id	sid	tid	token	lemma	pos
iiclr-17530	1	1	why	why	SCONJ
iiclr-17530	1	2	come	come	VERB
iiclr-17530	1	3	to	to	ADP
iiclr-17530	1	4	training	training	NOUN
iiclr-17530	1	5	camp	camp	NOUN
iiclr-17530	1	6	out	out	ADP
iiclr-17530	1	7	of	of	ADP
iiclr-17530	1	8	shape	shape	NOUN
iiclr-17530	1	9	when	when	SCONJ
iiclr-17530	1	10	you	you	PRON
iiclr-17530	1	11	can	can	AUX
iiclr-17530	1	12	work	work	VERB
iiclr-17530	1	13	out	out	ADP
iiclr-17530	1	14	in	in	ADP
iiclr-17530	1	15	the	the	DET
iiclr-17530	1	16	off	off	ADJ
iiclr-17530	1	17	-	-	PUNCT
iiclr-17530	1	18	season	season	NOUN
iiclr-17530	1	19	and	and	CCONJ
iiclr-17530	1	20	lower	lower	VERB
iiclr-17530	1	21	your	your	PRON
iiclr-17530	1	22	taxes	taxis	NOUN
iiclr-17530	1	23	:	:	PUNCT
iiclr-17530	1	24	the	the	DET
iiclr-17530	1	25	taxation	taxation	NOUN
iiclr-17530	1	26	of	of	ADP
iiclr-17530	1	27	professional	professional	ADJ
iiclr-17530	1	28	athletes	athlete	NOUN
iiclr-17530	1	29	why	why	SCONJ
iiclr-17530	1	30	come	come	VERB
iiclr-17530	1	31	to	to	ADP
iiclr-17530	1	32	training	training	NOUN
iiclr-17530	1	33	camp	camp	NOUN
iiclr-17530	1	34	out	out	ADP
iiclr-17530	1	35	of	of	ADP
iiclr-17530	1	36	shape	shape	NOUN
iiclr-17530	1	37	when	when	SCONJ
iiclr-17530	1	38	you	you	PRON
iiclr-17530	1	39	can	can	AUX
iiclr-17530	1	40	work	work	VERB
iiclr-17530	1	41	out	out	ADP
iiclr-17530	1	42	in	in	ADP
iiclr-17530	1	43	the	the	DET
iiclr-17530	1	44	off	off	ADJ
iiclr-17530	1	45	-	-	PUNCT
iiclr-17530	1	46	season	season	NOUN
iiclr-17530	1	47	and	and	CCONJ
iiclr-17530	1	48	lower	lower	VERB
iiclr-17530	1	49	your	your	PRON
iiclr-17530	1	50	taxes	taxis	NOUN
iiclr-17530	1	51	:	:	PUNCT
iiclr-17530	1	52	the	the	DET
iiclr-17530	1	53	taxation	taxation	NOUN
iiclr-17530	1	54	of	of	ADP
iiclr-17530	1	55	professional	professional	ADJ
iiclr-17530	1	56	athletes	athletes	PROPN
iiclr-17530	1	57	i.	i.	PROPN
iiclr-17530	1	58	introduction	introduction	PROPN
iiclr-17530	1	59	professional	professional	ADJ
iiclr-17530	1	60	athletics	athletic	NOUN
iiclr-17530	1	61	have	have	AUX
iiclr-17530	1	62	long	long	ADV
iiclr-17530	1	63	been	be	AUX
iiclr-17530	1	64	a	a	DET
iiclr-17530	1	65	part	part	NOUN
iiclr-17530	1	66	of	of	ADP
iiclr-17530	1	67	north	north	ADJ
iiclr-17530	1	68	american	american	ADJ
iiclr-17530	1	69	culture	culture	NOUN
iiclr-17530	1	70	.	.	PUNCT
iiclr-17530	2	1	throughout	throughout	ADP
iiclr-17530	2	2	the	the	DET
iiclr-17530	2	3	united	united	PROPN
iiclr-17530	2	4	states	states	PROPN
iiclr-17530	2	5	and	and	CCONJ
iiclr-17530	2	6	canada	canada	PROPN
iiclr-17530	2	7	,	,	PUNCT
iiclr-17530	2	8	fans	fan	NOUN
iiclr-17530	2	9	have	have	AUX
iiclr-17530	2	10	been	be	AUX
iiclr-17530	2	11	attending	attend	VERB
iiclr-17530	2	12	sporting	sport	VERB
iiclr-17530	2	13	events	event	NOUN
iiclr-17530	2	14	in	in	ADP
iiclr-17530	2	15	the	the	DET
iiclr-17530	2	16	four	four	NUM
iiclr-17530	2	17	major	major	ADJ
iiclr-17530	2	18	sports	sport	NOUN
iiclr-17530	2	19	'	'	PUNCT
iiclr-17530	2	20	for	for	ADP
iiclr-17530	2	21	decades	decade	NOUN
iiclr-17530	2	22	.	.	PUNCT
iiclr-17530	3	1	however	however	ADV
iiclr-17530	3	2	,	,	PUNCT
iiclr-17530	3	3	when	when	SCONJ
iiclr-17530	3	4	your	your	PRON
iiclr-17530	3	5	favorite	favorite	ADJ
iiclr-17530	3	6	team	team	NOUN
iiclr-17530	3	7	loses	lose	VERB
iiclr-17530	3	8	on	on	ADP
iiclr-17530	3	9	a	a	DET
iiclr-17530	3	10	last	last	ADJ
iiclr-17530	3	11	second	second	ADJ
iiclr-17530	3	12	goal	goal	NOUN
iiclr-17530	3	13	by	by	ADP
iiclr-17530	3	14	the	the	DET
iiclr-17530	3	15	opposing	opposing	ADJ
iiclr-17530	3	16	team	team	NOUN
iiclr-17530	3	17	's	's	PART
iiclr-17530	3	18	star	star	NOUN
iiclr-17530	3	19	player	player	NOUN
iiclr-17530	3	20	,	,	PUNCT
iiclr-17530	3	21	fans	fan	NOUN
iiclr-17530	3	22	can	can	AUX
iiclr-17530	3	23	take	take	VERB
iiclr-17530	3	24	comfort	comfort	NOUN
iiclr-17530	3	25	in	in	ADP
iiclr-17530	3	26	the	the	DET
iiclr-17530	3	27	fact	fact	NOUN
iiclr-17530	3	28	that	that	SCONJ
iiclr-17530	3	29	the	the	DET
iiclr-17530	3	30	opposing	oppose	VERB
iiclr-17530	3	31	player	player	NOUN
iiclr-17530	3	32	will	will	AUX
iiclr-17530	3	33	be	be	AUX
iiclr-17530	3	34	paying	pay	VERB
iiclr-17530	3	35	the	the	DET
iiclr-17530	3	36	price	price	NOUN
iiclr-17530	3	37	for	for	ADP
iiclr-17530	3	38	his	his	PRON
iiclr-17530	3	39	success	success	NOUN
iiclr-17530	3	40	back	back	ADV
iiclr-17530	3	41	to	to	ADP
iiclr-17530	3	42	the	the	DET
iiclr-17530	3	43	fan	fan	NOUN
iiclr-17530	3	44	in	in	ADP
iiclr-17530	3	45	the	the	DET
iiclr-17530	3	46	form	form	NOUN
iiclr-17530	3	47	of	of	ADP
iiclr-17530	3	48	taxes.2	taxes.2	NOUN
iiclr-17530	3	49	with	with	ADP
iiclr-17530	3	50	the	the	DET
iiclr-17530	3	51	increase	increase	NOUN
iiclr-17530	3	52	in	in	ADP
iiclr-17530	3	53	players	player	NOUN
iiclr-17530	3	54	'	'	PART
iiclr-17530	3	55	salaries	salary	NOUN
iiclr-17530	3	56	over	over	ADP
iiclr-17530	3	57	the	the	DET
iiclr-17530	3	58	past	past	ADJ
iiclr-17530	3	59	couple	couple	NOUN
iiclr-17530	3	60	of	of	ADP
iiclr-17530	3	61	decades	decade	NOUN
iiclr-17530	3	62	,	,	PUNCT
iiclr-17530	3	63	the	the	DET
iiclr-17530	3	64	"	"	PUNCT
iiclr-17530	3	65	jock	jock	NOUN
iiclr-17530	3	66	tax"3	tax"3	PROPN
iiclr-17530	3	67	has	have	AUX
iiclr-17530	3	68	been	be	AUX
iiclr-17530	3	69	an	an	DET
iiclr-17530	3	70	increasingly	increasingly	ADV
iiclr-17530	3	71	popular	popular	ADJ
iiclr-17530	3	72	measure	measure	NOUN
iiclr-17530	3	73	among	among	ADP
iiclr-17530	3	74	taxing	tax	VERB
iiclr-17530	3	75	jurisdictions	jurisdiction	NOUN
iiclr-17530	3	76	as	as	ADP
iiclr-17530	3	77	an	an	DET
iiclr-17530	3	78	attempt	attempt	NOUN
iiclr-17530	3	79	to	to	PART
iiclr-17530	3	80	apply	apply	VERB
iiclr-17530	3	81	income	income	NOUN
iiclr-17530	3	82	taxes	taxis	NOUN
iiclr-17530	3	83	to	to	ADP
iiclr-17530	3	84	the	the	DET
iiclr-17530	3	85	salaries	salary	NOUN
iiclr-17530	3	86	of	of	ADP
iiclr-17530	3	87	visiting	visit	VERB
iiclr-17530	3	88	professional	professional	ADJ
iiclr-17530	3	89	baseball	baseball	NOUN
iiclr-17530	3	90	,	,	PUNCT
iiclr-17530	3	91	basketball	basketball	NOUN
iiclr-17530	3	92	,	,	PUNCT
iiclr-17530	3	93	hockey	hockey	NOUN
iiclr-17530	3	94	,	,	PUNCT
iiclr-17530	3	95	and	and	CCONJ
iiclr-17530	3	96	football	football	NOUN
iiclr-17530	3	97	players.4	players.4	PROPN
iiclr-17530	3	98	in	in	ADP
iiclr-17530	3	99	addition	addition	NOUN
iiclr-17530	3	100	,	,	PUNCT
iiclr-17530	3	101	1	1	X
iiclr-17530	3	102	.	.	X
iiclr-17530	4	1	for	for	ADP
iiclr-17530	4	2	purposes	purpose	NOUN
iiclr-17530	4	3	ofthis	ofthi	VERB
iiclr-17530	4	4	note	note	NOUN
iiclr-17530	4	5	,	,	PUNCT
iiclr-17530	4	6	the	the	DET
iiclr-17530	4	7	four	four	NUM
iiclr-17530	4	8	major	major	ADJ
iiclr-17530	4	9	sports	sport	NOUN
iiclr-17530	4	10	include	include	VERB
iiclr-17530	4	11	:	:	PUNCT
iiclr-17530	4	12	baseball	baseball	NOUN
iiclr-17530	4	13	,	,	PUNCT
iiclr-17530	4	14	basketball	basketball	NOUN
iiclr-17530	4	15	,	,	PUNCT
iiclr-17530	4	16	hockey	hockey	NOUN
iiclr-17530	4	17	,	,	PUNCT
iiclr-17530	4	18	and	and	CCONJ
iiclr-17530	4	19	football	football	NOUN
iiclr-17530	4	20	.	.	PUNCT
iiclr-17530	5	1	2	2	X
iiclr-17530	5	2	.	.	X
iiclr-17530	5	3	see	see	VERB
iiclr-17530	5	4	larry	larry	PROPN
iiclr-17530	5	5	williams	williams	PROPN
iiclr-17530	5	6	&	&	CCONJ
iiclr-17530	5	7	sean	sean	PROPN
iiclr-17530	5	8	horgan	horgan	PROPN
iiclr-17530	5	9	,	,	PUNCT
iiclr-17530	5	10	from	from	ADP
iiclr-17530	5	11	rock	rock	NOUN
iiclr-17530	5	12	icon	icon	NOUN
iiclr-17530	5	13	to	to	ADP
iiclr-17530	5	14	ice	ice	NOUN
iiclr-17530	5	15	king	king	NOUN
iiclr-17530	5	16	,	,	PUNCT
iiclr-17530	5	17	state	state	NOUN
iiclr-17530	5	18	wants	want	VERB
iiclr-17530	5	19	taxes	taxis	NOUN
iiclr-17530	5	20	from	from	ADP
iiclr-17530	5	21	the	the	DET
iiclr-17530	5	22	stars	star	NOUN
iiclr-17530	5	23	,	,	PUNCT
iiclr-17530	5	24	the	the	DET
iiclr-17530	5	25	hartford	hartford	PROPN
iiclr-17530	5	26	couratr	couratr	PROPN
iiclr-17530	5	27	,	,	PUNCT
iiclr-17530	5	28	aug	aug	PROPN
iiclr-17530	5	29	.	.	PROPN
iiclr-17530	5	30	17	17	NUM
iiclr-17530	5	31	,	,	PUNCT
iiclr-17530	5	32	1995	1995	NUM
iiclr-17530	5	33	,	,	PUNCT
iiclr-17530	5	34	at	at	ADP
iiclr-17530	5	35	al	al	PROPN
iiclr-17530	5	36	.	.	PROPN
iiclr-17530	6	1	3	3	NUM
iiclr-17530	6	2	.	.	X
iiclr-17530	6	3	thejock	thejock	NOUN
iiclr-17530	6	4	tax	tax	NOUN
iiclr-17530	6	5	refers	refer	VERB
iiclr-17530	6	6	to	to	ADP
iiclr-17530	6	7	the	the	DET
iiclr-17530	6	8	"	"	PUNCT
iiclr-17530	6	9	concept	concept	NOUN
iiclr-17530	6	10	ofmultiple	ofmultiple	ADJ
iiclr-17530	6	11	income	income	NOUN
iiclr-17530	6	12	taxation	taxation	NOUN
iiclr-17530	6	13	ofprofessional	ofprofessional	ADJ
iiclr-17530	6	14	athletes	athlete	NOUN
iiclr-17530	6	15	.elizabeth	.elizabeth	PROPN
iiclr-17530	6	16	c.	c.	PROPN
iiclr-17530	6	17	ekmekjian	ekmekjian	PROPN
iiclr-17530	6	18	,	,	PUNCT
iiclr-17530	6	19	the	the	DET
iiclr-17530	6	20	jock	jock	NOUN
iiclr-17530	6	21	tax	tax	NOUN
iiclr-17530	6	22	:	:	PUNCT
iiclr-17530	6	23	state	state	NOUN
iiclr-17530	6	24	and	and	CCONJ
iiclr-17530	6	25	local	local	ADJ
iiclr-17530	6	26	income	income	NOUN
iiclr-17530	6	27	taxation	taxation	NOUN
iiclr-17530	6	28	of	of	ADP
iiclr-17530	6	29	professional	professional	ADJ
iiclr-17530	6	30	athletes	athlete	NOUN
iiclr-17530	6	31	,	,	PUNCT
iiclr-17530	6	32	4	4	NUM
iiclr-17530	6	33	seton	seton	PROPN
iiclr-17530	6	34	hall	hall	PROPN
iiclr-17530	6	35	j.	j.	PROPN
iiclr-17530	6	36	sport	sport	PROPN
iiclr-17530	6	37	l.	l.	PROPN
iiclr-17530	6	38	229	229	NUM
iiclr-17530	6	39	,	,	PUNCT
iiclr-17530	6	40	230	230	NUM
iiclr-17530	6	41	(	(	PUNCT
iiclr-17530	6	42	1994	1994	NUM
iiclr-17530	6	43	)	)	PUNCT
iiclr-17530	6	44	.	.	PUNCT
iiclr-17530	7	1	4	4	X
iiclr-17530	7	2	.	.	X
iiclr-17530	7	3	see	see	VERB
iiclr-17530	7	4	karen	karen	PROPN
iiclr-17530	7	5	pierog	pierog	PROPN
iiclr-17530	7	6	,	,	PUNCT
iiclr-17530	7	7	players	player	NOUN
iiclr-17530	7	8	on	on	ADP
iiclr-17530	7	9	both	both	DET
iiclr-17530	7	10	sides	side	NOUN
iiclr-17530	7	11	take	take	VERB
iiclr-17530	7	12	a	a	DET
iiclr-17530	7	13	look	look	NOUN
iiclr-17530	7	14	at	at	ADP
iiclr-17530	7	15	the	the	DET
iiclr-17530	7	16	jock	jock	NOUN
iiclr-17530	7	17	tax	tax	NOUN
iiclr-17530	7	18	contest	contest	NOUN
iiclr-17530	7	19	:	:	PUNCT
iiclr-17530	7	20	taxes	taxis	NOUN
iiclr-17530	7	21	on	on	ADP
iiclr-17530	7	22	salaries	salary	NOUN
iiclr-17530	7	23	of	of	ADP
iiclr-17530	7	24	professional	professional	ADJ
iiclr-17530	7	25	athletes	athlete	NOUN
iiclr-17530	7	26	,	,	PUNCT
iiclr-17530	7	27	the	the	DET
iiclr-17530	7	28	bond	bond	NOUN
iiclr-17530	7	29	buyer	buyer	NOUN
iiclr-17530	7	30	,	,	PUNCT
iiclr-17530	7	31	aug	aug	PROPN
iiclr-17530	7	32	.	.	PROPN
iiclr-17530	7	33	14	14	NUM
iiclr-17530	7	34	,	,	PUNCT
iiclr-17530	7	35	1992	1992	NUM
iiclr-17530	7	36	,	,	PUNCT
iiclr-17530	7	37	at	at	ADP
iiclr-17530	7	38	5	5	NUM
iiclr-17530	7	39	.	.	PUNCT
iiclr-17530	7	40	reasons	reason	NOUN
iiclr-17530	7	41	why	why	SCONJ
iiclr-17530	7	42	athletes	athlete	NOUN
iiclr-17530	7	43	are	be	AUX
iiclr-17530	7	44	being	be	AUX
iiclr-17530	7	45	singled	single	VERB
iiclr-17530	7	46	out	out	ADP
iiclr-17530	7	47	for	for	ADP
iiclr-17530	7	48	taxation	taxation	NOUN
iiclr-17530	7	49	include	include	VERB
iiclr-17530	7	50	:	:	PUNCT
iiclr-17530	7	51	1	1	X
iiclr-17530	7	52	)	)	PUNCT
iiclr-17530	7	53	[	[	X
iiclr-17530	7	54	t]heir	t]heir	PRON
iiclr-17530	7	55	earnings	earning	NOUN
iiclr-17530	7	56	have	have	AUX
iiclr-17530	7	57	risen	rise	VERB
iiclr-17530	7	58	rapidly	rapidly	ADV
iiclr-17530	7	59	over	over	ADP
iiclr-17530	7	60	the	the	DET
iiclr-17530	7	61	past	past	ADJ
iiclr-17530	7	62	decade	decade	NOUN
iiclr-17530	7	63	[	[	X
iiclr-17530	7	64	;	;	PUNCT
iiclr-17530	7	65	]	]	PUNCT
iiclr-17530	7	66	2	2	X
iiclr-17530	7	67	)	)	PUNCT
iiclr-17530	7	68	[	[	X
iiclr-17530	7	69	i]t	i]t	PRON
iiclr-17530	7	70	usually	usually	ADV
iiclr-17530	7	71	is	be	AUX
iiclr-17530	7	72	easy	easy	ADJ
iiclr-17530	7	73	to	to	PART
iiclr-17530	7	74	determine	determine	VERB
iiclr-17530	7	75	when	when	SCONJ
iiclr-17530	7	76	these	these	DET
iiclr-17530	7	77	well	well	ADV
iiclr-17530	7	78	-	-	PUNCT
iiclr-17530	7	79	known	know	VERB
iiclr-17530	7	80	athletes	athlete	NOUN
iiclr-17530	7	81	are	be	AUX
iiclr-17530	7	82	present	present	ADJ
iiclr-17530	7	83	in	in	ADP
iiclr-17530	7	84	a	a	DET
iiclr-17530	7	85	particular	particular	ADJ
iiclr-17530	7	86	taxing	tax	VERB
iiclr-17530	7	87	jurisdiction	jurisdiction	NOUN
iiclr-17530	7	88	[	[	X
iiclr-17530	7	89	;	;	PUNCT
iiclr-17530	7	90	]	]	SYM
iiclr-17530	7	91	3	3	X
iiclr-17530	7	92	)	)	PUNCT
iiclr-17530	8	1	[	[	X
iiclr-17530	8	2	tlhere	tlhere	PRON
iiclr-17530	8	3	is	be	AUX
iiclr-17530	8	4	firm	firm	ADJ
iiclr-17530	8	5	constitutional	constitutional	ADJ
iiclr-17530	8	6	authority	authority	NOUN
iiclr-17530	8	7	for	for	ADP
iiclr-17530	8	8	imposing	impose	VERB
iiclr-17530	8	9	taxes	taxis	NOUN
iiclr-17530	8	10	on	on	ADP
iiclr-17530	8	11	athletes	athlete	NOUN
iiclr-17530	8	12	who	who	PRON
iiclr-17530	8	13	perform	perform	VERB
iiclr-17530	8	14	in	in	ADP
iiclr-17530	8	15	jurisdictions	jurisdiction	NOUN
iiclr-17530	8	16	outside	outside	ADP
iiclr-17530	8	17	their	their	PRON
iiclr-17530	8	18	home	home	NOUN
iiclr-17530	8	19	states	state	NOUN
iiclr-17530	8	20	[	[	X
iiclr-17530	8	21	;	;	PUNCT
iiclr-17530	8	22	]	]	SYM
iiclr-17530	8	23	4	4	X
iiclr-17530	8	24	)	)	PUNCT
iiclr-17530	9	1	[	[	X
iiclr-17530	9	2	flor	flor	X
iiclr-17530	9	3	most	most	ADJ
iiclr-17530	9	4	jurisdictions	jurisdiction	NOUN
iiclr-17530	9	5	,	,	PUNCT
iiclr-17530	9	6	imposition	imposition	NOUN
iiclr-17530	9	7	of	of	ADP
iiclr-17530	9	8	the	the	DET
iiclr-17530	9	9	tax	tax	NOUN
iiclr-17530	9	10	does	do	AUX
iiclr-17530	9	11	not	not	PART
iiclr-17530	9	12	require	require	VERB
iiclr-17530	9	13	new	new	ADJ
iiclr-17530	9	14	statutory	statutory	ADJ
iiclr-17530	9	15	authority	authority	NOUN
iiclr-17530	9	16	[	[	X
iiclr-17530	9	17	;	;	PUNCT
iiclr-17530	9	18	]	]	PUNCT
iiclr-17530	9	19	5	5	X
iiclr-17530	9	20	)	)	PUNCT
iiclr-17530	9	21	[	[	X
iiclr-17530	9	22	a]s	a]s	ADJ
iiclr-17530	9	23	nonresidents	nonresident	NOUN
iiclr-17530	9	24	,	,	PUNCT
iiclr-17530	9	25	the	the	DET
iiclr-17530	9	26	athletes	athlete	NOUN
iiclr-17530	9	27	can	can	AUX
iiclr-17530	9	28	not	not	PART
iiclr-17530	9	29	express	express	VERB
iiclr-17530	9	30	their	their	PRON
iiclr-17530	9	31	displeasure	displeasure	NOUN
iiclr-17530	9	32	in	in	ADP
iiclr-17530	9	33	the	the	DET
iiclr-17530	9	34	voting	voting	NOUN
iiclr-17530	9	35	booth	booth	NOUN
iiclr-17530	9	36	[	[	X
iiclr-17530	9	37	;	;	PUNCT
iiclr-17530	9	38	and	and	CCONJ
iiclr-17530	9	39	]	]	PUNCT
iiclr-17530	9	40	6	6	X
iiclr-17530	9	41	)	)	PUNCT
iiclr-17530	9	42	[	[	X
iiclr-17530	9	43	t]he	t]he	ADJ
iiclr-17530	9	44	athletes	athlete	NOUN
iiclr-17530	9	45	can	can	AUX
iiclr-17530	9	46	not	not	PART
iiclr-17530	9	47	respond	respond	VERB
iiclr-17530	9	48	by	by	ADP
iiclr-17530	9	49	avoiding	avoid	VERB
iiclr-17530	9	50	the	the	DET
iiclr-17530	9	51	taxing	tax	VERB
iiclr-17530	9	52	jurisdiction	jurisdiction	NOUN
iiclr-17530	9	53	,	,	PUNCT
iiclr-17530	9	54	since	since	SCONJ
iiclr-17530	9	55	the	the	DET
iiclr-17530	9	56	sites	site	NOUN
iiclr-17530	9	57	at	at	ADP
iiclr-17530	9	58	which	which	PRON
iiclr-17530	9	59	they	they	PRON
iiclr-17530	9	60	play	play	VERB
iiclr-17530	9	61	are	be	AUX
iiclr-17530	9	62	determined	determined	ADJ
iiclr-17530	9	63	for	for	ADP
iiclr-17530	9	64	them	they	PRON
iiclr-17530	9	65	.	.	PUNCT
iiclr-17530	10	1	these	these	DET
iiclr-17530	10	2	factors	factor	NOUN
iiclr-17530	10	3	,	,	PUNCT
iiclr-17530	10	4	coupled	couple	VERB
iiclr-17530	10	5	with	with	ADP
iiclr-17530	10	6	the	the	DET
iiclr-17530	10	7	increased	increase	VERB
iiclr-17530	10	8	fiscal	fiscal	ADJ
iiclr-17530	10	9	pressures	pressure	NOUN
iiclr-17530	10	10	faced	face	VERB
iiclr-17530	10	11	by	by	ADP
iiclr-17530	10	12	many	many	ADJ
iiclr-17530	10	13	state	state	NOUN
iiclr-17530	10	14	and	and	CCONJ
iiclr-17530	10	15	local	local	ADJ
iiclr-17530	10	16	governments	government	NOUN
iiclr-17530	10	17	,	,	PUNCT
iiclr-17530	10	18	have	have	AUX
iiclr-17530	10	19	led	lead	VERB
iiclr-17530	10	20	to	to	ADP
iiclr-17530	10	21	increased	increase	VERB
iiclr-17530	10	22	enforcement	enforcement	NOUN
iiclr-17530	10	23	against	against	ADP
iiclr-17530	10	24	athletes	athlete	NOUN
iiclr-17530	10	25	of	of	ADP
iiclr-17530	10	26	nonresident	nonresident	ADJ
iiclr-17530	10	27	tax	tax	NOUN
iiclr-17530	10	28	laws	law	NOUN
iiclr-17530	10	29	that	that	PRON
iiclr-17530	10	30	in	in	ADP
iiclr-17530	10	31	most	most	ADJ
iiclr-17530	10	32	instances	instance	NOUN
iiclr-17530	10	33	have	have	AUX
iiclr-17530	10	34	been	be	AUX
iiclr-17530	10	35	on	on	ADP
iiclr-17530	10	36	the	the	DET
iiclr-17530	10	37	books	book	NOUN
iiclr-17530	10	38	for	for	ADP
iiclr-17530	10	39	many	many	ADJ
iiclr-17530	10	40	years	year	NOUN
iiclr-17530	10	41	.	.	PUNCT
iiclr-17530	11	1	robert	robert	PROPN
iiclr-17530	11	2	plattner	plattner	PROPN
iiclr-17530	11	3	,	,	PUNCT
iiclr-17530	11	4	fta	fta	PROPN
iiclr-17530	11	5	recommendations	recommendation	NOUN
iiclr-17530	11	6	on	on	ADP
iiclr-17530	11	7	taxing	tax	VERB
iiclr-17530	11	8	nonresident	nonresident	ADJ
iiclr-17530	11	9	athletes	athlete	NOUN
iiclr-17530	11	10	could	could	AUX
iiclr-17530	11	11	have	have	VERB
iiclr-17530	11	12	wider	wide	ADJ
iiclr-17530	11	13	application	application	NOUN
iiclr-17530	11	14	,	,	PUNCT
iiclr-17530	11	15	5	5	NUM
iiclr-17530	11	16	j.	j.	PROPN
iiclr-17530	11	17	multistate	multistate	PROPN
iiclr-17530	11	18	tax'n	tax'n	ADJ
iiclr-17530	11	19	36	36	NUM
iiclr-17530	11	20	,	,	PUNCT
iiclr-17530	11	21	36	36	NUM
iiclr-17530	11	22	(	(	PUNCT
iiclr-17530	11	23	1995	1995	NUM
iiclr-17530	11	24	)	)	PUNCT
iiclr-17530	11	25	.	.	PUNCT
iiclr-17530	12	1	thejock	thejock	PROPN
iiclr-17530	12	2	tax	tax	NOUN
iiclr-17530	12	3	has	have	AUX
iiclr-17530	12	4	become	become	VERB
iiclr-17530	12	5	a	a	DET
iiclr-17530	12	6	selective	selective	ADJ
iiclr-17530	12	7	tax	tax	NOUN
iiclr-17530	12	8	because	because	SCONJ
iiclr-17530	12	9	states	state	VERB
iiclr-17530	12	10	that	that	SCONJ
iiclr-17530	12	11	tax	tax	NOUN
iiclr-17530	12	12	nonresident	nonresident	ADJ
iiclr-17530	12	13	athletes	athlete	NOUN
iiclr-17530	12	14	often	often	ADV
iiclr-17530	12	15	do	do	AUX
iiclr-17530	12	16	not	not	PART
iiclr-17530	12	17	tax	tax	VERB
iiclr-17530	12	18	other	other	ADJ
iiclr-17530	12	19	individuals	individual	NOUN
iiclr-17530	12	20	who	who	PRON
iiclr-17530	12	21	have	have	VERB
iiclr-17530	12	22	greater	great	ADJ
iiclr-17530	12	23	contacts	contact	NOUN
iiclr-17530	12	24	with	with	ADP
iiclr-17530	12	25	the	the	DET
iiclr-17530	12	26	state	state	NOUN
iiclr-17530	12	27	.	.	PUNCT
iiclr-17530	13	1	see	see	VERB
iiclr-17530	13	2	ekmekjian	ekmekjian	ADJ
iiclr-17530	13	3	,	,	PUNCT
iiclr-17530	13	4	supra	supra	PROPN
iiclr-17530	13	5	note	note	NOUN
iiclr-17530	13	6	3	3	NUM
iiclr-17530	13	7	,	,	PUNCT
iiclr-17530	13	8	at	at	ADP
iiclr-17530	13	9	244	244	NUM
iiclr-17530	13	10	;	;	PUNCT
iiclr-17530	13	11	tim	tim	PROPN
iiclr-17530	13	12	novak	novak	PROPN
iiclr-17530	13	13	,	,	PUNCT
iiclr-17530	13	14	tax	tax	NOUN
iiclr-17530	13	15	penalty	penalty	NOUN
iiclr-17530	13	16	for	for	ADP
iiclr-17530	13	17	traveling	travel	VERB
iiclr-17530	13	18	,	,	PUNCT
iiclr-17530	13	19	ci	ci	PROPN
iiclr-17530	13	20	.	.	PROPN
iiclr-17530	13	21	sun	sun	PROPN
iiclr-17530	13	22	-	-	PUNCT
iiclr-17530	13	23	times	times	PROPN
iiclr-17530	13	24	,	,	PUNCT
iiclr-17530	13	25	mar	mar	PROPN
iiclr-17530	13	26	.	.	PROPN
iiclr-17530	13	27	23	23	NUM
iiclr-17530	13	28	,	,	PUNCT
iiclr-17530	13	29	1997	1997	NUM
iiclr-17530	13	30	,	,	PUNCT
iiclr-17530	13	31	at	at	ADP
iiclr-17530	13	32	21	21	NUM
iiclr-17530	13	33	;	;	PUNCT
iiclr-17530	13	34	earl	earl	PROPN
iiclr-17530	13	35	c.	c.	PROPN
iiclr-17530	13	36	gottschalk	gottschalk	PROPN
iiclr-17530	13	37	jr	jr	PROPN
iiclr-17530	13	38	.	.	PROPN
iiclr-17530	13	39	,	,	PUNCT
iiclr-17530	13	40	welcome	welcome	INTJ
iiclr-17530	13	41	,	,	PUNCT
iiclr-17530	13	42	traveler	traveler	NOUN
iiclr-17530	13	43	:	:	PUNCT
iiclr-17530	13	44	some	some	DET
iiclr-17530	13	45	states	state	NOUN
iiclr-17530	13	46	and	and	CCONJ
iiclr-17530	13	47	cities	city	NOUN
iiclr-17530	13	48	with	with	ADP
iiclr-17530	13	49	income	income	NOUN
iiclr-17530	13	50	taxes	taxis	NOUN
iiclr-17530	13	51	go	go	VERB
iiclr-17530	13	52	after	after	ADP
iiclr-17530	13	53	rich	rich	ADJ
iiclr-17530	13	54	visitors	visitor	NOUN
iiclr-17530	13	55	,	,	PUNCT
iiclr-17530	13	56	wall	wall	PROPN
iiclr-17530	13	57	st	st	PROPN
iiclr-17530	13	58	.	.	PROPN
iiclr-17530	13	59	j.	j.	PROPN
iiclr-17530	13	60	,	,	PUNCT
iiclr-17530	13	61	apr	apr	PROPN
iiclr-17530	13	62	.	.	PROPN
iiclr-17530	13	63	15	15	NUM
iiclr-17530	13	64	,	,	PUNCT
iiclr-17530	13	65	1993	1993	NUM
iiclr-17530	13	66	,	,	PUNCT
iiclr-17530	13	67	at	at	ADP
iiclr-17530	13	68	a	a	DET
iiclr-17530	13	69	1	1	NUM
iiclr-17530	13	70	.	.	PUNCT
iiclr-17530	14	1	see	see	VERB
iiclr-17530	14	2	generally	generally	ADV
iiclr-17530	14	3	james	james	PROPN
iiclr-17530	14	4	overstreet	overstreet	PROPN
iiclr-17530	14	5	,	,	PUNCT
iiclr-17530	14	6	good	good	PROPN
iiclr-17530	14	7	news	news	PROPN
iiclr-17530	14	8	ind	ind	PROPN
iiclr-17530	14	9	.	.	PUNCT
iiclr-17530	15	1	int'l	int'l	PROPN
iiclr-17530	15	2	&	&	CCONJ
iiclr-17530	15	3	comp	comp	PROPN
iiclr-17530	15	4	.	.	PUNCT
iiclr-17530	16	1	l.	l.	PROPN
iiclr-17530	16	2	rev	rev	PROPN
iiclr-17530	16	3	.	.	PROPN
iiclr-17530	16	4	baseball,5	baseball,5	ADJ
iiclr-17530	16	5	basketball,6	basketball,6	NOUN
iiclr-17530	16	6	and	and	CCONJ
iiclr-17530	16	7	hockey7	hockey7	NOUN
iiclr-17530	16	8	also	also	ADV
iiclr-17530	16	9	have	have	VERB
iiclr-17530	16	10	franchises	franchise	NOUN
iiclr-17530	16	11	in	in	ADP
iiclr-17530	16	12	canada	canada	PROPN
iiclr-17530	16	13	.	.	PUNCT
iiclr-17530	17	1	therefore	therefore	ADV
iiclr-17530	17	2	,	,	PUNCT
iiclr-17530	17	3	the	the	DET
iiclr-17530	17	4	athletes	athlete	NOUN
iiclr-17530	17	5	who	who	PRON
iiclr-17530	17	6	participate	participate	VERB
iiclr-17530	17	7	in	in	ADP
iiclr-17530	17	8	these	these	DET
iiclr-17530	17	9	sports	sport	NOUN
iiclr-17530	17	10	end	end	VERB
iiclr-17530	17	11	up	up	ADP
iiclr-17530	17	12	paying	pay	VERB
iiclr-17530	17	13	income	income	NOUN
iiclr-17530	17	14	tax	tax	NOUN
iiclr-17530	17	15	to	to	ADP
iiclr-17530	17	16	canada	canada	PROPN
iiclr-17530	17	17	on	on	ADP
iiclr-17530	17	18	both	both	CCONJ
iiclr-17530	17	19	the	the	DET
iiclr-17530	17	20	federal	federal	ADJ
iiclr-17530	17	21	and	and	CCONJ
iiclr-17530	17	22	provincial	provincial	ADJ
iiclr-17530	17	23	levels	level	NOUN
iiclr-17530	17	24	as	as	ADV
iiclr-17530	17	25	well	well	ADV
iiclr-17530	17	26	as	as	ADP
iiclr-17530	17	27	to	to	ADP
iiclr-17530	17	28	the	the	DET
iiclr-17530	17	29	united	united	PROPN
iiclr-17530	17	30	states	states	PROPN
iiclr-17530	17	31	.	.	PUNCT
iiclr-17530	18	1	taxation	taxation	NOUN
iiclr-17530	18	2	in	in	ADP
iiclr-17530	18	3	the	the	DET
iiclr-17530	18	4	united	united	PROPN
iiclr-17530	18	5	states	states	PROPN
iiclr-17530	18	6	is	be	AUX
iiclr-17530	18	7	assessed	assess	VERB
iiclr-17530	18	8	at	at	ADP
iiclr-17530	18	9	the	the	DET
iiclr-17530	18	10	federal	federal	ADJ
iiclr-17530	18	11	,	,	PUNCT
iiclr-17530	18	12	state	state	NOUN
iiclr-17530	18	13	,	,	PUNCT
iiclr-17530	18	14	and	and	CCONJ
iiclr-17530	18	15	local	local	ADJ
iiclr-17530	18	16	levels	level	NOUN
iiclr-17530	18	17	.	.	PUNCT
iiclr-17530	19	1	the	the	DET
iiclr-17530	19	2	tax	tax	NOUN
iiclr-17530	19	3	policy	policy	NOUN
iiclr-17530	19	4	is	be	AUX
iiclr-17530	19	5	nearly	nearly	ADV
iiclr-17530	19	6	a	a	PRON
iiclr-17530	19	7	century	century	NOUN
iiclr-17530	19	8	old	old	ADJ
iiclr-17530	19	9	,	,	PUNCT
iiclr-17530	19	10	but	but	CCONJ
iiclr-17530	19	11	it	it	PRON
iiclr-17530	19	12	has	have	AUX
iiclr-17530	19	13	not	not	PART
iiclr-17530	19	14	been	be	AUX
iiclr-17530	19	15	practiced	practice	VERB
iiclr-17530	19	16	very	very	ADV
iiclr-17530	19	17	much	much	ADV
iiclr-17530	19	18	until	until	ADP
iiclr-17530	19	19	recently	recently	ADV
iiclr-17530	19	20	when	when	SCONJ
iiclr-17530	19	21	the	the	DET
iiclr-17530	19	22	salaries	salary	NOUN
iiclr-17530	19	23	of	of	ADP
iiclr-17530	19	24	professional	professional	ADJ
iiclr-17530	19	25	athletes	athlete	NOUN
iiclr-17530	19	26	began	begin	VERB
iiclr-17530	19	27	to	to	PART
iiclr-17530	19	28	soar	soar	VERB
iiclr-17530	19	29	.	.	PUNCT
iiclr-17530	20	1	8	8	NUM
iiclr-17530	20	2	the	the	DET
iiclr-17530	20	3	focus	focus	NOUN
iiclr-17530	20	4	of	of	ADP
iiclr-17530	20	5	this	this	DET
iiclr-17530	20	6	note	note	NOUN
iiclr-17530	20	7	is	be	AUX
iiclr-17530	20	8	on	on	ADP
iiclr-17530	20	9	the	the	DET
iiclr-17530	20	10	allocation	allocation	NOUN
iiclr-17530	20	11	methods	method	NOUN
iiclr-17530	20	12	used	use	VERB
iiclr-17530	20	13	to	to	PART
iiclr-17530	20	14	determine	determine	VERB
iiclr-17530	20	15	the	the	DET
iiclr-17530	20	16	tax	tax	NOUN
iiclr-17530	20	17	liability	liability	NOUN
iiclr-17530	20	18	professional	professional	ADJ
iiclr-17530	20	19	athletes	athlete	NOUN
iiclr-17530	20	20	face	face	VERB
iiclr-17530	20	21	in	in	ADP
iiclr-17530	20	22	the	the	DET
iiclr-17530	20	23	different	different	ADJ
iiclr-17530	20	24	tax	tax	NOUN
iiclr-17530	20	25	jurisdictions	jurisdiction	NOUN
iiclr-17530	20	26	in	in	ADP
iiclr-17530	20	27	which	which	PRON
iiclr-17530	20	28	they	they	PRON
iiclr-17530	20	29	performand	performand	VERB
iiclr-17530	20	30	how	how	SCONJ
iiclr-17530	20	31	athletes	athlete	NOUN
iiclr-17530	20	32	can	can	AUX
iiclr-17530	20	33	work	work	VERB
iiclr-17530	20	34	with	with	ADP
iiclr-17530	20	35	these	these	DET
iiclr-17530	20	36	allocation	allocation	NOUN
iiclr-17530	20	37	methods	method	NOUN
iiclr-17530	20	38	to	to	PART
iiclr-17530	20	39	ease	ease	VERB
iiclr-17530	20	40	some	some	PRON
iiclr-17530	20	41	of	of	ADP
iiclr-17530	20	42	their	their	PRON
iiclr-17530	20	43	tax	tax	NOUN
iiclr-17530	20	44	burden	burden	NOUN
iiclr-17530	20	45	.	.	PUNCT
iiclr-17530	21	1	part	part	NOUN
iiclr-17530	21	2	ii	ii	PROPN
iiclr-17530	21	3	focuses	focus	VERB
iiclr-17530	21	4	on	on	ADP
iiclr-17530	21	5	residency	residency	NOUN
iiclr-17530	21	6	requirements	requirement	NOUN
iiclr-17530	21	7	used	use	VERB
iiclr-17530	21	8	to	to	PART
iiclr-17530	21	9	determine	determine	VERB
iiclr-17530	21	10	whether	whether	SCONJ
iiclr-17530	21	11	the	the	DET
iiclr-17530	21	12	athlete	athlete	NOUN
iiclr-17530	21	13	is	be	AUX
iiclr-17530	21	14	a	a	DET
iiclr-17530	21	15	resident	resident	NOUN
iiclr-17530	21	16	of	of	ADP
iiclr-17530	21	17	the	the	DET
iiclr-17530	21	18	united	united	PROPN
iiclr-17530	21	19	states	states	PROPN
iiclr-17530	21	20	or	or	CCONJ
iiclr-17530	21	21	canada	canada	PROPN
iiclr-17530	21	22	for	for	ADP
iiclr-17530	21	23	tax	tax	NOUN
iiclr-17530	21	24	purposes	purpose	NOUN
iiclr-17530	21	25	as	as	ADV
iiclr-17530	21	26	well	well	ADV
iiclr-17530	21	27	as	as	ADP
iiclr-17530	21	28	residency	residency	NOUN
iiclr-17530	21	29	requirements	requirement	NOUN
iiclr-17530	21	30	within	within	ADP
iiclr-17530	21	31	the	the	DET
iiclr-17530	21	32	states	state	NOUN
iiclr-17530	21	33	themselves	themselves	PRON
iiclr-17530	21	34	which	which	PRON
iiclr-17530	21	35	are	be	AUX
iiclr-17530	21	36	used	use	VERB
iiclr-17530	21	37	to	to	PART
iiclr-17530	21	38	determine	determine	VERB
iiclr-17530	21	39	how	how	SCONJ
iiclr-17530	21	40	the	the	DET
iiclr-17530	21	41	athletes	athlete	NOUN
iiclr-17530	21	42	are	be	AUX
iiclr-17530	21	43	taxed	tax	VERB
iiclr-17530	21	44	.	.	PUNCT
iiclr-17530	22	1	part	part	PROPN
iiclr-17530	22	2	ii	ii	PROPN
iiclr-17530	22	3	also	also	ADV
iiclr-17530	22	4	discusses	discuss	VERB
iiclr-17530	22	5	the	the	DET
iiclr-17530	22	6	assessment	assessment	NOUN
iiclr-17530	22	7	of	of	ADP
iiclr-17530	22	8	income	income	NOUN
iiclr-17530	22	9	taxes	taxis	NOUN
iiclr-17530	22	10	in	in	ADP
iiclr-17530	22	11	both	both	CCONJ
iiclr-17530	22	12	canada	canada	PROPN
iiclr-17530	22	13	and	and	CCONJ
iiclr-17530	22	14	the	the	DET
iiclr-17530	22	15	united	united	PROPN
iiclr-17530	22	16	states	states	PROPN
iiclr-17530	22	17	.	.	PUNCT
iiclr-17530	23	1	part	part	NOUN
iiclr-17530	23	2	ill	ill	ADV
iiclr-17530	23	3	focuses	focus	VERB
iiclr-17530	23	4	on	on	ADP
iiclr-17530	23	5	the	the	DET
iiclr-17530	23	6	different	different	ADJ
iiclr-17530	23	7	allocation	allocation	NOUN
iiclr-17530	23	8	methods	method	NOUN
iiclr-17530	23	9	which	which	PRON
iiclr-17530	23	10	have	have	AUX
iiclr-17530	23	11	been	be	AUX
iiclr-17530	23	12	used	use	VERB
iiclr-17530	23	13	in	in	ADP
iiclr-17530	23	14	the	the	DET
iiclr-17530	23	15	past	past	NOUN
iiclr-17530	23	16	to	to	PART
iiclr-17530	23	17	allocate	allocate	VERB
iiclr-17530	23	18	the	the	DET
iiclr-17530	23	19	income	income	NOUN
iiclr-17530	23	20	tax	tax	NOUN
iiclr-17530	23	21	owed	owe	VERB
iiclr-17530	23	22	to	to	ADP
iiclr-17530	23	23	revenue	revenue	NOUN
iiclr-17530	23	24	canada,9	canada,9	NOUN
iiclr-17530	23	25	and	and	CCONJ
iiclr-17530	23	26	the	the	DET
iiclr-17530	23	27	united	united	PROPN
iiclr-17530	23	28	states	states	PROPN
iiclr-17530	23	29	on	on	ADP
iiclr-17530	23	30	the	the	DET
iiclr-17530	23	31	federal	federal	ADJ
iiclr-17530	23	32	,	,	PUNCT
iiclr-17530	23	33	state	state	NOUN
iiclr-17530	23	34	,	,	PUNCT
iiclr-17530	23	35	and	and	CCONJ
iiclr-17530	23	36	local	local	ADJ
iiclr-17530	23	37	levels	level	NOUN
iiclr-17530	23	38	.	.	PUNCT
iiclr-17530	24	1	part	part	NOUN
iiclr-17530	24	2	iv	iv	NUM
iiclr-17530	24	3	focuses	focus	VERB
iiclr-17530	24	4	on	on	ADP
iiclr-17530	24	5	planning	planning	NOUN
iiclr-17530	24	6	tools	tool	NOUN
iiclr-17530	24	7	the	the	DET
iiclr-17530	24	8	athlete	athlete	NOUN
iiclr-17530	24	9	can	can	AUX
iiclr-17530	24	10	utilize	utilize	VERB
iiclr-17530	24	11	in	in	ADP
iiclr-17530	24	12	the	the	DET
iiclr-17530	24	13	form	form	NOUN
iiclr-17530	24	14	of	of	ADP
iiclr-17530	24	15	contract	contract	NOUN
iiclr-17530	24	16	negotiation	negotiation	NOUN
iiclr-17530	24	17	in	in	ADP
iiclr-17530	24	18	order	order	NOUN
iiclr-17530	24	19	to	to	PART
iiclr-17530	24	20	use	use	VERB
iiclr-17530	24	21	the	the	DET
iiclr-17530	24	22	allocation	allocation	NOUN
iiclr-17530	24	23	methods	method	NOUN
iiclr-17530	24	24	to	to	ADP
iiclr-17530	24	25	the	the	DET
iiclr-17530	24	26	athlete	athlete	NOUN
iiclr-17530	24	27	's	's	PART
iiclr-17530	24	28	advantage	advantage	NOUN
iiclr-17530	24	29	and	and	CCONJ
iiclr-17530	24	30	thus	thus	ADV
iiclr-17530	24	31	decrease	decrease	VERB
iiclr-17530	24	32	the	the	DET
iiclr-17530	24	33	athlete	athlete	NOUN
iiclr-17530	24	34	's	's	PART
iiclr-17530	24	35	nonresident	nonresident	ADJ
iiclr-17530	24	36	income	income	NOUN
iiclr-17530	24	37	tax	tax	NOUN
iiclr-17530	24	38	liability	liability	NOUN
iiclr-17530	24	39	.	.	PUNCT
iiclr-17530	25	1	i.	i.	NOUN
iiclr-17530	25	2	residency	residency	NOUN
iiclr-17530	25	3	and	and	CCONJ
iiclr-17530	25	4	taxation	taxation	NOUN
iiclr-17530	25	5	a.	a.	NOUN
iiclr-17530	25	6	canadian	canadian	ADJ
iiclr-17530	25	7	residency	residency	NOUN
iiclr-17530	25	8	for	for	ADP
iiclr-17530	25	9	any	any	DET
iiclr-17530	25	10	taxpayer	taxpayer	NOUN
iiclr-17530	25	11	,	,	PUNCT
iiclr-17530	25	12	the	the	DET
iiclr-17530	25	13	place	place	NOUN
iiclr-17530	25	14	of	of	ADP
iiclr-17530	25	15	residence	residence	NOUN
iiclr-17530	25	16	determines	determine	VERB
iiclr-17530	25	17	tax	tax	NOUN
iiclr-17530	25	18	rates	rate	NOUN
iiclr-17530	25	19	and	and	CCONJ
iiclr-17530	25	20	which	which	DET
iiclr-17530	25	21	taxing	tax	VERB
iiclr-17530	25	22	authority	authority	NOUN
iiclr-17530	25	23	has	have	VERB
iiclr-17530	25	24	jurisdiction	jurisdiction	NOUN
iiclr-17530	25	25	.	.	PUNCT
iiclr-17530	26	1	"	"	PUNCT
iiclr-17530	26	2	the	the	DET
iiclr-17530	26	3	term	term	NOUN
iiclr-17530	26	4	'	'	PUNCT
iiclr-17530	26	5	resident	resident	NOUN
iiclr-17530	26	6	'	'	PUNCT
iiclr-17530	26	7	is	be	AUX
iiclr-17530	26	8	not	not	PART
iiclr-17530	26	9	defined	define	VERB
iiclr-17530	26	10	in	in	ADP
iiclr-17530	26	11	the	the	PRON
iiclr-17530	26	12	for	for	ADP
iiclr-17530	26	13	oilers	oiler	NOUN
iiclr-17530	26	14	players	player	NOUN
iiclr-17530	26	15	and	and	CCONJ
iiclr-17530	26	16	their	their	PRON
iiclr-17530	26	17	opponents	opponent	NOUN
iiclr-17530	26	18	:	:	PUNCT
iiclr-17530	26	19	no	no	DET
iiclr-17530	26	20	tennessee	tennessee	NOUN
iiclr-17530	26	21	taxes	taxis	NOUN
iiclr-17530	26	22	,	,	PUNCT
iiclr-17530	26	23	mem	mem	PROPN
iiclr-17530	26	24	.	.	PUNCT
iiclr-17530	26	25	bus	bus	NOUN
iiclr-17530	26	26	.	.	PUNCT
iiclr-17530	27	1	j.	j.	PROPN
iiclr-17530	27	2	,	,	PUNCT
iiclr-17530	27	3	sept	sept	PROPN
iiclr-17530	27	4	.	.	PROPN
iiclr-17530	27	5	29	29	NUM
iiclr-17530	27	6	,	,	PUNCT
iiclr-17530	27	7	1997	1997	NUM
iiclr-17530	27	8	,	,	PUNCT
iiclr-17530	27	9	at	at	ADP
iiclr-17530	27	10	i	i	PRON
iiclr-17530	27	11	(	(	PUNCT
iiclr-17530	27	12	discussing	discuss	VERB
iiclr-17530	27	13	selective	selective	ADJ
iiclr-17530	27	14	enforcement	enforcement	NOUN
iiclr-17530	27	15	of	of	ADP
iiclr-17530	27	16	taxation	taxation	NOUN
iiclr-17530	27	17	on	on	ADP
iiclr-17530	27	18	athletes	athlete	NOUN
iiclr-17530	27	19	using	use	VERB
iiclr-17530	27	20	the	the	DET
iiclr-17530	27	21	illustration	illustration	NOUN
iiclr-17530	27	22	that	that	SCONJ
iiclr-17530	27	23	federal	federal	ADJ
iiclr-17530	27	24	express	express	ADJ
iiclr-17530	27	25	pilots	pilot	NOUN
iiclr-17530	27	26	are	be	AUX
iiclr-17530	27	27	not	not	PART
iiclr-17530	27	28	being	be	AUX
iiclr-17530	27	29	taxed	tax	VERB
iiclr-17530	27	30	when	when	SCONJ
iiclr-17530	27	31	they	they	PRON
iiclr-17530	27	32	land	land	VERB
iiclr-17530	27	33	at	at	ADP
iiclr-17530	27	34	the	the	DET
iiclr-17530	27	35	airport	airport	NOUN
iiclr-17530	27	36	in	in	ADP
iiclr-17530	27	37	a	a	DET
iiclr-17530	27	38	nonresident	nonresident	ADJ
iiclr-17530	27	39	taxing	tax	VERB
iiclr-17530	27	40	jurisdiction	jurisdiction	NOUN
iiclr-17530	27	41	)	)	PUNCT
iiclr-17530	27	42	.	.	PUNCT
iiclr-17530	28	1	5	5	X
iiclr-17530	28	2	.	.	X
iiclr-17530	28	3	baseball	baseball	NOUN
iiclr-17530	28	4	's	's	PART
iiclr-17530	28	5	franchises	franchise	NOUN
iiclr-17530	28	6	in	in	ADP
iiclr-17530	28	7	canada	canada	PROPN
iiclr-17530	28	8	include	include	VERB
iiclr-17530	28	9	the	the	DET
iiclr-17530	28	10	american	american	PROPN
iiclr-17530	28	11	league	league	PROPN
iiclr-17530	28	12	's	's	PART
iiclr-17530	28	13	toronto	toronto	PROPN
iiclr-17530	28	14	blue	blue	PROPN
iiclr-17530	28	15	jays	jays	PROPN
iiclr-17530	28	16	and	and	CCONJ
iiclr-17530	28	17	the	the	DET
iiclr-17530	28	18	national	national	PROPN
iiclr-17530	28	19	league	league	PROPN
iiclr-17530	28	20	's	's	PART
iiclr-17530	28	21	montreal	montreal	PROPN
iiclr-17530	28	22	expos	expos	NOUN
iiclr-17530	28	23	.	.	PUNCT
iiclr-17530	29	1	see	see	VERB
iiclr-17530	29	2	espn.com	espn.com	X
iiclr-17530	29	3	:	:	PUNCT
iiclr-17530	29	4	major	major	ADJ
iiclr-17530	29	5	league	league	NOUN
iiclr-17530	29	6	baseball	baseball	NOUN
iiclr-17530	29	7	standings	standing	NOUN
iiclr-17530	29	8	(	(	PUNCT
iiclr-17530	29	9	visited	visit	VERB
iiclr-17530	29	10	oct	oct	PROPN
iiclr-17530	29	11	.	.	PROPN
iiclr-17530	29	12	29	29	NUM
iiclr-17530	29	13	,	,	PUNCT
iiclr-17530	29	14	1998	1998	NUM
iiclr-17530	29	15	)	)	PUNCT
iiclr-17530	30	1	<	<	X
iiclr-17530	30	2	http://espn.sportszone.com/mlb/standings	http://espn.sportszone.com/mlb/standing	NOUN
iiclr-17530	30	3	>	>	X
iiclr-17530	30	4	.	.	PROPN
iiclr-17530	31	1	6	6	NUM
iiclr-17530	31	2	.	.	X
iiclr-17530	31	3	basketball	basketball	NOUN
iiclr-17530	31	4	's	's	PART
iiclr-17530	31	5	franchises	franchise	NOUN
iiclr-17530	31	6	in	in	ADP
iiclr-17530	31	7	canada	canada	PROPN
iiclr-17530	31	8	include	include	VERB
iiclr-17530	31	9	the	the	DET
iiclr-17530	31	10	toronto	toronto	PROPN
iiclr-17530	31	11	raptors	raptor	NOUN
iiclr-17530	31	12	and	and	CCONJ
iiclr-17530	31	13	the	the	DET
iiclr-17530	31	14	vancouver	vancouver	NOUN
iiclr-17530	31	15	grizzlies	grizzlies	PROPN
iiclr-17530	31	16	.	.	PUNCT
iiclr-17530	32	1	see	see	VERB
iiclr-17530	32	2	espn.corn	espn.corn	ADJ
iiclr-17530	32	3	:	:	PUNCT
iiclr-17530	32	4	nba	nba	PROPN
iiclr-17530	32	5	standings	standing	NOUN
iiclr-17530	32	6	(	(	PUNCT
iiclr-17530	32	7	visited	visit	VERB
iiclr-17530	32	8	oct	oct	PROPN
iiclr-17530	32	9	.	.	PROPN
iiclr-17530	32	10	29	29	NUM
iiclr-17530	32	11	,	,	PUNCT
iiclr-17530	32	12	1998	1998	NUM
iiclr-17530	32	13	)	)	PUNCT
iiclr-17530	33	1	<	<	X
iiclr-17530	33	2	http://espn.sportszone	http://espn.sportszone	NOUN
iiclr-17530	33	3	.	.	PUNCT
iiclr-17530	33	4	com	com	NOUN
iiclr-17530	33	5	/	/	SYM
iiclr-17530	33	6	nba	nba	PROPN
iiclr-17530	33	7	/	/	SYM
iiclr-17530	33	8	standings	standing	NOUN
iiclr-17530	33	9	/	/	SYM
iiclr-17530	33	10	index.html	index.html	PROPN
iiclr-17530	33	11	>	>	PROPN
iiclr-17530	33	12	.	.	PROPN
iiclr-17530	34	1	7	7	NUM
iiclr-17530	34	2	.	.	X
iiclr-17530	34	3	hockey	hockey	NOUN
iiclr-17530	34	4	's	's	PART
iiclr-17530	34	5	franchises	franchise	NOUN
iiclr-17530	34	6	in	in	ADP
iiclr-17530	34	7	canada	canada	PROPN
iiclr-17530	34	8	include	include	VERB
iiclr-17530	34	9	:	:	PUNCT
iiclr-17530	34	10	the	the	DET
iiclr-17530	34	11	montreal	montreal	PROPN
iiclr-17530	34	12	canadiens	canadiens	PROPN
iiclr-17530	34	13	,	,	PUNCT
iiclr-17530	34	14	the	the	DET
iiclr-17530	34	15	toronto	toronto	PROPN
iiclr-17530	34	16	maple	maple	PROPN
iiclr-17530	34	17	leafs	leafs	PROPN
iiclr-17530	34	18	,	,	PUNCT
iiclr-17530	34	19	the	the	DET
iiclr-17530	34	20	calgary	calgary	PROPN
iiclr-17530	34	21	flames	flame	NOUN
iiclr-17530	34	22	,	,	PUNCT
iiclr-17530	34	23	the	the	DET
iiclr-17530	34	24	edmonton	edmonton	NOUN
iiclr-17530	34	25	oilers	oiler	NOUN
iiclr-17530	34	26	,	,	PUNCT
iiclr-17530	34	27	the	the	DET
iiclr-17530	34	28	vancouver	vancouver	PROPN
iiclr-17530	34	29	canucks	canucks	PROPN
iiclr-17530	34	30	,	,	PUNCT
iiclr-17530	34	31	and	and	CCONJ
iiclr-17530	34	32	the	the	DET
iiclr-17530	34	33	ottawa	ottawa	PROPN
iiclr-17530	34	34	senators	senator	NOUN
iiclr-17530	34	35	.	.	PUNCT
iiclr-17530	35	1	seeespn.com	seeespn.com	X
iiclr-17530	35	2	:	:	PUNCT
iiclr-17530	35	3	nhl	nhl	PROPN
iiclr-17530	35	4	standings	standing	NOUN
iiclr-17530	35	5	(	(	PUNCT
iiclr-17530	35	6	visited	visit	VERB
iiclr-17530	35	7	oct	oct	PROPN
iiclr-17530	35	8	.	.	PUNCT
iiclr-17530	35	9	29,1998)<http://espn.sportszone.com	29,1998)<http://espn.sportszone.com	X
iiclr-17530	35	10	/nhvstandingsl	/nhvstandingsl	PUNCT
iiclr-17530	35	11	>	>	X
iiclr-17530	35	12	.	.	PROPN
iiclr-17530	36	1	8	8	X
iiclr-17530	36	2	.	.	X
iiclr-17530	37	1	see	see	VERB
iiclr-17530	37	2	overstreet	overstreet	PROPN
iiclr-17530	37	3	,	,	PUNCT
iiclr-17530	37	4	supra	supra	PROPN
iiclr-17530	37	5	note	note	NOUN
iiclr-17530	37	6	4	4	NUM
iiclr-17530	37	7	,	,	PUNCT
iiclr-17530	37	8	at	at	ADP
iiclr-17530	37	9	i.	i.	NOUN
iiclr-17530	37	10	9	9	NUM
iiclr-17530	37	11	.	.	PUNCT
iiclr-17530	38	1	revenue	revenue	NOUN
iiclr-17530	38	2	canada	canada	PROPN
iiclr-17530	38	3	is	be	AUX
iiclr-17530	38	4	canada	canada	PROPN
iiclr-17530	38	5	's	's	PART
iiclr-17530	38	6	equivalent	equivalent	ADJ
iiclr-17530	38	7	ofthe	ofthe	NOUN
iiclr-17530	38	8	united	united	PROPN
iiclr-17530	38	9	states	states	PROPN
iiclr-17530	38	10	internal	internal	ADJ
iiclr-17530	38	11	revenue	revenue	NOUN
iiclr-17530	38	12	service	service	NOUN
iiclr-17530	38	13	(	(	PUNCT
iiclr-17530	38	14	irs	irs	PROPN
iiclr-17530	38	15	)	)	PUNCT
iiclr-17530	38	16	.	.	PUNCT
iiclr-17530	39	1	[	[	X
iiclr-17530	39	2	vol	vol	NOUN
iiclr-17530	39	3	.	.	PUNCT
iiclr-17530	40	1	i0	i0	PROPN
iiclr-17530	40	2	:	:	PUNCT
iiclr-17530	40	3	i	i	PRON
iiclr-17530	40	4	the	the	DET
iiclr-17530	40	5	taxation	taxation	NOUN
iiclr-17530	40	6	of	of	ADP
iiclr-17530	40	7	professional	professional	ADJ
iiclr-17530	40	8	athletes	athlete	NOUN
iiclr-17530	40	9	income	income	PROPN
iiclr-17530	40	10	tax	tax	PROPN
iiclr-17530	40	11	act	act	PROPN
iiclr-17530	40	12	"	"	PUNCT
iiclr-17530	40	13	in	in	ADP
iiclr-17530	40	14	canada	canada	PROPN
iiclr-17530	40	15	.	.	PUNCT
iiclr-17530	41	1	°	°	PROPN
iiclr-17530	41	2	in	in	ADP
iiclr-17530	41	3	canada	canada	PROPN
iiclr-17530	41	4	,	,	PUNCT
iiclr-17530	41	5	residents	resident	NOUN
iiclr-17530	41	6	are	be	AUX
iiclr-17530	41	7	liable	liable	ADJ
iiclr-17530	41	8	for	for	ADP
iiclr-17530	41	9	income	income	NOUN
iiclr-17530	41	10	tax	tax	NOUN
iiclr-17530	41	11	on	on	ADP
iiclr-17530	41	12	their	their	PRON
iiclr-17530	41	13	world	world	NOUN
iiclr-17530	41	14	income	income	NOUN
iiclr-17530	41	15	.	.	PUNCT
iiclr-17530	41	16	"	"	PUNCT
iiclr-17530	42	1	nonresidents	nonresident	NOUN
iiclr-17530	42	2	are	be	AUX
iiclr-17530	42	3	liable	liable	ADJ
iiclr-17530	42	4	for	for	ADP
iiclr-17530	42	5	tax	tax	NOUN
iiclr-17530	42	6	on	on	ADP
iiclr-17530	42	7	their	their	PRON
iiclr-17530	42	8	canadiansource	canadiansource	NOUN
iiclr-17530	42	9	income	income	NOUN
iiclr-17530	42	10	'	'	PART
iiclr-17530	42	11	2	2	NUM
iiclr-17530	42	12	from	from	ADP
iiclr-17530	42	13	employment	employment	NOUN
iiclr-17530	42	14	,	,	PUNCT
iiclr-17530	42	15	carrying	carry	VERB
iiclr-17530	42	16	on	on	ADP
iiclr-17530	42	17	of	of	ADP
iiclr-17530	42	18	a	a	DET
iiclr-17530	42	19	business	business	NOUN
iiclr-17530	42	20	,	,	PUNCT
iiclr-17530	42	21	and	and	CCONJ
iiclr-17530	42	22	disposition	disposition	NOUN
iiclr-17530	42	23	of	of	ADP
iiclr-17530	42	24	taxable	taxable	ADJ
iiclr-17530	42	25	capital	capital	NOUN
iiclr-17530	42	26	property	property	NOUN
iiclr-17530	42	27	.	.	PUNCT
iiclr-17530	43	1	3	3	NUM
iiclr-17530	43	2	in	in	ADP
iiclr-17530	43	3	canada	canada	PROPN
iiclr-17530	43	4	,	,	PUNCT
iiclr-17530	43	5	residency	residency	NOUN
iiclr-17530	43	6	is	be	AUX
iiclr-17530	43	7	determined	determine	VERB
iiclr-17530	43	8	in	in	ADP
iiclr-17530	43	9	one	one	NUM
iiclr-17530	43	10	of	of	ADP
iiclr-17530	43	11	four	four	NUM
iiclr-17530	43	12	ways	way	NOUN
iiclr-17530	43	13	:	:	PUNCT
iiclr-17530	43	14	full	full	ADJ
iiclr-17530	43	15	-	-	PUNCT
iiclr-17530	43	16	time	time	NOUN
iiclr-17530	43	17	resident	resident	NOUN
iiclr-17530	43	18	,	,	PUNCT
iiclr-17530	43	19	ordinarily	ordinarily	ADV
iiclr-17530	43	20	resident	resident	ADJ
iiclr-17530	43	21	,	,	PUNCT
iiclr-17530	43	22	deemed	deem	VERB
iiclr-17530	43	23	resident	resident	NOUN
iiclr-17530	43	24	,	,	PUNCT
iiclr-17530	43	25	or	or	CCONJ
iiclr-17530	43	26	parttime	parttime	NOUN
iiclr-17530	43	27	resident	resident	NOUN
iiclr-17530	43	28	.	.	PUNCT
iiclr-17530	43	29	'4	'4	PROPN
iiclr-17530	44	1	1	1	NUM
iiclr-17530	44	2	.	.	PUNCT
iiclr-17530	44	3	full	full	ADJ
iiclr-17530	44	4	-	-	PUNCT
iiclr-17530	44	5	time	time	NOUN
iiclr-17530	44	6	resident	resident	NOUN
iiclr-17530	44	7	the	the	DET
iiclr-17530	44	8	first	first	ADJ
iiclr-17530	44	9	method	method	NOUN
iiclr-17530	44	10	used	use	VERB
iiclr-17530	44	11	to	to	PART
iiclr-17530	44	12	determine	determine	VERB
iiclr-17530	44	13	whether	whether	SCONJ
iiclr-17530	44	14	an	an	DET
iiclr-17530	44	15	athlete	athlete	NOUN
iiclr-17530	44	16	may	may	AUX
iiclr-17530	44	17	be	be	AUX
iiclr-17530	44	18	considered	consider	VERB
iiclr-17530	44	19	a	a	DET
iiclr-17530	44	20	resident	resident	NOUN
iiclr-17530	44	21	of	of	ADP
iiclr-17530	44	22	canada	canada	PROPN
iiclr-17530	44	23	is	be	AUX
iiclr-17530	44	24	based	base	VERB
iiclr-17530	44	25	on	on	ADP
iiclr-17530	44	26	the	the	DET
iiclr-17530	44	27	idea	idea	NOUN
iiclr-17530	44	28	of	of	ADP
iiclr-17530	44	29	"	"	PUNCT
iiclr-17530	44	30	full	full	ADJ
iiclr-17530	44	31	-	-	PUNCT
iiclr-17530	44	32	time	time	NOUN
iiclr-17530	44	33	"	"	PUNCT
iiclr-17530	44	34	residency	residency	NOUN
iiclr-17530	44	35	.	.	PUNCT
iiclr-17530	45	1	full	full	ADJ
iiclr-17530	45	2	-	-	PUNCT
iiclr-17530	45	3	time	time	NOUN
iiclr-17530	45	4	residency	residency	NOUN
iiclr-17530	45	5	is	be	AUX
iiclr-17530	45	6	determined	determine	VERB
iiclr-17530	45	7	by	by	ADP
iiclr-17530	45	8	examining	examine	VERB
iiclr-17530	45	9	whether	whether	SCONJ
iiclr-17530	45	10	there	there	PRON
iiclr-17530	45	11	were	be	VERB
iiclr-17530	45	12	residential	residential	ADJ
iiclr-17530	45	13	ties	tie	NOUN
iiclr-17530	45	14	within	within	ADP
iiclr-17530	45	15	canada	canada	PROPN
iiclr-17530	45	16	.	.	PUNCT
iiclr-17530	46	1	5	5	NUM
iiclr-17530	46	2	leading	lead	VERB
iiclr-17530	46	3	case	case	NOUN
iiclr-17530	46	4	law	law	NOUN
iiclr-17530	46	5	has	have	AUX
iiclr-17530	46	6	established	establish	VERB
iiclr-17530	46	7	that	that	DET
iiclr-17530	46	8	residence	residence	NOUN
iiclr-17530	46	9	is	be	AUX
iiclr-17530	46	10	a	a	DET
iiclr-17530	46	11	"	"	PUNCT
iiclr-17530	46	12	continuing	continue	VERB
iiclr-17530	46	13	state	state	NOUN
iiclr-17530	46	14	of	of	ADP
iiclr-17530	46	15	relationship	relationship	NOUN
iiclr-17530	46	16	between	between	ADP
iiclr-17530	46	17	a	a	DET
iiclr-17530	46	18	person	person	NOUN
iiclr-17530	46	19	and	and	CCONJ
iiclr-17530	46	20	a	a	DET
iiclr-17530	46	21	place	place	NOUN
iiclr-17530	46	22	which	which	PRON
iiclr-17530	46	23	arises	arise	VERB
iiclr-17530	46	24	from	from	ADP
iiclr-17530	46	25	the	the	DET
iiclr-17530	46	26	durable	durable	ADJ
iiclr-17530	46	27	concurrence	concurrence	NOUN
iiclr-17530	46	28	of	of	ADP
iiclr-17530	46	29	a	a	DET
iiclr-17530	46	30	number	number	NOUN
iiclr-17530	46	31	of	of	ADP
iiclr-17530	46	32	circumstances	circumstance	NOUN
iiclr-17530	46	33	.	.	PUNCT
iiclr-17530	47	1	"'6	"'6	PUNCT
iiclr-17530	47	2	considerations	consideration	NOUN
iiclr-17530	47	3	for	for	ADP
iiclr-17530	47	4	determining	determine	VERB
iiclr-17530	47	5	a	a	DET
iiclr-17530	47	6	"	"	PUNCT
iiclr-17530	47	7	continuing	continue	VERB
iiclr-17530	47	8	state	state	NOUN
iiclr-17530	47	9	of	of	ADP
iiclr-17530	47	10	relationship	relationship	NOUN
iiclr-17530	47	11	"	"	PUNCT
iiclr-17530	47	12	include	include	VERB
iiclr-17530	47	13	:	:	PUNCT
iiclr-17530	47	14	the	the	DET
iiclr-17530	47	15	maintenance	maintenance	NOUN
iiclr-17530	47	16	of	of	ADP
iiclr-17530	47	17	a	a	DET
iiclr-17530	47	18	dwelling	dwelling	NOUN
iiclr-17530	47	19	suitable	suitable	ADJ
iiclr-17530	47	20	for	for	ADP
iiclr-17530	47	21	year	year	NOUN
iiclr-17530	47	22	round	round	NOUN
iiclr-17530	47	23	occupancy	occupancy	NOUN
iiclr-17530	47	24	,	,	PUNCT
iiclr-17530	47	25	'	'	PUNCT
iiclr-17530	47	26	the	the	DET
iiclr-17530	47	27	fact	fact	NOUN
iiclr-17530	47	28	that	that	SCONJ
iiclr-17530	47	29	a	a	DET
iiclr-17530	47	30	spouse	spouse	NOUN
iiclr-17530	47	31	or	or	CCONJ
iiclr-17530	47	32	dependent	dependent	ADJ
iiclr-17530	47	33	10	10	NUM
iiclr-17530	47	34	.	.	PUNCT
iiclr-17530	48	1	revenue	revenue	PROPN
iiclr-17530	48	2	canada	canada	PROPN
iiclr-17530	48	3	,	,	PUNCT
iiclr-17530	48	4	determination	determination	NOUN
iiclr-17530	48	5	ofan	ofan	NOUN
iiclr-17530	48	6	individual	individual	NOUN
iiclr-17530	48	7	's	's	PART
iiclr-17530	48	8	residence	residence	NOUN
iiclr-17530	48	9	status	status	NOUN
iiclr-17530	48	10	,	,	PUNCT
iiclr-17530	48	11	it-221	it-221	NOUN
iiclr-17530	48	12	r2	r2	PROPN
iiclr-17530	48	13	,	,	PUNCT
iiclr-17530	48	14	feb	feb	PROPN
iiclr-17530	48	15	.	.	PROPN
iiclr-17530	48	16	25	25	NUM
iiclr-17530	48	17	,	,	PUNCT
iiclr-17530	48	18	1983	1983	NUM
iiclr-17530	48	19	as	as	SCONJ
iiclr-17530	48	20	amended	amend	VERB
iiclr-17530	48	21	by	by	ADP
iiclr-17530	48	22	feb	feb	PROPN
iiclr-17530	48	23	.	.	PROPN
iiclr-17530	48	24	20	20	NUM
iiclr-17530	48	25	,	,	PUNCT
iiclr-17530	48	26	1991	1991	NUM
iiclr-17530	48	27	(	(	PUNCT
iiclr-17530	48	28	visited	visit	VERB
iiclr-17530	48	29	nov	nov	PROPN
iiclr-17530	48	30	.	.	PROPN
iiclr-17530	48	31	4	4	NUM
iiclr-17530	48	32	,	,	PUNCT
iiclr-17530	48	33	1998	1998	NUM
iiclr-17530	48	34	)	)	PUNCT
iiclr-17530	49	1	<	<	X
iiclr-17530	49	2	http://www.rc.gc.ca/	http://www.rc.gc.ca/	X
iiclr-17530	49	3	e	e	NOUN
iiclr-17530	49	4	/	/	SYM
iiclr-17530	49	5	pub	pub	NOUN
iiclr-17530	49	6	/	/	SYM
iiclr-17530	49	7	tp/	tp/	PRON
iiclr-17530	49	8	i221r2et	i221r2et	PROPN
iiclr-17530	49	9	/	/	SYM
iiclr-17530	49	10	i221r2e.txt.html	i221r2e.txt.html	X
iiclr-17530	49	11	>	>	X
iiclr-17530	50	1	[	[	X
iiclr-17530	50	2	hereinafter	hereinafter	NOUN
iiclr-17530	50	3	it-221r2	it-221r2	VERB
iiclr-17530	50	4	]	]	PUNCT
iiclr-17530	50	5	.	.	PUNCT
iiclr-17530	51	1	"	"	PUNCT
iiclr-17530	51	2	the	the	DET
iiclr-17530	51	3	courts	court	NOUN
iiclr-17530	51	4	have	have	AUX
iiclr-17530	51	5	held	hold	VERB
iiclr-17530	51	6	that	that	SCONJ
iiclr-17530	51	7	an	an	DET
iiclr-17530	51	8	individual	individual	NOUN
iiclr-17530	51	9	is	be	AUX
iiclr-17530	51	10	resident	resident	ADJ
iiclr-17530	51	11	in	in	ADP
iiclr-17530	51	12	canada	canada	PROPN
iiclr-17530	51	13	for	for	ADP
iiclr-17530	51	14	tax	tax	NOUN
iiclr-17530	51	15	purposes	purpose	NOUN
iiclr-17530	51	16	if	if	SCONJ
iiclr-17530	51	17	canada	canada	PROPN
iiclr-17530	51	18	is	be	AUX
iiclr-17530	51	19	the	the	DET
iiclr-17530	51	20	place	place	NOUN
iiclr-17530	51	21	where	where	SCONJ
iiclr-17530	51	22	he	he	PRON
iiclr-17530	51	23	,	,	PUNCT
iiclr-17530	51	24	in	in	ADP
iiclr-17530	51	25	the	the	DET
iiclr-17530	51	26	settled	settle	VERB
iiclr-17530	51	27	routine	routine	NOUN
iiclr-17530	51	28	of	of	ADP
iiclr-17530	51	29	his	his	PRON
iiclr-17530	51	30	life	life	NOUN
iiclr-17530	51	31	,	,	PUNCT
iiclr-17530	51	32	regularly	regularly	ADV
iiclr-17530	51	33	,	,	PUNCT
iiclr-17530	51	34	normally	normally	ADV
iiclr-17530	51	35	or	or	CCONJ
iiclr-17530	51	36	customarily	customarily	ADV
iiclr-17530	51	37	lives	life	NOUN
iiclr-17530	51	38	.	.	PUNCT
iiclr-17530	52	1	in	in	ADP
iiclr-17530	52	2	making	make	VERB
iiclr-17530	52	3	this	this	DET
iiclr-17530	52	4	determination	determination	NOUN
iiclr-17530	52	5	,	,	PUNCT
iiclr-17530	52	6	all	all	PRON
iiclr-17530	52	7	of	of	ADP
iiclr-17530	52	8	the	the	DET
iiclr-17530	52	9	relevant	relevant	ADJ
iiclr-17530	52	10	facts	fact	NOUN
iiclr-17530	52	11	in	in	ADP
iiclr-17530	52	12	each	each	DET
iiclr-17530	52	13	case	case	NOUN
iiclr-17530	52	14	must	must	AUX
iiclr-17530	52	15	be	be	AUX
iiclr-17530	52	16	considered	consider	VERB
iiclr-17530	52	17	.	.	PUNCT
iiclr-17530	52	18	"	"	PUNCT
iiclr-17530	53	1	i	i	PRON
iiclr-17530	53	2	d.	d.	PROPN
iiclr-17530	53	3	11	11	NUM
iiclr-17530	53	4	.	.	PUNCT
iiclr-17530	54	1	see	see	VERB
iiclr-17530	54	2	income	income	NOUN
iiclr-17530	54	3	tax	tax	PROPN
iiclr-17530	54	4	act	act	PROPN
iiclr-17530	54	5	,	,	PUNCT
iiclr-17530	54	6	r.s.c	r.s.c	ADJ
iiclr-17530	54	7	.	.	PUNCT
iiclr-17530	54	8	1952	1952	NUM
iiclr-17530	54	9	,	,	PUNCT
iiclr-17530	54	10	c.148	c.148	NOUN
iiclr-17530	54	11	,	,	PUNCT
iiclr-17530	54	12	as	as	SCONJ
iiclr-17530	54	13	am	be	AUX
iiclr-17530	54	14	.	.	PUNCT
iiclr-17530	55	1	s.c	s.c	PROPN
iiclr-17530	55	2	.	.	PROPN
iiclr-17530	55	3	1970	1970	NUM
iiclr-17530	55	4	-	-	SYM
iiclr-17530	55	5	71	71	NUM
iiclr-17530	55	6	-	-	SYM
iiclr-17530	55	7	72	72	NUM
iiclr-17530	55	8	,	,	PUNCT
iiclr-17530	55	9	c.	c.	PROPN
iiclr-17530	55	10	63	63	NUM
iiclr-17530	55	11	and	and	CCONJ
iiclr-17530	55	12	subsequently	subsequently	ADV
iiclr-17530	55	13	part	part	VERB
iiclr-17530	55	14	i	i	PRON
iiclr-17530	55	15	§	§	PROPN
iiclr-17530	55	16	2(l	2(l	NUM
iiclr-17530	55	17	)	)	PUNCT
iiclr-17530	55	18	(	(	PUNCT
iiclr-17530	55	19	can	can	AUX
iiclr-17530	55	20	.	.	PUNCT
iiclr-17530	55	21	)	)	PUNCT
iiclr-17530	56	1	(	(	PUNCT
iiclr-17530	56	2	1996	1996	NUM
iiclr-17530	56	3	)	)	PUNCT
iiclr-17530	56	4	;	;	PUNCT
iiclr-17530	57	1	delorrre	delorrre	PROPN
iiclr-17530	57	2	and	and	CCONJ
iiclr-17530	57	3	touche	touche	PROPN
iiclr-17530	57	4	l.l.p	l.l.p	PROPN
iiclr-17530	57	5	.	.	PUNCT
iiclr-17530	57	6	canada	canada	PROPN
iiclr-17530	57	7	14.01	14.01	NUM
iiclr-17530	57	8	residence	residence	NOUN
iiclr-17530	57	9	andnonresidence	andnonresidence	NOUN
iiclr-17530	57	10	,	,	PUNCT
iiclr-17530	57	11	pakt	pakt	NOUN
iiclr-17530	57	12	7	7	NUM
iiclr-17530	57	13	incometaxeson	incometaxeson	PROPN
iiclr-17530	57	14	indmduals	indmdual	NOUN
iiclr-17530	57	15	,	,	PUNCT
iiclr-17530	57	16	ch	ch	NOUN
iiclr-17530	57	17	.	.	PROPN
iiclr-17530	57	18	14	14	NUM
iiclr-17530	57	19	computation	computation	NOUN
iiclr-17530	57	20	of	of	ADP
iiclr-17530	57	21	personal	personal	ADJ
iiclr-17530	57	22	income	income	NOUN
iiclr-17530	57	23	taxes	taxis	NOUN
iiclr-17530	57	24	[	[	X
iiclr-17530	57	25	hereinafter	hereinafter	NOUN
iiclr-17530	57	26	deloitre	deloitre	NOUN
iiclr-17530	57	27	and	and	CCONJ
iiclr-17530	57	28	touche	touche	NOUN
iiclr-17530	57	29	14.01	14.01	NUM
iiclr-17530	57	30	]	]	PUNCT
iiclr-17530	57	31	;	;	PUNCT
iiclr-17530	57	32	john	john	PROPN
iiclr-17530	57	33	salmas	salmas	PROPN
iiclr-17530	57	34	,	,	PUNCT
iiclr-17530	57	35	professional	professional	ADJ
iiclr-17530	57	36	athletes	athlete	NOUN
iiclr-17530	57	37	taxed	tax	VERB
iiclr-17530	57	38	to	to	ADP
iiclr-17530	57	39	death	death	NOUN
iiclr-17530	57	40	?	?	PUNCT
iiclr-17530	58	1	even	even	ADV
iiclr-17530	58	2	they	they	PRON
iiclr-17530	58	3	can	can	AUX
iiclr-17530	58	4	strike	strike	VERB
iiclr-17530	58	5	out	out	ADP
iiclr-17530	58	6	!	!	PUNCT
iiclr-17530	58	7	!	!	PUNCT
iiclr-17530	58	8	!	!	PUNCT
iiclr-17530	59	1	,	,	PUNCT
iiclr-17530	59	2	4	4	NUM
iiclr-17530	59	3	sports	sport	NOUN
iiclr-17530	59	4	law	law	NOUN
iiclr-17530	59	5	.	.	PUNCT
iiclr-17530	60	1	j.	j.	PROPN
iiclr-17530	60	2	255	255	PROPN
iiclr-17530	60	3	,	,	PUNCT
iiclr-17530	60	4	256	256	NUM
iiclr-17530	60	5	-	-	SYM
iiclr-17530	60	6	57	57	NUM
iiclr-17530	60	7	(	(	PUNCT
iiclr-17530	60	8	1997	1997	NUM
iiclr-17530	60	9	)	)	PUNCT
iiclr-17530	60	10	.	.	PUNCT
iiclr-17530	61	1	12	12	NUM
iiclr-17530	61	2	.	.	PUNCT
iiclr-17530	62	1	source	source	NOUN
iiclr-17530	62	2	income	income	NOUN
iiclr-17530	62	3	is	be	AUX
iiclr-17530	62	4	defined	define	VERB
iiclr-17530	62	5	as	as	ADP
iiclr-17530	62	6	the	the	DET
iiclr-17530	62	7	income	income	NOUN
iiclr-17530	62	8	earned	earn	VERB
iiclr-17530	62	9	from	from	ADP
iiclr-17530	62	10	the	the	DET
iiclr-17530	62	11	place	place	NOUN
iiclr-17530	62	12	where	where	SCONJ
iiclr-17530	62	13	the	the	DET
iiclr-17530	62	14	services	service	NOUN
iiclr-17530	62	15	are	be	AUX
iiclr-17530	62	16	performed	perform	VERB
iiclr-17530	62	17	.	.	PUNCT
iiclr-17530	63	1	see	see	VERB
iiclr-17530	63	2	jeffrey	jeffrey	PROPN
iiclr-17530	63	3	l.	l.	PROPN
iiclr-17530	63	4	krasney	krasney	PROPN
iiclr-17530	63	5	,	,	PUNCT
iiclr-17530	63	6	state	state	NOUN
iiclr-17530	63	7	income	income	NOUN
iiclr-17530	63	8	taxation	taxation	NOUN
iiclr-17530	63	9	ofnonresident	ofnonresident	NOUN
iiclr-17530	63	10	professionalathletes	professionalathlete	NOUN
iiclr-17530	63	11	,	,	PUNCT
iiclr-17530	63	12	2	2	NUM
iiclr-17530	63	13	sports	sport	NOUN
iiclr-17530	63	14	law	law	NOUN
iiclr-17530	63	15	.	.	PUNCT
iiclr-17530	64	1	j.	j.	PROPN
iiclr-17530	64	2	127	127	NUM
iiclr-17530	64	3	,	,	PUNCT
iiclr-17530	64	4	132	132	NUM
iiclr-17530	64	5	n.19	n.19	X
iiclr-17530	64	6	(	(	PUNCT
iiclr-17530	64	7	1995	1995	NUM
iiclr-17530	64	8	)	)	PUNCT
iiclr-17530	64	9	;	;	PUNCT
iiclr-17530	64	10	deloitte	deloitte	PROPN
iiclr-17530	64	11	andtouce	andtouce	NOUN
iiclr-17530	64	12	14.01,supra	14.01,supra	PROPN
iiclr-17530	64	13	note	note	NOUN
iiclr-17530	64	14	11	11	NUM
iiclr-17530	64	15	.	.	NOUN
iiclr-17530	64	16	13	13	NUM
iiclr-17530	64	17	.	.	PUNCT
iiclr-17530	65	1	see	see	VERB
iiclr-17530	65	2	deloitte	deloitte	PROPN
iiclr-17530	65	3	andtouche	andtouche	PROPN
iiclr-17530	65	4	14.01	14.01	NUM
iiclr-17530	65	5	,	,	PUNCT
iiclr-17530	65	6	supra	supra	PROPN
iiclr-17530	65	7	note	note	NOUN
iiclr-17530	65	8	11	11	NUM
iiclr-17530	65	9	.	.	PUNCT
iiclr-17530	66	1	14	14	NUM
iiclr-17530	66	2	.	.	PUNCT
iiclr-17530	67	1	see	see	VERB
iiclr-17530	67	2	salmas	salma	NOUN
iiclr-17530	67	3	,	,	PUNCT
iiclr-17530	67	4	supra	supra	ADJ
iiclr-17530	67	5	note	note	NOUN
iiclr-17530	67	6	!	!	PUNCT
iiclr-17530	68	1	1	1	NUM
iiclr-17530	68	2	,	,	PUNCT
iiclr-17530	68	3	at	at	ADP
iiclr-17530	68	4	257	257	NUM
iiclr-17530	68	5	.	.	PUNCT
iiclr-17530	69	1	15	15	NUM
iiclr-17530	69	2	.	.	X
iiclr-17530	70	1	see	see	VERB
iiclr-17530	70	2	it-221	it-221	PROPN
iiclr-17530	70	3	r2	r2	PROPN
iiclr-17530	70	4	,	,	PUNCT
iiclr-17530	70	5	supra	supra	PROPN
iiclr-17530	70	6	note	note	PROPN
iiclr-17530	70	7	10	10	NUM
iiclr-17530	70	8	;	;	PUNCT
iiclr-17530	70	9	salmas	salma	NOUN
iiclr-17530	70	10	,	,	PUNCT
iiclr-17530	70	11	supra	supra	PROPN
iiclr-17530	70	12	note	note	NOUN
iiclr-17530	70	13	1i	1i	NOUN
iiclr-17530	70	14	,	,	PUNCT
iiclr-17530	70	15	at	at	ADP
iiclr-17530	70	16	257	257	NUM
iiclr-17530	70	17	.	.	PUNCT
iiclr-17530	71	1	16	16	NUM
iiclr-17530	71	2	.	.	PUNCT
iiclr-17530	72	1	salmas	salmas	PROPN
iiclr-17530	72	2	,	,	PUNCT
iiclr-17530	72	3	supra	supra	PROPN
iiclr-17530	72	4	note	note	PROPN
iiclr-17530	72	5	11	11	NUM
iiclr-17530	72	6	,	,	PUNCT
iiclr-17530	72	7	at	at	ADP
iiclr-17530	72	8	257	257	NUM
iiclr-17530	72	9	(	(	PUNCT
iiclr-17530	72	10	quoting	quote	VERB
iiclr-17530	72	11	thomson	thomson	PROPN
iiclr-17530	72	12	v.	v.	PROPN
iiclr-17530	72	13	m.n.r	m.n.r	PROPN
iiclr-17530	72	14	.	.	PROPN
iiclr-17530	72	15	,	,	PUNCT
iiclr-17530	73	1	[	[	X
iiclr-17530	73	2	1946	1946	NUM
iiclr-17530	73	3	]	]	X
iiclr-17530	73	4	c.t.c	c.t.c	PROPN
iiclr-17530	73	5	.	.	PROPN
iiclr-17530	73	6	52	52	NUM
iiclr-17530	73	7	,	,	PUNCT
iiclr-17530	73	8	2	2	NUM
iiclr-17530	73	9	d.t.c	d.t.c	NOUN
iiclr-17530	73	10	.	.	PUNCT
iiclr-17530	74	1	812	812	NUM
iiclr-17530	74	2	(	(	PUNCT
iiclr-17530	74	3	s.c.c	s.c.c	NOUN
iiclr-17530	74	4	.	.	PUNCT
iiclr-17530	74	5	)	)	PUNCT
iiclr-17530	74	6	at	at	ADP
iiclr-17530	74	7	816	816	NUM
iiclr-17530	74	8	)	)	PUNCT
iiclr-17530	74	9	.	.	PUNCT
iiclr-17530	75	1	17	17	NUM
iiclr-17530	75	2	.	.	PUNCT
iiclr-17530	76	1	an	an	DET
iiclr-17530	76	2	individual	individual	NOUN
iiclr-17530	76	3	will	will	AUX
iiclr-17530	76	4	generally	generally	ADV
iiclr-17530	76	5	be	be	AUX
iiclr-17530	76	6	considered	consider	VERB
iiclr-17530	76	7	not	not	PART
iiclr-17530	76	8	to	to	PART
iiclr-17530	76	9	have	have	AUX
iiclr-17530	76	10	severed	sever	VERB
iiclr-17530	76	11	his	his	PRON
iiclr-17530	76	12	residential	residential	ADJ
iiclr-17530	76	13	ties	tie	NOUN
iiclr-17530	76	14	with	with	ADP
iiclr-17530	76	15	canada	canada	PROPN
iiclr-17530	76	16	if	if	SCONJ
iiclr-17530	76	17	he	he	PRON
iiclr-17530	76	18	maintained	maintain	VERB
iiclr-17530	76	19	property	property	NOUN
iiclr-17530	76	20	(	(	PUNCT
iiclr-17530	76	21	vacant	vacant	ADJ
iiclr-17530	76	22	or	or	CCONJ
iiclr-17530	76	23	otherwise	otherwise	ADV
iiclr-17530	76	24	)	)	PUNCT
iiclr-17530	76	25	,	,	PUNCT
iiclr-17530	76	26	leased	lease	VERB
iiclr-17530	76	27	the	the	DET
iiclr-17530	76	28	property	property	NOUN
iiclr-17530	76	29	at	at	ADP
iiclr-17530	76	30	non	non	ADJ
iiclr-17530	76	31	-	-	ADJ
iiclr-17530	76	32	arm	arm	ADJ
iiclr-17530	76	33	's	's	PART
iiclr-17530	76	34	length	length	NOUN
iiclr-17530	76	35	,	,	PUNCT
iiclr-17530	76	36	or	or	CCONJ
iiclr-17530	76	37	leased	lease	VERB
iiclr-17530	76	38	the	the	DET
iiclr-17530	76	39	property	property	NOUN
iiclr-17530	76	40	at	at	ADP
iiclr-17530	76	41	arm	arm	NOUN
iiclr-17530	76	42	's	's	PART
iiclr-17530	76	43	length	length	NOUN
iiclr-17530	76	44	with	with	ADP
iiclr-17530	76	45	the	the	DET
iiclr-17530	76	46	right	right	NOUN
iiclr-17530	76	47	to	to	PART
iiclr-17530	76	48	terminate	terminate	VERB
iiclr-17530	76	49	the	the	DET
iiclr-17530	76	50	lease	lease	NOUN
iiclr-17530	76	51	on	on	ADP
iiclr-17530	76	52	short	short	ADJ
iiclr-17530	76	53	notice	notice	NOUN
iiclr-17530	76	54	.	.	PUNCT
iiclr-17530	77	1	see	see	VERB
iiclr-17530	77	2	it-22	it-22	ADJ
iiclr-17530	77	3	i	i	PRON
iiclr-17530	77	4	r2	r2	PROPN
iiclr-17530	77	5	,	,	PUNCT
iiclr-17530	77	6	supra	supra	PROPN
iiclr-17530	77	7	note	note	NOUN
iiclr-17530	77	8	10	10	NUM
iiclr-17530	77	9	.	.	PUNCT
iiclr-17530	77	10	1999	1999	NUM
iiclr-17530	77	11	]	]	X
iiclr-17530	78	1	ind	ind	NOUN
iiclr-17530	78	2	.	.	PUNCT
iiclr-17530	79	1	int'l	int'l	PROPN
iiclr-17530	79	2	&	&	CCONJ
iiclr-17530	79	3	comp	comp	PROPN
iiclr-17530	79	4	.	.	PUNCT
iiclr-17530	80	1	l.	l.	PROPN
iiclr-17530	80	2	rev	rev	PROPN
iiclr-17530	80	3	.	.	PROPN
iiclr-17530	80	4	remains	remain	VERB
iiclr-17530	80	5	in	in	ADP
iiclr-17530	80	6	canada	canada	PROPN
iiclr-17530	80	7	,	,	PUNCT
iiclr-17530	80	8	'	'	PUNCT
iiclr-17530	80	9	"	"	PUNCT
iiclr-17530	80	10	and	and	CCONJ
iiclr-17530	80	11	the	the	DET
iiclr-17530	80	12	existence	existence	NOUN
iiclr-17530	80	13	of	of	ADP
iiclr-17530	80	14	personal	personal	ADJ
iiclr-17530	80	15	property	property	NOUN
iiclr-17530	80	16	and	and	CCONJ
iiclr-17530	80	17	social	social	ADJ
iiclr-17530	80	18	ties	tie	NOUN
iiclr-17530	80	19	within	within	ADP
iiclr-17530	80	20	canada	canada	PROPN
iiclr-17530	80	21	.	.	PUNCT
iiclr-17530	81	1	9	9	NUM
iiclr-17530	81	2	2	2	NUM
iiclr-17530	81	3	.	.	PUNCT
iiclr-17530	81	4	ordinarily	ordinarily	ADV
iiclr-17530	81	5	resident	resident	VERB
iiclr-17530	81	6	a	a	DET
iiclr-17530	81	7	second	second	ADJ
iiclr-17530	81	8	method	method	NOUN
iiclr-17530	81	9	for	for	ADP
iiclr-17530	81	10	determining	determine	VERB
iiclr-17530	81	11	canadian	canadian	ADJ
iiclr-17530	81	12	residency	residency	NOUN
iiclr-17530	81	13	is	be	AUX
iiclr-17530	81	14	whether	whether	SCONJ
iiclr-17530	81	15	the	the	DET
iiclr-17530	81	16	individual	individual	NOUN
iiclr-17530	81	17	is	be	AUX
iiclr-17530	81	18	"	"	PUNCT
iiclr-17530	81	19	ordinarily	ordinarily	ADV
iiclr-17530	81	20	resident	resident	ADJ
iiclr-17530	81	21	.	.	PUNCT
iiclr-17530	81	22	"	"	PUNCT
iiclr-17530	82	1	case	case	NOUN
iiclr-17530	82	2	law	law	NOUN
iiclr-17530	82	3	considering	consider	VERB
iiclr-17530	82	4	"	"	PUNCT
iiclr-17530	82	5	ordinarily	ordinarily	ADV
iiclr-17530	82	6	resident	resident	ADJ
iiclr-17530	82	7	"	"	PUNCT
iiclr-17530	82	8	status	status	NOUN
iiclr-17530	82	9	looks	look	VERB
iiclr-17530	82	10	at	at	ADP
iiclr-17530	82	11	"	"	PUNCT
iiclr-17530	82	12	an	an	DET
iiclr-17530	82	13	individual	individual	NOUN
iiclr-17530	82	14	's	's	PART
iiclr-17530	82	15	present	present	ADJ
iiclr-17530	82	16	habits	habit	NOUN
iiclr-17530	82	17	,	,	PUNCT
iiclr-17530	82	18	regularity	regularity	NOUN
iiclr-17530	82	19	and	and	CCONJ
iiclr-17530	82	20	length	length	NOUN
iiclr-17530	82	21	of	of	ADP
iiclr-17530	82	22	visits	visit	NOUN
iiclr-17530	82	23	,	,	PUNCT
iiclr-17530	82	24	ties	tie	NOUN
iiclr-17530	82	25	within	within	ADP
iiclr-17530	82	26	the	the	DET
iiclr-17530	82	27	jurisdiction	jurisdiction	NOUN
iiclr-17530	82	28	and	and	CCONJ
iiclr-17530	82	29	elsewhere	elsewhere	ADV
iiclr-17530	82	30	,	,	PUNCT
iiclr-17530	82	31	and	and	CCONJ
iiclr-17530	82	32	permanence	permanence	NOUN
iiclr-17530	82	33	of	of	ADP
iiclr-17530	82	34	[	[	X
iiclr-17530	82	35	the	the	PRON
iiclr-17530	82	36	]	]	X
iiclr-17530	82	37	stay	stay	NOUN
iiclr-17530	82	38	abroad	abroad	ADV
iiclr-17530	82	39	.	.	PUNCT
iiclr-17530	83	1	"	"	PUNCT
iiclr-17530	83	2	'	'	PUNCT
iiclr-17530	83	3	cases	case	NOUN
iiclr-17530	83	4	have	have	AUX
iiclr-17530	83	5	defined	define	VERB
iiclr-17530	83	6	ordinarily	ordinarily	ADV
iiclr-17530	83	7	resident	resident	ADJ
iiclr-17530	83	8	as	as	ADP
iiclr-17530	83	9	"	"	PUNCT
iiclr-17530	83	10	the	the	DET
iiclr-17530	83	11	place	place	NOUN
iiclr-17530	83	12	where	where	SCONJ
iiclr-17530	83	13	in	in	ADP
iiclr-17530	83	14	the	the	DET
iiclr-17530	83	15	settled	settle	VERB
iiclr-17530	83	16	routine	routine	NOUN
iiclr-17530	83	17	of	of	ADP
iiclr-17530	83	18	his	his	PRON
iiclr-17530	83	19	life	life	NOUN
iiclr-17530	83	20	,	,	PUNCT
iiclr-17530	83	21	he	he	PRON
iiclr-17530	83	22	regularly	regularly	ADV
iiclr-17530	83	23	,	,	PUNCT
iiclr-17530	83	24	normally	normally	ADV
iiclr-17530	83	25	or	or	CCONJ
iiclr-17530	83	26	customarily	customarily	ADV
iiclr-17530	83	27	lives	life	NOUN
iiclr-17530	83	28	.	.	PUNCT
iiclr-17530	84	1	"2	"2	PROPN
iiclr-17530	84	2	'	'	PART
iiclr-17530	84	3	3	3	NUM
iiclr-17530	84	4	.	.	PUNCT
iiclr-17530	84	5	deemed	deem	VERB
iiclr-17530	84	6	resident	resident	NOUN
iiclr-17530	84	7	a	a	DET
iiclr-17530	84	8	third	third	ADJ
iiclr-17530	84	9	method	method	NOUN
iiclr-17530	84	10	used	use	VERB
iiclr-17530	84	11	to	to	PART
iiclr-17530	84	12	determine	determine	VERB
iiclr-17530	84	13	whether	whether	SCONJ
iiclr-17530	84	14	an	an	DET
iiclr-17530	84	15	individual	individual	NOUN
iiclr-17530	84	16	may	may	AUX
iiclr-17530	84	17	be	be	AUX
iiclr-17530	84	18	considered	consider	VERB
iiclr-17530	84	19	a	a	DET
iiclr-17530	84	20	resident	resident	NOUN
iiclr-17530	84	21	of	of	ADP
iiclr-17530	84	22	canada	canada	PROPN
iiclr-17530	84	23	for	for	ADP
iiclr-17530	84	24	tax	tax	NOUN
iiclr-17530	84	25	purposes	purpose	NOUN
iiclr-17530	84	26	is	be	AUX
iiclr-17530	84	27	by	by	ADP
iiclr-17530	84	28	being	be	AUX
iiclr-17530	84	29	deemed	deem	VERB
iiclr-17530	84	30	resident	resident	NOUN
iiclr-17530	84	31	.	.	PUNCT
iiclr-17530	85	1	"	"	PUNCT
iiclr-17530	85	2	an	an	DET
iiclr-17530	85	3	individual	individual	NOUN
iiclr-17530	85	4	who	who	PRON
iiclr-17530	85	5	sojoums22	sojoums22	VERB
iiclr-17530	85	6	.	.	PUNCT
iiclr-17530	85	7	.	.	PUNCT
iiclr-17530	85	8	.	.	PUNCT
iiclr-17530	86	1	in	in	ADP
iiclr-17530	86	2	canada	canada	PROPN
iiclr-17530	86	3	for	for	ADP
iiclr-17530	86	4	a	a	DET
iiclr-17530	86	5	total	total	NOUN
iiclr-17530	86	6	of	of	ADP
iiclr-17530	86	7	183	183	NUM
iiclr-17530	86	8	days	day	NOUN
iiclr-17530	86	9	or	or	CCONJ
iiclr-17530	86	10	more	more	ADJ
iiclr-17530	86	11	in	in	ADP
iiclr-17530	86	12	any	any	DET
iiclr-17530	86	13	calendar	calendar	NOUN
iiclr-17530	86	14	year	year	NOUN
iiclr-17530	86	15	is	be	AUX
iiclr-17530	86	16	deemed	deem	VERB
iiclr-17530	86	17	by	by	ADP
iiclr-17530	86	18	the	the	DET
iiclr-17530	86	19	income	income	NOUN
iiclr-17530	86	20	tax	tax	PROPN
iiclr-17530	86	21	act	act	NOUN
iiclr-17530	86	22	to	to	PART
iiclr-17530	86	23	be	be	AUX
iiclr-17530	86	24	[	[	X
iiclr-17530	86	25	a	a	X
iiclr-17530	86	26	]	]	X
iiclr-17530	86	27	resident	resident	NOUN
iiclr-17530	86	28	in	in	ADP
iiclr-17530	86	29	canada	canada	PROPN
iiclr-17530	86	30	for	for	ADP
iiclr-17530	86	31	the	the	DET
iiclr-17530	86	32	entire	entire	ADJ
iiclr-17530	86	33	year	year	NOUN
iiclr-17530	86	34	.	.	PUNCT
iiclr-17530	87	1	"	"	PUNCT
iiclr-17530	87	2	23	23	NUM
iiclr-17530	87	3	in	in	ADP
iiclr-17530	87	4	addition	addition	NOUN
iiclr-17530	87	5	,	,	PUNCT
iiclr-17530	87	6	"	"	PUNCT
iiclr-17530	87	7	the	the	DET
iiclr-17530	87	8	individual	individual	NOUN
iiclr-17530	87	9	must	must	AUX
iiclr-17530	87	10	be	be	AUX
iiclr-17530	87	11	a	a	DET
iiclr-17530	87	12	resident	resident	NOUN
iiclr-17530	87	13	of	of	ADP
iiclr-17530	87	14	another	another	DET
iiclr-17530	87	15	country	country	NOUN
iiclr-17530	87	16	during	during	ADP
iiclr-17530	87	17	the	the	DET
iiclr-17530	87	18	183	183	NUM
iiclr-17530	87	19	(	(	PUNCT
iiclr-17530	87	20	or	or	CCONJ
iiclr-17530	87	21	more	more	ADJ
iiclr-17530	87	22	)	)	PUNCT
iiclr-17530	87	23	days	day	NOUN
iiclr-17530	87	24	in	in	ADP
iiclr-17530	87	25	question	question	NOUN
iiclr-17530	87	26	.	.	PUNCT
iiclr-17530	87	27	"	"	PUNCT
iiclr-17530	88	1	24	24	NUM
iiclr-17530	88	2	18	18	NUM
iiclr-17530	88	3	.	.	PUNCT
iiclr-17530	89	1	"	"	PUNCT
iiclr-17530	89	2	an	an	DET
iiclr-17530	89	3	exception	exception	NOUN
iiclr-17530	89	4	to	to	ADP
iiclr-17530	89	5	this	this	PRON
iiclr-17530	89	6	may	may	AUX
iiclr-17530	89	7	occur	occur	VERB
iiclr-17530	89	8	where	where	SCONJ
iiclr-17530	89	9	an	an	DET
iiclr-17530	89	10	individual	individual	NOUN
iiclr-17530	89	11	and	and	CCONJ
iiclr-17530	89	12	his	his	PRON
iiclr-17530	89	13	spouse	spouse	NOUN
iiclr-17530	89	14	are	be	AUX
iiclr-17530	89	15	legally	legally	ADV
iiclr-17530	89	16	separated	separate	VERB
iiclr-17530	89	17	and	and	CCONJ
iiclr-17530	89	18	the	the	DET
iiclr-17530	89	19	individual	individual	NOUN
iiclr-17530	89	20	has	have	AUX
iiclr-17530	89	21	permanently	permanently	ADV
iiclr-17530	89	22	severed	sever	VERB
iiclr-17530	89	23	all	all	DET
iiclr-17530	89	24	other	other	ADJ
iiclr-17530	89	25	residential	residential	ADJ
iiclr-17530	89	26	ties	tie	NOUN
iiclr-17530	89	27	within	within	ADP
iiclr-17530	89	28	canada	canada	PROPN
iiclr-17530	89	29	.	.	PUNCT
iiclr-17530	89	30	"	"	PUNCT
iiclr-17530	90	1	i	i	PRON
iiclr-17530	90	2	d.	d.	PROPN
iiclr-17530	90	3	if	if	SCONJ
iiclr-17530	90	4	an	an	DET
iiclr-17530	90	5	individual	individual	NOUN
iiclr-17530	90	6	maintains	maintain	VERB
iiclr-17530	90	7	a	a	DET
iiclr-17530	90	8	dwelling	dwelling	NOUN
iiclr-17530	90	9	in	in	ADP
iiclr-17530	90	10	support	support	NOUN
iiclr-17530	90	11	of	of	ADP
iiclr-17530	90	12	someone	someone	PRON
iiclr-17530	90	13	in	in	ADP
iiclr-17530	90	14	canada	canada	PROPN
iiclr-17530	90	15	,	,	PUNCT
iiclr-17530	90	16	after	after	SCONJ
iiclr-17530	90	17	that	that	DET
iiclr-17530	90	18	individual	individual	NOUN
iiclr-17530	90	19	has	have	AUX
iiclr-17530	90	20	left	leave	VERB
iiclr-17530	90	21	canada	canada	PROPN
iiclr-17530	90	22	,	,	PUNCT
iiclr-17530	90	23	the	the	DET
iiclr-17530	90	24	individual	individual	NOUN
iiclr-17530	90	25	will	will	AUX
iiclr-17530	90	26	not	not	PART
iiclr-17530	90	27	be	be	AUX
iiclr-17530	90	28	considered	consider	VERB
iiclr-17530	90	29	to	to	PART
iiclr-17530	90	30	have	have	AUX
iiclr-17530	90	31	severed	sever	VERB
iiclr-17530	90	32	his	his	PRON
iiclr-17530	90	33	residential	residential	ADJ
iiclr-17530	90	34	ties	tie	NOUN
iiclr-17530	90	35	within	within	ADP
iiclr-17530	90	36	canada	canada	PROPN
iiclr-17530	90	37	.	.	PUNCT
iiclr-17530	91	1	see	see	VERB
iiclr-17530	91	2	i	i	PRON
iiclr-17530	91	3	d.	d.	PROPN
iiclr-17530	91	4	19	19	NUM
iiclr-17530	91	5	.	.	PUNCT
iiclr-17530	92	1	examples	example	NOUN
iiclr-17530	92	2	of	of	ADP
iiclr-17530	92	3	this	this	PRON
iiclr-17530	92	4	include	include	VERB
iiclr-17530	92	5	:	:	PUNCT
iiclr-17530	92	6	"	"	PUNCT
iiclr-17530	92	7	(	(	PUNCT
iiclr-17530	92	8	a	a	X
iiclr-17530	92	9	)	)	PUNCT
iiclr-17530	92	10	provincial	provincial	ADJ
iiclr-17530	92	11	hospitalization	hospitalization	NOUN
iiclr-17530	92	12	and	and	CCONJ
iiclr-17530	92	13	medical	medical	ADJ
iiclr-17530	92	14	insurance	insurance	NOUN
iiclr-17530	92	15	coverage	coverage	NOUN
iiclr-17530	92	16	,	,	PUNCT
iiclr-17530	92	17	(	(	PUNCT
iiclr-17530	92	18	b	b	X
iiclr-17530	92	19	)	)	PUNCT
iiclr-17530	92	20	a	a	DET
iiclr-17530	92	21	seasonal	seasonal	ADJ
iiclr-17530	92	22	residence	residence	NOUN
iiclr-17530	92	23	in	in	ADP
iiclr-17530	92	24	canada	canada	PROPN
iiclr-17530	92	25	,	,	PUNCT
iiclr-17530	92	26	(	(	PUNCT
iiclr-17530	92	27	c	c	X
iiclr-17530	92	28	)	)	PUNCT
iiclr-17530	92	29	professional	professional	ADJ
iiclr-17530	92	30	or	or	CCONJ
iiclr-17530	92	31	other	other	ADJ
iiclr-17530	92	32	memberships	membership	NOUN
iiclr-17530	92	33	in	in	ADP
iiclr-17530	92	34	canada	canada	PROPN
iiclr-17530	92	35	.	.	PUNCT
iiclr-17530	92	36	.	.	PUNCT
iiclr-17530	92	37	.	.	PUNCT
iiclr-17530	93	1	,	,	PUNCT
iiclr-17530	93	2	and	and	CCONJ
iiclr-17530	93	3	(	(	PUNCT
iiclr-17530	93	4	d	d	X
iiclr-17530	93	5	)	)	PUNCT
iiclr-17530	93	6	family	family	NOUN
iiclr-17530	93	7	allowance	allowance	NOUN
iiclr-17530	93	8	payments	payment	NOUN
iiclr-17530	93	9	.	.	PUNCT
iiclr-17530	94	1	i	i	PRON
iiclr-17530	94	2	d.	d.	PROPN
iiclr-17530	94	3	"	"	PUNCT
iiclr-17530	94	4	where	where	SCONJ
iiclr-17530	94	5	such	such	ADJ
iiclr-17530	94	6	ties	tie	NOUN
iiclr-17530	94	7	are	be	AUX
iiclr-17530	94	8	retained	retain	VERB
iiclr-17530	94	9	within	within	ADP
iiclr-17530	94	10	canada	canada	PROPN
iiclr-17530	94	11	,	,	PUNCT
iiclr-17530	94	12	the	the	DET
iiclr-17530	94	13	department	department	NOUN
iiclr-17530	94	14	of	of	ADP
iiclr-17530	94	15	revenue	revenue	NOUN
iiclr-17530	94	16	may	may	AUX
iiclr-17530	94	17	examine	examine	VERB
iiclr-17530	94	18	the	the	DET
iiclr-17530	94	19	reasons	reason	NOUN
iiclr-17530	94	20	for	for	ADP
iiclr-17530	94	21	their	their	PRON
iiclr-17530	94	22	retention	retention	NOUN
iiclr-17530	94	23	to	to	PART
iiclr-17530	94	24	determine	determine	VERB
iiclr-17530	94	25	if	if	SCONJ
iiclr-17530	94	26	these	these	DET
iiclr-17530	94	27	ties	tie	NOUN
iiclr-17530	94	28	are	be	AUX
iiclr-17530	94	29	significant	significant	ADJ
iiclr-17530	94	30	enough	enough	ADV
iiclr-17530	94	31	to	to	PART
iiclr-17530	94	32	conclude	conclude	VERB
iiclr-17530	94	33	that	that	SCONJ
iiclr-17530	94	34	the	the	DET
iiclr-17530	94	35	individual	individual	NOUN
iiclr-17530	94	36	is	be	AUX
iiclr-17530	94	37	a	a	DET
iiclr-17530	94	38	continuing	continue	VERB
iiclr-17530	94	39	resident	resident	NOUN
iiclr-17530	94	40	of	of	ADP
iiclr-17530	94	41	canada	canada	PROPN
iiclr-17530	94	42	while	while	SCONJ
iiclr-17530	94	43	absent	absent	ADJ
iiclr-17530	94	44	.	.	PUNCT
iiclr-17530	95	1	i	i	PRON
iiclr-17530	95	2	d.	d.	PROPN
iiclr-17530	95	3	see	see	VERB
iiclr-17530	95	4	generally	generally	ADV
iiclr-17530	95	5	salmas	salma	NOUN
iiclr-17530	95	6	,	,	PUNCT
iiclr-17530	95	7	supra	supra	PROPN
iiclr-17530	95	8	note	note	NOUN
iiclr-17530	95	9	1i	1i	NOUN
iiclr-17530	95	10	,	,	PUNCT
iiclr-17530	95	11	at	at	ADP
iiclr-17530	95	12	257	257	NUM
iiclr-17530	95	13	-	-	SYM
iiclr-17530	95	14	58	58	NUM
iiclr-17530	95	15	(	(	PUNCT
iiclr-17530	95	16	discussing	discuss	VERB
iiclr-17530	95	17	the	the	DET
iiclr-17530	95	18	example	example	NOUN
iiclr-17530	95	19	of	of	ADP
iiclr-17530	95	20	paul	paul	PROPN
iiclr-17530	95	21	molitor	molitor	PROPN
iiclr-17530	95	22	,	,	PUNCT
iiclr-17530	95	23	a	a	DET
iiclr-17530	95	24	professional	professional	ADJ
iiclr-17530	95	25	baseball	baseball	NOUN
iiclr-17530	95	26	player	player	NOUN
iiclr-17530	95	27	who	who	PRON
iiclr-17530	95	28	was	be	AUX
iiclr-17530	95	29	a	a	DET
iiclr-17530	95	30	united	united	PROPN
iiclr-17530	95	31	states	states	PROPN
iiclr-17530	95	32	resident	resident	NOUN
iiclr-17530	95	33	,	,	PUNCT
iiclr-17530	95	34	but	but	CCONJ
iiclr-17530	95	35	would	would	AUX
iiclr-17530	95	36	also	also	ADV
iiclr-17530	95	37	be	be	AUX
iiclr-17530	95	38	considered	consider	VERB
iiclr-17530	95	39	a	a	DET
iiclr-17530	95	40	canadian	canadian	ADJ
iiclr-17530	95	41	resident	resident	NOUN
iiclr-17530	95	42	based	base	VERB
iiclr-17530	95	43	on	on	ADP
iiclr-17530	95	44	the	the	DET
iiclr-17530	95	45	"	"	PUNCT
iiclr-17530	95	46	full	full	ADJ
iiclr-17530	95	47	-	-	PUNCT
iiclr-17530	95	48	time	time	NOUN
iiclr-17530	95	49	"	"	PUNCT
iiclr-17530	95	50	residency	residency	NOUN
iiclr-17530	95	51	determination	determination	NOUN
iiclr-17530	95	52	)	)	PUNCT
iiclr-17530	95	53	.	.	PUNCT
iiclr-17530	96	1	20	20	NUM
iiclr-17530	96	2	.	.	PUNCT
iiclr-17530	96	3	salmas	salma	NOUN
iiclr-17530	96	4	,	,	PUNCT
iiclr-17530	96	5	supra	supra	PROPN
iiclr-17530	96	6	note	note	PROPN
iiclr-17530	96	7	1i	1i	NOUN
iiclr-17530	96	8	,	,	PUNCT
iiclr-17530	96	9	at	at	ADP
iiclr-17530	96	10	258	258	NUM
iiclr-17530	96	11	.	.	PUNCT
iiclr-17530	96	12	21	21	NUM
iiclr-17530	96	13	.	.	PUNCT
iiclr-17530	97	1	i	i	PRON
iiclr-17530	97	2	d.	d.	PROPN
iiclr-17530	97	3	(	(	PUNCT
iiclr-17530	97	4	quoting	quote	VERB
iiclr-17530	97	5	the	the	DET
iiclr-17530	97	6	queen	queen	PROPN
iiclr-17530	97	7	v.	v.	PROPN
iiclr-17530	97	8	k.f	k.f	PROPN
iiclr-17530	97	9	.	.	PROPN
iiclr-17530	97	10	reeder	reeder	PROPN
iiclr-17530	97	11	,	,	PUNCT
iiclr-17530	97	12	[	[	X
iiclr-17530	97	13	1975	1975	NUM
iiclr-17530	97	14	]	]	X
iiclr-17530	97	15	c.t.c	c.t.c	PROPN
iiclr-17530	97	16	.	.	PROPN
iiclr-17530	97	17	256	256	NUM
iiclr-17530	97	18	,	,	PUNCT
iiclr-17530	97	19	75	75	NUM
iiclr-17530	97	20	d.t.c	d.t.c	NOUN
iiclr-17530	97	21	.	.	PUNCT
iiclr-17530	97	22	5160	5160	NUM
iiclr-17530	97	23	)	)	PUNCT
iiclr-17530	97	24	.	.	PUNCT
iiclr-17530	98	1	22	22	NUM
iiclr-17530	98	2	.	.	PUNCT
iiclr-17530	99	1	to	to	PART
iiclr-17530	99	2	sojourn	sojourn	NOUN
iiclr-17530	99	3	means	mean	NOUN
iiclr-17530	99	4	to	to	PART
iiclr-17530	99	5	be	be	AUX
iiclr-17530	99	6	temporarily	temporarily	ADV
iiclr-17530	99	7	present	present	ADJ
iiclr-17530	99	8	.	.	PUNCT
iiclr-17530	100	1	see	see	VERB
iiclr-17530	100	2	it-221	it-221	PROPN
iiclr-17530	100	3	r2	r2	PROPN
iiclr-17530	100	4	,	,	PUNCT
iiclr-17530	100	5	supra	supra	PROPN
iiclr-17530	100	6	note	note	NOUN
iiclr-17530	100	7	10	10	NUM
iiclr-17530	100	8	.	.	PUNCT
iiclr-17530	101	1	23	23	NUM
iiclr-17530	101	2	.	.	PUNCT
iiclr-17530	102	1	i	i	PRON
iiclr-17530	102	2	d.	d.	PROPN
iiclr-17530	102	3	see	see	VERB
iiclr-17530	102	4	also	also	ADV
iiclr-17530	102	5	salmas	salma	NOUN
iiclr-17530	102	6	,	,	PUNCT
iiclr-17530	102	7	supra	supra	PROPN
iiclr-17530	102	8	note	note	NOUN
iiclr-17530	102	9	1i	1i	NOUN
iiclr-17530	102	10	,	,	PUNCT
iiclr-17530	102	11	at	at	ADP
iiclr-17530	102	12	259	259	NUM
iiclr-17530	102	13	(	(	PUNCT
iiclr-17530	102	14	stating	state	VERB
iiclr-17530	102	15	that	that	SCONJ
iiclr-17530	102	16	an	an	DET
iiclr-17530	102	17	individual	individual	NOUN
iiclr-17530	102	18	must	must	AUX
iiclr-17530	102	19	sojourn	sojourn	VERB
iiclr-17530	102	20	in	in	ADP
iiclr-17530	102	21	canada	canada	PROPN
iiclr-17530	102	22	for	for	ADP
iiclr-17530	102	23	at	at	ADV
iiclr-17530	102	24	least	least	ADV
iiclr-17530	102	25	183	183	NUM
iiclr-17530	102	26	days	day	NOUN
iiclr-17530	102	27	to	to	PART
iiclr-17530	102	28	be	be	AUX
iiclr-17530	102	29	deemed	deem	VERB
iiclr-17530	102	30	resident	resident	NOUN
iiclr-17530	102	31	)	)	PUNCT
iiclr-17530	102	32	.	.	PUNCT
iiclr-17530	103	1	24	24	NUM
iiclr-17530	103	2	.	.	PUNCT
iiclr-17530	103	3	it-221	it-221	PROPN
iiclr-17530	103	4	r2	r2	PROPN
iiclr-17530	103	5	,	,	PUNCT
iiclr-17530	103	6	supra	supra	PROPN
iiclr-17530	103	7	note	note	NOUN
iiclr-17530	103	8	10	10	NUM
iiclr-17530	103	9	.	.	PUNCT
iiclr-17530	104	1	however	however	ADV
iiclr-17530	104	2	,	,	PUNCT
iiclr-17530	104	3	if	if	SCONJ
iiclr-17530	104	4	after	after	ADP
iiclr-17530	104	5	taking	take	VERB
iiclr-17530	104	6	up	up	ADP
iiclr-17530	104	7	residency	residency	NOUN
iiclr-17530	104	8	in	in	ADP
iiclr-17530	104	9	another	another	DET
iiclr-17530	104	10	country	country	NOUN
iiclr-17530	104	11	in	in	ADP
iiclr-17530	104	12	the	the	DET
iiclr-17530	104	13	first	first	ADJ
iiclr-17530	104	14	half	half	NOUN
iiclr-17530	104	15	of	of	ADP
iiclr-17530	104	16	a	a	DET
iiclr-17530	104	17	calendar	calendar	NOUN
iiclr-17530	104	18	year	year	NOUN
iiclr-17530	104	19	,	,	PUNCT
iiclr-17530	104	20	the	the	DET
iiclr-17530	104	21	individual	individual	ADJ
iiclr-17530	104	22	returns	return	NOUN
iiclr-17530	104	23	often	often	ADV
iiclr-17530	104	24	enough	enough	ADV
iiclr-17530	104	25	to	to	PART
iiclr-17530	104	26	have	have	AUX
iiclr-17530	104	27	sojourned	sojourn	VERB
iiclr-17530	104	28	in	in	ADP
iiclr-17530	104	29	canada	canada	PROPN
iiclr-17530	104	30	for	for	ADP
iiclr-17530	104	31	a	a	DET
iiclr-17530	104	32	total	total	NOUN
iiclr-17530	104	33	of	of	ADP
iiclr-17530	104	34	183	183	NUM
iiclr-17530	104	35	days	day	NOUN
iiclr-17530	104	36	or	or	CCONJ
iiclr-17530	104	37	more	more	ADJ
iiclr-17530	104	38	during	during	ADP
iiclr-17530	104	39	the	the	DET
iiclr-17530	104	40	calendar	calendar	NOUN
iiclr-17530	104	41	while	while	SCONJ
iiclr-17530	104	42	a	a	DET
iiclr-17530	104	43	non	non	ADJ
iiclr-17530	104	44	-	-	NOUN
iiclr-17530	104	45	resident	resident	ADJ
iiclr-17530	104	46	,	,	PUNCT
iiclr-17530	104	47	he	he	PRON
iiclr-17530	104	48	will	will	AUX
iiclr-17530	104	49	be	be	AUX
iiclr-17530	104	50	deemed	deem	VERB
iiclr-17530	104	51	to	to	PART
iiclr-17530	104	52	be	be	AUX
iiclr-17530	104	53	a	a	DET
iiclr-17530	104	54	resident	resident	NOUN
iiclr-17530	104	55	in	in	ADP
iiclr-17530	104	56	canada	canada	PROPN
iiclr-17530	104	57	for	for	ADP
iiclr-17530	104	58	the	the	DET
iiclr-17530	104	59	entire	entire	ADJ
iiclr-17530	104	60	year	year	NOUN
iiclr-17530	104	61	.	.	PUNCT
iiclr-17530	105	1	see	see	VERB
iiclr-17530	105	2	i	i	PRON
iiclr-17530	105	3	d.	d.	PROPN
iiclr-17530	106	1	[	[	X
iiclr-17530	106	2	vol	vol	NOUN
iiclr-17530	106	3	.	.	PUNCT
iiclr-17530	107	1	10	10	NUM
iiclr-17530	107	2	:	:	SYM
iiclr-17530	107	3	1	1	NUM
iiclr-17530	107	4	the	the	DET
iiclr-17530	107	5	taxation	taxation	NOUN
iiclr-17530	107	6	of	of	ADP
iiclr-17530	107	7	professional	professional	ADJ
iiclr-17530	107	8	athletes	athlete	NOUN
iiclr-17530	107	9	4	4	NUM
iiclr-17530	107	10	.	.	PUNCT
iiclr-17530	107	11	part	part	ADJ
iiclr-17530	107	12	-	-	PUNCT
iiclr-17530	107	13	time	time	NOUN
iiclr-17530	107	14	resident	resident	NOUN
iiclr-17530	107	15	the	the	DET
iiclr-17530	107	16	final	final	ADJ
iiclr-17530	107	17	method	method	NOUN
iiclr-17530	107	18	used	use	VERB
iiclr-17530	107	19	to	to	PART
iiclr-17530	107	20	determine	determine	VERB
iiclr-17530	107	21	whether	whether	SCONJ
iiclr-17530	107	22	an	an	DET
iiclr-17530	107	23	individual	individual	NOUN
iiclr-17530	107	24	will	will	AUX
iiclr-17530	107	25	be	be	AUX
iiclr-17530	107	26	considered	consider	VERB
iiclr-17530	107	27	a	a	DET
iiclr-17530	107	28	resident	resident	NOUN
iiclr-17530	107	29	of	of	ADP
iiclr-17530	107	30	canada	canada	PROPN
iiclr-17530	107	31	is	be	AUX
iiclr-17530	107	32	whether	whether	SCONJ
iiclr-17530	107	33	he	he	PRON
iiclr-17530	107	34	is	be	AUX
iiclr-17530	107	35	determined	determined	ADJ
iiclr-17530	107	36	to	to	PART
iiclr-17530	107	37	be	be	AUX
iiclr-17530	107	38	a	a	DET
iiclr-17530	107	39	part	part	ADJ
iiclr-17530	107	40	-	-	PUNCT
iiclr-17530	107	41	time	time	NOUN
iiclr-17530	107	42	resident	resident	NOUN
iiclr-17530	107	43	.	.	PUNCT
iiclr-17530	108	1	where	where	SCONJ
iiclr-17530	108	2	an	an	DET
iiclr-17530	108	3	individual	individual	NOUN
iiclr-17530	108	4	enters	enter	VERB
iiclr-17530	108	5	canada	canada	PROPN
iiclr-17530	108	6	,	,	PUNCT
iiclr-17530	108	7	as	as	ADP
iiclr-17530	108	8	other	other	ADJ
iiclr-17530	108	9	than	than	ADP
iiclr-17530	108	10	a	a	DET
iiclr-17530	108	11	sojourner	sojourner	NOUN
iiclr-17530	108	12	,	,	PUNCT
iiclr-17530	108	13	and	and	CCONJ
iiclr-17530	108	14	establishes	establish	VERB
iiclr-17530	108	15	residential	residential	ADJ
iiclr-17530	108	16	ties	tie	NOUN
iiclr-17530	108	17	with	with	ADP
iiclr-17530	108	18	canada,25	canada,25	PROPN
iiclr-17530	108	19	he	he	PRON
iiclr-17530	108	20	will	will	AUX
iiclr-17530	108	21	be	be	AUX
iiclr-17530	108	22	considered	consider	VERB
iiclr-17530	108	23	to	to	PART
iiclr-17530	108	24	have	have	AUX
iiclr-17530	108	25	become	become	VERB
iiclr-17530	108	26	a	a	DET
iiclr-17530	108	27	resident	resident	NOUN
iiclr-17530	108	28	of	of	ADP
iiclr-17530	108	29	canada	canada	PROPN
iiclr-17530	108	30	for	for	ADP
iiclr-17530	108	31	tax	tax	NOUN
iiclr-17530	108	32	purposes	purpose	NOUN
iiclr-17530	108	33	on	on	ADP
iiclr-17530	108	34	the	the	DET
iiclr-17530	108	35	date	date	NOUN
iiclr-17530	108	36	he	he	PRON
iiclr-17530	108	37	entered	enter	VERB
iiclr-17530	108	38	canada.26	canada.26	NOUN
iiclr-17530	108	39	thus	thus	ADV
iiclr-17530	108	40	,	,	PUNCT
iiclr-17530	108	41	if	if	SCONJ
iiclr-17530	108	42	the	the	DET
iiclr-17530	108	43	athlete	athlete	NOUN
iiclr-17530	108	44	is	be	AUX
iiclr-17530	108	45	considered	consider	VERB
iiclr-17530	108	46	either	either	CCONJ
iiclr-17530	108	47	a	a	DET
iiclr-17530	108	48	full	full	ADJ
iiclr-17530	108	49	-	-	PUNCT
iiclr-17530	108	50	time	time	NOUN
iiclr-17530	108	51	resident	resident	NOUN
iiclr-17530	108	52	,	,	PUNCT
iiclr-17530	108	53	ordinarily	ordinarily	ADV
iiclr-17530	108	54	resident	resident	ADJ
iiclr-17530	108	55	,	,	PUNCT
iiclr-17530	108	56	deemed	deem	VERB
iiclr-17530	108	57	resident	resident	NOUN
iiclr-17530	108	58	,	,	PUNCT
iiclr-17530	108	59	or	or	CCONJ
iiclr-17530	108	60	part	part	ADJ
iiclr-17530	108	61	-	-	PUNCT
iiclr-17530	108	62	time	time	NOUN
iiclr-17530	108	63	resident	resident	NOUN
iiclr-17530	108	64	,	,	PUNCT
iiclr-17530	108	65	he	he	PRON
iiclr-17530	108	66	or	or	CCONJ
iiclr-17530	108	67	she	she	PRON
iiclr-17530	108	68	will	will	AUX
iiclr-17530	108	69	be	be	AUX
iiclr-17530	108	70	considered	consider	VERB
iiclr-17530	108	71	a	a	DET
iiclr-17530	108	72	resident	resident	NOUN
iiclr-17530	108	73	of	of	ADP
iiclr-17530	108	74	canada	canada	PROPN
iiclr-17530	108	75	for	for	ADP
iiclr-17530	108	76	tax	tax	NOUN
iiclr-17530	108	77	purposes	purpose	NOUN
iiclr-17530	108	78	and	and	CCONJ
iiclr-17530	108	79	is	be	AUX
iiclr-17530	108	80	therefore	therefore	ADV
iiclr-17530	108	81	subject	subject	ADJ
iiclr-17530	108	82	to	to	ADP
iiclr-17530	108	83	tax	tax	NOUN
iiclr-17530	108	84	on	on	ADP
iiclr-17530	108	85	his	his	PRON
iiclr-17530	108	86	world	world	NOUN
iiclr-17530	108	87	income	income	NOUN
iiclr-17530	108	88	.	.	PUNCT
iiclr-17530	109	1	the	the	DET
iiclr-17530	109	2	athlete	athlete	NOUN
iiclr-17530	109	3	's	's	PART
iiclr-17530	109	4	world	world	NOUN
iiclr-17530	109	5	-	-	PUNCT
iiclr-17530	109	6	wide	wide	ADJ
iiclr-17530	109	7	income	income	NOUN
iiclr-17530	109	8	is	be	AUX
iiclr-17530	109	9	only	only	ADV
iiclr-17530	109	10	subject	subject	ADJ
iiclr-17530	109	11	to	to	ADP
iiclr-17530	109	12	tax	tax	NOUN
iiclr-17530	109	13	for	for	ADP
iiclr-17530	109	14	the	the	DET
iiclr-17530	109	15	actual	actual	ADJ
iiclr-17530	109	16	time	time	NOUN
iiclr-17530	109	17	in	in	ADP
iiclr-17530	109	18	which	which	PRON
iiclr-17530	109	19	he	he	PRON
iiclr-17530	109	20	was	be	AUX
iiclr-17530	109	21	a	a	DET
iiclr-17530	109	22	resident	resident	NOUN
iiclr-17530	109	23	.	.	PUNCT
iiclr-17530	109	24	"	"	PUNCT
iiclr-17530	110	1	b.	b.	PROPN
iiclr-17530	110	2	canadian	canadian	PROPN
iiclr-17530	110	3	taxation	taxation	PROPN
iiclr-17530	110	4	once	once	ADV
iiclr-17530	110	5	an	an	DET
iiclr-17530	110	6	individual	individual	NOUN
iiclr-17530	110	7	has	have	AUX
iiclr-17530	110	8	been	be	AUX
iiclr-17530	110	9	determined	determine	VERB
iiclr-17530	110	10	to	to	PART
iiclr-17530	110	11	be	be	AUX
iiclr-17530	110	12	a	a	DET
iiclr-17530	110	13	resident	resident	NOUN
iiclr-17530	110	14	of	of	ADP
iiclr-17530	110	15	canada	canada	PROPN
iiclr-17530	110	16	by	by	ADP
iiclr-17530	110	17	the	the	DET
iiclr-17530	110	18	canadian	canadian	ADJ
iiclr-17530	110	19	taxing	tax	VERB
iiclr-17530	110	20	jurisdiction	jurisdiction	NOUN
iiclr-17530	110	21	,	,	PUNCT
iiclr-17530	110	22	it	it	PRON
iiclr-17530	110	23	is	be	AUX
iiclr-17530	110	24	important	important	ADJ
iiclr-17530	110	25	to	to	PART
iiclr-17530	110	26	determine	determine	VERB
iiclr-17530	110	27	the	the	DET
iiclr-17530	110	28	tax	tax	NOUN
iiclr-17530	110	29	which	which	PRON
iiclr-17530	110	30	will	will	AUX
iiclr-17530	110	31	be	be	AUX
iiclr-17530	110	32	applied	apply	VERB
iiclr-17530	110	33	.	.	PUNCT
iiclr-17530	111	1	generally	generally	ADV
iiclr-17530	111	2	,	,	PUNCT
iiclr-17530	111	3	canada	canada	PROPN
iiclr-17530	111	4	taxes	tax	VERB
iiclr-17530	111	5	the	the	DET
iiclr-17530	111	6	world	world	NOUN
iiclr-17530	111	7	-	-	PUNCT
iiclr-17530	111	8	wide	wide	ADJ
iiclr-17530	111	9	income	income	NOUN
iiclr-17530	111	10	of	of	ADP
iiclr-17530	111	11	everyone	everyone	PRON
iiclr-17530	111	12	who	who	PRON
iiclr-17530	111	13	is	be	AUX
iiclr-17530	111	14	a	a	DET
iiclr-17530	111	15	resident	resident	NOUN
iiclr-17530	111	16	of	of	ADP
iiclr-17530	111	17	canada	canada	PROPN
iiclr-17530	111	18	at	at	ADP
iiclr-17530	111	19	any	any	DET
iiclr-17530	111	20	time	time	NOUN
iiclr-17530	111	21	during	during	ADP
iiclr-17530	111	22	the	the	DET
iiclr-17530	111	23	year	year	NOUN
iiclr-17530	111	24	including	include	VERB
iiclr-17530	111	25	income	income	NOUN
iiclr-17530	111	26	that	that	PRON
iiclr-17530	111	27	is	be	AUX
iiclr-17530	111	28	earned	earn	VERB
iiclr-17530	111	29	in	in	ADP
iiclr-17530	111	30	canada	canada	PROPN
iiclr-17530	111	31	by	by	ADP
iiclr-17530	111	32	nonresidents.28	nonresidents.28	ADV
iiclr-17530	111	33	the	the	DET
iiclr-17530	111	34	canadian	canadian	ADJ
iiclr-17530	111	35	taxing	tax	VERB
iiclr-17530	111	36	jurisdiction	jurisdiction	NOUN
iiclr-17530	111	37	covers	cover	VERB
iiclr-17530	111	38	world	world	NOUN
iiclr-17530	111	39	-	-	PUNCT
iiclr-17530	111	40	wide	wide	ADJ
iiclr-17530	111	41	income	income	NOUN
iiclr-17530	111	42	from	from	ADP
iiclr-17530	111	43	sources	source	NOUN
iiclr-17530	111	44	both	both	CCONJ
iiclr-17530	111	45	within	within	ADP
iiclr-17530	111	46	and	and	CCONJ
iiclr-17530	111	47	without	without	ADP
iiclr-17530	111	48	canada.29	canada.29	NOUN
iiclr-17530	111	49	nonresidents	nonresident	NOUN
iiclr-17530	111	50	of	of	ADP
iiclr-17530	111	51	canada	canada	PROPN
iiclr-17530	111	52	are	be	AUX
iiclr-17530	111	53	liable	liable	ADJ
iiclr-17530	111	54	for	for	ADP
iiclr-17530	111	55	ordinary	ordinary	ADJ
iiclr-17530	111	56	income	income	NOUN
iiclr-17530	111	57	tax	tax	NOUN
iiclr-17530	111	58	payable	payable	ADJ
iiclr-17530	111	59	in	in	ADP
iiclr-17530	111	60	respect	respect	NOUN
iiclr-17530	111	61	of	of	ADP
iiclr-17530	111	62	employment	employment	NOUN
iiclr-17530	111	63	or	or	CCONJ
iiclr-17530	111	64	business	business	NOUN
iiclr-17530	111	65	income.3	income.3	NOUN
iiclr-17530	111	66	"	"	PUNCT
iiclr-17530	111	67	professional	professional	ADJ
iiclr-17530	111	68	athletes	athlete	NOUN
iiclr-17530	111	69	are	be	AUX
iiclr-17530	111	70	considered	consider	VERB
iiclr-17530	111	71	25	25	NUM
iiclr-17530	111	72	.	.	PUNCT
iiclr-17530	112	1	for	for	ADP
iiclr-17530	112	2	purposes	purpose	NOUN
iiclr-17530	112	3	of	of	ADP
iiclr-17530	112	4	this	this	DET
iiclr-17530	112	5	note	note	NOUN
iiclr-17530	112	6	,	,	PUNCT
iiclr-17530	112	7	an	an	DET
iiclr-17530	112	8	individual	individual	NOUN
iiclr-17530	112	9	who	who	PRON
iiclr-17530	112	10	is	be	AUX
iiclr-17530	112	11	a	a	DET
iiclr-17530	112	12	citizen	citizen	NOUN
iiclr-17530	112	13	of	of	ADP
iiclr-17530	112	14	another	another	DET
iiclr-17530	112	15	country	country	NOUN
iiclr-17530	112	16	but	but	CCONJ
iiclr-17530	112	17	plays	play	VERB
iiclr-17530	112	18	for	for	ADP
iiclr-17530	112	19	a	a	DET
iiclr-17530	112	20	canadian	canadian	PROPN
iiclr-17530	112	21	-	-	PUNCT
iiclr-17530	112	22	based	base	VERB
iiclr-17530	112	23	team	team	NOUN
iiclr-17530	112	24	would	would	AUX
iiclr-17530	112	25	qualify	qualify	VERB
iiclr-17530	112	26	as	as	ADP
iiclr-17530	112	27	an	an	DET
iiclr-17530	112	28	individual	individual	NOUN
iiclr-17530	112	29	who	who	PRON
iiclr-17530	112	30	enters	enter	VERB
iiclr-17530	112	31	canada	canada	PROPN
iiclr-17530	112	32	as	as	ADP
iiclr-17530	112	33	someone	someone	PRON
iiclr-17530	112	34	other	other	ADJ
iiclr-17530	112	35	than	than	ADP
iiclr-17530	112	36	a	a	DET
iiclr-17530	112	37	sojourner	sojourner	NOUN
iiclr-17530	112	38	.	.	PUNCT
iiclr-17530	113	1	see	see	VERB
iiclr-17530	113	2	generally	generally	ADV
iiclr-17530	113	3	salmas	salma	NOUN
iiclr-17530	113	4	,	,	PUNCT
iiclr-17530	113	5	supra	supra	PROPN
iiclr-17530	113	6	note	note	PROPN
iiclr-17530	113	7	11	11	NUM
iiclr-17530	113	8	,	,	PUNCT
iiclr-17530	113	9	at	at	ADP
iiclr-17530	113	10	260	260	NUM
iiclr-17530	113	11	(	(	PUNCT
iiclr-17530	113	12	discussing	discuss	VERB
iiclr-17530	113	13	the	the	DET
iiclr-17530	113	14	situation	situation	NOUN
iiclr-17530	113	15	of	of	ADP
iiclr-17530	113	16	roberto	roberto	PROPN
iiclr-17530	113	17	alomar	alomar	PROPN
iiclr-17530	113	18	and	and	CCONJ
iiclr-17530	113	19	the	the	DET
iiclr-17530	113	20	fact	fact	NOUN
iiclr-17530	113	21	that	that	SCONJ
iiclr-17530	113	22	he	he	PRON
iiclr-17530	113	23	would	would	AUX
iiclr-17530	113	24	be	be	AUX
iiclr-17530	113	25	deemed	deem	VERB
iiclr-17530	113	26	as	as	ADP
iiclr-17530	113	27	a	a	DET
iiclr-17530	113	28	part	part	ADJ
iiclr-17530	113	29	-	-	PUNCT
iiclr-17530	113	30	time	time	NOUN
iiclr-17530	113	31	resident	resident	NOUN
iiclr-17530	113	32	therefore	therefore	ADV
iiclr-17530	113	33	not	not	PART
iiclr-17530	113	34	a	a	DET
iiclr-17530	113	35	sojourner	sojourner	NOUN
iiclr-17530	113	36	)	)	PUNCT
iiclr-17530	113	37	.	.	PUNCT
iiclr-17530	114	1	26	26	NUM
iiclr-17530	114	2	.	.	PUNCT
iiclr-17530	115	1	see	see	VERB
iiclr-17530	115	2	it-221	it-221	PROPN
iiclr-17530	115	3	r2	r2	PROPN
iiclr-17530	115	4	,	,	PUNCT
iiclr-17530	115	5	supra	supra	PROPN
iiclr-17530	115	6	note	note	NOUN
iiclr-17530	115	7	10	10	NUM
iiclr-17530	115	8	.	.	PUNCT
iiclr-17530	115	9	27	27	NUM
iiclr-17530	115	10	.	.	PUNCT
iiclr-17530	116	1	see	see	VERB
iiclr-17530	116	2	salmas	salma	NOUN
iiclr-17530	116	3	,	,	PUNCT
iiclr-17530	116	4	supra	supra	PROPN
iiclr-17530	116	5	note	note	NOUN
iiclr-17530	116	6	1i	1i	NOUN
iiclr-17530	116	7	,	,	PUNCT
iiclr-17530	116	8	at	at	ADP
iiclr-17530	116	9	260	260	NUM
iiclr-17530	116	10	.	.	PUNCT
iiclr-17530	116	11	28	28	NUM
iiclr-17530	116	12	.	.	PUNCT
iiclr-17530	117	1	see	see	VERB
iiclr-17530	117	2	955	955	NUM
iiclr-17530	117	3	-	-	PUNCT
iiclr-17530	117	4	2nd	2nd	NOUN
iiclr-17530	117	5	,	,	PUNCT
iiclr-17530	117	6	tax	tax	NOUN
iiclr-17530	117	7	management	management	NOUN
iiclr-17530	117	8	foreign	foreign	ADJ
iiclr-17530	117	9	income	income	NOUN
iiclr-17530	117	10	portfolios	portfolio	NOUN
iiclr-17530	117	11	,	,	PUNCT
iiclr-17530	117	12	business	business	NOUN
iiclr-17530	117	13	operations	operation	NOUN
iiclr-17530	117	14	in	in	ADP
iiclr-17530	117	15	canada	canada	PROPN
iiclr-17530	117	16	,	,	PUNCT
iiclr-17530	117	17	bna	bna	PROPN
iiclr-17530	117	18	,	,	PUNCT
iiclr-17530	117	19	sec	sec	PROPN
iiclr-17530	117	20	.	.	PROPN
iiclr-17530	117	21	vi	vi	PROPN
iiclr-17530	117	22	.	.	PROPN
iiclr-17530	117	23	principal	principal	ADJ
iiclr-17530	117	24	taxes	taxis	NOUN
iiclr-17530	117	25	para	para	VERB
iiclr-17530	117	26	.	.	PUNCT
iiclr-17530	118	1	a.	a.	NOUN
iiclr-17530	118	2	income	income	PROPN
iiclr-17530	118	3	tax	tax	NOUN
iiclr-17530	118	4	,	,	PUNCT
iiclr-17530	118	5	a-22	a-22	PROPN
iiclr-17530	118	6	,	,	PUNCT
iiclr-17530	118	7	oct	oct	PROPN
iiclr-17530	118	8	.	.	PROPN
iiclr-17530	118	9	13	13	NUM
iiclr-17530	118	10	,	,	PUNCT
iiclr-17530	118	11	1997	1997	NUM
iiclr-17530	118	12	.	.	PUNCT
iiclr-17530	119	1	see	see	VERB
iiclr-17530	119	2	also	also	ADV
iiclr-17530	119	3	deloitfe	deloitfe	NOUN
iiclr-17530	119	4	and	and	CCONJ
iiclr-17530	119	5	touche	touche	PROPN
iiclr-17530	119	6	14.01	14.01	NUM
iiclr-17530	119	7	,	,	PUNCT
iiclr-17530	119	8	supra	supra	PROPN
iiclr-17530	119	9	note	note	PROPN
iiclr-17530	119	10	ii	ii	PROPN
iiclr-17530	119	11	(	(	PUNCT
iiclr-17530	119	12	stating	state	VERB
iiclr-17530	119	13	that	that	SCONJ
iiclr-17530	119	14	individual	individual	ADJ
iiclr-17530	119	15	residents	resident	NOUN
iiclr-17530	119	16	of	of	ADP
iiclr-17530	119	17	canada	canada	PROPN
iiclr-17530	119	18	are	be	AUX
iiclr-17530	119	19	liable	liable	ADJ
iiclr-17530	119	20	for	for	ADP
iiclr-17530	119	21	income	income	NOUN
iiclr-17530	119	22	tax	tax	NOUN
iiclr-17530	119	23	on	on	ADP
iiclr-17530	119	24	their	their	PRON
iiclr-17530	119	25	worldwide	worldwide	ADJ
iiclr-17530	119	26	income	income	NOUN
iiclr-17530	119	27	)	)	PUNCT
iiclr-17530	119	28	.	.	PUNCT
iiclr-17530	120	1	29	29	NUM
iiclr-17530	120	2	.	.	PUNCT
iiclr-17530	120	3	see	see	VERB
iiclr-17530	120	4	955	955	NUM
iiclr-17530	120	5	-	-	PUNCT
iiclr-17530	120	6	2nd	2nd	NOUN
iiclr-17530	120	7	,	,	PUNCT
iiclr-17530	120	8	tax	tax	NOUN
iiclr-17530	120	9	management	management	NOUN
iiclr-17530	120	10	foreign	foreign	ADJ
iiclr-17530	120	11	income	income	NOUN
iiclr-17530	120	12	portfolios	portfolio	NOUN
iiclr-17530	120	13	,	,	PUNCT
iiclr-17530	120	14	business	business	NOUN
iiclr-17530	120	15	operations	operation	NOUN
iiclr-17530	120	16	in	in	ADP
iiclr-17530	120	17	canada	canada	PROPN
iiclr-17530	120	18	,	,	PUNCT
iiclr-17530	120	19	bna	bna	PROPN
iiclr-17530	120	20	,	,	PUNCT
iiclr-17530	120	21	sec	sec	PROPN
iiclr-17530	120	22	.	.	PROPN
iiclr-17530	120	23	vii	vii	PROPN
iiclr-17530	120	24	.	.	PROPN
iiclr-17530	120	25	income	income	PROPN
iiclr-17530	120	26	taxation	taxation	PROPN
iiclr-17530	120	27	para	para	PROPN
iiclr-17530	120	28	.	.	PUNCT
iiclr-17530	121	1	b.	b.	PROPN
iiclr-17530	122	1	the	the	DET
iiclr-17530	122	2	canadian	canadian	ADJ
iiclr-17530	122	3	tax	tax	NOUN
iiclr-17530	122	4	net	net	NOUN
iiclr-17530	122	5	2	2	NUM
iiclr-17530	122	6	.	.	PUNCT
iiclr-17530	123	1	the	the	DET
iiclr-17530	123	2	tax	tax	NOUN
iiclr-17530	123	3	base	base	NOUN
iiclr-17530	123	4	for	for	ADP
iiclr-17530	123	5	canadian	canadian	ADJ
iiclr-17530	123	6	residents	resident	NOUN
iiclr-17530	123	7	,	,	PUNCT
iiclr-17530	123	8	a-30	a-30	PROPN
iiclr-17530	123	9	,	,	PUNCT
iiclr-17530	123	10	oct	oct	PROPN
iiclr-17530	123	11	.	.	PROPN
iiclr-17530	123	12	13	13	NUM
iiclr-17530	123	13	,	,	PUNCT
iiclr-17530	123	14	1997	1997	NUM
iiclr-17530	123	15	.	.	PUNCT
iiclr-17530	124	1	30	30	NUM
iiclr-17530	124	2	.	.	PUNCT
iiclr-17530	124	3	see	see	VERB
iiclr-17530	124	4	i	i	PROPN
iiclr-17530	124	5	d.	d.	PROPN
iiclr-17530	124	6	sec	sec	PROPN
iiclr-17530	124	7	.	.	PUNCT
iiclr-17530	125	1	vii	vii	PROPN
iiclr-17530	125	2	.	.	PROPN
iiclr-17530	125	3	income	income	PROPN
iiclr-17530	125	4	taxation	taxation	PROPN
iiclr-17530	125	5	para	para	PROPN
iiclr-17530	125	6	.	.	PUNCT
iiclr-17530	126	1	b.	b.	PROPN
iiclr-17530	127	1	the	the	DET
iiclr-17530	127	2	canadian	canadian	ADJ
iiclr-17530	127	3	tax	tax	NOUN
iiclr-17530	127	4	net	net	NOUN
iiclr-17530	127	5	3	3	NUM
iiclr-17530	127	6	.	.	PUNCT
iiclr-17530	128	1	the	the	DET
iiclr-17530	128	2	tax	tax	NOUN
iiclr-17530	128	3	base	base	NOUN
iiclr-17530	128	4	for	for	ADP
iiclr-17530	128	5	nonresidents	nonresident	NOUN
iiclr-17530	128	6	of	of	ADP
iiclr-17530	128	7	canada	canada	PROPN
iiclr-17530	128	8	,	,	PUNCT
iiclr-17530	128	9	a-30	a-30	PROPN
iiclr-17530	128	10	.	.	PUNCT
iiclr-17530	129	1	see	see	VERB
iiclr-17530	129	2	also	also	ADV
iiclr-17530	129	3	delomre	delomre	NOUN
iiclr-17530	129	4	and	and	CCONJ
iiclr-17530	129	5	touche	touche	PROPN
iiclr-17530	129	6	14.0	14.0	NUM
iiclr-17530	129	7	1	1	NUM
iiclr-17530	129	8	,	,	PUNCT
iiclr-17530	129	9	supra	supra	PROPN
iiclr-17530	129	10	note	note	PROPN
iiclr-17530	129	11	ii	ii	PROPN
iiclr-17530	129	12	(	(	PUNCT
iiclr-17530	129	13	stating	state	VERB
iiclr-17530	129	14	that	that	SCONJ
iiclr-17530	129	15	nonresidents	nonresident	NOUN
iiclr-17530	129	16	are	be	AUX
iiclr-17530	129	17	liable	liable	ADJ
iiclr-17530	129	18	on	on	ADP
iiclr-17530	129	19	canadian	canadian	ADJ
iiclr-17530	129	20	-	-	PUNCT
iiclr-17530	129	21	source	source	NOUN
iiclr-17530	129	22	income	income	NOUN
iiclr-17530	129	23	including	include	VERB
iiclr-17530	129	24	income	income	NOUN
iiclr-17530	129	25	from	from	ADP
iiclr-17530	129	26	employment	employment	NOUN
iiclr-17530	129	27	in	in	ADP
iiclr-17530	129	28	canada	canada	PROPN
iiclr-17530	129	29	as	as	ADV
iiclr-17530	129	30	well	well	ADV
iiclr-17530	129	31	as	as	ADP
iiclr-17530	129	32	income	income	NOUN
iiclr-17530	129	33	from	from	ADP
iiclr-17530	129	34	carrying	carry	VERB
iiclr-17530	129	35	on	on	ADP
iiclr-17530	129	36	a	a	DET
iiclr-17530	129	37	business	business	NOUN
iiclr-17530	129	38	in	in	ADP
iiclr-17530	129	39	canada	canada	PROPN
iiclr-17530	129	40	)	)	PUNCT
iiclr-17530	129	41	.	.	PUNCT
iiclr-17530	130	1	in	in	ADP
iiclr-17530	130	2	general	general	ADJ
iiclr-17530	130	3	,	,	PUNCT
iiclr-17530	130	4	business	business	NOUN
iiclr-17530	130	5	profits	profit	NOUN
iiclr-17530	130	6	earned	earn	VERB
iiclr-17530	130	7	in	in	ADP
iiclr-17530	130	8	canada	canada	PROPN
iiclr-17530	130	9	by	by	ADP
iiclr-17530	130	10	nonresidents	nonresident	NOUN
iiclr-17530	130	11	are	be	AUX
iiclr-17530	130	12	not	not	PART
iiclr-17530	130	13	subject	subject	ADJ
iiclr-17530	130	14	to	to	ADP
iiclr-17530	130	15	canadian	canadian	ADJ
iiclr-17530	130	16	income	income	NOUN
iiclr-17530	130	17	tax	tax	NOUN
iiclr-17530	130	18	unless	unless	SCONJ
iiclr-17530	130	19	they	they	PRON
iiclr-17530	130	20	were	be	AUX
iiclr-17530	130	21	engaged	engage	VERB
iiclr-17530	130	22	in	in	ADP
iiclr-17530	130	23	business	business	NOUN
iiclr-17530	130	24	in	in	ADP
iiclr-17530	130	25	canada	canada	PROPN
iiclr-17530	130	26	under	under	ADP
iiclr-17530	130	27	paragraph	paragraph	NOUN
iiclr-17530	130	28	2(3)(b	2(3)(b	NUM
iiclr-17530	130	29	)	)	PUNCT
iiclr-17530	130	30	of	of	ADP
iiclr-17530	130	31	the	the	DET
iiclr-17530	130	32	income	income	NOUN
iiclr-17530	130	33	tax	tax	PROPN
iiclr-17530	130	34	act	act	PROPN
iiclr-17530	130	35	.	.	PUNCT
iiclr-17530	131	1	see	see	VERB
iiclr-17530	131	2	richard	richard	PROPN
iiclr-17530	131	3	g.	g.	PROPN
iiclr-17530	131	4	tremblay	tremblay	PROPN
iiclr-17530	131	5	,	,	PUNCT
iiclr-17530	131	6	permanent	permanent	ADJ
iiclr-17530	131	7	establishments	establishment	NOUN
iiclr-17530	131	8	in	in	ADP
iiclr-17530	131	9	canada	canada	PROPN
iiclr-17530	131	10	,	,	PUNCT
iiclr-17530	131	11	2	2	NUM
iiclr-17530	131	12	j.	j.	PROPN
iiclr-17530	131	13	int'l	int'l	ADV
iiclr-17530	131	14	tax'n	tax'n	ADJ
iiclr-17530	131	15	305	305	NUM
iiclr-17530	131	16	,	,	PUNCT
iiclr-17530	131	17	305	305	NUM
iiclr-17530	131	18	(	(	PUNCT
iiclr-17530	131	19	1992	1992	NUM
iiclr-17530	131	20	)	)	PUNCT
iiclr-17530	131	21	.	.	PUNCT
iiclr-17530	132	1	1999	1999	NUM
iiclr-17530	132	2	]	]	X
iiclr-17530	132	3	ind	ind	NOUN
iiclr-17530	132	4	.	.	PUNCT
iiclr-17530	133	1	int'l	int'l	PROPN
iiclr-17530	133	2	&	&	CCONJ
iiclr-17530	133	3	comp	comp	PROPN
iiclr-17530	133	4	.	.	PUNCT
iiclr-17530	134	1	l.	l.	PROPN
iiclr-17530	134	2	rev	rev	PROPN
iiclr-17530	134	3	.	.	PROPN
iiclr-17530	134	4	engaged	engage	VERB
iiclr-17530	134	5	in	in	ADP
iiclr-17530	134	6	a	a	DET
iiclr-17530	134	7	trade	trade	NOUN
iiclr-17530	134	8	or	or	CCONJ
iiclr-17530	134	9	business.3	business.3	PROPN
iiclr-17530	134	10	however	however	ADV
iiclr-17530	134	11	,	,	PUNCT
iiclr-17530	134	12	if	if	SCONJ
iiclr-17530	134	13	a	a	DET
iiclr-17530	134	14	nonresident	nonresident	NOUN
iiclr-17530	134	15	is	be	AUX
iiclr-17530	134	16	carrying	carry	VERB
iiclr-17530	134	17	on	on	ADP
iiclr-17530	134	18	a	a	DET
iiclr-17530	134	19	business	business	NOUN
iiclr-17530	134	20	in	in	ADP
iiclr-17530	134	21	canada	canada	PROPN
iiclr-17530	134	22	,	,	PUNCT
iiclr-17530	134	23	he	he	PRON
iiclr-17530	134	24	may	may	AUX
iiclr-17530	134	25	be	be	AUX
iiclr-17530	134	26	exempt	exempt	ADJ
iiclr-17530	134	27	from	from	ADP
iiclr-17530	134	28	canadian	canadian	ADJ
iiclr-17530	134	29	tax	tax	NOUN
iiclr-17530	134	30	based	base	VERB
iiclr-17530	134	31	on	on	ADP
iiclr-17530	134	32	the	the	DET
iiclr-17530	134	33	operation	operation	NOUN
iiclr-17530	134	34	of	of	ADP
iiclr-17530	134	35	a	a	DET
iiclr-17530	134	36	canadian	canadian	ADJ
iiclr-17530	134	37	bilateral	bilateral	ADJ
iiclr-17530	134	38	tax	tax	NOUN
iiclr-17530	134	39	treaty.32	treaty.32	NOUN
iiclr-17530	134	40	an	an	DET
iiclr-17530	134	41	athlete	athlete	NOUN
iiclr-17530	134	42	who	who	PRON
iiclr-17530	134	43	is	be	AUX
iiclr-17530	134	44	protected	protect	VERB
iiclr-17530	134	45	by	by	ADP
iiclr-17530	134	46	a	a	DET
iiclr-17530	134	47	treaty	treaty	NOUN
iiclr-17530	134	48	"	"	PUNCT
iiclr-17530	134	49	is	be	AUX
iiclr-17530	134	50	subject	subject	ADJ
iiclr-17530	134	51	to	to	ADP
iiclr-17530	134	52	canadian	canadian	ADJ
iiclr-17530	134	53	tax	tax	NOUN
iiclr-17530	134	54	on	on	ADP
iiclr-17530	134	55	his	his	PRON
iiclr-17530	134	56	business	business	NOUN
iiclr-17530	134	57	profits	profit	NOUN
iiclr-17530	134	58	only	only	ADV
iiclr-17530	134	59	to	to	ADP
iiclr-17530	134	60	the	the	DET
iiclr-17530	134	61	extent	extent	NOUN
iiclr-17530	134	62	that	that	SCONJ
iiclr-17530	134	63	these	these	PRON
iiclr-17530	134	64	are	be	AUX
iiclr-17530	134	65	attributable	attributable	ADJ
iiclr-17530	134	66	to	to	ADP
iiclr-17530	134	67	a	a	DET
iiclr-17530	134	68	permanent	permanent	ADJ
iiclr-17530	134	69	establishment	establishment	NOUN
iiclr-17530	134	70	in	in	ADP
iiclr-17530	134	71	canada	canada	PROPN
iiclr-17530	134	72	.	.	PUNCT
iiclr-17530	135	1	"33	"33	PROPN
iiclr-17530	135	2	article	article	NOUN
iiclr-17530	135	3	16	16	NUM
iiclr-17530	135	4	of	of	ADP
iiclr-17530	135	5	the	the	DET
iiclr-17530	135	6	united	united	PROPN
iiclr-17530	135	7	states	states	PROPN
iiclr-17530	135	8	-	-	PUNCT
iiclr-17530	135	9	canada	canada	PROPN
iiclr-17530	135	10	income	income	PROPN
iiclr-17530	135	11	tax	tax	PROPN
iiclr-17530	135	12	treaty	treaty	NOUN
iiclr-17530	135	13	,	,	PUNCT
iiclr-17530	135	14	artistes	artiste	NOUN
iiclr-17530	135	15	and	and	CCONJ
iiclr-17530	135	16	athletes	athlete	NOUN
iiclr-17530	135	17	,	,	PUNCT
iiclr-17530	135	18	states	state	VERB
iiclr-17530	135	19	that	that	SCONJ
iiclr-17530	135	20	earnings	earning	NOUN
iiclr-17530	135	21	are	be	AUX
iiclr-17530	135	22	subject	subject	ADJ
iiclr-17530	135	23	to	to	ADP
iiclr-17530	135	24	tax	tax	NOUN
iiclr-17530	135	25	in	in	ADP
iiclr-17530	135	26	the	the	DET
iiclr-17530	135	27	country	country	NOUN
iiclr-17530	135	28	of	of	ADP
iiclr-17530	135	29	residence	residence	NOUN
iiclr-17530	135	30	and	and	CCONJ
iiclr-17530	135	31	in	in	ADP
iiclr-17530	135	32	the	the	DET
iiclr-17530	135	33	country	country	NOUN
iiclr-17530	135	34	where	where	SCONJ
iiclr-17530	135	35	the	the	DET
iiclr-17530	135	36	services	service	NOUN
iiclr-17530	135	37	are	be	AUX
iiclr-17530	135	38	performed	perform	VERB
iiclr-17530	135	39	if	if	SCONJ
iiclr-17530	135	40	gross	gross	ADJ
iiclr-17530	135	41	receipts	receipt	NOUN
iiclr-17530	135	42	plus	plus	CCONJ
iiclr-17530	135	43	expenses	expense	NOUN
iiclr-17530	135	44	reimbursed	reimburse	VERB
iiclr-17530	135	45	to	to	ADP
iiclr-17530	135	46	the	the	DET
iiclr-17530	135	47	athlete	athlete	NOUN
iiclr-17530	135	48	,	,	PUNCT
iiclr-17530	135	49	and	and	CCONJ
iiclr-17530	135	50	borne	bear	VERB
iiclr-17530	135	51	on	on	ADP
iiclr-17530	135	52	the	the	DET
iiclr-17530	135	53	athlete	athlete	NOUN
iiclr-17530	135	54	's	's	PART
iiclr-17530	135	55	behalf	behalf	NOUN
iiclr-17530	135	56	,	,	PUNCT
iiclr-17530	135	57	exceed	exceed	VERB
iiclr-17530	135	58	fifteen	fifteen	NUM
iiclr-17530	135	59	thousand	thousand	NUM
iiclr-17530	135	60	dollars	dollar	NOUN
iiclr-17530	135	61	in	in	ADP
iiclr-17530	135	62	the	the	DET
iiclr-17530	135	63	currency	currency	NOUN
iiclr-17530	135	64	of	of	ADP
iiclr-17530	135	65	the	the	DET
iiclr-17530	135	66	country	country	NOUN
iiclr-17530	135	67	of	of	ADP
iiclr-17530	135	68	non	non	NOUN
iiclr-17530	135	69	-	-	NOUN
iiclr-17530	135	70	residence	residence	NOUN
iiclr-17530	135	71	for	for	ADP
iiclr-17530	135	72	the	the	DET
iiclr-17530	135	73	taxable	taxable	ADJ
iiclr-17530	135	74	year	year	NOUN
iiclr-17530	135	75	involved	involve	VERB
iiclr-17530	135	76	.	.	PUNCT
iiclr-17530	135	77	'	'	PUNCT
iiclr-17530	136	1	however	however	ADV
iiclr-17530	136	2	,	,	PUNCT
iiclr-17530	136	3	the	the	DET
iiclr-17530	136	4	provisions	provision	NOUN
iiclr-17530	136	5	of	of	ADP
iiclr-17530	136	6	article	article	NOUN
iiclr-17530	136	7	sixteen	sixteen	NUM
iiclr-17530	136	8	"	"	PUNCT
iiclr-17530	136	9	shall	shall	AUX
iiclr-17530	136	10	not	not	PART
iiclr-17530	136	11	apply	apply	VERB
iiclr-17530	136	12	to	to	ADP
iiclr-17530	136	13	the	the	DET
iiclr-17530	136	14	income	income	NOUN
iiclr-17530	136	15	of	of	ADP
iiclr-17530	136	16	an	an	DET
iiclr-17530	136	17	athlete	athlete	NOUN
iiclr-17530	136	18	in	in	ADP
iiclr-17530	136	19	respect	respect	NOUN
iiclr-17530	136	20	of	of	ADP
iiclr-17530	136	21	an	an	DET
iiclr-17530	136	22	employment	employment	NOUN
iiclr-17530	136	23	with	with	ADP
iiclr-17530	136	24	a	a	DET
iiclr-17530	136	25	team	team	NOUN
iiclr-17530	136	26	31	31	NUM
iiclr-17530	136	27	.	.	PUNCT
iiclr-17530	137	1	in	in	ADP
iiclr-17530	137	2	canada	canada	PROPN
iiclr-17530	137	3	,	,	PUNCT
iiclr-17530	137	4	business	business	NOUN
iiclr-17530	137	5	is	be	AUX
iiclr-17530	137	6	broadly	broadly	ADV
iiclr-17530	137	7	defined	define	VERB
iiclr-17530	137	8	to	to	PART
iiclr-17530	137	9	include	include	VERB
iiclr-17530	137	10	a	a	DET
iiclr-17530	137	11	profession	profession	NOUN
iiclr-17530	137	12	,	,	PUNCT
iiclr-17530	137	13	calling	calling	NOUN
iiclr-17530	137	14	,	,	PUNCT
iiclr-17530	137	15	trade	trade	NOUN
iiclr-17530	137	16	,	,	PUNCT
iiclr-17530	137	17	manufacture	manufacture	NOUN
iiclr-17530	137	18	,	,	PUNCT
iiclr-17530	137	19	or	or	CCONJ
iiclr-17530	137	20	undertaking	undertaking	NOUN
iiclr-17530	137	21	of	of	ADP
iiclr-17530	137	22	any	any	DET
iiclr-17530	137	23	kind	kind	NOUN
iiclr-17530	137	24	.	.	PUNCT
iiclr-17530	138	1	see	see	VERB
iiclr-17530	138	2	955	955	NUM
iiclr-17530	138	3	-	-	PUNCT
iiclr-17530	138	4	2nd	2nd	NOUN
iiclr-17530	138	5	,	,	PUNCT
iiclr-17530	138	6	tax	tax	NOUN
iiclr-17530	138	7	management	management	NOUN
iiclr-17530	138	8	foreign	foreign	ADJ
iiclr-17530	138	9	income	income	NOUN
iiclr-17530	138	10	portfolios	portfolio	NOUN
iiclr-17530	138	11	,	,	PUNCT
iiclr-17530	138	12	business	business	NOUN
iiclr-17530	138	13	operations	operation	NOUN
iiclr-17530	138	14	in	in	ADP
iiclr-17530	138	15	canada	canada	PROPN
iiclr-17530	138	16	,	,	PUNCT
iiclr-17530	138	17	bna	bna	PROPN
iiclr-17530	138	18	,	,	PUNCT
iiclr-17530	138	19	sec	sec	PROPN
iiclr-17530	138	20	.	.	PROPN
iiclr-17530	138	21	vii	vii	PROPN
iiclr-17530	138	22	.	.	PROPN
iiclr-17530	138	23	para	para	PROPN
iiclr-17530	138	24	.	.	PUNCT
iiclr-17530	139	1	b.	b.	PROPN
iiclr-17530	140	1	the	the	DET
iiclr-17530	140	2	canadian	canadian	ADJ
iiclr-17530	140	3	tax	tax	NOUN
iiclr-17530	140	4	net	net	NOUN
iiclr-17530	140	5	3	3	NUM
iiclr-17530	140	6	.	.	PUNCT
iiclr-17530	141	1	the	the	DET
iiclr-17530	141	2	tax	tax	NOUN
iiclr-17530	141	3	base	base	NOUN
iiclr-17530	141	4	for	for	ADP
iiclr-17530	141	5	nonresidents	nonresident	NOUN
iiclr-17530	141	6	of	of	ADP
iiclr-17530	141	7	canada	canada	PROPN
iiclr-17530	141	8	a.	a.	PROPN
iiclr-17530	141	9	business	business	PROPN
iiclr-17530	141	10	income	income	NOUN
iiclr-17530	141	11	,	,	PUNCT
iiclr-17530	141	12	a-30	a-30	PROPN
iiclr-17530	141	13	,	,	PUNCT
iiclr-17530	141	14	oct	oct	PROPN
iiclr-17530	141	15	.	.	PROPN
iiclr-17530	141	16	13	13	NUM
iiclr-17530	141	17	,	,	PUNCT
iiclr-17530	141	18	1997	1997	NUM
iiclr-17530	141	19	.	.	PUNCT
iiclr-17530	142	1	32	32	NUM
iiclr-17530	142	2	.	.	PUNCT
iiclr-17530	143	1	see	see	VERB
iiclr-17530	143	2	i	i	PRON
iiclr-17530	143	3	d.	d.	PROPN
iiclr-17530	143	4	at	at	ADP
iiclr-17530	143	5	a-31	a-31	NOUN
iiclr-17530	143	6	.	.	PUNCT
iiclr-17530	144	1	33	33	NUM
iiclr-17530	144	2	.	.	PUNCT
iiclr-17530	145	1	i	i	PRON
iiclr-17530	145	2	d.	d.	PROPN
iiclr-17530	145	3	;	;	PUNCT
iiclr-17530	145	4	united	united	PROPN
iiclr-17530	145	5	states	states	PROPN
iiclr-17530	145	6	-	-	PUNCT
iiclr-17530	145	7	canada	canada	PROPN
iiclr-17530	145	8	income	income	NOUN
iiclr-17530	145	9	tax	tax	PROPN
iiclr-17530	145	10	convention	convention	PROPN
iiclr-17530	145	11	,	,	PUNCT
iiclr-17530	145	12	article	article	NOUN
iiclr-17530	145	13	vii	vii	PROPN
iiclr-17530	145	14	business	business	PROPN
iiclr-17530	145	15	profits	profit	NOUN
iiclr-17530	145	16	,	,	PUNCT
iiclr-17530	145	17	aug	aug	PROPN
iiclr-17530	145	18	.	.	PROPN
iiclr-17530	145	19	16	16	NUM
iiclr-17530	145	20	,	,	PUNCT
iiclr-17530	145	21	1984	1984	NUM
iiclr-17530	145	22	;	;	PUNCT
iiclr-17530	145	23	double	double	ADJ
iiclr-17530	145	24	taxation	taxation	NOUN
iiclr-17530	145	25	taxes	taxis	NOUN
iiclr-17530	145	26	on	on	ADP
iiclr-17530	145	27	income	income	NOUN
iiclr-17530	145	28	and	and	CCONJ
iiclr-17530	145	29	capital	capital	NOUN
iiclr-17530	145	30	convention	convention	NOUN
iiclr-17530	145	31	between	between	ADP
iiclr-17530	145	32	the	the	DET
iiclr-17530	145	33	united	united	PROPN
iiclr-17530	145	34	states	states	PROPN
iiclr-17530	145	35	of	of	ADP
iiclr-17530	145	36	america	america	PROPN
iiclr-17530	145	37	and	and	CCONJ
iiclr-17530	145	38	canada	canada	PROPN
iiclr-17530	145	39	,	,	PUNCT
iiclr-17530	145	40	article	article	NOUN
iiclr-17530	145	41	vii	vii	PROPN
iiclr-17530	145	42	business	business	PROPN
iiclr-17530	145	43	profits	profit	NOUN
iiclr-17530	145	44	,	,	PUNCT
iiclr-17530	145	45	aug	aug	PROPN
iiclr-17530	145	46	.	.	PROPN
iiclr-17530	145	47	16	16	NUM
iiclr-17530	145	48	,	,	PUNCT
iiclr-17530	145	49	1984	1984	NUM
iiclr-17530	145	50	,	,	PUNCT
iiclr-17530	145	51	u.s.-ca	u.s.-ca	PROPN
iiclr-17530	145	52	.	.	NOUN
iiclr-17530	145	53	,	,	PUNCT
iiclr-17530	145	54	1984	1984	NUM
iiclr-17530	145	55	wl	wl	NOUN
iiclr-17530	145	56	161896	161896	NUM
iiclr-17530	145	57	[	[	X
iiclr-17530	145	58	hereinafter	hereinafter	NOUN
iiclr-17530	145	59	double	double	ADJ
iiclr-17530	145	60	taxation	taxation	NOUN
iiclr-17530	145	61	convention	convention	NOUN
iiclr-17530	145	62	)	)	PUNCT
iiclr-17530	145	63	.	.	PUNCT
iiclr-17530	146	1	both	both	PRON
iiclr-17530	146	2	the	the	DET
iiclr-17530	146	3	united	united	PROPN
iiclr-17530	146	4	states	states	PROPN
iiclr-17530	146	5	-	-	PUNCT
iiclr-17530	146	6	canada	canada	PROPN
iiclr-17530	146	7	income	income	NOUN
iiclr-17530	146	8	tax	tax	NOUN
iiclr-17530	146	9	convention	convention	PROPN
iiclr-17530	146	10	and	and	CCONJ
iiclr-17530	146	11	the	the	DET
iiclr-17530	146	12	double	double	ADJ
iiclr-17530	146	13	taxation	taxation	NOUN
iiclr-17530	146	14	convention	convention	NOUN
iiclr-17530	146	15	state	state	NOUN
iiclr-17530	146	16	:	:	PUNCT
iiclr-17530	146	17	business	business	NOUN
iiclr-17530	146	18	profits	profit	NOUN
iiclr-17530	146	19	of	of	ADP
iiclr-17530	146	20	a	a	DET
iiclr-17530	146	21	resident	resident	NOUN
iiclr-17530	146	22	of	of	ADP
iiclr-17530	146	23	a	a	DET
iiclr-17530	146	24	contracting	contracting	NOUN
iiclr-17530	146	25	state	state	NOUN
iiclr-17530	146	26	shall	shall	AUX
iiclr-17530	146	27	be	be	AUX
iiclr-17530	146	28	taxable	taxable	ADJ
iiclr-17530	146	29	only	only	ADV
iiclr-17530	146	30	in	in	ADP
iiclr-17530	146	31	that	that	DET
iiclr-17530	146	32	state	state	NOUN
iiclr-17530	146	33	unless	unless	SCONJ
iiclr-17530	146	34	the	the	DET
iiclr-17530	146	35	resident	resident	NOUN
iiclr-17530	146	36	carries	carry	VERB
iiclr-17530	146	37	on	on	ADP
iiclr-17530	146	38	business	business	NOUN
iiclr-17530	146	39	in	in	ADP
iiclr-17530	146	40	the	the	DET
iiclr-17530	146	41	other	other	ADJ
iiclr-17530	146	42	contracting	contracting	NOUN
iiclr-17530	146	43	state	state	NOUN
iiclr-17530	146	44	through	through	ADP
iiclr-17530	146	45	a	a	DET
iiclr-17530	146	46	permanent	permanent	ADJ
iiclr-17530	146	47	establishment	establishment	NOUN
iiclr-17530	146	48	situated	situate	VERB
iiclr-17530	146	49	therein	therein	ADV
iiclr-17530	146	50	.	.	PUNCT
iiclr-17530	147	1	if	if	SCONJ
iiclr-17530	147	2	the	the	DET
iiclr-17530	147	3	resident	resident	NOUN
iiclr-17530	147	4	carries	carry	VERB
iiclr-17530	147	5	on	on	ADP
iiclr-17530	147	6	,	,	PUNCT
iiclr-17530	147	7	or	or	CCONJ
iiclr-17530	147	8	has	have	AUX
iiclr-17530	147	9	carried	carry	VERB
iiclr-17530	147	10	on	on	ADP
iiclr-17530	147	11	,	,	PUNCT
iiclr-17530	147	12	business	business	NOUN
iiclr-17530	147	13	as	as	ADP
iiclr-17530	147	14	aforesaid	aforesaid	NOUN
iiclr-17530	147	15	,	,	PUNCT
iiclr-17530	147	16	the	the	DET
iiclr-17530	147	17	business	business	NOUN
iiclr-17530	147	18	profits	profit	NOUN
iiclr-17530	147	19	of	of	ADP
iiclr-17530	147	20	the	the	DET
iiclr-17530	147	21	resident	resident	NOUN
iiclr-17530	147	22	may	may	AUX
iiclr-17530	147	23	be	be	AUX
iiclr-17530	147	24	taxed	tax	VERB
iiclr-17530	147	25	in	in	ADP
iiclr-17530	147	26	the	the	DET
iiclr-17530	147	27	other	other	ADJ
iiclr-17530	147	28	state	state	NOUN
iiclr-17530	147	29	but	but	CCONJ
iiclr-17530	147	30	only	only	ADV
iiclr-17530	147	31	so	so	ADV
iiclr-17530	147	32	much	much	ADJ
iiclr-17530	147	33	of	of	ADP
iiclr-17530	147	34	them	they	PRON
iiclr-17530	147	35	as	as	SCONJ
iiclr-17530	147	36	is	be	AUX
iiclr-17530	147	37	attributable	attributable	ADJ
iiclr-17530	147	38	to	to	ADP
iiclr-17530	147	39	that	that	DET
iiclr-17530	147	40	permanent	permanent	ADJ
iiclr-17530	147	41	establishment	establishment	NOUN
iiclr-17530	147	42	.	.	PUNCT
iiclr-17530	148	1	united	united	PROPN
iiclr-17530	148	2	states	states	PROPN
iiclr-17530	148	3	-	-	PUNCT
iiclr-17530	148	4	canada	canada	PROPN
iiclr-17530	148	5	income	income	NOUN
iiclr-17530	148	6	tax	tax	PROPN
iiclr-17530	148	7	convention	convention	PROPN
iiclr-17530	148	8	,	,	PUNCT
iiclr-17530	148	9	art	art	NOUN
iiclr-17530	148	10	.	.	PUNCT
iiclr-17530	149	1	vii	vii	PROPN
iiclr-17530	149	2	;	;	PUNCT
iiclr-17530	149	3	double	double	ADJ
iiclr-17530	149	4	taxation	taxation	NOUN
iiclr-17530	149	5	convention	convention	NOUN
iiclr-17530	149	6	,	,	PUNCT
iiclr-17530	149	7	art	art	NOUN
iiclr-17530	149	8	vii	vii	PROPN
iiclr-17530	149	9	.	.	PUNCT
iiclr-17530	150	1	a	a	DET
iiclr-17530	150	2	permanent	permanent	ADJ
iiclr-17530	150	3	establishment	establishment	NOUN
iiclr-17530	150	4	is	be	AUX
iiclr-17530	150	5	defined	define	VERB
iiclr-17530	150	6	according	accord	VERB
iiclr-17530	150	7	to	to	ADP
iiclr-17530	150	8	each	each	DET
iiclr-17530	150	9	separate	separate	ADJ
iiclr-17530	150	10	treaty	treaty	NOUN
iiclr-17530	150	11	.	.	PUNCT
iiclr-17530	151	1	see	see	VERB
iiclr-17530	151	2	955	955	NUM
iiclr-17530	151	3	-	-	PUNCT
iiclr-17530	151	4	2nd	2nd	NOUN
iiclr-17530	151	5	,	,	PUNCT
iiclr-17530	151	6	tax	tax	NOUN
iiclr-17530	151	7	management	management	NOUN
iiclr-17530	151	8	foreign	foreign	ADJ
iiclr-17530	151	9	income	income	NOUN
iiclr-17530	151	10	portfolios	portfolio	NOUN
iiclr-17530	151	11	,	,	PUNCT
iiclr-17530	151	12	business	business	NOUN
iiclr-17530	151	13	operations	operation	NOUN
iiclr-17530	151	14	in	in	ADP
iiclr-17530	151	15	canada	canada	PROPN
iiclr-17530	151	16	,	,	PUNCT
iiclr-17530	151	17	bna	bna	PROPN
iiclr-17530	151	18	,	,	PUNCT
iiclr-17530	151	19	see	see	NOUN
iiclr-17530	151	20	.	.	PUNCT
iiclr-17530	152	1	vii	vii	PROPN
iiclr-17530	152	2	.	.	PROPN
iiclr-17530	152	3	para	para	PROPN
iiclr-17530	152	4	.	.	PUNCT
iiclr-17530	153	1	b.	b.	PROPN
iiclr-17530	154	1	the	the	DET
iiclr-17530	154	2	canadian	canadian	ADJ
iiclr-17530	154	3	tax	tax	NOUN
iiclr-17530	154	4	net'3	net'3	PROPN
iiclr-17530	154	5	.	.	PUNCT
iiclr-17530	155	1	the	the	DET
iiclr-17530	155	2	tax	tax	NOUN
iiclr-17530	155	3	base	base	NOUN
iiclr-17530	155	4	for	for	ADP
iiclr-17530	155	5	nonresidents	nonresident	NOUN
iiclr-17530	155	6	of	of	ADP
iiclr-17530	155	7	canada	canada	PROPN
iiclr-17530	155	8	a.	a.	PROPN
iiclr-17530	155	9	business	business	PROPN
iiclr-17530	155	10	income	income	NOUN
iiclr-17530	155	11	,	,	PUNCT
iiclr-17530	155	12	a-30	a-30	PROPN
iiclr-17530	155	13	,	,	PUNCT
iiclr-17530	155	14	oct	oct	PROPN
iiclr-17530	155	15	.	.	PROPN
iiclr-17530	155	16	13	13	NUM
iiclr-17530	155	17	,	,	PUNCT
iiclr-17530	155	18	1997	1997	NUM
iiclr-17530	155	19	.	.	PUNCT
iiclr-17530	156	1	34	34	NUM
iiclr-17530	156	2	.	.	PUNCT
iiclr-17530	157	1	see	see	VERB
iiclr-17530	157	2	united	united	PROPN
iiclr-17530	157	3	states	states	PROPN
iiclr-17530	157	4	-	-	PUNCT
iiclr-17530	157	5	canada	canada	PROPN
iiclr-17530	157	6	income	income	NOUN
iiclr-17530	157	7	tax	tax	PROPN
iiclr-17530	157	8	convention	convention	PROPN
iiclr-17530	157	9	,	,	PUNCT
iiclr-17530	157	10	article	article	NOUN
iiclr-17530	157	11	xvi	xvi	PROPN
iiclr-17530	157	12	artistes	artiste	NOUN
iiclr-17530	157	13	and	and	CCONJ
iiclr-17530	157	14	athletes	athlete	NOUN
iiclr-17530	157	15	,	,	PUNCT
iiclr-17530	157	16	aug	aug	PROPN
iiclr-17530	157	17	.	.	PROPN
iiclr-17530	157	18	16	16	NUM
iiclr-17530	157	19	,	,	PUNCT
iiclr-17530	157	20	1984	1984	NUM
iiclr-17530	157	21	;	;	PUNCT
iiclr-17530	157	22	double	double	ADJ
iiclr-17530	157	23	taxation	taxation	NOUN
iiclr-17530	157	24	convention	convention	NOUN
iiclr-17530	157	25	supra	supra	PROPN
iiclr-17530	157	26	note	note	VERB
iiclr-17530	157	27	33	33	NUM
iiclr-17530	157	28	,	,	PUNCT
iiclr-17530	157	29	at	at	ADP
iiclr-17530	157	30	article	article	NOUN
iiclr-17530	157	31	xvi	xvi	PROPN
iiclr-17530	157	32	.	.	PUNCT
iiclr-17530	158	1	the	the	DET
iiclr-17530	158	2	united	united	PROPN
iiclr-17530	158	3	statescanada	statescanada	PROPN
iiclr-17530	158	4	income	income	PROPN
iiclr-17530	158	5	tax	tax	NOUN
iiclr-17530	158	6	convention	convention	NOUN
iiclr-17530	158	7	and	and	CCONJ
iiclr-17530	158	8	the	the	DET
iiclr-17530	158	9	double	double	ADJ
iiclr-17530	158	10	taxation	taxation	NOUN
iiclr-17530	158	11	convention	convention	NOUN
iiclr-17530	158	12	state	state	NOUN
iiclr-17530	158	13	:	:	PUNCT
iiclr-17530	158	14	income	income	NOUN
iiclr-17530	158	15	derived	derive	VERB
iiclr-17530	158	16	by	by	ADP
iiclr-17530	158	17	a	a	DET
iiclr-17530	158	18	resident	resident	NOUN
iiclr-17530	158	19	of	of	ADP
iiclr-17530	158	20	a	a	DET
iiclr-17530	158	21	contracting	contracting	NOUN
iiclr-17530	158	22	state	state	NOUN
iiclr-17530	158	23	as	as	ADP
iiclr-17530	158	24	an	an	DET
iiclr-17530	158	25	entertainer	entertainer	NOUN
iiclr-17530	158	26	,	,	PUNCT
iiclr-17530	158	27	such	such	ADJ
iiclr-17530	158	28	as	as	ADP
iiclr-17530	158	29	a	a	DET
iiclr-17530	158	30	theatre	theatre	NOUN
iiclr-17530	158	31	,	,	PUNCT
iiclr-17530	158	32	motion	motion	NOUN
iiclr-17530	158	33	picture	picture	NOUN
iiclr-17530	158	34	,	,	PUNCT
iiclr-17530	158	35	radio	radio	NOUN
iiclr-17530	158	36	or	or	CCONJ
iiclr-17530	158	37	television	television	NOUN
iiclr-17530	158	38	artiste	artiste	NOUN
iiclr-17530	158	39	,	,	PUNCT
iiclr-17530	158	40	or	or	CCONJ
iiclr-17530	158	41	a	a	DET
iiclr-17530	158	42	musician	musician	NOUN
iiclr-17530	158	43	,	,	PUNCT
iiclr-17530	158	44	or	or	CCONJ
iiclr-17530	158	45	as	as	ADP
iiclr-17530	158	46	an	an	DET
iiclr-17530	158	47	athlete	athlete	NOUN
iiclr-17530	158	48	,	,	PUNCT
iiclr-17530	158	49	from	from	ADP
iiclr-17530	158	50	his	his	PRON
iiclr-17530	158	51	personal	personal	ADJ
iiclr-17530	158	52	activities	activity	NOUN
iiclr-17530	158	53	as	as	SCONJ
iiclr-17530	158	54	such	such	ADJ
iiclr-17530	158	55	exercised	exercise	VERB
iiclr-17530	158	56	in	in	ADP
iiclr-17530	158	57	the	the	DET
iiclr-17530	158	58	other	other	ADJ
iiclr-17530	158	59	contracting	contracting	NOUN
iiclr-17530	158	60	state	state	NOUN
iiclr-17530	158	61	,	,	PUNCT
iiclr-17530	158	62	may	may	AUX
iiclr-17530	158	63	be	be	AUX
iiclr-17530	158	64	taxed	tax	VERB
iiclr-17530	158	65	in	in	ADP
iiclr-17530	158	66	that	that	DET
iiclr-17530	158	67	other	other	ADJ
iiclr-17530	158	68	state	state	NOUN
iiclr-17530	158	69	,	,	PUNCT
iiclr-17530	158	70	except	except	SCONJ
iiclr-17530	158	71	where	where	SCONJ
iiclr-17530	158	72	the	the	DET
iiclr-17530	158	73	amount	amount	NOUN
iiclr-17530	158	74	ofthe	ofthe	PRON
iiclr-17530	158	75	gross	gross	ADJ
iiclr-17530	158	76	receipts	receipt	NOUN
iiclr-17530	158	77	derived	derive	VERB
iiclr-17530	158	78	by	by	ADP
iiclr-17530	158	79	such	such	ADJ
iiclr-17530	158	80	entertainer	entertainer	NOUN
iiclr-17530	158	81	or	or	CCONJ
iiclr-17530	158	82	athlete	athlete	NOUN
iiclr-17530	158	83	,	,	PUNCT
iiclr-17530	158	84	including	include	VERB
iiclr-17530	158	85	expenses	expense	NOUN
iiclr-17530	158	86	reimbursed	reimburse	VERB
iiclr-17530	158	87	to	to	ADP
iiclr-17530	158	88	him	he	PRON
iiclr-17530	158	89	or	or	CCONJ
iiclr-17530	158	90	borne	bear	VERB
iiclr-17530	158	91	on	on	ADP
iiclr-17530	158	92	his	his	PRON
iiclr-17530	158	93	behalf	behalf	NOUN
iiclr-17530	158	94	,	,	PUNCT
iiclr-17530	158	95	from	from	ADP
iiclr-17530	158	96	such	such	ADJ
iiclr-17530	158	97	activities	activity	NOUN
iiclr-17530	158	98	do	do	AUX
iiclr-17530	158	99	not	not	PART
iiclr-17530	158	100	exceed	exceed	VERB
iiclr-17530	158	101	fifteen	fifteen	NUM
iiclr-17530	158	102	thousand	thousand	NUM
iiclr-17530	158	103	dollars	dollar	NOUN
iiclr-17530	158	104	(	(	PUNCT
iiclr-17530	158	105	s	s	NOUN
iiclr-17530	158	106	15,000	15,000	NUM
iiclr-17530	158	107	)	)	PUNCT
iiclr-17530	158	108	in	in	ADP
iiclr-17530	158	109	the	the	DET
iiclr-17530	158	110	currency	currency	NOUN
iiclr-17530	158	111	of	of	ADP
iiclr-17530	158	112	that	that	DET
iiclr-17530	158	113	other	other	ADJ
iiclr-17530	158	114	state	state	NOUN
iiclr-17530	158	115	for	for	ADP
iiclr-17530	158	116	the	the	DET
iiclr-17530	158	117	calendar	calendar	NOUN
iiclr-17530	158	118	year	year	NOUN
iiclr-17530	158	119	concerned	concern	VERB
iiclr-17530	158	120	.	.	PUNCT
iiclr-17530	159	1	united	united	PROPN
iiclr-17530	159	2	states	states	PROPN
iiclr-17530	159	3	-	-	PUNCT
iiclr-17530	159	4	canada	canada	PROPN
iiclr-17530	159	5	income	income	NOUN
iiclr-17530	159	6	tax	tax	PROPN
iiclr-17530	159	7	convention	convention	PROPN
iiclr-17530	159	8	,	,	PUNCT
iiclr-17530	159	9	art	art	NOUN
iiclr-17530	159	10	.	.	PUNCT
iiclr-17530	160	1	xvi	xvi	NOUN
iiclr-17530	160	2	;	;	PUNCT
iiclr-17530	160	3	double	double	ADJ
iiclr-17530	160	4	taxation	taxation	NOUN
iiclr-17530	160	5	convention	convention	NOUN
iiclr-17530	160	6	,	,	PUNCT
iiclr-17530	160	7	art	art	NOUN
iiclr-17530	160	8	.	.	PUNCT
iiclr-17530	161	1	xvi	xvi	NOUN
iiclr-17530	161	2	.	.	PUNCT
iiclr-17530	162	1	tax	tax	NOUN
iiclr-17530	162	2	treaties	treaty	NOUN
iiclr-17530	162	3	exist	exist	VERB
iiclr-17530	162	4	for	for	ADP
iiclr-17530	162	5	two	two	NUM
iiclr-17530	162	6	primary	primary	ADJ
iiclr-17530	162	7	reasons	reason	NOUN
iiclr-17530	162	8	.	.	PUNCT
iiclr-17530	163	1	first	first	ADV
iiclr-17530	163	2	,	,	PUNCT
iiclr-17530	163	3	they	they	PRON
iiclr-17530	163	4	attempt	attempt	VERB
iiclr-17530	163	5	to	to	PART
iiclr-17530	163	6	prevent	prevent	VERB
iiclr-17530	163	7	the	the	DET
iiclr-17530	163	8	problem	problem	NOUN
iiclr-17530	163	9	of	of	ADP
iiclr-17530	163	10	double	double	ADJ
iiclr-17530	163	11	taxation	taxation	NOUN
iiclr-17530	163	12	.	.	PUNCT
iiclr-17530	164	1	see	see	VERB
iiclr-17530	164	2	infra	infra	NOUN
iiclr-17530	164	3	note	note	VERB
iiclr-17530	164	4	74	74	NUM
iiclr-17530	164	5	.	.	PUNCT
iiclr-17530	165	1	second	second	ADJ
iiclr-17530	165	2	,	,	PUNCT
iiclr-17530	165	3	treaties	treaty	NOUN
iiclr-17530	165	4	help	help	VERB
iiclr-17530	165	5	to	to	PART
iiclr-17530	165	6	prevent	prevent	VERB
iiclr-17530	165	7	the	the	DET
iiclr-17530	165	8	evasion	evasion	NOUN
iiclr-17530	165	9	of	of	ADP
iiclr-17530	165	10	tax	tax	NOUN
iiclr-17530	165	11	responsibility	responsibility	NOUN
iiclr-17530	165	12	.	.	PUNCT
iiclr-17530	166	1	see	see	VERB
iiclr-17530	166	2	debra	debra	PROPN
iiclr-17530	166	3	dobray	dobray	PROPN
iiclr-17530	166	4	&	&	CCONJ
iiclr-17530	166	5	tim	tim	PROPN
iiclr-17530	166	6	kreatschman	kreatschman	PROPN
iiclr-17530	166	7	,	,	PUNCT
iiclr-17530	166	8	taxation	taxation	NOUN
iiclr-17530	166	9	issues	issue	NOUN
iiclr-17530	166	10	facing	face	VERB
iiclr-17530	166	11	the	the	DET
iiclr-17530	166	12	foreign	foreign	ADJ
iiclr-17530	166	13	athlete	athlete	NOUN
iiclr-17530	166	14	or	or	CCONJ
iiclr-17530	166	15	entertainer	entertainer	NOUN
iiclr-17530	166	16	,	,	PUNCT
iiclr-17530	166	17	9	9	NUM
iiclr-17530	166	18	n.y.l	n.y.l	NOUN
iiclr-17530	166	19	.	.	PUNCT
iiclr-17530	167	1	sch	sch	PROPN
iiclr-17530	167	2	.	.	PUNCT
iiclr-17530	168	1	j.	j.	PROPN
iiclr-17530	168	2	int'l	int'l	PROPN
iiclr-17530	168	3	&	&	CCONJ
iiclr-17530	168	4	comp	comp	PROPN
iiclr-17530	168	5	.	.	PUNCT
iiclr-17530	169	1	l.	l.	PROPN
iiclr-17530	169	2	265	265	NUM
iiclr-17530	169	3	,	,	PUNCT
iiclr-17530	169	4	278	278	NUM
iiclr-17530	169	5	(	(	PUNCT
iiclr-17530	169	6	1988	1988	NUM
iiclr-17530	169	7	)	)	PUNCT
iiclr-17530	169	8	.	.	PUNCT
iiclr-17530	170	1	[	[	X
iiclr-17530	170	2	vol	vol	NOUN
iiclr-17530	170	3	.	.	PUNCT
iiclr-17530	170	4	10	10	NUM
iiclr-17530	170	5	:	:	PUNCT
iiclr-17530	170	6	i1	i1	X
iiclr-17530	170	7	the	the	DET
iiclr-17530	170	8	taxation	taxation	NOUN
iiclr-17530	170	9	of	of	ADP
iiclr-17530	170	10	professional	professional	ADJ
iiclr-17530	170	11	athletes	athlete	NOUN
iiclr-17530	170	12	which	which	PRON
iiclr-17530	170	13	participates	participate	VERB
iiclr-17530	170	14	in	in	ADP
iiclr-17530	170	15	a	a	DET
iiclr-17530	170	16	league	league	NOUN
iiclr-17530	170	17	with	with	ADP
iiclr-17530	170	18	regularly	regularly	ADV
iiclr-17530	170	19	scheduled	schedule	VERB
iiclr-17530	170	20	games	game	NOUN
iiclr-17530	170	21	in	in	ADP
iiclr-17530	170	22	both	both	DET
iiclr-17530	170	23	contracting	contract	VERB
iiclr-17530	170	24	states	state	NOUN
iiclr-17530	170	25	.	.	PUNCT
iiclr-17530	171	1	"'35	"'35	NOUN
iiclr-17530	171	2	for	for	ADP
iiclr-17530	171	3	professional	professional	ADJ
iiclr-17530	171	4	athletes	athlete	NOUN
iiclr-17530	171	5	in	in	ADP
iiclr-17530	171	6	canada	canada	PROPN
iiclr-17530	171	7	,	,	PUNCT
iiclr-17530	171	8	income	income	NOUN
iiclr-17530	171	9	from	from	ADP
iiclr-17530	171	10	employment	employment	NOUN
iiclr-17530	171	11	may	may	AUX
iiclr-17530	171	12	include	include	VERB
iiclr-17530	171	13	income	income	NOUN
iiclr-17530	171	14	from	from	ADP
iiclr-17530	171	15	:	:	PUNCT
iiclr-17530	171	16	(	(	PUNCT
iiclr-17530	171	17	1	1	X
iiclr-17530	171	18	)	)	PUNCT
iiclr-17530	171	19	salaries;36	salaries;36	NOUN
iiclr-17530	171	20	(	(	PUNCT
iiclr-17530	171	21	2	2	NUM
iiclr-17530	171	22	)	)	PUNCT
iiclr-17530	171	23	bonuses;37	bonuses;37	NOUN
iiclr-17530	171	24	(	(	PUNCT
iiclr-17530	171	25	3	3	NUM
iiclr-17530	171	26	)	)	PUNCT
iiclr-17530	171	27	fees;38	fees;38	NOUN
iiclr-17530	171	28	(	(	PUNCT
iiclr-17530	171	29	4	4	NUM
iiclr-17530	171	30	)	)	PUNCT
iiclr-17530	171	31	living	live	VERB
iiclr-17530	171	32	and	and	CCONJ
iiclr-17530	171	33	travelling	travel	VERB
iiclr-17530	171	34	expenses	expense	NOUN
iiclr-17530	171	35	;	;	PUNCT
iiclr-17530	171	36	(	(	PUNCT
iiclr-17530	171	37	5	5	X
iiclr-17530	171	38	)	)	PUNCT
iiclr-17530	171	39	honoraria	honorarium	NOUN
iiclr-17530	171	40	;	;	PUNCT
iiclr-17530	171	41	(	(	PUNCT
iiclr-17530	171	42	6	6	X
iiclr-17530	171	43	)	)	PUNCT
iiclr-17530	171	44	payment	payment	NOUN
iiclr-17530	171	45	for	for	ADP
iiclr-17530	171	46	time	time	NOUN
iiclr-17530	171	47	lost	lose	VERB
iiclr-17530	171	48	from	from	ADP
iiclr-17530	171	49	other	other	ADJ
iiclr-17530	171	50	employment	employment	NOUN
iiclr-17530	171	51	;	;	PUNCT
iiclr-17530	171	52	(	(	PUNCT
iiclr-17530	171	53	7	7	X
iiclr-17530	171	54	)	)	PUNCT
iiclr-17530	171	55	commuting	commuting	NOUN
iiclr-17530	171	56	expenses	expense	NOUN
iiclr-17530	171	57	;	;	PUNCT
iiclr-17530	171	58	(	(	PUNCT
iiclr-17530	171	59	8)	8)	NUM
iiclr-17530	171	60	free	free	ADJ
iiclr-17530	171	61	use	use	NOUN
iiclr-17530	171	62	of	of	ADP
iiclr-17530	171	63	automobiles	automobile	NOUN
iiclr-17530	171	64	;	;	PUNCT
iiclr-17530	171	65	(	(	PUNCT
iiclr-17530	171	66	9	9	X
iiclr-17530	171	67	)	)	PUNCT
iiclr-17530	171	68	awards;39	awards;39	NOUN
iiclr-17530	171	69	(	(	PUNCT
iiclr-17530	171	70	10	10	NUM
iiclr-17530	171	71	)	)	PUNCT
iiclr-17530	171	72	payments	payment	NOUN
iiclr-17530	171	73	made	make	VERB
iiclr-17530	171	74	by	by	ADP
iiclr-17530	171	75	a	a	DET
iiclr-17530	171	76	club	club	NOUN
iiclr-17530	171	77	on	on	ADP
iiclr-17530	171	78	a	a	DET
iiclr-17530	171	79	player	player	NOUN
iiclr-17530	171	80	's	's	PART
iiclr-17530	171	81	behalf	behalf	NOUN
iiclr-17530	171	82	that	that	PRON
iiclr-17530	171	83	would	would	AUX
iiclr-17530	171	84	otherwise	otherwise	ADV
iiclr-17530	171	85	be	be	AUX
iiclr-17530	171	86	a	a	DET
iiclr-17530	171	87	non	non	ADJ
iiclr-17530	171	88	-	-	ADJ
iiclr-17530	171	89	deductible	deductible	ADJ
iiclr-17530	171	90	expense	expense	NOUN
iiclr-17530	171	91	incurred	incur	VERB
iiclr-17530	171	92	by	by	ADP
iiclr-17530	171	93	the	the	DET
iiclr-17530	171	94	player;4	player;4	PROPN
iiclr-17530	171	95	'	'	PUNCT
iiclr-17530	171	96	and	and	CCONJ
iiclr-17530	171	97	(	(	PUNCT
iiclr-17530	171	98	11	11	NUM
iiclr-17530	171	99	)	)	PUNCT
iiclr-17530	171	100	other	other	ADJ
iiclr-17530	171	101	benefits	benefit	NOUN
iiclr-17530	171	102	.	.	PUNCT
iiclr-17530	171	103	"	"	PUNCT
iiclr-17530	172	1	the	the	DET
iiclr-17530	172	2	income	income	NOUN
iiclr-17530	172	3	tax	tax	NOUN
iiclr-17530	172	4	payable	payable	ADJ
iiclr-17530	172	5	is	be	AUX
iiclr-17530	172	6	then	then	ADV
iiclr-17530	172	7	determined	determine	VERB
iiclr-17530	172	8	by	by	ADP
iiclr-17530	172	9	applying	apply	VERB
iiclr-17530	172	10	a	a	DET
iiclr-17530	172	11	percentage	percentage	NOUN
iiclr-17530	172	12	rate	rate	NOUN
iiclr-17530	172	13	to	to	ADP
iiclr-17530	172	14	the	the	DET
iiclr-17530	172	15	taxpayer	taxpayer	NOUN
iiclr-17530	172	16	's	's	PART
iiclr-17530	172	17	taxable	taxable	ADJ
iiclr-17530	172	18	income.42	income.42	NOUN
iiclr-17530	172	19	the	the	DET
iiclr-17530	172	20	taxable	taxable	ADJ
iiclr-17530	172	21	income	income	NOUN
iiclr-17530	172	22	of	of	ADP
iiclr-17530	172	23	the	the	DET
iiclr-17530	172	24	athlete	athlete	NOUN
iiclr-17530	172	25	is	be	AUX
iiclr-17530	172	26	then	then	ADV
iiclr-17530	172	27	subjected	subject	VERB
iiclr-17530	172	28	to	to	ADP
iiclr-17530	172	29	a	a	DET
iiclr-17530	172	30	system	system	NOUN
iiclr-17530	172	31	of	of	ADP
iiclr-17530	172	32	progressive	progressive	ADJ
iiclr-17530	172	33	taxation.43	taxation.43	NOUN
iiclr-17530	172	34	in	in	ADP
iiclr-17530	172	35	addition	addition	NOUN
iiclr-17530	172	36	to	to	ADP
iiclr-17530	172	37	the	the	DET
iiclr-17530	172	38	canadian	canadian	ADJ
iiclr-17530	172	39	federal	federal	ADJ
iiclr-17530	172	40	tax	tax	NOUN
iiclr-17530	172	41	,	,	PUNCT
iiclr-17530	172	42	all	all	DET
iiclr-17530	172	43	canadian	canadian	ADJ
iiclr-17530	172	44	provinces	province	NOUN
iiclr-17530	172	45	impose	impose	VERB
iiclr-17530	172	46	income	income	NOUN
iiclr-17530	172	47	taxes	taxis	NOUN
iiclr-17530	172	48	on	on	ADP
iiclr-17530	172	49	individuals	individual	NOUN
iiclr-17530	172	50	.	.	PUNCT
iiclr-17530	173	1	in	in	ADP
iiclr-17530	173	2	order	order	NOUN
iiclr-17530	173	3	to	to	PART
iiclr-17530	173	4	simplify	simplify	VERB
iiclr-17530	173	5	collections	collection	NOUN
iiclr-17530	173	6	,	,	PUNCT
iiclr-17530	173	7	however	however	ADV
iiclr-17530	173	8	,	,	PUNCT
iiclr-17530	173	9	all	all	DET
iiclr-17530	173	10	provinces	province	NOUN
iiclr-17530	173	11	except	except	SCONJ
iiclr-17530	173	12	quebec	quebec	PROPN
iiclr-17530	173	13	charge	charge	VERB
iiclr-17530	173	14	their	their	PRON
iiclr-17530	173	15	provincial	provincial	ADJ
iiclr-17530	173	16	tax	tax	NOUN
iiclr-17530	173	17	as	as	ADP
iiclr-17530	173	18	a	a	DET
iiclr-17530	173	19	fixed	fixed	ADJ
iiclr-17530	173	20	percentage	percentage	NOUN
iiclr-17530	173	21	of	of	ADP
iiclr-17530	173	22	the	the	DET
iiclr-17530	173	23	federal	federal	ADJ
iiclr-17530	173	24	tax	tax	NOUN
iiclr-17530	173	25	payable	payable	ADJ
iiclr-17530	173	26	and	and	CCONJ
iiclr-17530	173	27	the	the	DET
iiclr-17530	173	28	federal	federal	ADJ
iiclr-17530	173	29	government	government	NOUN
iiclr-17530	173	30	collects	collect	VERB
iiclr-17530	173	31	the	the	DET
iiclr-17530	173	32	tax	tax	NOUN
iiclr-17530	173	33	from	from	ADP
iiclr-17530	173	34	the	the	DET
iiclr-17530	173	35	provinces	province	NOUN
iiclr-17530	173	36	.	.	PUNCT
iiclr-17530	173	37	"	"	PUNCT
iiclr-17530	174	1	these	these	DET
iiclr-17530	174	2	tax	tax	NOUN
iiclr-17530	174	3	rates	rate	NOUN
iiclr-17530	174	4	vary	vary	VERB
iiclr-17530	174	5	from	from	ADP
iiclr-17530	174	6	forty	forty	NUM
iiclr-17530	174	7	-	-	PUNCT
iiclr-17530	174	8	five	five	NUM
iiclr-17530	174	9	and	and	CCONJ
iiclr-17530	174	10	a	a	DET
iiclr-17530	174	11	half	half	NOUN
iiclr-17530	174	12	percent	percent	NOUN
iiclr-17530	174	13	of	of	ADP
iiclr-17530	174	14	the	the	DET
iiclr-17530	174	15	federal	federal	ADJ
iiclr-17530	174	16	tax	tax	NOUN
iiclr-17530	174	17	in	in	ADP
iiclr-17530	174	18	alberta	alberta	PROPN
iiclr-17530	174	19	to	to	ADP
iiclr-17530	174	20	sixty	sixty	NUM
iiclr-17530	174	21	-	-	PUNCT
iiclr-17530	174	22	nine	nine	NUM
iiclr-17530	174	23	percent	percent	NOUN
iiclr-17530	174	24	of	of	ADP
iiclr-17530	174	25	the	the	DET
iiclr-17530	174	26	federal	federal	ADJ
iiclr-17530	174	27	tax	tax	NOUN
iiclr-17530	174	28	in	in	ADP
iiclr-17530	174	29	35	35	NUM
iiclr-17530	174	30	.	.	PUNCT
iiclr-17530	175	1	united	united	PROPN
iiclr-17530	175	2	states	states	PROPN
iiclr-17530	175	3	-	-	PUNCT
iiclr-17530	175	4	canada	canada	PROPN
iiclr-17530	175	5	income	income	NOUN
iiclr-17530	175	6	tax	tax	PROPN
iiclr-17530	175	7	convention	convention	PROPN
iiclr-17530	175	8	,	,	PUNCT
iiclr-17530	175	9	supra	supra	PROPN
iiclr-17530	175	10	note	note	VERB
iiclr-17530	175	11	33	33	NUM
iiclr-17530	175	12	,	,	PUNCT
iiclr-17530	175	13	art	art	NOUN
iiclr-17530	175	14	.	.	PUNCT
iiclr-17530	176	1	xvi	xvi	NOUN
iiclr-17530	176	2	.	.	PUNCT
iiclr-17530	177	1	see	see	VERB
iiclr-17530	177	2	also	also	ADV
iiclr-17530	177	3	double	double	ADJ
iiclr-17530	177	4	taxation	taxation	NOUN
iiclr-17530	177	5	convention	convention	NOUN
iiclr-17530	177	6	,	,	PUNCT
iiclr-17530	177	7	supra	supra	PROPN
iiclr-17530	177	8	note	note	VERB
iiclr-17530	177	9	33	33	NUM
iiclr-17530	177	10	,	,	PUNCT
iiclr-17530	177	11	art	art	NOUN
iiclr-17530	177	12	.	.	PUNCT
iiclr-17530	178	1	xvi	xvi	NOUN
iiclr-17530	178	2	(	(	PUNCT
iiclr-17530	178	3	stating	state	VERB
iiclr-17530	178	4	the	the	DET
iiclr-17530	178	5	same	same	ADJ
iiclr-17530	178	6	language	language	NOUN
iiclr-17530	178	7	as	as	ADP
iiclr-17530	178	8	the	the	DET
iiclr-17530	178	9	u.s.canada	u.s.canada	PROPN
iiclr-17530	178	10	treaty	treaty	PROPN
iiclr-17530	178	11	)	)	PUNCT
iiclr-17530	178	12	;	;	PUNCT
iiclr-17530	178	13	paul	paul	PROPN
iiclr-17530	178	14	weisman	weisman	PROPN
iiclr-17530	178	15	&	&	CCONJ
iiclr-17530	178	16	ronald	ronald	PROPN
iiclr-17530	178	17	rale	rale	PROPN
iiclr-17530	178	18	,	,	PUNCT
iiclr-17530	178	19	u.s	u.s	PROPN
iiclr-17530	178	20	.	.	PROPN
iiclr-17530	178	21	taxation	taxation	NOUN
iiclr-17530	178	22	ofathietes	ofathiete	NOUN
iiclr-17530	178	23	in	in	ADP
iiclr-17530	178	24	us	we	PRON
iiclr-17530	178	25	.	.	PUNCT
iiclr-17530	179	1	and	and	CCONJ
iiclr-17530	179	2	abroad	abroad	ADV
iiclr-17530	180	1	,	,	PUNCT
iiclr-17530	180	2	i	i	PRON
iiclr-17530	180	3	j.	j.	PROPN
iiclr-17530	180	4	int'l	int'l	VERB
iiclr-17530	180	5	tax'n	tax'n	ADJ
iiclr-17530	180	6	218	218	NUM
iiclr-17530	180	7	,	,	PUNCT
iiclr-17530	180	8	221	221	NUM
iiclr-17530	180	9	(	(	PUNCT
iiclr-17530	180	10	1990	1990	NUM
iiclr-17530	180	11	)	)	PUNCT
iiclr-17530	180	12	(	(	PUNCT
iiclr-17530	180	13	"	"	PUNCT
iiclr-17530	180	14	an	an	DET
iiclr-17530	180	15	exemption	exemption	NOUN
iiclr-17530	180	16	negates	negate	VERB
iiclr-17530	180	17	the	the	DET
iiclr-17530	180	18	article	article	NOUN
iiclr-17530	180	19	16	16	NUM
iiclr-17530	180	20	special	special	ADJ
iiclr-17530	180	21	provision	provision	NOUN
iiclr-17530	180	22	where	where	SCONJ
iiclr-17530	180	23	the	the	DET
iiclr-17530	180	24	athlete	athlete	NOUN
iiclr-17530	180	25	is	be	AUX
iiclr-17530	180	26	performing	perform	VERB
iiclr-17530	180	27	services	service	NOUN
iiclr-17530	180	28	as	as	ADP
iiclr-17530	180	29	an	an	DET
iiclr-17530	180	30	employee	employee	NOUN
iiclr-17530	180	31	of	of	ADP
iiclr-17530	180	32	a	a	DET
iiclr-17530	180	33	team	team	NOUN
iiclr-17530	180	34	that	that	PRON
iiclr-17530	180	35	participates	participate	VERB
iiclr-17530	180	36	in	in	ADP
iiclr-17530	180	37	a	a	DET
iiclr-17530	180	38	league	league	NOUN
iiclr-17530	180	39	with	with	ADP
iiclr-17530	180	40	regularly	regularly	ADV
iiclr-17530	180	41	scheduled	schedule	VERB
iiclr-17530	180	42	games	game	NOUN
iiclr-17530	180	43	in	in	ADP
iiclr-17530	180	44	both	both	DET
iiclr-17530	180	45	countries	country	NOUN
iiclr-17530	180	46	.	.	PUNCT
iiclr-17530	181	1	"	"	PUNCT
iiclr-17530	181	2	)	)	PUNCT
iiclr-17530	181	3	.	.	PUNCT
iiclr-17530	182	1	36	36	NUM
iiclr-17530	182	2	.	.	PUNCT
iiclr-17530	182	3	salaries	salary	NOUN
iiclr-17530	182	4	also	also	ADV
iiclr-17530	182	5	include	include	VERB
iiclr-17530	182	6	income	income	NOUN
iiclr-17530	182	7	from	from	ADP
iiclr-17530	182	8	personal	personal	ADJ
iiclr-17530	182	9	service	service	NOUN
iiclr-17530	182	10	contracts	contract	NOUN
iiclr-17530	182	11	.	.	PUNCT
iiclr-17530	183	1	see	see	VERB
iiclr-17530	183	2	iti	iti	PROPN
iiclr-17530	183	3	68r3	68r3	NUM
iiclr-17530	183	4	athletes	athlete	NOUN
iiclr-17530	183	5	and	and	CCONJ
iiclr-17530	183	6	players	player	NOUN
iiclr-17530	183	7	employed	employ	VERB
iiclr-17530	183	8	by	by	ADP
iiclr-17530	183	9	football	football	NOUN
iiclr-17530	183	10	,	,	PUNCT
iiclr-17530	183	11	hockey	hockey	NOUN
iiclr-17530	183	12	and	and	CCONJ
iiclr-17530	183	13	similar	similar	ADJ
iiclr-17530	183	14	clubs	club	NOUN
iiclr-17530	183	15	,	,	PUNCT
iiclr-17530	183	16	may	may	AUX
iiclr-17530	183	17	13	13	NUM
iiclr-17530	183	18	,	,	PUNCT
iiclr-17530	183	19	1991	1991	NUM
iiclr-17530	183	20	(	(	PUNCT
iiclr-17530	183	21	visited	visit	VERB
iiclr-17530	183	22	nov	nov	PROPN
iiclr-17530	183	23	.	.	PROPN
iiclr-17530	183	24	4	4	NUM
iiclr-17530	183	25	,	,	PUNCT
iiclr-17530	183	26	1998	1998	NUM
iiclr-17530	183	27	)	)	PUNCT
iiclr-17530	184	1	<	<	X
iiclr-17530	184	2	http://www.rc.gc.ca/e/pub/tpti	http://www.rc.gc.ca/e/pub/tpti	X
iiclr-17530	184	3	168r3et	168r3et	NUM
iiclr-17530	184	4	/	/	SYM
iiclr-17530	184	5	i	i	PRON
iiclr-17530	184	6	168r3e.txt.hml	168r3e.txt.hml	NUM
iiclr-17530	184	7	>	>	X
iiclr-17530	184	8	.	.	PUNCT
iiclr-17530	185	1	37	37	NUM
iiclr-17530	185	2	.	.	PUNCT
iiclr-17530	186	1	bonuses	bonus	NOUN
iiclr-17530	186	2	may	may	AUX
iiclr-17530	186	3	be	be	AUX
iiclr-17530	186	4	given	give	VERB
iiclr-17530	186	5	for	for	ADP
iiclr-17530	186	6	good	good	ADJ
iiclr-17530	186	7	performance	performance	NOUN
iiclr-17530	186	8	,	,	PUNCT
iiclr-17530	186	9	for	for	ADP
iiclr-17530	186	10	an	an	DET
iiclr-17530	186	11	all	all	DET
iiclr-17530	186	12	-	-	PUNCT
iiclr-17530	186	13	star	star	NOUN
iiclr-17530	186	14	rating	rating	NOUN
iiclr-17530	186	15	,	,	PUNCT
iiclr-17530	186	16	or	or	CCONJ
iiclr-17530	186	17	for	for	ADP
iiclr-17530	186	18	signing	signing	NOUN
iiclr-17530	186	19	bonuses	bonus	NOUN
iiclr-17530	186	20	,	,	PUNCT
iiclr-17530	186	21	among	among	ADP
iiclr-17530	186	22	others	other	NOUN
iiclr-17530	186	23	.	.	PUNCT
iiclr-17530	187	1	see	see	VERB
iiclr-17530	187	2	i	i	PRON
iiclr-17530	187	3	d.	d.	PROPN
iiclr-17530	187	4	38	38	NUM
iiclr-17530	187	5	.	.	PUNCT
iiclr-17530	188	1	these	these	PRON
iiclr-17530	188	2	include	include	VERB
iiclr-17530	188	3	fees	fee	NOUN
iiclr-17530	188	4	for	for	ADP
iiclr-17530	188	5	promotional	promotional	ADJ
iiclr-17530	188	6	activities	activity	NOUN
iiclr-17530	188	7	or	or	CCONJ
iiclr-17530	188	8	other	other	ADJ
iiclr-17530	188	9	special	special	ADJ
iiclr-17530	188	10	services	service	NOUN
iiclr-17530	188	11	performed	perform	VERB
iiclr-17530	188	12	on	on	ADP
iiclr-17530	188	13	behalf	behalf	NOUN
iiclr-17530	188	14	of	of	ADP
iiclr-17530	188	15	the	the	DET
iiclr-17530	188	16	club	club	NOUN
iiclr-17530	188	17	.	.	PUNCT
iiclr-17530	189	1	see	see	VERB
iiclr-17530	189	2	i	i	PRON
iiclr-17530	189	3	d.	d.	PROPN
iiclr-17530	189	4	39	39	NUM
iiclr-17530	189	5	.	.	PUNCT
iiclr-17530	190	1	these	these	PRON
iiclr-17530	190	2	include	include	VERB
iiclr-17530	190	3	cash	cash	NOUN
iiclr-17530	190	4	as	as	ADV
iiclr-17530	190	5	well	well	ADV
iiclr-17530	190	6	as	as	ADP
iiclr-17530	190	7	the	the	DET
iiclr-17530	190	8	fair	fair	ADJ
iiclr-17530	190	9	market	market	NOUN
iiclr-17530	190	10	value	value	NOUN
iiclr-17530	190	11	of	of	ADP
iiclr-17530	190	12	bonds	bond	NOUN
iiclr-17530	190	13	,	,	PUNCT
iiclr-17530	190	14	automobiles	automobile	NOUN
iiclr-17530	190	15	,	,	PUNCT
iiclr-17530	190	16	and	and	CCONJ
iiclr-17530	190	17	other	other	ADJ
iiclr-17530	190	18	merchandise	merchandise	NOUN
iiclr-17530	190	19	.	.	PUNCT
iiclr-17530	191	1	see	see	VERB
iiclr-17530	191	2	i	i	PRON
iiclr-17530	191	3	d.	d.	PROPN
iiclr-17530	191	4	40	40	NUM
iiclr-17530	191	5	.	.	PUNCT
iiclr-17530	192	1	this	this	PRON
iiclr-17530	192	2	may	may	AUX
iiclr-17530	192	3	include	include	VERB
iiclr-17530	192	4	agent	agent	NOUN
iiclr-17530	192	5	's	's	PART
iiclr-17530	192	6	fees	fee	NOUN
iiclr-17530	192	7	,	,	PUNCT
iiclr-17530	192	8	legal	legal	ADJ
iiclr-17530	192	9	fees	fee	NOUN
iiclr-17530	192	10	,	,	PUNCT
iiclr-17530	192	11	income	income	NOUN
iiclr-17530	192	12	taxes	taxis	NOUN
iiclr-17530	192	13	,	,	PUNCT
iiclr-17530	192	14	and	and	CCONJ
iiclr-17530	192	15	fines	fine	NOUN
iiclr-17530	192	16	to	to	PART
iiclr-17530	192	17	name	name	VERB
iiclr-17530	192	18	a	a	DET
iiclr-17530	192	19	few	few	ADJ
iiclr-17530	192	20	.	.	PUNCT
iiclr-17530	193	1	see	see	VERB
iiclr-17530	193	2	i	i	PRON
iiclr-17530	193	3	d.	d.	PROPN
iiclr-17530	193	4	41	41	NUM
iiclr-17530	193	5	.	.	PUNCT
iiclr-17530	194	1	see	see	VERB
iiclr-17530	194	2	i	i	PRON
iiclr-17530	194	3	d.	d.	PROPN
iiclr-17530	194	4	42	42	NUM
iiclr-17530	194	5	.	.	PUNCT
iiclr-17530	195	1	see	see	VERB
iiclr-17530	195	2	955	955	NUM
iiclr-17530	195	3	-	-	PUNCT
iiclr-17530	195	4	2nd	2nd	NOUN
iiclr-17530	195	5	,	,	PUNCT
iiclr-17530	195	6	tax	tax	NOUN
iiclr-17530	195	7	management	management	NOUN
iiclr-17530	195	8	foreign	foreign	ADJ
iiclr-17530	195	9	income	income	NOUN
iiclr-17530	195	10	portfolios	portfolio	NOUN
iiclr-17530	195	11	,	,	PUNCT
iiclr-17530	195	12	business	business	NOUN
iiclr-17530	195	13	operations	operation	NOUN
iiclr-17530	195	14	in	in	ADP
iiclr-17530	195	15	canada	canada	PROPN
iiclr-17530	195	16	,	,	PUNCT
iiclr-17530	195	17	bna	bna	PROPN
iiclr-17530	195	18	,	,	PUNCT
iiclr-17530	195	19	sec	sec	PROPN
iiclr-17530	195	20	.	.	PROPN
iiclr-17530	195	21	vii	vii	PROPN
iiclr-17530	195	22	.	.	PROPN
iiclr-17530	195	23	income	income	PROPN
iiclr-17530	195	24	taxation	taxation	PROPN
iiclr-17530	195	25	para	para	PROPN
iiclr-17530	195	26	.	.	PUNCT
iiclr-17530	196	1	e.	e.	PROPN
iiclr-17530	196	2	computation	computation	PROPN
iiclr-17530	196	3	of	of	ADP
iiclr-17530	196	4	income	income	NOUN
iiclr-17530	196	5	,	,	PUNCT
iiclr-17530	196	6	a-5	a-5	PROPN
iiclr-17530	197	1	i	i	PRON
iiclr-17530	197	2	,	,	PUNCT
iiclr-17530	197	3	oct	oct	PROPN
iiclr-17530	197	4	.	.	PROPN
iiclr-17530	197	5	13	13	NUM
iiclr-17530	197	6	,	,	PUNCT
iiclr-17530	197	7	1997	1997	NUM
iiclr-17530	197	8	.	.	PUNCT
iiclr-17530	198	1	43	43	NUM
iiclr-17530	198	2	.	.	PUNCT
iiclr-17530	199	1	see	see	VERB
iiclr-17530	199	2	955	955	NUM
iiclr-17530	199	3	-	-	PUNCT
iiclr-17530	199	4	2nd	2nd	NOUN
iiclr-17530	199	5	,	,	PUNCT
iiclr-17530	199	6	tax	tax	NOUN
iiclr-17530	199	7	management	management	NOUN
iiclr-17530	199	8	foreign	foreign	ADJ
iiclr-17530	199	9	income	income	NOUN
iiclr-17530	199	10	portfolios	portfolio	NOUN
iiclr-17530	199	11	,	,	PUNCT
iiclr-17530	199	12	business	business	NOUN
iiclr-17530	199	13	operations	operation	NOUN
iiclr-17530	199	14	in	in	ADP
iiclr-17530	199	15	canada	canada	PROPN
iiclr-17530	199	16	,	,	PUNCT
iiclr-17530	199	17	bna	bna	PROPN
iiclr-17530	199	18	,	,	PUNCT
iiclr-17530	199	19	sec	sec	PROPN
iiclr-17530	199	20	.	.	PROPN
iiclr-17530	199	21	vii	vii	PROPN
iiclr-17530	199	22	.	.	PROPN
iiclr-17530	199	23	income	income	PROPN
iiclr-17530	199	24	taxation	taxation	PROPN
iiclr-17530	199	25	para	para	PROPN
iiclr-17530	199	26	.	.	PUNCT
iiclr-17530	200	1	e.	e.	PROPN
iiclr-17530	200	2	computation	computation	PROPN
iiclr-17530	200	3	of	of	ADP
iiclr-17530	200	4	income	income	NOUN
iiclr-17530	200	5	1	1	NUM
iiclr-17530	200	6	.	.	PUNCT
iiclr-17530	201	1	individuals	individual	NOUN
iiclr-17530	201	2	,	,	PUNCT
iiclr-17530	201	3	a-5	a-5	PROPN
iiclr-17530	201	4	,	,	PUNCT
iiclr-17530	201	5	oct	oct	PROPN
iiclr-17530	201	6	.	.	PROPN
iiclr-17530	201	7	13	13	NUM
iiclr-17530	201	8	,	,	PUNCT
iiclr-17530	201	9	1997	1997	NUM
iiclr-17530	201	10	,	,	PUNCT
iiclr-17530	201	11	states	state	VERB
iiclr-17530	201	12	:	:	PUNCT
iiclr-17530	201	13	the	the	DET
iiclr-17530	201	14	federal	federal	ADJ
iiclr-17530	201	15	rates	rate	NOUN
iiclr-17530	201	16	are	be	AUX
iiclr-17530	201	17	as	as	SCONJ
iiclr-17530	201	18	follows	follow	VERB
iiclr-17530	201	19	and	and	CCONJ
iiclr-17530	201	20	are	be	AUX
iiclr-17530	201	21	subject	subject	ADJ
iiclr-17530	201	22	to	to	ADP
iiclr-17530	201	23	indexing	indexing	NOUN
iiclr-17530	201	24	:	:	PUNCT
iiclr-17530	201	25	taxable	taxable	ADJ
iiclr-17530	201	26	income	income	NOUN
iiclr-17530	201	27	tax	tax	NOUN
iiclr-17530	202	1	up	up	ADP
iiclr-17530	202	2	to	to	PART
iiclr-17530	202	3	$	$	SYM
iiclr-17530	202	4	29,590	29,590	NUM
iiclr-17530	202	5	17	17	NUM
iiclr-17530	202	6	%	%	NOUN
iiclr-17530	202	7	$	$	SYM
iiclr-17530	202	8	29,590-$59,180	29,590-$59,180	NUM
iiclr-17530	202	9	$	$	SYM
iiclr-17530	202	10	5,030	5,030	NUM
iiclr-17530	202	11	plus	plus	CCONJ
iiclr-17530	202	12	26	26	NUM
iiclr-17530	202	13	%	%	NOUN
iiclr-17530	202	14	on	on	ADP
iiclr-17530	202	15	the	the	DET
iiclr-17530	202	16	next	next	ADJ
iiclr-17530	202	17	$	$	SYM
iiclr-17530	202	18	29,590	29,590	NUM
iiclr-17530	202	19	over	over	ADP
iiclr-17530	202	20	$	$	SYM
iiclr-17530	202	21	59,180	59,180	NUM
iiclr-17530	202	22	$	$	SYM
iiclr-17530	202	23	12,724	12,724	NUM
iiclr-17530	202	24	plus	plus	CCONJ
iiclr-17530	202	25	29	29	NUM
iiclr-17530	202	26	%	%	NOUN
iiclr-17530	202	27	on	on	ADP
iiclr-17530	202	28	the	the	DET
iiclr-17530	202	29	remainder	remainder	NOUN
iiclr-17530	203	1	i	i	PROPN
iiclr-17530	203	2	d.	d.	PROPN
iiclr-17530	203	3	44	44	NUM
iiclr-17530	203	4	.	.	PUNCT
iiclr-17530	204	1	see	see	VERB
iiclr-17530	204	2	i	i	PROPN
iiclr-17530	204	3	d.	d.	PROPN
iiclr-17530	204	4	sec	sec	PROPN
iiclr-17530	204	5	.	.	PUNCT
iiclr-17530	205	1	vii	vii	PROPN
iiclr-17530	205	2	.	.	PROPN
iiclr-17530	205	3	income	income	PROPN
iiclr-17530	205	4	taxation	taxation	PROPN
iiclr-17530	205	5	para	para	PROPN
iiclr-17530	205	6	.	.	PUNCT
iiclr-17530	206	1	a.	a.	PROPN
iiclr-17530	206	2	provincial	provincial	ADJ
iiclr-17530	206	3	income	income	NOUN
iiclr-17530	206	4	tax	tax	NOUN
iiclr-17530	206	5	,	,	PUNCT
iiclr-17530	206	6	a-27	a-27	PROPN
iiclr-17530	206	7	.	.	PUNCT
iiclr-17530	206	8	1999	1999	NUM
iiclr-17530	206	9	]	]	X
iiclr-17530	207	1	ind	ind	NOUN
iiclr-17530	207	2	.	.	PUNCT
iiclr-17530	208	1	int'l	int'l	PROPN
iiclr-17530	208	2	&	&	CCONJ
iiclr-17530	208	3	comp	comp	PROPN
iiclr-17530	208	4	.	.	PUNCT
iiclr-17530	209	1	l.	l.	PROPN
iiclr-17530	209	2	rev	rev	PROPN
iiclr-17530	209	3	.	.	PROPN
iiclr-17530	209	4	newfoundland	newfoundland	PROPN
iiclr-17530	209	5	.	.	PUNCT
iiclr-17530	209	6	"	"	PUNCT
iiclr-17530	210	1	a	a	DET
iiclr-17530	210	2	surtax	surtax	NOUN
iiclr-17530	210	3	is	be	AUX
iiclr-17530	210	4	also	also	ADV
iiclr-17530	210	5	imposed	impose	VERB
iiclr-17530	210	6	on	on	ADP
iiclr-17530	210	7	higher	high	ADJ
iiclr-17530	210	8	-	-	PUNCT
iiclr-17530	210	9	income	income	NOUN
iiclr-17530	210	10	individuals	individual	NOUN
iiclr-17530	210	11	in	in	ADP
iiclr-17530	210	12	most	most	ADJ
iiclr-17530	210	13	provinces	province	NOUN
iiclr-17530	210	14	.	.	PUNCT
iiclr-17530	210	15	"	"	PUNCT
iiclr-17530	211	1	the	the	DET
iiclr-17530	211	2	"	"	PUNCT
iiclr-17530	211	3	standard	standard	ADJ
iiclr-17530	211	4	"	"	PUNCT
iiclr-17530	211	5	provincial	provincial	ADJ
iiclr-17530	211	6	rate	rate	NOUN
iiclr-17530	211	7	,	,	PUNCT
iiclr-17530	211	8	however	however	ADV
iiclr-17530	211	9	,	,	PUNCT
iiclr-17530	211	10	is	be	AUX
iiclr-17530	211	11	fifty	fifty	NUM
iiclr-17530	211	12	-	-	PUNCT
iiclr-17530	211	13	two	two	NUM
iiclr-17530	211	14	percent.4	percent.4	PROPN
iiclr-17530	211	15	c.	c.	NOUN
iiclr-17530	211	16	determining	determine	VERB
iiclr-17530	211	17	united	united	PROPN
iiclr-17530	211	18	states	states	PROPN
iiclr-17530	211	19	residency	residency	NOUN
iiclr-17530	211	20	in	in	ADP
iiclr-17530	211	21	determining	determine	VERB
iiclr-17530	211	22	the	the	DET
iiclr-17530	211	23	residency	residency	NOUN
iiclr-17530	211	24	of	of	ADP
iiclr-17530	211	25	a	a	DET
iiclr-17530	211	26	u.s	u.s	PROPN
iiclr-17530	211	27	.	.	PROPN
iiclr-17530	211	28	citizen	citizen	PROPN
iiclr-17530	211	29	,	,	PUNCT
iiclr-17530	211	30	the	the	DET
iiclr-17530	211	31	internal	internal	ADJ
iiclr-17530	211	32	revenue	revenue	NOUN
iiclr-17530	211	33	code	code	NOUN
iiclr-17530	211	34	(	(	PUNCT
iiclr-17530	211	35	irc	irc	NOUN
iiclr-17530	211	36	)	)	PUNCT
iiclr-17530	211	37	applies	apply	VERB
iiclr-17530	211	38	.	.	PUNCT
iiclr-17530	212	1	"	"	PUNCT
iiclr-17530	212	2	[	[	X
iiclr-17530	212	3	a]n	a]n	NOUN
iiclr-17530	212	4	individual	individual	NOUN
iiclr-17530	212	5	who	who	PRON
iiclr-17530	212	6	is	be	AUX
iiclr-17530	212	7	a	a	DET
iiclr-17530	212	8	lawful	lawful	ADJ
iiclr-17530	212	9	permanent	permanent	ADJ
iiclr-17530	212	10	resident	resident	NOUN
iiclr-17530	212	11	of	of	ADP
iiclr-17530	212	12	the	the	DET
iiclr-17530	212	13	united	united	PROPN
iiclr-17530	212	14	states	states	PROPN
iiclr-17530	212	15	at	at	ADP
iiclr-17530	212	16	any	any	DET
iiclr-17530	212	17	time	time	NOUN
iiclr-17530	212	18	during	during	ADP
iiclr-17530	212	19	the	the	DET
iiclr-17530	212	20	calendar	calendar	NOUN
iiclr-17530	212	21	year	year	NOUN
iiclr-17530	212	22	is	be	AUX
iiclr-17530	212	23	a	a	DET
iiclr-17530	212	24	[	[	X
iiclr-17530	212	25	united	united	ADJ
iiclr-17530	212	26	states	states	PROPN
iiclr-17530	212	27	]	]	PUNCT
iiclr-17530	212	28	resident	resident	NOUN
iiclr-17530	212	29	.	.	PUNCT
iiclr-17530	212	30	"	"	PUNCT
iiclr-17530	213	1	however	however	ADV
iiclr-17530	213	2	,	,	PUNCT
iiclr-17530	213	3	a	a	DET
iiclr-17530	213	4	nonresident	nonresident	NOUN
iiclr-17530	213	5	may	may	AUX
iiclr-17530	213	6	be	be	AUX
iiclr-17530	213	7	considered	consider	VERB
iiclr-17530	213	8	a	a	DET
iiclr-17530	213	9	u.s	u.s	PROPN
iiclr-17530	213	10	.	.	PROPN
iiclr-17530	213	11	citizen	citizen	NOUN
iiclr-17530	213	12	for	for	ADP
iiclr-17530	213	13	tax	tax	NOUN
iiclr-17530	213	14	purposes	purpose	NOUN
iiclr-17530	213	15	under	under	ADP
iiclr-17530	213	16	irc	irc	PROPN
iiclr-17530	213	17	section	section	NOUN
iiclr-17530	213	18	7701	7701	NUM
iiclr-17530	213	19	based	base	VERB
iiclr-17530	213	20	on	on	ADP
iiclr-17530	213	21	the	the	DET
iiclr-17530	213	22	"	"	PUNCT
iiclr-17530	213	23	green	green	ADJ
iiclr-17530	213	24	card	card	NOUN
iiclr-17530	213	25	"	"	PUNCT
iiclr-17530	213	26	and	and	CCONJ
iiclr-17530	213	27	"	"	PUNCT
iiclr-17530	213	28	substantial	substantial	ADJ
iiclr-17530	213	29	presence	presence	NOUN
iiclr-17530	213	30	"	"	PUNCT
iiclr-17530	213	31	tests	test	NOUN
iiclr-17530	213	32	.	.	PUNCT
iiclr-17530	214	1	1	1	X
iiclr-17530	214	2	.	.	X
iiclr-17530	214	3	the	the	DET
iiclr-17530	214	4	green	green	ADJ
iiclr-17530	214	5	card	card	NOUN
iiclr-17530	214	6	test	test	NOUN
iiclr-17530	214	7	under	under	ADP
iiclr-17530	214	8	the	the	DET
iiclr-17530	214	9	irc	irc	NOUN
iiclr-17530	214	10	,	,	PUNCT
iiclr-17530	214	11	"	"	PUNCT
iiclr-17530	214	12	[	[	X
iiclr-17530	214	13	a]n	a]n	NOUN
iiclr-17530	214	14	individual	individual	NOUN
iiclr-17530	214	15	who	who	PRON
iiclr-17530	214	16	holds	hold	VERB
iiclr-17530	214	17	or	or	CCONJ
iiclr-17530	214	18	applies	apply	VERB
iiclr-17530	214	19	for	for	ADP
iiclr-17530	214	20	an	an	DET
iiclr-17530	214	21	alien	alien	ADJ
iiclr-17530	214	22	registration	registration	NOUN
iiclr-17530	214	23	card	card	NOUN
iiclr-17530	214	24	-	-	PUNCT
iiclr-17530	214	25	a	a	DET
iiclr-17530	214	26	'	'	PUNCT
iiclr-17530	214	27	green	green	NOUN
iiclr-17530	214	28	card'--during	card'--dure	VERB
iiclr-17530	214	29	the	the	DET
iiclr-17530	214	30	calendar	calendar	NOUN
iiclr-17530	214	31	year	year	NOUN
iiclr-17530	214	32	attains	attain	NOUN
iiclr-17530	214	33	[	[	PUNCT
iiclr-17530	214	34	united	united	ADJ
iiclr-17530	214	35	states	states	PROPN
iiclr-17530	214	36	]	]	PUNCT
iiclr-17530	214	37	resident	resident	ADJ
iiclr-17530	214	38	status	status	NOUN
iiclr-17530	214	39	.	.	PUNCT
iiclr-17530	215	1	"49	"49	VERB
iiclr-17530	215	2	in	in	ADP
iiclr-17530	215	3	applying	apply	VERB
iiclr-17530	215	4	the	the	DET
iiclr-17530	215	5	green	green	ADJ
iiclr-17530	215	6	card	card	NOUN
iiclr-17530	215	7	test	test	NOUN
iiclr-17530	215	8	,	,	PUNCT
iiclr-17530	215	9	irc	irc	PROPN
iiclr-17530	215	10	section	section	NOUN
iiclr-17530	215	11	7701(b)(3)(c)(i)-(ii	7701(b)(3)(c)(i)-(ii	PROPN
iiclr-17530	215	12	)	)	PUNCT
iiclr-17530	215	13	applies.5	applies.5	NOUN
iiclr-17530	215	14	"	"	PUNCT
iiclr-17530	215	15	in	in	ADP
iiclr-17530	215	16	lieu	lieu	NOUN
iiclr-17530	215	17	of	of	ADP
iiclr-17530	215	18	obtaining	obtain	VERB
iiclr-17530	215	19	a	a	DET
iiclr-17530	215	20	green	green	ADJ
iiclr-17530	215	21	card	card	NOUN
iiclr-17530	215	22	,	,	PUNCT
iiclr-17530	215	23	a	a	DET
iiclr-17530	215	24	foreign	foreign	ADJ
iiclr-17530	215	25	athlete	athlete	NOUN
iiclr-17530	215	26	may	may	AUX
iiclr-17530	215	27	also	also	ADV
iiclr-17530	215	28	obtain	obtain	VERB
iiclr-17530	215	29	a	a	DET
iiclr-17530	215	30	temporary	temporary	ADJ
iiclr-17530	215	31	work	work	NOUN
iiclr-17530	215	32	permit	permit	NOUN
iiclr-17530	215	33	which	which	PRON
iiclr-17530	215	34	will	will	AUX
iiclr-17530	215	35	allow	allow	VERB
iiclr-17530	215	36	the	the	DET
iiclr-17530	215	37	athlete	athlete	NOUN
iiclr-17530	215	38	to	to	PART
iiclr-17530	215	39	work	work	VERB
iiclr-17530	215	40	in	in	ADP
iiclr-17530	215	41	the	the	DET
iiclr-17530	215	42	united	united	PROPN
iiclr-17530	215	43	states	states	PROPN
iiclr-17530	215	44	for	for	ADP
iiclr-17530	215	45	up	up	ADP
iiclr-17530	215	46	to	to	PART
iiclr-17530	215	47	one	one	NUM
iiclr-17530	215	48	year	year	NOUN
iiclr-17530	215	49	.	.	PUNCT
iiclr-17530	216	1	"	"	PUNCT
iiclr-17530	216	2	'	'	PUNCT
iiclr-17530	216	3	however	however	ADV
iiclr-17530	216	4	,	,	PUNCT
iiclr-17530	216	5	not	not	PART
iiclr-17530	216	6	all	all	DET
iiclr-17530	216	7	nonresident	nonresident	ADJ
iiclr-17530	216	8	aliens	alien	NOUN
iiclr-17530	216	9	wish	wish	VERB
iiclr-17530	216	10	to	to	PART
iiclr-17530	216	11	go	go	VERB
iiclr-17530	216	12	through	through	ADP
iiclr-17530	216	13	the	the	DET
iiclr-17530	216	14	process	process	NOUN
iiclr-17530	216	15	of	of	ADP
iiclr-17530	216	16	obtaining	obtain	VERB
iiclr-17530	216	17	a	a	DET
iiclr-17530	216	18	green	green	ADJ
iiclr-17530	216	19	card	card	NOUN
iiclr-17530	216	20	.	.	PUNCT
iiclr-17530	217	1	therefore	therefore	ADV
iiclr-17530	217	2	,	,	PUNCT
iiclr-17530	217	3	since	since	SCONJ
iiclr-17530	217	4	most	most	ADJ
iiclr-17530	217	5	foreign	foreign	ADJ
iiclr-17530	217	6	athletes	athlete	NOUN
iiclr-17530	217	7	typically	typically	ADV
iiclr-17530	217	8	obtain	obtain	VERB
iiclr-17530	217	9	a	a	DET
iiclr-17530	217	10	temporary	temporary	ADJ
iiclr-17530	217	11	work	work	NOUN
iiclr-17530	217	12	permit	permit	NOUN
iiclr-17530	217	13	as	as	SCONJ
iiclr-17530	217	14	opposed	oppose	VERB
iiclr-17530	217	15	to	to	ADP
iiclr-17530	217	16	obtaining	obtain	VERB
iiclr-17530	217	17	a	a	DET
iiclr-17530	217	18	green	green	ADJ
iiclr-17530	217	19	card	card	NOUN
iiclr-17530	217	20	,	,	PUNCT
iiclr-17530	217	21	the	the	DET
iiclr-17530	217	22	alternative	alternative	ADJ
iiclr-17530	217	23	"	"	PUNCT
iiclr-17530	217	24	substantial	substantial	ADJ
iiclr-17530	217	25	presence	presence	NOUN
iiclr-17530	217	26	"	"	PUNCT
iiclr-17530	217	27	test	test	NOUN
iiclr-17530	217	28	is	be	AUX
iiclr-17530	217	29	the	the	DET
iiclr-17530	217	30	more	more	ADV
iiclr-17530	217	31	appropriate	appropriate	ADJ
iiclr-17530	217	32	test	test	NOUN
iiclr-17530	217	33	for	for	ADP
iiclr-17530	217	34	determining	determine	VERB
iiclr-17530	217	35	whether	whether	SCONJ
iiclr-17530	217	36	a	a	DET
iiclr-17530	217	37	foreign	foreign	ADJ
iiclr-17530	217	38	athlete	athlete	NOUN
iiclr-17530	217	39	will	will	AUX
iiclr-17530	217	40	be	be	AUX
iiclr-17530	217	41	considered	consider	VERB
iiclr-17530	217	42	a	a	DET
iiclr-17530	217	43	resident	resident	NOUN
iiclr-17530	217	44	of	of	ADP
iiclr-17530	217	45	the	the	DET
iiclr-17530	217	46	united	united	PROPN
iiclr-17530	217	47	states	states	PROPN
iiclr-17530	217	48	for	for	ADP
iiclr-17530	217	49	income	income	NOUN
iiclr-17530	217	50	tax	tax	NOUN
iiclr-17530	217	51	purposes	purpose	NOUN
iiclr-17530	217	52	.	.	PUNCT
iiclr-17530	217	53	"	"	PUNCT
iiclr-17530	218	1	45	45	NUM
iiclr-17530	218	2	.	.	PUNCT
iiclr-17530	219	1	see	see	VERB
iiclr-17530	219	2	i	i	PRON
iiclr-17530	219	3	d.	d.	PROPN
iiclr-17530	219	4	46	46	NUM
iiclr-17530	219	5	.	.	PUNCT
iiclr-17530	220	1	see	see	VERB
iiclr-17530	220	2	i	i	PRON
iiclr-17530	220	3	d.	d.	PROPN
iiclr-17530	220	4	47	47	NUM
iiclr-17530	220	5	.	.	PUNCT
iiclr-17530	221	1	see	see	VERB
iiclr-17530	221	2	955	955	NUM
iiclr-17530	221	3	-	-	PUNCT
iiclr-17530	221	4	2nd	2nd	NOUN
iiclr-17530	221	5	,	,	PUNCT
iiclr-17530	221	6	tax	tax	NOUN
iiclr-17530	221	7	management	management	NOUN
iiclr-17530	221	8	foreign	foreign	ADJ
iiclr-17530	221	9	income	income	NOUN
iiclr-17530	221	10	portfolios	portfolio	NOUN
iiclr-17530	221	11	,	,	PUNCT
iiclr-17530	221	12	business	business	NOUN
iiclr-17530	221	13	operations	operation	NOUN
iiclr-17530	221	14	in	in	ADP
iiclr-17530	221	15	canada	canada	PROPN
iiclr-17530	221	16	,	,	PUNCT
iiclr-17530	221	17	bna	bna	PROPN
iiclr-17530	221	18	,	,	PUNCT
iiclr-17530	221	19	sec	sec	PROPN
iiclr-17530	221	20	.	.	PROPN
iiclr-17530	221	21	vii	vii	PROPN
iiclr-17530	221	22	.	.	PROPN
iiclr-17530	221	23	income	income	PROPN
iiclr-17530	221	24	taxation	taxation	PROPN
iiclr-17530	221	25	para	para	PROPN
iiclr-17530	221	26	.	.	PUNCT
iiclr-17530	222	1	e.	e.	PROPN
iiclr-17530	222	2	computation	computation	PROPN
iiclr-17530	222	3	of	of	ADP
iiclr-17530	222	4	income	income	NOUN
iiclr-17530	222	5	i.	i.	PROPN
iiclr-17530	222	6	individuals	individuals	PROPN
iiclr-17530	222	7	,	,	PUNCT
iiclr-17530	222	8	a-51	a-51	ADV
iiclr-17530	222	9	,	,	PUNCT
iiclr-17530	222	10	oct	oct	PROPN
iiclr-17530	222	11	.	.	PROPN
iiclr-17530	222	12	13	13	NUM
iiclr-17530	222	13	,	,	PUNCT
iiclr-17530	222	14	1997	1997	NUM
iiclr-17530	222	15	.	.	PUNCT
iiclr-17530	223	1	48	48	NUM
iiclr-17530	223	2	.	.	PUNCT
iiclr-17530	224	1	stephanie	stephanie	PROPN
iiclr-17530	224	2	c.	c.	PROPN
iiclr-17530	224	3	evans	evans	PROPN
iiclr-17530	224	4	,	,	PUNCT
iiclr-17530	224	5	us	we	PRON
iiclr-17530	224	6	.	.	PUNCT
iiclr-17530	225	1	taxation	taxation	NOUN
iiclr-17530	225	2	oflnternationalathletes	oflnternationalathlete	NOUN
iiclr-17530	225	3	:	:	PUNCT
iiclr-17530	225	4	a	a	DET
iiclr-17530	225	5	reexamination	reexamination	NOUN
iiclr-17530	225	6	of	of	ADP
iiclr-17530	225	7	the	the	DET
iiclr-17530	225	8	artiste	artiste	NOUN
iiclr-17530	225	9	and	and	CCONJ
iiclr-17530	225	10	athletearticle	athletearticle	NOUN
iiclr-17530	225	11	in	in	ADP
iiclr-17530	225	12	tax	tax	NOUN
iiclr-17530	225	13	treaties	treaty	NOUN
iiclr-17530	225	14	,	,	PUNCT
iiclr-17530	225	15	29	29	NUM
iiclr-17530	225	16	geo	geo	PROPN
iiclr-17530	225	17	.	.	PROPN
iiclr-17530	225	18	wash	wash	PROPN
iiclr-17530	225	19	.	.	PUNCT
iiclr-17530	226	1	j.	j.	PROPN
iiclr-17530	226	2	int'l	int'l	PROPN
iiclr-17530	226	3	l.	l.	PROPN
iiclr-17530	226	4	&	&	CCONJ
iiclr-17530	226	5	econ	econ	PROPN
iiclr-17530	226	6	.	.	PUNCT
iiclr-17530	227	1	297,299	297,299	NUM
iiclr-17530	227	2	(	(	PUNCT
iiclr-17530	227	3	1995	1995	NUM
iiclr-17530	227	4	)	)	PUNCT
iiclr-17530	227	5	.	.	PUNCT
iiclr-17530	228	1	49	49	NUM
iiclr-17530	228	2	.	.	PUNCT
iiclr-17530	229	1	i	i	PRON
iiclr-17530	229	2	d.	d.	PROPN
iiclr-17530	229	3	at	at	ADP
iiclr-17530	229	4	299	299	NUM
iiclr-17530	229	5	-	-	SYM
iiclr-17530	229	6	300	300	NUM
iiclr-17530	229	7	.	.	PUNCT
iiclr-17530	230	1	50	50	NUM
iiclr-17530	230	2	.	.	PUNCT
iiclr-17530	230	3	i.r.c	i.r.c	NOUN
iiclr-17530	230	4	.	.	PUNCT
iiclr-17530	231	1	§	§	PROPN
iiclr-17530	231	2	7701(b)(3xc)(1998	7701(b)(3xc)(1998	NUM
iiclr-17530	231	3	)	)	PUNCT
iiclr-17530	231	4	.	.	PUNCT
iiclr-17530	232	1	i.r.c	i.r.c	NOUN
iiclr-17530	232	2	.	.	PUNCT
iiclr-17530	233	1	§	§	PROPN
iiclr-17530	233	2	7701(b)(3xc	7701(b)(3xc	NUM
iiclr-17530	233	3	)	)	PUNCT
iiclr-17530	233	4	states	state	NOUN
iiclr-17530	233	5	:	:	PUNCT
iiclr-17530	234	1	[	[	X
iiclr-17530	234	2	s]ubparagraph	s]ubparagraph	X
iiclr-17530	234	3	(	(	PUNCT
iiclr-17530	234	4	b	b	NOUN
iiclr-17530	234	5	)	)	PUNCT
iiclr-17530	234	6	shall	shall	AUX
iiclr-17530	234	7	not	not	PART
iiclr-17530	234	8	apply	apply	VERB
iiclr-17530	234	9	to	to	ADP
iiclr-17530	234	10	any	any	DET
iiclr-17530	234	11	individual	individual	NOUN
iiclr-17530	234	12	with	with	ADP
iiclr-17530	234	13	respect	respect	NOUN
iiclr-17530	234	14	to	to	ADP
iiclr-17530	234	15	any	any	DET
iiclr-17530	234	16	current	current	ADJ
iiclr-17530	234	17	year	year	NOUN
iiclr-17530	234	18	if	if	SCONJ
iiclr-17530	234	19	at	at	ADP
iiclr-17530	234	20	any	any	DET
iiclr-17530	234	21	time	time	NOUN
iiclr-17530	234	22	during	during	ADP
iiclr-17530	234	23	such	such	ADJ
iiclr-17530	234	24	year	year	NOUN
iiclr-17530	234	25	,	,	PUNCT
iiclr-17530	234	26	such	such	ADJ
iiclr-17530	234	27	individual	individual	NOUN
iiclr-17530	234	28	had	have	VERB
iiclr-17530	234	29	an	an	DET
iiclr-17530	234	30	application	application	NOUN
iiclr-17530	234	31	for	for	ADP
iiclr-17530	234	32	adjustment	adjustment	NOUN
iiclr-17530	234	33	of	of	ADP
iiclr-17530	234	34	status	status	NOUN
iiclr-17530	234	35	pending	pende	VERB
iiclr-17530	234	36	,	,	PUNCT
iiclr-17530	234	37	or	or	CCONJ
iiclr-17530	234	38	such	such	ADJ
iiclr-17530	234	39	individual	individual	NOUN
iiclr-17530	234	40	took	take	VERB
iiclr-17530	234	41	other	other	ADJ
iiclr-17530	234	42	steps	step	NOUN
iiclr-17530	234	43	to	to	PART
iiclr-17530	234	44	apply	apply	VERB
iiclr-17530	234	45	for	for	ADP
iiclr-17530	234	46	status	status	NOUN
iiclr-17530	234	47	as	as	ADP
iiclr-17530	234	48	a	a	DET
iiclr-17530	234	49	lawful	lawful	ADJ
iiclr-17530	234	50	permanent	permanent	ADJ
iiclr-17530	234	51	resident	resident	NOUN
iiclr-17530	234	52	of	of	ADP
iiclr-17530	234	53	the	the	DET
iiclr-17530	234	54	united	united	PROPN
iiclr-17530	234	55	states	states	PROPN
iiclr-17530	234	56	.	.	PUNCT
iiclr-17530	235	1	i	i	PRON
iiclr-17530	235	2	d.	d.	PROPN
iiclr-17530	235	3	51	51	NUM
iiclr-17530	235	4	.	.	PUNCT
iiclr-17530	236	1	see	see	VERB
iiclr-17530	236	2	evans	evans	PROPN
iiclr-17530	236	3	,	,	PUNCT
iiclr-17530	236	4	supra	supra	PROPN
iiclr-17530	236	5	note	note	PROPN
iiclr-17530	236	6	48	48	NUM
iiclr-17530	236	7	,	,	PUNCT
iiclr-17530	236	8	at	at	ADP
iiclr-17530	236	9	300	300	NUM
iiclr-17530	236	10	.	.	PUNCT
iiclr-17530	237	1	52	52	NUM
iiclr-17530	237	2	.	.	PUNCT
iiclr-17530	238	1	see	see	VERB
iiclr-17530	238	2	i	i	PRON
iiclr-17530	238	3	d.	d.	PROPN
iiclr-17530	238	4	at	at	ADP
iiclr-17530	238	5	300	300	NUM
iiclr-17530	238	6	.	.	PUNCT
iiclr-17530	239	1	[	[	X
iiclr-17530	239	2	vol	vol	NOUN
iiclr-17530	239	3	.	.	PUNCT
iiclr-17530	240	1	10:1	10:1	NUM
iiclr-17530	240	2	the	the	DET
iiclr-17530	240	3	taxation	taxation	NOUN
iiclr-17530	240	4	of	of	ADP
iiclr-17530	240	5	professional	professional	ADJ
iiclr-17530	240	6	athletes	athlete	NOUN
iiclr-17530	240	7	2	2	NUM
iiclr-17530	240	8	.	.	PUNCT
iiclr-17530	241	1	substantial	substantial	ADJ
iiclr-17530	241	2	presence	presence	NOUN
iiclr-17530	241	3	test	test	NOUN
iiclr-17530	241	4	under	under	ADP
iiclr-17530	241	5	irc	irc	PROPN
iiclr-17530	241	6	section	section	NOUN
iiclr-17530	241	7	7701	7701	NUM
iiclr-17530	241	8	(	(	PUNCT
iiclr-17530	241	9	b)(3	b)(3	NOUN
iiclr-17530	241	10	)	)	PUNCT
iiclr-17530	241	11	,	,	PUNCT
iiclr-17530	241	12	an	an	DET
iiclr-17530	241	13	athlete	athlete	NOUN
iiclr-17530	241	14	meets	meet	VERB
iiclr-17530	241	15	the	the	DET
iiclr-17530	241	16	substantial	substantial	ADJ
iiclr-17530	241	17	presence	presence	NOUN
iiclr-17530	241	18	test	test	NOUN
iiclr-17530	241	19	if	if	SCONJ
iiclr-17530	241	20	he	he	PRON
iiclr-17530	241	21	or	or	CCONJ
iiclr-17530	241	22	she	she	PRON
iiclr-17530	241	23	is	be	AUX
iiclr-17530	241	24	"	"	PUNCT
iiclr-17530	241	25	present	present	ADJ
iiclr-17530	241	26	in	in	ADP
iiclr-17530	241	27	the	the	DET
iiclr-17530	241	28	united	united	PROPN
iiclr-17530	241	29	states	states	PROPN
iiclr-17530	241	30	on	on	ADP
iiclr-17530	241	31	at	at	ADV
iiclr-17530	241	32	least	least	ADV
iiclr-17530	241	33	31	31	NUM
iiclr-17530	241	34	days	day	NOUN
iiclr-17530	241	35	during	during	ADP
iiclr-17530	241	36	the	the	DET
iiclr-17530	241	37	calendar	calendar	NOUN
iiclr-17530	241	38	year""3	year""3	PROPN
iiclr-17530	241	39	and	and	CCONJ
iiclr-17530	241	40	"	"	PUNCT
iiclr-17530	241	41	the	the	DET
iiclr-17530	241	42	sum	sum	NOUN
iiclr-17530	241	43	of	of	ADP
iiclr-17530	241	44	the	the	DET
iiclr-17530	241	45	number	number	NOUN
iiclr-17530	241	46	of	of	ADP
iiclr-17530	241	47	days	day	NOUN
iiclr-17530	241	48	on	on	ADP
iiclr-17530	241	49	which	which	PRON
iiclr-17530	241	50	such	such	ADJ
iiclr-17530	241	51	individual	individual	NOUN
iiclr-17530	241	52	was	be	AUX
iiclr-17530	241	53	present	present	ADJ
iiclr-17530	241	54	in	in	ADP
iiclr-17530	241	55	the	the	DET
iiclr-17530	241	56	united	united	PROPN
iiclr-17530	241	57	states	states	PROPN
iiclr-17530	241	58	during	during	ADP
iiclr-17530	241	59	the	the	DET
iiclr-17530	241	60	current	current	ADJ
iiclr-17530	241	61	year	year	NOUN
iiclr-17530	241	62	and	and	CCONJ
iiclr-17530	241	63	the	the	DET
iiclr-17530	241	64	[	[	X
iiclr-17530	241	65	two	two	NUM
iiclr-17530	241	66	]	]	PUNCT
iiclr-17530	241	67	preceding	precede	VERB
iiclr-17530	241	68	calendar	calendar	NOUN
iiclr-17530	241	69	years	year	NOUN
iiclr-17530	241	70	...	...	PUNCT
iiclr-17530	241	71	equals	equal	VERB
iiclr-17530	241	72	or	or	CCONJ
iiclr-17530	241	73	exceeds	exceed	VERB
iiclr-17530	241	74	183	183	NUM
iiclr-17530	241	75	days[.]""4	days[.]""4	PROPN
iiclr-17530	241	76	the	the	DET
iiclr-17530	241	77	183	183	NUM
iiclr-17530	241	78	-	-	PUNCT
iiclr-17530	241	79	day	day	NOUN
iiclr-17530	241	80	requirement	requirement	NOUN
iiclr-17530	241	81	is	be	AUX
iiclr-17530	241	82	calculated	calculate	VERB
iiclr-17530	241	83	by	by	ADP
iiclr-17530	241	84	counting	count	VERB
iiclr-17530	241	85	each	each	DET
iiclr-17530	241	86	day	day	NOUN
iiclr-17530	241	87	of	of	ADP
iiclr-17530	241	88	presence	presence	NOUN
iiclr-17530	241	89	in	in	ADP
iiclr-17530	241	90	the	the	DET
iiclr-17530	241	91	united	united	PROPN
iiclr-17530	241	92	states	states	PROPN
iiclr-17530	241	93	for	for	ADP
iiclr-17530	241	94	the	the	DET
iiclr-17530	241	95	current	current	ADJ
iiclr-17530	241	96	taxable	taxable	ADJ
iiclr-17530	241	97	year	year	NOUN
iiclr-17530	241	98	as	as	ADP
iiclr-17530	241	99	one	one	NUM
iiclr-17530	241	100	full	full	ADJ
iiclr-17530	241	101	day.55	day.55	NOUN
iiclr-17530	241	102	each	each	DET
iiclr-17530	241	103	day	day	NOUN
iiclr-17530	241	104	of	of	ADP
iiclr-17530	241	105	presence	presence	NOUN
iiclr-17530	241	106	in	in	ADP
iiclr-17530	241	107	the	the	DET
iiclr-17530	241	108	united	united	PROPN
iiclr-17530	241	109	states	states	PROPN
iiclr-17530	241	110	for	for	ADP
iiclr-17530	241	111	the	the	DET
iiclr-17530	241	112	first	first	ADJ
iiclr-17530	241	113	preceding	precede	VERB
iiclr-17530	241	114	calendar	calendar	NOUN
iiclr-17530	241	115	year	year	NOUN
iiclr-17530	241	116	counts	count	NOUN
iiclr-17530	241	117	as	as	ADP
iiclr-17530	241	118	one	one	NUM
iiclr-17530	241	119	-	-	PUNCT
iiclr-17530	241	120	third	third	NOUN
iiclr-17530	241	121	of	of	ADP
iiclr-17530	241	122	a	a	DET
iiclr-17530	241	123	day	day	NOUN
iiclr-17530	241	124	and	and	CCONJ
iiclr-17530	241	125	each	each	DET
iiclr-17530	241	126	day	day	NOUN
iiclr-17530	241	127	of	of	ADP
iiclr-17530	241	128	presence	presence	NOUN
iiclr-17530	241	129	in	in	ADP
iiclr-17530	241	130	the	the	DET
iiclr-17530	241	131	united	united	PROPN
iiclr-17530	241	132	states	states	PROPN
iiclr-17530	241	133	for	for	ADP
iiclr-17530	241	134	the	the	DET
iiclr-17530	241	135	second	second	ADJ
iiclr-17530	241	136	preceding	precede	VERB
iiclr-17530	241	137	taxable	taxable	ADJ
iiclr-17530	241	138	year	year	NOUN
iiclr-17530	241	139	counts	count	NOUN
iiclr-17530	241	140	as	as	ADP
iiclr-17530	241	141	one	one	NUM
iiclr-17530	241	142	-	-	PUNCT
iiclr-17530	241	143	sixth	sixth	NOUN
iiclr-17530	241	144	of	of	ADP
iiclr-17530	241	145	a	a	DET
iiclr-17530	241	146	day.56	day.56	NOUN
iiclr-17530	241	147	however	however	ADV
iiclr-17530	241	148	,	,	PUNCT
iiclr-17530	241	149	an	an	DET
iiclr-17530	241	150	exemption	exemption	NOUN
iiclr-17530	241	151	applies	apply	VERB
iiclr-17530	241	152	for	for	ADP
iiclr-17530	241	153	athletes	athlete	NOUN
iiclr-17530	241	154	who	who	PRON
iiclr-17530	241	155	are	be	AUX
iiclr-17530	241	156	temporarily	temporarily	ADV
iiclr-17530	241	157	in	in	ADP
iiclr-17530	241	158	the	the	DET
iiclr-17530	241	159	united	united	PROPN
iiclr-17530	241	160	states	states	PROPN
iiclr-17530	241	161	in	in	ADP
iiclr-17530	241	162	order	order	NOUN
iiclr-17530	241	163	to	to	PART
iiclr-17530	241	164	compete	compete	VERB
iiclr-17530	241	165	in	in	ADP
iiclr-17530	241	166	charitable	charitable	ADJ
iiclr-17530	241	167	sporting	sporting	NOUN
iiclr-17530	241	168	events	event	NOUN
iiclr-17530	241	169	which	which	PRON
iiclr-17530	241	170	are	be	AUX
iiclr-17530	241	171	described	describe	VERB
iiclr-17530	241	172	in	in	ADP
iiclr-17530	241	173	irc	irc	PROPN
iiclr-17530	241	174	section	section	NOUN
iiclr-17530	241	175	274(l)(1)b	274(l)(1)b	NUM
iiclr-17530	241	176	)	)	PUNCT
iiclr-17530	241	177	.	.	PUNCT
iiclr-17530	242	1	"	"	PUNCT
iiclr-17530	242	2	'	'	PUNCT
iiclr-17530	242	3	therefore	therefore	ADV
iiclr-17530	242	4	,	,	PUNCT
iiclr-17530	242	5	days	day	NOUN
iiclr-17530	242	6	in	in	ADP
iiclr-17530	242	7	which	which	PRON
iiclr-17530	242	8	athletes	athlete	NOUN
iiclr-17530	242	9	are	be	AUX
iiclr-17530	242	10	present	present	ADJ
iiclr-17530	242	11	in	in	ADP
iiclr-17530	242	12	the	the	DET
iiclr-17530	242	13	united	united	PROPN
iiclr-17530	242	14	states	states	PROPN
iiclr-17530	242	15	for	for	ADP
iiclr-17530	242	16	charitable	charitable	ADJ
iiclr-17530	242	17	sporting	sporting	NOUN
iiclr-17530	242	18	events	event	NOUN
iiclr-17530	242	19	will	will	AUX
iiclr-17530	242	20	not	not	PART
iiclr-17530	242	21	be	be	AUX
iiclr-17530	242	22	included	include	VERB
iiclr-17530	242	23	in	in	ADP
iiclr-17530	242	24	calculating	calculate	VERB
iiclr-17530	242	25	the	the	DET
iiclr-17530	242	26	183	183	NUM
iiclr-17530	242	27	days	day	NOUN
iiclr-17530	242	28	under	under	ADP
iiclr-17530	242	29	the	the	DET
iiclr-17530	242	30	substantial	substantial	ADJ
iiclr-17530	242	31	presence	presence	NOUN
iiclr-17530	242	32	test	test	NOUN
iiclr-17530	242	33	.	.	PUNCT
iiclr-17530	243	1	in	in	ADP
iiclr-17530	243	2	addition	addition	NOUN
iiclr-17530	243	3	,	,	PUNCT
iiclr-17530	243	4	when	when	SCONJ
iiclr-17530	243	5	an	an	DET
iiclr-17530	243	6	athlete	athlete	NOUN
iiclr-17530	243	7	is	be	AUX
iiclr-17530	243	8	present	present	ADJ
iiclr-17530	243	9	in	in	ADP
iiclr-17530	243	10	the	the	DET
iiclr-17530	243	11	united	united	PROPN
iiclr-17530	243	12	states	states	PROPN
iiclr-17530	243	13	for	for	ADP
iiclr-17530	243	14	less	less	ADJ
iiclr-17530	243	15	than	than	ADP
iiclr-17530	243	16	183	183	NUM
iiclr-17530	243	17	days	day	NOUN
iiclr-17530	243	18	during	during	ADP
iiclr-17530	243	19	the	the	DET
iiclr-17530	243	20	calendar	calendar	NOUN
iiclr-17530	243	21	year	year	NOUN
iiclr-17530	243	22	,	,	PUNCT
iiclr-17530	243	23	has	have	VERB
iiclr-17530	243	24	a	a	DET
iiclr-17530	243	25	closer	close	ADJ
iiclr-17530	243	26	connection	connection	NOUN
iiclr-17530	243	27	to	to	ADP
iiclr-17530	243	28	a	a	DET
iiclr-17530	243	29	single	single	ADJ
iiclr-17530	243	30	foreign	foreign	ADJ
iiclr-17530	243	31	country	country	NOUN
iiclr-17530	243	32	than	than	ADP
iiclr-17530	243	33	to	to	ADP
iiclr-17530	243	34	the	the	DET
iiclr-17530	243	35	united	united	PROPN
iiclr-17530	243	36	states	states	PROPN
iiclr-17530	243	37	,	,	PUNCT
iiclr-17530	243	38	has'a	has'a	ADJ
iiclr-17530	243	39	tax	tax	NOUN
iiclr-17530	243	40	home	home	NOUN
iiclr-17530	243	41	for	for	ADP
iiclr-17530	243	42	the	the	DET
iiclr-17530	243	43	entire	entire	ADJ
iiclr-17530	243	44	calendar	calendar	NOUN
iiclr-17530	243	45	year	year	NOUN
iiclr-17530	243	46	which	which	PRON
iiclr-17530	243	47	is	be	AUX
iiclr-17530	243	48	located	locate	VERB
iiclr-17530	243	49	in	in	ADP
iiclr-17530	243	50	the	the	DET
iiclr-17530	243	51	same	same	ADJ
iiclr-17530	243	52	foreign	foreign	ADJ
iiclr-17530	243	53	country	country	NOUN
iiclr-17530	243	54	for	for	ADP
iiclr-17530	243	55	which	which	PRON
iiclr-17530	243	56	a	a	DET
iiclr-17530	243	57	closer	close	ADJ
iiclr-17530	243	58	connection	connection	NOUN
iiclr-17530	243	59	is	be	AUX
iiclr-17530	243	60	claimed	claim	VERB
iiclr-17530	243	61	,	,	PUNCT
iiclr-17530	243	62	and	and	CCONJ
iiclr-17530	243	63	is	be	AUX
iiclr-17530	243	64	not	not	PART
iiclr-17530	243	65	currently	currently	ADV
iiclr-17530	243	66	taking	take	VERB
iiclr-17530	243	67	steps	step	NOUN
iiclr-17530	243	68	to	to	PART
iiclr-17530	243	69	become	become	VERB
iiclr-17530	243	70	a	a	DET
iiclr-17530	243	71	lawful	lawful	ADJ
iiclr-17530	243	72	permanent	permanent	ADJ
iiclr-17530	243	73	resident	resident	NOUN
iiclr-17530	243	74	,	,	PUNCT
iiclr-17530	243	75	that	that	DET
iiclr-17530	243	76	individual	individual	NOUN
iiclr-17530	243	77	will	will	AUX
iiclr-17530	243	78	not	not	PART
iiclr-17530	243	79	be	be	AUX
iiclr-17530	243	80	considered	consider	VERB
iiclr-17530	243	81	a	a	DET
iiclr-17530	243	82	resident	resident	NOUN
iiclr-17530	243	83	under	under	ADP
iiclr-17530	243	84	the	the	DET
iiclr-17530	243	85	substantial	substantial	ADJ
iiclr-17530	243	86	presence	presence	NOUN
iiclr-17530	243	87	test	test	NOUN
iiclr-17530	243	88	.	.	PUNCT
iiclr-17530	243	89	"	"	PUNCT
iiclr-17530	244	1	d.	d.	PROPN
iiclr-17530	244	2	united	united	PROPN
iiclr-17530	244	3	states	states	PROPN
iiclr-17530	244	4	taxation	taxation	PROPN
iiclr-17530	244	5	once	once	ADV
iiclr-17530	244	6	an	an	DET
iiclr-17530	244	7	individual	individual	NOUN
iiclr-17530	244	8	is	be	AUX
iiclr-17530	244	9	determined	determine	VERB
iiclr-17530	244	10	to	to	PART
iiclr-17530	244	11	be	be	AUX
iiclr-17530	244	12	a	a	DET
iiclr-17530	244	13	resident	resident	NOUN
iiclr-17530	244	14	of	of	ADP
iiclr-17530	244	15	the	the	DET
iiclr-17530	244	16	united	united	PROPN
iiclr-17530	244	17	states	states	PROPN
iiclr-17530	244	18	53	53	NUM
iiclr-17530	244	19	.	.	PUNCT
iiclr-17530	244	20	i.r.c	i.r.c	NOUN
iiclr-17530	244	21	.	.	PUNCT
iiclr-17530	245	1	§	§	PROPN
iiclr-17530	245	2	7701(bx3)(a)(i	7701(bx3)(a)(i	NUM
iiclr-17530	245	3	)	)	PUNCT
iiclr-17530	245	4	(	(	PUNCT
iiclr-17530	245	5	1998	1998	NUM
iiclr-17530	245	6	)	)	PUNCT
iiclr-17530	245	7	.	.	PUNCT
iiclr-17530	246	1	54	54	NUM
iiclr-17530	246	2	.	.	PUNCT
iiclr-17530	246	3	i.r.c	i.r.c	NOUN
iiclr-17530	246	4	.	.	PUNCT
iiclr-17530	247	1	§	§	PROPN
iiclr-17530	247	2	7701(bx3xaxii	7701(bx3xaxii	NOUN
iiclr-17530	247	3	)	)	PUNCT
iiclr-17530	247	4	(	(	PUNCT
iiclr-17530	247	5	1998	1998	NUM
iiclr-17530	247	6	)	)	PUNCT
iiclr-17530	247	7	.	.	PUNCT
iiclr-17530	248	1	55	55	NUM
iiclr-17530	248	2	.	.	PUNCT
iiclr-17530	249	1	see	see	VERB
iiclr-17530	249	2	evans	evans	PROPN
iiclr-17530	249	3	,	,	PUNCT
iiclr-17530	249	4	supra	supra	PROPN
iiclr-17530	249	5	note	note	PROPN
iiclr-17530	249	6	48	48	NUM
iiclr-17530	249	7	,	,	PUNCT
iiclr-17530	249	8	at	at	ADP
iiclr-17530	249	9	300	300	NUM
iiclr-17530	249	10	.	.	PUNCT
iiclr-17530	250	1	56	56	NUM
iiclr-17530	250	2	.	.	PUNCT
iiclr-17530	250	3	see	see	VERB
iiclr-17530	250	4	i.r.c	i.r.c	NOUN
iiclr-17530	250	5	.	.	PUNCT
iiclr-17530	251	1	§	§	PROPN
iiclr-17530	251	2	7701	7701	NUM
iiclr-17530	251	3	(	(	PUNCT
iiclr-17530	251	4	b)(3xaxii	b)(3xaxii	NOUN
iiclr-17530	251	5	)	)	PUNCT
iiclr-17530	251	6	(	(	PUNCT
iiclr-17530	251	7	1998	1998	NUM
iiclr-17530	251	8	)	)	PUNCT
iiclr-17530	251	9	;	;	PUNCT
iiclr-17530	251	10	evans	evans	PROPN
iiclr-17530	251	11	,	,	PUNCT
iiclr-17530	251	12	supra	supra	PROPN
iiclr-17530	251	13	note	note	PROPN
iiclr-17530	251	14	48	48	NUM
iiclr-17530	251	15	,	,	PUNCT
iiclr-17530	251	16	at	at	ADP
iiclr-17530	251	17	300	300	NUM
iiclr-17530	251	18	.	.	PUNCT
iiclr-17530	251	19	57	57	NUM
iiclr-17530	251	20	.	.	PUNCT
iiclr-17530	252	1	see	see	VERB
iiclr-17530	252	2	i.r.c	i.r.c	NOUN
iiclr-17530	252	3	.	.	PUNCT
iiclr-17530	253	1	§	§	PROPN
iiclr-17530	253	2	7701(b)(5)(a)(iv	7701(b)(5)(a)(iv	PROPN
iiclr-17530	253	3	)	)	PUNCT
iiclr-17530	253	4	(	(	PUNCT
iiclr-17530	253	5	1998	1998	NUM
iiclr-17530	253	6	)	)	PUNCT
iiclr-17530	253	7	;	;	PUNCT
iiclr-17530	253	8	evans	evans	PROPN
iiclr-17530	253	9	.	.	PUNCT
iiclr-17530	254	1	supra	supra	PROPN
iiclr-17530	254	2	note	note	PROPN
iiclr-17530	254	3	48	48	NUM
iiclr-17530	254	4	at	at	ADP
iiclr-17530	254	5	300	300	NUM
iiclr-17530	254	6	.	.	PUNCT
iiclr-17530	255	1	in	in	ADP
iiclr-17530	255	2	addition	addition	NOUN
iiclr-17530	255	3	,	,	PUNCT
iiclr-17530	255	4	altruistic	altruistic	ADJ
iiclr-17530	255	5	,	,	PUNCT
iiclr-17530	255	6	diplomatic	diplomatic	ADJ
iiclr-17530	255	7	,	,	PUNCT
iiclr-17530	255	8	and	and	CCONJ
iiclr-17530	255	9	educational	educational	ADJ
iiclr-17530	255	10	desires	desire	NOUN
iiclr-17530	255	11	have	have	AUX
iiclr-17530	255	12	led	lead	VERB
iiclr-17530	255	13	congress	congress	PROPN
iiclr-17530	255	14	to	to	PART
iiclr-17530	255	15	allow	allow	VERB
iiclr-17530	255	16	foreigners	foreigner	NOUN
iiclr-17530	255	17	to	to	PART
iiclr-17530	255	18	enter	enter	VERB
iiclr-17530	255	19	the	the	DET
iiclr-17530	255	20	united	united	PROPN
iiclr-17530	255	21	states	states	PROPN
iiclr-17530	255	22	and	and	CCONJ
iiclr-17530	255	23	not	not	PART
iiclr-17530	255	24	have	have	VERB
iiclr-17530	255	25	to	to	PART
iiclr-17530	255	26	worry	worry	VERB
iiclr-17530	255	27	about	about	ADP
iiclr-17530	255	28	paying	pay	VERB
iiclr-17530	255	29	taxes	taxis	NOUN
iiclr-17530	255	30	.	.	PUNCT
iiclr-17530	256	1	examples	example	NOUN
iiclr-17530	256	2	of	of	ADP
iiclr-17530	256	3	these	these	DET
iiclr-17530	256	4	situations	situation	NOUN
iiclr-17530	256	5	include	include	VERB
iiclr-17530	256	6	:	:	PUNCT
iiclr-17530	256	7	i	i	NOUN
iiclr-17530	256	8	)	)	PUNCT
iiclr-17530	256	9	where	where	SCONJ
iiclr-17530	256	10	an	an	DET
iiclr-17530	256	11	individual	individual	NOUN
iiclr-17530	256	12	stays	stay	VERB
iiclr-17530	256	13	in	in	ADP
iiclr-17530	256	14	[	[	X
iiclr-17530	256	15	the	the	DET
iiclr-17530	256	16	united	united	PROPN
iiclr-17530	256	17	states	states	PROPN
iiclr-17530	256	18	]	]	PUNCT
iiclr-17530	256	19	for	for	ADP
iiclr-17530	256	20	an	an	DET
iiclr-17530	256	21	excessive	excessive	ADJ
iiclr-17530	256	22	period	period	NOUN
iiclr-17530	256	23	of	of	ADP
iiclr-17530	256	24	time	time	NOUN
iiclr-17530	256	25	due	due	ADP
iiclr-17530	256	26	to	to	ADP
iiclr-17530	256	27	medical	medical	ADJ
iiclr-17530	256	28	reasons	reason	NOUN
iiclr-17530	256	29	;	;	PUNCT
iiclr-17530	256	30	2	2	X
iiclr-17530	256	31	)	)	PUNCT
iiclr-17530	256	32	where	where	SCONJ
iiclr-17530	256	33	an	an	DET
iiclr-17530	256	34	individual	individual	NOUN
iiclr-17530	256	35	is	be	AUX
iiclr-17530	256	36	employed	employ	VERB
iiclr-17530	256	37	in	in	ADP
iiclr-17530	256	38	a	a	DET
iiclr-17530	256	39	job	job	NOUN
iiclr-17530	256	40	related	relate	VERB
iiclr-17530	256	41	to	to	ADP
iiclr-17530	256	42	a	a	DET
iiclr-17530	256	43	foreign	foreign	ADJ
iiclr-17530	256	44	government	government	NOUN
iiclr-17530	256	45	;	;	PUNCT
iiclr-17530	256	46	and	and	CCONJ
iiclr-17530	256	47	3	3	X
iiclr-17530	256	48	)	)	PUNCT
iiclr-17530	256	49	where	where	SCONJ
iiclr-17530	256	50	an	an	DET
iiclr-17530	256	51	individual	individual	NOUN
iiclr-17530	256	52	is	be	AUX
iiclr-17530	256	53	a	a	DET
iiclr-17530	256	54	visiting	visit	VERB
iiclr-17530	256	55	teacher	teacher	NOUN
iiclr-17530	256	56	,	,	PUNCT
iiclr-17530	256	57	trainee	trainee	NOUN
iiclr-17530	256	58	,	,	PUNCT
iiclr-17530	256	59	or	or	CCONJ
iiclr-17530	256	60	student	student	NOUN
iiclr-17530	256	61	.	.	PUNCT
iiclr-17530	257	1	another	another	DET
iiclr-17530	257	2	exemption	exemption	NOUN
iiclr-17530	257	3	is	be	AUX
iiclr-17530	257	4	(	(	PUNCT
iiclr-17530	257	5	given	give	VERB
iiclr-17530	257	6	]	]	PUNCT
iiclr-17530	257	7	to	to	ADP
iiclr-17530	257	8	those	those	DET
iiclr-17530	257	9	individuals	individual	NOUN
iiclr-17530	257	10	who	who	PRON
iiclr-17530	257	11	:	:	PUNCT
iiclr-17530	257	12	1	1	X
iiclr-17530	257	13	)	)	PUNCT
iiclr-17530	257	14	stays	stay	VERB
iiclr-17530	257	15	[	[	X
iiclr-17530	257	16	sic	sic	ADJ
iiclr-17530	257	17	]	]	PUNCT
iiclr-17530	257	18	in	in	ADP
iiclr-17530	257	19	the	the	DET
iiclr-17530	257	20	united	united	PROPN
iiclr-17530	257	21	states	states	PROPN
iiclr-17530	257	22	for	for	ADP
iiclr-17530	257	23	under	under	ADP
iiclr-17530	257	24	six	six	NUM
iiclr-17530	257	25	months	month	NOUN
iiclr-17530	257	26	;	;	PUNCT
iiclr-17530	257	27	2	2	X
iiclr-17530	257	28	)	)	PUNCT
iiclr-17530	257	29	maintain	maintain	VERB
iiclr-17530	257	30	a	a	DET
iiclr-17530	257	31	foreign	foreign	ADJ
iiclr-17530	257	32	tax	tax	NOUN
iiclr-17530	257	33	home	home	NOUN
iiclr-17530	257	34	;	;	PUNCT
iiclr-17530	257	35	and	and	CCONJ
iiclr-17530	257	36	3	3	X
iiclr-17530	257	37	)	)	PUNCT
iiclr-17530	257	38	can	can	AUX
iiclr-17530	257	39	show	show	VERB
iiclr-17530	257	40	a	a	DET
iiclr-17530	257	41	greater	great	ADJ
iiclr-17530	257	42	relationship	relationship	NOUN
iiclr-17530	257	43	to	to	ADP
iiclr-17530	257	44	a	a	DET
iiclr-17530	257	45	foreign	foreign	ADJ
iiclr-17530	257	46	nation	nation	NOUN
iiclr-17530	257	47	than	than	ADP
iiclr-17530	257	48	to	to	ADP
iiclr-17530	257	49	the	the	DET
iiclr-17530	257	50	united	united	PROPN
iiclr-17530	257	51	states	states	PROPN
iiclr-17530	257	52	.	.	PUNCT
iiclr-17530	258	1	bennet	bennet	PROPN
iiclr-17530	258	2	susser	susser	PROPN
iiclr-17530	258	3	,	,	PUNCT
iiclr-17530	258	4	achievingparity	achievingparity	NOUN
iiclr-17530	258	5	in	in	ADP
iiclr-17530	258	6	the	the	DET
iiclr-17530	258	7	taxation	taxation	NOUN
iiclr-17530	258	8	of	of	ADP
iiclr-17530	258	9	nonresident	nonresident	ADJ
iiclr-17530	258	10	alien	alien	ADJ
iiclr-17530	258	11	entertainers	entertainer	NOUN
iiclr-17530	258	12	,	,	PUNCT
iiclr-17530	258	13	5	5	NUM
iiclr-17530	258	14	cardozo	cardozo	PROPN
iiclr-17530	258	15	arts	arts	PROPN
iiclr-17530	258	16	&	&	CCONJ
iiclr-17530	258	17	ent	ent	PROPN
iiclr-17530	258	18	.	.	PUNCT
iiclr-17530	259	1	l.j	l.j	PROPN
iiclr-17530	259	2	.	.	PROPN
iiclr-17530	259	3	613	613	NUM
iiclr-17530	259	4	,	,	PUNCT
iiclr-17530	259	5	622	622	NUM
iiclr-17530	259	6	-	-	SYM
iiclr-17530	259	7	23	23	NUM
iiclr-17530	259	8	(	(	PUNCT
iiclr-17530	259	9	1986	1986	NUM
iiclr-17530	259	10	)	)	PUNCT
iiclr-17530	259	11	.	.	PUNCT
iiclr-17530	260	1	the	the	DET
iiclr-17530	260	2	third	third	ADJ
iiclr-17530	260	3	exemption	exemption	NOUN
iiclr-17530	260	4	usually	usually	ADV
iiclr-17530	260	5	applies	apply	VERB
iiclr-17530	260	6	to	to	ADP
iiclr-17530	260	7	foreign	foreign	ADJ
iiclr-17530	260	8	athletes	athlete	NOUN
iiclr-17530	260	9	and	and	CCONJ
iiclr-17530	260	10	entertainers	entertainer	NOUN
iiclr-17530	260	11	.	.	PUNCT
iiclr-17530	261	1	see	see	VERB
iiclr-17530	261	2	i	i	PRON
iiclr-17530	261	3	d.	d.	PROPN
iiclr-17530	261	4	at	at	ADP
iiclr-17530	261	5	623	623	NUM
iiclr-17530	261	6	.	.	PUNCT
iiclr-17530	262	1	58	58	NUM
iiclr-17530	262	2	.	.	PUNCT
iiclr-17530	263	1	see	see	VERB
iiclr-17530	263	2	ernest	ernest	PROPN
iiclr-17530	263	3	r.	r.	PROPN
iiclr-17530	263	4	larkins	larkins	PROPN
iiclr-17530	263	5	,	,	PUNCT
iiclr-17530	263	6	individual	individual	ADJ
iiclr-17530	263	7	tax	tax	NOUN
iiclr-17530	263	8	planning	planning	NOUN
iiclr-17530	263	9	:	:	PUNCT
iiclr-17530	263	10	resident	resident	NOUN
iiclr-17530	263	11	vs.	vs.	ADP
iiclr-17530	263	12	nonresident	nonresident	NOUN
iiclr-17530	263	13	may	may	AUX
iiclr-17530	263	14	be	be	AUX
iiclr-17530	263	15	critical	critical	ADJ
iiclr-17530	263	16	,	,	PUNCT
iiclr-17530	263	17	7	7	NUM
iiclr-17530	263	18	j.	j.	PROPN
iiclr-17530	263	19	int'l	int'l	ADV
iiclr-17530	263	20	tax'n	tax'n	ADJ
iiclr-17530	263	21	410	410	NUM
iiclr-17530	263	22	,	,	PUNCT
iiclr-17530	263	23	414	414	NUM
iiclr-17530	263	24	(	(	PUNCT
iiclr-17530	263	25	1996	1996	NUM
iiclr-17530	263	26	)	)	PUNCT
iiclr-17530	263	27	.	.	PUNCT
iiclr-17530	264	1	1999	1999	NUM
iiclr-17530	264	2	]	]	X
iiclr-17530	264	3	ind	ind	NOUN
iiclr-17530	264	4	.	.	PUNCT
iiclr-17530	265	1	int'l	int'l	PROPN
iiclr-17530	265	2	&	&	CCONJ
iiclr-17530	265	3	comp	comp	PROPN
iiclr-17530	265	4	.	.	PUNCT
iiclr-17530	266	1	l.	l.	PROPN
iiclr-17530	266	2	rev	rev	PROPN
iiclr-17530	266	3	.	.	PROPN
iiclr-17530	267	1	for	for	ADP
iiclr-17530	267	2	tax	tax	NOUN
iiclr-17530	267	3	purposes	purpose	NOUN
iiclr-17530	267	4	,	,	PUNCT
iiclr-17530	267	5	the	the	DET
iiclr-17530	267	6	irc	irc	NOUN
iiclr-17530	267	7	again	again	ADV
iiclr-17530	267	8	applies	apply	VERB
iiclr-17530	267	9	in	in	ADP
iiclr-17530	267	10	order	order	NOUN
iiclr-17530	267	11	to	to	PART
iiclr-17530	267	12	determine	determine	VERB
iiclr-17530	267	13	the	the	DET
iiclr-17530	267	14	individual	individual	NOUN
iiclr-17530	267	15	's	's	PART
iiclr-17530	267	16	tax	tax	NOUN
iiclr-17530	267	17	liability	liability	NOUN
iiclr-17530	267	18	.	.	PUNCT
iiclr-17530	268	1	if	if	SCONJ
iiclr-17530	268	2	an	an	DET
iiclr-17530	268	3	athlete	athlete	NOUN
iiclr-17530	268	4	is	be	AUX
iiclr-17530	268	5	considered	consider	VERB
iiclr-17530	268	6	a	a	DET
iiclr-17530	268	7	u.s	u.s	PROPN
iiclr-17530	268	8	.	.	PROPN
iiclr-17530	268	9	citizen	citizen	PROPN
iiclr-17530	268	10	or	or	CCONJ
iiclr-17530	268	11	resident	resident	ADJ
iiclr-17530	268	12	alien	alien	NOUN
iiclr-17530	268	13	of	of	ADP
iiclr-17530	268	14	the	the	DET
iiclr-17530	268	15	united	united	PROPN
iiclr-17530	268	16	states	states	PROPN
iiclr-17530	268	17	for	for	ADP
iiclr-17530	268	18	tax	tax	NOUN
iiclr-17530	268	19	purposes	purpose	NOUN
iiclr-17530	268	20	,	,	PUNCT
iiclr-17530	268	21	the	the	DET
iiclr-17530	268	22	athlete	athlete	NOUN
iiclr-17530	268	23	is	be	AUX
iiclr-17530	268	24	:	:	PUNCT
iiclr-17530	268	25	(	(	PUNCT
iiclr-17530	268	26	1	1	X
iiclr-17530	268	27	)	)	PUNCT
iiclr-17530	268	28	subject	subject	NOUN
iiclr-17530	268	29	to	to	ADP
iiclr-17530	268	30	income	income	NOUN
iiclr-17530	268	31	tax	tax	NOUN
iiclr-17530	268	32	on	on	ADP
iiclr-17530	268	33	his	his	PRON
iiclr-17530	268	34	united	united	PROPN
iiclr-17530	268	35	states	states	PROPN
iiclr-17530	268	36	income;59	income;59	PROPN
iiclr-17530	268	37	(	(	PUNCT
iiclr-17530	268	38	2	2	NUM
iiclr-17530	268	39	)	)	PUNCT
iiclr-17530	268	40	subject	subject	NOUN
iiclr-17530	268	41	to	to	ADP
iiclr-17530	268	42	u.s	u.s	PROPN
iiclr-17530	268	43	.	.	PROPN
iiclr-17530	268	44	income	income	NOUN
iiclr-17530	268	45	tax	tax	NOUN
iiclr-17530	268	46	on	on	ADP
iiclr-17530	268	47	all	all	PRON
iiclr-17530	268	48	of	of	ADP
iiclr-17530	268	49	his	his	PRON
iiclr-17530	268	50	foreignsource	foreignsource	NOUN
iiclr-17530	268	51	income	income	NOUN
iiclr-17530	268	52	;	;	PUNCT
iiclr-17530	268	53	'	'	PUNCT
iiclr-17530	268	54	(	(	PUNCT
iiclr-17530	268	55	3	3	X
iiclr-17530	268	56	)	)	PUNCT
iiclr-17530	268	57	may	may	AUX
iiclr-17530	268	58	be	be	AUX
iiclr-17530	268	59	subject	subject	ADJ
iiclr-17530	268	60	to	to	ADP
iiclr-17530	268	61	tax	tax	NOUN
iiclr-17530	268	62	on	on	ADP
iiclr-17530	268	63	shares	share	NOUN
iiclr-17530	268	64	he	he	PRON
iiclr-17530	268	65	owns	own	VERB
iiclr-17530	268	66	in	in	ADP
iiclr-17530	268	67	a	a	DET
iiclr-17530	268	68	foreign	foreign	ADJ
iiclr-17530	268	69	corporation	corporation	NOUN
iiclr-17530	268	70	on	on	ADP
iiclr-17530	268	71	his	his	PRON
iiclr-17530	268	72	pro	pro	ADJ
iiclr-17530	268	73	rata	rata	ADJ
iiclr-17530	268	74	share	share	NOUN
iiclr-17530	268	75	of	of	ADP
iiclr-17530	268	76	the	the	DET
iiclr-17530	268	77	corporation	corporation	NOUN
iiclr-17530	268	78	's	's	PART
iiclr-17530	268	79	earnings	earning	NOUN
iiclr-17530	268	80	if	if	SCONJ
iiclr-17530	268	81	the	the	DET
iiclr-17530	268	82	corporation	corporation	NOUN
iiclr-17530	268	83	is	be	AUX
iiclr-17530	268	84	either	either	CCONJ
iiclr-17530	268	85	a	a	DET
iiclr-17530	268	86	foreign	foreign	ADJ
iiclr-17530	268	87	personal	personal	ADJ
iiclr-17530	268	88	holding	hold	VERB
iiclr-17530	268	89	company	company	NOUN
iiclr-17530	268	90	or	or	CCONJ
iiclr-17530	268	91	a	a	DET
iiclr-17530	268	92	controlled	control	VERB
iiclr-17530	268	93	foreign	foreign	ADJ
iiclr-17530	268	94	corporation	corporation	NOUN
iiclr-17530	268	95	;	;	PUNCT
iiclr-17530	268	96	(	(	PUNCT
iiclr-17530	268	97	4	4	X
iiclr-17530	268	98	)	)	PUNCT
iiclr-17530	268	99	subject	subject	NOUN
iiclr-17530	268	100	to	to	ADP
iiclr-17530	268	101	u.s	u.s	PROPN
iiclr-17530	268	102	.	.	PROPN
iiclr-17530	268	103	income	income	NOUN
iiclr-17530	268	104	tax	tax	NOUN
iiclr-17530	268	105	on	on	ADP
iiclr-17530	268	106	all	all	PRON
iiclr-17530	268	107	of	of	ADP
iiclr-17530	268	108	his	his	PRON
iiclr-17530	268	109	capital	capital	NOUN
iiclr-17530	268	110	gains	gain	NOUN
iiclr-17530	268	111	derived	derive	VERB
iiclr-17530	268	112	from	from	ADP
iiclr-17530	268	113	both	both	DET
iiclr-17530	268	114	u.s	u.s	PROPN
iiclr-17530	268	115	.	.	PROPN
iiclr-17530	268	116	and	and	CCONJ
iiclr-17530	268	117	foreign	foreign	ADJ
iiclr-17530	268	118	sources	source	NOUN
iiclr-17530	268	119	;	;	PUNCT
iiclr-17530	268	120	(	(	PUNCT
iiclr-17530	268	121	5	5	X
iiclr-17530	268	122	)	)	PUNCT
iiclr-17530	268	123	subject	subject	NOUN
iiclr-17530	268	124	to	to	ADP
iiclr-17530	268	125	u.s	u.s	PROPN
iiclr-17530	268	126	.	.	PROPN
iiclr-17530	268	127	gift	gift	NOUN
iiclr-17530	268	128	tax	tax	NOUN
iiclr-17530	268	129	on	on	ADP
iiclr-17530	268	130	all	all	DET
iiclr-17530	268	131	gifts	gift	NOUN
iiclr-17530	268	132	he	he	PRON
iiclr-17530	268	133	makes	make	VERB
iiclr-17530	268	134	of	of	ADP
iiclr-17530	268	135	either	either	CCONJ
iiclr-17530	268	136	u.s	u.s	PROPN
iiclr-17530	268	137	.	.	PROPN
iiclr-17530	268	138	or	or	CCONJ
iiclr-17530	268	139	foreign	foreign	ADJ
iiclr-17530	268	140	property	property	NOUN
iiclr-17530	268	141	;	;	PUNCT
iiclr-17530	268	142	(	(	PUNCT
iiclr-17530	268	143	6	6	X
iiclr-17530	268	144	)	)	PUNCT
iiclr-17530	268	145	subject	subject	NOUN
iiclr-17530	268	146	to	to	ADP
iiclr-17530	268	147	u.s	u.s	PROPN
iiclr-17530	268	148	.	.	PROPN
iiclr-17530	268	149	tax	tax	NOUN
iiclr-17530	268	150	on	on	ADP
iiclr-17530	268	151	transfers	transfer	NOUN
iiclr-17530	268	152	by	by	ADP
iiclr-17530	268	153	the	the	DET
iiclr-17530	268	154	individual	individual	NOUN
iiclr-17530	268	155	of	of	ADP
iiclr-17530	268	156	appreciated	appreciated	ADJ
iiclr-17530	268	157	securities	security	NOUN
iiclr-17530	268	158	or	or	CCONJ
iiclr-17530	268	159	property	property	NOUN
iiclr-17530	268	160	to	to	ADP
iiclr-17530	268	161	a	a	DET
iiclr-17530	268	162	foreign	foreign	ADJ
iiclr-17530	268	163	company	company	NOUN
iiclr-17530	268	164	;	;	PUNCT
iiclr-17530	268	165	and	and	CCONJ
iiclr-17530	268	166	(	(	PUNCT
iiclr-17530	268	167	7	7	X
iiclr-17530	268	168	)	)	PUNCT
iiclr-17530	268	169	subject	subject	NOUN
iiclr-17530	268	170	to	to	ADP
iiclr-17530	268	171	tax	tax	NOUN
iiclr-17530	268	172	upon	upon	SCONJ
iiclr-17530	268	173	death	death	NOUN
iiclr-17530	268	174	on	on	ADP
iiclr-17530	268	175	his	his	PRON
iiclr-17530	268	176	estate	estate	NOUN
iiclr-17530	268	177	based	base	VERB
iiclr-17530	268	178	on	on	ADP
iiclr-17530	268	179	all	all	DET
iiclr-17530	268	180	property	property	NOUN
iiclr-17530	268	181	owned	own	VERB
iiclr-17530	268	182	by	by	ADP
iiclr-17530	268	183	the	the	DET
iiclr-17530	268	184	individual	individual	NOUN
iiclr-17530	268	185	whether	whether	SCONJ
iiclr-17530	268	186	it	it	PRON
iiclr-17530	268	187	is	be	AUX
iiclr-17530	268	188	located	locate	VERB
iiclr-17530	268	189	in	in	ADP
iiclr-17530	268	190	the	the	DET
iiclr-17530	268	191	united	united	PROPN
iiclr-17530	268	192	states	states	PROPN
iiclr-17530	268	193	or	or	CCONJ
iiclr-17530	268	194	anywhere	anywhere	ADV
iiclr-17530	268	195	else	else	ADV
iiclr-17530	268	196	in	in	ADP
iiclr-17530	268	197	the	the	DET
iiclr-17530	268	198	world.2	world.2	NOUN
iiclr-17530	268	199	under	under	ADP
iiclr-17530	268	200	the	the	DET
iiclr-17530	268	201	irc	irc	NOUN
iiclr-17530	268	202	,	,	PUNCT
iiclr-17530	268	203	"	"	PUNCT
iiclr-17530	268	204	[	[	X
iiclr-17530	268	205	a	a	X
iiclr-17530	268	206	]	]	X
iiclr-17530	268	207	nonresident	nonresident	ADJ
iiclr-17530	268	208	alien	alien	ADJ
iiclr-17530	268	209	individual	individual	NOUN
iiclr-17530	268	210	engaged	engage	VERB
iiclr-17530	268	211	in	in	ADP
iiclr-17530	268	212	trade	trade	NOUN
iiclr-17530	268	213	or	or	CCONJ
iiclr-17530	268	214	business	business	NOUN
iiclr-17530	268	215	within	within	ADP
iiclr-17530	268	216	the	the	DET
iiclr-17530	268	217	united	united	PROPN
iiclr-17530	268	218	states	states	PROPN
iiclr-17530	268	219	during	during	ADP
iiclr-17530	268	220	the	the	DET
iiclr-17530	268	221	taxable	taxable	ADJ
iiclr-17530	268	222	year	year	NOUN
iiclr-17530	268	223	shall	shall	AUX
iiclr-17530	268	224	.	.	PUNCT
iiclr-17530	269	1	be	be	AUX
iiclr-17530	269	2	taxed	tax	VERB
iiclr-17530	269	3	...	...	PUNCT
iiclr-17530	269	4	on	on	ADP
iiclr-17530	269	5	his	his	PRON
iiclr-17530	269	6	taxable	taxable	ADJ
iiclr-17530	269	7	income	income	NOUN
iiclr-17530	269	8	which	which	PRON
iiclr-17530	269	9	is	be	AUX
iiclr-17530	269	10	effectively	effectively	ADV
iiclr-17530	269	11	connected	connect	VERB
iiclr-17530	269	12	with	with	ADP
iiclr-17530	269	13	the	the	DET
iiclr-17530	269	14	conduct	conduct	NOUN
iiclr-17530	269	15	of	of	ADP
iiclr-17530	269	16	a	a	DET
iiclr-17530	269	17	trade	trade	NOUN
iiclr-17530	269	18	or	or	CCONJ
iiclr-17530	269	19	business	business	NOUN
iiclr-17530	269	20	within	within	ADP
iiclr-17530	269	21	the	the	DET
iiclr-17530	269	22	united	united	PROPN
iiclr-17530	269	23	states	states	PROPN
iiclr-17530	269	24	.	.	PUNCT
iiclr-17530	270	1	"	"	PUNCT
iiclr-17530	270	2	'	'	PUNCT
iiclr-17530	270	3	2	2	NUM
iiclr-17530	270	4	non	non	ADJ
iiclr-17530	270	5	-	-	ADJ
iiclr-17530	270	6	resident	resident	ADJ
iiclr-17530	270	7	alien	alien	ADJ
iiclr-17530	270	8	athletes	athlete	NOUN
iiclr-17530	270	9	performing	perform	VERB
iiclr-17530	270	10	in	in	ADP
iiclr-17530	270	11	the	the	DET
iiclr-17530	270	12	united	united	PROPN
iiclr-17530	270	13	states	states	PROPN
iiclr-17530	270	14	are	be	AUX
iiclr-17530	270	15	engaged	engage	VERB
iiclr-17530	270	16	in	in	ADP
iiclr-17530	270	17	a	a	DET
iiclr-17530	270	18	trade	trade	NOUN
iiclr-17530	270	19	or	or	CCONJ
iiclr-17530	270	20	business	business	NOUN
iiclr-17530	270	21	and	and	CCONJ
iiclr-17530	270	22	are	be	AUX
iiclr-17530	270	23	subject	subject	ADJ
iiclr-17530	270	24	to	to	ADP
iiclr-17530	270	25	tax	tax	NOUN
iiclr-17530	270	26	on	on	ADP
iiclr-17530	270	27	their	their	PRON
iiclr-17530	270	28	u.s	u.s	PROPN
iiclr-17530	270	29	.	.	PROPN
iiclr-17530	270	30	earnings.63	earnings.63	PROPN
iiclr-17530	271	1	the	the	DET
iiclr-17530	271	2	irc	irc	PROPN
iiclr-17530	271	3	provides	provide	VERB
iiclr-17530	271	4	that	that	SCONJ
iiclr-17530	271	5	united	united	PROPN
iiclr-17530	271	6	states	states	PROPN
iiclr-17530	271	7	citizens	citizen	NOUN
iiclr-17530	271	8	as	as	ADV
iiclr-17530	271	9	well	well	ADV
iiclr-17530	271	10	as	as	ADP
iiclr-17530	271	11	resident	resident	ADJ
iiclr-17530	271	12	aliens	alien	NOUN
iiclr-17530	271	13	are	be	AUX
iiclr-17530	271	14	subject	subject	ADJ
iiclr-17530	271	15	to	to	ADP
iiclr-17530	271	16	tax	tax	NOUN
iiclr-17530	271	17	on	on	ADP
iiclr-17530	271	18	their	their	PRON
iiclr-17530	271	19	world	world	NOUN
iiclr-17530	271	20	-	-	PUNCT
iiclr-17530	271	21	wide	wide	ADJ
iiclr-17530	271	22	income	income	NOUN
iiclr-17530	271	23	according	accord	VERB
iiclr-17530	271	24	to	to	ADP
iiclr-17530	271	25	the	the	DET
iiclr-17530	271	26	general	general	ADJ
iiclr-17530	271	27	graduated	graduate	VERB
iiclr-17530	271	28	tax	tax	NOUN
iiclr-17530	271	29	rate	rate	NOUN
iiclr-17530	271	30	scheme	scheme	NOUN
iiclr-17530	271	31	.	.	PUNCT
iiclr-17530	271	32	"	"	PUNCT
iiclr-17530	272	1	income	income	NOUN
iiclr-17530	272	2	which	which	PRON
iiclr-17530	272	3	is	be	AUX
iiclr-17530	272	4	effectively	effectively	ADV
iiclr-17530	272	5	connected	connect	VERB
iiclr-17530	272	6	with	with	ADP
iiclr-17530	272	7	a	a	DET
iiclr-17530	272	8	united	united	PROPN
iiclr-17530	272	9	states	states	PROPN
iiclr-17530	272	10	trade	trade	NOUN
iiclr-17530	272	11	or	or	CCONJ
iiclr-17530	272	12	business	business	NOUN
iiclr-17530	272	13	is	be	AUX
iiclr-17530	272	14	taxed	tax	VERB
iiclr-17530	272	15	,	,	PUNCT
iiclr-17530	272	16	after	after	ADP
iiclr-17530	272	17	allowable	allowable	ADJ
iiclr-17530	272	18	deductions	deduction	NOUN
iiclr-17530	272	19	,	,	PUNCT
iiclr-17530	272	20	at	at	ADP
iiclr-17530	272	21	the	the	DET
iiclr-17530	272	22	graduated	graduate	VERB
iiclr-17530	272	23	rates	rate	NOUN
iiclr-17530	272	24	applicable	applicable	ADJ
iiclr-17530	272	25	to	to	ADP
iiclr-17530	272	26	united	united	PROPN
iiclr-17530	272	27	states	states	PROPN
iiclr-17530	272	28	citizens	citizen	NOUN
iiclr-17530	272	29	and	and	CCONJ
iiclr-17530	272	30	resident	resident	ADJ
iiclr-17530	272	31	aliens	alien	NOUN
iiclr-17530	272	32	.	.	PUNCT
iiclr-17530	272	33	"	"	PUNCT
iiclr-17530	273	1	an	an	DET
iiclr-17530	273	2	59	59	NUM
iiclr-17530	273	3	.	.	PUNCT
iiclr-17530	274	1	see	see	VERB
iiclr-17530	274	2	marshall	marshall	PROPN
iiclr-17530	274	3	j.	j.	PROPN
iiclr-17530	275	1	[	[	X
iiclr-17530	275	2	anger	anger	NOUN
iiclr-17530	275	3	,	,	PUNCT
iiclr-17530	275	4	when	when	SCONJ
iiclr-17530	275	5	does	do	AUX
iiclr-17530	275	6	a	a	DET
iiclr-17530	275	7	nonresident	nonresident	ADJ
iiclr-17530	275	8	alien	alien	NOUN
iiclr-17530	275	9	become	become	VERB
iiclr-17530	275	10	a	a	DET
iiclr-17530	275	11	resident	resident	NOUN
iiclr-17530	275	12	for	for	ADP
iiclr-17530	275	13	u.s	u.s	PROPN
iiclr-17530	275	14	.	.	PROPN
iiclr-17530	275	15	tax	tax	NOUN
iiclr-17530	275	16	purposes	purpose	NOUN
iiclr-17530	275	17	?	?	PUNCT
iiclr-17530	275	18	,	,	PUNCT
iiclr-17530	275	19	1976	1976	NUM
iiclr-17530	275	20	j.	j.	NOUN
iiclr-17530	275	21	of	of	ADP
iiclr-17530	275	22	tax'n	tax'n	NOUN
iiclr-17530	275	23	220	220	NUM
iiclr-17530	275	24	.	.	PUNCT
iiclr-17530	276	1	see	see	VERB
iiclr-17530	276	2	also	also	ADV
iiclr-17530	276	3	weisman	weisman	PROPN
iiclr-17530	276	4	&	&	CCONJ
iiclr-17530	276	5	rale	rale	PROPN
iiclr-17530	276	6	,	,	PUNCT
iiclr-17530	276	7	supra	supra	PROPN
iiclr-17530	276	8	note	note	NOUN
iiclr-17530	276	9	35	35	NUM
iiclr-17530	276	10	,	,	PUNCT
iiclr-17530	276	11	at	at	ADP
iiclr-17530	276	12	218	218	NUM
iiclr-17530	276	13	(	(	PUNCT
iiclr-17530	276	14	discussing	discuss	VERB
iiclr-17530	276	15	what	what	PRON
iiclr-17530	276	16	is	be	AUX
iiclr-17530	276	17	included	include	VERB
iiclr-17530	276	18	in	in	ADP
iiclr-17530	276	19	world	world	NOUN
iiclr-17530	276	20	-	-	PUNCT
iiclr-17530	276	21	wide	wide	ADJ
iiclr-17530	276	22	income	income	NOUN
iiclr-17530	276	23	)	)	PUNCT
iiclr-17530	276	24	.	.	PUNCT
iiclr-17530	277	1	the	the	DET
iiclr-17530	277	2	article	article	NOUN
iiclr-17530	277	3	states	state	VERB
iiclr-17530	277	4	:	:	PUNCT
iiclr-17530	277	5	items	item	NOUN
iiclr-17530	277	6	that	that	PRON
iiclr-17530	277	7	are	be	AUX
iiclr-17530	277	8	generally	generally	ADV
iiclr-17530	277	9	includable	includable	ADJ
iiclr-17530	277	10	in	in	ADP
iiclr-17530	277	11	income	income	NOUN
iiclr-17530	277	12	of	of	ADP
iiclr-17530	277	13	athletes	athlete	NOUN
iiclr-17530	277	14	who	who	PRON
iiclr-17530	277	15	are	be	AUX
iiclr-17530	277	16	u.s	u.s	PROPN
iiclr-17530	277	17	.	.	PROPN
iiclr-17530	277	18	citizens	citizen	NOUN
iiclr-17530	277	19	,	,	PUNCT
iiclr-17530	277	20	resident	resident	ADJ
iiclr-17530	277	21	aliens	alien	NOUN
iiclr-17530	277	22	,	,	PUNCT
iiclr-17530	277	23	or	or	CCONJ
iiclr-17530	277	24	nonresident	nonresident	ADJ
iiclr-17530	277	25	aliens	alien	NOUN
iiclr-17530	277	26	include	include	VERB
iiclr-17530	277	27	:	:	PUNCT
iiclr-17530	277	28	wages	wage	NOUN
iiclr-17530	277	29	,	,	PUNCT
iiclr-17530	277	30	bonuses	bonus	NOUN
iiclr-17530	277	31	,	,	PUNCT
iiclr-17530	277	32	loans	loan	NOUN
iiclr-17530	277	33	having	have	VERB
iiclr-17530	277	34	an	an	DET
iiclr-17530	277	35	interest	interest	NOUN
iiclr-17530	277	36	rate	rate	NOUN
iiclr-17530	277	37	below	below	ADP
iiclr-17530	277	38	the	the	DET
iiclr-17530	277	39	applicable	applicable	ADJ
iiclr-17530	277	40	federal	federal	ADJ
iiclr-17530	277	41	rate	rate	NOUN
iiclr-17530	277	42	to	to	ADP
iiclr-17530	277	43	the	the	DET
iiclr-17530	277	44	extent	extent	NOUN
iiclr-17530	277	45	of	of	ADP
iiclr-17530	277	46	any	any	DET
iiclr-17530	277	47	imputed	impute	VERB
iiclr-17530	277	48	interest	interest	NOUN
iiclr-17530	277	49	,	,	PUNCT
iiclr-17530	277	50	and	and	CCONJ
iiclr-17530	277	51	the	the	DET
iiclr-17530	277	52	value	value	NOUN
iiclr-17530	277	53	of	of	ADP
iiclr-17530	277	54	meals	meal	NOUN
iiclr-17530	277	55	and	and	CCONJ
iiclr-17530	277	56	lodgings	lodging	NOUN
iiclr-17530	277	57	that	that	PRON
iiclr-17530	277	58	are	be	AUX
iiclr-17530	277	59	not	not	PART
iiclr-17530	277	60	furnished	furnish	VERB
iiclr-17530	277	61	for	for	ADP
iiclr-17530	277	62	the	the	DET
iiclr-17530	277	63	convenience	convenience	NOUN
iiclr-17530	277	64	of	of	ADP
iiclr-17530	277	65	an	an	DET
iiclr-17530	277	66	employer	employer	NOUN
iiclr-17530	277	67	on	on	ADP
iiclr-17530	277	68	the	the	DET
iiclr-17530	277	69	employer	employer	NOUN
iiclr-17530	277	70	's	's	PART
iiclr-17530	277	71	premises	premise	NOUN
iiclr-17530	277	72	.	.	PUNCT
iiclr-17530	278	1	items	item	NOUN
iiclr-17530	278	2	that	that	PRON
iiclr-17530	278	3	are	be	AUX
iiclr-17530	278	4	excludable	excludable	ADJ
iiclr-17530	278	5	from	from	ADP
iiclr-17530	278	6	the	the	DET
iiclr-17530	278	7	income	income	NOUN
iiclr-17530	278	8	of	of	ADP
iiclr-17530	278	9	such	such	ADJ
iiclr-17530	278	10	athletes	athlete	NOUN
iiclr-17530	278	11	are	be	AUX
iiclr-17530	278	12	:	:	PUNCT
iiclr-17530	278	13	workers	worker	NOUN
iiclr-17530	278	14	'	'	PART
iiclr-17530	278	15	compensation	compensation	NOUN
iiclr-17530	278	16	payments	payment	NOUN
iiclr-17530	278	17	,	,	PUNCT
iiclr-17530	278	18	damages	damage	NOUN
iiclr-17530	278	19	paid	pay	VERB
iiclr-17530	278	20	for	for	ADP
iiclr-17530	278	21	personal	personal	ADJ
iiclr-17530	278	22	injuries	injury	NOUN
iiclr-17530	278	23	,	,	PUNCT
iiclr-17530	278	24	and	and	CCONJ
iiclr-17530	278	25	medical	medical	ADJ
iiclr-17530	278	26	reimbursement	reimbursement	NOUN
iiclr-17530	278	27	payments	payment	NOUN
iiclr-17530	278	28	under	under	ADP
iiclr-17530	278	29	an	an	DET
iiclr-17530	278	30	employer	employer	NOUN
iiclr-17530	278	31	's	's	PART
iiclr-17530	278	32	health	health	NOUN
iiclr-17530	278	33	plan	plan	NOUN
iiclr-17530	278	34	where	where	SCONJ
iiclr-17530	278	35	no	no	DET
iiclr-17530	278	36	deduction	deduction	NOUN
iiclr-17530	278	37	was	be	AUX
iiclr-17530	278	38	previously	previously	ADV
iiclr-17530	278	39	taken	take	VERB
iiclr-17530	278	40	.	.	PUNCT
iiclr-17530	279	1	i	i	PRON
iiclr-17530	279	2	d.	d.	PROPN
iiclr-17530	279	3	at	at	ADP
iiclr-17530	279	4	222	222	NUM
iiclr-17530	279	5	.	.	PUNCT
iiclr-17530	280	1	60	60	NUM
iiclr-17530	280	2	.	.	PUNCT
iiclr-17530	281	1	see	see	VERB
iiclr-17530	281	2	langer	langer	NOUN
iiclr-17530	281	3	,	,	PUNCT
iiclr-17530	281	4	supra	supra	PROPN
iiclr-17530	281	5	note	note	NOUN
iiclr-17530	281	6	59	59	NUM
iiclr-17530	281	7	,	,	PUNCT
iiclr-17530	281	8	at	at	ADP
iiclr-17530	281	9	220	220	NUM
iiclr-17530	281	10	.	.	PUNCT
iiclr-17530	282	1	however	however	ADV
iiclr-17530	282	2	,	,	PUNCT
iiclr-17530	282	3	an	an	DET
iiclr-17530	282	4	individual	individual	NOUN
iiclr-17530	282	5	may	may	AUX
iiclr-17530	282	6	generally	generally	ADV
iiclr-17530	282	7	take	take	VERB
iiclr-17530	282	8	a	a	DET
iiclr-17530	282	9	foreign	foreign	ADJ
iiclr-17530	282	10	tax	tax	NOUN
iiclr-17530	282	11	credit	credit	NOUN
iiclr-17530	282	12	for	for	ADP
iiclr-17530	282	13	foreign	foreign	ADJ
iiclr-17530	282	14	taxes	taxis	NOUN
iiclr-17530	282	15	paid	pay	VERB
iiclr-17530	282	16	.	.	PUNCT
iiclr-17530	283	1	see	see	VERB
iiclr-17530	283	2	i	i	PRON
iiclr-17530	283	3	d.	d.	PROPN
iiclr-17530	283	4	61	61	NUM
iiclr-17530	283	5	.	.	PUNCT
iiclr-17530	284	1	see	see	VERB
iiclr-17530	284	2	i	i	PRON
iiclr-17530	284	3	d.	d.	PROPN
iiclr-17530	284	4	62	62	NUM
iiclr-17530	284	5	.	.	PUNCT
iiclr-17530	285	1	i.r.c	i.r.c	NOUN
iiclr-17530	285	2	.	.	PUNCT
iiclr-17530	286	1	§	§	PROPN
iiclr-17530	286	2	871(bx1	871(bx1	NUM
iiclr-17530	286	3	)	)	PUNCT
iiclr-17530	286	4	(	(	PUNCT
iiclr-17530	286	5	1998	1998	NUM
iiclr-17530	286	6	)	)	PUNCT
iiclr-17530	286	7	.	.	PUNCT
iiclr-17530	287	1	63	63	NUM
iiclr-17530	287	2	.	.	PUNCT
iiclr-17530	288	1	i	i	PRON
iiclr-17530	288	2	d.	d.	PROPN
iiclr-17530	288	3	;	;	PUNCT
iiclr-17530	288	4	weisman	weisman	PROPN
iiclr-17530	288	5	&	&	CCONJ
iiclr-17530	288	6	rale	rale	PROPN
iiclr-17530	288	7	,	,	PUNCT
iiclr-17530	288	8	supra	supra	PROPN
iiclr-17530	288	9	note	note	NOUN
iiclr-17530	288	10	35	35	NUM
iiclr-17530	288	11	,	,	PUNCT
iiclr-17530	288	12	at	at	ADP
iiclr-17530	288	13	218	218	NUM
iiclr-17530	288	14	.	.	PUNCT
iiclr-17530	289	1	64	64	NUM
iiclr-17530	289	2	.	.	PUNCT
iiclr-17530	290	1	see	see	VERB
iiclr-17530	290	2	weisman	weisman	PROPN
iiclr-17530	290	3	&	&	CCONJ
iiclr-17530	290	4	rale	rale	PROPN
iiclr-17530	290	5	,	,	PUNCT
iiclr-17530	290	6	supra	supra	PROPN
iiclr-17530	290	7	note	note	NOUN
iiclr-17530	290	8	35	35	NUM
iiclr-17530	290	9	,	,	PUNCT
iiclr-17530	290	10	at	at	ADP
iiclr-17530	290	11	218	218	NUM
iiclr-17530	290	12	.	.	PUNCT
iiclr-17530	291	1	seegenerally	seegenerally	PROPN
iiclr-17530	291	2	.r.c	.r.c	PROPN
iiclr-17530	291	3	.	.	PUNCT
iiclr-17530	292	1	§	§	PROPN
iiclr-17530	292	2	i	i	PRON
iiclr-17530	292	3	(	(	PUNCT
iiclr-17530	292	4	illustrating	illustrate	VERB
iiclr-17530	292	5	the	the	DET
iiclr-17530	292	6	different	different	ADJ
iiclr-17530	292	7	methods	method	NOUN
iiclr-17530	292	8	in	in	ADP
iiclr-17530	292	9	which	which	PRON
iiclr-17530	292	10	individuals	individual	NOUN
iiclr-17530	292	11	can	can	AUX
iiclr-17530	292	12	file	file	VERB
iiclr-17530	292	13	their	their	PRON
iiclr-17530	292	14	income	income	NOUN
iiclr-17530	292	15	taxes	taxis	NOUN
iiclr-17530	292	16	)	)	PUNCT
iiclr-17530	292	17	.	.	PUNCT
iiclr-17530	293	1	65	65	NUM
iiclr-17530	293	2	.	.	PUNCT
iiclr-17530	293	3	see	see	VERB
iiclr-17530	293	4	i.r.c	i.r.c	NOUN
iiclr-17530	293	5	.	.	PUNCT
iiclr-17530	294	1	§	§	PROPN
iiclr-17530	294	2	871(b)(1	871(b)(1	NUM
iiclr-17530	294	3	)	)	PUNCT
iiclr-17530	294	4	(	(	PUNCT
iiclr-17530	294	5	1998	1998	NUM
iiclr-17530	294	6	)	)	PUNCT
iiclr-17530	294	7	;	;	PUNCT
iiclr-17530	295	1	dobray	dobray	NOUN
iiclr-17530	295	2	&	&	CCONJ
iiclr-17530	295	3	kreatschman	kreatschman	PROPN
iiclr-17530	295	4	,	,	PUNCT
iiclr-17530	295	5	supra	supra	PROPN
iiclr-17530	295	6	note	note	PROPN
iiclr-17530	295	7	34	34	NUM
iiclr-17530	295	8	,	,	PUNCT
iiclr-17530	295	9	at	at	ADP
iiclr-17530	295	10	266	266	NUM
iiclr-17530	295	11	.	.	PUNCT
iiclr-17530	296	1	[	[	X
iiclr-17530	296	2	vol	vol	NOUN
iiclr-17530	296	3	.	.	PUNCT
iiclr-17530	297	1	10	10	NUM
iiclr-17530	297	2	:	:	SYM
iiclr-17530	297	3	1	1	NUM
iiclr-17530	297	4	the	the	DET
iiclr-17530	297	5	taxation	taxation	NOUN
iiclr-17530	297	6	of	of	ADP
iiclr-17530	297	7	professional	professional	ADJ
iiclr-17530	297	8	athletes	athlete	NOUN
iiclr-17530	297	9	athlete	athlete	NOUN
iiclr-17530	297	10	's	's	PART
iiclr-17530	297	11	federal	federal	ADJ
iiclr-17530	297	12	taxable	taxable	ADJ
iiclr-17530	297	13	income	income	NOUN
iiclr-17530	297	14	is	be	AUX
iiclr-17530	297	15	calculated	calculate	VERB
iiclr-17530	297	16	by	by	ADP
iiclr-17530	297	17	taking	take	VERB
iiclr-17530	297	18	the	the	DET
iiclr-17530	297	19	athlete	athlete	NOUN
iiclr-17530	297	20	's	's	PART
iiclr-17530	297	21	gross	gross	ADJ
iiclr-17530	297	22	income	income	NOUN
iiclr-17530	297	23	"	"	PUNCT
iiclr-17530	297	24	and	and	CCONJ
iiclr-17530	297	25	subtracting	subtract	VERB
iiclr-17530	297	26	allowable	allowable	ADJ
iiclr-17530	297	27	deductions	deduction	NOUN
iiclr-17530	297	28	.	.	PUNCT
iiclr-17530	297	29	"	"	PUNCT
iiclr-17530	298	1	"	"	PUNCT
iiclr-17530	298	2	income	income	NOUN
iiclr-17530	298	3	from	from	ADP
iiclr-17530	298	4	united	united	PROPN
iiclr-17530	298	5	states	states	PROPN
iiclr-17530	298	6	sources	source	NOUN
iiclr-17530	298	7	which	which	PRON
iiclr-17530	298	8	is	be	AUX
iiclr-17530	298	9	not	not	PART
iiclr-17530	298	10	effectively	effectively	ADV
iiclr-17530	298	11	connected	connect	VERB
iiclr-17530	298	12	with	with	ADP
iiclr-17530	298	13	a	a	DET
iiclr-17530	298	14	trade	trade	NOUN
iiclr-17530	298	15	or	or	CCONJ
iiclr-17530	298	16	business	business	NOUN
iiclr-17530	298	17	in	in	ADP
iiclr-17530	298	18	the	the	DET
iiclr-17530	298	19	united	united	PROPN
iiclr-17530	298	20	states	states	PROPN
iiclr-17530	298	21	,	,	PUNCT
iiclr-17530	298	22	is	be	AUX
iiclr-17530	298	23	taxed	tax	VERB
iiclr-17530	298	24	without	without	ADP
iiclr-17530	298	25	an	an	DET
iiclr-17530	298	26	allowance	allowance	NOUN
iiclr-17530	298	27	for	for	ADP
iiclr-17530	298	28	deductions	deduction	NOUN
iiclr-17530	298	29	at	at	ADP
iiclr-17530	298	30	a	a	DET
iiclr-17530	298	31	flat	flat	ADJ
iiclr-17530	298	32	rate	rate	NOUN
iiclr-17530	298	33	of	of	ADP
iiclr-17530	298	34	thirty	thirty	NUM
iiclr-17530	298	35	percent	percent	NOUN
iiclr-17530	298	36	,	,	PUNCT
iiclr-17530	298	37	unless	unless	SCONJ
iiclr-17530	298	38	that	that	DET
iiclr-17530	298	39	rate	rate	NOUN
iiclr-17530	298	40	is	be	AUX
iiclr-17530	298	41	reduced	reduce	VERB
iiclr-17530	298	42	by	by	ADP
iiclr-17530	298	43	a	a	DET
iiclr-17530	298	44	tax	tax	NOUN
iiclr-17530	298	45	treaty.968	treaty.968	PRON
iiclr-17530	298	46	today	today	NOUN
iiclr-17530	298	47	,	,	PUNCT
iiclr-17530	298	48	many	many	ADJ
iiclr-17530	298	49	athletes	athlete	NOUN
iiclr-17530	298	50	playing	play	VERB
iiclr-17530	298	51	for	for	ADP
iiclr-17530	298	52	professional	professional	ADJ
iiclr-17530	298	53	teams	team	NOUN
iiclr-17530	298	54	have	have	VERB
iiclr-17530	298	55	regular	regular	ADJ
iiclr-17530	298	56	season	season	NOUN
iiclr-17530	298	57	games	game	NOUN
iiclr-17530	298	58	in	in	ADP
iiclr-17530	298	59	both	both	CCONJ
iiclr-17530	298	60	the	the	DET
iiclr-17530	298	61	united	united	PROPN
iiclr-17530	298	62	states	states	PROPN
iiclr-17530	298	63	and	and	CCONJ
iiclr-17530	298	64	canada	canada	PROPN
iiclr-17530	298	65	.	.	PUNCT
iiclr-17530	299	1	therefore	therefore	ADV
iiclr-17530	299	2	,	,	PUNCT
iiclr-17530	299	3	they	they	PRON
iiclr-17530	299	4	have	have	VERB
iiclr-17530	299	5	income	income	NOUN
iiclr-17530	299	6	both	both	CCONJ
iiclr-17530	299	7	from	from	ADP
iiclr-17530	299	8	within	within	ADP
iiclr-17530	299	9	and	and	CCONJ
iiclr-17530	299	10	without	without	ADP
iiclr-17530	299	11	the	the	DET
iiclr-17530	299	12	united	united	PROPN
iiclr-17530	299	13	states	states	PROPN
iiclr-17530	299	14	.	.	PUNCT
iiclr-17530	300	1	irc	irc	AUX
iiclr-17530	300	2	section	section	NOUN
iiclr-17530	300	3	861(a)(3	861(a)(3	NOUN
iiclr-17530	300	4	)	)	PUNCT
iiclr-17530	300	5	provides	provide	VERB
iiclr-17530	300	6	in	in	ADP
iiclr-17530	300	7	part	part	NOUN
iiclr-17530	300	8	that	that	SCONJ
iiclr-17530	300	9	compensation	compensation	NOUN
iiclr-17530	300	10	for	for	ADP
iiclr-17530	300	11	labor	labor	NOUN
iiclr-17530	300	12	or	or	CCONJ
iiclr-17530	300	13	personal	personal	ADJ
iiclr-17530	300	14	services	service	NOUN
iiclr-17530	300	15	performed	perform	VERB
iiclr-17530	300	16	in	in	ADP
iiclr-17530	300	17	the	the	DET
iiclr-17530	300	18	united	united	PROPN
iiclr-17530	300	19	states	states	PROPN
iiclr-17530	300	20	shall	shall	AUX
iiclr-17530	300	21	be	be	AUX
iiclr-17530	300	22	treated	treat	VERB
iiclr-17530	300	23	as	as	ADP
iiclr-17530	300	24	income	income	NOUN
iiclr-17530	300	25	from	from	ADP
iiclr-17530	300	26	sources	source	NOUN
iiclr-17530	300	27	within	within	ADP
iiclr-17530	300	28	the	the	DET
iiclr-17530	300	29	united	united	PROPN
iiclr-17530	300	30	states.69	states.69	PROPN
iiclr-17530	300	31	irc	irc	PROPN
iiclr-17530	300	32	section	section	NOUN
iiclr-17530	300	33	862(a)(3	862(a)(3	NOUN
iiclr-17530	300	34	)	)	PUNCT
iiclr-17530	300	35	provides	provide	VERB
iiclr-17530	300	36	that	that	SCONJ
iiclr-17530	300	37	"	"	PUNCT
iiclr-17530	300	38	compensation	compensation	NOUN
iiclr-17530	300	39	for	for	ADP
iiclr-17530	300	40	labor	labor	NOUN
iiclr-17530	300	41	or	or	CCONJ
iiclr-17530	300	42	personal	personal	ADJ
iiclr-17530	300	43	services	service	NOUN
iiclr-17530	300	44	performed	perform	VERB
iiclr-17530	300	45	without	without	ADP
iiclr-17530	300	46	the	the	DET
iiclr-17530	300	47	united	united	PROPN
iiclr-17530	300	48	states	states	PROPN
iiclr-17530	300	49	"	"	PUNCT
iiclr-17530	300	50	shall	shall	AUX
iiclr-17530	300	51	be	be	AUX
iiclr-17530	300	52	treated	treat	VERB
iiclr-17530	300	53	as	as	ADP
iiclr-17530	300	54	income	income	NOUN
iiclr-17530	300	55	from	from	ADP
iiclr-17530	300	56	sources	source	NOUN
iiclr-17530	300	57	without	without	ADP
iiclr-17530	300	58	the	the	DET
iiclr-17530	300	59	united	united	PROPN
iiclr-17530	300	60	states	states	PROPN
iiclr-17530	300	61	.	.	PUNCT
iiclr-17530	300	62	"	"	PUNCT
iiclr-17530	301	1	income	income	NOUN
iiclr-17530	301	2	tax	tax	NOUN
iiclr-17530	301	3	regulation	regulation	NOUN
iiclr-17530	301	4	section	section	NOUN
iiclr-17530	301	5	1.861	1.861	NUM
iiclr-17530	301	6	-	-	PUNCT
iiclr-17530	301	7	4(b	4(b	NUM
iiclr-17530	301	8	)	)	PUNCT
iiclr-17530	301	9	allocates	allocate	VERB
iiclr-17530	301	10	the	the	DET
iiclr-17530	301	11	income	income	NOUN
iiclr-17530	301	12	earned	earn	VERB
iiclr-17530	301	13	by	by	ADP
iiclr-17530	301	14	the	the	DET
iiclr-17530	301	15	athlete	athlete	NOUN
iiclr-17530	301	16	within	within	ADP
iiclr-17530	301	17	and	and	CCONJ
iiclr-17530	301	18	without	without	ADP
iiclr-17530	301	19	the	the	DET
iiclr-17530	301	20	united	united	PROPN
iiclr-17530	301	21	states.7	states.7	PROPN
iiclr-17530	301	22	section	section	NOUN
iiclr-17530	301	23	1.861	1.861	NUM
iiclr-17530	301	24	-	-	PUNCT
iiclr-17530	301	25	4(b)(1	4(b)(1	NUM
iiclr-17530	301	26	)	)	PUNCT
iiclr-17530	301	27	provides	provide	VERB
iiclr-17530	301	28	that	that	SCONJ
iiclr-17530	301	29	,	,	PUNCT
iiclr-17530	301	30	for	for	ADP
iiclr-17530	301	31	taxable	taxable	ADJ
iiclr-17530	301	32	years	year	NOUN
iiclr-17530	301	33	beginning	begin	VERB
iiclr-17530	301	34	after	after	ADP
iiclr-17530	301	35	december	december	PROPN
iiclr-17530	301	36	31	31	NUM
iiclr-17530	301	37	,	,	PUNCT
iiclr-17530	301	38	1975	1975	NUM
iiclr-17530	301	39	,	,	PUNCT
iiclr-17530	301	40	if	if	SCONJ
iiclr-17530	301	41	no	no	DET
iiclr-17530	301	42	accurate	accurate	ADJ
iiclr-17530	301	43	allocation	allocation	NOUN
iiclr-17530	301	44	or	or	CCONJ
iiclr-17530	301	45	segregation	segregation	NOUN
iiclr-17530	301	46	of	of	ADP
iiclr-17530	301	47	compensation	compensation	NOUN
iiclr-17530	301	48	for	for	ADP
iiclr-17530	301	49	labor	labor	NOUN
iiclr-17530	301	50	or	or	CCONJ
iiclr-17530	301	51	personal	personal	ADJ
iiclr-17530	301	52	services	service	NOUN
iiclr-17530	301	53	performed	perform	VERB
iiclr-17530	301	54	in	in	ADP
iiclr-17530	301	55	the	the	DET
iiclr-17530	301	56	united	united	PROPN
iiclr-17530	301	57	states	states	PROPN
iiclr-17530	301	58	can	can	AUX
iiclr-17530	301	59	be	be	AUX
iiclr-17530	301	60	made	make	VERB
iiclr-17530	301	61	,	,	PUNCT
iiclr-17530	301	62	or	or	CCONJ
iiclr-17530	301	63	when	when	SCONJ
iiclr-17530	301	64	the	the	DET
iiclr-17530	301	65	labor	labor	NOUN
iiclr-17530	301	66	or	or	CCONJ
iiclr-17530	301	67	service	service	NOUN
iiclr-17530	301	68	is	be	AUX
iiclr-17530	301	69	performed	perform	VERB
iiclr-17530	301	70	partly	partly	ADV
iiclr-17530	301	71	within	within	ADP
iiclr-17530	301	72	the	the	DET
iiclr-17530	301	73	united	united	PROPN
iiclr-17530	301	74	states	states	PROPN
iiclr-17530	301	75	and	and	CCONJ
iiclr-17530	301	76	partly	partly	ADV
iiclr-17530	301	77	without	without	ADP
iiclr-17530	301	78	the	the	DET
iiclr-17530	301	79	united	united	PROPN
iiclr-17530	301	80	states	states	PROPN
iiclr-17530	301	81	,	,	PUNCT
iiclr-17530	301	82	the	the	DET
iiclr-17530	301	83	amount	amount	NOUN
iiclr-17530	301	84	to	to	PART
iiclr-17530	301	85	be	be	AUX
iiclr-17530	301	86	included	include	VERB
iiclr-17530	301	87	in	in	ADP
iiclr-17530	301	88	gross	gross	ADJ
iiclr-17530	301	89	income	income	NOUN
iiclr-17530	301	90	of	of	ADP
iiclr-17530	301	91	a	a	DET
iiclr-17530	301	92	nonresident	nonresident	ADJ
iiclr-17530	301	93	alien	alien	NOUN
iiclr-17530	301	94	shall	shall	AUX
iiclr-17530	301	95	be	be	AUX
iiclr-17530	301	96	determined	determine	VERB
iiclr-17530	301	97	on	on	ADP
iiclr-17530	301	98	the	the	DET
iiclr-17530	301	99	time	time	NOUN
iiclr-17530	301	100	basis	basis	NOUN
iiclr-17530	301	101	.	.	PUNCT
iiclr-17530	302	1	this	this	PRON
iiclr-17530	302	2	is	be	AUX
iiclr-17530	302	3	the	the	DET
iiclr-17530	302	4	basis	basis	NOUN
iiclr-17530	302	5	that	that	SCONJ
iiclr-17530	302	6	most	most	ADV
iiclr-17530	302	7	accurately	accurately	ADV
iiclr-17530	302	8	reflects	reflect	VERB
iiclr-17530	302	9	the	the	DET
iiclr-17530	302	10	proper	proper	ADJ
iiclr-17530	302	11	source	source	NOUN
iiclr-17530	302	12	of	of	ADP
iiclr-17530	302	13	66	66	NUM
iiclr-17530	302	14	.	.	PUNCT
iiclr-17530	303	1	"	"	PUNCT
iiclr-17530	303	2	[	[	X
iiclr-17530	303	3	g]ross	g]ross	ADP
iiclr-17530	303	4	income	income	NOUN
iiclr-17530	303	5	includes	include	VERB
iiclr-17530	303	6	wages	wage	NOUN
iiclr-17530	303	7	,	,	PUNCT
iiclr-17530	303	8	signing	signing	NOUN
iiclr-17530	303	9	bonuses	bonus	NOUN
iiclr-17530	303	10	,	,	PUNCT
iiclr-17530	303	11	performance	performance	NOUN
iiclr-17530	303	12	bonuses	bonus	NOUN
iiclr-17530	303	13	,	,	PUNCT
iiclr-17530	303	14	prize	prize	NOUN
iiclr-17530	303	15	money	money	NOUN
iiclr-17530	303	16	,	,	PUNCT
iiclr-17530	303	17	endorsements	endorsement	NOUN
iiclr-17530	303	18	,	,	PUNCT
iiclr-17530	303	19	royalties	royalty	NOUN
iiclr-17530	303	20	,	,	PUNCT
iiclr-17530	303	21	license	license	NOUN
iiclr-17530	303	22	fees	fee	NOUN
iiclr-17530	303	23	,	,	PUNCT
iiclr-17530	303	24	personal	personal	ADJ
iiclr-17530	303	25	appearance	appearance	NOUN
iiclr-17530	303	26	fees	fee	NOUN
iiclr-17530	303	27	,	,	PUNCT
iiclr-17530	303	28	gifts	gift	NOUN
iiclr-17530	303	29	,	,	PUNCT
iiclr-17530	303	30	and	and	CCONJ
iiclr-17530	303	31	imputed	impute	VERB
iiclr-17530	303	32	interest	interest	NOUN
iiclr-17530	303	33	on	on	ADP
iiclr-17530	303	34	interest	interest	NOUN
iiclr-17530	303	35	free	free	ADJ
iiclr-17530	303	36	loans	loan	NOUN
iiclr-17530	303	37	.	.	PUNCT
iiclr-17530	303	38	"	"	PUNCT
iiclr-17530	304	1	ekmekjian	ekmekjian	ADJ
iiclr-17530	304	2	,	,	PUNCT
iiclr-17530	304	3	supra	supra	PROPN
iiclr-17530	304	4	note	note	NOUN
iiclr-17530	304	5	3	3	NUM
iiclr-17530	304	6	,	,	PUNCT
iiclr-17530	304	7	at	at	ADP
iiclr-17530	304	8	23	23	NUM
iiclr-17530	304	9	1	1	NUM
iiclr-17530	304	10	.	.	NUM
iiclr-17530	304	11	67	67	NUM
iiclr-17530	304	12	.	.	PUNCT
iiclr-17530	305	1	see	see	VERB
iiclr-17530	305	2	i	i	PRON
iiclr-17530	305	3	d.	d.	PROPN
iiclr-17530	305	4	68	68	NUM
iiclr-17530	305	5	.	.	PUNCT
iiclr-17530	306	1	dobray	dobray	PROPN
iiclr-17530	306	2	&	&	CCONJ
iiclr-17530	306	3	kreatschman	kreatschman	PROPN
iiclr-17530	306	4	,	,	PUNCT
iiclr-17530	306	5	supra	supra	PROPN
iiclr-17530	306	6	note	note	PROPN
iiclr-17530	306	7	34	34	NUM
iiclr-17530	306	8	,	,	PUNCT
iiclr-17530	306	9	at	at	ADP
iiclr-17530	306	10	272	272	NUM
iiclr-17530	306	11	.	.	PUNCT
iiclr-17530	307	1	see	see	VERB
iiclr-17530	307	2	also	also	ADV
iiclr-17530	307	3	i.r.c	i.r.c	NOUN
iiclr-17530	307	4	.	.	PUNCT
iiclr-17530	308	1	§	§	PROPN
iiclr-17530	308	2	871(a	871(a	PROPN
iiclr-17530	308	3	)	)	PUNCT
iiclr-17530	308	4	(	(	PUNCT
iiclr-17530	308	5	1998	1998	NUM
iiclr-17530	308	6	)	)	PUNCT
iiclr-17530	308	7	(	(	PUNCT
iiclr-17530	309	1	stating	state	VERB
iiclr-17530	309	2	that	that	SCONJ
iiclr-17530	309	3	a	a	DET
iiclr-17530	309	4	tax	tax	NOUN
iiclr-17530	309	5	of	of	ADP
iiclr-17530	309	6	30	30	NUM
iiclr-17530	309	7	%	%	NOUN
iiclr-17530	309	8	is	be	AUX
iiclr-17530	309	9	imposed	impose	VERB
iiclr-17530	309	10	on	on	ADP
iiclr-17530	309	11	a	a	DET
iiclr-17530	309	12	nonresident	nonresident	ADJ
iiclr-17530	309	13	alien	alien	ADJ
iiclr-17530	309	14	individual	individual	NOUN
iiclr-17530	309	15	on	on	ADP
iiclr-17530	309	16	the	the	DET
iiclr-17530	309	17	amount	amount	NOUN
iiclr-17530	309	18	received	receive	VERB
iiclr-17530	309	19	from	from	ADP
iiclr-17530	309	20	sources	source	NOUN
iiclr-17530	309	21	within	within	ADP
iiclr-17530	309	22	the	the	DET
iiclr-17530	309	23	united	united	PROPN
iiclr-17530	309	24	states	states	PROPN
iiclr-17530	309	25	)	)	PUNCT
iiclr-17530	309	26	.	.	PUNCT
iiclr-17530	310	1	69	69	NUM
iiclr-17530	310	2	.	.	PUNCT
iiclr-17530	311	1	see	see	VERB
iiclr-17530	311	2	i.r.c	i.r.c	NOUN
iiclr-17530	311	3	.	.	PUNCT
iiclr-17530	312	1	§	§	PROPN
iiclr-17530	312	2	861(a)(3	861(a)(3	NUM
iiclr-17530	312	3	)	)	PUNCT
iiclr-17530	312	4	(	(	PUNCT
iiclr-17530	312	5	1998	1998	NUM
iiclr-17530	312	6	)	)	PUNCT
iiclr-17530	312	7	.	.	PUNCT
iiclr-17530	312	8	i.r.c	i.r.c	NOUN
iiclr-17530	312	9	.	.	PUNCT
iiclr-17530	313	1	§	§	PROPN
iiclr-17530	313	2	861(a)(3	861(a)(3	NUM
iiclr-17530	313	3	)	)	PUNCT
iiclr-17530	313	4	also	also	ADV
iiclr-17530	313	5	provides	provide	VERB
iiclr-17530	313	6	that	that	SCONJ
iiclr-17530	313	7	the	the	DET
iiclr-17530	313	8	income	income	NOUN
iiclr-17530	313	9	of	of	ADP
iiclr-17530	313	10	some	some	DET
iiclr-17530	313	11	nonresident	nonresident	ADJ
iiclr-17530	313	12	athletes	athlete	NOUN
iiclr-17530	313	13	or	or	CCONJ
iiclr-17530	313	14	entertainers	entertainer	NOUN
iiclr-17530	313	15	who	who	PRON
iiclr-17530	313	16	perform	perform	VERB
iiclr-17530	313	17	personal	personal	ADJ
iiclr-17530	313	18	services	service	NOUN
iiclr-17530	313	19	may	may	AUX
iiclr-17530	313	20	be	be	AUX
iiclr-17530	313	21	exempt	exempt	ADJ
iiclr-17530	313	22	from	from	ADP
iiclr-17530	313	23	united	united	PROPN
iiclr-17530	313	24	states	states	PROPN
iiclr-17530	313	25	income	income	NOUN
iiclr-17530	313	26	if	if	SCONJ
iiclr-17530	313	27	they	they	PRON
iiclr-17530	313	28	are	be	AUX
iiclr-17530	313	29	only	only	ADV
iiclr-17530	313	30	in	in	ADP
iiclr-17530	313	31	the	the	DET
iiclr-17530	313	32	united	united	PROPN
iiclr-17530	313	33	states	states	PROPN
iiclr-17530	313	34	for	for	ADP
iiclr-17530	313	35	a	a	DET
iiclr-17530	313	36	brief	brief	ADJ
iiclr-17530	313	37	time	time	NOUN
iiclr-17530	313	38	and	and	CCONJ
iiclr-17530	313	39	the	the	DET
iiclr-17530	313	40	income	income	NOUN
iiclr-17530	313	41	earned	earn	VERB
iiclr-17530	313	42	is	be	AUX
iiclr-17530	313	43	minimal	minimal	ADJ
iiclr-17530	313	44	.	.	PUNCT
iiclr-17530	314	1	the	the	DET
iiclr-17530	314	2	income	income	NOUN
iiclr-17530	314	3	from	from	ADP
iiclr-17530	314	4	personal	personal	ADJ
iiclr-17530	314	5	services	service	NOUN
iiclr-17530	314	6	performed	perform	VERB
iiclr-17530	314	7	in	in	ADP
iiclr-17530	314	8	the	the	DET
iiclr-17530	314	9	united	united	PROPN
iiclr-17530	314	10	states	states	PROPN
iiclr-17530	314	11	will	will	AUX
iiclr-17530	314	12	be	be	AUX
iiclr-17530	314	13	exempt	exempt	ADJ
iiclr-17530	314	14	if	if	SCONJ
iiclr-17530	314	15	.	.	PUNCT
iiclr-17530	315	1	i	i	PRON
iiclr-17530	315	2	)	)	PUNCT
iiclr-17530	316	1	the	the	DET
iiclr-17530	316	2	services	service	NOUN
iiclr-17530	316	3	are	be	AUX
iiclr-17530	316	4	performed	perform	VERB
iiclr-17530	316	5	as	as	ADP
iiclr-17530	316	6	an	an	DET
iiclr-17530	316	7	employee	employee	NOUN
iiclr-17530	316	8	or	or	CCONJ
iiclr-17530	316	9	under	under	ADP
iiclr-17530	316	10	a	a	DET
iiclr-17530	316	11	contract	contract	NOUN
iiclr-17530	316	12	with	with	ADP
iiclr-17530	316	13	a	a	DET
iiclr-17530	316	14	nonresident	nonresident	ADJ
iiclr-17530	316	15	alien	alien	ADJ
iiclr-17530	316	16	individual	individual	NOUN
iiclr-17530	316	17	,	,	PUNCT
iiclr-17530	316	18	foreign	foreign	ADJ
iiclr-17530	316	19	partnership	partnership	NOUN
iiclr-17530	316	20	or	or	CCONJ
iiclr-17530	316	21	corporation	corporation	NOUN
iiclr-17530	316	22	not	not	PART
iiclr-17530	316	23	engaged	engage	VERB
iiclr-17530	316	24	in	in	ADP
iiclr-17530	316	25	a	a	DET
iiclr-17530	316	26	trade	trade	NOUN
iiclr-17530	316	27	or	or	CCONJ
iiclr-17530	316	28	business	business	NOUN
iiclr-17530	316	29	in	in	ADP
iiclr-17530	316	30	the	the	DET
iiclr-17530	316	31	united	united	PROPN
iiclr-17530	316	32	states	states	PROPN
iiclr-17530	316	33	;	;	PUNCT
iiclr-17530	316	34	2	2	X
iiclr-17530	316	35	)	)	PUNCT
iiclr-17530	316	36	the	the	DET
iiclr-17530	316	37	services	service	NOUN
iiclr-17530	316	38	are	be	AUX
iiclr-17530	316	39	performed	perform	VERB
iiclr-17530	316	40	while	while	SCONJ
iiclr-17530	316	41	the	the	DET
iiclr-17530	316	42	nonresident	nonresident	ADJ
iiclr-17530	316	43	alien	alien	NOUN
iiclr-17530	316	44	is	be	AUX
iiclr-17530	316	45	temporarily	temporarily	ADV
iiclr-17530	316	46	present	present	ADJ
iiclr-17530	316	47	in	in	ADP
iiclr-17530	316	48	the	the	DET
iiclr-17530	316	49	united	united	PROPN
iiclr-17530	316	50	states	states	PROPN
iiclr-17530	316	51	for	for	ADP
iiclr-17530	316	52	a	a	DET
iiclr-17530	316	53	period	period	NOUN
iiclr-17530	316	54	not	not	PART
iiclr-17530	316	55	to	to	PART
iiclr-17530	316	56	exceed	exceed	VERB
iiclr-17530	316	57	a	a	DET
iiclr-17530	316	58	total	total	NOUN
iiclr-17530	316	59	of	of	ADP
iiclr-17530	316	60	90	90	NUM
iiclr-17530	316	61	days	day	NOUN
iiclr-17530	316	62	during	during	ADP
iiclr-17530	316	63	the	the	DET
iiclr-17530	316	64	tax	tax	NOUN
iiclr-17530	316	65	year	year	NOUN
iiclr-17530	316	66	;	;	PUNCT
iiclr-17530	316	67	and	and	CCONJ
iiclr-17530	316	68	3	3	X
iiclr-17530	316	69	)	)	PUNCT
iiclr-17530	316	70	the	the	DET
iiclr-17530	316	71	compensation	compensation	NOUN
iiclr-17530	316	72	for	for	ADP
iiclr-17530	316	73	the	the	DET
iiclr-17530	316	74	services	service	NOUN
iiclr-17530	316	75	does	do	AUX
iiclr-17530	316	76	not	not	PART
iiclr-17530	316	77	exceed	exceed	VERB
iiclr-17530	316	78	s3,000	s3,000	PROPN
iiclr-17530	316	79	.	.	PUNCT
iiclr-17530	317	1	see	see	VERB
iiclr-17530	317	2	i.r.c	i.r.c	NOUN
iiclr-17530	317	3	.	.	PUNCT
iiclr-17530	318	1	§	§	PROPN
iiclr-17530	318	2	861(a)(3	861(a)(3	NUM
iiclr-17530	318	3	)	)	PUNCT
iiclr-17530	318	4	.	.	PUNCT
iiclr-17530	319	1	70	70	NUM
iiclr-17530	319	2	.	.	PUNCT
iiclr-17530	319	3	i.r.c	i.r.c	NOUN
iiclr-17530	319	4	.	.	PUNCT
iiclr-17530	320	1	§	§	PROPN
iiclr-17530	320	2	862(a)(3	862(a)(3	NOUN
iiclr-17530	320	3	)	)	PUNCT
iiclr-17530	320	4	(	(	PUNCT
iiclr-17530	320	5	1998	1998	NUM
iiclr-17530	320	6	)	)	PUNCT
iiclr-17530	320	7	.	.	PUNCT
iiclr-17530	321	1	71	71	NUM
iiclr-17530	321	2	.	.	PUNCT
iiclr-17530	322	1	see	see	VERB
iiclr-17530	322	2	treas	treas	PROPN
iiclr-17530	322	3	.	.	PUNCT
iiclr-17530	323	1	reg	reg	PROPN
iiclr-17530	323	2	.	.	PUNCT
iiclr-17530	324	1	§	§	PROPN
iiclr-17530	324	2	1.861	1.861	NUM
iiclr-17530	324	3	-	-	PUNCT
iiclr-17530	324	4	4(b	4(b	NUM
iiclr-17530	324	5	)	)	PUNCT
iiclr-17530	324	6	.	.	PUNCT
iiclr-17530	325	1	1999	1999	NUM
iiclr-17530	325	2	]	]	X
iiclr-17530	325	3	ind	ind	NOUN
iiclr-17530	325	4	.	.	PUNCT
iiclr-17530	326	1	int'l	int'l	PROPN
iiclr-17530	326	2	&	&	CCONJ
iiclr-17530	326	3	comp	comp	PROPN
iiclr-17530	326	4	.	.	PUNCT
iiclr-17530	327	1	l.	l.	PROPN
iiclr-17530	327	2	rev	rev	PROPN
iiclr-17530	327	3	.	.	PROPN
iiclr-17530	327	4	income	income	PROPN
iiclr-17530	327	5	'	'	PUNCT
iiclr-17530	327	6	under	under	ADP
iiclr-17530	327	7	the	the	DET
iiclr-17530	327	8	facts	fact	NOUN
iiclr-17530	327	9	and	and	CCONJ
iiclr-17530	327	10	circumstances	circumstance	NOUN
iiclr-17530	327	11	of	of	ADP
iiclr-17530	327	12	the	the	DET
iiclr-17530	327	13	particular	particular	ADJ
iiclr-17530	327	14	case.73	case.73	NOUN
iiclr-17530	327	15	however	however	ADV
iiclr-17530	327	16	,	,	PUNCT
iiclr-17530	327	17	income	income	NOUN
iiclr-17530	327	18	from	from	ADP
iiclr-17530	327	19	sources	source	NOUN
iiclr-17530	327	20	without	without	ADP
iiclr-17530	327	21	the	the	DET
iiclr-17530	327	22	united	united	PROPN
iiclr-17530	327	23	states	states	PROPN
iiclr-17530	327	24	will	will	AUX
iiclr-17530	327	25	generally	generally	ADV
iiclr-17530	327	26	not	not	PART
iiclr-17530	327	27	be	be	AUX
iiclr-17530	327	28	treated	treat	VERB
iiclr-17530	327	29	as	as	ADP
iiclr-17530	327	30	taxable	taxable	ADJ
iiclr-17530	327	31	income	income	NOUN
iiclr-17530	327	32	within	within	ADP
iiclr-17530	327	33	the	the	DET
iiclr-17530	327	34	united	united	PROPN
iiclr-17530	327	35	states	states	PROPN
iiclr-17530	327	36	and	and	CCONJ
iiclr-17530	327	37	therefore	therefore	ADV
iiclr-17530	327	38	will	will	AUX
iiclr-17530	327	39	not	not	PART
iiclr-17530	327	40	be	be	AUX
iiclr-17530	327	41	taxed.74	taxed.74	PROPN
iiclr-17530	327	42	e.	e.	PROPN
iiclr-17530	327	43	state	state	PROPN
iiclr-17530	327	44	taxation	taxation	NOUN
iiclr-17530	327	45	in	in	ADP
iiclr-17530	327	46	addition	addition	NOUN
iiclr-17530	327	47	to	to	ADP
iiclr-17530	327	48	taxation	taxation	NOUN
iiclr-17530	327	49	at	at	ADP
iiclr-17530	327	50	the	the	DET
iiclr-17530	327	51	united	united	PROPN
iiclr-17530	327	52	states	states	PROPN
iiclr-17530	327	53	federal	federal	ADJ
iiclr-17530	327	54	level	level	NOUN
iiclr-17530	327	55	,	,	PUNCT
iiclr-17530	327	56	athletes	athlete	NOUN
iiclr-17530	327	57	are	be	AUX
iiclr-17530	327	58	also	also	ADV
iiclr-17530	327	59	72	72	NUM
iiclr-17530	327	60	.	.	PUNCT
iiclr-17530	328	1	most	most	ADV
iiclr-17530	328	2	often	often	ADV
iiclr-17530	328	3	,	,	PUNCT
iiclr-17530	328	4	the	the	DET
iiclr-17530	328	5	income	income	NOUN
iiclr-17530	328	6	is	be	AUX
iiclr-17530	328	7	allocated	allocate	VERB
iiclr-17530	328	8	on	on	ADP
iiclr-17530	328	9	a	a	DET
iiclr-17530	328	10	time	time	NOUN
iiclr-17530	328	11	basis	basis	NOUN
iiclr-17530	328	12	using	use	VERB
iiclr-17530	328	13	the	the	DET
iiclr-17530	328	14	duty	duty	NOUN
iiclr-17530	328	15	days	day	NOUN
iiclr-17530	328	16	method	method	NOUN
iiclr-17530	328	17	.	.	PUNCT
iiclr-17530	329	1	see	see	VERB
iiclr-17530	329	2	infra	infra	NOUN
iiclr-17530	329	3	part	part	NOUN
iiclr-17530	329	4	iii.a	iii.a	NUM
iiclr-17530	329	5	.	.	PUNCT
iiclr-17530	330	1	[	[	X
iiclr-17530	330	2	t]hat	t]hat	PRON
iiclr-17530	330	3	is	be	AUX
iiclr-17530	330	4	,	,	PUNCT
iiclr-17530	330	5	the	the	DET
iiclr-17530	330	6	amount	amount	NOUN
iiclr-17530	330	7	to	to	PART
iiclr-17530	330	8	be	be	AUX
iiclr-17530	330	9	included	include	VERB
iiclr-17530	330	10	in	in	ADP
iiclr-17530	330	11	gross	gross	ADJ
iiclr-17530	330	12	income	income	NOUN
iiclr-17530	330	13	will	will	AUX
iiclr-17530	330	14	be	be	AUX
iiclr-17530	330	15	that	that	DET
iiclr-17530	330	16	amount	amount	NOUN
iiclr-17530	330	17	which	which	PRON
iiclr-17530	330	18	bears	bear	VERB
iiclr-17530	330	19	the	the	DET
iiclr-17530	330	20	same	same	ADJ
iiclr-17530	330	21	relation	relation	NOUN
iiclr-17530	330	22	to	to	PART
iiclr-17530	330	23	total	total	VERB
iiclr-17530	330	24	compensation	compensation	NOUN
iiclr-17530	330	25	as	as	SCONJ
iiclr-17530	330	26	the	the	DET
iiclr-17530	330	27	number	number	NOUN
iiclr-17530	330	28	of	of	ADP
iiclr-17530	330	29	days	day	NOUN
iiclr-17530	330	30	of	of	ADP
iiclr-17530	330	31	performance	performance	NOUN
iiclr-17530	330	32	of	of	ADP
iiclr-17530	330	33	labor	labor	NOUN
iiclr-17530	330	34	or	or	CCONJ
iiclr-17530	330	35	services	service	NOUN
iiclr-17530	330	36	within	within	ADP
iiclr-17530	330	37	the	the	DET
iiclr-17530	330	38	united	united	PROPN
iiclr-17530	330	39	states	states	PROPN
iiclr-17530	330	40	bears	bear	VERB
iiclr-17530	330	41	to	to	ADP
iiclr-17530	330	42	the	the	DET
iiclr-17530	330	43	total	total	ADJ
iiclr-17530	330	44	number	number	NOUN
iiclr-17530	330	45	of	of	ADP
iiclr-17530	330	46	days	day	NOUN
iiclr-17530	330	47	of	of	ADP
iiclr-17530	330	48	performance	performance	NOUN
iiclr-17530	330	49	of	of	ADP
iiclr-17530	330	50	labor	labor	NOUN
iiclr-17530	330	51	or	or	CCONJ
iiclr-17530	330	52	services	service	NOUN
iiclr-17530	330	53	for	for	ADP
iiclr-17530	330	54	which	which	PRON
iiclr-17530	330	55	the	the	DET
iiclr-17530	330	56	payment	payment	NOUN
iiclr-17530	330	57	is	be	AUX
iiclr-17530	330	58	made	make	VERB
iiclr-17530	330	59	.	.	PUNCT
iiclr-17530	331	1	richard	richard	PROPN
iiclr-17530	331	2	gould	gould	PROPN
iiclr-17530	331	3	,	,	PUNCT
iiclr-17530	331	4	1993	1993	NUM
iiclr-17530	331	5	california	california	PROPN
iiclr-17530	331	6	tax	tax	NOUN
iiclr-17530	331	7	policy	policy	NOUN
iiclr-17530	331	8	conference	conference	NOUN
iiclr-17530	331	9	:	:	PUNCT
iiclr-17530	331	10	apportionment	apportionment	NOUN
iiclr-17530	331	11	of	of	ADP
iiclr-17530	331	12	compensation	compensation	NOUN
iiclr-17530	331	13	paid	pay	VERB
iiclr-17530	331	14	to	to	PART
iiclr-17530	331	15	nonresident	nonresident	VERB
iiclr-17530	331	16	professional	professional	ADJ
iiclr-17530	331	17	athletes	athlete	NOUN
iiclr-17530	331	18	,	,	PUNCT
iiclr-17530	331	19	93	93	NUM
iiclr-17530	331	20	st	st	PROPN
iiclr-17530	331	21	.	.	PROPN
iiclr-17530	331	22	tax	tax	PROPN
iiclr-17530	331	23	notes	note	NOUN
iiclr-17530	331	24	232	232	NUM
iiclr-17530	331	25	-	-	SYM
iiclr-17530	331	26	2	2	NUM
iiclr-17530	331	27	,	,	PUNCT
iiclr-17530	331	28	dec	dec	PROPN
iiclr-17530	331	29	.	.	PROPN
iiclr-17530	331	30	3	3	NUM
iiclr-17530	331	31	,	,	PUNCT
iiclr-17530	331	32	1993	1993	NUM
iiclr-17530	331	33	.	.	PUNCT
iiclr-17530	332	1	73	73	NUM
iiclr-17530	332	2	.	.	PUNCT
iiclr-17530	333	1	see	see	VERB
iiclr-17530	333	2	treas	treas	PROPN
iiclr-17530	333	3	.	.	PUNCT
iiclr-17530	334	1	reg	reg	PROPN
iiclr-17530	334	2	.	.	PUNCT
iiclr-17530	335	1	§	§	PROPN
iiclr-17530	335	2	1.861	1.861	NUM
iiclr-17530	335	3	-	-	PUNCT
iiclr-17530	335	4	4(b	4(b	NUM
iiclr-17530	335	5	)	)	PUNCT
iiclr-17530	335	6	;	;	PUNCT
iiclr-17530	335	7	gould	gould	PROPN
iiclr-17530	335	8	,	,	PUNCT
iiclr-17530	335	9	supra	supra	PROPN
iiclr-17530	335	10	note	note	PROPN
iiclr-17530	335	11	72	72	NUM
iiclr-17530	335	12	.	.	PUNCT
iiclr-17530	336	1	74	74	NUM
iiclr-17530	336	2	.	.	PUNCT
iiclr-17530	337	1	see	see	VERB
iiclr-17530	337	2	i.r.c	i.r.c	NOUN
iiclr-17530	337	3	.	.	PUNCT
iiclr-17530	338	1	§	§	PROPN
iiclr-17530	338	2	864(c)(4)(a	864(c)(4)(a	NUM
iiclr-17530	338	3	)	)	PUNCT
iiclr-17530	338	4	(	(	PUNCT
iiclr-17530	338	5	1998	1998	NUM
iiclr-17530	338	6	)	)	PUNCT
iiclr-17530	338	7	.	.	PUNCT
iiclr-17530	339	1	this	this	DET
iiclr-17530	339	2	provision	provision	NOUN
iiclr-17530	339	3	helps	help	VERB
iiclr-17530	339	4	alleviate	alleviate	VERB
iiclr-17530	339	5	the	the	DET
iiclr-17530	339	6	problem	problem	NOUN
iiclr-17530	339	7	of	of	ADP
iiclr-17530	339	8	double	double	ADJ
iiclr-17530	339	9	taxation	taxation	NOUN
iiclr-17530	339	10	.	.	PUNCT
iiclr-17530	340	1	double	double	ADJ
iiclr-17530	340	2	taxation	taxation	NOUN
iiclr-17530	340	3	refers	refer	VERB
iiclr-17530	340	4	to	to	ADP
iiclr-17530	340	5	the	the	DET
iiclr-17530	340	6	problem	problem	NOUN
iiclr-17530	340	7	that	that	PRON
iiclr-17530	340	8	would	would	AUX
iiclr-17530	340	9	occur	occur	VERB
iiclr-17530	340	10	if	if	SCONJ
iiclr-17530	340	11	income	income	NOUN
iiclr-17530	340	12	were	be	AUX
iiclr-17530	340	13	to	to	PART
iiclr-17530	340	14	be	be	AUX
iiclr-17530	340	15	taxed	tax	VERB
iiclr-17530	340	16	both	both	PRON
iiclr-17530	340	17	by	by	ADP
iiclr-17530	340	18	the	the	DET
iiclr-17530	340	19	united	united	PROPN
iiclr-17530	340	20	states	states	PROPN
iiclr-17530	340	21	and	and	CCONJ
iiclr-17530	340	22	canada	canada	PROPN
iiclr-17530	340	23	on	on	ADP
iiclr-17530	340	24	the	the	DET
iiclr-17530	340	25	total	total	ADJ
iiclr-17530	340	26	income	income	NOUN
iiclr-17530	340	27	which	which	PRON
iiclr-17530	340	28	is	be	AUX
iiclr-17530	340	29	earned	earn	VERB
iiclr-17530	340	30	by	by	ADP
iiclr-17530	340	31	the	the	DET
iiclr-17530	340	32	athlete	athlete	NOUN
iiclr-17530	340	33	.	.	PUNCT
iiclr-17530	341	1	the	the	DET
iiclr-17530	341	2	problem	problem	NOUN
iiclr-17530	341	3	of	of	ADP
iiclr-17530	341	4	double	double	ADJ
iiclr-17530	341	5	taxation	taxation	NOUN
iiclr-17530	341	6	also	also	ADV
iiclr-17530	341	7	occurs	occur	VERB
iiclr-17530	341	8	on	on	ADP
iiclr-17530	341	9	the	the	DET
iiclr-17530	341	10	state	state	NOUN
iiclr-17530	341	11	level	level	NOUN
iiclr-17530	341	12	where	where	SCONJ
iiclr-17530	341	13	athletes	athlete	NOUN
iiclr-17530	341	14	could	could	AUX
iiclr-17530	341	15	be	be	AUX
iiclr-17530	341	16	taxed	tax	VERB
iiclr-17530	341	17	by	by	ADP
iiclr-17530	341	18	multiple	multiple	ADJ
iiclr-17530	341	19	states	state	NOUN
iiclr-17530	341	20	on	on	ADP
iiclr-17530	341	21	the	the	DET
iiclr-17530	341	22	same	same	ADJ
iiclr-17530	341	23	base	base	NOUN
iiclr-17530	341	24	income	income	NOUN
iiclr-17530	341	25	received	receive	VERB
iiclr-17530	341	26	.	.	PUNCT
iiclr-17530	342	1	see	see	VERB
iiclr-17530	342	2	infra	infra	NOUN
iiclr-17530	342	3	part	part	NOUN
iiclr-17530	342	4	iii.f	iii.f	PROPN
iiclr-17530	342	5	.	.	PUNCT
iiclr-17530	343	1	the	the	DET
iiclr-17530	343	2	united	united	PROPN
iiclr-17530	343	3	states	states	PROPN
iiclr-17530	343	4	accomplishes	accomplish	VERB
iiclr-17530	343	5	relief	relief	NOUN
iiclr-17530	343	6	from	from	ADP
iiclr-17530	343	7	double	double	ADJ
iiclr-17530	343	8	taxation	taxation	NOUN
iiclr-17530	343	9	through	through	ADP
iiclr-17530	343	10	a	a	DET
iiclr-17530	343	11	foreign	foreign	ADJ
iiclr-17530	343	12	tax	tax	NOUN
iiclr-17530	343	13	credit	credit	NOUN
iiclr-17530	343	14	.	.	PUNCT
iiclr-17530	344	1	see	see	VERB
iiclr-17530	344	2	kimberly	kimberly	PROPN
iiclr-17530	344	3	j.	j.	PROPN
iiclr-17530	344	4	tan	tan	PROPN
iiclr-17530	344	5	majure	majure	PROPN
iiclr-17530	344	6	&	&	CCONJ
iiclr-17530	344	7	nancy	nancy	PROPN
iiclr-17530	344	8	s.	s.	PROPN
iiclr-17530	344	9	lindholm	lindholm	PROPN
iiclr-17530	344	10	,	,	PUNCT
iiclr-17530	344	11	new	new	ADJ
iiclr-17530	344	12	us	us	PROPN
iiclr-17530	344	13	.	.	PUNCT
iiclr-17530	345	1	model	model	PROPN
iiclr-17530	345	2	treaty	treaty	NOUN
iiclr-17530	345	3	revises	revise	VERB
iiclr-17530	345	4	business	business	NOUN
iiclr-17530	345	5	profits	profit	NOUN
iiclr-17530	345	6	.	.	PUNCT
iiclr-17530	346	1	residence	residence	NOUN
iiclr-17530	346	2	rules	rule	NOUN
iiclr-17530	346	3	,	,	PUNCT
iiclr-17530	346	4	7	7	NUM
iiclr-17530	346	5	j.	j.	PROPN
iiclr-17530	346	6	int'l	int'l	ADV
iiclr-17530	346	7	tax'n	tax'n	ADJ
iiclr-17530	346	8	532	532	NUM
iiclr-17530	346	9	,	,	PUNCT
iiclr-17530	346	10	532	532	NUM
iiclr-17530	346	11	(	(	PUNCT
iiclr-17530	346	12	1996	1996	NUM
iiclr-17530	346	13	)	)	PUNCT
iiclr-17530	346	14	.	.	PUNCT
iiclr-17530	347	1	under	under	ADP
iiclr-17530	347	2	the	the	DET
iiclr-17530	347	3	foreign	foreign	ADJ
iiclr-17530	347	4	tax	tax	NOUN
iiclr-17530	347	5	credit	credit	NOUN
iiclr-17530	347	6	,	,	PUNCT
iiclr-17530	347	7	a	a	DET
iiclr-17530	347	8	qualified	qualified	ADJ
iiclr-17530	347	9	taxpayer	taxpayer	NOUN
iiclr-17530	347	10	is	be	AUX
iiclr-17530	347	11	allowed	allow	VERB
iiclr-17530	347	12	a	a	DET
iiclr-17530	347	13	tax	tax	NOUN
iiclr-17530	347	14	credit	credit	NOUN
iiclr-17530	347	15	for	for	ADP
iiclr-17530	347	16	foreign	foreign	ADJ
iiclr-17530	347	17	income	income	NOUN
iiclr-17530	347	18	taxes	taxis	NOUN
iiclr-17530	347	19	paid	pay	VERB
iiclr-17530	347	20	which	which	PRON
iiclr-17530	347	21	will	will	AUX
iiclr-17530	347	22	,	,	PUNCT
iiclr-17530	347	23	in	in	ADP
iiclr-17530	347	24	turn	turn	NOUN
iiclr-17530	347	25	,	,	PUNCT
iiclr-17530	347	26	reduce	reduce	VERB
iiclr-17530	347	27	the	the	DET
iiclr-17530	347	28	taxpayer	taxpayer	NOUN
iiclr-17530	347	29	's	's	PART
iiclr-17530	347	30	u.s	u.s	PROPN
iiclr-17530	347	31	.	.	PROPN
iiclr-17530	347	32	income	income	NOUN
iiclr-17530	347	33	tax	tax	NOUN
iiclr-17530	347	34	liability	liability	NOUN
iiclr-17530	347	35	.	.	PUNCT
iiclr-17530	348	1	see	see	VERB
iiclr-17530	348	2	marc	marc	PROPN
iiclr-17530	348	3	yassinger	yassinger	PROPN
iiclr-17530	348	4	,	,	PUNCT
iiclr-17530	348	5	an	an	DET
iiclr-17530	348	6	updated	update	VERB
iiclr-17530	348	7	consideration	consideration	NOUN
iiclr-17530	348	8	ofa	ofa	PROPN
iiclr-17530	348	9	taxingproblem	taxingproblem	NOUN
iiclr-17530	348	10	:	:	PUNCT
iiclr-17530	348	11	the	the	DET
iiclr-17530	348	12	harmonization	harmonization	NOUN
iiclr-17530	348	13	ofstate	ofstate	NOUN
iiclr-17530	348	14	and	and	CCONJ
iiclr-17530	348	15	local	local	ADJ
iiclr-17530	348	16	tax	tax	NOUN
iiclr-17530	348	17	laws	law	NOUN
iiclr-17530	348	18	affecting	affect	VERB
iiclr-17530	348	19	nonresident	nonresident	ADJ
iiclr-17530	348	20	professional	professional	ADJ
iiclr-17530	348	21	athletes	athlete	NOUN
iiclr-17530	348	22	,	,	PUNCT
iiclr-17530	348	23	19	19	NUM
iiclr-17530	348	24	hastings	hasting	NOUN
iiclr-17530	348	25	comm	comm	NOUN
iiclr-17530	348	26	.	.	PUNCT
iiclr-17530	348	27	&	&	CCONJ
iiclr-17530	348	28	ent	ent	PROPN
iiclr-17530	348	29	.	.	PUNCT
iiclr-17530	349	1	l.j	l.j	PROPN
iiclr-17530	349	2	.	.	PROPN
iiclr-17530	349	3	751	751	NUM
iiclr-17530	349	4	,	,	PUNCT
iiclr-17530	349	5	764	764	NUM
iiclr-17530	349	6	(	(	PUNCT
iiclr-17530	349	7	1997	1997	NUM
iiclr-17530	349	8	)	)	PUNCT
iiclr-17530	349	9	.	.	PUNCT
iiclr-17530	350	1	section	section	NOUN
iiclr-17530	350	2	91	91	NUM
iiclr-17530	350	3	1(a	1(a	NUM
iiclr-17530	350	4	)	)	PUNCT
iiclr-17530	350	5	of	of	ADP
iiclr-17530	350	6	the	the	DET
iiclr-17530	350	7	irc	irc	PROPN
iiclr-17530	350	8	states	state	VERB
iiclr-17530	350	9	that	that	SCONJ
iiclr-17530	350	10	"	"	PUNCT
iiclr-17530	350	11	there	there	PRON
iiclr-17530	350	12	shall	shall	AUX
iiclr-17530	350	13	be	be	AUX
iiclr-17530	350	14	excluded	exclude	VERB
iiclr-17530	350	15	from	from	ADP
iiclr-17530	350	16	the	the	DET
iiclr-17530	350	17	gross	gross	ADJ
iiclr-17530	350	18	income	income	NOUN
iiclr-17530	350	19	of	of	ADP
iiclr-17530	350	20	such	such	ADJ
iiclr-17530	350	21	individual	individual	NOUN
iiclr-17530	350	22	,	,	PUNCT
iiclr-17530	350	23	and	and	CCONJ
iiclr-17530	350	24	exempt	exempt	ADJ
iiclr-17530	350	25	from	from	ADP
iiclr-17530	350	26	taxation	taxation	NOUN
iiclr-17530	350	27	under	under	ADP
iiclr-17530	350	28	this	this	DET
iiclr-17530	350	29	subtitle	subtitle	NOUN
iiclr-17530	350	30	,	,	PUNCT
iiclr-17530	350	31	foranytaxable	foranytaxable	ADJ
iiclr-17530	350	32	year(1	year(1	NUM
iiclr-17530	350	33	)	)	PUNCT
iiclr-17530	350	34	the	the	DET
iiclr-17530	350	35	foreign	foreign	ADJ
iiclr-17530	350	36	earned	earn	VERB
iiclr-17530	350	37	income	income	NOUN
iiclr-17530	350	38	for	for	ADP
iiclr-17530	350	39	such	such	ADJ
iiclr-17530	350	40	individual	individual	ADJ
iiclr-17530	350	41	....	....	PUNCT
iiclr-17530	350	42	"	"	PUNCT
iiclr-17530	350	43	ir.c	ir.c	NOUN
iiclr-17530	350	44	.	.	PUNCT
iiclr-17530	351	1	§	§	PROPN
iiclr-17530	351	2	91	91	NUM
iiclr-17530	351	3	l(a)(l	l(a)(l	NUM
iiclr-17530	351	4	)	)	PUNCT
iiclr-17530	351	5	(	(	PUNCT
iiclr-17530	351	6	1998	1998	NUM
iiclr-17530	351	7	)	)	PUNCT
iiclr-17530	351	8	.	.	PUNCT
iiclr-17530	352	1	in	in	ADP
iiclr-17530	352	2	addition	addition	NOUN
iiclr-17530	352	3	,	,	PUNCT
iiclr-17530	352	4	§	§	PROPN
iiclr-17530	352	5	91	91	NUM
iiclr-17530	352	6	l(b)(2)(a	l(b)(2)(a	PROPN
iiclr-17530	352	7	)	)	PUNCT
iiclr-17530	352	8	states	state	VERB
iiclr-17530	352	9	"	"	PUNCT
iiclr-17530	352	10	[	[	X
iiclr-17530	352	11	t]he	t]he	ADV
iiclr-17530	352	12	foreign	foreign	ADJ
iiclr-17530	352	13	earned	earn	VERB
iiclr-17530	352	14	income	income	NOUN
iiclr-17530	352	15	of	of	ADP
iiclr-17530	352	16	an	an	DET
iiclr-17530	352	17	individual	individual	NOUN
iiclr-17530	352	18	which	which	PRON
iiclr-17530	352	19	may	may	AUX
iiclr-17530	352	20	be	be	AUX
iiclr-17530	352	21	excluded	exclude	VERB
iiclr-17530	352	22	under	under	ADP
iiclr-17530	352	23	subsection	subsection	NOUN
iiclr-17530	352	24	(	(	PUNCT
iiclr-17530	352	25	a)(l	a)(l	NOUN
iiclr-17530	352	26	)	)	PUNCT
iiclr-17530	352	27	for	for	ADP
iiclr-17530	352	28	any	any	DET
iiclr-17530	352	29	taxable	taxable	ADJ
iiclr-17530	352	30	year	year	NOUN
iiclr-17530	352	31	shall	shall	AUX
iiclr-17530	352	32	not	not	PART
iiclr-17530	352	33	exceed	exceed	VERB
iiclr-17530	352	34	the	the	DET
iiclr-17530	352	35	amount	amount	NOUN
iiclr-17530	352	36	of	of	ADP
iiclr-17530	352	37	foreign	foreign	ADJ
iiclr-17530	352	38	earned	earn	VERB
iiclr-17530	352	39	income	income	NOUN
iiclr-17530	352	40	computed	compute	VERB
iiclr-17530	352	41	on	on	ADP
iiclr-17530	352	42	a	a	DET
iiclr-17530	352	43	daily	daily	ADJ
iiclr-17530	352	44	basis	basis	NOUN
iiclr-17530	352	45	at	at	ADP
iiclr-17530	352	46	an	an	DET
iiclr-17530	352	47	annual	annual	ADJ
iiclr-17530	352	48	rate	rate	NOUN
iiclr-17530	352	49	of	of	ADP
iiclr-17530	352	50	$	$	SYM
iiclr-17530	352	51	70,000	70,000	NUM
iiclr-17530	352	52	.	.	PUNCT
iiclr-17530	352	53	"	"	PUNCT
iiclr-17530	353	1	i.r.c	i.r.c	NOUN
iiclr-17530	353	2	.	.	PUNCT
iiclr-17530	354	1	§	§	PROPN
iiclr-17530	354	2	91	91	NUM
iiclr-17530	354	3	1(b)(2)(a	1(b)(2)(a	NUM
iiclr-17530	354	4	)	)	PUNCT
iiclr-17530	354	5	(	(	PUNCT
iiclr-17530	354	6	1998	1998	NUM
iiclr-17530	354	7	)	)	PUNCT
iiclr-17530	354	8	.	.	PUNCT
iiclr-17530	355	1	this	this	PRON
iiclr-17530	355	2	applies	apply	VERB
iiclr-17530	355	3	for	for	ADP
iiclr-17530	355	4	taxable	taxable	ADJ
iiclr-17530	355	5	years	year	NOUN
iiclr-17530	355	6	beginning	begin	VERB
iiclr-17530	355	7	on	on	ADP
iiclr-17530	355	8	or	or	CCONJ
iiclr-17530	355	9	before	before	ADP
iiclr-17530	355	10	december	december	PROPN
iiclr-17530	355	11	31	31	NUM
iiclr-17530	355	12	,	,	PUNCT
iiclr-17530	355	13	1997	1997	NUM
iiclr-17530	355	14	.	.	PUNCT
iiclr-17530	356	1	see	see	VERB
iiclr-17530	356	2	i.r.c	i.r.c	NOUN
iiclr-17530	356	3	.	.	PUNCT
iiclr-17530	357	1	§	§	PROPN
iiclr-17530	357	2	911	911	NUM
iiclr-17530	357	3	(	(	PUNCT
iiclr-17530	357	4	b)(2)(a	b)(2)(a	PROPN
iiclr-17530	357	5	)	)	PUNCT
iiclr-17530	357	6	.	.	PUNCT
iiclr-17530	358	1	for	for	ADP
iiclr-17530	358	2	years	year	NOUN
iiclr-17530	358	3	beginning	begin	VERB
iiclr-17530	358	4	after	after	ADP
iiclr-17530	358	5	december	december	PROPN
iiclr-17530	358	6	31	31	NUM
iiclr-17530	358	7	,	,	PUNCT
iiclr-17530	358	8	1997	1997	NUM
iiclr-17530	358	9	,	,	PUNCT
iiclr-17530	358	10	the	the	DET
iiclr-17530	358	11	1.r.c	1.r.c	NUM
iiclr-17530	358	12	.	.	PUNCT
iiclr-17530	359	1	states	state	NOUN
iiclr-17530	359	2	:	:	PUNCT
iiclr-17530	360	1	[	[	X
iiclr-17530	360	2	t]he	t]he	ADV
iiclr-17530	360	3	foreign	foreign	ADJ
iiclr-17530	360	4	earned	earn	VERB
iiclr-17530	360	5	income	income	NOUN
iiclr-17530	360	6	of	of	ADP
iiclr-17530	360	7	an	an	DET
iiclr-17530	360	8	individual	individual	NOUN
iiclr-17530	360	9	which	which	PRON
iiclr-17530	360	10	may	may	AUX
iiclr-17530	360	11	be	be	AUX
iiclr-17530	360	12	excluded	exclude	VERB
iiclr-17530	360	13	under	under	ADP
iiclr-17530	360	14	subsection	subsection	NOUN
iiclr-17530	360	15	(	(	PUNCT
iiclr-17530	360	16	a)(1	a)(1	NOUN
iiclr-17530	360	17	)	)	PUNCT
iiclr-17530	360	18	for	for	ADP
iiclr-17530	360	19	any	any	DET
iiclr-17530	360	20	taxable	taxable	ADJ
iiclr-17530	360	21	year	year	NOUN
iiclr-17530	360	22	shall	shall	AUX
iiclr-17530	360	23	not	not	PART
iiclr-17530	360	24	exceed	exceed	VERB
iiclr-17530	360	25	the	the	DET
iiclr-17530	360	26	amount	amount	NOUN
iiclr-17530	360	27	of	of	ADP
iiclr-17530	360	28	foreign	foreign	ADJ
iiclr-17530	360	29	earned	earn	VERB
iiclr-17530	360	30	income	income	NOUN
iiclr-17530	360	31	computed	compute	VERB
iiclr-17530	360	32	on	on	ADP
iiclr-17530	360	33	a	a	DET
iiclr-17530	360	34	daily	daily	ADJ
iiclr-17530	360	35	basis	basis	NOUN
iiclr-17530	360	36	at	at	ADP
iiclr-17530	360	37	an	an	DET
iiclr-17530	360	38	annual	annual	ADJ
iiclr-17530	360	39	rate	rate	NOUN
iiclr-17530	360	40	equal	equal	ADJ
iiclr-17530	360	41	to	to	ADP
iiclr-17530	360	42	the	the	DET
iiclr-17530	360	43	exclusion	exclusion	NOUN
iiclr-17530	360	44	amount	amount	NOUN
iiclr-17530	360	45	for	for	ADP
iiclr-17530	360	46	the	the	DET
iiclr-17530	360	47	calendar	calendar	NOUN
iiclr-17530	360	48	year	year	NOUN
iiclr-17530	360	49	in	in	ADP
iiclr-17530	360	50	which	which	PRON
iiclr-17530	360	51	such	such	ADJ
iiclr-17530	360	52	taxable	taxable	ADJ
iiclr-17530	360	53	year	year	NOUN
iiclr-17530	360	54	begins	begin	VERB
iiclr-17530	360	55	.	.	PUNCT
iiclr-17530	361	1	i.r.c	i.r.c	NOUN
iiclr-17530	361	2	.	.	PUNCT
iiclr-17530	362	1	§	§	PROPN
iiclr-17530	362	2	911	911	NUM
iiclr-17530	362	3	(	(	PUNCT
iiclr-17530	362	4	b)(2)(a	b)(2)(a	PROPN
iiclr-17530	362	5	)	)	PUNCT
iiclr-17530	362	6	.	.	PUNCT
iiclr-17530	363	1	thus	thus	ADV
iiclr-17530	363	2	,	,	PUNCT
iiclr-17530	363	3	an	an	DET
iiclr-17530	363	4	athlete	athlete	NOUN
iiclr-17530	363	5	will	will	AUX
iiclr-17530	363	6	get	get	VERB
iiclr-17530	363	7	a	a	DET
iiclr-17530	363	8	credit	credit	NOUN
iiclr-17530	363	9	of	of	ADP
iiclr-17530	363	10	up	up	ADP
iiclr-17530	363	11	to	to	PART
iiclr-17530	363	12	$	$	SYM
iiclr-17530	363	13	70,000	70,000	NUM
iiclr-17530	363	14	on	on	ADP
iiclr-17530	363	15	his	his	PRON
iiclr-17530	363	16	u.s	u.s	PROPN
iiclr-17530	363	17	.	.	PROPN
iiclr-17530	363	18	income	income	NOUN
iiclr-17530	363	19	tax	tax	NOUN
iiclr-17530	363	20	for	for	ADP
iiclr-17530	363	21	the	the	DET
iiclr-17530	363	22	amount	amount	NOUN
iiclr-17530	363	23	of	of	ADP
iiclr-17530	363	24	money	money	NOUN
iiclr-17530	363	25	earned	earn	VERB
iiclr-17530	363	26	in	in	ADP
iiclr-17530	363	27	canada	canada	PROPN
iiclr-17530	363	28	or	or	CCONJ
iiclr-17530	363	29	any	any	DET
iiclr-17530	363	30	other	other	ADJ
iiclr-17530	363	31	foreign	foreign	ADJ
iiclr-17530	363	32	country	country	NOUN
iiclr-17530	363	33	if	if	SCONJ
iiclr-17530	363	34	earned	earn	VERB
iiclr-17530	363	35	before	before	ADP
iiclr-17530	363	36	december	december	PROPN
iiclr-17530	363	37	31	31	NUM
iiclr-17530	363	38	,	,	PUNCT
iiclr-17530	363	39	1997	1997	NUM
iiclr-17530	363	40	.	.	PUNCT
iiclr-17530	364	1	if	if	SCONJ
iiclr-17530	364	2	earned	earn	VERB
iiclr-17530	364	3	after	after	ADP
iiclr-17530	364	4	december	december	PROPN
iiclr-17530	364	5	31	31	NUM
iiclr-17530	364	6	,	,	PUNCT
iiclr-17530	364	7	1997	1997	NUM
iiclr-17530	364	8	,	,	PUNCT
iiclr-17530	364	9	the	the	DET
iiclr-17530	364	10	athlete	athlete	NOUN
iiclr-17530	364	11	will	will	AUX
iiclr-17530	364	12	get	get	VERB
iiclr-17530	364	13	a	a	DET
iiclr-17530	364	14	credit	credit	NOUN
iiclr-17530	364	15	not	not	PART
iiclr-17530	364	16	to	to	PART
iiclr-17530	364	17	exceed	exceed	VERB
iiclr-17530	364	18	the	the	DET
iiclr-17530	364	19	amount	amount	NOUN
iiclr-17530	364	20	of	of	ADP
iiclr-17530	364	21	foreign	foreign	ADJ
iiclr-17530	364	22	earned	earn	VERB
iiclr-17530	364	23	credit	credit	NOUN
iiclr-17530	364	24	equal	equal	ADJ
iiclr-17530	364	25	to	to	ADP
iiclr-17530	364	26	the	the	DET
iiclr-17530	364	27	exclusion	exclusion	NOUN
iiclr-17530	364	28	amount	amount	NOUN
iiclr-17530	364	29	for	for	ADP
iiclr-17530	364	30	the	the	DET
iiclr-17530	364	31	calendar	calendar	NOUN
iiclr-17530	364	32	year	year	NOUN
iiclr-17530	364	33	in	in	ADP
iiclr-17530	364	34	which	which	PRON
iiclr-17530	364	35	the	the	DET
iiclr-17530	364	36	taxable	taxable	ADJ
iiclr-17530	364	37	year	year	NOUN
iiclr-17530	364	38	begins	begin	VERB
iiclr-17530	364	39	.	.	PUNCT
iiclr-17530	365	1	however	however	ADV
iiclr-17530	365	2	,	,	PUNCT
iiclr-17530	365	3	the	the	DET
iiclr-17530	365	4	foreign	foreign	ADJ
iiclr-17530	365	5	tax	tax	NOUN
iiclr-17530	365	6	credit	credit	NOUN
iiclr-17530	365	7	is	be	AUX
iiclr-17530	365	8	subject	subject	ADJ
iiclr-17530	365	9	to	to	ADP
iiclr-17530	365	10	a	a	DET
iiclr-17530	365	11	limitation	limitation	NOUN
iiclr-17530	365	12	in	in	ADP
iiclr-17530	365	13	that	that	SCONJ
iiclr-17530	365	14	"	"	PUNCT
iiclr-17530	365	15	the	the	DET
iiclr-17530	365	16	credit	credit	NOUN
iiclr-17530	365	17	can	can	AUX
iiclr-17530	365	18	not	not	PART
iiclr-17530	365	19	exceed	exceed	VERB
iiclr-17530	365	20	the	the	DET
iiclr-17530	365	21	same	same	ADJ
iiclr-17530	365	22	proportion	proportion	NOUN
iiclr-17530	365	23	of	of	ADP
iiclr-17530	365	24	[	[	PUNCT
iiclr-17530	365	25	the	the	DET
iiclr-17530	365	26	athlete	athlete	NOUN
iiclr-17530	365	27	's	's	PART
iiclr-17530	365	28	]	]	X
iiclr-17530	365	29	u.s	u.s	PROPN
iiclr-17530	365	30	.	.	PROPN
iiclr-17530	365	31	tax	tax	NOUN
iiclr-17530	365	32	,	,	PUNCT
iiclr-17530	365	33	which	which	PRON
iiclr-17530	365	34	the	the	DET
iiclr-17530	365	35	taxable	taxable	ADJ
iiclr-17530	365	36	income	income	NOUN
iiclr-17530	365	37	earned	earn	VERB
iiclr-17530	365	38	in	in	ADP
iiclr-17530	365	39	the	the	DET
iiclr-17530	365	40	foreign	foreign	ADJ
iiclr-17530	365	41	country	country	NOUN
iiclr-17530	365	42	bears	bear	VERB
iiclr-17530	365	43	to	to	ADP
iiclr-17530	365	44	(	(	PUNCT
iiclr-17530	365	45	the	the	DET
iiclr-17530	365	46	athlete	athlete	NOUN
iiclr-17530	365	47	's	's	PART
iiclr-17530	365	48	]	]	PUNCT
iiclr-17530	365	49	entire	entire	ADJ
iiclr-17530	365	50	taxable	taxable	ADJ
iiclr-17530	365	51	income	income	NOUN
iiclr-17530	365	52	for	for	ADP
iiclr-17530	365	53	the	the	DET
iiclr-17530	365	54	year	year	NOUN
iiclr-17530	365	55	.	.	PUNCT
iiclr-17530	365	56	"	"	PUNCT
iiclr-17530	366	1	william	william	PROPN
iiclr-17530	366	2	h.	h.	PROPN
iiclr-17530	366	3	baker	baker	PROPN
iiclr-17530	366	4	,	,	PUNCT
iiclr-17530	366	5	the	the	DET
iiclr-17530	366	6	tax	tax	NOUN
iiclr-17530	366	7	significance	significance	NOUN
iiclr-17530	366	8	of	of	ADP
iiclr-17530	366	9	place	place	NOUN
iiclr-17530	366	10	of	of	ADP
iiclr-17530	366	11	residencefor	residencefor	ADJ
iiclr-17530	366	12	professional	professional	ADJ
iiclr-17530	366	13	athletes	athlete	NOUN
iiclr-17530	366	14	,	,	PUNCT
iiclr-17530	366	15	i	i	PROPN
iiclr-17530	366	16	marq	marq	PROPN
iiclr-17530	366	17	.	.	PUNCT
iiclr-17530	367	1	sports	sports	PROPN
iiclr-17530	367	2	l.j	l.j	PROPN
iiclr-17530	367	3	.	.	PROPN
iiclr-17530	367	4	1	1	NUM
iiclr-17530	367	5	,	,	PUNCT
iiclr-17530	367	6	31	31	NUM
iiclr-17530	367	7	-	-	SYM
iiclr-17530	367	8	32	32	NUM
iiclr-17530	367	9	(	(	PUNCT
iiclr-17530	367	10	1990	1990	NUM
iiclr-17530	367	11	)	)	PUNCT
iiclr-17530	367	12	.	.	PUNCT
iiclr-17530	368	1	[	[	X
iiclr-17530	368	2	vol	vol	NOUN
iiclr-17530	368	3	.	.	PUNCT
iiclr-17530	369	1	10:1	10:1	NUM
iiclr-17530	369	2	the	the	DET
iiclr-17530	369	3	taxation	taxation	NOUN
iiclr-17530	369	4	of	of	ADP
iiclr-17530	369	5	professional	professional	ADJ
iiclr-17530	369	6	athletes	athlete	NOUN
iiclr-17530	369	7	taxed	tax	VERB
iiclr-17530	369	8	on	on	ADP
iiclr-17530	369	9	income	income	NOUN
iiclr-17530	369	10	at	at	ADP
iiclr-17530	369	11	the	the	DET
iiclr-17530	369	12	state	state	NOUN
iiclr-17530	369	13	and	and	CCONJ
iiclr-17530	369	14	local	local	ADJ
iiclr-17530	369	15	levels	level	NOUN
iiclr-17530	369	16	based	base	VERB
iiclr-17530	369	17	on	on	ADP
iiclr-17530	369	18	the	the	DET
iiclr-17530	369	19	state	state	NOUN
iiclr-17530	369	20	and	and	CCONJ
iiclr-17530	369	21	local	local	ADJ
iiclr-17530	369	22	graduated	graduate	VERB
iiclr-17530	369	23	rates	rate	NOUN
iiclr-17530	369	24	.	.	PUNCT
iiclr-17530	370	1	in	in	ADP
iiclr-17530	370	2	professional	professional	ADJ
iiclr-17530	370	3	team	team	NOUN
iiclr-17530	370	4	sports	sport	NOUN
iiclr-17530	370	5	,	,	PUNCT
iiclr-17530	370	6	athletes	athlete	NOUN
iiclr-17530	370	7	compete	compete	VERB
iiclr-17530	370	8	for	for	ADP
iiclr-17530	370	9	their	their	PRON
iiclr-17530	370	10	teams	team	NOUN
iiclr-17530	370	11	in	in	ADP
iiclr-17530	370	12	several	several	ADJ
iiclr-17530	370	13	different	different	ADJ
iiclr-17530	370	14	states	state	NOUN
iiclr-17530	370	15	within	within	ADP
iiclr-17530	370	16	the	the	DET
iiclr-17530	370	17	united	united	PROPN
iiclr-17530	370	18	states.75	states.75	PROPN
iiclr-17530	370	19	thus	thus	ADV
iiclr-17530	370	20	,	,	PUNCT
iiclr-17530	370	21	athletes	athlete	NOUN
iiclr-17530	370	22	perform	perform	VERB
iiclr-17530	370	23	services	service	NOUN
iiclr-17530	370	24	in	in	ADP
iiclr-17530	370	25	both	both	CCONJ
iiclr-17530	370	26	their	their	PRON
iiclr-17530	370	27	home	home	NOUN
iiclr-17530	370	28	state	state	NOUN
iiclr-17530	370	29	6	6	NUM
iiclr-17530	370	30	as	as	ADV
iiclr-17530	370	31	well	well	ADV
iiclr-17530	370	32	as	as	ADP
iiclr-17530	370	33	the	the	DET
iiclr-17530	370	34	states	state	NOUN
iiclr-17530	370	35	in	in	ADP
iiclr-17530	370	36	which	which	PRON
iiclr-17530	370	37	they	they	PRON
iiclr-17530	370	38	play	play	VERB
iiclr-17530	370	39	their	their	PRON
iiclr-17530	370	40	away	away	ADJ
iiclr-17530	370	41	games	game	NOUN
iiclr-17530	370	42	.	.	PUNCT
iiclr-17530	371	1	since	since	SCONJ
iiclr-17530	371	2	these	these	DET
iiclr-17530	371	3	athletes	athlete	NOUN
iiclr-17530	371	4	are	be	AUX
iiclr-17530	371	5	engaging	engage	VERB
iiclr-17530	371	6	in	in	ADP
iiclr-17530	371	7	a	a	DET
iiclr-17530	371	8	trade	trade	NOUN
iiclr-17530	371	9	or	or	CCONJ
iiclr-17530	371	10	business	business	NOUN
iiclr-17530	371	11	in	in	ADP
iiclr-17530	371	12	each	each	DET
iiclr-17530	371	13	state	state	NOUN
iiclr-17530	371	14	,	,	PUNCT
iiclr-17530	371	15	they	they	PRON
iiclr-17530	371	16	are	be	AUX
iiclr-17530	371	17	subject	subject	ADJ
iiclr-17530	371	18	to	to	ADP
iiclr-17530	371	19	income	income	NOUN
iiclr-17530	371	20	tax	tax	NOUN
iiclr-17530	371	21	on	on	ADP
iiclr-17530	371	22	the	the	DET
iiclr-17530	371	23	income	income	NOUN
iiclr-17530	371	24	they	they	PRON
iiclr-17530	371	25	earn	earn	VERB
iiclr-17530	371	26	in	in	ADP
iiclr-17530	371	27	every	every	DET
iiclr-17530	371	28	state	state	NOUN
iiclr-17530	371	29	.	.	PUNCT
iiclr-17530	372	1	athletes	athlete	NOUN
iiclr-17530	372	2	are	be	AUX
iiclr-17530	372	3	taxed	tax	VERB
iiclr-17530	372	4	by	by	ADP
iiclr-17530	372	5	their	their	PRON
iiclr-17530	372	6	home	home	NOUN
iiclr-17530	372	7	state	state	NOUN
iiclr-17530	372	8	based	base	VERB
iiclr-17530	372	9	on	on	ADP
iiclr-17530	372	10	their	their	PRON
iiclr-17530	372	11	total	total	ADJ
iiclr-17530	372	12	income	income	NOUN
iiclr-17530	372	13	earned	earn	VERB
iiclr-17530	372	14	.	.	PUNCT
iiclr-17530	372	15	"	"	PUNCT
iiclr-17530	373	1	in	in	ADP
iiclr-17530	373	2	addition	addition	NOUN
iiclr-17530	373	3	,	,	PUNCT
iiclr-17530	373	4	because	because	SCONJ
iiclr-17530	373	5	athletes	athlete	NOUN
iiclr-17530	373	6	travel	travel	VERB
iiclr-17530	373	7	extensively	extensively	ADV
iiclr-17530	373	8	to	to	ADP
iiclr-17530	373	9	other	other	ADJ
iiclr-17530	373	10	states	state	NOUN
iiclr-17530	373	11	to	to	PART
iiclr-17530	373	12	compete	compete	VERB
iiclr-17530	373	13	in	in	ADP
iiclr-17530	373	14	their	their	PRON
iiclr-17530	373	15	respective	respective	ADJ
iiclr-17530	373	16	team	team	NOUN
iiclr-17530	373	17	's	's	PART
iiclr-17530	373	18	games	game	NOUN
iiclr-17530	373	19	,	,	PUNCT
iiclr-17530	373	20	the	the	DET
iiclr-17530	373	21	nonresident	nonresident	ADJ
iiclr-17530	373	22	athlete	athlete	NOUN
iiclr-17530	373	23	may	may	AUX
iiclr-17530	373	24	be	be	AUX
iiclr-17530	373	25	subject	subject	ADJ
iiclr-17530	373	26	to	to	ADP
iiclr-17530	373	27	the	the	DET
iiclr-17530	373	28	income	income	NOUN
iiclr-17530	373	29	tax	tax	NOUN
iiclr-17530	373	30	of	of	ADP
iiclr-17530	373	31	the	the	DET
iiclr-17530	373	32	state	state	NOUN
iiclr-17530	373	33	in	in	ADP
iiclr-17530	373	34	which	which	PRON
iiclr-17530	373	35	he	he	PRON
iiclr-17530	373	36	plays	play	VERB
iiclr-17530	373	37	those	those	DET
iiclr-17530	373	38	games	game	NOUN
iiclr-17530	373	39	.	.	PUNCT
iiclr-17530	374	1	71	71	NUM
iiclr-17530	374	2	75	75	NUM
iiclr-17530	374	3	.	.	PUNCT
iiclr-17530	375	1	for	for	ADP
iiclr-17530	375	2	a	a	DET
iiclr-17530	375	3	list	list	NOUN
iiclr-17530	375	4	ofstates	ofstate	NOUN
iiclr-17530	375	5	which	which	PRON
iiclr-17530	375	6	have	have	VERB
iiclr-17530	375	7	professional	professional	ADJ
iiclr-17530	375	8	teams	team	NOUN
iiclr-17530	375	9	for	for	ADP
iiclr-17530	375	10	football	football	NOUN
iiclr-17530	375	11	,	,	PUNCT
iiclr-17530	375	12	baseball	baseball	NOUN
iiclr-17530	375	13	,	,	PUNCT
iiclr-17530	375	14	basketball	basketball	NOUN
iiclr-17530	375	15	,	,	PUNCT
iiclr-17530	375	16	and	and	CCONJ
iiclr-17530	375	17	hockey	hockey	NOUN
iiclr-17530	375	18	see	see	VERB
iiclr-17530	375	19	k.p.m.g	k.p.m.g	PROPN
iiclr-17530	375	20	.	.	PROPN
iiclr-17530	375	21	peat	peat	NOUN
iiclr-17530	375	22	marwick	marwick	NOUN
iiclr-17530	375	23	,	,	PUNCT
iiclr-17530	375	24	tax	tax	NOUN
iiclr-17530	375	25	planning	planning	NOUN
iiclr-17530	375	26	for	for	ADP
iiclr-17530	375	27	professional	professional	ADJ
iiclr-17530	375	28	athletes	athlete	NOUN
iiclr-17530	375	29	,	,	PUNCT
iiclr-17530	375	30	exhibit	exhibit	PROPN
iiclr-17530	375	31	i.	i.	NOUN
iiclr-17530	375	32	76	76	NUM
iiclr-17530	375	33	.	.	PUNCT
iiclr-17530	376	1	home	home	NOUN
iiclr-17530	376	2	state	state	NOUN
iiclr-17530	376	3	refers	refer	VERB
iiclr-17530	376	4	to	to	ADP
iiclr-17530	376	5	the	the	DET
iiclr-17530	376	6	state	state	NOUN
iiclr-17530	376	7	in	in	ADP
iiclr-17530	376	8	which	which	PRON
iiclr-17530	376	9	the	the	DET
iiclr-17530	376	10	athlete	athlete	NOUN
iiclr-17530	376	11	's	's	PART
iiclr-17530	376	12	team	team	NOUN
iiclr-17530	376	13	is	be	AUX
iiclr-17530	376	14	located	locate	VERB
iiclr-17530	376	15	.	.	PUNCT
iiclr-17530	377	1	see	see	VERB
iiclr-17530	377	2	baker	baker	PROPN
iiclr-17530	377	3	,	,	PUNCT
iiclr-17530	377	4	supra	supra	PROPN
iiclr-17530	377	5	note	note	NOUN
iiclr-17530	377	6	74	74	NUM
iiclr-17530	377	7	,	,	PUNCT
iiclr-17530	377	8	at	at	ADP
iiclr-17530	377	9	14	14	NUM
iiclr-17530	377	10	.	.	PUNCT
iiclr-17530	378	1	77	77	NUM
iiclr-17530	378	2	.	.	PUNCT
iiclr-17530	379	1	see	see	VERB
iiclr-17530	379	2	krasney	krasney	PROPN
iiclr-17530	379	3	,	,	PUNCT
iiclr-17530	379	4	supra	supra	PROPN
iiclr-17530	379	5	note	note	NOUN
iiclr-17530	379	6	12	12	NUM
iiclr-17530	379	7	,	,	PUNCT
iiclr-17530	379	8	at	at	ADP
iiclr-17530	379	9	133	133	NUM
iiclr-17530	379	10	.	.	PUNCT
iiclr-17530	380	1	78	78	NUM
iiclr-17530	380	2	.	.	PUNCT
iiclr-17530	381	1	see	see	VERB
iiclr-17530	381	2	i	i	PRON
iiclr-17530	381	3	d.	d.	PROPN
iiclr-17530	381	4	at	at	ADP
iiclr-17530	381	5	129	129	NUM
iiclr-17530	381	6	.	.	PUNCT
iiclr-17530	382	1	california	california	PROPN
iiclr-17530	382	2	and	and	CCONJ
iiclr-17530	382	3	new	new	PROPN
iiclr-17530	382	4	york	york	PROPN
iiclr-17530	382	5	were	be	AUX
iiclr-17530	382	6	at	at	ADP
iiclr-17530	382	7	the	the	DET
iiclr-17530	382	8	forefront	forefront	NOUN
iiclr-17530	382	9	in	in	ADP
iiclr-17530	382	10	taxing	tax	VERB
iiclr-17530	382	11	nonresident	nonresident	ADJ
iiclr-17530	382	12	athletes	athlete	NOUN
iiclr-17530	382	13	.	.	PUNCT
iiclr-17530	383	1	see	see	VERB
iiclr-17530	383	2	richard	richard	PROPN
iiclr-17530	383	3	e.	e.	PROPN
iiclr-17530	383	4	green	green	PROPN
iiclr-17530	383	5	,	,	PUNCT
iiclr-17530	383	6	the	the	DET
iiclr-17530	383	7	taxing	tax	VERB
iiclr-17530	383	8	profession	profession	NOUN
iiclr-17530	383	9	of	of	ADP
iiclr-17530	383	10	major	major	ADJ
iiclr-17530	383	11	league	league	NOUN
iiclr-17530	383	12	baseball	baseball	NOUN
iiclr-17530	383	13	:	:	PUNCT
iiclr-17530	383	14	a	a	DET
iiclr-17530	383	15	comparative	comparative	ADJ
iiclr-17530	383	16	analysis	analysis	NOUN
iiclr-17530	383	17	of	of	ADP
iiclr-17530	383	18	nonresident	nonresident	ADJ
iiclr-17530	383	19	taxation	taxation	NOUN
iiclr-17530	383	20	,	,	PUNCT
iiclr-17530	383	21	5	5	NUM
iiclr-17530	383	22	sports	sport	NOUN
iiclr-17530	383	23	law.j	law.j	PROPN
iiclr-17530	383	24	.	.	PUNCT
iiclr-17530	384	1	273	273	NUM
iiclr-17530	384	2	,	,	PUNCT
iiclr-17530	384	3	281	281	NUM
iiclr-17530	384	4	(	(	PUNCT
iiclr-17530	384	5	1998	1998	NUM
iiclr-17530	384	6	)	)	PUNCT
iiclr-17530	384	7	.	.	PUNCT
iiclr-17530	385	1	in	in	ADP
iiclr-17530	385	2	response	response	NOUN
iiclr-17530	385	3	to	to	ADP
iiclr-17530	385	4	these	these	DET
iiclr-17530	385	5	states	state	NOUN
iiclr-17530	385	6	taking	take	VERB
iiclr-17530	385	7	an	an	DET
iiclr-17530	385	8	aggressive	aggressive	ADJ
iiclr-17530	385	9	stance	stance	NOUN
iiclr-17530	385	10	on	on	ADP
iiclr-17530	385	11	collection	collection	NOUN
iiclr-17530	385	12	of	of	ADP
iiclr-17530	385	13	athletes	athlete	NOUN
iiclr-17530	385	14	'	'	PART
iiclr-17530	385	15	income	income	NOUN
iiclr-17530	385	16	taxes	taxis	NOUN
iiclr-17530	385	17	,	,	PUNCT
iiclr-17530	385	18	other	other	ADJ
iiclr-17530	385	19	states	state	NOUN
iiclr-17530	385	20	have	have	AUX
iiclr-17530	385	21	enforced	enforce	VERB
iiclr-17530	385	22	retaliatory	retaliatory	ADJ
iiclr-17530	385	23	taxes	taxis	NOUN
iiclr-17530	385	24	in	in	ADP
iiclr-17530	385	25	order	order	NOUN
iiclr-17530	385	26	to	to	PART
iiclr-17530	385	27	recover	recover	VERB
iiclr-17530	385	28	the	the	DET
iiclr-17530	385	29	money	money	NOUN
iiclr-17530	385	30	in	in	ADP
iiclr-17530	385	31	taxes	taxis	NOUN
iiclr-17530	385	32	that	that	PRON
iiclr-17530	385	33	would	would	AUX
iiclr-17530	385	34	otherwise	otherwise	ADV
iiclr-17530	385	35	have	have	AUX
iiclr-17530	385	36	been	be	AUX
iiclr-17530	385	37	paid	pay	VERB
iiclr-17530	385	38	to	to	ADP
iiclr-17530	385	39	the	the	DET
iiclr-17530	385	40	resident	resident	ADJ
iiclr-17530	385	41	state	state	NOUN
iiclr-17530	385	42	.	.	PUNCT
iiclr-17530	386	1	an	an	DET
iiclr-17530	386	2	example	example	NOUN
iiclr-17530	386	3	of	of	ADP
iiclr-17530	386	4	this	this	PRON
iiclr-17530	386	5	is	be	AUX
iiclr-17530	386	6	illinois	illinois	PROPN
iiclr-17530	386	7	which	which	PRON
iiclr-17530	386	8	proposed	propose	VERB
iiclr-17530	386	9	a	a	DET
iiclr-17530	386	10	state	state	NOUN
iiclr-17530	386	11	tax	tax	NOUN
iiclr-17530	386	12	on	on	ADP
iiclr-17530	386	13	nonresident	nonresident	ADJ
iiclr-17530	386	14	athletes	athlete	NOUN
iiclr-17530	386	15	when	when	SCONJ
iiclr-17530	386	16	they	they	PRON
iiclr-17530	386	17	performed	perform	VERB
iiclr-17530	386	18	in	in	ADP
iiclr-17530	386	19	illinois	illinois	PROPN
iiclr-17530	386	20	.	.	PUNCT
iiclr-17530	387	1	the	the	DET
iiclr-17530	387	2	tax	tax	NOUN
iiclr-17530	387	3	was	be	AUX
iiclr-17530	387	4	titled	title	VERB
iiclr-17530	387	5	"	"	PUNCT
iiclr-17530	387	6	michael	michael	PROPN
iiclr-17530	387	7	jordan	jordan	PROPN
iiclr-17530	387	8	's	's	PART
iiclr-17530	387	9	revenge	revenge	NOUN
iiclr-17530	387	10	"	"	PUNCT
iiclr-17530	387	11	and	and	CCONJ
iiclr-17530	387	12	was	be	AUX
iiclr-17530	387	13	adopted	adopt	VERB
iiclr-17530	387	14	july	july	PROPN
iiclr-17530	387	15	29	29	NUM
iiclr-17530	387	16	,	,	PUNCT
iiclr-17530	387	17	1992	1992	NUM
iiclr-17530	387	18	.	.	PUNCT
iiclr-17530	388	1	see	see	VERB
iiclr-17530	388	2	ekmekjian	ekmekjian	ADJ
iiclr-17530	388	3	,	,	PUNCT
iiclr-17530	388	4	supra	supra	PROPN
iiclr-17530	388	5	note	note	NOUN
iiclr-17530	388	6	3	3	NUM
iiclr-17530	388	7	,	,	PUNCT
iiclr-17530	388	8	at	at	ADP
iiclr-17530	388	9	235	235	NUM
iiclr-17530	388	10	.	.	PUNCT
iiclr-17530	389	1	the	the	DET
iiclr-17530	389	2	tax	tax	NOUN
iiclr-17530	389	3	was	be	AUX
iiclr-17530	389	4	imposed	impose	VERB
iiclr-17530	389	5	because	because	SCONJ
iiclr-17530	389	6	states	state	NOUN
iiclr-17530	389	7	were	be	AUX
iiclr-17530	389	8	taking	take	VERB
iiclr-17530	389	9	a	a	DET
iiclr-17530	389	10	big	big	ADJ
iiclr-17530	389	11	cut	cut	NOUN
iiclr-17530	389	12	of	of	ADP
iiclr-17530	389	13	michael	michael	PROPN
iiclr-17530	389	14	jordan	jordan	PROPN
iiclr-17530	389	15	's	's	PART
iiclr-17530	389	16	salary	salary	NOUN
iiclr-17530	389	17	.	.	PUNCT
iiclr-17530	390	1	the	the	DET
iiclr-17530	390	2	illinois	illinois	PROPN
iiclr-17530	390	3	tax	tax	PROPN
iiclr-17530	390	4	only	only	ADV
iiclr-17530	390	5	applies	apply	VERB
iiclr-17530	390	6	to	to	ADP
iiclr-17530	390	7	athletes	athlete	NOUN
iiclr-17530	390	8	from	from	ADP
iiclr-17530	390	9	states	state	NOUN
iiclr-17530	390	10	which	which	PRON
iiclr-17530	390	11	have	have	VERB
iiclr-17530	390	12	laws	law	NOUN
iiclr-17530	390	13	that	that	PRON
iiclr-17530	390	14	impose	impose	VERB
iiclr-17530	390	15	a	a	DET
iiclr-17530	390	16	nonresident	nonresident	ADJ
iiclr-17530	390	17	income	income	NOUN
iiclr-17530	390	18	tax	tax	NOUN
iiclr-17530	390	19	on	on	ADP
iiclr-17530	390	20	athletes	athlete	NOUN
iiclr-17530	390	21	who	who	PRON
iiclr-17530	390	22	play	play	VERB
iiclr-17530	390	23	for	for	ADP
iiclr-17530	390	24	illinois	illinois	PROPN
iiclr-17530	390	25	teams	team	NOUN
iiclr-17530	390	26	.	.	PUNCT
iiclr-17530	391	1	see	see	VERB
iiclr-17530	391	2	i	i	PRON
iiclr-17530	391	3	d.	d.	PROPN
iiclr-17530	391	4	see	see	VERB
iiclr-17530	391	5	also	also	ADV
iiclr-17530	391	6	novak	novak	PROPN
iiclr-17530	391	7	,	,	PUNCT
iiclr-17530	391	8	supra	supra	PROPN
iiclr-17530	391	9	note	note	NOUN
iiclr-17530	391	10	4	4	NUM
iiclr-17530	391	11	,	,	PUNCT
iiclr-17530	391	12	at	at	ADP
iiclr-17530	391	13	21	21	NUM
iiclr-17530	391	14	(	(	PUNCT
iiclr-17530	391	15	discussing	discuss	VERB
iiclr-17530	391	16	"	"	PUNCT
iiclr-17530	391	17	michael	michael	PROPN
iiclr-17530	391	18	jordan	jordan	PROPN
iiclr-17530	391	19	's	's	PART
iiclr-17530	391	20	revenge	revenge	NOUN
iiclr-17530	391	21	"	"	PUNCT
iiclr-17530	391	22	and	and	CCONJ
iiclr-17530	391	23	stating	state	VERB
iiclr-17530	391	24	that	that	SCONJ
iiclr-17530	391	25	this	this	DET
iiclr-17530	391	26	retaliatory	retaliatory	ADJ
iiclr-17530	391	27	tax	tax	NOUN
iiclr-17530	391	28	was	be	AUX
iiclr-17530	391	29	levied	levy	VERB
iiclr-17530	391	30	against	against	ADP
iiclr-17530	391	31	athletes	athlete	NOUN
iiclr-17530	391	32	who	who	PRON
iiclr-17530	391	33	play	play	VERB
iiclr-17530	391	34	for	for	ADP
iiclr-17530	391	35	teams	team	NOUN
iiclr-17530	391	36	which	which	PRON
iiclr-17530	391	37	impose	impose	VERB
iiclr-17530	391	38	a	a	DET
iiclr-17530	391	39	tax	tax	NOUN
iiclr-17530	391	40	against	against	ADP
iiclr-17530	391	41	illinois	illinois	PROPN
iiclr-17530	391	42	athletes	athlete	NOUN
iiclr-17530	391	43	after	after	SCONJ
iiclr-17530	391	44	the	the	DET
iiclr-17530	391	45	chicago	chicago	PROPN
iiclr-17530	391	46	bulls	bull	NOUN
iiclr-17530	391	47	had	have	VERB
iiclr-17530	391	48	to	to	PART
iiclr-17530	391	49	pay	pay	VERB
iiclr-17530	391	50	income	income	NOUN
iiclr-17530	391	51	taxes	taxis	NOUN
iiclr-17530	391	52	to	to	ADP
iiclr-17530	391	53	california	california	PROPN
iiclr-17530	391	54	.	.	PUNCT
iiclr-17530	392	1	the	the	DET
iiclr-17530	392	2	tax	tax	NOUN
iiclr-17530	392	3	was	be	AUX
iiclr-17530	392	4	imposed	impose	VERB
iiclr-17530	392	5	after	after	SCONJ
iiclr-17530	392	6	the	the	DET
iiclr-17530	392	7	bulls	bull	NOUN
iiclr-17530	392	8	beat	beat	VERB
iiclr-17530	392	9	the	the	DET
iiclr-17530	392	10	los	los	PROPN
iiclr-17530	392	11	angeles	angeles	PROPN
iiclr-17530	392	12	lakers	laker	NOUN
iiclr-17530	392	13	to	to	PART
iiclr-17530	392	14	win	win	VERB
iiclr-17530	392	15	the	the	DET
iiclr-17530	392	16	bulls	bull	NOUN
iiclr-17530	392	17	'	'	PART
iiclr-17530	392	18	first	first	ADJ
iiclr-17530	392	19	nba	nba	PROPN
iiclr-17530	392	20	championship	championship	NOUN
iiclr-17530	392	21	)	)	PUNCT
iiclr-17530	392	22	.	.	PUNCT
iiclr-17530	393	1	although	although	SCONJ
iiclr-17530	393	2	states	state	NOUN
iiclr-17530	393	3	have	have	AUX
iiclr-17530	393	4	begun	begin	VERB
iiclr-17530	393	5	imposing	impose	VERB
iiclr-17530	393	6	retaliatory	retaliatory	ADJ
iiclr-17530	393	7	taxes	taxis	NOUN
iiclr-17530	393	8	,	,	PUNCT
iiclr-17530	393	9	there	there	PRON
iiclr-17530	393	10	are	be	VERB
iiclr-17530	393	11	some	some	DET
iiclr-17530	393	12	states	state	NOUN
iiclr-17530	393	13	which	which	PRON
iiclr-17530	393	14	refuse	refuse	VERB
iiclr-17530	393	15	to	to	PART
iiclr-17530	393	16	tax	tax	VERB
iiclr-17530	393	17	athletes	athlete	NOUN
iiclr-17530	393	18	or	or	CCONJ
iiclr-17530	393	19	entertainers	entertainer	NOUN
iiclr-17530	393	20	who	who	PRON
iiclr-17530	393	21	come	come	VERB
iiclr-17530	393	22	to	to	ADP
iiclr-17530	393	23	their	their	PRON
iiclr-17530	393	24	state	state	NOUN
iiclr-17530	393	25	to	to	PART
iiclr-17530	393	26	perform	perform	VERB
iiclr-17530	393	27	.	.	PUNCT
iiclr-17530	394	1	an	an	DET
iiclr-17530	394	2	example	example	NOUN
iiclr-17530	394	3	is	be	AUX
iiclr-17530	394	4	the	the	DET
iiclr-17530	394	5	state	state	NOUN
iiclr-17530	394	6	of	of	ADP
iiclr-17530	394	7	georgia	georgia	PROPN
iiclr-17530	394	8	.	.	PUNCT
iiclr-17530	395	1	georgia	georgia	PROPN
iiclr-17530	395	2	's	's	PART
iiclr-17530	395	3	governor	governor	NOUN
iiclr-17530	395	4	,	,	PUNCT
iiclr-17530	395	5	zen	zen	PROPN
iiclr-17530	395	6	miller	miller	PROPN
iiclr-17530	395	7	,	,	PUNCT
iiclr-17530	395	8	vetoed	veto	VERB
iiclr-17530	395	9	a	a	DET
iiclr-17530	395	10	bill	bill	NOUN
iiclr-17530	395	11	which	which	PRON
iiclr-17530	395	12	"	"	PUNCT
iiclr-17530	395	13	would	would	AUX
iiclr-17530	395	14	have	have	AUX
iiclr-17530	395	15	required	require	VERB
iiclr-17530	395	16	nonresident	nonresident	ADJ
iiclr-17530	395	17	professional	professional	ADJ
iiclr-17530	395	18	athletes	athlete	NOUN
iiclr-17530	395	19	and	and	CCONJ
iiclr-17530	395	20	performers	performer	NOUN
iiclr-17530	395	21	to	to	PART
iiclr-17530	395	22	pay	pay	VERB
iiclr-17530	395	23	state	state	NOUN
iiclr-17530	395	24	income	income	NOUN
iiclr-17530	395	25	taxes	taxis	NOUN
iiclr-17530	395	26	"	"	PUNCT
iiclr-17530	395	27	to	to	ADP
iiclr-17530	395	28	georgia	georgia	PROPN
iiclr-17530	395	29	.	.	PUNCT
iiclr-17530	396	1	ekmekjian	ekmekjian	PROPN
iiclr-17530	396	2	,	,	PUNCT
iiclr-17530	396	3	supra	supra	PROPN
iiclr-17530	396	4	note	note	NOUN
iiclr-17530	396	5	3	3	NUM
iiclr-17530	396	6	,	,	PUNCT
iiclr-17530	396	7	at	at	ADP
iiclr-17530	396	8	237	237	NUM
iiclr-17530	396	9	.	.	PUNCT
iiclr-17530	397	1	miller	miller	PROPN
iiclr-17530	397	2	's	's	PART
iiclr-17530	397	3	reason	reason	NOUN
iiclr-17530	397	4	for	for	ADP
iiclr-17530	397	5	not	not	PART
iiclr-17530	397	6	imposing	impose	VERB
iiclr-17530	397	7	a	a	DET
iiclr-17530	397	8	tax	tax	NOUN
iiclr-17530	397	9	was	be	AUX
iiclr-17530	397	10	he	he	PRON
iiclr-17530	397	11	feared	fear	VERB
iiclr-17530	397	12	that	that	SCONJ
iiclr-17530	397	13	the	the	DET
iiclr-17530	397	14	tax	tax	NOUN
iiclr-17530	397	15	would	would	AUX
iiclr-17530	397	16	make	make	VERB
iiclr-17530	397	17	georgia	georgia	NOUN
iiclr-17530	397	18	"	"	PUNCT
iiclr-17530	397	19	less	less	ADV
iiclr-17530	397	20	appealing	appealing	ADJ
iiclr-17530	397	21	for	for	ADP
iiclr-17530	397	22	athletes	athlete	NOUN
iiclr-17530	397	23	and	and	CCONJ
iiclr-17530	397	24	entertainers	entertainer	NOUN
iiclr-17530	397	25	.	.	PUNCT
iiclr-17530	397	26	"	"	PUNCT
iiclr-17530	398	1	i	i	PRON
iiclr-17530	398	2	d.	d.	PROPN
iiclr-17530	398	3	see	see	VERB
iiclr-17530	398	4	also	also	ADV
iiclr-17530	398	5	elliot	elliot	PROPN
iiclr-17530	398	6	almond	almond	PROPN
iiclr-17530	398	7	,	,	PUNCT
iiclr-17530	398	8	pro	pro	ADJ
iiclr-17530	398	9	athletes	athlete	NOUN
iiclr-17530	398	10	find	find	VERB
iiclr-17530	398	11	rules	rule	NOUN
iiclr-17530	398	12	taxing	tax	VERB
iiclr-17530	398	13	:	:	PUNCT
iiclr-17530	398	14	states	state	NOUN
iiclr-17530	398	15	concoct	concoct	NOUN
iiclr-17530	398	16	ways	way	NOUN
iiclr-17530	398	17	to	to	PART
iiclr-17530	398	18	collect	collect	VERB
iiclr-17530	398	19	from	from	ADP
iiclr-17530	398	20	visiting	visit	VERB
iiclr-17530	398	21	stars	star	NOUN
iiclr-17530	398	22	,	,	PUNCT
iiclr-17530	398	23	milwaukeejournalsentinel	milwaukeejournalsentinel	PROPN
iiclr-17530	398	24	,	,	PUNCT
iiclr-17530	398	25	apr	apr	PROPN
iiclr-17530	398	26	.	.	PROPN
iiclr-17530	398	27	19	19	NUM
iiclr-17530	398	28	,	,	PUNCT
iiclr-17530	398	29	1998	1998	NUM
iiclr-17530	398	30	,	,	PUNCT
iiclr-17530	398	31	at	at	ADP
iiclr-17530	398	32	9	9	NUM
iiclr-17530	398	33	(	(	PUNCT
iiclr-17530	398	34	discussing	discuss	VERB
iiclr-17530	398	35	georgia	georgia	PROPN
iiclr-17530	398	36	governor	governor	PROPN
iiclr-17530	398	37	zen	zen	PROPN
iiclr-17530	398	38	miller	miller	PROPN
iiclr-17530	398	39	's	's	PART
iiclr-17530	398	40	decision	decision	NOUN
iiclr-17530	398	41	to	to	PART
iiclr-17530	398	42	veto	veto	VERB
iiclr-17530	398	43	an	an	DET
iiclr-17530	398	44	entertainertax	entertainertax	NOUN
iiclr-17530	398	45	in	in	ADP
iiclr-17530	398	46	1992	1992	NUM
iiclr-17530	398	47	and	and	CCONJ
iiclr-17530	398	48	stating	state	VERB
iiclr-17530	398	49	that	that	SCONJ
iiclr-17530	398	50	it	it	PRON
iiclr-17530	398	51	would	would	AUX
iiclr-17530	398	52	discourage	discourage	VERB
iiclr-17530	398	53	entertainers	entertainer	NOUN
iiclr-17530	398	54	from	from	ADP
iiclr-17530	398	55	coming	come	VERB
iiclr-17530	398	56	to	to	ADP
iiclr-17530	398	57	georgia	georgia	PROPN
iiclr-17530	398	58	to	to	PART
iiclr-17530	398	59	perform	perform	VERB
iiclr-17530	398	60	)	)	PUNCT
iiclr-17530	398	61	.	.	PUNCT
iiclr-17530	399	1	in	in	ADP
iiclr-17530	399	2	addition	addition	NOUN
iiclr-17530	399	3	,	,	PUNCT
iiclr-17530	399	4	some	some	DET
iiclr-17530	399	5	cities	city	NOUN
iiclr-17530	399	6	have	have	AUX
iiclr-17530	399	7	also	also	ADV
iiclr-17530	399	8	refused	refuse	VERB
iiclr-17530	399	9	to	to	PART
iiclr-17530	399	10	impose	impose	VERB
iiclr-17530	399	11	local	local	ADJ
iiclr-17530	399	12	income	income	NOUN
iiclr-17530	399	13	taxes	taxis	NOUN
iiclr-17530	399	14	on	on	ADP
iiclr-17530	399	15	nonresident	nonresident	ADJ
iiclr-17530	399	16	athletes	athlete	NOUN
iiclr-17530	399	17	and	and	CCONJ
iiclr-17530	399	18	performers	performer	NOUN
iiclr-17530	399	19	.	.	PUNCT
iiclr-17530	400	1	an	an	DET
iiclr-17530	400	2	example	example	NOUN
iiclr-17530	400	3	is	be	AUX
iiclr-17530	400	4	pittsburgh	pittsburgh	PROPN
iiclr-17530	400	5	which	which	PRON
iiclr-17530	400	6	refused	refuse	VERB
iiclr-17530	400	7	to	to	PART
iiclr-17530	400	8	impose	impose	VERB
iiclr-17530	400	9	an	an	DET
iiclr-17530	400	10	income	income	NOUN
iiclr-17530	400	11	tax	tax	NOUN
iiclr-17530	400	12	on	on	ADP
iiclr-17530	400	13	nonresident	nonresident	ADJ
iiclr-17530	400	14	athletes	athlete	NOUN
iiclr-17530	400	15	,	,	PUNCT
iiclr-17530	400	16	citing	cite	VERB
iiclr-17530	400	17	that	that	SCONJ
iiclr-17530	400	18	imposing	impose	VERB
iiclr-17530	400	19	an	an	DET
iiclr-17530	400	20	income	income	NOUN
iiclr-17530	400	21	tax	tax	NOUN
iiclr-17530	400	22	on	on	ADP
iiclr-17530	400	23	visiting	visit	VERB
iiclr-17530	400	24	athletes	athlete	NOUN
iiclr-17530	400	25	and	and	CCONJ
iiclr-17530	400	26	entertainers	entertainer	NOUN
iiclr-17530	400	27	"	"	PUNCT
iiclr-17530	400	28	would	would	AUX
iiclr-17530	400	29	cause	cause	VERB
iiclr-17530	400	30	musicians	musician	NOUN
iiclr-17530	400	31	and	and	CCONJ
iiclr-17530	400	32	artists	artist	NOUN
iiclr-17530	400	33	to	to	PART
iiclr-17530	400	34	avoid	avoid	VERB
iiclr-17530	400	35	performing	perform	VERB
iiclr-17530	400	36	in	in	ADP
iiclr-17530	400	37	pittsburgh	pittsburgh	PROPN
iiclr-17530	400	38	.	.	PUNCT
iiclr-17530	400	39	"	"	PUNCT
iiclr-17530	401	1	ekmekjian	ekmekjian	ADJ
iiclr-17530	401	2	,	,	PUNCT
iiclr-17530	401	3	supra	supra	PROPN
iiclr-17530	401	4	note	note	NOUN
iiclr-17530	401	5	3	3	NUM
iiclr-17530	401	6	,	,	PUNCT
iiclr-17530	401	7	at	at	ADP
iiclr-17530	401	8	237	237	NUM
iiclr-17530	401	9	.	.	PUNCT
iiclr-17530	401	10	1999	1999	NUM
iiclr-17530	401	11	]	]	X
iiclr-17530	402	1	ind	ind	NOUN
iiclr-17530	402	2	.	.	PUNCT
iiclr-17530	403	1	int'l	int'l	PROPN
iiclr-17530	403	2	&	&	CCONJ
iiclr-17530	403	3	comp	comp	PROPN
iiclr-17530	403	4	.	.	PUNCT
iiclr-17530	404	1	l.	l.	PROPN
iiclr-17530	404	2	rev	rev	PROPN
iiclr-17530	404	3	.	.	PUNCT
iiclr-17530	405	1	generally	generally	ADV
iiclr-17530	405	2	,	,	PUNCT
iiclr-17530	405	3	however	however	ADV
iiclr-17530	405	4	,	,	PUNCT
iiclr-17530	405	5	athletes	athlete	NOUN
iiclr-17530	405	6	are	be	AUX
iiclr-17530	405	7	taxed	tax	VERB
iiclr-17530	405	8	on	on	ADP
iiclr-17530	405	9	a	a	DET
iiclr-17530	405	10	"	"	PUNCT
iiclr-17530	405	11	source	source	NOUN
iiclr-17530	405	12	basis	basis	NOUN
iiclr-17530	405	13	"	"	PUNCT
iiclr-17530	405	14	9	9	NUM
iiclr-17530	405	15	and	and	CCONJ
iiclr-17530	405	16	are	be	AUX
iiclr-17530	405	17	only	only	ADV
iiclr-17530	405	18	taxed	tax	VERB
iiclr-17530	405	19	on	on	ADP
iiclr-17530	405	20	the	the	DET
iiclr-17530	405	21	portion	portion	NOUN
iiclr-17530	405	22	of	of	ADP
iiclr-17530	405	23	their	their	PRON
iiclr-17530	405	24	income	income	NOUN
iiclr-17530	405	25	which	which	PRON
iiclr-17530	405	26	is	be	AUX
iiclr-17530	405	27	earned	earn	VERB
iiclr-17530	405	28	in	in	ADP
iiclr-17530	405	29	the	the	DET
iiclr-17530	405	30	taxing	tax	VERB
iiclr-17530	405	31	state.80	state.80	NOUN
iiclr-17530	405	32	presently	presently	ADV
iiclr-17530	405	33	,	,	PUNCT
iiclr-17530	405	34	forty	forty	NUM
iiclr-17530	405	35	-	-	PUNCT
iiclr-17530	405	36	three	three	NUM
iiclr-17530	405	37	states	state	NOUN
iiclr-17530	405	38	and	and	CCONJ
iiclr-17530	405	39	the	the	DET
iiclr-17530	405	40	district	district	NOUN
iiclr-17530	405	41	of	of	ADP
iiclr-17530	405	42	columbia	columbia	PROPN
iiclr-17530	405	43	impose	impose	VERB
iiclr-17530	405	44	a	a	DET
iiclr-17530	405	45	tax	tax	NOUN
iiclr-17530	405	46	on	on	ADP
iiclr-17530	405	47	personal	personal	ADJ
iiclr-17530	405	48	income	income	NOUN
iiclr-17530	405	49	.	.	PUNCT
iiclr-17530	406	1	"	"	PUNCT
iiclr-17530	406	2	'	'	PUNCT
iiclr-17530	406	3	since	since	SCONJ
iiclr-17530	406	4	athletes	athlete	NOUN
iiclr-17530	406	5	compete	compete	VERB
iiclr-17530	406	6	in	in	ADP
iiclr-17530	406	7	regularly	regularly	ADV
iiclr-17530	406	8	scheduled	schedule	VERB
iiclr-17530	406	9	games	game	NOUN
iiclr-17530	406	10	in	in	ADP
iiclr-17530	406	11	several	several	ADJ
iiclr-17530	406	12	different	different	ADJ
iiclr-17530	406	13	states,"2	states,"2	NOUN
iiclr-17530	406	14	they	they	PRON
iiclr-17530	406	15	earn	earn	VERB
iiclr-17530	406	16	income	income	NOUN
iiclr-17530	406	17	in	in	ADP
iiclr-17530	406	18	several	several	ADJ
iiclr-17530	406	19	states	state	NOUN
iiclr-17530	406	20	and	and	CCONJ
iiclr-17530	406	21	subsequently	subsequently	ADV
iiclr-17530	406	22	must	must	AUX
iiclr-17530	406	23	file	file	VERB
iiclr-17530	406	24	income	income	NOUN
iiclr-17530	406	25	tax	tax	NOUN
iiclr-17530	406	26	returns	return	NOUN
iiclr-17530	406	27	in	in	ADP
iiclr-17530	406	28	each	each	DET
iiclr-17530	406	29	jurisdiction	jurisdiction	NOUN
iiclr-17530	406	30	.	.	PUNCT
iiclr-17530	407	1	this	this	PRON
iiclr-17530	407	2	has	have	AUX
iiclr-17530	407	3	led	lead	VERB
iiclr-17530	407	4	to	to	ADP
iiclr-17530	407	5	a	a	DET
iiclr-17530	407	6	serious	serious	ADJ
iiclr-17530	407	7	problem	problem	NOUN
iiclr-17530	407	8	because	because	SCONJ
iiclr-17530	407	9	professional	professional	ADJ
iiclr-17530	407	10	athletes	athlete	NOUN
iiclr-17530	407	11	are	be	AUX
iiclr-17530	407	12	required	require	VERB
iiclr-17530	407	13	to	to	PART
iiclr-17530	407	14	file	file	VERB
iiclr-17530	407	15	returns	return	NOUN
iiclr-17530	407	16	in	in	ADP
iiclr-17530	407	17	as	as	ADV
iiclr-17530	407	18	many	many	ADJ
iiclr-17530	407	19	as	as	ADP
iiclr-17530	407	20	twenty	twenty	NUM
iiclr-17530	407	21	-	-	PUNCT
iiclr-17530	407	22	four	four	NUM
iiclr-17530	407	23	different	different	ADJ
iiclr-17530	407	24	states	state	NOUN
iiclr-17530	407	25	as	as	ADV
iiclr-17530	407	26	well	well	ADV
iiclr-17530	407	27	as	as	ADP
iiclr-17530	407	28	the	the	DET
iiclr-17530	407	29	district	district	NOUN
iiclr-17530	407	30	of	of	ADP
iiclr-17530	407	31	columbia	columbia	PROPN
iiclr-17530	407	32	and	and	CCONJ
iiclr-17530	407	33	several	several	ADJ
iiclr-17530	407	34	canadian	canadian	ADJ
iiclr-17530	407	35	provinces	province	NOUN
iiclr-17530	407	36	.	.	PUNCT
iiclr-17530	408	1	s3	s3	NOUN
iiclr-17530	408	2	in	in	ADP
iiclr-17530	408	3	order	order	NOUN
iiclr-17530	408	4	to	to	PART
iiclr-17530	408	5	solve	solve	VERB
iiclr-17530	408	6	the	the	DET
iiclr-17530	408	7	problem	problem	NOUN
iiclr-17530	408	8	of	of	ADP
iiclr-17530	408	9	multiple	multiple	ADJ
iiclr-17530	408	10	filing	filing	NOUN
iiclr-17530	408	11	,	,	PUNCT
iiclr-17530	408	12	the	the	DET
iiclr-17530	408	13	federation	federation	NOUN
iiclr-17530	408	14	of	of	ADP
iiclr-17530	408	15	tax	tax	PROPN
iiclr-17530	408	16	administrators	administrator	NOUN
iiclr-17530	408	17	(	(	PUNCT
iiclr-17530	408	18	fta	fta	PROPN
iiclr-17530	408	19	)	)	PUNCT
iiclr-17530	408	20	set	set	VERB
iiclr-17530	408	21	up	up	ADP
iiclr-17530	408	22	a	a	DET
iiclr-17530	408	23	task	task	NOUN
iiclr-17530	408	24	force	force	NOUN
iiclr-17530	408	25	to	to	PART
iiclr-17530	408	26	determine	determine	VERB
iiclr-17530	408	27	possible	possible	ADJ
iiclr-17530	408	28	solutions.8	solutions.8	PROPN
iiclr-17530	408	29	4	4	NUM
iiclr-17530	408	30	the	the	DET
iiclr-17530	408	31	task	task	NOUN
iiclr-17530	408	32	force	force	NOUN
iiclr-17530	408	33	has	have	AUX
iiclr-17530	408	34	recommended	recommend	VERB
iiclr-17530	408	35	"	"	PUNCT
iiclr-17530	408	36	four	four	NUM
iiclr-17530	408	37	options	option	NOUN
iiclr-17530	408	38	for	for	ADP
iiclr-17530	408	39	resolving	resolve	VERB
iiclr-17530	408	40	the	the	DET
iiclr-17530	408	41	uniformity	uniformity	NOUN
iiclr-17530	408	42	79	79	NUM
iiclr-17530	408	43	.	.	PUNCT
iiclr-17530	409	1	taxation	taxation	NOUN
iiclr-17530	409	2	on	on	ADP
iiclr-17530	409	3	a	a	DET
iiclr-17530	409	4	source	source	NOUN
iiclr-17530	409	5	basis	basis	NOUN
iiclr-17530	409	6	is	be	AUX
iiclr-17530	409	7	defined	define	VERB
iiclr-17530	409	8	as	as	ADP
iiclr-17530	409	9	income	income	NOUN
iiclr-17530	409	10	that	that	SCONJ
iiclr-17530	409	11	"	"	PUNCT
iiclr-17530	409	12	is	be	AUX
iiclr-17530	409	13	taxable	taxable	ADJ
iiclr-17530	409	14	where	where	SCONJ
iiclr-17530	409	15	it	it	PRON
iiclr-17530	409	16	is	be	AUX
iiclr-17530	409	17	earned	earn	VERB
iiclr-17530	409	18	or	or	CCONJ
iiclr-17530	409	19	where	where	SCONJ
iiclr-17530	409	20	the	the	DET
iiclr-17530	409	21	services	service	NOUN
iiclr-17530	409	22	giving	give	VERB
iiclr-17530	409	23	rise	rise	NOUN
iiclr-17530	409	24	to	to	ADP
iiclr-17530	409	25	the	the	DET
iiclr-17530	409	26	income	income	NOUN
iiclr-17530	409	27	were	be	AUX
iiclr-17530	409	28	performed	perform	VERB
iiclr-17530	409	29	.	.	PUNCT
iiclr-17530	409	30	"	"	PUNCT
iiclr-17530	410	1	federation	federation	PROPN
iiclr-17530	410	2	of	of	ADP
iiclr-17530	410	3	tax	tax	PROPN
iiclr-17530	410	4	administrators	administrators	PROPN
iiclr-17530	410	5	,	,	PUNCT
iiclr-17530	410	6	fta	fta	PROPN
iiclr-17530	410	7	report	report	NOUN
iiclr-17530	410	8	,	,	PUNCT
iiclr-17530	410	9	state	state	NOUN
iiclr-17530	410	10	income	income	NOUN
iiclr-17530	410	11	taxation	taxation	NOUN
iiclr-17530	410	12	ofnonresident	ofnonresident	NOUN
iiclr-17530	410	13	professional	professional	ADJ
iiclr-17530	410	14	team	team	NOUN
iiclr-17530	410	15	athletes	athlete	NOUN
iiclr-17530	410	16	,	,	PUNCT
iiclr-17530	410	17	march	march	PROPN
iiclr-17530	410	18	1994	1994	NUM
iiclr-17530	410	19	,	,	PUNCT
iiclr-17530	410	20	94	94	NUM
iiclr-17530	410	21	st	st	PROPN
iiclr-17530	410	22	.	.	PROPN
iiclr-17530	410	23	tax	tax	PROPN
iiclr-17530	410	24	notes	note	NOUN
iiclr-17530	410	25	72	72	NUM
iiclr-17530	410	26	-	-	SYM
iiclr-17530	410	27	43	43	NUM
iiclr-17530	410	28	,	,	PUNCT
iiclr-17530	410	29	april	april	PROPN
iiclr-17530	410	30	14	14	NUM
iiclr-17530	410	31	,	,	PUNCT
iiclr-17530	410	32	1994	1994	NUM
iiclr-17530	410	33	[	[	X
iiclr-17530	410	34	hereinafter	hereinafter	NOUN
iiclr-17530	410	35	fta	fta	PROPN
iiclr-17530	410	36	report	report	PROPN
iiclr-17530	410	37	]	]	PUNCT
iiclr-17530	410	38	.	.	PUNCT
iiclr-17530	411	1	the	the	DET
iiclr-17530	411	2	justification	justification	NOUN
iiclr-17530	411	3	for	for	ADP
iiclr-17530	411	4	taxing	tax	VERB
iiclr-17530	411	5	on	on	ADP
iiclr-17530	411	6	a	a	DET
iiclr-17530	411	7	source	source	NOUN
iiclr-17530	411	8	basis	basis	NOUN
iiclr-17530	411	9	is	be	AUX
iiclr-17530	411	10	"	"	PUNCT
iiclr-17530	411	11	that	that	SCONJ
iiclr-17530	411	12	the	the	DET
iiclr-17530	411	13	state	state	NOUN
iiclr-17530	411	14	provides	provide	VERB
iiclr-17530	411	15	services	service	NOUN
iiclr-17530	411	16	to	to	ADP
iiclr-17530	411	17	nonresidents	nonresident	NOUN
iiclr-17530	411	18	who	who	PRON
iiclr-17530	411	19	earn	earn	VERB
iiclr-17530	411	20	income	income	NOUN
iiclr-17530	411	21	in	in	ADP
iiclr-17530	411	22	the	the	DET
iiclr-17530	411	23	state	state	NOUN
iiclr-17530	411	24	,	,	PUNCT
iiclr-17530	411	25	and	and	CCONJ
iiclr-17530	411	26	that	that	SCONJ
iiclr-17530	411	27	sourcing	sourcing	NOUN
iiclr-17530	411	28	is	be	AUX
iiclr-17530	411	29	necessary	necessary	ADJ
iiclr-17530	411	30	to	to	PART
iiclr-17530	411	31	prevent	prevent	VERB
iiclr-17530	411	32	low	low	ADJ
iiclr-17530	411	33	-	-	PUNCT
iiclr-17530	411	34	tax	tax	NOUN
iiclr-17530	411	35	states	state	NOUN
iiclr-17530	411	36	from	from	ADP
iiclr-17530	411	37	becoming	become	VERB
iiclr-17530	411	38	tax	tax	NOUN
iiclr-17530	411	39	havens	haven	NOUN
iiclr-17530	411	40	..	..	PUNCT
iiclr-17530	411	41	,	,	PUNCT
iiclr-17530	411	42	for	for	ADP
iiclr-17530	411	43	high	high	ADJ
iiclr-17530	411	44	-	-	PUNCT
iiclr-17530	411	45	income	income	NOUN
iiclr-17530	411	46	(	(	PUNCT
iiclr-17530	411	47	athletes	athlete	NOUN
iiclr-17530	411	48	]	]	PUNCT
iiclr-17530	411	49	with	with	ADP
iiclr-17530	411	50	income	income	NOUN
iiclr-17530	411	51	from	from	ADP
iiclr-17530	411	52	several	several	ADJ
iiclr-17530	411	53	states	state	NOUN
iiclr-17530	411	54	.	.	PUNCT
iiclr-17530	411	55	"	"	PUNCT
iiclr-17530	412	1	andrew	andrew	PROPN
iiclr-17530	412	2	j.	j.	PROPN
iiclr-17530	412	3	hoerner	hoerner	PROPN
iiclr-17530	412	4	,	,	PUNCT
iiclr-17530	412	5	a	a	DET
iiclr-17530	412	6	nation	nation	NOUN
iiclr-17530	412	7	of	of	ADP
iiclr-17530	412	8	migrants	migrant	NOUN
iiclr-17530	412	9	:	:	PUNCT
iiclr-17530	412	10	when	when	SCONJ
iiclr-17530	412	11	a	a	DET
iiclr-17530	412	12	taxpayer	taxpayer	NOUN
iiclr-17530	412	13	has	have	VERB
iiclr-17530	412	14	income	income	NOUN
iiclr-17530	412	15	from	from	ADP
iiclr-17530	412	16	several	several	ADJ
iiclr-17530	412	17	states	state	NOUN
iiclr-17530	412	18	,	,	PUNCT
iiclr-17530	412	19	92	92	NUM
iiclr-17530	412	20	st	st	PROPN
iiclr-17530	412	21	.	.	PROPN
iiclr-17530	412	22	tax	tax	PROPN
iiclr-17530	412	23	notes	note	NOUN
iiclr-17530	412	24	71	71	NUM
iiclr-17530	412	25	-	-	SYM
iiclr-17530	412	26	13	13	NUM
iiclr-17530	412	27	,	,	PUNCT
iiclr-17530	412	28	apr	apr	NOUN
iiclr-17530	412	29	.	.	PROPN
iiclr-17530	412	30	13	13	NUM
iiclr-17530	412	31	,	,	PUNCT
iiclr-17530	412	32	1992	1992	NUM
iiclr-17530	412	33	.	.	PUNCT
iiclr-17530	413	1	80	80	NUM
iiclr-17530	413	2	.	.	PUNCT
iiclr-17530	414	1	see	see	VERB
iiclr-17530	414	2	fta	fta	PROPN
iiclr-17530	414	3	report	report	PROPN
iiclr-17530	414	4	,	,	PUNCT
iiclr-17530	414	5	supra	supra	PROPN
iiclr-17530	414	6	note	note	NOUN
iiclr-17530	414	7	79	79	NUM
iiclr-17530	414	8	.	.	PUNCT
iiclr-17530	414	9	81	81	NUM
iiclr-17530	414	10	.	.	PUNCT
iiclr-17530	415	1	states	state	NOUN
iiclr-17530	415	2	with	with	ADP
iiclr-17530	415	3	no	no	DET
iiclr-17530	415	4	income	income	NOUN
iiclr-17530	415	5	tax	tax	NOUN
iiclr-17530	415	6	include	include	VERB
iiclr-17530	415	7	:	:	PUNCT
iiclr-17530	415	8	alaska	alaska	PROPN
iiclr-17530	415	9	,	,	PUNCT
iiclr-17530	415	10	florida	florida	PROPN
iiclr-17530	415	11	,	,	PUNCT
iiclr-17530	415	12	nevada	nevada	PROPN
iiclr-17530	415	13	,	,	PUNCT
iiclr-17530	415	14	new	new	PROPN
iiclr-17530	415	15	hampshire	hampshire	PROPN
iiclr-17530	415	16	,	,	PUNCT
iiclr-17530	415	17	south	south	PROPN
iiclr-17530	415	18	dakota	dakota	PROPN
iiclr-17530	415	19	,	,	PUNCT
iiclr-17530	415	20	tennessee	tennessee	PROPN
iiclr-17530	415	21	,	,	PUNCT
iiclr-17530	415	22	texas	texas	PROPN
iiclr-17530	415	23	,	,	PUNCT
iiclr-17530	415	24	washington	washington	PROPN
iiclr-17530	415	25	,	,	PUNCT
iiclr-17530	415	26	and	and	CCONJ
iiclr-17530	415	27	wyoming	wyoming	PROPN
iiclr-17530	415	28	.	.	PUNCT
iiclr-17530	416	1	see	see	VERB
iiclr-17530	416	2	almond	almond	NOUN
iiclr-17530	416	3	,	,	PUNCT
iiclr-17530	416	4	supra	supra	PROPN
iiclr-17530	416	5	note	note	NOUN
iiclr-17530	416	6	78	78	NUM
iiclr-17530	416	7	,	,	PUNCT
iiclr-17530	416	8	at	at	ADP
iiclr-17530	416	9	9	9	NUM
iiclr-17530	416	10	;	;	PUNCT
iiclr-17530	416	11	baker	baker	PROPN
iiclr-17530	416	12	,	,	PUNCT
iiclr-17530	416	13	supra	supra	PROPN
iiclr-17530	416	14	note	note	NOUN
iiclr-17530	416	15	74	74	NUM
iiclr-17530	416	16	,	,	PUNCT
iiclr-17530	416	17	at	at	ADP
iiclr-17530	416	18	3	3	NUM
iiclr-17530	416	19	;	;	PUNCT
iiclr-17530	416	20	yassinger	yassinger	NOUN
iiclr-17530	416	21	,	,	PUNCT
iiclr-17530	416	22	supra	supra	PROPN
iiclr-17530	416	23	note	note	NOUN
iiclr-17530	416	24	74	74	NUM
iiclr-17530	416	25	,	,	PUNCT
iiclr-17530	416	26	at	at	ADP
iiclr-17530	416	27	763	763	NUM
iiclr-17530	416	28	.	.	PUNCT
iiclr-17530	417	1	82	82	NUM
iiclr-17530	417	2	.	.	PUNCT
iiclr-17530	418	1	athletes	athlete	NOUN
iiclr-17530	418	2	also	also	ADV
iiclr-17530	418	3	have	have	AUX
iiclr-17530	418	4	regularly	regularly	ADV
iiclr-17530	418	5	scheduled	schedule	VERB
iiclr-17530	418	6	games	game	NOUN
iiclr-17530	418	7	in	in	ADP
iiclr-17530	418	8	canada	canada	PROPN
iiclr-17530	418	9	.	.	PUNCT
iiclr-17530	419	1	an	an	DET
iiclr-17530	419	2	example	example	NOUN
iiclr-17530	419	3	can	can	AUX
iiclr-17530	419	4	be	be	AUX
iiclr-17530	419	5	illustrated	illustrate	VERB
iiclr-17530	419	6	using	use	VERB
iiclr-17530	419	7	chicago	chicago	PROPN
iiclr-17530	419	8	's	's	PART
iiclr-17530	419	9	professional	professional	ADJ
iiclr-17530	419	10	teams	team	NOUN
iiclr-17530	419	11	and	and	CCONJ
iiclr-17530	419	12	their	their	PRON
iiclr-17530	419	13	team	team	NOUN
iiclr-17530	419	14	schedules	schedule	NOUN
iiclr-17530	419	15	for	for	ADP
iiclr-17530	419	16	baseball	baseball	NOUN
iiclr-17530	419	17	,	,	PUNCT
iiclr-17530	419	18	basketball	basketball	NOUN
iiclr-17530	419	19	,	,	PUNCT
iiclr-17530	419	20	and	and	CCONJ
iiclr-17530	419	21	hockey	hockey	NOUN
iiclr-17530	419	22	.	.	PUNCT
iiclr-17530	420	1	in	in	ADP
iiclr-17530	420	2	baseball	baseball	NOUN
iiclr-17530	420	3	,	,	PUNCT
iiclr-17530	420	4	for	for	ADP
iiclr-17530	420	5	the	the	DET
iiclr-17530	420	6	1998	1998	NUM
iiclr-17530	420	7	season	season	NOUN
iiclr-17530	420	8	,	,	PUNCT
iiclr-17530	420	9	the	the	DET
iiclr-17530	420	10	chicago	chicago	PROPN
iiclr-17530	420	11	cubs	cub	NOUN
iiclr-17530	420	12	had	have	VERB
iiclr-17530	420	13	162	162	NUM
iiclr-17530	420	14	total	total	ADJ
iiclr-17530	420	15	games	game	NOUN
iiclr-17530	420	16	with	with	ADP
iiclr-17530	420	17	three	three	NUM
iiclr-17530	420	18	games	game	NOUN
iiclr-17530	420	19	played	play	VERB
iiclr-17530	420	20	in	in	ADP
iiclr-17530	420	21	canada	canada	PROPN
iiclr-17530	420	22	.	.	PUNCT
iiclr-17530	421	1	see	see	VERB
iiclr-17530	421	2	chicago	chicago	PROPN
iiclr-17530	421	3	cubs	cub	NOUN
iiclr-17530	421	4	team	team	NOUN
iiclr-17530	421	5	schedule	schedule	NOUN
iiclr-17530	421	6	:	:	PUNCT
iiclr-17530	421	7	baseball	baseball	NOUN
iiclr-17530	421	8	news	news	NOUN
iiclr-17530	421	9	,	,	PUNCT
iiclr-17530	421	10	scores	score	NOUN
iiclr-17530	421	11	,	,	PUNCT
iiclr-17530	421	12	standings	standing	NOUN
iiclr-17530	421	13	,	,	PUNCT
iiclr-17530	421	14	stats	stat	NOUN
iiclr-17530	421	15	and	and	CCONJ
iiclr-17530	421	16	more	more	ADJ
iiclr-17530	421	17	from	from	ADP
iiclr-17530	421	18	espn	espn	PROPN
iiclr-17530	421	19	sportszone	sportszone	PROPN
iiclr-17530	421	20	(	(	PUNCT
iiclr-17530	421	21	visited	visit	VERB
iiclr-17530	421	22	jan	jan	PROPN
iiclr-17530	421	23	.	.	PROPN
iiclr-17530	421	24	23	23	NUM
iiclr-17530	421	25	,	,	PUNCT
iiclr-17530	421	26	1999	1999	NUM
iiclr-17530	421	27	)	)	PUNCT
iiclr-17530	422	1	<	<	X
iiclr-17530	422	2	http://www.espn.go.com	http://www.espn.go.com	X
iiclr-17530	422	3	>	>	X
iiclr-17530	422	4	.	.	PUNCT
iiclr-17530	423	1	in	in	ADP
iiclr-17530	423	2	basketball	basketball	NOUN
iiclr-17530	423	3	,	,	PUNCT
iiclr-17530	423	4	for	for	ADP
iiclr-17530	423	5	the	the	DET
iiclr-17530	423	6	1996	1996	NUM
iiclr-17530	423	7	-	-	SYM
iiclr-17530	423	8	1997	1997	NUM
iiclr-17530	423	9	season	season	NOUN
iiclr-17530	423	10	,	,	PUNCT
iiclr-17530	423	11	the	the	DET
iiclr-17530	423	12	chicago	chicago	PROPN
iiclr-17530	423	13	bulls	bull	NOUN
iiclr-17530	423	14	had	have	VERB
iiclr-17530	423	15	a	a	DET
iiclr-17530	423	16	total	total	NOUN
iiclr-17530	423	17	of	of	ADP
iiclr-17530	423	18	90	90	NUM
iiclr-17530	423	19	games	game	NOUN
iiclr-17530	423	20	,	,	PUNCT
iiclr-17530	423	21	three	three	NUM
iiclr-17530	423	22	of	of	ADP
iiclr-17530	423	23	which	which	PRON
iiclr-17530	423	24	were	be	AUX
iiclr-17530	423	25	played	play	VERB
iiclr-17530	423	26	in	in	ADP
iiclr-17530	423	27	canada	canada	PROPN
iiclr-17530	423	28	.	.	PUNCT
iiclr-17530	424	1	see	see	VERB
iiclr-17530	424	2	chicago	chicago	PROPN
iiclr-17530	424	3	season	season	NOUN
iiclr-17530	424	4	schedule	schedule	NOUN
iiclr-17530	424	5	(	(	PUNCT
iiclr-17530	424	6	visited	visit	VERB
iiclr-17530	424	7	jan	jan	PROPN
iiclr-17530	424	8	.	.	PROPN
iiclr-17530	424	9	23	23	NUM
iiclr-17530	424	10	,	,	PUNCT
iiclr-17530	424	11	1999	1999	NUM
iiclr-17530	424	12	)	)	PUNCT
iiclr-17530	425	1	<	<	X
iiclr-17530	425	2	http://www.espn.go.coni	http://www.espn.go.coni	X
iiclr-17530	425	3	>	>	X
iiclr-17530	425	4	.	.	PUNCT
iiclr-17530	426	1	in	in	ADP
iiclr-17530	426	2	hockey	hockey	NOUN
iiclr-17530	426	3	,	,	PUNCT
iiclr-17530	426	4	for	for	ADP
iiclr-17530	426	5	the	the	DET
iiclr-17530	426	6	1996	1996	NUM
iiclr-17530	426	7	-	-	SYM
iiclr-17530	426	8	1997	1997	NUM
iiclr-17530	426	9	season	season	NOUN
iiclr-17530	426	10	,	,	PUNCT
iiclr-17530	426	11	the	the	DET
iiclr-17530	426	12	chicago	chicago	PROPN
iiclr-17530	426	13	blackhawks	blackhawks	PROPN
iiclr-17530	426	14	had	have	VERB
iiclr-17530	426	15	a	a	DET
iiclr-17530	426	16	total	total	NOUN
iiclr-17530	426	17	of	of	ADP
iiclr-17530	426	18	82	82	NUM
iiclr-17530	426	19	regular	regular	ADJ
iiclr-17530	426	20	season	season	NOUN
iiclr-17530	426	21	games	game	NOUN
iiclr-17530	426	22	of	of	ADP
iiclr-17530	426	23	which	which	PRON
iiclr-17530	426	24	10	10	NUM
iiclr-17530	426	25	games	game	NOUN
iiclr-17530	426	26	were	be	AUX
iiclr-17530	426	27	played	play	VERB
iiclr-17530	426	28	in	in	ADP
iiclr-17530	426	29	canada	canada	PROPN
iiclr-17530	426	30	.	.	PUNCT
iiclr-17530	427	1	chicago	chicago	PROPN
iiclr-17530	427	2	season	season	NOUN
iiclr-17530	427	3	schedule	schedule	NOUN
iiclr-17530	427	4	(	(	PUNCT
iiclr-17530	427	5	visited	visit	VERB
iiclr-17530	427	6	jan	jan	PROPN
iiclr-17530	427	7	.	.	PROPN
iiclr-17530	427	8	23	23	NUM
iiclr-17530	427	9	,	,	PUNCT
iiclr-17530	427	10	1999	1999	NUM
iiclr-17530	427	11	)	)	PUNCT
iiclr-17530	428	1	<	<	X
iiclr-17530	428	2	http://www.espn.go.com	http://www.espn.go.com	X
iiclr-17530	428	3	>	>	X
iiclr-17530	428	4	.	.	PROPN
iiclr-17530	429	1	83	83	NUM
iiclr-17530	429	2	.	.	PUNCT
iiclr-17530	430	1	see	see	VERB
iiclr-17530	430	2	plattner	plattner	NOUN
iiclr-17530	430	3	,	,	PUNCT
iiclr-17530	430	4	supra	supra	PROPN
iiclr-17530	430	5	note	note	NOUN
iiclr-17530	430	6	4	4	NUM
iiclr-17530	430	7	,	,	PUNCT
iiclr-17530	430	8	at	at	ADP
iiclr-17530	430	9	37	37	NUM
iiclr-17530	430	10	n.3	n.3	NOUN
iiclr-17530	430	11	.	.	PUNCT
iiclr-17530	431	1	in	in	ADP
iiclr-17530	431	2	major	major	ADJ
iiclr-17530	431	3	league	league	NOUN
iiclr-17530	431	4	baseball	baseball	NOUN
iiclr-17530	431	5	,	,	PUNCT
iiclr-17530	431	6	teams	team	NOUN
iiclr-17530	431	7	reside	reside	VERB
iiclr-17530	431	8	in	in	ADP
iiclr-17530	431	9	17	17	NUM
iiclr-17530	431	10	different	different	ADJ
iiclr-17530	431	11	states	state	NOUN
iiclr-17530	431	12	as	as	ADV
iiclr-17530	431	13	well	well	ADV
iiclr-17530	431	14	as	as	ADP
iiclr-17530	431	15	in	in	ADP
iiclr-17530	431	16	two	two	NUM
iiclr-17530	431	17	canadian	canadian	ADJ
iiclr-17530	431	18	provinces	province	NOUN
iiclr-17530	431	19	.	.	PUNCT
iiclr-17530	432	1	the	the	DET
iiclr-17530	432	2	national	national	PROPN
iiclr-17530	432	3	basketball	basketball	NOUN
iiclr-17530	432	4	association	association	PROPN
iiclr-17530	432	5	has	have	VERB
iiclr-17530	432	6	teams	team	NOUN
iiclr-17530	432	7	which	which	PRON
iiclr-17530	432	8	reside	reside	VERB
iiclr-17530	432	9	in	in	ADP
iiclr-17530	432	10	20	20	NUM
iiclr-17530	432	11	different	different	ADJ
iiclr-17530	432	12	states	state	NOUN
iiclr-17530	432	13	as	as	ADV
iiclr-17530	432	14	well	well	ADV
iiclr-17530	432	15	as	as	ADP
iiclr-17530	432	16	the	the	DET
iiclr-17530	432	17	district	district	NOUN
iiclr-17530	432	18	of	of	ADP
iiclr-17530	432	19	columbia	columbia	PROPN
iiclr-17530	432	20	and	and	CCONJ
iiclr-17530	432	21	two	two	NUM
iiclr-17530	432	22	canadian	canadian	ADJ
iiclr-17530	432	23	provinces	province	NOUN
iiclr-17530	432	24	.	.	PUNCT
iiclr-17530	433	1	the	the	DET
iiclr-17530	433	2	national	national	PROPN
iiclr-17530	433	3	football	football	PROPN
iiclr-17530	433	4	league	league	PROPN
iiclr-17530	433	5	has	have	VERB
iiclr-17530	433	6	teams	team	NOUN
iiclr-17530	433	7	in	in	ADP
iiclr-17530	433	8	21	21	NUM
iiclr-17530	433	9	different	different	ADJ
iiclr-17530	433	10	states	state	NOUN
iiclr-17530	433	11	and	and	CCONJ
iiclr-17530	433	12	the	the	DET
iiclr-17530	433	13	district	district	NOUN
iiclr-17530	433	14	of	of	ADP
iiclr-17530	433	15	columbia	columbia	PROPN
iiclr-17530	433	16	.	.	PUNCT
iiclr-17530	434	1	the	the	DET
iiclr-17530	434	2	national	national	PROPN
iiclr-17530	434	3	hockey	hockey	PROPN
iiclr-17530	434	4	league	league	PROPN
iiclr-17530	434	5	has	have	VERB
iiclr-17530	434	6	teams	team	NOUN
iiclr-17530	434	7	in	in	ADP
iiclr-17530	434	8	13	13	NUM
iiclr-17530	434	9	different	different	ADJ
iiclr-17530	434	10	states	state	NOUN
iiclr-17530	434	11	as	as	ADV
iiclr-17530	434	12	well	well	ADV
iiclr-17530	434	13	as	as	ADP
iiclr-17530	434	14	the	the	DET
iiclr-17530	434	15	district	district	NOUN
iiclr-17530	434	16	of	of	ADP
iiclr-17530	434	17	columbia	columbia	PROPN
iiclr-17530	434	18	and	and	CCONJ
iiclr-17530	434	19	six	six	NUM
iiclr-17530	434	20	franchises	franchise	NOUN
iiclr-17530	434	21	in	in	ADP
iiclr-17530	434	22	canada	canada	PROPN
iiclr-17530	434	23	.	.	PUNCT
iiclr-17530	435	1	this	this	PRON
iiclr-17530	435	2	,	,	PUNCT
iiclr-17530	435	3	in	in	ADP
iiclr-17530	435	4	turn	turn	NOUN
iiclr-17530	435	5	,	,	PUNCT
iiclr-17530	435	6	has	have	AUX
iiclr-17530	435	7	led	lead	VERB
iiclr-17530	435	8	many	many	ADJ
iiclr-17530	435	9	athletes	athlete	NOUN
iiclr-17530	435	10	to	to	PART
iiclr-17530	435	11	complain	complain	VERB
iiclr-17530	435	12	about	about	ADP
iiclr-17530	435	13	the	the	DET
iiclr-17530	435	14	difficulty	difficulty	NOUN
iiclr-17530	435	15	of	of	ADP
iiclr-17530	435	16	filing	file	VERB
iiclr-17530	435	17	their	their	PRON
iiclr-17530	435	18	tax	tax	NOUN
iiclr-17530	435	19	returns	return	NOUN
iiclr-17530	435	20	.	.	PUNCT
iiclr-17530	436	1	see	see	VERB
iiclr-17530	436	2	generally	generally	ADV
iiclr-17530	436	3	novak	novak	ADJ
iiclr-17530	436	4	,	,	PUNCT
iiclr-17530	436	5	supra	supra	PROPN
iiclr-17530	436	6	note	note	NOUN
iiclr-17530	436	7	4	4	NUM
iiclr-17530	436	8	,	,	PUNCT
iiclr-17530	436	9	at	at	ADP
iiclr-17530	436	10	21	21	NUM
iiclr-17530	436	11	(	(	PUNCT
iiclr-17530	436	12	discussing	discuss	VERB
iiclr-17530	436	13	the	the	DET
iiclr-17530	436	14	difficulties	difficulty	NOUN
iiclr-17530	436	15	posed	pose	VERB
iiclr-17530	436	16	by	by	ADP
iiclr-17530	436	17	having	have	VERB
iiclr-17530	436	18	to	to	PART
iiclr-17530	436	19	file	file	VERB
iiclr-17530	436	20	multiple	multiple	ADJ
iiclr-17530	436	21	tax	tax	NOUN
iiclr-17530	436	22	returns	return	NOUN
iiclr-17530	436	23	)	)	PUNCT
iiclr-17530	436	24	.	.	PUNCT
iiclr-17530	437	1	84	84	NUM
iiclr-17530	437	2	.	.	PUNCT
iiclr-17530	438	1	see	see	VERB
iiclr-17530	438	2	fta	fta	PROPN
iiclr-17530	438	3	report	report	PROPN
iiclr-17530	438	4	,	,	PUNCT
iiclr-17530	438	5	supra	supra	PROPN
iiclr-17530	438	6	note	note	NOUN
iiclr-17530	438	7	79	79	NUM
iiclr-17530	438	8	.	.	PUNCT
iiclr-17530	439	1	[	[	X
iiclr-17530	439	2	vol	vol	NOUN
iiclr-17530	439	3	.	.	PUNCT
iiclr-17530	440	1	10	10	NUM
iiclr-17530	440	2	:	:	SYM
iiclr-17530	440	3	1	1	NUM
iiclr-17530	440	4	the	the	DET
iiclr-17530	440	5	taxation	taxation	NOUN
iiclr-17530	440	6	of	of	ADP
iiclr-17530	440	7	professional	professional	ADJ
iiclr-17530	440	8	athletes	athlete	NOUN
iiclr-17530	440	9	and	and	CCONJ
iiclr-17530	440	10	compliance	compliance	NOUN
iiclr-17530	440	11	issues	issue	NOUN
iiclr-17530	440	12	involved	involve	VERB
iiclr-17530	440	13	in	in	ADP
iiclr-17530	440	14	the	the	DET
iiclr-17530	440	15	taxation	taxation	NOUN
iiclr-17530	440	16	of	of	ADP
iiclr-17530	440	17	nonresident	nonresident	ADJ
iiclr-17530	440	18	team	team	NOUN
iiclr-17530	440	19	members	member	NOUN
iiclr-17530	440	20	.	.	PUNCT
iiclr-17530	440	21	"	"	PUNCT
iiclr-17530	441	1	5	5	NUM
iiclr-17530	441	2	1	1	NUM
iiclr-17530	441	3	.	.	PUNCT
iiclr-17530	441	4	uniform	uniform	ADJ
iiclr-17530	441	5	apportionment	apportionment	PROPN
iiclr-17530	441	6	model	model	NOUN
iiclr-17530	441	7	"	"	PUNCT
iiclr-17530	441	8	the	the	DET
iiclr-17530	441	9	essence	essence	NOUN
iiclr-17530	441	10	of	of	ADP
iiclr-17530	441	11	a	a	DET
iiclr-17530	441	12	uniform	uniform	NOUN
iiclr-17530	441	13	[	[	X
iiclr-17530	441	14	apportionment	apportionment	NOUN
iiclr-17530	441	15	model	model	NOUN
iiclr-17530	441	16	)	)	PUNCT
iiclr-17530	441	17	is	be	AUX
iiclr-17530	441	18	an	an	DET
iiclr-17530	441	19	agreement	agreement	NOUN
iiclr-17530	441	20	among	among	ADP
iiclr-17530	441	21	states	state	NOUN
iiclr-17530	441	22	hosting	host	VERB
iiclr-17530	441	23	professional	professional	ADJ
iiclr-17530	441	24	sports	sport	NOUN
iiclr-17530	441	25	teams	team	NOUN
iiclr-17530	441	26	to	to	PART
iiclr-17530	441	27	treat	treat	VERB
iiclr-17530	441	28	all	all	DET
iiclr-17530	441	29	nonresident	nonresident	ADJ
iiclr-17530	441	30	professional	professional	ADJ
iiclr-17530	441	31	athletes	athlete	NOUN
iiclr-17530	441	32	playing	play	VERB
iiclr-17530	441	33	in	in	ADP
iiclr-17530	441	34	their	their	PRON
iiclr-17530	441	35	respective	respective	ADJ
iiclr-17530	441	36	states	state	NOUN
iiclr-17530	441	37	in	in	ADP
iiclr-17530	441	38	the	the	DET
iiclr-17530	441	39	same	same	ADJ
iiclr-17530	441	40	manner	manner	NOUN
iiclr-17530	441	41	.	.	PUNCT
iiclr-17530	442	1	"	"	PUNCT
iiclr-17530	442	2	"	"	PUNCT
iiclr-17530	442	3	this	this	PRON
iiclr-17530	442	4	would	would	AUX
iiclr-17530	442	5	provide	provide	VERB
iiclr-17530	442	6	for	for	ADP
iiclr-17530	442	7	a	a	DET
iiclr-17530	442	8	consistent	consistent	ADJ
iiclr-17530	442	9	approach	approach	NOUN
iiclr-17530	442	10	to	to	ADP
iiclr-17530	442	11	the	the	DET
iiclr-17530	442	12	division	division	NOUN
iiclr-17530	442	13	of	of	ADP
iiclr-17530	442	14	income	income	NOUN
iiclr-17530	442	15	by	by	ADP
iiclr-17530	442	16	all	all	DET
iiclr-17530	442	17	states	state	NOUN
iiclr-17530	442	18	taxing	tax	VERB
iiclr-17530	442	19	nonresident	nonresident	ADJ
iiclr-17530	442	20	team	team	NOUN
iiclr-17530	442	21	members	member	NOUN
iiclr-17530	442	22	.	.	PUNCT
iiclr-17530	443	1	"7	"7	ADJ
iiclr-17530	443	2	"	"	PUNCT
iiclr-17530	443	3	athletes	athlete	NOUN
iiclr-17530	443	4	would	would	AUX
iiclr-17530	443	5	allocate	allocate	VERB
iiclr-17530	443	6	their	their	PRON
iiclr-17530	443	7	income	income	NOUN
iiclr-17530	443	8	for	for	ADP
iiclr-17530	443	9	tax	tax	NOUN
iiclr-17530	443	10	purposes	purpose	NOUN
iiclr-17530	443	11	in	in	ADP
iiclr-17530	443	12	the	the	DET
iiclr-17530	443	13	same	same	ADJ
iiclr-17530	443	14	way	way	NOUN
iiclr-17530	443	15	for	for	ADP
iiclr-17530	443	16	each	each	DET
iiclr-17530	443	17	state	state	NOUN
iiclr-17530	443	18	in	in	ADP
iiclr-17530	443	19	which	which	PRON
iiclr-17530	443	20	they	they	PRON
iiclr-17530	443	21	play	play	VERB
iiclr-17530	443	22	.	.	PUNCT
iiclr-17530	444	1	""8	""8	NOUN
iiclr-17530	444	2	this	this	DET
iiclr-17530	444	3	model	model	NOUN
iiclr-17530	444	4	would	would	AUX
iiclr-17530	444	5	help	help	VERB
iiclr-17530	444	6	address	address	VERB
iiclr-17530	444	7	several	several	ADJ
iiclr-17530	444	8	problems	problem	NOUN
iiclr-17530	444	9	facing	face	VERB
iiclr-17530	444	10	athletes	athlete	NOUN
iiclr-17530	444	11	and	and	CCONJ
iiclr-17530	444	12	tax	tax	NOUN
iiclr-17530	444	13	authorities	authority	NOUN
iiclr-17530	444	14	including	include	VERB
iiclr-17530	444	15	"	"	PUNCT
iiclr-17530	444	16	compliance	compliance	NOUN
iiclr-17530	444	17	,	,	PUNCT
iiclr-17530	444	18	uniformity	uniformity	NOUN
iiclr-17530	444	19	,	,	PUNCT
iiclr-17530	444	20	"	"	PUNCT
iiclr-17530	444	21	'	'	PUNCT
iiclr-17530	444	22	discrimination	discrimination	NOUN
iiclr-17530	444	23	,	,	PUNCT
iiclr-17530	444	24	and	and	CCONJ
iiclr-17530	444	25	interstate	interstate	ADJ
iiclr-17530	444	26	tax	tax	NOUN
iiclr-17530	444	27	warfare	warfare	NOUN
iiclr-17530	444	28	.	.	PUNCT
iiclr-17530	444	29	"	"	PUNCT
iiclr-17530	444	30	'	'	PUNCT
iiclr-17530	444	31	85	85	NUM
iiclr-17530	444	32	.	.	PUNCT
iiclr-17530	445	1	i	i	PRON
iiclr-17530	445	2	d.	d.	PROPN
iiclr-17530	445	3	the	the	DET
iiclr-17530	445	4	task	task	PROPN
iiclr-17530	445	5	force	force	NOUN
iiclr-17530	445	6	also	also	ADV
iiclr-17530	445	7	made	make	VERB
iiclr-17530	445	8	two	two	NUM
iiclr-17530	445	9	recommendations	recommendation	NOUN
iiclr-17530	445	10	to	to	ADP
iiclr-17530	445	11	the	the	DET
iiclr-17530	445	12	states	state	NOUN
iiclr-17530	445	13	in	in	ADP
iiclr-17530	445	14	regard	regard	NOUN
iiclr-17530	445	15	to	to	ADP
iiclr-17530	445	16	why	why	SCONJ
iiclr-17530	445	17	there	there	PRON
iiclr-17530	445	18	needs	need	VERB
iiclr-17530	445	19	to	to	PART
iiclr-17530	445	20	be	be	AUX
iiclr-17530	445	21	uniformity	uniformity	NOUN
iiclr-17530	445	22	in	in	ADP
iiclr-17530	445	23	filing	filing	NOUN
iiclr-17530	445	24	.	.	PUNCT
iiclr-17530	446	1	the	the	DET
iiclr-17530	446	2	first	first	ADJ
iiclr-17530	446	3	was	be	AUX
iiclr-17530	446	4	that	that	SCONJ
iiclr-17530	446	5	"	"	PUNCT
iiclr-17530	446	6	[	[	PUNCT
iiclr-17530	446	7	s]tates	s]tate	NOUN
iiclr-17530	446	8	should	should	AUX
iiclr-17530	446	9	adopt	adopt	VERB
iiclr-17530	446	10	a	a	DET
iiclr-17530	446	11	uniform	uniform	ADJ
iiclr-17530	446	12	formula	formula	NOUN
iiclr-17530	446	13	for	for	ADP
iiclr-17530	446	14	apportioning	apportion	VERB
iiclr-17530	446	15	the	the	DET
iiclr-17530	446	16	income	income	NOUN
iiclr-17530	446	17	of	of	ADP
iiclr-17530	446	18	team	team	NOUN
iiclr-17530	446	19	members	member	NOUN
iiclr-17530	446	20	.	.	PUNCT
iiclr-17530	446	21	"	"	PUNCT
iiclr-17530	447	1	i	i	PRON
iiclr-17530	447	2	d.	d.	PROPN
iiclr-17530	447	3	the	the	DET
iiclr-17530	447	4	task	task	PROPN
iiclr-17530	447	5	force	force	NOUN
iiclr-17530	447	6	stated	state	VERB
iiclr-17530	447	7	that	that	SCONJ
iiclr-17530	447	8	"	"	PUNCT
iiclr-17530	447	9	[	[	X
iiclr-17530	447	10	u]niformity	u]niformity	NOUN
iiclr-17530	447	11	is	be	AUX
iiclr-17530	447	12	the	the	DET
iiclr-17530	447	13	key	key	NOUN
iiclr-17530	447	14	to	to	ADP
iiclr-17530	447	15	insuring	insure	VERB
iiclr-17530	447	16	complete	complete	ADJ
iiclr-17530	447	17	taxation	taxation	NOUN
iiclr-17530	447	18	of	of	ADP
iiclr-17530	447	19	the	the	DET
iiclr-17530	447	20	income	income	NOUN
iiclr-17530	447	21	and	and	CCONJ
iiclr-17530	447	22	appropriate	appropriate	ADJ
iiclr-17530	447	23	treatment	treatment	NOUN
iiclr-17530	447	24	of	of	ADP
iiclr-17530	447	25	the	the	DET
iiclr-17530	447	26	taxpayer	taxpayer	NOUN
iiclr-17530	447	27	as	as	ADV
iiclr-17530	447	28	well	well	ADV
iiclr-17530	447	29	as	as	ADP
iiclr-17530	447	30	effectively	effectively	ADV
iiclr-17530	447	31	forestalling	forestall	VERB
iiclr-17530	447	32	any	any	DET
iiclr-17530	447	33	potential	potential	ADJ
iiclr-17530	447	34	federal	federal	ADJ
iiclr-17530	447	35	government	government	NOUN
iiclr-17530	447	36	intervention	intervention	NOUN
iiclr-17530	447	37	.	.	PUNCT
iiclr-17530	448	1	in	in	ADP
iiclr-17530	448	2	addition	addition	NOUN
iiclr-17530	448	3	,	,	PUNCT
iiclr-17530	448	4	the	the	DET
iiclr-17530	448	5	compliance	compliance	NOUN
iiclr-17530	448	6	burden	burden	NOUN
iiclr-17530	448	7	facing	face	VERB
iiclr-17530	448	8	taxpayers	taxpayer	NOUN
iiclr-17530	448	9	,	,	PUNCT
iiclr-17530	448	10	teams	team	NOUN
iiclr-17530	448	11	and	and	CCONJ
iiclr-17530	448	12	states	state	NOUN
iiclr-17530	448	13	can	can	AUX
iiclr-17530	448	14	be	be	AUX
iiclr-17530	448	15	addressed	address	VERB
iiclr-17530	448	16	effectively	effectively	ADV
iiclr-17530	448	17	only	only	ADV
iiclr-17530	448	18	through	through	ADP
iiclr-17530	448	19	a	a	DET
iiclr-17530	448	20	consistent	consistent	ADJ
iiclr-17530	448	21	method	method	NOUN
iiclr-17530	448	22	of	of	ADP
iiclr-17530	448	23	taxation	taxation	NOUN
iiclr-17530	448	24	.	.	PUNCT
iiclr-17530	448	25	"	"	PUNCT
iiclr-17530	449	1	i	i	PRON
iiclr-17530	449	2	d.	d.	VERB
iiclr-17530	449	3	the	the	DET
iiclr-17530	449	4	second	second	ADJ
iiclr-17530	449	5	recommendation	recommendation	NOUN
iiclr-17530	449	6	was	be	AUX
iiclr-17530	449	7	that	that	SCONJ
iiclr-17530	449	8	"	"	PUNCT
iiclr-17530	449	9	s]tates	s]tate	NOUN
iiclr-17530	449	10	should	should	AUX
iiclr-17530	449	11	take	take	VERB
iiclr-17530	449	12	affirmative	affirmative	ADJ
iiclr-17530	449	13	steps	step	NOUN
iiclr-17530	449	14	to	to	PART
iiclr-17530	449	15	reduce	reduce	VERB
iiclr-17530	449	16	the	the	DET
iiclr-17530	449	17	return	return	NOUN
iiclr-17530	449	18	filing	filing	NOUN
iiclr-17530	449	19	and	and	CCONJ
iiclr-17530	449	20	compliance	compliance	NOUN
iiclr-17530	449	21	burden	burden	NOUN
iiclr-17530	449	22	facing	face	VERB
iiclr-17530	449	23	team	team	NOUN
iiclr-17530	449	24	members	member	NOUN
iiclr-17530	449	25	and	and	CCONJ
iiclr-17530	449	26	sports	sport	NOUN
iiclr-17530	449	27	teams	team	NOUN
iiclr-17530	449	28	.	.	PUNCT
iiclr-17530	449	29	"	"	PUNCT
iiclr-17530	450	1	i	i	PRON
iiclr-17530	450	2	d.	d.	PROPN
iiclr-17530	450	3	the	the	DET
iiclr-17530	450	4	task	task	PROPN
iiclr-17530	450	5	force	force	NOUN
iiclr-17530	450	6	stated	state	VERB
iiclr-17530	450	7	:	:	PUNCT
iiclr-17530	450	8	[	[	X
iiclr-17530	450	9	t]he	t]he	ADV
iiclr-17530	450	10	practical	practical	ADJ
iiclr-17530	450	11	difficulties	difficulty	NOUN
iiclr-17530	450	12	and	and	CCONJ
iiclr-17530	450	13	costs	cost	NOUN
iiclr-17530	450	14	associated	associate	VERB
iiclr-17530	450	15	with	with	ADP
iiclr-17530	450	16	the	the	DET
iiclr-17530	450	17	filing	filing	NOUN
iiclr-17530	450	18	of	of	ADP
iiclr-17530	450	19	tax	tax	NOUN
iiclr-17530	450	20	returns	return	NOUN
iiclr-17530	450	21	in	in	ADP
iiclr-17530	450	22	each	each	PRON
iiclr-17530	450	23	of	of	ADP
iiclr-17530	450	24	the	the	DET
iiclr-17530	450	25	states	state	NOUN
iiclr-17530	450	26	in	in	ADP
iiclr-17530	450	27	which	which	PRON
iiclr-17530	450	28	team	team	NOUN
iiclr-17530	450	29	members	member	NOUN
iiclr-17530	450	30	and	and	CCONJ
iiclr-17530	450	31	teams	team	NOUN
iiclr-17530	450	32	perform	perform	VERB
iiclr-17530	450	33	are	be	AUX
iiclr-17530	450	34	substantial	substantial	ADJ
iiclr-17530	450	35	and	and	CCONJ
iiclr-17530	450	36	real	real	ADJ
iiclr-17530	450	37	and	and	CCONJ
iiclr-17530	450	38	should	should	AUX
iiclr-17530	450	39	be	be	AUX
iiclr-17530	450	40	addressed	address	VERB
iiclr-17530	450	41	by	by	ADP
iiclr-17530	450	42	the	the	DET
iiclr-17530	450	43	states	state	NOUN
iiclr-17530	450	44	.	.	PUNCT
iiclr-17530	451	1	state	state	NOUN
iiclr-17530	451	2	tax	tax	NOUN
iiclr-17530	451	3	agencies	agency	NOUN
iiclr-17530	451	4	also	also	ADV
iiclr-17530	451	5	face	face	VERB
iiclr-17530	451	6	compliance	compliance	NOUN
iiclr-17530	451	7	burdens	burden	NOUN
iiclr-17530	451	8	in	in	ADP
iiclr-17530	451	9	attempting	attempt	VERB
iiclr-17530	451	10	to	to	PART
iiclr-17530	451	11	enforce	enforce	VERB
iiclr-17530	451	12	their	their	PRON
iiclr-17530	451	13	tax	tax	NOUN
iiclr-17530	451	14	laws	law	NOUN
iiclr-17530	451	15	on	on	ADP
iiclr-17530	451	16	an	an	DET
iiclr-17530	451	17	individual	individual	ADJ
iiclr-17530	451	18	team	team	NOUN
iiclr-17530	451	19	member	member	NOUN
iiclr-17530	451	20	basis	basis	NOUN
iiclr-17530	451	21	and	and	CCONJ
iiclr-17530	451	22	in	in	ADP
iiclr-17530	451	23	processing	process	VERB
iiclr-17530	451	24	multiple	multiple	ADJ
iiclr-17530	451	25	returns	return	NOUN
iiclr-17530	451	26	with	with	ADP
iiclr-17530	451	27	relatively	relatively	ADV
iiclr-17530	451	28	small	small	ADJ
iiclr-17530	451	29	liabilities	liability	NOUN
iiclr-17530	451	30	.	.	PUNCT
iiclr-17530	452	1	the	the	DET
iiclr-17530	452	2	adoption	adoption	NOUN
iiclr-17530	452	3	of	of	ADP
iiclr-17530	452	4	simplified	simplified	ADJ
iiclr-17530	452	5	filing	filing	NOUN
iiclr-17530	452	6	approaches	approach	NOUN
iiclr-17530	452	7	will	will	AUX
iiclr-17530	452	8	help	help	VERB
iiclr-17530	452	9	promote	promote	VERB
iiclr-17530	452	10	voluntary	voluntary	ADJ
iiclr-17530	452	11	compliance	compliance	NOUN
iiclr-17530	452	12	among	among	ADP
iiclr-17530	452	13	team	team	NOUN
iiclr-17530	452	14	members	member	NOUN
iiclr-17530	452	15	and	and	CCONJ
iiclr-17530	452	16	teams	team	NOUN
iiclr-17530	452	17	and	and	CCONJ
iiclr-17530	452	18	is	be	AUX
iiclr-17530	452	19	thus	thus	ADV
iiclr-17530	452	20	in	in	ADP
iiclr-17530	452	21	the	the	DET
iiclr-17530	452	22	best	good	ADJ
iiclr-17530	452	23	long	long	ADJ
iiclr-17530	452	24	-	-	PUNCT
iiclr-17530	452	25	term	term	NOUN
iiclr-17530	452	26	interests	interest	NOUN
iiclr-17530	452	27	of	of	ADP
iiclr-17530	452	28	the	the	DET
iiclr-17530	452	29	states	state	NOUN
iiclr-17530	452	30	.	.	PUNCT
iiclr-17530	453	1	the	the	DET
iiclr-17530	453	2	task	task	NOUN
iiclr-17530	453	3	force	force	NOUN
iiclr-17530	453	4	specifically	specifically	ADV
iiclr-17530	453	5	recommends	recommend	VERB
iiclr-17530	453	6	that	that	SCONJ
iiclr-17530	453	7	states	state	NOUN
iiclr-17530	453	8	adopt	adopt	VERB
iiclr-17530	453	9	either	either	CCONJ
iiclr-17530	453	10	a	a	DET
iiclr-17530	453	11	simplified	simplified	ADJ
iiclr-17530	453	12	withholding	withholding	NOUN
iiclr-17530	453	13	system	system	NOUN
iiclr-17530	453	14	or	or	CCONJ
iiclr-17530	453	15	a	a	DET
iiclr-17530	453	16	composite	composite	ADJ
iiclr-17530	453	17	tax	tax	NOUN
iiclr-17530	453	18	return	return	NOUN
iiclr-17530	453	19	alternative	alternative	NOUN
iiclr-17530	453	20	to	to	PART
iiclr-17530	453	21	allow	allow	VERB
iiclr-17530	453	22	the	the	DET
iiclr-17530	453	23	team	team	NOUN
iiclr-17530	453	24	members	member	NOUN
iiclr-17530	453	25	'	'	PART
iiclr-17530	453	26	return	return	NOUN
iiclr-17530	453	27	filing	file	VERB
iiclr-17530	453	28	responsibilities	responsibility	NOUN
iiclr-17530	453	29	to	to	PART
iiclr-17530	453	30	be	be	AUX
iiclr-17530	453	31	met	meet	VERB
iiclr-17530	453	32	with	with	ADP
iiclr-17530	453	33	a	a	DET
iiclr-17530	453	34	single	single	ADJ
iiclr-17530	453	35	,	,	PUNCT
iiclr-17530	453	36	annual	annual	ADJ
iiclr-17530	453	37	filing	filing	NOUN
iiclr-17530	453	38	in	in	ADP
iiclr-17530	453	39	each	each	DET
iiclr-17530	453	40	state	state	NOUN
iiclr-17530	453	41	on	on	ADP
iiclr-17530	453	42	behalf	behalf	NOUN
iiclr-17530	453	43	of	of	ADP
iiclr-17530	453	44	all	all	DET
iiclr-17530	453	45	eligible	eligible	ADJ
iiclr-17530	453	46	members	member	NOUN
iiclr-17530	453	47	of	of	ADP
iiclr-17530	453	48	the	the	DET
iiclr-17530	453	49	team	team	NOUN
iiclr-17530	453	50	.	.	PUNCT
iiclr-17530	454	1	i	i	PRON
iiclr-17530	454	2	d.	d.	PROPN
iiclr-17530	454	3	86	86	NUM
iiclr-17530	454	4	.	.	PUNCT
iiclr-17530	455	1	krasney	krasney	PROPN
iiclr-17530	455	2	,	,	PUNCT
iiclr-17530	455	3	supra	supra	PROPN
iiclr-17530	455	4	note	note	NOUN
iiclr-17530	455	5	12	12	NUM
iiclr-17530	455	6	,	,	PUNCT
iiclr-17530	455	7	at	at	ADP
iiclr-17530	455	8	159	159	NUM
iiclr-17530	455	9	.	.	PUNCT
iiclr-17530	456	1	see	see	VERB
iiclr-17530	456	2	also	also	ADV
iiclr-17530	456	3	plattner	plattner	NOUN
iiclr-17530	456	4	,	,	PUNCT
iiclr-17530	456	5	supra	supra	PROPN
iiclr-17530	456	6	note	note	NOUN
iiclr-17530	456	7	4	4	NUM
iiclr-17530	456	8	,	,	PUNCT
iiclr-17530	456	9	at	at	ADP
iiclr-17530	456	10	38	38	NUM
iiclr-17530	456	11	(	(	PUNCT
iiclr-17530	456	12	stating	state	VERB
iiclr-17530	456	13	that	that	SCONJ
iiclr-17530	456	14	uniformity	uniformity	NOUN
iiclr-17530	456	15	is	be	AUX
iiclr-17530	456	16	a	a	DET
iiclr-17530	456	17	way	way	NOUN
iiclr-17530	456	18	of	of	ADP
iiclr-17530	456	19	taking	take	VERB
iiclr-17530	456	20	"	"	PUNCT
iiclr-17530	456	21	affirmative	affirmative	ADJ
iiclr-17530	456	22	steps	step	NOUN
iiclr-17530	456	23	to	to	PART
iiclr-17530	456	24	reduce	reduce	VERB
iiclr-17530	456	25	filing	filing	NOUN
iiclr-17530	456	26	and	and	CCONJ
iiclr-17530	456	27	compliance	compliance	NOUN
iiclr-17530	456	28	burdens	burden	NOUN
iiclr-17530	456	29	imposed	impose	VERB
iiclr-17530	456	30	on	on	ADP
iiclr-17530	456	31	the	the	DET
iiclr-17530	456	32	athletes	athlete	NOUN
iiclr-17530	456	33	and	and	CCONJ
iiclr-17530	456	34	their	their	PRON
iiclr-17530	456	35	teams	team	NOUN
iiclr-17530	456	36	"	"	PUNCT
iiclr-17530	456	37	)	)	PUNCT
iiclr-17530	456	38	.	.	PUNCT
iiclr-17530	457	1	87	87	NUM
iiclr-17530	457	2	.	.	PUNCT
iiclr-17530	458	1	see	see	VERB
iiclr-17530	458	2	fta	fta	PROPN
iiclr-17530	458	3	report	report	PROPN
iiclr-17530	458	4	,	,	PUNCT
iiclr-17530	458	5	supra	supra	PROPN
iiclr-17530	458	6	note	note	NOUN
iiclr-17530	458	7	79	79	NUM
iiclr-17530	458	8	.	.	PUNCT
iiclr-17530	458	9	88	88	NUM
iiclr-17530	458	10	.	.	PUNCT
iiclr-17530	459	1	krasney	krasney	NOUN
iiclr-17530	459	2	,	,	PUNCT
iiclr-17530	459	3	supra	supra	PROPN
iiclr-17530	459	4	note	note	NOUN
iiclr-17530	459	5	12	12	NUM
iiclr-17530	459	6	,	,	PUNCT
iiclr-17530	459	7	at	at	ADP
iiclr-17530	459	8	159	159	NUM
iiclr-17530	459	9	.	.	PUNCT
iiclr-17530	460	1	see	see	VERB
iiclr-17530	460	2	also	also	ADV
iiclr-17530	460	3	ekmekjian	ekmekjian	ADJ
iiclr-17530	460	4	,	,	PUNCT
iiclr-17530	460	5	supra	supra	PROPN
iiclr-17530	460	6	note	note	NOUN
iiclr-17530	460	7	3	3	NUM
iiclr-17530	460	8	,	,	PUNCT
iiclr-17530	460	9	at	at	ADP
iiclr-17530	460	10	247	247	NUM
iiclr-17530	460	11	-	-	SYM
iiclr-17530	460	12	48	48	NUM
iiclr-17530	460	13	(	(	PUNCT
iiclr-17530	460	14	stating	state	VERB
iiclr-17530	460	15	that	that	SCONJ
iiclr-17530	460	16	a	a	DET
iiclr-17530	460	17	uniform	uniform	ADJ
iiclr-17530	460	18	apportionment	apportionment	NOUN
iiclr-17530	460	19	model	model	NOUN
iiclr-17530	460	20	would	would	AUX
iiclr-17530	460	21	have	have	VERB
iiclr-17530	460	22	the	the	DET
iiclr-17530	460	23	states	state	NOUN
iiclr-17530	460	24	adopt	adopt	VERB
iiclr-17530	460	25	similar	similar	ADJ
iiclr-17530	460	26	allocation	allocation	NOUN
iiclr-17530	460	27	and	and	CCONJ
iiclr-17530	460	28	enforcement	enforcement	NOUN
iiclr-17530	460	29	regulations	regulation	NOUN
iiclr-17530	460	30	)	)	PUNCT
iiclr-17530	460	31	.	.	PUNCT
iiclr-17530	461	1	89	89	NUM
iiclr-17530	461	2	.	.	PUNCT
iiclr-17530	462	1	the	the	DET
iiclr-17530	462	2	lack	lack	NOUN
iiclr-17530	462	3	of	of	ADP
iiclr-17530	462	4	a	a	DET
iiclr-17530	462	5	uniform	uniform	ADJ
iiclr-17530	462	6	system	system	NOUN
iiclr-17530	462	7	for	for	ADP
iiclr-17530	462	8	filing	filing	NOUN
iiclr-17530	462	9	places	place	NOUN
iiclr-17530	462	10	an	an	DET
iiclr-17530	462	11	unreasonable	unreasonable	ADJ
iiclr-17530	462	12	burden	burden	NOUN
iiclr-17530	462	13	on	on	ADP
iiclr-17530	462	14	professional	professional	ADJ
iiclr-17530	462	15	athletes	athlete	NOUN
iiclr-17530	462	16	and	and	CCONJ
iiclr-17530	462	17	may	may	AUX
iiclr-17530	462	18	lead	lead	VERB
iiclr-17530	462	19	to	to	ADP
iiclr-17530	462	20	incomplete	incomplete	ADJ
iiclr-17530	462	21	compliance	compliance	NOUN
iiclr-17530	462	22	.	.	PUNCT
iiclr-17530	463	1	the	the	DET
iiclr-17530	463	2	result	result	NOUN
iiclr-17530	463	3	of	of	ADP
iiclr-17530	463	4	this	this	PRON
iiclr-17530	463	5	may	may	AUX
iiclr-17530	463	6	lead	lead	VERB
iiclr-17530	463	7	to	to	ADP
iiclr-17530	463	8	haphazard	haphazard	ADJ
iiclr-17530	463	9	compliance	compliance	NOUN
iiclr-17530	463	10	efforts	effort	NOUN
iiclr-17530	463	11	by	by	ADP
iiclr-17530	463	12	athletes	athlete	NOUN
iiclr-17530	463	13	,	,	PUNCT
iiclr-17530	463	14	and	and	CCONJ
iiclr-17530	463	15	arbitrary	arbitrary	ADJ
iiclr-17530	463	16	and	and	CCONJ
iiclr-17530	463	17	unfair	unfair	ADJ
iiclr-17530	463	18	enforcement	enforcement	NOUN
iiclr-17530	463	19	efforts	effort	NOUN
iiclr-17530	463	20	on	on	ADP
iiclr-17530	463	21	behalf	behalf	NOUN
iiclr-17530	463	22	of	of	ADP
iiclr-17530	463	23	state	state	NOUN
iiclr-17530	463	24	tax	tax	NOUN
iiclr-17530	463	25	administrators	administrator	NOUN
iiclr-17530	463	26	.	.	PUNCT
iiclr-17530	464	1	see	see	VERB
iiclr-17530	464	2	krasney	krasney	PROPN
iiclr-17530	464	3	,	,	PUNCT
iiclr-17530	464	4	supra	supra	PROPN
iiclr-17530	464	5	note	note	NOUN
iiclr-17530	464	6	12	12	NUM
iiclr-17530	464	7	,	,	PUNCT
iiclr-17530	464	8	at	at	ADP
iiclr-17530	464	9	159	159	NUM
iiclr-17530	464	10	;	;	PUNCT
iiclr-17530	464	11	yassinger	yassinger	NOUN
iiclr-17530	464	12	,	,	PUNCT
iiclr-17530	464	13	supra	supra	PROPN
iiclr-17530	464	14	note	note	NOUN
iiclr-17530	464	15	74	74	NUM
iiclr-17530	464	16	,	,	PUNCT
iiclr-17530	464	17	at	at	ADP
iiclr-17530	464	18	762	762	NUM
iiclr-17530	464	19	.	.	PUNCT
iiclr-17530	465	1	90	90	NUM
iiclr-17530	465	2	.	.	PUNCT
iiclr-17530	466	1	krasney	krasney	PROPN
iiclr-17530	466	2	,	,	PUNCT
iiclr-17530	466	3	supra	supra	PROPN
iiclr-17530	466	4	note	note	NOUN
iiclr-17530	466	5	12	12	NUM
iiclr-17530	466	6	,	,	PUNCT
iiclr-17530	466	7	at	at	ADP
iiclr-17530	466	8	159	159	NUM
iiclr-17530	466	9	.	.	PUNCT
iiclr-17530	466	10	1999	1999	NUM
iiclr-17530	466	11	]	]	X
iiclr-17530	467	1	ind	ind	NOUN
iiclr-17530	467	2	.	.	PUNCT
iiclr-17530	468	1	int'l	int'l	PROPN
iiclr-17530	468	2	&	&	CCONJ
iiclr-17530	468	3	comp	comp	PROPN
iiclr-17530	468	4	.	.	PUNCT
iiclr-17530	469	1	l.	l.	PROPN
iiclr-17530	469	2	rev	rev	PROPN
iiclr-17530	469	3	.	.	PROPN
iiclr-17530	470	1	2	2	NUM
iiclr-17530	470	2	.	.	X
iiclr-17530	470	3	home	home	NOUN
iiclr-17530	470	4	state	state	NOUN
iiclr-17530	470	5	apportionment	apportionment	NOUN
iiclr-17530	470	6	a	a	DET
iiclr-17530	470	7	second	second	ADJ
iiclr-17530	470	8	approach	approach	NOUN
iiclr-17530	470	9	recommended	recommend	VERB
iiclr-17530	470	10	by	by	ADP
iiclr-17530	470	11	the	the	DET
iiclr-17530	470	12	fta	fta	PROPN
iiclr-17530	470	13	is	be	AUX
iiclr-17530	470	14	the	the	DET
iiclr-17530	470	15	home	home	NOUN
iiclr-17530	470	16	state	state	NOUN
iiclr-17530	470	17	apportionment	apportionment	NOUN
iiclr-17530	470	18	method	method	NOUN
iiclr-17530	470	19	.	.	PUNCT
iiclr-17530	471	1	under	under	ADP
iiclr-17530	471	2	this	this	DET
iiclr-17530	471	3	approach	approach	NOUN
iiclr-17530	471	4	,	,	PUNCT
iiclr-17530	471	5	"	"	PUNCT
iiclr-17530	471	6	all	all	DET
iiclr-17530	471	7	compensation	compensation	NOUN
iiclr-17530	471	8	received	receive	VERB
iiclr-17530	471	9	by	by	ADP
iiclr-17530	471	10	an	an	DET
iiclr-17530	471	11	athlete	athlete	NOUN
iiclr-17530	471	12	would	would	AUX
iiclr-17530	471	13	be	be	AUX
iiclr-17530	471	14	deemed	deem	VERB
iiclr-17530	471	15	to	to	PART
iiclr-17530	471	16	have	have	AUX
iiclr-17530	471	17	been	be	AUX
iiclr-17530	471	18	earned	earn	VERB
iiclr-17530	471	19	in	in	ADP
iiclr-17530	471	20	the	the	DET
iiclr-17530	471	21	state	state	NOUN
iiclr-17530	471	22	where	where	SCONJ
iiclr-17530	471	23	the	the	DET
iiclr-17530	471	24	athlete	athlete	NOUN
iiclr-17530	471	25	plays	play	VERB
iiclr-17530	471	26	his	his	PRON
iiclr-17530	471	27	home	home	NOUN
iiclr-17530	471	28	games[,]"j	games[,]"j	PUNCT
iiclr-17530	471	29	"	"	PUNCT
iiclr-17530	471	30	or	or	CCONJ
iiclr-17530	471	31	otherwise	otherwise	ADV
iiclr-17530	471	32	maintained	maintain	VERB
iiclr-17530	471	33	the	the	DET
iiclr-17530	471	34	team	team	NOUN
iiclr-17530	471	35	's	's	PART
iiclr-17530	471	36	primary	primary	ADJ
iiclr-17530	471	37	facilities	facility	NOUN
iiclr-17530	471	38	.	.	PUNCT
iiclr-17530	472	1	"2	"2	PROPN
iiclr-17530	472	2	therefore	therefore	ADV
iiclr-17530	472	3	,	,	PUNCT
iiclr-17530	472	4	the	the	DET
iiclr-17530	472	5	athlete	athlete	NOUN
iiclr-17530	472	6	would	would	AUX
iiclr-17530	472	7	only	only	ADV
iiclr-17530	472	8	have	have	VERB
iiclr-17530	472	9	to	to	PART
iiclr-17530	472	10	file	file	VERB
iiclr-17530	472	11	returns	return	NOUN
iiclr-17530	472	12	in	in	ADP
iiclr-17530	472	13	his	his	PRON
iiclr-17530	472	14	team	team	NOUN
iiclr-17530	472	15	's	's	PART
iiclr-17530	472	16	home	home	NOUN
iiclr-17530	472	17	state	state	NOUN
iiclr-17530	472	18	and	and	CCONJ
iiclr-17530	472	19	in	in	ADP
iiclr-17530	472	20	his	his	PRON
iiclr-17530	472	21	or	or	CCONJ
iiclr-17530	472	22	her	her	PRON
iiclr-17530	472	23	state	state	NOUN
iiclr-17530	472	24	of	of	ADP
iiclr-17530	472	25	residency	residency	NOUN
iiclr-17530	472	26	.	.	PUNCT
iiclr-17530	473	1	3	3	NUM
iiclr-17530	473	2	in	in	ADP
iiclr-17530	473	3	addition	addition	NOUN
iiclr-17530	473	4	,	,	PUNCT
iiclr-17530	473	5	"	"	PUNCT
iiclr-17530	473	6	states	state	NOUN
iiclr-17530	473	7	would	would	AUX
iiclr-17530	473	8	continue	continue	VERB
iiclr-17530	473	9	to	to	PART
iiclr-17530	473	10	collect	collect	VERB
iiclr-17530	473	11	the	the	DET
iiclr-17530	473	12	same	same	ADJ
iiclr-17530	473	13	amount	amount	NOUN
iiclr-17530	473	14	of	of	ADP
iiclr-17530	473	15	tax	tax	NOUN
iiclr-17530	473	16	revenues	revenue	NOUN
iiclr-17530	473	17	without	without	ADP
iiclr-17530	473	18	the	the	DET
iiclr-17530	473	19	current	current	ADJ
iiclr-17530	473	20	compliance	compliance	NOUN
iiclr-17530	473	21	burdens	burden	NOUN
iiclr-17530	473	22	.	.	PUNCT
iiclr-17530	474	1	"94	"94	ADJ
iiclr-17530	474	2	other	other	ADJ
iiclr-17530	474	3	advantages	advantage	NOUN
iiclr-17530	474	4	to	to	ADP
iiclr-17530	474	5	this	this	DET
iiclr-17530	474	6	formula	formula	NOUN
iiclr-17530	474	7	are	be	AUX
iiclr-17530	474	8	that	that	SCONJ
iiclr-17530	474	9	"	"	PUNCT
iiclr-17530	474	10	it	it	PRON
iiclr-17530	474	11	is	be	AUX
iiclr-17530	474	12	simple	simple	ADJ
iiclr-17530	474	13	to	to	PART
iiclr-17530	474	14	comply	comply	VERB
iiclr-17530	474	15	with	with	ADP
iiclr-17530	474	16	and	and	CCONJ
iiclr-17530	474	17	easy	easy	ADJ
iiclr-17530	474	18	to	to	PART
iiclr-17530	474	19	enforce	enforce	VERB
iiclr-17530	474	20	.	.	PUNCT
iiclr-17530	475	1	"	"	PUNCT
iiclr-17530	475	2	'	'	PUNCT
iiclr-17530	475	3	"	"	PUNCT
iiclr-17530	475	4	this	this	PRON
iiclr-17530	475	5	would	would	AUX
iiclr-17530	475	6	also	also	ADV
iiclr-17530	475	7	help	help	VERB
iiclr-17530	475	8	to	to	PART
iiclr-17530	475	9	avoid	avoid	VERB
iiclr-17530	475	10	the	the	DET
iiclr-17530	475	11	problem	problem	NOUN
iiclr-17530	475	12	of	of	ADP
iiclr-17530	475	13	double	double	ADJ
iiclr-17530	475	14	taxation.96	taxation.96	NOUN
iiclr-17530	475	15	although	although	SCONJ
iiclr-17530	475	16	home	home	NOUN
iiclr-17530	475	17	state	state	NOUN
iiclr-17530	475	18	apportionment	apportionment	NOUN
iiclr-17530	475	19	is	be	AUX
iiclr-17530	475	20	the	the	DET
iiclr-17530	475	21	favored	favored	ADJ
iiclr-17530	475	22	model	model	NOUN
iiclr-17530	475	23	of	of	ADP
iiclr-17530	475	24	the	the	DET
iiclr-17530	475	25	various	various	ADJ
iiclr-17530	475	26	players	player	NOUN
iiclr-17530	475	27	'	'	PART
iiclr-17530	475	28	associations	association	NOUN
iiclr-17530	475	29	,	,	PUNCT
iiclr-17530	475	30	there	there	PRON
iiclr-17530	475	31	are	be	VERB
iiclr-17530	475	32	some	some	DET
iiclr-17530	475	33	disadvantages	disadvantage	NOUN
iiclr-17530	475	34	.	.	PUNCT
iiclr-17530	476	1	the	the	DET
iiclr-17530	476	2	major	major	ADJ
iiclr-17530	476	3	disadvantage	disadvantage	NOUN
iiclr-17530	476	4	with	with	ADP
iiclr-17530	476	5	this	this	DET
iiclr-17530	476	6	method	method	NOUN
iiclr-17530	476	7	of	of	ADP
iiclr-17530	476	8	apportionment	apportionment	NOUN
iiclr-17530	476	9	is	be	AUX
iiclr-17530	476	10	the	the	DET
iiclr-17530	476	11	potential	potential	ADJ
iiclr-17530	476	12	conflict	conflict	NOUN
iiclr-17530	476	13	with	with	ADP
iiclr-17530	476	14	the	the	DET
iiclr-17530	476	15	united	united	PROPN
iiclr-17530	476	16	states	states	PROPN
iiclr-17530	476	17	constitution	constitution	PROPN
iiclr-17530	476	18	.	.	PUNCT
iiclr-17530	477	1	home	home	NOUN
iiclr-17530	477	2	state	state	NOUN
iiclr-17530	477	3	apportionment	apportionment	NOUN
iiclr-17530	477	4	would	would	AUX
iiclr-17530	477	5	obligate	obligate	VERB
iiclr-17530	477	6	the	the	DET
iiclr-17530	477	7	home	home	NOUN
iiclr-17530	477	8	state	state	NOUN
iiclr-17530	477	9	to	to	PART
iiclr-17530	477	10	require	require	VERB
iiclr-17530	477	11	a	a	DET
iiclr-17530	477	12	nonresident	nonresident	NOUN
iiclr-17530	477	13	to	to	PART
iiclr-17530	477	14	include	include	VERB
iiclr-17530	477	15	in	in	ADP
iiclr-17530	477	16	their	their	PRON
iiclr-17530	477	17	tax	tax	NOUN
iiclr-17530	477	18	base	base	NOUN
iiclr-17530	477	19	income	income	NOUN
iiclr-17530	477	20	which	which	PRON
iiclr-17530	477	21	is	be	AUX
iiclr-17530	477	22	derived	derive	VERB
iiclr-17530	477	23	from	from	ADP
iiclr-17530	477	24	services	service	NOUN
iiclr-17530	477	25	performed	perform	VERB
iiclr-17530	477	26	outside	outside	ADV
iiclr-17530	477	27	of	of	ADP
iiclr-17530	477	28	the	the	DET
iiclr-17530	477	29	state	state	NOUN
iiclr-17530	477	30	.	.	PUNCT
iiclr-17530	478	1	7	7	NUM
iiclr-17530	478	2	another	another	DET
iiclr-17530	478	3	disadvantage	disadvantage	NOUN
iiclr-17530	478	4	is	be	AUX
iiclr-17530	478	5	that	that	SCONJ
iiclr-17530	478	6	the	the	DET
iiclr-17530	478	7	home	home	NOUN
iiclr-17530	478	8	state	state	NOUN
iiclr-17530	478	9	apportionment	apportionment	NOUN
iiclr-17530	478	10	method	method	NOUN
iiclr-17530	478	11	"	"	PUNCT
iiclr-17530	478	12	tends	tend	VERB
iiclr-17530	478	13	to	to	PART
iiclr-17530	478	14	merge	merge	VERB
iiclr-17530	478	15	together	together	ADV
iiclr-17530	478	16	the	the	DET
iiclr-17530	478	17	two	two	NUM
iiclr-17530	478	18	taxing	tax	VERB
iiclr-17530	478	19	concepts	concept	NOUN
iiclr-17530	478	20	of	of	ADP
iiclr-17530	478	21	source	source	NOUN
iiclr-17530	478	22	and	and	CCONJ
iiclr-17530	478	23	residence	residence	NOUN
iiclr-17530	478	24	.	.	PUNCT
iiclr-17530	479	1	"	"	PUNCT
iiclr-17530	479	2	"	"	PUNCT
iiclr-17530	479	3	'	'	PUNCT
iiclr-17530	479	4	a	a	DET
iiclr-17530	479	5	final	final	ADJ
iiclr-17530	479	6	disadvantage	disadvantage	NOUN
iiclr-17530	479	7	is	be	AUX
iiclr-17530	479	8	that	that	SCONJ
iiclr-17530	479	9	athletes	athlete	NOUN
iiclr-17530	479	10	will	will	AUX
iiclr-17530	479	11	91	91	NUM
iiclr-17530	479	12	.	.	PUNCT
iiclr-17530	480	1	i	i	PRON
iiclr-17530	480	2	d.	d.	PROPN
iiclr-17530	480	3	at	at	ADP
iiclr-17530	480	4	162	162	NUM
iiclr-17530	480	5	.	.	PUNCT
iiclr-17530	481	1	this	this	DET
iiclr-17530	481	2	method	method	NOUN
iiclr-17530	481	3	of	of	ADP
iiclr-17530	481	4	apportionment	apportionment	NOUN
iiclr-17530	481	5	is	be	AUX
iiclr-17530	481	6	also	also	ADV
iiclr-17530	481	7	the	the	DET
iiclr-17530	481	8	system	system	NOUN
iiclr-17530	481	9	which	which	PRON
iiclr-17530	481	10	is	be	AUX
iiclr-17530	481	11	most	most	ADV
iiclr-17530	481	12	favored	favor	VERB
iiclr-17530	481	13	by	by	ADP
iiclr-17530	481	14	the	the	DET
iiclr-17530	481	15	various	various	ADJ
iiclr-17530	481	16	players	player	NOUN
iiclr-17530	481	17	associations	association	NOUN
iiclr-17530	481	18	.	.	PUNCT
iiclr-17530	482	1	see	see	VERB
iiclr-17530	482	2	i	i	PRON
iiclr-17530	482	3	d.	d.	PROPN
iiclr-17530	482	4	;	;	PUNCT
iiclr-17530	482	5	leslie	leslie	PROPN
iiclr-17530	482	6	a.	a.	PROPN
iiclr-17530	482	7	ringle	ringle	PROPN
iiclr-17530	482	8	,	,	PUNCT
iiclr-17530	482	9	stale	stale	ADJ
iiclr-17530	482	10	and	and	CCONJ
iiclr-17530	482	11	local	local	ADJ
iiclr-17530	482	12	taxation	taxation	NOUN
iiclr-17530	482	13	of	of	ADP
iiclr-17530	482	14	nonresident	nonresident	ADJ
iiclr-17530	482	15	professional	professional	ADJ
iiclr-17530	482	16	athletes	athlete	NOUN
iiclr-17530	482	17	,	,	PUNCT
iiclr-17530	482	18	2	2	NUM
iiclr-17530	482	19	sports	sport	NOUN
iiclr-17530	482	20	law	law	NOUN
iiclr-17530	482	21	j.	j.	PROPN
iiclr-17530	482	22	169	169	PROPN
iiclr-17530	482	23	,	,	PUNCT
iiclr-17530	482	24	18	18	NUM
iiclr-17530	482	25	1	1	NUM
iiclr-17530	482	26	-	-	SYM
iiclr-17530	482	27	82	82	NUM
iiclr-17530	482	28	(	(	PUNCT
iiclr-17530	482	29	1995	1995	NUM
iiclr-17530	482	30	)	)	PUNCT
iiclr-17530	482	31	.	.	PUNCT
iiclr-17530	483	1	because	because	SCONJ
iiclr-17530	483	2	half	half	NOUN
iiclr-17530	483	3	of	of	ADP
iiclr-17530	483	4	the	the	DET
iiclr-17530	483	5	games	game	NOUN
iiclr-17530	483	6	an	an	DET
iiclr-17530	483	7	athlete	athlete	NOUN
iiclr-17530	483	8	plays	play	NOUN
iiclr-17530	483	9	are	be	AUX
iiclr-17530	483	10	in	in	ADP
iiclr-17530	483	11	the	the	DET
iiclr-17530	483	12	state	state	NOUN
iiclr-17530	483	13	of	of	ADP
iiclr-17530	483	14	the	the	DET
iiclr-17530	483	15	home	home	NOUN
iiclr-17530	483	16	team	team	NOUN
iiclr-17530	483	17	and	and	CCONJ
iiclr-17530	483	18	half	half	NOUN
iiclr-17530	483	19	of	of	ADP
iiclr-17530	483	20	the	the	DET
iiclr-17530	483	21	games	game	NOUN
iiclr-17530	483	22	are	be	AUX
iiclr-17530	483	23	away	away	ADV
iiclr-17530	483	24	games	game	NOUN
iiclr-17530	483	25	,	,	PUNCT
iiclr-17530	483	26	home	home	NOUN
iiclr-17530	483	27	state	state	NOUN
iiclr-17530	483	28	apportionment	apportionment	NOUN
iiclr-17530	483	29	would	would	AUX
iiclr-17530	483	30	result	result	VERB
iiclr-17530	483	31	in	in	ADP
iiclr-17530	483	32	a	a	DET
iiclr-17530	483	33	state	state	NOUN
iiclr-17530	483	34	receiving	receive	VERB
iiclr-17530	483	35	about	about	ADP
iiclr-17530	483	36	the	the	DET
iiclr-17530	483	37	same	same	ADJ
iiclr-17530	483	38	amount	amount	NOUN
iiclr-17530	483	39	of	of	ADP
iiclr-17530	483	40	revenue	revenue	NOUN
iiclr-17530	483	41	it	it	PRON
iiclr-17530	483	42	would	would	AUX
iiclr-17530	483	43	if	if	SCONJ
iiclr-17530	483	44	it	it	PRON
iiclr-17530	483	45	apportioned	apportion	VERB
iiclr-17530	483	46	the	the	DET
iiclr-17530	483	47	income	income	NOUN
iiclr-17530	483	48	of	of	ADP
iiclr-17530	483	49	all	all	DET
iiclr-17530	483	50	visiting	visit	VERB
iiclr-17530	483	51	teams	team	NOUN
iiclr-17530	483	52	.	.	PUNCT
iiclr-17530	484	1	see	see	VERB
iiclr-17530	484	2	i	i	PRON
iiclr-17530	484	3	d.	d.	PROPN
iiclr-17530	484	4	at	at	ADP
iiclr-17530	484	5	182	182	NUM
iiclr-17530	484	6	;	;	PUNCT
iiclr-17530	484	7	fta	fta	PROPN
iiclr-17530	484	8	report	report	NOUN
iiclr-17530	484	9	,	,	PUNCT
iiclr-17530	484	10	supra	supra	PROPN
iiclr-17530	484	11	note	note	NOUN
iiclr-17530	484	12	79	79	NUM
iiclr-17530	484	13	,	,	PUNCT
iiclr-17530	484	14	n.6	n.6	PUNCT
iiclr-17530	484	15	.	.	PUNCT
iiclr-17530	485	1	[	[	X
iiclr-17530	485	2	a	a	X
iiclr-17530	485	3	]	]	X
iiclr-17530	485	4	team	team	NOUN
iiclr-17530	485	5	member	member	NOUN
iiclr-17530	485	6	would	would	AUX
iiclr-17530	485	7	face	face	VERB
iiclr-17530	485	8	roughly	roughly	ADV
iiclr-17530	485	9	the	the	DET
iiclr-17530	485	10	same	same	ADJ
iiclr-17530	485	11	total	total	ADJ
iiclr-17530	485	12	liability	liability	NOUN
iiclr-17530	485	13	as	as	SCONJ
iiclr-17530	485	14	if	if	SCONJ
iiclr-17530	485	15	all	all	DET
iiclr-17530	485	16	teams	team	NOUN
iiclr-17530	485	17	apportioned	apportion	VERB
iiclr-17530	485	18	income	income	NOUN
iiclr-17530	485	19	for	for	ADP
iiclr-17530	485	20	games	game	NOUN
iiclr-17530	485	21	played	play	VERB
iiclr-17530	485	22	away	away	ADV
iiclr-17530	485	23	from	from	ADP
iiclr-17530	485	24	home	home	NOUN
iiclr-17530	485	25	,	,	PUNCT
iiclr-17530	485	26	dependent	dependent	ADJ
iiclr-17530	485	27	on	on	ADP
iiclr-17530	485	28	several	several	ADJ
iiclr-17530	485	29	variables	variable	NOUN
iiclr-17530	485	30	including	include	VERB
iiclr-17530	485	31	the	the	DET
iiclr-17530	485	32	parity	parity	NOUN
iiclr-17530	485	33	of	of	ADP
iiclr-17530	485	34	total	total	ADJ
iiclr-17530	485	35	salary	salary	NOUN
iiclr-17530	485	36	levels	level	NOUN
iiclr-17530	485	37	among	among	ADP
iiclr-17530	485	38	teams	team	NOUN
iiclr-17530	485	39	,	,	PUNCT
iiclr-17530	485	40	the	the	DET
iiclr-17530	485	41	parity	parity	NOUN
iiclr-17530	485	42	in	in	ADP
iiclr-17530	485	43	the	the	DET
iiclr-17530	485	44	amount	amount	NOUN
iiclr-17530	485	45	of	of	ADP
iiclr-17530	485	46	time	time	NOUN
iiclr-17530	485	47	spent	spend	VERB
iiclr-17530	485	48	in	in	ADP
iiclr-17530	485	49	-	-	PUNCT
iiclr-17530	485	50	state	state	NOUN
iiclr-17530	485	51	and	and	CCONJ
iiclr-17530	485	52	out	out	ADP
iiclr-17530	485	53	-	-	PUNCT
iiclr-17530	485	54	of	of	ADP
iiclr-17530	485	55	-	-	PUNCT
iiclr-17530	485	56	state	state	NOUN
iiclr-17530	485	57	by	by	ADP
iiclr-17530	485	58	a	a	DET
iiclr-17530	485	59	team	team	NOUN
iiclr-17530	485	60	member	member	NOUN
iiclr-17530	485	61	,	,	PUNCT
iiclr-17530	485	62	and	and	CCONJ
iiclr-17530	485	63	parity	parity	NOUN
iiclr-17530	485	64	in	in	ADP
iiclr-17530	485	65	income	income	NOUN
iiclr-17530	485	66	tax	tax	NOUN
iiclr-17530	485	67	rates	rate	NOUN
iiclr-17530	485	68	among	among	ADP
iiclr-17530	485	69	states	state	NOUN
iiclr-17530	485	70	.	.	PUNCT
iiclr-17530	486	1	i	i	PRON
iiclr-17530	486	2	d.	d.	PROPN
iiclr-17530	486	3	92	92	NUM
iiclr-17530	486	4	.	.	PUNCT
iiclr-17530	487	1	see	see	VERB
iiclr-17530	487	2	yassinger	yassinger	NOUN
iiclr-17530	487	3	,	,	PUNCT
iiclr-17530	487	4	supra	supra	PROPN
iiclr-17530	487	5	note	note	NOUN
iiclr-17530	487	6	74	74	NUM
iiclr-17530	487	7	,	,	PUNCT
iiclr-17530	487	8	at	at	ADP
iiclr-17530	487	9	761	761	NUM
iiclr-17530	487	10	;	;	PUNCT
iiclr-17530	487	11	plattner	plattner	NOUN
iiclr-17530	487	12	,	,	PUNCT
iiclr-17530	487	13	supra	supra	PROPN
iiclr-17530	487	14	note	note	NOUN
iiclr-17530	487	15	4	4	NUM
iiclr-17530	487	16	,	,	PUNCT
iiclr-17530	487	17	at	at	ADP
iiclr-17530	487	18	38	38	NUM
iiclr-17530	487	19	;	;	PUNCT
iiclr-17530	487	20	ringle	ringle	NOUN
iiclr-17530	487	21	,	,	PUNCT
iiclr-17530	487	22	supra	supra	PROPN
iiclr-17530	487	23	note	note	NOUN
iiclr-17530	488	1	91,at	91,at	NOUN
iiclr-17530	488	2	181	181	NUM
iiclr-17530	488	3	.	.	PUNCT
iiclr-17530	489	1	93	93	NUM
iiclr-17530	489	2	.	.	PUNCT
iiclr-17530	490	1	see	see	VERB
iiclr-17530	490	2	krasney	krasney	PROPN
iiclr-17530	490	3	,	,	PUNCT
iiclr-17530	490	4	supra	supra	PROPN
iiclr-17530	490	5	note	note	NOUN
iiclr-17530	490	6	12	12	NUM
iiclr-17530	490	7	,	,	PUNCT
iiclr-17530	490	8	at	at	ADP
iiclr-17530	490	9	162	162	NUM
iiclr-17530	490	10	;	;	PUNCT
iiclr-17530	490	11	ringle	ringle	NOUN
iiclr-17530	490	12	,	,	PUNCT
iiclr-17530	490	13	supra	supra	PROPN
iiclr-17530	490	14	note	note	NOUN
iiclr-17530	490	15	91	91	NUM
iiclr-17530	490	16	,	,	PUNCT
iiclr-17530	490	17	at	at	ADP
iiclr-17530	490	18	182	182	NUM
iiclr-17530	490	19	;	;	PUNCT
iiclr-17530	490	20	green	green	ADJ
iiclr-17530	490	21	,	,	PUNCT
iiclr-17530	490	22	supra	supra	ADJ
iiclr-17530	490	23	note	note	NOUN
iiclr-17530	490	24	78	78	NUM
iiclr-17530	490	25	,	,	PUNCT
iiclr-17530	490	26	at	at	ADP
iiclr-17530	490	27	300	300	NUM
iiclr-17530	490	28	.	.	PUNCT
iiclr-17530	491	1	94	94	NUM
iiclr-17530	491	2	.	.	PUNCT
iiclr-17530	492	1	ringle	ringle	PROPN
iiclr-17530	492	2	,	,	PUNCT
iiclr-17530	492	3	supra	supra	PROPN
iiclr-17530	492	4	note	note	NOUN
iiclr-17530	492	5	91	91	NUM
iiclr-17530	492	6	,	,	PUNCT
iiclr-17530	492	7	at	at	ADP
iiclr-17530	492	8	182	182	NUM
iiclr-17530	492	9	.	.	PUNCT
iiclr-17530	493	1	95	95	NUM
iiclr-17530	493	2	.	.	PUNCT
iiclr-17530	494	1	krasney	krasney	PROPN
iiclr-17530	494	2	,	,	PUNCT
iiclr-17530	494	3	supra	supra	PROPN
iiclr-17530	494	4	note	note	NOUN
iiclr-17530	494	5	12	12	NUM
iiclr-17530	494	6	,	,	PUNCT
iiclr-17530	494	7	at	at	ADP
iiclr-17530	494	8	163	163	NUM
iiclr-17530	494	9	.	.	PUNCT
iiclr-17530	495	1	96	96	NUM
iiclr-17530	495	2	.	.	PUNCT
iiclr-17530	496	1	see	see	VERB
iiclr-17530	496	2	i	i	PRON
iiclr-17530	496	3	d.	d.	PROPN
iiclr-17530	496	4	see	see	VERB
iiclr-17530	496	5	also	also	ADV
iiclr-17530	496	6	supra	supra	PROPN
iiclr-17530	496	7	note	note	PROPN
iiclr-17530	496	8	74	74	NUM
iiclr-17530	496	9	(	(	PUNCT
iiclr-17530	496	10	discussing	discuss	VERB
iiclr-17530	496	11	the	the	DET
iiclr-17530	496	12	problem	problem	NOUN
iiclr-17530	496	13	of	of	ADP
iiclr-17530	496	14	double	double	ADJ
iiclr-17530	496	15	taxation	taxation	NOUN
iiclr-17530	496	16	)	)	PUNCT
iiclr-17530	496	17	.	.	PUNCT
iiclr-17530	497	1	97	97	NUM
iiclr-17530	497	2	.	.	PUNCT
iiclr-17530	498	1	see	see	VERB
iiclr-17530	498	2	ringle	ringle	PROPN
iiclr-17530	498	3	,	,	PUNCT
iiclr-17530	498	4	supra	supra	PROPN
iiclr-17530	498	5	note	note	NOUN
iiclr-17530	498	6	9	9	NUM
iiclr-17530	498	7	1	1	NUM
iiclr-17530	498	8	,	,	PUNCT
iiclr-17530	498	9	at	at	ADP
iiclr-17530	498	10	182	182	NUM
iiclr-17530	498	11	.	.	PUNCT
iiclr-17530	499	1	this	this	PRON
iiclr-17530	499	2	is	be	AUX
iiclr-17530	499	3	not	not	PART
iiclr-17530	499	4	a	a	DET
iiclr-17530	499	5	problem	problem	NOUN
iiclr-17530	499	6	if	if	SCONJ
iiclr-17530	499	7	the	the	DET
iiclr-17530	499	8	athlete	athlete	NOUN
iiclr-17530	499	9	is	be	AUX
iiclr-17530	499	10	a	a	DET
iiclr-17530	499	11	resident	resident	NOUN
iiclr-17530	499	12	of	of	ADP
iiclr-17530	499	13	the	the	DET
iiclr-17530	499	14	home	home	NOUN
iiclr-17530	499	15	state	state	NOUN
iiclr-17530	499	16	.	.	PUNCT
iiclr-17530	500	1	however	however	ADV
iiclr-17530	500	2	,	,	PUNCT
iiclr-17530	500	3	if	if	SCONJ
iiclr-17530	500	4	the	the	DET
iiclr-17530	500	5	athlete	athlete	NOUN
iiclr-17530	500	6	is	be	AUX
iiclr-17530	500	7	a	a	DET
iiclr-17530	500	8	nonresident	nonresident	NOUN
iiclr-17530	500	9	,	,	PUNCT
iiclr-17530	500	10	the	the	DET
iiclr-17530	500	11	home	home	NOUN
iiclr-17530	500	12	state	state	NOUN
iiclr-17530	500	13	may	may	AUX
iiclr-17530	500	14	be	be	AUX
iiclr-17530	500	15	in	in	ADP
iiclr-17530	500	16	violation	violation	NOUN
iiclr-17530	500	17	of	of	ADP
iiclr-17530	500	18	the	the	DET
iiclr-17530	500	19	due	due	ADJ
iiclr-17530	500	20	process	process	NOUN
iiclr-17530	500	21	clause	clause	NOUN
iiclr-17530	500	22	.	.	PUNCT
iiclr-17530	501	1	see	see	VERB
iiclr-17530	501	2	i	i	PRON
iiclr-17530	501	3	d.	d.	PROPN
iiclr-17530	501	4	;	;	PUNCT
iiclr-17530	501	5	fta	fta	PROPN
iiclr-17530	501	6	report	report	PROPN
iiclr-17530	501	7	,	,	PUNCT
iiclr-17530	501	8	supra	supra	PROPN
iiclr-17530	501	9	note	note	NOUN
iiclr-17530	501	10	79	79	NUM
iiclr-17530	501	11	,	,	PUNCT
iiclr-17530	501	12	n.9	n.9	NUM
iiclr-17530	501	13	;	;	PUNCT
iiclr-17530	501	14	yassinger	yassinger	NOUN
iiclr-17530	501	15	,	,	PUNCT
iiclr-17530	501	16	supra	supra	PROPN
iiclr-17530	501	17	note	note	NOUN
iiclr-17530	501	18	74	74	NUM
iiclr-17530	501	19	,	,	PUNCT
iiclr-17530	501	20	at	at	ADP
iiclr-17530	501	21	761	761	NUM
iiclr-17530	501	22	.	.	PUNCT
iiclr-17530	501	23	98	98	NUM
iiclr-17530	501	24	.	.	PUNCT
iiclr-17530	502	1	krasney	krasney	PROPN
iiclr-17530	502	2	,	,	PUNCT
iiclr-17530	502	3	supra	supra	PROPN
iiclr-17530	502	4	note	note	NOUN
iiclr-17530	502	5	12	12	NUM
iiclr-17530	502	6	,	,	PUNCT
iiclr-17530	502	7	at	at	ADP
iiclr-17530	502	8	163	163	NUM
iiclr-17530	502	9	.	.	PUNCT
iiclr-17530	503	1	source	source	NOUN
iiclr-17530	503	2	refers	refer	VERB
iiclr-17530	503	3	to	to	ADP
iiclr-17530	503	4	the	the	DET
iiclr-17530	503	5	place	place	NOUN
iiclr-17530	503	6	where	where	SCONJ
iiclr-17530	503	7	the	the	DET
iiclr-17530	503	8	income	income	NOUN
iiclr-17530	503	9	is	be	AUX
iiclr-17530	503	10	earned	earn	VERB
iiclr-17530	503	11	as	as	SCONJ
iiclr-17530	503	12	opposed	oppose	VERB
iiclr-17530	503	13	to	to	ADP
iiclr-17530	503	14	residence	residence	NOUN
iiclr-17530	503	15	which	which	PRON
iiclr-17530	503	16	refers	refer	VERB
iiclr-17530	503	17	to	to	ADP
iiclr-17530	503	18	where	where	SCONJ
iiclr-17530	503	19	the	the	DET
iiclr-17530	503	20	athlete	athlete	NOUN
iiclr-17530	503	21	is	be	AUX
iiclr-17530	503	22	domiciled	domicile	VERB
iiclr-17530	503	23	.	.	PUNCT
iiclr-17530	504	1	i	i	PRON
iiclr-17530	504	2	d.	d.	VERB
iiclr-17530	504	3	the	the	DET
iiclr-17530	504	4	concept	concept	NOUN
iiclr-17530	504	5	of	of	ADP
iiclr-17530	504	6	source	source	NOUN
iiclr-17530	504	7	and	and	CCONJ
iiclr-17530	504	8	residence	residence	NOUN
iiclr-17530	504	9	are	be	AUX
iiclr-17530	504	10	merged	merge	VERB
iiclr-17530	504	11	because	because	SCONJ
iiclr-17530	504	12	the	the	DET
iiclr-17530	504	13	home	home	NOUN
iiclr-17530	504	14	state	state	NOUN
iiclr-17530	504	15	,	,	PUNCT
iiclr-17530	504	16	in	in	ADP
iiclr-17530	504	17	the	the	DET
iiclr-17530	504	18	context	context	NOUN
iiclr-17530	504	19	[	[	X
iiclr-17530	504	20	vol	vol	NOUN
iiclr-17530	504	21	.	.	PUNCT
iiclr-17530	505	1	10:1	10:1	NUM
iiclr-17530	505	2	the	the	DET
iiclr-17530	505	3	taxation	taxation	NOUN
iiclr-17530	505	4	of	of	ADP
iiclr-17530	505	5	professional	professional	ADJ
iiclr-17530	505	6	athletes	athlete	NOUN
iiclr-17530	505	7	avoid	avoid	VERB
iiclr-17530	505	8	double	double	ADJ
iiclr-17530	505	9	taxation	taxation	NOUN
iiclr-17530	505	10	"	"	PUNCT
iiclr-17530	505	11	only	only	ADV
iiclr-17530	505	12	if	if	SCONJ
iiclr-17530	505	13	their	their	PRON
iiclr-17530	505	14	state	state	NOUN
iiclr-17530	505	15	of	of	ADP
iiclr-17530	505	16	residence	residence	NOUN
iiclr-17530	505	17	provides	provide	VERB
iiclr-17530	505	18	a	a	DET
iiclr-17530	505	19	credit	credit	NOUN
iiclr-17530	505	20	for	for	ADP
iiclr-17530	505	21	taxes	taxis	NOUN
iiclr-17530	505	22	paid	pay	VERB
iiclr-17530	505	23	to	to	ADP
iiclr-17530	505	24	their	their	PRON
iiclr-17530	505	25	home	home	NOUN
iiclr-17530	505	26	state	state	NOUN
iiclr-17530	505	27	.	.	PUNCT
iiclr-17530	506	1	"9	"9	ADJ
iiclr-17530	506	2	in	in	ADP
iiclr-17530	506	3	addition	addition	NOUN
iiclr-17530	506	4	,	,	PUNCT
iiclr-17530	506	5	if	if	SCONJ
iiclr-17530	506	6	this	this	DET
iiclr-17530	506	7	method	method	NOUN
iiclr-17530	506	8	is	be	AUX
iiclr-17530	506	9	used	use	VERB
iiclr-17530	506	10	,	,	PUNCT
iiclr-17530	506	11	"	"	PUNCT
iiclr-17530	506	12	municipalities	municipality	NOUN
iiclr-17530	506	13	would	would	AUX
iiclr-17530	506	14	lose	lose	VERB
iiclr-17530	506	15	the	the	DET
iiclr-17530	506	16	ability	ability	NOUN
iiclr-17530	506	17	to	to	PART
iiclr-17530	506	18	tax	tax	VERB
iiclr-17530	506	19	nonresident	nonresident	ADJ
iiclr-17530	506	20	professional	professional	ADJ
iiclr-17530	506	21	athletes	athlete	NOUN
iiclr-17530	506	22	.	.	PUNCT
iiclr-17530	507	1	"	"	PUNCT
iiclr-17530	507	2	"	"	PUNCT
iiclr-17530	507	3	0	0	NUM
iiclr-17530	507	4	3	3	X
iiclr-17530	507	5	.	.	PUNCT
iiclr-17530	507	6	base	base	NOUN
iiclr-17530	507	7	state	state	NOUN
iiclr-17530	507	8	model	model	NOUN
iiclr-17530	507	9	the	the	DET
iiclr-17530	507	10	third	third	ADJ
iiclr-17530	507	11	recommendation	recommendation	NOUN
iiclr-17530	507	12	by	by	ADP
iiclr-17530	507	13	the	the	DET
iiclr-17530	507	14	fta	fta	PROPN
iiclr-17530	507	15	task	task	PROPN
iiclr-17530	507	16	force	force	NOUN
iiclr-17530	507	17	is	be	AUX
iiclr-17530	507	18	the	the	DET
iiclr-17530	507	19	base	base	ADJ
iiclr-17530	507	20	state	state	NOUN
iiclr-17530	507	21	model	model	NOUN
iiclr-17530	507	22	.	.	PUNCT
iiclr-17530	508	1	under	under	ADP
iiclr-17530	508	2	this	this	DET
iiclr-17530	508	3	approach	approach	NOUN
iiclr-17530	508	4	,	,	PUNCT
iiclr-17530	508	5	the	the	DET
iiclr-17530	508	6	tax	tax	NOUN
iiclr-17530	508	7	return	return	NOUN
iiclr-17530	508	8	filing	filing	NOUN
iiclr-17530	508	9	responsibilities	responsibility	NOUN
iiclr-17530	508	10	are	be	AUX
iiclr-17530	508	11	"	"	PUNCT
iiclr-17530	508	12	satisfied	satisfied	ADJ
iiclr-17530	508	13	by	by	ADP
iiclr-17530	508	14	a	a	DET
iiclr-17530	508	15	single	single	ADJ
iiclr-17530	508	16	filing	filing	NOUN
iiclr-17530	508	17	with	with	ADP
iiclr-17530	508	18	the	the	DET
iiclr-17530	508	19	state	state	NOUN
iiclr-17530	508	20	in	in	ADP
iiclr-17530	508	21	which	which	PRON
iiclr-17530	508	22	the	the	DET
iiclr-17530	508	23	team	team	NOUN
iiclr-17530	508	24	was	be	AUX
iiclr-17530	508	25	domiciled	domicile	VERB
iiclr-17530	508	26	,	,	PUNCT
iiclr-17530	508	27	which	which	DET
iiclr-17530	508	28	state	state	NOUN
iiclr-17530	508	29	would	would	AUX
iiclr-17530	508	30	,	,	PUNCT
iiclr-17530	508	31	in	in	ADP
iiclr-17530	508	32	turn	turn	NOUN
iiclr-17530	508	33	,	,	PUNCT
iiclr-17530	508	34	be	be	AUX
iiclr-17530	508	35	responsible	responsible	ADJ
iiclr-17530	508	36	for	for	ADP
iiclr-17530	508	37	providing	provide	VERB
iiclr-17530	508	38	the	the	DET
iiclr-17530	508	39	relevant	relevant	ADJ
iiclr-17530	508	40	information	information	NOUN
iiclr-17530	508	41	and	and	CCONJ
iiclr-17530	508	42	funds	fund	NOUN
iiclr-17530	508	43	to	to	ADP
iiclr-17530	508	44	all	all	DET
iiclr-17530	508	45	other	other	ADJ
iiclr-17530	508	46	states	state	NOUN
iiclr-17530	508	47	involved[.]"'0	involved[.]"'0	PUNCT
iiclr-17530	508	48	'	'	PUNCT
iiclr-17530	508	49	however	however	ADV
iiclr-17530	508	50	,	,	PUNCT
iiclr-17530	508	51	a	a	DET
iiclr-17530	508	52	problem	problem	NOUN
iiclr-17530	508	53	with	with	ADP
iiclr-17530	508	54	this	this	DET
iiclr-17530	508	55	approach	approach	NOUN
iiclr-17530	508	56	is	be	AUX
iiclr-17530	508	57	that	that	SCONJ
iiclr-17530	508	58	states	state	NOUN
iiclr-17530	508	59	are	be	AUX
iiclr-17530	508	60	often	often	ADV
iiclr-17530	508	61	ill	ill	ADV
iiclr-17530	508	62	-	-	PUNCT
iiclr-17530	508	63	equipped	equip	VERB
iiclr-17530	508	64	with	with	ADP
iiclr-17530	508	65	the	the	DET
iiclr-17530	508	66	resources	resource	NOUN
iiclr-17530	508	67	and	and	CCONJ
iiclr-17530	508	68	funds	fund	NOUN
iiclr-17530	508	69	necessary	necessary	ADJ
iiclr-17530	508	70	to	to	PART
iiclr-17530	508	71	perform	perform	VERB
iiclr-17530	508	72	such	such	DET
iiclr-17530	508	73	a	a	DET
iiclr-17530	508	74	task	task	NOUN
iiclr-17530	508	75	.	.	PUNCT
iiclr-17530	508	76	"	"	PUNCT
iiclr-17530	509	1	°	°	ADP
iiclr-17530	509	2	4	4	X
iiclr-17530	509	3	.	.	X
iiclr-17530	509	4	partnership	partnership	NOUN
iiclr-17530	509	5	model	model	NOUN
iiclr-17530	509	6	the	the	DET
iiclr-17530	509	7	final	final	ADJ
iiclr-17530	509	8	recommendation	recommendation	NOUN
iiclr-17530	509	9	by	by	ADP
iiclr-17530	509	10	the	the	DET
iiclr-17530	509	11	fta	fta	PROPN
iiclr-17530	509	12	task	task	PROPN
iiclr-17530	509	13	force	force	NOUN
iiclr-17530	509	14	is	be	AUX
iiclr-17530	509	15	the	the	DET
iiclr-17530	509	16	partnership	partnership	NOUN
iiclr-17530	509	17	model	model	NOUN
iiclr-17530	509	18	.	.	PUNCT
iiclr-17530	510	1	under	under	ADP
iiclr-17530	510	2	this	this	DET
iiclr-17530	510	3	approach	approach	NOUN
iiclr-17530	510	4	,	,	PUNCT
iiclr-17530	510	5	the	the	DET
iiclr-17530	510	6	tax	tax	NOUN
iiclr-17530	510	7	return	return	NOUN
iiclr-17530	510	8	filing	filing	NOUN
iiclr-17530	510	9	responsibilities	responsibility	NOUN
iiclr-17530	510	10	are	be	AUX
iiclr-17530	510	11	satisfied	satisfied	ADJ
iiclr-17530	510	12	through	through	ADP
iiclr-17530	510	13	a	a	DET
iiclr-17530	510	14	composite	composite	ADJ
iiclr-17530	510	15	or	or	CCONJ
iiclr-17530	510	16	consolidated	consolidated	ADJ
iiclr-17530	510	17	return	return	NOUN
iiclr-17530	510	18	filed	file	VERB
iiclr-17530	510	19	on	on	ADP
iiclr-17530	510	20	behalf	behalf	NOUN
iiclr-17530	510	21	of	of	ADP
iiclr-17530	510	22	all	all	DET
iiclr-17530	510	23	eligible	eligible	ADJ
iiclr-17530	510	24	team	team	NOUN
iiclr-17530	510	25	of	of	ADP
iiclr-17530	510	26	home	home	NOUN
iiclr-17530	510	27	state	state	NOUN
iiclr-17530	510	28	apportionment	apportionment	NOUN
iiclr-17530	510	29	,	,	PUNCT
iiclr-17530	510	30	refers	refer	VERB
iiclr-17530	510	31	to	to	ADP
iiclr-17530	510	32	the	the	DET
iiclr-17530	510	33	state	state	NOUN
iiclr-17530	510	34	in	in	ADP
iiclr-17530	510	35	which	which	PRON
iiclr-17530	510	36	the	the	DET
iiclr-17530	510	37	athlete	athlete	NOUN
iiclr-17530	510	38	plays	play	VERB
iiclr-17530	510	39	his	his	PRON
iiclr-17530	510	40	home	home	NOUN
iiclr-17530	510	41	games	game	NOUN
iiclr-17530	510	42	.	.	PUNCT
iiclr-17530	511	1	however	however	ADV
iiclr-17530	511	2	,	,	PUNCT
iiclr-17530	511	3	the	the	DET
iiclr-17530	511	4	state	state	NOUN
iiclr-17530	511	5	where	where	SCONJ
iiclr-17530	511	6	the	the	DET
iiclr-17530	511	7	athlete	athlete	NOUN
iiclr-17530	511	8	plays	play	VERB
iiclr-17530	511	9	his	his	PRON
iiclr-17530	511	10	home	home	NOUN
iiclr-17530	511	11	games	game	NOUN
iiclr-17530	511	12	may	may	AUX
iiclr-17530	511	13	not	not	PART
iiclr-17530	511	14	be	be	AUX
iiclr-17530	511	15	the	the	DET
iiclr-17530	511	16	state	state	NOUN
iiclr-17530	511	17	of	of	ADP
iiclr-17530	511	18	residency	residency	NOUN
iiclr-17530	511	19	ofthe	ofthe	NOUN
iiclr-17530	511	20	athlete	athlete	NOUN
iiclr-17530	511	21	.	.	PUNCT
iiclr-17530	512	1	the	the	DET
iiclr-17530	512	2	problem	problem	NOUN
iiclr-17530	512	3	with	with	ADP
iiclr-17530	512	4	this	this	PRON
iiclr-17530	512	5	is	be	AUX
iiclr-17530	512	6	that	that	SCONJ
iiclr-17530	512	7	the	the	DET
iiclr-17530	512	8	concepts	concept	NOUN
iiclr-17530	512	9	of	of	ADP
iiclr-17530	512	10	source	source	NOUN
iiclr-17530	512	11	and	and	CCONJ
iiclr-17530	512	12	residence	residence	NOUN
iiclr-17530	512	13	are	be	AUX
iiclr-17530	512	14	competing	compete	VERB
iiclr-17530	512	15	theories	theory	NOUN
iiclr-17530	512	16	under	under	ADP
iiclr-17530	512	17	which	which	PRON
iiclr-17530	512	18	the	the	DET
iiclr-17530	512	19	states	state	NOUN
iiclr-17530	512	20	have	have	AUX
iiclr-17530	512	21	established	establish	VERB
iiclr-17530	512	22	their	their	PRON
iiclr-17530	512	23	taxing	tax	VERB
iiclr-17530	512	24	jurisdictions	jurisdiction	NOUN
iiclr-17530	512	25	.	.	PUNCT
iiclr-17530	513	1	see	see	VERB
iiclr-17530	513	2	i	i	PRON
iiclr-17530	513	3	d.	d.	PROPN
iiclr-17530	513	4	99	99	NUM
iiclr-17530	513	5	.	.	PUNCT
iiclr-17530	514	1	i	i	PRON
iiclr-17530	514	2	d.	d.	PROPN
iiclr-17530	514	3	for	for	ADP
iiclr-17530	514	4	a	a	DET
iiclr-17530	514	5	list	list	NOUN
iiclr-17530	514	6	of	of	ADP
iiclr-17530	514	7	states	state	NOUN
iiclr-17530	514	8	that	that	PRON
iiclr-17530	514	9	provide	provide	VERB
iiclr-17530	514	10	tax	tax	NOUN
iiclr-17530	514	11	credits	credit	NOUN
iiclr-17530	514	12	,	,	PUNCT
iiclr-17530	514	13	see	see	VERB
iiclr-17530	514	14	infra	infra	NOUN
iiclr-17530	514	15	note	note	VERB
iiclr-17530	514	16	106	106	NUM
iiclr-17530	514	17	.	.	PUNCT
iiclr-17530	514	18	100	100	NUM
iiclr-17530	514	19	.	.	PUNCT
iiclr-17530	515	1	krasney	krasney	PROPN
iiclr-17530	515	2	,	,	PUNCT
iiclr-17530	515	3	supra	supra	PROPN
iiclr-17530	515	4	note	note	NOUN
iiclr-17530	515	5	12	12	NUM
iiclr-17530	515	6	,	,	PUNCT
iiclr-17530	515	7	at	at	ADP
iiclr-17530	515	8	163	163	NUM
iiclr-17530	515	9	.	.	PUNCT
iiclr-17530	516	1	the	the	DET
iiclr-17530	516	2	reason	reason	NOUN
iiclr-17530	516	3	municipalities	municipality	NOUN
iiclr-17530	516	4	would	would	AUX
iiclr-17530	516	5	lose	lose	VERB
iiclr-17530	516	6	their	their	PRON
iiclr-17530	516	7	ability	ability	NOUN
iiclr-17530	516	8	to	to	PART
iiclr-17530	516	9	tax	tax	VERB
iiclr-17530	516	10	is	be	AUX
iiclr-17530	516	11	because	because	SCONJ
iiclr-17530	516	12	the	the	DET
iiclr-17530	516	13	taxes	taxis	NOUN
iiclr-17530	516	14	would	would	AUX
iiclr-17530	516	15	be	be	AUX
iiclr-17530	516	16	issued	issue	VERB
iiclr-17530	516	17	and	and	CCONJ
iiclr-17530	516	18	collected	collect	VERB
iiclr-17530	516	19	by	by	ADP
iiclr-17530	516	20	the	the	DET
iiclr-17530	516	21	state	state	NOUN
iiclr-17530	516	22	as	as	SCONJ
iiclr-17530	516	23	opposed	oppose	VERB
iiclr-17530	516	24	to	to	ADP
iiclr-17530	516	25	the	the	DET
iiclr-17530	516	26	municipality	municipality	NOUN
iiclr-17530	516	27	.	.	PUNCT
iiclr-17530	517	1	thus	thus	ADV
iiclr-17530	517	2	,	,	PUNCT
iiclr-17530	517	3	it	it	PRON
iiclr-17530	517	4	is	be	AUX
iiclr-17530	517	5	the	the	DET
iiclr-17530	517	6	state	state	NOUN
iiclr-17530	517	7	which	which	PRON
iiclr-17530	517	8	is	be	AUX
iiclr-17530	517	9	taxing	tax	VERB
iiclr-17530	517	10	and	and	CCONJ
iiclr-17530	517	11	collecting	collect	VERB
iiclr-17530	517	12	and	and	CCONJ
iiclr-17530	517	13	not	not	PART
iiclr-17530	517	14	the	the	DET
iiclr-17530	517	15	municipality	municipality	NOUN
iiclr-17530	517	16	.	.	PUNCT
iiclr-17530	518	1	ifthe	ifthe	PROPN
iiclr-17530	518	2	municipality	municipality	PROPN
iiclr-17530	518	3	wants	want	VERB
iiclr-17530	518	4	to	to	PART
iiclr-17530	518	5	collect	collect	VERB
iiclr-17530	518	6	taxes	taxis	NOUN
iiclr-17530	518	7	,	,	PUNCT
iiclr-17530	518	8	they	they	PRON
iiclr-17530	518	9	would	would	AUX
iiclr-17530	518	10	have	have	VERB
iiclr-17530	518	11	to	to	PART
iiclr-17530	518	12	collect	collect	VERB
iiclr-17530	518	13	from	from	ADP
iiclr-17530	518	14	the	the	DET
iiclr-17530	518	15	state	state	NOUN
iiclr-17530	518	16	.	.	PUNCT
iiclr-17530	519	1	see	see	VERB
iiclr-17530	519	2	i	i	PRON
iiclr-17530	519	3	d.	d.	PROPN
iiclr-17530	519	4	101	101	NUM
iiclr-17530	519	5	.	.	PUNCT
iiclr-17530	520	1	fta	fta	PROPN
iiclr-17530	520	2	report	report	PROPN
iiclr-17530	520	3	,	,	PUNCT
iiclr-17530	520	4	supra	supra	PROPN
iiclr-17530	520	5	note	note	NOUN
iiclr-17530	520	6	79	79	NUM
iiclr-17530	520	7	.	.	PUNCT
iiclr-17530	521	1	see	see	VERB
iiclr-17530	521	2	also	also	ADV
iiclr-17530	521	3	plattner	plattner	NOUN
iiclr-17530	521	4	,	,	PUNCT
iiclr-17530	521	5	supra	supra	PROPN
iiclr-17530	521	6	note	note	NOUN
iiclr-17530	521	7	4	4	NUM
iiclr-17530	521	8	,	,	PUNCT
iiclr-17530	521	9	at	at	ADP
iiclr-17530	521	10	38	38	NUM
iiclr-17530	521	11	(	(	PUNCT
iiclr-17530	521	12	stating	state	VERB
iiclr-17530	521	13	that	that	SCONJ
iiclr-17530	521	14	an	an	DET
iiclr-17530	521	15	athlete	athlete	NOUN
iiclr-17530	521	16	could	could	AUX
iiclr-17530	521	17	file	file	VERB
iiclr-17530	521	18	a	a	DET
iiclr-17530	521	19	single	single	ADJ
iiclr-17530	521	20	return	return	NOUN
iiclr-17530	521	21	with	with	ADP
iiclr-17530	521	22	the	the	DET
iiclr-17530	521	23	state	state	NOUN
iiclr-17530	521	24	in	in	ADP
iiclr-17530	521	25	which	which	PRON
iiclr-17530	521	26	the	the	DET
iiclr-17530	521	27	athlete	athlete	NOUN
iiclr-17530	521	28	is	be	AUX
iiclr-17530	521	29	domiciled	domicile	VERB
iiclr-17530	521	30	)	)	PUNCT
iiclr-17530	521	31	;	;	PUNCT
iiclr-17530	522	1	ringle	ringle	NOUN
iiclr-17530	522	2	,	,	PUNCT
iiclr-17530	522	3	supra	supra	PROPN
iiclr-17530	522	4	note	note	NOUN
iiclr-17530	522	5	91	91	NUM
iiclr-17530	522	6	,	,	PUNCT
iiclr-17530	522	7	at	at	ADP
iiclr-17530	522	8	180	180	NUM
iiclr-17530	522	9	(	(	PUNCT
iiclr-17530	522	10	addressing	address	VERB
iiclr-17530	522	11	that	that	SCONJ
iiclr-17530	522	12	the	the	DET
iiclr-17530	522	13	athlete	athlete	NOUN
iiclr-17530	522	14	need	need	AUX
iiclr-17530	522	15	only	only	ADV
iiclr-17530	522	16	file	file	VERB
iiclr-17530	522	17	a	a	DET
iiclr-17530	522	18	return	return	NOUN
iiclr-17530	522	19	in	in	ADP
iiclr-17530	522	20	the	the	DET
iiclr-17530	522	21	state	state	NOUN
iiclr-17530	522	22	where	where	SCONJ
iiclr-17530	522	23	the	the	DET
iiclr-17530	522	24	athlete	athlete	NOUN
iiclr-17530	522	25	is	be	AUX
iiclr-17530	522	26	domiciled	domicile	VERB
iiclr-17530	522	27	)	)	PUNCT
iiclr-17530	522	28	;	;	PUNCT
iiclr-17530	522	29	yassinger	yassinger	NOUN
iiclr-17530	522	30	,	,	PUNCT
iiclr-17530	522	31	supra	supra	PROPN
iiclr-17530	522	32	note	note	NOUN
iiclr-17530	522	33	74	74	NUM
iiclr-17530	522	34	,	,	PUNCT
iiclr-17530	522	35	at	at	ADP
iiclr-17530	522	36	762	762	NUM
iiclr-17530	522	37	(	(	PUNCT
iiclr-17530	522	38	discussing	discuss	VERB
iiclr-17530	522	39	that	that	SCONJ
iiclr-17530	522	40	an	an	DET
iiclr-17530	522	41	athlete	athlete	NOUN
iiclr-17530	522	42	would	would	AUX
iiclr-17530	522	43	be	be	AUX
iiclr-17530	522	44	responsible	responsible	ADJ
iiclr-17530	522	45	for	for	ADP
iiclr-17530	522	46	filing	file	VERB
iiclr-17530	522	47	a	a	DET
iiclr-17530	522	48	single	single	ADJ
iiclr-17530	522	49	return	return	NOUN
iiclr-17530	522	50	in	in	ADP
iiclr-17530	522	51	the	the	DET
iiclr-17530	522	52	state	state	NOUN
iiclr-17530	522	53	in	in	ADP
iiclr-17530	522	54	which	which	PRON
iiclr-17530	522	55	the	the	DET
iiclr-17530	522	56	athlete	athlete	NOUN
iiclr-17530	522	57	is	be	AUX
iiclr-17530	522	58	domiciled	domicile	VERB
iiclr-17530	522	59	)	)	PUNCT
iiclr-17530	522	60	.	.	PUNCT
iiclr-17530	523	1	see	see	VERB
iiclr-17530	523	2	generally	generally	ADV
iiclr-17530	523	3	ekmekjian	ekmekjian	ADJ
iiclr-17530	523	4	,	,	PUNCT
iiclr-17530	523	5	supra	supra	PROPN
iiclr-17530	523	6	note	note	NOUN
iiclr-17530	523	7	3	3	NUM
iiclr-17530	523	8	,	,	PUNCT
iiclr-17530	523	9	at	at	ADP
iiclr-17530	523	10	248	248	NUM
iiclr-17530	523	11	(	(	PUNCT
iiclr-17530	523	12	describing	describe	VERB
iiclr-17530	523	13	the	the	DET
iiclr-17530	523	14	base	base	ADJ
iiclr-17530	523	15	state	state	NOUN
iiclr-17530	523	16	model	model	NOUN
iiclr-17530	523	17	as	as	ADP
iiclr-17530	523	18	the	the	DET
iiclr-17530	523	19	composite	composite	ADJ
iiclr-17530	523	20	return	return	NOUN
iiclr-17530	523	21	system	system	NOUN
iiclr-17530	523	22	and	and	CCONJ
iiclr-17530	523	23	a	a	DET
iiclr-17530	523	24	centralized	centralized	ADJ
iiclr-17530	523	25	filing	filing	NOUN
iiclr-17530	523	26	system	system	NOUN
iiclr-17530	523	27	where	where	SCONJ
iiclr-17530	523	28	the	the	DET
iiclr-17530	523	29	athlete	athlete	NOUN
iiclr-17530	523	30	is	be	AUX
iiclr-17530	523	31	required	require	VERB
iiclr-17530	523	32	"	"	PUNCT
iiclr-17530	523	33	to	to	PART
iiclr-17530	523	34	file	file	VERB
iiclr-17530	523	35	one	one	NUM
iiclr-17530	523	36	state	state	NOUN
iiclr-17530	523	37	return	return	NOUN
iiclr-17530	523	38	and	and	CCONJ
iiclr-17530	523	39	have	have	VERB
iiclr-17530	523	40	that	that	DET
iiclr-17530	523	41	state	state	NOUN
iiclr-17530	523	42	allocate	allocate	VERB
iiclr-17530	523	43	the	the	DET
iiclr-17530	523	44	tax	tax	NOUN
iiclr-17530	523	45	payments	payment	NOUN
iiclr-17530	523	46	to	to	ADP
iiclr-17530	523	47	the	the	DET
iiclr-17530	523	48	other	other	ADJ
iiclr-17530	523	49	states	state	NOUN
iiclr-17530	523	50	based	base	VERB
iiclr-17530	523	51	on	on	ADP
iiclr-17530	523	52	a	a	DET
iiclr-17530	523	53	predetermined	predetermine	VERB
iiclr-17530	523	54	formula	formula	NOUN
iiclr-17530	523	55	"	"	PUNCT
iiclr-17530	523	56	)	)	PUNCT
iiclr-17530	523	57	.	.	PUNCT
iiclr-17530	524	1	this	this	DET
iiclr-17530	524	2	approach	approach	NOUN
iiclr-17530	524	3	is	be	AUX
iiclr-17530	524	4	similar	similar	ADJ
iiclr-17530	524	5	to	to	ADP
iiclr-17530	524	6	the	the	DET
iiclr-17530	524	7	international	international	ADJ
iiclr-17530	524	8	fuel	fuel	NOUN
iiclr-17530	524	9	tax	tax	NOUN
iiclr-17530	524	10	agreement	agreement	NOUN
iiclr-17530	524	11	(	(	PUNCT
iiclr-17530	524	12	ifta	ifta	X
iiclr-17530	524	13	)	)	PUNCT
iiclr-17530	524	14	which	which	PRON
iiclr-17530	524	15	apportions	apportion	VERB
iiclr-17530	524	16	tax	tax	NOUN
iiclr-17530	524	17	liability	liability	NOUN
iiclr-17530	524	18	on	on	ADP
iiclr-17530	524	19	interstate	interstate	ADJ
iiclr-17530	524	20	motor	motor	NOUN
iiclr-17530	524	21	carrier	carrier	NOUN
iiclr-17530	524	22	fuel	fuel	NOUN
iiclr-17530	524	23	use	use	NOUN
iiclr-17530	524	24	.	.	PUNCT
iiclr-17530	525	1	under	under	ADP
iiclr-17530	525	2	ifta	ifta	PROPN
iiclr-17530	525	3	,	,	PUNCT
iiclr-17530	525	4	an	an	DET
iiclr-17530	525	5	interstate	interstate	ADJ
iiclr-17530	525	6	carrier	carrier	NOUN
iiclr-17530	525	7	is	be	AUX
iiclr-17530	525	8	liable	liable	ADJ
iiclr-17530	525	9	for	for	ADP
iiclr-17530	525	10	fuel	fuel	NOUN
iiclr-17530	525	11	tax	tax	NOUN
iiclr-17530	525	12	on	on	ADP
iiclr-17530	525	13	the	the	DET
iiclr-17530	525	14	basis	basis	NOUN
iiclr-17530	525	15	of	of	ADP
iiclr-17530	525	16	the	the	DET
iiclr-17530	525	17	proportion	proportion	NOUN
iiclr-17530	525	18	of	of	ADP
iiclr-17530	525	19	miles	mile	NOUN
iiclr-17530	525	20	traveled	travel	VERB
iiclr-17530	525	21	in	in	ADP
iiclr-17530	525	22	each	each	DET
iiclr-17530	525	23	state	state	NOUN
iiclr-17530	525	24	.	.	PUNCT
iiclr-17530	526	1	a	a	DET
iiclr-17530	526	2	carrier	carrier	NOUN
iiclr-17530	526	3	files	file	VERB
iiclr-17530	526	4	a	a	DET
iiclr-17530	526	5	single	single	ADJ
iiclr-17530	526	6	tax	tax	NOUN
iiclr-17530	526	7	return	return	NOUN
iiclr-17530	526	8	in	in	ADP
iiclr-17530	526	9	the	the	DET
iiclr-17530	526	10	"	"	PUNCT
iiclr-17530	526	11	base	base	NOUN
iiclr-17530	526	12	state	state	NOUN
iiclr-17530	526	13	"	"	PUNCT
iiclr-17530	526	14	or	or	CCONJ
iiclr-17530	526	15	state	state	NOUN
iiclr-17530	526	16	of	of	ADP
iiclr-17530	526	17	domicile	domicile	NOUN
iiclr-17530	526	18	rather	rather	ADV
iiclr-17530	526	19	than	than	ADP
iiclr-17530	526	20	filing	file	VERB
iiclr-17530	526	21	with	with	ADP
iiclr-17530	526	22	each	each	DET
iiclr-17530	526	23	state	state	NOUN
iiclr-17530	526	24	in	in	ADP
iiclr-17530	526	25	which	which	PRON
iiclr-17530	526	26	he	he	PRON
iiclr-17530	526	27	traveled	travel	VERB
iiclr-17530	526	28	.	.	PUNCT
iiclr-17530	527	1	the	the	DET
iiclr-17530	527	2	base	base	PROPN
iiclr-17530	527	3	state	state	NOUN
iiclr-17530	527	4	then	then	ADV
iiclr-17530	527	5	provides	provide	VERB
iiclr-17530	527	6	payments	payment	NOUN
iiclr-17530	527	7	and	and	CCONJ
iiclr-17530	527	8	information	information	NOUN
iiclr-17530	527	9	to	to	ADP
iiclr-17530	527	10	any	any	DET
iiclr-17530	527	11	other	other	ADJ
iiclr-17530	527	12	state	state	NOUN
iiclr-17530	527	13	in	in	ADP
iiclr-17530	527	14	which	which	PRON
iiclr-17530	527	15	the	the	DET
iiclr-17530	527	16	carrier	carrier	NOUN
iiclr-17530	527	17	operated	operate	VERB
iiclr-17530	527	18	.	.	PUNCT
iiclr-17530	528	1	see	see	VERB
iiclr-17530	528	2	fta	fta	PROPN
iiclr-17530	528	3	report	report	PROPN
iiclr-17530	528	4	,	,	PUNCT
iiclr-17530	528	5	supra	supra	PROPN
iiclr-17530	528	6	note	note	NOUN
iiclr-17530	528	7	79	79	NUM
iiclr-17530	528	8	,	,	PUNCT
iiclr-17530	528	9	at	at	ADP
iiclr-17530	528	10	n.7	n.7	PROPN
iiclr-17530	528	11	.	.	NOUN
iiclr-17530	529	1	102	102	NUM
iiclr-17530	529	2	.	.	PUNCT
iiclr-17530	530	1	see	see	VERB
iiclr-17530	530	2	ekmekjian	ekmekjian	ADJ
iiclr-17530	530	3	,	,	PUNCT
iiclr-17530	530	4	supra	supra	PROPN
iiclr-17530	530	5	note	note	NOUN
iiclr-17530	530	6	3	3	NUM
iiclr-17530	530	7	,	,	PUNCT
iiclr-17530	530	8	at	at	ADP
iiclr-17530	530	9	248	248	NUM
iiclr-17530	530	10	.	.	PUNCT
iiclr-17530	531	1	1999	1999	NUM
iiclr-17530	531	2	]	]	X
iiclr-17530	531	3	ind	ind	NOUN
iiclr-17530	531	4	.	.	PUNCT
iiclr-17530	532	1	int'l	int'l	PROPN
iiclr-17530	532	2	&	&	CCONJ
iiclr-17530	532	3	comp	comp	PROPN
iiclr-17530	532	4	.	.	PUNCT
iiclr-17530	533	1	l.	l.	PROPN
iiclr-17530	533	2	rev	rev	PROPN
iiclr-17530	533	3	.	.	PROPN
iiclr-17530	533	4	members	member	NOUN
iiclr-17530	533	5	.	.	PUNCT
iiclr-17530	534	1	3	3	NUM
iiclr-17530	534	2	this	this	PRON
iiclr-17530	534	3	may	may	AUX
iiclr-17530	534	4	be	be	AUX
iiclr-17530	534	5	a	a	DET
iiclr-17530	534	6	good	good	ADJ
iiclr-17530	534	7	solution	solution	NOUN
iiclr-17530	534	8	because	because	SCONJ
iiclr-17530	534	9	the	the	DET
iiclr-17530	534	10	teams	team	NOUN
iiclr-17530	534	11	themselves	themselves	PRON
iiclr-17530	534	12	are	be	AUX
iiclr-17530	534	13	in	in	ADP
iiclr-17530	534	14	the	the	DET
iiclr-17530	534	15	best	good	ADJ
iiclr-17530	534	16	position	position	NOUN
iiclr-17530	534	17	to	to	PART
iiclr-17530	534	18	have	have	VERB
iiclr-17530	534	19	all	all	PRON
iiclr-17530	534	20	of	of	ADP
iiclr-17530	534	21	the	the	DET
iiclr-17530	534	22	pertinent	pertinent	ADJ
iiclr-17530	534	23	tax	tax	NOUN
iiclr-17530	534	24	information	information	NOUN
iiclr-17530	534	25	required	require	VERB
iiclr-17530	534	26	.	.	PUNCT
iiclr-17530	535	1	this	this	DET
iiclr-17530	535	2	model	model	NOUN
iiclr-17530	535	3	has	have	AUX
iiclr-17530	535	4	been	be	AUX
iiclr-17530	535	5	endorsed	endorse	VERB
iiclr-17530	535	6	by	by	ADP
iiclr-17530	535	7	some	some	DET
iiclr-17530	535	8	teams	team	NOUN
iiclr-17530	535	9	.	.	PUNCT
iiclr-17530	535	10	"	"	PUNCT
iiclr-17530	536	1	f.	f.	PROPN
iiclr-17530	536	2	tax	tax	NOUN
iiclr-17530	536	3	credits	credit	NOUN
iiclr-17530	536	4	once	once	SCONJ
iiclr-17530	536	5	the	the	DET
iiclr-17530	536	6	filing	filing	NOUN
iiclr-17530	536	7	requirements	requirement	NOUN
iiclr-17530	536	8	have	have	AUX
iiclr-17530	536	9	been	be	AUX
iiclr-17530	536	10	determined	determine	VERB
iiclr-17530	536	11	,	,	PUNCT
iiclr-17530	536	12	the	the	DET
iiclr-17530	536	13	next	next	ADJ
iiclr-17530	536	14	focus	focus	NOUN
iiclr-17530	536	15	for	for	ADP
iiclr-17530	536	16	the	the	DET
iiclr-17530	536	17	athlete	athlete	NOUN
iiclr-17530	536	18	is	be	AUX
iiclr-17530	536	19	to	to	PART
iiclr-17530	536	20	determine	determine	VERB
iiclr-17530	536	21	the	the	DET
iiclr-17530	536	22	amount	amount	NOUN
iiclr-17530	536	23	taxable	taxable	ADJ
iiclr-17530	536	24	to	to	ADP
iiclr-17530	536	25	each	each	DET
iiclr-17530	536	26	taxing	tax	VERB
iiclr-17530	536	27	jurisdiction	jurisdiction	NOUN
iiclr-17530	536	28	in	in	ADP
iiclr-17530	536	29	which	which	PRON
iiclr-17530	536	30	they	they	PRON
iiclr-17530	536	31	participate	participate	VERB
iiclr-17530	536	32	and	and	CCONJ
iiclr-17530	536	33	how	how	SCONJ
iiclr-17530	536	34	the	the	DET
iiclr-17530	536	35	tax	tax	NOUN
iiclr-17530	536	36	is	be	AUX
iiclr-17530	536	37	to	to	PART
iiclr-17530	536	38	be	be	AUX
iiclr-17530	536	39	calculated	calculate	VERB
iiclr-17530	536	40	.	.	PUNCT
iiclr-17530	537	1	to	to	PART
iiclr-17530	537	2	avoid	avoid	VERB
iiclr-17530	537	3	double	double	ADJ
iiclr-17530	537	4	taxation,0	taxation,0	NOUN
iiclr-17530	537	5	5	5	NUM
iiclr-17530	537	6	the	the	DET
iiclr-17530	537	7	home	home	NOUN
iiclr-17530	537	8	states	state	NOUN
iiclr-17530	537	9	and	and	CCONJ
iiclr-17530	537	10	states	state	NOUN
iiclr-17530	537	11	of	of	ADP
iiclr-17530	537	12	residency	residency	NOUN
iiclr-17530	537	13	provide	provide	VERB
iiclr-17530	537	14	tax	tax	NOUN
iiclr-17530	537	15	credits	credit	NOUN
iiclr-17530	537	16	for	for	ADP
iiclr-17530	537	17	income	income	NOUN
iiclr-17530	537	18	that	that	PRON
iiclr-17530	537	19	is	be	AUX
iiclr-17530	537	20	allocable	allocable	ADJ
iiclr-17530	537	21	to	to	PART
iiclr-17530	537	22	nonresident	nonresident	VERB
iiclr-17530	537	23	states	state	NOUN
iiclr-17530	537	24	.	.	PUNCT
iiclr-17530	538	1	"	"	PUNCT
iiclr-17530	538	2	°	°	CCONJ
iiclr-17530	538	3	however	however	ADV
iiclr-17530	538	4	,	,	PUNCT
iiclr-17530	538	5	"	"	PUNCT
iiclr-17530	538	6	[	[	X
iiclr-17530	538	7	b]ecause	b]ecause	SCONJ
iiclr-17530	538	8	the	the	DET
iiclr-17530	538	9	state	state	NOUN
iiclr-17530	538	10	issues	issue	VERB
iiclr-17530	538	11	a	a	DET
iiclr-17530	538	12	credit	credit	NOUN
iiclr-17530	538	13	,	,	PUNCT
iiclr-17530	538	14	the	the	DET
iiclr-17530	538	15	athlete	athlete	NOUN
iiclr-17530	538	16	's	's	PART
iiclr-17530	538	17	overall	overall	ADJ
iiclr-17530	538	18	tax	tax	NOUN
iiclr-17530	538	19	bill	bill	NOUN
iiclr-17530	538	20	remains	remain	VERB
iiclr-17530	538	21	unchanged	unchanged	ADJ
iiclr-17530	538	22	.	.	PUNCT
iiclr-17530	539	1	"'0	"'0	PUNCT
iiclr-17530	539	2	7	7	NUM
iiclr-17530	539	3	the	the	DET
iiclr-17530	539	4	"	"	PUNCT
iiclr-17530	539	5	purpose	purpose	NOUN
iiclr-17530	539	6	of	of	ADP
iiclr-17530	539	7	a	a	DET
iiclr-17530	539	8	tax	tax	NOUN
iiclr-17530	539	9	credit	credit	NOUN
iiclr-17530	539	10	is	be	AUX
iiclr-17530	539	11	to	to	PART
iiclr-17530	539	12	avoid	avoid	VERB
iiclr-17530	539	13	double	double	ADJ
iiclr-17530	539	14	taxation	taxation	NOUN
iiclr-17530	539	15	of	of	ADP
iiclr-17530	539	16	nonresident	nonresident	ADJ
iiclr-17530	539	17	income	income	NOUN
iiclr-17530	539	18	.	.	PUNCT
iiclr-17530	539	19	'	'	PUNCT
iiclr-17530	540	1	1	1	NUM
iiclr-17530	540	2	'	'	NUM
iiclr-17530	540	3	8	8	NUM
iiclr-17530	540	4	the	the	DET
iiclr-17530	540	5	states	state	NOUN
iiclr-17530	540	6	have	have	VERB
iiclr-17530	540	7	varying	vary	VERB
iiclr-17530	540	8	policies	policy	NOUN
iiclr-17530	540	9	in	in	ADP
iiclr-17530	540	10	regard	regard	NOUN
iiclr-17530	540	11	to	to	ADP
iiclr-17530	540	12	tax	tax	NOUN
iiclr-17530	540	13	credits	credit	NOUN
iiclr-17530	540	14	.	.	PUNCT
iiclr-17530	541	1	a	a	DET
iiclr-17530	541	2	number	number	NOUN
iiclr-17530	541	3	of	of	ADP
iiclr-17530	541	4	states	state	NOUN
iiclr-17530	541	5	only	only	ADV
iiclr-17530	541	6	provide	provide	VERB
iiclr-17530	541	7	a	a	DET
iiclr-17530	541	8	tax	tax	NOUN
iiclr-17530	541	9	credit	credit	NOUN
iiclr-17530	541	10	if	if	SCONJ
iiclr-17530	541	11	the	the	DET
iiclr-17530	541	12	nonresident	nonresident	ADJ
iiclr-17530	541	13	state	state	NOUN
iiclr-17530	541	14	allows	allow	VERB
iiclr-17530	541	15	a	a	DET
iiclr-17530	541	16	similar	similar	ADJ
iiclr-17530	541	17	credit	credit	NOUN
iiclr-17530	541	18	.	.	PUNCT
iiclr-17530	542	1	as	as	ADP
iiclr-17530	542	2	of	of	ADP
iiclr-17530	542	3	103	103	NUM
iiclr-17530	542	4	.	.	PUNCT
iiclr-17530	543	1	see	see	VERB
iiclr-17530	543	2	yassinger	yassinger	NOUN
iiclr-17530	543	3	,	,	PUNCT
iiclr-17530	543	4	supra	supra	PROPN
iiclr-17530	543	5	note	note	NOUN
iiclr-17530	543	6	74	74	NUM
iiclr-17530	543	7	,	,	PUNCT
iiclr-17530	543	8	at	at	ADP
iiclr-17530	543	9	762	762	NUM
iiclr-17530	543	10	;	;	PUNCT
iiclr-17530	543	11	green	green	ADJ
iiclr-17530	543	12	,	,	PUNCT
iiclr-17530	543	13	supra	supra	ADJ
iiclr-17530	543	14	note	note	NOUN
iiclr-17530	543	15	78	78	NUM
iiclr-17530	543	16	,	,	PUNCT
iiclr-17530	543	17	at	at	ADP
iiclr-17530	543	18	300	300	NUM
iiclr-17530	543	19	;	;	PUNCT
iiclr-17530	543	20	plattner	plattner	NOUN
iiclr-17530	543	21	,	,	PUNCT
iiclr-17530	543	22	supra	supra	PROPN
iiclr-17530	543	23	note	note	NOUN
iiclr-17530	543	24	4	4	NUM
iiclr-17530	543	25	,	,	PUNCT
iiclr-17530	543	26	at	at	ADP
iiclr-17530	543	27	38	38	NUM
iiclr-17530	543	28	.	.	PUNCT
iiclr-17530	544	1	this	this	DET
iiclr-17530	544	2	model	model	NOUN
iiclr-17530	544	3	may	may	AUX
iiclr-17530	544	4	be	be	AUX
iiclr-17530	544	5	analogized	analogize	VERB
iiclr-17530	544	6	"	"	PUNCT
iiclr-17530	544	7	to	to	ADP
iiclr-17530	544	8	a	a	DET
iiclr-17530	544	9	scheme	scheme	NOUN
iiclr-17530	544	10	in	in	ADP
iiclr-17530	544	11	which	which	PRON
iiclr-17530	544	12	many	many	ADJ
iiclr-17530	544	13	states	state	NOUN
iiclr-17530	544	14	permit	permit	VERB
iiclr-17530	544	15	large	large	ADJ
iiclr-17530	544	16	multi	multi	ADJ
iiclr-17530	544	17	-	-	ADJ
iiclr-17530	544	18	state	state	ADJ
iiclr-17530	544	19	partnerships	partnership	NOUN
iiclr-17530	544	20	to	to	PART
iiclr-17530	544	21	file	file	VERB
iiclr-17530	544	22	a	a	DET
iiclr-17530	544	23	composite	composite	ADJ
iiclr-17530	544	24	return	return	NOUN
iiclr-17530	544	25	on	on	ADP
iiclr-17530	544	26	behalf	behalf	NOUN
iiclr-17530	544	27	of	of	ADP
iiclr-17530	544	28	nonresident	nonresident	ADJ
iiclr-17530	544	29	partners	partner	NOUN
iiclr-17530	544	30	.	.	PUNCT
iiclr-17530	544	31	"	"	PUNCT
iiclr-17530	545	1	yassinger	yassinger	NOUN
iiclr-17530	545	2	,	,	PUNCT
iiclr-17530	545	3	supra	supra	PROPN
iiclr-17530	545	4	note	note	NOUN
iiclr-17530	545	5	74	74	NUM
iiclr-17530	545	6	,	,	PUNCT
iiclr-17530	545	7	at	at	ADP
iiclr-17530	545	8	762	762	NUM
iiclr-17530	545	9	.	.	PUNCT
iiclr-17530	546	1	see	see	VERB
iiclr-17530	546	2	generally	generally	ADV
iiclr-17530	546	3	fta	fta	PROPN
iiclr-17530	546	4	report	report	NOUN
iiclr-17530	546	5	,	,	PUNCT
iiclr-17530	546	6	supra	supra	PROPN
iiclr-17530	546	7	note	note	NOUN
iiclr-17530	546	8	79	79	NUM
iiclr-17530	546	9	,	,	PUNCT
iiclr-17530	546	10	at	at	ADP
iiclr-17530	546	11	n.	n.	PROPN
iiclr-17530	546	12	18	18	NUM
iiclr-17530	546	13	(	(	PUNCT
iiclr-17530	546	14	stating	state	VERB
iiclr-17530	546	15	that	that	SCONJ
iiclr-17530	546	16	this	this	DET
iiclr-17530	546	17	option	option	NOUN
iiclr-17530	546	18	is	be	AUX
iiclr-17530	546	19	similar	similar	ADJ
iiclr-17530	546	20	to	to	ADP
iiclr-17530	546	21	current	current	ADJ
iiclr-17530	546	22	provisions	provision	NOUN
iiclr-17530	546	23	in	in	ADP
iiclr-17530	546	24	other	other	ADJ
iiclr-17530	546	25	states	state	NOUN
iiclr-17530	546	26	which	which	PRON
iiclr-17530	546	27	allow	allow	VERB
iiclr-17530	546	28	composite	composite	ADJ
iiclr-17530	546	29	return	return	NOUN
iiclr-17530	546	30	filings	filing	NOUN
iiclr-17530	546	31	by	by	ADP
iiclr-17530	546	32	partnerships	partnership	NOUN
iiclr-17530	546	33	on	on	ADP
iiclr-17530	546	34	behalf	behalf	NOUN
iiclr-17530	546	35	of	of	ADP
iiclr-17530	546	36	nonresident	nonresident	ADJ
iiclr-17530	546	37	partners	partner	NOUN
iiclr-17530	546	38	)	)	PUNCT
iiclr-17530	546	39	.	.	PUNCT
iiclr-17530	547	1	104	104	X
iiclr-17530	547	2	.	.	PUNCT
iiclr-17530	548	1	see	see	VERB
iiclr-17530	548	2	yassinger	yassinger	NOUN
iiclr-17530	548	3	,	,	PUNCT
iiclr-17530	548	4	supra	supra	PROPN
iiclr-17530	548	5	note	note	NOUN
iiclr-17530	548	6	74	74	NUM
iiclr-17530	548	7	,	,	PUNCT
iiclr-17530	548	8	at	at	ADP
iiclr-17530	548	9	762	762	NUM
iiclr-17530	548	10	.	.	PUNCT
iiclr-17530	549	1	105	105	NUM
iiclr-17530	549	2	.	.	PUNCT
iiclr-17530	550	1	see	see	VERB
iiclr-17530	550	2	supra	supra	PROPN
iiclr-17530	550	3	note	note	PROPN
iiclr-17530	550	4	74	74	NUM
iiclr-17530	550	5	.	.	PUNCT
iiclr-17530	551	1	but	but	CCONJ
iiclr-17530	551	2	see	see	VERB
iiclr-17530	551	3	plattner	plattner	NOUN
iiclr-17530	551	4	,	,	PUNCT
iiclr-17530	551	5	supra	supra	PROPN
iiclr-17530	551	6	note	note	NOUN
iiclr-17530	551	7	4	4	NUM
iiclr-17530	551	8	,	,	PUNCT
iiclr-17530	551	9	at	at	ADP
iiclr-17530	551	10	36	36	NUM
iiclr-17530	551	11	(	(	PUNCT
iiclr-17530	551	12	stating	state	VERB
iiclr-17530	551	13	that	that	SCONJ
iiclr-17530	551	14	there	there	PRON
iiclr-17530	551	15	is	be	VERB
iiclr-17530	551	16	fear	fear	NOUN
iiclr-17530	551	17	of	of	ADP
iiclr-17530	551	18	potential	potential	ADJ
iiclr-17530	551	19	double	double	ADJ
iiclr-17530	551	20	taxation	taxation	NOUN
iiclr-17530	551	21	notwithstanding	notwithstanding	ADP
iiclr-17530	551	22	the	the	DET
iiclr-17530	551	23	income	income	NOUN
iiclr-17530	551	24	tax	tax	NOUN
iiclr-17530	551	25	credit	credit	NOUN
iiclr-17530	551	26	which	which	PRON
iiclr-17530	551	27	is	be	AUX
iiclr-17530	551	28	generally	generally	ADV
iiclr-17530	551	29	offered	offer	VERB
iiclr-17530	551	30	by	by	ADP
iiclr-17530	551	31	states	state	NOUN
iiclr-17530	551	32	to	to	ADP
iiclr-17530	551	33	their	their	PRON
iiclr-17530	551	34	residents	resident	NOUN
iiclr-17530	551	35	)	)	PUNCT
iiclr-17530	551	36	.	.	PUNCT
iiclr-17530	552	1	106	106	NUM
iiclr-17530	552	2	.	.	PUNCT
iiclr-17530	553	1	see	see	VERB
iiclr-17530	553	2	krasney	krasney	PROPN
iiclr-17530	553	3	,	,	PUNCT
iiclr-17530	553	4	supra	supra	PROPN
iiclr-17530	553	5	note	note	NOUN
iiclr-17530	553	6	12	12	NUM
iiclr-17530	553	7	,	,	PUNCT
iiclr-17530	553	8	at	at	ADP
iiclr-17530	553	9	134	134	NUM
iiclr-17530	553	10	n.28	n.28	NOUN
iiclr-17530	553	11	.	.	PUNCT
iiclr-17530	553	12	states	state	NOUN
iiclr-17530	553	13	that	that	PRON
iiclr-17530	553	14	allow	allow	VERB
iiclr-17530	553	15	tax	tax	NOUN
iiclr-17530	553	16	credits	credit	NOUN
iiclr-17530	553	17	include	include	VERB
iiclr-17530	553	18	:	:	PUNCT
iiclr-17530	553	19	alabama	alabama	PROPN
iiclr-17530	553	20	,	,	PUNCT
iiclr-17530	553	21	arizona	arizona	PROPN
iiclr-17530	553	22	,	,	PUNCT
iiclr-17530	553	23	arkansas	arkansas	PROPN
iiclr-17530	553	24	,	,	PUNCT
iiclr-17530	553	25	california	california	PROPN
iiclr-17530	553	26	,	,	PUNCT
iiclr-17530	553	27	colorado	colorado	PROPN
iiclr-17530	553	28	,	,	PUNCT
iiclr-17530	553	29	delaware	delaware	PROPN
iiclr-17530	553	30	,	,	PUNCT
iiclr-17530	553	31	the	the	DET
iiclr-17530	553	32	district	district	NOUN
iiclr-17530	553	33	of	of	ADP
iiclr-17530	553	34	columbia	columbia	PROPN
iiclr-17530	553	35	,	,	PUNCT
iiclr-17530	553	36	georgia	georgia	PROPN
iiclr-17530	553	37	,	,	PUNCT
iiclr-17530	553	38	hawaii	hawaii	PROPN
iiclr-17530	553	39	,	,	PUNCT
iiclr-17530	553	40	idaho	idaho	PROPN
iiclr-17530	553	41	,	,	PUNCT
iiclr-17530	553	42	illinois	illinois	PROPN
iiclr-17530	553	43	,	,	PUNCT
iiclr-17530	553	44	indiana	indiana	PROPN
iiclr-17530	553	45	,	,	PUNCT
iiclr-17530	553	46	iowa	iowa	PROPN
iiclr-17530	553	47	,	,	PUNCT
iiclr-17530	553	48	kansas	kansas	PROPN
iiclr-17530	553	49	,	,	PUNCT
iiclr-17530	553	50	kentucky	kentucky	PROPN
iiclr-17530	553	51	,	,	PUNCT
iiclr-17530	553	52	louisiana	louisiana	PROPN
iiclr-17530	553	53	,	,	PUNCT
iiclr-17530	553	54	maine	maine	PROPN
iiclr-17530	553	55	,	,	PUNCT
iiclr-17530	553	56	maryland	maryland	PROPN
iiclr-17530	553	57	,	,	PUNCT
iiclr-17530	553	58	massachusetts	massachusetts	PROPN
iiclr-17530	553	59	,	,	PUNCT
iiclr-17530	553	60	michigan	michigan	PROPN
iiclr-17530	553	61	,	,	PUNCT
iiclr-17530	553	62	minnesota	minnesota	PROPN
iiclr-17530	553	63	,	,	PUNCT
iiclr-17530	553	64	mississippi	mississippi	PROPN
iiclr-17530	553	65	,	,	PUNCT
iiclr-17530	553	66	missouri	missouri	PROPN
iiclr-17530	553	67	,	,	PUNCT
iiclr-17530	553	68	montana	montana	PROPN
iiclr-17530	553	69	,	,	PUNCT
iiclr-17530	553	70	nebraska	nebraska	PROPN
iiclr-17530	553	71	,	,	PUNCT
iiclr-17530	553	72	new	new	PROPN
iiclr-17530	553	73	jersey	jersey	PROPN
iiclr-17530	553	74	,	,	PUNCT
iiclr-17530	553	75	new	new	PROPN
iiclr-17530	553	76	mexico	mexico	PROPN
iiclr-17530	553	77	,	,	PUNCT
iiclr-17530	553	78	new	new	PROPN
iiclr-17530	553	79	york	york	PROPN
iiclr-17530	553	80	,	,	PUNCT
iiclr-17530	553	81	north	north	PROPN
iiclr-17530	553	82	carolina	carolina	PROPN
iiclr-17530	553	83	,	,	PUNCT
iiclr-17530	553	84	north	north	NOUN
iiclr-17530	553	85	dakota	dakota	PROPN
iiclr-17530	553	86	,	,	PUNCT
iiclr-17530	553	87	ohio	ohio	PROPN
iiclr-17530	553	88	,	,	PUNCT
iiclr-17530	553	89	oklahoma	oklahoma	PROPN
iiclr-17530	553	90	,	,	PUNCT
iiclr-17530	553	91	oregon	oregon	PROPN
iiclr-17530	553	92	,	,	PUNCT
iiclr-17530	553	93	pennsylvania	pennsylvania	PROPN
iiclr-17530	553	94	,	,	PUNCT
iiclr-17530	553	95	rhode	rhode	PROPN
iiclr-17530	553	96	island	island	NOUN
iiclr-17530	553	97	,	,	PUNCT
iiclr-17530	553	98	south	south	PROPN
iiclr-17530	553	99	carolina	carolina	PROPN
iiclr-17530	553	100	,	,	PUNCT
iiclr-17530	553	101	utah	utah	PROPN
iiclr-17530	553	102	,	,	PUNCT
iiclr-17530	553	103	vermont	vermont	PROPN
iiclr-17530	553	104	,	,	PUNCT
iiclr-17530	553	105	virginia	virginia	PROPN
iiclr-17530	553	106	,	,	PUNCT
iiclr-17530	553	107	west	west	PROPN
iiclr-17530	553	108	virginia	virginia	PROPN
iiclr-17530	553	109	,	,	PUNCT
iiclr-17530	553	110	and	and	CCONJ
iiclr-17530	553	111	wisconsin	wisconsin	PROPN
iiclr-17530	553	112	.	.	PUNCT
iiclr-17530	554	1	see	see	VERB
iiclr-17530	554	2	i	i	PRON
iiclr-17530	554	3	d.	d.	PROPN
iiclr-17530	554	4	at	at	ADP
iiclr-17530	554	5	134	134	NUM
iiclr-17530	554	6	n.30	n.30	NOUN
iiclr-17530	554	7	.	.	PUNCT
iiclr-17530	555	1	see	see	VERB
iiclr-17530	555	2	also	also	ADV
iiclr-17530	555	3	green	green	ADJ
iiclr-17530	555	4	,	,	PUNCT
iiclr-17530	555	5	supra	supra	ADJ
iiclr-17530	555	6	note	note	NOUN
iiclr-17530	555	7	78	78	NUM
iiclr-17530	555	8	,	,	PUNCT
iiclr-17530	555	9	at	at	ADP
iiclr-17530	555	10	296	296	NUM
iiclr-17530	555	11	(	(	PUNCT
iiclr-17530	555	12	addressing	address	VERB
iiclr-17530	555	13	some	some	PRON
iiclr-17530	555	14	of	of	ADP
iiclr-17530	555	15	the	the	DET
iiclr-17530	555	16	states	state	NOUN
iiclr-17530	555	17	that	that	PRON
iiclr-17530	555	18	have	have	AUX
iiclr-17530	555	19	allowed	allow	VERB
iiclr-17530	555	20	tax	tax	NOUN
iiclr-17530	555	21	credits	credit	NOUN
iiclr-17530	555	22	)	)	PUNCT
iiclr-17530	555	23	;	;	PUNCT
iiclr-17530	555	24	overstreet	overstreet	PROPN
iiclr-17530	555	25	,	,	PUNCT
iiclr-17530	555	26	supra	supra	PROPN
iiclr-17530	555	27	note	note	PROPN
iiclr-17530	555	28	4	4	NUM
iiclr-17530	555	29	,	,	PUNCT
iiclr-17530	555	30	at'a	at'a	PROPN
iiclr-17530	555	31	(	(	PUNCT
iiclr-17530	555	32	noting	note	VERB
iiclr-17530	555	33	that	that	SCONJ
iiclr-17530	555	34	states	state	NOUN
iiclr-17530	555	35	allow	allow	VERB
iiclr-17530	555	36	tax	tax	NOUN
iiclr-17530	555	37	credits	credit	NOUN
iiclr-17530	555	38	)	)	PUNCT
iiclr-17530	555	39	;	;	PUNCT
iiclr-17530	555	40	ringle	ringle	NOUN
iiclr-17530	555	41	,	,	PUNCT
iiclr-17530	555	42	supra	supra	PROPN
iiclr-17530	555	43	note	note	NOUN
iiclr-17530	555	44	91	91	NUM
iiclr-17530	555	45	,	,	PUNCT
iiclr-17530	555	46	at	at	ADP
iiclr-17530	555	47	171	171	NUM
iiclr-17530	555	48	(	(	PUNCT
iiclr-17530	555	49	mentioning	mention	VERB
iiclr-17530	555	50	that	that	SCONJ
iiclr-17530	555	51	athletes	athlete	NOUN
iiclr-17530	555	52	'	'	PART
iiclr-17530	555	53	states	state	NOUN
iiclr-17530	555	54	of	of	ADP
iiclr-17530	555	55	residence	residence	NOUN
iiclr-17530	555	56	generally	generally	ADV
iiclr-17530	555	57	offer	offer	VERB
iiclr-17530	555	58	tax	tax	NOUN
iiclr-17530	555	59	credits	credit	NOUN
iiclr-17530	555	60	)	)	PUNCT
iiclr-17530	555	61	;	;	PUNCT
iiclr-17530	556	1	williams	williams	PROPN
iiclr-17530	556	2	&	&	CCONJ
iiclr-17530	556	3	horgan	horgan	PROPN
iiclr-17530	556	4	,	,	PUNCT
iiclr-17530	556	5	supra	supra	PROPN
iiclr-17530	556	6	note	note	NOUN
iiclr-17530	556	7	2	2	NUM
iiclr-17530	556	8	,	,	PUNCT
iiclr-17530	556	9	at	at	ADP
iiclr-17530	556	10	a	a	DET
iiclr-17530	556	11	l	l	NOUN
iiclr-17530	556	12	(	(	PUNCT
iiclr-17530	556	13	stating	state	VERB
iiclr-17530	556	14	that	that	SCONJ
iiclr-17530	556	15	states	state	NOUN
iiclr-17530	556	16	allow	allow	VERB
iiclr-17530	556	17	tax	tax	NOUN
iiclr-17530	556	18	credits	credit	NOUN
iiclr-17530	556	19	)	)	PUNCT
iiclr-17530	556	20	.	.	PUNCT
iiclr-17530	557	1	107	107	NUM
iiclr-17530	557	2	.	.	PUNCT
iiclr-17530	558	1	ekmekjian	ekmekjian	PROPN
iiclr-17530	558	2	,	,	PUNCT
iiclr-17530	558	3	supra	supra	PROPN
iiclr-17530	558	4	note	note	NOUN
iiclr-17530	558	5	3	3	NUM
iiclr-17530	558	6	,	,	PUNCT
iiclr-17530	558	7	at	at	ADP
iiclr-17530	558	8	24	24	NUM
iiclr-17530	558	9	1	1	NUM
iiclr-17530	558	10	.	.	PUNCT
iiclr-17530	559	1	see	see	VERB
iiclr-17530	559	2	also	also	ADV
iiclr-17530	559	3	gottschalk	gottschalk	PROPN
iiclr-17530	559	4	,	,	PUNCT
iiclr-17530	559	5	supra	supra	PROPN
iiclr-17530	559	6	note	note	PROPN
iiclr-17530	559	7	4	4	NUM
iiclr-17530	559	8	,	,	PUNCT
iiclr-17530	559	9	at	at	ADP
iiclr-17530	559	10	a	a	DET
iiclr-17530	559	11	l	l	NOUN
iiclr-17530	559	12	(	(	PUNCT
iiclr-17530	559	13	stating	state	VERB
iiclr-17530	559	14	that	that	SCONJ
iiclr-17530	559	15	it	it	PRON
iiclr-17530	559	16	ends	end	VERB
iiclr-17530	559	17	up	up	ADP
iiclr-17530	559	18	becoming	become	VERB
iiclr-17530	559	19	a	a	DET
iiclr-17530	559	20	"	"	PUNCT
iiclr-17530	559	21	zero	zero	NUM
iiclr-17530	559	22	sum	sum	NOUN
iiclr-17530	559	23	game	game	NOUN
iiclr-17530	559	24	"	"	PUNCT
iiclr-17530	559	25	because	because	SCONJ
iiclr-17530	559	26	an	an	DET
iiclr-17530	559	27	athlete	athlete	NOUN
iiclr-17530	559	28	will	will	AUX
iiclr-17530	559	29	get	get	VERB
iiclr-17530	559	30	a	a	DET
iiclr-17530	559	31	tax	tax	NOUN
iiclr-17530	559	32	credit	credit	NOUN
iiclr-17530	559	33	for	for	ADP
iiclr-17530	559	34	paying	pay	VERB
iiclr-17530	559	35	taxes	taxis	NOUN
iiclr-17530	559	36	in	in	ADP
iiclr-17530	559	37	another	another	DET
iiclr-17530	559	38	state	state	NOUN
iiclr-17530	559	39	in	in	ADP
iiclr-17530	559	40	which	which	PRON
iiclr-17530	559	41	he	he	PRON
iiclr-17530	559	42	plays	play	VERB
iiclr-17530	559	43	)	)	PUNCT
iiclr-17530	559	44	;	;	PUNCT
iiclr-17530	559	45	yassinger	yassinger	NOUN
iiclr-17530	559	46	,	,	PUNCT
iiclr-17530	559	47	supra	supra	PROPN
iiclr-17530	559	48	note	note	NOUN
iiclr-17530	559	49	74	74	NUM
iiclr-17530	559	50	,	,	PUNCT
iiclr-17530	559	51	at	at	ADP
iiclr-17530	559	52	763	763	NUM
iiclr-17530	559	53	(	(	PUNCT
iiclr-17530	559	54	stating	state	VERB
iiclr-17530	559	55	that	that	SCONJ
iiclr-17530	559	56	since	since	SCONJ
iiclr-17530	559	57	states	state	NOUN
iiclr-17530	559	58	grant	grant	VERB
iiclr-17530	559	59	credits	credit	NOUN
iiclr-17530	559	60	for	for	ADP
iiclr-17530	559	61	income	income	NOUN
iiclr-17530	559	62	taxes	taxis	NOUN
iiclr-17530	559	63	paid	pay	VERB
iiclr-17530	559	64	in	in	ADP
iiclr-17530	559	65	other	other	ADJ
iiclr-17530	559	66	states	state	NOUN
iiclr-17530	559	67	,	,	PUNCT
iiclr-17530	559	68	an	an	DET
iiclr-17530	559	69	athlete	athlete	NOUN
iiclr-17530	559	70	theoretically	theoretically	ADV
iiclr-17530	559	71	should	should	AUX
iiclr-17530	559	72	not	not	PART
iiclr-17530	559	73	be	be	AUX
iiclr-17530	559	74	paying	pay	VERB
iiclr-17530	559	75	any	any	DET
iiclr-17530	559	76	additional	additional	ADJ
iiclr-17530	559	77	state	state	NOUN
iiclr-17530	559	78	tax	tax	NOUN
iiclr-17530	559	79	)	)	PUNCT
iiclr-17530	559	80	.	.	PUNCT
iiclr-17530	560	1	108	108	NUM
iiclr-17530	560	2	.	.	PUNCT
iiclr-17530	561	1	krasney	krasney	NOUN
iiclr-17530	561	2	,	,	PUNCT
iiclr-17530	561	3	supra	supra	PROPN
iiclr-17530	561	4	note	note	NOUN
iiclr-17530	561	5	12	12	NUM
iiclr-17530	561	6	,	,	PUNCT
iiclr-17530	561	7	at	at	ADP
iiclr-17530	561	8	134	134	NUM
iiclr-17530	561	9	.	.	PUNCT
iiclr-17530	562	1	each	each	DET
iiclr-17530	562	2	state	state	NOUN
iiclr-17530	562	3	grants	grant	VERB
iiclr-17530	562	4	a	a	DET
iiclr-17530	562	5	tax	tax	NOUN
iiclr-17530	562	6	credit	credit	NOUN
iiclr-17530	562	7	for	for	ADP
iiclr-17530	562	8	the	the	DET
iiclr-17530	562	9	taxes	taxis	NOUN
iiclr-17530	562	10	paid	pay	VERB
iiclr-17530	562	11	to	to	ADP
iiclr-17530	562	12	other	other	ADJ
iiclr-17530	562	13	states	state	NOUN
iiclr-17530	562	14	.	.	PUNCT
iiclr-17530	563	1	see	see	VERB
iiclr-17530	563	2	yassinger	yassinger	NOUN
iiclr-17530	563	3	,	,	PUNCT
iiclr-17530	563	4	supra	supra	PROPN
iiclr-17530	563	5	note	note	NOUN
iiclr-17530	563	6	74	74	NUM
iiclr-17530	563	7	,	,	PUNCT
iiclr-17530	563	8	at	at	ADP
iiclr-17530	563	9	762	762	NUM
iiclr-17530	563	10	-	-	SYM
iiclr-17530	563	11	63	63	NUM
iiclr-17530	563	12	.	.	PUNCT
iiclr-17530	564	1	"	"	PUNCT
iiclr-17530	564	2	in	in	ADP
iiclr-17530	564	3	order	order	NOUN
iiclr-17530	564	4	to	to	PART
iiclr-17530	564	5	compensate	compensate	VERB
iiclr-17530	564	6	for	for	ADP
iiclr-17530	564	7	the	the	DET
iiclr-17530	564	8	reciprocal	reciprocal	ADJ
iiclr-17530	564	9	loss	loss	NOUN
iiclr-17530	564	10	of	of	ADP
iiclr-17530	564	11	this	this	DET
iiclr-17530	564	12	potential	potential	ADJ
iiclr-17530	564	13	tax	tax	NOUN
iiclr-17530	564	14	revenue	revenue	NOUN
iiclr-17530	564	15	due	due	ADP
iiclr-17530	564	16	to	to	ADP
iiclr-17530	564	17	the	the	DET
iiclr-17530	564	18	granting	granting	NOUN
iiclr-17530	564	19	of	of	ADP
iiclr-17530	564	20	the	the	DET
iiclr-17530	564	21	credit	credit	NOUN
iiclr-17530	564	22	,	,	PUNCT
iiclr-17530	564	23	states	state	NOUN
iiclr-17530	564	24	have	have	AUX
iiclr-17530	564	25	been	be	AUX
iiclr-17530	564	26	virtually	virtually	ADV
iiclr-17530	564	27	forced	force	VERB
iiclr-17530	564	28	to	to	PART
iiclr-17530	564	29	take	take	VERB
iiclr-17530	564	30	a	a	DET
iiclr-17530	564	31	more	more	ADV
iiclr-17530	564	32	active	active	ADJ
iiclr-17530	564	33	stance	stance	NOUN
iiclr-17530	564	34	in	in	ADP
iiclr-17530	564	35	collecting	collect	VERB
iiclr-17530	564	36	taxes	taxis	NOUN
iiclr-17530	564	37	from	from	ADP
iiclr-17530	564	38	nonresident	nonresident	ADJ
iiclr-17530	564	39	professional	professional	ADJ
iiclr-17530	564	40	athletes	athlete	NOUN
iiclr-17530	564	41	.	.	PUNCT
iiclr-17530	564	42	"	"	PUNCT
iiclr-17530	565	1	i	i	PRON
iiclr-17530	565	2	d.	d.	PROPN
iiclr-17530	565	3	however	however	ADV
iiclr-17530	565	4	,	,	PUNCT
iiclr-17530	565	5	athletes	athlete	NOUN
iiclr-17530	565	6	who	who	PRON
iiclr-17530	565	7	reside	reside	VERB
iiclr-17530	565	8	in	in	ADP
iiclr-17530	565	9	states	state	NOUN
iiclr-17530	565	10	which	which	PRON
iiclr-17530	565	11	do	do	AUX
iiclr-17530	565	12	not	not	PART
iiclr-17530	565	13	assess	assess	VERB
iiclr-17530	565	14	any	any	DET
iiclr-17530	565	15	state	state	NOUN
iiclr-17530	565	16	income	income	NOUN
iiclr-17530	565	17	tax	tax	NOUN
iiclr-17530	565	18	are	be	AUX
iiclr-17530	565	19	now	now	ADV
iiclr-17530	565	20	responsible	responsible	ADJ
iiclr-17530	565	21	for	for	ADP
iiclr-17530	565	22	paying	pay	VERB
iiclr-17530	565	23	nonresident	nonresident	ADJ
iiclr-17530	565	24	taxes	taxis	NOUN
iiclr-17530	565	25	to	to	ADP
iiclr-17530	565	26	the	the	DET
iiclr-17530	565	27	states	state	NOUN
iiclr-17530	565	28	which	which	PRON
iiclr-17530	565	29	aggressively	aggressively	ADV
iiclr-17530	565	30	tax	tax	VERB
iiclr-17530	565	31	nonresident	nonresident	ADJ
iiclr-17530	565	32	athletes	athlete	NOUN
iiclr-17530	565	33	.	.	PUNCT
iiclr-17530	566	1	thus	thus	ADV
iiclr-17530	566	2	,	,	PUNCT
iiclr-17530	566	3	the	the	DET
iiclr-17530	566	4	athletes	athlete	NOUN
iiclr-17530	566	5	end	end	VERB
iiclr-17530	566	6	up	up	ADP
iiclr-17530	566	7	having	have	VERB
iiclr-17530	566	8	to	to	PART
iiclr-17530	566	9	pay	pay	VERB
iiclr-17530	566	10	state	state	NOUN
iiclr-17530	566	11	income	income	NOUN
iiclr-17530	566	12	taxes	taxis	NOUN
iiclr-17530	566	13	to	to	ADP
iiclr-17530	566	14	the	the	DET
iiclr-17530	566	15	states	state	NOUN
iiclr-17530	566	16	in	in	ADP
iiclr-17530	566	17	which	which	PRON
iiclr-17530	566	18	they	they	PRON
iiclr-17530	566	19	compete	compete	VERB
iiclr-17530	566	20	.	.	PUNCT
iiclr-17530	567	1	see	see	VERB
iiclr-17530	567	2	green	green	ADJ
iiclr-17530	567	3	,	,	PUNCT
iiclr-17530	567	4	supra	supra	ADJ
iiclr-17530	567	5	note	note	NOUN
iiclr-17530	567	6	78	78	NUM
iiclr-17530	567	7	,	,	PUNCT
iiclr-17530	567	8	at	at	ADP
iiclr-17530	567	9	292	292	NUM
iiclr-17530	567	10	.	.	PUNCT
iiclr-17530	568	1	[	[	X
iiclr-17530	568	2	vol	vol	NOUN
iiclr-17530	568	3	.	.	PUNCT
iiclr-17530	569	1	10	10	NUM
iiclr-17530	569	2	:	:	SYM
iiclr-17530	569	3	1	1	NUM
iiclr-17530	569	4	the	the	DET
iiclr-17530	569	5	taxation	taxation	NOUN
iiclr-17530	569	6	of	of	ADP
iiclr-17530	569	7	professional	professional	ADJ
iiclr-17530	569	8	athletes	athlete	NOUN
iiclr-17530	569	9	1995	1995	NUM
iiclr-17530	569	10	,	,	PUNCT
iiclr-17530	569	11	only	only	ADV
iiclr-17530	569	12	eighteen	eighteen	NUM
iiclr-17530	569	13	states	state	NOUN
iiclr-17530	569	14	granted	grant	VERB
iiclr-17530	569	15	residents	resident	NOUN
iiclr-17530	569	16	tax	tax	NOUN
iiclr-17530	569	17	credits	credit	NOUN
iiclr-17530	569	18	for	for	ADP
iiclr-17530	569	19	any	any	DET
iiclr-17530	569	20	income	income	NOUN
iiclr-17530	569	21	taxes	taxis	NOUN
iiclr-17530	569	22	paid	pay	VERB
iiclr-17530	569	23	to	to	ADP
iiclr-17530	569	24	other	other	ADJ
iiclr-17530	569	25	states	state	NOUN
iiclr-17530	569	26	.	.	PUNCT
iiclr-17530	569	27	'	'	PUNCT
iiclr-17530	570	1	°	°	NOUN
iiclr-17530	570	2	9	9	NUM
iiclr-17530	570	3	however	however	ADV
iiclr-17530	570	4	,	,	PUNCT
iiclr-17530	570	5	three	three	NUM
iiclr-17530	570	6	states	state	NOUN
iiclr-17530	570	7	grant	grant	VERB
iiclr-17530	570	8	no	no	DET
iiclr-17530	570	9	tax	tax	NOUN
iiclr-17530	570	10	credit	credit	NOUN
iiclr-17530	570	11	for	for	ADP
iiclr-17530	570	12	taxes	taxis	NOUN
iiclr-17530	570	13	paid	pay	VERB
iiclr-17530	570	14	to	to	ADP
iiclr-17530	570	15	other	other	ADJ
iiclr-17530	570	16	states	state	NOUN
iiclr-17530	570	17	.	.	PUNCT
iiclr-17530	570	18	'	'	PUNCT
iiclr-17530	571	1	10	10	NUM
iiclr-17530	571	2	states	state	NOUN
iiclr-17530	571	3	will	will	AUX
iiclr-17530	571	4	often	often	ADV
iiclr-17530	571	5	place	place	VERB
iiclr-17530	571	6	restrictions	restriction	NOUN
iiclr-17530	571	7	on	on	ADP
iiclr-17530	571	8	tax	tax	NOUN
iiclr-17530	571	9	credits	credit	NOUN
iiclr-17530	571	10	they	they	PRON
iiclr-17530	571	11	allow	allow	VERB
iiclr-17530	571	12	.	.	PUNCT
iiclr-17530	572	1	the	the	DET
iiclr-17530	572	2	most	most	ADV
iiclr-17530	572	3	common	common	ADJ
iiclr-17530	572	4	restriction	restriction	NOUN
iiclr-17530	572	5	is	be	AUX
iiclr-17530	572	6	to	to	PART
iiclr-17530	572	7	allow	allow	VERB
iiclr-17530	572	8	a	a	DET
iiclr-17530	572	9	credit	credit	NOUN
iiclr-17530	572	10	only	only	ADV
iiclr-17530	572	11	for	for	ADP
iiclr-17530	572	12	taxes	taxis	NOUN
iiclr-17530	572	13	paid	pay	VERB
iiclr-17530	572	14	to	to	ADP
iiclr-17530	572	15	a	a	DET
iiclr-17530	572	16	nonresident	nonresident	ADJ
iiclr-17530	572	17	state	state	NOUN
iiclr-17530	572	18	on	on	ADP
iiclr-17530	572	19	income	income	NOUN
iiclr-17530	572	20	derived	derive	VERB
iiclr-17530	572	21	from	from	ADP
iiclr-17530	572	22	sources	source	NOUN
iiclr-17530	572	23	within	within	ADP
iiclr-17530	572	24	the	the	DET
iiclr-17530	572	25	nonresident	nonresident	ADJ
iiclr-17530	572	26	state	state	NOUN
iiclr-17530	572	27	.	.	PUNCT
iiclr-17530	573	1	"	"	PUNCT
iiclr-17530	573	2	'	'	PUNCT
iiclr-17530	573	3	a	a	DET
iiclr-17530	573	4	second	second	ADJ
iiclr-17530	573	5	restriction	restriction	NOUN
iiclr-17530	573	6	is	be	AUX
iiclr-17530	573	7	to	to	PART
iiclr-17530	573	8	grant	grant	VERB
iiclr-17530	573	9	a	a	DET
iiclr-17530	573	10	credit	credit	NOUN
iiclr-17530	573	11	if	if	SCONJ
iiclr-17530	573	12	the	the	DET
iiclr-17530	573	13	other	other	ADJ
iiclr-17530	573	14	state	state	NOUN
iiclr-17530	573	15	's	's	PART
iiclr-17530	573	16	income	income	NOUN
iiclr-17530	573	17	tax	tax	NOUN
iiclr-17530	573	18	is	be	AUX
iiclr-17530	573	19	levied	levy	VERB
iiclr-17530	573	20	regardless	regardless	ADV
iiclr-17530	573	21	of	of	ADP
iiclr-17530	573	22	where	where	SCONJ
iiclr-17530	573	23	the	the	DET
iiclr-17530	573	24	athlete	athlete	NOUN
iiclr-17530	573	25	is	be	AUX
iiclr-17530	573	26	a	a	DET
iiclr-17530	573	27	resident	resident	NOUN
iiclr-17530	573	28	or	or	CCONJ
iiclr-17530	573	29	is	be	AUX
iiclr-17530	573	30	domiciled	domicile	VERB
iiclr-17530	573	31	.	.	PUNCT
iiclr-17530	573	32	"	"	PUNCT
iiclr-17530	574	1	2	2	NUM
iiclr-17530	574	2	the	the	DET
iiclr-17530	574	3	third	third	ADJ
iiclr-17530	574	4	restriction	restriction	NOUN
iiclr-17530	574	5	is	be	AUX
iiclr-17530	574	6	that	that	SCONJ
iiclr-17530	574	7	a	a	DET
iiclr-17530	574	8	credit	credit	NOUN
iiclr-17530	574	9	will	will	AUX
iiclr-17530	574	10	only	only	ADV
iiclr-17530	574	11	be	be	AUX
iiclr-17530	574	12	allowed	allow	VERB
iiclr-17530	574	13	for	for	ADP
iiclr-17530	574	14	tax	tax	NOUN
iiclr-17530	574	15	paid	pay	VERB
iiclr-17530	574	16	on	on	ADP
iiclr-17530	574	17	earned	earn	VERB
iiclr-17530	574	18	or	or	CCONJ
iiclr-17530	574	19	business	business	NOUN
iiclr-17530	574	20	income	income	NOUN
iiclr-17530	574	21	.	.	PUNCT
iiclr-17530	574	22	'	'	PUNCT
iiclr-17530	575	1	13	13	NUM
iiclr-17530	575	2	in	in	ADP
iiclr-17530	575	3	addition	addition	NOUN
iiclr-17530	575	4	to	to	ADP
iiclr-17530	575	5	tax	tax	NOUN
iiclr-17530	575	6	credits	credit	NOUN
iiclr-17530	575	7	,	,	PUNCT
iiclr-17530	575	8	some	some	DET
iiclr-17530	575	9	states	state	NOUN
iiclr-17530	575	10	also	also	ADV
iiclr-17530	575	11	have	have	VERB
iiclr-17530	575	12	reciprocal	reciprocal	ADJ
iiclr-17530	575	13	tax	tax	NOUN
iiclr-17530	575	14	agreements	agreement	NOUN
iiclr-17530	575	15	with	with	ADP
iiclr-17530	575	16	other	other	ADJ
iiclr-17530	575	17	states	state	NOUN
iiclr-17530	575	18	.	.	PUNCT
iiclr-17530	575	19	"	"	PUNCT
iiclr-17530	576	1	4	4	NUM
iiclr-17530	576	2	reciprocal	reciprocal	ADJ
iiclr-17530	576	3	agreements	agreement	NOUN
iiclr-17530	576	4	"	"	PUNCT
iiclr-17530	576	5	allow	allow	VERB
iiclr-17530	576	6	the	the	DET
iiclr-17530	576	7	taxation	taxation	NOUN
iiclr-17530	576	8	of	of	ADP
iiclr-17530	576	9	109	109	NUM
iiclr-17530	576	10	.	.	PUNCT
iiclr-17530	577	1	see	see	VERB
iiclr-17530	577	2	krasney	krasney	PROPN
iiclr-17530	577	3	,	,	PUNCT
iiclr-17530	577	4	supra	supra	PROPN
iiclr-17530	577	5	note	note	NOUN
iiclr-17530	577	6	12	12	NUM
iiclr-17530	577	7	,	,	PUNCT
iiclr-17530	577	8	at	at	ADP
iiclr-17530	577	9	134	134	NUM
iiclr-17530	577	10	-	-	SYM
iiclr-17530	577	11	35	35	NUM
iiclr-17530	577	12	.	.	PUNCT
iiclr-17530	578	1	the	the	DET
iiclr-17530	578	2	states	state	NOUN
iiclr-17530	578	3	that	that	PRON
iiclr-17530	578	4	allow	allow	VERB
iiclr-17530	578	5	credits	credit	NOUN
iiclr-17530	578	6	only	only	ADV
iiclr-17530	578	7	if	if	SCONJ
iiclr-17530	578	8	the	the	DET
iiclr-17530	578	9	credits	credit	NOUN
iiclr-17530	578	10	allowed	allow	VERB
iiclr-17530	578	11	are	be	AUX
iiclr-17530	578	12	reciprocal	reciprocal	ADJ
iiclr-17530	578	13	are	be	AUX
iiclr-17530	578	14	:	:	PUNCT
iiclr-17530	578	15	alabama	alabama	PROPN
iiclr-17530	578	16	,	,	PUNCT
iiclr-17530	578	17	colorado	colorado	PROPN
iiclr-17530	578	18	,	,	PUNCT
iiclr-17530	578	19	illinois	illinois	PROPN
iiclr-17530	578	20	,	,	PUNCT
iiclr-17530	578	21	indiana	indiana	PROPN
iiclr-17530	578	22	,	,	PUNCT
iiclr-17530	578	23	iowa	iowa	PROPN
iiclr-17530	578	24	,	,	PUNCT
iiclr-17530	578	25	kansas	kansas	PROPN
iiclr-17530	578	26	,	,	PUNCT
iiclr-17530	578	27	kentucky	kentucky	PROPN
iiclr-17530	578	28	,	,	PUNCT
iiclr-17530	578	29	maryland	maryland	PROPN
iiclr-17530	578	30	,	,	PUNCT
iiclr-17530	578	31	massachusetts	massachusetts	PROPN
iiclr-17530	578	32	,	,	PUNCT
iiclr-17530	578	33	michigan	michigan	PROPN
iiclr-17530	578	34	,	,	PUNCT
iiclr-17530	578	35	minnesota	minnesota	PROPN
iiclr-17530	578	36	,	,	PUNCT
iiclr-17530	578	37	mississippi	mississippi	PROPN
iiclr-17530	578	38	,	,	PUNCT
iiclr-17530	578	39	new	new	PROPN
iiclr-17530	578	40	jersey	jersey	PROPN
iiclr-17530	578	41	,	,	PUNCT
iiclr-17530	578	42	new	new	PROPN
iiclr-17530	578	43	mexico	mexico	PROPN
iiclr-17530	578	44	,	,	PUNCT
iiclr-17530	578	45	north	north	NOUN
iiclr-17530	578	46	dakota	dakota	PROPN
iiclr-17530	578	47	,	,	PUNCT
iiclr-17530	578	48	ohio	ohio	PROPN
iiclr-17530	578	49	,	,	PUNCT
iiclr-17530	578	50	pennsylvania	pennsylvania	PROPN
iiclr-17530	578	51	and	and	CCONJ
iiclr-17530	578	52	wisconsin	wisconsin	PROPN
iiclr-17530	578	53	.	.	PUNCT
iiclr-17530	579	1	see	see	VERB
iiclr-17530	579	2	i	i	PRON
iiclr-17530	579	3	d.	d.	PROPN
iiclr-17530	579	4	at	at	ADP
iiclr-17530	579	5	135	135	NUM
iiclr-17530	579	6	n.3	n.3	NOUN
iiclr-17530	579	7	1	1	NUM
iiclr-17530	579	8	.	.	NOUN
iiclr-17530	579	9	110	110	NUM
iiclr-17530	579	10	.	.	PUNCT
iiclr-17530	580	1	see	see	VERB
iiclr-17530	580	2	i	i	PRON
iiclr-17530	580	3	d.	d.	PROPN
iiclr-17530	580	4	at	at	ADP
iiclr-17530	580	5	135	135	NUM
iiclr-17530	580	6	.	.	PUNCT
iiclr-17530	581	1	those	those	DET
iiclr-17530	581	2	states	state	NOUN
iiclr-17530	581	3	are	be	AUX
iiclr-17530	581	4	connecticut	connecticut	ADJ
iiclr-17530	581	5	,	,	PUNCT
iiclr-17530	581	6	new	new	PROPN
iiclr-17530	581	7	hampshire	hampshire	PROPN
iiclr-17530	581	8	,	,	PUNCT
iiclr-17530	581	9	and	and	CCONJ
iiclr-17530	581	10	tennessee	tennessee	PROPN
iiclr-17530	581	11	.	.	PUNCT
iiclr-17530	582	1	see	see	VERB
iiclr-17530	582	2	i	i	PRON
iiclr-17530	582	3	d.	d.	PROPN
iiclr-17530	582	4	at	at	ADP
iiclr-17530	582	5	135	135	NUM
iiclr-17530	582	6	n.32	n.32	NOUN
iiclr-17530	582	7	.	.	PUNCT
iiclr-17530	583	1	i	i	PRON
iiclr-17530	583	2	1l	1l	NUM
iiclr-17530	583	3	.	.	PUNCT
iiclr-17530	584	1	see	see	VERB
iiclr-17530	584	2	i	i	PRON
iiclr-17530	584	3	d.	d.	PROPN
iiclr-17530	584	4	at	at	ADP
iiclr-17530	584	5	135	135	NUM
iiclr-17530	584	6	.	.	PUNCT
iiclr-17530	585	1	states	state	NOUN
iiclr-17530	585	2	that	that	PRON
iiclr-17530	585	3	use	use	VERB
iiclr-17530	585	4	this	this	DET
iiclr-17530	585	5	restriction	restriction	NOUN
iiclr-17530	585	6	include	include	VERB
iiclr-17530	585	7	:	:	PUNCT
iiclr-17530	585	8	arizona	arizona	PROPN
iiclr-17530	585	9	,	,	PUNCT
iiclr-17530	585	10	arkansas	arkansas	PROPN
iiclr-17530	585	11	,	,	PUNCT
iiclr-17530	585	12	california	california	PROPN
iiclr-17530	585	13	,	,	PUNCT
iiclr-17530	585	14	delaware	delaware	PROPN
iiclr-17530	585	15	,	,	PUNCT
iiclr-17530	585	16	maine	maine	PROPN
iiclr-17530	585	17	,	,	PUNCT
iiclr-17530	585	18	missouri	missouri	PROPN
iiclr-17530	585	19	,	,	PUNCT
iiclr-17530	585	20	montana	montana	PROPN
iiclr-17530	585	21	,	,	PUNCT
iiclr-17530	585	22	nebraska	nebraska	PROPN
iiclr-17530	585	23	,	,	PUNCT
iiclr-17530	585	24	new	new	PROPN
iiclr-17530	585	25	york	york	PROPN
iiclr-17530	585	26	,	,	PUNCT
iiclr-17530	585	27	oklahoma	oklahoma	PROPN
iiclr-17530	585	28	,	,	PUNCT
iiclr-17530	585	29	oregon	oregon	PROPN
iiclr-17530	585	30	,	,	PUNCT
iiclr-17530	585	31	utah	utah	PROPN
iiclr-17530	585	32	,	,	PUNCT
iiclr-17530	585	33	vermont	vermont	PROPN
iiclr-17530	585	34	,	,	PUNCT
iiclr-17530	585	35	and	and	CCONJ
iiclr-17530	585	36	west	west	PROPN
iiclr-17530	585	37	virginia	virginia	PROPN
iiclr-17530	585	38	as	as	ADV
iiclr-17530	585	39	well	well	ADV
iiclr-17530	585	40	as	as	ADP
iiclr-17530	585	41	the	the	DET
iiclr-17530	585	42	district	district	NOUN
iiclr-17530	585	43	of	of	ADP
iiclr-17530	585	44	columbia	columbia	PROPN
iiclr-17530	585	45	.	.	PUNCT
iiclr-17530	586	1	see	see	VERB
iiclr-17530	586	2	i	i	PRON
iiclr-17530	586	3	d.	d.	PROPN
iiclr-17530	586	4	at	at	ADP
iiclr-17530	586	5	135	135	NUM
iiclr-17530	586	6	n.33	n.33	NOUN
iiclr-17530	586	7	;	;	PUNCT
iiclr-17530	586	8	ringle	ringle	NOUN
iiclr-17530	586	9	,	,	PUNCT
iiclr-17530	586	10	supra	supra	PROPN
iiclr-17530	586	11	note	note	NOUN
iiclr-17530	586	12	91	91	NUM
iiclr-17530	586	13	,	,	PUNCT
iiclr-17530	586	14	at	at	ADP
iiclr-17530	586	15	181	181	NUM
iiclr-17530	586	16	.	.	PUNCT
iiclr-17530	587	1	but	but	CCONJ
iiclr-17530	587	2	see	see	VERB
iiclr-17530	587	3	green	green	ADJ
iiclr-17530	587	4	,	,	PUNCT
iiclr-17530	587	5	supra	supra	ADJ
iiclr-17530	587	6	note	note	NOUN
iiclr-17530	587	7	78	78	NUM
iiclr-17530	587	8	,	,	PUNCT
iiclr-17530	587	9	at	at	ADP
iiclr-17530	587	10	279	279	NUM
iiclr-17530	587	11	n.48	n.48	X
iiclr-17530	587	12	(	(	PUNCT
iiclr-17530	587	13	"	"	PUNCT
iiclr-17530	587	14	colorado	colorado	PROPN
iiclr-17530	587	15	department	department	PROPN
iiclr-17530	587	16	of	of	ADP
iiclr-17530	587	17	revenue	revenue	NOUN
iiclr-17530	587	18	extends	extend	VERB
iiclr-17530	587	19	a	a	DET
iiclr-17530	587	20	courtesy	courtesy	NOUN
iiclr-17530	587	21	and	and	CCONJ
iiclr-17530	587	22	does	do	AUX
iiclr-17530	587	23	not	not	PART
iiclr-17530	587	24	require	require	VERB
iiclr-17530	587	25	athletes	athlete	NOUN
iiclr-17530	587	26	associated	associate	VERB
iiclr-17530	587	27	with	with	ADP
iiclr-17530	587	28	non	non	ADJ
iiclr-17530	587	29	-	-	ADJ
iiclr-17530	587	30	colorado	colorado	NOUN
iiclr-17530	587	31	sports	sport	NOUN
iiclr-17530	587	32	to	to	PART
iiclr-17530	587	33	file	file	VERB
iiclr-17530	587	34	a	a	DET
iiclr-17530	587	35	colorado	colorado	NOUN
iiclr-17530	587	36	income	income	NOUN
iiclr-17530	587	37	tax	tax	NOUN
iiclr-17530	587	38	return	return	NOUN
iiclr-17530	587	39	.	.	PUNCT
iiclr-17530	588	1	"	"	PUNCT
iiclr-17530	588	2	)	)	PUNCT
iiclr-17530	588	3	.	.	PUNCT
iiclr-17530	589	1	112	112	NUM
iiclr-17530	589	2	.	.	PUNCT
iiclr-17530	590	1	see	see	VERB
iiclr-17530	590	2	krasney	krasney	PROPN
iiclr-17530	590	3	,	,	PUNCT
iiclr-17530	590	4	supra	supra	PROPN
iiclr-17530	590	5	note	note	NOUN
iiclr-17530	590	6	12	12	NUM
iiclr-17530	590	7	,	,	PUNCT
iiclr-17530	590	8	at	at	ADP
iiclr-17530	590	9	135	135	NUM
iiclr-17530	590	10	.	.	PUNCT
iiclr-17530	591	1	states	state	NOUN
iiclr-17530	591	2	that	that	PRON
iiclr-17530	591	3	use	use	VERB
iiclr-17530	591	4	this	this	DET
iiclr-17530	591	5	restriction	restriction	NOUN
iiclr-17530	591	6	include	include	VERB
iiclr-17530	591	7	arizona	arizona	PROPN
iiclr-17530	591	8	,	,	PUNCT
iiclr-17530	591	9	california	california	PROPN
iiclr-17530	591	10	,	,	PUNCT
iiclr-17530	591	11	hawaii	hawaii	PROPN
iiclr-17530	591	12	,	,	PUNCT
iiclr-17530	591	13	idaho	idaho	PROPN
iiclr-17530	591	14	,	,	PUNCT
iiclr-17530	591	15	louisiana	louisiana	PROPN
iiclr-17530	591	16	,	,	PUNCT
iiclr-17530	591	17	and	and	CCONJ
iiclr-17530	591	18	montana	montana	PROPN
iiclr-17530	591	19	.	.	PUNCT
iiclr-17530	592	1	see	see	VERB
iiclr-17530	592	2	i	i	PRON
iiclr-17530	592	3	d.	d.	PROPN
iiclr-17530	592	4	at	at	ADP
iiclr-17530	592	5	135	135	NUM
iiclr-17530	592	6	n.34	n.34	NOUN
iiclr-17530	592	7	.	.	PUNCT
iiclr-17530	593	1	but	but	CCONJ
iiclr-17530	593	2	see	see	VERB
iiclr-17530	593	3	baker	baker	PROPN
iiclr-17530	593	4	,	,	PUNCT
iiclr-17530	593	5	supra	supra	PROPN
iiclr-17530	593	6	note	note	NOUN
iiclr-17530	593	7	74	74	NUM
iiclr-17530	593	8	,	,	PUNCT
iiclr-17530	593	9	at	at	ADP
iiclr-17530	593	10	27	27	NUM
iiclr-17530	593	11	(	(	PUNCT
iiclr-17530	593	12	discussing	discuss	VERB
iiclr-17530	593	13	the	the	DET
iiclr-17530	593	14	situation	situation	NOUN
iiclr-17530	593	15	where	where	SCONJ
iiclr-17530	593	16	an	an	DET
iiclr-17530	593	17	athlete	athlete	NOUN
iiclr-17530	593	18	is	be	AUX
iiclr-17530	593	19	a	a	DET
iiclr-17530	593	20	resident	resident	NOUN
iiclr-17530	593	21	of	of	ADP
iiclr-17530	593	22	one	one	NUM
iiclr-17530	593	23	state	state	NOUN
iiclr-17530	593	24	but	but	CCONJ
iiclr-17530	593	25	resides	reside	VERB
iiclr-17530	593	26	during	during	ADP
iiclr-17530	593	27	the	the	DET
iiclr-17530	593	28	sports	sport	NOUN
iiclr-17530	593	29	season	season	NOUN
iiclr-17530	593	30	in	in	ADP
iiclr-17530	593	31	the	the	DET
iiclr-17530	593	32	state	state	NOUN
iiclr-17530	593	33	of	of	ADP
iiclr-17530	593	34	his	his	PRON
iiclr-17530	593	35	home	home	NOUN
iiclr-17530	593	36	team	team	NOUN
iiclr-17530	593	37	.	.	PUNCT
iiclr-17530	594	1	this	this	DET
iiclr-17530	594	2	athlete	athlete	NOUN
iiclr-17530	594	3	would	would	AUX
iiclr-17530	594	4	be	be	AUX
iiclr-17530	594	5	a	a	DET
iiclr-17530	594	6	resident	resident	NOUN
iiclr-17530	594	7	of	of	ADP
iiclr-17530	594	8	his	his	PRON
iiclr-17530	594	9	home	home	NOUN
iiclr-17530	594	10	state	state	NOUN
iiclr-17530	594	11	for	for	ADP
iiclr-17530	594	12	income	income	NOUN
iiclr-17530	594	13	tax	tax	NOUN
iiclr-17530	594	14	purposes	purpose	NOUN
iiclr-17530	594	15	and	and	CCONJ
iiclr-17530	594	16	may	may	AUX
iiclr-17530	594	17	or	or	CCONJ
iiclr-17530	594	18	may	may	AUX
iiclr-17530	594	19	not	not	PART
iiclr-17530	594	20	receive	receive	VERB
iiclr-17530	594	21	a	a	DET
iiclr-17530	594	22	credit	credit	NOUN
iiclr-17530	594	23	for	for	ADP
iiclr-17530	594	24	income	income	NOUN
iiclr-17530	594	25	taxes	taxis	NOUN
iiclr-17530	594	26	paid	pay	VERB
iiclr-17530	594	27	to	to	ADP
iiclr-17530	594	28	the	the	DET
iiclr-17530	594	29	home	home	NOUN
iiclr-17530	594	30	state	state	NOUN
iiclr-17530	594	31	depending	depend	VERB
iiclr-17530	594	32	on	on	ADP
iiclr-17530	594	33	the	the	DET
iiclr-17530	594	34	laws	law	NOUN
iiclr-17530	594	35	of	of	ADP
iiclr-17530	594	36	the	the	DET
iiclr-17530	594	37	home	home	NOUN
iiclr-17530	594	38	state	state	NOUN
iiclr-17530	594	39	.	.	PUNCT
iiclr-17530	594	40	)	)	PUNCT
iiclr-17530	594	41	.	.	PUNCT
iiclr-17530	595	1	113	113	NUM
iiclr-17530	595	2	.	.	PUNCT
iiclr-17530	596	1	see	see	VERB
iiclr-17530	596	2	krasney	krasney	PROPN
iiclr-17530	596	3	,	,	PUNCT
iiclr-17530	596	4	supra	supra	PROPN
iiclr-17530	596	5	note	note	NOUN
iiclr-17530	596	6	12	12	NUM
iiclr-17530	596	7	,	,	PUNCT
iiclr-17530	596	8	at	at	ADP
iiclr-17530	596	9	135	135	NUM
iiclr-17530	596	10	.	.	PUNCT
iiclr-17530	597	1	the	the	DET
iiclr-17530	597	2	only	only	ADJ
iiclr-17530	597	3	state	state	NOUN
iiclr-17530	597	4	which	which	PRON
iiclr-17530	597	5	allows	allow	VERB
iiclr-17530	597	6	a	a	DET
iiclr-17530	597	7	credit	credit	NOUN
iiclr-17530	597	8	for	for	ADP
iiclr-17530	597	9	tax	tax	NOUN
iiclr-17530	597	10	paid	pay	VERB
iiclr-17530	597	11	on	on	ADP
iiclr-17530	597	12	earned	earn	VERB
iiclr-17530	597	13	or	or	CCONJ
iiclr-17530	597	14	business	business	NOUN
iiclr-17530	597	15	income	income	NOUN
iiclr-17530	597	16	is	be	AUX
iiclr-17530	597	17	virginia	virginia	PROPN
iiclr-17530	597	18	.	.	PUNCT
iiclr-17530	598	1	see	see	VERB
iiclr-17530	598	2	i	i	PRON
iiclr-17530	598	3	d.	d.	PROPN
iiclr-17530	598	4	at	at	ADP
iiclr-17530	598	5	135	135	NUM
iiclr-17530	598	6	n.35	n.35	PROPN
iiclr-17530	598	7	.	.	PROPN
iiclr-17530	598	8	114	114	NUM
iiclr-17530	598	9	.	.	PUNCT
iiclr-17530	599	1	currently	currently	ADV
iiclr-17530	599	2	,	,	PUNCT
iiclr-17530	599	3	15	15	NUM
iiclr-17530	599	4	states	state	NOUN
iiclr-17530	599	5	have	have	VERB
iiclr-17530	599	6	reciprocal	reciprocal	ADJ
iiclr-17530	599	7	agreements	agreement	NOUN
iiclr-17530	599	8	with	with	ADP
iiclr-17530	599	9	other	other	ADJ
iiclr-17530	599	10	states	state	NOUN
iiclr-17530	599	11	.	.	PUNCT
iiclr-17530	600	1	the	the	DET
iiclr-17530	600	2	states	state	NOUN
iiclr-17530	600	3	in	in	ADP
iiclr-17530	600	4	the	the	DET
iiclr-17530	600	5	left	left	ADJ
iiclr-17530	600	6	hand	hand	NOUN
iiclr-17530	600	7	column	column	NOUN
iiclr-17530	600	8	each	each	PRON
iiclr-17530	600	9	have	have	VERB
iiclr-17530	600	10	reciprocal	reciprocal	ADJ
iiclr-17530	600	11	agreements	agreement	NOUN
iiclr-17530	600	12	with	with	ADP
iiclr-17530	600	13	the	the	DET
iiclr-17530	600	14	states	state	NOUN
iiclr-17530	600	15	listed	list	VERB
iiclr-17530	600	16	to	to	ADP
iiclr-17530	600	17	the	the	DET
iiclr-17530	600	18	right	right	NOUN
iiclr-17530	600	19	of	of	ADP
iiclr-17530	600	20	that	that	DET
iiclr-17530	600	21	state	state	NOUN
iiclr-17530	600	22	.	.	PUNCT
iiclr-17530	601	1	illinois	illinois	PROPN
iiclr-17530	601	2	:	:	PUNCT
iiclr-17530	601	3	iowa	iowa	PROPN
iiclr-17530	601	4	,	,	PUNCT
iiclr-17530	601	5	indiana	indiana	PROPN
iiclr-17530	601	6	,	,	PUNCT
iiclr-17530	601	7	kentucky	kentucky	PROPN
iiclr-17530	601	8	,	,	PUNCT
iiclr-17530	601	9	michigan	michigan	PROPN
iiclr-17530	601	10	,	,	PUNCT
iiclr-17530	601	11	and	and	CCONJ
iiclr-17530	601	12	wisconsin	wisconsin	PROPN
iiclr-17530	601	13	indiana	indiana	PROPN
iiclr-17530	601	14	:	:	PUNCT
iiclr-17530	601	15	illinois	illinois	PROPN
iiclr-17530	601	16	,	,	PUNCT
iiclr-17530	601	17	kentucky	kentucky	PROPN
iiclr-17530	601	18	,	,	PUNCT
iiclr-17530	601	19	michigan	michigan	PROPN
iiclr-17530	601	20	,	,	PUNCT
iiclr-17530	601	21	ohio	ohio	PROPN
iiclr-17530	601	22	,	,	PUNCT
iiclr-17530	601	23	pennsylvania	pennsylvania	PROPN
iiclr-17530	601	24	,	,	PUNCT
iiclr-17530	601	25	and	and	CCONJ
iiclr-17530	601	26	wisconsin	wisconsin	PROPN
iiclr-17530	601	27	iowa	iowa	PROPN
iiclr-17530	601	28	:	:	PUNCT
iiclr-17530	601	29	illinois	illinois	PROPN
iiclr-17530	601	30	kentucky	kentucky	PROPN
iiclr-17530	601	31	:	:	PUNCT
iiclr-17530	601	32	illinois	illinois	PROPN
iiclr-17530	601	33	,	,	PUNCT
iiclr-17530	601	34	indiana	indiana	PROPN
iiclr-17530	601	35	,	,	PUNCT
iiclr-17530	601	36	michigan	michigan	PROPN
iiclr-17530	601	37	,	,	PUNCT
iiclr-17530	601	38	virginia	virginia	PROPN
iiclr-17530	601	39	,	,	PUNCT
iiclr-17530	601	40	west	west	PROPN
iiclr-17530	601	41	virginia	virginia	PROPN
iiclr-17530	601	42	,	,	PUNCT
iiclr-17530	601	43	and	and	CCONJ
iiclr-17530	601	44	wisconsin	wisconsin	PROPN
iiclr-17530	601	45	maryland	maryland	PROPN
iiclr-17530	601	46	:	:	PUNCT
iiclr-17530	601	47	district	district	PROPN
iiclr-17530	601	48	of	of	ADP
iiclr-17530	601	49	columbia	columbia	PROPN
iiclr-17530	601	50	,	,	PUNCT
iiclr-17530	601	51	pennsylvania	pennsylvania	PROPN
iiclr-17530	601	52	,	,	PUNCT
iiclr-17530	601	53	virginia	virginia	PROPN
iiclr-17530	601	54	,	,	PUNCT
iiclr-17530	601	55	west	west	PROPN
iiclr-17530	601	56	virginia	virginia	PROPN
iiclr-17530	601	57	,	,	PUNCT
iiclr-17530	601	58	and	and	CCONJ
iiclr-17530	601	59	wisconsin	wisconsin	PROPN
iiclr-17530	601	60	michigan	michigan	PROPN
iiclr-17530	601	61	:	:	PUNCT
iiclr-17530	601	62	indiana	indiana	PROPN
iiclr-17530	601	63	,	,	PUNCT
iiclr-17530	601	64	iowa	iowa	PROPN
iiclr-17530	601	65	,	,	PUNCT
iiclr-17530	601	66	kentucky	kentucky	PROPN
iiclr-17530	601	67	,	,	PUNCT
iiclr-17530	601	68	minnesota	minnesota	PROPN
iiclr-17530	601	69	,	,	PUNCT
iiclr-17530	601	70	ohio	ohio	PROPN
iiclr-17530	601	71	,	,	PUNCT
iiclr-17530	601	72	and	and	CCONJ
iiclr-17530	601	73	wisconsin	wisconsin	PROPN
iiclr-17530	601	74	minnesota	minnesota	PROPN
iiclr-17530	601	75	:	:	PUNCT
iiclr-17530	601	76	michigan	michigan	PROPN
iiclr-17530	601	77	,	,	PUNCT
iiclr-17530	601	78	north	north	NOUN
iiclr-17530	601	79	dakota	dakota	PROPN
iiclr-17530	601	80	,	,	PUNCT
iiclr-17530	601	81	and	and	CCONJ
iiclr-17530	601	82	wisconsin	wisconsin	PROPN
iiclr-17530	601	83	montana	montana	PROPN
iiclr-17530	601	84	:	:	PUNCT
iiclr-17530	601	85	north	north	PROPN
iiclr-17530	601	86	dakota	dakota	PROPN
iiclr-17530	601	87	new	new	PROPN
iiclr-17530	601	88	jersey	jersey	PROPN
iiclr-17530	601	89	:	:	PUNCT
iiclr-17530	601	90	pennsylvania	pennsylvania	PROPN
iiclr-17530	601	91	north	north	PROPN
iiclr-17530	601	92	dakota	dakota	PROPN
iiclr-17530	601	93	:	:	PUNCT
iiclr-17530	601	94	minnesota	minnesota	PROPN
iiclr-17530	601	95	and	and	CCONJ
iiclr-17530	601	96	montana	montana	PROPN
iiclr-17530	601	97	ohio	ohio	PROPN
iiclr-17530	601	98	:	:	PUNCT
iiclr-17530	601	99	indiana	indiana	PROPN
iiclr-17530	601	100	,	,	PUNCT
iiclr-17530	601	101	kentucky	kentucky	PROPN
iiclr-17530	601	102	,	,	PUNCT
iiclr-17530	601	103	michigan	michigan	PROPN
iiclr-17530	601	104	,	,	PUNCT
iiclr-17530	601	105	pennsylvania	pennsylvania	PROPN
iiclr-17530	601	106	,	,	PUNCT
iiclr-17530	601	107	and	and	CCONJ
iiclr-17530	601	108	west	west	PROPN
iiclr-17530	601	109	virginia	virginia	PROPN
iiclr-17530	601	110	pennsylvania	pennsylvania	PROPN
iiclr-17530	601	111	:	:	PUNCT
iiclr-17530	601	112	indiana	indiana	PROPN
iiclr-17530	601	113	,	,	PUNCT
iiclr-17530	601	114	maryland	maryland	PROPN
iiclr-17530	601	115	,	,	PUNCT
iiclr-17530	601	116	new	new	PROPN
iiclr-17530	601	117	jersey	jersey	PROPN
iiclr-17530	601	118	,	,	PUNCT
iiclr-17530	601	119	ohio	ohio	PROPN
iiclr-17530	601	120	,	,	PUNCT
iiclr-17530	601	121	virginia	virginia	PROPN
iiclr-17530	601	122	,	,	PUNCT
iiclr-17530	601	123	and	and	CCONJ
iiclr-17530	601	124	west	west	PROPN
iiclr-17530	601	125	virginia	virginia	PROPN
iiclr-17530	601	126	virginia	virginia	PROPN
iiclr-17530	601	127	:	:	PUNCT
iiclr-17530	601	128	district	district	PROPN
iiclr-17530	601	129	of	of	ADP
iiclr-17530	601	130	columbia	columbia	PROPN
iiclr-17530	601	131	,	,	PUNCT
iiclr-17530	601	132	maryland	maryland	PROPN
iiclr-17530	601	133	,	,	PUNCT
iiclr-17530	601	134	and	and	CCONJ
iiclr-17530	601	135	west	west	PROPN
iiclr-17530	601	136	virginia	virginia	PROPN
iiclr-17530	601	137	wisconsin	wisconsin	PROPN
iiclr-17530	601	138	:	:	PUNCT
iiclr-17530	601	139	illinois	illinois	PROPN
iiclr-17530	601	140	,	,	PUNCT
iiclr-17530	601	141	indiana	indiana	PROPN
iiclr-17530	601	142	,	,	PUNCT
iiclr-17530	601	143	kentucky	kentucky	PROPN
iiclr-17530	601	144	,	,	PUNCT
iiclr-17530	601	145	maryland	maryland	PROPN
iiclr-17530	601	146	,	,	PUNCT
iiclr-17530	601	147	michigan	michigan	PROPN
iiclr-17530	601	148	,	,	PUNCT
iiclr-17530	601	149	and	and	CCONJ
iiclr-17530	601	150	minnesota	minnesota	PROPN
iiclr-17530	601	151	west	west	PROPN
iiclr-17530	601	152	virginia	virginia	PROPN
iiclr-17530	601	153	:	:	PUNCT
iiclr-17530	602	1	kentucky	kentucky	PROPN
iiclr-17530	602	2	,	,	PUNCT
iiclr-17530	602	3	maryland	maryland	PROPN
iiclr-17530	602	4	,	,	PUNCT
iiclr-17530	602	5	ohio	ohio	PROPN
iiclr-17530	602	6	,	,	PUNCT
iiclr-17530	602	7	pennsylvania	pennsylvania	PROPN
iiclr-17530	602	8	,	,	PUNCT
iiclr-17530	602	9	and	and	CCONJ
iiclr-17530	602	10	virginia	virginia	PROPN
iiclr-17530	602	11	.	.	PUNCT
iiclr-17530	603	1	1999	1999	NUM
iiclr-17530	603	2	]	]	X
iiclr-17530	603	3	ind	ind	NOUN
iiclr-17530	603	4	.	.	PUNCT
iiclr-17530	604	1	int'l	int'l	PROPN
iiclr-17530	604	2	&	&	CCONJ
iiclr-17530	604	3	comp	comp	PROPN
iiclr-17530	604	4	.	.	PUNCT
iiclr-17530	605	1	l.	l.	PROPN
iiclr-17530	605	2	rev	rev	PROPN
iiclr-17530	605	3	.	.	PUNCT
iiclr-17530	606	1	all	all	DET
iiclr-17530	606	2	income	income	NOUN
iiclr-17530	606	3	of	of	ADP
iiclr-17530	606	4	a	a	DET
iiclr-17530	606	5	resident	resident	NOUN
iiclr-17530	606	6	of	of	ADP
iiclr-17530	606	7	one	one	NUM
iiclr-17530	606	8	of	of	ADP
iiclr-17530	606	9	the	the	DET
iiclr-17530	606	10	states	state	NOUN
iiclr-17530	606	11	that	that	PRON
iiclr-17530	606	12	is	be	AUX
iiclr-17530	606	13	[	[	X
iiclr-17530	606	14	a	a	X
iiclr-17530	606	15	]	]	X
iiclr-17530	606	16	party	party	NOUN
iiclr-17530	606	17	to	to	ADP
iiclr-17530	606	18	the	the	DET
iiclr-17530	606	19	agreement	agreement	NOUN
iiclr-17530	606	20	and	and	CCONJ
iiclr-17530	606	21	earned	earn	VERB
iiclr-17530	606	22	in	in	ADP
iiclr-17530	606	23	either	either	PRON
iiclr-17530	606	24	of	of	ADP
iiclr-17530	606	25	the	the	DET
iiclr-17530	606	26	states	state	NOUN
iiclr-17530	606	27	to	to	PART
iiclr-17530	606	28	be	be	AUX
iiclr-17530	606	29	taxed	tax	VERB
iiclr-17530	606	30	in	in	ADP
iiclr-17530	606	31	the	the	DET
iiclr-17530	606	32	taxpayer	taxpayer	NOUN
iiclr-17530	606	33	's	's	PART
iiclr-17530	606	34	state	state	NOUN
iiclr-17530	606	35	of	of	ADP
iiclr-17530	606	36	residence	residence	NOUN
iiclr-17530	606	37	.	.	PUNCT
iiclr-17530	607	1	"	"	PUNCT
iiclr-17530	607	2	'	'	PUNCT
iiclr-17530	607	3	"	"	PUNCT
iiclr-17530	607	4	s	s	VERB
iiclr-17530	607	5	however	however	ADV
iiclr-17530	607	6	,	,	PUNCT
iiclr-17530	607	7	one	one	NUM
iiclr-17530	607	8	problem	problem	NOUN
iiclr-17530	607	9	with	with	ADP
iiclr-17530	607	10	the	the	DET
iiclr-17530	607	11	credit	credit	NOUN
iiclr-17530	607	12	system	system	NOUN
iiclr-17530	607	13	is	be	AUX
iiclr-17530	607	14	the	the	DET
iiclr-17530	607	15	variation	variation	NOUN
iiclr-17530	607	16	in	in	ADP
iiclr-17530	607	17	tax	tax	NOUN
iiclr-17530	607	18	rates	rate	NOUN
iiclr-17530	607	19	between	between	ADP
iiclr-17530	607	20	the	the	DET
iiclr-17530	607	21	states	state	NOUN
iiclr-17530	607	22	.	.	PUNCT
iiclr-17530	607	23	"	"	PUNCT
iiclr-17530	608	1	6	6	NUM
iiclr-17530	608	2	thus	thus	ADV
iiclr-17530	608	3	,	,	PUNCT
iiclr-17530	608	4	the	the	DET
iiclr-17530	608	5	state	state	NOUN
iiclr-17530	608	6	of	of	ADP
iiclr-17530	608	7	residency	residency	NOUN
iiclr-17530	608	8	will	will	AUX
iiclr-17530	608	9	only	only	ADV
iiclr-17530	608	10	give	give	VERB
iiclr-17530	608	11	a	a	DET
iiclr-17530	608	12	tax	tax	NOUN
iiclr-17530	608	13	credit	credit	NOUN
iiclr-17530	608	14	for	for	ADP
iiclr-17530	608	15	the	the	DET
iiclr-17530	608	16	income	income	NOUN
iiclr-17530	608	17	tax	tax	NOUN
iiclr-17530	608	18	which	which	PRON
iiclr-17530	608	19	the	the	DET
iiclr-17530	608	20	state	state	NOUN
iiclr-17530	608	21	of	of	ADP
iiclr-17530	608	22	residency	residency	NOUN
iiclr-17530	608	23	applies	apply	VERB
iiclr-17530	608	24	.	.	PUNCT
iiclr-17530	609	1	anything	anything	PRON
iiclr-17530	609	2	over	over	ADP
iiclr-17530	609	3	that	that	DET
iiclr-17530	609	4	percentage	percentage	NOUN
iiclr-17530	609	5	will	will	AUX
iiclr-17530	609	6	still	still	ADV
iiclr-17530	609	7	be	be	AUX
iiclr-17530	609	8	owed	owe	VERB
iiclr-17530	609	9	to	to	ADP
iiclr-17530	609	10	the	the	DET
iiclr-17530	609	11	nonresident	nonresident	ADJ
iiclr-17530	609	12	state	state	NOUN
iiclr-17530	609	13	.	.	PUNCT
iiclr-17530	609	14	"	"	PUNCT
iiclr-17530	610	1	7	7	NUM
iiclr-17530	610	2	conversely	conversely	ADV
iiclr-17530	610	3	,	,	PUNCT
iiclr-17530	610	4	if	if	SCONJ
iiclr-17530	610	5	the	the	DET
iiclr-17530	610	6	athlete	athlete	NOUN
iiclr-17530	610	7	's	's	PART
iiclr-17530	610	8	state	state	NOUN
iiclr-17530	610	9	of	of	ADP
iiclr-17530	610	10	residency	residency	NOUN
iiclr-17530	610	11	taxes	taxis	NOUN
iiclr-17530	610	12	at	at	ADP
iiclr-17530	610	13	a	a	DET
iiclr-17530	610	14	higher	high	ADJ
iiclr-17530	610	15	rate	rate	NOUN
iiclr-17530	610	16	on	on	ADP
iiclr-17530	610	17	income	income	NOUN
iiclr-17530	610	18	earned	earn	VERB
iiclr-17530	610	19	than	than	ADP
iiclr-17530	610	20	the	the	DET
iiclr-17530	610	21	nonresident	nonresident	ADJ
iiclr-17530	610	22	state	state	NOUN
iiclr-17530	610	23	,	,	PUNCT
iiclr-17530	610	24	the	the	DET
iiclr-17530	610	25	athlete	athlete	NOUN
iiclr-17530	610	26	will	will	AUX
iiclr-17530	610	27	get	get	VERB
iiclr-17530	610	28	a	a	DET
iiclr-17530	610	29	full	full	ADJ
iiclr-17530	610	30	credit	credit	NOUN
iiclr-17530	610	31	from	from	ADP
iiclr-17530	610	32	his	his	PRON
iiclr-17530	610	33	state	state	NOUN
iiclr-17530	610	34	for	for	ADP
iiclr-17530	610	35	the	the	DET
iiclr-17530	610	36	tax	tax	NOUN
iiclr-17530	610	37	allocable	allocable	ADJ
iiclr-17530	610	38	to	to	ADP
iiclr-17530	610	39	the	the	DET
iiclr-17530	610	40	nonresident	nonresident	ADJ
iiclr-17530	610	41	state	state	NOUN
iiclr-17530	610	42	.	.	PUNCT
iiclr-17530	611	1	in	in	ADP
iiclr-17530	611	2	addition	addition	NOUN
iiclr-17530	611	3	,	,	PUNCT
iiclr-17530	611	4	states	state	NOUN
iiclr-17530	611	5	vary	vary	VERB
iiclr-17530	611	6	on	on	ADP
iiclr-17530	611	7	the	the	DET
iiclr-17530	611	8	amount	amount	NOUN
iiclr-17530	611	9	of	of	ADP
iiclr-17530	611	10	income	income	NOUN
iiclr-17530	611	11	they	they	PRON
iiclr-17530	611	12	will	will	AUX
iiclr-17530	611	13	tax	tax	VERB
iiclr-17530	611	14	.	.	PUNCT
iiclr-17530	612	1	for	for	ADP
iiclr-17530	612	2	example	example	NOUN
iiclr-17530	612	3	,	,	PUNCT
iiclr-17530	612	4	california	california	PROPN
iiclr-17530	612	5	taxes	taxis	NOUN
iiclr-17530	612	6	athletes	athlete	NOUN
iiclr-17530	612	7	'	'	PART
iiclr-17530	612	8	total	total	ADJ
iiclr-17530	612	9	income	income	NOUN
iiclr-17530	612	10	as	as	SCONJ
iiclr-17530	612	11	opposed	oppose	VERB
iiclr-17530	612	12	to	to	ADP
iiclr-17530	612	13	new	new	PROPN
iiclr-17530	612	14	york	york	PROPN
iiclr-17530	612	15	which	which	PRON
iiclr-17530	612	16	only	only	ADV
iiclr-17530	612	17	taxes	tax	VERB
iiclr-17530	612	18	the	the	DET
iiclr-17530	612	19	income	income	NOUN
iiclr-17530	612	20	earned	earn	VERB
iiclr-17530	612	21	in	in	ADP
iiclr-17530	612	22	new	new	PROPN
iiclr-17530	612	23	york	york	PROPN
iiclr-17530	612	24	.	.	PROPN
iiclr-17530	613	1	8	8	NUM
iiclr-17530	613	2	besides	besides	SCONJ
iiclr-17530	613	3	the	the	DET
iiclr-17530	613	4	problem	problem	NOUN
iiclr-17530	613	5	associated	associate	VERB
iiclr-17530	613	6	with	with	ADP
iiclr-17530	613	7	the	the	DET
iiclr-17530	613	8	application	application	NOUN
iiclr-17530	613	9	of	of	ADP
iiclr-17530	613	10	different	different	ADJ
iiclr-17530	613	11	tax	tax	NOUN
iiclr-17530	613	12	rates	rate	NOUN
iiclr-17530	613	13	from	from	ADP
iiclr-17530	613	14	state	state	NOUN
iiclr-17530	613	15	to	to	ADP
iiclr-17530	613	16	state	state	NOUN
iiclr-17530	613	17	,	,	PUNCT
iiclr-17530	613	18	the	the	DET
iiclr-17530	613	19	difference	difference	NOUN
iiclr-17530	613	20	in	in	ADP
iiclr-17530	613	21	tax	tax	NOUN
iiclr-17530	613	22	rates	rate	NOUN
iiclr-17530	613	23	also	also	ADV
iiclr-17530	613	24	affects	affect	VERB
iiclr-17530	613	25	the	the	DET
iiclr-17530	613	26	athlete	athlete	NOUN
iiclr-17530	613	27	's	's	PART
iiclr-17530	613	28	choice	choice	NOUN
iiclr-17530	613	29	of	of	ADP
iiclr-17530	613	30	where	where	SCONJ
iiclr-17530	613	31	to	to	PART
iiclr-17530	613	32	perform	perform	VERB
iiclr-17530	613	33	.	.	PUNCT
iiclr-17530	614	1	for	for	ADP
iiclr-17530	614	2	example	example	NOUN
iiclr-17530	614	3	,	,	PUNCT
iiclr-17530	614	4	if	if	SCONJ
iiclr-17530	614	5	an	an	DET
iiclr-17530	614	6	athlete	athlete	NOUN
iiclr-17530	614	7	performs	perform	VERB
iiclr-17530	614	8	as	as	ADP
iiclr-17530	614	9	a	a	DET
iiclr-17530	614	10	member	member	NOUN
iiclr-17530	614	11	of	of	ADP
iiclr-17530	614	12	a	a	DET
iiclr-17530	614	13	team	team	NOUN
iiclr-17530	614	14	that	that	PRON
iiclr-17530	614	15	plays	play	VERB
iiclr-17530	614	16	in	in	ADP
iiclr-17530	614	17	missouri	missouri	PROPN
iiclr-17530	614	18	,	,	PUNCT
iiclr-17530	614	19	where	where	SCONJ
iiclr-17530	614	20	the	the	DET
iiclr-17530	614	21	tax	tax	NOUN
iiclr-17530	614	22	rate	rate	NOUN
iiclr-17530	614	23	is	be	AUX
iiclr-17530	614	24	only	only	ADV
iiclr-17530	614	25	6	6	NUM
iiclr-17530	614	26	%	%	NOUN
iiclr-17530	614	27	,	,	PUNCT
iiclr-17530	614	28	and	and	CCONJ
iiclr-17530	614	29	is	be	AUX
iiclr-17530	614	30	traded	trade	VERB
iiclr-17530	614	31	to	to	ADP
iiclr-17530	614	32	california	california	PROPN
iiclr-17530	614	33	where	where	SCONJ
iiclr-17530	614	34	the	the	DET
iiclr-17530	614	35	tax	tax	NOUN
iiclr-17530	614	36	rate	rate	NOUN
iiclr-17530	614	37	is	be	AUX
iiclr-17530	614	38	9.3	9.3	NUM
iiclr-17530	614	39	%	%	NOUN
iiclr-17530	614	40	,	,	PUNCT
iiclr-17530	614	41	and	and	CCONJ
iiclr-17530	614	42	the	the	DET
iiclr-17530	614	43	athlete	athlete	NOUN
iiclr-17530	614	44	is	be	AUX
iiclr-17530	614	45	earning	earn	VERB
iiclr-17530	614	46	the	the	DET
iiclr-17530	614	47	same	same	ADJ
iiclr-17530	614	48	salary	salary	NOUN
iiclr-17530	614	49	,	,	PUNCT
iiclr-17530	614	50	the	the	DET
iiclr-17530	614	51	athlete	athlete	NOUN
iiclr-17530	614	52	's	's	PART
iiclr-17530	614	53	contract	contract	NOUN
iiclr-17530	614	54	will	will	AUX
iiclr-17530	614	55	be	be	AUX
iiclr-17530	614	56	worth	worth	ADJ
iiclr-17530	614	57	at	at	ADV
iiclr-17530	614	58	least	least	ADV
iiclr-17530	614	59	3.3	3.3	NUM
iiclr-17530	614	60	%	%	NOUN
iiclr-17530	614	61	less	less	ADJ
iiclr-17530	614	62	than	than	SCONJ
iiclr-17530	614	63	it	it	PRON
iiclr-17530	614	64	was	be	AUX
iiclr-17530	614	65	before	before	SCONJ
iiclr-17530	614	66	the	the	DET
iiclr-17530	614	67	athlete	athlete	NOUN
iiclr-17530	614	68	was	be	AUX
iiclr-17530	614	69	traded	trade	VERB
iiclr-17530	614	70	to	to	ADP
iiclr-17530	614	71	the	the	DET
iiclr-17530	614	72	california	california	PROPN
iiclr-17530	614	73	team	team	NOUN
iiclr-17530	614	74	.	.	PUNCT
iiclr-17530	614	75	"	"	PUNCT
iiclr-17530	615	1	9	9	NUM
iiclr-17530	615	2	in	in	ADP
iiclr-17530	615	3	addition	addition	NOUN
iiclr-17530	615	4	,	,	PUNCT
iiclr-17530	615	5	many	many	ADJ
iiclr-17530	615	6	athletes	athlete	NOUN
iiclr-17530	615	7	see	see	VERB
iiclr-17530	615	8	hoerner	hoerner	NOUN
iiclr-17530	615	9	,	,	PUNCT
iiclr-17530	615	10	supra	supra	PROPN
iiclr-17530	615	11	note	note	NOUN
iiclr-17530	615	12	79	79	NUM
iiclr-17530	615	13	.	.	PUNCT
iiclr-17530	615	14	115	115	NUM
iiclr-17530	615	15	.	.	PUNCT
iiclr-17530	616	1	i	i	PRON
iiclr-17530	616	2	d.	d.	PROPN
iiclr-17530	616	3	116	116	NUM
iiclr-17530	616	4	.	.	PUNCT
iiclr-17530	617	1	for	for	ADP
iiclr-17530	617	2	example	example	NOUN
iiclr-17530	617	3	,	,	PUNCT
iiclr-17530	617	4	california	california	PROPN
iiclr-17530	617	5	taxes	taxis	NOUN
iiclr-17530	617	6	at	at	ADP
iiclr-17530	617	7	a	a	DET
iiclr-17530	617	8	rate	rate	NOUN
iiclr-17530	617	9	of	of	ADP
iiclr-17530	617	10	9.3	9.3	NUM
iiclr-17530	617	11	%	%	NOUN
iiclr-17530	617	12	on	on	ADP
iiclr-17530	617	13	income	income	NOUN
iiclr-17530	617	14	in	in	ADP
iiclr-17530	617	15	excess	excess	NOUN
iiclr-17530	617	16	of	of	ADP
iiclr-17530	617	17	$	$	SYM
iiclr-17530	617	18	23,950	23,950	NUM
iiclr-17530	617	19	,	,	PUNCT
iiclr-17530	617	20	cal	cal	PROPN
iiclr-17530	617	21	.	.	PUNCT
iiclr-17530	618	1	rev	rev	PROPN
iiclr-17530	618	2	.	.	PROPN
iiclr-17530	618	3	&	&	CCONJ
iiclr-17530	618	4	tax	tax	PROPN
iiclr-17530	618	5	code	code	PROPN
iiclr-17530	618	6	§	§	PROPN
iiclr-17530	618	7	17041	17041	NUM
iiclr-17530	618	8	(	(	PUNCT
iiclr-17530	618	9	west	west	PROPN
iiclr-17530	618	10	1983	1983	NUM
iiclr-17530	618	11	&	&	CCONJ
iiclr-17530	618	12	supp	supp	PROPN
iiclr-17530	618	13	.	.	PUNCT
iiclr-17530	618	14	1989	1989	NUM
iiclr-17530	618	15	)	)	PUNCT
iiclr-17530	618	16	,	,	PUNCT
iiclr-17530	618	17	and	and	CCONJ
iiclr-17530	618	18	new	new	PROPN
iiclr-17530	618	19	york	york	PROPN
iiclr-17530	618	20	imposes	impose	VERB
iiclr-17530	618	21	a	a	DET
iiclr-17530	618	22	rate	rate	NOUN
iiclr-17530	618	23	of	of	ADP
iiclr-17530	618	24	8	8	NUM
iiclr-17530	618	25	%	%	NOUN
iiclr-17530	618	26	on	on	ADP
iiclr-17530	618	27	income	income	NOUN
iiclr-17530	618	28	exceeding	exceed	VERB
iiclr-17530	618	29	$	$	SYM
iiclr-17530	618	30	12,400	12,400	NUM
iiclr-17530	618	31	,	,	PUNCT
iiclr-17530	618	32	n.y	n.y	PROPN
iiclr-17530	618	33	.	.	PROPN
iiclr-17530	618	34	tax	tax	NOUN
iiclr-17530	618	35	law	law	NOUN
iiclr-17530	618	36	§	§	PROPN
iiclr-17530	618	37	601	601	NUM
iiclr-17530	618	38	(	(	PUNCT
iiclr-17530	618	39	mckinney	mckinney	PROPN
iiclr-17530	618	40	1984	1984	NUM
iiclr-17530	618	41	&	&	CCONJ
iiclr-17530	618	42	supp	supp	PROPN
iiclr-17530	618	43	.	.	PUNCT
iiclr-17530	618	44	1988	1988	NUM
iiclr-17530	618	45	)	)	PUNCT
iiclr-17530	618	46	.	.	PUNCT
iiclr-17530	619	1	see	see	VERB
iiclr-17530	619	2	baker	baker	PROPN
iiclr-17530	619	3	,	,	PUNCT
iiclr-17530	619	4	supra	supra	PROPN
iiclr-17530	619	5	note	note	NOUN
iiclr-17530	619	6	74	74	NUM
iiclr-17530	619	7	,	,	PUNCT
iiclr-17530	619	8	at	at	ADP
iiclr-17530	619	9	3	3	NUM
iiclr-17530	619	10	.	.	PUNCT
iiclr-17530	619	11	north	north	PROPN
iiclr-17530	619	12	dakota	dakota	PROPN
iiclr-17530	619	13	taxes	taxis	NOUN
iiclr-17530	619	14	at	at	ADP
iiclr-17530	619	15	a	a	DET
iiclr-17530	619	16	rate	rate	NOUN
iiclr-17530	619	17	of	of	ADP
iiclr-17530	619	18	12	12	NUM
iiclr-17530	619	19	%	%	NOUN
iiclr-17530	619	20	on	on	ADP
iiclr-17530	619	21	income	income	NOUN
iiclr-17530	619	22	over	over	ADP
iiclr-17530	619	23	$	$	SYM
iiclr-17530	619	24	50,000	50,000	NUM
iiclr-17530	619	25	,	,	PUNCT
iiclr-17530	619	26	montana	montana	PROPN
iiclr-17530	619	27	imposes	impose	VERB
iiclr-17530	619	28	a	a	DET
iiclr-17530	619	29	rate	rate	NOUN
iiclr-17530	619	30	of	of	ADP
iiclr-17530	619	31	11	11	NUM
iiclr-17530	619	32	%	%	NOUN
iiclr-17530	619	33	minus	minus	CCONJ
iiclr-17530	619	34	$	$	SYM
iiclr-17530	619	35	1,897	1,897	NUM
iiclr-17530	619	36	for	for	ADP
iiclr-17530	619	37	income	income	NOUN
iiclr-17530	619	38	in	in	ADP
iiclr-17530	619	39	excess	excess	NOUN
iiclr-17530	619	40	of	of	ADP
iiclr-17530	619	41	$	$	SYM
iiclr-17530	619	42	66,400	66,400	NUM
iiclr-17530	619	43	,	,	PUNCT
iiclr-17530	619	44	hawaii	hawaii	PROPN
iiclr-17530	619	45	taxes	taxis	NOUN
iiclr-17530	619	46	at	at	ADP
iiclr-17530	619	47	a	a	DET
iiclr-17530	619	48	rate	rate	NOUN
iiclr-17530	619	49	of	of	ADP
iiclr-17530	619	50	10	10	NUM
iiclr-17530	619	51	%	%	NOUN
iiclr-17530	619	52	for	for	ADP
iiclr-17530	619	53	income	income	NOUN
iiclr-17530	619	54	over	over	ADP
iiclr-17530	619	55	$	$	SYM
iiclr-17530	619	56	41,000	41,000	NUM
iiclr-17530	619	57	,	,	PUNCT
iiclr-17530	619	58	iowa	iowa	PROPN
iiclr-17530	619	59	taxes	taxis	NOUN
iiclr-17530	619	60	at	at	ADP
iiclr-17530	619	61	a	a	DET
iiclr-17530	619	62	rate	rate	NOUN
iiclr-17530	619	63	of	of	ADP
iiclr-17530	619	64	9.98	9.98	NUM
iiclr-17530	619	65	%	%	NOUN
iiclr-17530	619	66	for	for	ADP
iiclr-17530	619	67	income	income	NOUN
iiclr-17530	619	68	over	over	ADP
iiclr-17530	619	69	$	$	SYM
iiclr-17530	619	70	48,645	48,645	NUM
iiclr-17530	619	71	,	,	PUNCT
iiclr-17530	619	72	the	the	DET
iiclr-17530	619	73	district	district	NOUN
iiclr-17530	619	74	of	of	ADP
iiclr-17530	619	75	columbia	columbia	PROPN
iiclr-17530	619	76	taxes	taxis	NOUN
iiclr-17530	619	77	at	at	ADP
iiclr-17530	619	78	a	a	DET
iiclr-17530	619	79	rate	rate	NOUN
iiclr-17530	619	80	of	of	ADP
iiclr-17530	619	81	9.5	9.5	NUM
iiclr-17530	619	82	%	%	NOUN
iiclr-17530	619	83	on	on	ADP
iiclr-17530	619	84	income	income	NOUN
iiclr-17530	619	85	over	over	ADP
iiclr-17530	619	86	$	$	SYM
iiclr-17530	619	87	20,000	20,000	NUM
iiclr-17530	619	88	,	,	PUNCT
iiclr-17530	619	89	oregon	oregon	NOUN
iiclr-17530	619	90	taxes	taxis	NOUN
iiclr-17530	619	91	at	at	ADP
iiclr-17530	619	92	a	a	DET
iiclr-17530	619	93	rate	rate	NOUN
iiclr-17530	619	94	of	of	ADP
iiclr-17530	619	95	9	9	NUM
iiclr-17530	619	96	%	%	NOUN
iiclr-17530	619	97	for	for	ADP
iiclr-17530	619	98	income	income	NOUN
iiclr-17530	619	99	over	over	ADP
iiclr-17530	619	100	$	$	SYM
iiclr-17530	619	101	5,400	5,400	NUM
iiclr-17530	619	102	,	,	PUNCT
iiclr-17530	619	103	maine	maine	NOUN
iiclr-17530	619	104	taxes	taxis	NOUN
iiclr-17530	619	105	at	at	ADP
iiclr-17530	619	106	a	a	DET
iiclr-17530	619	107	rate	rate	NOUN
iiclr-17530	619	108	of	of	ADP
iiclr-17530	619	109	8.5	8.5	NUM
iiclr-17530	619	110	%	%	NOUN
iiclr-17530	619	111	on	on	ADP
iiclr-17530	619	112	income	income	NOUN
iiclr-17530	619	113	over	over	ADP
iiclr-17530	619	114	$	$	SYM
iiclr-17530	619	115	16,500	16,500	NUM
iiclr-17530	619	116	,	,	PUNCT
iiclr-17530	619	117	minnesota	minnesota	NOUN
iiclr-17530	619	118	taxes	taxis	NOUN
iiclr-17530	619	119	at	at	ADP
iiclr-17530	619	120	a	a	DET
iiclr-17530	619	121	rate	rate	NOUN
iiclr-17530	619	122	of	of	ADP
iiclr-17530	619	123	8.5	8.5	NUM
iiclr-17530	619	124	%	%	NOUN
iiclr-17530	619	125	for	for	ADP
iiclr-17530	619	126	income	income	NOUN
iiclr-17530	619	127	over	over	ADP
iiclr-17530	619	128	$	$	SYM
iiclr-17530	619	129	93,340	93,340	NUM
iiclr-17530	619	130	,	,	PUNCT
iiclr-17530	619	131	and	and	CCONJ
iiclr-17530	619	132	new	new	PROPN
iiclr-17530	619	133	mexico	mexico	PROPN
iiclr-17530	619	134	taxes	taxis	NOUN
iiclr-17530	619	135	at	at	ADP
iiclr-17530	619	136	a	a	DET
iiclr-17530	619	137	rate	rate	NOUN
iiclr-17530	619	138	of	of	ADP
iiclr-17530	619	139	8.5	8.5	NUM
iiclr-17530	619	140	%	%	NOUN
iiclr-17530	619	141	for	for	ADP
iiclr-17530	619	142	income	income	NOUN
iiclr-17530	619	143	in	in	ADP
iiclr-17530	619	144	excess	excess	NOUN
iiclr-17530	619	145	of	of	ADP
iiclr-17530	619	146	$	$	SYM
iiclr-17530	619	147	100,000	100,000	NUM
iiclr-17530	619	148	.	.	PUNCT
iiclr-17530	620	1	see	see	VERB
iiclr-17530	620	2	mark	mark	PROPN
iiclr-17530	620	3	nowlin	nowlin	PROPN
iiclr-17530	620	4	,	,	PUNCT
iiclr-17530	620	5	the	the	DET
iiclr-17530	620	6	tug	tug	NOUN
iiclr-17530	620	7	for	for	ADP
iiclr-17530	620	8	taxes	taxis	NOUN
iiclr-17530	620	9	,	,	PUNCT
iiclr-17530	620	10	tie	tie	VERB
iiclr-17530	620	11	san	san	PROPN
iiclr-17530	620	12	diego	diego	PROPN
iiclr-17530	620	13	union	union	PROPN
iiclr-17530	620	14	&	&	CCONJ
iiclr-17530	620	15	trib	trib	PROPN
iiclr-17530	620	16	.	.	PROPN
iiclr-17530	620	17	,	,	PUNCT
iiclr-17530	620	18	may	may	AUX
iiclr-17530	620	19	25	25	NUM
iiclr-17530	620	20	,	,	PUNCT
iiclr-17530	620	21	1997	1997	NUM
iiclr-17530	620	22	,	,	PUNCT
iiclr-17530	620	23	at	at	ADP
iiclr-17530	620	24	cl5	cl5	PROPN
iiclr-17530	620	25	.	.	PUNCT
iiclr-17530	621	1	117	117	NUM
iiclr-17530	621	2	.	.	PUNCT
iiclr-17530	622	1	an	an	DET
iiclr-17530	622	2	example	example	NOUN
iiclr-17530	622	3	of	of	ADP
iiclr-17530	622	4	this	this	PRON
iiclr-17530	622	5	can	can	AUX
iiclr-17530	622	6	be	be	AUX
iiclr-17530	622	7	demonstrated	demonstrate	VERB
iiclr-17530	622	8	by	by	ADP
iiclr-17530	622	9	using	use	VERB
iiclr-17530	622	10	the	the	DET
iiclr-17530	622	11	tax	tax	NOUN
iiclr-17530	622	12	rates	rate	NOUN
iiclr-17530	622	13	of	of	ADP
iiclr-17530	622	14	missouri	missouri	PROPN
iiclr-17530	622	15	and	and	CCONJ
iiclr-17530	622	16	california	california	PROPN
iiclr-17530	622	17	.	.	PUNCT
iiclr-17530	623	1	missouri	missouri	PROPN
iiclr-17530	623	2	taxes	tax	VERB
iiclr-17530	623	3	individuals	individual	NOUN
iiclr-17530	623	4	at	at	ADP
iiclr-17530	623	5	a	a	DET
iiclr-17530	623	6	rate	rate	NOUN
iiclr-17530	623	7	of	of	ADP
iiclr-17530	623	8	6	6	NUM
iiclr-17530	623	9	%	%	NOUN
iiclr-17530	623	10	for	for	ADP
iiclr-17530	623	11	all	all	DET
iiclr-17530	623	12	income	income	NOUN
iiclr-17530	623	13	in	in	ADP
iiclr-17530	623	14	excess	excess	NOUN
iiclr-17530	623	15	of	of	ADP
iiclr-17530	623	16	$	$	SYM
iiclr-17530	623	17	9,000	9,000	NUM
iiclr-17530	623	18	.	.	PUNCT
iiclr-17530	624	1	this	this	DET
iiclr-17530	624	2	rate	rate	NOUN
iiclr-17530	624	3	applies	apply	VERB
iiclr-17530	624	4	to	to	ADP
iiclr-17530	624	5	all	all	DET
iiclr-17530	624	6	nonresident	nonresident	ADJ
iiclr-17530	624	7	athletes	athlete	NOUN
iiclr-17530	624	8	.	.	PUNCT
iiclr-17530	625	1	missouri	missouri	PROPN
iiclr-17530	625	2	also	also	ADV
iiclr-17530	625	3	offers	offer	VERB
iiclr-17530	625	4	a	a	DET
iiclr-17530	625	5	credit	credit	NOUN
iiclr-17530	625	6	to	to	ADP
iiclr-17530	625	7	athletes	athlete	NOUN
iiclr-17530	625	8	for	for	ADP
iiclr-17530	625	9	the	the	DET
iiclr-17530	625	10	percentage	percentage	NOUN
iiclr-17530	625	11	of	of	ADP
iiclr-17530	625	12	their	their	PRON
iiclr-17530	625	13	income	income	NOUN
iiclr-17530	625	14	that	that	SCONJ
iiclr-17530	625	15	the	the	DET
iiclr-17530	625	16	nonresident	nonresident	ADJ
iiclr-17530	625	17	state	state	NOUN
iiclr-17530	625	18	has	have	AUX
iiclr-17530	625	19	taxed	tax	VERB
iiclr-17530	625	20	.	.	PUNCT
iiclr-17530	626	1	however	however	ADV
iiclr-17530	626	2	,	,	PUNCT
iiclr-17530	626	3	since	since	SCONJ
iiclr-17530	626	4	missouri	missouri	PROPN
iiclr-17530	626	5	only	only	ADV
iiclr-17530	626	6	has	have	VERB
iiclr-17530	626	7	a	a	DET
iiclr-17530	626	8	6	6	NUM
iiclr-17530	626	9	%	%	NOUN
iiclr-17530	626	10	rate	rate	NOUN
iiclr-17530	626	11	of	of	ADP
iiclr-17530	626	12	tax	tax	NOUN
iiclr-17530	626	13	,	,	PUNCT
iiclr-17530	626	14	if	if	SCONJ
iiclr-17530	626	15	the	the	DET
iiclr-17530	626	16	athlete	athlete	NOUN
iiclr-17530	626	17	performs	perform	VERB
iiclr-17530	626	18	in	in	ADP
iiclr-17530	626	19	california	california	PROPN
iiclr-17530	626	20	where	where	SCONJ
iiclr-17530	626	21	they	they	PRON
iiclr-17530	626	22	apply	apply	VERB
iiclr-17530	626	23	a	a	DET
iiclr-17530	626	24	9.3	9.3	NUM
iiclr-17530	626	25	%	%	NOUN
iiclr-17530	626	26	tax	tax	NOUN
iiclr-17530	626	27	rate	rate	NOUN
iiclr-17530	626	28	,	,	PUNCT
iiclr-17530	626	29	the	the	DET
iiclr-17530	626	30	athlete	athlete	NOUN
iiclr-17530	626	31	will	will	AUX
iiclr-17530	626	32	still	still	ADV
iiclr-17530	626	33	owe	owe	VERB
iiclr-17530	626	34	3.3	3.3	NUM
iiclr-17530	626	35	%	%	NOUN
iiclr-17530	626	36	in	in	ADP
iiclr-17530	626	37	taxes	taxis	NOUN
iiclr-17530	626	38	to	to	ADP
iiclr-17530	626	39	california	california	PROPN
iiclr-17530	626	40	.	.	PUNCT
iiclr-17530	627	1	thus	thus	ADV
iiclr-17530	627	2	if	if	SCONJ
iiclr-17530	627	3	california	california	PROPN
iiclr-17530	627	4	taxes	tax	VERB
iiclr-17530	627	5	an	an	DET
iiclr-17530	627	6	athlete	athlete	NOUN
iiclr-17530	627	7	on	on	ADP
iiclr-17530	627	8	$	$	SYM
iiclr-17530	627	9	100,000	100,000	NUM
iiclr-17530	627	10	of	of	ADP
iiclr-17530	627	11	his	his	PRON
iiclr-17530	627	12	income	income	NOUN
iiclr-17530	627	13	,	,	PUNCT
iiclr-17530	627	14	the	the	DET
iiclr-17530	627	15	athlete	athlete	NOUN
iiclr-17530	627	16	still	still	ADV
iiclr-17530	627	17	owes	owe	VERB
iiclr-17530	627	18	$	$	SYM
iiclr-17530	627	19	3,300	3,300	NUM
iiclr-17530	627	20	to	to	ADP
iiclr-17530	627	21	california	california	PROPN
iiclr-17530	627	22	.	.	PUNCT
iiclr-17530	628	1	see	see	VERB
iiclr-17530	628	2	green	green	ADJ
iiclr-17530	628	3	,	,	PUNCT
iiclr-17530	628	4	supra	supra	ADJ
iiclr-17530	628	5	note	note	NOUN
iiclr-17530	628	6	78	78	NUM
iiclr-17530	628	7	,	,	PUNCT
iiclr-17530	628	8	at	at	ADP
iiclr-17530	628	9	287	287	NUM
iiclr-17530	628	10	-	-	SYM
iiclr-17530	628	11	88	88	NUM
iiclr-17530	628	12	.	.	PUNCT
iiclr-17530	629	1	118	118	NUM
iiclr-17530	629	2	.	.	PUNCT
iiclr-17530	630	1	see	see	VERB
iiclr-17530	630	2	overstreet	overstreet	PROPN
iiclr-17530	630	3	,	,	PUNCT
iiclr-17530	630	4	supra	supra	PROPN
iiclr-17530	630	5	note	note	NOUN
iiclr-17530	630	6	4	4	NUM
iiclr-17530	630	7	,	,	PUNCT
iiclr-17530	630	8	at	at	ADP
iiclr-17530	630	9	1	1	NUM
iiclr-17530	630	10	.	.	PUNCT
iiclr-17530	630	11	compare	compare	PROPN
iiclr-17530	630	12	cal	cal	PROPN
iiclr-17530	630	13	.	.	PUNCT
iiclr-17530	631	1	rev	rev	AUX
iiclr-17530	631	2	.	.	PROPN
iiclr-17530	631	3	&	&	CCONJ
iiclr-17530	631	4	tax	tax	PROPN
iiclr-17530	631	5	code	code	PROPN
iiclr-17530	631	6	§	§	PROPN
iiclr-17530	631	7	17041	17041	NUM
iiclr-17530	631	8	(	(	PUNCT
iiclr-17530	631	9	west	west	NOUN
iiclr-17530	631	10	1998	1998	NUM
iiclr-17530	631	11	)	)	PUNCT
iiclr-17530	631	12	and	and	CCONJ
iiclr-17530	631	13	n.y	n.y	PROPN
iiclr-17530	631	14	.	.	PROPN
iiclr-17530	631	15	tax	tax	NOUN
iiclr-17530	631	16	law	law	NOUN
iiclr-17530	631	17	§	§	PROPN
iiclr-17530	631	18	1304	1304	NUM
iiclr-17530	631	19	(	(	PUNCT
iiclr-17530	631	20	west	west	NOUN
iiclr-17530	631	21	1998	1998	NUM
iiclr-17530	631	22	)	)	PUNCT
iiclr-17530	631	23	(	(	PUNCT
iiclr-17530	631	24	showing	show	VERB
iiclr-17530	631	25	the	the	DET
iiclr-17530	631	26	difference	difference	NOUN
iiclr-17530	631	27	in	in	ADP
iiclr-17530	631	28	how	how	SCONJ
iiclr-17530	631	29	the	the	DET
iiclr-17530	631	30	tax	tax	NOUN
iiclr-17530	631	31	rates	rate	NOUN
iiclr-17530	631	32	are	be	AUX
iiclr-17530	631	33	applied	apply	VERB
iiclr-17530	631	34	)	)	PUNCT
iiclr-17530	631	35	.	.	PUNCT
iiclr-17530	632	1	119	119	NUM
iiclr-17530	632	2	.	.	PUNCT
iiclr-17530	633	1	an	an	DET
iiclr-17530	633	2	example	example	NOUN
iiclr-17530	633	3	of	of	ADP
iiclr-17530	633	4	this	this	PRON
iiclr-17530	633	5	is	be	AUX
iiclr-17530	633	6	illustrated	illustrate	VERB
iiclr-17530	633	7	by	by	ADP
iiclr-17530	633	8	looking	look	VERB
iiclr-17530	633	9	at	at	ADP
iiclr-17530	633	10	the	the	DET
iiclr-17530	633	11	situation	situation	NOUN
iiclr-17530	633	12	of	of	ADP
iiclr-17530	633	13	juwan	juwan	PROPN
iiclr-17530	633	14	howard	howard	PROPN
iiclr-17530	633	15	,	,	PUNCT
iiclr-17530	633	16	a	a	DET
iiclr-17530	633	17	basketball	basketball	NOUN
iiclr-17530	633	18	player	player	NOUN
iiclr-17530	633	19	for	for	ADP
iiclr-17530	633	20	the	the	DET
iiclr-17530	633	21	miami	miami	PROPN
iiclr-17530	633	22	heat	heat	NOUN
iiclr-17530	633	23	.	.	PUNCT
iiclr-17530	634	1	howard	howard	PROPN
iiclr-17530	634	2	had	have	VERB
iiclr-17530	634	3	a	a	DET
iiclr-17530	634	4	$	$	SYM
iiclr-17530	634	5	100	100	NUM
iiclr-17530	634	6	million	million	NUM
iiclr-17530	634	7	contract	contract	NOUN
iiclr-17530	634	8	with	with	ADP
iiclr-17530	634	9	the	the	DET
iiclr-17530	634	10	miami	miami	PROPN
iiclr-17530	634	11	heat	heat	NOUN
iiclr-17530	634	12	.	.	PUNCT
iiclr-17530	635	1	when	when	SCONJ
iiclr-17530	635	2	howard	howard	PROPN
iiclr-17530	635	3	was	be	AUX
iiclr-17530	635	4	traded	trade	VERB
iiclr-17530	635	5	to	to	ADP
iiclr-17530	635	6	the	the	DET
iiclr-17530	635	7	washington	washington	PROPN
iiclr-17530	635	8	(	(	PUNCT
iiclr-17530	635	9	d.c	d.c	PROPN
iiclr-17530	635	10	.	.	PUNCT
iiclr-17530	635	11	)	)	PUNCT
iiclr-17530	635	12	bullets	bullet	NOUN
iiclr-17530	635	13	,	,	PUNCT
iiclr-17530	635	14	now	now	ADV
iiclr-17530	635	15	the	the	DET
iiclr-17530	635	16	washington	washington	PROPN
iiclr-17530	635	17	(	(	PUNCT
iiclr-17530	635	18	d.c	d.c	PROPN
iiclr-17530	635	19	.	.	PUNCT
iiclr-17530	635	20	)	)	PUNCT
iiclr-17530	635	21	wizards	wizard	NOUN
iiclr-17530	635	22	,	,	PUNCT
iiclr-17530	635	23	howard	howard	PROPN
iiclr-17530	635	24	lost	lose	VERB
iiclr-17530	635	25	$	$	SYM
iiclr-17530	635	26	4.2	4.2	NUM
iiclr-17530	635	27	million	million	NUM
iiclr-17530	635	28	on	on	ADP
iiclr-17530	635	29	the	the	DET
iiclr-17530	635	30	trade	trade	NOUN
iiclr-17530	635	31	in	in	ADP
iiclr-17530	635	32	taxes	taxis	NOUN
iiclr-17530	635	33	.	.	PUNCT
iiclr-17530	636	1	see	see	VERB
iiclr-17530	636	2	chris	chris	PROPN
iiclr-17530	636	3	jenkins	jenkins	PROPN
iiclr-17530	636	4	,	,	PUNCT
iiclr-17530	636	5	the	the	DET
iiclr-17530	636	6	tugfor	tugfor	NOUN
iiclr-17530	636	7	taxes	taxis	NOUN
iiclr-17530	636	8	:	:	PUNCT
iiclr-17530	637	1	[	[	X
iiclr-17530	637	2	vol	vol	NOUN
iiclr-17530	637	3	.	.	PUNCT
iiclr-17530	637	4	10	10	NUM
iiclr-17530	637	5	:	:	SYM
iiclr-17530	637	6	1	1	NUM
iiclr-17530	637	7	the	the	DET
iiclr-17530	637	8	taxa	taxa	NOUN
iiclr-17530	637	9	ion	ion	NOUN
iiclr-17530	637	10	of	of	ADP
iiclr-17530	637	11	professional	professional	ADJ
iiclr-17530	637	12	athletes	athlete	NOUN
iiclr-17530	637	13	prefer	prefer	VERB
iiclr-17530	637	14	to	to	PART
iiclr-17530	637	15	play	play	VERB
iiclr-17530	637	16	in	in	ADP
iiclr-17530	637	17	the	the	DET
iiclr-17530	637	18	states	state	NOUN
iiclr-17530	637	19	which	which	PRON
iiclr-17530	637	20	have	have	VERB
iiclr-17530	637	21	no	no	DET
iiclr-17530	637	22	income	income	NOUN
iiclr-17530	637	23	tax	tax	NOUN
iiclr-17530	637	24	2	2	NUM
iiclr-17530	637	25	'	'	PUNCT
iiclr-17530	637	26	or	or	CCONJ
iiclr-17530	637	27	even	even	ADV
iiclr-17530	637	28	decide	decide	VERB
iiclr-17530	637	29	to	to	PART
iiclr-17530	637	30	change	change	VERB
iiclr-17530	637	31	residency	residency	NOUN
iiclr-17530	637	32	to	to	ADP
iiclr-17530	637	33	states	state	NOUN
iiclr-17530	637	34	that	that	PRON
iiclr-17530	637	35	have	have	VERB
iiclr-17530	637	36	no	no	DET
iiclr-17530	637	37	income	income	NOUN
iiclr-17530	637	38	tax	tax	NOUN
iiclr-17530	637	39	.	.	PUNCT
iiclr-17530	637	40	'2	'2	PROPN
iiclr-17530	638	1	1	1	NUM
iiclr-17530	638	2	despite	despite	SCONJ
iiclr-17530	638	3	having	have	VERB
iiclr-17530	638	4	to	to	PART
iiclr-17530	638	5	pay	pay	VERB
iiclr-17530	638	6	taxes	taxis	NOUN
iiclr-17530	638	7	to	to	PART
iiclr-17530	638	8	nonresident	nonresident	VERB
iiclr-17530	638	9	states	state	NOUN
iiclr-17530	638	10	,	,	PUNCT
iiclr-17530	638	11	athletes	athlete	NOUN
iiclr-17530	638	12	are	be	AUX
iiclr-17530	638	13	able	able	ADJ
iiclr-17530	638	14	to	to	PART
iiclr-17530	638	15	maximize	maximize	VERB
iiclr-17530	638	16	their	their	PRON
iiclr-17530	638	17	income	income	NOUN
iiclr-17530	638	18	by	by	ADP
iiclr-17530	638	19	minimizing	minimize	VERB
iiclr-17530	638	20	their	their	PRON
iiclr-17530	638	21	tax	tax	NOUN
iiclr-17530	638	22	liability	liability	NOUN
iiclr-17530	638	23	by	by	ADP
iiclr-17530	638	24	choosing	choose	VERB
iiclr-17530	638	25	to	to	PART
iiclr-17530	638	26	live	live	VERB
iiclr-17530	638	27	in	in	ADP
iiclr-17530	638	28	a	a	DET
iiclr-17530	638	29	state	state	NOUN
iiclr-17530	638	30	that	that	PRON
iiclr-17530	638	31	does	do	AUX
iiclr-17530	638	32	not	not	PART
iiclr-17530	638	33	impose	impose	VERB
iiclr-17530	638	34	state	state	NOUN
iiclr-17530	638	35	income	income	NOUN
iiclr-17530	638	36	taxes	taxis	NOUN
iiclr-17530	638	37	.	.	PUNCT
iiclr-17530	639	1	2	2	NUM
iiclr-17530	639	2	thus	thus	ADV
iiclr-17530	639	3	,	,	PUNCT
iiclr-17530	639	4	when	when	SCONJ
iiclr-17530	639	5	free	free	ADJ
iiclr-17530	639	6	agents	agent	NOUN
iiclr-17530	639	7	go	go	VERB
iiclr-17530	639	8	shopping	shop	VERB
iiclr-17530	639	9	for	for	ADP
iiclr-17530	639	10	a	a	DET
iiclr-17530	639	11	team	team	NOUN
iiclr-17530	639	12	,	,	PUNCT
iiclr-17530	639	13	those	those	DET
iiclr-17530	639	14	states	state	NOUN
iiclr-17530	639	15	with	with	ADP
iiclr-17530	639	16	no	no	DET
iiclr-17530	639	17	state	state	NOUN
iiclr-17530	639	18	income	income	NOUN
iiclr-17530	639	19	tax	tax	NOUN
iiclr-17530	639	20	will	will	AUX
iiclr-17530	639	21	likely	likely	ADV
iiclr-17530	639	22	be	be	AUX
iiclr-17530	639	23	higher	high	ADJ
iiclr-17530	639	24	on	on	ADP
iiclr-17530	639	25	the	the	DET
iiclr-17530	639	26	list	list	NOUN
iiclr-17530	639	27	.	.	PUNCT
iiclr-17530	640	1	in	in	ADP
iiclr-17530	640	2	addition	addition	NOUN
iiclr-17530	640	3	,	,	PUNCT
iiclr-17530	640	4	this	this	PRON
iiclr-17530	640	5	would	would	AUX
iiclr-17530	640	6	deter	deter	VERB
iiclr-17530	640	7	athletes	athlete	NOUN
iiclr-17530	640	8	who	who	PRON
iiclr-17530	640	9	may	may	AUX
iiclr-17530	640	10	be	be	AUX
iiclr-17530	640	11	thinking	think	VERB
iiclr-17530	640	12	of	of	ADP
iiclr-17530	640	13	playing	play	VERB
iiclr-17530	640	14	for	for	ADP
iiclr-17530	640	15	a	a	DET
iiclr-17530	640	16	canadian	canadian	ADJ
iiclr-17530	640	17	based	base	VERB
iiclr-17530	640	18	team	team	NOUN
iiclr-17530	640	19	where	where	SCONJ
iiclr-17530	640	20	the	the	DET
iiclr-17530	640	21	tax	tax	NOUN
iiclr-17530	640	22	rates	rate	NOUN
iiclr-17530	640	23	are	be	AUX
iiclr-17530	640	24	even	even	ADV
iiclr-17530	640	25	more	more	ADV
iiclr-17530	640	26	exorbitant	exorbitant	ADJ
iiclr-17530	640	27	.	.	PUNCT
iiclr-17530	640	28	'	'	PUNCT
iiclr-17530	641	1	23	23	NUM
iiclr-17530	641	2	m.	m.	NOUN
iiclr-17530	641	3	allocation	allocation	NOUN
iiclr-17530	641	4	methods	method	NOUN
iiclr-17530	641	5	athletes	athlete	NOUN
iiclr-17530	641	6	owe	owe	VERB
iiclr-17530	641	7	taxes	taxis	NOUN
iiclr-17530	641	8	to	to	ADP
iiclr-17530	641	9	canada	canada	PROPN
iiclr-17530	641	10	as	as	ADV
iiclr-17530	641	11	well	well	ADV
iiclr-17530	641	12	as	as	ADP
iiclr-17530	641	13	the	the	DET
iiclr-17530	641	14	united	united	PROPN
iiclr-17530	641	15	states	states	PROPN
iiclr-17530	641	16	at	at	ADP
iiclr-17530	641	17	the	the	DET
iiclr-17530	641	18	federal	federal	ADJ
iiclr-17530	641	19	,	,	PUNCT
iiclr-17530	641	20	state	state	NOUN
iiclr-17530	641	21	,	,	PUNCT
iiclr-17530	641	22	and	and	CCONJ
iiclr-17530	641	23	local	local	ADJ
iiclr-17530	641	24	levels	level	NOUN
iiclr-17530	641	25	.	.	PUNCT
iiclr-17530	642	1	in	in	ADP
iiclr-17530	642	2	order	order	NOUN
iiclr-17530	642	3	to	to	PART
iiclr-17530	642	4	determine	determine	VERB
iiclr-17530	642	5	how	how	SCONJ
iiclr-17530	642	6	the	the	DET
iiclr-17530	642	7	taxes	taxis	NOUN
iiclr-17530	642	8	will	will	AUX
iiclr-17530	642	9	be	be	AUX
iiclr-17530	642	10	allocated	allocate	VERB
iiclr-17530	642	11	,	,	PUNCT
iiclr-17530	642	12	different	different	ADJ
iiclr-17530	642	13	allocation	allocation	NOUN
iiclr-17530	642	14	methods	method	NOUN
iiclr-17530	642	15	have	have	AUX
iiclr-17530	642	16	been	be	AUX
iiclr-17530	642	17	used	use	VERB
iiclr-17530	642	18	.	.	PUNCT
iiclr-17530	643	1	these	these	DET
iiclr-17530	643	2	allocation	allocation	NOUN
iiclr-17530	643	3	methods	method	NOUN
iiclr-17530	643	4	include	include	VERB
iiclr-17530	643	5	the	the	DET
iiclr-17530	643	6	duty	duty	NOUN
iiclr-17530	643	7	days	day	NOUN
iiclr-17530	643	8	method	method	NOUN
iiclr-17530	643	9	,	,	PUNCT
iiclr-17530	643	10	the	the	DET
iiclr-17530	643	11	games	game	NOUN
iiclr-17530	643	12	played	play	VERB
iiclr-17530	643	13	method	method	NOUN
iiclr-17530	643	14	,	,	PUNCT
iiclr-17530	643	15	and	and	CCONJ
iiclr-17530	643	16	the	the	DET
iiclr-17530	643	17	de	de	PROPN
iiclr-17530	643	18	minimus	minimus	NOUN
iiclr-17530	643	19	rule	rule	NOUN
iiclr-17530	643	20	.	.	PUNCT
iiclr-17530	644	1	these	these	DET
iiclr-17530	644	2	days	day	NOUN
iiclr-17530	644	3	.	.	PUNCT
iiclr-17530	645	1	uncle	uncle	PROPN
iiclr-17530	645	2	sam	sam	PROPN
iiclr-17530	645	3	is	be	AUX
iiclr-17530	645	4	n't	not	PART
iiclr-17530	645	5	the	the	DET
iiclr-17530	645	6	only	only	ADJ
iiclr-17530	645	7	one	one	NUM
iiclr-17530	645	8	reachingfor	reachingfor	ADP
iiclr-17530	645	9	a	a	DET
iiclr-17530	645	10	piece	piece	NOUN
iiclr-17530	645	11	of	of	ADP
iiclr-17530	645	12	those	those	DET
iiclr-17530	645	13	big	big	ADJ
iiclr-17530	645	14	paychecks	paycheck	NOUN
iiclr-17530	645	15	,	,	PUNCT
iiclr-17530	645	16	san	san	PROPN
iiclr-17530	645	17	diego	diego	PROPN
iiclr-17530	645	18	union	union	PROPN
iiclr-17530	645	19	&	&	CCONJ
iiclr-17530	645	20	trib	trib	PROPN
iiclr-17530	645	21	.	.	PROPN
iiclr-17530	645	22	,	,	PUNCT
iiclr-17530	645	23	may	may	AUX
iiclr-17530	645	24	25	25	NUM
iiclr-17530	645	25	,	,	PUNCT
iiclr-17530	645	26	1997	1997	NUM
iiclr-17530	645	27	,	,	PUNCT
iiclr-17530	645	28	at	at	ADP
iiclr-17530	645	29	c	c	X
iiclr-17530	645	30	!	!	PUNCT
iiclr-17530	645	31	.	.	PUNCT
iiclr-17530	646	1	due	due	ADP
iiclr-17530	646	2	to	to	ADP
iiclr-17530	646	3	situations	situation	NOUN
iiclr-17530	646	4	such	such	ADJ
iiclr-17530	646	5	as	as	ADP
iiclr-17530	646	6	this	this	PRON
iiclr-17530	646	7	,	,	PUNCT
iiclr-17530	646	8	if	if	SCONJ
iiclr-17530	646	9	a	a	DET
iiclr-17530	646	10	player	player	NOUN
iiclr-17530	646	11	is	be	AUX
iiclr-17530	646	12	negotiating	negotiate	VERB
iiclr-17530	646	13	a	a	DET
iiclr-17530	646	14	contract	contract	NOUN
iiclr-17530	646	15	with	with	ADP
iiclr-17530	646	16	ateam	ateam	NOUN
iiclr-17530	646	17	in	in	ADP
iiclr-17530	646	18	a	a	DET
iiclr-17530	646	19	state	state	NOUN
iiclr-17530	646	20	with	with	ADP
iiclr-17530	646	21	a	a	DET
iiclr-17530	646	22	higher	high	ADJ
iiclr-17530	646	23	income	income	NOUN
iiclr-17530	646	24	tax	tax	NOUN
iiclr-17530	646	25	,	,	PUNCT
iiclr-17530	646	26	the	the	DET
iiclr-17530	646	27	athlete	athlete	NOUN
iiclr-17530	646	28	may	may	AUX
iiclr-17530	646	29	demand	demand	VERB
iiclr-17530	646	30	a	a	DET
iiclr-17530	646	31	more	more	ADV
iiclr-17530	646	32	lucrative	lucrative	ADJ
iiclr-17530	646	33	salary	salary	NOUN
iiclr-17530	646	34	.	.	PUNCT
iiclr-17530	647	1	see	see	VERB
iiclr-17530	647	2	green	green	ADJ
iiclr-17530	647	3	,	,	PUNCT
iiclr-17530	647	4	supra	supra	ADJ
iiclr-17530	647	5	note	note	NOUN
iiclr-17530	647	6	78	78	NUM
iiclr-17530	647	7	,	,	PUNCT
iiclr-17530	647	8	at	at	ADP
iiclr-17530	647	9	299	299	NUM
iiclr-17530	647	10	.	.	PUNCT
iiclr-17530	648	1	"	"	PUNCT
iiclr-17530	648	2	[	[	X
iiclr-17530	648	3	a	a	X
iiclr-17530	648	4	]	]	X
iiclr-17530	648	5	player	player	NOUN
iiclr-17530	648	6	might	might	AUX
iiclr-17530	648	7	even	even	ADV
iiclr-17530	648	8	decide	decide	VERB
iiclr-17530	648	9	to	to	PART
iiclr-17530	648	10	accept	accept	VERB
iiclr-17530	648	11	a	a	DET
iiclr-17530	648	12	lower	low	ADJ
iiclr-17530	648	13	salary	salary	NOUN
iiclr-17530	648	14	with	with	ADP
iiclr-17530	648	15	a	a	DET
iiclr-17530	648	16	team	team	NOUN
iiclr-17530	648	17	in	in	ADP
iiclr-17530	648	18	a	a	DET
iiclr-17530	648	19	state	state	NOUN
iiclr-17530	648	20	that	that	PRON
iiclr-17530	648	21	has	have	VERB
iiclr-17530	648	22	no	no	DET
iiclr-17530	648	23	income	income	NOUN
iiclr-17530	648	24	tax	tax	NOUN
iiclr-17530	648	25	instead	instead	ADV
iiclr-17530	648	26	of	of	ADP
iiclr-17530	648	27	a	a	DET
iiclr-17530	648	28	higher	high	ADJ
iiclr-17530	648	29	salary	salary	NOUN
iiclr-17530	648	30	from	from	ADP
iiclr-17530	648	31	a	a	DET
iiclr-17530	648	32	team	team	NOUN
iiclr-17530	648	33	in	in	ADP
iiclr-17530	648	34	a	a	DET
iiclr-17530	648	35	state	state	NOUN
iiclr-17530	648	36	with	with	ADP
iiclr-17530	648	37	a	a	DET
iiclr-17530	648	38	significant	significant	ADJ
iiclr-17530	648	39	state	state	NOUN
iiclr-17530	648	40	income	income	NOUN
iiclr-17530	648	41	tax	tax	NOUN
iiclr-17530	648	42	.	.	PUNCT
iiclr-17530	648	43	"	"	PUNCT
iiclr-17530	649	1	baker	baker	PROPN
iiclr-17530	649	2	,	,	PUNCT
iiclr-17530	649	3	supra	supra	PROPN
iiclr-17530	649	4	note	note	NOUN
iiclr-17530	649	5	74	74	NUM
iiclr-17530	649	6	,	,	PUNCT
iiclr-17530	649	7	at	at	ADP
iiclr-17530	649	8	4	4	NUM
iiclr-17530	649	9	.	.	PUNCT
iiclr-17530	650	1	an	an	DET
iiclr-17530	650	2	example	example	NOUN
iiclr-17530	650	3	of	of	ADP
iiclr-17530	650	4	this	this	PRON
iiclr-17530	650	5	may	may	AUX
iiclr-17530	650	6	be	be	AUX
iiclr-17530	650	7	demonstrated	demonstrate	VERB
iiclr-17530	650	8	by	by	ADP
iiclr-17530	650	9	looking	look	VERB
iiclr-17530	650	10	at	at	ADP
iiclr-17530	650	11	the	the	DET
iiclr-17530	650	12	decision	decision	NOUN
iiclr-17530	650	13	of	of	ADP
iiclr-17530	650	14	free	free	ADJ
iiclr-17530	650	15	agent	agent	NOUN
iiclr-17530	650	16	alex	alex	PROPN
iiclr-17530	650	17	fernandez	fernandez	PROPN
iiclr-17530	650	18	,	,	PUNCT
iiclr-17530	650	19	a	a	DET
iiclr-17530	650	20	former	former	ADJ
iiclr-17530	650	21	member	member	NOUN
iiclr-17530	650	22	of	of	ADP
iiclr-17530	650	23	the	the	DET
iiclr-17530	650	24	chicago	chicago	PROPN
iiclr-17530	650	25	white	white	PROPN
iiclr-17530	650	26	sox	sox	PROPN
iiclr-17530	650	27	.	.	PUNCT
iiclr-17530	651	1	fernandez	fernandez	PROPN
iiclr-17530	651	2	reportedly	reportedly	ADV
iiclr-17530	651	3	considered	consider	VERB
iiclr-17530	651	4	a	a	DET
iiclr-17530	651	5	five	five	NUM
iiclr-17530	651	6	year	year	NOUN
iiclr-17530	651	7	offer	offer	NOUN
iiclr-17530	651	8	from	from	ADP
iiclr-17530	651	9	the	the	DET
iiclr-17530	651	10	cleveland	cleveland	PROPN
iiclr-17530	651	11	indians	indians	PROPN
iiclr-17530	651	12	for	for	ADP
iiclr-17530	651	13	$	$	SYM
iiclr-17530	651	14	38	38	NUM
iiclr-17530	651	15	million	million	NUM
iiclr-17530	651	16	but	but	CCONJ
iiclr-17530	651	17	instead	instead	ADV
iiclr-17530	651	18	accepted	accept	VERB
iiclr-17530	651	19	a	a	DET
iiclr-17530	651	20	reported	reported	ADJ
iiclr-17530	651	21	five	five	NUM
iiclr-17530	651	22	year	year	NOUN
iiclr-17530	651	23	,	,	PUNCT
iiclr-17530	651	24	$	$	SYM
iiclr-17530	651	25	36	36	NUM
iiclr-17530	651	26	million	million	NUM
iiclr-17530	651	27	contract	contract	NOUN
iiclr-17530	651	28	with	with	ADP
iiclr-17530	651	29	the	the	DET
iiclr-17530	651	30	florida	florida	PROPN
iiclr-17530	651	31	marlins	marlin	NOUN
iiclr-17530	651	32	.	.	PUNCT
iiclr-17530	652	1	fernandez	fernandez	PROPN
iiclr-17530	652	2	was	be	AUX
iiclr-17530	652	3	cited	cite	VERB
iiclr-17530	652	4	as	as	ADP
iiclr-17530	652	5	commenting	comment	VERB
iiclr-17530	652	6	that	that	SCONJ
iiclr-17530	652	7	one	one	NUM
iiclr-17530	652	8	of	of	ADP
iiclr-17530	652	9	his	his	PRON
iiclr-17530	652	10	reasons	reason	NOUN
iiclr-17530	652	11	for	for	ADP
iiclr-17530	652	12	accepting	accept	VERB
iiclr-17530	652	13	a	a	DET
iiclr-17530	652	14	lower	low	ADJ
iiclr-17530	652	15	offer	offer	NOUN
iiclr-17530	652	16	was	be	AUX
iiclr-17530	652	17	that	that	SCONJ
iiclr-17530	652	18	florida	florida	PROPN
iiclr-17530	652	19	did	do	AUX
iiclr-17530	652	20	not	not	PART
iiclr-17530	652	21	have	have	VERB
iiclr-17530	652	22	a	a	DET
iiclr-17530	652	23	state	state	NOUN
iiclr-17530	652	24	income	income	NOUN
iiclr-17530	652	25	tax	tax	NOUN
iiclr-17530	652	26	so	so	SCONJ
iiclr-17530	652	27	the	the	DET
iiclr-17530	652	28	offers	offer	NOUN
iiclr-17530	652	29	were	be	AUX
iiclr-17530	652	30	virtually	virtually	ADV
iiclr-17530	652	31	the	the	DET
iiclr-17530	652	32	same	same	ADJ
iiclr-17530	652	33	.	.	PUNCT
iiclr-17530	653	1	see	see	VERB
iiclr-17530	653	2	sheldon	sheldon	PROPN
iiclr-17530	653	3	i.	i.	PROPN
iiclr-17530	653	4	banoff	banoff	PROPN
iiclr-17530	653	5	and	and	CCONJ
iiclr-17530	653	6	richard	richard	PROPN
iiclr-17530	653	7	m.	m.	PROPN
iiclr-17530	653	8	lipton	lipton	PROPN
iiclr-17530	653	9	,	,	PUNCT
iiclr-17530	653	10	want	want	VERB
iiclr-17530	653	11	to	to	PART
iiclr-17530	653	12	sign	sign	VERB
iiclr-17530	653	13	free	free	ADJ
iiclr-17530	653	14	agents	agent	NOUN
iiclr-17530	653	15	?	?	PUNCT
iiclr-17530	654	1	lower	lower	VERB
iiclr-17530	654	2	your	your	PRON
iiclr-17530	654	3	state	state	NOUN
iiclr-17530	654	4	taxes	taxis	NOUN
iiclr-17530	654	5	!	!	PUNCT
iiclr-17530	654	6	,	,	PUNCT
iiclr-17530	654	7	j.	j.	PROPN
iiclr-17530	654	8	tax'n	tax'n	ADP
iiclr-17530	654	9	127	127	NUM
iiclr-17530	654	10	,	,	PUNCT
iiclr-17530	654	11	127	127	NUM
iiclr-17530	654	12	(	(	PUNCT
iiclr-17530	654	13	1997	1997	NUM
iiclr-17530	654	14	)	)	PUNCT
iiclr-17530	654	15	.	.	PUNCT
iiclr-17530	655	1	120	120	NUM
iiclr-17530	655	2	.	.	PUNCT
iiclr-17530	656	1	for	for	ADP
iiclr-17530	656	2	a	a	DET
iiclr-17530	656	3	list	list	NOUN
iiclr-17530	656	4	of	of	ADP
iiclr-17530	656	5	the	the	DET
iiclr-17530	656	6	states	state	NOUN
iiclr-17530	656	7	which	which	PRON
iiclr-17530	656	8	do	do	AUX
iiclr-17530	656	9	not	not	PART
iiclr-17530	656	10	impose	impose	VERB
iiclr-17530	656	11	an	an	DET
iiclr-17530	656	12	income	income	NOUN
iiclr-17530	656	13	tax	tax	NOUN
iiclr-17530	656	14	,	,	PUNCT
iiclr-17530	656	15	see	see	VERB
iiclr-17530	656	16	supra	supra	PROPN
iiclr-17530	656	17	note	note	PROPN
iiclr-17530	656	18	81	81	NUM
iiclr-17530	656	19	.	.	PUNCT
iiclr-17530	656	20	121	121	NUM
iiclr-17530	656	21	.	.	PUNCT
iiclr-17530	657	1	an	an	DET
iiclr-17530	657	2	example	example	NOUN
iiclr-17530	657	3	of	of	ADP
iiclr-17530	657	4	this	this	PRON
iiclr-17530	657	5	can	can	AUX
iiclr-17530	657	6	be	be	AUX
iiclr-17530	657	7	illustrated	illustrate	VERB
iiclr-17530	657	8	by	by	ADP
iiclr-17530	657	9	the	the	DET
iiclr-17530	657	10	advice	advice	NOUN
iiclr-17530	657	11	agents	agent	NOUN
iiclr-17530	657	12	give	give	VERB
iiclr-17530	657	13	to	to	ADP
iiclr-17530	657	14	their	their	PRON
iiclr-17530	657	15	clients	client	NOUN
iiclr-17530	657	16	.	.	PUNCT
iiclr-17530	658	1	as	as	SCONJ
iiclr-17530	658	2	stated	state	VERB
iiclr-17530	658	3	by	by	ADP
iiclr-17530	658	4	the	the	DET
iiclr-17530	658	5	vice	vice	NOUN
iiclr-17530	658	6	president	president	NOUN
iiclr-17530	658	7	of	of	ADP
iiclr-17530	658	8	1	1	NUM
iiclr-17530	658	9	mg	mg	PROPN
iiclr-17530	658	10	,	,	PUNCT
iiclr-17530	658	11	a	a	DET
iiclr-17530	658	12	cleveland	cleveland	NOUN
iiclr-17530	658	13	-	-	PUNCT
iiclr-17530	658	14	based	base	VERB
iiclr-17530	658	15	management	management	NOUN
iiclr-17530	658	16	firm	firm	NOUN
iiclr-17530	658	17	that	that	PRON
iiclr-17530	658	18	handles	handle	VERB
iiclr-17530	658	19	some	some	PRON
iiclr-17530	658	20	of	of	ADP
iiclr-17530	658	21	the	the	DET
iiclr-17530	658	22	world	world	NOUN
iiclr-17530	658	23	's	's	PART
iiclr-17530	658	24	richest	rich	ADJ
iiclr-17530	658	25	athletes	athlete	NOUN
iiclr-17530	658	26	,	,	PUNCT
iiclr-17530	658	27	"	"	PUNCT
iiclr-17530	658	28	lt]he	lt]he	ADJ
iiclr-17530	658	29	first	first	ADJ
iiclr-17530	658	30	move	move	NOUN
iiclr-17530	658	31	for	for	ADP
iiclr-17530	658	32	a	a	DET
iiclr-17530	658	33	golfer	golfer	NOUN
iiclr-17530	658	34	is	be	AUX
iiclr-17530	658	35	definitely	definitely	ADV
iiclr-17530	658	36	to	to	PART
iiclr-17530	658	37	move	move	VERB
iiclr-17530	658	38	to	to	ADP
iiclr-17530	658	39	florida	florida	PROPN
iiclr-17530	658	40	,	,	PUNCT
iiclr-17530	658	41	especially	especially	ADV
iiclr-17530	658	42	if	if	SCONJ
iiclr-17530	658	43	you	you	PRON
iiclr-17530	658	44	're	be	AUX
iiclr-17530	658	45	a	a	DET
iiclr-17530	658	46	california	california	PROPN
iiclr-17530	658	47	resident	resident	NOUN
iiclr-17530	658	48	[	[	X
iiclr-17530	658	49	.	.	PROPN
iiclr-17530	658	50	]	]	X
iiclr-17530	658	51	"	"	PUNCT
iiclr-17530	658	52	jenkins	jenkins	PROPN
iiclr-17530	658	53	,	,	PUNCT
iiclr-17530	658	54	supra	supra	PROPN
iiclr-17530	658	55	note	note	NOUN
iiclr-17530	658	56	i	i	PRON
iiclr-17530	658	57	19	19	NUM
iiclr-17530	658	58	,	,	PUNCT
iiclr-17530	658	59	at	at	ADP
iiclr-17530	658	60	cl	cl	NOUN
iiclr-17530	658	61	.	.	PUNCT
iiclr-17530	659	1	another	another	DET
iiclr-17530	659	2	reason	reason	NOUN
iiclr-17530	659	3	to	to	PART
iiclr-17530	659	4	move	move	VERB
iiclr-17530	659	5	to	to	ADP
iiclr-17530	659	6	a	a	DET
iiclr-17530	659	7	state	state	NOUN
iiclr-17530	659	8	with	with	ADP
iiclr-17530	659	9	no	no	DET
iiclr-17530	659	10	personal	personal	ADJ
iiclr-17530	659	11	income	income	NOUN
iiclr-17530	659	12	tax	tax	NOUN
iiclr-17530	659	13	is	be	AUX
iiclr-17530	659	14	if	if	SCONJ
iiclr-17530	659	15	the	the	DET
iiclr-17530	659	16	athlete	athlete	NOUN
iiclr-17530	659	17	will	will	AUX
iiclr-17530	659	18	be	be	AUX
iiclr-17530	659	19	receiving	receive	VERB
iiclr-17530	659	20	a	a	DET
iiclr-17530	659	21	signing	signing	NOUN
iiclr-17530	659	22	bonus	bonus	NOUN
iiclr-17530	659	23	.	.	PUNCT
iiclr-17530	660	1	see	see	VERB
iiclr-17530	660	2	tom	tom	PROPN
iiclr-17530	660	3	weir	weir	PROPN
iiclr-17530	660	4	,	,	PUNCT
iiclr-17530	660	5	facing	face	VERB
iiclr-17530	660	6	a	a	DET
iiclr-17530	660	7	wealth	wealth	NOUN
iiclr-17530	660	8	of	of	ADP
iiclr-17530	660	9	decisions	decision	NOUN
iiclr-17530	660	10	taxation	taxation	NOUN
iiclr-17530	660	11	:	:	PUNCT
iiclr-17530	660	12	saving	save	VERB
iiclr-17530	660	13	key	key	ADJ
iiclr-17530	660	14	issues	issue	NOUN
iiclr-17530	660	15	athletes	athlete	NOUN
iiclr-17530	660	16	need	need	VERB
iiclr-17530	660	17	to	to	PART
iiclr-17530	660	18	understand	understand	VERB
iiclr-17530	660	19	,	,	PUNCT
iiclr-17530	660	20	usa	usa	PROPN
iiclr-17530	660	21	today	today	NOUN
iiclr-17530	660	22	,	,	PUNCT
iiclr-17530	660	23	aug	aug	PROPN
iiclr-17530	660	24	.	.	PROPN
iiclr-17530	660	25	26	26	NUM
iiclr-17530	660	26	,	,	PUNCT
iiclr-17530	660	27	1998	1998	NUM
iiclr-17530	660	28	,	,	PUNCT
iiclr-17530	660	29	at	at	ADP
iiclr-17530	660	30	03c	03c	NOUN
iiclr-17530	660	31	.	.	PUNCT
iiclr-17530	661	1	122	122	NUM
iiclr-17530	661	2	.	.	PUNCT
iiclr-17530	662	1	see	see	VERB
iiclr-17530	662	2	green	green	ADJ
iiclr-17530	662	3	,	,	PUNCT
iiclr-17530	662	4	supra	supra	ADJ
iiclr-17530	662	5	note	note	NOUN
iiclr-17530	662	6	78	78	NUM
iiclr-17530	662	7	,	,	PUNCT
iiclr-17530	662	8	at	at	ADP
iiclr-17530	662	9	292	292	NUM
iiclr-17530	662	10	;	;	PUNCT
iiclr-17530	662	11	jenkins	jenkin	NOUN
iiclr-17530	662	12	,	,	PUNCT
iiclr-17530	662	13	supra	supra	PROPN
iiclr-17530	662	14	note	note	PROPN
iiclr-17530	662	15	119	119	NUM
iiclr-17530	662	16	,	,	PUNCT
iiclr-17530	662	17	at	at	ADP
iiclr-17530	662	18	c	c	NOUN
iiclr-17530	662	19	1	1	NUM
iiclr-17530	662	20	;	;	PUNCT
iiclr-17530	662	21	nowlin	nowlin	PROPN
iiclr-17530	662	22	,	,	PUNCT
iiclr-17530	662	23	supra	supra	PROPN
iiclr-17530	662	24	note	note	PROPN
iiclr-17530	662	25	116	116	NUM
iiclr-17530	662	26	,	,	PUNCT
iiclr-17530	662	27	at	at	ADP
iiclr-17530	662	28	c15	c15	NOUN
iiclr-17530	662	29	.	.	PROPN
iiclr-17530	663	1	123	123	NUM
iiclr-17530	663	2	.	.	PUNCT
iiclr-17530	664	1	see	see	VERB
iiclr-17530	664	2	elliot	elliot	PROPN
iiclr-17530	664	3	almond	almond	PROPN
iiclr-17530	664	4	,	,	PUNCT
iiclr-17530	664	5	athletes	athlete	NOUN
iiclr-17530	664	6	playing	play	VERB
iiclr-17530	664	7	in	in	ADP
iiclr-17530	664	8	canada	canada	PROPN
iiclr-17530	664	9	face	face	VERB
iiclr-17530	664	10	a	a	DET
iiclr-17530	664	11	ferocious	ferocious	ADJ
iiclr-17530	664	12	tax	tax	NOUN
iiclr-17530	664	13	bite	bite	NOUN
iiclr-17530	664	14	,	,	PUNCT
iiclr-17530	664	15	seattle	seattle	PROPN
iiclr-17530	664	16	times	times	PROPN
iiclr-17530	664	17	,	,	PUNCT
iiclr-17530	664	18	apr	apr	PROPN
iiclr-17530	664	19	.	.	PROPN
iiclr-17530	664	20	19	19	NUM
iiclr-17530	664	21	,	,	PUNCT
iiclr-17530	664	22	1998	1998	NUM
iiclr-17530	664	23	,	,	PUNCT
iiclr-17530	664	24	at	at	ADP
iiclr-17530	664	25	9	9	NUM
iiclr-17530	664	26	;	;	PUNCT
iiclr-17530	664	27	jenkins	jenkin	NOUN
iiclr-17530	664	28	,	,	PUNCT
iiclr-17530	664	29	supra	supra	PROPN
iiclr-17530	664	30	note	note	PROPN
iiclr-17530	664	31	119	119	NUM
iiclr-17530	664	32	,	,	PUNCT
iiclr-17530	664	33	at	at	ADP
iiclr-17530	664	34	ci	ci	NOUN
iiclr-17530	664	35	.	.	PUNCT
iiclr-17530	665	1	in	in	ADP
iiclr-17530	665	2	addition	addition	NOUN
iiclr-17530	665	3	to	to	ADP
iiclr-17530	665	4	the	the	DET
iiclr-17530	665	5	high	high	ADJ
iiclr-17530	665	6	tax	tax	NOUN
iiclr-17530	665	7	rates	rate	NOUN
iiclr-17530	665	8	in	in	ADP
iiclr-17530	665	9	canada	canada	PROPN
iiclr-17530	665	10	,	,	PUNCT
iiclr-17530	665	11	athletes	athlete	NOUN
iiclr-17530	665	12	are	be	AUX
iiclr-17530	665	13	forced	force	VERB
iiclr-17530	665	14	to	to	PART
iiclr-17530	665	15	put	put	VERB
iiclr-17530	665	16	clauses	clause	NOUN
iiclr-17530	665	17	in	in	ADP
iiclr-17530	665	18	their	their	PRON
iiclr-17530	665	19	contracts	contract	NOUN
iiclr-17530	665	20	that	that	PRON
iiclr-17530	665	21	they	they	PRON
iiclr-17530	665	22	want	want	VERB
iiclr-17530	665	23	to	to	PART
iiclr-17530	665	24	be	be	AUX
iiclr-17530	665	25	paid	pay	VERB
iiclr-17530	665	26	in	in	ADP
iiclr-17530	665	27	american	american	PROPN
iiclr-17530	665	28	as	as	SCONJ
iiclr-17530	665	29	opposed	oppose	VERB
iiclr-17530	665	30	to	to	ADP
iiclr-17530	665	31	canadian	canadian	ADJ
iiclr-17530	665	32	dollars	dollar	NOUN
iiclr-17530	665	33	because	because	SCONJ
iiclr-17530	665	34	the	the	DET
iiclr-17530	665	35	canadian	canadian	ADJ
iiclr-17530	665	36	dollar	dollar	NOUN
iiclr-17530	665	37	is	be	AUX
iiclr-17530	665	38	worth	worth	ADJ
iiclr-17530	665	39	less	less	ADJ
iiclr-17530	665	40	than	than	ADP
iiclr-17530	665	41	the	the	DET
iiclr-17530	665	42	american	american	ADJ
iiclr-17530	665	43	dollar	dollar	NOUN
iiclr-17530	665	44	.	.	PUNCT
iiclr-17530	666	1	i	i	PRON
iiclr-17530	666	2	d.	d.	PROPN
iiclr-17530	666	3	1999	1999	NUM
iiclr-17530	666	4	]	]	X
iiclr-17530	666	5	ind	ind	NOUN
iiclr-17530	666	6	.	.	PUNCT
iiclr-17530	666	7	int'l	int'l	PROPN
iiclr-17530	666	8	&	&	CCONJ
iiclr-17530	666	9	comp	comp	PROPN
iiclr-17530	666	10	.	.	PUNCT
iiclr-17530	667	1	l.	l.	PROPN
iiclr-17530	667	2	rev	rev	PROPN
iiclr-17530	667	3	.	.	PUNCT
iiclr-17530	667	4	a.	a.	PROPN
iiclr-17530	667	5	duty	duty	PROPN
iiclr-17530	667	6	days	day	NOUN
iiclr-17530	667	7	once	once	SCONJ
iiclr-17530	667	8	jurisdictions	jurisdiction	NOUN
iiclr-17530	667	9	began	begin	VERB
iiclr-17530	667	10	taxing	tax	VERB
iiclr-17530	667	11	athletes	athlete	NOUN
iiclr-17530	667	12	on	on	ADP
iiclr-17530	667	13	their	their	PRON
iiclr-17530	667	14	income	income	NOUN
iiclr-17530	667	15	earned	earn	VERB
iiclr-17530	667	16	within	within	ADP
iiclr-17530	667	17	that	that	DET
iiclr-17530	667	18	taxing	tax	VERB
iiclr-17530	667	19	jurisdiction	jurisdiction	NOUN
iiclr-17530	667	20	,	,	PUNCT
iiclr-17530	667	21	it	it	PRON
iiclr-17530	667	22	was	be	AUX
iiclr-17530	667	23	important	important	ADJ
iiclr-17530	667	24	to	to	PART
iiclr-17530	667	25	find	find	VERB
iiclr-17530	667	26	some	some	DET
iiclr-17530	667	27	uniform	uniform	ADJ
iiclr-17530	667	28	method	method	NOUN
iiclr-17530	667	29	in	in	ADP
iiclr-17530	667	30	which	which	PRON
iiclr-17530	667	31	to	to	PART
iiclr-17530	667	32	allocate	allocate	VERB
iiclr-17530	667	33	the	the	DET
iiclr-17530	667	34	athlete	athlete	NOUN
iiclr-17530	667	35	's	's	PART
iiclr-17530	667	36	income	income	NOUN
iiclr-17530	667	37	throughout	throughout	ADP
iiclr-17530	667	38	the	the	DET
iiclr-17530	667	39	different	different	ADJ
iiclr-17530	667	40	taxing	tax	VERB
iiclr-17530	667	41	jurisdictions	jurisdiction	NOUN
iiclr-17530	667	42	.	.	PUNCT
iiclr-17530	668	1	in	in	ADP
iiclr-17530	668	2	order	order	NOUN
iiclr-17530	668	3	to	to	PART
iiclr-17530	668	4	help	help	VERB
iiclr-17530	668	5	solve	solve	VERB
iiclr-17530	668	6	this	this	DET
iiclr-17530	668	7	problem	problem	NOUN
iiclr-17530	668	8	,	,	PUNCT
iiclr-17530	668	9	a	a	DET
iiclr-17530	668	10	task	task	NOUN
iiclr-17530	668	11	force	force	NOUN
iiclr-17530	668	12	was	be	AUX
iiclr-17530	668	13	created	create	VERB
iiclr-17530	668	14	by	by	ADP
iiclr-17530	668	15	the	the	DET
iiclr-17530	668	16	federation	federation	PROPN
iiclr-17530	668	17	of	of	ADP
iiclr-17530	668	18	tax	tax	PROPN
iiclr-17530	668	19	administrators	administrator	NOUN
iiclr-17530	668	20	(	(	PUNCT
iiclr-17530	668	21	fta	fta	PROPN
iiclr-17530	668	22	)	)	PUNCT
iiclr-17530	668	23	.	.	PUNCT
iiclr-17530	669	1	24	24	NUM
iiclr-17530	669	2	based	base	VERB
iiclr-17530	669	3	on	on	ADP
iiclr-17530	669	4	the	the	DET
iiclr-17530	669	5	task	task	NOUN
iiclr-17530	669	6	force	force	NOUN
iiclr-17530	669	7	recommendations	recommendation	NOUN
iiclr-17530	669	8	,	,	PUNCT
iiclr-17530	669	9	the	the	DET
iiclr-17530	669	10	most	most	ADV
iiclr-17530	669	11	widely	widely	ADV
iiclr-17530	669	12	used	use	VERB
iiclr-17530	669	13	apportionment	apportionment	NOUN
iiclr-17530	669	14	formula	formula	NOUN
iiclr-17530	669	15	that	that	PRON
iiclr-17530	669	16	allocates	allocate	VERB
iiclr-17530	669	17	income	income	NOUN
iiclr-17530	669	18	between	between	ADP
iiclr-17530	669	19	taxing	tax	VERB
iiclr-17530	669	20	jurisdictions	jurisdiction	NOUN
iiclr-17530	669	21	is	be	AUX
iiclr-17530	669	22	the	the	DET
iiclr-17530	669	23	duty	duty	NOUN
iiclr-17530	669	24	days	day	NOUN
iiclr-17530	669	25	method	method	NOUN
iiclr-17530	669	26	.	.	PUNCT
iiclr-17530	669	27	'25	'25	NUM
iiclr-17530	669	28	under	under	ADP
iiclr-17530	669	29	this	this	DET
iiclr-17530	669	30	formula	formula	NOUN
iiclr-17530	669	31	,	,	PUNCT
iiclr-17530	669	32	duty	duty	NOUN
iiclr-17530	669	33	days	day	NOUN
iiclr-17530	669	34	include	include	VERB
iiclr-17530	669	35	"	"	PUNCT
iiclr-17530	669	36	all	all	DET
iiclr-17530	669	37	days	day	NOUN
iiclr-17530	669	38	from	from	ADP
iiclr-17530	669	39	the	the	DET
iiclr-17530	669	40	beginning	beginning	NOUN
iiclr-17530	669	41	of	of	ADP
iiclr-17530	669	42	pre	pre	ADJ
iiclr-17530	669	43	-	-	NOUN
iiclr-17530	669	44	season	season	NOUN
iiclr-17530	669	45	training	training	NOUN
iiclr-17530	669	46	through	through	ADP
iiclr-17530	669	47	the	the	DET
iiclr-17530	669	48	last	last	ADJ
iiclr-17530	669	49	day	day	NOUN
iiclr-17530	669	50	in	in	ADP
iiclr-17530	669	51	which	which	PRON
iiclr-17530	669	52	the	the	DET
iiclr-17530	669	53	team	team	NOUN
iiclr-17530	669	54	competes	compete	VERB
iiclr-17530	669	55	.	.	PUNCT
iiclr-17530	670	1	"	"	PUNCT
iiclr-17530	670	2	'	'	PUNCT
iiclr-17530	670	3	26	26	NUM
iiclr-17530	670	4	duty	duty	NOUN
iiclr-17530	670	5	days	day	NOUN
iiclr-17530	670	6	also	also	ADV
iiclr-17530	670	7	include	include	VERB
iiclr-17530	670	8	days	day	NOUN
iiclr-17530	670	9	in	in	ADP
iiclr-17530	670	10	which	which	PRON
iiclr-17530	670	11	the	the	DET
iiclr-17530	670	12	individual	individual	NOUN
iiclr-17530	670	13	is	be	AUX
iiclr-17530	670	14	required	require	VERB
iiclr-17530	670	15	to	to	PART
iiclr-17530	670	16	perform	perform	VERB
iiclr-17530	670	17	services	service	NOUN
iiclr-17530	670	18	that	that	PRON
iiclr-17530	670	19	fall	fall	VERB
iiclr-17530	670	20	outside	outside	ADV
iiclr-17530	670	21	of	of	ADP
iiclr-17530	670	22	the	the	DET
iiclr-17530	670	23	above	above	ADJ
iiclr-17530	670	24	mentioned	mention	VERB
iiclr-17530	670	25	period	period	NOUN
iiclr-17530	670	26	such	such	ADJ
iiclr-17530	670	27	as	as	ADP
iiclr-17530	670	28	instructional	instructional	ADJ
iiclr-17530	670	29	leagues	league	NOUN
iiclr-17530	670	30	,	,	PUNCT
iiclr-17530	670	31	"	"	PUNCT
iiclr-17530	670	32	all	all	DET
iiclr-17530	670	33	-	-	PUNCT
iiclr-17530	670	34	star	star	NOUN
iiclr-17530	670	35	"	"	PUNCT
iiclr-17530	670	36	games	game	NOUN
iiclr-17530	670	37	,	,	PUNCT
iiclr-17530	670	38	or	or	CCONJ
iiclr-17530	670	39	other	other	ADJ
iiclr-17530	670	40	promotional	promotional	ADJ
iiclr-17530	670	41	events	event	NOUN
iiclr-17530	670	42	.	.	PUNCT
iiclr-17530	671	1	'27	'27	NUM
iiclr-17530	671	2	duty	duty	NOUN
iiclr-17530	671	3	days	day	NOUN
iiclr-17530	671	4	also	also	ADV
iiclr-17530	671	5	include	include	VERB
iiclr-17530	671	6	"	"	PUNCT
iiclr-17530	671	7	days	day	NOUN
iiclr-17530	671	8	during	during	ADP
iiclr-17530	671	9	the	the	DET
iiclr-17530	671	10	off	off	ADJ
iiclr-17530	671	11	-	-	PUNCT
iiclr-17530	671	12	season	season	NOUN
iiclr-17530	671	13	when	when	SCONJ
iiclr-17530	671	14	a	a	DET
iiclr-17530	671	15	team	team	NOUN
iiclr-17530	671	16	member	member	NOUN
iiclr-17530	671	17	undertakes	undertake	VERB
iiclr-17530	671	18	training	training	NOUN
iiclr-17530	671	19	activities	activity	NOUN
iiclr-17530	671	20	as	as	ADP
iiclr-17530	671	21	part	part	NOUN
iiclr-17530	671	22	of	of	ADP
iiclr-17530	671	23	a	a	DET
iiclr-17530	671	24	team	team	NOUN
iiclr-17530	671	25	-	-	PUNCT
iiclr-17530	671	26	imposed	impose	VERB
iiclr-17530	671	27	program	program	NOUN
iiclr-17530	671	28	,	,	PUNCT
iiclr-17530	671	29	but	but	CCONJ
iiclr-17530	671	30	only	only	ADV
iiclr-17530	671	31	if	if	SCONJ
iiclr-17530	671	32	conducted	conduct	VERB
iiclr-17530	671	33	at	at	ADP
iiclr-17530	671	34	the	the	DET
iiclr-17530	671	35	facilities	facility	NOUN
iiclr-17530	671	36	of	of	ADP
iiclr-17530	671	37	the	the	DET
iiclr-17530	671	38	team	team	NOUN
iiclr-17530	671	39	.	.	PUNCT
iiclr-17530	671	40	'	'	PUNCT
iiclr-17530	672	1	2	2	NUM
iiclr-17530	672	2	8	8	NUM
iiclr-17530	672	3	each	each	DET
iiclr-17530	672	4	duty	duty	NOUN
iiclr-17530	672	5	day	day	NOUN
iiclr-17530	672	6	will	will	AUX
iiclr-17530	672	7	be	be	AUX
iiclr-17530	672	8	assigned	assign	VERB
iiclr-17530	672	9	to	to	ADP
iiclr-17530	672	10	the	the	DET
iiclr-17530	672	11	state	state	NOUN
iiclr-17530	672	12	in	in	ADP
iiclr-17530	672	13	which	which	PRON
iiclr-17530	672	14	the	the	DET
iiclr-17530	672	15	service	service	NOUN
iiclr-17530	672	16	is	be	AUX
iiclr-17530	672	17	performed	perform	VERB
iiclr-17530	672	18	.	.	PUNCT
iiclr-17530	673	1	days	day	NOUN
iiclr-17530	673	2	in	in	ADP
iiclr-17530	673	3	which	which	PRON
iiclr-17530	673	4	a	a	DET
iiclr-17530	673	5	team	team	NOUN
iiclr-17530	673	6	member	member	NOUN
iiclr-17530	673	7	is	be	AUX
iiclr-17530	673	8	on	on	ADP
iiclr-17530	673	9	the	the	DET
iiclr-17530	673	10	disabled	disabled	ADJ
iiclr-17530	673	11	list	list	NOUN
iiclr-17530	673	12	and	and	CCONJ
iiclr-17530	673	13	performing	perform	VERB
iiclr-17530	673	14	no	no	DET
iiclr-17530	673	15	services	service	NOUN
iiclr-17530	673	16	for	for	ADP
iiclr-17530	673	17	the	the	DET
iiclr-17530	673	18	team	team	NOUN
iiclr-17530	673	19	will	will	AUX
iiclr-17530	673	20	not	not	PART
iiclr-17530	673	21	be	be	AUX
iiclr-17530	673	22	apportioned	apportion	VERB
iiclr-17530	673	23	to	to	ADP
iiclr-17530	673	24	any	any	DET
iiclr-17530	673	25	particular	particular	ADJ
iiclr-17530	673	26	state	state	NOUN
iiclr-17530	673	27	,	,	PUNCT
iiclr-17530	673	28	but	but	CCONJ
iiclr-17530	673	29	will	will	AUX
iiclr-17530	673	30	be	be	AUX
iiclr-17530	673	31	included	include	VERB
iiclr-17530	673	32	in	in	ADP
iiclr-17530	673	33	the	the	DET
iiclr-17530	673	34	total	total	ADJ
iiclr-17530	673	35	number	number	NOUN
iiclr-17530	673	36	of	of	ADP
iiclr-17530	673	37	duty	duty	NOUN
iiclr-17530	673	38	days	day	NOUN
iiclr-17530	673	39	for	for	ADP
iiclr-17530	673	40	apportionment	apportionment	ADJ
iiclr-17530	673	41	purposes	purpose	NOUN
iiclr-17530	673	42	.	.	PUNCT
iiclr-17530	674	1	'29	'29	PROPN
iiclr-17530	674	2	124	124	NUM
iiclr-17530	674	3	.	.	PUNCT
iiclr-17530	675	1	see	see	VERB
iiclr-17530	675	2	plattner	plattner	NOUN
iiclr-17530	675	3	,	,	PUNCT
iiclr-17530	675	4	supra	supra	PROPN
iiclr-17530	675	5	note	note	NOUN
iiclr-17530	675	6	4	4	NUM
iiclr-17530	675	7	,	,	PUNCT
iiclr-17530	675	8	at	at	ADP
iiclr-17530	675	9	36	36	NUM
iiclr-17530	675	10	.	.	PUNCT
iiclr-17530	676	1	see	see	VERB
iiclr-17530	676	2	generally	generally	ADV
iiclr-17530	676	3	hoerner	hoerner	NOUN
iiclr-17530	676	4	,	,	PUNCT
iiclr-17530	676	5	supra	supra	PROPN
iiclr-17530	676	6	note	note	NOUN
iiclr-17530	676	7	79	79	NUM
iiclr-17530	676	8	(	(	PUNCT
iiclr-17530	676	9	discussing	discuss	VERB
iiclr-17530	676	10	that	that	SCONJ
iiclr-17530	676	11	the	the	DET
iiclr-17530	676	12	purpose	purpose	NOUN
iiclr-17530	676	13	of	of	ADP
iiclr-17530	676	14	the	the	DET
iiclr-17530	676	15	fta	fta	PROPN
iiclr-17530	676	16	task	task	PROPN
iiclr-17530	676	17	force	force	NOUN
iiclr-17530	676	18	was	be	AUX
iiclr-17530	676	19	to	to	PART
iiclr-17530	676	20	help	help	VERB
iiclr-17530	676	21	determine	determine	VERB
iiclr-17530	676	22	the	the	DET
iiclr-17530	676	23	appropriate	appropriate	ADJ
iiclr-17530	676	24	and	and	CCONJ
iiclr-17530	676	25	uniform	uniform	ADJ
iiclr-17530	676	26	methods	method	NOUN
iiclr-17530	676	27	for	for	ADP
iiclr-17530	676	28	apportionment	apportionment	NOUN
iiclr-17530	676	29	of	of	ADP
iiclr-17530	676	30	income	income	NOUN
iiclr-17530	676	31	,	,	PUNCT
iiclr-17530	676	32	and	and	CCONJ
iiclr-17530	676	33	to	to	PART
iiclr-17530	676	34	improve	improve	VERB
iiclr-17530	676	35	compliance	compliance	NOUN
iiclr-17530	676	36	through	through	ADP
iiclr-17530	676	37	improved	improve	VERB
iiclr-17530	676	38	withholding	withholding	NOUN
iiclr-17530	676	39	systems	system	NOUN
iiclr-17530	676	40	)	)	PUNCT
iiclr-17530	676	41	.	.	PUNCT
iiclr-17530	677	1	125	125	NUM
iiclr-17530	677	2	.	.	PUNCT
iiclr-17530	678	1	see	see	VERB
iiclr-17530	678	2	dan	dan	PROPN
iiclr-17530	678	3	weissman	weissman	PROPN
iiclr-17530	678	4	,	,	PUNCT
iiclr-17530	678	5	professionals	professional	NOUN
iiclr-17530	678	6	face	face	VERB
iiclr-17530	678	7	hodgepodge	hodgepodge	NOUN
iiclr-17530	678	8	of	of	ADP
iiclr-17530	678	9	state	state	NOUN
iiclr-17530	678	10	rules	rule	NOUN
iiclr-17530	678	11	:	:	PUNCT
iiclr-17530	678	12	taxingathletes	taxingathlete	NOUN
iiclr-17530	678	13	confuses	confuse	VERB
iiclr-17530	678	14	the	the	DET
iiclr-17530	678	15	goal	goal	NOUN
iiclr-17530	678	16	,	,	PUNCT
iiclr-17530	678	17	star	star	NOUN
iiclr-17530	678	18	-	-	PUNCT
iiclr-17530	678	19	ledger	ledger	NOUN
iiclr-17530	678	20	,	,	PUNCT
iiclr-17530	678	21	oct	oct	PROPN
iiclr-17530	678	22	.	.	PROPN
iiclr-17530	678	23	29	29	NUM
iiclr-17530	678	24	,	,	PUNCT
iiclr-17530	678	25	1995	1995	NUM
iiclr-17530	678	26	,	,	PUNCT
iiclr-17530	678	27	available	available	ADJ
iiclr-17530	678	28	in	in	ADP
iiclr-17530	678	29	1995	1995	NUM
iiclr-17530	678	30	wl	wl	NOUN
iiclr-17530	678	31	11792033	11792033	NUM
iiclr-17530	678	32	.	.	PUNCT
iiclr-17530	679	1	126	126	NUM
iiclr-17530	679	2	.	.	PUNCT
iiclr-17530	679	3	gould	gould	PROPN
iiclr-17530	679	4	,	,	PUNCT
iiclr-17530	679	5	supra	supra	PROPN
iiclr-17530	679	6	note	note	NOUN
iiclr-17530	679	7	72	72	NUM
iiclr-17530	679	8	.	.	PUNCT
iiclr-17530	680	1	see	see	VERB
iiclr-17530	680	2	also	also	ADV
iiclr-17530	680	3	ekmekjian	ekmekjian	ADJ
iiclr-17530	680	4	,	,	PUNCT
iiclr-17530	680	5	supra	supra	PROPN
iiclr-17530	680	6	note	note	NOUN
iiclr-17530	680	7	3	3	NUM
iiclr-17530	680	8	,	,	PUNCT
iiclr-17530	680	9	at	at	ADP
iiclr-17530	680	10	238	238	NUM
iiclr-17530	680	11	(	(	PUNCT
iiclr-17530	680	12	stating	state	VERB
iiclr-17530	680	13	that	that	SCONJ
iiclr-17530	680	14	duty	duty	NOUN
iiclr-17530	680	15	days	day	NOUN
iiclr-17530	680	16	include	include	VERB
iiclr-17530	680	17	all	all	DET
iiclr-17530	680	18	days	day	NOUN
iiclr-17530	680	19	from	from	ADP
iiclr-17530	680	20	the	the	DET
iiclr-17530	680	21	beginning	beginning	NOUN
iiclr-17530	680	22	of	of	ADP
iiclr-17530	680	23	the	the	DET
iiclr-17530	680	24	team	team	NOUN
iiclr-17530	680	25	's	's	PART
iiclr-17530	680	26	official	official	ADJ
iiclr-17530	680	27	pre	pre	ADJ
iiclr-17530	680	28	-	-	NOUN
iiclr-17530	680	29	season	season	NOUN
iiclr-17530	680	30	training	training	NOUN
iiclr-17530	680	31	through	through	ADP
iiclr-17530	680	32	the	the	DET
iiclr-17530	680	33	last	last	ADJ
iiclr-17530	680	34	game	game	NOUN
iiclr-17530	680	35	in	in	ADP
iiclr-17530	680	36	which	which	PRON
iiclr-17530	680	37	the	the	DET
iiclr-17530	680	38	team	team	NOUN
iiclr-17530	680	39	competes	compete	VERB
iiclr-17530	680	40	including	include	VERB
iiclr-17530	680	41	post	post	ADJ
iiclr-17530	680	42	-	-	ADJ
iiclr-17530	680	43	season	season	NOUN
iiclr-17530	680	44	games	game	NOUN
iiclr-17530	680	45	)	)	PUNCT
iiclr-17530	680	46	;	;	PUNCT
iiclr-17530	680	47	ringle	ringle	NOUN
iiclr-17530	680	48	,	,	PUNCT
iiclr-17530	680	49	supra	supra	PROPN
iiclr-17530	680	50	note	note	NOUN
iiclr-17530	680	51	9	9	NUM
iiclr-17530	680	52	1	1	NUM
iiclr-17530	680	53	,	,	PUNCT
iiclr-17530	680	54	at	at	ADP
iiclr-17530	680	55	174	174	NUM
iiclr-17530	680	56	(	(	PUNCT
iiclr-17530	680	57	mentioning	mention	VERB
iiclr-17530	680	58	that	that	PRON
iiclr-17530	680	59	duty	duty	NOUN
iiclr-17530	680	60	days	day	NOUN
iiclr-17530	680	61	include	include	VERB
iiclr-17530	680	62	all	all	DET
iiclr-17530	680	63	days	day	NOUN
iiclr-17530	680	64	from	from	ADP
iiclr-17530	680	65	the	the	DET
iiclr-17530	680	66	beginning	begin	VERB
iiclr-17530	680	67	ofofficial	ofofficial	ADJ
iiclr-17530	680	68	preseason	preseason	NOUN
iiclr-17530	680	69	training	training	NOUN
iiclr-17530	680	70	through	through	ADP
iiclr-17530	680	71	the	the	DET
iiclr-17530	680	72	last	last	ADJ
iiclr-17530	680	73	game	game	NOUN
iiclr-17530	680	74	in	in	ADP
iiclr-17530	680	75	which	which	PRON
iiclr-17530	680	76	the	the	DET
iiclr-17530	680	77	team	team	NOUN
iiclr-17530	680	78	competes	compete	VERB
iiclr-17530	680	79	)	)	PUNCT
iiclr-17530	680	80	.	.	PUNCT
iiclr-17530	681	1	127	127	NUM
iiclr-17530	681	2	.	.	PUNCT
iiclr-17530	682	1	see	see	VERB
iiclr-17530	682	2	fta	fta	PROPN
iiclr-17530	682	3	report	report	PROPN
iiclr-17530	682	4	,	,	PUNCT
iiclr-17530	682	5	supra	supra	PROPN
iiclr-17530	682	6	note	note	PROPN
iiclr-17530	682	7	79	79	NUM
iiclr-17530	682	8	;	;	PUNCT
iiclr-17530	682	9	paul	paul	PROPN
iiclr-17530	682	10	r.	r.	PROPN
iiclr-17530	682	11	comeau	comeau	PROPN
iiclr-17530	682	12	&	&	CCONJ
iiclr-17530	682	13	mark	mark	PROPN
iiclr-17530	682	14	s.	s.	PROPN
iiclr-17530	682	15	klein	klein	PROPN
iiclr-17530	682	16	,	,	PUNCT
iiclr-17530	682	17	new	new	PROPN
iiclr-17530	682	18	york	york	PROPN
iiclr-17530	682	19	's	's	PART
iiclr-17530	682	20	revisedaudit	revisedaudit	PROPN
iiclr-17530	682	21	guidelinesfor	guidelinesfor	NOUN
iiclr-17530	682	22	nonresident	nonresident	ADJ
iiclr-17530	682	23	allocations	allocation	NOUN
iiclr-17530	682	24	raise	raise	VERB
iiclr-17530	682	25	questions	question	NOUN
iiclr-17530	682	26	,	,	PUNCT
iiclr-17530	682	27	5	5	NUM
iiclr-17530	682	28	j.	j.	NOUN
iiclr-17530	682	29	multistatetax'n	multistatetax'n	PROPN
iiclr-17530	682	30	263	263	NUM
iiclr-17530	682	31	,	,	PUNCT
iiclr-17530	682	32	267	267	NUM
iiclr-17530	682	33	(	(	PUNCT
iiclr-17530	682	34	1996	1996	NUM
iiclr-17530	682	35	)	)	PUNCT
iiclr-17530	682	36	;	;	PUNCT
iiclr-17530	682	37	gould	gould	PROPN
iiclr-17530	682	38	,	,	PUNCT
iiclr-17530	682	39	supra	supra	PROPN
iiclr-17530	682	40	note	note	PROPN
iiclr-17530	682	41	72	72	NUM
iiclr-17530	682	42	;	;	PUNCT
iiclr-17530	683	1	yassinger	yassinger	NOUN
iiclr-17530	683	2	,	,	PUNCT
iiclr-17530	683	3	supra	supra	PROPN
iiclr-17530	683	4	note	note	NOUN
iiclr-17530	683	5	74	74	NUM
iiclr-17530	683	6	,	,	PUNCT
iiclr-17530	683	7	at	at	ADP
iiclr-17530	683	8	758	758	NUM
iiclr-17530	683	9	.	.	PUNCT
iiclr-17530	683	10	128	128	NUM
iiclr-17530	683	11	.	.	PUNCT
iiclr-17530	684	1	fta	fta	PROPN
iiclr-17530	684	2	report	report	PROPN
iiclr-17530	684	3	,	,	PUNCT
iiclr-17530	684	4	supra	supra	PROPN
iiclr-17530	684	5	note	note	NOUN
iiclr-17530	684	6	79	79	NUM
iiclr-17530	684	7	.	.	PUNCT
iiclr-17530	684	8	129	129	NUM
iiclr-17530	684	9	.	.	PUNCT
iiclr-17530	685	1	i	i	PRON
iiclr-17530	685	2	d.	d.	PROPN
iiclr-17530	685	3	see	see	VERB
iiclr-17530	685	4	also	also	ADV
iiclr-17530	685	5	gould	gould	PROPN
iiclr-17530	685	6	,	,	PUNCT
iiclr-17530	685	7	supra	supra	PROPN
iiclr-17530	685	8	note	note	PROPN
iiclr-17530	685	9	72	72	NUM
iiclr-17530	685	10	(	(	PUNCT
iiclr-17530	685	11	stating	state	VERB
iiclr-17530	685	12	that	that	DET
iiclr-17530	685	13	days	day	NOUN
iiclr-17530	685	14	in	in	ADP
iiclr-17530	685	15	which	which	PRON
iiclr-17530	685	16	the	the	DET
iiclr-17530	685	17	athlete	athlete	NOUN
iiclr-17530	685	18	is	be	AUX
iiclr-17530	685	19	injured	injure	VERB
iiclr-17530	685	20	are	be	AUX
iiclr-17530	685	21	considered	consider	VERB
iiclr-17530	685	22	duty	duty	NOUN
iiclr-17530	685	23	days	day	NOUN
iiclr-17530	685	24	and	and	CCONJ
iiclr-17530	685	25	are	be	AUX
iiclr-17530	685	26	assigned	assign	VERB
iiclr-17530	685	27	to	to	ADP
iiclr-17530	685	28	the	the	DET
iiclr-17530	685	29	home	home	NOUN
iiclr-17530	685	30	state	state	NOUN
iiclr-17530	685	31	)	)	PUNCT
iiclr-17530	685	32	;	;	PUNCT
iiclr-17530	685	33	salmias	salmia	NOUN
iiclr-17530	685	34	,	,	PUNCT
iiclr-17530	685	35	supra	supra	PROPN
iiclr-17530	685	36	note	note	PROPN
iiclr-17530	685	37	11	11	NUM
iiclr-17530	685	38	,	,	PUNCT
iiclr-17530	685	39	at	at	ADP
iiclr-17530	685	40	270	270	NUM
iiclr-17530	685	41	(	(	PUNCT
iiclr-17530	685	42	discussing	discuss	VERB
iiclr-17530	685	43	that	that	SCONJ
iiclr-17530	685	44	duty	duty	NOUN
iiclr-17530	685	45	days	day	NOUN
iiclr-17530	685	46	include	include	VERB
iiclr-17530	685	47	days	day	NOUN
iiclr-17530	685	48	in	in	ADP
iiclr-17530	685	49	which	which	PRON
iiclr-17530	685	50	the	the	DET
iiclr-17530	685	51	athlete	athlete	NOUN
iiclr-17530	685	52	is	be	AUX
iiclr-17530	685	53	disabled	disabled	ADJ
iiclr-17530	685	54	)	)	PUNCT
iiclr-17530	685	55	.	.	PUNCT
iiclr-17530	686	1	see	see	VERB
iiclr-17530	686	2	generally	generally	ADV
iiclr-17530	686	3	jenkins	jenkins	PROPN
iiclr-17530	686	4	,	,	PUNCT
iiclr-17530	686	5	supra	supra	PROPN
iiclr-17530	686	6	note	note	PROPN
iiclr-17530	686	7	119	119	NUM
iiclr-17530	686	8	,	,	PUNCT
iiclr-17530	686	9	at	at	ADP
iiclr-17530	686	10	cl	cl	NOUN
iiclr-17530	686	11	(	(	PUNCT
iiclr-17530	686	12	mentioning	mention	VERB
iiclr-17530	686	13	that	that	PRON
iiclr-17530	686	14	in	in	ADP
iiclr-17530	686	15	missouri	missouri	PROPN
iiclr-17530	686	16	,	,	PUNCT
iiclr-17530	686	17	an	an	DET
iiclr-17530	686	18	athlete	athlete	NOUN
iiclr-17530	686	19	will	will	AUX
iiclr-17530	686	20	be	be	AUX
iiclr-17530	686	21	required	require	VERB
iiclr-17530	686	22	to	to	PART
iiclr-17530	686	23	pay	pay	VERB
iiclr-17530	686	24	taxes	taxis	NOUN
iiclr-17530	686	25	for	for	ADP
iiclr-17530	686	26	days	day	NOUN
iiclr-17530	686	27	that	that	PRON
iiclr-17530	686	28	the	the	DET
iiclr-17530	686	29	athlete	athlete	NOUN
iiclr-17530	686	30	was	be	AUX
iiclr-17530	686	31	on	on	ADP
iiclr-17530	686	32	the	the	DET
iiclr-17530	686	33	disabled	disabled	ADJ
iiclr-17530	686	34	list	list	NOUN
iiclr-17530	686	35	and	and	CCONJ
iiclr-17530	686	36	did	do	AUX
iiclr-17530	686	37	not	not	PART
iiclr-17530	686	38	make	make	VERB
iiclr-17530	686	39	the	the	DET
iiclr-17530	686	40	trip	trip	NOUN
iiclr-17530	686	41	,	,	PUNCT
iiclr-17530	686	42	as	as	ADV
iiclr-17530	686	43	well	well	ADV
iiclr-17530	686	44	as	as	ADP
iiclr-17530	686	45	in	in	ADP
iiclr-17530	686	46	situations	situation	NOUN
iiclr-17530	686	47	where	where	SCONJ
iiclr-17530	686	48	a	a	DET
iiclr-17530	686	49	pitcher	pitcher	NOUN
iiclr-17530	686	50	for	for	ADP
iiclr-17530	686	51	a	a	DET
iiclr-17530	686	52	baseball	baseball	NOUN
iiclr-17530	686	53	team	team	NOUN
iiclr-17530	686	54	does	do	AUX
iiclr-17530	686	55	not	not	PART
iiclr-17530	686	56	pitch	pitch	VERB
iiclr-17530	686	57	that	that	DET
iiclr-17530	686	58	day	day	NOUN
iiclr-17530	686	59	)	)	PUNCT
iiclr-17530	686	60	.	.	PUNCT
iiclr-17530	687	1	[	[	X
iiclr-17530	687	2	vol	vol	NOUN
iiclr-17530	687	3	.	.	PUNCT
iiclr-17530	688	1	10:1	10:1	NUM
iiclr-17530	688	2	the	the	DET
iiclr-17530	688	3	taxation	taxation	NOUN
iiclr-17530	688	4	of	of	ADP
iiclr-17530	688	5	professional	professional	ADJ
iiclr-17530	688	6	athletes	athlete	NOUN
iiclr-17530	688	7	travel	travel	NOUN
iiclr-17530	688	8	days	day	NOUN
iiclr-17530	688	9	are	be	AUX
iiclr-17530	688	10	also	also	ADV
iiclr-17530	688	11	included	include	VERB
iiclr-17530	688	12	in	in	ADP
iiclr-17530	688	13	the	the	DET
iiclr-17530	688	14	apportionment	apportionment	ADJ
iiclr-17530	688	15	formula	formula	NOUN
iiclr-17530	688	16	.	.	PUNCT
iiclr-17530	689	1	travel	travel	NOUN
iiclr-17530	689	2	days	day	NOUN
iiclr-17530	689	3	which	which	PRON
iiclr-17530	689	4	include	include	VERB
iiclr-17530	689	5	a	a	DET
iiclr-17530	689	6	game	game	NOUN
iiclr-17530	689	7	,	,	PUNCT
iiclr-17530	689	8	a	a	DET
iiclr-17530	689	9	required	required	ADJ
iiclr-17530	689	10	practice	practice	NOUN
iiclr-17530	689	11	,	,	PUNCT
iiclr-17530	689	12	or	or	CCONJ
iiclr-17530	689	13	a	a	DET
iiclr-17530	689	14	meeting	meeting	NOUN
iiclr-17530	689	15	or	or	CCONJ
iiclr-17530	689	16	other	other	ADJ
iiclr-17530	689	17	service	service	NOUN
iiclr-17530	689	18	,	,	PUNCT
iiclr-17530	689	19	are	be	AUX
iiclr-17530	689	20	apportioned	apportion	VERB
iiclr-17530	689	21	to	to	ADP
iiclr-17530	689	22	the	the	DET
iiclr-17530	689	23	state	state	NOUN
iiclr-17530	689	24	in	in	ADP
iiclr-17530	689	25	which	which	PRON
iiclr-17530	689	26	the	the	DET
iiclr-17530	689	27	game	game	NOUN
iiclr-17530	689	28	,	,	PUNCT
iiclr-17530	689	29	practice	practice	NOUN
iiclr-17530	689	30	,	,	PUNCT
iiclr-17530	689	31	or	or	CCONJ
iiclr-17530	689	32	service	service	NOUN
iiclr-17530	689	33	is	be	AUX
iiclr-17530	689	34	conducted	conduct	VERB
iiclr-17530	689	35	.	.	PUNCT
iiclr-17530	690	1	30	30	NUM
iiclr-17530	690	2	"	"	PUNCT
iiclr-17530	690	3	travel	travel	NOUN
iiclr-17530	690	4	days	day	NOUN
iiclr-17530	690	5	involving	involve	VERB
iiclr-17530	690	6	no	no	DET
iiclr-17530	690	7	game	game	NOUN
iiclr-17530	690	8	,	,	PUNCT
iiclr-17530	690	9	practice	practice	NOUN
iiclr-17530	690	10	or	or	CCONJ
iiclr-17530	690	11	required	require	VERB
iiclr-17530	690	12	service	service	NOUN
iiclr-17530	690	13	will	will	AUX
iiclr-17530	690	14	not	not	PART
iiclr-17530	690	15	be	be	AUX
iiclr-17530	690	16	apportioned	apportion	VERB
iiclr-17530	690	17	to	to	ADP
iiclr-17530	690	18	any	any	DET
iiclr-17530	690	19	particular	particular	ADJ
iiclr-17530	690	20	state	state	NOUN
iiclr-17530	690	21	,	,	PUNCT
iiclr-17530	690	22	but	but	CCONJ
iiclr-17530	690	23	will	will	AUX
iiclr-17530	690	24	be	be	AUX
iiclr-17530	690	25	included	include	VERB
iiclr-17530	690	26	in	in	ADP
iiclr-17530	690	27	the	the	DET
iiclr-17530	690	28	total	total	ADJ
iiclr-17530	690	29	number	number	NOUN
iiclr-17530	690	30	of	of	ADP
iiclr-17530	690	31	duty	duty	NOUN
iiclr-17530	690	32	days	day	NOUN
iiclr-17530	690	33	.	.	PUNCT
iiclr-17530	691	1	"	"	PUNCT
iiclr-17530	691	2	'	'	PUNCT
iiclr-17530	691	3	3	3	NUM
iiclr-17530	691	4	'	'	PUNCT
iiclr-17530	691	5	the	the	DET
iiclr-17530	691	6	income	income	NOUN
iiclr-17530	691	7	which	which	PRON
iiclr-17530	691	8	is	be	AUX
iiclr-17530	691	9	to	to	PART
iiclr-17530	691	10	be	be	AUX
iiclr-17530	691	11	apportioned	apportion	VERB
iiclr-17530	691	12	by	by	ADP
iiclr-17530	691	13	the	the	DET
iiclr-17530	691	14	duty	duty	NOUN
iiclr-17530	691	15	days	day	NOUN
iiclr-17530	691	16	formula	formula	NOUN
iiclr-17530	691	17	includes	include	VERB
iiclr-17530	691	18	all	all	DET
iiclr-17530	691	19	compensation	compensation	NOUN
iiclr-17530	691	20	paid	pay	VERB
iiclr-17530	691	21	to	to	ADP
iiclr-17530	691	22	a	a	DET
iiclr-17530	691	23	team	team	NOUN
iiclr-17530	691	24	member	member	NOUN
iiclr-17530	691	25	for	for	ADP
iiclr-17530	691	26	the	the	DET
iiclr-17530	691	27	performance	performance	NOUN
iiclr-17530	691	28	of	of	ADP
iiclr-17530	691	29	team	team	NOUN
iiclr-17530	691	30	service	service	NOUN
iiclr-17530	691	31	including	include	VERB
iiclr-17530	691	32	regular	regular	ADJ
iiclr-17530	691	33	and	and	CCONJ
iiclr-17530	691	34	pre	pre	ADJ
iiclr-17530	691	35	-	-	NOUN
iiclr-17530	691	36	season	season	NOUN
iiclr-17530	691	37	games	game	NOUN
iiclr-17530	691	38	,	,	PUNCT
iiclr-17530	691	39	as	as	ADV
iiclr-17530	691	40	well	well	ADV
iiclr-17530	691	41	as	as	ADP
iiclr-17530	691	42	performing	perform	VERB
iiclr-17530	691	43	required	require	VERB
iiclr-17530	691	44	training	training	NOUN
iiclr-17530	691	45	or	or	CCONJ
iiclr-17530	691	46	otherwise	otherwise	ADV
iiclr-17530	691	47	performing	perform	VERB
iiclr-17530	691	48	required	required	ADJ
iiclr-17530	691	49	services	service	NOUN
iiclr-17530	691	50	.	.	PUNCT
iiclr-17530	691	51	'	'	PUNCT
iiclr-17530	692	1	income	income	NOUN
iiclr-17530	692	2	which	which	PRON
iiclr-17530	692	3	is	be	AUX
iiclr-17530	692	4	not	not	PART
iiclr-17530	692	5	included	include	VERB
iiclr-17530	692	6	in	in	ADP
iiclr-17530	692	7	this	this	DET
iiclr-17530	692	8	formula	formula	NOUN
iiclr-17530	692	9	consists	consist	VERB
iiclr-17530	692	10	of	of	ADP
iiclr-17530	692	11	"	"	PUNCT
iiclr-17530	692	12	strike	strike	NOUN
iiclr-17530	692	13	benefits	benefit	NOUN
iiclr-17530	692	14	,	,	PUNCT
iiclr-17530	692	15	severance	severance	NOUN
iiclr-17530	692	16	pay	pay	NOUN
iiclr-17530	692	17	,	,	PUNCT
iiclr-17530	692	18	termination	termination	NOUN
iiclr-17530	692	19	pay	pay	NOUN
iiclr-17530	692	20	,	,	PUNCT
iiclr-17530	692	21	contract	contract	NOUN
iiclr-17530	692	22	buy	buy	NOUN
iiclr-17530	692	23	-	-	PUNCT
iiclr-17530	692	24	out	out	ADP
iiclr-17530	692	25	payments	payment	NOUN
iiclr-17530	692	26	,	,	PUNCT
iiclr-17530	692	27	relocation	relocation	NOUN
iiclr-17530	692	28	payments	payment	NOUN
iiclr-17530	692	29	and	and	CCONJ
iiclr-17530	692	30	other	other	ADJ
iiclr-17530	692	31	payments	payment	NOUN
iiclr-17530	692	32	not	not	PART
iiclr-17530	692	33	related	relate	VERB
iiclr-17530	692	34	to	to	ADP
iiclr-17530	692	35	the	the	DET
iiclr-17530	692	36	performance	performance	NOUN
iiclr-17530	692	37	of	of	ADP
iiclr-17530	692	38	services	service	NOUN
iiclr-17530	692	39	.	.	PUNCT
iiclr-17530	693	1	"	"	PUNCT
iiclr-17530	693	2	'	'	PUNCT
iiclr-17530	693	3	33	33	NUM
iiclr-17530	693	4	this	this	DET
iiclr-17530	693	5	formula	formula	NOUN
iiclr-17530	693	6	applies	apply	VERB
iiclr-17530	693	7	to	to	ADP
iiclr-17530	693	8	active	active	ADJ
iiclr-17530	693	9	team	team	NOUN
iiclr-17530	693	10	members	member	NOUN
iiclr-17530	693	11	,	,	PUNCT
iiclr-17530	693	12	team	team	NOUN
iiclr-17530	693	13	members	member	NOUN
iiclr-17530	693	14	on	on	ADP
iiclr-17530	693	15	the	the	DET
iiclr-17530	693	16	disabled	disabled	ADJ
iiclr-17530	693	17	list	list	NOUN
iiclr-17530	693	18	,	,	PUNCT
iiclr-17530	693	19	and	and	CCONJ
iiclr-17530	693	20	other	other	ADJ
iiclr-17530	693	21	persons	person	NOUN
iiclr-17530	693	22	required	require	VERB
iiclr-17530	693	23	to	to	PART
iiclr-17530	693	24	travel	travel	VERB
iiclr-17530	693	25	with	with	ADP
iiclr-17530	693	26	and	and	CCONJ
iiclr-17530	693	27	perform	perform	VERB
iiclr-17530	693	28	services	service	NOUN
iiclr-17530	693	29	on	on	ADP
iiclr-17530	693	30	behalf	behalf	NOUN
iiclr-17530	693	31	of	of	ADP
iiclr-17530	693	32	a	a	DET
iiclr-17530	693	33	professional	professional	ADJ
iiclr-17530	693	34	team	team	NOUN
iiclr-17530	693	35	including	include	VERB
iiclr-17530	693	36	coaches	coach	NOUN
iiclr-17530	693	37	,	,	PUNCT
iiclr-17530	693	38	managers	manager	NOUN
iiclr-17530	693	39	,	,	PUNCT
iiclr-17530	693	40	and	and	CCONJ
iiclr-17530	693	41	trainers	trainer	NOUN
iiclr-17530	693	42	.	.	PUNCT
iiclr-17530	694	1	'34	'34	NUM
iiclr-17530	694	2	the	the	DET
iiclr-17530	694	3	formula	formula	NOUN
iiclr-17530	694	4	is	be	AUX
iiclr-17530	694	5	designed	design	VERB
iiclr-17530	694	6	to	to	PART
iiclr-17530	694	7	apply	apply	VERB
iiclr-17530	694	8	to	to	ADP
iiclr-17530	694	9	any	any	DET
iiclr-17530	694	10	professional	professional	ADJ
iiclr-17530	694	11	sports	sport	NOUN
iiclr-17530	694	12	team	team	NOUN
iiclr-17530	694	13	.	.	PUNCT
iiclr-17530	695	1	3	3	X
iiclr-17530	695	2	'	'	PUNCT
iiclr-17530	695	3	however	however	ADV
iiclr-17530	695	4	,	,	PUNCT
iiclr-17530	695	5	[	[	X
iiclr-17530	695	6	i]f	i]f	NOUN
iiclr-17530	695	7	it	it	PRON
iiclr-17530	695	8	is	be	AUX
iiclr-17530	695	9	determined	determine	VERB
iiclr-17530	695	10	that	that	SCONJ
iiclr-17530	695	11	the	the	DET
iiclr-17530	695	12	[	[	X
iiclr-17530	695	13	duty	duty	NOUN
iiclr-17530	695	14	days	day	NOUN
iiclr-17530	695	15	]	]	PUNCT
iiclr-17530	695	16	formula	formula	NOUN
iiclr-17530	695	17	does	do	AUX
iiclr-17530	695	18	not	not	PART
iiclr-17530	695	19	fairly	fairly	ADV
iiclr-17530	695	20	apportion	apportion	VERB
iiclr-17530	695	21	a	a	DET
iiclr-17530	695	22	team	team	NOUN
iiclr-17530	695	23	member	member	NOUN
iiclr-17530	695	24	's	's	PART
iiclr-17530	695	25	income	income	NOUN
iiclr-17530	695	26	,	,	PUNCT
iiclr-17530	695	27	the	the	DET
iiclr-17530	695	28	state	state	NOUN
iiclr-17530	695	29	tax	tax	NOUN
iiclr-17530	695	30	agency	agency	NOUN
iiclr-17530	695	31	may	may	AUX
iiclr-17530	695	32	require	require	VERB
iiclr-17530	695	33	the	the	DET
iiclr-17530	695	34	team	team	NOUN
iiclr-17530	695	35	member	member	NOUN
iiclr-17530	695	36	to	to	PART
iiclr-17530	695	37	use	use	VERB
iiclr-17530	695	38	an	an	DET
iiclr-17530	695	39	alternative	alternative	ADJ
iiclr-17530	695	40	formula	formula	NOUN
iiclr-17530	695	41	prescribed	prescribe	VERB
iiclr-17530	695	42	by	by	ADP
iiclr-17530	695	43	the	the	DET
iiclr-17530	695	44	agency	agency	NOUN
iiclr-17530	695	45	.	.	PUNCT
iiclr-17530	696	1	in	in	ADP
iiclr-17530	696	2	addition	addition	NOUN
iiclr-17530	696	3	,	,	PUNCT
iiclr-17530	696	4	the	the	DET
iiclr-17530	696	5	team	team	NOUN
iiclr-17530	696	6	member	member	NOUN
iiclr-17530	696	7	may	may	AUX
iiclr-17530	696	8	request	request	VERB
iiclr-17530	696	9	approval	approval	NOUN
iiclr-17530	696	10	of	of	ADP
iiclr-17530	696	11	the	the	DET
iiclr-17530	696	12	state	state	NOUN
iiclr-17530	696	13	tax	tax	NOUN
iiclr-17530	696	14	agency	agency	NOUN
iiclr-17530	696	15	to	to	PART
iiclr-17530	696	16	use	use	VERB
iiclr-17530	696	17	an	an	DET
iiclr-17530	696	18	alternative	alternative	ADJ
iiclr-17530	696	19	apportionment	apportionment	ADJ
iiclr-17530	696	20	formula	formula	NOUN
iiclr-17530	696	21	if	if	SCONJ
iiclr-17530	696	22	it	it	PRON
iiclr-17530	696	23	is	be	AUX
iiclr-17530	696	24	considered	consider	VERB
iiclr-17530	696	25	that	that	SCONJ
iiclr-17530	696	26	the	the	DET
iiclr-17530	696	27	[	[	X
iiclr-17530	696	28	duty	duty	NOUN
iiclr-17530	696	29	days	day	NOUN
iiclr-17530	696	30	]	]	PUNCT
iiclr-17530	696	31	formula	formula	NOUN
iiclr-17530	696	32	produces	produce	VERB
iiclr-17530	696	33	an	an	DET
iiclr-17530	696	34	unfair	unfair	ADJ
iiclr-17530	696	35	result	result	NOUN
iiclr-17530	696	36	.	.	PUNCT
iiclr-17530	697	1	'36	'36	NUM
iiclr-17530	697	2	130	130	NUM
iiclr-17530	697	3	.	.	PUNCT
iiclr-17530	698	1	see	see	VERB
iiclr-17530	698	2	fta	fta	PROPN
iiclr-17530	698	3	report	report	PROPN
iiclr-17530	698	4	,	,	PUNCT
iiclr-17530	698	5	supra	supra	PROPN
iiclr-17530	698	6	note	note	PROPN
iiclr-17530	698	7	79	79	NUM
iiclr-17530	698	8	;	;	PUNCT
iiclr-17530	698	9	comeau	comeau	PROPN
iiclr-17530	698	10	&	&	CCONJ
iiclr-17530	698	11	klein	klein	PROPN
iiclr-17530	698	12	,	,	PUNCT
iiclr-17530	698	13	supra	supra	PROPN
iiclr-17530	698	14	note	note	PROPN
iiclr-17530	698	15	127	127	NUM
iiclr-17530	698	16	,	,	PUNCT
iiclr-17530	698	17	at	at	ADP
iiclr-17530	698	18	267	267	NUM
iiclr-17530	698	19	;	;	PUNCT
iiclr-17530	698	20	yassinger	yassinger	NOUN
iiclr-17530	698	21	,	,	PUNCT
iiclr-17530	698	22	supra	supra	PROPN
iiclr-17530	698	23	note	note	NOUN
iiclr-17530	698	24	74	74	NUM
iiclr-17530	698	25	,	,	PUNCT
iiclr-17530	698	26	at	at	ADP
iiclr-17530	698	27	758	758	NUM
iiclr-17530	698	28	-	-	SYM
iiclr-17530	698	29	59	59	NUM
iiclr-17530	698	30	.	.	PUNCT
iiclr-17530	698	31	131	131	NUM
iiclr-17530	698	32	.	.	PUNCT
iiclr-17530	699	1	fta	fta	PROPN
iiclr-17530	699	2	report	report	PROPN
iiclr-17530	699	3	,	,	PUNCT
iiclr-17530	699	4	supra	supra	PROPN
iiclr-17530	699	5	note	note	NOUN
iiclr-17530	699	6	79	79	NUM
iiclr-17530	699	7	.	.	PUNCT
iiclr-17530	700	1	see	see	VERB
iiclr-17530	700	2	also	also	ADV
iiclr-17530	700	3	ringle	ringle	NOUN
iiclr-17530	700	4	,	,	PUNCT
iiclr-17530	700	5	supra	supra	PROPN
iiclr-17530	700	6	note	note	NOUN
iiclr-17530	700	7	9	9	NUM
iiclr-17530	700	8	1	1	NUM
iiclr-17530	700	9	,	,	PUNCT
iiclr-17530	700	10	at	at	ADP
iiclr-17530	700	11	183	183	NUM
iiclr-17530	700	12	-	-	SYM
iiclr-17530	700	13	84	84	NUM
iiclr-17530	700	14	(	(	PUNCT
iiclr-17530	700	15	stating	state	VERB
iiclr-17530	700	16	that	that	DET
iiclr-17530	700	17	travel	travel	NOUN
iiclr-17530	700	18	days	day	NOUN
iiclr-17530	700	19	not	not	PART
iiclr-17530	700	20	involving	involve	VERB
iiclr-17530	700	21	a	a	DET
iiclr-17530	700	22	game	game	NOUN
iiclr-17530	700	23	,	,	PUNCT
iiclr-17530	700	24	practice	practice	NOUN
iiclr-17530	700	25	,	,	PUNCT
iiclr-17530	700	26	or	or	CCONJ
iiclr-17530	700	27	team	team	NOUN
iiclr-17530	700	28	meeting	meeting	NOUN
iiclr-17530	700	29	are	be	AUX
iiclr-17530	700	30	included	include	VERB
iiclr-17530	700	31	in	in	ADP
iiclr-17530	700	32	the	the	DET
iiclr-17530	700	33	total	total	ADJ
iiclr-17530	700	34	number	number	NOUN
iiclr-17530	700	35	of	of	ADP
iiclr-17530	700	36	duty	duty	NOUN
iiclr-17530	700	37	days	day	NOUN
iiclr-17530	700	38	but	but	CCONJ
iiclr-17530	700	39	not	not	PART
iiclr-17530	700	40	apportioned	apportion	VERB
iiclr-17530	700	41	to	to	ADP
iiclr-17530	700	42	any	any	DET
iiclr-17530	700	43	particular	particular	ADJ
iiclr-17530	700	44	state	state	NOUN
iiclr-17530	700	45	)	)	PUNCT
iiclr-17530	700	46	;	;	PUNCT
iiclr-17530	700	47	green	green	ADJ
iiclr-17530	700	48	,	,	PUNCT
iiclr-17530	700	49	supra	supra	PROPN
iiclr-17530	700	50	note	note	NOUN
iiclr-17530	700	51	78	78	NUM
iiclr-17530	700	52	,	,	PUNCT
iiclr-17530	700	53	at	at	ADP
iiclr-17530	700	54	285	285	NUM
iiclr-17530	700	55	(	(	PUNCT
iiclr-17530	700	56	discussing	discuss	VERB
iiclr-17530	700	57	the	the	DET
iiclr-17530	700	58	example	example	NOUN
iiclr-17530	700	59	of	of	ADP
iiclr-17530	700	60	a	a	DET
iiclr-17530	700	61	new	new	PROPN
iiclr-17530	700	62	york	york	PROPN
iiclr-17530	700	63	resident	resident	NOUN
iiclr-17530	700	64	athlete	athlete	NOUN
iiclr-17530	700	65	and	and	CCONJ
iiclr-17530	700	66	stating	state	VERB
iiclr-17530	700	67	that	that	DET
iiclr-17530	700	68	travel	travel	NOUN
iiclr-17530	700	69	days	day	NOUN
iiclr-17530	700	70	not	not	PART
iiclr-17530	700	71	involving	involve	VERB
iiclr-17530	700	72	a	a	DET
iiclr-17530	700	73	game	game	NOUN
iiclr-17530	700	74	,	,	PUNCT
iiclr-17530	700	75	practice	practice	NOUN
iiclr-17530	700	76	,	,	PUNCT
iiclr-17530	700	77	team	team	NOUN
iiclr-17530	700	78	meeting	meeting	NOUN
iiclr-17530	700	79	,	,	PUNCT
iiclr-17530	700	80	or	or	CCONJ
iiclr-17530	700	81	other	other	ADJ
iiclr-17530	700	82	team	team	NOUN
iiclr-17530	700	83	event	event	NOUN
iiclr-17530	700	84	are	be	AUX
iiclr-17530	700	85	not	not	PART
iiclr-17530	700	86	considered	consider	VERB
iiclr-17530	700	87	duty	duty	NOUN
iiclr-17530	700	88	days	day	NOUN
iiclr-17530	700	89	spent	spend	VERB
iiclr-17530	700	90	in	in	ADP
iiclr-17530	700	91	new	new	PROPN
iiclr-17530	700	92	york	york	PROPN
iiclr-17530	700	93	state	state	NOUN
iiclr-17530	700	94	but	but	CCONJ
iiclr-17530	700	95	are	be	AUX
iiclr-17530	700	96	considered	consider	VERB
iiclr-17530	700	97	in	in	ADP
iiclr-17530	700	98	the	the	DET
iiclr-17530	700	99	total	total	ADJ
iiclr-17530	700	100	duty	duty	NOUN
iiclr-17530	700	101	days	day	NOUN
iiclr-17530	700	102	spent	spend	VERB
iiclr-17530	700	103	both	both	CCONJ
iiclr-17530	700	104	within	within	ADP
iiclr-17530	700	105	and	and	CCONJ
iiclr-17530	700	106	without	without	ADP
iiclr-17530	700	107	new	new	PROPN
iiclr-17530	700	108	york	york	PROPN
iiclr-17530	700	109	state	state	PROPN
iiclr-17530	700	110	)	)	PUNCT
iiclr-17530	700	111	.	.	PUNCT
iiclr-17530	701	1	132	132	NUM
iiclr-17530	701	2	.	.	PUNCT
iiclr-17530	702	1	see	see	VERB
iiclr-17530	702	2	fta	fta	PROPN
iiclr-17530	702	3	report	report	PROPN
iiclr-17530	702	4	,	,	PUNCT
iiclr-17530	702	5	supra	supra	PROPN
iiclr-17530	702	6	note	note	PROPN
iiclr-17530	702	7	79	79	NUM
iiclr-17530	702	8	;	;	PUNCT
iiclr-17530	702	9	comeau	comeau	PROPN
iiclr-17530	702	10	&	&	CCONJ
iiclr-17530	702	11	klein	klein	PROPN
iiclr-17530	702	12	,	,	PUNCT
iiclr-17530	702	13	supra	supra	PROPN
iiclr-17530	702	14	note	note	PROPN
iiclr-17530	702	15	127	127	NUM
iiclr-17530	702	16	,	,	PUNCT
iiclr-17530	702	17	at	at	ADP
iiclr-17530	702	18	267	267	NUM
iiclr-17530	702	19	.	.	PUNCT
iiclr-17530	703	1	133	133	NUM
iiclr-17530	703	2	.	.	PUNCT
iiclr-17530	704	1	fta	fta	PROPN
iiclr-17530	704	2	report	report	PROPN
iiclr-17530	704	3	,	,	PUNCT
iiclr-17530	704	4	supra	supra	PROPN
iiclr-17530	704	5	note	note	NOUN
iiclr-17530	704	6	79	79	NUM
iiclr-17530	704	7	.	.	PUNCT
iiclr-17530	705	1	see	see	VERB
iiclr-17530	705	2	also	also	ADV
iiclr-17530	705	3	comeau	comeau	PROPN
iiclr-17530	705	4	&	&	CCONJ
iiclr-17530	705	5	klein	klein	PROPN
iiclr-17530	705	6	,	,	PUNCT
iiclr-17530	705	7	supra	supra	PROPN
iiclr-17530	705	8	note	note	PROPN
iiclr-17530	705	9	127	127	NUM
iiclr-17530	705	10	,	,	PUNCT
iiclr-17530	705	11	at	at	ADP
iiclr-17530	705	12	267	267	NUM
iiclr-17530	705	13	(	(	PUNCT
iiclr-17530	705	14	stating	state	VERB
iiclr-17530	705	15	that	that	DET
iiclr-17530	705	16	strike	strike	NOUN
iiclr-17530	705	17	benefits	benefit	NOUN
iiclr-17530	705	18	,	,	PUNCT
iiclr-17530	705	19	severance	severance	NOUN
iiclr-17530	705	20	or	or	CCONJ
iiclr-17530	705	21	termination	termination	NOUN
iiclr-17530	705	22	pay	pay	NOUN
iiclr-17530	705	23	,	,	PUNCT
iiclr-17530	705	24	and	and	CCONJ
iiclr-17530	705	25	certain	certain	ADJ
iiclr-17530	705	26	other	other	ADJ
iiclr-17530	705	27	benefits	benefit	NOUN
iiclr-17530	705	28	are	be	AUX
iiclr-17530	705	29	not	not	PART
iiclr-17530	705	30	included	include	VERB
iiclr-17530	705	31	)	)	PUNCT
iiclr-17530	705	32	;	;	PUNCT
iiclr-17530	705	33	weissman	weissman	PROPN
iiclr-17530	705	34	,	,	PUNCT
iiclr-17530	705	35	supra	supra	PROPN
iiclr-17530	705	36	note	note	NOUN
iiclr-17530	705	37	125	125	NUM
iiclr-17530	705	38	(	(	PUNCT
iiclr-17530	705	39	stating	state	VERB
iiclr-17530	705	40	that	that	SCONJ
iiclr-17530	705	41	players	player	NOUN
iiclr-17530	705	42	will	will	AUX
iiclr-17530	705	43	not	not	PART
iiclr-17530	705	44	be	be	AUX
iiclr-17530	705	45	taxed	tax	VERB
iiclr-17530	705	46	for	for	ADP
iiclr-17530	705	47	days	day	NOUN
iiclr-17530	705	48	on	on	ADP
iiclr-17530	705	49	the	the	DET
iiclr-17530	705	50	disabled	disabled	ADJ
iiclr-17530	705	51	list	list	NOUN
iiclr-17530	705	52	,	,	PUNCT
iiclr-17530	705	53	severance	severance	NOUN
iiclr-17530	705	54	pay	pay	NOUN
iiclr-17530	705	55	,	,	PUNCT
iiclr-17530	705	56	termination	termination	NOUN
iiclr-17530	705	57	pay	pay	NOUN
iiclr-17530	705	58	,	,	PUNCT
iiclr-17530	705	59	or	or	CCONJ
iiclr-17530	705	60	contract	contract	NOUN
iiclr-17530	705	61	buy	buy	VERB
iiclr-17530	705	62	-	-	PUNCT
iiclr-17530	705	63	out	out	ADP
iiclr-17530	705	64	payments	payment	NOUN
iiclr-17530	705	65	)	)	PUNCT
iiclr-17530	705	66	.	.	PUNCT
iiclr-17530	706	1	134	134	NUM
iiclr-17530	706	2	.	.	PUNCT
iiclr-17530	706	3	see	see	VERB
iiclr-17530	706	4	comeau	comeau	PROPN
iiclr-17530	706	5	&	&	CCONJ
iiclr-17530	706	6	klein	klein	PROPN
iiclr-17530	706	7	,	,	PUNCT
iiclr-17530	706	8	supra	supra	PROPN
iiclr-17530	706	9	note	note	PROPN
iiclr-17530	706	10	127	127	NUM
iiclr-17530	706	11	,	,	PUNCT
iiclr-17530	706	12	at	at	ADP
iiclr-17530	706	13	267	267	NUM
iiclr-17530	706	14	;	;	PUNCT
iiclr-17530	706	15	gould	gould	PROPN
iiclr-17530	706	16	,	,	PUNCT
iiclr-17530	706	17	supra	supra	PROPN
iiclr-17530	706	18	note	note	PROPN
iiclr-17530	706	19	72	72	NUM
iiclr-17530	706	20	.	.	PUNCT
iiclr-17530	706	21	135	135	NUM
iiclr-17530	706	22	.	.	PUNCT
iiclr-17530	707	1	see	see	VERB
iiclr-17530	707	2	fta	fta	PROPN
iiclr-17530	707	3	report	report	PROPN
iiclr-17530	707	4	,	,	PUNCT
iiclr-17530	707	5	supra	supra	PROPN
iiclr-17530	707	6	note	note	NOUN
iiclr-17530	707	7	79	79	NUM
iiclr-17530	707	8	.	.	PUNCT
iiclr-17530	708	1	136	136	NUM
iiclr-17530	708	2	.	.	PUNCT
iiclr-17530	709	1	i	i	PRON
iiclr-17530	709	2	d.	d.	PROPN
iiclr-17530	709	3	see	see	VERB
iiclr-17530	709	4	also	also	ADV
iiclr-17530	709	5	yassinger	yassinger	NOUN
iiclr-17530	709	6	,	,	PUNCT
iiclr-17530	709	7	supra	supra	PROPN
iiclr-17530	709	8	note	note	NOUN
iiclr-17530	709	9	74	74	NUM
iiclr-17530	709	10	,	,	PUNCT
iiclr-17530	709	11	at	at	ADP
iiclr-17530	709	12	759	759	NUM
iiclr-17530	709	13	(	(	PUNCT
iiclr-17530	709	14	stating	state	VERB
iiclr-17530	709	15	that	that	SCONJ
iiclr-17530	709	16	if	if	SCONJ
iiclr-17530	709	17	the	the	DET
iiclr-17530	709	18	state	state	NOUN
iiclr-17530	709	19	tax	tax	NOUN
iiclr-17530	709	20	agency	agency	NOUN
iiclr-17530	709	21	determines	determine	VERB
iiclr-17530	709	22	that	that	SCONJ
iiclr-17530	709	23	the	the	DET
iiclr-17530	709	24	duty	duty	NOUN
iiclr-17530	709	25	days	day	NOUN
iiclr-17530	709	26	formula	formula	NOUN
iiclr-17530	709	27	does	do	AUX
iiclr-17530	709	28	not	not	PART
iiclr-17530	709	29	apportion	apportion	VERB
iiclr-17530	709	30	an	an	DET
iiclr-17530	709	31	athlete	athlete	NOUN
iiclr-17530	709	32	's	's	PART
iiclr-17530	709	33	income	income	NOUN
iiclr-17530	709	34	fairly	fairly	ADV
iiclr-17530	709	35	,	,	PUNCT
iiclr-17530	709	36	the	the	DET
iiclr-17530	709	37	state	state	NOUN
iiclr-17530	709	38	tax	tax	NOUN
iiclr-17530	709	39	agency	agency	NOUN
iiclr-17530	709	40	may	may	AUX
iiclr-17530	709	41	require	require	VERB
iiclr-17530	709	42	the	the	DET
iiclr-17530	709	43	athlete	athlete	NOUN
iiclr-17530	709	44	to	to	PART
iiclr-17530	709	45	use	use	VERB
iiclr-17530	709	46	an	an	DET
iiclr-17530	709	47	alternative	alternative	ADJ
iiclr-17530	709	48	formula	formula	NOUN
iiclr-17530	709	49	which	which	PRON
iiclr-17530	709	50	is	be	AUX
iiclr-17530	709	51	approved	approve	VERB
iiclr-17530	709	52	by	by	ADP
iiclr-17530	709	53	the	the	DET
iiclr-17530	709	54	state	state	NOUN
iiclr-17530	709	55	tax	tax	NOUN
iiclr-17530	709	56	agency	agency	NOUN
iiclr-17530	709	57	)	)	PUNCT
iiclr-17530	709	58	.	.	PUNCT
iiclr-17530	710	1	but	but	CCONJ
iiclr-17530	710	2	see	see	VERB
iiclr-17530	710	3	in	in	ADP
iiclr-17530	710	4	the	the	DET
iiclr-17530	710	5	matter	matter	NOUN
iiclr-17530	710	6	ofthe	ofthe	NOUN
iiclr-17530	710	7	appeal	appeal	NOUN
iiclr-17530	710	8	of	of	ADP
iiclr-17530	710	9	joseph	joseph	PROPN
iiclr-17530	710	10	barry	barry	PROPN
iiclr-17530	710	11	carroll	carroll	PROPN
iiclr-17530	710	12	,	,	PUNCT
iiclr-17530	710	13	1987	1987	NUM
iiclr-17530	710	14	cal	cal	NOUN
iiclr-17530	710	15	.	.	PUNCT
iiclr-17530	711	1	tax	tax	NOUN
iiclr-17530	711	2	lexis	lexis	NOUN
iiclr-17530	711	3	75	75	NUM
iiclr-17530	711	4	,	,	PUNCT
iiclr-17530	711	5	at	at	ADP
iiclr-17530	711	6	*	*	NOUN
iiclr-17530	711	7	1	1	NUM
iiclr-17530	711	8	(	(	PUNCT
iiclr-17530	711	9	1987	1987	NUM
iiclr-17530	711	10	)	)	PUNCT
iiclr-17530	711	11	(	(	PUNCT
iiclr-17530	711	12	state	state	NOUN
iiclr-17530	711	13	board	board	NOUN
iiclr-17530	711	14	of	of	ADP
iiclr-17530	711	15	equalization	equalization	NOUN
iiclr-17530	711	16	of	of	ADP
iiclr-17530	711	17	the	the	DET
iiclr-17530	711	18	state	state	NOUN
iiclr-17530	711	19	of	of	ADP
iiclr-17530	711	20	california	california	PROPN
iiclr-17530	711	21	)	)	PUNCT
iiclr-17530	711	22	(	(	PUNCT
iiclr-17530	711	23	per	per	ADP
iiclr-17530	711	24	curiam	curiam	NOUN
iiclr-17530	711	25	)	)	PUNCT
iiclr-17530	711	26	(	(	PUNCT
iiclr-17530	711	27	holding	hold	VERB
iiclr-17530	711	28	that	that	SCONJ
iiclr-17530	711	29	where	where	SCONJ
iiclr-17530	711	30	carroll	carroll	PROPN
iiclr-17530	711	31	,	,	PUNCT
iiclr-17530	711	32	a	a	DET
iiclr-17530	711	33	professional	professional	ADJ
iiclr-17530	711	34	basketball	basketball	NOUN
iiclr-17530	711	35	player	player	NOUN
iiclr-17530	711	36	,	,	PUNCT
iiclr-17530	711	37	wanted	want	VERB
iiclr-17530	711	38	to	to	PART
iiclr-17530	711	39	apportion	apportion	VERB
iiclr-17530	711	40	his	his	PRON
iiclr-17530	711	41	income	income	NOUN
iiclr-17530	711	42	based	base	VERB
iiclr-17530	711	43	on	on	ADP
iiclr-17530	711	44	1999	1999	NUM
iiclr-17530	711	45	)	)	PUNCT
iiclr-17530	711	46	ind	ind	NOUN
iiclr-17530	711	47	.	.	PUNCT
iiclr-17530	712	1	int'l	int'l	PROPN
iiclr-17530	712	2	&	&	CCONJ
iiclr-17530	712	3	comp	comp	PROPN
iiclr-17530	712	4	.	.	PUNCT
iiclr-17530	713	1	l.	l.	PROPN
iiclr-17530	713	2	rev	rev	PROPN
iiclr-17530	713	3	.	.	PUNCT
iiclr-17530	714	1	thus	thus	ADV
iiclr-17530	714	2	,	,	PUNCT
iiclr-17530	714	3	the	the	DET
iiclr-17530	714	4	amount	amount	NOUN
iiclr-17530	714	5	of	of	ADP
iiclr-17530	714	6	tax	tax	NOUN
iiclr-17530	714	7	allocated	allocate	VERB
iiclr-17530	714	8	to	to	ADP
iiclr-17530	714	9	the	the	DET
iiclr-17530	714	10	taxing	tax	VERB
iiclr-17530	714	11	agency	agency	NOUN
iiclr-17530	714	12	is	be	AUX
iiclr-17530	714	13	determined	determine	VERB
iiclr-17530	714	14	by	by	ADP
iiclr-17530	714	15	taking	take	VERB
iiclr-17530	714	16	the	the	DET
iiclr-17530	714	17	total	total	ADJ
iiclr-17530	714	18	number	number	NOUN
iiclr-17530	714	19	of	of	ADP
iiclr-17530	714	20	duty	duty	NOUN
iiclr-17530	714	21	days	day	NOUN
iiclr-17530	714	22	allocated	allocate	VERB
iiclr-17530	714	23	to	to	ADP
iiclr-17530	714	24	the	the	DET
iiclr-17530	714	25	taxing	tax	VERB
iiclr-17530	714	26	agency	agency	NOUN
iiclr-17530	714	27	and	and	CCONJ
iiclr-17530	714	28	dividing	divide	VERB
iiclr-17530	714	29	them	they	PRON
iiclr-17530	714	30	by	by	ADP
iiclr-17530	714	31	the	the	DET
iiclr-17530	714	32	total	total	ADJ
iiclr-17530	714	33	number	number	NOUN
iiclr-17530	714	34	of	of	ADP
iiclr-17530	714	35	duty	duty	NOUN
iiclr-17530	714	36	days	day	NOUN
iiclr-17530	714	37	.	.	PUNCT
iiclr-17530	715	1	that	that	DET
iiclr-17530	715	2	ratio	ratio	NOUN
iiclr-17530	715	3	is	be	AUX
iiclr-17530	715	4	then	then	ADV
iiclr-17530	715	5	multiplied	multiply	VERB
iiclr-17530	715	6	by	by	ADP
iiclr-17530	715	7	the	the	DET
iiclr-17530	715	8	athletes	athlete	NOUN
iiclr-17530	715	9	total	total	VERB
iiclr-17530	715	10	taxable	taxable	ADJ
iiclr-17530	715	11	income	income	NOUN
iiclr-17530	715	12	in	in	ADP
iiclr-17530	715	13	order	order	NOUN
iiclr-17530	715	14	to	to	PART
iiclr-17530	715	15	determine	determine	VERB
iiclr-17530	715	16	the	the	DET
iiclr-17530	715	17	amount	amount	NOUN
iiclr-17530	715	18	that	that	PRON
iiclr-17530	715	19	is	be	AUX
iiclr-17530	715	20	allocated	allocate	VERB
iiclr-17530	715	21	to	to	ADP
iiclr-17530	715	22	each	each	DET
iiclr-17530	715	23	taxing	tax	VERB
iiclr-17530	715	24	agency	agency	NOUN
iiclr-17530	715	25	.	.	PUNCT
iiclr-17530	716	1	3	3	NUM
iiclr-17530	717	1	the	the	DET
iiclr-17530	717	2	duty	duty	NOUN
iiclr-17530	717	3	days	day	NOUN
iiclr-17530	717	4	formula	formula	NOUN
iiclr-17530	717	5	is	be	AUX
iiclr-17530	717	6	the	the	DET
iiclr-17530	717	7	most	most	ADV
iiclr-17530	717	8	widely	widely	ADV
iiclr-17530	717	9	used	use	VERB
iiclr-17530	717	10	formula	formula	NOUN
iiclr-17530	717	11	because	because	SCONJ
iiclr-17530	717	12	it	it	PRON
iiclr-17530	717	13	most	most	ADV
iiclr-17530	717	14	accurately	accurately	ADV
iiclr-17530	717	15	allocates	allocate	VERB
iiclr-17530	717	16	income	income	NOUN
iiclr-17530	717	17	between	between	ADP
iiclr-17530	717	18	the	the	DET
iiclr-17530	717	19	different	different	ADJ
iiclr-17530	717	20	taxing	tax	VERB
iiclr-17530	717	21	jurisdictions	jurisdiction	NOUN
iiclr-17530	717	22	.	.	PUNCT
iiclr-17530	717	23	'	'	PUNCT
iiclr-17530	718	1	since	since	SCONJ
iiclr-17530	718	2	its	its	PRON
iiclr-17530	718	3	inception	inception	NOUN
iiclr-17530	718	4	,	,	PUNCT
iiclr-17530	718	5	several	several	ADJ
iiclr-17530	718	6	states	state	NOUN
iiclr-17530	718	7	who	who	PRON
iiclr-17530	718	8	had	have	AUX
iiclr-17530	718	9	not	not	PART
iiclr-17530	718	10	previously	previously	ADV
iiclr-17530	718	11	used	use	VERB
iiclr-17530	718	12	this	this	DET
iiclr-17530	718	13	method	method	NOUN
iiclr-17530	718	14	,	,	PUNCT
iiclr-17530	718	15	have	have	AUX
iiclr-17530	718	16	adopted	adopt	VERB
iiclr-17530	718	17	a	a	DET
iiclr-17530	718	18	formula	formula	NOUN
iiclr-17530	718	19	similar	similar	ADJ
iiclr-17530	718	20	to	to	ADP
iiclr-17530	718	21	that	that	PRON
iiclr-17530	718	22	which	which	PRON
iiclr-17530	718	23	the	the	DET
iiclr-17530	718	24	fta	fta	PROPN
iiclr-17530	718	25	has	have	AUX
iiclr-17530	718	26	proposed	propose	VERB
iiclr-17530	718	27	.	.	PUNCT
iiclr-17530	719	1	'9	'9	NOUN
iiclr-17530	719	2	today	today	NOUN
iiclr-17530	719	3	,	,	PUNCT
iiclr-17530	719	4	almost	almost	ADV
iiclr-17530	719	5	all	all	PRON
iiclr-17530	719	6	states	state	NOUN
iiclr-17530	719	7	use	use	VERB
iiclr-17530	719	8	the	the	DET
iiclr-17530	719	9	duty	duty	NOUN
iiclr-17530	719	10	days	day	NOUN
iiclr-17530	719	11	formula	formula	NOUN
iiclr-17530	719	12	to	to	PART
iiclr-17530	719	13	allocate	allocate	VERB
iiclr-17530	719	14	income	income	NOUN
iiclr-17530	719	15	between	between	ADP
iiclr-17530	719	16	taxing	tax	VERB
iiclr-17530	719	17	jurisdictions	jurisdiction	NOUN
iiclr-17530	719	18	,	,	PUNCT
iiclr-17530	719	19	as	as	SCONJ
iiclr-17530	719	20	does	do	VERB
iiclr-17530	719	21	canada	canada	PROPN
iiclr-17530	719	22	.	.	PUNCT
iiclr-17530	719	23	"	"	PUNCT
iiclr-17530	720	1	the	the	DET
iiclr-17530	720	2	duty	duty	NOUN
iiclr-17530	720	3	days	day	NOUN
iiclr-17530	720	4	method	method	NOUN
iiclr-17530	720	5	is	be	AUX
iiclr-17530	720	6	also	also	ADV
iiclr-17530	720	7	used	use	VERB
iiclr-17530	720	8	to	to	PART
iiclr-17530	720	9	allocate	allocate	VERB
iiclr-17530	720	10	income	income	NOUN
iiclr-17530	720	11	under	under	ADP
iiclr-17530	720	12	the	the	DET
iiclr-17530	720	13	income	income	NOUN
iiclr-17530	720	14	tax	tax	NOUN
iiclr-17530	720	15	treaty	treaty	NOUN
iiclr-17530	720	16	between	between	ADP
iiclr-17530	720	17	the	the	DET
iiclr-17530	720	18	united	united	PROPN
iiclr-17530	720	19	states	states	PROPN
iiclr-17530	720	20	and	and	CCONJ
iiclr-17530	720	21	canada	canada	PROPN
iiclr-17530	720	22	4	4	NUM
iiclr-17530	720	23	'	'	PUNCT
iiclr-17530	720	24	and	and	CCONJ
iiclr-17530	720	25	is	be	AUX
iiclr-17530	720	26	used	use	VERB
iiclr-17530	720	27	by	by	ADP
iiclr-17530	720	28	the	the	DET
iiclr-17530	720	29	irs	irs	PROPN
iiclr-17530	720	30	for	for	ADP
iiclr-17530	720	31	allocation	allocation	NOUN
iiclr-17530	720	32	purposes	purpose	NOUN
iiclr-17530	720	33	.	.	PUNCT
iiclr-17530	721	1	4	4	NUM
iiclr-17530	721	2	although	although	SCONJ
iiclr-17530	721	3	the	the	DET
iiclr-17530	721	4	fta	fta	PROPN
iiclr-17530	721	5	report	report	NOUN
iiclr-17530	721	6	only	only	ADV
iiclr-17530	721	7	addresses	address	VERB
iiclr-17530	721	8	the	the	DET
iiclr-17530	721	9	applicability	applicability	NOUN
iiclr-17530	721	10	of	of	ADP
iiclr-17530	721	11	the	the	DET
iiclr-17530	721	12	duty	duty	NOUN
iiclr-17530	721	13	days	day	NOUN
iiclr-17530	721	14	apportionment	apportionment	ADJ
iiclr-17530	721	15	method	method	NOUN
iiclr-17530	721	16	for	for	ADP
iiclr-17530	721	17	athletes	athlete	NOUN
iiclr-17530	721	18	who	who	PRON
iiclr-17530	721	19	play	play	VERB
iiclr-17530	721	20	basketball	basketball	NOUN
iiclr-17530	721	21	,	,	PUNCT
iiclr-17530	721	22	baseball	baseball	NOUN
iiclr-17530	721	23	,	,	PUNCT
iiclr-17530	721	24	football	football	NOUN
iiclr-17530	721	25	,	,	PUNCT
iiclr-17530	721	26	and	and	CCONJ
iiclr-17530	721	27	hockey	hockey	NOUN
iiclr-17530	721	28	,	,	PUNCT
iiclr-17530	721	29	other	other	ADJ
iiclr-17530	721	30	leagues	league	NOUN
iiclr-17530	721	31	which	which	PRON
iiclr-17530	721	32	are	be	AUX
iiclr-17530	721	33	likely	likely	ADJ
iiclr-17530	721	34	to	to	PART
iiclr-17530	721	35	take	take	VERB
iiclr-17530	721	36	advantage	advantage	NOUN
iiclr-17530	721	37	of	of	ADP
iiclr-17530	721	38	this	this	DET
iiclr-17530	721	39	method	method	NOUN
iiclr-17530	721	40	include	include	VERB
iiclr-17530	721	41	:	:	PUNCT
iiclr-17530	721	42	the	the	DET
iiclr-17530	721	43	continental	continental	PROPN
iiclr-17530	721	44	basketball	basketball	PROPN
iiclr-17530	721	45	association	association	PROPN
iiclr-17530	721	46	,	,	PUNCT
iiclr-17530	721	47	the	the	DET
iiclr-17530	721	48	arena	arena	NOUN
iiclr-17530	721	49	football	football	NOUN
iiclr-17530	721	50	league	league	NOUN
iiclr-17530	721	51	,	,	PUNCT
iiclr-17530	721	52	major	major	ADJ
iiclr-17530	721	53	league	league	NOUN
iiclr-17530	721	54	soccer	soccer	NOUN
iiclr-17530	721	55	,	,	PUNCT
iiclr-17530	721	56	and	and	CCONJ
iiclr-17530	721	57	minor	minor	ADJ
iiclr-17530	721	58	league	league	NOUN
iiclr-17530	721	59	baseball	baseball	NOUN
iiclr-17530	721	60	.	.	PUNCT
iiclr-17530	722	1	43	43	NUM
iiclr-17530	722	2	b.	b.	PROPN
iiclr-17530	722	3	games	games	PROPN
iiclr-17530	722	4	played	play	VERB
iiclr-17530	722	5	a	a	DET
iiclr-17530	722	6	second	second	ADJ
iiclr-17530	722	7	method	method	NOUN
iiclr-17530	722	8	of	of	ADP
iiclr-17530	722	9	allocation	allocation	NOUN
iiclr-17530	722	10	that	that	PRON
iiclr-17530	722	11	has	have	AUX
iiclr-17530	722	12	been	be	AUX
iiclr-17530	722	13	used	use	VERB
iiclr-17530	722	14	by	by	ADP
iiclr-17530	722	15	athletes	athlete	NOUN
iiclr-17530	722	16	to	to	PART
iiclr-17530	722	17	apportion	apportion	VERB
iiclr-17530	722	18	their	their	PRON
iiclr-17530	722	19	income	income	NOUN
iiclr-17530	722	20	between	between	ADP
iiclr-17530	722	21	the	the	DET
iiclr-17530	722	22	different	different	ADJ
iiclr-17530	722	23	taxingjurisdictions	taxingjurisdiction	NOUN
iiclr-17530	722	24	is	be	AUX
iiclr-17530	722	25	the	the	DET
iiclr-17530	722	26	"	"	PUNCT
iiclr-17530	722	27	games	game	NOUN
iiclr-17530	722	28	played	play	VERB
iiclr-17530	722	29	"	"	PUNCT
iiclr-17530	722	30	method	method	NOUN
iiclr-17530	722	31	.	.	PUNCT
iiclr-17530	723	1	under	under	ADP
iiclr-17530	723	2	this	this	DET
iiclr-17530	723	3	method	method	NOUN
iiclr-17530	723	4	,	,	PUNCT
iiclr-17530	723	5	"	"	PUNCT
iiclr-17530	723	6	compensation	compensation	NOUN
iiclr-17530	723	7	to	to	ADP
iiclr-17530	723	8	the	the	DET
iiclr-17530	723	9	athlete	athlete	NOUN
iiclr-17530	723	10	is	be	AUX
iiclr-17530	723	11	apportioned	apportion	VERB
iiclr-17530	723	12	based	base	VERB
iiclr-17530	723	13	on	on	ADP
iiclr-17530	723	14	the	the	DET
iiclr-17530	723	15	ratio	ratio	NOUN
iiclr-17530	723	16	of	of	ADP
iiclr-17530	723	17	games	game	NOUN
iiclr-17530	723	18	played	play	VERB
iiclr-17530	723	19	in	in	ADP
iiclr-17530	723	20	a	a	DET
iiclr-17530	723	21	particular	particular	ADJ
iiclr-17530	723	22	jurisdiction	jurisdiction	NOUN
iiclr-17530	723	23	to	to	ADP
iiclr-17530	723	24	the	the	DET
iiclr-17530	723	25	games	game	NOUN
iiclr-17530	723	26	played	play	VERB
iiclr-17530	723	27	formula	formula	NOUN
iiclr-17530	723	28	,	,	PUNCT
iiclr-17530	723	29	carroll	carroll	PROPN
iiclr-17530	723	30	had	have	VERB
iiclr-17530	723	31	to	to	PART
iiclr-17530	723	32	use	use	VERB
iiclr-17530	723	33	the	the	DET
iiclr-17530	723	34	duty	duty	NOUN
iiclr-17530	723	35	days	day	NOUN
iiclr-17530	723	36	apportionment	apportionment	ADJ
iiclr-17530	723	37	formula	formula	NOUN
iiclr-17530	723	38	)	)	PUNCT
iiclr-17530	723	39	.	.	PUNCT
iiclr-17530	724	1	137	137	NUM
iiclr-17530	724	2	.	.	PUNCT
iiclr-17530	724	3	number	number	NOUN
iiclr-17530	724	4	of	of	ADP
iiclr-17530	724	5	duty	duty	NOUN
iiclr-17530	724	6	days	day	NOUN
iiclr-17530	724	7	performed	perform	VERB
iiclr-17530	724	8	in	in	ADP
iiclr-17530	724	9	the	the	DET
iiclr-17530	724	10	taxing	tax	VERB
iiclr-17530	724	11	jurisdiction	jurisdiction	NOUN
iiclr-17530	724	12	x	x	PUNCT
iiclr-17530	725	1	taxable	taxable	ADJ
iiclr-17530	725	2	income	income	NOUN
iiclr-17530	725	3	=	=	NOUN
iiclr-17530	725	4	amount	amount	NOUN
iiclr-17530	725	5	of	of	ADP
iiclr-17530	725	6	income	income	NOUN
iiclr-17530	725	7	total	total	ADJ
iiclr-17530	725	8	number	number	NOUN
iiclr-17530	725	9	of	of	ADP
iiclr-17530	725	10	duty	duty	NOUN
iiclr-17530	725	11	days	day	NOUN
iiclr-17530	725	12	allocable	allocable	ADJ
iiclr-17530	725	13	138	138	NUM
iiclr-17530	725	14	.	.	PUNCT
iiclr-17530	726	1	see	see	VERB
iiclr-17530	726	2	weissman	weissman	PROPN
iiclr-17530	726	3	,	,	PUNCT
iiclr-17530	726	4	supra	supra	PROPN
iiclr-17530	726	5	note	note	NOUN
iiclr-17530	726	6	125	125	NUM
iiclr-17530	726	7	.	.	NOUN
iiclr-17530	726	8	139	139	NUM
iiclr-17530	726	9	.	.	PUNCT
iiclr-17530	727	1	see	see	VERB
iiclr-17530	727	2	iowa	iowa	PROPN
iiclr-17530	727	3	department	department	PROPN
iiclr-17530	727	4	of	of	ADP
iiclr-17530	727	5	revenue	revenue	NOUN
iiclr-17530	727	6	and	and	CCONJ
iiclr-17530	727	7	finance	finance	NOUN
iiclr-17530	727	8	,	,	PUNCT
iiclr-17530	727	9	iowa	iowa	PROPN
iiclr-17530	727	10	department	department	PROPN
iiclr-17530	727	11	of	of	ADP
iiclr-17530	727	12	revenue	revenue	NOUN
iiclr-17530	727	13	and	and	CCONJ
iiclr-17530	727	14	finance	finance	NOUN
iiclr-17530	727	15	proposes	propose	VERB
iiclr-17530	727	16	to	to	PART
iiclr-17530	727	17	change	change	VERB
iiclr-17530	727	18	rules	rule	NOUN
iiclr-17530	727	19	for	for	ADP
iiclr-17530	727	20	taxing	tax	VERB
iiclr-17530	727	21	compensation	compensation	NOUN
iiclr-17530	727	22	of	of	ADP
iiclr-17530	727	23	nonresident	nonresident	ADJ
iiclr-17530	727	24	athletes	athlete	NOUN
iiclr-17530	727	25	,	,	PUNCT
iiclr-17530	727	26	95	95	NUM
iiclr-17530	727	27	st	st	PROPN
iiclr-17530	727	28	.	.	PROPN
iiclr-17530	727	29	tax	tax	PROPN
iiclr-17530	727	30	notes	note	VERB
iiclr-17530	727	31	116	116	NUM
iiclr-17530	727	32	-	-	PUNCT
iiclr-17530	727	33	h	h	NOUN
iiclr-17530	727	34	,	,	PUNCT
iiclr-17530	727	35	june	june	PROPN
iiclr-17530	727	36	16	16	NUM
iiclr-17530	727	37	,	,	PUNCT
iiclr-17530	727	38	1995	1995	NUM
iiclr-17530	727	39	;	;	PUNCT
iiclr-17530	727	40	new	new	PROPN
iiclr-17530	727	41	jersey	jersey	PROPN
iiclr-17530	727	42	division	division	NOUN
iiclr-17530	727	43	of	of	ADP
iiclr-17530	727	44	taxation	taxation	NOUN
iiclr-17530	727	45	,	,	PUNCT
iiclr-17530	727	46	new	new	PROPN
iiclr-17530	727	47	jersey	jersey	PROPN
iiclr-17530	727	48	division	division	NOUN
iiclr-17530	727	49	of	of	ADP
iiclr-17530	727	50	taxation	taxation	NOUN
iiclr-17530	727	51	to	to	PART
iiclr-17530	727	52	establish	establish	VERB
iiclr-17530	727	53	apportionment	apportionment	ADJ
iiclr-17530	727	54	method	method	NOUN
iiclr-17530	727	55	to	to	PART
iiclr-17530	727	56	be	be	AUX
iiclr-17530	727	57	used	use	VERB
iiclr-17530	727	58	by	by	ADP
iiclr-17530	727	59	nonresident	nonresident	ADJ
iiclr-17530	727	60	athletes	athlete	NOUN
iiclr-17530	727	61	,	,	PUNCT
iiclr-17530	727	62	95	95	NUM
iiclr-17530	727	63	st	st	PROPN
iiclr-17530	727	64	.	.	PROPN
iiclr-17530	727	65	tax	tax	PROPN
iiclr-17530	727	66	notes	note	NOUN
iiclr-17530	727	67	194	194	NUM
iiclr-17530	727	68	-	-	SYM
iiclr-17530	727	69	22	22	NUM
iiclr-17530	727	70	,	,	PUNCT
iiclr-17530	727	71	oct	oct	PROPN
iiclr-17530	727	72	.	.	PROPN
iiclr-17530	727	73	6	6	NUM
iiclr-17530	727	74	,	,	PUNCT
iiclr-17530	727	75	1995	1995	NUM
iiclr-17530	727	76	;	;	PUNCT
iiclr-17530	727	77	department	department	NOUN
iiclr-17530	727	78	of	of	ADP
iiclr-17530	727	79	revenue	revenue	PROPN
iiclr-17530	727	80	,	,	PUNCT
iiclr-17530	727	81	wisconsin	wisconsin	PROPN
iiclr-17530	727	82	department	department	PROPN
iiclr-17530	727	83	of	of	ADP
iiclr-17530	727	84	revenue	revenue	NOUN
iiclr-17530	727	85	proposes	propose	VERB
iiclr-17530	727	86	allocation	allocation	NOUN
iiclr-17530	727	87	rulefor	rulefor	ADP
iiclr-17530	727	88	professional	professional	ADJ
iiclr-17530	727	89	athletes	athlete	NOUN
iiclr-17530	727	90	,	,	PUNCT
iiclr-17530	727	91	96	96	NUM
iiclr-17530	727	92	st	st	PROPN
iiclr-17530	727	93	.	.	PROPN
iiclr-17530	727	94	tax	tax	PROPN
iiclr-17530	727	95	notes	note	NOUN
iiclr-17530	727	96	1	1	NUM
iiclr-17530	727	97	-	-	SYM
iiclr-17530	727	98	47	47	NUM
iiclr-17530	727	99	,	,	PUNCT
iiclr-17530	727	100	jan	jan	PROPN
iiclr-17530	727	101	.	.	PROPN
iiclr-17530	727	102	2	2	NUM
iiclr-17530	727	103	,	,	PUNCT
iiclr-17530	727	104	1996	1996	NUM
iiclr-17530	727	105	.	.	PUNCT
iiclr-17530	728	1	140	140	NUM
iiclr-17530	728	2	.	.	PUNCT
iiclr-17530	729	1	see	see	VERB
iiclr-17530	729	2	generally	generally	ADV
iiclr-17530	729	3	green	green	ADJ
iiclr-17530	729	4	,	,	PUNCT
iiclr-17530	729	5	supra	supra	ADJ
iiclr-17530	729	6	note	note	NOUN
iiclr-17530	729	7	78	78	NUM
iiclr-17530	729	8	,	,	PUNCT
iiclr-17530	729	9	at	at	ADP
iiclr-17530	729	10	285	285	NUM
iiclr-17530	729	11	-	-	SYM
iiclr-17530	729	12	92	92	NUM
iiclr-17530	729	13	(	(	PUNCT
iiclr-17530	729	14	noting	note	VERB
iiclr-17530	729	15	that	that	SCONJ
iiclr-17530	729	16	some	some	DET
iiclr-17530	729	17	taxing	tax	VERB
iiclr-17530	729	18	jurisdictions	jurisdiction	NOUN
iiclr-17530	729	19	that	that	PRON
iiclr-17530	729	20	use	use	VERB
iiclr-17530	729	21	the	the	DET
iiclr-17530	729	22	duty	duty	NOUN
iiclr-17530	729	23	days	day	NOUN
iiclr-17530	729	24	formula	formula	NOUN
iiclr-17530	729	25	include	include	VERB
iiclr-17530	729	26	:	:	PUNCT
iiclr-17530	729	27	california	california	PROPN
iiclr-17530	729	28	,	,	PUNCT
iiclr-17530	729	29	new	new	PROPN
iiclr-17530	729	30	york	york	PROPN
iiclr-17530	729	31	,	,	PUNCT
iiclr-17530	729	32	ohio	ohio	PROPN
iiclr-17530	729	33	,	,	PUNCT
iiclr-17530	729	34	missouri	missouri	PROPN
iiclr-17530	729	35	,	,	PUNCT
iiclr-17530	729	36	minnesota	minnesota	PROPN
iiclr-17530	729	37	,	,	PUNCT
iiclr-17530	729	38	wisconsin	wisconsin	PROPN
iiclr-17530	729	39	,	,	PUNCT
iiclr-17530	729	40	illinois	illinois	PROPN
iiclr-17530	729	41	,	,	PUNCT
iiclr-17530	729	42	new	new	PROPN
iiclr-17530	729	43	jersey	jersey	PROPN
iiclr-17530	729	44	,	,	PUNCT
iiclr-17530	729	45	and	and	CCONJ
iiclr-17530	729	46	canada	canada	PROPN
iiclr-17530	729	47	)	)	PUNCT
iiclr-17530	729	48	.	.	PUNCT
iiclr-17530	730	1	14	14	NUM
iiclr-17530	730	2	1	1	NUM
iiclr-17530	730	3	.	.	PUNCT
iiclr-17530	731	1	see	see	VERB
iiclr-17530	731	2	krasney	krasney	PROPN
iiclr-17530	731	3	,	,	PUNCT
iiclr-17530	731	4	supra	supra	PROPN
iiclr-17530	731	5	note	note	NOUN
iiclr-17530	731	6	12	12	NUM
iiclr-17530	731	7	,	,	PUNCT
iiclr-17530	731	8	at	at	ADP
iiclr-17530	731	9	137	137	NUM
iiclr-17530	731	10	.	.	PUNCT
iiclr-17530	732	1	see	see	VERB
iiclr-17530	732	2	generally	generally	ADV
iiclr-17530	732	3	salmas	salma	NOUN
iiclr-17530	732	4	,	,	PUNCT
iiclr-17530	732	5	supra	supra	PROPN
iiclr-17530	732	6	note	note	PROPN
iiclr-17530	732	7	11	11	NUM
iiclr-17530	732	8	,	,	PUNCT
iiclr-17530	732	9	at	at	ADP
iiclr-17530	732	10	272	272	NUM
iiclr-17530	732	11	-	-	SYM
iiclr-17530	732	12	75	75	NUM
iiclr-17530	732	13	(	(	PUNCT
iiclr-17530	732	14	discussing	discuss	VERB
iiclr-17530	732	15	the	the	DET
iiclr-17530	732	16	application	application	NOUN
iiclr-17530	732	17	of	of	ADP
iiclr-17530	732	18	the	the	DET
iiclr-17530	732	19	canada	canada	PROPN
iiclr-17530	732	20	-	-	PUNCT
iiclr-17530	732	21	united	united	PROPN
iiclr-17530	732	22	states	states	PROPN
iiclr-17530	732	23	income	income	PROPN
iiclr-17530	732	24	tax	tax	NOUN
iiclr-17530	732	25	convention	convention	PROPN
iiclr-17530	732	26	)	)	PUNCT
iiclr-17530	732	27	.	.	PUNCT
iiclr-17530	733	1	142	142	NUM
iiclr-17530	733	2	.	.	PUNCT
iiclr-17530	734	1	see	see	VERB
iiclr-17530	734	2	ringle	ringle	PROPN
iiclr-17530	734	3	,	,	PUNCT
iiclr-17530	734	4	supra	supra	PROPN
iiclr-17530	734	5	note	note	NOUN
iiclr-17530	734	6	91	91	NUM
iiclr-17530	734	7	,	,	PUNCT
iiclr-17530	734	8	at	at	ADP
iiclr-17530	734	9	175	175	NUM
iiclr-17530	734	10	.	.	PUNCT
iiclr-17530	735	1	143	143	NUM
iiclr-17530	735	2	.	.	PUNCT
iiclr-17530	736	1	see	see	VERB
iiclr-17530	736	2	yassinger	yassinger	NOUN
iiclr-17530	736	3	,	,	PUNCT
iiclr-17530	736	4	supra	supra	PROPN
iiclr-17530	736	5	note	note	NOUN
iiclr-17530	736	6	74	74	NUM
iiclr-17530	736	7	,	,	PUNCT
iiclr-17530	736	8	at	at	ADP
iiclr-17530	736	9	767	767	NUM
iiclr-17530	736	10	-	-	SYM
iiclr-17530	736	11	68	68	NUM
iiclr-17530	736	12	.	.	PUNCT
iiclr-17530	737	1	[	[	X
iiclr-17530	737	2	vol	vol	NOUN
iiclr-17530	737	3	.	.	PUNCT
iiclr-17530	737	4	10	10	NUM
iiclr-17530	737	5	:	:	PUNCT
iiclr-17530	737	6	i1	i1	X
iiclr-17530	737	7	the	the	DET
iiclr-17530	737	8	taxation	taxation	NOUN
iiclr-17530	737	9	of	of	ADP
iiclr-17530	737	10	professional	professional	ADJ
iiclr-17530	737	11	athletes	athlete	NOUN
iiclr-17530	737	12	the	the	DET
iiclr-17530	737	13	total	total	ADJ
iiclr-17530	738	1	[	[	X
iiclr-17530	738	2	number	number	NOUN
iiclr-17530	738	3	of	of	ADP
iiclr-17530	738	4	]	]	PUNCT
iiclr-17530	738	5	games	game	NOUN
iiclr-17530	738	6	played	play	VERB
iiclr-17530	738	7	.	.	PUNCT
iiclr-17530	739	1	"	"	PUNCT
iiclr-17530	739	2	'	'	PUNCT
iiclr-17530	739	3	"	"	PUNCT
iiclr-17530	739	4	pre	pre	ADJ
iiclr-17530	739	5	-	-	NOUN
iiclr-17530	739	6	season	season	NOUN
iiclr-17530	739	7	and	and	CCONJ
iiclr-17530	739	8	post	post	ADJ
iiclr-17530	739	9	-	-	ADJ
iiclr-17530	739	10	season	season	NOUN
iiclr-17530	739	11	games	game	NOUN
iiclr-17530	739	12	are	be	AUX
iiclr-17530	739	13	also	also	ADV
iiclr-17530	739	14	included	include	VERB
iiclr-17530	739	15	as	as	ADP
iiclr-17530	739	16	total	total	ADJ
iiclr-17530	739	17	games	game	NOUN
iiclr-17530	739	18	in	in	ADP
iiclr-17530	739	19	determining	determine	VERB
iiclr-17530	739	20	the	the	DET
iiclr-17530	739	21	applicable	applicable	ADJ
iiclr-17530	739	22	ratio	ratio	NOUN
iiclr-17530	739	23	.	.	PUNCT
iiclr-17530	740	1	45	45	NUM
iiclr-17530	740	2	this	this	DET
iiclr-17530	740	3	ratio	ratio	NOUN
iiclr-17530	740	4	is	be	AUX
iiclr-17530	740	5	then	then	ADV
iiclr-17530	740	6	multiplied	multiply	VERB
iiclr-17530	740	7	by	by	ADP
iiclr-17530	740	8	the	the	DET
iiclr-17530	740	9	athlete	athlete	NOUN
iiclr-17530	740	10	's	's	PART
iiclr-17530	740	11	taxable	taxable	ADJ
iiclr-17530	740	12	income	income	NOUN
iiclr-17530	740	13	in	in	ADP
iiclr-17530	740	14	order	order	NOUN
iiclr-17530	740	15	to	to	PART
iiclr-17530	740	16	determine	determine	VERB
iiclr-17530	740	17	the	the	DET
iiclr-17530	740	18	taxable	taxable	ADJ
iiclr-17530	740	19	income	income	NOUN
iiclr-17530	740	20	allocable	allocable	ADJ
iiclr-17530	740	21	to	to	ADP
iiclr-17530	740	22	the	the	DET
iiclr-17530	740	23	particular	particular	ADJ
iiclr-17530	740	24	taxing	taxing	NOUN
iiclr-17530	740	25	jurisdiction	jurisdiction	NOUN
iiclr-17530	740	26	.	.	PUNCT
iiclr-17530	741	1	"t	"t	PROPN
iiclr-17530	742	1	6	6	NUM
iiclr-17530	742	2	the	the	DET
iiclr-17530	742	3	benefit	benefit	NOUN
iiclr-17530	742	4	of	of	ADP
iiclr-17530	742	5	using	use	VERB
iiclr-17530	742	6	this	this	DET
iiclr-17530	742	7	allocation	allocation	NOUN
iiclr-17530	742	8	method	method	NOUN
iiclr-17530	742	9	is	be	AUX
iiclr-17530	742	10	that	that	SCONJ
iiclr-17530	742	11	,	,	PUNCT
iiclr-17530	742	12	unlike	unlike	ADP
iiclr-17530	742	13	the	the	DET
iiclr-17530	742	14	duty	duty	NOUN
iiclr-17530	742	15	days	day	NOUN
iiclr-17530	742	16	method	method	NOUN
iiclr-17530	742	17	,	,	PUNCT
iiclr-17530	742	18	it	it	PRON
iiclr-17530	742	19	is	be	AUX
iiclr-17530	742	20	easy	easy	ADJ
iiclr-17530	742	21	to	to	PART
iiclr-17530	742	22	determine	determine	VERB
iiclr-17530	742	23	what	what	PRON
iiclr-17530	742	24	the	the	DET
iiclr-17530	742	25	numbers	number	NOUN
iiclr-17530	742	26	in	in	ADP
iiclr-17530	742	27	the	the	DET
iiclr-17530	742	28	ratio	ratio	NOUN
iiclr-17530	742	29	are	be	AUX
iiclr-17530	742	30	since	since	SCONJ
iiclr-17530	742	31	they	they	PRON
iiclr-17530	742	32	are	be	AUX
iiclr-17530	742	33	simply	simply	ADV
iiclr-17530	742	34	the	the	DET
iiclr-17530	742	35	number	number	NOUN
iiclr-17530	742	36	of	of	ADP
iiclr-17530	742	37	games	game	NOUN
iiclr-17530	742	38	in	in	ADP
iiclr-17530	742	39	which	which	PRON
iiclr-17530	742	40	the	the	DET
iiclr-17530	742	41	athlete	athlete	NOUN
iiclr-17530	742	42	performed	perform	VERB
iiclr-17530	742	43	.	.	PUNCT
iiclr-17530	743	1	'4	'4	PROPN
iiclr-17530	743	2	7	7	NUM
iiclr-17530	743	3	however	however	ADV
iiclr-17530	743	4	,	,	PUNCT
iiclr-17530	743	5	the	the	DET
iiclr-17530	743	6	games	game	NOUN
iiclr-17530	743	7	played	play	VERB
iiclr-17530	743	8	formula	formula	NOUN
iiclr-17530	743	9	does	do	AUX
iiclr-17530	743	10	have	have	VERB
iiclr-17530	743	11	its	its	PRON
iiclr-17530	743	12	shortcomings	shortcoming	NOUN
iiclr-17530	743	13	.	.	PUNCT
iiclr-17530	744	1	unlike	unlike	ADP
iiclr-17530	744	2	the	the	DET
iiclr-17530	744	3	duty	duty	NOUN
iiclr-17530	744	4	days	day	NOUN
iiclr-17530	744	5	formula	formula	NOUN
iiclr-17530	744	6	,	,	PUNCT
iiclr-17530	744	7	the	the	DET
iiclr-17530	744	8	games	game	NOUN
iiclr-17530	744	9	played	play	VERB
iiclr-17530	744	10	formula	formula	NOUN
iiclr-17530	744	11	fails	fail	VERB
iiclr-17530	744	12	to	to	PART
iiclr-17530	744	13	reflect	reflect	VERB
iiclr-17530	744	14	that	that	SCONJ
iiclr-17530	744	15	athletes	athlete	NOUN
iiclr-17530	744	16	are	be	AUX
iiclr-17530	744	17	paid	pay	VERB
iiclr-17530	744	18	for	for	ADP
iiclr-17530	744	19	services	service	NOUN
iiclr-17530	744	20	in	in	ADP
iiclr-17530	744	21	addition	addition	NOUN
iiclr-17530	744	22	to	to	ADP
iiclr-17530	744	23	game	game	NOUN
iiclr-17530	744	24	performances	performance	NOUN
iiclr-17530	744	25	such	such	ADJ
iiclr-17530	744	26	as	as	ADP
iiclr-17530	744	27	practice	practice	NOUN
iiclr-17530	744	28	days	day	NOUN
iiclr-17530	744	29	,	,	PUNCT
iiclr-17530	744	30	'	'	PUNCT
iiclr-17530	744	31	"	"	PUNCT
iiclr-17530	744	32	team	team	NOUN
iiclr-17530	744	33	meetings	meeting	NOUN
iiclr-17530	744	34	,	,	PUNCT
iiclr-17530	744	35	49	49	NUM
iiclr-17530	744	36	and	and	CCONJ
iiclr-17530	744	37	public	public	ADJ
iiclr-17530	744	38	relations	relation	NOUN
iiclr-17530	744	39	activities	activity	NOUN
iiclr-17530	744	40	.	.	PUNCT
iiclr-17530	744	41	'	'	PUNCT
iiclr-17530	745	1	a	a	DET
iiclr-17530	745	2	second	second	ADJ
iiclr-17530	745	3	problem	problem	NOUN
iiclr-17530	745	4	regarding	regard	VERB
iiclr-17530	745	5	the	the	DET
iiclr-17530	745	6	games	game	NOUN
iiclr-17530	745	7	played	play	VERB
iiclr-17530	745	8	method	method	NOUN
iiclr-17530	745	9	is	be	AUX
iiclr-17530	745	10	that	that	SCONJ
iiclr-17530	745	11	this	this	DET
iiclr-17530	745	12	method	method	NOUN
iiclr-17530	745	13	of	of	ADP
iiclr-17530	745	14	taxing	tax	VERB
iiclr-17530	745	15	leads	lead	NOUN
iiclr-17530	745	16	to	to	ADP
iiclr-17530	745	17	an	an	DET
iiclr-17530	745	18	inequality	inequality	NOUN
iiclr-17530	745	19	in	in	ADP
iiclr-17530	745	20	the	the	DET
iiclr-17530	745	21	apportionment	apportionment	NOUN
iiclr-17530	745	22	of	of	ADP
iiclr-17530	745	23	income	income	NOUN
iiclr-17530	745	24	taxed	tax	VERB
iiclr-17530	745	25	in	in	ADP
iiclr-17530	745	26	the	the	DET
iiclr-17530	745	27	nonresident	nonresident	ADJ
iiclr-17530	745	28	jurisdictions	jurisdiction	NOUN
iiclr-17530	745	29	in	in	ADP
iiclr-17530	745	30	which	which	PRON
iiclr-17530	745	31	they	they	PRON
iiclr-17530	745	32	perform	perform	VERB
iiclr-17530	745	33	.	.	PUNCT
iiclr-17530	746	1	'5	'5	PROPN
iiclr-17530	746	2	'	'	PUNCT
iiclr-17530	746	3	in	in	ADP
iiclr-17530	746	4	addition	addition	NOUN
iiclr-17530	746	5	,	,	PUNCT
iiclr-17530	746	6	using	use	VERB
iiclr-17530	746	7	a	a	DET
iiclr-17530	746	8	games	game	NOUN
iiclr-17530	746	9	played	play	VERB
iiclr-17530	746	10	formula	formula	NOUN
iiclr-17530	746	11	generally	generally	ADV
iiclr-17530	746	12	means	mean	VERB
iiclr-17530	746	13	higher	high	ADJ
iiclr-17530	746	14	revenues	revenue	NOUN
iiclr-17530	746	15	for	for	ADP
iiclr-17530	746	16	the	the	DET
iiclr-17530	746	17	taxing	tax	VERB
iiclr-17530	746	18	body	body	NOUN
iiclr-17530	746	19	since	since	SCONJ
iiclr-17530	746	20	the	the	DET
iiclr-17530	746	21	denominator	denominator	NOUN
iiclr-17530	746	22	of	of	ADP
iiclr-17530	746	23	the	the	DET
iiclr-17530	746	24	fraction	fraction	NOUN
iiclr-17530	746	25	is	be	AUX
iiclr-17530	746	26	reduced	reduce	VERB
iiclr-17530	746	27	,	,	PUNCT
iiclr-17530	746	28	as	as	SCONJ
iiclr-17530	746	29	compared	compare	VERB
iiclr-17530	746	30	to	to	ADP
iiclr-17530	746	31	the	the	DET
iiclr-17530	746	32	duty	duty	NOUN
iiclr-17530	746	33	days	day	NOUN
iiclr-17530	746	34	formula	formula	NOUN
iiclr-17530	746	35	.	.	PUNCT
iiclr-17530	747	1	"12	"12	PROPN
iiclr-17530	747	2	due	due	ADP
iiclr-17530	747	3	to	to	ADP
iiclr-17530	747	4	these	these	DET
iiclr-17530	747	5	problems	problem	NOUN
iiclr-17530	747	6	,	,	PUNCT
iiclr-17530	747	7	states	state	NOUN
iiclr-17530	747	8	have	have	AUX
iiclr-17530	747	9	abandoned	abandon	VERB
iiclr-17530	747	10	the	the	DET
iiclr-17530	747	11	games	game	NOUN
iiclr-17530	747	12	played	play	VERB
iiclr-17530	747	13	formula	formula	NOUN
iiclr-17530	747	14	in	in	ADP
iiclr-17530	747	15	favor	favor	NOUN
iiclr-17530	747	16	of	of	ADP
iiclr-17530	747	17	the	the	DET
iiclr-17530	747	18	duty	duty	NOUN
iiclr-17530	747	19	days	day	NOUN
iiclr-17530	747	20	formula	formula	NOUN
iiclr-17530	747	21	.	.	PUNCT
iiclr-17530	748	1	the	the	DET
iiclr-17530	748	2	last	last	ADJ
iiclr-17530	748	3	major	major	ADJ
iiclr-17530	748	4	state	state	NOUN
iiclr-17530	748	5	to	to	PART
iiclr-17530	748	6	use	use	VERB
iiclr-17530	748	7	the	the	DET
iiclr-17530	748	8	games	game	NOUN
iiclr-17530	748	9	144	144	NUM
iiclr-17530	748	10	.	.	PUNCT
iiclr-17530	749	1	krasney	krasney	PROPN
iiclr-17530	749	2	,	,	PUNCT
iiclr-17530	749	3	supra	supra	PROPN
iiclr-17530	749	4	note	note	NOUN
iiclr-17530	749	5	12	12	NUM
iiclr-17530	749	6	,	,	PUNCT
iiclr-17530	749	7	at	at	ADP
iiclr-17530	749	8	137	137	NUM
iiclr-17530	749	9	.	.	PUNCT
iiclr-17530	750	1	for	for	ADP
iiclr-17530	750	2	a	a	DET
iiclr-17530	750	3	discussion	discussion	NOUN
iiclr-17530	750	4	of	of	ADP
iiclr-17530	750	5	the	the	DET
iiclr-17530	750	6	games	game	NOUN
iiclr-17530	750	7	played	play	VERB
iiclr-17530	750	8	method	method	NOUN
iiclr-17530	750	9	,	,	PUNCT
iiclr-17530	750	10	see	see	VERB
iiclr-17530	750	11	pierog	pierog	NOUN
iiclr-17530	750	12	,	,	PUNCT
iiclr-17530	750	13	supra	supra	PROPN
iiclr-17530	750	14	note	note	NOUN
iiclr-17530	750	15	4	4	NUM
iiclr-17530	750	16	,	,	PUNCT
iiclr-17530	750	17	at	at	ADP
iiclr-17530	750	18	5	5	NUM
iiclr-17530	750	19	;	;	PUNCT
iiclr-17530	750	20	ekmekjian	ekmekjian	ADJ
iiclr-17530	750	21	,	,	PUNCT
iiclr-17530	750	22	supra	supra	PROPN
iiclr-17530	750	23	note	note	NOUN
iiclr-17530	750	24	3	3	NUM
iiclr-17530	750	25	,	,	PUNCT
iiclr-17530	750	26	at	at	ADP
iiclr-17530	750	27	240	240	NUM
iiclr-17530	750	28	;	;	PUNCT
iiclr-17530	750	29	green	green	ADJ
iiclr-17530	750	30	,	,	PUNCT
iiclr-17530	750	31	supra	supra	ADJ
iiclr-17530	750	32	note	note	NOUN
iiclr-17530	750	33	78	78	NUM
iiclr-17530	750	34	,	,	PUNCT
iiclr-17530	750	35	at	at	ADP
iiclr-17530	750	36	284	284	NUM
iiclr-17530	750	37	-	-	SYM
iiclr-17530	750	38	85	85	NUM
iiclr-17530	750	39	;	;	PUNCT
iiclr-17530	750	40	ringle	ringle	NOUN
iiclr-17530	750	41	,	,	PUNCT
iiclr-17530	750	42	supra	supra	PROPN
iiclr-17530	750	43	note	note	NOUN
iiclr-17530	750	44	91	91	NUM
iiclr-17530	750	45	,	,	PUNCT
iiclr-17530	750	46	at	at	ADP
iiclr-17530	750	47	178	178	NUM
iiclr-17530	750	48	;	;	PUNCT
iiclr-17530	750	49	yassinger	yassinger	NOUN
iiclr-17530	750	50	,	,	PUNCT
iiclr-17530	750	51	supra	supra	PROPN
iiclr-17530	750	52	note	note	NOUN
iiclr-17530	750	53	74	74	NUM
iiclr-17530	750	54	,	,	PUNCT
iiclr-17530	750	55	at	at	ADP
iiclr-17530	750	56	760	760	NUM
iiclr-17530	750	57	-	-	SYM
iiclr-17530	750	58	61	61	NUM
iiclr-17530	750	59	.	.	PUNCT
iiclr-17530	750	60	145	145	NUM
iiclr-17530	750	61	.	.	PUNCT
iiclr-17530	751	1	see	see	VERB
iiclr-17530	751	2	comeau	comeau	PROPN
iiclr-17530	751	3	&	&	CCONJ
iiclr-17530	751	4	klein	klein	PROPN
iiclr-17530	751	5	,	,	PUNCT
iiclr-17530	751	6	supra	supra	PROPN
iiclr-17530	751	7	note	note	PROPN
iiclr-17530	751	8	127	127	NUM
iiclr-17530	751	9	,	,	PUNCT
iiclr-17530	751	10	at	at	ADP
iiclr-17530	751	11	267	267	NUM
iiclr-17530	751	12	;	;	PUNCT
iiclr-17530	751	13	ekmekjian	ekmekjian	ADJ
iiclr-17530	751	14	,	,	PUNCT
iiclr-17530	751	15	supra	supra	PROPN
iiclr-17530	751	16	note	note	NOUN
iiclr-17530	751	17	3	3	NUM
iiclr-17530	751	18	,	,	PUNCT
iiclr-17530	751	19	at	at	ADP
iiclr-17530	751	20	240	240	NUM
iiclr-17530	751	21	.	.	PUNCT
iiclr-17530	752	1	krasney	krasney	PROPN
iiclr-17530	752	2	,	,	PUNCT
iiclr-17530	752	3	supra	supra	PROPN
iiclr-17530	752	4	note	note	NOUN
iiclr-17530	752	5	12	12	NUM
iiclr-17530	752	6	,	,	PUNCT
iiclr-17530	752	7	at	at	ADP
iiclr-17530	752	8	138	138	NUM
iiclr-17530	752	9	.	.	PUNCT
iiclr-17530	753	1	146	146	NUM
iiclr-17530	753	2	.	.	PUNCT
iiclr-17530	754	1	an	an	DET
iiclr-17530	754	2	illustration	illustration	NOUN
iiclr-17530	754	3	for	for	ADP
iiclr-17530	754	4	the	the	DET
iiclr-17530	754	5	calculation	calculation	NOUN
iiclr-17530	754	6	of	of	ADP
iiclr-17530	754	7	tax	tax	NOUN
iiclr-17530	754	8	using	use	VERB
iiclr-17530	754	9	the	the	DET
iiclr-17530	754	10	games	game	NOUN
iiclr-17530	754	11	played	play	VERB
iiclr-17530	754	12	method	method	NOUN
iiclr-17530	754	13	is	be	AUX
iiclr-17530	754	14	:	:	PUNCT
iiclr-17530	754	15	total	total	ADJ
iiclr-17530	754	16	number	number	NOUN
iiclr-17530	754	17	of	of	ADP
iiclr-17530	754	18	games	game	NOUN
iiclr-17530	754	19	played	play	VERB
iiclr-17530	754	20	in	in	ADP
iiclr-17530	754	21	the	the	DET
iiclr-17530	754	22	taxing	tax	VERB
iiclr-17530	754	23	jurisdiction	jurisdiction	NOUN
iiclr-17530	754	24	x	x	PUNCT
iiclr-17530	754	25	total	total	ADJ
iiclr-17530	754	26	income	income	NOUN
iiclr-17530	754	27	=	=	SYM
iiclr-17530	754	28	total	total	ADJ
iiclr-17530	754	29	income	income	NOUN
iiclr-17530	754	30	allocable	allocable	ADJ
iiclr-17530	754	31	total	total	ADJ
iiclr-17530	754	32	number	number	NOUN
iiclr-17530	754	33	of	of	ADP
iiclr-17530	754	34	games	game	NOUN
iiclr-17530	754	35	played	play	VERB
iiclr-17530	754	36	147	147	NUM
iiclr-17530	754	37	.	.	PUNCT
iiclr-17530	755	1	see	see	VERB
iiclr-17530	755	2	plattner	plattner	NOUN
iiclr-17530	755	3	,	,	PUNCT
iiclr-17530	755	4	supra	supra	PROPN
iiclr-17530	755	5	note	note	NOUN
iiclr-17530	755	6	4	4	NUM
iiclr-17530	755	7	,	,	PUNCT
iiclr-17530	755	8	at	at	ADP
iiclr-17530	755	9	37	37	NUM
iiclr-17530	755	10	.	.	NOUN
iiclr-17530	755	11	148	148	NUM
iiclr-17530	755	12	.	.	PUNCT
iiclr-17530	756	1	see	see	VERB
iiclr-17530	756	2	krasney	krasney	PROPN
iiclr-17530	756	3	,	,	PUNCT
iiclr-17530	756	4	supra	supra	PROPN
iiclr-17530	756	5	note	note	NOUN
iiclr-17530	756	6	12	12	NUM
iiclr-17530	756	7	,	,	PUNCT
iiclr-17530	756	8	at	at	ADP
iiclr-17530	756	9	138	138	NUM
iiclr-17530	756	10	;	;	PUNCT
iiclr-17530	756	11	ekmekjian	ekmekjian	ADJ
iiclr-17530	756	12	,	,	PUNCT
iiclr-17530	756	13	supra	supra	PROPN
iiclr-17530	756	14	note	note	NOUN
iiclr-17530	756	15	3	3	NUM
iiclr-17530	756	16	,	,	PUNCT
iiclr-17530	756	17	at	at	ADP
iiclr-17530	756	18	240	240	NUM
iiclr-17530	756	19	;	;	PUNCT
iiclr-17530	756	20	green	green	ADJ
iiclr-17530	756	21	,	,	PUNCT
iiclr-17530	756	22	supra	supra	ADJ
iiclr-17530	756	23	note	note	NOUN
iiclr-17530	756	24	78	78	NUM
iiclr-17530	756	25	,	,	PUNCT
iiclr-17530	756	26	at	at	ADP
iiclr-17530	756	27	285	285	NUM
iiclr-17530	756	28	;	;	PUNCT
iiclr-17530	756	29	overstreet	overstreet	PROPN
iiclr-17530	756	30	,	,	PUNCT
iiclr-17530	756	31	supra	supra	PROPN
iiclr-17530	756	32	note	note	NOUN
iiclr-17530	756	33	4	4	NUM
iiclr-17530	756	34	,	,	PUNCT
iiclr-17530	756	35	at	at	ADP
iiclr-17530	756	36	1	1	NUM
iiclr-17530	756	37	.	.	NOUN
iiclr-17530	756	38	149	149	NUM
iiclr-17530	756	39	.	.	PUNCT
iiclr-17530	757	1	see	see	VERB
iiclr-17530	757	2	yassinger	yassinger	NOUN
iiclr-17530	757	3	,	,	PUNCT
iiclr-17530	757	4	supra	supra	PROPN
iiclr-17530	757	5	note	note	NOUN
iiclr-17530	757	6	74	74	NUM
iiclr-17530	757	7	,	,	PUNCT
iiclr-17530	757	8	at	at	ADP
iiclr-17530	757	9	761	761	NUM
iiclr-17530	757	10	;	;	PUNCT
iiclr-17530	757	11	ekmekjian	ekmekjian	ADJ
iiclr-17530	757	12	,	,	PUNCT
iiclr-17530	757	13	supra	supra	PROPN
iiclr-17530	757	14	note	note	NOUN
iiclr-17530	757	15	3	3	NUM
iiclr-17530	757	16	,	,	PUNCT
iiclr-17530	757	17	at	at	ADP
iiclr-17530	757	18	240	240	NUM
iiclr-17530	757	19	.	.	PUNCT
iiclr-17530	757	20	150	150	NUM
iiclr-17530	757	21	.	.	PUNCT
iiclr-17530	758	1	see	see	VERB
iiclr-17530	758	2	plattner	plattner	NOUN
iiclr-17530	758	3	,	,	PUNCT
iiclr-17530	758	4	supra	supra	PROPN
iiclr-17530	758	5	note	note	NOUN
iiclr-17530	758	6	4	4	NUM
iiclr-17530	758	7	,	,	PUNCT
iiclr-17530	758	8	at	at	ADP
iiclr-17530	758	9	37	37	NUM
iiclr-17530	758	10	;	;	PUNCT
iiclr-17530	758	11	ekmekjian	ekmekjian	ADJ
iiclr-17530	758	12	,	,	PUNCT
iiclr-17530	758	13	supra	supra	PROPN
iiclr-17530	758	14	note	note	NOUN
iiclr-17530	758	15	3	3	NUM
iiclr-17530	758	16	,	,	PUNCT
iiclr-17530	758	17	at	at	ADP
iiclr-17530	758	18	240	240	NUM
iiclr-17530	758	19	.	.	NOUN
iiclr-17530	758	20	15	15	NUM
iiclr-17530	758	21	1	1	NUM
iiclr-17530	758	22	.	.	PUNCT
iiclr-17530	759	1	see	see	VERB
iiclr-17530	759	2	overstreet	overstreet	PROPN
iiclr-17530	759	3	,	,	PUNCT
iiclr-17530	759	4	supra	supra	PROPN
iiclr-17530	759	5	note	note	NOUN
iiclr-17530	759	6	4	4	NUM
iiclr-17530	759	7	,	,	PUNCT
iiclr-17530	759	8	at	at	ADP
iiclr-17530	759	9	1	1	NUM
iiclr-17530	759	10	.	.	PUNCT
iiclr-17530	760	1	for	for	ADP
iiclr-17530	760	2	example	example	NOUN
iiclr-17530	760	3	,	,	PUNCT
iiclr-17530	760	4	when	when	SCONJ
iiclr-17530	760	5	a	a	DET
iiclr-17530	760	6	football	football	NOUN
iiclr-17530	760	7	player	player	NOUN
iiclr-17530	760	8	plays	play	VERB
iiclr-17530	760	9	a	a	DET
iiclr-17530	760	10	game	game	NOUN
iiclr-17530	760	11	on	on	ADP
iiclr-17530	760	12	sunday	sunday	PROPN
iiclr-17530	760	13	,	,	PUNCT
iiclr-17530	760	14	he	he	PRON
iiclr-17530	760	15	is	be	AUX
iiclr-17530	760	16	only	only	ADV
iiclr-17530	760	17	in	in	ADP
iiclr-17530	760	18	that	that	DET
iiclr-17530	760	19	taxing	tax	VERB
iiclr-17530	760	20	jurisdiction	jurisdiction	NOUN
iiclr-17530	760	21	for	for	ADP
iiclr-17530	760	22	a	a	DET
iiclr-17530	760	23	few	few	ADJ
iiclr-17530	760	24	days	day	NOUN
iiclr-17530	760	25	.	.	PUNCT
iiclr-17530	761	1	however	however	ADV
iiclr-17530	761	2	,	,	PUNCT
iiclr-17530	761	3	one	one	NUM
iiclr-17530	761	4	-	-	PUNCT
iiclr-17530	761	5	sixteenth	sixteenth	NOUN
iiclr-17530	761	6	of	of	ADP
iiclr-17530	761	7	his	his	PRON
iiclr-17530	761	8	income	income	NOUN
iiclr-17530	761	9	will	will	AUX
iiclr-17530	761	10	be	be	AUX
iiclr-17530	761	11	taxed	tax	VERB
iiclr-17530	761	12	in	in	ADP
iiclr-17530	761	13	that	that	DET
iiclr-17530	761	14	nonresident	nonresident	ADJ
iiclr-17530	761	15	jurisdiction	jurisdiction	NOUN
iiclr-17530	761	16	(	(	PUNCT
iiclr-17530	761	17	this	this	PRON
iiclr-17530	761	18	is	be	AUX
iiclr-17530	761	19	excluding	exclude	VERB
iiclr-17530	761	20	pre	pre	NOUN
iiclr-17530	761	21	-	-	NOUN
iiclr-17530	761	22	season	season	NOUN
iiclr-17530	761	23	and	and	CCONJ
iiclr-17530	761	24	postseason	postseason	NOUN
iiclr-17530	761	25	games	game	NOUN
iiclr-17530	761	26	and	and	CCONJ
iiclr-17530	761	27	assumes	assume	VERB
iiclr-17530	761	28	that	that	SCONJ
iiclr-17530	761	29	the	the	DET
iiclr-17530	761	30	regular	regular	ADJ
iiclr-17530	761	31	season	season	NOUN
iiclr-17530	761	32	is	be	AUX
iiclr-17530	761	33	sixteen	sixteen	NUM
iiclr-17530	761	34	games	game	NOUN
iiclr-17530	761	35	long	long	ADJ
iiclr-17530	761	36	)	)	PUNCT
iiclr-17530	761	37	.	.	PUNCT
iiclr-17530	762	1	this	this	PRON
iiclr-17530	762	2	can	can	AUX
iiclr-17530	762	3	be	be	AUX
iiclr-17530	762	4	compared	compare	VERB
iiclr-17530	762	5	to	to	ADP
iiclr-17530	762	6	the	the	DET
iiclr-17530	762	7	duty	duty	NOUN
iiclr-17530	762	8	days	day	NOUN
iiclr-17530	762	9	method	method	NOUN
iiclr-17530	762	10	where	where	SCONJ
iiclr-17530	762	11	the	the	DET
iiclr-17530	762	12	ratio	ratio	NOUN
iiclr-17530	762	13	would	would	AUX
iiclr-17530	762	14	be	be	AUX
iiclr-17530	762	15	2/180	2/180	NUM
iiclr-17530	762	16	.	.	PUNCT
iiclr-17530	763	1	this	this	DET
iiclr-17530	763	2	amount	amount	NOUN
iiclr-17530	763	3	of	of	ADP
iiclr-17530	763	4	the	the	DET
iiclr-17530	763	5	athlete	athlete	NOUN
iiclr-17530	763	6	's	's	PART
iiclr-17530	763	7	income	income	NOUN
iiclr-17530	763	8	will	will	AUX
iiclr-17530	763	9	be	be	AUX
iiclr-17530	763	10	taxed	tax	VERB
iiclr-17530	763	11	in	in	ADP
iiclr-17530	763	12	that	that	DET
iiclr-17530	763	13	nonresidentjurisdiction	nonresidentjurisdiction	NOUN
iiclr-17530	763	14	.	.	PUNCT
iiclr-17530	764	1	the	the	DET
iiclr-17530	764	2	difference	difference	NOUN
iiclr-17530	764	3	in	in	ADP
iiclr-17530	764	4	ratios	ratio	NOUN
iiclr-17530	764	5	between	between	ADP
iiclr-17530	764	6	the	the	DET
iiclr-17530	764	7	duty	duty	NOUN
iiclr-17530	764	8	days	day	NOUN
iiclr-17530	764	9	and	and	CCONJ
iiclr-17530	764	10	games	game	NOUN
iiclr-17530	764	11	played	play	VERB
iiclr-17530	764	12	formulas	formula	NOUN
iiclr-17530	764	13	most	most	ADV
iiclr-17530	764	14	likely	likely	ADV
iiclr-17530	764	15	differs	differ	VERB
iiclr-17530	764	16	the	the	DET
iiclr-17530	764	17	least	least	ADJ
iiclr-17530	764	18	for	for	ADP
iiclr-17530	764	19	baseball	baseball	NOUN
iiclr-17530	764	20	players	player	NOUN
iiclr-17530	764	21	,	,	PUNCT
iiclr-17530	764	22	since	since	SCONJ
iiclr-17530	764	23	they	they	PRON
iiclr-17530	764	24	have	have	VERB
iiclr-17530	764	25	more	more	ADJ
iiclr-17530	764	26	games	game	NOUN
iiclr-17530	764	27	and	and	CCONJ
iiclr-17530	764	28	less	less	ADJ
iiclr-17530	764	29	practices	practice	NOUN
iiclr-17530	764	30	as	as	ADP
iiclr-17530	764	31	compared	compare	VERB
iiclr-17530	764	32	to	to	ADP
iiclr-17530	764	33	athletes	athlete	NOUN
iiclr-17530	764	34	performing	perform	VERB
iiclr-17530	764	35	in	in	ADP
iiclr-17530	764	36	football	football	NOUN
iiclr-17530	764	37	,	,	PUNCT
iiclr-17530	764	38	basketball	basketball	NOUN
iiclr-17530	764	39	,	,	PUNCT
iiclr-17530	764	40	and	and	CCONJ
iiclr-17530	764	41	hockey	hockey	NOUN
iiclr-17530	764	42	.	.	PUNCT
iiclr-17530	765	1	see	see	VERB
iiclr-17530	765	2	green	green	ADJ
iiclr-17530	765	3	,	,	PUNCT
iiclr-17530	765	4	supra	supra	ADJ
iiclr-17530	765	5	note	note	NOUN
iiclr-17530	765	6	78	78	NUM
iiclr-17530	765	7	,	,	PUNCT
iiclr-17530	765	8	at	at	ADP
iiclr-17530	765	9	285	285	NUM
iiclr-17530	765	10	.	.	PUNCT
iiclr-17530	766	1	152	152	NUM
iiclr-17530	766	2	.	.	PUNCT
iiclr-17530	767	1	see	see	VERB
iiclr-17530	767	2	ringle	ringle	PROPN
iiclr-17530	767	3	,	,	PUNCT
iiclr-17530	767	4	supra	supra	PROPN
iiclr-17530	767	5	note	note	NOUN
iiclr-17530	767	6	9	9	NUM
iiclr-17530	767	7	1	1	NUM
iiclr-17530	767	8	,	,	PUNCT
iiclr-17530	767	9	at	at	ADP
iiclr-17530	767	10	179	179	NUM
iiclr-17530	767	11	;	;	PUNCT
iiclr-17530	767	12	plattner	plattner	NOUN
iiclr-17530	767	13	,	,	PUNCT
iiclr-17530	767	14	supra	supra	PROPN
iiclr-17530	767	15	note	note	NOUN
iiclr-17530	767	16	4	4	NUM
iiclr-17530	767	17	,	,	PUNCT
iiclr-17530	767	18	at	at	ADP
iiclr-17530	767	19	37	37	NUM
iiclr-17530	767	20	.	.	PUNCT
iiclr-17530	768	1	see	see	VERB
iiclr-17530	768	2	generally	generally	ADV
iiclr-17530	768	3	susser	susser	NOUN
iiclr-17530	768	4	,	,	PUNCT
iiclr-17530	768	5	supra	supra	PROPN
iiclr-17530	768	6	note	note	PROPN
iiclr-17530	768	7	57	57	NUM
iiclr-17530	768	8	,	,	PUNCT
iiclr-17530	768	9	at	at	ADP
iiclr-17530	768	10	640	640	NUM
iiclr-17530	768	11	-	-	SYM
iiclr-17530	768	12	41	41	NUM
iiclr-17530	768	13	(	(	PUNCT
iiclr-17530	768	14	illustrating	illustrate	VERB
iiclr-17530	768	15	the	the	DET
iiclr-17530	768	16	problem	problem	NOUN
iiclr-17530	768	17	of	of	ADP
iiclr-17530	768	18	higher	high	ADJ
iiclr-17530	768	19	revenue	revenue	NOUN
iiclr-17530	768	20	for	for	ADP
iiclr-17530	768	21	the	the	DET
iiclr-17530	768	22	taxing	tax	VERB
iiclr-17530	768	23	state	state	NOUN
iiclr-17530	768	24	with	with	ADP
iiclr-17530	768	25	the	the	DET
iiclr-17530	768	26	example	example	NOUN
iiclr-17530	768	27	of	of	ADP
iiclr-17530	768	28	a	a	DET
iiclr-17530	768	29	rock	rock	NOUN
iiclr-17530	768	30	star	star	NOUN
iiclr-17530	768	31	)	)	PUNCT
iiclr-17530	768	32	.	.	PUNCT
iiclr-17530	769	1	1999	1999	NUM
iiclr-17530	769	2	]	]	X
iiclr-17530	769	3	ind	ind	NOUN
iiclr-17530	769	4	.	.	PUNCT
iiclr-17530	770	1	int'l	int'l	PROPN
iiclr-17530	770	2	&	&	CCONJ
iiclr-17530	770	3	comp	comp	PROPN
iiclr-17530	770	4	.	.	PUNCT
iiclr-17530	771	1	l.	l.	PROPN
iiclr-17530	771	2	rev	rev	PROPN
iiclr-17530	771	3	.	.	PROPN
iiclr-17530	772	1	played	play	VERB
iiclr-17530	772	2	formula	formula	NOUN
iiclr-17530	772	3	was	be	AUX
iiclr-17530	772	4	new	new	PROPN
iiclr-17530	772	5	york	york	PROPN
iiclr-17530	772	6	.	.	PUNCT
iiclr-17530	772	7	'	'	PUNCT
iiclr-17530	772	8	3	3	NUM
iiclr-17530	772	9	however	however	ADV
iiclr-17530	772	10	,	,	PUNCT
iiclr-17530	772	11	effective	effective	ADJ
iiclr-17530	772	12	january	january	PROPN
iiclr-17530	772	13	1	1	NUM
iiclr-17530	772	14	,	,	PUNCT
iiclr-17530	772	15	1995	1995	NUM
iiclr-17530	772	16	,	,	PUNCT
iiclr-17530	772	17	new	new	PROPN
iiclr-17530	772	18	york	york	PROPN
iiclr-17530	772	19	switched	switch	VERB
iiclr-17530	772	20	to	to	ADP
iiclr-17530	772	21	the	the	DET
iiclr-17530	772	22	duty	duty	NOUN
iiclr-17530	772	23	days	day	NOUN
iiclr-17530	772	24	method	method	NOUN
iiclr-17530	772	25	of	of	ADP
iiclr-17530	772	26	apportionment	apportionment	NOUN
iiclr-17530	772	27	.	.	PUNCT
iiclr-17530	773	1	54	54	NUM
iiclr-17530	773	2	c.	c.	PROPN
iiclr-17530	773	3	de	de	PROPN
iiclr-17530	773	4	minimus	minimus	PROPN
iiclr-17530	773	5	visits	visit	NOUN
iiclr-17530	773	6	exception	exception	NOUN
iiclr-17530	773	7	a	a	DET
iiclr-17530	773	8	final	final	ADJ
iiclr-17530	773	9	method	method	NOUN
iiclr-17530	773	10	in	in	ADP
iiclr-17530	773	11	which	which	PRON
iiclr-17530	773	12	an	an	DET
iiclr-17530	773	13	athlete	athlete	NOUN
iiclr-17530	773	14	's	's	PART
iiclr-17530	773	15	income	income	NOUN
iiclr-17530	773	16	may	may	AUX
iiclr-17530	773	17	be	be	AUX
iiclr-17530	773	18	allocated	allocate	VERB
iiclr-17530	773	19	is	be	AUX
iiclr-17530	773	20	based	base	VERB
iiclr-17530	773	21	on	on	ADP
iiclr-17530	773	22	the	the	DET
iiclr-17530	773	23	de	de	X
iiclr-17530	773	24	minimus	minimus	NOUN
iiclr-17530	773	25	exception	exception	NOUN
iiclr-17530	773	26	.	.	PUNCT
iiclr-17530	774	1	this	this	PRON
iiclr-17530	774	2	is	be	AUX
iiclr-17530	774	3	not	not	PART
iiclr-17530	774	4	so	so	ADV
iiclr-17530	774	5	much	much	ADJ
iiclr-17530	774	6	a	a	DET
iiclr-17530	774	7	method	method	NOUN
iiclr-17530	774	8	of	of	ADP
iiclr-17530	774	9	allocation	allocation	NOUN
iiclr-17530	774	10	as	as	SCONJ
iiclr-17530	774	11	it	it	PRON
iiclr-17530	774	12	is	be	AUX
iiclr-17530	774	13	a	a	DET
iiclr-17530	774	14	reprieve	reprieve	NOUN
iiclr-17530	774	15	that	that	PRON
iiclr-17530	774	16	certain	certain	ADJ
iiclr-17530	774	17	states	state	NOUN
iiclr-17530	774	18	give	give	VERB
iiclr-17530	774	19	to	to	ADP
iiclr-17530	774	20	visiting	visit	VERB
iiclr-17530	774	21	athletes	athlete	NOUN
iiclr-17530	774	22	to	to	PART
iiclr-17530	774	23	ease	ease	VERB
iiclr-17530	774	24	their	their	PRON
iiclr-17530	774	25	tax	tax	NOUN
iiclr-17530	774	26	burdens	burden	NOUN
iiclr-17530	774	27	.	.	PUNCT
iiclr-17530	775	1	states	state	NOUN
iiclr-17530	775	2	that	that	PRON
iiclr-17530	775	3	use	use	VERB
iiclr-17530	775	4	the	the	DET
iiclr-17530	775	5	de	de	PROPN
iiclr-17530	775	6	minimus	minimus	PROPN
iiclr-17530	775	7	visits	visit	NOUN
iiclr-17530	775	8	exemption	exemption	NOUN
iiclr-17530	775	9	,	,	PUNCT
iiclr-17530	775	10	"	"	PUNCT
iiclr-17530	775	11	exempt	exempt	VERB
iiclr-17530	775	12	certain	certain	ADJ
iiclr-17530	775	13	individuals	individual	NOUN
iiclr-17530	775	14	who	who	PRON
iiclr-17530	775	15	are	be	AUX
iiclr-17530	775	16	deemed	deem	VERB
iiclr-17530	775	17	to	to	PART
iiclr-17530	775	18	have	have	AUX
iiclr-17530	775	19	had	have	VERB
iiclr-17530	775	20	only	only	ADV
iiclr-17530	775	21	minimal	minimal	ADJ
iiclr-17530	775	22	contacts	contact	NOUN
iiclr-17530	775	23	with	with	ADP
iiclr-17530	775	24	the	the	DET
iiclr-17530	775	25	taxing	tax	VERB
iiclr-17530	775	26	state	state	NOUN
iiclr-17530	775	27	from	from	ADP
iiclr-17530	775	28	nonresident	nonresident	ADJ
iiclr-17530	775	29	taxation	taxation	NOUN
iiclr-17530	775	30	.	.	PUNCT
iiclr-17530	775	31	'	'	PUNCT
iiclr-17530	776	1	iv	iv	NUM
iiclr-17530	776	2	.	.	PROPN
iiclr-17530	776	3	contract	contract	NOUN
iiclr-17530	776	4	planning	plan	VERB
iiclr-17530	776	5	an	an	DET
iiclr-17530	776	6	athlete	athlete	NOUN
iiclr-17530	776	7	's	's	PART
iiclr-17530	776	8	career	career	NOUN
iiclr-17530	776	9	is	be	AUX
iiclr-17530	776	10	never	never	ADV
iiclr-17530	776	11	certain	certain	ADJ
iiclr-17530	776	12	due	due	ADJ
iiclr-17530	776	13	to	to	ADP
iiclr-17530	776	14	fierce	fierce	ADJ
iiclr-17530	776	15	competition	competition	NOUN
iiclr-17530	776	16	in	in	ADP
iiclr-17530	776	17	the	the	DET
iiclr-17530	776	18	various	various	ADJ
iiclr-17530	776	19	professional	professional	ADJ
iiclr-17530	776	20	sports	sport	NOUN
iiclr-17530	776	21	leagues	league	NOUN
iiclr-17530	776	22	,	,	PUNCT
iiclr-17530	776	23	as	as	ADV
iiclr-17530	776	24	well	well	ADV
iiclr-17530	776	25	as	as	ADP
iiclr-17530	776	26	the	the	DET
iiclr-17530	776	27	possibility	possibility	NOUN
iiclr-17530	776	28	of	of	ADP
iiclr-17530	776	29	injury	injury	NOUN
iiclr-17530	776	30	.	.	PUNCT
iiclr-17530	777	1	therefore	therefore	ADV
iiclr-17530	777	2	,	,	PUNCT
iiclr-17530	777	3	it	it	PRON
iiclr-17530	777	4	is	be	AUX
iiclr-17530	777	5	important	important	ADJ
iiclr-17530	777	6	for	for	SCONJ
iiclr-17530	777	7	the	the	DET
iiclr-17530	777	8	athlete	athlete	NOUN
iiclr-17530	777	9	to	to	PART
iiclr-17530	777	10	save	save	VERB
iiclr-17530	777	11	money	money	NOUN
iiclr-17530	777	12	during	during	ADP
iiclr-17530	777	13	what	what	PRON
iiclr-17530	777	14	may	may	AUX
iiclr-17530	777	15	be	be	AUX
iiclr-17530	777	16	a	a	DET
iiclr-17530	777	17	short	short	ADJ
iiclr-17530	777	18	career	career	NOUN
iiclr-17530	777	19	to	to	PART
iiclr-17530	777	20	provide	provide	VERB
iiclr-17530	777	21	for	for	ADP
iiclr-17530	777	22	a	a	DET
iiclr-17530	777	23	long	long	ADJ
iiclr-17530	777	24	retirement	retirement	NOUN
iiclr-17530	777	25	.	.	PUNCT
iiclr-17530	778	1	'56	'56	NUM
iiclr-17530	778	2	one	one	NUM
iiclr-17530	778	3	way	way	NOUN
iiclr-17530	778	4	an	an	DET
iiclr-17530	778	5	athlete	athlete	NOUN
iiclr-17530	778	6	may	may	AUX
iiclr-17530	778	7	be	be	AUX
iiclr-17530	778	8	able	able	ADJ
iiclr-17530	778	9	to	to	PART
iiclr-17530	778	10	keep	keep	VERB
iiclr-17530	778	11	more	more	ADJ
iiclr-17530	778	12	of	of	ADP
iiclr-17530	778	13	his	his	PRON
iiclr-17530	778	14	earnings	earning	NOUN
iiclr-17530	778	15	is	be	AUX
iiclr-17530	778	16	by	by	ADP
iiclr-17530	778	17	using	use	VERB
iiclr-17530	778	18	the	the	DET
iiclr-17530	778	19	duty	duty	NOUN
iiclr-17530	778	20	days	day	NOUN
iiclr-17530	778	21	method	method	NOUN
iiclr-17530	778	22	to	to	PART
iiclr-17530	778	23	structure	structure	VERB
iiclr-17530	778	24	his	his	PRON
iiclr-17530	778	25	employment	employment	NOUN
iiclr-17530	778	26	contract	contract	NOUN
iiclr-17530	778	27	in	in	ADP
iiclr-17530	778	28	such	such	DET
iiclr-17530	778	29	a	a	DET
iiclr-17530	778	30	way	way	NOUN
iiclr-17530	778	31	as	as	SCONJ
iiclr-17530	778	32	to	to	PART
iiclr-17530	778	33	include	include	VERB
iiclr-17530	778	34	off	off	ADP
iiclr-17530	778	35	-	-	PUNCT
iiclr-17530	778	36	season	season	NOUN
iiclr-17530	778	37	conditioning	conditioning	NOUN
iiclr-17530	778	38	in	in	ADP
iiclr-17530	778	39	his	his	PRON
iiclr-17530	778	40	contract	contract	NOUN
iiclr-17530	778	41	,	,	PUNCT
iiclr-17530	778	42	thereby	thereby	ADV
iiclr-17530	778	43	increasing	increase	VERB
iiclr-17530	778	44	the	the	DET
iiclr-17530	778	45	denominator	denominator	NOUN
iiclr-17530	778	46	of	of	ADP
iiclr-17530	778	47	the	the	DET
iiclr-17530	778	48	duty	duty	NOUN
iiclr-17530	778	49	days	day	NOUN
iiclr-17530	778	50	fraction	fraction	NOUN
iiclr-17530	778	51	.	.	PUNCT
iiclr-17530	779	1	by	by	ADP
iiclr-17530	779	2	increasing	increase	VERB
iiclr-17530	779	3	the	the	DET
iiclr-17530	779	4	denominator	denominator	NOUN
iiclr-17530	779	5	of	of	ADP
iiclr-17530	779	6	the	the	DET
iiclr-17530	779	7	fraction	fraction	NOUN
iiclr-17530	779	8	,	,	PUNCT
iiclr-17530	779	9	the	the	DET
iiclr-17530	779	10	duty	duty	NOUN
iiclr-17530	779	11	days	day	NOUN
iiclr-17530	779	12	ratio	ratio	NOUN
iiclr-17530	779	13	will	will	AUX
iiclr-17530	779	14	decrease	decrease	VERB
iiclr-17530	779	15	and	and	CCONJ
iiclr-17530	779	16	thus	thus	ADV
iiclr-17530	779	17	,	,	PUNCT
iiclr-17530	779	18	when	when	SCONJ
iiclr-17530	779	19	the	the	DET
iiclr-17530	779	20	ratio	ratio	NOUN
iiclr-17530	779	21	is	be	AUX
iiclr-17530	779	22	multiplied	multiply	VERB
iiclr-17530	779	23	by	by	ADP
iiclr-17530	779	24	the	the	DET
iiclr-17530	779	25	athlete	athlete	NOUN
iiclr-17530	779	26	's	's	PART
iiclr-17530	779	27	income	income	NOUN
iiclr-17530	779	28	,	,	PUNCT
iiclr-17530	779	29	the	the	DET
iiclr-17530	779	30	athlete	athlete	NOUN
iiclr-17530	779	31	will	will	AUX
iiclr-17530	779	32	have	have	VERB
iiclr-17530	779	33	less	less	ADJ
iiclr-17530	779	34	taxable	taxable	ADJ
iiclr-17530	779	35	income	income	NOUN
iiclr-17530	779	36	,	,	PUNCT
iiclr-17530	779	37	thereby	thereby	ADV
iiclr-17530	779	38	decreasing	decrease	VERB
iiclr-17530	779	39	the	the	DET
iiclr-17530	779	40	athlete	athlete	NOUN
iiclr-17530	779	41	's	's	PART
iiclr-17530	779	42	tax	tax	NOUN
iiclr-17530	779	43	liability.1	liability.1	NOUN
iiclr-17530	779	44	5	5	NUM
iiclr-17530	779	45	7	7	NUM
iiclr-17530	779	46	153	153	NUM
iiclr-17530	779	47	.	.	PUNCT
iiclr-17530	780	1	see	see	VERB
iiclr-17530	780	2	green	green	ADJ
iiclr-17530	780	3	,	,	PUNCT
iiclr-17530	780	4	supra	supra	ADJ
iiclr-17530	780	5	note	note	NOUN
iiclr-17530	780	6	78	78	NUM
iiclr-17530	780	7	,	,	PUNCT
iiclr-17530	780	8	at	at	ADP
iiclr-17530	780	9	284	284	NUM
iiclr-17530	780	10	-	-	SYM
iiclr-17530	780	11	85	85	NUM
iiclr-17530	780	12	.	.	PUNCT
iiclr-17530	781	1	other	other	ADJ
iiclr-17530	781	2	states	state	NOUN
iiclr-17530	781	3	which	which	PRON
iiclr-17530	781	4	have	have	AUX
iiclr-17530	781	5	utilized	utilize	VERB
iiclr-17530	781	6	the	the	DET
iiclr-17530	781	7	games	game	NOUN
iiclr-17530	781	8	played	play	VERB
iiclr-17530	781	9	formula	formula	NOUN
iiclr-17530	781	10	include	include	VERB
iiclr-17530	781	11	oregon	oregon	PROPN
iiclr-17530	781	12	and	and	CCONJ
iiclr-17530	781	13	pennsylvania	pennsylvania	PROPN
iiclr-17530	781	14	.	.	PUNCT
iiclr-17530	782	1	see	see	VERB
iiclr-17530	782	2	ekmnekjian	ekmnekjian	PROPN
iiclr-17530	782	3	,	,	PUNCT
iiclr-17530	782	4	supra	supra	PROPN
iiclr-17530	782	5	note	note	NOUN
iiclr-17530	782	6	3	3	NUM
iiclr-17530	782	7	,	,	PUNCT
iiclr-17530	782	8	at	at	ADP
iiclr-17530	782	9	240	240	NUM
iiclr-17530	782	10	.	.	PUNCT
iiclr-17530	782	11	154	154	NUM
iiclr-17530	782	12	.	.	PUNCT
iiclr-17530	783	1	see	see	VERB
iiclr-17530	783	2	comeau	comeau	PROPN
iiclr-17530	783	3	&	&	CCONJ
iiclr-17530	783	4	klein	klein	PROPN
iiclr-17530	783	5	,	,	PUNCT
iiclr-17530	783	6	supra	supra	PROPN
iiclr-17530	783	7	note	note	PROPN
iiclr-17530	783	8	127	127	NUM
iiclr-17530	783	9	,	,	PUNCT
iiclr-17530	783	10	at	at	ADP
iiclr-17530	783	11	267	267	NUM
iiclr-17530	783	12	;	;	PUNCT
iiclr-17530	783	13	green	green	ADJ
iiclr-17530	783	14	,	,	PUNCT
iiclr-17530	783	15	supra	supra	ADJ
iiclr-17530	783	16	note	note	NOUN
iiclr-17530	783	17	78	78	NUM
iiclr-17530	783	18	,	,	PUNCT
iiclr-17530	783	19	at	at	ADP
iiclr-17530	783	20	285	285	NUM
iiclr-17530	783	21	;	;	PUNCT
iiclr-17530	783	22	new	new	PROPN
iiclr-17530	783	23	york	york	PROPN
iiclr-17530	783	24	state	state	PROPN
iiclr-17530	783	25	department	department	PROPN
iiclr-17530	783	26	of	of	ADP
iiclr-17530	783	27	taxation	taxation	NOUN
iiclr-17530	783	28	and	and	CCONJ
iiclr-17530	783	29	finance	finance	NOUN
iiclr-17530	783	30	adopts	adopt	VERB
iiclr-17530	783	31	personal	personal	ADJ
iiclr-17530	783	32	income	income	NOUN
iiclr-17530	783	33	tax	tax	NOUN
iiclr-17530	783	34	amendments	amendment	NOUN
iiclr-17530	783	35	concerning	concern	VERB
iiclr-17530	783	36	professional	professional	ADJ
iiclr-17530	783	37	athletes	athlete	NOUN
iiclr-17530	783	38	,	,	PUNCT
iiclr-17530	783	39	94	94	NUM
iiclr-17530	783	40	st	st	PROPN
iiclr-17530	783	41	.	.	PROPN
iiclr-17530	783	42	tax	tax	PROPN
iiclr-17530	783	43	notes	note	NOUN
iiclr-17530	783	44	208	208	NUM
iiclr-17530	783	45	-	-	SYM
iiclr-17530	783	46	29	29	NUM
iiclr-17530	783	47	,	,	PUNCT
iiclr-17530	783	48	oct	oct	PROPN
iiclr-17530	783	49	.	.	PROPN
iiclr-17530	783	50	27	27	NUM
iiclr-17530	783	51	,	,	PUNCT
iiclr-17530	783	52	1994	1994	NUM
iiclr-17530	783	53	.	.	PUNCT
iiclr-17530	784	1	155	155	NUM
iiclr-17530	784	2	.	.	PUNCT
iiclr-17530	784	3	krasney	krasney	PROPN
iiclr-17530	784	4	,	,	PUNCT
iiclr-17530	784	5	supra	supra	PROPN
iiclr-17530	784	6	note	note	NOUN
iiclr-17530	784	7	12	12	NUM
iiclr-17530	784	8	,	,	PUNCT
iiclr-17530	784	9	at	at	ADP
iiclr-17530	784	10	138	138	NUM
iiclr-17530	784	11	.	.	PUNCT
iiclr-17530	785	1	new	new	PROPN
iiclr-17530	785	2	jersey	jersey	PROPN
iiclr-17530	785	3	will	will	AUX
iiclr-17530	785	4	exempt	exempt	VERB
iiclr-17530	785	5	those	those	PRON
iiclr-17530	785	6	who	who	PRON
iiclr-17530	785	7	maintain	maintain	VERB
iiclr-17530	785	8	a	a	DET
iiclr-17530	785	9	permanent	permanent	ADJ
iiclr-17530	785	10	place	place	NOUN
iiclr-17530	785	11	of	of	ADP
iiclr-17530	785	12	residence	residence	NOUN
iiclr-17530	785	13	elsewhere	elsewhere	ADV
iiclr-17530	785	14	and	and	CCONJ
iiclr-17530	785	15	spend	spend	VERB
iiclr-17530	785	16	no	no	DET
iiclr-17530	785	17	more	more	ADJ
iiclr-17530	785	18	than	than	ADP
iiclr-17530	785	19	thirty	thirty	NUM
iiclr-17530	785	20	days	day	NOUN
iiclr-17530	785	21	of	of	ADP
iiclr-17530	785	22	the	the	DET
iiclr-17530	785	23	taxable	taxable	ADJ
iiclr-17530	785	24	year	year	NOUN
iiclr-17530	785	25	in	in	ADP
iiclr-17530	785	26	new	new	PROPN
iiclr-17530	785	27	jersey	jersey	PROPN
iiclr-17530	785	28	.	.	PUNCT
iiclr-17530	786	1	see	see	VERB
iiclr-17530	786	2	i	i	PRON
iiclr-17530	786	3	d.	d.	PROPN
iiclr-17530	786	4	massachussetts	massachussetts	PROPN
iiclr-17530	786	5	has	have	VERB
iiclr-17530	786	6	a	a	DET
iiclr-17530	786	7	de	de	X
iiclr-17530	786	8	minimus	minimus	NOUN
iiclr-17530	786	9	exception	exception	NOUN
iiclr-17530	786	10	where	where	SCONJ
iiclr-17530	786	11	athletes	athlete	NOUN
iiclr-17530	786	12	are	be	AUX
iiclr-17530	786	13	exempt	exempt	ADJ
iiclr-17530	786	14	from	from	ADP
iiclr-17530	786	15	tax	tax	NOUN
iiclr-17530	786	16	if	if	SCONJ
iiclr-17530	786	17	they	they	PRON
iiclr-17530	786	18	spend	spend	VERB
iiclr-17530	786	19	less	less	ADJ
iiclr-17530	786	20	than	than	ADP
iiclr-17530	786	21	ten	ten	NUM
iiclr-17530	786	22	days	day	NOUN
iiclr-17530	786	23	in	in	ADP
iiclr-17530	786	24	massachussetts	massachussetts	PROPN
iiclr-17530	786	25	.	.	PUNCT
iiclr-17530	787	1	see	see	VERB
iiclr-17530	787	2	i	i	PRON
iiclr-17530	787	3	d.	d.	PROPN
iiclr-17530	787	4	at	at	ADP
iiclr-17530	787	5	139	139	NUM
iiclr-17530	787	6	;	;	PUNCT
iiclr-17530	788	1	almond	almond	NOUN
iiclr-17530	788	2	,	,	PUNCT
iiclr-17530	788	3	supra	supra	PROPN
iiclr-17530	788	4	note	note	NOUN
iiclr-17530	788	5	78	78	NUM
iiclr-17530	788	6	,	,	PUNCT
iiclr-17530	788	7	at	at	ADP
iiclr-17530	788	8	9	9	NUM
iiclr-17530	788	9	.	.	PUNCT
iiclr-17530	789	1	still	still	ADV
iiclr-17530	789	2	other	other	ADJ
iiclr-17530	789	3	states	state	NOUN
iiclr-17530	789	4	such	such	ADJ
iiclr-17530	789	5	as	as	ADP
iiclr-17530	789	6	minnesota	minnesota	PROPN
iiclr-17530	789	7	,	,	PUNCT
iiclr-17530	789	8	missouri	missouri	PROPN
iiclr-17530	789	9	,	,	PUNCT
iiclr-17530	789	10	and	and	CCONJ
iiclr-17530	789	11	wisconsin	wisconsin	PROPN
iiclr-17530	789	12	exempt	exempt	ADJ
iiclr-17530	789	13	nonresident	nonresident	ADJ
iiclr-17530	789	14	athletes	athlete	NOUN
iiclr-17530	789	15	from	from	ADP
iiclr-17530	789	16	tax	tax	NOUN
iiclr-17530	789	17	when	when	SCONJ
iiclr-17530	789	18	their	their	PRON
iiclr-17530	789	19	income	income	NOUN
iiclr-17530	789	20	is	be	AUX
iiclr-17530	789	21	below	below	ADP
iiclr-17530	789	22	a	a	DET
iiclr-17530	789	23	certain	certain	ADJ
iiclr-17530	789	24	dollar	dollar	NOUN
iiclr-17530	789	25	amount	amount	NOUN
iiclr-17530	789	26	.	.	PUNCT
iiclr-17530	790	1	see	see	VERB
iiclr-17530	790	2	krasney	krasney	PROPN
iiclr-17530	790	3	,	,	PUNCT
iiclr-17530	790	4	supra	supra	PROPN
iiclr-17530	790	5	note	note	NOUN
iiclr-17530	790	6	12	12	NUM
iiclr-17530	790	7	,	,	PUNCT
iiclr-17530	790	8	at	at	ADP
iiclr-17530	790	9	139	139	NUM
iiclr-17530	790	10	;	;	PUNCT
iiclr-17530	790	11	ekmekjian	ekmekjian	ADJ
iiclr-17530	790	12	,	,	PUNCT
iiclr-17530	790	13	supra	supra	PROPN
iiclr-17530	790	14	note	note	NOUN
iiclr-17530	790	15	3	3	NUM
iiclr-17530	790	16	,	,	PUNCT
iiclr-17530	790	17	at	at	ADP
iiclr-17530	790	18	246	246	NUM
iiclr-17530	790	19	.	.	PUNCT
iiclr-17530	791	1	156	156	NUM
iiclr-17530	791	2	.	.	PUNCT
iiclr-17530	792	1	see	see	VERB
iiclr-17530	792	2	gregoryj	gregoryj	NOUN
iiclr-17530	792	3	.	.	PUNCT
iiclr-17530	793	1	reed	reed	NOUN
iiclr-17530	793	2	,	,	PUNCT
iiclr-17530	793	3	tax	tax	NOUN
iiclr-17530	793	4	planning	planning	NOUN
iiclr-17530	793	5	and	and	CCONJ
iiclr-17530	793	6	contractnegotiationtechniques	contractnegotiationtechnique	NOUN
iiclr-17530	793	7	for	for	ADP
iiclr-17530	793	8	creative	creative	ADJ
iiclr-17530	793	9	persons	person	NOUN
iiclr-17530	793	10	,	,	PUNCT
iiclr-17530	793	11	professional	professional	ADJ
iiclr-17530	793	12	athletes	athlete	NOUN
iiclr-17530	793	13	,	,	PUNCT
iiclr-17530	793	14	and	and	CCONJ
iiclr-17530	793	15	entertainers	entertainer	NOUN
iiclr-17530	793	16	6	6	NUM
iiclr-17530	793	17	(	(	PUNCT
iiclr-17530	793	18	1978	1978	NUM
iiclr-17530	793	19	)	)	PUNCT
iiclr-17530	793	20	(	(	PUNCT
iiclr-17530	793	21	stating	state	VERB
iiclr-17530	793	22	that	that	SCONJ
iiclr-17530	793	23	creative	creative	ADJ
iiclr-17530	793	24	persons	person	NOUN
iiclr-17530	793	25	,	,	PUNCT
iiclr-17530	793	26	professional	professional	ADJ
iiclr-17530	793	27	athletes	athlete	NOUN
iiclr-17530	793	28	,	,	PUNCT
iiclr-17530	793	29	and	and	CCONJ
iiclr-17530	793	30	entertainers	entertainer	NOUN
iiclr-17530	793	31	have	have	AUX
iiclr-17530	793	32	become	become	VERB
iiclr-17530	793	33	increasingly	increasingly	ADV
iiclr-17530	793	34	aware	aware	ADJ
iiclr-17530	793	35	of	of	ADP
iiclr-17530	793	36	the	the	DET
iiclr-17530	793	37	need	need	NOUN
iiclr-17530	793	38	to	to	PART
iiclr-17530	793	39	conserve	conserve	VERB
iiclr-17530	793	40	capital	capital	NOUN
iiclr-17530	793	41	in	in	ADP
iiclr-17530	793	42	order	order	NOUN
iiclr-17530	793	43	that	that	SCONJ
iiclr-17530	793	44	they	they	PRON
iiclr-17530	793	45	may	may	AUX
iiclr-17530	793	46	continue	continue	VERB
iiclr-17530	793	47	to	to	PART
iiclr-17530	793	48	live	live	VERB
iiclr-17530	793	49	according	accord	VERB
iiclr-17530	793	50	to	to	ADP
iiclr-17530	793	51	the	the	DET
iiclr-17530	793	52	manner	manner	NOUN
iiclr-17530	793	53	in	in	ADP
iiclr-17530	793	54	which	which	PRON
iiclr-17530	793	55	they	they	PRON
iiclr-17530	793	56	are	be	AUX
iiclr-17530	793	57	accustomed	accustom	VERB
iiclr-17530	793	58	)	)	PUNCT
iiclr-17530	793	59	.	.	PUNCT
iiclr-17530	794	1	157	157	NUM
iiclr-17530	794	2	.	.	PUNCT
iiclr-17530	795	1	this	this	PRON
iiclr-17530	795	2	is	be	AUX
iiclr-17530	795	3	especially	especially	ADV
iiclr-17530	795	4	true	true	ADJ
iiclr-17530	795	5	when	when	SCONJ
iiclr-17530	795	6	the	the	DET
iiclr-17530	795	7	athlete	athlete	NOUN
iiclr-17530	795	8	is	be	AUX
iiclr-17530	795	9	a	a	DET
iiclr-17530	795	10	resident	resident	NOUN
iiclr-17530	795	11	of	of	ADP
iiclr-17530	795	12	a	a	DET
iiclr-17530	795	13	state	state	NOUN
iiclr-17530	795	14	that	that	PRON
iiclr-17530	795	15	does	do	AUX
iiclr-17530	795	16	not	not	PART
iiclr-17530	795	17	have	have	VERB
iiclr-17530	795	18	a	a	DET
iiclr-17530	795	19	state	state	NOUN
iiclr-17530	795	20	income	income	NOUN
iiclr-17530	795	21	tax	tax	NOUN
iiclr-17530	795	22	.	.	PUNCT
iiclr-17530	796	1	if	if	SCONJ
iiclr-17530	796	2	the	the	DET
iiclr-17530	796	3	athlete	athlete	NOUN
iiclr-17530	796	4	is	be	AUX
iiclr-17530	796	5	a	a	DET
iiclr-17530	796	6	resident	resident	NOUN
iiclr-17530	796	7	of	of	ADP
iiclr-17530	796	8	a	a	DET
iiclr-17530	796	9	state	state	NOUN
iiclr-17530	796	10	that	that	PRON
iiclr-17530	796	11	does	do	AUX
iiclr-17530	796	12	not	not	PART
iiclr-17530	796	13	have	have	VERB
iiclr-17530	796	14	a	a	DET
iiclr-17530	796	15	state	state	NOUN
iiclr-17530	796	16	income	income	NOUN
iiclr-17530	796	17	tax	tax	NOUN
iiclr-17530	796	18	,	,	PUNCT
iiclr-17530	796	19	the	the	DET
iiclr-17530	796	20	only	only	ADJ
iiclr-17530	796	21	state	state	NOUN
iiclr-17530	796	22	income	income	NOUN
iiclr-17530	796	23	tax	tax	NOUN
iiclr-17530	796	24	the	the	DET
iiclr-17530	796	25	athlete	athlete	NOUN
iiclr-17530	796	26	will	will	AUX
iiclr-17530	796	27	pay	pay	VERB
iiclr-17530	796	28	is	be	AUX
iiclr-17530	796	29	when	when	SCONJ
iiclr-17530	796	30	the	the	DET
iiclr-17530	796	31	athlete	athlete	NOUN
iiclr-17530	796	32	must	must	AUX
iiclr-17530	796	33	travel	travel	VERB
iiclr-17530	796	34	to	to	ADP
iiclr-17530	796	35	away	away	ADJ
iiclr-17530	796	36	games	game	NOUN
iiclr-17530	796	37	.	.	PUNCT
iiclr-17530	797	1	thus	thus	ADV
iiclr-17530	797	2	,	,	PUNCT
iiclr-17530	797	3	by	by	ADP
iiclr-17530	797	4	including	include	VERB
iiclr-17530	797	5	mandatory	mandatory	ADJ
iiclr-17530	797	6	training	training	NOUN
iiclr-17530	797	7	programs	program	NOUN
iiclr-17530	797	8	in	in	ADP
iiclr-17530	797	9	the	the	DET
iiclr-17530	797	10	off	off	ADJ
iiclr-17530	797	11	-	-	PUNCT
iiclr-17530	797	12	season	season	NOUN
iiclr-17530	797	13	,	,	PUNCT
iiclr-17530	797	14	the	the	DET
iiclr-17530	797	15	athlete	athlete	NOUN
iiclr-17530	797	16	will	will	AUX
iiclr-17530	797	17	decrease	decrease	VERB
iiclr-17530	797	18	his	his	PRON
iiclr-17530	797	19	ratio	ratio	NOUN
iiclr-17530	797	20	for	for	ADP
iiclr-17530	797	21	[	[	X
iiclr-17530	797	22	vol	vol	NOUN
iiclr-17530	797	23	.	.	PUNCT
iiclr-17530	798	1	10	10	NUM
iiclr-17530	798	2	:	:	SYM
iiclr-17530	798	3	1	1	NUM
iiclr-17530	798	4	the	the	DET
iiclr-17530	798	5	taxation	taxation	NOUN
iiclr-17530	798	6	of	of	ADP
iiclr-17530	798	7	professional	professional	ADJ
iiclr-17530	798	8	athletes	athlete	NOUN
iiclr-17530	798	9	a.	a.	NOUN
iiclr-17530	798	10	case	case	NOUN
iiclr-17530	798	11	history	history	NOUN
iiclr-17530	798	12	this	this	DET
iiclr-17530	798	13	section	section	NOUN
iiclr-17530	798	14	will	will	AUX
iiclr-17530	798	15	discuss	discuss	VERB
iiclr-17530	798	16	two	two	NUM
iiclr-17530	798	17	cases	case	NOUN
iiclr-17530	798	18	in	in	ADP
iiclr-17530	798	19	which	which	PRON
iiclr-17530	798	20	courts	court	NOUN
iiclr-17530	798	21	have	have	AUX
iiclr-17530	798	22	been	be	AUX
iiclr-17530	798	23	called	call	VERB
iiclr-17530	798	24	on	on	ADP
iiclr-17530	798	25	to	to	PART
iiclr-17530	798	26	decide	decide	VERB
iiclr-17530	798	27	whether	whether	SCONJ
iiclr-17530	798	28	off	off	ADP
iiclr-17530	798	29	-	-	PUNCT
iiclr-17530	798	30	season	season	NOUN
iiclr-17530	798	31	conditioning	conditioning	NOUN
iiclr-17530	798	32	may	may	AUX
iiclr-17530	798	33	be	be	AUX
iiclr-17530	798	34	included	include	VERB
iiclr-17530	798	35	in	in	ADP
iiclr-17530	798	36	the	the	DET
iiclr-17530	798	37	application	application	NOUN
iiclr-17530	798	38	of	of	ADP
iiclr-17530	798	39	duty	duty	NOUN
iiclr-17530	798	40	days	day	NOUN
iiclr-17530	798	41	.	.	PUNCT
iiclr-17530	799	1	58	58	NUM
iiclr-17530	799	2	under	under	ADP
iiclr-17530	799	3	the	the	DET
iiclr-17530	799	4	facts	fact	NOUN
iiclr-17530	799	5	of	of	ADP
iiclr-17530	799	6	both	both	DET
iiclr-17530	799	7	cases	case	NOUN
iiclr-17530	799	8	the	the	DET
iiclr-17530	799	9	courts	court	NOUN
iiclr-17530	799	10	held	hold	VERB
iiclr-17530	799	11	that	that	SCONJ
iiclr-17530	799	12	off	off	ADP
iiclr-17530	799	13	-	-	PUNCT
iiclr-17530	799	14	season	season	NOUN
iiclr-17530	799	15	conditioning	conditioning	NOUN
iiclr-17530	799	16	will	will	AUX
iiclr-17530	799	17	not	not	PART
iiclr-17530	799	18	be	be	AUX
iiclr-17530	799	19	included	include	VERB
iiclr-17530	799	20	in	in	ADP
iiclr-17530	799	21	duty	duty	NOUN
iiclr-17530	799	22	days	day	NOUN
iiclr-17530	799	23	.	.	PUNCT
iiclr-17530	800	1	'59	'59	NUM
iiclr-17530	800	2	however	however	ADV
iiclr-17530	800	3	,	,	PUNCT
iiclr-17530	800	4	the	the	DET
iiclr-17530	800	5	cases	case	NOUN
iiclr-17530	800	6	do	do	AUX
iiclr-17530	800	7	suggest	suggest	VERB
iiclr-17530	800	8	that	that	SCONJ
iiclr-17530	800	9	it	it	PRON
iiclr-17530	800	10	is	be	AUX
iiclr-17530	800	11	possible	possible	ADJ
iiclr-17530	800	12	that	that	SCONJ
iiclr-17530	800	13	off	off	ADP
iiclr-17530	800	14	-	-	PUNCT
iiclr-17530	800	15	season	season	NOUN
iiclr-17530	800	16	conditioning	conditioning	NOUN
iiclr-17530	800	17	may	may	AUX
iiclr-17530	800	18	be	be	AUX
iiclr-17530	800	19	included	include	VERB
iiclr-17530	800	20	under	under	ADP
iiclr-17530	800	21	certain	certain	ADJ
iiclr-17530	800	22	circumstances	circumstance	NOUN
iiclr-17530	800	23	.	.	PUNCT
iiclr-17530	800	24	"	"	PUNCT
iiclr-17530	801	1	the	the	DET
iiclr-17530	801	2	first	first	ADJ
iiclr-17530	801	3	of	of	ADP
iiclr-17530	801	4	these	these	DET
iiclr-17530	801	5	cases	case	NOUN
iiclr-17530	801	6	is	be	AUX
iiclr-17530	801	7	stemkowski	stemkowski	ADJ
iiclr-17530	801	8	v.	v.	ADP
iiclr-17530	801	9	commissioner.1	commissioner.1	PROPN
iiclr-17530	801	10	peter	peter	PROPN
iiclr-17530	801	11	stemkowski	stemkowski	PROPN
iiclr-17530	801	12	was	be	AUX
iiclr-17530	801	13	a	a	DET
iiclr-17530	801	14	professional	professional	ADJ
iiclr-17530	801	15	hockey	hockey	NOUN
iiclr-17530	801	16	player	player	NOUN
iiclr-17530	801	17	and	and	CCONJ
iiclr-17530	801	18	a	a	DET
iiclr-17530	801	19	canadian	canadian	ADJ
iiclr-17530	801	20	resident	resident	NOUN
iiclr-17530	801	21	during	during	ADP
iiclr-17530	801	22	the	the	DET
iiclr-17530	801	23	off	off	ADJ
iiclr-17530	801	24	-	-	PUNCT
iiclr-17530	801	25	season	season	NOUN
iiclr-17530	801	26	.	.	PUNCT
iiclr-17530	802	1	one	one	NUM
iiclr-17530	802	2	of	of	ADP
iiclr-17530	802	3	the	the	DET
iiclr-17530	802	4	issues	issue	NOUN
iiclr-17530	802	5	in	in	ADP
iiclr-17530	802	6	stemkowski	stemkowski	NOUN
iiclr-17530	802	7	was	be	AUX
iiclr-17530	802	8	:	:	PUNCT
iiclr-17530	803	1	[	[	X
iiclr-17530	803	2	w]hether	w]hether	ADP
iiclr-17530	803	3	the	the	DET
iiclr-17530	803	4	tax	tax	NOUN
iiclr-17530	803	5	court	court	NOUN
iiclr-17530	803	6	correctly	correctly	ADV
iiclr-17530	803	7	held	hold	VERB
iiclr-17530	803	8	that	that	SCONJ
iiclr-17530	803	9	the	the	DET
iiclr-17530	803	10	stated	state	VERB
iiclr-17530	803	11	salary	salary	NOUN
iiclr-17530	803	12	in	in	ADP
iiclr-17530	803	13	the	the	DET
iiclr-17530	803	14	nhl	nhl	PROPN
iiclr-17530	803	15	standard	standard	PROPN
iiclr-17530	803	16	player	player	NOUN
iiclr-17530	803	17	's	's	PART
iiclr-17530	803	18	contract	contract	NOUN
iiclr-17530	803	19	covered	cover	VERB
iiclr-17530	803	20	only	only	ADV
iiclr-17530	803	21	the	the	DET
iiclr-17530	803	22	services	service	NOUN
iiclr-17530	803	23	of	of	ADP
iiclr-17530	803	24	[	[	X
iiclr-17530	803	25	the	the	X
iiclr-17530	803	26	]	]	X
iiclr-17530	803	27	taxpayer	taxpayer	NOUN
iiclr-17530	803	28	during	during	ADP
iiclr-17530	803	29	the	the	DET
iiclr-17530	803	30	regular	regular	ADJ
iiclr-17530	803	31	hockey	hockey	NOUN
iiclr-17530	803	32	season	season	NOUN
iiclr-17530	803	33	and	and	CCONJ
iiclr-17530	803	34	not	not	PART
iiclr-17530	803	35	during	during	ADP
iiclr-17530	803	36	the	the	DET
iiclr-17530	803	37	off	off	ADJ
iiclr-17530	803	38	-	-	PUNCT
iiclr-17530	803	39	season	season	NOUN
iiclr-17530	803	40	,	,	PUNCT
iiclr-17530	803	41	training	training	NOUN
iiclr-17530	803	42	camp	camp	NOUN
iiclr-17530	803	43	,	,	PUNCT
iiclr-17530	803	44	or	or	CCONJ
iiclr-17530	803	45	the	the	DET
iiclr-17530	803	46	play	play	NOUN
iiclr-17530	803	47	-	-	PUNCT
iiclr-17530	803	48	offs	off	NOUN
iiclr-17530	803	49	,	,	PUNCT
iiclr-17530	803	50	so	so	SCONJ
iiclr-17530	803	51	that	that	SCONJ
iiclr-17530	803	52	only	only	ADV
iiclr-17530	803	53	the	the	DET
iiclr-17530	803	54	time	time	NOUN
iiclr-17530	803	55	a	a	DET
iiclr-17530	803	56	player	player	NOUN
iiclr-17530	803	57	spent	spend	VERB
iiclr-17530	803	58	in	in	ADP
iiclr-17530	803	59	canada	canada	PROPN
iiclr-17530	803	60	during	during	ADP
iiclr-17530	803	61	the	the	DET
iiclr-17530	803	62	regular	regular	ADJ
iiclr-17530	803	63	season	season	NOUN
iiclr-17530	803	64	could	could	AUX
iiclr-17530	803	65	be	be	AUX
iiclr-17530	803	66	used	use	VERB
iiclr-17530	803	67	to	to	PART
iiclr-17530	803	68	calculate	calculate	VERB
iiclr-17530	803	69	the	the	DET
iiclr-17530	803	70	portion	portion	NOUN
iiclr-17530	803	71	of	of	ADP
iiclr-17530	803	72	his	his	PRON
iiclr-17530	803	73	salary	salary	NOUN
iiclr-17530	803	74	excludable	excludable	ADJ
iiclr-17530	803	75	from	from	ADP
iiclr-17530	803	76	his	his	PRON
iiclr-17530	803	77	united	united	PROPN
iiclr-17530	803	78	states	states	PROPN
iiclr-17530	803	79	income	income	NOUN
iiclr-17530	803	80	.	.	PUNCT
iiclr-17530	804	1	'62	'62	NOUN
iiclr-17530	804	2	the	the	DET
iiclr-17530	804	3	court	court	NOUN
iiclr-17530	804	4	held	hold	VERB
iiclr-17530	804	5	that	that	SCONJ
iiclr-17530	804	6	the	the	DET
iiclr-17530	804	7	contract	contract	NOUN
iiclr-17530	804	8	did	do	AUX
iiclr-17530	804	9	not	not	PART
iiclr-17530	804	10	cover	cover	VERB
iiclr-17530	804	11	off	off	ADP
iiclr-17530	804	12	-	-	PUNCT
iiclr-17530	804	13	season	season	NOUN
iiclr-17530	804	14	services	service	NOUN
iiclr-17530	804	15	,	,	PUNCT
iiclr-17530	804	16	but	but	CCONJ
iiclr-17530	804	17	that	that	SCONJ
iiclr-17530	804	18	the	the	DET
iiclr-17530	804	19	contract	contract	NOUN
iiclr-17530	804	20	did	do	AUX
iiclr-17530	804	21	compensate	compensate	VERB
iiclr-17530	804	22	for	for	ADP
iiclr-17530	804	23	training	training	NOUN
iiclr-17530	804	24	camp	camp	NOUN
iiclr-17530	804	25	and	and	CCONJ
iiclr-17530	804	26	the	the	DET
iiclr-17530	804	27	play	play	NOUN
iiclr-17530	804	28	-	-	PUNCT
iiclr-17530	804	29	offs	off	NOUN
iiclr-17530	804	30	as	as	ADV
iiclr-17530	804	31	well	well	ADV
iiclr-17530	804	32	as	as	ADP
iiclr-17530	804	33	the	the	DET
iiclr-17530	804	34	regular	regular	ADJ
iiclr-17530	804	35	season	season	NOUN
iiclr-17530	804	36	.	.	PUNCT
iiclr-17530	805	1	'63	'63	PROPN
iiclr-17530	805	2	the	the	DET
iiclr-17530	805	3	court	court	NOUN
iiclr-17530	805	4	reasoned	reason	VERB
iiclr-17530	805	5	that	that	SCONJ
iiclr-17530	805	6	"	"	PUNCT
iiclr-17530	805	7	[	[	X
iiclr-17530	805	8	flitness	flitness	NOUN
iiclr-17530	805	9	is	be	AUX
iiclr-17530	805	10	not	not	PART
iiclr-17530	805	11	a	a	DET
iiclr-17530	805	12	service	service	NOUN
iiclr-17530	805	13	performed	perform	VERB
iiclr-17530	805	14	in	in	ADP
iiclr-17530	805	15	fulfillment	fulfillment	NOUN
iiclr-17530	805	16	of	of	ADP
iiclr-17530	805	17	the	the	DET
iiclr-17530	805	18	contract	contract	NOUN
iiclr-17530	805	19	but	but	CCONJ
iiclr-17530	805	20	a	a	DET
iiclr-17530	805	21	condition	condition	NOUN
iiclr-17530	805	22	of	of	ADP
iiclr-17530	805	23	employment	employment	NOUN
iiclr-17530	805	24	.	.	PUNCT
iiclr-17530	805	25	'	'	PUNCT
iiclr-17530	805	26	"	"	PUNCT
iiclr-17530	805	27	the	the	DET
iiclr-17530	805	28	court	court	NOUN
iiclr-17530	805	29	also	also	ADV
iiclr-17530	805	30	reasoned	reason	VERB
iiclr-17530	805	31	that	that	SCONJ
iiclr-17530	805	32	there	there	PRON
iiclr-17530	805	33	was	be	VERB
iiclr-17530	805	34	no	no	DET
iiclr-17530	805	35	evidence	evidence	NOUN
iiclr-17530	805	36	that	that	SCONJ
iiclr-17530	805	37	stemkowski	stemkowski	PROPN
iiclr-17530	805	38	was	be	AUX
iiclr-17530	805	39	required	require	VERB
iiclr-17530	805	40	to	to	PART
iiclr-17530	805	41	follow	follow	VERB
iiclr-17530	805	42	any	any	DET
iiclr-17530	805	43	mandatory	mandatory	ADJ
iiclr-17530	805	44	conditioning	conditioning	NOUN
iiclr-17530	805	45	program	program	NOUN
iiclr-17530	805	46	nor	nor	CCONJ
iiclr-17530	805	47	was	be	AUX
iiclr-17530	805	48	stemkowski	stemkowski	ADJ
iiclr-17530	805	49	under	under	ADP
iiclr-17530	805	50	any	any	DET
iiclr-17530	805	51	club	club	NOUN
iiclr-17530	805	52	supervision	supervision	NOUN
iiclr-17530	805	53	during	during	ADP
iiclr-17530	805	54	the	the	DET
iiclr-17530	805	55	off	off	ADJ
iiclr-17530	805	56	-	-	PUNCT
iiclr-17530	805	57	season	season	NOUN
iiclr-17530	805	58	.	.	PUNCT
iiclr-17530	806	1	6	6	NUM
iiclr-17530	806	2	5	5	NUM
iiclr-17530	806	3	however	however	ADV
iiclr-17530	806	4	,	,	PUNCT
iiclr-17530	806	5	one	one	NUM
iiclr-17530	806	6	interpretation	interpretation	NOUN
iiclr-17530	806	7	of	of	ADP
iiclr-17530	806	8	the	the	DET
iiclr-17530	806	9	court	court	NOUN
iiclr-17530	806	10	's	's	PART
iiclr-17530	806	11	decision	decision	NOUN
iiclr-17530	806	12	may	may	AUX
iiclr-17530	806	13	be	be	AUX
iiclr-17530	806	14	that	that	SCONJ
iiclr-17530	806	15	if	if	SCONJ
iiclr-17530	806	16	stemkowski	stemkowski	NOUN
iiclr-17530	806	17	had	have	AUX
iiclr-17530	806	18	proven	prove	VERB
iiclr-17530	806	19	that	that	SCONJ
iiclr-17530	806	20	he	he	PRON
iiclr-17530	806	21	was	be	AUX
iiclr-17530	806	22	required	require	VERB
iiclr-17530	806	23	by	by	ADP
iiclr-17530	806	24	his	his	PRON
iiclr-17530	806	25	contract	contract	NOUN
iiclr-17530	806	26	to	to	PART
iiclr-17530	806	27	follow	follow	VERB
iiclr-17530	806	28	a	a	DET
iiclr-17530	806	29	mandatory	mandatory	ADJ
iiclr-17530	806	30	conditioning	conditioning	NOUN
iiclr-17530	806	31	out	out	ADP
iiclr-17530	806	32	-	-	PUNCT
iiclr-17530	806	33	of	of	ADP
iiclr-17530	806	34	-	-	PUNCT
iiclr-17530	806	35	state	state	NOUN
iiclr-17530	806	36	tax	tax	NOUN
iiclr-17530	806	37	purposes	purpose	NOUN
iiclr-17530	806	38	and	and	CCONJ
iiclr-17530	806	39	therefore	therefore	ADV
iiclr-17530	806	40	lower	lower	VERB
iiclr-17530	806	41	his	his	PRON
iiclr-17530	806	42	total	total	ADJ
iiclr-17530	806	43	income	income	NOUN
iiclr-17530	806	44	tax	tax	NOUN
iiclr-17530	806	45	liability	liability	NOUN
iiclr-17530	806	46	.	.	PUNCT
iiclr-17530	807	1	158	158	X
iiclr-17530	807	2	.	.	PUNCT
iiclr-17530	808	1	see	see	VERB
iiclr-17530	808	2	,	,	PUNCT
iiclr-17530	808	3	e.g.	e.g.	ADV
iiclr-17530	808	4	,	,	PUNCT
iiclr-17530	808	5	stemkowski	stemkowski	ADJ
iiclr-17530	808	6	v.	v.	ADP
iiclr-17530	808	7	commissioner	commissioner	NOUN
iiclr-17530	808	8	,	,	PUNCT
iiclr-17530	808	9	690	690	NUM
iiclr-17530	808	10	f.2d	f.2d	NUM
iiclr-17530	808	11	40	40	NUM
iiclr-17530	808	12	(	(	PUNCT
iiclr-17530	808	13	2nd	2nd	ADJ
iiclr-17530	808	14	cir	cir	NOUN
iiclr-17530	808	15	.	.	PROPN
iiclr-17530	808	16	1982	1982	NUM
iiclr-17530	808	17	)	)	PUNCT
iiclr-17530	808	18	;	;	PUNCT
iiclr-17530	809	1	favell	favell	PROPN
iiclr-17530	809	2	v.	v.	PROPN
iiclr-17530	809	3	united	united	PROPN
iiclr-17530	809	4	states	states	PROPN
iiclr-17530	809	5	,	,	PUNCT
iiclr-17530	809	6	16	16	NUM
iiclr-17530	809	7	cl	cl	NOUN
iiclr-17530	809	8	.	.	PUNCT
iiclr-17530	810	1	ct	ct	PRON
iiclr-17530	810	2	.	.	PROPN
iiclr-17530	810	3	700	700	NUM
iiclr-17530	810	4	(	(	PUNCT
iiclr-17530	810	5	1989	1989	NUM
iiclr-17530	810	6	)	)	PUNCT
iiclr-17530	810	7	.	.	PUNCT
iiclr-17530	811	1	159	159	NUM
iiclr-17530	811	2	.	.	PUNCT
iiclr-17530	812	1	stemkowski	stemkowski	ADJ
iiclr-17530	812	2	,	,	PUNCT
iiclr-17530	812	3	690	690	NUM
iiclr-17530	812	4	f.2d	f.2d	NOUN
iiclr-17530	812	5	at	at	ADP
iiclr-17530	812	6	45	45	NUM
iiclr-17530	812	7	;	;	PUNCT
iiclr-17530	812	8	favell	favell	ADJ
iiclr-17530	812	9	,	,	PUNCT
iiclr-17530	812	10	16	16	NUM
iiclr-17530	812	11	cl	cl	NOUN
iiclr-17530	812	12	.	.	PUNCT
iiclr-17530	813	1	ct	ct	INTJ
iiclr-17530	813	2	.	.	PUNCT
iiclr-17530	814	1	at	at	ADP
iiclr-17530	814	2	722	722	NUM
iiclr-17530	814	3	.	.	PUNCT
iiclr-17530	814	4	160	160	NUM
iiclr-17530	814	5	.	.	PUNCT
iiclr-17530	815	1	both	both	PRON
iiclr-17530	815	2	of	of	ADP
iiclr-17530	815	3	these	these	DET
iiclr-17530	815	4	cases	case	NOUN
iiclr-17530	815	5	were	be	AUX
iiclr-17530	815	6	decided	decide	VERB
iiclr-17530	815	7	before	before	ADP
iiclr-17530	815	8	the	the	DET
iiclr-17530	815	9	fta	fta	PROPN
iiclr-17530	815	10	's	's	PART
iiclr-17530	815	11	task	task	NOUN
iiclr-17530	815	12	force	force	PROPN
iiclr-17530	815	13	report	report	NOUN
iiclr-17530	815	14	on	on	ADP
iiclr-17530	815	15	the	the	DET
iiclr-17530	815	16	unification	unification	NOUN
iiclr-17530	815	17	of	of	ADP
iiclr-17530	815	18	taxation	taxation	NOUN
iiclr-17530	815	19	issue	issue	NOUN
iiclr-17530	815	20	.	.	PUNCT
iiclr-17530	816	1	$	$	SYM
iiclr-17530	816	2	ee	ee	PROPN
iiclr-17530	816	3	gould	gould	PROPN
iiclr-17530	816	4	,	,	PUNCT
iiclr-17530	816	5	supra	supra	PROPN
iiclr-17530	816	6	note	note	PROPN
iiclr-17530	816	7	72	72	NUM
iiclr-17530	816	8	.	.	NOUN
iiclr-17530	816	9	161	161	NUM
iiclr-17530	816	10	.	.	PUNCT
iiclr-17530	817	1	i	i	PRON
iiclr-17530	817	2	d.	d.	PROPN
iiclr-17530	817	3	at	at	ADP
iiclr-17530	817	4	40	40	NUM
iiclr-17530	817	5	.	.	PUNCT
iiclr-17530	818	1	162	162	NUM
iiclr-17530	818	2	.	.	PUNCT
iiclr-17530	819	1	i	i	PRON
iiclr-17530	819	2	d.	d.	PROPN
iiclr-17530	819	3	at	at	ADP
iiclr-17530	819	4	42	42	NUM
iiclr-17530	819	5	.	.	PUNCT
iiclr-17530	819	6	163	163	NUM
iiclr-17530	819	7	.	.	PUNCT
iiclr-17530	820	1	see	see	VERB
iiclr-17530	820	2	i	i	PRON
iiclr-17530	820	3	d.	d.	PROPN
iiclr-17530	820	4	at	at	ADP
iiclr-17530	820	5	45	45	NUM
iiclr-17530	820	6	.	.	PUNCT
iiclr-17530	821	1	the	the	DET
iiclr-17530	821	2	court	court	NOUN
iiclr-17530	821	3	stated	state	VERB
iiclr-17530	821	4	:	:	PUNCT
iiclr-17530	821	5	"	"	PUNCT
iiclr-17530	821	6	we	we	PRON
iiclr-17530	821	7	agree	agree	VERB
iiclr-17530	821	8	with	with	ADP
iiclr-17530	821	9	the	the	DET
iiclr-17530	821	10	commissioner	commissioner	NOUN
iiclr-17530	821	11	and	and	CCONJ
iiclr-17530	821	12	the	the	DET
iiclr-17530	821	13	tax	tax	NOUN
iiclr-17530	821	14	court	court	NOUN
iiclr-17530	821	15	that	that	SCONJ
iiclr-17530	821	16	the	the	DET
iiclr-17530	821	17	contract	contract	NOUN
iiclr-17530	821	18	does	do	AUX
iiclr-17530	821	19	not	not	PART
iiclr-17530	821	20	cover	cover	VERB
iiclr-17530	821	21	off	off	ADP
iiclr-17530	821	22	-	-	PUNCT
iiclr-17530	821	23	season	season	NOUN
iiclr-17530	821	24	services	service	NOUN
iiclr-17530	821	25	,	,	PUNCT
iiclr-17530	821	26	but	but	CCONJ
iiclr-17530	821	27	we	we	PRON
iiclr-17530	821	28	hold	hold	VERB
iiclr-17530	821	29	that	that	SCONJ
iiclr-17530	821	30	the	the	DET
iiclr-17530	821	31	tax	tax	NOUN
iiclr-17530	821	32	court	court	NOUN
iiclr-17530	821	33	's	's	PART
iiclr-17530	821	34	finding	finding	NOUN
iiclr-17530	821	35	that	that	SCONJ
iiclr-17530	821	36	the	the	DET
iiclr-17530	821	37	contract	contract	NOUN
iiclr-17530	821	38	does	do	AUX
iiclr-17530	821	39	not	not	PART
iiclr-17530	821	40	compensate	compensate	VERB
iiclr-17530	821	41	for	for	ADP
iiclr-17530	821	42	training	training	NOUN
iiclr-17530	821	43	camp	camp	NOUN
iiclr-17530	821	44	and	and	CCONJ
iiclr-17530	821	45	the	the	DET
iiclr-17530	821	46	play	play	NOUN
iiclr-17530	821	47	-	-	PUNCT
iiclr-17530	821	48	offs	off	NOUN
iiclr-17530	821	49	as	as	ADV
iiclr-17530	821	50	well	well	ADV
iiclr-17530	821	51	as	as	ADP
iiclr-17530	821	52	the	the	DET
iiclr-17530	821	53	regular	regular	ADJ
iiclr-17530	821	54	season	season	NOUN
iiclr-17530	821	55	is	be	AUX
iiclr-17530	821	56	clearly	clearly	ADV
iiclr-17530	821	57	erroneous	erroneous	ADJ
iiclr-17530	821	58	.	.	PUNCT
iiclr-17530	821	59	"	"	PUNCT
iiclr-17530	822	1	i	i	PRON
iiclr-17530	822	2	d.	d.	PROPN
iiclr-17530	822	3	164	164	NUM
iiclr-17530	822	4	.	.	PUNCT
iiclr-17530	823	1	i	i	PRON
iiclr-17530	823	2	d.	d.	PROPN
iiclr-17530	823	3	at	at	ADP
iiclr-17530	823	4	46	46	NUM
iiclr-17530	823	5	.	.	PUNCT
iiclr-17530	823	6	165	165	NUM
iiclr-17530	823	7	.	.	PUNCT
iiclr-17530	824	1	see	see	VERB
iiclr-17530	824	2	i	i	PRON
iiclr-17530	824	3	d.	d.	PROPN
iiclr-17530	824	4	at	at	ADP
iiclr-17530	824	5	46	46	NUM
iiclr-17530	824	6	.	.	PUNCT
iiclr-17530	825	1	the	the	DET
iiclr-17530	825	2	court	court	NOUN
iiclr-17530	825	3	stated	state	VERB
iiclr-17530	825	4	that	that	SCONJ
iiclr-17530	825	5	"	"	PUNCT
iiclr-17530	825	6	[	[	X
iiclr-17530	825	7	t]here	t]here	PROPN
iiclr-17530	825	8	was	be	AUX
iiclr-17530	825	9	no	no	DET
iiclr-17530	825	10	evidence	evidence	NOUN
iiclr-17530	825	11	that	that	SCONJ
iiclr-17530	825	12	stemkowski	stemkowski	PROPN
iiclr-17530	825	13	was	be	AUX
iiclr-17530	825	14	required	require	VERB
iiclr-17530	825	15	to	to	PART
iiclr-17530	825	16	follow	follow	VERB
iiclr-17530	825	17	any	any	DET
iiclr-17530	825	18	mandatory	mandatory	ADJ
iiclr-17530	825	19	conditioning	conditioning	NOUN
iiclr-17530	825	20	program	program	NOUN
iiclr-17530	825	21	or	or	CCONJ
iiclr-17530	825	22	was	be	AUX
iiclr-17530	825	23	under	under	ADP
iiclr-17530	825	24	any	any	DET
iiclr-17530	825	25	club	club	NOUN
iiclr-17530	825	26	supervision	supervision	NOUN
iiclr-17530	825	27	during	during	ADP
iiclr-17530	825	28	the	the	DET
iiclr-17530	825	29	off	off	ADJ
iiclr-17530	825	30	-	-	PUNCT
iiclr-17530	825	31	season	season	NOUN
iiclr-17530	825	32	.	.	PUNCT
iiclr-17530	825	33	"	"	PUNCT
iiclr-17530	826	1	i	i	PRON
iiclr-17530	826	2	d.	d.	PROPN
iiclr-17530	826	3	1999	1999	NUM
iiclr-17530	826	4	]	]	X
iiclr-17530	826	5	ind	ind	NOUN
iiclr-17530	826	6	.	.	PUNCT
iiclr-17530	826	7	int'l	int'l	PROPN
iiclr-17530	826	8	&	&	CCONJ
iiclr-17530	826	9	comp	comp	PROPN
iiclr-17530	826	10	.	.	PUNCT
iiclr-17530	827	1	l.	l.	PROPN
iiclr-17530	827	2	rev	rev	PROPN
iiclr-17530	827	3	.	.	PROPN
iiclr-17530	827	4	program	program	NOUN
iiclr-17530	827	5	in	in	ADP
iiclr-17530	827	6	the	the	DET
iiclr-17530	827	7	off	off	ADJ
iiclr-17530	827	8	-	-	PUNCT
iiclr-17530	827	9	season	season	NOUN
iiclr-17530	827	10	and	and	CCONJ
iiclr-17530	827	11	did	do	VERB
iiclr-17530	827	12	this	this	DET
iiclr-17530	827	13	training	training	NOUN
iiclr-17530	827	14	under	under	ADP
iiclr-17530	827	15	club	club	NOUN
iiclr-17530	827	16	supervision	supervision	NOUN
iiclr-17530	827	17	,	,	PUNCT
iiclr-17530	827	18	he	he	PRON
iiclr-17530	827	19	would	would	AUX
iiclr-17530	827	20	have	have	AUX
iiclr-17530	827	21	been	be	AUX
iiclr-17530	827	22	able	able	ADJ
iiclr-17530	827	23	to	to	PART
iiclr-17530	827	24	include	include	VERB
iiclr-17530	827	25	these	these	DET
iiclr-17530	827	26	days	day	NOUN
iiclr-17530	827	27	in	in	ADP
iiclr-17530	827	28	the	the	DET
iiclr-17530	827	29	duty	duty	NOUN
iiclr-17530	827	30	days	day	NOUN
iiclr-17530	827	31	formula	formula	NOUN
iiclr-17530	827	32	,	,	PUNCT
iiclr-17530	827	33	thus	thus	ADV
iiclr-17530	827	34	decreasing	decrease	VERB
iiclr-17530	827	35	his	his	PRON
iiclr-17530	827	36	tax	tax	NOUN
iiclr-17530	827	37	liability	liability	NOUN
iiclr-17530	827	38	.	.	PUNCT
iiclr-17530	828	1	the	the	DET
iiclr-17530	828	2	second	second	ADJ
iiclr-17530	828	3	of	of	ADP
iiclr-17530	828	4	these	these	DET
iiclr-17530	828	5	cases	case	NOUN
iiclr-17530	828	6	is	be	AUX
iiclr-17530	828	7	favell	favell	PROPN
iiclr-17530	828	8	v.	v.	ADP
iiclr-17530	828	9	united	united	PROPN
iiclr-17530	828	10	states	states	PROPN
iiclr-17530	828	11	.	.	PUNCT
iiclr-17530	829	1	"	"	PUNCT
iiclr-17530	829	2	,	,	PUNCT
iiclr-17530	829	3	the	the	DET
iiclr-17530	829	4	issue	issue	NOUN
iiclr-17530	829	5	in	in	ADP
iiclr-17530	829	6	favell	favell	PROPN
iiclr-17530	829	7	was	be	AUX
iiclr-17530	829	8	"	"	PUNCT
iiclr-17530	829	9	whether	whether	SCONJ
iiclr-17530	829	10	.	.	PUNCT
iiclr-17530	829	11	.	.	PUNCT
iiclr-17530	829	12	.	.	PUNCT
iiclr-17530	830	1	the	the	DET
iiclr-17530	830	2	standard	standard	ADJ
iiclr-17530	830	3	player	player	NOUN
iiclr-17530	830	4	's	's	PART
iiclr-17530	830	5	contracts	contract	NOUN
iiclr-17530	830	6	at	at	ADP
iiclr-17530	830	7	issue	issue	NOUN
iiclr-17530	830	8	compensate[d	compensate[d	PROPN
iiclr-17530	830	9	]	]	PUNCT
iiclr-17530	830	10	the	the	DET
iiclr-17530	830	11	hockey	hockey	NOUN
iiclr-17530	830	12	player	player	NOUN
iiclr-17530	830	13	for	for	ADP
iiclr-17530	830	14	off	off	ADP
iiclr-17530	830	15	-	-	PUNCT
iiclr-17530	830	16	season	season	NOUN
iiclr-17530	830	17	activities	activity	NOUN
iiclr-17530	830	18	,	,	PUNCT
iiclr-17530	830	19	which	which	PRON
iiclr-17530	830	20	would	would	AUX
iiclr-17530	830	21	in	in	ADP
iiclr-17530	830	22	turn	turn	NOUN
iiclr-17530	830	23	allow	allow	VERB
iiclr-17530	830	24	the	the	DET
iiclr-17530	830	25	off	off	ADJ
iiclr-17530	830	26	-	-	PUNCT
iiclr-17530	830	27	season	season	NOUN
iiclr-17530	830	28	period	period	NOUN
iiclr-17530	830	29	to	to	PART
iiclr-17530	830	30	be	be	AUX
iiclr-17530	830	31	included	include	VERB
iiclr-17530	830	32	in	in	ADP
iiclr-17530	830	33	the	the	DET
iiclr-17530	830	34	time	time	NOUN
iiclr-17530	830	35	basis	basis	NOUN
iiclr-17530	830	36	or	or	CCONJ
iiclr-17530	830	37	income	income	NOUN
iiclr-17530	830	38	allocation	allocation	NOUN
iiclr-17530	830	39	formula	formula	NOUN
iiclr-17530	830	40	and	and	CCONJ
iiclr-17530	830	41	thereby	thereby	ADV
iiclr-17530	830	42	reduce	reduce	VERB
iiclr-17530	830	43	the	the	DET
iiclr-17530	830	44	hockey	hockey	NOUN
iiclr-17530	830	45	player	player	NOUN
iiclr-17530	830	46	's	's	PART
iiclr-17530	830	47	gross	gross	ADJ
iiclr-17530	830	48	taxable	taxable	ADJ
iiclr-17530	830	49	united	united	PROPN
iiclr-17530	830	50	states	states	PROPN
iiclr-17530	830	51	income	income	NOUN
iiclr-17530	830	52	.	.	PUNCT
iiclr-17530	831	1	"	"	PUNCT
iiclr-17530	831	2	'	'	PUNCT
iiclr-17530	831	3	"	"	PUNCT
iiclr-17530	831	4	7	7	NUM
iiclr-17530	831	5	the	the	DET
iiclr-17530	831	6	court	court	NOUN
iiclr-17530	831	7	held	hold	VERB
iiclr-17530	831	8	that	that	SCONJ
iiclr-17530	831	9	the	the	DET
iiclr-17530	831	10	provision	provision	NOUN
iiclr-17530	831	11	in	in	ADP
iiclr-17530	831	12	the	the	DET
iiclr-17530	831	13	standard	standard	ADJ
iiclr-17530	831	14	player	player	NOUN
iiclr-17530	831	15	's	's	PART
iiclr-17530	831	16	contract	contract	NOUN
iiclr-17530	831	17	created	create	VERB
iiclr-17530	831	18	a	a	DET
iiclr-17530	831	19	condition	condition	NOUN
iiclr-17530	831	20	of	of	ADP
iiclr-17530	831	21	employment	employment	NOUN
iiclr-17530	831	22	rather	rather	ADV
iiclr-17530	831	23	than	than	ADP
iiclr-17530	831	24	a	a	DET
iiclr-17530	831	25	promise	promise	NOUN
iiclr-17530	831	26	to	to	PART
iiclr-17530	831	27	perform	perform	VERB
iiclr-17530	831	28	these	these	DET
iiclr-17530	831	29	conditioning	conditioning	NOUN
iiclr-17530	831	30	activities	activity	NOUN
iiclr-17530	831	31	in	in	ADP
iiclr-17530	831	32	the	the	DET
iiclr-17530	831	33	off	off	ADJ
iiclr-17530	831	34	-	-	PUNCT
iiclr-17530	831	35	season	season	NOUN
iiclr-17530	831	36	.	.	PUNCT
iiclr-17530	832	1	68	68	NUM
iiclr-17530	832	2	the	the	DET
iiclr-17530	832	3	court	court	NOUN
iiclr-17530	832	4	reasoned	reason	VERB
iiclr-17530	832	5	that	that	SCONJ
iiclr-17530	832	6	the	the	DET
iiclr-17530	832	7	language	language	NOUN
iiclr-17530	832	8	in	in	ADP
iiclr-17530	832	9	the	the	DET
iiclr-17530	832	10	contract	contract	NOUN
iiclr-17530	832	11	"	"	PUNCT
iiclr-17530	832	12	to	to	PART
iiclr-17530	832	13	report	report	VERB
iiclr-17530	832	14	to	to	ADP
iiclr-17530	832	15	the	the	DET
iiclr-17530	832	16	club	club	NOUN
iiclr-17530	832	17	training	training	NOUN
iiclr-17530	832	18	camp	camp	NOUN
iiclr-17530	832	19	at	at	ADP
iiclr-17530	832	20	the	the	DET
iiclr-17530	832	21	time	time	NOUN
iiclr-17530	832	22	and	and	CCONJ
iiclr-17530	832	23	place	place	NOUN
iiclr-17530	832	24	fixed	fix	VERB
iiclr-17530	832	25	by	by	ADP
iiclr-17530	832	26	the	the	DET
iiclr-17530	832	27	club	club	NOUN
iiclr-17530	832	28	in	in	ADP
iiclr-17530	832	29	good	good	ADJ
iiclr-17530	832	30	physical	physical	ADJ
iiclr-17530	832	31	condition	condition	NOUN
iiclr-17530	832	32	"	"	PUNCT
iiclr-17530	832	33	would	would	AUX
iiclr-17530	832	34	be	be	AUX
iiclr-17530	832	35	read	read	VERB
iiclr-17530	832	36	by	by	ADP
iiclr-17530	832	37	a	a	DET
iiclr-17530	832	38	reasonable	reasonable	ADJ
iiclr-17530	832	39	person	person	NOUN
iiclr-17530	832	40	to	to	PART
iiclr-17530	832	41	mean	mean	VERB
iiclr-17530	832	42	that	that	SCONJ
iiclr-17530	832	43	off	off	ADP
iiclr-17530	832	44	-	-	PUNCT
iiclr-17530	832	45	season	season	NOUN
iiclr-17530	832	46	training	training	NOUN
iiclr-17530	832	47	was	be	AUX
iiclr-17530	832	48	an	an	DET
iiclr-17530	832	49	employment	employment	NOUN
iiclr-17530	832	50	condition	condition	NOUN
iiclr-17530	832	51	and	and	CCONJ
iiclr-17530	832	52	not	not	PART
iiclr-17530	832	53	a	a	DET
iiclr-17530	832	54	promise	promise	NOUN
iiclr-17530	832	55	.	.	PUNCT
iiclr-17530	833	1	69	69	NUM
iiclr-17530	833	2	therefore	therefore	ADV
iiclr-17530	833	3	,	,	PUNCT
iiclr-17530	833	4	the	the	DET
iiclr-17530	833	5	court	court	NOUN
iiclr-17530	833	6	concluded	conclude	VERB
iiclr-17530	833	7	that	that	SCONJ
iiclr-17530	833	8	since	since	SCONJ
iiclr-17530	833	9	offseason	offseason	NOUN
iiclr-17530	833	10	conditioning	conditioning	NOUN
iiclr-17530	833	11	is	be	AUX
iiclr-17530	833	12	a	a	DET
iiclr-17530	833	13	condition	condition	NOUN
iiclr-17530	833	14	of	of	ADP
iiclr-17530	833	15	employment	employment	NOUN
iiclr-17530	833	16	and	and	CCONJ
iiclr-17530	833	17	not	not	PART
iiclr-17530	833	18	a	a	DET
iiclr-17530	833	19	promise	promise	NOUN
iiclr-17530	833	20	,	,	PUNCT
iiclr-17530	833	21	offseason	offseason	NOUN
iiclr-17530	833	22	conditioning	conditioning	NOUN
iiclr-17530	833	23	could	could	AUX
iiclr-17530	833	24	not	not	PART
iiclr-17530	833	25	be	be	AUX
iiclr-17530	833	26	included	include	VERB
iiclr-17530	833	27	as	as	ADP
iiclr-17530	833	28	duty	duty	NOUN
iiclr-17530	833	29	days	day	NOUN
iiclr-17530	833	30	.	.	PUNCT
iiclr-17530	834	1	7	7	NUM
iiclr-17530	834	2	'	'	PUNCT
iiclr-17530	834	3	the	the	DET
iiclr-17530	834	4	court	court	NOUN
iiclr-17530	834	5	also	also	ADV
iiclr-17530	834	6	stated	state	VERB
iiclr-17530	834	7	that	that	SCONJ
iiclr-17530	834	8	since	since	SCONJ
iiclr-17530	834	9	there	there	PRON
iiclr-17530	834	10	were	be	VERB
iiclr-17530	834	11	no	no	DET
iiclr-17530	834	12	mandatory	mandatory	ADJ
iiclr-17530	834	13	off	off	ADJ
iiclr-17530	834	14	-	-	PUNCT
iiclr-17530	834	15	season	season	NOUN
iiclr-17530	834	16	conditioning	conditioning	NOUN
iiclr-17530	834	17	programs	program	NOUN
iiclr-17530	834	18	required	require	VERB
iiclr-17530	834	19	by	by	ADP
iiclr-17530	834	20	the	the	DET
iiclr-17530	834	21	contract	contract	NOUN
iiclr-17530	834	22	,	,	PUNCT
iiclr-17530	834	23	the	the	DET
iiclr-17530	834	24	off	off	ADP
iiclr-17530	834	25	-	-	PUNCT
iiclr-17530	834	26	season	season	NOUN
iiclr-17530	834	27	conditioning	conditioning	NOUN
iiclr-17530	834	28	could	could	AUX
iiclr-17530	834	29	not	not	PART
iiclr-17530	834	30	be	be	AUX
iiclr-17530	834	31	included	include	VERB
iiclr-17530	834	32	in	in	ADP
iiclr-17530	834	33	the	the	DET
iiclr-17530	834	34	duty	duty	NOUN
iiclr-17530	834	35	days	day	NOUN
iiclr-17530	834	36	time	time	NOUN
iiclr-17530	834	37	allocation	allocation	NOUN
iiclr-17530	834	38	formula	formula	NOUN
iiclr-17530	834	39	.	.	PUNCT
iiclr-17530	834	40	'	'	PUNCT
iiclr-17530	835	1	7	7	NUM
iiclr-17530	835	2	'	'	PUNCT
iiclr-17530	835	3	thus	thus	ADV
iiclr-17530	835	4	,	,	PUNCT
iiclr-17530	835	5	as	as	ADP
iiclr-17530	835	6	in	in	ADP
iiclr-17530	835	7	stemkowski	stemkowski	NOUN
iiclr-17530	835	8	,	,	PUNCT
iiclr-17530	835	9	the	the	DET
iiclr-17530	835	10	language	language	NOUN
iiclr-17530	835	11	used	use	VERB
iiclr-17530	835	12	by	by	ADP
iiclr-17530	835	13	the	the	DET
iiclr-17530	835	14	favell	favell	PROPN
iiclr-17530	835	15	court	court	NOUN
iiclr-17530	835	16	may	may	AUX
iiclr-17530	835	17	be	be	AUX
iiclr-17530	835	18	interpreted	interpret	VERB
iiclr-17530	835	19	to	to	PART
iiclr-17530	835	20	mean	mean	VERB
iiclr-17530	835	21	that	that	SCONJ
iiclr-17530	835	22	if	if	SCONJ
iiclr-17530	835	23	favell	favell	PROPN
iiclr-17530	835	24	had	have	AUX
iiclr-17530	835	25	been	be	AUX
iiclr-17530	835	26	166	166	NUM
iiclr-17530	835	27	.	.	PUNCT
iiclr-17530	836	1	faveli	faveli	PROPN
iiclr-17530	836	2	,	,	PUNCT
iiclr-17530	836	3	16	16	NUM
iiclr-17530	836	4	cl	cl	NOUN
iiclr-17530	836	5	.	.	PUNCT
iiclr-17530	837	1	ct	ct	INTJ
iiclr-17530	837	2	.	.	PUNCT
iiclr-17530	838	1	at	at	ADP
iiclr-17530	838	2	700	700	NUM
iiclr-17530	838	3	.	.	PUNCT
iiclr-17530	839	1	167	167	NUM
iiclr-17530	839	2	.	.	PUNCT
iiclr-17530	840	1	i	i	PRON
iiclr-17530	840	2	d.	d.	PROPN
iiclr-17530	840	3	at	at	ADP
iiclr-17530	840	4	719	719	NUM
iiclr-17530	840	5	.	.	PUNCT
iiclr-17530	841	1	the	the	DET
iiclr-17530	841	2	plaintiff	plaintiff	NOUN
iiclr-17530	841	3	argued	argue	VERB
iiclr-17530	841	4	that	that	SCONJ
iiclr-17530	841	5	he	he	PRON
iiclr-17530	841	6	was	be	AUX
iiclr-17530	841	7	paid	pay	VERB
iiclr-17530	841	8	for	for	ADP
iiclr-17530	841	9	compensation	compensation	NOUN
iiclr-17530	841	10	for	for	ADP
iiclr-17530	841	11	services	service	NOUN
iiclr-17530	841	12	performed	perform	VERB
iiclr-17530	841	13	throughout	throughout	ADP
iiclr-17530	841	14	the	the	DET
iiclr-17530	841	15	entire	entire	ADJ
iiclr-17530	841	16	year	year	NOUN
iiclr-17530	841	17	so	so	SCONJ
iiclr-17530	841	18	the	the	DET
iiclr-17530	841	19	denominator	denominator	NOUN
iiclr-17530	841	20	of	of	ADP
iiclr-17530	841	21	the	the	DET
iiclr-17530	841	22	fraction	fraction	NOUN
iiclr-17530	841	23	should	should	AUX
iiclr-17530	841	24	be	be	AUX
iiclr-17530	841	25	365	365	NUM
iiclr-17530	841	26	days	day	NOUN
iiclr-17530	841	27	.	.	PUNCT
iiclr-17530	842	1	the	the	DET
iiclr-17530	842	2	government	government	NOUN
iiclr-17530	842	3	argued	argue	VERB
iiclr-17530	842	4	that	that	SCONJ
iiclr-17530	842	5	the	the	DET
iiclr-17530	842	6	contract	contract	NOUN
iiclr-17530	842	7	could	could	AUX
iiclr-17530	842	8	only	only	ADV
iiclr-17530	842	9	be	be	AUX
iiclr-17530	842	10	read	read	VERB
iiclr-17530	842	11	as	as	ADP
iiclr-17530	842	12	a	a	DET
iiclr-17530	842	13	condition	condition	NOUN
iiclr-17530	842	14	of	of	ADP
iiclr-17530	842	15	employment	employment	NOUN
iiclr-17530	842	16	and	and	CCONJ
iiclr-17530	842	17	not	not	PART
iiclr-17530	842	18	as	as	ADP
iiclr-17530	842	19	a	a	DET
iiclr-17530	842	20	promise	promise	NOUN
iiclr-17530	842	21	,	,	PUNCT
iiclr-17530	842	22	thus	thus	ADV
iiclr-17530	842	23	the	the	DET
iiclr-17530	842	24	denominator	denominator	NOUN
iiclr-17530	842	25	of	of	ADP
iiclr-17530	842	26	the	the	DET
iiclr-17530	842	27	fraction	fraction	NOUN
iiclr-17530	842	28	should	should	AUX
iiclr-17530	842	29	not	not	PART
iiclr-17530	842	30	be	be	AUX
iiclr-17530	842	31	365	365	NUM
iiclr-17530	842	32	days	day	NOUN
iiclr-17530	842	33	.	.	PUNCT
iiclr-17530	843	1	see	see	VERB
iiclr-17530	843	2	i	i	PRON
iiclr-17530	843	3	d.	d.	PROPN
iiclr-17530	843	4	at	at	ADP
iiclr-17530	843	5	721	721	NUM
iiclr-17530	843	6	.	.	PUNCT
iiclr-17530	844	1	168	168	NUM
iiclr-17530	844	2	.	.	PUNCT
iiclr-17530	845	1	see	see	VERB
iiclr-17530	845	2	i	i	PRON
iiclr-17530	845	3	d.	d.	PROPN
iiclr-17530	845	4	the	the	DET
iiclr-17530	845	5	court	court	NOUN
iiclr-17530	845	6	stated	state	VERB
iiclr-17530	845	7	:	:	PUNCT
iiclr-17530	845	8	a	a	DET
iiclr-17530	845	9	condition	condition	NOUN
iiclr-17530	845	10	creates	create	VERB
iiclr-17530	845	11	no	no	DET
iiclr-17530	845	12	right	right	NOUN
iiclr-17530	845	13	or	or	CCONJ
iiclr-17530	845	14	duty	duty	NOUN
iiclr-17530	845	15	in	in	ADP
iiclr-17530	845	16	and	and	CCONJ
iiclr-17530	845	17	of	of	ADP
iiclr-17530	845	18	itself	itself	PRON
iiclr-17530	845	19	,	,	PUNCT
iiclr-17530	845	20	but	but	CCONJ
iiclr-17530	845	21	merely	merely	ADV
iiclr-17530	845	22	acts	act	VERB
iiclr-17530	845	23	as	as	ADP
iiclr-17530	845	24	a	a	DET
iiclr-17530	845	25	limiting	limiting	NOUN
iiclr-17530	845	26	or	or	CCONJ
iiclr-17530	845	27	modifying	modify	VERB
iiclr-17530	845	28	contract	contract	NOUN
iiclr-17530	845	29	provision	provision	NOUN
iiclr-17530	845	30	.	.	PUNCT
iiclr-17530	846	1	"	"	PUNCT
iiclr-17530	846	2	a	a	DET
iiclr-17530	846	3	condition	condition	NOUN
iiclr-17530	846	4	is	be	AUX
iiclr-17530	846	5	an	an	DET
iiclr-17530	846	6	event	event	NOUN
iiclr-17530	846	7	,	,	PUNCT
iiclr-17530	846	8	not	not	PART
iiclr-17530	846	9	certain	certain	ADJ
iiclr-17530	846	10	to	to	PART
iiclr-17530	846	11	occur	occur	VERB
iiclr-17530	846	12	,	,	PUNCT
iiclr-17530	846	13	which	which	PRON
iiclr-17530	846	14	must	must	AUX
iiclr-17530	846	15	occur	occur	VERB
iiclr-17530	846	16	,	,	PUNCT
iiclr-17530	846	17	unless	unless	SCONJ
iiclr-17530	846	18	its	its	PRON
iiclr-17530	846	19	non	non	NOUN
iiclr-17530	846	20	-	-	NOUN
iiclr-17530	846	21	occurrence	occurrence	NOUN
iiclr-17530	846	22	is	be	AUX
iiclr-17530	846	23	excused	excuse	VERB
iiclr-17530	846	24	,	,	PUNCT
iiclr-17530	846	25	before	before	SCONJ
iiclr-17530	846	26	performance	performance	NOUN
iiclr-17530	846	27	under	under	ADP
iiclr-17530	846	28	a	a	DET
iiclr-17530	846	29	contract	contract	NOUN
iiclr-17530	846	30	becomes	become	VERB
iiclr-17530	846	31	due	due	ADJ
iiclr-17530	846	32	.	.	PUNCT
iiclr-17530	846	33	"	"	PUNCT
iiclr-17530	847	1	if	if	SCONJ
iiclr-17530	847	2	a	a	DET
iiclr-17530	847	3	condition	condition	NOUN
iiclr-17530	847	4	does	do	AUX
iiclr-17530	847	5	not	not	PART
iiclr-17530	847	6	occur	occur	VERB
iiclr-17530	847	7	,	,	PUNCT
iiclr-17530	847	8	whether	whether	SCONJ
iiclr-17530	847	9	through	through	ADP
iiclr-17530	847	10	breach	breach	VERB
iiclr-17530	847	11	or	or	CCONJ
iiclr-17530	847	12	other	other	ADJ
iiclr-17530	847	13	cause	cause	NOUN
iiclr-17530	847	14	,	,	PUNCT
iiclr-17530	847	15	the	the	DET
iiclr-17530	847	16	party	party	NOUN
iiclr-17530	847	17	fails	fail	VERB
iiclr-17530	847	18	to	to	PART
iiclr-17530	847	19	meet	meet	VERB
iiclr-17530	847	20	the	the	DET
iiclr-17530	847	21	condition	condition	NOUN
iiclr-17530	847	22	,	,	PUNCT
iiclr-17530	847	23	and	and	CCONJ
iiclr-17530	847	24	acquires	acquire	VERB
iiclr-17530	847	25	no	no	DET
iiclr-17530	847	26	right	right	NOUN
iiclr-17530	847	27	to	to	PART
iiclr-17530	847	28	enforce	enforce	VERB
iiclr-17530	847	29	the	the	DET
iiclr-17530	847	30	promise	promise	NOUN
iiclr-17530	847	31	.	.	PUNCT
iiclr-17530	848	1	a	a	DET
iiclr-17530	848	2	contractual	contractual	ADJ
iiclr-17530	848	3	promise	promise	NOUN
iiclr-17530	848	4	or	or	CCONJ
iiclr-17530	848	5	obligation	obligation	NOUN
iiclr-17530	848	6	,	,	PUNCT
iiclr-17530	848	7	on	on	ADP
iiclr-17530	848	8	the	the	DET
iiclr-17530	848	9	other	other	ADJ
iiclr-17530	848	10	hand	hand	NOUN
iiclr-17530	848	11	,	,	PUNCT
iiclr-17530	848	12	raises	raise	VERB
iiclr-17530	848	13	a	a	DET
iiclr-17530	848	14	duty	duty	NOUN
iiclr-17530	848	15	to	to	PART
iiclr-17530	848	16	perform	perform	VERB
iiclr-17530	848	17	a	a	DET
iiclr-17530	848	18	service	service	NOUN
iiclr-17530	848	19	and	and	CCONJ
iiclr-17530	848	20	its	its	PRON
iiclr-17530	848	21	breach	breach	NOUN
iiclr-17530	848	22	subjects	subject	VERB
iiclr-17530	848	23	the	the	DET
iiclr-17530	848	24	promisor	promisor	NOUN
iiclr-17530	848	25	to	to	ADP
iiclr-17530	848	26	liability	liability	NOUN
iiclr-17530	848	27	and	and	CCONJ
iiclr-17530	848	28	damages	damage	NOUN
iiclr-17530	848	29	,	,	PUNCT
iiclr-17530	848	30	but	but	CCONJ
iiclr-17530	848	31	does	do	AUX
iiclr-17530	848	32	not	not	PART
iiclr-17530	848	33	necessarily	necessarily	ADV
iiclr-17530	848	34	excuse	excuse	VERB
iiclr-17530	848	35	performance	performance	NOUN
iiclr-17530	848	36	by	by	ADP
iiclr-17530	848	37	the	the	DET
iiclr-17530	848	38	other	other	ADJ
iiclr-17530	848	39	contracting	contracting	NOUN
iiclr-17530	848	40	party	party	NOUN
iiclr-17530	848	41	.	.	PUNCT
iiclr-17530	849	1	i	i	PRON
iiclr-17530	849	2	d.	d.	PROPN
iiclr-17530	849	3	169	169	NUM
iiclr-17530	849	4	.	.	PUNCT
iiclr-17530	850	1	see	see	VERB
iiclr-17530	850	2	i	i	PRON
iiclr-17530	850	3	d.	d.	PROPN
iiclr-17530	850	4	at	at	ADP
iiclr-17530	850	5	722	722	NUM
iiclr-17530	850	6	.	.	PUNCT
iiclr-17530	851	1	the	the	DET
iiclr-17530	851	2	court	court	NOUN
iiclr-17530	851	3	stated	state	VERB
iiclr-17530	851	4	:	:	PUNCT
iiclr-17530	851	5	[	[	X
iiclr-17530	851	6	a	a	X
iiclr-17530	851	7	]	]	X
iiclr-17530	851	8	plain	plain	ADJ
iiclr-17530	851	9	reading	reading	NOUN
iiclr-17530	851	10	of	of	ADP
iiclr-17530	851	11	this	this	DET
iiclr-17530	851	12	contract	contract	NOUN
iiclr-17530	851	13	clause	clause	NOUN
iiclr-17530	851	14	and	and	CCONJ
iiclr-17530	851	15	specifically	specifically	ADV
iiclr-17530	851	16	focusing	focus	VERB
iiclr-17530	851	17	on	on	ADP
iiclr-17530	851	18	the	the	DET
iiclr-17530	851	19	punctuation	punctuation	NOUN
iiclr-17530	851	20	of	of	ADP
iiclr-17530	851	21	the	the	DET
iiclr-17530	851	22	clause	clause	NOUN
iiclr-17530	851	23	,	,	PUNCT
iiclr-17530	851	24	could	could	AUX
iiclr-17530	851	25	only	only	ADV
iiclr-17530	851	26	lead	lead	VERB
iiclr-17530	851	27	a	a	DET
iiclr-17530	851	28	reasonable	reasonable	ADJ
iiclr-17530	851	29	person	person	NOUN
iiclr-17530	851	30	to	to	PART
iiclr-17530	851	31	conclude	conclude	VERB
iiclr-17530	851	32	that	that	SCONJ
iiclr-17530	851	33	the	the	DET
iiclr-17530	851	34	words	word	NOUN
iiclr-17530	851	35	"	"	PUNCT
iiclr-17530	851	36	in	in	ADP
iiclr-17530	851	37	good	good	ADJ
iiclr-17530	851	38	physical	physical	ADJ
iiclr-17530	851	39	condition	condition	NOUN
iiclr-17530	851	40	"	"	PUNCT
iiclr-17530	851	41	modify	modify	VERB
iiclr-17530	851	42	the	the	DET
iiclr-17530	851	43	remainder	remainder	NOUN
iiclr-17530	851	44	of	of	ADP
iiclr-17530	851	45	the	the	DET
iiclr-17530	851	46	clause	clause	NOUN
iiclr-17530	851	47	,	,	PUNCT
iiclr-17530	851	48	"	"	PUNCT
iiclr-17530	851	49	to	to	PART
iiclr-17530	851	50	report	report	VERB
iiclr-17530	851	51	to	to	ADP
iiclr-17530	851	52	the	the	DET
iiclr-17530	851	53	club	club	NOUN
iiclr-17530	851	54	training	training	NOUN
iiclr-17530	851	55	camp	camp	NOUN
iiclr-17530	851	56	at	at	ADP
iiclr-17530	851	57	the	the	DET
iiclr-17530	851	58	time	time	NOUN
iiclr-17530	851	59	and	and	CCONJ
iiclr-17530	851	60	place	place	NOUN
iiclr-17530	851	61	fixed	fix	VERB
iiclr-17530	851	62	by	by	ADP
iiclr-17530	851	63	the	the	DET
iiclr-17530	851	64	club	club	NOUN
iiclr-17530	851	65	,	,	PUNCT
iiclr-17530	851	66	"	"	PUNCT
iiclr-17530	851	67	and	and	CCONJ
iiclr-17530	851	68	describe	describe	VERB
iiclr-17530	851	69	the	the	DET
iiclr-17530	851	70	condition	condition	NOUN
iiclr-17530	851	71	placed	place	VERB
iiclr-17530	851	72	upon	upon	SCONJ
iiclr-17530	851	73	the	the	DET
iiclr-17530	851	74	hockey	hockey	NOUN
iiclr-17530	851	75	player	player	NOUN
iiclr-17530	851	76	upon	upon	SCONJ
iiclr-17530	851	77	arrival	arrival	NOUN
iiclr-17530	851	78	at	at	ADP
iiclr-17530	851	79	the	the	DET
iiclr-17530	851	80	training	training	NOUN
iiclr-17530	851	81	camp	camp	NOUN
iiclr-17530	851	82	.	.	PUNCT
iiclr-17530	852	1	i	i	PRON
iiclr-17530	852	2	d.	d.	PROPN
iiclr-17530	852	3	170	170	NUM
iiclr-17530	852	4	.	.	PUNCT
iiclr-17530	853	1	see	see	VERB
iiclr-17530	853	2	i	i	PRON
iiclr-17530	853	3	d.	d.	PROPN
iiclr-17530	853	4	171	171	NUM
iiclr-17530	853	5	.	.	PUNCT
iiclr-17530	854	1	favel	favel	ADJ
iiclr-17530	854	2	,	,	PUNCT
iiclr-17530	854	3	16	16	NUM
iiclr-17530	854	4	ci	ci	NOUN
iiclr-17530	854	5	.	.	PUNCT
iiclr-17530	855	1	ct	ct	INTJ
iiclr-17530	855	2	.	.	PUNCT
iiclr-17530	856	1	at	at	ADP
iiclr-17530	856	2	725	725	NUM
iiclr-17530	856	3	.	.	PUNCT
iiclr-17530	857	1	[	[	X
iiclr-17530	857	2	vol	vol	NOUN
iiclr-17530	857	3	.	.	PUNCT
iiclr-17530	858	1	i0	i0	PROPN
iiclr-17530	858	2	:	:	PUNCT
iiclr-17530	858	3	i	i	PRON
iiclr-17530	858	4	the	the	DET
iiclr-17530	858	5	taxation	taxation	NOUN
iiclr-17530	858	6	of	of	ADP
iiclr-17530	858	7	professional	professional	ADJ
iiclr-17530	858	8	athletes	athlete	NOUN
iiclr-17530	858	9	required	require	VERB
iiclr-17530	858	10	by	by	ADP
iiclr-17530	858	11	his	his	PRON
iiclr-17530	858	12	contract	contract	NOUN
iiclr-17530	858	13	to	to	PART
iiclr-17530	858	14	participate	participate	VERB
iiclr-17530	858	15	in	in	ADP
iiclr-17530	858	16	a	a	DET
iiclr-17530	858	17	mandatory	mandatory	ADJ
iiclr-17530	858	18	conditioning	conditioning	NOUN
iiclr-17530	858	19	program	program	NOUN
iiclr-17530	858	20	,	,	PUNCT
iiclr-17530	858	21	those	those	DET
iiclr-17530	858	22	conditioning	conditioning	NOUN
iiclr-17530	858	23	days	day	NOUN
iiclr-17530	858	24	would	would	AUX
iiclr-17530	858	25	have	have	AUX
iiclr-17530	858	26	been	be	AUX
iiclr-17530	858	27	included	include	VERB
iiclr-17530	858	28	in	in	ADP
iiclr-17530	858	29	the	the	DET
iiclr-17530	858	30	duty	duty	NOUN
iiclr-17530	858	31	days	day	NOUN
iiclr-17530	858	32	time	time	NOUN
iiclr-17530	858	33	allocation	allocation	NOUN
iiclr-17530	858	34	formula	formula	NOUN
iiclr-17530	858	35	.	.	PUNCT
iiclr-17530	859	1	b.	b.	PROPN
iiclr-17530	859	2	standard	standard	PROPN
iiclr-17530	859	3	player	player	NOUN
iiclr-17530	859	4	's	's	PART
iiclr-17530	859	5	contract	contract	NOUN
iiclr-17530	859	6	the	the	DET
iiclr-17530	859	7	clauses	clause	NOUN
iiclr-17530	859	8	of	of	ADP
iiclr-17530	859	9	the	the	DET
iiclr-17530	859	10	standard	standard	ADJ
iiclr-17530	859	11	player	player	NOUN
iiclr-17530	859	12	's	's	PART
iiclr-17530	859	13	contract	contract	NOUN
iiclr-17530	859	14	'	'	PUNCT
iiclr-17530	859	15	which	which	PRON
iiclr-17530	859	16	pertain	pertain	VERB
iiclr-17530	859	17	to	to	ADP
iiclr-17530	859	18	the	the	DET
iiclr-17530	859	19	conditioning	conditioning	NOUN
iiclr-17530	859	20	of	of	ADP
iiclr-17530	859	21	a	a	DET
iiclr-17530	859	22	professional	professional	ADJ
iiclr-17530	859	23	athlete	athlete	NOUN
iiclr-17530	859	24	in	in	ADP
iiclr-17530	859	25	a	a	DET
iiclr-17530	859	26	team	team	NOUN
iiclr-17530	859	27	sport	sport	NOUN
iiclr-17530	859	28	are	be	AUX
iiclr-17530	859	29	as	as	SCONJ
iiclr-17530	859	30	follows	follow	VERB
iiclr-17530	859	31	:	:	PUNCT
iiclr-17530	859	32	7	7	X
iiclr-17530	859	33	.	.	PUNCT
iiclr-17530	859	34	physical	physical	ADJ
iiclr-17530	859	35	condition	condition	NOUN
iiclr-17530	859	36	of	of	ADP
iiclr-17530	859	37	player	player	NOUN
iiclr-17530	859	38	.	.	PUNCT
iiclr-17530	860	1	(	(	PUNCT
iiclr-17530	860	2	a	a	X
iiclr-17530	860	3	)	)	PUNCT
iiclr-17530	860	4	standard	standard	NOUN
iiclr-17530	860	5	.	.	PUNCT
iiclr-17530	861	1	the	the	DET
iiclr-17530	861	2	player	player	NOUN
iiclr-17530	861	3	represents	represent	VERB
iiclr-17530	861	4	and	and	CCONJ
iiclr-17530	861	5	warrants	warrant	NOUN
iiclr-17530	861	6	that	that	PRON
iiclr-17530	861	7	he	he	PRON
iiclr-17530	861	8	is	be	AUX
iiclr-17530	861	9	and	and	CCONJ
iiclr-17530	861	10	shall	shall	AUX
iiclr-17530	861	11	continue	continue	VERB
iiclr-17530	861	12	to	to	PART
iiclr-17530	861	13	be	be	AUX
iiclr-17530	861	14	sufficiently	sufficiently	ADV
iiclr-17530	861	15	highly	highly	ADV
iiclr-17530	861	16	skilled	skilled	ADJ
iiclr-17530	861	17	in	in	ADP
iiclr-17530	861	18	all	all	DET
iiclr-17530	861	19	types	type	NOUN
iiclr-17530	861	20	of	of	ADP
iiclr-17530	861	21	[	[	PUNCT
iiclr-17530	861	22	insert	insert	VERB
iiclr-17530	861	23	the	the	DET
iiclr-17530	861	24	sport	sport	NOUN
iiclr-17530	861	25	]	]	PUNCT
iiclr-17530	861	26	team	team	NOUN
iiclr-17530	861	27	play	play	NOUN
iiclr-17530	861	28	,	,	PUNCT
iiclr-17530	861	29	to	to	PART
iiclr-17530	861	30	play	play	VERB
iiclr-17530	861	31	professional	professional	ADJ
iiclr-17530	861	32	[	[	X
iiclr-17530	861	33	insert	insert	ADJ
iiclr-17530	861	34	sport	sport	NOUN
iiclr-17530	861	35	]	]	PUNCT
iiclr-17530	861	36	of	of	ADP
iiclr-17530	861	37	the	the	DET
iiclr-17530	861	38	caliber	caliber	NOUN
iiclr-17530	861	39	required	require	VERB
iiclr-17530	861	40	by	by	ADP
iiclr-17530	861	41	the	the	DET
iiclr-17530	861	42	league	league	NOUN
iiclr-17530	861	43	and	and	CCONJ
iiclr-17530	861	44	by	by	ADP
iiclr-17530	861	45	the	the	DET
iiclr-17530	861	46	club	club	NOUN
iiclr-17530	861	47	,	,	PUNCT
iiclr-17530	861	48	and	and	CCONJ
iiclr-17530	861	49	that	that	SCONJ
iiclr-17530	861	50	he	he	PRON
iiclr-17530	861	51	is	be	AUX
iiclr-17530	861	52	and	and	CCONJ
iiclr-17530	861	53	shall	shall	AUX
iiclr-17530	861	54	continue	continue	VERB
iiclr-17530	861	55	to	to	PART
iiclr-17530	861	56	be	be	AUX
iiclr-17530	861	57	in	in	ADP
iiclr-17530	861	58	excellent	excellent	ADJ
iiclr-17530	861	59	physical	physical	ADJ
iiclr-17530	861	60	condition	condition	NOUN
iiclr-17530	861	61	,	,	PUNCT
iiclr-17530	861	62	and	and	CCONJ
iiclr-17530	861	63	shall	shall	AUX
iiclr-17530	861	64	perform	perform	VERB
iiclr-17530	861	65	his	his	PRON
iiclr-17530	861	66	services	service	NOUN
iiclr-17530	861	67	hereunder	hereunder	NOUN
iiclr-17530	861	68	to	to	ADP
iiclr-17530	861	69	the	the	DET
iiclr-17530	861	70	complete	complete	ADJ
iiclr-17530	861	71	satisfaction	satisfaction	NOUN
iiclr-17530	861	72	of	of	ADP
iiclr-17530	861	73	the	the	DET
iiclr-17530	861	74	club	club	NOUN
iiclr-17530	861	75	and	and	CCONJ
iiclr-17530	861	76	its	its	PRON
iiclr-17530	861	77	head	head	NOUN
iiclr-17530	861	78	coach.7	coach.7	NOUN
iiclr-17530	861	79	3	3	NUM
iiclr-17530	861	80	(	(	PUNCT
iiclr-17530	861	81	b	b	NOUN
iiclr-17530	861	82	)	)	PUNCT
iiclr-17530	861	83	failure	failure	NOUN
iiclr-17530	861	84	to	to	PART
iiclr-17530	861	85	maintain	maintain	VERB
iiclr-17530	861	86	standard	standard	NOUN
iiclr-17530	861	87	.	.	PUNCT
iiclr-17530	862	1	the	the	DET
iiclr-17530	862	2	club	club	NOUN
iiclr-17530	862	3	shall	shall	AUX
iiclr-17530	862	4	have	have	VERB
iiclr-17530	862	5	the	the	DET
iiclr-17530	862	6	right	right	NOUN
iiclr-17530	862	7	to	to	PART
iiclr-17530	862	8	terminate	terminate	VERB
iiclr-17530	862	9	this	this	DET
iiclr-17530	862	10	agreement	agreement	NOUN
iiclr-17530	862	11	should	should	AUX
iiclr-17530	862	12	any	any	PRON
iiclr-17530	862	13	of	of	ADP
iiclr-17530	862	14	the	the	DET
iiclr-17530	862	15	following	follow	VERB
iiclr-17530	862	16	events	event	NOUN
iiclr-17530	862	17	occur	occur	VERB
iiclr-17530	862	18	:	:	PUNCT
iiclr-17530	862	19	(	(	PUNCT
iiclr-17530	862	20	i	i	NOUN
iiclr-17530	862	21	)	)	PUNCT
iiclr-17530	862	22	if	if	SCONJ
iiclr-17530	862	23	the	the	DET
iiclr-17530	862	24	player	player	NOUN
iiclr-17530	862	25	fails	fail	VERB
iiclr-17530	862	26	to	to	PART
iiclr-17530	862	27	establish	establish	VERB
iiclr-17530	862	28	his	his	PRON
iiclr-17530	862	29	excellent	excellent	ADJ
iiclr-17530	862	30	physical	physical	ADJ
iiclr-17530	862	31	condition	condition	NOUN
iiclr-17530	862	32	to	to	ADP
iiclr-17530	862	33	the	the	DET
iiclr-17530	862	34	satisfaction	satisfaction	NOUN
iiclr-17530	862	35	of	of	ADP
iiclr-17530	862	36	the	the	DET
iiclr-17530	862	37	club	club	NOUN
iiclr-17530	862	38	physician	physician	NOUN
iiclr-17530	862	39	at	at	ADP
iiclr-17530	862	40	the	the	DET
iiclr-17530	862	41	physical	physical	ADJ
iiclr-17530	862	42	examination	examination	NOUN
iiclr-17530	862	43	;	;	PUNCT
iiclr-17530	862	44	(	(	PUNCT
iiclr-17530	862	45	ii	ii	NOUN
iiclr-17530	862	46	)	)	PUNCT
iiclr-17530	862	47	if	if	SCONJ
iiclr-17530	862	48	(	(	PUNCT
iiclr-17530	862	49	after	after	ADP
iiclr-17530	862	50	having	having	AUX
iiclr-17530	862	51	so	so	ADV
iiclr-17530	862	52	established	establish	VERB
iiclr-17530	862	53	his	his	PRON
iiclr-17530	862	54	excellent	excellent	ADJ
iiclr-17530	862	55	physical	physical	ADJ
iiclr-17530	862	56	condition	condition	NOUN
iiclr-17530	862	57	)	)	PUNCT
iiclr-17530	862	58	,	,	PUNCT
iiclr-17530	862	59	in	in	ADP
iiclr-17530	862	60	the	the	DET
iiclr-17530	862	61	opinion	opinion	NOUN
iiclr-17530	862	62	of	of	ADP
iiclr-17530	862	63	the	the	DET
iiclr-17530	862	64	head	head	NOUN
iiclr-17530	862	65	coach	coach	NOUN
iiclr-17530	862	66	,	,	PUNCT
iiclr-17530	862	67	the	the	DET
iiclr-17530	862	68	player	player	NOUN
iiclr-17530	862	69	does	do	AUX
iiclr-17530	862	70	not	not	PART
iiclr-17530	862	71	maintain	maintain	VERB
iiclr-17530	862	72	himself	himself	PRON
iiclr-17530	862	73	in	in	ADP
iiclr-17530	862	74	such	such	ADJ
iiclr-17530	862	75	excellent	excellent	ADJ
iiclr-17530	862	76	physical	physical	ADJ
iiclr-17530	862	77	condition	condition	NOUN
iiclr-17530	862	78	....	....	PUNCT
iiclr-17530	862	79	"	"	PUNCT
iiclr-17530	863	1	the	the	DET
iiclr-17530	863	2	following	follow	VERB
iiclr-17530	863	3	provisions	provision	NOUN
iiclr-17530	863	4	are	be	AUX
iiclr-17530	863	5	excerpts	excerpt	NOUN
iiclr-17530	863	6	from	from	ADP
iiclr-17530	863	7	a	a	DET
iiclr-17530	863	8	standard	standard	ADJ
iiclr-17530	863	9	player	player	NOUN
iiclr-17530	863	10	's	's	PART
iiclr-17530	863	11	contract	contract	NOUN
iiclr-17530	863	12	which	which	PRON
iiclr-17530	863	13	is	be	AUX
iiclr-17530	863	14	used	use	VERB
iiclr-17530	863	15	for	for	ADP
iiclr-17530	863	16	the	the	DET
iiclr-17530	863	17	national	national	PROPN
iiclr-17530	863	18	football	football	PROPN
iiclr-17530	863	19	league	league	PROPN
iiclr-17530	863	20	(	(	PUNCT
iiclr-17530	863	21	nfl	nfl	PROPN
iiclr-17530	863	22	)	)	PUNCT
iiclr-17530	863	23	.	.	PUNCT
iiclr-17530	864	1	8	8	X
iiclr-17530	864	2	.	.	PUNCT
iiclr-17530	864	3	physical	physical	ADJ
iiclr-17530	864	4	condition	condition	NOUN
iiclr-17530	864	5	player	player	NOUN
iiclr-17530	864	6	represents	represent	VERB
iiclr-17530	864	7	to	to	PART
iiclr-17530	864	8	club	club	VERB
iiclr-17530	864	9	that	that	SCONJ
iiclr-17530	864	10	he	he	PRON
iiclr-17530	864	11	is	be	AUX
iiclr-17530	864	12	and	and	CCONJ
iiclr-17530	864	13	will	will	AUX
iiclr-17530	864	14	maintain	maintain	VERB
iiclr-17530	864	15	himself	himself	PRON
iiclr-17530	864	16	in	in	ADP
iiclr-17530	864	17	excellent	excellent	ADJ
iiclr-17530	864	18	physical	physical	ADJ
iiclr-17530	864	19	condition	condition	NOUN
iiclr-17530	864	20	....	....	PUNCT
iiclr-17530	865	1	if	if	SCONJ
iiclr-17530	865	2	player	player	NOUN
iiclr-17530	865	3	fails	fail	VERB
iiclr-17530	865	4	to	to	PART
iiclr-17530	865	5	establish	establish	VERB
iiclr-17530	865	6	172	172	NUM
iiclr-17530	865	7	.	.	PUNCT
iiclr-17530	866	1	the	the	DET
iiclr-17530	866	2	standard	standard	ADJ
iiclr-17530	866	3	player	player	NOUN
iiclr-17530	866	4	's	's	PART
iiclr-17530	866	5	contract	contract	NOUN
iiclr-17530	866	6	is	be	AUX
iiclr-17530	866	7	a	a	DET
iiclr-17530	866	8	contract	contract	NOUN
iiclr-17530	866	9	provided	provide	VERB
iiclr-17530	866	10	for	for	ADP
iiclr-17530	866	11	by	by	ADP
iiclr-17530	866	12	the	the	DET
iiclr-17530	866	13	various	various	ADJ
iiclr-17530	866	14	professional	professional	ADJ
iiclr-17530	866	15	leagues	league	NOUN
iiclr-17530	866	16	in	in	ADP
iiclr-17530	866	17	order	order	NOUN
iiclr-17530	866	18	to	to	PART
iiclr-17530	866	19	set	set	VERB
iiclr-17530	866	20	minimum	minimum	ADJ
iiclr-17530	866	21	uniform	uniform	ADJ
iiclr-17530	866	22	provisions	provision	NOUN
iiclr-17530	866	23	in	in	ADP
iiclr-17530	866	24	which	which	PRON
iiclr-17530	866	25	players	player	NOUN
iiclr-17530	866	26	and	and	CCONJ
iiclr-17530	866	27	their	their	PRON
iiclr-17530	866	28	agents	agent	NOUN
iiclr-17530	866	29	may	may	AUX
iiclr-17530	866	30	follow	follow	VERB
iiclr-17530	866	31	.	.	PUNCT
iiclr-17530	867	1	the	the	DET
iiclr-17530	867	2	standard	standard	ADJ
iiclr-17530	867	3	player	player	NOUN
iiclr-17530	867	4	's	's	PART
iiclr-17530	867	5	contract	contract	NOUN
iiclr-17530	867	6	is	be	AUX
iiclr-17530	867	7	applicable	applicable	ADJ
iiclr-17530	867	8	to	to	ADP
iiclr-17530	867	9	all	all	DET
iiclr-17530	867	10	athletes	athlete	NOUN
iiclr-17530	867	11	of	of	ADP
iiclr-17530	867	12	the	the	DET
iiclr-17530	867	13	respective	respective	ADJ
iiclr-17530	867	14	leagues	league	NOUN
iiclr-17530	867	15	to	to	ADP
iiclr-17530	867	16	the	the	DET
iiclr-17530	867	17	extent	extent	NOUN
iiclr-17530	867	18	that	that	SCONJ
iiclr-17530	867	19	the	the	DET
iiclr-17530	867	20	athletes	athlete	NOUN
iiclr-17530	867	21	decide	decide	VERB
iiclr-17530	867	22	to	to	PART
iiclr-17530	867	23	use	use	VERB
iiclr-17530	867	24	the	the	DET
iiclr-17530	867	25	standard	standard	ADJ
iiclr-17530	867	26	player	player	NOUN
iiclr-17530	867	27	's	's	PART
iiclr-17530	867	28	contract	contract	NOUN
iiclr-17530	867	29	as	as	ADP
iiclr-17530	867	30	their	their	PRON
iiclr-17530	867	31	employment	employment	NOUN
iiclr-17530	867	32	.	.	PUNCT
iiclr-17530	868	1	thus	thus	ADV
iiclr-17530	868	2	,	,	PUNCT
iiclr-17530	868	3	the	the	DET
iiclr-17530	868	4	standard	standard	ADJ
iiclr-17530	868	5	player	player	NOUN
iiclr-17530	868	6	's	's	PART
iiclr-17530	868	7	contract	contract	NOUN
iiclr-17530	868	8	will	will	AUX
iiclr-17530	868	9	apply	apply	VERB
iiclr-17530	868	10	to	to	ADP
iiclr-17530	868	11	both	both	DET
iiclr-17530	868	12	u.s	u.s	PROPN
iiclr-17530	868	13	.	.	PROPN
iiclr-17530	868	14	as	as	ADV
iiclr-17530	868	15	well	well	ADV
iiclr-17530	868	16	as	as	ADP
iiclr-17530	868	17	canadian	canadian	ADJ
iiclr-17530	868	18	athletes	athlete	NOUN
iiclr-17530	868	19	.	.	PUNCT
iiclr-17530	869	1	173	173	NUM
iiclr-17530	869	2	.	.	NOUN
iiclr-17530	869	3	13	13	NUM
iiclr-17530	869	4	rabkn	rabkn	NOUN
iiclr-17530	869	5	&	&	CCONJ
iiclr-17530	869	6	johnson	johnson	PROPN
iiclr-17530	869	7	,	,	PUNCT
iiclr-17530	869	8	current	current	ADJ
iiclr-17530	869	9	legal	legal	ADJ
iiclr-17530	869	10	forms	form	NOUN
iiclr-17530	869	11	with	with	ADP
iiclr-17530	869	12	tax	tax	NOUN
iiclr-17530	869	13	analysis	analysis	NOUN
iiclr-17530	869	14	§	§	PROPN
iiclr-17530	869	15	12.74(1988	12.74(1988	NUM
iiclr-17530	869	16	)	)	PUNCT
iiclr-17530	869	17	(	(	PUNCT
iiclr-17530	869	18	emphasis	emphasis	NOUN
iiclr-17530	869	19	added	add	VERB
iiclr-17530	869	20	)	)	PUNCT
iiclr-17530	869	21	.	.	PUNCT
iiclr-17530	870	1	174	174	NUM
iiclr-17530	870	2	.	.	PUNCT
iiclr-17530	871	1	i	i	PRON
iiclr-17530	871	2	d.	d.	PROPN
iiclr-17530	871	3	(	(	PUNCT
iiclr-17530	871	4	emphasis	emphasis	NOUN
iiclr-17530	871	5	added	add	VERB
iiclr-17530	871	6	)	)	PUNCT
iiclr-17530	871	7	.	.	PUNCT
iiclr-17530	872	1	1999	1999	NUM
iiclr-17530	872	2	]	]	X
iiclr-17530	872	3	ind	ind	NOUN
iiclr-17530	872	4	.	.	PUNCT
iiclr-17530	873	1	int'l	int'l	PROPN
iiclr-17530	873	2	&	&	CCONJ
iiclr-17530	873	3	comp	comp	PROPN
iiclr-17530	873	4	.	.	PUNCT
iiclr-17530	874	1	l.	l.	PROPN
iiclr-17530	874	2	rev	rev	PROPN
iiclr-17530	874	3	.	.	PROPN
iiclr-17530	874	4	or	or	CCONJ
iiclr-17530	874	5	maintain	maintain	VERB
iiclr-17530	874	6	his	his	PRON
iiclr-17530	874	7	excellent	excellent	ADJ
iiclr-17530	874	8	physical	physical	ADJ
iiclr-17530	874	9	condition	condition	NOUN
iiclr-17530	874	10	to	to	ADP
iiclr-17530	874	11	the	the	DET
iiclr-17530	874	12	satisfaction	satisfaction	NOUN
iiclr-17530	874	13	of	of	ADP
iiclr-17530	874	14	the	the	DET
iiclr-17530	874	15	club	club	NOUN
iiclr-17530	874	16	physician	physician	NOUN
iiclr-17530	874	17	,	,	PUNCT
iiclr-17530	874	18	or	or	CCONJ
iiclr-17530	874	19	make	make	VERB
iiclr-17530	874	20	the	the	DET
iiclr-17530	874	21	required	require	VERB
iiclr-17530	874	22	full	full	ADJ
iiclr-17530	874	23	and	and	CCONJ
iiclr-17530	874	24	complete	complete	ADJ
iiclr-17530	874	25	disclosure	disclosure	NOUN
iiclr-17530	874	26	and	and	CCONJ
iiclr-17530	874	27	good	good	ADJ
iiclr-17530	874	28	faith	faith	NOUN
iiclr-17530	874	29	responses	response	NOUN
iiclr-17530	874	30	to	to	ADP
iiclr-17530	874	31	the	the	DET
iiclr-17530	874	32	club	club	NOUN
iiclr-17530	874	33	physician	physician	NOUN
iiclr-17530	874	34	,	,	PUNCT
iiclr-17530	874	35	then	then	ADV
iiclr-17530	874	36	club	club	NOUN
iiclr-17530	874	37	may	may	AUX
iiclr-17530	874	38	terminate	terminate	VERB
iiclr-17530	874	39	this	this	DET
iiclr-17530	874	40	contract	contract	NOUN
iiclr-17530	874	41	.	.	PUNCT
iiclr-17530	875	1	75	75	NUM
iiclr-17530	876	1	filing	file	VERB
iiclr-17530	876	2	this	this	DET
iiclr-17530	876	3	contract	contract	NOUN
iiclr-17530	876	4	will	will	AUX
iiclr-17530	876	5	be	be	AUX
iiclr-17530	876	6	valid	valid	ADJ
iiclr-17530	876	7	and	and	CCONJ
iiclr-17530	876	8	binding	bind	VERB
iiclr-17530	876	9	upon	upon	SCONJ
iiclr-17530	876	10	player	player	NOUN
iiclr-17530	876	11	and	and	CCONJ
iiclr-17530	876	12	club	club	NOUN
iiclr-17530	876	13	immediately	immediately	ADV
iiclr-17530	876	14	upon	upon	SCONJ
iiclr-17530	876	15	execution	execution	NOUN
iiclr-17530	876	16	....	....	PUNCT
iiclr-17530	877	1	the	the	DET
iiclr-17530	877	2	commissioner	commissioner	NOUN
iiclr-17530	877	3	will	will	AUX
iiclr-17530	877	4	have	have	VERB
iiclr-17530	877	5	the	the	DET
iiclr-17530	877	6	right	right	NOUN
iiclr-17530	877	7	to	to	PART
iiclr-17530	877	8	disapprove	disapprove	VERB
iiclr-17530	877	9	this	this	DET
iiclr-17530	877	10	contract	contract	NOUN
iiclr-17530	877	11	on	on	ADP
iiclr-17530	877	12	reasonable	reasonable	ADJ
iiclr-17530	877	13	grounds	ground	NOUN
iiclr-17530	877	14	,	,	PUNCT
iiclr-17530	877	15	including	include	VERB
iiclr-17530	877	16	but	but	CCONJ
iiclr-17530	877	17	not	not	PART
iiclr-17530	877	18	limited	limit	VERB
iiclr-17530	877	19	to	to	ADP
iiclr-17530	877	20	an	an	DET
iiclr-17530	877	21	attempt	attempt	NOUN
iiclr-17530	877	22	by	by	ADP
iiclr-17530	877	23	the	the	DET
iiclr-17530	877	24	parties	party	NOUN
iiclr-17530	877	25	to	to	PART
iiclr-17530	877	26	abridge	abridge	VERB
iiclr-17530	877	27	or	or	CCONJ
iiclr-17530	877	28	impair	impair	VERB
iiclr-17530	877	29	the	the	DET
iiclr-17530	877	30	rights	right	NOUN
iiclr-17530	877	31	of	of	ADP
iiclr-17530	877	32	any	any	DET
iiclr-17530	877	33	other	other	ADJ
iiclr-17530	877	34	club	club	NOUN
iiclr-17530	877	35	,	,	PUNCT
iiclr-17530	877	36	uncertainty	uncertainty	NOUN
iiclr-17530	877	37	or	or	CCONJ
iiclr-17530	877	38	incompleteness	incompleteness	NOUN
iiclr-17530	877	39	in	in	ADP
iiclr-17530	877	40	expression	expression	NOUN
iiclr-17530	877	41	of	of	ADP
iiclr-17530	877	42	the	the	DET
iiclr-17530	877	43	parties	party	NOUN
iiclr-17530	877	44	'	'	PART
iiclr-17530	877	45	respective	respective	ADJ
iiclr-17530	877	46	rights	right	NOUN
iiclr-17530	877	47	and	and	CCONJ
iiclr-17530	877	48	obligations	obligation	NOUN
iiclr-17530	877	49	,	,	PUNCT
iiclr-17530	877	50	or	or	CCONJ
iiclr-17530	877	51	conflict	conflict	NOUN
iiclr-17530	877	52	between	between	ADP
iiclr-17530	877	53	the	the	DET
iiclr-17530	877	54	terms	term	NOUN
iiclr-17530	877	55	of	of	ADP
iiclr-17530	877	56	this	this	DET
iiclr-17530	877	57	contract	contract	NOUN
iiclr-17530	877	58	and	and	CCONJ
iiclr-17530	877	59	any	any	DET
iiclr-17530	877	60	collective	collective	ADJ
iiclr-17530	877	61	bargaining	bargaining	NOUN
iiclr-17530	877	62	agreement	agreement	NOUN
iiclr-17530	877	63	then	then	ADV
iiclr-17530	877	64	in	in	ADP
iiclr-17530	877	65	existence	existence	NOUN
iiclr-17530	877	66	....	....	PUNCT
iiclr-17530	878	1	on	on	ADP
iiclr-17530	878	2	the	the	DET
iiclr-17530	878	3	receipt	receipt	NOUN
iiclr-17530	878	4	of	of	ADP
iiclr-17530	878	5	notice	notice	NOUN
iiclr-17530	878	6	of	of	ADP
iiclr-17530	878	7	disapproval	disapproval	NOUN
iiclr-17530	878	8	and	and	CCONJ
iiclr-17530	878	9	termination	termination	NOUN
iiclr-17530	878	10	,	,	PUNCT
iiclr-17530	878	11	both	both	DET
iiclr-17530	878	12	parties	party	NOUN
iiclr-17530	878	13	will	will	AUX
iiclr-17530	878	14	be	be	AUX
iiclr-17530	878	15	relieved	relieve	VERB
iiclr-17530	878	16	of	of	ADP
iiclr-17530	878	17	their	their	PRON
iiclr-17530	878	18	respective	respective	ADJ
iiclr-17530	878	19	rights	right	NOUN
iiclr-17530	878	20	and	and	CCONJ
iiclr-17530	878	21	obligations	obligation	NOUN
iiclr-17530	878	22	under	under	ADP
iiclr-17530	878	23	this	this	DET
iiclr-17530	878	24	contract	contract	NOUN
iiclr-17530	878	25	.	.	PUNCT
iiclr-17530	879	1	6	6	NUM
iiclr-17530	879	2	special	special	ADJ
iiclr-17530	879	3	provisions	provision	NOUN
iiclr-17530	879	4	this	this	DET
iiclr-17530	879	5	paragraph	paragraph	NOUN
iiclr-17530	879	6	of	of	ADP
iiclr-17530	879	7	the	the	DET
iiclr-17530	879	8	standard	standard	ADJ
iiclr-17530	879	9	player	player	NOUN
iiclr-17530	879	10	's	's	PART
iiclr-17530	879	11	contract	contract	NOUN
iiclr-17530	879	12	is	be	AUX
iiclr-17530	879	13	the	the	DET
iiclr-17530	879	14	section	section	NOUN
iiclr-17530	879	15	where	where	SCONJ
iiclr-17530	879	16	the	the	DET
iiclr-17530	879	17	parties	party	NOUN
iiclr-17530	879	18	may	may	AUX
iiclr-17530	879	19	insert	insert	VERB
iiclr-17530	879	20	additional	additional	ADJ
iiclr-17530	879	21	provisions	provision	NOUN
iiclr-17530	879	22	including	include	VERB
iiclr-17530	879	23	signing	sign	VERB
iiclr-17530	879	24	bonuses	bonus	NOUN
iiclr-17530	879	25	or	or	CCONJ
iiclr-17530	879	26	incentive	incentive	NOUN
iiclr-17530	879	27	or	or	CCONJ
iiclr-17530	879	28	performance	performance	NOUN
iiclr-17530	879	29	bonuses	bonus	NOUN
iiclr-17530	879	30	.	.	PUNCT
iiclr-17530	880	1	77	77	NUM
iiclr-17530	880	2	this	this	PRON
iiclr-17530	880	3	may	may	AUX
iiclr-17530	880	4	also	also	ADV
iiclr-17530	880	5	be	be	AUX
iiclr-17530	880	6	the	the	DET
iiclr-17530	880	7	section	section	NOUN
iiclr-17530	880	8	of	of	ADP
iiclr-17530	880	9	the	the	DET
iiclr-17530	880	10	standard	standard	ADJ
iiclr-17530	880	11	player	player	NOUN
iiclr-17530	880	12	's	's	PART
iiclr-17530	880	13	contract	contract	NOUN
iiclr-17530	880	14	where	where	SCONJ
iiclr-17530	880	15	an	an	DET
iiclr-17530	880	16	athlete	athlete	NOUN
iiclr-17530	880	17	,	,	PUNCT
iiclr-17530	880	18	wishing	wish	VERB
iiclr-17530	880	19	to	to	PART
iiclr-17530	880	20	include	include	VERB
iiclr-17530	880	21	off	off	ADP
iiclr-17530	880	22	-	-	PUNCT
iiclr-17530	880	23	season	season	NOUN
iiclr-17530	880	24	conditioning	conditioning	NOUN
iiclr-17530	880	25	programs	program	NOUN
iiclr-17530	880	26	,	,	PUNCT
iiclr-17530	880	27	may	may	AUX
iiclr-17530	880	28	state	state	VERB
iiclr-17530	880	29	this	this	DET
iiclr-17530	880	30	desire	desire	NOUN
iiclr-17530	880	31	in	in	ADP
iiclr-17530	880	32	a	a	DET
iiclr-17530	880	33	manner	manner	NOUN
iiclr-17530	880	34	such	such	ADJ
iiclr-17530	880	35	that	that	SCONJ
iiclr-17530	880	36	it	it	PRON
iiclr-17530	880	37	will	will	AUX
iiclr-17530	880	38	be	be	AUX
iiclr-17530	880	39	interpreted	interpret	VERB
iiclr-17530	880	40	as	as	ADP
iiclr-17530	880	41	a	a	DET
iiclr-17530	880	42	promise	promise	NOUN
iiclr-17530	880	43	as	as	SCONJ
iiclr-17530	880	44	opposed	oppose	VERB
iiclr-17530	880	45	to	to	ADP
iiclr-17530	880	46	a	a	DET
iiclr-17530	880	47	condition	condition	NOUN
iiclr-17530	880	48	of	of	ADP
iiclr-17530	880	49	employment	employment	NOUN
iiclr-17530	880	50	.	.	PUNCT
iiclr-17530	881	1	this	this	PRON
iiclr-17530	881	2	may	may	AUX
iiclr-17530	881	3	also	also	ADV
iiclr-17530	881	4	be	be	AUX
iiclr-17530	881	5	the	the	DET
iiclr-17530	881	6	section	section	NOUN
iiclr-17530	881	7	of	of	ADP
iiclr-17530	881	8	the	the	DET
iiclr-17530	881	9	standard	standard	ADJ
iiclr-17530	881	10	player	player	NOUN
iiclr-17530	881	11	's	's	PART
iiclr-17530	881	12	contract	contract	NOUN
iiclr-17530	881	13	where	where	SCONJ
iiclr-17530	881	14	the	the	DET
iiclr-17530	881	15	athlete	athlete	NOUN
iiclr-17530	881	16	describes	describe	VERB
iiclr-17530	881	17	what	what	PRON
iiclr-17530	881	18	the	the	DET
iiclr-17530	881	19	conditioning	conditioning	NOUN
iiclr-17530	881	20	program	program	NOUN
iiclr-17530	881	21	consists	consist	VERB
iiclr-17530	881	22	of	of	ADP
iiclr-17530	881	23	and	and	CCONJ
iiclr-17530	881	24	where	where	SCONJ
iiclr-17530	881	25	the	the	DET
iiclr-17530	881	26	conditioning	conditioning	NOUN
iiclr-17530	881	27	is	be	AUX
iiclr-17530	881	28	to	to	PART
iiclr-17530	881	29	be	be	AUX
iiclr-17530	881	30	performed	perform	VERB
iiclr-17530	881	31	.	.	PUNCT
iiclr-17530	882	1	however	however	ADV
iiclr-17530	882	2	,	,	PUNCT
iiclr-17530	882	3	any	any	DET
iiclr-17530	882	4	additional	additional	ADJ
iiclr-17530	882	5	provisions	provision	NOUN
iiclr-17530	882	6	that	that	PRON
iiclr-17530	882	7	are	be	AUX
iiclr-17530	882	8	included	include	VERB
iiclr-17530	882	9	in	in	ADP
iiclr-17530	882	10	the	the	DET
iiclr-17530	882	11	special	special	ADJ
iiclr-17530	882	12	provisions	provision	NOUN
iiclr-17530	882	13	section	section	NOUN
iiclr-17530	882	14	of	of	ADP
iiclr-17530	882	15	paragraph	paragraph	NOUN
iiclr-17530	882	16	twenty	twenty	NUM
iiclr-17530	882	17	-	-	PUNCT
iiclr-17530	882	18	four	four	NUM
iiclr-17530	882	19	are	be	AUX
iiclr-17530	882	20	still	still	ADV
iiclr-17530	882	21	subject	subject	ADJ
iiclr-17530	882	22	to	to	ADP
iiclr-17530	882	23	paragraph	paragraph	NOUN
iiclr-17530	882	24	nineteen	nineteen	NUM
iiclr-17530	882	25	and	and	CCONJ
iiclr-17530	882	26	the	the	DET
iiclr-17530	882	27	commissioner	commissioner	NOUN
iiclr-17530	882	28	may	may	AUX
iiclr-17530	882	29	disapprove	disapprove	VERB
iiclr-17530	882	30	.	.	PUNCT
iiclr-17530	883	1	'78	'78	NUM
iiclr-17530	883	2	most	most	ADV
iiclr-17530	883	3	often	often	ADV
iiclr-17530	883	4	,	,	PUNCT
iiclr-17530	883	5	it	it	PRON
iiclr-17530	883	6	is	be	AUX
iiclr-17530	883	7	the	the	DET
iiclr-17530	883	8	provisions	provision	NOUN
iiclr-17530	883	9	in	in	ADP
iiclr-17530	883	10	paragraph	paragraph	NOUN
iiclr-17530	883	11	twenty	twenty	NUM
iiclr-17530	883	12	-	-	PUNCT
iiclr-17530	883	13	four	four	NUM
iiclr-17530	883	14	which	which	PRON
iiclr-17530	883	15	trigger	trigger	NOUN
iiclr-17530	883	16	disapproval	disapproval	NOUN
iiclr-17530	883	17	if	if	SCONJ
iiclr-17530	883	18	the	the	DET
iiclr-17530	883	19	terms	term	NOUN
iiclr-17530	883	20	added	add	VERB
iiclr-17530	883	21	are	be	AUX
iiclr-17530	883	22	so	so	ADV
iiclr-17530	883	23	vague	vague	ADJ
iiclr-17530	883	24	or	or	CCONJ
iiclr-17530	883	25	incomplete	incomplete	ADJ
iiclr-17530	883	26	that	that	SCONJ
iiclr-17530	883	27	a	a	DET
iiclr-17530	883	28	dispute	dispute	NOUN
iiclr-17530	883	29	is	be	AUX
iiclr-17530	883	30	likely	likely	ADJ
iiclr-17530	883	31	to	to	PART
iiclr-17530	883	32	arise	arise	VERB
iiclr-17530	883	33	,	,	PUNCT
iiclr-17530	883	34	or	or	CCONJ
iiclr-17530	883	35	if	if	SCONJ
iiclr-17530	883	36	the	the	DET
iiclr-17530	883	37	added	add	VERB
iiclr-17530	883	38	terms	term	NOUN
iiclr-17530	883	39	will	will	AUX
iiclr-17530	883	40	impair	impair	VERB
iiclr-17530	883	41	the	the	DET
iiclr-17530	883	42	rights	right	NOUN
iiclr-17530	883	43	of	of	ADP
iiclr-17530	883	44	some	some	DET
iiclr-17530	883	45	other	other	ADJ
iiclr-17530	883	46	club	club	NOUN
iiclr-17530	883	47	in	in	ADP
iiclr-17530	883	48	the	the	DET
iiclr-17530	883	49	same	same	ADJ
iiclr-17530	883	50	league	league	NOUN
iiclr-17530	883	51	as	as	ADP
iiclr-17530	883	52	the	the	DET
iiclr-17530	883	53	athlete	athlete	NOUN
iiclr-17530	883	54	under	under	ADP
iiclr-17530	883	55	contract	contract	NOUN
iiclr-17530	883	56	.	.	PUNCT
iiclr-17530	884	1	79	79	NUM
iiclr-17530	884	2	175	175	NUM
iiclr-17530	884	3	.	.	PUNCT
iiclr-17530	885	1	garyr	garyr	PROPN
iiclr-17530	885	2	.	.	PUNCT
iiclr-17530	886	1	roberts	roberts	PROPN
iiclr-17530	886	2	,	,	PUNCT
iiclr-17530	886	3	the	the	DET
iiclr-17530	886	4	first	first	ADJ
iiclr-17530	886	5	annual	annual	ADJ
iiclr-17530	886	6	sports	sport	NOUN
iiclr-17530	886	7	dollars	dollar	NOUN
iiclr-17530	886	8	&	&	CCONJ
iiclr-17530	886	9	sense	sense	PROPN
iiclr-17530	886	10	conference	conference	NOUN
iiclr-17530	886	11	:	:	PUNCT
iiclr-17530	886	12	a	a	DET
iiclr-17530	886	13	symposium	symposium	NOUN
iiclr-17530	886	14	on	on	ADP
iiclr-17530	886	15	sports	sport	NOUN
iiclr-17530	886	16	industry	industry	NOUN
iiclr-17530	886	17	contracts	contract	NOUN
iiclr-17530	886	18	and	and	CCONJ
iiclr-17530	886	19	negotiations	negotiation	NOUN
iiclr-17530	886	20	-	-	PUNCT
iiclr-17530	886	21	interpreting	interpret	VERB
iiclr-17530	886	22	the	the	DET
iiclr-17530	886	23	nfl	nfl	PROPN
iiclr-17530	886	24	player	player	PROPN
iiclr-17530	886	25	contract	contract	NOUN
iiclr-17530	886	26	,	,	PUNCT
iiclr-17530	886	27	3	3	NUM
iiclr-17530	886	28	marq	marq	NOUN
iiclr-17530	886	29	.	.	PUNCT
iiclr-17530	887	1	sports	sport	NOUN
iiclr-17530	887	2	l.	l.	PROPN
iiclr-17530	887	3	29	29	NUM
iiclr-17530	887	4	,	,	PUNCT
iiclr-17530	887	5	40	40	NUM
iiclr-17530	887	6	(	(	PUNCT
iiclr-17530	887	7	1992	1992	NUM
iiclr-17530	887	8	)	)	PUNCT
iiclr-17530	887	9	.	.	PUNCT
iiclr-17530	888	1	176	176	NUM
iiclr-17530	888	2	.	.	PUNCT
iiclr-17530	889	1	i	i	PRON
iiclr-17530	889	2	d.	d.	PROPN
iiclr-17530	889	3	at	at	ADP
iiclr-17530	889	4	42	42	NUM
iiclr-17530	889	5	-	-	SYM
iiclr-17530	889	6	43	43	NUM
iiclr-17530	889	7	.	.	PUNCT
iiclr-17530	890	1	177	177	NUM
iiclr-17530	890	2	.	.	PUNCT
iiclr-17530	891	1	see	see	VERB
iiclr-17530	891	2	i	i	PRON
iiclr-17530	891	3	d.	d.	PROPN
iiclr-17530	891	4	at	at	ADP
iiclr-17530	891	5	37	37	NUM
iiclr-17530	891	6	.	.	NOUN
iiclr-17530	891	7	178	178	NUM
iiclr-17530	891	8	.	.	PUNCT
iiclr-17530	892	1	see	see	VERB
iiclr-17530	892	2	i	i	PRON
iiclr-17530	892	3	d.	d.	PROPN
iiclr-17530	892	4	179	179	NUM
iiclr-17530	892	5	.	.	PUNCT
iiclr-17530	893	1	see	see	VERB
iiclr-17530	893	2	i	i	PRON
iiclr-17530	893	3	d.	d.	PROPN
iiclr-17530	893	4	at	at	ADP
iiclr-17530	893	5	37	37	NUM
iiclr-17530	893	6	-	-	SYM
iiclr-17530	893	7	38	38	NUM
iiclr-17530	893	8	.	.	PUNCT
iiclr-17530	894	1	[	[	X
iiclr-17530	894	2	vol	vol	NOUN
iiclr-17530	894	3	.	.	PUNCT
iiclr-17530	895	1	10	10	NUM
iiclr-17530	895	2	:	:	SYM
iiclr-17530	895	3	1	1	NUM
iiclr-17530	895	4	the	the	DET
iiclr-17530	895	5	taxation	taxation	NOUN
iiclr-17530	895	6	of	of	ADP
iiclr-17530	895	7	professional	professional	ADJ
iiclr-17530	895	8	athletes	athletes	PROPN
iiclr-17530	895	9	c.	c.	PROPN
iiclr-17530	895	10	application	application	NOUN
iiclr-17530	895	11	of	of	ADP
iiclr-17530	895	12	duty	duty	NOUN
iiclr-17530	895	13	days	day	NOUN
iiclr-17530	895	14	to	to	ADP
iiclr-17530	895	15	player	player	NOUN
iiclr-17530	895	16	's	's	PART
iiclr-17530	895	17	contract	contract	NOUN
iiclr-17530	895	18	by	by	ADP
iiclr-17530	895	19	applying	apply	VERB
iiclr-17530	895	20	the	the	DET
iiclr-17530	895	21	language	language	NOUN
iiclr-17530	895	22	from	from	ADP
iiclr-17530	895	23	the	the	DET
iiclr-17530	895	24	fta	fta	PROPN
iiclr-17530	895	25	report	report	NOUN
iiclr-17530	895	26	regarding	regard	VERB
iiclr-17530	895	27	duty	duty	NOUN
iiclr-17530	895	28	days	day	NOUN
iiclr-17530	895	29	"	"	PUNCT
iiclr-17530	895	30	"	"	PUNCT
iiclr-17530	895	31	to	to	PART
iiclr-17530	895	32	stemkowski	stemkowski	VERB
iiclr-17530	895	33	and	and	CCONJ
iiclr-17530	895	34	favell	favell	ADJ
iiclr-17530	895	35	,	,	PUNCT
iiclr-17530	895	36	it	it	PRON
iiclr-17530	895	37	is	be	AUX
iiclr-17530	895	38	clear	clear	ADJ
iiclr-17530	895	39	that	that	SCONJ
iiclr-17530	895	40	an	an	DET
iiclr-17530	895	41	athlete	athlete	NOUN
iiclr-17530	895	42	will	will	AUX
iiclr-17530	895	43	be	be	AUX
iiclr-17530	895	44	able	able	ADJ
iiclr-17530	895	45	to	to	PART
iiclr-17530	895	46	include	include	VERB
iiclr-17530	895	47	days	day	NOUN
iiclr-17530	895	48	in	in	ADP
iiclr-17530	895	49	which	which	PRON
iiclr-17530	895	50	he	he	PRON
iiclr-17530	895	51	participates	participate	VERB
iiclr-17530	895	52	in	in	ADP
iiclr-17530	895	53	training	training	NOUN
iiclr-17530	895	54	and	and	CCONJ
iiclr-17530	895	55	conditioning	conditioning	NOUN
iiclr-17530	895	56	during	during	ADP
iiclr-17530	895	57	the	the	DET
iiclr-17530	895	58	off	off	ADJ
iiclr-17530	895	59	-	-	PUNCT
iiclr-17530	895	60	season	season	NOUN
iiclr-17530	895	61	,	,	PUNCT
iiclr-17530	895	62	as	as	ADV
iiclr-17530	895	63	long	long	ADV
iiclr-17530	895	64	as	as	SCONJ
iiclr-17530	895	65	the	the	DET
iiclr-17530	895	66	conditioning	conditioning	NOUN
iiclr-17530	895	67	program	program	NOUN
iiclr-17530	895	68	is	be	AUX
iiclr-17530	895	69	specified	specify	VERB
iiclr-17530	895	70	in	in	ADP
iiclr-17530	895	71	his	his	PRON
iiclr-17530	895	72	contract	contract	NOUN
iiclr-17530	895	73	and	and	CCONJ
iiclr-17530	895	74	is	be	AUX
iiclr-17530	895	75	performed	perform	VERB
iiclr-17530	895	76	at	at	ADP
iiclr-17530	895	77	the	the	DET
iiclr-17530	895	78	facilities	facility	NOUN
iiclr-17530	895	79	of	of	ADP
iiclr-17530	895	80	the	the	DET
iiclr-17530	895	81	team	team	NOUN
iiclr-17530	895	82	with	with	ADP
iiclr-17530	895	83	which	which	PRON
iiclr-17530	895	84	he	he	PRON
iiclr-17530	895	85	is	be	AUX
iiclr-17530	895	86	under	under	ADP
iiclr-17530	895	87	contract	contract	NOUN
iiclr-17530	895	88	.	.	PUNCT
iiclr-17530	895	89	'	'	PUNCT
iiclr-17530	896	1	8	8	NUM
iiclr-17530	896	2	'	'	PUNCT
iiclr-17530	896	3	if	if	SCONJ
iiclr-17530	896	4	the	the	DET
iiclr-17530	896	5	contract	contract	NOUN
iiclr-17530	896	6	is	be	AUX
iiclr-17530	896	7	framed	frame	VERB
iiclr-17530	896	8	so	so	SCONJ
iiclr-17530	896	9	that	that	SCONJ
iiclr-17530	896	10	the	the	DET
iiclr-17530	896	11	off	off	ADP
iiclr-17530	896	12	-	-	PUNCT
iiclr-17530	896	13	season	season	NOUN
iiclr-17530	896	14	conditioning	conditioning	NOUN
iiclr-17530	896	15	is	be	AUX
iiclr-17530	896	16	a	a	DET
iiclr-17530	896	17	promise	promise	NOUN
iiclr-17530	896	18	as	as	SCONJ
iiclr-17530	896	19	opposed	oppose	VERB
iiclr-17530	896	20	to	to	ADP
iiclr-17530	896	21	a	a	DET
iiclr-17530	896	22	condition	condition	NOUN
iiclr-17530	896	23	of	of	ADP
iiclr-17530	896	24	employment	employment	NOUN
iiclr-17530	896	25	,	,	PUNCT
iiclr-17530	896	26	the	the	DET
iiclr-17530	896	27	athlete	athlete	NOUN
iiclr-17530	896	28	will	will	AUX
iiclr-17530	896	29	be	be	AUX
iiclr-17530	896	30	able	able	ADJ
iiclr-17530	896	31	to	to	PART
iiclr-17530	896	32	decrease	decrease	VERB
iiclr-17530	896	33	the	the	DET
iiclr-17530	896	34	denominator	denominator	NOUN
iiclr-17530	896	35	in	in	ADP
iiclr-17530	896	36	his	his	PRON
iiclr-17530	896	37	duty	duty	NOUN
iiclr-17530	896	38	days	day	NOUN
iiclr-17530	896	39	fraction	fraction	NOUN
iiclr-17530	896	40	which	which	PRON
iiclr-17530	896	41	,	,	PUNCT
iiclr-17530	896	42	in	in	ADP
iiclr-17530	896	43	turn	turn	NOUN
iiclr-17530	896	44	,	,	PUNCT
iiclr-17530	896	45	will	will	AUX
iiclr-17530	896	46	make	make	VERB
iiclr-17530	896	47	the	the	DET
iiclr-17530	896	48	ratio	ratio	NOUN
iiclr-17530	896	49	smaller	small	ADJ
iiclr-17530	896	50	and	and	CCONJ
iiclr-17530	896	51	thus	thus	ADV
iiclr-17530	896	52	decrease	decrease	VERB
iiclr-17530	896	53	his	his	PRON
iiclr-17530	896	54	tax	tax	NOUN
iiclr-17530	896	55	liability	liability	NOUN
iiclr-17530	896	56	outside	outside	ADP
iiclr-17530	896	57	the	the	DET
iiclr-17530	896	58	state	state	NOUN
iiclr-17530	896	59	or	or	CCONJ
iiclr-17530	896	60	locality	locality	NOUN
iiclr-17530	896	61	of	of	ADP
iiclr-17530	896	62	residence	residence	NOUN
iiclr-17530	896	63	.	.	PUNCT
iiclr-17530	897	1	in	in	ADP
iiclr-17530	897	2	both	both	CCONJ
iiclr-17530	897	3	stemkowski	stemkowski	ADJ
iiclr-17530	897	4	and	and	CCONJ
iiclr-17530	897	5	favell	favell	PROPN
iiclr-17530	897	6	,	,	PUNCT
iiclr-17530	897	7	the	the	DET
iiclr-17530	897	8	courts	court	NOUN
iiclr-17530	897	9	held	hold	VERB
iiclr-17530	897	10	the	the	DET
iiclr-17530	897	11	provisions	provision	NOUN
iiclr-17530	897	12	in	in	ADP
iiclr-17530	897	13	the	the	DET
iiclr-17530	897	14	standard	standard	ADJ
iiclr-17530	897	15	players	player	NOUN
iiclr-17530	897	16	contracts	contract	VERB
iiclr-17530	897	17	in	in	ADP
iiclr-17530	897	18	regard	regard	NOUN
iiclr-17530	897	19	to	to	ADP
iiclr-17530	897	20	off	off	ADP
iiclr-17530	897	21	-	-	PUNCT
iiclr-17530	897	22	season	season	NOUN
iiclr-17530	897	23	conditioning	conditioning	NOUN
iiclr-17530	897	24	were	be	AUX
iiclr-17530	897	25	conditions	condition	NOUN
iiclr-17530	897	26	of	of	ADP
iiclr-17530	897	27	employment	employment	NOUN
iiclr-17530	897	28	and	and	CCONJ
iiclr-17530	897	29	not	not	PART
iiclr-17530	897	30	promises	promise	NOUN
iiclr-17530	897	31	of	of	ADP
iiclr-17530	897	32	employment	employment	NOUN
iiclr-17530	897	33	;	;	PUNCT
iiclr-17530	897	34	therefore	therefore	ADV
iiclr-17530	897	35	,	,	PUNCT
iiclr-17530	897	36	those	those	DET
iiclr-17530	897	37	days	day	NOUN
iiclr-17530	897	38	could	could	AUX
iiclr-17530	897	39	not	not	PART
iiclr-17530	897	40	be	be	AUX
iiclr-17530	897	41	included	include	VERB
iiclr-17530	897	42	as	as	ADP
iiclr-17530	897	43	duty	duty	NOUN
iiclr-17530	897	44	days	day	NOUN
iiclr-17530	897	45	in	in	ADP
iiclr-17530	897	46	calculating	calculate	VERB
iiclr-17530	897	47	the	the	DET
iiclr-17530	897	48	allocation	allocation	NOUN
iiclr-17530	897	49	of	of	ADP
iiclr-17530	897	50	income	income	NOUN
iiclr-17530	897	51	owed	owe	VERB
iiclr-17530	897	52	to	to	ADP
iiclr-17530	897	53	taxing	tax	VERB
iiclr-17530	897	54	agencies.8	agencies.8	PROPN
iiclr-17530	897	55	2	2	NUM
iiclr-17530	897	56	however	however	ADV
iiclr-17530	897	57	,	,	PUNCT
iiclr-17530	897	58	both	both	PRON
iiclr-17530	897	59	of	of	ADP
iiclr-17530	897	60	these	these	DET
iiclr-17530	897	61	cases	case	NOUN
iiclr-17530	897	62	were	be	AUX
iiclr-17530	897	63	decided	decide	VERB
iiclr-17530	897	64	before	before	ADP
iiclr-17530	897	65	the	the	DET
iiclr-17530	897	66	recommendations	recommendation	NOUN
iiclr-17530	897	67	given	give	VERB
iiclr-17530	897	68	by	by	ADP
iiclr-17530	897	69	the	the	DET
iiclr-17530	897	70	fta	fta	PROPN
iiclr-17530	897	71	.	.	PUNCT
iiclr-17530	898	1	"	"	PUNCT
iiclr-17530	898	2	3	3	NUM
iiclr-17530	898	3	by	by	ADP
iiclr-17530	898	4	applying	apply	VERB
iiclr-17530	898	5	the	the	DET
iiclr-17530	898	6	recommendations	recommendation	NOUN
iiclr-17530	898	7	offered	offer	VERB
iiclr-17530	898	8	by	by	ADP
iiclr-17530	898	9	the	the	DET
iiclr-17530	898	10	fta	fta	PROPN
iiclr-17530	898	11	regarding	regard	VERB
iiclr-17530	898	12	what	what	DET
iiclr-17530	898	13	days	day	NOUN
iiclr-17530	898	14	may	may	AUX
iiclr-17530	898	15	be	be	AUX
iiclr-17530	898	16	considered	consider	VERB
iiclr-17530	898	17	duty	duty	NOUN
iiclr-17530	898	18	days	day	NOUN
iiclr-17530	898	19	,	,	PUNCT
iiclr-17530	898	20	it	it	PRON
iiclr-17530	898	21	is	be	AUX
iiclr-17530	898	22	clear	clear	ADJ
iiclr-17530	898	23	that	that	SCONJ
iiclr-17530	898	24	an	an	DET
iiclr-17530	898	25	athlete	athlete	NOUN
iiclr-17530	898	26	would	would	AUX
iiclr-17530	898	27	be	be	AUX
iiclr-17530	898	28	able	able	ADJ
iiclr-17530	898	29	to	to	PART
iiclr-17530	898	30	include	include	VERB
iiclr-17530	898	31	off	off	ADP
iiclr-17530	898	32	-	-	PUNCT
iiclr-17530	898	33	season	season	NOUN
iiclr-17530	898	34	conditioning	conditioning	NOUN
iiclr-17530	898	35	as	as	ADP
iiclr-17530	898	36	duty	duty	NOUN
iiclr-17530	898	37	days	day	NOUN
iiclr-17530	898	38	,	,	PUNCT
iiclr-17530	898	39	thereby	thereby	ADV
iiclr-17530	898	40	decreasing	decrease	VERB
iiclr-17530	898	41	the	the	DET
iiclr-17530	898	42	denominator	denominator	NOUN
iiclr-17530	898	43	in	in	ADP
iiclr-17530	898	44	the	the	DET
iiclr-17530	898	45	ratio	ratio	NOUN
iiclr-17530	898	46	of	of	ADP
iiclr-17530	898	47	calculating	calculate	VERB
iiclr-17530	898	48	their	their	PRON
iiclr-17530	898	49	duty	duty	NOUN
iiclr-17530	898	50	days	day	NOUN
iiclr-17530	898	51	,	,	PUNCT
iiclr-17530	898	52	and	and	CCONJ
iiclr-17530	898	53	thus	thus	ADV
iiclr-17530	898	54	decreasing	decrease	VERB
iiclr-17530	898	55	the	the	DET
iiclr-17530	898	56	athlete	athlete	NOUN
iiclr-17530	898	57	's	's	PART
iiclr-17530	898	58	nonresident	nonresident	ADJ
iiclr-17530	898	59	tax	tax	NOUN
iiclr-17530	898	60	liability	liability	NOUN
iiclr-17530	898	61	.	.	PUNCT
iiclr-17530	899	1	the	the	DET
iiclr-17530	899	2	pertinent	pertinent	ADJ
iiclr-17530	899	3	provisions	provision	NOUN
iiclr-17530	899	4	of	of	ADP
iiclr-17530	899	5	the	the	DET
iiclr-17530	899	6	fta	fta	PROPN
iiclr-17530	899	7	report	report	PROPN
iiclr-17530	899	8	state	state	NOUN
iiclr-17530	899	9	that	that	SCONJ
iiclr-17530	899	10	"	"	PUNCT
iiclr-17530	899	11	duty	duty	NOUN
iiclr-17530	899	12	days	day	NOUN
iiclr-17530	899	13	includes	include	VERB
iiclr-17530	899	14	[	[	X
iiclr-17530	899	15	sic	sic	ADJ
iiclr-17530	899	16	]	]	PUNCT
iiclr-17530	899	17	days	day	NOUN
iiclr-17530	899	18	during	during	ADP
iiclr-17530	899	19	the	the	DET
iiclr-17530	899	20	off	off	ADJ
iiclr-17530	899	21	-	-	PUNCT
iiclr-17530	899	22	season	season	NOUN
iiclr-17530	899	23	when	when	SCONJ
iiclr-17530	899	24	a	a	DET
iiclr-17530	899	25	team	team	NOUN
iiclr-17530	899	26	member	member	NOUN
iiclr-17530	899	27	undertakes	undertake	VERB
iiclr-17530	899	28	training	training	NOUN
iiclr-17530	899	29	activities	activity	NOUN
iiclr-17530	899	30	as	as	ADP
iiclr-17530	899	31	part	part	NOUN
iiclr-17530	899	32	of	of	ADP
iiclr-17530	899	33	a	a	DET
iiclr-17530	899	34	team	team	NOUN
iiclr-17530	899	35	-	-	PUNCT
iiclr-17530	899	36	imposed	impose	VERB
iiclr-17530	899	37	program	program	NOUN
iiclr-17530	899	38	,	,	PUNCT
iiclr-17530	899	39	but	but	CCONJ
iiclr-17530	899	40	only	only	ADV
iiclr-17530	899	41	if	if	SCONJ
iiclr-17530	899	42	conducted	conduct	VERB
iiclr-17530	899	43	at	at	ADP
iiclr-17530	899	44	the	the	DET
iiclr-17530	899	45	facilities	facility	NOUN
iiclr-17530	899	46	of	of	ADP
iiclr-17530	899	47	the	the	DET
iiclr-17530	899	48	team	team	NOUN
iiclr-17530	899	49	.	.	PUNCT
iiclr-17530	899	50	"	"	PUNCT
iiclr-17530	899	51	''	''	PUNCT
iiclr-17530	899	52	from	from	ADP
iiclr-17530	899	53	this	this	DET
iiclr-17530	899	54	language	language	NOUN
iiclr-17530	899	55	it	it	PRON
iiclr-17530	899	56	is	be	AUX
iiclr-17530	899	57	clear	clear	ADJ
iiclr-17530	899	58	that	that	SCONJ
iiclr-17530	899	59	if	if	SCONJ
iiclr-17530	899	60	the	the	DET
iiclr-17530	899	61	contract	contract	NOUN
iiclr-17530	899	62	is	be	AUX
iiclr-17530	899	63	set	set	VERB
iiclr-17530	899	64	up	up	ADP
iiclr-17530	899	65	so	so	ADV
iiclr-17530	899	66	as	as	SCONJ
iiclr-17530	899	67	to	to	PART
iiclr-17530	899	68	make	make	VERB
iiclr-17530	899	69	it	it	PRON
iiclr-17530	899	70	a	a	DET
iiclr-17530	899	71	requirement	requirement	NOUN
iiclr-17530	899	72	that	that	SCONJ
iiclr-17530	899	73	the	the	DET
iiclr-17530	899	74	athlete	athlete	NOUN
iiclr-17530	899	75	must	must	AUX
iiclr-17530	899	76	perform	perform	VERB
iiclr-17530	899	77	off	off	ADP
iiclr-17530	899	78	-	-	PUNCT
iiclr-17530	899	79	season	season	NOUN
iiclr-17530	899	80	conditioning	conditioning	NOUN
iiclr-17530	899	81	,	,	PUNCT
iiclr-17530	899	82	and	and	CCONJ
iiclr-17530	899	83	the	the	DET
iiclr-17530	899	84	conditioning	conditioning	NOUN
iiclr-17530	899	85	consists	consist	VERB
iiclr-17530	899	86	of	of	ADP
iiclr-17530	899	87	a	a	DET
iiclr-17530	899	88	"	"	PUNCT
iiclr-17530	899	89	teamimposed	teamimposed	ADJ
iiclr-17530	899	90	program	program	NOUN
iiclr-17530	899	91	"	"	PUNCT
iiclr-17530	899	92	which	which	PRON
iiclr-17530	899	93	is	be	AUX
iiclr-17530	899	94	"	"	PUNCT
iiclr-17530	899	95	conducted	conduct	VERB
iiclr-17530	899	96	at	at	ADP
iiclr-17530	899	97	the	the	DET
iiclr-17530	899	98	facilities	facility	NOUN
iiclr-17530	899	99	of	of	ADP
iiclr-17530	899	100	the	the	DET
iiclr-17530	899	101	team	team	NOUN
iiclr-17530	899	102	,	,	PUNCT
iiclr-17530	899	103	"	"	PUNCT
iiclr-17530	899	104	the	the	DET
iiclr-17530	899	105	athlete	athlete	NOUN
iiclr-17530	899	106	may	may	AUX
iiclr-17530	899	107	be	be	AUX
iiclr-17530	899	108	able	able	ADJ
iiclr-17530	899	109	to	to	PART
iiclr-17530	899	110	include	include	VERB
iiclr-17530	899	111	these	these	DET
iiclr-17530	899	112	days	day	NOUN
iiclr-17530	899	113	as	as	ADP
iiclr-17530	899	114	duty	duty	NOUN
iiclr-17530	899	115	days	day	NOUN
iiclr-17530	899	116	and	and	CCONJ
iiclr-17530	899	117	thus	thus	ADV
iiclr-17530	899	118	decrease	decrease	VERB
iiclr-17530	899	119	his	his	PRON
iiclr-17530	899	120	180	180	NUM
iiclr-17530	899	121	.	.	PUNCT
iiclr-17530	900	1	see	see	VERB
iiclr-17530	900	2	supra	supra	PROPN
iiclr-17530	900	3	part	part	PROPN
iiclr-17530	900	4	iii.a	iii.a	PROPN
iiclr-17530	900	5	.	.	PUNCT
iiclr-17530	901	1	181	181	NUM
iiclr-17530	901	2	.	.	PUNCT
iiclr-17530	902	1	see	see	VERB
iiclr-17530	902	2	generally	generally	ADV
iiclr-17530	902	3	lloyd	lloyd	PROPN
iiclr-17530	902	4	e.	e.	PROPN
iiclr-17530	902	5	shefsky	shefsky	PROPN
iiclr-17530	902	6	&	&	CCONJ
iiclr-17530	902	7	daniel	daniel	PROPN
iiclr-17530	902	8	g.	g.	PROPN
iiclr-17530	902	9	pappano	pappano	PROPN
iiclr-17530	902	10	,	,	PUNCT
iiclr-17530	902	11	recent	recent	ADJ
iiclr-17530	902	12	tax	tax	NOUN
iiclr-17530	902	13	issues	issue	NOUN
iiclr-17530	902	14	affecting	affect	VERB
iiclr-17530	902	15	foreign	foreign	ADJ
iiclr-17530	902	16	athletes	athlete	NOUN
iiclr-17530	902	17	-	-	PUNCT
iiclr-17530	902	18	playing	play	VERB
iiclr-17530	902	19	hockey	hockey	NOUN
iiclr-17530	902	20	in	in	ADP
iiclr-17530	902	21	the	the	DET
iiclr-17530	902	22	united	united	PROPN
iiclr-17530	902	23	states	states	PROPN
iiclr-17530	902	24	,	,	PUNCT
iiclr-17530	902	25	8u	8u	PROPN
iiclr-17530	902	26	.	.	PUNCT
iiclr-17530	903	1	miami	miami	PROPN
iiclr-17530	903	2	ent	ent	PROPN
iiclr-17530	903	3	.	.	PROPN
iiclr-17530	903	4	&	&	CCONJ
iiclr-17530	903	5	sports	sports	PROPN
iiclr-17530	903	6	l.	l.	PROPN
iiclr-17530	903	7	rev	rev	PROPN
iiclr-17530	903	8	.	.	PROPN
iiclr-17530	903	9	71	71	NUM
iiclr-17530	903	10	,	,	PUNCT
iiclr-17530	903	11	82	82	NUM
iiclr-17530	903	12	(	(	PUNCT
iiclr-17530	903	13	1991	1991	NUM
iiclr-17530	903	14	)	)	PUNCT
iiclr-17530	903	15	(	(	PUNCT
iiclr-17530	903	16	discussing	discuss	VERB
iiclr-17530	903	17	that	that	SCONJ
iiclr-17530	903	18	if	if	SCONJ
iiclr-17530	903	19	off	off	ADP
iiclr-17530	903	20	-	-	PUNCT
iiclr-17530	903	21	season	season	NOUN
iiclr-17530	903	22	training	training	NOUN
iiclr-17530	903	23	is	be	AUX
iiclr-17530	903	24	to	to	PART
iiclr-17530	903	25	be	be	AUX
iiclr-17530	903	26	considered	consider	VERB
iiclr-17530	903	27	compensation	compensation	NOUN
iiclr-17530	903	28	under	under	ADP
iiclr-17530	903	29	the	the	DET
iiclr-17530	903	30	player	player	NOUN
iiclr-17530	903	31	's	's	PART
iiclr-17530	903	32	contract	contract	NOUN
iiclr-17530	903	33	,	,	PUNCT
iiclr-17530	903	34	the	the	DET
iiclr-17530	903	35	contract	contract	NOUN
iiclr-17530	903	36	must	must	AUX
iiclr-17530	903	37	be	be	AUX
iiclr-17530	903	38	drafted	draft	VERB
iiclr-17530	903	39	to	to	PART
iiclr-17530	903	40	create	create	VERB
iiclr-17530	903	41	an	an	DET
iiclr-17530	903	42	obligation	obligation	NOUN
iiclr-17530	903	43	on	on	ADP
iiclr-17530	903	44	the	the	DET
iiclr-17530	903	45	athlete	athlete	NOUN
iiclr-17530	903	46	to	to	PART
iiclr-17530	903	47	engage	engage	VERB
iiclr-17530	903	48	in	in	ADP
iiclr-17530	903	49	training	training	NOUN
iiclr-17530	903	50	activities	activity	NOUN
iiclr-17530	903	51	)	)	PUNCT
iiclr-17530	903	52	.	.	PUNCT
iiclr-17530	904	1	the	the	DET
iiclr-17530	904	2	article	article	NOUN
iiclr-17530	904	3	states	state	VERB
iiclr-17530	904	4	:	:	PUNCT
iiclr-17530	904	5	"	"	PUNCT
iiclr-17530	904	6	the	the	DET
iiclr-17530	904	7	lesson	lesson	NOUN
iiclr-17530	904	8	of	of	ADP
iiclr-17530	904	9	favell	favell	PROPN
iiclr-17530	904	10	[	[	X
iiclr-17530	904	11	and	and	CCONJ
iiclr-17530	904	12	]	]	X
iiclr-17530	904	13	stemkowski	stemkowski	ADJ
iiclr-17530	904	14	...	...	PUNCT
iiclr-17530	904	15	is	be	AUX
iiclr-17530	904	16	clear	clear	ADJ
iiclr-17530	904	17	:	:	PUNCT
iiclr-17530	904	18	if	if	SCONJ
iiclr-17530	904	19	off	off	ADP
iiclr-17530	904	20	-	-	PUNCT
iiclr-17530	904	21	season	season	NOUN
iiclr-17530	904	22	training	training	NOUN
iiclr-17530	904	23	programs	program	NOUN
iiclr-17530	904	24	are	be	AUX
iiclr-17530	904	25	going	go	VERB
iiclr-17530	904	26	to	to	PART
iiclr-17530	904	27	be	be	AUX
iiclr-17530	904	28	considered	consider	VERB
iiclr-17530	904	29	compensated	compensate	VERB
iiclr-17530	904	30	contractual	contractual	ADJ
iiclr-17530	904	31	obligations	obligation	NOUN
iiclr-17530	904	32	,	,	PUNCT
iiclr-17530	904	33	the	the	DET
iiclr-17530	904	34	hockey	hockey	NOUN
iiclr-17530	904	35	player	player	NOUN
iiclr-17530	904	36	's	's	PART
iiclr-17530	904	37	contract	contract	NOUN
iiclr-17530	904	38	must	must	AUX
iiclr-17530	904	39	be	be	AUX
iiclr-17530	904	40	drafted	draft	VERB
iiclr-17530	904	41	to	to	PART
iiclr-17530	904	42	create	create	VERB
iiclr-17530	904	43	an	an	DET
iiclr-17530	904	44	obligation	obligation	NOUN
iiclr-17530	904	45	upon	upon	SCONJ
iiclr-17530	904	46	the	the	DET
iiclr-17530	904	47	players	player	NOUN
iiclr-17530	904	48	to	to	PART
iiclr-17530	904	49	engage	engage	VERB
iiclr-17530	904	50	in	in	ADP
iiclr-17530	904	51	specific	specific	ADJ
iiclr-17530	904	52	training	training	NOUN
iiclr-17530	904	53	activities	activity	NOUN
iiclr-17530	904	54	.	.	PUNCT
iiclr-17530	904	55	"	"	PUNCT
iiclr-17530	905	1	i	i	PRON
iiclr-17530	905	2	d.	d.	PROPN
iiclr-17530	905	3	182	182	NUM
iiclr-17530	905	4	.	.	PUNCT
iiclr-17530	906	1	see	see	VERB
iiclr-17530	906	2	,	,	PUNCT
iiclr-17530	906	3	e.g.	e.g.	ADV
iiclr-17530	906	4	,	,	PUNCT
iiclr-17530	906	5	stenkowski	stenkowski	ADJ
iiclr-17530	906	6	,	,	PUNCT
iiclr-17530	906	7	690	690	NUM
iiclr-17530	906	8	f.2d	f.2d	NOUN
iiclr-17530	906	9	at	at	ADP
iiclr-17530	906	10	45	45	NUM
iiclr-17530	906	11	;	;	PUNCT
iiclr-17530	906	12	favell	favell	ADJ
iiclr-17530	906	13	,	,	PUNCT
iiclr-17530	906	14	16	16	NUM
iiclr-17530	906	15	cl	cl	NOUN
iiclr-17530	906	16	.	.	PUNCT
iiclr-17530	907	1	ct	ct	PRON
iiclr-17530	907	2	.	.	PROPN
iiclr-17530	908	1	721	721	NUM
iiclr-17530	908	2	.	.	NOUN
iiclr-17530	909	1	183	183	NUM
iiclr-17530	909	2	.	.	PUNCT
iiclr-17530	910	1	see	see	VERB
iiclr-17530	910	2	gould	gould	PROPN
iiclr-17530	910	3	,	,	PUNCT
iiclr-17530	910	4	supra	supra	PROPN
iiclr-17530	910	5	note	note	NOUN
iiclr-17530	910	6	72	72	NUM
iiclr-17530	910	7	.	.	PUNCT
iiclr-17530	911	1	this	this	PRON
iiclr-17530	911	2	is	be	AUX
iiclr-17530	911	3	important	important	ADJ
iiclr-17530	911	4	because	because	SCONJ
iiclr-17530	911	5	the	the	DET
iiclr-17530	911	6	fta	fta	PROPN
iiclr-17530	911	7	report	report	NOUN
iiclr-17530	911	8	suggests	suggest	VERB
iiclr-17530	911	9	that	that	SCONJ
iiclr-17530	911	10	duty	duty	NOUN
iiclr-17530	911	11	days	day	NOUN
iiclr-17530	911	12	may	may	AUX
iiclr-17530	911	13	include	include	VERB
iiclr-17530	911	14	days	day	NOUN
iiclr-17530	911	15	during	during	ADP
iiclr-17530	911	16	the	the	DET
iiclr-17530	911	17	off	off	ADJ
iiclr-17530	911	18	-	-	PUNCT
iiclr-17530	911	19	season	season	NOUN
iiclr-17530	911	20	when	when	SCONJ
iiclr-17530	911	21	a	a	DET
iiclr-17530	911	22	team	team	NOUN
iiclr-17530	911	23	member	member	NOUN
iiclr-17530	911	24	participates	participate	VERB
iiclr-17530	911	25	in	in	ADP
iiclr-17530	911	26	training	training	NOUN
iiclr-17530	911	27	activities	activity	NOUN
iiclr-17530	911	28	as	as	ADP
iiclr-17530	911	29	part	part	NOUN
iiclr-17530	911	30	of	of	ADP
iiclr-17530	911	31	a	a	DET
iiclr-17530	911	32	team	team	NOUN
iiclr-17530	911	33	-	-	PUNCT
iiclr-17530	911	34	imposed	impose	VERB
iiclr-17530	911	35	program	program	NOUN
iiclr-17530	911	36	,	,	PUNCT
iiclr-17530	911	37	if	if	SCONJ
iiclr-17530	911	38	conducted	conduct	VERB
iiclr-17530	911	39	at	at	ADP
iiclr-17530	911	40	the	the	DET
iiclr-17530	911	41	facilities	facility	NOUN
iiclr-17530	911	42	of	of	ADP
iiclr-17530	911	43	the	the	DET
iiclr-17530	911	44	team	team	NOUN
iiclr-17530	911	45	.	.	PUNCT
iiclr-17530	912	1	see	see	VERB
iiclr-17530	912	2	fta	fta	PROPN
iiclr-17530	912	3	report	report	PROPN
iiclr-17530	912	4	,	,	PUNCT
iiclr-17530	912	5	supra	supra	PROPN
iiclr-17530	912	6	note	note	NOUN
iiclr-17530	912	7	79	79	NUM
iiclr-17530	912	8	.	.	PUNCT
iiclr-17530	913	1	184	184	NUM
iiclr-17530	913	2	.	.	PUNCT
iiclr-17530	914	1	fta	fta	PROPN
iiclr-17530	914	2	report	report	PROPN
iiclr-17530	914	3	,	,	PUNCT
iiclr-17530	914	4	supra	supra	PROPN
iiclr-17530	914	5	note	note	NOUN
iiclr-17530	914	6	79	79	NUM
iiclr-17530	914	7	.	.	PUNCT
iiclr-17530	914	8	1999	1999	NUM
iiclr-17530	914	9	]	]	X
iiclr-17530	914	10	ind	ind	NOUN
iiclr-17530	914	11	.	.	PUNCT
iiclr-17530	915	1	int'l	int'l	PROPN
iiclr-17530	915	2	&	&	CCONJ
iiclr-17530	915	3	comp	comp	PROPN
iiclr-17530	915	4	.	.	PUNCT
iiclr-17530	916	1	l.	l.	PROPN
iiclr-17530	916	2	rev	rev	PROPN
iiclr-17530	916	3	.	.	PROPN
iiclr-17530	916	4	nonresident	nonresident	ADJ
iiclr-17530	916	5	tax	tax	NOUN
iiclr-17530	916	6	liability	liability	NOUN
iiclr-17530	916	7	.	.	PUNCT
iiclr-17530	917	1	85	85	NUM
iiclr-17530	917	2	an	an	DET
iiclr-17530	917	3	example	example	NOUN
iiclr-17530	917	4	of	of	ADP
iiclr-17530	917	5	this	this	DET
iiclr-17530	917	6	application	application	NOUN
iiclr-17530	917	7	can	can	AUX
iiclr-17530	917	8	be	be	AUX
iiclr-17530	917	9	illustrated	illustrate	VERB
iiclr-17530	917	10	by	by	ADP
iiclr-17530	917	11	applying	apply	VERB
iiclr-17530	917	12	the	the	DET
iiclr-17530	917	13	fta	fta	PROPN
iiclr-17530	917	14	report	report	NOUN
iiclr-17530	917	15	's	's	PART
iiclr-17530	917	16	recommendations	recommendation	NOUN
iiclr-17530	917	17	to	to	ADP
iiclr-17530	917	18	the	the	DET
iiclr-17530	917	19	case	case	NOUN
iiclr-17530	917	20	of	of	ADP
iiclr-17530	917	21	wilson	wilson	PROPN
iiclr-17530	917	22	v.	v.	ADP
iiclr-17530	917	23	franchise	franchise	PROPN
iiclr-17530	917	24	tax	tax	PROPN
iiclr-17530	917	25	board	board	NOUN
iiclr-17530	917	26	of	of	ADP
iiclr-17530	917	27	california.s	california.s	PROPN
iiclr-17530	917	28	"	"	PUNCT
iiclr-17530	917	29	if	if	SCONJ
iiclr-17530	917	30	wilson	wilson	PROPN
iiclr-17530	917	31	had	have	AUX
iiclr-17530	917	32	trained	train	VERB
iiclr-17530	917	33	in	in	ADP
iiclr-17530	917	34	the	the	DET
iiclr-17530	917	35	off	off	NOUN
iiclr-17530	917	36	-	-	PUNCT
iiclr-17530	917	37	season	season	NOUN
iiclr-17530	917	38	in	in	ADP
iiclr-17530	917	39	a	a	DET
iiclr-17530	917	40	program	program	NOUN
iiclr-17530	917	41	structured	structure	VERB
iiclr-17530	917	42	by	by	ADP
iiclr-17530	917	43	the	the	DET
iiclr-17530	917	44	raiders	raider	NOUN
iiclr-17530	917	45	and	and	CCONJ
iiclr-17530	917	46	on	on	ADP
iiclr-17530	917	47	the	the	DET
iiclr-17530	917	48	raiders	raider	NOUN
iiclr-17530	917	49	'	'	PART
iiclr-17530	917	50	facilities	facility	NOUN
iiclr-17530	917	51	,	,	PUNCT
iiclr-17530	917	52	wilson	wilson	PROPN
iiclr-17530	917	53	would	would	AUX
iiclr-17530	917	54	have	have	AUX
iiclr-17530	917	55	been	be	AUX
iiclr-17530	917	56	able	able	ADJ
iiclr-17530	917	57	to	to	PART
iiclr-17530	917	58	include	include	VERB
iiclr-17530	917	59	those	those	DET
iiclr-17530	917	60	days	day	NOUN
iiclr-17530	917	61	in	in	ADP
iiclr-17530	917	62	which	which	PRON
iiclr-17530	917	63	he	he	PRON
iiclr-17530	917	64	trained	train	VERB
iiclr-17530	917	65	during	during	ADP
iiclr-17530	917	66	the	the	DET
iiclr-17530	917	67	off	off	NOUN
iiclr-17530	917	68	-	-	PUNCT
iiclr-17530	917	69	season	season	NOUN
iiclr-17530	917	70	in	in	ADP
iiclr-17530	917	71	the	the	DET
iiclr-17530	917	72	denominator	denominator	NOUN
iiclr-17530	917	73	of	of	ADP
iiclr-17530	917	74	his	his	PRON
iiclr-17530	917	75	duty	duty	NOUN
iiclr-17530	917	76	days	day	NOUN
iiclr-17530	917	77	fraction	fraction	NOUN
iiclr-17530	917	78	,	,	PUNCT
iiclr-17530	917	79	thereby	thereby	ADV
iiclr-17530	917	80	decreasing	decrease	VERB
iiclr-17530	917	81	his	his	PRON
iiclr-17530	917	82	nonresident	nonresident	ADJ
iiclr-17530	917	83	tax	tax	NOUN
iiclr-17530	917	84	liability	liability	NOUN
iiclr-17530	917	85	.	.	PUNCT
iiclr-17530	918	1	this	this	DET
iiclr-17530	918	2	method	method	NOUN
iiclr-17530	918	3	could	could	AUX
iiclr-17530	918	4	also	also	ADV
iiclr-17530	918	5	be	be	AUX
iiclr-17530	918	6	applied	apply	VERB
iiclr-17530	918	7	to	to	ADP
iiclr-17530	918	8	the	the	DET
iiclr-17530	918	9	standard	standard	ADJ
iiclr-17530	918	10	players	player	NOUN
iiclr-17530	918	11	contracts	contract	NOUN
iiclr-17530	918	12	in	in	ADP
iiclr-17530	918	13	both	both	CCONJ
iiclr-17530	918	14	the	the	DET
iiclr-17530	918	15	stemkowski	stemkowski	ADJ
iiclr-17530	918	16	and	and	CCONJ
iiclr-17530	918	17	favell	favell	ADJ
iiclr-17530	918	18	cases	case	NOUN
iiclr-17530	918	19	and	and	CCONJ
iiclr-17530	918	20	would	would	AUX
iiclr-17530	918	21	increase	increase	VERB
iiclr-17530	918	22	the	the	DET
iiclr-17530	918	23	denominator	denominator	NOUN
iiclr-17530	918	24	in	in	ADP
iiclr-17530	918	25	the	the	DET
iiclr-17530	918	26	duty	duty	NOUN
iiclr-17530	918	27	days	day	NOUN
iiclr-17530	918	28	ratio	ratio	NOUN
iiclr-17530	918	29	in	in	ADP
iiclr-17530	918	30	order	order	NOUN
iiclr-17530	918	31	to	to	PART
iiclr-17530	918	32	decrease	decrease	VERB
iiclr-17530	918	33	the	the	DET
iiclr-17530	918	34	athlete	athlete	NOUN
iiclr-17530	918	35	's	's	PART
iiclr-17530	918	36	nonresident	nonresident	ADJ
iiclr-17530	918	37	tax	tax	NOUN
iiclr-17530	918	38	liability	liability	NOUN
iiclr-17530	918	39	.	.	PUNCT
iiclr-17530	919	1	in	in	ADP
iiclr-17530	919	2	addition	addition	NOUN
iiclr-17530	919	3	to	to	ADP
iiclr-17530	919	4	the	the	DET
iiclr-17530	919	5	athlete	athlete	NOUN
iiclr-17530	919	6	decreasing	decrease	VERB
iiclr-17530	919	7	his	his	PRON
iiclr-17530	919	8	tax	tax	NOUN
iiclr-17530	919	9	liability	liability	NOUN
iiclr-17530	919	10	by	by	ADP
iiclr-17530	919	11	including	include	VERB
iiclr-17530	919	12	the	the	DET
iiclr-17530	919	13	offseason	offseason	NOUN
iiclr-17530	919	14	conditioning	conditioning	NOUN
iiclr-17530	919	15	program	program	NOUN
iiclr-17530	919	16	in	in	ADP
iiclr-17530	919	17	calculating	calculate	VERB
iiclr-17530	919	18	his	his	PRON
iiclr-17530	919	19	duty	duty	NOUN
iiclr-17530	919	20	days	day	NOUN
iiclr-17530	919	21	ratio	ratio	NOUN
iiclr-17530	919	22	,	,	PUNCT
iiclr-17530	919	23	an	an	DET
iiclr-17530	919	24	athlete	athlete	NOUN
iiclr-17530	919	25	will	will	AUX
iiclr-17530	919	26	also	also	ADV
iiclr-17530	919	27	be	be	AUX
iiclr-17530	919	28	able	able	ADJ
iiclr-17530	919	29	to	to	PART
iiclr-17530	919	30	receive	receive	VERB
iiclr-17530	919	31	a	a	DET
iiclr-17530	919	32	deduction	deduction	NOUN
iiclr-17530	919	33	as	as	ADP
iiclr-17530	919	34	a	a	DET
iiclr-17530	919	35	business	business	NOUN
iiclr-17530	919	36	expense	expense	NOUN
iiclr-17530	919	37	for	for	ADP
iiclr-17530	919	38	those	those	DET
iiclr-17530	919	39	expenses	expense	NOUN
iiclr-17530	919	40	incurred	incur	VERB
iiclr-17530	919	41	while	while	SCONJ
iiclr-17530	919	42	conditioning	conditioning	NOUN
iiclr-17530	919	43	.	.	PUNCT
iiclr-17530	919	44	"	"	PUNCT
iiclr-17530	920	1	7	7	NUM
iiclr-17530	920	2	the	the	DET
iiclr-17530	920	3	conditioning	conditioning	NOUN
iiclr-17530	920	4	expenses	expense	NOUN
iiclr-17530	920	5	can	can	AUX
iiclr-17530	920	6	be	be	AUX
iiclr-17530	920	7	deducted	deduct	VERB
iiclr-17530	920	8	as	as	ADV
iiclr-17530	920	9	long	long	ADV
iiclr-17530	920	10	as	as	SCONJ
iiclr-17530	920	11	the	the	DET
iiclr-17530	920	12	physical	physical	ADJ
iiclr-17530	920	13	activity	activity	NOUN
iiclr-17530	920	14	engaged	engage	VERB
iiclr-17530	920	15	in	in	ADP
iiclr-17530	920	16	is	be	AUX
iiclr-17530	920	17	work	work	NOUN
iiclr-17530	920	18	-	-	PUNCT
iiclr-17530	920	19	related	relate	VERB
iiclr-17530	920	20	as	as	ADP
iiclr-17530	920	21	opposed	oppose	VERB
iiclr-17530	920	22	to	to	ADP
iiclr-17530	920	23	recreational	recreational	ADJ
iiclr-17530	920	24	.	.	PUNCT
iiclr-17530	920	25	'	'	PUNCT
iiclr-17530	921	1	d.	d.	NOUN
iiclr-17530	921	2	recommendation	recommendation	NOUN
iiclr-17530	921	3	of	of	ADP
iiclr-17530	921	4	new	new	ADJ
iiclr-17530	921	5	contract	contract	NOUN
iiclr-17530	921	6	based	base	VERB
iiclr-17530	921	7	on	on	ADP
iiclr-17530	921	8	the	the	DET
iiclr-17530	921	9	idea	idea	NOUN
iiclr-17530	921	10	that	that	SCONJ
iiclr-17530	921	11	,	,	PUNCT
iiclr-17530	921	12	by	by	ADP
iiclr-17530	921	13	using	use	VERB
iiclr-17530	921	14	the	the	DET
iiclr-17530	921	15	fta	fta	PROPN
iiclr-17530	921	16	report	report	NOUN
iiclr-17530	921	17	,	,	PUNCT
iiclr-17530	921	18	athletes	athlete	NOUN
iiclr-17530	921	19	will	will	AUX
iiclr-17530	921	20	be	be	AUX
iiclr-17530	921	21	able	able	ADJ
iiclr-17530	921	22	to	to	PART
iiclr-17530	921	23	185	185	NUM
iiclr-17530	921	24	.	.	PUNCT
iiclr-17530	922	1	see	see	VERB
iiclr-17530	922	2	gould	gould	PROPN
iiclr-17530	922	3	,	,	PUNCT
iiclr-17530	922	4	supra	supra	PROPN
iiclr-17530	922	5	note	note	PROPN
iiclr-17530	922	6	72	72	NUM
iiclr-17530	922	7	.	.	PUNCT
iiclr-17530	923	1	186	186	NUM
iiclr-17530	923	2	.	.	PUNCT
iiclr-17530	924	1	wilson	wilson	PROPN
iiclr-17530	924	2	v.	v.	ADP
iiclr-17530	924	3	franchise	franchise	PROPN
iiclr-17530	924	4	tax	tax	PROPN
iiclr-17530	924	5	board	board	NOUN
iiclr-17530	924	6	,	,	PUNCT
iiclr-17530	924	7	25	25	NUM
iiclr-17530	924	8	cal	cal	NOUN
iiclr-17530	924	9	.	.	PUNCT
iiclr-17530	925	1	rptr	rptr	PROPN
iiclr-17530	925	2	.	.	PUNCT
iiclr-17530	926	1	2d	2d	PROPN
iiclr-17530	926	2	282	282	NUM
iiclr-17530	926	3	(	(	PUNCT
iiclr-17530	926	4	cal	cal	PROPN
iiclr-17530	926	5	.	.	PUNCT
iiclr-17530	927	1	ct	ct	PROPN
iiclr-17530	927	2	.	.	PUNCT
iiclr-17530	928	1	app	app	PROPN
iiclr-17530	928	2	.	.	PROPN
iiclr-17530	928	3	1993	1993	NUM
iiclr-17530	928	4	)	)	PUNCT
iiclr-17530	928	5	.	.	PUNCT
iiclr-17530	929	1	in	in	ADP
iiclr-17530	929	2	that	that	DET
iiclr-17530	929	3	case	case	NOUN
iiclr-17530	929	4	,	,	PUNCT
iiclr-17530	929	5	mark	mark	PROPN
iiclr-17530	929	6	wilson	wilson	PROPN
iiclr-17530	929	7	,	,	PUNCT
iiclr-17530	929	8	a	a	DET
iiclr-17530	929	9	quarterback	quarterback	NOUN
iiclr-17530	929	10	for	for	ADP
iiclr-17530	929	11	the	the	DET
iiclr-17530	929	12	los	los	PROPN
iiclr-17530	929	13	angeles	angeles	PROPN
iiclr-17530	929	14	raiders	raider	NOUN
iiclr-17530	929	15	,	,	PUNCT
iiclr-17530	929	16	sued	sue	VERB
iiclr-17530	929	17	the	the	DET
iiclr-17530	929	18	california	california	PROPN
iiclr-17530	929	19	franchise	franchise	PROPN
iiclr-17530	929	20	tax	tax	PROPN
iiclr-17530	929	21	board	board	NOUN
iiclr-17530	929	22	for	for	ADP
iiclr-17530	929	23	a	a	DET
iiclr-17530	929	24	refund	refund	NOUN
iiclr-17530	929	25	on	on	ADP
iiclr-17530	929	26	taxes	taxis	NOUN
iiclr-17530	929	27	which	which	PRON
iiclr-17530	929	28	he	he	PRON
iiclr-17530	929	29	was	be	AUX
iiclr-17530	929	30	charged	charge	VERB
iiclr-17530	929	31	while	while	SCONJ
iiclr-17530	929	32	playing	play	VERB
iiclr-17530	929	33	for	for	ADP
iiclr-17530	929	34	the	the	DET
iiclr-17530	929	35	raiders	raider	NOUN
iiclr-17530	929	36	.	.	PUNCT
iiclr-17530	930	1	see	see	VERB
iiclr-17530	930	2	i	i	PRON
iiclr-17530	930	3	d	d	PROPN
iiclr-17530	930	4	at	at	ADP
iiclr-17530	930	5	282	282	NUM
iiclr-17530	930	6	.	.	PUNCT
iiclr-17530	931	1	wilson	wilson	PROPN
iiclr-17530	931	2	argued	argue	VERB
iiclr-17530	931	3	that	that	SCONJ
iiclr-17530	931	4	the	the	DET
iiclr-17530	931	5	denominator	denominator	NOUN
iiclr-17530	931	6	of	of	ADP
iiclr-17530	931	7	his	his	PRON
iiclr-17530	931	8	duty	duty	NOUN
iiclr-17530	931	9	days	day	NOUN
iiclr-17530	931	10	fraction	fraction	NOUN
iiclr-17530	931	11	should	should	AUX
iiclr-17530	931	12	be	be	AUX
iiclr-17530	931	13	every	every	DET
iiclr-17530	931	14	day	day	NOUN
iiclr-17530	931	15	of	of	ADP
iiclr-17530	931	16	the	the	DET
iiclr-17530	931	17	year	year	NOUN
iiclr-17530	931	18	,	,	PUNCT
iiclr-17530	931	19	because	because	SCONJ
iiclr-17530	931	20	under	under	ADP
iiclr-17530	931	21	his	his	PRON
iiclr-17530	931	22	contract	contract	NOUN
iiclr-17530	931	23	,	,	PUNCT
iiclr-17530	931	24	he	he	PRON
iiclr-17530	931	25	either	either	CCONJ
iiclr-17530	931	26	worked	work	VERB
iiclr-17530	931	27	or	or	CCONJ
iiclr-17530	931	28	had	have	VERB
iiclr-17530	931	29	to	to	PART
iiclr-17530	931	30	be	be	AUX
iiclr-17530	931	31	available	available	ADJ
iiclr-17530	931	32	for	for	ADP
iiclr-17530	931	33	work	work	NOUN
iiclr-17530	931	34	every	every	DET
iiclr-17530	931	35	day	day	NOUN
iiclr-17530	931	36	of	of	ADP
iiclr-17530	931	37	the	the	DET
iiclr-17530	931	38	year	year	NOUN
iiclr-17530	931	39	.	.	PUNCT
iiclr-17530	932	1	see	see	VERB
iiclr-17530	932	2	i	i	PRON
iiclr-17530	932	3	d.	d.	PROPN
iiclr-17530	932	4	at	at	ADP
iiclr-17530	932	5	286	286	NUM
iiclr-17530	932	6	.	.	PUNCT
iiclr-17530	933	1	the	the	DET
iiclr-17530	933	2	issues	issue	NOUN
iiclr-17530	933	3	were	be	AUX
iiclr-17530	933	4	whether	whether	SCONJ
iiclr-17530	933	5	wilson	wilson	PROPN
iiclr-17530	933	6	's	's	PART
iiclr-17530	933	7	off	off	ADP
iiclr-17530	933	8	-	-	PUNCT
iiclr-17530	933	9	season	season	NOUN
iiclr-17530	933	10	conditioning	conditioning	NOUN
iiclr-17530	933	11	counted	count	VERB
iiclr-17530	933	12	as	as	ADP
iiclr-17530	933	13	duty	duty	NOUN
iiclr-17530	933	14	days	day	NOUN
iiclr-17530	933	15	and	and	CCONJ
iiclr-17530	933	16	whether	whether	SCONJ
iiclr-17530	933	17	wilson	wilson	PROPN
iiclr-17530	933	18	was	be	AUX
iiclr-17530	933	19	to	to	PART
iiclr-17530	933	20	be	be	AUX
iiclr-17530	933	21	available	available	ADJ
iiclr-17530	933	22	for	for	ADP
iiclr-17530	933	23	work	work	NOUN
iiclr-17530	933	24	every	every	DET
iiclr-17530	933	25	day	day	NOUN
iiclr-17530	933	26	of	of	ADP
iiclr-17530	933	27	the	the	DET
iiclr-17530	933	28	year	year	NOUN
iiclr-17530	933	29	.	.	PUNCT
iiclr-17530	934	1	see	see	VERB
iiclr-17530	934	2	i	i	PRON
iiclr-17530	934	3	d.	d.	PROPN
iiclr-17530	934	4	at	at	ADP
iiclr-17530	934	5	287	287	NUM
iiclr-17530	934	6	.	.	PUNCT
iiclr-17530	935	1	the	the	DET
iiclr-17530	935	2	court	court	NOUN
iiclr-17530	935	3	held	hold	VERB
iiclr-17530	935	4	that	that	SCONJ
iiclr-17530	935	5	"	"	PUNCT
iiclr-17530	935	6	wilson	wilson	PROPN
iiclr-17530	935	7	's	's	PART
iiclr-17530	935	8	contracts	contract	NOUN
iiclr-17530	935	9	did	do	AUX
iiclr-17530	935	10	not	not	PART
iiclr-17530	935	11	require	require	VERB
iiclr-17530	935	12	year	year	NOUN
iiclr-17530	935	13	round	round	NOUN
iiclr-17530	935	14	availability	availability	NOUN
iiclr-17530	935	15	or	or	CCONJ
iiclr-17530	935	16	participation	participation	NOUN
iiclr-17530	935	17	in	in	ADP
iiclr-17530	935	18	off	off	ADP
iiclr-17530	935	19	-	-	PUNCT
iiclr-17530	935	20	season	season	NOUN
iiclr-17530	935	21	footbad	footbad	ADJ
iiclr-17530	935	22	activity	activity	NOUN
iiclr-17530	935	23	.	.	PUNCT
iiclr-17530	935	24	"	"	PUNCT
iiclr-17530	936	1	i	i	PRON
iiclr-17530	936	2	d.	d.	VERB
iiclr-17530	936	3	at	at	ADP
iiclr-17530	936	4	288	288	NUM
iiclr-17530	936	5	.	.	PUNCT
iiclr-17530	937	1	the	the	DET
iiclr-17530	937	2	court	court	NOUN
iiclr-17530	937	3	reasoned	reason	VERB
iiclr-17530	937	4	that	that	SCONJ
iiclr-17530	937	5	the	the	DET
iiclr-17530	937	6	contract	contract	NOUN
iiclr-17530	937	7	did	do	AUX
iiclr-17530	937	8	not	not	PART
iiclr-17530	937	9	require	require	VERB
iiclr-17530	937	10	any	any	DET
iiclr-17530	937	11	participation	participation	NOUN
iiclr-17530	937	12	in	in	ADP
iiclr-17530	937	13	off	off	ADP
iiclr-17530	937	14	-	-	PUNCT
iiclr-17530	937	15	season	season	NOUN
iiclr-17530	937	16	activity	activity	NOUN
iiclr-17530	937	17	and	and	CCONJ
iiclr-17530	937	18	that	that	SCONJ
iiclr-17530	937	19	the	the	DET
iiclr-17530	937	20	provisions	provision	NOUN
iiclr-17530	937	21	in	in	ADP
iiclr-17530	937	22	his	his	PRON
iiclr-17530	937	23	standard	standard	ADJ
iiclr-17530	937	24	player	player	NOUN
iiclr-17530	937	25	's	's	PART
iiclr-17530	937	26	contract	contract	NOUN
iiclr-17530	937	27	covered	cover	VERB
iiclr-17530	937	28	one	one	NUM
iiclr-17530	937	29	season	season	NOUN
iiclr-17530	937	30	which	which	PRON
iiclr-17530	937	31	did	do	AUX
iiclr-17530	937	32	not	not	PART
iiclr-17530	937	33	include	include	VERB
iiclr-17530	937	34	the	the	DET
iiclr-17530	937	35	off	off	ADJ
iiclr-17530	937	36	-	-	PUNCT
iiclr-17530	937	37	season	season	NOUN
iiclr-17530	937	38	.	.	PUNCT
iiclr-17530	938	1	see	see	VERB
iiclr-17530	938	2	i	i	PRON
iiclr-17530	938	3	d.	d.	PROPN
iiclr-17530	938	4	although	although	SCONJ
iiclr-17530	938	5	the	the	DET
iiclr-17530	938	6	coaches	coach	NOUN
iiclr-17530	938	7	stated	state	VERB
iiclr-17530	938	8	that	that	SCONJ
iiclr-17530	938	9	they	they	PRON
iiclr-17530	938	10	thought	think	VERB
iiclr-17530	938	11	off	off	ADP
iiclr-17530	938	12	-	-	PUNCT
iiclr-17530	938	13	season	season	NOUN
iiclr-17530	938	14	football	football	NOUN
iiclr-17530	938	15	activity	activity	NOUN
iiclr-17530	938	16	was	be	AUX
iiclr-17530	938	17	mandatory	mandatory	ADJ
iiclr-17530	938	18	,	,	PUNCT
iiclr-17530	938	19	they	they	PRON
iiclr-17530	938	20	conceded	concede	VERB
iiclr-17530	938	21	that	that	SCONJ
iiclr-17530	938	22	it	it	PRON
iiclr-17530	938	23	was	be	AUX
iiclr-17530	938	24	not	not	PART
iiclr-17530	938	25	part	part	NOUN
iiclr-17530	938	26	of	of	ADP
iiclr-17530	938	27	the	the	DET
iiclr-17530	938	28	contract	contract	NOUN
iiclr-17530	938	29	and	and	CCONJ
iiclr-17530	938	30	that	that	SCONJ
iiclr-17530	938	31	wilson	wilson	PROPN
iiclr-17530	938	32	engaged	engage	VERB
iiclr-17530	938	33	in	in	ADP
iiclr-17530	938	34	off	off	ADP
iiclr-17530	938	35	-	-	PUNCT
iiclr-17530	938	36	season	season	NOUN
iiclr-17530	938	37	football	football	NOUN
iiclr-17530	938	38	activity	activity	NOUN
iiclr-17530	938	39	because	because	SCONJ
iiclr-17530	938	40	of	of	ADP
iiclr-17530	938	41	wilson	wilson	PROPN
iiclr-17530	938	42	's	's	PART
iiclr-17530	938	43	obligation	obligation	NOUN
iiclr-17530	938	44	as	as	ADP
iiclr-17530	938	45	an	an	DET
iiclr-17530	938	46	athlete	athlete	NOUN
iiclr-17530	938	47	coupled	couple	VERB
iiclr-17530	938	48	with	with	ADP
iiclr-17530	938	49	the	the	DET
iiclr-17530	938	50	fear	fear	NOUN
iiclr-17530	938	51	of	of	ADP
iiclr-17530	938	52	being	be	AUX
iiclr-17530	938	53	cut	cut	VERB
iiclr-17530	938	54	.	.	PUNCT
iiclr-17530	939	1	see	see	VERB
iiclr-17530	939	2	i	i	PRON
iiclr-17530	939	3	d.	d.	PROPN
iiclr-17530	939	4	the	the	DET
iiclr-17530	939	5	court	court	NOUN
iiclr-17530	939	6	also	also	ADV
iiclr-17530	939	7	looked	look	VERB
iiclr-17530	939	8	at	at	ADP
iiclr-17530	939	9	newman	newman	PROPN
iiclr-17530	939	10	v.	v.	PROPN
iiclr-17530	939	11	franchise	franchise	PROPN
iiclr-17530	939	12	tax	tax	PROPN
iiclr-17530	939	13	board	board	NOUN
iiclr-17530	939	14	to	to	PART
iiclr-17530	939	15	reason	reason	VERB
iiclr-17530	939	16	that	that	SCONJ
iiclr-17530	939	17	not	not	PART
iiclr-17530	939	18	every	every	DET
iiclr-17530	939	19	day	day	NOUN
iiclr-17530	939	20	of	of	ADP
iiclr-17530	939	21	the	the	DET
iiclr-17530	939	22	year	year	NOUN
iiclr-17530	939	23	should	should	AUX
iiclr-17530	939	24	be	be	AUX
iiclr-17530	939	25	included	include	VERB
iiclr-17530	939	26	in	in	ADP
iiclr-17530	939	27	wilson	wilson	PROPN
iiclr-17530	939	28	's	's	PART
iiclr-17530	939	29	contract	contract	NOUN
iiclr-17530	939	30	.	.	PUNCT
iiclr-17530	940	1	in	in	ADP
iiclr-17530	940	2	that	that	DET
iiclr-17530	940	3	case	case	NOUN
iiclr-17530	940	4	,	,	PUNCT
iiclr-17530	940	5	paul	paul	PROPN
iiclr-17530	940	6	newman	newman	PROPN
iiclr-17530	940	7	,	,	PUNCT
iiclr-17530	940	8	an	an	DET
iiclr-17530	940	9	actor	actor	NOUN
iiclr-17530	940	10	,	,	PUNCT
iiclr-17530	940	11	was	be	AUX
iiclr-17530	940	12	under	under	ADP
iiclr-17530	940	13	an	an	DET
iiclr-17530	940	14	exclusive	exclusive	ADJ
iiclr-17530	940	15	contract	contract	NOUN
iiclr-17530	940	16	which	which	PRON
iiclr-17530	940	17	required	require	VERB
iiclr-17530	940	18	him	he	PRON
iiclr-17530	940	19	to	to	PART
iiclr-17530	940	20	be	be	AUX
iiclr-17530	940	21	available	available	ADJ
iiclr-17530	940	22	on	on	ADP
iiclr-17530	940	23	an	an	DET
iiclr-17530	940	24	"	"	PUNCT
iiclr-17530	940	25	on	on	ADP
iiclr-17530	940	26	-	-	PUNCT
iiclr-17530	940	27	call	call	NOUN
iiclr-17530	940	28	"	"	PUNCT
iiclr-17530	940	29	basis	basis	NOUN
iiclr-17530	940	30	for	for	ADP
iiclr-17530	940	31	an	an	DET
iiclr-17530	940	32	eleven	eleven	NUM
iiclr-17530	940	33	week	week	NOUN
iiclr-17530	940	34	period	period	NOUN
iiclr-17530	940	35	during	during	ADP
iiclr-17530	940	36	filming	film	VERB
iiclr-17530	940	37	.	.	PUNCT
iiclr-17530	941	1	see	see	VERB
iiclr-17530	941	2	newman	newman	PROPN
iiclr-17530	941	3	v.	v.	PROPN
iiclr-17530	941	4	franchise	franchise	PROPN
iiclr-17530	941	5	tax	tax	PROPN
iiclr-17530	941	6	board	board	NOUN
iiclr-17530	941	7	,	,	PUNCT
iiclr-17530	941	8	256	256	NUM
iiclr-17530	941	9	cal	cal	NOUN
iiclr-17530	941	10	.	.	PUNCT
iiclr-17530	942	1	rptr	rptr	PROPN
iiclr-17530	942	2	.	.	PUNCT
iiclr-17530	943	1	503	503	NUM
iiclr-17530	943	2	,	,	PUNCT
iiclr-17530	943	3	504	504	NUM
iiclr-17530	943	4	(	(	PUNCT
iiclr-17530	943	5	cal	cal	X
iiclr-17530	943	6	.	.	PUNCT
iiclr-17530	944	1	ct	ct	PROPN
iiclr-17530	944	2	.	.	PUNCT
iiclr-17530	945	1	app	app	PROPN
iiclr-17530	945	2	.	.	PROPN
iiclr-17530	945	3	1989	1989	NUM
iiclr-17530	945	4	)	)	PUNCT
iiclr-17530	945	5	.	.	PUNCT
iiclr-17530	946	1	the	the	DET
iiclr-17530	946	2	court	court	NOUN
iiclr-17530	946	3	held	hold	VERB
iiclr-17530	946	4	that	that	SCONJ
iiclr-17530	946	5	newman	newman	PROPN
iiclr-17530	946	6	's	's	PART
iiclr-17530	946	7	duty	duty	NOUN
iiclr-17530	946	8	days	day	NOUN
iiclr-17530	946	9	included	include	VERB
iiclr-17530	946	10	all	all	DET
iiclr-17530	946	11	the	the	DET
iiclr-17530	946	12	days	day	NOUN
iiclr-17530	946	13	in	in	ADP
iiclr-17530	946	14	which	which	PRON
iiclr-17530	946	15	he	he	PRON
iiclr-17530	946	16	was	be	AUX
iiclr-17530	946	17	on	on	ADP
iiclr-17530	946	18	the	the	DET
iiclr-17530	946	19	set	set	NOUN
iiclr-17530	946	20	or	or	CCONJ
iiclr-17530	946	21	"	"	PUNCT
iiclr-17530	946	22	on	on	ADP
iiclr-17530	946	23	-	-	PUNCT
iiclr-17530	946	24	call	call	NOUN
iiclr-17530	946	25	.	.	PUNCT
iiclr-17530	946	26	"	"	PUNCT
iiclr-17530	947	1	i	i	PRON
iiclr-17530	947	2	d.	d.	PROPN
iiclr-17530	947	3	at	at	ADP
iiclr-17530	947	4	507	507	NUM
iiclr-17530	947	5	.	.	PUNCT
iiclr-17530	948	1	the	the	DET
iiclr-17530	948	2	court	court	NOUN
iiclr-17530	948	3	distinguished	distinguish	VERB
iiclr-17530	948	4	wilson	wilson	PROPN
iiclr-17530	948	5	's	's	PART
iiclr-17530	948	6	situation	situation	NOUN
iiclr-17530	948	7	from	from	ADP
iiclr-17530	948	8	newman	newman	PROPN
iiclr-17530	948	9	in	in	ADP
iiclr-17530	948	10	that	that	DET
iiclr-17530	948	11	wilson	wilson	PROPN
iiclr-17530	948	12	was	be	AUX
iiclr-17530	948	13	not	not	PART
iiclr-17530	948	14	"	"	PUNCT
iiclr-17530	948	15	on	on	ADP
iiclr-17530	948	16	-	-	PUNCT
iiclr-17530	948	17	call	call	NOUN
iiclr-17530	948	18	"	"	PUNCT
iiclr-17530	948	19	and	and	CCONJ
iiclr-17530	948	20	therefore	therefore	ADV
iiclr-17530	948	21	could	could	AUX
iiclr-17530	948	22	not	not	PART
iiclr-17530	948	23	include	include	VERB
iiclr-17530	948	24	every	every	DET
iiclr-17530	948	25	day	day	NOUN
iiclr-17530	948	26	of	of	ADP
iiclr-17530	948	27	the	the	DET
iiclr-17530	948	28	year	year	NOUN
iiclr-17530	948	29	in	in	ADP
iiclr-17530	948	30	determining	determine	VERB
iiclr-17530	948	31	the	the	DET
iiclr-17530	948	32	total	total	ADJ
iiclr-17530	948	33	number	number	NOUN
iiclr-17530	948	34	of	of	ADP
iiclr-17530	948	35	duty	duty	NOUN
iiclr-17530	948	36	days	day	NOUN
iiclr-17530	948	37	in	in	ADP
iiclr-17530	948	38	the	the	DET
iiclr-17530	948	39	denominator	denominator	NOUN
iiclr-17530	948	40	of	of	ADP
iiclr-17530	948	41	his	his	PRON
iiclr-17530	948	42	duty	duty	NOUN
iiclr-17530	948	43	days	day	NOUN
iiclr-17530	948	44	ratio	ratio	NOUN
iiclr-17530	948	45	.	.	PUNCT
iiclr-17530	949	1	see	see	VERB
iiclr-17530	949	2	wilson	wilson	PROPN
iiclr-17530	949	3	,	,	PUNCT
iiclr-17530	949	4	25	25	NUM
iiclr-17530	949	5	cal	cal	NOUN
iiclr-17530	949	6	.	.	PUNCT
iiclr-17530	950	1	rptr	rptr	PROPN
iiclr-17530	950	2	.	.	PUNCT
iiclr-17530	951	1	2d	2d	PROPN
iiclr-17530	951	2	at	at	ADP
iiclr-17530	951	3	289	289	NUM
iiclr-17530	951	4	.	.	PUNCT
iiclr-17530	952	1	187	187	NUM
iiclr-17530	952	2	.	.	PUNCT
iiclr-17530	952	3	see	see	VERB
iiclr-17530	952	4	dobray	dobray	NOUN
iiclr-17530	952	5	&	&	CCONJ
iiclr-17530	952	6	kreatschman	kreatschman	PROPN
iiclr-17530	952	7	,	,	PUNCT
iiclr-17530	952	8	supra	supra	PROPN
iiclr-17530	952	9	note	note	PROPN
iiclr-17530	952	10	34	34	NUM
iiclr-17530	952	11	,	,	PUNCT
iiclr-17530	952	12	at	at	ADP
iiclr-17530	952	13	275	275	NUM
iiclr-17530	952	14	.	.	PUNCT
iiclr-17530	952	15	188	188	NUM
iiclr-17530	952	16	.	.	PUNCT
iiclr-17530	953	1	see	see	VERB
iiclr-17530	953	2	i	i	PRON
iiclr-17530	953	3	d.	d.	PROPN
iiclr-17530	953	4	at	at	ADP
iiclr-17530	953	5	275	275	NUM
iiclr-17530	953	6	n.65	n.65	X
iiclr-17530	953	7	.	.	PUNCT
iiclr-17530	954	1	[	[	X
iiclr-17530	954	2	vol	vol	NOUN
iiclr-17530	954	3	.	.	PUNCT
iiclr-17530	955	1	10	10	NUM
iiclr-17530	955	2	:	:	SYM
iiclr-17530	955	3	1	1	NUM
iiclr-17530	955	4	the	the	DET
iiclr-17530	955	5	taxation	taxation	NOUN
iiclr-17530	955	6	of	of	ADP
iiclr-17530	955	7	professional	professional	ADJ
iiclr-17530	955	8	athletes	athlete	NOUN
iiclr-17530	955	9	include	include	VERB
iiclr-17530	955	10	off	off	ADP
iiclr-17530	955	11	-	-	PUNCT
iiclr-17530	955	12	season	season	NOUN
iiclr-17530	955	13	conditioning	conditioning	NOUN
iiclr-17530	955	14	programs	program	NOUN
iiclr-17530	955	15	in	in	ADP
iiclr-17530	955	16	their	their	PRON
iiclr-17530	955	17	allocation	allocation	NOUN
iiclr-17530	955	18	of	of	ADP
iiclr-17530	955	19	duty	duty	NOUN
iiclr-17530	955	20	days	day	NOUN
iiclr-17530	955	21	,	,	PUNCT
iiclr-17530	955	22	it	it	PRON
iiclr-17530	955	23	is	be	AUX
iiclr-17530	955	24	important	important	ADJ
iiclr-17530	955	25	to	to	PART
iiclr-17530	955	26	determine	determine	VERB
iiclr-17530	955	27	what	what	PRON
iiclr-17530	955	28	provisions	provision	NOUN
iiclr-17530	955	29	are	be	AUX
iiclr-17530	955	30	necessary	necessary	ADJ
iiclr-17530	955	31	to	to	PART
iiclr-17530	955	32	include	include	VERB
iiclr-17530	955	33	in	in	ADP
iiclr-17530	955	34	the	the	DET
iiclr-17530	955	35	standard	standard	ADJ
iiclr-17530	955	36	player	player	NOUN
iiclr-17530	955	37	's	's	PART
iiclr-17530	955	38	contract	contract	NOUN
iiclr-17530	955	39	'	'	PUNCT
iiclr-17530	955	40	"	"	PUNCT
iiclr-17530	955	41	or	or	CCONJ
iiclr-17530	955	42	any	any	DET
iiclr-17530	955	43	contract	contract	NOUN
iiclr-17530	955	44	fora	fora	ADJ
iiclr-17530	955	45	professional	professional	ADJ
iiclr-17530	955	46	athlete	athlete	NOUN
iiclr-17530	955	47	in	in	ADP
iiclr-17530	955	48	order	order	NOUN
iiclr-17530	955	49	to	to	PART
iiclr-17530	955	50	accomplish	accomplish	VERB
iiclr-17530	955	51	this	this	DET
iiclr-17530	955	52	end	end	NOUN
iiclr-17530	955	53	.	.	PUNCT
iiclr-17530	956	1	the	the	DET
iiclr-17530	956	2	relevant	relevant	ADJ
iiclr-17530	956	3	portions	portion	NOUN
iiclr-17530	956	4	of	of	ADP
iiclr-17530	956	5	the	the	DET
iiclr-17530	956	6	standard	standard	ADJ
iiclr-17530	956	7	player	player	NOUN
iiclr-17530	956	8	's	's	PART
iiclr-17530	956	9	contract	contract	NOUN
iiclr-17530	956	10	in	in	ADP
iiclr-17530	956	11	favell	favell	PROPN
iiclr-17530	956	12	state	state	NOUN
iiclr-17530	956	13	:	:	PUNCT
iiclr-17530	956	14	the	the	DET
iiclr-17530	956	15	player	player	NOUN
iiclr-17530	956	16	.	.	PUNCT
iiclr-17530	957	1	..	..	PUNCT
iiclr-17530	957	2	agrees	agree	VERB
iiclr-17530	957	3	,	,	PUNCT
iiclr-17530	957	4	(	(	PUNCT
iiclr-17530	957	5	a	a	X
iiclr-17530	957	6	)	)	PUNCT
iiclr-17530	957	7	to	to	PART
iiclr-17530	957	8	report	report	VERB
iiclr-17530	957	9	to	to	ADP
iiclr-17530	957	10	the	the	DET
iiclr-17530	957	11	club	club	NOUN
iiclr-17530	957	12	training	training	NOUN
iiclr-17530	957	13	camp	camp	NOUN
iiclr-17530	957	14	at	at	ADP
iiclr-17530	957	15	the	the	DET
iiclr-17530	957	16	time	time	NOUN
iiclr-17530	957	17	and	and	CCONJ
iiclr-17530	957	18	place	place	NOUN
iiclr-17530	957	19	fixed	fix	VERB
iiclr-17530	957	20	by	by	ADP
iiclr-17530	957	21	the	the	DET
iiclr-17530	957	22	club	club	NOUN
iiclr-17530	957	23	,	,	PUNCT
iiclr-17530	957	24	in	in	ADP
iiclr-17530	957	25	good	good	ADJ
iiclr-17530	957	26	physical	physical	ADJ
iiclr-17530	957	27	condition	condition	NOUN
iiclr-17530	957	28	,	,	PUNCT
iiclr-17530	957	29	(	(	PUNCT
iiclr-17530	957	30	b	b	X
iiclr-17530	957	31	)	)	PUNCT
iiclr-17530	957	32	to	to	PART
iiclr-17530	957	33	keep	keep	VERB
iiclr-17530	957	34	himself	himself	PRON
iiclr-17530	957	35	in	in	ADP
iiclr-17530	957	36	good	good	ADJ
iiclr-17530	957	37	physical	physical	ADJ
iiclr-17530	957	38	condition	condition	NOUN
iiclr-17530	957	39	at	at	ADP
iiclr-17530	957	40	all	all	DET
iiclr-17530	957	41	times	time	NOUN
iiclr-17530	957	42	during	during	ADP
iiclr-17530	957	43	the	the	DET
iiclr-17530	957	44	season	season	NOUN
iiclr-17530	957	45	,	,	PUNCT
iiclr-17530	957	46	(	(	PUNCT
iiclr-17530	957	47	c	c	X
iiclr-17530	957	48	)	)	PUNCT
iiclr-17530	957	49	to	to	PART
iiclr-17530	957	50	give	give	VERB
iiclr-17530	957	51	his	his	PRON
iiclr-17530	957	52	best	good	ADJ
iiclr-17530	957	53	services	service	NOUN
iiclr-17530	957	54	and	and	CCONJ
iiclr-17530	957	55	loyalty	loyalty	NOUN
iiclr-17530	957	56	to	to	ADP
iiclr-17530	957	57	the	the	DET
iiclr-17530	957	58	club	club	NOUN
iiclr-17530	957	59	and	and	CCONJ
iiclr-17530	957	60	to	to	PART
iiclr-17530	957	61	play	play	VERB
iiclr-17530	957	62	hockey	hockey	NOUN
iiclr-17530	957	63	only	only	ADV
iiclr-17530	957	64	for	for	ADP
iiclr-17530	957	65	the	the	DET
iiclr-17530	957	66	club	club	NOUN
iiclr-17530	957	67	unless	unless	SCONJ
iiclr-17530	957	68	his	his	PRON
iiclr-17530	957	69	contract	contract	NOUN
iiclr-17530	957	70	is	be	AUX
iiclr-17530	957	71	released	release	VERB
iiclr-17530	957	72	,	,	PUNCT
iiclr-17530	957	73	assigned	assign	VERB
iiclr-17530	957	74	,	,	PUNCT
iiclr-17530	957	75	exchanged	exchange	VERB
iiclr-17530	957	76	or	or	CCONJ
iiclr-17530	957	77	loaned	loan	VERB
iiclr-17530	957	78	by	by	ADP
iiclr-17530	957	79	the	the	DET
iiclr-17530	957	80	club	club	NOUN
iiclr-17530	957	81	,	,	PUNCT
iiclr-17530	957	82	(	(	PUNCT
iiclr-17530	957	83	d	d	X
iiclr-17530	957	84	)	)	PUNCT
iiclr-17530	957	85	to	to	PART
iiclr-17530	957	86	co	co	VERB
iiclr-17530	957	87	-	-	VERB
iiclr-17530	957	88	operate	operate	VERB
iiclr-17530	957	89	with	with	ADP
iiclr-17530	957	90	the	the	DET
iiclr-17530	957	91	club	club	NOUN
iiclr-17530	957	92	and	and	CCONJ
iiclr-17530	957	93	participate	participate	VERB
iiclr-17530	957	94	in	in	ADP
iiclr-17530	957	95	any	any	DET
iiclr-17530	957	96	and	and	CCONJ
iiclr-17530	957	97	all	all	PRON
iiclr-17530	957	98	promotional	promotional	ADJ
iiclr-17530	957	99	activities	activity	NOUN
iiclr-17530	957	100	of	of	ADP
iiclr-17530	957	101	the	the	DET
iiclr-17530	957	102	club	club	NOUN
iiclr-17530	957	103	and	and	CCONJ
iiclr-17530	957	104	the	the	DET
iiclr-17530	957	105	league	league	NOUN
iiclr-17530	957	106	which	which	PRON
iiclr-17530	957	107	will	will	AUX
iiclr-17530	957	108	in	in	ADP
iiclr-17530	957	109	the	the	DET
iiclr-17530	957	110	opinion	opinion	NOUN
iiclr-17530	957	111	of	of	ADP
iiclr-17530	957	112	the	the	DET
iiclr-17530	957	113	club	club	NOUN
iiclr-17530	957	114	promote	promote	VERB
iiclr-17530	957	115	the	the	DET
iiclr-17530	957	116	welfare	welfare	NOUN
iiclr-17530	957	117	of	of	ADP
iiclr-17530	957	118	the	the	DET
iiclr-17530	957	119	club	club	NOUN
iiclr-17530	957	120	or	or	CCONJ
iiclr-17530	957	121	professional	professional	ADJ
iiclr-17530	957	122	hockey	hockey	NOUN
iiclr-17530	957	123	generally	generally	ADV
iiclr-17530	957	124	,	,	PUNCT
iiclr-17530	957	125	(	(	PUNCT
iiclr-17530	957	126	e	e	NOUN
iiclr-17530	957	127	)	)	PUNCT
iiclr-17530	957	128	to	to	PART
iiclr-17530	957	129	conduct	conduct	VERB
iiclr-17530	957	130	himself	himself	PRON
iiclr-17530	957	131	on	on	ADP
iiclr-17530	957	132	and	and	CCONJ
iiclr-17530	957	133	off	off	ADP
iiclr-17530	957	134	the	the	DET
iiclr-17530	957	135	rink	rink	NOUN
iiclr-17530	957	136	according	accord	VERB
iiclr-17530	957	137	to	to	ADP
iiclr-17530	957	138	the	the	DET
iiclr-17530	957	139	highest	high	ADJ
iiclr-17530	957	140	standards	standard	NOUN
iiclr-17530	957	141	of	of	ADP
iiclr-17530	957	142	honesty	honesty	NOUN
iiclr-17530	957	143	,	,	PUNCT
iiclr-17530	957	144	morality	morality	NOUN
iiclr-17530	957	145	,	,	PUNCT
iiclr-17530	957	146	fair	fair	ADJ
iiclr-17530	957	147	play	play	NOUN
iiclr-17530	957	148	and	and	CCONJ
iiclr-17530	957	149	sportsmanship	sportsmanship	NOUN
iiclr-17530	957	150	,	,	PUNCT
iiclr-17530	957	151	and	and	CCONJ
iiclr-17530	957	152	to	to	PART
iiclr-17530	957	153	refrain	refrain	VERB
iiclr-17530	957	154	from	from	ADP
iiclr-17530	957	155	conduct	conduct	NOUN
iiclr-17530	957	156	detrimental	detrimental	ADJ
iiclr-17530	957	157	to	to	ADP
iiclr-17530	957	158	the	the	DET
iiclr-17530	957	159	best	good	ADJ
iiclr-17530	957	160	interests	interest	NOUN
iiclr-17530	957	161	of	of	ADP
iiclr-17530	957	162	the	the	DET
iiclr-17530	957	163	club	club	NOUN
iiclr-17530	957	164	,	,	PUNCT
iiclr-17530	957	165	the	the	DET
iiclr-17530	957	166	league	league	NOUN
iiclr-17530	957	167	or	or	CCONJ
iiclr-17530	957	168	professional	professional	ADJ
iiclr-17530	957	169	hockey	hockey	NOUN
iiclr-17530	957	170	generally	generally	ADV
iiclr-17530	957	171	.	.	PUNCT
iiclr-17530	957	172	'	'	PUNCT
iiclr-17530	958	1	90	90	NUM
iiclr-17530	958	2	paragraph	paragraph	NOUN
iiclr-17530	958	3	(	(	PUNCT
iiclr-17530	958	4	a	a	X
iiclr-17530	958	5	)	)	PUNCT
iiclr-17530	958	6	can	can	AUX
iiclr-17530	958	7	be	be	AUX
iiclr-17530	958	8	rewritten	rewrite	VERB
iiclr-17530	958	9	to	to	PART
iiclr-17530	958	10	state	state	VERB
iiclr-17530	958	11	that	that	SCONJ
iiclr-17530	958	12	the	the	DET
iiclr-17530	958	13	athlete	athlete	NOUN
iiclr-17530	958	14	agrees	agree	VERB
iiclr-17530	958	15	to	to	ADP
iiclr-17530	958	16	or	or	CCONJ
iiclr-17530	958	17	promises	promise	NOUN
iiclr-17530	958	18	to	to	PART
iiclr-17530	958	19	report	report	VERB
iiclr-17530	958	20	to	to	ADP
iiclr-17530	958	21	training	training	NOUN
iiclr-17530	958	22	camp	camp	NOUN
iiclr-17530	958	23	in	in	ADP
iiclr-17530	958	24	good	good	ADJ
iiclr-17530	958	25	physical	physical	ADJ
iiclr-17530	958	26	condition	condition	NOUN
iiclr-17530	958	27	at	at	ADP
iiclr-17530	958	28	the	the	DET
iiclr-17530	958	29	time	time	NOUN
iiclr-17530	958	30	and	and	CCONJ
iiclr-17530	958	31	place	place	NOUN
iiclr-17530	958	32	fixed	fix	VERB
iiclr-17530	958	33	by	by	ADP
iiclr-17530	958	34	the	the	DET
iiclr-17530	958	35	club	club	NOUN
iiclr-17530	958	36	.	.	PUNCT
iiclr-17530	959	1	by	by	ADP
iiclr-17530	959	2	stating	state	VERB
iiclr-17530	959	3	the	the	DET
iiclr-17530	959	4	language	language	NOUN
iiclr-17530	959	5	such	such	ADJ
iiclr-17530	959	6	that	that	SCONJ
iiclr-17530	959	7	the	the	DET
iiclr-17530	959	8	athlete	athlete	NOUN
iiclr-17530	959	9	agrees	agree	VERB
iiclr-17530	959	10	to	to	ADP
iiclr-17530	959	11	or	or	CCONJ
iiclr-17530	959	12	promises	promise	NOUN
iiclr-17530	959	13	to	to	PART
iiclr-17530	959	14	report	report	VERB
iiclr-17530	959	15	to	to	ADP
iiclr-17530	959	16	training	training	NOUN
iiclr-17530	959	17	camp	camp	NOUN
iiclr-17530	959	18	in	in	ADP
iiclr-17530	959	19	good	good	ADJ
iiclr-17530	959	20	physical	physical	ADJ
iiclr-17530	959	21	condition	condition	NOUN
iiclr-17530	959	22	,	,	PUNCT
iiclr-17530	959	23	the	the	DET
iiclr-17530	959	24	language	language	NOUN
iiclr-17530	959	25	could	could	AUX
iiclr-17530	959	26	only	only	ADV
iiclr-17530	959	27	be	be	AUX
iiclr-17530	959	28	interpreted	interpret	VERB
iiclr-17530	959	29	as	as	ADP
iiclr-17530	959	30	a	a	DET
iiclr-17530	959	31	promise	promise	NOUN
iiclr-17530	959	32	to	to	PART
iiclr-17530	959	33	report	report	VERB
iiclr-17530	959	34	in	in	ADP
iiclr-17530	959	35	good	good	ADJ
iiclr-17530	959	36	physical	physical	ADJ
iiclr-17530	959	37	condition	condition	NOUN
iiclr-17530	959	38	.	.	PUNCT
iiclr-17530	960	1	thus	thus	ADV
iiclr-17530	960	2	,	,	PUNCT
iiclr-17530	960	3	reporting	report	VERB
iiclr-17530	960	4	to	to	ADP
iiclr-17530	960	5	training	training	NOUN
iiclr-17530	960	6	camp	camp	NOUN
iiclr-17530	960	7	will	will	AUX
iiclr-17530	960	8	be	be	AUX
iiclr-17530	960	9	a	a	DET
iiclr-17530	960	10	promise	promise	NOUN
iiclr-17530	960	11	in	in	ADP
iiclr-17530	960	12	the	the	DET
iiclr-17530	960	13	contract	contract	NOUN
iiclr-17530	960	14	as	as	SCONJ
iiclr-17530	960	15	opposed	oppose	VERB
iiclr-17530	960	16	to	to	ADP
iiclr-17530	960	17	a	a	DET
iiclr-17530	960	18	condition	condition	NOUN
iiclr-17530	960	19	.	.	PUNCT
iiclr-17530	961	1	therefore	therefore	ADV
iiclr-17530	961	2	,	,	PUNCT
iiclr-17530	961	3	the	the	DET
iiclr-17530	961	4	athlete	athlete	NOUN
iiclr-17530	961	5	would	would	AUX
iiclr-17530	961	6	be	be	AUX
iiclr-17530	961	7	able	able	ADJ
iiclr-17530	961	8	to	to	PART
iiclr-17530	961	9	include	include	VERB
iiclr-17530	961	10	those	those	DET
iiclr-17530	961	11	days	day	NOUN
iiclr-17530	961	12	in	in	ADP
iiclr-17530	961	13	the	the	DET
iiclr-17530	961	14	off	off	NOUN
iiclr-17530	961	15	-	-	PUNCT
iiclr-17530	961	16	season	season	NOUN
iiclr-17530	961	17	in	in	ADP
iiclr-17530	961	18	which	which	PRON
iiclr-17530	961	19	he	he	PRON
iiclr-17530	961	20	trained	train	VERB
iiclr-17530	961	21	in	in	ADP
iiclr-17530	961	22	order	order	NOUN
iiclr-17530	961	23	to	to	PART
iiclr-17530	961	24	decrease	decrease	VERB
iiclr-17530	961	25	his	his	PRON
iiclr-17530	961	26	tax	tax	NOUN
iiclr-17530	961	27	liability	liability	NOUN
iiclr-17530	961	28	.	.	PUNCT
iiclr-17530	962	1	in	in	ADP
iiclr-17530	962	2	addition	addition	NOUN
iiclr-17530	962	3	,	,	PUNCT
iiclr-17530	962	4	the	the	DET
iiclr-17530	962	5	contract	contract	NOUN
iiclr-17530	962	6	must	must	AUX
iiclr-17530	962	7	state	state	VERB
iiclr-17530	962	8	the	the	DET
iiclr-17530	962	9	regimen	regiman	NOUN
iiclr-17530	962	10	in	in	ADP
iiclr-17530	962	11	which	which	PRON
iiclr-17530	962	12	the	the	DET
iiclr-17530	962	13	athlete	athlete	NOUN
iiclr-17530	962	14	is	be	AUX
iiclr-17530	962	15	to	to	PART
iiclr-17530	962	16	perform	perform	VERB
iiclr-17530	962	17	his	his	PRON
iiclr-17530	962	18	off	off	ADJ
iiclr-17530	962	19	-	-	PUNCT
iiclr-17530	962	20	season	season	NOUN
iiclr-17530	962	21	conditioning	conditioning	NOUN
iiclr-17530	962	22	,	,	PUNCT
iiclr-17530	962	23	as	as	ADV
iiclr-17530	962	24	well	well	ADV
iiclr-17530	962	25	as	as	ADP
iiclr-17530	962	26	state	state	NOUN
iiclr-17530	962	27	that	that	SCONJ
iiclr-17530	962	28	the	the	DET
iiclr-17530	962	29	training	training	NOUN
iiclr-17530	962	30	must	must	AUX
iiclr-17530	962	31	take	take	VERB
iiclr-17530	962	32	place	place	NOUN
iiclr-17530	962	33	at	at	ADP
iiclr-17530	962	34	the	the	DET
iiclr-17530	962	35	facilities	facility	NOUN
iiclr-17530	962	36	of	of	ADP
iiclr-17530	962	37	the	the	DET
iiclr-17530	962	38	team	team	NOUN
iiclr-17530	962	39	of	of	ADP
iiclr-17530	962	40	which	which	PRON
iiclr-17530	962	41	the	the	DET
iiclr-17530	962	42	athlete	athlete	NOUN
iiclr-17530	962	43	is	be	AUX
iiclr-17530	962	44	a	a	DET
iiclr-17530	962	45	member	member	NOUN
iiclr-17530	962	46	.	.	PUNCT
iiclr-17530	963	1	thus	thus	ADV
iiclr-17530	963	2	,	,	PUNCT
iiclr-17530	963	3	the	the	DET
iiclr-17530	963	4	contract	contract	NOUN
iiclr-17530	963	5	must	must	AUX
iiclr-17530	963	6	state	state	VERB
iiclr-17530	963	7	something	something	PRON
iiclr-17530	963	8	to	to	ADP
iiclr-17530	963	9	the	the	DET
iiclr-17530	963	10	effect	effect	NOUN
iiclr-17530	963	11	that	that	SCONJ
iiclr-17530	963	12	the	the	DET
iiclr-17530	963	13	athlete	athlete	NOUN
iiclr-17530	963	14	promises	promise	VERB
iiclr-17530	963	15	to	to	PART
iiclr-17530	963	16	train	train	VERB
iiclr-17530	963	17	in	in	ADP
iiclr-17530	963	18	a	a	DET
iiclr-17530	963	19	team	team	NOUN
iiclr-17530	963	20	-	-	PUNCT
iiclr-17530	963	21	supervised	supervise	VERB
iiclr-17530	963	22	conditioning	conditioning	NOUN
iiclr-17530	963	23	program	program	NOUN
iiclr-17530	963	24	for	for	ADP
iiclr-17530	963	25	three	three	NUM
iiclr-17530	963	26	hours	hour	NOUN
iiclr-17530	963	27	per	per	ADP
iiclr-17530	963	28	day	day	NOUN
iiclr-17530	963	29	and	and	CCONJ
iiclr-17530	963	30	five	five	NUM
iiclr-17530	963	31	189	189	NUM
iiclr-17530	963	32	.	.	PUNCT
iiclr-17530	964	1	for	for	ADP
iiclr-17530	964	2	purposes	purpose	NOUN
iiclr-17530	964	3	of	of	ADP
iiclr-17530	964	4	this	this	DET
iiclr-17530	964	5	analysis	analysis	NOUN
iiclr-17530	964	6	,	,	PUNCT
iiclr-17530	964	7	the	the	DET
iiclr-17530	964	8	note	note	NOUN
iiclr-17530	964	9	will	will	AUX
iiclr-17530	964	10	refer	refer	VERB
iiclr-17530	964	11	to	to	ADP
iiclr-17530	964	12	the	the	DET
iiclr-17530	964	13	standard	standard	ADJ
iiclr-17530	964	14	player	player	NOUN
iiclr-17530	964	15	's	's	PART
iiclr-17530	964	16	contract	contract	NOUN
iiclr-17530	964	17	which	which	PRON
iiclr-17530	964	18	was	be	AUX
iiclr-17530	964	19	used	use	VERB
iiclr-17530	964	20	in	in	ADP
iiclr-17530	964	21	favell	favell	PROPN
iiclr-17530	964	22	v.	v.	PROPN
iiclr-17530	964	23	united	united	PROPN
iiclr-17530	964	24	states	states	PROPN
iiclr-17530	964	25	,	,	PUNCT
iiclr-17530	964	26	16	16	NUM
iiclr-17530	964	27	ci	ci	NOUN
iiclr-17530	964	28	.	.	PUNCT
iiclr-17530	965	1	ct	ct	PROPN
iiclr-17530	965	2	.	.	PROPN
iiclr-17530	965	3	700	700	NUM
iiclr-17530	965	4	(	(	PUNCT
iiclr-17530	965	5	1989	1989	NUM
iiclr-17530	965	6	)	)	PUNCT
iiclr-17530	965	7	.	.	PUNCT
iiclr-17530	966	1	190	190	NUM
iiclr-17530	966	2	.	.	PUNCT
iiclr-17530	967	1	i	i	PRON
iiclr-17530	967	2	d.	d.	PROPN
iiclr-17530	967	3	at	at	ADP
iiclr-17530	967	4	705	705	NUM
iiclr-17530	967	5	-	-	SYM
iiclr-17530	967	6	06	06	NUM
iiclr-17530	967	7	.	.	PUNCT
iiclr-17530	968	1	see	see	VERB
iiclr-17530	968	2	also	also	ADV
iiclr-17530	968	3	shefsky	shefsky	PROPN
iiclr-17530	968	4	&	&	CCONJ
iiclr-17530	968	5	pappano	pappano	PROPN
iiclr-17530	968	6	,	,	PUNCT
iiclr-17530	968	7	supra	supra	PROPN
iiclr-17530	968	8	note	note	PROPN
iiclr-17530	968	9	18	18	NUM
iiclr-17530	968	10	1	1	NUM
iiclr-17530	968	11	,	,	PUNCT
iiclr-17530	968	12	at	at	ADP
iiclr-17530	968	13	78	78	NUM
iiclr-17530	968	14	-	-	SYM
iiclr-17530	968	15	79	79	NUM
iiclr-17530	968	16	n.40	n.40	NOUN
iiclr-17530	968	17	(	(	PUNCT
iiclr-17530	968	18	citing	cite	VERB
iiclr-17530	968	19	the	the	DET
iiclr-17530	968	20	language	language	NOUN
iiclr-17530	968	21	from	from	ADP
iiclr-17530	968	22	the	the	DET
iiclr-17530	968	23	standard	standard	ADJ
iiclr-17530	968	24	player	player	NOUN
iiclr-17530	968	25	's	's	PART
iiclr-17530	968	26	contract	contract	NOUN
iiclr-17530	968	27	in	in	ADP
iiclr-17530	968	28	favell	favell	PROPN
iiclr-17530	968	29	)	)	PUNCT
iiclr-17530	968	30	.	.	PUNCT
iiclr-17530	969	1	1999	1999	NUM
iiclr-17530	969	2	]	]	X
iiclr-17530	969	3	ind	ind	NOUN
iiclr-17530	969	4	.	.	PUNCT
iiclr-17530	970	1	int'l	int'l	PROPN
iiclr-17530	970	2	&	&	CCONJ
iiclr-17530	970	3	comp	comp	PROPN
iiclr-17530	970	4	.	.	PUNCT
iiclr-17530	971	1	l.	l.	PROPN
iiclr-17530	971	2	rev	rev	PROPN
iiclr-17530	971	3	.	.	PROPN
iiclr-17530	971	4	days	day	NOUN
iiclr-17530	971	5	a	a	DET
iiclr-17530	971	6	week	week	NOUN
iiclr-17530	971	7	.	.	PUNCT
iiclr-17530	972	1	the	the	DET
iiclr-17530	972	2	program	program	NOUN
iiclr-17530	972	3	should	should	AUX
iiclr-17530	972	4	include	include	VERB
iiclr-17530	972	5	strength	strength	NOUN
iiclr-17530	972	6	training	training	NOUN
iiclr-17530	972	7	"	"	PUNCT
iiclr-17530	972	8	'	'	PUNCT
iiclr-17530	972	9	and	and	CCONJ
iiclr-17530	972	10	conditioning	conditioning	NOUN
iiclr-17530	972	11	.	.	PUNCT
iiclr-17530	972	12	'	'	PUNCT
iiclr-17530	973	1	these	these	DET
iiclr-17530	973	2	contract	contract	NOUN
iiclr-17530	973	3	provisions	provision	NOUN
iiclr-17530	973	4	should	should	AUX
iiclr-17530	973	5	be	be	AUX
iiclr-17530	973	6	included	include	VERB
iiclr-17530	973	7	either	either	CCONJ
iiclr-17530	973	8	in	in	ADP
iiclr-17530	973	9	the	the	DET
iiclr-17530	973	10	portion	portion	NOUN
iiclr-17530	973	11	of	of	ADP
iiclr-17530	973	12	the	the	DET
iiclr-17530	973	13	contract	contract	NOUN
iiclr-17530	973	14	where	where	SCONJ
iiclr-17530	973	15	it	it	PRON
iiclr-17530	973	16	states	state	VERB
iiclr-17530	973	17	that	that	SCONJ
iiclr-17530	973	18	the	the	DET
iiclr-17530	973	19	athlete	athlete	NOUN
iiclr-17530	973	20	must	must	AUX
iiclr-17530	973	21	report	report	VERB
iiclr-17530	973	22	to	to	ADP
iiclr-17530	973	23	training	training	NOUN
iiclr-17530	973	24	camp	camp	NOUN
iiclr-17530	973	25	in	in	ADP
iiclr-17530	973	26	good	good	ADJ
iiclr-17530	973	27	physical	physical	ADJ
iiclr-17530	973	28	condition	condition	NOUN
iiclr-17530	973	29	or	or	CCONJ
iiclr-17530	973	30	,	,	PUNCT
iiclr-17530	973	31	if	if	SCONJ
iiclr-17530	973	32	using	use	VERB
iiclr-17530	973	33	a	a	DET
iiclr-17530	973	34	standard	standard	ADJ
iiclr-17530	973	35	player	player	NOUN
iiclr-17530	973	36	's	's	PART
iiclr-17530	973	37	contract	contract	NOUN
iiclr-17530	973	38	,	,	PUNCT
iiclr-17530	973	39	the	the	DET
iiclr-17530	973	40	language	language	NOUN
iiclr-17530	973	41	may	may	AUX
iiclr-17530	973	42	be	be	AUX
iiclr-17530	973	43	inserted	insert	VERB
iiclr-17530	973	44	in	in	ADP
iiclr-17530	973	45	paragraph	paragraph	NOUN
iiclr-17530	973	46	twenty	twenty	NUM
iiclr-17530	973	47	-	-	PUNCT
iiclr-17530	973	48	four	four	NUM
iiclr-17530	973	49	in	in	ADP
iiclr-17530	973	50	the	the	DET
iiclr-17530	973	51	section	section	NOUN
iiclr-17530	973	52	regarding	regard	VERB
iiclr-17530	973	53	special	special	ADJ
iiclr-17530	973	54	provisions	provision	NOUN
iiclr-17530	973	55	.	.	PUNCT
iiclr-17530	974	1	once	once	SCONJ
iiclr-17530	974	2	the	the	DET
iiclr-17530	974	3	contract	contract	NOUN
iiclr-17530	974	4	is	be	AUX
iiclr-17530	974	5	drafted	draft	VERB
iiclr-17530	974	6	,	,	PUNCT
iiclr-17530	974	7	the	the	DET
iiclr-17530	974	8	last	last	ADJ
iiclr-17530	974	9	step	step	NOUN
iiclr-17530	974	10	is	be	AUX
iiclr-17530	974	11	to	to	PART
iiclr-17530	974	12	present	present	VERB
iiclr-17530	974	13	it	it	PRON
iiclr-17530	974	14	to	to	ADP
iiclr-17530	974	15	the	the	DET
iiclr-17530	974	16	commissioner	commissioner	NOUN
iiclr-17530	974	17	of	of	ADP
iiclr-17530	974	18	the	the	DET
iiclr-17530	974	19	league	league	NOUN
iiclr-17530	974	20	for	for	ADP
iiclr-17530	974	21	his	his	PRON
iiclr-17530	974	22	approval	approval	NOUN
iiclr-17530	974	23	based	base	VERB
iiclr-17530	974	24	upon	upon	SCONJ
iiclr-17530	974	25	paragraph	paragraph	NOUN
iiclr-17530	974	26	nineteen	nineteen	NUM
iiclr-17530	974	27	.	.	PUNCT
iiclr-17530	975	1	if	if	SCONJ
iiclr-17530	975	2	the	the	DET
iiclr-17530	975	3	commissioner	commissioner	NOUN
iiclr-17530	975	4	affirms	affirm	VERB
iiclr-17530	975	5	the	the	DET
iiclr-17530	975	6	contract	contract	NOUN
iiclr-17530	975	7	and	and	CCONJ
iiclr-17530	975	8	states	state	NOUN
iiclr-17530	975	9	that	that	SCONJ
iiclr-17530	975	10	it	it	PRON
iiclr-17530	975	11	does	do	AUX
iiclr-17530	975	12	not	not	PART
iiclr-17530	975	13	violate	violate	VERB
iiclr-17530	975	14	any	any	PRON
iiclr-17530	975	15	of	of	ADP
iiclr-17530	975	16	the	the	DET
iiclr-17530	975	17	league	league	NOUN
iiclr-17530	975	18	's	's	PART
iiclr-17530	975	19	policies	policy	NOUN
iiclr-17530	975	20	,	,	PUNCT
iiclr-17530	975	21	it	it	PRON
iiclr-17530	975	22	is	be	AUX
iiclr-17530	975	23	clear	clear	ADJ
iiclr-17530	975	24	that	that	SCONJ
iiclr-17530	975	25	the	the	DET
iiclr-17530	975	26	athlete	athlete	NOUN
iiclr-17530	975	27	will	will	AUX
iiclr-17530	975	28	be	be	AUX
iiclr-17530	975	29	able	able	ADJ
iiclr-17530	975	30	to	to	PART
iiclr-17530	975	31	include	include	VERB
iiclr-17530	975	32	these	these	DET
iiclr-17530	975	33	off	off	ADJ
iiclr-17530	975	34	-	-	PUNCT
iiclr-17530	975	35	season	season	NOUN
iiclr-17530	975	36	conditioning	conditioning	NOUN
iiclr-17530	975	37	days	day	NOUN
iiclr-17530	975	38	in	in	ADP
iiclr-17530	975	39	his	his	PRON
iiclr-17530	975	40	calculation	calculation	NOUN
iiclr-17530	975	41	of	of	ADP
iiclr-17530	975	42	duty	duty	NOUN
iiclr-17530	975	43	days	day	NOUN
iiclr-17530	975	44	and	and	CCONJ
iiclr-17530	975	45	thereby	thereby	ADV
iiclr-17530	975	46	decrease	decrease	VERB
iiclr-17530	975	47	his	his	PRON
iiclr-17530	975	48	nonresident	nonresident	ADJ
iiclr-17530	975	49	tax	tax	NOUN
iiclr-17530	975	50	liability	liability	NOUN
iiclr-17530	975	51	.	.	PUNCT
iiclr-17530	976	1	based	base	VERB
iiclr-17530	976	2	on	on	ADP
iiclr-17530	976	3	the	the	DET
iiclr-17530	976	4	fta	fta	PROPN
iiclr-17530	976	5	report	report	NOUN
iiclr-17530	976	6	and	and	CCONJ
iiclr-17530	976	7	recommendations	recommendation	NOUN
iiclr-17530	976	8	,	,	PUNCT
iiclr-17530	976	9	the	the	DET
iiclr-17530	976	10	athlete	athlete	NOUN
iiclr-17530	976	11	will	will	AUX
iiclr-17530	976	12	be	be	AUX
iiclr-17530	976	13	engaged	engage	VERB
iiclr-17530	976	14	in	in	ADP
iiclr-17530	976	15	conditioning	conditioning	NOUN
iiclr-17530	976	16	activities	activity	NOUN
iiclr-17530	976	17	which	which	PRON
iiclr-17530	976	18	are	be	AUX
iiclr-17530	976	19	specified	specify	VERB
iiclr-17530	976	20	in	in	ADP
iiclr-17530	976	21	his	his	PRON
iiclr-17530	976	22	contract	contract	NOUN
iiclr-17530	976	23	and	and	CCONJ
iiclr-17530	976	24	will	will	AUX
iiclr-17530	976	25	be	be	AUX
iiclr-17530	976	26	performing	perform	VERB
iiclr-17530	976	27	the	the	DET
iiclr-17530	976	28	activities	activity	NOUN
iiclr-17530	976	29	at	at	ADP
iiclr-17530	976	30	the	the	DET
iiclr-17530	976	31	facilities	facility	NOUN
iiclr-17530	976	32	of	of	ADP
iiclr-17530	976	33	his	his	PRON
iiclr-17530	976	34	team	team	NOUN
iiclr-17530	976	35	.	.	PUNCT
iiclr-17530	977	1	v.	v.	ADP
iiclr-17530	977	2	conclusion	conclusion	NOUN
iiclr-17530	977	3	professional	professional	ADJ
iiclr-17530	977	4	athletics	athletic	NOUN
iiclr-17530	977	5	have	have	AUX
iiclr-17530	977	6	long	long	ADV
iiclr-17530	977	7	been	be	AUX
iiclr-17530	977	8	a	a	DET
iiclr-17530	977	9	part	part	NOUN
iiclr-17530	977	10	of	of	ADP
iiclr-17530	977	11	our	our	PRON
iiclr-17530	977	12	north	north	ADJ
iiclr-17530	977	13	american	american	ADJ
iiclr-17530	977	14	culture	culture	NOUN
iiclr-17530	977	15	.	.	PUNCT
iiclr-17530	978	1	often	often	ADV
iiclr-17530	978	2	,	,	PUNCT
iiclr-17530	978	3	professional	professional	ADJ
iiclr-17530	978	4	athletes	athlete	NOUN
iiclr-17530	978	5	are	be	AUX
iiclr-17530	978	6	considered	consider	VERB
iiclr-17530	978	7	to	to	PART
iiclr-17530	978	8	be	be	AUX
iiclr-17530	978	9	above	above	ADP
iiclr-17530	978	10	the	the	DET
iiclr-17530	978	11	common	common	ADJ
iiclr-17530	978	12	individual	individual	NOUN
iiclr-17530	978	13	because	because	SCONJ
iiclr-17530	978	14	of	of	ADP
iiclr-17530	978	15	their	their	PRON
iiclr-17530	978	16	unique	unique	ADJ
iiclr-17530	978	17	talents	talent	NOUN
iiclr-17530	978	18	and	and	CCONJ
iiclr-17530	978	19	abilities	ability	NOUN
iiclr-17530	978	20	.	.	PUNCT
iiclr-17530	979	1	however	however	ADV
iiclr-17530	979	2	,	,	PUNCT
iiclr-17530	979	3	professional	professional	ADJ
iiclr-17530	979	4	athletes	athlete	NOUN
iiclr-17530	979	5	are	be	AUX
iiclr-17530	979	6	very	very	ADV
iiclr-17530	979	7	similar	similar	ADJ
iiclr-17530	979	8	to	to	ADP
iiclr-17530	979	9	the	the	DET
iiclr-17530	979	10	average	average	ADJ
iiclr-17530	979	11	individual	individual	NOUN
iiclr-17530	979	12	in	in	ADP
iiclr-17530	979	13	the	the	DET
iiclr-17530	979	14	fact	fact	NOUN
iiclr-17530	979	15	that	that	SCONJ
iiclr-17530	979	16	they	they	PRON
iiclr-17530	979	17	can	can	AUX
iiclr-17530	979	18	not	not	PART
iiclr-17530	979	19	escape	escape	VERB
iiclr-17530	979	20	the	the	DET
iiclr-17530	979	21	two	two	NUM
iiclr-17530	979	22	certainties	certainty	NOUN
iiclr-17530	979	23	of	of	ADP
iiclr-17530	979	24	life	life	NOUN
iiclr-17530	979	25	:	:	PUNCT
iiclr-17530	979	26	death	death	NOUN
iiclr-17530	979	27	and	and	CCONJ
iiclr-17530	979	28	taxes	taxis	NOUN
iiclr-17530	979	29	.	.	PUNCT
iiclr-17530	979	30	'	'	PUNCT
iiclr-17530	980	1	with	with	ADP
iiclr-17530	980	2	the	the	DET
iiclr-17530	980	3	expansion	expansion	NOUN
iiclr-17530	980	4	of	of	ADP
iiclr-17530	980	5	professional	professional	ADJ
iiclr-17530	980	6	sports	sport	NOUN
iiclr-17530	980	7	and	and	CCONJ
iiclr-17530	980	8	the	the	DET
iiclr-17530	980	9	inclusion	inclusion	NOUN
iiclr-17530	980	10	of	of	ADP
iiclr-17530	980	11	more	more	ADJ
iiclr-17530	980	12	teams	team	NOUN
iiclr-17530	980	13	in	in	ADP
iiclr-17530	980	14	professional	professional	ADJ
iiclr-17530	980	15	football	football	NOUN
iiclr-17530	980	16	,	,	PUNCT
iiclr-17530	980	17	hockey	hockey	NOUN
iiclr-17530	980	18	,	,	PUNCT
iiclr-17530	980	19	baseball	baseball	NOUN
iiclr-17530	980	20	,	,	PUNCT
iiclr-17530	980	21	and	and	CCONJ
iiclr-17530	980	22	basketball	basketball	NOUN
iiclr-17530	980	23	,	,	PUNCT
iiclr-17530	980	24	there	there	PRON
iiclr-17530	980	25	are	be	VERB
iiclr-17530	980	26	more	more	ADJ
iiclr-17530	980	27	venues	venue	NOUN
iiclr-17530	980	28	in	in	ADP
iiclr-17530	980	29	which	which	PRON
iiclr-17530	980	30	athletes	athlete	NOUN
iiclr-17530	980	31	must	must	AUX
iiclr-17530	980	32	participate	participate	VERB
iiclr-17530	980	33	,	,	PUNCT
iiclr-17530	980	34	and	and	CCONJ
iiclr-17530	980	35	consequently	consequently	ADV
iiclr-17530	980	36	more	more	ADJ
iiclr-17530	980	37	venues	venue	NOUN
iiclr-17530	980	38	in	in	ADP
iiclr-17530	980	39	which	which	PRON
iiclr-17530	980	40	to	to	PART
iiclr-17530	980	41	pay	pay	VERB
iiclr-17530	980	42	taxes	taxis	NOUN
iiclr-17530	980	43	.	.	PUNCT
iiclr-17530	981	1	these	these	DET
iiclr-17530	981	2	expansion	expansion	NOUN
iiclr-17530	981	3	franchises	franchise	NOUN
iiclr-17530	981	4	are	be	AUX
iiclr-17530	981	5	moving	move	VERB
iiclr-17530	981	6	north	north	ADV
iiclr-17530	981	7	of	of	ADP
iiclr-17530	981	8	the	the	DET
iiclr-17530	981	9	united	united	PROPN
iiclr-17530	981	10	states	states	PROPN
iiclr-17530	981	11	into	into	ADP
iiclr-17530	981	12	canada	canada	PROPN
iiclr-17530	981	13	where	where	SCONJ
iiclr-17530	981	14	an	an	DET
iiclr-17530	981	15	additional	additional	ADJ
iiclr-17530	981	16	taxing	tax	VERB
iiclr-17530	981	17	agency	agency	NOUN
iiclr-17530	981	18	comes	come	VERB
iiclr-17530	981	19	into	into	ADP
iiclr-17530	981	20	play	play	NOUN
iiclr-17530	981	21	.	.	PUNCT
iiclr-17530	982	1	thus	thus	ADV
iiclr-17530	982	2	,	,	PUNCT
iiclr-17530	982	3	athletes	athlete	NOUN
iiclr-17530	982	4	may	may	AUX
iiclr-17530	982	5	be	be	AUX
iiclr-17530	982	6	liable	liable	ADJ
iiclr-17530	982	7	for	for	ADP
iiclr-17530	982	8	tax	tax	NOUN
iiclr-17530	982	9	on	on	ADP
iiclr-17530	982	10	their	their	PRON
iiclr-17530	982	11	income	income	NOUN
iiclr-17530	982	12	at	at	ADP
iiclr-17530	982	13	the	the	DET
iiclr-17530	982	14	canadian	canadian	ADJ
iiclr-17530	982	15	federal	federal	ADJ
iiclr-17530	982	16	and	and	CCONJ
iiclr-17530	982	17	provincial	provincial	ADJ
iiclr-17530	982	18	rates	rate	NOUN
iiclr-17530	982	19	,	,	PUNCT
iiclr-17530	982	20	as	as	ADV
iiclr-17530	982	21	well	well	ADV
iiclr-17530	982	22	as	as	ADP
iiclr-17530	982	23	for	for	ADP
iiclr-17530	982	24	income	income	NOUN
iiclr-17530	982	25	tax	tax	NOUN
iiclr-17530	982	26	to	to	ADP
iiclr-17530	982	27	the	the	DET
iiclr-17530	982	28	united	united	PROPN
iiclr-17530	982	29	states	states	PROPN
iiclr-17530	982	30	on	on	ADP
iiclr-17530	982	31	the	the	DET
iiclr-17530	982	32	federal	federal	ADJ
iiclr-17530	982	33	,	,	PUNCT
iiclr-17530	982	34	state	state	NOUN
iiclr-17530	982	35	,	,	PUNCT
iiclr-17530	982	36	and	and	CCONJ
iiclr-17530	982	37	local	local	ADJ
iiclr-17530	982	38	levels	level	NOUN
iiclr-17530	982	39	.	.	PUNCT
iiclr-17530	983	1	due	due	ADP
iiclr-17530	983	2	to	to	ADP
iiclr-17530	983	3	this	this	DET
iiclr-17530	983	4	multiple	multiple	ADJ
iiclr-17530	983	5	taxation	taxation	NOUN
iiclr-17530	983	6	,	,	PUNCT
iiclr-17530	983	7	it	it	PRON
iiclr-17530	983	8	is	be	AUX
iiclr-17530	983	9	imperative	imperative	ADJ
iiclr-17530	983	10	that	that	SCONJ
iiclr-17530	983	11	an	an	DET
iiclr-17530	983	12	athlete	athlete	NOUN
iiclr-17530	983	13	have	have	VERB
iiclr-17530	983	14	a	a	DET
iiclr-17530	983	15	tax	tax	NOUN
iiclr-17530	983	16	plan	plan	NOUN
iiclr-17530	983	17	in	in	ADP
iiclr-17530	983	18	order	order	NOUN
iiclr-17530	983	19	to	to	PART
iiclr-17530	983	20	comply	comply	VERB
iiclr-17530	983	21	with	with	ADP
iiclr-17530	983	22	these	these	DET
iiclr-17530	983	23	filing	filing	NOUN
iiclr-17530	983	24	requirements	requirement	NOUN
iiclr-17530	983	25	.	.	PUNCT
iiclr-17530	984	1	in	in	ADP
iiclr-17530	984	2	addition	addition	NOUN
iiclr-17530	984	3	and	and	CCONJ
iiclr-17530	984	4	perhaps	perhaps	ADV
iiclr-17530	984	5	more	more	ADV
iiclr-17530	984	6	importantly	importantly	ADV
iiclr-17530	984	7	,	,	PUNCT
iiclr-17530	984	8	an	an	DET
iiclr-17530	984	9	athlete	athlete	NOUN
iiclr-17530	984	10	should	should	AUX
iiclr-17530	984	11	have	have	VERB
iiclr-17530	984	12	a	a	DET
iiclr-17530	984	13	tax	tax	NOUN
iiclr-17530	984	14	plan	plan	NOUN
iiclr-17530	984	15	to	to	PART
iiclr-17530	984	16	save	save	VERB
iiclr-17530	984	17	money	money	NOUN
iiclr-17530	984	18	for	for	ADP
iiclr-17530	984	19	retirement	retirement	NOUN
iiclr-17530	984	20	based	base	VERB
iiclr-17530	984	21	upon	upon	SCONJ
iiclr-17530	984	22	the	the	DET
iiclr-17530	984	23	shorter	short	ADJ
iiclr-17530	984	24	average	average	ADJ
iiclr-17530	984	25	career	career	NOUN
iiclr-17530	984	26	of	of	ADP
iiclr-17530	984	27	professional	professional	ADJ
iiclr-17530	984	28	athletes	athlete	NOUN
iiclr-17530	984	29	as	as	SCONJ
iiclr-17530	984	30	compared	compare	VERB
iiclr-17530	984	31	to	to	ADP
iiclr-17530	984	32	other	other	ADJ
iiclr-17530	984	33	careers	career	NOUN
iiclr-17530	984	34	.	.	PUNCT
iiclr-17530	985	1	'94	'94	NUM
iiclr-17530	985	2	since	since	SCONJ
iiclr-17530	985	3	the	the	DET
iiclr-17530	985	4	inception	inception	NOUN
iiclr-17530	985	5	of	of	ADP
iiclr-17530	985	6	the	the	DET
iiclr-17530	985	7	fta	fta	PROPN
iiclr-17530	985	8	report	report	NOUN
iiclr-17530	985	9	'	'	PART
iiclr-17530	985	10	regarding	regard	VERB
iiclr-17530	985	11	duty	duty	NOUN
iiclr-17530	985	12	day	day	NOUN
iiclr-17530	985	13	apportionment	apportionment	NOUN
iiclr-17530	985	14	of	of	ADP
iiclr-17530	985	15	taxation	taxation	NOUN
iiclr-17530	985	16	for	for	ADP
iiclr-17530	985	17	professional	professional	ADJ
iiclr-17530	985	18	athletes	athlete	NOUN
iiclr-17530	985	19	,	,	PUNCT
iiclr-17530	985	20	it	it	PRON
iiclr-17530	985	21	is	be	AUX
iiclr-17530	985	22	clear	clear	ADJ
iiclr-17530	985	23	that	that	SCONJ
iiclr-17530	985	24	the	the	DET
iiclr-17530	985	25	athlete	athlete	NOUN
iiclr-17530	985	26	191	191	NUM
iiclr-17530	985	27	.	.	PUNCT
iiclr-17530	986	1	for	for	ADP
iiclr-17530	986	2	example	example	NOUN
iiclr-17530	986	3	,	,	PUNCT
iiclr-17530	986	4	strength	strength	NOUN
iiclr-17530	986	5	training	training	NOUN
iiclr-17530	986	6	would	would	AUX
iiclr-17530	986	7	likely	likely	ADV
iiclr-17530	986	8	include	include	VERB
iiclr-17530	986	9	weight	weight	NOUN
iiclr-17530	986	10	training	training	NOUN
iiclr-17530	986	11	.	.	PUNCT
iiclr-17530	987	1	192	192	NUM
iiclr-17530	987	2	.	.	PUNCT
iiclr-17530	988	1	for	for	ADP
iiclr-17530	988	2	example	example	NOUN
iiclr-17530	988	3	,	,	PUNCT
iiclr-17530	988	4	conditioning	conditioning	NOUN
iiclr-17530	988	5	could	could	AUX
iiclr-17530	988	6	include	include	VERB
iiclr-17530	988	7	anything	anything	PRON
iiclr-17530	988	8	from	from	ADP
iiclr-17530	988	9	running	run	VERB
iiclr-17530	988	10	or	or	CCONJ
iiclr-17530	988	11	jogging	jog	VERB
iiclr-17530	988	12	to	to	ADP
iiclr-17530	988	13	riding	ride	VERB
iiclr-17530	988	14	a	a	DET
iiclr-17530	988	15	stationary	stationary	ADJ
iiclr-17530	988	16	bike	bike	NOUN
iiclr-17530	988	17	or	or	CCONJ
iiclr-17530	988	18	swimming	swimming	NOUN
iiclr-17530	988	19	.	.	PUNCT
iiclr-17530	989	1	193	193	NUM
iiclr-17530	989	2	.	.	PUNCT
iiclr-17530	990	1	see	see	VERB
iiclr-17530	990	2	salmas	salma	NOUN
iiclr-17530	990	3	,	,	PUNCT
iiclr-17530	990	4	supra	supra	PROPN
iiclr-17530	990	5	note	note	NOUN
iiclr-17530	990	6	i	i	PRON
iiclr-17530	991	1	i	i	PRON
iiclr-17530	991	2	,	,	PUNCT
iiclr-17530	991	3	at	at	ADP
iiclr-17530	991	4	256	256	NUM
iiclr-17530	991	5	.	.	NOUN
iiclr-17530	991	6	194	194	NUM
iiclr-17530	991	7	.	.	PUNCT
iiclr-17530	992	1	see	see	VERB
iiclr-17530	992	2	i	i	PRON
iiclr-17530	992	3	d.	d.	PROPN
iiclr-17530	992	4	195	195	NUM
iiclr-17530	992	5	.	.	PUNCT
iiclr-17530	993	1	see	see	VERB
iiclr-17530	993	2	fta	fta	PROPN
iiclr-17530	993	3	report	report	PROPN
iiclr-17530	993	4	,	,	PUNCT
iiclr-17530	993	5	supra	supra	PROPN
iiclr-17530	993	6	note	note	NOUN
iiclr-17530	993	7	79	79	NUM
iiclr-17530	993	8	.	.	PUNCT
iiclr-17530	994	1	[	[	X
iiclr-17530	994	2	vol	vol	NOUN
iiclr-17530	994	3	.	.	PUNCT
iiclr-17530	995	1	10:1	10:1	NUM
iiclr-17530	995	2	the	the	DET
iiclr-17530	995	3	taxation	taxation	NOUN
iiclr-17530	995	4	of	of	ADP
iiclr-17530	995	5	professional	professional	ADJ
iiclr-17530	995	6	athletes	athlete	NOUN
iiclr-17530	995	7	may	may	AUX
iiclr-17530	995	8	be	be	AUX
iiclr-17530	995	9	able	able	ADJ
iiclr-17530	995	10	to	to	PART
iiclr-17530	995	11	structure	structure	VERB
iiclr-17530	995	12	his	his	PRON
iiclr-17530	995	13	or	or	CCONJ
iiclr-17530	995	14	her	her	PRON
iiclr-17530	995	15	contract	contract	NOUN
iiclr-17530	995	16	in	in	ADP
iiclr-17530	995	17	such	such	DET
iiclr-17530	995	18	a	a	DET
iiclr-17530	995	19	way	way	NOUN
iiclr-17530	995	20	as	as	SCONJ
iiclr-17530	995	21	to	to	PART
iiclr-17530	995	22	minimize	minimize	VERB
iiclr-17530	995	23	nonresident	nonresident	ADJ
iiclr-17530	995	24	tax	tax	NOUN
iiclr-17530	995	25	liability	liability	NOUN
iiclr-17530	995	26	.	.	PUNCT
iiclr-17530	996	1	by	by	ADP
iiclr-17530	996	2	including	include	VERB
iiclr-17530	996	3	off	off	ADP
iiclr-17530	996	4	-	-	PUNCT
iiclr-17530	996	5	season	season	NOUN
iiclr-17530	996	6	conditioning	conditioning	NOUN
iiclr-17530	996	7	in	in	ADP
iiclr-17530	996	8	the	the	DET
iiclr-17530	996	9	employment	employment	NOUN
iiclr-17530	996	10	contract	contract	NOUN
iiclr-17530	996	11	,	,	PUNCT
iiclr-17530	996	12	as	as	ADV
iiclr-17530	996	13	well	well	ADV
iiclr-17530	996	14	as	as	ADP
iiclr-17530	996	15	stating	state	VERB
iiclr-17530	996	16	the	the	DET
iiclr-17530	996	17	conditioning	conditioning	NOUN
iiclr-17530	996	18	regimen	regiman	NOUN
iiclr-17530	996	19	and	and	CCONJ
iiclr-17530	996	20	that	that	SCONJ
iiclr-17530	996	21	the	the	DET
iiclr-17530	996	22	conditioning	conditioning	NOUN
iiclr-17530	996	23	will	will	AUX
iiclr-17530	996	24	take	take	VERB
iiclr-17530	996	25	place	place	NOUN
iiclr-17530	996	26	at	at	ADP
iiclr-17530	996	27	the	the	DET
iiclr-17530	996	28	team	team	NOUN
iiclr-17530	996	29	's	's	PART
iiclr-17530	996	30	facilities	facility	NOUN
iiclr-17530	996	31	,	,	PUNCT
iiclr-17530	996	32	these	these	DET
iiclr-17530	996	33	off	off	ADP
iiclr-17530	996	34	-	-	PUNCT
iiclr-17530	996	35	season	season	NOUN
iiclr-17530	996	36	days	day	NOUN
iiclr-17530	996	37	become	become	VERB
iiclr-17530	996	38	duty	duty	NOUN
iiclr-17530	996	39	days	day	NOUN
iiclr-17530	996	40	.	.	PUNCT
iiclr-17530	997	1	based	base	VERB
iiclr-17530	997	2	on	on	ADP
iiclr-17530	997	3	case	case	NOUN
iiclr-17530	997	4	law	law	NOUN
iiclr-17530	997	5	"	"	PUNCT
iiclr-17530	997	6	which	which	PRON
iiclr-17530	997	7	has	have	AUX
iiclr-17530	997	8	addressed	address	VERB
iiclr-17530	997	9	the	the	DET
iiclr-17530	997	10	issue	issue	NOUN
iiclr-17530	997	11	of	of	ADP
iiclr-17530	997	12	whether	whether	SCONJ
iiclr-17530	997	13	professional	professional	ADJ
iiclr-17530	997	14	athletes	athlete	NOUN
iiclr-17530	997	15	may	may	AUX
iiclr-17530	997	16	include	include	VERB
iiclr-17530	997	17	off	off	ADP
iiclr-17530	997	18	-	-	PUNCT
iiclr-17530	997	19	season	season	NOUN
iiclr-17530	997	20	conditioning	conditioning	NOUN
iiclr-17530	997	21	as	as	ADP
iiclr-17530	997	22	duty	duty	NOUN
iiclr-17530	997	23	days	day	NOUN
iiclr-17530	997	24	in	in	ADP
iiclr-17530	997	25	determining	determine	VERB
iiclr-17530	997	26	the	the	DET
iiclr-17530	997	27	applicable	applicable	ADJ
iiclr-17530	997	28	ratio	ratio	NOUN
iiclr-17530	997	29	of	of	ADP
iiclr-17530	997	30	duty	duty	NOUN
iiclr-17530	997	31	days	day	NOUN
iiclr-17530	997	32	,	,	PUNCT
iiclr-17530	997	33	it	it	PRON
iiclr-17530	997	34	is	be	AUX
iiclr-17530	997	35	clear	clear	ADJ
iiclr-17530	997	36	that	that	SCONJ
iiclr-17530	997	37	if	if	SCONJ
iiclr-17530	997	38	athletes	athlete	NOUN
iiclr-17530	997	39	structure	structure	VERB
iiclr-17530	997	40	their	their	PRON
iiclr-17530	997	41	contracts	contract	NOUN
iiclr-17530	997	42	in	in	ADP
iiclr-17530	997	43	such	such	DET
iiclr-17530	997	44	a	a	DET
iiclr-17530	997	45	way	way	NOUN
iiclr-17530	997	46	as	as	SCONJ
iiclr-17530	997	47	to	to	PART
iiclr-17530	997	48	make	make	VERB
iiclr-17530	997	49	off	off	ADP
iiclr-17530	997	50	-	-	PUNCT
iiclr-17530	997	51	season	season	NOUN
iiclr-17530	997	52	conditioning	conditioning	NOUN
iiclr-17530	997	53	a	a	DET
iiclr-17530	997	54	promise	promise	NOUN
iiclr-17530	997	55	as	as	SCONJ
iiclr-17530	997	56	opposed	oppose	VERB
iiclr-17530	997	57	to	to	ADP
iiclr-17530	997	58	a	a	DET
iiclr-17530	997	59	condition	condition	NOUN
iiclr-17530	997	60	of	of	ADP
iiclr-17530	997	61	employment	employment	NOUN
iiclr-17530	997	62	,	,	PUNCT
iiclr-17530	997	63	these	these	DET
iiclr-17530	997	64	days	day	NOUN
iiclr-17530	997	65	may	may	AUX
iiclr-17530	997	66	be	be	AUX
iiclr-17530	997	67	included	include	VERB
iiclr-17530	997	68	in	in	ADP
iiclr-17530	997	69	the	the	DET
iiclr-17530	997	70	duty	duty	NOUN
iiclr-17530	997	71	days	day	NOUN
iiclr-17530	997	72	formula	formula	NOUN
iiclr-17530	997	73	.	.	PUNCT
iiclr-17530	998	1	in	in	ADP
iiclr-17530	998	2	future	future	ADJ
iiclr-17530	998	3	cases	case	NOUN
iiclr-17530	998	4	,	,	PUNCT
iiclr-17530	998	5	issues	issue	NOUN
iiclr-17530	998	6	which	which	PRON
iiclr-17530	998	7	may	may	AUX
iiclr-17530	998	8	arise	arise	VERB
iiclr-17530	998	9	in	in	ADP
iiclr-17530	998	10	regard	regard	NOUN
iiclr-17530	998	11	to	to	ADP
iiclr-17530	998	12	this	this	DET
iiclr-17530	998	13	interpretation	interpretation	NOUN
iiclr-17530	998	14	of	of	ADP
iiclr-17530	998	15	case	case	NOUN
iiclr-17530	998	16	law	law	NOUN
iiclr-17530	998	17	may	may	AUX
iiclr-17530	998	18	revolve	revolve	VERB
iiclr-17530	998	19	around	around	ADP
iiclr-17530	998	20	whether	whether	SCONJ
iiclr-17530	998	21	the	the	DET
iiclr-17530	998	22	conditioning	conditioning	NOUN
iiclr-17530	998	23	program	program	NOUN
iiclr-17530	998	24	was	be	AUX
iiclr-17530	998	25	fully	fully	ADV
iiclr-17530	998	26	specified	specify	VERB
iiclr-17530	998	27	in	in	ADP
iiclr-17530	998	28	the	the	DET
iiclr-17530	998	29	contract	contract	NOUN
iiclr-17530	998	30	,	,	PUNCT
iiclr-17530	998	31	as	as	ADV
iiclr-17530	998	32	well	well	ADV
iiclr-17530	998	33	as	as	SCONJ
iiclr-17530	998	34	whether	whether	SCONJ
iiclr-17530	998	35	it	it	PRON
iiclr-17530	998	36	was	be	AUX
iiclr-17530	998	37	sufficiently	sufficiently	ADV
iiclr-17530	998	38	stated	state	VERB
iiclr-17530	998	39	in	in	ADP
iiclr-17530	998	40	the	the	DET
iiclr-17530	998	41	contract	contract	NOUN
iiclr-17530	998	42	that	that	PRON
iiclr-17530	998	43	the	the	DET
iiclr-17530	998	44	athlete	athlete	NOUN
iiclr-17530	998	45	is	be	AUX
iiclr-17530	998	46	to	to	PART
iiclr-17530	998	47	perform	perform	VERB
iiclr-17530	998	48	this	this	DET
iiclr-17530	998	49	off	off	ADP
iiclr-17530	998	50	-	-	PUNCT
iiclr-17530	998	51	season	season	NOUN
iiclr-17530	998	52	conditioning	conditioning	NOUN
iiclr-17530	998	53	at	at	ADP
iiclr-17530	998	54	the	the	DET
iiclr-17530	998	55	facilities	facility	NOUN
iiclr-17530	998	56	of	of	ADP
iiclr-17530	998	57	the	the	DET
iiclr-17530	998	58	team	team	NOUN
iiclr-17530	998	59	.	.	PUNCT
iiclr-17530	999	1	thus	thus	ADV
iiclr-17530	999	2	,	,	PUNCT
iiclr-17530	999	3	it	it	PRON
iiclr-17530	999	4	is	be	AUX
iiclr-17530	999	5	important	important	ADJ
iiclr-17530	999	6	for	for	SCONJ
iiclr-17530	999	7	agents	agent	NOUN
iiclr-17530	999	8	and	and	CCONJ
iiclr-17530	999	9	attorneys	attorney	NOUN
iiclr-17530	999	10	of	of	ADP
iiclr-17530	999	11	professional	professional	ADJ
iiclr-17530	999	12	athletes	athlete	NOUN
iiclr-17530	999	13	to	to	PART
iiclr-17530	999	14	take	take	VERB
iiclr-17530	999	15	special	special	ADJ
iiclr-17530	999	16	care	care	NOUN
iiclr-17530	999	17	in	in	ADP
iiclr-17530	999	18	drafting	draft	VERB
iiclr-17530	999	19	the	the	DET
iiclr-17530	999	20	athlete	athlete	NOUN
iiclr-17530	999	21	's	's	PART
iiclr-17530	999	22	employment	employment	NOUN
iiclr-17530	999	23	contracts	contract	NOUN
iiclr-17530	999	24	.	.	PUNCT
iiclr-17530	1000	1	this	this	DET
iiclr-17530	1000	2	note	note	NOUN
iiclr-17530	1000	3	urges	urge	VERB
iiclr-17530	1000	4	inclusion	inclusion	NOUN
iiclr-17530	1000	5	of	of	ADP
iiclr-17530	1000	6	the	the	DET
iiclr-17530	1000	7	following	follow	VERB
iiclr-17530	1000	8	contract	contract	NOUN
iiclr-17530	1000	9	terms	term	NOUN
iiclr-17530	1000	10	in	in	ADP
iiclr-17530	1000	11	professional	professional	ADJ
iiclr-17530	1000	12	athlete	athlete	NOUN
iiclr-17530	1000	13	's	's	PART
iiclr-17530	1000	14	employment	employment	NOUN
iiclr-17530	1000	15	contracts	contract	NOUN
iiclr-17530	1000	16	:	:	PUNCT
iiclr-17530	1000	17	(	(	PUNCT
iiclr-17530	1000	18	1	1	X
iiclr-17530	1000	19	)	)	PUNCT
iiclr-17530	1000	20	the	the	DET
iiclr-17530	1000	21	training	training	NOUN
iiclr-17530	1000	22	regimen	regiman	NOUN
iiclr-17530	1000	23	;	;	PUNCT
iiclr-17530	1000	24	(	(	PUNCT
iiclr-17530	1000	25	2	2	X
iiclr-17530	1000	26	)	)	PUNCT
iiclr-17530	1000	27	the	the	DET
iiclr-17530	1000	28	location	location	NOUN
iiclr-17530	1000	29	of	of	ADP
iiclr-17530	1000	30	the	the	DET
iiclr-17530	1000	31	facility	facility	NOUN
iiclr-17530	1000	32	at	at	ADP
iiclr-17530	1000	33	which	which	PRON
iiclr-17530	1000	34	the	the	DET
iiclr-17530	1000	35	athlete	athlete	NOUN
iiclr-17530	1000	36	will	will	AUX
iiclr-17530	1000	37	be	be	AUX
iiclr-17530	1000	38	performing	perform	VERB
iiclr-17530	1000	39	his	his	PRON
iiclr-17530	1000	40	or	or	CCONJ
iiclr-17530	1000	41	her	her	PRON
iiclr-17530	1000	42	conditioning	conditioning	NOUN
iiclr-17530	1000	43	;	;	PUNCT
iiclr-17530	1000	44	and	and	CCONJ
iiclr-17530	1000	45	(	(	PUNCT
iiclr-17530	1000	46	3	3	X
iiclr-17530	1000	47	)	)	PUNCT
iiclr-17530	1000	48	that	that	SCONJ
iiclr-17530	1000	49	the	the	DET
iiclr-17530	1000	50	conditioning	conditioning	NOUN
iiclr-17530	1000	51	will	will	AUX
iiclr-17530	1000	52	be	be	AUX
iiclr-17530	1000	53	supervised	supervise	VERB
iiclr-17530	1000	54	and	and	CCONJ
iiclr-17530	1000	55	mandated	mandate	VERB
iiclr-17530	1000	56	either	either	ADV
iiclr-17530	1000	57	by	by	ADP
iiclr-17530	1000	58	a	a	DET
iiclr-17530	1000	59	coach	coach	NOUN
iiclr-17530	1000	60	of	of	ADP
iiclr-17530	1000	61	the	the	DET
iiclr-17530	1000	62	athlete	athlete	NOUN
iiclr-17530	1000	63	's	's	PART
iiclr-17530	1000	64	team	team	NOUN
iiclr-17530	1000	65	or	or	CCONJ
iiclr-17530	1000	66	the	the	DET
iiclr-17530	1000	67	team	team	NOUN
iiclr-17530	1000	68	's	's	PART
iiclr-17530	1000	69	trainer	trainer	NOUN
iiclr-17530	1000	70	.	.	PUNCT
iiclr-17530	1001	1	if	if	SCONJ
iiclr-17530	1001	2	the	the	DET
iiclr-17530	1001	3	professional	professional	ADJ
iiclr-17530	1001	4	athlete	athlete	NOUN
iiclr-17530	1001	5	's	's	PART
iiclr-17530	1001	6	contract	contract	NOUN
iiclr-17530	1001	7	includes	include	VERB
iiclr-17530	1001	8	these	these	DET
iiclr-17530	1001	9	promises	promise	NOUN
iiclr-17530	1001	10	,	,	PUNCT
iiclr-17530	1001	11	the	the	DET
iiclr-17530	1001	12	case	case	NOUN
iiclr-17530	1001	13	law	law	NOUN
iiclr-17530	1001	14	as	as	ADV
iiclr-17530	1001	15	well	well	ADV
iiclr-17530	1001	16	as	as	ADP
iiclr-17530	1001	17	fta	fta	PROPN
iiclr-17530	1001	18	recommendations	recommendation	NOUN
iiclr-17530	1001	19	demonstrate	demonstrate	VERB
iiclr-17530	1001	20	that	that	SCONJ
iiclr-17530	1001	21	athletes	athlete	NOUN
iiclr-17530	1001	22	will	will	AUX
iiclr-17530	1001	23	be	be	AUX
iiclr-17530	1001	24	able	able	ADJ
iiclr-17530	1001	25	to	to	PART
iiclr-17530	1001	26	decrease	decrease	VERB
iiclr-17530	1001	27	their	their	PRON
iiclr-17530	1001	28	nonresident	nonresident	ADJ
iiclr-17530	1001	29	tax	tax	NOUN
iiclr-17530	1001	30	liability	liability	NOUN
iiclr-17530	1001	31	while	while	SCONJ
iiclr-17530	1001	32	remaining	remain	VERB
iiclr-17530	1001	33	in	in	ADP
iiclr-17530	1001	34	shape	shape	NOUN
iiclr-17530	1001	35	during	during	ADP
iiclr-17530	1001	36	the	the	DET
iiclr-17530	1001	37	off	off	ADJ
iiclr-17530	1001	38	-	-	PUNCT
iiclr-17530	1001	39	season	season	NOUN
iiclr-17530	1001	40	.	.	PUNCT
iiclr-17530	1002	1	jeffrey	jeffrey	PROPN
iiclr-17530	1002	2	adams	adams	PROPN
iiclr-17530	1002	3	"	"	PUNCT
iiclr-17530	1002	4	196	196	NUM
iiclr-17530	1002	5	.	.	PUNCT
iiclr-17530	1003	1	see	see	VERB
iiclr-17530	1003	2	,	,	PUNCT
iiclr-17530	1003	3	e.g.	e.g.	ADV
iiclr-17530	1003	4	,	,	PUNCT
iiclr-17530	1003	5	stemkowski	stemkowski	ADJ
iiclr-17530	1003	6	v.	v.	ADP
iiclr-17530	1003	7	commissioner	commissioner	NOUN
iiclr-17530	1003	8	,	,	PUNCT
iiclr-17530	1003	9	690	690	NUM
iiclr-17530	1003	10	f.2d	f.2d	NUM
iiclr-17530	1003	11	40	40	NUM
iiclr-17530	1003	12	(	(	PUNCT
iiclr-17530	1003	13	2nd	2nd	ADJ
iiclr-17530	1003	14	cir	cir	NOUN
iiclr-17530	1003	15	.	.	PROPN
iiclr-17530	1003	16	1982	1982	NUM
iiclr-17530	1003	17	)	)	PUNCT
iiclr-17530	1003	18	;	;	PUNCT
iiclr-17530	1004	1	favell	favell	PROPN
iiclr-17530	1004	2	v.	v.	PROPN
iiclr-17530	1004	3	united	united	PROPN
iiclr-17530	1004	4	states	states	PROPN
iiclr-17530	1004	5	,	,	PUNCT
iiclr-17530	1004	6	16	16	NUM
iiclr-17530	1004	7	cl	cl	NOUN
iiclr-17530	1004	8	.	.	PUNCT
iiclr-17530	1005	1	ct	ct	PRON
iiclr-17530	1005	2	.	.	PROPN
iiclr-17530	1005	3	700	700	NUM
iiclr-17530	1005	4	(	(	PUNCT
iiclr-17530	1005	5	1989	1989	NUM
iiclr-17530	1005	6	)	)	PUNCT
iiclr-17530	1005	7	.	.	PUNCT
iiclr-17530	1006	1	see	see	VERB
iiclr-17530	1006	2	also	also	ADV
iiclr-17530	1006	3	supra	supra	ADJ
iiclr-17530	1006	4	part	part	NOUN
iiclr-17530	1006	5	iv.a	iv.a	VERB
iiclr-17530	1006	6	.	.	PUNCT
iiclr-17530	1007	1	and	and	CCONJ
iiclr-17530	1007	2	accompanying	accompany	VERB
iiclr-17530	1007	3	text	text	NOUN
iiclr-17530	1007	4	for	for	ADP
iiclr-17530	1007	5	a	a	DET
iiclr-17530	1007	6	discussion	discussion	NOUN
iiclr-17530	1007	7	of	of	ADP
iiclr-17530	1007	8	the	the	DET
iiclr-17530	1007	9	analysis	analysis	NOUN
iiclr-17530	1007	10	of	of	ADP
iiclr-17530	1007	11	both	both	CCONJ
iiclr-17530	1007	12	stemkowski	stemkowski	ADJ
iiclr-17530	1007	13	and	and	CCONJ
iiclr-17530	1007	14	favell	favell	ADJ
iiclr-17530	1007	15	.	.	PUNCT
iiclr-17530	1008	1	*	*	PUNCT
iiclr-17530	1008	2	j.d	j.d	PROPN
iiclr-17530	1008	3	.	.	PROPN
iiclr-17530	1008	4	candidate	candidate	NOUN
iiclr-17530	1008	5	,	,	PUNCT
iiclr-17530	1008	6	2000	2000	NUM
iiclr-17530	1008	7	,	,	PUNCT
iiclr-17530	1008	8	indiana	indiana	PROPN
iiclr-17530	1008	9	university	university	PROPN
iiclr-17530	1008	10	school	school	NOUN
iiclr-17530	1008	11	of	of	ADP
iiclr-17530	1008	12	law	law	NOUN
iiclr-17530	1008	13	-	-	PUNCT
iiclr-17530	1008	14	indianapolis	indianapolis	PROPN
iiclr-17530	1008	15	;	;	PUNCT
iiclr-17530	1008	16	b.a	b.a	PROPN
iiclr-17530	1008	17	.	.	PROPN
iiclr-17530	1008	18	,	,	PUNCT
iiclr-17530	1008	19	1994	1994	NUM
iiclr-17530	1008	20	,	,	PUNCT
iiclr-17530	1008	21	indiana	indiana	PROPN
iiclr-17530	1008	22	university	university	PROPN
iiclr-17530	1008	23	.	.	PUNCT
iiclr-17530	1009	1	the	the	DET
iiclr-17530	1009	2	author	author	NOUN
iiclr-17530	1009	3	plans	plan	VERB
iiclr-17530	1009	4	to	to	PART
iiclr-17530	1009	5	pursue	pursue	VERB
iiclr-17530	1009	6	a	a	DET
iiclr-17530	1009	7	masters	master	NOUN
iiclr-17530	1009	8	of	of	ADP
iiclr-17530	1009	9	law	law	NOUN
iiclr-17530	1009	10	degree	degree	NOUN
iiclr-17530	1009	11	in	in	ADP
iiclr-17530	1009	12	the	the	DET
iiclr-17530	1009	13	area	area	NOUN
iiclr-17530	1009	14	of	of	ADP
iiclr-17530	1009	15	taxation	taxation	NOUN
iiclr-17530	1009	16	.	.	PUNCT
iiclr-17530	1010	1	the	the	DET
iiclr-17530	1010	2	author	author	NOUN
iiclr-17530	1010	3	would	would	AUX
iiclr-17530	1010	4	like	like	VERB
iiclr-17530	1010	5	to	to	PART
iiclr-17530	1010	6	thank	thank	VERB
iiclr-17530	1010	7	his	his	PRON
iiclr-17530	1010	8	fiancee	fiancee	NOUN
iiclr-17530	1010	9	for	for	ADP
iiclr-17530	1010	10	all	all	PRON
iiclr-17530	1010	11	of	of	ADP
iiclr-17530	1010	12	her	her	PRON
iiclr-17530	1010	13	love	love	NOUN
iiclr-17530	1010	14	and	and	CCONJ
iiclr-17530	1010	15	support	support	NOUN
iiclr-17530	1010	16	in	in	ADP
iiclr-17530	1010	17	the	the	DET
iiclr-17530	1010	18	preparation	preparation	NOUN
iiclr-17530	1010	19	of	of	ADP
iiclr-17530	1010	20	this	this	DET
iiclr-17530	1010	21	note	note	NOUN
iiclr-17530	1010	22	.	.	PUNCT
iiclr-17530	1011	1	1999	1999	NUM
iiclr-17530	1011	2	]	]	PUNCT