NUM
iiclr-17476	165	4	u.s	u.s	PROPN
iiclr-17476	165	5	.	.	PROPN
iiclr-17476	165	6	123	123	NUM
iiclr-17476	165	7	(	(	PUNCT
iiclr-17476	165	8	1931	1931	NUM
iiclr-17476	165	9	)	)	PUNCT
iiclr-17476	165	10	)	)	PUNCT
iiclr-17476	165	11	.	.	PUNCT
iiclr-17476	166	1	32	32	NUM
iiclr-17476	166	2	.	.	PUNCT
iiclr-17476	167	1	i	i	PRON
iiclr-17476	167	2	d.	d.	PROPN
iiclr-17476	167	3	at	at	ADP
iiclr-17476	167	4	184	184	NUM
iiclr-17476	167	5	.	.	PUNCT
iiclr-17476	168	1	19921	19921	NUM
iiclr-17476	168	2	ind	ind	NOUN
iiclr-17476	168	3	.	.	PUNCT
iiclr-17476	169	1	int'l	int'l	PROPN
iiclr-17476	169	2	&	&	CCONJ
iiclr-17476	169	3	comp	comp	PROPN
iiclr-17476	169	4	.	.	PUNCT
iiclr-17476	170	1	l.	l.	PROPN
iiclr-17476	170	2	rev	rev	PROPN
iiclr-17476	170	3	.	.	PROPN
iiclr-17476	170	4	third	third	PROPN
iiclr-17476	170	5	,	,	PUNCT
iiclr-17476	170	6	the	the	DET
iiclr-17476	170	7	taxpayer	taxpayer	NOUN
iiclr-17476	170	8	in	in	ADP
iiclr-17476	170	9	container	container	NOUN
iiclr-17476	170	10	contended	contend	VERB
iiclr-17476	170	11	that	that	SCONJ
iiclr-17476	170	12	california	california	PROPN
iiclr-17476	170	13	violated	violate	VERB
iiclr-17476	170	14	the	the	DET
iiclr-17476	170	15	foreign	foreign	ADJ
iiclr-17476	170	16	commerce	commerce	NOUN
iiclr-17476	170	17	clause	clause	NOUN
iiclr-17476	170	18	by	by	ADP
iiclr-17476	170	19	interfering	interfere	VERB
iiclr-17476	170	20	with	with	ADP
iiclr-17476	170	21	the	the	DET
iiclr-17476	170	22	federal	federal	ADJ
iiclr-17476	170	23	government	government	NOUN
iiclr-17476	170	24	's	's	PART
iiclr-17476	170	25	foreign	foreign	ADJ
iiclr-17476	170	26	policies	policy	NOUN
iiclr-17476	170	27	.	.	PUNCT
iiclr-17476	171	1	when	when	SCONJ
iiclr-17476	171	2	the	the	DET
iiclr-17476	171	3	commerce	commerce	NOUN
iiclr-17476	171	4	clause	clause	NOUN
iiclr-17476	171	5	is	be	AUX
iiclr-17476	171	6	implicated	implicate	VERB
iiclr-17476	171	7	in	in	ADP
iiclr-17476	171	8	the	the	DET
iiclr-17476	171	9	taxation	taxation	NOUN
iiclr-17476	171	10	of	of	ADP
iiclr-17476	171	11	interstate	interstate	PROPN
iiclr-17476	171	12	commerce	commerce	PROPN
iiclr-17476	171	13	,	,	PUNCT
iiclr-17476	171	14	a	a	DET
iiclr-17476	171	15	four	four	NUM
iiclr-17476	171	16	-	-	PUNCT
iiclr-17476	171	17	prong	prong	NOUN
iiclr-17476	171	18	test	test	NOUN
iiclr-17476	171	19	,	,	PUNCT
iiclr-17476	171	20	derived	derive	VERB
iiclr-17476	171	21	from	from	ADP
iiclr-17476	171	22	complete	complete	ADJ
iiclr-17476	171	23	auto	auto	NOUN
iiclr-17476	171	24	transit	transit	NOUN
iiclr-17476	171	25	v.	v.	PROPN
iiclr-17476	171	26	brady	brady	PROPN
iiclr-17476	171	27	,	,	PUNCT
iiclr-17476	171	28	is	be	AUX
iiclr-17476	171	29	used	use	VERB
iiclr-17476	171	30	to	to	PART
iiclr-17476	171	31	determine	determine	VERB
iiclr-17476	171	32	the	the	DET
iiclr-17476	171	33	tax	tax	NOUN
iiclr-17476	171	34	's	's	PART
iiclr-17476	171	35	constitutionality	constitutionality	NOUN
iiclr-17476	171	36	:	:	PUNCT
iiclr-17476	171	37	(	(	PUNCT
iiclr-17476	171	38	1	1	X
iiclr-17476	171	39	)	)	PUNCT
iiclr-17476	171	40	does	do	AUX
iiclr-17476	171	41	the	the	DET
iiclr-17476	171	42	taxing	tax	VERB
iiclr-17476	171	43	state	state	NOUN
iiclr-17476	171	44	have	have	VERB
iiclr-17476	171	45	a	a	DET
iiclr-17476	171	46	nexus	nexus	NOUN
iiclr-17476	171	47	;	;	PUNCT
iiclr-17476	171	48	(	(	PUNCT
iiclr-17476	171	49	2	2	X
iiclr-17476	171	50	)	)	PUNCT
iiclr-17476	171	51	is	be	AUX
iiclr-17476	171	52	the	the	DET
iiclr-17476	171	53	tax	tax	NOUN
iiclr-17476	171	54	fairly	fairly	ADV
iiclr-17476	171	55	apportioned	apportion	VERB
iiclr-17476	171	56	to	to	ADP
iiclr-17476	171	57	the	the	DET
iiclr-17476	171	58	entity	entity	NOUN
iiclr-17476	171	59	's	's	PART
iiclr-17476	171	60	in	in	ADP
iiclr-17476	171	61	-	-	PUNCT
iiclr-17476	171	62	state	state	NOUN
iiclr-17476	171	63	activities	activity	NOUN
iiclr-17476	171	64	;	;	PUNCT
iiclr-17476	171	65	(	(	PUNCT
iiclr-17476	171	66	3	3	X
iiclr-17476	171	67	)	)	PUNCT
iiclr-17476	171	68	does	do	AUX
iiclr-17476	171	69	the	the	DET
iiclr-17476	171	70	tax	tax	NOUN
iiclr-17476	171	71	discriminate	discriminate	VERB
iiclr-17476	171	72	against	against	ADP
iiclr-17476	171	73	interstate	interstate	NOUN
iiclr-17476	171	74	commerce	commerce	NOUN
iiclr-17476	171	75	;	;	PUNCT
iiclr-17476	171	76	and	and	CCONJ
iiclr-17476	171	77	(	(	PUNCT
iiclr-17476	171	78	4	4	X
iiclr-17476	171	79	)	)	PUNCT
iiclr-17476	171	80	has	have	AUX
iiclr-17476	171	81	the	the	DET
iiclr-17476	171	82	state	state	NOUN
iiclr-17476	171	83	conferred	confer	VERB
iiclr-17476	171	84	a	a	DET
iiclr-17476	171	85	benefit	benefit	NOUN
iiclr-17476	171	86	for	for	SCONJ
iiclr-17476	171	87	which	which	DET
iiclr-17476	171	88	compensation	compensation	NOUN
iiclr-17476	171	89	may	may	AUX
iiclr-17476	171	90	be	be	AUX
iiclr-17476	171	91	asked?33	asked?33	VERB
iiclr-17476	171	92	when	when	SCONJ
iiclr-17476	171	93	the	the	DET
iiclr-17476	171	94	commerce	commerce	NOUN
iiclr-17476	171	95	clause	clause	NOUN
iiclr-17476	171	96	is	be	AUX
iiclr-17476	171	97	implicated	implicate	VERB
iiclr-17476	171	98	in	in	ADP
iiclr-17476	171	99	the	the	DET
iiclr-17476	171	100	taxation	taxation	NOUN
iiclr-17476	171	101	of	of	ADP
iiclr-17476	171	102	international	international	ADJ
iiclr-17476	171	103	trade	trade	NOUN
iiclr-17476	171	104	,	,	PUNCT
iiclr-17476	171	105	two	two	NUM
iiclr-17476	171	106	additional	additional	ADJ
iiclr-17476	171	107	tests	test	NOUN
iiclr-17476	171	108	are	be	AUX
iiclr-17476	171	109	used	use	VERB
iiclr-17476	171	110	because	because	SCONJ
iiclr-17476	171	111	of	of	ADP
iiclr-17476	171	112	the	the	DET
iiclr-17476	171	113	"	"	PUNCT
iiclr-17476	171	114	sensitive	sensitive	ADJ
iiclr-17476	171	115	matters	matter	NOUN
iiclr-17476	171	116	of	of	ADP
iiclr-17476	171	117	foreign	foreign	ADJ
iiclr-17476	171	118	relations	relation	NOUN
iiclr-17476	171	119	and	and	CCONJ
iiclr-17476	171	120	national	national	ADJ
iiclr-17476	171	121	sovereignty	sovereignty	NOUN
iiclr-17476	171	122	.	.	PUNCT
iiclr-17476	171	123	.	.	PUNCT
iiclr-17476	172	1	.	.	PUNCT
iiclr-17476	172	2	.	.	PUNCT
iiclr-17476	173	1	'	'	PUNCT
iiclr-17476	173	2	,	,	PUNCT
iiclr-17476	173	3	34	34	NUM
iiclr-17476	173	4	the	the	DET
iiclr-17476	173	5	first	first	ADJ
iiclr-17476	173	6	test	test	NOUN
iiclr-17476	173	7	under	under	ADP
iiclr-17476	173	8	japan	japan	PROPN
iiclr-17476	173	9	line	line	PROPN
iiclr-17476	173	10	,	,	PUNCT
iiclr-17476	173	11	ltd	ltd	PROPN
iiclr-17476	173	12	.	.	PROPN
iiclr-17476	174	1	v.	v.	ADP
iiclr-17476	174	2	county	county	PROPN
iiclr-17476	174	3	of	of	ADP
iiclr-17476	174	4	los	los	PROPN
iiclr-17476	174	5	angeles	angeles	PROPN
iiclr-17476	174	6	asks	ask	VERB
iiclr-17476	174	7	whether	whether	SCONJ
iiclr-17476	174	8	the	the	DET
iiclr-17476	174	9	tax	tax	NOUN
iiclr-17476	174	10	subjects	subject	NOUN
iiclr-17476	174	11	international	international	ADJ
iiclr-17476	174	12	commerce	commerce	NOUN
iiclr-17476	174	13	to	to	ADP
iiclr-17476	174	14	a	a	DET
iiclr-17476	174	15	greater	great	ADJ
iiclr-17476	174	16	likelihood	likelihood	NOUN
iiclr-17476	174	17	of	of	ADP
iiclr-17476	174	18	double	double	ADJ
iiclr-17476	174	19	taxation	taxation	NOUN
iiclr-17476	174	20	than	than	ADP
iiclr-17476	174	21	domestic	domestic	ADJ
iiclr-17476	174	22	commerce	commerce	NOUN
iiclr-17476	174	23	.	.	PUNCT
iiclr-17476	175	1	5	5	NUM
iiclr-17476	175	2	the	the	DET
iiclr-17476	175	3	second	second	ADJ
iiclr-17476	175	4	test	test	NOUN
iiclr-17476	175	5	under	under	ADP
iiclr-17476	175	6	japan	japan	PROPN
iiclr-17476	175	7	line	line	NOUN
iiclr-17476	175	8	asks	ask	VERB
iiclr-17476	175	9	whether	whether	SCONJ
iiclr-17476	175	10	the	the	DET
iiclr-17476	175	11	state	state	NOUN
iiclr-17476	175	12	tax	tax	NOUN
iiclr-17476	175	13	will	will	AUX
iiclr-17476	175	14	'	'	PUNCT
iiclr-17476	175	15	impair	impair	VERB
iiclr-17476	175	16	federal	federal	ADJ
iiclr-17476	175	17	uniformity	uniformity	NOUN
iiclr-17476	175	18	in	in	ADP
iiclr-17476	175	19	an	an	DET
iiclr-17476	175	20	area	area	NOUN
iiclr-17476	175	21	where	where	SCONJ
iiclr-17476	175	22	federal	federal	ADJ
iiclr-17476	175	23	uniformity	uniformity	NOUN
iiclr-17476	175	24	is	be	AUX
iiclr-17476	175	25	essential	essential	ADJ
iiclr-17476	175	26	'	'	PUNCT
iiclr-17476	175	27	and	and	CCONJ
iiclr-17476	175	28	'	'	PUNCT
iiclr-17476	175	29	[	[	X
iiclr-17476	175	30	prevent	prevent	NOUN
iiclr-17476	175	31	]	]	PUNCT
iiclr-17476	175	32	the	the	DET
iiclr-17476	175	33	federal	federal	ADJ
iiclr-17476	175	34	government	government	NOUN
iiclr-17476	175	35	from	from	ADP
iiclr-17476	175	36	speaking	speak	VERB
iiclr-17476	175	37	with	with	ADP
iiclr-17476	175	38	one	one	NUM
iiclr-17476	175	39	voice	voice	NOUN
iiclr-17476	175	40	in	in	ADP
iiclr-17476	175	41	international	international	ADJ
iiclr-17476	175	42	trade	trade	NOUN
iiclr-17476	175	43	'	'	PUNCT
iiclr-17476	175	44	.	.	PUNCT
iiclr-17476	175	45	'	'	PUNCT
iiclr-17476	176	1	"	"	PUNCT
iiclr-17476	176	2	36	36	NUM
iiclr-17476	176	3	the	the	DET
iiclr-17476	176	4	combination	combination	NOUN
iiclr-17476	176	5	of	of	ADP
iiclr-17476	176	6	complete	complete	ADJ
iiclr-17476	176	7	auto	auto	NOUN
iiclr-17476	176	8	and	and	CCONJ
iiclr-17476	176	9	japan	japan	PROPN
iiclr-17476	176	10	line	line	NOUN
iiclr-17476	176	11	results	result	NOUN
iiclr-17476	176	12	in	in	ADP
iiclr-17476	176	13	the	the	DET
iiclr-17476	176	14	foreign	foreign	ADJ
iiclr-17476	176	15	commerce	commerce	NOUN
iiclr-17476	176	16	clause	clause	NOUN
iiclr-17476	176	17	.	.	PUNCT
iiclr-17476	177	1	the	the	DET
iiclr-17476	177	2	container	container	NOUN
iiclr-17476	177	3	court	court	NOUN
iiclr-17476	177	4	dismissed	dismiss	VERB
iiclr-17476	177	5	the	the	DET
iiclr-17476	177	6	first	first	ADJ
iiclr-17476	177	7	test	test	NOUN
iiclr-17476	177	8	imposed	impose	VERB
iiclr-17476	177	9	under	under	ADP
iiclr-17476	177	10	japan	japan	PROPN
iiclr-17476	177	11	line	line	NOUN
iiclr-17476	177	12	stating	state	VERB
iiclr-17476	177	13	that	that	SCONJ
iiclr-17476	177	14	the	the	DET
iiclr-17476	177	15	use	use	NOUN
iiclr-17476	177	16	of	of	ADP
iiclr-17476	177	17	arms	arm	NOUN
iiclr-17476	177	18	-	-	PUNCT
iiclr-17476	177	19	length	length	NOUN
iiclr-17476	177	20	accounting	accounting	NOUN
iiclr-17476	177	21	was	be	AUX
iiclr-17476	177	22	no	no	PRON
iiclr-17476	177	23	better	well	ADJ
iiclr-17476	177	24	guarantee	guarantee	NOUN
iiclr-17476	177	25	against	against	ADP
iiclr-17476	177	26	double	double	ADJ
iiclr-17476	177	27	taxation	taxation	NOUN
iiclr-17476	177	28	than	than	ADP
iiclr-17476	177	29	apportionment.37	apportionment.37	NOUN
iiclr-17476	177	30	turning	turn	VERB
iiclr-17476	177	31	to	to	ADP
iiclr-17476	177	32	the	the	DET
iiclr-17476	177	33	second	second	ADJ
iiclr-17476	177	34	issue	issue	NOUN
iiclr-17476	177	35	,	,	PUNCT
iiclr-17476	177	36	the	the	DET
iiclr-17476	177	37	court	court	NOUN
iiclr-17476	177	38	stated	state	VERB
iiclr-17476	177	39	that	that	SCONJ
iiclr-17476	177	40	the	the	DET
iiclr-17476	177	41	"	"	PUNCT
iiclr-17476	177	42	one	one	NUM
iiclr-17476	177	43	voice	voice	NOUN
iiclr-17476	177	44	standard	standard	NOUN
iiclr-17476	177	45	"	"	PUNCT
iiclr-17476	177	46	is	be	AUX
iiclr-17476	177	47	violated	violate	VERB
iiclr-17476	177	48	when	when	SCONJ
iiclr-17476	177	49	a	a	DET
iiclr-17476	177	50	state	state	NOUN
iiclr-17476	177	51	tax	tax	NOUN
iiclr-17476	177	52	"	"	PUNCT
iiclr-17476	177	53	either	either	CCONJ
iiclr-17476	177	54	implicates	implicate	VERB
iiclr-17476	177	55	foreign	foreign	ADJ
iiclr-17476	177	56	policy	policy	NOUN
iiclr-17476	177	57	issues	issue	NOUN
iiclr-17476	177	58	which	which	PRON
iiclr-17476	177	59	33	33	NUM
iiclr-17476	177	60	.	.	PUNCT
iiclr-17476	178	1	complete	complete	ADJ
iiclr-17476	178	2	auto	auto	NOUN
iiclr-17476	178	3	transit	transit	NOUN
iiclr-17476	178	4	v.	v.	PROPN
iiclr-17476	178	5	brady	brady	PROPN
iiclr-17476	178	6	,	,	PUNCT
iiclr-17476	178	7	430	430	NUM
iiclr-17476	178	8	u.s	u.s	PROPN
iiclr-17476	178	9	.	.	PROPN
iiclr-17476	178	10	274	274	NUM
iiclr-17476	178	11	(	(	PUNCT
iiclr-17476	178	12	1977	1977	NUM
iiclr-17476	178	13	)	)	PUNCT
iiclr-17476	178	14	.	.	PUNCT
iiclr-17476	179	1	since	since	SCONJ
iiclr-17476	179	2	1977	1977	NUM
iiclr-17476	179	3	,	,	PUNCT
iiclr-17476	179	4	complete	complete	ADJ
iiclr-17476	179	5	auto	auto	NOUN
iiclr-17476	179	6	has	have	AUX
iiclr-17476	179	7	served	serve	VERB
iiclr-17476	179	8	as	as	ADP
iiclr-17476	179	9	the	the	DET
iiclr-17476	179	10	court	court	NOUN
iiclr-17476	179	11	's	's	PART
iiclr-17476	179	12	touchstone	touchstone	NOUN
iiclr-17476	179	13	in	in	ADP
iiclr-17476	179	14	the	the	DET
iiclr-17476	179	15	adjudication	adjudication	NOUN
iiclr-17476	179	16	of	of	ADP
iiclr-17476	179	17	commerce	commerce	PROPN
iiclr-17476	179	18	clause	clause	NOUN
iiclr-17476	179	19	cases	case	NOUN
iiclr-17476	179	20	.	.	PUNCT
iiclr-17476	180	1	"	"	PUNCT
iiclr-17476	180	2	after	after	ADP
iiclr-17476	180	3	decades	decade	NOUN
iiclr-17476	180	4	of	of	ADP
iiclr-17476	180	5	distinctions	distinction	NOUN
iiclr-17476	180	6	based	base	VERB
iiclr-17476	180	7	upon	upon	SCONJ
iiclr-17476	180	8	insubstantial	insubstantial	ADJ
iiclr-17476	180	9	and	and	CCONJ
iiclr-17476	180	10	pointless	pointless	ADJ
iiclr-17476	180	11	formalism	formalism	NOUN
iiclr-17476	180	12	,	,	PUNCT
iiclr-17476	180	13	in	in	ADP
iiclr-17476	180	14	1977	1977	NUM
iiclr-17476	180	15	the	the	DET
iiclr-17476	180	16	court	court	NOUN
iiclr-17476	180	17	cut	cut	VERB
iiclr-17476	180	18	the	the	DET
iiclr-17476	180	19	gordian	gordian	ADJ
iiclr-17476	180	20	knot	knot	NOUN
iiclr-17476	181	1	[	[	X
iiclr-17476	181	2	of	of	ADP
iiclr-17476	181	3	confusion	confusion	NOUN
iiclr-17476	181	4	]	]	PUNCT
iiclr-17476	181	5	in	in	ADP
iiclr-17476	181	6	complete	complete	ADJ
iiclr-17476	181	7	auto	auto	NOUN
iiclr-17476	181	8	..	..	PUNCT
iiclr-17476	181	9	"	"	PUNCT
iiclr-17476	181	10	paul	paul	PROPN
iiclr-17476	181	11	j.	j.	PROPN
iiclr-17476	181	12	hartman	hartman	PROPN
iiclr-17476	181	13	,	,	PUNCT
iiclr-17476	181	14	federal	federal	ADJ
iiclr-17476	181	15	limitations	limitation	NOUN
iiclr-17476	181	16	on	on	ADP
iiclr-17476	181	17	state	state	NOUN
iiclr-17476	181	18	and	and	CCONJ
iiclr-17476	181	19	local	local	ADJ
iiclr-17476	181	20	taxation	taxation	NOUN
iiclr-17476	181	21	,	,	PUNCT
iiclr-17476	181	22	s	s	PROPN
iiclr-17476	181	23	2:17	2:17	NUM
iiclr-17476	181	24	(	(	PUNCT
iiclr-17476	181	25	1981	1981	NUM
iiclr-17476	181	26	)	)	PUNCT
iiclr-17476	181	27	.	.	PUNCT
iiclr-17476	182	1	34	34	NUM
iiclr-17476	182	2	.	.	PUNCT
iiclr-17476	183	1	japan	japan	PROPN
iiclr-17476	183	2	line	line	PROPN
iiclr-17476	183	3	,	,	PUNCT
iiclr-17476	183	4	ltd	ltd	PROPN
iiclr-17476	183	5	.	.	PROPN
iiclr-17476	184	1	v.	v.	ADP
iiclr-17476	184	2	county	county	PROPN
iiclr-17476	184	3	of	of	ADP
iiclr-17476	184	4	los	los	PROPN
iiclr-17476	184	5	angeles	angeles	PROPN
iiclr-17476	184	6	,	,	PUNCT
iiclr-17476	185	1	441	441	NUM
iiclr-17476	185	2	u.s	u.s	PROPN
iiclr-17476	185	3	.	.	PROPN
iiclr-17476	185	4	434	434	NUM
iiclr-17476	185	5	,	,	PUNCT
iiclr-17476	185	6	456	456	NUM
iiclr-17476	185	7	(	(	PUNCT
iiclr-17476	185	8	1979	1979	NUM
iiclr-17476	185	9	)	)	PUNCT
iiclr-17476	185	10	.	.	PUNCT
iiclr-17476	186	1	35	35	NUM
iiclr-17476	186	2	.	.	PUNCT
iiclr-17476	187	1	i	i	PRON
iiclr-17476	187	2	d.	d.	VERB
iiclr-17476	187	3	at	at	ADP
iiclr-17476	187	4	447	447	NUM
iiclr-17476	187	5	-	-	SYM
iiclr-17476	187	6	48	48	NUM
iiclr-17476	187	7	.	.	PUNCT
iiclr-17476	188	1	36	36	NUM
iiclr-17476	188	2	.	.	PUNCT
iiclr-17476	189	1	container	container	NOUN
iiclr-17476	189	2	,	,	PUNCT
iiclr-17476	189	3	463	463	NUM
iiclr-17476	189	4	u.s	u.s	PROPN
iiclr-17476	189	5	.	.	PROPN
iiclr-17476	189	6	at	at	ADP
iiclr-17476	189	7	194	194	NUM
iiclr-17476	189	8	,	,	PUNCT
iiclr-17476	189	9	quoting	quote	VERB
iiclr-17476	189	10	japan	japan	PROPN
iiclr-17476	189	11	line	line	NOUN
iiclr-17476	189	12	,	,	PUNCT
iiclr-17476	189	13	441	441	NUM
iiclr-17476	189	14	u.s	u.s	PROPN
iiclr-17476	189	15	.	.	PROPN
iiclr-17476	189	16	at	at	ADP
iiclr-17476	189	17	448	448	NUM
iiclr-17476	189	18	and	and	CCONJ
iiclr-17476	189	19	453	453	NUM
iiclr-17476	189	20	.	.	PUNCT
iiclr-17476	190	1	"	"	PUNCT
iiclr-17476	190	2	a	a	DET
iiclr-17476	190	3	state	state	NOUN
iiclr-17476	190	4	tax	tax	NOUN
iiclr-17476	190	5	on	on	ADP
iiclr-17476	190	6	instrumentalities	instrumentality	NOUN
iiclr-17476	190	7	of	of	ADP
iiclr-17476	190	8	foreign	foreign	ADJ
iiclr-17476	190	9	commerce	commerce	NOUN
iiclr-17476	190	10	may	may	AUX
iiclr-17476	190	11	frustrate	frustrate	VERB
iiclr-17476	190	12	the	the	DET
iiclr-17476	190	13	achievement	achievement	NOUN
iiclr-17476	190	14	of	of	ADP
iiclr-17476	190	15	federal	federal	ADJ
iiclr-17476	190	16	uniformity	uniformity	NOUN
iiclr-17476	190	17	in	in	ADP
iiclr-17476	190	18	several	several	ADJ
iiclr-17476	190	19	ways	way	NOUN
iiclr-17476	190	20	.	.	PUNCT
iiclr-17476	191	1	if	if	SCONJ
iiclr-17476	191	2	the	the	DET
iiclr-17476	191	3	state	state	NOUN
iiclr-17476	191	4	imposes	impose	VERB
iiclr-17476	191	5	an	an	DET
iiclr-17476	191	6	apportioned	apportioned	ADJ
iiclr-17476	191	7	tax	tax	NOUN
iiclr-17476	191	8	,	,	PUNCT
iiclr-17476	191	9	international	international	ADJ
iiclr-17476	191	10	disputes	dispute	NOUN
iiclr-17476	191	11	over	over	ADP
iiclr-17476	191	12	reconciling	reconcile	VERB
iiclr-17476	191	13	apportionment	apportionment	NOUN
iiclr-17476	191	14	formulae	formulae	NOUN
iiclr-17476	191	15	may	may	AUX
iiclr-17476	191	16	arise	arise	VERB
iiclr-17476	191	17	.	.	PUNCT
iiclr-17476	192	1	if	if	SCONJ
iiclr-17476	192	2	a	a	DET
iiclr-17476	192	3	novel	novel	ADJ
iiclr-17476	192	4	state	state	NOUN
iiclr-17476	192	5	tax	tax	NOUN
iiclr-17476	192	6	creates	create	VERB
iiclr-17476	192	7	an	an	DET
iiclr-17476	192	8	asymmetry	asymmetry	NOUN
iiclr-17476	192	9	in	in	ADP
iiclr-17476	192	10	the	the	DET
iiclr-17476	192	11	international	international	ADJ
iiclr-17476	192	12	tax	tax	NOUN
iiclr-17476	192	13	structure	structure	NOUN
iiclr-17476	192	14	,	,	PUNCT
iiclr-17476	192	15	foreign	foreign	ADJ
iiclr-17476	192	16	nations	nation	NOUN
iiclr-17476	192	17	disadvantaged	disadvantage	VERB
iiclr-17476	192	18	by	by	ADP
iiclr-17476	192	19	the	the	DET
iiclr-17476	192	20	levy	levy	NOUN
iiclr-17476	192	21	may	may	AUX
iiclr-17476	192	22	retaliate	retaliate	VERB
iiclr-17476	192	23	against	against	ADP
iiclr-17476	192	24	american	american	PROPN
iiclr-17476	192	25	-	-	PUNCT
iiclr-17476	192	26	owned	own	VERB
iiclr-17476	192	27	instrumentalities	instrumentality	NOUN
iiclr-17476	192	28	present	present	ADJ
iiclr-17476	192	29	in	in	ADP
iiclr-17476	192	30	their	their	PRON
iiclr-17476	192	31	jurisdictions	jurisdiction	NOUN
iiclr-17476	192	32	....	....	PUNCT
iiclr-17476	193	1	if	if	SCONJ
iiclr-17476	193	2	other	other	ADJ
iiclr-17476	193	3	states	state	NOUN
iiclr-17476	193	4	followed	follow	VERB
iiclr-17476	193	5	the	the	DET
iiclr-17476	193	6	taxing	tax	VERB
iiclr-17476	193	7	state	state	NOUN
iiclr-17476	193	8	's	's	PART
iiclr-17476	193	9	example	example	NOUN
iiclr-17476	193	10	,	,	PUNCT
iiclr-17476	193	11	various	various	ADJ
iiclr-17476	193	12	instrumentalities	instrumentality	NOUN
iiclr-17476	193	13	of	of	ADP
iiclr-17476	193	14	commerce	commerce	NOUN
iiclr-17476	193	15	could	could	AUX
iiclr-17476	193	16	be	be	AUX
iiclr-17476	193	17	subjected	subject	VERB
iiclr-17476	193	18	to	to	ADP
iiclr-17476	193	19	varying	vary	VERB
iiclr-17476	193	20	degrees	degree	NOUN
iiclr-17476	193	21	of	of	ADP
iiclr-17476	193	22	multiple	multiple	ADJ
iiclr-17476	193	23	taxation	taxation	NOUN
iiclr-17476	193	24	,	,	PUNCT
iiclr-17476	193	25	a	a	DET
iiclr-17476	193	26	result	result	NOUN
iiclr-17476	193	27	that	that	PRON
iiclr-17476	193	28	would	would	AUX
iiclr-17476	193	29	plainly	plainly	ADV
iiclr-17476	193	30	prevent	prevent	VERB
iiclr-17476	193	31	this	this	DET
iiclr-17476	193	32	nation	nation	NOUN
iiclr-17476	193	33	from	from	ADP
iiclr-17476	193	34	'	'	PUNCT
iiclr-17476	193	35	speaking	speak	VERB
iiclr-17476	193	36	with	with	ADP
iiclr-17476	193	37	one	one	NUM
iiclr-17476	193	38	voice	voice	NOUN
iiclr-17476	193	39	'	'	PUNCT
iiclr-17476	193	40	in	in	ADP
iiclr-17476	193	41	regulating	regulate	VERB
iiclr-17476	193	42	foreign	foreign	ADJ
iiclr-17476	193	43	commerce	commerce	NOUN
iiclr-17476	193	44	.	.	PUNCT
iiclr-17476	193	45	"	"	PUNCT
iiclr-17476	194	1	japan	japan	PROPN
iiclr-17476	194	2	line	line	PROPN
iiclr-17476	194	3	,	,	PUNCT
iiclr-17476	194	4	441	441	NUM
iiclr-17476	194	5	u.s	u.s	PROPN
iiclr-17476	194	6	.	.	PROPN
iiclr-17476	194	7	at	at	ADP
iiclr-17476	194	8	450	450	NUM
iiclr-17476	194	9	-	-	SYM
iiclr-17476	194	10	51	51	NUM
iiclr-17476	194	11	.	.	PUNCT
iiclr-17476	194	12	37	37	NUM
iiclr-17476	194	13	.	.	PUNCT
iiclr-17476	195	1	container	container	NOUN
iiclr-17476	195	2	,	,	PUNCT
iiclr-17476	195	3	463	463	NUM
iiclr-17476	195	4	u.s	u.s	PROPN
iiclr-17476	195	5	.	.	PROPN
iiclr-17476	195	6	at	at	ADP
iiclr-17476	195	7	194	194	NUM
iiclr-17476	195	8	.	.	PUNCT
iiclr-17476	196	1	[	[	X
iiclr-17476	196	2	vol	vol	NOUN
iiclr-17476	196	3	.	.	PUNCT
iiclr-17476	196	4	3:135	3:135	NUM
iiclr-17476	196	5	california	california	PROPN
iiclr-17476	196	6	and	and	CCONJ
iiclr-17476	196	7	unitary	unitary	ADJ
iiclr-17476	196	8	taxation	taxation	NOUN
iiclr-17476	196	9	must	must	AUX
iiclr-17476	196	10	be	be	AUX
iiclr-17476	196	11	left	leave	VERB
iiclr-17476	196	12	to	to	ADP
iiclr-17476	196	13	the	the	DET
iiclr-17476	196	14	federal	federal	ADJ
iiclr-17476	196	15	government	government	NOUN
iiclr-17476	196	16	or	or	CCONJ
iiclr-17476	196	17	violates	violate	VERB
iiclr-17476	196	18	a	a	DET
iiclr-17476	196	19	clear	clear	ADJ
iiclr-17476	196	20	federal	federal	ADJ
iiclr-17476	196	21	directive	directive	NOUN
iiclr-17476	196	22	.	.	PUNCT
iiclr-17476	197	1	"	"	PUNCT
iiclr-17476	197	2	"	"	PUNCT
iiclr-17476	197	3	the	the	DET
iiclr-17476	197	4	clearest	clear	ADJ
iiclr-17476	197	5	implication	implication	NOUN
iiclr-17476	197	6	of	of	ADP
iiclr-17476	197	7	foreign	foreign	ADJ
iiclr-17476	197	8	policy	policy	NOUN
iiclr-17476	197	9	is	be	AUX
iiclr-17476	197	10	if	if	SCONJ
iiclr-17476	197	11	a	a	DET
iiclr-17476	197	12	state	state	NOUN
iiclr-17476	197	13	tax	tax	NOUN
iiclr-17476	197	14	would	would	AUX
iiclr-17476	197	15	cause	cause	VERB
iiclr-17476	197	16	a	a	DET
iiclr-17476	197	17	foreign	foreign	ADJ
iiclr-17476	197	18	trading	trading	NOUN
iiclr-17476	197	19	partner	partner	NOUN
iiclr-17476	197	20	to	to	PART
iiclr-17476	197	21	retaliate	retaliate	VERB
iiclr-17476	197	22	against	against	ADP
iiclr-17476	197	23	the	the	DET
iiclr-17476	197	24	nation	nation	NOUN
iiclr-17476	197	25	as	as	ADP
iiclr-17476	197	26	a	a	DET
iiclr-17476	197	27	whole	whole	NOUN
iiclr-17476	197	28	.	.	PUNCT
iiclr-17476	198	1	the	the	DET
iiclr-17476	198	2	court	court	NOUN
iiclr-17476	198	3	recognized	recognize	VERB
iiclr-17476	198	4	its	its	PRON
iiclr-17476	198	5	weaknesses	weakness	NOUN
iiclr-17476	198	6	in	in	ADP
iiclr-17476	198	7	addressing	address	VERB
iiclr-17476	198	8	foreign	foreign	ADJ
iiclr-17476	198	9	policy	policy	NOUN
iiclr-17476	198	10	issues	issue	NOUN
iiclr-17476	198	11	,	,	PUNCT
iiclr-17476	198	12	but	but	CCONJ
iiclr-17476	198	13	nevertheless	nevertheless	ADV
iiclr-17476	198	14	made	make	VERB
iiclr-17476	198	15	the	the	DET
iiclr-17476	198	16	following	follow	VERB
iiclr-17476	198	17	three	three	NUM
iiclr-17476	198	18	observations	observation	NOUN
iiclr-17476	198	19	to	to	PART
iiclr-17476	198	20	justify	justify	VERB
iiclr-17476	198	21	its	its	PRON
iiclr-17476	198	22	conclusion	conclusion	NOUN
iiclr-17476	198	23	that	that	SCONJ
iiclr-17476	198	24	the	the	DET
iiclr-17476	198	25	state	state	NOUN
iiclr-17476	198	26	tax	tax	NOUN
iiclr-17476	198	27	would	would	AUX
iiclr-17476	198	28	not	not	PART
iiclr-17476	198	29	lead	lead	VERB
iiclr-17476	198	30	to	to	ADP
iiclr-17476	198	31	retaliation	retaliation	NOUN
iiclr-17476	198	32	by	by	ADP
iiclr-17476	198	33	foreign	foreign	ADJ
iiclr-17476	198	34	trading	trading	NOUN
iiclr-17476	198	35	partners	partner	NOUN
iiclr-17476	198	36	:	:	PUNCT
iiclr-17476	199	1	[	[	X
iiclr-17476	199	2	f]irst	f]irst	SCONJ
iiclr-17476	199	3	the	the	DET
iiclr-17476	199	4	tax	tax	NOUN
iiclr-17476	199	5	here	here	ADV
iiclr-17476	199	6	does	do	AUX
iiclr-17476	199	7	not	not	PART
iiclr-17476	199	8	create	create	VERB
iiclr-17476	199	9	an	an	DET
iiclr-17476	199	10	automatic	automatic	ADJ
iiclr-17476	199	11	"	"	PUNCT
iiclr-17476	199	12	asymmetry	asymmetry	NOUN
iiclr-17476	199	13	"	"	PUNCT
iiclr-17476	199	14	in	in	ADP
iiclr-17476	199	15	international	international	ADJ
iiclr-17476	199	16	taxation	taxation	NOUN
iiclr-17476	199	17	.	.	PUNCT
iiclr-17476	200	1	second	second	ADJ
iiclr-17476	200	2	,	,	PUNCT
iiclr-17476	200	3	the	the	DET
iiclr-17476	200	4	tax	tax	NOUN
iiclr-17476	200	5	here	here	ADV
iiclr-17476	200	6	was	be	AUX
iiclr-17476	200	7	imposed	impose	VERB
iiclr-17476	200	8	.	.	PUNCT
iiclr-17476	200	9	.	.	PUNCT
iiclr-17476	200	10	.	.	PUNCT
iiclr-17476	201	1	on	on	ADP
iiclr-17476	201	2	a	a	DET
iiclr-17476	201	3	domestic	domestic	ADJ
iiclr-17476	201	4	corporation	corporation	NOUN
iiclr-17476	201	5	.	.	PUNCT
iiclr-17476	202	1	although	although	SCONJ
iiclr-17476	202	2	,	,	PUNCT
iiclr-17476	202	3	california	california	PROPN
iiclr-17476	202	4	"	"	PUNCT
iiclr-17476	202	5	counts	count	NOUN
iiclr-17476	202	6	"	"	PUNCT
iiclr-17476	202	7	income	income	NOUN
iiclr-17476	202	8	arguably	arguably	ADV
iiclr-17476	202	9	attributable	attributable	ADJ
iiclr-17476	202	10	to	to	ADP
iiclr-17476	202	11	foreign	foreign	ADJ
iiclr-17476	202	12	corporations	corporation	NOUN
iiclr-17476	202	13	in	in	ADP
iiclr-17476	202	14	calculating	calculate	VERB
iiclr-17476	202	15	the	the	DET
iiclr-17476	202	16	taxable	taxable	ADJ
iiclr-17476	202	17	income	income	NOUN
iiclr-17476	202	18	of	of	ADP
iiclr-17476	202	19	that	that	DET
iiclr-17476	202	20	domestic	domestic	ADJ
iiclr-17476	202	21	corporation	corporation	NOUN
iiclr-17476	202	22	,	,	PUNCT
iiclr-17476	202	23	the	the	DET
iiclr-17476	202	24	legal	legal	ADJ
iiclr-17476	202	25	incidence	incidence	NOUN
iiclr-17476	202	26	of	of	ADP
iiclr-17476	202	27	the	the	DET
iiclr-17476	202	28	tax	tax	NOUN
iiclr-17476	202	29	falls	fall	VERB
iiclr-17476	202	30	on	on	ADP
iiclr-17476	202	31	a	a	DET
iiclr-17476	202	32	domestic	domestic	ADJ
iiclr-17476	202	33	corporation	corporation	NOUN
iiclr-17476	202	34	.	.	PUNCT
iiclr-17476	203	1	third	third	ADJ
iiclr-17476	203	2	,	,	PUNCT
iiclr-17476	203	3	even	even	ADV
iiclr-17476	203	4	if	if	SCONJ
iiclr-17476	203	5	foreign	foreign	ADJ
iiclr-17476	203	6	nations	nation	NOUN
iiclr-17476	203	7	have	have	VERB
iiclr-17476	203	8	a	a	DET
iiclr-17476	203	9	legitimate	legitimate	ADJ
iiclr-17476	203	10	interest	interest	NOUN
iiclr-17476	203	11	in	in	ADP
iiclr-17476	203	12	reducing	reduce	VERB
iiclr-17476	203	13	the	the	DET
iiclr-17476	203	14	tax	tax	NOUN
iiclr-17476	203	15	burden	burden	NOUN
iiclr-17476	203	16	of	of	ADP
iiclr-17476	203	17	domestic	domestic	ADJ
iiclr-17476	203	18	corporations	corporation	NOUN
iiclr-17476	203	19	,	,	PUNCT
iiclr-17476	203	20	the	the	DET
iiclr-17476	203	21	fact	fact	NOUN
iiclr-17476	203	22	remains	remain	VERB
iiclr-17476	203	23	that	that	DET
iiclr-17476	203	24	appellant	appellant	NOUN
iiclr-17476	203	25	is	be	AUX
iiclr-17476	203	26	without	without	ADP
iiclr-17476	203	27	a	a	DET
iiclr-17476	203	28	doubt	doubt	NOUN
iiclr-17476	203	29	amenable	amenable	ADJ
iiclr-17476	203	30	to	to	PART
iiclr-17476	203	31	be	be	AUX
iiclr-17476	203	32	taxed	tax	VERB
iiclr-17476	203	33	in	in	ADP
iiclr-17476	203	34	california	california	PROPN
iiclr-17476	203	35	in	in	ADP
iiclr-17476	203	36	one	one	NUM
iiclr-17476	203	37	way	way	NOUN
iiclr-17476	203	38	or	or	CCONJ
iiclr-17476	203	39	another	another	PRON
iiclr-17476	203	40	,	,	PUNCT
iiclr-17476	203	41	and	and	CCONJ
iiclr-17476	203	42	that	that	SCONJ
iiclr-17476	203	43	the	the	DET
iiclr-17476	203	44	amount	amount	NOUN
iiclr-17476	203	45	of	of	ADP
iiclr-17476	203	46	tax	tax	NOUN
iiclr-17476	203	47	it	it	PRON
iiclr-17476	203	48	pays	pay	VERB
iiclr-17476	203	49	is	be	AUX
iiclr-17476	203	50	much	much	ADV
iiclr-17476	203	51	more	more	ADJ
iiclr-17476	203	52	the	the	DET
iiclr-17476	203	53	function	function	NOUN
iiclr-17476	203	54	of	of	ADP
iiclr-17476	203	55	california	california	PROPN
iiclr-17476	203	56	's	's	PART
iiclr-17476	203	57	tax	tax	NOUN
iiclr-17476	203	58	rate	rate	NOUN
iiclr-17476	203	59	than	than	ADP
iiclr-17476	203	60	of	of	ADP
iiclr-17476	203	61	its	its	PRON
iiclr-17476	203	62	allocation	allocation	NOUN
iiclr-17476	203	63	method.3	method.3	PROPN
iiclr-17476	203	64	9	9	NUM
iiclr-17476	203	65	ultimately	ultimately	ADV
iiclr-17476	203	66	,	,	PUNCT
iiclr-17476	203	67	the	the	DET
iiclr-17476	203	68	court	court	NOUN
iiclr-17476	203	69	found	find	VERB
iiclr-17476	203	70	that	that	SCONJ
iiclr-17476	203	71	the	the	DET
iiclr-17476	203	72	"	"	PUNCT
iiclr-17476	203	73	foreign	foreign	ADJ
iiclr-17476	203	74	policy	policy	NOUN
iiclr-17476	203	75	of	of	ADP
iiclr-17476	203	76	the	the	DET
iiclr-17476	203	77	united	united	PROPN
iiclr-17476	203	78	states	states	PROPN
iiclr-17476	203	79	.	.	PUNCT
iiclr-17476	203	80	.	.	PUNCT
iiclr-17476	204	1	.	.	PUNCT
iiclr-17476	205	1	is	be	AUX
iiclr-17476	205	2	not	not	PART
iiclr-17476	205	3	seriously	seriously	ADV
iiclr-17476	205	4	threatened	threaten	VERB
iiclr-17476	205	5	by	by	ADP
iiclr-17476	205	6	california	california	PROPN
iiclr-17476	205	7	's	's	PART
iiclr-17476	205	8	decision	decision	NOUN
iiclr-17476	205	9	to	to	PART
iiclr-17476	205	10	apply	apply	VERB
iiclr-17476	205	11	the	the	DET
iiclr-17476	205	12	unitary	unitary	ADJ
iiclr-17476	205	13	business	business	NOUN
iiclr-17476	205	14	concept	concept	NOUN
iiclr-17476	205	15	.	.	PUNCT
iiclr-17476	205	16	.	.	PUNCT
iiclr-17476	205	17	.	.	PUNCT
iiclr-17476	206	1	.	.	PUNCT
iiclr-17476	207	1	40	40	NUM
iiclr-17476	208	1	the	the	DET
iiclr-17476	208	2	court	court	NOUN
iiclr-17476	208	3	next	next	ADV
iiclr-17476	208	4	examined	examine	VERB
iiclr-17476	208	5	whether	whether	SCONJ
iiclr-17476	208	6	california	california	PROPN
iiclr-17476	208	7	had	have	AUX
iiclr-17476	208	8	violated	violate	VERB
iiclr-17476	208	9	any	any	DET
iiclr-17476	208	10	specific	specific	ADJ
iiclr-17476	208	11	manifestation	manifestation	NOUN
iiclr-17476	208	12	of	of	ADP
iiclr-17476	208	13	congressional	congressional	ADJ
iiclr-17476	208	14	intent	intent	NOUN
iiclr-17476	208	15	,	,	PUNCT
iiclr-17476	208	16	and	and	CCONJ
iiclr-17476	208	17	found	find	VERB
iiclr-17476	208	18	that	that	SCONJ
iiclr-17476	208	19	it	it	PRON
iiclr-17476	208	20	had	have	VERB
iiclr-17476	208	21	not	not	PART
iiclr-17476	208	22	.	.	PUNCT
iiclr-17476	209	1	the	the	DET
iiclr-17476	209	2	court	court	NOUN
iiclr-17476	209	3	noted	note	VERB
iiclr-17476	209	4	that	that	SCONJ
iiclr-17476	209	5	treaties	treaty	NOUN
iiclr-17476	209	6	of	of	ADP
iiclr-17476	209	7	the	the	DET
iiclr-17476	209	8	federal	federal	ADJ
iiclr-17476	209	9	government	government	NOUN
iiclr-17476	209	10	did	do	AUX
iiclr-17476	209	11	not	not	PART
iiclr-17476	209	12	bind	bind	VERB
iiclr-17476	209	13	the	the	DET
iiclr-17476	209	14	states	state	NOUN
iiclr-17476	209	15	or	or	CCONJ
iiclr-17476	209	16	forbid	forbid	VERB
iiclr-17476	209	17	the	the	DET
iiclr-17476	209	18	states	state	NOUN
iiclr-17476	209	19	from	from	ADP
iiclr-17476	209	20	using	use	VERB
iiclr-17476	209	21	the	the	DET
iiclr-17476	209	22	unitary	unitary	ADJ
iiclr-17476	209	23	business	business	NOUN
iiclr-17476	209	24	principle	principle	NOUN
iiclr-17476	209	25	.	.	PUNCT
iiclr-17476	210	1	additionally	additionally	ADV
iiclr-17476	210	2	,	,	PUNCT
iiclr-17476	210	3	the	the	DET
iiclr-17476	210	4	court	court	NOUN
iiclr-17476	210	5	noted	note	VERB
iiclr-17476	210	6	that	that	SCONJ
iiclr-17476	210	7	legislation	legislation	NOUN
iiclr-17476	210	8	which	which	PRON
iiclr-17476	210	9	forbid	forbid	VERB
iiclr-17476	210	10	unitary	unitary	ADJ
iiclr-17476	210	11	taxation	taxation	NOUN
iiclr-17476	210	12	was	be	AUX
iiclr-17476	210	13	pending.41	pending.41	NOUN
iiclr-17476	210	14	nonetheless	nonetheless	ADV
iiclr-17476	210	15	,	,	PUNCT
iiclr-17476	210	16	the	the	DET
iiclr-17476	210	17	court	court	NOUN
iiclr-17476	210	18	held	hold	VERB
iiclr-17476	210	19	that	that	SCONJ
iiclr-17476	210	20	the	the	DET
iiclr-17476	210	21	california	california	PROPN
iiclr-17476	210	22	tax	tax	NOUN
iiclr-17476	210	23	at	at	ADP
iiclr-17476	210	24	issue	issue	NOUN
iiclr-17476	210	25	was	be	AUX
iiclr-17476	210	26	not	not	PART
iiclr-17476	210	27	pre	pre	ADJ
iiclr-17476	210	28	-	-	VERB
iiclr-17476	210	29	empted	empte	VERB
iiclr-17476	210	30	by	by	ADP
iiclr-17476	210	31	federal	federal	ADJ
iiclr-17476	210	32	law	law	NOUN
iiclr-17476	210	33	nor	nor	CCONJ
iiclr-17476	210	34	fatally	fatally	ADV
iiclr-17476	210	35	inconsistent	inconsistent	ADJ
iiclr-17476	210	36	with	with	ADP
iiclr-17476	210	37	federal	federal	ADJ
iiclr-17476	210	38	policy	policy	NOUN
iiclr-17476	210	39	.	.	PUNCT
iiclr-17476	211	1	42	42	NUM
iiclr-17476	211	2	iii	iii	NOUN
iiclr-17476	211	3	.	.	PUNCT
iiclr-17476	211	4	analysis	analysis	NOUN
iiclr-17476	211	5	of	of	ADP
iiclr-17476	211	6	worldwide	worldwide	ADJ
iiclr-17476	211	7	unitary	unitary	ADJ
iiclr-17476	211	8	taxation	taxation	NOUN
iiclr-17476	211	9	the	the	DET
iiclr-17476	211	10	container	container	NOUN
iiclr-17476	211	11	case	case	NOUN
iiclr-17476	211	12	illustrates	illustrate	VERB
iiclr-17476	211	13	the	the	DET
iiclr-17476	211	14	primary	primary	ADJ
iiclr-17476	211	15	arguments	argument	NOUN
iiclr-17476	211	16	that	that	PRON
iiclr-17476	211	17	are	be	AUX
iiclr-17476	211	18	most	most	ADV
iiclr-17476	211	19	often	often	ADV
iiclr-17476	211	20	discussed	discuss	VERB
iiclr-17476	211	21	regarding	regard	VERB
iiclr-17476	211	22	unitary	unitary	ADJ
iiclr-17476	211	23	taxation	taxation	NOUN
iiclr-17476	211	24	.	.	PUNCT
iiclr-17476	212	1	among	among	ADP
iiclr-17476	212	2	the	the	DET
iiclr-17476	212	3	most	most	ADV
iiclr-17476	212	4	common	common	ADJ
iiclr-17476	212	5	38	38	NUM
iiclr-17476	212	6	.	.	PUNCT
iiclr-17476	213	1	i	i	PRON
iiclr-17476	213	2	d.	d.	PROPN
iiclr-17476	213	3	at	at	ADP
iiclr-17476	213	4	194	194	NUM
iiclr-17476	213	5	.	.	PUNCT
iiclr-17476	214	1	39	39	NUM
iiclr-17476	214	2	.	.	PUNCT
iiclr-17476	215	1	i	i	PRON
iiclr-17476	215	2	d.	d.	PROPN
iiclr-17476	215	3	at	at	ADP
iiclr-17476	215	4	195	195	NUM
iiclr-17476	215	5	(	(	PUNCT
iiclr-17476	215	6	footnote	footnote	NOUN
iiclr-17476	215	7	omitted	omit	VERB
iiclr-17476	215	8	)	)	PUNCT
iiclr-17476	215	9	.	.	PUNCT
iiclr-17476	216	1	40	40	NUM
iiclr-17476	216	2	.	.	PUNCT
iiclr-17476	217	1	i	i	PRON
iiclr-17476	217	2	d.	d.	PROPN
iiclr-17476	217	3	at	at	ADP
iiclr-17476	217	4	195	195	NUM
iiclr-17476	217	5	-	-	SYM
iiclr-17476	217	6	96	96	NUM
iiclr-17476	217	7	.	.	PUNCT
iiclr-17476	218	1	the	the	DET
iiclr-17476	218	2	court	court	NOUN
iiclr-17476	218	3	recognized	recognize	VERB
iiclr-17476	218	4	in	in	ADP
iiclr-17476	218	5	a	a	DET
iiclr-17476	218	6	footnote	footnote	NOUN
iiclr-17476	218	7	that	that	SCONJ
iiclr-17476	218	8	the	the	DET
iiclr-17476	218	9	federal	federal	ADJ
iiclr-17476	218	10	government	government	NOUN
iiclr-17476	218	11	filed	file	VERB
iiclr-17476	218	12	an	an	DET
iiclr-17476	218	13	opposing	opposing	ADJ
iiclr-17476	218	14	brief	brief	NOUN
iiclr-17476	218	15	to	to	ADP
iiclr-17476	218	16	unitary	unitary	ADJ
iiclr-17476	218	17	taxation	taxation	NOUN
iiclr-17476	218	18	in	in	ADP
iiclr-17476	218	19	chicago	chicago	PROPN
iiclr-17476	218	20	bridge	bridge	PROPN
iiclr-17476	218	21	&	&	CCONJ
iiclr-17476	218	22	iron	iron	PROPN
iiclr-17476	218	23	co.	co.	PROPN
iiclr-17476	218	24	v.	v.	ADP
iiclr-17476	218	25	caterpillar	caterpillar	PROPN
iiclr-17476	218	26	tractor	tractor	PROPN
iiclr-17476	218	27	co.	co.	PROPN
iiclr-17476	218	28	,	,	PUNCT
iiclr-17476	218	29	463	463	NUM
iiclr-17476	218	30	u.s	u.s	PROPN
iiclr-17476	218	31	.	.	PROPN
iiclr-17476	218	32	1220	1220	NUM
iiclr-17476	218	33	(	(	PUNCT
iiclr-17476	218	34	1983	1983	NUM
iiclr-17476	218	35	)	)	PUNCT
iiclr-17476	218	36	,	,	PUNCT
iiclr-17476	218	37	a	a	DET
iiclr-17476	218	38	case	case	NOUN
iiclr-17476	218	39	which	which	PRON
iiclr-17476	218	40	was	be	AUX
iiclr-17476	218	41	subsequently	subsequently	ADV
iiclr-17476	218	42	dismissed	dismiss	VERB
iiclr-17476	218	43	.	.	PUNCT
iiclr-17476	219	1	i	i	PRON
iiclr-17476	219	2	d.	d.	PROPN
iiclr-17476	219	3	41	41	NUM
iiclr-17476	219	4	.	.	PUNCT
iiclr-17476	220	1	the	the	DET
iiclr-17476	220	2	bill	bill	NOUN
iiclr-17476	220	3	was	be	AUX
iiclr-17476	220	4	h.r	h.r	PROPN
iiclr-17476	220	5	.	.	PROPN
iiclr-17476	220	6	2918	2918	NUM
iiclr-17476	220	7	,	,	PUNCT
iiclr-17476	220	8	98th	98th	ADJ
iiclr-17476	220	9	cong	cong	NOUN
iiclr-17476	220	10	.	.	PROPN
iiclr-17476	220	11	,	,	PUNCT
iiclr-17476	220	12	ist	ist	NOUN
iiclr-17476	220	13	sess	sess	NOUN
iiclr-17476	220	14	.	.	PUNCT
iiclr-17476	221	1	(	(	PUNCT
iiclr-17476	221	2	1983	1983	NUM
iiclr-17476	221	3	)	)	PUNCT
iiclr-17476	221	4	.	.	PUNCT
iiclr-17476	222	1	42	42	NUM
iiclr-17476	222	2	.	.	PUNCT
iiclr-17476	223	1	container	container	NOUN
iiclr-17476	223	2	,	,	PUNCT
iiclr-17476	223	3	463	463	NUM
iiclr-17476	223	4	u.s	u.s	PROPN
iiclr-17476	223	5	.	.	PROPN
iiclr-17476	223	6	at	at	ADP
iiclr-17476	223	7	198	198	NUM
iiclr-17476	223	8	.	.	PUNCT
iiclr-17476	223	9	1992	1992	NUM
iiclr-17476	223	10	]	]	PUNCT
iiclr-17476	223	11	ind	ind	NOUN
iiclr-17476	223	12	.	.	PUNCT
iiclr-17476	224	1	int'l	int'l	PROPN
iiclr-17476	224	2	&	&	CCONJ
iiclr-17476	224	3	comp	comp	PROPN
iiclr-17476	224	4	.	.	PUNCT
iiclr-17476	225	1	l.	l.	PROPN
iiclr-17476	225	2	rev	rev	PROPN
iiclr-17476	225	3	.	.	PUNCT
iiclr-17476	226	1	complaints	complaint	NOUN
iiclr-17476	226	2	against	against	ADP
iiclr-17476	226	3	unitary	unitary	ADJ
iiclr-17476	226	4	taxation	taxation	NOUN
iiclr-17476	226	5	are	be	AUX
iiclr-17476	226	6	that	that	SCONJ
iiclr-17476	226	7	it	it	PRON
iiclr-17476	226	8	differs	differ	VERB
iiclr-17476	226	9	drastically	drastically	ADV
iiclr-17476	226	10	from	from	ADP
iiclr-17476	226	11	the	the	DET
iiclr-17476	226	12	federally	federally	ADV
iiclr-17476	226	13	required	require	VERB
iiclr-17476	226	14	separate	separate	ADJ
iiclr-17476	226	15	accounting	accounting	NOUN
iiclr-17476	226	16	and	and	CCONJ
iiclr-17476	226	17	that	that	SCONJ
iiclr-17476	226	18	it	it	PRON
iiclr-17476	226	19	damages	damage	VERB
iiclr-17476	226	20	foreign	foreign	ADJ
iiclr-17476	226	21	relations	relation	NOUN
iiclr-17476	226	22	.	.	PUNCT
iiclr-17476	227	1	yet	yet	CCONJ
iiclr-17476	227	2	the	the	DET
iiclr-17476	227	3	states	state	NOUN
iiclr-17476	227	4	maintain	maintain	VERB
iiclr-17476	227	5	that	that	SCONJ
iiclr-17476	227	6	unitary	unitary	ADJ
iiclr-17476	227	7	taxation	taxation	NOUN
iiclr-17476	227	8	is	be	AUX
iiclr-17476	227	9	necessary	necessary	ADJ
iiclr-17476	227	10	to	to	PART
iiclr-17476	227	11	prevent	prevent	VERB
iiclr-17476	227	12	companies	company	NOUN
iiclr-17476	227	13	from	from	ADP
iiclr-17476	227	14	manipulating	manipulate	VERB
iiclr-17476	227	15	transfer	transfer	NOUN
iiclr-17476	227	16	prices	price	NOUN
iiclr-17476	227	17	and	and	CCONJ
iiclr-17476	227	18	allocating	allocate	VERB
iiclr-17476	227	19	income	income	NOUN
iiclr-17476	227	20	to	to	ADP
iiclr-17476	227	21	jurisdictions	jurisdiction	NOUN
iiclr-17476	227	22	with	with	ADP
iiclr-17476	227	23	lower	low	ADJ
iiclr-17476	227	24	tax	tax	NOUN
iiclr-17476	227	25	rates	rate	NOUN
iiclr-17476	227	26	.	.	PUNCT
iiclr-17476	228	1	a.	a.	NOUN
iiclr-17476	228	2	weaknesses	weakness	NOUN
iiclr-17476	228	3	of	of	ADP
iiclr-17476	228	4	unitary	unitary	ADJ
iiclr-17476	228	5	taxation	taxation	NOUN
iiclr-17476	228	6	1	1	NUM
iiclr-17476	228	7	.	.	PUNCT
iiclr-17476	228	8	differs	differ	VERB
iiclr-17476	228	9	from	from	ADP
iiclr-17476	228	10	the	the	DET
iiclr-17476	228	11	federal	federal	ADJ
iiclr-17476	228	12	government	government	NOUN
iiclr-17476	228	13	's	's	PART
iiclr-17476	228	14	use	use	NOUN
iiclr-17476	228	15	of	of	ADP
iiclr-17476	228	16	separate	separate	ADJ
iiclr-17476	228	17	accounting	accounting	NOUN
iiclr-17476	228	18	the	the	DET
iiclr-17476	228	19	most	most	ADV
iiclr-17476	228	20	persuasive	persuasive	ADJ
iiclr-17476	228	21	argument	argument	NOUN
iiclr-17476	228	22	against	against	ADP
iiclr-17476	228	23	unitary	unitary	ADJ
iiclr-17476	228	24	taxation	taxation	NOUN
iiclr-17476	228	25	is	be	AUX
iiclr-17476	228	26	that	that	SCONJ
iiclr-17476	228	27	it	it	PRON
iiclr-17476	228	28	differs	differ	VERB
iiclr-17476	228	29	from	from	ADP
iiclr-17476	228	30	the	the	DET
iiclr-17476	228	31	federal	federal	ADJ
iiclr-17476	228	32	government	government	NOUN
iiclr-17476	228	33	's	's	PART
iiclr-17476	228	34	use	use	NOUN
iiclr-17476	228	35	of	of	ADP
iiclr-17476	228	36	separate	separate	ADJ
iiclr-17476	228	37	accounting.4	accounting.4	ADP
iiclr-17476	228	38	3	3	NUM
iiclr-17476	228	39	separate	separate	ADJ
iiclr-17476	228	40	accounting	accounting	NOUN
iiclr-17476	228	41	is	be	AUX
iiclr-17476	228	42	the	the	DET
iiclr-17476	228	43	internationally	internationally	ADV
iiclr-17476	228	44	accepted	accept	VERB
iiclr-17476	228	45	method	method	NOUN
iiclr-17476	228	46	for	for	ADP
iiclr-17476	228	47	attributing	attribute	VERB
iiclr-17476	228	48	income	income	NOUN
iiclr-17476	228	49	among	among	ADP
iiclr-17476	228	50	nations	nation	NOUN
iiclr-17476	228	51	.	.	PUNCT
iiclr-17476	229	1	by	by	ADP
iiclr-17476	229	2	way	way	NOUN
iiclr-17476	229	3	of	of	ADP
iiclr-17476	229	4	background	background	NOUN
iiclr-17476	229	5	,	,	PUNCT
iiclr-17476	229	6	the	the	DET
iiclr-17476	229	7	federal	federal	ADJ
iiclr-17476	229	8	government	government	NOUN
iiclr-17476	229	9	's	's	PART
iiclr-17476	229	10	attribution	attribution	NOUN
iiclr-17476	229	11	of	of	ADP
iiclr-17476	229	12	income	income	NOUN
iiclr-17476	229	13	among	among	ADP
iiclr-17476	229	14	nations	nation	NOUN
iiclr-17476	229	15	will	will	AUX
iiclr-17476	229	16	be	be	AUX
iiclr-17476	229	17	explained	explain	VERB
iiclr-17476	229	18	.	.	PUNCT
iiclr-17476	230	1	the	the	DET
iiclr-17476	230	2	i.r.c	i.r.c	NOUN
iiclr-17476	230	3	.	.	PUNCT
iiclr-17476	230	4	treats	treat	VERB
iiclr-17476	230	5	a	a	DET
iiclr-17476	230	6	corporation	corporation	NOUN
iiclr-17476	230	7	differently	differently	ADV
iiclr-17476	230	8	depending	depend	VERB
iiclr-17476	230	9	on	on	ADP
iiclr-17476	230	10	whether	whether	SCONJ
iiclr-17476	230	11	a	a	DET
iiclr-17476	230	12	corporation	corporation	NOUN
iiclr-17476	230	13	is	be	AUX
iiclr-17476	230	14	incorporated	incorporate	VERB
iiclr-17476	230	15	in	in	ADP
iiclr-17476	230	16	the	the	DET
iiclr-17476	230	17	united	united	PROPN
iiclr-17476	230	18	states	states	PROPN
iiclr-17476	230	19	or	or	CCONJ
iiclr-17476	230	20	incorporated	incorporate	VERB
iiclr-17476	230	21	in	in	ADP
iiclr-17476	230	22	a	a	DET
iiclr-17476	230	23	foreign	foreign	ADJ
iiclr-17476	230	24	country	country	NOUN
iiclr-17476	230	25	.	.	PUNCT
iiclr-17476	230	26	"	"	PUNCT
iiclr-17476	231	1	when	when	SCONJ
iiclr-17476	231	2	a	a	DET
iiclr-17476	231	3	company	company	NOUN
iiclr-17476	231	4	is	be	AUX
iiclr-17476	231	5	incorporated	incorporate	VERB
iiclr-17476	231	6	within	within	ADP
iiclr-17476	231	7	the	the	DET
iiclr-17476	231	8	united	united	PROPN
iiclr-17476	231	9	states	states	PROPN
iiclr-17476	231	10	,	,	PUNCT
iiclr-17476	231	11	the	the	DET
iiclr-17476	231	12	domestic	domestic	ADJ
iiclr-17476	231	13	company	company	NOUN
iiclr-17476	231	14	is	be	AUX
iiclr-17476	231	15	taxed	tax	VERB
iiclr-17476	231	16	on	on	ADP
iiclr-17476	231	17	all	all	DET
iiclr-17476	231	18	its	its	PRON
iiclr-17476	231	19	income	income	NOUN
iiclr-17476	231	20	,	,	PUNCT
iiclr-17476	231	21	regardless	regardless	ADV
iiclr-17476	231	22	of	of	ADP
iiclr-17476	231	23	whether	whether	SCONJ
iiclr-17476	231	24	the	the	DET
iiclr-17476	231	25	income	income	NOUN
iiclr-17476	231	26	is	be	AUX
iiclr-17476	231	27	from	from	ADP
iiclr-17476	231	28	a	a	DET
iiclr-17476	231	29	domestic	domestic	ADJ
iiclr-17476	231	30	or	or	CCONJ
iiclr-17476	231	31	foreign	foreign	ADJ
iiclr-17476	231	32	source	source	NOUN
iiclr-17476	231	33	.	.	PUNCT
iiclr-17476	232	1	45	45	NUM
iiclr-17476	232	2	the	the	DET
iiclr-17476	232	3	domestic	domestic	ADJ
iiclr-17476	232	4	company	company	NOUN
iiclr-17476	232	5	is	be	AUX
iiclr-17476	232	6	not	not	PART
iiclr-17476	232	7	required	require	VERB
iiclr-17476	232	8	to	to	PART
iiclr-17476	232	9	segregate	segregate	VERB
iiclr-17476	232	10	income	income	NOUN
iiclr-17476	232	11	received	receive	VERB
iiclr-17476	232	12	from	from	ADP
iiclr-17476	232	13	foreign	foreign	ADJ
iiclr-17476	232	14	and	and	CCONJ
iiclr-17476	232	15	u.s	u.s	PROPN
iiclr-17476	232	16	.	.	PROPN
iiclr-17476	232	17	sources	source	NOUN
iiclr-17476	232	18	,	,	PUNCT
iiclr-17476	232	19	but	but	CCONJ
iiclr-17476	232	20	must	must	AUX
iiclr-17476	232	21	combine	combine	VERB
iiclr-17476	232	22	the	the	DET
iiclr-17476	232	23	two.4	two.4	PROPN
iiclr-17476	232	24	because	because	SCONJ
iiclr-17476	232	25	income	income	NOUN
iiclr-17476	232	26	from	from	ADP
iiclr-17476	232	27	a	a	DET
iiclr-17476	232	28	foreign	foreign	ADJ
iiclr-17476	232	29	source	source	NOUN
iiclr-17476	232	30	could	could	AUX
iiclr-17476	232	31	be	be	AUX
iiclr-17476	232	32	subject	subject	ADJ
iiclr-17476	232	33	to	to	ADP
iiclr-17476	232	34	double	double	ADJ
iiclr-17476	232	35	taxation	taxation	NOUN
iiclr-17476	232	36	,	,	PUNCT
iiclr-17476	232	37	once	once	ADV
iiclr-17476	232	38	in	in	ADP
iiclr-17476	232	39	the	the	DET
iiclr-17476	232	40	united	united	PROPN
iiclr-17476	232	41	states	states	PROPN
iiclr-17476	232	42	and	and	CCONJ
iiclr-17476	232	43	once	once	ADV
iiclr-17476	232	44	in	in	ADP
iiclr-17476	232	45	the	the	DET
iiclr-17476	232	46	foreign	foreign	ADJ
iiclr-17476	232	47	country	country	NOUN
iiclr-17476	232	48	,	,	PUNCT
iiclr-17476	232	49	the	the	DET
iiclr-17476	232	50	i.r.c	i.r.c	NOUN
iiclr-17476	232	51	.	.	PUNCT
iiclr-17476	232	52	provides	provide	VERB
iiclr-17476	232	53	a	a	DET
iiclr-17476	232	54	credit	credit	NOUN
iiclr-17476	232	55	for	for	ADP
iiclr-17476	232	56	a	a	DET
iiclr-17476	232	57	domestic	domestic	ADJ
iiclr-17476	232	58	company	company	NOUN
iiclr-17476	232	59	when	when	SCONJ
iiclr-17476	232	60	the	the	DET
iiclr-17476	232	61	company	company	NOUN
iiclr-17476	232	62	pays	pay	VERB
iiclr-17476	232	63	taxes	taxis	NOUN
iiclr-17476	232	64	to	to	ADP
iiclr-17476	232	65	a	a	DET
iiclr-17476	232	66	foreign	foreign	ADJ
iiclr-17476	232	67	country	country	NOUN
iiclr-17476	232	68	.	.	PUNCT
iiclr-17476	233	1	47	47	NUM
iiclr-17476	234	1	if	if	SCONJ
iiclr-17476	234	2	a	a	DET
iiclr-17476	234	3	corporation	corporation	NOUN
iiclr-17476	234	4	is	be	AUX
iiclr-17476	234	5	incorporated	incorporate	VERB
iiclr-17476	234	6	under	under	ADP
iiclr-17476	234	7	the	the	DET
iiclr-17476	234	8	laws	law	NOUN
iiclr-17476	234	9	of	of	ADP
iiclr-17476	234	10	a	a	DET
iiclr-17476	234	11	foreign	foreign	ADJ
iiclr-17476	234	12	country	country	NOUN
iiclr-17476	234	13	,	,	PUNCT
iiclr-17476	234	14	then	then	ADV
iiclr-17476	234	15	the	the	DET
iiclr-17476	234	16	corporation	corporation	NOUN
iiclr-17476	234	17	must	must	AUX
iiclr-17476	234	18	determine	determine	VERB
iiclr-17476	234	19	the	the	DET
iiclr-17476	234	20	amount	amount	NOUN
iiclr-17476	234	21	of	of	ADP
iiclr-17476	234	22	income	income	NOUN
iiclr-17476	234	23	derived	derive	VERB
iiclr-17476	234	24	solely	solely	ADV
iiclr-17476	234	25	from	from	ADP
iiclr-17476	234	26	u.s	u.s	PROPN
iiclr-17476	234	27	.	.	PROPN
iiclr-17476	234	28	sources.4	sources.4	PROPN
iiclr-17476	234	29	these	these	PRON
iiclr-17476	234	30	are	be	AUX
iiclr-17476	234	31	the	the	DET
iiclr-17476	234	32	general	general	ADJ
iiclr-17476	234	33	rules	rule	NOUN
iiclr-17476	234	34	;	;	PUNCT
iiclr-17476	234	35	however	however	ADV
iiclr-17476	234	36	,	,	PUNCT
iiclr-17476	234	37	they	they	PRON
iiclr-17476	234	38	are	be	AUX
iiclr-17476	234	39	riddled	riddle	VERB
iiclr-17476	234	40	with	with	ADP
iiclr-17476	234	41	exceptions	exception	NOUN
iiclr-17476	234	42	.	.	PUNCT
iiclr-17476	235	1	43	43	NUM
iiclr-17476	235	2	.	.	PUNCT
iiclr-17476	236	1	jerome	jerome	PROPN
iiclr-17476	236	2	r.	r.	PROPN
iiclr-17476	236	3	hellerstein	hellerstein	PROPN
iiclr-17476	236	4	,	,	PUNCT
iiclr-17476	236	5	state	state	NOUN
iiclr-17476	236	6	taxation	taxation	NOUN
iiclr-17476	236	7	:	:	PUNCT
iiclr-17476	236	8	corporate	corporate	ADJ
iiclr-17476	236	9	income	income	NOUN
iiclr-17476	236	10	and	and	CCONJ
iiclr-17476	236	11	franchise	franchise	NOUN
iiclr-17476	236	12	taxes	taxis	NOUN
iiclr-17476	236	13	,	,	PUNCT
iiclr-17476	236	14	5	5	NUM
iiclr-17476	236	15	8.10[7][a	8.10[7][a	NUM
iiclr-17476	236	16	]	]	PUNCT
iiclr-17476	236	17	(	(	PUNCT
iiclr-17476	236	18	1983	1983	NUM
iiclr-17476	236	19	)	)	PUNCT
iiclr-17476	236	20	.	.	PUNCT
iiclr-17476	237	1	44	44	NUM
iiclr-17476	237	2	.	.	PUNCT
iiclr-17476	238	1	michael	michael	PROPN
iiclr-17476	238	2	d.	d.	PROPN
iiclr-17476	238	3	rose	rise	VERB
iiclr-17476	238	4	&	&	CCONJ
iiclr-17476	238	5	john	john	PROPN
iiclr-17476	238	6	c.	c.	PROPN
iiclr-17476	238	7	chommie	chommie	PROPN
iiclr-17476	238	8	,	,	PUNCT
iiclr-17476	238	9	federal	federal	ADJ
iiclr-17476	238	10	income	income	NOUN
iiclr-17476	238	11	taxation	taxation	NOUN
iiclr-17476	238	12	680764	680764	NUM
iiclr-17476	238	13	(	(	PUNCT
iiclr-17476	238	14	3d	3d	NUM
iiclr-17476	238	15	ed	ed	NOUN
iiclr-17476	238	16	.	.	PROPN
iiclr-17476	238	17	1988	1988	NUM
iiclr-17476	238	18	)	)	PUNCT
iiclr-17476	238	19	.	.	PUNCT
iiclr-17476	239	1	45	45	NUM
iiclr-17476	239	2	.	.	PUNCT
iiclr-17476	239	3	i.r.c	i.r.c	NOUN
iiclr-17476	239	4	.	.	PUNCT
iiclr-17476	240	1	§	§	PROPN
iiclr-17476	240	2	5	5	NUM
iiclr-17476	240	3	861	861	NUM
iiclr-17476	240	4	and	and	CCONJ
iiclr-17476	240	5	882	882	NUM
iiclr-17476	240	6	(	(	PUNCT
iiclr-17476	240	7	1986	1986	NUM
iiclr-17476	240	8	)	)	PUNCT
iiclr-17476	240	9	.	.	PUNCT
iiclr-17476	241	1	46	46	NUM
iiclr-17476	241	2	.	.	PUNCT
iiclr-17476	242	1	i	i	PRON
iiclr-17476	242	2	d.	d.	PROPN
iiclr-17476	242	3	47	47	NUM
iiclr-17476	242	4	.	.	PUNCT
iiclr-17476	243	1	i.r.c	i.r.c	PROPN
iiclr-17476	243	2	.	.	PUNCT
iiclr-17476	244	1	ss	ss	NOUN
iiclr-17476	244	2	901	901	NUM
iiclr-17476	244	3	-	-	SYM
iiclr-17476	244	4	11	11	NUM
iiclr-17476	244	5	(	(	PUNCT
iiclr-17476	244	6	1986	1986	NUM
iiclr-17476	244	7	)	)	PUNCT
iiclr-17476	244	8	.	.	PUNCT
iiclr-17476	245	1	48	48	NUM
iiclr-17476	245	2	.	.	PUNCT
iiclr-17476	245	3	i.r.c	i.r.c	NOUN
iiclr-17476	245	4	.	.	PUNCT
iiclr-17476	246	1	s5	s5	PROPN
iiclr-17476	246	2	861	861	NUM
iiclr-17476	246	3	-	-	SYM
iiclr-17476	246	4	97	97	NUM
iiclr-17476	246	5	(	(	PUNCT
iiclr-17476	246	6	1986	1986	NUM
iiclr-17476	246	7	)	)	PUNCT
iiclr-17476	246	8	.	.	PUNCT
iiclr-17476	247	1	49	49	NUM
iiclr-17476	247	2	.	.	PUNCT
iiclr-17476	248	1	"	"	PUNCT
iiclr-17476	248	2	it	it	PRON
iiclr-17476	248	3	follows	follow	VERB
iiclr-17476	248	4	from	from	ADP
iiclr-17476	248	5	these	these	DET
iiclr-17476	248	6	general	general	ADJ
iiclr-17476	248	7	rules	rule	NOUN
iiclr-17476	248	8	that	that	SCONJ
iiclr-17476	248	9	the	the	DET
iiclr-17476	248	10	taxpayer	taxpayer	NOUN
iiclr-17476	248	11	's	's	PART
iiclr-17476	248	12	identity	identity	NOUN
iiclr-17476	248	13	is	be	AUX
iiclr-17476	248	14	only	only	ADV
iiclr-17476	248	15	one	one	NUM
iiclr-17476	248	16	of	of	ADP
iiclr-17476	248	17	serveral	serveral	ADJ
iiclr-17476	248	18	important	important	ADJ
iiclr-17476	248	19	determinations	determination	NOUN
iiclr-17476	248	20	that	that	PRON
iiclr-17476	248	21	must	must	AUX
iiclr-17476	248	22	also	also	ADV
iiclr-17476	248	23	be	be	AUX
iiclr-17476	248	24	made	make	VERB
iiclr-17476	248	25	to	to	PART
iiclr-17476	248	26	ascertain	ascertain	VERB
iiclr-17476	248	27	the	the	DET
iiclr-17476	248	28	united	united	PROPN
iiclr-17476	248	29	states	states	PROPN
iiclr-17476	248	30	tax	tax	NOUN
iiclr-17476	248	31	consequences	consequence	NOUN
iiclr-17476	248	32	of	of	ADP
iiclr-17476	248	33	any	any	DET
iiclr-17476	248	34	given	give	VERB
iiclr-17476	248	35	foreign	foreign	ADJ
iiclr-17476	248	36	-	-	PUNCT
iiclr-17476	248	37	related	relate	VERB
iiclr-17476	248	38	transaction	transaction	NOUN
iiclr-17476	248	39	.	.	PUNCT
iiclr-17476	249	1	the	the	DET
iiclr-17476	249	2	source	source	NOUN
iiclr-17476	249	3	of	of	ADP
iiclr-17476	249	4	the	the	DET
iiclr-17476	249	5	income	income	NOUN
iiclr-17476	249	6	,	,	PUNCT
iiclr-17476	249	7	the	the	DET
iiclr-17476	249	8	type	type	NOUN
iiclr-17476	249	9	of	of	ADP
iiclr-17476	249	10	income	income	NOUN
iiclr-17476	249	11	(	(	PUNCT
iiclr-17476	249	12	rent	rent	NOUN
iiclr-17476	249	13	,	,	PUNCT
iiclr-17476	249	14	royalty	royalty	NOUN
iiclr-17476	249	15	,	,	PUNCT
iiclr-17476	249	16	interest	interest	NOUN
iiclr-17476	249	17	,	,	PUNCT
iiclr-17476	249	18	capital	capital	NOUN
iiclr-17476	249	19	gain	gain	NOUN
iiclr-17476	249	20	,	,	PUNCT
iiclr-17476	249	21	or	or	CCONJ
iiclr-17476	249	22	business	business	NOUN
iiclr-17476	249	23	)	)	PUNCT
iiclr-17476	249	24	,	,	PUNCT
iiclr-17476	249	25	and	and	CCONJ
iiclr-17476	249	26	whether	whether	SCONJ
iiclr-17476	249	27	the	the	DET
iiclr-17476	249	28	income	income	NOUN
iiclr-17476	249	29	is	be	AUX
iiclr-17476	249	30	effectively	effectively	ADV
iiclr-17476	249	31	connected	connect	VERB
iiclr-17476	249	32	with	with	ADP
iiclr-17476	249	33	the	the	DET
iiclr-17476	249	34	conduct	conduct	NOUN
iiclr-17476	249	35	of	of	ADP
iiclr-17476	249	36	a	a	DET
iiclr-17476	249	37	u.s	u.s	PROPN
iiclr-17476	249	38	.	.	PROPN
iiclr-17476	249	39	trade	trade	PROPN
iiclr-17476	249	40	or	or	CCONJ
iiclr-17476	249	41	business	business	NOUN
iiclr-17476	249	42	must	must	AUX
iiclr-17476	249	43	be	be	AUX
iiclr-17476	249	44	determined	determine	VERB
iiclr-17476	249	45	as	as	ADV
iiclr-17476	249	46	well	well	ADV
iiclr-17476	249	47	.	.	PUNCT
iiclr-17476	249	48	"	"	PUNCT
iiclr-17476	250	1	rose	rise	VERB
iiclr-17476	250	2	,	,	PUNCT
iiclr-17476	250	3	supra	supra	PROPN
iiclr-17476	250	4	note	note	NOUN
iiclr-17476	250	5	44	44	NUM
iiclr-17476	250	6	,	,	PUNCT
iiclr-17476	250	7	at	at	ADP
iiclr-17476	250	8	682	682	NUM
iiclr-17476	250	9	.	.	PUNCT
iiclr-17476	251	1	[	[	X
iiclr-17476	251	2	vol	vol	NOUN
iiclr-17476	251	3	.	.	PUNCT
iiclr-17476	251	4	3:135	3:135	NUM
iiclr-17476	251	5	california	california	PROPN
iiclr-17476	251	6	and	and	CCONJ
iiclr-17476	251	7	unitary	unitary	ADJ
iiclr-17476	251	8	taxation	taxation	NOUN
iiclr-17476	251	9	under	under	ADP
iiclr-17476	251	10	the	the	DET
iiclr-17476	251	11	federal	federal	ADJ
iiclr-17476	251	12	approach	approach	NOUN
iiclr-17476	251	13	,	,	PUNCT
iiclr-17476	251	14	the	the	DET
iiclr-17476	251	15	states	state	NOUN
iiclr-17476	251	16	would	would	AUX
iiclr-17476	251	17	only	only	ADV
iiclr-17476	251	18	apportion	apportion	VERB
iiclr-17476	251	19	the	the	DET
iiclr-17476	251	20	income	income	NOUN
iiclr-17476	251	21	from	from	ADP
iiclr-17476	251	22	u.s	u.s	PROPN
iiclr-17476	251	23	.	.	PROPN
iiclr-17476	251	24	sources	source	NOUN
iiclr-17476	251	25	.	.	PUNCT
iiclr-17476	252	1	thus	thus	ADV
iiclr-17476	252	2	,	,	PUNCT
iiclr-17476	252	3	the	the	DET
iiclr-17476	252	4	three	three	NUM
iiclr-17476	252	5	-	-	PUNCT
iiclr-17476	252	6	factor	factor	NOUN
iiclr-17476	252	7	apportionment	apportionment	NOUN
iiclr-17476	252	8	formula	formula	NOUN
iiclr-17476	252	9	would	would	AUX
iiclr-17476	252	10	no	no	ADV
iiclr-17476	252	11	longer	long	ADV
iiclr-17476	252	12	be	be	AUX
iiclr-17476	252	13	property	property	NOUN
iiclr-17476	252	14	,	,	PUNCT
iiclr-17476	252	15	payroll	payroll	NOUN
iiclr-17476	252	16	,	,	PUNCT
iiclr-17476	252	17	and	and	CCONJ
iiclr-17476	252	18	sales	sale	NOUN
iiclr-17476	252	19	within	within	ADP
iiclr-17476	252	20	the	the	DET
iiclr-17476	252	21	state	state	NOUN
iiclr-17476	252	22	divided	divide	VERB
iiclr-17476	252	23	by	by	ADP
iiclr-17476	252	24	total	total	ADJ
iiclr-17476	252	25	worldwide	worldwide	ADJ
iiclr-17476	252	26	property	property	NOUN
iiclr-17476	252	27	,	,	PUNCT
iiclr-17476	252	28	payroll	payroll	NOUN
iiclr-17476	252	29	,	,	PUNCT
iiclr-17476	252	30	and	and	CCONJ
iiclr-17476	252	31	sales	sale	NOUN
iiclr-17476	252	32	.	.	PUNCT
iiclr-17476	253	1	50	50	NUM
iiclr-17476	253	2	instead	instead	ADV
iiclr-17476	253	3	,	,	PUNCT
iiclr-17476	253	4	the	the	DET
iiclr-17476	253	5	apportionment	apportionment	ADJ
iiclr-17476	253	6	formula	formula	NOUN
iiclr-17476	253	7	would	would	AUX
iiclr-17476	253	8	consist	consist	VERB
iiclr-17476	253	9	of	of	ADP
iiclr-17476	253	10	the	the	DET
iiclr-17476	253	11	property	property	NOUN
iiclr-17476	253	12	,	,	PUNCT
iiclr-17476	253	13	payroll	payroll	NOUN
iiclr-17476	253	14	,	,	PUNCT
iiclr-17476	253	15	and	and	CCONJ
iiclr-17476	253	16	sales	sale	NOUN
iiclr-17476	253	17	within	within	ADP
iiclr-17476	253	18	the	the	DET
iiclr-17476	253	19	state	state	NOUN
iiclr-17476	253	20	over	over	ADP
iiclr-17476	253	21	property	property	NOUN
iiclr-17476	253	22	,	,	PUNCT
iiclr-17476	253	23	payroll	payroll	NOUN
iiclr-17476	253	24	,	,	PUNCT
iiclr-17476	253	25	and	and	CCONJ
iiclr-17476	253	26	sales	sale	NOUN
iiclr-17476	253	27	within	within	ADP
iiclr-17476	253	28	the	the	DET
iiclr-17476	253	29	united	united	PROPN
iiclr-17476	253	30	states	states	PROPN
iiclr-17476	253	31	.	.	PUNCT
iiclr-17476	254	1	by	by	ADP
iiclr-17476	254	2	adopting	adopt	VERB
iiclr-17476	254	3	the	the	DET
iiclr-17476	254	4	federal	federal	ADJ
iiclr-17476	254	5	or	or	CCONJ
iiclr-17476	254	6	separate	separate	ADJ
iiclr-17476	254	7	accounting	accounting	NOUN
iiclr-17476	254	8	approach	approach	NOUN
iiclr-17476	254	9	,	,	PUNCT
iiclr-17476	254	10	the	the	DET
iiclr-17476	254	11	compliance	compliance	NOUN
iiclr-17476	254	12	and	and	CCONJ
iiclr-17476	254	13	administrative	administrative	ADJ
iiclr-17476	254	14	burdens	burden	NOUN
iiclr-17476	254	15	of	of	ADP
iiclr-17476	254	16	an	an	DET
iiclr-17476	254	17	mnc	mnc	PROPN
iiclr-17476	254	18	would	would	AUX
iiclr-17476	254	19	be	be	AUX
iiclr-17476	254	20	greatly	greatly	ADV
iiclr-17476	254	21	eased	ease	VERB
iiclr-17476	254	22	in	in	ADP
iiclr-17476	254	23	several	several	ADJ
iiclr-17476	254	24	respects	respect	NOUN
iiclr-17476	254	25	.	.	PUNCT
iiclr-17476	255	1	the	the	DET
iiclr-17476	255	2	primary	primary	ADJ
iiclr-17476	255	3	benefit	benefit	NOUN
iiclr-17476	255	4	would	would	AUX
iiclr-17476	255	5	be	be	AUX
iiclr-17476	255	6	a	a	DET
iiclr-17476	255	7	reduction	reduction	NOUN
iiclr-17476	255	8	in	in	ADP
iiclr-17476	255	9	the	the	DET
iiclr-17476	255	10	cost	cost	NOUN
iiclr-17476	255	11	of	of	ADP
iiclr-17476	255	12	compliance	compliance	NOUN
iiclr-17476	255	13	for	for	ADP
iiclr-17476	255	14	an	an	DET
iiclr-17476	255	15	mnc.5	mnc.5	NOUN
iiclr-17476	255	16	'	'	PUNCT
iiclr-17476	255	17	in	in	ADP
iiclr-17476	255	18	order	order	NOUN
iiclr-17476	255	19	for	for	SCONJ
iiclr-17476	255	20	a	a	DET
iiclr-17476	255	21	multinational	multinational	ADJ
iiclr-17476	255	22	corporation	corporation	NOUN
iiclr-17476	255	23	to	to	PART
iiclr-17476	255	24	calculate	calculate	VERB
iiclr-17476	255	25	the	the	DET
iiclr-17476	255	26	apportionment	apportionment	ADJ
iiclr-17476	255	27	formula	formula	NOUN
iiclr-17476	255	28	for	for	ADP
iiclr-17476	255	29	a	a	DET
iiclr-17476	255	30	unitary	unitary	ADJ
iiclr-17476	255	31	state	state	NOUN
iiclr-17476	255	32	,	,	PUNCT
iiclr-17476	255	33	the	the	DET
iiclr-17476	255	34	corporation	corporation	NOUN
iiclr-17476	255	35	must	must	AUX
iiclr-17476	255	36	obtain	obtain	VERB
iiclr-17476	255	37	property	property	NOUN
iiclr-17476	255	38	,	,	PUNCT
iiclr-17476	255	39	payroll	payroll	NOUN
iiclr-17476	255	40	and	and	CCONJ
iiclr-17476	255	41	sales	sale	NOUN
iiclr-17476	255	42	data	datum	NOUN
iiclr-17476	255	43	from	from	ADP
iiclr-17476	255	44	other	other	ADJ
iiclr-17476	255	45	countries.5	countries.5	NOUN
iiclr-17476	255	46	2	2	NUM
iiclr-17476	255	47	such	such	DET
iiclr-17476	255	48	an	an	DET
iiclr-17476	255	49	endeavor	endeavor	NOUN
iiclr-17476	255	50	might	might	AUX
iiclr-17476	255	51	involve	involve	VERB
iiclr-17476	255	52	locating	locate	VERB
iiclr-17476	255	53	and	and	CCONJ
iiclr-17476	255	54	then	then	ADV
iiclr-17476	255	55	examining	examine	VERB
iiclr-17476	255	56	records	record	NOUN
iiclr-17476	255	57	maintained	maintain	VERB
iiclr-17476	255	58	halfway	halfway	ADV
iiclr-17476	255	59	around	around	ADP
iiclr-17476	255	60	the	the	DET
iiclr-17476	255	61	world.53	world.53	NOUN
iiclr-17476	255	62	even	even	ADV
iiclr-17476	255	63	when	when	SCONJ
iiclr-17476	255	64	the	the	DET
iiclr-17476	255	65	records	record	NOUN
iiclr-17476	255	66	are	be	AUX
iiclr-17476	255	67	found	find	VERB
iiclr-17476	255	68	,	,	PUNCT
iiclr-17476	255	69	they	they	PRON
iiclr-17476	255	70	might	might	AUX
iiclr-17476	255	71	be	be	AUX
iiclr-17476	255	72	in	in	ADP
iiclr-17476	255	73	a	a	DET
iiclr-17476	255	74	format	format	NOUN
iiclr-17476	255	75	which	which	PRON
iiclr-17476	255	76	complies	comply	VERB
iiclr-17476	255	77	with	with	ADP
iiclr-17476	255	78	the	the	DET
iiclr-17476	255	79	law	law	NOUN
iiclr-17476	255	80	of	of	ADP
iiclr-17476	255	81	the	the	DET
iiclr-17476	255	82	foreign	foreign	ADJ
iiclr-17476	255	83	county	county	NOUN
iiclr-17476	255	84	,	,	PUNCT
iiclr-17476	255	85	but	but	CCONJ
iiclr-17476	255	86	which	which	PRON
iiclr-17476	255	87	is	be	AUX
iiclr-17476	255	88	unacceptable	unacceptable	ADJ
iiclr-17476	255	89	to	to	ADP
iiclr-17476	255	90	state	state	NOUN
iiclr-17476	255	91	officials	official	NOUN
iiclr-17476	255	92	in	in	ADP
iiclr-17476	255	93	the	the	DET
iiclr-17476	255	94	united	united	PROPN
iiclr-17476	255	95	states.5	states.5	PROPN
iiclr-17476	255	96	4	4	NUM
iiclr-17476	255	97	additionally	additionally	ADV
iiclr-17476	255	98	,	,	PUNCT
iiclr-17476	255	99	the	the	DET
iiclr-17476	255	100	entries	entry	NOUN
iiclr-17476	255	101	required	require	VERB
iiclr-17476	255	102	for	for	ADP
iiclr-17476	255	103	computing	compute	VERB
iiclr-17476	255	104	the	the	DET
iiclr-17476	255	105	apportionment	apportionment	ADJ
iiclr-17476	255	106	formula	formula	NOUN
iiclr-17476	255	107	might	might	AUX
iiclr-17476	255	108	be	be	AUX
iiclr-17476	255	109	omitted	omit	VERB
iiclr-17476	255	110	from	from	ADP
iiclr-17476	255	111	the	the	DET
iiclr-17476	255	112	records	record	NOUN
iiclr-17476	255	113	all	all	DET
iiclr-17476	255	114	together.5	together.5	PROPN
iiclr-17476	255	115	5	5	NUM
iiclr-17476	255	116	finally	finally	ADV
iiclr-17476	255	117	,	,	PUNCT
iiclr-17476	255	118	records	record	NOUN
iiclr-17476	255	119	located	locate	VERB
iiclr-17476	255	120	in	in	ADP
iiclr-17476	255	121	foreign	foreign	ADJ
iiclr-17476	255	122	countries	country	NOUN
iiclr-17476	255	123	are	be	AUX
iiclr-17476	255	124	usually	usually	ADV
iiclr-17476	255	125	in	in	ADP
iiclr-17476	255	126	the	the	DET
iiclr-17476	255	127	currency	currency	NOUN
iiclr-17476	255	128	of	of	ADP
iiclr-17476	255	129	that	that	DET
iiclr-17476	255	130	country	country	NOUN
iiclr-17476	255	131	and	and	CCONJ
iiclr-17476	255	132	would	would	AUX
iiclr-17476	255	133	require	require	VERB
iiclr-17476	255	134	a	a	DET
iiclr-17476	255	135	conversion	conversion	NOUN
iiclr-17476	255	136	to	to	ADP
iiclr-17476	255	137	u.s	u.s	PROPN
iiclr-17476	255	138	.	.	PROPN
iiclr-17476	255	139	dollars	dollar	NOUN
iiclr-17476	255	140	.	.	PUNCT
iiclr-17476	256	1	56	56	NUM
iiclr-17476	256	2	2	2	NUM
iiclr-17476	256	3	.	.	PUNCT
iiclr-17476	256	4	damages	damage	VERB
iiclr-17476	256	5	foreign	foreign	ADJ
iiclr-17476	256	6	relations	relation	NOUN
iiclr-17476	256	7	companies	company	NOUN
iiclr-17476	256	8	continually	continually	ADV
iiclr-17476	256	9	complain	complain	VERB
iiclr-17476	256	10	that	that	SCONJ
iiclr-17476	256	11	unitary	unitary	ADJ
iiclr-17476	256	12	taxation	taxation	NOUN
iiclr-17476	256	13	violates	violate	VERB
iiclr-17476	256	14	the	the	DET
iiclr-17476	256	15	federal	federal	ADJ
iiclr-17476	256	16	government	government	NOUN
iiclr-17476	256	17	's	's	PART
iiclr-17476	256	18	policies	policy	NOUN
iiclr-17476	256	19	on	on	ADP
iiclr-17476	256	20	two	two	NUM
iiclr-17476	256	21	grounds	ground	NOUN
iiclr-17476	256	22	.	.	PUNCT
iiclr-17476	257	1	first	first	ADV
iiclr-17476	257	2	,	,	PUNCT
iiclr-17476	257	3	borrowing	borrow	VERB
iiclr-17476	257	4	from	from	ADP
iiclr-17476	257	5	the	the	DET
iiclr-17476	257	6	language	language	NOUN
iiclr-17476	257	7	in	in	ADP
iiclr-17476	257	8	container	container	NOUN
iiclr-17476	257	9	,	,	PUNCT
iiclr-17476	257	10	companies	company	NOUN
iiclr-17476	257	11	assert	assert	VERB
iiclr-17476	257	12	that	that	SCONJ
iiclr-17476	257	13	unitary	unitary	ADJ
iiclr-17476	257	14	taxation	taxation	NOUN
iiclr-17476	257	15	prevents	prevent	VERB
iiclr-17476	257	16	the	the	DET
iiclr-17476	257	17	federal	federal	ADJ
iiclr-17476	257	18	government	government	NOUN
iiclr-17476	257	19	from	from	ADP
iiclr-17476	257	20	"	"	PUNCT
iiclr-17476	257	21	speaking	speak	VERB
iiclr-17476	257	22	with	with	ADP
iiclr-17476	257	23	one	one	NUM
iiclr-17476	257	24	voice	voice	NOUN
iiclr-17476	257	25	"	"	PUNCT
iiclr-17476	257	26	in	in	ADP
iiclr-17476	257	27	international	international	ADJ
iiclr-17476	257	28	matters.5	matters.5	NOUN
iiclr-17476	257	29	7	7	NUM
iiclr-17476	257	30	second	second	ADJ
iiclr-17476	257	31	,	,	PUNCT
iiclr-17476	257	32	companies	company	NOUN
iiclr-17476	257	33	contend	contend	VERB
iiclr-17476	257	34	that	that	SCONJ
iiclr-17476	257	35	unitary	unitary	ADJ
iiclr-17476	257	36	taxation	taxation	NOUN
iiclr-17476	257	37	frustrates	frustrate	VERB
iiclr-17476	257	38	congressional	congressional	ADJ
iiclr-17476	257	39	policy	policy	NOUN
iiclr-17476	257	40	.	.	PUNCT
iiclr-17476	258	1	although	although	SCONJ
iiclr-17476	258	2	these	these	DET
iiclr-17476	258	3	arguments	argument	NOUN
iiclr-17476	258	4	were	be	AUX
iiclr-17476	258	5	dismissed	dismiss	VERB
iiclr-17476	258	6	in	in	ADP
iiclr-17476	258	7	container	container	NOUN
iiclr-17476	258	8	,	,	PUNCT
iiclr-17476	258	9	subsequent	subsequent	ADJ
iiclr-17476	258	10	actions	action	NOUN
iiclr-17476	258	11	by	by	ADP
iiclr-17476	258	12	the	the	DET
iiclr-17476	258	13	federal	federal	ADJ
iiclr-17476	258	14	government	government	NOUN
iiclr-17476	258	15	have	have	AUX
iiclr-17476	258	16	made	make	VERB
iiclr-17476	258	17	these	these	DET
iiclr-17476	258	18	arguments	argument	NOUN
iiclr-17476	258	19	more	more	ADV
iiclr-17476	258	20	viable	viable	ADJ
iiclr-17476	258	21	.	.	PUNCT
iiclr-17476	259	1	50	50	NUM
iiclr-17476	259	2	.	.	PUNCT
iiclr-17476	260	1	see	see	VERB
iiclr-17476	260	2	supra	supra	PROPN
iiclr-17476	260	3	note	note	PROPN
iiclr-17476	260	4	7	7	NUM
iiclr-17476	260	5	.	.	NOUN
iiclr-17476	260	6	51	51	NUM
iiclr-17476	260	7	.	.	PUNCT
iiclr-17476	261	1	hellerstein	hellerstein	PROPN
iiclr-17476	261	2	,	,	PUNCT
iiclr-17476	261	3	supra	supra	PROPN
iiclr-17476	261	4	note	note	NOUN
iiclr-17476	261	5	43	43	NUM
iiclr-17476	261	6	,	,	PUNCT
iiclr-17476	261	7	at	at	ADP
iiclr-17476	261	8	par	par	NOUN
iiclr-17476	261	9	.	.	PUNCT
iiclr-17476	262	1	8.10[71[a	8.10[71[a	ADP
iiclr-17476	262	2	]	]	X
iiclr-17476	262	3	;	;	PUNCT
iiclr-17476	262	4	raabe	raabe	PROPN
iiclr-17476	262	5	,	,	PUNCT
iiclr-17476	262	6	supra	supra	PROPN
iiclr-17476	262	7	note	note	PROPN
iiclr-17476	262	8	4	4	NUM
iiclr-17476	262	9	,	,	PUNCT
iiclr-17476	262	10	at	at	ADP
iiclr-17476	262	11	1	1	NUM
iiclr-17476	262	12	-	-	SYM
iiclr-17476	262	13	414	414	NUM
iiclr-17476	262	14	.	.	PUNCT
iiclr-17476	263	1	52	52	NUM
iiclr-17476	263	2	.	.	PUNCT
iiclr-17476	264	1	hellerstein	hellerstein	NOUN
iiclr-17476	264	2	,	,	PUNCT
iiclr-17476	264	3	supra	supra	PROPN
iiclr-17476	264	4	note	note	NOUN
iiclr-17476	264	5	43	43	NUM
iiclr-17476	264	6	,	,	PUNCT
iiclr-17476	264	7	at	at	ADP
iiclr-17476	264	8	par	par	NOUN
iiclr-17476	264	9	.	.	PUNCT
iiclr-17476	265	1	8.1017][a	8.1017][a	PROPN
iiclr-17476	265	2	]	]	PUNCT
iiclr-17476	265	3	.	.	PUNCT
iiclr-17476	266	1	53	53	NUM
iiclr-17476	266	2	.	.	PUNCT
iiclr-17476	267	1	i	i	PRON
iiclr-17476	267	2	d.	d.	PROPN
iiclr-17476	267	3	54	54	NUM
iiclr-17476	267	4	.	.	PUNCT
iiclr-17476	268	1	i	i	PRON
iiclr-17476	268	2	d.	d.	PROPN
iiclr-17476	268	3	55	55	NUM
iiclr-17476	268	4	.	.	PUNCT
iiclr-17476	269	1	i	i	PRON
iiclr-17476	269	2	d.	d.	PROPN
iiclr-17476	269	3	56	56	NUM
iiclr-17476	269	4	.	.	PUNCT
iiclr-17476	270	1	i	i	PRON
iiclr-17476	270	2	d.	d.	PROPN
iiclr-17476	270	3	57	57	NUM
iiclr-17476	270	4	.	.	PUNCT
iiclr-17476	271	1	container	container	NOUN
iiclr-17476	271	2	,	,	PUNCT
iiclr-17476	271	3	463	463	NUM
iiclr-17476	271	4	u.s	u.s	PROPN
iiclr-17476	271	5	.	.	PROPN
iiclr-17476	271	6	at	at	ADP
iiclr-17476	271	7	448	448	NUM
iiclr-17476	271	8	.	.	PUNCT
iiclr-17476	271	9	19921	19921	NUM
iiclr-17476	271	10	ind	ind	NOUN
iiclr-17476	271	11	.	.	PUNCT
iiclr-17476	272	1	int'l	int'l	PROPN
iiclr-17476	272	2	&	&	CCONJ
iiclr-17476	272	3	comp	comp	PROPN
iiclr-17476	272	4	.	.	PUNCT
iiclr-17476	273	1	l.	l.	PROPN
iiclr-17476	273	2	rev	rev	PROPN
iiclr-17476	273	3	.	.	PUNCT
iiclr-17476	274	1	the	the	DET
iiclr-17476	274	2	force	force	NOUN
iiclr-17476	274	3	of	of	ADP
iiclr-17476	274	4	these	these	DET
iiclr-17476	274	5	arguments	argument	NOUN
iiclr-17476	274	6	was	be	AUX
iiclr-17476	274	7	finally	finally	ADV
iiclr-17476	274	8	tested	test	VERB
iiclr-17476	274	9	in	in	ADP
iiclr-17476	274	10	colgate	colgate	NOUN
iiclr-17476	274	11	-	-	PUNCT
iiclr-17476	274	12	palmolive	palmolive	NOUN
iiclr-17476	274	13	co.	co.	PROPN
iiclr-17476	275	1	v.	v.	ADP
iiclr-17476	275	2	franchise	franchise	PROPN
iiclr-17476	275	3	tax	tax	NOUN
iiclr-17476	275	4	bd.58	bd.58	PROPN
iiclr-17476	275	5	the	the	DET
iiclr-17476	275	6	case	case	NOUN
iiclr-17476	275	7	was	be	AUX
iiclr-17476	275	8	eagerly	eagerly	ADV
iiclr-17476	275	9	awaited	await	VERB
iiclr-17476	275	10	because	because	SCONJ
iiclr-17476	275	11	the	the	DET
iiclr-17476	275	12	trial	trial	NOUN
iiclr-17476	275	13	court	court	NOUN
iiclr-17476	275	14	held	hold	VERB
iiclr-17476	275	15	that	that	SCONJ
iiclr-17476	275	16	unitary	unitary	ADJ
iiclr-17476	275	17	taxation	taxation	NOUN
iiclr-17476	275	18	contradicted	contradict	VERB
iiclr-17476	275	19	federal	federal	ADJ
iiclr-17476	275	20	policy	policy	NOUN
iiclr-17476	275	21	and	and	CCONJ
iiclr-17476	275	22	thus	thus	ADV
iiclr-17476	275	23	invalidated	invalidate	VERB
iiclr-17476	275	24	california	california	PROPN
iiclr-17476	275	25	's	's	PART
iiclr-17476	275	26	use	use	NOUN
iiclr-17476	275	27	of	of	ADP
iiclr-17476	275	28	unitary	unitary	ADJ
iiclr-17476	275	29	taxation	taxation	NOUN
iiclr-17476	275	30	.	.	PUNCT
iiclr-17476	276	1	on	on	ADP
iiclr-17476	276	2	appeal	appeal	NOUN
iiclr-17476	276	3	,	,	PUNCT
iiclr-17476	276	4	counsel	counsel	NOUN
iiclr-17476	276	5	for	for	ADP
iiclr-17476	276	6	colgate	colgate	PROPN
iiclr-17476	276	7	argued	argue	VERB
iiclr-17476	276	8	that	that	SCONJ
iiclr-17476	276	9	the	the	DET
iiclr-17476	276	10	executive	executive	ADJ
iiclr-17476	276	11	branch	branch	NOUN
iiclr-17476	276	12	's	's	PART
iiclr-17476	276	13	actions	action	NOUN
iiclr-17476	276	14	following	follow	VERB
iiclr-17476	276	15	the	the	DET
iiclr-17476	276	16	container	container	NOUN
iiclr-17476	276	17	decision	decision	NOUN
iiclr-17476	276	18	clearly	clearly	ADV
iiclr-17476	276	19	indicated	indicate	VERB
iiclr-17476	276	20	that	that	SCONJ
iiclr-17476	276	21	unitary	unitary	ADJ
iiclr-17476	276	22	taxation	taxation	NOUN
iiclr-17476	276	23	impermissibly	impermissibly	ADV
iiclr-17476	276	24	interfered	interfere	VERB
iiclr-17476	276	25	with	with	ADP
iiclr-17476	276	26	foreign	foreign	ADJ
iiclr-17476	276	27	policy.5	policy.5	PROPN
iiclr-17476	276	28	9	9	NUM
iiclr-17476	276	29	in	in	ADP
iiclr-17476	276	30	support	support	NOUN
iiclr-17476	276	31	of	of	ADP
iiclr-17476	276	32	its	its	PRON
iiclr-17476	276	33	position	position	NOUN
iiclr-17476	276	34	,	,	PUNCT
iiclr-17476	276	35	colgate	colgate	PROPN
iiclr-17476	276	36	's	's	PART
iiclr-17476	276	37	counsel	counsel	NOUN
iiclr-17476	276	38	and	and	CCONJ
iiclr-17476	276	39	the	the	DET
iiclr-17476	276	40	trial	trial	NOUN
iiclr-17476	276	41	court	court	NOUN
iiclr-17476	276	42	cited	cite	VERB
iiclr-17476	276	43	five	five	NUM
iiclr-17476	276	44	actions	action	NOUN
iiclr-17476	276	45	by	by	ADP
iiclr-17476	276	46	the	the	DET
iiclr-17476	276	47	executive	executive	ADJ
iiclr-17476	276	48	branch	branch	NOUN
iiclr-17476	276	49	:	:	PUNCT
iiclr-17476	276	50	(	(	PUNCT
iiclr-17476	276	51	1	1	X
iiclr-17476	276	52	)	)	PUNCT
iiclr-17476	276	53	a	a	DET
iiclr-17476	276	54	1985	1985	NUM
iiclr-17476	276	55	statement	statement	NOUN
iiclr-17476	276	56	by	by	ADP
iiclr-17476	276	57	president	president	PROPN
iiclr-17476	276	58	ronald	ronald	PROPN
iiclr-17476	276	59	reagan	reagan	PROPN
iiclr-17476	276	60	,	,	PUNCT
iiclr-17476	276	61	(	(	PUNCT
iiclr-17476	276	62	2	2	X
iiclr-17476	276	63	)	)	PUNCT
iiclr-17476	276	64	a	a	DET
iiclr-17476	276	65	1986	1986	NUM
iiclr-17476	276	66	letter	letter	NOUN
iiclr-17476	276	67	from	from	ADP
iiclr-17476	276	68	secretary	secretary	PROPN
iiclr-17476	276	69	of	of	ADP
iiclr-17476	276	70	state	state	PROPN
iiclr-17476	276	71	george	george	PROPN
iiclr-17476	276	72	shultz	shultz	PROPN
iiclr-17476	276	73	to	to	ADP
iiclr-17476	276	74	california	california	PROPN
iiclr-17476	276	75	governor	governor	PROPN
iiclr-17476	276	76	george	george	PROPN
iiclr-17476	276	77	deukmejian	deukmejian	PROPN
iiclr-17476	276	78	,	,	PUNCT
iiclr-17476	276	79	(	(	PUNCT
iiclr-17476	276	80	3	3	X
iiclr-17476	276	81	)	)	PUNCT
iiclr-17476	276	82	two	two	NUM
iiclr-17476	276	83	letters	letter	NOUN
iiclr-17476	276	84	by	by	ADP
iiclr-17476	276	85	department	department	PROPN
iiclr-17476	276	86	of	of	ADP
iiclr-17476	276	87	justice	justice	NOUN
iiclr-17476	276	88	attorneys	attorney	NOUN
iiclr-17476	276	89	,	,	PUNCT
iiclr-17476	276	90	(	(	PUNCT
iiclr-17476	276	91	4	4	X
iiclr-17476	276	92	)	)	PUNCT
iiclr-17476	276	93	a	a	DET
iiclr-17476	276	94	1986	1986	NUM
iiclr-17476	276	95	letter	letter	NOUN
iiclr-17476	276	96	from	from	ADP
iiclr-17476	276	97	treasury	treasury	PROPN
iiclr-17476	276	98	secretary	secretary	PROPN
iiclr-17476	276	99	james	james	PROPN
iiclr-17476	276	100	baker	baker	PROPN
iiclr-17476	276	101	to	to	ADP
iiclr-17476	276	102	the	the	DET
iiclr-17476	276	103	chairman	chairman	NOUN
iiclr-17476	276	104	of	of	ADP
iiclr-17476	276	105	the	the	DET
iiclr-17476	276	106	senate	senate	PROPN
iiclr-17476	276	107	finance	finance	PROPN
iiclr-17476	276	108	committee	committee	PROPN
iiclr-17476	276	109	and	and	CCONJ
iiclr-17476	276	110	,	,	PUNCT
iiclr-17476	276	111	(	(	PUNCT
iiclr-17476	276	112	5	5	X
iiclr-17476	276	113	)	)	PUNCT
iiclr-17476	276	114	an	an	DET
iiclr-17476	276	115	amicus	amicus	NOUN
iiclr-17476	276	116	trial	trial	NOUN
iiclr-17476	276	117	brief	brief	NOUN
iiclr-17476	276	118	filed	file	VERB
iiclr-17476	276	119	in	in	ADP
iiclr-17476	276	120	barclays	barclays	PROPN
iiclr-17476	276	121	bank	bank	PROPN
iiclr-17476	276	122	v.	v.	ADP
iiclr-17476	276	123	franchise	franchise	PROPN
iiclr-17476	276	124	tax	tax	PROPN
iiclr-17476	276	125	bd	bd	PROPN
iiclr-17476	276	126	.	.	PROPN
iiclr-17476	276	127	60	60	NUM
iiclr-17476	276	128	the	the	DET
iiclr-17476	276	129	court	court	NOUN
iiclr-17476	276	130	addressed	address	VERB
iiclr-17476	276	131	each	each	DET
iiclr-17476	276	132	action	action	NOUN
iiclr-17476	276	133	in	in	ADP
iiclr-17476	276	134	turn	turn	NOUN
iiclr-17476	276	135	.	.	PUNCT
iiclr-17476	277	1	the	the	DET
iiclr-17476	277	2	court	court	NOUN
iiclr-17476	277	3	first	first	ADV
iiclr-17476	277	4	addressed	address	VERB
iiclr-17476	277	5	president	president	PROPN
iiclr-17476	277	6	reagan	reagan	PROPN
iiclr-17476	277	7	's	's	PART
iiclr-17476	277	8	letter	letter	NOUN
iiclr-17476	277	9	which	which	PRON
iiclr-17476	277	10	was	be	AUX
iiclr-17476	277	11	largely	largely	ADV
iiclr-17476	277	12	inspired	inspire	VERB
iiclr-17476	277	13	by	by	ADP
iiclr-17476	277	14	the	the	DET
iiclr-17476	277	15	findings	finding	NOUN
iiclr-17476	277	16	of	of	ADP
iiclr-17476	277	17	the	the	DET
iiclr-17476	277	18	worldwide	worldwide	ADJ
iiclr-17476	277	19	unitary	unitary	ADJ
iiclr-17476	277	20	taxation	taxation	NOUN
iiclr-17476	277	21	group	group	NOUN
iiclr-17476	277	22	(	(	PUNCT
iiclr-17476	277	23	"	"	PUNCT
iiclr-17476	277	24	working	working	NOUN
iiclr-17476	277	25	group	group	NOUN
iiclr-17476	277	26	"	"	PUNCT
iiclr-17476	277	27	)	)	PUNCT
iiclr-17476	277	28	.	.	PUNCT
iiclr-17476	278	1	the	the	DET
iiclr-17476	278	2	working	working	NOUN
iiclr-17476	278	3	group	group	NOUN
iiclr-17476	278	4	was	be	AUX
iiclr-17476	278	5	formed	form	VERB
iiclr-17476	278	6	in	in	ADP
iiclr-17476	278	7	1983	1983	NUM
iiclr-17476	278	8	at	at	ADP
iiclr-17476	278	9	the	the	DET
iiclr-17476	278	10	request	request	NOUN
iiclr-17476	278	11	of	of	ADP
iiclr-17476	278	12	domestic	domestic	ADJ
iiclr-17476	278	13	and	and	CCONJ
iiclr-17476	278	14	foreign	foreign	ADJ
iiclr-17476	278	15	businesses	business	NOUN
iiclr-17476	278	16	and	and	CCONJ
iiclr-17476	278	17	was	be	AUX
iiclr-17476	278	18	chaired	chair	VERB
iiclr-17476	278	19	by	by	ADP
iiclr-17476	278	20	the	the	DET
iiclr-17476	278	21	then	then	ADV
iiclr-17476	278	22	secretary	secretary	PROPN
iiclr-17476	278	23	of	of	ADP
iiclr-17476	278	24	the	the	DET
iiclr-17476	278	25	treasury	treasury	PROPN
iiclr-17476	278	26	donald	donald	PROPN
iiclr-17476	278	27	regan	regan	PROPN
iiclr-17476	278	28	.	.	PUNCT
iiclr-17476	279	1	the	the	DET
iiclr-17476	279	2	working	working	NOUN
iiclr-17476	279	3	group	group	NOUN
iiclr-17476	279	4	recommended	recommend	VERB
iiclr-17476	279	5	the	the	DET
iiclr-17476	279	6	abandonment	abandonment	NOUN
iiclr-17476	279	7	of	of	ADP
iiclr-17476	279	8	unitary	unitary	ADJ
iiclr-17476	279	9	taxation	taxation	NOUN
iiclr-17476	279	10	in	in	ADP
iiclr-17476	279	11	favor	favor	NOUN
iiclr-17476	279	12	of	of	ADP
iiclr-17476	279	13	a	a	DET
iiclr-17476	279	14	water	water	NOUN
iiclr-17476	279	15	's	's	PART
iiclr-17476	279	16	edge	edge	NOUN
iiclr-17476	279	17	election	election	NOUN
iiclr-17476	279	18	.	.	PUNCT
iiclr-17476	280	1	president	president	PROPN
iiclr-17476	280	2	reagan	reagan	PROPN
iiclr-17476	280	3	included	include	VERB
iiclr-17476	280	4	this	this	DET
iiclr-17476	280	5	recommendation	recommendation	NOUN
iiclr-17476	280	6	in	in	ADP
iiclr-17476	280	7	his	his	PRON
iiclr-17476	280	8	1985	1985	NUM
iiclr-17476	280	9	statement	statement	NOUN
iiclr-17476	280	10	:	:	PUNCT
iiclr-17476	281	1	[	[	X
iiclr-17476	281	2	slince	slince	NOUN
iiclr-17476	281	3	early	early	ADV
iiclr-17476	281	4	in	in	ADP
iiclr-17476	281	5	this	this	DET
iiclr-17476	281	6	administration	administration	NOUN
iiclr-17476	281	7	,	,	PUNCT
iiclr-17476	281	8	we	we	PRON
iiclr-17476	281	9	have	have	AUX
iiclr-17476	281	10	been	be	AUX
iiclr-17476	281	11	working	work	VERB
iiclr-17476	281	12	with	with	ADP
iiclr-17476	281	13	the	the	DET
iiclr-17476	281	14	states	state	NOUN
iiclr-17476	281	15	,	,	PUNCT
iiclr-17476	281	16	the	the	DET
iiclr-17476	281	17	business	business	NOUN
iiclr-17476	281	18	community	community	NOUN
iiclr-17476	281	19	,	,	PUNCT
iiclr-17476	281	20	and	and	CCONJ
iiclr-17476	281	21	foreign	foreign	ADJ
iiclr-17476	281	22	governments	government	NOUN
iiclr-17476	281	23	in	in	ADP
iiclr-17476	281	24	an	an	DET
iiclr-17476	281	25	effort	effort	NOUN
iiclr-17476	281	26	to	to	PART
iiclr-17476	281	27	resolve	resolve	VERB
iiclr-17476	281	28	issues	issue	NOUN
iiclr-17476	281	29	related	relate	VERB
iiclr-17476	281	30	to	to	ADP
iiclr-17476	281	31	state	state	NOUN
iiclr-17476	281	32	use	use	NOUN
iiclr-17476	281	33	of	of	ADP
iiclr-17476	281	34	the	the	DET
iiclr-17476	281	35	worldwide	worldwide	ADJ
iiclr-17476	281	36	unitary	unitary	ADJ
iiclr-17476	281	37	method	method	NOUN
iiclr-17476	281	38	of	of	ADP
iiclr-17476	281	39	taxation	taxation	NOUN
iiclr-17476	281	40	.	.	PUNCT
iiclr-17476	282	1	at	at	ADP
iiclr-17476	282	2	this	this	DET
iiclr-17476	282	3	time	time	NOUN
iiclr-17476	282	4	i	i	PRON
iiclr-17476	282	5	believe	believe	VERB
iiclr-17476	282	6	it	it	PRON
iiclr-17476	282	7	appropriate	appropriate	ADJ
iiclr-17476	282	8	for	for	SCONJ
iiclr-17476	282	9	the	the	DET
iiclr-17476	282	10	federal	federal	ADJ
iiclr-17476	282	11	government	government	NOUN
iiclr-17476	282	12	to	to	PART
iiclr-17476	282	13	state	state	VERB
iiclr-17476	282	14	its	its	PRON
iiclr-17476	282	15	support	support	NOUN
iiclr-17476	282	16	for	for	ADP
iiclr-17476	282	17	the	the	DET
iiclr-17476	282	18	concept	concept	NOUN
iiclr-17476	282	19	of	of	ADP
iiclr-17476	282	20	legislation	legislation	NOUN
iiclr-17476	282	21	that	that	PRON
iiclr-17476	282	22	would	would	AUX
iiclr-17476	282	23	:	:	PUNCT
iiclr-17476	282	24	1	1	X
iiclr-17476	282	25	.	.	X
iiclr-17476	282	26	effect	effect	VERB
iiclr-17476	282	27	a	a	DET
iiclr-17476	282	28	requirement	requirement	NOUN
iiclr-17476	282	29	that	that	SCONJ
iiclr-17476	282	30	multinationals	multinational	NOUN
iiclr-17476	282	31	be	be	AUX
iiclr-17476	282	32	taxed	tax	VERB
iiclr-17476	282	33	by	by	ADP
iiclr-17476	282	34	states	state	NOUN
iiclr-17476	282	35	only	only	ADV
iiclr-17476	282	36	on	on	ADP
iiclr-17476	282	37	income	income	NOUN
iiclr-17476	282	38	derived	derive	VERB
iiclr-17476	282	39	from	from	ADP
iiclr-17476	282	40	the	the	DET
iiclr-17476	282	41	territory	territory	NOUN
iiclr-17476	282	42	of	of	ADP
iiclr-17476	282	43	the	the	DET
iiclr-17476	282	44	united	united	PROPN
iiclr-17476	282	45	states	states	PROPN
iiclr-17476	282	46	(	(	PUNCT
iiclr-17476	282	47	the	the	DET
iiclr-17476	282	48	water	water	NOUN
iiclr-17476	282	49	's	's	PART
iiclr-17476	282	50	edge	edge	NOUN
iiclr-17476	282	51	requirement	requirement	NOUN
iiclr-17476	282	52	)	)	PUNCT
iiclr-17476	282	53	....	....	PUNCT
iiclr-17476	283	1	since	since	SCONJ
iiclr-17476	283	2	states	state	NOUN
iiclr-17476	283	3	have	have	AUX
iiclr-17476	283	4	not	not	PART
iiclr-17476	283	5	universally	universally	ADV
iiclr-17476	283	6	accepted	accept	VERB
iiclr-17476	283	7	these	these	DET
iiclr-17476	283	8	principle[s	principle[s	PROPN
iiclr-17476	283	9	]	]	PUNCT
iiclr-17476	283	10	,	,	PUNCT
iiclr-17476	283	11	i	i	PRON
iiclr-17476	283	12	am	be	AUX
iiclr-17476	283	13	instructing	instruct	VERB
iiclr-17476	283	14	the	the	DET
iiclr-17476	283	15	secretary	secretary	NOUN
iiclr-17476	283	16	of	of	ADP
iiclr-17476	283	17	the	the	DET
iiclr-17476	283	18	treasury	treasury	NOUN
iiclr-17476	283	19	to	to	PART
iiclr-17476	283	20	initiate	initiate	VERB
iiclr-17476	283	21	.	.	PUNCT
iiclr-17476	283	22	.	.	PUNCT
iiclr-17476	283	23	.	.	PUNCT
iiclr-17476	284	1	legislation	legislation	NOUN
iiclr-17476	284	2	.	.	PUNCT
iiclr-17476	284	3	.	.	PUNCT
iiclr-17476	284	4	.	.	PUNCT
iiclr-17476	284	5	.	.	PUNCT
iiclr-17476	285	1	further	far	ADV
iiclr-17476	285	2	,	,	PUNCT
iiclr-17476	285	3	i	i	PRON
iiclr-17476	285	4	am	be	AUX
iiclr-17476	285	5	instructing	instruct	VERB
iiclr-17476	285	6	the	the	DET
iiclr-17476	285	7	attorney	attorney	NOUN
iiclr-17476	285	8	general	general	NOUN
iiclr-17476	285	9	to	to	PART
iiclr-17476	285	10	ensure	ensure	VERB
iiclr-17476	285	11	that	that	SCONJ
iiclr-17476	285	12	the	the	DET
iiclr-17476	285	13	united	united	PROPN
iiclr-17476	285	14	states	states	PROPN
iiclr-17476	285	15	'	'	PART
iiclr-17476	285	16	58	58	NUM
iiclr-17476	285	17	.	.	PUNCT
iiclr-17476	286	1	colgate	colgate	NOUN
iiclr-17476	286	2	-	-	PUNCT
iiclr-17476	286	3	palmolive	palmolive	PROPN
iiclr-17476	286	4	co.	co.	PROPN
iiclr-17476	287	1	v.	v.	ADP
iiclr-17476	287	2	franchise	franchise	PROPN
iiclr-17476	287	3	tax	tax	PROPN
iiclr-17476	287	4	bd	bd	PROPN
iiclr-17476	287	5	.	.	PROPN
iiclr-17476	287	6	,	,	PUNCT
iiclr-17476	287	7	284	284	NUM
iiclr-17476	287	8	cal	cal	NOUN
iiclr-17476	287	9	.	.	PUNCT
iiclr-17476	288	1	rptr	rptr	PROPN
iiclr-17476	288	2	.	.	PUNCT
iiclr-17476	289	1	780	780	NUM
iiclr-17476	289	2	(	(	PUNCT
iiclr-17476	289	3	cal	cal	X
iiclr-17476	289	4	.	.	PUNCT
iiclr-17476	290	1	ct	ct	PROPN
iiclr-17476	290	2	.	.	PUNCT
iiclr-17476	291	1	app	app	PROPN
iiclr-17476	291	2	.	.	PROPN
iiclr-17476	291	3	1991	1991	NUM
iiclr-17476	291	4	)	)	PUNCT
iiclr-17476	291	5	,	,	PUNCT
iiclr-17476	292	1	transfer	transfer	NOUN
iiclr-17476	292	2	granted	grant	VERB
iiclr-17476	292	3	,	,	PUNCT
iiclr-17476	292	4	2	2	NUM
iiclr-17476	292	5	cal	cal	NOUN
iiclr-17476	292	6	.	.	PUNCT
iiclr-17476	293	1	rptr	rptr	PROPN
iiclr-17476	293	2	.	.	PUNCT
iiclr-17476	294	1	2d	2d	PROPN
iiclr-17476	294	2	2	2	NUM
iiclr-17476	294	3	(	(	PUNCT
iiclr-17476	294	4	cal	cal	NUM
iiclr-17476	294	5	.	.	NOUN
iiclr-17476	294	6	1991	1991	NUM
iiclr-17476	294	7	)	)	PUNCT
iiclr-17476	294	8	.	.	PUNCT
iiclr-17476	295	1	59	59	NUM
iiclr-17476	295	2	.	.	PUNCT
iiclr-17476	296	1	i	i	PRON
iiclr-17476	296	2	d.	d.	PROPN
iiclr-17476	296	3	at	at	ADP
iiclr-17476	296	4	783	783	NUM
iiclr-17476	296	5	.	.	PUNCT
iiclr-17476	297	1	60	60	NUM
iiclr-17476	297	2	.	.	PUNCT
iiclr-17476	298	1	i	i	PRON
iiclr-17476	298	2	d.	d.	PROPN
iiclr-17476	299	1	[	[	X
iiclr-17476	299	2	vol	vol	NOUN
iiclr-17476	299	3	.	.	PUNCT
iiclr-17476	299	4	3:135	3:135	NUM
iiclr-17476	299	5	california	california	PROPN
iiclr-17476	299	6	and	and	CCONJ
iiclr-17476	299	7	unitary	unitary	ADJ
iiclr-17476	299	8	taxation	taxation	NOUN
iiclr-17476	299	9	interests	interest	NOUN
iiclr-17476	299	10	are	be	AUX
iiclr-17476	299	11	represented	represent	VERB
iiclr-17476	299	12	in	in	ADP
iiclr-17476	299	13	appropriate	appropriate	ADJ
iiclr-17476	299	14	controversies	controversy	NOUN
iiclr-17476	299	15	and	and	CCONJ
iiclr-17476	299	16	cases	case	NOUN
iiclr-17476	299	17	consistent	consistent	ADJ
iiclr-17476	299	18	with	with	ADP
iiclr-17476	299	19	this	this	DET
iiclr-17476	299	20	approach.61	approach.61	NOUN
iiclr-17476	299	21	the	the	DET
iiclr-17476	299	22	court	court	NOUN
iiclr-17476	299	23	acknowledged	acknowledge	VERB
iiclr-17476	299	24	the	the	DET
iiclr-17476	299	25	significance	significance	NOUN
iiclr-17476	299	26	of	of	ADP
iiclr-17476	299	27	president	president	PROPN
iiclr-17476	299	28	reagan	reagan	PROPN
iiclr-17476	299	29	's	's	PART
iiclr-17476	299	30	statement	statement	NOUN
iiclr-17476	299	31	,	,	PUNCT
iiclr-17476	299	32	but	but	CCONJ
iiclr-17476	299	33	was	be	AUX
iiclr-17476	299	34	perplexed	perplex	VERB
iiclr-17476	299	35	over	over	ADP
iiclr-17476	299	36	the	the	DET
iiclr-17476	299	37	attorney	attorney	NOUN
iiclr-17476	299	38	general	general	NOUN
iiclr-17476	299	39	's	's	PART
iiclr-17476	299	40	failure	failure	NOUN
iiclr-17476	299	41	to	to	PART
iiclr-17476	299	42	file	file	VERB
iiclr-17476	299	43	a	a	DET
iiclr-17476	299	44	brief	brief	NOUN
iiclr-17476	299	45	in	in	ADP
iiclr-17476	299	46	such	such	DET
iiclr-17476	299	47	an	an	DET
iiclr-17476	299	48	important	important	ADJ
iiclr-17476	299	49	case	case	NOUN
iiclr-17476	299	50	.	.	PUNCT
iiclr-17476	300	1	before	before	ADP
iiclr-17476	300	2	drawing	draw	VERB
iiclr-17476	300	3	any	any	DET
iiclr-17476	300	4	conclusions	conclusion	NOUN
iiclr-17476	300	5	,	,	PUNCT
iiclr-17476	300	6	the	the	DET
iiclr-17476	300	7	court	court	NOUN
iiclr-17476	300	8	next	next	ADV
iiclr-17476	300	9	turned	turn	VERB
iiclr-17476	300	10	to	to	ADP
iiclr-17476	300	11	the	the	DET
iiclr-17476	300	12	second	second	ADJ
iiclr-17476	300	13	and	and	CCONJ
iiclr-17476	300	14	third	third	ADJ
iiclr-17476	300	15	instances	instance	NOUN
iiclr-17476	300	16	of	of	ADP
iiclr-17476	300	17	executive	executive	ADJ
iiclr-17476	300	18	action	action	NOUN
iiclr-17476	300	19	.	.	PUNCT
iiclr-17476	301	1	the	the	DET
iiclr-17476	301	2	second	second	ADJ
iiclr-17476	301	3	action	action	NOUN
iiclr-17476	301	4	by	by	ADP
iiclr-17476	301	5	the	the	DET
iiclr-17476	301	6	executive	executive	ADJ
iiclr-17476	301	7	branch	branch	NOUN
iiclr-17476	301	8	was	be	AUX
iiclr-17476	301	9	the	the	DET
iiclr-17476	301	10	1986	1986	NUM
iiclr-17476	301	11	letter	letter	NOUN
iiclr-17476	301	12	by	by	ADP
iiclr-17476	301	13	secretary	secretary	PROPN
iiclr-17476	301	14	of	of	ADP
iiclr-17476	301	15	state	state	PROPN
iiclr-17476	301	16	shultz	shultz	NOUN
iiclr-17476	301	17	which	which	PRON
iiclr-17476	301	18	noted	note	VERB
iiclr-17476	301	19	that	that	SCONJ
iiclr-17476	301	20	"	"	PUNCT
iiclr-17476	301	21	unitary	unitary	ADJ
iiclr-17476	301	22	taxation	taxation	NOUN
iiclr-17476	301	23	is	be	AUX
iiclr-17476	301	24	at	at	ADP
iiclr-17476	301	25	odds	odd	NOUN
iiclr-17476	301	26	with	with	ADP
iiclr-17476	301	27	the	the	DET
iiclr-17476	301	28	'	'	PUNCT
iiclr-17476	301	29	arm	arm	NOUN
iiclr-17476	301	30	's	's	PART
iiclr-17476	301	31	length	length	NOUN
iiclr-17476	301	32	'	'	PUNCT
iiclr-17476	301	33	accounting	accounting	NOUN
iiclr-17476	301	34	method	method	NOUN
iiclr-17476	301	35	which	which	PRON
iiclr-17476	301	36	is	be	AUX
iiclr-17476	301	37	the	the	DET
iiclr-17476	301	38	international	international	ADJ
iiclr-17476	301	39	rule	rule	NOUN
iiclr-17476	301	40	.	.	PUNCT
iiclr-17476	301	41	.	.	PUNCT
iiclr-17476	301	42	.	.	PUNCT
iiclr-17476	302	1	.[t]he	.[t]he	PUNCT
iiclr-17476	302	2	arm	arm	PROPN
iiclr-17476	302	3	's	's	PART
iiclr-17476	302	4	length	length	NOUN
iiclr-17476	302	5	method	method	NOUN
iiclr-17476	302	6	.	.	PUNCT
iiclr-17476	302	7	.	.	PUNCT
iiclr-17476	302	8	.	.	PUNCT
iiclr-17476	303	1	is	be	AUX
iiclr-17476	303	2	essential	essential	ADJ
iiclr-17476	303	3	to	to	PART
iiclr-17476	303	4	avoid	avoid	VERB
iiclr-17476	303	5	adverse	adverse	ADJ
iiclr-17476	303	6	consequences	consequence	NOUN
iiclr-17476	303	7	for	for	ADP
iiclr-17476	303	8	the	the	DET
iiclr-17476	303	9	foreign	foreign	ADJ
iiclr-17476	303	10	relations	relation	NOUN
iiclr-17476	303	11	of	of	ADP
iiclr-17476	303	12	the	the	DET
iiclr-17476	303	13	united	united	PROPN
iiclr-17476	303	14	states	states	PROPN
iiclr-17476	303	15	.	.	PUNCT
iiclr-17476	303	16	"	"	PUNCT
iiclr-17476	304	1	'	'	PUNCT
iiclr-17476	304	2	62	62	NUM
iiclr-17476	304	3	the	the	DET
iiclr-17476	304	4	court	court	NOUN
iiclr-17476	304	5	held	hold	VERB
iiclr-17476	304	6	that	that	SCONJ
iiclr-17476	304	7	these	these	DET
iiclr-17476	304	8	two	two	NUM
iiclr-17476	304	9	statements	statement	NOUN
iiclr-17476	304	10	by	by	ADP
iiclr-17476	304	11	reagan	reagan	NOUN
iiclr-17476	304	12	and	and	CCONJ
iiclr-17476	304	13	shultz	shultz	NOUN
iiclr-17476	304	14	were	be	AUX
iiclr-17476	304	15	virtually	virtually	ADV
iiclr-17476	304	16	meaningless	meaningless	ADJ
iiclr-17476	304	17	because	because	SCONJ
iiclr-17476	304	18	the	the	DET
iiclr-17476	304	19	attorney	attorney	NOUN
iiclr-17476	304	20	general	general	NOUN
iiclr-17476	304	21	filed	file	VERB
iiclr-17476	304	22	briefs	brief	NOUN
iiclr-17476	304	23	only	only	ADV
iiclr-17476	304	24	in	in	ADP
iiclr-17476	304	25	cases	case	NOUN
iiclr-17476	304	26	where	where	SCONJ
iiclr-17476	304	27	the	the	DET
iiclr-17476	304	28	parent	parent	NOUN
iiclr-17476	304	29	of	of	ADP
iiclr-17476	304	30	the	the	DET
iiclr-17476	304	31	unitary	unitary	ADJ
iiclr-17476	304	32	group	group	NOUN
iiclr-17476	304	33	was	be	AUX
iiclr-17476	304	34	located	locate	VERB
iiclr-17476	304	35	in	in	ADP
iiclr-17476	304	36	a	a	DET
iiclr-17476	304	37	foreign	foreign	ADJ
iiclr-17476	304	38	country	country	NOUN
iiclr-17476	304	39	.	.	PUNCT
iiclr-17476	305	1	6	6	NUM
iiclr-17476	305	2	in	in	ADP
iiclr-17476	305	3	short	short	ADJ
iiclr-17476	305	4	,	,	PUNCT
iiclr-17476	305	5	the	the	DET
iiclr-17476	305	6	court	court	NOUN
iiclr-17476	305	7	found	find	VERB
iiclr-17476	305	8	the	the	DET
iiclr-17476	305	9	statements	statement	NOUN
iiclr-17476	305	10	inapplicable	inapplicable	ADJ
iiclr-17476	305	11	because	because	SCONJ
iiclr-17476	305	12	of	of	ADP
iiclr-17476	305	13	the	the	DET
iiclr-17476	305	14	attorney	attorney	NOUN
iiclr-17476	305	15	general	general	NOUN
iiclr-17476	305	16	's	's	PART
iiclr-17476	305	17	inaction	inaction	NOUN
iiclr-17476	305	18	in	in	ADP
iiclr-17476	305	19	the	the	DET
iiclr-17476	305	20	case	case	NOUN
iiclr-17476	305	21	at	at	ADP
iiclr-17476	305	22	hand	hand	NOUN
iiclr-17476	305	23	.	.	PUNCT
iiclr-17476	306	1	the	the	DET
iiclr-17476	306	2	court	court	NOUN
iiclr-17476	306	3	also	also	ADV
iiclr-17476	306	4	held	hold	VERB
iiclr-17476	306	5	that	that	SCONJ
iiclr-17476	306	6	the	the	DET
iiclr-17476	306	7	third	third	ADJ
iiclr-17476	306	8	instance	instance	NOUN
iiclr-17476	306	9	of	of	ADP
iiclr-17476	306	10	executive	executive	ADJ
iiclr-17476	306	11	action	action	NOUN
iiclr-17476	306	12	,	,	PUNCT
iiclr-17476	306	13	the	the	DET
iiclr-17476	306	14	two	two	NUM
iiclr-17476	306	15	letters	letter	NOUN
iiclr-17476	306	16	by	by	ADP
iiclr-17476	306	17	the	the	DET
iiclr-17476	306	18	attorneys	attorney	NOUN
iiclr-17476	306	19	for	for	ADP
iiclr-17476	306	20	the	the	DET
iiclr-17476	306	21	department	department	PROPN
iiclr-17476	306	22	of	of	ADP
iiclr-17476	306	23	justice	justice	PROPN
iiclr-17476	306	24	,	,	PUNCT
iiclr-17476	306	25	was	be	AUX
iiclr-17476	306	26	virtually	virtually	ADV
iiclr-17476	306	27	meaningless	meaningless	ADJ
iiclr-17476	306	28	for	for	ADP
iiclr-17476	306	29	the	the	DET
iiclr-17476	306	30	same	same	ADJ
iiclr-17476	306	31	reasons	reason	NOUN
iiclr-17476	306	32	.	.	PUNCT
iiclr-17476	307	1	64	64	NUM
iiclr-17476	307	2	the	the	DET
iiclr-17476	307	3	court	court	NOUN
iiclr-17476	307	4	stated	state	VERB
iiclr-17476	307	5	,	,	PUNCT
iiclr-17476	307	6	"	"	PUNCT
iiclr-17476	307	7	the	the	DET
iiclr-17476	307	8	executive	executive	ADJ
iiclr-17476	307	9	branch	branch	NOUN
iiclr-17476	307	10	was	be	AUX
iiclr-17476	307	11	twice	twice	ADV
iiclr-17476	307	12	explicitly	explicitly	ADV
iiclr-17476	307	13	notified	notify	VERB
iiclr-17476	307	14	about	about	ADP
iiclr-17476	307	15	this	this	DET
iiclr-17476	307	16	case	case	NOUN
iiclr-17476	307	17	.	.	PUNCT
iiclr-17476	308	1	this	this	DET
iiclr-17476	308	2	case	case	NOUN
iiclr-17476	308	3	could	could	AUX
iiclr-17476	308	4	not	not	PART
iiclr-17476	308	5	have	have	AUX
iiclr-17476	308	6	provided	provide	VERB
iiclr-17476	308	7	a	a	DET
iiclr-17476	308	8	more	more	ADV
iiclr-17476	308	9	appropriate	appropriate	ADJ
iiclr-17476	308	10	context	context	NOUN
iiclr-17476	308	11	for	for	SCONJ
iiclr-17476	308	12	the	the	DET
iiclr-17476	308	13	executive	executive	ADJ
iiclr-17476	308	14	branch	branch	NOUN
iiclr-17476	308	15	to	to	PART
iiclr-17476	308	16	express	express	VERB
iiclr-17476	308	17	its	its	PRON
iiclr-17476	308	18	views	view	NOUN
iiclr-17476	308	19	regarding	regard	VERB
iiclr-17476	308	20	the	the	DET
iiclr-17476	308	21	application	application	NOUN
iiclr-17476	308	22	of	of	ADP
iiclr-17476	308	23	the	the	DET
iiclr-17476	308	24	worldwide	worldwide	ADJ
iiclr-17476	308	25	unitary	unitary	ADJ
iiclr-17476	308	26	method	method	NOUN
iiclr-17476	308	27	to	to	ADP
iiclr-17476	308	28	domestic	domestic	ADJ
iiclr-17476	308	29	-	-	PUNCT
iiclr-17476	308	30	parent	parent	NOUN
iiclr-17476	308	31	groups	group	NOUN
iiclr-17476	308	32	with	with	ADP
iiclr-17476	308	33	foreign	foreign	ADJ
iiclr-17476	308	34	subsidiaries	subsidiary	NOUN
iiclr-17476	308	35	.	.	PUNCT
iiclr-17476	308	36	'	'	PUNCT
iiclr-17476	309	1	'	'	NUM
iiclr-17476	309	2	65	65	NUM
iiclr-17476	309	3	despite	despite	SCONJ
iiclr-17476	309	4	the	the	DET
iiclr-17476	309	5	notification	notification	NOUN
iiclr-17476	309	6	,	,	PUNCT
iiclr-17476	309	7	the	the	DET
iiclr-17476	309	8	federal	federal	ADJ
iiclr-17476	309	9	government	government	NOUN
iiclr-17476	309	10	remained	remain	VERB
iiclr-17476	309	11	silent	silent	ADJ
iiclr-17476	309	12	in	in	ADP
iiclr-17476	309	13	regard	regard	NOUN
iiclr-17476	309	14	to	to	ADP
iiclr-17476	309	15	this	this	DET
iiclr-17476	309	16	case	case	NOUN
iiclr-17476	309	17	.	.	PUNCT
iiclr-17476	310	1	the	the	DET
iiclr-17476	310	2	court	court	NOUN
iiclr-17476	310	3	turned	turn	VERB
iiclr-17476	310	4	next	next	ADV
iiclr-17476	310	5	to	to	ADP
iiclr-17476	310	6	the	the	DET
iiclr-17476	310	7	fourth	fourth	ADJ
iiclr-17476	310	8	action	action	NOUN
iiclr-17476	310	9	by	by	ADP
iiclr-17476	310	10	the	the	DET
iiclr-17476	310	11	executive	executive	ADJ
iiclr-17476	310	12	branch	branch	NOUN
iiclr-17476	310	13	,	,	PUNCT
iiclr-17476	310	14	which	which	PRON
iiclr-17476	310	15	was	be	AUX
iiclr-17476	310	16	a	a	DET
iiclr-17476	310	17	letter	letter	NOUN
iiclr-17476	310	18	by	by	ADP
iiclr-17476	310	19	secretary	secretary	NOUN
iiclr-17476	310	20	of	of	ADP
iiclr-17476	310	21	the	the	DET
iiclr-17476	310	22	treasury	treasury	PROPN
iiclr-17476	310	23	james	james	PROPN
iiclr-17476	310	24	baker	baker	PROPN
iiclr-17476	310	25	to	to	ADP
iiclr-17476	310	26	senator	senator	PROPN
iiclr-17476	310	27	bob	bob	PROPN
iiclr-17476	310	28	packwood	packwood	PROPN
iiclr-17476	310	29	,	,	PUNCT
iiclr-17476	310	30	chairman	chairman	NOUN
iiclr-17476	310	31	of	of	ADP
iiclr-17476	310	32	the	the	DET
iiclr-17476	310	33	senate	senate	PROPN
iiclr-17476	310	34	finance	finance	PROPN
iiclr-17476	310	35	committee	committee	NOUN
iiclr-17476	310	36	.	.	PUNCT
iiclr-17476	311	1	secretary	secretary	PROPN
iiclr-17476	311	2	baker	baker	PROPN
iiclr-17476	311	3	addressed	address	VERB
iiclr-17476	311	4	virtually	virtually	ADV
iiclr-17476	311	5	the	the	DET
iiclr-17476	311	6	same	same	ADJ
iiclr-17476	311	7	issues	issue	NOUN
iiclr-17476	311	8	as	as	SCONJ
iiclr-17476	311	9	were	be	AUX
iiclr-17476	311	10	discussed	discuss	VERB
iiclr-17476	311	11	in	in	ADP
iiclr-17476	311	12	secretary	secretary	NOUN
iiclr-17476	311	13	shultz	shultz	NOUN
iiclr-17476	311	14	's	's	PART
iiclr-17476	311	15	letter	letter	NOUN
iiclr-17476	311	16	.	.	PUNCT
iiclr-17476	312	1	with	with	ADP
iiclr-17476	312	2	the	the	DET
iiclr-17476	312	3	content	content	NOUN
iiclr-17476	312	4	being	be	AUX
iiclr-17476	312	5	consistent	consistent	ADJ
iiclr-17476	312	6	with	with	ADP
iiclr-17476	312	7	secretary	secretary	NOUN
iiclr-17476	312	8	shultz	shultz	NOUN
iiclr-17476	312	9	's	's	PART
iiclr-17476	312	10	letter	letter	NOUN
iiclr-17476	312	11	,	,	PUNCT
iiclr-17476	312	12	the	the	DET
iiclr-17476	312	13	court	court	NOUN
iiclr-17476	312	14	easily	easily	ADV
iiclr-17476	312	15	restricted	restrict	VERB
iiclr-17476	312	16	baker	baker	PROPN
iiclr-17476	312	17	's	's	PART
iiclr-17476	312	18	remarks	remark	NOUN
iiclr-17476	312	19	to	to	ADP
iiclr-17476	312	20	foreign	foreign	ADJ
iiclr-17476	312	21	-	-	PUNCT
iiclr-17476	312	22	based	base	VERB
iiclr-17476	312	23	parent	parent	NOUN
iiclr-17476	312	24	groups	group	NOUN
iiclr-17476	312	25	.	.	PUNCT
iiclr-17476	313	1	66	66	NUM
iiclr-17476	313	2	the	the	DET
iiclr-17476	313	3	court	court	NOUN
iiclr-17476	313	4	finally	finally	ADV
iiclr-17476	313	5	reached	reach	VERB
iiclr-17476	313	6	the	the	DET
iiclr-17476	313	7	fifth	fifth	ADJ
iiclr-17476	313	8	instance	instance	NOUN
iiclr-17476	313	9	of	of	ADP
iiclr-17476	313	10	executive	executive	ADJ
iiclr-17476	313	11	action	action	NOUN
iiclr-17476	313	12	,	,	PUNCT
iiclr-17476	313	13	a	a	DET
iiclr-17476	313	14	brief	brief	NOUN
iiclr-17476	313	15	filed	file	VERB
iiclr-17476	313	16	by	by	ADP
iiclr-17476	313	17	the	the	DET
iiclr-17476	313	18	attorney	attorney	NOUN
iiclr-17476	313	19	general	general	NOUN
iiclr-17476	313	20	in	in	ADP
iiclr-17476	313	21	the	the	DET
iiclr-17476	313	22	worldwide	worldwide	ADJ
iiclr-17476	313	23	unitary	unitary	ADJ
iiclr-17476	313	24	case	case	NOUN
iiclr-17476	313	25	barclays	barclay	NOUN
iiclr-17476	313	26	61	61	NUM
iiclr-17476	313	27	.	.	PUNCT
iiclr-17476	314	1	i	i	PRON
iiclr-17476	314	2	d.	d.	PROPN
iiclr-17476	314	3	at	at	ADP
iiclr-17476	314	4	793	793	NUM
iiclr-17476	314	5	(	(	PUNCT
iiclr-17476	314	6	emphasis	emphasis	NOUN
iiclr-17476	314	7	added	add	VERB
iiclr-17476	314	8	)	)	PUNCT
iiclr-17476	314	9	.	.	PUNCT
iiclr-17476	315	1	62	62	NUM
iiclr-17476	315	2	.	.	PUNCT
iiclr-17476	316	1	i	i	PRON
iiclr-17476	316	2	d.	d.	PROPN
iiclr-17476	316	3	at	at	ADP
iiclr-17476	316	4	795	795	NUM
iiclr-17476	316	5	.	.	PUNCT
iiclr-17476	317	1	63	63	NUM
iiclr-17476	317	2	.	.	PUNCT
iiclr-17476	318	1	see	see	VERB
iiclr-17476	318	2	barclays	barclay	NOUN
iiclr-17476	318	3	bank	bank	PROPN
iiclr-17476	318	4	int'l	int'l	PROPN
iiclr-17476	318	5	v.	v.	ADP
iiclr-17476	318	6	franchise	franchise	PROPN
iiclr-17476	318	7	tax	tax	PROPN
iiclr-17476	318	8	bd	bd	PROPN
iiclr-17476	318	9	.	.	PROPN
iiclr-17476	318	10	,	,	PUNCT
iiclr-17476	318	11	275	275	NUM
iiclr-17476	318	12	cal	cal	NOUN
iiclr-17476	318	13	.	.	PUNCT
iiclr-17476	319	1	rptr	rptr	PROPN
iiclr-17476	319	2	.	.	PUNCT
iiclr-17476	320	1	626	626	NUM
iiclr-17476	320	2	(	(	PUNCT
iiclr-17476	320	3	cal	cal	ADJ
iiclr-17476	320	4	.	.	PUNCT
iiclr-17476	321	1	ct	ct	PROPN
iiclr-17476	321	2	.	.	PUNCT
iiclr-17476	322	1	app	app	PROPN
iiclr-17476	322	2	.	.	PROPN
iiclr-17476	322	3	1990	1990	NUM
iiclr-17476	322	4	)	)	PUNCT
iiclr-17476	322	5	,	,	PUNCT
iiclr-17476	323	1	rev'd	rev'd	VERB
iiclr-17476	323	2	,	,	PUNCT
iiclr-17476	323	3	8	8	NUM
iiclr-17476	323	4	cal	cal	NOUN
iiclr-17476	323	5	.	.	PUNCT
iiclr-17476	324	1	rptr	rptr	PROPN
iiclr-17476	324	2	.	.	PUNCT
iiclr-17476	325	1	2d	2d	PROPN
iiclr-17476	325	2	31	31	NUM
iiclr-17476	325	3	(	(	PUNCT
iiclr-17476	325	4	cal	cal	PROPN
iiclr-17476	325	5	.	.	NOUN
iiclr-17476	325	6	1991	1991	NUM
iiclr-17476	325	7	)	)	PUNCT
iiclr-17476	325	8	.	.	PUNCT
iiclr-17476	326	1	64	64	NUM
iiclr-17476	326	2	.	.	PUNCT
iiclr-17476	327	1	colgate	colgate	PROPN
iiclr-17476	327	2	,	,	PUNCT
iiclr-17476	327	3	284	284	NUM
iiclr-17476	327	4	cal	cal	NOUN
iiclr-17476	327	5	.	.	PUNCT
iiclr-17476	328	1	rptr	rptr	PROPN
iiclr-17476	328	2	.	.	PUNCT
iiclr-17476	329	1	at	at	ADP
iiclr-17476	329	2	795	795	NUM
iiclr-17476	329	3	.	.	PUNCT
iiclr-17476	329	4	65	65	NUM
iiclr-17476	329	5	.	.	PUNCT
iiclr-17476	330	1	i	i	PRON
iiclr-17476	330	2	d.	d.	PROPN
iiclr-17476	330	3	at	at	ADP
iiclr-17476	330	4	796	796	NUM
iiclr-17476	330	5	.	.	PUNCT
iiclr-17476	331	1	66	66	NUM
iiclr-17476	331	2	.	.	PUNCT
iiclr-17476	332	1	i	i	PRON
iiclr-17476	332	2	d.	d.	PROPN
iiclr-17476	332	3	at	at	ADP
iiclr-17476	332	4	797	797	NUM
iiclr-17476	332	5	.	.	PUNCT
iiclr-17476	333	1	19921	19921	NUM
iiclr-17476	333	2	ind	ind	NOUN
iiclr-17476	333	3	.	.	PUNCT
iiclr-17476	334	1	int'l	int'l	PROPN
iiclr-17476	334	2	&	&	CCONJ
iiclr-17476	334	3	comp	comp	PROPN
iiclr-17476	334	4	.	.	PUNCT
iiclr-17476	335	1	l.	l.	PROPN
iiclr-17476	335	2	rev	rev	PROPN
iiclr-17476	335	3	.	.	PROPN
iiclr-17476	335	4	bank	bank	PROPN
iiclr-17476	335	5	int'1	int'1	PROPN
iiclr-17476	335	6	v.	v.	ADP
iiclr-17476	335	7	franchise	franchise	NOUN
iiclr-17476	335	8	tax	tax	NOUN
iiclr-17476	335	9	bd.67	bd.67	PROPN
iiclr-17476	335	10	in	in	ADP
iiclr-17476	335	11	regard	regard	NOUN
iiclr-17476	335	12	to	to	ADP
iiclr-17476	335	13	this	this	DET
iiclr-17476	335	14	last	last	ADJ
iiclr-17476	335	15	instance	instance	NOUN
iiclr-17476	335	16	of	of	ADP
iiclr-17476	335	17	executive	executive	ADJ
iiclr-17476	335	18	action	action	NOUN
iiclr-17476	336	1	,	,	PUNCT
iiclr-17476	336	2	the	the	DET
iiclr-17476	336	3	court	court	NOUN
iiclr-17476	336	4	stated	state	VERB
iiclr-17476	336	5	that	that	SCONJ
iiclr-17476	336	6	"	"	PUNCT
iiclr-17476	336	7	the	the	DET
iiclr-17476	336	8	alaska	alaska	PROPN
iiclr-17476	336	9	suit	suit	NOUN
iiclr-17476	336	10	involved	involve	VERB
iiclr-17476	336	11	the	the	DET
iiclr-17476	336	12	application	application	NOUN
iiclr-17476	336	13	of	of	ADP
iiclr-17476	336	14	the	the	DET
iiclr-17476	336	15	worldwide	worldwide	ADJ
iiclr-17476	336	16	unitary	unitary	ADJ
iiclr-17476	336	17	tax	tax	NOUN
iiclr-17476	336	18	method	method	NOUN
iiclr-17476	336	19	to	to	ADP
iiclr-17476	336	20	a	a	DET
iiclr-17476	336	21	foreign	foreign	ADJ
iiclr-17476	336	22	-	-	PUNCT
iiclr-17476	336	23	parent	parent	NOUN
iiclr-17476	336	24	group	group	NOUN
iiclr-17476	336	25	and	and	CCONJ
iiclr-17476	336	26	it	it	PRON
iiclr-17476	336	27	was	be	AUX
iiclr-17476	336	28	on	on	ADP
iiclr-17476	336	29	that	that	DET
iiclr-17476	336	30	basis	basis	NOUN
iiclr-17476	336	31	that	that	SCONJ
iiclr-17476	336	32	the	the	DET
iiclr-17476	336	33	united	united	PROPN
iiclr-17476	336	34	states	states	PROPN
iiclr-17476	336	35	sought	seek	VERB
iiclr-17476	336	36	a	a	DET
iiclr-17476	336	37	judgment	judgment	NOUN
iiclr-17476	336	38	declaring	declare	VERB
iiclr-17476	336	39	the	the	DET
iiclr-17476	336	40	method	method	NOUN
iiclr-17476	336	41	unconstitutional	unconstitutional	ADJ
iiclr-17476	336	42	.	.	PUNCT
iiclr-17476	337	1	rather	rather	ADV
iiclr-17476	337	2	than	than	ADP
iiclr-17476	337	3	support	support	VERB
iiclr-17476	337	4	colgate	colgate	PROPN
iiclr-17476	337	5	's	's	PART
iiclr-17476	337	6	foreign	foreign	PROPN
iiclr-17476	337	7	commerce	commerce	NOUN
iiclr-17476	337	8	clause	clause	NOUN
iiclr-17476	337	9	argument	argument	NOUN
iiclr-17476	337	10	,	,	PUNCT
iiclr-17476	337	11	the	the	DET
iiclr-17476	337	12	alaska	alaska	PROPN
iiclr-17476	337	13	case	case	NOUN
iiclr-17476	337	14	undermines	undermine	VERB
iiclr-17476	337	15	it	it	PRON
iiclr-17476	337	16	.	.	PUNCT
iiclr-17476	338	1	'	'	PUNCT
iiclr-17476	338	2	"	"	PUNCT
iiclr-17476	338	3	68	68	NUM
iiclr-17476	338	4	under	under	ADP
iiclr-17476	338	5	the	the	DET
iiclr-17476	338	6	two	two	NUM
iiclr-17476	338	7	-	-	PUNCT
iiclr-17476	338	8	prong	prong	NOUN
iiclr-17476	338	9	standard	standard	NOUN
iiclr-17476	338	10	announced	announce	VERB
iiclr-17476	338	11	in	in	ADP
iiclr-17476	338	12	container	container	NOUN
iiclr-17476	338	13	,	,	PUNCT
iiclr-17476	338	14	the	the	DET
iiclr-17476	338	15	court	court	NOUN
iiclr-17476	338	16	was	be	AUX
iiclr-17476	338	17	obligated	obligate	VERB
iiclr-17476	338	18	to	to	PART
iiclr-17476	338	19	determine	determine	VERB
iiclr-17476	338	20	(	(	PUNCT
iiclr-17476	338	21	1	1	X
iiclr-17476	338	22	)	)	PUNCT
iiclr-17476	338	23	whether	whether	SCONJ
iiclr-17476	338	24	california	california	PROPN
iiclr-17476	338	25	's	's	PART
iiclr-17476	338	26	application	application	NOUN
iiclr-17476	338	27	of	of	ADP
iiclr-17476	338	28	unitary	unitary	ADJ
iiclr-17476	338	29	taxation	taxation	NOUN
iiclr-17476	338	30	"	"	PUNCT
iiclr-17476	338	31	implicates	implicate	VERB
iiclr-17476	338	32	foreign	foreign	ADJ
iiclr-17476	338	33	policy	policy	NOUN
iiclr-17476	338	34	issues	issue	NOUN
iiclr-17476	338	35	which	which	PRON
iiclr-17476	338	36	must	must	AUX
iiclr-17476	338	37	be	be	AUX
iiclr-17476	338	38	left	leave	VERB
iiclr-17476	338	39	to	to	ADP
iiclr-17476	338	40	the	the	DET
iiclr-17476	338	41	federal	federal	ADJ
iiclr-17476	338	42	government	government	NOUN
iiclr-17476	338	43	,	,	PUNCT
iiclr-17476	338	44	"	"	PUNCT
iiclr-17476	338	45	and	and	CCONJ
iiclr-17476	338	46	(	(	PUNCT
iiclr-17476	338	47	2	2	X
iiclr-17476	338	48	)	)	PUNCT
iiclr-17476	338	49	whether	whether	SCONJ
iiclr-17476	338	50	california	california	PROPN
iiclr-17476	338	51	violated	violate	VERB
iiclr-17476	338	52	a	a	DET
iiclr-17476	338	53	clear	clear	ADJ
iiclr-17476	338	54	federal	federal	ADJ
iiclr-17476	338	55	directive	directive	NOUN
iiclr-17476	338	56	.	.	PUNCT
iiclr-17476	339	1	69	69	NUM
iiclr-17476	339	2	in	in	ADP
iiclr-17476	339	3	answering	answer	VERB
iiclr-17476	339	4	the	the	DET
iiclr-17476	339	5	first	first	ADJ
iiclr-17476	339	6	question	question	NOUN
iiclr-17476	340	1	,	,	PUNCT
iiclr-17476	340	2	the	the	DET
iiclr-17476	340	3	court	court	NOUN
iiclr-17476	340	4	said	say	VERB
iiclr-17476	340	5	that	that	SCONJ
iiclr-17476	340	6	the	the	DET
iiclr-17476	340	7	five	five	NUM
iiclr-17476	340	8	actions	action	NOUN
iiclr-17476	340	9	by	by	ADP
iiclr-17476	340	10	the	the	DET
iiclr-17476	340	11	executive	executive	ADJ
iiclr-17476	340	12	branch	branch	NOUN
iiclr-17476	340	13	show	show	VERB
iiclr-17476	340	14	that	that	SCONJ
iiclr-17476	340	15	the	the	DET
iiclr-17476	340	16	foreign	foreign	ADJ
iiclr-17476	340	17	commerce	commerce	NOUN
iiclr-17476	340	18	problem	problem	NOUN
iiclr-17476	340	19	is	be	AUX
iiclr-17476	340	20	essentially	essentially	ADV
iiclr-17476	340	21	limited	limit	VERB
iiclr-17476	340	22	to	to	ADP
iiclr-17476	340	23	foreign	foreign	ADJ
iiclr-17476	340	24	-	-	PUNCT
iiclr-17476	340	25	parent	parent	NOUN
iiclr-17476	340	26	groups	group	NOUN
iiclr-17476	340	27	and	and	CCONJ
iiclr-17476	340	28	does	do	AUX
iiclr-17476	340	29	not	not	PART
iiclr-17476	340	30	materially	materially	ADV
iiclr-17476	340	31	involve	involve	VERB
iiclr-17476	340	32	their	their	PRON
iiclr-17476	340	33	domestic	domestic	ADJ
iiclr-17476	340	34	-	-	PUNCT
iiclr-17476	340	35	parent	parent	NOUN
iiclr-17476	340	36	counterparts	counterpart	NOUN
iiclr-17476	340	37	....	....	PUNCT
iiclr-17476	341	1	therefore	therefore	ADV
iiclr-17476	341	2	,	,	PUNCT
iiclr-17476	341	3	the	the	DET
iiclr-17476	341	4	statement	statement	NOUN
iiclr-17476	341	5	and	and	CCONJ
iiclr-17476	341	6	letters	letter	NOUN
iiclr-17476	341	7	from	from	ADP
iiclr-17476	341	8	the	the	DET
iiclr-17476	341	9	executive	executive	ADJ
iiclr-17476	341	10	branch	branch	NOUN
iiclr-17476	341	11	officials	official	NOUN
iiclr-17476	341	12	do	do	AUX
iiclr-17476	341	13	not	not	PART
iiclr-17476	341	14	constitute	constitute	VERB
iiclr-17476	341	15	,	,	PUNCT
iiclr-17476	341	16	either	either	CCONJ
iiclr-17476	341	17	individually	individually	ADV
iiclr-17476	341	18	or	or	CCONJ
iiclr-17476	341	19	collectively	collectively	ADV
iiclr-17476	341	20	,	,	PUNCT
iiclr-17476	341	21	an	an	DET
iiclr-17476	341	22	authoritative	authoritative	ADJ
iiclr-17476	341	23	expression	expression	NOUN
iiclr-17476	341	24	of	of	ADP
iiclr-17476	341	25	the	the	DET
iiclr-17476	341	26	federal	federal	ADJ
iiclr-17476	341	27	government	government	NOUN
iiclr-17476	341	28	that	that	SCONJ
iiclr-17476	341	29	state	state	NOUN
iiclr-17476	341	30	application	application	NOUN
iiclr-17476	341	31	of	of	ADP
iiclr-17476	341	32	the	the	DET
iiclr-17476	341	33	worldwide	worldwide	ADJ
iiclr-17476	341	34	unitary	unitary	ADJ
iiclr-17476	341	35	tax	tax	NOUN
iiclr-17476	341	36	method	method	NOUN
iiclr-17476	341	37	to	to	ADP
iiclr-17476	341	38	domestic	domestic	ADJ
iiclr-17476	341	39	-	-	PUNCT
iiclr-17476	341	40	parent	parent	NOUN
iiclr-17476	341	41	groups	group	NOUN
iiclr-17476	341	42	with	with	ADP
iiclr-17476	341	43	foreign	foreign	ADJ
iiclr-17476	341	44	subsidiaries	subsidiary	NOUN
iiclr-17476	341	45	implicates	implicate	VERB
iiclr-17476	341	46	foreign	foreign	ADJ
iiclr-17476	341	47	policy	policy	NOUN
iiclr-17476	341	48	issues	issue	NOUN
iiclr-17476	341	49	which	which	PRON
iiclr-17476	341	50	must	must	AUX
iiclr-17476	341	51	be	be	AUX
iiclr-17476	341	52	left	leave	VERB
iiclr-17476	341	53	to	to	ADP
iiclr-17476	341	54	the	the	DET
iiclr-17476	341	55	federal	federal	ADJ
iiclr-17476	341	56	government.70	government.70	PRON
iiclr-17476	341	57	in	in	ADP
iiclr-17476	341	58	answering	answer	VERB
iiclr-17476	341	59	whether	whether	SCONJ
iiclr-17476	341	60	california	california	PROPN
iiclr-17476	341	61	violated	violate	VERB
iiclr-17476	341	62	a	a	DET
iiclr-17476	341	63	clear	clear	ADJ
iiclr-17476	341	64	federal	federal	ADJ
iiclr-17476	341	65	directive	directive	NOUN
iiclr-17476	341	66	,	,	PUNCT
iiclr-17476	341	67	the	the	DET
iiclr-17476	341	68	court	court	NOUN
iiclr-17476	341	69	said	say	VERB
iiclr-17476	341	70	,	,	PUNCT
iiclr-17476	341	71	congress	congress	PROPN
iiclr-17476	341	72	had	have	AUX
iiclr-17476	341	73	remained	remain	VERB
iiclr-17476	341	74	silent	silent	ADJ
iiclr-17476	341	75	since	since	SCONJ
iiclr-17476	341	76	the	the	DET
iiclr-17476	341	77	container	container	NOUN
iiclr-17476	341	78	decision	decision	NOUN
iiclr-17476	341	79	;	;	PUNCT
iiclr-17476	341	80	therefore	therefore	ADV
iiclr-17476	341	81	,	,	PUNCT
iiclr-17476	341	82	the	the	DET
iiclr-17476	341	83	issue	issue	NOUN
iiclr-17476	341	84	was	be	AUX
iiclr-17476	341	85	primarily	primarily	ADV
iiclr-17476	341	86	a	a	DET
iiclr-17476	341	87	domestic	domestic	ADJ
iiclr-17476	341	88	concern	concern	NOUN
iiclr-17476	341	89	which	which	PRON
iiclr-17476	341	90	limited	limit	VERB
iiclr-17476	341	91	the	the	DET
iiclr-17476	341	92	executive	executive	NOUN
iiclr-17476	341	93	's	's	PART
iiclr-17476	341	94	power	power	NOUN
iiclr-17476	341	95	to	to	PART
iiclr-17476	341	96	compel	compel	VERB
iiclr-17476	341	97	compliance	compliance	NOUN
iiclr-17476	341	98	by	by	ADP
iiclr-17476	341	99	the	the	DET
iiclr-17476	341	100	states.71	states.71	NOUN
iiclr-17476	341	101	the	the	DET
iiclr-17476	341	102	court	court	NOUN
iiclr-17476	341	103	said	say	VERB
iiclr-17476	341	104	that	that	SCONJ
iiclr-17476	341	105	california	california	PROPN
iiclr-17476	341	106	did	do	AUX
iiclr-17476	341	107	not	not	PART
iiclr-17476	341	108	violate	violate	VERB
iiclr-17476	341	109	a	a	DET
iiclr-17476	341	110	clear	clear	ADJ
iiclr-17476	341	111	federal	federal	ADJ
iiclr-17476	341	112	directive	directive	NOUN
iiclr-17476	341	113	and	and	CCONJ
iiclr-17476	341	114	emphasized	emphasize	VERB
iiclr-17476	341	115	the	the	DET
iiclr-17476	341	116	executive	executive	ADJ
iiclr-17476	341	117	branch	branch	NOUN
iiclr-17476	341	118	's	's	PART
iiclr-17476	341	119	failure	failure	NOUN
iiclr-17476	341	120	to	to	PART
iiclr-17476	341	121	file	file	VERB
iiclr-17476	341	122	an	an	DET
iiclr-17476	341	123	amicus	amicus	NOUN
iiclr-17476	341	124	brief.7	brief.7	NOUN
iiclr-17476	341	125	2	2	NUM
iiclr-17476	341	126	in	in	ADP
iiclr-17476	341	127	sum	sum	NOUN
iiclr-17476	341	128	,	,	PUNCT
iiclr-17476	341	129	the	the	DET
iiclr-17476	341	130	court	court	NOUN
iiclr-17476	341	131	held	hold	VERB
iiclr-17476	341	132	that	that	SCONJ
iiclr-17476	341	133	california	california	PROPN
iiclr-17476	341	134	did	do	AUX
iiclr-17476	341	135	not	not	PART
iiclr-17476	341	136	violate	violate	VERB
iiclr-17476	341	137	the	the	DET
iiclr-17476	341	138	foreign	foreign	ADJ
iiclr-17476	341	139	commerce	commerce	NOUN
iiclr-17476	341	140	clause	clause	NOUN
iiclr-17476	341	141	despite	despite	SCONJ
iiclr-17476	341	142	the	the	DET
iiclr-17476	341	143	executive	executive	ADJ
iiclr-17476	341	144	branch	branch	NOUN
iiclr-17476	341	145	's	's	PART
iiclr-17476	341	146	actions	action	NOUN
iiclr-17476	341	147	since	since	SCONJ
iiclr-17476	341	148	the	the	DET
iiclr-17476	341	149	container	container	NOUN
iiclr-17476	341	150	decision.7	decision.7	PROPN
iiclr-17476	341	151	3	3	NUM
iiclr-17476	341	152	b.	b.	NOUN
iiclr-17476	341	153	strength	strength	NOUN
iiclr-17476	341	154	of	of	ADP
iiclr-17476	341	155	unitary	unitary	ADJ
iiclr-17476	341	156	taxation	taxation	NOUN
iiclr-17476	341	157	:	:	PUNCT
iiclr-17476	341	158	avoidance	avoidance	NOUN
iiclr-17476	341	159	of	of	ADP
iiclr-17476	341	160	income	income	NOUN
iiclr-17476	341	161	shifting	shift	VERB
iiclr-17476	341	162	although	although	SCONJ
iiclr-17476	341	163	the	the	DET
iiclr-17476	341	164	adoption	adoption	NOUN
iiclr-17476	341	165	of	of	ADP
iiclr-17476	341	166	the	the	DET
iiclr-17476	341	167	federal	federal	ADJ
iiclr-17476	341	168	rules	rule	NOUN
iiclr-17476	341	169	for	for	ADP
iiclr-17476	341	170	foreign	foreign	ADJ
iiclr-17476	341	171	income	income	NOUN
iiclr-17476	341	172	would	would	AUX
iiclr-17476	341	173	reduce	reduce	VERB
iiclr-17476	341	174	an	an	DET
iiclr-17476	341	175	mnc	mnc	PROPN
iiclr-17476	341	176	's	's	PART
iiclr-17476	341	177	compliance	compliance	NOUN
iiclr-17476	341	178	burden	burden	NOUN
iiclr-17476	341	179	,	,	PUNCT
iiclr-17476	341	180	their	their	PRON
iiclr-17476	341	181	adoption	adoption	NOUN
iiclr-17476	341	182	might	might	AUX
iiclr-17476	341	183	lead	lead	VERB
iiclr-17476	341	184	to	to	ADP
iiclr-17476	341	185	67	67	NUM
iiclr-17476	341	186	.	.	PUNCT
iiclr-17476	342	1	bardays	bardays	PROPN
iiclr-17476	342	2	bank	bank	PROPN
iiclr-17476	342	3	,	,	PUNCT
iiclr-17476	342	4	275	275	NUM
iiclr-17476	342	5	cal	cal	NOUN
iiclr-17476	342	6	.	.	PUNCT
iiclr-17476	343	1	rptr	rptr	PROPN
iiclr-17476	343	2	.	.	PUNCT
iiclr-17476	344	1	at	at	ADP
iiclr-17476	344	2	626	626	NUM
iiclr-17476	344	3	.	.	PUNCT
iiclr-17476	345	1	68	68	NUM
iiclr-17476	345	2	.	.	PUNCT
iiclr-17476	346	1	colgate	colgate	PROPN
iiclr-17476	346	2	,	,	PUNCT
iiclr-17476	346	3	284	284	NUM
iiclr-17476	346	4	cal	cal	NOUN
iiclr-17476	346	5	.	.	PUNCT
iiclr-17476	347	1	rptr	rptr	PROPN
iiclr-17476	347	2	.	.	PUNCT
iiclr-17476	348	1	at	at	ADP
iiclr-17476	348	2	799	799	NUM
iiclr-17476	348	3	.	.	PUNCT
iiclr-17476	349	1	69	69	NUM
iiclr-17476	349	2	.	.	PUNCT
iiclr-17476	350	1	i	i	PRON
iiclr-17476	350	2	d.	d.	PROPN
iiclr-17476	350	3	at	at	ADP
iiclr-17476	350	4	787	787	NUM
iiclr-17476	350	5	(	(	PUNCT
iiclr-17476	350	6	quoting	quote	VERB
iiclr-17476	350	7	container	container	PROPN
iiclr-17476	350	8	corp	corp	PROPN
iiclr-17476	350	9	.	.	PROPN
iiclr-17476	350	10	of	of	ADP
iiclr-17476	350	11	am	be	AUX
iiclr-17476	350	12	.	.	PUNCT
iiclr-17476	351	1	v.	v.	ADP
iiclr-17476	351	2	franchise	franchise	PROPN
iiclr-17476	351	3	tax	tax	PROPN
iiclr-17476	351	4	bd	bd	PROPN
iiclr-17476	351	5	.	.	PROPN
iiclr-17476	351	6	,	,	PUNCT
iiclr-17476	351	7	463	463	NUM
iiclr-17476	351	8	u.s	u.s	PROPN
iiclr-17476	351	9	.	.	PROPN
iiclr-17476	351	10	159	159	NUM
iiclr-17476	351	11	,	,	PUNCT
iiclr-17476	351	12	194	194	NUM
iiclr-17476	351	13	(	(	PUNCT
iiclr-17476	351	14	1983	1983	NUM
iiclr-17476	351	15	)	)	PUNCT
iiclr-17476	351	16	)	)	PUNCT
iiclr-17476	351	17	.	.	PUNCT
iiclr-17476	352	1	70	70	X
iiclr-17476	352	2	.	.	PUNCT
iiclr-17476	353	1	i	i	PRON
iiclr-17476	353	2	d.	d.	PROPN
iiclr-17476	353	3	at	at	ADP
iiclr-17476	353	4	798	798	NUM
iiclr-17476	353	5	.	.	PUNCT
iiclr-17476	354	1	71	71	NUM
iiclr-17476	354	2	.	.	PUNCT
iiclr-17476	355	1	i	i	PRON
iiclr-17476	355	2	d.	d.	PROPN
iiclr-17476	355	3	at	at	ADP
iiclr-17476	355	4	799	799	NUM
iiclr-17476	355	5	.	.	PUNCT
iiclr-17476	356	1	72	72	NUM
iiclr-17476	356	2	.	.	PUNCT
iiclr-17476	357	1	i	i	PRON
iiclr-17476	357	2	d.	d.	PROPN
iiclr-17476	357	3	73	73	NUM
iiclr-17476	357	4	.	.	PUNCT
iiclr-17476	358	1	i	i	PRON
iiclr-17476	358	2	d.	d.	PROPN
iiclr-17476	358	3	at	at	ADP
iiclr-17476	358	4	800	800	NUM
iiclr-17476	358	5	.	.	PUNCT
iiclr-17476	359	1	[	[	X
iiclr-17476	359	2	vol	vol	NOUN
iiclr-17476	359	3	.	.	PUNCT
iiclr-17476	359	4	3:135	3:135	NUM
iiclr-17476	359	5	california	california	PROPN
iiclr-17476	359	6	and	and	CCONJ
iiclr-17476	359	7	unitary	unitary	ADJ
iiclr-17476	359	8	taxation	taxation	NOUN
iiclr-17476	359	9	unfair	unfair	ADJ
iiclr-17476	359	10	transfer	transfer	NOUN
iiclr-17476	359	11	pricing.7	pricing.7	NOUN
iiclr-17476	359	12	for	for	ADP
iiclr-17476	359	13	example	example	NOUN
iiclr-17476	359	14	,	,	PUNCT
iiclr-17476	359	15	assume	assume	VERB
iiclr-17476	359	16	a	a	DET
iiclr-17476	359	17	u.s	u.s	PROPN
iiclr-17476	359	18	.	.	PROPN
iiclr-17476	359	19	car	car	NOUN
iiclr-17476	359	20	company	company	NOUN
iiclr-17476	359	21	possesses	possess	VERB
iiclr-17476	359	22	a	a	DET
iiclr-17476	359	23	wholly	wholly	ADV
iiclr-17476	359	24	owned	own	VERB
iiclr-17476	359	25	mexican	mexican	ADJ
iiclr-17476	359	26	subsidiary	subsidiary	NOUN
iiclr-17476	359	27	which	which	PRON
iiclr-17476	359	28	makes	make	VERB
iiclr-17476	359	29	transmissions	transmission	NOUN
iiclr-17476	359	30	.	.	PUNCT
iiclr-17476	360	1	assume	assume	VERB
iiclr-17476	360	2	further	far	ADV
iiclr-17476	360	3	that	that	SCONJ
iiclr-17476	360	4	mexico	mexico	PROPN
iiclr-17476	360	5	has	have	VERB
iiclr-17476	360	6	no	no	DET
iiclr-17476	360	7	income	income	NOUN
iiclr-17476	360	8	tax	tax	NOUN
iiclr-17476	360	9	and	and	CCONJ
iiclr-17476	360	10	the	the	DET
iiclr-17476	360	11	united	united	PROPN
iiclr-17476	360	12	states	states	PROPN
iiclr-17476	360	13	will	will	AUX
iiclr-17476	360	14	impose	impose	VERB
iiclr-17476	360	15	a	a	DET
iiclr-17476	360	16	thirty	thirty	NUM
iiclr-17476	360	17	-	-	PUNCT
iiclr-17476	360	18	one	one	NUM
iiclr-17476	360	19	percent	percent	NOUN
iiclr-17476	360	20	income	income	NOUN
iiclr-17476	360	21	tax	tax	NOUN
iiclr-17476	360	22	.	.	PUNCT
iiclr-17476	361	1	the	the	DET
iiclr-17476	361	2	two	two	NUM
iiclr-17476	361	3	companies	company	NOUN
iiclr-17476	361	4	will	will	AUX
iiclr-17476	361	5	want	want	VERB
iiclr-17476	361	6	the	the	DET
iiclr-17476	361	7	income	income	NOUN
iiclr-17476	361	8	from	from	ADP
iiclr-17476	361	9	the	the	DET
iiclr-17476	361	10	two	two	NUM
iiclr-17476	361	11	divisions	division	NOUN
iiclr-17476	361	12	to	to	PART
iiclr-17476	361	13	be	be	AUX
iiclr-17476	361	14	taxed	tax	VERB
iiclr-17476	361	15	in	in	ADP
iiclr-17476	361	16	mexico	mexico	PROPN
iiclr-17476	361	17	because	because	SCONJ
iiclr-17476	361	18	mexico	mexico	PROPN
iiclr-17476	361	19	has	have	VERB
iiclr-17476	361	20	no	no	DET
iiclr-17476	361	21	income	income	NOUN
iiclr-17476	361	22	tax	tax	NOUN
iiclr-17476	361	23	.	.	PUNCT
iiclr-17476	362	1	therefore	therefore	ADV
iiclr-17476	362	2	,	,	PUNCT
iiclr-17476	362	3	the	the	DET
iiclr-17476	362	4	mexican	mexican	ADJ
iiclr-17476	362	5	subsidiary	subsidiary	NOUN
iiclr-17476	362	6	will	will	AUX
iiclr-17476	362	7	charge	charge	VERB
iiclr-17476	362	8	very	very	ADV
iiclr-17476	362	9	high	high	ADJ
iiclr-17476	362	10	prices	price	NOUN
iiclr-17476	362	11	for	for	ADP
iiclr-17476	362	12	its	its	PRON
iiclr-17476	362	13	transmissions	transmission	NOUN
iiclr-17476	362	14	.	.	PUNCT
iiclr-17476	363	1	the	the	DET
iiclr-17476	363	2	effect	effect	NOUN
iiclr-17476	363	3	of	of	ADP
iiclr-17476	363	4	this	this	DET
iiclr-17476	363	5	overpricing	overpricing	NOUN
iiclr-17476	363	6	will	will	AUX
iiclr-17476	363	7	be	be	AUX
iiclr-17476	363	8	to	to	PART
iiclr-17476	363	9	shift	shift	VERB
iiclr-17476	363	10	income	income	NOUN
iiclr-17476	363	11	from	from	ADP
iiclr-17476	363	12	the	the	DET
iiclr-17476	363	13	united	united	PROPN
iiclr-17476	363	14	states	states	PROPN
iiclr-17476	363	15	to	to	ADP
iiclr-17476	363	16	mexico	mexico	PROPN
iiclr-17476	363	17	.	.	PUNCT
iiclr-17476	364	1	under	under	ADP
iiclr-17476	364	2	the	the	DET
iiclr-17476	364	3	states	state	NOUN
iiclr-17476	364	4	'	'	PART
iiclr-17476	364	5	unitary	unitary	ADJ
iiclr-17476	364	6	tax	tax	NOUN
iiclr-17476	364	7	method	method	NOUN
iiclr-17476	364	8	,	,	PUNCT
iiclr-17476	364	9	transfer	transfer	NOUN
iiclr-17476	364	10	prices	price	NOUN
iiclr-17476	364	11	will	will	AUX
iiclr-17476	364	12	make	make	VERB
iiclr-17476	364	13	no	no	DET
iiclr-17476	364	14	difference	difference	NOUN
iiclr-17476	364	15	because	because	SCONJ
iiclr-17476	364	16	the	the	DET
iiclr-17476	364	17	two	two	NUM
iiclr-17476	364	18	entities	entity	NOUN
iiclr-17476	364	19	will	will	AUX
iiclr-17476	364	20	be	be	AUX
iiclr-17476	364	21	treated	treat	VERB
iiclr-17476	364	22	as	as	ADP
iiclr-17476	364	23	a	a	DET
iiclr-17476	364	24	unitary	unitary	ADJ
iiclr-17476	364	25	businesses	business	NOUN
iiclr-17476	364	26	and	and	CCONJ
iiclr-17476	364	27	intercompany	intercompany	NOUN
iiclr-17476	364	28	transfers	transfer	NOUN
iiclr-17476	364	29	will	will	AUX
iiclr-17476	364	30	be	be	AUX
iiclr-17476	364	31	irrelevant	irrelevant	ADJ
iiclr-17476	364	32	.	.	PUNCT
iiclr-17476	365	1	however	however	ADV
iiclr-17476	365	2	,	,	PUNCT
iiclr-17476	365	3	these	these	DET
iiclr-17476	365	4	intercompany	intercompany	NOUN
iiclr-17476	365	5	transfers	transfer	NOUN
iiclr-17476	365	6	will	will	AUX
iiclr-17476	365	7	affect	affect	VERB
iiclr-17476	365	8	federal	federal	ADJ
iiclr-17476	365	9	taxable	taxable	ADJ
iiclr-17476	365	10	income	income	NOUN
iiclr-17476	365	11	.	.	PUNCT
iiclr-17476	366	1	this	this	DET
iiclr-17476	366	2	scheme	scheme	NOUN
iiclr-17476	366	3	of	of	ADP
iiclr-17476	366	4	income	income	NOUN
iiclr-17476	366	5	shifting	shift	VERB
iiclr-17476	366	6	led	lead	VERB
iiclr-17476	366	7	the	the	DET
iiclr-17476	366	8	federal	federal	ADJ
iiclr-17476	366	9	government	government	NOUN
iiclr-17476	366	10	to	to	PART
iiclr-17476	366	11	enact	enact	VERB
iiclr-17476	366	12	i.r.c	i.r.c	NOUN
iiclr-17476	366	13	.	.	PUNCT
iiclr-17476	367	1	section	section	NOUN
iiclr-17476	367	2	482	482	NUM
iiclr-17476	367	3	.	.	PUNCT
iiclr-17476	368	1	under	under	ADP
iiclr-17476	368	2	i.r.c	i.r.c	NOUN
iiclr-17476	368	3	.	.	PUNCT
iiclr-17476	369	1	section	section	PROPN
iiclr-17476	369	2	482	482	NUM
iiclr-17476	369	3	,	,	PUNCT
iiclr-17476	369	4	arm	arm	NOUN
iiclr-17476	369	5	's	's	PART
iiclr-17476	369	6	length	length	NOUN
iiclr-17476	369	7	prices	price	NOUN
iiclr-17476	369	8	are	be	AUX
iiclr-17476	369	9	regularly	regularly	ADV
iiclr-17476	369	10	established	establish	VERB
iiclr-17476	369	11	which	which	PRON
iiclr-17476	369	12	serve	serve	VERB
iiclr-17476	369	13	to	to	PART
iiclr-17476	369	14	limit	limit	VERB
iiclr-17476	369	15	what	what	PRON
iiclr-17476	369	16	a	a	DET
iiclr-17476	369	17	mexican	mexican	ADJ
iiclr-17476	369	18	subsidiary	subsidiary	NOUN
iiclr-17476	369	19	may	may	AUX
iiclr-17476	369	20	charge	charge	VERB
iiclr-17476	369	21	.	.	PUNCT
iiclr-17476	370	1	in	in	ADP
iiclr-17476	370	2	1981	1981	NUM
iiclr-17476	370	3	,	,	PUNCT
iiclr-17476	370	4	the	the	DET
iiclr-17476	370	5	general	general	ADJ
iiclr-17476	370	6	accounting	accounting	NOUN
iiclr-17476	370	7	office	office	NOUN
iiclr-17476	370	8	(	(	PUNCT
iiclr-17476	370	9	hereinafter	hereinafter	NOUN
iiclr-17476	370	10	"	"	PUNCT
iiclr-17476	370	11	gao	gao	PROPN
iiclr-17476	370	12	"	"	PUNCT
iiclr-17476	370	13	)	)	PUNCT
iiclr-17476	370	14	did	do	VERB
iiclr-17476	370	15	a	a	DET
iiclr-17476	370	16	study	study	NOUN
iiclr-17476	370	17	on	on	ADP
iiclr-17476	370	18	the	the	DET
iiclr-17476	370	19	effectiveness	effectiveness	NOUN
iiclr-17476	370	20	of	of	ADP
iiclr-17476	370	21	i.r.c	i.r.c	NOUN
iiclr-17476	370	22	.	.	PUNCT
iiclr-17476	371	1	section	section	NOUN
iiclr-17476	371	2	482	482	NUM
iiclr-17476	371	3	.	.	PUNCT
iiclr-17476	372	1	the	the	DET
iiclr-17476	372	2	gao	gao	PROPN
iiclr-17476	372	3	's	's	PART
iiclr-17476	372	4	conclusion	conclusion	NOUN
iiclr-17476	372	5	was	be	AUX
iiclr-17476	372	6	that	that	SCONJ
iiclr-17476	372	7	the	the	DET
iiclr-17476	372	8	system	system	NOUN
iiclr-17476	372	9	was	be	AUX
iiclr-17476	372	10	not	not	PART
iiclr-17476	372	11	working	work	VERB
iiclr-17476	372	12	effectively	effectively	ADV
iiclr-17476	372	13	.	.	PUNCT
iiclr-17476	373	1	the	the	DET
iiclr-17476	373	2	gao	gao	PROPN
iiclr-17476	373	3	recommended	recommend	VERB
iiclr-17476	373	4	that	that	SCONJ
iiclr-17476	373	5	:	:	PUNCT
iiclr-17476	373	6	[	[	X
iiclr-17476	373	7	t]he	t]he	ADV
iiclr-17476	373	8	current	current	ADJ
iiclr-17476	373	9	treasury	treasury	NOUN
iiclr-17476	373	10	regulations	regulation	NOUN
iiclr-17476	373	11	for	for	ADP
iiclr-17476	373	12	implementing	implement	VERB
iiclr-17476	373	13	code	code	NOUN
iiclr-17476	373	14	section	section	NOUN
iiclr-17476	373	15	482	482	NUM
iiclr-17476	373	16	create	create	VERB
iiclr-17476	373	17	uncertainty	uncertainty	NOUN
iiclr-17476	373	18	and	and	CCONJ
iiclr-17476	373	19	an	an	DET
iiclr-17476	373	20	administrative	administrative	ADJ
iiclr-17476	373	21	burden	burden	NOUN
iiclr-17476	373	22	for	for	ADP
iiclr-17476	373	23	both	both	CCONJ
iiclr-17476	373	24	irs	irs	PROPN
iiclr-17476	373	25	and	and	CCONJ
iiclr-17476	373	26	corporate	corporate	ADJ
iiclr-17476	373	27	taxpayers	taxpayer	NOUN
iiclr-17476	373	28	.	.	PUNCT
iiclr-17476	374	1	since	since	SCONJ
iiclr-17476	374	2	better	well	ADJ
iiclr-17476	374	3	guidelines	guideline	NOUN
iiclr-17476	374	4	are	be	AUX
iiclr-17476	374	5	needed	need	VERB
iiclr-17476	374	6	,	,	PUNCT
iiclr-17476	374	7	gao	gao	PROPN
iiclr-17476	374	8	recommends	recommend	VERB
iiclr-17476	374	9	that	that	SCONJ
iiclr-17476	374	10	the	the	DET
iiclr-17476	374	11	secretary	secretary	NOUN
iiclr-17476	374	12	of	of	ADP
iiclr-17476	374	13	the	the	DET
iiclr-17476	374	14	treasury	treasury	NOUN
iiclr-17476	374	15	:	:	PUNCT
iiclr-17476	374	16	begin	begin	VERB
iiclr-17476	374	17	a	a	DET
iiclr-17476	374	18	study	study	NOUN
iiclr-17476	374	19	to	to	PART
iiclr-17476	374	20	identify	identify	VERB
iiclr-17476	374	21	and	and	CCONJ
iiclr-17476	374	22	evaluate	evaluate	VERB
iiclr-17476	374	23	the	the	DET
iiclr-17476	374	24	feasibility	feasibility	NOUN
iiclr-17476	374	25	of	of	ADP
iiclr-17476	374	26	ways	way	NOUN
iiclr-17476	374	27	to	to	PART
iiclr-17476	374	28	allocate	allocate	VERB
iiclr-17476	374	29	income	income	NOUN
iiclr-17476	374	30	under	under	ADP
iiclr-17476	374	31	section	section	NOUN
iiclr-17476	374	32	482	482	NUM
iiclr-17476	374	33	,	,	PUNCT
iiclr-17476	374	34	including	include	VERB
iiclr-17476	374	35	formula	formula	NOUN
iiclr-17476	374	36	apportionment	apportionment	NOUN
iiclr-17476	374	37	,	,	PUNCT
iiclr-17476	374	38	which	which	PRON
iiclr-17476	374	39	would	would	AUX
iiclr-17476	374	40	lessen	lessen	VERB
iiclr-17476	374	41	the	the	DET
iiclr-17476	374	42	present	present	ADJ
iiclr-17476	374	43	uncertainty	uncertainty	NOUN
iiclr-17476	374	44	and	and	CCONJ
iiclr-17476	374	45	administrative	administrative	ADJ
iiclr-17476	374	46	burden	burden	NOUN
iiclr-17476	374	47	created	create	VERB
iiclr-17476	374	48	by	by	ADP
iiclr-17476	374	49	the	the	DET
iiclr-17476	374	50	existing	exist	VERB
iiclr-17476	374	51	regulations.7	regulations.7	NOUN
iiclr-17476	374	52	thus	thus	ADV
iiclr-17476	374	53	,	,	PUNCT
iiclr-17476	374	54	unitary	unitary	ADJ
iiclr-17476	374	55	apportionment	apportionment	NOUN
iiclr-17476	374	56	's	's	PART
iiclr-17476	374	57	strength	strength	NOUN
iiclr-17476	374	58	,	,	PUNCT
iiclr-17476	374	59	the	the	DET
iiclr-17476	374	60	ability	ability	NOUN
iiclr-17476	374	61	to	to	PART
iiclr-17476	374	62	ignore	ignore	VERB
iiclr-17476	374	63	transfer	transfer	NOUN
iiclr-17476	374	64	prices	price	NOUN
iiclr-17476	374	65	,	,	PUNCT
iiclr-17476	374	66	is	be	AUX
iiclr-17476	374	67	section	section	NOUN
iiclr-17476	374	68	482	482	NUM
iiclr-17476	374	69	's	's	PART
iiclr-17476	374	70	weakness	weakness	NOUN
iiclr-17476	374	71	.	.	PUNCT
iiclr-17476	375	1	iv	iv	X
iiclr-17476	375	2	.	.	PUNCT
iiclr-17476	375	3	california	california	PROPN
iiclr-17476	375	4	and	and	CCONJ
iiclr-17476	375	5	the	the	DET
iiclr-17476	375	6	water	water	NOUN
iiclr-17476	375	7	's	's	PART
iiclr-17476	375	8	edge	edge	NOUN
iiclr-17476	375	9	election	election	NOUN
iiclr-17476	375	10	california	california	PROPN
iiclr-17476	375	11	no	no	ADV
iiclr-17476	375	12	longer	long	ADV
iiclr-17476	375	13	requires	require	VERB
iiclr-17476	375	14	an	an	DET
iiclr-17476	375	15	mnc	mnc	NOUN
iiclr-17476	375	16	to	to	PART
iiclr-17476	375	17	apportion	apportion	VERB
iiclr-17476	375	18	income	income	NOUN
iiclr-17476	375	19	from	from	ADP
iiclr-17476	375	20	all	all	DET
iiclr-17476	375	21	unitary	unitary	ADJ
iiclr-17476	375	22	entities.7	entities.7	NOUN
iiclr-17476	375	23	6	6	NUM
iiclr-17476	375	24	instead	instead	ADV
iiclr-17476	375	25	,	,	PUNCT
iiclr-17476	375	26	a	a	DET
iiclr-17476	375	27	multinational	multinational	ADJ
iiclr-17476	375	28	corporation	corporation	NOUN
iiclr-17476	375	29	may	may	AUX
iiclr-17476	375	30	choose	choose	VERB
iiclr-17476	375	31	74	74	NUM
iiclr-17476	375	32	.	.	PUNCT
iiclr-17476	376	1	"	"	PUNCT
iiclr-17476	376	2	historically	historically	ADV
iiclr-17476	376	3	,	,	PUNCT
iiclr-17476	376	4	separate	separate	ADJ
iiclr-17476	376	5	accounting	accounting	NOUN
iiclr-17476	376	6	was	be	AUX
iiclr-17476	376	7	the	the	DET
iiclr-17476	376	8	method	method	NOUN
iiclr-17476	376	9	preferred	prefer	VERB
iiclr-17476	376	10	by	by	ADP
iiclr-17476	376	11	both	both	DET
iiclr-17476	376	12	tax	tax	NOUN
iiclr-17476	376	13	administrators	administrator	NOUN
iiclr-17476	376	14	and	and	CCONJ
iiclr-17476	376	15	taxpayers	taxpayer	NOUN
iiclr-17476	376	16	....	....	PUNCT
iiclr-17476	377	1	the	the	DET
iiclr-17476	377	2	achilles	achille	NOUN
iiclr-17476	377	3	heel	heel	NOUN
iiclr-17476	377	4	of	of	ADP
iiclr-17476	377	5	separate	separate	ADJ
iiclr-17476	377	6	accounting	accounting	NOUN
iiclr-17476	377	7	is	be	AUX
iiclr-17476	377	8	the	the	DET
iiclr-17476	377	9	inability	inability	NOUN
iiclr-17476	377	10	to	to	PART
iiclr-17476	377	11	establish	establish	VERB
iiclr-17476	377	12	fair	fair	ADJ
iiclr-17476	377	13	arm	arm	NOUN
iiclr-17476	377	14	's	's	PART
iiclr-17476	377	15	length	length	NOUN
iiclr-17476	377	16	prices	price	NOUN
iiclr-17476	377	17	for	for	ADP
iiclr-17476	377	18	goods	good	NOUN
iiclr-17476	377	19	tranferred	tranferre	VERB
iiclr-17476	377	20	,	,	PUNCT
iiclr-17476	377	21	or	or	CCONJ
iiclr-17476	377	22	basic	basic	ADJ
iiclr-17476	377	23	operational	operational	ADJ
iiclr-17476	377	24	services	service	NOUN
iiclr-17476	377	25	rendered	render	VERB
iiclr-17476	377	26	,	,	PUNCT
iiclr-17476	377	27	between	between	ADP
iiclr-17476	377	28	controlled	control	VERB
iiclr-17476	377	29	branches	branch	NOUN
iiclr-17476	377	30	or	or	CCONJ
iiclr-17476	377	31	subsidiaries	subsidiary	NOUN
iiclr-17476	377	32	.	.	PUNCT
iiclr-17476	377	33	.	.	PUNCT
iiclr-17476	377	34	.	.	PUNCT
iiclr-17476	377	35	.	.	PUNCT
iiclr-17476	377	36	"	"	PUNCT
iiclr-17476	378	1	hellerstein	hellerstein	NOUN
iiclr-17476	378	2	,	,	PUNCT
iiclr-17476	378	3	supra	supra	PROPN
iiclr-17476	378	4	note	note	NOUN
iiclr-17476	378	5	43	43	NUM
iiclr-17476	378	6	,	,	PUNCT
iiclr-17476	378	7	at	at	ADP
iiclr-17476	378	8	8.10[2	8.10[2	NUM
iiclr-17476	378	9	]	]	PUNCT
iiclr-17476	378	10	(	(	PUNCT
iiclr-17476	378	11	footnote	footnote	NOUN
iiclr-17476	378	12	omitted	omit	VERB
iiclr-17476	378	13	)	)	PUNCT
iiclr-17476	378	14	.	.	PUNCT
iiclr-17476	379	1	75	75	NUM
iiclr-17476	379	2	.	.	PUNCT
iiclr-17476	380	1	hellerstein	hellerstein	PROPN
iiclr-17476	380	2	,	,	PUNCT
iiclr-17476	380	3	supra	supra	PROPN
iiclr-17476	380	4	note	note	NOUN
iiclr-17476	380	5	43	43	NUM
iiclr-17476	380	6	,	,	PUNCT
iiclr-17476	380	7	at	at	ADP
iiclr-17476	380	8	8.10[7][b	8.10[7][b	NOUN
iiclr-17476	380	9	]	]	PUNCT
iiclr-17476	380	10	n.	n.	NOUN
iiclr-17476	380	11	270	270	NUM
iiclr-17476	380	12	.	.	PUNCT
iiclr-17476	381	1	76	76	NUM
iiclr-17476	381	2	.	.	PUNCT
iiclr-17476	382	1	1986	1986	NUM
iiclr-17476	382	2	cal	cal	NOUN
iiclr-17476	382	3	.	.	PUNCT
iiclr-17476	383	1	stat	stat	PROPN
iiclr-17476	383	2	.	.	PUNCT
iiclr-17476	384	1	c.	c.	PROPN
iiclr-17476	384	2	660	660	NUM
iiclr-17476	384	3	,	,	PUNCT
iiclr-17476	384	4	sec	sec	PROPN
iiclr-17476	384	5	.	.	PROPN
iiclr-17476	384	6	6	6	NUM
iiclr-17476	384	7	.	.	PUNCT
iiclr-17476	385	1	this	this	DET
iiclr-17476	385	2	statute	statute	NOUN
iiclr-17476	385	3	was	be	AUX
iiclr-17476	385	4	subsequently	subsequently	ADV
iiclr-17476	385	5	amended	amend	VERB
iiclr-17476	385	6	by	by	ADP
iiclr-17476	385	7	1988	1988	NUM
iiclr-17476	385	8	cal	cal	NOUN
iiclr-17476	385	9	.	.	PUNCT
iiclr-17476	386	1	legis	legis	PROPN
iiclr-17476	386	2	.	.	PUNCT
iiclr-17476	387	1	serv	serv	PROPN
iiclr-17476	387	2	.	.	PROPN
iiclr-17476	388	1	160	160	NUM
iiclr-17476	388	2	(	(	PUNCT
iiclr-17476	388	3	west	west	NOUN
iiclr-17476	388	4	)	)	PUNCT
iiclr-17476	388	5	and	and	CCONJ
iiclr-17476	388	6	1988	1988	NUM
iiclr-17476	388	7	cal	cal	NOUN
iiclr-17476	388	8	.	.	PUNCT
iiclr-17476	389	1	legis	legis	PROPN
iiclr-17476	389	2	.	.	PUNCT
iiclr-17476	390	1	serv	serv	PROPN
iiclr-17476	390	2	.	.	PROPN
iiclr-17476	391	1	989	989	NUM
iiclr-17476	391	2	(	(	PUNCT
iiclr-17476	391	3	west	west	NOUN
iiclr-17476	391	4	)	)	PUNCT
iiclr-17476	391	5	.	.	PUNCT
iiclr-17476	392	1	1992	1992	NUM
iiclr-17476	392	2	]	]	PUNCT
iiclr-17476	392	3	ind	ind	NOUN
iiclr-17476	392	4	.	.	PUNCT
iiclr-17476	393	1	int'l	int'l	PROPN
iiclr-17476	393	2	&	&	CCONJ
iiclr-17476	393	3	comp	comp	PROPN
iiclr-17476	393	4	.	.	PUNCT
iiclr-17476	394	1	l.	l.	PROPN
iiclr-17476	394	2	rev	rev	PROPN
iiclr-17476	394	3	.	.	PUNCT
iiclr-17476	395	1	a	a	DET
iiclr-17476	395	2	water	water	NOUN
iiclr-17476	395	3	's	's	PART
iiclr-17476	395	4	edge	edge	NOUN
iiclr-17476	395	5	election	election	NOUN
iiclr-17476	395	6	which	which	PRON
iiclr-17476	395	7	effectively	effectively	ADV
iiclr-17476	395	8	limits	limit	VERB
iiclr-17476	395	9	the	the	DET
iiclr-17476	395	10	business	business	NOUN
iiclr-17476	395	11	's	's	PART
iiclr-17476	395	12	income	income	NOUN
iiclr-17476	395	13	to	to	ADP
iiclr-17476	395	14	income	income	NOUN
iiclr-17476	395	15	earned	earn	VERB
iiclr-17476	395	16	within	within	ADP
iiclr-17476	395	17	the	the	DET
iiclr-17476	395	18	united	united	PROPN
iiclr-17476	395	19	states	states	PROPN
iiclr-17476	395	20	.	.	PUNCT
iiclr-17476	396	1	"	"	PUNCT
iiclr-17476	396	2	a	a	DET
iiclr-17476	396	3	qualified	qualified	ADJ
iiclr-17476	396	4	taxpayer	taxpayer	NOUN
iiclr-17476	396	5	.	.	PUNCT
iiclr-17476	396	6	.	.	PUNCT
iiclr-17476	396	7	.	.	PUNCT
iiclr-17476	397	1	may	may	AUX
iiclr-17476	397	2	elect	elect	VERB
iiclr-17476	397	3	to	to	PART
iiclr-17476	397	4	determine	determine	VERB
iiclr-17476	397	5	its	its	PRON
iiclr-17476	397	6	income	income	NOUN
iiclr-17476	397	7	derived	derive	VERB
iiclr-17476	397	8	from	from	ADP
iiclr-17476	397	9	or	or	CCONJ
iiclr-17476	397	10	attributable	attributable	ADJ
iiclr-17476	397	11	to	to	ADP
iiclr-17476	397	12	sources	source	NOUN
iiclr-17476	397	13	within	within	ADP
iiclr-17476	397	14	this	this	DET
iiclr-17476	397	15	state	state	NOUN
iiclr-17476	397	16	pursuant	pursuant	NOUN
iiclr-17476	397	17	to	to	ADP
iiclr-17476	397	18	a	a	DET
iiclr-17476	397	19	water	water	NOUN
iiclr-17476	397	20	's	's	PART
iiclr-17476	397	21	edge	edge	NOUN
iiclr-17476	397	22	election	election	NOUN
iiclr-17476	397	23	.	.	PUNCT
iiclr-17476	397	24	.	.	PUNCT
iiclr-17476	397	25	.	.	PUNCT
iiclr-17476	397	26	.	.	PUNCT
iiclr-17476	398	1	"	"	PUNCT
iiclr-17476	398	2	'	'	NUM
iiclr-17476	398	3	7	7	NUM
iiclr-17476	398	4	the	the	DET
iiclr-17476	398	5	california	california	PROPN
iiclr-17476	398	6	legislature	legislature	NOUN
iiclr-17476	398	7	's	's	PART
iiclr-17476	398	8	critical	critical	ADJ
iiclr-17476	398	9	question	question	NOUN
iiclr-17476	398	10	was	be	AUX
iiclr-17476	398	11	who	who	PRON
iiclr-17476	398	12	,	,	PUNCT
iiclr-17476	398	13	if	if	SCONJ
iiclr-17476	398	14	not	not	PART
iiclr-17476	398	15	all	all	DET
iiclr-17476	398	16	unitary	unitary	ADJ
iiclr-17476	398	17	businesses	business	NOUN
iiclr-17476	398	18	,	,	PUNCT
iiclr-17476	398	19	was	be	AUX
iiclr-17476	398	20	subject	subject	ADJ
iiclr-17476	398	21	to	to	ADP
iiclr-17476	398	22	its	its	PRON
iiclr-17476	398	23	taxing	tax	VERB
iiclr-17476	398	24	jurisdiction	jurisdiction	NOUN
iiclr-17476	398	25	.	.	PUNCT
iiclr-17476	399	1	a	a	DET
iiclr-17476	399	2	taxpayer	taxpayer	NOUN
iiclr-17476	399	3	qualifies	qualify	VERB
iiclr-17476	399	4	for	for	ADP
iiclr-17476	399	5	the	the	DET
iiclr-17476	399	6	water	water	NOUN
iiclr-17476	399	7	's	's	PART
iiclr-17476	399	8	edge	edge	NOUN
iiclr-17476	399	9	election	election	NOUN
iiclr-17476	399	10	if	if	SCONJ
iiclr-17476	399	11	the	the	DET
iiclr-17476	399	12	bank	bank	NOUN
iiclr-17476	399	13	or	or	CCONJ
iiclr-17476	399	14	corporation	corporation	NOUN
iiclr-17476	399	15	meets	meet	VERB
iiclr-17476	399	16	two	two	NUM
iiclr-17476	399	17	conditions	condition	NOUN
iiclr-17476	399	18	:	:	PUNCT
iiclr-17476	399	19	first	first	ADV
iiclr-17476	399	20	,	,	PUNCT
iiclr-17476	399	21	the	the	DET
iiclr-17476	399	22	taxpayer	taxpayer	NOUN
iiclr-17476	399	23	must	must	AUX
iiclr-17476	399	24	consent	consent	VERB
iiclr-17476	399	25	to	to	ADP
iiclr-17476	399	26	the	the	DET
iiclr-17476	399	27	taking	taking	NOUN
iiclr-17476	399	28	of	of	ADP
iiclr-17476	399	29	depositions	deposition	NOUN
iiclr-17476	399	30	and	and	CCONJ
iiclr-17476	399	31	acceptance	acceptance	NOUN
iiclr-17476	399	32	of	of	ADP
iiclr-17476	399	33	subpoena	subpoena	NOUN
iiclr-17476	399	34	duces	duce	NOUN
iiclr-17476	399	35	tecum	tecum	NOUN
iiclr-17476	399	36	7	7	NUM
iiclr-17476	399	37	and	and	CCONJ
iiclr-17476	399	38	second	second	ADJ
iiclr-17476	399	39	,	,	PUNCT
iiclr-17476	399	40	the	the	DET
iiclr-17476	399	41	taxpayer	taxpayer	NOUN
iiclr-17476	399	42	must	must	AUX
iiclr-17476	399	43	agree	agree	VERB
iiclr-17476	399	44	to	to	PART
iiclr-17476	399	45	treat	treat	VERB
iiclr-17476	399	46	dividends	dividend	NOUN
iiclr-17476	399	47	as	as	ADP
iiclr-17476	399	48	business	business	NOUN
iiclr-17476	399	49	income	income	NOUN
iiclr-17476	399	50	when	when	SCONJ
iiclr-17476	399	51	the	the	DET
iiclr-17476	399	52	taxpayer	taxpayer	NOUN
iiclr-17476	399	53	owns	own	VERB
iiclr-17476	399	54	a	a	DET
iiclr-17476	399	55	majority	majority	NOUN
iiclr-17476	399	56	interest	interest	NOUN
iiclr-17476	399	57	,	,	PUNCT
iiclr-17476	399	58	fifty	fifty	NUM
iiclr-17476	399	59	percent	percent	NOUN
iiclr-17476	399	60	or	or	CCONJ
iiclr-17476	399	61	more	more	ADJ
iiclr-17476	399	62	,	,	PUNCT
iiclr-17476	399	63	of	of	ADP
iiclr-17476	399	64	the	the	DET
iiclr-17476	399	65	business	business	NOUN
iiclr-17476	399	66	's	's	PART
iiclr-17476	399	67	voting	voting	NOUN
iiclr-17476	399	68	shares	share	NOUN
iiclr-17476	399	69	and	and	CCONJ
iiclr-17476	399	70	when	when	SCONJ
iiclr-17476	399	71	the	the	DET
iiclr-17476	399	72	taxpayer	taxpayer	NOUN
iiclr-17476	399	73	and	and	CCONJ
iiclr-17476	399	74	the	the	DET
iiclr-17476	399	75	business	business	NOUN
iiclr-17476	399	76	have	have	VERB
iiclr-17476	399	77	significant	significant	ADJ
iiclr-17476	399	78	intercompany	intercompany	NOUN
iiclr-17476	399	79	transfers	transfer	NOUN
iiclr-17476	399	80	.	.	PUNCT
iiclr-17476	400	1	79	79	NUM
iiclr-17476	401	1	thus	thus	ADV
iiclr-17476	401	2	,	,	PUNCT
iiclr-17476	401	3	any	any	DET
iiclr-17476	401	4	taxpayer	taxpayer	NOUN
iiclr-17476	401	5	who	who	PRON
iiclr-17476	401	6	meets	meet	VERB
iiclr-17476	401	7	these	these	DET
iiclr-17476	401	8	requirements	requirement	NOUN
iiclr-17476	401	9	is	be	AUX
iiclr-17476	401	10	entitled	entitle	VERB
iiclr-17476	401	11	to	to	ADP
iiclr-17476	401	12	a	a	DET
iiclr-17476	401	13	water	water	NOUN
iiclr-17476	401	14	's	's	PART
iiclr-17476	401	15	edge	edge	NOUN
iiclr-17476	401	16	election	election	NOUN
iiclr-17476	401	17	.	.	PUNCT
iiclr-17476	402	1	in	in	ADP
iiclr-17476	402	2	making	make	VERB
iiclr-17476	402	3	a	a	DET
iiclr-17476	402	4	water	water	NOUN
iiclr-17476	402	5	's	's	PART
iiclr-17476	402	6	edge	edge	NOUN
iiclr-17476	402	7	election	election	NOUN
iiclr-17476	402	8	,	,	PUNCT
iiclr-17476	402	9	the	the	DET
iiclr-17476	402	10	taxpayer	taxpayer	NOUN
iiclr-17476	402	11	must	must	AUX
iiclr-17476	402	12	account	account	VERB
iiclr-17476	402	13	for	for	ADP
iiclr-17476	402	14	income	income	NOUN
iiclr-17476	402	15	and	and	CCONJ
iiclr-17476	402	16	apportionment	apportionment	NOUN
iiclr-17476	402	17	of	of	ADP
iiclr-17476	402	18	seven	seven	NUM
iiclr-17476	402	19	"	"	PUNCT
iiclr-17476	402	20	affiliated	affiliated	ADJ
iiclr-17476	402	21	"	"	PUNCT
iiclr-17476	402	22	entities	entity	NOUN
iiclr-17476	402	23	.	.	PUNCT
iiclr-17476	403	1	a	a	DET
iiclr-17476	403	2	bank	bank	NOUN
iiclr-17476	403	3	or	or	CCONJ
iiclr-17476	403	4	corporation	corporation	NOUN
iiclr-17476	403	5	is	be	AUX
iiclr-17476	403	6	"	"	PUNCT
iiclr-17476	403	7	affiliated	affiliate	VERB
iiclr-17476	403	8	"	"	PUNCT
iiclr-17476	403	9	with	with	ADP
iiclr-17476	403	10	another	another	DET
iiclr-17476	403	11	entity	entity	NOUN
iiclr-17476	403	12	when	when	SCONJ
iiclr-17476	403	13	:	:	PUNCT
iiclr-17476	403	14	(	(	PUNCT
iiclr-17476	403	15	1	1	X
iiclr-17476	403	16	)	)	PUNCT
iiclr-17476	403	17	the	the	DET
iiclr-17476	403	18	bank	bank	NOUN
iiclr-17476	403	19	or	or	CCONJ
iiclr-17476	403	20	corporation	corporation	NOUN
iiclr-17476	403	21	owns	own	VERB
iiclr-17476	403	22	fifty	fifty	NUM
iiclr-17476	403	23	percent	percent	NOUN
iiclr-17476	403	24	or	or	CCONJ
iiclr-17476	403	25	more	more	ADJ
iiclr-17476	403	26	of	of	ADP
iiclr-17476	403	27	the	the	DET
iiclr-17476	403	28	entity	entity	NOUN
iiclr-17476	403	29	,	,	PUNCT
iiclr-17476	403	30	(	(	PUNCT
iiclr-17476	403	31	2	2	X
iiclr-17476	403	32	)	)	PUNCT
iiclr-17476	403	33	the	the	DET
iiclr-17476	403	34	entity	entity	NOUN
iiclr-17476	403	35	owns	own	VERB
iiclr-17476	403	36	fifty	fifty	NUM
iiclr-17476	403	37	percent	percent	NOUN
iiclr-17476	403	38	of	of	ADP
iiclr-17476	403	39	the	the	DET
iiclr-17476	403	40	bank	bank	NOUN
iiclr-17476	403	41	or	or	CCONJ
iiclr-17476	403	42	corporation	corporation	NOUN
iiclr-17476	403	43	,	,	PUNCT
iiclr-17476	403	44	or	or	CCONJ
iiclr-17476	403	45	(	(	PUNCT
iiclr-17476	403	46	3	3	X
iiclr-17476	403	47	)	)	PUNCT
iiclr-17476	403	48	the	the	DET
iiclr-17476	403	49	entity	entity	NOUN
iiclr-17476	403	50	and	and	CCONJ
iiclr-17476	403	51	the	the	DET
iiclr-17476	403	52	bank	bank	NOUN
iiclr-17476	403	53	or	or	CCONJ
iiclr-17476	403	54	corporation	corporation	NOUN
iiclr-17476	403	55	are	be	AUX
iiclr-17476	403	56	both	both	PRON
iiclr-17476	403	57	owned	own	VERB
iiclr-17476	403	58	by	by	ADP
iiclr-17476	403	59	a	a	DET
iiclr-17476	403	60	person	person	NOUN
iiclr-17476	403	61	or	or	CCONJ
iiclr-17476	403	62	bank	bank	NOUN
iiclr-17476	403	63	holding	hold	VERB
iiclr-17476	403	64	a	a	DET
iiclr-17476	403	65	fifty	fifty	NUM
iiclr-17476	403	66	percent	percent	NOUN
iiclr-17476	403	67	or	or	CCONJ
iiclr-17476	403	68	more	more	ADJ
iiclr-17476	403	69	stake	stake	NOUN
iiclr-17476	403	70	in	in	ADP
iiclr-17476	403	71	both.80	both.80	NOUN
iiclr-17476	403	72	the	the	DET
iiclr-17476	403	73	seven	seven	NUM
iiclr-17476	403	74	affiliated	affiliated	ADJ
iiclr-17476	403	75	entities	entity	NOUN
iiclr-17476	403	76	are	be	AUX
iiclr-17476	403	77	:	:	PUNCT
iiclr-17476	403	78	(	(	PUNCT
iiclr-17476	403	79	1	1	X
iiclr-17476	403	80	)	)	PUNCT
iiclr-17476	403	81	affiliated	affiliate	VERB
iiclr-17476	403	82	banks	bank	NOUN
iiclr-17476	403	83	or	or	CCONJ
iiclr-17476	403	84	corporations	corporation	NOUN
iiclr-17476	403	85	eligible	eligible	ADJ
iiclr-17476	403	86	to	to	PART
iiclr-17476	403	87	file	file	VERB
iiclr-17476	403	88	a	a	DET
iiclr-17476	403	89	federal	federal	ADJ
iiclr-17476	403	90	consolidated	consolidated	ADJ
iiclr-17476	403	91	return	return	NOUN
iiclr-17476	403	92	;	;	PUNCT
iiclr-17476	403	93	(	(	PUNCT
iiclr-17476	403	94	2	2	X
iiclr-17476	403	95	)	)	PUNCT
iiclr-17476	403	96	domestic	domestic	ADJ
iiclr-17476	403	97	international	international	ADJ
iiclr-17476	403	98	sales	sale	NOUN
iiclr-17476	403	99	corporations	corporation	NOUN
iiclr-17476	403	100	and	and	CCONJ
iiclr-17476	403	101	foreign	foreign	ADJ
iiclr-17476	403	102	sales	sale	NOUN
iiclr-17476	403	103	corporations	corporation	NOUN
iiclr-17476	403	104	;	;	PUNCT
iiclr-17476	403	105	(	(	PUNCT
iiclr-17476	403	106	3	3	X
iiclr-17476	403	107	)	)	PUNCT
iiclr-17476	403	108	corporations	corporation	NOUN
iiclr-17476	403	109	with	with	ADP
iiclr-17476	403	110	twenty	twenty	NUM
iiclr-17476	403	111	percent	percent	NOUN
iiclr-17476	403	112	or	or	CCONJ
iiclr-17476	403	113	more	more	ADJ
iiclr-17476	403	114	of	of	ADP
iiclr-17476	403	115	the	the	DET
iiclr-17476	403	116	average	average	NOUN
iiclr-17476	403	117	of	of	ADP
iiclr-17476	403	118	their	their	PRON
iiclr-17476	403	119	property	property	NOUN
iiclr-17476	403	120	,	,	PUNCT
iiclr-17476	403	121	payroll	payroll	NOUN
iiclr-17476	403	122	,	,	PUNCT
iiclr-17476	403	123	and	and	CCONJ
iiclr-17476	403	124	sales	sale	NOUN
iiclr-17476	403	125	factors	factor	NOUN
iiclr-17476	403	126	within	within	ADP
iiclr-17476	403	127	the	the	DET
iiclr-17476	403	128	united	united	PROPN
iiclr-17476	403	129	states	states	PROPN
iiclr-17476	403	130	;	;	PUNCT
iiclr-17476	403	131	(	(	PUNCT
iiclr-17476	403	132	4	4	X
iiclr-17476	403	133	)	)	PUNCT
iiclr-17476	403	134	banks	bank	NOUN
iiclr-17476	403	135	and	and	CCONJ
iiclr-17476	403	136	corporations	corporation	NOUN
iiclr-17476	403	137	incorporated	incorporate	VERB
iiclr-17476	403	138	within	within	ADP
iiclr-17476	403	139	the	the	DET
iiclr-17476	403	140	united	united	PROPN
iiclr-17476	403	141	states	states	PROPN
iiclr-17476	403	142	of	of	ADP
iiclr-17476	403	143	which	which	PRON
iiclr-17476	403	144	more	more	ADJ
iiclr-17476	403	145	than	than	ADP
iiclr-17476	403	146	fifty	fifty	NUM
iiclr-17476	403	147	percent	percent	NOUN
iiclr-17476	403	148	of	of	ADP
iiclr-17476	403	149	their	their	PRON
iiclr-17476	403	150	stock	stock	NOUN
iiclr-17476	403	151	is	be	AUX
iiclr-17476	403	152	controlled	control	VERB
iiclr-17476	403	153	by	by	ADP
iiclr-17476	403	154	interests	interest	NOUN
iiclr-17476	403	155	not	not	PART
iiclr-17476	403	156	eligible	eligible	ADJ
iiclr-17476	403	157	to	to	PART
iiclr-17476	403	158	file	file	VERB
iiclr-17476	403	159	a	a	DET
iiclr-17476	403	160	federal	federal	ADJ
iiclr-17476	403	161	consolidated	consolidated	ADJ
iiclr-17476	403	162	return	return	NOUN
iiclr-17476	403	163	;	;	PUNCT
iiclr-17476	403	164	77	77	NUM
iiclr-17476	403	165	.	.	PUNCT
iiclr-17476	404	1	cal	cal	PROPN
iiclr-17476	404	2	.	.	PUNCT
iiclr-17476	405	1	rev	rev	PROPN
iiclr-17476	405	2	.	.	PROPN
iiclr-17476	405	3	&	&	CCONJ
iiclr-17476	405	4	tax	tax	PROPN
iiclr-17476	405	5	.	.	PUNCT
iiclr-17476	406	1	code	code	PROPN
iiclr-17476	406	2	s	s	PART
iiclr-17476	406	3	25110	25110	NUM
iiclr-17476	406	4	.	.	PUNCT
iiclr-17476	407	1	78	78	NUM
iiclr-17476	407	2	.	.	PUNCT
iiclr-17476	408	1	i	i	PRON
iiclr-17476	408	2	d.	d.	VERB
iiclr-17476	408	3	at	at	ADP
iiclr-17476	408	4	s	s	NOUN
iiclr-17476	408	5	25110(b)(2	25110(b)(2	NUM
iiclr-17476	408	6	)	)	PUNCT
iiclr-17476	408	7	.	.	PUNCT
iiclr-17476	409	1	79	79	NUM
iiclr-17476	409	2	.	.	PUNCT
iiclr-17476	410	1	i	i	PRON
iiclr-17476	410	2	d.	d.	VERB
iiclr-17476	410	3	the	the	DET
iiclr-17476	410	4	criteria	criterion	NOUN
iiclr-17476	410	5	for	for	ADP
iiclr-17476	410	6	determining	determine	VERB
iiclr-17476	410	7	when	when	SCONJ
iiclr-17476	410	8	dividends	dividend	NOUN
iiclr-17476	410	9	are	be	AUX
iiclr-17476	410	10	treated	treat	VERB
iiclr-17476	410	11	as	as	ADP
iiclr-17476	410	12	business	business	NOUN
iiclr-17476	410	13	income	income	NOUN
iiclr-17476	410	14	are	be	AUX
iiclr-17476	410	15	derived	derive	VERB
iiclr-17476	410	16	from	from	ADP
iiclr-17476	410	17	asarco	asarco	PROPN
iiclr-17476	410	18	inc	inc	PROPN
iiclr-17476	410	19	.	.	PROPN
iiclr-17476	411	1	v.	v.	ADP
iiclr-17476	411	2	idaho	idaho	PROPN
iiclr-17476	411	3	state	state	NOUN
iiclr-17476	411	4	tax	tax	NOUN
iiclr-17476	411	5	comm'n	comm'n	PROPN
iiclr-17476	411	6	,	,	PUNCT
iiclr-17476	411	7	458	458	NUM
iiclr-17476	411	8	u.s	u.s	PROPN
iiclr-17476	411	9	.	.	PROPN
iiclr-17476	411	10	307	307	NUM
iiclr-17476	411	11	(	(	PUNCT
iiclr-17476	411	12	1982	1982	NUM
iiclr-17476	411	13	)	)	PUNCT
iiclr-17476	411	14	,	,	PUNCT
iiclr-17476	411	15	and	and	CCONJ
iiclr-17476	411	16	f.w	f.w	PROPN
iiclr-17476	411	17	.	.	PROPN
iiclr-17476	411	18	woolworth	woolworth	PROPN
iiclr-17476	411	19	co.	co.	PROPN
iiclr-17476	412	1	v.	v.	ADP
iiclr-17476	412	2	taxation	taxation	PROPN
iiclr-17476	412	3	&	&	CCONJ
iiclr-17476	412	4	revenue	revenue	PROPN
iiclr-17476	412	5	dept	dept	NOUN
iiclr-17476	412	6	.	.	PUNCT
iiclr-17476	413	1	458	458	NUM
iiclr-17476	413	2	u.s	u.s	PROPN
iiclr-17476	413	3	.	.	PROPN
iiclr-17476	413	4	354	354	NUM
iiclr-17476	413	5	(	(	PUNCT
iiclr-17476	413	6	1982	1982	NUM
iiclr-17476	413	7	)	)	PUNCT
iiclr-17476	413	8	.	.	PUNCT
iiclr-17476	414	1	80	80	NUM
iiclr-17476	414	2	.	.	PUNCT
iiclr-17476	415	1	i	i	PRON
iiclr-17476	415	2	d.	d.	VERB
iiclr-17476	415	3	at	at	ADP
iiclr-17476	415	4	s	s	PRON
iiclr-17476	415	5	25110(b)(1	25110(b)(1	NUM
iiclr-17476	415	6	)	)	PUNCT
iiclr-17476	415	7	.	.	PUNCT
iiclr-17476	416	1	[	[	X
iiclr-17476	416	2	vol	vol	NOUN
iiclr-17476	416	3	.	.	PUNCT
iiclr-17476	416	4	3:135	3:135	NUM
iiclr-17476	416	5	california	california	PROPN
iiclr-17476	416	6	and	and	CCONJ
iiclr-17476	416	7	unitary	unitary	ADJ
iiclr-17476	416	8	taxation	taxation	NOUN
iiclr-17476	416	9	(	(	PUNCT
iiclr-17476	416	10	5	5	X
iiclr-17476	416	11	)	)	PUNCT
iiclr-17476	416	12	banks	bank	NOUN
iiclr-17476	416	13	and	and	CCONJ
iiclr-17476	416	14	corporations	corporation	NOUN
iiclr-17476	416	15	not	not	PART
iiclr-17476	416	16	covered	cover	VERB
iiclr-17476	416	17	elsewhere	elsewhere	ADV
iiclr-17476	416	18	in	in	ADP
iiclr-17476	416	19	the	the	DET
iiclr-17476	416	20	provisions	provision	NOUN
iiclr-17476	416	21	but	but	CCONJ
iiclr-17476	416	22	only	only	ADV
iiclr-17476	416	23	to	to	ADP
iiclr-17476	416	24	the	the	DET
iiclr-17476	416	25	extent	extent	NOUN
iiclr-17476	416	26	that	that	SCONJ
iiclr-17476	416	27	they	they	PRON
iiclr-17476	416	28	are	be	AUX
iiclr-17476	416	29	engaging	engage	VERB
iiclr-17476	416	30	in	in	ADP
iiclr-17476	416	31	business	business	NOUN
iiclr-17476	416	32	within	within	ADP
iiclr-17476	416	33	the	the	DET
iiclr-17476	416	34	united	united	PROPN
iiclr-17476	416	35	states	states	PROPN
iiclr-17476	416	36	;	;	PUNCT
iiclr-17476	416	37	(	(	PUNCT
iiclr-17476	416	38	6	6	X
iiclr-17476	416	39	)	)	PUNCT
iiclr-17476	416	40	export	export	NOUN
iiclr-17476	416	41	trade	trade	NOUN
iiclr-17476	416	42	corporations	corporation	NOUN
iiclr-17476	416	43	;	;	PUNCT
iiclr-17476	416	44	(	(	PUNCT
iiclr-17476	416	45	7	7	X
iiclr-17476	416	46	)	)	PUNCT
iiclr-17476	416	47	affiliated	affiliate	VERB
iiclr-17476	416	48	banks	bank	NOUN
iiclr-17476	416	49	and	and	CCONJ
iiclr-17476	416	50	corporations	corporation	NOUN
iiclr-17476	416	51	that	that	PRON
iiclr-17476	416	52	are	be	AUX
iiclr-17476	416	53	controlled	control	VERB
iiclr-17476	416	54	by	by	ADP
iiclr-17476	416	55	foreign	foreign	ADJ
iiclr-17476	416	56	corporations.8	corporations.8	PROPN
iiclr-17476	416	57	to	to	PART
iiclr-17476	416	58	take	take	VERB
iiclr-17476	416	59	the	the	DET
iiclr-17476	416	60	water	water	NOUN
iiclr-17476	416	61	's	's	PART
iiclr-17476	416	62	edge	edge	NOUN
iiclr-17476	416	63	election	election	NOUN
iiclr-17476	416	64	,	,	PUNCT
iiclr-17476	416	65	a	a	DET
iiclr-17476	416	66	corporation	corporation	NOUN
iiclr-17476	416	67	must	must	AUX
iiclr-17476	416	68	first	first	ADV
iiclr-17476	416	69	be	be	AUX
iiclr-17476	416	70	"	"	PUNCT
iiclr-17476	416	71	affiliated	affiliate	VERB
iiclr-17476	416	72	"	"	PUNCT
iiclr-17476	416	73	and	and	CCONJ
iiclr-17476	416	74	then	then	ADV
iiclr-17476	416	75	be	be	AUX
iiclr-17476	416	76	one	one	NUM
iiclr-17476	416	77	of	of	ADP
iiclr-17476	416	78	the	the	DET
iiclr-17476	416	79	seven	seven	NUM
iiclr-17476	416	80	entities	entity	NOUN
iiclr-17476	416	81	listed.8	listed.8	PROPN
iiclr-17476	416	82	2	2	NUM
iiclr-17476	416	83	essentially	essentially	ADV
iiclr-17476	416	84	the	the	DET
iiclr-17476	416	85	requirement	requirement	NOUN
iiclr-17476	416	86	that	that	SCONJ
iiclr-17476	416	87	the	the	DET
iiclr-17476	416	88	corporation	corporation	NOUN
iiclr-17476	416	89	must	must	AUX
iiclr-17476	416	90	first	first	ADV
iiclr-17476	416	91	be	be	AUX
iiclr-17476	416	92	affiliated	affiliate	VERB
iiclr-17476	416	93	is	be	AUX
iiclr-17476	416	94	a	a	DET
iiclr-17476	416	95	requirement	requirement	NOUN
iiclr-17476	416	96	that	that	SCONJ
iiclr-17476	416	97	the	the	DET
iiclr-17476	416	98	corporation	corporation	NOUN
iiclr-17476	416	99	be	be	AUX
iiclr-17476	416	100	unitary.83	unitary.83	ADJ
iiclr-17476	416	101	the	the	DET
iiclr-17476	416	102	statute	statute	NOUN
iiclr-17476	416	103	's	's	PART
iiclr-17476	416	104	meaning	meaning	NOUN
iiclr-17476	416	105	is	be	AUX
iiclr-17476	416	106	somewhat	somewhat	ADV
iiclr-17476	416	107	obscure	obscure	ADJ
iiclr-17476	416	108	,	,	PUNCT
iiclr-17476	416	109	but	but	CCONJ
iiclr-17476	416	110	one	one	NUM
iiclr-17476	416	111	commentator	commentator	NOUN
iiclr-17476	416	112	attempted	attempt	VERB
iiclr-17476	416	113	a	a	DET
iiclr-17476	416	114	clarification	clarification	NOUN
iiclr-17476	416	115	,	,	PUNCT
iiclr-17476	416	116	[	[	X
iiclr-17476	416	117	m]any	m]any	NOUN
iiclr-17476	416	118	taxpayers	taxpayer	NOUN
iiclr-17476	416	119	believe	believe	VERB
iiclr-17476	416	120	the	the	DET
iiclr-17476	416	121	water's	water's	NOUN
iiclr-17476	416	122	-	-	PUNCT
iiclr-17476	416	123	edge	edge	NOUN
iiclr-17476	416	124	legislation	legislation	NOUN
iiclr-17476	416	125	dispenses	dispense	NOUN
iiclr-17476	416	126	with	with	ADP
iiclr-17476	416	127	the	the	DET
iiclr-17476	416	128	concept	concept	NOUN
iiclr-17476	416	129	of	of	ADP
iiclr-17476	416	130	worldwide	worldwide	ADJ
iiclr-17476	416	131	unitary	unitary	ADJ
iiclr-17476	416	132	combined	combined	ADJ
iiclr-17476	416	133	reporting	reporting	NOUN
iiclr-17476	416	134	and	and	CCONJ
iiclr-17476	416	135	allows	allow	VERB
iiclr-17476	416	136	taxpayers	taxpayer	NOUN
iiclr-17476	416	137	to	to	PART
iiclr-17476	416	138	limit	limit	VERB
iiclr-17476	416	139	their	their	PRON
iiclr-17476	416	140	combined	combine	VERB
iiclr-17476	416	141	group	group	NOUN
iiclr-17476	416	142	to	to	ADP
iiclr-17476	416	143	u.s	u.s	PROPN
iiclr-17476	416	144	.	.	PROPN
iiclr-17476	416	145	corporations	corporation	NOUN
iiclr-17476	416	146	.	.	PUNCT
iiclr-17476	416	147	.	.	PUNCT
iiclr-17476	416	148	.	.	PUNCT
iiclr-17476	417	1	.others	.other	NOUN
iiclr-17476	417	2	believe	believe	VERB
iiclr-17476	417	3	the	the	DET
iiclr-17476	417	4	legislation	legislation	NOUN
iiclr-17476	417	5	completely	completely	ADV
iiclr-17476	417	6	eliminates	eliminate	VERB
iiclr-17476	417	7	or	or	CCONJ
iiclr-17476	417	8	substantially	substantially	ADV
iiclr-17476	417	9	alters	alter	VERB
iiclr-17476	417	10	california	california	PROPN
iiclr-17476	417	11	's	's	PART
iiclr-17476	417	12	unitary	unitary	ADJ
iiclr-17476	417	13	taxation	taxation	NOUN
iiclr-17476	417	14	concept	concept	NOUN
iiclr-17476	417	15	.	.	PUNCT
iiclr-17476	418	1	in	in	ADP
iiclr-17476	418	2	truth	truth	NOUN
iiclr-17476	418	3	,	,	PUNCT
iiclr-17476	418	4	the	the	DET
iiclr-17476	418	5	legislation	legislation	NOUN
iiclr-17476	418	6	does	do	VERB
iiclr-17476	418	7	neither	neither	ADV
iiclr-17476	418	8	.	.	PUNCT
iiclr-17476	419	1	it	it	PRON
iiclr-17476	419	2	simply	simply	ADV
iiclr-17476	419	3	allows	allow	VERB
iiclr-17476	419	4	taxpayers	taxpayer	NOUN
iiclr-17476	419	5	to	to	PART
iiclr-17476	419	6	elect	elect	VERB
iiclr-17476	419	7	to	to	PART
iiclr-17476	419	8	limit	limit	VERB
iiclr-17476	419	9	the	the	DET
iiclr-17476	419	10	reach	reach	NOUN
iiclr-17476	419	11	of	of	ADP
iiclr-17476	419	12	california	california	PROPN
iiclr-17476	419	13	's	's	PART
iiclr-17476	419	14	taxing	tax	VERB
iiclr-17476	419	15	jurisdiction	jurisdiction	NOUN
iiclr-17476	419	16	to	to	ADP
iiclr-17476	419	17	those	those	DET
iiclr-17476	419	18	activities	activity	NOUN
iiclr-17476	419	19	occurring	occur	VERB
iiclr-17476	419	20	within	within	ADP
iiclr-17476	419	21	the	the	DET
iiclr-17476	419	22	boundaries	boundary	NOUN
iiclr-17476	419	23	of	of	ADP
iiclr-17476	419	24	the	the	DET
iiclr-17476	419	25	united	united	PROPN
iiclr-17476	419	26	states	states	PROPN
iiclr-17476	419	27	.	.	PUNCT
iiclr-17476	420	1	thus	thus	ADV
iiclr-17476	420	2	,	,	PUNCT
iiclr-17476	420	3	the	the	DET
iiclr-17476	420	4	concept	concept	NOUN
iiclr-17476	420	5	of	of	ADP
iiclr-17476	420	6	electively	electively	ADV
iiclr-17476	420	7	limiting	limit	VERB
iiclr-17476	420	8	california	california	PROPN
iiclr-17476	420	9	's	's	PART
iiclr-17476	420	10	ability	ability	NOUN
iiclr-17476	420	11	to	to	PART
iiclr-17476	420	12	tax	tax	VERB
iiclr-17476	420	13	the	the	DET
iiclr-17476	420	14	"	"	PUNCT
iiclr-17476	420	15	water	water	NOUN
iiclr-17476	420	16	's	's	PART
iiclr-17476	420	17	edge	edge	NOUN
iiclr-17476	420	18	"	"	PUNCT
iiclr-17476	420	19	applies	apply	VERB
iiclr-17476	420	20	to	to	ADP
iiclr-17476	420	21	activities	activity	NOUN
iiclr-17476	420	22	,	,	PUNCT
iiclr-17476	420	23	not	not	PART
iiclr-17476	420	24	corporations.8	corporations.8	PROPN
iiclr-17476	420	25	"	"	PUNCT
iiclr-17476	420	26	in	in	ADP
iiclr-17476	420	27	other	other	ADJ
iiclr-17476	420	28	words	word	NOUN
iiclr-17476	420	29	,	,	PUNCT
iiclr-17476	420	30	if	if	SCONJ
iiclr-17476	420	31	a	a	DET
iiclr-17476	420	32	group	group	NOUN
iiclr-17476	420	33	of	of	ADP
iiclr-17476	420	34	corporations	corporation	NOUN
iiclr-17476	420	35	was	be	AUX
iiclr-17476	420	36	required	require	VERB
iiclr-17476	420	37	to	to	PART
iiclr-17476	420	38	file	file	VERB
iiclr-17476	420	39	a	a	DET
iiclr-17476	420	40	combined	combine	VERB
iiclr-17476	420	41	return	return	NOUN
iiclr-17476	420	42	under	under	ADP
iiclr-17476	420	43	prior	prior	ADJ
iiclr-17476	420	44	california	california	PROPN
iiclr-17476	420	45	law	law	NOUN
iiclr-17476	420	46	because	because	SCONJ
iiclr-17476	420	47	it	it	PRON
iiclr-17476	420	48	was	be	AUX
iiclr-17476	420	49	a	a	DET
iiclr-17476	420	50	unitary	unitary	ADJ
iiclr-17476	420	51	business	business	NOUN
iiclr-17476	420	52	,	,	PUNCT
iiclr-17476	420	53	then	then	ADV
iiclr-17476	420	54	a	a	DET
iiclr-17476	420	55	"	"	PUNCT
iiclr-17476	420	56	water	water	NOUN
iiclr-17476	420	57	's	's	PART
iiclr-17476	420	58	edge	edge	NOUN
iiclr-17476	420	59	election	election	NOUN
iiclr-17476	420	60	can	can	AUX
iiclr-17476	420	61	result	result	VERB
iiclr-17476	420	62	only	only	ADV
iiclr-17476	420	63	in	in	ADP
iiclr-17476	420	64	the	the	DET
iiclr-17476	420	65	exclusion	exclusion	NOUN
iiclr-17476	420	66	of	of	ADP
iiclr-17476	420	67	certain	certain	ADJ
iiclr-17476	420	68	members	member	NOUN
iiclr-17476	420	69	from	from	ADP
iiclr-17476	420	70	the	the	DET
iiclr-17476	420	71	reporting	reporting	NOUN
iiclr-17476	420	72	group	group	NOUN
iiclr-17476	420	73	[	[	X
iiclr-17476	420	74	or	or	CCONJ
iiclr-17476	420	75	unitary	unitary	ADJ
iiclr-17476	420	76	group	group	NOUN
iiclr-17476	420	77	]	]	X
iiclr-17476	420	78	.	.	PUNCT
iiclr-17476	421	1	'	'	PUNCT
iiclr-17476	421	2	"	"	PUNCT
iiclr-17476	421	3	85	85	NUM
iiclr-17476	421	4	specifically	specifically	ADV
iiclr-17476	421	5	,	,	PUNCT
iiclr-17476	421	6	the	the	DET
iiclr-17476	421	7	only	only	ADJ
iiclr-17476	421	8	unitary	unitary	ADJ
iiclr-17476	421	9	business	business	NOUN
iiclr-17476	421	10	member	member	NOUN
iiclr-17476	421	11	which	which	PRON
iiclr-17476	421	12	is	be	AUX
iiclr-17476	421	13	excluded	exclude	VERB
iiclr-17476	421	14	under	under	ADP
iiclr-17476	421	15	the	the	DET
iiclr-17476	421	16	water	water	NOUN
iiclr-17476	421	17	's	's	PART
iiclr-17476	421	18	edge	edge	NOUN
iiclr-17476	421	19	election	election	NOUN
iiclr-17476	421	20	is	be	AUX
iiclr-17476	421	21	a	a	DET
iiclr-17476	421	22	foreign	foreign	ADJ
iiclr-17476	421	23	based	base	VERB
iiclr-17476	421	24	corporation	corporation	NOUN
iiclr-17476	421	25	having	have	VERB
iiclr-17476	421	26	less	less	ADJ
iiclr-17476	421	27	than	than	ADP
iiclr-17476	421	28	twenty	twenty	NUM
iiclr-17476	421	29	percent	percent	NOUN
iiclr-17476	421	30	of	of	ADP
iiclr-17476	421	31	its	its	PRON
iiclr-17476	421	32	operations	operation	NOUN
iiclr-17476	421	33	in	in	ADP
iiclr-17476	421	34	the	the	DET
iiclr-17476	421	35	united	united	PROPN
iiclr-17476	421	36	states.8	states.8	PROPN
iiclr-17476	421	37	6	6	NUM
iiclr-17476	421	38	the	the	DET
iiclr-17476	421	39	water	water	NOUN
iiclr-17476	421	40	's	's	PART
iiclr-17476	421	41	edge	edge	NOUN
iiclr-17476	421	42	election	election	NOUN
iiclr-17476	421	43	,	,	PUNCT
iiclr-17476	421	44	a	a	DET
iiclr-17476	421	45	contract	contract	NOUN
iiclr-17476	421	46	signed	sign	VERB
iiclr-17476	421	47	between	between	ADP
iiclr-17476	421	48	the	the	DET
iiclr-17476	421	49	taxpayer	taxpayer	NOUN
iiclr-17476	421	50	and	and	CCONJ
iiclr-17476	421	51	the	the	DET
iiclr-17476	421	52	franchise	franchise	NOUN
iiclr-17476	421	53	tax	tax	NOUN
iiclr-17476	421	54	board	board	NOUN
iiclr-17476	421	55	,	,	PUNCT
iiclr-17476	421	56	is	be	AUX
iiclr-17476	421	57	effective	effective	ADJ
iiclr-17476	421	58	only	only	ADV
iiclr-17476	421	59	if	if	SCONJ
iiclr-17476	421	60	every	every	DET
iiclr-17476	421	61	taxpayer	taxpayer	NOUN
iiclr-17476	421	62	which	which	PRON
iiclr-17476	421	63	81	81	NUM
iiclr-17476	421	64	.	.	PUNCT
iiclr-17476	422	1	i	i	PRON
iiclr-17476	422	2	d.	d.	VERB
iiclr-17476	422	3	at	at	ADP
iiclr-17476	422	4	s	s	PROPN
iiclr-17476	422	5	25110(a)(1)-(7	25110(a)(1)-(7	NUM
iiclr-17476	422	6	)	)	PUNCT
iiclr-17476	422	7	.	.	PUNCT
iiclr-17476	423	1	82	82	NUM
iiclr-17476	423	2	.	.	PUNCT
iiclr-17476	423	3	jan	jan	PROPN
iiclr-17476	423	4	a.	a.	PROPN
iiclr-17476	423	5	rosati	rosati	PROPN
iiclr-17476	423	6	and	and	CCONJ
iiclr-17476	423	7	carl	carl	PROPN
iiclr-17476	423	8	g.	g.	PROPN
iiclr-17476	423	9	knopke	knopke	PROPN
iiclr-17476	423	10	,	,	PUNCT
iiclr-17476	423	11	california	california	PROPN
iiclr-17476	423	12	unitary	unitary	ADJ
iiclr-17476	423	13	tax	tax	NOUN
iiclr-17476	423	14	reform	reform	NOUN
iiclr-17476	423	15	law	law	NOUN
iiclr-17476	423	16	,	,	PUNCT
iiclr-17476	423	17	6	6	NUM
iiclr-17476	423	18	j.	j.	PROPN
iiclr-17476	423	19	st	st	PROPN
iiclr-17476	423	20	.	.	PROPN
iiclr-17476	423	21	tax'n	tax'n	PROPN
iiclr-17476	423	22	45	45	NUM
iiclr-17476	423	23	,	,	PUNCT
iiclr-17476	423	24	48	48	NUM
iiclr-17476	423	25	(	(	PUNCT
iiclr-17476	423	26	spring	spring	NOUN
iiclr-17476	423	27	1987	1987	NUM
iiclr-17476	423	28	)	)	PUNCT
iiclr-17476	423	29	.	.	PUNCT
iiclr-17476	424	1	83	83	NUM
iiclr-17476	424	2	.	.	PUNCT
iiclr-17476	425	1	jurinski	jurinski	PROPN
iiclr-17476	425	2	,	,	PUNCT
iiclr-17476	425	3	supra	supra	PROPN
iiclr-17476	425	4	note	note	PROPN
iiclr-17476	425	5	8	8	NUM
iiclr-17476	425	6	,	,	PUNCT
iiclr-17476	425	7	at	at	ADP
iiclr-17476	425	8	105	105	NUM
iiclr-17476	425	9	.	.	PUNCT
iiclr-17476	425	10	84	84	NUM
iiclr-17476	425	11	.	.	PUNCT
iiclr-17476	426	1	i	i	PRON
iiclr-17476	426	2	d.	d.	PROPN
iiclr-17476	426	3	at	at	ADP
iiclr-17476	426	4	103	103	NUM
iiclr-17476	426	5	.	.	PUNCT
iiclr-17476	426	6	85	85	NUM
iiclr-17476	426	7	.	.	PUNCT
iiclr-17476	427	1	i	i	PRON
iiclr-17476	427	2	d.	d.	PROPN
iiclr-17476	427	3	at	at	ADP
iiclr-17476	427	4	105	105	NUM
iiclr-17476	427	5	.	.	PUNCT
iiclr-17476	427	6	86	86	NUM
iiclr-17476	427	7	.	.	PUNCT
iiclr-17476	428	1	ruurd	ruurd	PROPN
iiclr-17476	428	2	g.	g.	PROPN
iiclr-17476	428	3	leegstra	leegstra	PROPN
iiclr-17476	428	4	,	,	PUNCT
iiclr-17476	428	5	et	et	PROPN
iiclr-17476	428	6	al	al	PROPN
iiclr-17476	428	7	.	.	PROPN
iiclr-17476	428	8	,	,	PUNCT
iiclr-17476	428	9	the	the	DET
iiclr-17476	428	10	california	california	PROPN
iiclr-17476	428	11	water's	water's	PROPN
iiclr-17476	428	12	-	-	PUNCT
iiclr-17476	428	13	edge	edge	NOUN
iiclr-17476	428	14	election	election	NOUN
iiclr-17476	428	15	,	,	PUNCT
iiclr-17476	428	16	14	14	NUM
iiclr-17476	428	17	the	the	DET
iiclr-17476	428	18	int'l	int'l	ADJ
iiclr-17476	428	19	tax	tax	NOUN
iiclr-17476	428	20	j.	j.	PROPN
iiclr-17476	428	21	101	101	NUM
iiclr-17476	428	22	,	,	PUNCT
iiclr-17476	428	23	102	102	NUM
iiclr-17476	428	24	(	(	PUNCT
iiclr-17476	428	25	1987	1987	NUM
iiclr-17476	428	26	)	)	PUNCT
iiclr-17476	428	27	.	.	PUNCT
iiclr-17476	429	1	19921	19921	NUM
iiclr-17476	429	2	ind	ind	NOUN
iiclr-17476	429	3	.	.	PUNCT
iiclr-17476	430	1	int'l	int'l	PROPN
iiclr-17476	430	2	&	&	CCONJ
iiclr-17476	430	3	comp	comp	PROPN
iiclr-17476	430	4	.	.	PUNCT
iiclr-17476	431	1	l.	l.	PROPN
iiclr-17476	431	2	rev	rev	PROPN
iiclr-17476	431	3	.	.	PROPN
iiclr-17476	431	4	is	be	AUX
iiclr-17476	431	5	a	a	DET
iiclr-17476	431	6	member	member	NOUN
iiclr-17476	431	7	of	of	ADP
iiclr-17476	431	8	the	the	DET
iiclr-17476	431	9	water	water	NOUN
iiclr-17476	431	10	's	's	PART
iiclr-17476	431	11	edge	edge	NOUN
iiclr-17476	431	12	group	group	NOUN
iiclr-17476	431	13	makes	make	VERB
iiclr-17476	431	14	the	the	DET
iiclr-17476	431	15	election	election	NOUN
iiclr-17476	431	16	,	,	PUNCT
iiclr-17476	431	17	and	and	CCONJ
iiclr-17476	431	18	each	each	DET
iiclr-17476	431	19	contract	contract	NOUN
iiclr-17476	431	20	is	be	AUX
iiclr-17476	431	21	for	for	ADP
iiclr-17476	431	22	an	an	DET
iiclr-17476	431	23	initial	initial	ADJ
iiclr-17476	431	24	term	term	NOUN
iiclr-17476	431	25	of	of	ADP
iiclr-17476	431	26	five	five	NUM
iiclr-17476	431	27	years	year	NOUN
iiclr-17476	431	28	.	.	PUNCT
iiclr-17476	432	1	"7	"7	ADJ
iiclr-17476	432	2	each	each	DET
iiclr-17476	432	3	contract	contract	NOUN
iiclr-17476	432	4	executed	execute	VERB
iiclr-17476	432	5	by	by	ADP
iiclr-17476	432	6	the	the	DET
iiclr-17476	432	7	taxpayer	taxpayer	NOUN
iiclr-17476	432	8	is	be	AUX
iiclr-17476	432	9	subject	subject	ADJ
iiclr-17476	432	10	to	to	ADP
iiclr-17476	432	11	an	an	DET
iiclr-17476	432	12	annual	annual	ADJ
iiclr-17476	432	13	tax	tax	NOUN
iiclr-17476	432	14	amount.as	amount.as	PRON
iiclr-17476	433	1	the	the	DET
iiclr-17476	433	2	amount	amount	NOUN
iiclr-17476	433	3	is	be	AUX
iiclr-17476	433	4	equal	equal	ADJ
iiclr-17476	433	5	to	to	ADP
iiclr-17476	433	6	"	"	PUNCT
iiclr-17476	433	7	thirty	thirty	NUM
iiclr-17476	433	8	-	-	PUNCT
iiclr-17476	433	9	thousandths	thousandth	NOUN
iiclr-17476	433	10	of	of	ADP
iiclr-17476	433	11	1	1	NUM
iiclr-17476	433	12	percent	percent	NOUN
iiclr-17476	433	13	of	of	ADP
iiclr-17476	433	14	the	the	DET
iiclr-17476	433	15	sum	sum	NOUN
iiclr-17476	433	16	of	of	ADP
iiclr-17476	433	17	the	the	DET
iiclr-17476	433	18	taxpayer	taxpayer	NOUN
iiclr-17476	433	19	's	's	PART
iiclr-17476	433	20	property	property	NOUN
iiclr-17476	433	21	and	and	CCONJ
iiclr-17476	433	22	payroll	payroll	NOUN
iiclr-17476	433	23	assigned	assign	VERB
iiclr-17476	433	24	to	to	ADP
iiclr-17476	433	25	this	this	DET
iiclr-17476	433	26	state	state	NOUN
iiclr-17476	433	27	for	for	ADP
iiclr-17476	433	28	an	an	DET
iiclr-17476	433	29	income	income	NOUN
iiclr-17476	433	30	year	year	NOUN
iiclr-17476	433	31	of	of	ADP
iiclr-17476	433	32	twelve	twelve	NUM
iiclr-17476	433	33	full	full	ADJ
iiclr-17476	433	34	months	month	NOUN
iiclr-17476	433	35	.	.	PUNCT
iiclr-17476	434	1	*	*	PUNCT
iiclr-17476	434	2	'	'	NUM
iiclr-17476	434	3	9	9	NUM
iiclr-17476	434	4	...	...	SYM
iiclr-17476	434	5	89	89	NUM
iiclr-17476	434	6	v.	v.	ADP
iiclr-17476	434	7	conclusions	conclusion	NOUN
iiclr-17476	434	8	on	on	ADP
iiclr-17476	434	9	california	california	PROPN
iiclr-17476	434	10	's	's	PART
iiclr-17476	434	11	water	water	NOUN
iiclr-17476	434	12	's	's	PART
iiclr-17476	434	13	edge	edge	NOUN
iiclr-17476	434	14	election	election	PROPN
iiclr-17476	434	15	california	california	PROPN
iiclr-17476	434	16	's	's	PART
iiclr-17476	434	17	new	new	ADJ
iiclr-17476	434	18	water	water	NOUN
iiclr-17476	434	19	's	's	PART
iiclr-17476	434	20	edge	edge	NOUN
iiclr-17476	434	21	election	election	NOUN
iiclr-17476	434	22	is	be	AUX
iiclr-17476	434	23	an	an	DET
iiclr-17476	434	24	ineffective	ineffective	ADJ
iiclr-17476	434	25	solution	solution	NOUN
iiclr-17476	434	26	to	to	ADP
iiclr-17476	434	27	the	the	DET
iiclr-17476	434	28	problems	problem	NOUN
iiclr-17476	434	29	caused	cause	VERB
iiclr-17476	434	30	by	by	ADP
iiclr-17476	434	31	worldwide	worldwide	ADJ
iiclr-17476	434	32	unitary	unitary	ADJ
iiclr-17476	434	33	taxation	taxation	NOUN
iiclr-17476	434	34	for	for	ADP
iiclr-17476	434	35	two	two	NUM
iiclr-17476	434	36	reasons	reason	NOUN
iiclr-17476	434	37	:	:	PUNCT
iiclr-17476	434	38	(	(	PUNCT
iiclr-17476	434	39	1	1	X
iiclr-17476	434	40	)	)	PUNCT
iiclr-17476	434	41	it	it	PRON
iiclr-17476	434	42	maintains	maintain	VERB
iiclr-17476	434	43	the	the	DET
iiclr-17476	434	44	worldwide	worldwide	ADJ
iiclr-17476	434	45	unitary	unitary	ADJ
iiclr-17476	434	46	method	method	NOUN
iiclr-17476	434	47	and	and	CCONJ
iiclr-17476	434	48	(	(	PUNCT
iiclr-17476	434	49	2	2	X
iiclr-17476	434	50	)	)	PUNCT
iiclr-17476	434	51	the	the	DET
iiclr-17476	434	52	election	election	NOUN
iiclr-17476	434	53	fee	fee	NOUN
iiclr-17476	434	54	discriminates	discriminate	VERB
iiclr-17476	434	55	against	against	ADP
iiclr-17476	434	56	multinationals	multinational	NOUN
iiclr-17476	434	57	with	with	ADP
iiclr-17476	434	58	foreign	foreign	ADJ
iiclr-17476	434	59	businesses	business	NOUN
iiclr-17476	434	60	.	.	PUNCT
iiclr-17476	435	1	the	the	DET
iiclr-17476	435	2	water	water	NOUN
iiclr-17476	435	3	's	's	PART
iiclr-17476	435	4	edge	edge	NOUN
iiclr-17476	435	5	election	election	NOUN
iiclr-17476	435	6	maintains	maintain	VERB
iiclr-17476	435	7	the	the	DET
iiclr-17476	435	8	concept	concept	NOUN
iiclr-17476	435	9	of	of	ADP
iiclr-17476	435	10	worldwide	worldwide	ADJ
iiclr-17476	435	11	unitary	unitary	ADJ
iiclr-17476	435	12	taxation	taxation	NOUN
iiclr-17476	435	13	.	.	PUNCT
iiclr-17476	436	1	the	the	DET
iiclr-17476	436	2	statute	statute	NOUN
iiclr-17476	436	3	requires	require	VERB
iiclr-17476	436	4	that	that	SCONJ
iiclr-17476	436	5	an	an	DET
iiclr-17476	436	6	mnc	mnc	PROPN
iiclr-17476	436	7	first	first	ADJ
iiclr-17476	436	8	determine	determine	VERB
iiclr-17476	436	9	if	if	SCONJ
iiclr-17476	436	10	a	a	DET
iiclr-17476	436	11	unitary	unitary	ADJ
iiclr-17476	436	12	relationship	relationship	NOUN
iiclr-17476	436	13	exists	exist	VERB
iiclr-17476	436	14	between	between	ADP
iiclr-17476	436	15	itself	itself	PRON
iiclr-17476	436	16	and	and	CCONJ
iiclr-17476	436	17	its	its	PRON
iiclr-17476	436	18	foreign	foreign	ADJ
iiclr-17476	436	19	subsidiary	subsidiary	NOUN
iiclr-17476	436	20	.	.	PUNCT
iiclr-17476	437	1	thus	thus	ADV
iiclr-17476	437	2	,	,	PUNCT
iiclr-17476	437	3	the	the	DET
iiclr-17476	437	4	two	two	NUM
iiclr-17476	437	5	weaknesses	weakness	NOUN
iiclr-17476	437	6	of	of	ADP
iiclr-17476	437	7	unitary	unitary	ADJ
iiclr-17476	437	8	taxation	taxation	NOUN
iiclr-17476	437	9	remain	remain	VERB
iiclr-17476	437	10	.	.	PUNCT
iiclr-17476	438	1	first	first	ADV
iiclr-17476	438	2	,	,	PUNCT
iiclr-17476	438	3	the	the	DET
iiclr-17476	438	4	high	high	ADJ
iiclr-17476	438	5	administrative	administrative	ADJ
iiclr-17476	438	6	and	and	CCONJ
iiclr-17476	438	7	compliance	compliance	NOUN
iiclr-17476	438	8	costs	cost	NOUN
iiclr-17476	438	9	are	be	AUX
iiclr-17476	438	10	necessary	necessary	ADJ
iiclr-17476	438	11	because	because	SCONJ
iiclr-17476	438	12	a	a	DET
iiclr-17476	438	13	determination	determination	NOUN
iiclr-17476	438	14	of	of	ADP
iiclr-17476	438	15	a	a	DET
iiclr-17476	438	16	unitary	unitary	ADJ
iiclr-17476	438	17	business	business	NOUN
iiclr-17476	438	18	involves	involve	VERB
iiclr-17476	438	19	an	an	DET
iiclr-17476	438	20	examination	examination	NOUN
iiclr-17476	438	21	of	of	ADP
iiclr-17476	438	22	the	the	DET
iiclr-17476	438	23	relationship	relationship	NOUN
iiclr-17476	438	24	between	between	ADP
iiclr-17476	438	25	the	the	DET
iiclr-17476	438	26	mnc	mnc	PROPN
iiclr-17476	438	27	and	and	CCONJ
iiclr-17476	438	28	foreign	foreign	ADJ
iiclr-17476	438	29	subsidiary	subsidiary	NOUN
iiclr-17476	438	30	.	.	PUNCT
iiclr-17476	439	1	this	this	DET
iiclr-17476	439	2	determination	determination	NOUN
iiclr-17476	439	3	is	be	AUX
iiclr-17476	439	4	fact	fact	NOUN
iiclr-17476	439	5	sensitive	sensitive	ADJ
iiclr-17476	439	6	,	,	PUNCT
iiclr-17476	439	7	produces	produce	VERB
iiclr-17476	439	8	litigation	litigation	NOUN
iiclr-17476	439	9	,	,	PUNCT
iiclr-17476	439	10	and	and	CCONJ
iiclr-17476	439	11	requires	require	VERB
iiclr-17476	439	12	substanitation	substanitation	NOUN
iiclr-17476	439	13	by	by	ADP
iiclr-17476	439	14	domestic	domestic	ADJ
iiclr-17476	439	15	and	and	CCONJ
iiclr-17476	439	16	foreign	foreign	ADJ
iiclr-17476	439	17	accounting	accounting	NOUN
iiclr-17476	439	18	records	record	NOUN
iiclr-17476	439	19	.	.	PUNCT
iiclr-17476	440	1	even	even	ADV
iiclr-17476	440	2	if	if	SCONJ
iiclr-17476	440	3	an	an	DET
iiclr-17476	440	4	mnc	mnc	PROPN
iiclr-17476	440	5	finds	find	VERB
iiclr-17476	440	6	,	,	PUNCT
iiclr-17476	440	7	in	in	ADP
iiclr-17476	440	8	good	good	ADJ
iiclr-17476	440	9	faith	faith	NOUN
iiclr-17476	440	10	,	,	PUNCT
iiclr-17476	440	11	that	that	SCONJ
iiclr-17476	440	12	it	it	PRON
iiclr-17476	440	13	is	be	AUX
iiclr-17476	440	14	not	not	PART
iiclr-17476	440	15	a	a	DET
iiclr-17476	440	16	unitary	unitary	ADJ
iiclr-17476	440	17	business	business	NOUN
iiclr-17476	440	18	,	,	PUNCT
iiclr-17476	440	19	california	california	PROPN
iiclr-17476	440	20	may	may	AUX
iiclr-17476	440	21	audit	audit	VERB
iiclr-17476	440	22	the	the	DET
iiclr-17476	440	23	mnc	mnc	NOUN
iiclr-17476	440	24	and	and	CCONJ
iiclr-17476	440	25	find	find	VERB
iiclr-17476	440	26	a	a	DET
iiclr-17476	440	27	unitary	unitary	ADJ
iiclr-17476	440	28	relationship	relationship	NOUN
iiclr-17476	440	29	.	.	PUNCT
iiclr-17476	441	1	so	so	ADV
iiclr-17476	441	2	long	long	ADV
iiclr-17476	441	3	as	as	SCONJ
iiclr-17476	441	4	california	california	PROPN
iiclr-17476	441	5	's	's	PART
iiclr-17476	441	6	decision	decision	NOUN
iiclr-17476	441	7	is	be	AUX
iiclr-17476	441	8	"	"	PUNCT
iiclr-17476	441	9	in	in	ADP
iiclr-17476	441	10	the	the	DET
iiclr-17476	441	11	realm	realm	NOUN
iiclr-17476	441	12	of	of	ADP
iiclr-17476	441	13	permissible	permissible	ADJ
iiclr-17476	441	14	judgment	judgment	NOUN
iiclr-17476	441	15	,	,	PUNCT
iiclr-17476	441	16	"	"	PUNCT
iiclr-17476	441	17	9	9	NUM
iiclr-17476	441	18	the	the	DET
iiclr-17476	441	19	mnc	mnc	PROPN
iiclr-17476	441	20	will	will	AUX
iiclr-17476	441	21	have	have	VERB
iiclr-17476	441	22	difficulty	difficulty	NOUN
iiclr-17476	441	23	in	in	ADP
iiclr-17476	441	24	reversing	reverse	VERB
iiclr-17476	441	25	the	the	DET
iiclr-17476	441	26	audit	audit	NOUN
iiclr-17476	441	27	findings	finding	NOUN
iiclr-17476	441	28	.	.	PUNCT
iiclr-17476	442	1	second	second	ADJ
iiclr-17476	442	2	,	,	PUNCT
iiclr-17476	442	3	worldwide	worldwide	ADJ
iiclr-17476	442	4	unitary	unitary	ADJ
iiclr-17476	442	5	taxation	taxation	NOUN
iiclr-17476	442	6	will	will	AUX
iiclr-17476	442	7	continue	continue	VERB
iiclr-17476	442	8	to	to	PART
iiclr-17476	442	9	irritate	irritate	VERB
iiclr-17476	442	10	u.s	u.s	PROPN
iiclr-17476	442	11	.	.	PROPN
iiclr-17476	442	12	trading	trading	NOUN
iiclr-17476	442	13	partners	partner	NOUN
iiclr-17476	442	14	,	,	PUNCT
iiclr-17476	442	15	which	which	PRON
iiclr-17476	442	16	might	might	AUX
iiclr-17476	442	17	produce	produce	VERB
iiclr-17476	442	18	retaliatory	retaliatory	ADJ
iiclr-17476	442	19	legislation	legislation	NOUN
iiclr-17476	442	20	against	against	ADP
iiclr-17476	442	21	the	the	DET
iiclr-17476	442	22	federal	federal	ADJ
iiclr-17476	442	23	government	government	NOUN
iiclr-17476	442	24	.	.	PUNCT
iiclr-17476	443	1	forty	forty	NUM
iiclr-17476	443	2	united	united	PROPN
iiclr-17476	443	3	kingdom	kingdom	PROPN
iiclr-17476	443	4	companies	company	NOUN
iiclr-17476	443	5	oppose	oppose	VERB
iiclr-17476	443	6	the	the	DET
iiclr-17476	443	7	legislation	legislation	NOUN
iiclr-17476	443	8	on	on	ADP
iiclr-17476	443	9	the	the	DET
iiclr-17476	443	10	grounds	ground	NOUN
iiclr-17476	443	11	that	that	SCONJ
iiclr-17476	443	12	a	a	DET
iiclr-17476	443	13	water	water	NOUN
iiclr-17476	443	14	's	's	PART
iiclr-17476	443	15	edge	edge	NOUN
iiclr-17476	443	16	election	election	NOUN
iiclr-17476	443	17	is	be	AUX
iiclr-17476	443	18	not	not	PART
iiclr-17476	443	19	a	a	DET
iiclr-17476	443	20	privilege	privilege	NOUN
iiclr-17476	443	21	which	which	PRON
iiclr-17476	443	22	requires	require	VERB
iiclr-17476	443	23	the	the	DET
iiclr-17476	443	24	payment	payment	NOUN
iiclr-17476	443	25	of	of	ADP
iiclr-17476	443	26	a	a	DET
iiclr-17476	443	27	fee	fee	NOUN
iiclr-17476	443	28	.	.	PUNCT
iiclr-17476	444	1	9	9	NUM
iiclr-17476	444	2	'	'	PUNCT
iiclr-17476	444	3	the	the	DET
iiclr-17476	444	4	group	group	NOUN
iiclr-17476	444	5	contends	contend	VERB
iiclr-17476	444	6	that	that	SCONJ
iiclr-17476	444	7	worldwide	worldwide	ADJ
iiclr-17476	444	8	unitary	unitary	ADJ
iiclr-17476	444	9	taxation	taxation	NOUN
iiclr-17476	444	10	has	have	AUX
iiclr-17476	444	11	been	be	AUX
iiclr-17476	444	12	historically	historically	ADV
iiclr-17476	444	13	wrong	wrong	ADJ
iiclr-17476	444	14	,	,	PUNCT
iiclr-17476	444	15	and	and	CCONJ
iiclr-17476	444	16	the	the	DET
iiclr-17476	444	17	new	new	ADJ
iiclr-17476	444	18	legislation	legislation	NOUN
iiclr-17476	444	19	essentially	essentially	ADV
iiclr-17476	444	20	recognizes	recognize	VERB
iiclr-17476	444	21	worldwide	worldwide	ADV
iiclr-17476	444	22	unitary	unitary	ADJ
iiclr-17476	444	23	method	method	NOUN
iiclr-17476	444	24	as	as	ADP
iiclr-17476	444	25	a	a	DET
iiclr-17476	444	26	legitimate	legitimate	ADJ
iiclr-17476	444	27	method	method	NOUN
iiclr-17476	444	28	of	of	ADP
iiclr-17476	444	29	taxation	taxation	NOUN
iiclr-17476	444	30	.	.	PUNCT
iiclr-17476	445	1	initially	initially	ADV
iiclr-17476	445	2	,	,	PUNCT
iiclr-17476	445	3	the	the	DET
iiclr-17476	445	4	federal	federal	ADJ
iiclr-17476	445	5	government	government	NOUN
iiclr-17476	445	6	was	be	AUX
iiclr-17476	445	7	so	so	ADV
iiclr-17476	445	8	pleased	pleased	ADJ
iiclr-17476	445	9	with	with	ADP
iiclr-17476	445	10	california	california	PROPN
iiclr-17476	445	11	's	's	PART
iiclr-17476	445	12	water	water	NOUN
iiclr-17476	445	13	's	's	PART
iiclr-17476	445	14	edge	edge	NOUN
iiclr-17476	445	15	enactment	enactment	NOUN
iiclr-17476	445	16	that	that	SCONJ
iiclr-17476	445	17	it	it	PRON
iiclr-17476	445	18	withdrew	withdraw	VERB
iiclr-17476	445	19	its	its	PRON
iiclr-17476	445	20	support	support	NOUN
iiclr-17476	445	21	from	from	ADP
iiclr-17476	445	22	a	a	DET
iiclr-17476	445	23	congressional	congressional	ADJ
iiclr-17476	445	24	bill	bill	NOUN
iiclr-17476	445	25	pre	pre	VERB
iiclr-17476	445	26	-	-	VERB
iiclr-17476	445	27	empting	empte	VERB
iiclr-17476	445	28	the	the	DET
iiclr-17476	445	29	use	use	NOUN
iiclr-17476	445	30	of	of	ADP
iiclr-17476	445	31	worldwide	worldwide	ADJ
iiclr-17476	445	32	unitary	unitary	ADJ
iiclr-17476	445	33	87	87	NUM
iiclr-17476	445	34	.	.	PUNCT
iiclr-17476	446	1	cal	cal	PROPN
iiclr-17476	446	2	.	.	PUNCT
iiclr-17476	447	1	rev	rev	PROPN
iiclr-17476	447	2	.	.	PROPN
iiclr-17476	447	3	&	&	CCONJ
iiclr-17476	447	4	tax	tax	PROPN
iiclr-17476	447	5	.	.	PUNCT
iiclr-17476	448	1	code	code	NOUN
iiclr-17476	448	2	5	5	NUM
iiclr-17476	448	3	25111(a	25111(a	NUM
iiclr-17476	448	4	)	)	PUNCT
iiclr-17476	448	5	(	(	PUNCT
iiclr-17476	448	6	west	west	NOUN
iiclr-17476	448	7	supp	supp	PROPN
iiclr-17476	448	8	.	.	PUNCT
iiclr-17476	448	9	1991	1991	NUM
iiclr-17476	448	10	)	)	PUNCT
iiclr-17476	448	11	.	.	PUNCT
iiclr-17476	449	1	88	88	NUM
iiclr-17476	449	2	.	.	X
iiclr-17476	450	1	cal	cal	X
iiclr-17476	450	2	.	.	PUNCT
iiclr-17476	451	1	rev	rev	PROPN
iiclr-17476	451	2	.	.	PROPN
iiclr-17476	451	3	&	&	CCONJ
iiclr-17476	451	4	ta	ta	PROPN
iiclr-17476	451	5	.	.	PUNCT
iiclr-17476	451	6	code	code	PROPN
iiclr-17476	451	7	§	§	PROPN
iiclr-17476	451	8	25115(b	25115(b	PROPN
iiclr-17476	451	9	)	)	PUNCT
iiclr-17476	451	10	(	(	PUNCT
iiclr-17476	451	11	west	west	NOUN
iiclr-17476	451	12	supp	supp	PROPN
iiclr-17476	451	13	.	.	PUNCT
iiclr-17476	451	14	1991	1991	NUM
iiclr-17476	451	15	)	)	PUNCT
iiclr-17476	451	16	.	.	PUNCT
iiclr-17476	452	1	89	89	NUM
iiclr-17476	452	2	.	.	PUNCT
iiclr-17476	453	1	i	i	PRON
iiclr-17476	453	2	d.	d.	PROPN
iiclr-17476	453	3	90	90	NUM
iiclr-17476	453	4	.	.	PUNCT
iiclr-17476	454	1	container	container	PROPN
iiclr-17476	454	2	corp	corp	PROPN
iiclr-17476	454	3	.	.	PROPN
iiclr-17476	454	4	of	of	ADP
iiclr-17476	454	5	am	be	AUX
iiclr-17476	454	6	.	.	PUNCT
iiclr-17476	455	1	v.	v.	ADP
iiclr-17476	455	2	franchise	franchise	PROPN
iiclr-17476	455	3	tax	tax	PROPN
iiclr-17476	455	4	bd	bd	PROPN
iiclr-17476	455	5	.	.	PROPN
iiclr-17476	455	6	,	,	PUNCT
iiclr-17476	455	7	463	463	NUM
iiclr-17476	455	8	u.s	u.s	PROPN
iiclr-17476	455	9	.	.	PROPN
iiclr-17476	455	10	159	159	NUM
iiclr-17476	455	11	,	,	PUNCT
iiclr-17476	455	12	180	180	NUM
iiclr-17476	455	13	(	(	PUNCT
iiclr-17476	455	14	1983	1983	NUM
iiclr-17476	455	15	)	)	PUNCT
iiclr-17476	455	16	.	.	PUNCT
iiclr-17476	456	1	91	91	NUM
iiclr-17476	456	2	.	.	PUNCT
iiclr-17476	457	1	jurinski	jurinski	PROPN
iiclr-17476	457	2	,	,	PUNCT
iiclr-17476	457	3	supra	supra	PROPN
iiclr-17476	457	4	note	note	PROPN
iiclr-17476	457	5	8	8	NUM
iiclr-17476	457	6	,	,	PUNCT
iiclr-17476	457	7	at	at	ADP
iiclr-17476	457	8	35	35	NUM
iiclr-17476	457	9	.	.	PUNCT
iiclr-17476	458	1	[	[	X
iiclr-17476	458	2	vol	vol	NOUN
iiclr-17476	458	3	.	.	PUNCT
iiclr-17476	458	4	3:135	3:135	NUM
iiclr-17476	458	5	california	california	PROPN
iiclr-17476	458	6	and	and	CCONJ
iiclr-17476	458	7	unitary	unitary	ADJ
iiclr-17476	458	8	taxation	taxation	NOUN
iiclr-17476	458	9	taxation	taxation	NOUN
iiclr-17476	458	10	.	.	PUNCT
iiclr-17476	459	1	however	however	ADV
iiclr-17476	459	2	,	,	PUNCT
iiclr-17476	459	3	upon	upon	SCONJ
iiclr-17476	459	4	further	further	ADJ
iiclr-17476	459	5	reflection	reflection	NOUN
iiclr-17476	459	6	,	,	PUNCT
iiclr-17476	459	7	the	the	DET
iiclr-17476	459	8	reagan	reagan	PROPN
iiclr-17476	459	9	administration	administration	NOUN
iiclr-17476	459	10	was	be	AUX
iiclr-17476	459	11	critical	critical	ADJ
iiclr-17476	459	12	of	of	ADP
iiclr-17476	459	13	the	the	DET
iiclr-17476	459	14	election	election	NOUN
iiclr-17476	459	15	fee	fee	NOUN
iiclr-17476	459	16	,	,	PUNCT
iiclr-17476	459	17	the	the	DET
iiclr-17476	459	18	treatment	treatment	NOUN
iiclr-17476	459	19	of	of	ADP
iiclr-17476	459	20	u.s	u.s	PROPN
iiclr-17476	459	21	.	.	PROPN
iiclr-17476	459	22	80/20	80/20	NUM
iiclr-17476	459	23	corporations	corporation	NOUN
iiclr-17476	459	24	,	,	PUNCT
iiclr-17476	459	25	and	and	CCONJ
iiclr-17476	459	26	the	the	DET
iiclr-17476	459	27	treatment	treatment	NOUN
iiclr-17476	459	28	of	of	ADP
iiclr-17476	459	29	foreign	foreign	ADJ
iiclr-17476	459	30	dividends	dividend	NOUN
iiclr-17476	459	31	.	.	PUNCT
iiclr-17476	460	1	92	92	NUM
iiclr-17476	460	2	obviously	obviously	ADV
iiclr-17476	460	3	,	,	PUNCT
iiclr-17476	460	4	one	one	NUM
iiclr-17476	460	5	of	of	ADP
iiclr-17476	460	6	the	the	DET
iiclr-17476	460	7	grounds	ground	NOUN
iiclr-17476	460	8	that	that	SCONJ
iiclr-17476	460	9	a	a	DET
iiclr-17476	460	10	taxpayer	taxpayer	NOUN
iiclr-17476	460	11	will	will	AUX
iiclr-17476	460	12	continue	continue	VERB
iiclr-17476	460	13	to	to	PART
iiclr-17476	460	14	use	use	VERB
iiclr-17476	460	15	for	for	ADP
iiclr-17476	460	16	protesting	protest	VERB
iiclr-17476	460	17	an	an	DET
iiclr-17476	460	18	assessment	assessment	NOUN
iiclr-17476	460	19	is	be	AUX
iiclr-17476	460	20	that	that	SCONJ
iiclr-17476	460	21	worldwide	worldwide	ADJ
iiclr-17476	460	22	unitary	unitary	ADJ
iiclr-17476	460	23	taxation	taxation	NOUN
iiclr-17476	460	24	contravenes	contravene	VERB
iiclr-17476	460	25	the	the	DET
iiclr-17476	460	26	federal	federal	ADJ
iiclr-17476	460	27	policies	policy	NOUN
iiclr-17476	460	28	of	of	ADP
iiclr-17476	460	29	the	the	DET
iiclr-17476	460	30	united	united	PROPN
iiclr-17476	460	31	states	states	PROPN
iiclr-17476	460	32	.	.	PUNCT
iiclr-17476	461	1	the	the	DET
iiclr-17476	461	2	third	third	ADJ
iiclr-17476	461	3	shortcoming	shortcoming	NOUN
iiclr-17476	461	4	of	of	ADP
iiclr-17476	461	5	california	california	PROPN
iiclr-17476	461	6	's	's	PART
iiclr-17476	461	7	enactment	enactment	NOUN
iiclr-17476	461	8	is	be	AUX
iiclr-17476	461	9	that	that	SCONJ
iiclr-17476	461	10	it	it	PRON
iiclr-17476	461	11	demands	demand	VERB
iiclr-17476	461	12	a	a	DET
iiclr-17476	461	13	fee	fee	NOUN
iiclr-17476	461	14	in	in	ADP
iiclr-17476	461	15	exchange	exchange	NOUN
iiclr-17476	461	16	for	for	ADP
iiclr-17476	461	17	making	make	VERB
iiclr-17476	461	18	a	a	DET
iiclr-17476	461	19	water	water	NOUN
iiclr-17476	461	20	's	's	PART
iiclr-17476	461	21	edge	edge	NOUN
iiclr-17476	461	22	election	election	NOUN
iiclr-17476	461	23	.	.	PUNCT
iiclr-17476	462	1	by	by	ADP
iiclr-17476	462	2	demanding	demand	VERB
iiclr-17476	462	3	a	a	DET
iiclr-17476	462	4	fee	fee	NOUN
iiclr-17476	462	5	,	,	PUNCT
iiclr-17476	462	6	california	california	PROPN
iiclr-17476	462	7	forces	force	VERB
iiclr-17476	462	8	an	an	DET
iiclr-17476	462	9	mnc	mnc	PROPN
iiclr-17476	462	10	to	to	PART
iiclr-17476	462	11	calculate	calculate	VERB
iiclr-17476	462	12	worldwide	worldwide	ADJ
iiclr-17476	462	13	property	property	NOUN
iiclr-17476	462	14	,	,	PUNCT
iiclr-17476	462	15	sales	sale	NOUN
iiclr-17476	462	16	,	,	PUNCT
iiclr-17476	462	17	and	and	CCONJ
iiclr-17476	462	18	payroll	payroll	NOUN
iiclr-17476	462	19	.	.	PUNCT
iiclr-17476	463	1	assuming	assume	VERB
iiclr-17476	463	2	the	the	DET
iiclr-17476	463	3	mnc	mnc	PROPN
iiclr-17476	463	4	is	be	AUX
iiclr-17476	463	5	a	a	DET
iiclr-17476	463	6	profit	profit	NOUN
iiclr-17476	463	7	maximizing	maximize	VERB
iiclr-17476	463	8	entity	entity	NOUN
iiclr-17476	463	9	,	,	PUNCT
iiclr-17476	463	10	it	it	PRON
iiclr-17476	463	11	will	will	AUX
iiclr-17476	463	12	calculate	calculate	VERB
iiclr-17476	463	13	the	the	DET
iiclr-17476	463	14	taxable	taxable	ADJ
iiclr-17476	463	15	income	income	NOUN
iiclr-17476	463	16	of	of	ADP
iiclr-17476	463	17	the	the	DET
iiclr-17476	463	18	unitary	unitary	ADJ
iiclr-17476	463	19	business	business	NOUN
iiclr-17476	463	20	and	and	CCONJ
iiclr-17476	463	21	california	california	PROPN
iiclr-17476	463	22	's	's	PART
iiclr-17476	463	23	apportionment	apportionment	ADJ
iiclr-17476	463	24	percentage	percentage	NOUN
iiclr-17476	463	25	.	.	PUNCT
iiclr-17476	464	1	the	the	DET
iiclr-17476	464	2	taxable	taxable	ADJ
iiclr-17476	464	3	income	income	NOUN
iiclr-17476	464	4	attributed	attribute	VERB
iiclr-17476	464	5	to	to	ADP
iiclr-17476	464	6	california	california	PROPN
iiclr-17476	464	7	will	will	AUX
iiclr-17476	464	8	be	be	AUX
iiclr-17476	464	9	compared	compare	VERB
iiclr-17476	464	10	to	to	ADP
iiclr-17476	464	11	the	the	DET
iiclr-17476	464	12	taxable	taxable	ADJ
iiclr-17476	464	13	income	income	NOUN
iiclr-17476	464	14	to	to	ADP
iiclr-17476	464	15	california	california	PROPN
iiclr-17476	464	16	when	when	SCONJ
iiclr-17476	464	17	the	the	DET
iiclr-17476	464	18	water	water	NOUN
iiclr-17476	464	19	's	's	PART
iiclr-17476	464	20	edge	edge	NOUN
iiclr-17476	464	21	election	election	NOUN
iiclr-17476	464	22	fee	fee	NOUN
iiclr-17476	464	23	is	be	AUX
iiclr-17476	464	24	taken	take	VERB
iiclr-17476	464	25	.	.	PUNCT
iiclr-17476	465	1	the	the	DET
iiclr-17476	465	2	mnc	mnc	PROPN
iiclr-17476	465	3	will	will	AUX
iiclr-17476	465	4	presumably	presumably	ADV
iiclr-17476	465	5	choose	choose	VERB
iiclr-17476	465	6	the	the	DET
iiclr-17476	465	7	lesser	less	ADJ
iiclr-17476	465	8	of	of	ADP
iiclr-17476	465	9	the	the	DET
iiclr-17476	465	10	election	election	NOUN
iiclr-17476	465	11	fee	fee	NOUN
iiclr-17476	465	12	or	or	CCONJ
iiclr-17476	465	13	california	california	PROPN
iiclr-17476	465	14	tax	tax	NOUN
iiclr-17476	465	15	.	.	PUNCT
iiclr-17476	466	1	such	such	ADJ
iiclr-17476	466	2	calculations	calculation	NOUN
iiclr-17476	466	3	will	will	AUX
iiclr-17476	466	4	be	be	AUX
iiclr-17476	466	5	just	just	ADV
iiclr-17476	466	6	as	as	ADV
iiclr-17476	466	7	expensive	expensive	ADJ
iiclr-17476	466	8	and	and	CCONJ
iiclr-17476	466	9	suffer	suffer	VERB
iiclr-17476	466	10	the	the	DET
iiclr-17476	466	11	same	same	ADJ
iiclr-17476	466	12	flaws	flaw	NOUN
iiclr-17476	466	13	as	as	SCONJ
iiclr-17476	466	14	discussed	discuss	VERB
iiclr-17476	466	15	earlier	early	ADV
iiclr-17476	466	16	.	.	PUNCT
iiclr-17476	467	1	91	91	NUM
iiclr-17476	467	2	because	because	SCONJ
iiclr-17476	467	3	the	the	DET
iiclr-17476	467	4	water	water	NOUN
iiclr-17476	467	5	's	's	PART
iiclr-17476	467	6	edge	edge	NOUN
iiclr-17476	467	7	contract	contract	NOUN
iiclr-17476	467	8	is	be	AUX
iiclr-17476	467	9	for	for	ADP
iiclr-17476	467	10	a	a	DET
iiclr-17476	467	11	term	term	NOUN
iiclr-17476	467	12	of	of	ADP
iiclr-17476	467	13	five	five	NUM
iiclr-17476	467	14	years	year	NOUN
iiclr-17476	467	15	,	,	PUNCT
iiclr-17476	467	16	one	one	PRON
iiclr-17476	467	17	might	might	AUX
iiclr-17476	467	18	conclude	conclude	VERB
iiclr-17476	467	19	that	that	SCONJ
iiclr-17476	467	20	the	the	DET
iiclr-17476	467	21	cost	cost	NOUN
iiclr-17476	467	22	of	of	ADP
iiclr-17476	467	23	calculating	calculate	VERB
iiclr-17476	467	24	the	the	DET
iiclr-17476	467	25	unitary	unitary	ADJ
iiclr-17476	467	26	tax	tax	NOUN
iiclr-17476	467	27	will	will	AUX
iiclr-17476	467	28	be	be	AUX
iiclr-17476	467	29	one	one	NUM
iiclr-17476	467	30	-	-	PUNCT
iiclr-17476	467	31	fifth	fifth	NOUN
iiclr-17476	467	32	of	of	ADP
iiclr-17476	467	33	what	what	PRON
iiclr-17476	467	34	it	it	PRON
iiclr-17476	467	35	was	be	AUX
iiclr-17476	467	36	prior	prior	ADV
iiclr-17476	467	37	to	to	ADP
iiclr-17476	467	38	the	the	DET
iiclr-17476	467	39	election	election	NOUN
iiclr-17476	467	40	.	.	PUNCT
iiclr-17476	468	1	however	however	ADV
iiclr-17476	468	2	,	,	PUNCT
iiclr-17476	468	3	these	these	DET
iiclr-17476	468	4	savings	saving	NOUN
iiclr-17476	468	5	might	might	AUX
iiclr-17476	468	6	be	be	AUX
iiclr-17476	468	7	overstated	overstate	VERB
iiclr-17476	468	8	because	because	SCONJ
iiclr-17476	468	9	one	one	PRON
iiclr-17476	468	10	might	might	AUX
iiclr-17476	468	11	just	just	ADV
iiclr-17476	468	12	as	as	ADV
iiclr-17476	468	13	easily	easily	ADV
iiclr-17476	468	14	conclude	conclude	VERB
iiclr-17476	468	15	that	that	SCONJ
iiclr-17476	468	16	the	the	DET
iiclr-17476	468	17	magnitude	magnitude	NOUN
iiclr-17476	468	18	of	of	ADP
iiclr-17476	468	19	the	the	DET
iiclr-17476	468	20	decision	decision	NOUN
iiclr-17476	468	21	would	would	AUX
iiclr-17476	468	22	involve	involve	VERB
iiclr-17476	468	23	five	five	NUM
iiclr-17476	468	24	-	-	PUNCT
iiclr-17476	468	25	year	year	NOUN
iiclr-17476	468	26	projections	projection	NOUN
iiclr-17476	468	27	.	.	PUNCT
iiclr-17476	469	1	nevertheless	nevertheless	ADV
iiclr-17476	469	2	,	,	PUNCT
iiclr-17476	469	3	an	an	DET
iiclr-17476	469	4	mnc	mnc	PROPN
iiclr-17476	469	5	will	will	AUX
iiclr-17476	469	6	endure	endure	VERB
iiclr-17476	469	7	considerable	considerable	ADJ
iiclr-17476	469	8	costs	cost	NOUN
iiclr-17476	469	9	to	to	PART
iiclr-17476	469	10	decide	decide	VERB
iiclr-17476	469	11	whether	whether	SCONJ
iiclr-17476	469	12	to	to	PART
iiclr-17476	469	13	take	take	VERB
iiclr-17476	469	14	the	the	DET
iiclr-17476	469	15	water	water	NOUN
iiclr-17476	469	16	's	's	PART
iiclr-17476	469	17	edge	edge	NOUN
iiclr-17476	469	18	election	election	NOUN
iiclr-17476	469	19	.	.	PUNCT
iiclr-17476	470	1	california	california	PROPN
iiclr-17476	470	2	's	's	PART
iiclr-17476	470	3	water	water	NOUN
iiclr-17476	470	4	's	's	PART
iiclr-17476	470	5	edge	edge	NOUN
iiclr-17476	470	6	election	election	NOUN
iiclr-17476	470	7	is	be	AUX
iiclr-17476	470	8	a	a	DET
iiclr-17476	470	9	hybrid	hybrid	NOUN
iiclr-17476	470	10	between	between	ADP
iiclr-17476	470	11	the	the	DET
iiclr-17476	470	12	traditional	traditional	ADJ
iiclr-17476	470	13	separate	separate	ADJ
iiclr-17476	470	14	accounting	accounting	NOUN
iiclr-17476	470	15	method	method	NOUN
iiclr-17476	470	16	and	and	CCONJ
iiclr-17476	470	17	worldwide	worldwide	ADJ
iiclr-17476	470	18	unitary	unitary	ADJ
iiclr-17476	470	19	taxation	taxation	NOUN
iiclr-17476	470	20	.	.	PUNCT
iiclr-17476	471	1	the	the	DET
iiclr-17476	471	2	blending	blending	NOUN
iiclr-17476	471	3	of	of	ADP
iiclr-17476	471	4	the	the	DET
iiclr-17476	471	5	two	two	NUM
iiclr-17476	471	6	concepts	concept	NOUN
iiclr-17476	471	7	may	may	AUX
iiclr-17476	471	8	inspire	inspire	VERB
iiclr-17476	471	9	an	an	DET
iiclr-17476	471	10	abundance	abundance	NOUN
iiclr-17476	471	11	of	of	ADP
iiclr-17476	471	12	litigation	litigation	NOUN
iiclr-17476	471	13	in	in	ADP
iiclr-17476	471	14	the	the	DET
iiclr-17476	471	15	next	next	ADJ
iiclr-17476	471	16	several	several	ADJ
iiclr-17476	471	17	years	year	NOUN
iiclr-17476	471	18	as	as	SCONJ
iiclr-17476	471	19	california	california	PROPN
iiclr-17476	471	20	completes	complete	VERB
iiclr-17476	471	21	its	its	PRON
iiclr-17476	471	22	audits	audits	NOUN
iiclr-17476	471	23	of	of	ADP
iiclr-17476	471	24	mncs	mncs	PROPN
iiclr-17476	471	25	.	.	PUNCT
iiclr-17476	472	1	94	94	NUM
iiclr-17476	473	1	the	the	DET
iiclr-17476	473	2	failure	failure	NOUN
iiclr-17476	473	3	of	of	ADP
iiclr-17476	473	4	california	california	PROPN
iiclr-17476	473	5	to	to	PART
iiclr-17476	473	6	choose	choose	VERB
iiclr-17476	473	7	between	between	ADP
iiclr-17476	473	8	either	either	DET
iiclr-17476	473	9	concept	concept	NOUN
iiclr-17476	473	10	will	will	AUX
iiclr-17476	473	11	further	far	ADV
iiclr-17476	473	12	compound	compound	VERB
iiclr-17476	473	13	the	the	DET
iiclr-17476	473	14	inconsistencies	inconsistency	NOUN
iiclr-17476	473	15	between	between	ADP
iiclr-17476	473	16	california	california	PROPN
iiclr-17476	473	17	and	and	CCONJ
iiclr-17476	473	18	the	the	DET
iiclr-17476	473	19	federal	federal	ADJ
iiclr-17476	473	20	government	government	NOUN
iiclr-17476	473	21	.	.	PUNCT
iiclr-17476	474	1	because	because	SCONJ
iiclr-17476	474	2	separate	separate	ADJ
iiclr-17476	474	3	accounting	accounting	NOUN
iiclr-17476	474	4	and	and	CCONJ
iiclr-17476	474	5	unitary	unitary	ADJ
iiclr-17476	474	6	taxation	taxation	NOUN
iiclr-17476	474	7	have	have	VERB
iiclr-17476	474	8	serious	serious	ADJ
iiclr-17476	474	9	flaws	flaw	NOUN
iiclr-17476	474	10	,	,	PUNCT
iiclr-17476	474	11	the	the	DET
iiclr-17476	474	12	introduction	introduction	NOUN
iiclr-17476	474	13	of	of	ADP
iiclr-17476	474	14	the	the	DET
iiclr-17476	474	15	domestic	domestic	ADJ
iiclr-17476	474	16	corporation	corporation	NOUN
iiclr-17476	474	17	taxation	taxation	NOUN
iiclr-17476	474	18	equality	equality	NOUN
iiclr-17476	474	19	act	act	NOUN
iiclr-17476	474	20	of	of	ADP
iiclr-17476	474	21	1991	1991	NUM
iiclr-17476	474	22	may	may	AUX
iiclr-17476	474	23	serve	serve	VERB
iiclr-17476	474	24	as	as	ADP
iiclr-17476	474	25	a	a	DET
iiclr-17476	474	26	vehicle	vehicle	NOUN
iiclr-17476	474	27	for	for	ADP
iiclr-17476	474	28	further	further	ADJ
iiclr-17476	474	29	discussion	discussion	NOUN
iiclr-17476	474	30	and	and	CCONJ
iiclr-17476	474	31	solve	solve	VERB
iiclr-17476	474	32	a	a	DET
iiclr-17476	474	33	92	92	NUM
iiclr-17476	474	34	.	.	PUNCT
iiclr-17476	475	1	i	i	PRON
iiclr-17476	475	2	d.	d.	PROPN
iiclr-17476	475	3	93	93	NUM
iiclr-17476	475	4	.	.	PUNCT
iiclr-17476	476	1	see	see	VERB
iiclr-17476	476	2	supra	supra	PROPN
iiclr-17476	476	3	notes	note	VERB
iiclr-17476	476	4	43	43	NUM
iiclr-17476	476	5	-	-	SYM
iiclr-17476	476	6	72	72	NUM
iiclr-17476	476	7	.	.	PUNCT
iiclr-17476	477	1	94	94	NUM
iiclr-17476	477	2	.	.	PUNCT
iiclr-17476	478	1	two	two	NUM
iiclr-17476	478	2	california	california	PROPN
iiclr-17476	478	3	cases	case	NOUN
iiclr-17476	478	4	have	have	AUX
iiclr-17476	478	5	expressly	expressly	ADV
iiclr-17476	478	6	refused	refuse	VERB
iiclr-17476	478	7	to	to	PART
iiclr-17476	478	8	address	address	VERB
iiclr-17476	478	9	the	the	DET
iiclr-17476	478	10	constitutionality	constitutionality	NOUN
iiclr-17476	478	11	of	of	ADP
iiclr-17476	478	12	the	the	DET
iiclr-17476	478	13	new	new	ADJ
iiclr-17476	478	14	water	water	NOUN
iiclr-17476	478	15	's	's	PART
iiclr-17476	478	16	edge	edge	NOUN
iiclr-17476	478	17	election	election	NOUN
iiclr-17476	478	18	.	.	PUNCT
iiclr-17476	479	1	colgate	colgate	NOUN
iiclr-17476	479	2	-	-	PUNCT
iiclr-17476	479	3	palmolive	palmolive	PROPN
iiclr-17476	479	4	co.	co.	PROPN
iiclr-17476	480	1	v.	v.	ADP
iiclr-17476	480	2	franchise	franchise	PROPN
iiclr-17476	480	3	tax	tax	PROPN
iiclr-17476	480	4	bd	bd	PROPN
iiclr-17476	480	5	.	.	PROPN
iiclr-17476	480	6	,	,	PUNCT
iiclr-17476	480	7	284	284	NUM
iiclr-17476	480	8	cal	cal	NOUN
iiclr-17476	480	9	.	.	PUNCT
iiclr-17476	481	1	rptr	rptr	PROPN
iiclr-17476	481	2	.	.	PUNCT
iiclr-17476	482	1	780	780	NUM
iiclr-17476	482	2	,	,	PUNCT
iiclr-17476	482	3	fn	fn	NOUN
iiclr-17476	482	4	.	.	NOUN
iiclr-17476	482	5	4	4	NUM
iiclr-17476	482	6	(	(	PUNCT
iiclr-17476	482	7	cal	cal	X
iiclr-17476	482	8	.	.	PUNCT
iiclr-17476	483	1	ct	ct	PROPN
iiclr-17476	483	2	.	.	PUNCT
iiclr-17476	484	1	app	app	PROPN
iiclr-17476	484	2	.	.	PROPN
iiclr-17476	484	3	1991	1991	NUM
iiclr-17476	484	4	)	)	PUNCT
iiclr-17476	484	5	;	;	PUNCT
iiclr-17476	484	6	and	and	CCONJ
iiclr-17476	484	7	barclays	barclays	PROPN
iiclr-17476	484	8	bank	bank	PROPN
iiclr-17476	484	9	int'l	int'l	PROPN
iiclr-17476	484	10	v.	v.	ADP
iiclr-17476	484	11	franchise	franchise	PROPN
iiclr-17476	484	12	tax	tax	PROPN
iiclr-17476	484	13	bd	bd	PROPN
iiclr-17476	484	14	.	.	PROPN
iiclr-17476	484	15	,	,	PUNCT
iiclr-17476	484	16	275	275	NUM
iiclr-17476	484	17	cal	cal	NOUN
iiclr-17476	484	18	.	.	PUNCT
iiclr-17476	485	1	rptr	rptr	PROPN
iiclr-17476	485	2	.	.	PUNCT
iiclr-17476	486	1	626	626	NUM
iiclr-17476	486	2	,	,	PUNCT
iiclr-17476	486	3	fn	fn	NOUN
iiclr-17476	486	4	.	.	NOUN
iiclr-17476	486	5	2	2	NUM
iiclr-17476	486	6	(	(	PUNCT
iiclr-17476	486	7	cal	cal	NUM
iiclr-17476	486	8	.	.	PUNCT
iiclr-17476	487	1	ct	ct	PROPN
iiclr-17476	487	2	.	.	PUNCT
iiclr-17476	488	1	app	app	PROPN
iiclr-17476	488	2	.	.	PROPN
iiclr-17476	488	3	1990	1990	NUM
iiclr-17476	488	4	)	)	PUNCT
iiclr-17476	488	5	.	.	PUNCT
iiclr-17476	489	1	additionally	additionally	ADV
iiclr-17476	489	2	,	,	PUNCT
iiclr-17476	489	3	the	the	DET
iiclr-17476	489	4	california	california	PROPN
iiclr-17476	489	5	legislature	legislature	NOUN
iiclr-17476	489	6	enacted	enact	VERB
iiclr-17476	489	7	a	a	DET
iiclr-17476	489	8	law	law	NOUN
iiclr-17476	489	9	which	which	PRON
iiclr-17476	489	10	mandates	mandate	VERB
iiclr-17476	489	11	all	all	DET
iiclr-17476	489	12	revenues	revenue	NOUN
iiclr-17476	489	13	raised	raise	VERB
iiclr-17476	489	14	by	by	ADP
iiclr-17476	489	15	the	the	DET
iiclr-17476	489	16	water	water	NOUN
iiclr-17476	489	17	's	's	PART
iiclr-17476	489	18	edge	edge	NOUN
iiclr-17476	489	19	election	election	NOUN
iiclr-17476	489	20	be	be	AUX
iiclr-17476	489	21	placed	place	VERB
iiclr-17476	489	22	in	in	ADP
iiclr-17476	489	23	an	an	DET
iiclr-17476	489	24	escrow	escrow	NOUN
iiclr-17476	489	25	account	account	NOUN
iiclr-17476	489	26	pending	pende	VERB
iiclr-17476	489	27	a	a	DET
iiclr-17476	489	28	court	court	NOUN
iiclr-17476	489	29	decision	decision	NOUN
iiclr-17476	489	30	on	on	ADP
iiclr-17476	489	31	the	the	DET
iiclr-17476	489	32	constitutionality	constitutionality	NOUN
iiclr-17476	489	33	of	of	ADP
iiclr-17476	489	34	the	the	DET
iiclr-17476	489	35	new	new	ADJ
iiclr-17476	489	36	law	law	NOUN
iiclr-17476	489	37	.	.	PUNCT
iiclr-17476	490	1	1990	1990	NUM
iiclr-17476	490	2	cal	cal	NOUN
iiclr-17476	490	3	.	.	PUNCT
iiclr-17476	491	1	stat	stat	PROPN
iiclr-17476	491	2	.	.	PUNCT
iiclr-17476	492	1	c.	c.	PROPN
iiclr-17476	492	2	467	467	NUM
iiclr-17476	492	3	,	,	PUNCT
iiclr-17476	492	4	sec	sec	PROPN
iiclr-17476	492	5	.	.	PROPN
iiclr-17476	492	6	11.61	11.61	NUM
iiclr-17476	492	7	.	.	PUNCT
iiclr-17476	492	8	19921	19921	NUM
iiclr-17476	492	9	ind	ind	NOUN
iiclr-17476	492	10	.	.	PUNCT
iiclr-17476	492	11	int'l	int'l	PROPN
iiclr-17476	492	12	&	&	CCONJ
iiclr-17476	492	13	comp	comp	PROPN
iiclr-17476	492	14	.	.	PUNCT
iiclr-17476	493	1	l.	l.	PROPN
iiclr-17476	493	2	rev	rev	PROPN
iiclr-17476	493	3	.	.	PROPN
iiclr-17476	493	4	problem	problem	NOUN
iiclr-17476	493	5	which	which	PRON
iiclr-17476	493	6	dates	date	VERB
iiclr-17476	493	7	back	back	ADV
iiclr-17476	493	8	to	to	ADP
iiclr-17476	493	9	the	the	DET
iiclr-17476	493	10	1970s.95	1970s.95	NUM
iiclr-17476	493	11	unless	unless	SCONJ
iiclr-17476	493	12	a	a	DET
iiclr-17476	493	13	solution	solution	NOUN
iiclr-17476	493	14	is	be	AUX
iiclr-17476	493	15	reached	reach	VERB
iiclr-17476	493	16	,	,	PUNCT
iiclr-17476	493	17	california	california	PROPN
iiclr-17476	493	18	's	's	PART
iiclr-17476	493	19	water	water	NOUN
iiclr-17476	493	20	's	's	PART
iiclr-17476	493	21	edge	edge	NOUN
iiclr-17476	493	22	election	election	NOUN
iiclr-17476	493	23	will	will	AUX
iiclr-17476	493	24	likely	likely	ADV
iiclr-17476	493	25	parallel	parallel	VERB
iiclr-17476	493	26	the	the	DET
iiclr-17476	493	27	evolution	evolution	NOUN
iiclr-17476	493	28	of	of	ADP
iiclr-17476	493	29	worldwide	worldwide	ADJ
iiclr-17476	493	30	unitary	unitary	ADJ
iiclr-17476	493	31	taxation	taxation	NOUN
iiclr-17476	493	32	which	which	PRON
iiclr-17476	493	33	caused	cause	VERB
iiclr-17476	493	34	litigation	litigation	NOUN
iiclr-17476	493	35	and	and	CCONJ
iiclr-17476	493	36	harmed	harm	VERB
iiclr-17476	493	37	foreign	foreign	ADJ
iiclr-17476	493	38	relations	relation	NOUN
iiclr-17476	493	39	for	for	ADP
iiclr-17476	493	40	many	many	ADJ
iiclr-17476	493	41	years	year	NOUN
iiclr-17476	493	42	.	.	PUNCT
iiclr-17476	494	1	robert	robert	PROPN
iiclr-17476	494	2	khuon	khuon	PROPN
iiclr-17476	494	3	wiederstein	wiederstein	PROPN
iiclr-17476	494	4	*	*	PROPN
iiclr-17476	494	5	95	95	NUM
iiclr-17476	494	6	.	.	PUNCT
iiclr-17476	495	1	s.	s.	PROPN
iiclr-17476	495	2	1775	1775	NUM
iiclr-17476	495	3	,	,	PUNCT
iiclr-17476	495	4	104th	104th	PROPN
iiclr-17476	495	5	cong	cong	NOUN
iiclr-17476	495	6	.	.	PUNCT
iiclr-17476	495	7	,	,	PUNCT
iiclr-17476	495	8	1st	1st	ADJ
iiclr-17476	495	9	sess	sess	NOUN
iiclr-17476	495	10	.	.	PUNCT
iiclr-17476	496	1	(	(	PUNCT
iiclr-17476	496	2	1991	1991	NUM
iiclr-17476	496	3	)	)	PUNCT
iiclr-17476	496	4	.	.	PUNCT
iiclr-17476	497	1	*	*	PUNCT
iiclr-17476	497	2	j.d	j.d	PROPN
iiclr-17476	497	3	.	.	PROPN
iiclr-17476	497	4	candidate	candidate	PROPN
iiclr-17476	497	5	,	,	PUNCT
iiclr-17476	497	6	1993	1993	NUM
iiclr-17476	497	7	,	,	PUNCT
iiclr-17476	497	8	indiana	indiana	PROPN
iiclr-17476	497	9	university	university	PROPN
iiclr-17476	497	10	school	school	NOUN
iiclr-17476	497	11	of	of	ADP
iiclr-17476	497	12	law	law	NOUN
iiclr-17476	497	13	-	-	PUNCT
iiclr-17476	497	14	indianapolis	indianapolis	PROPN
iiclr-17476	497	15	.	.	PUNCT
iiclr-17476	498	1	[	[	X
iiclr-17476	498	2	vol	vol	NOUN
iiclr-17476	498	3	.	.	PUNCT
iiclr-17476	498	4	3:135	3:135	NUM