id	sid	tid	token	lemma	pos
iiclr-17757	1	1	all	all	PRON
iiclr-17757	1	2	's	be	AUX
iiclr-17757	1	3	fair	fair	ADJ
iiclr-17757	1	4	in	in	ADP
iiclr-17757	1	5	love	love	NOUN
iiclr-17757	1	6	,	,	PUNCT
iiclr-17757	1	7	war	war	NOUN
iiclr-17757	1	8	,	,	PUNCT
iiclr-17757	1	9	and	and	CCONJ
iiclr-17757	1	10	taxes	taxis	NOUN
iiclr-17757	1	11	:	:	PUNCT
iiclr-17757	1	12	does	do	AUX
iiclr-17757	1	13	the	the	DET
iiclr-17757	1	14	united	united	PROPN
iiclr-17757	1	15	states	states	PROPN
iiclr-17757	1	16	promote	promote	VERB
iiclr-17757	1	17	fair	fair	ADJ
iiclr-17757	1	18	tax	tax	NOUN
iiclr-17757	1	19	competition	competition	NOUN
iiclr-17757	1	20	in	in	ADP
iiclr-17757	1	21	a	a	DET
iiclr-17757	1	22	global	global	ADJ
iiclr-17757	1	23	marketplace	marketplace	NOUN
iiclr-17757	1	24	consistent	consistent	ADJ
iiclr-17757	1	25	with	with	ADP
iiclr-17757	1	26	european	european	ADJ
iiclr-17757	1	27	community	community	NOUN
iiclr-17757	1	28	and	and	CCONJ
iiclr-17757	1	29	organisation	organisation	NOUN
iiclr-17757	1	30	for	for	ADP
iiclr-17757	1	31	economic	economic	ADJ
iiclr-17757	1	32	co	co	NOUN
iiclr-17757	1	33	-	-	NOUN
iiclr-17757	1	34	operation	operation	NOUN
iiclr-17757	1	35	and	and	CCONJ
iiclr-17757	1	36	development	development	NOUN
iiclr-17757	1	37	recommendations	recommendation	NOUN
iiclr-17757	1	38	through	through	ADP
iiclr-17757	1	39	its	its	PRON
iiclr-17757	1	40	advance	advance	NOUN
iiclr-17757	1	41	ruling	rule	VERB
iiclr-17757	1	42	program	program	NOUN
iiclr-17757	1	43	all	all	PRON
iiclr-17757	1	44	's	be	AUX
iiclr-17757	1	45	fair	fair	ADJ
iiclr-17757	1	46	in	in	ADP
iiclr-17757	1	47	love	love	NOUN
iiclr-17757	1	48	,	,	PUNCT
iiclr-17757	1	49	war	war	NOUN
iiclr-17757	1	50	,	,	PUNCT
iiclr-17757	1	51	and	and	CCONJ
iiclr-17757	1	52	taxes	taxis	NOUN
iiclr-17757	1	53	:	:	PUNCT
iiclr-17757	1	54	does	do	AUX
iiclr-17757	1	55	the	the	DET
iiclr-17757	1	56	united	united	PROPN
iiclr-17757	1	57	states	states	PROPN
iiclr-17757	1	58	promote	promote	VERB
iiclr-17757	1	59	fair	fair	ADJ
iiclr-17757	1	60	tax	tax	NOUN
iiclr-17757	1	61	competition	competition	NOUN
iiclr-17757	1	62	in	in	ADP
iiclr-17757	1	63	a	a	DET
iiclr-17757	1	64	global	global	ADJ
iiclr-17757	1	65	marketplace	marketplace	NOUN
iiclr-17757	1	66	consistent	consistent	ADJ
iiclr-17757	1	67	with	with	ADP
iiclr-17757	1	68	european	european	ADJ
iiclr-17757	1	69	community	community	NOUN
iiclr-17757	1	70	and	and	CCONJ
iiclr-17757	1	71	organisation	organisation	NOUN
iiclr-17757	1	72	for	for	ADP
iiclr-17757	1	73	economic	economic	ADJ
iiclr-17757	1	74	co	co	NOUN
iiclr-17757	1	75	-	-	NOUN
iiclr-17757	1	76	operation	operation	NOUN
iiclr-17757	1	77	and	and	CCONJ
iiclr-17757	1	78	development	development	NOUN
iiclr-17757	1	79	recommendations	recommendation	NOUN
iiclr-17757	1	80	through	through	ADP
iiclr-17757	1	81	its	its	PRON
iiclr-17757	1	82	advance	advance	NOUN
iiclr-17757	1	83	ruling	rule	VERB
iiclr-17757	1	84	program	program	NOUN
iiclr-17757	1	85	?	?	PUNCT
iiclr-17757	2	1	kimberly	kimberly	PROPN
iiclr-17757	2	2	a.	a.	PROPN
iiclr-17757	2	3	butlak	butlak	PROPN
iiclr-17757	2	4	*	*	PUNCT
iiclr-17757	2	5	i.	i.	PROPN
iiclr-17757	2	6	introduction	introduction	NOUN
iiclr-17757	2	7	the	the	DET
iiclr-17757	2	8	international	international	ADJ
iiclr-17757	2	9	fiscal	fiscal	ADJ
iiclr-17757	2	10	association	association	NOUN
iiclr-17757	2	11	(	(	PUNCT
iiclr-17757	2	12	ifa	ifa	PROPN
iiclr-17757	2	13	)	)	PUNCT
iiclr-17757	2	14	'	'	PUNCT
iiclr-17757	2	15	defines	define	VERB
iiclr-17757	2	16	an	an	DET
iiclr-17757	2	17	"	"	PUNCT
iiclr-17757	2	18	advance	advance	NOUN
iiclr-17757	2	19	ruling	ruling	NOUN
iiclr-17757	2	20	"	"	PUNCT
iiclr-17757	2	21	as	as	ADP
iiclr-17757	2	22	a	a	DET
iiclr-17757	2	23	legal	legal	ADJ
iiclr-17757	2	24	interpretation	interpretation	NOUN
iiclr-17757	2	25	and	and	CCONJ
iiclr-17757	2	26	application	application	NOUN
iiclr-17757	2	27	of	of	ADP
iiclr-17757	2	28	an	an	DET
iiclr-17757	2	29	existing	exist	VERB
iiclr-17757	2	30	law	law	NOUN
iiclr-17757	2	31	to	to	ADP
iiclr-17757	2	32	a	a	DET
iiclr-17757	2	33	proposed	propose	VERB
iiclr-17757	2	34	or	or	CCONJ
iiclr-17757	2	35	advance	advance	NOUN
iiclr-17757	2	36	transaction	transaction	NOUN
iiclr-17757	2	37	requested	request	VERB
iiclr-17757	2	38	by	by	ADP
iiclr-17757	2	39	a	a	DET
iiclr-17757	2	40	taxpayer	taxpayer	NOUN
iiclr-17757	2	41	in	in	ADP
iiclr-17757	2	42	which	which	PRON
iiclr-17757	2	43	the	the	DET
iiclr-17757	2	44	issuing	issue	VERB
iiclr-17757	2	45	revenue	revenue	NOUN
iiclr-17757	2	46	authority	authority	NOUN
iiclr-17757	2	47	is	be	AUX
iiclr-17757	2	48	bound	bind	VERB
iiclr-17757	2	49	by	by	ADP
iiclr-17757	2	50	the	the	DET
iiclr-17757	2	51	conclusions	conclusion	NOUN
iiclr-17757	2	52	it	it	PRON
iiclr-17757	2	53	provides	provide	VERB
iiclr-17757	2	54	to	to	ADP
iiclr-17757	2	55	the	the	DET
iiclr-17757	2	56	requesting	request	VERB
iiclr-17757	2	57	taxpayer.2	taxpayer.2	PROPN
iiclr-17757	2	58	applying	apply	VERB
iiclr-17757	2	59	the	the	DET
iiclr-17757	2	60	ifa	ifa	PROPN
iiclr-17757	2	61	definition	definition	NOUN
iiclr-17757	2	62	,	,	PUNCT
iiclr-17757	2	63	advance	advance	ADJ
iiclr-17757	2	64	tax	tax	NOUN
iiclr-17757	2	65	rulings	ruling	NOUN
iiclr-17757	2	66	in	in	ADP
iiclr-17757	2	67	the	the	DET
iiclr-17757	2	68	united	united	PROPN
iiclr-17757	2	69	states	states	PROPN
iiclr-17757	2	70	are	be	AUX
iiclr-17757	2	71	statements	statement	NOUN
iiclr-17757	2	72	issued	issue	VERB
iiclr-17757	2	73	by	by	ADP
iiclr-17757	2	74	the	the	DET
iiclr-17757	2	75	internal	internal	ADJ
iiclr-17757	2	76	revenue	revenue	NOUN
iiclr-17757	2	77	service	service	NOUN
iiclr-17757	2	78	(	(	PUNCT
iiclr-17757	2	79	irs	irs	PROPN
iiclr-17757	2	80	)	)	PUNCT
iiclr-17757	2	81	in	in	ADP
iiclr-17757	2	82	response	response	NOUN
iiclr-17757	2	83	to	to	ADP
iiclr-17757	2	84	a	a	DET
iiclr-17757	2	85	taxpayer	taxpayer	NOUN
iiclr-17757	2	86	's	's	PART
iiclr-17757	2	87	request	request	NOUN
iiclr-17757	2	88	to	to	PART
iiclr-17757	2	89	interpret	interpret	VERB
iiclr-17757	2	90	and	and	CCONJ
iiclr-17757	2	91	apply	apply	VERB
iiclr-17757	2	92	the	the	DET
iiclr-17757	2	93	internal	internal	ADJ
iiclr-17757	2	94	revenue	revenue	NOUN
iiclr-17757	2	95	code	code	NOUN
iiclr-17757	2	96	(	(	PUNCT
iiclr-17757	2	97	i.r.c.)3	i.r.c.)3	NUM
iiclr-17757	2	98	and	and	CCONJ
iiclr-17757	2	99	tax	tax	NOUN
iiclr-17757	2	100	treaties	treaty	NOUN
iiclr-17757	2	101	to	to	ADP
iiclr-17757	2	102	a	a	DET
iiclr-17757	2	103	proposed	propose	VERB
iiclr-17757	2	104	transaction	transaction	NOUN
iiclr-17757	2	105	,	,	PUNCT
iiclr-17757	2	106	referred	refer	VERB
iiclr-17757	2	107	to	to	ADP
iiclr-17757	2	108	as	as	ADP
iiclr-17757	2	109	private	private	ADJ
iiclr-17757	2	110	letter	letter	NOUN
iiclr-17757	2	111	rulings	ruling	NOUN
iiclr-17757	2	112	(	(	PUNCT
iiclr-17757	2	113	plrs).4	plrs).4	NOUN
iiclr-17757	2	114	agreements	agreement	NOUN
iiclr-17757	2	115	in	in	ADP
iiclr-17757	2	116	which	which	PRON
iiclr-17757	2	117	the	the	DET
iiclr-17757	2	118	irs	irs	PROPN
iiclr-17757	2	119	makes	make	VERB
iiclr-17757	2	120	factual	factual	ADJ
iiclr-17757	2	121	as	as	ADV
iiclr-17757	2	122	well	well	ADV
iiclr-17757	2	123	as	as	ADP
iiclr-17757	2	124	legal	legal	ADJ
iiclr-17757	2	125	conclusions	conclusion	NOUN
iiclr-17757	2	126	regarding	regard	VERB
iiclr-17757	2	127	a	a	DET
iiclr-17757	2	128	proposed	propose	VERB
iiclr-17757	2	129	transaction	transaction	NOUN
iiclr-17757	2	130	between	between	ADP
iiclr-17757	2	131	or	or	CCONJ
iiclr-17757	2	132	among	among	ADP
iiclr-17757	2	133	related	related	ADJ
iiclr-17757	2	134	*	*	PUNCT
iiclr-17757	2	135	ll.m	ll.m	NOUN
iiclr-17757	2	136	.	.	PUNCT
iiclr-17757	3	1	in	in	ADP
iiclr-17757	3	2	taxation	taxation	NOUN
iiclr-17757	3	3	,	,	PUNCT
iiclr-17757	3	4	georgetown	georgetown	PROPN
iiclr-17757	3	5	university	university	PROPN
iiclr-17757	3	6	law	law	NOUN
iiclr-17757	3	7	center	center	NOUN
iiclr-17757	3	8	,	,	PUNCT
iiclr-17757	3	9	2002	2002	NUM
iiclr-17757	3	10	;	;	PUNCT
iiclr-17757	3	11	j.d	j.d	PROPN
iiclr-17757	3	12	.	.	PROPN
iiclr-17757	3	13	,	,	PUNCT
iiclr-17757	3	14	university	university	PROPN
iiclr-17757	3	15	of	of	ADP
iiclr-17757	3	16	baltimore	baltimore	PROPN
iiclr-17757	3	17	school	school	PROPN
iiclr-17757	3	18	of	of	ADP
iiclr-17757	3	19	law	law	NOUN
iiclr-17757	3	20	,	,	PUNCT
iiclr-17757	3	21	2001	2001	NUM
iiclr-17757	3	22	.	.	PUNCT
iiclr-17757	4	1	1	1	X
iiclr-17757	4	2	.	.	X
iiclr-17757	4	3	see	see	VERB
iiclr-17757	4	4	generally	generally	ADV
iiclr-17757	4	5	what	what	PRON
iiclr-17757	4	6	is	be	AUX
iiclr-17757	4	7	the	the	DET
iiclr-17757	4	8	ifa	ifa	PROPN
iiclr-17757	4	9	?	?	PROPN
iiclr-17757	4	10	,	,	PUNCT
iiclr-17757	4	11	available	available	ADJ
iiclr-17757	4	12	at	at	ADP
iiclr-17757	4	13	http://www.ifa.nl/	http://www.ifa.nl/	NOUN
iiclr-17757	4	14	(	(	PUNCT
iiclr-17757	4	15	last	last	ADJ
iiclr-17757	4	16	visited	visit	VERB
iiclr-17757	4	17	feb	feb	PROPN
iiclr-17757	4	18	.	.	PROPN
iiclr-17757	4	19	20	20	NUM
iiclr-17757	4	20	,	,	PUNCT
iiclr-17757	4	21	2002	2002	NUM
iiclr-17757	4	22	)	)	PUNCT
iiclr-17757	4	23	.	.	PUNCT
iiclr-17757	5	1	the	the	DET
iiclr-17757	5	2	international	international	ADJ
iiclr-17757	5	3	fiscal	fiscal	ADJ
iiclr-17757	5	4	association	association	NOUN
iiclr-17757	5	5	(	(	PUNCT
iiclr-17757	5	6	ifa	ifa	PROPN
iiclr-17757	5	7	)	)	PUNCT
iiclr-17757	5	8	is	be	AUX
iiclr-17757	5	9	a	a	DET
iiclr-17757	5	10	non	non	ADJ
iiclr-17757	5	11	-	-	ADJ
iiclr-17757	5	12	governmental	governmental	ADJ
iiclr-17757	5	13	,	,	PUNCT
iiclr-17757	5	14	international	international	ADJ
iiclr-17757	5	15	organization	organization	NOUN
iiclr-17757	5	16	that	that	PRON
iiclr-17757	5	17	studies	study	VERB
iiclr-17757	5	18	international	international	ADJ
iiclr-17757	5	19	and	and	CCONJ
iiclr-17757	5	20	"	"	PUNCT
iiclr-17757	5	21	comparative	comparative	ADJ
iiclr-17757	5	22	law	law	NOUN
iiclr-17757	5	23	in	in	ADP
iiclr-17757	5	24	regard	regard	NOUN
iiclr-17757	5	25	to	to	ADP
iiclr-17757	5	26	public	public	ADJ
iiclr-17757	5	27	finance	finance	NOUN
iiclr-17757	5	28	,	,	PUNCT
iiclr-17757	5	29	specifically	specifically	ADV
iiclr-17757	5	30	international	international	ADJ
iiclr-17757	5	31	and	and	CCONJ
iiclr-17757	5	32	comparative	comparative	ADJ
iiclr-17757	5	33	fiscal	fiscal	ADJ
iiclr-17757	5	34	law	law	NOUN
iiclr-17757	5	35	and	and	CCONJ
iiclr-17757	5	36	the	the	DET
iiclr-17757	5	37	financial	financial	ADJ
iiclr-17757	5	38	and	and	CCONJ
iiclr-17757	5	39	economic	economic	ADJ
iiclr-17757	5	40	aspects	aspect	NOUN
iiclr-17757	5	41	of	of	ADP
iiclr-17757	5	42	taxation	taxation	NOUN
iiclr-17757	5	43	.	.	PUNCT
iiclr-17757	5	44	"	"	PUNCT
iiclr-17757	6	1	i	i	PRON
iiclr-17757	6	2	d.	d.	PROPN
iiclr-17757	6	3	2	2	NUM
iiclr-17757	6	4	.	.	PUNCT
iiclr-17757	7	1	see	see	VERB
iiclr-17757	7	2	maarten	maarten	PROPN
iiclr-17757	7	3	j.	j.	PROPN
iiclr-17757	7	4	ellis	ellis	PROPN
iiclr-17757	7	5	,	,	PUNCT
iiclr-17757	7	6	general	general	ADJ
iiclr-17757	7	7	report	report	NOUN
iiclr-17757	7	8	,	,	PUNCT
iiclr-17757	7	9	inadvancerulings	inadvanceruling	NOUN
iiclr-17757	7	10	,	,	PUNCT
iiclr-17757	7	11	cashiers	cashier	NOUN
iiclr-17757	7	12	de	de	PROPN
iiclr-17757	7	13	droit	droit	PROPN
iiclr-17757	7	14	fiscal	fiscal	PROPN
iiclr-17757	7	15	international	international	PROPN
iiclr-17757	7	16	lxxx1vb	lxxx1vb	PROPN
iiclr-17757	7	17	,	,	PUNCT
iiclr-17757	7	18	at	at	ADP
iiclr-17757	7	19	22	22	NUM
iiclr-17757	7	20	-	-	SYM
iiclr-17757	7	21	24	24	NUM
iiclr-17757	7	22	(	(	PUNCT
iiclr-17757	7	23	kluwer	kluwer	PROPN
iiclr-17757	7	24	ed	ed	PROPN
iiclr-17757	7	25	.	.	PROPN
iiclr-17757	7	26	,	,	PUNCT
iiclr-17757	7	27	1999	1999	NUM
iiclr-17757	7	28	)	)	PUNCT
iiclr-17757	8	1	[	[	X
iiclr-17757	8	2	hereinafter	hereinafter	NOUN
iiclr-17757	8	3	advance	advance	NOUN
iiclr-17757	8	4	rulings	ruling	NOUN
iiclr-17757	8	5	]	]	PUNCT
iiclr-17757	8	6	.	.	PUNCT
iiclr-17757	9	1	there	there	PRON
iiclr-17757	9	2	are	be	VERB
iiclr-17757	9	3	several	several	ADJ
iiclr-17757	9	4	qualifications	qualification	NOUN
iiclr-17757	9	5	on	on	ADP
iiclr-17757	9	6	this	this	DET
iiclr-17757	9	7	definition	definition	NOUN
iiclr-17757	9	8	:	:	PUNCT
iiclr-17757	9	9	first	first	ADV
iiclr-17757	9	10	,	,	PUNCT
iiclr-17757	9	11	the	the	DET
iiclr-17757	9	12	extent	extent	NOUN
iiclr-17757	9	13	to	to	PART
iiclr-17757	9	14	which	which	PRON
iiclr-17757	9	15	the	the	DET
iiclr-17757	9	16	ruling	ruling	NOUN
iiclr-17757	9	17	must	must	AUX
iiclr-17757	9	18	bind	bind	VERB
iiclr-17757	9	19	the	the	DET
iiclr-17757	9	20	issuer	issuer	NOUN
iiclr-17757	9	21	varies	varie	NOUN
iiclr-17757	9	22	;	;	PUNCT
iiclr-17757	9	23	second	second	X
iiclr-17757	9	24	,	,	PUNCT
iiclr-17757	9	25	advance	advance	NOUN
iiclr-17757	9	26	rulings	ruling	NOUN
iiclr-17757	9	27	are	be	AUX
iiclr-17757	9	28	not	not	PART
iiclr-17757	9	29	always	always	ADV
iiclr-17757	9	30	provided	provide	VERB
iiclr-17757	9	31	by	by	ADP
iiclr-17757	9	32	revenue	revenue	NOUN
iiclr-17757	9	33	authorities	authority	NOUN
iiclr-17757	9	34	;	;	PUNCT
iiclr-17757	9	35	and	and	CCONJ
iiclr-17757	9	36	third	third	ADV
iiclr-17757	9	37	,	,	PUNCT
iiclr-17757	9	38	the	the	DET
iiclr-17757	9	39	distinction	distinction	NOUN
iiclr-17757	9	40	between	between	ADP
iiclr-17757	9	41	future	future	ADJ
iiclr-17757	9	42	and	and	CCONJ
iiclr-17757	9	43	past	past	ADJ
iiclr-17757	9	44	transactions	transaction	NOUN
iiclr-17757	9	45	is	be	AUX
iiclr-17757	9	46	penumbral	penumbral	ADJ
iiclr-17757	9	47	.	.	PUNCT
iiclr-17757	10	1	see	see	VERB
iiclr-17757	10	2	i	i	PROPN
iiclr-17757	10	3	d	d	PROPN
iiclr-17757	10	4	this	this	DET
iiclr-17757	10	5	definition	definition	NOUN
iiclr-17757	10	6	excludes	exclude	VERB
iiclr-17757	10	7	compromises	compromise	NOUN
iiclr-17757	10	8	on	on	ADP
iiclr-17757	10	9	past	past	ADJ
iiclr-17757	10	10	transactions	transaction	NOUN
iiclr-17757	10	11	,	,	PUNCT
iiclr-17757	10	12	public	public	ADJ
iiclr-17757	10	13	rulings	ruling	NOUN
iiclr-17757	10	14	issued	issue	VERB
iiclr-17757	10	15	by	by	ADP
iiclr-17757	10	16	revenue	revenue	NOUN
iiclr-17757	10	17	authorities	authority	NOUN
iiclr-17757	10	18	(	(	PUNCT
iiclr-17757	10	19	classified	classify	VERB
iiclr-17757	10	20	as	as	ADP
iiclr-17757	10	21	those	those	PRON
iiclr-17757	10	22	that	that	PRON
iiclr-17757	10	23	generally	generally	ADV
iiclr-17757	10	24	interpret	interpret	VERB
iiclr-17757	10	25	statutes	statute	NOUN
iiclr-17757	10	26	rather	rather	ADV
iiclr-17757	10	27	than	than	ADP
iiclr-17757	10	28	apply	apply	VERB
iiclr-17757	10	29	to	to	ADP
iiclr-17757	10	30	an	an	DET
iiclr-17757	10	31	individual	individual	ADJ
iiclr-17757	10	32	set	set	NOUN
iiclr-17757	10	33	of	of	ADP
iiclr-17757	10	34	facts	fact	NOUN
iiclr-17757	10	35	and	and	CCONJ
iiclr-17757	10	36	were	be	AUX
iiclr-17757	10	37	not	not	PART
iiclr-17757	10	38	requested	request	VERB
iiclr-17757	10	39	by	by	ADP
iiclr-17757	10	40	an	an	DET
iiclr-17757	10	41	individual	individual	ADJ
iiclr-17757	10	42	taxpayer	taxpayer	NOUN
iiclr-17757	10	43	)	)	PUNCT
iiclr-17757	10	44	,	,	PUNCT
iiclr-17757	10	45	and	and	CCONJ
iiclr-17757	10	46	approvals	approval	NOUN
iiclr-17757	10	47	for	for	ADP
iiclr-17757	10	48	specialized	specialized	ADJ
iiclr-17757	10	49	tax	tax	NOUN
iiclr-17757	10	50	treatment	treatment	NOUN
iiclr-17757	10	51	granted	grant	VERB
iiclr-17757	10	52	only	only	ADV
iiclr-17757	10	53	after	after	SCONJ
iiclr-17757	10	54	an	an	DET
iiclr-17757	10	55	application	application	NOUN
iiclr-17757	10	56	is	be	AUX
iiclr-17757	10	57	filed	file	VERB
iiclr-17757	10	58	by	by	ADP
iiclr-17757	10	59	the	the	DET
iiclr-17757	10	60	taxpayer	taxpayer	NOUN
iiclr-17757	10	61	but	but	CCONJ
iiclr-17757	10	62	to	to	ADP
iiclr-17757	10	63	which	which	PRON
iiclr-17757	10	64	the	the	DET
iiclr-17757	10	65	taxpayer	taxpayer	NOUN
iiclr-17757	10	66	,	,	PUNCT
iiclr-17757	10	67	once	once	ADV
iiclr-17757	10	68	satisfying	satisfy	VERB
iiclr-17757	10	69	specified	specify	VERB
iiclr-17757	10	70	conditions	condition	NOUN
iiclr-17757	10	71	,	,	PUNCT
iiclr-17757	10	72	is	be	AUX
iiclr-17757	10	73	statutorily	statutorily	ADV
iiclr-17757	10	74	entitled	entitle	VERB
iiclr-17757	10	75	.	.	PUNCT
iiclr-17757	11	1	see	see	VERB
iiclr-17757	11	2	i	i	PRON
iiclr-17757	11	3	d.	d.	PROPN
iiclr-17757	11	4	these	these	DET
iiclr-17757	11	5	rulings	ruling	NOUN
iiclr-17757	11	6	are	be	AUX
iiclr-17757	11	7	used	use	VERB
iiclr-17757	11	8	to	to	PART
iiclr-17757	11	9	encourage	encourage	VERB
iiclr-17757	11	10	self	self	NOUN
iiclr-17757	11	11	-	-	PUNCT
iiclr-17757	11	12	assessment	assessment	NOUN
iiclr-17757	11	13	,	,	PUNCT
iiclr-17757	11	14	to	to	PART
iiclr-17757	11	15	contribute	contribute	VERB
iiclr-17757	11	16	to	to	ADP
iiclr-17757	11	17	good	good	ADJ
iiclr-17757	11	18	relations	relation	NOUN
iiclr-17757	11	19	between	between	ADP
iiclr-17757	11	20	tax	tax	NOUN
iiclr-17757	11	21	administrators	administrator	NOUN
iiclr-17757	11	22	and	and	CCONJ
iiclr-17757	11	23	the	the	DET
iiclr-17757	11	24	public	public	NOUN
iiclr-17757	11	25	,	,	PUNCT
iiclr-17757	11	26	to	to	PART
iiclr-17757	11	27	give	give	VERB
iiclr-17757	11	28	certainty	certainty	NOUN
iiclr-17757	11	29	to	to	ADP
iiclr-17757	11	30	transactions	transaction	NOUN
iiclr-17757	11	31	,	,	PUNCT
iiclr-17757	11	32	to	to	PART
iiclr-17757	11	33	consistently	consistently	ADV
iiclr-17757	11	34	apply	apply	VERB
iiclr-17757	11	35	laws	law	NOUN
iiclr-17757	11	36	,	,	PUNCT
iiclr-17757	11	37	to	to	PART
iiclr-17757	11	38	minimize	minimize	VERB
iiclr-17757	11	39	controversy	controversy	NOUN
iiclr-17757	11	40	and	and	CCONJ
iiclr-17757	11	41	litigation	litigation	NOUN
iiclr-17757	11	42	,	,	PUNCT
iiclr-17757	11	43	and	and	CCONJ
iiclr-17757	11	44	to	to	PART
iiclr-17757	11	45	achieve	achieve	VERB
iiclr-17757	11	46	a	a	DET
iiclr-17757	11	47	more	more	ADV
iiclr-17757	11	48	coordinated	coordinated	ADJ
iiclr-17757	11	49	tax	tax	NOUN
iiclr-17757	11	50	system	system	NOUN
iiclr-17757	11	51	.	.	PUNCT
iiclr-17757	12	1	see	see	VERB
iiclr-17757	12	2	i	i	PRON
iiclr-17757	12	3	d.	d.	PROPN
iiclr-17757	12	4	3	3	NUM
iiclr-17757	12	5	.	.	PUNCT
iiclr-17757	13	1	unless	unless	SCONJ
iiclr-17757	13	2	otherwise	otherwise	ADV
iiclr-17757	13	3	stated	state	VERB
iiclr-17757	13	4	,	,	PUNCT
iiclr-17757	13	5	all	all	DET
iiclr-17757	13	6	statutory	statutory	ADJ
iiclr-17757	13	7	references	reference	NOUN
iiclr-17757	13	8	are	be	AUX
iiclr-17757	13	9	to	to	ADP
iiclr-17757	13	10	the	the	DET
iiclr-17757	13	11	internal	internal	ADJ
iiclr-17757	13	12	revenue	revenue	NOUN
iiclr-17757	13	13	code	code	NOUN
iiclr-17757	13	14	of	of	ADP
iiclr-17757	13	15	1986	1986	NUM
iiclr-17757	13	16	,	,	PUNCT
iiclr-17757	13	17	as	as	SCONJ
iiclr-17757	13	18	amended	amend	VERB
iiclr-17757	13	19	,	,	PUNCT
iiclr-17757	13	20	located	locate	VERB
iiclr-17757	13	21	in	in	ADP
iiclr-17757	13	22	title	title	NOUN
iiclr-17757	13	23	26	26	NUM
iiclr-17757	13	24	of	of	ADP
iiclr-17757	13	25	the	the	DET
iiclr-17757	13	26	united	united	PROPN
iiclr-17757	13	27	states	states	PROPN
iiclr-17757	13	28	code	code	PROPN
iiclr-17757	13	29	.	.	PUNCT
iiclr-17757	14	1	4	4	X
iiclr-17757	14	2	.	.	X
iiclr-17757	14	3	see	see	VERB
iiclr-17757	14	4	infra	infra	NOUN
iiclr-17757	14	5	section	section	NOUN
iiclr-17757	14	6	ii	ii	PROPN
iiclr-17757	14	7	(	(	PUNCT
iiclr-17757	14	8	discussing	discuss	VERB
iiclr-17757	14	9	plrs	plrs	NOUN
iiclr-17757	14	10	)	)	PUNCT
iiclr-17757	14	11	.	.	PUNCT
iiclr-17757	15	1	ind	ind	NOUN
iiclr-17757	15	2	.	.	PUNCT
iiclr-17757	16	1	int'l	int'l	PROPN
iiclr-17757	16	2	&	&	CCONJ
iiclr-17757	16	3	comp	comp	PROPN
iiclr-17757	16	4	.	.	PUNCT
iiclr-17757	17	1	l.	l.	PROPN
iiclr-17757	17	2	rev	rev	PROPN
iiclr-17757	17	3	.	.	PROPN
iiclr-17757	17	4	parties	party	NOUN
iiclr-17757	17	5	to	to	PART
iiclr-17757	17	6	determine	determine	VERB
iiclr-17757	17	7	the	the	DET
iiclr-17757	17	8	proper	proper	ADJ
iiclr-17757	17	9	allocation	allocation	NOUN
iiclr-17757	17	10	of	of	ADP
iiclr-17757	17	11	pricing	pricing	NOUN
iiclr-17757	17	12	,	,	PUNCT
iiclr-17757	17	13	known	know	VERB
iiclr-17757	17	14	as	as	ADP
iiclr-17757	17	15	advance	advance	NOUN
iiclr-17757	17	16	pricing	pricing	NOUN
iiclr-17757	17	17	agreements	agreement	NOUN
iiclr-17757	17	18	(	(	PUNCT
iiclr-17757	17	19	apas	apas	PROPN
iiclr-17757	17	20	)	)	PUNCT
iiclr-17757	17	21	,	,	PUNCT
iiclr-17757	17	22	are	be	AUX
iiclr-17757	17	23	also	also	ADV
iiclr-17757	17	24	considered	consider	VERB
iiclr-17757	17	25	advance	advance	NOUN
iiclr-17757	17	26	agreements	agreement	NOUN
iiclr-17757	17	27	in	in	ADP
iiclr-17757	17	28	the	the	DET
iiclr-17757	17	29	united	united	PROPN
iiclr-17757	17	30	states	states	PROPN
iiclr-17757	17	31	.	.	PUNCT
iiclr-17757	17	32	'	'	PUNCT
iiclr-17757	18	1	because	because	SCONJ
iiclr-17757	18	2	the	the	DET
iiclr-17757	18	3	procedures	procedure	NOUN
iiclr-17757	18	4	governing	govern	VERB
iiclr-17757	18	5	the	the	DET
iiclr-17757	18	6	program	program	NOUN
iiclr-17757	18	7	are	be	AUX
iiclr-17757	18	8	widely	widely	ADV
iiclr-17757	18	9	available	available	ADJ
iiclr-17757	18	10	and	and	CCONJ
iiclr-17757	18	11	consistently	consistently	ADV
iiclr-17757	18	12	applied	apply	VERB
iiclr-17757	18	13	to	to	ADP
iiclr-17757	18	14	all	all	DET
iiclr-17757	18	15	taxpayers	taxpayer	NOUN
iiclr-17757	18	16	,	,	PUNCT
iiclr-17757	18	17	united	united	PROPN
iiclr-17757	18	18	states	states	PROPN
iiclr-17757	18	19	advance	advance	VERB
iiclr-17757	18	20	tax	tax	NOUN
iiclr-17757	18	21	rulings	ruling	NOUN
iiclr-17757	18	22	are	be	AUX
iiclr-17757	18	23	consistent	consistent	ADJ
iiclr-17757	18	24	with	with	ADP
iiclr-17757	18	25	the	the	DET
iiclr-17757	18	26	recommendations	recommendation	NOUN
iiclr-17757	18	27	by	by	ADP
iiclr-17757	18	28	the	the	DET
iiclr-17757	18	29	european	european	PROPN
iiclr-17757	18	30	community	community	PROPN
iiclr-17757	18	31	(	(	PUNCT
iiclr-17757	18	32	ec	ec	PROPN
iiclr-17757	18	33	)	)	PUNCT
iiclr-17757	18	34	6	6	NUM
iiclr-17757	18	35	and	and	CCONJ
iiclr-17757	18	36	the	the	DET
iiclr-17757	18	37	organisation	organisation	NOUN
iiclr-17757	18	38	for	for	ADP
iiclr-17757	18	39	economic	economic	ADJ
iiclr-17757	18	40	co	co	NOUN
iiclr-17757	18	41	-	-	NOUN
iiclr-17757	18	42	operation	operation	NOUN
iiclr-17757	18	43	and	and	CCONJ
iiclr-17757	18	44	development	development	NOUN
iiclr-17757	18	45	(	(	PUNCT
iiclr-17757	18	46	oecd)7	oecd)7	NOUN
iiclr-17757	18	47	to	to	PART
iiclr-17757	18	48	prevent	prevent	VERB
iiclr-17757	18	49	preferential	preferential	ADJ
iiclr-17757	18	50	taxing	tax	VERB
iiclr-17757	18	51	regimes	regime	NOUN
iiclr-17757	18	52	.	.	PUNCT
iiclr-17757	19	1	to	to	PART
iiclr-17757	19	2	reach	reach	VERB
iiclr-17757	19	3	this	this	DET
iiclr-17757	19	4	determination	determination	NOUN
iiclr-17757	19	5	,	,	PUNCT
iiclr-17757	19	6	first	first	ADV
iiclr-17757	19	7	,	,	PUNCT
iiclr-17757	19	8	plrs	plrs	NOUN
iiclr-17757	19	9	and	and	CCONJ
iiclr-17757	19	10	apas	apa	NOUN
iiclr-17757	19	11	are	be	AUX
iiclr-17757	19	12	defined	define	VERB
iiclr-17757	19	13	and	and	CCONJ
iiclr-17757	19	14	the	the	DET
iiclr-17757	19	15	salient	salient	NOUN
iiclr-17757	19	16	features	feature	NOUN
iiclr-17757	19	17	,	,	PUNCT
iiclr-17757	19	18	procedures	procedure	NOUN
iiclr-17757	19	19	for	for	ADP
iiclr-17757	19	20	requesting	request	VERB
iiclr-17757	19	21	and	and	CCONJ
iiclr-17757	19	22	issuing	issue	VERB
iiclr-17757	19	23	the	the	DET
iiclr-17757	19	24	rulings	ruling	NOUN
iiclr-17757	19	25	,	,	PUNCT
iiclr-17757	19	26	the	the	DET
iiclr-17757	19	27	extent	extent	NOUN
iiclr-17757	19	28	of	of	ADP
iiclr-17757	19	29	adherence	adherence	NOUN
iiclr-17757	19	30	,	,	PUNCT
iiclr-17757	19	31	and	and	CCONJ
iiclr-17757	19	32	whether	whether	SCONJ
iiclr-17757	19	33	modifications	modification	NOUN
iiclr-17757	19	34	and	and	CCONJ
iiclr-17757	19	35	revocations	revocation	NOUN
iiclr-17757	19	36	are	be	AUX
iiclr-17757	19	37	retroactive	retroactive	ADJ
iiclr-17757	19	38	are	be	AUX
iiclr-17757	19	39	discussed	discuss	VERB
iiclr-17757	19	40	!	!	PUNCT
iiclr-17757	20	1	second	second	ADJ
iiclr-17757	20	2	,	,	PUNCT
iiclr-17757	20	3	criteria	criterion	NOUN
iiclr-17757	20	4	to	to	PART
iiclr-17757	20	5	evaluate	evaluate	VERB
iiclr-17757	20	6	the	the	DET
iiclr-17757	20	7	existence	existence	NOUN
iiclr-17757	20	8	of	of	ADP
iiclr-17757	20	9	harmful	harmful	ADJ
iiclr-17757	20	10	tax	tax	NOUN
iiclr-17757	20	11	competition	competition	NOUN
iiclr-17757	20	12	contained	contain	VERB
iiclr-17757	20	13	in	in	ADP
iiclr-17757	20	14	the	the	DET
iiclr-17757	20	15	ec	ec	PROPN
iiclr-17757	20	16	treaty	treaty	NOUN
iiclr-17757	20	17	,	,	PUNCT
iiclr-17757	20	18	the	the	DET
iiclr-17757	20	19	ec	ec	PROPN
iiclr-17757	20	20	code	code	NOUN
iiclr-17757	20	21	of	of	ADP
iiclr-17757	20	22	conduct	conduct	NOUN
iiclr-17757	20	23	,	,	PUNCT
iiclr-17757	20	24	and	and	CCONJ
iiclr-17757	20	25	the	the	DET
iiclr-17757	20	26	oecd	oecd	PROPN
iiclr-17757	20	27	harmful	harmful	ADJ
iiclr-17757	20	28	tax	tax	NOUN
iiclr-17757	20	29	competition	competition	NOUN
iiclr-17757	20	30	report	report	NOUN
iiclr-17757	20	31	as	as	SCONJ
iiclr-17757	20	32	they	they	PRON
iiclr-17757	20	33	pertain	pertain	VERB
iiclr-17757	20	34	to	to	PART
iiclr-17757	20	35	advance	advance	VERB
iiclr-17757	20	36	rulings	ruling	NOUN
iiclr-17757	20	37	are	be	AUX
iiclr-17757	20	38	reviewed.9	reviewed.9	PROPN
iiclr-17757	20	39	the	the	DET
iiclr-17757	20	40	u.s	u.s	PROPN
iiclr-17757	20	41	.	.	PROPN
iiclr-17757	20	42	ruling	rule	VERB
iiclr-17757	20	43	program	program	NOUN
iiclr-17757	20	44	is	be	AUX
iiclr-17757	20	45	then	then	ADV
iiclr-17757	20	46	analyzed	analyze	VERB
iiclr-17757	20	47	to	to	PART
iiclr-17757	20	48	determine	determine	VERB
iiclr-17757	20	49	whether	whether	SCONJ
iiclr-17757	20	50	it	it	PRON
iiclr-17757	20	51	is	be	AUX
iiclr-17757	20	52	consistent	consistent	ADJ
iiclr-17757	20	53	with	with	ADP
iiclr-17757	20	54	the	the	DET
iiclr-17757	20	55	ec	ec	PROPN
iiclr-17757	20	56	and	and	CCONJ
iiclr-17757	20	57	oecd	oecd	PROPN
iiclr-17757	20	58	guidelines	guideline	NOUN
iiclr-17757	20	59	for	for	ADP
iiclr-17757	20	60	promoting	promote	VERB
iiclr-17757	20	61	fair	fair	ADJ
iiclr-17757	20	62	tax	tax	NOUN
iiclr-17757	20	63	competition	competition	NOUN
iiclr-17757	20	64	.	.	PUNCT
iiclr-17757	21	1	°	°	ADP
iiclr-17757	21	2	in	in	ADP
iiclr-17757	21	3	conclusion	conclusion	NOUN
iiclr-17757	21	4	,	,	PUNCT
iiclr-17757	21	5	through	through	ADP
iiclr-17757	21	6	transparency	transparency	NOUN
iiclr-17757	21	7	"	"	PUNCT
iiclr-17757	21	8	and	and	CCONJ
iiclr-17757	21	9	consistency	consistency	NOUN
iiclr-17757	21	10	,	,	PUNCT
iiclr-17757	21	11	12	12	NUM
iiclr-17757	21	12	advance	advance	NOUN
iiclr-17757	21	13	rulings	ruling	NOUN
iiclr-17757	21	14	in	in	ADP
iiclr-17757	21	15	the	the	DET
iiclr-17757	21	16	united	united	PROPN
iiclr-17757	21	17	states	states	PROPN
iiclr-17757	21	18	are	be	AUX
iiclr-17757	21	19	consistent	consistent	ADJ
iiclr-17757	21	20	with	with	ADP
iiclr-17757	21	21	the	the	DET
iiclr-17757	21	22	methods	method	NOUN
iiclr-17757	21	23	to	to	PART
iiclr-17757	21	24	achieve	achieve	VERB
iiclr-17757	21	25	fair	fair	ADJ
iiclr-17757	21	26	tax	tax	NOUN
iiclr-17757	21	27	competition	competition	NOUN
iiclr-17757	21	28	outlined	outline	VERB
iiclr-17757	21	29	by	by	ADP
iiclr-17757	21	30	the	the	DET
iiclr-17757	21	31	ec	ec	PROPN
iiclr-17757	21	32	and	and	CCONJ
iiclr-17757	21	33	the	the	DET
iiclr-17757	21	34	oecd	oecd	PROPN
iiclr-17757	21	35	.	.	PROPN
iiclr-17757	21	36	3	3	NUM
iiclr-17757	21	37	ii	ii	NOUN
iiclr-17757	21	38	.	.	PUNCT
iiclr-17757	22	1	private	private	ADJ
iiclr-17757	22	2	letiter	letiter	ADJ
iiclr-17757	22	3	rulings	ruling	NOUN
iiclr-17757	22	4	(	(	PUNCT
iiclr-17757	22	5	plrs	plrs	NOUN
iiclr-17757	22	6	)	)	PUNCT
iiclr-17757	22	7	the	the	DET
iiclr-17757	22	8	irs	irs	PROPN
iiclr-17757	22	9	may	may	AUX
iiclr-17757	22	10	issue	issue	VERB
iiclr-17757	22	11	rulings	ruling	NOUN
iiclr-17757	22	12	that	that	PRON
iiclr-17757	22	13	apply	apply	VERB
iiclr-17757	22	14	to	to	ADP
iiclr-17757	22	15	specific	specific	ADJ
iiclr-17757	22	16	taxpayers	taxpayer	NOUN
iiclr-17757	22	17	after	after	ADP
iiclr-17757	22	18	receiving	receive	VERB
iiclr-17757	22	19	properly	properly	ADV
iiclr-17757	22	20	submitted	submit	VERB
iiclr-17757	22	21	requests	request	NOUN
iiclr-17757	22	22	.	.	PUNCT
iiclr-17757	23	1	these	these	DET
iiclr-17757	23	2	private	private	ADJ
iiclr-17757	23	3	rulings	ruling	NOUN
iiclr-17757	23	4	interpret	interpret	VERB
iiclr-17757	23	5	particular	particular	ADJ
iiclr-17757	23	6	tax	tax	NOUN
iiclr-17757	23	7	laws	law	NOUN
iiclr-17757	23	8	and	and	CCONJ
iiclr-17757	23	9	are	be	AUX
iiclr-17757	23	10	requested	request	VERB
iiclr-17757	23	11	and	and	CCONJ
iiclr-17757	23	12	issued	issue	VERB
iiclr-17757	23	13	through	through	ADP
iiclr-17757	23	14	formal	formal	ADJ
iiclr-17757	23	15	processes	process	NOUN
iiclr-17757	23	16	,	,	PUNCT
iiclr-17757	23	17	they	they	PRON
iiclr-17757	23	18	apply	apply	VERB
iiclr-17757	23	19	to	to	ADP
iiclr-17757	23	20	individual	individual	ADJ
iiclr-17757	23	21	taxpayers	taxpayer	NOUN
iiclr-17757	23	22	and	and	CCONJ
iiclr-17757	23	23	relate	relate	VERB
iiclr-17757	23	24	to	to	ADP
iiclr-17757	23	25	a	a	DET
iiclr-17757	23	26	specific	specific	ADJ
iiclr-17757	23	27	set	set	NOUN
iiclr-17757	23	28	of	of	ADP
iiclr-17757	23	29	facts	fact	NOUN
iiclr-17757	23	30	,	,	PUNCT
iiclr-17757	23	31	they	they	PRON
iiclr-17757	23	32	are	be	AUX
iiclr-17757	23	33	5	5	NUM
iiclr-17757	23	34	.	.	PUNCT
iiclr-17757	24	1	see	see	VERB
iiclr-17757	24	2	infra	infra	NOUN
iiclr-17757	24	3	section	section	NOUN
iiclr-17757	24	4	iii	iii	NOUN
iiclr-17757	24	5	(	(	PUNCT
iiclr-17757	24	6	discussing	discuss	VERB
iiclr-17757	24	7	apas	apas	NOUN
iiclr-17757	24	8	)	)	PUNCT
iiclr-17757	24	9	.	.	PUNCT
iiclr-17757	25	1	6	6	X
iiclr-17757	25	2	.	.	X
iiclr-17757	25	3	see	see	VERB
iiclr-17757	25	4	infra	infra	NOUN
iiclr-17757	25	5	section	section	NOUN
iiclr-17757	25	6	iv.a	iv.a	VERB
iiclr-17757	25	7	for	for	ADP
iiclr-17757	25	8	a	a	DET
iiclr-17757	25	9	discussion	discussion	NOUN
iiclr-17757	25	10	of	of	ADP
iiclr-17757	25	11	the	the	DET
iiclr-17757	25	12	consolidated	consolidated	ADJ
iiclr-17757	25	13	version	version	NOUN
iiclr-17757	25	14	of	of	ADP
iiclr-17757	25	15	the	the	DET
iiclr-17757	25	16	treaty	treaty	NOUN
iiclr-17757	25	17	establishing	establish	VERB
iiclr-17757	25	18	the	the	DET
iiclr-17757	25	19	european	european	PROPN
iiclr-17757	25	20	community	community	NOUN
iiclr-17757	25	21	,	,	PUNCT
iiclr-17757	25	22	nov	nov	PROPN
iiclr-17757	25	23	.	.	PROPN
iiclr-17757	25	24	10	10	NUM
iiclr-17757	25	25	,	,	PUNCT
iiclr-17757	25	26	1997	1997	NUM
iiclr-17757	25	27	,	,	PUNCT
iiclr-17757	25	28	o.j	o.j	PROPN
iiclr-17757	25	29	.	.	PROPN
iiclr-17757	26	1	(	(	PUNCT
iiclr-17757	26	2	340	340	NUM
iiclr-17757	26	3	)	)	PUNCT
iiclr-17757	26	4	3	3	NUM
iiclr-17757	26	5	,	,	PUNCT
iiclr-17757	26	6	see	see	VERB
iiclr-17757	26	7	consolidated	consolidated	ADJ
iiclr-17757	26	8	version	version	NOUN
iiclr-17757	26	9	of	of	ADP
iiclr-17757	26	10	the	the	DET
iiclr-17757	26	11	treaty	treaty	NOUN
iiclr-17757	26	12	,	,	PUNCT
iiclr-17757	26	13	available	available	ADJ
iiclr-17757	26	14	athttp://europa.eu.int/eur-lex/en/treaties/dat/ec-cons-treaty-enpdf	athttp://europa.eu.int/eur-lex/en/treaties/dat/ec-cons-treaty-enpdf	PUNCT
iiclr-17757	26	15	(	(	PUNCT
iiclr-17757	26	16	last	last	ADJ
iiclr-17757	26	17	visited	visit	VERB
iiclr-17757	26	18	feb	feb	PROPN
iiclr-17757	26	19	.	.	PROPN
iiclr-17757	26	20	15	15	NUM
iiclr-17757	26	21	,	,	PUNCT
iiclr-17757	26	22	2002	2002	NUM
iiclr-17757	26	23	)	)	PUNCT
iiclr-17757	27	1	[	[	X
iiclr-17757	27	2	hereinafter	hereinafter	NOUN
iiclr-17757	27	3	ec	ec	PROPN
iiclr-17757	27	4	treaty	treaty	PROPN
iiclr-17757	27	5	]	]	PUNCT
iiclr-17757	27	6	,	,	PUNCT
iiclr-17757	27	7	and	and	CCONJ
iiclr-17757	27	8	the	the	DET
iiclr-17757	27	9	u.s	u.s	PROPN
iiclr-17757	27	10	.	.	PROPN
iiclr-17757	27	11	advance	advance	NOUN
iiclr-17757	27	12	ruling	rule	VERB
iiclr-17757	27	13	practice	practice	NOUN
iiclr-17757	27	14	and	and	CCONJ
iiclr-17757	27	15	infra	infra	NOUN
iiclr-17757	27	16	section	section	NOUN
iiclr-17757	27	17	iv.b	iv.b	PROPN
iiclr-17757	27	18	for	for	ADP
iiclr-17757	27	19	a	a	DET
iiclr-17757	27	20	discussion	discussion	NOUN
iiclr-17757	27	21	of	of	ADP
iiclr-17757	27	22	the	the	DET
iiclr-17757	27	23	ec	ec	PROPN
iiclr-17757	27	24	code	code	NOUN
iiclr-17757	27	25	of	of	ADP
iiclr-17757	27	26	conduct	conduct	NOUN
iiclr-17757	27	27	and	and	CCONJ
iiclr-17757	27	28	the	the	DET
iiclr-17757	27	29	u.s	u.s	PROPN
iiclr-17757	27	30	.	.	PROPN
iiclr-17757	27	31	advance	advance	NOUN
iiclr-17757	27	32	ruling	rule	VERB
iiclr-17757	27	33	practice	practice	NOUN
iiclr-17757	27	34	.	.	PUNCT
iiclr-17757	28	1	7	7	X
iiclr-17757	28	2	.	.	X
iiclr-17757	28	3	see	see	VERB
iiclr-17757	28	4	infra	infra	NOUN
iiclr-17757	28	5	section	section	NOUN
iiclr-17757	28	6	iv.c	iv.c	VERB
iiclr-17757	28	7	for	for	ADP
iiclr-17757	28	8	a	a	DET
iiclr-17757	28	9	discussion	discussion	NOUN
iiclr-17757	28	10	of	of	ADP
iiclr-17757	28	11	the	the	DET
iiclr-17757	28	12	organisation	organisation	NOUN
iiclr-17757	28	13	for	for	ADP
iiclr-17757	28	14	economic	economic	ADJ
iiclr-17757	28	15	cooperation	cooperation	NOUN
iiclr-17757	28	16	and	and	CCONJ
iiclr-17757	28	17	development	development	NOUN
iiclr-17757	28	18	,	,	PUNCT
iiclr-17757	28	19	harmful	harmful	ADJ
iiclr-17757	28	20	tax	tax	NOUN
iiclr-17757	28	21	comp	comp	NOUN
iiclr-17757	28	22	.	.	PUNCT
iiclr-17757	28	23	:	:	PUNCT
iiclr-17757	29	1	an	an	DET
iiclr-17757	29	2	emerging	emerge	VERB
iiclr-17757	29	3	global	global	ADJ
iiclr-17757	29	4	issue	issue	NOUN
iiclr-17757	29	5	11	11	NUM
iiclr-17757	29	6	17	17	NUM
iiclr-17757	29	7	,	,	PUNCT
iiclr-17757	29	8	available	available	ADJ
iiclr-17757	29	9	athttp://www.oecd.orglpdf/moo004000/moo004517.pdf	athttp://www.oecd.orglpdf/moo004000/moo004517.pdf	PROPN
iiclr-17757	29	10	(	(	PUNCT
iiclr-17757	29	11	last	last	ADJ
iiclr-17757	29	12	visited	visit	VERB
iiclr-17757	29	13	feb	feb	PROPN
iiclr-17757	29	14	.	.	PROPN
iiclr-17757	29	15	14	14	NUM
iiclr-17757	29	16	,	,	PUNCT
iiclr-17757	29	17	2002	2002	NUM
iiclr-17757	29	18	)	)	PUNCT
iiclr-17757	30	1	[	[	X
iiclr-17757	30	2	hereinafter	hereinafter	NOUN
iiclr-17757	30	3	oecd	oecd	PROPN
iiclr-17757	30	4	1998	1998	NUM
iiclr-17757	30	5	report	report	NOUN
iiclr-17757	30	6	]	]	PUNCT
iiclr-17757	30	7	,	,	PUNCT
iiclr-17757	30	8	and	and	CCONJ
iiclr-17757	30	9	the	the	DET
iiclr-17757	30	10	u.s	u.s	PROPN
iiclr-17757	30	11	.	.	PROPN
iiclr-17757	30	12	advance	advance	NOUN
iiclr-17757	30	13	ruling	rule	VERB
iiclr-17757	30	14	practice	practice	NOUN
iiclr-17757	30	15	.	.	PUNCT
iiclr-17757	31	1	8	8	X
iiclr-17757	31	2	.	.	X
iiclr-17757	31	3	see	see	VERB
iiclr-17757	31	4	infra	infra	NOUN
iiclr-17757	31	5	section	section	NOUN
iiclr-17757	31	6	ii	ii	PROPN
iiclr-17757	31	7	(	(	PUNCT
iiclr-17757	31	8	plrs	plrs	NOUN
iiclr-17757	31	9	)	)	PUNCT
iiclr-17757	31	10	and	and	CCONJ
iiclr-17757	31	11	infra	infra	NOUN
iiclr-17757	31	12	section	section	NOUN
iiclr-17757	31	13	iii	iii	PROPN
iiclr-17757	31	14	(	(	PUNCT
iiclr-17757	31	15	apas	apas	PROPN
iiclr-17757	31	16	)	)	PUNCT
iiclr-17757	31	17	.	.	PUNCT
iiclr-17757	32	1	9	9	X
iiclr-17757	32	2	.	.	X
iiclr-17757	32	3	see	see	VERB
iiclr-17757	32	4	infra	infra	NOUN
iiclr-17757	32	5	section	section	NOUN
iiclr-17757	32	6	iv.a	iv.a	VERB
iiclr-17757	32	7	.	.	PUNCT
iiclr-17757	33	1	i	i	PRON
iiclr-17757	33	2	(	(	PUNCT
iiclr-17757	33	3	ec	ec	PROPN
iiclr-17757	33	4	treaty	treaty	NOUN
iiclr-17757	33	5	arts	art	NOUN
iiclr-17757	33	6	.	.	PUNCT
iiclr-17757	34	1	87	87	NUM
iiclr-17757	34	2	-	-	SYM
iiclr-17757	34	3	89	89	NUM
iiclr-17757	34	4	)	)	PUNCT
iiclr-17757	34	5	,	,	PUNCT
iiclr-17757	34	6	infra	infra	NOUN
iiclr-17757	34	7	section	section	NOUN
iiclr-17757	34	8	iv.b	iv.b	PROPN
iiclr-17757	34	9	.	.	PROPN
iiclr-17757	34	10	1	1	NUM
iiclr-17757	34	11	(	(	PUNCT
iiclr-17757	34	12	ec	ec	PROPN
iiclr-17757	34	13	code	code	NOUN
iiclr-17757	34	14	of	of	ADP
iiclr-17757	34	15	conduct	conduct	NOUN
iiclr-17757	34	16	)	)	PUNCT
iiclr-17757	34	17	and	and	CCONJ
iiclr-17757	34	18	infra	infra	NOUN
iiclr-17757	34	19	section	section	NOUN
iiclr-17757	34	20	iv.c.l	iv.c.l	PROPN
iiclr-17757	34	21	(	(	PUNCT
iiclr-17757	34	22	oecd	oecd	PROPN
iiclr-17757	34	23	1998	1998	NUM
iiclr-17757	34	24	report	report	NOUN
iiclr-17757	34	25	)	)	PUNCT
iiclr-17757	34	26	.	.	PUNCT
iiclr-17757	35	1	10	10	X
iiclr-17757	35	2	.	.	X
iiclr-17757	36	1	see	see	VERB
iiclr-17757	36	2	infra	infra	NOUN
iiclr-17757	36	3	section	section	NOUN
iiclr-17757	36	4	iv.a.2	iv.a.2	PROPN
iiclr-17757	36	5	(	(	PUNCT
iiclr-17757	36	6	analyzing	analyze	VERB
iiclr-17757	36	7	us	we	PRON
iiclr-17757	36	8	ruling	rule	VERB
iiclr-17757	36	9	practice	practice	NOUN
iiclr-17757	36	10	in	in	ADP
iiclr-17757	36	11	accord	accord	NOUN
iiclr-17757	36	12	with	with	ADP
iiclr-17757	36	13	ec	ec	PROPN
iiclr-17757	36	14	treaty	treaty	NOUN
iiclr-17757	36	15	arts	art	NOUN
iiclr-17757	36	16	.	.	PUNCT
iiclr-17757	37	1	87	87	NUM
iiclr-17757	37	2	-	-	SYM
iiclr-17757	37	3	89	89	NUM
iiclr-17757	37	4	)	)	PUNCT
iiclr-17757	37	5	,	,	PUNCT
iiclr-17757	37	6	infra	infra	NOUN
iiclr-17757	37	7	section	section	NOUN
iiclr-17757	37	8	iv.b.2	iv.b.2	PROPN
iiclr-17757	37	9	(	(	PUNCT
iiclr-17757	37	10	analyzing	analyze	VERB
iiclr-17757	37	11	us	we	PRON
iiclr-17757	37	12	ruling	rule	VERB
iiclr-17757	37	13	practice	practice	NOUN
iiclr-17757	37	14	in	in	ADP
iiclr-17757	37	15	accord	accord	NOUN
iiclr-17757	37	16	with	with	ADP
iiclr-17757	37	17	ec	ec	PROPN
iiclr-17757	37	18	code	code	PROPN
iiclr-17757	37	19	of	of	ADP
iiclr-17757	37	20	conduct	conduct	NOUN
iiclr-17757	37	21	)	)	PUNCT
iiclr-17757	37	22	and	and	CCONJ
iiclr-17757	37	23	infra	infra	NOUN
iiclr-17757	37	24	section	section	NOUN
iiclr-17757	37	25	iv.c.2	iv.c.2	NOUN
iiclr-17757	37	26	(	(	PUNCT
iiclr-17757	37	27	analyzing	analyze	VERB
iiclr-17757	37	28	us	we	PRON
iiclr-17757	37	29	ruling	rule	VERB
iiclr-17757	37	30	practice	practice	NOUN
iiclr-17757	37	31	in	in	ADP
iiclr-17757	37	32	accord	accord	NOUN
iiclr-17757	37	33	with	with	ADP
iiclr-17757	37	34	oecd	oecd	PROPN
iiclr-17757	37	35	1998	1998	NUM
iiclr-17757	37	36	report	report	NOUN
iiclr-17757	37	37	)	)	PUNCT
iiclr-17757	37	38	.	.	PUNCT
iiclr-17757	38	1	11	11	NUM
iiclr-17757	38	2	.	.	PUNCT
iiclr-17757	38	3	"	"	PUNCT
iiclr-17757	38	4	transparency	transparency	NOUN
iiclr-17757	38	5	"	"	PUNCT
iiclr-17757	38	6	is	be	AUX
iiclr-17757	38	7	the	the	DET
iiclr-17757	38	8	government	government	NOUN
iiclr-17757	38	9	's	's	PART
iiclr-17757	38	10	openness	openness	NOUN
iiclr-17757	38	11	in	in	ADP
iiclr-17757	38	12	revealing	reveal	VERB
iiclr-17757	38	13	both	both	CCONJ
iiclr-17757	38	14	its	its	PRON
iiclr-17757	38	15	procedures	procedure	NOUN
iiclr-17757	38	16	and	and	CCONJ
iiclr-17757	38	17	the	the	DET
iiclr-17757	38	18	results	result	NOUN
iiclr-17757	38	19	of	of	ADP
iiclr-17757	38	20	agreements	agreement	NOUN
iiclr-17757	38	21	and	and	CCONJ
iiclr-17757	38	22	administrative	administrative	ADJ
iiclr-17757	38	23	and	and	CCONJ
iiclr-17757	38	24	judicial	judicial	ADJ
iiclr-17757	38	25	determinations	determination	NOUN
iiclr-17757	38	26	.	.	PUNCT
iiclr-17757	39	1	12	12	NUM
iiclr-17757	39	2	.	.	PUNCT
iiclr-17757	40	1	this	this	DET
iiclr-17757	40	2	consistency	consistency	NOUN
iiclr-17757	40	3	,	,	PUNCT
iiclr-17757	40	4	referred	refer	VERB
iiclr-17757	40	5	to	to	ADP
iiclr-17757	40	6	as	as	ADP
iiclr-17757	40	7	"	"	PUNCT
iiclr-17757	40	8	precedence	precedence	NOUN
iiclr-17757	40	9	,	,	PUNCT
iiclr-17757	40	10	"	"	PUNCT
iiclr-17757	40	11	is	be	AUX
iiclr-17757	40	12	the	the	DET
iiclr-17757	40	13	practice	practice	NOUN
iiclr-17757	40	14	of	of	ADP
iiclr-17757	40	15	creating	create	VERB
iiclr-17757	40	16	a	a	DET
iiclr-17757	40	17	body	body	NOUN
iiclr-17757	40	18	of	of	ADP
iiclr-17757	40	19	administrative	administrative	ADJ
iiclr-17757	40	20	and	and	CCONJ
iiclr-17757	40	21	judicial	judicial	ADJ
iiclr-17757	40	22	law	law	NOUN
iiclr-17757	40	23	by	by	ADP
iiclr-17757	40	24	basing	base	VERB
iiclr-17757	40	25	individual	individual	ADJ
iiclr-17757	40	26	decisions	decision	NOUN
iiclr-17757	40	27	upon	upon	SCONJ
iiclr-17757	40	28	similar	similar	ADJ
iiclr-17757	40	29	,	,	PUNCT
iiclr-17757	40	30	previously	previously	ADV
iiclr-17757	40	31	resolved	resolve	VERB
iiclr-17757	40	32	cases	case	NOUN
iiclr-17757	40	33	.	.	PUNCT
iiclr-17757	41	1	see	see	VERB
iiclr-17757	41	2	black	black	PROPN
iiclr-17757	41	3	's	's	PART
iiclr-17757	41	4	law	law	NOUN
iiclr-17757	41	5	dictionary	dictionary	NOUN
iiclr-17757	41	6	1176	1176	NUM
iiclr-17757	41	7	(	(	PUNCT
iiclr-17757	41	8	6th	6th	ADJ
iiclr-17757	41	9	ed	ed	NOUN
iiclr-17757	41	10	.	.	PROPN
iiclr-17757	41	11	1990	1990	NUM
iiclr-17757	41	12	)	)	PUNCT
iiclr-17757	41	13	.	.	PUNCT
iiclr-17757	42	1	13	13	NUM
iiclr-17757	42	2	.	.	X
iiclr-17757	43	1	see	see	VERB
iiclr-17757	43	2	infra	infra	NOUN
iiclr-17757	43	3	section	section	NOUN
iiclr-17757	43	4	v	v	NOUN
iiclr-17757	43	5	(	(	PUNCT
iiclr-17757	43	6	conclusion	conclusion	NOUN
iiclr-17757	43	7	)	)	PUNCT
iiclr-17757	43	8	.	.	PUNCT
iiclr-17757	44	1	[	[	X
iiclr-17757	44	2	vol	vol	NOUN
iiclr-17757	44	3	.	.	PUNCT
iiclr-17757	45	1	13:1	13:1	NUM
iiclr-17757	45	2	all	all	PRON
iiclr-17757	45	3	's	be	AUX
iiclr-17757	45	4	fair	fair	ADJ
iiclr-17757	45	5	in	in	ADP
iiclr-17757	45	6	love	love	NOUN
iiclr-17757	45	7	,	,	PUNCT
iiclr-17757	45	8	war	war	NOUN
iiclr-17757	45	9	,	,	PUNCT
iiclr-17757	45	10	and	and	CCONJ
iiclr-17757	45	11	taxes	taxis	NOUN
iiclr-17757	45	12	non	non	ADJ
iiclr-17757	45	13	-	-	ADJ
iiclr-17757	45	14	discriminatorily	discriminatorily	ADV
iiclr-17757	45	15	applied	apply	VERB
iiclr-17757	45	16	,	,	PUNCT
iiclr-17757	45	17	and	and	CCONJ
iiclr-17757	45	18	they	they	PRON
iiclr-17757	45	19	are	be	AUX
iiclr-17757	45	20	generally	generally	ADV
iiclr-17757	45	21	disclosed	disclose	VERB
iiclr-17757	45	22	to	to	ADP
iiclr-17757	45	23	the	the	DET
iiclr-17757	45	24	public	public	NOUN
iiclr-17757	45	25	.	.	PUNCT
iiclr-17757	46	1	these	these	DET
iiclr-17757	46	2	characteristics	characteristic	NOUN
iiclr-17757	46	3	comply	comply	VERB
iiclr-17757	46	4	with	with	ADP
iiclr-17757	46	5	the	the	DET
iiclr-17757	46	6	ec	ec	PROPN
iiclr-17757	46	7	and	and	CCONJ
iiclr-17757	46	8	oecd	oecd	PROPN
iiclr-17757	46	9	objectives	objective	NOUN
iiclr-17757	46	10	to	to	PART
iiclr-17757	46	11	promote	promote	VERB
iiclr-17757	46	12	fair	fair	ADJ
iiclr-17757	46	13	tax	tax	NOUN
iiclr-17757	46	14	competition	competition	NOUN
iiclr-17757	46	15	.	.	PUNCT
iiclr-17757	47	1	4	4	NUM
iiclr-17757	47	2	the	the	DET
iiclr-17757	47	3	irs	irs	PROPN
iiclr-17757	47	4	was	be	AUX
iiclr-17757	47	5	first	first	ADV
iiclr-17757	47	6	authorized	authorize	VERB
iiclr-17757	47	7	to	to	PART
iiclr-17757	47	8	enter	enter	VERB
iiclr-17757	47	9	into	into	ADP
iiclr-17757	47	10	agreements	agreement	NOUN
iiclr-17757	47	11	over	over	ADP
iiclr-17757	47	12	proposed	propose	VERB
iiclr-17757	47	13	transactions	transaction	NOUN
iiclr-17757	47	14	whenever	whenever	SCONJ
iiclr-17757	47	15	appropriate	appropriate	ADJ
iiclr-17757	47	16	,	,	PUNCT
iiclr-17757	47	17	and	and	CCONJ
iiclr-17757	47	18	in	in	ADP
iiclr-17757	47	19	the	the	DET
iiclr-17757	47	20	interest	interest	NOUN
iiclr-17757	47	21	of	of	ADP
iiclr-17757	47	22	tax	tax	NOUN
iiclr-17757	47	23	administration	administration	NOUN
iiclr-17757	47	24	in	in	ADP
iiclr-17757	47	25	1938	1938	NUM
iiclr-17757	47	26	.	.	PUNCT
iiclr-17757	48	1	"	"	PUNCT
iiclr-17757	48	2	5	5	NUM
iiclr-17757	48	3	these	these	DET
iiclr-17757	48	4	agreements	agreement	NOUN
iiclr-17757	48	5	remain	remain	VERB
iiclr-17757	48	6	popular	popular	ADJ
iiclr-17757	48	7	both	both	CCONJ
iiclr-17757	48	8	with	with	ADP
iiclr-17757	48	9	taxpayers	taxpayer	NOUN
iiclr-17757	48	10	and	and	CCONJ
iiclr-17757	48	11	the	the	DET
iiclr-17757	48	12	irs	irs	PROPN
iiclr-17757	48	13	because	because	SCONJ
iiclr-17757	48	14	they	they	PRON
iiclr-17757	48	15	provide	provide	VERB
iiclr-17757	48	16	certainty	certainty	NOUN
iiclr-17757	48	17	and	and	CCONJ
iiclr-17757	48	18	potentially	potentially	ADV
iiclr-17757	48	19	decreased	decrease	VERB
iiclr-17757	48	20	litigation	litigation	NOUN
iiclr-17757	48	21	,	,	PUNCT
iiclr-17757	48	22	improved	improve	VERB
iiclr-17757	48	23	taxpayer	taxpayer	NOUN
iiclr-17757	48	24	compliance	compliance	NOUN
iiclr-17757	48	25	,	,	PUNCT
iiclr-17757	48	26	and	and	CCONJ
iiclr-17757	48	27	increased	increase	VERB
iiclr-17757	48	28	availability	availability	NOUN
iiclr-17757	48	29	of	of	ADP
iiclr-17757	48	30	information	information	NOUN
iiclr-17757	48	31	in	in	ADP
iiclr-17757	48	32	the	the	DET
iiclr-17757	48	33	united	united	PROPN
iiclr-17757	48	34	states	states	PROPN
iiclr-17757	48	35	self	self	NOUN
iiclr-17757	48	36	-	-	PUNCT
iiclr-17757	48	37	assessment	assessment	NOUN
iiclr-17757	48	38	tax	tax	NOUN
iiclr-17757	48	39	system	system	NOUN
iiclr-17757	48	40	.	.	PUNCT
iiclr-17757	49	1	6	6	NUM
iiclr-17757	49	2	a.	a.	NOUN
iiclr-17757	49	3	definition	definition	NOUN
iiclr-17757	49	4	and	and	CCONJ
iiclr-17757	49	5	salient	salient	NOUN
iiclr-17757	49	6	characteristics	characteristic	NOUN
iiclr-17757	49	7	of	of	ADP
iiclr-17757	49	8	plrs	plrs	PROPN
iiclr-17757	49	9	plrs	plrs	NOUN
iiclr-17757	49	10	,	,	PUNCT
iiclr-17757	49	11	also	also	ADV
iiclr-17757	49	12	referred	refer	VERB
iiclr-17757	49	13	to	to	ADP
iiclr-17757	49	14	as	as	ADP
iiclr-17757	49	15	letter	letter	NOUN
iiclr-17757	49	16	rulings	ruling	NOUN
iiclr-17757	49	17	,	,	PUNCT
iiclr-17757	49	18	are	be	AUX
iiclr-17757	49	19	written	write	VERB
iiclr-17757	49	20	statements	statement	NOUN
iiclr-17757	49	21	applying	apply	VERB
iiclr-17757	49	22	tax	tax	NOUN
iiclr-17757	49	23	laws	law	NOUN
iiclr-17757	49	24	to	to	ADP
iiclr-17757	49	25	proposed	propose	VERB
iiclr-17757	49	26	transactions	transaction	NOUN
iiclr-17757	49	27	that	that	PRON
iiclr-17757	49	28	are	be	AUX
iiclr-17757	49	29	issued	issue	VERB
iiclr-17757	49	30	by	by	ADP
iiclr-17757	49	31	the	the	DET
iiclr-17757	49	32	irs	irs	PROPN
iiclr-17757	49	33	national	national	ADJ
iiclr-17757	49	34	office	office	NOUN
iiclr-17757	49	35	to	to	ADP
iiclr-17757	49	36	requesting	request	VERB
iiclr-17757	49	37	taxpayers	taxpayer	NOUN
iiclr-17757	49	38	when	when	SCONJ
iiclr-17757	49	39	in	in	ADP
iiclr-17757	49	40	the	the	DET
iiclr-17757	49	41	best	good	ADJ
iiclr-17757	49	42	interest	interest	NOUN
iiclr-17757	49	43	of	of	ADP
iiclr-17757	49	44	tax	tax	NOUN
iiclr-17757	49	45	administration	administration	NOUN
iiclr-17757	49	46	.	.	PUNCT
iiclr-17757	50	1	7	7	NUM
iiclr-17757	51	1	only	only	ADV
iiclr-17757	51	2	the	the	DET
iiclr-17757	51	3	requesting	request	VERB
iiclr-17757	51	4	taxpayer	taxpayer	NOUN
iiclr-17757	51	5	may	may	AUX
iiclr-17757	51	6	rely	rely	VERB
iiclr-17757	51	7	on	on	ADP
iiclr-17757	51	8	the	the	DET
iiclr-17757	51	9	rulings	ruling	NOUN
iiclr-17757	51	10	,	,	PUNCT
iiclr-17757	51	11	and	and	CCONJ
iiclr-17757	51	12	only	only	ADV
iiclr-17757	51	13	if	if	SCONJ
iiclr-17757	51	14	the	the	DET
iiclr-17757	51	15	actual	actual	ADJ
iiclr-17757	51	16	facts	fact	NOUN
iiclr-17757	51	17	of	of	ADP
iiclr-17757	51	18	14	14	NUM
iiclr-17757	51	19	.	.	PUNCT
iiclr-17757	52	1	see	see	VERB
iiclr-17757	52	2	infra	infra	NOUN
iiclr-17757	52	3	section	section	NOUN
iiclr-17757	52	4	iv	iv	NUM
iiclr-17757	52	5	(	(	PUNCT
iiclr-17757	52	6	comparing	compare	VERB
iiclr-17757	52	7	ec	ec	PROPN
iiclr-17757	52	8	and	and	CCONJ
iiclr-17757	52	9	oecd	oecd	PROPN
iiclr-17757	52	10	recommendations	recommendation	NOUN
iiclr-17757	52	11	with	with	ADP
iiclr-17757	52	12	united	united	PROPN
iiclr-17757	52	13	states	states	PROPN
iiclr-17757	52	14	tax	tax	NOUN
iiclr-17757	52	15	practices	practice	NOUN
iiclr-17757	52	16	)	)	PUNCT
iiclr-17757	52	17	.	.	PUNCT
iiclr-17757	53	1	15	15	X
iiclr-17757	53	2	.	.	X
iiclr-17757	53	3	rev	rev	PROPN
iiclr-17757	53	4	.	.	PROPN
iiclr-17757	53	5	proc	proc	PROPN
iiclr-17757	53	6	.	.	PUNCT
iiclr-17757	54	1	2002	2002	NUM
iiclr-17757	54	2	-	-	SYM
iiclr-17757	54	3	3	3	NUM
iiclr-17757	54	4	,	,	PUNCT
iiclr-17757	54	5	§	§	NOUN
iiclr-17757	54	6	2.01	2.01	NUM
iiclr-17757	54	7	,	,	PUNCT
iiclr-17757	54	8	2002	2002	NUM
iiclr-17757	54	9	-	-	SYM
iiclr-17757	54	10	1	1	NUM
iiclr-17757	54	11	i.r.b	i.r.b	NOUN
iiclr-17757	54	12	.	.	PUNCT
iiclr-17757	55	1	117	117	NUM
iiclr-17757	55	2	.	.	PUNCT
iiclr-17757	56	1	see	see	VERB
iiclr-17757	56	2	also	also	ADV
iiclr-17757	56	3	frans	fran	NOUN
iiclr-17757	56	4	vanistendael	vanistendael	ADJ
iiclr-17757	56	5	,	,	PUNCT
iiclr-17757	56	6	legal	legal	ADJ
iiclr-17757	56	7	framework	framework	NOUN
iiclr-17757	56	8	for	for	ADP
iiclr-17757	56	9	tax	tax	NOUN
iiclr-17757	56	10	,	,	PUNCT
iiclr-17757	56	11	in	in	ADP
iiclr-17757	56	12	tax	tax	NOUN
iiclr-17757	56	13	law	law	NOUN
iiclr-17757	56	14	design	design	NOUN
iiclr-17757	56	15	and	and	CCONJ
iiclr-17757	56	16	drafting	draft	VERB
iiclr-17757	56	17	15	15	NUM
iiclr-17757	56	18	,	,	PUNCT
iiclr-17757	56	19	59	59	NUM
iiclr-17757	56	20	(	(	PUNCT
iiclr-17757	56	21	victor	victor	PROPN
iiclr-17757	56	22	thuronyi	thuronyi	PROPN
iiclr-17757	56	23	ed	ed	PROPN
iiclr-17757	56	24	.	.	PROPN
iiclr-17757	56	25	,	,	PUNCT
iiclr-17757	56	26	1996	1996	NUM
iiclr-17757	56	27	)	)	PUNCT
iiclr-17757	56	28	(	(	PUNCT
iiclr-17757	56	29	authorizing	authorize	VERB
iiclr-17757	56	30	the	the	DET
iiclr-17757	56	31	commissioner	commissioner	NOUN
iiclr-17757	56	32	of	of	ADP
iiclr-17757	56	33	internal	internal	ADJ
iiclr-17757	56	34	revenue	revenue	NOUN
iiclr-17757	56	35	(	(	PUNCT
iiclr-17757	56	36	cir	cir	NOUN
iiclr-17757	56	37	)	)	PUNCT
iiclr-17757	56	38	to	to	PART
iiclr-17757	56	39	enter	enter	VERB
iiclr-17757	56	40	into	into	ADP
iiclr-17757	56	41	binding	bind	VERB
iiclr-17757	56	42	agreements	agreement	NOUN
iiclr-17757	56	43	with	with	ADP
iiclr-17757	56	44	taxpayers	taxpayer	NOUN
iiclr-17757	56	45	over	over	ADP
iiclr-17757	56	46	prospective	prospective	ADJ
iiclr-17757	56	47	transactions	transaction	NOUN
iiclr-17757	56	48	in	in	ADP
iiclr-17757	56	49	1938	1938	NUM
iiclr-17757	56	50	)	)	PUNCT
iiclr-17757	56	51	.	.	PUNCT
iiclr-17757	57	1	authorization	authorization	NOUN
iiclr-17757	57	2	for	for	ADP
iiclr-17757	57	3	united	united	PROPN
iiclr-17757	57	4	states	states	PROPN
iiclr-17757	57	5	federal	federal	ADJ
iiclr-17757	57	6	tax	tax	NOUN
iiclr-17757	57	7	rulings	ruling	NOUN
iiclr-17757	57	8	derives	derive	VERB
iiclr-17757	57	9	from	from	ADP
iiclr-17757	57	10	congress	congress	PROPN
iiclr-17757	57	11	's	's	PART
iiclr-17757	57	12	conferral	conferral	NOUN
iiclr-17757	57	13	of	of	ADP
iiclr-17757	57	14	power	power	NOUN
iiclr-17757	57	15	to	to	ADP
iiclr-17757	57	16	the	the	DET
iiclr-17757	57	17	department	department	NOUN
iiclr-17757	57	18	of	of	ADP
iiclr-17757	57	19	the	the	DET
iiclr-17757	57	20	treasury	treasury	PROPN
iiclr-17757	57	21	(	(	PUNCT
iiclr-17757	57	22	treasury	treasury	PROPN
iiclr-17757	57	23	)	)	PUNCT
iiclr-17757	57	24	,	,	PUNCT
iiclr-17757	57	25	an	an	DET
iiclr-17757	57	26	executive	executive	ADJ
iiclr-17757	57	27	agency	agency	NOUN
iiclr-17757	57	28	empowered	empower	VERB
iiclr-17757	57	29	to	to	PART
iiclr-17757	57	30	promulgate	promulgate	VERB
iiclr-17757	57	31	rules	rule	NOUN
iiclr-17757	57	32	and	and	CCONJ
iiclr-17757	57	33	regulations	regulation	NOUN
iiclr-17757	57	34	interpreting	interpret	VERB
iiclr-17757	57	35	the	the	DET
iiclr-17757	57	36	internal	internal	ADJ
iiclr-17757	57	37	revenue	revenue	NOUN
iiclr-17757	57	38	code	code	NOUN
iiclr-17757	57	39	(	(	PUNCT
iiclr-17757	57	40	i.r.c	i.r.c	NOUN
iiclr-17757	57	41	.	.	PUNCT
iiclr-17757	57	42	)	)	PUNCT
iiclr-17757	57	43	.	.	PUNCT
iiclr-17757	58	1	see	see	VERB
iiclr-17757	58	2	generally	generally	ADV
iiclr-17757	58	3	i.r.c	i.r.c	NOUN
iiclr-17757	58	4	.	.	PUNCT
iiclr-17757	59	1	§	§	PROPN
iiclr-17757	59	2	7805(a	7805(a	NUM
iiclr-17757	59	3	)	)	PUNCT
iiclr-17757	59	4	(	(	PUNCT
iiclr-17757	59	5	2001	2001	NUM
iiclr-17757	59	6	)	)	PUNCT
iiclr-17757	59	7	(	(	PUNCT
iiclr-17757	59	8	authorizing	authorize	VERB
iiclr-17757	59	9	treasury	treasury	NOUN
iiclr-17757	59	10	to	to	PART
iiclr-17757	59	11	create	create	VERB
iiclr-17757	59	12	regulations	regulation	NOUN
iiclr-17757	59	13	to	to	PART
iiclr-17757	59	14	carry	carry	VERB
iiclr-17757	59	15	out	out	ADP
iiclr-17757	59	16	tax	tax	NOUN
iiclr-17757	59	17	laws	law	NOUN
iiclr-17757	59	18	)	)	PUNCT
iiclr-17757	59	19	;	;	PUNCT
iiclr-17757	60	1	treas	treas	PROPN
iiclr-17757	60	2	.	.	PUNCT
iiclr-17757	61	1	reg	reg	PROPN
iiclr-17757	61	2	.	.	PUNCT
iiclr-17757	62	1	§	§	PROPN
iiclr-17757	62	2	601.201(a	601.201(a	NUM
iiclr-17757	62	3	)	)	PUNCT
iiclr-17757	62	4	(	(	PUNCT
iiclr-17757	62	5	2001	2001	NUM
iiclr-17757	62	6	)	)	PUNCT
iiclr-17757	62	7	(	(	PUNCT
iiclr-17757	62	8	authoriz	authoriz	PROPN
iiclr-17757	62	9	-	-	PUNCT
iiclr-17757	62	10	ing	ing	ADJ
iiclr-17757	62	11	irs	irs	PROPN
iiclr-17757	62	12	to	to	PART
iiclr-17757	62	13	respond	respond	VERB
iiclr-17757	62	14	to	to	ADP
iiclr-17757	62	15	taxpayer	taxpayer	NOUN
iiclr-17757	62	16	inquiries	inquiry	NOUN
iiclr-17757	62	17	)	)	PUNCT
iiclr-17757	62	18	.	.	PUNCT
iiclr-17757	63	1	through	through	ADP
iiclr-17757	63	2	the	the	DET
iiclr-17757	63	3	administrative	administrative	ADJ
iiclr-17757	63	4	procedure	procedure	NOUN
iiclr-17757	63	5	act	act	NOUN
iiclr-17757	63	6	(	(	PUNCT
iiclr-17757	63	7	apa	apa	PROPN
iiclr-17757	63	8	)	)	PUNCT
iiclr-17757	63	9	,	,	PUNCT
iiclr-17757	63	10	5	5	NUM
iiclr-17757	63	11	u.s.c	u.s.c	ADJ
iiclr-17757	63	12	.	.	PUNCT
iiclr-17757	64	1	§	§	PROPN
iiclr-17757	64	2	§	§	PROPN
iiclr-17757	64	3	551	551	NUM
iiclr-17757	64	4	-	-	SYM
iiclr-17757	64	5	576	576	NUM
iiclr-17757	64	6	,	,	PUNCT
iiclr-17757	64	7	701	701	NUM
iiclr-17757	64	8	-	-	SYM
iiclr-17757	64	9	706	706	NUM
iiclr-17757	64	10	(	(	PUNCT
iiclr-17757	64	11	2001	2001	NUM
iiclr-17757	64	12	)	)	PUNCT
iiclr-17757	64	13	,	,	PUNCT
iiclr-17757	64	14	federal	federal	ADJ
iiclr-17757	64	15	administrative	administrative	ADJ
iiclr-17757	64	16	agencies	agency	NOUN
iiclr-17757	64	17	(	(	PUNCT
iiclr-17757	64	18	including	include	VERB
iiclr-17757	64	19	the	the	DET
iiclr-17757	64	20	irs	irs	PROPN
iiclr-17757	64	21	)	)	PUNCT
iiclr-17757	64	22	were	be	AUX
iiclr-17757	64	23	granted	grant	VERB
iiclr-17757	64	24	authority	authority	NOUN
iiclr-17757	64	25	to	to	PART
iiclr-17757	64	26	execute	execute	VERB
iiclr-17757	64	27	their	their	PRON
iiclr-17757	64	28	designated	designate	VERB
iiclr-17757	64	29	functions	function	NOUN
iiclr-17757	64	30	.	.	PUNCT
iiclr-17757	65	1	however	however	ADV
iiclr-17757	65	2	,	,	PUNCT
iiclr-17757	65	3	prior	prior	ADV
iiclr-17757	65	4	to	to	ADP
iiclr-17757	65	5	the	the	DET
iiclr-17757	65	6	apa	apa	PROPN
iiclr-17757	65	7	,	,	PUNCT
iiclr-17757	65	8	the	the	DET
iiclr-17757	65	9	irs	irs	PROPN
iiclr-17757	65	10	had	have	AUX
iiclr-17757	65	11	express	express	ADJ
iiclr-17757	65	12	authority	authority	NOUN
iiclr-17757	65	13	to	to	PART
iiclr-17757	65	14	create	create	VERB
iiclr-17757	65	15	regulations	regulation	NOUN
iiclr-17757	65	16	in	in	ADP
iiclr-17757	65	17	over	over	ADP
iiclr-17757	65	18	1,338	1,338	NUM
iiclr-17757	65	19	places	place	NOUN
iiclr-17757	65	20	in	in	ADP
iiclr-17757	65	21	the	the	DET
iiclr-17757	65	22	1954	1954	NUM
iiclr-17757	65	23	internal	internal	ADJ
iiclr-17757	65	24	revenue	revenue	NOUN
iiclr-17757	65	25	code	code	NOUN
iiclr-17757	65	26	.	.	PUNCT
iiclr-17757	66	1	see	see	VERB
iiclr-17757	66	2	michael	michael	PROPN
iiclr-17757	66	3	i.	i.	PROPN
iiclr-17757	66	4	saltzman	saltzman	PROPN
iiclr-17757	66	5	,	,	PUNCT
iiclr-17757	66	6	irs	irs	PROPN
iiclr-17757	66	7	prac	prac	PROPN
iiclr-17757	66	8	.	.	PUNCT
iiclr-17757	67	1	and	and	CCONJ
iiclr-17757	67	2	proc	proc	PROPN
iiclr-17757	67	3	.	.	PROPN
iiclr-17757	68	1	,	,	PUNCT
iiclr-17757	68	2	i	i	PRON
iiclr-17757	68	3	3.03[l	3.03[l	NUM
iiclr-17757	68	4	]	]	X
iiclr-17757	68	5	(	(	PUNCT
iiclr-17757	68	6	2d	2d	NUM
iiclr-17757	68	7	ed	ed	NOUN
iiclr-17757	68	8	.	.	PROPN
iiclr-17757	68	9	1991	1991	NUM
iiclr-17757	68	10	)	)	PUNCT
iiclr-17757	68	11	(	(	PUNCT
iiclr-17757	68	12	referring	refer	VERB
iiclr-17757	68	13	to	to	ADP
iiclr-17757	68	14	authority	authority	NOUN
iiclr-17757	68	15	in	in	ADP
iiclr-17757	68	16	i.r.c	i.r.c	NOUN
iiclr-17757	68	17	.	.	PUNCT
iiclr-17757	69	1	for	for	SCONJ
iiclr-17757	69	2	irs	irs	PROPN
iiclr-17757	69	3	to	to	PART
iiclr-17757	69	4	promulgate	promulgate	VERB
iiclr-17757	69	5	regulations	regulation	NOUN
iiclr-17757	69	6	)	)	PUNCT
iiclr-17757	69	7	;	;	PUNCT
iiclr-17757	69	8	vanistendael	vanistendael	PROPN
iiclr-17757	69	9	,	,	PUNCT
iiclr-17757	69	10	supra	supra	PROPN
iiclr-17757	69	11	,	,	PUNCT
iiclr-17757	69	12	at	at	ADP
iiclr-17757	69	13	59	59	NUM
iiclr-17757	69	14	(	(	PUNCT
iiclr-17757	69	15	explaining	explain	VERB
iiclr-17757	69	16	statutory	statutory	ADJ
iiclr-17757	69	17	delegation	delegation	NOUN
iiclr-17757	69	18	of	of	ADP
iiclr-17757	69	19	authority	authority	NOUN
iiclr-17757	69	20	to	to	ADP
iiclr-17757	69	21	the	the	DET
iiclr-17757	69	22	irs	irs	PROPN
iiclr-17757	69	23	to	to	PART
iiclr-17757	69	24	issue	issue	VERB
iiclr-17757	69	25	regulations	regulation	NOUN
iiclr-17757	69	26	implementing	implement	VERB
iiclr-17757	69	27	tax	tax	NOUN
iiclr-17757	69	28	law	law	NOUN
iiclr-17757	69	29	in	in	ADP
iiclr-17757	69	30	the	the	DET
iiclr-17757	69	31	administrative	administrative	ADJ
iiclr-17757	69	32	procedure	procedure	NOUN
iiclr-17757	69	33	act	act	NOUN
iiclr-17757	69	34	and	and	CCONJ
iiclr-17757	69	35	in	in	ADP
iiclr-17757	69	36	i.r.c	i.r.c	NOUN
iiclr-17757	69	37	.	.	PUNCT
iiclr-17757	69	38	statutes	statute	NOUN
iiclr-17757	69	39	)	)	PUNCT
iiclr-17757	69	40	.	.	PUNCT
iiclr-17757	70	1	the	the	DET
iiclr-17757	70	2	treasury	treasury	PROPN
iiclr-17757	70	3	re	re	VERB
iiclr-17757	70	4	-	-	VERB
iiclr-17757	70	5	delegated	delegate	VERB
iiclr-17757	70	6	the	the	DET
iiclr-17757	70	7	authority	authority	NOUN
iiclr-17757	70	8	to	to	PART
iiclr-17757	70	9	respond	respond	VERB
iiclr-17757	70	10	to	to	ADP
iiclr-17757	70	11	"	"	PUNCT
iiclr-17757	70	12	inquiries	inquiry	NOUN
iiclr-17757	70	13	of	of	ADP
iiclr-17757	70	14	individuals	individual	NOUN
iiclr-17757	70	15	and	and	CCONJ
iiclr-17757	70	16	organizations	organization	NOUN
iiclr-17757	70	17	'	'	PUNCT
iiclr-17757	70	18	whenever	whenever	SCONJ
iiclr-17757	70	19	appropriate	appropriate	ADJ
iiclr-17757	70	20	in	in	ADP
iiclr-17757	70	21	the	the	DET
iiclr-17757	70	22	interest	interest	NOUN
iiclr-17757	70	23	of	of	ADP
iiclr-17757	70	24	sound	sound	ADJ
iiclr-17757	70	25	tax	tax	NOUN
iiclr-17757	70	26	administration	administration	NOUN
iiclr-17757	70	27	'	'	PUNCT
iiclr-17757	70	28	about	about	ADP
iiclr-17757	70	29	the	the	DET
iiclr-17757	70	30	tax	tax	NOUN
iiclr-17757	70	31	effects	effect	NOUN
iiclr-17757	70	32	of	of	ADP
iiclr-17757	70	33	their	their	PRON
iiclr-17757	70	34	acts	act	NOUN
iiclr-17757	70	35	or	or	CCONJ
iiclr-17757	70	36	transactions	transaction	NOUN
iiclr-17757	70	37	or	or	CCONJ
iiclr-17757	70	38	about	about	ADP
iiclr-17757	70	39	their	their	PRON
iiclr-17757	70	40	status	status	NOUN
iiclr-17757	70	41	for	for	ADP
iiclr-17757	70	42	tax	tax	NOUN
iiclr-17757	70	43	purposes	purpose	NOUN
iiclr-17757	70	44	"	"	PUNCT
iiclr-17757	70	45	to	to	ADP
iiclr-17757	70	46	the	the	DET
iiclr-17757	70	47	irs	irs	PROPN
iiclr-17757	70	48	.	.	PUNCT
iiclr-17757	71	1	saltzman	saltzman	PROPN
iiclr-17757	71	2	,	,	PUNCT
iiclr-17757	71	3	supra	supra	NOUN
iiclr-17757	71	4	,	,	PUNCT
iiclr-17757	71	5	1	1	NUM
iiclr-17757	71	6	3.031	3.031	NUM
iiclr-17757	71	7	]	]	PUNCT
iiclr-17757	71	8	(	(	PUNCT
iiclr-17757	71	9	quoting	quote	VERB
iiclr-17757	71	10	treas	treas	PROPN
iiclr-17757	71	11	.	.	PUNCT
iiclr-17757	72	1	reg	reg	PROPN
iiclr-17757	72	2	.	.	PUNCT
iiclr-17757	73	1	§	§	PROPN
iiclr-17757	73	2	601.201(a	601.201(a	NUM
iiclr-17757	73	3	)	)	PUNCT
iiclr-17757	73	4	)	)	PUNCT
iiclr-17757	73	5	.	.	PUNCT
iiclr-17757	74	1	the	the	DET
iiclr-17757	74	2	statement	statement	NOUN
iiclr-17757	74	3	of	of	ADP
iiclr-17757	74	4	procedural	procedural	ADJ
iiclr-17757	74	5	rules	rule	NOUN
iiclr-17757	74	6	in	in	ADP
iiclr-17757	74	7	subchapter	subchapter	NOUN
iiclr-17757	74	8	h	h	NOUN
iiclr-17757	74	9	of	of	ADP
iiclr-17757	74	10	the	the	DET
iiclr-17757	74	11	code	code	NOUN
iiclr-17757	74	12	of	of	ADP
iiclr-17757	74	13	federal	federal	ADJ
iiclr-17757	74	14	regulations	regulation	NOUN
iiclr-17757	74	15	is	be	AUX
iiclr-17757	74	16	the	the	DET
iiclr-17757	74	17	principal	principal	ADJ
iiclr-17757	74	18	source	source	NOUN
iiclr-17757	74	19	for	for	ADP
iiclr-17757	74	20	the	the	DET
iiclr-17757	74	21	irs	irs	PROPN
iiclr-17757	74	22	's	's	PART
iiclr-17757	74	23	authority	authority	NOUN
iiclr-17757	74	24	.	.	PUNCT
iiclr-17757	75	1	see	see	VERB
iiclr-17757	75	2	treas	treas	PROPN
iiclr-17757	75	3	.	.	PUNCT
iiclr-17757	76	1	reg	reg	PROPN
iiclr-17757	76	2	.	.	PUNCT
iiclr-17757	77	1	§	§	PROPN
iiclr-17757	77	2	§	§	PROPN
iiclr-17757	77	3	601.101	601.101	NUM
iiclr-17757	77	4	through	through	ADP
iiclr-17757	77	5	601.901	601.901	NUM
iiclr-17757	77	6	;	;	PUNCT
iiclr-17757	77	7	see	see	AUX
iiclr-17757	77	8	also	also	ADV
iiclr-17757	77	9	rev	rev	VERB
iiclr-17757	77	10	.	.	PROPN
iiclr-17757	77	11	proc	proc	PROPN
iiclr-17757	77	12	.	.	PUNCT
iiclr-17757	78	1	2002	2002	NUM
iiclr-17757	78	2	-	-	SYM
iiclr-17757	78	3	1,2002	1,2002	NUM
iiclr-17757	78	4	-	-	SYM
iiclr-17757	78	5	1	1	NUM
iiclr-17757	78	6	i.r.b	i.r.b	NOUN
iiclr-17757	78	7	.	.	NOUN
iiclr-17757	78	8	1	1	NUM
iiclr-17757	78	9	through	through	ADP
iiclr-17757	78	10	rev	rev	PROPN
iiclr-17757	78	11	.	.	PROPN
iiclr-17757	78	12	proc	proc	PROPN
iiclr-17757	78	13	.	.	PUNCT
iiclr-17757	79	1	2002	2002	NUM
iiclr-17757	79	2	-	-	SYM
iiclr-17757	79	3	8,2002	8,2002	NUM
iiclr-17757	79	4	-	-	SYM
iiclr-17757	79	5	1	1	NUM
iiclr-17757	79	6	i.r.b	i.r.b	NOUN
iiclr-17757	79	7	.	.	PUNCT
iiclr-17757	80	1	252	252	NUM
iiclr-17757	80	2	.	.	PUNCT
iiclr-17757	81	1	16	16	NUM
iiclr-17757	81	2	.	.	PUNCT
iiclr-17757	82	1	advance	advance	NOUN
iiclr-17757	82	2	rulings	ruling	NOUN
iiclr-17757	82	3	,	,	PUNCT
iiclr-17757	82	4	supra	supra	PROPN
iiclr-17757	82	5	note	note	NOUN
iiclr-17757	82	6	2	2	NUM
iiclr-17757	82	7	,	,	PUNCT
iiclr-17757	82	8	at	at	ADP
iiclr-17757	82	9	25	25	NUM
iiclr-17757	82	10	(	(	PUNCT
iiclr-17757	82	11	increasing	increase	VERB
iiclr-17757	82	12	complexity	complexity	NOUN
iiclr-17757	82	13	of	of	ADP
iiclr-17757	82	14	tax	tax	NOUN
iiclr-17757	82	15	statutes	statute	NOUN
iiclr-17757	82	16	worldwide	worldwide	ADV
iiclr-17757	82	17	contributes	contribute	VERB
iiclr-17757	82	18	to	to	PART
iiclr-17757	82	19	increase	increase	VERB
iiclr-17757	82	20	in	in	ADP
iiclr-17757	82	21	advance	advance	NOUN
iiclr-17757	82	22	rulings	ruling	NOUN
iiclr-17757	82	23	)	)	PUNCT
iiclr-17757	82	24	;	;	PUNCT
iiclr-17757	82	25	see	see	VERB
iiclr-17757	82	26	also	also	ADV
iiclr-17757	82	27	jason	jason	PROPN
iiclr-17757	82	28	chang	chang	PROPN
iiclr-17757	82	29	et	et	PROPN
iiclr-17757	82	30	al	al	PROPN
iiclr-17757	82	31	.	.	PROPN
iiclr-17757	82	32	,	,	PUNCT
iiclr-17757	82	33	private	private	ADJ
iiclr-17757	82	34	income	income	NOUN
iiclr-17757	82	35	tax	tax	NOUN
iiclr-17757	82	36	rulings	ruling	NOUN
iiclr-17757	82	37	:	:	PUNCT
iiclr-17757	82	38	a	a	DET
iiclr-17757	82	39	comparative	comparative	ADJ
iiclr-17757	82	40	study	study	NOUN
iiclr-17757	82	41	,	,	PUNCT
iiclr-17757	82	42	10	10	NUM
iiclr-17757	82	43	tax	tax	NOUN
iiclr-17757	82	44	notes	note	NOUN
iiclr-17757	82	45	int'l	int'l	ADP
iiclr-17757	82	46	738	738	NUM
iiclr-17757	82	47	,	,	PUNCT
iiclr-17757	82	48	738	738	NUM
iiclr-17757	82	49	(	(	PUNCT
iiclr-17757	82	50	1995	1995	NUM
iiclr-17757	82	51	)	)	PUNCT
iiclr-17757	82	52	(	(	PUNCT
iiclr-17757	82	53	growing	grow	VERB
iiclr-17757	82	54	complexity	complexity	NOUN
iiclr-17757	82	55	of	of	ADP
iiclr-17757	82	56	tax	tax	NOUN
iiclr-17757	82	57	legislation	legislation	NOUN
iiclr-17757	82	58	combined	combine	VERB
iiclr-17757	82	59	with	with	ADP
iiclr-17757	82	60	increasing	increase	VERB
iiclr-17757	82	61	reliance	reliance	NOUN
iiclr-17757	82	62	on	on	ADP
iiclr-17757	82	63	self	self	NOUN
iiclr-17757	82	64	-	-	PUNCT
iiclr-17757	82	65	assessment	assessment	NOUN
iiclr-17757	82	66	and	and	CCONJ
iiclr-17757	82	67	"	"	PUNCT
iiclr-17757	82	68	afterthe	afterthe	ADJ
iiclr-17757	82	69	-	-	PUNCT
iiclr-17757	82	70	fact	fact	NOUN
iiclr-17757	82	71	review	review	NOUN
iiclr-17757	82	72	by	by	ADP
iiclr-17757	82	73	taxation	taxation	NOUN
iiclr-17757	82	74	authorities	authority	NOUN
iiclr-17757	82	75	"	"	PUNCT
iiclr-17757	82	76	have	have	AUX
iiclr-17757	82	77	increased	increase	VERB
iiclr-17757	82	78	rulings	ruling	NOUN
iiclr-17757	82	79	)	)	PUNCT
iiclr-17757	82	80	.	.	PUNCT
iiclr-17757	83	1	17	17	NUM
iiclr-17757	83	2	.	.	PUNCT
iiclr-17757	84	1	see	see	AUX
iiclr-17757	84	2	rev	rev	PROPN
iiclr-17757	84	3	.	.	PROPN
iiclr-17757	84	4	proc	proc	PROPN
iiclr-17757	84	5	.	.	PUNCT
iiclr-17757	85	1	2002	2002	NUM
iiclr-17757	85	2	-	-	SYM
iiclr-17757	85	3	1	1	NUM
iiclr-17757	85	4	§	§	PROPN
iiclr-17757	85	5	§	§	PROPN
iiclr-17757	85	6	2.01	2.01	NUM
iiclr-17757	85	7	,	,	PUNCT
iiclr-17757	85	8	3.00	3.00	NUM
iiclr-17757	85	9	,	,	PUNCT
iiclr-17757	85	10	2002	2002	NUM
iiclr-17757	85	11	-	-	SYM
iiclr-17757	85	12	1	1	NUM
iiclr-17757	85	13	i.r.b	i.r.b	NOUN
iiclr-17757	85	14	.	.	PUNCT
iiclr-17757	85	15	1	1	NUM
iiclr-17757	85	16	;	;	PUNCT
iiclr-17757	85	17	treas	trea	NOUN
iiclr-17757	85	18	.	.	PUNCT
iiclr-17757	86	1	reg	reg	PROPN
iiclr-17757	86	2	.	.	PUNCT
iiclr-17757	87	1	§	§	PROPN
iiclr-17757	87	2	601.201(a)(2	601.201(a)(2	NUM
iiclr-17757	87	3	)	)	PUNCT
iiclr-17757	87	4	(	(	PUNCT
iiclr-17757	87	5	2001	2001	NUM
iiclr-17757	87	6	)	)	PUNCT
iiclr-17757	87	7	.	.	PUNCT
iiclr-17757	88	1	references	reference	NOUN
iiclr-17757	88	2	to	to	ADP
iiclr-17757	88	3	"	"	PUNCT
iiclr-17757	88	4	national	national	ADJ
iiclr-17757	88	5	office	office	NOUN
iiclr-17757	88	6	"	"	PUNCT
iiclr-17757	88	7	are	be	AUX
iiclr-17757	88	8	to	to	ADP
iiclr-17757	88	9	the	the	DET
iiclr-17757	88	10	division	division	NOUN
iiclr-17757	88	11	offices	office	NOUN
iiclr-17757	88	12	of	of	ADP
iiclr-17757	88	13	associate	associate	ADJ
iiclr-17757	88	14	chief	chief	ADJ
iiclr-17757	88	15	counsel	counsel	NOUN
iiclr-17757	88	16	.	.	PUNCT
iiclr-17757	89	1	see	see	VERB
iiclr-17757	89	2	rev	rev	PROPN
iiclr-17757	89	3	.	.	PROPN
iiclr-17757	89	4	proc	proc	PROPN
iiclr-17757	89	5	.	.	PUNCT
iiclr-17757	90	1	2002	2002	NUM
iiclr-17757	90	2	-	-	SYM
iiclr-17757	90	3	1	1	NUM
iiclr-17757	90	4	§	§	PROPN
iiclr-17757	90	5	1	1	NUM
iiclr-17757	90	6	,	,	PUNCT
iiclr-17757	90	7	2002	2002	NUM
iiclr-17757	90	8	-	-	SYM
iiclr-17757	90	9	1	1	NUM
iiclr-17757	90	10	i.r.b	i.r.b	NOUN
iiclr-17757	90	11	.	.	PUNCT
iiclr-17757	91	1	1	1	NUM
iiclr-17757	91	2	.	.	NUM
iiclr-17757	91	3	2002	2002	NUM
iiclr-17757	91	4	]	]	X
iiclr-17757	91	5	ind	ind	NOUN
iiclr-17757	91	6	.	.	PUNCT
iiclr-17757	92	1	int'l	int'l	PROPN
iiclr-17757	92	2	&	&	CCONJ
iiclr-17757	92	3	comp	comp	PROPN
iiclr-17757	92	4	.	.	PUNCT
iiclr-17757	93	1	l.	l.	PROPN
iiclr-17757	93	2	rev	rev	PROPN
iiclr-17757	93	3	.	.	PUNCT
iiclr-17757	94	1	the	the	DET
iiclr-17757	94	2	transactions	transaction	NOUN
iiclr-17757	94	3	for	for	ADP
iiclr-17757	94	4	which	which	PRON
iiclr-17757	94	5	the	the	DET
iiclr-17757	94	6	rulings	ruling	NOUN
iiclr-17757	94	7	were	be	AUX
iiclr-17757	94	8	requested	request	VERB
iiclr-17757	94	9	are	be	AUX
iiclr-17757	94	10	substantially	substantially	ADV
iiclr-17757	94	11	the	the	DET
iiclr-17757	94	12	same	same	ADJ
iiclr-17757	94	13	as	as	ADP
iiclr-17757	94	14	those	those	PRON
iiclr-17757	94	15	presented	present	VERB
iiclr-17757	94	16	in	in	ADP
iiclr-17757	94	17	the	the	DET
iiclr-17757	94	18	ruling	ruling	NOUN
iiclr-17757	94	19	requests	request	NOUN
iiclr-17757	94	20	.	.	PUNCT
iiclr-17757	94	21	"	"	PUNCT
iiclr-17757	95	1	as	as	ADP
iiclr-17757	95	2	a	a	DET
iiclr-17757	95	3	matter	matter	NOUN
iiclr-17757	95	4	of	of	ADP
iiclr-17757	95	5	policy	policy	NOUN
iiclr-17757	95	6	and	and	CCONJ
iiclr-17757	95	7	practice	practice	NOUN
iiclr-17757	95	8	,	,	PUNCT
iiclr-17757	95	9	irs	irs	PROPN
iiclr-17757	95	10	district	district	NOUN
iiclr-17757	95	11	offices	office	NOUN
iiclr-17757	95	12	bind	bind	VERB
iiclr-17757	95	13	themselves	themselves	PRON
iiclr-17757	95	14	to	to	ADP
iiclr-17757	95	15	the	the	DET
iiclr-17757	95	16	conclusions	conclusion	NOUN
iiclr-17757	95	17	stated	state	VERB
iiclr-17757	95	18	in	in	ADP
iiclr-17757	95	19	plrs	plrs	NOUN
iiclr-17757	95	20	.	.	PUNCT
iiclr-17757	96	1	the	the	DET
iiclr-17757	96	2	irs	irs	PROPN
iiclr-17757	96	3	,	,	PUNCT
iiclr-17757	96	4	however	however	ADV
iiclr-17757	96	5	,	,	PUNCT
iiclr-17757	96	6	is	be	AUX
iiclr-17757	96	7	only	only	ADV
iiclr-17757	96	8	legally	legally	ADV
iiclr-17757	96	9	required	require	VERB
iiclr-17757	96	10	to	to	PART
iiclr-17757	96	11	adhere	adhere	VERB
iiclr-17757	96	12	to	to	ADP
iiclr-17757	96	13	plrs	plrs	NOUN
iiclr-17757	96	14	to	to	ADP
iiclr-17757	96	15	the	the	DET
iiclr-17757	96	16	extent	extent	NOUN
iiclr-17757	96	17	that	that	SCONJ
iiclr-17757	96	18	they	they	PRON
iiclr-17757	96	19	accompany	accompany	VERB
iiclr-17757	96	20	closing	closing	NOUN
iiclr-17757	96	21	agreements	agreement	NOUN
iiclr-17757	96	22	under	under	ADP
iiclr-17757	96	23	section	section	NOUN
iiclr-17757	96	24	7121.9	7121.9	NUM
iiclr-17757	96	25	b.	b.	NOUN
iiclr-17757	96	26	procedure	procedure	NOUN
iiclr-17757	96	27	for	for	ADP
iiclr-17757	96	28	requesting	request	VERB
iiclr-17757	96	29	plrs	plrs	NOUN
iiclr-17757	96	30	a	a	DET
iiclr-17757	96	31	taxpayer	taxpayer	NOUN
iiclr-17757	96	32	initiates	initiate	VERB
iiclr-17757	96	33	the	the	DET
iiclr-17757	96	34	process	process	NOUN
iiclr-17757	96	35	to	to	PART
iiclr-17757	96	36	obtain	obtain	VERB
iiclr-17757	96	37	a	a	DET
iiclr-17757	96	38	plr	plr	NOUN
iiclr-17757	96	39	by	by	ADP
iiclr-17757	96	40	submitting	submit	VERB
iiclr-17757	96	41	a	a	DET
iiclr-17757	96	42	written	write	VERB
iiclr-17757	96	43	request	request	NOUN
iiclr-17757	96	44	,	,	PUNCT
iiclr-17757	96	45	supporting	support	VERB
iiclr-17757	96	46	documentation	documentation	NOUN
iiclr-17757	96	47	,	,	PUNCT
iiclr-17757	96	48	and	and	CCONJ
iiclr-17757	96	49	a	a	DET
iiclr-17757	96	50	user	user	NOUN
iiclr-17757	96	51	fee	fee	NOUN
iiclr-17757	96	52	.	.	PUNCT
iiclr-17757	97	1	a	a	DET
iiclr-17757	97	2	request	request	NOUN
iiclr-17757	97	3	must	must	AUX
iiclr-17757	97	4	contain	contain	VERB
iiclr-17757	97	5	a	a	DET
iiclr-17757	97	6	statement	statement	NOUN
iiclr-17757	97	7	and	and	CCONJ
iiclr-17757	97	8	analysis	analysis	NOUN
iiclr-17757	97	9	of	of	ADP
iiclr-17757	97	10	material	material	NOUN
iiclr-17757	97	11	facts	fact	NOUN
iiclr-17757	97	12	,	,	PUNCT
iiclr-17757	97	13	"	"	PUNCT
iiclr-17757	97	14	true	true	ADJ
iiclr-17757	97	15	copies2	copies2	NOUN
iiclr-17757	97	16	of	of	ADP
iiclr-17757	97	17	relevant	relevant	ADJ
iiclr-17757	97	18	documents22	documents22	NOUN
iiclr-17757	97	19	and	and	CCONJ
iiclr-17757	97	20	applicable	applicable	ADJ
iiclr-17757	97	21	foreign	foreign	ADJ
iiclr-17757	97	22	laws,23	laws,23	NOUN
iiclr-17757	97	23	a	a	DET
iiclr-17757	97	24	discussion	discussion	NOUN
iiclr-17757	97	25	of	of	ADP
iiclr-17757	97	26	whether	whether	SCONJ
iiclr-17757	97	27	issues	issue	NOUN
iiclr-17757	97	28	have	have	AUX
iiclr-17757	97	29	been	be	AUX
iiclr-17757	97	30	considered	consider	VERB
iiclr-17757	97	31	18	18	NUM
iiclr-17757	97	32	.	.	PUNCT
iiclr-17757	97	33	compare	compare	ADJ
iiclr-17757	97	34	i.r.c	i.r.c	NOUN
iiclr-17757	97	35	.	.	PUNCT
iiclr-17757	98	1	§	§	PROPN
iiclr-17757	98	2	61	61	NUM
iiclr-17757	98	3	10(k)(3	10(k)(3	NUM
iiclr-17757	98	4	)	)	PUNCT
iiclr-17757	98	5	(	(	PUNCT
iiclr-17757	98	6	2001	2001	NUM
iiclr-17757	98	7	)	)	PUNCT
iiclr-17757	98	8	(	(	PUNCT
iiclr-17757	98	9	"	"	PUNCT
iiclr-17757	98	10	unless	unless	SCONJ
iiclr-17757	98	11	the	the	DET
iiclr-17757	98	12	secretary	secretary	NOUN
iiclr-17757	98	13	otherwise	otherwise	ADV
iiclr-17757	98	14	establishes	establish	VERB
iiclr-17757	98	15	by	by	ADP
iiclr-17757	98	16	regulations	regulation	NOUN
iiclr-17757	98	17	,	,	PUNCT
iiclr-17757	98	18	a	a	DET
iiclr-17757	98	19	written	write	VERB
iiclr-17757	98	20	determination	determination	NOUN
iiclr-17757	98	21	may	may	AUX
iiclr-17757	98	22	not	not	PART
iiclr-17757	98	23	be	be	AUX
iiclr-17757	98	24	used	use	VERB
iiclr-17757	98	25	or	or	CCONJ
iiclr-17757	98	26	cited	cite	VERB
iiclr-17757	98	27	as	as	ADP
iiclr-17757	98	28	precedent	precedent	NOUN
iiclr-17757	98	29	.	.	PUNCT
iiclr-17757	98	30	"	"	PUNCT
iiclr-17757	98	31	)	)	PUNCT
iiclr-17757	98	32	;	;	PUNCT
iiclr-17757	98	33	treas	treas	PROPN
iiclr-17757	98	34	.	.	PUNCT
iiclr-17757	99	1	reg	reg	PROPN
iiclr-17757	99	2	.	.	PUNCT
iiclr-17757	100	1	§	§	PROPN
iiclr-17757	100	2	301.6110	301.6110	NUM
iiclr-17757	100	3	-	-	SYM
iiclr-17757	100	4	7(b	7(b	NOUN
iiclr-17757	100	5	)	)	PUNCT
iiclr-17757	100	6	(	(	PUNCT
iiclr-17757	100	7	2001	2001	NUM
iiclr-17757	100	8	)	)	PUNCT
iiclr-17757	100	9	(	(	PUNCT
iiclr-17757	100	10	substantially	substantially	ADV
iiclr-17757	100	11	similar	similar	ADJ
iiclr-17757	100	12	)	)	PUNCT
iiclr-17757	100	13	;	;	PUNCT
iiclr-17757	100	14	david	david	PROPN
iiclr-17757	100	15	r.	r.	PROPN
iiclr-17757	100	16	webb	webb	PROPN
iiclr-17757	100	17	co.	co.	PROPN
iiclr-17757	100	18	v.	v.	ADP
iiclr-17757	100	19	comm'r	comm'r	PROPN
iiclr-17757	100	20	,	,	PUNCT
iiclr-17757	100	21	708	708	NUM
iiclr-17757	100	22	f.2d	f.2d	NOUN
iiclr-17757	100	23	1254	1254	NUM
iiclr-17757	100	24	,	,	PUNCT
iiclr-17757	100	25	1257	1257	NUM
iiclr-17757	100	26	n.1	n.1	SYM
iiclr-17757	100	27	(	(	PUNCT
iiclr-17757	100	28	7th	7th	ADJ
iiclr-17757	100	29	cir	cir	NOUN
iiclr-17757	100	30	.	.	PROPN
iiclr-17757	100	31	1983	1983	NUM
iiclr-17757	100	32	)	)	PUNCT
iiclr-17757	100	33	(	(	PUNCT
iiclr-17757	100	34	"	"	PUNCT
iiclr-17757	100	35	[	[	X
iiclr-17757	100	36	plrs	plrs	NOUN
iiclr-17757	100	37	]	]	PUNCT
iiclr-17757	100	38	may	may	AUX
iiclr-17757	100	39	not	not	PART
iiclr-17757	100	40	be	be	AUX
iiclr-17757	100	41	used	use	VERB
iiclr-17757	100	42	or	or	CCONJ
iiclr-17757	100	43	cited	cite	VERB
iiclr-17757	100	44	as	as	ADP
iiclr-17757	100	45	precedent	precedent	NOUN
iiclr-17757	100	46	.	.	PUNCT
iiclr-17757	101	1	"	"	PUNCT
iiclr-17757	101	2	)	)	PUNCT
iiclr-17757	101	3	;	;	PUNCT
iiclr-17757	101	4	estate	estate	NOUN
iiclr-17757	101	5	of	of	ADP
iiclr-17757	101	6	reddert	reddert	PROPN
iiclr-17757	101	7	v.	v.	PROPN
iiclr-17757	101	8	united	united	PROPN
iiclr-17757	101	9	states	states	PROPN
iiclr-17757	101	10	,	,	PUNCT
iiclr-17757	101	11	925	925	NUM
iiclr-17757	101	12	f.	f.	PROPN
iiclr-17757	101	13	supp	supp	PROPN
iiclr-17757	101	14	.	.	PUNCT
iiclr-17757	102	1	261	261	NUM
iiclr-17757	102	2	,	,	PUNCT
iiclr-17757	102	3	267	267	NUM
iiclr-17757	102	4	(	(	PUNCT
iiclr-17757	102	5	d.nj	d.nj	ADJ
iiclr-17757	102	6	.	.	NOUN
iiclr-17757	102	7	1996	1996	NUM
iiclr-17757	102	8	)	)	PUNCT
iiclr-17757	103	1	(	(	PUNCT
iiclr-17757	103	2	plrs	plrs	NOUN
iiclr-17757	103	3	and	and	CCONJ
iiclr-17757	103	4	tams	tam	NOUN
iiclr-17757	103	5	"	"	PUNCT
iiclr-17757	103	6	reveal	reveal	VERB
iiclr-17757	103	7	the	the	DET
iiclr-17757	103	8	interpretation	interpretation	NOUN
iiclr-17757	103	9	put	put	VERB
iiclr-17757	103	10	upon	upon	SCONJ
iiclr-17757	103	11	the	the	DET
iiclr-17757	103	12	statute	statute	NOUN
iiclr-17757	103	13	by	by	ADP
iiclr-17757	103	14	the	the	DET
iiclr-17757	103	15	agency	agency	NOUN
iiclr-17757	103	16	charged	charge	VERB
iiclr-17757	103	17	with	with	ADP
iiclr-17757	103	18	the	the	DET
iiclr-17757	103	19	responsibility	responsibility	NOUN
iiclr-17757	103	20	of	of	ADP
iiclr-17757	103	21	administering	administer	VERB
iiclr-17757	103	22	revenue	revenue	NOUN
iiclr-17757	103	23	laws	law	NOUN
iiclr-17757	103	24	and	and	CCONJ
iiclr-17757	103	25	may	may	AUX
iiclr-17757	103	26	provide	provide	VERB
iiclr-17757	103	27	evidence	evidence	NOUN
iiclr-17757	103	28	that	that	SCONJ
iiclr-17757	103	29	such	such	ADJ
iiclr-17757	103	30	construction	construction	NOUN
iiclr-17757	103	31	is	be	AUX
iiclr-17757	103	32	compelled	compel	VERB
iiclr-17757	103	33	by	by	ADP
iiclr-17757	103	34	language	language	NOUN
iiclr-17757	103	35	of	of	ADP
iiclr-17757	103	36	statute	statute	NOUN
iiclr-17757	103	37	.	.	PUNCT
iiclr-17757	103	38	"	"	PUNCT
iiclr-17757	103	39	)	)	PUNCT
iiclr-17757	103	40	(	(	PUNCT
iiclr-17757	103	41	internal	internal	ADJ
iiclr-17757	103	42	citations	citation	NOUN
iiclr-17757	103	43	omitted	omit	VERB
iiclr-17757	103	44	)	)	PUNCT
iiclr-17757	103	45	;	;	PUNCT
iiclr-17757	103	46	marvin	marvin	PROPN
iiclr-17757	103	47	j.	j.	PROPN
iiclr-17757	103	48	garbis	garbis	PROPN
iiclr-17757	103	49	et	et	PROPN
iiclr-17757	103	50	al	al	PROPN
iiclr-17757	103	51	.	.	PROPN
iiclr-17757	103	52	,	,	PUNCT
iiclr-17757	103	53	tax	tax	NOUN
iiclr-17757	103	54	procedure	procedure	NOUN
iiclr-17757	103	55	and	and	CCONJ
iiclr-17757	103	56	tax	tax	NOUN
iiclr-17757	103	57	fraud	fraud	NOUN
iiclr-17757	103	58	cases	case	NOUN
iiclr-17757	103	59	and	and	CCONJ
iiclr-17757	103	60	materials	material	NOUN
iiclr-17757	103	61	67	67	NUM
iiclr-17757	103	62	(	(	PUNCT
iiclr-17757	103	63	3d	3d	PROPN
iiclr-17757	103	64	ed	ed	NOUN
iiclr-17757	103	65	.	.	PROPN
iiclr-17757	103	66	1992	1992	NUM
iiclr-17757	103	67	)	)	PUNCT
iiclr-17757	103	68	(	(	PUNCT
iiclr-17757	103	69	providing	provide	VERB
iiclr-17757	103	70	that	that	SCONJ
iiclr-17757	103	71	,	,	PUNCT
iiclr-17757	103	72	although	although	SCONJ
iiclr-17757	103	73	only	only	ADV
iiclr-17757	103	74	the	the	DET
iiclr-17757	103	75	taxpayer	taxpayer	NOUN
iiclr-17757	103	76	to	to	PART
iiclr-17757	103	77	whom	whom	PRON
iiclr-17757	103	78	the	the	DET
iiclr-17757	103	79	letter	letter	NOUN
iiclr-17757	103	80	ruling	ruling	NOUN
iiclr-17757	103	81	was	be	AUX
iiclr-17757	103	82	issued	issue	VERB
iiclr-17757	103	83	may	may	AUX
iiclr-17757	103	84	rely	rely	VERB
iiclr-17757	103	85	on	on	ADP
iiclr-17757	103	86	it	it	PRON
iiclr-17757	103	87	,	,	PUNCT
iiclr-17757	103	88	in	in	ADP
iiclr-17757	103	89	practice	practice	NOUN
iiclr-17757	103	90	they	they	PRON
iiclr-17757	103	91	are	be	AUX
iiclr-17757	103	92	often	often	ADV
iiclr-17757	103	93	referred	refer	VERB
iiclr-17757	103	94	to	to	ADP
iiclr-17757	103	95	for	for	ADP
iiclr-17757	103	96	their	their	PRON
iiclr-17757	103	97	insight	insight	NOUN
iiclr-17757	103	98	into	into	ADP
iiclr-17757	103	99	the	the	DET
iiclr-17757	103	100	irs	irs	PROPN
iiclr-17757	103	101	's	's	PART
iiclr-17757	103	102	position	position	NOUN
iiclr-17757	103	103	on	on	ADP
iiclr-17757	103	104	many	many	ADJ
iiclr-17757	103	105	issues	issue	NOUN
iiclr-17757	103	106	)	)	PUNCT
iiclr-17757	103	107	.	.	PUNCT
iiclr-17757	104	1	19	19	NUM
iiclr-17757	104	2	.	.	PUNCT
iiclr-17757	104	3	see	see	VERB
iiclr-17757	104	4	treas	treas	PROPN
iiclr-17757	104	5	.	.	PUNCT
iiclr-17757	105	1	reg	reg	PROPN
iiclr-17757	105	2	.	.	PUNCT
iiclr-17757	106	1	§	§	PROPN
iiclr-17757	106	2	601.201(a)(2	601.201(a)(2	NUM
iiclr-17757	106	3	)	)	PUNCT
iiclr-17757	106	4	(	(	PUNCT
iiclr-17757	106	5	2001	2001	NUM
iiclr-17757	106	6	)	)	PUNCT
iiclr-17757	106	7	;	;	PUNCT
iiclr-17757	106	8	rev	rev	PROPN
iiclr-17757	106	9	.	.	PROPN
iiclr-17757	106	10	proc	proc	PROPN
iiclr-17757	106	11	.	.	PUNCT
iiclr-17757	107	1	2002	2002	NUM
iiclr-17757	107	2	-	-	SYM
iiclr-17757	107	3	1	1	NUM
iiclr-17757	107	4	,	,	PUNCT
iiclr-17757	107	5	§	§	PROPN
iiclr-17757	107	6	§	§	PROPN
iiclr-17757	107	7	2.01	2.01	NUM
iiclr-17757	107	8	,	,	PUNCT
iiclr-17757	107	9	12.04	12.04	NUM
iiclr-17757	107	10	,	,	PUNCT
iiclr-17757	107	11	2002	2002	NUM
iiclr-17757	107	12	-	-	SYM
iiclr-17757	107	13	1	1	NUM
iiclr-17757	107	14	i.r.b	i.r.b	NOUN
iiclr-17757	107	15	.	.	PUNCT
iiclr-17757	108	1	1	1	X
iiclr-17757	108	2	.	.	X
iiclr-17757	108	3	see	see	VERB
iiclr-17757	108	4	infra	infra	NOUN
iiclr-17757	108	5	section	section	NOUN
iiclr-17757	108	6	.e	.e	NOUN
iiclr-17757	108	7	(	(	PUNCT
iiclr-17757	108	8	discussing	discuss	VERB
iiclr-17757	108	9	plr	plr	NOUN
iiclr-17757	108	10	modification	modification	NOUN
iiclr-17757	108	11	and	and	CCONJ
iiclr-17757	108	12	revocation	revocation	NOUN
iiclr-17757	108	13	)	)	PUNCT
iiclr-17757	108	14	.	.	PUNCT
iiclr-17757	109	1	20	20	NUM
iiclr-17757	109	2	.	.	X
iiclr-17757	110	1	see	see	AUX
iiclr-17757	110	2	rev	rev	PROPN
iiclr-17757	110	3	.	.	PROPN
iiclr-17757	110	4	proc	proc	PROPN
iiclr-17757	110	5	.	.	PUNCT
iiclr-17757	111	1	2002	2002	NUM
iiclr-17757	111	2	-	-	SYM
iiclr-17757	111	3	1	1	NUM
iiclr-17757	111	4	,	,	PUNCT
iiclr-17757	111	5	§	§	NOUN
iiclr-17757	111	6	8.01(1	8.01(1	NUM
iiclr-17757	111	7	)	)	PUNCT
iiclr-17757	111	8	,	,	PUNCT
iiclr-17757	111	9	2002	2002	NUM
iiclr-17757	111	10	-	-	SYM
iiclr-17757	111	11	1	1	NUM
iiclr-17757	111	12	.r.b	.r.b	SYM
iiclr-17757	111	13	.	.	PROPN
iiclr-17757	112	1	1	1	X
iiclr-17757	112	2	.	.	X
iiclr-17757	112	3	each	each	DET
iiclr-17757	112	4	request	request	NOUN
iiclr-17757	112	5	for	for	ADP
iiclr-17757	112	6	a	a	DET
iiclr-17757	112	7	letter	letter	NOUN
iiclr-17757	112	8	ruling	ruling	NOUN
iiclr-17757	112	9	must	must	AUX
iiclr-17757	112	10	contain	contain	VERB
iiclr-17757	112	11	a	a	DET
iiclr-17757	112	12	complete	complete	ADJ
iiclr-17757	112	13	statement	statement	NOUN
iiclr-17757	112	14	of	of	ADP
iiclr-17757	112	15	facts	fact	NOUN
iiclr-17757	112	16	to	to	PART
iiclr-17757	112	17	identify	identify	VERB
iiclr-17757	112	18	and	and	CCONJ
iiclr-17757	112	19	describe	describe	VERB
iiclr-17757	112	20	the	the	DET
iiclr-17757	112	21	transaction	transaction	NOUN
iiclr-17757	112	22	including	include	VERB
iiclr-17757	112	23	:	:	PUNCT
iiclr-17757	112	24	the	the	DET
iiclr-17757	112	25	identifying	identify	VERB
iiclr-17757	112	26	information	information	NOUN
iiclr-17757	112	27	of	of	ADP
iiclr-17757	112	28	all	all	DET
iiclr-17757	112	29	interested	interested	ADJ
iiclr-17757	112	30	parties	party	NOUN
iiclr-17757	112	31	to	to	ADP
iiclr-17757	112	32	the	the	DET
iiclr-17757	112	33	transaction	transaction	NOUN
iiclr-17757	112	34	(	(	PUNCT
iiclr-17757	112	35	such	such	ADJ
iiclr-17757	112	36	as	as	ADP
iiclr-17757	112	37	names	name	NOUN
iiclr-17757	112	38	,	,	PUNCT
iiclr-17757	112	39	addresses	address	NOUN
iiclr-17757	112	40	,	,	PUNCT
iiclr-17757	112	41	telephone	telephone	NOUN
iiclr-17757	112	42	numbers	number	NOUN
iiclr-17757	112	43	,	,	PUNCT
iiclr-17757	112	44	and	and	CCONJ
iiclr-17757	112	45	taxpayer	taxpayer	NOUN
iiclr-17757	112	46	identification	identification	NOUN
iiclr-17757	112	47	numbers	number	NOUN
iiclr-17757	112	48	)	)	PUNCT
iiclr-17757	112	49	,	,	PUNCT
iiclr-17757	112	50	the	the	DET
iiclr-17757	112	51	annual	annual	ADJ
iiclr-17757	112	52	accounting	accounting	NOUN
iiclr-17757	112	53	period	period	NOUN
iiclr-17757	112	54	and	and	CCONJ
iiclr-17757	112	55	methods	method	NOUN
iiclr-17757	112	56	used	use	VERB
iiclr-17757	112	57	for	for	ADP
iiclr-17757	112	58	maintaining	maintain	VERB
iiclr-17757	112	59	books	book	NOUN
iiclr-17757	112	60	and	and	CCONJ
iiclr-17757	112	61	filing	file	VERB
iiclr-17757	112	62	taxes	taxis	NOUN
iiclr-17757	112	63	,	,	PUNCT
iiclr-17757	112	64	a	a	DET
iiclr-17757	112	65	description	description	NOUN
iiclr-17757	112	66	of	of	ADP
iiclr-17757	112	67	the	the	DET
iiclr-17757	112	68	taxpayer	taxpayer	NOUN
iiclr-17757	112	69	's	's	PART
iiclr-17757	112	70	business	business	NOUN
iiclr-17757	112	71	operations	operation	NOUN
iiclr-17757	112	72	,	,	PUNCT
iiclr-17757	112	73	the	the	DET
iiclr-17757	112	74	business	business	NOUN
iiclr-17757	112	75	reasons	reason	NOUN
iiclr-17757	112	76	for	for	ADP
iiclr-17757	112	77	the	the	DET
iiclr-17757	112	78	transaction	transaction	NOUN
iiclr-17757	112	79	,	,	PUNCT
iiclr-17757	112	80	and	and	CCONJ
iiclr-17757	112	81	a	a	DET
iiclr-17757	112	82	description	description	NOUN
iiclr-17757	112	83	of	of	ADP
iiclr-17757	112	84	the	the	DET
iiclr-17757	112	85	transaction	transaction	NOUN
iiclr-17757	112	86	.	.	PUNCT
iiclr-17757	113	1	see	see	VERB
iiclr-17757	113	2	i	i	PRON
iiclr-17757	113	3	d.	d.	PROPN
iiclr-17757	113	4	any	any	DET
iiclr-17757	113	5	additional	additional	ADJ
iiclr-17757	113	6	facts	fact	NOUN
iiclr-17757	113	7	material	material	NOUN
iiclr-17757	113	8	to	to	ADP
iiclr-17757	113	9	the	the	DET
iiclr-17757	113	10	ruling	ruling	NOUN
iiclr-17757	113	11	must	must	AUX
iiclr-17757	113	12	be	be	AUX
iiclr-17757	113	13	specifically	specifically	ADV
iiclr-17757	113	14	stated	state	VERB
iiclr-17757	113	15	and	and	CCONJ
iiclr-17757	113	16	not	not	PART
iiclr-17757	113	17	incorporated	incorporate	VERB
iiclr-17757	113	18	by	by	ADP
iiclr-17757	113	19	reference	reference	NOUN
iiclr-17757	113	20	to	to	ADP
iiclr-17757	113	21	attached	attach	VERB
iiclr-17757	113	22	documents	document	NOUN
iiclr-17757	113	23	or	or	CCONJ
iiclr-17757	113	24	paperwork	paperwork	NOUN
iiclr-17757	113	25	previously	previously	ADV
iiclr-17757	113	26	submitted	submit	VERB
iiclr-17757	113	27	;	;	PUNCT
iiclr-17757	113	28	an	an	DET
iiclr-17757	113	29	analysis	analysis	NOUN
iiclr-17757	113	30	of	of	ADP
iiclr-17757	113	31	their	their	PRON
iiclr-17757	113	32	bearing	bearing	NOUN
iiclr-17757	113	33	to	to	ADP
iiclr-17757	113	34	the	the	DET
iiclr-17757	113	35	requested	request	VERB
iiclr-17757	113	36	ruling	ruling	NOUN
iiclr-17757	113	37	must	must	AUX
iiclr-17757	113	38	also	also	ADV
iiclr-17757	113	39	be	be	AUX
iiclr-17757	113	40	included	include	VERB
iiclr-17757	113	41	.	.	PUNCT
iiclr-17757	114	1	see	see	VERB
iiclr-17757	114	2	i	i	PRON
iiclr-17757	114	3	d.	d.	PROPN
iiclr-17757	114	4	§	§	PROPN
iiclr-17757	114	5	8.01(3	8.01(3	NUM
iiclr-17757	114	6	)	)	PUNCT
iiclr-17757	114	7	.	.	PUNCT
iiclr-17757	115	1	21	21	NUM
iiclr-17757	115	2	.	.	PUNCT
iiclr-17757	116	1	see	see	VERB
iiclr-17757	116	2	rev	rev	PROPN
iiclr-17757	116	3	.	.	PROPN
iiclr-17757	116	4	proc	proc	PROPN
iiclr-17757	116	5	.	.	PUNCT
iiclr-17757	117	1	2002	2002	NUM
iiclr-17757	117	2	-	-	SYM
iiclr-17757	117	3	1	1	NUM
iiclr-17757	117	4	§	§	PROPN
iiclr-17757	117	5	8.01(2)(a	8.01(2)(a	NUM
iiclr-17757	117	6	)	)	PUNCT
iiclr-17757	117	7	,	,	PUNCT
iiclr-17757	117	8	2002	2002	NUM
iiclr-17757	117	9	-	-	SYM
iiclr-17757	117	10	1	1	NUM
iiclr-17757	117	11	i.r.b	i.r.b	NOUN
iiclr-17757	117	12	.	.	PUNCT
iiclr-17757	118	1	1	1	X
iiclr-17757	118	2	.	.	X
iiclr-17757	118	3	a	a	DET
iiclr-17757	118	4	true	true	ADJ
iiclr-17757	118	5	copy	copy	NOUN
iiclr-17757	118	6	is	be	AUX
iiclr-17757	118	7	a	a	DET
iiclr-17757	118	8	duplicate	duplicate	NOUN
iiclr-17757	118	9	that	that	PRON
iiclr-17757	118	10	clearly	clearly	ADV
iiclr-17757	118	11	reflects	reflect	VERB
iiclr-17757	118	12	the	the	DET
iiclr-17757	118	13	original	original	ADJ
iiclr-17757	118	14	document	document	NOUN
iiclr-17757	118	15	and	and	CCONJ
iiclr-17757	118	16	that	that	PRON
iiclr-17757	118	17	is	be	AUX
iiclr-17757	118	18	easily	easily	ADV
iiclr-17757	118	19	understood	understand	VERB
iiclr-17757	118	20	to	to	PART
iiclr-17757	118	21	be	be	AUX
iiclr-17757	118	22	a	a	DET
iiclr-17757	118	23	duplicate	duplicate	NOUN
iiclr-17757	118	24	of	of	ADP
iiclr-17757	118	25	the	the	DET
iiclr-17757	118	26	original	original	NOUN
iiclr-17757	118	27	.	.	PUNCT
iiclr-17757	119	1	see	see	VERB
iiclr-17757	119	2	black	black	PROPN
iiclr-17757	119	3	's	's	PART
iiclr-17757	119	4	supra	supra	ADJ
iiclr-17757	119	5	note	note	NOUN
iiclr-17757	119	6	12	12	NUM
iiclr-17757	119	7	,	,	PUNCT
iiclr-17757	119	8	at	at	ADP
iiclr-17757	119	9	1508	1508	NUM
iiclr-17757	119	10	.	.	PUNCT
iiclr-17757	120	1	original	original	ADJ
iiclr-17757	120	2	documents	document	NOUN
iiclr-17757	120	3	should	should	AUX
iiclr-17757	120	4	not	not	PART
iiclr-17757	120	5	be	be	AUX
iiclr-17757	120	6	submitted	submit	VERB
iiclr-17757	120	7	because	because	SCONJ
iiclr-17757	120	8	they	they	PRON
iiclr-17757	120	9	will	will	AUX
iiclr-17757	120	10	become	become	VERB
iiclr-17757	120	11	part	part	NOUN
iiclr-17757	120	12	of	of	ADP
iiclr-17757	120	13	the	the	DET
iiclr-17757	120	14	irs	irs	PROPN
iiclr-17757	120	15	's	's	PART
iiclr-17757	120	16	file	file	NOUN
iiclr-17757	120	17	and	and	CCONJ
iiclr-17757	120	18	will	will	AUX
iiclr-17757	120	19	not	not	PART
iiclr-17757	120	20	be	be	AUX
iiclr-17757	120	21	returned	return	VERB
iiclr-17757	120	22	to	to	ADP
iiclr-17757	120	23	the	the	DET
iiclr-17757	120	24	taxpayer	taxpayer	NOUN
iiclr-17757	120	25	.	.	PUNCT
iiclr-17757	121	1	see	see	AUX
iiclr-17757	121	2	rev	rev	PROPN
iiclr-17757	121	3	.	.	PROPN
iiclr-17757	121	4	proc	proc	PROPN
iiclr-17757	121	5	.	.	PUNCT
iiclr-17757	122	1	2002	2002	NUM
iiclr-17757	122	2	-	-	SYM
iiclr-17757	122	3	1	1	NUM
iiclr-17757	122	4	at	at	ADP
iiclr-17757	122	5	§	§	PROPN
iiclr-17757	122	6	8.01(2)(a	8.01(2)(a	NUM
iiclr-17757	122	7	)	)	PUNCT
iiclr-17757	122	8	,	,	PUNCT
iiclr-17757	122	9	2002	2002	NUM
iiclr-17757	122	10	-	-	SYM
iiclr-17757	122	11	1	1	NUM
iiclr-17757	122	12	i.r.b	i.r.b	NOUN
iiclr-17757	122	13	.	.	PUNCT
iiclr-17757	123	1	1	1	NUM
iiclr-17757	123	2	.	.	X
iiclr-17757	123	3	22	22	NUM
iiclr-17757	123	4	.	.	PUNCT
iiclr-17757	124	1	see	see	VERB
iiclr-17757	125	1	i	i	PRON
iiclr-17757	125	2	d	d	PROPN
iiclr-17757	125	3	relevant	relevant	ADJ
iiclr-17757	125	4	documents	document	NOUN
iiclr-17757	125	5	include	include	VERB
iiclr-17757	125	6	"	"	PUNCT
iiclr-17757	125	7	contracts	contract	NOUN
iiclr-17757	125	8	,	,	PUNCT
iiclr-17757	125	9	wills	will	NOUN
iiclr-17757	125	10	,	,	PUNCT
iiclr-17757	125	11	deeds	deed	NOUN
iiclr-17757	125	12	,	,	PUNCT
iiclr-17757	125	13	agreements	agreement	NOUN
iiclr-17757	125	14	,	,	PUNCT
iiclr-17757	125	15	instruments	instrument	NOUN
iiclr-17757	125	16	,	,	PUNCT
iiclr-17757	125	17	trusts	trust	VERB
iiclr-17757	125	18	documents	document	NOUN
iiclr-17757	125	19	,	,	PUNCT
iiclr-17757	125	20	proposed	propose	VERB
iiclr-17757	125	21	disclaimers	disclaimer	NOUN
iiclr-17757	125	22	,	,	PUNCT
iiclr-17757	125	23	and	and	CCONJ
iiclr-17757	125	24	other	other	ADJ
iiclr-17757	125	25	documents	document	NOUN
iiclr-17757	125	26	pertinent	pertinent	ADJ
iiclr-17757	125	27	to	to	ADP
iiclr-17757	125	28	the	the	DET
iiclr-17757	125	29	transaction	transaction	NOUN
iiclr-17757	125	30	.	.	PUNCT
iiclr-17757	125	31	"	"	PUNCT
iiclr-17757	126	1	i	i	PRON
iiclr-17757	126	2	d.	d.	PROPN
iiclr-17757	126	3	each	each	DET
iiclr-17757	126	4	document	document	NOUN
iiclr-17757	126	5	should	should	AUX
iiclr-17757	126	6	be	be	AUX
iiclr-17757	126	7	sufficiently	sufficiently	ADV
iiclr-17757	126	8	labeled	label	VERB
iiclr-17757	126	9	and	and	CCONJ
iiclr-17757	126	10	attached	attach	VERB
iiclr-17757	126	11	to	to	ADP
iiclr-17757	126	12	the	the	DET
iiclr-17757	126	13	request	request	NOUN
iiclr-17757	126	14	in	in	ADP
iiclr-17757	126	15	alphabetical	alphabetical	ADJ
iiclr-17757	126	16	order	order	NOUN
iiclr-17757	126	17	.	.	PUNCT
iiclr-17757	127	1	see	see	VERB
iiclr-17757	127	2	i	i	PRON
iiclr-17757	127	3	d.	d.	PROPN
iiclr-17757	127	4	23	23	NUM
iiclr-17757	127	5	.	.	PUNCT
iiclr-17757	128	1	see	see	VERB
iiclr-17757	128	2	rev	rev	PROPN
iiclr-17757	128	3	.	.	PROPN
iiclr-17757	128	4	proc	proc	PROPN
iiclr-17757	128	5	.	.	PUNCT
iiclr-17757	129	1	2002	2002	NUM
iiclr-17757	129	2	-	-	SYM
iiclr-17757	129	3	1	1	NUM
iiclr-17757	129	4	§	§	PROPN
iiclr-17757	129	5	8.01(2	8.01(2	NUM
iiclr-17757	129	6	)	)	PUNCT
iiclr-17757	129	7	,	,	PUNCT
iiclr-17757	129	8	2002	2002	NUM
iiclr-17757	129	9	-	-	SYM
iiclr-17757	129	10	1	1	NUM
iiclr-17757	129	11	i.r.b	i.r.b	NOUN
iiclr-17757	129	12	.	.	PUNCT
iiclr-17757	130	1	1	1	X
iiclr-17757	130	2	.	.	X
iiclr-17757	130	3	statutes	statute	NOUN
iiclr-17757	130	4	,	,	PUNCT
iiclr-17757	130	5	regulations	regulation	NOUN
iiclr-17757	130	6	,	,	PUNCT
iiclr-17757	130	7	administrative	administrative	ADJ
iiclr-17757	130	8	pronouncements	pronouncement	NOUN
iiclr-17757	130	9	,	,	PUNCT
iiclr-17757	130	10	or	or	CCONJ
iiclr-17757	130	11	other	other	ADJ
iiclr-17757	130	12	legal	legal	ADJ
iiclr-17757	130	13	authority	authority	NOUN
iiclr-17757	130	14	included	include	VERB
iiclr-17757	130	15	"	"	PUNCT
iiclr-17757	130	16	must	must	AUX
iiclr-17757	130	17	be	be	AUX
iiclr-17757	130	18	copied	copy	VERB
iiclr-17757	130	19	from	from	ADP
iiclr-17757	130	20	an	an	DET
iiclr-17757	130	21	official	official	ADJ
iiclr-17757	130	22	publication	publication	NOUN
iiclr-17757	130	23	of	of	ADP
iiclr-17757	130	24	the	the	DET
iiclr-17757	130	25	foreign	foreign	ADJ
iiclr-17757	130	26	government	government	NOUN
iiclr-17757	130	27	or	or	CCONJ
iiclr-17757	130	28	another	another	DET
iiclr-17757	130	29	widely	widely	ADV
iiclr-17757	130	30	available	available	ADJ
iiclr-17757	130	31	,	,	PUNCT
iiclr-17757	130	32	generally	generally	ADV
iiclr-17757	130	33	accepted	accept	VERB
iiclr-17757	130	34	publication	publication	NOUN
iiclr-17757	130	35	"	"	PUNCT
iiclr-17757	130	36	(	(	PUNCT
iiclr-17757	130	37	identifying	identify	VERB
iiclr-17757	130	38	the	the	DET
iiclr-17757	130	39	title	title	NOUN
iiclr-17757	130	40	and	and	CCONJ
iiclr-17757	130	41	date	date	NOUN
iiclr-17757	130	42	of	of	ADP
iiclr-17757	130	43	the	the	DET
iiclr-17757	130	44	publication	publication	NOUN
iiclr-17757	130	45	,	,	PUNCT
iiclr-17757	130	46	including	include	VERB
iiclr-17757	130	47	updated	update	VERB
iiclr-17757	130	48	supplements	supplement	NOUN
iiclr-17757	130	49	)	)	PUNCT
iiclr-17757	130	50	.	.	PUNCT
iiclr-17757	131	1	i	i	PRON
iiclr-17757	131	2	d.	d.	PROPN
iiclr-17757	131	3	all	all	DET
iiclr-17757	131	4	paperwork	paperwork	NOUN
iiclr-17757	131	5	must	must	AUX
iiclr-17757	131	6	be	be	AUX
iiclr-17757	131	7	submitted	submit	VERB
iiclr-17757	131	8	in	in	ADP
iiclr-17757	131	9	english	english	PROPN
iiclr-17757	131	10	.	.	PUNCT
iiclr-17757	132	1	see	see	VERB
iiclr-17757	132	2	i	i	PRON
iiclr-17757	132	3	d.	d.	PROPN
iiclr-17757	132	4	if	if	SCONJ
iiclr-17757	132	5	the	the	DET
iiclr-17757	132	6	original	original	ADJ
iiclr-17757	132	7	document	document	NOUN
iiclr-17757	132	8	is	be	AUX
iiclr-17757	132	9	not	not	PART
iiclr-17757	132	10	in	in	ADP
iiclr-17757	132	11	english	english	PROPN
iiclr-17757	132	12	,	,	PUNCT
iiclr-17757	132	13	a	a	DET
iiclr-17757	132	14	certified	certify	VERB
iiclr-17757	132	15	translation	translation	NOUN
iiclr-17757	132	16	along	along	ADP
iiclr-17757	132	17	with	with	ADP
iiclr-17757	132	18	a	a	DET
iiclr-17757	132	19	true	true	ADJ
iiclr-17757	132	20	copy	copy	NOUN
iiclr-17757	132	21	of	of	ADP
iiclr-17757	132	22	the	the	DET
iiclr-17757	132	23	non	non	ADJ
iiclr-17757	132	24	-	-	ADJ
iiclr-17757	132	25	english	english	ADJ
iiclr-17757	132	26	document	document	NOUN
iiclr-17757	132	27	must	must	AUX
iiclr-17757	132	28	be	be	AUX
iiclr-17757	132	29	included	include	VERB
iiclr-17757	132	30	.	.	PUNCT
iiclr-17757	133	1	see	see	VERB
iiclr-17757	133	2	i	i	PRON
iiclr-17757	133	3	d.	d.	PROPN
iiclr-17757	133	4	§	§	PROPN
iiclr-17757	133	5	8.01(2)(a	8.01(2)(a	PROPN
iiclr-17757	133	6	)	)	PUNCT
iiclr-17757	133	7	.	.	PUNCT
iiclr-17757	134	1	the	the	DET
iiclr-17757	134	2	translation	translation	NOUN
iiclr-17757	134	3	must	must	AUX
iiclr-17757	134	4	be	be	AUX
iiclr-17757	134	5	performed	perform	VERB
iiclr-17757	134	6	by	by	ADP
iiclr-17757	134	7	and	and	CCONJ
iiclr-17757	134	8	attested	attest	VERB
iiclr-17757	134	9	to	to	ADP
iiclr-17757	134	10	by	by	ADP
iiclr-17757	134	11	a	a	DET
iiclr-17757	134	12	[	[	X
iiclr-17757	134	13	vol	vol	NOUN
iiclr-17757	134	14	.	.	PUNCT
iiclr-17757	135	1	13:1	13:1	NUM
iiclr-17757	135	2	all	all	PRON
iiclr-17757	135	3	's	be	AUX
iiclr-17757	135	4	far	far	ADV
iiclr-17757	135	5	in	in	ADP
iiclr-17757	135	6	love	love	NOUN
iiclr-17757	135	7	,	,	PUNCT
iiclr-17757	135	8	war	war	NOUN
iiclr-17757	135	9	,	,	PUNCT
iiclr-17757	135	10	and	and	CCONJ
iiclr-17757	135	11	taxes	taxis	NOUN
iiclr-17757	135	12	in	in	ADP
iiclr-17757	135	13	an	an	DET
iiclr-17757	135	14	earlier	early	ADJ
iiclr-17757	135	15	return	return	NOUN
iiclr-17757	135	16	,	,	PUNCT
iiclr-17757	135	17	ruling	ruling	NOUN
iiclr-17757	135	18	,	,	PUNCT
iiclr-17757	135	19	or	or	CCONJ
iiclr-17757	135	20	request	request	NOUN
iiclr-17757	135	21	for	for	ADP
iiclr-17757	135	22	ruling,24	ruling,24	NOUN
iiclr-17757	135	23	a	a	DET
iiclr-17757	135	24	statement	statement	NOUN
iiclr-17757	135	25	of	of	ADP
iiclr-17757	135	26	authority	authority	NOUN
iiclr-17757	135	27	both	both	CCONJ
iiclr-17757	135	28	in	in	ADP
iiclr-17757	135	29	support	support	NOUN
iiclr-17757	135	30	of	of	ADP
iiclr-17757	135	31	and	and	CCONJ
iiclr-17757	135	32	contrary	contrary	ADJ
iiclr-17757	135	33	to	to	ADP
iiclr-17757	135	34	the	the	DET
iiclr-17757	135	35	taxpayer	taxpayer	NOUN
iiclr-17757	135	36	's	's	PART
iiclr-17757	135	37	position,2	position,2	NOUN
iiclr-17757	135	38	and	and	CCONJ
iiclr-17757	135	39	a	a	DET
iiclr-17757	135	40	statement	statement	NOUN
iiclr-17757	135	41	identifying	identify	VERB
iiclr-17757	135	42	pending	pende	VERB
iiclr-17757	135	43	litigation	litigation	NOUN
iiclr-17757	135	44	.	.	PUNCT
iiclr-17757	136	1	the	the	DET
iiclr-17757	136	2	request	request	NOUN
iiclr-17757	136	3	must	must	AUX
iiclr-17757	136	4	include	include	VERB
iiclr-17757	136	5	a	a	DET
iiclr-17757	136	6	deletion	deletion	NOUN
iiclr-17757	136	7	statement,26	statement,26	NOUN
iiclr-17757	136	8	signature	signature	NOUN
iiclr-17757	136	9	27	27	NUM
iiclr-17757	136	10	qualified	qualified	ADJ
iiclr-17757	136	11	translator	translator	NOUN
iiclr-17757	136	12	.	.	PUNCT
iiclr-17757	137	1	see	see	VERB
iiclr-17757	137	2	i	i	PRON
iiclr-17757	137	3	d.	d.	PROPN
iiclr-17757	137	4	§	§	PROPN
iiclr-17757	137	5	8.01(2)(c	8.01(2)(c	PROPN
iiclr-17757	137	6	)	)	PUNCT
iiclr-17757	137	7	.	.	PUNCT
iiclr-17757	138	1	the	the	DET
iiclr-17757	138	2	attestation	attestation	NOUN
iiclr-17757	138	3	must	must	AUX
iiclr-17757	138	4	contain	contain	VERB
iiclr-17757	138	5	statements	statement	NOUN
iiclr-17757	138	6	that	that	SCONJ
iiclr-17757	138	7	the	the	DET
iiclr-17757	138	8	translation	translation	NOUN
iiclr-17757	138	9	is	be	AUX
iiclr-17757	138	10	true	true	ADJ
iiclr-17757	138	11	and	and	CCONJ
iiclr-17757	138	12	accurate	accurate	ADJ
iiclr-17757	138	13	,	,	PUNCT
iiclr-17757	138	14	that	that	SCONJ
iiclr-17757	138	15	the	the	DET
iiclr-17757	138	16	translator	translator	NOUN
iiclr-17757	138	17	is	be	AUX
iiclr-17757	138	18	qualified	qualified	ADJ
iiclr-17757	138	19	to	to	PART
iiclr-17757	138	20	translate	translate	VERB
iiclr-17757	138	21	income	income	NOUN
iiclr-17757	138	22	tax	tax	NOUN
iiclr-17757	138	23	matters	matter	NOUN
iiclr-17757	138	24	,	,	PUNCT
iiclr-17757	138	25	and	and	CCONJ
iiclr-17757	138	26	include	include	VERB
iiclr-17757	138	27	the	the	DET
iiclr-17757	138	28	attesting	attest	VERB
iiclr-17757	138	29	person	person	NOUN
iiclr-17757	138	30	's	's	PART
iiclr-17757	138	31	name	name	NOUN
iiclr-17757	138	32	and	and	CCONJ
iiclr-17757	138	33	address	address	NOUN
iiclr-17757	138	34	.	.	PUNCT
iiclr-17757	139	1	see	see	VERB
iiclr-17757	139	2	i	i	PRON
iiclr-17757	139	3	d.	d.	PROPN
iiclr-17757	139	4	24	24	NUM
iiclr-17757	139	5	.	.	PUNCT
iiclr-17757	140	1	see	see	AUX
iiclr-17757	140	2	rev	rev	PROPN
iiclr-17757	140	3	.	.	PROPN
iiclr-17757	140	4	proc	proc	PROPN
iiclr-17757	140	5	.	.	PUNCT
iiclr-17757	141	1	2002	2002	NUM
iiclr-17757	141	2	-	-	SYM
iiclr-17757	141	3	1	1	NUM
iiclr-17757	141	4	§	§	PROPN
iiclr-17757	141	5	8.01(4	8.01(4	NUM
iiclr-17757	141	6	)	)	PUNCT
iiclr-17757	141	7	,	,	PUNCT
iiclr-17757	141	8	2002	2002	NUM
iiclr-17757	141	9	-	-	SYM
iiclr-17757	141	10	1	1	NUM
iiclr-17757	141	11	i.r.b	i.r.b	NOUN
iiclr-17757	141	12	.	.	PUNCT
iiclr-17757	142	1	1	1	X
iiclr-17757	142	2	.	.	X
iiclr-17757	142	3	the	the	DET
iiclr-17757	142	4	taxpayer	taxpayer	NOUN
iiclr-17757	142	5	or	or	CCONJ
iiclr-17757	142	6	the	the	DET
iiclr-17757	142	7	taxpayer	taxpayer	NOUN
iiclr-17757	142	8	's	's	PART
iiclr-17757	142	9	representative	representative	NOUN
iiclr-17757	142	10	must	must	AUX
iiclr-17757	142	11	make	make	VERB
iiclr-17757	142	12	an	an	DET
iiclr-17757	142	13	affirmative	affirmative	ADJ
iiclr-17757	142	14	statement	statement	NOUN
iiclr-17757	142	15	to	to	ADP
iiclr-17757	142	16	the	the	DET
iiclr-17757	142	17	best	good	ADJ
iiclr-17757	142	18	of	of	ADP
iiclr-17757	142	19	his	his	PRON
iiclr-17757	142	20	or	or	CCONJ
iiclr-17757	142	21	her	her	PRON
iiclr-17757	142	22	knowledge	knowledge	NOUN
iiclr-17757	142	23	attesting	attest	VERB
iiclr-17757	142	24	to	to	ADP
iiclr-17757	142	25	whether	whether	SCONJ
iiclr-17757	142	26	the	the	DET
iiclr-17757	142	27	same	same	ADJ
iiclr-17757	142	28	issue	issue	NOUN
iiclr-17757	142	29	upon	upon	SCONJ
iiclr-17757	142	30	which	which	PRON
iiclr-17757	142	31	the	the	DET
iiclr-17757	142	32	ruling	ruling	NOUN
iiclr-17757	142	33	is	be	AUX
iiclr-17757	142	34	sought	seek	VERB
iiclr-17757	142	35	was	be	AUX
iiclr-17757	142	36	present	present	ADJ
iiclr-17757	142	37	in	in	ADP
iiclr-17757	142	38	an	an	DET
iiclr-17757	142	39	earlier	early	ADJ
iiclr-17757	142	40	tax	tax	NOUN
iiclr-17757	142	41	return	return	NOUN
iiclr-17757	142	42	of	of	ADP
iiclr-17757	142	43	the	the	DET
iiclr-17757	142	44	taxpayer	taxpayer	NOUN
iiclr-17757	142	45	or	or	CCONJ
iiclr-17757	142	46	related	related	ADJ
iiclr-17757	142	47	party	party	NOUN
iiclr-17757	142	48	and	and	CCONJ
iiclr-17757	142	49	whether	whether	SCONJ
iiclr-17757	142	50	the	the	DET
iiclr-17757	142	51	issue	issue	NOUN
iiclr-17757	142	52	is	be	AUX
iiclr-17757	142	53	being	be	AUX
iiclr-17757	142	54	,	,	PUNCT
iiclr-17757	142	55	or	or	CCONJ
iiclr-17757	142	56	has	have	AUX
iiclr-17757	142	57	been	be	AUX
iiclr-17757	142	58	considered	consider	VERB
iiclr-17757	142	59	by	by	ADP
iiclr-17757	142	60	the	the	DET
iiclr-17757	142	61	irs	irs	PROPN
iiclr-17757	142	62	.	.	PUNCT
iiclr-17757	143	1	see	see	VERB
iiclr-17757	143	2	i	i	PRON
iiclr-17757	143	3	d.	d.	PROPN
iiclr-17757	143	4	§	§	PROPN
iiclr-17757	143	5	8.01(4)-(5	8.01(4)-(5	PROPN
iiclr-17757	143	6	)	)	PUNCT
iiclr-17757	143	7	,	,	PUNCT
iiclr-17757	143	8	2002	2002	NUM
iiclr-17757	143	9	-	-	SYM
iiclr-17757	143	10	1	1	NUM
iiclr-17757	143	11	i.r.b	i.r.b	NOUN
iiclr-17757	143	12	.	.	PUNCT
iiclr-17757	144	1	1	1	X
iiclr-17757	144	2	.	.	AUX
iiclr-17757	144	3	if	if	SCONJ
iiclr-17757	144	4	this	this	DET
iiclr-17757	144	5	issue	issue	NOUN
iiclr-17757	144	6	is	be	AUX
iiclr-17757	144	7	being	be	AUX
iiclr-17757	144	8	or	or	CCONJ
iiclr-17757	144	9	has	have	AUX
iiclr-17757	144	10	been	be	AUX
iiclr-17757	144	11	considered	consider	VERB
iiclr-17757	144	12	,	,	PUNCT
iiclr-17757	144	13	then	then	ADV
iiclr-17757	144	14	the	the	DET
iiclr-17757	144	15	taxpayer	taxpayer	NOUN
iiclr-17757	144	16	must	must	AUX
iiclr-17757	144	17	also	also	ADV
iiclr-17757	144	18	clarify	clarify	VERB
iiclr-17757	144	19	whether	whether	SCONJ
iiclr-17757	144	20	the	the	DET
iiclr-17757	144	21	issue	issue	NOUN
iiclr-17757	144	22	was	be	AUX
iiclr-17757	144	23	resolved	resolve	VERB
iiclr-17757	144	24	and	and	CCONJ
iiclr-17757	144	25	,	,	PUNCT
iiclr-17757	144	26	if	if	SCONJ
iiclr-17757	144	27	so	so	ADV
iiclr-17757	144	28	,	,	PUNCT
iiclr-17757	144	29	in	in	ADP
iiclr-17757	144	30	what	what	DET
iiclr-17757	144	31	manner	manner	NOUN
iiclr-17757	144	32	.	.	PUNCT
iiclr-17757	145	1	see	see	VERB
iiclr-17757	145	2	i	i	PRON
iiclr-17757	145	3	d.	d.	PROPN
iiclr-17757	145	4	§	§	PROPN
iiclr-17757	145	5	8.01(4	8.01(4	NUM
iiclr-17757	145	6	)	)	PUNCT
iiclr-17757	145	7	.	.	PUNCT
iiclr-17757	146	1	if	if	SCONJ
iiclr-17757	146	2	the	the	DET
iiclr-17757	146	3	ruling	rule	VERB
iiclr-17757	146	4	request	request	NOUN
iiclr-17757	146	5	requires	require	VERB
iiclr-17757	146	6	the	the	DET
iiclr-17757	146	7	interpretation	interpretation	NOUN
iiclr-17757	146	8	of	of	ADP
iiclr-17757	146	9	an	an	DET
iiclr-17757	146	10	income	income	NOUN
iiclr-17757	146	11	or	or	CCONJ
iiclr-17757	146	12	estate	estate	NOUN
iiclr-17757	146	13	tax	tax	NOUN
iiclr-17757	146	14	treaty	treaty	NOUN
iiclr-17757	146	15	,	,	PUNCT
iiclr-17757	146	16	then	then	ADV
iiclr-17757	146	17	the	the	DET
iiclr-17757	146	18	taxpayer	taxpayer	NOUN
iiclr-17757	146	19	must	must	AUX
iiclr-17757	146	20	disclose	disclose	VERB
iiclr-17757	146	21	whether	whether	SCONJ
iiclr-17757	146	22	a	a	DET
iiclr-17757	146	23	request	request	NOUN
iiclr-17757	146	24	for	for	ADP
iiclr-17757	146	25	a	a	DET
iiclr-17757	146	26	ruling	rule	VERB
iiclr-17757	146	27	or	or	CCONJ
iiclr-17757	146	28	closing	closing	NOUN
iiclr-17757	146	29	agreement	agreement	NOUN
iiclr-17757	146	30	has	have	AUX
iiclr-17757	146	31	been	be	AUX
iiclr-17757	146	32	submitted	submit	VERB
iiclr-17757	146	33	to	to	ADP
iiclr-17757	146	34	the	the	DET
iiclr-17757	146	35	tax	tax	NOUN
iiclr-17757	146	36	authority	authority	NOUN
iiclr-17757	146	37	in	in	ADP
iiclr-17757	146	38	the	the	DET
iiclr-17757	146	39	treaty	treaty	NOUN
iiclr-17757	146	40	country	country	NOUN
iiclr-17757	146	41	on	on	ADP
iiclr-17757	146	42	the	the	DET
iiclr-17757	146	43	same	same	ADJ
iiclr-17757	146	44	or	or	CCONJ
iiclr-17757	146	45	similar	similar	ADJ
iiclr-17757	146	46	issue	issue	NOUN
iiclr-17757	146	47	for	for	ADP
iiclr-17757	146	48	the	the	DET
iiclr-17757	146	49	taxpayer	taxpayer	NOUN
iiclr-17757	146	50	(	(	PUNCT
iiclr-17757	146	51	or	or	CCONJ
iiclr-17757	146	52	related	related	ADJ
iiclr-17757	146	53	party	party	NOUN
iiclr-17757	146	54	)	)	PUNCT
iiclr-17757	146	55	and	and	CCONJ
iiclr-17757	146	56	the	the	DET
iiclr-17757	146	57	outcome	outcome	NOUN
iiclr-17757	146	58	of	of	ADP
iiclr-17757	146	59	the	the	DET
iiclr-17757	146	60	request	request	NOUN
iiclr-17757	146	61	.	.	PUNCT
iiclr-17757	147	1	see	see	VERB
iiclr-17757	147	2	i	i	PRON
iiclr-17757	147	3	d.	d.	PROPN
iiclr-17757	147	4	§	§	PROPN
iiclr-17757	147	5	8.01(6	8.01(6	NUM
iiclr-17757	147	6	)	)	PUNCT
iiclr-17757	147	7	.	.	PUNCT
iiclr-17757	148	1	if	if	SCONJ
iiclr-17757	148	2	the	the	DET
iiclr-17757	148	3	taxpayer	taxpayer	NOUN
iiclr-17757	148	4	believes	believe	VERB
iiclr-17757	148	5	or	or	CCONJ
iiclr-17757	148	6	has	have	VERB
iiclr-17757	148	7	knowledge	knowledge	NOUN
iiclr-17757	148	8	of	of	ADP
iiclr-17757	148	9	a	a	DET
iiclr-17757	148	10	related	related	ADJ
iiclr-17757	148	11	ruling	rule	VERB
iiclr-17757	148	12	request	request	NOUN
iiclr-17757	148	13	,	,	PUNCT
iiclr-17757	148	14	he	he	PRON
iiclr-17757	148	15	or	or	CCONJ
iiclr-17757	148	16	she	she	PRON
iiclr-17757	148	17	must	must	AUX
iiclr-17757	148	18	provide	provide	VERB
iiclr-17757	148	19	the	the	DET
iiclr-17757	148	20	irs	irs	PROPN
iiclr-17757	148	21	with	with	ADP
iiclr-17757	148	22	identifying	identify	VERB
iiclr-17757	148	23	information	information	NOUN
iiclr-17757	148	24	(	(	PUNCT
iiclr-17757	148	25	including	include	VERB
iiclr-17757	148	26	the	the	DET
iiclr-17757	148	27	dates	date	NOUN
iiclr-17757	148	28	the	the	DET
iiclr-17757	148	29	request	request	NOUN
iiclr-17757	148	30	was	be	AUX
iiclr-17757	148	31	submitted	submit	VERB
iiclr-17757	148	32	)	)	PUNCT
iiclr-17757	148	33	.	.	PUNCT
iiclr-17757	149	1	see	see	VERB
iiclr-17757	149	2	i	i	PRON
iiclr-17757	149	3	d.	d.	PROPN
iiclr-17757	149	4	§	§	PROPN
iiclr-17757	149	5	8.01(5	8.01(5	PROPN
iiclr-17757	149	6	)	)	PUNCT
iiclr-17757	149	7	.	.	PUNCT
iiclr-17757	150	1	25	25	NUM
iiclr-17757	150	2	.	.	PUNCT
iiclr-17757	151	1	see	see	VERB
iiclr-17757	151	2	rev	rev	PROPN
iiclr-17757	151	3	.	.	PROPN
iiclr-17757	151	4	proc	proc	PROPN
iiclr-17757	151	5	.	.	PUNCT
iiclr-17757	152	1	2002	2002	NUM
iiclr-17757	152	2	-	-	SYM
iiclr-17757	152	3	1	1	NUM
iiclr-17757	152	4	§	§	PROPN
iiclr-17757	152	5	8.01(8	8.01(8	NUM
iiclr-17757	152	6	)	)	PUNCT
iiclr-17757	152	7	(	(	PUNCT
iiclr-17757	152	8	supporting	support	VERB
iiclr-17757	152	9	)	)	PUNCT
iiclr-17757	152	10	,	,	PUNCT
iiclr-17757	152	11	(	(	PUNCT
iiclr-17757	152	12	9	9	X
iiclr-17757	152	13	)	)	PUNCT
iiclr-17757	152	14	(	(	PUNCT
iiclr-17757	152	15	opposing	oppose	VERB
iiclr-17757	152	16	)	)	PUNCT
iiclr-17757	152	17	,	,	PUNCT
iiclr-17757	152	18	2002	2002	NUM
iiclr-17757	152	19	-	-	SYM
iiclr-17757	152	20	1	1	NUM
iiclr-17757	152	21	i.r.b	i.r.b	NOUN
iiclr-17757	152	22	.	.	PUNCT
iiclr-17757	153	1	1	1	X
iiclr-17757	153	2	.	.	PUNCT
iiclr-17757	153	3	these	these	DET
iiclr-17757	153	4	statements	statement	NOUN
iiclr-17757	153	5	should	should	AUX
iiclr-17757	153	6	explain	explain	VERB
iiclr-17757	153	7	the	the	DET
iiclr-17757	153	8	grounds	ground	NOUN
iiclr-17757	153	9	for	for	ADP
iiclr-17757	153	10	the	the	DET
iiclr-17757	153	11	conclusion	conclusion	NOUN
iiclr-17757	153	12	(	(	PUNCT
iiclr-17757	153	13	citing	cite	VERB
iiclr-17757	153	14	relevant	relevant	ADJ
iiclr-17757	153	15	authorities	authority	NOUN
iiclr-17757	153	16	,	,	PUNCT
iiclr-17757	153	17	including	include	VERB
iiclr-17757	153	18	legislation	legislation	NOUN
iiclr-17757	153	19	or	or	CCONJ
iiclr-17757	153	20	proposed	propose	VERB
iiclr-17757	153	21	legislation	legislation	NOUN
iiclr-17757	153	22	,	,	PUNCT
iiclr-17757	153	23	tax	tax	NOUN
iiclr-17757	153	24	treaties	treaty	NOUN
iiclr-17757	153	25	,	,	PUNCT
iiclr-17757	153	26	court	court	NOUN
iiclr-17757	153	27	decisions	decision	NOUN
iiclr-17757	153	28	,	,	PUNCT
iiclr-17757	153	29	regulations	regulation	NOUN
iiclr-17757	153	30	,	,	PUNCT
iiclr-17757	153	31	notices	notice	NOUN
iiclr-17757	153	32	,	,	PUNCT
iiclr-17757	153	33	revenue	revenue	NOUN
iiclr-17757	153	34	rulings	ruling	NOUN
iiclr-17757	153	35	,	,	PUNCT
iiclr-17757	153	36	revenue	revenue	NOUN
iiclr-17757	153	37	procedures	procedure	NOUN
iiclr-17757	153	38	,	,	PUNCT
iiclr-17757	153	39	or	or	CCONJ
iiclr-17757	153	40	announcements	announcement	NOUN
iiclr-17757	153	41	)	)	PUNCT
iiclr-17757	153	42	.	.	PUNCT
iiclr-17757	154	1	see	see	VERB
iiclr-17757	154	2	i	i	PRON
iiclr-17757	154	3	d.	d.	PROPN
iiclr-17757	154	4	even	even	ADV
iiclr-17757	154	5	if	if	SCONJ
iiclr-17757	154	6	not	not	PART
iiclr-17757	154	7	advocating	advocate	VERB
iiclr-17757	154	8	a	a	DET
iiclr-17757	154	9	particular	particular	ADJ
iiclr-17757	154	10	outcome	outcome	NOUN
iiclr-17757	154	11	,	,	PUNCT
iiclr-17757	154	12	a	a	DET
iiclr-17757	154	13	statement	statement	NOUN
iiclr-17757	154	14	containing	contain	VERB
iiclr-17757	154	15	the	the	DET
iiclr-17757	154	16	taxpayer	taxpayer	NOUN
iiclr-17757	154	17	's	's	PART
iiclr-17757	154	18	views	view	NOUN
iiclr-17757	154	19	for	for	ADP
iiclr-17757	154	20	the	the	DET
iiclr-17757	154	21	transaction	transaction	NOUN
iiclr-17757	154	22	and	and	CCONJ
iiclr-17757	154	23	legal	legal	ADJ
iiclr-17757	154	24	authority	authority	NOUN
iiclr-17757	154	25	must	must	AUX
iiclr-17757	154	26	be	be	AUX
iiclr-17757	154	27	included	include	VERB
iiclr-17757	154	28	.	.	PUNCT
iiclr-17757	155	1	see	see	VERB
iiclr-17757	155	2	i	i	PRON
iiclr-17757	155	3	d.	d.	PROPN
iiclr-17757	155	4	the	the	DET
iiclr-17757	155	5	purpose	purpose	NOUN
iiclr-17757	155	6	for	for	ADP
iiclr-17757	155	7	doing	do	VERB
iiclr-17757	155	8	so	so	ADV
iiclr-17757	155	9	is	be	AUX
iiclr-17757	155	10	to	to	PART
iiclr-17757	155	11	assist	assist	VERB
iiclr-17757	155	12	the	the	DET
iiclr-17757	155	13	irs	irs	PROPN
iiclr-17757	155	14	in	in	ADP
iiclr-17757	155	15	understanding	understand	VERB
iiclr-17757	155	16	the	the	DET
iiclr-17757	155	17	issue	issue	NOUN
iiclr-17757	155	18	and	and	CCONJ
iiclr-17757	155	19	the	the	DET
iiclr-17757	155	20	relevant	relevant	ADJ
iiclr-17757	155	21	authorities	authority	NOUN
iiclr-17757	155	22	and	and	CCONJ
iiclr-17757	155	23	to	to	PART
iiclr-17757	155	24	,	,	PUNCT
iiclr-17757	155	25	therefore	therefore	ADV
iiclr-17757	155	26	,	,	PUNCT
iiclr-17757	155	27	respond	respond	VERB
iiclr-17757	155	28	to	to	ADP
iiclr-17757	155	29	the	the	DET
iiclr-17757	155	30	request	request	NOUN
iiclr-17757	155	31	expeditiously	expeditiously	ADV
iiclr-17757	155	32	.	.	PUNCT
iiclr-17757	156	1	see	see	VERB
iiclr-17757	156	2	i	i	PRON
iiclr-17757	156	3	d.	d.	PROPN
iiclr-17757	156	4	if	if	SCONJ
iiclr-17757	156	5	the	the	DET
iiclr-17757	156	6	taxpayer	taxpayer	NOUN
iiclr-17757	156	7	determines	determine	VERB
iiclr-17757	156	8	that	that	SCONJ
iiclr-17757	156	9	there	there	PRON
iiclr-17757	156	10	are	be	VERB
iiclr-17757	156	11	no	no	DET
iiclr-17757	156	12	contrary	contrary	ADJ
iiclr-17757	156	13	authorities	authority	NOUN
iiclr-17757	156	14	then	then	ADV
iiclr-17757	156	15	an	an	DET
iiclr-17757	156	16	attachment	attachment	NOUN
iiclr-17757	156	17	stating	state	VERB
iiclr-17757	156	18	such	such	ADJ
iiclr-17757	156	19	should	should	AUX
iiclr-17757	156	20	be	be	AUX
iiclr-17757	156	21	included	include	VERB
iiclr-17757	156	22	in	in	ADP
iiclr-17757	156	23	the	the	DET
iiclr-17757	156	24	request	request	NOUN
iiclr-17757	156	25	.	.	PUNCT
iiclr-17757	157	1	see	see	VERB
iiclr-17757	157	2	i	i	PRON
iiclr-17757	157	3	d.	d.	PROPN
iiclr-17757	157	4	§	§	PROPN
iiclr-17757	157	5	8.01(9	8.01(9	PROPN
iiclr-17757	157	6	)	)	PUNCT
iiclr-17757	157	7	.	.	PUNCT
iiclr-17757	158	1	26	26	NUM
iiclr-17757	158	2	.	.	PUNCT
iiclr-17757	159	1	see	see	AUX
iiclr-17757	159	2	rev	rev	PROPN
iiclr-17757	159	3	.	.	PROPN
iiclr-17757	159	4	proc	proc	PROPN
iiclr-17757	159	5	.	.	PUNCT
iiclr-17757	160	1	2002	2002	NUM
iiclr-17757	160	2	-	-	SYM
iiclr-17757	160	3	1	1	NUM
iiclr-17757	160	4	§	§	PROPN
iiclr-17757	160	5	8.01(11	8.01(11	NUM
iiclr-17757	160	6	)	)	PUNCT
iiclr-17757	160	7	,	,	PUNCT
iiclr-17757	160	8	2002	2002	NUM
iiclr-17757	160	9	-	-	SYM
iiclr-17757	160	10	1	1	NUM
iiclr-17757	160	11	i.r.b	i.r.b	NOUN
iiclr-17757	160	12	.	.	PUNCT
iiclr-17757	161	1	1	1	X
iiclr-17757	161	2	.	.	X
iiclr-17757	161	3	the	the	DET
iiclr-17757	161	4	request	request	NOUN
iiclr-17757	161	5	for	for	ADP
iiclr-17757	161	6	a	a	DET
iiclr-17757	161	7	plr	plr	NOUN
iiclr-17757	161	8	must	must	AUX
iiclr-17757	161	9	include	include	VERB
iiclr-17757	161	10	a	a	DET
iiclr-17757	161	11	statement	statement	NOUN
iiclr-17757	161	12	of	of	ADP
iiclr-17757	161	13	information	information	NOUN
iiclr-17757	161	14	the	the	DET
iiclr-17757	161	15	taxpayer	taxpayer	NOUN
iiclr-17757	161	16	proposes	propose	VERB
iiclr-17757	161	17	to	to	PART
iiclr-17757	161	18	be	be	AUX
iiclr-17757	161	19	deleted	delete	VERB
iiclr-17757	161	20	from	from	ADP
iiclr-17757	161	21	the	the	DET
iiclr-17757	161	22	letter	letter	NOUN
iiclr-17757	161	23	ruling	ruling	NOUN
iiclr-17757	161	24	that	that	PRON
iiclr-17757	161	25	is	be	AUX
iiclr-17757	161	26	disclosed	disclose	VERB
iiclr-17757	161	27	to	to	ADP
iiclr-17757	161	28	the	the	DET
iiclr-17757	161	29	public	public	NOUN
iiclr-17757	161	30	,	,	PUNCT
iiclr-17757	161	31	referred	refer	VERB
iiclr-17757	161	32	to	to	ADP
iiclr-17757	161	33	as	as	ADP
iiclr-17757	161	34	a	a	DET
iiclr-17757	161	35	"	"	PUNCT
iiclr-17757	161	36	deletions	deletion	NOUN
iiclr-17757	161	37	statement	statement	NOUN
iiclr-17757	161	38	.	.	PUNCT
iiclr-17757	161	39	"	"	PUNCT
iiclr-17757	162	1	see	see	VERB
iiclr-17757	162	2	i	i	PRON
iiclr-17757	162	3	d.	d.	PROPN
iiclr-17757	162	4	the	the	DET
iiclr-17757	162	5	general	general	ADJ
iiclr-17757	162	6	rule	rule	NOUN
iiclr-17757	162	7	of	of	ADP
iiclr-17757	162	8	section	section	NOUN
iiclr-17757	162	9	6110	6110	NUM
iiclr-17757	162	10	(	(	PUNCT
iiclr-17757	162	11	authorizing	authorize	VERB
iiclr-17757	162	12	the	the	DET
iiclr-17757	162	13	disclosure	disclosure	NOUN
iiclr-17757	162	14	of	of	ADP
iiclr-17757	162	15	the	the	DET
iiclr-17757	162	16	text	text	NOUN
iiclr-17757	162	17	of	of	ADP
iiclr-17757	162	18	any	any	DET
iiclr-17757	162	19	written	write	VERB
iiclr-17757	162	20	irs	irs	PROPN
iiclr-17757	162	21	determination	determination	NOUN
iiclr-17757	162	22	to	to	PART
iiclr-17757	162	23	be	be	AUX
iiclr-17757	162	24	available	available	ADJ
iiclr-17757	162	25	for	for	ADP
iiclr-17757	162	26	public	public	ADJ
iiclr-17757	162	27	review	review	NOUN
iiclr-17757	162	28	)	)	PUNCT
iiclr-17757	162	29	applies	apply	VERB
iiclr-17757	162	30	to	to	ADP
iiclr-17757	162	31	plrs	plrs	PROPN
iiclr-17757	162	32	.	.	PUNCT
iiclr-17757	163	1	see	see	VERB
iiclr-17757	163	2	i.r.c	i.r.c	NOUN
iiclr-17757	163	3	.	.	PUNCT
iiclr-17757	164	1	§	§	PROPN
iiclr-17757	164	2	6110(a	6110(a	PROPN
iiclr-17757	164	3	)	)	PUNCT
iiclr-17757	164	4	(	(	PUNCT
iiclr-17757	164	5	2001	2001	NUM
iiclr-17757	164	6	)	)	PUNCT
iiclr-17757	164	7	.	.	PUNCT
iiclr-17757	165	1	see	see	VERB
iiclr-17757	165	2	also	also	ADV
iiclr-17757	165	3	infra	infra	NOUN
iiclr-17757	165	4	section	section	NOUN
iiclr-17757	165	5	i.i	i.i	PROPN
iiclr-17757	165	6	(	(	PUNCT
iiclr-17757	165	7	discussing	discuss	VERB
iiclr-17757	165	8	disclosure	disclosure	NOUN
iiclr-17757	165	9	and	and	CCONJ
iiclr-17757	165	10	section	section	NOUN
iiclr-17757	165	11	6110	6110	NUM
iiclr-17757	165	12	)	)	PUNCT
iiclr-17757	165	13	.	.	PUNCT
iiclr-17757	166	1	before	before	ADP
iiclr-17757	166	2	releasing	release	VERB
iiclr-17757	166	3	this	this	DET
iiclr-17757	166	4	information	information	NOUN
iiclr-17757	166	5	for	for	ADP
iiclr-17757	166	6	public	public	ADJ
iiclr-17757	166	7	review	review	NOUN
iiclr-17757	166	8	,	,	PUNCT
iiclr-17757	166	9	the	the	DET
iiclr-17757	166	10	irs	irs	PROPN
iiclr-17757	166	11	deletes	delete	VERB
iiclr-17757	166	12	the	the	DET
iiclr-17757	166	13	taxpayer	taxpayer	NOUN
iiclr-17757	166	14	's	's	PART
iiclr-17757	166	15	identifying	identify	VERB
iiclr-17757	166	16	information	information	NOUN
iiclr-17757	166	17	based	base	VERB
iiclr-17757	166	18	on	on	ADP
iiclr-17757	166	19	the	the	DET
iiclr-17757	166	20	taxpayer	taxpayer	NOUN
iiclr-17757	166	21	's	's	PART
iiclr-17757	166	22	deletion	deletion	NOUN
iiclr-17757	166	23	statement	statement	NOUN
iiclr-17757	166	24	.	.	PUNCT
iiclr-17757	167	1	see	see	VERB
iiclr-17757	167	2	rev	rev	PROPN
iiclr-17757	167	3	.	.	PROPN
iiclr-17757	167	4	proc	proc	PROPN
iiclr-17757	167	5	.	.	PUNCT
iiclr-17757	168	1	2002	2002	NUM
iiclr-17757	168	2	-	-	SYM
iiclr-17757	168	3	1	1	NUM
iiclr-17757	168	4	§	§	PROPN
iiclr-17757	168	5	8.0	8.0	NUM
iiclr-17757	168	6	1	1	NUM
iiclr-17757	168	7	(	(	PUNCT
iiclr-17757	168	8	1	1	NUM
iiclr-17757	168	9	)	)	PUNCT
iiclr-17757	168	10	.	.	PUNCT
iiclr-17757	169	1	the	the	DET
iiclr-17757	169	2	format	format	NOUN
iiclr-17757	169	3	for	for	ADP
iiclr-17757	169	4	submitting	submit	VERB
iiclr-17757	169	5	the	the	DET
iiclr-17757	169	6	deletions	deletion	NOUN
iiclr-17757	169	7	statement	statement	NOUN
iiclr-17757	169	8	is	be	AUX
iiclr-17757	169	9	specific	specific	ADJ
iiclr-17757	169	10	.	.	PUNCT
iiclr-17757	170	1	see	see	VERB
iiclr-17757	171	1	i	i	PRON
iiclr-17757	171	2	d.	d.	PROPN
iiclr-17757	171	3	§	§	PROPN
iiclr-17757	171	4	8.01(1	8.01(1	NUM
iiclr-17757	171	5	1)(a)-(c	1)(a)-(c	NUM
iiclr-17757	171	6	)	)	PUNCT
iiclr-17757	171	7	.	.	PUNCT
iiclr-17757	172	1	after	after	SCONJ
iiclr-17757	172	2	the	the	DET
iiclr-17757	172	3	irs	irs	PROPN
iiclr-17757	172	4	determines	determine	VERB
iiclr-17757	172	5	what	what	DET
iiclr-17757	172	6	information	information	NOUN
iiclr-17757	172	7	will	will	AUX
iiclr-17757	172	8	be	be	AUX
iiclr-17757	172	9	redacted	redact	VERB
iiclr-17757	172	10	,	,	PUNCT
iiclr-17757	172	11	it	it	PRON
iiclr-17757	172	12	sends	send	VERB
iiclr-17757	172	13	the	the	DET
iiclr-17757	172	14	taxpayer	taxpayer	NOUN
iiclr-17757	172	15	a	a	DET
iiclr-17757	172	16	notice	notice	NOUN
iiclr-17757	172	17	stating	state	VERB
iiclr-17757	172	18	its	its	PRON
iiclr-17757	172	19	intention	intention	NOUN
iiclr-17757	172	20	to	to	PART
iiclr-17757	172	21	disclose	disclose	VERB
iiclr-17757	172	22	the	the	DET
iiclr-17757	172	23	material	material	NOUN
iiclr-17757	172	24	and	and	CCONJ
iiclr-17757	172	25	a	a	DET
iiclr-17757	172	26	copy	copy	NOUN
iiclr-17757	172	27	of	of	ADP
iiclr-17757	172	28	the	the	DET
iiclr-17757	172	29	version	version	NOUN
iiclr-17757	172	30	proposed	propose	VERB
iiclr-17757	172	31	for	for	ADP
iiclr-17757	172	32	public	public	ADJ
iiclr-17757	172	33	review	review	NOUN
iiclr-17757	172	34	.	.	PUNCT
iiclr-17757	173	1	see	see	VERB
iiclr-17757	173	2	i	i	PRON
iiclr-17757	173	3	d.	d.	PROPN
iiclr-17757	173	4	§	§	PROPN
iiclr-17757	173	5	8.01(1	8.01(1	NUM
iiclr-17757	173	6	1)(e	1)(e	NUM
iiclr-17757	173	7	)	)	PUNCT
iiclr-17757	173	8	(	(	PUNCT
iiclr-17757	173	9	citing	cite	VERB
iiclr-17757	173	10	i.r.c	i.r.c	NOUN
iiclr-17757	173	11	.	.	PUNCT
iiclr-17757	174	1	§	§	PROPN
iiclr-17757	174	2	61	61	NUM
iiclr-17757	174	3	10(f)(1	10(f)(1	NUM
iiclr-17757	174	4	)	)	PUNCT
iiclr-17757	174	5	)	)	PUNCT
iiclr-17757	174	6	.	.	PUNCT
iiclr-17757	175	1	to	to	PART
iiclr-17757	175	2	protest	protest	VERB
iiclr-17757	175	3	the	the	DET
iiclr-17757	175	4	proposed	propose	VERB
iiclr-17757	175	5	deletions	deletion	NOUN
iiclr-17757	175	6	,	,	PUNCT
iiclr-17757	175	7	the	the	DET
iiclr-17757	175	8	taxpayer	taxpayer	NOUN
iiclr-17757	175	9	must	must	AUX
iiclr-17757	175	10	send	send	VERB
iiclr-17757	175	11	a	a	DET
iiclr-17757	175	12	written	write	VERB
iiclr-17757	175	13	response	response	NOUN
iiclr-17757	175	14	to	to	ADP
iiclr-17757	175	15	the	the	DET
iiclr-17757	175	16	irs	irs	PROPN
iiclr-17757	175	17	within	within	ADP
iiclr-17757	175	18	20	20	NUM
iiclr-17757	175	19	days	day	NOUN
iiclr-17757	175	20	of	of	ADP
iiclr-17757	175	21	the	the	DET
iiclr-17757	175	22	date	date	NOUN
iiclr-17757	175	23	of	of	ADP
iiclr-17757	175	24	the	the	DET
iiclr-17757	175	25	notice	notice	NOUN
iiclr-17757	175	26	and	and	CCONJ
iiclr-17757	175	27	a	a	DET
iiclr-17757	175	28	copy	copy	NOUN
iiclr-17757	175	29	of	of	ADP
iiclr-17757	175	30	the	the	DET
iiclr-17757	175	31	plr	plr	NOUN
iiclr-17757	175	32	with	with	ADP
iiclr-17757	175	33	the	the	DET
iiclr-17757	175	34	proposed	propose	VERB
iiclr-17757	175	35	deletions	deletion	NOUN
iiclr-17757	175	36	enclosed	enclose	VERB
iiclr-17757	175	37	in	in	ADP
iiclr-17757	175	38	brackets	bracket	NOUN
iiclr-17757	175	39	.	.	PUNCT
iiclr-17757	176	1	see	see	VERB
iiclr-17757	176	2	i	i	PRON
iiclr-17757	176	3	d.	d.	PROPN
iiclr-17757	176	4	within	within	ADP
iiclr-17757	176	5	20	20	NUM
iiclr-17757	176	6	calendar	calendar	NOUN
iiclr-17757	176	7	days	day	NOUN
iiclr-17757	176	8	of	of	ADP
iiclr-17757	176	9	receiving	receive	VERB
iiclr-17757	176	10	the	the	DET
iiclr-17757	176	11	protest	protest	NOUN
iiclr-17757	176	12	,	,	PUNCT
iiclr-17757	176	13	the	the	DET
iiclr-17757	176	14	irs	irs	PROPN
iiclr-17757	176	15	will	will	AUX
iiclr-17757	176	16	mail	mail	VERB
iiclr-17757	176	17	its	its	PRON
iiclr-17757	176	18	administrative	administrative	ADJ
iiclr-17757	176	19	conclusion	conclusion	NOUN
iiclr-17757	176	20	to	to	ADP
iiclr-17757	176	21	the	the	DET
iiclr-17757	176	22	taxpayer	taxpayer	NOUN
iiclr-17757	176	23	.	.	PUNCT
iiclr-17757	177	1	see	see	VERB
iiclr-17757	177	2	i	i	PRON
iiclr-17757	177	3	d.	d.	PROPN
iiclr-17757	177	4	the	the	DET
iiclr-17757	177	5	taxpayer	taxpayer	NOUN
iiclr-17757	177	6	has	have	VERB
iiclr-17757	177	7	no	no	DET
iiclr-17757	177	8	right	right	NOUN
iiclr-17757	177	9	to	to	ADP
iiclr-17757	177	10	a	a	DET
iiclr-17757	177	11	conference	conference	NOUN
iiclr-17757	177	12	to	to	PART
iiclr-17757	177	13	resolve	resolve	VERB
iiclr-17757	177	14	any	any	DET
iiclr-17757	177	15	disagreements	disagreement	NOUN
iiclr-17757	177	16	regarding	regard	VERB
iiclr-17757	177	17	the	the	DET
iiclr-17757	177	18	redactions	redaction	NOUN
iiclr-17757	177	19	from	from	ADP
iiclr-17757	177	20	the	the	DET
iiclr-17757	177	21	text	text	NOUN
iiclr-17757	177	22	of	of	ADP
iiclr-17757	177	23	the	the	DET
iiclr-17757	177	24	plr	plr	NOUN
iiclr-17757	177	25	.	.	PUNCT
iiclr-17757	178	1	see	see	VERB
iiclr-17757	178	2	i	i	PRON
iiclr-17757	178	3	d.	d.	PROPN
iiclr-17757	178	4	as	as	ADP
iiclr-17757	178	5	a	a	DET
iiclr-17757	178	6	general	general	ADJ
iiclr-17757	178	7	rule	rule	NOUN
iiclr-17757	178	8	,	,	PUNCT
iiclr-17757	178	9	the	the	DET
iiclr-17757	178	10	irs	irs	PROPN
iiclr-17757	178	11	will	will	AUX
iiclr-17757	178	12	not	not	PART
iiclr-17757	178	13	consider	consider	VERB
iiclr-17757	178	14	deleting	delete	VERB
iiclr-17757	178	15	material	material	NOUN
iiclr-17757	178	16	that	that	PRON
iiclr-17757	178	17	was	be	AUX
iiclr-17757	178	18	not	not	PART
iiclr-17757	178	19	proposed	propose	VERB
iiclr-17757	178	20	to	to	PART
iiclr-17757	178	21	be	be	AUX
iiclr-17757	178	22	deleted	delete	VERB
iiclr-17757	178	23	before	before	SCONJ
iiclr-17757	178	24	the	the	DET
iiclr-17757	178	25	irs	irs	PROPN
iiclr-17757	178	26	issued	issue	VERB
iiclr-17757	178	27	the	the	DET
iiclr-17757	178	28	letter	letter	NOUN
iiclr-17757	178	29	ruling	ruling	NOUN
iiclr-17757	178	30	.	.	PUNCT
iiclr-17757	179	1	see	see	VERB
iiclr-17757	179	2	i	i	PRON
iiclr-17757	179	3	d.	d.	PROPN
iiclr-17757	179	4	because	because	SCONJ
iiclr-17757	179	5	disclosure	disclosure	NOUN
iiclr-17757	179	6	of	of	ADP
iiclr-17757	179	7	the	the	DET
iiclr-17757	179	8	underlying	underlie	VERB
iiclr-17757	179	9	transaction	transaction	NOUN
iiclr-17757	179	10	for	for	SCONJ
iiclr-17757	179	11	which	which	DET
iiclr-17757	179	12	advice	advice	NOUN
iiclr-17757	179	13	is	be	AUX
iiclr-17757	179	14	sought	seek	VERB
iiclr-17757	179	15	in	in	ADP
iiclr-17757	179	16	a	a	DET
iiclr-17757	179	17	plr	plr	NOUN
iiclr-17757	179	18	may	may	AUX
iiclr-17757	179	19	be	be	AUX
iiclr-17757	179	20	adverse	adverse	ADJ
iiclr-17757	179	21	to	to	ADP
iiclr-17757	179	22	the	the	DET
iiclr-17757	179	23	taxpayer	taxpayer	NOUN
iiclr-17757	179	24	for	for	ADP
iiclr-17757	179	25	business	business	NOUN
iiclr-17757	179	26	purposes	purpose	NOUN
iiclr-17757	179	27	,	,	PUNCT
iiclr-17757	179	28	a	a	DET
iiclr-17757	179	29	taxpayer	taxpayer	NOUN
iiclr-17757	179	30	may	may	AUX
iiclr-17757	179	31	receive	receive	VERB
iiclr-17757	179	32	permission	permission	NOUN
iiclr-17757	179	33	from	from	ADP
iiclr-17757	179	34	the	the	DET
iiclr-17757	179	35	cir	cir	NOUN
iiclr-17757	179	36	to	to	PART
iiclr-17757	179	37	conceal	conceal	VERB
iiclr-17757	179	38	the	the	DET
iiclr-17757	179	39	information	information	NOUN
iiclr-17757	179	40	until	until	SCONJ
iiclr-17757	179	41	the	the	DET
iiclr-17757	179	42	underlying	underlying	ADJ
iiclr-17757	179	43	transaction	transaction	NOUN
iiclr-17757	179	44	is	be	AUX
iiclr-17757	179	45	complete	complete	ADJ
iiclr-17757	179	46	.	.	PUNCT
iiclr-17757	180	1	see	see	VERB
iiclr-17757	180	2	i	i	PRON
iiclr-17757	180	3	d.	d.	PROPN
iiclr-17757	180	4	27	27	NUM
iiclr-17757	180	5	.	.	PUNCT
iiclr-17757	181	1	see	see	VERB
iiclr-17757	181	2	rev	rev	PROPN
iiclr-17757	181	3	.	.	PROPN
iiclr-17757	181	4	proc	proc	PROPN
iiclr-17757	181	5	.	.	PUNCT
iiclr-17757	182	1	2002	2002	NUM
iiclr-17757	182	2	-	-	SYM
iiclr-17757	182	3	1	1	NUM
iiclr-17757	182	4	§	§	PROPN
iiclr-17757	182	5	8.01(12	8.01(12	NUM
iiclr-17757	182	6	)	)	PUNCT
iiclr-17757	182	7	,	,	PUNCT
iiclr-17757	182	8	2002	2002	NUM
iiclr-17757	182	9	-	-	SYM
iiclr-17757	182	10	1	1	NUM
iiclr-17757	182	11	i.r.b	i.r.b	NOUN
iiclr-17757	182	12	.	.	PUNCT
iiclr-17757	183	1	1	1	X
iiclr-17757	183	2	.	.	X
iiclr-17757	183	3	the	the	DET
iiclr-17757	183	4	taxpayer	taxpayer	NOUN
iiclr-17757	183	5	or	or	CCONJ
iiclr-17757	183	6	the	the	DET
iiclr-17757	183	7	taxpayer	taxpayer	NOUN
iiclr-17757	183	8	's	's	PART
iiclr-17757	183	9	authorized	authorize	VERB
iiclr-17757	183	10	representative	representative	NOUN
iiclr-17757	183	11	must	must	AUX
iiclr-17757	183	12	sign	sign	VERB
iiclr-17757	183	13	and	and	CCONJ
iiclr-17757	183	14	date	date	VERB
iiclr-17757	183	15	the	the	DET
iiclr-17757	183	16	request	request	NOUN
iiclr-17757	183	17	for	for	ADP
iiclr-17757	183	18	a	a	DET
iiclr-17757	183	19	letter	letter	NOUN
iiclr-17757	183	20	ruling	ruling	NOUN
iiclr-17757	183	21	.	.	PUNCT
iiclr-17757	184	1	see	see	VERB
iiclr-17757	184	2	i	i	PRON
iiclr-17757	184	3	d.	d.	PROPN
iiclr-17757	184	4	"	"	PUNCT
iiclr-17757	184	5	a	a	DET
iiclr-17757	184	6	stamped	stamped	ADJ
iiclr-17757	184	7	signature	signature	NOUN
iiclr-17757	184	8	is	be	AUX
iiclr-17757	184	9	not	not	PART
iiclr-17757	184	10	permitted	permit	VERB
iiclr-17757	184	11	.	.	PUNCT
iiclr-17757	184	12	"	"	PUNCT
iiclr-17757	185	1	i	i	PRON
iiclr-17757	185	2	d.	d.	PROPN
iiclr-17757	185	3	20021	20021	NUM
iiclr-17757	185	4	ind	ind	PROPN
iiclr-17757	185	5	.	.	PUNCT
iiclr-17757	186	1	int'l	int'l	PROPN
iiclr-17757	186	2	&	&	CCONJ
iiclr-17757	186	3	comp	comp	PROPN
iiclr-17757	186	4	.	.	PUNCT
iiclr-17757	187	1	l.	l.	PROPN
iiclr-17757	187	2	rev	rev	PROPN
iiclr-17757	187	3	.	.	PROPN
iiclr-17757	187	4	and	and	CCONJ
iiclr-17757	187	5	penalty	penalty	NOUN
iiclr-17757	187	6	of	of	ADP
iiclr-17757	187	7	perjury	perjury	NOUN
iiclr-17757	187	8	statement	statement	NOUN
iiclr-17757	187	9	.	.	PUNCT
iiclr-17757	187	10	"	"	PUNCT
iiclr-17757	188	1	finally	finally	ADV
iiclr-17757	188	2	,	,	PUNCT
iiclr-17757	188	3	the	the	DET
iiclr-17757	188	4	taxpayer	taxpayer	NOUN
iiclr-17757	188	5	must	must	AUX
iiclr-17757	188	6	complete	complete	VERB
iiclr-17757	188	7	and	and	CCONJ
iiclr-17757	188	8	submit	submit	VERB
iiclr-17757	188	9	the	the	DET
iiclr-17757	188	10	checklist	checklist	NOUN
iiclr-17757	188	11	provided	provide	VERB
iiclr-17757	188	12	by	by	ADP
iiclr-17757	188	13	the	the	DET
iiclr-17757	188	14	irs.29	irs.29	NOUN
iiclr-17757	188	15	the	the	DET
iiclr-17757	188	16	amount	amount	NOUN
iiclr-17757	188	17	of	of	ADP
iiclr-17757	188	18	the	the	DET
iiclr-17757	188	19	user	user	NOUN
iiclr-17757	188	20	fee	fee	NOUN
iiclr-17757	188	21	is	be	AUX
iiclr-17757	188	22	$	$	SYM
iiclr-17757	188	23	600	600	NUM
iiclr-17757	188	24	,	,	PUNCT
iiclr-17757	188	25	$	$	SYM
iiclr-17757	188	26	1,200	1,200	NUM
iiclr-17757	188	27	or	or	CCONJ
iiclr-17757	188	28	$	$	SYM
iiclr-17757	188	29	6,000	6,000	NUM
iiclr-17757	188	30	depending	depend	VERB
iiclr-17757	188	31	on	on	ADP
iiclr-17757	188	32	the	the	DET
iiclr-17757	188	33	transaction	transaction	NOUN
iiclr-17757	188	34	proposed	propose	VERB
iiclr-17757	188	35	but	but	CCONJ
iiclr-17757	188	36	may	may	AUX
iiclr-17757	188	37	be	be	AUX
iiclr-17757	188	38	reduced	reduce	VERB
iiclr-17757	188	39	based	base	VERB
iiclr-17757	188	40	upon	upon	SCONJ
iiclr-17757	188	41	the	the	DET
iiclr-17757	188	42	taxpayer	taxpayer	NOUN
iiclr-17757	188	43	's	's	PART
iiclr-17757	188	44	gross	gross	ADJ
iiclr-17757	188	45	income	income	NOUN
iiclr-17757	188	46	.	.	PUNCT
iiclr-17757	188	47	"	"	PUNCT
iiclr-17757	189	1	completed	complete	VERB
iiclr-17757	189	2	requests	request	NOUN
iiclr-17757	189	3	are	be	AUX
iiclr-17757	189	4	submitted	submit	VERB
iiclr-17757	189	5	to	to	ADP
iiclr-17757	189	6	the	the	DET
iiclr-17757	189	7	appropriate	appropriate	ADJ
iiclr-17757	189	8	division	division	NOUN
iiclr-17757	189	9	of	of	ADP
iiclr-17757	189	10	the	the	DET
iiclr-17757	189	11	associate	associate	ADJ
iiclr-17757	189	12	chief	chief	ADJ
iiclr-17757	189	13	counsel	counsel	NOUN
iiclr-17757	189	14	or	or	CCONJ
iiclr-17757	189	15	division	division	NOUN
iiclr-17757	189	16	counsel	counsel	NOUN
iiclr-17757	189	17	/	/	SYM
iiclr-17757	189	18	associate	associate	NOUN
iiclr-17757	189	19	chief	chief	ADJ
iiclr-17757	189	20	counsel	counsel	NOUN
iiclr-17757	189	21	and	and	CCONJ
iiclr-17757	189	22	marked	mark	VERB
iiclr-17757	189	23	"	"	PUNCT
iiclr-17757	189	24	ruling	rule	VERB
iiclr-17757	189	25	request	request	NOUN
iiclr-17757	189	26	submission	submission	NOUN
iiclr-17757	189	27	.	.	PUNCT
iiclr-17757	189	28	'	'	PUNCT
iiclr-17757	190	1	once	once	ADV
iiclr-17757	190	2	the	the	DET
iiclr-17757	190	3	request	request	NOUN
iiclr-17757	190	4	has	have	AUX
iiclr-17757	190	5	been	be	AUX
iiclr-17757	190	6	submitted	submit	VERB
iiclr-17757	190	7	(	(	PUNCT
iiclr-17757	190	8	but	but	CCONJ
iiclr-17757	190	9	before	before	SCONJ
iiclr-17757	190	10	the	the	DET
iiclr-17757	190	11	letter	letter	NOUN
iiclr-17757	190	12	ruling	ruling	NOUN
iiclr-17757	190	13	has	have	AUX
iiclr-17757	190	14	been	be	AUX
iiclr-17757	190	15	issued	issue	VERB
iiclr-17757	190	16	)	)	PUNCT
iiclr-17757	190	17	,	,	PUNCT
iiclr-17757	190	18	the	the	DET
iiclr-17757	190	19	taxpayer	taxpayer	NOUN
iiclr-17757	190	20	has	have	VERB
iiclr-17757	190	21	an	an	DET
iiclr-17757	190	22	affirmative	affirmative	ADJ
iiclr-17757	190	23	duty	duty	NOUN
iiclr-17757	190	24	to	to	PART
iiclr-17757	190	25	notify	notify	VERB
iiclr-17757	190	26	the	the	DET
iiclr-17757	190	27	irs	irs	PROPN
iiclr-17757	190	28	national	national	ADJ
iiclr-17757	190	29	office	office	NOUN
iiclr-17757	190	30	of	of	ADP
iiclr-17757	190	31	circumstances	circumstance	NOUN
iiclr-17757	190	32	affecting	affect	VERB
iiclr-17757	190	33	the	the	DET
iiclr-17757	190	34	determination	determination	NOUN
iiclr-17757	190	35	of	of	ADP
iiclr-17757	190	36	the	the	DET
iiclr-17757	190	37	ruling	ruling	NOUN
iiclr-17757	190	38	or	or	CCONJ
iiclr-17757	190	39	of	of	ADP
iiclr-17757	190	40	a	a	DET
iiclr-17757	190	41	related	related	ADJ
iiclr-17757	190	42	examination	examination	NOUN
iiclr-17757	190	43	.	.	PUNCT
iiclr-17757	191	1	2	2	NUM
iiclr-17757	191	2	c.	c.	NOUN
iiclr-17757	191	3	processing	processing	NOUN
iiclr-17757	191	4	of	of	ADP
iiclr-17757	191	5	a	a	DET
iiclr-17757	191	6	plr	plr	NOUN
iiclr-17757	191	7	request	request	NOUN
iiclr-17757	191	8	by	by	ADP
iiclr-17757	191	9	the	the	DET
iiclr-17757	191	10	irs	irs	PROPN
iiclr-17757	191	11	national	national	ADJ
iiclr-17757	191	12	office	office	NOUN
iiclr-17757	191	13	the	the	DET
iiclr-17757	191	14	technical	technical	PROPN
iiclr-17757	191	15	services	service	NOUN
iiclr-17757	191	16	staff	staff	NOUN
iiclr-17757	191	17	of	of	ADP
iiclr-17757	191	18	the	the	DET
iiclr-17757	191	19	associate	associate	ADJ
iiclr-17757	191	20	chief	chief	ADJ
iiclr-17757	191	21	counsel	counsel	NOUN
iiclr-17757	191	22	for	for	ADP
iiclr-17757	191	23	procedure	procedure	NOUN
iiclr-17757	191	24	and	and	CCONJ
iiclr-17757	191	25	administration	administration	NOUN
iiclr-17757	191	26	receives	receive	VERB
iiclr-17757	191	27	and	and	CCONJ
iiclr-17757	191	28	processes	process	VERB
iiclr-17757	191	29	plr	plr	NOUN
iiclr-17757	191	30	requests	request	NOUN
iiclr-17757	191	31	by	by	ADP
iiclr-17757	191	32	accepting	accept	VERB
iiclr-17757	191	33	the	the	DET
iiclr-17757	191	34	user	user	NOUN
iiclr-17757	191	35	fee	fee	NOUN
iiclr-17757	191	36	and	and	CCONJ
iiclr-17757	191	37	forwarding	forward	VERB
iiclr-17757	191	38	the	the	DET
iiclr-17757	191	39	completed	complete	VERB
iiclr-17757	191	40	applications	application	NOUN
iiclr-17757	191	41	to	to	ADP
iiclr-17757	191	42	the	the	DET
iiclr-17757	191	43	appropriate	appropriate	ADJ
iiclr-17757	191	44	chief	chief	ADJ
iiclr-17757	191	45	counsel	counsel	NOUN
iiclr-17757	191	46	division	division	NOUN
iiclr-17757	191	47	.	.	PUNCT
iiclr-17757	192	1	3	3	NUM
iiclr-17757	192	2	within	within	ADP
iiclr-17757	192	3	twenty	twenty	NUM
iiclr-17757	192	4	-	-	PUNCT
iiclr-17757	192	5	one	one	NUM
iiclr-17757	192	6	days	day	NOUN
iiclr-17757	192	7	of	of	ADP
iiclr-17757	192	8	receiving	receive	VERB
iiclr-17757	192	9	the	the	DET
iiclr-17757	192	10	request	request	NOUN
iiclr-17757	192	11	,	,	PUNCT
iiclr-17757	192	12	an	an	DET
iiclr-17757	192	13	irs	irs	PROPN
iiclr-17757	192	14	representative	representative	NOUN
iiclr-17757	192	15	contacts	contact	NOUN
iiclr-17757	192	16	the	the	DET
iiclr-17757	192	17	taxpayer	taxpayer	NOUN
iiclr-17757	192	18	to	to	PART
iiclr-17757	192	19	discuss	discuss	VERB
iiclr-17757	192	20	procedural	procedural	ADJ
iiclr-17757	192	21	and	and	CCONJ
iiclr-17757	192	22	28	28	NUM
iiclr-17757	192	23	.	.	PUNCT
iiclr-17757	193	1	see	see	VERB
iiclr-17757	193	2	rev	rev	PROPN
iiclr-17757	193	3	.	.	PROPN
iiclr-17757	193	4	proc	proc	PROPN
iiclr-17757	193	5	.	.	PUNCT
iiclr-17757	194	1	2002	2002	NUM
iiclr-17757	194	2	-	-	SYM
iiclr-17757	194	3	1	1	NUM
iiclr-17757	194	4	§	§	PROPN
iiclr-17757	194	5	8.01(15)(a	8.01(15)(a	NUM
iiclr-17757	194	6	)	)	PUNCT
iiclr-17757	194	7	,	,	PUNCT
iiclr-17757	194	8	2002	2002	NUM
iiclr-17757	194	9	-	-	SYM
iiclr-17757	194	10	1	1	NUM
iiclr-17757	194	11	i.r.b	i.r.b	NOUN
iiclr-17757	194	12	.	.	PUNCT
iiclr-17757	195	1	1	1	X
iiclr-17757	195	2	.	.	X
iiclr-17757	195	3	a	a	DET
iiclr-17757	195	4	letter	letter	NOUN
iiclr-17757	195	5	ruling	rule	VERB
iiclr-17757	195	6	request	request	NOUN
iiclr-17757	195	7	or	or	CCONJ
iiclr-17757	195	8	changes	change	NOUN
iiclr-17757	195	9	in	in	ADP
iiclr-17757	195	10	the	the	DET
iiclr-17757	195	11	request	request	NOUN
iiclr-17757	195	12	must	must	AUX
iiclr-17757	195	13	be	be	AUX
iiclr-17757	195	14	accompanied	accompany	VERB
iiclr-17757	195	15	by	by	ADP
iiclr-17757	195	16	the	the	DET
iiclr-17757	195	17	following	follow	VERB
iiclr-17757	195	18	penalties	penalty	NOUN
iiclr-17757	195	19	of	of	ADP
iiclr-17757	195	20	perjury	perjury	NOUN
iiclr-17757	195	21	statement	statement	NOUN
iiclr-17757	195	22	:	:	PUNCT
iiclr-17757	195	23	under	under	ADP
iiclr-17757	195	24	penalties	penalty	NOUN
iiclr-17757	195	25	of	of	ADP
iiclr-17757	195	26	perjury	perjury	NOUN
iiclr-17757	195	27	,	,	PUNCT
iiclr-17757	195	28	i	i	PRON
iiclr-17757	195	29	declare	declare	VERB
iiclr-17757	195	30	that	that	SCONJ
iiclr-17757	195	31	i	i	PRON
iiclr-17757	195	32	have	have	AUX
iiclr-17757	195	33	examined	examine	VERB
iiclr-17757	195	34	[	[	PUNCT
iiclr-17757	195	35	insert	insert	NOUN
iiclr-17757	195	36	,	,	PUNCT
iiclr-17757	195	37	as	as	ADP
iiclr-17757	195	38	appropriate	appropriate	ADJ
iiclr-17757	195	39	:	:	PUNCT
iiclr-17757	195	40	this	this	DET
iiclr-17757	195	41	request	request	NOUN
iiclr-17757	195	42	or	or	CCONJ
iiclr-17757	195	43	this	this	DET
iiclr-17757	195	44	modification	modification	NOUN
iiclr-17757	195	45	to	to	ADP
iiclr-17757	195	46	the	the	DET
iiclr-17757	195	47	request	request	NOUN
iiclr-17757	195	48	]	]	PUNCT
iiclr-17757	195	49	,	,	PUNCT
iiclr-17757	195	50	including	include	VERB
iiclr-17757	195	51	accompanying	accompany	VERB
iiclr-17757	195	52	documents	document	NOUN
iiclr-17757	195	53	,	,	PUNCT
iiclr-17757	195	54	and	and	CCONJ
iiclr-17757	195	55	,	,	PUNCT
iiclr-17757	195	56	to	to	ADP
iiclr-17757	195	57	the	the	DET
iiclr-17757	195	58	best	good	ADJ
iiclr-17757	195	59	of	of	ADP
iiclr-17757	195	60	my	my	PRON
iiclr-17757	195	61	knowledge	knowledge	NOUN
iiclr-17757	195	62	and	and	CCONJ
iiclr-17757	195	63	belief	belief	NOUN
iiclr-17757	195	64	,	,	PUNCT
iiclr-17757	195	65	[	[	X
iiclr-17757	195	66	insert	insert	NOUN
iiclr-17757	195	67	,	,	PUNCT
iiclr-17757	195	68	as	as	ADP
iiclr-17757	195	69	appropriate	appropriate	ADJ
iiclr-17757	195	70	:	:	PUNCT
iiclr-17757	195	71	the	the	DET
iiclr-17757	195	72	request	request	NOUN
iiclr-17757	195	73	or	or	CCONJ
iiclr-17757	195	74	the	the	DET
iiclr-17757	195	75	modification	modification	NOUN
iiclr-17757	195	76	]	]	PUNCT
iiclr-17757	195	77	contains	contain	VERB
iiclr-17757	195	78	all	all	DET
iiclr-17757	195	79	the	the	DET
iiclr-17757	195	80	relevant	relevant	ADJ
iiclr-17757	195	81	facts	fact	NOUN
iiclr-17757	195	82	relating	relate	VERB
iiclr-17757	195	83	to	to	ADP
iiclr-17757	195	84	the	the	DET
iiclr-17757	195	85	request	request	NOUN
iiclr-17757	195	86	,	,	PUNCT
iiclr-17757	195	87	and	and	CCONJ
iiclr-17757	195	88	such	such	ADJ
iiclr-17757	195	89	facts	fact	NOUN
iiclr-17757	195	90	are	be	AUX
iiclr-17757	195	91	true	true	ADJ
iiclr-17757	195	92	,	,	PUNCT
iiclr-17757	195	93	correct	correct	ADJ
iiclr-17757	195	94	,	,	PUNCT
iiclr-17757	195	95	and	and	CCONJ
iiclr-17757	195	96	complete	complete	ADJ
iiclr-17757	195	97	.	.	PUNCT
iiclr-17757	196	1	i	i	PRON
iiclr-17757	196	2	d.	d.	PROPN
iiclr-17757	196	3	(	(	PUNCT
iiclr-17757	196	4	bracketed	bracket	VERB
iiclr-17757	196	5	material	material	NOUN
iiclr-17757	196	6	in	in	ADP
iiclr-17757	196	7	original	original	ADJ
iiclr-17757	196	8	)	)	PUNCT
iiclr-17757	196	9	.	.	PUNCT
iiclr-17757	197	1	the	the	DET
iiclr-17757	197	2	declaration	declaration	NOUN
iiclr-17757	197	3	must	must	AUX
iiclr-17757	197	4	be	be	AUX
iiclr-17757	197	5	signed	sign	VERB
iiclr-17757	197	6	and	and	CCONJ
iiclr-17757	197	7	dated	date	VERB
iiclr-17757	197	8	by	by	ADP
iiclr-17757	197	9	the	the	DET
iiclr-17757	197	10	taxpayer	taxpayer	NOUN
iiclr-17757	197	11	,	,	PUNCT
iiclr-17757	197	12	not	not	PART
iiclr-17757	197	13	the	the	DET
iiclr-17757	197	14	taxpayer	taxpayer	NOUN
iiclr-17757	197	15	's	's	PART
iiclr-17757	197	16	representative	representative	NOUN
iiclr-17757	197	17	.	.	PUNCT
iiclr-17757	198	1	see	see	VERB
iiclr-17757	198	2	i	i	PRON
iiclr-17757	198	3	d.	d.	PROPN
iiclr-17757	198	4	§	§	PROPN
iiclr-17757	198	5	8.01(15)(b	8.01(15)(b	NUM
iiclr-17757	198	6	)	)	PUNCT
iiclr-17757	198	7	.	.	PUNCT
iiclr-17757	199	1	a	a	DET
iiclr-17757	199	2	person	person	NOUN
iiclr-17757	199	3	who	who	PRON
iiclr-17757	199	4	signs	sign	VERB
iiclr-17757	199	5	on	on	ADP
iiclr-17757	199	6	behalf	behalf	NOUN
iiclr-17757	199	7	of	of	ADP
iiclr-17757	199	8	a	a	DET
iiclr-17757	199	9	corporate	corporate	ADJ
iiclr-17757	199	10	taxpayer	taxpayer	NOUN
iiclr-17757	199	11	must	must	AUX
iiclr-17757	199	12	be	be	AUX
iiclr-17757	199	13	an	an	DET
iiclr-17757	199	14	officer	officer	NOUN
iiclr-17757	199	15	of	of	ADP
iiclr-17757	199	16	the	the	DET
iiclr-17757	199	17	corporation	corporation	NOUN
iiclr-17757	199	18	with	with	ADP
iiclr-17757	199	19	personal	personal	ADJ
iiclr-17757	199	20	knowledge	knowledge	NOUN
iiclr-17757	199	21	of	of	ADP
iiclr-17757	199	22	the	the	DET
iiclr-17757	199	23	facts	fact	NOUN
iiclr-17757	199	24	submitted	submit	VERB
iiclr-17757	199	25	in	in	ADP
iiclr-17757	199	26	the	the	DET
iiclr-17757	199	27	request	request	NOUN
iiclr-17757	199	28	and	and	CCONJ
iiclr-17757	199	29	whose	whose	DET
iiclr-17757	199	30	duties	duty	NOUN
iiclr-17757	199	31	expand	expand	VERB
iiclr-17757	199	32	beyond	beyond	ADP
iiclr-17757	199	33	obtaining	obtain	VERB
iiclr-17757	199	34	a	a	DET
iiclr-17757	199	35	letter	letter	NOUN
iiclr-17757	199	36	ruling	rule	VERB
iiclr-17757	199	37	from	from	ADP
iiclr-17757	199	38	the	the	DET
iiclr-17757	199	39	irs	irs	PROPN
iiclr-17757	199	40	.	.	PUNCT
iiclr-17757	200	1	see	see	VERB
iiclr-17757	200	2	i	i	PRON
iiclr-17757	200	3	d.	d.	PROPN
iiclr-17757	200	4	the	the	DET
iiclr-17757	200	5	signor	signor	NOUN
iiclr-17757	200	6	for	for	ADP
iiclr-17757	200	7	a	a	DET
iiclr-17757	200	8	trust	trust	NOUN
iiclr-17757	200	9	,	,	PUNCT
iiclr-17757	200	10	partnership	partnership	NOUN
iiclr-17757	200	11	,	,	PUNCT
iiclr-17757	200	12	or	or	CCONJ
iiclr-17757	200	13	limited	limited	ADJ
iiclr-17757	200	14	liability	liability	NOUN
iiclr-17757	200	15	company	company	NOUN
iiclr-17757	200	16	must	must	AUX
iiclr-17757	200	17	have	have	VERB
iiclr-17757	200	18	personal	personal	ADJ
iiclr-17757	200	19	knowledge	knowledge	NOUN
iiclr-17757	200	20	of	of	ADP
iiclr-17757	200	21	the	the	DET
iiclr-17757	200	22	facts	fact	NOUN
iiclr-17757	200	23	submitted	submit	VERB
iiclr-17757	200	24	.	.	PUNCT
iiclr-17757	201	1	see	see	VERB
iiclr-17757	201	2	i	i	PRON
iiclr-17757	201	3	d.	d.	PROPN
iiclr-17757	201	4	29	29	NUM
iiclr-17757	201	5	.	.	PUNCT
iiclr-17757	202	1	see	see	VERB
iiclr-17757	202	2	rev	rev	PROPN
iiclr-17757	202	3	.	.	PROPN
iiclr-17757	202	4	proc	proc	PROPN
iiclr-17757	202	5	.	.	PUNCT
iiclr-17757	203	1	2002	2002	NUM
iiclr-17757	203	2	-	-	SYM
iiclr-17757	203	3	1	1	NUM
iiclr-17757	203	4	,	,	PUNCT
iiclr-17757	203	5	1	1	NUM
iiclr-17757	203	6	i.r.b	i.r.b	NOUN
iiclr-17757	203	7	.	.	PUNCT
iiclr-17757	204	1	at	at	ADP
iiclr-17757	204	2	app	app	PROPN
iiclr-17757	204	3	.	.	PUNCT
iiclr-17757	205	1	c.	c.	NOUN
iiclr-17757	205	2	these	these	DET
iiclr-17757	205	3	materials	material	NOUN
iiclr-17757	205	4	are	be	AUX
iiclr-17757	205	5	published	publish	VERB
iiclr-17757	205	6	to	to	PART
iiclr-17757	205	7	assist	assist	VERB
iiclr-17757	205	8	the	the	DET
iiclr-17757	205	9	taxpayer	taxpayer	NOUN
iiclr-17757	205	10	in	in	ADP
iiclr-17757	205	11	preparing	prepare	VERB
iiclr-17757	205	12	plr	plr	NOUN
iiclr-17757	205	13	requests	request	NOUN
iiclr-17757	205	14	and	and	CCONJ
iiclr-17757	205	15	to	to	PART
iiclr-17757	205	16	expedite	expedite	VERB
iiclr-17757	205	17	processing	process	VERB
iiclr-17757	205	18	the	the	DET
iiclr-17757	205	19	ruling	ruling	NOUN
iiclr-17757	205	20	.	.	PUNCT
iiclr-17757	206	1	see	see	VERB
iiclr-17757	206	2	i	i	PRON
iiclr-17757	206	3	d.	d.	PROPN
iiclr-17757	206	4	30	30	NUM
iiclr-17757	206	5	.	.	PUNCT
iiclr-17757	207	1	see	see	VERB
iiclr-17757	207	2	rev	rev	PROPN
iiclr-17757	207	3	.	.	PROPN
iiclr-17757	207	4	proc	proc	PROPN
iiclr-17757	207	5	.	.	PUNCT
iiclr-17757	208	1	2002	2002	NUM
iiclr-17757	208	2	-	-	SYM
iiclr-17757	208	3	1	1	NUM
iiclr-17757	208	4	§	§	PROPN
iiclr-17757	208	5	15.05	15.05	NUM
iiclr-17757	208	6	(	(	PUNCT
iiclr-17757	208	7	user	user	NOUN
iiclr-17757	208	8	fee	fee	NOUN
iiclr-17757	208	9	)	)	PUNCT
iiclr-17757	208	10	,	,	PUNCT
iiclr-17757	208	11	app	app	PROPN
iiclr-17757	208	12	.	.	PUNCT
iiclr-17757	208	13	a(2)(a	a(2)(a	PROPN
iiclr-17757	208	14	-	-	PUNCT
iiclr-17757	208	15	d	d	NOUN
iiclr-17757	208	16	)	)	PUNCT
iiclr-17757	208	17	(	(	PUNCT
iiclr-17757	208	18	same	same	ADJ
iiclr-17757	208	19	)	)	PUNCT
iiclr-17757	208	20	,	,	PUNCT
iiclr-17757	208	21	2002	2002	NUM
iiclr-17757	208	22	-	-	SYM
iiclr-17757	208	23	1	1	NUM
iiclr-17757	208	24	i.r.b	i.r.b	NOUN
iiclr-17757	208	25	.	.	PUNCT
iiclr-17757	209	1	1	1	X
iiclr-17757	209	2	.	.	PUNCT
iiclr-17757	210	1	the	the	DET
iiclr-17757	210	2	fees	fee	NOUN
iiclr-17757	210	3	may	may	AUX
iiclr-17757	210	4	be	be	AUX
iiclr-17757	210	5	reduced	reduce	VERB
iiclr-17757	210	6	to	to	ADP
iiclr-17757	210	7	$	$	SYM
iiclr-17757	210	8	500	500	NUM
iiclr-17757	210	9	if	if	SCONJ
iiclr-17757	210	10	the	the	DET
iiclr-17757	210	11	request	request	NOUN
iiclr-17757	210	12	concerns	concern	VERB
iiclr-17757	210	13	a	a	DET
iiclr-17757	210	14	personal	personal	ADJ
iiclr-17757	210	15	tax	tax	NOUN
iiclr-17757	210	16	issue	issue	NOUN
iiclr-17757	210	17	of	of	ADP
iiclr-17757	210	18	an	an	DET
iiclr-17757	210	19	individual	individual	ADJ
iiclr-17757	210	20	taxpayer	taxpayer	NOUN
iiclr-17757	210	21	and	and	CCONJ
iiclr-17757	210	22	his	his	PRON
iiclr-17757	210	23	or	or	CCONJ
iiclr-17757	210	24	her	her	PRON
iiclr-17757	210	25	gross	gross	ADJ
iiclr-17757	210	26	income	income	NOUN
iiclr-17757	210	27	is	be	AUX
iiclr-17757	210	28	less	less	ADJ
iiclr-17757	210	29	than	than	ADP
iiclr-17757	210	30	$	$	SYM
iiclr-17757	210	31	250,000	250,000	NUM
iiclr-17757	210	32	or	or	CCONJ
iiclr-17757	210	33	pertains	pertain	VERB
iiclr-17757	210	34	to	to	ADP
iiclr-17757	210	35	a	a	DET
iiclr-17757	210	36	business	business	NOUN
iiclr-17757	210	37	tax	tax	NOUN
iiclr-17757	210	38	issue	issue	NOUN
iiclr-17757	210	39	and	and	CCONJ
iiclr-17757	210	40	the	the	DET
iiclr-17757	210	41	taxpayer	taxpayer	NOUN
iiclr-17757	210	42	's	's	PART
iiclr-17757	210	43	gross	gross	ADJ
iiclr-17757	210	44	income	income	NOUN
iiclr-17757	210	45	is	be	AUX
iiclr-17757	210	46	less	less	ADJ
iiclr-17757	210	47	than	than	ADP
iiclr-17757	210	48	$	$	SYM
iiclr-17757	210	49	1,000,000	1,000,000	NUM
iiclr-17757	210	50	.	.	PUNCT
iiclr-17757	211	1	see	see	VERB
iiclr-17757	211	2	i	i	PRON
iiclr-17757	211	3	d.	d.	PROPN
iiclr-17757	211	4	at	at	ADP
iiclr-17757	211	5	app	app	PROPN
iiclr-17757	211	6	.	.	PUNCT
iiclr-17757	212	1	a	a	DET
iiclr-17757	212	2	(	(	PUNCT
iiclr-17757	212	3	a)(4)(a)-(b	a)(4)(a)-(b	ADJ
iiclr-17757	212	4	)	)	PUNCT
iiclr-17757	212	5	.	.	PUNCT
iiclr-17757	213	1	these	these	DET
iiclr-17757	213	2	fees	fee	NOUN
iiclr-17757	213	3	are	be	AUX
iiclr-17757	213	4	also	also	ADV
iiclr-17757	213	5	reduced	reduce	VERB
iiclr-17757	213	6	if	if	SCONJ
iiclr-17757	213	7	the	the	DET
iiclr-17757	213	8	rulings	ruling	NOUN
iiclr-17757	213	9	are	be	AUX
iiclr-17757	213	10	additional	additional	ADJ
iiclr-17757	213	11	requests	request	NOUN
iiclr-17757	213	12	that	that	PRON
iiclr-17757	213	13	are	be	AUX
iiclr-17757	213	14	substantially	substantially	ADV
iiclr-17757	213	15	the	the	DET
iiclr-17757	213	16	same	same	ADJ
iiclr-17757	213	17	as	as	ADP
iiclr-17757	213	18	those	those	PRON
iiclr-17757	213	19	previously	previously	ADV
iiclr-17757	213	20	requested	request	VERB
iiclr-17757	213	21	for	for	ADP
iiclr-17757	213	22	another	another	DET
iiclr-17757	213	23	entity	entity	NOUN
iiclr-17757	213	24	in	in	ADP
iiclr-17757	213	25	a	a	DET
iiclr-17757	213	26	control	control	NOUN
iiclr-17757	213	27	group	group	NOUN
iiclr-17757	213	28	.	.	PUNCT
iiclr-17757	214	1	see	see	VERB
iiclr-17757	214	2	i	i	PRON
iiclr-17757	214	3	d.	d.	PROPN
iiclr-17757	214	4	at	at	ADP
iiclr-17757	214	5	app	app	PROPN
iiclr-17757	214	6	.	.	PUNCT
iiclr-17757	215	1	a	a	DET
iiclr-17757	215	2	(	(	PUNCT
iiclr-17757	215	3	a)(5	a)(5	PROPN
iiclr-17757	215	4	)	)	PUNCT
iiclr-17757	215	5	.	.	PUNCT
iiclr-17757	216	1	31	31	NUM
iiclr-17757	216	2	.	.	PUNCT
iiclr-17757	217	1	see	see	VERB
iiclr-17757	217	2	rev	rev	PROPN
iiclr-17757	217	3	.	.	PROPN
iiclr-17757	217	4	proc	proc	PROPN
iiclr-17757	217	5	.	.	PUNCT
iiclr-17757	218	1	2002	2002	NUM
iiclr-17757	218	2	-	-	SYM
iiclr-17757	218	3	1	1	NUM
iiclr-17757	218	4	§	§	PROPN
iiclr-17757	218	5	8.03(1	8.03(1	NUM
iiclr-17757	218	6	)	)	PUNCT
iiclr-17757	218	7	,	,	PUNCT
iiclr-17757	218	8	2002	2002	NUM
iiclr-17757	218	9	-	-	SYM
iiclr-17757	218	10	1	1	NUM
iiclr-17757	218	11	i.r.b	i.r.b	NOUN
iiclr-17757	218	12	.	.	PUNCT
iiclr-17757	219	1	1	1	X
iiclr-17757	219	2	.	.	X
iiclr-17757	220	1	generally	generally	ADV
iiclr-17757	220	2	,	,	PUNCT
iiclr-17757	220	3	only	only	ADV
iiclr-17757	220	4	the	the	DET
iiclr-17757	220	5	actual	actual	ADJ
iiclr-17757	220	6	request	request	NOUN
iiclr-17757	220	7	for	for	ADP
iiclr-17757	220	8	a	a	DET
iiclr-17757	220	9	plr	plr	NOUN
iiclr-17757	220	10	(	(	PUNCT
iiclr-17757	220	11	with	with	ADP
iiclr-17757	220	12	no	no	DET
iiclr-17757	220	13	additional	additional	ADJ
iiclr-17757	220	14	copies	copy	NOUN
iiclr-17757	220	15	)	)	PUNCT
iiclr-17757	220	16	must	must	AUX
iiclr-17757	220	17	be	be	AUX
iiclr-17757	220	18	submitted	submit	VERB
iiclr-17757	220	19	to	to	ADP
iiclr-17757	220	20	the	the	DET
iiclr-17757	220	21	irs	irs	PROPN
iiclr-17757	220	22	.	.	PUNCT
iiclr-17757	221	1	see	see	VERB
iiclr-17757	221	2	i	i	PRON
iiclr-17757	221	3	d.	d.	PROPN
iiclr-17757	221	4	§	§	PROPN
iiclr-17757	221	5	8.06	8.06	NUM
iiclr-17757	221	6	.	.	PUNCT
iiclr-17757	222	1	32	32	NUM
iiclr-17757	222	2	.	.	PUNCT
iiclr-17757	223	1	see	see	AUX
iiclr-17757	223	2	rev	rev	PROPN
iiclr-17757	223	3	.	.	PROPN
iiclr-17757	223	4	proc	proc	PROPN
iiclr-17757	223	5	.	.	PUNCT
iiclr-17757	224	1	2002	2002	NUM
iiclr-17757	224	2	-	-	SYM
iiclr-17757	224	3	1	1	NUM
iiclr-17757	224	4	§	§	PROPN
iiclr-17757	224	5	8.04	8.04	NUM
iiclr-17757	224	6	,	,	PUNCT
iiclr-17757	224	7	2002	2002	NUM
iiclr-17757	224	8	-	-	SYM
iiclr-17757	224	9	1	1	NUM
iiclr-17757	224	10	i.r.b	i.r.b	NOUN
iiclr-17757	224	11	.	.	PUNCT
iiclr-17757	225	1	1	1	NUM
iiclr-17757	225	2	.	.	X
iiclr-17757	225	3	33	33	NUM
iiclr-17757	225	4	.	.	PUNCT
iiclr-17757	226	1	see	see	AUX
iiclr-17757	226	2	rev	rev	PROPN
iiclr-17757	226	3	.	.	PROPN
iiclr-17757	226	4	proc	proc	PROPN
iiclr-17757	226	5	.	.	PUNCT
iiclr-17757	227	1	2002	2002	NUM
iiclr-17757	227	2	-	-	SYM
iiclr-17757	227	3	1	1	NUM
iiclr-17757	227	4	§	§	PROPN
iiclr-17757	227	5	10.01	10.01	NUM
iiclr-17757	227	6	,	,	PUNCT
iiclr-17757	227	7	2002	2002	NUM
iiclr-17757	227	8	-	-	SYM
iiclr-17757	227	9	1	1	NUM
iiclr-17757	227	10	i.r.b	i.r.b	NOUN
iiclr-17757	227	11	.	.	PUNCT
iiclr-17757	228	1	1	1	X
iiclr-17757	228	2	.	.	PUNCT
iiclr-17757	228	3	the	the	DET
iiclr-17757	228	4	application	application	NOUN
iiclr-17757	228	5	is	be	AUX
iiclr-17757	228	6	then	then	ADV
iiclr-17757	228	7	assigned	assign	VERB
iiclr-17757	228	8	to	to	ADP
iiclr-17757	228	9	a	a	DET
iiclr-17757	228	10	branch	branch	NOUN
iiclr-17757	228	11	of	of	ADP
iiclr-17757	228	12	the	the	DET
iiclr-17757	228	13	chief	chief	ADJ
iiclr-17757	228	14	counsel	counsel	NOUN
iiclr-17757	228	15	division	division	NOUN
iiclr-17757	228	16	.	.	PUNCT
iiclr-17757	229	1	see	see	VERB
iiclr-17757	229	2	i	i	PRON
iiclr-17757	229	3	d.	d.	PROPN
iiclr-17757	230	1	[	[	X
iiclr-17757	230	2	vol	vol	NOUN
iiclr-17757	230	3	.	.	PUNCT
iiclr-17757	231	1	13:1	13:1	NUM
iiclr-17757	231	2	all	all	PRON
iiclr-17757	231	3	's	be	AUX
iiclr-17757	231	4	fair	fair	ADJ
iiclr-17757	231	5	in	in	ADP
iiclr-17757	231	6	love	love	NOUN
iiclr-17757	231	7	,	,	PUNCT
iiclr-17757	231	8	war	war	NOUN
iiclr-17757	231	9	,	,	PUNCT
iiclr-17757	231	10	and	and	CCONJ
iiclr-17757	231	11	taxes	tax	VERB
iiclr-17757	231	12	substantive	substantive	ADJ
iiclr-17757	231	13	issues.34	issues.34	NOUN
iiclr-17757	231	14	if	if	SCONJ
iiclr-17757	231	15	additional	additional	ADJ
iiclr-17757	231	16	information	information	NOUN
iiclr-17757	231	17	is	be	AUX
iiclr-17757	231	18	required	require	VERB
iiclr-17757	231	19	,	,	PUNCT
iiclr-17757	231	20	the	the	DET
iiclr-17757	231	21	irs	irs	PROPN
iiclr-17757	231	22	will	will	AUX
iiclr-17757	231	23	close	close	VERB
iiclr-17757	231	24	the	the	DET
iiclr-17757	231	25	request	request	NOUN
iiclr-17757	231	26	unless	unless	SCONJ
iiclr-17757	231	27	the	the	DET
iiclr-17757	231	28	information	information	NOUN
iiclr-17757	231	29	is	be	AUX
iiclr-17757	231	30	received	receive	VERB
iiclr-17757	231	31	within	within	ADP
iiclr-17757	231	32	twenty	twenty	NUM
iiclr-17757	231	33	-	-	PUNCT
iiclr-17757	231	34	one	one	NUM
iiclr-17757	231	35	days.35	days.35	NOUN
iiclr-17757	231	36	generally	generally	ADV
iiclr-17757	231	37	,	,	PUNCT
iiclr-17757	231	38	after	after	ADP
iiclr-17757	231	39	the	the	DET
iiclr-17757	231	40	conference	conference	NOUN
iiclr-17757	231	41	of	of	ADP
iiclr-17757	231	42	right	right	NOUN
iiclr-17757	231	43	but	but	CCONJ
iiclr-17757	231	44	before	before	SCONJ
iiclr-17757	231	45	the	the	DET
iiclr-17757	231	46	plr	plr	NOUN
iiclr-17757	231	47	is	be	AUX
iiclr-17757	231	48	issued	issue	VERB
iiclr-17757	231	49	,	,	PUNCT
iiclr-17757	231	50	the	the	DET
iiclr-17757	231	51	branch	branch	NOUN
iiclr-17757	231	52	representative	representative	NOUN
iiclr-17757	231	53	informs	inform	VERB
iiclr-17757	231	54	the	the	DET
iiclr-17757	231	55	taxpayer	taxpayer	NOUN
iiclr-17757	231	56	of	of	ADP
iiclr-17757	231	57	the	the	DET
iiclr-17757	231	58	irs	irs	PROPN
iiclr-17757	231	59	's	's	PART
iiclr-17757	231	60	conclusions.36	conclusions.36	NOUN
iiclr-17757	231	61	no	no	DET
iiclr-17757	231	62	informal	informal	ADJ
iiclr-17757	231	63	opinion	opinion	NOUN
iiclr-17757	231	64	can	can	AUX
iiclr-17757	231	65	bind	bind	VERB
iiclr-17757	231	66	the	the	DET
iiclr-17757	231	67	irs	irs	PROPN
iiclr-17757	231	68	or	or	CCONJ
iiclr-17757	231	69	be	be	AUX
iiclr-17757	231	70	relied	rely	VERB
iiclr-17757	231	71	upon	upon	SCONJ
iiclr-17757	231	72	by	by	ADP
iiclr-17757	231	73	a	a	DET
iiclr-17757	231	74	taxpayer	taxpayer	NOUN
iiclr-17757	231	75	as	as	ADP
iiclr-17757	231	76	a	a	DET
iiclr-17757	231	77	basis	basis	NOUN
iiclr-17757	231	78	for	for	ADP
iiclr-17757	231	79	obtaining	obtain	VERB
iiclr-17757	231	80	retroactive	retroactive	ADJ
iiclr-17757	231	81	relief	relief	NOUN
iiclr-17757	231	82	under	under	ADP
iiclr-17757	231	83	section	section	NOUN
iiclr-17757	231	84	7805(b).37	7805(b).37	PROPN
iiclr-17757	231	85	if	if	SCONJ
iiclr-17757	231	86	the	the	DET
iiclr-17757	231	87	irs	irs	PROPN
iiclr-17757	231	88	intends	intend	VERB
iiclr-17757	231	89	to	to	PART
iiclr-17757	231	90	rule	rule	VERB
iiclr-17757	231	91	adversely	adversely	ADV
iiclr-17757	231	92	,	,	PUNCT
iiclr-17757	231	93	the	the	DET
iiclr-17757	231	94	taxpayer	taxpayer	NOUN
iiclr-17757	231	95	is	be	AUX
iiclr-17757	231	96	given	give	VERB
iiclr-17757	231	97	the	the	DET
iiclr-17757	231	98	opportunity	opportunity	NOUN
iiclr-17757	231	99	to	to	PART
iiclr-17757	231	100	withdraw	withdraw	VERB
iiclr-17757	231	101	the	the	DET
iiclr-17757	231	102	plr	plr	NOUN
iiclr-17757	231	103	request	request	NOUN
iiclr-17757	231	104	.	.	PUNCT
iiclr-17757	232	1	8	8	NUM
iiclr-17757	233	1	if	if	SCONJ
iiclr-17757	233	2	it	it	PRON
iiclr-17757	233	3	is	be	AUX
iiclr-17757	233	4	not	not	PART
iiclr-17757	233	5	promptly	promptly	ADV
iiclr-17757	233	6	withdrawn	withdraw	VERB
iiclr-17757	233	7	,	,	PUNCT
iiclr-17757	233	8	the	the	DET
iiclr-17757	233	9	adverse	adverse	ADJ
iiclr-17757	233	10	ruling	ruling	NOUN
iiclr-17757	233	11	will	will	AUX
iiclr-17757	233	12	be	be	AUX
iiclr-17757	233	13	issued.39	issued.39	NOUN
iiclr-17757	233	14	although	although	SCONJ
iiclr-17757	233	15	the	the	DET
iiclr-17757	233	16	irs	irs	PROPN
iiclr-17757	233	17	is	be	AUX
iiclr-17757	233	18	not	not	PART
iiclr-17757	233	19	restricted	restrict	VERB
iiclr-17757	233	20	to	to	ADP
iiclr-17757	233	21	a	a	DET
iiclr-17757	233	22	specified	specify	VERB
iiclr-17757	233	23	amount	amount	NOUN
iiclr-17757	233	24	of	of	ADP
iiclr-17757	233	25	time	time	NOUN
iiclr-17757	233	26	within	within	ADP
iiclr-17757	233	27	which	which	PRON
iiclr-17757	233	28	rulings	ruling	NOUN
iiclr-17757	233	29	must	must	AUX
iiclr-17757	233	30	be	be	AUX
iiclr-17757	233	31	issued	issue	VERB
iiclr-17757	233	32	,	,	PUNCT
iiclr-17757	233	33	there	there	PRON
iiclr-17757	233	34	is	be	VERB
iiclr-17757	233	35	a	a	DET
iiclr-17757	233	36	general	general	ADJ
iiclr-17757	233	37	consensus	consensus	NOUN
iiclr-17757	233	38	that	that	SCONJ
iiclr-17757	233	39	requests	request	NOUN
iiclr-17757	233	40	should	should	AUX
iiclr-17757	233	41	be	be	AUX
iiclr-17757	233	42	processed	process	VERB
iiclr-17757	233	43	and	and	CCONJ
iiclr-17757	233	44	plrs	plrs	NOUN
iiclr-17757	233	45	issued	issue	VERB
iiclr-17757	233	46	as	as	ADV
iiclr-17757	233	47	soon	soon	ADV
iiclr-17757	233	48	as	as	ADP
iiclr-17757	233	49	practicable	practicable	ADJ
iiclr-17757	233	50	.	.	PUNCT
iiclr-17757	233	51	0	0	PUNCT
iiclr-17757	233	52	to	to	PART
iiclr-17757	233	53	facilitate	facilitate	VERB
iiclr-17757	233	54	this	this	DET
iiclr-17757	233	55	goal	goal	NOUN
iiclr-17757	233	56	,	,	PUNCT
iiclr-17757	233	57	timeframes	timeframe	NOUN
iiclr-17757	233	58	within	within	ADP
iiclr-17757	233	59	which	which	PRON
iiclr-17757	233	60	specified	specify	VERB
iiclr-17757	233	61	actions	action	NOUN
iiclr-17757	233	62	must	must	AUX
iiclr-17757	233	63	be	be	AUX
iiclr-17757	233	64	completed	complete	VERB
iiclr-17757	233	65	by	by	ADP
iiclr-17757	233	66	either	either	CCONJ
iiclr-17757	233	67	the	the	DET
iiclr-17757	233	68	irs	irs	PROPN
iiclr-17757	233	69	or	or	CCONJ
iiclr-17757	233	70	the	the	DET
iiclr-17757	233	71	taxpayer	taxpayer	NOUN
iiclr-17757	233	72	are	be	AUX
iiclr-17757	233	73	provided.4	provided.4	NOUN
iiclr-17757	233	74	additionally	additionally	ADV
iiclr-17757	233	75	,	,	PUNCT
iiclr-17757	233	76	the	the	DET
iiclr-17757	233	77	taxpayer	taxpayer	NOUN
iiclr-17757	233	78	may	may	AUX
iiclr-17757	233	79	submit	submit	VERB
iiclr-17757	233	80	a	a	DET
iiclr-17757	233	81	34	34	NUM
iiclr-17757	233	82	.	.	PUNCT
iiclr-17757	234	1	see	see	PROPN
iiclr-17757	234	2	rev	rev	PROPN
iiclr-17757	234	3	.	.	PROPN
iiclr-17757	234	4	proc	proc	PROPN
iiclr-17757	234	5	.	.	PUNCT
iiclr-17757	235	1	2002	2002	NUM
iiclr-17757	235	2	-	-	SYM
iiclr-17757	235	3	1	1	NUM
iiclr-17757	235	4	§	§	PROPN
iiclr-17757	235	5	10.02	10.02	NUM
iiclr-17757	235	6	,	,	PUNCT
iiclr-17757	235	7	2002	2002	NUM
iiclr-17757	235	8	-	-	SYM
iiclr-17757	235	9	1	1	NUM
iiclr-17757	235	10	i.r.b	i.r.b	NOUN
iiclr-17757	235	11	.	.	PUNCT
iiclr-17757	236	1	1	1	X
iiclr-17757	236	2	.	.	X
iiclr-17757	236	3	examples	example	NOUN
iiclr-17757	236	4	of	of	ADP
iiclr-17757	236	5	procedural	procedural	ADJ
iiclr-17757	236	6	or	or	CCONJ
iiclr-17757	236	7	substantive	substantive	ADJ
iiclr-17757	236	8	issues	issue	NOUN
iiclr-17757	236	9	discussed	discuss	VERB
iiclr-17757	236	10	include	include	VERB
iiclr-17757	236	11	whether	whether	SCONJ
iiclr-17757	236	12	a	a	DET
iiclr-17757	236	13	ruling	rule	VERB
iiclr-17757	236	14	recommendation	recommendation	NOUN
iiclr-17757	236	15	will	will	AUX
iiclr-17757	236	16	be	be	AUX
iiclr-17757	236	17	favorable	favorable	ADJ
iiclr-17757	236	18	to	to	ADP
iiclr-17757	236	19	the	the	DET
iiclr-17757	236	20	taxpayer	taxpayer	NOUN
iiclr-17757	236	21	;	;	PUNCT
iiclr-17757	236	22	whether	whether	SCONJ
iiclr-17757	236	23	the	the	DET
iiclr-17757	236	24	irs	irs	PROPN
iiclr-17757	236	25	needs	need	VERB
iiclr-17757	236	26	additional	additional	ADJ
iiclr-17757	236	27	information	information	NOUN
iiclr-17757	236	28	;	;	PUNCT
iiclr-17757	236	29	and	and	CCONJ
iiclr-17757	236	30	whether	whether	SCONJ
iiclr-17757	236	31	,	,	PUNCT
iiclr-17757	236	32	given	give	VERB
iiclr-17757	236	33	the	the	DET
iiclr-17757	236	34	nature	nature	NOUN
iiclr-17757	236	35	of	of	ADP
iiclr-17757	236	36	the	the	DET
iiclr-17757	236	37	transaction	transaction	NOUN
iiclr-17757	236	38	,	,	PUNCT
iiclr-17757	236	39	a	a	DET
iiclr-17757	236	40	conclusion	conclusion	NOUN
iiclr-17757	236	41	can	can	AUX
iiclr-17757	236	42	be	be	AUX
iiclr-17757	236	43	made	make	VERB
iiclr-17757	236	44	.	.	PUNCT
iiclr-17757	237	1	see	see	VERB
iiclr-17757	237	2	i	i	PROPN
iiclr-17757	237	3	d.	d.	PROPN
iiclr-17757	237	4	§	§	PROPN
iiclr-17757	237	5	10.02	10.02	NUM
iiclr-17757	237	6	(	(	PUNCT
iiclr-17757	237	7	1)-(3	1)-(3	NUM
iiclr-17757	237	8	)	)	PUNCT
iiclr-17757	237	9	.	.	PUNCT
iiclr-17757	238	1	if	if	SCONJ
iiclr-17757	238	2	the	the	DET
iiclr-17757	238	3	ruling	rule	VERB
iiclr-17757	238	4	request	request	NOUN
iiclr-17757	238	5	involves	involve	VERB
iiclr-17757	238	6	issues	issue	NOUN
iiclr-17757	238	7	within	within	ADP
iiclr-17757	238	8	the	the	DET
iiclr-17757	238	9	jurisdiction	jurisdiction	NOUN
iiclr-17757	238	10	of	of	ADP
iiclr-17757	238	11	another	another	DET
iiclr-17757	238	12	branch	branch	NOUN
iiclr-17757	238	13	or	or	CCONJ
iiclr-17757	238	14	office	office	NOUN
iiclr-17757	238	15	,	,	PUNCT
iiclr-17757	238	16	then	then	ADV
iiclr-17757	238	17	those	those	DET
iiclr-17757	238	18	issues	issue	NOUN
iiclr-17757	238	19	will	will	AUX
iiclr-17757	238	20	be	be	AUX
iiclr-17757	238	21	referred	refer	VERB
iiclr-17757	238	22	to	to	ADP
iiclr-17757	238	23	the	the	DET
iiclr-17757	238	24	appropriate	appropriate	ADJ
iiclr-17757	238	25	branch	branch	NOUN
iiclr-17757	238	26	and	and	CCONJ
iiclr-17757	238	27	the	the	DET
iiclr-17757	238	28	initial	initial	ADJ
iiclr-17757	238	29	irs	irs	PROPN
iiclr-17757	238	30	representative	representative	NOUN
iiclr-17757	238	31	who	who	PRON
iiclr-17757	238	32	received	receive	VERB
iiclr-17757	238	33	the	the	DET
iiclr-17757	238	34	request	request	NOUN
iiclr-17757	238	35	will	will	AUX
iiclr-17757	238	36	inform	inform	VERB
iiclr-17757	238	37	the	the	DET
iiclr-17757	238	38	taxpayer	taxpayer	NOUN
iiclr-17757	238	39	of	of	ADP
iiclr-17757	238	40	such	such	ADJ
iiclr-17757	238	41	.	.	PUNCT
iiclr-17757	239	1	see	see	VERB
iiclr-17757	239	2	i	i	PRON
iiclr-17757	239	3	d.	d.	PROPN
iiclr-17757	239	4	§	§	PROPN
iiclr-17757	239	5	10.03	10.03	NUM
iiclr-17757	239	6	.	.	PUNCT
iiclr-17757	240	1	the	the	DET
iiclr-17757	240	2	representative	representative	NOUN
iiclr-17757	240	3	from	from	ADP
iiclr-17757	240	4	the	the	DET
iiclr-17757	240	5	other	other	ADJ
iiclr-17757	240	6	branch	branch	NOUN
iiclr-17757	240	7	will	will	AUX
iiclr-17757	240	8	also	also	ADV
iiclr-17757	240	9	contact	contact	VERB
iiclr-17757	240	10	the	the	DET
iiclr-17757	240	11	taxpayer	taxpayer	NOUN
iiclr-17757	240	12	within	within	ADP
iiclr-17757	240	13	twenty	twenty	NUM
iiclr-17757	240	14	-	-	PUNCT
iiclr-17757	240	15	one	one	NUM
iiclr-17757	240	16	days	day	NOUN
iiclr-17757	240	17	to	to	PART
iiclr-17757	240	18	discuss	discuss	VERB
iiclr-17757	240	19	any	any	DET
iiclr-17757	240	20	related	relate	VERB
iiclr-17757	240	21	procedural	procedural	ADJ
iiclr-17757	240	22	and	and	CCONJ
iiclr-17757	240	23	(	(	PUNCT
iiclr-17757	240	24	to	to	ADP
iiclr-17757	240	25	the	the	DET
iiclr-17757	240	26	extent	extent	NOUN
iiclr-17757	240	27	possible	possible	ADJ
iiclr-17757	240	28	)	)	PUNCT
iiclr-17757	240	29	substantive	substantive	ADJ
iiclr-17757	240	30	issues	issue	NOUN
iiclr-17757	240	31	.	.	PUNCT
iiclr-17757	241	1	see	see	VERB
iiclr-17757	241	2	i	i	PRON
iiclr-17757	241	3	d.	d.	PROPN
iiclr-17757	241	4	35	35	NUM
iiclr-17757	241	5	.	.	PUNCT
iiclr-17757	242	1	see	see	AUX
iiclr-17757	242	2	rev	rev	PROPN
iiclr-17757	242	3	.	.	PROPN
iiclr-17757	242	4	proc	proc	PROPN
iiclr-17757	242	5	.	.	PUNCT
iiclr-17757	243	1	2002	2002	NUM
iiclr-17757	243	2	-	-	SYM
iiclr-17757	243	3	1	1	NUM
iiclr-17757	243	4	§	§	NOUN
iiclr-17757	243	5	10.06(1	10.06(1	NOUN
iiclr-17757	243	6	)	)	PUNCT
iiclr-17757	243	7	,	,	PUNCT
iiclr-17757	243	8	(	(	PUNCT
iiclr-17757	243	9	3	3	NUM
iiclr-17757	243	10	)	)	PUNCT
iiclr-17757	243	11	,	,	PUNCT
iiclr-17757	243	12	2002	2002	NUM
iiclr-17757	243	13	-	-	SYM
iiclr-17757	243	14	1	1	NUM
iiclr-17757	243	15	i.r.b	i.r.b	NOUN
iiclr-17757	243	16	.	.	PUNCT
iiclr-17757	244	1	1	1	X
iiclr-17757	244	2	.	.	X
iiclr-17757	245	1	if	if	SCONJ
iiclr-17757	245	2	minor	minor	ADJ
iiclr-17757	245	3	issues	issue	NOUN
iiclr-17757	245	4	prevent	prevent	VERB
iiclr-17757	245	5	the	the	DET
iiclr-17757	245	6	irs	irs	PROPN
iiclr-17757	245	7	representative	representative	NOUN
iiclr-17757	245	8	from	from	ADP
iiclr-17757	245	9	providing	provide	VERB
iiclr-17757	245	10	a	a	DET
iiclr-17757	245	11	favorable	favorable	ADJ
iiclr-17757	245	12	ruling	rule	VERB
iiclr-17757	245	13	recommendation	recommendation	NOUN
iiclr-17757	245	14	then	then	ADV
iiclr-17757	245	15	the	the	DET
iiclr-17757	245	16	representative	representative	NOUN
iiclr-17757	245	17	will	will	AUX
iiclr-17757	245	18	discuss	discuss	VERB
iiclr-17757	245	19	minor	minor	ADJ
iiclr-17757	245	20	changes	change	NOUN
iiclr-17757	245	21	in	in	ADP
iiclr-17757	245	22	the	the	DET
iiclr-17757	245	23	transaction	transaction	NOUN
iiclr-17757	245	24	or	or	CCONJ
iiclr-17757	245	25	adherence	adherence	NOUN
iiclr-17757	245	26	to	to	ADP
iiclr-17757	245	27	certain	certain	ADJ
iiclr-17757	245	28	published	publish	VERB
iiclr-17757	245	29	positions	position	NOUN
iiclr-17757	245	30	with	with	ADP
iiclr-17757	245	31	the	the	DET
iiclr-17757	245	32	taxpayer	taxpayer	NOUN
iiclr-17757	245	33	that	that	PRON
iiclr-17757	245	34	,	,	PUNCT
iiclr-17757	245	35	if	if	SCONJ
iiclr-17757	245	36	followed	follow	VERB
iiclr-17757	245	37	,	,	PUNCT
iiclr-17757	245	38	would	would	AUX
iiclr-17757	245	39	result	result	VERB
iiclr-17757	245	40	in	in	ADP
iiclr-17757	245	41	a	a	DET
iiclr-17757	245	42	favorable	favorable	ADJ
iiclr-17757	245	43	ruling	rule	VERB
iiclr-17757	245	44	recommendation	recommendation	NOUN
iiclr-17757	245	45	.	.	PUNCT
iiclr-17757	246	1	see	see	VERB
iiclr-17757	246	2	i	i	PRON
iiclr-17757	246	3	d.	d.	PROPN
iiclr-17757	246	4	§	§	PROPN
iiclr-17757	246	5	10.04	10.04	NUM
iiclr-17757	246	6	.	.	PUNCT
iiclr-17757	247	1	36	36	NUM
iiclr-17757	247	2	.	.	PUNCT
iiclr-17757	248	1	see	see	AUX
iiclr-17757	248	2	rev	rev	PROPN
iiclr-17757	248	3	.	.	PROPN
iiclr-17757	248	4	proc	proc	PROPN
iiclr-17757	248	5	.	.	PUNCT
iiclr-17757	249	1	2002	2002	NUM
iiclr-17757	249	2	-	-	SYM
iiclr-17757	249	3	1	1	NUM
iiclr-17757	249	4	§	§	PROPN
iiclr-17757	249	5	10.08	10.08	NUM
iiclr-17757	249	6	,	,	PUNCT
iiclr-17757	249	7	2002	2002	NUM
iiclr-17757	249	8	-	-	SYM
iiclr-17757	249	9	1	1	NUM
iiclr-17757	249	10	i.r.b	i.r.b	NOUN
iiclr-17757	249	11	.	.	PUNCT
iiclr-17757	250	1	1	1	NUM
iiclr-17757	250	2	.	.	X
iiclr-17757	251	1	37	37	NUM
iiclr-17757	251	2	.	.	PUNCT
iiclr-17757	252	1	see	see	VERB
iiclr-17757	252	2	rev	rev	PROPN
iiclr-17757	252	3	.	.	PROPN
iiclr-17757	252	4	proc	proc	PROPN
iiclr-17757	252	5	.	.	PUNCT
iiclr-17757	253	1	2002	2002	NUM
iiclr-17757	253	2	-	-	SYM
iiclr-17757	253	3	1	1	NUM
iiclr-17757	253	4	§	§	PROPN
iiclr-17757	253	5	10.05	10.05	NUM
iiclr-17757	253	6	,	,	PUNCT
iiclr-17757	253	7	2002	2002	NUM
iiclr-17757	253	8	-	-	SYM
iiclr-17757	253	9	1	1	NUM
iiclr-17757	253	10	i.r.b	i.r.b	NOUN
iiclr-17757	253	11	.	.	PUNCT
iiclr-17757	254	1	1	1	NUM
iiclr-17757	254	2	.	.	X
iiclr-17757	255	1	38	38	NUM
iiclr-17757	255	2	.	.	PUNCT
iiclr-17757	256	1	see	see	AUX
iiclr-17757	256	2	rev	rev	PROPN
iiclr-17757	256	3	.	.	PROPN
iiclr-17757	256	4	proc	proc	PROPN
iiclr-17757	256	5	.	.	PUNCT
iiclr-17757	257	1	2002	2002	NUM
iiclr-17757	257	2	-	-	SYM
iiclr-17757	257	3	1	1	NUM
iiclr-17757	257	4	§	§	PROPN
iiclr-17757	257	5	10.08	10.08	NUM
iiclr-17757	257	6	,	,	PUNCT
iiclr-17757	257	7	2002	2002	NUM
iiclr-17757	257	8	-	-	SYM
iiclr-17757	257	9	1	1	NUM
iiclr-17757	257	10	i.r.b	i.r.b	NOUN
iiclr-17757	257	11	.	.	PUNCT
iiclr-17757	258	1	1	1	X
iiclr-17757	258	2	.	.	X
iiclr-17757	258	3	a	a	DET
iiclr-17757	258	4	taxpayer	taxpayer	NOUN
iiclr-17757	258	5	may	may	AUX
iiclr-17757	258	6	withdraw	withdraw	VERB
iiclr-17757	258	7	a	a	DET
iiclr-17757	258	8	plr	plr	NOUN
iiclr-17757	258	9	request	request	NOUN
iiclr-17757	258	10	at	at	ADP
iiclr-17757	258	11	any	any	DET
iiclr-17757	258	12	time	time	NOUN
iiclr-17757	258	13	before	before	SCONJ
iiclr-17757	258	14	the	the	DET
iiclr-17757	258	15	irs	irs	PROPN
iiclr-17757	258	16	signs	sign	VERB
iiclr-17757	258	17	it	it	PRON
iiclr-17757	258	18	.	.	PUNCT
iiclr-17757	259	1	see	see	VERB
iiclr-17757	259	2	i	i	PRON
iiclr-17757	259	3	d.	d.	PROPN
iiclr-17757	259	4	§	§	PROPN
iiclr-17757	259	5	8.07	8.07	NUM
iiclr-17757	259	6	.	.	PUNCT
iiclr-17757	260	1	similarly	similarly	ADV
iiclr-17757	260	2	,	,	PUNCT
iiclr-17757	260	3	the	the	DET
iiclr-17757	260	4	irs	irs	PROPN
iiclr-17757	260	5	may	may	AUX
iiclr-17757	260	6	refuse	refuse	VERB
iiclr-17757	260	7	to	to	PART
iiclr-17757	260	8	issue	issue	VERB
iiclr-17757	260	9	a	a	DET
iiclr-17757	260	10	plr	plr	NOUN
iiclr-17757	260	11	.	.	PUNCT
iiclr-17757	261	1	see	see	VERB
iiclr-17757	261	2	i	i	PRON
iiclr-17757	261	3	d.	d.	PROPN
iiclr-17757	261	4	if	if	SCONJ
iiclr-17757	261	5	either	either	CCONJ
iiclr-17757	261	6	occurs	occur	VERB
iiclr-17757	261	7	and	and	CCONJ
iiclr-17757	261	8	the	the	DET
iiclr-17757	261	9	taxpayer	taxpayer	NOUN
iiclr-17757	261	10	has	have	AUX
iiclr-17757	261	11	not	not	PART
iiclr-17757	261	12	submitted	submit	VERB
iiclr-17757	261	13	a	a	DET
iiclr-17757	261	14	statement	statement	NOUN
iiclr-17757	261	15	that	that	SCONJ
iiclr-17757	261	16	the	the	DET
iiclr-17757	261	17	transaction	transaction	NOUN
iiclr-17757	261	18	is	be	AUX
iiclr-17757	261	19	being	be	AUX
iiclr-17757	261	20	abandoned	abandon	VERB
iiclr-17757	261	21	,	,	PUNCT
iiclr-17757	261	22	then	then	ADV
iiclr-17757	261	23	the	the	DET
iiclr-17757	261	24	irs	irs	PROPN
iiclr-17757	261	25	national	national	ADJ
iiclr-17757	261	26	office	office	NOUN
iiclr-17757	261	27	will	will	AUX
iiclr-17757	261	28	generally	generally	ADV
iiclr-17757	261	29	send	send	VERB
iiclr-17757	261	30	a	a	DET
iiclr-17757	261	31	memorandum	memorandum	NOUN
iiclr-17757	261	32	to	to	ADP
iiclr-17757	261	33	the	the	DET
iiclr-17757	261	34	appropriate	appropriate	ADJ
iiclr-17757	261	35	official	official	NOUN
iiclr-17757	261	36	in	in	ADP
iiclr-17757	261	37	the	the	DET
iiclr-17757	261	38	operating	operating	NOUN
iiclr-17757	261	39	division	division	NOUN
iiclr-17757	261	40	with	with	ADP
iiclr-17757	261	41	examination	examination	NOUN
iiclr-17757	261	42	jurisdiction	jurisdiction	NOUN
iiclr-17757	261	43	of	of	ADP
iiclr-17757	261	44	the	the	DET
iiclr-17757	261	45	taxpayer	taxpayer	NOUN
iiclr-17757	261	46	's	's	PART
iiclr-17757	261	47	return	return	NOUN
iiclr-17757	261	48	.	.	PUNCT
iiclr-17757	262	1	compare	compare	VERB
iiclr-17757	262	2	i	i	PRON
iiclr-17757	262	3	d.	d.	PROPN
iiclr-17757	262	4	§	§	PROPN
iiclr-17757	262	5	8.07(2)(b	8.07(2)(b	PROPN
iiclr-17757	262	6	)	)	PUNCT
iiclr-17757	262	7	(	(	PUNCT
iiclr-17757	262	8	emphasis	emphasis	NOUN
iiclr-17757	262	9	added	add	VERB
iiclr-17757	262	10	)	)	PUNCT
iiclr-17757	262	11	,	,	PUNCT
iiclr-17757	262	12	in	in	ADP
iiclr-17757	262	13	which	which	PRON
iiclr-17757	262	14	the	the	DET
iiclr-17757	262	15	national	national	ADJ
iiclr-17757	262	16	office	office	NOUN
iiclr-17757	262	17	representative	representative	NOUN
iiclr-17757	262	18	"	"	PUNCT
iiclr-17757	262	19	generally	generally	ADV
iiclr-17757	262	20	will	will	AUX
iiclr-17757	262	21	notify	notify	VERB
iiclr-17757	262	22	"	"	PUNCT
iiclr-17757	262	23	the	the	DET
iiclr-17757	262	24	appropriate	appropriate	ADJ
iiclr-17757	262	25	official	official	NOUN
iiclr-17757	262	26	in	in	ADP
iiclr-17757	262	27	the	the	DET
iiclr-17757	262	28	examination	examination	NOUN
iiclr-17757	262	29	division	division	NOUN
iiclr-17757	262	30	within	within	ADP
iiclr-17757	262	31	the	the	DET
iiclr-17757	262	32	taxpayer	taxpayer	NOUN
iiclr-17757	262	33	's	's	PART
iiclr-17757	262	34	jurisdiction	jurisdiction	NOUN
iiclr-17757	262	35	of	of	ADP
iiclr-17757	262	36	withdrawn	withdraw	VERB
iiclr-17757	262	37	or	or	CCONJ
iiclr-17757	262	38	otherwise	otherwise	ADV
iiclr-17757	262	39	un	un	ADJ
iiclr-17757	262	40	-	-	ADJ
iiclr-17757	262	41	issued	issue	VERB
iiclr-17757	262	42	letter	letter	NOUN
iiclr-17757	262	43	rulings	ruling	NOUN
iiclr-17757	262	44	with	with	ADP
iiclr-17757	262	45	i	i	PROPN
iiclr-17757	262	46	d.	d.	PROPN
iiclr-17757	262	47	§	§	PROPN
iiclr-17757	262	48	8.07(2)(a	8.07(2)(a	PROPN
iiclr-17757	262	49	)	)	PUNCT
iiclr-17757	262	50	,	,	PUNCT
iiclr-17757	262	51	in	in	ADP
iiclr-17757	262	52	which	which	PRON
iiclr-17757	262	53	the	the	DET
iiclr-17757	262	54	irs	irs	PROPN
iiclr-17757	262	55	national	national	ADJ
iiclr-17757	262	56	office	office	NOUN
iiclr-17757	262	57	representative	representative	NOUN
iiclr-17757	262	58	"	"	PUNCT
iiclr-17757	262	59	will	will	AUX
iiclr-17757	262	60	notify	notify	VERB
iiclr-17757	262	61	"	"	PUNCT
iiclr-17757	262	62	the	the	DET
iiclr-17757	262	63	appropriate	appropriate	ADJ
iiclr-17757	262	64	official	official	NOUN
iiclr-17757	262	65	in	in	ADP
iiclr-17757	262	66	the	the	DET
iiclr-17757	262	67	examination	examination	NOUN
iiclr-17757	262	68	division	division	NOUN
iiclr-17757	262	69	within	within	ADP
iiclr-17757	262	70	the	the	DET
iiclr-17757	262	71	taxpayer'sjurisdiction	taxpayer'sjurisdiction	NOUN
iiclr-17757	262	72	of	of	ADP
iiclr-17757	262	73	withdrawn	withdraw	VERB
iiclr-17757	262	74	or	or	CCONJ
iiclr-17757	262	75	otherwise	otherwise	ADV
iiclr-17757	262	76	un	un	VERB
iiclr-17757	262	77	-	-	ADJ
iiclr-17757	262	78	issued	issue	VERB
iiclr-17757	262	79	plr	plr	NOUN
iiclr-17757	262	80	ruling	ruling	NOUN
iiclr-17757	262	81	requests	request	NOUN
iiclr-17757	262	82	pertaining	pertain	VERB
iiclr-17757	262	83	to	to	ADP
iiclr-17757	262	84	changes	change	NOUN
iiclr-17757	262	85	to	to	ADP
iiclr-17757	262	86	or	or	CCONJ
iiclr-17757	262	87	from	from	ADP
iiclr-17757	262	88	an	an	DET
iiclr-17757	262	89	improper	improper	ADJ
iiclr-17757	262	90	accounting	accounting	NOUN
iiclr-17757	262	91	method	method	NOUN
iiclr-17757	262	92	.	.	PUNCT
iiclr-17757	263	1	if	if	SCONJ
iiclr-17757	263	2	the	the	DET
iiclr-17757	263	3	memorandum	memorandum	NOUN
iiclr-17757	263	4	explains	explain	VERB
iiclr-17757	263	5	information	information	NOUN
iiclr-17757	263	6	beyond	beyond	ADP
iiclr-17757	263	7	that	that	PRON
iiclr-17757	263	8	the	the	DET
iiclr-17757	263	9	request	request	NOUN
iiclr-17757	263	10	was	be	AUX
iiclr-17757	263	11	withdrawn	withdraw	VERB
iiclr-17757	263	12	and	and	CCONJ
iiclr-17757	263	13	that	that	SCONJ
iiclr-17757	263	14	the	the	DET
iiclr-17757	263	15	national	national	ADJ
iiclr-17757	263	16	office	office	NOUN
iiclr-17757	263	17	was	be	AUX
iiclr-17757	263	18	tentatively	tentatively	ADV
iiclr-17757	263	19	adverse	adverse	ADJ
iiclr-17757	263	20	to	to	ADP
iiclr-17757	263	21	the	the	DET
iiclr-17757	263	22	underlying	underlying	ADJ
iiclr-17757	263	23	transaction	transaction	NOUN
iiclr-17757	263	24	,	,	PUNCT
iiclr-17757	263	25	or	or	CCONJ
iiclr-17757	263	26	that	that	SCONJ
iiclr-17757	263	27	the	the	DET
iiclr-17757	263	28	national	national	ADJ
iiclr-17757	263	29	office	office	NOUN
iiclr-17757	263	30	declined	decline	VERB
iiclr-17757	263	31	to	to	PART
iiclr-17757	263	32	grant	grant	VERB
iiclr-17757	263	33	a	a	DET
iiclr-17757	263	34	plr	plr	NOUN
iiclr-17757	263	35	,	,	PUNCT
iiclr-17757	263	36	then	then	ADV
iiclr-17757	263	37	the	the	DET
iiclr-17757	263	38	memorandum	memorandum	NOUN
iiclr-17757	263	39	constitutes	constitute	VERB
iiclr-17757	263	40	chief	chief	ADJ
iiclr-17757	263	41	counsel	counsel	NOUN
iiclr-17757	263	42	advice	advice	NOUN
iiclr-17757	263	43	and	and	CCONJ
iiclr-17757	263	44	is	be	AUX
iiclr-17757	263	45	subject	subject	ADJ
iiclr-17757	263	46	to	to	ADP
iiclr-17757	263	47	public	public	ADJ
iiclr-17757	263	48	review	review	NOUN
iiclr-17757	263	49	.	.	PUNCT
iiclr-17757	264	1	see	see	VERB
iiclr-17757	265	1	i	i	PRON
iiclr-17757	265	2	d.	d.	PROPN
iiclr-17757	265	3	§	§	PROPN
iiclr-17757	265	4	8.07(2)(c	8.07(2)(c	PROPN
iiclr-17757	265	5	)	)	PUNCT
iiclr-17757	265	6	,	,	PUNCT
iiclr-17757	265	7	2002	2002	NUM
iiclr-17757	265	8	-	-	SYM
iiclr-17757	265	9	1	1	NUM
iiclr-17757	265	10	i.r.b	i.r.b	NOUN
iiclr-17757	265	11	.	.	NOUN
iiclr-17757	265	12	1	1	NUM
iiclr-17757	265	13	(	(	PUNCT
iiclr-17757	265	14	citing	cite	VERB
iiclr-17757	265	15	i.r.c	i.r.c	NOUN
iiclr-17757	265	16	.	.	PUNCT
iiclr-17757	266	1	§	§	PROPN
iiclr-17757	266	2	6110	6110	NUM
iiclr-17757	266	3	)	)	PUNCT
iiclr-17757	266	4	.	.	PUNCT
iiclr-17757	267	1	the	the	DET
iiclr-17757	267	2	user	user	NOUN
iiclr-17757	267	3	fee	fee	NOUN
iiclr-17757	267	4	to	to	PART
iiclr-17757	267	5	submit	submit	VERB
iiclr-17757	267	6	a	a	DET
iiclr-17757	267	7	plr	plr	NOUN
iiclr-17757	267	8	request	request	NOUN
iiclr-17757	267	9	is	be	AUX
iiclr-17757	267	10	not	not	PART
iiclr-17757	267	11	refunded	refunded	ADJ
iiclr-17757	267	12	if	if	SCONJ
iiclr-17757	267	13	the	the	DET
iiclr-17757	267	14	taxpayer	taxpayer	NOUN
iiclr-17757	267	15	withdraws	withdraw	VERB
iiclr-17757	267	16	the	the	DET
iiclr-17757	267	17	request	request	NOUN
iiclr-17757	267	18	.	.	PUNCT
iiclr-17757	268	1	see	see	VERB
iiclr-17757	268	2	i	i	PRON
iiclr-17757	268	3	d.	d.	PROPN
iiclr-17757	268	4	§	§	PROPN
iiclr-17757	268	5	10.08	10.08	NUM
iiclr-17757	268	6	.	.	NOUN
iiclr-17757	268	7	39	39	NUM
iiclr-17757	268	8	.	.	PUNCT
iiclr-17757	269	1	see	see	VERB
iiclr-17757	269	2	rev	rev	PROPN
iiclr-17757	269	3	.	.	PROPN
iiclr-17757	269	4	proc	proc	PROPN
iiclr-17757	269	5	.	.	PUNCT
iiclr-17757	270	1	2002	2002	NUM
iiclr-17757	270	2	-	-	SYM
iiclr-17757	270	3	1	1	NUM
iiclr-17757	270	4	§	§	PROPN
iiclr-17757	270	5	10.08	10.08	NUM
iiclr-17757	270	6	,	,	PUNCT
iiclr-17757	270	7	2002	2002	NUM
iiclr-17757	270	8	-	-	SYM
iiclr-17757	270	9	1	1	NUM
iiclr-17757	270	10	i.r.b	i.r.b	NOUN
iiclr-17757	270	11	.	.	PUNCT
iiclr-17757	271	1	1	1	NUM
iiclr-17757	271	2	.	.	NUM
iiclr-17757	271	3	40	40	NUM
iiclr-17757	271	4	.	.	PUNCT
iiclr-17757	272	1	a	a	DET
iiclr-17757	272	2	representative	representative	NOUN
iiclr-17757	272	3	of	of	ADP
iiclr-17757	272	4	the	the	DET
iiclr-17757	272	5	irs	irs	PROPN
iiclr-17757	272	6	will	will	AUX
iiclr-17757	272	7	not	not	PART
iiclr-17757	272	8	provide	provide	VERB
iiclr-17757	272	9	an	an	DET
iiclr-17757	272	10	actual	actual	ADJ
iiclr-17757	272	11	or	or	CCONJ
iiclr-17757	272	12	estimated	estimate	VERB
iiclr-17757	272	13	date	date	NOUN
iiclr-17757	272	14	by	by	ADP
iiclr-17757	272	15	which	which	PRON
iiclr-17757	272	16	a	a	DET
iiclr-17757	272	17	ruling	ruling	NOUN
iiclr-17757	272	18	will	will	AUX
iiclr-17757	272	19	be	be	AUX
iiclr-17757	272	20	issued	issue	VERB
iiclr-17757	272	21	.	.	PUNCT
iiclr-17757	273	1	41	41	NUM
iiclr-17757	273	2	.	.	PUNCT
iiclr-17757	274	1	see	see	VERB
iiclr-17757	274	2	,	,	PUNCT
iiclr-17757	274	3	e.g.	e.g.	ADV
iiclr-17757	274	4	,	,	PUNCT
iiclr-17757	274	5	supra	supra	NOUN
iiclr-17757	274	6	notes	note	VERB
iiclr-17757	274	7	34	34	NUM
iiclr-17757	274	8	-	-	SYM
iiclr-17757	274	9	35	35	NUM
iiclr-17757	274	10	and	and	CCONJ
iiclr-17757	274	11	accompanying	accompany	VERB
iiclr-17757	274	12	text	text	NOUN
iiclr-17757	274	13	(	(	PUNCT
iiclr-17757	274	14	imposing	impose	VERB
iiclr-17757	274	15	timeframe	timeframe	NOUN
iiclr-17757	274	16	during	during	ADP
iiclr-17757	274	17	which	which	PRON
iiclr-17757	274	18	irs	irs	PROPN
iiclr-17757	274	19	and	and	CCONJ
iiclr-17757	274	20	taxpayer	taxpayer	NOUN
iiclr-17757	274	21	must	must	AUX
iiclr-17757	274	22	contact	contact	VERB
iiclr-17757	274	23	one	one	NUM
iiclr-17757	274	24	another	another	DET
iiclr-17757	274	25	)	)	PUNCT
iiclr-17757	274	26	.	.	PUNCT
iiclr-17757	275	1	20021	20021	NUM
iiclr-17757	275	2	ind	ind	NOUN
iiclr-17757	275	3	.	.	PUNCT
iiclr-17757	276	1	int'l	int'l	PROPN
iiclr-17757	276	2	&	&	CCONJ
iiclr-17757	276	3	comp	comp	PROPN
iiclr-17757	276	4	.	.	PUNCT
iiclr-17757	277	1	l.	l.	PROPN
iiclr-17757	277	2	rev	rev	PROPN
iiclr-17757	277	3	.	.	PROPN
iiclr-17757	277	4	proposed	propose	VERB
iiclr-17757	277	5	draft	draft	NOUN
iiclr-17757	277	6	of	of	ADP
iiclr-17757	277	7	the	the	DET
iiclr-17757	277	8	ruling,42	ruling,42	NOUN
iiclr-17757	277	9	an	an	DET
iiclr-17757	277	10	expedited	expedite	VERB
iiclr-17757	277	11	review	review	NOUN
iiclr-17757	277	12	request,43	request,43	ADJ
iiclr-17757	277	13	or	or	CCONJ
iiclr-17757	277	14	a	a	DET
iiclr-17757	277	15	two	two	NUM
iiclr-17757	277	16	-	-	PUNCT
iiclr-17757	277	17	part	part	NOUN
iiclr-17757	277	18	ruling	rule	VERB
iiclr-17757	277	19	request	request	NOUN
iiclr-17757	277	20	,	,	PUNCT
iiclr-17757	277	21	"	"	PUNCT
iiclr-17757	277	22	which	which	PRON
iiclr-17757	277	23	may	may	AUX
iiclr-17757	277	24	accelerate	accelerate	VERB
iiclr-17757	277	25	the	the	DET
iiclr-17757	277	26	ruling	rule	VERB
iiclr-17757	277	27	process	process	NOUN
iiclr-17757	277	28	.	.	PUNCT
iiclr-17757	278	1	however	however	ADV
iiclr-17757	278	2	,	,	PUNCT
iiclr-17757	278	3	rulings	ruling	NOUN
iiclr-17757	278	4	are	be	AUX
iiclr-17757	278	5	seldom	seldom	ADV
iiclr-17757	278	6	obtained	obtain	VERB
iiclr-17757	278	7	within	within	ADP
iiclr-17757	278	8	three	three	NUM
iiclr-17757	278	9	months	month	NOUN
iiclr-17757	278	10	of	of	ADP
iiclr-17757	278	11	submitting	submit	VERB
iiclr-17757	278	12	a	a	DET
iiclr-17757	278	13	request	request	NOUN
iiclr-17757	278	14	and	and	CCONJ
iiclr-17757	278	15	most	most	ADJ
iiclr-17757	278	16	are	be	AUX
iiclr-17757	278	17	issued	issue	VERB
iiclr-17757	278	18	between	between	ADP
iiclr-17757	278	19	three	three	NUM
iiclr-17757	278	20	to	to	PART
iiclr-17757	278	21	six	six	NUM
iiclr-17757	278	22	months	month	NOUN
iiclr-17757	278	23	after	after	SCONJ
iiclr-17757	278	24	the	the	DET
iiclr-17757	278	25	request	request	NOUN
iiclr-17757	278	26	is	be	AUX
iiclr-17757	278	27	received	receive	VERB
iiclr-17757	278	28	.	.	PUNCT
iiclr-17757	278	29	'	'	PUNCT
iiclr-17757	279	1	requests	request	NOUN
iiclr-17757	279	2	involving	involve	VERB
iiclr-17757	279	3	complex	complex	ADJ
iiclr-17757	279	4	transactions	transaction	NOUN
iiclr-17757	279	5	or	or	CCONJ
iiclr-17757	279	6	novel	novel	ADJ
iiclr-17757	279	7	issues	issue	NOUN
iiclr-17757	279	8	may	may	AUX
iiclr-17757	279	9	take	take	VERB
iiclr-17757	279	10	between	between	ADP
iiclr-17757	279	11	six	six	NUM
iiclr-17757	279	12	months	month	NOUN
iiclr-17757	279	13	to	to	ADP
iiclr-17757	279	14	a	a	DET
iiclr-17757	279	15	year	year	NOUN
iiclr-17757	279	16	or	or	CCONJ
iiclr-17757	279	17	more	more	ADJ
iiclr-17757	279	18	to	to	PART
iiclr-17757	279	19	obtain	obtain	VERB
iiclr-17757	279	20	a	a	DET
iiclr-17757	279	21	plr	plr	NOUN
iiclr-17757	279	22	.	.	PUNCT
iiclr-17757	279	23	'	'	PUNCT
iiclr-17757	280	1	once	once	ADV
iiclr-17757	280	2	the	the	DET
iiclr-17757	280	3	plr	plr	NOUN
iiclr-17757	280	4	is	be	AUX
iiclr-17757	280	5	issued	issue	VERB
iiclr-17757	280	6	,	,	PUNCT
iiclr-17757	280	7	the	the	DET
iiclr-17757	280	8	irs	irs	PROPN
iiclr-17757	280	9	national	national	ADJ
iiclr-17757	280	10	office	office	NOUN
iiclr-17757	280	11	sends	send	VERB
iiclr-17757	280	12	a	a	DET
iiclr-17757	280	13	copy	copy	NOUN
iiclr-17757	280	14	to	to	ADP
iiclr-17757	280	15	the	the	DET
iiclr-17757	280	16	operating	operating	NOUN
iiclr-17757	280	17	division	division	NOUN
iiclr-17757	280	18	with	with	ADP
iiclr-17757	280	19	examination	examination	NOUN
iiclr-17757	280	20	jurisdiction	jurisdiction	NOUN
iiclr-17757	280	21	over	over	ADP
iiclr-17757	280	22	the	the	DET
iiclr-17757	280	23	taxpayer	taxpayer	NOUN
iiclr-17757	280	24	's	's	PART
iiclr-17757	280	25	return	return	NOUN
iiclr-17757	280	26	.	.	PUNCT
iiclr-17757	281	1	7	7	NUM
iiclr-17757	281	2	d.	d.	PROPN
iiclr-17757	281	3	taxpayer	taxpayer	PROPN
iiclr-17757	281	4	conferences	conference	NOUN
iiclr-17757	281	5	with	with	ADP
iiclr-17757	281	6	the	the	DET
iiclr-17757	281	7	irs	irs	PROPN
iiclr-17757	281	8	although	although	SCONJ
iiclr-17757	281	9	taxpayers	taxpayer	NOUN
iiclr-17757	281	10	are	be	AUX
iiclr-17757	281	11	entitled	entitle	VERB
iiclr-17757	281	12	to	to	ADP
iiclr-17757	281	13	a	a	DET
iiclr-17757	281	14	conference	conference	NOUN
iiclr-17757	281	15	of	of	ADP
iiclr-17757	281	16	right	right	NOUN
iiclr-17757	281	17	to	to	PART
iiclr-17757	281	18	discuss	discuss	VERB
iiclr-17757	281	19	their	their	PRON
iiclr-17757	281	20	plr	plr	NOUN
iiclr-17757	281	21	request	request	NOUN
iiclr-17757	281	22	with	with	ADP
iiclr-17757	281	23	the	the	DET
iiclr-17757	281	24	irs	irs	PROPN
iiclr-17757	281	25	,	,	PUNCT
iiclr-17757	281	26	they	they	PRON
iiclr-17757	281	27	may	may	AUX
iiclr-17757	281	28	also	also	ADV
iiclr-17757	281	29	ask	ask	VERB
iiclr-17757	281	30	for	for	ADP
iiclr-17757	281	31	a	a	DET
iiclr-17757	281	32	conference	conference	NOUN
iiclr-17757	281	33	to	to	PART
iiclr-17757	281	34	discuss	discuss	VERB
iiclr-17757	281	35	substantive	substantive	ADJ
iiclr-17757	281	36	or	or	CCONJ
iiclr-17757	281	37	procedural	procedural	ADJ
iiclr-17757	281	38	issues	issue	NOUN
iiclr-17757	281	39	related	relate	VERB
iiclr-17757	281	40	to	to	ADP
iiclr-17757	281	41	the	the	DET
iiclr-17757	281	42	contemplated	contemplate	VERB
iiclr-17757	281	43	requests	request	NOUN
iiclr-17757	281	44	.	.	PUNCT
iiclr-17757	282	1	the	the	DET
iiclr-17757	282	2	taxpayer	taxpayer	NOUN
iiclr-17757	282	3	's	's	PART
iiclr-17757	282	4	conference	conference	NOUN
iiclr-17757	282	5	of	of	ADP
iiclr-17757	282	6	right	right	PROPN
iiclr-17757	282	7	occurs	occur	VERB
iiclr-17757	282	8	after	after	SCONJ
iiclr-17757	282	9	the	the	DET
iiclr-17757	282	10	irs	irs	PROPN
iiclr-17757	282	11	branch	branch	NOUN
iiclr-17757	282	12	has	have	AUX
iiclr-17757	282	13	had	have	VERB
iiclr-17757	282	14	an	an	DET
iiclr-17757	282	15	opportunity	opportunity	NOUN
iiclr-17757	282	16	to	to	PART
iiclr-17757	282	17	study	study	VERB
iiclr-17757	282	18	the	the	DET
iiclr-17757	282	19	case	case	NOUN
iiclr-17757	282	20	.	.	PUNCT
iiclr-17757	283	1	at	at	ADP
iiclr-17757	283	2	the	the	DET
iiclr-17757	283	3	conference	conference	NOUN
iiclr-17757	283	4	,	,	PUNCT
iiclr-17757	283	5	the	the	DET
iiclr-17757	283	6	taxpayer	taxpayer	NOUN
iiclr-17757	283	7	meets	meet	VERB
iiclr-17757	283	8	with	with	ADP
iiclr-17757	283	9	two	two	NUM
iiclr-17757	283	10	irs	irs	PROPN
iiclr-17757	283	11	personnel	personnel	NOUN
iiclr-17757	283	12	:	:	PUNCT
iiclr-17757	283	13	a	a	DET
iiclr-17757	283	14	branch	branch	NOUN
iiclr-17757	283	15	representative	representative	NOUN
iiclr-17757	283	16	who	who	PRON
iiclr-17757	283	17	explains	explain	VERB
iiclr-17757	283	18	the	the	DET
iiclr-17757	283	19	irs	irs	PROPN
iiclr-17757	283	20	's	's	PART
iiclr-17757	283	21	tentative	tentative	ADJ
iiclr-17757	283	22	position	position	NOUN
iiclr-17757	283	23	on	on	ADP
iiclr-17757	283	24	the	the	DET
iiclr-17757	283	25	substantive	substantive	ADJ
iiclr-17757	283	26	issues	issue	NOUN
iiclr-17757	283	27	of	of	ADP
iiclr-17757	283	28	the	the	DET
iiclr-17757	283	29	request	request	NOUN
iiclr-17757	283	30	and	and	CCONJ
iiclr-17757	283	31	a	a	DET
iiclr-17757	283	32	representative	representative	NOUN
iiclr-17757	283	33	42	42	NUM
iiclr-17757	283	34	.	.	PUNCT
iiclr-17757	284	1	see	see	VERB
iiclr-17757	284	2	rev	rev	PROPN
iiclr-17757	284	3	.	.	PROPN
iiclr-17757	284	4	proc	proc	PROPN
iiclr-17757	284	5	.	.	PUNCT
iiclr-17757	285	1	2002	2002	NUM
iiclr-17757	285	2	-	-	SYM
iiclr-17757	285	3	1	1	NUM
iiclr-17757	285	4	§	§	PROPN
iiclr-17757	285	5	10.09	10.09	NUM
iiclr-17757	285	6	,	,	PUNCT
iiclr-17757	285	7	2002	2002	NUM
iiclr-17757	285	8	-	-	SYM
iiclr-17757	285	9	1	1	NUM
iiclr-17757	285	10	i.r.b	i.r.b	NOUN
iiclr-17757	285	11	.	.	PUNCT
iiclr-17757	286	1	1	1	X
iiclr-17757	286	2	.	.	NUM
iiclr-17757	286	3	proposed	propose	VERB
iiclr-17757	286	4	drafts	draft	NOUN
iiclr-17757	286	5	are	be	AUX
iiclr-17757	286	6	based	base	VERB
iiclr-17757	286	7	on	on	ADP
iiclr-17757	286	8	discussions	discussion	NOUN
iiclr-17757	286	9	of	of	ADP
iiclr-17757	286	10	the	the	DET
iiclr-17757	286	11	issues	issue	NOUN
iiclr-17757	286	12	between	between	ADP
iiclr-17757	286	13	the	the	DET
iiclr-17757	286	14	taxpayer	taxpayer	NOUN
iiclr-17757	286	15	and	and	CCONJ
iiclr-17757	286	16	the	the	DET
iiclr-17757	286	17	irs	irs	PROPN
iiclr-17757	286	18	.	.	PUNCT
iiclr-17757	287	1	see	see	VERB
iiclr-17757	287	2	i	i	PRON
iiclr-17757	287	3	d.	d.	PROPN
iiclr-17757	287	4	the	the	DET
iiclr-17757	287	5	irs	irs	PROPN
iiclr-17757	287	6	can	can	AUX
iiclr-17757	287	7	provide	provide	VERB
iiclr-17757	287	8	a	a	DET
iiclr-17757	287	9	sample	sample	NOUN
iiclr-17757	287	10	format	format	NOUN
iiclr-17757	287	11	of	of	ADP
iiclr-17757	287	12	the	the	DET
iiclr-17757	287	13	letter	letter	NOUN
iiclr-17757	287	14	ruling	ruling	NOUN
iiclr-17757	287	15	.	.	PUNCT
iiclr-17757	288	1	see	see	VERB
iiclr-17757	288	2	i	i	PRON
iiclr-17757	288	3	d.	d.	PROPN
iiclr-17757	288	4	the	the	DET
iiclr-17757	288	5	proposed	propose	VERB
iiclr-17757	288	6	draft	draft	NOUN
iiclr-17757	288	7	should	should	AUX
iiclr-17757	288	8	include	include	VERB
iiclr-17757	288	9	a	a	DET
iiclr-17757	288	10	discussion	discussion	NOUN
iiclr-17757	288	11	of	of	ADP
iiclr-17757	288	12	the	the	DET
iiclr-17757	288	13	facts	fact	NOUN
iiclr-17757	288	14	,	,	PUNCT
iiclr-17757	288	15	analysis	analysis	NOUN
iiclr-17757	288	16	,	,	PUNCT
iiclr-17757	288	17	and	and	CCONJ
iiclr-17757	288	18	letter	letter	NOUN
iiclr-17757	288	19	ruling	rule	VERB
iiclr-17757	288	20	language	language	NOUN
iiclr-17757	288	21	to	to	PART
iiclr-17757	288	22	be	be	AUX
iiclr-17757	288	23	included	include	VERB
iiclr-17757	288	24	.	.	PUNCT
iiclr-17757	289	1	see	see	VERB
iiclr-17757	289	2	i	i	PRON
iiclr-17757	289	3	d.	d.	PROPN
iiclr-17757	289	4	the	the	DET
iiclr-17757	289	5	draft	draft	NOUN
iiclr-17757	289	6	should	should	AUX
iiclr-17757	289	7	also	also	ADV
iiclr-17757	289	8	be	be	AUX
iiclr-17757	289	9	submitted	submit	VERB
iiclr-17757	289	10	electronically	electronically	ADV
iiclr-17757	289	11	.	.	PUNCT
iiclr-17757	290	1	see	see	VERB
iiclr-17757	290	2	i	i	PRON
iiclr-17757	290	3	d.	d.	PROPN
iiclr-17757	290	4	submitting	submit	VERB
iiclr-17757	290	5	a	a	DET
iiclr-17757	290	6	proposed	propose	VERB
iiclr-17757	290	7	draft	draft	NOUN
iiclr-17757	290	8	is	be	AUX
iiclr-17757	290	9	not	not	PART
iiclr-17757	290	10	required	require	VERB
iiclr-17757	290	11	to	to	PART
iiclr-17757	290	12	receive	receive	VERB
iiclr-17757	290	13	a	a	DET
iiclr-17757	290	14	ruling	ruling	NOUN
iiclr-17757	290	15	.	.	PUNCT
iiclr-17757	291	1	see	see	VERB
iiclr-17757	291	2	i	i	PRON
iiclr-17757	291	3	d.	d.	PROPN
iiclr-17757	291	4	43	43	NUM
iiclr-17757	291	5	.	.	PUNCT
iiclr-17757	292	1	see	see	VERB
iiclr-17757	292	2	rev	rev	PROPN
iiclr-17757	292	3	.	.	PROPN
iiclr-17757	292	4	proc	proc	PROPN
iiclr-17757	292	5	.	.	PUNCT
iiclr-17757	293	1	2002	2002	NUM
iiclr-17757	293	2	-	-	SYM
iiclr-17757	293	3	1	1	NUM
iiclr-17757	293	4	§	§	PROPN
iiclr-17757	293	5	8.02(4	8.02(4	NUM
iiclr-17757	293	6	)	)	PUNCT
iiclr-17757	293	7	,	,	PUNCT
iiclr-17757	293	8	2002	2002	NUM
iiclr-17757	293	9	-	-	SYM
iiclr-17757	293	10	1	1	NUM
iiclr-17757	293	11	i.r.b	i.r.b	NOUN
iiclr-17757	293	12	.	.	PUNCT
iiclr-17757	294	1	1	1	X
iiclr-17757	294	2	.	.	PUNCT
iiclr-17757	294	3	the	the	DET
iiclr-17757	294	4	irs	irs	PROPN
iiclr-17757	294	5	ordinarily	ordinarily	ADV
iiclr-17757	294	6	processes	process	VERB
iiclr-17757	294	7	ruling	ruling	NOUN
iiclr-17757	294	8	requests	request	NOUN
iiclr-17757	294	9	in	in	ADP
iiclr-17757	294	10	the	the	DET
iiclr-17757	294	11	order	order	NOUN
iiclr-17757	294	12	that	that	SCONJ
iiclr-17757	294	13	they	they	PRON
iiclr-17757	294	14	are	be	AUX
iiclr-17757	294	15	received	receive	VERB
iiclr-17757	294	16	.	.	PUNCT
iiclr-17757	295	1	see	see	VERB
iiclr-17757	295	2	i	i	PRON
iiclr-17757	295	3	d.	d.	PROPN
iiclr-17757	295	4	however	however	ADV
iiclr-17757	295	5	,	,	PUNCT
iiclr-17757	295	6	expedited	expedite	VERB
iiclr-17757	295	7	review	review	NOUN
iiclr-17757	295	8	may	may	AUX
iiclr-17757	295	9	be	be	AUX
iiclr-17757	295	10	granted	grant	VERB
iiclr-17757	295	11	(	(	PUNCT
iiclr-17757	295	12	although	although	SCONJ
iiclr-17757	295	13	rare	rare	ADJ
iiclr-17757	295	14	)	)	PUNCT
iiclr-17757	295	15	after	after	ADP
iiclr-17757	295	16	a	a	DET
iiclr-17757	295	17	written	write	VERB
iiclr-17757	295	18	request	request	NOUN
iiclr-17757	295	19	setting	set	VERB
iiclr-17757	295	20	forth	forth	ADP
iiclr-17757	295	21	details	detail	NOUN
iiclr-17757	295	22	substantiating	substantiate	VERB
iiclr-17757	295	23	the	the	DET
iiclr-17757	295	24	need	need	NOUN
iiclr-17757	295	25	for	for	ADP
iiclr-17757	295	26	priority	priority	NOUN
iiclr-17757	295	27	review	review	NOUN
iiclr-17757	295	28	.	.	PUNCT
iiclr-17757	296	1	see	see	VERB
iiclr-17757	296	2	i	i	PRON
iiclr-17757	296	3	d.	d.	PROPN
iiclr-17757	296	4	the	the	DET
iiclr-17757	296	5	request	request	NOUN
iiclr-17757	296	6	for	for	ADP
iiclr-17757	296	7	processing	processing	NOUN
iiclr-17757	296	8	ahead	ahead	ADV
iiclr-17757	296	9	of	of	ADP
iiclr-17757	296	10	the	the	DET
iiclr-17757	296	11	regular	regular	ADJ
iiclr-17757	296	12	order	order	NOUN
iiclr-17757	296	13	will	will	AUX
iiclr-17757	296	14	only	only	ADV
iiclr-17757	296	15	be	be	AUX
iiclr-17757	296	16	granted	grant	VERB
iiclr-17757	296	17	to	to	ADP
iiclr-17757	296	18	taxpayers	taxpayer	NOUN
iiclr-17757	296	19	with	with	ADP
iiclr-17757	296	20	a	a	DET
iiclr-17757	296	21	compelling	compelling	ADJ
iiclr-17757	296	22	need	need	NOUN
iiclr-17757	296	23	that	that	PRON
iiclr-17757	296	24	was	be	AUX
iiclr-17757	296	25	outside	outside	ADP
iiclr-17757	296	26	of	of	ADP
iiclr-17757	296	27	the	the	DET
iiclr-17757	296	28	taxpayer	taxpayer	NOUN
iiclr-17757	296	29	's	's	PART
iiclr-17757	296	30	control	control	NOUN
iiclr-17757	296	31	and	and	CCONJ
iiclr-17757	296	32	create	create	VERB
iiclr-17757	296	33	a	a	DET
iiclr-17757	296	34	real	real	ADJ
iiclr-17757	296	35	business	business	NOUN
iiclr-17757	296	36	need	need	VERB
iiclr-17757	296	37	to	to	PART
iiclr-17757	296	38	obtain	obtain	VERB
iiclr-17757	296	39	a	a	DET
iiclr-17757	296	40	ruling	ruling	NOUN
iiclr-17757	296	41	to	to	PART
iiclr-17757	296	42	prevent	prevent	VERB
iiclr-17757	296	43	detrimental	detrimental	ADJ
iiclr-17757	296	44	and	and	CCONJ
iiclr-17757	296	45	significant	significant	ADJ
iiclr-17757	296	46	consequences	consequence	NOUN
iiclr-17757	296	47	.	.	PUNCT
iiclr-17757	297	1	see	see	VERB
iiclr-17757	297	2	i	i	PRON
iiclr-17757	297	3	d.	d.	PROPN
iiclr-17757	297	4	the	the	DET
iiclr-17757	297	5	taxpayer	taxpayer	NOUN
iiclr-17757	297	6	must	must	AUX
iiclr-17757	297	7	demonstrate	demonstrate	VERB
iiclr-17757	297	8	that	that	SCONJ
iiclr-17757	297	9	the	the	DET
iiclr-17757	297	10	cause	cause	NOUN
iiclr-17757	297	11	necessitating	necessitating	NOUN
iiclr-17757	297	12	expedited	expedite	VERB
iiclr-17757	297	13	review	review	NOUN
iiclr-17757	297	14	could	could	AUX
iiclr-17757	297	15	not	not	PART
iiclr-17757	297	16	be	be	AUX
iiclr-17757	297	17	reasonably	reasonably	ADV
iiclr-17757	297	18	anticipated	anticipate	VERB
iiclr-17757	297	19	or	or	CCONJ
iiclr-17757	297	20	controlled	control	VERB
iiclr-17757	297	21	,	,	PUNCT
iiclr-17757	297	22	and	and	CCONJ
iiclr-17757	297	23	that	that	SCONJ
iiclr-17757	297	24	the	the	DET
iiclr-17757	297	25	ruling	rule	VERB
iiclr-17757	297	26	request	request	NOUN
iiclr-17757	297	27	was	be	AUX
iiclr-17757	297	28	submitted	submit	VERB
iiclr-17757	297	29	as	as	ADV
iiclr-17757	297	30	soon	soon	ADV
iiclr-17757	297	31	as	as	ADP
iiclr-17757	297	32	practicable	practicable	ADJ
iiclr-17757	297	33	after	after	ADP
iiclr-17757	297	34	becoming	become	VERB
iiclr-17757	297	35	aware	aware	ADJ
iiclr-17757	297	36	of	of	ADP
iiclr-17757	297	37	the	the	DET
iiclr-17757	297	38	deadline	deadline	NOUN
iiclr-17757	297	39	.	.	PUNCT
iiclr-17757	298	1	see	see	VERB
iiclr-17757	298	2	i	i	PRON
iiclr-17757	298	3	d.	d.	PROPN
iiclr-17757	298	4	if	if	SCONJ
iiclr-17757	298	5	expedited	expedite	VERB
iiclr-17757	298	6	review	review	NOUN
iiclr-17757	298	7	is	be	AUX
iiclr-17757	298	8	granted	grant	VERB
iiclr-17757	298	9	,	,	PUNCT
iiclr-17757	298	10	the	the	DET
iiclr-17757	298	11	irs	irs	PROPN
iiclr-17757	298	12	can	can	AUX
iiclr-17757	298	13	not	not	PART
iiclr-17757	298	14	assure	assure	VERB
iiclr-17757	298	15	that	that	SCONJ
iiclr-17757	298	16	the	the	DET
iiclr-17757	298	17	plr	plr	NOUN
iiclr-17757	298	18	will	will	AUX
iiclr-17757	298	19	be	be	AUX
iiclr-17757	298	20	processed	process	VERB
iiclr-17757	298	21	by	by	ADP
iiclr-17757	298	22	the	the	DET
iiclr-17757	298	23	date	date	NOUN
iiclr-17757	298	24	requested	request	VERB
iiclr-17757	298	25	.	.	PUNCT
iiclr-17757	299	1	see	see	VERB
iiclr-17757	299	2	i	i	PRON
iiclr-17757	299	3	d.	d.	PROPN
iiclr-17757	299	4	44	44	NUM
iiclr-17757	299	5	.	.	PUNCT
iiclr-17757	300	1	see	see	VERB
iiclr-17757	300	2	rev	rev	PROPN
iiclr-17757	300	3	.	.	PROPN
iiclr-17757	300	4	proc	proc	PROPN
iiclr-17757	300	5	.	.	PUNCT
iiclr-17757	301	1	2002	2002	NUM
iiclr-17757	301	2	-	-	SYM
iiclr-17757	301	3	1	1	NUM
iiclr-17757	301	4	§	§	PROPN
iiclr-17757	301	5	8.02(3	8.02(3	NUM
iiclr-17757	301	6	)	)	PUNCT
iiclr-17757	301	7	.	.	PUNCT
iiclr-17757	302	1	2002	2002	NUM
iiclr-17757	302	2	-	-	SYM
iiclr-17757	302	3	1	1	NUM
iiclr-17757	302	4	i.r.b	i.r.b	NOUN
iiclr-17757	302	5	.	.	PUNCT
iiclr-17757	303	1	1	1	X
iiclr-17757	303	2	.	.	X
iiclr-17757	303	3	a	a	DET
iiclr-17757	303	4	two	two	NUM
iiclr-17757	303	5	-	-	PUNCT
iiclr-17757	303	6	part	part	NOUN
iiclr-17757	303	7	plr	plr	NOUN
iiclr-17757	303	8	request	request	NOUN
iiclr-17757	303	9	sets	set	VERB
iiclr-17757	303	10	forth	forth	ADP
iiclr-17757	303	11	the	the	DET
iiclr-17757	303	12	statement	statement	NOUN
iiclr-17757	303	13	of	of	ADP
iiclr-17757	303	14	facts	fact	NOUN
iiclr-17757	303	15	and	and	CCONJ
iiclr-17757	303	16	related	related	ADJ
iiclr-17757	303	17	documents	document	NOUN
iiclr-17757	303	18	required	require	VERB
iiclr-17757	303	19	(	(	PUNCT
iiclr-17757	303	20	part	part	NOUN
iiclr-17757	303	21	one	one	NUM
iiclr-17757	303	22	)	)	PUNCT
iiclr-17757	303	23	and	and	CCONJ
iiclr-17757	303	24	a	a	DET
iiclr-17757	303	25	summary	summary	NOUN
iiclr-17757	303	26	of	of	ADP
iiclr-17757	303	27	facts	fact	NOUN
iiclr-17757	303	28	the	the	DET
iiclr-17757	303	29	taxpayer	taxpayer	NOUN
iiclr-17757	303	30	believes	believe	VERB
iiclr-17757	303	31	are	be	AUX
iiclr-17757	303	32	controlling	control	VERB
iiclr-17757	303	33	in	in	ADP
iiclr-17757	303	34	reaching	reach	VERB
iiclr-17757	303	35	the	the	DET
iiclr-17757	303	36	desired	desire	VERB
iiclr-17757	303	37	conclusion	conclusion	NOUN
iiclr-17757	303	38	(	(	PUNCT
iiclr-17757	303	39	part	part	NOUN
iiclr-17757	303	40	two	two	NUM
iiclr-17757	303	41	)	)	PUNCT
iiclr-17757	303	42	.	.	PUNCT
iiclr-17757	304	1	see	see	VERB
iiclr-17757	304	2	i	i	PRON
iiclr-17757	304	3	d.	d.	PROPN
iiclr-17757	304	4	if	if	SCONJ
iiclr-17757	304	5	the	the	DET
iiclr-17757	304	6	irs	irs	PROPN
iiclr-17757	304	7	accepts	accept	VERB
iiclr-17757	304	8	this	this	DET
iiclr-17757	304	9	statement	statement	NOUN
iiclr-17757	304	10	of	of	ADP
iiclr-17757	304	11	controlling	control	VERB
iiclr-17757	304	12	facts	fact	NOUN
iiclr-17757	304	13	,	,	PUNCT
iiclr-17757	304	14	then	then	ADV
iiclr-17757	304	15	the	the	DET
iiclr-17757	304	16	plr	plr	NOUN
iiclr-17757	304	17	is	be	AUX
iiclr-17757	304	18	generally	generally	ADV
iiclr-17757	304	19	based	base	VERB
iiclr-17757	304	20	on	on	ADP
iiclr-17757	304	21	these	these	DET
iiclr-17757	304	22	facts	fact	NOUN
iiclr-17757	304	23	,	,	PUNCT
iiclr-17757	304	24	which	which	PRON
iiclr-17757	304	25	are	be	AUX
iiclr-17757	304	26	incorporated	incorporate	VERB
iiclr-17757	304	27	into	into	ADP
iiclr-17757	304	28	the	the	DET
iiclr-17757	304	29	ruling	ruling	NOUN
iiclr-17757	304	30	.	.	PUNCT
iiclr-17757	305	1	see	see	VERB
iiclr-17757	305	2	i	i	PRON
iiclr-17757	305	3	d.	d.	PROPN
iiclr-17757	305	4	where	where	SCONJ
iiclr-17757	305	5	this	this	DET
iiclr-17757	305	6	procedure	procedure	NOUN
iiclr-17757	305	7	is	be	AUX
iiclr-17757	305	8	allowed	allow	VERB
iiclr-17757	305	9	,	,	PUNCT
iiclr-17757	305	10	it	it	PRON
iiclr-17757	305	11	is	be	AUX
iiclr-17757	305	12	encouraged	encourage	VERB
iiclr-17757	305	13	because	because	SCONJ
iiclr-17757	305	14	the	the	DET
iiclr-17757	305	15	time	time	NOUN
iiclr-17757	305	16	necessary	necessary	ADJ
iiclr-17757	305	17	to	to	PART
iiclr-17757	305	18	process	process	VERB
iiclr-17757	305	19	the	the	DET
iiclr-17757	305	20	request	request	NOUN
iiclr-17757	305	21	is	be	AUX
iiclr-17757	305	22	reduced	reduce	VERB
iiclr-17757	305	23	.	.	PUNCT
iiclr-17757	306	1	see	see	VERB
iiclr-17757	306	2	i	i	PRON
iiclr-17757	306	3	d.	d.	PROPN
iiclr-17757	306	4	45	45	NUM
iiclr-17757	306	5	.	.	PUNCT
iiclr-17757	307	1	see	see	VERB
iiclr-17757	307	2	advance	advance	NOUN
iiclr-17757	307	3	ruuings	ruuing	NOUN
iiclr-17757	307	4	.	.	PUNCT
iiclr-17757	308	1	supra	supra	PROPN
iiclr-17757	308	2	note	note	PROPN
iiclr-17757	308	3	2	2	NUM
iiclr-17757	308	4	,	,	PUNCT
iiclr-17757	308	5	at	at	ADP
iiclr-17757	308	6	635	635	NUM
iiclr-17757	308	7	.	.	PUNCT
iiclr-17757	309	1	46	46	NUM
iiclr-17757	309	2	.	.	PUNCT
iiclr-17757	310	1	see	see	VERB
iiclr-17757	310	2	i	i	PRON
iiclr-17757	310	3	d.	d.	PROPN
iiclr-17757	310	4	47	47	NUM
iiclr-17757	310	5	.	.	PUNCT
iiclr-17757	311	1	see	see	VERB
iiclr-17757	311	2	rev	rev	PROPN
iiclr-17757	311	3	.	.	PROPN
iiclr-17757	311	4	proc	proc	PROPN
iiclr-17757	311	5	.	.	PUNCT
iiclr-17757	312	1	2002	2002	NUM
iiclr-17757	312	2	-	-	SYM
iiclr-17757	312	3	1	1	NUM
iiclr-17757	312	4	§	§	PROPN
iiclr-17757	312	5	10	10	NUM
iiclr-17757	312	6	.	.	PUNCT
iiclr-17757	312	7	11	11	NUM
iiclr-17757	312	8	,	,	PUNCT
iiclr-17757	312	9	2002	2002	NUM
iiclr-17757	312	10	-	-	SYM
iiclr-17757	312	11	1	1	NUM
iiclr-17757	312	12	i.r.b	i.r.b	NOUN
iiclr-17757	312	13	.	.	PUNCT
iiclr-17757	313	1	1	1	NUM
iiclr-17757	313	2	.	.	X
iiclr-17757	313	3	48	48	NUM
iiclr-17757	313	4	.	.	PUNCT
iiclr-17757	314	1	see	see	AUX
iiclr-17757	314	2	rev	rev	PROPN
iiclr-17757	314	3	.	.	PROPN
iiclr-17757	314	4	proc	proc	PROPN
iiclr-17757	314	5	.	.	PUNCT
iiclr-17757	315	1	2002	2002	NUM
iiclr-17757	315	2	-	-	SYM
iiclr-17757	315	3	1	1	NUM
iiclr-17757	315	4	§	§	PROPN
iiclr-17757	315	5	11.02,2002	11.02,2002	NUM
iiclr-17757	315	6	-	-	SYM
iiclr-17757	315	7	1	1	NUM
iiclr-17757	315	8	i.r.b	i.r.b	NOUN
iiclr-17757	315	9	.	.	PUNCT
iiclr-17757	316	1	1	1	X
iiclr-17757	316	2	.	.	X
iiclr-17757	316	3	the	the	DET
iiclr-17757	316	4	taxpayer	taxpayer	NOUN
iiclr-17757	316	5	may	may	AUX
iiclr-17757	316	6	request	request	VERB
iiclr-17757	316	7	,	,	PUNCT
iiclr-17757	316	8	however	however	ADV
iiclr-17757	316	9	,	,	PUNCT
iiclr-17757	316	10	that	that	SCONJ
iiclr-17757	316	11	the	the	DET
iiclr-17757	316	12	conference	conference	NOUN
iiclr-17757	316	13	be	be	AUX
iiclr-17757	316	14	earlier	early	ADV
iiclr-17757	316	15	.	.	PUNCT
iiclr-17757	317	1	see	see	VERB
iiclr-17757	318	1	i	i	PRON
iiclr-17757	318	2	d.	d.	PROPN
iiclr-17757	319	1	[	[	X
iiclr-17757	319	2	vol	vol	NOUN
iiclr-17757	319	3	.	.	PUNCT
iiclr-17757	320	1	13:1	13:1	NUM
iiclr-17757	320	2	all	all	PRON
iiclr-17757	320	3	's	be	AUX
iiclr-17757	320	4	fair	fair	ADJ
iiclr-17757	320	5	in	in	ADP
iiclr-17757	320	6	love	love	NOUN
iiclr-17757	320	7	,	,	PUNCT
iiclr-17757	320	8	war	war	NOUN
iiclr-17757	320	9	,	,	PUNCT
iiclr-17757	320	10	and	and	CCONJ
iiclr-17757	320	11	taxes	taxis	NOUN
iiclr-17757	320	12	authorized	authorize	VERB
iiclr-17757	320	13	to	to	PART
iiclr-17757	320	14	bind	bind	VERB
iiclr-17757	320	15	the	the	DET
iiclr-17757	320	16	agency	agency	NOUN
iiclr-17757	320	17	to	to	ADP
iiclr-17757	320	18	a	a	DET
iiclr-17757	320	19	ruling	ruling	NOUN
iiclr-17757	320	20	.	.	PUNCT
iiclr-17757	321	1	at	at	ADP
iiclr-17757	321	2	the	the	DET
iiclr-17757	321	3	conference	conference	NOUN
iiclr-17757	321	4	,	,	PUNCT
iiclr-17757	321	5	neither	neither	DET
iiclr-17757	321	6	representative	representative	NOUN
iiclr-17757	321	7	may	may	AUX
iiclr-17757	321	8	commit	commit	VERB
iiclr-17757	321	9	the	the	DET
iiclr-17757	321	10	irs	irs	PROPN
iiclr-17757	321	11	,	,	PUNCT
iiclr-17757	321	12	and	and	CCONJ
iiclr-17757	321	13	the	the	DET
iiclr-17757	321	14	taxpayer	taxpayer	NOUN
iiclr-17757	321	15	may	may	AUX
iiclr-17757	321	16	not	not	PART
iiclr-17757	321	17	appeal	appeal	VERB
iiclr-17757	321	18	the	the	DET
iiclr-17757	321	19	action	action	NOUN
iiclr-17757	321	20	of	of	ADP
iiclr-17757	321	21	a	a	DET
iiclr-17757	321	22	branch	branch	NOUN
iiclr-17757	321	23	.	.	PUNCT
iiclr-17757	322	1	"0	"0	VERB
iiclr-17757	322	2	although	although	SCONJ
iiclr-17757	322	3	held	hold	VERB
iiclr-17757	322	4	at	at	ADP
iiclr-17757	322	5	the	the	DET
iiclr-17757	322	6	irs	irs	PROPN
iiclr-17757	322	7	national	national	ADJ
iiclr-17757	322	8	office	office	NOUN
iiclr-17757	322	9	,	,	PUNCT
iiclr-17757	322	10	the	the	DET
iiclr-17757	322	11	conference	conference	NOUN
iiclr-17757	322	12	is	be	AUX
iiclr-17757	322	13	informal	informal	ADJ
iiclr-17757	322	14	and	and	CCONJ
iiclr-17757	322	15	therefore	therefore	ADV
iiclr-17757	322	16	may	may	AUX
iiclr-17757	322	17	not	not	PART
iiclr-17757	322	18	be	be	AUX
iiclr-17757	322	19	recorded	record	VERB
iiclr-17757	322	20	.	.	PUNCT
iiclr-17757	322	21	"	"	PUNCT
iiclr-17757	323	1	as	as	SCONJ
iiclr-17757	323	2	noted	note	VERB
iiclr-17757	323	3	above	above	ADV
iiclr-17757	323	4	,	,	PUNCT
iiclr-17757	323	5	the	the	DET
iiclr-17757	323	6	taxpayer	taxpayer	NOUN
iiclr-17757	323	7	may	may	AUX
iiclr-17757	323	8	request	request	VERB
iiclr-17757	323	9	a	a	DET
iiclr-17757	323	10	conference	conference	NOUN
iiclr-17757	323	11	with	with	ADP
iiclr-17757	323	12	the	the	DET
iiclr-17757	323	13	irs	irs	PROPN
iiclr-17757	323	14	prior	prior	ADV
iiclr-17757	323	15	to	to	ADP
iiclr-17757	323	16	submitting	submit	VERB
iiclr-17757	323	17	a	a	DET
iiclr-17757	323	18	request	request	NOUN
iiclr-17757	323	19	for	for	SCONJ
iiclr-17757	323	20	a	a	DET
iiclr-17757	323	21	plr	plr	NOUN
iiclr-17757	323	22	to	to	PART
iiclr-17757	323	23	discuss	discuss	VERB
iiclr-17757	323	24	the	the	DET
iiclr-17757	323	25	substantive	substantive	ADJ
iiclr-17757	323	26	or	or	CCONJ
iiclr-17757	323	27	procedural	procedural	ADJ
iiclr-17757	323	28	issues	issue	NOUN
iiclr-17757	323	29	related	relate	VERB
iiclr-17757	323	30	to	to	ADP
iiclr-17757	323	31	a	a	DET
iiclr-17757	323	32	proposed	propose	VERB
iiclr-17757	323	33	transaction	transaction	NOUN
iiclr-17757	323	34	.	.	PUNCT
iiclr-17757	324	1	2	2	NUM
iiclr-17757	324	2	the	the	DET
iiclr-17757	324	3	irs	irs	PROPN
iiclr-17757	324	4	will	will	AUX
iiclr-17757	324	5	only	only	ADV
iiclr-17757	324	6	grant	grant	VERB
iiclr-17757	324	7	such	such	DET
iiclr-17757	324	8	a	a	DET
iiclr-17757	324	9	request	request	NOUN
iiclr-17757	324	10	if	if	SCONJ
iiclr-17757	324	11	the	the	DET
iiclr-17757	324	12	identity	identity	NOUN
iiclr-17757	324	13	of	of	ADP
iiclr-17757	324	14	the	the	DET
iiclr-17757	324	15	taxpayer	taxpayer	NOUN
iiclr-17757	324	16	is	be	AUX
iiclr-17757	324	17	disclosed	disclose	VERB
iiclr-17757	324	18	,	,	PUNCT
iiclr-17757	324	19	a	a	DET
iiclr-17757	324	20	plr	plr	NOUN
iiclr-17757	324	21	request	request	NOUN
iiclr-17757	324	22	is	be	AUX
iiclr-17757	324	23	actually	actually	ADV
iiclr-17757	324	24	intended	intend	VERB
iiclr-17757	324	25	,	,	PUNCT
iiclr-17757	324	26	the	the	DET
iiclr-17757	324	27	request	request	NOUN
iiclr-17757	324	28	concerns	concern	VERB
iiclr-17757	324	29	an	an	DET
iiclr-17757	324	30	issue	issue	NOUN
iiclr-17757	324	31	over	over	ADP
iiclr-17757	324	32	which	which	PRON
iiclr-17757	324	33	plrs	plrs	NOUN
iiclr-17757	324	34	are	be	AUX
iiclr-17757	324	35	normally	normally	ADV
iiclr-17757	324	36	issued	issue	VERB
iiclr-17757	324	37	,	,	PUNCT
iiclr-17757	324	38	and	and	CCONJ
iiclr-17757	324	39	time	time	NOUN
iiclr-17757	324	40	permits.53	permits.53	VERB
iiclr-17757	324	41	if	if	SCONJ
iiclr-17757	324	42	the	the	DET
iiclr-17757	324	43	taxpayer	taxpayer	NOUN
iiclr-17757	324	44	does	do	AUX
iiclr-17757	324	45	not	not	PART
iiclr-17757	324	46	submit	submit	VERB
iiclr-17757	324	47	a	a	DET
iiclr-17757	324	48	request	request	NOUN
iiclr-17757	324	49	for	for	ADP
iiclr-17757	324	50	a	a	DET
iiclr-17757	324	51	plr	plr	NOUN
iiclr-17757	324	52	after	after	ADP
iiclr-17757	324	53	a	a	DET
iiclr-17757	324	54	pre	pre	ADJ
iiclr-17757	324	55	-	-	ADJ
iiclr-17757	324	56	submission	submission	NOUN
iiclr-17757	324	57	conference	conference	NOUN
iiclr-17757	324	58	,	,	PUNCT
iiclr-17757	324	59	then	then	ADV
iiclr-17757	324	60	the	the	DET
iiclr-17757	324	61	irs	irs	PROPN
iiclr-17757	324	62	division	division	NOUN
iiclr-17757	324	63	with	with	ADP
iiclr-17757	324	64	jurisdiction	jurisdiction	NOUN
iiclr-17757	324	65	to	to	PART
iiclr-17757	324	66	audit	audit	VERB
iiclr-17757	324	67	the	the	DET
iiclr-17757	324	68	taxpayer	taxpayer	NOUN
iiclr-17757	324	69	is	be	AUX
iiclr-17757	324	70	notified	notify	VERB
iiclr-17757	324	71	of	of	ADP
iiclr-17757	324	72	the	the	DET
iiclr-17757	324	73	issues	issue	NOUN
iiclr-17757	324	74	that	that	PRON
iiclr-17757	324	75	were	be	AUX
iiclr-17757	324	76	raised	raise	VERB
iiclr-17757	324	77	during	during	ADP
iiclr-17757	324	78	the	the	DET
iiclr-17757	324	79	meeting	meeting	NOUN
iiclr-17757	324	80	.	.	PUNCT
iiclr-17757	325	1	"4	"4	PROPN
iiclr-17757	325	2	e.	e.	PROPN
iiclr-17757	325	3	retroactive	retroactive	VERB
iiclr-17757	325	4	revocation	revocation	NOUN
iiclr-17757	325	5	of	of	ADP
iiclr-17757	325	6	a	a	DET
iiclr-17757	325	7	plr	plr	NOUN
iiclr-17757	325	8	although	although	SCONJ
iiclr-17757	325	9	in	in	ADP
iiclr-17757	325	10	practice	practice	NOUN
iiclr-17757	325	11	irs	irs	PROPN
iiclr-17757	325	12	district	district	NOUN
iiclr-17757	325	13	offices	office	NOUN
iiclr-17757	325	14	respect	respect	VERB
iiclr-17757	325	15	and	and	CCONJ
iiclr-17757	325	16	adhere	adhere	VERB
iiclr-17757	325	17	to	to	ADP
iiclr-17757	325	18	plrs	plrs	NOUN
iiclr-17757	325	19	,	,	PUNCT
iiclr-17757	325	20	the	the	DET
iiclr-17757	325	21	irs	irs	PROPN
iiclr-17757	325	22	is	be	AUX
iiclr-17757	325	23	only	only	ADV
iiclr-17757	325	24	legally	legally	ADV
iiclr-17757	325	25	bound	bind	VERB
iiclr-17757	325	26	by	by	ADP
iiclr-17757	325	27	rulings	ruling	NOUN
iiclr-17757	325	28	accompanied	accompany	VERB
iiclr-17757	325	29	by	by	ADP
iiclr-17757	325	30	closing	close	VERB
iiclr-17757	325	31	agreements	agreement	NOUN
iiclr-17757	325	32	under	under	ADP
iiclr-17757	325	33	section	section	NOUN
iiclr-17757	325	34	7121	7121	NUM
iiclr-17757	325	35	.	.	PUNCT
iiclr-17757	325	36	"	"	PUNCT
iiclr-17757	326	1	therefore	therefore	ADV
iiclr-17757	326	2	,	,	PUNCT
iiclr-17757	326	3	technically	technically	ADV
iiclr-17757	326	4	,	,	PUNCT
iiclr-17757	326	5	the	the	DET
iiclr-17757	326	6	irs	irs	PROPN
iiclr-17757	326	7	has	have	VERB
iiclr-17757	326	8	the	the	DET
iiclr-17757	326	9	discretion	discretion	NOUN
iiclr-17757	326	10	to	to	PART
iiclr-17757	326	11	modify	modify	VERB
iiclr-17757	326	12	or	or	CCONJ
iiclr-17757	326	13	revoke	revoke	VERB
iiclr-17757	326	14	a	a	DET
iiclr-17757	326	15	plr	plr	NOUN
iiclr-17757	326	16	anytime	anytime	SCONJ
iiclr-17757	326	17	it	it	PRON
iiclr-17757	326	18	finds	find	VERB
iiclr-17757	326	19	the	the	DET
iiclr-17757	326	20	ruling	rule	VERB
iiclr-17757	326	21	erroneous	erroneous	ADJ
iiclr-17757	326	22	or	or	CCONJ
iiclr-17757	326	23	in	in	ADP
iiclr-17757	326	24	discord	discord	NOUN
iiclr-17757	326	25	with	with	ADP
iiclr-17757	326	26	its	its	PRON
iiclr-17757	326	27	current	current	ADJ
iiclr-17757	326	28	position	position	NOUN
iiclr-17757	326	29	on	on	ADP
iiclr-17757	326	30	an	an	DET
iiclr-17757	326	31	issue	issue	NOUN
iiclr-17757	326	32	.	.	PUNCT
iiclr-17757	327	1	'6	'6	VERB
iiclr-17757	327	2	49	49	NUM
iiclr-17757	327	3	.	.	PUNCT
iiclr-17757	328	1	see	see	VERB
iiclr-17757	328	2	rev	rev	PROPN
iiclr-17757	328	3	.	.	PROPN
iiclr-17757	328	4	proc	proc	PROPN
iiclr-17757	328	5	.	.	PUNCT
iiclr-17757	329	1	2002	2002	NUM
iiclr-17757	329	2	-	-	SYM
iiclr-17757	329	3	1	1	NUM
iiclr-17757	329	4	§	§	PROPN
iiclr-17757	329	5	11.02	11.02	NUM
iiclr-17757	329	6	,	,	PUNCT
iiclr-17757	329	7	.04	.04	NUM
iiclr-17757	329	8	,	,	PUNCT
iiclr-17757	329	9	2002	2002	NUM
iiclr-17757	329	10	-	-	SYM
iiclr-17757	329	11	1	1	NUM
iiclr-17757	329	12	i.r.b	i.r.b	NOUN
iiclr-17757	329	13	.	.	PUNCT
iiclr-17757	330	1	1	1	X
iiclr-17757	330	2	.	.	X
iiclr-17757	330	3	the	the	DET
iiclr-17757	330	4	most	most	ADV
iiclr-17757	330	5	senior	senior	ADJ
iiclr-17757	330	6	irs	irs	PROPN
iiclr-17757	330	7	representative	representative	NOUN
iiclr-17757	330	8	also	also	ADV
iiclr-17757	330	9	ensures	ensure	VERB
iiclr-17757	330	10	that	that	SCONJ
iiclr-17757	330	11	the	the	DET
iiclr-17757	330	12	taxpayer	taxpayer	NOUN
iiclr-17757	330	13	is	be	AUX
iiclr-17757	330	14	given	give	VERB
iiclr-17757	330	15	an	an	DET
iiclr-17757	330	16	opportunity	opportunity	NOUN
iiclr-17757	330	17	to	to	PART
iiclr-17757	330	18	present	present	VERB
iiclr-17757	330	19	his	his	PRON
iiclr-17757	330	20	or	or	CCONJ
iiclr-17757	330	21	her	her	PRON
iiclr-17757	330	22	views	view	NOUN
iiclr-17757	330	23	on	on	ADP
iiclr-17757	330	24	all	all	DET
iiclr-17757	330	25	issues	issue	NOUN
iiclr-17757	330	26	.	.	PUNCT
iiclr-17757	331	1	see	see	VERB
iiclr-17757	331	2	i	i	PRON
iiclr-17757	331	3	d.	d.	PROPN
iiclr-17757	331	4	§	§	PROPN
iiclr-17757	331	5	11.04	11.04	NUM
iiclr-17757	331	6	.	.	PUNCT
iiclr-17757	332	1	50	50	NUM
iiclr-17757	332	2	.	.	PUNCT
iiclr-17757	333	1	see	see	AUX
iiclr-17757	333	2	rev	rev	PROPN
iiclr-17757	333	3	.	.	PROPN
iiclr-17757	333	4	proc	proc	PROPN
iiclr-17757	333	5	.	.	PUNCT
iiclr-17757	334	1	2002	2002	NUM
iiclr-17757	334	2	-	-	SYM
iiclr-17757	334	3	1	1	NUM
iiclr-17757	334	4	§	§	PROPN
iiclr-17757	334	5	11.02	11.02	NUM
iiclr-17757	334	6	,	,	PUNCT
iiclr-17757	334	7	.04	.04	NUM
iiclr-17757	334	8	,	,	PUNCT
iiclr-17757	334	9	2002	2002	NUM
iiclr-17757	334	10	-	-	SYM
iiclr-17757	334	11	1	1	NUM
iiclr-17757	334	12	i.r.b	i.r.b	NOUN
iiclr-17757	334	13	.	.	PUNCT
iiclr-17757	335	1	1	1	X
iiclr-17757	335	2	.	.	X
iiclr-17757	335	3	after	after	ADP
iiclr-17757	335	4	the	the	DET
iiclr-17757	335	5	conference	conference	NOUN
iiclr-17757	335	6	of	of	ADP
iiclr-17757	335	7	right	right	NOUN
iiclr-17757	335	8	,	,	PUNCT
iiclr-17757	335	9	the	the	DET
iiclr-17757	335	10	irs	irs	PROPN
iiclr-17757	335	11	will	will	AUX
iiclr-17757	335	12	offer	offer	VERB
iiclr-17757	335	13	the	the	DET
iiclr-17757	335	14	taxpayer	taxpayer	NOUN
iiclr-17757	335	15	an	an	DET
iiclr-17757	335	16	additional	additional	ADJ
iiclr-17757	335	17	conference	conference	NOUN
iiclr-17757	335	18	if	if	SCONJ
iiclr-17757	335	19	it	it	PRON
iiclr-17757	335	20	proposes	propose	VERB
iiclr-17757	335	21	an	an	DET
iiclr-17757	335	22	adverse	adverse	ADJ
iiclr-17757	335	23	ruling	ruling	NOUN
iiclr-17757	335	24	either	either	CCONJ
iiclr-17757	335	25	on	on	ADP
iiclr-17757	335	26	a	a	DET
iiclr-17757	335	27	new	new	ADJ
iiclr-17757	335	28	issue	issue	NOUN
iiclr-17757	335	29	or	or	CCONJ
iiclr-17757	335	30	on	on	ADP
iiclr-17757	335	31	grounds	ground	NOUN
iiclr-17757	335	32	different	different	ADJ
iiclr-17757	335	33	than	than	ADP
iiclr-17757	335	34	those	those	PRON
iiclr-17757	335	35	discussed	discuss	VERB
iiclr-17757	335	36	at	at	ADP
iiclr-17757	335	37	the	the	DET
iiclr-17757	335	38	earlier	early	ADJ
iiclr-17757	335	39	conference	conference	NOUN
iiclr-17757	335	40	.	.	PUNCT
iiclr-17757	336	1	see	see	VERB
iiclr-17757	336	2	i	i	PRON
iiclr-17757	336	3	d.	d.	PROPN
iiclr-17757	336	4	§	§	PROPN
iiclr-17757	336	5	11.05	11.05	NUM
iiclr-17757	336	6	.	.	PUNCT
iiclr-17757	337	1	51	51	NUM
iiclr-17757	337	2	.	.	PUNCT
iiclr-17757	338	1	see	see	AUX
iiclr-17757	338	2	rev	rev	PROPN
iiclr-17757	338	3	.	.	PROPN
iiclr-17757	338	4	proc	proc	PROPN
iiclr-17757	338	5	.	.	PUNCT
iiclr-17757	339	1	2002	2002	NUM
iiclr-17757	339	2	-	-	SYM
iiclr-17757	339	3	1	1	NUM
iiclr-17757	339	4	§	§	PROPN
iiclr-17757	339	5	11.02	11.02	NUM
iiclr-17757	339	6	,	,	PUNCT
iiclr-17757	339	7	.03	.03	NUM
iiclr-17757	339	8	,	,	PUNCT
iiclr-17757	339	9	2002	2002	NUM
iiclr-17757	339	10	-	-	SYM
iiclr-17757	339	11	1	1	NUM
iiclr-17757	339	12	i.r.b	i.r.b	NOUN
iiclr-17757	339	13	.	.	PUNCT
iiclr-17757	340	1	1	1	X
iiclr-17757	340	2	.	.	X
iiclr-17757	340	3	a	a	DET
iiclr-17757	340	4	taxpayer	taxpayer	NOUN
iiclr-17757	340	5	may	may	AUX
iiclr-17757	340	6	request	request	VERB
iiclr-17757	340	7	that	that	SCONJ
iiclr-17757	340	8	the	the	DET
iiclr-17757	340	9	conference	conference	NOUN
iiclr-17757	340	10	of	of	ADP
iiclr-17757	340	11	right	right	ADJ
iiclr-17757	340	12	occur	occur	VERB
iiclr-17757	340	13	via	via	ADP
iiclr-17757	340	14	telephone	telephone	NOUN
iiclr-17757	340	15	rather	rather	ADV
iiclr-17757	340	16	than	than	ADP
iiclr-17757	340	17	in	in	ADP
iiclr-17757	340	18	washington	washington	PROPN
iiclr-17757	340	19	,	,	PUNCT
iiclr-17757	340	20	d.c	d.c	PROPN
iiclr-17757	340	21	.	.	PUNCT
iiclr-17757	341	1	(	(	PUNCT
iiclr-17757	341	2	where	where	SCONJ
iiclr-17757	341	3	the	the	DET
iiclr-17757	341	4	irs	irs	PROPN
iiclr-17757	341	5	national	national	ADJ
iiclr-17757	341	6	office	office	NOUN
iiclr-17757	341	7	is	be	AUX
iiclr-17757	341	8	located	locate	VERB
iiclr-17757	341	9	)	)	PUNCT
iiclr-17757	341	10	.	.	PUNCT
iiclr-17757	342	1	see	see	VERB
iiclr-17757	342	2	i	i	PRON
iiclr-17757	342	3	d.	d.	PROPN
iiclr-17757	342	4	52	52	NUM
iiclr-17757	342	5	.	.	PUNCT
iiclr-17757	343	1	see	see	VERB
iiclr-17757	343	2	rev	rev	PROPN
iiclr-17757	343	3	.	.	PROPN
iiclr-17757	343	4	proc	proc	PROPN
iiclr-17757	343	5	.	.	PUNCT
iiclr-17757	344	1	2002	2002	NUM
iiclr-17757	344	2	-	-	SYM
iiclr-17757	344	3	1	1	NUM
iiclr-17757	344	4	§	§	PROPN
iiclr-17757	344	5	11.07	11.07	NUM
iiclr-17757	344	6	,	,	PUNCT
iiclr-17757	344	7	2002	2002	NUM
iiclr-17757	344	8	-	-	SYM
iiclr-17757	344	9	1	1	NUM
iiclr-17757	344	10	i.r.b	i.r.b	NOUN
iiclr-17757	344	11	.	.	PUNCT
iiclr-17757	345	1	1	1	X
iiclr-17757	345	2	.	.	X
iiclr-17757	345	3	a	a	DET
iiclr-17757	345	4	pre	pre	ADJ
iiclr-17757	345	5	-	-	ADJ
iiclr-17757	345	6	submission	submission	ADJ
iiclr-17757	345	7	conference	conference	NOUN
iiclr-17757	345	8	may	may	AUX
iiclr-17757	345	9	be	be	AUX
iiclr-17757	345	10	requested	request	VERB
iiclr-17757	345	11	over	over	ADP
iiclr-17757	345	12	the	the	DET
iiclr-17757	345	13	telephone	telephone	NOUN
iiclr-17757	345	14	or	or	CCONJ
iiclr-17757	345	15	in	in	ADP
iiclr-17757	345	16	writing	writing	NOUN
iiclr-17757	345	17	.	.	PUNCT
iiclr-17757	346	1	see	see	VERB
iiclr-17757	346	2	i	i	PRON
iiclr-17757	346	3	d.	d.	PROPN
iiclr-17757	346	4	requests	request	NOUN
iiclr-17757	346	5	should	should	AUX
iiclr-17757	346	6	identify	identify	VERB
iiclr-17757	346	7	the	the	DET
iiclr-17757	346	8	taxpayer	taxpayer	NOUN
iiclr-17757	346	9	,	,	PUNCT
iiclr-17757	346	10	and	and	CCONJ
iiclr-17757	346	11	include	include	VERB
iiclr-17757	346	12	a	a	DET
iiclr-17757	346	13	brief	brief	ADJ
iiclr-17757	346	14	explanation	explanation	NOUN
iiclr-17757	346	15	of	of	ADP
iiclr-17757	346	16	the	the	DET
iiclr-17757	346	17	primary	primary	ADJ
iiclr-17757	346	18	issue	issue	NOUN
iiclr-17757	346	19	so	so	SCONJ
iiclr-17757	346	20	that	that	SCONJ
iiclr-17757	346	21	the	the	DET
iiclr-17757	346	22	irs	irs	PROPN
iiclr-17757	346	23	can	can	AUX
iiclr-17757	346	24	assign	assign	VERB
iiclr-17757	346	25	the	the	DET
iiclr-17757	346	26	conference	conference	NOUN
iiclr-17757	346	27	to	to	ADP
iiclr-17757	346	28	the	the	DET
iiclr-17757	346	29	appropriate	appropriate	ADJ
iiclr-17757	346	30	branch	branch	NOUN
iiclr-17757	346	31	.	.	PUNCT
iiclr-17757	347	1	see	see	VERB
iiclr-17757	347	2	i	i	PRON
iiclr-17757	347	3	d.	d.	PROPN
iiclr-17757	347	4	53	53	NUM
iiclr-17757	347	5	.	.	PUNCT
iiclr-17757	348	1	see	see	VERB
iiclr-17757	348	2	rev	rev	PROPN
iiclr-17757	348	3	.	.	PROPN
iiclr-17757	348	4	proc	proc	PROPN
iiclr-17757	348	5	.	.	PUNCT
iiclr-17757	349	1	2002	2002	NUM
iiclr-17757	349	2	-	-	SYM
iiclr-17757	349	3	1	1	NUM
iiclr-17757	349	4	§	§	PROPN
iiclr-17757	349	5	11.07	11.07	NUM
iiclr-17757	349	6	,	,	PUNCT
iiclr-17757	349	7	2002	2002	NUM
iiclr-17757	349	8	-	-	SYM
iiclr-17757	349	9	1	1	NUM
iiclr-17757	349	10	i.r.b	i.r.b	NOUN
iiclr-17757	349	11	.	.	PUNCT
iiclr-17757	350	1	1	1	X
iiclr-17757	350	2	.	.	X
iiclr-17757	350	3	three	three	NUM
iiclr-17757	350	4	days	day	NOUN
iiclr-17757	350	5	before	before	ADP
iiclr-17757	350	6	the	the	DET
iiclr-17757	350	7	presubmission	presubmission	NOUN
iiclr-17757	350	8	conference	conference	NOUN
iiclr-17757	350	9	,	,	PUNCT
iiclr-17757	350	10	the	the	DET
iiclr-17757	350	11	taxpayer	taxpayer	NOUN
iiclr-17757	350	12	is	be	AUX
iiclr-17757	350	13	usually	usually	ADV
iiclr-17757	350	14	required	require	VERB
iiclr-17757	350	15	to	to	PART
iiclr-17757	350	16	submit	submit	VERB
iiclr-17757	350	17	a	a	DET
iiclr-17757	350	18	statement	statement	NOUN
iiclr-17757	350	19	of	of	ADP
iiclr-17757	350	20	whether	whether	SCONJ
iiclr-17757	350	21	the	the	DET
iiclr-17757	350	22	issue	issue	NOUN
iiclr-17757	350	23	to	to	PART
iiclr-17757	350	24	be	be	AUX
iiclr-17757	350	25	discussed	discuss	VERB
iiclr-17757	350	26	in	in	ADP
iiclr-17757	350	27	the	the	DET
iiclr-17757	350	28	pre	pre	NOUN
iiclr-17757	350	29	-	-	ADJ
iiclr-17757	350	30	submission	submission	ADJ
iiclr-17757	350	31	conference	conference	NOUN
iiclr-17757	350	32	is	be	AUX
iiclr-17757	350	33	one	one	NUM
iiclr-17757	350	34	that	that	PRON
iiclr-17757	350	35	is	be	AUX
iiclr-17757	350	36	normally	normally	ADV
iiclr-17757	350	37	addressed	address	VERB
iiclr-17757	350	38	in	in	ADP
iiclr-17757	350	39	a	a	DET
iiclr-17757	350	40	plr	plr	NOUN
iiclr-17757	350	41	,	,	PUNCT
iiclr-17757	350	42	and	and	CCONJ
iiclr-17757	350	43	a	a	DET
iiclr-17757	350	44	draft	draft	NOUN
iiclr-17757	350	45	of	of	ADP
iiclr-17757	350	46	the	the	DET
iiclr-17757	350	47	plr	plr	NOUN
iiclr-17757	350	48	request	request	NOUN
iiclr-17757	350	49	or	or	CCONJ
iiclr-17757	350	50	another	another	DET
iiclr-17757	350	51	detailed	detailed	ADJ
iiclr-17757	350	52	written	write	VERB
iiclr-17757	350	53	statement	statement	NOUN
iiclr-17757	350	54	of	of	ADP
iiclr-17757	350	55	the	the	DET
iiclr-17757	350	56	proposed	propose	VERB
iiclr-17757	350	57	transaction	transaction	NOUN
iiclr-17757	350	58	that	that	PRON
iiclr-17757	350	59	includes	include	VERB
iiclr-17757	350	60	the	the	DET
iiclr-17757	350	61	issue	issue	NOUN
iiclr-17757	350	62	and	and	CCONJ
iiclr-17757	350	63	the	the	DET
iiclr-17757	350	64	taxpayer	taxpayer	NOUN
iiclr-17757	350	65	's	's	PART
iiclr-17757	350	66	legal	legal	ADJ
iiclr-17757	350	67	analysis	analysis	NOUN
iiclr-17757	350	68	.	.	PUNCT
iiclr-17757	351	1	see	see	VERB
iiclr-17757	351	2	i	i	PRON
iiclr-17757	351	3	d.	d.	PROPN
iiclr-17757	351	4	54	54	NUM
iiclr-17757	351	5	.	.	PUNCT
iiclr-17757	352	1	see	see	VERB
iiclr-17757	352	2	i	i	PRON
iiclr-17757	352	3	d.	d.	PROPN
iiclr-17757	352	4	55	55	NUM
iiclr-17757	352	5	.	.	PUNCT
iiclr-17757	353	1	see	see	VERB
iiclr-17757	353	2	saltzman	saltzman	PROPN
iiclr-17757	353	3	,	,	PUNCT
iiclr-17757	353	4	supra	supra	PROPN
iiclr-17757	353	5	note	note	PROPN
iiclr-17757	353	6	15	15	NUM
iiclr-17757	353	7	,	,	PUNCT
iiclr-17757	353	8	1	1	NUM
iiclr-17757	353	9	3.03[6][cl	3.03[6][cl	NUM
iiclr-17757	353	10	.	.	PUNCT
iiclr-17757	354	1	56	56	NUM
iiclr-17757	354	2	.	.	PUNCT
iiclr-17757	355	1	see	see	AUX
iiclr-17757	355	2	rev	rev	PROPN
iiclr-17757	355	3	.	.	PROPN
iiclr-17757	355	4	proc	proc	PROPN
iiclr-17757	355	5	.	.	PUNCT
iiclr-17757	356	1	2002	2002	NUM
iiclr-17757	356	2	-	-	SYM
iiclr-17757	356	3	1	1	NUM
iiclr-17757	356	4	§	§	PROPN
iiclr-17757	356	5	12.04	12.04	NUM
iiclr-17757	356	6	,	,	PUNCT
iiclr-17757	356	7	2002	2002	NUM
iiclr-17757	356	8	-	-	SYM
iiclr-17757	356	9	1	1	NUM
iiclr-17757	356	10	i.r.b	i.r.b	NOUN
iiclr-17757	356	11	.	.	PUNCT
iiclr-17757	356	12	1	1	NUM
iiclr-17757	356	13	;	;	PUNCT
iiclr-17757	356	14	see	see	VERB
iiclr-17757	356	15	also	also	ADV
iiclr-17757	356	16	saltzman	saltzman	PROPN
iiclr-17757	356	17	,	,	PUNCT
iiclr-17757	356	18	supra	supra	PROPN
iiclr-17757	356	19	note	note	PROPN
iiclr-17757	356	20	15	15	NUM
iiclr-17757	356	21	,	,	PUNCT
iiclr-17757	356	22	1	1	NUM
iiclr-17757	356	23	3.03[6][c	3.03[6][c	NUM
iiclr-17757	356	24	]	]	PUNCT
iiclr-17757	356	25	.	.	PUNCT
iiclr-17757	357	1	any	any	DET
iiclr-17757	357	2	revocation	revocation	NOUN
iiclr-17757	357	3	or	or	CCONJ
iiclr-17757	357	4	modification	modification	NOUN
iiclr-17757	357	5	"	"	PUNCT
iiclr-17757	357	6	applies	apply	VERB
iiclr-17757	357	7	to	to	ADP
iiclr-17757	357	8	all	all	DET
iiclr-17757	357	9	years	year	NOUN
iiclr-17757	357	10	open	open	ADJ
iiclr-17757	357	11	under	under	ADP
iiclr-17757	357	12	the	the	DET
iiclr-17757	357	13	period	period	NOUN
iiclr-17757	357	14	of	of	ADP
iiclr-17757	357	15	limitations	limitation	NOUN
iiclr-17757	357	16	unless	unless	SCONJ
iiclr-17757	357	17	the	the	DET
iiclr-17757	357	18	[	[	X
iiclr-17757	357	19	irs	irs	X
iiclr-17757	357	20	]	]	X
iiclr-17757	357	21	uses	use	VERB
iiclr-17757	357	22	its	its	PRON
iiclr-17757	357	23	discretionary	discretionary	ADJ
iiclr-17757	357	24	authority	authority	NOUN
iiclr-17757	357	25	under	under	ADP
iiclr-17757	357	26	(	(	PUNCT
iiclr-17757	357	27	section	section	NOUN
iiclr-17757	357	28	]	]	PUNCT
iiclr-17757	357	29	7805(b	7805(b	PROPN
iiclr-17757	357	30	)	)	PUNCT
iiclr-17757	357	31	to	to	PART
iiclr-17757	357	32	limit	limit	VERB
iiclr-17757	357	33	the	the	DET
iiclr-17757	357	34	retroactive	retroactive	ADJ
iiclr-17757	357	35	effect	effect	NOUN
iiclr-17757	357	36	of	of	ADP
iiclr-17757	357	37	the	the	DET
iiclr-17757	357	38	revocation	revocation	NOUN
iiclr-17757	357	39	or	or	CCONJ
iiclr-17757	357	40	modification	modification	NOUN
iiclr-17757	357	41	.	.	PUNCT
iiclr-17757	357	42	"	"	PUNCT
iiclr-17757	357	43	rev	rev	PROPN
iiclr-17757	357	44	.	.	PROPN
iiclr-17757	357	45	proc	proc	PROPN
iiclr-17757	357	46	.	.	PUNCT
iiclr-17757	358	1	2002	2002	NUM
iiclr-17757	358	2	-	-	SYM
iiclr-17757	358	3	1	1	NUM
iiclr-17757	358	4	§	§	PROPN
iiclr-17757	358	5	12.04	12.04	NUM
iiclr-17757	358	6	,	,	PUNCT
iiclr-17757	358	7	2002	2002	NUM
iiclr-17757	358	8	-	-	SYM
iiclr-17757	358	9	1	1	NUM
iiclr-17757	358	10	i.r.b	i.r.b	NOUN
iiclr-17757	358	11	.	.	PUNCT
iiclr-17757	359	1	1	1	X
iiclr-17757	359	2	.	.	X
iiclr-17757	359	3	a	a	DET
iiclr-17757	359	4	letter	letter	NOUN
iiclr-17757	359	5	ruling	ruling	NOUN
iiclr-17757	359	6	may	may	AUX
iiclr-17757	359	7	be	be	AUX
iiclr-17757	359	8	revoked	revoke	VERB
iiclr-17757	359	9	or	or	CCONJ
iiclr-17757	359	10	modified	modify	VERB
iiclr-17757	359	11	due	due	ADP
iiclr-17757	359	12	to	to	ADP
iiclr-17757	359	13	:	:	PUNCT
iiclr-17757	359	14	(	(	PUNCT
iiclr-17757	359	15	1	1	X
iiclr-17757	359	16	)	)	PUNCT
iiclr-17757	359	17	a	a	DET
iiclr-17757	359	18	notice	notice	NOUN
iiclr-17757	359	19	to	to	ADP
iiclr-17757	359	20	the	the	DET
iiclr-17757	359	21	taxpayer	taxpayer	NOUN
iiclr-17757	359	22	to	to	PART
iiclr-17757	359	23	whom	whom	PRON
iiclr-17757	359	24	the	the	DET
iiclr-17757	359	25	letter	letter	NOUN
iiclr-17757	359	26	ruling	ruling	NOUN
iiclr-17757	359	27	was	be	AUX
iiclr-17757	359	28	issued	issue	VERB
iiclr-17757	359	29	;	;	PUNCT
iiclr-17757	359	30	(	(	PUNCT
iiclr-17757	359	31	2	2	X
iiclr-17757	359	32	)	)	PUNCT
iiclr-17757	359	33	the	the	DET
iiclr-17757	359	34	enactment	enactment	NOUN
iiclr-17757	359	35	of	of	ADP
iiclr-17757	359	36	legislation	legislation	NOUN
iiclr-17757	359	37	or	or	CCONJ
iiclr-17757	359	38	ratification	ratification	NOUN
iiclr-17757	359	39	20021	20021	NUM
iiclr-17757	359	40	ind	ind	NOUN
iiclr-17757	359	41	.	.	PUNCT
iiclr-17757	360	1	int'l	int'l	PROPN
iiclr-17757	360	2	&	&	CCONJ
iiclr-17757	360	3	comp	comp	PROPN
iiclr-17757	360	4	.	.	PUNCT
iiclr-17757	361	1	l.	l.	PROPN
iiclr-17757	361	2	rev	rev	PROPN
iiclr-17757	361	3	.	.	PUNCT
iiclr-17757	362	1	this	this	DET
iiclr-17757	362	2	result	result	NOUN
iiclr-17757	362	3	is	be	AUX
iiclr-17757	362	4	mitigated	mitigate	VERB
iiclr-17757	362	5	by	by	ADP
iiclr-17757	362	6	the	the	DET
iiclr-17757	362	7	taxpayer	taxpayer	NOUN
iiclr-17757	362	8	's	's	PART
iiclr-17757	362	9	opportunity	opportunity	NOUN
iiclr-17757	362	10	to	to	PART
iiclr-17757	362	11	initiate	initiate	VERB
iiclr-17757	362	12	a	a	DET
iiclr-17757	362	13	judicial	judicial	ADJ
iiclr-17757	362	14	proceeding	proceeding	NOUN
iiclr-17757	362	15	to	to	PART
iiclr-17757	362	16	determine	determine	VERB
iiclr-17757	362	17	whether	whether	SCONJ
iiclr-17757	362	18	the	the	DET
iiclr-17757	362	19	irs	irs	PROPN
iiclr-17757	362	20	's	's	PART
iiclr-17757	362	21	exercise	exercise	NOUN
iiclr-17757	362	22	of	of	ADP
iiclr-17757	362	23	discretion	discretion	NOUN
iiclr-17757	362	24	was	be	AUX
iiclr-17757	362	25	rationale	rationale	NOUN
iiclr-17757	362	26	and	and	CCONJ
iiclr-17757	362	27	supported	support	VERB
iiclr-17757	362	28	by	by	ADP
iiclr-17757	362	29	relevant	relevant	ADJ
iiclr-17757	362	30	consideration	consideration	NOUN
iiclr-17757	362	31	.	.	PUNCT
iiclr-17757	363	1	if	if	SCONJ
iiclr-17757	363	2	the	the	DET
iiclr-17757	363	3	result	result	NOUN
iiclr-17757	363	4	was	be	AUX
iiclr-17757	363	5	not	not	PART
iiclr-17757	363	6	,	,	PUNCT
iiclr-17757	363	7	then	then	ADV
iiclr-17757	363	8	the	the	DET
iiclr-17757	363	9	courts	court	NOUN
iiclr-17757	363	10	are	be	AUX
iiclr-17757	363	11	empowered	empower	VERB
iiclr-17757	363	12	to	to	PART
iiclr-17757	363	13	change	change	VERB
iiclr-17757	363	14	that	that	DET
iiclr-17757	363	15	result.57	result.57	PROPN
iiclr-17757	363	16	in	in	ADP
iiclr-17757	363	17	practice	practice	NOUN
iiclr-17757	363	18	,	,	PUNCT
iiclr-17757	363	19	the	the	DET
iiclr-17757	363	20	irs	irs	PROPN
iiclr-17757	363	21	applies	apply	VERB
iiclr-17757	363	22	revocations	revocation	NOUN
iiclr-17757	363	23	or	or	CCONJ
iiclr-17757	363	24	modifications	modification	NOUN
iiclr-17757	363	25	retrospectively	retrospectively	ADV
iiclr-17757	363	26	only	only	ADV
iiclr-17757	363	27	in	in	ADP
iiclr-17757	363	28	rare	rare	ADJ
iiclr-17757	363	29	and	and	CCONJ
iiclr-17757	363	30	unusual	unusual	ADJ
iiclr-17757	363	31	circumstances.5	circumstances.5	NOUN
iiclr-17757	363	32	"	"	PUNCT
iiclr-17757	363	33	in	in	ADP
iiclr-17757	363	34	general	general	ADJ
iiclr-17757	363	35	,	,	PUNCT
iiclr-17757	363	36	a	a	DET
iiclr-17757	363	37	taxpayer	taxpayer	NOUN
iiclr-17757	363	38	is	be	AUX
iiclr-17757	363	39	afforded	afford	VERB
iiclr-17757	363	40	the	the	DET
iiclr-17757	363	41	benefit	benefit	NOUN
iiclr-17757	363	42	of	of	ADP
iiclr-17757	363	43	prospective	prospective	ADJ
iiclr-17757	363	44	(	(	PUNCT
iiclr-17757	363	45	and	and	CCONJ
iiclr-17757	363	46	not	not	PART
iiclr-17757	363	47	retrospective	retrospective	ADJ
iiclr-17757	363	48	)	)	PUNCT
iiclr-17757	363	49	changes	change	NOUN
iiclr-17757	363	50	or	or	CCONJ
iiclr-17757	363	51	revocations	revocation	NOUN
iiclr-17757	363	52	if	if	SCONJ
iiclr-17757	363	53	there	there	PRON
iiclr-17757	363	54	were	be	VERB
iiclr-17757	363	55	no	no	DET
iiclr-17757	363	56	omissions	omission	NOUN
iiclr-17757	363	57	or	or	CCONJ
iiclr-17757	363	58	misstatements	misstatement	NOUN
iiclr-17757	363	59	of	of	ADP
iiclr-17757	363	60	material	material	ADJ
iiclr-17757	363	61	fact	fact	NOUN
iiclr-17757	363	62	in	in	ADP
iiclr-17757	363	63	the	the	DET
iiclr-17757	363	64	request	request	NOUN
iiclr-17757	363	65	;	;	PUNCT
iiclr-17757	363	66	the	the	DET
iiclr-17757	363	67	facts	fact	NOUN
iiclr-17757	363	68	of	of	ADP
iiclr-17757	363	69	the	the	DET
iiclr-17757	363	70	actual	actual	ADJ
iiclr-17757	363	71	,	,	PUNCT
iiclr-17757	363	72	underlying	underlying	ADJ
iiclr-17757	363	73	transaction	transaction	NOUN
iiclr-17757	363	74	do	do	AUX
iiclr-17757	363	75	not	not	PART
iiclr-17757	363	76	materially	materially	ADV
iiclr-17757	363	77	differ	differ	VERB
iiclr-17757	363	78	from	from	ADP
iiclr-17757	363	79	those	those	PRON
iiclr-17757	363	80	submitted	submit	VERB
iiclr-17757	363	81	in	in	ADP
iiclr-17757	363	82	the	the	DET
iiclr-17757	363	83	request	request	NOUN
iiclr-17757	363	84	;	;	PUNCT
iiclr-17757	363	85	there	there	PRON
iiclr-17757	363	86	has	have	AUX
iiclr-17757	363	87	been	be	AUX
iiclr-17757	363	88	no	no	DET
iiclr-17757	363	89	change	change	NOUN
iiclr-17757	363	90	in	in	ADP
iiclr-17757	363	91	applicable	applicable	ADJ
iiclr-17757	363	92	law;59	law;59	NOUN
iiclr-17757	363	93	the	the	DET
iiclr-17757	363	94	ruling	ruling	NOUN
iiclr-17757	363	95	was	be	AUX
iiclr-17757	363	96	originally	originally	ADV
iiclr-17757	363	97	issued	issue	VERB
iiclr-17757	363	98	on	on	ADP
iiclr-17757	363	99	a	a	DET
iiclr-17757	363	100	proposed	propose	VERB
iiclr-17757	363	101	transaction	transaction	NOUN
iiclr-17757	363	102	;	;	PUNCT
iiclr-17757	363	103	and	and	CCONJ
iiclr-17757	363	104	there	there	PRON
iiclr-17757	363	105	has	have	AUX
iiclr-17757	363	106	been	be	AUX
iiclr-17757	363	107	good	good	ADJ
iiclr-17757	363	108	faith	faith	NOUN
iiclr-17757	363	109	reliance	reliance	NOUN
iiclr-17757	363	110	on	on	ADP
iiclr-17757	363	111	the	the	DET
iiclr-17757	363	112	plr	plr	NOUN
iiclr-17757	363	113	,	,	PUNCT
iiclr-17757	363	114	resulting	result	VERB
iiclr-17757	363	115	in	in	ADP
iiclr-17757	363	116	a	a	DET
iiclr-17757	363	117	detriment	detriment	NOUN
iiclr-17757	363	118	to	to	ADP
iiclr-17757	363	119	the	the	DET
iiclr-17757	363	120	taxpayer	taxpayer	NOUN
iiclr-17757	363	121	if	if	SCONJ
iiclr-17757	363	122	the	the	DET
iiclr-17757	363	123	change	change	NOUN
iiclr-17757	363	124	or	or	CCONJ
iiclr-17757	363	125	revocation	revocation	NOUN
iiclr-17757	363	126	is	be	AUX
iiclr-17757	363	127	retroactive	retroactive	ADJ
iiclr-17757	363	128	.	.	PUNCT
iiclr-17757	363	129	'	'	PUNCT
iiclr-17757	364	1	under	under	ADP
iiclr-17757	364	2	section	section	NOUN
iiclr-17757	364	3	7805(b	7805(b	PROPN
iiclr-17757	364	4	)	)	PUNCT
iiclr-17757	364	5	,	,	PUNCT
iiclr-17757	364	6	the	the	DET
iiclr-17757	364	7	irs	irs	PROPN
iiclr-17757	364	8	may	may	AUX
iiclr-17757	364	9	prescribe	prescribe	VERB
iiclr-17757	364	10	the	the	DET
iiclr-17757	364	11	extent	extent	NOUN
iiclr-17757	364	12	to	to	PART
iiclr-17757	364	13	which	which	PRON
iiclr-17757	364	14	a	a	DET
iiclr-17757	364	15	revocation	revocation	NOUN
iiclr-17757	364	16	or	or	CCONJ
iiclr-17757	364	17	modification	modification	NOUN
iiclr-17757	364	18	of	of	ADP
iiclr-17757	364	19	a	a	DET
iiclr-17757	364	20	letter	letter	NOUN
iiclr-17757	364	21	ruling	ruling	NOUN
iiclr-17757	364	22	will	will	AUX
iiclr-17757	364	23	be	be	AUX
iiclr-17757	364	24	applied	apply	VERB
iiclr-17757	364	25	without	without	ADP
iiclr-17757	364	26	retroactive	retroactive	ADJ
iiclr-17757	364	27	effect	effect	NOUN
iiclr-17757	364	28	.	.	PUNCT
iiclr-17757	365	1	accordingly	accordingly	ADV
iiclr-17757	365	2	,	,	PUNCT
iiclr-17757	365	3	a	a	DET
iiclr-17757	365	4	taxpayer	taxpayer	NOUN
iiclr-17757	365	5	to	to	PART
iiclr-17757	365	6	whom	whom	PRON
iiclr-17757	365	7	a	a	DET
iiclr-17757	365	8	letter	letter	NOUN
iiclr-17757	365	9	request	request	NOUN
iiclr-17757	365	10	has	have	AUX
iiclr-17757	365	11	been	be	AUX
iiclr-17757	365	12	issued	issue	VERB
iiclr-17757	365	13	may	may	AUX
iiclr-17757	365	14	request	request	VERB
iiclr-17757	365	15	that	that	SCONJ
iiclr-17757	365	16	its	its	PRON
iiclr-17757	365	17	retroactive	retroactive	ADJ
iiclr-17757	365	18	effect	effect	NOUN
iiclr-17757	365	19	be	be	AUX
iiclr-17757	365	20	limited.61	limited.61	NOUN
iiclr-17757	365	21	if	if	SCONJ
iiclr-17757	365	22	such	such	DET
iiclr-17757	365	23	a	a	DET
iiclr-17757	365	24	request	request	NOUN
iiclr-17757	365	25	is	be	AUX
iiclr-17757	365	26	made	make	VERB
iiclr-17757	365	27	,	,	PUNCT
iiclr-17757	365	28	then	then	ADV
iiclr-17757	365	29	the	the	DET
iiclr-17757	365	30	taxpayer	taxpayer	NOUN
iiclr-17757	365	31	must	must	AUX
iiclr-17757	365	32	state	state	VERB
iiclr-17757	365	33	that	that	SCONJ
iiclr-17757	365	34	the	the	DET
iiclr-17757	365	35	request	request	NOUN
iiclr-17757	365	36	is	be	AUX
iiclr-17757	365	37	being	be	AUX
iiclr-17757	365	38	made	make	VERB
iiclr-17757	365	39	under	under	ADP
iiclr-17757	365	40	section	section	NOUN
iiclr-17757	365	41	7805(b	7805(b	PROPN
iiclr-17757	365	42	)	)	PUNCT
iiclr-17757	365	43	,	,	PUNCT
iiclr-17757	365	44	the	the	DET
iiclr-17757	365	45	relief	relief	NOUN
iiclr-17757	365	46	sought	seek	VERB
iiclr-17757	365	47	,	,	PUNCT
iiclr-17757	365	48	why	why	SCONJ
iiclr-17757	365	49	the	the	DET
iiclr-17757	365	50	relief	relief	NOUN
iiclr-17757	365	51	requested	request	VERB
iiclr-17757	365	52	should	should	AUX
iiclr-17757	365	53	be	be	AUX
iiclr-17757	365	54	granted	grant	VERB
iiclr-17757	365	55	and	and	CCONJ
iiclr-17757	365	56	include	include	VERB
iiclr-17757	365	57	any	any	DET
iiclr-17757	365	58	documents	document	NOUN
iiclr-17757	365	59	bearing	bear	VERB
iiclr-17757	365	60	on	on	ADP
iiclr-17757	365	61	the	the	DET
iiclr-17757	365	62	request.62	request.62	NOUN
iiclr-17757	365	63	of	of	ADP
iiclr-17757	365	64	a	a	DET
iiclr-17757	365	65	tax	tax	NOUN
iiclr-17757	365	66	treaty	treaty	NOUN
iiclr-17757	365	67	;	;	PUNCT
iiclr-17757	365	68	(	(	PUNCT
iiclr-17757	365	69	3	3	X
iiclr-17757	365	70	)	)	PUNCT
iiclr-17757	365	71	a	a	DET
iiclr-17757	365	72	decision	decision	NOUN
iiclr-17757	365	73	of	of	ADP
iiclr-17757	365	74	the	the	DET
iiclr-17757	365	75	united	united	PROPN
iiclr-17757	365	76	states	states	PROPN
iiclr-17757	365	77	supreme	supreme	PROPN
iiclr-17757	365	78	court	court	PROPN
iiclr-17757	365	79	;	;	PUNCT
iiclr-17757	365	80	(	(	PUNCT
iiclr-17757	365	81	4	4	X
iiclr-17757	365	82	)	)	PUNCT
iiclr-17757	365	83	the	the	DET
iiclr-17757	365	84	issuance	issuance	NOUN
iiclr-17757	365	85	of	of	ADP
iiclr-17757	365	86	temporary	temporary	ADJ
iiclr-17757	365	87	or	or	CCONJ
iiclr-17757	365	88	final	final	ADJ
iiclr-17757	365	89	regulations	regulation	NOUN
iiclr-17757	365	90	;	;	PUNCT
iiclr-17757	365	91	or	or	CCONJ
iiclr-17757	365	92	(	(	PUNCT
iiclr-17757	365	93	5	5	X
iiclr-17757	365	94	)	)	PUNCT
iiclr-17757	365	95	the	the	DET
iiclr-17757	365	96	issuance	issuance	NOUN
iiclr-17757	365	97	of	of	ADP
iiclr-17757	365	98	a	a	DET
iiclr-17757	365	99	revenue	revenue	NOUN
iiclr-17757	365	100	ruling	ruling	NOUN
iiclr-17757	365	101	,	,	PUNCT
iiclr-17757	365	102	revenue	revenue	NOUN
iiclr-17757	365	103	procedure	procedure	NOUN
iiclr-17757	365	104	,	,	PUNCT
iiclr-17757	365	105	notice	notice	NOUN
iiclr-17757	365	106	,	,	PUNCT
iiclr-17757	365	107	or	or	CCONJ
iiclr-17757	365	108	other	other	ADJ
iiclr-17757	365	109	statement	statement	NOUN
iiclr-17757	365	110	published	publish	VERB
iiclr-17757	365	111	in	in	ADP
iiclr-17757	365	112	the	the	DET
iiclr-17757	365	113	internal	internal	ADJ
iiclr-17757	365	114	revenue	revenue	NOUN
iiclr-17757	365	115	bulletin	bulletin	NOUN
iiclr-17757	365	116	.	.	PUNCT
iiclr-17757	366	1	i	i	PRON
iiclr-17757	366	2	d.	d.	PROPN
iiclr-17757	366	3	"	"	PUNCT
iiclr-17757	366	4	publication	publication	NOUN
iiclr-17757	366	5	of	of	ADP
iiclr-17757	366	6	a	a	DET
iiclr-17757	366	7	notice	notice	NOUN
iiclr-17757	366	8	of	of	ADP
iiclr-17757	366	9	proposed	propose	VERB
iiclr-17757	366	10	rulemaking	rulemaking	NOUN
iiclr-17757	366	11	will	will	AUX
iiclr-17757	366	12	not	not	PART
iiclr-17757	366	13	affect	affect	VERB
iiclr-17757	366	14	the	the	DET
iiclr-17757	366	15	application	application	NOUN
iiclr-17757	366	16	of	of	ADP
iiclr-17757	366	17	[	[	PUNCT
iiclr-17757	366	18	a	a	DET
iiclr-17757	366	19	plr	plr	NOUN
iiclr-17757	366	20	]	]	PUNCT
iiclr-17757	366	21	issued	issue	VERB
iiclr-17757	366	22	under	under	ADP
iiclr-17757	366	23	this	this	DET
iiclr-17757	366	24	revenue	revenue	NOUN
iiclr-17757	366	25	procedure	procedure	NOUN
iiclr-17757	366	26	.	.	PUNCT
iiclr-17757	366	27	"	"	PUNCT
iiclr-17757	367	1	i	i	PRON
iiclr-17757	367	2	d.	d.	PROPN
iiclr-17757	367	3	if	if	SCONJ
iiclr-17757	367	4	a	a	DET
iiclr-17757	367	5	plr	plr	NOUN
iiclr-17757	367	6	is	be	AUX
iiclr-17757	367	7	revoked	revoke	VERB
iiclr-17757	367	8	or	or	CCONJ
iiclr-17757	367	9	modified	modify	VERB
iiclr-17757	367	10	retroactively	retroactively	ADV
iiclr-17757	367	11	by	by	ADP
iiclr-17757	367	12	another	another	DET
iiclr-17757	367	13	plr	plr	NOUN
iiclr-17757	367	14	then	then	ADV
iiclr-17757	367	15	it	it	PRON
iiclr-17757	367	16	will	will	AUX
iiclr-17757	367	17	state	state	VERB
iiclr-17757	367	18	the	the	DET
iiclr-17757	367	19	grounds	ground	NOUN
iiclr-17757	367	20	upon	upon	SCONJ
iiclr-17757	367	21	which	which	PRON
iiclr-17757	367	22	the	the	DET
iiclr-17757	367	23	retroactive	retroactive	ADJ
iiclr-17757	367	24	revocation	revocation	NOUN
iiclr-17757	367	25	or	or	CCONJ
iiclr-17757	367	26	modification	modification	NOUN
iiclr-17757	367	27	was	be	AUX
iiclr-17757	367	28	based	base	VERB
iiclr-17757	367	29	unless	unless	SCONJ
iiclr-17757	367	30	the	the	DET
iiclr-17757	367	31	taxpayer	taxpayer	NOUN
iiclr-17757	367	32	engaged	engage	VERB
iiclr-17757	367	33	in	in	ADP
iiclr-17757	367	34	fraud	fraud	NOUN
iiclr-17757	367	35	.	.	PUNCT
iiclr-17757	368	1	see	see	VERB
iiclr-17757	368	2	i	i	PRON
iiclr-17757	368	3	d.	d.	PROPN
iiclr-17757	368	4	§	§	PROPN
iiclr-17757	368	5	12.05	12.05	NUM
iiclr-17757	368	6	.	.	PUNCT
iiclr-17757	369	1	57	57	NUM
iiclr-17757	369	2	.	.	NOUN
iiclr-17757	369	3	1	1	NUM
iiclr-17757	369	4	mertens	mertens	PROPN
iiclr-17757	369	5	law	law	NOUN
iiclr-17757	369	6	offederalincome	offederalincome	ADJ
iiclr-17757	369	7	taxation	taxation	NOUN
iiclr-17757	369	8	§	§	PROPN
iiclr-17757	369	9	3.105	3.105	NUM
iiclr-17757	369	10	(	(	PUNCT
iiclr-17757	369	11	martin	martin	PROPN
iiclr-17757	369	12	m.	m.	PROPN
iiclr-17757	369	13	weinstein	weinstein	PROPN
iiclr-17757	369	14	et	et	PROPN
iiclr-17757	369	15	al	al	PROPN
iiclr-17757	369	16	.	.	PUNCT
iiclr-17757	370	1	eds	eds	PROPN
iiclr-17757	370	2	.	.	PROPN
iiclr-17757	370	3	,	,	PUNCT
iiclr-17757	370	4	1985	1985	NUM
iiclr-17757	370	5	&	&	CCONJ
iiclr-17757	370	6	supp	supp	PROPN
iiclr-17757	370	7	.	.	PUNCT
iiclr-17757	371	1	2002	2002	NUM
iiclr-17757	371	2	)	)	PUNCT
iiclr-17757	372	1	(	(	PUNCT
iiclr-17757	372	2	discussing	discuss	VERB
iiclr-17757	372	3	the	the	DET
iiclr-17757	372	4	requirement	requirement	NOUN
iiclr-17757	372	5	that	that	PRON
iiclr-17757	372	6	retroactively	retroactively	ADV
iiclr-17757	372	7	applied	apply	VERB
iiclr-17757	372	8	plrs	plrs	NOUN
iiclr-17757	372	9	must	must	AUX
iiclr-17757	372	10	treat	treat	VERB
iiclr-17757	372	11	taxpayers	taxpayer	NOUN
iiclr-17757	372	12	similarly	similarly	ADV
iiclr-17757	372	13	)	)	PUNCT
iiclr-17757	372	14	.	.	PUNCT
iiclr-17757	373	1	an	an	DET
iiclr-17757	373	2	abuse	abuse	NOUN
iiclr-17757	373	3	of	of	ADP
iiclr-17757	373	4	discretion	discretion	NOUN
iiclr-17757	373	5	was	be	AUX
iiclr-17757	373	6	found	find	VERB
iiclr-17757	373	7	where	where	SCONJ
iiclr-17757	373	8	the	the	DET
iiclr-17757	373	9	irs	irs	PROPN
iiclr-17757	373	10	revoked	revoke	VERB
iiclr-17757	373	11	a	a	DET
iiclr-17757	373	12	plr	plr	NOUN
iiclr-17757	373	13	although	although	SCONJ
iiclr-17757	373	14	the	the	DET
iiclr-17757	373	15	conditions	condition	NOUN
iiclr-17757	373	16	for	for	ADP
iiclr-17757	373	17	revoking	revoke	VERB
iiclr-17757	373	18	plrs	plrs	NOUN
iiclr-17757	373	19	,	,	PUNCT
iiclr-17757	373	20	as	as	SCONJ
iiclr-17757	373	21	stated	state	VERB
iiclr-17757	373	22	in	in	ADP
iiclr-17757	373	23	its	its	PRON
iiclr-17757	373	24	revenue	revenue	NOUN
iiclr-17757	373	25	procedure	procedure	NOUN
iiclr-17757	373	26	,	,	PUNCT
iiclr-17757	373	27	were	be	AUX
iiclr-17757	373	28	not	not	PART
iiclr-17757	373	29	met	meet	VERB
iiclr-17757	373	30	.	.	PUNCT
iiclr-17757	374	1	i	i	PRON
iiclr-17757	374	2	d.	d.	PROPN
iiclr-17757	374	3	(	(	PUNCT
iiclr-17757	374	4	citing	cite	VERB
iiclr-17757	374	5	presbyterian	presbyterian	PROPN
iiclr-17757	374	6	&	&	CCONJ
iiclr-17757	374	7	reformed	reform	VERB
iiclr-17757	374	8	pub	pub	PROPN
iiclr-17757	374	9	.	.	PUNCT
iiclr-17757	375	1	co.	co.	PROPN
iiclr-17757	376	1	v.	v.	ADP
iiclr-17757	376	2	comm'r	comm'r	PROPN
iiclr-17757	376	3	,	,	PUNCT
iiclr-17757	376	4	79	79	NUM
iiclr-17757	376	5	t.c	t.c	PROPN
iiclr-17757	376	6	.	.	PROPN
iiclr-17757	376	7	1070	1070	NUM
iiclr-17757	376	8	,	,	PUNCT
iiclr-17757	376	9	1089	1089	NUM
iiclr-17757	376	10	(	(	PUNCT
iiclr-17757	376	11	1982	1982	NUM
iiclr-17757	376	12	)	)	PUNCT
iiclr-17757	376	13	;	;	PUNCT
iiclr-17757	376	14	capital	capital	PROPN
iiclr-17757	376	15	federal	federal	PROPN
iiclr-17757	376	16	savings	savings	PROPN
iiclr-17757	376	17	&	&	CCONJ
iiclr-17757	376	18	loan	loan	NOUN
iiclr-17757	376	19	ass'n	ass'n	PROPN
iiclr-17757	376	20	v.	v.	ADP
iiclr-17757	376	21	comm'r	comm'r	PROPN
iiclr-17757	376	22	,	,	PUNCT
iiclr-17757	376	23	96	96	NUM
iiclr-17757	376	24	t.c	t.c	PROPN
iiclr-17757	376	25	.	.	PROPN
iiclr-17757	376	26	204	204	NUM
iiclr-17757	376	27	(	(	PUNCT
iiclr-17757	376	28	1991	1991	NUM
iiclr-17757	376	29	)	)	PUNCT
iiclr-17757	376	30	)	)	PUNCT
iiclr-17757	376	31	.	.	PUNCT
iiclr-17757	377	1	58	58	NUM
iiclr-17757	377	2	.	.	PUNCT
iiclr-17757	378	1	see	see	VERB
iiclr-17757	378	2	treas	treas	PROPN
iiclr-17757	378	3	.	.	PUNCT
iiclr-17757	379	1	reg	reg	PROPN
iiclr-17757	379	2	.	.	PUNCT
iiclr-17757	380	1	§	§	PROPN
iiclr-17757	380	2	601.201(l)(5	601.201(l)(5	NUM
iiclr-17757	380	3	)	)	PUNCT
iiclr-17757	380	4	(	(	PUNCT
iiclr-17757	380	5	2001	2001	NUM
iiclr-17757	380	6	)	)	PUNCT
iiclr-17757	380	7	.	.	PUNCT
iiclr-17757	381	1	59	59	NUM
iiclr-17757	381	2	.	.	PUNCT
iiclr-17757	382	1	see	see	VERB
iiclr-17757	382	2	generally	generally	ADV
iiclr-17757	382	3	dixon	dixon	PROPN
iiclr-17757	382	4	v.	v.	PROPN
iiclr-17757	382	5	united	united	PROPN
iiclr-17757	382	6	states	states	PROPN
iiclr-17757	382	7	,	,	PUNCT
iiclr-17757	382	8	381	381	NUM
iiclr-17757	382	9	u.s	u.s	PROPN
iiclr-17757	382	10	.	.	PROPN
iiclr-17757	382	11	68	68	NUM
iiclr-17757	382	12	(	(	PUNCT
iiclr-17757	382	13	1965	1965	NUM
iiclr-17757	382	14	)	)	PUNCT
iiclr-17757	382	15	;	;	PUNCT
iiclr-17757	382	16	automobile	automobile	NOUN
iiclr-17757	382	17	club	club	NOUN
iiclr-17757	382	18	v.	v.	ADP
iiclr-17757	382	19	comm'r	comm'r	PROPN
iiclr-17757	382	20	,	,	PUNCT
iiclr-17757	382	21	353	353	NUM
iiclr-17757	382	22	u.s	u.s	PROPN
iiclr-17757	382	23	.	.	PROPN
iiclr-17757	382	24	180	180	NUM
iiclr-17757	382	25	,	,	PUNCT
iiclr-17757	382	26	184	184	NUM
iiclr-17757	382	27	(	(	PUNCT
iiclr-17757	382	28	1957	1957	NUM
iiclr-17757	382	29	)	)	PUNCT
iiclr-17757	382	30	.	.	PUNCT
iiclr-17757	383	1	retroactive	retroactive	ADJ
iiclr-17757	383	2	corrections	correction	NOUN
iiclr-17757	383	3	of	of	ADP
iiclr-17757	383	4	mistakes	mistake	NOUN
iiclr-17757	383	5	in	in	ADP
iiclr-17757	383	6	law	law	NOUN
iiclr-17757	383	7	in	in	ADP
iiclr-17757	383	8	plrs	plrs	NOUN
iiclr-17757	383	9	are	be	AUX
iiclr-17757	383	10	permitted	permit	VERB
iiclr-17757	383	11	(	(	PUNCT
iiclr-17757	383	12	but	but	CCONJ
iiclr-17757	383	13	are	be	AUX
iiclr-17757	383	14	subject	subject	ADJ
iiclr-17757	383	15	to	to	ADP
iiclr-17757	383	16	an	an	DET
iiclr-17757	383	17	abuse	abuse	NOUN
iiclr-17757	383	18	of	of	ADP
iiclr-17757	383	19	discretion	discretion	NOUN
iiclr-17757	383	20	standard	standard	NOUN
iiclr-17757	383	21	)	)	PUNCT
iiclr-17757	383	22	because	because	SCONJ
iiclr-17757	383	23	an	an	DET
iiclr-17757	383	24	erroneous	erroneous	ADJ
iiclr-17757	383	25	statement	statement	NOUN
iiclr-17757	383	26	of	of	ADP
iiclr-17757	383	27	law	law	NOUN
iiclr-17757	383	28	is	be	AUX
iiclr-17757	383	29	without	without	ADP
iiclr-17757	383	30	legal	legal	ADJ
iiclr-17757	383	31	effect	effect	NOUN
iiclr-17757	383	32	;	;	PUNCT
iiclr-17757	383	33	only	only	ADV
iiclr-17757	383	34	congress	congress	PROPN
iiclr-17757	383	35	is	be	AUX
iiclr-17757	383	36	empowered	empower	VERB
iiclr-17757	383	37	to	to	PART
iiclr-17757	383	38	create	create	VERB
iiclr-17757	383	39	tax	tax	NOUN
iiclr-17757	383	40	laws	law	NOUN
iiclr-17757	383	41	,	,	PUNCT
iiclr-17757	383	42	not	not	PART
iiclr-17757	383	43	the	the	DET
iiclr-17757	383	44	commissioner	commissioner	NOUN
iiclr-17757	383	45	.	.	PUNCT
iiclr-17757	384	1	see	see	VERB
iiclr-17757	384	2	i	i	PROPN
iiclr-17757	384	3	d	d	PROPN
iiclr-17757	384	4	60	60	PROPN
iiclr-17757	384	5	.	.	PUNCT
iiclr-17757	385	1	see	see	VERB
iiclr-17757	385	2	treas	treas	PROPN
iiclr-17757	385	3	.	.	PUNCT
iiclr-17757	386	1	reg	reg	PROPN
iiclr-17757	386	2	.	.	PUNCT
iiclr-17757	387	1	§	§	PROPN
iiclr-17757	387	2	601.201(l)(5	601.201(l)(5	NUM
iiclr-17757	387	3	)	)	PUNCT
iiclr-17757	387	4	;	;	PUNCT
iiclr-17757	387	5	rev	rev	PROPN
iiclr-17757	387	6	.	.	PROPN
iiclr-17757	387	7	proc	proc	PROPN
iiclr-17757	387	8	.	.	PUNCT
iiclr-17757	388	1	2002	2002	NUM
iiclr-17757	388	2	-	-	SYM
iiclr-17757	388	3	1	1	NUM
iiclr-17757	388	4	§	§	NOUN
iiclr-17757	388	5	12.05(1)-(5	12.05(1)-(5	NUM
iiclr-17757	388	6	)	)	PUNCT
iiclr-17757	388	7	,	,	PUNCT
iiclr-17757	388	8	2002	2002	NUM
iiclr-17757	388	9	-	-	SYM
iiclr-17757	388	10	1	1	NUM
iiclr-17757	388	11	i.r.b	i.r.b	NOUN
iiclr-17757	388	12	.	.	PUNCT
iiclr-17757	389	1	1	1	X
iiclr-17757	389	2	.	.	X
iiclr-17757	389	3	these	these	PRON
iiclr-17757	389	4	are	be	AUX
iiclr-17757	389	5	the	the	DET
iiclr-17757	389	6	general	general	ADJ
iiclr-17757	389	7	conditions	condition	NOUN
iiclr-17757	389	8	used	use	VERB
iiclr-17757	389	9	to	to	PART
iiclr-17757	389	10	analyze	analyze	VERB
iiclr-17757	389	11	whether	whether	SCONJ
iiclr-17757	389	12	the	the	DET
iiclr-17757	389	13	commissioner	commissioner	NOUN
iiclr-17757	389	14	commits	commit	VERB
iiclr-17757	389	15	an	an	DET
iiclr-17757	389	16	abuse	abuse	NOUN
iiclr-17757	389	17	of	of	ADP
iiclr-17757	389	18	discretion	discretion	NOUN
iiclr-17757	389	19	under	under	ADP
iiclr-17757	389	20	section	section	NOUN
iiclr-17757	389	21	7805(b	7805(b	PROPN
iiclr-17757	389	22	)	)	PUNCT
iiclr-17757	389	23	.	.	PUNCT
iiclr-17757	390	1	see	see	VERB
iiclr-17757	390	2	saltman	saltman	NOUN
iiclr-17757	390	3	,	,	PUNCT
iiclr-17757	390	4	supra	supra	PROPN
iiclr-17757	390	5	note	note	NOUN
iiclr-17757	390	6	15,1	15,1	PROPN
iiclr-17757	390	7	3.03[6][c	3.03[6][c	NUM
iiclr-17757	390	8	]	]	PUNCT
iiclr-17757	390	9	.	.	PUNCT
iiclr-17757	391	1	61	61	NUM
iiclr-17757	391	2	.	.	PUNCT
iiclr-17757	392	1	see	see	AUX
iiclr-17757	392	2	rev	rev	PROPN
iiclr-17757	392	3	.	.	PROPN
iiclr-17757	392	4	proc	proc	PROPN
iiclr-17757	392	5	.	.	PUNCT
iiclr-17757	393	1	2002	2002	NUM
iiclr-17757	393	2	-	-	SYM
iiclr-17757	393	3	1	1	NUM
iiclr-17757	393	4	§	§	PROPN
iiclr-17757	393	5	12.11	12.11	NUM
iiclr-17757	393	6	,	,	PUNCT
iiclr-17757	393	7	2002	2002	NUM
iiclr-17757	393	8	-	-	SYM
iiclr-17757	393	9	1	1	NUM
iiclr-17757	393	10	i.r.b	i.r.b	NOUN
iiclr-17757	393	11	.	.	PUNCT
iiclr-17757	394	1	1	1	NUM
iiclr-17757	394	2	.	.	X
iiclr-17757	394	3	62	62	NUM
iiclr-17757	394	4	.	.	PUNCT
iiclr-17757	395	1	see	see	VERB
iiclr-17757	395	2	rev	rev	PROPN
iiclr-17757	395	3	.	.	PROPN
iiclr-17757	395	4	proc	proc	PROPN
iiclr-17757	395	5	.	.	PUNCT
iiclr-17757	396	1	2002	2002	NUM
iiclr-17757	396	2	-	-	SYM
iiclr-17757	396	3	1	1	NUM
iiclr-17757	396	4	§	§	PROPN
iiclr-17757	396	5	12.11	12.11	NUM
iiclr-17757	396	6	(	(	PUNCT
iiclr-17757	396	7	01)(a)-(d	01)(a)-(d	NUM
iiclr-17757	396	8	)	)	PUNCT
iiclr-17757	396	9	,	,	PUNCT
iiclr-17757	396	10	2002	2002	NUM
iiclr-17757	396	11	-	-	SYM
iiclr-17757	396	12	1	1	NUM
iiclr-17757	396	13	i.r.b	i.r.b	NOUN
iiclr-17757	396	14	.	.	PUNCT
iiclr-17757	397	1	1	1	X
iiclr-17757	397	2	.	.	PUNCT
iiclr-17757	398	1	[	[	X
iiclr-17757	398	2	vol	vol	NOUN
iiclr-17757	398	3	.	.	PUNCT
iiclr-17757	399	1	13:1	13:1	NUM
iiclr-17757	399	2	all	all	PRON
iiclr-17757	399	3	's	be	AUX
iiclr-17757	399	4	fair	fair	ADJ
iiclr-17757	399	5	in	in	ADP
iiclr-17757	399	6	love	love	NOUN
iiclr-17757	399	7	,	,	PUNCT
iiclr-17757	399	8	war	war	NOUN
iiclr-17757	399	9	,	,	PUNCT
iiclr-17757	399	10	and	and	CCONJ
iiclr-17757	399	11	taxes	taxis	NOUN
iiclr-17757	399	12	f.	f.	PROPN
iiclr-17757	399	13	limitations	limitation	NOUN
iiclr-17757	399	14	on	on	ADP
iiclr-17757	399	15	ruling	rule	VERB
iiclr-17757	399	16	areas	area	NOUN
iiclr-17757	399	17	ruling	rule	VERB
iiclr-17757	399	18	areas	area	NOUN
iiclr-17757	399	19	can	can	AUX
iiclr-17757	399	20	be	be	AUX
iiclr-17757	399	21	categorized	categorize	VERB
iiclr-17757	399	22	into	into	ADP
iiclr-17757	399	23	the	the	DET
iiclr-17757	399	24	following	follow	VERB
iiclr-17757	399	25	classes	class	NOUN
iiclr-17757	399	26	:	:	PUNCT
iiclr-17757	399	27	no	no	DET
iiclr-17757	399	28	ruling	ruling	NOUN
iiclr-17757	399	29	,	,	PUNCT
iiclr-17757	399	30	not	not	PART
iiclr-17757	399	31	ordinarily	ordinarily	ADV
iiclr-17757	399	32	issued	issue	VERB
iiclr-17757	399	33	,	,	PUNCT
iiclr-17757	399	34	and	and	CCONJ
iiclr-17757	399	35	temporarily	temporarily	ADV
iiclr-17757	399	36	not	not	PART
iiclr-17757	399	37	issued,63	issued,63	ADJ
iiclr-17757	399	38	and	and	CCONJ
iiclr-17757	399	39	are	be	AUX
iiclr-17757	399	40	further	far	ADV
iiclr-17757	399	41	distinguished	distinguish	VERB
iiclr-17757	399	42	by	by	ADP
iiclr-17757	399	43	general	general	ADJ
iiclr-17757	399	44	restrictions	restriction	NOUN
iiclr-17757	399	45	within	within	ADP
iiclr-17757	399	46	those	those	DET
iiclr-17757	399	47	categories	category	NOUN
iiclr-17757	399	48	and	and	CCONJ
iiclr-17757	399	49	by	by	ADP
iiclr-17757	399	50	particular	particular	ADJ
iiclr-17757	399	51	topics	topic	NOUN
iiclr-17757	399	52	.	.	PUNCT
iiclr-17757	400	1	general	general	ADJ
iiclr-17757	400	2	distinctions	distinction	NOUN
iiclr-17757	400	3	are	be	AUX
iiclr-17757	400	4	made	make	VERB
iiclr-17757	400	5	within	within	ADP
iiclr-17757	400	6	these	these	DET
iiclr-17757	400	7	classes	class	NOUN
iiclr-17757	400	8	as	as	ADV
iiclr-17757	400	9	well	well	ADV
iiclr-17757	400	10	as	as	ADP
iiclr-17757	400	11	those	those	PRON
iiclr-17757	400	12	based	base	VERB
iiclr-17757	400	13	on	on	ADP
iiclr-17757	400	14	particular	particular	ADJ
iiclr-17757	400	15	topics	topic	NOUN
iiclr-17757	400	16	within	within	ADP
iiclr-17757	400	17	those	those	DET
iiclr-17757	400	18	classes	class	NOUN
iiclr-17757	400	19	.	.	PUNCT
iiclr-17757	401	1	1	1	X
iiclr-17757	401	2	.	.	X
iiclr-17757	401	3	no	no	DET
iiclr-17757	401	4	ruling	rule	VERB
iiclr-17757	401	5	areas	area	NOUN
iiclr-17757	401	6	taxpayers	taxpayer	NOUN
iiclr-17757	401	7	may	may	AUX
iiclr-17757	401	8	request	request	VERB
iiclr-17757	401	9	plrs	plrs	NOUN
iiclr-17757	401	10	on	on	ADP
iiclr-17757	401	11	issues	issue	NOUN
iiclr-17757	401	12	within	within	ADP
iiclr-17757	401	13	the	the	DET
iiclr-17757	401	14	jurisdiction	jurisdiction	NOUN
iiclr-17757	401	15	of	of	ADP
iiclr-17757	401	16	each	each	PRON
iiclr-17757	401	17	of	of	ADP
iiclr-17757	401	18	the	the	DET
iiclr-17757	401	19	divisions	division	NOUN
iiclr-17757	401	20	of	of	ADP
iiclr-17757	401	21	the	the	DET
iiclr-17757	401	22	associate	associate	ADJ
iiclr-17757	401	23	chief	chief	NOUN
iiclr-17757	401	24	counsel.6	counsel.6	PROPN
iiclr-17757	401	25	however	however	ADV
iiclr-17757	401	26	,	,	PUNCT
iiclr-17757	401	27	the	the	DET
iiclr-17757	401	28	irs	irs	PROPN
iiclr-17757	401	29	does	do	AUX
iiclr-17757	401	30	not	not	PART
iiclr-17757	401	31	issue	issue	VERB
iiclr-17757	401	32	rulings	ruling	NOUN
iiclr-17757	401	33	where	where	SCONJ
iiclr-17757	401	34	the	the	DET
iiclr-17757	401	35	problems	problem	NOUN
iiclr-17757	401	36	involved	involve	VERB
iiclr-17757	401	37	are	be	AUX
iiclr-17757	401	38	inherently	inherently	ADV
iiclr-17757	401	39	factual	factual	ADJ
iiclr-17757	401	40	or	or	CCONJ
iiclr-17757	401	41	when	when	SCONJ
iiclr-17757	401	42	doing	do	VERB
iiclr-17757	401	43	so	so	ADV
iiclr-17757	401	44	is	be	AUX
iiclr-17757	401	45	not	not	PART
iiclr-17757	401	46	in	in	ADP
iiclr-17757	401	47	the	the	DET
iiclr-17757	401	48	interest	interest	NOUN
iiclr-17757	401	49	of	of	ADP
iiclr-17757	401	50	sound	sound	ADJ
iiclr-17757	401	51	tax	tax	NOUN
iiclr-17757	401	52	administration.65	administration.65	PROPN
iiclr-17757	401	53	in	in	ADP
iiclr-17757	401	54	addition	addition	NOUN
iiclr-17757	401	55	,	,	PUNCT
iiclr-17757	401	56	the	the	DET
iiclr-17757	401	57	irs	irs	PROPN
iiclr-17757	401	58	will	will	AUX
iiclr-17757	401	59	not	not	PART
iiclr-17757	401	60	issue	issue	VERB
iiclr-17757	401	61	a	a	DET
iiclr-17757	401	62	ruling	ruling	NOUN
iiclr-17757	401	63	on	on	ADP
iiclr-17757	401	64	a	a	DET
iiclr-17757	401	65	transaction	transaction	NOUN
iiclr-17757	401	66	,	,	PUNCT
iiclr-17757	401	67	regardless	regardless	ADV
iiclr-17757	401	68	of	of	ADP
iiclr-17757	401	69	the	the	DET
iiclr-17757	401	70	topic	topic	NOUN
iiclr-17757	401	71	,	,	PUNCT
iiclr-17757	401	72	that	that	PRON
iiclr-17757	401	73	contains	contain	VERB
iiclr-17757	401	74	:	:	PUNCT
iiclr-17757	401	75	alternatives	alternative	NOUN
iiclr-17757	401	76	to	to	ADP
iiclr-17757	401	77	a	a	DET
iiclr-17757	401	78	proposed	propose	VERB
iiclr-17757	401	79	transaction,6	transaction,6	NOUN
iiclr-17757	401	80	6	6	NUM
iiclr-17757	401	81	frivolous	frivolous	ADJ
iiclr-17757	401	82	issues,67	issues,67	ADJ
iiclr-17757	401	83	unre68solved	unre68solved	ADJ
iiclr-17757	401	84	employment	employment	NOUN
iiclr-17757	401	85	relationship	relationship	NOUN
iiclr-17757	401	86	determinations	determination	NOUN
iiclr-17757	401	87	,	,	PUNCT
iiclr-17757	401	88	issues	issue	NOUN
iiclr-17757	401	89	in	in	ADP
iiclr-17757	401	90	which	which	PRON
iiclr-17757	401	91	the	the	DET
iiclr-17757	401	92	government	government	NOUN
iiclr-17757	401	93	has	have	AUX
iiclr-17757	401	94	not	not	PART
iiclr-17757	401	95	exhausted	exhaust	VERB
iiclr-17757	401	96	its	its	PRON
iiclr-17757	401	97	right	right	NOUN
iiclr-17757	401	98	to	to	AUX
iiclr-17757	401	99	appeal,69	appeal,69	VERB
iiclr-17757	401	100	proposed	propose	VERB
iiclr-17757	401	101	transactions	transaction	NOUN
iiclr-17757	401	102	that	that	PRON
iiclr-17757	401	103	would	would	AUX
iiclr-17757	401	104	subject	subject	VERB
iiclr-17757	401	105	the	the	DET
iiclr-17757	401	106	taxpayer	taxpayer	NOUN
iiclr-17757	401	107	to	to	ADP
iiclr-17757	401	108	a	a	DET
iiclr-17757	401	109	criminal	criminal	ADJ
iiclr-17757	401	110	penalty"0	penalty"0	PROPN
iiclr-17757	401	111	or	or	CCONJ
iiclr-17757	401	112	that	that	PRON
iiclr-17757	401	113	lack	lack	VERB
iiclr-17757	401	114	a	a	DET
iiclr-17757	401	115	bona	bona	ADJ
iiclr-17757	401	116	fide	fide	NOUN
iiclr-17757	401	117	63	63	NUM
iiclr-17757	401	118	.	.	PUNCT
iiclr-17757	402	1	in	in	ADP
iiclr-17757	402	2	addition	addition	NOUN
iiclr-17757	402	3	to	to	ADP
iiclr-17757	402	4	the	the	DET
iiclr-17757	402	5	restrictions	restriction	NOUN
iiclr-17757	402	6	discussed	discuss	VERB
iiclr-17757	402	7	infra	infra	NOUN
iiclr-17757	402	8	,	,	PUNCT
iiclr-17757	402	9	letter	letter	NOUN
iiclr-17757	402	10	rulings	ruling	NOUN
iiclr-17757	402	11	will	will	AUX
iiclr-17757	402	12	not	not	PART
iiclr-17757	402	13	be	be	AUX
iiclr-17757	402	14	issued	issue	VERB
iiclr-17757	402	15	in	in	ADP
iiclr-17757	402	16	areas	area	NOUN
iiclr-17757	402	17	covered	cover	VERB
iiclr-17757	402	18	by	by	ADP
iiclr-17757	402	19	automatic	automatic	ADJ
iiclr-17757	402	20	approval	approval	NOUN
iiclr-17757	402	21	procedures	procedure	NOUN
iiclr-17757	402	22	.	.	PUNCT
iiclr-17757	403	1	see	see	VERB
iiclr-17757	403	2	rev	rev	PROPN
iiclr-17757	403	3	.	.	PROPN
iiclr-17757	403	4	proc	proc	PROPN
iiclr-17757	403	5	.	.	PUNCT
iiclr-17757	404	1	2002	2002	NUM
iiclr-17757	404	2	-	-	SYM
iiclr-17757	404	3	3	3	NUM
iiclr-17757	404	4	§	§	PROPN
iiclr-17757	404	5	6.01-.06	6.01-.06	PROPN
iiclr-17757	404	6	,	,	PUNCT
iiclr-17757	404	7	2002	2002	NUM
iiclr-17757	404	8	-	-	SYM
iiclr-17757	404	9	1	1	NUM
iiclr-17757	404	10	i.r.b	i.r.b	NOUN
iiclr-17757	404	11	.	.	PUNCT
iiclr-17757	404	12	117	117	NUM
iiclr-17757	404	13	(	(	PUNCT
iiclr-17757	404	14	listing	list	VERB
iiclr-17757	404	15	automatic	automatic	ADJ
iiclr-17757	404	16	approval	approval	NOUN
iiclr-17757	404	17	procedures	procedure	NOUN
iiclr-17757	404	18	)	)	PUNCT
iiclr-17757	404	19	.	.	PUNCT
iiclr-17757	405	1	64	64	NUM
iiclr-17757	405	2	.	.	PUNCT
iiclr-17757	406	1	see	see	AUX
iiclr-17757	406	2	rev	rev	PROPN
iiclr-17757	406	3	.	.	PROPN
iiclr-17757	406	4	proc	proc	PROPN
iiclr-17757	406	5	.	.	PUNCT
iiclr-17757	407	1	2002	2002	NUM
iiclr-17757	407	2	-	-	SYM
iiclr-17757	407	3	1	1	NUM
iiclr-17757	407	4	§	§	PROPN
iiclr-17757	407	5	3,2002	3,2002	NUM
iiclr-17757	407	6	-	-	SYM
iiclr-17757	407	7	1	1	NUM
iiclr-17757	407	8	i.r.b	i.r.b	NOUN
iiclr-17757	407	9	.	.	PUNCT
iiclr-17757	408	1	1	1	X
iiclr-17757	408	2	.	.	X
iiclr-17757	408	3	procedures	procedure	NOUN
iiclr-17757	408	4	for	for	ADP
iiclr-17757	408	5	obtaining	obtain	VERB
iiclr-17757	408	6	plrs	plrs	NOUN
iiclr-17757	408	7	that	that	PRON
iiclr-17757	408	8	apply	apply	VERB
iiclr-17757	408	9	to	to	ADP
iiclr-17757	408	10	alcohol	alcohol	NOUN
iiclr-17757	408	11	,	,	PUNCT
iiclr-17757	408	12	tobacco	tobacco	NOUN
iiclr-17757	408	13	,	,	PUNCT
iiclr-17757	408	14	and	and	CCONJ
iiclr-17757	408	15	firearm	firearm	NOUN
iiclr-17757	408	16	taxes	taxis	NOUN
iiclr-17757	408	17	under	under	ADP
iiclr-17757	408	18	subtitle	subtitle	NOUN
iiclr-17757	408	19	e	e	NOUN
iiclr-17757	408	20	of	of	ADP
iiclr-17757	408	21	the	the	DET
iiclr-17757	408	22	i.r.c	i.r.c	NOUN
iiclr-17757	408	23	.	.	PUNCT
iiclr-17757	408	24	are	be	AUX
iiclr-17757	408	25	under	under	ADP
iiclr-17757	408	26	the	the	DET
iiclr-17757	408	27	jurisdiction	jurisdiction	NOUN
iiclr-17757	408	28	of	of	ADP
iiclr-17757	408	29	the	the	DET
iiclr-17757	408	30	bureau	bureau	PROPN
iiclr-17757	408	31	of	of	ADP
iiclr-17757	408	32	alcohol	alcohol	PROPN
iiclr-17757	408	33	,	,	PUNCT
iiclr-17757	408	34	tobacco	tobacco	NOUN
iiclr-17757	408	35	and	and	CCONJ
iiclr-17757	408	36	firearms	firearm	NOUN
iiclr-17757	408	37	(	(	PUNCT
iiclr-17757	408	38	atf	atf	PROPN
iiclr-17757	408	39	)	)	PUNCT
iiclr-17757	408	40	.	.	PUNCT
iiclr-17757	409	1	see	see	VERB
iiclr-17757	409	2	rev	rev	PROPN
iiclr-17757	409	3	.	.	PROPN
iiclr-17757	409	4	proc	proc	PROPN
iiclr-17757	409	5	.	.	PUNCT
iiclr-17757	410	1	2002	2002	NUM
iiclr-17757	410	2	-	-	SYM
iiclr-17757	410	3	1	1	NUM
iiclr-17757	410	4	§	§	PROPN
iiclr-17757	410	5	4.01	4.01	NUM
iiclr-17757	410	6	,	,	PUNCT
iiclr-17757	410	7	2002	2002	NUM
iiclr-17757	410	8	-	-	SYM
iiclr-17757	410	9	1	1	NUM
iiclr-17757	410	10	i.r.b	i.r.b	NOUN
iiclr-17757	410	11	.	.	PUNCT
iiclr-17757	411	1	1	1	NUM
iiclr-17757	411	2	.	.	X
iiclr-17757	412	1	65	65	NUM
iiclr-17757	412	2	.	.	PUNCT
iiclr-17757	413	1	see	see	AUX
iiclr-17757	413	2	generally	generally	ADV
iiclr-17757	413	3	rev	rev	VERB
iiclr-17757	413	4	.	.	PROPN
iiclr-17757	413	5	proc	proc	PROPN
iiclr-17757	413	6	.	.	PUNCT
iiclr-17757	414	1	2002	2002	NUM
iiclr-17757	414	2	-	-	SYM
iiclr-17757	414	3	1	1	NUM
iiclr-17757	414	4	§	§	PROPN
iiclr-17757	414	5	7.01	7.01	NUM
iiclr-17757	414	6	,	,	PUNCT
iiclr-17757	414	7	2002	2002	NUM
iiclr-17757	414	8	-	-	SYM
iiclr-17757	414	9	1	1	NUM
iiclr-17757	414	10	i.r.b	i.r.b	NOUN
iiclr-17757	414	11	.	.	PUNCT
iiclr-17757	414	12	1	1	NUM
iiclr-17757	414	13	;	;	PUNCT
iiclr-17757	414	14	rev	rev	PROPN
iiclr-17757	414	15	.	.	PROPN
iiclr-17757	414	16	proc	proc	PROPN
iiclr-17757	414	17	.	.	PUNCT
iiclr-17757	414	18	2002	2002	NUM
iiclr-17757	414	19	-	-	SYM
iiclr-17757	414	20	3	3	NUM
iiclr-17757	414	21	§	§	PROPN
iiclr-17757	414	22	§	§	PROPN
iiclr-17757	414	23	2.01	2.01	NUM
iiclr-17757	414	24	,	,	PUNCT
iiclr-17757	414	25	3.02	3.02	NUM
iiclr-17757	414	26	,	,	PUNCT
iiclr-17757	414	27	2002	2002	NUM
iiclr-17757	414	28	-	-	SYM
iiclr-17757	414	29	1	1	NUM
iiclr-17757	414	30	i.r.b	i.r.b	NOUN
iiclr-17757	414	31	.	.	PUNCT
iiclr-17757	414	32	117	117	NUM
iiclr-17757	414	33	;	;	PUNCT
iiclr-17757	414	34	rev	rev	PROPN
iiclr-17757	414	35	.	.	PROPN
iiclr-17757	414	36	proc	proc	PROPN
iiclr-17757	414	37	.	.	PUNCT
iiclr-17757	415	1	2002	2002	NUM
iiclr-17757	415	2	-	-	SYM
iiclr-17757	415	3	7	7	NUM
iiclr-17757	415	4	§	§	PROPN
iiclr-17757	415	5	2.01	2.01	NUM
iiclr-17757	415	6	,	,	PUNCT
iiclr-17757	415	7	2002	2002	NUM
iiclr-17757	415	8	-	-	SYM
iiclr-17757	415	9	1	1	NUM
iiclr-17757	415	10	i.r.b	i.r.b	NOUN
iiclr-17757	415	11	.	.	PUNCT
iiclr-17757	416	1	249	249	NUM
iiclr-17757	416	2	.	.	PUNCT
iiclr-17757	417	1	"	"	PUNCT
iiclr-17757	417	2	inherently	inherently	ADV
iiclr-17757	417	3	factual	factual	ADJ
iiclr-17757	417	4	"	"	PUNCT
iiclr-17757	417	5	issues	issue	NOUN
iiclr-17757	417	6	include	include	VERB
iiclr-17757	417	7	those	those	PRON
iiclr-17757	417	8	where	where	SCONJ
iiclr-17757	417	9	,	,	PUNCT
iiclr-17757	417	10	under	under	ADP
iiclr-17757	417	11	i.r.c	i.r.c	NOUN
iiclr-17757	417	12	.	.	PUNCT
iiclr-17757	418	1	procedure	procedure	NOUN
iiclr-17757	418	2	,	,	PUNCT
iiclr-17757	418	3	a	a	DET
iiclr-17757	418	4	factual	factual	ADJ
iiclr-17757	418	5	determination	determination	NOUN
iiclr-17757	418	6	of	of	ADP
iiclr-17757	418	7	"	"	PUNCT
iiclr-17757	418	8	reasonable	reasonable	ADJ
iiclr-17757	418	9	cause	cause	NOUN
iiclr-17757	418	10	,	,	PUNCT
iiclr-17757	418	11	due	due	ADJ
iiclr-17757	418	12	diligence	diligence	NOUN
iiclr-17757	418	13	,	,	PUNCT
iiclr-17757	418	14	good	good	ADJ
iiclr-17757	418	15	faith	faith	NOUN
iiclr-17757	418	16	,	,	PUNCT
iiclr-17757	418	17	clear	clear	ADJ
iiclr-17757	418	18	and	and	CCONJ
iiclr-17757	418	19	convincing	convincing	ADJ
iiclr-17757	418	20	evidence	evidence	NOUN
iiclr-17757	418	21	,	,	PUNCT
iiclr-17757	418	22	or	or	CCONJ
iiclr-17757	418	23	other	other	ADJ
iiclr-17757	418	24	similar	similar	ADJ
iiclr-17757	418	25	terms	term	NOUN
iiclr-17757	418	26	"	"	PUNCT
iiclr-17757	418	27	is	be	AUX
iiclr-17757	418	28	necessary	necessary	ADJ
iiclr-17757	418	29	.	.	PUNCT
iiclr-17757	419	1	rev	rev	PROPN
iiclr-17757	419	2	.	.	PROPN
iiclr-17757	419	3	proc	proc	PROPN
iiclr-17757	419	4	.	.	PUNCT
iiclr-17757	420	1	2002	2002	NUM
iiclr-17757	420	2	-	-	SYM
iiclr-17757	420	3	3	3	NUM
iiclr-17757	420	4	§	§	PROPN
iiclr-17757	420	5	3.02(4	3.02(4	NUM
iiclr-17757	420	6	)	)	PUNCT
iiclr-17757	420	7	,	,	PUNCT
iiclr-17757	420	8	2002	2002	NUM
iiclr-17757	420	9	-	-	SYM
iiclr-17757	420	10	1	1	NUM
iiclr-17757	420	11	i.r.b	i.r.b	NOUN
iiclr-17757	420	12	.	.	PUNCT
iiclr-17757	420	13	117	117	NUM
iiclr-17757	420	14	.	.	X
iiclr-17757	420	15	66	66	NUM
iiclr-17757	420	16	.	.	PUNCT
iiclr-17757	421	1	see	see	VERB
iiclr-17757	421	2	rev	rev	PROPN
iiclr-17757	421	3	.	.	PROPN
iiclr-17757	421	4	proc	proc	PROPN
iiclr-17757	421	5	.	.	PUNCT
iiclr-17757	422	1	2002	2002	NUM
iiclr-17757	422	2	-	-	SYM
iiclr-17757	422	3	1	1	NUM
iiclr-17757	422	4	§	§	PROPN
iiclr-17757	422	5	7.02	7.02	NUM
iiclr-17757	422	6	,	,	PUNCT
iiclr-17757	422	7	2002	2002	NUM
iiclr-17757	422	8	-	-	SYM
iiclr-17757	422	9	1	1	NUM
iiclr-17757	422	10	i.r.b	i.r.b	NOUN
iiclr-17757	422	11	.	.	PUNCT
iiclr-17757	422	12	1	1	NUM
iiclr-17757	422	13	;	;	PUNCT
iiclr-17757	422	14	rev	rev	PROPN
iiclr-17757	422	15	.	.	PROPN
iiclr-17757	422	16	proc	proc	PROPN
iiclr-17757	422	17	.	.	PUNCT
iiclr-17757	423	1	2002	2002	NUM
iiclr-17757	423	2	-	-	SYM
iiclr-17757	423	3	3	3	NUM
iiclr-17757	423	4	§	§	PROPN
iiclr-17757	423	5	3.02(3	3.02(3	NUM
iiclr-17757	423	6	)	)	PUNCT
iiclr-17757	423	7	,	,	PUNCT
iiclr-17757	423	8	2002	2002	NUM
iiclr-17757	423	9	-	-	SYM
iiclr-17757	423	10	1	1	NUM
iiclr-17757	423	11	i.r.b	i.r.b	NOUN
iiclr-17757	423	12	.	.	PUNCT
iiclr-17757	424	1	117	117	NUM
iiclr-17757	424	2	.	.	PUNCT
iiclr-17757	425	1	this	this	DET
iiclr-17757	425	2	restriction	restriction	NOUN
iiclr-17757	425	3	likely	likely	ADV
iiclr-17757	425	4	exists	exist	VERB
iiclr-17757	425	5	because	because	SCONJ
iiclr-17757	425	6	,	,	PUNCT
iiclr-17757	425	7	by	by	ADP
iiclr-17757	425	8	submitting	submit	VERB
iiclr-17757	425	9	alternative	alternative	ADJ
iiclr-17757	425	10	transactions	transaction	NOUN
iiclr-17757	425	11	in	in	ADP
iiclr-17757	425	12	the	the	DET
iiclr-17757	425	13	request	request	NOUN
iiclr-17757	425	14	,	,	PUNCT
iiclr-17757	425	15	the	the	DET
iiclr-17757	425	16	taxpayer	taxpayer	NOUN
iiclr-17757	425	17	is	be	AUX
iiclr-17757	425	18	submitting	submit	VERB
iiclr-17757	425	19	multiple	multiple	ADJ
iiclr-17757	425	20	ruling	rule	VERB
iiclr-17757	425	21	requests	request	NOUN
iiclr-17757	425	22	in	in	ADP
iiclr-17757	425	23	the	the	DET
iiclr-17757	425	24	form	form	NOUN
iiclr-17757	425	25	of	of	ADP
iiclr-17757	425	26	a	a	DET
iiclr-17757	425	27	single	single	ADJ
iiclr-17757	425	28	request	request	NOUN
iiclr-17757	425	29	,	,	PUNCT
iiclr-17757	425	30	and	and	CCONJ
iiclr-17757	425	31	therefore	therefore	ADV
iiclr-17757	425	32	is	be	AUX
iiclr-17757	425	33	requesting	request	VERB
iiclr-17757	425	34	tax	tax	NOUN
iiclr-17757	425	35	planning	planning	NOUN
iiclr-17757	425	36	advice	advice	NOUN
iiclr-17757	425	37	.	.	PUNCT
iiclr-17757	426	1	see	see	VERB
iiclr-17757	426	2	i	i	PRON
iiclr-17757	426	3	d.	d.	PROPN
iiclr-17757	426	4	67	67	NUM
iiclr-17757	426	5	.	.	PUNCT
iiclr-17757	427	1	seerev	seerev	PROPN
iiclr-17757	427	2	.	.	PUNCT
iiclr-17757	428	1	proc	proc	NOUN
iiclr-17757	428	2	.	.	PUNCT
iiclr-17757	429	1	2002	2002	NUM
iiclr-17757	429	2	-	-	SYM
iiclr-17757	429	3	3	3	NUM
iiclr-17757	429	4	§	§	PROPN
iiclr-17757	429	5	3.02(9	3.02(9	NUM
iiclr-17757	429	6	)	)	PUNCT
iiclr-17757	429	7	,	,	PUNCT
iiclr-17757	429	8	2002	2002	NUM
iiclr-17757	429	9	-	-	SYM
iiclr-17757	429	10	1	1	NUM
iiclr-17757	429	11	i.r.b	i.r.b	NOUN
iiclr-17757	429	12	.	.	PUNCT
iiclr-17757	429	13	117	117	NUM
iiclr-17757	429	14	;	;	PUNCT
iiclr-17757	429	15	rev	rev	PROPN
iiclr-17757	429	16	.	.	PROPN
iiclr-17757	429	17	proc	proc	PROPN
iiclr-17757	429	18	.	.	PUNCT
iiclr-17757	430	1	2002	2002	NUM
iiclr-17757	430	2	-	-	SYM
iiclr-17757	430	3	1	1	NUM
iiclr-17757	430	4	§	§	PROPN
iiclr-17757	430	5	7.04,2002	7.04,2002	NOUN
iiclr-17757	430	6	-	-	SYM
iiclr-17757	430	7	1	1	NUM
iiclr-17757	430	8	i.r.b	i.r.b	NOUN
iiclr-17757	430	9	.	.	PUNCT
iiclr-17757	431	1	1	1	X
iiclr-17757	431	2	.	.	PUNCT
iiclr-17757	431	3	"	"	PUNCT
iiclr-17757	431	4	frivolous	frivolous	ADJ
iiclr-17757	431	5	issues	issue	NOUN
iiclr-17757	431	6	"	"	PUNCT
iiclr-17757	431	7	are	be	AUX
iiclr-17757	431	8	defined	define	VERB
iiclr-17757	431	9	as	as	ADP
iiclr-17757	431	10	those	those	PRON
iiclr-17757	431	11	without	without	ADP
iiclr-17757	431	12	a	a	DET
iiclr-17757	431	13	factual	factual	ADJ
iiclr-17757	431	14	or	or	CCONJ
iiclr-17757	431	15	legal	legal	ADJ
iiclr-17757	431	16	basis	basis	NOUN
iiclr-17757	431	17	,	,	PUNCT
iiclr-17757	431	18	or	or	CCONJ
iiclr-17757	431	19	determined	determine	VERB
iiclr-17757	431	20	as	as	ADP
iiclr-17757	431	21	frivolous	frivolous	ADJ
iiclr-17757	431	22	by	by	ADP
iiclr-17757	431	23	the	the	DET
iiclr-17757	431	24	courts	court	NOUN
iiclr-17757	431	25	.	.	PUNCT
iiclr-17757	432	1	see	see	VERB
iiclr-17757	432	2	i	i	PRON
iiclr-17757	432	3	d.	d.	PROPN
iiclr-17757	432	4	for	for	ADP
iiclr-17757	432	5	example	example	NOUN
iiclr-17757	432	6	,	,	PUNCT
iiclr-17757	432	7	whether	whether	SCONJ
iiclr-17757	432	8	the	the	DET
iiclr-17757	432	9	requirement	requirement	NOUN
iiclr-17757	432	10	of	of	ADP
iiclr-17757	432	11	filing	file	VERB
iiclr-17757	432	12	a	a	DET
iiclr-17757	432	13	tax	tax	NOUN
iiclr-17757	432	14	return	return	NOUN
iiclr-17757	432	15	is	be	AUX
iiclr-17757	432	16	an	an	DET
iiclr-17757	432	17	unreasonable	unreasonable	ADJ
iiclr-17757	432	18	search	search	NOUN
iiclr-17757	432	19	prohibited	prohibit	VERB
iiclr-17757	432	20	by	by	ADP
iiclr-17757	432	21	the	the	DET
iiclr-17757	432	22	united	united	PROPN
iiclr-17757	432	23	states	states	PROPN
iiclr-17757	432	24	constitution	constitution	NOUN
iiclr-17757	432	25	,	,	PUNCT
iiclr-17757	432	26	whether	whether	SCONJ
iiclr-17757	432	27	income	income	NOUN
iiclr-17757	432	28	taxes	taxis	NOUN
iiclr-17757	432	29	are	be	AUX
iiclr-17757	432	30	voluntary	voluntary	ADJ
iiclr-17757	432	31	,	,	PUNCT
iiclr-17757	432	32	and	and	CCONJ
iiclr-17757	432	33	whether	whether	SCONJ
iiclr-17757	432	34	refusing	refuse	VERB
iiclr-17757	432	35	to	to	PART
iiclr-17757	432	36	pay	pay	VERB
iiclr-17757	432	37	taxes	taxis	NOUN
iiclr-17757	432	38	is	be	AUX
iiclr-17757	432	39	permitted	permit	VERB
iiclr-17757	432	40	because	because	SCONJ
iiclr-17757	432	41	the	the	DET
iiclr-17757	432	42	taxpayer	taxpayer	NOUN
iiclr-17757	432	43	opposes	oppose	VERB
iiclr-17757	432	44	government	government	NOUN
iiclr-17757	432	45	expenditures	expenditure	NOUN
iiclr-17757	432	46	are	be	AUX
iiclr-17757	432	47	frivolous	frivolous	ADJ
iiclr-17757	432	48	issues	issue	NOUN
iiclr-17757	432	49	.	.	PUNCT
iiclr-17757	433	1	see	see	VERB
iiclr-17757	433	2	i	i	PRON
iiclr-17757	433	3	d.	d.	PROPN
iiclr-17757	433	4	68	68	NUM
iiclr-17757	433	5	.	.	PUNCT
iiclr-17757	434	1	see	see	VERB
iiclr-17757	434	2	rev	rev	PROPN
iiclr-17757	434	3	.	.	PROPN
iiclr-17757	434	4	proc	proc	PROPN
iiclr-17757	434	5	.	.	PUNCT
iiclr-17757	435	1	2002	2002	NUM
iiclr-17757	435	2	-	-	SYM
iiclr-17757	435	3	3	3	NUM
iiclr-17757	435	4	§	§	PROPN
iiclr-17757	435	5	3.02(7	3.02(7	NUM
iiclr-17757	435	6	)	)	PUNCT
iiclr-17757	435	7	,	,	PUNCT
iiclr-17757	435	8	2002	2002	NUM
iiclr-17757	435	9	-	-	SYM
iiclr-17757	435	10	1	1	NUM
iiclr-17757	435	11	i.r.b	i.r.b	NOUN
iiclr-17757	435	12	.	.	PUNCT
iiclr-17757	436	1	117	117	NUM
iiclr-17757	436	2	.	.	PUNCT
iiclr-17757	437	1	the	the	DET
iiclr-17757	437	2	irs	irs	PROPN
iiclr-17757	437	3	will	will	AUX
iiclr-17757	437	4	not	not	PART
iiclr-17757	437	5	issue	issue	VERB
iiclr-17757	437	6	plrs	plrs	NOUN
iiclr-17757	437	7	about	about	ADP
iiclr-17757	437	8	which	which	PRON
iiclr-17757	437	9	an	an	DET
iiclr-17757	437	10	entity	entity	NOUN
iiclr-17757	437	11	is	be	AUX
iiclr-17757	437	12	considered	consider	VERB
iiclr-17757	437	13	an	an	DET
iiclr-17757	437	14	employer	employer	NOUN
iiclr-17757	437	15	of	of	ADP
iiclr-17757	437	16	a	a	DET
iiclr-17757	437	17	worker	worker	NOUN
iiclr-17757	437	18	under	under	ADP
iiclr-17757	437	19	common	common	ADJ
iiclr-17757	437	20	law	law	NOUN
iiclr-17757	437	21	employeremployee	employeremployee	NOUN
iiclr-17757	437	22	relationship	relationship	NOUN
iiclr-17757	437	23	rules	rule	NOUN
iiclr-17757	437	24	when	when	SCONJ
iiclr-17757	437	25	more	more	ADJ
iiclr-17757	437	26	than	than	ADP
iiclr-17757	437	27	one	one	NUM
iiclr-17757	437	28	entity	entity	NOUN
iiclr-17757	437	29	is	be	AUX
iiclr-17757	437	30	treating	treat	VERB
iiclr-17757	437	31	the	the	DET
iiclr-17757	437	32	worker	worker	NOUN
iiclr-17757	437	33	as	as	ADP
iiclr-17757	437	34	such	such	ADJ
iiclr-17757	437	35	.	.	PUNCT
iiclr-17757	438	1	see	see	AUX
iiclr-17757	438	2	rev	rev	PROPN
iiclr-17757	438	3	.	.	PROPN
iiclr-17757	438	4	proc	proc	PROPN
iiclr-17757	438	5	.	.	PUNCT
iiclr-17757	439	1	2002	2002	NUM
iiclr-17757	439	2	-	-	SYM
iiclr-17757	439	3	1	1	NUM
iiclr-17757	439	4	§	§	PROPN
iiclr-17757	439	5	1.06	1.06	NUM
iiclr-17757	439	6	,	,	PUNCT
iiclr-17757	439	7	2002	2002	NUM
iiclr-17757	439	8	-	-	SYM
iiclr-17757	439	9	1	1	NUM
iiclr-17757	439	10	i.r.b	i.r.b	NOUN
iiclr-17757	439	11	.	.	PUNCT
iiclr-17757	440	1	1	1	NUM
iiclr-17757	440	2	.	.	NUM
iiclr-17757	441	1	69	69	NUM
iiclr-17757	441	2	.	.	PUNCT
iiclr-17757	442	1	see	see	AUX
iiclr-17757	442	2	rev	rev	PROPN
iiclr-17757	442	3	.	.	PROPN
iiclr-17757	442	4	proc	proc	PROPN
iiclr-17757	442	5	.	.	PUNCT
iiclr-17757	443	1	2002	2002	NUM
iiclr-17757	443	2	-	-	SYM
iiclr-17757	443	3	3	3	NUM
iiclr-17757	443	4	§	§	PROPN
iiclr-17757	443	5	3.02(2	3.02(2	NUM
iiclr-17757	443	6	)	)	PUNCT
iiclr-17757	443	7	,	,	PUNCT
iiclr-17757	443	8	2002	2002	NUM
iiclr-17757	443	9	-	-	SYM
iiclr-17757	443	10	1	1	NUM
iiclr-17757	443	11	i.r.b	i.r.b	NOUN
iiclr-17757	443	12	.	.	PUNCT
iiclr-17757	444	1	117	117	NUM
iiclr-17757	444	2	.	.	X
iiclr-17757	445	1	70	70	NUM
iiclr-17757	445	2	.	.	PUNCT
iiclr-17757	446	1	see	see	VERB
iiclr-17757	446	2	rev	rev	PROPN
iiclr-17757	446	3	.	.	PROPN
iiclr-17757	446	4	proc	proc	PROPN
iiclr-17757	446	5	.	.	PUNCT
iiclr-17757	447	1	2002	2002	NUM
iiclr-17757	447	2	-	-	SYM
iiclr-17757	447	3	3	3	NUM
iiclr-17757	447	4	§	§	PROPN
iiclr-17757	447	5	3.02(5	3.02(5	NUM
iiclr-17757	447	6	)	)	PUNCT
iiclr-17757	447	7	,	,	PUNCT
iiclr-17757	447	8	2002	2002	NUM
iiclr-17757	447	9	-	-	SYM
iiclr-17757	447	10	1	1	NUM
iiclr-17757	447	11	i.r.b	i.r.b	NOUN
iiclr-17757	447	12	.	.	PUNCT
iiclr-17757	448	1	117	117	NUM
iiclr-17757	448	2	.	.	X
iiclr-17757	448	3	20021	20021	NUM
iiclr-17757	448	4	ind	ind	NOUN
iiclr-17757	448	5	.	.	PUNCT
iiclr-17757	449	1	int'l	int'l	PROPN
iiclr-17757	449	2	&	&	CCONJ
iiclr-17757	449	3	comp	comp	PROPN
iiclr-17757	449	4	.	.	PUNCT
iiclr-17757	450	1	l.	l.	PROPN
iiclr-17757	450	2	rev	rev	PROPN
iiclr-17757	450	3	.	.	PROPN
iiclr-17757	450	4	business	business	NOUN
iiclr-17757	450	5	purpose,7	purpose,7	NOUN
iiclr-17757	450	6	or	or	CCONJ
iiclr-17757	450	7	any	any	DET
iiclr-17757	450	8	incomplete	incomplete	ADJ
iiclr-17757	450	9	or	or	CCONJ
iiclr-17757	450	10	non	non	ADJ
iiclr-17757	450	11	-	-	ADJ
iiclr-17757	450	12	conforming	conforming	ADJ
iiclr-17757	450	13	request	request	NOUN
iiclr-17757	450	14	.	.	PUNCT
iiclr-17757	450	15	"	"	PUNCT
iiclr-17757	451	1	under	under	ADP
iiclr-17757	451	2	the	the	DET
iiclr-17757	451	3	jurisdiction	jurisdiction	NOUN
iiclr-17757	451	4	of	of	ADP
iiclr-17757	451	5	the	the	DET
iiclr-17757	451	6	associate	associate	ADJ
iiclr-17757	451	7	chief	chief	ADJ
iiclr-17757	451	8	counsel	counsel	NOUN
iiclr-17757	451	9	(	(	PUNCT
iiclr-17757	451	10	international	international	ADJ
iiclr-17757	451	11	)	)	PUNCT
iiclr-17757	451	12	,	,	PUNCT
iiclr-17757	451	13	the	the	DET
iiclr-17757	451	14	issuance	issuance	NOUN
iiclr-17757	451	15	of	of	ADP
iiclr-17757	451	16	plrs	plrs	NOUN
iiclr-17757	451	17	is	be	AUX
iiclr-17757	451	18	also	also	ADV
iiclr-17757	451	19	restricted	restrict	VERB
iiclr-17757	451	20	where	where	SCONJ
iiclr-17757	451	21	:	:	PUNCT
iiclr-17757	451	22	the	the	DET
iiclr-17757	451	23	estate	estate	NOUN
iiclr-17757	451	24	tax	tax	NOUN
iiclr-17757	451	25	is	be	AUX
iiclr-17757	451	26	prospectively	prospectively	ADV
iiclr-17757	451	27	applied	apply	VERB
iiclr-17757	451	28	to	to	ADP
iiclr-17757	451	29	the	the	DET
iiclr-17757	451	30	property	property	NOUN
iiclr-17757	451	31	or	or	CCONJ
iiclr-17757	451	32	the	the	DET
iiclr-17757	451	33	estate	estate	NOUN
iiclr-17757	451	34	of	of	ADP
iiclr-17757	451	35	a	a	DET
iiclr-17757	451	36	living	live	VERB
iiclr-17757	451	37	person	person	NOUN
iiclr-17757	451	38	,	,	PUNCT
iiclr-17757	451	39	an	an	DET
iiclr-17757	451	40	issue	issue	NOUN
iiclr-17757	451	41	is	be	AUX
iiclr-17757	451	42	clearly	clearly	ADV
iiclr-17757	451	43	and	and	CCONJ
iiclr-17757	451	44	adequately	adequately	ADV
iiclr-17757	451	45	addressed	address	VERB
iiclr-17757	451	46	by	by	ADP
iiclr-17757	451	47	another	another	DET
iiclr-17757	451	48	authority	authority	NOUN
iiclr-17757	451	49	(	(	PUNCT
iiclr-17757	451	50	absent	absent	ADJ
iiclr-17757	451	51	extraordinary	extraordinary	ADJ
iiclr-17757	451	52	circumstances	circumstance	NOUN
iiclr-17757	451	53	)	)	PUNCT
iiclr-17757	451	54	,	,	PUNCT
iiclr-17757	451	55	and	and	CCONJ
iiclr-17757	451	56	any	any	DET
iiclr-17757	451	57	issue	issue	NOUN
iiclr-17757	451	58	that	that	PRON
iiclr-17757	451	59	is	be	AUX
iiclr-17757	451	60	the	the	DET
iiclr-17757	451	61	subject	subject	NOUN
iiclr-17757	451	62	of	of	ADP
iiclr-17757	451	63	the	the	DET
iiclr-17757	451	64	taxpayer	taxpayer	NOUN
iiclr-17757	451	65	's	's	PART
iiclr-17757	451	66	pending	pende	VERB
iiclr-17757	451	67	request	request	NOUN
iiclr-17757	451	68	for	for	ADP
iiclr-17757	451	69	competent	competent	ADJ
iiclr-17757	451	70	authority	authority	NOUN
iiclr-17757	451	71	assistance	assistance	NOUN
iiclr-17757	451	72	under	under	ADP
iiclr-17757	451	73	a	a	DET
iiclr-17757	451	74	united	united	PROPN
iiclr-17757	451	75	states	states	PROPN
iiclr-17757	451	76	tax	tax	NOUN
iiclr-17757	451	77	treaty.73	treaty.73	NOUN
iiclr-17757	451	78	finally	finally	ADV
iiclr-17757	451	79	,	,	PUNCT
iiclr-17757	451	80	plrs	plrs	PROPN
iiclr-17757	451	81	are	be	AUX
iiclr-17757	451	82	only	only	ADV
iiclr-17757	451	83	issued	issue	VERB
iiclr-17757	451	84	on	on	ADP
iiclr-17757	451	85	partial	partial	ADJ
iiclr-17757	451	86	transactions	transaction	NOUN
iiclr-17757	451	87	if	if	SCONJ
iiclr-17757	451	88	the	the	DET
iiclr-17757	451	89	remaining	remain	VERB
iiclr-17757	451	90	portions	portion	NOUN
iiclr-17757	451	91	of	of	ADP
iiclr-17757	451	92	the	the	DET
iiclr-17757	451	93	transaction	transaction	NOUN
iiclr-17757	451	94	falls	fall	VERB
iiclr-17757	451	95	within	within	ADP
iiclr-17757	451	96	a	a	DET
iiclr-17757	451	97	specific	specific	ADJ
iiclr-17757	451	98	no	no	DET
iiclr-17757	451	99	ruling	rule	VERB
iiclr-17757	451	100	area.74	area.74	NOUN
iiclr-17757	451	101	the	the	DET
iiclr-17757	451	102	irs	irs	PROPN
iiclr-17757	451	103	also	also	ADV
iiclr-17757	451	104	refuses	refuse	VERB
iiclr-17757	451	105	to	to	PART
iiclr-17757	451	106	issue	issue	VERB
iiclr-17757	451	107	plrs	plrs	NOUN
iiclr-17757	451	108	on	on	ADP
iiclr-17757	451	109	certain	certain	ADJ
iiclr-17757	451	110	topics	topic	NOUN
iiclr-17757	451	111	.	.	PUNCT
iiclr-17757	452	1	within	within	ADP
iiclr-17757	452	2	the	the	DET
iiclr-17757	452	3	jurisdiction	jurisdiction	NOUN
iiclr-17757	452	4	of	of	ADP
iiclr-17757	452	5	the	the	DET
iiclr-17757	452	6	associate	associate	ADJ
iiclr-17757	452	7	chief	chief	ADJ
iiclr-17757	452	8	counsel	counsel	NOUN
iiclr-17757	452	9	(	(	PUNCT
iiclr-17757	452	10	international	international	ADJ
iiclr-17757	452	11	)	)	PUNCT
iiclr-17757	452	12	,	,	PUNCT
iiclr-17757	452	13	these	these	DET
iiclr-17757	452	14	topics	topic	NOUN
iiclr-17757	452	15	address	address	NOUN
iiclr-17757	452	16	:	:	PUNCT
iiclr-17757	452	17	original	original	ADJ
iiclr-17757	452	18	issue	issue	NOUN
iiclr-17757	452	19	discount	discount	NOUN
iiclr-17757	452	20	,	,	PUNCT
iiclr-17757	452	21	income	income	NOUN
iiclr-17757	452	22	affected	affect	VERB
iiclr-17757	452	23	by	by	ADP
iiclr-17757	452	24	a	a	DET
iiclr-17757	452	25	treaty	treaty	NOUN
iiclr-17757	452	26	,	,	PUNCT
iiclr-17757	452	27	foreign	foreign	ADJ
iiclr-17757	452	28	base	base	NOUN
iiclr-17757	452	29	company	company	NOUN
iiclr-17757	452	30	income	income	NOUN
iiclr-17757	452	31	,	,	PUNCT
iiclr-17757	452	32	and	and	CCONJ
iiclr-17757	452	33	dual	dual	ADJ
iiclr-17757	452	34	consolidated	consolidated	ADJ
iiclr-17757	452	35	losses.75	losses.75	NOUN
iiclr-17757	452	36	2	2	NUM
iiclr-17757	452	37	.	.	PUNCT
iiclr-17757	452	38	"	"	PUNCT
iiclr-17757	452	39	not	not	PART
iiclr-17757	452	40	ordinarily	ordinarily	ADV
iiclr-17757	452	41	"	"	PUNCT
iiclr-17757	452	42	issued	issue	VERB
iiclr-17757	452	43	6	6	NUM
iiclr-17757	452	44	plrs	plrs	NOUN
iiclr-17757	452	45	will	will	AUX
iiclr-17757	452	46	not	not	PART
iiclr-17757	452	47	ordinarily	ordinarily	ADV
iiclr-17757	452	48	be	be	AUX
iiclr-17757	452	49	issued	issue	VERB
iiclr-17757	452	50	when	when	SCONJ
iiclr-17757	452	51	the	the	DET
iiclr-17757	452	52	underlying	underlying	ADJ
iiclr-17757	452	53	transaction	transaction	NOUN
iiclr-17757	452	54	contemplates	contemplate	VERB
iiclr-17757	452	55	whether	whether	SCONJ
iiclr-17757	452	56	a	a	DET
iiclr-17757	452	57	business	business	NOUN
iiclr-17757	452	58	purpose	purpose	NOUN
iiclr-17757	452	59	exists	exist	VERB
iiclr-17757	452	60	or	or	CCONJ
iiclr-17757	452	61	whether	whether	SCONJ
iiclr-17757	452	62	a	a	DET
iiclr-17757	452	63	taxpayer	taxpayer	NOUN
iiclr-17757	452	64	uses	use	VERB
iiclr-17757	452	65	a	a	DET
iiclr-17757	452	66	correct	correct	ADJ
iiclr-17757	452	67	classification	classification	NOUN
iiclr-17757	452	68	code	code	NOUN
iiclr-17757	452	69	,	,	PUNCT
iiclr-17757	452	70	contradicts	contradict	VERB
iiclr-17757	452	71	united	united	PROPN
iiclr-17757	452	72	states	states	PROPN
iiclr-17757	452	73	tax	tax	NOUN
iiclr-17757	452	74	law	law	NOUN
iiclr-17757	452	75	designed	design	VERB
iiclr-17757	452	76	to	to	PART
iiclr-17757	452	77	effectuate	effectuate	VERB
iiclr-17757	452	78	different	different	ADJ
iiclr-17757	452	79	tax	tax	NOUN
iiclr-17757	452	80	consequences	consequence	NOUN
iiclr-17757	452	81	under	under	ADP
iiclr-17757	452	82	the	the	DET
iiclr-17757	452	83	tax	tax	NOUN
iiclr-17757	452	84	laws	law	NOUN
iiclr-17757	452	85	of	of	ADP
iiclr-17757	452	86	the	the	DET
iiclr-17757	452	87	united	united	PROPN
iiclr-17757	452	88	states	states	PROPN
iiclr-17757	452	89	and	and	CCONJ
iiclr-17757	452	90	of	of	ADP
iiclr-17757	452	91	a	a	DET
iiclr-17757	452	92	foreign	foreign	ADJ
iiclr-17757	452	93	country	country	NOUN
iiclr-17757	452	94	,	,	PUNCT
iiclr-17757	452	95	concerns	concern	VERB
iiclr-17757	452	96	a	a	DET
iiclr-17757	452	97	taxpayer	taxpayer	NOUN
iiclr-17757	452	98	domiciled	domicile	VERB
iiclr-17757	452	99	in	in	ADP
iiclr-17757	452	100	a	a	DET
iiclr-17757	452	101	foreign	foreign	ADJ
iiclr-17757	452	102	jurisdiction	jurisdiction	NOUN
iiclr-17757	452	103	with	with	ADP
iiclr-17757	452	104	which	which	PRON
iiclr-17757	452	105	the	the	DET
iiclr-17757	452	106	united	united	PROPN
iiclr-17757	452	107	states	states	PROPN
iiclr-17757	452	108	does	do	AUX
iiclr-17757	452	109	not	not	PART
iiclr-17757	452	110	have	have	VERB
iiclr-17757	452	111	an	an	DET
iiclr-17757	452	112	effective	effective	ADJ
iiclr-17757	452	113	mechanism	mechanism	NOUN
iiclr-17757	452	114	for	for	ADP
iiclr-17757	452	115	obtaining	obtain	VERB
iiclr-17757	452	116	tax	tax	NOUN
iiclr-17757	452	117	information	information	NOUN
iiclr-17757	452	118	relevant	relevant	ADJ
iiclr-17757	452	119	to	to	ADP
iiclr-17757	452	120	the	the	DET
iiclr-17757	452	121	ruling	rule	VERB
iiclr-17757	452	122	request,77	request,77	NOUN
iiclr-17757	452	123	considers	consider	VERB
iiclr-17757	452	124	proposed	propose	VERB
iiclr-17757	452	125	federal	federal	ADJ
iiclr-17757	452	126	,	,	PUNCT
iiclr-17757	452	127	state	state	NOUN
iiclr-17757	452	128	,	,	PUNCT
iiclr-17757	452	129	local	local	ADJ
iiclr-17757	452	130	,	,	PUNCT
iiclr-17757	452	131	municipal	municipal	ADJ
iiclr-17757	452	132	,	,	PUNCT
iiclr-17757	452	133	or	or	CCONJ
iiclr-17757	452	134	foreign	foreign	ADJ
iiclr-17757	452	135	legislation	legislation	NOUN
iiclr-17757	452	136	,	,	PUNCT
iiclr-17757	452	137	"	"	PUNCT
iiclr-17757	452	138	or	or	CCONJ
iiclr-17757	452	139	interprets	interpret	VERB
iiclr-17757	452	140	foreign	foreign	ADJ
iiclr-17757	452	141	law	law	NOUN
iiclr-17757	452	142	or	or	CCONJ
iiclr-17757	452	143	documents	document	NOUN
iiclr-17757	452	144	beyond	beyond	ADP
iiclr-17757	452	145	their	their	PRON
iiclr-17757	452	146	plain	plain	ADJ
iiclr-17757	452	147	meaning.79	meaning.79	NOUN
iiclr-17757	452	148	areas	area	NOUN
iiclr-17757	452	149	over	over	ADP
iiclr-17757	452	150	which	which	PRON
iiclr-17757	452	151	rulings	ruling	NOUN
iiclr-17757	452	152	are	be	AUX
iiclr-17757	452	153	not	not	PART
iiclr-17757	452	154	ordinarily	ordinarily	ADV
iiclr-17757	452	155	issued	issue	VERB
iiclr-17757	452	156	that	that	PRON
iiclr-17757	452	157	are	be	AUX
iiclr-17757	452	158	within	within	ADP
iiclr-17757	452	159	the	the	DET
iiclr-17757	452	160	ambit	ambit	NOUN
iiclr-17757	452	161	of	of	ADP
iiclr-17757	452	162	the	the	DET
iiclr-17757	452	163	remaining	remain	VERB
iiclr-17757	452	164	,	,	PUNCT
iiclr-17757	452	165	combined	combined	ADJ
iiclr-17757	452	166	associate	associate	ADJ
iiclr-17757	452	167	chief	chief	ADJ
iiclr-17757	452	168	counsel	counsel	NOUN
iiclr-17757	452	169	offices	office	NOUN
iiclr-17757	452	170	include	include	VERB
iiclr-17757	452	171	71	71	NUM
iiclr-17757	452	172	.	.	PUNCT
iiclr-17757	453	1	see	see	PROPN
iiclr-17757	453	2	rev	rev	PROPN
iiclr-17757	453	3	.	.	PROPN
iiclr-17757	453	4	proc	proc	PROPN
iiclr-17757	453	5	.	.	PUNCT
iiclr-17757	454	1	2002	2002	NUM
iiclr-17757	454	2	-	-	SYM
iiclr-17757	454	3	3	3	NUM
iiclr-17757	454	4	§	§	PROPN
iiclr-17757	454	5	3.02(1	3.02(1	NUM
iiclr-17757	454	6	)	)	PUNCT
iiclr-17757	454	7	,	,	PUNCT
iiclr-17757	454	8	2002	2002	NUM
iiclr-17757	454	9	-	-	SYM
iiclr-17757	454	10	1	1	NUM
iiclr-17757	454	11	i.r.b	i.r.b	NOUN
iiclr-17757	454	12	.	.	PUNCT
iiclr-17757	455	1	117	117	NUM
iiclr-17757	455	2	.	.	PUNCT
iiclr-17757	456	1	transactions	transaction	NOUN
iiclr-17757	456	2	designed	design	VERB
iiclr-17757	456	3	primarily	primarily	ADV
iiclr-17757	456	4	to	to	PART
iiclr-17757	456	5	reduce	reduce	VERB
iiclr-17757	456	6	taxes	taxis	NOUN
iiclr-17757	456	7	do	do	AUX
iiclr-17757	456	8	not	not	PART
iiclr-17757	456	9	have	have	VERB
iiclr-17757	456	10	a	a	DET
iiclr-17757	456	11	bona	bona	ADJ
iiclr-17757	456	12	fide	fide	ADJ
iiclr-17757	456	13	business	business	NOUN
iiclr-17757	456	14	purpose	purpose	NOUN
iiclr-17757	456	15	.	.	PUNCT
iiclr-17757	457	1	see	see	VERB
iiclr-17757	457	2	i	i	PRON
iiclr-17757	457	3	d.	d.	PROPN
iiclr-17757	457	4	72	72	NUM
iiclr-17757	457	5	.	.	PUNCT
iiclr-17757	458	1	see	see	AUX
iiclr-17757	458	2	rev	rev	PROPN
iiclr-17757	458	3	.	.	PROPN
iiclr-17757	458	4	proc	proc	PROPN
iiclr-17757	458	5	.	.	PUNCT
iiclr-17757	459	1	2002	2002	NUM
iiclr-17757	459	2	-	-	SYM
iiclr-17757	459	3	3	3	NUM
iiclr-17757	459	4	§	§	PROPN
iiclr-17757	459	5	3.02(6	3.02(6	PROPN
iiclr-17757	459	6	)	)	PUNCT
iiclr-17757	459	7	,	,	PUNCT
iiclr-17757	459	8	2002	2002	NUM
iiclr-17757	459	9	-	-	SYM
iiclr-17757	459	10	1	1	NUM
iiclr-17757	459	11	i.r.b	i.r.b	NOUN
iiclr-17757	459	12	.	.	PUNCT
iiclr-17757	460	1	117	117	NUM
iiclr-17757	460	2	.	.	X
iiclr-17757	461	1	73	73	NUM
iiclr-17757	461	2	.	.	PUNCT
iiclr-17757	462	1	see	see	VERB
iiclr-17757	462	2	rev	rev	PROPN
iiclr-17757	462	3	.	.	PROPN
iiclr-17757	462	4	proc	proc	PROPN
iiclr-17757	462	5	.	.	PUNCT
iiclr-17757	463	1	2002	2002	NUM
iiclr-17757	463	2	-	-	SYM
iiclr-17757	463	3	7	7	NUM
iiclr-17757	463	4	§	§	PROPN
iiclr-17757	463	5	3.02(1)-(7	3.02(1)-(7	NUM
iiclr-17757	463	6	)	)	PUNCT
iiclr-17757	463	7	,	,	PUNCT
iiclr-17757	463	8	2002	2002	NUM
iiclr-17757	463	9	-	-	SYM
iiclr-17757	463	10	1	1	NUM
iiclr-17757	463	11	i.r.b	i.r.b	NOUN
iiclr-17757	463	12	.	.	PUNCT
iiclr-17757	464	1	249	249	NUM
iiclr-17757	464	2	.	.	PUNCT
iiclr-17757	465	1	see	see	VERB
iiclr-17757	465	2	infra	infra	NOUN
iiclr-17757	465	3	section	section	NOUN
iiclr-17757	465	4	yi.f	yi.f	NOUN
iiclr-17757	465	5	(	(	PUNCT
iiclr-17757	465	6	discussing	discuss	VERB
iiclr-17757	465	7	consideration	consideration	NOUN
iiclr-17757	465	8	of	of	ADP
iiclr-17757	465	9	apas	apa	NOUN
iiclr-17757	465	10	by	by	ADP
iiclr-17757	465	11	competent	competent	ADJ
iiclr-17757	465	12	authority	authority	NOUN
iiclr-17757	465	13	)	)	PUNCT
iiclr-17757	465	14	.	.	PUNCT
iiclr-17757	466	1	74	74	X
iiclr-17757	466	2	.	.	PUNCT
iiclr-17757	467	1	see	see	AUX
iiclr-17757	467	2	rev	rev	PROPN
iiclr-17757	467	3	.	.	PROPN
iiclr-17757	467	4	proc	proc	PROPN
iiclr-17757	467	5	.	.	PUNCT
iiclr-17757	468	1	2002	2002	NUM
iiclr-17757	468	2	-	-	SYM
iiclr-17757	468	3	1	1	NUM
iiclr-17757	468	4	§	§	PROPN
iiclr-17757	468	5	7.03	7.03	NUM
iiclr-17757	468	6	,	,	PUNCT
iiclr-17757	468	7	2002	2002	NUM
iiclr-17757	468	8	-	-	SYM
iiclr-17757	468	9	1	1	NUM
iiclr-17757	468	10	i.rb	i.rb	NOUN
iiclr-17757	468	11	.	.	NOUN
iiclr-17757	468	12	1	1	X
iiclr-17757	468	13	.	.	X
iiclr-17757	468	14	note	note	VERB
iiclr-17757	468	15	that	that	SCONJ
iiclr-17757	468	16	determination	determination	NOUN
iiclr-17757	468	17	letters	letter	NOUN
iiclr-17757	468	18	may	may	AUX
iiclr-17757	468	19	be	be	AUX
iiclr-17757	468	20	issued	issue	VERB
iiclr-17757	468	21	on	on	ADP
iiclr-17757	468	22	partial	partial	ADJ
iiclr-17757	468	23	transactions	transaction	NOUN
iiclr-17757	468	24	.	.	PUNCT
iiclr-17757	469	1	see	see	VERB
iiclr-17757	469	2	i	i	PRON
iiclr-17757	469	3	d.	d.	PROPN
iiclr-17757	469	4	if	if	SCONJ
iiclr-17757	469	5	a	a	DET
iiclr-17757	469	6	taxpayer	taxpayer	NOUN
iiclr-17757	469	7	submits	submit	VERB
iiclr-17757	469	8	a	a	DET
iiclr-17757	469	9	plr	plr	NOUN
iiclr-17757	469	10	request	request	NOUN
iiclr-17757	469	11	on	on	ADP
iiclr-17757	469	12	a	a	DET
iiclr-17757	469	13	partial	partial	ADJ
iiclr-17757	469	14	transaction	transaction	NOUN
iiclr-17757	469	15	attesting	attest	VERB
iiclr-17757	469	16	that	that	SCONJ
iiclr-17757	469	17	the	the	DET
iiclr-17757	469	18	remainder	remainder	NOUN
iiclr-17757	469	19	of	of	ADP
iiclr-17757	469	20	the	the	DET
iiclr-17757	469	21	transaction	transaction	NOUN
iiclr-17757	469	22	falls	fall	VERB
iiclr-17757	469	23	within	within	ADP
iiclr-17757	469	24	a	a	DET
iiclr-17757	469	25	no	no	DET
iiclr-17757	469	26	ruling	rule	VERB
iiclr-17757	469	27	area	area	NOUN
iiclr-17757	469	28	,	,	PUNCT
iiclr-17757	469	29	then	then	ADV
iiclr-17757	469	30	the	the	DET
iiclr-17757	469	31	taxpayer	taxpayer	NOUN
iiclr-17757	469	32	must	must	AUX
iiclr-17757	469	33	state	state	VERB
iiclr-17757	469	34	the	the	DET
iiclr-17757	469	35	tax	tax	NOUN
iiclr-17757	469	36	treatment	treatment	NOUN
iiclr-17757	469	37	of	of	ADP
iiclr-17757	469	38	the	the	DET
iiclr-17757	469	39	no	no	DET
iiclr-17757	469	40	rule	rule	NOUN
iiclr-17757	469	41	tax	tax	NOUN
iiclr-17757	469	42	issue	issue	NOUN
iiclr-17757	469	43	in	in	ADP
iiclr-17757	469	44	the	the	DET
iiclr-17757	469	45	request	request	NOUN
iiclr-17757	469	46	to	to	ADP
iiclr-17757	469	47	the	the	DET
iiclr-17757	469	48	best	good	ADJ
iiclr-17757	469	49	of	of	ADP
iiclr-17757	469	50	the	the	DET
iiclr-17757	469	51	taxpayer	taxpayer	NOUN
iiclr-17757	469	52	's	's	PART
iiclr-17757	469	53	knowledge	knowledge	NOUN
iiclr-17757	469	54	and	and	CCONJ
iiclr-17757	469	55	belief	belief	NOUN
iiclr-17757	469	56	.	.	PUNCT
iiclr-17757	470	1	see	see	VERB
iiclr-17757	470	2	rev	rev	PROPN
iiclr-17757	470	3	.	.	PROPN
iiclr-17757	470	4	proc	proc	PROPN
iiclr-17757	470	5	.	.	PUNCT
iiclr-17757	471	1	2002	2002	NUM
iiclr-17757	471	2	-	-	SYM
iiclr-17757	471	3	3	3	NUM
iiclr-17757	471	4	§	§	PROPN
iiclr-17757	471	5	2.03	2.03	NUM
iiclr-17757	471	6	,	,	PUNCT
iiclr-17757	471	7	2002	2002	NUM
iiclr-17757	471	8	-	-	SYM
iiclr-17757	471	9	1	1	NUM
iiclr-17757	471	10	i.r.b	i.r.b	NOUN
iiclr-17757	471	11	.	.	PUNCT
iiclr-17757	472	1	117	117	NUM
iiclr-17757	472	2	.	.	X
iiclr-17757	473	1	75	75	NUM
iiclr-17757	473	2	.	.	PUNCT
iiclr-17757	474	1	see	see	VERB
iiclr-17757	474	2	rev	rev	PROPN
iiclr-17757	474	3	.	.	PROPN
iiclr-17757	474	4	proc	proc	PROPN
iiclr-17757	474	5	.	.	PUNCT
iiclr-17757	475	1	2002	2002	NUM
iiclr-17757	475	2	-	-	SYM
iiclr-17757	475	3	7	7	NUM
iiclr-17757	475	4	§	§	PROPN
iiclr-17757	475	5	3.01(1)-(4	3.01(1)-(4	NUM
iiclr-17757	475	6	)	)	PUNCT
iiclr-17757	475	7	,	,	PUNCT
iiclr-17757	475	8	2002	2002	NUM
iiclr-17757	475	9	-	-	SYM
iiclr-17757	475	10	1	1	NUM
iiclr-17757	475	11	i.r.b	i.r.b	NOUN
iiclr-17757	475	12	.	.	PUNCT
iiclr-17757	476	1	249	249	NUM
iiclr-17757	476	2	.	.	X
iiclr-17757	477	1	76	76	NUM
iiclr-17757	477	2	.	.	PUNCT
iiclr-17757	478	1	see	see	AUX
iiclr-17757	478	2	rev	rev	PROPN
iiclr-17757	478	3	.	.	PROPN
iiclr-17757	478	4	proc	proc	PROPN
iiclr-17757	478	5	.	.	PUNCT
iiclr-17757	479	1	2002	2002	NUM
iiclr-17757	479	2	-	-	SYM
iiclr-17757	479	3	3	3	NUM
iiclr-17757	479	4	,	,	PUNCT
iiclr-17757	479	5	§	§	PROPN
iiclr-17757	479	6	§	§	PROPN
iiclr-17757	479	7	1.00	1.00	NUM
iiclr-17757	479	8	,	,	PUNCT
iiclr-17757	479	9	4.01(1	4.01(1	NUM
iiclr-17757	479	10	)	)	PUNCT
iiclr-17757	479	11	,	,	PUNCT
iiclr-17757	479	12	2002	2002	NUM
iiclr-17757	479	13	-	-	SYM
iiclr-17757	479	14	1	1	NUM
iiclr-17757	479	15	i.r.b	i.r.b	NOUN
iiclr-17757	479	16	.	.	PUNCT
iiclr-17757	479	17	117	117	NUM
iiclr-17757	479	18	.	.	PUNCT
iiclr-17757	480	1	"	"	PUNCT
iiclr-17757	480	2	unique	unique	ADJ
iiclr-17757	480	3	and	and	CCONJ
iiclr-17757	480	4	compelling	compelling	ADJ
iiclr-17757	480	5	reasons	reason	NOUN
iiclr-17757	480	6	must	must	AUX
iiclr-17757	480	7	be	be	AUX
iiclr-17757	480	8	demonstrated	demonstrate	VERB
iiclr-17757	480	9	"	"	PUNCT
iiclr-17757	480	10	for	for	ADP
iiclr-17757	480	11	a	a	DET
iiclr-17757	480	12	plr	plr	NOUN
iiclr-17757	480	13	that	that	PRON
iiclr-17757	480	14	is	be	AUX
iiclr-17757	480	15	characterized	characterize	VERB
iiclr-17757	480	16	as	as	ADP
iiclr-17757	480	17	"	"	PUNCT
iiclr-17757	480	18	not	not	PART
iiclr-17757	480	19	ordinarily	ordinarily	ADV
iiclr-17757	480	20	"	"	PUNCT
iiclr-17757	480	21	issued	issue	VERB
iiclr-17757	480	22	to	to	PART
iiclr-17757	480	23	overcome	overcome	VERB
iiclr-17757	480	24	this	this	DET
iiclr-17757	480	25	classification	classification	NOUN
iiclr-17757	480	26	and	and	CCONJ
iiclr-17757	480	27	to	to	PART
iiclr-17757	480	28	be	be	AUX
iiclr-17757	480	29	issued	issue	VERB
iiclr-17757	480	30	.	.	PUNCT
iiclr-17757	481	1	i	i	PRON
iiclr-17757	481	2	d.	d.	PROPN
iiclr-17757	481	3	77	77	NUM
iiclr-17757	481	4	.	.	PUNCT
iiclr-17757	482	1	see	see	VERB
iiclr-17757	482	2	rev	rev	PROPN
iiclr-17757	482	3	.	.	PROPN
iiclr-17757	482	4	proc	proc	PROPN
iiclr-17757	482	5	.	.	PUNCT
iiclr-17757	483	1	2002	2002	NUM
iiclr-17757	483	2	-	-	SYM
iiclr-17757	483	3	3	3	NUM
iiclr-17757	483	4	§	§	PROPN
iiclr-17757	483	5	4.02(7	4.02(7	NUM
iiclr-17757	483	6	)	)	PUNCT
iiclr-17757	483	7	,	,	PUNCT
iiclr-17757	483	8	2002	2002	NUM
iiclr-17757	483	9	-	-	SYM
iiclr-17757	483	10	1	1	NUM
iiclr-17757	483	11	i.r.b	i.r.b	NOUN
iiclr-17757	483	12	.	.	PUNCT
iiclr-17757	483	13	117	117	NUM
iiclr-17757	483	14	;	;	PUNCT
iiclr-17757	483	15	rev	rev	PROPN
iiclr-17757	483	16	.	.	PROPN
iiclr-17757	483	17	proc	proc	PROPN
iiclr-17757	483	18	.	.	PUNCT
iiclr-17757	484	1	2002	2002	NUM
iiclr-17757	484	2	-	-	SYM
iiclr-17757	484	3	7	7	NUM
iiclr-17757	484	4	§	§	PROPN
iiclr-17757	484	5	4.02(5	4.02(5	NUM
iiclr-17757	484	6	)	)	PUNCT
iiclr-17757	484	7	,	,	PUNCT
iiclr-17757	484	8	2002	2002	NUM
iiclr-17757	484	9	-	-	SYM
iiclr-17757	484	10	1	1	NUM
iiclr-17757	484	11	i.r.b	i.r.b	NOUN
iiclr-17757	484	12	.	.	PUNCT
iiclr-17757	485	1	249	249	NUM
iiclr-17757	485	2	.	.	X
iiclr-17757	486	1	78	78	NUM
iiclr-17757	486	2	.	.	PUNCT
iiclr-17757	487	1	see	see	AUX
iiclr-17757	487	2	rev	rev	PROPN
iiclr-17757	487	3	.	.	PROPN
iiclr-17757	487	4	proc	proc	PROPN
iiclr-17757	487	5	.	.	PUNCT
iiclr-17757	488	1	2002	2002	NUM
iiclr-17757	488	2	-	-	SYM
iiclr-17757	488	3	7	7	NUM
iiclr-17757	488	4	§	§	PROPN
iiclr-17757	488	5	4.02(5	4.02(5	NUM
iiclr-17757	488	6	)	)	PUNCT
iiclr-17757	488	7	,	,	PUNCT
iiclr-17757	488	8	2002	2002	NUM
iiclr-17757	488	9	-	-	SYM
iiclr-17757	488	10	1	1	NUM
iiclr-17757	488	11	i.r.b	i.r.b	NOUN
iiclr-17757	488	12	.	.	PUNCT
iiclr-17757	489	1	249	249	NUM
iiclr-17757	489	2	.	.	X
iiclr-17757	490	1	79	79	NUM
iiclr-17757	490	2	.	.	PUNCT
iiclr-17757	491	1	see	see	AUX
iiclr-17757	491	2	rev	rev	PROPN
iiclr-17757	491	3	.	.	PROPN
iiclr-17757	491	4	proc	proc	PROPN
iiclr-17757	491	5	.	.	PUNCT
iiclr-17757	492	1	2002	2002	NUM
iiclr-17757	492	2	-	-	SYM
iiclr-17757	492	3	7	7	NUM
iiclr-17757	492	4	§	§	PROPN
iiclr-17757	492	5	4.02(6)(a	4.02(6)(a	PROPN
iiclr-17757	492	6	)	)	PUNCT
iiclr-17757	492	7	,	,	PUNCT
iiclr-17757	492	8	2002	2002	NUM
iiclr-17757	492	9	-	-	SYM
iiclr-17757	492	10	1	1	NUM
iiclr-17757	492	11	i.r.b	i.r.b	NOUN
iiclr-17757	492	12	.	.	PUNCT
iiclr-17757	493	1	249	249	NUM
iiclr-17757	493	2	.	.	PUNCT
iiclr-17757	494	1	[	[	X
iiclr-17757	494	2	vol	vol	NOUN
iiclr-17757	494	3	.	.	PUNCT
iiclr-17757	495	1	13:1	13:1	NUM
iiclr-17757	495	2	all	all	PRON
iiclr-17757	495	3	's	be	AUX
iiclr-17757	495	4	fair	fair	ADJ
iiclr-17757	495	5	in	in	ADP
iiclr-17757	495	6	love	love	NOUN
iiclr-17757	495	7	,	,	PUNCT
iiclr-17757	495	8	war	war	NOUN
iiclr-17757	495	9	,	,	PUNCT
iiclr-17757	495	10	and	and	CCONJ
iiclr-17757	495	11	taxes	tax	VERB
iiclr-17757	495	12	those	those	PRON
iiclr-17757	495	13	in	in	ADP
iiclr-17757	495	14	which	which	PRON
iiclr-17757	495	15	:	:	PUNCT
iiclr-17757	495	16	interrelated	interrelated	ADJ
iiclr-17757	495	17	items	item	NOUN
iiclr-17757	495	18	,	,	PUNCT
iiclr-17757	495	19	sub	sub	NOUN
iiclr-17757	495	20	-	-	NOUN
iiclr-17757	495	21	methods	method	NOUN
iiclr-17757	495	22	of	of	ADP
iiclr-17757	495	23	accounting,80	accounting,80	NOUN
iiclr-17757	495	24	or	or	CCONJ
iiclr-17757	495	25	indefinite	indefinite	ADJ
iiclr-17757	495	26	consummation	consummation	NOUN
iiclr-17757	495	27	dates	date	NOUN
iiclr-17757	495	28	for	for	ADP
iiclr-17757	495	29	underlying	underlie	VERB
iiclr-17757	495	30	transactions	transaction	NOUN
iiclr-17757	496	1	exist;"1	exist;"1	NOUN
iiclr-17757	496	2	properties	property	NOUN
iiclr-17757	496	3	are	be	AUX
iiclr-17757	496	4	held	hold	VERB
iiclr-17757	496	5	primarily	primarily	ADV
iiclr-17757	496	6	for	for	ADP
iiclr-17757	496	7	sale	sale	NOUN
iiclr-17757	496	8	in	in	ADP
iiclr-17757	496	9	the	the	DET
iiclr-17757	496	10	ordinary	ordinary	ADJ
iiclr-17757	496	11	course	course	NOUN
iiclr-17757	496	12	of	of	ADP
iiclr-17757	496	13	a	a	DET
iiclr-17757	496	14	trade	trade	NOUN
iiclr-17757	496	15	or	or	CCONJ
iiclr-17757	496	16	business;8	business;8	ADJ
iiclr-17757	496	17	2	2	NUM
iiclr-17757	496	18	or	or	CCONJ
iiclr-17757	496	19	litigation	litigation	NOUN
iiclr-17757	496	20	by	by	ADP
iiclr-17757	496	21	affected	affected	ADJ
iiclr-17757	496	22	parties	party	NOUN
iiclr-17757	496	23	concerning	concern	VERB
iiclr-17757	496	24	the	the	DET
iiclr-17757	496	25	underlying	underlie	VERB
iiclr-17757	496	26	transactions	transaction	NOUN
iiclr-17757	496	27	is	be	AUX
iiclr-17757	496	28	contended	contend	VERB
iiclr-17757	496	29	.	.	PUNCT
iiclr-17757	497	1	3	3	NUM
iiclr-17757	497	2	in	in	ADP
iiclr-17757	497	3	addition	addition	NOUN
iiclr-17757	497	4	,	,	PUNCT
iiclr-17757	497	5	the	the	DET
iiclr-17757	497	6	irs	irs	PROPN
iiclr-17757	497	7	will	will	AUX
iiclr-17757	497	8	not	not	PART
iiclr-17757	497	9	ordinarily	ordinarily	ADV
iiclr-17757	497	10	address	address	VERB
iiclr-17757	497	11	questions	question	NOUN
iiclr-17757	497	12	and	and	CCONJ
iiclr-17757	497	13	problems	problem	NOUN
iiclr-17757	497	14	in	in	ADP
iiclr-17757	497	15	plrs	plrs	NOUN
iiclr-17757	497	16	regarding	regard	VERB
iiclr-17757	497	17	specific	specific	ADJ
iiclr-17757	497	18	code	code	NOUN
iiclr-17757	497	19	provisions	provision	NOUN
iiclr-17757	497	20	(	(	PUNCT
iiclr-17757	497	21	generally	generally	ADV
iiclr-17757	497	22	because	because	SCONJ
iiclr-17757	497	23	they	they	PRON
iiclr-17757	497	24	require	require	VERB
iiclr-17757	497	25	largely	largely	ADV
iiclr-17757	497	26	factual	factual	ADJ
iiclr-17757	497	27	determinations	determination	NOUN
iiclr-17757	497	28	)	)	PUNCT
iiclr-17757	497	29	.	.	PUNCT
iiclr-17757	497	30	"	"	PUNCT
iiclr-17757	498	1	3	3	X
iiclr-17757	498	2	.	.	PUNCT
iiclr-17757	498	3	"	"	PUNCT
iiclr-17757	498	4	temporarily	temporarily	ADV
iiclr-17757	498	5	not	not	PART
iiclr-17757	498	6	issued	issue	VERB
iiclr-17757	498	7	"	"	PUNCT
iiclr-17757	498	8	ruling	rule	VERB
iiclr-17757	498	9	areas	area	NOUN
iiclr-17757	498	10	rulings	ruling	NOUN
iiclr-17757	498	11	will	will	AUX
iiclr-17757	498	12	not	not	PART
iiclr-17757	498	13	be	be	AUX
iiclr-17757	498	14	issued	issue	VERB
iiclr-17757	498	15	for	for	ADP
iiclr-17757	498	16	a	a	DET
iiclr-17757	498	17	temporary	temporary	ADJ
iiclr-17757	498	18	period	period	NOUN
iiclr-17757	498	19	in	in	ADP
iiclr-17757	498	20	specified	specified	ADJ
iiclr-17757	498	21	areas	area	NOUN
iiclr-17757	498	22	that	that	PRON
iiclr-17757	498	23	are	be	AUX
iiclr-17757	498	24	under	under	ADP
iiclr-17757	498	25	extensive	extensive	ADJ
iiclr-17757	498	26	study	study	NOUN
iiclr-17757	498	27	.	.	PUNCT
iiclr-17757	498	28	"	"	PUNCT
iiclr-17757	499	1	these	these	DET
iiclr-17757	499	2	issues	issue	NOUN
iiclr-17757	499	3	currently	currently	ADV
iiclr-17757	499	4	include	include	VERB
iiclr-17757	499	5	:	:	PUNCT
iiclr-17757	499	6	salary	salary	NOUN
iiclr-17757	499	7	reimbursement	reimbursement	NOUN
iiclr-17757	499	8	arrangements	arrangement	NOUN
iiclr-17757	499	9	,	,	PUNCT
iiclr-17757	499	10	6	6	NUM
iiclr-17757	499	11	deferred	defer	VERB
iiclr-17757	499	12	compensation	compensation	NOUN
iiclr-17757	499	13	plans	plan	NOUN
iiclr-17757	499	14	for	for	ADP
iiclr-17757	499	15	state	state	NOUN
iiclr-17757	499	16	and	and	CCONJ
iiclr-17757	499	17	local	local	ADJ
iiclr-17757	499	18	governments	government	NOUN
iiclr-17757	499	19	and	and	CCONJ
iiclr-17757	499	20	tax	tax	NOUN
iiclr-17757	499	21	-	-	PUNCT
iiclr-17757	499	22	exempt	exempt	ADJ
iiclr-17757	499	23	organizations	organization	NOUN
iiclr-17757	499	24	,	,	PUNCT
iiclr-17757	499	25	"	"	PUNCT
iiclr-17757	499	26	undivided	undivided	ADJ
iiclr-17757	499	27	fractional	fractional	ADJ
iiclr-17757	499	28	interests	interest	NOUN
iiclr-17757	499	29	in	in	ADP
iiclr-17757	499	30	real	real	ADJ
iiclr-17757	499	31	property	property	NOUN
iiclr-17757	499	32	,	,	PUNCT
iiclr-17757	499	33	8	8	NUM
iiclr-17757	499	34	defining	define	VERB
iiclr-17757	499	35	a	a	DET
iiclr-17757	499	36	small	small	ADJ
iiclr-17757	499	37	business	business	NOUN
iiclr-17757	499	38	corporation,8	corporation,8	NOUN
iiclr-17757	499	39	9	9	NUM
iiclr-17757	499	40	and	and	CCONJ
iiclr-17757	499	41	determining	determine	VERB
iiclr-17757	499	42	the	the	DET
iiclr-17757	499	43	identity	identity	NOUN
iiclr-17757	499	44	of	of	ADP
iiclr-17757	499	45	a	a	DET
iiclr-17757	499	46	disregarded	disregarded	ADJ
iiclr-17757	499	47	employer	employer	NOUN
iiclr-17757	499	48	.	.	PUNCT
iiclr-17757	499	49	"	"	PUNCT
iiclr-17757	500	1	g.	g.	NOUN
iiclr-17757	500	2	effect	effect	NOUN
iiclr-17757	500	3	of	of	ADP
iiclr-17757	500	4	a	a	DET
iiclr-17757	500	5	favorable	favorable	ADJ
iiclr-17757	500	6	,	,	PUNCT
iiclr-17757	500	7	adverse	adverse	ADJ
iiclr-17757	500	8	,	,	PUNCT
iiclr-17757	500	9	or	or	CCONJ
iiclr-17757	500	10	withdrawn	withdraw	VERB
iiclr-17757	500	11	ruling	ruling	NOUN
iiclr-17757	500	12	"	"	PUNCT
iiclr-17757	500	13	a	a	DET
iiclr-17757	500	14	taxpayer	taxpayer	NOUN
iiclr-17757	500	15	may	may	AUX
iiclr-17757	500	16	not	not	PART
iiclr-17757	500	17	rely	rely	VERB
iiclr-17757	500	18	on	on	ADP
iiclr-17757	500	19	a	a	DET
iiclr-17757	500	20	[	[	X
iiclr-17757	500	21	plr	plr	NOUN
iiclr-17757	500	22	]	]	PUNCT
iiclr-17757	500	23	issued	issue	VERB
iiclr-17757	500	24	to	to	ADP
iiclr-17757	500	25	another	another	DET
iiclr-17757	500	26	taxpayer	taxpayer	NOUN
iiclr-17757	500	27	.	.	PUNCT
iiclr-17757	501	1	"9	"9	NOUN
iiclr-17757	501	2	'	'	PUNCT
iiclr-17757	501	3	when	when	SCONJ
iiclr-17757	501	4	determining	determine	VERB
iiclr-17757	501	5	a	a	DET
iiclr-17757	501	6	taxpayer	taxpayer	NOUN
iiclr-17757	501	7	's	's	PART
iiclr-17757	501	8	tax	tax	NOUN
iiclr-17757	501	9	liability	liability	NOUN
iiclr-17757	501	10	,	,	PUNCT
iiclr-17757	501	11	the	the	DET
iiclr-17757	501	12	director	director	NOUN
iiclr-17757	501	13	must	must	AUX
iiclr-17757	501	14	determine	determine	VERB
iiclr-17757	501	15	whether	whether	SCONJ
iiclr-17757	501	16	the	the	DET
iiclr-17757	501	17	transaction	transaction	NOUN
iiclr-17757	501	18	executed	execute	VERB
iiclr-17757	501	19	was	be	AUX
iiclr-17757	501	20	the	the	DET
iiclr-17757	501	21	transaction	transaction	NOUN
iiclr-17757	501	22	proposed	propose	VERB
iiclr-17757	501	23	in	in	ADP
iiclr-17757	501	24	the	the	DET
iiclr-17757	501	25	ruling	rule	VERB
iiclr-17757	501	26	request	request	NOUN
iiclr-17757	501	27	,	,	PUNCT
iiclr-17757	501	28	whether	whether	SCONJ
iiclr-17757	501	29	the	the	DET
iiclr-17757	501	30	conclusions	conclusion	NOUN
iiclr-17757	501	31	stated	state	VERB
iiclr-17757	501	32	in	in	ADP
iiclr-17757	501	33	the	the	DET
iiclr-17757	501	34	plr	plr	NOUN
iiclr-17757	501	35	are	be	AUX
iiclr-17757	501	36	accurately	accurately	ADV
iiclr-17757	501	37	reflected	reflect	VERB
iiclr-17757	501	38	in	in	ADP
iiclr-17757	501	39	the	the	DET
iiclr-17757	501	40	taxpayer	taxpayer	NOUN
iiclr-17757	501	41	's	's	PART
iiclr-17757	501	42	tax	tax	NOUN
iiclr-17757	501	43	return	return	NOUN
iiclr-17757	501	44	,	,	PUNCT
iiclr-17757	501	45	and	and	CCONJ
iiclr-17757	501	46	whether	whether	SCONJ
iiclr-17757	501	47	there	there	PRON
iiclr-17757	501	48	has	have	AUX
iiclr-17757	501	49	been	be	AUX
iiclr-17757	501	50	any	any	DET
iiclr-17757	501	51	change	change	NOUN
iiclr-17757	501	52	in	in	ADP
iiclr-17757	501	53	the	the	DET
iiclr-17757	501	54	applicable	applicable	ADJ
iiclr-17757	501	55	law	law	NOUN
iiclr-17757	501	56	during	during	ADP
iiclr-17757	501	57	the	the	DET
iiclr-17757	501	58	period	period	NOUN
iiclr-17757	501	59	in	in	ADP
iiclr-17757	501	60	which	which	PRON
iiclr-17757	501	61	the	the	DET
iiclr-17757	501	62	transactions	transaction	NOUN
iiclr-17757	501	63	occurred.92	occurred.92	NOUN
iiclr-17757	501	64	if	if	SCONJ
iiclr-17757	501	65	the	the	DET
iiclr-17757	501	66	80	80	NUM
iiclr-17757	501	67	.	.	PUNCT
iiclr-17757	502	1	see	see	VERB
iiclr-17757	502	2	rev	rev	PROPN
iiclr-17757	502	3	.	.	PROPN
iiclr-17757	502	4	proc	proc	PROPN
iiclr-17757	502	5	.	.	PUNCT
iiclr-17757	503	1	2002	2002	NUM
iiclr-17757	503	2	-	-	SYM
iiclr-17757	503	3	3	3	NUM
iiclr-17757	503	4	§	§	PROPN
iiclr-17757	503	5	4.02(3	4.02(3	NUM
iiclr-17757	503	6	)	)	PUNCT
iiclr-17757	503	7	,	,	PUNCT
iiclr-17757	503	8	2002	2002	NUM
iiclr-17757	503	9	-	-	SYM
iiclr-17757	503	10	1	1	NUM
iiclr-17757	503	11	i.r.b	i.r.b	NOUN
iiclr-17757	503	12	.	.	PUNCT
iiclr-17757	504	1	117	117	NUM
iiclr-17757	504	2	.	.	PUNCT
iiclr-17757	504	3	81	81	NUM
iiclr-17757	504	4	.	.	PUNCT
iiclr-17757	505	1	see	see	VERB
iiclr-17757	505	2	rev	rev	PROPN
iiclr-17757	505	3	.	.	PROPN
iiclr-17757	505	4	proc	proc	PROPN
iiclr-17757	505	5	.	.	PUNCT
iiclr-17757	506	1	2002	2002	NUM
iiclr-17757	506	2	-	-	SYM
iiclr-17757	506	3	3	3	NUM
iiclr-17757	506	4	§	§	PROPN
iiclr-17757	506	5	4.02(4	4.02(4	PROPN
iiclr-17757	506	6	)	)	PUNCT
iiclr-17757	506	7	,	,	PUNCT
iiclr-17757	506	8	2002	2002	NUM
iiclr-17757	506	9	-	-	SYM
iiclr-17757	506	10	1	1	NUM
iiclr-17757	506	11	i.r.b	i.r.b	NOUN
iiclr-17757	506	12	.	.	PUNCT
iiclr-17757	507	1	117	117	NUM
iiclr-17757	507	2	.	.	X
iiclr-17757	508	1	82	82	NUM
iiclr-17757	508	2	.	.	PUNCT
iiclr-17757	509	1	see	see	AUX
iiclr-17757	509	2	rev	rev	PROPN
iiclr-17757	509	3	.	.	PROPN
iiclr-17757	509	4	proc	proc	PROPN
iiclr-17757	509	5	.	.	PUNCT
iiclr-17757	510	1	2002	2002	NUM
iiclr-17757	510	2	-	-	SYM
iiclr-17757	510	3	3	3	NUM
iiclr-17757	510	4	§	§	PROPN
iiclr-17757	510	5	4.02(5	4.02(5	NUM
iiclr-17757	510	6	)	)	PUNCT
iiclr-17757	510	7	,	,	PUNCT
iiclr-17757	510	8	2002	2002	NUM
iiclr-17757	510	9	-	-	SYM
iiclr-17757	510	10	1	1	NUM
iiclr-17757	510	11	i.r.b	i.r.b	NOUN
iiclr-17757	510	12	.	.	PUNCT
iiclr-17757	511	1	117	117	NUM
iiclr-17757	511	2	.	.	NOUN
iiclr-17757	511	3	83	83	NUM
iiclr-17757	511	4	.	.	PUNCT
iiclr-17757	512	1	see	see	AUX
iiclr-17757	512	2	rev	rev	PROPN
iiclr-17757	512	3	.	.	PROPN
iiclr-17757	512	4	proc	proc	PROPN
iiclr-17757	512	5	.	.	PUNCT
iiclr-17757	513	1	2002	2002	NUM
iiclr-17757	513	2	-	-	SYM
iiclr-17757	513	3	3	3	NUM
iiclr-17757	513	4	§	§	PROPN
iiclr-17757	513	5	4.02(6	4.02(6	PROPN
iiclr-17757	513	6	)	)	PUNCT
iiclr-17757	513	7	,	,	PUNCT
iiclr-17757	513	8	2002	2002	NUM
iiclr-17757	513	9	-	-	SYM
iiclr-17757	513	10	1	1	NUM
iiclr-17757	513	11	i.r.b	i.r.b	NOUN
iiclr-17757	513	12	.	.	PUNCT
iiclr-17757	514	1	117	117	NUM
iiclr-17757	514	2	.	.	NOUN
iiclr-17757	514	3	84	84	NUM
iiclr-17757	514	4	.	.	PUNCT
iiclr-17757	515	1	see	see	VERB
iiclr-17757	515	2	rev	rev	PROPN
iiclr-17757	515	3	.	.	PROPN
iiclr-17757	515	4	proc	proc	PROPN
iiclr-17757	515	5	.	.	PUNCT
iiclr-17757	516	1	2002	2002	NUM
iiclr-17757	516	2	-	-	SYM
iiclr-17757	516	3	3	3	NUM
iiclr-17757	516	4	§	§	PROPN
iiclr-17757	516	5	4.02(1	4.02(1	NUM
iiclr-17757	516	6	)	)	PUNCT
iiclr-17757	516	7	,	,	PUNCT
iiclr-17757	516	8	2002	2002	NUM
iiclr-17757	516	9	-	-	SYM
iiclr-17757	516	10	1	1	NUM
iiclr-17757	516	11	i.r.b	i.r.b	NOUN
iiclr-17757	516	12	.	.	PUNCT
iiclr-17757	516	13	117	117	NUM
iiclr-17757	516	14	;	;	PUNCT
iiclr-17757	516	15	rev	rev	PROPN
iiclr-17757	516	16	.	.	PROPN
iiclr-17757	516	17	proc	proc	PROPN
iiclr-17757	516	18	.	.	PUNCT
iiclr-17757	517	1	2002	2002	NUM
iiclr-17757	517	2	-	-	SYM
iiclr-17757	517	3	7	7	NUM
iiclr-17757	517	4	§	§	PROPN
iiclr-17757	517	5	4.01(1)(29	4.01(1)(29	PROPN
iiclr-17757	517	6	)	)	PUNCT
iiclr-17757	517	7	,	,	PUNCT
iiclr-17757	517	8	2002	2002	NUM
iiclr-17757	517	9	-	-	SYM
iiclr-17757	517	10	1	1	NUM
iiclr-17757	517	11	i.r.b	i.r.b	NOUN
iiclr-17757	517	12	.	.	PUNCT
iiclr-17757	518	1	249	249	NUM
iiclr-17757	518	2	.	.	NOUN
iiclr-17757	518	3	85	85	NUM
iiclr-17757	518	4	.	.	PUNCT
iiclr-17757	519	1	see	see	VERB
iiclr-17757	519	2	rev	rev	PROPN
iiclr-17757	519	3	.	.	PROPN
iiclr-17757	519	4	proc	proc	PROPN
iiclr-17757	519	5	.	.	PUNCT
iiclr-17757	520	1	2002	2002	NUM
iiclr-17757	520	2	-	-	SYM
iiclr-17757	520	3	3	3	NUM
iiclr-17757	520	4	§	§	PROPN
iiclr-17757	520	5	§	§	PROPN
iiclr-17757	520	6	2.02,5.00,2002	2.02,5.00,2002	NUM
iiclr-17757	520	7	-	-	SYM
iiclr-17757	520	8	1	1	NUM
iiclr-17757	520	9	i.r.b	i.r.b	NOUN
iiclr-17757	520	10	.	.	PUNCT
iiclr-17757	521	1	117	117	NUM
iiclr-17757	521	2	.	.	PUNCT
iiclr-17757	522	1	these	these	DET
iiclr-17757	522	2	advance	advance	NOUN
iiclr-17757	522	3	rulings	ruling	NOUN
iiclr-17757	522	4	will	will	AUX
iiclr-17757	522	5	be	be	AUX
iiclr-17757	522	6	issued	issue	VERB
iiclr-17757	522	7	again	again	ADV
iiclr-17757	522	8	once	once	SCONJ
iiclr-17757	522	9	the	the	DET
iiclr-17757	522	10	treasury	treasury	NOUN
iiclr-17757	522	11	or	or	CCONJ
iiclr-17757	522	12	irs	irs	PROPN
iiclr-17757	522	13	announces	announce	VERB
iiclr-17757	522	14	their	their	PRON
iiclr-17757	522	15	resolution	resolution	NOUN
iiclr-17757	522	16	in	in	ADP
iiclr-17757	522	17	revenue	revenue	NOUN
iiclr-17757	522	18	rulings	ruling	NOUN
iiclr-17757	522	19	,	,	PUNCT
iiclr-17757	522	20	revenue	revenue	NOUN
iiclr-17757	522	21	procedures	procedure	NOUN
iiclr-17757	522	22	,	,	PUNCT
iiclr-17757	522	23	or	or	CCONJ
iiclr-17757	522	24	regulations	regulation	NOUN
iiclr-17757	522	25	.	.	PUNCT
iiclr-17757	523	1	see	see	VERB
iiclr-17757	523	2	i	i	PRON
iiclr-17757	523	3	d.	d.	PROPN
iiclr-17757	523	4	86	86	NUM
iiclr-17757	523	5	.	.	PUNCT
iiclr-17757	524	1	see	see	VERB
iiclr-17757	524	2	rev	rev	PROPN
iiclr-17757	524	3	.	.	PROPN
iiclr-17757	524	4	proc	proc	PROPN
iiclr-17757	524	5	.	.	PUNCT
iiclr-17757	525	1	2002	2002	NUM
iiclr-17757	525	2	-	-	SYM
iiclr-17757	525	3	3	3	NUM
iiclr-17757	525	4	§	§	PROPN
iiclr-17757	525	5	5.01	5.01	NUM
iiclr-17757	525	6	,	,	PUNCT
iiclr-17757	525	7	2002	2002	NUM
iiclr-17757	525	8	-	-	SYM
iiclr-17757	525	9	1	1	NUM
iiclr-17757	525	10	i.r.b	i.r.b	NOUN
iiclr-17757	525	11	.	.	PUNCT
iiclr-17757	526	1	117	117	NUM
iiclr-17757	526	2	.	.	X
iiclr-17757	527	1	87	87	NUM
iiclr-17757	527	2	.	.	PUNCT
iiclr-17757	528	1	see	see	AUX
iiclr-17757	528	2	rev	rev	PROPN
iiclr-17757	528	3	.	.	PROPN
iiclr-17757	528	4	proc	proc	PROPN
iiclr-17757	528	5	.	.	PUNCT
iiclr-17757	529	1	2002	2002	NUM
iiclr-17757	529	2	-	-	SYM
iiclr-17757	529	3	3	3	NUM
iiclr-17757	529	4	§	§	PROPN
iiclr-17757	529	5	5.02	5.02	NUM
iiclr-17757	529	6	,	,	PUNCT
iiclr-17757	529	7	2002	2002	NUM
iiclr-17757	529	8	-	-	SYM
iiclr-17757	529	9	1	1	NUM
iiclr-17757	529	10	i.r.b	i.r.b	NOUN
iiclr-17757	529	11	.	.	PUNCT
iiclr-17757	530	1	117	117	NUM
iiclr-17757	530	2	.	.	PUNCT
iiclr-17757	531	1	specifically	specifically	ADV
iiclr-17757	531	2	,	,	PUNCT
iiclr-17757	531	3	a	a	DET
iiclr-17757	531	4	plr	plr	NOUN
iiclr-17757	531	5	will	will	AUX
iiclr-17757	531	6	not	not	PART
iiclr-17757	531	7	be	be	AUX
iiclr-17757	531	8	issued	issue	VERB
iiclr-17757	531	9	on	on	ADP
iiclr-17757	531	10	the	the	DET
iiclr-17757	531	11	tax	tax	NOUN
iiclr-17757	531	12	treatment	treatment	NOUN
iiclr-17757	531	13	of	of	ADP
iiclr-17757	531	14	any	any	DET
iiclr-17757	531	15	section	section	NOUN
iiclr-17757	531	16	457	457	NUM
iiclr-17757	531	17	plan	plan	NOUN
iiclr-17757	531	18	providing	provide	VERB
iiclr-17757	531	19	that	that	SCONJ
iiclr-17757	531	20	a	a	DET
iiclr-17757	531	21	loan	loan	NOUN
iiclr-17757	531	22	may	may	AUX
iiclr-17757	531	23	be	be	AUX
iiclr-17757	531	24	made	make	VERB
iiclr-17757	531	25	from	from	ADP
iiclr-17757	531	26	assets	asset	NOUN
iiclr-17757	531	27	held	hold	VERB
iiclr-17757	531	28	by	by	ADP
iiclr-17757	531	29	such	such	ADJ
iiclr-17757	531	30	plan	plan	NOUN
iiclr-17757	531	31	to	to	ADP
iiclr-17757	531	32	any	any	DET
iiclr-17757	531	33	participants	participant	NOUN
iiclr-17757	531	34	or	or	CCONJ
iiclr-17757	531	35	beneficiaries	beneficiary	NOUN
iiclr-17757	531	36	under	under	ADP
iiclr-17757	531	37	the	the	DET
iiclr-17757	531	38	plan	plan	NOUN
iiclr-17757	531	39	.	.	PUNCT
iiclr-17757	532	1	see	see	VERB
iiclr-17757	532	2	i	i	PRON
iiclr-17757	532	3	d.	d.	PROPN
iiclr-17757	532	4	88	88	NUM
iiclr-17757	532	5	.	.	PUNCT
iiclr-17757	533	1	see	see	VERB
iiclr-17757	533	2	rev	rev	PROPN
iiclr-17757	533	3	.	.	PROPN
iiclr-17757	533	4	proc	proc	PROPN
iiclr-17757	533	5	.	.	PUNCT
iiclr-17757	534	1	2002	2002	NUM
iiclr-17757	534	2	-	-	SYM
iiclr-17757	534	3	3	3	NUM
iiclr-17757	534	4	§	§	PROPN
iiclr-17757	534	5	5.03	5.03	NUM
iiclr-17757	534	6	(	(	PUNCT
iiclr-17757	534	7	regarding	regard	VERB
iiclr-17757	534	8	eligibility	eligibility	NOUN
iiclr-17757	534	9	for	for	ADP
iiclr-17757	534	10	tax	tax	NOUN
iiclr-17757	534	11	-	-	PUNCT
iiclr-17757	534	12	free	free	ADJ
iiclr-17757	534	13	exchanges	exchange	NOUN
iiclr-17757	534	14	)	)	PUNCT
iiclr-17757	534	15	,	,	PUNCT
iiclr-17757	534	16	§	§	PROPN
iiclr-17757	534	17	5.06	5.06	NUM
iiclr-17757	534	18	(	(	PUNCT
iiclr-17757	534	19	concerning	concern	VERB
iiclr-17757	534	20	whether	whether	SCONJ
iiclr-17757	534	21	arrangements	arrangement	NOUN
iiclr-17757	534	22	constitute	constitute	VERB
iiclr-17757	534	23	a	a	DET
iiclr-17757	534	24	separate	separate	ADJ
iiclr-17757	534	25	taxable	taxable	ADJ
iiclr-17757	534	26	entity	entity	NOUN
iiclr-17757	534	27	)	)	PUNCT
iiclr-17757	534	28	,	,	PUNCT
iiclr-17757	534	29	2002	2002	NUM
iiclr-17757	534	30	-	-	SYM
iiclr-17757	534	31	1	1	NUM
iiclr-17757	534	32	i.r.b	i.r.b	NOUN
iiclr-17757	534	33	.	.	PUNCT
iiclr-17757	535	1	117	117	NUM
iiclr-17757	535	2	.	.	NOUN
iiclr-17757	535	3	89	89	NUM
iiclr-17757	535	4	.	.	PUNCT
iiclr-17757	536	1	see	see	AUX
iiclr-17757	536	2	rev	rev	PROPN
iiclr-17757	536	3	.	.	PROPN
iiclr-17757	536	4	proc	proc	PROPN
iiclr-17757	536	5	.	.	PUNCT
iiclr-17757	537	1	2002	2002	NUM
iiclr-17757	537	2	-	-	SYM
iiclr-17757	537	3	3	3	NUM
iiclr-17757	537	4	§	§	PROPN
iiclr-17757	537	5	5.04,2002	5.04,2002	NOUN
iiclr-17757	537	6	-	-	SYM
iiclr-17757	537	7	1	1	NUM
iiclr-17757	537	8	i.r.b	i.r.b	NOUN
iiclr-17757	537	9	.	.	PUNCT
iiclr-17757	538	1	117	117	NUM
iiclr-17757	538	2	.	.	PUNCT
iiclr-17757	539	1	the	the	DET
iiclr-17757	539	2	specific	specific	ADJ
iiclr-17757	539	3	issue	issue	NOUN
iiclr-17757	539	4	under	under	ADP
iiclr-17757	539	5	review	review	NOUN
iiclr-17757	539	6	is	be	AUX
iiclr-17757	539	7	whether	whether	SCONJ
iiclr-17757	539	8	a	a	DET
iiclr-17757	539	9	state	state	NOUN
iiclr-17757	539	10	law	law	NOUN
iiclr-17757	539	11	limited	limited	ADJ
iiclr-17757	539	12	partnership	partnership	NOUN
iiclr-17757	539	13	electing	elect	VERB
iiclr-17757	539	14	under	under	ADP
iiclr-17757	539	15	treas	treas	PROPN
iiclr-17757	539	16	.	.	PUNCT
iiclr-17757	540	1	reg	reg	NOUN
iiclr-17757	540	2	.	.	PUNCT
iiclr-17757	541	1	301.7701	301.7701	NUM
iiclr-17757	541	2	-	-	SYM
iiclr-17757	541	3	3	3	NUM
iiclr-17757	541	4	to	to	PART
iiclr-17757	541	5	be	be	AUX
iiclr-17757	541	6	classified	classify	VERB
iiclr-17757	541	7	as	as	ADP
iiclr-17757	541	8	an	an	DET
iiclr-17757	541	9	association	association	NOUN
iiclr-17757	541	10	taxable	taxable	ADJ
iiclr-17757	541	11	as	as	ADP
iiclr-17757	541	12	a	a	DET
iiclr-17757	541	13	corporation	corporation	NOUN
iiclr-17757	541	14	has	have	VERB
iiclr-17757	541	15	more	more	ADJ
iiclr-17757	541	16	than	than	ADP
iiclr-17757	541	17	one	one	NUM
iiclr-17757	541	18	class	class	NOUN
iiclr-17757	541	19	of	of	ADP
iiclr-17757	541	20	stock	stock	NOUN
iiclr-17757	541	21	for	for	ADP
iiclr-17757	541	22	purposes	purpose	NOUN
iiclr-17757	541	23	of	of	ADP
iiclr-17757	541	24	section	section	NOUN
iiclr-17757	541	25	1361(b)(1)(d	1361(b)(1)(d	NUM
iiclr-17757	541	26	)	)	PUNCT
iiclr-17757	541	27	.	.	PUNCT
iiclr-17757	542	1	see	see	VERB
iiclr-17757	542	2	i	i	PRON
iiclr-17757	542	3	d.	d.	PROPN
iiclr-17757	542	4	90	90	NUM
iiclr-17757	542	5	.	.	PUNCT
iiclr-17757	543	1	see	see	VERB
iiclr-17757	543	2	rev	rev	PROPN
iiclr-17757	543	3	.	.	PROPN
iiclr-17757	543	4	proc	proc	PROPN
iiclr-17757	543	5	.	.	PUNCT
iiclr-17757	544	1	2002	2002	NUM
iiclr-17757	544	2	-	-	SYM
iiclr-17757	544	3	3	3	NUM
iiclr-17757	544	4	§	§	NOUN
iiclr-17757	544	5	5.05	5.05	NUM
iiclr-17757	544	6	,	,	PUNCT
iiclr-17757	544	7	2002	2002	NUM
iiclr-17757	544	8	-	-	SYM
iiclr-17757	544	9	1	1	NUM
iiclr-17757	544	10	i.r.b	i.r.b	NOUN
iiclr-17757	544	11	.	.	PUNCT
iiclr-17757	545	1	117	117	NUM
iiclr-17757	545	2	.	.	NOUN
iiclr-17757	545	3	91	91	NUM
iiclr-17757	545	4	.	.	PUNCT
iiclr-17757	546	1	rev	rev	PROPN
iiclr-17757	546	2	.	.	PROPN
iiclr-17757	546	3	proc	proc	PROPN
iiclr-17757	546	4	.	.	PUNCT
iiclr-17757	547	1	2002	2002	NUM
iiclr-17757	547	2	-	-	SYM
iiclr-17757	547	3	1	1	NUM
iiclr-17757	547	4	§	§	PROPN
iiclr-17757	547	5	12.02	12.02	NUM
iiclr-17757	547	6	,	,	PUNCT
iiclr-17757	547	7	2002	2002	NUM
iiclr-17757	547	8	-	-	SYM
iiclr-17757	547	9	1	1	NUM
iiclr-17757	547	10	i.r.b	i.r.b	NOUN
iiclr-17757	547	11	.	.	PUNCT
iiclr-17757	548	1	1	1	NUM
iiclr-17757	548	2	.	.	X
iiclr-17757	548	3	92	92	NUM
iiclr-17757	548	4	.	.	PUNCT
iiclr-17757	549	1	see	see	AUX
iiclr-17757	549	2	rev	rev	PROPN
iiclr-17757	549	3	.	.	PROPN
iiclr-17757	549	4	proc	proc	PROPN
iiclr-17757	549	5	.	.	PUNCT
iiclr-17757	550	1	2002	2002	NUM
iiclr-17757	550	2	-	-	SYM
iiclr-17757	550	3	1	1	NUM
iiclr-17757	550	4	§	§	PROPN
iiclr-17757	550	5	12.03(1)-(4	12.03(1)-(4	NUM
iiclr-17757	550	6	)	)	PUNCT
iiclr-17757	550	7	,	,	PUNCT
iiclr-17757	550	8	2002	2002	NUM
iiclr-17757	550	9	-	-	SYM
iiclr-17757	550	10	1	1	NUM
iiclr-17757	550	11	i.r.b	i.r.b	NOUN
iiclr-17757	550	12	.	.	PUNCT
iiclr-17757	551	1	1	1	NUM
iiclr-17757	551	2	.	.	X
iiclr-17757	551	3	20021	20021	NUM
iiclr-17757	551	4	ind	ind	NOUN
iiclr-17757	551	5	.	.	PUNCT
iiclr-17757	552	1	int'l	int'l	PROPN
iiclr-17757	552	2	&	&	CCONJ
iiclr-17757	552	3	comp	comp	PROPN
iiclr-17757	552	4	.	.	PUNCT
iiclr-17757	553	1	l.	l.	PROPN
iiclr-17757	553	2	rev	rev	PROPN
iiclr-17757	553	3	.	.	PROPN
iiclr-17757	553	4	director	director	PROPN
iiclr-17757	553	5	determines	determine	VERB
iiclr-17757	553	6	that	that	SCONJ
iiclr-17757	553	7	a	a	DET
iiclr-17757	553	8	plr	plr	NOUN
iiclr-17757	553	9	should	should	AUX
iiclr-17757	553	10	be	be	AUX
iiclr-17757	553	11	revoked	revoke	VERB
iiclr-17757	553	12	or	or	CCONJ
iiclr-17757	553	13	modified	modify	VERB
iiclr-17757	553	14	,	,	PUNCT
iiclr-17757	553	15	this	this	DET
iiclr-17757	553	16	determination	determination	NOUN
iiclr-17757	553	17	is	be	AUX
iiclr-17757	553	18	forwarded	forward	VERB
iiclr-17757	553	19	to	to	ADP
iiclr-17757	553	20	the	the	DET
iiclr-17757	553	21	irs	irs	PROPN
iiclr-17757	553	22	national	national	ADJ
iiclr-17757	553	23	office	office	NOUN
iiclr-17757	553	24	for	for	ADP
iiclr-17757	553	25	review	review	NOUN
iiclr-17757	553	26	before	before	SCONJ
iiclr-17757	553	27	the	the	DET
iiclr-17757	553	28	director	director	NOUN
iiclr-17757	553	29	takes	take	VERB
iiclr-17757	553	30	further	further	ADJ
iiclr-17757	553	31	action.93	action.93	NOUN
iiclr-17757	553	32	a	a	DET
iiclr-17757	553	33	taxpayer	taxpayer	NOUN
iiclr-17757	553	34	may	may	AUX
iiclr-17757	553	35	protest	protest	VERB
iiclr-17757	553	36	an	an	DET
iiclr-17757	553	37	adverse	adverse	ADJ
iiclr-17757	553	38	plr	plr	NOUN
iiclr-17757	553	39	under	under	ADP
iiclr-17757	553	40	section	section	NOUN
iiclr-17757	553	41	367(a)(1	367(a)(1	NUM
iiclr-17757	553	42	)	)	PUNCT
iiclr-17757	553	43	within	within	ADP
iiclr-17757	553	44	forty	forty	NUM
iiclr-17757	553	45	-	-	PUNCT
iiclr-17757	553	46	five	five	NUM
iiclr-17757	553	47	days.94	days.94	PROPN
iiclr-17757	553	48	h.	h.	PROPN
iiclr-17757	553	49	user	user	NOUN
iiclr-17757	553	50	fee	fee	NOUN
iiclr-17757	553	51	requirements	requirement	NOUN
iiclr-17757	553	52	for	for	ADP
iiclr-17757	553	53	a	a	DET
iiclr-17757	553	54	plr	plr	NOUN
iiclr-17757	553	55	the	the	DET
iiclr-17757	553	56	secretary	secretary	NOUN
iiclr-17757	553	57	of	of	ADP
iiclr-17757	553	58	the	the	DET
iiclr-17757	553	59	treasury	treasury	NOUN
iiclr-17757	553	60	is	be	AUX
iiclr-17757	553	61	vested	vest	VERB
iiclr-17757	553	62	with	with	ADP
iiclr-17757	553	63	the	the	DET
iiclr-17757	553	64	authority	authority	NOUN
iiclr-17757	553	65	to	to	PART
iiclr-17757	553	66	establish	establish	VERB
iiclr-17757	553	67	user	user	NOUN
iiclr-17757	553	68	fees	fee	NOUN
iiclr-17757	553	69	paid	pay	VERB
iiclr-17757	553	70	for	for	ADP
iiclr-17757	553	71	taxpayers	taxpayer	NOUN
iiclr-17757	553	72	in	in	ADP
iiclr-17757	553	73	exchange	exchange	NOUN
iiclr-17757	553	74	"	"	PUNCT
iiclr-17757	553	75	for	for	ADP
iiclr-17757	553	76	requests	request	NOUN
iiclr-17757	553	77	to	to	ADP
iiclr-17757	553	78	the	the	DET
iiclr-17757	553	79	[	[	X
iiclr-17757	553	80	internal	internal	ADJ
iiclr-17757	553	81	revenue	revenue	NOUN
iiclr-17757	553	82	]	]	PUNCT
iiclr-17757	553	83	service	service	NOUN
iiclr-17757	553	84	for	for	ADP
iiclr-17757	553	85	letter	letter	NOUN
iiclr-17757	553	86	rulings	ruling	NOUN
iiclr-17757	553	87	,	,	PUNCT
iiclr-17757	553	88	opinion	opinion	NOUN
iiclr-17757	553	89	letters	letter	NOUN
iiclr-17757	553	90	,	,	PUNCT
iiclr-17757	553	91	determination	determination	NOUN
iiclr-17757	553	92	letters	letter	NOUN
iiclr-17757	553	93	,	,	PUNCT
iiclr-17757	553	94	and	and	CCONJ
iiclr-17757	553	95	similar	similar	ADJ
iiclr-17757	553	96	requests	request	NOUN
iiclr-17757	553	97	.	.	PUNCT
iiclr-17757	554	1	"9	"9	VERB
iiclr-17757	554	2	the	the	DET
iiclr-17757	554	3	fees	fee	NOUN
iiclr-17757	554	4	,	,	PUNCT
iiclr-17757	554	5	payable	payable	ADJ
iiclr-17757	554	6	in	in	ADP
iiclr-17757	554	7	advance	advance	NOUN
iiclr-17757	554	8	,	,	PUNCT
iiclr-17757	554	9	apply	apply	VERB
iiclr-17757	554	10	to	to	ADP
iiclr-17757	554	11	requests	request	NOUN
iiclr-17757	554	12	made	make	VERB
iiclr-17757	554	13	between	between	ADP
iiclr-17757	554	14	february	february	PROPN
iiclr-17757	554	15	1	1	NUM
iiclr-17757	554	16	,	,	PUNCT
iiclr-17757	554	17	1988	1988	NUM
iiclr-17757	554	18	and	and	CCONJ
iiclr-17757	554	19	october	october	PROPN
iiclr-17757	554	20	1	1	NUM
iiclr-17757	554	21	,	,	PUNCT
iiclr-17757	554	22	2003	2003	NUM
iiclr-17757	554	23	and	and	CCONJ
iiclr-17757	554	24	vary	vary	VERB
iiclr-17757	554	25	depending	depend	VERB
iiclr-17757	554	26	on	on	ADP
iiclr-17757	554	27	the	the	DET
iiclr-17757	554	28	time	time	NOUN
iiclr-17757	554	29	and	and	CCONJ
iiclr-17757	554	30	difficulty	difficulty	NOUN
iiclr-17757	554	31	associated	associate	VERB
iiclr-17757	554	32	with	with	ADP
iiclr-17757	554	33	fulfilling	fulfil	VERB
iiclr-17757	554	34	taxpayers	taxpayer	NOUN
iiclr-17757	554	35	'	'	PART
iiclr-17757	554	36	requests	request	NOUN
iiclr-17757	554	37	for	for	ADP
iiclr-17757	554	38	these	these	DET
iiclr-17757	554	39	rulings.9	rulings.9	NOUN
iiclr-17757	554	40	"	"	PUNCT
iiclr-17757	554	41	requests	request	NOUN
iiclr-17757	554	42	involving	involve	VERB
iiclr-17757	554	43	several	several	ADJ
iiclr-17757	554	44	unrelated	unrelated	ADJ
iiclr-17757	554	45	transactions	transaction	NOUN
iiclr-17757	554	46	or	or	CCONJ
iiclr-17757	554	47	requests	request	NOUN
iiclr-17757	554	48	about	about	ADP
iiclr-17757	554	49	a	a	DET
iiclr-17757	554	50	related	relate	VERB
iiclr-17757	554	51	transaction	transaction	NOUN
iiclr-17757	554	52	by	by	ADP
iiclr-17757	554	53	separate	separate	ADJ
iiclr-17757	554	54	entities	entity	NOUN
iiclr-17757	554	55	are	be	AUX
iiclr-17757	554	56	treated	treat	VERB
iiclr-17757	554	57	as	as	ADP
iiclr-17757	554	58	separate	separate	ADJ
iiclr-17757	554	59	requests	request	NOUN
iiclr-17757	554	60	and	and	CCONJ
iiclr-17757	554	61	separate	separate	ADJ
iiclr-17757	554	62	fees	fee	NOUN
iiclr-17757	554	63	apply	apply	VERB
iiclr-17757	554	64	to	to	ADP
iiclr-17757	554	65	each.97	each.97	PROPN
iiclr-17757	554	66	user	user	NOUN
iiclr-17757	554	67	fees	fee	NOUN
iiclr-17757	554	68	are	be	AUX
iiclr-17757	554	69	reduced	reduce	VERB
iiclr-17757	554	70	for	for	ADP
iiclr-17757	554	71	plr	plr	NOUN
iiclr-17757	554	72	requests	request	NOUN
iiclr-17757	554	73	that	that	PRON
iiclr-17757	554	74	are	be	AUX
iiclr-17757	554	75	substantially	substantially	ADV
iiclr-17757	554	76	identical	identical	ADJ
iiclr-17757	554	77	to	to	ADP
iiclr-17757	554	78	rulings	ruling	NOUN
iiclr-17757	554	79	previously	previously	ADV
iiclr-17757	554	80	issued	issue	VERB
iiclr-17757	554	81	by	by	ADP
iiclr-17757	554	82	the	the	DET
iiclr-17757	554	83	irs.9	irs.9	PROPN
iiclr-17757	554	84	g	g	NOUN
iiclr-17757	554	85	the	the	DET
iiclr-17757	554	86	user	user	NOUN
iiclr-17757	554	87	fee	fee	NOUN
iiclr-17757	554	88	93	93	NUM
iiclr-17757	554	89	.	.	PUNCT
iiclr-17757	555	1	see	see	VERB
iiclr-17757	555	2	rev	rev	PROPN
iiclr-17757	555	3	.	.	PROPN
iiclr-17757	555	4	proc	proc	PROPN
iiclr-17757	555	5	.	.	PUNCT
iiclr-17757	556	1	2002	2002	NUM
iiclr-17757	556	2	-	-	SYM
iiclr-17757	556	3	1	1	NUM
iiclr-17757	556	4	§	§	PROPN
iiclr-17757	556	5	12.03	12.03	NUM
iiclr-17757	556	6	,	,	PUNCT
iiclr-17757	556	7	2002	2002	NUM
iiclr-17757	556	8	-	-	SYM
iiclr-17757	556	9	1	1	NUM
iiclr-17757	556	10	i.r.b	i.r.b	NOUN
iiclr-17757	556	11	.	.	PUNCT
iiclr-17757	557	1	1	1	X
iiclr-17757	557	2	.	.	X
iiclr-17757	557	3	if	if	SCONJ
iiclr-17757	557	4	the	the	DET
iiclr-17757	557	5	director	director	NOUN
iiclr-17757	557	6	determines	determine	VERB
iiclr-17757	557	7	that	that	SCONJ
iiclr-17757	557	8	the	the	DET
iiclr-17757	557	9	transaction	transaction	NOUN
iiclr-17757	557	10	and	and	CCONJ
iiclr-17757	557	11	the	the	DET
iiclr-17757	557	12	ruling	ruling	NOUN
iiclr-17757	557	13	are	be	AUX
iiclr-17757	557	14	consistent	consistent	ADJ
iiclr-17757	557	15	and	and	CCONJ
iiclr-17757	557	16	there	there	PRON
iiclr-17757	557	17	has	have	AUX
iiclr-17757	557	18	been	be	AUX
iiclr-17757	557	19	no	no	DET
iiclr-17757	557	20	change	change	NOUN
iiclr-17757	557	21	in	in	ADP
iiclr-17757	557	22	the	the	DET
iiclr-17757	557	23	law	law	NOUN
iiclr-17757	557	24	affecting	affect	VERB
iiclr-17757	557	25	the	the	DET
iiclr-17757	557	26	taxpayer	taxpayer	NOUN
iiclr-17757	557	27	,	,	PUNCT
iiclr-17757	557	28	then	then	ADV
iiclr-17757	557	29	the	the	DET
iiclr-17757	557	30	plr	plr	NOUN
iiclr-17757	557	31	is	be	AUX
iiclr-17757	557	32	to	to	PART
iiclr-17757	557	33	be	be	AUX
iiclr-17757	557	34	applied	apply	VERB
iiclr-17757	557	35	by	by	ADP
iiclr-17757	557	36	the	the	DET
iiclr-17757	557	37	director	director	NOUN
iiclr-17757	557	38	to	to	PART
iiclr-17757	557	39	determine	determine	VERB
iiclr-17757	557	40	the	the	DET
iiclr-17757	557	41	taxpayer	taxpayer	NOUN
iiclr-17757	557	42	's	's	PART
iiclr-17757	557	43	liability	liability	NOUN
iiclr-17757	557	44	.	.	PUNCT
iiclr-17757	558	1	see	see	VERB
iiclr-17757	558	2	i	i	PRON
iiclr-17757	558	3	d.	d.	PROPN
iiclr-17757	558	4	94	94	NUM
iiclr-17757	558	5	.	.	PUNCT
iiclr-17757	559	1	see	see	VERB
iiclr-17757	559	2	treas	treas	PROPN
iiclr-17757	559	3	.	.	PUNCT
iiclr-17757	560	1	reg	reg	PROPN
iiclr-17757	560	2	.	.	PUNCT
iiclr-17757	561	1	§	§	PROPN
iiclr-17757	561	2	601.201(e)(19	601.201(e)(19	PROPN
iiclr-17757	561	3	)	)	PUNCT
iiclr-17757	561	4	.	.	PUNCT
iiclr-17757	562	1	the	the	DET
iiclr-17757	562	2	assistant	assistant	NOUN
iiclr-17757	562	3	commissioner	commissioner	NOUN
iiclr-17757	562	4	(	(	PUNCT
iiclr-17757	562	5	technical	technical	ADJ
iiclr-17757	562	6	)	)	PUNCT
iiclr-17757	562	7	will	will	AUX
iiclr-17757	562	8	establish	establish	VERB
iiclr-17757	562	9	an	an	DET
iiclr-17757	562	10	ad	ad	NOUN
iiclr-17757	562	11	hoc	hoc	X
iiclr-17757	562	12	advisory	advisory	ADJ
iiclr-17757	562	13	board	board	NOUN
iiclr-17757	562	14	to	to	PART
iiclr-17757	562	15	consider	consider	VERB
iiclr-17757	562	16	each	each	DET
iiclr-17757	562	17	protest	protest	NOUN
iiclr-17757	562	18	,	,	PUNCT
iiclr-17757	562	19	regardless	regardless	ADV
iiclr-17757	562	20	of	of	ADP
iiclr-17757	562	21	whether	whether	SCONJ
iiclr-17757	562	22	a	a	DET
iiclr-17757	562	23	conference	conference	NOUN
iiclr-17757	562	24	is	be	AUX
iiclr-17757	562	25	requested	request	VERB
iiclr-17757	562	26	.	.	PUNCT
iiclr-17757	563	1	see	see	VERB
iiclr-17757	563	2	i	i	PRON
iiclr-17757	563	3	d.	d.	PROPN
iiclr-17757	563	4	the	the	DET
iiclr-17757	563	5	taxpayer	taxpayer	NOUN
iiclr-17757	563	6	will	will	AUX
iiclr-17757	563	7	be	be	AUX
iiclr-17757	563	8	granted	grant	VERB
iiclr-17757	563	9	one	one	NUM
iiclr-17757	563	10	conference	conference	NOUN
iiclr-17757	563	11	upon	upon	SCONJ
iiclr-17757	563	12	request	request	NOUN
iiclr-17757	563	13	.	.	PUNCT
iiclr-17757	564	1	see	see	VERB
iiclr-17757	564	2	i	i	PRON
iiclr-17757	564	3	d.	d.	PROPN
iiclr-17757	564	4	the	the	DET
iiclr-17757	564	5	board	board	NOUN
iiclr-17757	564	6	will	will	AUX
iiclr-17757	564	7	consider	consider	VERB
iiclr-17757	564	8	all	all	DET
iiclr-17757	564	9	materials	material	NOUN
iiclr-17757	564	10	submitted	submit	VERB
iiclr-17757	564	11	in	in	ADP
iiclr-17757	564	12	writing	writing	NOUN
iiclr-17757	564	13	by	by	ADP
iiclr-17757	564	14	the	the	DET
iiclr-17757	564	15	taxpayer	taxpayer	NOUN
iiclr-17757	564	16	and	and	CCONJ
iiclr-17757	564	17	oral	oral	ADJ
iiclr-17757	564	18	arguments	argument	NOUN
iiclr-17757	564	19	presented	present	VERB
iiclr-17757	564	20	at	at	ADP
iiclr-17757	564	21	the	the	DET
iiclr-17757	564	22	conference	conference	NOUN
iiclr-17757	564	23	.	.	PUNCT
iiclr-17757	565	1	see	see	VERB
iiclr-17757	565	2	i	i	PRON
iiclr-17757	565	3	d.	d.	PROPN
iiclr-17757	565	4	the	the	DET
iiclr-17757	565	5	board	board	NOUN
iiclr-17757	565	6	will	will	AUX
iiclr-17757	565	7	make	make	VERB
iiclr-17757	565	8	its	its	PRON
iiclr-17757	565	9	recommendation	recommendation	NOUN
iiclr-17757	565	10	to	to	ADP
iiclr-17757	565	11	the	the	DET
iiclr-17757	565	12	assistant	assistant	NOUN
iiclr-17757	565	13	commissioner	commissioner	NOUN
iiclr-17757	565	14	(	(	PUNCT
iiclr-17757	565	15	technical	technical	PROPN
iiclr-17757	565	16	)	)	PUNCT
iiclr-17757	565	17	,	,	PUNCT
iiclr-17757	565	18	who	who	PRON
iiclr-17757	565	19	will	will	AUX
iiclr-17757	565	20	make	make	VERB
iiclr-17757	565	21	the	the	DET
iiclr-17757	565	22	decision	decision	NOUN
iiclr-17757	565	23	.	.	PUNCT
iiclr-17757	566	1	see	see	VERB
iiclr-17757	566	2	i	i	PRON
iiclr-17757	566	3	d.	d.	PROPN
iiclr-17757	566	4	see	see	VERB
iiclr-17757	566	5	also	also	ADV
iiclr-17757	566	6	rev	rev	VERB
iiclr-17757	566	7	.	.	PROPN
iiclr-17757	566	8	proc	proc	PROPN
iiclr-17757	566	9	.	.	PUNCT
iiclr-17757	567	1	77	77	NUM
iiclr-17757	567	2	-	-	SYM
iiclr-17757	567	3	5(4	5(4	NUM
iiclr-17757	567	4	)	)	PUNCT
iiclr-17757	567	5	(	(	PUNCT
iiclr-17757	567	6	providing	provide	VERB
iiclr-17757	567	7	procedures	procedure	NOUN
iiclr-17757	567	8	for	for	SCONJ
iiclr-17757	567	9	taxpayer	taxpayer	NOUN
iiclr-17757	567	10	to	to	PART
iiclr-17757	567	11	protest	protest	VERB
iiclr-17757	567	12	an	an	DET
iiclr-17757	567	13	adverse	adverse	ADJ
iiclr-17757	567	14	plr	plr	NOUN
iiclr-17757	567	15	)	)	PUNCT
iiclr-17757	567	16	.	.	PUNCT
iiclr-17757	568	1	95	95	NUM
iiclr-17757	568	2	.	.	PUNCT
iiclr-17757	569	1	rev	rev	PROPN
iiclr-17757	569	2	.	.	PROPN
iiclr-17757	569	3	proc	proc	PROPN
iiclr-17757	569	4	.	.	PUNCT
iiclr-17757	570	1	2002	2002	NUM
iiclr-17757	570	2	-	-	SYM
iiclr-17757	570	3	1	1	NUM
iiclr-17757	570	4	§	§	PROPN
iiclr-17757	570	5	15.01	15.01	NUM
iiclr-17757	570	6	,	,	PUNCT
iiclr-17757	570	7	2002	2002	NUM
iiclr-17757	570	8	-	-	SYM
iiclr-17757	570	9	1	1	NUM
iiclr-17757	570	10	i.r.b	i.r.b	NOUN
iiclr-17757	570	11	.	.	NOUN
iiclr-17757	570	12	1	1	NUM
iiclr-17757	570	13	(	(	PUNCT
iiclr-17757	570	14	citing	cite	VERB
iiclr-17757	570	15	§	§	PROPN
iiclr-17757	570	16	10511	10511	NUM
iiclr-17757	570	17	of	of	ADP
iiclr-17757	570	18	the	the	DET
iiclr-17757	570	19	revenue	revenue	NOUN
iiclr-17757	570	20	act	act	NOUN
iiclr-17757	570	21	of	of	ADP
iiclr-17757	570	22	1987	1987	NUM
iiclr-17757	570	23	,	,	PUNCT
iiclr-17757	570	24	1987	1987	NUM
iiclr-17757	570	25	-	-	SYM
iiclr-17757	570	26	3	3	NUM
iiclr-17757	570	27	c.b	c.b	PROPN
iiclr-17757	570	28	.	.	PROPN
iiclr-17757	570	29	1	1	NUM
iiclr-17757	570	30	,	,	PUNCT
iiclr-17757	570	31	166	166	NUM
iiclr-17757	570	32	enacted	enact	VERB
iiclr-17757	570	33	dec	dec	PROPN
iiclr-17757	570	34	.	.	PROPN
iiclr-17757	570	35	22	22	NUM
iiclr-17757	570	36	1987	1987	NUM
iiclr-17757	570	37	,	,	PUNCT
iiclr-17757	570	38	as	as	SCONJ
iiclr-17757	570	39	amended	amend	VERB
iiclr-17757	570	40	by	by	ADP
iiclr-17757	570	41	§	§	PROPN
iiclr-17757	570	42	11319	11319	NUM
iiclr-17757	570	43	of	of	ADP
iiclr-17757	570	44	the	the	DET
iiclr-17757	570	45	omnibus	omnibus	ADJ
iiclr-17757	570	46	budget	budget	NOUN
iiclr-17757	570	47	reconciliation	reconciliation	NOUN
iiclr-17757	570	48	act	act	NOUN
iiclr-17757	570	49	of	of	ADP
iiclr-17757	570	50	1990	1990	NUM
iiclr-17757	570	51	,	,	PUNCT
iiclr-17757	570	52	1991	1991	NUM
iiclr-17757	570	53	-	-	SYM
iiclr-17757	570	54	2	2	NUM
iiclr-17757	570	55	c.b	c.b	PROPN
iiclr-17757	570	56	.	.	PROPN
iiclr-17757	570	57	481	481	NUM
iiclr-17757	570	58	,	,	PUNCT
iiclr-17757	570	59	511	511	NUM
iiclr-17757	570	60	,	,	PUNCT
iiclr-17757	570	61	enacted	enact	VERB
iiclr-17757	570	62	nov	nov	PROPN
iiclr-17757	570	63	.	.	PROPN
iiclr-17757	570	64	5	5	NUM
iiclr-17757	570	65	,	,	PUNCT
iiclr-17757	570	66	1990	1990	NUM
iiclr-17757	570	67	,	,	PUNCT
iiclr-17757	570	68	by	by	ADP
iiclr-17757	570	69	§	§	PROPN
iiclr-17757	570	70	743	743	NUM
iiclr-17757	570	71	of	of	ADP
iiclr-17757	570	72	the	the	DET
iiclr-17757	570	73	uruguay	uruguay	PROPN
iiclr-17757	570	74	round	round	PROPN
iiclr-17757	570	75	agreements	agreement	NOUN
iiclr-17757	570	76	act	act	PROPN
iiclr-17757	570	77	,	,	PUNCT
iiclr-17757	570	78	1995	1995	NUM
iiclr-17757	570	79	-	-	SYM
iiclr-17757	570	80	1	1	NUM
iiclr-17757	570	81	c.b	c.b	PROPN
iiclr-17757	570	82	.	.	PROPN
iiclr-17757	570	83	230	230	NUM
iiclr-17757	570	84	,	,	PUNCT
iiclr-17757	570	85	239	239	NUM
iiclr-17757	570	86	,	,	PUNCT
iiclr-17757	570	87	enacted	enact	VERB
iiclr-17757	570	88	dec	dec	PROPN
iiclr-17757	570	89	.	.	PROPN
iiclr-17757	570	90	8	8	NUM
iiclr-17757	570	91	,	,	PUNCT
iiclr-17757	570	92	1994	1994	NUM
iiclr-17757	570	93	,	,	PUNCT
iiclr-17757	570	94	and	and	CCONJ
iiclr-17757	570	95	by	by	ADP
iiclr-17757	570	96	§	§	PROPN
iiclr-17757	570	97	2	2	NUM
iiclr-17757	570	98	of	of	ADP
iiclr-17757	570	99	the	the	DET
iiclr-17757	570	100	tax	tax	NOUN
iiclr-17757	570	101	benefits	benefit	NOUN
iiclr-17757	570	102	for	for	ADP
iiclr-17757	570	103	individuals	individual	NOUN
iiclr-17757	570	104	performing	perform	VERB
iiclr-17757	570	105	certain	certain	ADJ
iiclr-17757	570	106	services	service	NOUN
iiclr-17757	570	107	in	in	ADP
iiclr-17757	570	108	certain	certain	ADJ
iiclr-17757	570	109	hazardous	hazardous	ADJ
iiclr-17757	570	110	duty	duty	NOUN
iiclr-17757	570	111	areas	area	NOUN
iiclr-17757	570	112	,	,	PUNCT
iiclr-17757	570	113	1996	1996	NUM
iiclr-17757	570	114	-	-	SYM
iiclr-17757	570	115	3	3	NUM
iiclr-17757	570	116	c.b	c.b	PROPN
iiclr-17757	570	117	.	.	PROPN
iiclr-17757	570	118	1	1	NUM
iiclr-17757	570	119	,	,	PUNCT
iiclr-17757	570	120	enacted	enact	VERB
iiclr-17757	570	121	march	march	PROPN
iiclr-17757	570	122	20	20	NUM
iiclr-17757	570	123	,	,	PUNCT
iiclr-17757	570	124	1996	1996	NUM
iiclr-17757	570	125	)	)	PUNCT
iiclr-17757	570	126	.	.	PUNCT
iiclr-17757	571	1	"	"	PUNCT
iiclr-17757	571	2	similar	similar	ADJ
iiclr-17757	571	3	requests	request	NOUN
iiclr-17757	571	4	"	"	PUNCT
iiclr-17757	571	5	include	include	VERB
iiclr-17757	571	6	apas	apa	NOUN
iiclr-17757	571	7	and	and	CCONJ
iiclr-17757	571	8	certain	certain	ADJ
iiclr-17757	571	9	closing	closing	NOUN
iiclr-17757	571	10	agreements	agreement	NOUN
iiclr-17757	571	11	.	.	PUNCT
iiclr-17757	572	1	see	see	VERB
iiclr-17757	572	2	i	i	PRON
iiclr-17757	572	3	d.	d.	PROPN
iiclr-17757	572	4	§	§	PROPN
iiclr-17757	572	5	15.02	15.02	NUM
iiclr-17757	572	6	.	.	PUNCT
iiclr-17757	573	1	user	user	NOUN
iiclr-17757	573	2	fees	fee	NOUN
iiclr-17757	573	3	do	do	AUX
iiclr-17757	573	4	not	not	PART
iiclr-17757	573	5	apply	apply	VERB
iiclr-17757	573	6	to	to	ADP
iiclr-17757	573	7	filing	file	VERB
iiclr-17757	573	8	for	for	ADP
iiclr-17757	573	9	certain	certain	ADJ
iiclr-17757	573	10	elections	election	NOUN
iiclr-17757	573	11	,	,	PUNCT
iiclr-17757	573	12	information	information	NOUN
iiclr-17757	573	13	letters	letter	NOUN
iiclr-17757	573	14	,	,	PUNCT
iiclr-17757	573	15	or	or	CCONJ
iiclr-17757	573	16	requests	request	NOUN
iiclr-17757	573	17	to	to	PART
iiclr-17757	573	18	change	change	VERB
iiclr-17757	573	19	a	a	DET
iiclr-17757	573	20	taxpayer	taxpayer	NOUN
iiclr-17757	573	21	's	's	PART
iiclr-17757	573	22	accounting	accounting	NOUN
iiclr-17757	573	23	period	period	NOUN
iiclr-17757	573	24	or	or	CCONJ
iiclr-17757	573	25	method	method	NOUN
iiclr-17757	573	26	that	that	PRON
iiclr-17757	573	27	is	be	AUX
iiclr-17757	573	28	permitted	permit	VERB
iiclr-17757	573	29	by	by	ADP
iiclr-17757	573	30	a	a	DET
iiclr-17757	573	31	published	publish	VERB
iiclr-17757	573	32	automatic	automatic	ADJ
iiclr-17757	573	33	change	change	NOUN
iiclr-17757	573	34	revenue	revenue	NOUN
iiclr-17757	573	35	procedure	procedure	NOUN
iiclr-17757	573	36	.	.	PUNCT
iiclr-17757	574	1	see	see	VERB
iiclr-17757	574	2	rev	rev	PROPN
iiclr-17757	574	3	.	.	PROPN
iiclr-17757	574	4	proc	proc	PROPN
iiclr-17757	574	5	.	.	PUNCT
iiclr-17757	575	1	2002	2002	NUM
iiclr-17757	575	2	-	-	SYM
iiclr-17757	575	3	1	1	NUM
iiclr-17757	575	4	§	§	PROPN
iiclr-17757	575	5	15.03(l)-(4	15.03(l)-(4	NUM
iiclr-17757	575	6	)	)	PUNCT
iiclr-17757	575	7	,	,	PUNCT
iiclr-17757	575	8	2002	2002	NUM
iiclr-17757	575	9	-	-	SYM
iiclr-17757	575	10	1	1	NUM
iiclr-17757	575	11	i.r.b	i.r.b	NOUN
iiclr-17757	575	12	.	.	PUNCT
iiclr-17757	576	1	1	1	X
iiclr-17757	576	2	.	.	NUM
iiclr-17757	576	3	nor	nor	CCONJ
iiclr-17757	576	4	are	be	AUX
iiclr-17757	576	5	user	user	NOUN
iiclr-17757	576	6	fees	fee	NOUN
iiclr-17757	576	7	imposed	impose	VERB
iiclr-17757	576	8	upon	upon	SCONJ
iiclr-17757	576	9	departments	department	NOUN
iiclr-17757	576	10	,	,	PUNCT
iiclr-17757	576	11	agencies	agency	NOUN
iiclr-17757	576	12	,	,	PUNCT
iiclr-17757	576	13	or	or	CCONJ
iiclr-17757	576	14	instrumentalities	instrumentality	NOUN
iiclr-17757	576	15	of	of	ADP
iiclr-17757	576	16	the	the	DET
iiclr-17757	576	17	united	united	PROPN
iiclr-17757	576	18	states	states	PROPN
iiclr-17757	576	19	that	that	PRON
iiclr-17757	576	20	certify	certify	VERB
iiclr-17757	576	21	that	that	SCONJ
iiclr-17757	576	22	they	they	PRON
iiclr-17757	576	23	are	be	AUX
iiclr-17757	576	24	seeking	seek	VERB
iiclr-17757	576	25	a	a	DET
iiclr-17757	576	26	plr	plr	NOUN
iiclr-17757	576	27	or	or	CCONJ
iiclr-17757	576	28	determination	determination	NOUN
iiclr-17757	576	29	letter	letter	NOUN
iiclr-17757	576	30	on	on	ADP
iiclr-17757	576	31	behalf	behalf	NOUN
iiclr-17757	576	32	of	of	ADP
iiclr-17757	576	33	a	a	DET
iiclr-17757	576	34	program	program	NOUN
iiclr-17757	576	35	or	or	CCONJ
iiclr-17757	576	36	activity	activity	NOUN
iiclr-17757	576	37	funded	fund	VERB
iiclr-17757	576	38	with	with	ADP
iiclr-17757	576	39	federal	federal	ADJ
iiclr-17757	576	40	appropriations	appropriation	NOUN
iiclr-17757	576	41	or	or	CCONJ
iiclr-17757	576	42	on	on	ADP
iiclr-17757	576	43	requests	request	NOUN
iiclr-17757	576	44	as	as	ADP
iiclr-17757	576	45	to	to	ADP
iiclr-17757	576	46	whether	whether	SCONJ
iiclr-17757	576	47	a	a	DET
iiclr-17757	576	48	worker	worker	NOUN
iiclr-17757	576	49	is	be	AUX
iiclr-17757	576	50	an	an	DET
iiclr-17757	576	51	employee	employee	NOUN
iiclr-17757	576	52	for	for	ADP
iiclr-17757	576	53	federal	federal	ADJ
iiclr-17757	576	54	employment	employment	NOUN
iiclr-17757	576	55	taxes	taxis	NOUN
iiclr-17757	576	56	and	and	CCONJ
iiclr-17757	576	57	income	income	NOUN
iiclr-17757	576	58	tax	tax	NOUN
iiclr-17757	576	59	withholding	withholding	NOUN
iiclr-17757	576	60	.	.	PUNCT
iiclr-17757	577	1	see	see	VERB
iiclr-17757	577	2	i	i	PRON
iiclr-17757	577	3	d.	d.	PROPN
iiclr-17757	577	4	§	§	PROPN
iiclr-17757	577	5	15.04(1)-(2	15.04(1)-(2	NUM
iiclr-17757	577	6	)	)	PUNCT
iiclr-17757	577	7	;	;	PUNCT
iiclr-17757	577	8	rev	rev	PROPN
iiclr-17757	577	9	.	.	PROPN
iiclr-17757	577	10	proc	proc	PROPN
iiclr-17757	577	11	.	.	PUNCT
iiclr-17757	578	1	2002	2002	NUM
iiclr-17757	578	2	-	-	SYM
iiclr-17757	578	3	8	8	NUM
iiclr-17757	578	4	§	§	PROPN
iiclr-17757	578	5	4.03	4.03	NUM
iiclr-17757	578	6	,	,	PUNCT
iiclr-17757	578	7	2002	2002	NUM
iiclr-17757	578	8	-	-	SYM
iiclr-17757	578	9	1	1	NUM
iiclr-17757	578	10	i.r.b	i.r.b	NOUN
iiclr-17757	578	11	.	.	PUNCT
iiclr-17757	579	1	252	252	NUM
iiclr-17757	579	2	.	.	X
iiclr-17757	580	1	96	96	NUM
iiclr-17757	580	2	.	.	PUNCT
iiclr-17757	581	1	see	see	AUX
iiclr-17757	581	2	rev	rev	PROPN
iiclr-17757	581	3	.	.	PROPN
iiclr-17757	581	4	proc	proc	PROPN
iiclr-17757	581	5	.	.	PUNCT
iiclr-17757	582	1	2002	2002	NUM
iiclr-17757	582	2	-	-	SYM
iiclr-17757	582	3	1	1	NUM
iiclr-17757	582	4	§	§	PROPN
iiclr-17757	582	5	15.01	15.01	NUM
iiclr-17757	582	6	,	,	PUNCT
iiclr-17757	582	7	2002	2002	NUM
iiclr-17757	582	8	-	-	SYM
iiclr-17757	582	9	1	1	NUM
iiclr-17757	582	10	i.r.b	i.r.b	NOUN
iiclr-17757	582	11	.	.	PUNCT
iiclr-17757	583	1	1	1	NUM
iiclr-17757	583	2	.	.	X
iiclr-17757	583	3	97	97	NUM
iiclr-17757	583	4	.	.	PUNCT
iiclr-17757	584	1	see	see	AUX
iiclr-17757	584	2	rev	rev	PROPN
iiclr-17757	584	3	.	.	PROPN
iiclr-17757	584	4	proc	proc	PROPN
iiclr-17757	584	5	.	.	PUNCT
iiclr-17757	585	1	2002	2002	NUM
iiclr-17757	585	2	-	-	SYM
iiclr-17757	585	3	1	1	NUM
iiclr-17757	585	4	§	§	PROPN
iiclr-17757	585	5	15.06(4	15.06(4	NUM
iiclr-17757	585	6	)	)	PUNCT
iiclr-17757	585	7	,	,	PUNCT
iiclr-17757	585	8	(	(	PUNCT
iiclr-17757	585	9	5	5	NUM
iiclr-17757	585	10	)	)	PUNCT
iiclr-17757	585	11	,	,	PUNCT
iiclr-17757	585	12	2002	2002	NUM
iiclr-17757	585	13	-	-	SYM
iiclr-17757	585	14	1	1	NUM
iiclr-17757	585	15	i.r.b	i.r.b	NOUN
iiclr-17757	585	16	.	.	PUNCT
iiclr-17757	586	1	1	1	NUM
iiclr-17757	586	2	.	.	X
iiclr-17757	586	3	98	98	NUM
iiclr-17757	586	4	.	.	PUNCT
iiclr-17757	587	1	see	see	AUX
iiclr-17757	587	2	rev	rev	PROPN
iiclr-17757	587	3	.	.	PROPN
iiclr-17757	587	4	proc	proc	PROPN
iiclr-17757	587	5	.	.	PUNCT
iiclr-17757	588	1	2002	2002	NUM
iiclr-17757	588	2	-	-	SYM
iiclr-17757	588	3	1	1	NUM
iiclr-17757	588	4	§	§	PROPN
iiclr-17757	588	5	15.07(2	15.07(2	NUM
iiclr-17757	588	6	)	)	PUNCT
iiclr-17757	588	7	,	,	PUNCT
iiclr-17757	588	8	2002	2002	NUM
iiclr-17757	588	9	-	-	SYM
iiclr-17757	588	10	1	1	NUM
iiclr-17757	588	11	i.r.b	i.r.b	NOUN
iiclr-17757	588	12	.	.	PUNCT
iiclr-17757	589	1	1	1	X
iiclr-17757	589	2	.	.	PUNCT
iiclr-17757	590	1	[	[	X
iiclr-17757	590	2	vol	vol	NOUN
iiclr-17757	590	3	.	.	PUNCT
iiclr-17757	591	1	13:1	13:1	NUM
iiclr-17757	591	2	all	all	PRON
iiclr-17757	591	3	's	be	AUX
iiclr-17757	591	4	fair	fair	ADJ
iiclr-17757	591	5	in	in	ADP
iiclr-17757	591	6	lwve	lwve	PROPN
iiclr-17757	591	7	,	,	PUNCT
iiclr-17757	591	8	war	war	NOUN
iiclr-17757	591	9	,	,	PUNCT
iiclr-17757	591	10	and	and	CCONJ
iiclr-17757	591	11	taxes	taxis	NOUN
iiclr-17757	591	12	will	will	AUX
iiclr-17757	591	13	generally	generally	ADV
iiclr-17757	591	14	only	only	ADV
iiclr-17757	591	15	be	be	AUX
iiclr-17757	591	16	refunded	refund	VERB
iiclr-17757	591	17	if	if	SCONJ
iiclr-17757	591	18	the	the	DET
iiclr-17757	591	19	irs	irs	PROPN
iiclr-17757	591	20	refuses	refuse	VERB
iiclr-17757	591	21	to	to	PART
iiclr-17757	591	22	rule	rule	VERB
iiclr-17757	591	23	on	on	ADP
iiclr-17757	591	24	all	all	DET
iiclr-17757	591	25	issues	issue	NOUN
iiclr-17757	591	26	for	for	ADP
iiclr-17757	591	27	which	which	PRON
iiclr-17757	591	28	a	a	DET
iiclr-17757	591	29	ruling	ruling	NOUN
iiclr-17757	591	30	is	be	AUX
iiclr-17757	591	31	requested.99	requested.99	NOUN
iiclr-17757	591	32	.	.	PUNCT
iiclr-17757	592	1	disclosure	disclosure	NOUN
iiclr-17757	592	2	of	of	ADP
iiclr-17757	592	3	plrs	plrs	NOUN
iiclr-17757	592	4	there	there	PRON
iiclr-17757	592	5	are	be	VERB
iiclr-17757	592	6	three	three	NUM
iiclr-17757	592	7	primary	primary	ADJ
iiclr-17757	592	8	authorities	authority	NOUN
iiclr-17757	592	9	controlling	control	VERB
iiclr-17757	592	10	the	the	DET
iiclr-17757	592	11	disclosure	disclosure	NOUN
iiclr-17757	592	12	of	of	ADP
iiclr-17757	592	13	taxpayer	taxpayer	NOUN
iiclr-17757	592	14	information	information	NOUN
iiclr-17757	592	15	and	and	CCONJ
iiclr-17757	592	16	administrative	administrative	ADJ
iiclr-17757	592	17	materials	material	NOUN
iiclr-17757	592	18	promulgated	promulgate	VERB
iiclr-17757	592	19	by	by	ADP
iiclr-17757	592	20	the	the	DET
iiclr-17757	592	21	irs	irs	PROPN
iiclr-17757	592	22	:	:	PUNCT
iiclr-17757	592	23	section	section	NOUN
iiclr-17757	592	24	6110	6110	NUM
iiclr-17757	592	25	,	,	PUNCT
iiclr-17757	592	26	the	the	DET
iiclr-17757	592	27	general	general	ADJ
iiclr-17757	592	28	rule	rule	NOUN
iiclr-17757	592	29	authorizing	authorize	VERB
iiclr-17757	592	30	disclosure	disclosure	NOUN
iiclr-17757	592	31	;	;	PUNCT
iiclr-17757	592	32	section	section	NOUN
iiclr-17757	592	33	6103	6103	NUM
iiclr-17757	592	34	,	,	PUNCT
iiclr-17757	592	35	the	the	DET
iiclr-17757	592	36	exception	exception	NOUN
iiclr-17757	592	37	limiting	limit	VERB
iiclr-17757	592	38	disclosure	disclosure	NOUN
iiclr-17757	592	39	;	;	PUNCT
iiclr-17757	592	40	and	and	CCONJ
iiclr-17757	592	41	,	,	PUNCT
iiclr-17757	592	42	although	although	SCONJ
iiclr-17757	592	43	largely	largely	ADV
iiclr-17757	592	44	historical	historical	ADJ
iiclr-17757	592	45	,	,	PUNCT
iiclr-17757	592	46	the	the	DET
iiclr-17757	592	47	freedom	freedom	NOUN
iiclr-17757	592	48	of	of	ADP
iiclr-17757	592	49	information	information	NOUN
iiclr-17757	592	50	act	act	NOUN
iiclr-17757	592	51	(	(	PUNCT
iiclr-17757	592	52	foia	foia	PROPN
iiclr-17757	592	53	)	)	PUNCT
iiclr-17757	592	54	.	.	PUNCT
iiclr-17757	593	1	'	'	PUNCT
iiclr-17757	593	2	00	00	NUM
iiclr-17757	594	1	1	1	X
iiclr-17757	594	2	.	.	PUNCT
iiclr-17757	594	3	evolution	evolution	NOUN
iiclr-17757	594	4	of	of	ADP
iiclr-17757	594	5	required	require	VERB
iiclr-17757	594	6	disclosure	disclosure	NOUN
iiclr-17757	594	7	of	of	ADP
iiclr-17757	594	8	taxpayer	taxpayer	NOUN
iiclr-17757	594	9	information	information	NOUN
iiclr-17757	594	10	prior	prior	ADV
iiclr-17757	594	11	to	to	ADP
iiclr-17757	594	12	the	the	DET
iiclr-17757	594	13	tax	tax	NOUN
iiclr-17757	594	14	reform	reform	NOUN
iiclr-17757	594	15	act	act	NOUN
iiclr-17757	594	16	of	of	ADP
iiclr-17757	594	17	1976	1976	NUM
iiclr-17757	594	18	,	,	PUNCT
iiclr-17757	594	19	there	there	PRON
iiclr-17757	594	20	were	be	VERB
iiclr-17757	594	21	two	two	NUM
iiclr-17757	594	22	competing	compete	VERB
iiclr-17757	594	23	provisions	provision	NOUN
iiclr-17757	594	24	regarding	regard	VERB
iiclr-17757	594	25	disclosure	disclosure	NOUN
iiclr-17757	594	26	of	of	ADP
iiclr-17757	594	27	irs	irs	PROPN
iiclr-17757	594	28	information	information	NOUN
iiclr-17757	594	29	,	,	PUNCT
iiclr-17757	594	30	section	section	NOUN
iiclr-17757	594	31	6103	6103	NUM
iiclr-17757	594	32	and	and	CCONJ
iiclr-17757	594	33	the	the	DET
iiclr-17757	594	34	foia	foia	PROPN
iiclr-17757	594	35	.	.	PUNCT
iiclr-17757	595	1	section	section	NOUN
iiclr-17757	595	2	6103	6103	NUM
iiclr-17757	595	3	provides	provide	VERB
iiclr-17757	595	4	that	that	SCONJ
iiclr-17757	595	5	tax	tax	NOUN
iiclr-17757	595	6	returns	return	NOUN
iiclr-17757	595	7	and	and	CCONJ
iiclr-17757	595	8	return	return	VERB
iiclr-17757	595	9	information	information	NOUN
iiclr-17757	595	10	are	be	AUX
iiclr-17757	595	11	confidential	confidential	ADJ
iiclr-17757	595	12	and	and	CCONJ
iiclr-17757	595	13	,	,	PUNCT
iiclr-17757	595	14	unless	unless	SCONJ
iiclr-17757	595	15	otherwise	otherwise	ADV
iiclr-17757	595	16	authorized	authorize	VERB
iiclr-17757	595	17	,	,	PUNCT
iiclr-17757	595	18	may	may	AUX
iiclr-17757	595	19	not	not	PART
iiclr-17757	595	20	be	be	AUX
iiclr-17757	595	21	disclosed	disclose	VERB
iiclr-17757	595	22	.	.	PUNCT
iiclr-17757	596	1	'0	'0	X
iiclr-17757	596	2	'	'	PUNCT
iiclr-17757	596	3	conversely	conversely	ADV
iiclr-17757	596	4	,	,	PUNCT
iiclr-17757	596	5	the	the	DET
iiclr-17757	596	6	foia	foia	NOUN
iiclr-17757	596	7	requires	require	VERB
iiclr-17757	596	8	each	each	DET
iiclr-17757	596	9	federal	federal	ADJ
iiclr-17757	596	10	agency	agency	NOUN
iiclr-17757	596	11	to	to	PART
iiclr-17757	596	12	make	make	VERB
iiclr-17757	596	13	"	"	PUNCT
iiclr-17757	596	14	interpretations	interpretation	NOUN
iiclr-17757	596	15	...	...	PUNCT
iiclr-17757	596	16	adopted	adopt	VERB
iiclr-17757	596	17	by	by	ADP
iiclr-17757	596	18	the	the	DET
iiclr-17757	596	19	agency	agency	NOUN
iiclr-17757	596	20	available	available	ADJ
iiclr-17757	596	21	for	for	ADP
iiclr-17757	596	22	public	public	ADJ
iiclr-17757	596	23	review	review	NOUN
iiclr-17757	596	24	and	and	CCONJ
iiclr-17757	596	25	duplication	duplication	NOUN
iiclr-17757	596	26	,	,	PUNCT
iiclr-17757	596	27	99	99	NUM
iiclr-17757	596	28	.	.	PUNCT
iiclr-17757	597	1	see	see	AUX
iiclr-17757	597	2	rev	rev	PROPN
iiclr-17757	597	3	.	.	PROPN
iiclr-17757	597	4	proc	proc	PROPN
iiclr-17757	597	5	.	.	PUNCT
iiclr-17757	598	1	2002	2002	NUM
iiclr-17757	598	2	-	-	SYM
iiclr-17757	598	3	1	1	NUM
iiclr-17757	598	4	§	§	PROPN
iiclr-17757	598	5	15.10,2002	15.10,2002	NUM
iiclr-17757	598	6	-	-	SYM
iiclr-17757	598	7	1	1	NUM
iiclr-17757	598	8	i.r.b	i.r.b	NOUN
iiclr-17757	598	9	.	.	PUNCT
iiclr-17757	599	1	1	1	X
iiclr-17757	599	2	.	.	X
iiclr-17757	599	3	user	user	NOUN
iiclr-17757	599	4	fees	fee	NOUN
iiclr-17757	599	5	will	will	AUX
iiclr-17757	599	6	not	not	PART
iiclr-17757	599	7	be	be	AUX
iiclr-17757	599	8	refunded	refund	VERB
iiclr-17757	599	9	to	to	ADP
iiclr-17757	599	10	the	the	DET
iiclr-17757	599	11	taxpayer	taxpayer	NOUN
iiclr-17757	599	12	in	in	ADP
iiclr-17757	599	13	the	the	DET
iiclr-17757	599	14	following	follow	VERB
iiclr-17757	599	15	instances	instance	NOUN
iiclr-17757	599	16	:	:	PUNCT
iiclr-17757	599	17	(	(	PUNCT
iiclr-17757	599	18	1	1	X
iiclr-17757	599	19	)	)	PUNCT
iiclr-17757	599	20	if	if	SCONJ
iiclr-17757	599	21	the	the	DET
iiclr-17757	599	22	taxpayer	taxpayer	NOUN
iiclr-17757	599	23	withdraws	withdraw	VERB
iiclr-17757	599	24	the	the	DET
iiclr-17757	599	25	request	request	NOUN
iiclr-17757	599	26	for	for	ADP
iiclr-17757	599	27	a	a	DET
iiclr-17757	599	28	plr	plr	NOUN
iiclr-17757	599	29	or	or	CCONJ
iiclr-17757	599	30	determination	determination	NOUN
iiclr-17757	599	31	letter	letter	NOUN
iiclr-17757	599	32	after	after	SCONJ
iiclr-17757	599	33	it	it	PRON
iiclr-17757	599	34	is	be	AUX
iiclr-17757	599	35	received	receive	VERB
iiclr-17757	599	36	by	by	ADP
iiclr-17757	599	37	the	the	DET
iiclr-17757	599	38	irs	irs	PROPN
iiclr-17757	599	39	(	(	PUNCT
iiclr-17757	599	40	unless	unless	SCONJ
iiclr-17757	599	41	the	the	DET
iiclr-17757	599	42	cause	cause	NOUN
iiclr-17757	599	43	is	be	AUX
iiclr-17757	599	44	attributed	attribute	VERB
iiclr-17757	599	45	to	to	ADP
iiclr-17757	599	46	the	the	DET
iiclr-17757	599	47	irs	irs	PROPN
iiclr-17757	599	48	's	's	PART
iiclr-17757	599	49	charging	charging	NOUN
iiclr-17757	599	50	of	of	ADP
iiclr-17757	599	51	a	a	DET
iiclr-17757	599	52	higher	high	ADJ
iiclr-17757	599	53	fee	fee	NOUN
iiclr-17757	599	54	than	than	ADP
iiclr-17757	599	55	the	the	DET
iiclr-17757	599	56	one	one	NOUN
iiclr-17757	599	57	sent	send	VERB
iiclr-17757	599	58	with	with	ADP
iiclr-17757	599	59	the	the	DET
iiclr-17757	599	60	original	original	ADJ
iiclr-17757	599	61	request	request	NOUN
iiclr-17757	599	62	that	that	PRON
iiclr-17757	599	63	the	the	DET
iiclr-17757	599	64	taxpayer	taxpayer	NOUN
iiclr-17757	599	65	is	be	AUX
iiclr-17757	599	66	unwilling	unwilling	ADJ
iiclr-17757	599	67	to	to	PART
iiclr-17757	599	68	pay	pay	VERB
iiclr-17757	599	69	)	)	PUNCT
iiclr-17757	599	70	,	,	PUNCT
iiclr-17757	599	71	(	(	PUNCT
iiclr-17757	599	72	2	2	X
iiclr-17757	599	73	)	)	PUNCT
iiclr-17757	599	74	if	if	SCONJ
iiclr-17757	599	75	the	the	DET
iiclr-17757	599	76	taxpayer	taxpayer	NOUN
iiclr-17757	599	77	's	's	PART
iiclr-17757	599	78	request	request	NOUN
iiclr-17757	599	79	is	be	AUX
iiclr-17757	599	80	procedurally	procedurally	ADV
iiclr-17757	599	81	deficient	deficient	ADJ
iiclr-17757	599	82	and	and	CCONJ
iiclr-17757	599	83	not	not	PART
iiclr-17757	599	84	timely	timely	ADV
iiclr-17757	599	85	corrected	correct	VERB
iiclr-17757	599	86	,	,	PUNCT
iiclr-17757	599	87	or	or	CCONJ
iiclr-17757	599	88	(	(	PUNCT
iiclr-17757	599	89	3	3	X
iiclr-17757	599	90	)	)	PUNCT
iiclr-17757	599	91	if	if	SCONJ
iiclr-17757	599	92	the	the	DET
iiclr-17757	599	93	case	case	NOUN
iiclr-17757	599	94	is	be	AUX
iiclr-17757	599	95	closed	close	VERB
iiclr-17757	599	96	because	because	SCONJ
iiclr-17757	599	97	the	the	DET
iiclr-17757	599	98	taxpayer	taxpayer	NOUN
iiclr-17757	599	99	failed	fail	VERB
iiclr-17757	599	100	to	to	PART
iiclr-17757	599	101	file	file	VERB
iiclr-17757	599	102	additional	additional	ADJ
iiclr-17757	599	103	information	information	NOUN
iiclr-17757	599	104	after	after	ADP
iiclr-17757	599	105	receiving	receive	VERB
iiclr-17757	599	106	notice	notice	NOUN
iiclr-17757	599	107	from	from	ADP
iiclr-17757	599	108	the	the	DET
iiclr-17757	599	109	irs	irs	PROPN
iiclr-17757	599	110	to	to	PART
iiclr-17757	599	111	do	do	VERB
iiclr-17757	599	112	so	so	ADV
iiclr-17757	599	113	.	.	PUNCT
iiclr-17757	600	1	see	see	VERB
iiclr-17757	600	2	i	i	PRON
iiclr-17757	600	3	d.	d.	PROPN
iiclr-17757	600	4	§	§	PROPN
iiclr-17757	600	5	15.10(l)(a)-(i	15.10(l)(a)-(i	NUM
iiclr-17757	600	6	)	)	PUNCT
iiclr-17757	600	7	.	.	PUNCT
iiclr-17757	601	1	100	100	NUM
iiclr-17757	601	2	.	.	PUNCT
iiclr-17757	601	3	see	see	VERB
iiclr-17757	601	4	5	5	NUM
iiclr-17757	601	5	u.s.c	u.s.c	ADJ
iiclr-17757	601	6	.	.	PUNCT
iiclr-17757	602	1	§	§	PROPN
iiclr-17757	602	2	552	552	NUM
iiclr-17757	602	3	(	(	PUNCT
iiclr-17757	602	4	2001	2001	NUM
iiclr-17757	602	5	)	)	PUNCT
iiclr-17757	602	6	.	.	PUNCT
iiclr-17757	603	1	foia	foia	PROPN
iiclr-17757	603	2	is	be	AUX
iiclr-17757	603	3	the	the	DET
iiclr-17757	603	4	primary	primary	ADJ
iiclr-17757	603	5	authority	authority	NOUN
iiclr-17757	603	6	for	for	ADP
iiclr-17757	603	7	availability	availability	NOUN
iiclr-17757	603	8	and	and	CCONJ
iiclr-17757	603	9	access	access	NOUN
iiclr-17757	603	10	to	to	ADP
iiclr-17757	603	11	information	information	NOUN
iiclr-17757	603	12	related	relate	VERB
iiclr-17757	603	13	to	to	ADP
iiclr-17757	603	14	the	the	DET
iiclr-17757	603	15	federal	federal	ADJ
iiclr-17757	603	16	government	government	NOUN
iiclr-17757	603	17	.	.	PUNCT
iiclr-17757	604	1	see	see	VERB
iiclr-17757	604	2	robert	robert	PROPN
iiclr-17757	604	3	f.	f.	PROPN
iiclr-17757	604	4	bouchard	bouchard	PROPN
iiclr-17757	604	5	&	&	CCONJ
iiclr-17757	604	6	justin	justin	PROPN
iiclr-17757	604	7	d.	d.	PROPN
iiclr-17757	604	8	franklin	franklin	PROPN
iiclr-17757	604	9	,	,	PUNCT
iiclr-17757	604	10	guidebook	guidebook	ADJ
iiclr-17757	604	11	to	to	ADP
iiclr-17757	604	12	the	the	DET
iiclr-17757	604	13	freedom	freedom	NOUN
iiclr-17757	604	14	of	of	ADP
iiclr-17757	604	15	information	information	NOUN
iiclr-17757	604	16	and	and	CCONJ
iiclr-17757	604	17	privacy	privacy	NOUN
iiclr-17757	604	18	acrs	acr	NOUN
iiclr-17757	604	19	8	8	NUM
iiclr-17757	604	20	(	(	PUNCT
iiclr-17757	604	21	1980	1980	NUM
iiclr-17757	604	22	)	)	PUNCT
iiclr-17757	604	23	.	.	PUNCT
iiclr-17757	605	1	it	it	PRON
iiclr-17757	605	2	provides	provide	VERB
iiclr-17757	605	3	that	that	SCONJ
iiclr-17757	605	4	"	"	PUNCT
iiclr-17757	605	5	'	'	PUNCT
iiclr-17757	605	6	any	any	DET
iiclr-17757	605	7	person	person	NOUN
iiclr-17757	605	8	'	'	PUNCT
iiclr-17757	605	9	has	have	VERB
iiclr-17757	605	10	a	a	DET
iiclr-17757	605	11	right	right	NOUN
iiclr-17757	605	12	,	,	PUNCT
iiclr-17757	605	13	enforceable	enforceable	ADJ
iiclr-17757	605	14	in	in	ADP
iiclr-17757	605	15	court	court	NOUN
iiclr-17757	605	16	,	,	PUNCT
iiclr-17757	605	17	to	to	PART
iiclr-17757	605	18	access	access	VERB
iiclr-17757	605	19	to	to	ADP
iiclr-17757	605	20	all	all	DET
iiclr-17757	605	21	agency	agency	NOUN
iiclr-17757	605	22	records	record	NOUN
iiclr-17757	605	23	--	--	PUNCT
iiclr-17757	605	24	except	except	SCONJ
iiclr-17757	605	25	to	to	ADP
iiclr-17757	605	26	the	the	DET
iiclr-17757	605	27	extent	extent	NOUN
iiclr-17757	605	28	the	the	DET
iiclr-17757	605	29	records	record	NOUN
iiclr-17757	605	30	or	or	CCONJ
iiclr-17757	605	31	parts	part	NOUN
iiclr-17757	605	32	of	of	ADP
iiclr-17757	605	33	them	they	PRON
iiclr-17757	605	34	may	may	AUX
iiclr-17757	605	35	be	be	AUX
iiclr-17757	605	36	covered	cover	VERB
iiclr-17757	605	37	by	by	ADP
iiclr-17757	605	38	one	one	NUM
iiclr-17757	605	39	of	of	ADP
iiclr-17757	605	40	foia	foia	PROPN
iiclr-17757	605	41	's	's	PART
iiclr-17757	605	42	nine	nine	NUM
iiclr-17757	605	43	exemptions	exemption	NOUN
iiclr-17757	605	44	.	.	PUNCT
iiclr-17757	606	1	fola	fola	PROPN
iiclr-17757	606	2	thus	thus	ADV
iiclr-17757	606	3	applies	apply	VERB
iiclr-17757	606	4	to	to	ADP
iiclr-17757	606	5	almost	almost	ADV
iiclr-17757	606	6	the	the	DET
iiclr-17757	606	7	entire	entire	ADJ
iiclr-17757	606	8	range	range	NOUN
iiclr-17757	606	9	of	of	ADP
iiclr-17757	606	10	federal	federal	ADJ
iiclr-17757	606	11	activities	activity	NOUN
iiclr-17757	606	12	and	and	CCONJ
iiclr-17757	606	13	has	have	AUX
iiclr-17757	606	14	resulted	result	VERB
iiclr-17757	606	15	in	in	ADP
iiclr-17757	606	16	a	a	DET
iiclr-17757	606	17	much	much	ADV
iiclr-17757	606	18	more	more	ADV
iiclr-17757	606	19	open	open	ADJ
iiclr-17757	606	20	government	government	NOUN
iiclr-17757	606	21	.	.	PUNCT
iiclr-17757	606	22	"	"	PUNCT
iiclr-17757	607	1	i	i	PRON
iiclr-17757	607	2	d.	d.	PROPN
iiclr-17757	607	3	see	see	VERB
iiclr-17757	607	4	infra	infra	NOUN
iiclr-17757	607	5	note	note	VERB
iiclr-17757	607	6	102	102	NUM
iiclr-17757	607	7	(	(	PUNCT
iiclr-17757	607	8	listing	list	VERB
iiclr-17757	607	9	nine	nine	NUM
iiclr-17757	607	10	exceptions	exception	NOUN
iiclr-17757	607	11	that	that	PRON
iiclr-17757	607	12	prevent	prevent	VERB
iiclr-17757	607	13	disclosure	disclosure	NOUN
iiclr-17757	607	14	)	)	PUNCT
iiclr-17757	607	15	.	.	PUNCT
iiclr-17757	608	1	101	101	NUM
iiclr-17757	608	2	.	.	PUNCT
iiclr-17757	608	3	see	see	VERB
iiclr-17757	608	4	i.r.c	i.r.c	NOUN
iiclr-17757	608	5	.	.	PUNCT
iiclr-17757	609	1	§	§	PROPN
iiclr-17757	609	2	6103(a	6103(a	NUM
iiclr-17757	609	3	)	)	PUNCT
iiclr-17757	609	4	(	(	PUNCT
iiclr-17757	609	5	2001	2001	NUM
iiclr-17757	609	6	)	)	PUNCT
iiclr-17757	609	7	.	.	PUNCT
iiclr-17757	610	1	"	"	PUNCT
iiclr-17757	610	2	return	return	NOUN
iiclr-17757	610	3	"	"	PUNCT
iiclr-17757	610	4	is	be	AUX
iiclr-17757	610	5	defined	define	VERB
iiclr-17757	610	6	as	as	ADP
iiclr-17757	610	7	"	"	PUNCT
iiclr-17757	610	8	any	any	DET
iiclr-17757	610	9	tax	tax	NOUN
iiclr-17757	610	10	or	or	CCONJ
iiclr-17757	610	11	information	information	NOUN
iiclr-17757	610	12	return	return	NOUN
iiclr-17757	610	13	,	,	PUNCT
iiclr-17757	610	14	declaration	declaration	NOUN
iiclr-17757	610	15	of	of	ADP
iiclr-17757	610	16	estimated	estimate	VERB
iiclr-17757	610	17	tax	tax	NOUN
iiclr-17757	610	18	,	,	PUNCT
iiclr-17757	610	19	or	or	CCONJ
iiclr-17757	610	20	claim	claim	NOUN
iiclr-17757	610	21	for	for	ADP
iiclr-17757	610	22	refund	refund	NOUN
iiclr-17757	610	23	..	..	PUNCT
iiclr-17757	610	24	,	,	PUNCT
iiclr-17757	610	25	filed	file	VERB
iiclr-17757	610	26	with	with	ADP
iiclr-17757	610	27	the	the	DET
iiclr-17757	610	28	secretary	secretary	NOUN
iiclr-17757	610	29	...	...	PUNCT
iiclr-17757	610	30	and	and	CCONJ
iiclr-17757	610	31	any	any	DET
iiclr-17757	610	32	amendment	amendment	NOUN
iiclr-17757	610	33	or	or	CCONJ
iiclr-17757	610	34	supplement	supplement	NOUN
iiclr-17757	610	35	thereto	thereto	VERB
iiclr-17757	610	36	,	,	PUNCT
iiclr-17757	610	37	including	include	VERB
iiclr-17757	610	38	supporting	support	VERB
iiclr-17757	610	39	schedules	schedule	NOUN
iiclr-17757	610	40	,	,	PUNCT
iiclr-17757	610	41	attachments	attachment	NOUN
iiclr-17757	610	42	,	,	PUNCT
iiclr-17757	610	43	or	or	CCONJ
iiclr-17757	610	44	lists	list	NOUN
iiclr-17757	610	45	which	which	PRON
iiclr-17757	610	46	are	be	AUX
iiclr-17757	610	47	supplemental	supplemental	ADJ
iiclr-17757	610	48	to	to	ADP
iiclr-17757	610	49	,	,	PUNCT
iiclr-17757	610	50	or	or	CCONJ
iiclr-17757	610	51	part	part	NOUN
iiclr-17757	610	52	of	of	ADP
iiclr-17757	610	53	,	,	PUNCT
iiclr-17757	610	54	the	the	DET
iiclr-17757	610	55	return	return	NOUN
iiclr-17757	610	56	so	so	ADV
iiclr-17757	610	57	filed	file	VERB
iiclr-17757	610	58	.	.	PUNCT
iiclr-17757	610	59	"	"	PUNCT
iiclr-17757	611	1	i	i	PRON
iiclr-17757	611	2	d.	d.	PROPN
iiclr-17757	611	3	§	§	PROPN
iiclr-17757	611	4	6103(b)(1	6103(b)(1	PROPN
iiclr-17757	611	5	)	)	PUNCT
iiclr-17757	611	6	.	.	PUNCT
iiclr-17757	612	1	"	"	PUNCT
iiclr-17757	612	2	return	return	VERB
iiclr-17757	612	3	information	information	NOUN
iiclr-17757	612	4	"	"	PUNCT
iiclr-17757	612	5	is	be	AUX
iiclr-17757	612	6	defined	define	VERB
iiclr-17757	612	7	as	as	ADP
iiclr-17757	612	8	"	"	PUNCT
iiclr-17757	612	9	a	a	DET
iiclr-17757	612	10	taxpayer	taxpayer	NOUN
iiclr-17757	612	11	's	's	PART
iiclr-17757	612	12	identity	identity	NOUN
iiclr-17757	612	13	,	,	PUNCT
iiclr-17757	612	14	the	the	DET
iiclr-17757	612	15	nature	nature	NOUN
iiclr-17757	612	16	,	,	PUNCT
iiclr-17757	612	17	source	source	NOUN
iiclr-17757	612	18	,	,	PUNCT
iiclr-17757	612	19	or	or	CCONJ
iiclr-17757	612	20	amount	amount	NOUN
iiclr-17757	612	21	of	of	ADP
iiclr-17757	612	22	his	his	PRON
iiclr-17757	612	23	income	income	NOUN
iiclr-17757	612	24	,	,	PUNCT
iiclr-17757	612	25	payments	payment	NOUN
iiclr-17757	612	26	,	,	PUNCT
iiclr-17757	612	27	receipts	receipt	NOUN
iiclr-17757	612	28	,	,	PUNCT
iiclr-17757	612	29	deductions	deduction	NOUN
iiclr-17757	612	30	,	,	PUNCT
iiclr-17757	612	31	exemptions	exemption	NOUN
iiclr-17757	612	32	,	,	PUNCT
iiclr-17757	612	33	credits	credit	NOUN
iiclr-17757	612	34	,	,	PUNCT
iiclr-17757	612	35	assets	asset	NOUN
iiclr-17757	612	36	,	,	PUNCT
iiclr-17757	612	37	liabilities	liability	NOUN
iiclr-17757	612	38	,	,	PUNCT
iiclr-17757	612	39	net	net	ADJ
iiclr-17757	612	40	worth	worth	NOUN
iiclr-17757	612	41	,	,	PUNCT
iiclr-17757	612	42	tax	tax	NOUN
iiclr-17757	612	43	liability	liability	NOUN
iiclr-17757	612	44	,	,	PUNCT
iiclr-17757	612	45	tax	tax	NOUN
iiclr-17757	612	46	withheld	withheld	NOUN
iiclr-17757	612	47	,	,	PUNCT
iiclr-17757	612	48	deficiencies	deficiency	NOUN
iiclr-17757	612	49	,	,	PUNCT
iiclr-17757	612	50	over	over	ADP
iiclr-17757	612	51	-	-	PUNCT
iiclr-17757	612	52	assessments	assessment	NOUN
iiclr-17757	612	53	,	,	PUNCT
iiclr-17757	612	54	or	or	CCONJ
iiclr-17757	612	55	tax	tax	NOUN
iiclr-17757	612	56	payments	payment	NOUN
iiclr-17757	612	57	,	,	PUNCT
iiclr-17757	612	58	"	"	PUNCT
iiclr-17757	612	59	or	or	CCONJ
iiclr-17757	612	60	other	other	ADJ
iiclr-17757	612	61	data	datum	NOUN
iiclr-17757	612	62	collected	collect	VERB
iiclr-17757	612	63	by	by	ADP
iiclr-17757	612	64	the	the	DET
iiclr-17757	612	65	irs	irs	PROPN
iiclr-17757	612	66	regarding	regard	VERB
iiclr-17757	612	67	a	a	DET
iiclr-17757	612	68	taxpayer	taxpayer	NOUN
iiclr-17757	612	69	's	's	PART
iiclr-17757	612	70	return	return	NOUN
iiclr-17757	612	71	or	or	CCONJ
iiclr-17757	612	72	tax	tax	NOUN
iiclr-17757	612	73	liability	liability	NOUN
iiclr-17757	612	74	.	.	PUNCT
iiclr-17757	613	1	i	i	PRON
iiclr-17757	613	2	d.	d.	PROPN
iiclr-17757	613	3	§	§	PROPN
iiclr-17757	613	4	6103(b)(2)(a	6103(b)(2)(a	NUM
iiclr-17757	613	5	)	)	PUNCT
iiclr-17757	613	6	.	.	PUNCT
iiclr-17757	614	1	return	return	VERB
iiclr-17757	614	2	information	information	NOUN
iiclr-17757	614	3	also	also	ADV
iiclr-17757	614	4	includes	include	VERB
iiclr-17757	614	5	"	"	PUNCT
iiclr-17757	614	6	any	any	DET
iiclr-17757	614	7	part	part	NOUN
iiclr-17757	614	8	of	of	ADP
iiclr-17757	614	9	any	any	DET
iiclr-17757	614	10	written	write	VERB
iiclr-17757	614	11	determination	determination	NOUN
iiclr-17757	614	12	or	or	CCONJ
iiclr-17757	614	13	any	any	DET
iiclr-17757	614	14	background	background	NOUN
iiclr-17757	614	15	file	file	NOUN
iiclr-17757	614	16	document	document	NOUN
iiclr-17757	614	17	..	..	PUNCT
iiclr-17757	614	18	,	,	PUNCT
iiclr-17757	614	19	not	not	PART
iiclr-17757	614	20	open	open	ADJ
iiclr-17757	614	21	to	to	ADP
iiclr-17757	614	22	public	public	ADJ
iiclr-17757	614	23	inspection	inspection	NOUN
iiclr-17757	614	24	under	under	ADP
iiclr-17757	614	25	section	section	NOUN
iiclr-17757	614	26	6110	6110	NUM
iiclr-17757	614	27	,	,	PUNCT
iiclr-17757	614	28	"	"	PUNCT
iiclr-17757	614	29	any	any	DET
iiclr-17757	614	30	advance	advance	NOUN
iiclr-17757	614	31	pricing	pricing	NOUN
iiclr-17757	614	32	agreement	agreement	NOUN
iiclr-17757	614	33	and	and	CCONJ
iiclr-17757	614	34	related	related	ADJ
iiclr-17757	614	35	background	background	NOUN
iiclr-17757	614	36	information	information	NOUN
iiclr-17757	614	37	,	,	PUNCT
iiclr-17757	614	38	and	and	CCONJ
iiclr-17757	614	39	any	any	DET
iiclr-17757	614	40	closing	closing	NOUN
iiclr-17757	614	41	agreement	agreement	NOUN
iiclr-17757	614	42	and	and	CCONJ
iiclr-17757	614	43	related	related	ADJ
iiclr-17757	614	44	background	background	NOUN
iiclr-17757	614	45	information	information	NOUN
iiclr-17757	614	46	.	.	PUNCT
iiclr-17757	615	1	i	i	PRON
iiclr-17757	615	2	d.	d.	PROPN
iiclr-17757	615	3	§	§	PROPN
iiclr-17757	615	4	6103(b)(2)(b)-(d	6103(b)(2)(b)-(d	NUM
iiclr-17757	615	5	)	)	PUNCT
iiclr-17757	615	6	.	.	PUNCT
iiclr-17757	616	1	2002	2002	NUM
iiclr-17757	616	2	]	]	X
iiclr-17757	616	3	ind	ind	NOUN
iiclr-17757	616	4	.	.	PUNCT
iiclr-17757	617	1	int'l	int'l	PROPN
iiclr-17757	617	2	&	&	CCONJ
iiclr-17757	617	3	comp	comp	PROPN
iiclr-17757	617	4	.	.	PUNCT
iiclr-17757	618	1	l.	l.	PROPN
iiclr-17757	618	2	rev	rev	PROPN
iiclr-17757	618	3	.	.	PUNCT
iiclr-17757	619	1	(	(	PUNCT
iiclr-17757	619	2	subject	subject	ADJ
iiclr-17757	619	3	to	to	ADP
iiclr-17757	619	4	nine	nine	NUM
iiclr-17757	619	5	enumerated	enumerate	VERB
iiclr-17757	619	6	exceptions)."1	exceptions)."1	PROPN
iiclr-17757	619	7	°	°	ADP
iiclr-17757	619	8	2	2	NUM
iiclr-17757	619	9	in	in	ADP
iiclr-17757	619	10	this	this	DET
iiclr-17757	619	11	discord	discord	NOUN
iiclr-17757	619	12	,	,	PUNCT
iiclr-17757	619	13	the	the	DET
iiclr-17757	619	14	irs	irs	PROPN
iiclr-17757	619	15	concluded	conclude	VERB
iiclr-17757	619	16	that	that	SCONJ
iiclr-17757	619	17	plrs	plrs	NOUN
iiclr-17757	619	18	and	and	CCONJ
iiclr-17757	619	19	related	related	ADJ
iiclr-17757	619	20	information	information	NOUN
iiclr-17757	619	21	were	be	AUX
iiclr-17757	619	22	prohibited	prohibit	VERB
iiclr-17757	619	23	from	from	ADP
iiclr-17757	619	24	disclosure	disclosure	NOUN
iiclr-17757	619	25	under	under	ADP
iiclr-17757	619	26	section	section	NOUN
iiclr-17757	619	27	6103	6103	NUM
iiclr-17757	619	28	because	because	SCONJ
iiclr-17757	619	29	they	they	PRON
iiclr-17757	619	30	contain	contain	VERB
iiclr-17757	619	31	private	private	ADJ
iiclr-17757	619	32	information,0	information,0	NOUN
iiclr-17757	619	33	3	3	NUM
iiclr-17757	619	34	do	do	AUX
iiclr-17757	619	35	not	not	PART
iiclr-17757	619	36	have	have	VERB
iiclr-17757	619	37	"	"	PUNCT
iiclr-17757	619	38	precedential	precedential	ADJ
iiclr-17757	619	39	significance	significance	NOUN
iiclr-17757	619	40	,	,	PUNCT
iiclr-17757	619	41	"	"	PUNCT
iiclr-17757	619	42	and	and	CCONJ
iiclr-17757	619	43	are	be	AUX
iiclr-17757	619	44	"	"	PUNCT
iiclr-17757	619	45	issued	issue	VERB
iiclr-17757	619	46	to	to	ADP
iiclr-17757	619	47	a	a	DET
iiclr-17757	619	48	taxpayer	taxpayer	NOUN
iiclr-17757	619	49	on	on	ADP
iiclr-17757	619	50	a	a	DET
iiclr-17757	619	51	particular	particular	ADJ
iiclr-17757	619	52	transaction	transaction	NOUN
iiclr-17757	619	53	or	or	CCONJ
iiclr-17757	619	54	set	set	NOUN
iiclr-17757	619	55	of	of	ADP
iiclr-17757	619	56	facts	fact	NOUN
iiclr-17757	619	57	and	and	CCONJ
iiclr-17757	619	58	applied	apply	VERB
iiclr-17757	619	59	only	only	ADV
iiclr-17757	619	60	to	to	ADP
iiclr-17757	619	61	that	that	DET
iiclr-17757	619	62	set	set	NOUN
iiclr-17757	619	63	of	of	ADP
iiclr-17757	619	64	facts	fact	NOUN
iiclr-17757	619	65	.	.	PUNCT
iiclr-17757	620	1	"	"	PUNCT
iiclr-17757	620	2	'	'	PUNCT
iiclr-17757	620	3	"	"	PUNCT
iiclr-17757	620	4	non	non	NOUN
iiclr-17757	620	5	-	-	NOUN
iiclr-17757	620	6	disclosures	disclosure	NOUN
iiclr-17757	620	7	of	of	ADP
iiclr-17757	620	8	this	this	DET
iiclr-17757	620	9	type	type	NOUN
iiclr-17757	620	10	led	lead	VERB
iiclr-17757	620	11	to	to	ADP
iiclr-17757	620	12	claims	claim	NOUN
iiclr-17757	620	13	of	of	ADP
iiclr-17757	620	14	unfairness	unfairness	NOUN
iiclr-17757	620	15	.	.	PUNCT
iiclr-17757	621	1	complaints	complaint	NOUN
iiclr-17757	621	2	included	include	VERB
iiclr-17757	621	3	remarks	remark	NOUN
iiclr-17757	621	4	"	"	PUNCT
iiclr-17757	621	5	that	that	SCONJ
iiclr-17757	621	6	the	the	DET
iiclr-17757	621	7	private	private	ADJ
iiclr-17757	621	8	letter	letter	NOUN
iiclr-17757	621	9	ruling	rule	VERB
iiclr-17757	621	10	system	system	NOUN
iiclr-17757	621	11	developed	develop	VERB
iiclr-17757	621	12	into	into	ADP
iiclr-17757	621	13	a	a	DET
iiclr-17757	621	14	body	body	NOUN
iiclr-17757	621	15	of	of	ADP
iiclr-17757	621	16	law	law	NOUN
iiclr-17757	621	17	known	know	VERB
iiclr-17757	621	18	only	only	ADV
iiclr-17757	621	19	to	to	ADP
iiclr-17757	621	20	a	a	DET
iiclr-17757	621	21	few	few	ADJ
iiclr-17757	621	22	members	member	NOUN
iiclr-17757	621	23	of	of	ADP
iiclr-17757	621	24	the	the	DET
iiclr-17757	621	25	tax	tax	NOUN
iiclr-17757	621	26	profession,""1	profession,""1	NOUN
iiclr-17757	621	27	5	5	NUM
iiclr-17757	621	28	such	such	ADJ
iiclr-17757	621	29	as	as	ADP
iiclr-17757	621	30	washington	washington	PROPN
iiclr-17757	621	31	law	law	PROPN
iiclr-17757	621	32	or	or	CCONJ
iiclr-17757	621	33	accounting	accounting	NOUN
iiclr-17757	621	34	firms	firm	NOUN
iiclr-17757	621	35	with	with	ADP
iiclr-17757	621	36	libraries	library	NOUN
iiclr-17757	621	37	containing	contain	VERB
iiclr-17757	621	38	the	the	DET
iiclr-17757	621	39	plrs	plrs	NOUN
iiclr-17757	621	40	of	of	ADP
iiclr-17757	621	41	its	its	PRON
iiclr-17757	621	42	clients	client	NOUN
iiclr-17757	621	43	.	.	PUNCT
iiclr-17757	622	1	this	this	PRON
iiclr-17757	622	2	,	,	PUNCT
iiclr-17757	622	3	it	it	PRON
iiclr-17757	622	4	was	be	AUX
iiclr-17757	622	5	argued	argue	VERB
iiclr-17757	622	6	,	,	PUNCT
iiclr-17757	622	7	created	create	VERB
iiclr-17757	622	8	an	an	DET
iiclr-17757	622	9	unfair	unfair	ADJ
iiclr-17757	622	10	advantage	advantage	NOUN
iiclr-17757	622	11	because	because	SCONJ
iiclr-17757	622	12	,	,	PUNCT
iiclr-17757	622	13	given	give	VERB
iiclr-17757	622	14	their	their	PRON
iiclr-17757	622	15	special	special	ADJ
iiclr-17757	622	16	access	access	NOUN
iiclr-17757	622	17	to	to	ADP
iiclr-17757	622	18	the	the	DET
iiclr-17757	622	19	information	information	NOUN
iiclr-17757	622	20	contained	contain	VERB
iiclr-17757	622	21	in	in	ADP
iiclr-17757	622	22	the	the	DET
iiclr-17757	622	23	rulings	ruling	NOUN
iiclr-17757	622	24	,	,	PUNCT
iiclr-17757	622	25	the	the	DET
iiclr-17757	622	26	firm	firm	ADJ
iiclr-17757	622	27	representatives	representative	NOUN
iiclr-17757	622	28	could	could	AUX
iiclr-17757	622	29	advise	advise	VERB
iiclr-17757	622	30	other	other	ADJ
iiclr-17757	622	31	clients	client	NOUN
iiclr-17757	622	32	of	of	ADP
iiclr-17757	622	33	the	the	DET
iiclr-17757	622	34	irs	irs	PROPN
iiclr-17757	622	35	's	's	PART
iiclr-17757	622	36	position	position	NOUN
iiclr-17757	622	37	.	.	PUNCT
iiclr-17757	623	1	"l	"l	DET
iiclr-17757	624	1	a	a	DET
iiclr-17757	624	2	second	second	ADJ
iiclr-17757	624	3	criticism	criticism	NOUN
iiclr-17757	624	4	that	that	PRON
iiclr-17757	624	5	arose	arise	VERB
iiclr-17757	624	6	was	be	AUX
iiclr-17757	624	7	that	that	SCONJ
iiclr-17757	624	8	the	the	DET
iiclr-17757	624	9	tax	tax	NOUN
iiclr-17757	624	10	laws	law	NOUN
iiclr-17757	624	11	were	be	AUX
iiclr-17757	624	12	not	not	PART
iiclr-17757	624	13	applied	apply	VERB
iiclr-17757	624	14	equally.0	equally.0	NOUN
iiclr-17757	624	15	7	7	NUM
iiclr-17757	624	16	the	the	DET
iiclr-17757	624	17	final	final	ADJ
iiclr-17757	624	18	blow	blow	NOUN
iiclr-17757	624	19	to	to	ADP
iiclr-17757	624	20	the	the	DET
iiclr-17757	624	21	irs	irs	PROPN
iiclr-17757	624	22	's	's	PART
iiclr-17757	624	23	non	non	NOUN
iiclr-17757	624	24	-	-	NOUN
iiclr-17757	624	25	disclosure	disclosure	NOUN
iiclr-17757	624	26	of	of	ADP
iiclr-17757	624	27	plrs	plrs	NOUN
iiclr-17757	624	28	and	and	CCONJ
iiclr-17757	624	29	related	relate	VERB
iiclr-17757	624	30	information	information	NOUN
iiclr-17757	624	31	came	come	VERB
iiclr-17757	624	32	with	with	ADP
iiclr-17757	624	33	alleged	allege	VERB
iiclr-17757	624	34	foia	foia	PROPN
iiclr-17757	624	35	violations	violation	NOUN
iiclr-17757	624	36	in	in	ADP
iiclr-17757	624	37	tax	tax	NOUN
iiclr-17757	624	38	analysts	analyst	NOUN
iiclr-17757	624	39	&	&	CCONJ
iiclr-17757	624	40	advocates	advocate	NOUN
iiclr-17757	624	41	v.	v.	ADP
iiclr-17757	624	42	irs	irs	PROPN
iiclr-17757	624	43	'	'	PART
iiclr-17757	624	44	and	and	CCONJ
iiclr-17757	624	45	in	in	ADP
iiclr-17757	624	46	fruehauf	fruehauf	PROPN
iiclr-17757	624	47	v.	v.	PROPN
iiclr-17757	624	48	irs	irs	PROPN
iiclr-17757	624	49	.	.	PUNCT
iiclr-17757	625	1	"	"	PUNCT
iiclr-17757	625	2	°	°	NUM
iiclr-17757	625	3	both	both	DET
iiclr-17757	625	4	courts	court	NOUN
iiclr-17757	625	5	held	hold	VERB
iiclr-17757	625	6	that	that	PRON
iiclr-17757	625	7	plrs	plrs	NOUN
iiclr-17757	625	8	were	be	AUX
iiclr-17757	625	9	subject	subject	ADJ
iiclr-17757	625	10	to	to	ADP
iiclr-17757	625	11	disclosure	disclosure	NOUN
iiclr-17757	625	12	under	under	ADP
iiclr-17757	625	13	the	the	DET
iiclr-17757	625	14	foia	foia	NOUN
iiclr-17757	625	15	but	but	CCONJ
iiclr-17757	625	16	neither	neither	CCONJ
iiclr-17757	625	17	addressed	address	VERB
iiclr-17757	625	18	what	what	PRON
iiclr-17757	625	19	parts	part	NOUN
iiclr-17757	625	20	of	of	ADP
iiclr-17757	625	21	the	the	DET
iiclr-17757	625	22	rulings	ruling	NOUN
iiclr-17757	625	23	should	should	AUX
iiclr-17757	625	24	be	be	AUX
iiclr-17757	625	25	disclosed	disclose	VERB
iiclr-17757	625	26	,	,	PUNCT
iiclr-17757	625	27	their	their	PRON
iiclr-17757	625	28	precedential	precedential	ADJ
iiclr-17757	625	29	value	value	NOUN
iiclr-17757	625	30	,	,	PUNCT
iiclr-17757	625	31	or	or	CCONJ
iiclr-17757	625	32	procedures	procedure	NOUN
iiclr-17757	625	33	for	for	ADP
iiclr-17757	625	34	taxpayers	taxpayer	NOUN
iiclr-17757	625	35	to	to	ADP
iiclr-17757	625	36	102	102	NUM
iiclr-17757	625	37	.	.	PUNCT
iiclr-17757	626	1	staff	staff	NOUN
iiclr-17757	626	2	of	of	ADP
iiclr-17757	626	3	the	the	DET
iiclr-17757	626	4	j.	j.	PROPN
iiclr-17757	626	5	comm	comm	NOUN
iiclr-17757	626	6	.	.	PUNCT
iiclr-17757	627	1	on	on	ADP
iiclr-17757	627	2	tax	tax	NOUN
iiclr-17757	627	3	,	,	PUNCT
iiclr-17757	627	4	gen	gen	PROPN
iiclr-17757	627	5	.	.	PROPN
iiclr-17757	627	6	explan	explan	PROPN
iiclr-17757	627	7	.	.	PUNCT
iiclr-17757	628	1	of	of	ADP
iiclr-17757	628	2	the	the	DET
iiclr-17757	628	3	tax	tax	NOUN
iiclr-17757	628	4	reform	reform	NOUN
iiclr-17757	628	5	act	act	NOUN
iiclr-17757	628	6	of	of	ADP
iiclr-17757	628	7	1976	1976	NUM
iiclr-17757	628	8	(	(	PUNCT
iiclr-17757	628	9	h.r	h.r	PROPN
iiclr-17757	628	10	.	.	PROPN
iiclr-17757	628	11	10612	10612	NUM
iiclr-17757	628	12	,	,	PUNCT
iiclr-17757	628	13	94th	94th	ADJ
iiclr-17757	628	14	cong	cong	NOUN
iiclr-17757	628	15	.	.	PROPN
iiclr-17757	628	16	,	,	PUNCT
iiclr-17757	628	17	2d	2d	NUM
iiclr-17757	628	18	session	session	NOUN
iiclr-17757	628	19	,	,	PUNCT
iiclr-17757	628	20	pub	pub	NOUN
iiclr-17757	628	21	.	.	PUNCT
iiclr-17757	629	1	l.	l.	PROPN
iiclr-17757	629	2	94	94	NUM
iiclr-17757	629	3	-	-	SYM
iiclr-17757	629	4	455	455	NUM
iiclr-17757	629	5	)	)	PUNCT
iiclr-17757	629	6	dec	dec	PROPN
iiclr-17757	629	7	.	.	PROPN
iiclr-17757	629	8	29	29	NUM
iiclr-17757	629	9	,	,	PUNCT
iiclr-17757	629	10	1976	1976	NUM
iiclr-17757	629	11	,	,	PUNCT
iiclr-17757	629	12	reprinted	reprint	VERB
iiclr-17757	629	13	in	in	ADP
iiclr-17757	629	14	1976	1976	NUM
iiclr-17757	629	15	-	-	SYM
iiclr-17757	629	16	3	3	NUM
iiclr-17757	629	17	c.b	c.b	PROPN
iiclr-17757	629	18	.	.	PROPN
iiclr-17757	629	19	1,314	1,314	NUM
iiclr-17757	629	20	.	.	PUNCT
iiclr-17757	630	1	[	[	X
iiclr-17757	630	2	hereinafter	hereinafter	NOUN
iiclr-17757	630	3	gen	gen	PROPN
iiclr-17757	630	4	.	.	PROPN
iiclr-17757	630	5	explan	explan	PROPN
iiclr-17757	630	6	.	.	PUNCT
iiclr-17757	631	1	of	of	ADP
iiclr-17757	631	2	the	the	DET
iiclr-17757	631	3	tax	tax	NOUN
iiclr-17757	631	4	reform	reform	NOUN
iiclr-17757	631	5	act	act	NOUN
iiclr-17757	631	6	of	of	ADP
iiclr-17757	631	7	1976	1976	NUM
iiclr-17757	631	8	]	]	PUNCT
iiclr-17757	631	9	.	.	PUNCT
iiclr-17757	632	1	the	the	DET
iiclr-17757	632	2	nine	nine	NUM
iiclr-17757	632	3	exceptions	exception	NOUN
iiclr-17757	632	4	preventing	prevent	VERB
iiclr-17757	632	5	disclosure	disclosure	NOUN
iiclr-17757	632	6	under	under	ADP
iiclr-17757	632	7	the	the	DET
iiclr-17757	632	8	foia	foia	PROPN
iiclr-17757	632	9	pertain	pertain	NOUN
iiclr-17757	632	10	to	to	ADP
iiclr-17757	632	11	the	the	DET
iiclr-17757	632	12	following	following	NOUN
iiclr-17757	632	13	:	:	PUNCT
iiclr-17757	632	14	(	(	PUNCT
iiclr-17757	632	15	1	1	X
iiclr-17757	632	16	)	)	PUNCT
iiclr-17757	632	17	information	information	NOUN
iiclr-17757	632	18	interfering	interfere	VERB
iiclr-17757	632	19	with	with	ADP
iiclr-17757	632	20	national	national	ADJ
iiclr-17757	632	21	security	security	NOUN
iiclr-17757	632	22	,	,	PUNCT
iiclr-17757	632	23	(	(	PUNCT
iiclr-17757	632	24	2	2	X
iiclr-17757	632	25	)	)	PUNCT
iiclr-17757	632	26	matters	matter	VERB
iiclr-17757	632	27	internal	internal	ADJ
iiclr-17757	632	28	to	to	ADP
iiclr-17757	632	29	an	an	DET
iiclr-17757	632	30	agency	agency	NOUN
iiclr-17757	632	31	not	not	PART
iiclr-17757	632	32	of	of	ADP
iiclr-17757	632	33	substantial	substantial	ADJ
iiclr-17757	632	34	and	and	CCONJ
iiclr-17757	632	35	legitimate	legitimate	ADJ
iiclr-17757	632	36	public	public	ADJ
iiclr-17757	632	37	interest	interest	NOUN
iiclr-17757	632	38	,	,	PUNCT
iiclr-17757	632	39	(	(	PUNCT
iiclr-17757	632	40	3	3	X
iiclr-17757	632	41	)	)	PUNCT
iiclr-17757	632	42	material	material	NOUN
iiclr-17757	632	43	protected	protect	VERB
iiclr-17757	632	44	under	under	ADP
iiclr-17757	632	45	another	another	DET
iiclr-17757	632	46	statute	statute	NOUN
iiclr-17757	632	47	,	,	PUNCT
iiclr-17757	632	48	(	(	PUNCT
iiclr-17757	632	49	4	4	X
iiclr-17757	632	50	)	)	PUNCT
iiclr-17757	632	51	trade	trade	NOUN
iiclr-17757	632	52	secrets	secret	NOUN
iiclr-17757	632	53	and	and	CCONJ
iiclr-17757	632	54	other	other	ADJ
iiclr-17757	632	55	confidential	confidential	ADJ
iiclr-17757	632	56	business	business	NOUN
iiclr-17757	632	57	information	information	NOUN
iiclr-17757	632	58	,	,	PUNCT
iiclr-17757	632	59	(	(	PUNCT
iiclr-17757	632	60	5	5	X
iiclr-17757	632	61	)	)	PUNCT
iiclr-17757	632	62	communication	communication	NOUN
iiclr-17757	632	63	within	within	ADP
iiclr-17757	632	64	the	the	DET
iiclr-17757	632	65	executive	executive	ADJ
iiclr-17757	632	66	branch	branch	NOUN
iiclr-17757	632	67	that	that	PRON
iiclr-17757	632	68	is	be	AUX
iiclr-17757	632	69	"	"	PUNCT
iiclr-17757	632	70	deliberative	deliberative	ADJ
iiclr-17757	632	71	"	"	PUNCT
iiclr-17757	632	72	(	(	PUNCT
iiclr-17757	632	73	i.e.	i.e.	X
iiclr-17757	632	74	:	:	PUNCT
iiclr-17757	632	75	advice	advice	NOUN
iiclr-17757	632	76	and	and	CCONJ
iiclr-17757	632	77	recommendations	recommendation	NOUN
iiclr-17757	632	78	but	but	CCONJ
iiclr-17757	632	79	not	not	PART
iiclr-17757	632	80	factual	factual	ADJ
iiclr-17757	632	81	information	information	NOUN
iiclr-17757	632	82	)	)	PUNCT
iiclr-17757	632	83	or	or	CCONJ
iiclr-17757	632	84	protected	protect	VERB
iiclr-17757	632	85	by	by	ADP
iiclr-17757	632	86	the	the	DET
iiclr-17757	632	87	attorney	attorney	NOUN
iiclr-17757	632	88	-	-	PUNCT
iiclr-17757	632	89	client	client	NOUN
iiclr-17757	632	90	or	or	CCONJ
iiclr-17757	632	91	work	work	NOUN
iiclr-17757	632	92	-	-	PUNCT
iiclr-17757	632	93	product	product	NOUN
iiclr-17757	632	94	privileges	privilege	NOUN
iiclr-17757	632	95	,	,	PUNCT
iiclr-17757	632	96	(	(	PUNCT
iiclr-17757	632	97	6	6	X
iiclr-17757	632	98	)	)	PUNCT
iiclr-17757	632	99	information	information	NOUN
iiclr-17757	632	100	about	about	ADP
iiclr-17757	632	101	individuals	individual	NOUN
iiclr-17757	632	102	the	the	DET
iiclr-17757	632	103	disclosure	disclosure	NOUN
iiclr-17757	632	104	of	of	ADP
iiclr-17757	632	105	which	which	PRON
iiclr-17757	632	106	would	would	AUX
iiclr-17757	632	107	be	be	AUX
iiclr-17757	632	108	an	an	DET
iiclr-17757	632	109	unwarranted	unwarranted	ADJ
iiclr-17757	632	110	invasion	invasion	NOUN
iiclr-17757	632	111	of	of	ADP
iiclr-17757	632	112	privacy	privacy	NOUN
iiclr-17757	632	113	,	,	PUNCT
iiclr-17757	632	114	(	(	PUNCT
iiclr-17757	632	115	7	7	X
iiclr-17757	632	116	)	)	PUNCT
iiclr-17757	632	117	records	record	NOUN
iiclr-17757	632	118	compiled	compile	VERB
iiclr-17757	632	119	as	as	ADP
iiclr-17757	632	120	part	part	NOUN
iiclr-17757	632	121	of	of	ADP
iiclr-17757	632	122	a	a	DET
iiclr-17757	632	123	law	law	NOUN
iiclr-17757	632	124	enforcement	enforcement	NOUN
iiclr-17757	632	125	investigation	investigation	NOUN
iiclr-17757	632	126	(	(	PUNCT
iiclr-17757	632	127	violation	violation	NOUN
iiclr-17757	632	128	-	-	PUNCT
iiclr-17757	632	129	oriented	orient	VERB
iiclr-17757	632	130	or	or	CCONJ
iiclr-17757	632	131	background	background	NOUN
iiclr-17757	632	132	security	security	NOUN
iiclr-17757	632	133	investigation	investigation	NOUN
iiclr-17757	632	134	;	;	PUNCT
iiclr-17757	632	135	not	not	PART
iiclr-17757	632	136	general	general	ADJ
iiclr-17757	632	137	agency	agency	NOUN
iiclr-17757	632	138	audits	audits	NOUN
iiclr-17757	632	139	,	,	PUNCT
iiclr-17757	632	140	reviews	review	NOUN
iiclr-17757	632	141	or	or	CCONJ
iiclr-17757	632	142	investigations	investigation	NOUN
iiclr-17757	632	143	in	in	ADP
iiclr-17757	632	144	the	the	DET
iiclr-17757	632	145	manner	manner	NOUN
iiclr-17757	632	146	the	the	DET
iiclr-17757	632	147	agency	agency	NOUN
iiclr-17757	632	148	accomplishes	accomplish	VERB
iiclr-17757	632	149	its	its	PRON
iiclr-17757	632	150	mission	mission	NOUN
iiclr-17757	632	151	)	)	PUNCT
iiclr-17757	632	152	to	to	ADP
iiclr-17757	632	153	the	the	DET
iiclr-17757	632	154	extent	extent	NOUN
iiclr-17757	632	155	that	that	SCONJ
iiclr-17757	632	156	one	one	NUM
iiclr-17757	632	157	of	of	ADP
iiclr-17757	632	158	six	six	NUM
iiclr-17757	632	159	specified	specified	ADJ
iiclr-17757	632	160	harms	harm	NOUN
iiclr-17757	632	161	is	be	AUX
iiclr-17757	632	162	present	present	ADJ
iiclr-17757	632	163	,	,	PUNCT
iiclr-17757	632	164	(	(	PUNCT
iiclr-17757	632	165	8)	8)	NUM
iiclr-17757	632	166	and	and	CCONJ
iiclr-17757	632	167	(	(	PUNCT
iiclr-17757	632	168	9	9	NUM
iiclr-17757	632	169	)	)	PUNCT
iiclr-17757	632	170	records	record	NOUN
iiclr-17757	632	171	related	relate	VERB
iiclr-17757	632	172	to	to	ADP
iiclr-17757	632	173	examinations	examination	NOUN
iiclr-17757	632	174	of	of	ADP
iiclr-17757	632	175	financial	financial	ADJ
iiclr-17757	632	176	institutions	institution	NOUN
iiclr-17757	632	177	and	and	CCONJ
iiclr-17757	632	178	oil	oil	NOUN
iiclr-17757	632	179	well	well	NOUN
iiclr-17757	632	180	information	information	NOUN
iiclr-17757	632	181	.	.	PUNCT
iiclr-17757	633	1	see	see	VERB
iiclr-17757	633	2	bouchard	bouchard	PROPN
iiclr-17757	633	3	&	&	CCONJ
iiclr-17757	633	4	franklin	franklin	PROPN
iiclr-17757	633	5	,	,	PUNCT
iiclr-17757	633	6	supra	supra	PROPN
iiclr-17757	633	7	note	note	PROPN
iiclr-17757	633	8	100	100	NUM
iiclr-17757	633	9	,	,	PUNCT
iiclr-17757	633	10	at	at	ADP
iiclr-17757	633	11	12	12	NUM
iiclr-17757	633	12	-	-	SYM
iiclr-17757	633	13	19	19	NUM
iiclr-17757	633	14	.	.	NOUN
iiclr-17757	633	15	103	103	NUM
iiclr-17757	633	16	.	.	PUNCT
iiclr-17757	634	1	see	see	VERB
iiclr-17757	634	2	gen	gen	PROPN
iiclr-17757	634	3	.	.	PROPN
iiclr-17757	634	4	explan	explan	PROPN
iiclr-17757	634	5	.	.	PUNCT
iiclr-17757	635	1	ofthetaxreform	ofthetaxreform	ADJ
iiclr-17757	635	2	actof	actof	PROPN
iiclr-17757	635	3	1976	1976	NUM
iiclr-17757	635	4	,	,	PUNCT
iiclr-17757	635	5	supra	supra	PROPN
iiclr-17757	635	6	note	note	VERB
iiclr-17757	635	7	102	102	NUM
iiclr-17757	635	8	,	,	PUNCT
iiclr-17757	635	9	at	at	ADP
iiclr-17757	635	10	315;see	315;see	NUM
iiclr-17757	635	11	also	also	ADV
iiclr-17757	635	12	saltzman	saltzman	NOUN
iiclr-17757	635	13	,	,	PUNCT
iiclr-17757	635	14	supra	supra	PROPN
iiclr-17757	635	15	note	note	PROPN
iiclr-17757	635	16	15	15	NUM
iiclr-17757	635	17	,	,	PUNCT
iiclr-17757	635	18	1	1	NUM
iiclr-17757	635	19	3.03[3][c	3.03[3][c	NUM
iiclr-17757	635	20	]	]	PUNCT
iiclr-17757	635	21	.	.	PUNCT
iiclr-17757	636	1	104	104	NUM
iiclr-17757	636	2	.	.	PUNCT
iiclr-17757	637	1	jonathan	jonathan	PROPN
iiclr-17757	637	2	sobeloff	sobeloff	PROPN
iiclr-17757	637	3	,	,	PUNCT
iiclr-17757	637	4	the	the	DET
iiclr-17757	637	5	new	new	ADJ
iiclr-17757	637	6	freedom	freedom	NOUN
iiclr-17757	637	7	of	of	ADP
iiclr-17757	637	8	information	information	NOUN
iiclr-17757	637	9	act	act	PROPN
iiclr-17757	637	10	-	-	PUNCT
iiclr-17757	637	11	what	what	PRON
iiclr-17757	637	12	it	it	PRON
iiclr-17757	637	13	means	mean	VERB
iiclr-17757	637	14	to	to	ADP
iiclr-17757	637	15	tax	tax	NOUN
iiclr-17757	637	16	practitioners	practitioner	NOUN
iiclr-17757	637	17	,	,	PUNCT
iiclr-17757	637	18	j.	j.	PROPN
iiclr-17757	637	19	of	of	ADP
iiclr-17757	637	20	tax'n	tax'n	NOUN
iiclr-17757	637	21	,	,	PUNCT
iiclr-17757	637	22	(	(	PUNCT
iiclr-17757	637	23	sept	sept	PROPN
iiclr-17757	637	24	.	.	PROPN
iiclr-17757	637	25	1967	1967	NUM
iiclr-17757	637	26	)	)	PUNCT
iiclr-17757	637	27	,	,	PUNCT
iiclr-17757	637	28	reprinted	reprint	VERB
iiclr-17757	637	29	in	in	ADP
iiclr-17757	637	30	freedom	freedom	NOUN
iiclr-17757	637	31	of	of	ADP
iiclr-17757	637	32	information	information	NOUN
iiclr-17757	637	33	act	act	NOUN
iiclr-17757	637	34	ten	ten	NUM
iiclr-17757	637	35	month	month	NOUN
iiclr-17757	637	36	review	review	NOUN
iiclr-17757	637	37	(	(	PUNCT
iiclr-17757	637	38	submitted	submit	VERB
iiclr-17757	637	39	by	by	ADP
iiclr-17757	637	40	the	the	DET
iiclr-17757	637	41	subcomm	subcomm	NOUN
iiclr-17757	637	42	.	.	PUNCT
iiclr-17757	638	1	on	on	ADP
iiclr-17757	638	2	admin	admin	PROPN
iiclr-17757	638	3	.	.	PUNCT
iiclr-17757	639	1	prac	prac	INTJ
iiclr-17757	639	2	.	.	PUNCT
iiclr-17757	640	1	and	and	CCONJ
iiclr-17757	640	2	proc	proc	NOUN
iiclr-17757	640	3	.	.	PUNCT
iiclr-17757	641	1	to	to	ADP
iiclr-17757	641	2	the	the	DET
iiclr-17757	641	3	comm	comm	NOUN
iiclr-17757	641	4	.	.	PUNCT
iiclr-17757	642	1	on	on	ADP
iiclr-17757	642	2	the	the	DET
iiclr-17757	642	3	judic	judic	NOUN
iiclr-17757	642	4	.	.	PUNCT
iiclr-17757	643	1	of	of	ADP
iiclr-17757	643	2	the	the	DET
iiclr-17757	643	3	u.s	u.s	PROPN
iiclr-17757	643	4	.	.	PROPN
iiclr-17757	643	5	sen	sen	PROPN
iiclr-17757	643	6	.	.	PROPN
iiclr-17757	643	7	)	)	PUNCT
iiclr-17757	643	8	,	,	PUNCT
iiclr-17757	643	9	may	may	AUX
iiclr-17757	643	10	1968	1968	NUM
iiclr-17757	643	11	,	,	PUNCT
iiclr-17757	643	12	at	at	ADP
iiclr-17757	643	13	249	249	NUM
iiclr-17757	643	14	(	(	PUNCT
iiclr-17757	643	15	quoting	quote	VERB
iiclr-17757	643	16	treas	treas	PROPN
iiclr-17757	643	17	.	.	PUNCT
iiclr-17757	644	1	reg	reg	PROPN
iiclr-17757	644	2	.	.	PUNCT
iiclr-17757	645	1	§	§	PROPN
iiclr-17757	645	2	601.702(b)(1	601.702(b)(1	NUM
iiclr-17757	645	3	)	)	PUNCT
iiclr-17757	645	4	(	(	PUNCT
iiclr-17757	645	5	1967	1967	NUM
iiclr-17757	645	6	)	)	PUNCT
iiclr-17757	645	7	)	)	PUNCT
iiclr-17757	645	8	.	.	PUNCT
iiclr-17757	646	1	105	105	NUM
iiclr-17757	646	2	.	.	PUNCT
iiclr-17757	647	1	gen	gen	PROPN
iiclr-17757	647	2	.	.	PROPN
iiclr-17757	647	3	explan	explan	PROPN
iiclr-17757	647	4	.	.	PUNCT
iiclr-17757	648	1	ofthe	ofthe	ADJ
iiclr-17757	648	2	tax	tax	PROPN
iiclr-17757	648	3	reform	reform	PROPN
iiclr-17757	648	4	act	act	NOUN
iiclr-17757	648	5	of	of	ADP
iiclr-17757	648	6	1976	1976	NUM
iiclr-17757	648	7	,	,	PUNCT
iiclr-17757	648	8	supra	supra	PROPN
iiclr-17757	648	9	note	note	VERB
iiclr-17757	648	10	102	102	NUM
iiclr-17757	648	11	,	,	PUNCT
iiclr-17757	648	12	at	at	ADP
iiclr-17757	648	13	315	315	NUM
iiclr-17757	648	14	.	.	PUNCT
iiclr-17757	649	1	106	106	NUM
iiclr-17757	649	2	.	.	PUNCT
iiclr-17757	650	1	see	see	VERB
iiclr-17757	650	2	i	i	PRON
iiclr-17757	650	3	d.	d.	PROPN
iiclr-17757	650	4	107	107	PROPN
iiclr-17757	650	5	.	.	PUNCT
iiclr-17757	651	1	see	see	VERB
iiclr-17757	651	2	i	i	PRON
iiclr-17757	651	3	d.	d.	PROPN
iiclr-17757	651	4	108	108	NUM
iiclr-17757	651	5	.	.	PUNCT
iiclr-17757	652	1	505	505	NUM
iiclr-17757	652	2	f.2d	f.2d	NUM
iiclr-17757	652	3	350	350	NUM
iiclr-17757	652	4	(	(	PUNCT
iiclr-17757	652	5	d.c	d.c	PROPN
iiclr-17757	652	6	.	.	PROPN
iiclr-17757	652	7	cir	cir	PROPN
iiclr-17757	652	8	.	.	PROPN
iiclr-17757	652	9	1974	1974	NUM
iiclr-17757	652	10	)	)	PUNCT
iiclr-17757	652	11	.	.	PUNCT
iiclr-17757	653	1	109	109	NUM
iiclr-17757	653	2	.	.	X
iiclr-17757	654	1	522	522	NUM
iiclr-17757	654	2	f.2d	f.2d	NOUN
iiclr-17757	654	3	284	284	NUM
iiclr-17757	654	4	(	(	PUNCT
iiclr-17757	654	5	6th	6th	ADJ
iiclr-17757	654	6	cir	cir	NOUN
iiclr-17757	654	7	.	.	PROPN
iiclr-17757	654	8	1975	1975	NUM
iiclr-17757	654	9	)	)	PUNCT
iiclr-17757	654	10	,	,	PUNCT
iiclr-17757	654	11	vacated	vacate	VERB
iiclr-17757	654	12	and	and	CCONJ
iiclr-17757	654	13	remanded	remand	VERB
iiclr-17757	654	14	,	,	PUNCT
iiclr-17757	654	15	"	"	PUNCT
iiclr-17757	654	16	for	for	ADP
iiclr-17757	654	17	reconsideration	reconsideration	NOUN
iiclr-17757	654	18	in	in	ADP
iiclr-17757	654	19	light	light	NOUN
iiclr-17757	654	20	of	of	ADP
iiclr-17757	654	21	the	the	DET
iiclr-17757	654	22	tax	tax	NOUN
iiclr-17757	654	23	reform	reform	NOUN
iiclr-17757	654	24	act	act	NOUN
iiclr-17757	654	25	of	of	ADP
iiclr-17757	654	26	1976	1976	NUM
iiclr-17757	654	27	,	,	PUNCT
iiclr-17757	654	28	"	"	PUNCT
iiclr-17757	654	29	429	429	NUM
iiclr-17757	654	30	u.s	u.s	PROPN
iiclr-17757	654	31	.	.	PROPN
iiclr-17757	654	32	1085	1085	NUM
iiclr-17757	654	33	(	(	PUNCT
iiclr-17757	654	34	1977	1977	NUM
iiclr-17757	654	35	)	)	PUNCT
iiclr-17757	654	36	.	.	PUNCT
iiclr-17757	655	1	[	[	X
iiclr-17757	655	2	vol	vol	NOUN
iiclr-17757	655	3	.	.	PUNCT
iiclr-17757	656	1	13:1	13:1	NUM
iiclr-17757	656	2	all	all	PRON
iiclr-17757	656	3	's	be	AUX
iiclr-17757	656	4	fair	fair	ADJ
iiclr-17757	656	5	in	in	ADP
iiclr-17757	656	6	love	love	NOUN
iiclr-17757	656	7	,	,	PUNCT
iiclr-17757	656	8	war	war	NOUN
iiclr-17757	656	9	,	,	PUNCT
iiclr-17757	656	10	and	and	CCONJ
iiclr-17757	656	11	taxes	taxis	NOUN
iiclr-17757	656	12	assert	assert	VERB
iiclr-17757	656	13	claims	claim	NOUN
iiclr-17757	656	14	of	of	ADP
iiclr-17757	656	15	privacy	privacy	NOUN
iiclr-17757	656	16	.	.	PUNCT
iiclr-17757	657	1	"	"	PUNCT
iiclr-17757	657	2	'	'	PUNCT
iiclr-17757	657	3	in	in	ADP
iiclr-17757	657	4	an	an	DET
iiclr-17757	657	5	attempt	attempt	NOUN
iiclr-17757	657	6	at	at	ADP
iiclr-17757	657	7	clarification	clarification	NOUN
iiclr-17757	657	8	,	,	PUNCT
iiclr-17757	657	9	the	the	DET
iiclr-17757	657	10	irs	irs	PROPN
iiclr-17757	657	11	issued	issue	VERB
iiclr-17757	657	12	procedural	procedural	ADJ
iiclr-17757	657	13	rules	rule	NOUN
iiclr-17757	657	14	allowing	allow	VERB
iiclr-17757	657	15	for	for	ADP
iiclr-17757	657	16	public	public	ADJ
iiclr-17757	657	17	inspection	inspection	NOUN
iiclr-17757	657	18	of	of	ADP
iiclr-17757	657	19	the	the	DET
iiclr-17757	657	20	full	full	ADJ
iiclr-17757	657	21	text	text	NOUN
iiclr-17757	657	22	of	of	ADP
iiclr-17757	657	23	plrs	plrs	NOUN
iiclr-17757	657	24	,	,	PUNCT
iiclr-17757	657	25	including	include	VERB
iiclr-17757	657	26	identifying	identify	VERB
iiclr-17757	657	27	information	information	NOUN
iiclr-17757	657	28	.	.	PUNCT
iiclr-17757	658	1	"	"	PUNCT
iiclr-17757	658	2	'	'	PUNCT
iiclr-17757	658	3	there	there	PRON
iiclr-17757	658	4	was	be	VERB
iiclr-17757	658	5	substantial	substantial	ADJ
iiclr-17757	658	6	public	public	ADJ
iiclr-17757	658	7	comment	comment	NOUN
iiclr-17757	658	8	on	on	ADP
iiclr-17757	658	9	these	these	DET
iiclr-17757	658	10	rules	rule	NOUN
iiclr-17757	658	11	and	and	CCONJ
iiclr-17757	658	12	scrutiny	scrutiny	NOUN
iiclr-17757	658	13	by	by	ADP
iiclr-17757	658	14	the	the	DET
iiclr-17757	658	15	justice	justice	PROPN
iiclr-17757	658	16	department	department	PROPN
iiclr-17757	658	17	that	that	SCONJ
iiclr-17757	658	18	the	the	DET
iiclr-17757	658	19	procedural	procedural	ADJ
iiclr-17757	658	20	rules	rule	NOUN
iiclr-17757	658	21	might	might	AUX
iiclr-17757	658	22	contradict	contradict	VERB
iiclr-17757	658	23	other	other	ADJ
iiclr-17757	658	24	provisions	provision	NOUN
iiclr-17757	658	25	of	of	ADP
iiclr-17757	658	26	the	the	DET
iiclr-17757	658	27	law	law	NOUN
iiclr-17757	658	28	.	.	PUNCT
iiclr-17757	658	29	"	"	PUNCT
iiclr-17757	659	1	2	2	NUM
iiclr-17757	659	2	members	member	NOUN
iiclr-17757	659	3	of	of	ADP
iiclr-17757	659	4	congress	congress	PROPN
iiclr-17757	659	5	were	be	AUX
iiclr-17757	659	6	responsive	responsive	ADJ
iiclr-17757	659	7	to	to	ADP
iiclr-17757	659	8	resolving	resolve	VERB
iiclr-17757	659	9	these	these	DET
iiclr-17757	659	10	issues	issue	NOUN
iiclr-17757	659	11	and	and	CCONJ
iiclr-17757	659	12	enacted	enact	VERB
iiclr-17757	659	13	section	section	NOUN
iiclr-17757	659	14	6110	6110	NUM
iiclr-17757	659	15	in	in	ADP
iiclr-17757	659	16	the	the	DET
iiclr-17757	659	17	tax	tax	NOUN
iiclr-17757	659	18	reform	reform	NOUN
iiclr-17757	659	19	act	act	NOUN
iiclr-17757	659	20	of	of	ADP
iiclr-17757	659	21	1976	1976	NUM
iiclr-17757	659	22	.	.	PUNCT
iiclr-17757	660	1	3	3	NUM
iiclr-17757	660	2	2	2	NUM
iiclr-17757	660	3	.	.	PUNCT
iiclr-17757	660	4	plr	plr	NOUN
iiclr-17757	660	5	disclosure	disclosure	NOUN
iiclr-17757	660	6	governed	govern	VERB
iiclr-17757	660	7	exclusively	exclusively	ADV
iiclr-17757	660	8	by	by	ADP
iiclr-17757	660	9	section	section	NOUN
iiclr-17757	660	10	6110	6110	NUM
iiclr-17757	660	11	section	section	NOUN
iiclr-17757	660	12	6110	6110	NUM
iiclr-17757	660	13	was	be	AUX
iiclr-17757	660	14	enacted	enact	VERB
iiclr-17757	660	15	as	as	ADP
iiclr-17757	660	16	the	the	DET
iiclr-17757	660	17	exclusive	exclusive	ADJ
iiclr-17757	660	18	remedy	remedy	NOUN
iiclr-17757	660	19	for	for	ADP
iiclr-17757	660	20	disclosure	disclosure	NOUN
iiclr-17757	660	21	of	of	ADP
iiclr-17757	660	22	rulings	ruling	NOUN
iiclr-17757	660	23	and	and	CCONJ
iiclr-17757	660	24	related	related	ADJ
iiclr-17757	660	25	material	material	NOUN
iiclr-17757	660	26	,	,	PUNCT
iiclr-17757	660	27	precluding	preclude	VERB
iiclr-17757	660	28	claims	claim	NOUN
iiclr-17757	660	29	for	for	ADP
iiclr-17757	660	30	disclosure	disclosure	NOUN
iiclr-17757	660	31	under	under	ADP
iiclr-17757	660	32	the	the	DET
iiclr-17757	660	33	foia	foia	NOUN
iiclr-17757	660	34	.	.	PUNCT
iiclr-17757	661	1	"4	"4	PROPN
iiclr-17757	661	2	the	the	DET
iiclr-17757	661	3	general	general	ADJ
iiclr-17757	661	4	rule	rule	NOUN
iiclr-17757	661	5	of	of	ADP
iiclr-17757	661	6	section	section	NOUN
iiclr-17757	661	7	6110	6110	NUM
iiclr-17757	661	8	provides	provide	VERB
iiclr-17757	661	9	that	that	SCONJ
iiclr-17757	661	10	irs	irs	PROPN
iiclr-17757	661	11	written	write	VERB
iiclr-17757	661	12	determinations	determination	NOUN
iiclr-17757	661	13	-	-	PUNCT
iiclr-17757	661	14	such	such	ADJ
iiclr-17757	661	15	as	as	ADP
iiclr-17757	661	16	plrs	plrs	NOUN
iiclr-17757	661	17	-	-	PUNCT
iiclr-17757	661	18	along	along	NOUN
iiclr-17757	661	19	with	with	ADP
iiclr-17757	661	20	relevant	relevant	ADJ
iiclr-17757	661	21	background	background	NOUN
iiclr-17757	661	22	file	file	NOUN
iiclr-17757	661	23	documents	document	NOUN
iiclr-17757	661	24	shall	shall	AUX
iiclr-17757	661	25	be	be	AUX
iiclr-17757	661	26	open	open	ADJ
iiclr-17757	661	27	for	for	ADP
iiclr-17757	661	28	public	public	ADJ
iiclr-17757	661	29	inspection	inspection	NOUN
iiclr-17757	661	30	as	as	SCONJ
iiclr-17757	661	31	the	the	DET
iiclr-17757	661	32	secretary	secretary	NOUN
iiclr-17757	661	33	allows	allow	VERB
iiclr-17757	661	34	.	.	PUNCT
iiclr-17757	661	35	"	"	PUNCT
iiclr-17757	662	1	5	5	NUM
iiclr-17757	662	2	"	"	PUNCT
iiclr-17757	662	3	written	write	VERB
iiclr-17757	662	4	determinations	determination	NOUN
iiclr-17757	662	5	"	"	PUNCT
iiclr-17757	662	6	exclude	exclude	NOUN
iiclr-17757	662	7	apas	apa	NOUN
iiclr-17757	662	8	.	.	PUNCT
iiclr-17757	662	9	"	"	PUNCT
iiclr-17757	663	1	1	1	NUM
iiclr-17757	663	2	6	6	NUM
iiclr-17757	663	3	the	the	DET
iiclr-17757	663	4	disclosure	disclosure	NOUN
iiclr-17757	663	5	requirements	requirement	NOUN
iiclr-17757	663	6	of	of	ADP
iiclr-17757	663	7	110	110	NUM
iiclr-17757	663	8	.	.	PUNCT
iiclr-17757	664	1	see	see	VERB
iiclr-17757	664	2	gen	gen	PROPN
iiclr-17757	664	3	.	.	PROPN
iiclr-17757	664	4	explan	explan	PROPN
iiclr-17757	664	5	.	.	PUNCT
iiclr-17757	665	1	of	of	ADP
iiclr-17757	665	2	the	the	DET
iiclr-17757	665	3	tax	tax	NOUN
iiclr-17757	665	4	reform	reform	NOUN
iiclr-17757	665	5	act	act	NOUN
iiclr-17757	665	6	of	of	ADP
iiclr-17757	665	7	1976	1976	NUM
iiclr-17757	665	8	,	,	PUNCT
iiclr-17757	665	9	supra	supra	PROPN
iiclr-17757	665	10	note	note	VERB
iiclr-17757	665	11	102	102	NUM
iiclr-17757	665	12	,	,	PUNCT
iiclr-17757	665	13	at	at	ADP
iiclr-17757	665	14	314	314	NUM
iiclr-17757	665	15	-	-	SYM
iiclr-17757	665	16	15	15	NUM
iiclr-17757	665	17	(	(	PUNCT
iiclr-17757	665	18	citing	cite	VERB
iiclr-17757	665	19	tax	tax	NOUN
iiclr-17757	665	20	analysts	analyst	NOUN
iiclr-17757	665	21	&	&	CCONJ
iiclr-17757	665	22	advocates	advocate	NOUN
iiclr-17757	665	23	v.	v.	ADP
iiclr-17757	665	24	irs	irs	PROPN
iiclr-17757	665	25	,	,	PUNCT
iiclr-17757	665	26	505	505	NUM
iiclr-17757	665	27	f.2d	f.2d	ADP
iiclr-17757	665	28	350	350	NUM
iiclr-17757	665	29	(	(	PUNCT
iiclr-17757	665	30	d.c	d.c	PROPN
iiclr-17757	665	31	.	.	PUNCT
iiclr-17757	665	32	cit	cit	PROPN
iiclr-17757	665	33	.	.	PROPN
iiclr-17757	665	34	1974	1974	NUM
iiclr-17757	665	35	)	)	PUNCT
iiclr-17757	665	36	and	and	CCONJ
iiclr-17757	665	37	fruehauf	fruehauf	PROPN
iiclr-17757	665	38	corp	corp	PROPN
iiclr-17757	665	39	.	.	PROPN
iiclr-17757	666	1	v.	v.	PROPN
iiclr-17757	666	2	irs	irs	PROPN
iiclr-17757	666	3	,	,	PUNCT
iiclr-17757	666	4	522	522	NUM
iiclr-17757	666	5	f.2d	f.2d	NOUN
iiclr-17757	666	6	284	284	NUM
iiclr-17757	666	7	(	(	PUNCT
iiclr-17757	666	8	6th	6th	ADJ
iiclr-17757	666	9	cir	cir	NOUN
iiclr-17757	666	10	.	.	PUNCT
iiclr-17757	666	11	1975	1975	NUM
iiclr-17757	666	12	)	)	PUNCT
iiclr-17757	666	13	)	)	PUNCT
iiclr-17757	667	1	;	;	PUNCT
iiclr-17757	667	2	seealso	seealso	PROPN
iiclr-17757	667	3	saltzman	saltzman	PROPN
iiclr-17757	667	4	,	,	PUNCT
iiclr-17757	667	5	supra	supra	PROPN
iiclr-17757	667	6	note	note	PROPN
iiclr-17757	667	7	15,1	15,1	PROPN
iiclr-17757	667	8	3.03[3][c	3.03[3][c	NUM
iiclr-17757	667	9	]	]	PUNCT
iiclr-17757	667	10	,	,	PUNCT
iiclr-17757	667	11	at	at	ADP
iiclr-17757	667	12	3	3	NUM
iiclr-17757	667	13	-	-	SYM
iiclr-17757	667	14	30	30	NUM
iiclr-17757	667	15	.	.	NOUN
iiclr-17757	667	16	111	111	NUM
iiclr-17757	667	17	.	.	PUNCT
iiclr-17757	667	18	see	see	VERB
iiclr-17757	667	19	gen	gen	PROPN
iiclr-17757	667	20	.	.	PROPN
iiclr-17757	667	21	explan	explan	PROPN
iiclr-17757	667	22	.	.	PUNCT
iiclr-17757	668	1	of	of	ADP
iiclr-17757	668	2	the	the	DET
iiclr-17757	668	3	tax	tax	NOUN
iiclr-17757	668	4	reform	reform	NOUN
iiclr-17757	668	5	act	act	NOUN
iiclr-17757	668	6	of	of	ADP
iiclr-17757	668	7	1976	1976	NUM
iiclr-17757	668	8	,	,	PUNCT
iiclr-17757	668	9	supra	supra	PROPN
iiclr-17757	668	10	note	note	VERB
iiclr-17757	668	11	102	102	NUM
iiclr-17757	668	12	,	,	PUNCT
iiclr-17757	668	13	at	at	ADP
iiclr-17757	668	14	315	315	NUM
iiclr-17757	668	15	.	.	PUNCT
iiclr-17757	669	1	112	112	NUM
iiclr-17757	669	2	.	.	PUNCT
iiclr-17757	670	1	see	see	VERB
iiclr-17757	670	2	i	i	PRON
iiclr-17757	670	3	d.	d.	PROPN
iiclr-17757	670	4	113	113	NUM
iiclr-17757	670	5	.	.	PUNCT
iiclr-17757	671	1	see	see	VERB
iiclr-17757	671	2	bouchard	bouchard	PROPN
iiclr-17757	671	3	&	&	CCONJ
iiclr-17757	671	4	frankun	frankun	PROPN
iiclr-17757	671	5	,	,	PUNCT
iiclr-17757	671	6	supra	supra	PROPN
iiclr-17757	671	7	note	note	PROPN
iiclr-17757	671	8	100	100	NUM
iiclr-17757	671	9	,	,	PUNCT
iiclr-17757	671	10	at	at	ADP
iiclr-17757	671	11	9	9	NUM
iiclr-17757	671	12	;	;	PUNCT
iiclr-17757	671	13	saltzman	saltzman	NOUN
iiclr-17757	671	14	,	,	PUNCT
iiclr-17757	671	15	supra	supra	PROPN
iiclr-17757	671	16	note	note	PROPN
iiclr-17757	671	17	15	15	NUM
iiclr-17757	671	18	,	,	PUNCT
iiclr-17757	671	19	3.03[3][c	3.03[3][c	NUM
iiclr-17757	671	20	]	]	PUNCT
iiclr-17757	671	21	,	,	PUNCT
iiclr-17757	671	22	at	at	ADP
iiclr-17757	671	23	3	3	NUM
iiclr-17757	671	24	-	-	SYM
iiclr-17757	671	25	30	30	NUM
iiclr-17757	671	26	.	.	PUNCT
iiclr-17757	672	1	the	the	DET
iiclr-17757	672	2	quick	quick	ADJ
iiclr-17757	672	3	congressional	congressional	ADJ
iiclr-17757	672	4	response	response	NOUN
iiclr-17757	672	5	was	be	AUX
iiclr-17757	672	6	partially	partially	ADV
iiclr-17757	672	7	motivated	motivate	VERB
iiclr-17757	672	8	by	by	ADP
iiclr-17757	672	9	the	the	DET
iiclr-17757	672	10	era	era	NOUN
iiclr-17757	672	11	of	of	ADP
iiclr-17757	672	12	heightened	heightened	ADJ
iiclr-17757	672	13	suspicion	suspicion	NOUN
iiclr-17757	672	14	about	about	ADP
iiclr-17757	672	15	government	government	NOUN
iiclr-17757	672	16	secrecy	secrecy	NOUN
iiclr-17757	672	17	:	:	PUNCT
iiclr-17757	672	18	the	the	DET
iiclr-17757	672	19	challenges	challenge	NOUN
iiclr-17757	672	20	to	to	PART
iiclr-17757	672	21	and	and	CCONJ
iiclr-17757	672	22	debates	debate	NOUN
iiclr-17757	672	23	over	over	ADP
iiclr-17757	672	24	the	the	DET
iiclr-17757	672	25	disclosure	disclosure	NOUN
iiclr-17757	672	26	of	of	ADP
iiclr-17757	672	27	letter	letter	NOUN
iiclr-17757	672	28	rulings	ruling	NOUN
iiclr-17757	672	29	occurred	occur	VERB
iiclr-17757	672	30	shortly	shortly	ADV
iiclr-17757	672	31	after	after	SCONJ
iiclr-17757	672	32	former	former	ADJ
iiclr-17757	672	33	president	president	PROPN
iiclr-17757	672	34	richard	richard	PROPN
iiclr-17757	672	35	m.	m.	PROPN
iiclr-17757	672	36	nixon	nixon	PROPN
iiclr-17757	672	37	resigned	resign	VERB
iiclr-17757	672	38	from	from	ADP
iiclr-17757	672	39	office	office	NOUN
iiclr-17757	672	40	in	in	ADP
iiclr-17757	672	41	1974	1974	NUM
iiclr-17757	672	42	to	to	PART
iiclr-17757	672	43	avoid	avoid	VERB
iiclr-17757	672	44	impeachment	impeachment	NOUN
iiclr-17757	672	45	as	as	ADP
iiclr-17757	672	46	a	a	DET
iiclr-17757	672	47	result	result	NOUN
iiclr-17757	672	48	of	of	ADP
iiclr-17757	672	49	his	his	PRON
iiclr-17757	672	50	involvement	involvement	NOUN
iiclr-17757	672	51	in	in	ADP
iiclr-17757	672	52	watergate	watergate	PROPN
iiclr-17757	672	53	.	.	PUNCT
iiclr-17757	673	1	see	see	VERB
iiclr-17757	673	2	,	,	PUNCT
iiclr-17757	673	3	e.g.	e.g.	ADV
iiclr-17757	673	4	,	,	PUNCT
iiclr-17757	673	5	washington	washington	PROPN
iiclr-17757	673	6	post	post	NOUN
iiclr-17757	673	7	,	,	PUNCT
iiclr-17757	673	8	revisiting	revisit	VERB
iiclr-17757	673	9	watergate	watergate	NOUN
iiclr-17757	673	10	,	,	PUNCT
iiclr-17757	673	11	available	available	ADJ
iiclr-17757	673	12	at	at	ADP
iiclr-17757	673	13	http://www.washingtonpost.com/wpsrv/nationali	http://www.washingtonpost.com/wpsrv/nationali	PROPN
iiclr-17757	673	14	longterm	longterm	PROPN
iiclr-17757	673	15	/	/	SYM
iiclr-17757	673	16	watergate	watergate	NOUN
iiclr-17757	673	17	/	/	SYM
iiclr-17757	673	18	front.html	front.html	PROPN
iiclr-17757	673	19	(	(	PUNCT
iiclr-17757	673	20	last	last	ADJ
iiclr-17757	673	21	visited	visit	VERB
iiclr-17757	673	22	feb	feb	PROPN
iiclr-17757	673	23	.	.	PROPN
iiclr-17757	674	1	18,2002	18,2002	NUM
iiclr-17757	674	2	)	)	PUNCT
iiclr-17757	675	1	(	(	PUNCT
iiclr-17757	675	2	discussing	discuss	VERB
iiclr-17757	675	3	watergate	watergate	NOUN
iiclr-17757	675	4	)	)	PUNCT
iiclr-17757	675	5	.	.	PUNCT
iiclr-17757	676	1	114	114	NUM
iiclr-17757	676	2	.	.	PUNCT
iiclr-17757	676	3	section	section	NOUN
iiclr-17757	676	4	6110(m	6110(m	NOUN
iiclr-17757	676	5	)	)	PUNCT
iiclr-17757	677	1	states	state	NOUN
iiclr-17757	677	2	:	:	PUNCT
iiclr-17757	677	3	except	except	SCONJ
iiclr-17757	677	4	as	as	ADV
iiclr-17757	677	5	otherwise	otherwise	ADV
iiclr-17757	677	6	provided	provide	VERB
iiclr-17757	677	7	in	in	ADP
iiclr-17757	677	8	this	this	DET
iiclr-17757	677	9	title	title	NOUN
iiclr-17757	677	10	,	,	PUNCT
iiclr-17757	677	11	or	or	CCONJ
iiclr-17757	677	12	with	with	ADP
iiclr-17757	677	13	respect	respect	NOUN
iiclr-17757	677	14	to	to	ADP
iiclr-17757	677	15	a	a	DET
iiclr-17757	677	16	discovery	discovery	NOUN
iiclr-17757	677	17	order	order	NOUN
iiclr-17757	677	18	made	make	VERB
iiclr-17757	677	19	in	in	ADP
iiclr-17757	677	20	connection	connection	NOUN
iiclr-17757	677	21	with	with	ADP
iiclr-17757	677	22	ajudicial	ajudicial	ADJ
iiclr-17757	677	23	proceeding	proceeding	NOUN
iiclr-17757	677	24	,	,	PUNCT
iiclr-17757	677	25	the	the	DET
iiclr-17757	677	26	secretary	secretary	NOUN
iiclr-17757	677	27	shall	shall	AUX
iiclr-17757	677	28	not	not	PART
iiclr-17757	677	29	be	be	AUX
iiclr-17757	677	30	required	require	VERB
iiclr-17757	677	31	by	by	ADP
iiclr-17757	677	32	any	any	DET
iiclr-17757	677	33	court	court	NOUN
iiclr-17757	677	34	to	to	PART
iiclr-17757	677	35	make	make	VERB
iiclr-17757	677	36	any	any	DET
iiclr-17757	677	37	written	write	VERB
iiclr-17757	677	38	determination	determination	NOUN
iiclr-17757	677	39	or	or	CCONJ
iiclr-17757	677	40	background	background	NOUN
iiclr-17757	677	41	file	file	NOUN
iiclr-17757	677	42	document	document	NOUN
iiclr-17757	677	43	open	open	ADJ
iiclr-17757	677	44	or	or	CCONJ
iiclr-17757	677	45	available	available	ADJ
iiclr-17757	677	46	to	to	ADP
iiclr-17757	677	47	public	public	ADJ
iiclr-17757	677	48	inspection	inspection	NOUN
iiclr-17757	677	49	,	,	PUNCT
iiclr-17757	677	50	or	or	CCONJ
iiclr-17757	677	51	to	to	PART
iiclr-17757	677	52	refrain	refrain	VERB
iiclr-17757	677	53	from	from	ADP
iiclr-17757	677	54	disclosure	disclosure	NOUN
iiclr-17757	677	55	of	of	ADP
iiclr-17757	677	56	any	any	DET
iiclr-17757	677	57	such	such	ADJ
iiclr-17757	677	58	documents	document	NOUN
iiclr-17757	677	59	.	.	PUNCT
iiclr-17757	678	1	i.r.c	i.r.c	NOUN
iiclr-17757	678	2	.	.	PUNCT
iiclr-17757	679	1	§	§	PROPN
iiclr-17757	679	2	6110(m	6110(m	PROPN
iiclr-17757	679	3	)	)	PUNCT
iiclr-17757	679	4	(	(	PUNCT
iiclr-17757	679	5	2001	2001	NUM
iiclr-17757	679	6	)	)	PUNCT
iiclr-17757	679	7	.	.	PUNCT
iiclr-17757	680	1	see	see	VERB
iiclr-17757	680	2	also	also	ADV
iiclr-17757	680	3	grenier	grenier	PROPN
iiclr-17757	680	4	v.	v.	CCONJ
iiclr-17757	680	5	comm'r	comm'r	PROPN
iiclr-17757	680	6	,	,	PUNCT
iiclr-17757	680	7	449	449	NUM
iiclr-17757	680	8	f.	f.	PROPN
iiclr-17757	680	9	supp	supp	PROPN
iiclr-17757	680	10	.	.	PUNCT
iiclr-17757	681	1	834	834	NUM
iiclr-17757	681	2	,	,	PUNCT
iiclr-17757	681	3	839	839	NUM
iiclr-17757	681	4	(	(	PUNCT
iiclr-17757	681	5	d.c	d.c	PROPN
iiclr-17757	681	6	.	.	PROPN
iiclr-17757	681	7	md	md	PROPN
iiclr-17757	681	8	.	.	PROPN
iiclr-17757	681	9	1978	1978	NUM
iiclr-17757	681	10	)	)	PUNCT
iiclr-17757	681	11	(	(	PUNCT
iiclr-17757	681	12	"	"	PUNCT
iiclr-17757	681	13	congress	congress	PROPN
iiclr-17757	681	14	evinced	evince	VERB
iiclr-17757	681	15	intent	intent	NOUN
iiclr-17757	681	16	to	to	PART
iiclr-17757	681	17	displace	displace	VERB
iiclr-17757	681	18	freedom	freedom	NOUN
iiclr-17757	681	19	of	of	ADP
iiclr-17757	681	20	information	information	NOUN
iiclr-17757	681	21	act	act	NOUN
iiclr-17757	681	22	as	as	ADP
iiclr-17757	681	23	means	mean	NOUN
iiclr-17757	681	24	of	of	ADP
iiclr-17757	681	25	access	access	NOUN
iiclr-17757	681	26	to	to	ADP
iiclr-17757	681	27	unpublished	unpublished	ADJ
iiclr-17757	681	28	internal	internal	ADJ
iiclr-17757	681	29	revenue	revenue	NOUN
iiclr-17757	681	30	service	service	NOUN
iiclr-17757	681	31	rulings	ruling	NOUN
iiclr-17757	681	32	.	.	PUNCT
iiclr-17757	681	33	"	"	PUNCT
iiclr-17757	681	34	)	)	PUNCT
iiclr-17757	681	35	(	(	PUNCT
iiclr-17757	681	36	internal	internal	ADJ
iiclr-17757	681	37	citations	citation	NOUN
iiclr-17757	681	38	omitted	omit	VERB
iiclr-17757	681	39	)	)	PUNCT
iiclr-17757	681	40	;	;	PUNCT
iiclr-17757	681	41	see	see	VERB
iiclr-17757	681	42	saltzman	saltzman	PROPN
iiclr-17757	681	43	,	,	PUNCT
iiclr-17757	681	44	supra	supra	PROPN
iiclr-17757	681	45	note	note	PROPN
iiclr-17757	681	46	15	15	NUM
iiclr-17757	681	47	,	,	PUNCT
iiclr-17757	681	48	3.0313][c	3.0313][c	PROPN
iiclr-17757	681	49	]	]	PUNCT
iiclr-17757	681	50	,	,	PUNCT
iiclr-17757	681	51	at	at	ADP
iiclr-17757	681	52	3	3	NUM
iiclr-17757	681	53	-	-	SYM
iiclr-17757	681	54	30	30	NUM
iiclr-17757	681	55	(	(	PUNCT
iiclr-17757	681	56	limiting	limit	VERB
iiclr-17757	681	57	disclosure	disclosure	NOUN
iiclr-17757	681	58	to	to	ADP
iiclr-17757	681	59	section	section	NOUN
iiclr-17757	681	60	6110	6110	NUM
iiclr-17757	681	61	)	)	PUNCT
iiclr-17757	681	62	.	.	PUNCT
iiclr-17757	682	1	115	115	NUM
iiclr-17757	682	2	.	.	PUNCT
iiclr-17757	683	1	see	see	VERB
iiclr-17757	683	2	i.r.c	i.r.c	NOUN
iiclr-17757	683	3	.	.	PUNCT
iiclr-17757	684	1	§	§	PROPN
iiclr-17757	684	2	6110(a	6110(a	PROPN
iiclr-17757	684	3	)	)	PUNCT
iiclr-17757	684	4	(	(	PUNCT
iiclr-17757	684	5	2001	2001	NUM
iiclr-17757	684	6	)	)	PUNCT
iiclr-17757	684	7	;	;	PUNCT
iiclr-17757	684	8	see	see	VERB
iiclr-17757	684	9	generally	generally	ADV
iiclr-17757	684	10	treas	treas	PROPN
iiclr-17757	684	11	.	.	PUNCT
iiclr-17757	685	1	reg	reg	PROPN
iiclr-17757	685	2	.	.	PUNCT
iiclr-17757	686	1	§	§	PROPN
iiclr-17757	686	2	§	§	PROPN
iiclr-17757	686	3	301.6110	301.6110	PROPN
iiclr-17757	686	4	-	-	PUNCT
iiclr-17757	686	5	1(a	1(a	NUM
iiclr-17757	686	6	)	)	PUNCT
iiclr-17757	686	7	through	through	ADP
iiclr-17757	686	8	301.6110	301.6110	NUM
iiclr-17757	686	9	-	-	SYM
iiclr-17757	686	10	7	7	NUM
iiclr-17757	686	11	(	(	PUNCT
iiclr-17757	686	12	1963	1963	NUM
iiclr-17757	686	13	)	)	PUNCT
iiclr-17757	686	14	.	.	PUNCT
iiclr-17757	687	1	the	the	DET
iiclr-17757	687	2	secretary	secretary	NOUN
iiclr-17757	687	3	may	may	AUX
iiclr-17757	687	4	dispose	dispose	VERB
iiclr-17757	687	5	of	of	ADP
iiclr-17757	687	6	any	any	DET
iiclr-17757	687	7	general	general	ADJ
iiclr-17757	687	8	written	write	VERB
iiclr-17757	687	9	determination	determination	NOUN
iiclr-17757	687	10	or	or	CCONJ
iiclr-17757	687	11	backgroundfile	backgroundfile	NOUN
iiclr-17757	687	12	document	document	NOUN
iiclr-17757	687	13	three	three	NUM
iiclr-17757	687	14	years	year	NOUN
iiclr-17757	687	15	after	after	SCONJ
iiclr-17757	687	16	it	it	PRON
iiclr-17757	687	17	is	be	AUX
iiclr-17757	687	18	made	make	VERB
iiclr-17757	687	19	available	available	ADJ
iiclr-17757	687	20	for	for	ADP
iiclr-17757	687	21	public	public	ADJ
iiclr-17757	687	22	inspection	inspection	NOUN
iiclr-17757	687	23	but	but	CCONJ
iiclr-17757	687	24	not	not	PART
iiclr-17757	687	25	of	of	ADP
iiclr-17757	687	26	any	any	DET
iiclr-17757	687	27	reference	reference	NOUN
iiclr-17757	687	28	written	write	VERB
iiclr-17757	687	29	determinations	determination	NOUN
iiclr-17757	687	30	and	and	CCONJ
iiclr-17757	687	31	related	related	ADJ
iiclr-17757	687	32	background	background	NOUN
iiclr-17757	687	33	file	file	NOUN
iiclr-17757	687	34	documents	document	NOUN
iiclr-17757	687	35	.	.	PUNCT
iiclr-17757	688	1	see	see	VERB
iiclr-17757	688	2	i	i	PRON
iiclr-17757	688	3	d.	d.	PROPN
iiclr-17757	688	4	§	§	PROPN
iiclr-17757	688	5	6011	6011	NUM
iiclr-17757	688	6	(	(	PUNCT
iiclr-17757	688	7	k)(2	k)(2	NOUN
iiclr-17757	688	8	)	)	PUNCT
iiclr-17757	688	9	.	.	PUNCT
iiclr-17757	689	1	see	see	VERB
iiclr-17757	689	2	infra	infra	NOUN
iiclr-17757	689	3	note	note	VERB
iiclr-17757	689	4	116	116	NUM
iiclr-17757	689	5	for	for	ADP
iiclr-17757	689	6	definitions	definition	NOUN
iiclr-17757	689	7	of	of	ADP
iiclr-17757	689	8	italicized	italicize	VERB
iiclr-17757	689	9	terms	term	NOUN
iiclr-17757	689	10	.	.	PUNCT
iiclr-17757	690	1	the	the	DET
iiclr-17757	690	2	text	text	NOUN
iiclr-17757	690	3	of	of	ADP
iiclr-17757	690	4	any	any	DET
iiclr-17757	690	5	plrs	plrs	NOUN
iiclr-17757	690	6	open	open	NOUN
iiclr-17757	690	7	for	for	ADP
iiclr-17757	690	8	public	public	ADJ
iiclr-17757	690	9	inspection	inspection	NOUN
iiclr-17757	690	10	under	under	ADP
iiclr-17757	690	11	section	section	NOUN
iiclr-17757	690	12	6110	6110	NUM
iiclr-17757	690	13	is	be	AUX
iiclr-17757	690	14	located	locate	VERB
iiclr-17757	690	15	in	in	ADP
iiclr-17757	690	16	the	the	DET
iiclr-17757	690	17	reading	reading	NOUN
iiclr-17757	690	18	room	room	NOUN
iiclr-17757	690	19	at	at	ADP
iiclr-17757	690	20	the	the	DET
iiclr-17757	690	21	irs	irs	PROPN
iiclr-17757	690	22	national	national	ADJ
iiclr-17757	690	23	office	office	NOUN
iiclr-17757	690	24	.	.	PUNCT
iiclr-17757	691	1	see	see	VERB
iiclr-17757	691	2	treas	treas	PROPN
iiclr-17757	691	3	.	.	PUNCT
iiclr-17757	692	1	reg	reg	PROPN
iiclr-17757	692	2	.	.	PUNCT
iiclr-17757	693	1	§	§	PROPN
iiclr-17757	693	2	301.61	301.61	NUM
iiclr-17757	693	3	10	10	NUM
iiclr-17757	693	4	-	-	SYM
iiclr-17757	693	5	1(c)(1)-(3	1(c)(1)-(3	NUM
iiclr-17757	693	6	)	)	PUNCT
iiclr-17757	693	7	(	(	PUNCT
iiclr-17757	693	8	2001	2001	NUM
iiclr-17757	693	9	)	)	PUNCT
iiclr-17757	693	10	.	.	PUNCT
iiclr-17757	694	1	materials	material	NOUN
iiclr-17757	694	2	may	may	AUX
iiclr-17757	694	3	not	not	PART
iiclr-17757	694	4	be	be	AUX
iiclr-17757	694	5	removed	remove	VERB
iiclr-17757	694	6	from	from	ADP
iiclr-17757	694	7	the	the	DET
iiclr-17757	694	8	reading	read	VERB
iiclr-17757	694	9	rooms	room	NOUN
iiclr-17757	694	10	(	(	PUNCT
iiclr-17757	694	11	although	although	SCONJ
iiclr-17757	694	12	they	they	PRON
iiclr-17757	694	13	may	may	AUX
iiclr-17757	694	14	be	be	AUX
iiclr-17757	694	15	photocopied	photocopied	ADJ
iiclr-17757	694	16	)	)	PUNCT
iiclr-17757	694	17	.	.	PUNCT
iiclr-17757	695	1	see	see	VERB
iiclr-17757	695	2	i	i	PRON
iiclr-17757	695	3	d.	d.	PROPN
iiclr-17757	695	4	116	116	NUM
iiclr-17757	695	5	.	.	PUNCT
iiclr-17757	696	1	see	see	VERB
iiclr-17757	696	2	i.r.c	i.r.c	NOUN
iiclr-17757	696	3	.	.	PUNCT
iiclr-17757	697	1	§	§	PROPN
iiclr-17757	697	2	61	61	NUM
iiclr-17757	697	3	10(b)(1	10(b)(1	NUM
iiclr-17757	697	4	)	)	PUNCT
iiclr-17757	697	5	,	,	PUNCT
iiclr-17757	697	6	(	(	PUNCT
iiclr-17757	697	7	3	3	X
iiclr-17757	697	8	)	)	PUNCT
iiclr-17757	697	9	(	(	PUNCT
iiclr-17757	697	10	2001	2001	NUM
iiclr-17757	697	11	)	)	PUNCT
iiclr-17757	697	12	;	;	PUNCT
iiclr-17757	698	1	treas	treas	PROPN
iiclr-17757	698	2	.	.	PUNCT
iiclr-17757	699	1	reg	reg	PROPN
iiclr-17757	699	2	.	.	PUNCT
iiclr-17757	700	1	§	§	PROPN
iiclr-17757	700	2	301.6110	301.6110	NUM
iiclr-17757	700	3	-	-	PUNCT
iiclr-17757	700	4	2(a	2(a	NUM
iiclr-17757	700	5	)	)	PUNCT
iiclr-17757	700	6	(	(	PUNCT
iiclr-17757	700	7	2001	2001	NUM
iiclr-17757	700	8	)	)	PUNCT
iiclr-17757	700	9	.	.	PUNCT
iiclr-17757	701	1	they	they	PRON
iiclr-17757	701	2	can	can	AUX
iiclr-17757	701	3	be	be	AUX
iiclr-17757	701	4	classified	classify	VERB
iiclr-17757	701	5	as	as	ADP
iiclr-17757	701	6	either	either	DET
iiclr-17757	701	7	reference	reference	NOUN
iiclr-17757	701	8	or	or	CCONJ
iiclr-17757	701	9	general	general	ADJ
iiclr-17757	701	10	written	write	VERB
iiclr-17757	701	11	determinations	determination	NOUN
iiclr-17757	701	12	.	.	PUNCT
iiclr-17757	702	1	"	"	PUNCT
iiclr-17757	702	2	a	a	DET
iiclr-17757	702	3	reference	reference	NOUN
iiclr-17757	702	4	written	write	VERB
iiclr-17757	702	5	determination	determination	NOUN
iiclr-17757	702	6	is	be	AUX
iiclr-17757	702	7	a	a	DET
iiclr-17757	702	8	written	write	VERB
iiclr-17757	702	9	determination	determination	NOUN
iiclr-17757	702	10	that	that	SCONJ
iiclr-17757	702	11	the	the	DET
iiclr-17757	702	12	secretary	secretary	NOUN
iiclr-17757	702	13	deems	deem	VERB
iiclr-17757	702	14	to	to	PART
iiclr-17757	702	15	have	have	VERB
iiclr-17757	702	16	significant	significant	ADJ
iiclr-17757	702	17	reference	reference	NOUN
iiclr-17757	702	18	2002	2002	NUM
iiclr-17757	702	19	]	]	X
iiclr-17757	703	1	ind	ind	NOUN
iiclr-17757	703	2	.	.	PUNCT
iiclr-17757	704	1	int'l	int'l	PROPN
iiclr-17757	704	2	&	&	CCONJ
iiclr-17757	704	3	comp	comp	PROPN
iiclr-17757	704	4	.	.	PUNCT
iiclr-17757	705	1	l.	l.	PROPN
iiclr-17757	705	2	rev	rev	PROPN
iiclr-17757	705	3	.	.	PROPN
iiclr-17757	705	4	section	section	PROPN
iiclr-17757	705	5	6110	6110	NUM
iiclr-17757	705	6	do	do	AUX
iiclr-17757	705	7	not	not	PART
iiclr-17757	705	8	apply	apply	VERB
iiclr-17757	705	9	to	to	ADP
iiclr-17757	705	10	confidential	confidential	ADJ
iiclr-17757	705	11	information	information	NOUN
iiclr-17757	705	12	arising	arise	VERB
iiclr-17757	705	13	under	under	ADP
iiclr-17757	705	14	a	a	DET
iiclr-17757	705	15	treaty	treaty	NOUN
iiclr-17757	705	16	obligation	obligation	NOUN
iiclr-17757	705	17	or	or	CCONJ
iiclr-17757	705	18	related	relate	VERB
iiclr-17757	705	19	to	to	ADP
iiclr-17757	705	20	applications	application	NOUN
iiclr-17757	705	21	of	of	ADP
iiclr-17757	705	22	organizations	organization	NOUN
iiclr-17757	705	23	for	for	ADP
iiclr-17757	705	24	tax	tax	NOUN
iiclr-17757	705	25	-	-	PUNCT
iiclr-17757	705	26	exempt	exempt	ADJ
iiclr-17757	705	27	status	status	NOUN
iiclr-17757	705	28	.	.	PUNCT
iiclr-17757	706	1	1	1	NUM
iiclr-17757	706	2	7	7	NUM
iiclr-17757	706	3	per	per	ADP
iiclr-17757	706	4	subsection	subsection	NOUN
iiclr-17757	706	5	c	c	PROPN
iiclr-17757	706	6	of	of	ADP
iiclr-17757	706	7	section	section	NOUN
iiclr-17757	706	8	6110	6110	NUM
iiclr-17757	706	9	,	,	PUNCT
iiclr-17757	706	10	before	before	ADP
iiclr-17757	706	11	making	make	VERB
iiclr-17757	706	12	information	information	NOUN
iiclr-17757	706	13	available	available	ADJ
iiclr-17757	706	14	for	for	ADP
iiclr-17757	706	15	public	public	ADJ
iiclr-17757	706	16	review	review	NOUN
iiclr-17757	706	17	,	,	PUNCT
iiclr-17757	706	18	the	the	DET
iiclr-17757	706	19	secretary	secretary	NOUN
iiclr-17757	706	20	must	must	AUX
iiclr-17757	706	21	redact	redact	VERB
iiclr-17757	706	22	identifying	identify	VERB
iiclr-17757	706	23	information,"8	information,"8	X
iiclr-17757	706	24	classified	classify	VERB
iiclr-17757	706	25	information	information	NOUN
iiclr-17757	706	26	,	,	PUNCT
iiclr-17757	706	27	"	"	PUNCT
iiclr-17757	706	28	9	9	NUM
iiclr-17757	706	29	specifically	specifically	ADV
iiclr-17757	706	30	exempted	exempt	VERB
iiclr-17757	706	31	information	information	NOUN
iiclr-17757	706	32	,	,	PUNCT
iiclr-17757	706	33	20	20	NUM
iiclr-17757	706	34	certain	certain	ADJ
iiclr-17757	706	35	business	business	NOUN
iiclr-17757	706	36	information	information	NOUN
iiclr-17757	706	37	,	,	PUNCT
iiclr-17757	706	38	2	2	NUM
iiclr-17757	706	39	'	'	PART
iiclr-17757	706	40	private	private	ADJ
iiclr-17757	706	41	information	information	NOUN
iiclr-17757	706	42	,	,	PUNCT
iiclr-17757	706	43	'	'	PUNCT
iiclr-17757	706	44	22	22	NUM
iiclr-17757	706	45	financial	financial	ADJ
iiclr-17757	706	46	institution	institution	NOUN
iiclr-17757	706	47	regulation	regulation	NOUN
iiclr-17757	706	48	information,2	information,2	VERB
iiclr-17757	706	49	3	3	NUM
iiclr-17757	706	50	and	and	CCONJ
iiclr-17757	706	51	geological	geological	ADJ
iiclr-17757	706	52	and	and	CCONJ
iiclr-17757	706	53	geophysical	geophysical	ADJ
iiclr-17757	706	54	information	information	NOUN
iiclr-17757	706	55	and	and	CCONJ
iiclr-17757	706	56	data	datum	NOUN
iiclr-17757	706	57	.	.	PUNCT
iiclr-17757	706	58	'24	'24	NUM
iiclr-17757	707	1	the	the	DET
iiclr-17757	707	2	secretary	secretary	NOUN
iiclr-17757	707	3	shall	shall	AUX
iiclr-17757	707	4	determine	determine	VERB
iiclr-17757	707	5	the	the	DET
iiclr-17757	707	6	extent	extent	NOUN
iiclr-17757	707	7	of	of	ADP
iiclr-17757	707	8	the	the	DET
iiclr-17757	707	9	deletions	deletion	NOUN
iiclr-17757	707	10	and	and	CCONJ
iiclr-17757	707	11	is	be	AUX
iiclr-17757	707	12	not	not	PART
iiclr-17757	707	13	liable	liable	ADJ
iiclr-17757	707	14	for	for	ADP
iiclr-17757	707	15	failing	fail	VERB
iiclr-17757	707	16	to	to	PART
iiclr-17757	707	17	make	make	VERB
iiclr-17757	707	18	them	they	PRON
iiclr-17757	707	19	unless	unless	SCONJ
iiclr-17757	707	20	the	the	DET
iiclr-17757	707	21	omission	omission	NOUN
iiclr-17757	707	22	is	be	AUX
iiclr-17757	707	23	intentional	intentional	ADJ
iiclr-17757	707	24	or	or	CCONJ
iiclr-17757	707	25	willful	willful	ADJ
iiclr-17757	707	26	,	,	PUNCT
iiclr-17757	707	27	or	or	CCONJ
iiclr-17757	707	28	the	the	DET
iiclr-17757	707	29	deletions	deletion	NOUN
iiclr-17757	707	30	were	be	AUX
iiclr-17757	707	31	either	either	CCONJ
iiclr-17757	707	32	affirmatively	affirmatively	ADV
iiclr-17757	707	33	agreed	agree	VERB
iiclr-17757	707	34	to	to	ADP
iiclr-17757	707	35	or	or	CCONJ
iiclr-17757	707	36	court	court	NOUN
iiclr-17757	707	37	ordered	order	VERB
iiclr-17757	707	38	.	.	PUNCT
iiclr-17757	708	1	2	2	NUM
iiclr-17757	708	2	'	'	PUNCT
iiclr-17757	708	3	upon	upon	SCONJ
iiclr-17757	708	4	issuing	issue	VERB
iiclr-17757	708	5	a	a	DET
iiclr-17757	708	6	written	write	VERB
iiclr-17757	708	7	determination	determination	NOUN
iiclr-17757	708	8	or	or	CCONJ
iiclr-17757	708	9	background	background	NOUN
iiclr-17757	708	10	file	file	NOUN
iiclr-17757	708	11	document	document	NOUN
iiclr-17757	708	12	,	,	PUNCT
iiclr-17757	708	13	the	the	DET
iiclr-17757	708	14	secretary	secretary	NOUN
iiclr-17757	708	15	must	must	AUX
iiclr-17757	708	16	mail	mail	VERB
iiclr-17757	708	17	a	a	DET
iiclr-17757	708	18	notice	notice	NOUN
iiclr-17757	708	19	of	of	ADP
iiclr-17757	708	20	intention	intention	NOUN
iiclr-17757	708	21	to	to	PART
iiclr-17757	708	22	disclose	disclose	VERB
iiclr-17757	708	23	to	to	ADP
iiclr-17757	708	24	any	any	DET
iiclr-17757	708	25	person	person	NOUN
iiclr-17757	708	26	about	about	ADP
iiclr-17757	708	27	value	value	NOUN
iiclr-17757	708	28	.	.	PUNCT
iiclr-17757	708	29	"	"	PUNCT
iiclr-17757	708	30	i.r.c	i.r.c	NOUN
iiclr-17757	708	31	.	.	PUNCT
iiclr-17757	709	1	§	§	PROPN
iiclr-17757	709	2	61	61	NUM
iiclr-17757	709	3	10(b)(2)(c	10(b)(2)(c	NUM
iiclr-17757	709	4	)	)	PUNCT
iiclr-17757	709	5	.	.	PUNCT
iiclr-17757	710	1	a	a	DET
iiclr-17757	710	2	"	"	PUNCT
iiclr-17757	710	3	general	general	ADJ
iiclr-17757	710	4	written	write	VERB
iiclr-17757	710	5	determination	determination	NOUN
iiclr-17757	710	6	"	"	PUNCT
iiclr-17757	710	7	is	be	AUX
iiclr-17757	710	8	any	any	DET
iiclr-17757	710	9	written	write	VERB
iiclr-17757	710	10	determination	determination	NOUN
iiclr-17757	710	11	other	other	ADJ
iiclr-17757	710	12	than	than	ADP
iiclr-17757	710	13	a	a	DET
iiclr-17757	710	14	reference	reference	NOUN
iiclr-17757	710	15	written	write	VERB
iiclr-17757	710	16	determination	determination	NOUN
iiclr-17757	710	17	.	.	PUNCT
iiclr-17757	711	1	i	i	PRON
iiclr-17757	711	2	d.	d.	PROPN
iiclr-17757	711	3	§	§	PROPN
iiclr-17757	711	4	61	61	NUM
iiclr-17757	711	5	10(b)(3)(b	10(b)(3)(b	NUM
iiclr-17757	711	6	)	)	PUNCT
iiclr-17757	711	7	.	.	PUNCT
iiclr-17757	712	1	a	a	DET
iiclr-17757	712	2	"	"	PUNCT
iiclr-17757	712	3	background	background	NOUN
iiclr-17757	712	4	file	file	NOUN
iiclr-17757	712	5	document	document	NOUN
iiclr-17757	712	6	"	"	PUNCT
iiclr-17757	712	7	includes	include	VERB
iiclr-17757	712	8	the	the	DET
iiclr-17757	712	9	request	request	NOUN
iiclr-17757	712	10	for	for	ADP
iiclr-17757	712	11	the	the	DET
iiclr-17757	712	12	determination	determination	NOUN
iiclr-17757	712	13	,	,	PUNCT
iiclr-17757	712	14	material	material	NOUN
iiclr-17757	712	15	submitted	submit	VERB
iiclr-17757	712	16	in	in	ADP
iiclr-17757	712	17	support	support	NOUN
iiclr-17757	712	18	of	of	ADP
iiclr-17757	712	19	the	the	DET
iiclr-17757	712	20	request	request	NOUN
iiclr-17757	712	21	,	,	PUNCT
iiclr-17757	712	22	and	and	CCONJ
iiclr-17757	712	23	communication	communication	NOUN
iiclr-17757	712	24	,	,	PUNCT
iiclr-17757	712	25	written	write	VERB
iiclr-17757	712	26	or	or	CCONJ
iiclr-17757	712	27	otherwise	otherwise	ADV
iiclr-17757	712	28	between	between	ADP
iiclr-17757	712	29	the	the	DET
iiclr-17757	712	30	irs	irs	PROPN
iiclr-17757	712	31	and	and	CCONJ
iiclr-17757	712	32	those	those	PRON
iiclr-17757	712	33	outside	outside	ADP
iiclr-17757	712	34	of	of	ADP
iiclr-17757	712	35	the	the	DET
iiclr-17757	712	36	irs	irs	PROPN
iiclr-17757	712	37	in	in	ADP
iiclr-17757	712	38	connection	connection	NOUN
iiclr-17757	712	39	with	with	ADP
iiclr-17757	712	40	the	the	DET
iiclr-17757	712	41	determination	determination	NOUN
iiclr-17757	712	42	.	.	PUNCT
iiclr-17757	713	1	i	i	PRON
iiclr-17757	713	2	d.	d.	PROPN
iiclr-17757	713	3	§	§	PROPN
iiclr-17757	713	4	61	61	NUM
iiclr-17757	713	5	10(b)(2	10(b)(2	NUM
iiclr-17757	713	6	)	)	PUNCT
iiclr-17757	713	7	.	.	PUNCT
iiclr-17757	714	1	when	when	SCONJ
iiclr-17757	714	2	a	a	DET
iiclr-17757	714	3	written	write	VERB
iiclr-17757	714	4	determination	determination	NOUN
iiclr-17757	714	5	is	be	AUX
iiclr-17757	714	6	open	open	ADJ
iiclr-17757	714	7	for	for	ADP
iiclr-17757	714	8	public	public	ADJ
iiclr-17757	714	9	inspection	inspection	NOUN
iiclr-17757	714	10	,	,	PUNCT
iiclr-17757	714	11	upon	upon	SCONJ
iiclr-17757	714	12	written	write	VERB
iiclr-17757	714	13	request	request	NOUN
iiclr-17757	714	14	,	,	PUNCT
iiclr-17757	714	15	the	the	DET
iiclr-17757	714	16	secretary	secretary	NOUN
iiclr-17757	714	17	also	also	ADV
iiclr-17757	714	18	makes	make	VERB
iiclr-17757	714	19	any	any	DET
iiclr-17757	714	20	background	background	NOUN
iiclr-17757	714	21	file	file	NOUN
iiclr-17757	714	22	document	document	NOUN
iiclr-17757	714	23	relating	relate	VERB
iiclr-17757	714	24	to	to	ADP
iiclr-17757	714	25	the	the	DET
iiclr-17757	714	26	written	write	VERB
iiclr-17757	714	27	determination	determination	NOUN
iiclr-17757	714	28	available	available	ADJ
iiclr-17757	714	29	to	to	ADP
iiclr-17757	714	30	the	the	DET
iiclr-17757	714	31	requestor	requestor	NOUN
iiclr-17757	714	32	.	.	PUNCT
iiclr-17757	715	1	i	i	PRON
iiclr-17757	715	2	d.	d.	PROPN
iiclr-17757	715	3	§	§	PROPN
iiclr-17757	715	4	6110(e	6110(e	PROPN
iiclr-17757	715	5	)	)	PUNCT
iiclr-17757	715	6	.	.	PUNCT
iiclr-17757	716	1	117	117	NUM
iiclr-17757	716	2	.	.	PUNCT
iiclr-17757	716	3	see	see	VERB
iiclr-17757	716	4	generally	generally	ADV
iiclr-17757	716	5	i.r.c	i.r.c	NOUN
iiclr-17757	716	6	.	.	PUNCT
iiclr-17757	717	1	§	§	PROPN
iiclr-17757	717	2	6110(l)(1	6110(l)(1	NUM
iiclr-17757	717	3	)	)	PUNCT
iiclr-17757	717	4	(	(	PUNCT
iiclr-17757	717	5	2001	2001	NUM
iiclr-17757	717	6	)	)	PUNCT
iiclr-17757	717	7	(	(	PUNCT
iiclr-17757	717	8	excluding	exclude	VERB
iiclr-17757	717	9	information	information	NOUN
iiclr-17757	717	10	in	in	ADP
iiclr-17757	717	11	sections	section	NOUN
iiclr-17757	717	12	6104	6104	NUM
iiclr-17757	717	13	and	and	CCONJ
iiclr-17757	717	14	6105	6105	NUM
iiclr-17757	717	15	from	from	ADP
iiclr-17757	717	16	disclosure	disclosure	NOUN
iiclr-17757	717	17	)	)	PUNCT
iiclr-17757	717	18	;	;	PUNCT
iiclr-17757	717	19	i.r.c	i.r.c	NOUN
iiclr-17757	717	20	.	.	PUNCT
iiclr-17757	718	1	§	§	PROPN
iiclr-17757	718	2	6104	6104	NUM
iiclr-17757	718	3	(	(	PUNCT
iiclr-17757	718	4	2001	2001	NUM
iiclr-17757	718	5	)	)	PUNCT
iiclr-17757	718	6	(	(	PUNCT
iiclr-17757	718	7	providing	provide	VERB
iiclr-17757	718	8	separate	separate	ADJ
iiclr-17757	718	9	rules	rule	NOUN
iiclr-17757	718	10	for	for	ADP
iiclr-17757	718	11	publicity	publicity	NOUN
iiclr-17757	718	12	of	of	ADP
iiclr-17757	718	13	organizations	organization	NOUN
iiclr-17757	718	14	'	'	PART
iiclr-17757	718	15	applications	application	NOUN
iiclr-17757	718	16	for	for	ADP
iiclr-17757	718	17	tax	tax	NOUN
iiclr-17757	718	18	-	-	PUNCT
iiclr-17757	718	19	exempt	exempt	ADJ
iiclr-17757	718	20	status	status	NOUN
iiclr-17757	718	21	under	under	ADP
iiclr-17757	718	22	sections	section	NOUN
iiclr-17757	718	23	501(a	501(a	NUM
iiclr-17757	718	24	)	)	PUNCT
iiclr-17757	718	25	or	or	CCONJ
iiclr-17757	718	26	527	527	NUM
iiclr-17757	718	27	)	)	PUNCT
iiclr-17757	718	28	;	;	PUNCT
iiclr-17757	718	29	i.r.c	i.r.c	NOUN
iiclr-17757	718	30	.	.	PUNCT
iiclr-17757	719	1	§	§	PROPN
iiclr-17757	719	2	6105	6105	NUM
iiclr-17757	719	3	(	(	PUNCT
iiclr-17757	719	4	2001	2001	NUM
iiclr-17757	719	5	)	)	PUNCT
iiclr-17757	719	6	(	(	PUNCT
iiclr-17757	719	7	"	"	PUNCT
iiclr-17757	719	8	tax	tax	NOUN
iiclr-17757	719	9	convention	convention	NOUN
iiclr-17757	719	10	[	[	X
iiclr-17757	719	11	generally	generally	ADV
iiclr-17757	719	12	defined	define	VERB
iiclr-17757	719	13	as	as	ADP
iiclr-17757	719	14	any	any	DET
iiclr-17757	719	15	agreement	agreement	NOUN
iiclr-17757	719	16	entered	enter	VERB
iiclr-17757	719	17	into	into	ADP
iiclr-17757	719	18	with	with	ADP
iiclr-17757	719	19	the	the	DET
iiclr-17757	719	20	competent	competent	ADJ
iiclr-17757	719	21	authority	authority	NOUN
iiclr-17757	719	22	of	of	ADP
iiclr-17757	719	23	a	a	DET
iiclr-17757	719	24	foreign	foreign	ADJ
iiclr-17757	719	25	government	government	NOUN
iiclr-17757	719	26	pursuant	pursuant	ADJ
iiclr-17757	719	27	to	to	ADP
iiclr-17757	719	28	a	a	DET
iiclr-17757	719	29	tax	tax	NOUN
iiclr-17757	719	30	convention	convention	NOUN
iiclr-17757	719	31	]	]	PUNCT
iiclr-17757	719	32	information	information	NOUN
iiclr-17757	719	33	shall	shall	AUX
iiclr-17757	719	34	not	not	PART
iiclr-17757	719	35	be	be	AUX
iiclr-17757	719	36	disclosed	disclose	VERB
iiclr-17757	719	37	.	.	PUNCT
iiclr-17757	720	1	"	"	PUNCT
iiclr-17757	720	2	)	)	PUNCT
iiclr-17757	720	3	.	.	PUNCT
iiclr-17757	721	1	118	118	NUM
iiclr-17757	721	2	.	.	PUNCT
iiclr-17757	722	1	see	see	VERB
iiclr-17757	722	2	treas	treas	PROPN
iiclr-17757	722	3	.	.	PUNCT
iiclr-17757	723	1	reg	reg	PROPN
iiclr-17757	723	2	.	.	PUNCT
iiclr-17757	724	1	§	§	PROPN
iiclr-17757	724	2	301.6110	301.6110	NUM
iiclr-17757	724	3	-	-	SYM
iiclr-17757	724	4	3	3	NUM
iiclr-17757	724	5	(	(	PUNCT
iiclr-17757	724	6	2001	2001	NUM
iiclr-17757	724	7	)	)	PUNCT
iiclr-17757	724	8	.	.	PUNCT
iiclr-17757	725	1	examples	example	NOUN
iiclr-17757	725	2	of	of	ADP
iiclr-17757	725	3	identifying	identify	VERB
iiclr-17757	725	4	information	information	NOUN
iiclr-17757	725	5	that	that	PRON
iiclr-17757	725	6	is	be	AUX
iiclr-17757	725	7	deleted	delete	VERB
iiclr-17757	725	8	are	be	AUX
iiclr-17757	725	9	the	the	DET
iiclr-17757	725	10	names	name	NOUN
iiclr-17757	725	11	and	and	CCONJ
iiclr-17757	725	12	addresses	address	NOUN
iiclr-17757	725	13	of	of	ADP
iiclr-17757	725	14	the	the	DET
iiclr-17757	725	15	person	person	NOUN
iiclr-17757	725	16	to	to	PART
iiclr-17757	725	17	whom	whom	PRON
iiclr-17757	725	18	the	the	DET
iiclr-17757	725	19	determination	determination	NOUN
iiclr-17757	725	20	pertains	pertain	VERB
iiclr-17757	725	21	.	.	PUNCT
iiclr-17757	726	1	see	see	VERB
iiclr-17757	726	2	i	i	PRON
iiclr-17757	726	3	d.	d.	PROPN
iiclr-17757	726	4	information	information	PROPN
iiclr-17757	726	5	is	be	AUX
iiclr-17757	726	6	considered	consider	VERB
iiclr-17757	726	7	to	to	PART
iiclr-17757	726	8	identify	identify	VERB
iiclr-17757	726	9	a	a	DET
iiclr-17757	726	10	person	person	NOUN
iiclr-17757	726	11	if	if	SCONJ
iiclr-17757	726	12	a	a	DET
iiclr-17757	726	13	reasonable	reasonable	ADJ
iiclr-17757	726	14	person	person	NOUN
iiclr-17757	726	15	who	who	PRON
iiclr-17757	726	16	is	be	AUX
iiclr-17757	726	17	generally	generally	ADV
iiclr-17757	726	18	knowledgeable	knowledgeable	ADJ
iiclr-17757	726	19	about	about	ADP
iiclr-17757	726	20	a	a	DET
iiclr-17757	726	21	community	community	NOUN
iiclr-17757	726	22	could	could	AUX
iiclr-17757	726	23	identify	identify	VERB
iiclr-17757	726	24	the	the	DET
iiclr-17757	726	25	person	person	NOUN
iiclr-17757	726	26	based	base	VERB
iiclr-17757	726	27	on	on	ADP
iiclr-17757	726	28	the	the	DET
iiclr-17757	726	29	information	information	NOUN
iiclr-17757	726	30	available	available	ADJ
iiclr-17757	726	31	when	when	SCONJ
iiclr-17757	726	32	the	the	DET
iiclr-17757	726	33	ruling	ruling	NOUN
iiclr-17757	726	34	is	be	AUX
iiclr-17757	726	35	disclosed	disclose	VERB
iiclr-17757	726	36	as	as	ADV
iiclr-17757	726	37	well	well	ADV
iiclr-17757	726	38	as	as	ADP
iiclr-17757	726	39	the	the	DET
iiclr-17757	726	40	information	information	NOUN
iiclr-17757	726	41	that	that	PRON
iiclr-17757	726	42	will	will	AUX
iiclr-17757	726	43	be	be	AUX
iiclr-17757	726	44	made	make	VERB
iiclr-17757	726	45	available	available	ADJ
iiclr-17757	726	46	reasonably	reasonably	ADV
iiclr-17757	726	47	thereafter	thereafter	ADV
iiclr-17757	726	48	.	.	PUNCT
iiclr-17757	727	1	see	see	VERB
iiclr-17757	727	2	saltzman	saltzman	PROPN
iiclr-17757	727	3	,	,	PUNCT
iiclr-17757	727	4	supra	supra	PROPN
iiclr-17757	727	5	note	note	PROPN
iiclr-17757	727	6	15,1	15,1	PROPN
iiclr-17757	727	7	3.03[3][c	3.03[3][c	NUM
iiclr-17757	727	8	]	]	PUNCT
iiclr-17757	727	9	,	,	PUNCT
iiclr-17757	727	10	at	at	ADP
iiclr-17757	727	11	3	3	NUM
iiclr-17757	727	12	-	-	SYM
iiclr-17757	727	13	32	32	NUM
iiclr-17757	727	14	(	(	PUNCT
iiclr-17757	727	15	citing	cite	VERB
iiclr-17757	727	16	treas	treas	PROPN
iiclr-17757	727	17	.	.	PUNCT
iiclr-17757	728	1	reg	reg	PROPN
iiclr-17757	728	2	.	.	PUNCT
iiclr-17757	729	1	§	§	PROPN
iiclr-17757	729	2	301.61103(a)(1	301.61103(a)(1	PROPN
iiclr-17757	729	3	)	)	PUNCT
iiclr-17757	729	4	(	(	PUNCT
iiclr-17757	729	5	2001	2001	NUM
iiclr-17757	729	6	)	)	PUNCT
iiclr-17757	729	7	)	)	PUNCT
iiclr-17757	729	8	;	;	PUNCT
iiclr-17757	729	9	gen	gen	PROPN
iiclr-17757	729	10	.	.	PROPN
iiclr-17757	729	11	explan	explan	PROPN
iiclr-17757	729	12	.	.	PUNCT
iiclr-17757	730	1	of	of	ADP
iiclr-17757	730	2	the	the	DET
iiclr-17757	730	3	tax	tax	NOUN
iiclr-17757	730	4	reform	reform	NOUN
iiclr-17757	730	5	act	act	NOUN
iiclr-17757	730	6	of	of	ADP
iiclr-17757	730	7	1976	1976	NUM
iiclr-17757	730	8	,	,	PUNCT
iiclr-17757	730	9	supra	supra	PROPN
iiclr-17757	730	10	note	note	VERB
iiclr-17757	730	11	102	102	NUM
iiclr-17757	730	12	,	,	PUNCT
iiclr-17757	730	13	at	at	ADP
iiclr-17757	730	14	1,315	1,315	NUM
iiclr-17757	730	15	.	.	PUNCT
iiclr-17757	731	1	119	119	NUM
iiclr-17757	731	2	.	.	PUNCT
iiclr-17757	732	1	see	see	VERB
iiclr-17757	732	2	treas	treas	PROPN
iiclr-17757	732	3	.	.	PUNCT
iiclr-17757	733	1	reg	reg	PROPN
iiclr-17757	733	2	.	.	PUNCT
iiclr-17757	734	1	§	§	PROPN
iiclr-17757	734	2	301.6110	301.6110	NUM
iiclr-17757	734	3	-	-	PUNCT
iiclr-17757	734	4	3(a)(2	3(a)(2	NUM
iiclr-17757	734	5	)	)	PUNCT
iiclr-17757	734	6	(	(	PUNCT
iiclr-17757	734	7	2001	2001	NUM
iiclr-17757	734	8	)	)	PUNCT
iiclr-17757	734	9	.	.	PUNCT
iiclr-17757	735	1	classified	classify	VERB
iiclr-17757	735	2	information	information	NOUN
iiclr-17757	735	3	that	that	PRON
iiclr-17757	735	4	is	be	AUX
iiclr-17757	735	5	deleted	delete	VERB
iiclr-17757	735	6	is	be	AUX
iiclr-17757	735	7	specifically	specifically	ADV
iiclr-17757	735	8	authorized	authorize	VERB
iiclr-17757	735	9	(	(	PUNCT
iiclr-17757	735	10	such	such	ADJ
iiclr-17757	735	11	as	as	ADP
iiclr-17757	735	12	in	in	ADP
iiclr-17757	735	13	an	an	DET
iiclr-17757	735	14	executive	executive	ADJ
iiclr-17757	735	15	order	order	NOUN
iiclr-17757	735	16	)	)	PUNCT
iiclr-17757	735	17	to	to	PART
iiclr-17757	735	18	be	be	AUX
iiclr-17757	735	19	confidential	confidential	ADJ
iiclr-17757	735	20	in	in	ADP
iiclr-17757	735	21	the	the	DET
iiclr-17757	735	22	interest	interest	NOUN
iiclr-17757	735	23	of	of	ADP
iiclr-17757	735	24	national	national	ADJ
iiclr-17757	735	25	defense	defense	NOUN
iiclr-17757	735	26	or	or	CCONJ
iiclr-17757	735	27	foreign	foreign	ADJ
iiclr-17757	735	28	policy	policy	NOUN
iiclr-17757	735	29	.	.	PUNCT
iiclr-17757	736	1	see	see	VERB
iiclr-17757	736	2	i	i	PRON
iiclr-17757	736	3	d.	d.	PROPN
iiclr-17757	736	4	120	120	NUM
iiclr-17757	736	5	.	.	PUNCT
iiclr-17757	737	1	see	see	VERB
iiclr-17757	737	2	treas	treas	PROPN
iiclr-17757	737	3	.	.	PUNCT
iiclr-17757	738	1	reg	reg	PROPN
iiclr-17757	738	2	.	.	PUNCT
iiclr-17757	739	1	§	§	PROPN
iiclr-17757	739	2	301.6110	301.6110	PROPN
iiclr-17757	739	3	-	-	SYM
iiclr-17757	739	4	3(a)(3	3(a)(3	NUM
iiclr-17757	739	5	)	)	PUNCT
iiclr-17757	739	6	(	(	PUNCT
iiclr-17757	739	7	2001	2001	NUM
iiclr-17757	739	8	)	)	PUNCT
iiclr-17757	739	9	.	.	PUNCT
iiclr-17757	740	1	specifically	specifically	ADV
iiclr-17757	740	2	exempted	exempt	VERB
iiclr-17757	740	3	information	information	NOUN
iiclr-17757	740	4	pertains	pertain	NOUN
iiclr-17757	740	5	to	to	PART
iiclr-17757	740	6	information	information	NOUN
iiclr-17757	740	7	specifically	specifically	ADV
iiclr-17757	740	8	exempted	exempt	VERB
iiclr-17757	740	9	from	from	ADP
iiclr-17757	740	10	disclosure	disclosure	NOUN
iiclr-17757	740	11	by	by	ADP
iiclr-17757	740	12	a	a	DET
iiclr-17757	740	13	statute	statute	NOUN
iiclr-17757	740	14	applicable	applicable	ADJ
iiclr-17757	740	15	to	to	ADP
iiclr-17757	740	16	the	the	DET
iiclr-17757	740	17	irs	irs	PROPN
iiclr-17757	740	18	.	.	PUNCT
iiclr-17757	741	1	see	see	VERB
iiclr-17757	741	2	i	i	PRON
iiclr-17757	741	3	d.	d.	PROPN
iiclr-17757	741	4	121	121	NUM
iiclr-17757	741	5	.	.	PUNCT
iiclr-17757	742	1	see	see	VERB
iiclr-17757	742	2	treas	treas	PROPN
iiclr-17757	742	3	.	.	PUNCT
iiclr-17757	743	1	reg	reg	PROPN
iiclr-17757	743	2	.	.	PUNCT
iiclr-17757	744	1	§	§	PROPN
iiclr-17757	744	2	301.6110	301.6110	PROPN
iiclr-17757	744	3	-	-	SYM
iiclr-17757	744	4	3(a)(4	3(a)(4	NUM
iiclr-17757	744	5	)	)	PUNCT
iiclr-17757	744	6	(	(	PUNCT
iiclr-17757	744	7	2001	2001	NUM
iiclr-17757	744	8	)	)	PUNCT
iiclr-17757	744	9	.	.	PUNCT
iiclr-17757	745	1	examples	example	NOUN
iiclr-17757	745	2	of	of	ADP
iiclr-17757	745	3	redacted	redact	VERB
iiclr-17757	745	4	business	business	NOUN
iiclr-17757	745	5	information	information	NOUN
iiclr-17757	745	6	include	include	VERB
iiclr-17757	745	7	:	:	PUNCT
iiclr-17757	745	8	trade	trade	NOUN
iiclr-17757	745	9	secrets	secret	NOUN
iiclr-17757	745	10	and	and	CCONJ
iiclr-17757	745	11	privileged	privileged	ADJ
iiclr-17757	745	12	or	or	CCONJ
iiclr-17757	745	13	confidential	confidential	ADJ
iiclr-17757	745	14	commercial	commercial	ADJ
iiclr-17757	745	15	or	or	CCONJ
iiclr-17757	745	16	financial	financial	ADJ
iiclr-17757	745	17	information	information	NOUN
iiclr-17757	745	18	.	.	PUNCT
iiclr-17757	746	1	see	see	VERB
iiclr-17757	746	2	i	i	PRON
iiclr-17757	746	3	d.	d.	PROPN
iiclr-17757	746	4	122	122	NUM
iiclr-17757	746	5	.	.	PUNCT
iiclr-17757	747	1	see	see	VERB
iiclr-17757	747	2	treas	treas	PROPN
iiclr-17757	747	3	.	.	PUNCT
iiclr-17757	748	1	reg	reg	PROPN
iiclr-17757	748	2	.	.	PUNCT
iiclr-17757	749	1	§	§	PROPN
iiclr-17757	749	2	301.6110	301.6110	PROPN
iiclr-17757	749	3	-	-	SYM
iiclr-17757	749	4	3(a)(5	3(a)(5	NUM
iiclr-17757	749	5	)	)	PUNCT
iiclr-17757	749	6	(	(	PUNCT
iiclr-17757	749	7	2001	2001	NUM
iiclr-17757	749	8	)	)	PUNCT
iiclr-17757	749	9	.	.	PUNCT
iiclr-17757	750	1	private	private	ADJ
iiclr-17757	750	2	information	information	NOUN
iiclr-17757	750	3	is	be	AUX
iiclr-17757	750	4	information	information	NOUN
iiclr-17757	750	5	that	that	SCONJ
iiclr-17757	750	6	,	,	PUNCT
iiclr-17757	750	7	if	if	SCONJ
iiclr-17757	750	8	disclosed	disclose	VERB
iiclr-17757	750	9	,	,	PUNCT
iiclr-17757	750	10	a	a	DET
iiclr-17757	750	11	"	"	PUNCT
iiclr-17757	750	12	clearly	clearly	ADV
iiclr-17757	750	13	unwarranted	unwarranted	ADJ
iiclr-17757	750	14	invasion	invasion	NOUN
iiclr-17757	750	15	of	of	ADP
iiclr-17757	750	16	personal	personal	ADJ
iiclr-17757	750	17	privacy	privacy	NOUN
iiclr-17757	750	18	would	would	AUX
iiclr-17757	750	19	result	result	VERB
iiclr-17757	750	20	.	.	PUNCT
iiclr-17757	750	21	"	"	PUNCT
iiclr-17757	751	1	i	i	PRON
iiclr-17757	751	2	d.	d.	PROPN
iiclr-17757	751	3	123	123	NUM
iiclr-17757	751	4	.	.	PUNCT
iiclr-17757	752	1	see	see	VERB
iiclr-17757	752	2	treas	treas	PROPN
iiclr-17757	752	3	.	.	PUNCT
iiclr-17757	753	1	reg	reg	PROPN
iiclr-17757	753	2	.	.	PUNCT
iiclr-17757	754	1	§	§	PROPN
iiclr-17757	754	2	301.6110	301.6110	PROPN
iiclr-17757	754	3	-	-	SYM
iiclr-17757	754	4	3(a)(6	3(a)(6	NUM
iiclr-17757	754	5	)	)	PUNCT
iiclr-17757	754	6	(	(	PUNCT
iiclr-17757	754	7	2001	2001	NUM
iiclr-17757	754	8	)	)	PUNCT
iiclr-17757	754	9	.	.	PUNCT
iiclr-17757	755	1	financial	financial	ADJ
iiclr-17757	755	2	institution	institution	NOUN
iiclr-17757	755	3	regulation	regulation	NOUN
iiclr-17757	755	4	information	information	NOUN
iiclr-17757	755	5	includes	include	VERB
iiclr-17757	755	6	information	information	NOUN
iiclr-17757	755	7	related	relate	VERB
iiclr-17757	755	8	to	to	ADP
iiclr-17757	755	9	examining	examine	VERB
iiclr-17757	755	10	,	,	PUNCT
iiclr-17757	755	11	operating	operating	NOUN
iiclr-17757	755	12	,	,	PUNCT
iiclr-17757	755	13	or	or	CCONJ
iiclr-17757	755	14	reporting	report	VERB
iiclr-17757	755	15	to	to	ADP
iiclr-17757	755	16	agencies	agency	NOUN
iiclr-17757	755	17	regulating	regulate	VERB
iiclr-17757	755	18	and	and	CCONJ
iiclr-17757	755	19	supervising	supervise	VERB
iiclr-17757	755	20	financial	financial	ADJ
iiclr-17757	755	21	institutions	institution	NOUN
iiclr-17757	755	22	.	.	PUNCT
iiclr-17757	756	1	see	see	VERB
iiclr-17757	756	2	i	i	PRON
iiclr-17757	756	3	d.	d.	PROPN
iiclr-17757	756	4	124	124	NUM
iiclr-17757	756	5	.	.	PUNCT
iiclr-17757	757	1	see	see	VERB
iiclr-17757	757	2	treas	treas	PROPN
iiclr-17757	757	3	.	.	PUNCT
iiclr-17757	758	1	reg	reg	PROPN
iiclr-17757	758	2	.	.	PUNCT
iiclr-17757	759	1	§	§	PROPN
iiclr-17757	759	2	301.6110	301.6110	PROPN
iiclr-17757	759	3	-	-	SYM
iiclr-17757	759	4	3(a)(7	3(a)(7	NUM
iiclr-17757	759	5	)	)	PUNCT
iiclr-17757	759	6	(	(	PUNCT
iiclr-17757	759	7	2001	2001	NUM
iiclr-17757	759	8	)	)	PUNCT
iiclr-17757	759	9	.	.	PUNCT
iiclr-17757	760	1	an	an	DET
iiclr-17757	760	2	example	example	NOUN
iiclr-17757	760	3	of	of	ADP
iiclr-17757	760	4	geological	geological	ADJ
iiclr-17757	760	5	and	and	CCONJ
iiclr-17757	760	6	geophysical	geophysical	ADJ
iiclr-17757	760	7	information	information	NOUN
iiclr-17757	760	8	and	and	CCONJ
iiclr-17757	760	9	data	datum	NOUN
iiclr-17757	760	10	is	be	AUX
iiclr-17757	760	11	maps	map	NOUN
iiclr-17757	760	12	concerning	concern	VERB
iiclr-17757	760	13	wells	well	NOUN
iiclr-17757	760	14	.	.	PUNCT
iiclr-17757	761	1	see	see	VERB
iiclr-17757	761	2	i	i	PRON
iiclr-17757	761	3	d.	d.	PROPN
iiclr-17757	761	4	125	125	NUM
iiclr-17757	761	5	.	.	PUNCT
iiclr-17757	762	1	see	see	VERB
iiclr-17757	762	2	i.r.c	i.r.c	NOUN
iiclr-17757	762	3	.	.	PUNCT
iiclr-17757	763	1	§	§	PROPN
iiclr-17757	763	2	61	61	NUM
iiclr-17757	763	3	10(c	10(c	NUM
iiclr-17757	763	4	)	)	PUNCT
iiclr-17757	763	5	(	(	PUNCT
iiclr-17757	763	6	2001	2001	NUM
iiclr-17757	763	7	)	)	PUNCT
iiclr-17757	763	8	.	.	PUNCT
iiclr-17757	764	1	[	[	X
iiclr-17757	764	2	vol	vol	NOUN
iiclr-17757	764	3	.	.	PUNCT
iiclr-17757	765	1	13:1	13:1	NUM
iiclr-17757	765	2	all	all	PRON
iiclr-17757	765	3	's	be	AUX
iiclr-17757	765	4	fair	fair	ADJ
iiclr-17757	765	5	in	in	ADP
iiclr-17757	765	6	love	love	NOUN
iiclr-17757	765	7	,	,	PUNCT
iiclr-17757	765	8	war	war	NOUN
iiclr-17757	765	9	,	,	PUNCT
iiclr-17757	765	10	and	and	CCONJ
iiclr-17757	765	11	taxes	taxis	NOUN
iiclr-17757	765	12	whom	whom	PRON
iiclr-17757	765	13	the	the	DET
iiclr-17757	765	14	written	write	VERB
iiclr-17757	765	15	determination	determination	NOUN
iiclr-17757	765	16	pertains	pertain	VERB
iiclr-17757	765	17	.	.	PUNCT
iiclr-17757	766	1	26	26	NUM
iiclr-17757	766	2	the	the	DET
iiclr-17757	766	3	written	write	VERB
iiclr-17757	766	4	determination	determination	NOUN
iiclr-17757	766	5	or	or	CCONJ
iiclr-17757	766	6	background	background	NOUN
iiclr-17757	766	7	file	file	NOUN
iiclr-17757	766	8	document	document	NOUN
iiclr-17757	766	9	becomes	become	VERB
iiclr-17757	766	10	available	available	ADJ
iiclr-17757	766	11	for	for	ADP
iiclr-17757	766	12	public	public	ADJ
iiclr-17757	766	13	inspection	inspection	NOUN
iiclr-17757	766	14	at	at	ADP
iiclr-17757	766	15	the	the	DET
iiclr-17757	766	16	later	later	NOUN
iiclr-17757	766	17	of	of	ADP
iiclr-17757	766	18	between	between	ADP
iiclr-17757	766	19	seventy	seventy	NUM
iiclr-17757	766	20	-	-	PUNCT
iiclr-17757	766	21	five	five	NUM
iiclr-17757	766	22	and	and	CCONJ
iiclr-17757	766	23	ninety	ninety	NUM
iiclr-17757	766	24	days	day	NOUN
iiclr-17757	766	25	after	after	SCONJ
iiclr-17757	766	26	the	the	DET
iiclr-17757	766	27	notice	notice	NOUN
iiclr-17757	766	28	of	of	ADP
iiclr-17757	766	29	intention	intention	NOUN
iiclr-17757	766	30	to	to	PART
iiclr-17757	766	31	disclose	disclose	VERB
iiclr-17757	766	32	is	be	AUX
iiclr-17757	766	33	mailed	mail	VERB
iiclr-17757	766	34	or	or	CCONJ
iiclr-17757	766	35	within	within	ADP
iiclr-17757	766	36	thirty	thirty	NUM
iiclr-17757	766	37	days	day	NOUN
iiclr-17757	766	38	after	after	SCONJ
iiclr-17757	766	39	a	a	DET
iiclr-17757	766	40	court	court	NOUN
iiclr-17757	766	41	decision	decision	NOUN
iiclr-17757	766	42	becomes	become	VERB
iiclr-17757	766	43	final	final	ADJ
iiclr-17757	766	44	.	.	PUNCT
iiclr-17757	766	45	'27	'27	NUM
iiclr-17757	766	46	to	to	PART
iiclr-17757	766	47	challenge	challenge	VERB
iiclr-17757	766	48	the	the	DET
iiclr-17757	766	49	information	information	NOUN
iiclr-17757	766	50	not	not	PART
iiclr-17757	766	51	redacted	redact	VERB
iiclr-17757	766	52	by	by	ADP
iiclr-17757	766	53	the	the	DET
iiclr-17757	766	54	irs	irs	PROPN
iiclr-17757	766	55	,	,	PUNCT
iiclr-17757	766	56	the	the	DET
iiclr-17757	766	57	person	person	NOUN
iiclr-17757	766	58	requesting	request	VERB
iiclr-17757	766	59	the	the	DET
iiclr-17757	766	60	plr	plr	NOUN
iiclr-17757	766	61	must	must	AUX
iiclr-17757	766	62	have	have	AUX
iiclr-17757	766	63	exhausted	exhaust	VERB
iiclr-17757	766	64	available	available	ADJ
iiclr-17757	766	65	administrative	administrative	ADJ
iiclr-17757	766	66	remedies	remedy	NOUN
iiclr-17757	766	67	,	,	PUNCT
iiclr-17757	766	68	including	include	VERB
iiclr-17757	766	69	the	the	DET
iiclr-17757	766	70	submission	submission	NOUN
iiclr-17757	766	71	of	of	ADP
iiclr-17757	766	72	a	a	DET
iiclr-17757	766	73	proposed	propose	VERB
iiclr-17757	766	74	deletion	deletion	NOUN
iiclr-17757	766	75	statement	statement	NOUN
iiclr-17757	766	76	to	to	ADP
iiclr-17757	766	77	the	the	DET
iiclr-17757	766	78	irs	irs	PROPN
iiclr-17757	766	79	,	,	PUNCT
iiclr-17757	766	80	followed	follow	VERB
iiclr-17757	766	81	by	by	ADP
iiclr-17757	766	82	a	a	DET
iiclr-17757	766	83	letter	letter	NOUN
iiclr-17757	766	84	to	to	ADP
iiclr-17757	766	85	the	the	DET
iiclr-17757	766	86	irs	irs	PROPN
iiclr-17757	766	87	stating	state	VERB
iiclr-17757	766	88	further	further	ADJ
iiclr-17757	766	89	information	information	NOUN
iiclr-17757	766	90	and	and	CCONJ
iiclr-17757	766	91	arguments	argument	NOUN
iiclr-17757	766	92	to	to	PART
iiclr-17757	766	93	support	support	VERB
iiclr-17757	766	94	omitting	omit	VERB
iiclr-17757	766	95	the	the	DET
iiclr-17757	766	96	material	material	NOUN
iiclr-17757	766	97	within	within	ADP
iiclr-17757	766	98	ten	ten	NUM
iiclr-17757	766	99	days	day	NOUN
iiclr-17757	766	100	of	of	ADP
iiclr-17757	766	101	receiving	receive	VERB
iiclr-17757	766	102	the	the	DET
iiclr-17757	766	103	proposed	propose	VERB
iiclr-17757	766	104	letter	letter	NOUN
iiclr-17757	766	105	ruling	ruling	NOUN
iiclr-17757	766	106	.	.	PUNCT
iiclr-17757	767	1	2	2	NUM
iiclr-17757	767	2	'	'	PUNCT
iiclr-17757	767	3	finally	finally	ADV
iiclr-17757	767	4	,	,	PUNCT
iiclr-17757	767	5	a	a	DET
iiclr-17757	767	6	written	write	VERB
iiclr-17757	767	7	statement	statement	NOUN
iiclr-17757	767	8	must	must	AUX
iiclr-17757	767	9	be	be	AUX
iiclr-17757	767	10	submitted	submit	VERB
iiclr-17757	767	11	within	within	ADP
iiclr-17757	767	12	twenty	twenty	NUM
iiclr-17757	767	13	days	day	NOUN
iiclr-17757	767	14	of	of	ADP
iiclr-17757	767	15	receiving	receive	VERB
iiclr-17757	767	16	the	the	DET
iiclr-17757	767	17	irs	irs	PROPN
iiclr-17757	767	18	'	'	PART
iiclr-17757	767	19	intention	intention	NOUN
iiclr-17757	767	20	to	to	PART
iiclr-17757	767	21	disclose	disclose	VERB
iiclr-17757	767	22	in	in	ADP
iiclr-17757	767	23	which	which	PRON
iiclr-17757	767	24	the	the	DET
iiclr-17757	767	25	deletions	deletion	NOUN
iiclr-17757	767	26	not	not	PART
iiclr-17757	767	27	made	make	VERB
iiclr-17757	767	28	by	by	ADP
iiclr-17757	767	29	the	the	DET
iiclr-17757	767	30	irs	irs	PROPN
iiclr-17757	767	31	are	be	AUX
iiclr-17757	767	32	identified	identify	VERB
iiclr-17757	767	33	on	on	ADP
iiclr-17757	767	34	a	a	DET
iiclr-17757	767	35	copy	copy	NOUN
iiclr-17757	767	36	of	of	ADP
iiclr-17757	767	37	the	the	DET
iiclr-17757	767	38	plr	plr	NOUN
iiclr-17757	767	39	with	with	ADP
iiclr-17757	767	40	the	the	DET
iiclr-17757	767	41	proposed	propose	VERB
iiclr-17757	767	42	deletions	deletion	NOUN
iiclr-17757	767	43	enclosed	enclose	VERB
iiclr-17757	767	44	in	in	ADP
iiclr-17757	767	45	brackets	bracket	NOUN
iiclr-17757	767	46	.	.	PUNCT
iiclr-17757	768	1	'29	'29	NUM
iiclr-17757	768	2	eii	eii	PROPN
iiclr-17757	768	3	.	.	PUNCT
iiclr-17757	768	4	advance	advance	PROPN
iiclr-17757	768	5	pricing	pricing	NOUN
iiclr-17757	768	6	agreements	agreement	NOUN
iiclr-17757	768	7	an	an	DET
iiclr-17757	768	8	apa	apa	PROPN
iiclr-17757	768	9	is	be	AUX
iiclr-17757	768	10	a	a	DET
iiclr-17757	768	11	binding	bind	VERB
iiclr-17757	768	12	agreement	agreement	NOUN
iiclr-17757	768	13	between	between	ADP
iiclr-17757	768	14	the	the	DET
iiclr-17757	768	15	irs	irs	PROPN
iiclr-17757	768	16	and	and	CCONJ
iiclr-17757	768	17	a	a	DET
iiclr-17757	768	18	taxpayer	taxpayer	NOUN
iiclr-17757	768	19	about	about	ADP
iiclr-17757	768	20	the	the	DET
iiclr-17757	768	21	transfer	transfer	NOUN
iiclr-17757	768	22	pricing	pricing	NOUN
iiclr-17757	768	23	methodology	methodology	NOUN
iiclr-17757	768	24	(	(	PUNCT
iiclr-17757	768	25	tpm	tpm	NOUN
iiclr-17757	768	26	)	)	PUNCT
iiclr-17757	768	27	to	to	PART
iiclr-17757	768	28	be	be	AUX
iiclr-17757	768	29	applied	apply	VERB
iiclr-17757	768	30	to	to	ADP
iiclr-17757	768	31	the	the	DET
iiclr-17757	768	32	apportionment	apportionment	NOUN
iiclr-17757	768	33	or	or	CCONJ
iiclr-17757	768	34	allocation	allocation	NOUN
iiclr-17757	768	35	of	of	ADP
iiclr-17757	768	36	income	income	NOUN
iiclr-17757	768	37	,	,	PUNCT
iiclr-17757	768	38	deductions	deduction	NOUN
iiclr-17757	768	39	,	,	PUNCT
iiclr-17757	768	40	credits	credit	NOUN
iiclr-17757	768	41	,	,	PUNCT
iiclr-17757	768	42	or	or	CCONJ
iiclr-17757	768	43	allowances	allowance	NOUN
iiclr-17757	768	44	between	between	ADP
iiclr-17757	768	45	or	or	CCONJ
iiclr-17757	768	46	among	among	ADP
iiclr-17757	768	47	two	two	NUM
iiclr-17757	768	48	or	or	CCONJ
iiclr-17757	768	49	more	more	ADV
iiclr-17757	768	50	related	relate	VERB
iiclr-17757	768	51	taxpayers	taxpayer	NOUN
iiclr-17757	768	52	.	.	PUNCT
iiclr-17757	769	1	3	3	NUM
iiclr-17757	769	2	°	°	NUM
iiclr-17757	769	3	the	the	DET
iiclr-17757	769	4	agreement	agreement	NOUN
iiclr-17757	769	5	is	be	AUX
iiclr-17757	769	6	made	make	VERB
iiclr-17757	769	7	in	in	ADP
iiclr-17757	769	8	advance	advance	NOUN
iiclr-17757	769	9	of	of	ADP
iiclr-17757	769	10	the	the	DET
iiclr-17757	769	11	126	126	NUM
iiclr-17757	769	12	.	.	PUNCT
iiclr-17757	770	1	see	see	VERB
iiclr-17757	770	2	i.r.c	i.r.c	NOUN
iiclr-17757	770	3	.	.	PUNCT
iiclr-17757	771	1	§	§	PROPN
iiclr-17757	771	2	61	61	NUM
iiclr-17757	771	3	10(0(1	10(0(1	NUM
iiclr-17757	771	4	)	)	PUNCT
iiclr-17757	771	5	(	(	PUNCT
iiclr-17757	771	6	2001	2001	NUM
iiclr-17757	771	7	)	)	PUNCT
iiclr-17757	771	8	.	.	PUNCT
iiclr-17757	772	1	127	127	NUM
iiclr-17757	772	2	.	.	PUNCT
iiclr-17757	773	1	see	see	VERB
iiclr-17757	773	2	i	i	PROPN
iiclr-17757	773	3	d.	d.	PROPN
iiclr-17757	773	4	;	;	PUNCT
iiclr-17757	774	1	treas	treas	PROPN
iiclr-17757	774	2	.	.	PUNCT
iiclr-17757	775	1	reg	reg	PROPN
iiclr-17757	775	2	.	.	PUNCT
iiclr-17757	776	1	§	§	PROPN
iiclr-17757	776	2	301.6110	301.6110	PROPN
iiclr-17757	776	3	-	-	SYM
iiclr-17757	776	4	5(b)(5	5(b)(5	NUM
iiclr-17757	776	5	)	)	PUNCT
iiclr-17757	776	6	(	(	PUNCT
iiclr-17757	776	7	2001	2001	NUM
iiclr-17757	776	8	)	)	PUNCT
iiclr-17757	776	9	.	.	PUNCT
iiclr-17757	777	1	128	128	NUM
iiclr-17757	777	2	.	.	PUNCT
iiclr-17757	778	1	seetreas	seetrea	NOUN
iiclr-17757	778	2	.	.	PUNCT
iiclr-17757	779	1	reg	reg	NOUN
iiclr-17757	779	2	.	.	PUNCT
iiclr-17757	780	1	§	§	PROPN
iiclr-17757	780	2	§	§	PROPN
iiclr-17757	780	3	301.6110	301.6110	PROPN
iiclr-17757	780	4	-	-	PUNCT
iiclr-17757	780	5	5(b)(1	5(b)(1	NUM
iiclr-17757	780	6	)	)	PUNCT
iiclr-17757	780	7	;	;	PUNCT
iiclr-17757	781	1	601.201(e)(l	601.201(e)(l	NUM
iiclr-17757	781	2	1	1	NUM
iiclr-17757	781	3	)	)	PUNCT
iiclr-17757	781	4	.	.	PUNCT
iiclr-17757	782	1	theirs	theirs	PRON
iiclr-17757	782	2	will	will	AUX
iiclr-17757	782	3	attempttoresolve	attempttoresolve	VERB
iiclr-17757	782	4	these	these	DET
iiclr-17757	782	5	issues	issue	NOUN
iiclr-17757	782	6	prior	prior	ADV
iiclr-17757	782	7	to	to	ADP
iiclr-17757	782	8	providing	provide	VERB
iiclr-17757	782	9	the	the	DET
iiclr-17757	782	10	plr	plr	NOUN
iiclr-17757	782	11	but	but	CCONJ
iiclr-17757	782	12	the	the	DET
iiclr-17757	782	13	person	person	NOUN
iiclr-17757	782	14	requesting	request	VERB
iiclr-17757	782	15	the	the	DET
iiclr-17757	782	16	plr	plr	NOUN
iiclr-17757	782	17	is	be	AUX
iiclr-17757	782	18	not	not	PART
iiclr-17757	782	19	entitled	entitle	VERB
iiclr-17757	782	20	to	to	ADP
iiclr-17757	782	21	a	a	DET
iiclr-17757	782	22	conference	conference	NOUN
iiclr-17757	782	23	to	to	PART
iiclr-17757	782	24	resolve	resolve	VERB
iiclr-17757	782	25	the	the	DET
iiclr-17757	782	26	disagreement	disagreement	NOUN
iiclr-17757	782	27	over	over	ADP
iiclr-17757	782	28	the	the	DET
iiclr-17757	782	29	material	material	NOUN
iiclr-17757	782	30	to	to	PART
iiclr-17757	782	31	be	be	AUX
iiclr-17757	782	32	deleted	delete	VERB
iiclr-17757	782	33	.	.	PUNCT
iiclr-17757	783	1	see	see	VERB
iiclr-17757	783	2	treas	treas	PROPN
iiclr-17757	783	3	.	.	PUNCT
iiclr-17757	784	1	reg	reg	PROPN
iiclr-17757	784	2	.	.	PUNCT
iiclr-17757	785	1	§	§	PROPN
iiclr-17757	785	2	601.201(e)(1	601.201(e)(1	NUM
iiclr-17757	785	3	1	1	NUM
iiclr-17757	785	4	)	)	PUNCT
iiclr-17757	785	5	(	(	PUNCT
iiclr-17757	785	6	2001	2001	NUM
iiclr-17757	785	7	)	)	PUNCT
iiclr-17757	785	8	.	.	PUNCT
iiclr-17757	786	1	129	129	NUM
iiclr-17757	786	2	.	.	PUNCT
iiclr-17757	787	1	see	see	VERB
iiclr-17757	787	2	treas	treas	PROPN
iiclr-17757	787	3	.	.	PUNCT
iiclr-17757	788	1	reg	reg	PROPN
iiclr-17757	788	2	.	.	PUNCT
iiclr-17757	789	1	§	§	PROPN
iiclr-17757	789	2	601.201(e)(16	601.201(e)(16	PROPN
iiclr-17757	789	3	)	)	PUNCT
iiclr-17757	789	4	(	(	PUNCT
iiclr-17757	789	5	2001	2001	NUM
iiclr-17757	789	6	)	)	PUNCT
iiclr-17757	789	7	.	.	PUNCT
iiclr-17757	790	1	the	the	DET
iiclr-17757	790	2	irs	irs	PROPN
iiclr-17757	790	3	shall	shall	AUX
iiclr-17757	790	4	mail	mail	VERB
iiclr-17757	790	5	its	its	PRON
iiclr-17757	790	6	final	final	ADJ
iiclr-17757	790	7	administrative	administrative	ADJ
iiclr-17757	790	8	conclusion	conclusion	NOUN
iiclr-17757	790	9	regarding	regard	VERB
iiclr-17757	790	10	the	the	DET
iiclr-17757	790	11	deletions	deletion	NOUN
iiclr-17757	790	12	to	to	PART
iiclr-17757	790	13	be	be	AUX
iiclr-17757	790	14	made	make	VERB
iiclr-17757	790	15	within	within	ADP
iiclr-17757	790	16	twenty	twenty	NUM
iiclr-17757	790	17	days	day	NOUN
iiclr-17757	790	18	after	after	ADP
iiclr-17757	790	19	receiving	receive	VERB
iiclr-17757	790	20	the	the	DET
iiclr-17757	790	21	response	response	NOUN
iiclr-17757	790	22	by	by	ADP
iiclr-17757	790	23	the	the	DET
iiclr-17757	790	24	person	person	NOUN
iiclr-17757	790	25	requesting	request	VERB
iiclr-17757	790	26	the	the	DET
iiclr-17757	790	27	ruling	ruling	NOUN
iiclr-17757	790	28	.	.	PUNCT
iiclr-17757	791	1	see	see	VERB
iiclr-17757	791	2	i	i	PRON
iiclr-17757	791	3	d.	d.	PROPN
iiclr-17757	791	4	after	after	ADP
iiclr-17757	791	5	exhausting	exhaust	VERB
iiclr-17757	791	6	these	these	DET
iiclr-17757	791	7	administrative	administrative	ADJ
iiclr-17757	791	8	remedies	remedy	NOUN
iiclr-17757	791	9	,	,	PUNCT
iiclr-17757	791	10	if	if	SCONJ
iiclr-17757	791	11	the	the	DET
iiclr-17757	791	12	person	person	NOUN
iiclr-17757	791	13	to	to	PART
iiclr-17757	791	14	whom	whom	PRON
iiclr-17757	791	15	the	the	DET
iiclr-17757	791	16	written	write	VERB
iiclr-17757	791	17	determination	determination	NOUN
iiclr-17757	791	18	pertains	pertain	NOUN
iiclr-17757	791	19	continues	continue	VERB
iiclr-17757	791	20	to	to	PART
iiclr-17757	791	21	object	object	VERB
iiclr-17757	791	22	to	to	ADP
iiclr-17757	791	23	the	the	DET
iiclr-17757	791	24	disclosure	disclosure	NOUN
iiclr-17757	791	25	,	,	PUNCT
iiclr-17757	791	26	he	he	PRON
iiclr-17757	791	27	or	or	CCONJ
iiclr-17757	791	28	she	she	PRON
iiclr-17757	791	29	may	may	AUX
iiclr-17757	791	30	file	file	VERB
iiclr-17757	791	31	a	a	DET
iiclr-17757	791	32	petition	petition	NOUN
iiclr-17757	791	33	and	and	CCONJ
iiclr-17757	791	34	statement	statement	NOUN
iiclr-17757	791	35	of	of	ADP
iiclr-17757	791	36	proposed	propose	VERB
iiclr-17757	791	37	deletions	deletion	NOUN
iiclr-17757	791	38	in	in	ADP
iiclr-17757	791	39	the	the	DET
iiclr-17757	791	40	united	united	PROPN
iiclr-17757	791	41	states	states	PROPN
iiclr-17757	791	42	tax	tax	NOUN
iiclr-17757	791	43	court	court	NOUN
iiclr-17757	791	44	within	within	ADP
iiclr-17757	791	45	sixty	sixty	ADJ
iiclr-17757	791	46	days	day	NOUN
iiclr-17757	791	47	of	of	ADP
iiclr-17757	791	48	the	the	DET
iiclr-17757	791	49	secretary	secretary	NOUN
iiclr-17757	791	50	's	's	PART
iiclr-17757	791	51	notice	notice	NOUN
iiclr-17757	791	52	of	of	ADP
iiclr-17757	791	53	intention	intention	NOUN
iiclr-17757	791	54	to	to	PART
iiclr-17757	791	55	disclose	disclose	VERB
iiclr-17757	791	56	.	.	PUNCT
iiclr-17757	792	1	see	see	VERB
iiclr-17757	792	2	i.r.c	i.r.c	NOUN
iiclr-17757	792	3	.	.	PUNCT
iiclr-17757	793	1	§	§	NOUN
iiclr-17757	793	2	6110(0(3	6110(0(3	NUM
iiclr-17757	793	3	)	)	PUNCT
iiclr-17757	793	4	(	(	PUNCT
iiclr-17757	793	5	2001	2001	NUM
iiclr-17757	793	6	)	)	PUNCT
iiclr-17757	793	7	;	;	PUNCT
iiclr-17757	794	1	treas	treas	PROPN
iiclr-17757	794	2	.	.	PUNCT
iiclr-17757	795	1	reg	reg	PROPN
iiclr-17757	795	2	.	.	PUNCT
iiclr-17757	796	1	§	§	PROPN
iiclr-17757	796	2	301.6110	301.6110	PROPN
iiclr-17757	796	3	-	-	SYM
iiclr-17757	796	4	5(b)(2)-(3	5(b)(2)-(3	NUM
iiclr-17757	796	5	)	)	PUNCT
iiclr-17757	796	6	(	(	PUNCT
iiclr-17757	796	7	2001	2001	NUM
iiclr-17757	796	8	)	)	PUNCT
iiclr-17757	796	9	.	.	PUNCT
iiclr-17757	797	1	similarly	similarly	ADV
iiclr-17757	797	2	,	,	PUNCT
iiclr-17757	797	3	an	an	DET
iiclr-17757	797	4	action	action	NOUN
iiclr-17757	797	5	to	to	PART
iiclr-17757	797	6	obtain	obtain	VERB
iiclr-17757	797	7	additional	additional	ADJ
iiclr-17757	797	8	disclosure	disclosure	NOUN
iiclr-17757	797	9	may	may	AUX
iiclr-17757	797	10	be	be	AUX
iiclr-17757	797	11	pursued	pursue	VERB
iiclr-17757	797	12	once	once	SCONJ
iiclr-17757	797	13	administrative	administrative	ADJ
iiclr-17757	797	14	remedies	remedy	NOUN
iiclr-17757	797	15	have	have	AUX
iiclr-17757	797	16	been	be	AUX
iiclr-17757	797	17	exhausted	exhaust	VERB
iiclr-17757	797	18	by	by	ADP
iiclr-17757	797	19	filing	file	VERB
iiclr-17757	797	20	a	a	DET
iiclr-17757	797	21	petition	petition	NOUN
iiclr-17757	797	22	with	with	ADP
iiclr-17757	797	23	the	the	DET
iiclr-17757	797	24	united	united	PROPN
iiclr-17757	797	25	states	states	PROPN
iiclr-17757	797	26	tax	tax	NOUN
iiclr-17757	797	27	court	court	NOUN
iiclr-17757	797	28	or	or	CCONJ
iiclr-17757	797	29	a	a	DET
iiclr-17757	797	30	complaint	complaint	NOUN
iiclr-17757	797	31	in	in	ADP
iiclr-17757	797	32	the	the	DET
iiclr-17757	797	33	united	united	PROPN
iiclr-17757	797	34	states	states	PROPN
iiclr-17757	797	35	district	district	PROPN
iiclr-17757	797	36	court	court	NOUN
iiclr-17757	797	37	for	for	ADP
iiclr-17757	797	38	the	the	DET
iiclr-17757	797	39	district	district	PROPN
iiclr-17757	797	40	of	of	ADP
iiclr-17757	797	41	columbia	columbia	PROPN
iiclr-17757	797	42	requesting	request	VERB
iiclr-17757	797	43	an	an	DET
iiclr-17757	797	44	order	order	NOUN
iiclr-17757	797	45	that	that	SCONJ
iiclr-17757	797	46	any	any	DET
iiclr-17757	797	47	written	write	VERB
iiclr-17757	797	48	determination	determination	NOUN
iiclr-17757	797	49	or	or	CCONJ
iiclr-17757	797	50	background	background	NOUN
iiclr-17757	797	51	file	file	NOUN
iiclr-17757	797	52	document	document	NOUN
iiclr-17757	797	53	be	be	AUX
iiclr-17757	797	54	made	make	VERB
iiclr-17757	797	55	available	available	ADJ
iiclr-17757	797	56	for	for	ADP
iiclr-17757	797	57	public	public	ADJ
iiclr-17757	797	58	inspection	inspection	NOUN
iiclr-17757	797	59	.	.	PUNCT
iiclr-17757	798	1	see	see	VERB
iiclr-17757	798	2	i.r.c	i.r.c	NOUN
iiclr-17757	798	3	.	.	PUNCT
iiclr-17757	799	1	§	§	PROPN
iiclr-17757	799	2	6110(0(4	6110(0(4	NUM
iiclr-17757	799	3	)	)	PUNCT
iiclr-17757	799	4	.	.	PUNCT
iiclr-17757	800	1	the	the	DET
iiclr-17757	800	2	burden	burden	NOUN
iiclr-17757	800	3	of	of	ADP
iiclr-17757	800	4	proof	proof	NOUN
iiclr-17757	800	5	regarding	regard	VERB
iiclr-17757	800	6	disclosure	disclosure	NOUN
iiclr-17757	800	7	is	be	AUX
iiclr-17757	800	8	on	on	ADP
iiclr-17757	800	9	persons	person	NOUN
iiclr-17757	800	10	seeking	seek	VERB
iiclr-17757	800	11	to	to	PART
iiclr-17757	800	12	restrain	restrain	VERB
iiclr-17757	800	13	disclosure	disclosure	NOUN
iiclr-17757	800	14	.	.	PUNCT
iiclr-17757	801	1	see	see	VERB
iiclr-17757	801	2	i	i	PRON
iiclr-17757	801	3	d.	d.	PROPN
iiclr-17757	801	4	resolving	resolve	VERB
iiclr-17757	801	5	the	the	DET
iiclr-17757	801	6	issue	issue	NOUN
iiclr-17757	801	7	by	by	ADP
iiclr-17757	801	8	the	the	DET
iiclr-17757	801	9	earliest	early	ADJ
iiclr-17757	801	10	practicable	practicable	ADJ
iiclr-17757	801	11	date	date	NOUN
iiclr-17757	801	12	,	,	PUNCT
iiclr-17757	801	13	the	the	DET
iiclr-17757	801	14	tax	tax	NOUN
iiclr-17757	801	15	court	court	NOUN
iiclr-17757	801	16	may	may	AUX
iiclr-17757	801	17	disclose	disclose	VERB
iiclr-17757	801	18	portions	portion	NOUN
iiclr-17757	801	19	of	of	ADP
iiclr-17757	801	20	related	related	ADJ
iiclr-17757	801	21	hearings	hearing	NOUN
iiclr-17757	801	22	,	,	PUNCT
iiclr-17757	801	23	testimony	testimony	NOUN
iiclr-17757	801	24	,	,	PUNCT
iiclr-17757	801	25	evidence	evidence	NOUN
iiclr-17757	801	26	,	,	PUNCT
iiclr-17757	801	27	and	and	CCONJ
iiclr-17757	801	28	reports	report	NOUN
iiclr-17757	801	29	to	to	ADP
iiclr-17757	801	30	the	the	DET
iiclr-17757	801	31	public	public	NOUN
iiclr-17757	801	32	.	.	PUNCT
iiclr-17757	802	1	see	see	VERB
iiclr-17757	802	2	i.r.c	i.r.c	NOUN
iiclr-17757	802	3	.	.	PUNCT
iiclr-17757	803	1	§	§	PROPN
iiclr-17757	803	2	6110(0(2	6110(0(2	PROPN
iiclr-17757	803	3	)	)	PUNCT
iiclr-17757	803	4	(	(	PUNCT
iiclr-17757	803	5	2001	2001	NUM
iiclr-17757	803	6	)	)	PUNCT
iiclr-17757	803	7	.	.	PUNCT
iiclr-17757	804	1	this	this	DET
iiclr-17757	804	2	time	time	NOUN
iiclr-17757	804	3	period	period	NOUN
iiclr-17757	804	4	may	may	AUX
iiclr-17757	804	5	be	be	AUX
iiclr-17757	804	6	extended	extend	VERB
iiclr-17757	804	7	for	for	ADP
iiclr-17757	804	8	as	as	ADV
iiclr-17757	804	9	long	long	ADV
iiclr-17757	804	10	as	as	SCONJ
iiclr-17757	804	11	the	the	DET
iiclr-17757	804	12	court	court	NOUN
iiclr-17757	804	13	determines	determine	VERB
iiclr-17757	804	14	is	be	AUX
iiclr-17757	804	15	necessary	necessary	ADJ
iiclr-17757	804	16	for	for	SCONJ
iiclr-17757	804	17	the	the	DET
iiclr-17757	804	18	secretary	secretary	NOUN
iiclr-17757	804	19	to	to	PART
iiclr-17757	804	20	comply	comply	VERB
iiclr-17757	804	21	with	with	ADP
iiclr-17757	804	22	its	its	PRON
iiclr-17757	804	23	decision	decision	NOUN
iiclr-17757	804	24	or	or	CCONJ
iiclr-17757	804	25	,	,	PUNCT
iiclr-17757	804	26	at	at	ADP
iiclr-17757	804	27	the	the	DET
iiclr-17757	804	28	written	write	VERB
iiclr-17757	804	29	request	request	NOUN
iiclr-17757	804	30	of	of	ADP
iiclr-17757	804	31	the	the	DET
iiclr-17757	804	32	person	person	NOUN
iiclr-17757	804	33	requesting	request	VERB
iiclr-17757	804	34	the	the	DET
iiclr-17757	804	35	written	write	VERB
iiclr-17757	804	36	determination	determination	NOUN
iiclr-17757	804	37	,	,	PUNCT
iiclr-17757	804	38	for	for	ADP
iiclr-17757	804	39	the	the	DET
iiclr-17757	804	40	lesser	less	ADJ
iiclr-17757	804	41	of	of	ADP
iiclr-17757	804	42	ninety	ninety	NUM
iiclr-17757	804	43	days	day	NOUN
iiclr-17757	804	44	or	or	CCONJ
iiclr-17757	804	45	until	until	ADP
iiclr-17757	804	46	fifteen	fifteen	NUM
iiclr-17757	804	47	days	day	NOUN
iiclr-17757	804	48	after	after	ADP
iiclr-17757	804	49	the	the	DET
iiclr-17757	804	50	secretary	secretary	NOUN
iiclr-17757	804	51	's	's	PART
iiclr-17757	804	52	determination	determination	NOUN
iiclr-17757	804	53	that	that	SCONJ
iiclr-17757	804	54	the	the	DET
iiclr-17757	804	55	underlying	underlie	VERB
iiclr-17757	804	56	transaction	transaction	NOUN
iiclr-17757	804	57	has	have	AUX
iiclr-17757	804	58	been	be	AUX
iiclr-17757	804	59	completed	complete	VERB
iiclr-17757	804	60	(	(	PUNCT
iiclr-17757	804	61	unless	unless	SCONJ
iiclr-17757	804	62	good	good	ADJ
iiclr-17757	804	63	cause	cause	NOUN
iiclr-17757	804	64	is	be	AUX
iiclr-17757	804	65	demonstrated	demonstrate	VERB
iiclr-17757	804	66	for	for	ADP
iiclr-17757	804	67	further	further	ADJ
iiclr-17757	804	68	delay	delay	NOUN
iiclr-17757	804	69	of	of	ADP
iiclr-17757	804	70	disclosure	disclosure	NOUN
iiclr-17757	804	71	)	)	PUNCT
iiclr-17757	804	72	.	.	PUNCT
iiclr-17757	805	1	see	see	VERB
iiclr-17757	805	2	i.r.c	i.r.c	NOUN
iiclr-17757	805	3	.	.	PUNCT
iiclr-17757	806	1	§	§	PROPN
iiclr-17757	806	2	6110(0(2	6110(0(2	PROPN
iiclr-17757	806	3	)	)	PUNCT
iiclr-17757	806	4	,	,	PUNCT
iiclr-17757	806	5	(	(	PUNCT
iiclr-17757	806	6	3	3	NUM
iiclr-17757	806	7	)	)	PUNCT
iiclr-17757	806	8	.	.	PUNCT
iiclr-17757	807	1	remedies	remedy	NOUN
iiclr-17757	807	2	for	for	ADP
iiclr-17757	807	3	section	section	NOUN
iiclr-17757	807	4	6110	6110	NUM
iiclr-17757	807	5	claims	claim	NOUN
iiclr-17757	807	6	must	must	AUX
iiclr-17757	807	7	be	be	AUX
iiclr-17757	807	8	brought	bring	VERB
iiclr-17757	807	9	in	in	ADP
iiclr-17757	807	10	the	the	DET
iiclr-17757	807	11	court	court	NOUN
iiclr-17757	807	12	of	of	ADP
iiclr-17757	807	13	claims	claim	NOUN
iiclr-17757	807	14	.	.	PUNCT
iiclr-17757	808	1	see	see	VERB
iiclr-17757	808	2	treas	treas	PROPN
iiclr-17757	808	3	.	.	PUNCT
iiclr-17757	809	1	reg	reg	PROPN
iiclr-17757	809	2	.	.	PUNCT
iiclr-17757	810	1	§	§	PROPN
iiclr-17757	810	2	301.6110	301.6110	NUM
iiclr-17757	810	3	-	-	PUNCT
iiclr-17757	810	4	7(c	7(c	NUM
iiclr-17757	810	5	)	)	PUNCT
iiclr-17757	810	6	(	(	PUNCT
iiclr-17757	810	7	2001	2001	NUM
iiclr-17757	810	8	)	)	PUNCT
iiclr-17757	810	9	.	.	PUNCT
iiclr-17757	811	1	130	130	NUM
iiclr-17757	811	2	.	.	PUNCT
iiclr-17757	812	1	see	see	VERB
iiclr-17757	812	2	charles	charles	PROPN
iiclr-17757	812	3	s.	s.	PROPN
iiclr-17757	812	4	triplett	triplett	PROPN
iiclr-17757	812	5	&	&	CCONJ
iiclr-17757	812	6	c.	c.	PROPN
iiclr-17757	812	7	cabell	cabell	PROPN
iiclr-17757	812	8	chinnis	chinnis	PROPN
iiclr-17757	812	9	,	,	PUNCT
iiclr-17757	812	10	jr	jr	PROPN
iiclr-17757	812	11	.	.	PROPN
iiclr-17757	812	12	,	,	PUNCT
iiclr-17757	812	13	united	united	PROPN
iiclr-17757	812	14	states	states	PROPN
iiclr-17757	813	1	[	[	X
iiclr-17757	813	2	advance	advance	NOUN
iiclr-17757	813	3	rulings	ruling	NOUN
iiclr-17757	813	4	]	]	PUNCT
iiclr-17757	813	5	printed	print	VERB
iiclr-17757	813	6	in	in	ADP
iiclr-17757	813	7	int'l	int'l	NOUN
iiclr-17757	813	8	bureau	bureau	NOUN
iiclr-17757	813	9	of	of	ADP
iiclr-17757	813	10	fiscal	fiscal	PROPN
iiclr-17757	813	11	doc	doc	PROPN
iiclr-17757	813	12	.	.	PROPN
iiclr-17757	813	13	,	,	PUNCT
iiclr-17757	813	14	int'l	int'l	VERB
iiclr-17757	813	15	guide	guide	VERB
iiclr-17757	813	16	to	to	PART
iiclr-17757	813	17	advance	advance	VERB
iiclr-17757	813	18	rulngs	rulng	NOUN
iiclr-17757	813	19	,	,	PUNCT
iiclr-17757	813	20	1	1	NUM
iiclr-17757	813	21	6.1	6.1	NUM
iiclr-17757	813	22	(	(	PUNCT
iiclr-17757	813	23	1999	1999	NUM
iiclr-17757	813	24	)	)	PUNCT
iiclr-17757	813	25	.	.	PUNCT
iiclr-17757	814	1	2002	2002	NUM
iiclr-17757	814	2	]	]	X
iiclr-17757	814	3	ind	ind	NOUN
iiclr-17757	814	4	.	.	PUNCT
iiclr-17757	815	1	int'l	int'l	PROPN
iiclr-17757	815	2	&	&	CCONJ
iiclr-17757	815	3	comp	comp	PROPN
iiclr-17757	815	4	.	.	PUNCT
iiclr-17757	816	1	l.	l.	PROPN
iiclr-17757	816	2	rev	rev	PROPN
iiclr-17757	816	3	.	.	PUNCT
iiclr-17757	816	4	underlying	underlie	VERB
iiclr-17757	816	5	transaction	transaction	NOUN
iiclr-17757	816	6	.	.	PUNCT
iiclr-17757	817	1	the	the	DET
iiclr-17757	817	2	united	united	PROPN
iiclr-17757	817	3	states	states	PROPN
iiclr-17757	817	4	was	be	AUX
iiclr-17757	817	5	the	the	DET
iiclr-17757	817	6	first	first	ADJ
iiclr-17757	817	7	country	country	NOUN
iiclr-17757	817	8	to	to	PART
iiclr-17757	817	9	create	create	VERB
iiclr-17757	817	10	an	an	DET
iiclr-17757	817	11	apa	apa	PROPN
iiclr-17757	817	12	program	program	NOUN
iiclr-17757	817	13	of	of	ADP
iiclr-17757	817	14	this	this	DET
iiclr-17757	817	15	kind	kind	NOUN
iiclr-17757	817	16	.	.	PUNCT
iiclr-17757	818	1	the	the	DET
iiclr-17757	818	2	apa	apa	PROPN
iiclr-17757	818	3	program	program	NOUN
iiclr-17757	818	4	officially	officially	ADV
iiclr-17757	818	5	began	begin	VERB
iiclr-17757	818	6	in	in	ADP
iiclr-17757	818	7	1991	1991	NUM
iiclr-17757	818	8	and	and	CCONJ
iiclr-17757	818	9	has	have	AUX
iiclr-17757	818	10	served	serve	VERB
iiclr-17757	818	11	as	as	ADP
iiclr-17757	818	12	a	a	DET
iiclr-17757	818	13	model	model	NOUN
iiclr-17757	818	14	for	for	SCONJ
iiclr-17757	818	15	other	other	ADJ
iiclr-17757	818	16	countries	country	NOUN
iiclr-17757	818	17	to	to	PART
iiclr-17757	818	18	resolve	resolve	VERB
iiclr-17757	818	19	transfer	transfer	NOUN
iiclr-17757	818	20	pricing	pricing	NOUN
iiclr-17757	818	21	disputes	dispute	NOUN
iiclr-17757	818	22	.	.	PUNCT
iiclr-17757	818	23	'	'	PUNCT
iiclr-17757	819	1	the	the	DET
iiclr-17757	819	2	following	follow	VERB
iiclr-17757	819	3	discussion	discussion	NOUN
iiclr-17757	819	4	provides	provide	VERB
iiclr-17757	819	5	a	a	DET
iiclr-17757	819	6	context	context	NOUN
iiclr-17757	819	7	for	for	ADP
iiclr-17757	819	8	the	the	DET
iiclr-17757	819	9	apa	apa	PROPN
iiclr-17757	819	10	program	program	NOUN
iiclr-17757	819	11	,	,	PUNCT
iiclr-17757	819	12	and	and	CCONJ
iiclr-17757	819	13	addresses	address	VERB
iiclr-17757	819	14	the	the	DET
iiclr-17757	819	15	program	program	NOUN
iiclr-17757	819	16	as	as	SCONJ
iiclr-17757	819	17	it	it	PRON
iiclr-17757	819	18	relates	relate	VERB
iiclr-17757	819	19	to	to	ADP
iiclr-17757	819	20	concepts	concept	NOUN
iiclr-17757	819	21	associated	associate	VERB
iiclr-17757	819	22	with	with	ADP
iiclr-17757	819	23	advance	advance	NOUN
iiclr-17757	819	24	rulings	ruling	NOUN
iiclr-17757	819	25	.	.	PUNCT
iiclr-17757	820	1	a.	a.	PROPN
iiclr-17757	820	2	irs	irs	PROPN
iiclr-17757	820	3	authority	authority	NOUN
iiclr-17757	820	4	to	to	PART
iiclr-17757	820	5	challenge	challenge	VERB
iiclr-17757	820	6	amounts	amount	NOUN
iiclr-17757	820	7	not	not	PART
iiclr-17757	820	8	clearly	clearly	ADV
iiclr-17757	820	9	reflecting	reflect	VERB
iiclr-17757	820	10	arm	arm	NOUN
iiclr-17757	820	11	's	's	PART
iiclr-17757	820	12	length	length	NOUN
iiclr-17757	820	13	prices32	prices32	ADJ
iiclr-17757	820	14	section	section	NOUN
iiclr-17757	820	15	482	482	NUM
iiclr-17757	820	16	provides	provide	VERB
iiclr-17757	820	17	that	that	SCONJ
iiclr-17757	820	18	the	the	DET
iiclr-17757	820	19	secretary	secretary	NOUN
iiclr-17757	820	20	of	of	ADP
iiclr-17757	820	21	the	the	DET
iiclr-17757	820	22	treasury	treasury	NOUN
iiclr-17757	820	23	may	may	AUX
iiclr-17757	820	24	"	"	PUNCT
iiclr-17757	820	25	distribute	distribute	VERB
iiclr-17757	820	26	,	,	PUNCT
iiclr-17757	820	27	apportion	apportion	NOUN
iiclr-17757	820	28	,	,	PUNCT
iiclr-17757	820	29	or	or	CCONJ
iiclr-17757	820	30	allocate	allocate	VERB
iiclr-17757	820	31	gross	gross	ADJ
iiclr-17757	820	32	income	income	NOUN
iiclr-17757	820	33	,	,	PUNCT
iiclr-17757	820	34	deductions	deduction	NOUN
iiclr-17757	820	35	,	,	PUNCT
iiclr-17757	820	36	credits	credit	NOUN
iiclr-17757	820	37	,	,	PUNCT
iiclr-17757	820	38	or	or	CCONJ
iiclr-17757	820	39	allowances	allowance	NOUN
iiclr-17757	820	40	between	between	ADP
iiclr-17757	820	41	or	or	CCONJ
iiclr-17757	820	42	among	among	ADP
iiclr-17757	820	43	"	"	PUNCT
iiclr-17757	820	44	two	two	NUM
iiclr-17757	820	45	or	or	CCONJ
iiclr-17757	820	46	more	more	ADV
iiclr-17757	820	47	related	relate	VERB
iiclr-17757	820	48	organizations	organization	NOUN
iiclr-17757	820	49	,	,	PUNCT
iiclr-17757	820	50	trades	trade	NOUN
iiclr-17757	820	51	,	,	PUNCT
iiclr-17757	820	52	or	or	CCONJ
iiclr-17757	820	53	businessesregardless	businessesregardless	NOUN
iiclr-17757	820	54	of	of	ADP
iiclr-17757	820	55	where	where	SCONJ
iiclr-17757	820	56	organized-"to	organized-"to	ADJ
iiclr-17757	820	57	prevent	prevent	VERB
iiclr-17757	820	58	evasion	evasion	NOUN
iiclr-17757	820	59	of	of	ADP
iiclr-17757	820	60	taxes	taxis	NOUN
iiclr-17757	820	61	or	or	CCONJ
iiclr-17757	820	62	clearly	clearly	ADV
iiclr-17757	820	63	to	to	PART
iiclr-17757	820	64	reflect	reflect	VERB
iiclr-17757	820	65	the	the	DET
iiclr-17757	820	66	income	income	NOUN
iiclr-17757	820	67	of	of	ADP
iiclr-17757	820	68	...	...	PUNCT
iiclr-17757	820	69	such	such	ADJ
iiclr-17757	820	70	organizations	organization	NOUN
iiclr-17757	820	71	,	,	PUNCT
iiclr-17757	820	72	trades	trade	NOUN
iiclr-17757	820	73	,	,	PUNCT
iiclr-17757	820	74	or	or	CCONJ
iiclr-17757	820	75	businesses	business	NOUN
iiclr-17757	820	76	.	.	PUNCT
iiclr-17757	821	1	"'33	"'33	VERB
iiclr-17757	821	2	the	the	DET
iiclr-17757	821	3	objective	objective	NOUN
iiclr-17757	821	4	of	of	ADP
iiclr-17757	821	5	this	this	DET
iiclr-17757	821	6	provision	provision	NOUN
iiclr-17757	821	7	"	"	PUNCT
iiclr-17757	821	8	is	be	AUX
iiclr-17757	821	9	to	to	PART
iiclr-17757	821	10	place	place	VERB
iiclr-17757	821	11	'	'	PUNCT
iiclr-17757	821	12	a	a	DET
iiclr-17757	821	13	controlled	control	VERB
iiclr-17757	821	14	taxpayer	taxpayer	NOUN
iiclr-17757	821	15	on	on	ADP
iiclr-17757	821	16	a	a	DET
iiclr-17757	821	17	tax	tax	NOUN
iiclr-17757	821	18	parity	parity	NOUN
iiclr-17757	821	19	with	with	ADP
iiclr-17757	821	20	an	an	DET
iiclr-17757	821	21	uncontrolled	uncontrolled	ADJ
iiclr-17757	821	22	taxpayer	taxpayer	NOUN
iiclr-17757	821	23	by	by	ADP
iiclr-17757	821	24	determining	determine	VERB
iiclr-17757	821	25	the	the	DET
iiclr-17757	821	26	true	true	ADJ
iiclr-17757	821	27	taxable	taxable	ADJ
iiclr-17757	821	28	income	income	NOUN
iiclr-17757	821	29	of	of	ADP
iiclr-17757	821	30	the	the	DET
iiclr-17757	821	31	controlled	control	VERB
iiclr-17757	821	32	taxpayer	taxpayer	NOUN
iiclr-17757	821	33	.	.	PUNCT
iiclr-17757	822	1	"	"	PUNCT
iiclr-17757	822	2	"	"	PUNCT
iiclr-17757	822	3	34	34	NUM
iiclr-17757	822	4	true	true	ADJ
iiclr-17757	822	5	taxable	taxable	ADJ
iiclr-17757	822	6	income	income	NOUN
iiclr-17757	822	7	is	be	AUX
iiclr-17757	822	8	usually	usually	ADV
iiclr-17757	822	9	determined	determine	VERB
iiclr-17757	822	10	by	by	ADP
iiclr-17757	822	11	the	the	DET
iiclr-17757	822	12	arm	arm	NOUN
iiclr-17757	822	13	's	's	PART
iiclr-17757	822	14	length	length	NOUN
iiclr-17757	822	15	cost	cost	NOUN
iiclr-17757	822	16	,	,	PUNCT
iiclr-17757	822	17	also	also	ADV
iiclr-17757	822	18	referred	refer	VERB
iiclr-17757	822	19	to	to	ADP
iiclr-17757	822	20	as	as	ADP
iiclr-17757	822	21	the	the	DET
iiclr-17757	822	22	fair	fair	ADJ
iiclr-17757	822	23	market	market	NOUN
iiclr-17757	822	24	value	value	NOUN
iiclr-17757	822	25	,	,	PUNCT
iiclr-17757	822	26	of	of	ADP
iiclr-17757	822	27	a	a	DET
iiclr-17757	822	28	comparable	comparable	ADJ
iiclr-17757	822	29	transaction	transaction	NOUN
iiclr-17757	822	30	.	.	PUNCT
iiclr-17757	823	1	3	3	NUM
iiclr-17757	823	2	'	'	PART
iiclr-17757	823	3	depending	depend	VERB
iiclr-17757	823	4	131	131	NUM
iiclr-17757	823	5	.	.	PUNCT
iiclr-17757	823	6	seeid	seeid	PROPN
iiclr-17757	823	7	.	.	PUNCT
iiclr-17757	824	1	see	see	AUX
iiclr-17757	824	2	also	also	ADV
iiclr-17757	824	3	rev	rev	VERB
iiclr-17757	824	4	.	.	PROPN
iiclr-17757	824	5	proc	proc	PROPN
iiclr-17757	824	6	.	.	PUNCT
iiclr-17757	825	1	91	91	NUM
iiclr-17757	825	2	-	-	PUNCT
iiclr-17757	825	3	22,1991	22,1991	NUM
iiclr-17757	825	4	-	-	SYM
iiclr-17757	825	5	1	1	NUM
iiclr-17757	825	6	c.b	c.b	PROPN
iiclr-17757	825	7	.	.	PROPN
iiclr-17757	825	8	526	526	NUM
iiclr-17757	825	9	(	(	PUNCT
iiclr-17757	825	10	announcing	announce	VERB
iiclr-17757	825	11	the	the	DET
iiclr-17757	825	12	apa	apa	PROPN
iiclr-17757	825	13	program	program	PROPN
iiclr-17757	825	14	)	)	PUNCT
iiclr-17757	825	15	.	.	PUNCT
iiclr-17757	826	1	132	132	NUM
iiclr-17757	826	2	.	.	PUNCT
iiclr-17757	827	1	the	the	DET
iiclr-17757	827	2	process	process	NOUN
iiclr-17757	827	3	described	describe	VERB
iiclr-17757	827	4	herein	herein	NOUN
iiclr-17757	827	5	oversimplifies	oversimplify	VERB
iiclr-17757	827	6	the	the	DET
iiclr-17757	827	7	process	process	NOUN
iiclr-17757	827	8	of	of	ADP
iiclr-17757	827	9	determining	determine	VERB
iiclr-17757	827	10	an	an	DET
iiclr-17757	827	11	arm	arm	NOUN
iiclr-17757	827	12	's	's	PART
iiclr-17757	827	13	length	length	NOUN
iiclr-17757	827	14	price	price	NOUN
iiclr-17757	827	15	given	give	VERB
iiclr-17757	827	16	the	the	DET
iiclr-17757	827	17	complexities	complexity	NOUN
iiclr-17757	827	18	of	of	ADP
iiclr-17757	827	19	today	today	NOUN
iiclr-17757	827	20	's	's	PART
iiclr-17757	827	21	market	market	NOUN
iiclr-17757	827	22	.	.	PUNCT
iiclr-17757	828	1	as	as	ADP
iiclr-17757	828	2	a	a	DET
iiclr-17757	828	3	more	more	ADV
iiclr-17757	828	4	detailed	detailed	ADJ
iiclr-17757	828	5	analysis	analysis	NOUN
iiclr-17757	828	6	of	of	ADP
iiclr-17757	828	7	these	these	DET
iiclr-17757	828	8	issues	issue	NOUN
iiclr-17757	828	9	are	be	AUX
iiclr-17757	828	10	beyond	beyond	ADP
iiclr-17757	828	11	the	the	DET
iiclr-17757	828	12	scope	scope	NOUN
iiclr-17757	828	13	of	of	ADP
iiclr-17757	828	14	this	this	DET
iiclr-17757	828	15	paper	paper	NOUN
iiclr-17757	828	16	,	,	PUNCT
iiclr-17757	828	17	consult	consult	VERB
iiclr-17757	828	18	the	the	DET
iiclr-17757	828	19	sources	source	NOUN
iiclr-17757	828	20	cited	cite	VERB
iiclr-17757	828	21	within	within	ADP
iiclr-17757	828	22	this	this	DET
iiclr-17757	828	23	section	section	NOUN
iiclr-17757	828	24	for	for	ADP
iiclr-17757	828	25	further	further	ADJ
iiclr-17757	828	26	information	information	NOUN
iiclr-17757	828	27	.	.	PUNCT
iiclr-17757	829	1	133	133	NUM
iiclr-17757	829	2	.	.	PUNCT
iiclr-17757	829	3	i.r.c	i.r.c	NOUN
iiclr-17757	829	4	.	.	PUNCT
iiclr-17757	830	1	§	§	PROPN
iiclr-17757	830	2	482	482	NUM
iiclr-17757	830	3	(	(	PUNCT
iiclr-17757	830	4	2001	2001	NUM
iiclr-17757	830	5	)	)	PUNCT
iiclr-17757	830	6	.	.	PUNCT
iiclr-17757	831	1	in	in	ADP
iiclr-17757	831	2	its	its	PRON
iiclr-17757	831	3	entirety	entirety	NOUN
iiclr-17757	831	4	,	,	PUNCT
iiclr-17757	831	5	section	section	NOUN
iiclr-17757	831	6	482	482	NUM
iiclr-17757	831	7	provides	provide	VERB
iiclr-17757	831	8	:	:	PUNCT
iiclr-17757	831	9	in	in	ADP
iiclr-17757	831	10	any	any	DET
iiclr-17757	831	11	case	case	NOUN
iiclr-17757	831	12	of	of	ADP
iiclr-17757	831	13	two	two	NUM
iiclr-17757	831	14	or	or	CCONJ
iiclr-17757	831	15	more	more	ADJ
iiclr-17757	831	16	organizations	organization	NOUN
iiclr-17757	831	17	,	,	PUNCT
iiclr-17757	831	18	trades	trade	NOUN
iiclr-17757	831	19	,	,	PUNCT
iiclr-17757	831	20	or	or	CCONJ
iiclr-17757	831	21	businesses	business	NOUN
iiclr-17757	831	22	(	(	PUNCT
iiclr-17757	831	23	whether	whether	SCONJ
iiclr-17757	831	24	or	or	CCONJ
iiclr-17757	831	25	not	not	PART
iiclr-17757	831	26	incorporated	incorporate	VERB
iiclr-17757	831	27	,	,	PUNCT
iiclr-17757	831	28	whether	whether	SCONJ
iiclr-17757	831	29	or	or	CCONJ
iiclr-17757	831	30	not	not	PART
iiclr-17757	831	31	organized	organize	VERB
iiclr-17757	831	32	in	in	ADP
iiclr-17757	831	33	the	the	DET
iiclr-17757	831	34	united	united	PROPN
iiclr-17757	831	35	states	states	PROPN
iiclr-17757	831	36	,	,	PUNCT
iiclr-17757	831	37	and	and	CCONJ
iiclr-17757	831	38	whether	whether	SCONJ
iiclr-17757	831	39	or	or	CCONJ
iiclr-17757	831	40	not	not	PART
iiclr-17757	831	41	affiliated	affiliate	VERB
iiclr-17757	831	42	)	)	PUNCT
iiclr-17757	831	43	owned	own	VERB
iiclr-17757	831	44	or	or	CCONJ
iiclr-17757	831	45	controlled	control	VERB
iiclr-17757	831	46	directly	directly	ADV
iiclr-17757	831	47	or	or	CCONJ
iiclr-17757	831	48	indirectly	indirectly	ADV
iiclr-17757	831	49	by	by	ADP
iiclr-17757	831	50	the	the	DET
iiclr-17757	831	51	same	same	ADJ
iiclr-17757	831	52	interests	interest	NOUN
iiclr-17757	831	53	,	,	PUNCT
iiclr-17757	831	54	the	the	DET
iiclr-17757	831	55	secretary	secretary	NOUN
iiclr-17757	831	56	may	may	AUX
iiclr-17757	831	57	distribute	distribute	VERB
iiclr-17757	831	58	,	,	PUNCT
iiclr-17757	831	59	apportion	apportion	NOUN
iiclr-17757	831	60	,	,	PUNCT
iiclr-17757	831	61	or	or	CCONJ
iiclr-17757	831	62	allocate	allocate	VERB
iiclr-17757	831	63	gross	gross	ADJ
iiclr-17757	831	64	income	income	NOUN
iiclr-17757	831	65	,	,	PUNCT
iiclr-17757	831	66	deductions	deduction	NOUN
iiclr-17757	831	67	,	,	PUNCT
iiclr-17757	831	68	credits	credit	NOUN
iiclr-17757	831	69	,	,	PUNCT
iiclr-17757	831	70	or	or	CCONJ
iiclr-17757	831	71	allowances	allowance	NOUN
iiclr-17757	831	72	between	between	ADP
iiclr-17757	831	73	or	or	CCONJ
iiclr-17757	831	74	among	among	ADP
iiclr-17757	831	75	such	such	ADJ
iiclr-17757	831	76	organizations	organization	NOUN
iiclr-17757	831	77	,	,	PUNCT
iiclr-17757	831	78	trades	trade	NOUN
iiclr-17757	831	79	,	,	PUNCT
iiclr-17757	831	80	or	or	CCONJ
iiclr-17757	831	81	businesses	business	NOUN
iiclr-17757	831	82	,	,	PUNCT
iiclr-17757	831	83	if	if	SCONJ
iiclr-17757	831	84	he	he	PRON
iiclr-17757	831	85	determines	determine	VERB
iiclr-17757	831	86	that	that	SCONJ
iiclr-17757	831	87	such	such	ADJ
iiclr-17757	831	88	distribution	distribution	NOUN
iiclr-17757	831	89	,	,	PUNCT
iiclr-17757	831	90	apportionment	apportionment	ADJ
iiclr-17757	831	91	,	,	PUNCT
iiclr-17757	831	92	or	or	CCONJ
iiclr-17757	831	93	allocation	allocation	NOUN
iiclr-17757	831	94	is	be	AUX
iiclr-17757	831	95	necessary	necessary	ADJ
iiclr-17757	831	96	in	in	ADP
iiclr-17757	831	97	order	order	NOUN
iiclr-17757	831	98	to	to	PART
iiclr-17757	831	99	prevent	prevent	VERB
iiclr-17757	831	100	evasion	evasion	NOUN
iiclr-17757	831	101	of	of	ADP
iiclr-17757	831	102	taxes	taxis	NOUN
iiclr-17757	831	103	or	or	CCONJ
iiclr-17757	831	104	clearly	clearly	ADV
iiclr-17757	831	105	to	to	PART
iiclr-17757	831	106	reflect	reflect	VERB
iiclr-17757	831	107	the	the	DET
iiclr-17757	831	108	income	income	NOUN
iiclr-17757	831	109	of	of	ADP
iiclr-17757	831	110	any	any	PRON
iiclr-17757	831	111	of	of	ADP
iiclr-17757	831	112	such	such	ADJ
iiclr-17757	831	113	organizations	organization	NOUN
iiclr-17757	831	114	,	,	PUNCT
iiclr-17757	831	115	trades	trade	NOUN
iiclr-17757	831	116	,	,	PUNCT
iiclr-17757	831	117	or	or	CCONJ
iiclr-17757	831	118	businesses	business	NOUN
iiclr-17757	831	119	.	.	PUNCT
iiclr-17757	832	1	in	in	ADP
iiclr-17757	832	2	the	the	DET
iiclr-17757	832	3	case	case	NOUN
iiclr-17757	832	4	of	of	ADP
iiclr-17757	832	5	any	any	DET
iiclr-17757	832	6	transfer	transfer	NOUN
iiclr-17757	832	7	(	(	PUNCT
iiclr-17757	832	8	or	or	CCONJ
iiclr-17757	832	9	license	license	NOUN
iiclr-17757	832	10	)	)	PUNCT
iiclr-17757	832	11	of	of	ADP
iiclr-17757	832	12	intangible	intangible	ADJ
iiclr-17757	832	13	property	property	NOUN
iiclr-17757	832	14	(	(	PUNCT
iiclr-17757	832	15	within	within	ADP
iiclr-17757	832	16	the	the	DET
iiclr-17757	832	17	meaning	meaning	NOUN
iiclr-17757	832	18	of	of	ADP
iiclr-17757	832	19	section	section	NOUN
iiclr-17757	832	20	936(h)(3)(b	936(h)(3)(b	NUM
iiclr-17757	832	21	)	)	PUNCT
iiclr-17757	832	22	)	)	PUNCT
iiclr-17757	832	23	,	,	PUNCT
iiclr-17757	832	24	the	the	DET
iiclr-17757	832	25	income	income	NOUN
iiclr-17757	832	26	with	with	ADP
iiclr-17757	832	27	respect	respect	NOUN
iiclr-17757	832	28	to	to	ADP
iiclr-17757	832	29	such	such	ADJ
iiclr-17757	832	30	transfer	transfer	NOUN
iiclr-17757	832	31	or	or	CCONJ
iiclr-17757	832	32	license	license	NOUN
iiclr-17757	832	33	shall	shall	AUX
iiclr-17757	832	34	be	be	AUX
iiclr-17757	832	35	commensurate	commensurate	ADJ
iiclr-17757	832	36	with	with	ADP
iiclr-17757	832	37	the	the	DET
iiclr-17757	832	38	income	income	NOUN
iiclr-17757	832	39	attributable	attributable	ADJ
iiclr-17757	832	40	to	to	ADP
iiclr-17757	832	41	the	the	DET
iiclr-17757	832	42	intangible	intangible	NOUN
iiclr-17757	832	43	.	.	PUNCT
iiclr-17757	833	1	i	i	PRON
iiclr-17757	833	2	d.	d.	PROPN
iiclr-17757	833	3	134	134	NUM
iiclr-17757	833	4	.	.	PUNCT
iiclr-17757	834	1	boris	boris	PROPN
iiclr-17757	834	2	1	1	NUM
iiclr-17757	834	3	.	.	PUNCT
iiclr-17757	834	4	brttker	brttker	PROPN
iiclr-17757	834	5	&	&	CCONJ
iiclr-17757	834	6	lawrence	lawrence	PROPN
iiclr-17757	834	7	lokken	lokken	PROPN
iiclr-17757	834	8	,	,	PUNCT
iiclr-17757	834	9	fundamentals	fundamental	NOUN
iiclr-17757	834	10	of	of	ADP
iiclr-17757	834	11	international	international	ADJ
iiclr-17757	834	12	taxation	taxation	NOUN
iiclr-17757	834	13	,	,	PUNCT
iiclr-17757	834	14	1	1	NUM
iiclr-17757	834	15	79.1.1	79.1.1	NUM
iiclr-17757	834	16	(	(	PUNCT
iiclr-17757	834	17	student	student	NOUN
iiclr-17757	834	18	2d	2d	NUM
iiclr-17757	834	19	ed	ed	NOUN
iiclr-17757	834	20	.	.	PROPN
iiclr-17757	834	21	2001	2001	NUM
iiclr-17757	834	22	)	)	PUNCT
iiclr-17757	835	1	(	(	PUNCT
iiclr-17757	835	2	quoting	quote	VERB
iiclr-17757	835	3	treas	treas	PROPN
iiclr-17757	835	4	.	.	PUNCT
iiclr-17757	836	1	reg	reg	PROPN
iiclr-17757	836	2	.	.	PUNCT
iiclr-17757	837	1	§	§	PROPN
iiclr-17757	837	2	1.482	1.482	NUM
iiclr-17757	837	3	-	-	SYM
iiclr-17757	837	4	1(b)(1	1(b)(1	NUM
iiclr-17757	837	5	)	)	PUNCT
iiclr-17757	837	6	,	,	PUNCT
iiclr-17757	837	7	quoted	quote	VERB
iiclr-17757	837	8	with	with	ADP
iiclr-17757	837	9	approval	approval	NOUN
iiclr-17757	837	10	in	in	ADP
iiclr-17757	837	11	commissioner	commissioner	NOUN
iiclr-17757	837	12	v.	v.	CCONJ
iiclr-17757	837	13	first	first	PROPN
iiclr-17757	837	14	sec	sec	PROPN
iiclr-17757	837	15	.	.	PUNCT
iiclr-17757	837	16	bank	bank	PROPN
iiclr-17757	837	17	of	of	ADP
iiclr-17757	837	18	utah	utah	PROPN
iiclr-17757	837	19	,	,	PUNCT
iiclr-17757	837	20	405	405	NUM
iiclr-17757	837	21	u.s	u.s	PROPN
iiclr-17757	837	22	.	.	PROPN
iiclr-17757	837	23	399	399	NUM
iiclr-17757	837	24	,	,	PUNCT
iiclr-17757	837	25	400	400	NUM
iiclr-17757	837	26	(	(	PUNCT
iiclr-17757	837	27	1972	1972	NUM
iiclr-17757	837	28	)	)	PUNCT
iiclr-17757	837	29	)	)	PUNCT
iiclr-17757	837	30	.	.	PUNCT
iiclr-17757	838	1	135	135	NUM
iiclr-17757	838	2	.	.	PUNCT
iiclr-17757	839	1	see	see	VERB
iiclr-17757	839	2	i	i	PROPN
iiclr-17757	839	3	d.	d.	PROPN
iiclr-17757	839	4	;	;	PUNCT
iiclr-17757	839	5	charles	charles	PROPN
iiclr-17757	839	6	h.	h.	PROPN
iiclr-17757	839	7	gustafson	gustafson	PROPN
iiclr-17757	839	8	etal	etal	PROPN
iiclr-17757	839	9	,	,	PUNCT
iiclr-17757	839	10	taxation	taxation	NOUN
iiclr-17757	839	11	ofinternationaltransacions	ofinternationaltransacion	NOUN
iiclr-17757	839	12	8045	8045	NUM
iiclr-17757	839	13	,	,	PUNCT
iiclr-17757	839	14	at	at	ADP
iiclr-17757	839	15	634	634	NUM
iiclr-17757	839	16	(	(	PUNCT
iiclr-17757	839	17	2d	2d	NUM
iiclr-17757	839	18	ed	ed	NOUN
iiclr-17757	839	19	.	.	PROPN
iiclr-17757	839	20	2001	2001	NUM
iiclr-17757	839	21	)	)	PUNCT
iiclr-17757	839	22	(	(	PUNCT
iiclr-17757	839	23	quoting	quote	VERB
iiclr-17757	839	24	treas	treas	PROPN
iiclr-17757	839	25	.	.	PUNCT
iiclr-17757	840	1	reg	reg	PROPN
iiclr-17757	840	2	.	.	PUNCT
iiclr-17757	841	1	§	§	PROPN
iiclr-17757	841	2	1.482	1.482	NUM
iiclr-17757	841	3	-	-	SYM
iiclr-17757	841	4	1(b)(1	1(b)(1	NUM
iiclr-17757	841	5	)	)	PUNCT
iiclr-17757	841	6	(	(	PUNCT
iiclr-17757	841	7	2001	2001	NUM
iiclr-17757	841	8	)	)	PUNCT
iiclr-17757	841	9	)	)	PUNCT
iiclr-17757	841	10	.	.	PUNCT
iiclr-17757	842	1	the	the	DET
iiclr-17757	842	2	effectiveness	effectiveness	NOUN
iiclr-17757	842	3	of	of	ADP
iiclr-17757	842	4	the	the	DET
iiclr-17757	842	5	arm	arm	NOUN
iiclr-17757	842	6	's	's	PART
iiclr-17757	842	7	length	length	NOUN
iiclr-17757	842	8	cost	cost	NOUN
iiclr-17757	842	9	as	as	ADP
iiclr-17757	842	10	a	a	DET
iiclr-17757	842	11	true	true	ADJ
iiclr-17757	842	12	measure	measure	NOUN
iiclr-17757	842	13	of	of	ADP
iiclr-17757	842	14	taxable	taxable	ADJ
iiclr-17757	842	15	income	income	NOUN
iiclr-17757	842	16	has	have	AUX
iiclr-17757	842	17	been	be	AUX
iiclr-17757	842	18	criticized	criticize	VERB
iiclr-17757	842	19	because	because	SCONJ
iiclr-17757	842	20	of	of	ADP
iiclr-17757	842	21	"	"	PUNCT
iiclr-17757	842	22	the	the	DET
iiclr-17757	842	23	absence	absence	NOUN
iiclr-17757	842	24	of	of	ADP
iiclr-17757	842	25	comparable	comparable	ADJ
iiclr-17757	842	26	arm	arm	NOUN
iiclr-17757	842	27	's	's	PART
iiclr-17757	842	28	length	length	NOUN
iiclr-17757	842	29	transactions	transaction	NOUN
iiclr-17757	842	30	between	between	ADP
iiclr-17757	842	31	unrelated	unrelated	ADJ
iiclr-17757	842	32	parties	party	NOUN
iiclr-17757	842	33	,	,	PUNCT
iiclr-17757	842	34	and	and	CCONJ
iiclr-17757	842	35	the	the	DET
iiclr-17757	842	36	inconsistent	inconsistent	ADJ
iiclr-17757	842	37	results	result	NOUN
iiclr-17757	842	38	of	of	ADP
iiclr-17757	842	39	attempting	attempt	VERB
iiclr-17757	842	40	to	to	PART
iiclr-17757	842	41	impose	impose	VERB
iiclr-17757	842	42	an	an	DET
iiclr-17757	842	43	arm	arm	NOUN
iiclr-17757	842	44	's	's	PART
iiclr-17757	842	45	length	length	NOUN
iiclr-17757	842	46	concept	concept	NOUN
iiclr-17757	842	47	in	in	ADP
iiclr-17757	842	48	the	the	DET
iiclr-17757	842	49	absence	absence	NOUN
iiclr-17757	842	50	of	of	ADP
iiclr-17757	842	51	comparables	comparable	NOUN
iiclr-17757	842	52	.	.	PUNCT
iiclr-17757	842	53	"	"	PUNCT
iiclr-17757	843	1	britker	britker	PROPN
iiclr-17757	843	2	&	&	CCONJ
iiclr-17757	843	3	lokken	lokken	PROPN
iiclr-17757	843	4	,	,	PUNCT
iiclr-17757	843	5	supra	supra	PROPN
iiclr-17757	843	6	note	note	PROPN
iiclr-17757	843	7	134	134	NUM
iiclr-17757	843	8	,	,	PUNCT
iiclr-17757	843	9	79.1.1	79.1.1	NUM
iiclr-17757	843	10	(	(	PUNCT
iiclr-17757	843	11	quoting	quote	VERB
iiclr-17757	843	12	staff	staff	NOUN
iiclr-17757	843	13	of	of	ADP
iiclr-17757	843	14	joint	joint	ADJ
iiclr-17757	843	15	comm	comm	NOUN
iiclr-17757	843	16	.	.	PUNCT
iiclr-17757	844	1	on	on	ADP
iiclr-17757	844	2	tax'n	tax'n	PRON
iiclr-17757	844	3	,	,	PUNCT
iiclr-17757	844	4	99th	99th	ADJ
iiclr-17757	844	5	cong	cong	NOUN
iiclr-17757	844	6	.	.	PROPN
iiclr-17757	844	7	,	,	PUNCT
iiclr-17757	844	8	2d	2d	NUM
iiclr-17757	844	9	sess	sess	NOUN
iiclr-17757	844	10	.	.	PUNCT
iiclr-17757	844	11	,	,	PUNCT
iiclr-17757	844	12	gen	gen	PROPN
iiclr-17757	844	13	.	.	PROPN
iiclr-17757	844	14	explan	explan	PROPN
iiclr-17757	844	15	.	.	PUNCT
iiclr-17757	845	1	of	of	ADP
iiclr-17757	845	2	the	the	DET
iiclr-17757	845	3	tax	tax	NOUN
iiclr-17757	845	4	reform	reform	NOUN
iiclr-17757	845	5	act	act	NOUN
iiclr-17757	845	6	of	of	ADP
iiclr-17757	845	7	1986	1986	NUM
iiclr-17757	845	8	,	,	PUNCT
iiclr-17757	845	9	at	at	ADP
iiclr-17757	845	10	1014	1014	NUM
iiclr-17757	845	11	(	(	PUNCT
iiclr-17757	845	12	comm	comm	NOUN
iiclr-17757	845	13	.	.	PUNCT
iiclr-17757	845	14	print	print	NOUN
iiclr-17757	845	15	1987	1987	NUM
iiclr-17757	845	16	)	)	PUNCT
iiclr-17757	845	17	)	)	PUNCT
iiclr-17757	845	18	.	.	PUNCT
iiclr-17757	846	1	[	[	X
iiclr-17757	846	2	vol	vol	NOUN
iiclr-17757	846	3	.	.	PUNCT
iiclr-17757	847	1	13:1	13:1	NUM
iiclr-17757	847	2	all	all	PRON
iiclr-17757	847	3	's	be	AUX
iiclr-17757	847	4	fair	fair	ADJ
iiclr-17757	847	5	in	in	ADP
iiclr-17757	847	6	love	love	NOUN
iiclr-17757	847	7	,	,	PUNCT
iiclr-17757	847	8	war	war	NOUN
iiclr-17757	847	9	,	,	PUNCT
iiclr-17757	847	10	and	and	CCONJ
iiclr-17757	847	11	taxes	taxis	NOUN
iiclr-17757	847	12	on	on	ADP
iiclr-17757	847	13	the	the	DET
iiclr-17757	847	14	comparisons	comparison	NOUN
iiclr-17757	847	15	and	and	CCONJ
iiclr-17757	847	16	methods	method	NOUN
iiclr-17757	847	17	used	use	VERB
iiclr-17757	847	18	,	,	PUNCT
iiclr-17757	847	19	different	different	ADJ
iiclr-17757	847	20	results	result	NOUN
iiclr-17757	847	21	may	may	AUX
iiclr-17757	847	22	be	be	AUX
iiclr-17757	847	23	obtained	obtain	VERB
iiclr-17757	847	24	;	;	PUNCT
iiclr-17757	847	25	the	the	DET
iiclr-17757	847	26	application	application	NOUN
iiclr-17757	847	27	of	of	ADP
iiclr-17757	847	28	a	a	DET
iiclr-17757	847	29	best	good	ADJ
iiclr-17757	847	30	method	method	NOUN
iiclr-17757	847	31	may	may	AUX
iiclr-17757	847	32	yield	yield	VERB
iiclr-17757	847	33	"	"	PUNCT
iiclr-17757	847	34	a	a	DET
iiclr-17757	847	35	number	number	NOUN
iiclr-17757	847	36	of	of	ADP
iiclr-17757	847	37	results	result	NOUN
iiclr-17757	847	38	from	from	ADP
iiclr-17757	847	39	which	which	PRON
iiclr-17757	847	40	a	a	DET
iiclr-17757	847	41	range	range	NOUN
iiclr-17757	847	42	of	of	ADP
iiclr-17757	847	43	reliable	reliable	ADJ
iiclr-17757	847	44	results	result	NOUN
iiclr-17757	847	45	may	may	AUX
iiclr-17757	847	46	be	be	AUX
iiclr-17757	847	47	derived	derive	VERB
iiclr-17757	847	48	.	.	PUNCT
iiclr-17757	847	49	"	"	PUNCT
iiclr-17757	848	1	136	136	NUM
iiclr-17757	848	2	this	this	DET
iiclr-17757	848	3	continuum	continuum	NOUN
iiclr-17757	848	4	is	be	AUX
iiclr-17757	848	5	referred	refer	VERB
iiclr-17757	848	6	to	to	ADP
iiclr-17757	848	7	as	as	ADP
iiclr-17757	848	8	the	the	DET
iiclr-17757	848	9	"	"	PUNCT
iiclr-17757	848	10	arm	arm	NOUN
iiclr-17757	848	11	's	's	PART
iiclr-17757	848	12	length	length	NOUN
iiclr-17757	848	13	range	range	NOUN
iiclr-17757	848	14	.	.	PUNCT
iiclr-17757	848	15	"	"	PUNCT
iiclr-17757	849	1	"	"	PUNCT
iiclr-17757	849	2	'	'	PUNCT
iiclr-17757	849	3	if	if	SCONJ
iiclr-17757	849	4	the	the	DET
iiclr-17757	849	5	results	result	NOUN
iiclr-17757	849	6	fall	fall	VERB
iiclr-17757	849	7	within	within	ADP
iiclr-17757	849	8	this	this	DET
iiclr-17757	849	9	range	range	NOUN
iiclr-17757	849	10	,	,	PUNCT
iiclr-17757	849	11	then	then	ADV
iiclr-17757	849	12	the	the	DET
iiclr-17757	849	13	taxpayer	taxpayer	NOUN
iiclr-17757	849	14	's	's	PART
iiclr-17757	849	15	proposed	propose	VERB
iiclr-17757	849	16	prices	price	NOUN
iiclr-17757	849	17	will	will	AUX
iiclr-17757	849	18	not	not	PART
iiclr-17757	849	19	be	be	AUX
iiclr-17757	849	20	adjusted	adjust	VERB
iiclr-17757	849	21	.	.	PUNCT
iiclr-17757	850	1	3	3	NUM
iiclr-17757	850	2	'	'	PART
iiclr-17757	850	3	b.	b.	NOUN
iiclr-17757	850	4	consequences	consequence	NOUN
iiclr-17757	850	5	of	of	ADP
iiclr-17757	850	6	transfer	transfer	NOUN
iiclr-17757	850	7	pricing	pricing	NOUN
iiclr-17757	850	8	between	between	ADP
iiclr-17757	850	9	foreign	foreign	ADJ
iiclr-17757	850	10	and	and	CCONJ
iiclr-17757	850	11	domestic	domestic	ADJ
iiclr-17757	850	12	related	related	ADJ
iiclr-17757	850	13	parties	party	NOUN
iiclr-17757	850	14	the	the	DET
iiclr-17757	850	15	irs	irs	PROPN
iiclr-17757	850	16	invokes	invoke	VERB
iiclr-17757	850	17	section	section	NOUN
iiclr-17757	850	18	482	482	NUM
iiclr-17757	850	19	most	most	ADV
iiclr-17757	850	20	frequently	frequently	ADV
iiclr-17757	850	21	to	to	PART
iiclr-17757	850	22	challenge	challenge	VERB
iiclr-17757	850	23	transfer	transfer	NOUN
iiclr-17757	850	24	prices	price	NOUN
iiclr-17757	850	25	and	and	CCONJ
iiclr-17757	850	26	expense	expense	NOUN
iiclr-17757	850	27	allocations	allocation	NOUN
iiclr-17757	850	28	between	between	ADP
iiclr-17757	850	29	domestic	domestic	ADJ
iiclr-17757	850	30	corporations	corporation	NOUN
iiclr-17757	850	31	and	and	CCONJ
iiclr-17757	850	32	foreign	foreign	ADJ
iiclr-17757	850	33	affiliates	affiliate	NOUN
iiclr-17757	850	34	that	that	PRON
iiclr-17757	850	35	are	be	AUX
iiclr-17757	850	36	not	not	PART
iiclr-17757	850	37	subject	subject	ADJ
iiclr-17757	850	38	to	to	ADP
iiclr-17757	850	39	united	united	PROPN
iiclr-17757	850	40	states	states	PROPN
iiclr-17757	850	41	tax	tax	NOUN
iiclr-17757	850	42	on	on	ADP
iiclr-17757	850	43	foreign	foreign	ADJ
iiclr-17757	850	44	income	income	NOUN
iiclr-17757	850	45	.	.	PUNCT
iiclr-17757	851	1	'39	'39	NUM
iiclr-17757	851	2	for	for	ADP
iiclr-17757	851	3	example	example	NOUN
iiclr-17757	851	4	,	,	PUNCT
iiclr-17757	851	5	the	the	DET
iiclr-17757	851	6	irs	irs	PROPN
iiclr-17757	851	7	may	may	AUX
iiclr-17757	851	8	invoke	invoke	VERB
iiclr-17757	851	9	its	its	PRON
iiclr-17757	851	10	authority	authority	NOUN
iiclr-17757	851	11	under	under	ADP
iiclr-17757	851	12	section	section	NOUN
iiclr-17757	851	13	482	482	NUM
iiclr-17757	851	14	to	to	PART
iiclr-17757	851	15	challenge	challenge	VERB
iiclr-17757	851	16	the	the	DET
iiclr-17757	851	17	sale	sale	NOUN
iiclr-17757	851	18	of	of	ADP
iiclr-17757	851	19	goods	good	NOUN
iiclr-17757	851	20	at	at	ADP
iiclr-17757	851	21	cost	cost	NOUN
iiclr-17757	851	22	by	by	ADP
iiclr-17757	851	23	a	a	DET
iiclr-17757	851	24	united	united	PROPN
iiclr-17757	851	25	states	states	PROPN
iiclr-17757	851	26	corporation	corporation	PROPN
iiclr-17757	851	27	to	to	ADP
iiclr-17757	851	28	its	its	PRON
iiclr-17757	851	29	foreign	foreign	ADJ
iiclr-17757	851	30	subsidiaries	subsidiary	NOUN
iiclr-17757	851	31	because	because	SCONJ
iiclr-17757	851	32	the	the	DET
iiclr-17757	851	33	profits	profit	NOUN
iiclr-17757	851	34	earned	earn	VERB
iiclr-17757	851	35	when	when	SCONJ
iiclr-17757	851	36	the	the	DET
iiclr-17757	851	37	goods	good	NOUN
iiclr-17757	851	38	are	be	AUX
iiclr-17757	851	39	resold	resold	VERB
iiclr-17757	851	40	overseas	overseas	ADV
iiclr-17757	851	41	would	would	AUX
iiclr-17757	851	42	not	not	PART
iiclr-17757	851	43	be	be	AUX
iiclr-17757	851	44	taxed	tax	VERB
iiclr-17757	851	45	by	by	ADP
iiclr-17757	851	46	the	the	DET
iiclr-17757	851	47	united	united	PROPN
iiclr-17757	851	48	states	states	PROPN
iiclr-17757	851	49	until	until	SCONJ
iiclr-17757	851	50	they	they	PRON
iiclr-17757	851	51	are	be	AUX
iiclr-17757	851	52	repatriated	repatriate	VERB
iiclr-17757	851	53	(	(	PUNCT
iiclr-17757	851	54	e.g.	e.g.	ADV
iiclr-17757	851	55	,	,	PUNCT
iiclr-17757	851	56	through	through	ADP
iiclr-17757	851	57	a	a	DET
iiclr-17757	851	58	dividend	dividend	NOUN
iiclr-17757	851	59	distribition	distribition	NOUN
iiclr-17757	851	60	by	by	ADP
iiclr-17757	851	61	the	the	DET
iiclr-17757	851	62	foreign	foreign	ADJ
iiclr-17757	851	63	subsidiary	subsidiary	NOUN
iiclr-17757	851	64	to	to	ADP
iiclr-17757	851	65	its	its	PRON
iiclr-17757	851	66	united	united	PROPN
iiclr-17757	851	67	states	states	PROPN
iiclr-17757	851	68	parent	parent	NOUN
iiclr-17757	851	69	.	.	PUNCT
iiclr-17757	851	70	)	)	PUNCT
iiclr-17757	852	1	14	14	NUM
iiclr-17757	852	2	0	0	NUM
iiclr-17757	852	3	adjustments	adjustment	NOUN
iiclr-17757	852	4	to	to	ADP
iiclr-17757	852	5	an	an	DET
iiclr-17757	852	6	item	item	NOUN
iiclr-17757	852	7	of	of	ADP
iiclr-17757	852	8	income	income	NOUN
iiclr-17757	852	9	under	under	ADP
iiclr-17757	852	10	section	section	NOUN
iiclr-17757	852	11	482	482	NUM
iiclr-17757	852	12	for	for	ADP
iiclr-17757	852	13	one	one	NUM
iiclr-17757	852	14	taxpayer	taxpayer	NOUN
iiclr-17757	852	15	in	in	ADP
iiclr-17757	852	16	a	a	DET
iiclr-17757	852	17	control	control	NOUN
iiclr-17757	852	18	group	group	NOUN
iiclr-17757	852	19	results	result	VERB
iiclr-17757	852	20	in	in	ADP
iiclr-17757	852	21	a	a	DET
iiclr-17757	852	22	collateral	collateral	ADJ
iiclr-17757	852	23	adjustment	adjustment	NOUN
iiclr-17757	852	24	to	to	ADP
iiclr-17757	852	25	other	other	ADJ
iiclr-17757	852	26	members	member	NOUN
iiclr-17757	852	27	in	in	ADP
iiclr-17757	852	28	the	the	DET
iiclr-17757	852	29	control	control	NOUN
iiclr-17757	852	30	group	group	NOUN
iiclr-17757	852	31	,	,	PUNCT
iiclr-17757	852	32	such	such	ADJ
iiclr-17757	852	33	as	as	ADP
iiclr-17757	852	34	"	"	PUNCT
iiclr-17757	852	35	correlative	correlative	ADJ
iiclr-17757	852	36	allocations	allocation	NOUN
iiclr-17757	852	37	,	,	PUNCT
iiclr-17757	852	38	deductions	deduction	NOUN
iiclr-17757	852	39	,	,	PUNCT
iiclr-17757	852	40	conforming	conform	VERB
iiclr-17757	852	41	adjustments	adjustment	NOUN
iiclr-17757	852	42	and	and	CCONJ
iiclr-17757	852	43	setoffs	setoff	NOUN
iiclr-17757	852	44	.	.	PUNCT
iiclr-17757	853	1	"	"	PUNCT
iiclr-17757	853	2	'	'	PUNCT
iiclr-17757	853	3	4	4	NUM
iiclr-17757	853	4	''	''	PUNCT
iiclr-17757	853	5	this	this	PRON
iiclr-17757	853	6	may	may	AUX
iiclr-17757	853	7	be	be	AUX
iiclr-17757	853	8	illustrated	illustrate	VERB
iiclr-17757	853	9	in	in	ADP
iiclr-17757	853	10	the	the	DET
iiclr-17757	853	11	example	example	NOUN
iiclr-17757	853	12	above	above	ADV
iiclr-17757	853	13	;	;	PUNCT
iiclr-17757	853	14	the	the	DET
iiclr-17757	853	15	price	price	NOUN
iiclr-17757	853	16	at	at	ADP
iiclr-17757	853	17	which	which	PRON
iiclr-17757	853	18	the	the	DET
iiclr-17757	853	19	parent	parent	NOUN
iiclr-17757	853	20	's	's	PART
iiclr-17757	853	21	products	product	NOUN
iiclr-17757	853	22	are	be	AUX
iiclr-17757	853	23	transferred	transfer	VERB
iiclr-17757	853	24	to	to	ADP
iiclr-17757	853	25	the	the	DET
iiclr-17757	853	26	subsidiary	subsidiary	NOUN
iiclr-17757	853	27	must	must	AUX
iiclr-17757	853	28	136	136	NUM
iiclr-17757	853	29	.	.	PUNCT
iiclr-17757	854	1	gustafson	gustafson	PROPN
iiclr-17757	854	2	,	,	PUNCT
iiclr-17757	854	3	supra	supra	PROPN
iiclr-17757	854	4	note	note	PROPN
iiclr-17757	854	5	135	135	NUM
iiclr-17757	854	6	,	,	PUNCT
iiclr-17757	854	7	8045	8045	NUM
iiclr-17757	854	8	,	,	PUNCT
iiclr-17757	854	9	at	at	ADP
iiclr-17757	854	10	636	636	NUM
iiclr-17757	854	11	(	(	PUNCT
iiclr-17757	854	12	quoting	quote	VERB
iiclr-17757	854	13	treas	treas	PROPN
iiclr-17757	854	14	.	.	PUNCT
iiclr-17757	855	1	reg	reg	PROPN
iiclr-17757	855	2	.	.	PUNCT
iiclr-17757	856	1	§	§	PROPN
iiclr-17757	856	2	1.482	1.482	NUM
iiclr-17757	856	3	-	-	SYM
iiclr-17757	856	4	1(e	1(e	NUM
iiclr-17757	856	5	)	)	PUNCT
iiclr-17757	856	6	(	(	PUNCT
iiclr-17757	856	7	2001	2001	NUM
iiclr-17757	856	8	)	)	PUNCT
iiclr-17757	856	9	)	)	PUNCT
iiclr-17757	856	10	.	.	PUNCT
iiclr-17757	857	1	the	the	DET
iiclr-17757	857	2	following	follow	VERB
iiclr-17757	857	3	factors	factor	NOUN
iiclr-17757	857	4	must	must	AUX
iiclr-17757	857	5	be	be	AUX
iiclr-17757	857	6	considered	consider	VERB
iiclr-17757	857	7	when	when	SCONJ
iiclr-17757	857	8	determining	determine	VERB
iiclr-17757	857	9	the	the	DET
iiclr-17757	857	10	comparability	comparability	NOUN
iiclr-17757	857	11	of	of	ADP
iiclr-17757	857	12	transactions	transaction	NOUN
iiclr-17757	857	13	:	:	PUNCT
iiclr-17757	857	14	the	the	DET
iiclr-17757	857	15	resources	resource	NOUN
iiclr-17757	857	16	used	use	VERB
iiclr-17757	857	17	,	,	PUNCT
iiclr-17757	857	18	the	the	DET
iiclr-17757	857	19	contractual	contractual	ADJ
iiclr-17757	857	20	terms	term	NOUN
iiclr-17757	857	21	,	,	PUNCT
iiclr-17757	857	22	the	the	DET
iiclr-17757	857	23	risks	risk	NOUN
iiclr-17757	857	24	,	,	PUNCT
iiclr-17757	857	25	the	the	DET
iiclr-17757	857	26	weight	weight	NOUN
iiclr-17757	857	27	of	of	ADP
iiclr-17757	857	28	the	the	DET
iiclr-17757	857	29	economic	economic	ADJ
iiclr-17757	857	30	conditions	condition	NOUN
iiclr-17757	857	31	,	,	PUNCT
iiclr-17757	857	32	and	and	CCONJ
iiclr-17757	857	33	the	the	DET
iiclr-17757	857	34	nature	nature	NOUN
iiclr-17757	857	35	of	of	ADP
iiclr-17757	857	36	the	the	DET
iiclr-17757	857	37	property	property	NOUN
iiclr-17757	857	38	or	or	CCONJ
iiclr-17757	857	39	services	service	NOUN
iiclr-17757	857	40	.	.	PUNCT
iiclr-17757	858	1	see	see	VERB
iiclr-17757	858	2	i	i	PRON
iiclr-17757	858	3	d.	d.	PROPN
iiclr-17757	858	4	1	1	NUM
iiclr-17757	858	5	8045	8045	NUM
iiclr-17757	858	6	(	(	PUNCT
iiclr-17757	858	7	citing	cite	VERB
iiclr-17757	858	8	treas	treas	PROPN
iiclr-17757	858	9	.	.	PUNCT
iiclr-17757	859	1	reg	reg	PROPN
iiclr-17757	859	2	.	.	PUNCT
iiclr-17757	860	1	§	§	PROPN
iiclr-17757	860	2	1.482	1.482	NUM
iiclr-17757	860	3	-	-	SYM
iiclr-17757	860	4	1	1	NUM
iiclr-17757	860	5	(	(	PUNCT
iiclr-17757	860	6	d	d	NOUN
iiclr-17757	860	7	)	)	PUNCT
iiclr-17757	860	8	(	(	PUNCT
iiclr-17757	860	9	2001	2001	NUM
iiclr-17757	860	10	)	)	PUNCT
iiclr-17757	860	11	)	)	PUNCT
iiclr-17757	860	12	.	.	PUNCT
iiclr-17757	861	1	differences	difference	NOUN
iiclr-17757	861	2	attributed	attribute	VERB
iiclr-17757	861	3	to	to	ADP
iiclr-17757	861	4	attempts	attempt	NOUN
iiclr-17757	861	5	to	to	PART
iiclr-17757	861	6	enter	enter	VERB
iiclr-17757	861	7	or	or	CCONJ
iiclr-17757	861	8	expand	expand	VERB
iiclr-17757	861	9	a	a	DET
iiclr-17757	861	10	market	market	NOUN
iiclr-17757	861	11	,	,	PUNCT
iiclr-17757	861	12	comparisons	comparison	NOUN
iiclr-17757	861	13	of	of	ADP
iiclr-17757	861	14	different	different	ADJ
iiclr-17757	861	15	markets	market	NOUN
iiclr-17757	861	16	,	,	PUNCT
iiclr-17757	861	17	and	and	CCONJ
iiclr-17757	861	18	different	different	ADJ
iiclr-17757	861	19	geographic	geographic	ADJ
iiclr-17757	861	20	locations	location	NOUN
iiclr-17757	861	21	may	may	AUX
iiclr-17757	861	22	alter	alter	VERB
iiclr-17757	861	23	this	this	DET
iiclr-17757	861	24	analysis	analysis	NOUN
iiclr-17757	861	25	.	.	PUNCT
iiclr-17757	862	1	see	see	VERB
iiclr-17757	862	2	i	i	PRON
iiclr-17757	862	3	d.	d.	PROPN
iiclr-17757	862	4	(	(	PUNCT
iiclr-17757	862	5	citing	cite	VERB
iiclr-17757	862	6	treas	treas	PROPN
iiclr-17757	862	7	.	.	PUNCT
iiclr-17757	863	1	reg	reg	PROPN
iiclr-17757	863	2	.	.	PUNCT
iiclr-17757	864	1	§	§	PROPN
iiclr-17757	864	2	1.482	1.482	NUM
iiclr-17757	864	3	-	-	SYM
iiclr-17757	864	4	1(d)(4	1(d)(4	NUM
iiclr-17757	864	5	)	)	PUNCT
iiclr-17757	864	6	(	(	PUNCT
iiclr-17757	864	7	2001	2001	NUM
iiclr-17757	864	8	)	)	PUNCT
iiclr-17757	864	9	)	)	PUNCT
iiclr-17757	864	10	.	.	PUNCT
iiclr-17757	865	1	137	137	NUM
iiclr-17757	865	2	.	.	PUNCT
iiclr-17757	866	1	i	i	PRON
iiclr-17757	866	2	d.	d.	PROPN
iiclr-17757	866	3	138	138	NUM
iiclr-17757	866	4	.	.	PUNCT
iiclr-17757	867	1	see	see	VERB
iiclr-17757	867	2	i	i	PRON
iiclr-17757	867	3	d.	d.	PROPN
iiclr-17757	867	4	139	139	NUM
iiclr-17757	867	5	.	.	PUNCT
iiclr-17757	868	1	see	see	VERB
iiclr-17757	868	2	brtker	brtker	NOUN
iiclr-17757	868	3	&	&	CCONJ
iiclr-17757	868	4	lokken	lokken	PROPN
iiclr-17757	868	5	,	,	PUNCT
iiclr-17757	868	6	supra	supra	PROPN
iiclr-17757	868	7	note	note	PROPN
iiclr-17757	868	8	134	134	NUM
iiclr-17757	868	9	,	,	PUNCT
iiclr-17757	868	10	1	1	NUM
iiclr-17757	868	11	79.1.1	79.1.1	NUM
iiclr-17757	868	12	.	.	PUNCT
iiclr-17757	869	1	the	the	DET
iiclr-17757	869	2	irs	irs	PROPN
iiclr-17757	869	3	has	have	VERB
iiclr-17757	869	4	an	an	DET
iiclr-17757	869	5	incentive	incentive	NOUN
iiclr-17757	869	6	to	to	PART
iiclr-17757	869	7	invoke	invoke	VERB
iiclr-17757	869	8	section	section	NOUN
iiclr-17757	869	9	482	482	NUM
iiclr-17757	869	10	to	to	PART
iiclr-17757	869	11	increase	increase	VERB
iiclr-17757	869	12	tax	tax	NOUN
iiclr-17757	869	13	collections	collection	NOUN
iiclr-17757	869	14	in	in	ADP
iiclr-17757	869	15	international	international	ADJ
iiclr-17757	869	16	transactions	transaction	NOUN
iiclr-17757	869	17	when	when	SCONJ
iiclr-17757	869	18	the	the	DET
iiclr-17757	869	19	controlled	control	VERB
iiclr-17757	869	20	arrangement	arrangement	NOUN
iiclr-17757	869	21	is	be	AUX
iiclr-17757	869	22	between	between	ADP
iiclr-17757	869	23	a	a	DET
iiclr-17757	869	24	supplier	supplier	NOUN
iiclr-17757	869	25	and	and	CCONJ
iiclr-17757	869	26	producer	producer	NOUN
iiclr-17757	869	27	(	(	PUNCT
iiclr-17757	869	28	as	as	ADP
iiclr-17757	869	29	in	in	ADP
iiclr-17757	869	30	the	the	DET
iiclr-17757	869	31	example	example	NOUN
iiclr-17757	869	32	set	set	VERB
iiclr-17757	869	33	forth	forth	ADP
iiclr-17757	869	34	in	in	ADP
iiclr-17757	869	35	the	the	DET
iiclr-17757	869	36	text	text	NOUN
iiclr-17757	869	37	accompanying	accompany	VERB
iiclr-17757	869	38	note	note	NOUN
iiclr-17757	869	39	140	140	NUM
iiclr-17757	869	40	)	)	PUNCT
iiclr-17757	869	41	.	.	PUNCT
iiclr-17757	870	1	see	see	VERB
iiclr-17757	870	2	gustafson	gustafson	PROPN
iiclr-17757	870	3	,	,	PUNCT
iiclr-17757	870	4	supra	supra	PROPN
iiclr-17757	870	5	note	note	PROPN
iiclr-17757	870	6	135	135	NUM
iiclr-17757	870	7	,	,	PUNCT
iiclr-17757	870	8	8020	8020	NUM
iiclr-17757	870	9	.	.	PUNCT
iiclr-17757	871	1	by	by	ADP
iiclr-17757	871	2	doing	do	VERB
iiclr-17757	871	3	so	so	ADV
iiclr-17757	871	4	,	,	PUNCT
iiclr-17757	871	5	the	the	DET
iiclr-17757	871	6	irs	irs	PROPN
iiclr-17757	871	7	implicates	implicate	VERB
iiclr-17757	871	8	the	the	DET
iiclr-17757	871	9	foreign	foreign	ADJ
iiclr-17757	871	10	tax	tax	NOUN
iiclr-17757	871	11	credit	credit	NOUN
iiclr-17757	871	12	limitations	limitation	NOUN
iiclr-17757	871	13	so	so	SCONJ
iiclr-17757	871	14	foreign	foreign	ADJ
iiclr-17757	871	15	and	and	CCONJ
iiclr-17757	871	16	united	united	PROPN
iiclr-17757	871	17	states	states	PROPN
iiclr-17757	871	18	-	-	PUNCT
iiclr-17757	871	19	source	source	NOUN
iiclr-17757	871	20	income	income	NOUN
iiclr-17757	871	21	and	and	CCONJ
iiclr-17757	871	22	deductions	deduction	NOUN
iiclr-17757	871	23	may	may	AUX
iiclr-17757	871	24	be	be	AUX
iiclr-17757	871	25	accurately	accurately	ADV
iiclr-17757	871	26	measured	measure	VERB
iiclr-17757	871	27	.	.	PUNCT
iiclr-17757	872	1	see	see	VERB
iiclr-17757	872	2	i	i	PRON
iiclr-17757	872	3	d.	d.	PROPN
iiclr-17757	872	4	the	the	DET
iiclr-17757	872	5	irs	irs	PROPN
iiclr-17757	872	6	also	also	ADV
iiclr-17757	872	7	implicates	implicate	VERB
iiclr-17757	872	8	attempts	attempt	NOUN
iiclr-17757	872	9	to	to	PART
iiclr-17757	872	10	shift	shift	VERB
iiclr-17757	872	11	income	income	NOUN
iiclr-17757	872	12	to	to	ADP
iiclr-17757	872	13	tax	tax	NOUN
iiclr-17757	872	14	haven	haven	NOUN
iiclr-17757	872	15	subsidiaries	subsidiary	NOUN
iiclr-17757	872	16	to	to	PART
iiclr-17757	872	17	avoid	avoid	VERB
iiclr-17757	872	18	constructive	constructive	ADJ
iiclr-17757	872	19	dividend	dividend	NOUN
iiclr-17757	872	20	treatment	treatment	NOUN
iiclr-17757	872	21	under	under	ADP
iiclr-17757	872	22	controlled	control	VERB
iiclr-17757	872	23	foreign	foreign	ADJ
iiclr-17757	872	24	corporation	corporation	NOUN
iiclr-17757	872	25	rules	rule	NOUN
iiclr-17757	872	26	.	.	PUNCT
iiclr-17757	873	1	see	see	VERB
iiclr-17757	873	2	i	i	PRON
iiclr-17757	873	3	d.	d.	PROPN
iiclr-17757	873	4	140	140	NUM
iiclr-17757	873	5	.	.	PUNCT
iiclr-17757	874	1	see	see	VERB
iiclr-17757	874	2	brrrker	brrrker	NOUN
iiclr-17757	874	3	&	&	CCONJ
iiclr-17757	874	4	lokken	lokken	PROPN
iiclr-17757	874	5	,	,	PUNCT
iiclr-17757	874	6	supra	supra	PROPN
iiclr-17757	874	7	note	note	PROPN
iiclr-17757	874	8	134	134	NUM
iiclr-17757	874	9	,	,	PUNCT
iiclr-17757	874	10	79.1.1	79.1.1	NOUN
iiclr-17757	874	11	.	.	PUNCT
iiclr-17757	875	1	transactions	transaction	NOUN
iiclr-17757	875	2	of	of	ADP
iiclr-17757	875	3	this	this	DET
iiclr-17757	875	4	type	type	NOUN
iiclr-17757	875	5	are	be	AUX
iiclr-17757	875	6	challenged	challenge	VERB
iiclr-17757	875	7	because	because	SCONJ
iiclr-17757	875	8	the	the	DET
iiclr-17757	875	9	united	united	PROPN
iiclr-17757	875	10	states	states	PROPN
iiclr-17757	875	11	parent	parent	NOUN
iiclr-17757	875	12	receives	receive	VERB
iiclr-17757	875	13	the	the	DET
iiclr-17757	875	14	benefit	benefit	NOUN
iiclr-17757	875	15	of	of	ADP
iiclr-17757	875	16	deferring	defer	VERB
iiclr-17757	875	17	the	the	DET
iiclr-17757	875	18	income	income	NOUN
iiclr-17757	875	19	tax	tax	NOUN
iiclr-17757	875	20	owed	owe	VERB
iiclr-17757	875	21	to	to	ADP
iiclr-17757	875	22	the	the	DET
iiclr-17757	875	23	united	united	PROPN
iiclr-17757	875	24	states	states	PROPN
iiclr-17757	875	25	and	and	CCONJ
iiclr-17757	875	26	,	,	PUNCT
iiclr-17757	875	27	if	if	SCONJ
iiclr-17757	875	28	the	the	DET
iiclr-17757	875	29	u.s	u.s	PROPN
iiclr-17757	875	30	.	.	PROPN
iiclr-17757	875	31	parent	parent	NOUN
iiclr-17757	875	32	can	can	AUX
iiclr-17757	875	33	deduct	deduct	VERB
iiclr-17757	875	34	the	the	DET
iiclr-17757	875	35	cost	cost	NOUN
iiclr-17757	875	36	of	of	ADP
iiclr-17757	875	37	conducting	conduct	VERB
iiclr-17757	875	38	foreign	foreign	ADJ
iiclr-17757	875	39	operations	operation	NOUN
iiclr-17757	875	40	from	from	ADP
iiclr-17757	875	41	its	its	PRON
iiclr-17757	875	42	domestic	domestic	ADJ
iiclr-17757	875	43	income	income	NOUN
iiclr-17757	875	44	,	,	PUNCT
iiclr-17757	875	45	then	then	ADV
iiclr-17757	875	46	the	the	DET
iiclr-17757	875	47	u.s	u.s	PROPN
iiclr-17757	875	48	.	.	PROPN
iiclr-17757	875	49	parent	parent	NOUN
iiclr-17757	875	50	also	also	ADV
iiclr-17757	875	51	receives	receive	VERB
iiclr-17757	875	52	an	an	DET
iiclr-17757	875	53	additional	additional	ADJ
iiclr-17757	875	54	benefit	benefit	NOUN
iiclr-17757	875	55	of	of	ADP
iiclr-17757	875	56	reduced	reduce	VERB
iiclr-17757	875	57	taxable	taxable	ADJ
iiclr-17757	875	58	income	income	NOUN
iiclr-17757	875	59	and	and	CCONJ
iiclr-17757	875	60	resulting	result	VERB
iiclr-17757	875	61	u.s	u.s	PROPN
iiclr-17757	875	62	.	.	PROPN
iiclr-17757	875	63	tax	tax	NOUN
iiclr-17757	875	64	.	.	PUNCT
iiclr-17757	876	1	see	see	VERB
iiclr-17757	876	2	i	i	PRON
iiclr-17757	876	3	d.	d.	PROPN
iiclr-17757	876	4	141	141	NUM
iiclr-17757	876	5	.	.	PUNCT
iiclr-17757	877	1	gustafson	gustafson	PROPN
iiclr-17757	877	2	,	,	PUNCT
iiclr-17757	877	3	supra	supra	PROPN
iiclr-17757	877	4	note	note	PROPN
iiclr-17757	877	5	135	135	NUM
iiclr-17757	877	6	,	,	PUNCT
iiclr-17757	877	7	1	1	NUM
iiclr-17757	877	8	8005	8005	NUM
iiclr-17757	877	9	,	,	PUNCT
iiclr-17757	877	10	at	at	ADP
iiclr-17757	877	11	628	628	NUM
iiclr-17757	877	12	(	(	PUNCT
iiclr-17757	877	13	citing	cite	VERB
iiclr-17757	877	14	treas	treas	PROPN
iiclr-17757	877	15	.	.	PUNCT
iiclr-17757	878	1	reg	reg	PROPN
iiclr-17757	878	2	.	.	PUNCT
iiclr-17757	879	1	§	§	PROPN
iiclr-17757	879	2	1.482	1.482	NUM
iiclr-17757	879	3	-	-	SYM
iiclr-17757	879	4	1(g	1(g	NUM
iiclr-17757	879	5	)	)	PUNCT
iiclr-17757	879	6	(	(	PUNCT
iiclr-17757	879	7	2001	2001	NUM
iiclr-17757	879	8	)	)	PUNCT
iiclr-17757	879	9	)	)	PUNCT
iiclr-17757	879	10	.	.	PUNCT
iiclr-17757	880	1	20021	20021	NUM
iiclr-17757	880	2	ind	ind	NOUN
iiclr-17757	880	3	.	.	PUNCT
iiclr-17757	881	1	int'l	int'l	PROPN
iiclr-17757	881	2	&	&	CCONJ
iiclr-17757	881	3	comp	comp	PROPN
iiclr-17757	881	4	.	.	PUNCT
iiclr-17757	882	1	l.	l.	PROPN
iiclr-17757	882	2	rev	rev	AUX
iiclr-17757	882	3	.	.	PROPN
iiclr-17757	882	4	contemplate	contemplate	VERB
iiclr-17757	882	5	a	a	DET
iiclr-17757	882	6	reasonable	reasonable	ADJ
iiclr-17757	882	7	profit	profit	NOUN
iiclr-17757	882	8	and	and	CCONJ
iiclr-17757	882	9	deductions	deduction	NOUN
iiclr-17757	882	10	attributable	attributable	ADJ
iiclr-17757	882	11	to	to	ADP
iiclr-17757	882	12	the	the	DET
iiclr-17757	882	13	subsidiary	subsidiary	NOUN
iiclr-17757	882	14	for	for	ADP
iiclr-17757	882	15	the	the	DET
iiclr-17757	882	16	expense	expense	NOUN
iiclr-17757	882	17	of	of	ADP
iiclr-17757	882	18	conducting	conduct	VERB
iiclr-17757	882	19	the	the	DET
iiclr-17757	882	20	foreign	foreign	ADJ
iiclr-17757	882	21	operations	operation	NOUN
iiclr-17757	882	22	.	.	PUNCT
iiclr-17757	882	23	"	"	PUNCT
iiclr-17757	883	1	problems	problem	NOUN
iiclr-17757	883	2	regarding	regard	VERB
iiclr-17757	883	3	jurisdiction	jurisdiction	NOUN
iiclr-17757	883	4	and	and	CCONJ
iiclr-17757	883	5	double	double	ADJ
iiclr-17757	883	6	taxation	taxation	NOUN
iiclr-17757	883	7	of	of	ADP
iiclr-17757	883	8	the	the	DET
iiclr-17757	883	9	same	same	ADJ
iiclr-17757	883	10	income	income	NOUN
iiclr-17757	883	11	arise	arise	VERB
iiclr-17757	883	12	when	when	SCONJ
iiclr-17757	883	13	section	section	NOUN
iiclr-17757	883	14	482	482	NUM
iiclr-17757	883	15	adjustments	adjustment	NOUN
iiclr-17757	883	16	are	be	AUX
iiclr-17757	883	17	made	make	VERB
iiclr-17757	883	18	between	between	ADP
iiclr-17757	883	19	or	or	CCONJ
iiclr-17757	883	20	among	among	ADP
iiclr-17757	883	21	control	control	NOUN
iiclr-17757	883	22	groups	group	NOUN
iiclr-17757	883	23	of	of	ADP
iiclr-17757	883	24	foreign	foreign	ADJ
iiclr-17757	883	25	and	and	CCONJ
iiclr-17757	883	26	domestic	domestic	ADJ
iiclr-17757	883	27	taxpayers	taxpayer	NOUN
iiclr-17757	883	28	.	.	PUNCT
iiclr-17757	884	1	the	the	DET
iiclr-17757	884	2	united	united	PROPN
iiclr-17757	884	3	states	states	PROPN
iiclr-17757	884	4	does	do	AUX
iiclr-17757	884	5	not	not	PART
iiclr-17757	884	6	have	have	VERB
iiclr-17757	884	7	jurisdiction	jurisdiction	NOUN
iiclr-17757	884	8	to	to	PART
iiclr-17757	884	9	alter	alter	VERB
iiclr-17757	884	10	the	the	DET
iiclr-17757	884	11	income	income	NOUN
iiclr-17757	884	12	of	of	ADP
iiclr-17757	884	13	the	the	DET
iiclr-17757	884	14	foreign	foreign	ADJ
iiclr-17757	884	15	taxpayer	taxpayer	NOUN
iiclr-17757	884	16	if	if	SCONJ
iiclr-17757	884	17	the	the	DET
iiclr-17757	884	18	foreign	foreign	ADJ
iiclr-17757	884	19	taxpayer	taxpayer	NOUN
iiclr-17757	884	20	does	do	AUX
iiclr-17757	884	21	not	not	PART
iiclr-17757	884	22	pay	pay	VERB
iiclr-17757	884	23	united	united	PROPN
iiclr-17757	884	24	states	states	PROPN
iiclr-17757	884	25	taxes	taxis	NOUN
iiclr-17757	884	26	.	.	PUNCT
iiclr-17757	885	1	43	43	NUM
iiclr-17757	885	2	this	this	PRON
iiclr-17757	885	3	is	be	AUX
iiclr-17757	885	4	significant	significant	ADJ
iiclr-17757	885	5	because	because	SCONJ
iiclr-17757	885	6	the	the	DET
iiclr-17757	885	7	purpose	purpose	NOUN
iiclr-17757	885	8	of	of	ADP
iiclr-17757	885	9	section	section	NOUN
iiclr-17757	885	10	482	482	NUM
iiclr-17757	885	11	is	be	AUX
iiclr-17757	885	12	to	to	PART
iiclr-17757	885	13	allocate	allocate	VERB
iiclr-17757	885	14	income	income	NOUN
iiclr-17757	885	15	and	and	CCONJ
iiclr-17757	885	16	deductions	deduction	NOUN
iiclr-17757	885	17	to	to	ADP
iiclr-17757	885	18	the	the	DET
iiclr-17757	885	19	proper	proper	ADJ
iiclr-17757	885	20	taxpayers	taxpayer	NOUN
iiclr-17757	885	21	.	.	PUNCT
iiclr-17757	886	1	"	"	PUNCT
iiclr-17757	886	2	'	'	PUNCT
iiclr-17757	886	3	for	for	ADP
iiclr-17757	886	4	example	example	NOUN
iiclr-17757	886	5	,	,	PUNCT
iiclr-17757	886	6	when	when	SCONJ
iiclr-17757	886	7	the	the	DET
iiclr-17757	886	8	irs	irs	PROPN
iiclr-17757	886	9	makes	make	VERB
iiclr-17757	886	10	adjustments	adjustment	NOUN
iiclr-17757	886	11	under	under	ADP
iiclr-17757	886	12	section	section	NOUN
iiclr-17757	886	13	482	482	NUM
iiclr-17757	886	14	between	between	ADP
iiclr-17757	886	15	two	two	NUM
iiclr-17757	886	16	united	united	PROPN
iiclr-17757	886	17	states	states	PROPN
iiclr-17757	886	18	controlled	control	VERB
iiclr-17757	886	19	entities	entity	NOUN
iiclr-17757	886	20	,	,	PUNCT
iiclr-17757	886	21	a	a	PRON
iiclr-17757	886	22	and	and	CCONJ
iiclr-17757	886	23	b	b	NOUN
iiclr-17757	886	24	,	,	PUNCT
iiclr-17757	886	25	it	it	PRON
iiclr-17757	886	26	will	will	AUX
iiclr-17757	886	27	decrease	decrease	VERB
iiclr-17757	886	28	income	income	NOUN
iiclr-17757	886	29	attributed	attribute	VERB
iiclr-17757	886	30	to	to	ADP
iiclr-17757	886	31	entity	entity	NOUN
iiclr-17757	886	32	a	a	PRON
iiclr-17757	886	33	to	to	PART
iiclr-17757	886	34	offset	offset	VERB
iiclr-17757	886	35	the	the	DET
iiclr-17757	886	36	increase	increase	NOUN
iiclr-17757	886	37	in	in	ADP
iiclr-17757	886	38	income	income	NOUN
iiclr-17757	886	39	attributed	attribute	VERB
iiclr-17757	886	40	to	to	ADP
iiclr-17757	886	41	entity	entity	NOUN
iiclr-17757	886	42	b.	b.	PROPN
iiclr-17757	886	43	145	145	NUM
iiclr-17757	886	44	as	as	ADP
iiclr-17757	886	45	a	a	DET
iiclr-17757	886	46	result	result	NOUN
iiclr-17757	886	47	,	,	PUNCT
iiclr-17757	886	48	entity	entity	NOUN
iiclr-17757	886	49	a	a	PRON
iiclr-17757	886	50	's	's	PART
iiclr-17757	886	51	united	united	PROPN
iiclr-17757	886	52	states	states	PROPN
iiclr-17757	886	53	income	income	NOUN
iiclr-17757	886	54	tax	tax	NOUN
iiclr-17757	886	55	liability	liability	NOUN
iiclr-17757	886	56	is	be	AUX
iiclr-17757	886	57	decreased	decrease	VERB
iiclr-17757	886	58	;	;	PUNCT
iiclr-17757	886	59	entity	entity	NOUN
iiclr-17757	886	60	b	b	PROPN
iiclr-17757	886	61	's	's	PART
iiclr-17757	886	62	united	united	PROPN
iiclr-17757	886	63	states	states	PROPN
iiclr-17757	886	64	income	income	NOUN
iiclr-17757	886	65	tax	tax	NOUN
iiclr-17757	886	66	liability	liability	NOUN
iiclr-17757	886	67	is	be	AUX
iiclr-17757	886	68	increased	increase	VERB
iiclr-17757	886	69	.	.	PUNCT
iiclr-17757	887	1	if	if	SCONJ
iiclr-17757	887	2	an	an	DET
iiclr-17757	887	3	entity	entity	NOUN
iiclr-17757	887	4	involved	involve	VERB
iiclr-17757	887	5	in	in	ADP
iiclr-17757	887	6	the	the	DET
iiclr-17757	887	7	section	section	NOUN
iiclr-17757	887	8	482	482	NUM
iiclr-17757	887	9	adjustment	adjustment	NOUN
iiclr-17757	887	10	is	be	AUX
iiclr-17757	887	11	a	a	DET
iiclr-17757	887	12	foreign	foreign	ADJ
iiclr-17757	887	13	taxpayer	taxpayer	NOUN
iiclr-17757	887	14	and	and	CCONJ
iiclr-17757	887	15	the	the	DET
iiclr-17757	887	16	income	income	NOUN
iiclr-17757	887	17	-	-	PUNCT
iiclr-17757	887	18	and	and	CCONJ
iiclr-17757	887	19	therefore	therefore	ADV
iiclr-17757	887	20	income	income	NOUN
iiclr-17757	887	21	tax	tax	NOUN
iiclr-17757	887	22	liability	liability	NOUN
iiclr-17757	887	23	-	-	PUNCT
iiclr-17757	887	24	attributed	attribute	VERB
iiclr-17757	887	25	to	to	ADP
iiclr-17757	887	26	the	the	DET
iiclr-17757	887	27	united	united	PROPN
iiclr-17757	887	28	states	states	PROPN
iiclr-17757	887	29	taxpayer	taxpayer	PROPN
iiclr-17757	887	30	is	be	AUX
iiclr-17757	887	31	increased	increase	VERB
iiclr-17757	887	32	,	,	PUNCT
iiclr-17757	887	33	there	there	PRON
iiclr-17757	887	34	is	be	VERB
iiclr-17757	887	35	no	no	DET
iiclr-17757	887	36	corresponding	corresponding	ADJ
iiclr-17757	887	37	reduction	reduction	NOUN
iiclr-17757	887	38	in	in	ADP
iiclr-17757	887	39	taxable	taxable	ADJ
iiclr-17757	887	40	income	income	NOUN
iiclr-17757	887	41	for	for	ADP
iiclr-17757	887	42	the	the	DET
iiclr-17757	887	43	foreign	foreign	PROPN
iiclr-17757	887	44	controlled	control	VERB
iiclr-17757	887	45	group	group	NOUN
iiclr-17757	887	46	member	member	NOUN
iiclr-17757	887	47	.	.	PUNCT
iiclr-17757	888	1	this	this	PRON
iiclr-17757	888	2	may	may	AUX
iiclr-17757	888	3	result	result	VERB
iiclr-17757	888	4	in	in	ADP
iiclr-17757	888	5	multiple	multiple	ADJ
iiclr-17757	888	6	taxations	taxation	NOUN
iiclr-17757	888	7	of	of	ADP
iiclr-17757	888	8	the	the	DET
iiclr-17757	888	9	same	same	ADJ
iiclr-17757	888	10	income	income	NOUN
iiclr-17757	888	11	because	because	SCONJ
iiclr-17757	888	12	foreign	foreign	ADJ
iiclr-17757	888	13	tax	tax	NOUN
iiclr-17757	888	14	officials	official	NOUN
iiclr-17757	888	15	are	be	AUX
iiclr-17757	888	16	usually	usually	ADV
iiclr-17757	888	17	similarly	similarly	ADV
iiclr-17757	888	18	authorized	authorize	VERB
iiclr-17757	888	19	to	to	PART
iiclr-17757	888	20	adjust	adjust	VERB
iiclr-17757	888	21	and	and	CCONJ
iiclr-17757	888	22	allocate	allocate	VERB
iiclr-17757	888	23	income	income	NOUN
iiclr-17757	888	24	and	and	CCONJ
iiclr-17757	888	25	deductions	deduction	NOUN
iiclr-17757	888	26	between	between	ADP
iiclr-17757	888	27	or	or	CCONJ
iiclr-17757	888	28	among	among	ADP
iiclr-17757	888	29	taxpayers	taxpayer	NOUN
iiclr-17757	888	30	.	.	PUNCT
iiclr-17757	888	31	"	"	PUNCT
iiclr-17757	889	1	if	if	SCONJ
iiclr-17757	889	2	a	a	DET
iiclr-17757	889	3	united	united	PROPN
iiclr-17757	889	4	states	states	PROPN
iiclr-17757	889	5	tax	tax	NOUN
iiclr-17757	889	6	treaty	treaty	NOUN
iiclr-17757	889	7	is	be	AUX
iiclr-17757	889	8	in	in	ADP
iiclr-17757	889	9	effect	effect	NOUN
iiclr-17757	889	10	between	between	ADP
iiclr-17757	889	11	the	the	DET
iiclr-17757	889	12	united	united	PROPN
iiclr-17757	889	13	states	states	PROPN
iiclr-17757	889	14	and	and	CCONJ
iiclr-17757	889	15	a	a	DET
iiclr-17757	889	16	foreign	foreign	ADJ
iiclr-17757	889	17	country	country	NOUN
iiclr-17757	889	18	,	,	PUNCT
iiclr-17757	889	19	united	united	PROPN
iiclr-17757	889	20	states	states	PROPN
iiclr-17757	889	21	'	'	PART
iiclr-17757	889	22	taxpayers	taxpayer	NOUN
iiclr-17757	889	23	may	may	AUX
iiclr-17757	889	24	seek	seek	VERB
iiclr-17757	889	25	relief	relief	NOUN
iiclr-17757	889	26	through	through	ADP
iiclr-17757	889	27	the	the	DET
iiclr-17757	889	28	"	"	PUNCT
iiclr-17757	889	29	competent	competent	ADJ
iiclr-17757	889	30	authority	authority	NOUN
iiclr-17757	889	31	provision	provision	NOUN
iiclr-17757	889	32	,	,	PUNCT
iiclr-17757	889	33	"	"	PUNCT
iiclr-17757	889	34	which	which	PRON
iiclr-17757	889	35	permits	permit	VERB
iiclr-17757	889	36	taxpayers	taxpayer	NOUN
iiclr-17757	889	37	to	to	PART
iiclr-17757	889	38	request	request	VERB
iiclr-17757	889	39	assistance	assistance	NOUN
iiclr-17757	889	40	from	from	ADP
iiclr-17757	889	41	the	the	DET
iiclr-17757	889	42	united	united	PROPN
iiclr-17757	889	43	states	states	PROPN
iiclr-17757	889	44	competent	competent	ADJ
iiclr-17757	889	45	authority	authority	NOUN
iiclr-17757	889	46	when	when	SCONJ
iiclr-17757	889	47	either	either	CCONJ
iiclr-17757	889	48	treaty	treaty	NOUN
iiclr-17757	889	49	partner	partner	NOUN
iiclr-17757	889	50	is	be	AUX
iiclr-17757	889	51	imposing	impose	VERB
iiclr-17757	889	52	taxes	taxis	NOUN
iiclr-17757	889	53	inconsistent	inconsistent	ADJ
iiclr-17757	889	54	with	with	ADP
iiclr-17757	889	55	the	the	DET
iiclr-17757	889	56	treaty	treaty	NOUN
iiclr-17757	889	57	.	.	PUNCT
iiclr-17757	890	1	'47	'47	PROPN
iiclr-17757	890	2	if	if	SCONJ
iiclr-17757	890	3	a	a	DET
iiclr-17757	890	4	taxpayer	taxpayer	NOUN
iiclr-17757	890	5	's	's	PART
iiclr-17757	890	6	request	request	NOUN
iiclr-17757	890	7	for	for	ADP
iiclr-17757	890	8	competent	competent	ADJ
iiclr-17757	890	9	authority	authority	NOUN
iiclr-17757	890	10	assistance	assistance	NOUN
iiclr-17757	890	11	is	be	AUX
iiclr-17757	890	12	accepted	accept	VERB
iiclr-17757	890	13	,	,	PUNCT
iiclr-17757	890	14	then	then	ADV
iiclr-17757	890	15	the	the	DET
iiclr-17757	890	16	united	united	PROPN
iiclr-17757	890	17	states	states	PROPN
iiclr-17757	890	18	competent	competent	ADJ
iiclr-17757	890	19	authority	authority	NOUN
iiclr-17757	890	20	will	will	AUX
iiclr-17757	890	21	generally	generally	ADV
iiclr-17757	890	22	consult	consult	VERB
iiclr-17757	890	23	with	with	ADP
iiclr-17757	890	24	the	the	DET
iiclr-17757	890	25	appropriate	appropriate	ADJ
iiclr-17757	890	26	foreign	foreign	ADJ
iiclr-17757	890	27	142	142	NUM
iiclr-17757	890	28	.	.	PUNCT
iiclr-17757	891	1	see	see	VERB
iiclr-17757	891	2	,	,	PUNCT
iiclr-17757	891	3	e.g.	e.g.	ADV
iiclr-17757	891	4	,	,	PUNCT
iiclr-17757	891	5	brrrker	brrrker	NOUN
iiclr-17757	891	6	&	&	CCONJ
iiclr-17757	891	7	lokken	lokken	PROPN
iiclr-17757	891	8	,	,	PUNCT
iiclr-17757	891	9	supra	supra	PROPN
iiclr-17757	891	10	note	note	PROPN
iiclr-17757	891	11	134	134	NUM
iiclr-17757	891	12	,	,	PUNCT
iiclr-17757	891	13	'	'	PUNCT
iiclr-17757	891	14	179.1.1	179.1.1	NUM
iiclr-17757	891	15	.	.	PUNCT
iiclr-17757	892	1	143	143	NUM
iiclr-17757	892	2	.	.	PUNCT
iiclr-17757	893	1	see	see	VERB
iiclr-17757	893	2	gustafson	gustafson	PROPN
iiclr-17757	893	3	,	,	PUNCT
iiclr-17757	893	4	supra	supra	PROPN
iiclr-17757	893	5	note	note	PROPN
iiclr-17757	893	6	135	135	NUM
iiclr-17757	893	7	,	,	PUNCT
iiclr-17757	893	8	[	[	PUNCT
iiclr-17757	893	9	8040	8040	NUM
iiclr-17757	893	10	,	,	PUNCT
iiclr-17757	893	11	at	at	ADP
iiclr-17757	893	12	633	633	NUM
iiclr-17757	893	13	.	.	PUNCT
iiclr-17757	894	1	if	if	SCONJ
iiclr-17757	894	2	the	the	DET
iiclr-17757	894	3	foreign	foreign	ADJ
iiclr-17757	894	4	entity	entity	NOUN
iiclr-17757	894	5	's	's	PART
iiclr-17757	894	6	income	income	NOUN
iiclr-17757	894	7	is	be	AUX
iiclr-17757	894	8	or	or	CCONJ
iiclr-17757	894	9	becomes	become	VERB
iiclr-17757	894	10	relevant	relevant	ADJ
iiclr-17757	894	11	for	for	ADP
iiclr-17757	894	12	united	united	PROPN
iiclr-17757	894	13	states	states	PROPN
iiclr-17757	894	14	tax	tax	NOUN
iiclr-17757	894	15	purposes	purpose	NOUN
iiclr-17757	894	16	,	,	PUNCT
iiclr-17757	894	17	then	then	ADV
iiclr-17757	894	18	it	it	PRON
iiclr-17757	894	19	will	will	AUX
iiclr-17757	894	20	be	be	AUX
iiclr-17757	894	21	altered	alter	VERB
iiclr-17757	894	22	to	to	PART
iiclr-17757	894	23	reflect	reflect	VERB
iiclr-17757	894	24	the	the	DET
iiclr-17757	894	25	section	section	NOUN
iiclr-17757	894	26	482	482	NUM
iiclr-17757	894	27	adjustment	adjustment	NOUN
iiclr-17757	894	28	.	.	PUNCT
iiclr-17757	895	1	see	see	VERB
iiclr-17757	895	2	i	i	PRON
iiclr-17757	895	3	d.	d.	PROPN
iiclr-17757	895	4	144	144	NUM
iiclr-17757	895	5	.	.	PUNCT
iiclr-17757	896	1	see	see	VERB
iiclr-17757	896	2	i	i	PRON
iiclr-17757	896	3	d.	d.	PROPN
iiclr-17757	896	4	145	145	NUM
iiclr-17757	896	5	.	.	PUNCT
iiclr-17757	897	1	see	see	VERB
iiclr-17757	897	2	i	i	PRON
iiclr-17757	897	3	d.	d.	PROPN
iiclr-17757	897	4	146	146	NUM
iiclr-17757	897	5	.	.	PUNCT
iiclr-17757	898	1	see	see	VERB
iiclr-17757	898	2	generally	generally	ADV
iiclr-17757	898	3	i	i	PROPN
iiclr-17757	898	4	d.	d.	PROPN
iiclr-17757	898	5	to	to	PART
iiclr-17757	898	6	illustrate	illustrate	VERB
iiclr-17757	898	7	:	:	PUNCT
iiclr-17757	898	8	taxpayer	taxpayer	NOUN
iiclr-17757	898	9	a	a	PRON
iiclr-17757	898	10	from	from	ADP
iiclr-17757	898	11	country	country	NOUN
iiclr-17757	898	12	one	one	NUM
iiclr-17757	898	13	and	and	CCONJ
iiclr-17757	898	14	taxpayer	taxpayer	PROPN
iiclr-17757	898	15	b	b	PROPN
iiclr-17757	898	16	from	from	ADP
iiclr-17757	898	17	country	country	NOUN
iiclr-17757	898	18	two	two	NUM
iiclr-17757	898	19	,	,	PUNCT
iiclr-17757	898	20	both	both	CCONJ
iiclr-17757	898	21	in	in	ADP
iiclr-17757	898	22	the	the	DET
iiclr-17757	898	23	same	same	ADJ
iiclr-17757	898	24	control	control	NOUN
iiclr-17757	898	25	group	group	NOUN
iiclr-17757	898	26	,	,	PUNCT
iiclr-17757	898	27	engage	engage	VERB
iiclr-17757	898	28	in	in	ADP
iiclr-17757	898	29	a	a	DET
iiclr-17757	898	30	transaction	transaction	NOUN
iiclr-17757	898	31	.	.	PUNCT
iiclr-17757	899	1	the	the	DET
iiclr-17757	899	2	taxing	tax	VERB
iiclr-17757	899	3	agencies	agency	NOUN
iiclr-17757	899	4	of	of	ADP
iiclr-17757	899	5	both	both	DET
iiclr-17757	899	6	country	country	NOUN
iiclr-17757	899	7	one	one	NUM
iiclr-17757	899	8	and	and	CCONJ
iiclr-17757	899	9	country	country	NOUN
iiclr-17757	899	10	two	two	NUM
iiclr-17757	899	11	are	be	AUX
iiclr-17757	899	12	authorized	authorize	VERB
iiclr-17757	899	13	to	to	PART
iiclr-17757	899	14	adjust	adjust	VERB
iiclr-17757	899	15	income	income	NOUN
iiclr-17757	899	16	and	and	CCONJ
iiclr-17757	899	17	deductions	deduction	NOUN
iiclr-17757	899	18	of	of	ADP
iiclr-17757	899	19	its	its	PRON
iiclr-17757	899	20	taxpayers	taxpayer	NOUN
iiclr-17757	899	21	.	.	PUNCT
iiclr-17757	900	1	country	country	NOUN
iiclr-17757	900	2	one	one	PRON
iiclr-17757	900	3	may	may	AUX
iiclr-17757	900	4	allocate	allocate	VERB
iiclr-17757	900	5	income	income	NOUN
iiclr-17757	900	6	from	from	ADP
iiclr-17757	900	7	a	a	DET
iiclr-17757	900	8	transaction	transaction	NOUN
iiclr-17757	900	9	to	to	ADP
iiclr-17757	900	10	its	its	PRON
iiclr-17757	900	11	domestic	domestic	ADJ
iiclr-17757	900	12	taxpayer	taxpayer	NOUN
iiclr-17757	900	13	,	,	PUNCT
iiclr-17757	900	14	a.	a.	NOUN
iiclr-17757	900	15	because	because	SCONJ
iiclr-17757	900	16	it	it	PRON
iiclr-17757	900	17	lacks	lack	VERB
iiclr-17757	900	18	jurisdiction	jurisdiction	NOUN
iiclr-17757	900	19	to	to	PART
iiclr-17757	900	20	do	do	VERB
iiclr-17757	900	21	so	so	ADV
iiclr-17757	900	22	,	,	PUNCT
iiclr-17757	900	23	no	no	DET
iiclr-17757	900	24	related	related	ADJ
iiclr-17757	900	25	decrease	decrease	NOUN
iiclr-17757	900	26	in	in	ADP
iiclr-17757	900	27	income	income	NOUN
iiclr-17757	900	28	is	be	AUX
iiclr-17757	900	29	attributed	attribute	VERB
iiclr-17757	900	30	to	to	ADP
iiclr-17757	900	31	taxpayer	taxpayer	PROPN
iiclr-17757	900	32	b	b	PROPN
iiclr-17757	900	33	,	,	PUNCT
iiclr-17757	900	34	as	as	SCONJ
iiclr-17757	900	35	taxpayer	taxpayer	NOUN
iiclr-17757	900	36	b	b	PROPN
iiclr-17757	900	37	does	do	AUX
iiclr-17757	900	38	not	not	PART
iiclr-17757	900	39	pay	pay	VERB
iiclr-17757	900	40	tax	tax	NOUN
iiclr-17757	900	41	in	in	ADP
iiclr-17757	900	42	country	country	NOUN
iiclr-17757	900	43	one	one	NUM
iiclr-17757	900	44	.	.	PUNCT
iiclr-17757	901	1	after	after	ADP
iiclr-17757	901	2	analyzing	analyze	VERB
iiclr-17757	901	3	the	the	DET
iiclr-17757	901	4	transaction	transaction	NOUN
iiclr-17757	901	5	,	,	PUNCT
iiclr-17757	901	6	country	country	NOUN
iiclr-17757	901	7	two	two	NUM
iiclr-17757	901	8	may	may	AUX
iiclr-17757	901	9	conclude	conclude	VERB
iiclr-17757	901	10	that	that	SCONJ
iiclr-17757	901	11	allocating	allocate	VERB
iiclr-17757	901	12	the	the	DET
iiclr-17757	901	13	income	income	NOUN
iiclr-17757	901	14	in	in	ADP
iiclr-17757	901	15	question	question	NOUN
iiclr-17757	901	16	to	to	ADP
iiclr-17757	901	17	taxpayer	taxpayer	NOUN
iiclr-17757	901	18	b	b	NOUN
iiclr-17757	901	19	more	more	ADV
iiclr-17757	901	20	accurately	accurately	ADV
iiclr-17757	901	21	reflects	reflect	VERB
iiclr-17757	901	22	income	income	NOUN
iiclr-17757	901	23	.	.	PUNCT
iiclr-17757	902	1	as	as	ADP
iiclr-17757	902	2	in	in	ADP
iiclr-17757	902	3	country	country	NOUN
iiclr-17757	902	4	one	one	NUM
iiclr-17757	902	5	,	,	PUNCT
iiclr-17757	902	6	country	country	NOUN
iiclr-17757	902	7	two	two	NUM
iiclr-17757	902	8	may	may	AUX
iiclr-17757	902	9	lack	lack	VERB
iiclr-17757	902	10	jurisdiction	jurisdiction	NOUN
iiclr-17757	902	11	to	to	PART
iiclr-17757	902	12	make	make	VERB
iiclr-17757	902	13	a	a	DET
iiclr-17757	902	14	corollary	corollary	ADJ
iiclr-17757	902	15	reduction	reduction	NOUN
iiclr-17757	902	16	in	in	ADP
iiclr-17757	902	17	income	income	NOUN
iiclr-17757	902	18	to	to	ADP
iiclr-17757	902	19	taxpayer	taxpayer	NOUN
iiclr-17757	902	20	a.	a.	NOUN
iiclr-17757	902	21	a	a	DET
iiclr-17757	902	22	double	double	ADJ
iiclr-17757	902	23	tax	tax	NOUN
iiclr-17757	902	24	results	result	NOUN
iiclr-17757	902	25	because	because	SCONJ
iiclr-17757	902	26	the	the	DET
iiclr-17757	902	27	same	same	ADJ
iiclr-17757	902	28	portion	portion	NOUN
iiclr-17757	902	29	of	of	ADP
iiclr-17757	902	30	income	income	NOUN
iiclr-17757	902	31	is	be	AUX
iiclr-17757	902	32	taxed	tax	VERB
iiclr-17757	902	33	in	in	ADP
iiclr-17757	902	34	each	each	DET
iiclr-17757	902	35	country	country	NOUN
iiclr-17757	902	36	.	.	PUNCT
iiclr-17757	903	1	see	see	VERB
iiclr-17757	903	2	i	i	PRON
iiclr-17757	903	3	d.	d.	PROPN
iiclr-17757	903	4	at	at	ADP
iiclr-17757	903	5	634	634	NUM
iiclr-17757	903	6	.	.	PUNCT
iiclr-17757	904	1	147	147	NUM
iiclr-17757	904	2	.	.	PUNCT
iiclr-17757	905	1	see	see	VERB
iiclr-17757	905	2	i	i	PRON
iiclr-17757	905	3	d.	d.	PROPN
iiclr-17757	905	4	the	the	DET
iiclr-17757	905	5	assistant	assistant	PROPN
iiclr-17757	905	6	commissioner	commissioner	NOUN
iiclr-17757	905	7	(	(	PUNCT
iiclr-17757	905	8	international	international	PROPN
iiclr-17757	905	9	)	)	PUNCT
iiclr-17757	905	10	is	be	AUX
iiclr-17757	905	11	the	the	DET
iiclr-17757	905	12	united	united	PROPN
iiclr-17757	905	13	states	states	PROPN
iiclr-17757	905	14	competent	competent	ADJ
iiclr-17757	905	15	authority	authority	NOUN
iiclr-17757	905	16	for	for	ADP
iiclr-17757	905	17	interpreting	interpret	VERB
iiclr-17757	905	18	tax	tax	NOUN
iiclr-17757	905	19	treaties	treaty	NOUN
iiclr-17757	905	20	(	(	PUNCT
iiclr-17757	905	21	acting	act	VERB
iiclr-17757	905	22	with	with	ADP
iiclr-17757	905	23	the	the	DET
iiclr-17757	905	24	concurrence	concurrence	NOUN
iiclr-17757	905	25	of	of	ADP
iiclr-17757	905	26	the	the	DET
iiclr-17757	905	27	associate	associate	ADJ
iiclr-17757	905	28	chief	chief	ADJ
iiclr-17757	905	29	counsel	counsel	NOUN
iiclr-17757	905	30	(	(	PUNCT
iiclr-17757	905	31	international	international	ADJ
iiclr-17757	905	32	)	)	PUNCT
iiclr-17757	905	33	)	)	PUNCT
iiclr-17757	905	34	.	.	PUNCT
iiclr-17757	906	1	see	see	VERB
iiclr-17757	906	2	rev	rev	PROPN
iiclr-17757	906	3	.	.	PROPN
iiclr-17757	906	4	proc	proc	PROPN
iiclr-17757	906	5	.	.	PUNCT
iiclr-17757	907	1	96	96	NUM
iiclr-17757	907	2	-	-	SYM
iiclr-17757	907	3	13	13	NUM
iiclr-17757	907	4	§	§	PROPN
iiclr-17757	907	5	2.01	2.01	NUM
iiclr-17757	907	6	,	,	PUNCT
iiclr-17757	907	7	1996	1996	NUM
iiclr-17757	907	8	-	-	SYM
iiclr-17757	907	9	1	1	NUM
iiclr-17757	907	10	c.b	c.b	PROPN
iiclr-17757	907	11	.	.	PROPN
iiclr-17757	907	12	616	616	NUM
iiclr-17757	907	13	.	.	PUNCT
iiclr-17757	908	1	[	[	X
iiclr-17757	908	2	vol	vol	NOUN
iiclr-17757	908	3	.	.	PUNCT
iiclr-17757	909	1	13:1	13:1	NUM
iiclr-17757	909	2	all	all	PRON
iiclr-17757	909	3	's	be	AUX
iiclr-17757	909	4	fair	fair	ADJ
iiclr-17757	909	5	in	in	ADP
iiclr-17757	909	6	love	love	NOUN
iiclr-17757	909	7	,	,	PUNCT
iiclr-17757	909	8	war	war	NOUN
iiclr-17757	909	9	,	,	PUNCT
iiclr-17757	909	10	and	and	CCONJ
iiclr-17757	909	11	taxes	tax	VERB
iiclr-17757	909	12	competent	competent	ADJ
iiclr-17757	909	13	authority	authority	NOUN
iiclr-17757	909	14	and	and	CCONJ
iiclr-17757	909	15	attempt	attempt	NOUN
iiclr-17757	909	16	to	to	PART
iiclr-17757	909	17	reach	reach	VERB
iiclr-17757	909	18	a	a	DET
iiclr-17757	909	19	mutual	mutual	ADJ
iiclr-17757	909	20	agreement	agreement	NOUN
iiclr-17757	909	21	satisfactory	satisfactory	NOUN
iiclr-17757	909	22	to	to	ADP
iiclr-17757	909	23	all	all	DET
iiclr-17757	909	24	parties	party	NOUN
iiclr-17757	909	25	.	.	PUNCT
iiclr-17757	910	1	4	4	NUM
iiclr-17757	910	2	'	'	PUNCT
iiclr-17757	910	3	c.	c.	PROPN
iiclr-17757	910	4	apa	apa	PROPN
iiclr-17757	910	5	defined	define	VERB
iiclr-17757	910	6	an	an	DET
iiclr-17757	910	7	apa	apa	PROPN
iiclr-17757	910	8	is	be	AUX
iiclr-17757	910	9	a	a	DET
iiclr-17757	910	10	binding	bind	VERB
iiclr-17757	910	11	agreement	agreement	NOUN
iiclr-17757	910	12	issued	issue	VERB
iiclr-17757	910	13	by	by	ADP
iiclr-17757	910	14	the	the	DET
iiclr-17757	910	15	office	office	NOUN
iiclr-17757	910	16	of	of	ADP
iiclr-17757	910	17	associate	associate	ADJ
iiclr-17757	910	18	chief	chief	ADJ
iiclr-17757	910	19	counsel	counsel	NOUN
iiclr-17757	910	20	(	(	PUNCT
iiclr-17757	910	21	international	international	ADJ
iiclr-17757	910	22	)	)	PUNCT
iiclr-17757	910	23	between	between	ADP
iiclr-17757	910	24	the	the	DET
iiclr-17757	910	25	irs	irs	PROPN
iiclr-17757	910	26	and	and	CCONJ
iiclr-17757	910	27	a	a	DET
iiclr-17757	910	28	taxpayer	taxpayer	NOUN
iiclr-17757	910	29	determining	determine	VERB
iiclr-17757	910	30	the	the	DET
iiclr-17757	910	31	prospective	prospective	ADJ
iiclr-17757	910	32	,	,	PUNCT
iiclr-17757	910	33	applicable	applicable	ADJ
iiclr-17757	910	34	tpm	tpm	PROPN
iiclr-17757	910	35	"	"	PUNCT
iiclr-17757	910	36	to	to	ADP
iiclr-17757	910	37	any	any	DET
iiclr-17757	910	38	apportionment	apportionment	NOUN
iiclr-17757	910	39	or	or	CCONJ
iiclr-17757	910	40	allocation	allocation	NOUN
iiclr-17757	910	41	of	of	ADP
iiclr-17757	910	42	income	income	NOUN
iiclr-17757	910	43	,	,	PUNCT
iiclr-17757	910	44	deductions	deduction	NOUN
iiclr-17757	910	45	,	,	PUNCT
iiclr-17757	910	46	credits	credit	NOUN
iiclr-17757	910	47	,	,	PUNCT
iiclr-17757	910	48	or	or	CCONJ
iiclr-17757	910	49	allowances	allowance	NOUN
iiclr-17757	910	50	between	between	ADP
iiclr-17757	910	51	or	or	CCONJ
iiclr-17757	910	52	among	among	ADP
iiclr-17757	910	53	two	two	NUM
iiclr-17757	910	54	or	or	CCONJ
iiclr-17757	910	55	more	more	ADJ
iiclr-17757	910	56	organizations	organization	NOUN
iiclr-17757	910	57	,	,	PUNCT
iiclr-17757	910	58	trades	trade	NOUN
iiclr-17757	910	59	,	,	PUNCT
iiclr-17757	910	60	or	or	CCONJ
iiclr-17757	910	61	businesses	business	NOUN
iiclr-17757	910	62	owned	own	VERB
iiclr-17757	910	63	or	or	CCONJ
iiclr-17757	910	64	controlled	control	VERB
iiclr-17757	910	65	,	,	PUNCT
iiclr-17757	910	66	directly	directly	ADV
iiclr-17757	910	67	or	or	CCONJ
iiclr-17757	910	68	indirectly	indirectly	ADV
iiclr-17757	910	69	by	by	ADP
iiclr-17757	910	70	the	the	DET
iiclr-17757	910	71	same	same	ADJ
iiclr-17757	910	72	interests	interest	NOUN
iiclr-17757	910	73	.	.	PUNCT
iiclr-17757	911	1	"'49	"'49	ADP
iiclr-17757	911	2	the	the	DET
iiclr-17757	911	3	tpm	tpm	PROPN
iiclr-17757	911	4	represents	represent	VERB
iiclr-17757	911	5	the	the	DET
iiclr-17757	911	6	best	good	ADJ
iiclr-17757	911	7	method	method	NOUN
iiclr-17757	911	8	provided	provide	VERB
iiclr-17757	911	9	under	under	ADP
iiclr-17757	911	10	the	the	DET
iiclr-17757	911	11	regulations	regulation	NOUN
iiclr-17757	911	12	governing	govern	VERB
iiclr-17757	911	13	section	section	NOUN
iiclr-17757	911	14	482	482	NUM
iiclr-17757	911	15	as	as	SCONJ
iiclr-17757	911	16	agreed	agree	VERB
iiclr-17757	911	17	to	to	ADP
iiclr-17757	911	18	by	by	ADP
iiclr-17757	911	19	the	the	DET
iiclr-17757	911	20	taxpayer	taxpayer	NOUN
iiclr-17757	911	21	and	and	CCONJ
iiclr-17757	911	22	the	the	DET
iiclr-17757	911	23	irs	irs	PROPN
iiclr-17757	911	24	.	.	PUNCT
iiclr-17757	912	1	50	50	NUM
iiclr-17757	912	2	although	although	SCONJ
iiclr-17757	912	3	advance	advance	ADJ
iiclr-17757	912	4	ruling	ruling	NOUN
iiclr-17757	912	5	requests	request	NOUN
iiclr-17757	912	6	generally	generally	ADV
iiclr-17757	912	7	resolve	resolve	VERB
iiclr-17757	912	8	legal	legal	ADJ
iiclr-17757	912	9	rather	rather	ADV
iiclr-17757	912	10	than	than	ADP
iiclr-17757	912	11	factual	factual	ADJ
iiclr-17757	912	12	questions	question	NOUN
iiclr-17757	912	13	,	,	PUNCT
iiclr-17757	912	14	the	the	DET
iiclr-17757	912	15	irs	irs	PROPN
iiclr-17757	912	16	created	create	VERB
iiclr-17757	912	17	the	the	DET
iiclr-17757	912	18	apa	apa	PROPN
iiclr-17757	912	19	process	process	NOUN
iiclr-17757	912	20	to	to	PART
iiclr-17757	912	21	provide	provide	VERB
iiclr-17757	912	22	a	a	DET
iiclr-17757	912	23	"	"	PUNCT
iiclr-17757	912	24	flexible	flexible	ADJ
iiclr-17757	912	25	problemsolving	problemsolving	NOUN
iiclr-17757	912	26	process	process	NOUN
iiclr-17757	912	27	based	base	VERB
iiclr-17757	912	28	on	on	ADP
iiclr-17757	912	29	cooperative	cooperative	ADJ
iiclr-17757	912	30	and	and	CCONJ
iiclr-17757	912	31	principled	principled	ADJ
iiclr-17757	912	32	negotiations	negotiation	NOUN
iiclr-17757	912	33	between	between	ADP
iiclr-17757	912	34	taxpayers	taxpayer	NOUN
iiclr-17757	912	35	and	and	CCONJ
iiclr-17757	912	36	the	the	DET
iiclr-17757	912	37	service	service	NOUN
iiclr-17757	912	38	.	.	PUNCT
iiclr-17757	913	1	"'5	"'5	PUNCT
iiclr-17757	913	2	'	'	PUNCT
iiclr-17757	913	3	d.	d.	NOUN
iiclr-17757	913	4	procedure	procedure	NOUN
iiclr-17757	913	5	for	for	ADP
iiclr-17757	913	6	obtaining	obtain	VERB
iiclr-17757	913	7	an	an	DET
iiclr-17757	913	8	apa	apa	PROPN
iiclr-17757	913	9	a	a	DET
iiclr-17757	913	10	taxpayer	taxpayer	NOUN
iiclr-17757	913	11	initiates	initiate	VERB
iiclr-17757	913	12	the	the	DET
iiclr-17757	913	13	procedure	procedure	NOUN
iiclr-17757	913	14	for	for	ADP
iiclr-17757	913	15	obtaining	obtain	VERB
iiclr-17757	913	16	an	an	DET
iiclr-17757	913	17	apa	apa	NOUN
iiclr-17757	913	18	by	by	ADP
iiclr-17757	913	19	submitting	submit	VERB
iiclr-17757	913	20	a	a	DET
iiclr-17757	913	21	request'52	request'52	ADJ
iiclr-17757	913	22	containing	contain	VERB
iiclr-17757	913	23	copies	copy	NOUN
iiclr-17757	913	24	of	of	ADP
iiclr-17757	913	25	all	all	DET
iiclr-17757	913	26	relevant	relevant	ADJ
iiclr-17757	913	27	documents	document	NOUN
iiclr-17757	913	28	related	relate	VERB
iiclr-17757	913	29	to	to	ADP
iiclr-17757	913	30	the	the	DET
iiclr-17757	913	31	proposed	propose	VERB
iiclr-17757	913	32	tpm153	tpm153	PROPN
iiclr-17757	913	33	and	and	CCONJ
iiclr-17757	913	34	a	a	DET
iiclr-17757	913	35	user	user	NOUN
iiclr-17757	913	36	fee	fee	NOUN
iiclr-17757	913	37	,	,	PUNCT
iiclr-17757	913	38	ordinarily	ordinarily	ADV
iiclr-17757	913	39	$	$	SYM
iiclr-17757	913	40	25,000	25,000	NUM
iiclr-17757	913	41	.	.	PUNCT
iiclr-17757	914	1	14	14	NUM
iiclr-17757	915	1	the	the	DET
iiclr-17757	915	2	taxpayer	taxpayer	NOUN
iiclr-17757	915	3	also	also	ADV
iiclr-17757	915	4	148	148	NUM
iiclr-17757	915	5	.	.	PUNCT
iiclr-17757	916	1	see	see	VERB
iiclr-17757	916	2	rev	rev	PROPN
iiclr-17757	916	3	.	.	PROPN
iiclr-17757	916	4	proc	proc	PROPN
iiclr-17757	916	5	.	.	PUNCT
iiclr-17757	917	1	96	96	NUM
iiclr-17757	917	2	-	-	SYM
iiclr-17757	917	3	13	13	NUM
iiclr-17757	917	4	§	§	PROPN
iiclr-17757	917	5	2.03	2.03	NUM
iiclr-17757	917	6	,	,	PUNCT
iiclr-17757	917	7	1996	1996	NUM
iiclr-17757	917	8	-	-	SYM
iiclr-17757	917	9	1	1	NUM
iiclr-17757	917	10	c.b	c.b	PROPN
iiclr-17757	917	11	.	.	PROPN
iiclr-17757	917	12	616	616	NUM
iiclr-17757	917	13	.	.	PUNCT
iiclr-17757	918	1	see	see	VERB
iiclr-17757	918	2	infra	infra	NOUN
iiclr-17757	918	3	note	note	VERB
iiclr-17757	918	4	163	163	NUM
iiclr-17757	918	5	and	and	CCONJ
iiclr-17757	918	6	accompanying	accompany	VERB
iiclr-17757	918	7	text	text	NOUN
iiclr-17757	918	8	for	for	ADP
iiclr-17757	918	9	discussion	discussion	NOUN
iiclr-17757	918	10	of	of	ADP
iiclr-17757	918	11	coordination	coordination	NOUN
iiclr-17757	918	12	of	of	ADP
iiclr-17757	918	13	apa	apa	PROPN
iiclr-17757	918	14	procedure	procedure	NOUN
iiclr-17757	918	15	and	and	CCONJ
iiclr-17757	918	16	competent	competent	ADJ
iiclr-17757	918	17	authority	authority	NOUN
iiclr-17757	918	18	agreement	agreement	NOUN
iiclr-17757	918	19	.	.	PUNCT
iiclr-17757	919	1	149	149	NUM
iiclr-17757	919	2	.	.	PUNCT
iiclr-17757	919	3	rev	rev	PROPN
iiclr-17757	919	4	.	.	PROPN
iiclr-17757	919	5	proc	proc	PROPN
iiclr-17757	919	6	.	.	PUNCT
iiclr-17757	920	1	96	96	NUM
iiclr-17757	920	2	-	-	SYM
iiclr-17757	920	3	53	53	NUM
iiclr-17757	920	4	§	§	PROPN
iiclr-17757	920	5	1	1	NUM
iiclr-17757	920	6	,	,	PUNCT
iiclr-17757	920	7	1996	1996	NUM
iiclr-17757	920	8	-	-	SYM
iiclr-17757	920	9	2	2	NUM
iiclr-17757	920	10	c.b	c.b	PROPN
iiclr-17757	920	11	.	.	PROPN
iiclr-17757	920	12	375	375	NUM
iiclr-17757	920	13	.	.	PUNCT
iiclr-17757	921	1	see	see	VERB
iiclr-17757	921	2	also	also	ADV
iiclr-17757	921	3	i	i	PROPN
iiclr-17757	921	4	d.	d.	PROPN
iiclr-17757	921	5	§	§	PROPN
iiclr-17757	921	6	10.01	10.01	NUM
iiclr-17757	921	7	(	(	PUNCT
iiclr-17757	921	8	an	an	DET
iiclr-17757	921	9	apa	apa	PROPN
iiclr-17757	921	10	is	be	AUX
iiclr-17757	921	11	a	a	DET
iiclr-17757	921	12	binding	bind	VERB
iiclr-17757	921	13	agreement	agreement	NOUN
iiclr-17757	921	14	)	)	PUNCT
iiclr-17757	921	15	.	.	PUNCT
iiclr-17757	922	1	if	if	SCONJ
iiclr-17757	922	2	the	the	DET
iiclr-17757	922	3	taxpayer	taxpayer	NOUN
iiclr-17757	922	4	complies	comply	VERB
iiclr-17757	922	5	with	with	ADP
iiclr-17757	922	6	the	the	DET
iiclr-17757	922	7	conditions	condition	NOUN
iiclr-17757	922	8	of	of	ADP
iiclr-17757	922	9	the	the	DET
iiclr-17757	922	10	apa	apa	PROPN
iiclr-17757	922	11	,	,	PUNCT
iiclr-17757	922	12	the	the	DET
iiclr-17757	922	13	irs	irs	PROPN
iiclr-17757	922	14	will	will	AUX
iiclr-17757	922	15	regard	regard	VERB
iiclr-17757	922	16	the	the	DET
iiclr-17757	922	17	underlying	underlie	VERB
iiclr-17757	922	18	transaction	transaction	NOUN
iiclr-17757	922	19	as	as	ADP
iiclr-17757	922	20	satisfying	satisfy	VERB
iiclr-17757	922	21	the	the	DET
iiclr-17757	922	22	arm	arm	NOUN
iiclr-17757	922	23	's	's	PART
iiclr-17757	922	24	length	length	NOUN
iiclr-17757	922	25	standard	standard	NOUN
iiclr-17757	922	26	according	accord	VERB
iiclr-17757	922	27	to	to	ADP
iiclr-17757	922	28	the	the	DET
iiclr-17757	922	29	terms	term	NOUN
iiclr-17757	922	30	of	of	ADP
iiclr-17757	922	31	the	the	DET
iiclr-17757	922	32	apa	apa	PROPN
iiclr-17757	922	33	.	.	PROPN
iiclr-17757	923	1	see	see	VERB
iiclr-17757	923	2	i	i	PROPN
iiclr-17757	923	3	d.	d.	PROPN
iiclr-17757	923	4	§	§	PROPN
iiclr-17757	923	5	10.02	10.02	NUM
iiclr-17757	923	6	.	.	PUNCT
iiclr-17757	924	1	150	150	NUM
iiclr-17757	924	2	.	.	PUNCT
iiclr-17757	925	1	see	see	AUX
iiclr-17757	925	2	rev	rev	PROPN
iiclr-17757	925	3	.	.	PROPN
iiclr-17757	925	4	proc	proc	PROPN
iiclr-17757	925	5	.	.	PUNCT
iiclr-17757	926	1	96	96	NUM
iiclr-17757	926	2	-	-	SYM
iiclr-17757	926	3	53	53	NUM
iiclr-17757	926	4	§	§	PROPN
iiclr-17757	926	5	1	1	NUM
iiclr-17757	926	6	,	,	PUNCT
iiclr-17757	926	7	1996	1996	NUM
iiclr-17757	926	8	-	-	SYM
iiclr-17757	926	9	2	2	NUM
iiclr-17757	926	10	c.b	c.b	PROPN
iiclr-17757	926	11	.	.	PROPN
iiclr-17757	926	12	375	375	NUM
iiclr-17757	926	13	.	.	X
iiclr-17757	926	14	151	151	NUM
iiclr-17757	926	15	.	.	PUNCT
iiclr-17757	926	16	rev	rev	PROPN
iiclr-17757	926	17	.	.	PROPN
iiclr-17757	926	18	proc	proc	PROPN
iiclr-17757	926	19	.	.	PUNCT
iiclr-17757	927	1	96	96	NUM
iiclr-17757	927	2	-	-	SYM
iiclr-17757	927	3	53	53	NUM
iiclr-17757	927	4	§	§	PROPN
iiclr-17757	927	5	3.01	3.01	NUM
iiclr-17757	927	6	,	,	PUNCT
iiclr-17757	927	7	1996	1996	NUM
iiclr-17757	927	8	-	-	SYM
iiclr-17757	927	9	2	2	NUM
iiclr-17757	927	10	c.b	c.b	PROPN
iiclr-17757	927	11	.	.	PROPN
iiclr-17757	927	12	375	375	NUM
iiclr-17757	927	13	.	.	PUNCT
iiclr-17757	928	1	see	see	VERB
iiclr-17757	928	2	also	also	ADV
iiclr-17757	928	3	gustafson	gustafson	PROPN
iiclr-17757	928	4	,	,	PUNCT
iiclr-17757	928	5	supra	supra	PROPN
iiclr-17757	928	6	note	note	PROPN
iiclr-17757	928	7	135	135	NUM
iiclr-17757	928	8	,	,	PUNCT
iiclr-17757	928	9	18175	18175	NUM
iiclr-17757	928	10	.	.	PUNCT
iiclr-17757	929	1	152	152	NUM
iiclr-17757	929	2	.	.	PUNCT
iiclr-17757	930	1	see	see	AUX
iiclr-17757	930	2	rev	rev	PROPN
iiclr-17757	930	3	.	.	PROPN
iiclr-17757	930	4	proc	proc	PROPN
iiclr-17757	930	5	.	.	PUNCT
iiclr-17757	931	1	96	96	NUM
iiclr-17757	931	2	-	-	SYM
iiclr-17757	931	3	53	53	NUM
iiclr-17757	931	4	§	§	PROPN
iiclr-17757	931	5	3.09	3.09	NUM
iiclr-17757	931	6	,	,	PUNCT
iiclr-17757	931	7	1996	1996	NUM
iiclr-17757	931	8	-	-	SYM
iiclr-17757	931	9	1	1	NUM
iiclr-17757	931	10	c.b	c.b	PROPN
iiclr-17757	931	11	.	.	PROPN
iiclr-17757	931	12	375	375	NUM
iiclr-17757	931	13	.	.	PUNCT
iiclr-17757	931	14	prior	prior	ADV
iiclr-17757	931	15	to	to	ADP
iiclr-17757	931	16	submitting	submit	VERB
iiclr-17757	931	17	an	an	DET
iiclr-17757	931	18	apa	apa	PROPN
iiclr-17757	931	19	request	request	NOUN
iiclr-17757	931	20	,	,	PUNCT
iiclr-17757	931	21	the	the	DET
iiclr-17757	931	22	taxpayer	taxpayer	NOUN
iiclr-17757	931	23	may	may	AUX
iiclr-17757	931	24	request	request	VERB
iiclr-17757	931	25	a	a	DET
iiclr-17757	931	26	conference	conference	NOUN
iiclr-17757	931	27	with	with	ADP
iiclr-17757	931	28	the	the	DET
iiclr-17757	931	29	irs	irs	PROPN
iiclr-17757	931	30	to	to	PART
iiclr-17757	931	31	determine	determine	VERB
iiclr-17757	931	32	whether	whether	SCONJ
iiclr-17757	931	33	the	the	DET
iiclr-17757	931	34	underlying	underlying	ADJ
iiclr-17757	931	35	transaction	transaction	NOUN
iiclr-17757	931	36	is	be	AUX
iiclr-17757	931	37	suitable	suitable	ADJ
iiclr-17757	931	38	for	for	ADP
iiclr-17757	931	39	an	an	DET
iiclr-17757	931	40	apa	apa	PROPN
iiclr-17757	931	41	and	and	CCONJ
iiclr-17757	931	42	,	,	PUNCT
iiclr-17757	931	43	if	if	SCONJ
iiclr-17757	931	44	so	so	ADV
iiclr-17757	931	45	,	,	PUNCT
iiclr-17757	931	46	to	to	PART
iiclr-17757	931	47	clarify	clarify	VERB
iiclr-17757	931	48	the	the	DET
iiclr-17757	931	49	particular	particular	ADJ
iiclr-17757	931	50	information	information	NOUN
iiclr-17757	931	51	that	that	PRON
iiclr-17757	931	52	should	should	AUX
iiclr-17757	931	53	be	be	AUX
iiclr-17757	931	54	included	include	VERB
iiclr-17757	931	55	with	with	ADP
iiclr-17757	931	56	the	the	DET
iiclr-17757	931	57	request	request	NOUN
iiclr-17757	931	58	.	.	PUNCT
iiclr-17757	932	1	see	see	VERB
iiclr-17757	932	2	i	i	PRON
iiclr-17757	932	3	d.	d.	PROPN
iiclr-17757	932	4	an	an	DET
iiclr-17757	932	5	english	english	ADJ
iiclr-17757	932	6	translation	translation	NOUN
iiclr-17757	932	7	must	must	AUX
iiclr-17757	932	8	accompany	accompany	VERB
iiclr-17757	932	9	all	all	DET
iiclr-17757	932	10	documents	document	NOUN
iiclr-17757	932	11	submitted	submit	VERB
iiclr-17757	932	12	in	in	ADP
iiclr-17757	932	13	a	a	DET
iiclr-17757	932	14	foreign	foreign	ADJ
iiclr-17757	932	15	language	language	NOUN
iiclr-17757	932	16	.	.	PUNCT
iiclr-17757	933	1	see	see	VERB
iiclr-17757	933	2	i	i	PRON
iiclr-17757	933	3	d.	d.	PROPN
iiclr-17757	933	4	§	§	PROPN
iiclr-17757	933	5	5.01(3	5.01(3	NUM
iiclr-17757	933	6	)	)	PUNCT
iiclr-17757	933	7	.	.	PUNCT
iiclr-17757	934	1	once	once	ADV
iiclr-17757	934	2	completed	complete	VERB
iiclr-17757	934	3	,	,	PUNCT
iiclr-17757	934	4	the	the	DET
iiclr-17757	934	5	taxpayer	taxpayer	NOUN
iiclr-17757	934	6	should	should	AUX
iiclr-17757	934	7	sign	sign	VERB
iiclr-17757	934	8	the	the	DET
iiclr-17757	934	9	request	request	NOUN
iiclr-17757	934	10	and	and	CCONJ
iiclr-17757	934	11	submit	submit	VERB
iiclr-17757	934	12	the	the	DET
iiclr-17757	934	13	original	original	ADJ
iiclr-17757	934	14	and	and	CCONJ
iiclr-17757	934	15	seven	seven	NUM
iiclr-17757	934	16	copies	copy	NOUN
iiclr-17757	934	17	to	to	ADP
iiclr-17757	934	18	the	the	DET
iiclr-17757	934	19	irs	irs	PROPN
iiclr-17757	934	20	.	.	PUNCT
iiclr-17757	935	1	see	see	VERB
iiclr-17757	935	2	i	i	PRON
iiclr-17757	935	3	d.	d.	PROPN
iiclr-17757	935	4	§	§	PROPN
iiclr-17757	935	5	5.12	5.12	NUM
iiclr-17757	935	6	-	-	SYM
iiclr-17757	935	7	13	13	NUM
iiclr-17757	935	8	.	.	X
iiclr-17757	935	9	153	153	NUM
iiclr-17757	935	10	.	.	PUNCT
iiclr-17757	936	1	see	see	AUX
iiclr-17757	936	2	rev	rev	PROPN
iiclr-17757	936	3	.	.	PROPN
iiclr-17757	936	4	proc	proc	PROPN
iiclr-17757	936	5	.	.	PUNCT
iiclr-17757	937	1	96	96	NUM
iiclr-17757	937	2	-	-	SYM
iiclr-17757	937	3	53	53	NUM
iiclr-17757	937	4	§	§	PROPN
iiclr-17757	937	5	5.01(2	5.01(2	NUM
iiclr-17757	937	6	)	)	PUNCT
iiclr-17757	937	7	,	,	PUNCT
iiclr-17757	937	8	1996	1996	NUM
iiclr-17757	937	9	-	-	SYM
iiclr-17757	937	10	1	1	NUM
iiclr-17757	937	11	c.b	c.b	PROPN
iiclr-17757	937	12	.	.	PROPN
iiclr-17757	937	13	375	375	NUM
iiclr-17757	937	14	.	.	PUNCT
iiclr-17757	938	1	the	the	DET
iiclr-17757	938	2	irs	irs	PROPN
iiclr-17757	938	3	retains	retain	VERB
iiclr-17757	938	4	all	all	DET
iiclr-17757	938	5	materials	material	NOUN
iiclr-17757	938	6	submitted	submit	VERB
iiclr-17757	938	7	in	in	ADP
iiclr-17757	938	8	its	its	PRON
iiclr-17757	938	9	files	file	NOUN
iiclr-17757	938	10	,	,	PUNCT
iiclr-17757	938	11	therefore	therefore	ADV
iiclr-17757	938	12	original	original	ADJ
iiclr-17757	938	13	documents	document	NOUN
iiclr-17757	938	14	should	should	AUX
iiclr-17757	938	15	not	not	PART
iiclr-17757	938	16	be	be	AUX
iiclr-17757	938	17	submitted	submit	VERB
iiclr-17757	938	18	.	.	PUNCT
iiclr-17757	939	1	see	see	VERB
iiclr-17757	939	2	i	i	PRON
iiclr-17757	939	3	d.	d.	PROPN
iiclr-17757	939	4	§	§	PROPN
iiclr-17757	939	5	5.0	5.0	NUM
iiclr-17757	939	6	1(1	1(1	NUM
iiclr-17757	939	7	)	)	PUNCT
iiclr-17757	939	8	.	.	PUNCT
iiclr-17757	940	1	the	the	DET
iiclr-17757	940	2	taxpayer	taxpayer	NOUN
iiclr-17757	940	3	may	may	AUX
iiclr-17757	940	4	be	be	AUX
iiclr-17757	940	5	required	require	VERB
iiclr-17757	940	6	to	to	PART
iiclr-17757	940	7	provide	provide	VERB
iiclr-17757	940	8	an	an	DET
iiclr-17757	940	9	independent	independent	ADJ
iiclr-17757	940	10	expert	expert	NOUN
iiclr-17757	940	11	at	at	ADP
iiclr-17757	940	12	its	its	PRON
iiclr-17757	940	13	own	own	ADJ
iiclr-17757	940	14	expense	expense	NOUN
iiclr-17757	940	15	to	to	PART
iiclr-17757	940	16	review	review	VERB
iiclr-17757	940	17	and	and	CCONJ
iiclr-17757	940	18	provide	provide	VERB
iiclr-17757	940	19	an	an	DET
iiclr-17757	940	20	opinion	opinion	NOUN
iiclr-17757	940	21	about	about	ADP
iiclr-17757	940	22	the	the	DET
iiclr-17757	940	23	taxpayer	taxpayer	NOUN
iiclr-17757	940	24	's	's	PART
iiclr-17757	940	25	proposed	propose	VERB
iiclr-17757	940	26	tpm	tpm	PROPN
iiclr-17757	940	27	.	.	PROPN
iiclr-17757	940	28	see	see	AUX
iiclr-17757	940	29	rev	rev	PROPN
iiclr-17757	940	30	.	.	PROPN
iiclr-17757	940	31	proc	proc	PROPN
iiclr-17757	940	32	.	.	PUNCT
iiclr-17757	941	1	96	96	NUM
iiclr-17757	941	2	-	-	SYM
iiclr-17757	941	3	53	53	NUM
iiclr-17757	941	4	§	§	PROPN
iiclr-17757	941	5	9	9	NUM
iiclr-17757	941	6	,	,	PUNCT
iiclr-17757	941	7	1996	1996	NUM
iiclr-17757	941	8	-	-	SYM
iiclr-17757	941	9	1	1	NUM
iiclr-17757	941	10	c.b	c.b	PROPN
iiclr-17757	941	11	.	.	PROPN
iiclr-17757	941	12	375	375	NUM
iiclr-17757	941	13	.	.	X
iiclr-17757	941	14	154	154	NUM
iiclr-17757	941	15	.	.	PUNCT
iiclr-17757	942	1	see	see	AUX
iiclr-17757	942	2	rev	rev	PROPN
iiclr-17757	942	3	.	.	PROPN
iiclr-17757	942	4	proc	proc	PROPN
iiclr-17757	942	5	.	.	PUNCT
iiclr-17757	943	1	96	96	NUM
iiclr-17757	943	2	-	-	SYM
iiclr-17757	943	3	53	53	NUM
iiclr-17757	943	4	§	§	PROPN
iiclr-17757	943	5	§	§	PROPN
iiclr-17757	943	6	5.01(4	5.01(4	NUM
iiclr-17757	943	7	)	)	PUNCT
iiclr-17757	943	8	,	,	PUNCT
iiclr-17757	943	9	14(1	14(1	NUM
iiclr-17757	943	10	)	)	PUNCT
iiclr-17757	943	11	1996	1996	NUM
iiclr-17757	943	12	-	-	SYM
iiclr-17757	943	13	1	1	NUM
iiclr-17757	943	14	c.b	c.b	PROPN
iiclr-17757	943	15	.	.	PROPN
iiclr-17757	943	16	375	375	NUM
iiclr-17757	943	17	.	.	PUNCT
iiclr-17757	944	1	the	the	DET
iiclr-17757	944	2	following	follow	VERB
iiclr-17757	944	3	summarizes	summarize	VERB
iiclr-17757	944	4	the	the	DET
iiclr-17757	944	5	exceptions	exception	NOUN
iiclr-17757	944	6	to	to	ADP
iiclr-17757	944	7	the	the	DET
iiclr-17757	944	8	$	$	SYM
iiclr-17757	944	9	25,000	25,000	NUM
iiclr-17757	944	10	user	user	NOUN
iiclr-17757	944	11	fee	fee	NOUN
iiclr-17757	944	12	requirement	requirement	NOUN
iiclr-17757	944	13	.	.	PUNCT
iiclr-17757	945	1	see	see	VERB
iiclr-17757	945	2	i	i	PRON
iiclr-17757	945	3	d.	d.	PROPN
iiclr-17757	945	4	§	§	PROPN
iiclr-17757	945	5	5.14	5.14	NUM
iiclr-17757	945	6	.	.	PUNCT
iiclr-17757	946	1	standard	standard	NOUN
iiclr-17757	946	2	to	to	PART
iiclr-17757	946	3	determine	determine	VERB
iiclr-17757	946	4	apa	apa	PROPN
iiclr-17757	946	5	user	user	PROPN
iiclr-17757	946	6	fee	fee	PROPN
iiclr-17757	946	7	apa	apa	PROPN
iiclr-17757	946	8	user	user	PROPN
iiclr-17757	946	9	fee	fee	PROPN
iiclr-17757	946	10	taxpayer	taxpayer	NOUN
iiclr-17757	946	11	's	's	PART
iiclr-17757	946	12	gross	gross	ADJ
iiclr-17757	946	13	income	income	NOUN
iiclr-17757	946	14	more	more	ADJ
iiclr-17757	946	15	than	than	ADP
iiclr-17757	946	16	$	$	SYM
iiclr-17757	946	17	100,000	100,000	NUM
iiclr-17757	946	18	but	but	CCONJ
iiclr-17757	946	19	not	not	PART
iiclr-17757	946	20	less	less	ADJ
iiclr-17757	946	21	than	than	ADP
iiclr-17757	946	22	$	$	SYM
iiclr-17757	946	23	1,000,000	1,000,000	NUM
iiclr-17757	946	24	$	$	SYM
iiclr-17757	946	25	15,000	15,000	NUM
iiclr-17757	946	26	taxpayer	taxpayer	NOUN
iiclr-17757	946	27	's	's	PART
iiclr-17757	946	28	gross	gross	ADJ
iiclr-17757	946	29	income	income	NOUN
iiclr-17757	946	30	less	less	ADJ
iiclr-17757	946	31	than	than	ADP
iiclr-17757	946	32	$	$	SYM
iiclr-17757	946	33	100,000	100,000	NUM
iiclr-17757	946	34	$	$	SYM
iiclr-17757	946	35	5,000	5,000	NUM
iiclr-17757	946	36	20021	20021	NUM
iiclr-17757	946	37	ind	ind	NOUN
iiclr-17757	946	38	.	.	PUNCT
iiclr-17757	947	1	int'l	int'l	PROPN
iiclr-17757	947	2	&	&	CCONJ
iiclr-17757	947	3	comp	comp	PROPN
iiclr-17757	947	4	.	.	PUNCT
iiclr-17757	948	1	l.	l.	PROPN
iiclr-17757	948	2	rev	rev	PROPN
iiclr-17757	948	3	.	.	PROPN
iiclr-17757	948	4	encloses	enclose	NOUN
iiclr-17757	948	5	general	general	ADJ
iiclr-17757	948	6	factual	factual	ADJ
iiclr-17757	948	7	and	and	CCONJ
iiclr-17757	948	8	legal	legal	ADJ
iiclr-17757	948	9	information	information	NOUN
iiclr-17757	948	10	;	;	PUNCT
iiclr-17757	948	11	5	5	NUM
iiclr-17757	948	12	a	a	DET
iiclr-17757	948	13	detailed	detailed	ADJ
iiclr-17757	948	14	explanation	explanation	NOUN
iiclr-17757	948	15	of	of	ADP
iiclr-17757	948	16	each	each	DET
iiclr-17757	948	17	proposed	propose	VERB
iiclr-17757	948	18	tpm	tpm	PROPN
iiclr-17757	948	19	(	(	PUNCT
iiclr-17757	948	20	which	which	PRON
iiclr-17757	948	21	applies	apply	VERB
iiclr-17757	948	22	the	the	DET
iiclr-17757	948	23	tpm	tpm	PROPN
iiclr-17757	948	24	to	to	ADP
iiclr-17757	948	25	the	the	DET
iiclr-17757	948	26	financial	financial	ADJ
iiclr-17757	948	27	and	and	CCONJ
iiclr-17757	948	28	tax	tax	NOUN
iiclr-17757	948	29	data	datum	NOUN
iiclr-17757	948	30	of	of	ADP
iiclr-17757	948	31	the	the	DET
iiclr-17757	948	32	previous	previous	ADJ
iiclr-17757	948	33	three	three	NUM
iiclr-17757	948	34	taxable	taxable	ADJ
iiclr-17757	948	35	years	year	NOUN
iiclr-17757	948	36	of	of	ADP
iiclr-17757	948	37	the	the	DET
iiclr-17757	948	38	parties	party	NOUN
iiclr-17757	948	39	)	)	PUNCT
iiclr-17757	948	40	;	;	PUNCT
iiclr-17757	948	41	56	56	NUM
iiclr-17757	948	42	specific	specific	ADJ
iiclr-17757	948	43	factual	factual	ADJ
iiclr-17757	948	44	items	item	NOUN
iiclr-17757	948	45	related	relate	VERB
iiclr-17757	948	46	to	to	ADP
iiclr-17757	948	47	the	the	DET
iiclr-17757	948	48	proposed	propose	VERB
iiclr-17757	948	49	transaction	transaction	NOUN
iiclr-17757	948	50	;	;	PUNCT
iiclr-17757	948	51	57	57	NUM
iiclr-17757	948	52	an	an	DET
iiclr-17757	948	53	annual	annual	ADJ
iiclr-17757	948	54	report	report	NOUN
iiclr-17757	948	55	;	;	PUNCT
iiclr-17757	948	56	'	'	PUNCT
iiclr-17757	948	57	a	a	DET
iiclr-17757	948	58	signed	sign	VERB
iiclr-17757	948	59	perjury	perjury	NOUN
iiclr-17757	948	60	total	total	ADJ
iiclr-17757	948	61	annual	annual	ADJ
iiclr-17757	948	62	value	value	NOUN
iiclr-17757	948	63	of	of	ADP
iiclr-17757	948	64	transaction	transaction	NOUN
iiclr-17757	948	65	not	not	PART
iiclr-17757	948	66	more	more	ADJ
iiclr-17757	948	67	than	than	ADP
iiclr-17757	948	68	$	$	SYM
iiclr-17757	948	69	50,000,000	50,000,000	NUM
iiclr-17757	948	70	(	(	PUNCT
iiclr-17757	948	71	property	property	NOUN
iiclr-17757	948	72	/	/	SYM
iiclr-17757	948	73	services	service	NOUN
iiclr-17757	948	74	)	)	PUNCT
iiclr-17757	948	75	*	*	PUNCT
iiclr-17757	948	76	$	$	SYM
iiclr-17757	948	77	7,500	7,500	NUM
iiclr-17757	948	78	total	total	ADJ
iiclr-17757	948	79	annual	annual	ADJ
iiclr-17757	948	80	value	value	NOUN
iiclr-17757	948	81	of	of	ADP
iiclr-17757	948	82	transaction	transaction	NOUN
iiclr-17757	948	83	not	not	PART
iiclr-17757	948	84	more	more	ADJ
iiclr-17757	948	85	than	than	ADP
iiclr-17757	948	86	$	$	SYM
iiclr-17757	948	87	10,000,000	10,000,000	NUM
iiclr-17757	948	88	(	(	PUNCT
iiclr-17757	948	89	intangibles	intangible	NOUN
iiclr-17757	948	90	)	)	PUNCT
iiclr-17757	948	91	*	*	PUNCT
iiclr-17757	948	92	$	$	SYM
iiclr-17757	948	93	7,500	7,500	NUM
iiclr-17757	948	94	requests	request	NOUN
iiclr-17757	948	95	involving	involve	VERB
iiclr-17757	948	96	more	more	ADJ
iiclr-17757	948	97	than	than	ADP
iiclr-17757	948	98	one	one	NUM
iiclr-17757	948	99	jurisdiction	jurisdiction	NOUN
iiclr-17757	948	100	:	:	PUNCT
iiclr-17757	948	101	initial	initial	ADJ
iiclr-17757	948	102	request	request	VERB
iiclr-17757	948	103	$	$	SYM
iiclr-17757	948	104	25,000	25,000	NUM
iiclr-17757	948	105	additional	additional	ADJ
iiclr-17757	948	106	jurisdictions	jurisdiction	NOUN
iiclr-17757	948	107	schedule/$7,500	schedule/$7,500	VERB
iiclr-17757	948	108	*	*	NOUN
iiclr-17757	948	109	*	*	NOUN
iiclr-17757	948	110	renewal	renewal	NOUN
iiclr-17757	948	111	of	of	ADP
iiclr-17757	948	112	an	an	DET
iiclr-17757	948	113	apa	apa	PROPN
iiclr-17757	948	114	substantially	substantially	ADV
iiclr-17757	948	115	unchanged	unchanged	ADJ
iiclr-17757	948	116	from	from	ADP
iiclr-17757	948	117	the	the	DET
iiclr-17757	948	118	initial	initial	ADJ
iiclr-17757	948	119	apa	apa	PROPN
iiclr-17757	948	120	$	$	SYM
iiclr-17757	948	121	7,500	7,500	NUM
iiclr-17757	948	122	*	*	PUNCT
iiclr-17757	948	123	the	the	DET
iiclr-17757	948	124	annual	annual	ADJ
iiclr-17757	948	125	value	value	NOUN
iiclr-17757	948	126	fee	fee	NOUN
iiclr-17757	948	127	provisions	provision	NOUN
iiclr-17757	948	128	apply	apply	VERB
iiclr-17757	948	129	regardless	regardless	ADV
iiclr-17757	948	130	of	of	ADP
iiclr-17757	948	131	the	the	DET
iiclr-17757	948	132	taxpayer	taxpayer	NOUN
iiclr-17757	948	133	's	's	PART
iiclr-17757	948	134	gross	gross	ADJ
iiclr-17757	948	135	income	income	NOUN
iiclr-17757	948	136	.	.	PUNCT
iiclr-17757	949	1	*	*	PUNCT
iiclr-17757	949	2	*	*	PUNCT
iiclr-17757	949	3	the	the	DET
iiclr-17757	949	4	usual	usual	ADJ
iiclr-17757	949	5	fee	fee	NOUN
iiclr-17757	949	6	schedule	schedule	NOUN
iiclr-17757	949	7	shall	shall	AUX
iiclr-17757	949	8	be	be	AUX
iiclr-17757	949	9	applied	apply	VERB
iiclr-17757	949	10	unless	unless	SCONJ
iiclr-17757	949	11	the	the	DET
iiclr-17757	949	12	request	request	NOUN
iiclr-17757	949	13	involves	involve	VERB
iiclr-17757	949	14	the	the	DET
iiclr-17757	949	15	same	same	ADJ
iiclr-17757	949	16	issues	issue	NOUN
iiclr-17757	949	17	and	and	CCONJ
iiclr-17757	949	18	the	the	DET
iiclr-17757	949	19	same	same	ADJ
iiclr-17757	949	20	product	product	NOUN
iiclr-17757	949	21	line	line	NOUN
iiclr-17757	949	22	,	,	PUNCT
iiclr-17757	949	23	goods	good	NOUN
iiclr-17757	949	24	,	,	PUNCT
iiclr-17757	949	25	services	service	NOUN
iiclr-17757	949	26	or	or	CCONJ
iiclr-17757	949	27	intangibles	intangible	NOUN
iiclr-17757	949	28	as	as	ADP
iiclr-17757	949	29	in	in	ADP
iiclr-17757	949	30	the	the	DET
iiclr-17757	949	31	first	first	ADJ
iiclr-17757	949	32	apa	apa	PROPN
iiclr-17757	949	33	.	.	PROPN
iiclr-17757	949	34	155	155	NUM
iiclr-17757	949	35	.	.	PUNCT
iiclr-17757	950	1	see	see	AUX
iiclr-17757	950	2	rev	rev	PROPN
iiclr-17757	950	3	.	.	PROPN
iiclr-17757	950	4	proc	proc	PROPN
iiclr-17757	950	5	.	.	PUNCT
iiclr-17757	951	1	96	96	NUM
iiclr-17757	951	2	-	-	SYM
iiclr-17757	951	3	53	53	NUM
iiclr-17757	951	4	§	§	PROPN
iiclr-17757	951	5	5.03	5.03	NUM
iiclr-17757	951	6	,	,	PUNCT
iiclr-17757	951	7	1996	1996	NUM
iiclr-17757	951	8	-	-	SYM
iiclr-17757	951	9	1	1	NUM
iiclr-17757	951	10	c.b	c.b	PROPN
iiclr-17757	951	11	.	.	PROPN
iiclr-17757	951	12	375	375	NUM
iiclr-17757	951	13	.	.	PUNCT
iiclr-17757	952	1	each	each	DET
iiclr-17757	952	2	apa	apa	PROPN
iiclr-17757	952	3	request	request	NOUN
iiclr-17757	952	4	must	must	AUX
iiclr-17757	952	5	include	include	VERB
iiclr-17757	952	6	:	:	PUNCT
iiclr-17757	952	7	(	(	PUNCT
iiclr-17757	952	8	1	1	X
iiclr-17757	952	9	)	)	PUNCT
iiclr-17757	952	10	a	a	DET
iiclr-17757	952	11	list	list	NOUN
iiclr-17757	952	12	of	of	ADP
iiclr-17757	952	13	the	the	DET
iiclr-17757	952	14	organizations	organization	NOUN
iiclr-17757	952	15	,	,	PUNCT
iiclr-17757	952	16	trades	trade	NOUN
iiclr-17757	952	17	,	,	PUNCT
iiclr-17757	952	18	businesses	business	NOUN
iiclr-17757	952	19	,	,	PUNCT
iiclr-17757	952	20	and	and	CCONJ
iiclr-17757	952	21	transactions	transaction	NOUN
iiclr-17757	952	22	that	that	PRON
iiclr-17757	952	23	will	will	AUX
iiclr-17757	952	24	be	be	AUX
iiclr-17757	952	25	subject	subject	ADJ
iiclr-17757	952	26	to	to	ADP
iiclr-17757	952	27	the	the	DET
iiclr-17757	952	28	apa	apa	PROPN
iiclr-17757	952	29	;	;	PUNCT
iiclr-17757	952	30	(	(	PUNCT
iiclr-17757	952	31	2	2	X
iiclr-17757	952	32	)	)	PUNCT
iiclr-17757	952	33	a	a	DET
iiclr-17757	952	34	list	list	NOUN
iiclr-17757	952	35	of	of	ADP
iiclr-17757	952	36	names	name	NOUN
iiclr-17757	952	37	,	,	PUNCT
iiclr-17757	952	38	addresses	address	NOUN
iiclr-17757	952	39	,	,	PUNCT
iiclr-17757	952	40	telephone	telephone	NOUN
iiclr-17757	952	41	numbers	number	NOUN
iiclr-17757	952	42	,	,	PUNCT
iiclr-17757	952	43	and	and	CCONJ
iiclr-17757	952	44	taxpayer	taxpayer	NOUN
iiclr-17757	952	45	identification	identification	NOUN
iiclr-17757	952	46	numbers	number	NOUN
iiclr-17757	952	47	of	of	ADP
iiclr-17757	952	48	the	the	DET
iiclr-17757	952	49	controlled	control	VERB
iiclr-17757	952	50	taxpayers	taxpayer	NOUN
iiclr-17757	952	51	that	that	PRON
iiclr-17757	952	52	are	be	AUX
iiclr-17757	952	53	parties	party	NOUN
iiclr-17757	952	54	to	to	ADP
iiclr-17757	952	55	the	the	DET
iiclr-17757	952	56	requested	request	VERB
iiclr-17757	952	57	apa	apa	PROPN
iiclr-17757	952	58	;	;	PUNCT
iiclr-17757	952	59	(	(	PUNCT
iiclr-17757	952	60	3	3	X
iiclr-17757	952	61	)	)	PUNCT
iiclr-17757	952	62	a	a	DET
iiclr-17757	952	63	power	power	NOUN
iiclr-17757	952	64	of	of	ADP
iiclr-17757	952	65	attorney	attorney	NOUN
iiclr-17757	952	66	form	form	NOUN
iiclr-17757	952	67	for	for	ADP
iiclr-17757	952	68	any	any	PRON
iiclr-17757	952	69	and	and	CCONJ
iiclr-17757	952	70	all	all	PRON
iiclr-17757	952	71	authorized	authorize	VERB
iiclr-17757	952	72	representatives	representative	NOUN
iiclr-17757	952	73	of	of	ADP
iiclr-17757	952	74	the	the	DET
iiclr-17757	952	75	taxpayers	taxpayer	NOUN
iiclr-17757	952	76	;	;	PUNCT
iiclr-17757	952	77	(	(	PUNCT
iiclr-17757	952	78	4	4	X
iiclr-17757	952	79	)	)	PUNCT
iiclr-17757	952	80	a	a	DET
iiclr-17757	952	81	brief	brief	ADJ
iiclr-17757	952	82	description	description	NOUN
iiclr-17757	952	83	of	of	ADP
iiclr-17757	952	84	the	the	DET
iiclr-17757	952	85	general	general	ADJ
iiclr-17757	952	86	history	history	NOUN
iiclr-17757	952	87	of	of	ADP
iiclr-17757	952	88	business	business	NOUN
iiclr-17757	952	89	operations	operation	NOUN
iiclr-17757	952	90	,	,	PUNCT
iiclr-17757	952	91	worldwide	worldwide	ADJ
iiclr-17757	952	92	organizational	organizational	ADJ
iiclr-17757	952	93	structure	structure	NOUN
iiclr-17757	952	94	,	,	PUNCT
iiclr-17757	952	95	ownership	ownership	NOUN
iiclr-17757	952	96	,	,	PUNCT
iiclr-17757	952	97	capitalization	capitalization	NOUN
iiclr-17757	952	98	,	,	PUNCT
iiclr-17757	952	99	financial	financial	ADJ
iiclr-17757	952	100	arrangements	arrangement	NOUN
iiclr-17757	952	101	,	,	PUNCT
iiclr-17757	952	102	principal	principal	ADJ
iiclr-17757	952	103	businesses	business	NOUN
iiclr-17757	952	104	,	,	PUNCT
iiclr-17757	952	105	and	and	CCONJ
iiclr-17757	952	106	the	the	DET
iiclr-17757	952	107	place	place	NOUN
iiclr-17757	952	108	or	or	CCONJ
iiclr-17757	952	109	places	place	NOUN
iiclr-17757	952	110	where	where	SCONJ
iiclr-17757	952	111	such	such	ADJ
iiclr-17757	952	112	businesses	business	NOUN
iiclr-17757	952	113	are	be	AUX
iiclr-17757	952	114	conducted	conduct	VERB
iiclr-17757	952	115	,	,	PUNCT
iiclr-17757	952	116	and	and	CCONJ
iiclr-17757	952	117	major	major	ADJ
iiclr-17757	952	118	transaction	transaction	NOUN
iiclr-17757	952	119	flows	flow	NOUN
iiclr-17757	952	120	of	of	ADP
iiclr-17757	952	121	the	the	DET
iiclr-17757	952	122	parties	party	NOUN
iiclr-17757	952	123	;	;	PUNCT
iiclr-17757	952	124	(	(	PUNCT
iiclr-17757	952	125	5	5	X
iiclr-17757	952	126	)	)	PUNCT
iiclr-17757	952	127	representative	representative	ADJ
iiclr-17757	952	128	financial	financial	ADJ
iiclr-17757	952	129	and	and	CCONJ
iiclr-17757	952	130	tax	tax	NOUN
iiclr-17757	952	131	data	datum	NOUN
iiclr-17757	952	132	of	of	ADP
iiclr-17757	952	133	the	the	DET
iiclr-17757	952	134	parties	party	NOUN
iiclr-17757	952	135	for	for	ADP
iiclr-17757	952	136	the	the	DET
iiclr-17757	952	137	last	last	ADJ
iiclr-17757	952	138	three	three	NUM
iiclr-17757	952	139	taxable	taxable	ADJ
iiclr-17757	952	140	years	year	NOUN
iiclr-17757	952	141	,	,	PUNCT
iiclr-17757	952	142	along	along	ADP
iiclr-17757	952	143	with	with	ADP
iiclr-17757	952	144	other	other	ADJ
iiclr-17757	952	145	relevant	relevant	ADJ
iiclr-17757	952	146	data	datum	NOUN
iiclr-17757	952	147	and	and	CCONJ
iiclr-17757	952	148	documents	document	NOUN
iiclr-17757	952	149	in	in	ADP
iiclr-17757	952	150	support	support	NOUN
iiclr-17757	952	151	of	of	ADP
iiclr-17757	952	152	the	the	DET
iiclr-17757	952	153	proposed	propose	VERB
iiclr-17757	952	154	tpm	tpm	PROPN
iiclr-17757	952	155	(	(	PUNCT
iiclr-17757	952	156	such	such	ADJ
iiclr-17757	952	157	as	as	ADP
iiclr-17757	952	158	income	income	NOUN
iiclr-17757	952	159	tax	tax	NOUN
iiclr-17757	952	160	returns	return	NOUN
iiclr-17757	952	161	,	,	PUNCT
iiclr-17757	952	162	financial	financial	ADJ
iiclr-17757	952	163	statements	statement	NOUN
iiclr-17757	952	164	,	,	PUNCT
iiclr-17757	952	165	and	and	CCONJ
iiclr-17757	952	166	annual	annual	ADJ
iiclr-17757	952	167	reports	report	NOUN
iiclr-17757	952	168	)	)	PUNCT
iiclr-17757	952	169	;	;	PUNCT
iiclr-17757	952	170	(	(	PUNCT
iiclr-17757	952	171	6	6	X
iiclr-17757	952	172	)	)	PUNCT
iiclr-17757	952	173	a	a	DET
iiclr-17757	952	174	statement	statement	NOUN
iiclr-17757	952	175	of	of	ADP
iiclr-17757	952	176	the	the	DET
iiclr-17757	952	177	currency	currency	NOUN
iiclr-17757	952	178	used	use	VERB
iiclr-17757	952	179	by	by	ADP
iiclr-17757	952	180	each	each	DET
iiclr-17757	952	181	party	party	NOUN
iiclr-17757	952	182	and	and	CCONJ
iiclr-17757	952	183	the	the	DET
iiclr-17757	952	184	currency	currency	NOUN
iiclr-17757	952	185	in	in	ADP
iiclr-17757	952	186	which	which	PRON
iiclr-17757	952	187	payment	payment	NOUN
iiclr-17757	952	188	between	between	ADP
iiclr-17757	952	189	parties	party	NOUN
iiclr-17757	952	190	is	be	AUX
iiclr-17757	952	191	made	make	VERB
iiclr-17757	952	192	for	for	ADP
iiclr-17757	952	193	the	the	DET
iiclr-17757	952	194	transactions	transaction	NOUN
iiclr-17757	952	195	that	that	PRON
iiclr-17757	952	196	will	will	AUX
iiclr-17757	952	197	be	be	AUX
iiclr-17757	952	198	covered	cover	VERB
iiclr-17757	952	199	by	by	ADP
iiclr-17757	952	200	the	the	DET
iiclr-17757	952	201	apa	apa	PROPN
iiclr-17757	952	202	;	;	PUNCT
iiclr-17757	952	203	(	(	PUNCT
iiclr-17757	952	204	7	7	X
iiclr-17757	952	205	)	)	PUNCT
iiclr-17757	952	206	a	a	DET
iiclr-17757	952	207	statement	statement	NOUN
iiclr-17757	952	208	of	of	ADP
iiclr-17757	952	209	the	the	DET
iiclr-17757	952	210	taxable	taxable	ADJ
iiclr-17757	952	211	year	year	NOUN
iiclr-17757	952	212	of	of	ADP
iiclr-17757	952	213	each	each	DET
iiclr-17757	952	214	party	party	NOUN
iiclr-17757	952	215	;	;	PUNCT
iiclr-17757	952	216	(	(	PUNCT
iiclr-17757	952	217	8)	8)	NUM
iiclr-17757	952	218	a	a	DET
iiclr-17757	952	219	description	description	NOUN
iiclr-17757	952	220	of	of	ADP
iiclr-17757	952	221	significant	significant	ADJ
iiclr-17757	952	222	financial	financial	ADJ
iiclr-17757	952	223	accounting	accounting	NOUN
iiclr-17757	952	224	methods	method	NOUN
iiclr-17757	952	225	used	use	VERB
iiclr-17757	952	226	by	by	ADP
iiclr-17757	952	227	the	the	DET
iiclr-17757	952	228	parties	party	NOUN
iiclr-17757	952	229	directly	directly	ADV
iiclr-17757	952	230	related	relate	VERB
iiclr-17757	952	231	to	to	ADP
iiclr-17757	952	232	the	the	DET
iiclr-17757	952	233	proposed	propose	VERB
iiclr-17757	952	234	tpm	tpm	PROPN
iiclr-17757	952	235	;	;	PUNCT
iiclr-17757	952	236	(	(	PUNCT
iiclr-17757	952	237	9	9	X
iiclr-17757	952	238	)	)	PUNCT
iiclr-17757	952	239	an	an	DET
iiclr-17757	952	240	explanation	explanation	NOUN
iiclr-17757	952	241	of	of	ADP
iiclr-17757	952	242	significant	significant	ADJ
iiclr-17757	952	243	financial	financial	ADJ
iiclr-17757	952	244	and	and	CCONJ
iiclr-17757	952	245	tax	tax	NOUN
iiclr-17757	952	246	accounting	accounting	NOUN
iiclr-17757	952	247	differences	difference	NOUN
iiclr-17757	952	248	,	,	PUNCT
iiclr-17757	952	249	if	if	SCONJ
iiclr-17757	952	250	any	any	PRON
iiclr-17757	952	251	,	,	PUNCT
iiclr-17757	952	252	between	between	ADP
iiclr-17757	952	253	the	the	DET
iiclr-17757	952	254	united	united	PROPN
iiclr-17757	952	255	states	states	PROPN
iiclr-17757	952	256	and	and	CCONJ
iiclr-17757	952	257	the	the	DET
iiclr-17757	952	258	foreign	foreign	ADJ
iiclr-17757	952	259	countries	country	NOUN
iiclr-17757	952	260	involved	involve	VERB
iiclr-17757	952	261	that	that	PRON
iiclr-17757	952	262	have	have	VERB
iiclr-17757	952	263	a	a	DET
iiclr-17757	952	264	bearing	bearing	NOUN
iiclr-17757	952	265	on	on	ADP
iiclr-17757	952	266	the	the	DET
iiclr-17757	952	267	proposed	propose	VERB
iiclr-17757	952	268	tpm	tpm	PROPN
iiclr-17757	952	269	;	;	PUNCT
iiclr-17757	952	270	(	(	PUNCT
iiclr-17757	952	271	10	10	NUM
iiclr-17757	952	272	)	)	PUNCT
iiclr-17757	952	273	a	a	DET
iiclr-17757	952	274	discussion	discussion	NOUN
iiclr-17757	952	275	of	of	ADP
iiclr-17757	952	276	the	the	DET
iiclr-17757	952	277	relevant	relevant	ADJ
iiclr-17757	952	278	statutory	statutory	ADJ
iiclr-17757	952	279	provisions	provision	NOUN
iiclr-17757	952	280	,	,	PUNCT
iiclr-17757	952	281	tax	tax	NOUN
iiclr-17757	952	282	treaties	treaty	NOUN
iiclr-17757	952	283	,	,	PUNCT
iiclr-17757	952	284	court	court	NOUN
iiclr-17757	952	285	decisions	decision	NOUN
iiclr-17757	952	286	,	,	PUNCT
iiclr-17757	952	287	regulations	regulation	NOUN
iiclr-17757	952	288	,	,	PUNCT
iiclr-17757	952	289	revenue	revenue	NOUN
iiclr-17757	952	290	rulings	ruling	NOUN
iiclr-17757	952	291	,	,	PUNCT
iiclr-17757	952	292	or	or	CCONJ
iiclr-17757	952	293	revenue	revenue	NOUN
iiclr-17757	952	294	procedures	procedure	NOUN
iiclr-17757	952	295	;	;	PUNCT
iiclr-17757	952	296	(	(	PUNCT
iiclr-17757	952	297	11	11	X
iiclr-17757	952	298	)	)	PUNCT
iiclr-17757	952	299	a	a	DET
iiclr-17757	952	300	statement	statement	NOUN
iiclr-17757	952	301	describing	describe	VERB
iiclr-17757	952	302	all	all	DET
iiclr-17757	952	303	previous	previous	ADJ
iiclr-17757	952	304	and	and	CCONJ
iiclr-17757	952	305	current	current	ADJ
iiclr-17757	952	306	issues	issue	NOUN
iiclr-17757	952	307	at	at	ADP
iiclr-17757	952	308	the	the	DET
iiclr-17757	952	309	examination	examination	NOUN
iiclr-17757	952	310	,	,	PUNCT
iiclr-17757	952	311	appeals	appeal	NOUN
iiclr-17757	952	312	,	,	PUNCT
iiclr-17757	952	313	judicial	judicial	ADJ
iiclr-17757	952	314	,	,	PUNCT
iiclr-17757	952	315	or	or	CCONJ
iiclr-17757	952	316	competent	competent	ADJ
iiclr-17757	952	317	authority	authority	NOUN
iiclr-17757	952	318	levels	level	NOUN
iiclr-17757	952	319	,	,	PUNCT
iiclr-17757	952	320	along	along	ADP
iiclr-17757	952	321	with	with	ADP
iiclr-17757	952	322	a	a	DET
iiclr-17757	952	323	description	description	NOUN
iiclr-17757	952	324	of	of	ADP
iiclr-17757	952	325	both	both	CCONJ
iiclr-17757	952	326	the	the	DET
iiclr-17757	952	327	taxpayer	taxpayer	NOUN
iiclr-17757	952	328	's	's	PART
iiclr-17757	952	329	and	and	CCONJ
iiclr-17757	952	330	the	the	DET
iiclr-17757	952	331	government	government	NOUN
iiclr-17757	952	332	's	's	PART
iiclr-17757	952	333	positions	position	NOUN
iiclr-17757	952	334	.	.	PUNCT
iiclr-17757	953	1	see	see	VERB
iiclr-17757	953	2	i	i	PRON
iiclr-17757	953	3	d.	d.	PROPN
iiclr-17757	953	4	156	156	NUM
iiclr-17757	953	5	.	.	PUNCT
iiclr-17757	954	1	see	see	VERB
iiclr-17757	954	2	rev	rev	PROPN
iiclr-17757	954	3	.	.	PROPN
iiclr-17757	954	4	proc	proc	PROPN
iiclr-17757	954	5	.	.	PUNCT
iiclr-17757	955	1	96	96	NUM
iiclr-17757	955	2	-	-	SYM
iiclr-17757	955	3	53	53	NUM
iiclr-17757	955	4	§	§	PROPN
iiclr-17757	955	5	§	§	PROPN
iiclr-17757	955	6	2	2	NUM
iiclr-17757	955	7	,	,	PUNCT
iiclr-17757	955	8	5.02	5.02	NUM
iiclr-17757	955	9	1996	1996	NUM
iiclr-17757	955	10	-	-	SYM
iiclr-17757	955	11	2	2	NUM
iiclr-17757	955	12	c.b	c.b	PROPN
iiclr-17757	955	13	.	.	PROPN
iiclr-17757	955	14	375	375	NUM
iiclr-17757	955	15	.	.	PUNCT
iiclr-17757	956	1	the	the	DET
iiclr-17757	956	2	taxpayer	taxpayer	NOUN
iiclr-17757	956	3	must	must	AUX
iiclr-17757	956	4	,	,	PUNCT
iiclr-17757	956	5	to	to	ADP
iiclr-17757	956	6	the	the	DET
iiclr-17757	956	7	extent	extent	NOUN
iiclr-17757	956	8	possible	possible	ADJ
iiclr-17757	956	9	,	,	PUNCT
iiclr-17757	956	10	submit	submit	VERB
iiclr-17757	956	11	relevant	relevant	ADJ
iiclr-17757	956	12	pricing	pricing	NOUN
iiclr-17757	956	13	data	datum	NOUN
iiclr-17757	956	14	from	from	ADP
iiclr-17757	956	15	closely	closely	ADV
iiclr-17757	956	16	comparable	comparable	ADJ
iiclr-17757	956	17	uncontrolled	uncontrolled	ADJ
iiclr-17757	956	18	transactions	transaction	NOUN
iiclr-17757	956	19	.	.	PUNCT
iiclr-17757	957	1	see	see	VERB
iiclr-17757	957	2	i	i	PRON
iiclr-17757	957	3	d.	d.	PROPN
iiclr-17757	957	4	§	§	PROPN
iiclr-17757	957	5	3.03	3.03	NUM
iiclr-17757	957	6	.	.	PUNCT
iiclr-17757	958	1	if	if	SCONJ
iiclr-17757	958	2	the	the	DET
iiclr-17757	958	3	taxpayer	taxpayer	NOUN
iiclr-17757	958	4	is	be	AUX
iiclr-17757	958	5	unable	unable	ADJ
iiclr-17757	958	6	to	to	PART
iiclr-17757	958	7	obtain	obtain	VERB
iiclr-17757	958	8	such	such	ADJ
iiclr-17757	958	9	information	information	NOUN
iiclr-17757	958	10	,	,	PUNCT
iiclr-17757	958	11	then	then	ADV
iiclr-17757	958	12	the	the	DET
iiclr-17757	958	13	taxpayer	taxpayer	NOUN
iiclr-17757	958	14	must	must	AUX
iiclr-17757	958	15	identify	identify	VERB
iiclr-17757	958	16	transactions	transaction	NOUN
iiclr-17757	958	17	believed	believe	VERB
iiclr-17757	958	18	comparable	comparable	ADJ
iiclr-17757	958	19	but	but	CCONJ
iiclr-17757	958	20	for	for	ADP
iiclr-17757	958	21	which	which	PRON
iiclr-17757	958	22	reliable	reliable	ADJ
iiclr-17757	958	23	data	data	NOUN
iiclr-17757	958	24	is	be	AUX
iiclr-17757	958	25	not	not	PART
iiclr-17757	958	26	available	available	ADJ
iiclr-17757	958	27	.	.	PUNCT
iiclr-17757	959	1	see	see	VERB
iiclr-17757	959	2	i	i	PRON
iiclr-17757	959	3	d.	d.	PROPN
iiclr-17757	959	4	if	if	SCONJ
iiclr-17757	959	5	comparable	comparable	ADJ
iiclr-17757	959	6	transactions	transaction	NOUN
iiclr-17757	959	7	can	can	AUX
iiclr-17757	959	8	not	not	PART
iiclr-17757	959	9	be	be	AUX
iiclr-17757	959	10	identified	identify	VERB
iiclr-17757	959	11	then	then	ADV
iiclr-17757	959	12	the	the	DET
iiclr-17757	959	13	taxpayer	taxpayer	NOUN
iiclr-17757	959	14	must	must	AUX
iiclr-17757	959	15	submit	submit	VERB
iiclr-17757	959	16	information	information	NOUN
iiclr-17757	959	17	from	from	ADP
iiclr-17757	959	18	transactions	transaction	NOUN
iiclr-17757	959	19	that	that	PRON
iiclr-17757	959	20	are	be	AUX
iiclr-17757	959	21	similar	similar	ADJ
iiclr-17757	959	22	,	,	PUNCT
iiclr-17757	959	23	uncontrolled	uncontrolled	ADJ
iiclr-17757	959	24	transactions	transaction	NOUN
iiclr-17757	959	25	with	with	ADP
iiclr-17757	959	26	proposed	propose	VERB
iiclr-17757	959	27	adjustments	adjustment	NOUN
iiclr-17757	959	28	to	to	PART
iiclr-17757	959	29	account	account	VERB
iiclr-17757	959	30	for	for	ADP
iiclr-17757	959	31	the	the	DET
iiclr-17757	959	32	differences	difference	NOUN
iiclr-17757	959	33	between	between	ADP
iiclr-17757	959	34	the	the	DET
iiclr-17757	959	35	transactions	transaction	NOUN
iiclr-17757	959	36	.	.	PUNCT
iiclr-17757	960	1	see	see	VERB
iiclr-17757	960	2	i	i	PRON
iiclr-17757	960	3	d.	d.	PROPN
iiclr-17757	960	4	if	if	SCONJ
iiclr-17757	960	5	no	no	DET
iiclr-17757	960	6	comparable	comparable	ADJ
iiclr-17757	960	7	,	,	PUNCT
iiclr-17757	960	8	uncontrolled	uncontrolled	ADJ
iiclr-17757	960	9	transaction	transaction	NOUN
iiclr-17757	960	10	can	can	AUX
iiclr-17757	960	11	be	be	AUX
iiclr-17757	960	12	identified	identify	VERB
iiclr-17757	960	13	,	,	PUNCT
iiclr-17757	960	14	the	the	DET
iiclr-17757	960	15	taxpayer	taxpayer	NOUN
iiclr-17757	960	16	may	may	AUX
iiclr-17757	960	17	demonstrate	demonstrate	VERB
iiclr-17757	960	18	that	that	SCONJ
iiclr-17757	960	19	,	,	PUNCT
iiclr-17757	960	20	despite	despite	SCONJ
iiclr-17757	960	21	this	this	DET
iiclr-17757	960	22	lack	lack	NOUN
iiclr-17757	960	23	of	of	ADP
iiclr-17757	960	24	comparability	comparability	NOUN
iiclr-17757	960	25	,	,	PUNCT
iiclr-17757	960	26	the	the	DET
iiclr-17757	960	27	proposed	propose	VERB
iiclr-17757	960	28	tpm	tpm	PROPN
iiclr-17757	960	29	satisfies	satisfie	NOUN
iiclr-17757	960	30	section	section	NOUN
iiclr-17757	960	31	482	482	NUM
iiclr-17757	960	32	.	.	PUNCT
iiclr-17757	961	1	see	see	VERB
iiclr-17757	961	2	i	i	PRON
iiclr-17757	961	3	d.	d.	PROPN
iiclr-17757	961	4	if	if	SCONJ
iiclr-17757	961	5	the	the	DET
iiclr-17757	961	6	information	information	NOUN
iiclr-17757	961	7	about	about	ADP
iiclr-17757	961	8	the	the	DET
iiclr-17757	961	9	previous	previous	ADJ
iiclr-17757	961	10	three	three	NUM
iiclr-17757	961	11	taxable	taxable	ADJ
iiclr-17757	961	12	years	year	NOUN
iiclr-17757	961	13	is	be	AUX
iiclr-17757	961	14	not	not	PART
iiclr-17757	961	15	available	available	ADJ
iiclr-17757	961	16	then	then	ADV
iiclr-17757	961	17	the	the	DET
iiclr-17757	961	18	taxpayer	taxpayer	NOUN
iiclr-17757	961	19	may	may	AUX
iiclr-17757	961	20	use	use	VERB
iiclr-17757	961	21	hypothetical	hypothetical	ADJ
iiclr-17757	961	22	data	datum	NOUN
iiclr-17757	961	23	.	.	PUNCT
iiclr-17757	962	1	see	see	VERB
iiclr-17757	962	2	i	i	PRON
iiclr-17757	962	3	d.	d.	PROPN
iiclr-17757	962	4	§	§	PROPN
iiclr-17757	962	5	5.02	5.02	NUM
iiclr-17757	962	6	.	.	PUNCT
iiclr-17757	963	1	157	157	NUM
iiclr-17757	963	2	.	.	PUNCT
iiclr-17757	964	1	see	see	AUX
iiclr-17757	964	2	rev	rev	PROPN
iiclr-17757	964	3	.	.	PROPN
iiclr-17757	964	4	proc	proc	PROPN
iiclr-17757	964	5	.	.	PUNCT
iiclr-17757	965	1	96	96	NUM
iiclr-17757	965	2	-	-	SYM
iiclr-17757	965	3	53	53	NUM
iiclr-17757	965	4	§	§	PROPN
iiclr-17757	965	5	5.04	5.04	NUM
iiclr-17757	965	6	,	,	PUNCT
iiclr-17757	965	7	1996	1996	NUM
iiclr-17757	965	8	-	-	SYM
iiclr-17757	965	9	1	1	NUM
iiclr-17757	965	10	c.b	c.b	PROPN
iiclr-17757	965	11	.	.	PROPN
iiclr-17757	965	12	375	375	NUM
iiclr-17757	965	13	.	.	PUNCT
iiclr-17757	966	1	the	the	DET
iiclr-17757	966	2	following	follow	VERB
iiclr-17757	966	3	specific	specific	ADJ
iiclr-17757	966	4	factual	factual	ADJ
iiclr-17757	966	5	information	information	NOUN
iiclr-17757	966	6	may	may	AUX
iiclr-17757	966	7	be	be	AUX
iiclr-17757	966	8	included	include	VERB
iiclr-17757	966	9	in	in	ADP
iiclr-17757	966	10	an	an	DET
iiclr-17757	966	11	apa	apa	PROPN
iiclr-17757	966	12	request	request	NOUN
iiclr-17757	966	13	to	to	PART
iiclr-17757	966	14	establish	establish	VERB
iiclr-17757	966	15	the	the	DET
iiclr-17757	966	16	arm	arm	NOUN
iiclr-17757	966	17	's	's	PART
iiclr-17757	966	18	length	length	NOUN
iiclr-17757	966	19	basis	basis	NOUN
iiclr-17757	966	20	for	for	ADP
iiclr-17757	966	21	the	the	DET
iiclr-17757	966	22	proposed	propose	VERB
iiclr-17757	966	23	tpm	tpm	PROPN
iiclr-17757	966	24	:	:	PUNCT
iiclr-17757	966	25	(	(	PUNCT
iiclr-17757	966	26	1	1	X
iiclr-17757	966	27	)	)	PUNCT
iiclr-17757	966	28	measurements	measurement	NOUN
iiclr-17757	966	29	of	of	ADP
iiclr-17757	966	30	profitability	profitability	NOUN
iiclr-17757	966	31	and	and	CCONJ
iiclr-17757	966	32	return	return	VERB
iiclr-17757	966	33	on	on	ADP
iiclr-17757	966	34	investment	investment	NOUN
iiclr-17757	966	35	;	;	PUNCT
iiclr-17757	966	36	(	(	PUNCT
iiclr-17757	966	37	2	2	X
iiclr-17757	966	38	)	)	PUNCT
iiclr-17757	966	39	a	a	DET
iiclr-17757	966	40	functional	functional	ADJ
iiclr-17757	966	41	analysis	analysis	NOUN
iiclr-17757	966	42	of	of	ADP
iiclr-17757	966	43	the	the	DET
iiclr-17757	966	44	economic	economic	ADJ
iiclr-17757	966	45	activities	activity	NOUN
iiclr-17757	966	46	performed	perform	VERB
iiclr-17757	966	47	,	,	PUNCT
iiclr-17757	966	48	the	the	DET
iiclr-17757	966	49	assets	asset	NOUN
iiclr-17757	966	50	employed	employ	VERB
iiclr-17757	966	51	,	,	PUNCT
iiclr-17757	966	52	the	the	DET
iiclr-17757	966	53	economic	economic	ADJ
iiclr-17757	966	54	costs	cost	NOUN
iiclr-17757	966	55	incurred	incur	VERB
iiclr-17757	966	56	,	,	PUNCT
iiclr-17757	966	57	and	and	CCONJ
iiclr-17757	966	58	the	the	DET
iiclr-17757	966	59	risks	risk	NOUN
iiclr-17757	966	60	assumed	assume	VERB
iiclr-17757	966	61	by	by	ADP
iiclr-17757	966	62	each	each	DET
iiclr-17757	966	63	party	party	NOUN
iiclr-17757	966	64	;	;	PUNCT
iiclr-17757	966	65	(	(	PUNCT
iiclr-17757	966	66	3	3	X
iiclr-17757	966	67	)	)	PUNCT
iiclr-17757	966	68	an	an	DET
iiclr-17757	966	69	economic	economic	ADJ
iiclr-17757	966	70	analysis	analysis	NOUN
iiclr-17757	966	71	of	of	ADP
iiclr-17757	966	72	the	the	DET
iiclr-17757	966	73	general	general	ADJ
iiclr-17757	966	74	industry	industry	NOUN
iiclr-17757	966	75	pricing	pricing	NOUN
iiclr-17757	966	76	practices	practice	NOUN
iiclr-17757	966	77	and	and	CCONJ
iiclr-17757	966	78	economic	economic	ADJ
iiclr-17757	966	79	functions	function	NOUN
iiclr-17757	966	80	within	within	ADP
iiclr-17757	966	81	the	the	DET
iiclr-17757	966	82	markets	market	NOUN
iiclr-17757	966	83	and	and	CCONJ
iiclr-17757	966	84	geographical	geographical	ADJ
iiclr-17757	966	85	areas	area	NOUN
iiclr-17757	966	86	to	to	PART
iiclr-17757	966	87	be	be	AUX
iiclr-17757	966	88	covered	cover	VERB
iiclr-17757	966	89	by	by	ADP
iiclr-17757	966	90	the	the	DET
iiclr-17757	966	91	apa	apa	PROPN
iiclr-17757	966	92	;	;	PUNCT
iiclr-17757	966	93	(	(	PUNCT
iiclr-17757	966	94	4	4	X
iiclr-17757	966	95	)	)	PUNCT
iiclr-17757	966	96	a	a	DET
iiclr-17757	966	97	list	list	NOUN
iiclr-17757	966	98	of	of	ADP
iiclr-17757	966	99	the	the	DET
iiclr-17757	966	100	taxpayer	taxpayer	NOUN
iiclr-17757	966	101	's	's	PART
iiclr-17757	966	102	competitors	competitor	NOUN
iiclr-17757	966	103	and	and	CCONJ
iiclr-17757	966	104	a	a	DET
iiclr-17757	966	105	discussion	discussion	NOUN
iiclr-17757	966	106	of	of	ADP
iiclr-17757	966	107	any	any	DET
iiclr-17757	966	108	uncontrolled	uncontrolled	ADJ
iiclr-17757	966	109	[	[	X
iiclr-17757	966	110	vol	vol	NOUN
iiclr-17757	966	111	.	.	PUNCT
iiclr-17757	967	1	13:1	13:1	NUM
iiclr-17757	967	2	all	all	PRON
iiclr-17757	967	3	's	be	AUX
iiclr-17757	967	4	fair	fair	ADJ
iiclr-17757	967	5	in	in	ADP
iiclr-17757	967	6	love	love	NOUN
iiclr-17757	967	7	,	,	PUNCT
iiclr-17757	967	8	war	war	NOUN
iiclr-17757	967	9	,	,	PUNCT
iiclr-17757	967	10	and	and	CCONJ
iiclr-17757	967	11	taxes	taxis	NOUN
iiclr-17757	967	12	statement;159	statement;159	PROPN
iiclr-17757	967	13	and	and	CCONJ
iiclr-17757	967	14	a	a	DET
iiclr-17757	967	15	discussion	discussion	NOUN
iiclr-17757	967	16	of	of	ADP
iiclr-17757	967	17	any	any	DET
iiclr-17757	967	18	income	income	NOUN
iiclr-17757	967	19	tax	tax	NOUN
iiclr-17757	967	20	issues	issue	NOUN
iiclr-17757	967	21	collateral	collateral	VERB
iiclr-17757	967	22	to	to	ADP
iiclr-17757	967	23	the	the	DET
iiclr-17757	967	24	request	request	NOUN
iiclr-17757	967	25	'	'	PART
iiclr-17757	967	26	0	0	NUM
iiclr-17757	967	27	°	°	SCONJ
iiclr-17757	967	28	the	the	DET
iiclr-17757	967	29	taxpayer	taxpayer	NOUN
iiclr-17757	967	30	must	must	AUX
iiclr-17757	967	31	propose	propose	VERB
iiclr-17757	967	32	any	any	DET
iiclr-17757	967	33	fact	fact	NOUN
iiclr-17757	967	34	,	,	PUNCT
iiclr-17757	967	35	referred	refer	VERB
iiclr-17757	967	36	to	to	ADP
iiclr-17757	967	37	as	as	ADP
iiclr-17757	967	38	a	a	DET
iiclr-17757	967	39	"	"	PUNCT
iiclr-17757	967	40	critical	critical	ADJ
iiclr-17757	967	41	assumption	assumption	NOUN
iiclr-17757	967	42	,	,	PUNCT
iiclr-17757	967	43	"	"	PUNCT
iiclr-17757	967	44	whose	whose	DET
iiclr-17757	967	45	continued	continue	VERB
iiclr-17757	967	46	existence	existence	NOUN
iiclr-17757	967	47	is	be	AUX
iiclr-17757	967	48	material	material	ADJ
iiclr-17757	967	49	to	to	ADP
iiclr-17757	967	50	the	the	DET
iiclr-17757	967	51	tpm	tpm	PROPN
iiclr-17757	967	52	,	,	PUNCT
iiclr-17757	967	53	such	such	ADJ
iiclr-17757	967	54	as	as	ADP
iiclr-17757	967	55	a	a	DET
iiclr-17757	967	56	range	range	NOUN
iiclr-17757	967	57	of	of	ADP
iiclr-17757	967	58	expected	expect	VERB
iiclr-17757	967	59	business	business	NOUN
iiclr-17757	967	60	volume	volume	NOUN
iiclr-17757	967	61	16	16	NUM
iiclr-17757	967	62	'	'	PUNCT
iiclr-17757	967	63	and	and	CCONJ
iiclr-17757	967	64	an	an	DET
iiclr-17757	967	65	initial	initial	ADJ
iiclr-17757	967	66	term	term	NOUN
iiclr-17757	967	67	spanning	span	VERB
iiclr-17757	967	68	no	no	DET
iiclr-17757	967	69	more	more	ADJ
iiclr-17757	967	70	than	than	ADP
iiclr-17757	967	71	three	three	NUM
iiclr-17757	967	72	years	year	NOUN
iiclr-17757	967	73	for	for	ADP
iiclr-17757	967	74	the	the	DET
iiclr-17757	967	75	apa	apa	PROPN
iiclr-17757	967	76	.	.	PUNCT
iiclr-17757	967	77	'	'	PUNCT
iiclr-17757	968	1	62	62	NUM
iiclr-17757	968	2	the	the	DET
iiclr-17757	968	3	taxpayer	taxpayer	NOUN
iiclr-17757	968	4	must	must	AUX
iiclr-17757	968	5	also	also	ADV
iiclr-17757	968	6	include	include	VERB
iiclr-17757	968	7	information	information	NOUN
iiclr-17757	968	8	about	about	ADP
iiclr-17757	968	9	whether	whether	SCONJ
iiclr-17757	968	10	the	the	DET
iiclr-17757	968	11	underlying	underlie	VERB
iiclr-17757	968	12	transaction	transaction	NOUN
iiclr-17757	968	13	involves	involve	VERB
iiclr-17757	968	14	a	a	DET
iiclr-17757	968	15	treaty	treaty	NOUN
iiclr-17757	968	16	country	country	NOUN
iiclr-17757	968	17	as	as	ADV
iiclr-17757	968	18	well	well	ADV
iiclr-17757	968	19	as	as	ADP
iiclr-17757	968	20	whether	whether	SCONJ
iiclr-17757	968	21	the	the	DET
iiclr-17757	968	22	taxpayer	taxpayer	NOUN
iiclr-17757	968	23	is	be	AUX
iiclr-17757	968	24	requesting	request	VERB
iiclr-17757	968	25	competent	competent	ADJ
iiclr-17757	968	26	authority	authority	NOUN
iiclr-17757	968	27	consideration	consideration	NOUN
iiclr-17757	968	28	.	.	PUNCT
iiclr-17757	969	1	63	63	NUM
iiclr-17757	969	2	there	there	PRON
iiclr-17757	969	3	is	be	VERB
iiclr-17757	969	4	no	no	DET
iiclr-17757	969	5	time	time	NOUN
iiclr-17757	969	6	limit	limit	NOUN
iiclr-17757	969	7	by	by	ADP
iiclr-17757	969	8	which	which	PRON
iiclr-17757	969	9	an	an	DET
iiclr-17757	969	10	apa	apa	PROPN
iiclr-17757	969	11	request	request	NOUN
iiclr-17757	969	12	must	must	AUX
iiclr-17757	969	13	be	be	AUX
iiclr-17757	969	14	processed	process	VERB
iiclr-17757	969	15	;	;	PUNCT
iiclr-17757	969	16	the	the	DET
iiclr-17757	969	17	average	average	ADJ
iiclr-17757	969	18	time	time	NOUN
iiclr-17757	969	19	for	for	ADP
iiclr-17757	969	20	processing	process	VERB
iiclr-17757	969	21	a	a	DET
iiclr-17757	969	22	request	request	NOUN
iiclr-17757	969	23	varies	varie	NOUN
iiclr-17757	969	24	based	base	VERB
iiclr-17757	969	25	on	on	ADP
iiclr-17757	969	26	the	the	DET
iiclr-17757	969	27	type	type	NOUN
iiclr-17757	969	28	and	and	CCONJ
iiclr-17757	969	29	complexity	complexity	NOUN
iiclr-17757	969	30	of	of	ADP
iiclr-17757	969	31	the	the	DET
iiclr-17757	969	32	apa.164	apa.164	NOUN
iiclr-17757	969	33	the	the	DET
iiclr-17757	969	34	average	average	ADJ
iiclr-17757	969	35	time	time	NOUN
iiclr-17757	969	36	to	to	PART
iiclr-17757	969	37	complete	complete	VERB
iiclr-17757	969	38	unilateral	unilateral	ADJ
iiclr-17757	969	39	apa	apa	PROPN
iiclr-17757	969	40	requests	request	NOUN
iiclr-17757	969	41	is	be	AUX
iiclr-17757	969	42	seventeen	seventeen	NUM
iiclr-17757	969	43	months	month	NOUN
iiclr-17757	969	44	while	while	SCONJ
iiclr-17757	969	45	bilateral	bilateral	ADJ
iiclr-17757	969	46	apa	apa	PROPN
iiclr-17757	969	47	requests	request	NOUN
iiclr-17757	969	48	average	average	ADJ
iiclr-17757	969	49	thirty	thirty	NUM
iiclr-17757	969	50	-	-	PUNCT
iiclr-17757	969	51	two	two	NUM
iiclr-17757	969	52	months	month	NOUN
iiclr-17757	969	53	.	.	PUNCT
iiclr-17757	970	1	'65	'65	NUM
iiclr-17757	970	2	to	to	PART
iiclr-17757	970	3	keep	keep	VERB
iiclr-17757	970	4	the	the	DET
iiclr-17757	970	5	apa	apa	PROPN
iiclr-17757	970	6	process	process	NOUN
iiclr-17757	970	7	flexible	flexible	ADJ
iiclr-17757	970	8	to	to	PART
iiclr-17757	970	9	respond	respond	VERB
iiclr-17757	970	10	to	to	ADP
iiclr-17757	970	11	the	the	DET
iiclr-17757	970	12	specific	specific	ADJ
iiclr-17757	970	13	needs	need	NOUN
iiclr-17757	970	14	of	of	ADP
iiclr-17757	970	15	particular	particular	ADJ
iiclr-17757	970	16	taxpayers	taxpayer	NOUN
iiclr-17757	970	17	,	,	PUNCT
iiclr-17757	970	18	the	the	DET
iiclr-17757	970	19	irs	irs	PROPN
iiclr-17757	970	20	and	and	CCONJ
iiclr-17757	970	21	the	the	DET
iiclr-17757	970	22	taxpayer	taxpayer	NOUN
iiclr-17757	970	23	may	may	AUX
iiclr-17757	970	24	agree	agree	VERB
iiclr-17757	970	25	to	to	ADP
iiclr-17757	970	26	special	special	ADJ
iiclr-17757	970	27	procedures	procedure	NOUN
iiclr-17757	970	28	to	to	PART
iiclr-17757	970	29	reach	reach	VERB
iiclr-17757	970	30	an	an	DET
iiclr-17757	970	31	apa	apa	PROPN
iiclr-17757	970	32	agreement	agreement	NOUN
iiclr-17757	970	33	,	,	PUNCT
iiclr-17757	970	34	particularly	particularly	ADV
iiclr-17757	970	35	when	when	SCONJ
iiclr-17757	970	36	the	the	DET
iiclr-17757	970	37	taxpayer	taxpayer	NOUN
iiclr-17757	970	38	is	be	AUX
iiclr-17757	970	39	a	a	DET
iiclr-17757	970	40	small	small	ADJ
iiclr-17757	970	41	business	business	NOUN
iiclr-17757	970	42	transactions	transaction	NOUN
iiclr-17757	970	43	,	,	PUNCT
iiclr-17757	970	44	lines	line	NOUN
iiclr-17757	970	45	of	of	ADP
iiclr-17757	970	46	business	business	NOUN
iiclr-17757	970	47	or	or	CCONJ
iiclr-17757	970	48	types	type	NOUN
iiclr-17757	970	49	of	of	ADP
iiclr-17757	970	50	businesses	business	NOUN
iiclr-17757	970	51	comparable	comparable	ADJ
iiclr-17757	970	52	or	or	CCONJ
iiclr-17757	970	53	similar	similar	ADJ
iiclr-17757	970	54	to	to	ADP
iiclr-17757	970	55	those	those	PRON
iiclr-17757	970	56	in	in	ADP
iiclr-17757	970	57	the	the	DET
iiclr-17757	970	58	request	request	NOUN
iiclr-17757	970	59	;	;	PUNCT
iiclr-17757	970	60	(	(	PUNCT
iiclr-17757	970	61	5	5	X
iiclr-17757	970	62	)	)	PUNCT
iiclr-17757	970	63	a	a	DET
iiclr-17757	970	64	detailed	detailed	ADJ
iiclr-17757	970	65	explanation	explanation	NOUN
iiclr-17757	970	66	of	of	ADP
iiclr-17757	970	67	the	the	DET
iiclr-17757	970	68	efforts	effort	NOUN
iiclr-17757	970	69	and	and	CCONJ
iiclr-17757	970	70	criteria	criterion	NOUN
iiclr-17757	970	71	used	use	VERB
iiclr-17757	970	72	to	to	PART
iiclr-17757	970	73	identify	identify	VERB
iiclr-17757	970	74	and	and	CCONJ
iiclr-17757	970	75	select	select	VERB
iiclr-17757	970	76	possible	possible	ADJ
iiclr-17757	970	77	independent	independent	ADJ
iiclr-17757	970	78	comparables	comparable	NOUN
iiclr-17757	970	79	,	,	PUNCT
iiclr-17757	970	80	and	and	CCONJ
iiclr-17757	970	81	of	of	ADP
iiclr-17757	970	82	the	the	DET
iiclr-17757	970	83	application	application	NOUN
iiclr-17757	970	84	of	of	ADP
iiclr-17757	970	85	the	the	DET
iiclr-17757	970	86	criteria	criterion	NOUN
iiclr-17757	970	87	to	to	ADP
iiclr-17757	970	88	the	the	DET
iiclr-17757	970	89	potential	potential	ADJ
iiclr-17757	970	90	comparables	comparable	NOUN
iiclr-17757	970	91	,	,	PUNCT
iiclr-17757	970	92	including	include	VERB
iiclr-17757	970	93	a	a	DET
iiclr-17757	970	94	list	list	NOUN
iiclr-17757	970	95	of	of	ADP
iiclr-17757	970	96	potential	potential	ADJ
iiclr-17757	970	97	comparables	comparable	NOUN
iiclr-17757	970	98	and	and	CCONJ
iiclr-17757	970	99	an	an	DET
iiclr-17757	970	100	explanation	explanation	NOUN
iiclr-17757	970	101	of	of	ADP
iiclr-17757	970	102	why	why	SCONJ
iiclr-17757	970	103	each	each	PRON
iiclr-17757	970	104	was	be	AUX
iiclr-17757	970	105	either	either	CCONJ
iiclr-17757	970	106	accepted	accept	VERB
iiclr-17757	970	107	or	or	CCONJ
iiclr-17757	970	108	rejected	reject	VERB
iiclr-17757	970	109	;	;	PUNCT
iiclr-17757	970	110	(	(	PUNCT
iiclr-17757	970	111	6	6	X
iiclr-17757	970	112	)	)	PUNCT
iiclr-17757	970	113	a	a	DET
iiclr-17757	970	114	detailed	detailed	ADJ
iiclr-17757	970	115	explanation	explanation	NOUN
iiclr-17757	970	116	of	of	ADP
iiclr-17757	970	117	the	the	DET
iiclr-17757	970	118	selection	selection	NOUN
iiclr-17757	970	119	and	and	CCONJ
iiclr-17757	970	120	application	application	NOUN
iiclr-17757	970	121	of	of	ADP
iiclr-17757	970	122	the	the	DET
iiclr-17757	970	123	factors	factor	NOUN
iiclr-17757	970	124	used	use	VERB
iiclr-17757	970	125	to	to	PART
iiclr-17757	970	126	adjust	adjust	VERB
iiclr-17757	970	127	the	the	DET
iiclr-17757	970	128	activities	activity	NOUN
iiclr-17757	970	129	of	of	ADP
iiclr-17757	970	130	selected	select	VERB
iiclr-17757	970	131	independent	independent	ADJ
iiclr-17757	970	132	comparables	comparable	NOUN
iiclr-17757	970	133	for	for	ADP
iiclr-17757	970	134	purposes	purpose	NOUN
iiclr-17757	970	135	of	of	ADP
iiclr-17757	970	136	devising	devise	VERB
iiclr-17757	970	137	the	the	DET
iiclr-17757	970	138	proposed	propose	VERB
iiclr-17757	970	139	tpm	tpm	PROPN
iiclr-17757	970	140	.	.	PUNCT
iiclr-17757	971	1	see	see	VERB
iiclr-17757	971	2	i	i	PRON
iiclr-17757	971	3	d.	d.	PROPN
iiclr-17757	971	4	158	158	NUM
iiclr-17757	971	5	.	.	PUNCT
iiclr-17757	972	1	see	see	VERB
iiclr-17757	972	2	rev	rev	PROPN
iiclr-17757	972	3	.	.	PROPN
iiclr-17757	972	4	proc	proc	PROPN
iiclr-17757	972	5	.	.	PUNCT
iiclr-17757	973	1	96	96	NUM
iiclr-17757	973	2	-	-	SYM
iiclr-17757	973	3	53	53	NUM
iiclr-17757	973	4	§	§	PROPN
iiclr-17757	973	5	5.08	5.08	NUM
iiclr-17757	973	6	,	,	PUNCT
iiclr-17757	973	7	1996	1996	NUM
iiclr-17757	973	8	-	-	SYM
iiclr-17757	973	9	2	2	NUM
iiclr-17757	973	10	c.b	c.b	PROPN
iiclr-17757	973	11	.	.	PROPN
iiclr-17757	973	12	375	375	NUM
iiclr-17757	973	13	.	.	NUM
iiclr-17757	973	14	159	159	NUM
iiclr-17757	973	15	.	.	PUNCT
iiclr-17757	974	1	see	see	AUX
iiclr-17757	974	2	rev	rev	PROPN
iiclr-17757	974	3	.	.	PROPN
iiclr-17757	974	4	proc	proc	PROPN
iiclr-17757	974	5	.	.	PUNCT
iiclr-17757	975	1	96	96	NUM
iiclr-17757	975	2	-	-	SYM
iiclr-17757	975	3	53	53	NUM
iiclr-17757	975	4	§	§	PROPN
iiclr-17757	975	5	5.11	5.11	NUM
iiclr-17757	975	6	,	,	PUNCT
iiclr-17757	975	7	1996	1996	NUM
iiclr-17757	975	8	-	-	SYM
iiclr-17757	975	9	2	2	NUM
iiclr-17757	975	10	c.b	c.b	PROPN
iiclr-17757	975	11	.	.	PROPN
iiclr-17757	975	12	375	375	NUM
iiclr-17757	975	13	.	.	PUNCT
iiclr-17757	976	1	see	see	VERB
iiclr-17757	976	2	supra	supra	PROPN
iiclr-17757	976	3	note	note	PROPN
iiclr-17757	976	4	28	28	NUM
iiclr-17757	976	5	and	and	CCONJ
iiclr-17757	976	6	accompanying	accompany	VERB
iiclr-17757	976	7	text	text	NOUN
iiclr-17757	976	8	for	for	ADP
iiclr-17757	976	9	discussion	discussion	NOUN
iiclr-17757	976	10	of	of	ADP
iiclr-17757	976	11	similar	similar	ADJ
iiclr-17757	976	12	perjury	perjury	NOUN
iiclr-17757	976	13	statement	statement	NOUN
iiclr-17757	976	14	provisions	provision	NOUN
iiclr-17757	976	15	.	.	PUNCT
iiclr-17757	977	1	160	160	NUM
iiclr-17757	977	2	.	.	PUNCT
iiclr-17757	978	1	see	see	VERB
iiclr-17757	978	2	rev	rev	PROPN
iiclr-17757	978	3	.	.	PROPN
iiclr-17757	978	4	proc	proc	PROPN
iiclr-17757	978	5	.	.	PUNCT
iiclr-17757	979	1	96	96	NUM
iiclr-17757	979	2	-	-	SYM
iiclr-17757	979	3	53	53	NUM
iiclr-17757	979	4	§	§	PROPN
iiclr-17757	979	5	5.06	5.06	NUM
iiclr-17757	979	6	,	,	PUNCT
iiclr-17757	979	7	1996	1996	NUM
iiclr-17757	979	8	-	-	SYM
iiclr-17757	979	9	2	2	NUM
iiclr-17757	979	10	c.b	c.b	PROPN
iiclr-17757	979	11	.	.	PROPN
iiclr-17757	979	12	375	375	NUM
iiclr-17757	979	13	.	.	X
iiclr-17757	979	14	161	161	NUM
iiclr-17757	979	15	.	.	PUNCT
iiclr-17757	980	1	see	see	VERB
iiclr-17757	980	2	rev	rev	PROPN
iiclr-17757	980	3	.	.	PROPN
iiclr-17757	980	4	proc	proc	PROPN
iiclr-17757	980	5	.	.	PUNCT
iiclr-17757	981	1	96	96	NUM
iiclr-17757	981	2	-	-	SYM
iiclr-17757	981	3	53	53	NUM
iiclr-17757	981	4	§	§	PROPN
iiclr-17757	981	5	5.07	5.07	NUM
iiclr-17757	981	6	,	,	PUNCT
iiclr-17757	981	7	1996	1996	NUM
iiclr-17757	981	8	-	-	SYM
iiclr-17757	981	9	2	2	NUM
iiclr-17757	981	10	c.b	c.b	PROPN
iiclr-17757	981	11	.	.	PROPN
iiclr-17757	981	12	375	375	NUM
iiclr-17757	981	13	.	.	PUNCT
iiclr-17757	981	14	162	162	NUM
iiclr-17757	981	15	.	.	PUNCT
iiclr-17757	982	1	see	see	VERB
iiclr-17757	982	2	rev	rev	PROPN
iiclr-17757	982	3	.	.	PROPN
iiclr-17757	982	4	proc	proc	PROPN
iiclr-17757	982	5	.	.	PUNCT
iiclr-17757	983	1	96	96	NUM
iiclr-17757	983	2	-	-	SYM
iiclr-17757	983	3	53	53	NUM
iiclr-17757	983	4	§	§	PROPN
iiclr-17757	983	5	5.09	5.09	NUM
iiclr-17757	983	6	,	,	PUNCT
iiclr-17757	983	7	1996	1996	NUM
iiclr-17757	983	8	-	-	SYM
iiclr-17757	983	9	2	2	NUM
iiclr-17757	983	10	c.b	c.b	PROPN
iiclr-17757	983	11	.	.	PROPN
iiclr-17757	983	12	375	375	NUM
iiclr-17757	983	13	.	.	PUNCT
iiclr-17757	984	1	the	the	DET
iiclr-17757	984	2	term	term	NOUN
iiclr-17757	984	3	should	should	AUX
iiclr-17757	984	4	be	be	AUX
iiclr-17757	984	5	appropriate	appropriate	ADJ
iiclr-17757	984	6	to	to	ADP
iiclr-17757	984	7	the	the	DET
iiclr-17757	984	8	industry	industry	NOUN
iiclr-17757	984	9	,	,	PUNCT
iiclr-17757	984	10	product	product	NOUN
iiclr-17757	984	11	,	,	PUNCT
iiclr-17757	984	12	or	or	CCONJ
iiclr-17757	984	13	transaction	transaction	NOUN
iiclr-17757	984	14	involved	involve	VERB
iiclr-17757	984	15	.	.	PUNCT
iiclr-17757	985	1	see	see	VERB
iiclr-17757	985	2	i	i	PRON
iiclr-17757	985	3	d.	d.	PROPN
iiclr-17757	985	4	§	§	PROPN
iiclr-17757	985	5	5.09(1	5.09(1	PROPN
iiclr-17757	985	6	)	)	PUNCT
iiclr-17757	985	7	.	.	PUNCT
iiclr-17757	986	1	apa	apa	PROPN
iiclr-17757	986	2	requests	request	NOUN
iiclr-17757	986	3	may	may	AUX
iiclr-17757	986	4	not	not	PART
iiclr-17757	986	5	be	be	AUX
iiclr-17757	986	6	filed	file	VERB
iiclr-17757	986	7	beyond	beyond	ADP
iiclr-17757	986	8	the	the	DET
iiclr-17757	986	9	time	time	NOUN
iiclr-17757	986	10	for	for	ADP
iiclr-17757	986	11	filing	file	VERB
iiclr-17757	986	12	the	the	DET
iiclr-17757	986	13	taxpayer	taxpayer	NOUN
iiclr-17757	986	14	's	's	PART
iiclr-17757	986	15	federal	federal	ADJ
iiclr-17757	986	16	income	income	NOUN
iiclr-17757	986	17	tax	tax	NOUN
iiclr-17757	986	18	return	return	NOUN
iiclr-17757	986	19	for	for	ADP
iiclr-17757	986	20	the	the	DET
iiclr-17757	986	21	first	first	ADJ
iiclr-17757	986	22	year	year	NOUN
iiclr-17757	986	23	the	the	DET
iiclr-17757	986	24	apa	apa	PROPN
iiclr-17757	986	25	is	be	AUX
iiclr-17757	986	26	proposed	propose	VERB
iiclr-17757	986	27	to	to	PART
iiclr-17757	986	28	cover	cover	VERB
iiclr-17757	986	29	.	.	PUNCT
iiclr-17757	987	1	see	see	VERB
iiclr-17757	987	2	i	i	PRON
iiclr-17757	987	3	d.	d.	PROPN
iiclr-17757	987	4	§	§	PROPN
iiclr-17757	987	5	5.09(2	5.09(2	NUM
iiclr-17757	987	6	)	)	PUNCT
iiclr-17757	987	7	.	.	PUNCT
iiclr-17757	988	1	if	if	SCONJ
iiclr-17757	988	2	facts	fact	NOUN
iiclr-17757	988	3	,	,	PUNCT
iiclr-17757	988	4	law	law	NOUN
iiclr-17757	988	5	,	,	PUNCT
iiclr-17757	988	6	and	and	CCONJ
iiclr-17757	988	7	available	available	ADJ
iiclr-17757	988	8	records	record	NOUN
iiclr-17757	988	9	support	support	VERB
iiclr-17757	988	10	the	the	DET
iiclr-17757	988	11	conclusion	conclusion	NOUN
iiclr-17757	988	12	that	that	SCONJ
iiclr-17757	988	13	a	a	DET
iiclr-17757	988	14	tpm	tpm	PROPN
iiclr-17757	988	15	obtained	obtain	VERB
iiclr-17757	988	16	through	through	ADP
iiclr-17757	988	17	an	an	DET
iiclr-17757	988	18	apa	apa	PROPN
iiclr-17757	988	19	may	may	AUX
iiclr-17757	988	20	apply	apply	VERB
iiclr-17757	988	21	to	to	ADP
iiclr-17757	988	22	years	year	NOUN
iiclr-17757	988	23	prior	prior	ADV
iiclr-17757	988	24	than	than	ADP
iiclr-17757	988	25	those	those	PRON
iiclr-17757	988	26	covered	cover	VERB
iiclr-17757	988	27	by	by	ADP
iiclr-17757	988	28	the	the	DET
iiclr-17757	988	29	apa	apa	PROPN
iiclr-17757	988	30	,	,	PUNCT
iiclr-17757	988	31	the	the	DET
iiclr-17757	988	32	irs	irs	PROPN
iiclr-17757	988	33	will	will	AUX
iiclr-17757	988	34	"	"	PUNCT
iiclr-17757	988	35	rollback	rollback	VERB
iiclr-17757	988	36	"	"	PUNCT
iiclr-17757	988	37	the	the	DET
iiclr-17757	988	38	tpm	tpm	PROPN
iiclr-17757	988	39	,	,	PUNCT
iiclr-17757	988	40	making	make	VERB
iiclr-17757	988	41	it	it	PRON
iiclr-17757	988	42	apply	apply	VERB
iiclr-17757	988	43	to	to	ADP
iiclr-17757	988	44	those	those	DET
iiclr-17757	988	45	earlier	early	ADJ
iiclr-17757	988	46	years	year	NOUN
iiclr-17757	988	47	.	.	PUNCT
iiclr-17757	989	1	see	see	VERB
iiclr-17757	989	2	rev	rev	PROPN
iiclr-17757	989	3	.	.	PROPN
iiclr-17757	989	4	proc	proc	PROPN
iiclr-17757	989	5	.	.	PUNCT
iiclr-17757	990	1	96	96	NUM
iiclr-17757	990	2	-	-	SYM
iiclr-17757	990	3	5	5	NUM
iiclr-17757	990	4	3	3	NUM
iiclr-17757	990	5	§	§	PROPN
iiclr-17757	990	6	3.06	3.06	NUM
iiclr-17757	990	7	,	,	PUNCT
iiclr-17757	990	8	1996	1996	NUM
iiclr-17757	990	9	-	-	SYM
iiclr-17757	990	10	1	1	NUM
iiclr-17757	990	11	c.b	c.b	PROPN
iiclr-17757	990	12	.	.	PROPN
iiclr-17757	990	13	375	375	NUM
iiclr-17757	990	14	.	.	PUNCT
iiclr-17757	991	1	the	the	DET
iiclr-17757	991	2	purpose	purpose	NOUN
iiclr-17757	991	3	for	for	ADP
iiclr-17757	991	4	providing	provide	VERB
iiclr-17757	991	5	rollback	rollback	NOUN
iiclr-17757	991	6	treatment	treatment	NOUN
iiclr-17757	991	7	is	be	AUX
iiclr-17757	991	8	to	to	PART
iiclr-17757	991	9	enhance	enhance	VERB
iiclr-17757	991	10	a	a	DET
iiclr-17757	991	11	taxpayer	taxpayer	NOUN
iiclr-17757	991	12	's	's	PART
iiclr-17757	991	13	voluntary	voluntary	ADJ
iiclr-17757	991	14	compliance	compliance	NOUN
iiclr-17757	991	15	with	with	ADP
iiclr-17757	991	16	the	the	DET
iiclr-17757	991	17	tax	tax	NOUN
iiclr-17757	991	18	code	code	NOUN
iiclr-17757	991	19	and	and	CCONJ
iiclr-17757	991	20	to	to	PART
iiclr-17757	991	21	use	use	VERB
iiclr-17757	991	22	resources	resource	NOUN
iiclr-17757	991	23	addressing	address	VERB
iiclr-17757	991	24	unresolved	unresolved	ADJ
iiclr-17757	991	25	transfer	transfer	NOUN
iiclr-17757	991	26	pricing	pricing	NOUN
iiclr-17757	991	27	issues	issue	NOUN
iiclr-17757	991	28	effectively	effectively	ADV
iiclr-17757	991	29	.	.	PUNCT
iiclr-17757	992	1	see	see	VERB
iiclr-17757	992	2	i	i	PRON
iiclr-17757	992	3	d.	d.	PROPN
iiclr-17757	992	4	see	see	VERB
iiclr-17757	992	5	also	also	ADV
iiclr-17757	992	6	rev	rev	VERB
iiclr-17757	992	7	.	.	PROPN
iiclr-17757	992	8	proc	proc	PROPN
iiclr-17757	992	9	.	.	PUNCT
iiclr-17757	993	1	96	96	NUM
iiclr-17757	993	2	-	-	SYM
iiclr-17757	993	3	53	53	NUM
iiclr-17757	993	4	§	§	PROPN
iiclr-17757	993	5	8	8	NUM
iiclr-17757	993	6	,	,	PUNCT
iiclr-17757	993	7	1996	1996	NUM
iiclr-17757	993	8	-	-	SYM
iiclr-17757	993	9	1	1	NUM
iiclr-17757	993	10	c.b	c.b	PROPN
iiclr-17757	993	11	.	.	PROPN
iiclr-17757	993	12	375	375	NUM
iiclr-17757	993	13	.	.	NUM
iiclr-17757	993	14	163	163	NUM
iiclr-17757	993	15	.	.	PUNCT
iiclr-17757	994	1	see	see	AUX
iiclr-17757	994	2	rev	rev	PROPN
iiclr-17757	994	3	.	.	PROPN
iiclr-17757	994	4	proc	proc	PROPN
iiclr-17757	994	5	.	.	PUNCT
iiclr-17757	995	1	96	96	NUM
iiclr-17757	995	2	-	-	SYM
iiclr-17757	995	3	53	53	NUM
iiclr-17757	995	4	§	§	PROPN
iiclr-17757	995	5	§	§	PROPN
iiclr-17757	995	6	2	2	NUM
iiclr-17757	995	7	,	,	PUNCT
iiclr-17757	995	8	5.10	5.10	NUM
iiclr-17757	995	9	,	,	PUNCT
iiclr-17757	995	10	1996	1996	NUM
iiclr-17757	995	11	-	-	SYM
iiclr-17757	995	12	1	1	NUM
iiclr-17757	995	13	c.b	c.b	PROPN
iiclr-17757	995	14	.	.	PROPN
iiclr-17757	995	15	375	375	NUM
iiclr-17757	995	16	.	.	PUNCT
iiclr-17757	996	1	taxpayers	taxpayer	NOUN
iiclr-17757	996	2	are	be	AUX
iiclr-17757	996	3	encouraged	encourage	VERB
iiclr-17757	996	4	to	to	PART
iiclr-17757	996	5	request	request	VERB
iiclr-17757	996	6	a	a	DET
iiclr-17757	996	7	competent	competent	ADJ
iiclr-17757	996	8	authority	authority	NOUN
iiclr-17757	996	9	agreement	agreement	NOUN
iiclr-17757	996	10	regarding	regard	VERB
iiclr-17757	996	11	matters	matter	NOUN
iiclr-17757	996	12	subject	subject	ADJ
iiclr-17757	996	13	to	to	ADP
iiclr-17757	996	14	the	the	DET
iiclr-17757	996	15	apa	apa	PROPN
iiclr-17757	996	16	to	to	PART
iiclr-17757	996	17	avoid	avoid	VERB
iiclr-17757	996	18	double	double	ADJ
iiclr-17757	996	19	taxation	taxation	NOUN
iiclr-17757	996	20	for	for	ADP
iiclr-17757	996	21	all	all	DET
iiclr-17757	996	22	applicable	applicable	ADJ
iiclr-17757	996	23	periods	period	NOUN
iiclr-17757	996	24	.	.	PUNCT
iiclr-17757	997	1	see	see	VERB
iiclr-17757	997	2	rev	rev	PROPN
iiclr-17757	997	3	.	.	PROPN
iiclr-17757	997	4	proc	proc	PROPN
iiclr-17757	997	5	.	.	PUNCT
iiclr-17757	998	1	96	96	NUM
iiclr-17757	998	2	-	-	SYM
iiclr-17757	998	3	13	13	NUM
iiclr-17757	998	4	§	§	PROPN
iiclr-17757	998	5	7.04	7.04	NUM
iiclr-17757	998	6	,	,	PUNCT
iiclr-17757	998	7	1996	1996	NUM
iiclr-17757	998	8	-	-	SYM
iiclr-17757	998	9	1	1	NUM
iiclr-17757	998	10	c.b	c.b	PROPN
iiclr-17757	998	11	.	.	PROPN
iiclr-17757	998	12	616	616	NUM
iiclr-17757	998	13	.	.	PUNCT
iiclr-17757	999	1	competent	competent	ADJ
iiclr-17757	999	2	authority	authority	NOUN
iiclr-17757	999	3	consideration	consideration	NOUN
iiclr-17757	999	4	should	should	AUX
iiclr-17757	999	5	be	be	AUX
iiclr-17757	999	6	requested	request	VERB
iiclr-17757	999	7	under	under	ADP
iiclr-17757	999	8	rev	rev	PROPN
iiclr-17757	999	9	.	.	PROPN
iiclr-17757	999	10	proc	proc	PROPN
iiclr-17757	999	11	.	.	PUNCT
iiclr-17757	1000	1	96	96	NUM
iiclr-17757	1000	2	-	-	SYM
iiclr-17757	1000	3	53	53	NUM
iiclr-17757	1000	4	.	.	PUNCT
iiclr-17757	1000	5	rev	rev	PROPN
iiclr-17757	1000	6	.	.	PROPN
iiclr-17757	1000	7	proc	proc	PROPN
iiclr-17757	1000	8	.	.	PUNCT
iiclr-17757	1001	1	2001	2001	NUM
iiclr-17757	1001	2	-	-	SYM
iiclr-17757	1001	3	1	1	NUM
iiclr-17757	1001	4	§	§	PROPN
iiclr-17757	1001	5	3.04	3.04	NUM
iiclr-17757	1001	6	,	,	PUNCT
iiclr-17757	1001	7	2001	2001	NUM
iiclr-17757	1001	8	-	-	SYM
iiclr-17757	1001	9	1	1	NUM
iiclr-17757	1001	10	i.r.b	i.r.b	NOUN
iiclr-17757	1001	11	.	.	PUNCT
iiclr-17757	1002	1	1	1	X
iiclr-17757	1002	2	.	.	X
iiclr-17757	1002	3	if	if	SCONJ
iiclr-17757	1002	4	apa	apa	PROPN
iiclr-17757	1002	5	negotiations	negotiation	NOUN
iiclr-17757	1002	6	are	be	AUX
iiclr-17757	1002	7	bilateral	bilateral	ADJ
iiclr-17757	1002	8	or	or	CCONJ
iiclr-17757	1002	9	multilateral	multilateral	ADJ
iiclr-17757	1002	10	,	,	PUNCT
iiclr-17757	1002	11	involving	involve	VERB
iiclr-17757	1002	12	one	one	NUM
iiclr-17757	1002	13	or	or	CCONJ
iiclr-17757	1002	14	more	more	ADJ
iiclr-17757	1002	15	foreign	foreign	ADJ
iiclr-17757	1002	16	competent	competent	ADJ
iiclr-17757	1002	17	authorities	authority	NOUN
iiclr-17757	1002	18	,	,	PUNCT
iiclr-17757	1002	19	then	then	ADV
iiclr-17757	1002	20	the	the	DET
iiclr-17757	1002	21	initial	initial	ADJ
iiclr-17757	1002	22	negotiating	negotiating	NOUN
iiclr-17757	1002	23	position	position	NOUN
iiclr-17757	1002	24	of	of	ADP
iiclr-17757	1002	25	the	the	DET
iiclr-17757	1002	26	united	united	PROPN
iiclr-17757	1002	27	states	states	PROPN
iiclr-17757	1002	28	competent	competent	ADJ
iiclr-17757	1002	29	authority	authority	NOUN
iiclr-17757	1002	30	is	be	AUX
iiclr-17757	1002	31	the	the	DET
iiclr-17757	1002	32	irs	irs	PROPN
iiclr-17757	1002	33	's	's	PART
iiclr-17757	1002	34	opinion	opinion	NOUN
iiclr-17757	1002	35	of	of	ADP
iiclr-17757	1002	36	the	the	DET
iiclr-17757	1002	37	appropriate	appropriate	ADJ
iiclr-17757	1002	38	tpm	tpm	PROPN
iiclr-17757	1002	39	,	,	PUNCT
iiclr-17757	1002	40	based	base	VERB
iiclr-17757	1002	41	on	on	ADP
iiclr-17757	1002	42	consultations	consultation	NOUN
iiclr-17757	1002	43	with	with	ADP
iiclr-17757	1002	44	the	the	DET
iiclr-17757	1002	45	taxpayer	taxpayer	NOUN
iiclr-17757	1002	46	.	.	PUNCT
iiclr-17757	1003	1	see	see	AUX
iiclr-17757	1003	2	rev	rev	PROPN
iiclr-17757	1003	3	.	.	PROPN
iiclr-17757	1003	4	proc	proc	PROPN
iiclr-17757	1003	5	.	.	PUNCT
iiclr-17757	1004	1	96	96	NUM
iiclr-17757	1004	2	-	-	SYM
iiclr-17757	1004	3	53	53	NUM
iiclr-17757	1004	4	§	§	PROPN
iiclr-17757	1004	5	3.01,1996	3.01,1996	PROPN
iiclr-17757	1004	6	-	-	SYM
iiclr-17757	1004	7	1	1	NUM
iiclr-17757	1004	8	c.b	c.b	PROPN
iiclr-17757	1004	9	.	.	PROPN
iiclr-17757	1004	10	375	375	NUM
iiclr-17757	1004	11	.	.	NOUN
iiclr-17757	1004	12	164	164	NUM
iiclr-17757	1004	13	.	.	PUNCT
iiclr-17757	1005	1	see	see	VERB
iiclr-17757	1005	2	advance	advance	NOUN
iiclr-17757	1005	3	rulings	ruling	NOUN
iiclr-17757	1005	4	,	,	PUNCT
iiclr-17757	1005	5	supra	supra	PROPN
iiclr-17757	1005	6	note	note	NOUN
iiclr-17757	1005	7	2	2	NUM
iiclr-17757	1005	8	,	,	PUNCT
iiclr-17757	1005	9	2.2.5	2.2.5	NUM
iiclr-17757	1005	10	,	,	PUNCT
iiclr-17757	1005	11	at	at	ADP
iiclr-17757	1005	12	635	635	NUM
iiclr-17757	1005	13	.	.	PUNCT
iiclr-17757	1005	14	165	165	NUM
iiclr-17757	1005	15	.	.	PUNCT
iiclr-17757	1006	1	see	see	VERB
iiclr-17757	1006	2	i	i	PRON
iiclr-17757	1006	3	d.	d.	PROPN
iiclr-17757	1006	4	(	(	PUNCT
iiclr-17757	1006	5	citing	cite	VERB
iiclr-17757	1006	6	irs	irs	PROPN
iiclr-17757	1006	7	finishes	finish	VERB
iiclr-17757	1006	8	record	record	NOUN
iiclr-17757	1006	9	number	number	NOUN
iiclr-17757	1006	10	of	of	ADP
iiclr-17757	1006	11	apas	apa	NOUN
iiclr-17757	1006	12	in	in	ADP
iiclr-17757	1006	13	fy98	fy98	PROPN
iiclr-17757	1006	14	,	,	PUNCT
iiclr-17757	1006	15	also	also	ADV
iiclr-17757	1006	16	sees	see	VERB
iiclr-17757	1006	17	surge	surge	NOUN
iiclr-17757	1006	18	in	in	ADP
iiclr-17757	1006	19	new	new	ADJ
iiclr-17757	1006	20	filings	filing	NOUN
iiclr-17757	1006	21	,	,	PUNCT
iiclr-17757	1006	22	7	7	NUM
iiclr-17757	1006	23	tax	tax	NOUN
iiclr-17757	1006	24	mgmt	mgmt	NOUN
iiclr-17757	1006	25	.	.	PUNCT
iiclr-17757	1006	26	,	,	PUNCT
iiclr-17757	1006	27	transfer	transfer	NOUN
iiclr-17757	1006	28	pricing	pricing	NOUN
iiclr-17757	1006	29	report	report	NOUN
iiclr-17757	1006	30	12	12	NUM
iiclr-17757	1006	31	(	(	PUNCT
iiclr-17757	1006	32	1998	1998	NUM
iiclr-17757	1006	33	)	)	PUNCT
iiclr-17757	1006	34	)	)	PUNCT
iiclr-17757	1006	35	.	.	PUNCT
iiclr-17757	1007	1	20021	20021	NUM
iiclr-17757	1007	2	ind	ind	NOUN
iiclr-17757	1007	3	.	.	PUNCT
iiclr-17757	1008	1	int'l	int'l	PROPN
iiclr-17757	1008	2	&	&	CCONJ
iiclr-17757	1008	3	comp	comp	PROPN
iiclr-17757	1008	4	.	.	PUNCT
iiclr-17757	1009	1	l.	l.	PROPN
iiclr-17757	1009	2	rev	rev	PROPN
iiclr-17757	1009	3	.	.	PROPN
iiclr-17757	1009	4	or	or	CCONJ
iiclr-17757	1009	5	to	to	PART
iiclr-17757	1009	6	facilitate	facilitate	VERB
iiclr-17757	1009	7	negotiations	negotiation	NOUN
iiclr-17757	1009	8	among	among	ADP
iiclr-17757	1009	9	the	the	DET
iiclr-17757	1009	10	irs	irs	PROPN
iiclr-17757	1009	11	,	,	PUNCT
iiclr-17757	1009	12	the	the	DET
iiclr-17757	1009	13	taxpayer	taxpayer	NOUN
iiclr-17757	1009	14	,	,	PUNCT
iiclr-17757	1009	15	and	and	CCONJ
iiclr-17757	1009	16	a	a	DET
iiclr-17757	1009	17	foreign	foreign	ADJ
iiclr-17757	1009	18	competent	competent	ADJ
iiclr-17757	1009	19	authority	authority	NOUN
iiclr-17757	1009	20	.	.	PUNCT
iiclr-17757	1010	1	'66	'66	NUM
iiclr-17757	1010	2	e.	e.	PROPN
iiclr-17757	1010	3	processing	processing	NOUN
iiclr-17757	1010	4	of	of	ADP
iiclr-17757	1010	5	apa	apa	PROPN
iiclr-17757	1010	6	request	request	NOUN
iiclr-17757	1010	7	by	by	ADP
iiclr-17757	1010	8	irs	irs	PROPN
iiclr-17757	1010	9	after	after	ADP
iiclr-17757	1010	10	evaluating	evaluate	VERB
iiclr-17757	1010	11	the	the	DET
iiclr-17757	1010	12	data	datum	NOUN
iiclr-17757	1010	13	submitted	submit	VERB
iiclr-17757	1010	14	,	,	PUNCT
iiclr-17757	1010	15	the	the	DET
iiclr-17757	1010	16	irs	irs	PROPN
iiclr-17757	1010	17	discusses	discuss	VERB
iiclr-17757	1010	18	the	the	DET
iiclr-17757	1010	19	apa	apa	PROPN
iiclr-17757	1010	20	request	request	NOUN
iiclr-17757	1010	21	with	with	ADP
iiclr-17757	1010	22	the	the	DET
iiclr-17757	1010	23	taxpayer.1	taxpayer.1	NOUN
iiclr-17757	1010	24	67	67	NUM
iiclr-17757	1010	25	within	within	ADP
iiclr-17757	1010	26	forty	forty	NUM
iiclr-17757	1010	27	-	-	PUNCT
iiclr-17757	1010	28	five	five	NUM
iiclr-17757	1010	29	days	day	NOUN
iiclr-17757	1010	30	of	of	ADP
iiclr-17757	1010	31	receiving	receive	VERB
iiclr-17757	1010	32	the	the	DET
iiclr-17757	1010	33	request	request	NOUN
iiclr-17757	1010	34	,	,	PUNCT
iiclr-17757	1010	35	the	the	DET
iiclr-17757	1010	36	apa	apa	PROPN
iiclr-17757	1010	37	director	director	NOUN
iiclr-17757	1010	38	assigns	assign	VERB
iiclr-17757	1010	39	the	the	DET
iiclr-17757	1010	40	review	review	NOUN
iiclr-17757	1010	41	of	of	ADP
iiclr-17757	1010	42	the	the	DET
iiclr-17757	1010	43	request	request	NOUN
iiclr-17757	1010	44	to	to	ADP
iiclr-17757	1010	45	an	an	DET
iiclr-17757	1010	46	appointed	appoint	VERB
iiclr-17757	1010	47	apa	apa	PROPN
iiclr-17757	1010	48	team	team	NOUN
iiclr-17757	1010	49	consisting	consist	VERB
iiclr-17757	1010	50	of	of	ADP
iiclr-17757	1010	51	at	at	ADV
iiclr-17757	1010	52	least	least	ADV
iiclr-17757	1010	53	one	one	NUM
iiclr-17757	1010	54	representative	representative	NOUN
iiclr-17757	1010	55	of	of	ADP
iiclr-17757	1010	56	the	the	DET
iiclr-17757	1010	57	office	office	NOUN
iiclr-17757	1010	58	of	of	ADP
iiclr-17757	1010	59	associate	associate	ADJ
iiclr-17757	1010	60	chief	chief	ADJ
iiclr-17757	1010	61	counsel	counsel	NOUN
iiclr-17757	1010	62	(	(	PUNCT
iiclr-17757	1010	63	international	international	ADJ
iiclr-17757	1010	64	)	)	PUNCT
iiclr-17757	1010	65	,	,	PUNCT
iiclr-17757	1010	66	representatives	representative	NOUN
iiclr-17757	1010	67	of	of	ADP
iiclr-17757	1010	68	the	the	DET
iiclr-17757	1010	69	appropriate	appropriate	ADJ
iiclr-17757	1010	70	district	district	NOUN
iiclr-17757	1010	71	and	and	CCONJ
iiclr-17757	1010	72	district	district	NOUN
iiclr-17757	1010	73	counsel	counsel	NOUN
iiclr-17757	1010	74	and	and	CCONJ
iiclr-17757	1010	75	,	,	PUNCT
iiclr-17757	1010	76	when	when	SCONJ
iiclr-17757	1010	77	appropriate	appropriate	ADJ
iiclr-17757	1010	78	,	,	PUNCT
iiclr-17757	1010	79	appeals	appeal	NOUN
iiclr-17757	1010	80	and	and	CCONJ
iiclr-17757	1010	81	the	the	DET
iiclr-17757	1010	82	united	united	PROPN
iiclr-17757	1010	83	states	states	PROPN
iiclr-17757	1010	84	competent	competent	ADJ
iiclr-17757	1010	85	authority	authority	NOUN
iiclr-17757	1010	86	.	.	PUNCT
iiclr-17757	1010	87	'	'	PUNCT
iiclr-17757	1011	1	the	the	DET
iiclr-17757	1011	2	apa	apa	PROPN
iiclr-17757	1011	3	team	team	NOUN
iiclr-17757	1011	4	meets	meet	VERB
iiclr-17757	1011	5	with	with	ADP
iiclr-17757	1011	6	the	the	DET
iiclr-17757	1011	7	taxpayer	taxpayer	NOUN
iiclr-17757	1011	8	to	to	PART
iiclr-17757	1011	9	develop	develop	VERB
iiclr-17757	1011	10	a	a	DET
iiclr-17757	1011	11	case	case	NOUN
iiclr-17757	1011	12	plan	plan	NOUN
iiclr-17757	1011	13	and	and	CCONJ
iiclr-17757	1011	14	schedule	schedule	NOUN
iiclr-17757	1011	15	.	.	PUNCT
iiclr-17757	1012	1	the	the	DET
iiclr-17757	1012	2	apa	apa	PROPN
iiclr-17757	1012	3	team	team	NOUN
iiclr-17757	1012	4	and	and	CCONJ
iiclr-17757	1012	5	the	the	DET
iiclr-17757	1012	6	taxpayer	taxpayer	NOUN
iiclr-17757	1012	7	list	list	NOUN
iiclr-17757	1012	8	each	each	DET
iiclr-17757	1012	9	question	question	NOUN
iiclr-17757	1012	10	raised	raise	VERB
iiclr-17757	1012	11	during	during	ADP
iiclr-17757	1012	12	the	the	DET
iiclr-17757	1012	13	initial	initial	ADJ
iiclr-17757	1012	14	irs	irs	PROPN
iiclr-17757	1012	15	review	review	NOUN
iiclr-17757	1012	16	of	of	ADP
iiclr-17757	1012	17	the	the	DET
iiclr-17757	1012	18	request	request	NOUN
iiclr-17757	1012	19	and	and	CCONJ
iiclr-17757	1012	20	determine	determine	VERB
iiclr-17757	1012	21	a	a	DET
iiclr-17757	1012	22	schedule	schedule	NOUN
iiclr-17757	1012	23	by	by	ADP
iiclr-17757	1012	24	which	which	PRON
iiclr-17757	1012	25	the	the	DET
iiclr-17757	1012	26	issue	issue	NOUN
iiclr-17757	1012	27	will	will	AUX
iiclr-17757	1012	28	be	be	AUX
iiclr-17757	1012	29	resolved	resolve	VERB
iiclr-17757	1012	30	.	.	PUNCT
iiclr-17757	1012	31	'	'	PUNCT
iiclr-17757	1013	1	69	69	NUM
iiclr-17757	1013	2	the	the	DET
iiclr-17757	1013	3	apa	apa	PROPN
iiclr-17757	1013	4	team	team	NOUN
iiclr-17757	1013	5	is	be	AUX
iiclr-17757	1013	6	responsible	responsible	ADJ
iiclr-17757	1013	7	for	for	ADP
iiclr-17757	1013	8	administering	administer	VERB
iiclr-17757	1013	9	the	the	DET
iiclr-17757	1013	10	apa	apa	PROPN
iiclr-17757	1013	11	request	request	NOUN
iiclr-17757	1013	12	,	,	PUNCT
iiclr-17757	1013	13	which	which	PRON
iiclr-17757	1013	14	includes	include	VERB
iiclr-17757	1013	15	negotiating	negotiating	NOUN
iiclr-17757	1013	16	,	,	PUNCT
iiclr-17757	1013	17	documenting	documenting	NOUN
iiclr-17757	1013	18	,	,	PUNCT
iiclr-17757	1013	19	and	and	CCONJ
iiclr-17757	1013	20	recommending	recommend	VERB
iiclr-17757	1013	21	an	an	DET
iiclr-17757	1013	22	agreement	agreement	NOUN
iiclr-17757	1013	23	to	to	ADP
iiclr-17757	1013	24	the	the	DET
iiclr-17757	1013	25	associate	associate	ADJ
iiclr-17757	1013	26	chief	chief	ADJ
iiclr-17757	1013	27	counsel	counsel	NOUN
iiclr-17757	1013	28	(	(	PUNCT
iiclr-17757	1013	29	international	international	ADJ
iiclr-17757	1013	30	)	)	PUNCT
iiclr-17757	1013	31	.	.	PUNCT
iiclr-17757	1014	1	7	7	NUM
iiclr-17757	1015	1	the	the	DET
iiclr-17757	1015	2	apa	apa	PROPN
iiclr-17757	1015	3	is	be	AUX
iiclr-17757	1015	4	binding	bind	VERB
iiclr-17757	1015	5	once	once	ADV
iiclr-17757	1015	6	both	both	CCONJ
iiclr-17757	1015	7	the	the	DET
iiclr-17757	1015	8	associate	associate	ADJ
iiclr-17757	1015	9	chief	chief	ADJ
iiclr-17757	1015	10	counsel	counsel	NOUN
iiclr-17757	1015	11	(	(	PUNCT
iiclr-17757	1015	12	international	international	ADJ
iiclr-17757	1015	13	)	)	PUNCT
iiclr-17757	1015	14	and	and	CCONJ
iiclr-17757	1015	15	the	the	DET
iiclr-17757	1015	16	taxpayer	taxpayer	NOUN
iiclr-17757	1015	17	sign	sign	VERB
iiclr-17757	1015	18	the	the	DET
iiclr-17757	1015	19	proposed	propose	VERB
iiclr-17757	1015	20	apa	apa	PROPN
iiclr-17757	1015	21	.	.	PROPN
iiclr-17757	1016	1	7	7	NUM
iiclr-17757	1016	2	'	'	PART
iiclr-17757	1016	3	166	166	NUM
iiclr-17757	1016	4	.	.	PUNCT
iiclr-17757	1017	1	see	see	VERB
iiclr-17757	1017	2	rev	rev	PROPN
iiclr-17757	1017	3	.	.	PROPN
iiclr-17757	1017	4	proc	proc	PROPN
iiclr-17757	1017	5	.	.	PUNCT
iiclr-17757	1018	1	96	96	NUM
iiclr-17757	1018	2	-	-	SYM
iiclr-17757	1018	3	53	53	NUM
iiclr-17757	1018	4	§	§	PROPN
iiclr-17757	1018	5	3.09,1996	3.09,1996	PROPN
iiclr-17757	1018	6	-	-	SYM
iiclr-17757	1018	7	1	1	NUM
iiclr-17757	1018	8	c.b	c.b	PROPN
iiclr-17757	1018	9	.	.	PROPN
iiclr-17757	1018	10	375	375	NUM
iiclr-17757	1018	11	.	.	PUNCT
iiclr-17757	1019	1	using	use	VERB
iiclr-17757	1019	2	a	a	DET
iiclr-17757	1019	3	simplified	simplified	ADJ
iiclr-17757	1019	4	process	process	NOUN
iiclr-17757	1019	5	is	be	AUX
iiclr-17757	1019	6	an	an	DET
iiclr-17757	1019	7	example	example	NOUN
iiclr-17757	1019	8	of	of	ADP
iiclr-17757	1019	9	"	"	PUNCT
iiclr-17757	1019	10	special	special	ADJ
iiclr-17757	1019	11	procedure	procedure	NOUN
iiclr-17757	1019	12	.	.	PUNCT
iiclr-17757	1019	13	"	"	PUNCT
iiclr-17757	1020	1	see	see	VERB
iiclr-17757	1020	2	i	i	PRON
iiclr-17757	1020	3	d.	d.	PROPN
iiclr-17757	1020	4	167	167	NUM
iiclr-17757	1020	5	.	.	PUNCT
iiclr-17757	1021	1	see	see	VERB
iiclr-17757	1021	2	rev	rev	PROPN
iiclr-17757	1021	3	.	.	PROPN
iiclr-17757	1021	4	proc	proc	PROPN
iiclr-17757	1021	5	.	.	PUNCT
iiclr-17757	1022	1	96	96	NUM
iiclr-17757	1022	2	-	-	SYM
iiclr-17757	1022	3	53	53	NUM
iiclr-17757	1022	4	§	§	PROPN
iiclr-17757	1022	5	§	§	PROPN
iiclr-17757	1022	6	2	2	NUM
iiclr-17757	1022	7	,	,	PUNCT
iiclr-17757	1022	8	6.01	6.01	NUM
iiclr-17757	1022	9	-	-	SYM
iiclr-17757	1022	10	03	03	NUM
iiclr-17757	1022	11	1996	1996	NUM
iiclr-17757	1022	12	-	-	SYM
iiclr-17757	1022	13	2	2	NUM
iiclr-17757	1022	14	c.b	c.b	PROPN
iiclr-17757	1022	15	.	.	PROPN
iiclr-17757	1022	16	375	375	NUM
iiclr-17757	1022	17	.	.	NUM
iiclr-17757	1022	18	168	168	NUM
iiclr-17757	1022	19	.	.	PUNCT
iiclr-17757	1023	1	see	see	VERB
iiclr-17757	1023	2	rev	rev	PROPN
iiclr-17757	1023	3	.	.	PROPN
iiclr-17757	1023	4	proc	proc	PROPN
iiclr-17757	1023	5	.	.	PUNCT
iiclr-17757	1024	1	96	96	NUM
iiclr-17757	1024	2	-	-	SYM
iiclr-17757	1024	3	53	53	NUM
iiclr-17757	1024	4	§	§	PROPN
iiclr-17757	1024	5	6.04	6.04	NUM
iiclr-17757	1024	6	,	,	PUNCT
iiclr-17757	1024	7	1996	1996	NUM
iiclr-17757	1024	8	-	-	SYM
iiclr-17757	1024	9	1	1	NUM
iiclr-17757	1024	10	c.b	c.b	PROPN
iiclr-17757	1024	11	.	.	PROPN
iiclr-17757	1024	12	375	375	NUM
iiclr-17757	1024	13	.	.	PUNCT
iiclr-17757	1025	1	the	the	DET
iiclr-17757	1025	2	apa	apa	PROPN
iiclr-17757	1025	3	director	director	NOUN
iiclr-17757	1025	4	also	also	ADV
iiclr-17757	1025	5	appoints	appoint	VERB
iiclr-17757	1025	6	a	a	DET
iiclr-17757	1025	7	team	team	NOUN
iiclr-17757	1025	8	leader	leader	NOUN
iiclr-17757	1025	9	to	to	PART
iiclr-17757	1025	10	oversee	oversee	VERB
iiclr-17757	1025	11	the	the	DET
iiclr-17757	1025	12	apa	apa	PROPN
iiclr-17757	1025	13	team	team	NOUN
iiclr-17757	1025	14	's	's	PART
iiclr-17757	1025	15	activities	activity	NOUN
iiclr-17757	1025	16	.	.	PUNCT
iiclr-17757	1026	1	see	see	VERB
iiclr-17757	1026	2	i	i	PRON
iiclr-17757	1026	3	d.	d.	PROPN
iiclr-17757	1026	4	169	169	NUM
iiclr-17757	1026	5	.	.	PUNCT
iiclr-17757	1027	1	see	see	AUX
iiclr-17757	1027	2	rev	rev	PROPN
iiclr-17757	1027	3	.	.	PROPN
iiclr-17757	1027	4	proc	proc	PROPN
iiclr-17757	1027	5	.	.	PUNCT
iiclr-17757	1028	1	96	96	NUM
iiclr-17757	1028	2	-	-	SYM
iiclr-17757	1028	3	53	53	NUM
iiclr-17757	1028	4	§	§	PROPN
iiclr-17757	1028	5	6.05(1	6.05(1	NOUN
iiclr-17757	1028	6	)	)	PUNCT
iiclr-17757	1028	7	,	,	PUNCT
iiclr-17757	1028	8	(	(	PUNCT
iiclr-17757	1028	9	2	2	NUM
iiclr-17757	1028	10	)	)	PUNCT
iiclr-17757	1028	11	,	,	PUNCT
iiclr-17757	1028	12	1996	1996	NUM
iiclr-17757	1028	13	-	-	SYM
iiclr-17757	1028	14	1	1	NUM
iiclr-17757	1028	15	c.b	c.b	PROPN
iiclr-17757	1028	16	.	.	PROPN
iiclr-17757	1028	17	375	375	NUM
iiclr-17757	1028	18	.	.	PUNCT
iiclr-17757	1029	1	the	the	DET
iiclr-17757	1029	2	case	case	NOUN
iiclr-17757	1029	3	plan	plan	NOUN
iiclr-17757	1029	4	and	and	CCONJ
iiclr-17757	1029	5	schedule	schedule	NOUN
iiclr-17757	1029	6	reflects	reflect	VERB
iiclr-17757	1029	7	an	an	DET
iiclr-17757	1029	8	agreement	agreement	NOUN
iiclr-17757	1029	9	between	between	ADP
iiclr-17757	1029	10	the	the	DET
iiclr-17757	1029	11	apa	apa	PROPN
iiclr-17757	1029	12	team	team	NOUN
iiclr-17757	1029	13	and	and	CCONJ
iiclr-17757	1029	14	the	the	DET
iiclr-17757	1029	15	taxpayer	taxpayer	NOUN
iiclr-17757	1029	16	on	on	ADP
iiclr-17757	1029	17	the	the	DET
iiclr-17757	1029	18	scope	scope	NOUN
iiclr-17757	1029	19	of	of	ADP
iiclr-17757	1029	20	any	any	DET
iiclr-17757	1029	21	additional	additional	ADJ
iiclr-17757	1029	22	information	information	NOUN
iiclr-17757	1029	23	required	require	VERB
iiclr-17757	1029	24	to	to	PART
iiclr-17757	1029	25	negotiate	negotiate	VERB
iiclr-17757	1029	26	an	an	DET
iiclr-17757	1029	27	apa	apa	PROPN
iiclr-17757	1029	28	.	.	PUNCT
iiclr-17757	1030	1	see	see	VERB
iiclr-17757	1030	2	i	i	PRON
iiclr-17757	1030	3	d.	d.	PROPN
iiclr-17757	1030	4	specific	specific	ADJ
iiclr-17757	1030	5	dates	date	NOUN
iiclr-17757	1030	6	should	should	AUX
iiclr-17757	1030	7	be	be	AUX
iiclr-17757	1030	8	agreed	agree	VERB
iiclr-17757	1030	9	upon	upon	SCONJ
iiclr-17757	1030	10	for	for	ADP
iiclr-17757	1030	11	case	case	NOUN
iiclr-17757	1030	12	milestones	milestone	NOUN
iiclr-17757	1030	13	,	,	PUNCT
iiclr-17757	1030	14	including	include	VERB
iiclr-17757	1030	15	:	:	PUNCT
iiclr-17757	1030	16	(	(	PUNCT
iiclr-17757	1030	17	a	a	X
iiclr-17757	1030	18	)	)	PUNCT
iiclr-17757	1030	19	the	the	DET
iiclr-17757	1030	20	taxpayer	taxpayer	NOUN
iiclr-17757	1030	21	's	's	PART
iiclr-17757	1030	22	submission	submission	NOUN
iiclr-17757	1030	23	of	of	ADP
iiclr-17757	1030	24	necessary	necessary	ADJ
iiclr-17757	1030	25	,	,	PUNCT
iiclr-17757	1030	26	additional	additional	ADJ
iiclr-17757	1030	27	information	information	NOUN
iiclr-17757	1030	28	;	;	PUNCT
iiclr-17757	1030	29	(	(	PUNCT
iiclr-17757	1030	30	b	b	X
iiclr-17757	1030	31	)	)	PUNCT
iiclr-17757	1030	32	the	the	DET
iiclr-17757	1030	33	government	government	NOUN
iiclr-17757	1030	34	's	's	PART
iiclr-17757	1030	35	evaluation	evaluation	NOUN
iiclr-17757	1030	36	of	of	ADP
iiclr-17757	1030	37	information	information	NOUN
iiclr-17757	1030	38	;	;	PUNCT
iiclr-17757	1030	39	(	(	PUNCT
iiclr-17757	1030	40	c	c	X
iiclr-17757	1030	41	)	)	PUNCT
iiclr-17757	1030	42	negotiation	negotiation	NOUN
iiclr-17757	1030	43	of	of	ADP
iiclr-17757	1030	44	a	a	DET
iiclr-17757	1030	45	recommended	recommend	VERB
iiclr-17757	1030	46	agreement	agreement	NOUN
iiclr-17757	1030	47	or	or	CCONJ
iiclr-17757	1030	48	competent	competent	ADJ
iiclr-17757	1030	49	authority	authority	NOUN
iiclr-17757	1030	50	negotiating	negotiate	VERB
iiclr-17757	1030	51	position	position	NOUN
iiclr-17757	1030	52	;	;	PUNCT
iiclr-17757	1030	53	and	and	CCONJ
iiclr-17757	1030	54	(	(	PUNCT
iiclr-17757	1030	55	d	d	NOUN
iiclr-17757	1030	56	)	)	PUNCT
iiclr-17757	1030	57	presentation	presentation	NOUN
iiclr-17757	1030	58	of	of	ADP
iiclr-17757	1030	59	the	the	DET
iiclr-17757	1030	60	recommended	recommend	VERB
iiclr-17757	1030	61	agreement	agreement	NOUN
iiclr-17757	1030	62	or	or	CCONJ
iiclr-17757	1030	63	competent	competent	ADJ
iiclr-17757	1030	64	authority	authority	NOUN
iiclr-17757	1030	65	negotiating	negotiate	VERB
iiclr-17757	1030	66	position	position	NOUN
iiclr-17757	1030	67	in	in	ADP
iiclr-17757	1030	68	writing	writing	NOUN
iiclr-17757	1030	69	to	to	ADP
iiclr-17757	1030	70	the	the	DET
iiclr-17757	1030	71	associate	associate	ADJ
iiclr-17757	1030	72	chief	chief	ADJ
iiclr-17757	1030	73	counsel	counsel	NOUN
iiclr-17757	1030	74	(	(	PUNCT
iiclr-17757	1030	75	international	international	ADJ
iiclr-17757	1030	76	)	)	PUNCT
iiclr-17757	1030	77	.	.	PUNCT
iiclr-17757	1031	1	see	see	VERB
iiclr-17757	1031	2	i	i	PRON
iiclr-17757	1031	3	d.	d.	PROPN
iiclr-17757	1031	4	§	§	PROPN
iiclr-17757	1031	5	6.05(1	6.05(1	PROPN
iiclr-17757	1031	6	)	)	PUNCT
iiclr-17757	1031	7	.	.	PUNCT
iiclr-17757	1032	1	the	the	DET
iiclr-17757	1032	2	time	time	NOUN
iiclr-17757	1032	3	for	for	ADP
iiclr-17757	1032	4	completing	complete	VERB
iiclr-17757	1032	5	these	these	DET
iiclr-17757	1032	6	milestones	milestone	NOUN
iiclr-17757	1032	7	depends	depend	VERB
iiclr-17757	1032	8	on	on	ADP
iiclr-17757	1032	9	the	the	DET
iiclr-17757	1032	10	scope	scope	NOUN
iiclr-17757	1032	11	and	and	CCONJ
iiclr-17757	1032	12	complexity	complexity	NOUN
iiclr-17757	1032	13	of	of	ADP
iiclr-17757	1032	14	the	the	DET
iiclr-17757	1032	15	particular	particular	ADJ
iiclr-17757	1032	16	case	case	NOUN
iiclr-17757	1032	17	.	.	PUNCT
iiclr-17757	1033	1	see	see	VERB
iiclr-17757	1033	2	i	i	PRON
iiclr-17757	1033	3	d.	d.	PROPN
iiclr-17757	1033	4	§	§	PROPN
iiclr-17757	1033	5	6.05(2	6.05(2	PROPN
iiclr-17757	1033	6	)	)	PUNCT
iiclr-17757	1033	7	.	.	PUNCT
iiclr-17757	1034	1	if	if	SCONJ
iiclr-17757	1034	2	the	the	DET
iiclr-17757	1034	3	request	request	NOUN
iiclr-17757	1034	4	is	be	AUX
iiclr-17757	1034	5	bilateral	bilateral	ADJ
iiclr-17757	1034	6	or	or	CCONJ
iiclr-17757	1034	7	multilateral	multilateral	NOUN
iiclr-17757	1034	8	,	,	PUNCT
iiclr-17757	1034	9	the	the	DET
iiclr-17757	1034	10	irs	irs	PROPN
iiclr-17757	1034	11	will	will	AUX
iiclr-17757	1034	12	attempt	attempt	VERB
iiclr-17757	1034	13	to	to	PART
iiclr-17757	1034	14	minimize	minimize	VERB
iiclr-17757	1034	15	the	the	DET
iiclr-17757	1034	16	time	time	NOUN
iiclr-17757	1034	17	for	for	ADP
iiclr-17757	1034	18	competent	competent	ADJ
iiclr-17757	1034	19	authority	authority	NOUN
iiclr-17757	1034	20	resolution	resolution	NOUN
iiclr-17757	1034	21	by	by	ADP
iiclr-17757	1034	22	working	work	VERB
iiclr-17757	1034	23	with	with	ADP
iiclr-17757	1034	24	the	the	DET
iiclr-17757	1034	25	competent	competent	ADJ
iiclr-17757	1034	26	authority	authority	NOUN
iiclr-17757	1034	27	of	of	ADP
iiclr-17757	1034	28	the	the	DET
iiclr-17757	1034	29	treaty	treaty	NOUN
iiclr-17757	1034	30	partner	partner	NOUN
iiclr-17757	1034	31	as	as	ADV
iiclr-17757	1034	32	best	good	ADJ
iiclr-17757	1034	33	as	as	ADP
iiclr-17757	1034	34	possible	possible	ADJ
iiclr-17757	1034	35	.	.	PUNCT
iiclr-17757	1035	1	see	see	VERB
iiclr-17757	1035	2	i	i	PRON
iiclr-17757	1035	3	d.	d.	PROPN
iiclr-17757	1035	4	170	170	NUM
iiclr-17757	1035	5	.	.	PUNCT
iiclr-17757	1036	1	see	see	VERB
iiclr-17757	1036	2	rev	rev	PROPN
iiclr-17757	1036	3	.	.	PROPN
iiclr-17757	1036	4	proc	proc	PROPN
iiclr-17757	1036	5	.	.	PUNCT
iiclr-17757	1037	1	96	96	NUM
iiclr-17757	1037	2	-	-	SYM
iiclr-17757	1037	3	53	53	NUM
iiclr-17757	1037	4	§	§	PROPN
iiclr-17757	1037	5	6.05(1	6.05(1	NOUN
iiclr-17757	1037	6	)	)	PUNCT
iiclr-17757	1037	7	,	,	PUNCT
iiclr-17757	1037	8	1996	1996	NUM
iiclr-17757	1037	9	-	-	SYM
iiclr-17757	1037	10	1	1	NUM
iiclr-17757	1037	11	c.b	c.b	PROPN
iiclr-17757	1037	12	.	.	PROPN
iiclr-17757	1037	13	375	375	NUM
iiclr-17757	1037	14	.	.	PUNCT
iiclr-17757	1038	1	if	if	SCONJ
iiclr-17757	1038	2	applicable	applicable	ADJ
iiclr-17757	1038	3	,	,	PUNCT
iiclr-17757	1038	4	the	the	DET
iiclr-17757	1038	5	apa	apa	PROPN
iiclr-17757	1038	6	team	team	NOUN
iiclr-17757	1038	7	's	's	PART
iiclr-17757	1038	8	recommendation	recommendation	NOUN
iiclr-17757	1038	9	should	should	AUX
iiclr-17757	1038	10	be	be	AUX
iiclr-17757	1038	11	in	in	ADP
iiclr-17757	1038	12	consultation	consultation	NOUN
iiclr-17757	1038	13	with	with	ADP
iiclr-17757	1038	14	a	a	DET
iiclr-17757	1038	15	competent	competent	ADJ
iiclr-17757	1038	16	authority	authority	NOUN
iiclr-17757	1038	17	negotiating	negotiate	VERB
iiclr-17757	1038	18	position	position	NOUN
iiclr-17757	1038	19	.	.	PUNCT
iiclr-17757	1039	1	see	see	VERB
iiclr-17757	1039	2	i	i	PRON
iiclr-17757	1039	3	d.	d.	PROPN
iiclr-17757	1039	4	the	the	DET
iiclr-17757	1039	5	district	district	NOUN
iiclr-17757	1039	6	director	director	NOUN
iiclr-17757	1039	7	responsible	responsible	ADJ
iiclr-17757	1039	8	for	for	ADP
iiclr-17757	1039	9	the	the	DET
iiclr-17757	1039	10	taxpayer	taxpayer	NOUN
iiclr-17757	1039	11	's	's	PART
iiclr-17757	1039	12	returns	return	NOUN
iiclr-17757	1039	13	is	be	AUX
iiclr-17757	1039	14	afforded	afford	VERB
iiclr-17757	1039	15	the	the	DET
iiclr-17757	1039	16	opportunity	opportunity	NOUN
iiclr-17757	1039	17	to	to	PART
iiclr-17757	1039	18	review	review	VERB
iiclr-17757	1039	19	and	and	CCONJ
iiclr-17757	1039	20	comment	comment	VERB
iiclr-17757	1039	21	on	on	ADP
iiclr-17757	1039	22	the	the	DET
iiclr-17757	1039	23	draft	draft	NOUN
iiclr-17757	1039	24	apa	apa	PROPN
iiclr-17757	1039	25	(	(	PUNCT
iiclr-17757	1039	26	unilateral	unilateral	ADJ
iiclr-17757	1039	27	apas	apas	NOUN
iiclr-17757	1039	28	)	)	PUNCT
iiclr-17757	1039	29	or	or	CCONJ
iiclr-17757	1039	30	proposed	propose	VERB
iiclr-17757	1039	31	initial	initial	ADJ
iiclr-17757	1039	32	united	united	PROPN
iiclr-17757	1039	33	states	states	PROPN
iiclr-17757	1039	34	competent	competent	ADJ
iiclr-17757	1039	35	authority	authority	NOUN
iiclr-17757	1039	36	negotiating	negotiate	VERB
iiclr-17757	1039	37	position	position	NOUN
iiclr-17757	1039	38	(	(	PUNCT
iiclr-17757	1039	39	bilateral	bilateral	ADJ
iiclr-17757	1039	40	or	or	CCONJ
iiclr-17757	1039	41	multilateral	multilateral	ADJ
iiclr-17757	1039	42	apas	apas	NOUN
iiclr-17757	1039	43	)	)	PUNCT
iiclr-17757	1039	44	.	.	PUNCT
iiclr-17757	1040	1	see	see	VERB
iiclr-17757	1040	2	i	i	PRON
iiclr-17757	1040	3	d.	d.	PROPN
iiclr-17757	1040	4	§	§	PROPN
iiclr-17757	1040	5	6.05(6	6.05(6	PROPN
iiclr-17757	1040	6	)	)	PUNCT
iiclr-17757	1040	7	.	.	PUNCT
iiclr-17757	1041	1	171	171	NUM
iiclr-17757	1041	2	.	.	PUNCT
iiclr-17757	1042	1	see	see	VERB
iiclr-17757	1042	2	rev	rev	PROPN
iiclr-17757	1042	3	.	.	PROPN
iiclr-17757	1042	4	proc	proc	PROPN
iiclr-17757	1042	5	.	.	PUNCT
iiclr-17757	1043	1	96	96	NUM
iiclr-17757	1043	2	-	-	SYM
iiclr-17757	1043	3	53	53	NUM
iiclr-17757	1043	4	§	§	PROPN
iiclr-17757	1043	5	§	§	PROPN
iiclr-17757	1043	6	2	2	NUM
iiclr-17757	1043	7	,	,	PUNCT
iiclr-17757	1043	8	6.05(5	6.05(5	NUM
iiclr-17757	1043	9	)	)	PUNCT
iiclr-17757	1043	10	,	,	PUNCT
iiclr-17757	1043	11	1996	1996	NUM
iiclr-17757	1043	12	-	-	SYM
iiclr-17757	1043	13	1	1	NUM
iiclr-17757	1043	14	c.b	c.b	PROPN
iiclr-17757	1043	15	.	.	PROPN
iiclr-17757	1043	16	375	375	NUM
iiclr-17757	1043	17	.	.	PUNCT
iiclr-17757	1044	1	a	a	DET
iiclr-17757	1044	2	taxpayer	taxpayer	NOUN
iiclr-17757	1044	3	may	may	AUX
iiclr-17757	1044	4	withdraw	withdraw	VERB
iiclr-17757	1044	5	an	an	DET
iiclr-17757	1044	6	apa	apa	NOUN
iiclr-17757	1044	7	before	before	SCONJ
iiclr-17757	1044	8	it	it	PRON
iiclr-17757	1044	9	is	be	AUX
iiclr-17757	1044	10	executed	execute	VERB
iiclr-17757	1044	11	(	(	PUNCT
iiclr-17757	1044	12	signed	sign	VERB
iiclr-17757	1044	13	)	)	PUNCT
iiclr-17757	1044	14	,	,	PUNCT
iiclr-17757	1044	15	although	although	SCONJ
iiclr-17757	1044	16	the	the	DET
iiclr-17757	1044	17	user	user	NOUN
iiclr-17757	1044	18	fee	fee	NOUN
iiclr-17757	1044	19	will	will	AUX
iiclr-17757	1044	20	generally	generally	ADV
iiclr-17757	1044	21	not	not	PART
iiclr-17757	1044	22	be	be	AUX
iiclr-17757	1044	23	returned	return	VERB
iiclr-17757	1044	24	.	.	PUNCT
iiclr-17757	1045	1	see	see	VERB
iiclr-17757	1045	2	i	i	PRON
iiclr-17757	1045	3	d.	d.	PROPN
iiclr-17757	1045	4	§	§	PROPN
iiclr-17757	1045	5	6.06	6.06	NUM
iiclr-17757	1045	6	.	.	PUNCT
iiclr-17757	1046	1	similarly	similarly	ADV
iiclr-17757	1046	2	,	,	PUNCT
iiclr-17757	1046	3	the	the	DET
iiclr-17757	1046	4	irs	irs	PROPN
iiclr-17757	1046	5	may	may	AUX
iiclr-17757	1046	6	decline	decline	VERB
iiclr-17757	1046	7	to	to	PART
iiclr-17757	1046	8	accept	accept	VERB
iiclr-17757	1046	9	an	an	DET
iiclr-17757	1046	10	apa	apa	PROPN
iiclr-17757	1046	11	request	request	NOUN
iiclr-17757	1046	12	or	or	CCONJ
iiclr-17757	1046	13	decline	decline	VERB
iiclr-17757	1046	14	to	to	PART
iiclr-17757	1046	15	execute	execute	VERB
iiclr-17757	1046	16	an	an	DET
iiclr-17757	1046	17	apa	apa	NOUN
iiclr-17757	1046	18	after	after	SCONJ
iiclr-17757	1046	19	a	a	DET
iiclr-17757	1046	20	request	request	NOUN
iiclr-17757	1046	21	has	have	AUX
iiclr-17757	1046	22	been	be	AUX
iiclr-17757	1046	23	accepted	accept	VERB
iiclr-17757	1046	24	.	.	PUNCT
iiclr-17757	1047	1	see	see	VERB
iiclr-17757	1047	2	i	i	PRON
iiclr-17757	1047	3	d.	d.	PROPN
iiclr-17757	1047	4	§	§	PROPN
iiclr-17757	1047	5	6.07	6.07	NUM
iiclr-17757	1047	6	.	.	PUNCT
iiclr-17757	1048	1	if	if	SCONJ
iiclr-17757	1048	2	the	the	DET
iiclr-17757	1048	3	irs	irs	PROPN
iiclr-17757	1048	4	does	do	AUX
iiclr-17757	1048	5	not	not	PART
iiclr-17757	1048	6	execute	execute	VERB
iiclr-17757	1048	7	an	an	DET
iiclr-17757	1048	8	apa	apa	NOUN
iiclr-17757	1048	9	after	after	SCONJ
iiclr-17757	1048	10	the	the	DET
iiclr-17757	1048	11	request	request	NOUN
iiclr-17757	1048	12	has	have	AUX
iiclr-17757	1048	13	been	be	AUX
iiclr-17757	1048	14	initiated	initiate	VERB
iiclr-17757	1048	15	,	,	PUNCT
iiclr-17757	1048	16	it	it	PRON
iiclr-17757	1048	17	normally	normally	ADV
iiclr-17757	1048	18	will	will	AUX
iiclr-17757	1048	19	not	not	PART
iiclr-17757	1048	20	return	return	VERB
iiclr-17757	1048	21	the	the	DET
iiclr-17757	1048	22	user	user	NOUN
iiclr-17757	1048	23	fee	fee	NOUN
iiclr-17757	1048	24	unless	unless	SCONJ
iiclr-17757	1048	25	otherwise	otherwise	ADV
iiclr-17757	1048	26	appropriate	appropriate	ADJ
iiclr-17757	1048	27	under	under	ADP
iiclr-17757	1048	28	the	the	DET
iiclr-17757	1048	29	circumstances	circumstance	NOUN
iiclr-17757	1048	30	.	.	PUNCT
iiclr-17757	1049	1	see	see	VERB
iiclr-17757	1049	2	i	i	PRON
iiclr-17757	1049	3	d.	d.	PROPN
iiclr-17757	1049	4	if	if	SCONJ
iiclr-17757	1049	5	the	the	DET
iiclr-17757	1049	6	service	service	NOUN
iiclr-17757	1049	7	proposes	propose	VERB
iiclr-17757	1049	8	to	to	PART
iiclr-17757	1049	9	reject	reject	VERB
iiclr-17757	1049	10	an	an	DET
iiclr-17757	1049	11	apa	apa	PROPN
iiclr-17757	1049	12	request	request	NOUN
iiclr-17757	1049	13	,	,	PUNCT
iiclr-17757	1049	14	the	the	DET
iiclr-17757	1049	15	taxpayer	taxpayer	NOUN
iiclr-17757	1049	16	will	will	AUX
iiclr-17757	1049	17	be	be	AUX
iiclr-17757	1049	18	granted	grant	VERB
iiclr-17757	1049	19	one	one	NUM
iiclr-17757	1049	20	conference	conference	NOUN
iiclr-17757	1049	21	of	of	ADP
iiclr-17757	1049	22	right	right	ADJ
iiclr-17757	1049	23	.	.	PUNCT
iiclr-17757	1050	1	see	see	VERB
iiclr-17757	1050	2	i	i	PRON
iiclr-17757	1050	3	d.	d.	PROPN
iiclr-17757	1051	1	[	[	X
iiclr-17757	1051	2	vol	vol	NOUN
iiclr-17757	1051	3	.	.	PUNCT
iiclr-17757	1052	1	13:1	13:1	NUM
iiclr-17757	1052	2	all	all	PRON
iiclr-17757	1052	3	's	be	AUX
iiclr-17757	1052	4	fair	fair	ADJ
iiclr-17757	1052	5	in	in	ADP
iiclr-17757	1052	6	love	love	NOUN
iiclr-17757	1052	7	,	,	PUNCT
iiclr-17757	1052	8	war	war	NOUN
iiclr-17757	1052	9	,	,	PUNCT
iiclr-17757	1052	10	and	and	CCONJ
iiclr-17757	1052	11	taxes	taxis	NOUN
iiclr-17757	1052	12	f.	f.	PROPN
iiclr-17757	1052	13	consideration	consideration	NOUN
iiclr-17757	1052	14	by	by	ADP
iiclr-17757	1052	15	competent	competent	ADJ
iiclr-17757	1052	16	authority	authority	NOUN
iiclr-17757	1052	17	when	when	SCONJ
iiclr-17757	1052	18	a	a	DET
iiclr-17757	1052	19	tax	tax	NOUN
iiclr-17757	1052	20	treaty	treaty	NOUN
iiclr-17757	1052	21	between	between	ADP
iiclr-17757	1052	22	the	the	DET
iiclr-17757	1052	23	united	united	PROPN
iiclr-17757	1052	24	states	states	PROPN
iiclr-17757	1052	25	and	and	CCONJ
iiclr-17757	1052	26	a	a	DET
iiclr-17757	1052	27	foreign	foreign	ADJ
iiclr-17757	1052	28	country	country	NOUN
iiclr-17757	1052	29	applies	apply	VERB
iiclr-17757	1052	30	to	to	ADP
iiclr-17757	1052	31	a	a	DET
iiclr-17757	1052	32	transaction	transaction	NOUN
iiclr-17757	1052	33	for	for	ADP
iiclr-17757	1052	34	which	which	PRON
iiclr-17757	1052	35	an	an	DET
iiclr-17757	1052	36	apa	apa	PROPN
iiclr-17757	1052	37	request	request	NOUN
iiclr-17757	1052	38	has	have	AUX
iiclr-17757	1052	39	been	be	AUX
iiclr-17757	1052	40	made	make	VERB
iiclr-17757	1052	41	,	,	PUNCT
iiclr-17757	1052	42	any	any	DET
iiclr-17757	1052	43	party	party	NOUN
iiclr-17757	1052	44	is	be	AUX
iiclr-17757	1052	45	entitled	entitle	VERB
iiclr-17757	1052	46	to	to	ADP
iiclr-17757	1052	47	relief	relief	NOUN
iiclr-17757	1052	48	under	under	ADP
iiclr-17757	1052	49	the	the	DET
iiclr-17757	1052	50	treaty	treaty	NOUN
iiclr-17757	1052	51	's	's	PART
iiclr-17757	1052	52	competent	competent	ADJ
iiclr-17757	1052	53	authority	authority	NOUN
iiclr-17757	1052	54	provision.72	provision.72	PROPN
iiclr-17757	1052	55	the	the	DET
iiclr-17757	1052	56	united	united	PROPN
iiclr-17757	1052	57	states	states	PROPN
iiclr-17757	1052	58	and	and	CCONJ
iiclr-17757	1052	59	foreign	foreign	ADJ
iiclr-17757	1052	60	competent	competent	ADJ
iiclr-17757	1052	61	authorities	authority	NOUN
iiclr-17757	1052	62	are	be	AUX
iiclr-17757	1052	63	responsible	responsible	ADJ
iiclr-17757	1052	64	for	for	ADP
iiclr-17757	1052	65	negotiating	negotiate	VERB
iiclr-17757	1052	66	issues	issue	NOUN
iiclr-17757	1052	67	that	that	PRON
iiclr-17757	1052	68	interfere	interfere	VERB
iiclr-17757	1052	69	with	with	ADP
iiclr-17757	1052	70	a	a	DET
iiclr-17757	1052	71	purpose	purpose	NOUN
iiclr-17757	1052	72	of	of	ADP
iiclr-17757	1052	73	the	the	DET
iiclr-17757	1052	74	treaty	treaty	NOUN
iiclr-17757	1052	75	and	and	CCONJ
iiclr-17757	1052	76	one	one	NUM
iiclr-17757	1052	77	of	of	ADP
iiclr-17757	1052	78	which	which	PRON
iiclr-17757	1052	79	is	be	AUX
iiclr-17757	1052	80	avoiding	avoid	VERB
iiclr-17757	1052	81	double	double	ADJ
iiclr-17757	1052	82	taxation	taxation	NOUN
iiclr-17757	1052	83	.	.	PUNCT
iiclr-17757	1053	1	'73	'73	VERB
iiclr-17757	1053	2	a	a	DET
iiclr-17757	1053	3	final	final	ADJ
iiclr-17757	1053	4	agreement	agreement	NOUN
iiclr-17757	1053	5	to	to	ADP
iiclr-17757	1053	6	the	the	DET
iiclr-17757	1053	7	negotiated	negotiate	VERB
iiclr-17757	1053	8	apa	apa	PROPN
iiclr-17757	1053	9	will	will	AUX
iiclr-17757	1053	10	be	be	AUX
iiclr-17757	1053	11	sought	seek	VERB
iiclr-17757	1053	12	among	among	ADP
iiclr-17757	1053	13	the	the	DET
iiclr-17757	1053	14	taxpayer	taxpayer	NOUN
iiclr-17757	1053	15	,	,	PUNCT
iiclr-17757	1053	16	the	the	DET
iiclr-17757	1053	17	irs	irs	PROPN
iiclr-17757	1053	18	,	,	PUNCT
iiclr-17757	1053	19	and	and	CCONJ
iiclr-17757	1053	20	the	the	DET
iiclr-17757	1053	21	foreign	foreign	ADJ
iiclr-17757	1053	22	competent	competent	ADJ
iiclr-17757	1053	23	authority	authority	NOUN
iiclr-17757	1053	24	,	,	PUNCT
iiclr-17757	1053	25	but	but	CCONJ
iiclr-17757	1053	26	if	if	SCONJ
iiclr-17757	1053	27	the	the	DET
iiclr-17757	1053	28	competent	competent	ADJ
iiclr-17757	1053	29	authorities	authority	NOUN
iiclr-17757	1053	30	are	be	AUX
iiclr-17757	1053	31	unable	unable	ADJ
iiclr-17757	1053	32	to	to	PART
iiclr-17757	1053	33	reach	reach	VERB
iiclr-17757	1053	34	an	an	DET
iiclr-17757	1053	35	agreement	agreement	NOUN
iiclr-17757	1053	36	or	or	CCONJ
iiclr-17757	1053	37	the	the	DET
iiclr-17757	1053	38	taxpayer	taxpayer	NOUN
iiclr-17757	1053	39	does	do	AUX
iiclr-17757	1053	40	not	not	PART
iiclr-17757	1053	41	accept	accept	VERB
iiclr-17757	1053	42	the	the	DET
iiclr-17757	1053	43	competent	competent	ADJ
iiclr-17757	1053	44	authority	authority	NOUN
iiclr-17757	1053	45	agreement	agreement	NOUN
iiclr-17757	1053	46	,	,	PUNCT
iiclr-17757	1053	47	the	the	DET
iiclr-17757	1053	48	irs	irs	PROPN
iiclr-17757	1053	49	will	will	AUX
iiclr-17757	1053	50	attempt	attempt	VERB
iiclr-17757	1053	51	to	to	PART
iiclr-17757	1053	52	negotiate	negotiate	VERB
iiclr-17757	1053	53	a	a	DET
iiclr-17757	1053	54	unilateral	unilateral	ADJ
iiclr-17757	1053	55	apa	apa	PROPN
iiclr-17757	1053	56	with	with	ADP
iiclr-17757	1053	57	the	the	DET
iiclr-17757	1053	58	taxpayer	taxpayer	NOUN
iiclr-17757	1053	59	.	.	PUNCT
iiclr-17757	1054	1	'74	'74	NUM
iiclr-17757	1054	2	"	"	PUNCT
iiclr-17757	1054	3	any	any	DET
iiclr-17757	1054	4	information	information	NOUN
iiclr-17757	1054	5	received	receive	VERB
iiclr-17757	1054	6	or	or	CCONJ
iiclr-17757	1054	7	prepared	prepare	VERB
iiclr-17757	1054	8	by	by	ADP
iiclr-17757	1054	9	the	the	DET
iiclr-17757	1054	10	[	[	X
iiclr-17757	1054	11	irs	irs	PROPN
iiclr-17757	1054	12	]	]	X
iiclr-17757	1054	13	,	,	PUNCT
iiclr-17757	1054	14	including	include	VERB
iiclr-17757	1054	15	information	information	NOUN
iiclr-17757	1054	16	furnished	furnish	VERB
iiclr-17757	1054	17	by	by	ADP
iiclr-17757	1054	18	the	the	DET
iiclr-17757	1054	19	taxpayer	taxpayer	NOUN
iiclr-17757	1054	20	or	or	CCONJ
iiclr-17757	1054	21	the	the	DET
iiclr-17757	1054	22	related	relate	VERB
iiclr-17757	1054	23	foreign	foreign	ADJ
iiclr-17757	1054	24	entity	entity	NOUN
iiclr-17757	1054	25	,	,	PUNCT
iiclr-17757	1054	26	[	[	X
iiclr-17757	1054	27	will	will	AUX
iiclr-17757	1054	28	be	be	AUX
iiclr-17757	1054	29	]	]	PUNCT
iiclr-17757	1054	30	subject	subject	ADJ
iiclr-17757	1054	31	to	to	ADP
iiclr-17757	1054	32	the	the	DET
iiclr-17757	1054	33	restrictions	restriction	NOUN
iiclr-17757	1054	34	on	on	ADP
iiclr-17757	1054	35	disclosure	disclosure	NOUN
iiclr-17757	1054	36	of	of	ADP
iiclr-17757	1054	37	tax	tax	NOUN
iiclr-17757	1054	38	related	relate	VERB
iiclr-17757	1054	39	information	information	NOUN
iiclr-17757	1054	40	provided	provide	VERB
iiclr-17757	1054	41	by	by	ADP
iiclr-17757	1054	42	[	[	X
iiclr-17757	1054	43	u.s	u.s	PROPN
iiclr-17757	1054	44	.	.	PROPN
iiclr-17757	1054	45	]	]	PUNCT
iiclr-17757	1054	46	law	law	NOUN
iiclr-17757	1054	47	and	and	CCONJ
iiclr-17757	1054	48	the	the	DET
iiclr-17757	1054	49	applicable	applicable	ADJ
iiclr-17757	1054	50	income	income	NOUN
iiclr-17757	1054	51	tax	tax	NOUN
iiclr-17757	1054	52	convention	convention	NOUN
iiclr-17757	1054	53	.	.	PUNCT
iiclr-17757	1055	1	"	"	PUNCT
iiclr-17757	1055	2	'	'	PUNCT
iiclr-17757	1055	3	5	5	NUM
iiclr-17757	1055	4	if	if	SCONJ
iiclr-17757	1055	5	the	the	DET
iiclr-17757	1055	6	irs	irs	PROPN
iiclr-17757	1055	7	must	must	AUX
iiclr-17757	1055	8	analyze	analyze	VERB
iiclr-17757	1055	9	confidential	confidential	ADJ
iiclr-17757	1055	10	data	datum	NOUN
iiclr-17757	1055	11	that	that	PRON
iiclr-17757	1055	12	could	could	AUX
iiclr-17757	1055	13	harm	harm	VERB
iiclr-17757	1055	14	the	the	DET
iiclr-17757	1055	15	taxpayer	taxpayer	NOUN
iiclr-17757	1055	16	if	if	SCONJ
iiclr-17757	1055	17	disclosed	disclose	VERB
iiclr-17757	1055	18	(	(	PUNCT
iiclr-17757	1055	19	such	such	ADJ
iiclr-17757	1055	20	as	as	ADP
iiclr-17757	1055	21	trade	trade	NOUN
iiclr-17757	1055	22	secrets	secret	NOUN
iiclr-17757	1055	23	)	)	PUNCT
iiclr-17757	1055	24	"	"	PUNCT
iiclr-17757	1055	25	the	the	DET
iiclr-17757	1055	26	parties	party	NOUN
iiclr-17757	1055	27	will	will	AUX
iiclr-17757	1055	28	attempt	attempt	VERB
iiclr-17757	1055	29	to	to	PART
iiclr-17757	1055	30	negotiate	negotiate	VERB
iiclr-17757	1055	31	a	a	DET
iiclr-17757	1055	32	mechanism	mechanism	NOUN
iiclr-17757	1055	33	to	to	PART
iiclr-17757	1055	34	permit	permit	VERB
iiclr-17757	1055	35	verification	verification	NOUN
iiclr-17757	1055	36	[	[	X
iiclr-17757	1055	37	of	of	ADP
iiclr-17757	1055	38	the	the	DET
iiclr-17757	1055	39	information	information	NOUN
iiclr-17757	1055	40	]	]	PUNCT
iiclr-17757	1055	41	by	by	ADP
iiclr-17757	1055	42	a	a	DET
iiclr-17757	1055	43	foreign	foreign	ADJ
iiclr-17757	1055	44	competent	competent	ADJ
iiclr-17757	1055	45	authority	authority	NOUN
iiclr-17757	1055	46	without	without	ADP
iiclr-17757	1055	47	disclosing	disclose	VERB
iiclr-17757	1055	48	such	such	ADJ
iiclr-17757	1055	49	information	information	NOUN
iiclr-17757	1055	50	.	.	PUNCT
iiclr-17757	1056	1	"	"	PUNCT
iiclr-17757	1056	2	'	'	PUNCT
iiclr-17757	1056	3	7	7	NUM
iiclr-17757	1056	4	6	6	NUM
iiclr-17757	1056	5	when	when	SCONJ
iiclr-17757	1056	6	the	the	DET
iiclr-17757	1056	7	competent	competent	ADJ
iiclr-17757	1056	8	authorities	authority	NOUN
iiclr-17757	1056	9	enter	enter	VERB
iiclr-17757	1056	10	into	into	ADP
iiclr-17757	1056	11	an	an	DET
iiclr-17757	1056	12	apa	apa	PROPN
iiclr-17757	1056	13	agreement	agreement	NOUN
iiclr-17757	1056	14	,	,	PUNCT
iiclr-17757	1056	15	the	the	DET
iiclr-17757	1056	16	irs	irs	PROPN
iiclr-17757	1056	17	will	will	AUX
iiclr-17757	1056	18	-	-	PUNCT
iiclr-17757	1056	19	to	to	ADP
iiclr-17757	1056	20	the	the	DET
iiclr-17757	1056	21	extent	extent	NOUN
iiclr-17757	1056	22	practicable	practicable	ADJ
iiclr-17757	1056	23	-	-	PUNCT
iiclr-17757	1056	24	agree	agree	VERB
iiclr-17757	1056	25	to	to	PART
iiclr-17757	1056	26	mutually	mutually	ADV
iiclr-17757	1056	27	exchange	exchange	VERB
iiclr-17757	1056	28	information	information	NOUN
iiclr-17757	1056	29	with	with	ADP
iiclr-17757	1056	30	the	the	DET
iiclr-17757	1056	31	foreign	foreign	ADJ
iiclr-17757	1056	32	competent	competent	ADJ
iiclr-17757	1056	33	authority	authority	NOUN
iiclr-17757	1056	34	concerning	concern	VERB
iiclr-17757	1056	35	"	"	PUNCT
iiclr-17757	1056	36	subsequent	subsequent	ADJ
iiclr-17757	1056	37	modifications	modification	NOUN
iiclr-17757	1056	38	,	,	PUNCT
iiclr-17757	1056	39	cancellation	cancellation	NOUN
iiclr-17757	1056	40	,	,	PUNCT
iiclr-17757	1056	41	revocation	revocation	NOUN
iiclr-17757	1056	42	,	,	PUNCT
iiclr-17757	1056	43	requests	request	NOUN
iiclr-17757	1056	44	to	to	PART
iiclr-17757	1056	45	renew	renew	VERB
iiclr-17757	1056	46	,	,	PUNCT
iiclr-17757	1056	47	evaluation	evaluation	NOUN
iiclr-17757	1056	48	of	of	ADP
iiclr-17757	1056	49	annual	annual	ADJ
iiclr-17757	1056	50	reports	report	NOUN
iiclr-17757	1056	51	,	,	PUNCT
iiclr-17757	1056	52	or	or	CCONJ
iiclr-17757	1056	53	examination	examination	NOUN
iiclr-17757	1056	54	of	of	ADP
iiclr-17757	1056	55	the	the	DET
iiclr-17757	1056	56	taxpayer	taxpayer	NOUN
iiclr-17757	1056	57	's	's	PART
iiclr-17757	1056	58	compliance	compliance	NOUN
iiclr-17757	1056	59	with	with	ADP
iiclr-17757	1056	60	the	the	DET
iiclr-17757	1056	61	terms	term	NOUN
iiclr-17757	1056	62	and	and	CCONJ
iiclr-17757	1056	63	conditions	condition	NOUN
iiclr-17757	1056	64	of	of	ADP
iiclr-17757	1056	65	the	the	DET
iiclr-17757	1056	66	apa	apa	PROPN
iiclr-17757	1056	67	.	.	PUNCT
iiclr-17757	1056	68	'	'	PUNCT
iiclr-17757	1057	1	'	'	NUM
iiclr-17757	1057	2	177	177	NUM
iiclr-17757	1057	3	g.	g.	NOUN
iiclr-17757	1057	4	limited	limited	ADJ
iiclr-17757	1057	5	use	use	NOUN
iiclr-17757	1057	6	of	of	ADP
iiclr-17757	1057	7	taxpayer	taxpayer	NOUN
iiclr-17757	1057	8	information	information	NOUN
iiclr-17757	1057	9	associated	associate	VERB
iiclr-17757	1057	10	with	with	ADP
iiclr-17757	1057	11	an	an	DET
iiclr-17757	1057	12	apa	apa	PROPN
iiclr-17757	1057	13	request	request	NOUN
iiclr-17757	1057	14	neither	neither	CCONJ
iiclr-17757	1057	15	the	the	DET
iiclr-17757	1057	16	irs	irs	PROPN
iiclr-17757	1057	17	nor	nor	CCONJ
iiclr-17757	1057	18	the	the	DET
iiclr-17757	1057	19	taxpayer	taxpayer	NOUN
iiclr-17757	1057	20	may	may	AUX
iiclr-17757	1057	21	introduce	introduce	VERB
iiclr-17757	1057	22	the	the	DET
iiclr-17757	1057	23	apa	apa	PROPN
iiclr-17757	1057	24	,	,	PUNCT
iiclr-17757	1057	25	nor	nor	CCONJ
iiclr-17757	1057	26	any	any	DET
iiclr-17757	1057	27	nonfactual	nonfactual	ADJ
iiclr-17757	1057	28	oral	oral	NOUN
iiclr-17757	1057	29	or	or	CCONJ
iiclr-17757	1057	30	written	write	VERB
iiclr-17757	1057	31	representations	representation	NOUN
iiclr-17757	1057	32	made	make	VERB
iiclr-17757	1057	33	in	in	ADP
iiclr-17757	1057	34	connection	connection	NOUN
iiclr-17757	1057	35	with	with	ADP
iiclr-17757	1057	36	the	the	DET
iiclr-17757	1057	37	apa	apa	PROPN
iiclr-17757	1057	38	,	,	PUNCT
iiclr-17757	1057	39	as	as	ADP
iiclr-17757	1057	40	evidence	evidence	NOUN
iiclr-17757	1057	41	in	in	ADP
iiclr-17757	1057	42	a	a	DET
iiclr-17757	1057	43	judicial	judicial	ADJ
iiclr-17757	1057	44	or	or	CCONJ
iiclr-17757	1057	45	administrative	administrative	ADJ
iiclr-17757	1057	46	proceeding	proceeding	NOUN
iiclr-17757	1057	47	concerning	concern	VERB
iiclr-17757	1057	48	an	an	DET
iiclr-17757	1057	49	issue	issue	NOUN
iiclr-17757	1057	50	beyond	beyond	ADP
iiclr-17757	1057	51	the	the	DET
iiclr-17757	1057	52	scope	scope	NOUN
iiclr-17757	1057	53	of	of	ADP
iiclr-17757	1057	54	the	the	DET
iiclr-17757	1057	55	apa	apa	PROPN
iiclr-17757	1057	56	.	.	PROPN
iiclr-17757	1057	57	'78	'78	NUM
iiclr-17757	1057	58	this	this	DET
iiclr-17757	1057	59	rule	rule	NOUN
iiclr-17757	1057	60	also	also	ADV
iiclr-17757	1057	61	applies	apply	VERB
iiclr-17757	1057	62	if	if	SCONJ
iiclr-17757	1057	63	an	an	DET
iiclr-17757	1057	64	apa	apa	PROPN
iiclr-17757	1057	65	is	be	AUX
iiclr-17757	1057	66	not	not	PART
iiclr-17757	1057	67	172	172	NUM
iiclr-17757	1057	68	.	.	PUNCT
iiclr-17757	1058	1	see	see	VERB
iiclr-17757	1058	2	rev	rev	PROPN
iiclr-17757	1058	3	.	.	PROPN
iiclr-17757	1058	4	proc	proc	PROPN
iiclr-17757	1058	5	.	.	PUNCT
iiclr-17757	1059	1	96	96	NUM
iiclr-17757	1059	2	-	-	SYM
iiclr-17757	1059	3	53	53	NUM
iiclr-17757	1059	4	§	§	PROPN
iiclr-17757	1059	5	7.01-.02	7.01-.02	PROPN
iiclr-17757	1059	6	,	,	PUNCT
iiclr-17757	1059	7	1996	1996	NUM
iiclr-17757	1059	8	-	-	SYM
iiclr-17757	1059	9	1	1	NUM
iiclr-17757	1059	10	c.b	c.b	PROPN
iiclr-17757	1059	11	.	.	PROPN
iiclr-17757	1059	12	375	375	NUM
iiclr-17757	1059	13	.	.	X
iiclr-17757	1059	14	173	173	NUM
iiclr-17757	1059	15	.	.	PUNCT
iiclr-17757	1060	1	see	see	VERB
iiclr-17757	1060	2	i	i	PRON
iiclr-17757	1060	3	d.	d.	PROPN
iiclr-17757	1060	4	the	the	DET
iiclr-17757	1060	5	negotiations	negotiation	NOUN
iiclr-17757	1060	6	are	be	AUX
iiclr-17757	1060	7	primarily	primarily	ADV
iiclr-17757	1060	8	between	between	ADP
iiclr-17757	1060	9	the	the	DET
iiclr-17757	1060	10	united	united	PROPN
iiclr-17757	1060	11	states	states	PROPN
iiclr-17757	1060	12	and	and	CCONJ
iiclr-17757	1060	13	foreign	foreign	ADJ
iiclr-17757	1060	14	competent	competent	ADJ
iiclr-17757	1060	15	authorities	authority	NOUN
iiclr-17757	1060	16	although	although	SCONJ
iiclr-17757	1060	17	the	the	DET
iiclr-17757	1060	18	taxpayer	taxpayer	NOUN
iiclr-17757	1060	19	should	should	AUX
iiclr-17757	1060	20	be	be	AUX
iiclr-17757	1060	21	available	available	ADJ
iiclr-17757	1060	22	while	while	SCONJ
iiclr-17757	1060	23	the	the	DET
iiclr-17757	1060	24	request	request	NOUN
iiclr-17757	1060	25	is	be	AUX
iiclr-17757	1060	26	considered	consider	VERB
iiclr-17757	1060	27	.	.	PUNCT
iiclr-17757	1061	1	see	see	VERB
iiclr-17757	1061	2	i	i	PRON
iiclr-17757	1061	3	d.	d.	PROPN
iiclr-17757	1061	4	174	174	NUM
iiclr-17757	1061	5	.	.	PUNCT
iiclr-17757	1062	1	see	see	VERB
iiclr-17757	1062	2	rev	rev	PROPN
iiclr-17757	1062	3	.	.	PROPN
iiclr-17757	1062	4	proc	proc	PROPN
iiclr-17757	1062	5	.	.	PUNCT
iiclr-17757	1063	1	96	96	NUM
iiclr-17757	1063	2	-	-	SYM
iiclr-17757	1063	3	53	53	NUM
iiclr-17757	1063	4	§	§	PROPN
iiclr-17757	1063	5	7.02	7.02	NUM
iiclr-17757	1063	6	,	,	PUNCT
iiclr-17757	1063	7	1996	1996	NUM
iiclr-17757	1063	8	-	-	SYM
iiclr-17757	1063	9	1	1	NUM
iiclr-17757	1063	10	c.b	c.b	PROPN
iiclr-17757	1063	11	.	.	PROPN
iiclr-17757	1063	12	375	375	NUM
iiclr-17757	1063	13	.	.	NUM
iiclr-17757	1063	14	175	175	NUM
iiclr-17757	1063	15	.	.	PUNCT
iiclr-17757	1063	16	rev	rev	PROPN
iiclr-17757	1063	17	.	.	PROPN
iiclr-17757	1063	18	proc	proc	PROPN
iiclr-17757	1063	19	.	.	PUNCT
iiclr-17757	1064	1	96	96	NUM
iiclr-17757	1064	2	-	-	SYM
iiclr-17757	1064	3	53	53	NUM
iiclr-17757	1064	4	§	§	PROPN
iiclr-17757	1064	5	7.03	7.03	NUM
iiclr-17757	1064	6	,	,	PUNCT
iiclr-17757	1064	7	1996	1996	NUM
iiclr-17757	1064	8	-	-	SYM
iiclr-17757	1064	9	1	1	NUM
iiclr-17757	1064	10	c.b	c.b	PROPN
iiclr-17757	1064	11	.	.	PROPN
iiclr-17757	1064	12	375	375	NUM
iiclr-17757	1064	13	.	.	X
iiclr-17757	1064	14	176	176	NUM
iiclr-17757	1064	15	.	.	PUNCT
iiclr-17757	1065	1	rev	rev	PROPN
iiclr-17757	1065	2	.	.	PROPN
iiclr-17757	1065	3	proc	proc	PROPN
iiclr-17757	1065	4	.	.	PUNCT
iiclr-17757	1066	1	96	96	NUM
iiclr-17757	1066	2	-	-	SYM
iiclr-17757	1066	3	53	53	NUM
iiclr-17757	1066	4	§	§	PROPN
iiclr-17757	1066	5	7.04	7.04	NUM
iiclr-17757	1066	6	,	,	PUNCT
iiclr-17757	1066	7	1996	1996	NUM
iiclr-17757	1066	8	-	-	SYM
iiclr-17757	1066	9	1	1	NUM
iiclr-17757	1066	10	c.b	c.b	PROPN
iiclr-17757	1066	11	.	.	PROPN
iiclr-17757	1066	12	375	375	NUM
iiclr-17757	1066	13	.	.	NUM
iiclr-17757	1066	14	177	177	NUM
iiclr-17757	1066	15	.	.	PUNCT
iiclr-17757	1067	1	rev	rev	PROPN
iiclr-17757	1067	2	.	.	PROPN
iiclr-17757	1067	3	proc	proc	PROPN
iiclr-17757	1067	4	.	.	PUNCT
iiclr-17757	1068	1	96	96	NUM
iiclr-17757	1068	2	-	-	SYM
iiclr-17757	1068	3	53	53	NUM
iiclr-17757	1068	4	§	§	PROPN
iiclr-17757	1068	5	7.05	7.05	NUM
iiclr-17757	1068	6	,	,	PUNCT
iiclr-17757	1068	7	1996	1996	NUM
iiclr-17757	1068	8	-	-	SYM
iiclr-17757	1068	9	1	1	NUM
iiclr-17757	1068	10	c.b	c.b	PROPN
iiclr-17757	1068	11	.	.	PROPN
iiclr-17757	1068	12	375	375	NUM
iiclr-17757	1068	13	.	.	PUNCT
iiclr-17757	1069	1	the	the	DET
iiclr-17757	1069	2	united	united	PROPN
iiclr-17757	1069	3	states	states	PROPN
iiclr-17757	1069	4	competent	competent	ADJ
iiclr-17757	1069	5	authority	authority	NOUN
iiclr-17757	1069	6	will	will	AUX
iiclr-17757	1069	7	attempt	attempt	VERB
iiclr-17757	1069	8	to	to	PART
iiclr-17757	1069	9	persuade	persuade	VERB
iiclr-17757	1069	10	the	the	DET
iiclr-17757	1069	11	foreign	foreign	ADJ
iiclr-17757	1069	12	competent	competent	ADJ
iiclr-17757	1069	13	authority	authority	NOUN
iiclr-17757	1069	14	to	to	PART
iiclr-17757	1069	15	use	use	VERB
iiclr-17757	1069	16	apa	apa	PROPN
iiclr-17757	1069	17	data	datum	NOUN
iiclr-17757	1069	18	only	only	ADV
iiclr-17757	1069	19	on	on	ADP
iiclr-17757	1069	20	terms	term	NOUN
iiclr-17757	1069	21	similar	similar	ADJ
iiclr-17757	1069	22	to	to	ADP
iiclr-17757	1069	23	those	those	DET
iiclr-17757	1069	24	described	describe	VERB
iiclr-17757	1069	25	infra	infra	NOUN
iiclr-17757	1069	26	at	at	ADP
iiclr-17757	1069	27	notes	note	NOUN
iiclr-17757	1069	28	178	178	NUM
iiclr-17757	1069	29	-	-	SYM
iiclr-17757	1069	30	179	179	NUM
iiclr-17757	1069	31	and	and	CCONJ
iiclr-17757	1069	32	accompanying	accompany	VERB
iiclr-17757	1069	33	text	text	NOUN
iiclr-17757	1069	34	.	.	PUNCT
iiclr-17757	1070	1	see	see	VERB
iiclr-17757	1070	2	i	i	PRON
iiclr-17757	1070	3	d.	d.	PROPN
iiclr-17757	1070	4	§	§	PROPN
iiclr-17757	1070	5	7.06	7.06	NUM
iiclr-17757	1070	6	.	.	PROPN
iiclr-17757	1070	7	178	178	NUM
iiclr-17757	1070	8	.	.	PUNCT
iiclr-17757	1071	1	see	see	VERB
iiclr-17757	1071	2	rev	rev	PROPN
iiclr-17757	1071	3	.	.	PROPN
iiclr-17757	1071	4	proc	proc	PROPN
iiclr-17757	1071	5	.	.	PUNCT
iiclr-17757	1072	1	96	96	NUM
iiclr-17757	1072	2	-	-	SYM
iiclr-17757	1072	3	53	53	NUM
iiclr-17757	1072	4	§	§	PROPN
iiclr-17757	1072	5	10.04	10.04	NUM
iiclr-17757	1072	6	,	,	PUNCT
iiclr-17757	1072	7	1996	1996	NUM
iiclr-17757	1072	8	-	-	SYM
iiclr-17757	1072	9	1	1	NUM
iiclr-17757	1072	10	c.b	c.b	PROPN
iiclr-17757	1072	11	.	.	PROPN
iiclr-17757	1072	12	375	375	NUM
iiclr-17757	1072	13	.	.	PUNCT
iiclr-17757	1072	14	note	note	VERB
iiclr-17757	1072	15	that	that	SCONJ
iiclr-17757	1072	16	this	this	DET
iiclr-17757	1072	17	restriction	restriction	NOUN
iiclr-17757	1072	18	does	do	AUX
iiclr-17757	1072	19	not	not	PART
iiclr-17757	1072	20	prevent	prevent	VERB
iiclr-17757	1072	21	rollback	rollback	NOUN
iiclr-17757	1072	22	of	of	ADP
iiclr-17757	1072	23	the	the	DET
iiclr-17757	1072	24	apa	apa	PROPN
iiclr-17757	1072	25	tpm	tpm	PROPN
iiclr-17757	1072	26	,	,	PUNCT
iiclr-17757	1072	27	nor	nor	CCONJ
iiclr-17757	1072	28	the	the	DET
iiclr-17757	1072	29	discovery	discovery	NOUN
iiclr-17757	1072	30	,	,	PUNCT
iiclr-17757	1072	31	use	use	NOUN
iiclr-17757	1072	32	,	,	PUNCT
iiclr-17757	1072	33	or	or	CCONJ
iiclr-17757	1072	34	admissibility	admissibility	NOUN
iiclr-17757	1072	35	of	of	ADP
iiclr-17757	1072	36	non	non	ADJ
iiclr-17757	1072	37	-	-	ADJ
iiclr-17757	1072	38	factual	factual	ADJ
iiclr-17757	1072	39	material	material	NOUN
iiclr-17757	1072	40	otherwise	otherwise	ADV
iiclr-17757	1072	41	discoverable	discoverable	ADV
iiclr-17757	1072	42	or	or	CCONJ
iiclr-17757	1072	43	obtained	obtain	VERB
iiclr-17757	1072	44	other	other	ADJ
iiclr-17757	1072	45	than	than	ADP
iiclr-17757	1072	46	in	in	ADP
iiclr-17757	1072	47	the	the	DET
iiclr-17757	1072	48	apa	apa	PROPN
iiclr-17757	1072	49	process	process	NOUN
iiclr-17757	1072	50	because	because	SCONJ
iiclr-17757	1072	51	the	the	DET
iiclr-17757	1072	52	same	same	ADJ
iiclr-17757	1072	53	20021	20021	NUM
iiclr-17757	1072	54	ind	ind	NOUN
iiclr-17757	1072	55	.	.	PUNCT
iiclr-17757	1073	1	int'l	int'l	PROPN
iiclr-17757	1073	2	&	&	CCONJ
iiclr-17757	1073	3	comp	comp	PROPN
iiclr-17757	1073	4	.	.	PUNCT
iiclr-17757	1074	1	l.	l.	PROPN
iiclr-17757	1074	2	rev	rev	PROPN
iiclr-17757	1074	3	.	.	PROPN
iiclr-17757	1074	4	executed	execute	VERB
iiclr-17757	1074	5	or	or	CCONJ
iiclr-17757	1074	6	one	one	NUM
iiclr-17757	1074	7	is	be	AUX
iiclr-17757	1074	8	executed	execute	VERB
iiclr-17757	1074	9	but	but	CCONJ
iiclr-17757	1074	10	later	later	ADV
iiclr-17757	1074	11	revoked	revoke	VERB
iiclr-17757	1074	12	or	or	CCONJ
iiclr-17757	1074	13	canceled	cancel	VERB
iiclr-17757	1074	14	.	.	PUNCT
iiclr-17757	1075	1	the	the	DET
iiclr-17757	1075	2	rule	rule	NOUN
iiclr-17757	1075	3	extends	extend	VERB
iiclr-17757	1075	4	to	to	PART
iiclr-17757	1075	5	prevent	prevent	VERB
iiclr-17757	1075	6	using	use	VERB
iiclr-17757	1075	7	such	such	ADJ
iiclr-17757	1075	8	information	information	NOUN
iiclr-17757	1075	9	as	as	ADP
iiclr-17757	1075	10	an	an	DET
iiclr-17757	1075	11	admission	admission	NOUN
iiclr-17757	1075	12	by	by	ADP
iiclr-17757	1075	13	the	the	DET
iiclr-17757	1075	14	other	other	ADJ
iiclr-17757	1075	15	party	party	NOUN
iiclr-17757	1075	16	in	in	ADP
iiclr-17757	1075	17	any	any	DET
iiclr-17757	1075	18	administrative	administrative	ADJ
iiclr-17757	1075	19	or	or	CCONJ
iiclr-17757	1075	20	judicial	judicial	ADJ
iiclr-17757	1075	21	proceeding	proceeding	NOUN
iiclr-17757	1075	22	for	for	ADP
iiclr-17757	1075	23	the	the	DET
iiclr-17757	1075	24	taxable	taxable	ADJ
iiclr-17757	1075	25	years	year	NOUN
iiclr-17757	1075	26	for	for	ADP
iiclr-17757	1075	27	which	which	PRON
iiclr-17757	1075	28	the	the	DET
iiclr-17757	1075	29	apa	apa	PROPN
iiclr-17757	1075	30	was	be	AUX
iiclr-17757	1075	31	requested	request	VERB
iiclr-17757	1075	32	or	or	CCONJ
iiclr-17757	1075	33	executed	execute	VERB
iiclr-17757	1075	34	.	.	PUNCT
iiclr-17757	1075	35	'	'	PUNCT
iiclr-17757	1076	1	h.	h.	PROPN
iiclr-17757	1076	2	administering	administer	VERB
iiclr-17757	1076	3	the	the	DET
iiclr-17757	1076	4	apa	apa	PROPN
iiclr-17757	1076	5	the	the	DET
iiclr-17757	1076	6	taxpayer	taxpayer	NOUN
iiclr-17757	1076	7	must	must	AUX
iiclr-17757	1076	8	file	file	VERB
iiclr-17757	1076	9	an	an	DET
iiclr-17757	1076	10	annual	annual	ADJ
iiclr-17757	1076	11	report	report	NOUN
iiclr-17757	1076	12	that	that	PRON
iiclr-17757	1076	13	describes	describe	VERB
iiclr-17757	1076	14	actual	actual	ADJ
iiclr-17757	1076	15	operations	operation	NOUN
iiclr-17757	1076	16	for	for	ADP
iiclr-17757	1076	17	the	the	DET
iiclr-17757	1076	18	year	year	NOUN
iiclr-17757	1076	19	and	and	CCONJ
iiclr-17757	1076	20	demonstrate	demonstrate	VERB
iiclr-17757	1076	21	good	good	ADJ
iiclr-17757	1076	22	faith	faith	NOUN
iiclr-17757	1076	23	compliance	compliance	NOUN
iiclr-17757	1076	24	with	with	ADP
iiclr-17757	1076	25	the	the	DET
iiclr-17757	1076	26	apa	apa	PROPN
iiclr-17757	1076	27	for	for	ADP
iiclr-17757	1076	28	each	each	DET
iiclr-17757	1076	29	year	year	NOUN
iiclr-17757	1076	30	covered	cover	VERB
iiclr-17757	1076	31	by	by	ADP
iiclr-17757	1076	32	the	the	DET
iiclr-17757	1076	33	agreement	agreement	NOUN
iiclr-17757	1076	34	.	.	PUNCT
iiclr-17757	1077	1	8	8	NUM
iiclr-17757	1077	2	'	'	PUNCT
iiclr-17757	1077	3	this	this	DET
iiclr-17757	1077	4	report	report	NOUN
iiclr-17757	1077	5	must	must	AUX
iiclr-17757	1077	6	describe	describe	VERB
iiclr-17757	1077	7	requests	request	NOUN
iiclr-17757	1077	8	to	to	PART
iiclr-17757	1077	9	renew	renew	VERB
iiclr-17757	1077	10	,	,	PUNCT
iiclr-17757	1077	11	modify	modify	VERB
iiclr-17757	1077	12	or	or	CCONJ
iiclr-17757	1077	13	cancel	cancel	VERB
iiclr-17757	1077	14	the	the	DET
iiclr-17757	1077	15	apa	apa	NOUN
iiclr-17757	1077	16	;	;	PUNCT
iiclr-17757	1077	17	explain	explain	VERB
iiclr-17757	1077	18	any	any	DET
iiclr-17757	1077	19	compensating	compensating	NOUN
iiclr-17757	1077	20	adjustments	adjustment	NOUN
iiclr-17757	1077	21	;	;	PUNCT
iiclr-17757	1077	22	'	'	PUNCT
iiclr-17757	1077	23	and	and	CCONJ
iiclr-17757	1077	24	detail	detail	VERB
iiclr-17757	1077	25	all	all	DET
iiclr-17757	1077	26	items	item	NOUN
iiclr-17757	1077	27	required	require	VERB
iiclr-17757	1077	28	by	by	ADP
iiclr-17757	1077	29	the	the	DET
iiclr-17757	1077	30	apa	apa	PROPN
iiclr-17757	1077	31	.	.	PUNCT
iiclr-17757	1077	32	'	'	PUNCT
iiclr-17757	1078	1	2	2	NUM
iiclr-17757	1078	2	if	if	SCONJ
iiclr-17757	1078	3	a	a	DET
iiclr-17757	1078	4	taxpayer	taxpayer	NOUN
iiclr-17757	1078	5	party	party	NOUN
iiclr-17757	1078	6	to	to	ADP
iiclr-17757	1078	7	an	an	DET
iiclr-17757	1078	8	apa	apa	PROPN
iiclr-17757	1078	9	is	be	AUX
iiclr-17757	1078	10	audited	audit	VERB
iiclr-17757	1078	11	for	for	ADP
iiclr-17757	1078	12	a	a	DET
iiclr-17757	1078	13	tax	tax	NOUN
iiclr-17757	1078	14	year	year	NOUN
iiclr-17757	1078	15	covered	cover	VERB
iiclr-17757	1078	16	by	by	ADP
iiclr-17757	1078	17	the	the	DET
iiclr-17757	1078	18	agreement	agreement	NOUN
iiclr-17757	1078	19	,	,	PUNCT
iiclr-17757	1078	20	the	the	DET
iiclr-17757	1078	21	examination	examination	NOUN
iiclr-17757	1078	22	is	be	AUX
iiclr-17757	1078	23	limited	limit	VERB
iiclr-17757	1078	24	to	to	ADP
iiclr-17757	1078	25	a	a	DET
iiclr-17757	1078	26	review	review	NOUN
iiclr-17757	1078	27	of	of	ADP
iiclr-17757	1078	28	the	the	DET
iiclr-17757	1078	29	taxpayer	taxpayer	NOUN
iiclr-17757	1078	30	's	's	PART
iiclr-17757	1078	31	good	good	ADJ
iiclr-17757	1078	32	faith	faith	NOUN
iiclr-17757	1078	33	compliance	compliance	NOUN
iiclr-17757	1078	34	with	with	ADP
iiclr-17757	1078	35	the	the	DET
iiclr-17757	1078	36	terms	term	NOUN
iiclr-17757	1078	37	and	and	CCONJ
iiclr-17757	1078	38	conditions	condition	NOUN
iiclr-17757	1078	39	of	of	ADP
iiclr-17757	1078	40	the	the	DET
iiclr-17757	1078	41	apa	apa	PROPN
iiclr-17757	1078	42	;	;	PUNCT
iiclr-17757	1078	43	whether	whether	SCONJ
iiclr-17757	1078	44	the	the	DET
iiclr-17757	1078	45	taxpayer	taxpayer	NOUN
iiclr-17757	1078	46	's	's	PART
iiclr-17757	1078	47	material	material	NOUN
iiclr-17757	1078	48	representations	representation	NOUN
iiclr-17757	1078	49	in	in	ADP
iiclr-17757	1078	50	the	the	DET
iiclr-17757	1078	51	apa	apa	PROPN
iiclr-17757	1078	52	and	and	CCONJ
iiclr-17757	1078	53	the	the	DET
iiclr-17757	1078	54	annual	annual	ADJ
iiclr-17757	1078	55	reports	report	NOUN
iiclr-17757	1078	56	are	be	AUX
iiclr-17757	1078	57	valid	valid	ADJ
iiclr-17757	1078	58	and	and	CCONJ
iiclr-17757	1078	59	accurate	accurate	ADJ
iiclr-17757	1078	60	;	;	PUNCT
iiclr-17757	1078	61	whether	whether	SCONJ
iiclr-17757	1078	62	supporting	support	VERB
iiclr-17757	1078	63	data	datum	NOUN
iiclr-17757	1078	64	and	and	CCONJ
iiclr-17757	1078	65	computations	computation	NOUN
iiclr-17757	1078	66	used	use	VERB
iiclr-17757	1078	67	to	to	PART
iiclr-17757	1078	68	apply	apply	VERB
iiclr-17757	1078	69	the	the	DET
iiclr-17757	1078	70	tpm	tpm	PROPN
iiclr-17757	1078	71	were	be	AUX
iiclr-17757	1078	72	materially	materially	ADV
iiclr-17757	1078	73	accurate	accurate	ADJ
iiclr-17757	1078	74	;	;	PUNCT
iiclr-17757	1078	75	whether	whether	SCONJ
iiclr-17757	1078	76	the	the	DET
iiclr-17757	1078	77	critical	critical	ADJ
iiclr-17757	1078	78	assumptions	assumption	NOUN
iiclr-17757	1078	79	underlying	underlie	VERB
iiclr-17757	1078	80	the	the	DET
iiclr-17757	1078	81	apa	apa	PROPN
iiclr-17757	1078	82	are	be	AUX
iiclr-17757	1078	83	valid	valid	ADJ
iiclr-17757	1078	84	;	;	PUNCT
iiclr-17757	1078	85	and	and	CCONJ
iiclr-17757	1078	86	whether	whether	SCONJ
iiclr-17757	1078	87	the	the	DET
iiclr-17757	1078	88	taxpayer	taxpayer	NOUN
iiclr-17757	1078	89	has	have	AUX
iiclr-17757	1078	90	consistently	consistently	ADV
iiclr-17757	1078	91	applied	apply	VERB
iiclr-17757	1078	92	the	the	DET
iiclr-17757	1078	93	tpm	tpm	PROPN
iiclr-17757	1078	94	and	and	CCONJ
iiclr-17757	1078	95	met	meet	VERB
iiclr-17757	1078	96	the	the	DET
iiclr-17757	1078	97	critical	critical	ADJ
iiclr-17757	1078	98	assumptions	assumption	NOUN
iiclr-17757	1078	99	.	.	PUNCT
iiclr-17757	1079	1	83	83	NUM
iiclr-17757	1079	2	information	information	NOUN
iiclr-17757	1079	3	was	be	AUX
iiclr-17757	1079	4	also	also	ADV
iiclr-17757	1079	5	included	include	VERB
iiclr-17757	1079	6	in	in	ADP
iiclr-17757	1079	7	the	the	DET
iiclr-17757	1079	8	apa	apa	PROPN
iiclr-17757	1079	9	process	process	NOUN
iiclr-17757	1079	10	.	.	PUNCT
iiclr-17757	1080	1	see	see	VERB
iiclr-17757	1080	2	i	i	PRON
iiclr-17757	1080	3	d.	d.	PROPN
iiclr-17757	1080	4	see	see	VERB
iiclr-17757	1080	5	supra	supra	PROPN
iiclr-17757	1080	6	note	note	PROPN
iiclr-17757	1080	7	162	162	NUM
iiclr-17757	1080	8	and	and	CCONJ
iiclr-17757	1080	9	accompanying	accompany	VERB
iiclr-17757	1080	10	text	text	NOUN
iiclr-17757	1080	11	.	.	PUNCT
iiclr-17757	1081	1	179	179	NUM
iiclr-17757	1081	2	.	.	PUNCT
iiclr-17757	1082	1	see	see	AUX
iiclr-17757	1082	2	rev	rev	PROPN
iiclr-17757	1082	3	.	.	PROPN
iiclr-17757	1082	4	proc	proc	PROPN
iiclr-17757	1082	5	.	.	PUNCT
iiclr-17757	1083	1	96	96	NUM
iiclr-17757	1083	2	-	-	SYM
iiclr-17757	1083	3	53	53	NUM
iiclr-17757	1083	4	§	§	PROPN
iiclr-17757	1083	5	10.05	10.05	NUM
iiclr-17757	1083	6	,	,	PUNCT
iiclr-17757	1083	7	1996	1996	NUM
iiclr-17757	1083	8	-	-	SYM
iiclr-17757	1083	9	1	1	NUM
iiclr-17757	1083	10	c.b	c.b	PROPN
iiclr-17757	1083	11	.	.	PROPN
iiclr-17757	1083	12	375	375	NUM
iiclr-17757	1083	13	.	.	PUNCT
iiclr-17757	1083	14	note	note	VERB
iiclr-17757	1083	15	that	that	SCONJ
iiclr-17757	1083	16	this	this	DET
iiclr-17757	1083	17	restriction	restriction	NOUN
iiclr-17757	1083	18	does	do	AUX
iiclr-17757	1083	19	not	not	PART
iiclr-17757	1083	20	prevent	prevent	VERB
iiclr-17757	1083	21	discovery	discovery	NOUN
iiclr-17757	1083	22	,	,	PUNCT
iiclr-17757	1083	23	use	use	NOUN
iiclr-17757	1083	24	,	,	PUNCT
iiclr-17757	1083	25	or	or	CCONJ
iiclr-17757	1083	26	admissibility	admissibility	NOUN
iiclr-17757	1083	27	of	of	ADP
iiclr-17757	1083	28	non	non	ADJ
iiclr-17757	1083	29	-	-	ADJ
iiclr-17757	1083	30	factual	factual	ADJ
iiclr-17757	1083	31	material	material	NOUN
iiclr-17757	1083	32	otherwise	otherwise	ADV
iiclr-17757	1083	33	discoverable	discoverable	ADV
iiclr-17757	1083	34	or	or	CCONJ
iiclr-17757	1083	35	obtained	obtain	VERB
iiclr-17757	1083	36	other	other	ADJ
iiclr-17757	1083	37	than	than	ADP
iiclr-17757	1083	38	in	in	ADP
iiclr-17757	1083	39	the	the	DET
iiclr-17757	1083	40	apa	apa	PROPN
iiclr-17757	1083	41	process	process	NOUN
iiclr-17757	1083	42	because	because	SCONJ
iiclr-17757	1083	43	similar	similar	ADJ
iiclr-17757	1083	44	material	material	NOUN
iiclr-17757	1083	45	was	be	AUX
iiclr-17757	1083	46	also	also	ADV
iiclr-17757	1083	47	included	include	VERB
iiclr-17757	1083	48	in	in	ADP
iiclr-17757	1083	49	the	the	DET
iiclr-17757	1083	50	apa	apa	PROPN
iiclr-17757	1083	51	process	process	NOUN
iiclr-17757	1083	52	.	.	PUNCT
iiclr-17757	1084	1	see	see	VERB
iiclr-17757	1084	2	i	i	PRON
iiclr-17757	1084	3	d.	d.	PROPN
iiclr-17757	1084	4	180	180	NUM
iiclr-17757	1084	5	.	.	PUNCT
iiclr-17757	1085	1	see	see	AUX
iiclr-17757	1085	2	rev	rev	PROPN
iiclr-17757	1085	3	.	.	PROPN
iiclr-17757	1085	4	proc	proc	PROPN
iiclr-17757	1085	5	.	.	PUNCT
iiclr-17757	1086	1	96	96	NUM
iiclr-17757	1086	2	-	-	SYM
iiclr-17757	1086	3	53	53	NUM
iiclr-17757	1086	4	§	§	PROPN
iiclr-17757	1086	5	11.01(1	11.01(1	NUM
iiclr-17757	1086	6	)	)	PUNCT
iiclr-17757	1086	7	,	,	PUNCT
iiclr-17757	1086	8	1996	1996	NUM
iiclr-17757	1086	9	-	-	SYM
iiclr-17757	1086	10	1	1	NUM
iiclr-17757	1086	11	c.b	c.b	PROPN
iiclr-17757	1086	12	.	.	PROPN
iiclr-17757	1086	13	375	375	NUM
iiclr-17757	1086	14	.	.	PUNCT
iiclr-17757	1087	1	181	181	NUM
iiclr-17757	1087	2	.	.	PUNCT
iiclr-17757	1088	1	see	see	VERB
iiclr-17757	1088	2	i	i	PRON
iiclr-17757	1088	3	d.	d.	PROPN
iiclr-17757	1088	4	"	"	PUNCT
iiclr-17757	1088	5	compensating	compensate	VERB
iiclr-17757	1088	6	adjustments	adjustment	NOUN
iiclr-17757	1088	7	"	"	PUNCT
iiclr-17757	1088	8	are	be	AUX
iiclr-17757	1088	9	adjustments	adjustment	NOUN
iiclr-17757	1088	10	made	make	VERB
iiclr-17757	1088	11	by	by	ADP
iiclr-17757	1088	12	the	the	DET
iiclr-17757	1088	13	taxpayer	taxpayer	NOUN
iiclr-17757	1088	14	and	and	CCONJ
iiclr-17757	1088	15	its	its	PRON
iiclr-17757	1088	16	related	related	ADJ
iiclr-17757	1088	17	foreign	foreign	ADJ
iiclr-17757	1088	18	entity	entity	NOUN
iiclr-17757	1088	19	when	when	SCONJ
iiclr-17757	1088	20	the	the	DET
iiclr-17757	1088	21	results	result	NOUN
iiclr-17757	1088	22	of	of	ADP
iiclr-17757	1088	23	applying	apply	VERB
iiclr-17757	1088	24	the	the	DET
iiclr-17757	1088	25	tpm	tpm	PROPN
iiclr-17757	1088	26	differ	differ	VERB
iiclr-17757	1088	27	from	from	ADP
iiclr-17757	1088	28	those	those	PRON
iiclr-17757	1088	29	contemplated	contemplate	VERB
iiclr-17757	1088	30	by	by	ADP
iiclr-17757	1088	31	the	the	DET
iiclr-17757	1088	32	apa	apa	PROPN
iiclr-17757	1088	33	.	.	PROPN
iiclr-17757	1088	34	rev	rev	PROPN
iiclr-17757	1088	35	.	.	PROPN
iiclr-17757	1088	36	proc	proc	PROPN
iiclr-17757	1088	37	.	.	PUNCT
iiclr-17757	1089	1	96	96	NUM
iiclr-17757	1089	2	-	-	SYM
iiclr-17757	1089	3	53	53	NUM
iiclr-17757	1089	4	§	§	PROPN
iiclr-17757	1089	5	11.02(1	11.02(1	NOUN
iiclr-17757	1089	6	)	)	PUNCT
iiclr-17757	1089	7	,	,	PUNCT
iiclr-17757	1089	8	1996	1996	NUM
iiclr-17757	1089	9	-	-	SYM
iiclr-17757	1089	10	1	1	NUM
iiclr-17757	1089	11	c.b	c.b	PROPN
iiclr-17757	1089	12	.	.	PROPN
iiclr-17757	1089	13	375	375	NUM
iiclr-17757	1089	14	.	.	PUNCT
iiclr-17757	1090	1	a	a	DET
iiclr-17757	1090	2	compensating	compensating	NOUN
iiclr-17757	1090	3	adjustment	adjustment	NOUN
iiclr-17757	1090	4	is	be	AUX
iiclr-17757	1090	5	appropriate	appropriate	ADJ
iiclr-17757	1090	6	when	when	SCONJ
iiclr-17757	1090	7	an	an	DET
iiclr-17757	1090	8	apa	apa	PROPN
iiclr-17757	1090	9	provides	provide	VERB
iiclr-17757	1090	10	a	a	DET
iiclr-17757	1090	11	range	range	NOUN
iiclr-17757	1090	12	of	of	ADP
iiclr-17757	1090	13	expected	expect	VERB
iiclr-17757	1090	14	operating	operating	NOUN
iiclr-17757	1090	15	results	result	NOUN
iiclr-17757	1090	16	and	and	CCONJ
iiclr-17757	1090	17	the	the	DET
iiclr-17757	1090	18	actual	actual	ADJ
iiclr-17757	1090	19	operating	operating	NOUN
iiclr-17757	1090	20	results	result	NOUN
iiclr-17757	1090	21	are	be	AUX
iiclr-17757	1090	22	outside	outside	ADP
iiclr-17757	1090	23	that	that	DET
iiclr-17757	1090	24	range	range	NOUN
iiclr-17757	1090	25	but	but	CCONJ
iiclr-17757	1090	26	within	within	ADP
iiclr-17757	1090	27	the	the	DET
iiclr-17757	1090	28	limits	limit	NOUN
iiclr-17757	1090	29	specified	specify	VERB
iiclr-17757	1090	30	in	in	ADP
iiclr-17757	1090	31	the	the	DET
iiclr-17757	1090	32	apa	apa	PROPN
iiclr-17757	1090	33	.	.	PROPN
iiclr-17757	1091	1	see	see	VERB
iiclr-17757	1091	2	i	i	PRON
iiclr-17757	1091	3	d.	d.	PROPN
iiclr-17757	1091	4	the	the	DET
iiclr-17757	1091	5	apa	apa	PROPN
iiclr-17757	1091	6	may	may	AUX
iiclr-17757	1091	7	allow	allow	VERB
iiclr-17757	1091	8	the	the	DET
iiclr-17757	1091	9	parties	party	NOUN
iiclr-17757	1091	10	to	to	PART
iiclr-17757	1091	11	make	make	VERB
iiclr-17757	1091	12	a	a	DET
iiclr-17757	1091	13	compensating	compensating	NOUN
iiclr-17757	1091	14	adjustment	adjustment	NOUN
iiclr-17757	1091	15	to	to	PART
iiclr-17757	1091	16	bring	bring	VERB
iiclr-17757	1091	17	the	the	DET
iiclr-17757	1091	18	results	result	NOUN
iiclr-17757	1091	19	to	to	ADP
iiclr-17757	1091	20	an	an	DET
iiclr-17757	1091	21	agreed	agree	VERB
iiclr-17757	1091	22	upon	upon	SCONJ
iiclr-17757	1091	23	point	point	NOUN
iiclr-17757	1091	24	within	within	ADP
iiclr-17757	1091	25	the	the	DET
iiclr-17757	1091	26	described	describe	VERB
iiclr-17757	1091	27	range	range	NOUN
iiclr-17757	1091	28	.	.	PUNCT
iiclr-17757	1092	1	see	see	VERB
iiclr-17757	1092	2	i	i	PRON
iiclr-17757	1092	3	d.	d.	PROPN
iiclr-17757	1092	4	see	see	VERB
iiclr-17757	1092	5	rev	rev	PROPN
iiclr-17757	1092	6	.	.	PROPN
iiclr-17757	1092	7	proc	proc	PROPN
iiclr-17757	1092	8	.	.	PUNCT
iiclr-17757	1093	1	96	96	NUM
iiclr-17757	1093	2	-	-	SYM
iiclr-17757	1093	3	53	53	NUM
iiclr-17757	1093	4	§	§	PROPN
iiclr-17757	1093	5	11.02(2)-(5	11.02(2)-(5	NUM
iiclr-17757	1093	6	)	)	PUNCT
iiclr-17757	1093	7	,	,	PUNCT
iiclr-17757	1093	8	1996	1996	NUM
iiclr-17757	1093	9	-	-	SYM
iiclr-17757	1093	10	1	1	NUM
iiclr-17757	1093	11	c.b	c.b	PROPN
iiclr-17757	1093	12	.	.	PROPN
iiclr-17757	1093	13	375	375	NUM
iiclr-17757	1093	14	for	for	ADP
iiclr-17757	1093	15	further	further	ADJ
iiclr-17757	1093	16	discussion	discussion	NOUN
iiclr-17757	1093	17	of	of	ADP
iiclr-17757	1093	18	compensating	compensate	VERB
iiclr-17757	1093	19	adjustments	adjustment	NOUN
iiclr-17757	1093	20	.	.	PUNCT
iiclr-17757	1094	1	182	182	NUM
iiclr-17757	1094	2	.	.	PUNCT
iiclr-17757	1095	1	see	see	VERB
iiclr-17757	1095	2	rev	rev	PROPN
iiclr-17757	1095	3	.	.	PROPN
iiclr-17757	1095	4	proc	proc	PROPN
iiclr-17757	1095	5	.	.	PUNCT
iiclr-17757	1096	1	96	96	NUM
iiclr-17757	1096	2	-	-	SYM
iiclr-17757	1096	3	53	53	NUM
iiclr-17757	1096	4	§	§	PROPN
iiclr-17757	1096	5	11.01(1	11.01(1	NUM
iiclr-17757	1096	6	)	)	PUNCT
iiclr-17757	1096	7	,	,	PUNCT
iiclr-17757	1096	8	1996	1996	NUM
iiclr-17757	1096	9	-	-	SYM
iiclr-17757	1096	10	1	1	NUM
iiclr-17757	1096	11	c.b	c.b	PROPN
iiclr-17757	1096	12	.	.	PROPN
iiclr-17757	1096	13	375	375	NUM
iiclr-17757	1096	14	.	.	NOUN
iiclr-17757	1096	15	183	183	NUM
iiclr-17757	1096	16	.	.	PUNCT
iiclr-17757	1097	1	see	see	VERB
iiclr-17757	1097	2	rev	rev	PROPN
iiclr-17757	1097	3	.	.	PROPN
iiclr-17757	1097	4	proc	proc	PROPN
iiclr-17757	1097	5	.	.	PUNCT
iiclr-17757	1098	1	96	96	NUM
iiclr-17757	1098	2	-	-	SYM
iiclr-17757	1098	3	53	53	NUM
iiclr-17757	1098	4	§	§	PROPN
iiclr-17757	1098	5	11.03(l)-(2	11.03(l)-(2	PROPN
iiclr-17757	1098	6	)	)	PUNCT
iiclr-17757	1098	7	,	,	PUNCT
iiclr-17757	1098	8	1996	1996	NUM
iiclr-17757	1098	9	-	-	SYM
iiclr-17757	1098	10	1	1	NUM
iiclr-17757	1098	11	c.b	c.b	PROPN
iiclr-17757	1098	12	.	.	PROPN
iiclr-17757	1098	13	375	375	NUM
iiclr-17757	1098	14	.	.	PUNCT
iiclr-17757	1099	1	if	if	SCONJ
iiclr-17757	1099	2	the	the	DET
iiclr-17757	1099	3	district	district	NOUN
iiclr-17757	1099	4	director	director	NOUN
iiclr-17757	1099	5	finds	find	VERB
iiclr-17757	1099	6	these	these	DET
iiclr-17757	1099	7	requirements	requirement	NOUN
iiclr-17757	1099	8	have	have	AUX
iiclr-17757	1099	9	not	not	PART
iiclr-17757	1099	10	been	be	AUX
iiclr-17757	1099	11	met	meet	VERB
iiclr-17757	1099	12	then	then	ADV
iiclr-17757	1099	13	the	the	DET
iiclr-17757	1099	14	issue	issue	NOUN
iiclr-17757	1099	15	will	will	AUX
iiclr-17757	1099	16	be	be	AUX
iiclr-17757	1099	17	submitted	submit	VERB
iiclr-17757	1099	18	to	to	ADP
iiclr-17757	1099	19	the	the	DET
iiclr-17757	1099	20	associate	associate	ADJ
iiclr-17757	1099	21	chief	chief	ADJ
iiclr-17757	1099	22	counsel	counsel	NOUN
iiclr-17757	1099	23	(	(	PUNCT
iiclr-17757	1099	24	international	international	ADJ
iiclr-17757	1099	25	)	)	PUNCT
iiclr-17757	1099	26	,	,	PUNCT
iiclr-17757	1099	27	who	who	PRON
iiclr-17757	1099	28	will	will	AUX
iiclr-17757	1099	29	continue	continue	VERB
iiclr-17757	1099	30	to	to	PART
iiclr-17757	1099	31	apply	apply	VERB
iiclr-17757	1099	32	the	the	DET
iiclr-17757	1099	33	apa	apa	PROPN
iiclr-17757	1099	34	or	or	CCONJ
iiclr-17757	1099	35	revoke	revoke	VERB
iiclr-17757	1099	36	,	,	PUNCT
iiclr-17757	1099	37	cancel	cancel	VERB
iiclr-17757	1099	38	,	,	PUNCT
iiclr-17757	1099	39	or	or	CCONJ
iiclr-17757	1099	40	revise	revise	VERB
iiclr-17757	1099	41	it	it	PRON
iiclr-17757	1099	42	.	.	PUNCT
iiclr-17757	1100	1	see	see	VERB
iiclr-17757	1100	2	i	i	PRON
iiclr-17757	1100	3	d.	d.	PROPN
iiclr-17757	1100	4	§	§	PROPN
iiclr-17757	1100	5	11.03(3	11.03(3	NUM
iiclr-17757	1100	6	)	)	PUNCT
iiclr-17757	1100	7	.	.	PUNCT
iiclr-17757	1101	1	see	see	VERB
iiclr-17757	1101	2	infra	infra	NOUN
iiclr-17757	1101	3	notes	note	VERB
iiclr-17757	1101	4	184	184	NUM
iiclr-17757	1101	5	-	-	SYM
iiclr-17757	1101	6	187	187	NUM
iiclr-17757	1101	7	and	and	CCONJ
iiclr-17757	1101	8	accompanying	accompany	VERB
iiclr-17757	1101	9	text	text	NOUN
iiclr-17757	1101	10	(	(	PUNCT
iiclr-17757	1101	11	revision	revision	NOUN
iiclr-17757	1101	12	)	)	PUNCT
iiclr-17757	1101	13	;	;	PUNCT
iiclr-17757	1101	14	notes	note	VERB
iiclr-17757	1101	15	188	188	NUM
iiclr-17757	1101	16	-	-	SYM
iiclr-17757	1101	17	193	193	NUM
iiclr-17757	1101	18	and	and	CCONJ
iiclr-17757	1101	19	accompanying	accompany	VERB
iiclr-17757	1101	20	text	text	NOUN
iiclr-17757	1101	21	(	(	PUNCT
iiclr-17757	1101	22	cancellation	cancellation	NOUN
iiclr-17757	1101	23	)	)	PUNCT
iiclr-17757	1101	24	;	;	PUNCT
iiclr-17757	1101	25	notes	note	VERB
iiclr-17757	1101	26	194	194	NUM
iiclr-17757	1101	27	-	-	SYM
iiclr-17757	1101	28	196	196	NUM
iiclr-17757	1101	29	and	and	CCONJ
iiclr-17757	1101	30	accompanying	accompany	VERB
iiclr-17757	1101	31	text	text	NOUN
iiclr-17757	1101	32	(	(	PUNCT
iiclr-17757	1101	33	revocation	revocation	NOUN
iiclr-17757	1101	34	)	)	PUNCT
iiclr-17757	1101	35	;	;	PUNCT
iiclr-17757	1101	36	and	and	CCONJ
iiclr-17757	1101	37	notes	note	VERB
iiclr-17757	1101	38	197	197	NUM
iiclr-17757	1101	39	-	-	SYM
iiclr-17757	1101	40	198	198	NUM
iiclr-17757	1101	41	and	and	CCONJ
iiclr-17757	1101	42	accompanying	accompany	VERB
iiclr-17757	1101	43	text	text	NOUN
iiclr-17757	1101	44	(	(	PUNCT
iiclr-17757	1101	45	renewal	renewal	NOUN
iiclr-17757	1101	46	)	)	PUNCT
iiclr-17757	1101	47	.	.	PUNCT
iiclr-17757	1102	1	[	[	X
iiclr-17757	1102	2	vol	vol	NOUN
iiclr-17757	1102	3	.	.	PUNCT
iiclr-17757	1103	1	13:1	13:1	NUM
iiclr-17757	1103	2	all	all	PRON
iiclr-17757	1103	3	's	be	AUX
iiclr-17757	1103	4	fair	fair	ADJ
iiclr-17757	1103	5	in	in	ADP
iiclr-17757	1103	6	love	love	NOUN
iiclr-17757	1103	7	,	,	PUNCT
iiclr-17757	1103	8	war	war	NOUN
iiclr-17757	1103	9	,	,	PUNCT
iiclr-17757	1103	10	and	and	CCONJ
iiclr-17757	1103	11	taxes	taxis	NOUN
iiclr-17757	1103	12	l	l	NOUN
iiclr-17757	1103	13	revision	revision	NOUN
iiclr-17757	1103	14	,	,	PUNCT
iiclr-17757	1103	15	cancellation	cancellation	NOUN
iiclr-17757	1103	16	,	,	PUNCT
iiclr-17757	1103	17	revocation	revocation	NOUN
iiclr-17757	1103	18	,	,	PUNCT
iiclr-17757	1103	19	and	and	CCONJ
iiclr-17757	1103	20	renewal	renewal	NOUN
iiclr-17757	1103	21	of	of	ADP
iiclr-17757	1103	22	an	an	DET
iiclr-17757	1103	23	apa	apa	PROPN
iiclr-17757	1103	24	if	if	SCONJ
iiclr-17757	1103	25	a	a	DET
iiclr-17757	1103	26	critical	critical	ADJ
iiclr-17757	1103	27	assumption	assumption	NOUN
iiclr-17757	1103	28	has	have	AUX
iiclr-17757	1103	29	not	not	PART
iiclr-17757	1103	30	been	be	AUX
iiclr-17757	1103	31	met	meet	VERB
iiclr-17757	1103	32	or	or	CCONJ
iiclr-17757	1103	33	there	there	PRON
iiclr-17757	1103	34	has	have	AUX
iiclr-17757	1103	35	been	be	AUX
iiclr-17757	1103	36	a	a	DET
iiclr-17757	1103	37	change	change	NOUN
iiclr-17757	1103	38	in	in	ADP
iiclr-17757	1103	39	the	the	DET
iiclr-17757	1103	40	law	law	NOUN
iiclr-17757	1103	41	or	or	CCONJ
iiclr-17757	1103	42	applicable	applicable	ADJ
iiclr-17757	1103	43	treaty	treaty	NOUN
iiclr-17757	1103	44	,	,	PUNCT
iiclr-17757	1103	45	'	'	PUNCT
iiclr-17757	1103	46	"	"	PUNCT
iiclr-17757	1103	47	an	an	DET
iiclr-17757	1103	48	affected	affect	VERB
iiclr-17757	1103	49	apa	apa	PROPN
iiclr-17757	1103	50	must	must	AUX
iiclr-17757	1103	51	either	either	CCONJ
iiclr-17757	1103	52	be	be	AUX
iiclr-17757	1103	53	revised	revise	VERB
iiclr-17757	1103	54	by	by	ADP
iiclr-17757	1103	55	the	the	DET
iiclr-17757	1103	56	parties	party	NOUN
iiclr-17757	1103	57	or	or	CCONJ
iiclr-17757	1103	58	cancelled	cancel	VERB
iiclr-17757	1103	59	.	.	PUNCT
iiclr-17757	1104	1	'85	'85	NUM
iiclr-17757	1104	2	if	if	SCONJ
iiclr-17757	1104	3	the	the	DET
iiclr-17757	1104	4	irs	irs	PROPN
iiclr-17757	1104	5	and	and	CCONJ
iiclr-17757	1104	6	the	the	DET
iiclr-17757	1104	7	taxpayer	taxpayer	NOUN
iiclr-17757	1104	8	revise	revise	VERB
iiclr-17757	1104	9	an	an	DET
iiclr-17757	1104	10	apa	apa	NOUN
iiclr-17757	1104	11	that	that	PRON
iiclr-17757	1104	12	has	have	AUX
iiclr-17757	1104	13	been	be	AUX
iiclr-17757	1104	14	subject	subject	ADJ
iiclr-17757	1104	15	to	to	ADP
iiclr-17757	1104	16	competent	competent	ADJ
iiclr-17757	1104	17	authority	authority	NOUN
iiclr-17757	1104	18	agreement	agreement	NOUN
iiclr-17757	1104	19	,	,	PUNCT
iiclr-17757	1104	20	the	the	DET
iiclr-17757	1104	21	irs	irs	PROPN
iiclr-17757	1104	22	will	will	AUX
iiclr-17757	1104	23	seek	seek	VERB
iiclr-17757	1104	24	the	the	DET
iiclr-17757	1104	25	consent	consent	NOUN
iiclr-17757	1104	26	of	of	ADP
iiclr-17757	1104	27	the	the	DET
iiclr-17757	1104	28	foreign	foreign	ADJ
iiclr-17757	1104	29	competent	competent	ADJ
iiclr-17757	1104	30	authority	authority	NOUN
iiclr-17757	1104	31	to	to	ADP
iiclr-17757	1104	32	the	the	DET
iiclr-17757	1104	33	revised	revise	VERB
iiclr-17757	1104	34	apa	apa	PROPN
iiclr-17757	1104	35	.	.	PROPN
iiclr-17757	1104	36	6	6	NUM
iiclr-17757	1104	37	if	if	SCONJ
iiclr-17757	1104	38	the	the	DET
iiclr-17757	1104	39	foreign	foreign	ADJ
iiclr-17757	1104	40	competent	competent	ADJ
iiclr-17757	1104	41	authority	authority	NOUN
iiclr-17757	1104	42	refuses	refuse	VERB
iiclr-17757	1104	43	to	to	PART
iiclr-17757	1104	44	accept	accept	VERB
iiclr-17757	1104	45	the	the	DET
iiclr-17757	1104	46	revised	revise	VERB
iiclr-17757	1104	47	apa	apa	PROPN
iiclr-17757	1104	48	or	or	CCONJ
iiclr-17757	1104	49	the	the	DET
iiclr-17757	1104	50	competent	competent	ADJ
iiclr-17757	1104	51	authorities	authority	NOUN
iiclr-17757	1104	52	can	can	AUX
iiclr-17757	1104	53	not	not	PART
iiclr-17757	1104	54	agree	agree	VERB
iiclr-17757	1104	55	on	on	ADP
iiclr-17757	1104	56	a	a	DET
iiclr-17757	1104	57	revised	revised	ADJ
iiclr-17757	1104	58	apa	apa	PROPN
iiclr-17757	1104	59	,	,	PUNCT
iiclr-17757	1104	60	the	the	DET
iiclr-17757	1104	61	taxpayer	taxpayer	NOUN
iiclr-17757	1104	62	and	and	CCONJ
iiclr-17757	1104	63	the	the	DET
iiclr-17757	1104	64	irs	irs	PROPN
iiclr-17757	1104	65	may	may	AUX
iiclr-17757	1104	66	agree	agree	VERB
iiclr-17757	1104	67	to	to	PART
iiclr-17757	1104	68	continue	continue	VERB
iiclr-17757	1104	69	applying	apply	VERB
iiclr-17757	1104	70	the	the	DET
iiclr-17757	1104	71	existing	exist	VERB
iiclr-17757	1104	72	apa	apa	PROPN
iiclr-17757	1104	73	,	,	PUNCT
iiclr-17757	1104	74	to	to	PART
iiclr-17757	1104	75	apply	apply	VERB
iiclr-17757	1104	76	the	the	DET
iiclr-17757	1104	77	revised	revised	ADJ
iiclr-17757	1104	78	apa	apa	PROPN
iiclr-17757	1104	79	,	,	PUNCT
iiclr-17757	1104	80	to	to	PART
iiclr-17757	1104	81	further	far	ADV
iiclr-17757	1104	82	revise	revise	VERB
iiclr-17757	1104	83	the	the	DET
iiclr-17757	1104	84	apa	apa	PROPN
iiclr-17757	1104	85	,	,	PUNCT
iiclr-17757	1104	86	or	or	CCONJ
iiclr-17757	1104	87	to	to	PART
iiclr-17757	1104	88	cancel	cancel	VERB
iiclr-17757	1104	89	the	the	DET
iiclr-17757	1104	90	apa	apa	PROPN
iiclr-17757	1104	91	.	.	PROPN
iiclr-17757	1105	1	87	87	NUM
iiclr-17757	1106	1	the	the	DET
iiclr-17757	1106	2	associate	associate	ADJ
iiclr-17757	1106	3	chief	chief	ADJ
iiclr-17757	1106	4	counsel	counsel	NOUN
iiclr-17757	1106	5	(	(	PUNCT
iiclr-17757	1106	6	international	international	ADJ
iiclr-17757	1106	7	)	)	PUNCT
iiclr-17757	1106	8	may	may	AUX
iiclr-17757	1106	9	cancel	cancel	VERB
iiclr-17757	1106	10	the	the	DET
iiclr-17757	1106	11	apa	apa	PROPN
iiclr-17757	1106	12	for	for	ADP
iiclr-17757	1106	13	a	a	DET
iiclr-17757	1106	14	misrepresentation	misrepresentation	NOUN
iiclr-17757	1106	15	,	,	PUNCT
iiclr-17757	1106	16	mistake	mistake	NOUN
iiclr-17757	1106	17	or	or	CCONJ
iiclr-17757	1106	18	omission	omission	NOUN
iiclr-17757	1106	19	of	of	ADP
iiclr-17757	1106	20	material	material	ADJ
iiclr-17757	1106	21	fact	fact	NOUN
iiclr-17757	1106	22	,	,	PUNCT
iiclr-17757	1106	23	or	or	CCONJ
iiclr-17757	1106	24	lack	lack	NOUN
iiclr-17757	1106	25	of	of	ADP
iiclr-17757	1106	26	good	good	ADJ
iiclr-17757	1106	27	faith	faith	NOUN
iiclr-17757	1106	28	compliance'88	compliance'88	NOUN
iiclr-17757	1106	29	with	with	ADP
iiclr-17757	1106	30	the	the	DET
iiclr-17757	1106	31	terms	term	NOUN
iiclr-17757	1106	32	and	and	CCONJ
iiclr-17757	1106	33	conditions	condition	NOUN
iiclr-17757	1106	34	of	of	ADP
iiclr-17757	1106	35	the	the	DET
iiclr-17757	1106	36	apa	apa	PROPN
iiclr-17757	1106	37	.	.	PROPN
iiclr-17757	1106	38	9	9	NUM
iiclr-17757	1106	39	"	"	PUNCT
iiclr-17757	1106	40	material	material	NOUN
iiclr-17757	1106	41	facts	fact	NOUN
iiclr-17757	1106	42	are	be	AUX
iiclr-17757	1106	43	those	those	PRON
iiclr-17757	1106	44	that	that	PRON
iiclr-17757	1106	45	,	,	PUNCT
iiclr-17757	1106	46	if	if	SCONJ
iiclr-17757	1106	47	known	know	VERB
iiclr-17757	1106	48	by	by	ADP
iiclr-17757	1106	49	the	the	DET
iiclr-17757	1106	50	[	[	X
iiclr-17757	1106	51	irs	irs	PROPN
iiclr-17757	1106	52	]	]	X
iiclr-17757	1106	53	,	,	PUNCT
iiclr-17757	1106	54	would	would	AUX
iiclr-17757	1106	55	have	have	AUX
iiclr-17757	1106	56	resulted	result	VERB
iiclr-17757	1106	57	in	in	ADP
iiclr-17757	1106	58	[	[	X
iiclr-17757	1106	59	the	the	DET
iiclr-17757	1106	60	issuance	issuance	NOUN
iiclr-17757	1106	61	of	of	ADP
iiclr-17757	1106	62	a	a	DET
iiclr-17757	1106	63	significantly	significantly	NOUN
iiclr-17757	1106	64	]	]	PUNCT
iiclr-17757	1106	65	different	different	ADJ
iiclr-17757	1106	66	apa	apa	PROPN
iiclr-17757	1106	67	or	or	CCONJ
iiclr-17757	1106	68	no	no	DET
iiclr-17757	1106	69	apa	apa	PROPN
iiclr-17757	1106	70	at	at	ADV
iiclr-17757	1106	71	all	all	ADV
iiclr-17757	1106	72	.	.	PUNCT
iiclr-17757	1107	1	"	"	PUNCT
iiclr-17757	1107	2	'	'	PUNCT
iiclr-17757	1107	3	"	"	PUNCT
iiclr-17757	1107	4	if	if	SCONJ
iiclr-17757	1107	5	the	the	DET
iiclr-17757	1107	6	taxpayer	taxpayer	NOUN
iiclr-17757	1107	7	can	can	AUX
iiclr-17757	1107	8	satisfactorily	satisfactorily	ADV
iiclr-17757	1107	9	demonstrate	demonstrate	VERB
iiclr-17757	1107	10	good	good	ADJ
iiclr-17757	1107	11	faith	faith	NOUN
iiclr-17757	1107	12	and	and	CCONJ
iiclr-17757	1107	13	reasonable	reasonable	ADJ
iiclr-17757	1107	14	cause	cause	NOUN
iiclr-17757	1107	15	and	and	CCONJ
iiclr-17757	1107	16	agrees	agree	VERB
iiclr-17757	1107	17	to	to	PART
iiclr-17757	1107	18	make	make	VERB
iiclr-17757	1107	19	any	any	DET
iiclr-17757	1107	20	proposed	propose	VERB
iiclr-17757	1107	21	adjustments	adjustment	NOUN
iiclr-17757	1107	22	to	to	PART
iiclr-17757	1107	23	correct	correct	VERB
iiclr-17757	1107	24	for	for	ADP
iiclr-17757	1107	25	the	the	DET
iiclr-17757	1107	26	misrepresentation	misrepresentation	NOUN
iiclr-17757	1107	27	,	,	PUNCT
iiclr-17757	1107	28	mistake	mistake	NOUN
iiclr-17757	1107	29	,	,	PUNCT
iiclr-17757	1107	30	omission	omission	NOUN
iiclr-17757	1107	31	,	,	PUNCT
iiclr-17757	1107	32	or	or	CCONJ
iiclr-17757	1107	33	noncompliance	noncompliance	NOUN
iiclr-17757	1107	34	,	,	PUNCT
iiclr-17757	1107	35	"	"	PUNCT
iiclr-17757	1107	36	then	then	ADV
iiclr-17757	1107	37	the	the	DET
iiclr-17757	1107	38	associate	associate	ADJ
iiclr-17757	1107	39	chief	chief	ADJ
iiclr-17757	1107	40	counsel	counsel	NOUN
iiclr-17757	1107	41	(	(	PUNCT
iiclr-17757	1107	42	international	international	ADJ
iiclr-17757	1107	43	)	)	PUNCT
iiclr-17757	1107	44	may	may	AUX
iiclr-17757	1107	45	waive	waive	VERB
iiclr-17757	1107	46	cancellation	cancellation	NOUN
iiclr-17757	1107	47	.	.	PUNCT
iiclr-17757	1107	48	''	''	PUNCT
iiclr-17757	1107	49	.	.	PUNCT
iiclr-17757	1108	1	conversely	conversely	ADV
iiclr-17757	1108	2	,	,	PUNCT
iiclr-17757	1108	3	the	the	DET
iiclr-17757	1108	4	associate	associate	ADJ
iiclr-17757	1108	5	chief	chief	ADJ
iiclr-17757	1108	6	counsel	counsel	NOUN
iiclr-17757	1108	7	(	(	PUNCT
iiclr-17757	1108	8	international	international	ADJ
iiclr-17757	1108	9	)	)	PUNCT
iiclr-17757	1108	10	is	be	AUX
iiclr-17757	1108	11	not	not	PART
iiclr-17757	1108	12	required	require	VERB
iiclr-17757	1108	13	to	to	PART
iiclr-17757	1108	14	cancel	cancel	VERB
iiclr-17757	1108	15	the	the	DET
iiclr-17757	1108	16	apa	apa	PROPN
iiclr-17757	1108	17	and	and	CCONJ
iiclr-17757	1108	18	may	may	AUX
iiclr-17757	1108	19	require	require	VERB
iiclr-17757	1108	20	the	the	DET
iiclr-17757	1108	21	taxpayer	taxpayer	NOUN
iiclr-17757	1108	22	to	to	PART
iiclr-17757	1108	23	continue	continue	VERB
iiclr-17757	1108	24	to	to	PART
iiclr-17757	1108	25	abide	abide	VERB
iiclr-17757	1108	26	by	by	ADP
iiclr-17757	1108	27	it	it	PRON
iiclr-17757	1108	28	.	.	PUNCT
iiclr-17757	1108	29	'	'	PUNCT
iiclr-17757	1109	1	2	2	NUM
iiclr-17757	1109	2	if	if	SCONJ
iiclr-17757	1109	3	an	an	DET
iiclr-17757	1109	4	apa	apa	PROPN
iiclr-17757	1109	5	is	be	AUX
iiclr-17757	1109	6	cancelled	cancel	VERB
iiclr-17757	1109	7	,	,	PUNCT
iiclr-17757	1109	8	then	then	ADV
iiclr-17757	1109	9	the	the	DET
iiclr-17757	1109	10	cancellation	cancellation	NOUN
iiclr-17757	1109	11	will	will	AUX
iiclr-17757	1109	12	be	be	AUX
iiclr-17757	1109	13	effective	effective	ADJ
iiclr-17757	1109	14	as	as	ADP
iiclr-17757	1109	15	of	of	ADP
iiclr-17757	1109	16	the	the	DET
iiclr-17757	1109	17	beginning	beginning	NOUN
iiclr-17757	1109	18	of	of	ADP
iiclr-17757	1109	19	the	the	DET
iiclr-17757	1109	20	year	year	NOUN
iiclr-17757	1109	21	in	in	ADP
iiclr-17757	1109	22	which	which	PRON
iiclr-17757	1109	23	the	the	DET
iiclr-17757	1109	24	misrepresentation	misrepresentation	NOUN
iiclr-17757	1109	25	,	,	PUNCT
iiclr-17757	1109	26	mistake	mistake	NOUN
iiclr-17757	1109	27	,	,	PUNCT
iiclr-17757	1109	28	omission	omission	NOUN
iiclr-17757	1109	29	,	,	PUNCT
iiclr-17757	1109	30	or	or	CCONJ
iiclr-17757	1109	31	noncompliance	noncompliance	NOUN
iiclr-17757	1109	32	occurred	occur	VERB
iiclr-17757	1109	33	or	or	CCONJ
iiclr-17757	1109	34	as	as	ADP
iiclr-17757	1109	35	of	of	ADP
iiclr-17757	1109	36	the	the	DET
iiclr-17757	1109	37	effective	effective	ADJ
iiclr-17757	1109	38	date	date	NOUN
iiclr-17757	1109	39	of	of	ADP
iiclr-17757	1109	40	the	the	DET
iiclr-17757	1109	41	change	change	NOUN
iiclr-17757	1109	42	in	in	ADP
iiclr-17757	1109	43	law	law	NOUN
iiclr-17757	1109	44	or	or	CCONJ
iiclr-17757	1109	45	treaty	treaty	NOUN
iiclr-17757	1109	46	,	,	PUNCT
iiclr-17757	1109	47	whichever	whichever	PRON
iiclr-17757	1109	48	is	be	AUX
iiclr-17757	1109	49	applicable	applicable	ADJ
iiclr-17757	1109	50	.	.	PUNCT
iiclr-17757	1110	1	'93	'93	NUM
iiclr-17757	1110	2	the	the	DET
iiclr-17757	1110	3	associate	associate	ADJ
iiclr-17757	1110	4	chief	chief	ADJ
iiclr-17757	1110	5	counsel	counsel	NOUN
iiclr-17757	1110	6	may	may	AUX
iiclr-17757	1110	7	,	,	PUNCT
iiclr-17757	1110	8	but	but	CCONJ
iiclr-17757	1110	9	is	be	AUX
iiclr-17757	1110	10	not	not	PART
iiclr-17757	1110	11	required	require	VERB
iiclr-17757	1110	12	to	to	PART
iiclr-17757	1110	13	,	,	PUNCT
iiclr-17757	1110	14	revoke	revoke	VERB
iiclr-17757	1110	15	an	an	DET
iiclr-17757	1110	16	apa	apa	NOUN
iiclr-17757	1110	17	if	if	SCONJ
iiclr-17757	1110	18	the	the	DET
iiclr-17757	1110	19	taxpayer	taxpayer	NOUN
iiclr-17757	1110	20	has	have	AUX
iiclr-17757	1110	21	committed	commit	VERB
iiclr-17757	1110	22	fraud	fraud	NOUN
iiclr-17757	1110	23	,	,	PUNCT
iiclr-17757	1110	24	malfeasance	malfeasance	NOUN
iiclr-17757	1110	25	,	,	PUNCT
iiclr-17757	1110	26	or	or	CCONJ
iiclr-17757	1110	27	disregard	disregard	NOUN
iiclr-17757	1110	28	in	in	ADP
iiclr-17757	1110	29	obtaining	obtain	VERB
iiclr-17757	1110	30	or	or	CCONJ
iiclr-17757	1110	31	184	184	NUM
iiclr-17757	1110	32	.	.	PUNCT
iiclr-17757	1111	1	see	see	VERB
iiclr-17757	1111	2	rev	rev	PROPN
iiclr-17757	1111	3	.	.	PROPN
iiclr-17757	1111	4	proc	proc	PROPN
iiclr-17757	1111	5	.	.	PUNCT
iiclr-17757	1112	1	96	96	NUM
iiclr-17757	1112	2	-	-	SYM
iiclr-17757	1112	3	53	53	NUM
iiclr-17757	1112	4	§	§	PROPN
iiclr-17757	1112	5	11.09	11.09	NUM
iiclr-17757	1112	6	,	,	PUNCT
iiclr-17757	1112	7	1996	1996	NUM
iiclr-17757	1112	8	-	-	SYM
iiclr-17757	1112	9	1	1	NUM
iiclr-17757	1112	10	c.b	c.b	PROPN
iiclr-17757	1112	11	.	.	PROPN
iiclr-17757	1112	12	375	375	NUM
iiclr-17757	1112	13	.	.	PUNCT
iiclr-17757	1113	1	"	"	PUNCT
iiclr-17757	1113	2	changes	change	NOUN
iiclr-17757	1113	3	in	in	ADP
iiclr-17757	1113	4	law	law	NOUN
iiclr-17757	1113	5	or	or	CCONJ
iiclr-17757	1113	6	treaty	treaty	NOUN
iiclr-17757	1113	7	"	"	PUNCT
iiclr-17757	1113	8	are	be	AUX
iiclr-17757	1113	9	those	those	PRON
iiclr-17757	1113	10	that	that	PRON
iiclr-17757	1113	11	alter	alter	VERB
iiclr-17757	1113	12	the	the	DET
iiclr-17757	1113	13	federal	federal	ADJ
iiclr-17757	1113	14	income	income	NOUN
iiclr-17757	1113	15	tax	tax	NOUN
iiclr-17757	1113	16	treatment	treatment	NOUN
iiclr-17757	1113	17	of	of	ADP
iiclr-17757	1113	18	a	a	DET
iiclr-17757	1113	19	matter	matter	NOUN
iiclr-17757	1113	20	covered	cover	VERB
iiclr-17757	1113	21	by	by	ADP
iiclr-17757	1113	22	the	the	DET
iiclr-17757	1113	23	apa	apa	PROPN
iiclr-17757	1113	24	.	.	PROPN
iiclr-17757	1114	1	see	see	VERB
iiclr-17757	1114	2	i	i	PRON
iiclr-17757	1114	3	d.	d.	PROPN
iiclr-17757	1114	4	the	the	DET
iiclr-17757	1114	5	new	new	ADJ
iiclr-17757	1114	6	law	law	NOUN
iiclr-17757	1114	7	or	or	CCONJ
iiclr-17757	1114	8	treaty	treaty	NOUN
iiclr-17757	1114	9	provision	provision	NOUN
iiclr-17757	1114	10	supersedes	supersede	VERB
iiclr-17757	1114	11	the	the	DET
iiclr-17757	1114	12	apa	apa	PROPN
iiclr-17757	1114	13	only	only	ADV
iiclr-17757	1114	14	to	to	ADP
iiclr-17757	1114	15	the	the	DET
iiclr-17757	1114	16	extent	extent	NOUN
iiclr-17757	1114	17	of	of	ADP
iiclr-17757	1114	18	any	any	DET
iiclr-17757	1114	19	inconsistencies	inconsistency	NOUN
iiclr-17757	1114	20	between	between	ADP
iiclr-17757	1114	21	the	the	DET
iiclr-17757	1114	22	two	two	NUM
iiclr-17757	1114	23	.	.	PUNCT
iiclr-17757	1115	1	see	see	VERB
iiclr-17757	1115	2	i	i	PRON
iiclr-17757	1115	3	d.	d.	PROPN
iiclr-17757	1115	4	185	185	NUM
iiclr-17757	1115	5	.	.	PUNCT
iiclr-17757	1116	1	seerev	seerev	PROPN
iiclr-17757	1116	2	.	.	PUNCT
iiclr-17757	1117	1	proc	proc	NOUN
iiclr-17757	1117	2	.	.	PUNCT
iiclr-17757	1118	1	96	96	NUM
iiclr-17757	1118	2	-	-	SYM
iiclr-17757	1118	3	53	53	NUM
iiclr-17757	1118	4	§	§	NOUN
iiclr-17757	1118	5	11.07(1	11.07(1	NOUN
iiclr-17757	1118	6	)	)	PUNCT
iiclr-17757	1118	7	,	,	PUNCT
iiclr-17757	1118	8	1996	1996	NUM
iiclr-17757	1118	9	-	-	SYM
iiclr-17757	1118	10	1	1	NUM
iiclr-17757	1118	11	c.b	c.b	PROPN
iiclr-17757	1118	12	.	.	PROPN
iiclr-17757	1118	13	375	375	NUM
iiclr-17757	1118	14	.	.	PUNCT
iiclr-17757	1119	1	if	if	SCONJ
iiclr-17757	1119	2	the	the	DET
iiclr-17757	1119	3	taxpayer	taxpayer	NOUN
iiclr-17757	1119	4	and	and	CCONJ
iiclr-17757	1119	5	the	the	DET
iiclr-17757	1119	6	irs	irs	PROPN
iiclr-17757	1119	7	can	can	AUX
iiclr-17757	1119	8	not	not	PART
iiclr-17757	1119	9	execute	execute	VERB
iiclr-17757	1119	10	a	a	DET
iiclr-17757	1119	11	revised	revise	VERB
iiclr-17757	1119	12	agreement	agreement	NOUN
iiclr-17757	1119	13	,	,	PUNCT
iiclr-17757	1119	14	the	the	DET
iiclr-17757	1119	15	apa	apa	PROPN
iiclr-17757	1119	16	will	will	AUX
iiclr-17757	1119	17	be	be	AUX
iiclr-17757	1119	18	cancelled	cancel	VERB
iiclr-17757	1119	19	,	,	PUNCT
iiclr-17757	1119	20	effective	effective	ADJ
iiclr-17757	1119	21	at	at	ADP
iiclr-17757	1119	22	the	the	DET
iiclr-17757	1119	23	beginning	beginning	NOUN
iiclr-17757	1119	24	of	of	ADP
iiclr-17757	1119	25	the	the	DET
iiclr-17757	1119	26	taxable	taxable	ADJ
iiclr-17757	1119	27	year	year	NOUN
iiclr-17757	1119	28	in	in	ADP
iiclr-17757	1119	29	which	which	PRON
iiclr-17757	1119	30	the	the	DET
iiclr-17757	1119	31	failure	failure	NOUN
iiclr-17757	1119	32	to	to	PART
iiclr-17757	1119	33	meet	meet	VERB
iiclr-17757	1119	34	a	a	DET
iiclr-17757	1119	35	critical	critical	ADJ
iiclr-17757	1119	36	assumption	assumption	NOUN
iiclr-17757	1119	37	occurred	occur	VERB
iiclr-17757	1119	38	.	.	PUNCT
iiclr-17757	1120	1	see	see	VERB
iiclr-17757	1120	2	i	i	PRON
iiclr-17757	1120	3	d.	d.	PROPN
iiclr-17757	1120	4	§	§	PROPN
iiclr-17757	1120	5	11.07(3	11.07(3	NUM
iiclr-17757	1120	6	)	)	PUNCT
iiclr-17757	1120	7	.	.	PUNCT
iiclr-17757	1121	1	if	if	SCONJ
iiclr-17757	1121	2	the	the	DET
iiclr-17757	1121	3	irs	irs	PROPN
iiclr-17757	1121	4	and	and	CCONJ
iiclr-17757	1121	5	the	the	DET
iiclr-17757	1121	6	taxpayer	taxpayer	NOUN
iiclr-17757	1121	7	can	can	AUX
iiclr-17757	1121	8	agree	agree	VERB
iiclr-17757	1121	9	on	on	ADP
iiclr-17757	1121	10	a	a	DET
iiclr-17757	1121	11	revised	revised	ADJ
iiclr-17757	1121	12	apa	apa	PROPN
iiclr-17757	1121	13	,	,	PUNCT
iiclr-17757	1121	14	the	the	DET
iiclr-17757	1121	15	effective	effective	ADJ
iiclr-17757	1121	16	date	date	NOUN
iiclr-17757	1121	17	of	of	ADP
iiclr-17757	1121	18	the	the	DET
iiclr-17757	1121	19	revised	revise	VERB
iiclr-17757	1121	20	apa	apa	PROPN
iiclr-17757	1121	21	will	will	AUX
iiclr-17757	1121	22	be	be	AUX
iiclr-17757	1121	23	stated	state	VERB
iiclr-17757	1121	24	in	in	ADP
iiclr-17757	1121	25	the	the	DET
iiclr-17757	1121	26	new	new	PROPN
iiclr-17757	1121	27	apa	apa	PROPN
iiclr-17757	1121	28	.	.	PUNCT
iiclr-17757	1122	1	see	see	VERB
iiclr-17757	1122	2	i	i	PRON
iiclr-17757	1122	3	d.	d.	PROPN
iiclr-17757	1122	4	186	186	NUM
iiclr-17757	1122	5	.	.	PUNCT
iiclr-17757	1123	1	see	see	AUX
iiclr-17757	1123	2	rev	rev	PROPN
iiclr-17757	1123	3	.	.	PROPN
iiclr-17757	1123	4	proc	proc	PROPN
iiclr-17757	1123	5	.	.	PUNCT
iiclr-17757	1124	1	96	96	NUM
iiclr-17757	1124	2	-	-	SYM
iiclr-17757	1124	3	53	53	NUM
iiclr-17757	1124	4	§	§	PROPN
iiclr-17757	1124	5	11.07(4	11.07(4	NUM
iiclr-17757	1124	6	)	)	PUNCT
iiclr-17757	1124	7	,	,	PUNCT
iiclr-17757	1124	8	1996	1996	NUM
iiclr-17757	1124	9	-	-	SYM
iiclr-17757	1124	10	1	1	NUM
iiclr-17757	1124	11	c.b	c.b	PROPN
iiclr-17757	1124	12	.	.	PROPN
iiclr-17757	1124	13	375	375	NUM
iiclr-17757	1124	14	.	.	NUM
iiclr-17757	1124	15	187	187	NUM
iiclr-17757	1124	16	.	.	PUNCT
iiclr-17757	1125	1	see	see	VERB
iiclr-17757	1125	2	i	i	PRON
iiclr-17757	1125	3	d.	d.	PROPN
iiclr-17757	1125	4	if	if	SCONJ
iiclr-17757	1125	5	an	an	DET
iiclr-17757	1125	6	agreement	agreement	NOUN
iiclr-17757	1125	7	can	can	AUX
iiclr-17757	1125	8	not	not	PART
iiclr-17757	1125	9	be	be	AUX
iiclr-17757	1125	10	reached	reach	VERB
iiclr-17757	1125	11	the	the	DET
iiclr-17757	1125	12	apa	apa	PROPN
iiclr-17757	1125	13	will	will	AUX
iiclr-17757	1125	14	be	be	AUX
iiclr-17757	1125	15	cancelled	cancel	VERB
iiclr-17757	1125	16	.	.	PUNCT
iiclr-17757	1126	1	see	see	VERB
iiclr-17757	1126	2	i	i	PRON
iiclr-17757	1126	3	d.	d.	PROPN
iiclr-17757	1126	4	188	188	NUM
iiclr-17757	1126	5	.	.	PUNCT
iiclr-17757	1127	1	see	see	VERB
iiclr-17757	1127	2	rev	rev	PROPN
iiclr-17757	1127	3	.	.	PROPN
iiclr-17757	1127	4	proc	proc	PROPN
iiclr-17757	1127	5	.	.	PUNCT
iiclr-17757	1128	1	96	96	NUM
iiclr-17757	1128	2	-	-	SYM
iiclr-17757	1128	3	53	53	NUM
iiclr-17757	1128	4	§	§	PROPN
iiclr-17757	1128	5	11.06(1	11.06(1	NOUN
iiclr-17757	1128	6	)	)	PUNCT
iiclr-17757	1128	7	,	,	PUNCT
iiclr-17757	1128	8	1996	1996	NUM
iiclr-17757	1128	9	-	-	SYM
iiclr-17757	1128	10	1	1	NUM
iiclr-17757	1128	11	c.b	c.b	PROPN
iiclr-17757	1128	12	.	.	PROPN
iiclr-17757	1128	13	375	375	NUM
iiclr-17757	1128	14	.	.	PUNCT
iiclr-17757	1129	1	"	"	PUNCT
iiclr-17757	1129	2	fraud	fraud	NOUN
iiclr-17757	1129	3	,	,	PUNCT
iiclr-17757	1129	4	malfeasance	malfeasance	NOUN
iiclr-17757	1129	5	or	or	CCONJ
iiclr-17757	1129	6	disregard	disregard	NOUN
iiclr-17757	1129	7	"	"	PUNCT
iiclr-17757	1129	8	does	do	AUX
iiclr-17757	1129	9	not	not	PART
iiclr-17757	1129	10	constitute	constitute	VERB
iiclr-17757	1129	11	lack	lack	NOUN
iiclr-17757	1129	12	of	of	ADP
iiclr-17757	1129	13	good	good	ADJ
iiclr-17757	1129	14	faith	faith	NOUN
iiclr-17757	1129	15	.	.	PUNCT
iiclr-17757	1130	1	see	see	VERB
iiclr-17757	1130	2	i	i	PRON
iiclr-17757	1130	3	d.	d.	PROPN
iiclr-17757	1130	4	see	see	VERB
iiclr-17757	1130	5	infra	infra	NOUN
iiclr-17757	1130	6	note	note	VERB
iiclr-17757	1130	7	194	194	NUM
iiclr-17757	1130	8	for	for	ADP
iiclr-17757	1130	9	discussion	discussion	NOUN
iiclr-17757	1130	10	of	of	ADP
iiclr-17757	1130	11	these	these	DET
iiclr-17757	1130	12	standards	standard	NOUN
iiclr-17757	1130	13	as	as	SCONJ
iiclr-17757	1130	14	they	they	PRON
iiclr-17757	1130	15	apply	apply	VERB
iiclr-17757	1130	16	to	to	ADP
iiclr-17757	1130	17	revocations	revocation	NOUN
iiclr-17757	1130	18	of	of	ADP
iiclr-17757	1130	19	apa	apa	PROPN
iiclr-17757	1130	20	agreements	agreement	NOUN
iiclr-17757	1130	21	.	.	PUNCT
iiclr-17757	1131	1	189	189	NUM
iiclr-17757	1131	2	.	.	PUNCT
iiclr-17757	1131	3	see	see	VERB
iiclr-17757	1131	4	i	i	PRON
iiclr-17757	1131	5	d.	d.	PROPN
iiclr-17757	1131	6	190	190	NUM
iiclr-17757	1131	7	.	.	PUNCT
iiclr-17757	1132	1	i	i	PRON
iiclr-17757	1132	2	d.	d.	PROPN
iiclr-17757	1132	3	191	191	NUM
iiclr-17757	1132	4	.	.	PUNCT
iiclr-17757	1133	1	rev	rev	PROPN
iiclr-17757	1133	2	.	.	PROPN
iiclr-17757	1133	3	proc	proc	PROPN
iiclr-17757	1133	4	.	.	PUNCT
iiclr-17757	1134	1	96	96	NUM
iiclr-17757	1134	2	-	-	SYM
iiclr-17757	1134	3	53	53	NUM
iiclr-17757	1134	4	§	§	PROPN
iiclr-17757	1134	5	11.06(2	11.06(2	NOUN
iiclr-17757	1134	6	)	)	PUNCT
iiclr-17757	1134	7	,	,	PUNCT
iiclr-17757	1134	8	1996	1996	NUM
iiclr-17757	1134	9	-	-	SYM
iiclr-17757	1134	10	1	1	NUM
iiclr-17757	1134	11	c.b	c.b	PROPN
iiclr-17757	1134	12	.	.	PROPN
iiclr-17757	1134	13	375	375	NUM
iiclr-17757	1134	14	.	.	NUM
iiclr-17757	1135	1	192	192	NUM
iiclr-17757	1135	2	.	.	PUNCT
iiclr-17757	1136	1	see	see	VERB
iiclr-17757	1136	2	i	i	PRON
iiclr-17757	1136	3	d.	d.	PROPN
iiclr-17757	1136	4	193	193	NUM
iiclr-17757	1136	5	.	.	PUNCT
iiclr-17757	1137	1	see	see	VERB
iiclr-17757	1137	2	rev	rev	PROPN
iiclr-17757	1137	3	.	.	PROPN
iiclr-17757	1137	4	proc	proc	PROPN
iiclr-17757	1137	5	.	.	PUNCT
iiclr-17757	1138	1	96	96	NUM
iiclr-17757	1138	2	-	-	SYM
iiclr-17757	1138	3	53	53	NUM
iiclr-17757	1138	4	§	§	PROPN
iiclr-17757	1138	5	11.06(3	11.06(3	NOUN
iiclr-17757	1138	6	)	)	PUNCT
iiclr-17757	1138	7	,	,	PUNCT
iiclr-17757	1138	8	1996	1996	NUM
iiclr-17757	1138	9	-	-	SYM
iiclr-17757	1138	10	1	1	NUM
iiclr-17757	1138	11	c.b	c.b	PROPN
iiclr-17757	1138	12	.	.	PROPN
iiclr-17757	1138	13	375	375	NUM
iiclr-17757	1138	14	.	.	PUNCT
iiclr-17757	1139	1	2002	2002	NUM
iiclr-17757	1139	2	]	]	X
iiclr-17757	1139	3	ind	ind	NOUN
iiclr-17757	1139	4	.	.	PUNCT
iiclr-17757	1140	1	int'l	int'l	PROPN
iiclr-17757	1140	2	&	&	CCONJ
iiclr-17757	1140	3	comp	comp	PROPN
iiclr-17757	1140	4	.	.	PUNCT
iiclr-17757	1141	1	l.	l.	PROPN
iiclr-17757	1141	2	rev	rev	PROPN
iiclr-17757	1141	3	.	.	PROPN
iiclr-17757	1142	1	meeting	meet	VERB
iiclr-17757	1142	2	subsequent	subsequent	ADJ
iiclr-17757	1142	3	reporting	reporting	NOUN
iiclr-17757	1142	4	requirements	requirement	NOUN
iiclr-17757	1142	5	in	in	ADP
iiclr-17757	1142	6	connection	connection	NOUN
iiclr-17757	1142	7	with	with	ADP
iiclr-17757	1142	8	the	the	DET
iiclr-17757	1142	9	apa	apa	PROPN
iiclr-17757	1142	10	.	.	PUNCT
iiclr-17757	1143	1	'	'	PROPN
iiclr-17757	1143	2	94	94	NUM
iiclr-17757	1143	3	if	if	SCONJ
iiclr-17757	1143	4	the	the	DET
iiclr-17757	1143	5	apa	apa	PROPN
iiclr-17757	1143	6	is	be	AUX
iiclr-17757	1143	7	revoked	revoke	VERB
iiclr-17757	1143	8	,	,	PUNCT
iiclr-17757	1143	9	the	the	DET
iiclr-17757	1143	10	revocation	revocation	NOUN
iiclr-17757	1143	11	may	may	AUX
iiclr-17757	1143	12	be	be	AUX
iiclr-17757	1143	13	retroactive	retroactive	ADJ
iiclr-17757	1143	14	to	to	ADP
iiclr-17757	1143	15	the	the	DET
iiclr-17757	1143	16	first	first	ADJ
iiclr-17757	1143	17	day	day	NOUN
iiclr-17757	1143	18	of	of	ADP
iiclr-17757	1143	19	the	the	DET
iiclr-17757	1143	20	first	first	ADJ
iiclr-17757	1143	21	taxable	taxable	ADJ
iiclr-17757	1143	22	year	year	NOUN
iiclr-17757	1143	23	for	for	ADP
iiclr-17757	1143	24	which	which	PRON
iiclr-17757	1143	25	the	the	DET
iiclr-17757	1143	26	apa	apa	PROPN
iiclr-17757	1143	27	was	be	AUX
iiclr-17757	1143	28	effective	effective	ADJ
iiclr-17757	1143	29	,	,	PUNCT
iiclr-17757	1143	30	resulting	result	VERB
iiclr-17757	1143	31	in	in	ADP
iiclr-17757	1143	32	possible	possible	ADJ
iiclr-17757	1143	33	assessments	assessment	NOUN
iiclr-17757	1143	34	of	of	ADP
iiclr-17757	1143	35	income	income	NOUN
iiclr-17757	1143	36	tax	tax	NOUN
iiclr-17757	1143	37	deficiencies	deficiency	NOUN
iiclr-17757	1143	38	for	for	ADP
iiclr-17757	1143	39	that	that	DET
iiclr-17757	1143	40	time	time	NOUN
iiclr-17757	1143	41	period	period	NOUN
iiclr-17757	1143	42	.	.	PUNCT
iiclr-17757	1144	1	'95	'95	NUM
iiclr-17757	1144	2	when	when	SCONJ
iiclr-17757	1144	3	an	an	DET
iiclr-17757	1144	4	apa	apa	PROPN
iiclr-17757	1144	5	has	have	AUX
iiclr-17757	1144	6	been	be	AUX
iiclr-17757	1144	7	the	the	DET
iiclr-17757	1144	8	subject	subject	NOUN
iiclr-17757	1144	9	of	of	ADP
iiclr-17757	1144	10	negotiation	negotiation	NOUN
iiclr-17757	1144	11	with	with	ADP
iiclr-17757	1144	12	a	a	DET
iiclr-17757	1144	13	foreign	foreign	ADJ
iiclr-17757	1144	14	competent	competent	ADJ
iiclr-17757	1144	15	authority	authority	NOUN
iiclr-17757	1144	16	,	,	PUNCT
iiclr-17757	1144	17	the	the	DET
iiclr-17757	1144	18	irs	irs	PROPN
iiclr-17757	1144	19	will	will	AUX
iiclr-17757	1144	20	attempt	attempt	VERB
iiclr-17757	1144	21	to	to	PART
iiclr-17757	1144	22	coordinate	coordinate	VERB
iiclr-17757	1144	23	actions	action	NOUN
iiclr-17757	1144	24	related	relate	VERB
iiclr-17757	1144	25	to	to	ADP
iiclr-17757	1144	26	the	the	DET
iiclr-17757	1144	27	revocation	revocation	NOUN
iiclr-17757	1144	28	with	with	ADP
iiclr-17757	1144	29	the	the	DET
iiclr-17757	1144	30	foreign	foreign	ADJ
iiclr-17757	1144	31	competent	competent	ADJ
iiclr-17757	1144	32	authority	authority	NOUN
iiclr-17757	1144	33	.	.	PUNCT
iiclr-17757	1145	1	'96	'96	NUM
iiclr-17757	1145	2	"	"	PUNCT
iiclr-17757	1145	3	a	a	DET
iiclr-17757	1145	4	taxpayer	taxpayer	NOUN
iiclr-17757	1145	5	may	may	AUX
iiclr-17757	1145	6	request	request	VERB
iiclr-17757	1145	7	renewal	renewal	NOUN
iiclr-17757	1145	8	by	by	ADP
iiclr-17757	1145	9	following	follow	VERB
iiclr-17757	1145	10	the	the	DET
iiclr-17757	1145	11	form	form	NOUN
iiclr-17757	1145	12	and	and	CCONJ
iiclr-17757	1145	13	procedures	procedure	NOUN
iiclr-17757	1145	14	that	that	PRON
iiclr-17757	1145	15	apply	apply	VERB
iiclr-17757	1145	16	to	to	ADP
iiclr-17757	1145	17	initial	initial	ADJ
iiclr-17757	1145	18	apa	apa	PROPN
iiclr-17757	1145	19	requests	request	NOUN
iiclr-17757	1145	20	,	,	PUNCT
iiclr-17757	1145	21	"	"	PUNCT
iiclr-17757	1145	22	including	include	VERB
iiclr-17757	1145	23	submission	submission	NOUN
iiclr-17757	1145	24	of	of	ADP
iiclr-17757	1145	25	a	a	DET
iiclr-17757	1145	26	user	user	NOUN
iiclr-17757	1145	27	fee	fee	NOUN
iiclr-17757	1145	28	and	and	CCONJ
iiclr-17757	1145	29	supporting	support	VERB
iiclr-17757	1145	30	documentation	documentation	NOUN
iiclr-17757	1145	31	.	.	PUNCT
iiclr-17757	1146	1	97	97	NUM
iiclr-17757	1147	1	the	the	DET
iiclr-17757	1147	2	renewal	renewal	NOUN
iiclr-17757	1147	3	request	request	NOUN
iiclr-17757	1147	4	should	should	AUX
iiclr-17757	1147	5	be	be	AUX
iiclr-17757	1147	6	filed	file	VERB
iiclr-17757	1147	7	no	no	ADV
iiclr-17757	1147	8	later	later	ADV
iiclr-17757	1147	9	than	than	ADP
iiclr-17757	1147	10	nine	nine	NUM
iiclr-17757	1147	11	months	month	NOUN
iiclr-17757	1147	12	before	before	SCONJ
iiclr-17757	1147	13	the	the	DET
iiclr-17757	1147	14	existing	exist	VERB
iiclr-17757	1147	15	term	term	NOUN
iiclr-17757	1147	16	expires	expire	VERB
iiclr-17757	1147	17	.	.	PUNCT
iiclr-17757	1148	1	9	9	NUM
iiclr-17757	1148	2	j.	j.	PROPN
iiclr-17757	1148	3	disclosure	disclosure	PROPN
iiclr-17757	1148	4	of	of	ADP
iiclr-17757	1148	5	apas	apas	PROPN
iiclr-17757	1148	6	information	information	NOUN
iiclr-17757	1148	7	associated	associate	VERB
iiclr-17757	1148	8	with	with	ADP
iiclr-17757	1148	9	the	the	DET
iiclr-17757	1148	10	apa	apa	PROPN
iiclr-17757	1148	11	process	process	NOUN
iiclr-17757	1148	12	relates	relate	VERB
iiclr-17757	1148	13	directly	directly	ADV
iiclr-17757	1148	14	to	to	ADP
iiclr-17757	1148	15	the	the	DET
iiclr-17757	1148	16	existence	existence	NOUN
iiclr-17757	1148	17	and	and	CCONJ
iiclr-17757	1148	18	amount	amount	NOUN
iiclr-17757	1148	19	of	of	ADP
iiclr-17757	1148	20	tax	tax	NOUN
iiclr-17757	1148	21	liability	liability	NOUN
iiclr-17757	1148	22	of	of	ADP
iiclr-17757	1148	23	the	the	DET
iiclr-17757	1148	24	taxpayer	taxpayer	NOUN
iiclr-17757	1148	25	;	;	PUNCT
iiclr-17757	1148	26	therefore	therefore	ADV
iiclr-17757	1148	27	,	,	PUNCT
iiclr-17757	1148	28	both	both	CCONJ
iiclr-17757	1148	29	the	the	DET
iiclr-17757	1148	30	apa	apa	PROPN
iiclr-17757	1148	31	and	and	CCONJ
iiclr-17757	1148	32	related	related	ADJ
iiclr-17757	1148	33	information	information	NOUN
iiclr-17757	1148	34	are	be	AUX
iiclr-17757	1148	35	confidential	confidential	ADJ
iiclr-17757	1148	36	per	per	ADP
iiclr-17757	1148	37	section	section	NOUN
iiclr-17757	1148	38	6103	6103	NUM
iiclr-17757	1148	39	,	,	PUNCT
iiclr-17757	1148	40	as	as	ADV
iiclr-17757	1148	41	well	well	ADV
iiclr-17757	1148	42	as	as	ADP
iiclr-17757	1148	43	under	under	ADP
iiclr-17757	1148	44	applicable	applicable	ADJ
iiclr-17757	1148	45	income	income	NOUN
iiclr-17757	1148	46	tax	tax	NOUN
iiclr-17757	1148	47	conventions	convention	NOUN
iiclr-17757	1148	48	or	or	CCONJ
iiclr-17757	1148	49	rules	rule	NOUN
iiclr-17757	1148	50	related	relate	VERB
iiclr-17757	1148	51	to	to	ADP
iiclr-17757	1148	52	communications	communication	NOUN
iiclr-17757	1148	53	with	with	ADP
iiclr-17757	1148	54	foreign	foreign	ADJ
iiclr-17757	1148	55	governments	government	NOUN
iiclr-17757	1148	56	.	.	PUNCT
iiclr-17757	1149	1	99	99	NUM
iiclr-17757	1149	2	iv	iv	NOUN
iiclr-17757	1149	3	.	.	PUNCT
iiclr-17757	1150	1	u.s	u.s	PROPN
iiclr-17757	1150	2	.	.	PROPN
iiclr-17757	1150	3	ruling	rule	VERB
iiclr-17757	1150	4	program	program	NOUN
iiclr-17757	1150	5	promotes	promote	VERB
iiclr-17757	1150	6	fair	fair	ADJ
iiclr-17757	1150	7	tax	tax	NOUN
iiclr-17757	1150	8	competition	competition	NOUN
iiclr-17757	1150	9	consistent	consistent	ADJ
iiclr-17757	1150	10	with	with	ADP
iiclr-17757	1150	11	european	european	ADJ
iiclr-17757	1150	12	community	community	NOUN
iiclr-17757	1150	13	(	(	PUNCT
iiclr-17757	1150	14	ec	ec	PROPN
iiclr-17757	1150	15	)	)	PUNCT
iiclr-17757	1150	16	and	and	CCONJ
iiclr-17757	1150	17	organisation	organisation	NOUN
iiclr-17757	1150	18	for	for	ADP
iiclr-17757	1150	19	economic	economic	ADJ
iiclr-17757	1150	20	cooperation	cooperation	NOUN
iiclr-17757	1150	21	and	and	CCONJ
iiclr-17757	1150	22	development	development	NOUN
iiclr-17757	1150	23	(	(	PUNCT
iiclr-17757	1150	24	oecd	oecd	PROPN
iiclr-17757	1150	25	)	)	PUNCT
iiclr-17757	1150	26	recommendations	recommendation	NOUN
iiclr-17757	1150	27	the	the	DET
iiclr-17757	1150	28	united	united	PROPN
iiclr-17757	1150	29	states	states	PROPN
iiclr-17757	1150	30	discloses	disclose	VERB
iiclr-17757	1150	31	the	the	DET
iiclr-17757	1150	32	procedures	procedure	NOUN
iiclr-17757	1150	33	for	for	ADP
iiclr-17757	1150	34	obtaining	obtain	VERB
iiclr-17757	1150	35	plrs	plrs	NOUN
iiclr-17757	1150	36	and	and	CCONJ
iiclr-17757	1150	37	apas	apa	NOUN
iiclr-17757	1150	38	,	,	PUNCT
iiclr-17757	1150	39	as	as	ADV
iiclr-17757	1150	40	well	well	ADV
iiclr-17757	1150	41	as	as	ADP
iiclr-17757	1150	42	the	the	DET
iiclr-17757	1150	43	results	result	NOUN
iiclr-17757	1150	44	of	of	ADP
iiclr-17757	1150	45	plrs	plrs	NOUN
iiclr-17757	1150	46	.	.	PUNCT
iiclr-17757	1151	1	the	the	DET
iiclr-17757	1151	2	united	united	PROPN
iiclr-17757	1151	3	states	states	PROPN
iiclr-17757	1151	4	also	also	ADV
iiclr-17757	1151	5	applies	apply	VERB
iiclr-17757	1151	6	these	these	DET
iiclr-17757	1151	7	procedures	procedure	NOUN
iiclr-17757	1151	8	non	non	ADJ
iiclr-17757	1151	9	-	-	ADJ
iiclr-17757	1151	10	discriminatorily	discriminatorily	ADV
iiclr-17757	1151	11	to	to	PART
iiclr-17757	1151	12	similarly	similarly	ADV
iiclr-17757	1151	13	situated	situated	ADJ
iiclr-17757	1151	14	taxpayers	taxpayer	NOUN
iiclr-17757	1151	15	.	.	PUNCT
iiclr-17757	1152	1	these	these	DET
iiclr-17757	1152	2	194	194	NUM
iiclr-17757	1152	3	.	.	PUNCT
iiclr-17757	1153	1	see	see	VERB
iiclr-17757	1153	2	rev	rev	PROPN
iiclr-17757	1153	3	.	.	PROPN
iiclr-17757	1153	4	proc	proc	PROPN
iiclr-17757	1153	5	.	.	PUNCT
iiclr-17757	1154	1	96	96	NUM
iiclr-17757	1154	2	-	-	SYM
iiclr-17757	1154	3	53	53	NUM
iiclr-17757	1154	4	§	§	PROPN
iiclr-17757	1154	5	11.05(1	11.05(1	NOUN
iiclr-17757	1154	6	)	)	PUNCT
iiclr-17757	1154	7	,	,	PUNCT
iiclr-17757	1154	8	1996	1996	NUM
iiclr-17757	1154	9	-	-	SYM
iiclr-17757	1154	10	1	1	NUM
iiclr-17757	1154	11	c.b	c.b	PROPN
iiclr-17757	1154	12	.	.	PROPN
iiclr-17757	1154	13	375	375	NUM
iiclr-17757	1154	14	.	.	PUNCT
iiclr-17757	1155	1	"	"	PUNCT
iiclr-17757	1155	2	fraud	fraud	NOUN
iiclr-17757	1155	3	"	"	PUNCT
iiclr-17757	1155	4	and	and	CCONJ
iiclr-17757	1155	5	"	"	PUNCT
iiclr-17757	1155	6	malfeasance	malfeasance	NOUN
iiclr-17757	1155	7	"	"	PUNCT
iiclr-17757	1155	8	are	be	AUX
iiclr-17757	1155	9	interpreted	interpret	VERB
iiclr-17757	1155	10	under	under	ADP
iiclr-17757	1155	11	the	the	DET
iiclr-17757	1155	12	same	same	ADJ
iiclr-17757	1155	13	standards	standard	NOUN
iiclr-17757	1155	14	as	as	ADP
iiclr-17757	1155	15	under	under	ADP
iiclr-17757	1155	16	section	section	NOUN
iiclr-17757	1155	17	7121	7121	NUM
iiclr-17757	1155	18	;	;	PUNCT
iiclr-17757	1155	19	"	"	PUNCT
iiclr-17757	1155	20	disregard	disregard	NOUN
iiclr-17757	1155	21	"	"	PUNCT
iiclr-17757	1155	22	is	be	AUX
iiclr-17757	1155	23	any	any	DET
iiclr-17757	1155	24	careless	careless	ADJ
iiclr-17757	1155	25	,	,	PUNCT
iiclr-17757	1155	26	reckless	reckless	ADJ
iiclr-17757	1155	27	,	,	PUNCT
iiclr-17757	1155	28	or	or	CCONJ
iiclr-17757	1155	29	intentional	intentional	ADJ
iiclr-17757	1155	30	disregard	disregard	NOUN
iiclr-17757	1155	31	or	or	CCONJ
iiclr-17757	1155	32	"	"	PUNCT
iiclr-17757	1155	33	any	any	DET
iiclr-17757	1155	34	failure	failure	NOUN
iiclr-17757	1155	35	to	to	PART
iiclr-17757	1155	36	make	make	VERB
iiclr-17757	1155	37	a	a	DET
iiclr-17757	1155	38	reasonable	reasonable	ADJ
iiclr-17757	1155	39	attempt	attempt	NOUN
iiclr-17757	1155	40	to	to	PART
iiclr-17757	1155	41	comply	comply	VERB
iiclr-17757	1155	42	"	"	PUNCT
iiclr-17757	1155	43	with	with	ADP
iiclr-17757	1155	44	applicable	applicable	ADJ
iiclr-17757	1155	45	provisions	provision	NOUN
iiclr-17757	1155	46	.	.	PUNCT
iiclr-17757	1156	1	see	see	VERB
iiclr-17757	1156	2	i.r.c	i.r.c	NOUN
iiclr-17757	1156	3	.	.	PUNCT
iiclr-17757	1157	1	§	§	PROPN
iiclr-17757	1157	2	6621(b)(1	6621(b)(1	NUM
iiclr-17757	1157	3	)	)	PUNCT
iiclr-17757	1157	4	,	,	PUNCT
iiclr-17757	1157	5	(	(	PUNCT
iiclr-17757	1157	6	c	c	X
iiclr-17757	1157	7	)	)	PUNCT
iiclr-17757	1157	8	(	(	PUNCT
iiclr-17757	1157	9	2001	2001	NUM
iiclr-17757	1157	10	)	)	PUNCT
iiclr-17757	1157	11	.	.	PUNCT
iiclr-17757	1158	1	occasions	occasion	NOUN
iiclr-17757	1158	2	implicating	implicate	VERB
iiclr-17757	1158	3	possible	possible	ADJ
iiclr-17757	1158	4	revocations	revocation	NOUN
iiclr-17757	1158	5	of	of	ADP
iiclr-17757	1158	6	apas	apa	NOUN
iiclr-17757	1158	7	include	include	VERB
iiclr-17757	1158	8	fraud	fraud	NOUN
iiclr-17757	1158	9	,	,	PUNCT
iiclr-17757	1158	10	malfeasance	malfeasance	NOUN
iiclr-17757	1158	11	,	,	PUNCT
iiclr-17757	1158	12	or	or	CCONJ
iiclr-17757	1158	13	disregard	disregard	NOUN
iiclr-17757	1158	14	involving	involve	VERB
iiclr-17757	1158	15	the	the	DET
iiclr-17757	1158	16	material	material	NOUN
iiclr-17757	1158	17	facts	fact	NOUN
iiclr-17757	1158	18	set	set	VERB
iiclr-17757	1158	19	forth	forth	ADP
iiclr-17757	1158	20	in	in	ADP
iiclr-17757	1158	21	the	the	DET
iiclr-17757	1158	22	request	request	NOUN
iiclr-17757	1158	23	,	,	PUNCT
iiclr-17757	1158	24	or	or	CCONJ
iiclr-17757	1158	25	lack	lack	NOUN
iiclr-17757	1158	26	of	of	ADP
iiclr-17757	1158	27	good	good	ADJ
iiclr-17757	1158	28	faith	faith	NOUN
iiclr-17757	1158	29	in	in	ADP
iiclr-17757	1158	30	complying	comply	VERB
iiclr-17757	1158	31	with	with	ADP
iiclr-17757	1158	32	the	the	DET
iiclr-17757	1158	33	terms	term	NOUN
iiclr-17757	1158	34	of	of	ADP
iiclr-17757	1158	35	the	the	DET
iiclr-17757	1158	36	apa	apa	PROPN
iiclr-17757	1158	37	.	.	PROPN
iiclr-17757	1159	1	see	see	VERB
iiclr-17757	1159	2	supra	supra	PROPN
iiclr-17757	1159	3	text	text	NOUN
iiclr-17757	1159	4	accompanying	accompanying	ADJ
iiclr-17757	1159	5	note	note	NOUN
iiclr-17757	1159	6	190	190	NUM
iiclr-17757	1159	7	for	for	ADP
iiclr-17757	1159	8	a	a	DET
iiclr-17757	1159	9	definition	definition	NOUN
iiclr-17757	1159	10	of	of	ADP
iiclr-17757	1159	11	"	"	PUNCT
iiclr-17757	1159	12	material	material	ADJ
iiclr-17757	1159	13	facts	fact	NOUN
iiclr-17757	1159	14	.	.	PUNCT
iiclr-17757	1159	15	"	"	PUNCT
iiclr-17757	1160	1	195	195	NUM
iiclr-17757	1160	2	.	.	PUNCT
iiclr-17757	1160	3	see	see	AUX
iiclr-17757	1160	4	rev	rev	PROPN
iiclr-17757	1160	5	.	.	PROPN
iiclr-17757	1160	6	proc	proc	PROPN
iiclr-17757	1160	7	.	.	PUNCT
iiclr-17757	1161	1	96	96	NUM
iiclr-17757	1161	2	-	-	SYM
iiclr-17757	1161	3	53	53	NUM
iiclr-17757	1161	4	§	§	PROPN
iiclr-17757	1161	5	11.05(3	11.05(3	NUM
iiclr-17757	1161	6	)	)	PUNCT
iiclr-17757	1161	7	,	,	PUNCT
iiclr-17757	1161	8	1996	1996	NUM
iiclr-17757	1161	9	-	-	SYM
iiclr-17757	1161	10	1	1	NUM
iiclr-17757	1161	11	c.b	c.b	PROPN
iiclr-17757	1161	12	.	.	PROPN
iiclr-17757	1161	13	375	375	NUM
iiclr-17757	1161	14	.	.	PUNCT
iiclr-17757	1162	1	if	if	SCONJ
iiclr-17757	1162	2	the	the	DET
iiclr-17757	1162	3	revocation	revocation	NOUN
iiclr-17757	1162	4	of	of	ADP
iiclr-17757	1162	5	the	the	DET
iiclr-17757	1162	6	apa	apa	PROPN
iiclr-17757	1162	7	is	be	AUX
iiclr-17757	1162	8	considered	consider	VERB
iiclr-17757	1162	9	an	an	DET
iiclr-17757	1162	10	"	"	PUNCT
iiclr-17757	1162	11	egregious	egregious	ADJ
iiclr-17757	1162	12	case	case	NOUN
iiclr-17757	1162	13	"	"	PUNCT
iiclr-17757	1162	14	under	under	ADP
iiclr-17757	1162	15	rev	rev	PROPN
iiclr-17757	1162	16	.	.	PUNCT
iiclr-17757	1163	1	rul	rul	PROPN
iiclr-17757	1163	2	.	.	PUNCT
iiclr-17757	1163	3	80	80	NUM
iiclr-17757	1163	4	-	-	SYM
iiclr-17757	1163	5	231	231	NUM
iiclr-17757	1163	6	,	,	PUNCT
iiclr-17757	1163	7	1980	1980	NUM
iiclr-17757	1163	8	-	-	SYM
iiclr-17757	1163	9	2	2	NUM
iiclr-17757	1163	10	c.b	c.b	PROPN
iiclr-17757	1163	11	.	.	PROPN
iiclr-17757	1163	12	219	219	NUM
iiclr-17757	1163	13	,	,	PUNCT
iiclr-17757	1163	14	then	then	ADV
iiclr-17757	1163	15	the	the	DET
iiclr-17757	1163	16	taxpayer	taxpayer	NOUN
iiclr-17757	1163	17	may	may	AUX
iiclr-17757	1163	18	be	be	AUX
iiclr-17757	1163	19	denied	deny	VERB
iiclr-17757	1163	20	a	a	DET
iiclr-17757	1163	21	foreign	foreign	ADJ
iiclr-17757	1163	22	tax	tax	NOUN
iiclr-17757	1163	23	credit	credit	NOUN
iiclr-17757	1163	24	.	.	PUNCT
iiclr-17757	1164	1	see	see	VERB
iiclr-17757	1164	2	i	i	PRON
iiclr-17757	1164	3	d.	d.	PROPN
iiclr-17757	1164	4	196	196	NUM
iiclr-17757	1164	5	.	.	PUNCT
iiclr-17757	1165	1	see	see	VERB
iiclr-17757	1165	2	i	i	PRON
iiclr-17757	1165	3	d.	d.	PROPN
iiclr-17757	1165	4	197	197	NUM
iiclr-17757	1165	5	.	.	PUNCT
iiclr-17757	1166	1	rev	rev	PROPN
iiclr-17757	1166	2	.	.	PROPN
iiclr-17757	1166	3	proc	proc	PROPN
iiclr-17757	1166	4	.	.	PUNCT
iiclr-17757	1167	1	96	96	NUM
iiclr-17757	1167	2	-	-	SYM
iiclr-17757	1167	3	53	53	NUM
iiclr-17757	1167	4	§	§	PROPN
iiclr-17757	1167	5	11.08	11.08	NUM
iiclr-17757	1167	6	,	,	PUNCT
iiclr-17757	1167	7	1996	1996	NUM
iiclr-17757	1167	8	-	-	SYM
iiclr-17757	1167	9	1	1	NUM
iiclr-17757	1167	10	c.b	c.b	PROPN
iiclr-17757	1167	11	.	.	PROPN
iiclr-17757	1167	12	375	375	NUM
iiclr-17757	1167	13	.	.	PUNCT
iiclr-17757	1168	1	see	see	VERB
iiclr-17757	1168	2	supra	supra	PROPN
iiclr-17757	1168	3	section	section	NOUN
iiclr-17757	1168	4	i.c.2.d	i.c.2.d	NOUN
iiclr-17757	1168	5	for	for	ADP
iiclr-17757	1168	6	a	a	DET
iiclr-17757	1168	7	discussion	discussion	NOUN
iiclr-17757	1168	8	of	of	ADP
iiclr-17757	1168	9	procedures	procedure	NOUN
iiclr-17757	1168	10	for	for	ADP
iiclr-17757	1168	11	filing	file	VERB
iiclr-17757	1168	12	initial	initial	ADJ
iiclr-17757	1168	13	apa	apa	PROPN
iiclr-17757	1168	14	requests	request	NOUN
iiclr-17757	1168	15	and	and	CCONJ
iiclr-17757	1168	16	supra	supra	PROPN
iiclr-17757	1168	17	note	note	NOUN
iiclr-17757	1168	18	154	154	NUM
iiclr-17757	1168	19	for	for	ADP
iiclr-17757	1168	20	listing	listing	NOUN
iiclr-17757	1168	21	of	of	ADP
iiclr-17757	1168	22	apa	apa	PROPN
iiclr-17757	1168	23	user	user	NOUN
iiclr-17757	1168	24	fees	fee	NOUN
iiclr-17757	1168	25	.	.	PUNCT
iiclr-17757	1169	1	198	198	NUM
iiclr-17757	1169	2	.	.	PUNCT
iiclr-17757	1169	3	see	see	VERB
iiclr-17757	1169	4	i	i	PRON
iiclr-17757	1169	5	d.	d.	PROPN
iiclr-17757	1169	6	199	199	NUM
iiclr-17757	1169	7	.	.	PUNCT
iiclr-17757	1170	1	see	see	AUX
iiclr-17757	1170	2	rev	rev	PROPN
iiclr-17757	1170	3	.	.	PROPN
iiclr-17757	1170	4	proc	proc	PROPN
iiclr-17757	1170	5	.	.	PUNCT
iiclr-17757	1171	1	96	96	NUM
iiclr-17757	1171	2	-	-	SYM
iiclr-17757	1171	3	53	53	NUM
iiclr-17757	1171	4	§	§	PROPN
iiclr-17757	1171	5	12	12	NUM
iiclr-17757	1171	6	,	,	PUNCT
iiclr-17757	1171	7	1996	1996	NUM
iiclr-17757	1171	8	-	-	SYM
iiclr-17757	1171	9	1	1	NUM
iiclr-17757	1171	10	c.b	c.b	PROPN
iiclr-17757	1171	11	.	.	PROPN
iiclr-17757	1171	12	375	375	NUM
iiclr-17757	1171	13	.	.	PUNCT
iiclr-17757	1172	1	for	for	ADP
iiclr-17757	1172	2	a	a	DET
iiclr-17757	1172	3	discussion	discussion	NOUN
iiclr-17757	1172	4	of	of	ADP
iiclr-17757	1172	5	the	the	DET
iiclr-17757	1172	6	debates	debate	NOUN
iiclr-17757	1172	7	regarding	regard	VERB
iiclr-17757	1172	8	disclosure	disclosure	NOUN
iiclr-17757	1172	9	of	of	ADP
iiclr-17757	1172	10	apa	apa	PROPN
iiclr-17757	1172	11	materials	material	NOUN
iiclr-17757	1172	12	prior	prior	ADV
iiclr-17757	1172	13	to	to	ADP
iiclr-17757	1172	14	their	their	PRON
iiclr-17757	1172	15	specific	specific	ADJ
iiclr-17757	1172	16	exclusion	exclusion	NOUN
iiclr-17757	1172	17	,	,	PUNCT
iiclr-17757	1172	18	see	see	VERB
iiclr-17757	1172	19	john	john	PROPN
iiclr-17757	1172	20	l.	l.	PROPN
iiclr-17757	1172	21	abramic	abramic	PROPN
iiclr-17757	1172	22	,	,	PUNCT
iiclr-17757	1172	23	note	note	NOUN
iiclr-17757	1172	24	,	,	PUNCT
iiclr-17757	1172	25	advance	advance	NOUN
iiclr-17757	1172	26	pricingagreements	pricingagreement	NOUN
iiclr-17757	1172	27	:	:	PUNCT
iiclr-17757	1172	28	confidential	confidential	ADJ
iiclr-17757	1172	29	return	return	VERB
iiclr-17757	1172	30	information	information	NOUN
iiclr-17757	1172	31	or	or	CCONJ
iiclr-17757	1172	32	written	write	VERB
iiclr-17757	1172	33	determinations	determination	NOUN
iiclr-17757	1172	34	subject	subject	ADJ
iiclr-17757	1172	35	to	to	ADP
iiclr-17757	1172	36	release	release	NOUN
iiclr-17757	1172	37	,	,	PUNCT
iiclr-17757	1172	38	76	76	NUM
iiclr-17757	1172	39	chi.-kent	chi.-kent	PROPN
iiclr-17757	1172	40	l.	l.	PROPN
iiclr-17757	1172	41	rev	rev	PROPN
iiclr-17757	1172	42	.	.	PROPN
iiclr-17757	1172	43	1823	1823	NUM
iiclr-17757	1172	44	(	(	PUNCT
iiclr-17757	1172	45	2001	2001	NUM
iiclr-17757	1172	46	)	)	PUNCT
iiclr-17757	1172	47	;	;	PUNCT
iiclr-17757	1172	48	kristin	kristin	PROPN
iiclr-17757	1172	49	e.	e.	PROPN
iiclr-17757	1172	50	hickman	hickman	PROPN
iiclr-17757	1172	51	,	,	PUNCT
iiclr-17757	1172	52	note	note	VERB
iiclr-17757	1172	53	,	,	PUNCT
iiclr-17757	1172	54	should	should	AUX
iiclr-17757	1172	55	advance	advance	VERB
iiclr-17757	1172	56	pricing	pricing	NOUN
iiclr-17757	1172	57	agreements	agreement	NOUN
iiclr-17757	1172	58	be	be	AUX
iiclr-17757	1172	59	published	publish	VERB
iiclr-17757	1172	60	?	?	PUNCT
iiclr-17757	1172	61	,	,	PUNCT
iiclr-17757	1172	62	19	19	NUM
iiclr-17757	1172	63	nw	nw	PROPN
iiclr-17757	1172	64	.	.	PROPN
iiclr-17757	1172	65	j.	j.	PROPN
iiclr-17757	1172	66	int'l	int'l	PROPN
iiclr-17757	1172	67	.	.	PUNCT
iiclr-17757	1173	1	l.	l.	PROPN
iiclr-17757	1173	2	bus	bus	PROPN
iiclr-17757	1173	3	.	.	PUNCT
iiclr-17757	1174	1	171	171	NUM
iiclr-17757	1174	2	(	(	PUNCT
iiclr-17757	1174	3	1998	1998	NUM
iiclr-17757	1174	4	)	)	PUNCT
iiclr-17757	1174	5	.	.	PUNCT
iiclr-17757	1175	1	[	[	X
iiclr-17757	1175	2	vol	vol	NOUN
iiclr-17757	1175	3	.	.	PUNCT
iiclr-17757	1176	1	13:1	13:1	NUM
iiclr-17757	1176	2	all	all	PRON
iiclr-17757	1176	3	's	be	AUX
iiclr-17757	1176	4	fair	fair	ADJ
iiclr-17757	1176	5	in	in	ADP
iiclr-17757	1176	6	love	love	NOUN
iiclr-17757	1176	7	,	,	PUNCT
iiclr-17757	1176	8	war	war	NOUN
iiclr-17757	1176	9	,	,	PUNCT
iiclr-17757	1176	10	and	and	CCONJ
iiclr-17757	1176	11	taxes	taxis	NOUN
iiclr-17757	1176	12	practices	practice	NOUN
iiclr-17757	1176	13	are	be	AUX
iiclr-17757	1176	14	consistent	consistent	ADJ
iiclr-17757	1176	15	with	with	ADP
iiclr-17757	1176	16	ec	ec	PROPN
iiclr-17757	1176	17	and	and	CCONJ
iiclr-17757	1176	18	oecd	oecd	PROPN
iiclr-17757	1176	19	aims	aim	NOUN
iiclr-17757	1176	20	of	of	ADP
iiclr-17757	1176	21	deterring	deter	VERB
iiclr-17757	1176	22	harmful	harmful	ADJ
iiclr-17757	1176	23	tax	tax	NOUN
iiclr-17757	1176	24	practices	practice	NOUN
iiclr-17757	1176	25	and	and	CCONJ
iiclr-17757	1176	26	forbidden	forbid	VERB
iiclr-17757	1176	27	state	state	NOUN
iiclr-17757	1176	28	aid	aid	NOUN
iiclr-17757	1176	29	.	.	PUNCT
iiclr-17757	1177	1	as	as	ADP
iiclr-17757	1177	2	such	such	ADJ
iiclr-17757	1177	3	,	,	PUNCT
iiclr-17757	1177	4	the	the	DET
iiclr-17757	1177	5	united	united	PROPN
iiclr-17757	1177	6	states	states	PROPN
iiclr-17757	1177	7	promotes	promote	VERB
iiclr-17757	1177	8	fair	fair	ADJ
iiclr-17757	1177	9	tax	tax	NOUN
iiclr-17757	1177	10	competition	competition	NOUN
iiclr-17757	1177	11	in	in	ADP
iiclr-17757	1177	12	a	a	DET
iiclr-17757	1177	13	global	global	ADJ
iiclr-17757	1177	14	market	market	NOUN
iiclr-17757	1177	15	.	.	PUNCT
iiclr-17757	1178	1	a.	a.	PROPN
iiclr-17757	1178	2	u.s	u.s	PROPN
iiclr-17757	1178	3	.	.	PROPN
iiclr-17757	1178	4	ruling	rule	VERB
iiclr-17757	1178	5	practice	practice	NOUN
iiclr-17757	1178	6	consistent	consistent	ADJ
iiclr-17757	1178	7	with	with	ADP
iiclr-17757	1178	8	ec	ec	PROPN
iiclr-17757	1178	9	treaty	treaty	NOUN
iiclr-17757	1178	10	articles	article	NOUN
iiclr-17757	1178	11	87	87	NUM
iiclr-17757	1178	12	,	,	PUNCT
iiclr-17757	1178	13	88	88	NUM
iiclr-17757	1178	14	,	,	PUNCT
iiclr-17757	1178	15	and	and	CCONJ
iiclr-17757	1178	16	89	89	NUM
iiclr-17757	1178	17	relating	relate	VERB
iiclr-17757	1178	18	to	to	ADP
iiclr-17757	1178	19	forbidden	forbid	VERB
iiclr-17757	1178	20	state	state	NOUN
iiclr-17757	1178	21	aid2	aid2	NOUN
iiclr-17757	1178	22	"	"	PUNCT
iiclr-17757	1178	23	°	°	ADP
iiclr-17757	1178	24	the	the	DET
iiclr-17757	1178	25	ec	ec	PROPN
iiclr-17757	1178	26	,	,	PUNCT
iiclr-17757	1178	27	established	establish	VERB
iiclr-17757	1178	28	as	as	ADP
iiclr-17757	1178	29	a	a	DET
iiclr-17757	1178	30	result	result	NOUN
iiclr-17757	1178	31	of	of	ADP
iiclr-17757	1178	32	the	the	DET
iiclr-17757	1178	33	treaty	treaty	NOUN
iiclr-17757	1178	34	of	of	ADP
iiclr-17757	1178	35	rome	rome	PROPN
iiclr-17757	1178	36	(	(	PUNCT
iiclr-17757	1178	37	ec	ec	PROPN
iiclr-17757	1178	38	treaty	treaty	PROPN
iiclr-17757	1178	39	)	)	PUNCT
iiclr-17757	1178	40	,	,	PUNCT
iiclr-17757	1178	41	is	be	AUX
iiclr-17757	1178	42	charged	charge	VERB
iiclr-17757	1178	43	with	with	ADP
iiclr-17757	1178	44	"	"	PUNCT
iiclr-17757	1178	45	establishing	establish	VERB
iiclr-17757	1178	46	a	a	DET
iiclr-17757	1178	47	common	common	ADJ
iiclr-17757	1178	48	market	market	NOUN
iiclr-17757	1178	49	and	and	CCONJ
iiclr-17757	1178	50	an	an	DET
iiclr-17757	1178	51	economic	economic	ADJ
iiclr-17757	1178	52	and	and	CCONJ
iiclr-17757	1178	53	monetary	monetary	ADJ
iiclr-17757	1178	54	union	union	NOUN
iiclr-17757	1178	55	and	and	CCONJ
iiclr-17757	1178	56	by	by	ADP
iiclr-17757	1178	57	implementing	implement	VERB
iiclr-17757	1178	58	common	common	ADJ
iiclr-17757	1178	59	policies	policy	NOUN
iiclr-17757	1178	60	or	or	CCONJ
iiclr-17757	1178	61	activities	activity	NOUN
iiclr-17757	1178	62	to	to	PART
iiclr-17757	1178	63	promote	promote	VERB
iiclr-17757	1178	64	throughout	throughout	ADP
iiclr-17757	1178	65	the	the	DET
iiclr-17757	1178	66	community	community	NOUN
iiclr-17757	1178	67	"	"	PUNCT
iiclr-17757	1178	68	for	for	ADP
iiclr-17757	1178	69	its	its	PRON
iiclr-17757	1178	70	overall	overall	ADJ
iiclr-17757	1178	71	good.2	good.2	NOUN
iiclr-17757	1178	72	"	"	PUNCT
iiclr-17757	1178	73	'	'	PUNCT
iiclr-17757	1178	74	in	in	ADP
iiclr-17757	1178	75	doing	do	VERB
iiclr-17757	1178	76	so	so	ADV
iiclr-17757	1178	77	,	,	PUNCT
iiclr-17757	1178	78	the	the	DET
iiclr-17757	1178	79	ec	ec	PROPN
iiclr-17757	1178	80	imposes	impose	VERB
iiclr-17757	1178	81	limits	limit	NOUN
iiclr-17757	1178	82	on	on	ADP
iiclr-17757	1178	83	the	the	DET
iiclr-17757	1178	84	ability	ability	NOUN
iiclr-17757	1178	85	of	of	ADP
iiclr-17757	1178	86	its	its	PRON
iiclr-17757	1178	87	member	member	NOUN
iiclr-17757	1178	88	states	state	NOUN
iiclr-17757	1178	89	to	to	PART
iiclr-17757	1178	90	tax	tax	VERB
iiclr-17757	1178	91	°	°	ADP
iiclr-17757	1178	92	2	2	NUM
iiclr-17757	1178	93	one	one	NUM
iiclr-17757	1178	94	another.0	another.0	VERB
iiclr-17757	1178	95	3	3	NUM
iiclr-17757	1178	96	the	the	DET
iiclr-17757	1178	97	united	united	PROPN
iiclr-17757	1178	98	states	states	PROPN
iiclr-17757	1178	99	administers	administer	VERB
iiclr-17757	1178	100	a	a	DET
iiclr-17757	1178	101	single	single	ADJ
iiclr-17757	1178	102	,	,	PUNCT
iiclr-17757	1178	103	highly	highly	ADV
iiclr-17757	1178	104	publicized	publicize	VERB
iiclr-17757	1178	105	ruling	rule	VERB
iiclr-17757	1178	106	program	program	NOUN
iiclr-17757	1178	107	that	that	PRON
iiclr-17757	1178	108	is	be	AUX
iiclr-17757	1178	109	equally	equally	ADV
iiclr-17757	1178	110	applicable	applicable	ADJ
iiclr-17757	1178	111	to	to	ADP
iiclr-17757	1178	112	all	all	DET
iiclr-17757	1178	113	taxpayers	taxpayer	NOUN
iiclr-17757	1178	114	,	,	PUNCT
iiclr-17757	1178	115	resulting	result	VERB
iiclr-17757	1178	116	in	in	ADP
iiclr-17757	1178	117	a	a	DET
iiclr-17757	1178	118	program	program	NOUN
iiclr-17757	1178	119	that	that	PRON
iiclr-17757	1178	120	promotes	promote	VERB
iiclr-17757	1178	121	fair	fair	ADJ
iiclr-17757	1178	122	tax	tax	NOUN
iiclr-17757	1178	123	competition	competition	NOUN
iiclr-17757	1178	124	consistent	consistent	ADJ
iiclr-17757	1178	125	with	with	ADP
iiclr-17757	1178	126	the	the	DET
iiclr-17757	1178	127	ec	ec	PROPN
iiclr-17757	1178	128	treaty	treaty	NOUN
iiclr-17757	1178	129	.	.	PUNCT
iiclr-17757	1179	1	1	1	X
iiclr-17757	1179	2	.	.	X
iiclr-17757	1179	3	articles	article	NOUN
iiclr-17757	1179	4	87	87	NUM
iiclr-17757	1179	5	,	,	PUNCT
iiclr-17757	1179	6	88	88	NUM
iiclr-17757	1179	7	,	,	PUNCT
iiclr-17757	1179	8	and	and	CCONJ
iiclr-17757	1179	9	89	89	NUM
iiclr-17757	1179	10	of	of	ADP
iiclr-17757	1179	11	the	the	DET
iiclr-17757	1179	12	ec	ec	PROPN
iiclr-17757	1179	13	treaty	treaty	NOUN
iiclr-17757	1179	14	described	describe	VERB
iiclr-17757	1179	15	article	article	NOUN
iiclr-17757	1179	16	87	87	NUM
iiclr-17757	1179	17	of	of	ADP
iiclr-17757	1179	18	the	the	DET
iiclr-17757	1179	19	ec	ec	PROPN
iiclr-17757	1179	20	treaty	treaty	NOUN
iiclr-17757	1179	21	sets	set	VERB
iiclr-17757	1179	22	forth	forth	ADP
iiclr-17757	1179	23	what	what	PRON
iiclr-17757	1179	24	is	be	AUX
iiclr-17757	1179	25	compatible	compatible	ADJ
iiclr-17757	1179	26	and	and	CCONJ
iiclr-17757	1179	27	incompatible	incompatible	ADJ
iiclr-17757	1179	28	with	with	ADP
iiclr-17757	1179	29	the	the	DET
iiclr-17757	1179	30	common	common	ADJ
iiclr-17757	1179	31	market	market	NOUN
iiclr-17757	1179	32	.	.	PUNCT
iiclr-17757	1180	1	"	"	PUNCT
iiclr-17757	1180	2	°	°	ADP
iiclr-17757	1180	3	4	4	NUM
iiclr-17757	1180	4	specifically	specifically	ADV
iiclr-17757	1180	5	,	,	PUNCT
iiclr-17757	1180	6	aid	aid	NOUN
iiclr-17757	1180	7	from	from	ADP
iiclr-17757	1180	8	member	member	NOUN
iiclr-17757	1180	9	states	state	NOUN
iiclr-17757	1180	10	that	that	SCONJ
iiclr-17757	1180	11	200	200	NUM
iiclr-17757	1180	12	.	.	PUNCT
iiclr-17757	1181	1	renumbered	renumbere	VERB
iiclr-17757	1181	2	after	after	ADP
iiclr-17757	1181	3	the	the	DET
iiclr-17757	1181	4	treaty	treaty	NOUN
iiclr-17757	1181	5	of	of	ADP
iiclr-17757	1181	6	amsterdam	amsterdam	PROPN
iiclr-17757	1181	7	,	,	PUNCT
iiclr-17757	1181	8	these	these	DET
iiclr-17757	1181	9	treaty	treaty	NOUN
iiclr-17757	1181	10	articles	article	NOUN
iiclr-17757	1181	11	were	be	AUX
iiclr-17757	1181	12	formerly	formerly	ADV
iiclr-17757	1181	13	articles	article	NOUN
iiclr-17757	1181	14	92	92	NUM
iiclr-17757	1181	15	,	,	PUNCT
iiclr-17757	1181	16	93	93	NUM
iiclr-17757	1181	17	,	,	PUNCT
iiclr-17757	1181	18	and	and	CCONJ
iiclr-17757	1181	19	94	94	NUM
iiclr-17757	1181	20	,	,	PUNCT
iiclr-17757	1181	21	respectively	respectively	ADV
iiclr-17757	1181	22	,	,	PUNCT
iiclr-17757	1181	23	of	of	ADP
iiclr-17757	1181	24	the	the	DET
iiclr-17757	1181	25	ec	ec	PROPN
iiclr-17757	1181	26	treaty	treaty	NOUN
iiclr-17757	1181	27	.	.	PUNCT
iiclr-17757	1182	1	201	201	NUM
iiclr-17757	1182	2	.	.	PUNCT
iiclr-17757	1183	1	see	see	VERB
iiclr-17757	1183	2	ec	ec	PROPN
iiclr-17757	1183	3	treaty	treaty	PROPN
iiclr-17757	1183	4	,	,	PUNCT
iiclr-17757	1183	5	supra	supra	PROPN
iiclr-17757	1183	6	note	note	PROPN
iiclr-17757	1183	7	6	6	NUM
iiclr-17757	1183	8	,	,	PUNCT
iiclr-17757	1183	9	available	available	ADJ
iiclr-17757	1183	10	at	at	ADP
iiclr-17757	1183	11	http://europa.eu.int/abc-en.htm	http://europa.eu.int/abc-en.htm	PROPN
iiclr-17757	1183	12	(	(	PUNCT
iiclr-17757	1183	13	last	last	ADJ
iiclr-17757	1183	14	visited	visit	VERB
iiclr-17757	1183	15	feb	feb	PROPN
iiclr-17757	1183	16	.	.	PROPN
iiclr-17757	1183	17	15	15	NUM
iiclr-17757	1183	18	,	,	PUNCT
iiclr-17757	1183	19	2002	2002	NUM
iiclr-17757	1183	20	)	)	PUNCT
iiclr-17757	1183	21	.	.	PUNCT
iiclr-17757	1184	1	the	the	DET
iiclr-17757	1184	2	fifteen	fifteen	NUM
iiclr-17757	1184	3	members	member	NOUN
iiclr-17757	1184	4	of	of	ADP
iiclr-17757	1184	5	the	the	DET
iiclr-17757	1184	6	ec	ec	PROPN
iiclr-17757	1184	7	include	include	VERB
iiclr-17757	1184	8	:	:	PUNCT
iiclr-17757	1184	9	the	the	DET
iiclr-17757	1184	10	original	original	ADJ
iiclr-17757	1184	11	members	member	NOUN
iiclr-17757	1184	12	who	who	PRON
iiclr-17757	1184	13	joined	join	VERB
iiclr-17757	1184	14	in	in	ADP
iiclr-17757	1184	15	1950	1950	NUM
iiclr-17757	1184	16	(	(	PUNCT
iiclr-17757	1184	17	belgium	belgium	PROPN
iiclr-17757	1184	18	,	,	PUNCT
iiclr-17757	1184	19	germany	germany	PROPN
iiclr-17757	1184	20	,	,	PUNCT
iiclr-17757	1184	21	france	france	PROPN
iiclr-17757	1184	22	,	,	PUNCT
iiclr-17757	1184	23	italy	italy	PROPN
iiclr-17757	1184	24	,	,	PUNCT
iiclr-17757	1184	25	luxembourg	luxembourg	PROPN
iiclr-17757	1184	26	,	,	PUNCT
iiclr-17757	1184	27	and	and	CCONJ
iiclr-17757	1184	28	the	the	DET
iiclr-17757	1184	29	netherlands	netherlands	PROPN
iiclr-17757	1184	30	)	)	PUNCT
iiclr-17757	1184	31	;	;	PUNCT
iiclr-17757	1184	32	the	the	DET
iiclr-17757	1184	33	members	member	NOUN
iiclr-17757	1184	34	joining	join	VERB
iiclr-17757	1184	35	in	in	ADP
iiclr-17757	1184	36	the	the	DET
iiclr-17757	1184	37	1973	1973	NUM
iiclr-17757	1184	38	accession	accession	NOUN
iiclr-17757	1184	39	(	(	PUNCT
iiclr-17757	1184	40	denmark	denmark	NOUN
iiclr-17757	1184	41	,	,	PUNCT
iiclr-17757	1184	42	ireland	ireland	PROPN
iiclr-17757	1184	43	,	,	PUNCT
iiclr-17757	1184	44	and	and	CCONJ
iiclr-17757	1184	45	the	the	DET
iiclr-17757	1184	46	united	united	ADJ
iiclr-17757	1184	47	kingdom	kingdom	PROPN
iiclr-17757	1184	48	)	)	PUNCT
iiclr-17757	1184	49	;	;	PUNCT
iiclr-17757	1184	50	greece	greece	PROPN
iiclr-17757	1184	51	,	,	PUNCT
iiclr-17757	1184	52	joining	join	VERB
iiclr-17757	1184	53	in	in	ADP
iiclr-17757	1184	54	1981	1981	NUM
iiclr-17757	1184	55	;	;	PUNCT
iiclr-17757	1184	56	spain	spain	PROPN
iiclr-17757	1184	57	and	and	CCONJ
iiclr-17757	1184	58	portugal	portugal	PROPN
iiclr-17757	1184	59	,	,	PUNCT
iiclr-17757	1184	60	joining	join	VERB
iiclr-17757	1184	61	in	in	ADP
iiclr-17757	1184	62	1986	1986	NUM
iiclr-17757	1184	63	;	;	PUNCT
iiclr-17757	1184	64	and	and	CCONJ
iiclr-17757	1184	65	the	the	DET
iiclr-17757	1184	66	members	member	NOUN
iiclr-17757	1184	67	from	from	ADP
iiclr-17757	1184	68	the	the	DET
iiclr-17757	1184	69	last	last	ADJ
iiclr-17757	1184	70	accession	accession	NOUN
iiclr-17757	1184	71	in	in	ADP
iiclr-17757	1184	72	1995	1995	NUM
iiclr-17757	1184	73	(	(	PUNCT
iiclr-17757	1184	74	austria	austria	PROPN
iiclr-17757	1184	75	,	,	PUNCT
iiclr-17757	1184	76	finland	finland	PROPN
iiclr-17757	1184	77	,	,	PUNCT
iiclr-17757	1184	78	and	and	CCONJ
iiclr-17757	1184	79	sweden	sweden	PROPN
iiclr-17757	1184	80	)	)	PUNCT
iiclr-17757	1184	81	.	.	PUNCT
iiclr-17757	1185	1	see	see	VERB
iiclr-17757	1185	2	david	david	PROPN
iiclr-17757	1185	3	w.	w.	PROPN
iiclr-17757	1185	4	wuams	wuams	PROPN
iiclr-17757	1185	5	,	,	PUNCT
iiclr-17757	1185	6	ec	ec	PROPN
iiclr-17757	1185	7	tax	tax	NOUN
iiclr-17757	1185	8	law	law	NOUN
iiclr-17757	1185	9	(	(	PUNCT
iiclr-17757	1185	10	john	john	PROPN
iiclr-17757	1185	11	a.	a.	PROPN
iiclr-17757	1185	12	usher	usher	PROPN
iiclr-17757	1185	13	ed	ed	PROPN
iiclr-17757	1185	14	.	.	PROPN
iiclr-17757	1185	15	,	,	PUNCT
iiclr-17757	1185	16	addison	addison	PROPN
iiclr-17757	1185	17	wesley	wesley	PROPN
iiclr-17757	1185	18	longman	longman	PROPN
iiclr-17757	1185	19	inc	inc	PROPN
iiclr-17757	1185	20	.	.	PROPN
iiclr-17757	1185	21	1998	1998	NUM
iiclr-17757	1185	22	)	)	PUNCT
iiclr-17757	1185	23	.	.	PUNCT
iiclr-17757	1186	1	202	202	X
iiclr-17757	1186	2	.	.	PUNCT
iiclr-17757	1187	1	see	see	VERB
iiclr-17757	1187	2	wilulams	wilulam	NOUN
iiclr-17757	1187	3	,	,	PUNCT
iiclr-17757	1187	4	supra	supra	PROPN
iiclr-17757	1187	5	note	note	PROPN
iiclr-17757	1187	6	201	201	NUM
iiclr-17757	1187	7	,	,	PUNCT
iiclr-17757	1187	8	at	at	ADP
iiclr-17757	1187	9	2	2	NUM
iiclr-17757	1187	10	.	.	PUNCT
iiclr-17757	1187	11	taxation	taxation	NOUN
iiclr-17757	1187	12	,	,	PUNCT
iiclr-17757	1187	13	as	as	SCONJ
iiclr-17757	1187	14	defined	define	VERB
iiclr-17757	1187	15	by	by	ADP
iiclr-17757	1187	16	the	the	DET
iiclr-17757	1187	17	oecd	oecd	PROPN
iiclr-17757	1187	18	and	and	CCONJ
iiclr-17757	1187	19	international	international	ADJ
iiclr-17757	1187	20	monetary	monetary	ADJ
iiclr-17757	1187	21	fund	fund	NOUN
iiclr-17757	1187	22	(	(	PUNCT
iiclr-17757	1187	23	"	"	PUNCT
iiclr-17757	1187	24	i	i	PRON
iiclr-17757	1187	25	m	m	VERB
iiclr-17757	1187	26	'	'	PUNCT
iiclr-17757	1187	27	)	)	PUNCT
iiclr-17757	1187	28	,	,	PUNCT
iiclr-17757	1187	29	is	be	AUX
iiclr-17757	1187	30	the	the	DET
iiclr-17757	1187	31	"	"	PUNCT
iiclr-17757	1187	32	levying	levying	NOUN
iiclr-17757	1187	33	of	of	ADP
iiclr-17757	1187	34	compulsory	compulsory	ADJ
iiclr-17757	1187	35	contributions	contribution	NOUN
iiclr-17757	1187	36	for	for	ADP
iiclr-17757	1187	37	the	the	DET
iiclr-17757	1187	38	benefit	benefit	NOUN
iiclr-17757	1187	39	of	of	ADP
iiclr-17757	1187	40	government	government	NOUN
iiclr-17757	1187	41	for	for	ADP
iiclr-17757	1187	42	which	which	PRON
iiclr-17757	1187	43	there	there	PRON
iiclr-17757	1187	44	is	be	VERB
iiclr-17757	1187	45	not	not	PART
iiclr-17757	1187	46	direct	direct	ADJ
iiclr-17757	1187	47	return	return	NOUN
iiclr-17757	1187	48	for	for	ADP
iiclr-17757	1187	49	the	the	DET
iiclr-17757	1187	50	payer	payer	NOUN
iiclr-17757	1187	51	.	.	PUNCT
iiclr-17757	1187	52	"	"	PUNCT
iiclr-17757	1188	1	i	i	PRON
iiclr-17757	1188	2	d.	d.	PROPN
iiclr-17757	1188	3	203	203	NUM
iiclr-17757	1188	4	.	.	PUNCT
iiclr-17757	1189	1	see	see	VERB
iiclr-17757	1189	2	wiwiams	wiwiam	NOUN
iiclr-17757	1189	3	,	,	PUNCT
iiclr-17757	1189	4	supra	supra	PROPN
iiclr-17757	1189	5	note	note	PROPN
iiclr-17757	1189	6	201	201	NUM
iiclr-17757	1189	7	,	,	PUNCT
iiclr-17757	1189	8	at	at	ADP
iiclr-17757	1189	9	i	i	PRON
iiclr-17757	1189	10	n.1	n.1	NOUN
iiclr-17757	1189	11	.	.	PUNCT
iiclr-17757	1190	1	204	204	NUM
iiclr-17757	1190	2	.	.	PUNCT
iiclr-17757	1191	1	see	see	VERB
iiclr-17757	1191	2	ec	ec	PROPN
iiclr-17757	1191	3	treaty	treaty	PROPN
iiclr-17757	1191	4	,	,	PUNCT
iiclr-17757	1191	5	supra	supra	PROPN
iiclr-17757	1191	6	note	note	PROPN
iiclr-17757	1191	7	6	6	NUM
iiclr-17757	1191	8	,	,	PUNCT
iiclr-17757	1191	9	at	at	ADP
iiclr-17757	1191	10	art	art	NOUN
iiclr-17757	1191	11	.	.	PUNCT
iiclr-17757	1192	1	87	87	NUM
iiclr-17757	1192	2	.	.	PUNCT
iiclr-17757	1193	1	article	article	NOUN
iiclr-17757	1193	2	87	87	NUM
iiclr-17757	1193	3	provides	provide	VERB
iiclr-17757	1193	4	:	:	PUNCT
iiclr-17757	1193	5	1	1	X
iiclr-17757	1193	6	.	.	X
iiclr-17757	1193	7	save	save	VERB
iiclr-17757	1193	8	as	as	ADP
iiclr-17757	1193	9	otherwise	otherwise	ADV
iiclr-17757	1193	10	provided	provide	VERB
iiclr-17757	1193	11	in	in	ADP
iiclr-17757	1193	12	this	this	DET
iiclr-17757	1193	13	treaty	treaty	NOUN
iiclr-17757	1193	14	,	,	PUNCT
iiclr-17757	1193	15	any	any	DET
iiclr-17757	1193	16	aid	aid	NOUN
iiclr-17757	1193	17	granted	grant	VERB
iiclr-17757	1193	18	by	by	ADP
iiclr-17757	1193	19	a	a	DET
iiclr-17757	1193	20	member	member	NOUN
iiclr-17757	1193	21	state	state	NOUN
iiclr-17757	1193	22	or	or	CCONJ
iiclr-17757	1193	23	through	through	ADP
iiclr-17757	1193	24	state	state	NOUN
iiclr-17757	1193	25	resources	resource	NOUN
iiclr-17757	1193	26	in	in	ADP
iiclr-17757	1193	27	any	any	DET
iiclr-17757	1193	28	form	form	NOUN
iiclr-17757	1193	29	whatsoever	whatsoever	ADV
iiclr-17757	1193	30	which	which	PRON
iiclr-17757	1193	31	distorts	distort	VERB
iiclr-17757	1193	32	or	or	CCONJ
iiclr-17757	1193	33	threatens	threaten	VERB
iiclr-17757	1193	34	to	to	PART
iiclr-17757	1193	35	distort	distort	VERB
iiclr-17757	1193	36	competition	competition	NOUN
iiclr-17757	1193	37	by	by	ADP
iiclr-17757	1193	38	favouring	favour	VERB
iiclr-17757	1193	39	[	[	X
iiclr-17757	1193	40	sic	sic	ADJ
iiclr-17757	1193	41	]	]	X
iiclr-17757	1193	42	certain	certain	ADJ
iiclr-17757	1193	43	undertakings	undertaking	NOUN
iiclr-17757	1193	44	or	or	CCONJ
iiclr-17757	1193	45	the	the	DET
iiclr-17757	1193	46	production	production	NOUN
iiclr-17757	1193	47	of	of	ADP
iiclr-17757	1193	48	certain	certain	ADJ
iiclr-17757	1193	49	goods	good	NOUN
iiclr-17757	1193	50	shall	shall	AUX
iiclr-17757	1193	51	,	,	PUNCT
iiclr-17757	1193	52	insofar	insofar	ADV
iiclr-17757	1193	53	as	as	SCONJ
iiclr-17757	1193	54	it	it	PRON
iiclr-17757	1193	55	affects	affect	VERB
iiclr-17757	1193	56	trade	trade	NOUN
iiclr-17757	1193	57	between	between	ADP
iiclr-17757	1193	58	member	member	NOUN
iiclr-17757	1193	59	states	state	NOUN
iiclr-17757	1193	60	,	,	PUNCT
iiclr-17757	1193	61	be	be	AUX
iiclr-17757	1193	62	incompatible	incompatible	ADJ
iiclr-17757	1193	63	with	with	ADP
iiclr-17757	1193	64	the	the	DET
iiclr-17757	1193	65	common	common	ADJ
iiclr-17757	1193	66	market	market	NOUN
iiclr-17757	1193	67	.	.	PUNCT
iiclr-17757	1194	1	2	2	X
iiclr-17757	1194	2	.	.	X
iiclr-17757	1194	3	the	the	DET
iiclr-17757	1194	4	following	following	NOUN
iiclr-17757	1194	5	shall	shall	AUX
iiclr-17757	1194	6	be	be	AUX
iiclr-17757	1194	7	compatible	compatible	ADJ
iiclr-17757	1194	8	with	with	ADP
iiclr-17757	1194	9	the	the	DET
iiclr-17757	1194	10	common	common	ADJ
iiclr-17757	1194	11	market	market	NOUN
iiclr-17757	1194	12	:	:	PUNCT
iiclr-17757	1194	13	(	(	PUNCT
iiclr-17757	1194	14	a	a	X
iiclr-17757	1194	15	)	)	PUNCT
iiclr-17757	1194	16	aid	aid	NOUN
iiclr-17757	1194	17	having	have	VERB
iiclr-17757	1194	18	a	a	DET
iiclr-17757	1194	19	social	social	ADJ
iiclr-17757	1194	20	character	character	NOUN
iiclr-17757	1194	21	,	,	PUNCT
iiclr-17757	1194	22	granted	grant	VERB
iiclr-17757	1194	23	to	to	ADP
iiclr-17757	1194	24	individual	individual	ADJ
iiclr-17757	1194	25	consumers	consumer	NOUN
iiclr-17757	1194	26	,	,	PUNCT
iiclr-17757	1194	27	provided	provide	VERB
iiclr-17757	1194	28	that	that	SCONJ
iiclr-17757	1194	29	such	such	ADJ
iiclr-17757	1194	30	aid	aid	NOUN
iiclr-17757	1194	31	is	be	AUX
iiclr-17757	1194	32	granted	grant	VERB
iiclr-17757	1194	33	without	without	ADP
iiclr-17757	1194	34	discrimination	discrimination	NOUN
iiclr-17757	1194	35	related	relate	VERB
iiclr-17757	1194	36	to	to	ADP
iiclr-17757	1194	37	the	the	DET
iiclr-17757	1194	38	origin	origin	NOUN
iiclr-17757	1194	39	of	of	ADP
iiclr-17757	1194	40	the	the	DET
iiclr-17757	1194	41	products	product	NOUN
iiclr-17757	1194	42	concerned	concern	VERB
iiclr-17757	1194	43	;	;	PUNCT
iiclr-17757	1194	44	(	(	PUNCT
iiclr-17757	1194	45	b	b	X
iiclr-17757	1194	46	)	)	PUNCT
iiclr-17757	1194	47	aid	aid	NOUN
iiclr-17757	1194	48	to	to	PART
iiclr-17757	1194	49	make	make	VERB
iiclr-17757	1194	50	good	good	ADJ
iiclr-17757	1194	51	the	the	DET
iiclr-17757	1194	52	damage	damage	NOUN
iiclr-17757	1194	53	caused	cause	VERB
iiclr-17757	1194	54	by	by	ADP
iiclr-17757	1194	55	natural	natural	ADJ
iiclr-17757	1194	56	disasters	disaster	NOUN
iiclr-17757	1194	57	or	or	CCONJ
iiclr-17757	1194	58	exceptional	exceptional	ADJ
iiclr-17757	1194	59	occurrences	occurrence	NOUN
iiclr-17757	1194	60	;	;	PUNCT
iiclr-17757	1194	61	(	(	PUNCT
iiclr-17757	1194	62	c	c	X
iiclr-17757	1194	63	)	)	PUNCT
iiclr-17757	1194	64	aid	aid	NOUN
iiclr-17757	1194	65	granted	grant	VERB
iiclr-17757	1194	66	to	to	ADP
iiclr-17757	1194	67	the	the	DET
iiclr-17757	1194	68	economy	economy	NOUN
iiclr-17757	1194	69	of	of	ADP
iiclr-17757	1194	70	certain	certain	ADJ
iiclr-17757	1194	71	areas	area	NOUN
iiclr-17757	1194	72	of	of	ADP
iiclr-17757	1194	73	the	the	DET
iiclr-17757	1194	74	federal	federal	PROPN
iiclr-17757	1194	75	republic	republic	PROPN
iiclr-17757	1194	76	of	of	ADP
iiclr-17757	1194	77	germany	germany	PROPN
iiclr-17757	1194	78	affected	affect	VERB
iiclr-17757	1194	79	by	by	ADP
iiclr-17757	1194	80	the	the	DET
iiclr-17757	1194	81	division	division	NOUN
iiclr-17757	1194	82	of	of	ADP
iiclr-17757	1194	83	germany	germany	PROPN
iiclr-17757	1194	84	,	,	PUNCT
iiclr-17757	1194	85	insofar	insofar	ADV
iiclr-17757	1194	86	as	as	SCONJ
iiclr-17757	1194	87	such	such	ADJ
iiclr-17757	1194	88	aid	aid	NOUN
iiclr-17757	1194	89	is	be	AUX
iiclr-17757	1194	90	required	require	VERB
iiclr-17757	1194	91	in	in	ADP
iiclr-17757	1194	92	order	order	NOUN
iiclr-17757	1194	93	to	to	PART
iiclr-17757	1194	94	compensate	compensate	VERB
iiclr-17757	1194	95	for	for	ADP
iiclr-17757	1194	96	the	the	DET
iiclr-17757	1194	97	economic	economic	ADJ
iiclr-17757	1194	98	disadvantages	disadvantage	NOUN
iiclr-17757	1194	99	caused	cause	VERB
iiclr-17757	1194	100	by	by	ADP
iiclr-17757	1194	101	that	that	DET
iiclr-17757	1194	102	division	division	NOUN
iiclr-17757	1194	103	.	.	PUNCT
iiclr-17757	1195	1	3	3	X
iiclr-17757	1195	2	.	.	X
iiclr-17757	1195	3	the	the	DET
iiclr-17757	1195	4	following	following	NOUN
iiclr-17757	1195	5	may	may	AUX
iiclr-17757	1195	6	be	be	AUX
iiclr-17757	1195	7	considered	consider	VERB
iiclr-17757	1195	8	to	to	PART
iiclr-17757	1195	9	be	be	AUX
iiclr-17757	1195	10	compatible	compatible	ADJ
iiclr-17757	1195	11	with	with	ADP
iiclr-17757	1195	12	the	the	DET
iiclr-17757	1195	13	common	common	ADJ
iiclr-17757	1195	14	market	market	NOUN
iiclr-17757	1195	15	:	:	PUNCT
iiclr-17757	1196	1	2002	2002	NUM
iiclr-17757	1196	2	]	]	X
iiclr-17757	1196	3	ind	ind	NOUN
iiclr-17757	1196	4	.	.	PUNCT
iiclr-17757	1197	1	int'l	int'l	PROPN
iiclr-17757	1197	2	&	&	CCONJ
iiclr-17757	1197	3	comp	comp	PROPN
iiclr-17757	1197	4	.	.	PUNCT
iiclr-17757	1198	1	l.	l.	PROPN
iiclr-17757	1198	2	rev	rev	PROPN
iiclr-17757	1198	3	.	.	PROPN
iiclr-17757	1198	4	distorts	distort	VERB
iiclr-17757	1198	5	trade	trade	NOUN
iiclr-17757	1198	6	competition	competition	NOUN
iiclr-17757	1198	7	by	by	ADP
iiclr-17757	1198	8	favoring	favor	VERB
iiclr-17757	1198	9	activities	activity	NOUN
iiclr-17757	1198	10	or	or	CCONJ
iiclr-17757	1198	11	the	the	DET
iiclr-17757	1198	12	production	production	NOUN
iiclr-17757	1198	13	of	of	ADP
iiclr-17757	1198	14	certain	certain	ADJ
iiclr-17757	1198	15	goods	good	NOUN
iiclr-17757	1198	16	is	be	AUX
iiclr-17757	1198	17	incompatible.2"5	incompatible.2"5	PROPN
iiclr-17757	1198	18	aid	aid	NOUN
iiclr-17757	1198	19	that	that	PRON
iiclr-17757	1198	20	is	be	AUX
iiclr-17757	1198	21	non	non	ADJ
iiclr-17757	1198	22	-	-	ADJ
iiclr-17757	1198	23	discriminatory	discriminatory	ADJ
iiclr-17757	1198	24	and	and	CCONJ
iiclr-17757	1198	25	has	have	VERB
iiclr-17757	1198	26	a	a	DET
iiclr-17757	1198	27	social	social	ADJ
iiclr-17757	1198	28	character	character	NOUN
iiclr-17757	1198	29	or	or	CCONJ
iiclr-17757	1198	30	is	be	AUX
iiclr-17757	1198	31	given	give	VERB
iiclr-17757	1198	32	in	in	ADP
iiclr-17757	1198	33	response	response	NOUN
iiclr-17757	1198	34	to	to	ADP
iiclr-17757	1198	35	natural	natural	ADJ
iiclr-17757	1198	36	disasters	disaster	NOUN
iiclr-17757	1198	37	,	,	PUNCT
iiclr-17757	1198	38	or	or	CCONJ
iiclr-17757	1198	39	for	for	ADP
iiclr-17757	1198	40	compensation	compensation	NOUN
iiclr-17757	1198	41	associated	associate	VERB
iiclr-17757	1198	42	with	with	ADP
iiclr-17757	1198	43	the	the	DET
iiclr-17757	1198	44	division	division	NOUN
iiclr-17757	1198	45	of	of	ADP
iiclr-17757	1198	46	germany	germany	PROPN
iiclr-17757	1198	47	is	be	AUX
iiclr-17757	1198	48	compatible.2	compatible.2	PROPN
iiclr-17757	1198	49	"	"	PUNCT
iiclr-17757	1198	50	other	other	ADJ
iiclr-17757	1198	51	aid	aid	NOUN
iiclr-17757	1198	52	that	that	PRON
iiclr-17757	1198	53	may	may	AUX
iiclr-17757	1198	54	be	be	AUX
iiclr-17757	1198	55	(	(	PUNCT
iiclr-17757	1198	56	but	but	CCONJ
iiclr-17757	1198	57	is	be	AUX
iiclr-17757	1198	58	not	not	PART
iiclr-17757	1198	59	definitively	definitively	ADV
iiclr-17757	1198	60	)	)	PUNCT
iiclr-17757	1198	61	compatible	compatible	ADJ
iiclr-17757	1198	62	with	with	ADP
iiclr-17757	1198	63	the	the	DET
iiclr-17757	1198	64	common	common	ADJ
iiclr-17757	1198	65	market	market	NOUN
iiclr-17757	1198	66	includes	include	VERB
iiclr-17757	1198	67	aid	aid	NOUN
iiclr-17757	1198	68	to	to	PART
iiclr-17757	1198	69	promote	promote	VERB
iiclr-17757	1198	70	economic	economic	ADJ
iiclr-17757	1198	71	development	development	NOUN
iiclr-17757	1198	72	in	in	ADP
iiclr-17757	1198	73	areas	area	NOUN
iiclr-17757	1198	74	with	with	ADP
iiclr-17757	1198	75	an	an	DET
iiclr-17757	1198	76	abnormally	abnormally	ADV
iiclr-17757	1198	77	low	low	ADJ
iiclr-17757	1198	78	standard	standard	NOUN
iiclr-17757	1198	79	of	of	ADP
iiclr-17757	1198	80	living	living	NOUN
iiclr-17757	1198	81	;	;	PUNCT
iiclr-17757	1198	82	aid	aid	NOUN
iiclr-17757	1198	83	that	that	PRON
iiclr-17757	1198	84	promotes	promote	VERB
iiclr-17757	1198	85	a	a	DET
iiclr-17757	1198	86	project	project	NOUN
iiclr-17757	1198	87	of	of	ADP
iiclr-17757	1198	88	european	european	ADJ
iiclr-17757	1198	89	interest	interest	NOUN
iiclr-17757	1198	90	or	or	CCONJ
iiclr-17757	1198	91	to	to	PART
iiclr-17757	1198	92	remedy	remedy	VERB
iiclr-17757	1198	93	a	a	DET
iiclr-17757	1198	94	disturbance	disturbance	NOUN
iiclr-17757	1198	95	in	in	ADP
iiclr-17757	1198	96	the	the	DET
iiclr-17757	1198	97	economy	economy	NOUN
iiclr-17757	1198	98	;	;	PUNCT
iiclr-17757	1198	99	aid	aid	NOUN
iiclr-17757	1198	100	to	to	PART
iiclr-17757	1198	101	develop	develop	VERB
iiclr-17757	1198	102	economic	economic	ADJ
iiclr-17757	1198	103	activities	activity	NOUN
iiclr-17757	1198	104	that	that	PRON
iiclr-17757	1198	105	does	do	AUX
iiclr-17757	1198	106	not	not	PART
iiclr-17757	1198	107	adversely	adversely	ADV
iiclr-17757	1198	108	affect	affect	VERB
iiclr-17757	1198	109	trading	trading	NOUN
iiclr-17757	1198	110	conditions	condition	NOUN
iiclr-17757	1198	111	;	;	PUNCT
iiclr-17757	1198	112	aid	aid	NOUN
iiclr-17757	1198	113	to	to	PART
iiclr-17757	1198	114	promote	promote	VERB
iiclr-17757	1198	115	the	the	DET
iiclr-17757	1198	116	conservation	conservation	NOUN
iiclr-17757	1198	117	of	of	ADP
iiclr-17757	1198	118	heritage	heritage	NOUN
iiclr-17757	1198	119	(	(	PUNCT
iiclr-17757	1198	120	again	again	ADV
iiclr-17757	1198	121	,	,	PUNCT
iiclr-17757	1198	122	so	so	ADV
iiclr-17757	1198	123	long	long	ADV
iiclr-17757	1198	124	as	as	SCONJ
iiclr-17757	1198	125	it	it	PRON
iiclr-17757	1198	126	does	do	AUX
iiclr-17757	1198	127	not	not	PART
iiclr-17757	1198	128	adversely	adversely	ADV
iiclr-17757	1198	129	affect	affect	VERB
iiclr-17757	1198	130	trading	trading	NOUN
iiclr-17757	1198	131	conditions	condition	NOUN
iiclr-17757	1198	132	)	)	PUNCT
iiclr-17757	1198	133	;	;	PUNCT
iiclr-17757	1198	134	and	and	CCONJ
iiclr-17757	1198	135	other	other	ADJ
iiclr-17757	1198	136	aid	aid	NOUN
iiclr-17757	1198	137	that	that	PRON
iiclr-17757	1198	138	a	a	DET
iiclr-17757	1198	139	qualified	qualified	ADJ
iiclr-17757	1198	140	majority	majority	NOUN
iiclr-17757	1198	141	of	of	ADP
iiclr-17757	1198	142	the	the	DET
iiclr-17757	1198	143	council	council	NOUN
iiclr-17757	1198	144	of	of	ADP
iiclr-17757	1198	145	the	the	DET
iiclr-17757	1198	146	european	european	PROPN
iiclr-17757	1198	147	union	union	PROPN
iiclr-17757	1198	148	(	(	PUNCT
iiclr-17757	1198	149	council	council	PROPN
iiclr-17757	1198	150	)	)	PUNCT
iiclr-17757	1198	151	207	207	NUM
iiclr-17757	1198	152	determines	determine	NOUN
iiclr-17757	1198	153	is	be	AUX
iiclr-17757	1198	154	appropriate	appropriate	ADJ
iiclr-17757	1198	155	.	.	PUNCT
iiclr-17757	1199	1	211	211	NUM
iiclr-17757	1199	2	article	article	NOUN
iiclr-17757	1199	3	88	88	NUM
iiclr-17757	1199	4	of	of	ADP
iiclr-17757	1199	5	the	the	DET
iiclr-17757	1199	6	ec	ec	PROPN
iiclr-17757	1199	7	treaty	treaty	NOUN
iiclr-17757	1199	8	provides	provide	VERB
iiclr-17757	1199	9	that	that	SCONJ
iiclr-17757	1199	10	the	the	DET
iiclr-17757	1199	11	european	european	PROPN
iiclr-17757	1199	12	commission	commission	PROPN
iiclr-17757	1199	13	(	(	PUNCT
iiclr-17757	1199	14	commission)"	commission)"	VERB
iiclr-17757	1199	15	°	°	NOUN
iiclr-17757	1199	16	9	9	NUM
iiclr-17757	1199	17	shall	shall	AUX
iiclr-17757	1199	18	review	review	VERB
iiclr-17757	1199	19	aid	aid	NOUN
iiclr-17757	1199	20	given	give	VERB
iiclr-17757	1199	21	both	both	PRON
iiclr-17757	1199	22	to	to	ADP
iiclr-17757	1199	23	and	and	CCONJ
iiclr-17757	1199	24	by	by	ADP
iiclr-17757	1199	25	member	member	NOUN
iiclr-17757	1199	26	states	state	NOUN
iiclr-17757	1199	27	and	and	CCONJ
iiclr-17757	1199	28	propose	propose	VERB
iiclr-17757	1199	29	any	any	DET
iiclr-17757	1199	30	changes	change	NOUN
iiclr-17757	1199	31	necessary	necessary	ADJ
iiclr-17757	1199	32	to	to	PART
iiclr-17757	1199	33	ensure	ensure	VERB
iiclr-17757	1199	34	the	the	DET
iiclr-17757	1199	35	functioning	functioning	NOUN
iiclr-17757	1199	36	of	of	ADP
iiclr-17757	1199	37	the	the	DET
iiclr-17757	1199	38	common	common	ADJ
iiclr-17757	1199	39	market	market	NOUN
iiclr-17757	1199	40	.	.	PUNCT
iiclr-17757	1200	1	°	°	PUNCT
iiclr-17757	1200	2	if	if	SCONJ
iiclr-17757	1200	3	the	the	DET
iiclr-17757	1200	4	commission	commission	NOUN
iiclr-17757	1200	5	finds	find	VERB
iiclr-17757	1200	6	that	that	SCONJ
iiclr-17757	1200	7	,	,	PUNCT
iiclr-17757	1200	8	after	after	ADP
iiclr-17757	1200	9	giving	give	VERB
iiclr-17757	1200	10	notice	notice	NOUN
iiclr-17757	1200	11	to	to	ADP
iiclr-17757	1200	12	the	the	DET
iiclr-17757	1200	13	involved	involved	ADJ
iiclr-17757	1200	14	(	(	PUNCT
iiclr-17757	1200	15	a	a	X
iiclr-17757	1200	16	)	)	PUNCT
iiclr-17757	1200	17	aid	aid	NOUN
iiclr-17757	1200	18	to	to	PART
iiclr-17757	1200	19	promote	promote	VERB
iiclr-17757	1200	20	the	the	DET
iiclr-17757	1200	21	economic	economic	ADJ
iiclr-17757	1200	22	development	development	NOUN
iiclr-17757	1200	23	of	of	ADP
iiclr-17757	1200	24	areas	area	NOUN
iiclr-17757	1200	25	where	where	SCONJ
iiclr-17757	1200	26	the	the	DET
iiclr-17757	1200	27	standard	standard	NOUN
iiclr-17757	1200	28	of	of	ADP
iiclr-17757	1200	29	living	living	NOUN
iiclr-17757	1200	30	is	be	AUX
iiclr-17757	1200	31	abnormally	abnormally	ADV
iiclr-17757	1200	32	low	low	ADJ
iiclr-17757	1200	33	or	or	CCONJ
iiclr-17757	1200	34	where	where	SCONJ
iiclr-17757	1200	35	there	there	PRON
iiclr-17757	1200	36	is	be	VERB
iiclr-17757	1200	37	serious	serious	ADJ
iiclr-17757	1200	38	underemployment	underemployment	ADJ
iiclr-17757	1200	39	;	;	PUNCT
iiclr-17757	1200	40	(	(	PUNCT
iiclr-17757	1200	41	b	b	X
iiclr-17757	1200	42	)	)	PUNCT
iiclr-17757	1200	43	aid	aid	NOUN
iiclr-17757	1200	44	to	to	PART
iiclr-17757	1200	45	promote	promote	VERB
iiclr-17757	1200	46	the	the	DET
iiclr-17757	1200	47	execution	execution	NOUN
iiclr-17757	1200	48	of	of	ADP
iiclr-17757	1200	49	an	an	DET
iiclr-17757	1200	50	important	important	ADJ
iiclr-17757	1200	51	project	project	NOUN
iiclr-17757	1200	52	of	of	ADP
iiclr-17757	1200	53	common	common	ADJ
iiclr-17757	1200	54	european	european	ADJ
iiclr-17757	1200	55	interest	interest	NOUN
iiclr-17757	1200	56	or	or	CCONJ
iiclr-17757	1200	57	to	to	PART
iiclr-17757	1200	58	remedy	remedy	VERB
iiclr-17757	1200	59	a	a	DET
iiclr-17757	1200	60	serious	serious	ADJ
iiclr-17757	1200	61	disturbance	disturbance	NOUN
iiclr-17757	1200	62	in	in	ADP
iiclr-17757	1200	63	the	the	DET
iiclr-17757	1200	64	economy	economy	NOUN
iiclr-17757	1200	65	of	of	ADP
iiclr-17757	1200	66	a	a	DET
iiclr-17757	1200	67	member	member	NOUN
iiclr-17757	1200	68	state	state	NOUN
iiclr-17757	1200	69	;	;	PUNCT
iiclr-17757	1200	70	(	(	PUNCT
iiclr-17757	1200	71	c	c	X
iiclr-17757	1200	72	)	)	PUNCT
iiclr-17757	1200	73	aid	aid	NOUN
iiclr-17757	1200	74	to	to	PART
iiclr-17757	1200	75	facilitate	facilitate	VERB
iiclr-17757	1200	76	the	the	DET
iiclr-17757	1200	77	development	development	NOUN
iiclr-17757	1200	78	of	of	ADP
iiclr-17757	1200	79	certain	certain	ADJ
iiclr-17757	1200	80	economic	economic	ADJ
iiclr-17757	1200	81	activities	activity	NOUN
iiclr-17757	1200	82	or	or	CCONJ
iiclr-17757	1200	83	of	of	ADP
iiclr-17757	1200	84	certain	certain	ADJ
iiclr-17757	1200	85	economic	economic	ADJ
iiclr-17757	1200	86	areas	area	NOUN
iiclr-17757	1200	87	,	,	PUNCT
iiclr-17757	1200	88	where	where	SCONJ
iiclr-17757	1200	89	such	such	ADJ
iiclr-17757	1200	90	aid	aid	NOUN
iiclr-17757	1200	91	does	do	AUX
iiclr-17757	1200	92	not	not	PART
iiclr-17757	1200	93	adversely	adversely	ADV
iiclr-17757	1200	94	affect	affect	VERB
iiclr-17757	1200	95	trading	trading	NOUN
iiclr-17757	1200	96	conditions	condition	NOUN
iiclr-17757	1200	97	to	to	ADP
iiclr-17757	1200	98	an	an	DET
iiclr-17757	1200	99	extent	extent	NOUN
iiclr-17757	1200	100	contrary	contrary	ADV
iiclr-17757	1200	101	to	to	ADP
iiclr-17757	1200	102	the	the	DET
iiclr-17757	1200	103	common	common	ADJ
iiclr-17757	1200	104	interest	interest	NOUN
iiclr-17757	1200	105	;	;	PUNCT
iiclr-17757	1200	106	(	(	PUNCT
iiclr-17757	1200	107	d	d	X
iiclr-17757	1200	108	)	)	PUNCT
iiclr-17757	1200	109	aid	aid	NOUN
iiclr-17757	1200	110	to	to	PART
iiclr-17757	1200	111	promote	promote	VERB
iiclr-17757	1200	112	culture	culture	NOUN
iiclr-17757	1200	113	and	and	CCONJ
iiclr-17757	1200	114	heritage	heritage	NOUN
iiclr-17757	1200	115	conservation	conservation	NOUN
iiclr-17757	1200	116	where	where	SCONJ
iiclr-17757	1200	117	such	such	ADJ
iiclr-17757	1200	118	aid	aid	NOUN
iiclr-17757	1200	119	does	do	AUX
iiclr-17757	1200	120	not	not	PART
iiclr-17757	1200	121	affect	affect	VERB
iiclr-17757	1200	122	trading	trading	NOUN
iiclr-17757	1200	123	conditions	condition	NOUN
iiclr-17757	1200	124	and	and	CCONJ
iiclr-17757	1200	125	competition	competition	NOUN
iiclr-17757	1200	126	in	in	ADP
iiclr-17757	1200	127	the	the	DET
iiclr-17757	1200	128	community	community	NOUN
iiclr-17757	1200	129	to	to	ADP
iiclr-17757	1200	130	an	an	DET
iiclr-17757	1200	131	extent	extent	NOUN
iiclr-17757	1200	132	that	that	PRON
iiclr-17757	1200	133	is	be	AUX
iiclr-17757	1200	134	contrary	contrary	ADJ
iiclr-17757	1200	135	to	to	ADP
iiclr-17757	1200	136	the	the	DET
iiclr-17757	1200	137	common	common	ADJ
iiclr-17757	1200	138	interest	interest	NOUN
iiclr-17757	1200	139	;	;	PUNCT
iiclr-17757	1200	140	(	(	PUNCT
iiclr-17757	1200	141	e	e	X
iiclr-17757	1200	142	)	)	PUNCT
iiclr-17757	1200	143	such	such	ADJ
iiclr-17757	1200	144	other	other	ADJ
iiclr-17757	1200	145	categories	category	NOUN
iiclr-17757	1200	146	of	of	ADP
iiclr-17757	1200	147	aid	aid	NOUN
iiclr-17757	1200	148	as	as	SCONJ
iiclr-17757	1200	149	may	may	AUX
iiclr-17757	1200	150	be	be	AUX
iiclr-17757	1200	151	specified	specify	VERB
iiclr-17757	1200	152	by	by	ADP
iiclr-17757	1200	153	decision	decision	NOUN
iiclr-17757	1200	154	of	of	ADP
iiclr-17757	1200	155	the	the	DET
iiclr-17757	1200	156	council	council	NOUN
iiclr-17757	1200	157	acting	act	VERB
iiclr-17757	1200	158	by	by	ADP
iiclr-17757	1200	159	a	a	DET
iiclr-17757	1200	160	qualified	qualified	ADJ
iiclr-17757	1200	161	majority	majority	NOUN
iiclr-17757	1200	162	on	on	ADP
iiclr-17757	1200	163	a	a	DET
iiclr-17757	1200	164	proposal	proposal	NOUN
iiclr-17757	1200	165	from	from	ADP
iiclr-17757	1200	166	the	the	DET
iiclr-17757	1200	167	commission	commission	NOUN
iiclr-17757	1200	168	.	.	PUNCT
iiclr-17757	1201	1	i	i	PRON
iiclr-17757	1201	2	d.	d.	PROPN
iiclr-17757	1201	3	see	see	VERB
iiclr-17757	1201	4	text	text	NOUN
iiclr-17757	1201	5	accompanying	accompanying	ADJ
iiclr-17757	1201	6	note	note	NOUN
iiclr-17757	1201	7	201	201	NUM
iiclr-17757	1201	8	(	(	PUNCT
iiclr-17757	1201	9	reference	reference	NOUN
iiclr-17757	1201	10	to	to	ADP
iiclr-17757	1201	11	"	"	PUNCT
iiclr-17757	1201	12	common	common	ADJ
iiclr-17757	1201	13	market	market	NOUN
iiclr-17757	1201	14	"	"	PUNCT
iiclr-17757	1201	15	)	)	PUNCT
iiclr-17757	1201	16	.	.	PUNCT
iiclr-17757	1202	1	205	205	NUM
iiclr-17757	1202	2	.	.	PUNCT
iiclr-17757	1203	1	see	see	VERB
iiclr-17757	1203	2	i	i	PRON
iiclr-17757	1203	3	d.	d.	PROPN
iiclr-17757	1203	4	206	206	NUM
iiclr-17757	1203	5	.	.	PUNCT
iiclr-17757	1204	1	see	see	VERB
iiclr-17757	1204	2	i	i	PRON
iiclr-17757	1204	3	d.	d.	PROPN
iiclr-17757	1204	4	207	207	NUM
iiclr-17757	1204	5	.	.	PUNCT
iiclr-17757	1205	1	see	see	VERB
iiclr-17757	1205	2	charter	charter	NOUN
iiclr-17757	1205	3	of	of	ADP
iiclr-17757	1205	4	fundamental	fundamental	ADJ
iiclr-17757	1205	5	rights	right	NOUN
iiclr-17757	1205	6	,	,	PUNCT
iiclr-17757	1205	7	available	available	ADJ
iiclr-17757	1205	8	at	at	ADP
iiclr-17757	1205	9	http://europa.eu.int/scadplus/leg/	http://europa.eu.int/scadplus/leg/	NOUN
iiclr-17757	1205	10	en	en	PROPN
iiclr-17757	1205	11	/	/	SYM
iiclr-17757	1205	12	cig	cig	PROPN
iiclr-17757	1205	13	/	/	SYM
iiclr-17757	1205	14	g4000c.htm#c33	g4000c.htm#c33	PROPN
iiclr-17757	1205	15	(	(	PUNCT
iiclr-17757	1205	16	last	last	ADJ
iiclr-17757	1205	17	visited	visit	VERB
iiclr-17757	1205	18	feb	feb	PROPN
iiclr-17757	1205	19	.	.	PROPN
iiclr-17757	1205	20	15	15	NUM
iiclr-17757	1205	21	,	,	PUNCT
iiclr-17757	1205	22	2002	2002	NUM
iiclr-17757	1205	23	)	)	PUNCT
iiclr-17757	1205	24	.	.	PUNCT
iiclr-17757	1206	1	the	the	DET
iiclr-17757	1206	2	council	council	PROPN
iiclr-17757	1206	3	of	of	ADP
iiclr-17757	1206	4	the	the	DET
iiclr-17757	1206	5	european	european	PROPN
iiclr-17757	1206	6	union	union	PROPN
iiclr-17757	1206	7	,	,	PUNCT
iiclr-17757	1206	8	also	also	ADV
iiclr-17757	1206	9	referred	refer	VERB
iiclr-17757	1206	10	to	to	ADP
iiclr-17757	1206	11	as	as	ADP
iiclr-17757	1206	12	the	the	DET
iiclr-17757	1206	13	council	council	NOUN
iiclr-17757	1206	14	of	of	ADP
iiclr-17757	1206	15	ministers	minister	NOUN
iiclr-17757	1206	16	,	,	PUNCT
iiclr-17757	1206	17	is	be	AUX
iiclr-17757	1206	18	a	a	DET
iiclr-17757	1206	19	single	single	ADJ
iiclr-17757	1206	20	institution	institution	NOUN
iiclr-17757	1206	21	and	and	CCONJ
iiclr-17757	1206	22	the	the	DET
iiclr-17757	1206	23	primary	primary	ADJ
iiclr-17757	1206	24	decision	decision	NOUN
iiclr-17757	1206	25	making	make	VERB
iiclr-17757	1206	26	body	body	NOUN
iiclr-17757	1206	27	of	of	ADP
iiclr-17757	1206	28	the	the	DET
iiclr-17757	1206	29	european	european	PROPN
iiclr-17757	1206	30	union	union	PROPN
iiclr-17757	1206	31	consisting	consist	VERB
iiclr-17757	1206	32	of	of	ADP
iiclr-17757	1206	33	ministers	minister	NOUN
iiclr-17757	1206	34	of	of	ADP
iiclr-17757	1206	35	the	the	DET
iiclr-17757	1206	36	fifteen	fifteen	ADJ
iiclr-17757	1206	37	member	member	NOUN
iiclr-17757	1206	38	states	state	NOUN
iiclr-17757	1206	39	responsible	responsible	ADJ
iiclr-17757	1206	40	for	for	ADP
iiclr-17757	1206	41	the	the	DET
iiclr-17757	1206	42	matters	matter	NOUN
iiclr-17757	1206	43	on	on	ADP
iiclr-17757	1206	44	the	the	DET
iiclr-17757	1206	45	agenda	agenda	NOUN
iiclr-17757	1206	46	.	.	PUNCT
iiclr-17757	1207	1	see	see	VERB
iiclr-17757	1207	2	i	i	PRON
iiclr-17757	1207	3	d.	d.	PROPN
iiclr-17757	1207	4	208	208	NUM
iiclr-17757	1207	5	.	.	PUNCT
iiclr-17757	1208	1	see	see	VERB
iiclr-17757	1208	2	ec	ec	PROPN
iiclr-17757	1208	3	treaty	treaty	PROPN
iiclr-17757	1208	4	,	,	PUNCT
iiclr-17757	1208	5	supra	supra	PROPN
iiclr-17757	1208	6	note	note	PROPN
iiclr-17757	1208	7	6	6	NUM
iiclr-17757	1208	8	,	,	PUNCT
iiclr-17757	1208	9	at	at	ADP
iiclr-17757	1208	10	art	art	NOUN
iiclr-17757	1208	11	.	.	PUNCT
iiclr-17757	1209	1	87	87	NUM
iiclr-17757	1209	2	,	,	PUNCT
iiclr-17757	1209	3	para	para	NOUN
iiclr-17757	1209	4	.	.	PUNCT
iiclr-17757	1210	1	3	3	NUM
iiclr-17757	1210	2	.	.	X
iiclr-17757	1210	3	209	209	NUM
iiclr-17757	1210	4	.	.	PUNCT
iiclr-17757	1211	1	see	see	VERB
iiclr-17757	1211	2	the	the	DET
iiclr-17757	1211	3	european	european	PROPN
iiclr-17757	1211	4	commission	commission	PROPN
iiclr-17757	1211	5	,	,	PUNCT
iiclr-17757	1211	6	available	available	ADJ
iiclr-17757	1211	7	at	at	ADP
iiclr-17757	1211	8	http://europa.eu.intlcomm/role_en.htm#4	http://europa.eu.intlcomm/role_en.htm#4	PROPN
iiclr-17757	1211	9	(	(	PUNCT
iiclr-17757	1211	10	last	last	ADV
iiclr-17757	1211	11	visited	visit	VERB
iiclr-17757	1211	12	feb	feb	PROPN
iiclr-17757	1211	13	.	.	PROPN
iiclr-17757	1211	14	15	15	NUM
iiclr-17757	1211	15	,	,	PUNCT
iiclr-17757	1211	16	2002	2002	NUM
iiclr-17757	1211	17	)	)	PUNCT
iiclr-17757	1211	18	.	.	PUNCT
iiclr-17757	1212	1	the	the	DET
iiclr-17757	1212	2	european	european	PROPN
iiclr-17757	1212	3	commission	commission	PROPN
iiclr-17757	1212	4	(	(	PUNCT
iiclr-17757	1212	5	commission	commission	PROPN
iiclr-17757	1212	6	)	)	PUNCT
iiclr-17757	1212	7	represents	represent	VERB
iiclr-17757	1212	8	the	the	DET
iiclr-17757	1212	9	general	general	ADJ
iiclr-17757	1212	10	interest	interest	NOUN
iiclr-17757	1212	11	of	of	ADP
iiclr-17757	1212	12	the	the	DET
iiclr-17757	1212	13	eu	eu	PROPN
iiclr-17757	1212	14	and	and	CCONJ
iiclr-17757	1212	15	is	be	AUX
iiclr-17757	1212	16	responsible	responsible	ADJ
iiclr-17757	1212	17	for	for	ADP
iiclr-17757	1212	18	initiating	initiate	VERB
iiclr-17757	1212	19	eu	eu	PROPN
iiclr-17757	1212	20	policies	policy	NOUN
iiclr-17757	1212	21	,	,	PUNCT
iiclr-17757	1212	22	ensuring	ensure	VERB
iiclr-17757	1212	23	that	that	SCONJ
iiclr-17757	1212	24	eu	eu	PROPN
iiclr-17757	1212	25	treaties	treaty	NOUN
iiclr-17757	1212	26	are	be	AUX
iiclr-17757	1212	27	carried	carry	VERB
iiclr-17757	1212	28	out	out	ADP
iiclr-17757	1212	29	through	through	ADP
iiclr-17757	1212	30	subsequent	subsequent	ADJ
iiclr-17757	1212	31	legislation	legislation	NOUN
iiclr-17757	1212	32	,	,	PUNCT
iiclr-17757	1212	33	and	and	CCONJ
iiclr-17757	1212	34	managing	manage	VERB
iiclr-17757	1212	35	policies	policy	NOUN
iiclr-17757	1212	36	and	and	CCONJ
iiclr-17757	1212	37	negotiating	negotiate	VERB
iiclr-17757	1212	38	international	international	ADJ
iiclr-17757	1212	39	trade	trade	NOUN
iiclr-17757	1212	40	agreements	agreement	NOUN
iiclr-17757	1212	41	.	.	PUNCT
iiclr-17757	1213	1	see	see	VERB
iiclr-17757	1213	2	i	i	PRON
iiclr-17757	1213	3	d.	d.	PROPN
iiclr-17757	1213	4	210	210	NUM
iiclr-17757	1213	5	.	.	PUNCT
iiclr-17757	1214	1	see	see	VERB
iiclr-17757	1214	2	ec	ec	PROPN
iiclr-17757	1214	3	treaty	treaty	PROPN
iiclr-17757	1214	4	,	,	PUNCT
iiclr-17757	1214	5	supra	supra	PROPN
iiclr-17757	1214	6	note	note	PROPN
iiclr-17757	1214	7	6	6	NUM
iiclr-17757	1214	8	,	,	PUNCT
iiclr-17757	1214	9	at	at	ADP
iiclr-17757	1214	10	art	art	NOUN
iiclr-17757	1214	11	.	.	PUNCT
iiclr-17757	1215	1	88	88	NUM
iiclr-17757	1215	2	,	,	PUNCT
iiclr-17757	1215	3	para	para	NOUN
iiclr-17757	1215	4	.	.	PUNCT
iiclr-17757	1216	1	1	1	X
iiclr-17757	1216	2	.	.	X
iiclr-17757	1216	3	article	article	NOUN
iiclr-17757	1216	4	88	88	NUM
iiclr-17757	1216	5	provides	provide	VERB
iiclr-17757	1216	6	:	:	PUNCT
iiclr-17757	1217	1	1	1	X
iiclr-17757	1217	2	.	.	PUNCT
iiclr-17757	1217	3	the	the	DET
iiclr-17757	1217	4	commission	commission	NOUN
iiclr-17757	1217	5	shall	shall	AUX
iiclr-17757	1217	6	,	,	PUNCT
iiclr-17757	1217	7	in	in	ADP
iiclr-17757	1217	8	cooperation	cooperation	NOUN
iiclr-17757	1217	9	with	with	ADP
iiclr-17757	1217	10	member	member	NOUN
iiclr-17757	1217	11	states	state	NOUN
iiclr-17757	1217	12	,	,	PUNCT
iiclr-17757	1217	13	keep	keep	VERB
iiclr-17757	1217	14	under	under	ADP
iiclr-17757	1217	15	constant	constant	ADJ
iiclr-17757	1217	16	review	review	NOUN
iiclr-17757	1217	17	all	all	DET
iiclr-17757	1217	18	systems	system	NOUN
iiclr-17757	1217	19	of	of	ADP
iiclr-17757	1217	20	aid	aid	NOUN
iiclr-17757	1217	21	existing	exist	VERB
iiclr-17757	1217	22	in	in	ADP
iiclr-17757	1217	23	those	those	DET
iiclr-17757	1217	24	states	state	NOUN
iiclr-17757	1217	25	.	.	PUNCT
iiclr-17757	1218	1	it	it	PRON
iiclr-17757	1218	2	shall	shall	AUX
iiclr-17757	1218	3	propose	propose	VERB
iiclr-17757	1218	4	to	to	ADP
iiclr-17757	1218	5	the	the	DET
iiclr-17757	1218	6	latter	latter	ADJ
iiclr-17757	1218	7	any	any	DET
iiclr-17757	1218	8	appropriate	appropriate	ADJ
iiclr-17757	1218	9	measures	measure	NOUN
iiclr-17757	1218	10	required	require	VERB
iiclr-17757	1218	11	by	by	ADP
iiclr-17757	1218	12	the	the	DET
iiclr-17757	1218	13	progressive	progressive	ADJ
iiclr-17757	1218	14	development	development	NOUN
iiclr-17757	1218	15	or	or	CCONJ
iiclr-17757	1218	16	by	by	ADP
iiclr-17757	1218	17	the	the	DET
iiclr-17757	1218	18	functioning	functioning	NOUN
iiclr-17757	1218	19	of	of	ADP
iiclr-17757	1218	20	the	the	DET
iiclr-17757	1218	21	common	common	ADJ
iiclr-17757	1218	22	market	market	NOUN
iiclr-17757	1218	23	.	.	PUNCT
iiclr-17757	1219	1	2	2	X
iiclr-17757	1219	2	.	.	X
iiclr-17757	1219	3	if	if	SCONJ
iiclr-17757	1219	4	,	,	PUNCT
iiclr-17757	1219	5	after	after	ADP
iiclr-17757	1219	6	giving	give	VERB
iiclr-17757	1219	7	notice	notice	NOUN
iiclr-17757	1219	8	to	to	ADP
iiclr-17757	1219	9	the	the	DET
iiclr-17757	1219	10	parties	party	NOUN
iiclr-17757	1219	11	concerned	concern	VERB
iiclr-17757	1219	12	to	to	PART
iiclr-17757	1219	13	submit	submit	VERB
iiclr-17757	1219	14	their	their	PRON
iiclr-17757	1219	15	comments	comment	NOUN
iiclr-17757	1219	16	,	,	PUNCT
iiclr-17757	1219	17	the	the	DET
iiclr-17757	1219	18	commission	commission	NOUN
iiclr-17757	1219	19	finds	find	VERB
iiclr-17757	1219	20	that	that	DET
iiclr-17757	1219	21	aid	aid	NOUN
iiclr-17757	1219	22	granted	grant	VERB
iiclr-17757	1219	23	by	by	ADP
iiclr-17757	1219	24	a	a	DET
iiclr-17757	1219	25	state	state	NOUN
iiclr-17757	1219	26	or	or	CCONJ
iiclr-17757	1219	27	through	through	ADP
iiclr-17757	1219	28	state	state	NOUN
iiclr-17757	1219	29	resources	resource	NOUN
iiclr-17757	1219	30	is	be	AUX
iiclr-17757	1219	31	not	not	PART
iiclr-17757	1219	32	compatible	compatible	ADJ
iiclr-17757	1219	33	with	with	ADP
iiclr-17757	1219	34	the	the	DET
iiclr-17757	1219	35	common	common	ADJ
iiclr-17757	1219	36	market	market	NOUN
iiclr-17757	1219	37	having	have	VERB
iiclr-17757	1219	38	regard	regard	NOUN
iiclr-17757	1219	39	to	to	ADP
iiclr-17757	1219	40	article	article	NOUN
iiclr-17757	1219	41	87	87	NUM
iiclr-17757	1220	1	[	[	X
iiclr-17757	1220	2	vol	vol	NOUN
iiclr-17757	1220	3	.	.	PUNCT
iiclr-17757	1221	1	13:1	13:1	NUM
iiclr-17757	1221	2	all	all	PRON
iiclr-17757	1221	3	's	be	AUX
iiclr-17757	1221	4	fair	fair	ADJ
iiclr-17757	1221	5	in	in	ADP
iiclr-17757	1221	6	love	love	NOUN
iiclr-17757	1221	7	,	,	PUNCT
iiclr-17757	1221	8	war	war	NOUN
iiclr-17757	1221	9	,	,	PUNCT
iiclr-17757	1221	10	and	and	CCONJ
iiclr-17757	1221	11	taxes	taxis	NOUN
iiclr-17757	1221	12	parties	party	NOUN
iiclr-17757	1221	13	,	,	PUNCT
iiclr-17757	1221	14	aid	aid	NOUN
iiclr-17757	1221	15	granted	grant	VERB
iiclr-17757	1221	16	by	by	ADP
iiclr-17757	1221	17	a	a	DET
iiclr-17757	1221	18	state	state	NOUN
iiclr-17757	1221	19	is	be	AUX
iiclr-17757	1221	20	incompatible	incompatible	ADJ
iiclr-17757	1221	21	with	with	ADP
iiclr-17757	1221	22	the	the	DET
iiclr-17757	1221	23	common	common	ADJ
iiclr-17757	1221	24	market	market	NOUN
iiclr-17757	1221	25	or	or	CCONJ
iiclr-17757	1221	26	is	be	AUX
iiclr-17757	1221	27	being	be	AUX
iiclr-17757	1221	28	misused	misuse	VERB
iiclr-17757	1221	29	,	,	PUNCT
iiclr-17757	1221	30	then	then	ADV
iiclr-17757	1221	31	the	the	DET
iiclr-17757	1221	32	commission	commission	NOUN
iiclr-17757	1221	33	determines	determine	VERB
iiclr-17757	1221	34	that	that	SCONJ
iiclr-17757	1221	35	the	the	DET
iiclr-17757	1221	36	aid	aid	NOUN
iiclr-17757	1221	37	shall	shall	AUX
iiclr-17757	1221	38	cease	cease	VERB
iiclr-17757	1221	39	or	or	CCONJ
iiclr-17757	1221	40	be	be	AUX
iiclr-17757	1221	41	modified	modify	VERB
iiclr-17757	1221	42	within	within	ADP
iiclr-17757	1221	43	a	a	DET
iiclr-17757	1221	44	period	period	NOUN
iiclr-17757	1221	45	of	of	ADP
iiclr-17757	1221	46	time	time	NOUN
iiclr-17757	1221	47	.	.	PUNCT
iiclr-17757	1222	1	"	"	PUNCT
iiclr-17757	1222	2	'	'	PUNCT
iiclr-17757	1222	3	additionally	additionally	ADV
iiclr-17757	1222	4	,	,	PUNCT
iiclr-17757	1222	5	article	article	NOUN
iiclr-17757	1222	6	88	88	NUM
iiclr-17757	1222	7	also	also	ADV
iiclr-17757	1222	8	provides	provide	VERB
iiclr-17757	1222	9	an	an	DET
iiclr-17757	1222	10	enforcement	enforcement	NOUN
iiclr-17757	1222	11	mechanism	mechanism	NOUN
iiclr-17757	1222	12	if	if	SCONJ
iiclr-17757	1222	13	the	the	DET
iiclr-17757	1222	14	putative	putative	ADJ
iiclr-17757	1222	15	wrongdoer	wrongdoer	NOUN
iiclr-17757	1222	16	does	do	AUX
iiclr-17757	1222	17	not	not	PART
iiclr-17757	1222	18	comply	comply	VERB
iiclr-17757	1222	19	with	with	ADP
iiclr-17757	1222	20	the	the	DET
iiclr-17757	1222	21	commission	commission	NOUN
iiclr-17757	1222	22	's	's	PART
iiclr-17757	1222	23	directives	directive	NOUN
iiclr-17757	1222	24	and	and	CCONJ
iiclr-17757	1222	25	an	an	DET
iiclr-17757	1222	26	application	application	NOUN
iiclr-17757	1222	27	procedure	procedure	NOUN
iiclr-17757	1222	28	for	for	SCONJ
iiclr-17757	1222	29	states	state	NOUN
iiclr-17757	1222	30	to	to	PART
iiclr-17757	1222	31	receive	receive	VERB
iiclr-17757	1222	32	a	a	DET
iiclr-17757	1222	33	determination	determination	NOUN
iiclr-17757	1222	34	that	that	PRON
iiclr-17757	1222	35	aid	aid	NOUN
iiclr-17757	1222	36	granted	grant	VERB
iiclr-17757	1222	37	is	be	AUX
iiclr-17757	1222	38	compatible	compatible	ADJ
iiclr-17757	1222	39	with	with	ADP
iiclr-17757	1222	40	the	the	DET
iiclr-17757	1222	41	common	common	ADJ
iiclr-17757	1222	42	market.21	market.21	ADJ
iiclr-17757	1222	43	2	2	NUM
iiclr-17757	1222	44	article	article	NOUN
iiclr-17757	1222	45	89	89	NUM
iiclr-17757	1222	46	of	of	ADP
iiclr-17757	1222	47	the	the	DET
iiclr-17757	1222	48	ec	ec	PROPN
iiclr-17757	1222	49	treaty	treaty	NOUN
iiclr-17757	1222	50	provides	provide	VERB
iiclr-17757	1222	51	that	that	SCONJ
iiclr-17757	1222	52	,	,	PUNCT
iiclr-17757	1222	53	after	after	ADP
iiclr-17757	1222	54	receiving	receive	VERB
iiclr-17757	1222	55	a	a	DET
iiclr-17757	1222	56	proposal	proposal	NOUN
iiclr-17757	1222	57	from	from	ADP
iiclr-17757	1222	58	a	a	DET
iiclr-17757	1222	59	qualified	qualified	ADJ
iiclr-17757	1222	60	majority	majority	NOUN
iiclr-17757	1222	61	of	of	ADP
iiclr-17757	1222	62	the	the	DET
iiclr-17757	1222	63	commission	commission	NOUN
iiclr-17757	1222	64	and	and	CCONJ
iiclr-17757	1222	65	consulting	consult	VERB
iiclr-17757	1222	66	with	with	ADP
iiclr-17757	1222	67	the	the	DET
iiclr-17757	1222	68	european	european	ADJ
iiclr-17757	1222	69	parliament	parliament	NOUN
iiclr-17757	1222	70	,	,	PUNCT
iiclr-17757	1222	71	the	the	DET
iiclr-17757	1222	72	council	council	NOUN
iiclr-17757	1222	73	may	may	AUX
iiclr-17757	1222	74	promulgate	promulgate	VERB
iiclr-17757	1222	75	regulations	regulation	NOUN
iiclr-17757	1222	76	to	to	PART
iiclr-17757	1222	77	apply	apply	VERB
iiclr-17757	1222	78	articles	article	NOUN
iiclr-17757	1222	79	87	87	NUM
iiclr-17757	1222	80	and	and	CCONJ
iiclr-17757	1222	81	88	88	NUM
iiclr-17757	1222	82	of	of	ADP
iiclr-17757	1222	83	the	the	DET
iiclr-17757	1222	84	ec	ec	PROPN
iiclr-17757	1222	85	treaty	treaty	NOUN
iiclr-17757	1222	86	,	,	PUNCT
iiclr-17757	1222	87	particularly	particularly	ADV
iiclr-17757	1222	88	those	those	PRON
iiclr-17757	1222	89	relating	relate	VERB
iiclr-17757	1222	90	to	to	ADP
iiclr-17757	1222	91	the	the	DET
iiclr-17757	1222	92	commission	commission	NOUN
iiclr-17757	1222	93	's	's	PART
iiclr-17757	1222	94	consideration	consideration	NOUN
iiclr-17757	1222	95	of	of	ADP
iiclr-17757	1222	96	a	a	DET
iiclr-17757	1222	97	state	state	NOUN
iiclr-17757	1222	98	's	's	PART
iiclr-17757	1222	99	plan	plan	NOUN
iiclr-17757	1222	100	to	to	PART
iiclr-17757	1222	101	grant	grant	VERB
iiclr-17757	1222	102	or	or	CCONJ
iiclr-17757	1222	103	alter	alter	VERB
iiclr-17757	1222	104	aid	aid	NOUN
iiclr-17757	1222	105	under	under	ADP
iiclr-17757	1222	106	article	article	NOUN
iiclr-17757	1222	107	88(3).2i3	88(3).2i3	NUM
iiclr-17757	1222	108	[	[	X
iiclr-17757	1222	109	see	see	ADJ
iiclr-17757	1222	110	supra	supra	PROPN
iiclr-17757	1222	111	note	note	NOUN
iiclr-17757	1222	112	204	204	NUM
iiclr-17757	1222	113	]	]	PUNCT
iiclr-17757	1222	114	,	,	PUNCT
iiclr-17757	1222	115	or	or	CCONJ
iiclr-17757	1222	116	that	that	SCONJ
iiclr-17757	1222	117	such	such	ADJ
iiclr-17757	1222	118	aid	aid	NOUN
iiclr-17757	1222	119	is	be	AUX
iiclr-17757	1222	120	being	be	AUX
iiclr-17757	1222	121	misused	misuse	VERB
iiclr-17757	1222	122	,	,	PUNCT
iiclr-17757	1222	123	it	it	PRON
iiclr-17757	1222	124	shall	shall	AUX
iiclr-17757	1222	125	decide	decide	VERB
iiclr-17757	1222	126	that	that	SCONJ
iiclr-17757	1222	127	the	the	DET
iiclr-17757	1222	128	state	state	NOUN
iiclr-17757	1222	129	concerned	concerned	ADJ
iiclr-17757	1222	130	shall	shall	AUX
iiclr-17757	1222	131	abolish	abolish	VERB
iiclr-17757	1222	132	or	or	CCONJ
iiclr-17757	1222	133	alter	alter	VERB
iiclr-17757	1222	134	such	such	ADJ
iiclr-17757	1222	135	aid	aid	NOUN
iiclr-17757	1222	136	within	within	ADP
iiclr-17757	1222	137	a	a	DET
iiclr-17757	1222	138	period	period	NOUN
iiclr-17757	1222	139	of	of	ADP
iiclr-17757	1222	140	time	time	NOUN
iiclr-17757	1222	141	to	to	PART
iiclr-17757	1222	142	be	be	AUX
iiclr-17757	1222	143	determined	determine	VERB
iiclr-17757	1222	144	by	by	ADP
iiclr-17757	1222	145	the	the	DET
iiclr-17757	1222	146	commission	commission	NOUN
iiclr-17757	1222	147	.	.	PUNCT
iiclr-17757	1223	1	if	if	SCONJ
iiclr-17757	1223	2	the	the	DET
iiclr-17757	1223	3	state	state	NOUN
iiclr-17757	1223	4	concerned	concern	VERB
iiclr-17757	1223	5	does	do	AUX
iiclr-17757	1223	6	not	not	PART
iiclr-17757	1223	7	comply	comply	VERB
iiclr-17757	1223	8	with	with	ADP
iiclr-17757	1223	9	this	this	DET
iiclr-17757	1223	10	decision	decision	NOUN
iiclr-17757	1223	11	within	within	ADP
iiclr-17757	1223	12	the	the	DET
iiclr-17757	1223	13	prescribed	prescribed	ADJ
iiclr-17757	1223	14	time	time	NOUN
iiclr-17757	1223	15	,	,	PUNCT
iiclr-17757	1223	16	the	the	DET
iiclr-17757	1223	17	commission	commission	NOUN
iiclr-17757	1223	18	or	or	CCONJ
iiclr-17757	1223	19	any	any	DET
iiclr-17757	1223	20	other	other	ADJ
iiclr-17757	1223	21	interested	interested	ADJ
iiclr-17757	1223	22	state	state	NOUN
iiclr-17757	1223	23	may	may	AUX
iiclr-17757	1223	24	,	,	PUNCT
iiclr-17757	1223	25	in	in	ADP
iiclr-17757	1223	26	derogation	derogation	NOUN
iiclr-17757	1223	27	from	from	ADP
iiclr-17757	1223	28	the	the	DET
iiclr-17757	1223	29	provisions	provision	NOUN
iiclr-17757	1223	30	of	of	ADP
iiclr-17757	1223	31	articles	article	NOUN
iiclr-17757	1224	1	226	226	NUM
iiclr-17757	1225	1	[	[	X
iiclr-17757	1225	2	referral	referral	NOUN
iiclr-17757	1225	3	of	of	ADP
iiclr-17757	1225	4	matters	matter	NOUN
iiclr-17757	1225	5	to	to	ADP
iiclr-17757	1225	6	the	the	DET
iiclr-17757	1225	7	court	court	NOUN
iiclr-17757	1225	8	of	of	ADP
iiclr-17757	1225	9	justice	justice	PROPN
iiclr-17757	1225	10	if	if	SCONJ
iiclr-17757	1225	11	the	the	DET
iiclr-17757	1225	12	commission	commission	NOUN
iiclr-17757	1225	13	determines	determine	VERB
iiclr-17757	1225	14	that	that	SCONJ
iiclr-17757	1225	15	a	a	DET
iiclr-17757	1225	16	member	member	NOUN
iiclr-17757	1225	17	state	state	NOUN
iiclr-17757	1225	18	has	have	AUX
iiclr-17757	1225	19	not	not	PART
iiclr-17757	1225	20	fulfilled	fulfil	VERB
iiclr-17757	1225	21	a	a	DET
iiclr-17757	1225	22	treaty	treaty	NOUN
iiclr-17757	1225	23	obligation	obligation	NOUN
iiclr-17757	1225	24	]	]	PUNCT
iiclr-17757	1225	25	and	and	CCONJ
iiclr-17757	1225	26	227	227	NUM
iiclr-17757	1225	27	[	[	NOUN
iiclr-17757	1225	28	referral	referral	NOUN
iiclr-17757	1225	29	of	of	ADP
iiclr-17757	1225	30	matters	matter	NOUN
iiclr-17757	1225	31	to	to	ADP
iiclr-17757	1225	32	the	the	DET
iiclr-17757	1225	33	court	court	NOUN
iiclr-17757	1225	34	of	of	ADP
iiclr-17757	1225	35	justice	justice	NOUN
iiclr-17757	1225	36	after	after	ADP
iiclr-17757	1225	37	first	first	ADV
iiclr-17757	1225	38	referring	refer	VERB
iiclr-17757	1225	39	them	they	PRON
iiclr-17757	1225	40	to	to	ADP
iiclr-17757	1225	41	the	the	DET
iiclr-17757	1225	42	commission	commission	NOUN
iiclr-17757	1225	43	if	if	SCONJ
iiclr-17757	1225	44	another	another	DET
iiclr-17757	1225	45	member	member	NOUN
iiclr-17757	1225	46	state	state	NOUN
iiclr-17757	1225	47	has	have	AUX
iiclr-17757	1225	48	not	not	PART
iiclr-17757	1225	49	fulfilled	fulfil	VERB
iiclr-17757	1225	50	its	its	PRON
iiclr-17757	1225	51	treaty	treaty	NOUN
iiclr-17757	1225	52	obligations	obligation	NOUN
iiclr-17757	1225	53	]	]	PUNCT
iiclr-17757	1225	54	,	,	PUNCT
iiclr-17757	1225	55	refer	refer	VERB
iiclr-17757	1225	56	the	the	DET
iiclr-17757	1225	57	matter	matter	NOUN
iiclr-17757	1225	58	to	to	ADP
iiclr-17757	1225	59	the	the	DET
iiclr-17757	1225	60	court	court	NOUN
iiclr-17757	1225	61	of	of	ADP
iiclr-17757	1225	62	justice	justice	NOUN
iiclr-17757	1225	63	direct	direct	ADJ
iiclr-17757	1225	64	.	.	PUNCT
iiclr-17757	1226	1	on	on	ADP
iiclr-17757	1226	2	application	application	NOUN
iiclr-17757	1226	3	by	by	ADP
iiclr-17757	1226	4	a	a	DET
iiclr-17757	1226	5	member	member	NOUN
iiclr-17757	1226	6	state	state	NOUN
iiclr-17757	1226	7	,	,	PUNCT
iiclr-17757	1226	8	the	the	DET
iiclr-17757	1226	9	council	council	NOUN
iiclr-17757	1226	10	may	may	AUX
iiclr-17757	1226	11	,	,	PUNCT
iiclr-17757	1226	12	acting	act	VERB
iiclr-17757	1226	13	unanimously	unanimously	ADV
iiclr-17757	1226	14	,	,	PUNCT
iiclr-17757	1226	15	decide	decide	VERB
iiclr-17757	1226	16	that	that	DET
iiclr-17757	1226	17	aid	aid	NOUN
iiclr-17757	1226	18	which	which	PRON
iiclr-17757	1226	19	that	that	DET
iiclr-17757	1226	20	state	state	NOUN
iiclr-17757	1226	21	is	be	AUX
iiclr-17757	1226	22	granting	grant	VERB
iiclr-17757	1226	23	or	or	CCONJ
iiclr-17757	1226	24	intends	intend	VERB
iiclr-17757	1226	25	to	to	PART
iiclr-17757	1226	26	grant	grant	VERB
iiclr-17757	1226	27	shall	shall	AUX
iiclr-17757	1226	28	be	be	AUX
iiclr-17757	1226	29	considered	consider	VERB
iiclr-17757	1226	30	to	to	PART
iiclr-17757	1226	31	be	be	AUX
iiclr-17757	1226	32	compatible	compatible	ADJ
iiclr-17757	1226	33	with	with	ADP
iiclr-17757	1226	34	the	the	DET
iiclr-17757	1226	35	common	common	ADJ
iiclr-17757	1226	36	market	market	NOUN
iiclr-17757	1226	37	,	,	PUNCT
iiclr-17757	1226	38	in	in	ADP
iiclr-17757	1226	39	derogation	derogation	NOUN
iiclr-17757	1226	40	from	from	ADP
iiclr-17757	1226	41	the	the	DET
iiclr-17757	1226	42	provisions	provision	NOUN
iiclr-17757	1226	43	of	of	ADP
iiclr-17757	1226	44	article	article	NOUN
iiclr-17757	1226	45	87	87	NUM
iiclr-17757	1226	46	or	or	CCONJ
iiclr-17757	1226	47	from	from	ADP
iiclr-17757	1226	48	the	the	DET
iiclr-17757	1226	49	regulations	regulation	NOUN
iiclr-17757	1226	50	provided	provide	VERB
iiclr-17757	1226	51	for	for	ADP
iiclr-17757	1226	52	in	in	ADP
iiclr-17757	1226	53	article	article	NOUN
iiclr-17757	1226	54	89	89	NUM
iiclr-17757	1227	1	[	[	X
iiclr-17757	1227	2	see	see	NOUN
iiclr-17757	1227	3	infra	infra	NOUN
iiclr-17757	1227	4	note	note	VERB
iiclr-17757	1227	5	213	213	NUM
iiclr-17757	1227	6	]	]	PUNCT
iiclr-17757	1227	7	,	,	PUNCT
iiclr-17757	1227	8	if	if	SCONJ
iiclr-17757	1227	9	such	such	DET
iiclr-17757	1227	10	a	a	DET
iiclr-17757	1227	11	decision	decision	NOUN
iiclr-17757	1227	12	is	be	AUX
iiclr-17757	1227	13	justified	justify	VERB
iiclr-17757	1227	14	by	by	ADP
iiclr-17757	1227	15	exceptional	exceptional	ADJ
iiclr-17757	1227	16	circumstances	circumstance	NOUN
iiclr-17757	1227	17	.	.	PUNCT
iiclr-17757	1228	1	if	if	SCONJ
iiclr-17757	1228	2	,	,	PUNCT
iiclr-17757	1228	3	as	as	SCONJ
iiclr-17757	1228	4	regards	regard	VERB
iiclr-17757	1228	5	the	the	DET
iiclr-17757	1228	6	aid	aid	NOUN
iiclr-17757	1228	7	in	in	ADP
iiclr-17757	1228	8	question	question	NOUN
iiclr-17757	1228	9	,	,	PUNCT
iiclr-17757	1228	10	the	the	DET
iiclr-17757	1228	11	commission	commission	NOUN
iiclr-17757	1228	12	has	have	AUX
iiclr-17757	1228	13	already	already	ADV
iiclr-17757	1228	14	initiated	initiate	VERB
iiclr-17757	1228	15	the	the	DET
iiclr-17757	1228	16	procedure	procedure	NOUN
iiclr-17757	1228	17	provided	provide	VERB
iiclr-17757	1228	18	for	for	ADP
iiclr-17757	1228	19	in	in	ADP
iiclr-17757	1228	20	the	the	DET
iiclr-17757	1228	21	first	first	ADJ
iiclr-17757	1228	22	subparagraph	subparagraph	NOUN
iiclr-17757	1228	23	of	of	ADP
iiclr-17757	1228	24	this	this	DET
iiclr-17757	1228	25	paragraph	paragraph	NOUN
iiclr-17757	1228	26	,	,	PUNCT
iiclr-17757	1228	27	the	the	DET
iiclr-17757	1228	28	fact	fact	NOUN
iiclr-17757	1228	29	that	that	SCONJ
iiclr-17757	1228	30	the	the	DET
iiclr-17757	1228	31	state	state	NOUN
iiclr-17757	1228	32	concerned	concerned	ADJ
iiclr-17757	1228	33	has	have	AUX
iiclr-17757	1228	34	made	make	VERB
iiclr-17757	1228	35	its	its	PRON
iiclr-17757	1228	36	application	application	NOUN
iiclr-17757	1228	37	to	to	ADP
iiclr-17757	1228	38	the	the	DET
iiclr-17757	1228	39	council	council	NOUN
iiclr-17757	1228	40	shall	shall	AUX
iiclr-17757	1228	41	have	have	VERB
iiclr-17757	1228	42	the	the	DET
iiclr-17757	1228	43	effect	effect	NOUN
iiclr-17757	1228	44	of	of	ADP
iiclr-17757	1228	45	suspending	suspend	VERB
iiclr-17757	1228	46	that	that	DET
iiclr-17757	1228	47	procedure	procedure	NOUN
iiclr-17757	1228	48	until	until	SCONJ
iiclr-17757	1228	49	the	the	DET
iiclr-17757	1228	50	council	council	NOUN
iiclr-17757	1228	51	has	have	AUX
iiclr-17757	1228	52	made	make	VERB
iiclr-17757	1228	53	its	its	PRON
iiclr-17757	1228	54	attitude	attitude	NOUN
iiclr-17757	1228	55	known	know	VERB
iiclr-17757	1228	56	.	.	PUNCT
iiclr-17757	1229	1	if	if	SCONJ
iiclr-17757	1229	2	,	,	PUNCT
iiclr-17757	1229	3	however	however	ADV
iiclr-17757	1229	4	,	,	PUNCT
iiclr-17757	1229	5	the	the	DET
iiclr-17757	1229	6	council	council	NOUN
iiclr-17757	1229	7	has	have	AUX
iiclr-17757	1229	8	not	not	PART
iiclr-17757	1229	9	made	make	VERB
iiclr-17757	1229	10	its	its	PRON
iiclr-17757	1229	11	attitude	attitude	NOUN
iiclr-17757	1229	12	known	know	VERB
iiclr-17757	1229	13	within	within	ADP
iiclr-17757	1229	14	three	three	NUM
iiclr-17757	1229	15	months	month	NOUN
iiclr-17757	1229	16	of	of	ADP
iiclr-17757	1229	17	the	the	DET
iiclr-17757	1229	18	said	said	ADJ
iiclr-17757	1229	19	application	application	NOUN
iiclr-17757	1229	20	being	be	AUX
iiclr-17757	1229	21	made	make	VERB
iiclr-17757	1229	22	,	,	PUNCT
iiclr-17757	1229	23	the	the	DET
iiclr-17757	1229	24	commission	commission	NOUN
iiclr-17757	1229	25	shall	shall	AUX
iiclr-17757	1229	26	give	give	VERB
iiclr-17757	1229	27	its	its	PRON
iiclr-17757	1229	28	decision	decision	NOUN
iiclr-17757	1229	29	on	on	ADP
iiclr-17757	1229	30	the	the	DET
iiclr-17757	1229	31	case	case	NOUN
iiclr-17757	1229	32	.	.	PUNCT
iiclr-17757	1230	1	3	3	X
iiclr-17757	1230	2	.	.	X
iiclr-17757	1230	3	the	the	DET
iiclr-17757	1230	4	commission	commission	NOUN
iiclr-17757	1230	5	shall	shall	AUX
iiclr-17757	1230	6	be	be	AUX
iiclr-17757	1230	7	informed	inform	VERB
iiclr-17757	1230	8	,	,	PUNCT
iiclr-17757	1230	9	in	in	ADP
iiclr-17757	1230	10	sufficient	sufficient	ADJ
iiclr-17757	1230	11	time	time	NOUN
iiclr-17757	1230	12	to	to	PART
iiclr-17757	1230	13	enable	enable	VERB
iiclr-17757	1230	14	it	it	PRON
iiclr-17757	1230	15	to	to	PART
iiclr-17757	1230	16	submit	submit	VERB
iiclr-17757	1230	17	its	its	PRON
iiclr-17757	1230	18	comments	comment	NOUN
iiclr-17757	1230	19	,	,	PUNCT
iiclr-17757	1230	20	of	of	ADP
iiclr-17757	1230	21	any	any	DET
iiclr-17757	1230	22	plans	plan	NOUN
iiclr-17757	1230	23	to	to	PART
iiclr-17757	1230	24	grant	grant	VERB
iiclr-17757	1230	25	or	or	CCONJ
iiclr-17757	1230	26	alter	alter	VERB
iiclr-17757	1230	27	aid	aid	NOUN
iiclr-17757	1230	28	.	.	PUNCT
iiclr-17757	1231	1	if	if	SCONJ
iiclr-17757	1231	2	it	it	PRON
iiclr-17757	1231	3	considers	consider	VERB
iiclr-17757	1231	4	that	that	SCONJ
iiclr-17757	1231	5	any	any	DET
iiclr-17757	1231	6	such	such	ADJ
iiclr-17757	1231	7	plan	plan	NOUN
iiclr-17757	1231	8	is	be	AUX
iiclr-17757	1231	9	not	not	PART
iiclr-17757	1231	10	compatible	compatible	ADJ
iiclr-17757	1231	11	with	with	ADP
iiclr-17757	1231	12	the	the	DET
iiclr-17757	1231	13	common	common	ADJ
iiclr-17757	1231	14	market	market	NOUN
iiclr-17757	1231	15	having	have	VERB
iiclr-17757	1231	16	regard	regard	NOUN
iiclr-17757	1231	17	to	to	ADP
iiclr-17757	1231	18	article	article	NOUN
iiclr-17757	1231	19	87	87	NUM
iiclr-17757	1231	20	,	,	PUNCT
iiclr-17757	1231	21	it	it	PRON
iiclr-17757	1231	22	shall	shall	AUX
iiclr-17757	1231	23	without	without	ADP
iiclr-17757	1231	24	delay	delay	NOUN
iiclr-17757	1231	25	initiate	initiate	VERB
iiclr-17757	1231	26	the	the	DET
iiclr-17757	1231	27	procedure	procedure	NOUN
iiclr-17757	1231	28	provided	provide	VERB
iiclr-17757	1231	29	for	for	ADP
iiclr-17757	1231	30	in	in	ADP
iiclr-17757	1231	31	paragraph	paragraph	NOUN
iiclr-17757	1231	32	2	2	NUM
iiclr-17757	1231	33	.	.	PUNCT
iiclr-17757	1232	1	the	the	DET
iiclr-17757	1232	2	member	member	NOUN
iiclr-17757	1232	3	state	state	NOUN
iiclr-17757	1232	4	concerned	concerned	ADJ
iiclr-17757	1232	5	shall	shall	AUX
iiclr-17757	1232	6	not	not	PART
iiclr-17757	1232	7	put	put	VERB
iiclr-17757	1232	8	its	its	PRON
iiclr-17757	1232	9	proposed	propose	VERB
iiclr-17757	1232	10	measures	measure	NOUN
iiclr-17757	1232	11	into	into	ADP
iiclr-17757	1232	12	effect	effect	NOUN
iiclr-17757	1232	13	until	until	SCONJ
iiclr-17757	1232	14	this	this	DET
iiclr-17757	1232	15	procedure	procedure	NOUN
iiclr-17757	1232	16	has	have	AUX
iiclr-17757	1232	17	resulted	result	VERB
iiclr-17757	1232	18	in	in	ADP
iiclr-17757	1232	19	a	a	DET
iiclr-17757	1232	20	final	final	ADJ
iiclr-17757	1232	21	decision	decision	NOUN
iiclr-17757	1232	22	.	.	PUNCT
iiclr-17757	1233	1	i	i	PRON
iiclr-17757	1233	2	d.	d.	PROPN
iiclr-17757	1233	3	211	211	NUM
iiclr-17757	1233	4	.	.	PUNCT
iiclr-17757	1234	1	see	see	VERB
iiclr-17757	1234	2	i	i	PRON
iiclr-17757	1234	3	d.	d.	PROPN
iiclr-17757	1234	4	212	212	NUM
iiclr-17757	1234	5	.	.	PUNCT
iiclr-17757	1235	1	see	see	VERB
iiclr-17757	1235	2	i	i	PRON
iiclr-17757	1235	3	d.	d.	PROPN
iiclr-17757	1235	4	213	213	NUM
iiclr-17757	1235	5	.	.	PUNCT
iiclr-17757	1236	1	see	see	VERB
iiclr-17757	1236	2	ec	ec	PROPN
iiclr-17757	1236	3	treaty	treaty	PROPN
iiclr-17757	1236	4	,	,	PUNCT
iiclr-17757	1236	5	supra	supra	PROPN
iiclr-17757	1236	6	note	note	PROPN
iiclr-17757	1236	7	6	6	NUM
iiclr-17757	1236	8	,	,	PUNCT
iiclr-17757	1236	9	at	at	ADP
iiclr-17757	1236	10	art	art	NOUN
iiclr-17757	1236	11	.	.	PUNCT
iiclr-17757	1237	1	89	89	NUM
iiclr-17757	1237	2	.	.	PUNCT
iiclr-17757	1238	1	article	article	NOUN
iiclr-17757	1238	2	89	89	NUM
iiclr-17757	1238	3	provides	provide	VERB
iiclr-17757	1238	4	:	:	PUNCT
iiclr-17757	1238	5	the	the	DET
iiclr-17757	1238	6	council	council	NOUN
iiclr-17757	1238	7	,	,	PUNCT
iiclr-17757	1238	8	acting	act	VERB
iiclr-17757	1238	9	by	by	ADP
iiclr-17757	1238	10	a	a	DET
iiclr-17757	1238	11	qualified	qualified	ADJ
iiclr-17757	1238	12	majority	majority	NOUN
iiclr-17757	1238	13	on	on	ADP
iiclr-17757	1238	14	a	a	DET
iiclr-17757	1238	15	proposal	proposal	NOUN
iiclr-17757	1238	16	from	from	ADP
iiclr-17757	1238	17	the	the	DET
iiclr-17757	1238	18	commission	commission	NOUN
iiclr-17757	1238	19	and	and	CCONJ
iiclr-17757	1238	20	after	after	ADP
iiclr-17757	1238	21	consulting	consult	VERB
iiclr-17757	1238	22	the	the	DET
iiclr-17757	1238	23	european	european	PROPN
iiclr-17757	1238	24	parliament	parliament	NOUN
iiclr-17757	1238	25	,	,	PUNCT
iiclr-17757	1238	26	may	may	AUX
iiclr-17757	1238	27	make	make	VERB
iiclr-17757	1238	28	any	any	DET
iiclr-17757	1238	29	appropriate	appropriate	ADJ
iiclr-17757	1238	30	regulations	regulation	NOUN
iiclr-17757	1238	31	for	for	ADP
iiclr-17757	1238	32	the	the	DET
iiclr-17757	1238	33	application	application	NOUN
iiclr-17757	1238	34	of	of	ADP
iiclr-17757	1238	35	articles	article	NOUN
iiclr-17757	1238	36	87	87	NUM
iiclr-17757	1239	1	[	[	X
iiclr-17757	1239	2	see	see	VERB
iiclr-17757	1239	3	supra	supra	PROPN
iiclr-17757	1239	4	note	note	PROPN
iiclr-17757	1239	5	2041	2041	NUM
iiclr-17757	1239	6	and	and	CCONJ
iiclr-17757	1239	7	88	88	NUM
iiclr-17757	1239	8	[	[	PUNCT
iiclr-17757	1239	9	see	see	ADJ
iiclr-17757	1239	10	supra	supra	PROPN
iiclr-17757	1239	11	note	note	PROPN
iiclr-17757	1239	12	210	210	NUM
iiclr-17757	1239	13	]	]	PUNCT
iiclr-17757	1239	14	and	and	CCONJ
iiclr-17757	1239	15	may	may	AUX
iiclr-17757	1239	16	in	in	ADP
iiclr-17757	1239	17	particular	particular	ADJ
iiclr-17757	1239	18	determine	determine	VERB
iiclr-17757	1239	19	the	the	DET
iiclr-17757	1239	20	conditions	condition	NOUN
iiclr-17757	1239	21	in	in	ADP
iiclr-17757	1239	22	which	which	PRON
iiclr-17757	1239	23	article	article	NOUN
iiclr-17757	1239	24	88(3	88(3	NUM
iiclr-17757	1239	25	)	)	PUNCT
iiclr-17757	1239	26	shall	shall	AUX
iiclr-17757	1239	27	apply	apply	VERB
iiclr-17757	1239	28	and	and	CCONJ
iiclr-17757	1239	29	the	the	DET
iiclr-17757	1239	30	categories	category	NOUN
iiclr-17757	1239	31	of	of	ADP
iiclr-17757	1239	32	aid	aid	NOUN
iiclr-17757	1239	33	exempted	exempt	VERB
iiclr-17757	1239	34	from	from	ADP
iiclr-17757	1239	35	this	this	DET
iiclr-17757	1239	36	procedure	procedure	NOUN
iiclr-17757	1239	37	.	.	PUNCT
iiclr-17757	1240	1	20021	20021	NUM
iiclr-17757	1240	2	ind	ind	NOUN
iiclr-17757	1240	3	.	.	PUNCT
iiclr-17757	1241	1	int'l	int'l	PROPN
iiclr-17757	1241	2	&	&	CCONJ
iiclr-17757	1241	3	comp	comp	PROPN
iiclr-17757	1241	4	.	.	PUNCT
iiclr-17757	1242	1	l.	l.	PROPN
iiclr-17757	1242	2	rev	rev	PROPN
iiclr-17757	1242	3	.	.	PROPN
iiclr-17757	1243	1	2	2	X
iiclr-17757	1243	2	.	.	X
iiclr-17757	1243	3	u.s	u.s	PROPN
iiclr-17757	1243	4	.	.	PROPN
iiclr-17757	1243	5	practice	practice	NOUN
iiclr-17757	1243	6	consistent	consistent	ADJ
iiclr-17757	1243	7	with	with	ADP
iiclr-17757	1243	8	articles	article	NOUN
iiclr-17757	1243	9	87	87	NUM
iiclr-17757	1243	10	,	,	PUNCT
iiclr-17757	1243	11	88	88	NUM
iiclr-17757	1243	12	,	,	PUNCT
iiclr-17757	1243	13	and	and	CCONJ
iiclr-17757	1243	14	89	89	NUM
iiclr-17757	1243	15	the	the	DET
iiclr-17757	1243	16	united	united	PROPN
iiclr-17757	1243	17	states	states	PROPN
iiclr-17757	1243	18	advance	advance	VERB
iiclr-17757	1243	19	ruling	rule	VERB
iiclr-17757	1243	20	practice	practice	NOUN
iiclr-17757	1243	21	does	do	AUX
iiclr-17757	1243	22	not	not	PART
iiclr-17757	1243	23	conflict	conflict	VERB
iiclr-17757	1243	24	with	with	ADP
iiclr-17757	1243	25	the	the	DET
iiclr-17757	1243	26	forbidden	forbid	VERB
iiclr-17757	1243	27	state	state	NOUN
iiclr-17757	1243	28	aid	aid	NOUN
iiclr-17757	1243	29	provisions	provision	NOUN
iiclr-17757	1243	30	in	in	ADP
iiclr-17757	1243	31	the	the	DET
iiclr-17757	1243	32	ec	ec	PROPN
iiclr-17757	1243	33	treaty	treaty	NOUN
iiclr-17757	1243	34	.	.	PUNCT
iiclr-17757	1244	1	as	as	ADV
iiclr-17757	1244	2	previously	previously	ADV
iiclr-17757	1244	3	discussed,1	discussed,1	NUM
iiclr-17757	1244	4	4	4	NUM
iiclr-17757	1244	5	article	article	NOUN
iiclr-17757	1244	6	87	87	NUM
iiclr-17757	1244	7	distinguishes	distinguish	VERB
iiclr-17757	1244	8	between	between	ADP
iiclr-17757	1244	9	acceptable	acceptable	ADJ
iiclr-17757	1244	10	and	and	CCONJ
iiclr-17757	1244	11	unacceptable	unacceptable	ADJ
iiclr-17757	1244	12	state	state	NOUN
iiclr-17757	1244	13	aid	aid	NOUN
iiclr-17757	1244	14	in	in	ADP
iiclr-17757	1244	15	the	the	DET
iiclr-17757	1244	16	ec	ec	PROPN
iiclr-17757	1244	17	that	that	PRON
iiclr-17757	1244	18	distorts	distort	VERB
iiclr-17757	1244	19	trade	trade	NOUN
iiclr-17757	1244	20	competition	competition	NOUN
iiclr-17757	1244	21	.	.	PUNCT
iiclr-17757	1245	1	when	when	SCONJ
iiclr-17757	1245	2	analyzing	analyze	VERB
iiclr-17757	1245	3	the	the	DET
iiclr-17757	1245	4	acceptability	acceptability	NOUN
iiclr-17757	1245	5	of	of	ADP
iiclr-17757	1245	6	state	state	NOUN
iiclr-17757	1245	7	aid	aid	NOUN
iiclr-17757	1245	8	under	under	ADP
iiclr-17757	1245	9	article	article	NOUN
iiclr-17757	1245	10	87	87	NUM
iiclr-17757	1245	11	,	,	PUNCT
iiclr-17757	1245	12	the	the	DET
iiclr-17757	1245	13	focus	focus	NOUN
iiclr-17757	1245	14	is	be	AUX
iiclr-17757	1245	15	on	on	ADP
iiclr-17757	1245	16	the	the	DET
iiclr-17757	1245	17	effect	effect	NOUN
iiclr-17757	1245	18	of	of	ADP
iiclr-17757	1245	19	the	the	DET
iiclr-17757	1245	20	aid	aid	NOUN
iiclr-17757	1245	21	and	and	CCONJ
iiclr-17757	1245	22	the	the	DET
iiclr-17757	1245	23	social	social	ADJ
iiclr-17757	1245	24	purpose	purpose	NOUN
iiclr-17757	1245	25	being	be	AUX
iiclr-17757	1245	26	advanced.21	advanced.21	NOUN
iiclr-17757	1245	27	'	'	PUNCT
iiclr-17757	1245	28	similarly	similarly	ADV
iiclr-17757	1245	29	,	,	PUNCT
iiclr-17757	1245	30	advance	advance	NOUN
iiclr-17757	1245	31	rulings	ruling	NOUN
iiclr-17757	1245	32	in	in	ADP
iiclr-17757	1245	33	the	the	DET
iiclr-17757	1245	34	united	united	PROPN
iiclr-17757	1245	35	states	states	PROPN
iiclr-17757	1245	36	that	that	PRON
iiclr-17757	1245	37	are	be	AUX
iiclr-17757	1245	38	favorable	favorable	ADJ
iiclr-17757	1245	39	to	to	ADP
iiclr-17757	1245	40	taxpayers	taxpayer	NOUN
iiclr-17757	1245	41	are	be	AUX
iiclr-17757	1245	42	issued	issue	VERB
iiclr-17757	1245	43	only	only	ADV
iiclr-17757	1245	44	if	if	SCONJ
iiclr-17757	1245	45	the	the	DET
iiclr-17757	1245	46	underlying	underlie	VERB
iiclr-17757	1245	47	transactions	transaction	NOUN
iiclr-17757	1245	48	are	be	AUX
iiclr-17757	1245	49	lawful	lawful	ADJ
iiclr-17757	1245	50	.	.	PUNCT
iiclr-17757	1246	1	practices	practice	NOUN
iiclr-17757	1246	2	that	that	PRON
iiclr-17757	1246	3	distort	distort	VERB
iiclr-17757	1246	4	trade	trade	NOUN
iiclr-17757	1246	5	or	or	CCONJ
iiclr-17757	1246	6	interfere	interfere	VERB
iiclr-17757	1246	7	with	with	ADP
iiclr-17757	1246	8	trade	trade	NOUN
iiclr-17757	1246	9	competition	competition	NOUN
iiclr-17757	1246	10	conflict	conflict	NOUN
iiclr-17757	1246	11	with	with	ADP
iiclr-17757	1246	12	united	united	PROPN
iiclr-17757	1246	13	states	states	PROPN
iiclr-17757	1246	14	policy	policy	NOUN
iiclr-17757	1246	15	.	.	PUNCT
iiclr-17757	1246	16	"	"	PUNCT
iiclr-17757	1247	1	6	6	NUM
iiclr-17757	1247	2	therefore	therefore	ADV
iiclr-17757	1247	3	,	,	PUNCT
iiclr-17757	1247	4	a	a	DET
iiclr-17757	1247	5	favorable	favorable	ADJ
iiclr-17757	1247	6	ruling	ruling	NOUN
iiclr-17757	1247	7	would	would	AUX
iiclr-17757	1247	8	not	not	PART
iiclr-17757	1247	9	be	be	AUX
iiclr-17757	1247	10	issued	issue	VERB
iiclr-17757	1247	11	under	under	ADP
iiclr-17757	1247	12	such	such	ADJ
iiclr-17757	1247	13	practices	practice	NOUN
iiclr-17757	1247	14	.	.	PUNCT
iiclr-17757	1248	1	in	in	ADP
iiclr-17757	1248	2	the	the	DET
iiclr-17757	1248	3	united	united	PROPN
iiclr-17757	1248	4	states	states	PROPN
iiclr-17757	1248	5	,	,	PUNCT
iiclr-17757	1248	6	aid	aid	NOUN
iiclr-17757	1248	7	granted	grant	VERB
iiclr-17757	1248	8	to	to	ADP
iiclr-17757	1248	9	or	or	CCONJ
iiclr-17757	1248	10	received	receive	VERB
iiclr-17757	1248	11	by	by	ADP
iiclr-17757	1248	12	a	a	DET
iiclr-17757	1248	13	state	state	NOUN
iiclr-17757	1248	14	that	that	PRON
iiclr-17757	1248	15	impermissibly	impermissibly	ADV
iiclr-17757	1248	16	discriminates	discriminate	VERB
iiclr-17757	1248	17	would	would	AUX
iiclr-17757	1248	18	likely	likely	ADV
iiclr-17757	1248	19	be	be	AUX
iiclr-17757	1248	20	challenged	challenge	VERB
iiclr-17757	1248	21	under	under	ADP
iiclr-17757	1248	22	one	one	NUM
iiclr-17757	1248	23	of	of	ADP
iiclr-17757	1248	24	three	three	NUM
iiclr-17757	1248	25	provisions	provision	NOUN
iiclr-17757	1248	26	of	of	ADP
iiclr-17757	1248	27	the	the	DET
iiclr-17757	1248	28	constitution	constitution	NOUN
iiclr-17757	1248	29	:	:	PUNCT
iiclr-17757	1248	30	the	the	DET
iiclr-17757	1248	31	spending	spending	NOUN
iiclr-17757	1248	32	clause	clause	NOUN
iiclr-17757	1248	33	,	,	PUNCT
iiclr-17757	1248	34	the	the	DET
iiclr-17757	1248	35	commerce	commerce	NOUN
iiclr-17757	1248	36	clause	clause	NOUN
iiclr-17757	1248	37	,	,	PUNCT
iiclr-17757	1248	38	or	or	CCONJ
iiclr-17757	1248	39	the	the	DET
iiclr-17757	1248	40	privileges	privilege	NOUN
iiclr-17757	1248	41	and	and	CCONJ
iiclr-17757	1248	42	immunities	immunity	NOUN
iiclr-17757	1248	43	clause	clause	NOUN
iiclr-17757	1248	44	.	.	PUNCT
iiclr-17757	1249	1	the	the	DET
iiclr-17757	1249	2	spending	spending	NOUN
iiclr-17757	1249	3	clause	clause	NOUN
iiclr-17757	1249	4	allows	allow	VERB
iiclr-17757	1249	5	congress	congress	PROPN
iiclr-17757	1249	6	to	to	PART
iiclr-17757	1249	7	spend	spend	VERB
iiclr-17757	1249	8	,	,	PUNCT
iiclr-17757	1249	9	but	but	CCONJ
iiclr-17757	1249	10	not	not	PART
iiclr-17757	1249	11	regulate	regulate	VERB
iiclr-17757	1249	12	,	,	PUNCT
iiclr-17757	1249	13	for	for	ADP
iiclr-17757	1249	14	the	the	DET
iiclr-17757	1249	15	general	general	ADJ
iiclr-17757	1249	16	welfare	welfare	NOUN
iiclr-17757	1249	17	of	of	ADP
iiclr-17757	1249	18	the	the	DET
iiclr-17757	1249	19	nation.2"7	nation.2"7	PROPN
iiclr-17757	1249	20	the	the	DET
iiclr-17757	1249	21	commerce	commerce	PROPN
iiclr-17757	1249	22	clause	clause	NOUN
iiclr-17757	1249	23	vests	vest	VERB
iiclr-17757	1249	24	the	the	DET
iiclr-17757	1249	25	power	power	NOUN
iiclr-17757	1249	26	to	to	PART
iiclr-17757	1249	27	regulate	regulate	VERB
iiclr-17757	1249	28	trade	trade	NOUN
iiclr-17757	1249	29	among	among	ADP
iiclr-17757	1249	30	the	the	DET
iiclr-17757	1249	31	states	state	NOUN
iiclr-17757	1249	32	with	with	ADP
iiclr-17757	1249	33	congress	congress	PROPN
iiclr-17757	1249	34	to	to	PART
iiclr-17757	1249	35	ensure	ensure	VERB
iiclr-17757	1249	36	uniformity	uniformity	NOUN
iiclr-17757	1249	37	and	and	CCONJ
iiclr-17757	1249	38	to	to	PART
iiclr-17757	1249	39	avoid	avoid	VERB
iiclr-17757	1249	40	embarrassing	embarrassing	ADJ
iiclr-17757	1249	41	and	and	CCONJ
iiclr-17757	1249	42	destructive	destructive	ADJ
iiclr-17757	1249	43	consequences	consequence	NOUN
iiclr-17757	1249	44	that	that	PRON
iiclr-17757	1249	45	result	result	VERB
iiclr-17757	1249	46	from	from	ADP
iiclr-17757	1249	47	conflicting	conflict	VERB
iiclr-17757	1249	48	state	state	NOUN
iiclr-17757	1249	49	regulations	regulation	NOUN
iiclr-17757	1249	50	.	.	PUNCT
iiclr-17757	1250	1	2	2	NUM
iiclr-17757	1250	2	"	"	PUNCT
iiclr-17757	1250	3	when	when	SCONJ
iiclr-17757	1250	4	congress	congress	PROPN
iiclr-17757	1250	5	has	have	AUX
iiclr-17757	1250	6	not	not	PART
iiclr-17757	1250	7	acted	act	VERB
iiclr-17757	1250	8	,	,	PUNCT
iiclr-17757	1250	9	state	state	NOUN
iiclr-17757	1250	10	regulation	regulation	NOUN
iiclr-17757	1250	11	of	of	ADP
iiclr-17757	1250	12	interstate	interstate	ADJ
iiclr-17757	1250	13	or	or	CCONJ
iiclr-17757	1250	14	foreign	foreign	ADJ
iiclr-17757	1250	15	commerce	commerce	NOUN
iiclr-17757	1250	16	is	be	AUX
iiclr-17757	1250	17	implicitly	implicitly	ADV
iiclr-17757	1250	18	limited	limit	VERB
iiclr-17757	1250	19	through	through	ADP
iiclr-17757	1250	20	the	the	DET
iiclr-17757	1250	21	"	"	PUNCT
iiclr-17757	1250	22	dormant	dormant	NOUN
iiclr-17757	1250	23	"	"	PUNCT
iiclr-17757	1250	24	or	or	CCONJ
iiclr-17757	1250	25	"	"	PUNCT
iiclr-17757	1250	26	negative	negative	ADJ
iiclr-17757	1250	27	"	"	PUNCT
iiclr-17757	1250	28	commerce	commerce	NOUN
iiclr-17757	1250	29	clause.2"9	clause.2"9	NOUN
iiclr-17757	1250	30	the	the	DET
iiclr-17757	1250	31	214	214	NUM
iiclr-17757	1250	32	.	.	PUNCT
iiclr-17757	1251	1	see	see	VERB
iiclr-17757	1251	2	supra	supra	PROPN
iiclr-17757	1251	3	notes	note	VERB
iiclr-17757	1251	4	204	204	NUM
iiclr-17757	1251	5	-	-	SYM
iiclr-17757	1251	6	208	208	NUM
iiclr-17757	1251	7	and	and	CCONJ
iiclr-17757	1251	8	accompanying	accompany	VERB
iiclr-17757	1251	9	text	text	NOUN
iiclr-17757	1251	10	(	(	PUNCT
iiclr-17757	1251	11	discussing	discuss	VERB
iiclr-17757	1251	12	permissible	permissible	ADJ
iiclr-17757	1251	13	and	and	CCONJ
iiclr-17757	1251	14	impermissible	impermissible	ADJ
iiclr-17757	1251	15	state	state	NOUN
iiclr-17757	1251	16	aid	aid	NOUN
iiclr-17757	1251	17	under	under	ADP
iiclr-17757	1251	18	the	the	DET
iiclr-17757	1251	19	ec	ec	PROPN
iiclr-17757	1251	20	treaty	treaty	NOUN
iiclr-17757	1251	21	)	)	PUNCT
iiclr-17757	1251	22	.	.	PUNCT
iiclr-17757	1252	1	215	215	NUM
iiclr-17757	1252	2	.	.	PUNCT
iiclr-17757	1253	1	see	see	VERB
iiclr-17757	1253	2	supra	supra	PROPN
iiclr-17757	1253	3	notes	note	VERB
iiclr-17757	1253	4	207	207	NUM
iiclr-17757	1253	5	-	-	SYM
iiclr-17757	1253	6	208	208	NUM
iiclr-17757	1253	7	and	and	CCONJ
iiclr-17757	1253	8	accompanying	accompany	VERB
iiclr-17757	1253	9	text	text	NOUN
iiclr-17757	1253	10	(	(	PUNCT
iiclr-17757	1253	11	illustrating	illustrate	VERB
iiclr-17757	1253	12	that	that	DET
iiclr-17757	1253	13	aid	aid	NOUN
iiclr-17757	1253	14	given	give	VERB
iiclr-17757	1253	15	to	to	PART
iiclr-17757	1253	16	advance	advance	VERB
iiclr-17757	1253	17	social	social	ADJ
iiclr-17757	1253	18	purposes	purpose	NOUN
iiclr-17757	1253	19	or	or	CCONJ
iiclr-17757	1253	20	stimulate	stimulate	VERB
iiclr-17757	1253	21	economic	economic	ADJ
iiclr-17757	1253	22	development	development	NOUN
iiclr-17757	1253	23	in	in	ADP
iiclr-17757	1253	24	disadvantaged	disadvantaged	ADJ
iiclr-17757	1253	25	areas	area	NOUN
iiclr-17757	1253	26	is	be	AUX
iiclr-17757	1253	27	permitted	permit	VERB
iiclr-17757	1253	28	)	)	PUNCT
iiclr-17757	1253	29	.	.	PUNCT
iiclr-17757	1254	1	216	216	NUM
iiclr-17757	1254	2	.	.	X
iiclr-17757	1255	1	see	see	VERB
iiclr-17757	1255	2	,	,	PUNCT
iiclr-17757	1255	3	e.g.	e.g.	ADV
iiclr-17757	1255	4	,	,	PUNCT
iiclr-17757	1255	5	15	15	NUM
iiclr-17757	1255	6	u.s.c	u.s.c	NOUN
iiclr-17757	1255	7	.	.	PUNCT
iiclr-17757	1256	1	§	§	PROPN
iiclr-17757	1256	2	8	8	NUM
iiclr-17757	1256	3	(	(	PUNCT
iiclr-17757	1256	4	2001	2001	NUM
iiclr-17757	1256	5	)	)	PUNCT
iiclr-17757	1256	6	(	(	PUNCT
iiclr-17757	1256	7	prohibiting	prohibit	VERB
iiclr-17757	1256	8	agreements	agreement	NOUN
iiclr-17757	1256	9	made	make	VERB
iiclr-17757	1256	10	to	to	PART
iiclr-17757	1256	11	restrain	restrain	VERB
iiclr-17757	1256	12	free	free	ADJ
iiclr-17757	1256	13	competition	competition	NOUN
iiclr-17757	1256	14	in	in	ADP
iiclr-17757	1256	15	lawful	lawful	ADJ
iiclr-17757	1256	16	trade	trade	NOUN
iiclr-17757	1256	17	of	of	ADP
iiclr-17757	1256	18	items	item	NOUN
iiclr-17757	1256	19	to	to	PART
iiclr-17757	1256	20	be	be	AUX
iiclr-17757	1256	21	imported	import	VERB
iiclr-17757	1256	22	into	into	ADP
iiclr-17757	1256	23	the	the	DET
iiclr-17757	1256	24	united	united	PROPN
iiclr-17757	1256	25	states	states	PROPN
iiclr-17757	1256	26	)	)	PUNCT
iiclr-17757	1256	27	;	;	PUNCT
iiclr-17757	1256	28	oregon	oregon	PROPN
iiclr-17757	1256	29	waste	waste	PROPN
iiclr-17757	1256	30	sys	sys	PROPN
iiclr-17757	1256	31	.	.	PROPN
iiclr-17757	1256	32	,	,	PUNCT
iiclr-17757	1256	33	inc	inc	PROPN
iiclr-17757	1256	34	.	.	PROPN
iiclr-17757	1257	1	v.	v.	PROPN
iiclr-17757	1257	2	dept	dept	PROPN
iiclr-17757	1257	3	.	.	PROPN
iiclr-17757	1258	1	of	of	ADP
iiclr-17757	1258	2	envtl	envtl	PROPN
iiclr-17757	1258	3	.	.	PUNCT
iiclr-17757	1259	1	quality	quality	NOUN
iiclr-17757	1259	2	,	,	PUNCT
iiclr-17757	1259	3	511	511	NUM
iiclr-17757	1259	4	u.s	u.s	PROPN
iiclr-17757	1259	5	.	.	PROPN
iiclr-17757	1259	6	93	93	NUM
iiclr-17757	1259	7	,	,	PUNCT
iiclr-17757	1259	8	99	99	NUM
iiclr-17757	1259	9	(	(	PUNCT
iiclr-17757	1259	10	1994	1994	NUM
iiclr-17757	1259	11	)	)	PUNCT
iiclr-17757	1259	12	(	(	PUNCT
iiclr-17757	1259	13	stating	state	VERB
iiclr-17757	1259	14	that	that	SCONJ
iiclr-17757	1259	15	laws	law	NOUN
iiclr-17757	1259	16	of	of	ADP
iiclr-17757	1259	17	individual	individual	ADJ
iiclr-17757	1259	18	states	state	NOUN
iiclr-17757	1259	19	in	in	ADP
iiclr-17757	1259	20	the	the	DET
iiclr-17757	1259	21	united	united	PROPN
iiclr-17757	1259	22	states	states	PROPN
iiclr-17757	1259	23	that	that	PRON
iiclr-17757	1259	24	restrict	restrict	VERB
iiclr-17757	1259	25	interstate	interstate	ADJ
iiclr-17757	1259	26	commerce	commerce	NOUN
iiclr-17757	1259	27	are	be	AUX
iiclr-17757	1259	28	per	per	ADP
iiclr-17757	1259	29	se	se	X
iiclr-17757	1259	30	invalid	invalid	ADJ
iiclr-17757	1259	31	unless	unless	SCONJ
iiclr-17757	1259	32	the	the	DET
iiclr-17757	1259	33	state	state	NOUN
iiclr-17757	1259	34	can	can	AUX
iiclr-17757	1259	35	demonstrate	demonstrate	VERB
iiclr-17757	1259	36	that	that	SCONJ
iiclr-17757	1259	37	the	the	DET
iiclr-17757	1259	38	law	law	NOUN
iiclr-17757	1259	39	advances	advance	VERB
iiclr-17757	1259	40	a	a	DET
iiclr-17757	1259	41	legitimate	legitimate	ADJ
iiclr-17757	1259	42	,	,	PUNCT
iiclr-17757	1259	43	nondiscriminatory	nondiscriminatory	ADJ
iiclr-17757	1259	44	purpose	purpose	NOUN
iiclr-17757	1259	45	and	and	CCONJ
iiclr-17757	1259	46	that	that	SCONJ
iiclr-17757	1259	47	the	the	DET
iiclr-17757	1259	48	law	law	NOUN
iiclr-17757	1259	49	is	be	AUX
iiclr-17757	1259	50	the	the	DET
iiclr-17757	1259	51	least	least	ADV
iiclr-17757	1259	52	restrictive	restrictive	ADJ
iiclr-17757	1259	53	means	mean	NOUN
iiclr-17757	1259	54	to	to	PART
iiclr-17757	1259	55	accomplish	accomplish	VERB
iiclr-17757	1259	56	that	that	DET
iiclr-17757	1259	57	purpose	purpose	NOUN
iiclr-17757	1259	58	)	)	PUNCT
iiclr-17757	1259	59	;	;	PUNCT
iiclr-17757	1259	60	steele	steele	PROPN
iiclr-17757	1259	61	v.	v.	PROPN
iiclr-17757	1259	62	bulova	bulova	PROPN
iiclr-17757	1259	63	watch	watch	PROPN
iiclr-17757	1259	64	co.	co.	PROPN
iiclr-17757	1259	65	,	,	PUNCT
iiclr-17757	1259	66	344	344	NUM
iiclr-17757	1259	67	u.s	u.s	PROPN
iiclr-17757	1259	68	.	.	PROPN
iiclr-17757	1259	69	280,286	280,286	NUM
iiclr-17757	1259	70	(	(	PUNCT
iiclr-17757	1259	71	1952	1952	NUM
iiclr-17757	1259	72	)	)	PUNCT
iiclr-17757	1259	73	(	(	PUNCT
iiclr-17757	1259	74	"	"	PUNCT
iiclr-17757	1259	75	congress	congress	PROPN
iiclr-17757	1259	76	has	have	VERB
iiclr-17757	1259	77	the	the	DET
iiclr-17757	1259	78	power	power	NOUN
iiclr-17757	1259	79	to	to	PART
iiclr-17757	1259	80	prevent	prevent	VERB
iiclr-17757	1259	81	unfair	unfair	ADJ
iiclr-17757	1259	82	trade	trade	NOUN
iiclr-17757	1259	83	practices	practice	NOUN
iiclr-17757	1259	84	in	in	ADP
iiclr-17757	1259	85	foreign	foreign	ADJ
iiclr-17757	1259	86	commerce	commerce	NOUN
iiclr-17757	1259	87	by	by	ADP
iiclr-17757	1259	88	citizens	citizen	NOUN
iiclr-17757	1259	89	of	of	ADP
iiclr-17757	1259	90	the	the	DET
iiclr-17757	1259	91	united	united	PROPN
iiclr-17757	1259	92	states	states	PROPN
iiclr-17757	1259	93	,	,	PUNCT
iiclr-17757	1259	94	although	although	SCONJ
iiclr-17757	1259	95	some	some	PRON
iiclr-17757	1259	96	of	of	ADP
iiclr-17757	1259	97	the	the	DET
iiclr-17757	1259	98	acts	act	NOUN
iiclr-17757	1259	99	are	be	AUX
iiclr-17757	1259	100	done	do	VERB
iiclr-17757	1259	101	outside	outside	ADP
iiclr-17757	1259	102	the	the	DET
iiclr-17757	1259	103	territorial	territorial	ADJ
iiclr-17757	1259	104	limits	limit	NOUN
iiclr-17757	1259	105	of	of	ADP
iiclr-17757	1259	106	the	the	DET
iiclr-17757	1259	107	united	united	PROPN
iiclr-17757	1259	108	states	states	PROPN
iiclr-17757	1259	109	.	.	PUNCT
iiclr-17757	1259	110	"	"	PUNCT
iiclr-17757	1259	111	)	)	PUNCT
iiclr-17757	1259	112	(	(	PUNCT
iiclr-17757	1259	113	quoting	quote	VERB
iiclr-17757	1259	114	branch	branch	PROPN
iiclr-17757	1259	115	v.	v.	ADP
iiclr-17757	1259	116	ftc	ftc	PROPN
iiclr-17757	1259	117	,	,	PUNCT
iiclr-17757	1259	118	141	141	NUM
iiclr-17757	1259	119	f.2d	f.2d	NUM
iiclr-17757	1259	120	31	31	NUM
iiclr-17757	1259	121	,	,	PUNCT
iiclr-17757	1259	122	35	35	NUM
iiclr-17757	1259	123	(	(	PUNCT
iiclr-17757	1259	124	7th	7th	ADJ
iiclr-17757	1259	125	cir	cir	NOUN
iiclr-17757	1259	126	.	.	PUNCT
iiclr-17757	1259	127	1944	1944	NUM
iiclr-17757	1259	128	)	)	PUNCT
iiclr-17757	1259	129	)	)	PUNCT
iiclr-17757	1259	130	.	.	PUNCT
iiclr-17757	1260	1	217	217	NUM
iiclr-17757	1260	2	.	.	PUNCT
iiclr-17757	1261	1	see	see	VERB
iiclr-17757	1261	2	u.s	u.s	PROPN
iiclr-17757	1261	3	.	.	PROPN
iiclr-17757	1261	4	const	const	PROPN
iiclr-17757	1261	5	.	.	PUNCT
iiclr-17757	1262	1	art	art	NOUN
iiclr-17757	1262	2	.	.	PUNCT
iiclr-17757	1263	1	i	i	PRON
iiclr-17757	1263	2	,	,	PUNCT
iiclr-17757	1263	3	§	§	PROPN
iiclr-17757	1263	4	8	8	NUM
iiclr-17757	1263	5	.	.	PUNCT
iiclr-17757	1264	1	congress	congress	PROPN
iiclr-17757	1264	2	's	's	PART
iiclr-17757	1264	3	authority	authority	NOUN
iiclr-17757	1264	4	to	to	PART
iiclr-17757	1264	5	spend	spend	VERB
iiclr-17757	1264	6	is	be	AUX
iiclr-17757	1264	7	under	under	ADP
iiclr-17757	1264	8	the	the	DET
iiclr-17757	1264	9	general	general	ADJ
iiclr-17757	1264	10	welfare	welfare	NOUN
iiclr-17757	1264	11	clause	clause	NOUN
iiclr-17757	1264	12	of	of	ADP
iiclr-17757	1264	13	the	the	DET
iiclr-17757	1264	14	united	united	PROPN
iiclr-17757	1264	15	states	states	PROPN
iiclr-17757	1264	16	constitution	constitution	NOUN
iiclr-17757	1264	17	:	:	PUNCT
iiclr-17757	1264	18	"	"	PUNCT
iiclr-17757	1264	19	the	the	DET
iiclr-17757	1264	20	congress	congress	PROPN
iiclr-17757	1264	21	shall	shall	AUX
iiclr-17757	1264	22	have	have	VERB
iiclr-17757	1264	23	power	power	NOUN
iiclr-17757	1264	24	to	to	PART
iiclr-17757	1264	25	lay	lay	VERB
iiclr-17757	1264	26	and	and	CCONJ
iiclr-17757	1264	27	collect	collect	VERB
iiclr-17757	1264	28	taxes	taxis	NOUN
iiclr-17757	1264	29	,	,	PUNCT
iiclr-17757	1264	30	duties	duty	NOUN
iiclr-17757	1264	31	,	,	PUNCT
iiclr-17757	1264	32	imposts	impost	NOUN
iiclr-17757	1264	33	and	and	CCONJ
iiclr-17757	1264	34	excises	excise	NOUN
iiclr-17757	1264	35	,	,	PUNCT
iiclr-17757	1264	36	to	to	PART
iiclr-17757	1264	37	pay	pay	VERB
iiclr-17757	1264	38	the	the	DET
iiclr-17757	1264	39	debts	debt	NOUN
iiclr-17757	1264	40	and	and	CCONJ
iiclr-17757	1264	41	provide	provide	VERB
iiclr-17757	1264	42	for	for	ADP
iiclr-17757	1264	43	the	the	DET
iiclr-17757	1264	44	common	common	ADJ
iiclr-17757	1264	45	defence	defence	NOUN
iiclr-17757	1264	46	and	and	CCONJ
iiclr-17757	1264	47	general	general	ADJ
iiclr-17757	1264	48	welfare	welfare	NOUN
iiclr-17757	1264	49	of	of	ADP
iiclr-17757	1264	50	the	the	DET
iiclr-17757	1264	51	united	united	PROPN
iiclr-17757	1264	52	states	states	PROPN
iiclr-17757	1264	53	;	;	PUNCT
iiclr-17757	1264	54	but	but	CCONJ
iiclr-17757	1264	55	all	all	DET
iiclr-17757	1264	56	duties	duty	NOUN
iiclr-17757	1264	57	,	,	PUNCT
iiclr-17757	1264	58	imposts	impost	NOUN
iiclr-17757	1264	59	and	and	CCONJ
iiclr-17757	1264	60	excises	excise	NOUN
iiclr-17757	1264	61	shall	shall	AUX
iiclr-17757	1264	62	be	be	AUX
iiclr-17757	1264	63	uniform	uniform	ADJ
iiclr-17757	1264	64	throughout	throughout	ADP
iiclr-17757	1264	65	the	the	DET
iiclr-17757	1264	66	united	united	PROPN
iiclr-17757	1264	67	states	states	PROPN
iiclr-17757	1264	68	.	.	PUNCT
iiclr-17757	1264	69	"	"	PUNCT
iiclr-17757	1265	1	i	i	PRON
iiclr-17757	1265	2	d.	d.	VERB
iiclr-17757	1265	3	at	at	ADP
iiclr-17757	1265	4	cl	cl	NOUN
iiclr-17757	1265	5	.	.	PROPN
iiclr-17757	1266	1	1	1	NUM
iiclr-17757	1266	2	.	.	X
iiclr-17757	1266	3	218	218	NUM
iiclr-17757	1266	4	.	.	PUNCT
iiclr-17757	1267	1	see	see	VERB
iiclr-17757	1267	2	u.s	u.s	PROPN
iiclr-17757	1267	3	.	.	PROPN
iiclr-17757	1267	4	const	const	PROPN
iiclr-17757	1267	5	.	.	PUNCT
iiclr-17757	1268	1	art	art	NOUN
iiclr-17757	1268	2	.	.	PUNCT
iiclr-17757	1269	1	i	i	PRON
iiclr-17757	1269	2	,	,	PUNCT
iiclr-17757	1269	3	§	§	PROPN
iiclr-17757	1269	4	8	8	NUM
iiclr-17757	1269	5	.	.	PUNCT
iiclr-17757	1270	1	the	the	DET
iiclr-17757	1270	2	commerce	commerce	PROPN
iiclr-17757	1270	3	clause	clause	NOUN
iiclr-17757	1270	4	empowers	empower	VERB
iiclr-17757	1270	5	congress	congress	PROPN
iiclr-17757	1270	6	,	,	PUNCT
iiclr-17757	1270	7	the	the	DET
iiclr-17757	1270	8	legislative	legislative	ADJ
iiclr-17757	1270	9	branch	branch	NOUN
iiclr-17757	1270	10	of	of	ADP
iiclr-17757	1270	11	government	government	NOUN
iiclr-17757	1270	12	,	,	PUNCT
iiclr-17757	1270	13	with	with	ADP
iiclr-17757	1270	14	the	the	DET
iiclr-17757	1270	15	exclusive	exclusive	ADJ
iiclr-17757	1270	16	authority	authority	NOUN
iiclr-17757	1270	17	to	to	PART
iiclr-17757	1270	18	"	"	PUNCT
iiclr-17757	1270	19	regulate	regulate	VERB
iiclr-17757	1270	20	commerce	commerce	NOUN
iiclr-17757	1270	21	with	with	ADP
iiclr-17757	1270	22	foreign	foreign	ADJ
iiclr-17757	1270	23	nations	nation	NOUN
iiclr-17757	1270	24	,	,	PUNCT
iiclr-17757	1270	25	and	and	CCONJ
iiclr-17757	1270	26	among	among	ADP
iiclr-17757	1270	27	the	the	DET
iiclr-17757	1270	28	several	several	ADJ
iiclr-17757	1270	29	states	state	NOUN
iiclr-17757	1270	30	,	,	PUNCT
iiclr-17757	1270	31	and	and	CCONJ
iiclr-17757	1270	32	with	with	ADP
iiclr-17757	1270	33	the	the	DET
iiclr-17757	1270	34	indian	indian	ADJ
iiclr-17757	1270	35	tribes	tribe	NOUN
iiclr-17757	1270	36	.	.	PUNCT
iiclr-17757	1270	37	"	"	PUNCT
iiclr-17757	1271	1	i	i	PRON
iiclr-17757	1271	2	d.	d.	VERB
iiclr-17757	1271	3	at	at	ADP
iiclr-17757	1271	4	cl	cl	NOUN
iiclr-17757	1271	5	.	.	PUNCT
iiclr-17757	1272	1	3	3	X
iiclr-17757	1272	2	.	.	X
iiclr-17757	1272	3	see	see	VERB
iiclr-17757	1272	4	arvo	arvo	PROPN
iiclr-17757	1272	5	van	van	PROPN
iiclr-17757	1272	6	alstyneretal	alstyneretal	PROPN
iiclr-17757	1272	7	.	.	PUNCT
iiclr-17757	1272	8	,	,	PUNCT
iiclr-17757	1272	9	sum	sum	PROPN
iiclr-17757	1272	10	&	&	CCONJ
iiclr-17757	1272	11	substanceofconstrrutionallaw	substanceofconstrrutionallaw	PROPN
iiclr-17757	1272	12	§	§	PROPN
iiclr-17757	1272	13	§	§	PROPN
iiclr-17757	1272	14	5.1000,5.1200	5.1000,5.1200	NUM
iiclr-17757	1272	15	(	(	PUNCT
iiclr-17757	1272	16	4thed	4thed	NUM
iiclr-17757	1272	17	.	.	NOUN
iiclr-17757	1272	18	1986	1986	NUM
iiclr-17757	1272	19	)	)	PUNCT
iiclr-17757	1273	1	[	[	X
iiclr-17757	1273	2	hereinafter	hereinafter	NOUN
iiclr-17757	1273	3	sum	sum	NOUN
iiclr-17757	1273	4	&	&	CCONJ
iiclr-17757	1273	5	substance	substance	NOUN
iiclr-17757	1273	6	]	]	PUNCT
iiclr-17757	1273	7	,	,	PUNCT
iiclr-17757	1273	8	courts	court	NOUN
iiclr-17757	1273	9	have	have	AUX
iiclr-17757	1273	10	interpreted	interpret	VERB
iiclr-17757	1273	11	the	the	DET
iiclr-17757	1273	12	commerce	commerce	NOUN
iiclr-17757	1273	13	clause	clause	NOUN
iiclr-17757	1273	14	as	as	ADP
iiclr-17757	1273	15	a	a	DET
iiclr-17757	1273	16	limitation	limitation	NOUN
iiclr-17757	1273	17	on	on	ADP
iiclr-17757	1273	18	state	state	NOUN
iiclr-17757	1273	19	power	power	NOUN
iiclr-17757	1273	20	.	.	PUNCT
iiclr-17757	1274	1	see	see	VERB
iiclr-17757	1274	2	i	i	PRON
iiclr-17757	1274	3	d.	d.	PROPN
iiclr-17757	1274	4	§	§	PROPN
iiclr-17757	1274	5	5.1210	5.1210	NUM
iiclr-17757	1274	6	.	.	PUNCT
iiclr-17757	1275	1	219	219	NUM
iiclr-17757	1275	2	.	.	PUNCT
iiclr-17757	1276	1	see	see	VERB
iiclr-17757	1276	2	calvin	calvin	PROPN
iiclr-17757	1276	3	r.	r.	PROPN
iiclr-17757	1276	4	massey	massey	PROPN
iiclr-17757	1276	5	,	,	PUNCT
iiclr-17757	1276	6	constitutional	constitutional	ADJ
iiclr-17757	1276	7	law	law	NOUN
iiclr-17757	1276	8	,	,	PUNCT
iiclr-17757	1276	9	147	147	NUM
iiclr-17757	1276	10	(	(	PUNCT
iiclr-17757	1276	11	1997	1997	NUM
iiclr-17757	1276	12	)	)	PUNCT
iiclr-17757	1277	1	[	[	X
iiclr-17757	1277	2	hereinafter	hereinafter	NOUN
iiclr-17757	1277	3	constitutional	constitutional	ADJ
iiclr-17757	1277	4	law	law	NOUN
iiclr-17757	1277	5	]	]	PUNCT
iiclr-17757	1277	6	.	.	PUNCT
iiclr-17757	1278	1	[	[	X
iiclr-17757	1278	2	vol	vol	NOUN
iiclr-17757	1278	3	.	.	PUNCT
iiclr-17757	1279	1	13:1	13:1	NUM
iiclr-17757	1279	2	all	all	PRON
iiclr-17757	1279	3	's	be	AUX
iiclr-17757	1279	4	fair	fair	ADJ
iiclr-17757	1279	5	in	in	ADP
iiclr-17757	1279	6	love	love	NOUN
iiclr-17757	1279	7	,	,	PUNCT
iiclr-17757	1279	8	war	war	NOUN
iiclr-17757	1279	9	,	,	PUNCT
iiclr-17757	1279	10	and	and	CCONJ
iiclr-17757	1279	11	taxes	taxis	NOUN
iiclr-17757	1279	12	privileges	privilege	NOUN
iiclr-17757	1279	13	and	and	CCONJ
iiclr-17757	1279	14	immunities	immunity	NOUN
iiclr-17757	1279	15	clause	clause	NOUN
iiclr-17757	1279	16	prohibits	prohibit	VERB
iiclr-17757	1279	17	a	a	DET
iiclr-17757	1279	18	state	state	NOUN
iiclr-17757	1279	19	's	's	PART
iiclr-17757	1279	20	discrimination	discrimination	NOUN
iiclr-17757	1279	21	of	of	ADP
iiclr-17757	1279	22	nonresidents	nonresident	NOUN
iiclr-17757	1279	23	in	in	ADP
iiclr-17757	1279	24	favor	favor	NOUN
iiclr-17757	1279	25	of	of	ADP
iiclr-17757	1279	26	its	its	PRON
iiclr-17757	1279	27	own	own	ADJ
iiclr-17757	1279	28	citizens	citizen	NOUN
iiclr-17757	1279	29	without	without	ADP
iiclr-17757	1279	30	permitted	permit	VERB
iiclr-17757	1279	31	justification.220	justification.220	ADJ
iiclr-17757	1279	32	impermissible	impermissible	ADJ
iiclr-17757	1279	33	aid	aid	NOUN
iiclr-17757	1279	34	granted	grant	VERB
iiclr-17757	1279	35	by	by	ADP
iiclr-17757	1279	36	the	the	DET
iiclr-17757	1279	37	federal	federal	ADJ
iiclr-17757	1279	38	government	government	NOUN
iiclr-17757	1279	39	to	to	ADP
iiclr-17757	1279	40	states	state	NOUN
iiclr-17757	1279	41	would	would	AUX
iiclr-17757	1279	42	be	be	AUX
iiclr-17757	1279	43	analyzed	analyze	VERB
iiclr-17757	1279	44	under	under	ADP
iiclr-17757	1279	45	the	the	DET
iiclr-17757	1279	46	spending	spending	NOUN
iiclr-17757	1279	47	clause	clause	NOUN
iiclr-17757	1279	48	,	,	PUNCT
iiclr-17757	1279	49	under	under	ADP
iiclr-17757	1279	50	which	which	PRON
iiclr-17757	1279	51	congress	congress	PROPN
iiclr-17757	1279	52	often	often	ADV
iiclr-17757	1279	53	uses	use	VERB
iiclr-17757	1279	54	its	its	PRON
iiclr-17757	1279	55	authority	authority	NOUN
iiclr-17757	1279	56	to	to	PART
iiclr-17757	1279	57	impose	impose	VERB
iiclr-17757	1279	58	conditions	condition	NOUN
iiclr-17757	1279	59	on	on	ADP
iiclr-17757	1279	60	state	state	NOUN
iiclr-17757	1279	61	action.22	action.22	NOUN
iiclr-17757	1279	62	'	'	PUNCT
iiclr-17757	1279	63	however	however	ADV
iiclr-17757	1279	64	,	,	PUNCT
iiclr-17757	1279	65	conditions	condition	NOUN
iiclr-17757	1279	66	on	on	ADP
iiclr-17757	1279	67	spending	spending	NOUN
iiclr-17757	1279	68	must	must	AUX
iiclr-17757	1279	69	meet	meet	VERB
iiclr-17757	1279	70	three	three	NUM
iiclr-17757	1279	71	requirements	requirement	NOUN
iiclr-17757	1279	72	:	:	PUNCT
iiclr-17757	1279	73	they	they	PRON
iiclr-17757	1279	74	must	must	AUX
iiclr-17757	1279	75	be	be	AUX
iiclr-17757	1279	76	in	in	ADP
iiclr-17757	1279	77	pursuit	pursuit	NOUN
iiclr-17757	1279	78	of	of	ADP
iiclr-17757	1279	79	the	the	DET
iiclr-17757	1279	80	"	"	PUNCT
iiclr-17757	1279	81	general	general	ADJ
iiclr-17757	1279	82	welfare	welfare	NOUN
iiclr-17757	1279	83	"	"	PUNCT
iiclr-17757	1279	84	of	of	ADP
iiclr-17757	1279	85	the	the	DET
iiclr-17757	1279	86	united	united	PROPN
iiclr-17757	1279	87	states;222	states;222	PROPN
iiclr-17757	1279	88	unambiguous	unambiguous	ADJ
iiclr-17757	1279	89	,	,	PUNCT
iiclr-17757	1279	90	so	so	SCONJ
iiclr-17757	1279	91	states	state	NOUN
iiclr-17757	1279	92	may	may	AUX
iiclr-17757	1279	93	exercise	exercise	VERB
iiclr-17757	1279	94	their	their	PRON
iiclr-17757	1279	95	choice	choice	NOUN
iiclr-17757	1279	96	knowingly	knowingly	ADV
iiclr-17757	1279	97	;	;	PUNCT
iiclr-17757	1279	98	and	and	CCONJ
iiclr-17757	1279	99	reasonably	reasonably	ADV
iiclr-17757	1279	100	further	far	ADV
iiclr-17757	1279	101	some	some	DET
iiclr-17757	1279	102	national	national	ADJ
iiclr-17757	1279	103	project	project	NOUN
iiclr-17757	1279	104	or	or	CCONJ
iiclr-17757	1279	105	program	program	NOUN
iiclr-17757	1279	106	otherwise	otherwise	ADV
iiclr-17757	1279	107	within	within	ADP
iiclr-17757	1279	108	federal	federal	ADJ
iiclr-17757	1279	109	power.223	power.223	NOUN
iiclr-17757	1279	110	these	these	DET
iiclr-17757	1279	111	limitations	limitation	NOUN
iiclr-17757	1279	112	,	,	PUNCT
iiclr-17757	1279	113	along	along	ADP
iiclr-17757	1279	114	with	with	ADP
iiclr-17757	1279	115	the	the	DET
iiclr-17757	1279	116	fact	fact	NOUN
iiclr-17757	1279	117	that	that	SCONJ
iiclr-17757	1279	118	federal	federal	ADJ
iiclr-17757	1279	119	legislation	legislation	NOUN
iiclr-17757	1279	120	must	must	AUX
iiclr-17757	1279	121	be	be	AUX
iiclr-17757	1279	122	passed	pass	VERB
iiclr-17757	1279	123	by	by	ADP
iiclr-17757	1279	124	a	a	DET
iiclr-17757	1279	125	majority	majority	NOUN
iiclr-17757	1279	126	of	of	ADP
iiclr-17757	1279	127	representatives	representative	NOUN
iiclr-17757	1279	128	from	from	ADP
iiclr-17757	1279	129	all	all	DET
iiclr-17757	1279	130	states	state	NOUN
iiclr-17757	1279	131	,	,	PUNCT
iiclr-17757	1279	132	prevent	prevent	VERB
iiclr-17757	1279	133	the	the	DET
iiclr-17757	1279	134	likelihood	likelihood	NOUN
iiclr-17757	1279	135	that	that	SCONJ
iiclr-17757	1279	136	impermissible	impermissible	ADJ
iiclr-17757	1279	137	,	,	PUNCT
iiclr-17757	1279	138	discriminatory	discriminatory	ADJ
iiclr-17757	1279	139	state	state	NOUN
iiclr-17757	1279	140	aid	aid	NOUN
iiclr-17757	1279	141	that	that	PRON
iiclr-17757	1279	142	does	do	AUX
iiclr-17757	1279	143	not	not	PART
iiclr-17757	1279	144	advance	advance	VERB
iiclr-17757	1279	145	a	a	DET
iiclr-17757	1279	146	generally	generally	ADV
iiclr-17757	1279	147	accepted	accept	VERB
iiclr-17757	1279	148	social	social	ADJ
iiclr-17757	1279	149	policy	policy	NOUN
iiclr-17757	1279	150	will	will	AUX
iiclr-17757	1279	151	be	be	AUX
iiclr-17757	1279	152	given	give	VERB
iiclr-17757	1279	153	.	.	PUNCT
iiclr-17757	1280	1	impermissible	impermissible	ADJ
iiclr-17757	1280	2	aid	aid	NOUN
iiclr-17757	1280	3	provided	provide	VERB
iiclr-17757	1280	4	by	by	ADP
iiclr-17757	1280	5	individual	individual	ADJ
iiclr-17757	1280	6	states	state	NOUN
iiclr-17757	1280	7	would	would	AUX
iiclr-17757	1280	8	be	be	AUX
iiclr-17757	1280	9	challenged	challenge	VERB
iiclr-17757	1280	10	under	under	ADP
iiclr-17757	1280	11	the	the	DET
iiclr-17757	1280	12	commerce	commerce	NOUN
iiclr-17757	1280	13	clause	clause	NOUN
iiclr-17757	1280	14	or	or	CCONJ
iiclr-17757	1280	15	the	the	DET
iiclr-17757	1280	16	privileges	privilege	NOUN
iiclr-17757	1280	17	and	and	CCONJ
iiclr-17757	1280	18	immunities	immunity	NOUN
iiclr-17757	1280	19	clause	clause	NOUN
iiclr-17757	1280	20	.	.	PUNCT
iiclr-17757	1281	1	under	under	ADP
iiclr-17757	1281	2	the	the	DET
iiclr-17757	1281	3	commerce	commerce	NOUN
iiclr-17757	1281	4	clause	clause	NOUN
iiclr-17757	1281	5	,	,	PUNCT
iiclr-17757	1281	6	all	all	DET
iiclr-17757	1281	7	state	state	NOUN
iiclr-17757	1281	8	laws	law	NOUN
iiclr-17757	1281	9	affecting	affect	VERB
iiclr-17757	1281	10	trade	trade	NOUN
iiclr-17757	1281	11	that	that	PRON
iiclr-17757	1281	12	do	do	AUX
iiclr-17757	1281	13	not	not	PART
iiclr-17757	1281	14	conflict	conflict	VERB
iiclr-17757	1281	15	with	with	ADP
iiclr-17757	1281	16	federal	federal	ADJ
iiclr-17757	1281	17	laws	law	NOUN
iiclr-17757	1281	18	must	must	AUX
iiclr-17757	1281	19	be	be	AUX
iiclr-17757	1281	20	rationally	rationally	ADV
iiclr-17757	1281	21	related	relate	VERB
iiclr-17757	1281	22	to	to	ADP
iiclr-17757	1281	23	a	a	DET
iiclr-17757	1281	24	legitimate	legitimate	ADJ
iiclr-17757	1281	25	state	state	NOUN
iiclr-17757	1281	26	purpose.22	purpose.22	NOUN
iiclr-17757	1281	27	"	"	PUNCT
iiclr-17757	1281	28	state	state	NOUN
iiclr-17757	1281	29	laws	law	NOUN
iiclr-17757	1281	30	that	that	PRON
iiclr-17757	1281	31	promote	promote	VERB
iiclr-17757	1281	32	local	local	ADJ
iiclr-17757	1281	33	commercial	commercial	ADJ
iiclr-17757	1281	34	purposes	purpose	NOUN
iiclr-17757	1281	35	tend	tend	VERB
iiclr-17757	1281	36	to	to	PART
iiclr-17757	1281	37	violate	violate	VERB
iiclr-17757	1281	38	free	free	ADJ
iiclr-17757	1281	39	trade	trade	NOUN
iiclr-17757	1281	40	and	and	CCONJ
iiclr-17757	1281	41	are	be	AUX
iiclr-17757	1281	42	impermissible	impermissible	ADJ
iiclr-17757	1281	43	.	.	PUNCT
iiclr-17757	1282	1	regulations	regulation	NOUN
iiclr-17757	1282	2	advancing	advance	VERB
iiclr-17757	1282	3	local	local	ADJ
iiclr-17757	1282	4	health	health	NOUN
iiclr-17757	1282	5	,	,	PUNCT
iiclr-17757	1282	6	safety	safety	NOUN
iiclr-17757	1282	7	,	,	PUNCT
iiclr-17757	1282	8	and	and	CCONJ
iiclr-17757	1282	9	welfare	welfare	NOUN
iiclr-17757	1282	10	tend	tend	VERB
iiclr-17757	1282	11	not	not	PART
iiclr-17757	1282	12	to	to	PART
iiclr-17757	1282	13	violate	violate	VERB
iiclr-17757	1282	14	free	free	ADJ
iiclr-17757	1282	15	trade	trade	NOUN
iiclr-17757	1282	16	and	and	CCONJ
iiclr-17757	1282	17	are	be	AUX
iiclr-17757	1282	18	therefore	therefore	ADV
iiclr-17757	1282	19	permissible	permissible	ADJ
iiclr-17757	1282	20	.	.	PUNCT
iiclr-17757	1283	1	225	225	NUM
iiclr-17757	1283	2	in	in	ADP
iiclr-17757	1283	3	addition	addition	NOUN
iiclr-17757	1283	4	,	,	PUNCT
iiclr-17757	1283	5	courts	court	NOUN
iiclr-17757	1283	6	220	220	NUM
iiclr-17757	1283	7	.	.	PUNCT
iiclr-17757	1284	1	see	see	VERB
iiclr-17757	1284	2	u.s	u.s	PROPN
iiclr-17757	1284	3	.	.	PROPN
iiclr-17757	1284	4	const	const	PROPN
iiclr-17757	1284	5	.	.	PUNCT
iiclr-17757	1285	1	art	art	NOUN
iiclr-17757	1285	2	.	.	PUNCT
iiclr-17757	1286	1	iv	iv	X
iiclr-17757	1286	2	,	,	PUNCT
iiclr-17757	1286	3	§	§	PROPN
iiclr-17757	1286	4	2	2	NUM
iiclr-17757	1286	5	,	,	PUNCT
iiclr-17757	1286	6	cl	cl	NOUN
iiclr-17757	1286	7	.	.	NOUN
iiclr-17757	1286	8	1	1	NUM
iiclr-17757	1286	9	.	.	PUNCT
iiclr-17757	1287	1	the	the	DET
iiclr-17757	1287	2	privileges	privilege	NOUN
iiclr-17757	1287	3	and	and	CCONJ
iiclr-17757	1287	4	immunities	immunity	NOUN
iiclr-17757	1287	5	clause	clause	NOUN
iiclr-17757	1287	6	provides	provide	VERB
iiclr-17757	1287	7	:	:	PUNCT
iiclr-17757	1287	8	"	"	PUNCT
iiclr-17757	1287	9	the	the	DET
iiclr-17757	1287	10	citizens	citizen	NOUN
iiclr-17757	1287	11	of	of	ADP
iiclr-17757	1287	12	each	each	DET
iiclr-17757	1287	13	state	state	NOUN
iiclr-17757	1287	14	shall	shall	AUX
iiclr-17757	1287	15	be	be	AUX
iiclr-17757	1287	16	entitled	entitle	VERB
iiclr-17757	1287	17	to	to	ADP
iiclr-17757	1287	18	all	all	DET
iiclr-17757	1287	19	privileges	privilege	NOUN
iiclr-17757	1287	20	and	and	CCONJ
iiclr-17757	1287	21	immunities	immunity	NOUN
iiclr-17757	1287	22	of	of	ADP
iiclr-17757	1287	23	citizens	citizen	NOUN
iiclr-17757	1287	24	in	in	ADP
iiclr-17757	1287	25	the	the	DET
iiclr-17757	1287	26	several	several	ADJ
iiclr-17757	1287	27	states	state	NOUN
iiclr-17757	1287	28	.	.	PUNCT
iiclr-17757	1287	29	"	"	PUNCT
iiclr-17757	1288	1	i	i	PRON
iiclr-17757	1288	2	d.	d.	PROPN
iiclr-17757	1288	3	note	note	VERB
iiclr-17757	1288	4	that	that	SCONJ
iiclr-17757	1288	5	this	this	DET
iiclr-17757	1288	6	clause	clause	NOUN
iiclr-17757	1288	7	only	only	ADV
iiclr-17757	1288	8	applies	apply	VERB
iiclr-17757	1288	9	to	to	ADP
iiclr-17757	1288	10	natural	natural	ADJ
iiclr-17757	1288	11	persons	person	NOUN
iiclr-17757	1288	12	,	,	PUNCT
iiclr-17757	1288	13	not	not	PART
iiclr-17757	1288	14	business	business	NOUN
iiclr-17757	1288	15	entities	entity	NOUN
iiclr-17757	1288	16	.	.	PUNCT
iiclr-17757	1289	1	see	see	VERB
iiclr-17757	1289	2	van	van	PROPN
iiclr-17757	1289	3	alstyne	alstyne	PROPN
iiclr-17757	1289	4	,	,	PUNCT
iiclr-17757	1289	5	supra	supra	PROPN
iiclr-17757	1289	6	note	note	NOUN
iiclr-17757	1289	7	218	218	NUM
iiclr-17757	1289	8	,	,	PUNCT
iiclr-17757	1289	9	§	§	PROPN
iiclr-17757	1289	10	6.4200	6.4200	NUM
iiclr-17757	1289	11	(	(	PUNCT
iiclr-17757	1289	12	citing	cite	VERB
iiclr-17757	1289	13	paul	paul	PROPN
iiclr-17757	1289	14	v.	v.	PROPN
iiclr-17757	1289	15	virginia	virginia	PROPN
iiclr-17757	1289	16	,	,	PUNCT
iiclr-17757	1289	17	148	148	NUM
iiclr-17757	1289	18	u.s	u.s	PROPN
iiclr-17757	1289	19	.	.	PROPN
iiclr-17757	1289	20	107	107	NUM
iiclr-17757	1289	21	(	(	PUNCT
iiclr-17757	1289	22	1869	1869	NUM
iiclr-17757	1289	23	)	)	PUNCT
iiclr-17757	1289	24	)	)	PUNCT
iiclr-17757	1289	25	.	.	PUNCT
iiclr-17757	1290	1	although	although	SCONJ
iiclr-17757	1290	2	not	not	PART
iiclr-17757	1290	3	related	relate	VERB
iiclr-17757	1290	4	to	to	ADP
iiclr-17757	1290	5	market	market	NOUN
iiclr-17757	1290	6	participation	participation	NOUN
iiclr-17757	1290	7	,	,	PUNCT
iiclr-17757	1290	8	a	a	DET
iiclr-17757	1290	9	state	state	NOUN
iiclr-17757	1290	10	may	may	AUX
iiclr-17757	1290	11	restrict	restrict	VERB
iiclr-17757	1290	12	privileges	privilege	NOUN
iiclr-17757	1290	13	such	such	ADJ
iiclr-17757	1290	14	as	as	ADP
iiclr-17757	1290	15	voting	vote	VERB
iiclr-17757	1290	16	in	in	ADP
iiclr-17757	1290	17	local	local	ADJ
iiclr-17757	1290	18	elections	election	NOUN
iiclr-17757	1290	19	to	to	ADP
iiclr-17757	1290	20	its	its	PRON
iiclr-17757	1290	21	citizens	citizen	NOUN
iiclr-17757	1290	22	.	.	PUNCT
iiclr-17757	1291	1	see	see	VERB
iiclr-17757	1291	2	i	i	PRON
iiclr-17757	1291	3	d.	d.	PROPN
iiclr-17757	1291	4	§	§	PROPN
iiclr-17757	1291	5	6.4210	6.4210	NUM
iiclr-17757	1291	6	(	(	PUNCT
iiclr-17757	1291	7	citing	cite	VERB
iiclr-17757	1291	8	martinez	martinez	PROPN
iiclr-17757	1291	9	v.	v.	ADP
iiclr-17757	1291	10	bynum	bynum	PROPN
iiclr-17757	1291	11	,	,	PUNCT
iiclr-17757	1291	12	461	461	NUM
iiclr-17757	1291	13	u.s	u.s	PROPN
iiclr-17757	1291	14	.	.	PROPN
iiclr-17757	1291	15	321	321	NUM
iiclr-17757	1291	16	(	(	PUNCT
iiclr-17757	1291	17	1983	1983	NUM
iiclr-17757	1291	18	)	)	PUNCT
iiclr-17757	1291	19	)	)	PUNCT
iiclr-17757	1291	20	.	.	PUNCT
iiclr-17757	1292	1	221	221	NUM
iiclr-17757	1292	2	.	.	PUNCT
iiclr-17757	1293	1	see	see	VERB
iiclr-17757	1293	2	,	,	PUNCT
iiclr-17757	1293	3	e.g.	e.g.	ADV
iiclr-17757	1293	4	,	,	PUNCT
iiclr-17757	1293	5	united	united	PROPN
iiclr-17757	1293	6	states	states	PROPN
iiclr-17757	1293	7	v.	v.	ADP
iiclr-17757	1293	8	butler	butler	PROPN
iiclr-17757	1293	9	,	,	PUNCT
iiclr-17757	1293	10	291	291	NUM
iiclr-17757	1293	11	u.s	u.s	PROPN
iiclr-17757	1293	12	.	.	PROPN
iiclr-17757	1293	13	1	1	NUM
iiclr-17757	1293	14	,	,	PUNCT
iiclr-17757	1293	15	68	68	NUM
iiclr-17757	1293	16	(	(	PUNCT
iiclr-17757	1293	17	1936	1936	NUM
iiclr-17757	1293	18	)	)	PUNCT
iiclr-17757	1293	19	(	(	PUNCT
iiclr-17757	1293	20	congress	congress	PROPN
iiclr-17757	1293	21	's	's	PART
iiclr-17757	1293	22	attempt	attempt	NOUN
iiclr-17757	1293	23	to	to	PART
iiclr-17757	1293	24	raise	raise	VERB
iiclr-17757	1293	25	farm	farm	NOUN
iiclr-17757	1293	26	prices	price	NOUN
iiclr-17757	1293	27	by	by	ADP
iiclr-17757	1293	28	limiting	limit	VERB
iiclr-17757	1293	29	production	production	NOUN
iiclr-17757	1293	30	under	under	ADP
iiclr-17757	1293	31	the	the	DET
iiclr-17757	1293	32	agriculture	agriculture	NOUN
iiclr-17757	1293	33	adjustment	adjustment	NOUN
iiclr-17757	1293	34	act	act	NOUN
iiclr-17757	1293	35	was	be	AUX
iiclr-17757	1293	36	beyond	beyond	ADP
iiclr-17757	1293	37	its	its	PRON
iiclr-17757	1293	38	spending	spending	NOUN
iiclr-17757	1293	39	power	power	NOUN
iiclr-17757	1293	40	because	because	SCONJ
iiclr-17757	1293	41	it	it	PRON
iiclr-17757	1293	42	was	be	AUX
iiclr-17757	1293	43	regulating	regulate	VERB
iiclr-17757	1293	44	,	,	PUNCT
iiclr-17757	1293	45	rather	rather	ADV
iiclr-17757	1293	46	than	than	ADP
iiclr-17757	1293	47	spending	spend	VERB
iiclr-17757	1293	48	,	,	PUNCT
iiclr-17757	1293	49	for	for	ADP
iiclr-17757	1293	50	the	the	DET
iiclr-17757	1293	51	general	general	ADJ
iiclr-17757	1293	52	welfare	welfare	NOUN
iiclr-17757	1293	53	)	)	PUNCT
iiclr-17757	1293	54	;	;	PUNCT
iiclr-17757	1293	55	steward	steward	PROPN
iiclr-17757	1293	56	mach	mach	PROPN
iiclr-17757	1293	57	.	.	PUNCT
iiclr-17757	1293	58	co.	co.	PROPN
iiclr-17757	1294	1	v.	v.	ADP
iiclr-17757	1294	2	davis	davis	PROPN
iiclr-17757	1294	3	,	,	PUNCT
iiclr-17757	1294	4	301	301	NUM
iiclr-17757	1294	5	u.s	u.s	PROPN
iiclr-17757	1294	6	.	.	PROPN
iiclr-17757	1294	7	548	548	NUM
iiclr-17757	1294	8	,	,	PUNCT
iiclr-17757	1294	9	598	598	NUM
iiclr-17757	1294	10	(	(	PUNCT
iiclr-17757	1294	11	1937	1937	NUM
iiclr-17757	1294	12	)	)	PUNCT
iiclr-17757	1294	13	(	(	PUNCT
iiclr-17757	1294	14	conditioning	condition	VERB
iiclr-17757	1294	15	a	a	DET
iiclr-17757	1294	16	state	state	NOUN
iiclr-17757	1294	17	's	's	PART
iiclr-17757	1294	18	receipt	receipt	NOUN
iiclr-17757	1294	19	of	of	ADP
iiclr-17757	1294	20	a	a	DET
iiclr-17757	1294	21	payroll	payroll	NOUN
iiclr-17757	1294	22	tax	tax	NOUN
iiclr-17757	1294	23	credit	credit	NOUN
iiclr-17757	1294	24	on	on	ADP
iiclr-17757	1294	25	a	a	DET
iiclr-17757	1294	26	state	state	NOUN
iiclr-17757	1294	27	's	's	PART
iiclr-17757	1294	28	compliance	compliance	NOUN
iiclr-17757	1294	29	with	with	ADP
iiclr-17757	1294	30	minimum	minimum	ADJ
iiclr-17757	1294	31	funding	funding	NOUN
iiclr-17757	1294	32	requirements	requirement	NOUN
iiclr-17757	1294	33	is	be	AUX
iiclr-17757	1294	34	valid	valid	ADJ
iiclr-17757	1294	35	under	under	ADP
iiclr-17757	1294	36	spending	spend	VERB
iiclr-17757	1294	37	clause	clause	NOUN
iiclr-17757	1294	38	)	)	PUNCT
iiclr-17757	1294	39	;	;	PUNCT
iiclr-17757	1294	40	south	south	PROPN
iiclr-17757	1294	41	dakota	dakota	PROPN
iiclr-17757	1294	42	v.	v.	CCONJ
iiclr-17757	1294	43	dole	dole	PROPN
iiclr-17757	1294	44	,	,	PUNCT
iiclr-17757	1294	45	483	483	NUM
iiclr-17757	1294	46	u.s	u.s	PROPN
iiclr-17757	1294	47	.	.	PROPN
iiclr-17757	1294	48	203	203	NUM
iiclr-17757	1294	49	(	(	PUNCT
iiclr-17757	1294	50	1987	1987	NUM
iiclr-17757	1294	51	)	)	PUNCT
iiclr-17757	1294	52	(	(	PUNCT
iiclr-17757	1294	53	holding	hold	VERB
iiclr-17757	1294	54	withholding	withhold	VERB
iiclr-17757	1294	55	federal	federal	ADJ
iiclr-17757	1294	56	highway	highway	NOUN
iiclr-17757	1294	57	funds	fund	NOUN
iiclr-17757	1294	58	otherwise	otherwise	ADV
iiclr-17757	1294	59	due	due	ADJ
iiclr-17757	1294	60	under	under	ADP
iiclr-17757	1294	61	other	other	ADJ
iiclr-17757	1294	62	federal	federal	ADJ
iiclr-17757	1294	63	laws	law	NOUN
iiclr-17757	1294	64	from	from	ADP
iiclr-17757	1294	65	any	any	DET
iiclr-17757	1294	66	state	state	NOUN
iiclr-17757	1294	67	permitting	permit	VERB
iiclr-17757	1294	68	persons	person	NOUN
iiclr-17757	1294	69	under	under	ADP
iiclr-17757	1294	70	age	age	NOUN
iiclr-17757	1294	71	twenty	twenty	NUM
iiclr-17757	1294	72	-	-	PUNCT
iiclr-17757	1294	73	one	one	NUM
iiclr-17757	1294	74	years	year	NOUN
iiclr-17757	1294	75	from	from	ADP
iiclr-17757	1294	76	buying	buy	VERB
iiclr-17757	1294	77	or	or	CCONJ
iiclr-17757	1294	78	possessing	possess	VERB
iiclr-17757	1294	79	alcoholic	alcoholic	ADJ
iiclr-17757	1294	80	beverages	beverage	NOUN
iiclr-17757	1294	81	was	be	AUX
iiclr-17757	1294	82	a	a	DET
iiclr-17757	1294	83	valid	valid	ADJ
iiclr-17757	1294	84	exercise	exercise	NOUN
iiclr-17757	1294	85	of	of	ADP
iiclr-17757	1294	86	congress	congress	PROPN
iiclr-17757	1294	87	'	'	PART
iiclr-17757	1294	88	spending	spending	NOUN
iiclr-17757	1294	89	power	power	NOUN
iiclr-17757	1294	90	)	)	PUNCT
iiclr-17757	1294	91	.	.	PUNCT
iiclr-17757	1295	1	222	222	X
iiclr-17757	1295	2	.	.	PUNCT
iiclr-17757	1296	1	see	see	VERB
iiclr-17757	1296	2	massey	massey	PROPN
iiclr-17757	1296	3	,	,	PUNCT
iiclr-17757	1296	4	supra	supra	PROPN
iiclr-17757	1296	5	note219	note219	PROPN
iiclr-17757	1296	6	,	,	PUNCT
iiclr-17757	1296	7	at	at	ADP
iiclr-17757	1296	8	129	129	NUM
iiclr-17757	1296	9	(	(	PUNCT
iiclr-17757	1296	10	citing	cite	VERB
iiclr-17757	1296	11	south	south	ADJ
iiclr-17757	1296	12	dakota	dakota	PROPN
iiclr-17757	1296	13	v.	v.	CCONJ
iiclr-17757	1296	14	dole	dole	PROPN
iiclr-17757	1296	15	,	,	PUNCT
iiclr-17757	1296	16	483	483	NUM
iiclr-17757	1296	17	u.s	u.s	PROPN
iiclr-17757	1296	18	.	.	PROPN
iiclr-17757	1296	19	203,206	203,206	NUM
iiclr-17757	1296	20	(	(	PUNCT
iiclr-17757	1296	21	1987	1987	NUM
iiclr-17757	1296	22	)	)	PUNCT
iiclr-17757	1296	23	)	)	PUNCT
iiclr-17757	1296	24	.	.	PUNCT
iiclr-17757	1297	1	the	the	DET
iiclr-17757	1297	2	limitation	limitation	NOUN
iiclr-17757	1297	3	that	that	PRON
iiclr-17757	1297	4	conditions	condition	NOUN
iiclr-17757	1297	5	on	on	ADP
iiclr-17757	1297	6	federal	federal	ADJ
iiclr-17757	1297	7	spending	spending	NOUN
iiclr-17757	1297	8	must	must	AUX
iiclr-17757	1297	9	be	be	AUX
iiclr-17757	1297	10	in	in	ADP
iiclr-17757	1297	11	pursuit	pursuit	NOUN
iiclr-17757	1297	12	of	of	ADP
iiclr-17757	1297	13	general	general	ADJ
iiclr-17757	1297	14	welfare	welfare	NOUN
iiclr-17757	1297	15	is	be	AUX
iiclr-17757	1297	16	not	not	PART
iiclr-17757	1297	17	meaningful	meaningful	ADJ
iiclr-17757	1297	18	because	because	SCONJ
iiclr-17757	1297	19	courts	court	NOUN
iiclr-17757	1297	20	"	"	PUNCT
iiclr-17757	1297	21	defer	defer	VERB
iiclr-17757	1297	22	substantially	substantially	ADV
iiclr-17757	1297	23	to	to	ADP
iiclr-17757	1297	24	the	the	DET
iiclr-17757	1297	25	judgment	judgment	NOUN
iiclr-17757	1297	26	of	of	ADP
iiclr-17757	1297	27	congress	congress	PROPN
iiclr-17757	1297	28	.	.	PUNCT
iiclr-17757	1297	29	"	"	PUNCT
iiclr-17757	1298	1	i	i	PRON
iiclr-17757	1298	2	d.	d.	PROPN
iiclr-17757	1298	3	223	223	NUM
iiclr-17757	1298	4	.	.	PUNCT
iiclr-17757	1299	1	see	see	VERB
iiclr-17757	1299	2	i	i	PRON
iiclr-17757	1299	3	d.	d.	PROPN
iiclr-17757	1299	4	this	this	DET
iiclr-17757	1299	5	spending	spending	NOUN
iiclr-17757	1299	6	can	can	AUX
iiclr-17757	1299	7	be	be	AUX
iiclr-17757	1299	8	for	for	ADP
iiclr-17757	1299	9	any	any	DET
iiclr-17757	1299	10	purpose	purpose	NOUN
iiclr-17757	1299	11	necessary	necessary	ADJ
iiclr-17757	1299	12	or	or	CCONJ
iiclr-17757	1299	13	proper	proper	ADJ
iiclr-17757	1299	14	to	to	PART
iiclr-17757	1299	15	benefit	benefit	VERB
iiclr-17757	1299	16	the	the	DET
iiclr-17757	1299	17	general	general	ADJ
iiclr-17757	1299	18	public	public	NOUN
iiclr-17757	1299	19	;	;	PUNCT
iiclr-17757	1299	20	it	it	PRON
iiclr-17757	1299	21	is	be	AUX
iiclr-17757	1299	22	not	not	PART
iiclr-17757	1299	23	restricted	restrict	VERB
iiclr-17757	1299	24	to	to	PART
iiclr-17757	1299	25	effectuate	effectuate	VERB
iiclr-17757	1299	26	an	an	DET
iiclr-17757	1299	27	enumerated	enumerate	VERB
iiclr-17757	1299	28	power	power	NOUN
iiclr-17757	1299	29	of	of	ADP
iiclr-17757	1299	30	the	the	DET
iiclr-17757	1299	31	federal	federal	ADJ
iiclr-17757	1299	32	government	government	NOUN
iiclr-17757	1299	33	.	.	PUNCT
iiclr-17757	1300	1	see	see	VERB
iiclr-17757	1300	2	i	i	PRON
iiclr-17757	1300	3	d.	d.	PROPN
iiclr-17757	1300	4	at	at	ADP
iiclr-17757	1300	5	127	127	NUM
iiclr-17757	1300	6	(	(	PUNCT
iiclr-17757	1300	7	citing	cite	VERB
iiclr-17757	1300	8	united	united	PROPN
iiclr-17757	1300	9	states	states	PROPN
iiclr-17757	1300	10	v.	v.	ADP
iiclr-17757	1300	11	butler	butler	PROPN
iiclr-17757	1300	12	,	,	PUNCT
iiclr-17757	1300	13	291	291	NUM
iiclr-17757	1300	14	u.s	u.s	PROPN
iiclr-17757	1300	15	.	.	PROPN
iiclr-17757	1300	16	1	1	NUM
iiclr-17757	1300	17	(	(	PUNCT
iiclr-17757	1300	18	1936	1936	NUM
iiclr-17757	1300	19	)	)	PUNCT
iiclr-17757	1300	20	)	)	PUNCT
iiclr-17757	1300	21	.	.	PUNCT
iiclr-17757	1301	1	224	224	NUM
iiclr-17757	1301	2	.	.	PUNCT
iiclr-17757	1302	1	see	see	VERB
iiclr-17757	1302	2	i	i	PRON
iiclr-17757	1302	3	d.	d.	PROPN
iiclr-17757	1302	4	at	at	ADP
iiclr-17757	1302	5	147	147	NUM
iiclr-17757	1302	6	.	.	PUNCT
iiclr-17757	1303	1	economic	economic	ADJ
iiclr-17757	1303	2	protection	protection	NOUN
iiclr-17757	1303	3	,	,	PUNCT
iiclr-17757	1303	4	alone	alone	ADV
iiclr-17757	1303	5	,	,	PUNCT
iiclr-17757	1303	6	is	be	AUX
iiclr-17757	1303	7	not	not	PART
iiclr-17757	1303	8	a	a	DET
iiclr-17757	1303	9	sufficiently	sufficiently	ADV
iiclr-17757	1303	10	legitimate	legitimate	ADJ
iiclr-17757	1303	11	state	state	NOUN
iiclr-17757	1303	12	purpose	purpose	NOUN
iiclr-17757	1303	13	.	.	PUNCT
iiclr-17757	1304	1	see	see	VERB
iiclr-17757	1304	2	i	i	PRON
iiclr-17757	1304	3	d.	d.	PROPN
iiclr-17757	1304	4	225	225	NUM
iiclr-17757	1304	5	.	.	PUNCT
iiclr-17757	1305	1	see	see	VERB
iiclr-17757	1305	2	van	van	PROPN
iiclr-17757	1305	3	alstyne	alstyne	PROPN
iiclr-17757	1305	4	,	,	PUNCT
iiclr-17757	1305	5	supra	supra	PROPN
iiclr-17757	1305	6	note	note	NOUN
iiclr-17757	1305	7	218	218	NUM
iiclr-17757	1305	8	,	,	PUNCT
iiclr-17757	1305	9	§	§	PROPN
iiclr-17757	1305	10	5.1330	5.1330	NUM
iiclr-17757	1305	11	(	(	PUNCT
iiclr-17757	1305	12	citing	cite	VERB
iiclr-17757	1305	13	gibbons	gibbon	NOUN
iiclr-17757	1305	14	v.	v.	ADP
iiclr-17757	1305	15	ogdon	ogdon	PROPN
iiclr-17757	1305	16	,	,	PUNCT
iiclr-17757	1305	17	22	22	NUM
iiclr-17757	1305	18	u.s	u.s	PROPN
iiclr-17757	1305	19	.	.	PROPN
iiclr-17757	1305	20	1	1	NUM
iiclr-17757	1305	21	(	(	PUNCT
iiclr-17757	1305	22	1824	1824	NUM
iiclr-17757	1305	23	)	)	PUNCT
iiclr-17757	1305	24	(	(	PUNCT
iiclr-17757	1305	25	distinguishing	distinguish	VERB
iiclr-17757	1305	26	a	a	DET
iiclr-17757	1305	27	state	state	NOUN
iiclr-17757	1305	28	's	's	PART
iiclr-17757	1305	29	police	police	NOUN
iiclr-17757	1305	30	power	power	NOUN
iiclr-17757	1305	31	from	from	ADP
iiclr-17757	1305	32	congress	congress	PROPN
iiclr-17757	1305	33	's	's	PART
iiclr-17757	1305	34	authority	authority	NOUN
iiclr-17757	1305	35	to	to	PART
iiclr-17757	1305	36	regulate	regulate	VERB
iiclr-17757	1305	37	commerce	commerce	NOUN
iiclr-17757	1305	38	)	)	PUNCT
iiclr-17757	1305	39	and	and	CCONJ
iiclr-17757	1305	40	willson	willson	PROPN
iiclr-17757	1305	41	v.	v.	CCONJ
iiclr-17757	1305	42	black	black	ADJ
iiclr-17757	1305	43	-	-	PUNCT
iiclr-17757	1305	44	bird	bird	NOUN
iiclr-17757	1305	45	creek	creek	PROPN
iiclr-17757	1305	46	marsh	marsh	PROPN
iiclr-17757	1305	47	co.	co.	PROPN
iiclr-17757	1305	48	,	,	PUNCT
iiclr-17757	1305	49	27	27	NUM
iiclr-17757	1305	50	u.s	u.s	PROPN
iiclr-17757	1305	51	.	.	PROPN
iiclr-17757	1305	52	245	245	NUM
iiclr-17757	1305	53	,	,	PUNCT
iiclr-17757	1305	54	249	249	NUM
iiclr-17757	1305	55	(	(	PUNCT
iiclr-17757	1305	56	1829	1829	NUM
iiclr-17757	1305	57	)	)	PUNCT
iiclr-17757	1305	58	(	(	PUNCT
iiclr-17757	1305	59	noting	note	VERB
iiclr-17757	1305	60	that	that	SCONJ
iiclr-17757	1305	61	state	state	NOUN
iiclr-17757	1305	62	restrictions	restriction	NOUN
iiclr-17757	1305	63	to	to	PART
iiclr-17757	1305	64	protect	protect	VERB
iiclr-17757	1305	65	health	health	NOUN
iiclr-17757	1305	66	and	and	CCONJ
iiclr-17757	1305	67	safety	safety	NOUN
iiclr-17757	1305	68	are	be	AUX
iiclr-17757	1305	69	within	within	ADP
iiclr-17757	1305	70	the	the	DET
iiclr-17757	1305	71	power	power	NOUN
iiclr-17757	1305	72	of	of	ADP
iiclr-17757	1305	73	the	the	DET
iiclr-17757	1305	74	states	state	NOUN
iiclr-17757	1305	75	,	,	PUNCT
iiclr-17757	1305	76	provided	provide	VERB
iiclr-17757	1305	77	that	that	SCONJ
iiclr-17757	1305	78	they	they	PRON
iiclr-17757	1305	79	do	do	AUX
iiclr-17757	1305	80	not	not	PART
iiclr-17757	1305	81	interfere	interfere	VERB
iiclr-17757	1305	82	with	with	ADP
iiclr-17757	1305	83	the	the	DET
iiclr-17757	1305	84	powers	power	NOUN
iiclr-17757	1305	85	of	of	ADP
iiclr-17757	1305	86	the	the	DET
iiclr-17757	1305	87	general	general	ADJ
iiclr-17757	1305	88	government	government	NOUN
iiclr-17757	1305	89	)	)	PUNCT
iiclr-17757	1305	90	)	)	PUNCT
iiclr-17757	1305	91	.	.	PUNCT
iiclr-17757	1306	1	2002	2002	NUM
iiclr-17757	1306	2	]	]	X
iiclr-17757	1306	3	ind	ind	NOUN
iiclr-17757	1306	4	.	.	PUNCT
iiclr-17757	1307	1	int'l	int'l	PROPN
iiclr-17757	1307	2	&	&	CCONJ
iiclr-17757	1307	3	comp	comp	PROPN
iiclr-17757	1307	4	.	.	PUNCT
iiclr-17757	1308	1	l.	l.	PROPN
iiclr-17757	1308	2	rev	rev	PROPN
iiclr-17757	1308	3	.	.	PROPN
iiclr-17757	1309	1	may	may	AUX
iiclr-17757	1309	2	review	review	VERB
iiclr-17757	1309	3	the	the	DET
iiclr-17757	1309	4	practical	practical	ADJ
iiclr-17757	1309	5	effect	effect	NOUN
iiclr-17757	1309	6	of	of	ADP
iiclr-17757	1309	7	the	the	DET
iiclr-17757	1309	8	state	state	NOUN
iiclr-17757	1309	9	regulation	regulation	NOUN
iiclr-17757	1309	10	being	be	AUX
iiclr-17757	1309	11	challenged	challenge	VERB
iiclr-17757	1309	12	;	;	PUNCT
iiclr-17757	1309	13	if	if	SCONJ
iiclr-17757	1309	14	it	it	PRON
iiclr-17757	1309	15	discriminates	discriminate	VERB
iiclr-17757	1309	16	against	against	ADP
iiclr-17757	1309	17	or	or	CCONJ
iiclr-17757	1309	18	imposes	impose	VERB
iiclr-17757	1309	19	an	an	DET
iiclr-17757	1309	20	undue	undue	ADJ
iiclr-17757	1309	21	burden	burden	NOUN
iiclr-17757	1309	22	upon	upon	SCONJ
iiclr-17757	1309	23	commerce	commerce	NOUN
iiclr-17757	1309	24	,	,	PUNCT
iiclr-17757	1309	25	then	then	ADV
iiclr-17757	1309	26	it	it	PRON
iiclr-17757	1309	27	is	be	AUX
iiclr-17757	1309	28	not	not	PART
iiclr-17757	1309	29	permitted.226	permitted.226	VERB
iiclr-17757	1309	30	the	the	DET
iiclr-17757	1309	31	purpose	purpose	NOUN
iiclr-17757	1309	32	behind	behind	ADP
iiclr-17757	1309	33	analyzing	analyze	VERB
iiclr-17757	1309	34	state	state	NOUN
iiclr-17757	1309	35	legislation	legislation	NOUN
iiclr-17757	1309	36	under	under	ADP
iiclr-17757	1309	37	the	the	DET
iiclr-17757	1309	38	commerce	commerce	NOUN
iiclr-17757	1309	39	clause	clause	NOUN
iiclr-17757	1309	40	in	in	ADP
iiclr-17757	1309	41	this	this	DET
iiclr-17757	1309	42	manner	manner	NOUN
iiclr-17757	1309	43	has	have	AUX
iiclr-17757	1309	44	been	be	AUX
iiclr-17757	1309	45	summarized	summarize	VERB
iiclr-17757	1309	46	as	as	SCONJ
iiclr-17757	1309	47	follows	follow	VERB
iiclr-17757	1309	48	:	:	PUNCT
iiclr-17757	1309	49	our	our	PRON
iiclr-17757	1309	50	system	system	NOUN
iiclr-17757	1309	51	,	,	PUNCT
iiclr-17757	1309	52	fostered	foster	VERB
iiclr-17757	1309	53	by	by	ADP
iiclr-17757	1309	54	the	the	DET
iiclr-17757	1309	55	commerce	commerce	NOUN
iiclr-17757	1309	56	clause	clause	NOUN
iiclr-17757	1309	57	,	,	PUNCT
iiclr-17757	1309	58	is	be	AUX
iiclr-17757	1309	59	that	that	SCONJ
iiclr-17757	1309	60	every	every	DET
iiclr-17757	1309	61	farmer	farmer	NOUN
iiclr-17757	1309	62	and	and	CCONJ
iiclr-17757	1309	63	every	every	DET
iiclr-17757	1309	64	craftsman	craftsman	NOUN
iiclr-17757	1309	65	shall	shall	AUX
iiclr-17757	1309	66	be	be	AUX
iiclr-17757	1309	67	encouraged	encourage	VERB
iiclr-17757	1309	68	to	to	PART
iiclr-17757	1309	69	produce	produce	VERB
iiclr-17757	1309	70	by	by	ADP
iiclr-17757	1309	71	the	the	DET
iiclr-17757	1309	72	certainty	certainty	NOUN
iiclr-17757	1309	73	that	that	SCONJ
iiclr-17757	1309	74	he	he	PRON
iiclr-17757	1309	75	will	will	AUX
iiclr-17757	1309	76	have	have	VERB
iiclr-17757	1309	77	free	free	ADJ
iiclr-17757	1309	78	access	access	NOUN
iiclr-17757	1309	79	to	to	ADP
iiclr-17757	1309	80	every	every	DET
iiclr-17757	1309	81	market	market	NOUN
iiclr-17757	1309	82	in	in	ADP
iiclr-17757	1309	83	the	the	DET
iiclr-17757	1309	84	nation	nation	NOUN
iiclr-17757	1309	85	,	,	PUNCT
iiclr-17757	1309	86	that	that	SCONJ
iiclr-17757	1309	87	no	no	DET
iiclr-17757	1309	88	home	home	NOUN
iiclr-17757	1309	89	embargoes	embargo	NOUN
iiclr-17757	1309	90	will	will	AUX
iiclr-17757	1309	91	withhold	withhold	VERB
iiclr-17757	1309	92	his	his	PRON
iiclr-17757	1309	93	export	export	NOUN
iiclr-17757	1309	94	,	,	PUNCT
iiclr-17757	1309	95	and	and	CCONJ
iiclr-17757	1309	96	no	no	DET
iiclr-17757	1309	97	foreign	foreign	ADJ
iiclr-17757	1309	98	state	state	NOUN
iiclr-17757	1309	99	will	will	AUX
iiclr-17757	1309	100	by	by	ADP
iiclr-17757	1309	101	customs	custom	NOUN
iiclr-17757	1309	102	duties	duty	NOUN
iiclr-17757	1309	103	or	or	CCONJ
iiclr-17757	1309	104	regulations	regulation	NOUN
iiclr-17757	1309	105	exclude	exclude	VERB
iiclr-17757	1309	106	them	they	PRON
iiclr-17757	1309	107	.	.	PUNCT
iiclr-17757	1310	1	likewise	likewise	ADV
iiclr-17757	1310	2	,	,	PUNCT
iiclr-17757	1310	3	every	every	DET
iiclr-17757	1310	4	consumer	consumer	NOUN
iiclr-17757	1310	5	may	may	AUX
iiclr-17757	1310	6	look	look	VERB
iiclr-17757	1310	7	to	to	ADP
iiclr-17757	1310	8	the	the	DET
iiclr-17757	1310	9	free	free	ADJ
iiclr-17757	1310	10	competition	competition	NOUN
iiclr-17757	1310	11	from	from	ADP
iiclr-17757	1310	12	every	every	DET
iiclr-17757	1310	13	producing	produce	VERB
iiclr-17757	1310	14	area	area	NOUN
iiclr-17757	1310	15	in	in	ADP
iiclr-17757	1310	16	the	the	DET
iiclr-17757	1310	17	nation	nation	NOUN
iiclr-17757	1310	18	to	to	PART
iiclr-17757	1310	19	protect	protect	VERB
iiclr-17757	1310	20	him	he	PRON
iiclr-17757	1310	21	from	from	ADP
iiclr-17757	1310	22	exploitation	exploitation	NOUN
iiclr-17757	1310	23	by	by	ADP
iiclr-17757	1310	24	any	any	PRON
iiclr-17757	1310	25	.	.	PUNCT
iiclr-17757	1311	1	such	such	ADJ
iiclr-17757	1311	2	was	be	AUX
iiclr-17757	1311	3	the	the	DET
iiclr-17757	1311	4	vision	vision	NOUN
iiclr-17757	1311	5	of	of	ADP
iiclr-17757	1311	6	the	the	DET
iiclr-17757	1311	7	founders	founder	NOUN
iiclr-17757	1311	8	;	;	PUNCT
iiclr-17757	1311	9	such	such	ADJ
iiclr-17757	1311	10	has	have	AUX
iiclr-17757	1311	11	been	be	AUX
iiclr-17757	1311	12	the	the	DET
iiclr-17757	1311	13	doctrine	doctrine	NOUN
iiclr-17757	1311	14	of	of	ADP
iiclr-17757	1311	15	this	this	DET
iiclr-17757	1311	16	court	court	NOUN
iiclr-17757	1311	17	which	which	PRON
iiclr-17757	1311	18	has	have	AUX
iiclr-17757	1311	19	given	give	VERB
iiclr-17757	1311	20	it	it	PRON
iiclr-17757	1311	21	reality.227	reality.227	PRON
iiclr-17757	1311	22	states	state	NOUN
iiclr-17757	1311	23	are	be	AUX
iiclr-17757	1311	24	exempt	exempt	ADJ
iiclr-17757	1311	25	from	from	ADP
iiclr-17757	1311	26	the	the	DET
iiclr-17757	1311	27	restrictions	restriction	NOUN
iiclr-17757	1311	28	imposed	impose	VERB
iiclr-17757	1311	29	by	by	ADP
iiclr-17757	1311	30	the	the	DET
iiclr-17757	1311	31	dormant	dormant	PROPN
iiclr-17757	1311	32	commerce	commerce	PROPN
iiclr-17757	1311	33	clause	clause	NOUN
iiclr-17757	1311	34	when	when	SCONJ
iiclr-17757	1311	35	acting	act	VERB
iiclr-17757	1311	36	as	as	ADP
iiclr-17757	1311	37	market	market	NOUN
iiclr-17757	1311	38	participants	participant	NOUN
iiclr-17757	1311	39	(	(	PUNCT
iiclr-17757	1311	40	rather	rather	ADV
iiclr-17757	1311	41	than	than	ADP
iiclr-17757	1311	42	as	as	SCONJ
iiclr-17757	1311	43	market	market	NOUN
iiclr-17757	1311	44	regulators).228	regulators).228	PROPN
iiclr-17757	1311	45	states	state	NOUN
iiclr-17757	1311	46	act	act	VERB
iiclr-17757	1311	47	as	as	ADP
iiclr-17757	1311	48	market	market	NOUN
iiclr-17757	1311	49	participants	participant	NOUN
iiclr-17757	1311	50	when	when	SCONJ
iiclr-17757	1311	51	they	they	PRON
iiclr-17757	1311	52	engage	engage	VERB
iiclr-17757	1311	53	in	in	ADP
iiclr-17757	1311	54	or	or	CCONJ
iiclr-17757	1311	55	create	create	VERB
iiclr-17757	1311	56	commerce	commerce	NOUN
iiclr-17757	1311	57	;	;	PUNCT
iiclr-17757	1311	58	similar	similar	ADJ
iiclr-17757	1311	59	to	to	ADP
iiclr-17757	1311	60	private	private	ADJ
iiclr-17757	1311	61	parties	party	NOUN
iiclr-17757	1311	62	,	,	PUNCT
iiclr-17757	1311	63	they	they	PRON
iiclr-17757	1311	64	may	may	AUX
iiclr-17757	1311	65	discriminate	discriminate	VERB
iiclr-17757	1311	66	in	in	ADP
iiclr-17757	1311	67	favor	favor	NOUN
iiclr-17757	1311	68	of	of	ADP
iiclr-17757	1311	69	their	their	PRON
iiclr-17757	1311	70	own	own	ADJ
iiclr-17757	1311	71	residents	resident	NOUN
iiclr-17757	1311	72	in	in	ADP
iiclr-17757	1311	73	interstate	interstate	ADJ
iiclr-17757	1311	74	commerce.229	commerce.229	NOUN
iiclr-17757	1311	75	therefore	therefore	ADV
iiclr-17757	1311	76	,	,	PUNCT
iiclr-17757	1311	77	under	under	ADP
iiclr-17757	1311	78	the	the	DET
iiclr-17757	1311	79	marketparticipant	marketparticipant	ADJ
iiclr-17757	1311	80	exception	exception	NOUN
iiclr-17757	1311	81	to	to	ADP
iiclr-17757	1311	82	the	the	DET
iiclr-17757	1311	83	dormant	dormant	PROPN
iiclr-17757	1311	84	commerce	commerce	PROPN
iiclr-17757	1311	85	clause	clause	NOUN
iiclr-17757	1311	86	,	,	PUNCT
iiclr-17757	1311	87	a	a	DET
iiclr-17757	1311	88	state	state	NOUN
iiclr-17757	1311	89	may	may	AUX
iiclr-17757	1311	90	provide	provide	VERB
iiclr-17757	1311	91	favorable	favorable	ADJ
iiclr-17757	1311	92	treatment	treatment	NOUN
iiclr-17757	1311	93	to	to	ADP
iiclr-17757	1311	94	its	its	PRON
iiclr-17757	1311	95	residents	resident	NOUN
iiclr-17757	1311	96	when	when	SCONJ
iiclr-17757	1311	97	awarding	award	VERB
iiclr-17757	1311	98	state	state	NOUN
iiclr-17757	1311	99	contracts	contract	NOUN
iiclr-17757	1311	100	and	and	CCONJ
iiclr-17757	1311	101	the	the	DET
iiclr-17757	1311	102	like	like	ADJ
iiclr-17757	1311	103	.	.	PUNCT
iiclr-17757	1312	1	however	however	ADV
iiclr-17757	1312	2	,	,	PUNCT
iiclr-17757	1312	3	this	this	DET
iiclr-17757	1312	4	occurrence	occurrence	NOUN
iiclr-17757	1312	5	is	be	AUX
iiclr-17757	1312	6	beyond	beyond	ADP
iiclr-17757	1312	7	the	the	DET
iiclr-17757	1312	8	scope	scope	NOUN
iiclr-17757	1312	9	of	of	ADP
iiclr-17757	1312	10	the	the	DET
iiclr-17757	1312	11	federal	federal	ADJ
iiclr-17757	1312	12	tax	tax	NOUN
iiclr-17757	1312	13	-	-	PUNCT
iiclr-17757	1312	14	ruling	rule	VERB
iiclr-17757	1312	15	program	program	NOUN
iiclr-17757	1312	16	in	in	ADP
iiclr-17757	1312	17	the	the	DET
iiclr-17757	1312	18	united	united	PROPN
iiclr-17757	1312	19	states	states	PROPN
iiclr-17757	1312	20	.	.	PUNCT
iiclr-17757	1313	1	the	the	DET
iiclr-17757	1313	2	final	final	ADJ
iiclr-17757	1313	3	,	,	PUNCT
iiclr-17757	1313	4	most	most	ADV
iiclr-17757	1313	5	likely	likely	ADJ
iiclr-17757	1313	6	constitutional	constitutional	ADJ
iiclr-17757	1313	7	ground	ground	NOUN
iiclr-17757	1313	8	upon	upon	SCONJ
iiclr-17757	1313	9	which	which	PRON
iiclr-17757	1313	10	state	state	NOUN
iiclr-17757	1313	11	aid	aid	NOUN
iiclr-17757	1313	12	may	may	AUX
iiclr-17757	1313	13	be	be	AUX
iiclr-17757	1313	14	challenged	challenge	VERB
iiclr-17757	1313	15	is	be	AUX
iiclr-17757	1313	16	under	under	ADP
iiclr-17757	1313	17	the	the	DET
iiclr-17757	1313	18	privileges	privilege	NOUN
iiclr-17757	1313	19	and	and	CCONJ
iiclr-17757	1313	20	immunities	immunity	NOUN
iiclr-17757	1313	21	clause	clause	NOUN
iiclr-17757	1313	22	,	,	PUNCT
iiclr-17757	1313	23	which	which	PRON
iiclr-17757	1313	24	prohibits	prohibit	VERB
iiclr-17757	1313	25	discrimination	discrimination	NOUN
iiclr-17757	1313	26	by	by	ADP
iiclr-17757	1313	27	a	a	DET
iiclr-17757	1313	28	state	state	NOUN
iiclr-17757	1313	29	against	against	ADP
iiclr-17757	1313	30	non	non	ADJ
iiclr-17757	1313	31	-	-	ADJ
iiclr-17757	1313	32	citizens.230	citizens.230	VERB
iiclr-17757	1313	33	states	state	NOUN
iiclr-17757	1313	34	are	be	AUX
iiclr-17757	1313	35	only	only	ADV
iiclr-17757	1313	36	mandated	mandate	VERB
iiclr-17757	1313	37	to	to	PART
iiclr-17757	1313	38	treat	treat	VERB
iiclr-17757	1313	39	citizens	citizen	NOUN
iiclr-17757	1313	40	and	and	CCONJ
iiclr-17757	1313	41	non	non	NOUN
iiclr-17757	1313	42	-	-	NOUN
iiclr-17757	1313	43	citizens	citizen	NOUN
iiclr-17757	1313	44	similarly	similarly	ADV
iiclr-17757	1313	45	under	under	ADP
iiclr-17757	1313	46	this	this	DET
iiclr-17757	1313	47	clause	clause	NOUN
iiclr-17757	1313	48	when	when	SCONJ
iiclr-17757	1313	49	fundamental	fundamental	ADJ
iiclr-17757	1313	50	interests	interest	NOUN
iiclr-17757	1313	51	are	be	AUX
iiclr-17757	1313	52	concerned	concern	VERB
iiclr-17757	1313	53	,	,	PUNCT
iiclr-17757	1313	54	defined	define	VERB
iiclr-17757	1313	55	as	as	ADP
iiclr-17757	1313	56	"	"	PUNCT
iiclr-17757	1313	57	those	those	PRON
iiclr-17757	1313	58	bearing	bear	VERB
iiclr-17757	1313	59	on	on	ADP
iiclr-17757	1313	60	the	the	DET
iiclr-17757	1313	61	vitality	vitality	NOUN
iiclr-17757	1313	62	of	of	ADP
iiclr-17757	1313	63	the	the	DET
iiclr-17757	1313	64	nation	nation	NOUN
iiclr-17757	1313	65	as	as	ADP
iiclr-17757	1313	66	a	a	DET
iiclr-17757	1313	67	single	single	ADJ
iiclr-17757	1313	68	entity	entity	NOUN
iiclr-17757	1313	69	.	.	PUNCT
iiclr-17757	1314	1	"23	"23	ADP
iiclr-17757	1314	2	'	'	PUNCT
iiclr-17757	1314	3	a	a	DET
iiclr-17757	1314	4	state	state	NOUN
iiclr-17757	1314	5	is	be	AUX
iiclr-17757	1314	6	permitted	permit	VERB
iiclr-17757	1314	7	to	to	PART
iiclr-17757	1314	8	discriminate	discriminate	VERB
iiclr-17757	1314	9	based	base	VERB
iiclr-17757	1314	10	on	on	ADP
iiclr-17757	1314	11	residency	residency	NOUN
iiclr-17757	1314	12	where	where	SCONJ
iiclr-17757	1314	13	:	:	PUNCT
iiclr-17757	1314	14	"	"	PUNCT
iiclr-17757	1314	15	(	(	PUNCT
iiclr-17757	1314	16	a	a	X
iiclr-17757	1314	17	)	)	PUNCT
iiclr-17757	1314	18	there	there	PRON
iiclr-17757	1314	19	is	be	VERB
iiclr-17757	1314	20	substantial	substantial	ADJ
iiclr-17757	1314	21	reason	reason	NOUN
iiclr-17757	1314	22	for	for	ADP
iiclr-17757	1314	23	the	the	DET
iiclr-17757	1314	24	difference	difference	NOUN
iiclr-17757	1314	25	in	in	ADP
iiclr-17757	1314	26	treatment	treatment	NOUN
iiclr-17757	1314	27	;	;	PUNCT
iiclr-17757	1314	28	and	and	CCONJ
iiclr-17757	1314	29	(	(	PUNCT
iiclr-17757	1314	30	b	b	NOUN
iiclr-17757	1314	31	)	)	PUNCT
iiclr-17757	1314	32	226	226	NUM
iiclr-17757	1314	33	.	.	PUNCT
iiclr-17757	1315	1	see	see	VERB
iiclr-17757	1315	2	i	i	PRON
iiclr-17757	1315	3	d.	d.	PROPN
iiclr-17757	1315	4	§	§	PROPN
iiclr-17757	1315	5	§	§	PROPN
iiclr-17757	1315	6	5.1350	5.1350	NUM
iiclr-17757	1315	7	,	,	PUNCT
iiclr-17757	1315	8	5.3000	5.3000	NUM
iiclr-17757	1315	9	,	,	PUNCT
iiclr-17757	1315	10	5.4000	5.4000	NUM
iiclr-17757	1315	11	.	.	PUNCT
iiclr-17757	1316	1	state	state	NOUN
iiclr-17757	1316	2	laws	law	NOUN
iiclr-17757	1316	3	that	that	PRON
iiclr-17757	1316	4	facially	facially	ADV
iiclr-17757	1316	5	discriminate	discriminate	VERB
iiclr-17757	1316	6	against	against	ADP
iiclr-17757	1316	7	interstate	interstate	NOUN
iiclr-17757	1316	8	commerce	commerce	NOUN
iiclr-17757	1316	9	are	be	AUX
iiclr-17757	1316	10	invalid	invalid	ADJ
iiclr-17757	1316	11	unless	unless	SCONJ
iiclr-17757	1316	12	they	they	PRON
iiclr-17757	1316	13	advance	advance	VERB
iiclr-17757	1316	14	legitimate	legitimate	ADJ
iiclr-17757	1316	15	objectives	objective	NOUN
iiclr-17757	1316	16	that	that	PRON
iiclr-17757	1316	17	can	can	AUX
iiclr-17757	1316	18	not	not	PART
iiclr-17757	1316	19	be	be	AUX
iiclr-17757	1316	20	achieved	achieve	VERB
iiclr-17757	1316	21	through	through	ADP
iiclr-17757	1316	22	less	less	ADJ
iiclr-17757	1316	23	discriminatory	discriminatory	ADJ
iiclr-17757	1316	24	means	mean	NOUN
iiclr-17757	1316	25	.	.	PUNCT
iiclr-17757	1317	1	see	see	VERB
iiclr-17757	1317	2	massey	massey	PROPN
iiclr-17757	1317	3	,	,	PUNCT
iiclr-17757	1317	4	supra	supra	PROPN
iiclr-17757	1317	5	note	note	NOUN
iiclr-17757	1317	6	219	219	NUM
iiclr-17757	1317	7	,	,	PUNCT
iiclr-17757	1317	8	at	at	ADP
iiclr-17757	1317	9	147	147	NUM
iiclr-17757	1317	10	.	.	PUNCT
iiclr-17757	1318	1	227	227	NUM
iiclr-17757	1318	2	.	.	PUNCT
iiclr-17757	1319	1	h.	h.	PROPN
iiclr-17757	1319	2	p.	p.	PROPN
iiclr-17757	1319	3	hood	hood	PROPN
iiclr-17757	1319	4	&	&	CCONJ
iiclr-17757	1319	5	sons	son	NOUN
iiclr-17757	1319	6	v.	v.	ADP
iiclr-17757	1319	7	dumond	dumond	PROPN
iiclr-17757	1319	8	,	,	PUNCT
iiclr-17757	1319	9	336	336	NUM
iiclr-17757	1319	10	u.s	u.s	PROPN
iiclr-17757	1319	11	.	.	PROPN
iiclr-17757	1319	12	525,539	525,539	NUM
iiclr-17757	1319	13	(	(	PUNCT
iiclr-17757	1319	14	1949	1949	NUM
iiclr-17757	1319	15	)	)	PUNCT
iiclr-17757	1319	16	.	.	PUNCT
iiclr-17757	1320	1	however	however	ADV
iiclr-17757	1320	2	,	,	PUNCT
iiclr-17757	1320	3	these	these	DET
iiclr-17757	1320	4	decisions	decision	NOUN
iiclr-17757	1320	5	are	be	AUX
iiclr-17757	1320	6	inconsistent	inconsistent	ADJ
iiclr-17757	1320	7	in	in	ADP
iiclr-17757	1320	8	both	both	CCONJ
iiclr-17757	1320	9	their	their	PRON
iiclr-17757	1320	10	doctrinal	doctrinal	ADJ
iiclr-17757	1320	11	approach	approach	NOUN
iiclr-17757	1320	12	and	and	CCONJ
iiclr-17757	1320	13	in	in	ADP
iiclr-17757	1320	14	their	their	PRON
iiclr-17757	1320	15	holdings	holding	NOUN
iiclr-17757	1320	16	because	because	SCONJ
iiclr-17757	1320	17	they	they	PRON
iiclr-17757	1320	18	are	be	AUX
iiclr-17757	1320	19	(	(	PUNCT
iiclr-17757	1320	20	and	and	CCONJ
iiclr-17757	1320	21	should	should	AUX
iiclr-17757	1320	22	be	be	AUX
iiclr-17757	1320	23	)	)	PUNCT
iiclr-17757	1320	24	analyzed	analyze	VERB
iiclr-17757	1320	25	considering	consider	VERB
iiclr-17757	1320	26	their	their	PRON
iiclr-17757	1320	27	particular	particular	ADJ
iiclr-17757	1320	28	factual	factual	ADJ
iiclr-17757	1320	29	circumstance	circumstance	NOUN
iiclr-17757	1320	30	.	.	PUNCT
iiclr-17757	1321	1	see	see	VERB
iiclr-17757	1321	2	van	van	PROPN
iiclr-17757	1321	3	alstyne	alstyne	PROPN
iiclr-17757	1321	4	,	,	PUNCT
iiclr-17757	1321	5	supra	supra	PROPN
iiclr-17757	1321	6	note	note	NOUN
iiclr-17757	1321	7	218	218	NUM
iiclr-17757	1321	8	,	,	PUNCT
iiclr-17757	1321	9	§	§	PROPN
iiclr-17757	1321	10	5.1300	5.1300	NUM
iiclr-17757	1321	11	.	.	PUNCT
iiclr-17757	1322	1	228	228	NUM
iiclr-17757	1322	2	.	.	PUNCT
iiclr-17757	1323	1	see	see	VERB
iiclr-17757	1323	2	massey	massey	PROPN
iiclr-17757	1323	3	,	,	PUNCT
iiclr-17757	1323	4	supra	supra	PROPN
iiclr-17757	1323	5	note	note	NOUN
iiclr-17757	1323	6	219	219	NUM
iiclr-17757	1323	7	,	,	PUNCT
iiclr-17757	1323	8	at	at	ADP
iiclr-17757	1323	9	148	148	NUM
iiclr-17757	1323	10	.	.	PUNCT
iiclr-17757	1323	11	229	229	NUM
iiclr-17757	1323	12	.	.	PUNCT
iiclr-17757	1324	1	see	see	VERB
iiclr-17757	1324	2	i	i	PRON
iiclr-17757	1324	3	d.	d.	PROPN
iiclr-17757	1324	4	at	at	ADP
iiclr-17757	1324	5	166	166	NUM
iiclr-17757	1324	6	(	(	PUNCT
iiclr-17757	1324	7	citing	cite	VERB
iiclr-17757	1324	8	reeves	reeves	PROPN
iiclr-17757	1324	9	,	,	PUNCT
iiclr-17757	1324	10	inc	inc	PROPN
iiclr-17757	1324	11	.	.	PROPN
iiclr-17757	1325	1	v.	v.	ADP
iiclr-17757	1325	2	stake	stake	NOUN
iiclr-17757	1325	3	,	,	PUNCT
iiclr-17757	1325	4	447	447	NUM
iiclr-17757	1325	5	u.s	u.s	PROPN
iiclr-17757	1325	6	.	.	PROPN
iiclr-17757	1325	7	429	429	NUM
iiclr-17757	1325	8	(	(	PUNCT
iiclr-17757	1325	9	1980	1980	NUM
iiclr-17757	1325	10	)	)	PUNCT
iiclr-17757	1325	11	)	)	PUNCT
iiclr-17757	1325	12	.	.	PUNCT
iiclr-17757	1326	1	230	230	NUM
iiclr-17757	1326	2	.	.	PUNCT
iiclr-17757	1327	1	see	see	VERB
iiclr-17757	1327	2	van	van	PROPN
iiclr-17757	1327	3	alstyne	alstyne	PROPN
iiclr-17757	1327	4	,	,	PUNCT
iiclr-17757	1327	5	supra	supra	PROPN
iiclr-17757	1327	6	note	note	NOUN
iiclr-17757	1327	7	218	218	NUM
iiclr-17757	1327	8	,	,	PUNCT
iiclr-17757	1327	9	§	§	PROPN
iiclr-17757	1327	10	6.4200	6.4200	NUM
iiclr-17757	1327	11	.	.	PUNCT
iiclr-17757	1328	1	although	although	SCONJ
iiclr-17757	1328	2	not	not	PART
iiclr-17757	1328	3	related	relate	VERB
iiclr-17757	1328	4	to	to	ADP
iiclr-17757	1328	5	market	market	NOUN
iiclr-17757	1328	6	participation	participation	NOUN
iiclr-17757	1328	7	,	,	PUNCT
iiclr-17757	1328	8	a	a	DET
iiclr-17757	1328	9	state	state	NOUN
iiclr-17757	1328	10	may	may	AUX
iiclr-17757	1328	11	restrict	restrict	VERB
iiclr-17757	1328	12	privileges	privilege	NOUN
iiclr-17757	1328	13	such	such	ADJ
iiclr-17757	1328	14	as	as	ADP
iiclr-17757	1328	15	voting	vote	VERB
iiclr-17757	1328	16	in	in	ADP
iiclr-17757	1328	17	local	local	ADJ
iiclr-17757	1328	18	elections	election	NOUN
iiclr-17757	1328	19	to	to	ADP
iiclr-17757	1328	20	its	its	PRON
iiclr-17757	1328	21	citizens	citizen	NOUN
iiclr-17757	1328	22	.	.	PUNCT
iiclr-17757	1329	1	see	see	VERB
iiclr-17757	1329	2	i	i	PRON
iiclr-17757	1329	3	d.	d.	PROPN
iiclr-17757	1329	4	§	§	PROPN
iiclr-17757	1329	5	6.4210	6.4210	NUM
iiclr-17757	1329	6	(	(	PUNCT
iiclr-17757	1329	7	citing	cite	VERB
iiclr-17757	1329	8	martinez	martinez	PROPN
iiclr-17757	1329	9	v.	v.	ADP
iiclr-17757	1329	10	bynum	bynum	PROPN
iiclr-17757	1329	11	,	,	PUNCT
iiclr-17757	1329	12	461	461	NUM
iiclr-17757	1329	13	u.s	u.s	PROPN
iiclr-17757	1329	14	.	.	PROPN
iiclr-17757	1329	15	321	321	NUM
iiclr-17757	1329	16	(	(	PUNCT
iiclr-17757	1329	17	1983	1983	NUM
iiclr-17757	1329	18	)	)	PUNCT
iiclr-17757	1329	19	)	)	PUNCT
iiclr-17757	1329	20	.	.	PUNCT
iiclr-17757	1330	1	231	231	NUM
iiclr-17757	1330	2	.	.	PUNCT
iiclr-17757	1330	3	see	see	VERB
iiclr-17757	1330	4	i	i	PRON
iiclr-17757	1330	5	d.	d.	PROPN
iiclr-17757	1330	6	§	§	PROPN
iiclr-17757	1330	7	6.4200	6.4200	NUM
iiclr-17757	1330	8	(	(	PUNCT
iiclr-17757	1330	9	quoting	quote	VERB
iiclr-17757	1330	10	baldwin	baldwin	PROPN
iiclr-17757	1330	11	v.	v.	ADP
iiclr-17757	1330	12	fish	fish	NOUN
iiclr-17757	1330	13	and	and	CCONJ
iiclr-17757	1330	14	game	game	NOUN
iiclr-17757	1330	15	comm'n	comm'n	ADP
iiclr-17757	1330	16	,	,	PUNCT
iiclr-17757	1330	17	436	436	NUM
iiclr-17757	1330	18	u.s	u.s	PROPN
iiclr-17757	1330	19	.	.	PROPN
iiclr-17757	1330	20	371	371	NUM
iiclr-17757	1330	21	(	(	PUNCT
iiclr-17757	1330	22	1978	1978	NUM
iiclr-17757	1330	23	)	)	PUNCT
iiclr-17757	1330	24	)	)	PUNCT
iiclr-17757	1330	25	.	.	PUNCT
iiclr-17757	1331	1	[	[	X
iiclr-17757	1331	2	vol	vol	NOUN
iiclr-17757	1331	3	.	.	PUNCT
iiclr-17757	1332	1	13:1	13:1	NUM
iiclr-17757	1332	2	all	all	PRON
iiclr-17757	1332	3	'	'	PUNCT
iiclr-17757	1332	4	s	s	VERB
iiclr-17757	1332	5	fair	fair	ADJ
iiclr-17757	1332	6	in	in	ADP
iiclr-17757	1332	7	love	love	NOUN
iiclr-17757	1332	8	,	,	PUNCT
iiclr-17757	1332	9	war	war	NOUN
iiclr-17757	1332	10	,	,	PUNCT
iiclr-17757	1332	11	and	and	CCONJ
iiclr-17757	1332	12	taxes	taxis	NOUN
iiclr-17757	1332	13	that	that	DET
iiclr-17757	1332	14	difference	difference	NOUN
iiclr-17757	1332	15	in	in	ADP
iiclr-17757	1332	16	treatment	treatment	NOUN
iiclr-17757	1332	17	bears	bear	VERB
iiclr-17757	1332	18	a	a	DET
iiclr-17757	1332	19	close	close	ADJ
iiclr-17757	1332	20	and	and	CCONJ
iiclr-17757	1332	21	substantial	substantial	ADJ
iiclr-17757	1332	22	relationship	relationship	NOUN
iiclr-17757	1332	23	to	to	ADP
iiclr-17757	1332	24	the	the	DET
iiclr-17757	1332	25	state	state	NOUN
iiclr-17757	1332	26	's	's	PART
iiclr-17757	1332	27	objective	objective	NOUN
iiclr-17757	1332	28	.	.	PUNCT
iiclr-17757	1332	29	"	"	PUNCT
iiclr-17757	1333	1	232	232	NUM
iiclr-17757	1333	2	this	this	DET
iiclr-17757	1333	3	discrimination	discrimination	NOUN
iiclr-17757	1333	4	is	be	AUX
iiclr-17757	1333	5	permitted	permit	VERB
iiclr-17757	1333	6	because	because	SCONJ
iiclr-17757	1333	7	state	state	NOUN
iiclr-17757	1333	8	residents	resident	NOUN
iiclr-17757	1333	9	have	have	VERB
iiclr-17757	1333	10	a	a	DET
iiclr-17757	1333	11	special	special	ADJ
iiclr-17757	1333	12	interest	interest	NOUN
iiclr-17757	1333	13	in	in	ADP
iiclr-17757	1333	14	local	local	ADJ
iiclr-17757	1333	15	public	public	ADJ
iiclr-17757	1333	16	resources	resource	NOUN
iiclr-17757	1333	17	,	,	PUNCT
iiclr-17757	1333	18	because	because	SCONJ
iiclr-17757	1333	19	they	they	PRON
iiclr-17757	1333	20	support	support	VERB
iiclr-17757	1333	21	them	they	PRON
iiclr-17757	1333	22	by	by	ADP
iiclr-17757	1333	23	paying	pay	VERB
iiclr-17757	1333	24	local	local	ADJ
iiclr-17757	1333	25	taxes.233	taxes.233	NOUN
iiclr-17757	1333	26	however	however	ADV
iiclr-17757	1333	27	,	,	PUNCT
iiclr-17757	1333	28	the	the	DET
iiclr-17757	1333	29	restriction	restriction	NOUN
iiclr-17757	1333	30	may	may	AUX
iiclr-17757	1333	31	not	not	PART
iiclr-17757	1333	32	be	be	AUX
iiclr-17757	1333	33	overwhelmingly	overwhelmingly	ADV
iiclr-17757	1333	34	restrictive	restrictive	ADJ
iiclr-17757	1333	35	and	and	CCONJ
iiclr-17757	1333	36	is	be	AUX
iiclr-17757	1333	37	impermissible	impermissible	ADJ
iiclr-17757	1333	38	when	when	SCONJ
iiclr-17757	1333	39	it	it	PRON
iiclr-17757	1333	40	extends	extend	VERB
iiclr-17757	1333	41	beyond	beyond	ADP
iiclr-17757	1333	42	what	what	PRON
iiclr-17757	1333	43	is	be	AUX
iiclr-17757	1333	44	reasonable	reasonable	ADJ
iiclr-17757	1333	45	or	or	CCONJ
iiclr-17757	1333	46	involves	involve	VERB
iiclr-17757	1333	47	a	a	DET
iiclr-17757	1333	48	fundamental	fundamental	ADJ
iiclr-17757	1333	49	right.234	right.234	NOUN
iiclr-17757	1333	50	the	the	DET
iiclr-17757	1333	51	previous	previous	ADJ
iiclr-17757	1333	52	three	three	NUM
iiclr-17757	1333	53	constitutional	constitutional	ADJ
iiclr-17757	1333	54	doctrines	doctrine	NOUN
iiclr-17757	1333	55	provide	provide	VERB
iiclr-17757	1333	56	the	the	DET
iiclr-17757	1333	57	foundation	foundation	NOUN
iiclr-17757	1333	58	upon	upon	SCONJ
iiclr-17757	1333	59	which	which	PRON
iiclr-17757	1333	60	state	state	NOUN
iiclr-17757	1333	61	aid	aid	NOUN
iiclr-17757	1333	62	in	in	ADP
iiclr-17757	1333	63	the	the	DET
iiclr-17757	1333	64	united	united	PROPN
iiclr-17757	1333	65	states	states	PROPN
iiclr-17757	1333	66	would	would	AUX
iiclr-17757	1333	67	be	be	AUX
iiclr-17757	1333	68	analyzed	analyze	VERB
iiclr-17757	1333	69	.	.	PUNCT
iiclr-17757	1334	1	these	these	DET
iiclr-17757	1334	2	doctrines	doctrine	NOUN
iiclr-17757	1334	3	are	be	AUX
iiclr-17757	1334	4	consistent	consistent	ADJ
iiclr-17757	1334	5	with	with	ADP
iiclr-17757	1334	6	article	article	NOUN
iiclr-17757	1334	7	87	87	NUM
iiclr-17757	1334	8	of	of	ADP
iiclr-17757	1334	9	the	the	DET
iiclr-17757	1334	10	ec	ec	PROPN
iiclr-17757	1334	11	treaty	treaty	NOUN
iiclr-17757	1334	12	.	.	PUNCT
iiclr-17757	1335	1	it	it	PRON
iiclr-17757	1335	2	is	be	AUX
iiclr-17757	1335	3	unlikely	unlikely	ADJ
iiclr-17757	1335	4	,	,	PUNCT
iiclr-17757	1335	5	however	however	ADV
iiclr-17757	1335	6	,	,	PUNCT
iiclr-17757	1335	7	that	that	SCONJ
iiclr-17757	1335	8	this	this	DET
iiclr-17757	1335	9	state	state	NOUN
iiclr-17757	1335	10	aid	aid	NOUN
iiclr-17757	1335	11	analysis	analysis	NOUN
iiclr-17757	1335	12	is	be	AUX
iiclr-17757	1335	13	affected	affect	VERB
iiclr-17757	1335	14	by	by	ADP
iiclr-17757	1335	15	the	the	DET
iiclr-17757	1335	16	federal	federal	ADJ
iiclr-17757	1335	17	tax	tax	NOUN
iiclr-17757	1335	18	ruling	ruling	NOUN
iiclr-17757	1335	19	program	program	NOUN
iiclr-17757	1335	20	in	in	ADP
iiclr-17757	1335	21	the	the	DET
iiclr-17757	1335	22	united	united	PROPN
iiclr-17757	1335	23	states	states	PROPN
iiclr-17757	1335	24	because	because	SCONJ
iiclr-17757	1335	25	,	,	PUNCT
iiclr-17757	1335	26	as	as	SCONJ
iiclr-17757	1335	27	discussed	discuss	VERB
iiclr-17757	1335	28	previously,235	previously,235	ADJ
iiclr-17757	1335	29	federal	federal	ADJ
iiclr-17757	1335	30	tax	tax	NOUN
iiclr-17757	1335	31	rulings	ruling	NOUN
iiclr-17757	1335	32	are	be	AUX
iiclr-17757	1335	33	generally	generally	ADV
iiclr-17757	1335	34	issued	issue	VERB
iiclr-17757	1335	35	to	to	ADP
iiclr-17757	1335	36	private	private	ADJ
iiclr-17757	1335	37	taxpayers	taxpayer	NOUN
iiclr-17757	1335	38	,	,	PUNCT
iiclr-17757	1335	39	not	not	PART
iiclr-17757	1335	40	government	government	NOUN
iiclr-17757	1335	41	entities	entity	NOUN
iiclr-17757	1335	42	.	.	PUNCT
iiclr-17757	1336	1	although	although	SCONJ
iiclr-17757	1336	2	no	no	DET
iiclr-17757	1336	3	corollary	corollary	ADJ
iiclr-17757	1336	4	exists	exist	VERB
iiclr-17757	1336	5	in	in	ADP
iiclr-17757	1336	6	the	the	DET
iiclr-17757	1336	7	united	united	PROPN
iiclr-17757	1336	8	states	states	PROPN
iiclr-17757	1336	9	advance	advance	VERB
iiclr-17757	1336	10	ruling	rule	VERB
iiclr-17757	1336	11	program	program	NOUN
iiclr-17757	1336	12	,	,	PUNCT
iiclr-17757	1336	13	the	the	DET
iiclr-17757	1336	14	practices	practice	NOUN
iiclr-17757	1336	15	sought	seek	VERB
iiclr-17757	1336	16	to	to	PART
iiclr-17757	1336	17	be	be	AUX
iiclr-17757	1336	18	eliminated	eliminate	VERB
iiclr-17757	1336	19	in	in	ADP
iiclr-17757	1336	20	article	article	NOUN
iiclr-17757	1336	21	88	88	NUM
iiclr-17757	1336	22	are	be	AUX
iiclr-17757	1336	23	deterred	deter	VERB
iiclr-17757	1336	24	in	in	ADP
iiclr-17757	1336	25	the	the	DET
iiclr-17757	1336	26	united	united	PROPN
iiclr-17757	1336	27	states	states	PROPN
iiclr-17757	1336	28	,	,	PUNCT
iiclr-17757	1336	29	primarily	primarily	ADV
iiclr-17757	1336	30	,	,	PUNCT
iiclr-17757	1336	31	through	through	ADP
iiclr-17757	1336	32	independent	independent	ADJ
iiclr-17757	1336	33	judicial	judicial	ADJ
iiclr-17757	1336	34	review	review	NOUN
iiclr-17757	1336	35	of	of	ADP
iiclr-17757	1336	36	the	the	DET
iiclr-17757	1336	37	activity	activity	NOUN
iiclr-17757	1336	38	;	;	PUNCT
iiclr-17757	1336	39	secondarily	secondarily	ADV
iiclr-17757	1336	40	,	,	PUNCT
iiclr-17757	1336	41	through	through	ADP
iiclr-17757	1336	42	legislation	legislation	NOUN
iiclr-17757	1336	43	.	.	PUNCT
iiclr-17757	1337	1	as	as	SCONJ
iiclr-17757	1337	2	discussed	discuss	VERB
iiclr-17757	1337	3	above	above	ADV
iiclr-17757	1337	4	,	,	PUNCT
iiclr-17757	1337	5	article	article	NOUN
iiclr-17757	1337	6	88	88	NUM
iiclr-17757	1337	7	outlines	outline	VERB
iiclr-17757	1337	8	general	general	ADJ
iiclr-17757	1337	9	provisions	provision	NOUN
iiclr-17757	1337	10	to	to	PART
iiclr-17757	1337	11	review	review	VERB
iiclr-17757	1337	12	aid	aid	NOUN
iiclr-17757	1337	13	given	give	VERB
iiclr-17757	1337	14	to	to	ADP
iiclr-17757	1337	15	or	or	CCONJ
iiclr-17757	1337	16	from	from	ADP
iiclr-17757	1337	17	member	member	NOUN
iiclr-17757	1337	18	states	state	NOUN
iiclr-17757	1337	19	to	to	PART
iiclr-17757	1337	20	ensure	ensure	VERB
iiclr-17757	1337	21	common	common	ADJ
iiclr-17757	1337	22	market	market	NOUN
iiclr-17757	1337	23	functioning	function	VERB
iiclr-17757	1337	24	.	.	PUNCT
iiclr-17757	1338	1	in	in	ADP
iiclr-17757	1338	2	the	the	DET
iiclr-17757	1338	3	united	united	PROPN
iiclr-17757	1338	4	states	states	PROPN
iiclr-17757	1338	5	,	,	PUNCT
iiclr-17757	1338	6	individual	individual	ADJ
iiclr-17757	1338	7	states	state	NOUN
iiclr-17757	1338	8	and	and	CCONJ
iiclr-17757	1338	9	taxpayers	taxpayer	NOUN
iiclr-17757	1338	10	may	may	AUX
iiclr-17757	1338	11	challenge	challenge	VERB
iiclr-17757	1338	12	aid	aid	NOUN
iiclr-17757	1338	13	granted	grant	VERB
iiclr-17757	1338	14	to	to	ADP
iiclr-17757	1338	15	or	or	CCONJ
iiclr-17757	1338	16	from	from	ADP
iiclr-17757	1338	17	another	another	DET
iiclr-17757	1338	18	state	state	NOUN
iiclr-17757	1338	19	by	by	ADP
iiclr-17757	1338	20	initiating	initiate	VERB
iiclr-17757	1338	21	a	a	DET
iiclr-17757	1338	22	232	232	NUM
iiclr-17757	1338	23	.	.	PUNCT
iiclr-17757	1339	1	i	i	PRON
iiclr-17757	1339	2	d.	d.	PROPN
iiclr-17757	1339	3	§	§	PROPN
iiclr-17757	1339	4	6.4300	6.4300	NUM
iiclr-17757	1339	5	(	(	PUNCT
iiclr-17757	1339	6	quoting	quote	VERB
iiclr-17757	1339	7	new	new	PROPN
iiclr-17757	1339	8	hampshire	hampshire	PROPN
iiclr-17757	1339	9	v.	v.	ADP
iiclr-17757	1339	10	piper	piper	PROPN
iiclr-17757	1339	11	,	,	PUNCT
iiclr-17757	1339	12	470	470	NUM
iiclr-17757	1339	13	u.s	u.s	PROPN
iiclr-17757	1339	14	.	.	PROPN
iiclr-17757	1339	15	274	274	NUM
iiclr-17757	1339	16	,	,	PUNCT
iiclr-17757	1339	17	288	288	NUM
iiclr-17757	1339	18	(	(	PUNCT
iiclr-17757	1339	19	1985	1985	NUM
iiclr-17757	1339	20	)	)	PUNCT
iiclr-17757	1339	21	)	)	PUNCT
iiclr-17757	1339	22	.	.	PUNCT
iiclr-17757	1340	1	when	when	SCONJ
iiclr-17757	1340	2	considering	consider	VERB
iiclr-17757	1340	3	the	the	DET
iiclr-17757	1340	4	latter	latter	ADJ
iiclr-17757	1340	5	issue	issue	NOUN
iiclr-17757	1340	6	,	,	PUNCT
iiclr-17757	1340	7	the	the	DET
iiclr-17757	1340	8	least	least	ADV
iiclr-17757	1340	9	restrictive	restrictive	ADJ
iiclr-17757	1340	10	means	mean	NOUN
iiclr-17757	1340	11	must	must	AUX
iiclr-17757	1340	12	be	be	AUX
iiclr-17757	1340	13	contemplated	contemplate	VERB
iiclr-17757	1340	14	.	.	PUNCT
iiclr-17757	1341	1	see	see	VERB
iiclr-17757	1341	2	i	i	PRON
iiclr-17757	1341	3	d.	d.	PROPN
iiclr-17757	1341	4	233	233	NUM
iiclr-17757	1341	5	.	.	PUNCT
iiclr-17757	1342	1	see	see	VERB
iiclr-17757	1342	2	i	i	PRON
iiclr-17757	1342	3	d.	d.	PROPN
iiclr-17757	1342	4	§	§	PROPN
iiclr-17757	1342	5	6.4300	6.4300	NUM
iiclr-17757	1342	6	(	(	PUNCT
iiclr-17757	1342	7	citing	cite	VERB
iiclr-17757	1342	8	new	new	PROPN
iiclr-17757	1342	9	hampshire	hampshire	PROPN
iiclr-17757	1342	10	v.	v.	ADP
iiclr-17757	1342	11	piper	piper	PROPN
iiclr-17757	1342	12	,	,	PUNCT
iiclr-17757	1342	13	470	470	NUM
iiclr-17757	1342	14	u.s	u.s	PROPN
iiclr-17757	1342	15	.	.	PROPN
iiclr-17757	1342	16	274	274	NUM
iiclr-17757	1342	17	(	(	PUNCT
iiclr-17757	1342	18	1985	1985	NUM
iiclr-17757	1342	19	)	)	PUNCT
iiclr-17757	1342	20	)	)	PUNCT
iiclr-17757	1342	21	.	.	PUNCT
iiclr-17757	1343	1	234	234	NUM
iiclr-17757	1343	2	.	.	PUNCT
iiclr-17757	1343	3	compare	compare	VERB
iiclr-17757	1343	4	canadian	canadian	PROPN
iiclr-17757	1343	5	n.	n.	PROPN
iiclr-17757	1343	6	r.r	r.r	PROPN
iiclr-17757	1343	7	.	.	PROPN
iiclr-17757	1344	1	v.	v.	ADP
iiclr-17757	1344	2	eggen	eggen	NOUN
iiclr-17757	1344	3	,	,	PUNCT
iiclr-17757	1344	4	252	252	NUM
iiclr-17757	1344	5	u.s	u.s	PROPN
iiclr-17757	1344	6	.	.	PROPN
iiclr-17757	1344	7	553	553	NUM
iiclr-17757	1344	8	(	(	PUNCT
iiclr-17757	1344	9	1920	1920	NUM
iiclr-17757	1344	10	)	)	PUNCT
iiclr-17757	1344	11	(	(	PUNCT
iiclr-17757	1344	12	permitting	permit	VERB
iiclr-17757	1344	13	a	a	DET
iiclr-17757	1344	14	state	state	NOUN
iiclr-17757	1344	15	to	to	PART
iiclr-17757	1344	16	grant	grant	VERB
iiclr-17757	1344	17	more	more	ADV
iiclr-17757	1344	18	favorable	favorable	ADJ
iiclr-17757	1344	19	access	access	NOUN
iiclr-17757	1344	20	to	to	ADP
iiclr-17757	1344	21	courts	court	NOUN
iiclr-17757	1344	22	to	to	ADP
iiclr-17757	1344	23	residents	resident	NOUN
iiclr-17757	1344	24	than	than	ADP
iiclr-17757	1344	25	non	non	NOUN
iiclr-17757	1344	26	-	-	NOUN
iiclr-17757	1344	27	residents	resident	NOUN
iiclr-17757	1344	28	)	)	PUNCT
iiclr-17757	1344	29	;	;	PUNCT
iiclr-17757	1344	30	vlandis	vlandis	PROPN
iiclr-17757	1344	31	v.	v.	PROPN
iiclr-17757	1344	32	kline	kline	PROPN
iiclr-17757	1344	33	,	,	PUNCT
iiclr-17757	1344	34	412	412	NUM
iiclr-17757	1344	35	u.s	u.s	PROPN
iiclr-17757	1344	36	.	.	PROPN
iiclr-17757	1344	37	441	441	NUM
iiclr-17757	1344	38	(	(	PUNCT
iiclr-17757	1344	39	1973	1973	NUM
iiclr-17757	1344	40	)	)	PUNCT
iiclr-17757	1344	41	(	(	PUNCT
iiclr-17757	1344	42	stating	state	VERB
iiclr-17757	1344	43	in	in	ADP
iiclr-17757	1344	44	dicta	dicta	ADJ
iiclr-17757	1344	45	that	that	SCONJ
iiclr-17757	1344	46	states	state	NOUN
iiclr-17757	1344	47	are	be	AUX
iiclr-17757	1344	48	permitted	permit	VERB
iiclr-17757	1344	49	to	to	PART
iiclr-17757	1344	50	give	give	VERB
iiclr-17757	1344	51	preferential	preferential	ADJ
iiclr-17757	1344	52	tuition	tuition	NOUN
iiclr-17757	1344	53	advantages	advantage	NOUN
iiclr-17757	1344	54	to	to	ADP
iiclr-17757	1344	55	local	local	ADJ
iiclr-17757	1344	56	students	student	NOUN
iiclr-17757	1344	57	)	)	PUNCT
iiclr-17757	1344	58	;	;	PUNCT
iiclr-17757	1344	59	sosna	sosna	PROPN
iiclr-17757	1344	60	v.	v.	ADP
iiclr-17757	1344	61	iowa	iowa	PROPN
iiclr-17757	1344	62	,	,	PUNCT
iiclr-17757	1344	63	419	419	NUM
iiclr-17757	1344	64	u.s	u.s	PROPN
iiclr-17757	1344	65	.	.	PROPN
iiclr-17757	1344	66	393	393	NUM
iiclr-17757	1344	67	(	(	PUNCT
iiclr-17757	1344	68	1975	1975	NUM
iiclr-17757	1344	69	)	)	PUNCT
iiclr-17757	1344	70	(	(	PUNCT
iiclr-17757	1344	71	upholding	uphold	VERB
iiclr-17757	1344	72	a	a	DET
iiclr-17757	1344	73	state	state	NOUN
iiclr-17757	1344	74	's	's	PART
iiclr-17757	1344	75	restriction	restriction	NOUN
iiclr-17757	1344	76	limiting	limit	VERB
iiclr-17757	1344	77	availability	availability	NOUN
iiclr-17757	1344	78	of	of	ADP
iiclr-17757	1344	79	divorce	divorce	NOUN
iiclr-17757	1344	80	to	to	ADP
iiclr-17757	1344	81	persons	person	NOUN
iiclr-17757	1344	82	who	who	PRON
iiclr-17757	1344	83	had	have	AUX
iiclr-17757	1344	84	been	be	AUX
iiclr-17757	1344	85	state	state	NOUN
iiclr-17757	1344	86	residents	resident	NOUN
iiclr-17757	1344	87	for	for	ADP
iiclr-17757	1344	88	at	at	ADV
iiclr-17757	1344	89	least	least	ADV
iiclr-17757	1344	90	one	one	NUM
iiclr-17757	1344	91	year	year	NOUN
iiclr-17757	1344	92	)	)	PUNCT
iiclr-17757	1344	93	,	,	PUNCT
iiclr-17757	1344	94	with	with	ADP
iiclr-17757	1344	95	toomer	toomer	PROPN
iiclr-17757	1344	96	v.	v.	CCONJ
iiclr-17757	1344	97	witsell	witsell	PROPN
iiclr-17757	1344	98	,	,	PUNCT
iiclr-17757	1344	99	334	334	NUM
iiclr-17757	1344	100	u.s	u.s	PROPN
iiclr-17757	1344	101	.	.	PROPN
iiclr-17757	1344	102	385	385	NUM
iiclr-17757	1344	103	(	(	PUNCT
iiclr-17757	1344	104	1948	1948	NUM
iiclr-17757	1344	105	)	)	PUNCT
iiclr-17757	1344	106	(	(	PUNCT
iiclr-17757	1344	107	taxing	tax	VERB
iiclr-17757	1344	108	residents	resident	NOUN
iiclr-17757	1344	109	$	$	SYM
iiclr-17757	1344	110	25	25	NUM
iiclr-17757	1344	111	for	for	ADP
iiclr-17757	1344	112	shrimp	shrimp	NOUN
iiclr-17757	1344	113	boat	boat	NOUN
iiclr-17757	1344	114	licenses	license	NOUN
iiclr-17757	1344	115	when	when	SCONJ
iiclr-17757	1344	116	non	non	NOUN
iiclr-17757	1344	117	-	-	NOUN
iiclr-17757	1344	118	residents	resident	NOUN
iiclr-17757	1344	119	were	be	AUX
iiclr-17757	1344	120	taxed	tax	VERB
iiclr-17757	1344	121	$	$	SYM
iiclr-17757	1344	122	2,500	2,500	NUM
iiclr-17757	1344	123	was	be	AUX
iiclr-17757	1344	124	impermissible	impermissible	ADJ
iiclr-17757	1344	125	because	because	SCONJ
iiclr-17757	1344	126	,	,	PUNCT
iiclr-17757	1344	127	although	although	SCONJ
iiclr-17757	1344	128	the	the	DET
iiclr-17757	1344	129	state	state	NOUN
iiclr-17757	1344	130	may	may	AUX
iiclr-17757	1344	131	charge	charge	VERB
iiclr-17757	1344	132	a	a	DET
iiclr-17757	1344	133	higher	high	ADJ
iiclr-17757	1344	134	fee	fee	NOUN
iiclr-17757	1344	135	to	to	ADP
iiclr-17757	1344	136	non	non	NOUN
iiclr-17757	1344	137	-	-	NOUN
iiclr-17757	1344	138	residents	resident	NOUN
iiclr-17757	1344	139	,	,	PUNCT
iiclr-17757	1344	140	the	the	DET
iiclr-17757	1344	141	amount	amount	NOUN
iiclr-17757	1344	142	must	must	AUX
iiclr-17757	1344	143	be	be	AUX
iiclr-17757	1344	144	reasonable	reasonable	ADJ
iiclr-17757	1344	145	to	to	PART
iiclr-17757	1344	146	reimburse	reimburse	VERB
iiclr-17757	1344	147	the	the	DET
iiclr-17757	1344	148	state	state	NOUN
iiclr-17757	1344	149	for	for	ADP
iiclr-17757	1344	150	additional	additional	ADJ
iiclr-17757	1344	151	burdens	burden	NOUN
iiclr-17757	1344	152	imposed	impose	VERB
iiclr-17757	1344	153	by	by	ADP
iiclr-17757	1344	154	enforcing	enforce	VERB
iiclr-17757	1344	155	regulations	regulation	NOUN
iiclr-17757	1344	156	and	and	CCONJ
iiclr-17757	1344	157	the	the	DET
iiclr-17757	1344	158	difference	difference	NOUN
iiclr-17757	1344	159	here	here	ADV
iiclr-17757	1344	160	was	be	AUX
iiclr-17757	1344	161	nearly	nearly	ADV
iiclr-17757	1344	162	a	a	DET
iiclr-17757	1344	163	total	total	ADJ
iiclr-17757	1344	164	exclusion	exclusion	NOUN
iiclr-17757	1344	165	)	)	PUNCT
iiclr-17757	1344	166	;	;	PUNCT
iiclr-17757	1344	167	baldwin	baldwin	AUX
iiclr-17757	1344	168	v.	v.	ADP
iiclr-17757	1344	169	fish	fish	NOUN
iiclr-17757	1344	170	and	and	CCONJ
iiclr-17757	1344	171	game	game	NOUN
iiclr-17757	1344	172	comm'n	comm'n	ADP
iiclr-17757	1344	173	,	,	PUNCT
iiclr-17757	1344	174	436	436	NUM
iiclr-17757	1344	175	u.s	u.s	PROPN
iiclr-17757	1344	176	.	.	PROPN
iiclr-17757	1344	177	371	371	NUM
iiclr-17757	1344	178	(	(	PUNCT
iiclr-17757	1344	179	1978	1978	NUM
iiclr-17757	1344	180	)	)	PUNCT
iiclr-17757	1344	181	(	(	PUNCT
iiclr-17757	1344	182	requiring	require	VERB
iiclr-17757	1344	183	a	a	DET
iiclr-17757	1344	184	state	state	NOUN
iiclr-17757	1344	185	to	to	PART
iiclr-17757	1344	186	treat	treat	VERB
iiclr-17757	1344	187	citizens	citizen	NOUN
iiclr-17757	1344	188	and	and	CCONJ
iiclr-17757	1344	189	non	non	NOUN
iiclr-17757	1344	190	-	-	NOUN
iiclr-17757	1344	191	citizens	citizen	NOUN
iiclr-17757	1344	192	alike	alike	ADV
iiclr-17757	1344	193	only	only	ADV
iiclr-17757	1344	194	when	when	SCONJ
iiclr-17757	1344	195	it	it	PRON
iiclr-17757	1344	196	pertains	pertain	VERB
iiclr-17757	1344	197	to	to	ADP
iiclr-17757	1344	198	a	a	DET
iiclr-17757	1344	199	fundamental	fundamental	ADJ
iiclr-17757	1344	200	interest	interest	NOUN
iiclr-17757	1344	201	,	,	PUNCT
iiclr-17757	1344	202	defined	define	VERB
iiclr-17757	1344	203	supra	supra	NOUN
iiclr-17757	1344	204	in	in	ADP
iiclr-17757	1344	205	the	the	DET
iiclr-17757	1344	206	text	text	NOUN
iiclr-17757	1344	207	accompanying	accompany	VERB
iiclr-17757	1344	208	note	note	NOUN
iiclr-17757	1344	209	231	231	NUM
iiclr-17757	1344	210	)	)	PUNCT
iiclr-17757	1344	211	;	;	PUNCT
iiclr-17757	1344	212	austin	austin	PROPN
iiclr-17757	1344	213	v.	v.	PROPN
iiclr-17757	1344	214	new	new	PROPN
iiclr-17757	1344	215	hampshire	hampshire	PROPN
iiclr-17757	1344	216	,	,	PUNCT
iiclr-17757	1344	217	429	429	NUM
iiclr-17757	1344	218	u.s	u.s	PROPN
iiclr-17757	1344	219	.	.	PROPN
iiclr-17757	1344	220	656	656	NUM
iiclr-17757	1344	221	(	(	PUNCT
iiclr-17757	1344	222	1975	1975	NUM
iiclr-17757	1344	223	)	)	PUNCT
iiclr-17757	1344	224	(	(	PUNCT
iiclr-17757	1344	225	overturning	overturn	VERB
iiclr-17757	1344	226	a	a	DET
iiclr-17757	1344	227	commuter	commuter	NOUN
iiclr-17757	1344	228	tax	tax	NOUN
iiclr-17757	1344	229	on	on	ADP
iiclr-17757	1344	230	the	the	DET
iiclr-17757	1344	231	income	income	NOUN
iiclr-17757	1344	232	of	of	ADP
iiclr-17757	1344	233	non	non	NOUN
iiclr-17757	1344	234	-	-	NOUN
iiclr-17757	1344	235	residents	resident	NOUN
iiclr-17757	1344	236	earned	earn	VERB
iiclr-17757	1344	237	within	within	ADP
iiclr-17757	1344	238	the	the	DET
iiclr-17757	1344	239	state	state	NOUN
iiclr-17757	1344	240	when	when	SCONJ
iiclr-17757	1344	241	there	there	PRON
iiclr-17757	1344	242	was	be	VERB
iiclr-17757	1344	243	no	no	DET
iiclr-17757	1344	244	corollary	corollary	ADJ
iiclr-17757	1344	245	tax	tax	NOUN
iiclr-17757	1344	246	on	on	ADP
iiclr-17757	1344	247	either	either	CCONJ
iiclr-17757	1344	248	the	the	DET
iiclr-17757	1344	249	income	income	NOUN
iiclr-17757	1344	250	of	of	ADP
iiclr-17757	1344	251	residents	resident	NOUN
iiclr-17757	1344	252	earned	earn	VERB
iiclr-17757	1344	253	out	out	ADP
iiclr-17757	1344	254	of	of	ADP
iiclr-17757	1344	255	the	the	DET
iiclr-17757	1344	256	state	state	NOUN
iiclr-17757	1344	257	or	or	CCONJ
iiclr-17757	1344	258	on	on	ADP
iiclr-17757	1344	259	domestic	domestic	ADJ
iiclr-17757	1344	260	income	income	NOUN
iiclr-17757	1344	261	of	of	ADP
iiclr-17757	1344	262	residents	resident	NOUN
iiclr-17757	1344	263	because	because	SCONJ
iiclr-17757	1344	264	the	the	DET
iiclr-17757	1344	265	tax	tax	NOUN
iiclr-17757	1344	266	fell	fall	VERB
iiclr-17757	1344	267	exclusively	exclusively	ADV
iiclr-17757	1344	268	on	on	ADP
iiclr-17757	1344	269	non	non	ADJ
iiclr-17757	1344	270	-	-	ADJ
iiclr-17757	1344	271	residents	resident	NOUN
iiclr-17757	1344	272	'	'	PART
iiclr-17757	1344	273	income	income	NOUN
iiclr-17757	1344	274	and	and	CCONJ
iiclr-17757	1344	275	was	be	AUX
iiclr-17757	1344	276	not	not	PART
iiclr-17757	1344	277	offset	offset	VERB
iiclr-17757	1344	278	(	(	PUNCT
iiclr-17757	1344	279	even	even	ADV
iiclr-17757	1344	280	approximately	approximately	ADV
iiclr-17757	1344	281	)	)	PUNCT
iiclr-17757	1344	282	by	by	ADP
iiclr-17757	1344	283	other	other	ADJ
iiclr-17757	1344	284	taxes	taxis	NOUN
iiclr-17757	1344	285	imposed	impose	VERB
iiclr-17757	1344	286	on	on	ADP
iiclr-17757	1344	287	residents	resident	NOUN
iiclr-17757	1344	288	alone	alone	ADV
iiclr-17757	1344	289	)	)	PUNCT
iiclr-17757	1344	290	;	;	PUNCT
iiclr-17757	1344	291	hicklin	hicklin	PROPN
iiclr-17757	1344	292	v.	v.	PROPN
iiclr-17757	1344	293	orbeck	orbeck	PROPN
iiclr-17757	1344	294	,	,	PUNCT
iiclr-17757	1344	295	437	437	NUM
iiclr-17757	1344	296	u.s	u.s	PROPN
iiclr-17757	1344	297	.	.	PROPN
iiclr-17757	1344	298	518	518	NUM
iiclr-17757	1344	299	(	(	PUNCT
iiclr-17757	1344	300	1978	1978	NUM
iiclr-17757	1344	301	)	)	PUNCT
iiclr-17757	1344	302	(	(	PUNCT
iiclr-17757	1344	303	overruling	overrule	VERB
iiclr-17757	1344	304	a	a	DET
iiclr-17757	1344	305	state	state	NOUN
iiclr-17757	1344	306	statute	statute	NOUN
iiclr-17757	1344	307	requiring	require	VERB
iiclr-17757	1344	308	all	all	DET
iiclr-17757	1344	309	employers	employer	NOUN
iiclr-17757	1344	310	engaged	engage	VERB
iiclr-17757	1344	311	in	in	ADP
iiclr-17757	1344	312	oil	oil	NOUN
iiclr-17757	1344	313	businesses	business	NOUN
iiclr-17757	1344	314	under	under	ADP
iiclr-17757	1344	315	state	state	NOUN
iiclr-17757	1344	316	oil	oil	NOUN
iiclr-17757	1344	317	and	and	CCONJ
iiclr-17757	1344	318	gas	gas	NOUN
iiclr-17757	1344	319	leases	lease	NOUN
iiclr-17757	1344	320	or	or	CCONJ
iiclr-17757	1344	321	permits	permit	VERB
iiclr-17757	1344	322	to	to	PART
iiclr-17757	1344	323	give	give	VERB
iiclr-17757	1344	324	preferential	preferential	ADJ
iiclr-17757	1344	325	treatment	treatment	NOUN
iiclr-17757	1344	326	to	to	ADP
iiclr-17757	1344	327	job	job	NOUN
iiclr-17757	1344	328	applicants	applicant	NOUN
iiclr-17757	1344	329	who	who	PRON
iiclr-17757	1344	330	were	be	AUX
iiclr-17757	1344	331	state	state	NOUN
iiclr-17757	1344	332	residents	resident	NOUN
iiclr-17757	1344	333	because	because	SCONJ
iiclr-17757	1344	334	it	it	PRON
iiclr-17757	1344	335	was	be	AUX
iiclr-17757	1344	336	not	not	PART
iiclr-17757	1344	337	justified	justified	ADJ
iiclr-17757	1344	338	,	,	PUNCT
iiclr-17757	1344	339	either	either	CCONJ
iiclr-17757	1344	340	by	by	ADP
iiclr-17757	1344	341	a	a	DET
iiclr-17757	1344	342	high	high	ADJ
iiclr-17757	1344	343	state	state	NOUN
iiclr-17757	1344	344	unemployment	unemployment	NOUN
iiclr-17757	1344	345	rate	rate	NOUN
iiclr-17757	1344	346	nor	nor	CCONJ
iiclr-17757	1344	347	by	by	ADP
iiclr-17757	1344	348	the	the	DET
iiclr-17757	1344	349	state	state	NOUN
iiclr-17757	1344	350	's	's	PART
iiclr-17757	1344	351	owning	own	VERB
iiclr-17757	1344	352	the	the	DET
iiclr-17757	1344	353	oil	oil	NOUN
iiclr-17757	1344	354	that	that	PRON
iiclr-17757	1344	355	was	be	AUX
iiclr-17757	1344	356	being	be	AUX
iiclr-17757	1344	357	extracted	extract	VERB
iiclr-17757	1344	358	and	and	CCONJ
iiclr-17757	1344	359	processed	process	VERB
iiclr-17757	1344	360	)	)	PUNCT
iiclr-17757	1344	361	;	;	PUNCT
iiclr-17757	1344	362	supreme	supreme	PROPN
iiclr-17757	1344	363	court	court	PROPN
iiclr-17757	1344	364	of	of	ADP
iiclr-17757	1344	365	n.h	n.h	PROPN
iiclr-17757	1344	366	.	.	PUNCT
iiclr-17757	1345	1	v.	v.	ADP
iiclr-17757	1345	2	piper	piper	NOUN
iiclr-17757	1345	3	,	,	PUNCT
iiclr-17757	1345	4	470	470	NUM
iiclr-17757	1345	5	u.s	u.s	PROPN
iiclr-17757	1345	6	.	.	PROPN
iiclr-17757	1345	7	274	274	NUM
iiclr-17757	1345	8	(	(	PUNCT
iiclr-17757	1345	9	1985	1985	NUM
iiclr-17757	1345	10	)	)	PUNCT
iiclr-17757	1345	11	(	(	PUNCT
iiclr-17757	1345	12	practicing	practice	VERB
iiclr-17757	1345	13	law	law	NOUN
iiclr-17757	1345	14	was	be	AUX
iiclr-17757	1345	15	a	a	DET
iiclr-17757	1345	16	fundamental	fundamental	ADJ
iiclr-17757	1345	17	right	right	NOUN
iiclr-17757	1345	18	and	and	CCONJ
iiclr-17757	1345	19	admission	admission	NOUN
iiclr-17757	1345	20	to	to	ADP
iiclr-17757	1345	21	the	the	DET
iiclr-17757	1345	22	state	state	NOUN
iiclr-17757	1345	23	bar	bar	NOUN
iiclr-17757	1345	24	could	could	AUX
iiclr-17757	1345	25	not	not	PART
iiclr-17757	1345	26	be	be	AUX
iiclr-17757	1345	27	denied	deny	VERB
iiclr-17757	1345	28	to	to	ADP
iiclr-17757	1345	29	a	a	DET
iiclr-17757	1345	30	candidate	candidate	NOUN
iiclr-17757	1345	31	who	who	PRON
iiclr-17757	1345	32	otherwise	otherwise	ADV
iiclr-17757	1345	33	met	meet	VERB
iiclr-17757	1345	34	the	the	DET
iiclr-17757	1345	35	state	state	NOUN
iiclr-17757	1345	36	requirements	requirement	NOUN
iiclr-17757	1345	37	because	because	SCONJ
iiclr-17757	1345	38	the	the	DET
iiclr-17757	1345	39	state	state	NOUN
iiclr-17757	1345	40	interests	interest	NOUN
iiclr-17757	1345	41	sought	seek	VERB
iiclr-17757	1345	42	to	to	PART
iiclr-17757	1345	43	be	be	AUX
iiclr-17757	1345	44	protected	protect	VERB
iiclr-17757	1345	45	were	be	AUX
iiclr-17757	1345	46	not	not	PART
iiclr-17757	1345	47	substantial	substantial	ADJ
iiclr-17757	1345	48	or	or	CCONJ
iiclr-17757	1345	49	could	could	AUX
iiclr-17757	1345	50	be	be	AUX
iiclr-17757	1345	51	protected	protect	VERB
iiclr-17757	1345	52	by	by	ADP
iiclr-17757	1345	53	least	least	ADJ
iiclr-17757	1345	54	restrictive	restrictive	ADJ
iiclr-17757	1345	55	means	mean	NOUN
iiclr-17757	1345	56	)	)	PUNCT
iiclr-17757	1345	57	.	.	PUNCT
iiclr-17757	1346	1	235	235	NUM
iiclr-17757	1346	2	.	.	PUNCT
iiclr-17757	1347	1	see	see	VERB
iiclr-17757	1347	2	discussion	discussion	NOUN
iiclr-17757	1347	3	of	of	ADP
iiclr-17757	1347	4	rulings	ruling	NOUN
iiclr-17757	1347	5	in	in	ADP
iiclr-17757	1347	6	sections	section	NOUN
iiclr-17757	1347	7	i	i	NOUN
iiclr-17757	1347	8	-	-	PUNCT
iiclr-17757	1347	9	i.	i.	PROPN
iiclr-17757	1347	10	passim	passim	PROPN
iiclr-17757	1347	11	.	.	PUNCT
iiclr-17757	1348	1	20021	20021	NUM
iiclr-17757	1348	2	ind	ind	NOUN
iiclr-17757	1348	3	.	.	PUNCT
iiclr-17757	1349	1	int'l	int'l	PROPN
iiclr-17757	1349	2	&	&	CCONJ
iiclr-17757	1349	3	comp	comp	PROPN
iiclr-17757	1349	4	.	.	PUNCT
iiclr-17757	1350	1	l.	l.	PROPN
iiclr-17757	1350	2	rev	rev	PROPN
iiclr-17757	1350	3	.	.	PROPN
iiclr-17757	1351	1	judicial	judicial	ADJ
iiclr-17757	1351	2	proceeding.236	proceeding.236	ADJ
iiclr-17757	1351	3	courts	court	NOUN
iiclr-17757	1351	4	are	be	AUX
iiclr-17757	1351	5	empowered	empower	VERB
iiclr-17757	1351	6	to	to	PART
iiclr-17757	1351	7	remedy	remedy	VERB
iiclr-17757	1351	8	the	the	DET
iiclr-17757	1351	9	situation	situation	NOUN
iiclr-17757	1351	10	with	with	ADP
iiclr-17757	1351	11	both	both	CCONJ
iiclr-17757	1351	12	legal	legal	ADJ
iiclr-17757	1351	13	and	and	CCONJ
iiclr-17757	1351	14	equitable	equitable	ADJ
iiclr-17757	1351	15	relief	relief	NOUN
iiclr-17757	1351	16	,	,	PUNCT
iiclr-17757	1351	17	including	include	VERB
iiclr-17757	1351	18	enjoining	enjoin	VERB
iiclr-17757	1351	19	the	the	DET
iiclr-17757	1351	20	offending	offend	VERB
iiclr-17757	1351	21	state	state	NOUN
iiclr-17757	1351	22	from	from	ADP
iiclr-17757	1351	23	continuing	continue	VERB
iiclr-17757	1351	24	to	to	PART
iiclr-17757	1351	25	provide	provide	VERB
iiclr-17757	1351	26	or	or	CCONJ
iiclr-17757	1351	27	receive	receive	VERB
iiclr-17757	1351	28	the	the	DET
iiclr-17757	1351	29	aid	aid	NOUN
iiclr-17757	1351	30	and	and	CCONJ
iiclr-17757	1351	31	awarding	award	VERB
iiclr-17757	1351	32	monetary	monetary	ADJ
iiclr-17757	1351	33	damages	damage	NOUN
iiclr-17757	1351	34	to	to	ADP
iiclr-17757	1351	35	the	the	DET
iiclr-17757	1351	36	prevailing	prevail	VERB
iiclr-17757	1351	37	party	party	NOUN
iiclr-17757	1351	38	.	.	PUNCT
iiclr-17757	1352	1	the	the	DET
iiclr-17757	1352	2	united	united	PROPN
iiclr-17757	1352	3	states	states	PROPN
iiclr-17757	1352	4	also	also	ADV
iiclr-17757	1352	5	addresses	address	VERB
iiclr-17757	1352	6	the	the	DET
iiclr-17757	1352	7	practices	practice	NOUN
iiclr-17757	1352	8	contemplated	contemplate	VERB
iiclr-17757	1352	9	by	by	ADP
iiclr-17757	1352	10	article	article	NOUN
iiclr-17757	1352	11	88	88	NUM
iiclr-17757	1352	12	through	through	ADP
iiclr-17757	1352	13	legislation	legislation	NOUN
iiclr-17757	1352	14	.	.	PUNCT
iiclr-17757	1353	1	congress	congress	PROPN
iiclr-17757	1353	2	,	,	PUNCT
iiclr-17757	1353	3	the	the	DET
iiclr-17757	1353	4	law	law	NOUN
iiclr-17757	1353	5	-	-	PUNCT
iiclr-17757	1353	6	making	make	VERB
iiclr-17757	1353	7	branch	branch	NOUN
iiclr-17757	1353	8	of	of	ADP
iiclr-17757	1353	9	the	the	DET
iiclr-17757	1353	10	federal	federal	ADJ
iiclr-17757	1353	11	government	government	NOUN
iiclr-17757	1353	12	,	,	PUNCT
iiclr-17757	1353	13	may	may	AUX
iiclr-17757	1353	14	enact	enact	VERB
iiclr-17757	1353	15	legislation	legislation	NOUN
iiclr-17757	1353	16	specifically	specifically	ADV
iiclr-17757	1353	17	proscribing	proscribe	VERB
iiclr-17757	1353	18	the	the	DET
iiclr-17757	1353	19	state	state	NOUN
iiclr-17757	1353	20	from	from	ADP
iiclr-17757	1353	21	giving	give	VERB
iiclr-17757	1353	22	or	or	CCONJ
iiclr-17757	1353	23	receiving	receive	VERB
iiclr-17757	1353	24	the	the	DET
iiclr-17757	1353	25	aid	aid	NOUN
iiclr-17757	1353	26	under	under	ADP
iiclr-17757	1353	27	its	its	PRON
iiclr-17757	1353	28	exclusive	exclusive	ADJ
iiclr-17757	1353	29	authority	authority	NOUN
iiclr-17757	1353	30	to	to	PART
iiclr-17757	1353	31	regulate	regulate	VERB
iiclr-17757	1353	32	interstate	interstate	ADJ
iiclr-17757	1353	33	commerce.237	commerce.237	ADP
iiclr-17757	1353	34	the	the	DET
iiclr-17757	1353	35	authority	authority	NOUN
iiclr-17757	1353	36	of	of	ADP
iiclr-17757	1353	37	executive	executive	ADJ
iiclr-17757	1353	38	agencies	agency	NOUN
iiclr-17757	1353	39	in	in	ADP
iiclr-17757	1353	40	the	the	DET
iiclr-17757	1353	41	united	united	PROPN
iiclr-17757	1353	42	states	states	PROPN
iiclr-17757	1353	43	to	to	PART
iiclr-17757	1353	44	issue	issue	VERB
iiclr-17757	1353	45	regulations	regulation	NOUN
iiclr-17757	1353	46	interpreting	interpret	VERB
iiclr-17757	1353	47	statutes	statute	NOUN
iiclr-17757	1353	48	is	be	AUX
iiclr-17757	1353	49	consistent	consistent	ADJ
iiclr-17757	1353	50	with	with	ADP
iiclr-17757	1353	51	article	article	NOUN
iiclr-17757	1353	52	89	89	NUM
iiclr-17757	1353	53	of	of	ADP
iiclr-17757	1353	54	the	the	DET
iiclr-17757	1353	55	ec	ec	PROPN
iiclr-17757	1353	56	treaty	treaty	NOUN
iiclr-17757	1353	57	.	.	PUNCT
iiclr-17757	1354	1	article	article	NOUN
iiclr-17757	1354	2	89	89	NUM
iiclr-17757	1354	3	provides	provide	VERB
iiclr-17757	1354	4	that	that	SCONJ
iiclr-17757	1354	5	the	the	DET
iiclr-17757	1354	6	council	council	NOUN
iiclr-17757	1354	7	may	may	AUX
iiclr-17757	1354	8	issue	issue	VERB
iiclr-17757	1354	9	regulations	regulation	NOUN
iiclr-17757	1354	10	pertaining	pertain	VERB
iiclr-17757	1354	11	to	to	ADP
iiclr-17757	1354	12	articles	article	NOUN
iiclr-17757	1354	13	87	87	NUM
iiclr-17757	1354	14	and	and	CCONJ
iiclr-17757	1354	15	88	88	NUM
iiclr-17757	1354	16	of	of	ADP
iiclr-17757	1354	17	the	the	DET
iiclr-17757	1354	18	ec	ec	PROPN
iiclr-17757	1354	19	treaty	treaty	NOUN
iiclr-17757	1354	20	,	,	PUNCT
iiclr-17757	1354	21	the	the	DET
iiclr-17757	1354	22	provisions	provision	NOUN
iiclr-17757	1354	23	restricting	restrict	VERB
iiclr-17757	1354	24	forbidden	forbid	VERB
iiclr-17757	1354	25	state	state	NOUN
iiclr-17757	1354	26	aid.238	aid.238	NOUN
iiclr-17757	1354	27	in	in	ADP
iiclr-17757	1354	28	the	the	DET
iiclr-17757	1354	29	united	united	PROPN
iiclr-17757	1354	30	states	states	PROPN
iiclr-17757	1354	31	,	,	PUNCT
iiclr-17757	1354	32	executive	executive	ADJ
iiclr-17757	1354	33	agencies	agency	NOUN
iiclr-17757	1354	34	are	be	AUX
iiclr-17757	1354	35	authorized	authorize	VERB
iiclr-17757	1354	36	to	to	PART
iiclr-17757	1354	37	issue	issue	VERB
iiclr-17757	1354	38	regulations	regulation	NOUN
iiclr-17757	1354	39	(	(	PUNCT
iiclr-17757	1354	40	like	like	ADP
iiclr-17757	1354	41	the	the	DET
iiclr-17757	1354	42	provisions	provision	NOUN
iiclr-17757	1354	43	in	in	ADP
iiclr-17757	1354	44	article	article	NOUN
iiclr-17757	1354	45	89	89	NUM
iiclr-17757	1354	46	)	)	PUNCT
iiclr-17757	1354	47	to	to	PART
iiclr-17757	1354	48	interpret	interpret	VERB
iiclr-17757	1354	49	congressional	congressional	ADJ
iiclr-17757	1354	50	laws	law	NOUN
iiclr-17757	1354	51	so	so	ADV
iiclr-17757	1354	52	long	long	ADV
iiclr-17757	1354	53	as	as	SCONJ
iiclr-17757	1354	54	procedural	procedural	ADJ
iiclr-17757	1354	55	requirements	requirement	NOUN
iiclr-17757	1354	56	are	be	AUX
iiclr-17757	1354	57	satisfied	satisfied	ADJ
iiclr-17757	1354	58	,	,	PUNCT
iiclr-17757	1354	59	such	such	ADJ
iiclr-17757	1354	60	as	as	ADP
iiclr-17757	1354	61	giving	give	VERB
iiclr-17757	1354	62	notice	notice	NOUN
iiclr-17757	1354	63	of	of	ADP
iiclr-17757	1354	64	the	the	DET
iiclr-17757	1354	65	regulation	regulation	NOUN
iiclr-17757	1354	66	and	and	CCONJ
iiclr-17757	1354	67	an	an	DET
iiclr-17757	1354	68	opportunity	opportunity	NOUN
iiclr-17757	1354	69	to	to	PART
iiclr-17757	1354	70	comment	comment	VERB
iiclr-17757	1354	71	to	to	ADP
iiclr-17757	1354	72	the	the	DET
iiclr-17757	1354	73	public.239	public.239	NOUN
iiclr-17757	1354	74	as	as	ADP
iiclr-17757	1354	75	stated	state	VERB
iiclr-17757	1354	76	above,24	above,24	NOUN
iiclr-17757	1354	77	°	°	PART
iiclr-17757	1354	78	practices	practice	NOUN
iiclr-17757	1354	79	that	that	PRON
iiclr-17757	1354	80	distort	distort	VERB
iiclr-17757	1354	81	trade	trade	NOUN
iiclr-17757	1354	82	competition	competition	NOUN
iiclr-17757	1354	83	violate	violate	VERB
iiclr-17757	1354	84	united	united	PROPN
iiclr-17757	1354	85	states	states	PROPN
iiclr-17757	1354	86	public	public	ADJ
iiclr-17757	1354	87	policy	policy	NOUN
iiclr-17757	1354	88	.	.	PUNCT
iiclr-17757	1355	1	the	the	DET
iiclr-17757	1355	2	result	result	NOUN
iiclr-17757	1355	3	is	be	AUX
iiclr-17757	1355	4	that	that	SCONJ
iiclr-17757	1355	5	executive	executive	ADJ
iiclr-17757	1355	6	agencies	agency	NOUN
iiclr-17757	1355	7	in	in	ADP
iiclr-17757	1355	8	the	the	DET
iiclr-17757	1355	9	united	united	PROPN
iiclr-17757	1355	10	states	states	PROPN
iiclr-17757	1355	11	may	may	AUX
iiclr-17757	1355	12	create	create	VERB
iiclr-17757	1355	13	regulations	regulation	NOUN
iiclr-17757	1355	14	that	that	PRON
iiclr-17757	1355	15	deter	deter	VERB
iiclr-17757	1355	16	harmful	harmful	ADJ
iiclr-17757	1355	17	tax	tax	NOUN
iiclr-17757	1355	18	practices	practice	NOUN
iiclr-17757	1355	19	so	so	ADV
iiclr-17757	1355	20	long	long	ADV
iiclr-17757	1355	21	as	as	SCONJ
iiclr-17757	1355	22	they	they	PRON
iiclr-17757	1355	23	are	be	AUX
iiclr-17757	1355	24	issued	issue	VERB
iiclr-17757	1355	25	pursuant	pursuant	ADJ
iiclr-17757	1355	26	to	to	ADP
iiclr-17757	1355	27	a	a	DET
iiclr-17757	1355	28	conferral	conferral	NOUN
iiclr-17757	1355	29	of	of	ADP
iiclr-17757	1355	30	congressional	congressional	ADJ
iiclr-17757	1355	31	authority	authority	NOUN
iiclr-17757	1355	32	.	.	PUNCT
iiclr-17757	1356	1	the	the	DET
iiclr-17757	1356	2	forbidden	forbid	VERB
iiclr-17757	1356	3	state	state	NOUN
iiclr-17757	1356	4	aid	aid	NOUN
iiclr-17757	1356	5	provisions	provision	NOUN
iiclr-17757	1356	6	of	of	ADP
iiclr-17757	1356	7	the	the	DET
iiclr-17757	1356	8	ec	ec	PROPN
iiclr-17757	1356	9	treaty	treaty	NOUN
iiclr-17757	1356	10	are	be	AUX
iiclr-17757	1356	11	designed	design	VERB
iiclr-17757	1356	12	to	to	PART
iiclr-17757	1356	13	prevent	prevent	VERB
iiclr-17757	1356	14	,	,	PUNCT
iiclr-17757	1356	15	reduce	reduce	VERB
iiclr-17757	1356	16	,	,	PUNCT
iiclr-17757	1356	17	and	and	CCONJ
iiclr-17757	1356	18	eliminate	eliminate	VERB
iiclr-17757	1356	19	interference	interference	NOUN
iiclr-17757	1356	20	with	with	ADP
iiclr-17757	1356	21	the	the	DET
iiclr-17757	1356	22	common	common	ADJ
iiclr-17757	1356	23	marketplace	marketplace	NOUN
iiclr-17757	1356	24	.	.	PUNCT
iiclr-17757	1357	1	because	because	SCONJ
iiclr-17757	1357	2	the	the	DET
iiclr-17757	1357	3	united	united	PROPN
iiclr-17757	1357	4	states	states	PROPN
iiclr-17757	1357	5	is	be	AUX
iiclr-17757	1357	6	one	one	NUM
iiclr-17757	1357	7	nation	nation	NOUN
iiclr-17757	1357	8	with	with	ADP
iiclr-17757	1357	9	its	its	PRON
iiclr-17757	1357	10	member	member	NOUN
iiclr-17757	1357	11	states	state	NOUN
iiclr-17757	1357	12	under	under	ADP
iiclr-17757	1357	13	the	the	DET
iiclr-17757	1357	14	control	control	NOUN
iiclr-17757	1357	15	of	of	ADP
iiclr-17757	1357	16	one	one	NUM
iiclr-17757	1357	17	common	common	ADJ
iiclr-17757	1357	18	authority	authority	NOUN
iiclr-17757	1357	19	,	,	PUNCT
iiclr-17757	1357	20	the	the	DET
iiclr-17757	1357	21	federal	federal	ADJ
iiclr-17757	1357	22	government	government	NOUN
iiclr-17757	1357	23	can	can	AUX
iiclr-17757	1357	24	-	-	PUNCT
iiclr-17757	1357	25	and	and	CCONJ
iiclr-17757	1357	26	does	do	AUX
iiclr-17757	1357	27	-	-	PUNCT
iiclr-17757	1357	28	impose	impose	VERB
iiclr-17757	1357	29	rules	rule	NOUN
iiclr-17757	1357	30	and	and	CCONJ
iiclr-17757	1357	31	standards	standard	NOUN
iiclr-17757	1357	32	applicable	applicable	ADJ
iiclr-17757	1357	33	to	to	ADP
iiclr-17757	1357	34	the	the	DET
iiclr-17757	1357	35	individual	individual	ADJ
iiclr-17757	1357	36	states	state	NOUN
iiclr-17757	1357	37	.	.	PUNCT
iiclr-17757	1358	1	congress	congress	PROPN
iiclr-17757	1358	2	has	have	AUX
iiclr-17757	1358	3	preempted	preempt	VERB
iiclr-17757	1358	4	the	the	DET
iiclr-17757	1358	5	regulation	regulation	NOUN
iiclr-17757	1358	6	of	of	ADP
iiclr-17757	1358	7	interstate	interstate	ADJ
iiclr-17757	1358	8	commerce	commerce	NOUN
iiclr-17757	1358	9	between	between	ADP
iiclr-17757	1358	10	the	the	DET
iiclr-17757	1358	11	united	united	PROPN
iiclr-17757	1358	12	states	states	PROPN
iiclr-17757	1358	13	and	and	CCONJ
iiclr-17757	1358	14	individual	individual	ADJ
iiclr-17757	1358	15	states	state	NOUN
iiclr-17757	1358	16	or	or	CCONJ
iiclr-17757	1358	17	other	other	ADJ
iiclr-17757	1358	18	countries	country	NOUN
iiclr-17757	1358	19	.	.	PUNCT
iiclr-17757	1359	1	because	because	SCONJ
iiclr-17757	1359	2	the	the	DET
iiclr-17757	1359	3	trading	trading	NOUN
iiclr-17757	1359	4	policy	policy	NOUN
iiclr-17757	1359	5	of	of	ADP
iiclr-17757	1359	6	the	the	DET
iiclr-17757	1359	7	united	united	PROPN
iiclr-17757	1359	8	states	states	PROPN
iiclr-17757	1359	9	favors	favor	VERB
iiclr-17757	1359	10	free	free	ADJ
iiclr-17757	1359	11	competition	competition	NOUN
iiclr-17757	1359	12	and	and	CCONJ
iiclr-17757	1359	13	lawful	lawful	ADJ
iiclr-17757	1359	14	trade	trade	NOUN
iiclr-17757	1359	15	,	,	PUNCT
iiclr-17757	1359	16	united	unite	VERB
iiclr-17757	1359	17	236	236	NUM
iiclr-17757	1359	18	.	.	PUNCT
iiclr-17757	1359	19	to	to	PART
iiclr-17757	1359	20	raise	raise	VERB
iiclr-17757	1359	21	a	a	DET
iiclr-17757	1359	22	successful	successful	ADJ
iiclr-17757	1359	23	claim	claim	NOUN
iiclr-17757	1359	24	,	,	PUNCT
iiclr-17757	1359	25	the	the	DET
iiclr-17757	1359	26	plaintiff	plaintiff	NOUN
iiclr-17757	1359	27	must	must	AUX
iiclr-17757	1359	28	have	have	AUX
iiclr-17757	1359	29	standing	stand	VERB
iiclr-17757	1359	30	(	(	PUNCT
iiclr-17757	1359	31	the	the	DET
iiclr-17757	1359	32	person	person	NOUN
iiclr-17757	1359	33	initiating	initiate	VERB
iiclr-17757	1359	34	the	the	DET
iiclr-17757	1359	35	claim	claim	NOUN
iiclr-17757	1359	36	must	must	AUX
iiclr-17757	1359	37	have	have	AUX
iiclr-17757	1359	38	a	a	DET
iiclr-17757	1359	39	sufficient	sufficient	ADJ
iiclr-17757	1359	40	stake	stake	NOUN
iiclr-17757	1359	41	in	in	ADP
iiclr-17757	1359	42	an	an	DET
iiclr-17757	1359	43	otherwise	otherwise	ADV
iiclr-17757	1359	44	justiciable	justiciable	ADJ
iiclr-17757	1359	45	controversy	controversy	NOUN
iiclr-17757	1359	46	)	)	PUNCT
iiclr-17757	1359	47	.	.	PUNCT
iiclr-17757	1360	1	this	this	DET
iiclr-17757	1360	2	requirement	requirement	NOUN
iiclr-17757	1360	3	is	be	AUX
iiclr-17757	1360	4	satisfied	satisfied	ADJ
iiclr-17757	1360	5	if	if	SCONJ
iiclr-17757	1360	6	the	the	DET
iiclr-17757	1360	7	putative	putative	ADJ
iiclr-17757	1360	8	plaintiff	plaintiff	NOUN
iiclr-17757	1360	9	has	have	VERB
iiclr-17757	1360	10	a	a	DET
iiclr-17757	1360	11	legally	legally	ADV
iiclr-17757	1360	12	protected	protect	VERB
iiclr-17757	1360	13	and	and	CCONJ
iiclr-17757	1360	14	tangible	tangible	ADJ
iiclr-17757	1360	15	interest	interest	NOUN
iiclr-17757	1360	16	in	in	ADP
iiclr-17757	1360	17	the	the	DET
iiclr-17757	1360	18	litigation	litigation	NOUN
iiclr-17757	1360	19	.	.	PUNCT
iiclr-17757	1361	1	see	see	VERB
iiclr-17757	1361	2	black	black	PROPN
iiclr-17757	1361	3	's	's	PART
iiclr-17757	1361	4	supra	supra	ADJ
iiclr-17757	1361	5	note	note	NOUN
iiclr-17757	1361	6	12	12	NUM
iiclr-17757	1361	7	,	,	PUNCT
iiclr-17757	1361	8	at	at	ADP
iiclr-17757	1361	9	1405	1405	NUM
iiclr-17757	1361	10	(	(	PUNCT
iiclr-17757	1361	11	citing	cite	VERB
iiclr-17757	1361	12	sierra	sierra	PROPN
iiclr-17757	1361	13	mountain	mountain	PROPN
iiclr-17757	1361	14	club	club	PROPN
iiclr-17757	1361	15	v.	v.	ADP
iiclr-17757	1361	16	morton	morton	PROPN
iiclr-17757	1361	17	,	,	PUNCT
iiclr-17757	1361	18	405	405	NUM
iiclr-17757	1361	19	u.s	u.s	PROPN
iiclr-17757	1361	20	.	.	PROPN
iiclr-17757	1361	21	727	727	NUM
iiclr-17757	1361	22	(	(	PUNCT
iiclr-17757	1361	23	1972	1972	NUM
iiclr-17757	1361	24	)	)	PUNCT
iiclr-17757	1361	25	and	and	CCONJ
iiclr-17757	1361	26	guidry	guidry	PROPN
iiclr-17757	1361	27	v.	v.	ADP
iiclr-17757	1361	28	roberts	roberts	PROPN
iiclr-17757	1361	29	,	,	PUNCT
iiclr-17757	1361	30	331	331	NUM
iiclr-17757	1361	31	so.2d	so.2d	NOUN
iiclr-17757	1361	32	44	44	NUM
iiclr-17757	1361	33	,	,	PUNCT
iiclr-17757	1361	34	50	50	NUM
iiclr-17757	1361	35	(	(	PUNCT
iiclr-17757	1361	36	la.app	la.app	PROPN
iiclr-17757	1361	37	.	.	PROPN
iiclr-17757	1361	38	1976	1976	NUM
iiclr-17757	1361	39	)	)	PUNCT
iiclr-17757	1361	40	)	)	PUNCT
iiclr-17757	1361	41	.	.	PUNCT
iiclr-17757	1362	1	237	237	NUM
iiclr-17757	1362	2	.	.	PUNCT
iiclr-17757	1363	1	see	see	VERB
iiclr-17757	1363	2	van	van	PROPN
iiclr-17757	1363	3	alstyne	alstyne	PROPN
iiclr-17757	1363	4	,	,	PUNCT
iiclr-17757	1363	5	supra	supra	PROPN
iiclr-17757	1363	6	note	note	NOUN
iiclr-17757	1363	7	218	218	NUM
iiclr-17757	1363	8	for	for	ADP
iiclr-17757	1363	9	discussion	discussion	NOUN
iiclr-17757	1363	10	of	of	ADP
iiclr-17757	1363	11	congressional	congressional	ADJ
iiclr-17757	1363	12	authority	authority	NOUN
iiclr-17757	1363	13	under	under	ADP
iiclr-17757	1363	14	the	the	DET
iiclr-17757	1363	15	commerce	commerce	NOUN
iiclr-17757	1363	16	clause	clause	NOUN
iiclr-17757	1363	17	.	.	PUNCT
iiclr-17757	1364	1	238	238	NUM
iiclr-17757	1364	2	.	.	PUNCT
iiclr-17757	1365	1	see	see	VERB
iiclr-17757	1365	2	supra	supra	PROPN
iiclr-17757	1365	3	note	note	PROPN
iiclr-17757	1365	4	213	213	NUM
iiclr-17757	1365	5	for	for	ADP
iiclr-17757	1365	6	text	text	NOUN
iiclr-17757	1365	7	of	of	ADP
iiclr-17757	1365	8	ec	ec	PROPN
iiclr-17757	1365	9	treaty	treaty	NOUN
iiclr-17757	1365	10	article	article	NOUN
iiclr-17757	1365	11	89	89	NUM
iiclr-17757	1365	12	.	.	PUNCT
iiclr-17757	1366	1	239	239	NUM
iiclr-17757	1366	2	.	.	PUNCT
iiclr-17757	1367	1	to	to	PART
iiclr-17757	1367	2	summarize	summarize	VERB
iiclr-17757	1367	3	the	the	DET
iiclr-17757	1367	4	process	process	NOUN
iiclr-17757	1367	5	by	by	ADP
iiclr-17757	1367	6	which	which	PRON
iiclr-17757	1367	7	regulations	regulation	NOUN
iiclr-17757	1367	8	interpreting	interpret	VERB
iiclr-17757	1367	9	statutory	statutory	ADJ
iiclr-17757	1367	10	provisions	provision	NOUN
iiclr-17757	1367	11	in	in	ADP
iiclr-17757	1367	12	the	the	DET
iiclr-17757	1367	13	united	united	PROPN
iiclr-17757	1367	14	states	state	NOUN
iiclr-17757	1367	15	are	be	AUX
iiclr-17757	1367	16	promulgated	promulgate	VERB
iiclr-17757	1367	17	,	,	PUNCT
iiclr-17757	1367	18	legislative	legislative	ADJ
iiclr-17757	1367	19	regulations	regulation	NOUN
iiclr-17757	1367	20	must	must	AUX
iiclr-17757	1367	21	be	be	AUX
iiclr-17757	1367	22	issued	issue	VERB
iiclr-17757	1367	23	in	in	ADP
iiclr-17757	1367	24	accordance	accordance	NOUN
iiclr-17757	1367	25	with	with	ADP
iiclr-17757	1367	26	the	the	DET
iiclr-17757	1367	27	notice	notice	NOUN
iiclr-17757	1367	28	and	and	CCONJ
iiclr-17757	1367	29	comment	comment	NOUN
iiclr-17757	1367	30	requirements	requirement	NOUN
iiclr-17757	1367	31	of	of	ADP
iiclr-17757	1367	32	the	the	DET
iiclr-17757	1367	33	administrative	administrative	ADJ
iiclr-17757	1367	34	procedure	procedure	NOUN
iiclr-17757	1367	35	act	act	NOUN
iiclr-17757	1367	36	.	.	PUNCT
iiclr-17757	1368	1	there	there	PRON
iiclr-17757	1368	2	is	be	VERB
iiclr-17757	1368	3	no	no	DET
iiclr-17757	1368	4	similar	similar	ADJ
iiclr-17757	1368	5	requirement	requirement	NOUN
iiclr-17757	1368	6	for	for	ADP
iiclr-17757	1368	7	interpretive	interpretive	ADJ
iiclr-17757	1368	8	and	and	CCONJ
iiclr-17757	1368	9	procedural	procedural	ADJ
iiclr-17757	1368	10	regulations	regulation	NOUN
iiclr-17757	1368	11	,	,	PUNCT
iiclr-17757	1368	12	although	although	SCONJ
iiclr-17757	1368	13	they	they	PRON
iiclr-17757	1368	14	are	be	AUX
iiclr-17757	1368	15	followed	follow	VERB
iiclr-17757	1368	16	for	for	ADP
iiclr-17757	1368	17	interpretive	interpretive	ADJ
iiclr-17757	1368	18	regulations	regulation	NOUN
iiclr-17757	1368	19	.	.	PUNCT
iiclr-17757	1369	1	although	although	SCONJ
iiclr-17757	1369	2	not	not	PART
iiclr-17757	1369	3	affecting	affect	VERB
iiclr-17757	1369	4	the	the	DET
iiclr-17757	1369	5	conclusion	conclusion	NOUN
iiclr-17757	1369	6	that	that	SCONJ
iiclr-17757	1369	7	united	united	PROPN
iiclr-17757	1369	8	states	states	PROPN
iiclr-17757	1369	9	practice	practice	NOUN
iiclr-17757	1369	10	is	be	AUX
iiclr-17757	1369	11	consistent	consistent	ADJ
iiclr-17757	1369	12	with	with	ADP
iiclr-17757	1369	13	article	article	NOUN
iiclr-17757	1369	14	89	89	NUM
iiclr-17757	1369	15	,	,	PUNCT
iiclr-17757	1369	16	regulations	regulation	NOUN
iiclr-17757	1369	17	concerning	concern	VERB
iiclr-17757	1369	18	aid	aid	NOUN
iiclr-17757	1369	19	by	by	ADP
iiclr-17757	1369	20	or	or	CCONJ
iiclr-17757	1369	21	to	to	PART
iiclr-17757	1369	22	states	state	NOUN
iiclr-17757	1369	23	that	that	PRON
iiclr-17757	1369	24	interfere	interfere	VERB
iiclr-17757	1369	25	with	with	ADP
iiclr-17757	1369	26	trade	trade	NOUN
iiclr-17757	1369	27	practices	practice	NOUN
iiclr-17757	1369	28	would	would	AUX
iiclr-17757	1369	29	likely	likely	ADV
iiclr-17757	1369	30	be	be	AUX
iiclr-17757	1369	31	promulgated	promulgate	VERB
iiclr-17757	1369	32	by	by	ADP
iiclr-17757	1369	33	the	the	DET
iiclr-17757	1369	34	department	department	PROPN
iiclr-17757	1369	35	of	of	ADP
iiclr-17757	1369	36	commerce	commerce	PROPN
iiclr-17757	1369	37	,	,	PUNCT
iiclr-17757	1369	38	another	another	DET
iiclr-17757	1369	39	executive	executive	ADJ
iiclr-17757	1369	40	agency	agency	NOUN
iiclr-17757	1369	41	,	,	PUNCT
iiclr-17757	1369	42	rather	rather	ADV
iiclr-17757	1369	43	than	than	ADP
iiclr-17757	1369	44	the	the	DET
iiclr-17757	1369	45	treasury	treasury	NOUN
iiclr-17757	1369	46	or	or	CCONJ
iiclr-17757	1369	47	the	the	DET
iiclr-17757	1369	48	irs	irs	PROPN
iiclr-17757	1369	49	.	.	PUNCT
iiclr-17757	1370	1	240	240	NUM
iiclr-17757	1370	2	.	.	PUNCT
iiclr-17757	1371	1	see	see	VERB
iiclr-17757	1371	2	supra	supra	PROPN
iiclr-17757	1371	3	note	note	PROPN
iiclr-17757	1371	4	216	216	NUM
iiclr-17757	1371	5	(	(	PUNCT
iiclr-17757	1371	6	discussing	discuss	VERB
iiclr-17757	1371	7	united	united	PROPN
iiclr-17757	1371	8	states	states	PROPN
iiclr-17757	1371	9	policy	policy	NOUN
iiclr-17757	1371	10	regarding	regard	VERB
iiclr-17757	1371	11	practices	practice	NOUN
iiclr-17757	1371	12	distorting	distort	VERB
iiclr-17757	1371	13	trade	trade	NOUN
iiclr-17757	1371	14	)	)	PUNCT
iiclr-17757	1371	15	.	.	PUNCT
iiclr-17757	1372	1	[	[	X
iiclr-17757	1372	2	vol	vol	NOUN
iiclr-17757	1372	3	.	.	PUNCT
iiclr-17757	1373	1	13:1	13:1	NUM
iiclr-17757	1373	2	all	all	PRON
iiclr-17757	1373	3	's	be	AUX
iiclr-17757	1373	4	fair	fair	ADJ
iiclr-17757	1373	5	in	in	ADP
iiclr-17757	1373	6	love	love	NOUN
iiclr-17757	1373	7	,	,	PUNCT
iiclr-17757	1373	8	war	war	NOUN
iiclr-17757	1373	9	,	,	PUNCT
iiclr-17757	1373	10	and	and	CCONJ
iiclr-17757	1373	11	taxes	taxis	NOUN
iiclr-17757	1373	12	states	state	NOUN
iiclr-17757	1373	13	practices	practice	NOUN
iiclr-17757	1373	14	comply	comply	ADV
iiclr-17757	1373	15	with	with	ADP
iiclr-17757	1373	16	those	those	PRON
iiclr-17757	1373	17	advocated	advocate	VERB
iiclr-17757	1373	18	in	in	ADP
iiclr-17757	1373	19	articles	article	NOUN
iiclr-17757	1373	20	87	87	NUM
iiclr-17757	1373	21	through	through	ADP
iiclr-17757	1373	22	89	89	NUM
iiclr-17757	1373	23	of	of	ADP
iiclr-17757	1373	24	the	the	DET
iiclr-17757	1373	25	ec	ec	PROPN
iiclr-17757	1373	26	treaty	treaty	NOUN
iiclr-17757	1373	27	.	.	PUNCT
iiclr-17757	1374	1	similarly	similarly	ADV
iiclr-17757	1374	2	,	,	PUNCT
iiclr-17757	1374	3	disruptive	disruptive	ADJ
iiclr-17757	1374	4	state	state	NOUN
iiclr-17757	1374	5	aid	aid	NOUN
iiclr-17757	1374	6	practices	practice	NOUN
iiclr-17757	1374	7	are	be	AUX
iiclr-17757	1374	8	curtailed	curtail	VERB
iiclr-17757	1374	9	in	in	ADP
iiclr-17757	1374	10	the	the	DET
iiclr-17757	1374	11	united	united	PROPN
iiclr-17757	1374	12	states	states	PROPN
iiclr-17757	1374	13	at	at	ADP
iiclr-17757	1374	14	least	least	ADJ
iiclr-17757	1374	15	as	as	ADV
iiclr-17757	1374	16	much	much	ADJ
iiclr-17757	1374	17	as	as	ADP
iiclr-17757	1374	18	the	the	DET
iiclr-17757	1374	19	remedies	remedy	NOUN
iiclr-17757	1374	20	afforded	afford	VERB
iiclr-17757	1374	21	in	in	ADP
iiclr-17757	1374	22	articles	article	NOUN
iiclr-17757	1374	23	87	87	NUM
iiclr-17757	1374	24	through	through	ADP
iiclr-17757	1374	25	89	89	NUM
iiclr-17757	1374	26	when	when	SCONJ
iiclr-17757	1374	27	claims	claim	NOUN
iiclr-17757	1374	28	are	be	AUX
iiclr-17757	1374	29	initiated	initiate	VERB
iiclr-17757	1374	30	through	through	ADP
iiclr-17757	1374	31	its	its	PRON
iiclr-17757	1374	32	judiciary	judiciary	ADJ
iiclr-17757	1374	33	branch	branch	NOUN
iiclr-17757	1374	34	because	because	SCONJ
iiclr-17757	1374	35	relief	relief	NOUN
iiclr-17757	1374	36	is	be	AUX
iiclr-17757	1374	37	both	both	PRON
iiclr-17757	1374	38	equitable	equitable	ADJ
iiclr-17757	1374	39	(	(	PUNCT
iiclr-17757	1374	40	enjoining	enjoin	VERB
iiclr-17757	1374	41	the	the	DET
iiclr-17757	1374	42	action	action	NOUN
iiclr-17757	1374	43	)	)	PUNCT
iiclr-17757	1374	44	and	and	CCONJ
iiclr-17757	1374	45	legal	legal	ADJ
iiclr-17757	1374	46	(	(	PUNCT
iiclr-17757	1374	47	awarding	award	VERB
iiclr-17757	1374	48	monetary	monetary	ADJ
iiclr-17757	1374	49	damages	damage	NOUN
iiclr-17757	1374	50	)	)	PUNCT
iiclr-17757	1374	51	.	.	PUNCT
iiclr-17757	1375	1	the	the	DET
iiclr-17757	1375	2	united	united	PROPN
iiclr-17757	1375	3	states	states	PROPN
iiclr-17757	1375	4	has	have	VERB
iiclr-17757	1375	5	authority	authority	NOUN
iiclr-17757	1375	6	equal	equal	ADJ
iiclr-17757	1375	7	to	to	ADP
iiclr-17757	1375	8	that	that	PRON
iiclr-17757	1375	9	provided	provide	VERB
iiclr-17757	1375	10	in	in	ADP
iiclr-17757	1375	11	article	article	NOUN
iiclr-17757	1375	12	89	89	NUM
iiclr-17757	1375	13	to	to	PART
iiclr-17757	1375	14	further	far	ADV
iiclr-17757	1375	15	explain	explain	VERB
iiclr-17757	1375	16	relevant	relevant	ADJ
iiclr-17757	1375	17	laws	law	NOUN
iiclr-17757	1375	18	.	.	PUNCT
iiclr-17757	1376	1	finally	finally	ADV
iiclr-17757	1376	2	,	,	PUNCT
iiclr-17757	1376	3	all	all	DET
iiclr-17757	1376	4	executive	executive	ADJ
iiclr-17757	1376	5	agencies	agency	NOUN
iiclr-17757	1376	6	are	be	AUX
iiclr-17757	1376	7	vested	vest	VERB
iiclr-17757	1376	8	with	with	ADP
iiclr-17757	1376	9	authority	authority	NOUN
iiclr-17757	1376	10	to	to	PART
iiclr-17757	1376	11	promulgate	promulgate	VERB
iiclr-17757	1376	12	regulations	regulation	NOUN
iiclr-17757	1376	13	interpreting	interpret	VERB
iiclr-17757	1376	14	law	law	NOUN
iiclr-17757	1376	15	within	within	ADP
iiclr-17757	1376	16	their	their	PRON
iiclr-17757	1376	17	jurisdiction	jurisdiction	NOUN
iiclr-17757	1376	18	,	,	PUNCT
iiclr-17757	1376	19	including	include	VERB
iiclr-17757	1376	20	those	those	PRON
iiclr-17757	1376	21	deterring	deter	VERB
iiclr-17757	1376	22	harmful	harmful	ADJ
iiclr-17757	1376	23	competition	competition	NOUN
iiclr-17757	1376	24	in	in	ADP
iiclr-17757	1376	25	the	the	DET
iiclr-17757	1376	26	marketplace	marketplace	NOUN
iiclr-17757	1376	27	.	.	PUNCT
iiclr-17757	1377	1	b.	b.	PROPN
iiclr-17757	1377	2	u.s	u.s	PROPN
iiclr-17757	1377	3	.	.	PROPN
iiclr-17757	1377	4	ruling	rule	VERB
iiclr-17757	1377	5	practice	practice	NOUN
iiclr-17757	1377	6	consistent	consistent	ADJ
iiclr-17757	1377	7	with	with	ADP
iiclr-17757	1377	8	ec	ec	PROPN
iiclr-17757	1377	9	code	code	PROPN
iiclr-17757	1377	10	of	of	ADP
iiclr-17757	1377	11	conduct	conduct	NOUN
iiclr-17757	1377	12	1	1	NUM
iiclr-17757	1377	13	.	.	PUNCT
iiclr-17757	1378	1	ec	ec	PROPN
iiclr-17757	1378	2	code	code	PROPN
iiclr-17757	1378	3	of	of	ADP
iiclr-17757	1378	4	conduct	conduct	NOUN
iiclr-17757	1378	5	described	describe	VERB
iiclr-17757	1378	6	on	on	ADP
iiclr-17757	1378	7	december	december	PROPN
iiclr-17757	1378	8	1	1	NUM
iiclr-17757	1378	9	,	,	PUNCT
iiclr-17757	1378	10	1997	1997	NUM
iiclr-17757	1378	11	the	the	DET
iiclr-17757	1378	12	council	council	NOUN
iiclr-17757	1378	13	passed	pass	VERB
iiclr-17757	1378	14	a	a	DET
iiclr-17757	1378	15	package	package	NOUN
iiclr-17757	1378	16	of	of	ADP
iiclr-17757	1378	17	measures	measure	NOUN
iiclr-17757	1378	18	to	to	PART
iiclr-17757	1378	19	address	address	VERB
iiclr-17757	1378	20	harmful	harmful	ADJ
iiclr-17757	1378	21	tax	tax	NOUN
iiclr-17757	1378	22	competition	competition	NOUN
iiclr-17757	1378	23	that	that	PRON
iiclr-17757	1378	24	included	include	VERB
iiclr-17757	1378	25	measures	measure	NOUN
iiclr-17757	1378	26	to	to	PART
iiclr-17757	1378	27	reduce	reduce	VERB
iiclr-17757	1378	28	distortions	distortion	NOUN
iiclr-17757	1378	29	in	in	ADP
iiclr-17757	1378	30	the	the	DET
iiclr-17757	1378	31	single	single	ADJ
iiclr-17757	1378	32	market	market	NOUN
iiclr-17757	1378	33	,	,	PUNCT
iiclr-17757	1378	34	prevent	prevent	VERB
iiclr-17757	1378	35	excessive	excessive	ADJ
iiclr-17757	1378	36	losses	loss	NOUN
iiclr-17757	1378	37	of	of	ADP
iiclr-17757	1378	38	tax	tax	NOUN
iiclr-17757	1378	39	revenue	revenue	NOUN
iiclr-17757	1378	40	,	,	PUNCT
iiclr-17757	1378	41	and	and	CCONJ
iiclr-17757	1378	42	develop	develop	VERB
iiclr-17757	1378	43	tax	tax	NOUN
iiclr-17757	1378	44	structures	structure	NOUN
iiclr-17757	1378	45	in	in	ADP
iiclr-17757	1378	46	employment	employment	NOUN
iiclr-17757	1378	47	-	-	PUNCT
iiclr-17757	1378	48	friendly	friendly	ADJ
iiclr-17757	1378	49	manners.24	manners.24	NOUN
iiclr-17757	1378	50	"	"	PUNCT
iiclr-17757	1378	51	'	'	PUNCT
iiclr-17757	1378	52	the	the	DET
iiclr-17757	1378	53	ecofin	ecofin	NOUN
iiclr-17757	1378	54	council242	council242	PROPN
iiclr-17757	1378	55	and	and	CCONJ
iiclr-17757	1378	56	the	the	DET
iiclr-17757	1378	57	representatives	representative	NOUN
iiclr-17757	1378	58	of	of	ADP
iiclr-17757	1378	59	the	the	DET
iiclr-17757	1378	60	governments	government	NOUN
iiclr-17757	1378	61	of	of	ADP
iiclr-17757	1378	62	member	member	NOUN
iiclr-17757	1378	63	states	state	NOUN
iiclr-17757	1378	64	agreed	agree	VERB
iiclr-17757	1378	65	to	to	ADP
iiclr-17757	1378	66	a	a	DET
iiclr-17757	1378	67	resolution	resolution	NOUN
iiclr-17757	1378	68	establishing	establish	VERB
iiclr-17757	1378	69	a	a	DET
iiclr-17757	1378	70	code	code	NOUN
iiclr-17757	1378	71	of	of	ADP
iiclr-17757	1378	72	conduct	conduct	NOUN
iiclr-17757	1378	73	for	for	ADP
iiclr-17757	1378	74	business	business	NOUN
iiclr-17757	1378	75	taxation	taxation	NOUN
iiclr-17757	1378	76	,	,	PUNCT
iiclr-17757	1378	77	now	now	ADV
iiclr-17757	1378	78	commonly	commonly	ADV
iiclr-17757	1378	79	referred	refer	VERB
iiclr-17757	1378	80	to	to	ADP
iiclr-17757	1378	81	as	as	ADP
iiclr-17757	1378	82	the	the	DET
iiclr-17757	1378	83	"	"	PUNCT
iiclr-17757	1378	84	ec	ec	PROPN
iiclr-17757	1378	85	code	code	NOUN
iiclr-17757	1378	86	of	of	ADP
iiclr-17757	1378	87	conduct	conduct	NOUN
iiclr-17757	1378	88	.	.	PUNCT
iiclr-17757	1378	89	"	"	PUNCT
iiclr-17757	1379	1	'	'	PUNCT
iiclr-17757	1379	2	43	43	NUM
iiclr-17757	1379	3	the	the	DET
iiclr-17757	1379	4	code	code	NOUN
iiclr-17757	1379	5	of	of	ADP
iiclr-17757	1379	6	conduct	conduct	NOUN
iiclr-17757	1379	7	(	(	PUNCT
iiclr-17757	1379	8	ec	ec	PROPN
iiclr-17757	1379	9	code	code	PROPN
iiclr-17757	1379	10	)	)	PUNCT
iiclr-17757	1379	11	identifies	identify	VERB
iiclr-17757	1379	12	potentially	potentially	ADV
iiclr-17757	1379	13	harmful	harmful	ADJ
iiclr-17757	1379	14	business	business	NOUN
iiclr-17757	1379	15	taxing	tax	VERB
iiclr-17757	1379	16	regimes	regime	NOUN
iiclr-17757	1379	17	,	,	PUNCT
iiclr-17757	1379	18	provides	provide	VERB
iiclr-17757	1379	19	criteria	criterion	NOUN
iiclr-17757	1379	20	to	to	PART
iiclr-17757	1379	21	determine	determine	VERB
iiclr-17757	1379	22	whether	whether	SCONJ
iiclr-17757	1379	23	a	a	DET
iiclr-17757	1379	24	regime	regime	NOUN
iiclr-17757	1379	25	is	be	AUX
iiclr-17757	1379	26	harmful	harmful	ADJ
iiclr-17757	1379	27	,	,	PUNCT
iiclr-17757	1379	28	and	and	CCONJ
iiclr-17757	1379	29	includes	include	VERB
iiclr-17757	1379	30	a	a	DET
iiclr-17757	1379	31	commitment	commitment	NOUN
iiclr-17757	1379	32	both	both	CCONJ
iiclr-17757	1379	33	to	to	PART
iiclr-17757	1379	34	end	end	VERB
iiclr-17757	1379	35	existing	exist	VERB
iiclr-17757	1379	36	harmful	harmful	ADJ
iiclr-17757	1379	37	regimes	regime	NOUN
iiclr-17757	1379	38	(	(	PUNCT
iiclr-17757	1379	39	the	the	DET
iiclr-17757	1379	40	rollback	rollback	NOUN
iiclr-17757	1379	41	)	)	PUNCT
iiclr-17757	1379	42	as	as	ADV
iiclr-17757	1379	43	well	well	ADV
iiclr-17757	1379	44	as	as	ADP
iiclr-17757	1379	45	to	to	PART
iiclr-17757	1379	46	not	not	PART
iiclr-17757	1379	47	start	start	VERB
iiclr-17757	1379	48	new	new	ADJ
iiclr-17757	1379	49	ones	one	NOUN
iiclr-17757	1379	50	(	(	PUNCT
iiclr-17757	1379	51	the	the	DET
iiclr-17757	1379	52	standstill).2	standstill).2	PROPN
iiclr-17757	1379	53	'	'	PUNCT
iiclr-17757	1379	54	the	the	DET
iiclr-17757	1379	55	ec	ec	PROPN
iiclr-17757	1379	56	code	code	NOUN
iiclr-17757	1379	57	specifically	specifically	ADV
iiclr-17757	1379	58	applies	apply	VERB
iiclr-17757	1379	59	to	to	ADP
iiclr-17757	1379	60	tax	tax	NOUN
iiclr-17757	1379	61	measures	measure	NOUN
iiclr-17757	1379	62	-	-	PUNCT
iiclr-17757	1379	63	which	which	PRON
iiclr-17757	1379	64	includes	include	VERB
iiclr-17757	1379	65	not	not	PART
iiclr-17757	1379	66	only	only	ADV
iiclr-17757	1379	67	laws	law	NOUN
iiclr-17757	1379	68	and	and	CCONJ
iiclr-17757	1379	69	regulations	regulation	NOUN
iiclr-17757	1379	70	,	,	PUNCT
iiclr-17757	1379	71	but	but	CCONJ
iiclr-17757	1379	72	also	also	ADV
iiclr-17757	1379	73	administrative	administrative	ADJ
iiclr-17757	1379	74	practices	practice	NOUN
iiclr-17757	1379	75	-	-	PUNCT
iiclr-17757	1379	76	affecting	affect	VERB
iiclr-17757	1379	77	the	the	DET
iiclr-17757	1379	78	location	location	NOUN
iiclr-17757	1379	79	of	of	ADP
iiclr-17757	1379	80	business	business	NOUN
iiclr-17757	1379	81	activity.24	activity.24	NOUN
iiclr-17757	1379	82	tax	tax	NOUN
iiclr-17757	1379	83	measures	measure	NOUN
iiclr-17757	1379	84	of	of	ADP
iiclr-17757	1379	85	this	this	DET
iiclr-17757	1379	86	type	type	NOUN
iiclr-17757	1379	87	that	that	PRON
iiclr-17757	1379	88	are	be	AUX
iiclr-17757	1379	89	significantly	significantly	ADV
iiclr-17757	1379	90	lower	low	ADJ
iiclr-17757	1379	91	than	than	ADP
iiclr-17757	1379	92	those	those	PRON
iiclr-17757	1379	93	generally	generally	ADV
iiclr-17757	1379	94	applicable	applicable	ADJ
iiclr-17757	1379	95	to	to	ADP
iiclr-17757	1379	96	member	member	NOUN
iiclr-17757	1379	97	states	state	NOUN
iiclr-17757	1379	98	are	be	AUX
iiclr-17757	1379	99	considered	consider	VERB
iiclr-17757	1379	100	potentially	potentially	ADV
iiclr-17757	1379	101	241	241	X
iiclr-17757	1379	102	.	.	PUNCT
iiclr-17757	1380	1	see	see	VERB
iiclr-17757	1380	2	coraline	coraline	PROPN
iiclr-17757	1380	3	kok	kok	PROPN
iiclr-17757	1380	4	,	,	PUNCT
iiclr-17757	1380	5	ec	ec	PROPN
iiclr-17757	1380	6	update	update	NOUN
iiclr-17757	1380	7	,	,	PUNCT
iiclr-17757	1380	8	europe	europe	PROPN
iiclr-17757	1380	9	.	.	PUNCT
iiclr-17757	1381	1	tax	tax	NOUN
iiclr-17757	1381	2	.	.	PUNCT
iiclr-17757	1381	3	,	,	PUNCT
iiclr-17757	1381	4	ec-5	ec-5	NOUN
iiclr-17757	1381	5	,	,	PUNCT
iiclr-17757	1381	6	feb	feb	PROPN
iiclr-17757	1381	7	.	.	PROPN
iiclr-17757	1381	8	1998	1998	NUM
iiclr-17757	1381	9	;	;	PUNCT
iiclr-17757	1381	10	see	see	VERB
iiclr-17757	1381	11	also	also	ADV
iiclr-17757	1381	12	the	the	DET
iiclr-17757	1381	13	oecd	oecd	PROPN
iiclr-17757	1381	14	1998	1998	NUM
iiclr-17757	1381	15	report	report	NOUN
iiclr-17757	1381	16	.	.	PUNCT
iiclr-17757	1382	1	the	the	DET
iiclr-17757	1382	2	following	follow	VERB
iiclr-17757	1382	3	three	three	NUM
iiclr-17757	1382	4	areas	area	NOUN
iiclr-17757	1382	5	were	be	AUX
iiclr-17757	1382	6	business	business	NOUN
iiclr-17757	1382	7	taxation	taxation	NOUN
iiclr-17757	1382	8	,	,	PUNCT
iiclr-17757	1382	9	taxation	taxation	NOUN
iiclr-17757	1382	10	of	of	ADP
iiclr-17757	1382	11	savings	saving	NOUN
iiclr-17757	1382	12	income	income	NOUN
iiclr-17757	1382	13	,	,	PUNCT
iiclr-17757	1382	14	and	and	CCONJ
iiclr-17757	1382	15	withholding	withhold	VERB
iiclr-17757	1382	16	taxes	taxis	NOUN
iiclr-17757	1382	17	on	on	ADP
iiclr-17757	1382	18	cross	cross	ADJ
iiclr-17757	1382	19	-	-	ADJ
iiclr-17757	1382	20	border	border	ADJ
iiclr-17757	1382	21	interest	interest	NOUN
iiclr-17757	1382	22	and	and	CCONJ
iiclr-17757	1382	23	royalty	royalty	NOUN
iiclr-17757	1382	24	payments	payment	NOUN
iiclr-17757	1382	25	between	between	ADP
iiclr-17757	1382	26	companies	company	NOUN
iiclr-17757	1382	27	.	.	PUNCT
iiclr-17757	1383	1	see	see	VERB
iiclr-17757	1383	2	kok	kok	PROPN
iiclr-17757	1383	3	,	,	PUNCT
iiclr-17757	1383	4	supra	supra	PROPN
iiclr-17757	1383	5	,	,	PUNCT
iiclr-17757	1383	6	at	at	ADP
iiclr-17757	1383	7	ec-5	ec-5	NOUN
iiclr-17757	1383	8	.	.	PUNCT
iiclr-17757	1384	1	242	242	NUM
iiclr-17757	1384	2	.	.	PUNCT
iiclr-17757	1385	1	see	see	VERB
iiclr-17757	1385	2	http://www.eu200l.se/static/eng/issues/ecofin.asp	http://www.eu200l.se/static/eng/issues/ecofin.asp	PROPN
iiclr-17757	1385	3	(	(	PUNCT
iiclr-17757	1385	4	last	last	ADJ
iiclr-17757	1385	5	visited	visit	VERB
iiclr-17757	1385	6	feb	feb	PROPN
iiclr-17757	1385	7	.	.	PROPN
iiclr-17757	1385	8	15	15	NUM
iiclr-17757	1385	9	,	,	PUNCT
iiclr-17757	1385	10	2002	2002	NUM
iiclr-17757	1385	11	)	)	PUNCT
iiclr-17757	1385	12	.	.	PUNCT
iiclr-17757	1386	1	the	the	DET
iiclr-17757	1386	2	ecofin	ecofin	PROPN
iiclr-17757	1386	3	council	council	PROPN
iiclr-17757	1386	4	coordinates	coordinate	VERB
iiclr-17757	1386	5	economic	economic	ADJ
iiclr-17757	1386	6	policy	policy	NOUN
iiclr-17757	1386	7	in	in	ADP
iiclr-17757	1386	8	the	the	DET
iiclr-17757	1386	9	eu	eu	PROPN
iiclr-17757	1386	10	.	.	PROPN
iiclr-17757	1387	1	in	in	ADP
iiclr-17757	1387	2	this	this	DET
iiclr-17757	1387	3	capacity	capacity	NOUN
iiclr-17757	1387	4	it	it	PRON
iiclr-17757	1387	5	has	have	AUX
iiclr-17757	1387	6	paid	pay	VERB
iiclr-17757	1387	7	particular	particular	ADJ
iiclr-17757	1387	8	attention	attention	NOUN
iiclr-17757	1387	9	to	to	ADP
iiclr-17757	1387	10	combating	combat	VERB
iiclr-17757	1387	11	harmful	harmful	ADJ
iiclr-17757	1387	12	tax	tax	NOUN
iiclr-17757	1387	13	competition	competition	NOUN
iiclr-17757	1387	14	among	among	ADP
iiclr-17757	1387	15	countries	country	NOUN
iiclr-17757	1387	16	.	.	PUNCT
iiclr-17757	1388	1	see	see	VERB
iiclr-17757	1388	2	i	i	PRON
iiclr-17757	1388	3	d.	d.	PROPN
iiclr-17757	1388	4	243	243	NUM
iiclr-17757	1388	5	.	.	PUNCT
iiclr-17757	1389	1	see	see	VERB
iiclr-17757	1389	2	kok	kok	PROPN
iiclr-17757	1389	3	,	,	PUNCT
iiclr-17757	1389	4	supra	supra	PROPN
iiclr-17757	1389	5	note	note	PROPN
iiclr-17757	1389	6	241	241	NUM
iiclr-17757	1389	7	,	,	PUNCT
iiclr-17757	1389	8	at	at	ADP
iiclr-17757	1389	9	ec-5	ec-5	NOUN
iiclr-17757	1389	10	;	;	PUNCT
iiclr-17757	1389	11	oecd	oecd	PROPN
iiclr-17757	1389	12	1998	1998	NUM
iiclr-17757	1389	13	report	report	NOUN
iiclr-17757	1389	14	,	,	PUNCT
iiclr-17757	1389	15	supra	supra	PROPN
iiclr-17757	1389	16	note	note	NOUN
iiclr-17757	1389	17	7	7	NUM
iiclr-17757	1389	18	.	.	PUNCT
iiclr-17757	1390	1	the	the	DET
iiclr-17757	1390	2	code	code	NOUN
iiclr-17757	1390	3	of	of	ADP
iiclr-17757	1390	4	conduct	conduct	NOUN
iiclr-17757	1390	5	is	be	AUX
iiclr-17757	1390	6	intended	intend	VERB
iiclr-17757	1390	7	to	to	PART
iiclr-17757	1390	8	apply	apply	VERB
iiclr-17757	1390	9	to	to	ADP
iiclr-17757	1390	10	"	"	PUNCT
iiclr-17757	1390	11	business	business	NOUN
iiclr-17757	1390	12	taxation	taxation	NOUN
iiclr-17757	1390	13	,	,	PUNCT
iiclr-17757	1390	14	taxation	taxation	NOUN
iiclr-17757	1390	15	of	of	ADP
iiclr-17757	1390	16	savings	saving	NOUN
iiclr-17757	1390	17	income	income	NOUN
iiclr-17757	1390	18	and	and	CCONJ
iiclr-17757	1390	19	the	the	DET
iiclr-17757	1390	20	issue	issue	NOUN
iiclr-17757	1390	21	of	of	ADP
iiclr-17757	1390	22	withholding	withhold	VERB
iiclr-17757	1390	23	taxes	taxis	NOUN
iiclr-17757	1390	24	on	on	ADP
iiclr-17757	1390	25	cross	cross	ADJ
iiclr-17757	1390	26	-	-	ADJ
iiclr-17757	1390	27	border	border	ADJ
iiclr-17757	1390	28	interest	interest	NOUN
iiclr-17757	1390	29	and	and	CCONJ
iiclr-17757	1390	30	royalty	royalty	NOUN
iiclr-17757	1390	31	payments	payment	NOUN
iiclr-17757	1390	32	between	between	ADP
iiclr-17757	1390	33	companies	company	NOUN
iiclr-17757	1390	34	.	.	PUNCT
iiclr-17757	1390	35	"	"	PUNCT
iiclr-17757	1391	1	i	i	PRON
iiclr-17757	1391	2	d.	d.	PROPN
iiclr-17757	1391	3	244	244	NUM
iiclr-17757	1391	4	.	.	PUNCT
iiclr-17757	1392	1	see	see	VERB
iiclr-17757	1392	2	oecd	oecd	PROPN
iiclr-17757	1392	3	1998	1998	NUM
iiclr-17757	1392	4	report	report	NOUN
iiclr-17757	1392	5	,	,	PUNCT
iiclr-17757	1392	6	supra	supra	PROPN
iiclr-17757	1392	7	note	note	PROPN
iiclr-17757	1392	8	7	7	NUM
iiclr-17757	1392	9	,	,	PUNCT
iiclr-17757	1392	10	17	17	NUM
iiclr-17757	1392	11	,	,	PUNCT
iiclr-17757	1392	12	at	at	ADP
iiclr-17757	1392	13	11	11	NUM
iiclr-17757	1392	14	.	.	PUNCT
iiclr-17757	1393	1	see	see	VERB
iiclr-17757	1393	2	also	also	ADV
iiclr-17757	1393	3	council	council	PROPN
iiclr-17757	1393	4	of	of	ADP
iiclr-17757	1393	5	european	european	PROPN
iiclr-17757	1393	6	union	union	PROPN
iiclr-17757	1393	7	and	and	CCONJ
iiclr-17757	1393	8	representatives	representative	NOUN
iiclr-17757	1393	9	of	of	ADP
iiclr-17757	1393	10	the	the	DET
iiclr-17757	1393	11	governments	government	NOUN
iiclr-17757	1393	12	of	of	ADP
iiclr-17757	1393	13	the	the	DET
iiclr-17757	1393	14	member	member	NOUN
iiclr-17757	1393	15	states	state	NOUN
iiclr-17757	1393	16	,	,	PUNCT
iiclr-17757	1393	17	code	code	NOUN
iiclr-17757	1393	18	of	of	ADP
iiclr-17757	1393	19	conduct	conduct	NOUN
iiclr-17757	1393	20	for	for	ADP
iiclr-17757	1393	21	business	business	NOUN
iiclr-17757	1393	22	taxation	taxation	NOUN
iiclr-17757	1393	23	reprinted	reprint	VERB
iiclr-17757	1393	24	in	in	ADP
iiclr-17757	1393	25	kok	kok	PROPN
iiclr-17757	1393	26	,	,	PUNCT
iiclr-17757	1393	27	supra	supra	PROPN
iiclr-17757	1393	28	note	note	PROPN
iiclr-17757	1393	29	241	241	NUM
iiclr-17757	1393	30	,	,	PUNCT
iiclr-17757	1393	31	at	at	ADP
iiclr-17757	1393	32	ec-6	ec-6	PUNCT
iiclr-17757	1393	33	(	(	PUNCT
iiclr-17757	1393	34	annex	annex	NOUN
iiclr-17757	1393	35	1	1	NUM
iiclr-17757	1393	36	)	)	PUNCT
iiclr-17757	1393	37	(	(	PUNCT
iiclr-17757	1393	38	hereinafter	hereinafter	NOUN
iiclr-17757	1393	39	"	"	PUNCT
iiclr-17757	1393	40	ec	ec	PROPN
iiclr-17757	1393	41	code	code	PROPN
iiclr-17757	1393	42	"	"	PUNCT
iiclr-17757	1393	43	)	)	PUNCT
iiclr-17757	1393	44	.	.	PUNCT
iiclr-17757	1394	1	245	245	NUM
iiclr-17757	1394	2	.	.	PUNCT
iiclr-17757	1394	3	see	see	VERB
iiclr-17757	1394	4	council	council	PROPN
iiclr-17757	1394	5	of	of	ADP
iiclr-17757	1394	6	european	european	PROPN
iiclr-17757	1394	7	union	union	PROPN
iiclr-17757	1394	8	and	and	CCONJ
iiclr-17757	1394	9	representatives	representative	NOUN
iiclr-17757	1394	10	of	of	ADP
iiclr-17757	1394	11	the	the	DET
iiclr-17757	1394	12	governments	government	NOUN
iiclr-17757	1394	13	of	of	ADP
iiclr-17757	1394	14	the	the	DET
iiclr-17757	1394	15	member	member	NOUN
iiclr-17757	1394	16	states	state	NOUN
iiclr-17757	1394	17	,	,	PUNCT
iiclr-17757	1394	18	code	code	NOUN
iiclr-17757	1394	19	of	of	ADP
iiclr-17757	1394	20	conduct	conduct	NOUN
iiclr-17757	1394	21	for	for	ADP
iiclr-17757	1394	22	business	business	NOUN
iiclr-17757	1394	23	taxation	taxation	NOUN
iiclr-17757	1394	24	reprinted	reprint	VERB
iiclr-17757	1394	25	in	in	ADP
iiclr-17757	1394	26	kok	kok	PROPN
iiclr-17757	1394	27	,	,	PUNCT
iiclr-17757	1394	28	supra	supra	PROPN
iiclr-17757	1394	29	note	note	PROPN
iiclr-17757	1394	30	241	241	NUM
iiclr-17757	1394	31	,	,	PUNCT
iiclr-17757	1394	32	at	at	ADP
iiclr-17757	1394	33	ec-6	ec-6	PUNCT
iiclr-17757	1394	34	(	(	PUNCT
iiclr-17757	1394	35	annex	annex	NOUN
iiclr-17757	1394	36	1	1	NUM
iiclr-17757	1394	37	)	)	PUNCT
iiclr-17757	1394	38	.	.	PUNCT
iiclr-17757	1395	1	2002	2002	NUM
iiclr-17757	1395	2	)	)	PUNCT
iiclr-17757	1395	3	ind	ind	NOUN
iiclr-17757	1395	4	.	.	PUNCT
iiclr-17757	1396	1	int'l	int'l	PROPN
iiclr-17757	1396	2	&	&	CCONJ
iiclr-17757	1396	3	comp	comp	PROPN
iiclr-17757	1396	4	.	.	PUNCT
iiclr-17757	1397	1	l.	l.	PROPN
iiclr-17757	1397	2	rev	rev	PROPN
iiclr-17757	1397	3	.	.	PROPN
iiclr-17757	1398	1	harmful	harmful	ADJ
iiclr-17757	1398	2	.	.	PUNCT
iiclr-17757	1399	1	24	24	NUM
iiclr-17757	1399	2	per	per	ADP
iiclr-17757	1399	3	the	the	DET
iiclr-17757	1399	4	ec	ec	PROPN
iiclr-17757	1399	5	code	code	PROPN
iiclr-17757	1399	6	,	,	PUNCT
iiclr-17757	1399	7	in	in	ADP
iiclr-17757	1399	8	determining	determine	VERB
iiclr-17757	1399	9	whether	whether	SCONJ
iiclr-17757	1399	10	measures	measure	NOUN
iiclr-17757	1399	11	are	be	AUX
iiclr-17757	1399	12	harmful	harmful	ADJ
iiclr-17757	1399	13	,	,	PUNCT
iiclr-17757	1399	14	the	the	DET
iiclr-17757	1399	15	following	follow	VERB
iiclr-17757	1399	16	factors	factor	NOUN
iiclr-17757	1399	17	should	should	AUX
iiclr-17757	1399	18	be	be	AUX
iiclr-17757	1399	19	considered	consider	VERB
iiclr-17757	1399	20	:	:	PUNCT
iiclr-17757	1399	21	(	(	PUNCT
iiclr-17757	1399	22	1	1	X
iiclr-17757	1399	23	)	)	PUNCT
iiclr-17757	1400	1	[	[	X
iiclr-17757	1400	2	w]hether	w]hether	PROPN
iiclr-17757	1400	3	advantages	advantage	NOUN
iiclr-17757	1400	4	are	be	AUX
iiclr-17757	1400	5	accorded	accord	VERB
iiclr-17757	1400	6	only	only	ADV
iiclr-17757	1400	7	to	to	ADP
iiclr-17757	1400	8	non	non	NOUN
iiclr-17757	1400	9	-	-	NOUN
iiclr-17757	1400	10	residents	resident	NOUN
iiclr-17757	1400	11	or	or	CCONJ
iiclr-17757	1400	12	in	in	ADP
iiclr-17757	1400	13	respect	respect	NOUN
iiclr-17757	1400	14	of	of	ADP
iiclr-17757	1400	15	transactions	transaction	NOUN
iiclr-17757	1400	16	carried	carry	VERB
iiclr-17757	1400	17	out	out	ADP
iiclr-17757	1400	18	with	with	ADP
iiclr-17757	1400	19	non	non	NOUN
iiclr-17757	1400	20	-	-	NOUN
iiclr-17757	1400	21	residents	resident	NOUN
iiclr-17757	1400	22	,	,	PUNCT
iiclr-17757	1400	23	or	or	CCONJ
iiclr-17757	1400	24	(	(	PUNCT
iiclr-17757	1400	25	2	2	X
iiclr-17757	1400	26	)	)	PUNCT
iiclr-17757	1400	27	whether	whether	SCONJ
iiclr-17757	1400	28	advantages	advantage	NOUN
iiclr-17757	1400	29	are	be	AUX
iiclr-17757	1400	30	ring	ring	NOUN
iiclr-17757	1400	31	-	-	PUNCT
iiclr-17757	1400	32	fenced247	fenced247	PROPN
iiclr-17757	1400	33	from	from	ADP
iiclr-17757	1400	34	the	the	DET
iiclr-17757	1400	35	domestic	domestic	ADJ
iiclr-17757	1400	36	market	market	NOUN
iiclr-17757	1400	37	so	so	SCONJ
iiclr-17757	1400	38	they	they	PRON
iiclr-17757	1400	39	do	do	AUX
iiclr-17757	1400	40	not	not	PART
iiclr-17757	1400	41	affect	affect	VERB
iiclr-17757	1400	42	the	the	DET
iiclr-17757	1400	43	national	national	ADJ
iiclr-17757	1400	44	tax	tax	NOUN
iiclr-17757	1400	45	base	base	NOUN
iiclr-17757	1400	46	,	,	PUNCT
iiclr-17757	1400	47	or	or	CCONJ
iiclr-17757	1400	48	(	(	PUNCT
iiclr-17757	1400	49	3	3	X
iiclr-17757	1400	50	)	)	PUNCT
iiclr-17757	1400	51	whether	whether	SCONJ
iiclr-17757	1400	52	advantages	advantage	NOUN
iiclr-17757	1400	53	are	be	AUX
iiclr-17757	1400	54	granted	grant	VERB
iiclr-17757	1400	55	even	even	ADV
iiclr-17757	1400	56	without	without	ADP
iiclr-17757	1400	57	any	any	DET
iiclr-17757	1400	58	real	real	ADJ
iiclr-17757	1400	59	economic	economic	ADJ
iiclr-17757	1400	60	activity	activity	NOUN
iiclr-17757	1400	61	and	and	CCONJ
iiclr-17757	1400	62	substantial	substantial	ADJ
iiclr-17757	1400	63	economic	economic	ADJ
iiclr-17757	1400	64	presence	presence	NOUN
iiclr-17757	1400	65	within	within	ADP
iiclr-17757	1400	66	the	the	DET
iiclr-17757	1400	67	member	member	NOUN
iiclr-17757	1400	68	state	state	NOUN
iiclr-17757	1400	69	offering	offer	VERB
iiclr-17757	1400	70	such	such	ADJ
iiclr-17757	1400	71	tax	tax	NOUN
iiclr-17757	1400	72	advantages	advantage	NOUN
iiclr-17757	1400	73	,	,	PUNCT
iiclr-17757	1400	74	or	or	CCONJ
iiclr-17757	1400	75	(	(	PUNCT
iiclr-17757	1400	76	4	4	X
iiclr-17757	1400	77	)	)	PUNCT
iiclr-17757	1400	78	whether	whether	SCONJ
iiclr-17757	1400	79	the	the	DET
iiclr-17757	1400	80	rules	rule	NOUN
iiclr-17757	1400	81	for	for	ADP
iiclr-17757	1400	82	profit	profit	NOUN
iiclr-17757	1400	83	determination	determination	NOUN
iiclr-17757	1400	84	in	in	ADP
iiclr-17757	1400	85	respect	respect	NOUN
iiclr-17757	1400	86	of	of	ADP
iiclr-17757	1400	87	activities	activity	NOUN
iiclr-17757	1400	88	within	within	ADP
iiclr-17757	1400	89	a	a	DET
iiclr-17757	1400	90	multinational	multinational	ADJ
iiclr-17757	1400	91	group	group	NOUN
iiclr-17757	1400	92	of	of	ADP
iiclr-17757	1400	93	companies	company	NOUN
iiclr-17757	1400	94	departs	depart	VERB
iiclr-17757	1400	95	from	from	ADP
iiclr-17757	1400	96	internationally	internationally	ADV
iiclr-17757	1400	97	accepted	accept	VERB
iiclr-17757	1400	98	principles	principle	NOUN
iiclr-17757	1400	99	,	,	PUNCT
iiclr-17757	1400	100	notably	notably	ADV
iiclr-17757	1400	101	the	the	DET
iiclr-17757	1400	102	rules	rule	NOUN
iiclr-17757	1400	103	agreed	agree	VERB
iiclr-17757	1400	104	upon	upon	SCONJ
iiclr-17757	1400	105	within	within	ADP
iiclr-17757	1400	106	the	the	DET
iiclr-17757	1400	107	oecd	oecd	PROPN
iiclr-17757	1400	108	,	,	PUNCT
iiclr-17757	1400	109	or	or	CCONJ
iiclr-17757	1400	110	(	(	PUNCT
iiclr-17757	1400	111	5	5	X
iiclr-17757	1400	112	)	)	PUNCT
iiclr-17757	1400	113	whether	whether	SCONJ
iiclr-17757	1400	114	the	the	DET
iiclr-17757	1400	115	tax	tax	NOUN
iiclr-17757	1400	116	measures	measure	NOUN
iiclr-17757	1400	117	lack	lack	VERB
iiclr-17757	1400	118	transparency	transparency	NOUN
iiclr-17757	1400	119	,	,	PUNCT
iiclr-17757	1400	120	including	include	VERB
iiclr-17757	1400	121	where	where	SCONJ
iiclr-17757	1400	122	legal	legal	ADJ
iiclr-17757	1400	123	provisions	provision	NOUN
iiclr-17757	1400	124	are	be	AUX
iiclr-17757	1400	125	relaxed	relax	VERB
iiclr-17757	1400	126	at	at	ADP
iiclr-17757	1400	127	the	the	DET
iiclr-17757	1400	128	administrative	administrative	ADJ
iiclr-17757	1400	129	level	level	NOUN
iiclr-17757	1400	130	in	in	ADP
iiclr-17757	1400	131	a	a	DET
iiclr-17757	1400	132	nontransparent	nontransparent	ADJ
iiclr-17757	1400	133	way.248	way.248	NOUN
iiclr-17757	1400	134	to	to	PART
iiclr-17757	1400	135	comply	comply	VERB
iiclr-17757	1400	136	with	with	ADP
iiclr-17757	1400	137	the	the	DET
iiclr-17757	1400	138	provision	provision	NOUN
iiclr-17757	1400	139	of	of	ADP
iiclr-17757	1400	140	the	the	DET
iiclr-17757	1400	141	ec	ec	PROPN
iiclr-17757	1400	142	code	code	NOUN
iiclr-17757	1400	143	regarding	regard	VERB
iiclr-17757	1400	144	transparency	transparency	NOUN
iiclr-17757	1400	145	,	,	PUNCT
iiclr-17757	1400	146	249	249	NUM
iiclr-17757	1400	147	member	member	NOUN
iiclr-17757	1400	148	states	state	NOUN
iiclr-17757	1400	149	must	must	AUX
iiclr-17757	1400	150	inform	inform	VERB
iiclr-17757	1400	151	each	each	DET
iiclr-17757	1400	152	other	other	ADJ
iiclr-17757	1400	153	of	of	ADP
iiclr-17757	1400	154	existing	exist	VERB
iiclr-17757	1400	155	and	and	CCONJ
iiclr-17757	1400	156	proposed	propose	VERB
iiclr-17757	1400	157	tax	tax	NOUN
iiclr-17757	1400	158	measures	measure	NOUN
iiclr-17757	1400	159	that	that	PRON
iiclr-17757	1400	160	may	may	AUX
iiclr-17757	1400	161	fall	fall	VERB
iiclr-17757	1400	162	within	within	ADP
iiclr-17757	1400	163	the	the	DET
iiclr-17757	1400	164	scope	scope	NOUN
iiclr-17757	1400	165	of	of	ADP
iiclr-17757	1400	166	the	the	DET
iiclr-17757	1400	167	ec	ec	PROPN
iiclr-17757	1400	168	code	code	NOUN
iiclr-17757	1400	169	,	,	PUNCT
iiclr-17757	1400	170	especially	especially	ADV
iiclr-17757	1400	171	if	if	SCONJ
iiclr-17757	1400	172	requested	request	VERB
iiclr-17757	1400	173	to	to	PART
iiclr-17757	1400	174	do	do	VERB
iiclr-17757	1400	175	so	so	ADV
iiclr-17757	1400	176	by	by	ADP
iiclr-17757	1400	177	a	a	DET
iiclr-17757	1400	178	member	member	NOUN
iiclr-17757	1400	179	state.250	state.250	PROPN
iiclr-17757	1400	180	2	2	NUM
iiclr-17757	1400	181	.	.	PUNCT
iiclr-17757	1400	182	u.s	u.s	PROPN
iiclr-17757	1400	183	.	.	PROPN
iiclr-17757	1400	184	ruling	rule	VERB
iiclr-17757	1400	185	practice	practice	NOUN
iiclr-17757	1400	186	consistent	consistent	ADJ
iiclr-17757	1400	187	with	with	ADP
iiclr-17757	1400	188	ec	ec	PROPN
iiclr-17757	1400	189	code	code	PROPN
iiclr-17757	1400	190	of	of	ADP
iiclr-17757	1400	191	conduct	conduct	VERB
iiclr-17757	1400	192	the	the	DET
iiclr-17757	1400	193	advance	advance	NOUN
iiclr-17757	1400	194	ruling	rule	VERB
iiclr-17757	1400	195	practice	practice	NOUN
iiclr-17757	1400	196	in	in	ADP
iiclr-17757	1400	197	the	the	DET
iiclr-17757	1400	198	united	united	PROPN
iiclr-17757	1400	199	states	states	PROPN
iiclr-17757	1400	200	is	be	AUX
iiclr-17757	1400	201	consistent	consistent	ADJ
iiclr-17757	1400	202	with	with	ADP
iiclr-17757	1400	203	the	the	DET
iiclr-17757	1400	204	goals	goal	NOUN
iiclr-17757	1400	205	set	set	VERB
iiclr-17757	1400	206	forth	forth	ADP
iiclr-17757	1400	207	in	in	ADP
iiclr-17757	1400	208	the	the	DET
iiclr-17757	1400	209	ec	ec	PROPN
iiclr-17757	1400	210	code	code	NOUN
iiclr-17757	1400	211	.	.	PUNCT
iiclr-17757	1401	1	there	there	PRON
iiclr-17757	1401	2	are	be	VERB
iiclr-17757	1401	3	no	no	DET
iiclr-17757	1401	4	particular	particular	ADJ
iiclr-17757	1401	5	advantages	advantage	NOUN
iiclr-17757	1401	6	afforded	afford	VERB
iiclr-17757	1401	7	to	to	ADP
iiclr-17757	1401	8	foreign	foreign	ADJ
iiclr-17757	1401	9	over	over	ADP
iiclr-17757	1401	10	domestic	domestic	ADJ
iiclr-17757	1401	11	taxpayers	taxpayer	NOUN
iiclr-17757	1401	12	,	,	PUNCT
iiclr-17757	1401	13	or	or	CCONJ
iiclr-17757	1401	14	vice	vice	NOUN
iiclr-17757	1401	15	versa	versa	ADV
iiclr-17757	1401	16	.	.	PUNCT
iiclr-17757	1402	1	within	within	ADP
iiclr-17757	1402	2	the	the	DET
iiclr-17757	1402	3	ruling	rule	VERB
iiclr-17757	1402	4	program	program	NOUN
iiclr-17757	1402	5	,	,	PUNCT
iiclr-17757	1402	6	members	member	NOUN
iiclr-17757	1402	7	of	of	ADP
iiclr-17757	1402	8	each	each	DET
iiclr-17757	1402	9	group	group	NOUN
iiclr-17757	1402	10	are	be	AUX
iiclr-17757	1402	11	afforded	afford	VERB
iiclr-17757	1402	12	similar	similar	ADJ
iiclr-17757	1402	13	treatment	treatment	NOUN
iiclr-17757	1402	14	so	so	ADV
iiclr-17757	1402	15	long	long	ADV
iiclr-17757	1402	16	as	as	SCONJ
iiclr-17757	1402	17	there	there	PRON
iiclr-17757	1402	18	is	be	VERB
iiclr-17757	1402	19	compliance	compliance	NOUN
iiclr-17757	1402	20	with	with	ADP
iiclr-17757	1402	21	the	the	DET
iiclr-17757	1402	22	procedures	procedure	NOUN
iiclr-17757	1402	23	for	for	ADP
iiclr-17757	1402	24	obtaining	obtain	VERB
iiclr-17757	1402	25	rulings	ruling	NOUN
iiclr-17757	1402	26	.	.	PUNCT
iiclr-17757	1403	1	the	the	DET
iiclr-17757	1403	2	ruling	rule	VERB
iiclr-17757	1403	3	program	program	NOUN
iiclr-17757	1403	4	does	do	AUX
iiclr-17757	1403	5	not	not	PART
iiclr-17757	1403	6	advance	advance	VERB
iiclr-17757	1403	7	ring	ring	NOUN
iiclr-17757	1403	8	-	-	PUNCT
iiclr-17757	1403	9	fencing	fencing	NOUN
iiclr-17757	1403	10	-	-	PUNCT
iiclr-17757	1403	11	restricting	restrict	VERB
iiclr-17757	1403	12	a	a	DET
iiclr-17757	1403	13	preferential	preferential	ADJ
iiclr-17757	1403	14	taxing	tax	VERB
iiclr-17757	1403	15	regime	regime	NOUN
iiclr-17757	1403	16	to	to	ADP
iiclr-17757	1403	17	nonresidents	nonresident	NOUN
iiclr-17757	1403	18	or	or	CCONJ
iiclr-17757	1403	19	isolating	isolate	VERB
iiclr-17757	1403	20	it	it	PRON
iiclr-17757	1403	21	from	from	ADP
iiclr-17757	1403	22	the	the	DET
iiclr-17757	1403	23	domestic	domestic	ADJ
iiclr-17757	1403	24	economy	economy	NOUN
iiclr-17757	1403	25	-	-	PUNCT
iiclr-17757	1403	26	because	because	ADV
iiclr-17757	1403	27	,	,	PUNCT
iiclr-17757	1403	28	again	again	ADV
iiclr-17757	1403	29	,	,	PUNCT
iiclr-17757	1403	30	there	there	PRON
iiclr-17757	1403	31	is	be	VERB
iiclr-17757	1403	32	no	no	DET
iiclr-17757	1403	33	advantage	advantage	NOUN
iiclr-17757	1403	34	in	in	ADP
iiclr-17757	1403	35	the	the	DET
iiclr-17757	1403	36	u.s	u.s	PROPN
iiclr-17757	1403	37	.	.	PROPN
iiclr-17757	1403	38	advance	advance	NOUN
iiclr-17757	1403	39	ruling	rule	VERB
iiclr-17757	1403	40	program	program	NOUN
iiclr-17757	1403	41	afforded	afford	VERB
iiclr-17757	1403	42	to	to	ADP
iiclr-17757	1403	43	either	either	CCONJ
iiclr-17757	1403	44	foreign	foreign	ADJ
iiclr-17757	1403	45	or	or	CCONJ
iiclr-17757	1403	46	domestic	domestic	ADJ
iiclr-17757	1403	47	taxpayers	taxpayer	NOUN
iiclr-17757	1403	48	.	.	PUNCT
iiclr-17757	1404	1	because	because	SCONJ
iiclr-17757	1404	2	of	of	ADP
iiclr-17757	1404	3	the	the	DET
iiclr-17757	1404	4	specific	specific	ADJ
iiclr-17757	1404	5	information	information	NOUN
iiclr-17757	1404	6	,	,	PUNCT
iiclr-17757	1404	7	supporting	support	VERB
iiclr-17757	1404	8	246	246	NUM
iiclr-17757	1404	9	.	.	PUNCT
iiclr-17757	1405	1	i	i	PRON
iiclr-17757	1405	2	d.	d.	PROPN
iiclr-17757	1405	3	247	247	NUM
iiclr-17757	1405	4	.	.	PUNCT
iiclr-17757	1406	1	see	see	VERB
iiclr-17757	1406	2	infra	infra	NOUN
iiclr-17757	1406	3	note	note	VERB
iiclr-17757	1406	4	264	264	NUM
iiclr-17757	1406	5	and	and	CCONJ
iiclr-17757	1406	6	accompanying	accompany	VERB
iiclr-17757	1406	7	text	text	NOUN
iiclr-17757	1406	8	(	(	PUNCT
iiclr-17757	1406	9	discussing	discuss	VERB
iiclr-17757	1406	10	"	"	PUNCT
iiclr-17757	1406	11	ring	ring	NOUN
iiclr-17757	1406	12	-	-	PUNCT
iiclr-17757	1406	13	fencing	fencing	NOUN
iiclr-17757	1406	14	"	"	PUNCT
iiclr-17757	1406	15	)	)	PUNCT
iiclr-17757	1406	16	.	.	PUNCT
iiclr-17757	1407	1	248	248	NUM
iiclr-17757	1407	2	.	.	PUNCT
iiclr-17757	1408	1	council	council	PROPN
iiclr-17757	1408	2	of	of	ADP
iiclr-17757	1408	3	european	european	PROPN
iiclr-17757	1408	4	union	union	PROPN
iiclr-17757	1408	5	and	and	CCONJ
iiclr-17757	1408	6	representatives	representative	NOUN
iiclr-17757	1408	7	of	of	ADP
iiclr-17757	1408	8	the	the	DET
iiclr-17757	1408	9	governments	government	NOUN
iiclr-17757	1408	10	of	of	ADP
iiclr-17757	1408	11	the	the	DET
iiclr-17757	1408	12	member	member	NOUN
iiclr-17757	1408	13	states	state	NOUN
iiclr-17757	1408	14	,	,	PUNCT
iiclr-17757	1408	15	code	code	NOUN
iiclr-17757	1408	16	of	of	ADP
iiclr-17757	1408	17	conduct	conduct	NOUN
iiclr-17757	1408	18	for	for	ADP
iiclr-17757	1408	19	business	business	NOUN
iiclr-17757	1408	20	taxation	taxation	NOUN
iiclr-17757	1408	21	reprinted	reprint	VERB
iiclr-17757	1408	22	in	in	ADP
iiclr-17757	1408	23	kok	kok	PROPN
iiclr-17757	1408	24	,	,	PUNCT
iiclr-17757	1408	25	supra	supra	PROPN
iiclr-17757	1408	26	note	note	PROPN
iiclr-17757	1408	27	241	241	NUM
iiclr-17757	1408	28	,	,	PUNCT
iiclr-17757	1408	29	at	at	ADP
iiclr-17757	1408	30	ec-6	ec-6	PUNCT
iiclr-17757	1408	31	(	(	PUNCT
iiclr-17757	1408	32	annex	annex	NOUN
iiclr-17757	1408	33	1	1	NUM
iiclr-17757	1408	34	)	)	PUNCT
iiclr-17757	1408	35	(	(	PUNCT
iiclr-17757	1408	36	emphasis	emphasis	NOUN
iiclr-17757	1408	37	added	add	VERB
iiclr-17757	1408	38	)	)	PUNCT
iiclr-17757	1408	39	.	.	PUNCT
iiclr-17757	1409	1	249	249	NUM
iiclr-17757	1409	2	.	.	PUNCT
iiclr-17757	1410	1	see	see	VERB
iiclr-17757	1410	2	infra	infra	NOUN
iiclr-17757	1410	3	notes	note	VERB
iiclr-17757	1410	4	265	265	NUM
iiclr-17757	1410	5	-	-	SYM
iiclr-17757	1410	6	277	277	NUM
iiclr-17757	1410	7	,	,	PUNCT
iiclr-17757	1410	8	279	279	NUM
iiclr-17757	1410	9	-	-	SYM
iiclr-17757	1410	10	282	282	NUM
iiclr-17757	1410	11	and	and	CCONJ
iiclr-17757	1410	12	accompanying	accompany	VERB
iiclr-17757	1410	13	text	text	NOUN
iiclr-17757	1410	14	for	for	ADP
iiclr-17757	1410	15	a	a	DET
iiclr-17757	1410	16	discussion	discussion	NOUN
iiclr-17757	1410	17	of	of	ADP
iiclr-17757	1410	18	transparency	transparency	NOUN
iiclr-17757	1410	19	.	.	PUNCT
iiclr-17757	1411	1	although	although	SCONJ
iiclr-17757	1411	2	within	within	ADP
iiclr-17757	1411	3	the	the	DET
iiclr-17757	1411	4	context	context	NOUN
iiclr-17757	1411	5	of	of	ADP
iiclr-17757	1411	6	oecd	oecd	PROPN
iiclr-17757	1411	7	provisions	provision	NOUN
iiclr-17757	1411	8	,	,	PUNCT
iiclr-17757	1411	9	the	the	DET
iiclr-17757	1411	10	discussion	discussion	NOUN
iiclr-17757	1411	11	of	of	ADP
iiclr-17757	1411	12	transparency	transparency	NOUN
iiclr-17757	1411	13	applies	apply	VERB
iiclr-17757	1411	14	equally	equally	ADV
iiclr-17757	1411	15	to	to	ADP
iiclr-17757	1411	16	the	the	DET
iiclr-17757	1411	17	ec	ec	PROPN
iiclr-17757	1411	18	code	code	NOUN
iiclr-17757	1411	19	of	of	ADP
iiclr-17757	1411	20	conduct	conduct	NOUN
iiclr-17757	1411	21	.	.	PUNCT
iiclr-17757	1412	1	see	see	VERB
iiclr-17757	1412	2	i	i	PROPN
iiclr-17757	1412	3	d	d	PROPN
iiclr-17757	1412	4	250	250	NUM
iiclr-17757	1412	5	.	.	PUNCT
iiclr-17757	1413	1	see	see	VERB
iiclr-17757	1413	2	council	council	PROPN
iiclr-17757	1413	3	of	of	ADP
iiclr-17757	1413	4	european	european	PROPN
iiclr-17757	1413	5	union	union	PROPN
iiclr-17757	1413	6	and	and	CCONJ
iiclr-17757	1413	7	representatives	representative	NOUN
iiclr-17757	1413	8	of	of	ADP
iiclr-17757	1413	9	the	the	DET
iiclr-17757	1413	10	governments	government	NOUN
iiclr-17757	1413	11	of	of	ADP
iiclr-17757	1413	12	the	the	DET
iiclr-17757	1413	13	member	member	NOUN
iiclr-17757	1413	14	states	state	NOUN
iiclr-17757	1413	15	,	,	PUNCT
iiclr-17757	1413	16	code	code	NOUN
iiclr-17757	1413	17	of	of	ADP
iiclr-17757	1413	18	conduct	conduct	NOUN
iiclr-17757	1413	19	for	for	ADP
iiclr-17757	1413	20	business	business	NOUN
iiclr-17757	1413	21	taxation	taxation	NOUN
iiclr-17757	1413	22	,	,	PUNCT
iiclr-17757	1413	23	e.	e.	PROPN
iiclr-17757	1413	24	reprinted	reprint	VERB
iiclr-17757	1413	25	in	in	ADP
iiclr-17757	1413	26	kok	kok	PROPN
iiclr-17757	1413	27	,	,	PUNCT
iiclr-17757	1413	28	supra	supra	PROPN
iiclr-17757	1413	29	note	note	PROPN
iiclr-17757	1413	30	241	241	NUM
iiclr-17757	1413	31	,	,	PUNCT
iiclr-17757	1413	32	at	at	ADP
iiclr-17757	1413	33	ec-6	ec-6	PUNCT
iiclr-17757	1413	34	(	(	PUNCT
iiclr-17757	1413	35	annex	annex	NOUN
iiclr-17757	1413	36	1	1	NUM
iiclr-17757	1413	37	)	)	PUNCT
iiclr-17757	1413	38	.	.	PUNCT
iiclr-17757	1414	1	[	[	X
iiclr-17757	1414	2	vol	vol	NOUN
iiclr-17757	1414	3	.	.	PUNCT
iiclr-17757	1415	1	13:1	13:1	NUM
iiclr-17757	1415	2	all	all	PRON
iiclr-17757	1415	3	's	be	AUX
iiclr-17757	1415	4	fair	fair	ADJ
iiclr-17757	1415	5	in	in	ADP
iiclr-17757	1415	6	love	love	NOUN
iiclr-17757	1415	7	,	,	PUNCT
iiclr-17757	1415	8	war	war	NOUN
iiclr-17757	1415	9	,	,	PUNCT
iiclr-17757	1415	10	and	and	CCONJ
iiclr-17757	1415	11	taxes	taxis	NOUN
iiclr-17757	1415	12	documentation	documentation	NOUN
iiclr-17757	1415	13	,	,	PUNCT
iiclr-17757	1415	14	and	and	CCONJ
iiclr-17757	1415	15	penalty	penalty	NOUN
iiclr-17757	1415	16	of	of	ADP
iiclr-17757	1415	17	perjury	perjury	NOUN
iiclr-17757	1415	18	statements	statement	NOUN
iiclr-17757	1415	19	that	that	PRON
iiclr-17757	1415	20	must	must	AUX
iiclr-17757	1415	21	accompany	accompany	VERB
iiclr-17757	1415	22	requests	request	NOUN
iiclr-17757	1415	23	for	for	ADP
iiclr-17757	1415	24	rulings	ruling	NOUN
iiclr-17757	1415	25	,	,	PUNCT
iiclr-17757	1415	26	the	the	DET
iiclr-17757	1415	27	likelihood	likelihood	NOUN
iiclr-17757	1415	28	that	that	SCONJ
iiclr-17757	1415	29	advantageous	advantageous	ADJ
iiclr-17757	1415	30	rulings	ruling	NOUN
iiclr-17757	1415	31	are	be	AUX
iiclr-17757	1415	32	granted	grant	VERB
iiclr-17757	1415	33	to	to	ADP
iiclr-17757	1415	34	individuals	individual	NOUN
iiclr-17757	1415	35	or	or	CCONJ
iiclr-17757	1415	36	entities	entity	NOUN
iiclr-17757	1415	37	without	without	ADP
iiclr-17757	1415	38	real	real	ADJ
iiclr-17757	1415	39	economic	economic	ADJ
iiclr-17757	1415	40	activity	activity	NOUN
iiclr-17757	1415	41	and	and	CCONJ
iiclr-17757	1415	42	substantial	substantial	ADJ
iiclr-17757	1415	43	economic	economic	ADJ
iiclr-17757	1415	44	presence	presence	NOUN
iiclr-17757	1415	45	is	be	AUX
iiclr-17757	1415	46	minute	minute	NOUN
iiclr-17757	1415	47	.	.	PUNCT
iiclr-17757	1416	1	the	the	DET
iiclr-17757	1416	2	stringent	stringent	ADJ
iiclr-17757	1416	3	disclosure	disclosure	NOUN
iiclr-17757	1416	4	requirements	requirement	NOUN
iiclr-17757	1416	5	imposed	impose	VERB
iiclr-17757	1416	6	by	by	ADP
iiclr-17757	1416	7	section	section	NOUN
iiclr-17757	1416	8	6110	6110	NUM
iiclr-17757	1416	9	and	and	CCONJ
iiclr-17757	1416	10	the	the	DET
iiclr-17757	1416	11	freedom	freedom	NOUN
iiclr-17757	1416	12	of	of	ADP
iiclr-17757	1416	13	information	information	NOUN
iiclr-17757	1416	14	act	act	PROPN
iiclr-17757	1416	15	further	far	ADV
iiclr-17757	1416	16	contribute	contribute	VERB
iiclr-17757	1416	17	to	to	ADP
iiclr-17757	1416	18	the	the	DET
iiclr-17757	1416	19	unlikely	unlikely	ADJ
iiclr-17757	1416	20	result	result	NOUN
iiclr-17757	1416	21	that	that	SCONJ
iiclr-17757	1416	22	certain	certain	ADJ
iiclr-17757	1416	23	taxpayers	taxpayer	NOUN
iiclr-17757	1416	24	would	would	AUX
iiclr-17757	1416	25	receive	receive	VERB
iiclr-17757	1416	26	advantages	advantage	NOUN
iiclr-17757	1416	27	over	over	ADP
iiclr-17757	1416	28	others	other	NOUN
iiclr-17757	1416	29	.	.	PUNCT
iiclr-17757	1417	1	finally	finally	ADV
iiclr-17757	1417	2	,	,	PUNCT
iiclr-17757	1417	3	the	the	DET
iiclr-17757	1417	4	ec	ec	PROPN
iiclr-17757	1417	5	code	code	NOUN
iiclr-17757	1417	6	rules	rule	NOUN
iiclr-17757	1417	7	regarding	regard	VERB
iiclr-17757	1417	8	transfer	transfer	NOUN
iiclr-17757	1417	9	pricing	pricing	NOUN
iiclr-17757	1417	10	and	and	CCONJ
iiclr-17757	1417	11	transparency	transparency	NOUN
iiclr-17757	1417	12	are	be	AUX
iiclr-17757	1417	13	substantially	substantially	ADV
iiclr-17757	1417	14	similar	similar	ADJ
iiclr-17757	1417	15	to	to	ADP
iiclr-17757	1417	16	those	those	PRON
iiclr-17757	1417	17	set	set	VERB
iiclr-17757	1417	18	forth	forth	ADP
iiclr-17757	1417	19	in	in	ADP
iiclr-17757	1417	20	the	the	DET
iiclr-17757	1417	21	oecd	oecd	PROPN
iiclr-17757	1417	22	1998	1998	NUM
iiclr-17757	1417	23	harmful	harmful	ADJ
iiclr-17757	1417	24	tax	tax	NOUN
iiclr-17757	1417	25	competition	competition	NOUN
iiclr-17757	1417	26	:	:	PUNCT
iiclr-17757	1417	27	an	an	DET
iiclr-17757	1417	28	emerging	emerge	VERB
iiclr-17757	1417	29	global	global	ADJ
iiclr-17757	1417	30	issue	issue	NOUN
iiclr-17757	1417	31	report	report	NOUN
iiclr-17757	1417	32	(	(	PUNCT
iiclr-17757	1417	33	oecd	oecd	PROPN
iiclr-17757	1417	34	1998	1998	NUM
iiclr-17757	1417	35	report	report	NOUN
iiclr-17757	1417	36	)	)	PUNCT
iiclr-17757	1417	37	discussed	discuss	VERB
iiclr-17757	1417	38	below	below	ADV
iiclr-17757	1417	39	.	.	PUNCT
iiclr-17757	1418	1	c.	c.	PROPN
iiclr-17757	1418	2	u.s	u.s	PROPN
iiclr-17757	1418	3	.	.	PROPN
iiclr-17757	1418	4	ruling	rule	VERB
iiclr-17757	1418	5	practice	practice	NOUN
iiclr-17757	1418	6	consistent	consistent	ADJ
iiclr-17757	1418	7	with	with	ADP
iiclr-17757	1418	8	oecd	oecd	PROPN
iiclr-17757	1418	9	tax	tax	NOUN
iiclr-17757	1418	10	competition	competition	NOUN
iiclr-17757	1418	11	report	report	NOUN
iiclr-17757	1418	12	(	(	PUNCT
iiclr-17757	1418	13	oecd	oecd	PROPN
iiclr-17757	1418	14	1998	1998	NUM
iiclr-17757	1418	15	report	report	NOUN
iiclr-17757	1418	16	)	)	PUNCT
iiclr-17757	1418	17	the	the	DET
iiclr-17757	1418	18	oecd	oecd	PROPN
iiclr-17757	1418	19	1998	1998	NUM
iiclr-17757	1418	20	report	report	NOUN
iiclr-17757	1418	21	promotes	promote	VERB
iiclr-17757	1418	22	a	a	DET
iiclr-17757	1418	23	uniform	uniform	ADJ
iiclr-17757	1418	24	application	application	NOUN
iiclr-17757	1418	25	of	of	ADP
iiclr-17757	1418	26	tax	tax	NOUN
iiclr-17757	1418	27	laws	law	NOUN
iiclr-17757	1418	28	among	among	ADP
iiclr-17757	1418	29	taxpayers	taxpayer	NOUN
iiclr-17757	1418	30	;	;	PUNCT
iiclr-17757	1418	31	nondiscriminatory	nondiscriminatory	ADJ
iiclr-17757	1418	32	rules	rule	NOUN
iiclr-17757	1418	33	-	-	PUNCT
iiclr-17757	1418	34	both	both	PRON
iiclr-17757	1418	35	in	in	ADP
iiclr-17757	1418	36	form	form	NOUN
iiclr-17757	1418	37	and	and	CCONJ
iiclr-17757	1418	38	in	in	ADP
iiclr-17757	1418	39	application	application	NOUN
iiclr-17757	1418	40	-	-	PUNCT
iiclr-17757	1418	41	that	that	PRON
iiclr-17757	1418	42	are	be	AUX
iiclr-17757	1418	43	publicized	publicize	VERB
iiclr-17757	1418	44	,	,	PUNCT
iiclr-17757	1418	45	widely	widely	ADV
iiclr-17757	1418	46	available	available	ADJ
iiclr-17757	1418	47	and	and	CCONJ
iiclr-17757	1418	48	consistently	consistently	ADV
iiclr-17757	1418	49	applied	apply	VERB
iiclr-17757	1418	50	;	;	PUNCT
iiclr-17757	1418	51	and	and	CCONJ
iiclr-17757	1418	52	publicized	publicize	VERB
iiclr-17757	1418	53	transfer	transfer	NOUN
iiclr-17757	1418	54	pricing	pricing	NOUN
iiclr-17757	1418	55	guidelines	guideline	NOUN
iiclr-17757	1418	56	based	base	VERB
iiclr-17757	1418	57	on	on	ADP
iiclr-17757	1418	58	arm	arm	NOUN
iiclr-17757	1418	59	's	's	PART
iiclr-17757	1418	60	length	length	NOUN
iiclr-17757	1418	61	transactions	transaction	NOUN
iiclr-17757	1418	62	.	.	PUNCT
iiclr-17757	1419	1	the	the	DET
iiclr-17757	1419	2	ruling	rule	VERB
iiclr-17757	1419	3	program	program	NOUN
iiclr-17757	1419	4	and	and	CCONJ
iiclr-17757	1419	5	transfer	transfer	VERB
iiclr-17757	1419	6	pricing	pricing	NOUN
iiclr-17757	1419	7	agreements	agreement	NOUN
iiclr-17757	1419	8	in	in	ADP
iiclr-17757	1419	9	the	the	DET
iiclr-17757	1419	10	united	united	PROPN
iiclr-17757	1419	11	states	states	PROPN
iiclr-17757	1419	12	are	be	AUX
iiclr-17757	1419	13	consistent	consistent	ADJ
iiclr-17757	1419	14	with	with	ADP
iiclr-17757	1419	15	oecd	oecd	NOUN
iiclr-17757	1419	16	recommendations	recommendation	NOUN
iiclr-17757	1419	17	because	because	SCONJ
iiclr-17757	1419	18	they	they	PRON
iiclr-17757	1419	19	are	be	AUX
iiclr-17757	1419	20	widely	widely	ADV
iiclr-17757	1419	21	disclosed	disclose	VERB
iiclr-17757	1419	22	and	and	CCONJ
iiclr-17757	1419	23	equally	equally	ADV
iiclr-17757	1419	24	applied	apply	VERB
iiclr-17757	1419	25	.	.	PUNCT
iiclr-17757	1420	1	1	1	X
iiclr-17757	1420	2	.	.	PUNCT
iiclr-17757	1420	3	oecd	oecd	PROPN
iiclr-17757	1420	4	1998	1998	NUM
iiclr-17757	1420	5	report	report	NOUN
iiclr-17757	1420	6	the	the	DET
iiclr-17757	1420	7	oecd	oecd	PROPN
iiclr-17757	1420	8	is	be	AUX
iiclr-17757	1420	9	an	an	DET
iiclr-17757	1420	10	international	international	ADJ
iiclr-17757	1420	11	organization	organization	NOUN
iiclr-17757	1420	12	established	establish	VERB
iiclr-17757	1420	13	in	in	ADP
iiclr-17757	1420	14	1960	1960	NUM
iiclr-17757	1420	15	to	to	PART
iiclr-17757	1420	16	promote	promote	VERB
iiclr-17757	1420	17	policies	policy	NOUN
iiclr-17757	1420	18	whose	whose	DET
iiclr-17757	1420	19	objective	objective	NOUN
iiclr-17757	1420	20	are	be	AUX
iiclr-17757	1420	21	three	three	NUM
iiclr-17757	1420	22	-	-	NOUN
iiclr-17757	1420	23	fold	fold	ADJ
iiclr-17757	1420	24	:	:	PUNCT
iiclr-17757	1420	25	[	[	X
iiclr-17757	1420	26	first	first	ADJ
iiclr-17757	1420	27	,	,	PUNCT
iiclr-17757	1420	28	]	]	PUNCT
iiclr-17757	1420	29	to	to	PART
iiclr-17757	1420	30	achieve	achieve	VERB
iiclr-17757	1420	31	the	the	DET
iiclr-17757	1420	32	highest	high	ADJ
iiclr-17757	1420	33	sustainable	sustainable	ADJ
iiclr-17757	1420	34	economic	economic	ADJ
iiclr-17757	1420	35	growth	growth	NOUN
iiclr-17757	1420	36	and	and	CCONJ
iiclr-17757	1420	37	employment	employment	NOUN
iiclr-17757	1420	38	and	and	CCONJ
iiclr-17757	1420	39	a	a	DET
iiclr-17757	1420	40	rising	rise	VERB
iiclr-17757	1420	41	standard	standard	NOUN
iiclr-17757	1420	42	of	of	ADP
iiclr-17757	1420	43	living	live	VERB
iiclr-17757	1420	44	in	in	ADP
iiclr-17757	1420	45	member	member	NOUN
iiclr-17757	1420	46	countries	country	NOUN
iiclr-17757	1420	47	,	,	PUNCT
iiclr-17757	1420	48	while	while	SCONJ
iiclr-17757	1420	49	maintaining	maintain	VERB
iiclr-17757	1420	50	financial	financial	ADJ
iiclr-17757	1420	51	stability	stability	NOUN
iiclr-17757	1420	52	,	,	PUNCT
iiclr-17757	1420	53	and	and	CCONJ
iiclr-17757	1420	54	thus	thus	ADV
iiclr-17757	1420	55	to	to	PART
iiclr-17757	1420	56	contribute	contribute	VERB
iiclr-17757	1420	57	to	to	ADP
iiclr-17757	1420	58	the	the	DET
iiclr-17757	1420	59	development	development	NOUN
iiclr-17757	1420	60	of	of	ADP
iiclr-17757	1420	61	the	the	DET
iiclr-17757	1420	62	world	world	NOUN
iiclr-17757	1420	63	economy	economy	NOUN
iiclr-17757	1420	64	;	;	PUNCT
iiclr-17757	1421	1	[	[	X
iiclr-17757	1421	2	second	second	ADJ
iiclr-17757	1421	3	,	,	PUNCT
iiclr-17757	1421	4	]	]	PUNCT
iiclr-17757	1421	5	to	to	PART
iiclr-17757	1421	6	contribute	contribute	VERB
iiclr-17757	1421	7	to	to	AUX
iiclr-17757	1421	8	sound	sound	VERB
iiclr-17757	1421	9	economic	economic	ADJ
iiclr-17757	1421	10	expansion	expansion	NOUN
iiclr-17757	1421	11	in	in	ADP
iiclr-17757	1421	12	member	member	NOUN
iiclr-17757	1421	13	as	as	ADV
iiclr-17757	1421	14	well	well	ADV
iiclr-17757	1421	15	as	as	ADP
iiclr-17757	1421	16	non	non	ADJ
iiclr-17757	1421	17	-	-	ADJ
iiclr-17757	1421	18	member	member	ADJ
iiclr-17757	1421	19	countries	country	NOUN
iiclr-17757	1421	20	in	in	ADP
iiclr-17757	1421	21	the	the	DET
iiclr-17757	1421	22	process	process	NOUN
iiclr-17757	1421	23	of	of	ADP
iiclr-17757	1421	24	economic	economic	ADJ
iiclr-17757	1421	25	development	development	NOUN
iiclr-17757	1421	26	;	;	PUNCT
iiclr-17757	1421	27	and	and	CCONJ
iiclr-17757	1421	28	[	[	X
iiclr-17757	1421	29	third	third	ADJ
iiclr-17757	1421	30	,	,	PUNCT
iiclr-17757	1421	31	]	]	PUNCT
iiclr-17757	1421	32	to	to	PART
iiclr-17757	1421	33	contribute	contribute	VERB
iiclr-17757	1421	34	to	to	ADP
iiclr-17757	1421	35	the	the	DET
iiclr-17757	1421	36	expansion	expansion	NOUN
iiclr-17757	1421	37	of	of	ADP
iiclr-17757	1421	38	world	world	NOUN
iiclr-17757	1421	39	trade	trade	NOUN
iiclr-17757	1421	40	on	on	ADP
iiclr-17757	1421	41	a	a	DET
iiclr-17757	1421	42	multilateral	multilateral	ADJ
iiclr-17757	1421	43	,	,	PUNCT
iiclr-17757	1421	44	non	non	ADJ
iiclr-17757	1421	45	-	-	ADJ
iiclr-17757	1421	46	discriminatory	discriminatory	ADJ
iiclr-17757	1421	47	basis	basis	NOUN
iiclr-17757	1421	48	in	in	ADP
iiclr-17757	1421	49	accordance	accordance	NOUN
iiclr-17757	1421	50	with	with	ADP
iiclr-17757	1421	51	international	international	ADJ
iiclr-17757	1421	52	obligations.2	obligations.2	NOUN
iiclr-17757	1421	53	5	5	NUM
iiclr-17757	1421	54	'	'	PART
iiclr-17757	1421	55	251	251	NUM
iiclr-17757	1421	56	.	.	PUNCT
iiclr-17757	1421	57	organisation	organisation	NOUN
iiclr-17757	1421	58	for	for	ADP
iiclr-17757	1421	59	economic	economic	ADJ
iiclr-17757	1421	60	co	co	NOUN
iiclr-17757	1421	61	-	-	NOUN
iiclr-17757	1421	62	operation	operation	NOUN
iiclr-17757	1421	63	and	and	CCONJ
iiclr-17757	1421	64	development	development	NOUN
iiclr-17757	1421	65	,	,	PUNCT
iiclr-17757	1421	66	oecd	oecd	PROPN
iiclr-17757	1421	67	's	's	PART
iiclr-17757	1421	68	project	project	NOUN
iiclr-17757	1421	69	on	on	ADP
iiclr-17757	1421	70	harmful	harmful	ADJ
iiclr-17757	1421	71	tax	tax	NOUN
iiclr-17757	1421	72	practices	practice	NOUN
iiclr-17757	1421	73	:	:	PUNCT
iiclr-17757	1421	74	the	the	DET
iiclr-17757	1421	75	2001	2001	NUM
iiclr-17757	1421	76	progress	progress	NOUN
iiclr-17757	1421	77	report	report	NOUN
iiclr-17757	1421	78	2	2	NUM
iiclr-17757	1421	79	,	,	PUNCT
iiclr-17757	1421	80	available	available	ADJ
iiclr-17757	1421	81	at	at	ADP
iiclr-17757	1421	82	http://www.oecd.org/pdf/	http://www.oecd.org/pdf/	NOUN
iiclr-17757	1421	83	m00021000	m00021000	PROPN
iiclr-17757	1421	84	/	/	SYM
iiclr-17757	1421	85	m00021182.pdf	m00021182.pdf	PROPN
iiclr-17757	1421	86	(	(	PUNCT
iiclr-17757	1421	87	last	last	ADJ
iiclr-17757	1421	88	visited	visit	VERB
iiclr-17757	1421	89	feb	feb	PROPN
iiclr-17757	1421	90	.	.	PROPN
iiclr-17757	1421	91	14	14	NUM
iiclr-17757	1421	92	,	,	PUNCT
iiclr-17757	1421	93	2002	2002	NUM
iiclr-17757	1421	94	)	)	PUNCT
iiclr-17757	1422	1	[	[	X
iiclr-17757	1422	2	hereinafter	hereinafter	NOUN
iiclr-17757	1422	3	oecd	oecd	PROPN
iiclr-17757	1422	4	2001	2001	NUM
iiclr-17757	1422	5	progress	progress	NOUN
iiclr-17757	1422	6	report	report	NOUN
iiclr-17757	1422	7	]	]	PUNCT
iiclr-17757	1422	8	.	.	PUNCT
iiclr-17757	1423	1	see	see	VERB
iiclr-17757	1423	2	also	also	ADV
iiclr-17757	1423	3	http://www.oecd.org/oecd/pages/home/displaygeneral/0,3380,en-home-0nodirectorate-no-no-no-0,ff.html	http://www.oecd.org/oecd/pages/home/displaygeneral/0,3380,en-home-0nodirectorate-no-no-no-0,ff.html	PUNCT
iiclr-17757	1423	4	(	(	PUNCT
iiclr-17757	1423	5	stating	state	VERB
iiclr-17757	1423	6	oecd	oecd	PROPN
iiclr-17757	1423	7	mission	mission	NOUN
iiclr-17757	1423	8	as	as	ADP
iiclr-17757	1423	9	assisting	assist	VERB
iiclr-17757	1423	10	member	member	NOUN
iiclr-17757	1423	11	countries	country	NOUN
iiclr-17757	1423	12	to	to	PART
iiclr-17757	1423	13	address	address	VERB
iiclr-17757	1423	14	economic	economic	ADJ
iiclr-17757	1423	15	,	,	PUNCT
iiclr-17757	1423	16	social	social	ADJ
iiclr-17757	1423	17	,	,	PUNCT
iiclr-17757	1423	18	and	and	CCONJ
iiclr-17757	1423	19	governance	governance	NOUN
iiclr-17757	1423	20	problems	problem	NOUN
iiclr-17757	1423	21	inherent	inherent	ADJ
iiclr-17757	1423	22	with	with	ADP
iiclr-17757	1423	23	a	a	DET
iiclr-17757	1423	24	global	global	ADJ
iiclr-17757	1423	25	economy	economy	NOUN
iiclr-17757	1423	26	)	)	PUNCT
iiclr-17757	1423	27	(	(	PUNCT
iiclr-17757	1423	28	last	last	ADV
iiclr-17757	1423	29	visited	visit	VERB
iiclr-17757	1423	30	feb	feb	PROPN
iiclr-17757	1423	31	.	.	PROPN
iiclr-17757	1423	32	14	14	NUM
iiclr-17757	1423	33	,	,	PUNCT
iiclr-17757	1423	34	2002	2002	NUM
iiclr-17757	1423	35	)	)	PUNCT
iiclr-17757	1423	36	.	.	PUNCT
iiclr-17757	1424	1	the	the	DET
iiclr-17757	1424	2	oecd	oecd	PROPN
iiclr-17757	1424	3	's	's	PART
iiclr-17757	1424	4	membership	membership	NOUN
iiclr-17757	1424	5	consists	consist	VERB
iiclr-17757	1424	6	of	of	ADP
iiclr-17757	1424	7	the	the	DET
iiclr-17757	1424	8	european	european	PROPN
iiclr-17757	1424	9	union	union	PROPN
iiclr-17757	1424	10	(	(	PUNCT
iiclr-17757	1424	11	"	"	PUNCT
iiclr-17757	1424	12	eu	eu	ADJ
iiclr-17757	1424	13	"	"	PUNCT
iiclr-17757	1424	14	)	)	PUNCT
iiclr-17757	1424	15	and	and	CCONJ
iiclr-17757	1424	16	the	the	DET
iiclr-17757	1424	17	european	european	ADJ
iiclr-17757	1424	18	economic	economic	ADJ
iiclr-17757	1424	19	area	area	NOUN
iiclr-17757	1424	20	(	(	PUNCT
iiclr-17757	1424	21	eea	eea	PROPN
iiclr-17757	1424	22	)	)	PUNCT
iiclr-17757	1424	23	except	except	SCONJ
iiclr-17757	1424	24	liechtenstein	liechtenstein	PROPN
iiclr-17757	1424	25	.	.	PUNCT
iiclr-17757	1425	1	see	see	VERB
iiclr-17757	1425	2	wiluams	wiluam	NOUN
iiclr-17757	1425	3	,	,	PUNCT
iiclr-17757	1425	4	supra	supra	PROPN
iiclr-17757	1425	5	note	note	PROPN
iiclr-17757	1425	6	201	201	NUM
iiclr-17757	1425	7	,	,	PUNCT
iiclr-17757	1425	8	at	at	ADP
iiclr-17757	1425	9	10	10	NUM
iiclr-17757	1425	10	n.17	n.17	X
iiclr-17757	1425	11	.	.	PUNCT
iiclr-17757	1426	1	the	the	DET
iiclr-17757	1426	2	thirty	thirty	NUM
iiclr-17757	1426	3	members	member	NOUN
iiclr-17757	1426	4	of	of	ADP
iiclr-17757	1426	5	the	the	DET
iiclr-17757	1426	6	oecd	oecd	PROPN
iiclr-17757	1426	7	are	be	AUX
iiclr-17757	1426	8	:	:	PUNCT
iiclr-17757	1426	9	(	(	PUNCT
iiclr-17757	1426	10	1	1	X
iiclr-17757	1426	11	)	)	PUNCT
iiclr-17757	1426	12	australia	australia	PROPN
iiclr-17757	1426	13	,	,	PUNCT
iiclr-17757	1426	14	(	(	PUNCT
iiclr-17757	1426	15	2	2	X
iiclr-17757	1426	16	)	)	PUNCT
iiclr-17757	1426	17	austria	austria	NOUN
iiclr-17757	1426	18	,	,	PUNCT
iiclr-17757	1426	19	(	(	PUNCT
iiclr-17757	1426	20	3	3	X
iiclr-17757	1426	21	)	)	PUNCT
iiclr-17757	1426	22	belgium	belgium	NOUN
iiclr-17757	1426	23	,	,	PUNCT
iiclr-17757	1426	24	(	(	PUNCT
iiclr-17757	1426	25	4	4	X
iiclr-17757	1426	26	)	)	PUNCT
iiclr-17757	1426	27	canada	canada	PROPN
iiclr-17757	1426	28	,	,	PUNCT
iiclr-17757	1426	29	(	(	PUNCT
iiclr-17757	1426	30	5	5	X
iiclr-17757	1426	31	)	)	PUNCT
iiclr-17757	1426	32	the	the	DET
iiclr-17757	1426	33	czech	czech	PROPN
iiclr-17757	1426	34	republic	republic	NOUN
iiclr-17757	1426	35	,	,	PUNCT
iiclr-17757	1426	36	(	(	PUNCT
iiclr-17757	1426	37	6	6	NUM
iiclr-17757	1426	38	)	)	PUNCT
iiclr-17757	1426	39	denmark	denmark	NOUN
iiclr-17757	1426	40	,	,	PUNCT
iiclr-17757	1426	41	(	(	PUNCT
iiclr-17757	1426	42	7	7	X
iiclr-17757	1426	43	)	)	PUNCT
iiclr-17757	1426	44	finland	finland	PROPN
iiclr-17757	1426	45	,	,	PUNCT
iiclr-17757	1426	46	(	(	PUNCT
iiclr-17757	1426	47	8)	8)	NUM
iiclr-17757	1426	48	france	france	NOUN
iiclr-17757	1426	49	,	,	PUNCT
iiclr-17757	1426	50	(	(	PUNCT
iiclr-17757	1426	51	9	9	X
iiclr-17757	1426	52	)	)	PUNCT
iiclr-17757	1426	53	germany	germany	PROPN
iiclr-17757	1426	54	,	,	PUNCT
iiclr-17757	1426	55	2002	2002	NUM
iiclr-17757	1426	56	]	]	X
iiclr-17757	1426	57	ind	ind	NOUN
iiclr-17757	1426	58	.	.	PUNCT
iiclr-17757	1427	1	int'l	int'l	PROPN
iiclr-17757	1427	2	&	&	CCONJ
iiclr-17757	1427	3	comp	comp	PROPN
iiclr-17757	1427	4	.	.	PUNCT
iiclr-17757	1428	1	l.	l.	PROPN
iiclr-17757	1428	2	rev	rev	PROPN
iiclr-17757	1428	3	.	.	PUNCT
iiclr-17757	1429	1	it	it	PRON
iiclr-17757	1429	2	accomplishes	accomplish	VERB
iiclr-17757	1429	3	these	these	DET
iiclr-17757	1429	4	goals	goal	NOUN
iiclr-17757	1429	5	by	by	ADP
iiclr-17757	1429	6	identifying	identify	VERB
iiclr-17757	1429	7	and	and	CCONJ
iiclr-17757	1429	8	responding	respond	VERB
iiclr-17757	1429	9	to	to	ADP
iiclr-17757	1429	10	emerging	emerge	VERB
iiclr-17757	1429	11	issues	issue	NOUN
iiclr-17757	1429	12	through	through	ADP
iiclr-17757	1429	13	internationally	internationally	ADV
iiclr-17757	1429	14	agreed	agree	VERB
iiclr-17757	1429	15	upon	upon	SCONJ
iiclr-17757	1429	16	recommendations	recommendation	NOUN
iiclr-17757	1429	17	,	,	PUNCT
iiclr-17757	1429	18	including	include	VERB
iiclr-17757	1429	19	intergovernmental	intergovernmental	ADJ
iiclr-17757	1429	20	reports	report	NOUN
iiclr-17757	1429	21	on	on	ADP
iiclr-17757	1429	22	tax	tax	NOUN
iiclr-17757	1429	23	policy	policy	NOUN
iiclr-17757	1429	24	and	and	CCONJ
iiclr-17757	1429	25	practice	practice	NOUN
iiclr-17757	1429	26	developed	develop	VERB
iiclr-17757	1429	27	by	by	ADP
iiclr-17757	1429	28	the	the	DET
iiclr-17757	1429	29	oecd	oecd	PROPN
iiclr-17757	1429	30	committee	committee	PROPN
iiclr-17757	1429	31	on	on	ADP
iiclr-17757	1429	32	fiscal	fiscal	ADJ
iiclr-17757	1429	33	affairs	affair	NOUN
iiclr-17757	1429	34	.	.	PUNCT
iiclr-17757	1430	1	52	52	NUM
iiclr-17757	1430	2	these	these	DET
iiclr-17757	1430	3	reports	report	NOUN
iiclr-17757	1430	4	result	result	VERB
iiclr-17757	1430	5	from	from	ADP
iiclr-17757	1430	6	regular	regular	ADJ
iiclr-17757	1430	7	,	,	PUNCT
iiclr-17757	1430	8	ongoing	ongoing	ADJ
iiclr-17757	1430	9	discussions	discussion	NOUN
iiclr-17757	1430	10	and	and	CCONJ
iiclr-17757	1430	11	information	information	NOUN
iiclr-17757	1430	12	exchanges	exchange	NOUN
iiclr-17757	1430	13	among	among	ADP
iiclr-17757	1430	14	countries	country	NOUN
iiclr-17757	1430	15	about	about	ADP
iiclr-17757	1430	16	issues	issue	NOUN
iiclr-17757	1430	17	associated	associate	VERB
iiclr-17757	1430	18	with	with	ADP
iiclr-17757	1430	19	direct	direct	ADJ
iiclr-17757	1430	20	and	and	CCONJ
iiclr-17757	1430	21	value	value	NOUN
iiclr-17757	1430	22	-	-	PUNCT
iiclr-17757	1430	23	added	add	VERB
iiclr-17757	1430	24	taxation	taxation	NOUN
iiclr-17757	1430	25	.	.	PUNCT
iiclr-17757	1431	1	53	53	NUM
iiclr-17757	1431	2	in	in	ADP
iiclr-17757	1431	3	response	response	NOUN
iiclr-17757	1431	4	to	to	ADP
iiclr-17757	1431	5	a	a	DET
iiclr-17757	1431	6	directive	directive	NOUN
iiclr-17757	1431	7	by	by	ADP
iiclr-17757	1431	8	the	the	DET
iiclr-17757	1431	9	oecd	oecd	PROPN
iiclr-17757	1431	10	ministers	minister	NOUN
iiclr-17757	1431	11	to	to	PART
iiclr-17757	1431	12	"	"	PUNCT
iiclr-17757	1431	13	develop	develop	VERB
iiclr-17757	1431	14	measures	measure	NOUN
iiclr-17757	1431	15	to	to	PART
iiclr-17757	1431	16	counter	counter	VERB
iiclr-17757	1431	17	the	the	DET
iiclr-17757	1431	18	distorting	distorting	ADJ
iiclr-17757	1431	19	effects	effect	NOUN
iiclr-17757	1431	20	of	of	ADP
iiclr-17757	1431	21	harmful	harmful	ADJ
iiclr-17757	1431	22	tax	tax	NOUN
iiclr-17757	1431	23	competition	competition	NOUN
iiclr-17757	1431	24	on	on	ADP
iiclr-17757	1431	25	investment	investment	NOUN
iiclr-17757	1431	26	and	and	CCONJ
iiclr-17757	1431	27	financing	financing	NOUN
iiclr-17757	1431	28	decisions	decision	NOUN
iiclr-17757	1431	29	and	and	CCONJ
iiclr-17757	1431	30	the	the	DET
iiclr-17757	1431	31	consequences	consequence	NOUN
iiclr-17757	1431	32	for	for	ADP
iiclr-17757	1431	33	national	national	ADJ
iiclr-17757	1431	34	tax	tax	NOUN
iiclr-17757	1431	35	bases	basis	NOUN
iiclr-17757	1431	36	,	,	PUNCT
iiclr-17757	1431	37	"	"	PUNCT
iiclr-17757	1431	38	in	in	ADP
iiclr-17757	1431	39	1998	1998	NUM
iiclr-17757	1431	40	the	the	DET
iiclr-17757	1431	41	committee	committee	NOUN
iiclr-17757	1431	42	on	on	ADP
iiclr-17757	1431	43	fiscal	fiscal	ADJ
iiclr-17757	1431	44	affairs	affair	NOUN
iiclr-17757	1431	45	(	(	PUNCT
iiclr-17757	1431	46	committee	committee	NOUN
iiclr-17757	1431	47	)	)	PUNCT
iiclr-17757	1431	48	issued	issue	VERB
iiclr-17757	1431	49	the	the	DET
iiclr-17757	1431	50	oecd	oecd	PROPN
iiclr-17757	1431	51	1998	1998	NUM
iiclr-17757	1431	52	report	report	NOUN
iiclr-17757	1431	53	.	.	PUNCT
iiclr-17757	1432	1	54	54	NUM
iiclr-17757	1432	2	this	this	DET
iiclr-17757	1432	3	report	report	NOUN
iiclr-17757	1432	4	served	serve	VERB
iiclr-17757	1432	5	as	as	ADP
iiclr-17757	1432	6	a	a	DET
iiclr-17757	1432	7	vehicle	vehicle	NOUN
iiclr-17757	1432	8	for	for	SCONJ
iiclr-17757	1432	9	oecd	oecd	PROPN
iiclr-17757	1432	10	members	member	NOUN
iiclr-17757	1432	11	to	to	PART
iiclr-17757	1432	12	better	well	ADV
iiclr-17757	1432	13	understand	understand	VERB
iiclr-17757	1432	14	the	the	DET
iiclr-17757	1432	15	effect	effect	NOUN
iiclr-17757	1432	16	of	of	ADP
iiclr-17757	1432	17	harmful	harmful	ADJ
iiclr-17757	1432	18	tax	tax	NOUN
iiclr-17757	1432	19	practices	practice	NOUN
iiclr-17757	1432	20	on	on	ADP
iiclr-17757	1432	21	the	the	DET
iiclr-17757	1432	22	location	location	NOUN
iiclr-17757	1432	23	of	of	ADP
iiclr-17757	1432	24	financial	financial	ADJ
iiclr-17757	1432	25	and	and	CCONJ
iiclr-17757	1432	26	other	other	ADJ
iiclr-17757	1432	27	service	service	NOUN
iiclr-17757	1432	28	activities	activity	NOUN
iiclr-17757	1432	29	;	;	PUNCT
iiclr-17757	1432	30	the	the	DET
iiclr-17757	1432	31	erosion	erosion	NOUN
iiclr-17757	1432	32	of	of	ADP
iiclr-17757	1432	33	tax	tax	NOUN
iiclr-17757	1432	34	bases	basis	NOUN
iiclr-17757	1432	35	of	of	ADP
iiclr-17757	1432	36	other	other	ADJ
iiclr-17757	1432	37	countries	country	NOUN
iiclr-17757	1432	38	;	;	PUNCT
iiclr-17757	1432	39	the	the	DET
iiclr-17757	1432	40	distortion	distortion	NOUN
iiclr-17757	1432	41	of	of	ADP
iiclr-17757	1432	42	trade	trade	NOUN
iiclr-17757	1432	43	and	and	CCONJ
iiclr-17757	1432	44	investment	investment	NOUN
iiclr-17757	1432	45	patterns	pattern	NOUN
iiclr-17757	1432	46	;	;	PUNCT
iiclr-17757	1432	47	and	and	CCONJ
iiclr-17757	1432	48	on	on	ADP
iiclr-17757	1432	49	undermining	undermine	VERB
iiclr-17757	1432	50	the	the	DET
iiclr-17757	1432	51	fairness	fairness	NOUN
iiclr-17757	1432	52	,	,	PUNCT
iiclr-17757	1432	53	neutrality	neutrality	NOUN
iiclr-17757	1432	54	,	,	PUNCT
iiclr-17757	1432	55	and	and	CCONJ
iiclr-17757	1432	56	social	social	ADJ
iiclr-17757	1432	57	acceptance	acceptance	NOUN
iiclr-17757	1432	58	of	of	ADP
iiclr-17757	1432	59	tax	tax	NOUN
iiclr-17757	1432	60	systems	system	NOUN
iiclr-17757	1432	61	generally.255	generally.255	VERB
iiclr-17757	1432	62	the	the	DET
iiclr-17757	1432	63	report	report	NOUN
iiclr-17757	1432	64	and	and	CCONJ
iiclr-17757	1432	65	its	its	PRON
iiclr-17757	1432	66	accompanying	accompanying	ADJ
iiclr-17757	1432	67	recommendations	recommendation	NOUN
iiclr-17757	1432	68	were	be	AUX
iiclr-17757	1432	69	approved	approve	VERB
iiclr-17757	1432	70	on	on	ADP
iiclr-17757	1432	71	april	april	PROPN
iiclr-17757	1432	72	9	9	NUM
iiclr-17757	1432	73	,	,	PUNCT
iiclr-17757	1432	74	1998.56	1998.56	NUM
iiclr-17757	1432	75	(	(	PUNCT
iiclr-17757	1432	76	10	10	NUM
iiclr-17757	1432	77	)	)	PUNCT
iiclr-17757	1432	78	greece	greece	PROPN
iiclr-17757	1432	79	,	,	PUNCT
iiclr-17757	1432	80	(	(	PUNCT
iiclr-17757	1432	81	11	11	NUM
iiclr-17757	1432	82	)	)	PUNCT
iiclr-17757	1432	83	hungary	hungary	NOUN
iiclr-17757	1432	84	,	,	PUNCT
iiclr-17757	1432	85	(	(	PUNCT
iiclr-17757	1432	86	12	12	NUM
iiclr-17757	1432	87	)	)	PUNCT
iiclr-17757	1432	88	iceland	iceland	NOUN
iiclr-17757	1432	89	,	,	PUNCT
iiclr-17757	1432	90	(	(	PUNCT
iiclr-17757	1432	91	13	13	X
iiclr-17757	1432	92	)	)	PUNCT
iiclr-17757	1432	93	ireland	ireland	NOUN
iiclr-17757	1432	94	,	,	PUNCT
iiclr-17757	1432	95	(	(	PUNCT
iiclr-17757	1432	96	14	14	NUM
iiclr-17757	1432	97	)	)	PUNCT
iiclr-17757	1432	98	italy	italy	PROPN
iiclr-17757	1432	99	,	,	PUNCT
iiclr-17757	1432	100	(	(	PUNCT
iiclr-17757	1432	101	15	15	X
iiclr-17757	1432	102	)	)	PUNCT
iiclr-17757	1432	103	japan	japan	PROPN
iiclr-17757	1432	104	,	,	PUNCT
iiclr-17757	1432	105	(	(	PUNCT
iiclr-17757	1432	106	16	16	NUM
iiclr-17757	1432	107	)	)	PUNCT
iiclr-17757	1432	108	korea	korea	PROPN
iiclr-17757	1432	109	,	,	PUNCT
iiclr-17757	1432	110	(	(	PUNCT
iiclr-17757	1432	111	17	17	NUM
iiclr-17757	1432	112	)	)	PUNCT
iiclr-17757	1432	113	luxembourg	luxembourg	PROPN
iiclr-17757	1432	114	,	,	PUNCT
iiclr-17757	1432	115	(	(	PUNCT
iiclr-17757	1432	116	18	18	NUM
iiclr-17757	1432	117	)	)	PUNCT
iiclr-17757	1432	118	mexico	mexico	PROPN
iiclr-17757	1432	119	,	,	PUNCT
iiclr-17757	1432	120	(	(	PUNCT
iiclr-17757	1432	121	19	19	NUM
iiclr-17757	1432	122	)	)	PUNCT
iiclr-17757	1432	123	the	the	DET
iiclr-17757	1432	124	netherlands	netherlands	PROPN
iiclr-17757	1432	125	,	,	PUNCT
iiclr-17757	1432	126	(	(	PUNCT
iiclr-17757	1432	127	20	20	X
iiclr-17757	1432	128	)	)	PUNCT
iiclr-17757	1432	129	new	new	PROPN
iiclr-17757	1432	130	zealand	zealand	PROPN
iiclr-17757	1432	131	,	,	PUNCT
iiclr-17757	1432	132	(	(	PUNCT
iiclr-17757	1432	133	21	21	NUM
iiclr-17757	1432	134	)	)	PUNCT
iiclr-17757	1432	135	norway	norway	NOUN
iiclr-17757	1432	136	,	,	PUNCT
iiclr-17757	1432	137	(	(	PUNCT
iiclr-17757	1432	138	22	22	NUM
iiclr-17757	1432	139	)	)	PUNCT
iiclr-17757	1432	140	poland	poland	PROPN
iiclr-17757	1432	141	,	,	PUNCT
iiclr-17757	1432	142	(	(	PUNCT
iiclr-17757	1432	143	23	23	NUM
iiclr-17757	1432	144	)	)	PUNCT
iiclr-17757	1432	145	portugal	portugal	PROPN
iiclr-17757	1432	146	,	,	PUNCT
iiclr-17757	1432	147	(	(	PUNCT
iiclr-17757	1432	148	24	24	NUM
iiclr-17757	1432	149	)	)	PUNCT
iiclr-17757	1432	150	the	the	DET
iiclr-17757	1432	151	slovak	slovak	PROPN
iiclr-17757	1432	152	republic	republic	NOUN
iiclr-17757	1432	153	,	,	PUNCT
iiclr-17757	1432	154	(	(	PUNCT
iiclr-17757	1432	155	25	25	NUM
iiclr-17757	1432	156	)	)	PUNCT
iiclr-17757	1432	157	spain	spain	PROPN
iiclr-17757	1432	158	,	,	PUNCT
iiclr-17757	1432	159	(	(	PUNCT
iiclr-17757	1432	160	26	26	NUM
iiclr-17757	1432	161	)	)	PUNCT
iiclr-17757	1432	162	sweden	sweden	PROPN
iiclr-17757	1432	163	,	,	PUNCT
iiclr-17757	1432	164	(	(	PUNCT
iiclr-17757	1432	165	27	27	NUM
iiclr-17757	1432	166	)	)	PUNCT
iiclr-17757	1432	167	switzerland	switzerland	PROPN
iiclr-17757	1432	168	,	,	PUNCT
iiclr-17757	1432	169	(	(	PUNCT
iiclr-17757	1432	170	28	28	NUM
iiclr-17757	1432	171	)	)	PUNCT
iiclr-17757	1432	172	turkey	turkey	NOUN
iiclr-17757	1432	173	,	,	PUNCT
iiclr-17757	1432	174	(	(	PUNCT
iiclr-17757	1432	175	29	29	NUM
iiclr-17757	1432	176	)	)	PUNCT
iiclr-17757	1432	177	the	the	DET
iiclr-17757	1432	178	united	united	ADJ
iiclr-17757	1432	179	kingdom	kingdom	PROPN
iiclr-17757	1432	180	,	,	PUNCT
iiclr-17757	1432	181	and	and	CCONJ
iiclr-17757	1432	182	(	(	PUNCT
iiclr-17757	1432	183	30	30	NUM
iiclr-17757	1432	184	)	)	PUNCT
iiclr-17757	1432	185	the	the	DET
iiclr-17757	1432	186	united	united	PROPN
iiclr-17757	1432	187	states	states	PROPN
iiclr-17757	1432	188	.	.	PUNCT
iiclr-17757	1433	1	see	see	VERB
iiclr-17757	1433	2	http://www.oecd.org/oecd/pages/home/displaygenera/0,3380,en-countrylist-0-nodirectorateno-no159-0,ff.html	http://www.oecd.org/oecd/pages/home/displaygenera/0,3380,en-countrylist-0-nodirectorateno-no159-0,ff.html	PROPN
iiclr-17757	1433	3	(	(	PUNCT
iiclr-17757	1433	4	last	last	ADJ
iiclr-17757	1433	5	visited	visit	VERB
iiclr-17757	1433	6	feb	feb	PROPN
iiclr-17757	1433	7	.	.	PROPN
iiclr-17757	1433	8	14,2002	14,2002	NUM
iiclr-17757	1433	9	)	)	PUNCT
iiclr-17757	1433	10	.	.	PUNCT
iiclr-17757	1434	1	the	the	DET
iiclr-17757	1434	2	oecd	oecd	PROPN
iiclr-17757	1434	3	has	have	VERB
iiclr-17757	1434	4	no	no	DET
iiclr-17757	1434	5	executive	executive	ADJ
iiclr-17757	1434	6	powers	power	NOUN
iiclr-17757	1434	7	and	and	CCONJ
iiclr-17757	1434	8	only	only	ADV
iiclr-17757	1434	9	operates	operate	VERB
iiclr-17757	1434	10	through	through	ADP
iiclr-17757	1434	11	unanimity	unanimity	NOUN
iiclr-17757	1434	12	.	.	PUNCT
iiclr-17757	1435	1	see	see	PROPN
iiclr-17757	1435	2	williams	williams	PROPN
iiclr-17757	1435	3	,	,	PUNCT
iiclr-17757	1435	4	supra	supra	PROPN
iiclr-17757	1435	5	note	note	PROPN
iiclr-17757	1435	6	201	201	NUM
iiclr-17757	1435	7	,	,	PUNCT
iiclr-17757	1435	8	at	at	ADP
iiclr-17757	1435	9	11	11	NUM
iiclr-17757	1435	10	.	.	PUNCT
iiclr-17757	1436	1	because	because	SCONJ
iiclr-17757	1436	2	it	it	PRON
iiclr-17757	1436	3	only	only	ADV
iiclr-17757	1436	4	makes	make	VERB
iiclr-17757	1436	5	recommendations	recommendation	NOUN
iiclr-17757	1436	6	,	,	PUNCT
iiclr-17757	1436	7	the	the	DET
iiclr-17757	1436	8	oecd	oecd	PROPN
iiclr-17757	1436	9	is	be	AUX
iiclr-17757	1436	10	regarded	regard	VERB
iiclr-17757	1436	11	as	as	ADP
iiclr-17757	1436	12	a	a	DET
iiclr-17757	1436	13	safe	safe	ADJ
iiclr-17757	1436	14	forum	forum	NOUN
iiclr-17757	1436	15	through	through	ADP
iiclr-17757	1436	16	which	which	PRON
iiclr-17757	1436	17	members	member	NOUN
iiclr-17757	1436	18	can	can	AUX
iiclr-17757	1436	19	discuss	discuss	VERB
iiclr-17757	1436	20	taxation	taxation	NOUN
iiclr-17757	1436	21	problems	problem	NOUN
iiclr-17757	1436	22	.	.	PUNCT
iiclr-17757	1437	1	see	see	VERB
iiclr-17757	1437	2	i	i	PRON
iiclr-17757	1437	3	d.	d.	PROPN
iiclr-17757	1437	4	additionally	additionally	ADV
iiclr-17757	1437	5	,	,	PUNCT
iiclr-17757	1437	6	the	the	DET
iiclr-17757	1437	7	oecd	oecd	PROPN
iiclr-17757	1437	8	affords	afford	VERB
iiclr-17757	1437	9	the	the	DET
iiclr-17757	1437	10	opportunity	opportunity	NOUN
iiclr-17757	1437	11	for	for	ADP
iiclr-17757	1437	12	discussions	discussion	NOUN
iiclr-17757	1437	13	with	with	ADP
iiclr-17757	1437	14	all	all	DET
iiclr-17757	1437	15	leading	lead	VERB
iiclr-17757	1437	16	economic	economic	ADJ
iiclr-17757	1437	17	nations	nation	NOUN
iiclr-17757	1437	18	,	,	PUNCT
iiclr-17757	1437	19	rather	rather	ADV
iiclr-17757	1437	20	than	than	ADP
iiclr-17757	1437	21	just	just	ADV
iiclr-17757	1437	22	those	those	PRON
iiclr-17757	1437	23	in	in	ADP
iiclr-17757	1437	24	europe	europe	PROPN
iiclr-17757	1437	25	.	.	PUNCT
iiclr-17757	1438	1	see	see	VERB
iiclr-17757	1438	2	i	i	PRON
iiclr-17757	1438	3	d.	d.	PROPN
iiclr-17757	1438	4	252	252	NUM
iiclr-17757	1438	5	.	.	PUNCT
iiclr-17757	1439	1	see	see	VERB
iiclr-17757	1439	2	i	i	PRON
iiclr-17757	1439	3	d.	d.	PROPN
iiclr-17757	1439	4	this	this	PRON
iiclr-17757	1439	5	is	be	AUX
iiclr-17757	1439	6	only	only	ADV
iiclr-17757	1439	7	one	one	NUM
iiclr-17757	1439	8	of	of	ADP
iiclr-17757	1439	9	the	the	DET
iiclr-17757	1439	10	three	three	NUM
iiclr-17757	1439	11	ways	way	NOUN
iiclr-17757	1439	12	the	the	DET
iiclr-17757	1439	13	oecd	oecd	PROPN
iiclr-17757	1439	14	is	be	AUX
iiclr-17757	1439	15	primarily	primarily	ADV
iiclr-17757	1439	16	active	active	ADJ
iiclr-17757	1439	17	;	;	PUNCT
iiclr-17757	1439	18	the	the	DET
iiclr-17757	1439	19	oecd	oecd	PROPN
iiclr-17757	1439	20	also	also	ADV
iiclr-17757	1439	21	produces	produce	VERB
iiclr-17757	1439	22	and	and	CCONJ
iiclr-17757	1439	23	maintains	maintain	VERB
iiclr-17757	1439	24	the	the	DET
iiclr-17757	1439	25	oecd	oecd	PROPN
iiclr-17757	1439	26	model	model	NOUN
iiclr-17757	1439	27	tax	tax	NOUN
iiclr-17757	1439	28	convention	convention	NOUN
iiclr-17757	1439	29	on	on	ADP
iiclr-17757	1439	30	income	income	NOUN
iiclr-17757	1439	31	and	and	CCONJ
iiclr-17757	1439	32	capital	capital	NOUN
iiclr-17757	1439	33	and	and	CCONJ
iiclr-17757	1439	34	conducts	conduct	VERB
iiclr-17757	1439	35	outreach	outreach	NOUN
iiclr-17757	1439	36	to	to	ADP
iiclr-17757	1439	37	member	member	NOUN
iiclr-17757	1439	38	and	and	CCONJ
iiclr-17757	1439	39	nonmember	nonmember	PROPN
iiclr-17757	1439	40	countries	country	NOUN
iiclr-17757	1439	41	.	.	PUNCT
iiclr-17757	1440	1	see	see	VERB
iiclr-17757	1440	2	i	i	PRON
iiclr-17757	1440	3	d.	d.	PROPN
iiclr-17757	1440	4	253	253	NUM
iiclr-17757	1440	5	.	.	PUNCT
iiclr-17757	1441	1	see	see	VERB
iiclr-17757	1441	2	i	i	PRON
iiclr-17757	1441	3	d.	d.	PROPN
iiclr-17757	1441	4	254	254	NUM
iiclr-17757	1441	5	.	.	PUNCT
iiclr-17757	1442	1	see	see	VERB
iiclr-17757	1442	2	oecd	oecd	PROPN
iiclr-17757	1442	3	1998	1998	NUM
iiclr-17757	1442	4	report	report	NOUN
iiclr-17757	1442	5	,	,	PUNCT
iiclr-17757	1442	6	supra	supra	PROPN
iiclr-17757	1442	7	note	note	NOUN
iiclr-17757	1442	8	7	7	NUM
iiclr-17757	1442	9	,	,	PUNCT
iiclr-17757	1442	10	at	at	ADP
iiclr-17757	1442	11	3	3	NUM
iiclr-17757	1442	12	.	.	NUM
iiclr-17757	1442	13	255	255	NUM
iiclr-17757	1442	14	.	.	PUNCT
iiclr-17757	1443	1	see	see	VERB
iiclr-17757	1443	2	i	i	PRON
iiclr-17757	1443	3	d.	d.	PROPN
iiclr-17757	1443	4	4	4	NUM
iiclr-17757	1443	5	,	,	PUNCT
iiclr-17757	1443	6	at	at	ADP
iiclr-17757	1443	7	8	8	NUM
iiclr-17757	1443	8	.	.	PUNCT
iiclr-17757	1444	1	the	the	DET
iiclr-17757	1444	2	end	end	NOUN
iiclr-17757	1444	3	result	result	VERB
iiclr-17757	1444	4	the	the	DET
iiclr-17757	1444	5	oecd	oecd	PROPN
iiclr-17757	1444	6	hopes	hope	VERB
iiclr-17757	1444	7	to	to	PART
iiclr-17757	1444	8	achieve	achieve	VERB
iiclr-17757	1444	9	with	with	ADP
iiclr-17757	1444	10	its	its	PRON
iiclr-17757	1444	11	focus	focus	NOUN
iiclr-17757	1444	12	on	on	ADP
iiclr-17757	1444	13	harmful	harmful	ADJ
iiclr-17757	1444	14	tax	tax	NOUN
iiclr-17757	1444	15	competition	competition	NOUN
iiclr-17757	1444	16	is	be	AUX
iiclr-17757	1444	17	to	to	PART
iiclr-17757	1444	18	promote	promote	VERB
iiclr-17757	1444	19	an	an	DET
iiclr-17757	1444	20	open	open	ADJ
iiclr-17757	1444	21	,	,	PUNCT
iiclr-17757	1444	22	multilateral	multilateral	ADJ
iiclr-17757	1444	23	trading	trading	NOUN
iiclr-17757	1444	24	system	system	NOUN
iiclr-17757	1444	25	and	and	CCONJ
iiclr-17757	1444	26	encourage	encourage	VERB
iiclr-17757	1444	27	adjustments	adjustment	NOUN
iiclr-17757	1444	28	to	to	ADP
iiclr-17757	1444	29	the	the	DET
iiclr-17757	1444	30	system	system	NOUN
iiclr-17757	1444	31	to	to	PART
iiclr-17757	1444	32	contemplate	contemplate	VERB
iiclr-17757	1444	33	the	the	DET
iiclr-17757	1444	34	changing	change	VERB
iiclr-17757	1444	35	nature	nature	NOUN
iiclr-17757	1444	36	of	of	ADP
iiclr-17757	1444	37	international	international	ADJ
iiclr-17757	1444	38	trade	trade	NOUN
iiclr-17757	1444	39	,	,	PUNCT
iiclr-17757	1444	40	investment	investment	NOUN
iiclr-17757	1444	41	,	,	PUNCT
iiclr-17757	1444	42	and	and	CCONJ
iiclr-17757	1444	43	taxation	taxation	NOUN
iiclr-17757	1444	44	.	.	PUNCT
iiclr-17757	1445	1	see	see	VERB
iiclr-17757	1445	2	i	i	PRON
iiclr-17757	1445	3	d.	d.	PROPN
iiclr-17757	1445	4	18	18	NUM
iiclr-17757	1445	5	.	.	PUNCT
iiclr-17757	1446	1	at	at	ADP
iiclr-17757	1446	2	9	9	NUM
iiclr-17757	1446	3	.	.	PUNCT
iiclr-17757	1447	1	the	the	DET
iiclr-17757	1447	2	guidelines	guideline	NOUN
iiclr-17757	1447	3	contained	contain	VERB
iiclr-17757	1447	4	in	in	ADP
iiclr-17757	1447	5	the	the	DET
iiclr-17757	1447	6	oecd	oecd	PROPN
iiclr-17757	1447	7	1998	1998	NUM
iiclr-17757	1447	8	report	report	NOUN
iiclr-17757	1447	9	are	be	AUX
iiclr-17757	1447	10	compatible	compatible	ADJ
iiclr-17757	1447	11	with	with	ADP
iiclr-17757	1447	12	the	the	DET
iiclr-17757	1447	13	ec	ec	PROPN
iiclr-17757	1447	14	code	code	NOUN
iiclr-17757	1447	15	(	(	PUNCT
iiclr-17757	1447	16	see	see	VERB
iiclr-17757	1447	17	supra	supra	PROPN
iiclr-17757	1447	18	section	section	PROPN
iiclr-17757	1447	19	iv.b	iv.b	PROPN
iiclr-17757	1447	20	)	)	PUNCT
iiclr-17757	1447	21	,	,	PUNCT
iiclr-17757	1447	22	as	as	SCONJ
iiclr-17757	1447	23	they	they	PRON
iiclr-17757	1447	24	identify	identify	VERB
iiclr-17757	1447	25	harmful	harmful	ADJ
iiclr-17757	1447	26	tax	tax	NOUN
iiclr-17757	1447	27	competition	competition	NOUN
iiclr-17757	1447	28	similarly	similarly	ADV
iiclr-17757	1447	29	.	.	PUNCT
iiclr-17757	1448	1	see	see	VERB
iiclr-17757	1448	2	i	i	PRON
iiclr-17757	1448	3	d.	d.	PROPN
iiclr-17757	1448	4	however	however	ADV
iiclr-17757	1448	5	,	,	PUNCT
iiclr-17757	1448	6	they	they	PRON
iiclr-17757	1448	7	differ	differ	VERB
iiclr-17757	1448	8	in	in	ADP
iiclr-17757	1448	9	that	that	SCONJ
iiclr-17757	1448	10	the	the	DET
iiclr-17757	1448	11	oecd	oecd	PROPN
iiclr-17757	1448	12	guidelines	guideline	NOUN
iiclr-17757	1448	13	are	be	AUX
iiclr-17757	1448	14	limited	limit	VERB
iiclr-17757	1448	15	to	to	ADP
iiclr-17757	1448	16	financial	financial	ADJ
iiclr-17757	1448	17	and	and	CCONJ
iiclr-17757	1448	18	other	other	ADJ
iiclr-17757	1448	19	service	service	NOUN
iiclr-17757	1448	20	activities	activity	NOUN
iiclr-17757	1448	21	,	,	PUNCT
iiclr-17757	1448	22	whereas	whereas	SCONJ
iiclr-17757	1448	23	business	business	NOUN
iiclr-17757	1448	24	activities	activity	NOUN
iiclr-17757	1448	25	in	in	ADP
iiclr-17757	1448	26	general	general	ADJ
iiclr-17757	1448	27	are	be	AUX
iiclr-17757	1448	28	examined	examine	VERB
iiclr-17757	1448	29	in	in	ADP
iiclr-17757	1448	30	the	the	DET
iiclr-17757	1448	31	ec	ec	PROPN
iiclr-17757	1448	32	code	code	NOUN
iiclr-17757	1448	33	(	(	PUNCT
iiclr-17757	1448	34	see	see	VERB
iiclr-17757	1448	35	supra	supra	PROPN
iiclr-17757	1448	36	this	this	DET
iiclr-17757	1448	37	note	note	NOUN
iiclr-17757	1448	38	)	)	PUNCT
iiclr-17757	1448	39	.	.	PUNCT
iiclr-17757	1449	1	see	see	VERB
iiclr-17757	1449	2	i	i	PRON
iiclr-17757	1449	3	d.	d.	PROPN
iiclr-17757	1449	4	finally	finally	ADV
iiclr-17757	1449	5	,	,	PUNCT
iiclr-17757	1449	6	unlike	unlike	ADP
iiclr-17757	1449	7	the	the	DET
iiclr-17757	1449	8	ec	ec	PROPN
iiclr-17757	1449	9	code	code	NOUN
iiclr-17757	1449	10	,	,	PUNCT
iiclr-17757	1449	11	the	the	DET
iiclr-17757	1449	12	review	review	NOUN
iiclr-17757	1449	13	procedure	procedure	NOUN
iiclr-17757	1449	14	in	in	ADP
iiclr-17757	1449	15	the	the	DET
iiclr-17757	1449	16	oecd	oecd	PROPN
iiclr-17757	1449	17	is	be	AUX
iiclr-17757	1449	18	directed	direct	VERB
iiclr-17757	1449	19	toward	toward	ADP
iiclr-17757	1449	20	a	a	DET
iiclr-17757	1449	21	broader	broad	ADJ
iiclr-17757	1449	22	geographic	geographic	ADJ
iiclr-17757	1449	23	group	group	NOUN
iiclr-17757	1449	24	,	,	PUNCT
iiclr-17757	1449	25	it	it	PRON
iiclr-17757	1449	26	includes	include	VERB
iiclr-17757	1449	27	tax	tax	NOUN
iiclr-17757	1449	28	havens	haven	NOUN
iiclr-17757	1449	29	when	when	SCONJ
iiclr-17757	1449	30	considering	consider	VERB
iiclr-17757	1449	31	harmful	harmful	ADJ
iiclr-17757	1449	32	tax	tax	NOUN
iiclr-17757	1449	33	practices	practice	NOUN
iiclr-17757	1449	34	,	,	PUNCT
iiclr-17757	1449	35	and	and	CCONJ
iiclr-17757	1449	36	it	it	PRON
iiclr-17757	1449	37	focuses	focus	VERB
iiclr-17757	1449	38	on	on	ADP
iiclr-17757	1449	39	the	the	DET
iiclr-17757	1449	40	exchange	exchange	NOUN
iiclr-17757	1449	41	of	of	ADP
iiclr-17757	1449	42	information	information	NOUN
iiclr-17757	1449	43	.	.	PUNCT
iiclr-17757	1450	1	see	see	VERB
iiclr-17757	1450	2	i	i	PRON
iiclr-17757	1450	3	d.	d.	PROPN
iiclr-17757	1450	4	1	1	NUM
iiclr-17757	1450	5	18	18	NUM
iiclr-17757	1450	6	,	,	PUNCT
iiclr-17757	1450	7	at	at	ADP
iiclr-17757	1450	8	11	11	NUM
iiclr-17757	1450	9	.	.	PUNCT
iiclr-17757	1451	1	256	256	NUM
iiclr-17757	1451	2	.	.	PUNCT
iiclr-17757	1452	1	see	see	VERB
iiclr-17757	1452	2	oecd	oecd	PROPN
iiclr-17757	1452	3	releases	release	NOUN
iiclr-17757	1452	4	progress	progress	NOUN
iiclr-17757	1452	5	report	report	NOUN
iiclr-17757	1452	6	on	on	ADP
iiclr-17757	1452	7	addressing	address	VERB
iiclr-17757	1452	8	harmful	harmful	ADJ
iiclr-17757	1452	9	tax	tax	NOUN
iiclr-17757	1452	10	practices	practice	NOUN
iiclr-17757	1452	11	,	,	PUNCT
iiclr-17757	1452	12	n.1	n.1	NOUN
iiclr-17757	1452	13	at	at	ADP
iiclr-17757	1452	14	http://www.ocd	http://www.ocd	PROPN
iiclr-17757	1452	15	.	.	PUNCT
iiclr-17757	1453	1	org	org	PROPN
iiclr-17757	1453	2	/	/	SYM
iiclr-17757	1453	3	oecd	oecd	PROPN
iiclr-17757	1453	4	/	/	SYM
iiclr-17757	1453	5	pages	page	NOUN
iiclr-17757	1453	6	/	/	SYM
iiclr-17757	1453	7	docuent	docuent	NOUN
iiclr-17757	1453	8	/	/	SYM
iiclr-17757	1453	9	printtemplate/0,337	printtemplate/0,337	NOUN
iiclr-17757	1453	10	1,en	1,en	NUM
iiclr-17757	1453	11	-	-	PUNCT
iiclr-17757	1453	12	document	document	NOUN
iiclr-17757	1453	13	-	-	PUNCT
iiclr-17757	1453	14	notheme-1no	notheme-1no	ADJ
iiclr-17757	1453	15	-	-	PUNCT
iiclr-17757	1453	16	no-21176	no-21176	NOUN
iiclr-17757	1453	17	-	-	PUNCT
iiclr-17757	1453	18	0	0	NUM
iiclr-17757	1453	19	-	-	PUNCT
iiclr-17757	1453	20	withoutnav,00.html	withoutnav,00.html	NOUN
iiclr-17757	1453	21	(	(	PUNCT
iiclr-17757	1453	22	last	last	ADJ
iiclr-17757	1453	23	visited	visit	VERB
iiclr-17757	1453	24	feb	feb	PROPN
iiclr-17757	1453	25	.	.	PROPN
iiclr-17757	1453	26	14	14	NUM
iiclr-17757	1453	27	,	,	PUNCT
iiclr-17757	1453	28	2002	2002	NUM
iiclr-17757	1453	29	)	)	PUNCT
iiclr-17757	1453	30	.	.	PUNCT
iiclr-17757	1454	1	luxembourg	luxembourg	PROPN
iiclr-17757	1454	2	and	and	CCONJ
iiclr-17757	1454	3	switzerland	switzerland	PROPN
iiclr-17757	1454	4	,	,	PUNCT
iiclr-17757	1454	5	who	who	PRON
iiclr-17757	1454	6	initially	initially	ADV
iiclr-17757	1454	7	abstained	abstain	VERB
iiclr-17757	1454	8	,	,	PUNCT
iiclr-17757	1454	9	later	later	ADV
iiclr-17757	1454	10	rescinded	rescind	VERB
iiclr-17757	1454	11	their	their	PRON
iiclr-17757	1454	12	abstentions	abstention	NOUN
iiclr-17757	1454	13	to	to	ADP
iiclr-17757	1454	14	the	the	DET
iiclr-17757	1454	15	1998	1998	NUM
iiclr-17757	1454	16	report	report	NOUN
iiclr-17757	1454	17	.	.	PUNCT
iiclr-17757	1455	1	see	see	VERB
iiclr-17757	1455	2	i	i	PRON
iiclr-17757	1455	3	d.	d.	PROPN
iiclr-17757	1456	1	[	[	X
iiclr-17757	1456	2	vol	vol	NOUN
iiclr-17757	1456	3	.	.	PUNCT
iiclr-17757	1457	1	13:1	13:1	NUM
iiclr-17757	1457	2	all	all	PRON
iiclr-17757	1457	3	's	be	AUX
iiclr-17757	1457	4	fair	fair	ADJ
iiclr-17757	1457	5	in	in	ADP
iiclr-17757	1457	6	love	love	NOUN
iiclr-17757	1457	7	,	,	PUNCT
iiclr-17757	1457	8	war	war	NOUN
iiclr-17757	1457	9	,	,	PUNCT
iiclr-17757	1457	10	and	and	CCONJ
iiclr-17757	1457	11	taxes	taxis	NOUN
iiclr-17757	1457	12	the	the	DET
iiclr-17757	1457	13	report	report	NOUN
iiclr-17757	1457	14	focuses	focus	VERB
iiclr-17757	1457	15	on	on	ADP
iiclr-17757	1457	16	"	"	PUNCT
iiclr-17757	1457	17	harmful	harmful	ADJ
iiclr-17757	1457	18	tax	tax	NOUN
iiclr-17757	1457	19	practices	practice	NOUN
iiclr-17757	1457	20	,	,	PUNCT
iiclr-17757	1457	21	"	"	PUNCT
iiclr-17757	1457	22	a	a	DET
iiclr-17757	1457	23	phrase	phrase	NOUN
iiclr-17757	1457	24	that	that	PRON
iiclr-17757	1457	25	collectively	collectively	ADV
iiclr-17757	1457	26	refers	refer	VERB
iiclr-17757	1457	27	to	to	ADP
iiclr-17757	1457	28	tax	tax	NOUN
iiclr-17757	1457	29	havens	haven	NOUN
iiclr-17757	1457	30	and	and	CCONJ
iiclr-17757	1457	31	countries	country	NOUN
iiclr-17757	1457	32	with	with	ADP
iiclr-17757	1457	33	potentially	potentially	ADV
iiclr-17757	1457	34	harmful	harmful	ADJ
iiclr-17757	1457	35	tax	tax	NOUN
iiclr-17757	1457	36	regimes	regime	NOUN
iiclr-17757	1457	37	.	.	PUNCT
iiclr-17757	1458	1	257	257	NUM
iiclr-17757	1458	2	"	"	PUNCT
iiclr-17757	1458	3	tax	tax	NOUN
iiclr-17757	1458	4	havens	haven	NOUN
iiclr-17757	1458	5	"	"	PUNCT
iiclr-17757	1458	6	are	be	AUX
iiclr-17757	1458	7	defined	define	VERB
iiclr-17757	1458	8	in	in	ADP
iiclr-17757	1458	9	the	the	DET
iiclr-17757	1458	10	1998	1998	NUM
iiclr-17757	1458	11	report	report	NOUN
iiclr-17757	1458	12	as	as	ADP
iiclr-17757	1458	13	countries	country	NOUN
iiclr-17757	1458	14	"	"	PUNCT
iiclr-17757	1458	15	able	able	ADJ
iiclr-17757	1458	16	to	to	PART
iiclr-17757	1458	17	finance	finance	VERB
iiclr-17757	1458	18	their	their	PRON
iiclr-17757	1458	19	public	public	ADJ
iiclr-17757	1458	20	services	service	NOUN
iiclr-17757	1458	21	with	with	ADP
iiclr-17757	1458	22	no	no	PRON
iiclr-17757	1458	23	or	or	CCONJ
iiclr-17757	1458	24	nominal	nominal	ADJ
iiclr-17757	1458	25	income	income	NOUN
iiclr-17757	1458	26	taxes	taxis	NOUN
iiclr-17757	1458	27	and	and	CCONJ
iiclr-17757	1458	28	that	that	PRON
iiclr-17757	1458	29	offer	offer	VERB
iiclr-17757	1458	30	themselves	themselves	PRON
iiclr-17757	1458	31	as	as	ADP
iiclr-17757	1458	32	places	place	NOUN
iiclr-17757	1458	33	to	to	PART
iiclr-17757	1458	34	be	be	AUX
iiclr-17757	1458	35	used	use	VERB
iiclr-17757	1458	36	by	by	ADP
iiclr-17757	1458	37	non	non	NOUN
iiclr-17757	1458	38	-	-	NOUN
iiclr-17757	1458	39	residents	resident	NOUN
iiclr-17757	1458	40	to	to	PART
iiclr-17757	1458	41	escape	escape	VERB
iiclr-17757	1458	42	tax	tax	NOUN
iiclr-17757	1458	43	in	in	ADP
iiclr-17757	1458	44	their	their	PRON
iiclr-17757	1458	45	country	country	NOUN
iiclr-17757	1458	46	of	of	ADP
iiclr-17757	1458	47	residence	residence	NOUN
iiclr-17757	1458	48	.	.	PUNCT
iiclr-17757	1459	1	..	..	PUNCT
iiclr-17757	1459	2	,	,	PUNCT
iiclr-17757	1459	3	,	,	PUNCT
iiclr-17757	1459	4	25	25	NUM
iiclr-17757	1459	5	'	'	PUNCT
iiclr-17757	1459	6	tax	tax	NOUN
iiclr-17757	1459	7	havens	haven	NOUN
iiclr-17757	1459	8	differ	differ	VERB
iiclr-17757	1459	9	from	from	ADP
iiclr-17757	1459	10	"	"	PUNCT
iiclr-17757	1459	11	countries	country	NOUN
iiclr-17757	1459	12	with	with	ADP
iiclr-17757	1459	13	potentially	potentially	ADV
iiclr-17757	1459	14	harmful	harmful	ADJ
iiclr-17757	1459	15	tax	tax	NOUN
iiclr-17757	1459	16	preferential	preferential	ADJ
iiclr-17757	1459	17	tax	tax	NOUN
iiclr-17757	1459	18	regimes	regime	NOUN
iiclr-17757	1459	19	"	"	PUNCT
iiclr-17757	1459	20	because	because	SCONJ
iiclr-17757	1459	21	,	,	PUNCT
iiclr-17757	1459	22	in	in	ADP
iiclr-17757	1459	23	countries	country	NOUN
iiclr-17757	1459	24	with	with	ADP
iiclr-17757	1459	25	potentially	potentially	ADV
iiclr-17757	1459	26	harmful	harmful	ADJ
iiclr-17757	1459	27	preferential	preferential	ADJ
iiclr-17757	1459	28	tax	tax	NOUN
iiclr-17757	1459	29	regimes	regime	NOUN
iiclr-17757	1459	30	,	,	PUNCT
iiclr-17757	1459	31	significant	significant	ADJ
iiclr-17757	1459	32	revenue	revenue	NOUN
iiclr-17757	1459	33	is	be	AUX
iiclr-17757	1459	34	raised	raise	VERB
iiclr-17757	1459	35	from	from	ADP
iiclr-17757	1459	36	income	income	NOUN
iiclr-17757	1459	37	taxes	taxis	NOUN
iiclr-17757	1459	38	;	;	PUNCT
iiclr-17757	1459	39	their	their	PRON
iiclr-17757	1459	40	tax	tax	NOUN
iiclr-17757	1459	41	systems	system	NOUN
iiclr-17757	1459	42	,	,	PUNCT
iiclr-17757	1459	43	however	however	ADV
iiclr-17757	1459	44	,	,	PUNCT
iiclr-17757	1459	45	have	have	VERB
iiclr-17757	1459	46	features	feature	NOUN
iiclr-17757	1459	47	that	that	PRON
iiclr-17757	1459	48	promote	promote	VERB
iiclr-17757	1459	49	harmful	harmful	ADJ
iiclr-17757	1459	50	tax	tax	NOUN
iiclr-17757	1459	51	competition.259	competition.259	NOUN
iiclr-17757	1459	52	these	these	DET
iiclr-17757	1459	53	distinctions	distinction	NOUN
iiclr-17757	1459	54	are	be	AUX
iiclr-17757	1459	55	relevant	relevant	ADJ
iiclr-17757	1459	56	because	because	SCONJ
iiclr-17757	1459	57	the	the	DET
iiclr-17757	1459	58	committee	committee	NOUN
iiclr-17757	1459	59	concluded	conclude	VERB
iiclr-17757	1459	60	that	that	SCONJ
iiclr-17757	1459	61	tax	tax	NOUN
iiclr-17757	1459	62	haven	haven	NOUN
iiclr-17757	1459	63	jurisdictions	jurisdiction	NOUN
iiclr-17757	1459	64	are	be	AUX
iiclr-17757	1459	65	likely	likely	ADJ
iiclr-17757	1459	66	not	not	PART
iiclr-17757	1459	67	willing	willing	ADJ
iiclr-17757	1459	68	to	to	PART
iiclr-17757	1459	69	cooperate	cooperate	VERB
iiclr-17757	1459	70	in	in	ADP
iiclr-17757	1459	71	eliminating	eliminate	VERB
iiclr-17757	1459	72	harmful	harmful	ADJ
iiclr-17757	1459	73	tax	tax	NOUN
iiclr-17757	1459	74	competition	competition	NOUN
iiclr-17757	1459	75	,	,	PUNCT
iiclr-17757	1459	76	whereas	whereas	SCONJ
iiclr-17757	1459	77	countries	country	NOUN
iiclr-17757	1459	78	with	with	ADP
iiclr-17757	1459	79	potentially	potentially	ADV
iiclr-17757	1459	80	harmful	harmful	ADJ
iiclr-17757	1459	81	tax	tax	NOUN
iiclr-17757	1459	82	preferential	preferential	ADJ
iiclr-17757	1459	83	regimes	regime	NOUN
iiclr-17757	1459	84	were	be	AUX
iiclr-17757	1459	85	more	more	ADV
iiclr-17757	1459	86	likely	likely	ADJ
iiclr-17757	1459	87	to	to	PART
iiclr-17757	1459	88	cooperate	cooperate	VERB
iiclr-17757	1459	89	with	with	ADP
iiclr-17757	1459	90	the	the	DET
iiclr-17757	1459	91	oecd	oecd	PROPN
iiclr-17757	1459	92	agenda.26	agenda.26	PROPN
iiclr-17757	1459	93	classification	classification	NOUN
iiclr-17757	1459	94	of	of	ADP
iiclr-17757	1459	95	the	the	DET
iiclr-17757	1459	96	effects	effect	NOUN
iiclr-17757	1459	97	of	of	ADP
iiclr-17757	1459	98	tax	tax	NOUN
iiclr-17757	1459	99	practices	practice	NOUN
iiclr-17757	1459	100	as	as	ADP
iiclr-17757	1459	101	harmful	harmful	ADJ
iiclr-17757	1459	102	is	be	AUX
iiclr-17757	1459	103	made	make	VERB
iiclr-17757	1459	104	after	after	ADP
iiclr-17757	1459	105	evaluating	evaluate	VERB
iiclr-17757	1459	106	all	all	DET
iiclr-17757	1459	107	relevant	relevant	ADJ
iiclr-17757	1459	108	factors.26	factors.26	NOUN
iiclr-17757	1459	109	'	'	PUNCT
iiclr-17757	1459	110	the	the	DET
iiclr-17757	1459	111	chief	chief	ADJ
iiclr-17757	1459	112	considerations	consideration	NOUN
iiclr-17757	1459	113	to	to	PART
iiclr-17757	1459	114	determine	determine	VERB
iiclr-17757	1459	115	the	the	DET
iiclr-17757	1459	116	existence	existence	NOUN
iiclr-17757	1459	117	of	of	ADP
iiclr-17757	1459	118	a	a	DET
iiclr-17757	1459	119	tax	tax	NOUN
iiclr-17757	1459	120	haven	haven	NOUN
iiclr-17757	1459	121	include	include	VERB
iiclr-17757	1459	122	:	:	PUNCT
iiclr-17757	1459	123	whether	whether	SCONJ
iiclr-17757	1459	124	there	there	PRON
iiclr-17757	1459	125	is	be	VERB
iiclr-17757	1459	126	a	a	DET
iiclr-17757	1459	127	low	low	ADJ
iiclr-17757	1459	128	or	or	CCONJ
iiclr-17757	1459	129	nonexistent	nonexistent	ADJ
iiclr-17757	1459	130	tax	tax	NOUN
iiclr-17757	1459	131	rate	rate	NOUN
iiclr-17757	1459	132	on	on	ADP
iiclr-17757	1459	133	relevant	relevant	ADJ
iiclr-17757	1459	134	income	income	NOUN
iiclr-17757	1459	135	;	;	PUNCT
iiclr-17757	1459	136	whether	whether	SCONJ
iiclr-17757	1459	137	the	the	DET
iiclr-17757	1459	138	country	country	NOUN
iiclr-17757	1459	139	offers	offer	VERB
iiclr-17757	1459	140	itself	itself	PRON
iiclr-17757	1459	141	as	as	ADP
iiclr-17757	1459	142	,	,	PUNCT
iiclr-17757	1459	143	or	or	CCONJ
iiclr-17757	1459	144	is	be	AUX
iiclr-17757	1459	145	perceived	perceive	VERB
iiclr-17757	1459	146	to	to	PART
iiclr-17757	1459	147	be	be	AUX
iiclr-17757	1459	148	,	,	PUNCT
iiclr-17757	1459	149	a	a	DET
iiclr-17757	1459	150	jurisdiction	jurisdiction	NOUN
iiclr-17757	1459	151	where	where	SCONJ
iiclr-17757	1459	152	non	non	NOUN
iiclr-17757	1459	153	-	-	NOUN
iiclr-17757	1459	154	residents	resident	NOUN
iiclr-17757	1459	155	can	can	AUX
iiclr-17757	1459	156	escape	escape	VERB
iiclr-17757	1459	157	taxation	taxation	NOUN
iiclr-17757	1459	158	by	by	ADP
iiclr-17757	1459	159	their	their	PRON
iiclr-17757	1459	160	resident	resident	ADJ
iiclr-17757	1459	161	country	country	NOUN
iiclr-17757	1459	162	;	;	PUNCT
iiclr-17757	1459	163	and	and	CCONJ
iiclr-17757	1459	164	whether	whether	SCONJ
iiclr-17757	1459	165	limitations	limitation	NOUN
iiclr-17757	1459	166	exist	exist	VERB
iiclr-17757	1459	167	on	on	ADP
iiclr-17757	1459	168	the	the	DET
iiclr-17757	1459	169	ability	ability	NOUN
iiclr-17757	1459	170	of	of	ADP
iiclr-17757	1459	171	other	other	ADJ
iiclr-17757	1459	172	countries	country	NOUN
iiclr-17757	1459	173	to	to	PART
iiclr-17757	1459	174	obtain	obtain	VERB
iiclr-17757	1459	175	information	information	NOUN
iiclr-17757	1459	176	relevant	relevant	ADJ
iiclr-17757	1459	177	to	to	PART
iiclr-17757	1459	178	tax	tax	VERB
iiclr-17757	1459	179	purposes.262	purposes.262	NOUN
iiclr-17757	1459	180	there	there	PRON
iiclr-17757	1459	181	are	be	VERB
iiclr-17757	1459	182	four	four	NUM
iiclr-17757	1459	183	primary	primary	ADJ
iiclr-17757	1459	184	considerations	consideration	NOUN
iiclr-17757	1459	185	when	when	SCONJ
iiclr-17757	1459	186	classifying	classify	VERB
iiclr-17757	1459	187	a	a	DET
iiclr-17757	1459	188	jurisdiction	jurisdiction	NOUN
iiclr-17757	1459	189	as	as	ADP
iiclr-17757	1459	190	a	a	DET
iiclr-17757	1459	191	preferential	preferential	ADJ
iiclr-17757	1459	192	tax	tax	NOUN
iiclr-17757	1459	193	regime:263	regime:263	PROPN
iiclr-17757	1459	194	(	(	PUNCT
iiclr-17757	1459	195	1	1	NUM
iiclr-17757	1459	196	)	)	PUNCT
iiclr-17757	1459	197	no	no	PRON
iiclr-17757	1459	198	or	or	CCONJ
iiclr-17757	1459	199	nominal	nominal	ADJ
iiclr-17757	1459	200	tax	tax	NOUN
iiclr-17757	1459	201	on	on	ADP
iiclr-17757	1459	202	relevant	relevant	ADJ
iiclr-17757	1459	203	income	income	NOUN
iiclr-17757	1459	204	;	;	PUNCT
iiclr-17757	1459	205	(	(	PUNCT
iiclr-17757	1459	206	2	2	X
iiclr-17757	1459	207	)	)	PUNCT
iiclr-17757	1459	208	the	the	DET
iiclr-17757	1459	209	regime	regime	NOUN
iiclr-17757	1459	210	is	be	AUX
iiclr-17757	1459	211	restricted	restrict	VERB
iiclr-17757	1459	212	to	to	ADP
iiclr-17757	1459	213	non257	non257	PROPN
iiclr-17757	1459	214	.	.	PUNCT
iiclr-17757	1460	1	see	see	VERB
iiclr-17757	1460	2	oecd	oecd	PROPN
iiclr-17757	1460	3	1998	1998	NUM
iiclr-17757	1460	4	report	report	NOUN
iiclr-17757	1460	5	,	,	PUNCT
iiclr-17757	1460	6	supra	supra	PROPN
iiclr-17757	1460	7	note	note	PROPN
iiclr-17757	1460	8	7	7	NUM
iiclr-17757	1460	9	,	,	PUNCT
iiclr-17757	1460	10	14	14	NUM
iiclr-17757	1460	11	,	,	PUNCT
iiclr-17757	1460	12	at	at	ADP
iiclr-17757	1460	13	8	8	NUM
iiclr-17757	1460	14	.	.	NOUN
iiclr-17757	1460	15	258	258	NUM
iiclr-17757	1460	16	.	.	PUNCT
iiclr-17757	1461	1	i	i	PRON
iiclr-17757	1461	2	d.	d.	PROPN
iiclr-17757	1461	3	142	142	NUM
iiclr-17757	1461	4	,	,	PUNCT
iiclr-17757	1461	5	at	at	ADP
iiclr-17757	1461	6	20	20	NUM
iiclr-17757	1461	7	.	.	PUNCT
iiclr-17757	1462	1	259	259	NUM
iiclr-17757	1462	2	.	.	PUNCT
iiclr-17757	1462	3	see	see	VERB
iiclr-17757	1462	4	i	i	PRON
iiclr-17757	1462	5	d.	d.	PROPN
iiclr-17757	1462	6	260	260	NUM
iiclr-17757	1462	7	.	.	PUNCT
iiclr-17757	1463	1	see	see	VERB
iiclr-17757	1463	2	i	i	PRON
iiclr-17757	1463	3	d.	d.	PROPN
iiclr-17757	1463	4	143	143	NUM
iiclr-17757	1463	5	,	,	PUNCT
iiclr-17757	1463	6	at	at	ADP
iiclr-17757	1463	7	20	20	NUM
iiclr-17757	1463	8	.	.	PUNCT
iiclr-17757	1463	9	261	261	NUM
iiclr-17757	1463	10	.	.	PUNCT
iiclr-17757	1464	1	see	see	VERB
iiclr-17757	1464	2	i	i	PRON
iiclr-17757	1464	3	d.	d.	PROPN
iiclr-17757	1464	4	145	145	NUM
iiclr-17757	1464	5	,	,	PUNCT
iiclr-17757	1464	6	at21	at21	PROPN
iiclr-17757	1464	7	.	.	PUNCT
iiclr-17757	1465	1	262	262	NUM
iiclr-17757	1465	2	.	.	PUNCT
iiclr-17757	1466	1	see	see	VERB
iiclr-17757	1466	2	i	i	PRON
iiclr-17757	1466	3	d.	d.	PROPN
iiclr-17757	1466	4	146	146	NUM
iiclr-17757	1466	5	,	,	PUNCT
iiclr-17757	1466	6	at	at	ADP
iiclr-17757	1466	7	21	21	NUM
iiclr-17757	1466	8	.	.	PUNCT
iiclr-17757	1466	9	263	263	NUM
iiclr-17757	1466	10	.	.	PUNCT
iiclr-17757	1467	1	see	see	VERB
iiclr-17757	1467	2	oecd	oecd	PROPN
iiclr-17757	1467	3	1998	1998	NUM
iiclr-17757	1467	4	report	report	NOUN
iiclr-17757	1467	5	,	,	PUNCT
iiclr-17757	1467	6	supra	supra	PROPN
iiclr-17757	1467	7	note	note	PROPN
iiclr-17757	1467	8	7	7	NUM
iiclr-17757	1467	9	,	,	PUNCT
iiclr-17757	1467	10	iff	iff	VERB
iiclr-17757	1467	11	68	68	NUM
iiclr-17757	1467	12	-	-	SYM
iiclr-17757	1467	13	78	78	NUM
iiclr-17757	1467	14	,	,	PUNCT
iiclr-17757	1467	15	at	at	ADP
iiclr-17757	1467	16	30	30	NUM
iiclr-17757	1467	17	-	-	SYM
iiclr-17757	1467	18	34	34	NUM
iiclr-17757	1467	19	.	.	PUNCT
iiclr-17757	1468	1	in	in	ADP
iiclr-17757	1468	2	addition	addition	NOUN
iiclr-17757	1468	3	to	to	ADP
iiclr-17757	1468	4	these	these	DET
iiclr-17757	1468	5	four	four	NUM
iiclr-17757	1468	6	primary	primary	ADJ
iiclr-17757	1468	7	considerations	consideration	NOUN
iiclr-17757	1468	8	,	,	PUNCT
iiclr-17757	1468	9	other	other	ADJ
iiclr-17757	1468	10	factors	factor	NOUN
iiclr-17757	1468	11	may	may	AUX
iiclr-17757	1468	12	be	be	AUX
iiclr-17757	1468	13	considered	consider	VERB
iiclr-17757	1468	14	,	,	PUNCT
iiclr-17757	1468	15	such	such	ADJ
iiclr-17757	1468	16	as	as	ADP
iiclr-17757	1468	17	whether	whether	SCONJ
iiclr-17757	1468	18	there	there	PRON
iiclr-17757	1468	19	is	be	VERB
iiclr-17757	1468	20	an	an	DET
iiclr-17757	1468	21	artificial	artificial	ADJ
iiclr-17757	1468	22	definition	definition	NOUN
iiclr-17757	1468	23	of	of	ADP
iiclr-17757	1468	24	the	the	DET
iiclr-17757	1468	25	tax	tax	NOUN
iiclr-17757	1468	26	base	base	NOUN
iiclr-17757	1468	27	or	or	CCONJ
iiclr-17757	1468	28	if	if	SCONJ
iiclr-17757	1468	29	the	the	DET
iiclr-17757	1468	30	tax	tax	NOUN
iiclr-17757	1468	31	base	base	NOUN
iiclr-17757	1468	32	is	be	AUX
iiclr-17757	1468	33	non	non	ADJ
iiclr-17757	1468	34	-	-	ADJ
iiclr-17757	1468	35	transparent	transparent	ADJ
iiclr-17757	1468	36	,	,	PUNCT
iiclr-17757	1468	37	both	both	PRON
iiclr-17757	1468	38	of	of	ADP
iiclr-17757	1468	39	which	which	PRON
iiclr-17757	1468	40	make	make	VERB
iiclr-17757	1468	41	it	it	PRON
iiclr-17757	1468	42	difficult	difficult	ADJ
iiclr-17757	1468	43	to	to	PART
iiclr-17757	1468	44	determine	determine	VERB
iiclr-17757	1468	45	whether	whether	SCONJ
iiclr-17757	1468	46	all	all	PRON
iiclr-17757	1468	47	of	of	ADP
iiclr-17757	1468	48	the	the	DET
iiclr-17757	1468	49	companies	company	NOUN
iiclr-17757	1468	50	investing	invest	VERB
iiclr-17757	1468	51	in	in	ADP
iiclr-17757	1468	52	the	the	DET
iiclr-17757	1468	53	country	country	NOUN
iiclr-17757	1468	54	have	have	VERB
iiclr-17757	1468	55	the	the	DET
iiclr-17757	1468	56	same	same	ADJ
iiclr-17757	1468	57	tax	tax	NOUN
iiclr-17757	1468	58	rate	rate	NOUN
iiclr-17757	1468	59	imposed	impose	VERB
iiclr-17757	1468	60	.	.	PUNCT
iiclr-17757	1469	1	see	see	VERB
iiclr-17757	1469	2	i	i	PRON
iiclr-17757	1469	3	d.	d.	PROPN
iiclr-17757	1469	4	another	another	DET
iiclr-17757	1469	5	consideration	consideration	NOUN
iiclr-17757	1469	6	is	be	AUX
iiclr-17757	1469	7	whether	whether	SCONJ
iiclr-17757	1469	8	the	the	DET
iiclr-17757	1469	9	country	country	NOUN
iiclr-17757	1469	10	fails	fail	VERB
iiclr-17757	1469	11	to	to	PART
iiclr-17757	1469	12	adhere	adhere	VERB
iiclr-17757	1469	13	to	to	PART
iiclr-17757	1469	14	transfer	transfer	VERB
iiclr-17757	1469	15	pricing	pricing	NOUN
iiclr-17757	1469	16	principles	principle	NOUN
iiclr-17757	1469	17	(	(	PUNCT
iiclr-17757	1469	18	generally	generally	ADV
iiclr-17757	1469	19	relying	rely	VERB
iiclr-17757	1469	20	on	on	ADP
iiclr-17757	1469	21	the	the	DET
iiclr-17757	1469	22	arm	arm	NOUN
iiclr-17757	1469	23	's	's	PART
iiclr-17757	1469	24	length	length	NOUN
iiclr-17757	1469	25	standard	standard	NOUN
iiclr-17757	1469	26	to	to	PART
iiclr-17757	1469	27	determine	determine	VERB
iiclr-17757	1469	28	the	the	DET
iiclr-17757	1469	29	transfer	transfer	NOUN
iiclr-17757	1469	30	price	price	NOUN
iiclr-17757	1469	31	but	but	CCONJ
iiclr-17757	1469	32	making	make	VERB
iiclr-17757	1469	33	adjustments	adjustment	NOUN
iiclr-17757	1469	34	given	give	VERB
iiclr-17757	1469	35	the	the	DET
iiclr-17757	1469	36	facts	fact	NOUN
iiclr-17757	1469	37	and	and	CCONJ
iiclr-17757	1469	38	circumstances	circumstance	NOUN
iiclr-17757	1469	39	of	of	ADP
iiclr-17757	1469	40	the	the	DET
iiclr-17757	1469	41	case	case	NOUN
iiclr-17757	1469	42	)	)	PUNCT
iiclr-17757	1469	43	.	.	PUNCT
iiclr-17757	1470	1	see	see	VERB
iiclr-17757	1470	2	i	i	PRON
iiclr-17757	1470	3	d.	d.	PROPN
iiclr-17757	1470	4	failure	failure	NOUN
iiclr-17757	1470	5	to	to	PART
iiclr-17757	1470	6	adhere	adhere	VERB
iiclr-17757	1470	7	to	to	PART
iiclr-17757	1470	8	transfer	transfer	VERB
iiclr-17757	1470	9	pricing	pricing	NOUN
iiclr-17757	1470	10	principles	principle	NOUN
iiclr-17757	1470	11	most	most	ADV
iiclr-17757	1470	12	likely	likely	ADV
iiclr-17757	1470	13	occurs	occur	VERB
iiclr-17757	1470	14	where	where	SCONJ
iiclr-17757	1470	15	treatment	treatment	NOUN
iiclr-17757	1470	16	afforded	afford	VERB
iiclr-17757	1470	17	to	to	ADP
iiclr-17757	1470	18	a	a	DET
iiclr-17757	1470	19	taxpayer	taxpayer	NOUN
iiclr-17757	1470	20	is	be	AUX
iiclr-17757	1470	21	non	non	ADJ
iiclr-17757	1470	22	-	-	ADJ
iiclr-17757	1470	23	transparent	transparent	ADJ
iiclr-17757	1470	24	,	,	PUNCT
iiclr-17757	1470	25	where	where	SCONJ
iiclr-17757	1470	26	a	a	DET
iiclr-17757	1470	27	taxpayer	taxpayer	NOUN
iiclr-17757	1470	28	can	can	AUX
iiclr-17757	1470	29	negotiate	negotiate	VERB
iiclr-17757	1470	30	a	a	DET
iiclr-17757	1470	31	transfer	transfer	NOUN
iiclr-17757	1470	32	price	price	NOUN
iiclr-17757	1470	33	,	,	PUNCT
iiclr-17757	1470	34	where	where	SCONJ
iiclr-17757	1470	35	equal	equal	ADJ
iiclr-17757	1470	36	treatment	treatment	NOUN
iiclr-17757	1470	37	is	be	AUX
iiclr-17757	1470	38	not	not	PART
iiclr-17757	1470	39	embedded	embed	VERB
iiclr-17757	1470	40	in	in	ADP
iiclr-17757	1470	41	the	the	DET
iiclr-17757	1470	42	legal	legal	ADJ
iiclr-17757	1470	43	system	system	NOUN
iiclr-17757	1470	44	,	,	PUNCT
iiclr-17757	1470	45	or	or	CCONJ
iiclr-17757	1470	46	where	where	SCONJ
iiclr-17757	1470	47	advance	advance	NOUN
iiclr-17757	1470	48	rulings	ruling	NOUN
iiclr-17757	1470	49	are	be	AUX
iiclr-17757	1470	50	not	not	PART
iiclr-17757	1470	51	appropriately	appropriately	ADV
iiclr-17757	1470	52	used	use	VERB
iiclr-17757	1470	53	(	(	PUNCT
iiclr-17757	1470	54	such	such	ADJ
iiclr-17757	1470	55	as	as	ADP
iiclr-17757	1470	56	when	when	SCONJ
iiclr-17757	1470	57	agreements	agreement	NOUN
iiclr-17757	1470	58	are	be	AUX
iiclr-17757	1470	59	non	non	ADJ
iiclr-17757	1470	60	-	-	ADJ
iiclr-17757	1470	61	transparent	transparent	ADJ
iiclr-17757	1470	62	,	,	PUNCT
iiclr-17757	1470	63	not	not	PART
iiclr-17757	1470	64	based	base	VERB
iiclr-17757	1470	65	on	on	ADP
iiclr-17757	1470	66	the	the	DET
iiclr-17757	1470	67	facts	fact	NOUN
iiclr-17757	1470	68	and	and	CCONJ
iiclr-17757	1470	69	circumstances	circumstance	NOUN
iiclr-17757	1470	70	,	,	PUNCT
iiclr-17757	1470	71	and	and	CCONJ
iiclr-17757	1470	72	when	when	SCONJ
iiclr-17757	1470	73	guidelines	guideline	NOUN
iiclr-17757	1470	74	are	be	AUX
iiclr-17757	1470	75	not	not	PART
iiclr-17757	1470	76	followed	follow	VERB
iiclr-17757	1470	77	)	)	PUNCT
iiclr-17757	1470	78	.	.	PUNCT
iiclr-17757	1471	1	see	see	VERB
iiclr-17757	1471	2	i	i	PRON
iiclr-17757	1471	3	d.	d.	PROPN
iiclr-17757	1471	4	an	an	DET
iiclr-17757	1471	5	additional	additional	ADJ
iiclr-17757	1471	6	consideration	consideration	NOUN
iiclr-17757	1471	7	is	be	AUX
iiclr-17757	1471	8	whether	whether	SCONJ
iiclr-17757	1471	9	there	there	PRON
iiclr-17757	1471	10	is	be	VERB
iiclr-17757	1471	11	access	access	NOUN
iiclr-17757	1471	12	to	to	ADP
iiclr-17757	1471	13	a	a	DET
iiclr-17757	1471	14	wide	wide	ADJ
iiclr-17757	1471	15	network	network	NOUN
iiclr-17757	1471	16	of	of	ADP
iiclr-17757	1471	17	tax	tax	NOUN
iiclr-17757	1471	18	treaties	treaty	NOUN
iiclr-17757	1471	19	,	,	PUNCT
iiclr-17757	1471	20	which	which	PRON
iiclr-17757	1471	21	may	may	AUX
iiclr-17757	1471	22	open	open	VERB
iiclr-17757	1471	23	the	the	DET
iiclr-17757	1471	24	benefits	benefit	NOUN
iiclr-17757	1471	25	of	of	ADP
iiclr-17757	1471	26	harmful	harmful	ADJ
iiclr-17757	1471	27	preferential	preferential	ADJ
iiclr-17757	1471	28	tax	tax	NOUN
iiclr-17757	1471	29	regimes	regime	NOUN
iiclr-17757	1471	30	offered	offer	VERB
iiclr-17757	1471	31	by	by	ADP
iiclr-17757	1471	32	the	the	DET
iiclr-17757	1471	33	treaty	treaty	NOUN
iiclr-17757	1471	34	country	country	NOUN
iiclr-17757	1471	35	to	to	ADP
iiclr-17757	1471	36	a	a	DET
iiclr-17757	1471	37	wider	wide	ADJ
iiclr-17757	1471	38	array	array	NOUN
iiclr-17757	1471	39	of	of	ADP
iiclr-17757	1471	40	countries	country	NOUN
iiclr-17757	1471	41	than	than	SCONJ
iiclr-17757	1471	42	would	would	AUX
iiclr-17757	1471	43	otherwise	otherwise	ADV
iiclr-17757	1471	44	be	be	AUX
iiclr-17757	1471	45	the	the	DET
iiclr-17757	1471	46	case	case	NOUN
iiclr-17757	1471	47	.	.	PUNCT
iiclr-17757	1472	1	see	see	VERB
iiclr-17757	1472	2	i	i	PRON
iiclr-17757	1472	3	d.	d.	PROPN
iiclr-17757	1472	4	similarly	similarly	ADV
iiclr-17757	1472	5	,	,	PUNCT
iiclr-17757	1472	6	other	other	ADJ
iiclr-17757	1472	7	factors	factor	NOUN
iiclr-17757	1472	8	include	include	VERB
iiclr-17757	1472	9	whether	whether	SCONJ
iiclr-17757	1472	10	the	the	DET
iiclr-17757	1472	11	tax	tax	NOUN
iiclr-17757	1472	12	rate	rate	NOUN
iiclr-17757	1472	13	or	or	CCONJ
iiclr-17757	1472	14	tax	tax	NOUN
iiclr-17757	1472	15	base	base	NOUN
iiclr-17757	1472	16	is	be	AUX
iiclr-17757	1472	17	negotiable	negotiable	ADJ
iiclr-17757	1472	18	or	or	CCONJ
iiclr-17757	1472	19	whether	whether	SCONJ
iiclr-17757	1472	20	the	the	DET
iiclr-17757	1472	21	rate	rate	NOUN
iiclr-17757	1472	22	depends	depend	VERB
iiclr-17757	1472	23	on	on	ADP
iiclr-17757	1472	24	the	the	DET
iiclr-17757	1472	25	residency	residency	NOUN
iiclr-17757	1472	26	of	of	ADP
iiclr-17757	1472	27	the	the	DET
iiclr-17757	1472	28	investor	investor	NOUN
iiclr-17757	1472	29	,	,	PUNCT
iiclr-17757	1472	30	or	or	CCONJ
iiclr-17757	1472	31	whether	whether	SCONJ
iiclr-17757	1472	32	secrecy	secrecy	NOUN
iiclr-17757	1472	33	provisions	provision	NOUN
iiclr-17757	1472	34	restricting	restrict	VERB
iiclr-17757	1472	35	the	the	DET
iiclr-17757	1472	36	access	access	NOUN
iiclr-17757	1472	37	of	of	ADP
iiclr-17757	1472	38	other	other	ADJ
iiclr-17757	1472	39	governments	government	NOUN
iiclr-17757	1472	40	to	to	ADP
iiclr-17757	1472	41	relevant	relevant	ADJ
iiclr-17757	1472	42	tax	tax	NOUN
iiclr-17757	1472	43	information	information	NOUN
iiclr-17757	1472	44	exist	exist	VERB
iiclr-17757	1472	45	.	.	PUNCT
iiclr-17757	1473	1	see	see	VERB
iiclr-17757	1473	2	i	i	PRON
iiclr-17757	1473	3	d.	d.	PROPN
iiclr-17757	1473	4	other	other	ADJ
iiclr-17757	1473	5	considerations	consideration	NOUN
iiclr-17757	1473	6	include	include	VERB
iiclr-17757	1473	7	whether	whether	SCONJ
iiclr-17757	1473	8	foreign	foreign	ADJ
iiclr-17757	1473	9	-	-	PUNCT
iiclr-17757	1473	10	source	source	NOUN
iiclr-17757	1473	11	income	income	NOUN
iiclr-17757	1473	12	is	be	AUX
iiclr-17757	1473	13	exempt	exempt	ADJ
iiclr-17757	1473	14	from	from	ADP
iiclr-17757	1473	15	country	country	NOUN
iiclr-17757	1473	16	tax	tax	NOUN
iiclr-17757	1473	17	,	,	PUNCT
iiclr-17757	1473	18	whether	whether	SCONJ
iiclr-17757	1473	19	regimes	regime	NOUN
iiclr-17757	1473	20	are	be	AUX
iiclr-17757	1473	21	promoted	promote	VERB
iiclr-17757	1473	22	as	as	ADP
iiclr-17757	1473	23	tax	tax	NOUN
iiclr-17757	1473	24	minimization	minimization	NOUN
iiclr-17757	1473	25	vehicles	vehicle	NOUN
iiclr-17757	1473	26	,	,	PUNCT
iiclr-17757	1473	27	and	and	CCONJ
iiclr-17757	1473	28	whether	whether	SCONJ
iiclr-17757	1473	29	the	the	DET
iiclr-17757	1473	30	regime	regime	NOUN
iiclr-17757	1473	31	encourages	encourage	VERB
iiclr-17757	1473	32	purely	purely	ADV
iiclr-17757	1473	33	tax	tax	NOUN
iiclr-17757	1473	34	-	-	PUNCT
iiclr-17757	1473	35	driven	drive	VERB
iiclr-17757	1473	36	operations	operation	NOUN
iiclr-17757	1473	37	or	or	CCONJ
iiclr-17757	1473	38	arrangements	arrangement	NOUN
iiclr-17757	1473	39	.	.	PUNCT
iiclr-17757	1474	1	see	see	VERB
iiclr-17757	1474	2	i	i	PRON
iiclr-17757	1474	3	d.	d.	PROPN
iiclr-17757	1474	4	2002	2002	NUM
iiclr-17757	1474	5	]	]	X
iiclr-17757	1475	1	ind	ind	NOUN
iiclr-17757	1475	2	.	.	PUNCT
iiclr-17757	1476	1	int'l	int'l	PROPN
iiclr-17757	1476	2	&	&	CCONJ
iiclr-17757	1476	3	comp	comp	PROPN
iiclr-17757	1476	4	.	.	PUNCT
iiclr-17757	1477	1	l.	l.	PROPN
iiclr-17757	1477	2	rev	rev	PROPN
iiclr-17757	1477	3	.	.	PUNCT
iiclr-17757	1478	1	residents	resident	NOUN
iiclr-17757	1478	2	and	and	CCONJ
iiclr-17757	1478	3	isolated	isolate	VERB
iiclr-17757	1478	4	from	from	ADP
iiclr-17757	1478	5	the	the	DET
iiclr-17757	1478	6	domestic	domestic	ADJ
iiclr-17757	1478	7	economy	economy	NOUN
iiclr-17757	1478	8	;	;	PUNCT
iiclr-17757	1478	9	(	(	PUNCT
iiclr-17757	1478	10	3	3	X
iiclr-17757	1478	11	)	)	PUNCT
iiclr-17757	1478	12	lack	lack	NOUN
iiclr-17757	1478	13	of	of	ADP
iiclr-17757	1478	14	transparency	transparency	NOUN
iiclr-17757	1478	15	in	in	ADP
iiclr-17757	1478	16	legislative	legislative	ADJ
iiclr-17757	1478	17	,	,	PUNCT
iiclr-17757	1478	18	judicial	judicial	ADJ
iiclr-17757	1478	19	,	,	PUNCT
iiclr-17757	1478	20	and	and	CCONJ
iiclr-17757	1478	21	administrative	administrative	ADJ
iiclr-17757	1478	22	provisions	provision	NOUN
iiclr-17757	1478	23	;	;	PUNCT
iiclr-17757	1478	24	and	and	CCONJ
iiclr-17757	1478	25	(	(	PUNCT
iiclr-17757	1478	26	4	4	X
iiclr-17757	1478	27	)	)	PUNCT
iiclr-17757	1478	28	limited	limited	ADJ
iiclr-17757	1478	29	access	access	NOUN
iiclr-17757	1478	30	of	of	ADP
iiclr-17757	1478	31	resident	resident	ADJ
iiclr-17757	1478	32	countries	country	NOUN
iiclr-17757	1478	33	to	to	ADP
iiclr-17757	1478	34	information	information	NOUN
iiclr-17757	1478	35	on	on	ADP
iiclr-17757	1478	36	taxpayers	taxpayer	NOUN
iiclr-17757	1478	37	benefiting	benefit	VERB
iiclr-17757	1478	38	from	from	ADP
iiclr-17757	1478	39	the	the	DET
iiclr-17757	1478	40	potentially	potentially	ADV
iiclr-17757	1478	41	preferential	preferential	ADJ
iiclr-17757	1478	42	tax	tax	NOUN
iiclr-17757	1478	43	regime.2	regime.2	NOUN
iiclr-17757	1478	44	'	'	PUNCT
iiclr-17757	1478	45	of	of	ADP
iiclr-17757	1478	46	these	these	PRON
iiclr-17757	1478	47	,	,	PUNCT
iiclr-17757	1478	48	the	the	DET
iiclr-17757	1478	49	third	third	ADJ
iiclr-17757	1478	50	factor	factor	NOUN
iiclr-17757	1478	51	,	,	PUNCT
iiclr-17757	1478	52	transparency	transparency	NOUN
iiclr-17757	1478	53	,	,	PUNCT
iiclr-17757	1478	54	is	be	AUX
iiclr-17757	1478	55	primarily	primarily	ADV
iiclr-17757	1478	56	relevant	relevant	ADJ
iiclr-17757	1478	57	to	to	ADP
iiclr-17757	1478	58	tax	tax	NOUN
iiclr-17757	1478	59	rulings	ruling	NOUN
iiclr-17757	1478	60	.	.	PUNCT
iiclr-17757	1479	1	"	"	PUNCT
iiclr-17757	1479	2	lack	lack	NOUN
iiclr-17757	1479	3	of	of	ADP
iiclr-17757	1479	4	transparency	transparency	NOUN
iiclr-17757	1479	5	"	"	PUNCT
iiclr-17757	1479	6	is	be	AUX
iiclr-17757	1479	7	a	a	DET
iiclr-17757	1479	8	broad	broad	ADJ
iiclr-17757	1479	9	concept	concept	NOUN
iiclr-17757	1479	10	that	that	PRON
iiclr-17757	1479	11	refers	refer	VERB
iiclr-17757	1479	12	to	to	ADP
iiclr-17757	1479	13	how	how	SCONJ
iiclr-17757	1479	14	a	a	DET
iiclr-17757	1479	15	taxing	tax	VERB
iiclr-17757	1479	16	regime	regime	NOUN
iiclr-17757	1479	17	is	be	AUX
iiclr-17757	1479	18	designed	design	VERB
iiclr-17757	1479	19	and	and	CCONJ
iiclr-17757	1479	20	administered	administer	VERB
iiclr-17757	1479	21	and	and	CCONJ
iiclr-17757	1479	22	includes	include	VERB
iiclr-17757	1479	23	:	:	PUNCT
iiclr-17757	1479	24	favorable	favorable	ADJ
iiclr-17757	1479	25	application	application	NOUN
iiclr-17757	1479	26	of	of	ADP
iiclr-17757	1479	27	laws	law	NOUN
iiclr-17757	1479	28	and	and	CCONJ
iiclr-17757	1479	29	regulations	regulation	NOUN
iiclr-17757	1479	30	,	,	PUNCT
iiclr-17757	1479	31	negotiable	negotiable	ADJ
iiclr-17757	1479	32	tax	tax	NOUN
iiclr-17757	1479	33	provisions	provision	NOUN
iiclr-17757	1479	34	,	,	PUNCT
iiclr-17757	1479	35	and	and	CCONJ
iiclr-17757	1479	36	a	a	DET
iiclr-17757	1479	37	failure	failure	NOUN
iiclr-17757	1479	38	to	to	PART
iiclr-17757	1479	39	make	make	VERB
iiclr-17757	1479	40	administrative	administrative	ADJ
iiclr-17757	1479	41	practices	practice	NOUN
iiclr-17757	1479	42	widely	widely	ADV
iiclr-17757	1479	43	available.265	available.265	NOUN
iiclr-17757	1479	44	to	to	PART
iiclr-17757	1479	45	be	be	AUX
iiclr-17757	1479	46	considered	consider	VERB
iiclr-17757	1479	47	transparent	transparent	ADJ
iiclr-17757	1479	48	,	,	PUNCT
iiclr-17757	1479	49	a	a	DET
iiclr-17757	1479	50	tax	tax	NOUN
iiclr-17757	1479	51	regime	regime	NOUN
iiclr-17757	1479	52	's	's	PART
iiclr-17757	1479	53	administration	administration	NOUN
iiclr-17757	1479	54	should	should	AUX
iiclr-17757	1479	55	set	set	VERB
iiclr-17757	1479	56	forth	forth	ADP
iiclr-17757	1479	57	the	the	DET
iiclr-17757	1479	58	conditions	condition	NOUN
iiclr-17757	1479	59	applicable	applicable	ADJ
iiclr-17757	1479	60	to	to	ADP
iiclr-17757	1479	61	taxpayers	taxpayer	NOUN
iiclr-17757	1479	62	so	so	SCONJ
iiclr-17757	1479	63	that	that	SCONJ
iiclr-17757	1479	64	the	the	DET
iiclr-17757	1479	65	conditions	condition	NOUN
iiclr-17757	1479	66	may	may	AUX
iiclr-17757	1479	67	be	be	AUX
iiclr-17757	1479	68	invoked	invoke	VERB
iiclr-17757	1479	69	against	against	ADP
iiclr-17757	1479	70	the	the	DET
iiclr-17757	1479	71	authorities	authority	NOUN
iiclr-17757	1479	72	;	;	PUNCT
iiclr-17757	1479	73	details	detail	NOUN
iiclr-17757	1479	74	of	of	ADP
iiclr-17757	1479	75	the	the	DET
iiclr-17757	1479	76	regime	regime	NOUN
iiclr-17757	1479	77	,	,	PUNCT
iiclr-17757	1479	78	including	include	VERB
iiclr-17757	1479	79	those	those	DET
iiclr-17757	1479	80	details	detail	NOUN
iiclr-17757	1479	81	applicable	applicable	ADJ
iiclr-17757	1479	82	to	to	ADP
iiclr-17757	1479	83	a	a	DET
iiclr-17757	1479	84	particular	particular	ADJ
iiclr-17757	1479	85	taxpayer	taxpayer	NOUN
iiclr-17757	1479	86	,	,	PUNCT
iiclr-17757	1479	87	should	should	AUX
iiclr-17757	1479	88	be	be	AUX
iiclr-17757	1479	89	available	available	ADJ
iiclr-17757	1479	90	to	to	ADP
iiclr-17757	1479	91	tax	tax	NOUN
iiclr-17757	1479	92	authorities	authority	NOUN
iiclr-17757	1479	93	of	of	ADP
iiclr-17757	1479	94	other	other	ADJ
iiclr-17757	1479	95	countries.2	countries.2	PROPN
iiclr-17757	1479	96	"	"	PUNCT
iiclr-17757	1479	97	a	a	DET
iiclr-17757	1479	98	lack	lack	NOUN
iiclr-17757	1479	99	of	of	ADP
iiclr-17757	1479	100	transparency	transparency	NOUN
iiclr-17757	1479	101	may	may	AUX
iiclr-17757	1479	102	result	result	VERB
iiclr-17757	1479	103	because	because	SCONJ
iiclr-17757	1479	104	favorable	favorable	ADJ
iiclr-17757	1479	105	administrative	administrative	ADJ
iiclr-17757	1479	106	rulings	ruling	NOUN
iiclr-17757	1479	107	are	be	AUX
iiclr-17757	1479	108	provided	provide	VERB
iiclr-17757	1479	109	,	,	PUNCT
iiclr-17757	1479	110	allowing	allow	VERB
iiclr-17757	1479	111	some	some	DET
iiclr-17757	1479	112	taxpayers	taxpayer	NOUN
iiclr-17757	1479	113	to	to	PART
iiclr-17757	1479	114	operate	operate	VERB
iiclr-17757	1479	115	under	under	ADP
iiclr-17757	1479	116	a	a	DET
iiclr-17757	1479	117	lower	low	ADJ
iiclr-17757	1479	118	effective	effective	ADJ
iiclr-17757	1479	119	tax	tax	NOUN
iiclr-17757	1479	120	than	than	ADP
iiclr-17757	1479	121	others.2	others.2	ADP
iiclr-17757	1479	122	67	67	NUM
iiclr-17757	1479	123	criteria	criterion	NOUN
iiclr-17757	1479	124	necessary	necessary	ADJ
iiclr-17757	1479	125	to	to	PART
iiclr-17757	1479	126	obtain	obtain	VERB
iiclr-17757	1479	127	a	a	DET
iiclr-17757	1479	128	ruling	ruling	NOUN
iiclr-17757	1479	129	should	should	AUX
iiclr-17757	1479	130	be	be	AUX
iiclr-17757	1479	131	available	available	ADJ
iiclr-17757	1479	132	in	in	ADP
iiclr-17757	1479	133	a	a	DET
iiclr-17757	1479	134	non	non	ADJ
iiclr-17757	1479	135	-	-	ADJ
iiclr-17757	1479	136	discriminatory	discriminatory	ADJ
iiclr-17757	1479	137	manner	manner	NOUN
iiclr-17757	1479	138	to	to	ADP
iiclr-17757	1479	139	all	all	DET
iiclr-17757	1479	140	taxpayers.268	taxpayers.268	NOUN
iiclr-17757	1479	141	similarly	similarly	ADV
iiclr-17757	1479	142	,	,	PUNCT
iiclr-17757	1479	143	non	non	ADJ
iiclr-17757	1479	144	-	-	NOUN
iiclr-17757	1479	145	transparency	transparency	NOUN
iiclr-17757	1479	146	can	can	AUX
iiclr-17757	1479	147	exist	exist	VERB
iiclr-17757	1479	148	in	in	ADP
iiclr-17757	1479	149	jurisdictions	jurisdiction	NOUN
iiclr-17757	1479	150	that	that	PRON
iiclr-17757	1479	151	employ	employ	VERB
iiclr-17757	1479	152	special	special	ADJ
iiclr-17757	1479	153	administrative	administrative	ADJ
iiclr-17757	1479	154	policies	policy	NOUN
iiclr-17757	1479	155	contrary	contrary	ADJ
iiclr-17757	1479	156	thejurisdiction	thejurisdiction	NOUN
iiclr-17757	1479	157	's	's	PART
iiclr-17757	1479	158	statutory	statutory	ADJ
iiclr-17757	1479	159	procedures.2	procedures.2	NOUN
iiclr-17757	1479	160	69	69	NUM
iiclr-17757	1479	161	for	for	ADP
iiclr-17757	1479	162	example	example	NOUN
iiclr-17757	1479	163	,	,	PUNCT
iiclr-17757	1479	164	a	a	DET
iiclr-17757	1479	165	jurisdiction	jurisdiction	NOUN
iiclr-17757	1479	166	may	may	AUX
iiclr-17757	1479	167	have	have	VERB
iiclr-17757	1479	168	a	a	DET
iiclr-17757	1479	169	statutorily	statutorily	ADV
iiclr-17757	1479	170	prescribed	prescribe	VERB
iiclr-17757	1479	171	fixed	fix	VERB
iiclr-17757	1479	172	tax	tax	NOUN
iiclr-17757	1479	173	rate	rate	NOUN
iiclr-17757	1479	174	and	and	CCONJ
iiclr-17757	1479	175	base	base	NOUN
iiclr-17757	1479	176	but	but	CCONJ
iiclr-17757	1479	177	the	the	DET
iiclr-17757	1479	178	jurisdiction	jurisdiction	NOUN
iiclr-17757	1479	179	's	's	PART
iiclr-17757	1479	180	administrative	administrative	ADJ
iiclr-17757	1479	181	practice	practice	NOUN
iiclr-17757	1479	182	does	do	AUX
iiclr-17757	1479	183	not	not	PART
iiclr-17757	1479	184	conform	conform	VERB
iiclr-17757	1479	185	to	to	ADP
iiclr-17757	1479	186	the	the	DET
iiclr-17757	1479	187	statutory	statutory	ADJ
iiclr-17757	1479	188	rules	rule	NOUN
iiclr-17757	1479	189	or	or	CCONJ
iiclr-17757	1479	190	is	be	AUX
iiclr-17757	1479	191	not	not	PART
iiclr-17757	1479	192	consistently	consistently	ADV
iiclr-17757	1479	193	applied.27	applied.27	PROPN
iiclr-17757	1479	194	°	°	PROPN
iiclr-17757	1479	195	such	such	DET
iiclr-17757	1479	196	an	an	DET
iiclr-17757	1479	197	administrative	administrative	ADJ
iiclr-17757	1479	198	practice	practice	NOUN
iiclr-17757	1479	199	may	may	AUX
iiclr-17757	1479	200	result	result	VERB
iiclr-17757	1479	201	in	in	ADP
iiclr-17757	1479	202	corruption	corruption	NOUN
iiclr-17757	1479	203	and	and	CCONJ
iiclr-17757	1479	204	discrimination	discrimination	NOUN
iiclr-17757	1479	205	,	,	PUNCT
iiclr-17757	1479	206	especially	especially	ADV
iiclr-17757	1479	207	if	if	SCONJ
iiclr-17757	1479	208	these	these	DET
iiclr-17757	1479	209	administrative	administrative	ADJ
iiclr-17757	1479	210	practices	practice	NOUN
iiclr-17757	1479	211	are	be	AUX
iiclr-17757	1479	212	not	not	PART
iiclr-17757	1479	213	disclosed.27	disclosed.27	NOUN
iiclr-17757	1479	214	"	"	PUNCT
iiclr-17757	1479	215	'	'	PUNCT
iiclr-17757	1479	216	finally	finally	ADV
iiclr-17757	1479	217	,	,	PUNCT
iiclr-17757	1479	218	non	non	ADJ
iiclr-17757	1479	219	-	-	ADJ
iiclr-17757	1479	220	transparency	transparency	NOUN
iiclr-17757	1479	221	can	can	AUX
iiclr-17757	1479	222	exist	exist	VERB
iiclr-17757	1479	223	if	if	SCONJ
iiclr-17757	1479	224	laws	law	NOUN
iiclr-17757	1479	225	in	in	ADP
iiclr-17757	1479	226	an	an	DET
iiclr-17757	1479	227	otherwise	otherwise	ADV
iiclr-17757	1479	228	legitimate	legitimate	ADJ
iiclr-17757	1479	229	regime	regime	NOUN
iiclr-17757	1479	230	are	be	AUX
iiclr-17757	1479	231	not	not	PART
iiclr-17757	1479	232	enforced.272	enforced.272	ADJ
iiclr-17757	1479	233	for	for	ADP
iiclr-17757	1479	234	example	example	NOUN
iiclr-17757	1479	235	,	,	PUNCT
iiclr-17757	1479	236	the	the	DET
iiclr-17757	1479	237	tax	tax	NOUN
iiclr-17757	1479	238	authorities	authority	NOUN
iiclr-17757	1479	239	may	may	AUX
iiclr-17757	1479	240	intentionally	intentionally	ADV
iiclr-17757	1479	241	follow	follow	VERB
iiclr-17757	1479	242	a	a	DET
iiclr-17757	1479	243	lax	lax	ADJ
iiclr-17757	1479	244	audit	audit	NOUN
iiclr-17757	1479	245	policy	policy	NOUN
iiclr-17757	1479	246	to	to	PART
iiclr-17757	1479	247	implicitly	implicitly	ADV
iiclr-17757	1479	248	invite	invite	VERB
iiclr-17757	1479	249	taxpayers	taxpayer	NOUN
iiclr-17757	1479	250	not	not	PART
iiclr-17757	1479	251	to	to	PART
iiclr-17757	1479	252	comply	comply	VERB
iiclr-17757	1479	253	with	with	ADP
iiclr-17757	1479	254	tax	tax	NOUN
iiclr-17757	1479	255	laws	law	NOUN
iiclr-17757	1479	256	that	that	PRON
iiclr-17757	1479	257	otherwise	otherwise	ADV
iiclr-17757	1479	258	conform	conform	VERB
iiclr-17757	1479	259	to	to	ADP
iiclr-17757	1479	260	the	the	DET
iiclr-17757	1479	261	oecd	oecd	PROPN
iiclr-17757	1479	262	rules	rule	NOUN
iiclr-17757	1479	263	,	,	PUNCT
iiclr-17757	1479	264	resulting	result	VERB
iiclr-17757	1479	265	in	in	ADP
iiclr-17757	1479	266	affording	afford	VERB
iiclr-17757	1479	267	these	these	DET
iiclr-17757	1479	268	taxpayers	taxpayer	NOUN
iiclr-17757	1479	269	a	a	DET
iiclr-17757	1479	270	greater	greater	ADV
iiclr-17757	1479	271	competitive	competitive	ADJ
iiclr-17757	1479	272	advantage.273	advantage.273	NOUN
iiclr-17757	1479	273	in	in	ADP
iiclr-17757	1479	274	its	its	PRON
iiclr-17757	1479	275	2001	2001	NUM
iiclr-17757	1479	276	progress	progress	NOUN
iiclr-17757	1479	277	report	report	NOUN
iiclr-17757	1479	278	,	,	PUNCT
iiclr-17757	1479	279	the	the	DET
iiclr-17757	1479	280	committee	committee	NOUN
iiclr-17757	1479	281	explained	explain	VERB
iiclr-17757	1479	282	that	that	SCONJ
iiclr-17757	1479	283	the	the	DET
iiclr-17757	1479	284	objective	objective	NOUN
iiclr-17757	1479	285	of	of	ADP
iiclr-17757	1479	286	having	have	VERB
iiclr-17757	1479	287	tax	tax	NOUN
iiclr-17757	1479	288	haven	haven	NOUN
iiclr-17757	1479	289	jurisdictions	jurisdiction	NOUN
iiclr-17757	1479	290	comply	comply	VERB
iiclr-17757	1479	291	with	with	ADP
iiclr-17757	1479	292	transparency	transparency	NOUN
iiclr-17757	1479	293	criteria	criterion	NOUN
iiclr-17757	1479	294	was	be	AUX
iiclr-17757	1479	295	to	to	PART
iiclr-17757	1479	296	ensure	ensure	VERB
iiclr-17757	1479	297	that	that	SCONJ
iiclr-17757	1479	298	"	"	PUNCT
iiclr-17757	1479	299	laws	law	NOUN
iiclr-17757	1479	300	are	be	AUX
iiclr-17757	1479	301	applied	apply	VERB
iiclr-17757	1479	302	on	on	ADP
iiclr-17757	1479	303	an	an	DET
iiclr-17757	1479	304	open	open	ADJ
iiclr-17757	1479	305	and	and	CCONJ
iiclr-17757	1479	306	consistent	consistent	ADJ
iiclr-17757	1479	307	basis	basis	NOUN
iiclr-17757	1479	308	among	among	ADP
iiclr-17757	1479	309	similarly	similarly	ADV
iiclr-17757	1479	310	situated	situated	ADJ
iiclr-17757	1479	311	taxpayers	taxpayer	NOUN
iiclr-17757	1479	312	,	,	PUNCT
iiclr-17757	1479	313	and	and	CCONJ
iiclr-17757	1479	314	...	...	PUNCT
iiclr-17757	1479	315	information	information	NOUN
iiclr-17757	1479	316	needed	need	VERB
iiclr-17757	1479	317	by	by	ADP
iiclr-17757	1479	318	tax	tax	NOUN
iiclr-17757	1479	319	authorities	authority	NOUN
iiclr-17757	1479	320	to	to	PART
iiclr-17757	1479	321	determine	determine	VERB
iiclr-17757	1479	322	264	264	NUM
iiclr-17757	1479	323	.	.	PUNCT
iiclr-17757	1480	1	see	see	VERB
iiclr-17757	1480	2	i	i	PRON
iiclr-17757	1480	3	d.	d.	PROPN
iiclr-17757	1480	4	46	46	NUM
iiclr-17757	1480	5	,	,	PUNCT
iiclr-17757	1480	6	53	53	NUM
iiclr-17757	1480	7	,	,	PUNCT
iiclr-17757	1480	8	at	at	ADP
iiclr-17757	1480	9	21	21	NUM
iiclr-17757	1480	10	,	,	PUNCT
iiclr-17757	1480	11	23	23	NUM
iiclr-17757	1480	12	-	-	SYM
iiclr-17757	1480	13	24	24	NUM
iiclr-17757	1480	14	.	.	PUNCT
iiclr-17757	1481	1	the	the	DET
iiclr-17757	1481	2	second	second	ADJ
iiclr-17757	1481	3	consideration	consideration	NOUN
iiclr-17757	1481	4	is	be	AUX
iiclr-17757	1481	5	referred	refer	VERB
iiclr-17757	1481	6	to	to	ADP
iiclr-17757	1481	7	as	as	ADP
iiclr-17757	1481	8	"	"	PUNCT
iiclr-17757	1481	9	ringfencing	ringfence	VERB
iiclr-17757	1481	10	.	.	PUNCT
iiclr-17757	1481	11	"	"	PUNCT
iiclr-17757	1482	1	see	see	VERB
iiclr-17757	1482	2	i	i	PRON
iiclr-17757	1482	3	d.	d.	PROPN
iiclr-17757	1482	4	1	1	NUM
iiclr-17757	1482	5	46	46	NUM
iiclr-17757	1482	6	,	,	PUNCT
iiclr-17757	1482	7	at	at	ADP
iiclr-17757	1482	8	21	21	NUM
iiclr-17757	1482	9	.	.	PUNCT
iiclr-17757	1483	1	265	265	NUM
iiclr-17757	1483	2	.	.	PUNCT
iiclr-17757	1484	1	see	see	VERB
iiclr-17757	1484	2	i	i	PRON
iiclr-17757	1484	3	d.	d.	PROPN
iiclr-17757	1484	4	at	at	ADP
iiclr-17757	1484	5	27	27	NUM
iiclr-17757	1484	6	box	box	NOUN
iiclr-17757	1484	7	11(c	11(c	NUM
iiclr-17757	1484	8	)	)	PUNCT
iiclr-17757	1484	9	.	.	PUNCT
iiclr-17757	1485	1	266	266	X
iiclr-17757	1485	2	.	.	PUNCT
iiclr-17757	1485	3	see	see	VERB
iiclr-17757	1485	4	i	i	PRON
iiclr-17757	1485	5	d.	d.	PROPN
iiclr-17757	1485	6	63	63	NUM
iiclr-17757	1485	7	,	,	PUNCT
iiclr-17757	1485	8	at	at	ADP
iiclr-17757	1485	9	28	28	NUM
iiclr-17757	1485	10	.	.	PUNCT
iiclr-17757	1486	1	267	267	X
iiclr-17757	1486	2	.	.	PUNCT
iiclr-17757	1487	1	see	see	VERB
iiclr-17757	1487	2	i	i	PRON
iiclr-17757	1487	3	d.	d.	PROPN
iiclr-17757	1487	4	these	these	DET
iiclr-17757	1487	5	administrative	administrative	ADJ
iiclr-17757	1487	6	practices	practice	NOUN
iiclr-17757	1487	7	are	be	AUX
iiclr-17757	1487	8	viewed	view	VERB
iiclr-17757	1487	9	as	as	ADP
iiclr-17757	1487	10	legitimate	legitimate	ADJ
iiclr-17757	1487	11	and	and	CCONJ
iiclr-17757	1487	12	necessary	necessary	ADJ
iiclr-17757	1487	13	exercises	exercise	NOUN
iiclr-17757	1487	14	of	of	ADP
iiclr-17757	1487	15	administrative	administrative	ADJ
iiclr-17757	1487	16	authority	authority	NOUN
iiclr-17757	1487	17	when	when	SCONJ
iiclr-17757	1487	18	they	they	PRON
iiclr-17757	1487	19	are	be	AUX
iiclr-17757	1487	20	consistent	consistent	ADJ
iiclr-17757	1487	21	with	with	ADP
iiclr-17757	1487	22	statutory	statutory	ADJ
iiclr-17757	1487	23	laws	law	NOUN
iiclr-17757	1487	24	.	.	PUNCT
iiclr-17757	1488	1	see	see	VERB
iiclr-17757	1488	2	i	i	PRON
iiclr-17757	1488	3	d.	d.	PROPN
iiclr-17757	1488	4	268	268	NUM
iiclr-17757	1488	5	.	.	PUNCT
iiclr-17757	1489	1	see	see	VERB
iiclr-17757	1489	2	oecd	oecd	PROPN
iiclr-17757	1489	3	1998	1998	NUM
iiclr-17757	1489	4	report	report	NOUN
iiclr-17757	1489	5	,	,	PUNCT
iiclr-17757	1489	6	supra	supra	PROPN
iiclr-17757	1489	7	note	note	PROPN
iiclr-17757	1489	8	7	7	NUM
iiclr-17757	1489	9	,	,	PUNCT
iiclr-17757	1489	10	163	163	NUM
iiclr-17757	1489	11	,	,	PUNCT
iiclr-17757	1489	12	at	at	ADP
iiclr-17757	1489	13	29	29	NUM
iiclr-17757	1489	14	.	.	PUNCT
iiclr-17757	1489	15	269	269	NUM
iiclr-17757	1489	16	.	.	PUNCT
iiclr-17757	1490	1	see	see	VERB
iiclr-17757	1490	2	i	i	PRON
iiclr-17757	1490	3	d.	d.	PROPN
iiclr-17757	1490	4	270	270	NUM
iiclr-17757	1490	5	.	.	PUNCT
iiclr-17757	1491	1	see	see	VERB
iiclr-17757	1491	2	i	i	PRON
iiclr-17757	1491	3	d.	d.	PROPN
iiclr-17757	1491	4	271	271	NUM
iiclr-17757	1491	5	.	.	PUNCT
iiclr-17757	1492	1	see	see	VERB
iiclr-17757	1492	2	i	i	PRON
iiclr-17757	1492	3	d.	d.	PROPN
iiclr-17757	1492	4	272	272	NUM
iiclr-17757	1492	5	.	.	PUNCT
iiclr-17757	1493	1	see	see	VERB
iiclr-17757	1493	2	i	i	PRON
iiclr-17757	1493	3	d.	d.	PROPN
iiclr-17757	1493	4	273	273	NUM
iiclr-17757	1493	5	.	.	PUNCT
iiclr-17757	1494	1	see	see	VERB
iiclr-17757	1494	2	i	i	PRON
iiclr-17757	1494	3	d.	d.	PROPN
iiclr-17757	1495	1	[	[	X
iiclr-17757	1495	2	vol	vol	NOUN
iiclr-17757	1495	3	.	.	PUNCT
iiclr-17757	1496	1	13:1	13:1	NUM
iiclr-17757	1496	2	all	all	PRON
iiclr-17757	1496	3	's	be	AUX
iiclr-17757	1496	4	fair	fair	ADJ
iiclr-17757	1496	5	in	in	ADP
iiclr-17757	1496	6	love	love	NOUN
iiclr-17757	1496	7	,	,	PUNCT
iiclr-17757	1496	8	war	war	NOUN
iiclr-17757	1496	9	,	,	PUNCT
iiclr-17757	1496	10	and	and	CCONJ
iiclr-17757	1496	11	taxes	tax	VERB
iiclr-17757	1496	12	a	a	DET
iiclr-17757	1496	13	taxpayer	taxpayer	NOUN
iiclr-17757	1496	14	's	's	PART
iiclr-17757	1496	15	situation	situation	NOUN
iiclr-17757	1496	16	is	be	AUX
iiclr-17757	1496	17	in	in	ADP
iiclr-17757	1496	18	place	place	NOUN
iiclr-17757	1496	19	.	.	PUNCT
iiclr-17757	1496	20	"	"	PUNCT
iiclr-17757	1497	1	'	'	PUNCT
iiclr-17757	1497	2	274	274	NUM
iiclr-17757	1497	3	lack	lack	NOUN
iiclr-17757	1497	4	of	of	ADP
iiclr-17757	1497	5	transparency	transparency	NOUN
iiclr-17757	1497	6	also	also	ADV
iiclr-17757	1497	7	exists	exist	VERB
iiclr-17757	1497	8	when	when	SCONJ
iiclr-17757	1497	9	there	there	PRON
iiclr-17757	1497	10	is	be	VERB
iiclr-17757	1497	11	"	"	PUNCT
iiclr-17757	1497	12	inadequate	inadequate	ADJ
iiclr-17757	1497	13	regulatory	regulatory	ADJ
iiclr-17757	1497	14	supervision	supervision	NOUN
iiclr-17757	1497	15	or	or	CCONJ
iiclr-17757	1497	16	if	if	SCONJ
iiclr-17757	1497	17	the	the	DET
iiclr-17757	1497	18	government	government	NOUN
iiclr-17757	1497	19	does	do	AUX
iiclr-17757	1497	20	not	not	PART
iiclr-17757	1497	21	have	have	VERB
iiclr-17757	1497	22	legal	legal	ADJ
iiclr-17757	1497	23	access	access	NOUN
iiclr-17757	1497	24	to	to	ADP
iiclr-17757	1497	25	financial	financial	ADJ
iiclr-17757	1497	26	records	record	NOUN
iiclr-17757	1497	27	.	.	PUNCT
iiclr-17757	1497	28	"	"	PUNCT
iiclr-17757	1498	1	'	'	PUNCT
iiclr-17757	1498	2	275	275	NUM
iiclr-17757	1498	3	tax	tax	NOUN
iiclr-17757	1498	4	authorities	authority	NOUN
iiclr-17757	1498	5	are	be	AUX
iiclr-17757	1498	6	unable	unable	ADJ
iiclr-17757	1498	7	to	to	PART
iiclr-17757	1498	8	apply	apply	VERB
iiclr-17757	1498	9	laws	law	NOUN
iiclr-17757	1498	10	effectively	effectively	ADV
iiclr-17757	1498	11	and	and	CCONJ
iiclr-17757	1498	12	fairly	fairly	ADV
iiclr-17757	1498	13	when	when	SCONJ
iiclr-17757	1498	14	the	the	DET
iiclr-17757	1498	15	system	system	NOUN
iiclr-17757	1498	16	is	be	AUX
iiclr-17757	1498	17	not	not	PART
iiclr-17757	1498	18	transparent.276	transparent.276	NOUN
iiclr-17757	1498	19	examples	example	NOUN
iiclr-17757	1498	20	of	of	ADP
iiclr-17757	1498	21	abuses	abuse	NOUN
iiclr-17757	1498	22	that	that	PRON
iiclr-17757	1498	23	result	result	VERB
iiclr-17757	1498	24	in	in	ADP
iiclr-17757	1498	25	a	a	DET
iiclr-17757	1498	26	non	non	ADJ
iiclr-17757	1498	27	-	-	ADJ
iiclr-17757	1498	28	transparent	transparent	ADJ
iiclr-17757	1498	29	system	system	NOUN
iiclr-17757	1498	30	include	include	VERB
iiclr-17757	1498	31	secret	secret	ADJ
iiclr-17757	1498	32	rulings	ruling	NOUN
iiclr-17757	1498	33	and	and	CCONJ
iiclr-17757	1498	34	negotiated	negotiate	VERB
iiclr-17757	1498	35	tax	tax	NOUN
iiclr-17757	1498	36	rates	rate	NOUN
iiclr-17757	1498	37	,	,	PUNCT
iiclr-17757	1498	38	which	which	PRON
iiclr-17757	1498	39	do	do	AUX
iiclr-17757	1498	40	not	not	PART
iiclr-17757	1498	41	apply	apply	VERB
iiclr-17757	1498	42	the	the	DET
iiclr-17757	1498	43	law	law	NOUN
iiclr-17757	1498	44	openly	openly	ADV
iiclr-17757	1498	45	and	and	CCONJ
iiclr-17757	1498	46	uniformly.277	uniformly.277	ADP
iiclr-17757	1498	47	the	the	DET
iiclr-17757	1498	48	committee	committee	NOUN
iiclr-17757	1498	49	made	make	VERB
iiclr-17757	1498	50	a	a	DET
iiclr-17757	1498	51	series	series	NOUN
iiclr-17757	1498	52	of	of	ADP
iiclr-17757	1498	53	recommendations	recommendation	NOUN
iiclr-17757	1498	54	that	that	SCONJ
iiclr-17757	1498	55	countries	country	NOUN
iiclr-17757	1498	56	ameliorate	ameliorate	VERB
iiclr-17757	1498	57	harmful	harmful	ADJ
iiclr-17757	1498	58	tax	tax	NOUN
iiclr-17757	1498	59	competition	competition	NOUN
iiclr-17757	1498	60	by	by	ADP
iiclr-17757	1498	61	adopting	adopt	VERB
iiclr-17757	1498	62	measures	measure	NOUN
iiclr-17757	1498	63	consistent	consistent	ADJ
iiclr-17757	1498	64	with	with	ADP
iiclr-17757	1498	65	its	its	PRON
iiclr-17757	1498	66	findings	finding	NOUN
iiclr-17757	1498	67	and	and	CCONJ
iiclr-17757	1498	68	its	its	PRON
iiclr-17757	1498	69	goal	goal	NOUN
iiclr-17757	1498	70	of	of	ADP
iiclr-17757	1498	71	reducing	reduce	VERB
iiclr-17757	1498	72	harmful	harmful	ADJ
iiclr-17757	1498	73	tax	tax	NOUN
iiclr-17757	1498	74	competition	competition	NOUN
iiclr-17757	1498	75	,	,	PUNCT
iiclr-17757	1498	76	first	first	ADV
iiclr-17757	1498	77	through	through	ADP
iiclr-17757	1498	78	unilateral	unilateral	ADJ
iiclr-17757	1498	79	measures	measure	NOUN
iiclr-17757	1498	80	,	,	PUNCT
iiclr-17757	1498	81	then	then	ADV
iiclr-17757	1498	82	bilateral	bilateral	ADJ
iiclr-17757	1498	83	agreements	agreement	NOUN
iiclr-17757	1498	84	negotiated	negotiate	VERB
iiclr-17757	1498	85	in	in	ADP
iiclr-17757	1498	86	the	the	DET
iiclr-17757	1498	87	form	form	NOUN
iiclr-17757	1498	88	of	of	ADP
iiclr-17757	1498	89	tax	tax	NOUN
iiclr-17757	1498	90	treaties	treaty	NOUN
iiclr-17757	1498	91	,	,	PUNCT
iiclr-17757	1498	92	followed	follow	VERB
iiclr-17757	1498	93	by	by	ADP
iiclr-17757	1498	94	multilateral	multilateral	ADJ
iiclr-17757	1498	95	responses.27	responses.27	NOUN
iiclr-17757	1498	96	of	of	ADP
iiclr-17757	1498	97	those	those	DET
iiclr-17757	1498	98	recommendations	recommendation	NOUN
iiclr-17757	1498	99	,	,	PUNCT
iiclr-17757	1498	100	one	one	NUM
iiclr-17757	1498	101	that	that	PRON
iiclr-17757	1498	102	pertains	pertain	VERB
iiclr-17757	1498	103	to	to	ADP
iiclr-17757	1498	104	rulings	ruling	NOUN
iiclr-17757	1498	105	suggests	suggest	VERB
iiclr-17757	1498	106	that	that	SCONJ
iiclr-17757	1498	107	countries	country	NOUN
iiclr-17757	1498	108	providing	provide	VERB
iiclr-17757	1498	109	agreements	agreement	NOUN
iiclr-17757	1498	110	in	in	ADP
iiclr-17757	1498	111	advance	advance	NOUN
iiclr-17757	1498	112	of	of	ADP
iiclr-17757	1498	113	a	a	DET
iiclr-17757	1498	114	planned	plan	VERB
iiclr-17757	1498	115	transaction	transaction	NOUN
iiclr-17757	1498	116	make	make	VERB
iiclr-17757	1498	117	the	the	DET
iiclr-17757	1498	118	conditions	condition	NOUN
iiclr-17757	1498	119	for	for	ADP
iiclr-17757	1498	120	denying	deny	VERB
iiclr-17757	1498	121	,	,	PUNCT
iiclr-17757	1498	122	granting	grant	VERB
iiclr-17757	1498	123	,	,	PUNCT
iiclr-17757	1498	124	or	or	CCONJ
iiclr-17757	1498	125	revoking	revoke	VERB
iiclr-17757	1498	126	such	such	ADJ
iiclr-17757	1498	127	decisions	decision	NOUN
iiclr-17757	1498	128	available	available	ADJ
iiclr-17757	1498	129	to	to	ADP
iiclr-17757	1498	130	the	the	DET
iiclr-17757	1498	131	general	general	ADJ
iiclr-17757	1498	132	public	public	NOUN
iiclr-17757	1498	133	.	.	PUNCT
iiclr-17757	1499	1	9	9	NUM
iiclr-17757	1499	2	publication	publication	NOUN
iiclr-17757	1499	3	of	of	ADP
iiclr-17757	1499	4	these	these	DET
iiclr-17757	1499	5	conditions	condition	NOUN
iiclr-17757	1499	6	includes	include	VERB
iiclr-17757	1499	7	making	make	VERB
iiclr-17757	1499	8	details	detail	NOUN
iiclr-17757	1499	9	concerning	concern	VERB
iiclr-17757	1499	10	how	how	SCONJ
iiclr-17757	1499	11	the	the	DET
iiclr-17757	1499	12	taxpayers	taxpayer	NOUN
iiclr-17757	1499	13	'	'	PART
iiclr-17757	1499	14	positions	position	NOUN
iiclr-17757	1499	15	are	be	AUX
iiclr-17757	1499	16	determined	determine	VERB
iiclr-17757	1499	17	(	(	PUNCT
iiclr-17757	1499	18	such	such	ADJ
iiclr-17757	1499	19	as	as	ADP
iiclr-17757	1499	20	the	the	DET
iiclr-17757	1499	21	arm	arm	NOUN
iiclr-17757	1499	22	's	's	PART
iiclr-17757	1499	23	length	length	NOUN
iiclr-17757	1499	24	value	value	NOUN
iiclr-17757	1499	25	of	of	ADP
iiclr-17757	1499	26	services	service	NOUN
iiclr-17757	1499	27	or	or	CCONJ
iiclr-17757	1499	28	profits	profit	NOUN
iiclr-17757	1499	29	and	and	CCONJ
iiclr-17757	1499	30	losses	loss	NOUN
iiclr-17757	1499	31	)	)	PUNCT
iiclr-17757	1499	32	known	know	VERB
iiclr-17757	1499	33	so	so	SCONJ
iiclr-17757	1499	34	that	that	SCONJ
iiclr-17757	1499	35	the	the	DET
iiclr-17757	1499	36	same	same	ADJ
iiclr-17757	1499	37	rules	rule	NOUN
iiclr-17757	1499	38	are	be	AUX
iiclr-17757	1499	39	applied	apply	VERB
iiclr-17757	1499	40	to	to	ADP
iiclr-17757	1499	41	all	all	DET
iiclr-17757	1499	42	taxpayers.280	taxpayers.280	NOUN
iiclr-17757	1499	43	further	far	ADV
iiclr-17757	1499	44	,	,	PUNCT
iiclr-17757	1499	45	if	if	SCONJ
iiclr-17757	1499	46	procedures	procedure	NOUN
iiclr-17757	1499	47	for	for	ADP
iiclr-17757	1499	48	obtaining	obtain	VERB
iiclr-17757	1499	49	advance	advance	NOUN
iiclr-17757	1499	50	agreements	agreement	NOUN
iiclr-17757	1499	51	are	be	AUX
iiclr-17757	1499	52	not	not	PART
iiclr-17757	1499	53	widely	widely	ADV
iiclr-17757	1499	54	known	know	VERB
iiclr-17757	1499	55	,	,	PUNCT
iiclr-17757	1499	56	then	then	ADV
iiclr-17757	1499	57	taxpayers	taxpayer	NOUN
iiclr-17757	1499	58	may	may	AUX
iiclr-17757	1499	59	be	be	AUX
iiclr-17757	1499	60	treated	treat	VERB
iiclr-17757	1499	61	unequally	unequally	ADV
iiclr-17757	1499	62	because	because	SCONJ
iiclr-17757	1499	63	the	the	DET
iiclr-17757	1499	64	lack	lack	NOUN
iiclr-17757	1499	65	of	of	ADP
iiclr-17757	1499	66	public	public	ADJ
iiclr-17757	1499	67	information	information	NOUN
iiclr-17757	1499	68	may	may	AUX
iiclr-17757	1499	69	put	put	VERB
iiclr-17757	1499	70	taxpayers	taxpayer	NOUN
iiclr-17757	1499	71	in	in	ADP
iiclr-17757	1499	72	different	different	ADJ
iiclr-17757	1499	73	positions	position	NOUN
iiclr-17757	1499	74	when	when	SCONJ
iiclr-17757	1499	75	determining	determine	VERB
iiclr-17757	1499	76	their	their	PRON
iiclr-17757	1499	77	tax	tax	NOUN
iiclr-17757	1499	78	situation.28	situation.28	NOUN
iiclr-17757	1499	79	'	'	PUNCT
iiclr-17757	1499	80	finally	finally	ADV
iiclr-17757	1499	81	,	,	PUNCT
iiclr-17757	1499	82	if	if	SCONJ
iiclr-17757	1499	83	the	the	DET
iiclr-17757	1499	84	substantive	substantive	ADJ
iiclr-17757	1499	85	and	and	CCONJ
iiclr-17757	1499	86	procedural	procedural	ADJ
iiclr-17757	1499	87	conditions	condition	NOUN
iiclr-17757	1499	88	for	for	ADP
iiclr-17757	1499	89	granting	grant	VERB
iiclr-17757	1499	90	or	or	CCONJ
iiclr-17757	1499	91	denying	deny	VERB
iiclr-17757	1499	92	individual	individual	ADJ
iiclr-17757	1499	93	tax	tax	NOUN
iiclr-17757	1499	94	rulings	ruling	NOUN
iiclr-17757	1499	95	are	be	AUX
iiclr-17757	1499	96	published	publish	VERB
iiclr-17757	1499	97	,	,	PUNCT
iiclr-17757	1499	98	then	then	ADV
iiclr-17757	1499	99	greater	great	ADJ
iiclr-17757	1499	100	transparency	transparency	NOUN
iiclr-17757	1499	101	of	of	ADP
iiclr-17757	1499	102	tax	tax	NOUN
iiclr-17757	1499	103	policies	policy	NOUN
iiclr-17757	1499	104	is	be	AUX
iiclr-17757	1499	105	ensured.2"2	ensured.2"2	NOUN
iiclr-17757	1499	106	regarding	regard	VERB
iiclr-17757	1499	107	transfer	transfer	NOUN
iiclr-17757	1499	108	pricing	pricing	NOUN
iiclr-17757	1499	109	,	,	PUNCT
iiclr-17757	1499	110	the	the	DET
iiclr-17757	1499	111	committee	committee	NOUN
iiclr-17757	1499	112	recommended	recommend	VERB
iiclr-17757	1499	113	that	that	SCONJ
iiclr-17757	1499	114	countries	country	NOUN
iiclr-17757	1499	115	follow	follow	VERB
iiclr-17757	1499	116	the	the	DET
iiclr-17757	1499	117	oecd	oecd	PROPN
iiclr-17757	1499	118	's	's	PART
iiclr-17757	1499	119	1995	1995	NUM
iiclr-17757	1499	120	guidelines	guideline	NOUN
iiclr-17757	1499	121	on	on	ADP
iiclr-17757	1499	122	transfer	transfer	NOUN
iiclr-17757	1499	123	pricing	pricing	NOUN
iiclr-17757	1499	124	(	(	PUNCT
iiclr-17757	1499	125	oecd	oecd	PROPN
iiclr-17757	1499	126	1995	1995	NUM
iiclr-17757	1499	127	guidelines	guideline	NOUN
iiclr-17757	1499	128	)	)	PUNCT
iiclr-17757	1499	129	and	and	CCONJ
iiclr-17757	1499	130	refrain	refrain	VERB
iiclr-17757	1499	131	from	from	ADP
iiclr-17757	1499	132	applying	apply	VERB
iiclr-17757	1499	133	transfer	transfer	NOUN
iiclr-17757	1499	134	pricing	pricing	NOUN
iiclr-17757	1499	135	rules	rule	NOUN
iiclr-17757	1499	136	that	that	PRON
iiclr-17757	1499	137	would	would	AUX
iiclr-17757	1499	138	constitute	constitute	VERB
iiclr-17757	1499	139	harmful	harmful	ADJ
iiclr-17757	1499	140	tax	tax	NOUN
iiclr-17757	1499	141	competition.2"3	competition.2"3	NOUN
iiclr-17757	1499	142	the	the	DET
iiclr-17757	1499	143	1995	1995	NUM
iiclr-17757	1499	144	guidelines	guideline	NOUN
iiclr-17757	1499	145	set	set	VERB
iiclr-17757	1499	146	forth	forth	ADP
iiclr-17757	1499	147	the	the	DET
iiclr-17757	1499	148	arm	arm	NOUN
iiclr-17757	1499	149	's	's	PART
iiclr-17757	1499	150	length	length	NOUN
iiclr-17757	1499	151	principle	principle	NOUN
iiclr-17757	1499	152	as	as	ADP
iiclr-17757	1499	153	the	the	DET
iiclr-17757	1499	154	general	general	ADJ
iiclr-17757	1499	155	rule.2	rule.2	PROPN
iiclr-17757	1499	156	deviations	deviation	NOUN
iiclr-17757	1499	157	from	from	ADP
iiclr-17757	1499	158	that	that	DET
iiclr-17757	1499	159	principle	principle	NOUN
iiclr-17757	1499	160	to	to	PART
iiclr-17757	1499	161	make	make	VERB
iiclr-17757	1499	162	that	that	DET
iiclr-17757	1499	163	country	country	NOUN
iiclr-17757	1499	164	a	a	DET
iiclr-17757	1499	165	tax	tax	NOUN
iiclr-17757	1499	166	-	-	PUNCT
iiclr-17757	1499	167	favored	favor	VERB
iiclr-17757	1499	168	intermediary	intermediary	NOUN
iiclr-17757	1499	169	can	can	AUX
iiclr-17757	1499	170	constitute	constitute	VERB
iiclr-17757	1499	171	harmful	harmful	ADJ
iiclr-17757	1499	172	tax	tax	NOUN
iiclr-17757	1499	173	competition	competition	NOUN
iiclr-17757	1499	174	.	.	PUNCT
iiclr-17757	1500	1	285	285	NUM
iiclr-17757	1500	2	274	274	NUM
iiclr-17757	1500	3	.	.	PUNCT
iiclr-17757	1501	1	oecd	oecd	PROPN
iiclr-17757	1501	2	2001	2001	NUM
iiclr-17757	1501	3	progress	progress	NOUN
iiclr-17757	1501	4	report	report	NOUN
iiclr-17757	1501	5	,	,	PUNCT
iiclr-17757	1501	6	supra	supra	PROPN
iiclr-17757	1501	7	note	note	PROPN
iiclr-17757	1501	8	251	251	NUM
iiclr-17757	1501	9	,	,	PUNCT
iiclr-17757	1501	10	6	6	NUM
iiclr-17757	1501	11	,	,	PUNCT
iiclr-17757	1501	12	at	at	ADP
iiclr-17757	1501	13	5	5	NUM
iiclr-17757	1501	14	.	.	NOUN
iiclr-17757	1501	15	275	275	NUM
iiclr-17757	1501	16	.	.	PUNCT
iiclr-17757	1502	1	i	i	PRON
iiclr-17757	1502	2	d.	d.	PROPN
iiclr-17757	1502	3	276	276	NUM
iiclr-17757	1502	4	.	.	PUNCT
iiclr-17757	1503	1	see	see	VERB
iiclr-17757	1503	2	i	i	PRON
iiclr-17757	1503	3	d.	d.	PROPN
iiclr-17757	1503	4	277	277	NUM
iiclr-17757	1503	5	.	.	PUNCT
iiclr-17757	1504	1	see	see	VERB
iiclr-17757	1504	2	i	i	PRON
iiclr-17757	1504	3	d.	d.	PROPN
iiclr-17757	1504	4	278	278	NUM
iiclr-17757	1504	5	.	.	PUNCT
iiclr-17757	1505	1	see	see	VERB
iiclr-17757	1505	2	i	i	PRON
iiclr-17757	1505	3	d.	d.	PROPN
iiclr-17757	1505	4	38	38	NUM
iiclr-17757	1505	5	,	,	PUNCT
iiclr-17757	1505	6	at	at	ADP
iiclr-17757	1505	7	91	91	NUM
iiclr-17757	1505	8	.	.	PUNCT
iiclr-17757	1506	1	see	see	VERB
iiclr-17757	1506	2	generally	generally	ADV
iiclr-17757	1506	3	i	i	PRON
iiclr-17757	1506	4	d.	d.	PROPN
iiclr-17757	1506	5	i197	i197	PROPN
iiclr-17757	1506	6	-	-	PUNCT
iiclr-17757	1506	7	171	171	NUM
iiclr-17757	1506	8	,	,	PUNCT
iiclr-17757	1506	9	at	at	ADP
iiclr-17757	1506	10	40	40	NUM
iiclr-17757	1506	11	-	-	SYM
iiclr-17757	1506	12	62	62	NUM
iiclr-17757	1506	13	(	(	PUNCT
iiclr-17757	1506	14	enumerating	enumerate	VERB
iiclr-17757	1506	15	and	and	CCONJ
iiclr-17757	1506	16	detailing	detail	VERB
iiclr-17757	1506	17	the	the	DET
iiclr-17757	1506	18	committee	committee	NOUN
iiclr-17757	1506	19	's	's	PART
iiclr-17757	1506	20	recommendations	recommendation	NOUN
iiclr-17757	1506	21	)	)	PUNCT
iiclr-17757	1506	22	.	.	PUNCT
iiclr-17757	1507	1	279	279	NUM
iiclr-17757	1507	2	.	.	PUNCT
iiclr-17757	1508	1	see	see	VERB
iiclr-17757	1508	2	oecd	oecd	PROPN
iiclr-17757	1508	3	1998	1998	NUM
iiclr-17757	1508	4	report	report	NOUN
iiclr-17757	1508	5	,	,	PUNCT
iiclr-17757	1508	6	supra	supra	PROPN
iiclr-17757	1508	7	note	note	VERB
iiclr-17757	1508	8	71	71	NUM
iiclr-17757	1508	9	108	108	NUM
iiclr-17757	1508	10	,	,	PUNCT
iiclr-17757	1508	11	at	at	ADP
iiclr-17757	1508	12	44	44	NUM
iiclr-17757	1508	13	.	.	PUNCT
iiclr-17757	1509	1	280	280	NUM
iiclr-17757	1509	2	.	.	PUNCT
iiclr-17757	1509	3	see	see	VERB
iiclr-17757	1509	4	i	i	PRON
iiclr-17757	1509	5	d.	d.	PROPN
iiclr-17757	1509	6	281	281	NUM
iiclr-17757	1509	7	.	.	PUNCT
iiclr-17757	1510	1	see	see	VERB
iiclr-17757	1510	2	i	i	PRON
iiclr-17757	1510	3	d.	d.	PROPN
iiclr-17757	1510	4	'	'	PROPN
iiclr-17757	1510	5	1109	1109	NUM
iiclr-17757	1510	6	,	,	PUNCT
iiclr-17757	1510	7	at	at	ADP
iiclr-17757	1510	8	44	44	NUM
iiclr-17757	1510	9	-	-	SYM
iiclr-17757	1510	10	45	45	NUM
iiclr-17757	1510	11	.	.	PUNCT
iiclr-17757	1510	12	282	282	NUM
iiclr-17757	1510	13	.	.	PUNCT
iiclr-17757	1511	1	see	see	VERB
iiclr-17757	1511	2	i	i	PRON
iiclr-17757	1511	3	d.	d.	PROPN
iiclr-17757	1511	4	i	i	PRON
iiclr-17757	1511	5	110	110	NUM
iiclr-17757	1511	6	,	,	PUNCT
iiclr-17757	1511	7	at	at	ADP
iiclr-17757	1511	8	45	45	NUM
iiclr-17757	1511	9	.	.	NOUN
iiclr-17757	1511	10	283	283	NUM
iiclr-17757	1511	11	.	.	PUNCT
iiclr-17757	1512	1	see	see	VERB
iiclr-17757	1512	2	i	i	PRON
iiclr-17757	1512	3	d.	d.	PROPN
iiclr-17757	1512	4	111	111	NUM
iiclr-17757	1512	5	,	,	PUNCT
iiclr-17757	1512	6	166	166	NUM
iiclr-17757	1512	7	-	-	SYM
iiclr-17757	1512	8	67	67	NUM
iiclr-17757	1512	9	at45	at45	PROPN
iiclr-17757	1512	10	,	,	PUNCT
iiclr-17757	1512	11	61	61	NUM
iiclr-17757	1512	12	.	.	NUM
iiclr-17757	1512	13	284	284	NUM
iiclr-17757	1512	14	.	.	PUNCT
iiclr-17757	1513	1	see	see	VERB
iiclr-17757	1513	2	i	i	PRON
iiclr-17757	1513	3	d.	d.	PROPN
iiclr-17757	1513	4	i	i	PRON
iiclr-17757	1513	5	111	111	NUM
iiclr-17757	1513	6	,	,	PUNCT
iiclr-17757	1513	7	at	at	ADP
iiclr-17757	1513	8	45	45	NUM
iiclr-17757	1513	9	.	.	NOUN
iiclr-17757	1513	10	285	285	NUM
iiclr-17757	1513	11	.	.	PUNCT
iiclr-17757	1514	1	see	see	VERB
iiclr-17757	1514	2	oecd	oecd	PROPN
iiclr-17757	1514	3	1998	1998	NUM
iiclr-17757	1514	4	report	report	NOUN
iiclr-17757	1514	5	,	,	PUNCT
iiclr-17757	1514	6	supra	supra	PROPN
iiclr-17757	1514	7	note	note	PROPN
iiclr-17757	1514	8	7	7	NUM
iiclr-17757	1514	9	,	,	PUNCT
iiclr-17757	1514	10	111	111	NUM
iiclr-17757	1514	11	,	,	PUNCT
iiclr-17757	1514	12	at	at	ADP
iiclr-17757	1514	13	45	45	NUM
iiclr-17757	1514	14	.	.	NOUN
iiclr-17757	1514	15	20021	20021	NUM
iiclr-17757	1514	16	ind	ind	NOUN
iiclr-17757	1514	17	.	.	PUNCT
iiclr-17757	1515	1	int'l	int'l	PROPN
iiclr-17757	1515	2	&	&	CCONJ
iiclr-17757	1515	3	comp	comp	PROPN
iiclr-17757	1515	4	.	.	PUNCT
iiclr-17757	1516	1	l.	l.	PROPN
iiclr-17757	1516	2	rev	rev	PROPN
iiclr-17757	1516	3	.	.	PROPN
iiclr-17757	1517	1	2	2	X
iiclr-17757	1517	2	.	.	X
iiclr-17757	1517	3	u.s	u.s	PROPN
iiclr-17757	1517	4	.	.	PROPN
iiclr-17757	1517	5	ruling	rule	VERB
iiclr-17757	1517	6	program	program	NOUN
iiclr-17757	1517	7	complies	complie	NOUN
iiclr-17757	1517	8	with	with	ADP
iiclr-17757	1517	9	relevant	relevant	ADJ
iiclr-17757	1517	10	provisions	provision	NOUN
iiclr-17757	1517	11	of	of	ADP
iiclr-17757	1517	12	the	the	DET
iiclr-17757	1517	13	oecd	oecd	PROPN
iiclr-17757	1517	14	1995	1995	NUM
iiclr-17757	1517	15	and	and	CCONJ
iiclr-17757	1517	16	1998	1998	NUM
iiclr-17757	1517	17	reports286	reports286	VERB
iiclr-17757	1517	18	as	as	SCONJ
iiclr-17757	1517	19	noted	note	VERB
iiclr-17757	1517	20	above,287	above,287	NOUN
iiclr-17757	1518	1	the	the	DET
iiclr-17757	1518	2	primary	primary	ADJ
iiclr-17757	1518	3	condition	condition	NOUN
iiclr-17757	1518	4	in	in	ADP
iiclr-17757	1518	5	the	the	DET
iiclr-17757	1518	6	oecd	oecd	PROPN
iiclr-17757	1518	7	1998	1998	NUM
iiclr-17757	1518	8	report	report	NOUN
iiclr-17757	1518	9	for	for	ADP
iiclr-17757	1518	10	determining	determine	VERB
iiclr-17757	1518	11	whether	whether	SCONJ
iiclr-17757	1518	12	a	a	DET
iiclr-17757	1518	13	ruling	rule	VERB
iiclr-17757	1518	14	program	program	NOUN
iiclr-17757	1518	15	contributes	contribute	VERB
iiclr-17757	1518	16	to	to	ADP
iiclr-17757	1518	17	a	a	DET
iiclr-17757	1518	18	jurisdiction	jurisdiction	NOUN
iiclr-17757	1518	19	's	's	PART
iiclr-17757	1518	20	classification	classification	NOUN
iiclr-17757	1518	21	as	as	ADP
iiclr-17757	1518	22	a	a	DET
iiclr-17757	1518	23	preferential	preferential	ADJ
iiclr-17757	1518	24	tax	tax	NOUN
iiclr-17757	1518	25	regime	regime	NOUN
iiclr-17757	1518	26	is	be	AUX
iiclr-17757	1518	27	whether	whether	SCONJ
iiclr-17757	1518	28	the	the	DET
iiclr-17757	1518	29	country	country	NOUN
iiclr-17757	1518	30	's	's	PART
iiclr-17757	1518	31	practices	practice	NOUN
iiclr-17757	1518	32	are	be	AUX
iiclr-17757	1518	33	transparent	transparent	ADJ
iiclr-17757	1518	34	.	.	PUNCT
iiclr-17757	1519	1	"8	"8	ADJ
iiclr-17757	1519	2	transparency	transparency	NOUN
iiclr-17757	1519	3	is	be	AUX
iiclr-17757	1519	4	evaluated	evaluate	VERB
iiclr-17757	1519	5	by	by	ADP
iiclr-17757	1519	6	reviewing	review	VERB
iiclr-17757	1519	7	whether	whether	SCONJ
iiclr-17757	1519	8	legislative	legislative	ADJ
iiclr-17757	1519	9	,	,	PUNCT
iiclr-17757	1519	10	judicial	judicial	ADJ
iiclr-17757	1519	11	,	,	PUNCT
iiclr-17757	1519	12	and	and	CCONJ
iiclr-17757	1519	13	administrative	administrative	ADJ
iiclr-17757	1519	14	rules	rule	NOUN
iiclr-17757	1519	15	of	of	ADP
iiclr-17757	1519	16	the	the	DET
iiclr-17757	1519	17	country	country	NOUN
iiclr-17757	1519	18	considered	consider	VERB
iiclr-17757	1519	19	to	to	PART
iiclr-17757	1519	20	ensure	ensure	VERB
iiclr-17757	1519	21	that	that	SCONJ
iiclr-17757	1519	22	the	the	DET
iiclr-17757	1519	23	procedures	procedure	NOUN
iiclr-17757	1519	24	for	for	ADP
iiclr-17757	1519	25	obtaining	obtain	VERB
iiclr-17757	1519	26	rulings	ruling	NOUN
iiclr-17757	1519	27	are	be	AUX
iiclr-17757	1519	28	published	publish	VERB
iiclr-17757	1519	29	,	,	PUNCT
iiclr-17757	1519	30	that	that	SCONJ
iiclr-17757	1519	31	taxpayers	taxpayer	NOUN
iiclr-17757	1519	32	'	'	PART
iiclr-17757	1519	33	rights	right	NOUN
iiclr-17757	1519	34	are	be	AUX
iiclr-17757	1519	35	publicized	publicize	VERB
iiclr-17757	1519	36	,	,	PUNCT
iiclr-17757	1519	37	that	that	SCONJ
iiclr-17757	1519	38	those	those	DET
iiclr-17757	1519	39	procedures	procedure	NOUN
iiclr-17757	1519	40	are	be	AUX
iiclr-17757	1519	41	non	non	ADJ
iiclr-17757	1519	42	-	-	ADJ
iiclr-17757	1519	43	discriminatorily	discriminatorily	ADV
iiclr-17757	1519	44	applied	apply	VERB
iiclr-17757	1519	45	,	,	PUNCT
iiclr-17757	1519	46	that	that	SCONJ
iiclr-17757	1519	47	information	information	NOUN
iiclr-17757	1519	48	regarding	regard	VERB
iiclr-17757	1519	49	the	the	DET
iiclr-17757	1519	50	underlying	underlie	VERB
iiclr-17757	1519	51	transaction	transaction	NOUN
iiclr-17757	1519	52	can	can	AUX
iiclr-17757	1519	53	be	be	AUX
iiclr-17757	1519	54	verified	verify	VERB
iiclr-17757	1519	55	,	,	PUNCT
iiclr-17757	1519	56	and	and	CCONJ
iiclr-17757	1519	57	that	that	SCONJ
iiclr-17757	1519	58	the	the	DET
iiclr-17757	1519	59	substance	substance	NOUN
iiclr-17757	1519	60	of	of	ADP
iiclr-17757	1519	61	the	the	DET
iiclr-17757	1519	62	transaction	transaction	NOUN
iiclr-17757	1519	63	is	be	AUX
iiclr-17757	1519	64	made	make	VERB
iiclr-17757	1519	65	available	available	ADJ
iiclr-17757	1519	66	(	(	PUNCT
iiclr-17757	1519	67	including	include	VERB
iiclr-17757	1519	68	to	to	ADP
iiclr-17757	1519	69	authorities	authority	NOUN
iiclr-17757	1519	70	in	in	ADP
iiclr-17757	1519	71	other	other	ADJ
iiclr-17757	1519	72	countries	country	NOUN
iiclr-17757	1519	73	)	)	PUNCT
iiclr-17757	1519	74	.	.	PUNCT
iiclr-17757	1520	1	the	the	DET
iiclr-17757	1520	2	jurisdiction	jurisdiction	NOUN
iiclr-17757	1520	3	must	must	AUX
iiclr-17757	1520	4	also	also	ADV
iiclr-17757	1520	5	follow	follow	VERB
iiclr-17757	1520	6	its	its	PRON
iiclr-17757	1520	7	announced	announce	VERB
iiclr-17757	1520	8	policies	policy	NOUN
iiclr-17757	1520	9	when	when	SCONJ
iiclr-17757	1520	10	issuing	issue	VERB
iiclr-17757	1520	11	rulings	ruling	NOUN
iiclr-17757	1520	12	,	,	PUNCT
iiclr-17757	1520	13	as	as	ADV
iiclr-17757	1520	14	well	well	ADV
iiclr-17757	1520	15	as	as	ADP
iiclr-17757	1520	16	when	when	SCONJ
iiclr-17757	1520	17	applying	apply	VERB
iiclr-17757	1520	18	other	other	ADJ
iiclr-17757	1520	19	tax	tax	NOUN
iiclr-17757	1520	20	laws	law	NOUN
iiclr-17757	1520	21	that	that	PRON
iiclr-17757	1520	22	give	give	VERB
iiclr-17757	1520	23	advance	advance	NOUN
iiclr-17757	1520	24	rulings	ruling	NOUN
iiclr-17757	1520	25	effect	effect	NOUN
iiclr-17757	1520	26	(	(	PUNCT
iiclr-17757	1520	27	such	such	ADJ
iiclr-17757	1520	28	as	as	ADP
iiclr-17757	1520	29	following	follow	VERB
iiclr-17757	1520	30	through	through	ADP
iiclr-17757	1520	31	with	with	ADP
iiclr-17757	1520	32	audit	audit	NOUN
iiclr-17757	1520	33	procedures	procedure	NOUN
iiclr-17757	1520	34	to	to	PART
iiclr-17757	1520	35	verify	verify	VERB
iiclr-17757	1520	36	that	that	SCONJ
iiclr-17757	1520	37	taxpayers	taxpayer	NOUN
iiclr-17757	1520	38	are	be	AUX
iiclr-17757	1520	39	complying	comply	VERB
iiclr-17757	1520	40	with	with	ADP
iiclr-17757	1520	41	the	the	DET
iiclr-17757	1520	42	rules	rule	NOUN
iiclr-17757	1520	43	prescribed	prescribe	VERB
iiclr-17757	1520	44	in	in	ADP
iiclr-17757	1520	45	the	the	DET
iiclr-17757	1520	46	tax	tax	NOUN
iiclr-17757	1520	47	system	system	NOUN
iiclr-17757	1520	48	)	)	PUNCT
iiclr-17757	1520	49	.	.	PUNCT
iiclr-17757	1521	1	the	the	DET
iiclr-17757	1521	2	apa	apa	PROPN
iiclr-17757	1521	3	program	program	NOUN
iiclr-17757	1521	4	in	in	ADP
iiclr-17757	1521	5	the	the	DET
iiclr-17757	1521	6	united	united	PROPN
iiclr-17757	1521	7	states	states	PROPN
iiclr-17757	1521	8	conforms	conform	VERB
iiclr-17757	1521	9	to	to	ADP
iiclr-17757	1521	10	the	the	DET
iiclr-17757	1521	11	standards	standard	NOUN
iiclr-17757	1521	12	advanced	advance	VERB
iiclr-17757	1521	13	by	by	ADP
iiclr-17757	1521	14	the	the	DET
iiclr-17757	1521	15	oecd	oecd	PROPN
iiclr-17757	1521	16	.	.	PUNCT
iiclr-17757	1522	1	like	like	ADP
iiclr-17757	1522	2	all	all	DET
iiclr-17757	1522	3	other	other	ADJ
iiclr-17757	1522	4	advance	advance	NOUN
iiclr-17757	1522	5	rulings	ruling	NOUN
iiclr-17757	1522	6	in	in	ADP
iiclr-17757	1522	7	the	the	DET
iiclr-17757	1522	8	united	united	PROPN
iiclr-17757	1522	9	states	states	PROPN
iiclr-17757	1522	10	,	,	PUNCT
iiclr-17757	1522	11	the	the	DET
iiclr-17757	1522	12	procedures	procedure	NOUN
iiclr-17757	1522	13	for	for	ADP
iiclr-17757	1522	14	obtaining	obtain	VERB
iiclr-17757	1522	15	an	an	DET
iiclr-17757	1522	16	apa	apa	PROPN
iiclr-17757	1522	17	are	be	AUX
iiclr-17757	1522	18	highly	highly	ADV
iiclr-17757	1522	19	publicized	publicize	VERB
iiclr-17757	1522	20	.	.	PUNCT
iiclr-17757	1523	1	the	the	DET
iiclr-17757	1523	2	likelihood	likelihood	NOUN
iiclr-17757	1523	3	for	for	ADP
iiclr-17757	1523	4	discrimination	discrimination	NOUN
iiclr-17757	1523	5	in	in	ADP
iiclr-17757	1523	6	administration	administration	NOUN
iiclr-17757	1523	7	of	of	ADP
iiclr-17757	1523	8	the	the	DET
iiclr-17757	1523	9	apa	apa	PROPN
iiclr-17757	1523	10	process	process	NOUN
iiclr-17757	1523	11	is	be	AUX
iiclr-17757	1523	12	mitigated29	mitigated29	NOUN
iiclr-17757	1523	13	by	by	ADP
iiclr-17757	1523	14	the	the	DET
iiclr-17757	1523	15	use	use	NOUN
iiclr-17757	1523	16	of	of	ADP
iiclr-17757	1523	17	apa	apa	PROPN
iiclr-17757	1523	18	teams	team	NOUN
iiclr-17757	1523	19	,	,	PUNCT
iiclr-17757	1523	20	competent	competent	ADJ
iiclr-17757	1523	21	authority	authority	NOUN
iiclr-17757	1523	22	provisions	provision	NOUN
iiclr-17757	1523	23	,	,	PUNCT
iiclr-17757	1523	24	and	and	CCONJ
iiclr-17757	1523	25	the	the	DET
iiclr-17757	1523	26	taxpayer	taxpayer	NOUN
iiclr-17757	1523	27	's	's	PART
iiclr-17757	1523	28	ability	ability	NOUN
iiclr-17757	1523	29	to	to	PART
iiclr-17757	1523	30	withdraw	withdraw	VERB
iiclr-17757	1523	31	apa	apa	PROPN
iiclr-17757	1523	32	requests	request	NOUN
iiclr-17757	1523	33	and	and	CCONJ
iiclr-17757	1523	34	challenge	challenge	VERB
iiclr-17757	1523	35	any	any	DET
iiclr-17757	1523	36	adverse	adverse	ADJ
iiclr-17757	1523	37	determinations	determination	NOUN
iiclr-17757	1523	38	on	on	ADP
iiclr-17757	1523	39	audit	audit	NOUN
iiclr-17757	1523	40	through	through	ADP
iiclr-17757	1523	41	the	the	DET
iiclr-17757	1523	42	independent	independent	ADJ
iiclr-17757	1523	43	judicial	judicial	ADJ
iiclr-17757	1523	44	system	system	NOUN
iiclr-17757	1523	45	.	.	PUNCT
iiclr-17757	1524	1	the	the	DET
iiclr-17757	1524	2	possibility	possibility	NOUN
iiclr-17757	1524	3	that	that	SCONJ
iiclr-17757	1524	4	an	an	DET
iiclr-17757	1524	5	apa	apa	PROPN
iiclr-17757	1524	6	will	will	AUX
iiclr-17757	1524	7	be	be	AUX
iiclr-17757	1524	8	granted	grant	VERB
iiclr-17757	1524	9	on	on	ADP
iiclr-17757	1524	10	fictitious	fictitious	ADJ
iiclr-17757	1524	11	transactions	transaction	NOUN
iiclr-17757	1524	12	is	be	AUX
iiclr-17757	1524	13	greatly	greatly	ADV
iiclr-17757	1524	14	reduced	reduce	VERB
iiclr-17757	1524	15	because	because	SCONJ
iiclr-17757	1524	16	of	of	ADP
iiclr-17757	1524	17	the	the	DET
iiclr-17757	1524	18	substantial	substantial	ADJ
iiclr-17757	1524	19	documentation	documentation	NOUN
iiclr-17757	1524	20	required	require	VERB
iiclr-17757	1524	21	,	,	PUNCT
iiclr-17757	1524	22	as	as	ADV
iiclr-17757	1524	23	well	well	ADV
iiclr-17757	1524	24	as	as	ADP
iiclr-17757	1524	25	the	the	DET
iiclr-17757	1524	26	cost	cost	NOUN
iiclr-17757	1524	27	of	of	ADP
iiclr-17757	1524	28	seeking	seek	VERB
iiclr-17757	1524	29	an	an	DET
iiclr-17757	1524	30	apa	apa	PROPN
iiclr-17757	1524	31	.	.	PUNCT
iiclr-17757	1525	1	also	also	ADV
iiclr-17757	1525	2	like	like	ADP
iiclr-17757	1525	3	other	other	ADJ
iiclr-17757	1525	4	rulings	ruling	NOUN
iiclr-17757	1525	5	,	,	PUNCT
iiclr-17757	1525	6	threats	threat	NOUN
iiclr-17757	1525	7	that	that	SCONJ
iiclr-17757	1525	8	the	the	DET
iiclr-17757	1525	9	irs	irs	PROPN
iiclr-17757	1525	10	will	will	AUX
iiclr-17757	1525	11	not	not	PART
iiclr-17757	1525	12	adhere	adhere	VERB
iiclr-17757	1525	13	to	to	ADP
iiclr-17757	1525	14	the	the	DET
iiclr-17757	1525	15	policies	policy	NOUN
iiclr-17757	1525	16	announced	announce	VERB
iiclr-17757	1525	17	are	be	AUX
iiclr-17757	1525	18	slight	slight	ADJ
iiclr-17757	1525	19	,	,	PUNCT
iiclr-17757	1525	20	given	give	VERB
iiclr-17757	1525	21	the	the	DET
iiclr-17757	1525	22	administrative	administrative	ADJ
iiclr-17757	1525	23	checks	check	NOUN
iiclr-17757	1525	24	on	on	ADP
iiclr-17757	1525	25	agencies	agency	NOUN
iiclr-17757	1525	26	of	of	ADP
iiclr-17757	1525	27	government	government	NOUN
iiclr-17757	1525	28	.	.	PUNCT
iiclr-17757	1526	1	286	286	NUM
iiclr-17757	1526	2	.	.	PUNCT
iiclr-17757	1527	1	although	although	SCONJ
iiclr-17757	1527	2	outside	outside	ADP
iiclr-17757	1527	3	the	the	DET
iiclr-17757	1527	4	scope	scope	NOUN
iiclr-17757	1527	5	of	of	ADP
iiclr-17757	1527	6	this	this	DET
iiclr-17757	1527	7	paper	paper	NOUN
iiclr-17757	1527	8	,	,	PUNCT
iiclr-17757	1527	9	the	the	DET
iiclr-17757	1527	10	oecd	oecd	PROPN
iiclr-17757	1527	11	2000	2000	NUM
iiclr-17757	1527	12	report	report	NOUN
iiclr-17757	1527	13	classified	classify	VERB
iiclr-17757	1527	14	the	the	DET
iiclr-17757	1527	15	u.s	u.s	PROPN
iiclr-17757	1527	16	.	.	PROPN
iiclr-17757	1527	17	virgin	virgin	PROPN
iiclr-17757	1527	18	islands	islands	PROPN
iiclr-17757	1527	19	,	,	PUNCT
iiclr-17757	1527	20	an	an	DET
iiclr-17757	1527	21	external	external	ADJ
iiclr-17757	1527	22	territory	territory	NOUN
iiclr-17757	1527	23	of	of	ADP
iiclr-17757	1527	24	the	the	DET
iiclr-17757	1527	25	united	united	PROPN
iiclr-17757	1527	26	states	states	PROPN
iiclr-17757	1527	27	,	,	PUNCT
iiclr-17757	1527	28	as	as	ADP
iiclr-17757	1527	29	a	a	DET
iiclr-17757	1527	30	tax	tax	NOUN
iiclr-17757	1527	31	haven	haven	NOUN
iiclr-17757	1527	32	and	and	CCONJ
iiclr-17757	1527	33	the	the	DET
iiclr-17757	1527	34	united	united	PROPN
iiclr-17757	1527	35	states	states	PROPN
iiclr-17757	1527	36	treatment	treatment	NOUN
iiclr-17757	1527	37	of	of	ADP
iiclr-17757	1527	38	foreign	foreign	ADJ
iiclr-17757	1527	39	sales	sale	NOUN
iiclr-17757	1527	40	corporations	corporation	NOUN
iiclr-17757	1527	41	(	(	PUNCT
iiclr-17757	1527	42	fscs	fsc	NOUN
iiclr-17757	1527	43	)	)	PUNCT
iiclr-17757	1527	44	as	as	ADP
iiclr-17757	1527	45	a	a	DET
iiclr-17757	1527	46	"	"	PUNCT
iiclr-17757	1527	47	preferential	preferential	ADJ
iiclr-17757	1527	48	tax	tax	NOUN
iiclr-17757	1527	49	regime	regime	NOUN
iiclr-17757	1527	50	that	that	PRON
iiclr-17757	1527	51	is	be	AUX
iiclr-17757	1527	52	potentially	potentially	ADV
iiclr-17757	1527	53	harmful	harmful	ADJ
iiclr-17757	1527	54	.	.	PUNCT
iiclr-17757	1527	55	"	"	PUNCT
iiclr-17757	1528	1	see	see	VERB
iiclr-17757	1528	2	organisation	organisation	NOUN
iiclr-17757	1528	3	for	for	ADP
iiclr-17757	1528	4	economic	economic	ADJ
iiclr-17757	1528	5	co	co	NOUN
iiclr-17757	1528	6	-	-	NOUN
iiclr-17757	1528	7	operation	operation	NOUN
iiclr-17757	1528	8	and	and	CCONJ
iiclr-17757	1528	9	development	development	NOUN
iiclr-17757	1528	10	,	,	PUNCT
iiclr-17757	1528	11	towards	towards	ADP
iiclr-17757	1528	12	global	global	ADJ
iiclr-17757	1528	13	tax	tax	NOUN
iiclr-17757	1528	14	co	co	NOUN
iiclr-17757	1528	15	-	-	NOUN
iiclr-17757	1528	16	operation	operation	NOUN
iiclr-17757	1528	17	report	report	NOUN
iiclr-17757	1528	18	to	to	ADP
iiclr-17757	1528	19	the	the	DET
iiclr-17757	1528	20	2000	2000	NUM
iiclr-17757	1528	21	ministerial	ministerial	ADJ
iiclr-17757	1528	22	council	council	NOUN
iiclr-17757	1528	23	meeting	meeting	NOUN
iiclr-17757	1528	24	and	and	CCONJ
iiclr-17757	1528	25	recommendations	recommendation	NOUN
iiclr-17757	1528	26	by	by	ADP
iiclr-17757	1528	27	the	the	DET
iiclr-17757	1528	28	committee	committee	NOUN
iiclr-17757	1528	29	on	on	ADP
iiclr-17757	1528	30	fiscal	fiscal	ADJ
iiclr-17757	1528	31	affairs	affair	NOUN
iiclr-17757	1528	32	-	-	PUNCT
iiclr-17757	1528	33	progress	progress	NOUN
iiclr-17757	1528	34	in	in	ADP
iiclr-17757	1528	35	identifying	identify	VERB
iiclr-17757	1528	36	and	and	CCONJ
iiclr-17757	1528	37	eliminating	eliminate	VERB
iiclr-17757	1528	38	harmful	harmful	ADJ
iiclr-17757	1528	39	tax	tax	NOUN
iiclr-17757	1528	40	practices	practice	NOUN
iiclr-17757	1528	41	14	14	NUM
iiclr-17757	1528	42	(	(	PUNCT
iiclr-17757	1528	43	foreign	foreign	ADJ
iiclr-17757	1528	44	sales	sale	NOUN
iiclr-17757	1528	45	corporation	corporation	NOUN
iiclr-17757	1528	46	)	)	PUNCT
iiclr-17757	1528	47	,	,	PUNCT
iiclr-17757	1528	48	17	17	NUM
iiclr-17757	1528	49	(	(	PUNCT
iiclr-17757	1528	50	u.s	u.s	PROPN
iiclr-17757	1528	51	.	.	PROPN
iiclr-17757	1528	52	virgin	virgin	PROPN
iiclr-17757	1528	53	islands	islands	PROPN
iiclr-17757	1528	54	)	)	PUNCT
iiclr-17757	1528	55	,	,	PUNCT
iiclr-17757	1528	56	available	available	ADJ
iiclr-17757	1528	57	at	at	ADP
iiclr-17757	1528	58	http://www.oecd.org/pdf/	http://www.oecd.org/pdf/	NOUN
iiclr-17757	1528	59	m000014130.pdf	m000014130.pdf	PROPN
iiclr-17757	1528	60	(	(	PUNCT
iiclr-17757	1528	61	last	last	ADJ
iiclr-17757	1528	62	visited	visit	VERB
iiclr-17757	1528	63	feb	feb	PROPN
iiclr-17757	1528	64	.	.	PROPN
iiclr-17757	1528	65	14	14	NUM
iiclr-17757	1528	66	,	,	PUNCT
iiclr-17757	1528	67	2002	2002	NUM
iiclr-17757	1528	68	)	)	PUNCT
iiclr-17757	1529	1	[	[	X
iiclr-17757	1529	2	hereinafter	hereinafter	NOUN
iiclr-17757	1529	3	oecd	oecd	PROPN
iiclr-17757	1529	4	2000	2000	NUM
iiclr-17757	1529	5	report	report	NOUN
iiclr-17757	1529	6	]	]	PUNCT
iiclr-17757	1529	7	.	.	PUNCT
iiclr-17757	1530	1	287	287	NUM
iiclr-17757	1530	2	.	.	PUNCT
iiclr-17757	1531	1	see	see	VERB
iiclr-17757	1531	2	supra	supra	ADJ
iiclr-17757	1531	3	text	text	NOUN
iiclr-17757	1531	4	following	follow	VERB
iiclr-17757	1531	5	note	note	NOUN
iiclr-17757	1531	6	264	264	NUM
iiclr-17757	1531	7	.	.	PUNCT
iiclr-17757	1532	1	288	288	NUM
iiclr-17757	1532	2	.	.	PUNCT
iiclr-17757	1533	1	another	another	DET
iiclr-17757	1533	2	factor	factor	NOUN
iiclr-17757	1533	3	considered	consider	VERB
iiclr-17757	1533	4	when	when	SCONJ
iiclr-17757	1533	5	classifying	classify	VERB
iiclr-17757	1533	6	a	a	DET
iiclr-17757	1533	7	jurisdiction	jurisdiction	NOUN
iiclr-17757	1533	8	as	as	ADP
iiclr-17757	1533	9	engaging	engage	VERB
iiclr-17757	1533	10	in	in	ADP
iiclr-17757	1533	11	harmful	harmful	ADJ
iiclr-17757	1533	12	tax	tax	NOUN
iiclr-17757	1533	13	practices-4the	practices-4the	DET
iiclr-17757	1533	14	extent	extent	NOUN
iiclr-17757	1533	15	to	to	PART
iiclr-17757	1533	16	which	which	PRON
iiclr-17757	1533	17	resident	resident	NOUN
iiclr-17757	1533	18	countries	country	NOUN
iiclr-17757	1533	19	have	have	VERB
iiclr-17757	1533	20	access	access	NOUN
iiclr-17757	1533	21	to	to	ADP
iiclr-17757	1533	22	information	information	NOUN
iiclr-17757	1533	23	about	about	ADP
iiclr-17757	1533	24	taxpayers	taxpayer	NOUN
iiclr-17757	1533	25	benefiting	benefit	VERB
iiclr-17757	1533	26	from	from	ADP
iiclr-17757	1533	27	the	the	DET
iiclr-17757	1533	28	potentially	potentially	ADV
iiclr-17757	1533	29	preferential	preferential	ADJ
iiclr-17757	1533	30	tax	tax	NOUN
iiclr-17757	1533	31	regime	regime	NOUN
iiclr-17757	1533	32	-	-	PUNCT
iiclr-17757	1533	33	is	be	AUX
iiclr-17757	1533	34	considered	consider	VERB
iiclr-17757	1533	35	in	in	ADP
iiclr-17757	1533	36	the	the	DET
iiclr-17757	1533	37	context	context	NOUN
iiclr-17757	1533	38	of	of	ADP
iiclr-17757	1533	39	transparency	transparency	NOUN
iiclr-17757	1533	40	only	only	ADV
iiclr-17757	1533	41	.	.	PUNCT
iiclr-17757	1534	1	289	289	X
iiclr-17757	1534	2	.	.	PUNCT
iiclr-17757	1534	3	see	see	VERB
iiclr-17757	1534	4	oecd	oecd	PROPN
iiclr-17757	1534	5	's	's	PART
iiclr-17757	1534	6	1995	1995	NUM
iiclr-17757	1534	7	guidelines	guideline	NOUN
iiclr-17757	1534	8	on	on	ADP
iiclr-17757	1534	9	transfer	transfer	NOUN
iiclr-17757	1534	10	pricing	pricing	NOUN
iiclr-17757	1534	11	(	(	PUNCT
iiclr-17757	1534	12	oecd	oecd	PROPN
iiclr-17757	1534	13	1995	1995	NUM
iiclr-17757	1534	14	guidelines	guideline	NOUN
iiclr-17757	1534	15	)	)	PUNCT
iiclr-17757	1534	16	.	.	PUNCT
iiclr-17757	1535	1	although	although	SCONJ
iiclr-17757	1535	2	applying	apply	VERB
iiclr-17757	1535	3	specifically	specifically	ADV
iiclr-17757	1535	4	to	to	ADP
iiclr-17757	1535	5	apas	apas	NOUN
iiclr-17757	1535	6	and	and	CCONJ
iiclr-17757	1535	7	not	not	PART
iiclr-17757	1535	8	advance	advance	VERB
iiclr-17757	1535	9	rulings	ruling	NOUN
iiclr-17757	1535	10	in	in	ADP
iiclr-17757	1535	11	general	general	ADJ
iiclr-17757	1535	12	,	,	PUNCT
iiclr-17757	1535	13	the	the	DET
iiclr-17757	1535	14	oecd	oecd	PROPN
iiclr-17757	1535	15	recommends	recommend	VERB
iiclr-17757	1535	16	that	that	SCONJ
iiclr-17757	1535	17	countries	country	NOUN
iiclr-17757	1535	18	subscribe	subscribe	VERB
iiclr-17757	1535	19	to	to	ADP
iiclr-17757	1535	20	the	the	DET
iiclr-17757	1535	21	"	"	PUNCT
iiclr-17757	1535	22	arm	arm	NOUN
iiclr-17757	1535	23	's	's	PART
iiclr-17757	1535	24	length	length	NOUN
iiclr-17757	1535	25	"	"	PUNCT
iiclr-17757	1535	26	standard	standard	NOUN
iiclr-17757	1535	27	when	when	SCONJ
iiclr-17757	1535	28	determining	determine	VERB
iiclr-17757	1535	29	pricing	pricing	NOUN
iiclr-17757	1535	30	of	of	ADP
iiclr-17757	1535	31	inter	inter	ADJ
iiclr-17757	1535	32	-	-	ADJ
iiclr-17757	1535	33	company	company	ADJ
iiclr-17757	1535	34	transfers	transfer	NOUN
iiclr-17757	1535	35	.	.	PUNCT
iiclr-17757	1536	1	see	see	VERB
iiclr-17757	1536	2	i	i	PRON
iiclr-17757	1536	3	d.	d.	PROPN
iiclr-17757	1536	4	consistent	consistent	ADJ
iiclr-17757	1536	5	with	with	ADP
iiclr-17757	1536	6	this	this	DET
iiclr-17757	1536	7	recommendation	recommendation	NOUN
iiclr-17757	1536	8	,	,	PUNCT
iiclr-17757	1536	9	the	the	DET
iiclr-17757	1536	10	apa	apa	PROPN
iiclr-17757	1536	11	program	program	NOUN
iiclr-17757	1536	12	in	in	ADP
iiclr-17757	1536	13	the	the	DET
iiclr-17757	1536	14	united	united	PROPN
iiclr-17757	1536	15	states	states	PROPN
iiclr-17757	1536	16	uses	use	VERB
iiclr-17757	1536	17	the	the	DET
iiclr-17757	1536	18	arm	arm	NOUN
iiclr-17757	1536	19	's	's	PART
iiclr-17757	1536	20	length	length	NOUN
iiclr-17757	1536	21	standard	standard	NOUN
iiclr-17757	1536	22	as	as	ADP
iiclr-17757	1536	23	its	its	PRON
iiclr-17757	1536	24	initial	initial	ADJ
iiclr-17757	1536	25	starting	starting	NOUN
iiclr-17757	1536	26	point	point	NOUN
iiclr-17757	1536	27	when	when	SCONJ
iiclr-17757	1536	28	making	make	VERB
iiclr-17757	1536	29	pricing	pricing	NOUN
iiclr-17757	1536	30	agreements	agreement	NOUN
iiclr-17757	1536	31	.	.	PUNCT
iiclr-17757	1537	1	see	see	VERB
iiclr-17757	1537	2	i	i	PRON
iiclr-17757	1537	3	d.	d.	PROPN
iiclr-17757	1538	1	[	[	X
iiclr-17757	1538	2	vol	vol	NOUN
iiclr-17757	1538	3	.	.	PUNCT
iiclr-17757	1539	1	13:1	13:1	NUM
iiclr-17757	1539	2	all	all	PRON
iiclr-17757	1539	3	's	be	AUX
iiclr-17757	1539	4	fair	fair	ADJ
iiclr-17757	1539	5	in	in	ADP
iiclr-17757	1539	6	love	love	NOUN
iiclr-17757	1539	7	,	,	PUNCT
iiclr-17757	1539	8	war	war	NOUN
iiclr-17757	1539	9	,	,	PUNCT
iiclr-17757	1539	10	and	and	CCONJ
iiclr-17757	1539	11	taxes	taxis	NOUN
iiclr-17757	1539	12	v.	v.	ADP
iiclr-17757	1539	13	conclusion	conclusion	NOUN
iiclr-17757	1539	14	the	the	DET
iiclr-17757	1539	15	ec	ec	PROPN
iiclr-17757	1539	16	and	and	CCONJ
iiclr-17757	1539	17	the	the	DET
iiclr-17757	1539	18	oecd	oecd	NOUN
iiclr-17757	1539	19	are	be	AUX
iiclr-17757	1539	20	committed	commit	VERB
iiclr-17757	1539	21	to	to	ADP
iiclr-17757	1539	22	promoting	promote	VERB
iiclr-17757	1539	23	fair	fair	ADJ
iiclr-17757	1539	24	tax	tax	NOUN
iiclr-17757	1539	25	competition.2	competition.2	NOUN
iiclr-17757	1539	26	"	"	PUNCT
iiclr-17757	1539	27	'	'	PUNCT
iiclr-17757	1539	28	the	the	DET
iiclr-17757	1539	29	tax	tax	NOUN
iiclr-17757	1539	30	ruling	ruling	NOUN
iiclr-17757	1539	31	practice	practice	NOUN
iiclr-17757	1539	32	in	in	ADP
iiclr-17757	1539	33	the	the	DET
iiclr-17757	1539	34	united	united	PROPN
iiclr-17757	1539	35	states	states	PROPN
iiclr-17757	1539	36	is	be	AUX
iiclr-17757	1539	37	consistent	consistent	ADJ
iiclr-17757	1539	38	with	with	ADP
iiclr-17757	1539	39	this	this	DET
iiclr-17757	1539	40	goal	goal	NOUN
iiclr-17757	1539	41	,	,	PUNCT
iiclr-17757	1539	42	as	as	SCONJ
iiclr-17757	1539	43	is	be	AUX
iiclr-17757	1539	44	apparent	apparent	ADJ
iiclr-17757	1539	45	when	when	SCONJ
iiclr-17757	1539	46	analyzing	analyze	VERB
iiclr-17757	1539	47	the	the	DET
iiclr-17757	1539	48	system	system	NOUN
iiclr-17757	1539	49	in	in	ADP
iiclr-17757	1539	50	the	the	DET
iiclr-17757	1539	51	united	united	PROPN
iiclr-17757	1539	52	states	states	PROPN
iiclr-17757	1539	53	with	with	ADP
iiclr-17757	1539	54	the	the	DET
iiclr-17757	1539	55	ec	ec	PROPN
iiclr-17757	1539	56	and	and	CCONJ
iiclr-17757	1539	57	oecd	oecd	PROPN
iiclr-17757	1539	58	criteria	criterion	NOUN
iiclr-17757	1539	59	enunciated	enunciate	VERB
iiclr-17757	1539	60	in	in	ADP
iiclr-17757	1539	61	the	the	DET
iiclr-17757	1539	62	ec	ec	PROPN
iiclr-17757	1539	63	treaty	treaty	NOUN
iiclr-17757	1539	64	,	,	PUNCT
iiclr-17757	1539	65	the	the	DET
iiclr-17757	1539	66	ec	ec	PROPN
iiclr-17757	1539	67	code	code	NOUN
iiclr-17757	1539	68	of	of	ADP
iiclr-17757	1539	69	conduct	conduct	NOUN
iiclr-17757	1539	70	,	,	PUNCT
iiclr-17757	1539	71	and	and	CCONJ
iiclr-17757	1539	72	the	the	DET
iiclr-17757	1539	73	oecd	oecd	PROPN
iiclr-17757	1539	74	tax	tax	NOUN
iiclr-17757	1539	75	competition	competition	NOUN
iiclr-17757	1539	76	report	report	NOUN
iiclr-17757	1539	77	.	.	PUNCT
iiclr-17757	1540	1	the	the	DET
iiclr-17757	1540	2	ec	ec	PROPN
iiclr-17757	1540	3	code	code	PROPN
iiclr-17757	1540	4	and	and	CCONJ
iiclr-17757	1540	5	the	the	DET
iiclr-17757	1540	6	oecd	oecd	PROPN
iiclr-17757	1540	7	recognize	recognize	VERB
iiclr-17757	1540	8	and	and	CCONJ
iiclr-17757	1540	9	are	be	AUX
iiclr-17757	1540	10	committed	commit	VERB
iiclr-17757	1540	11	to	to	ADP
iiclr-17757	1540	12	ending	end	VERB
iiclr-17757	1540	13	harmful	harmful	ADJ
iiclr-17757	1540	14	tax	tax	NOUN
iiclr-17757	1540	15	regimes.29	regimes.29	NOUN
iiclr-17757	1540	16	'	'	PART
iiclr-17757	1540	17	a	a	DET
iiclr-17757	1540	18	regime	regime	NOUN
iiclr-17757	1540	19	is	be	AUX
iiclr-17757	1540	20	determined	determine	VERB
iiclr-17757	1540	21	harmful	harmful	ADJ
iiclr-17757	1540	22	by	by	ADP
iiclr-17757	1540	23	reviewing	review	VERB
iiclr-17757	1540	24	whether	whether	SCONJ
iiclr-17757	1540	25	residents	resident	NOUN
iiclr-17757	1540	26	and	and	CCONJ
iiclr-17757	1540	27	similarly	similarly	ADV
iiclr-17757	1540	28	situated	situate	VERB
iiclr-17757	1540	29	non	non	NOUN
iiclr-17757	1540	30	-	-	NOUN
iiclr-17757	1540	31	residents	resident	NOUN
iiclr-17757	1540	32	are	be	AUX
iiclr-17757	1540	33	treated	treat	VERB
iiclr-17757	1540	34	equally	equally	ADV
iiclr-17757	1540	35	,	,	PUNCT
iiclr-17757	1540	36	whether	whether	SCONJ
iiclr-17757	1540	37	information	information	NOUN
iiclr-17757	1540	38	is	be	AUX
iiclr-17757	1540	39	available	available	ADJ
iiclr-17757	1540	40	,	,	PUNCT
iiclr-17757	1540	41	whether	whether	SCONJ
iiclr-17757	1540	42	favorable	favorable	ADJ
iiclr-17757	1540	43	rulings	ruling	NOUN
iiclr-17757	1540	44	are	be	AUX
iiclr-17757	1540	45	issued	issue	VERB
iiclr-17757	1540	46	when	when	SCONJ
iiclr-17757	1540	47	transactions	transaction	NOUN
iiclr-17757	1540	48	lack	lack	VERB
iiclr-17757	1540	49	economic	economic	ADJ
iiclr-17757	1540	50	substance	substance	NOUN
iiclr-17757	1540	51	,	,	PUNCT
iiclr-17757	1540	52	whether	whether	SCONJ
iiclr-17757	1540	53	transfer	transfer	NOUN
iiclr-17757	1540	54	pricing	pricing	NOUN
iiclr-17757	1540	55	rules	rule	NOUN
iiclr-17757	1540	56	comply	comply	VERB
iiclr-17757	1540	57	with	with	ADP
iiclr-17757	1540	58	oecd	oecd	PROPN
iiclr-17757	1540	59	standards	standard	NOUN
iiclr-17757	1540	60	,	,	PUNCT
iiclr-17757	1540	61	and	and	CCONJ
iiclr-17757	1540	62	whether	whether	SCONJ
iiclr-17757	1540	63	tax	tax	NOUN
iiclr-17757	1540	64	measures	measure	NOUN
iiclr-17757	1540	65	are	be	AUX
iiclr-17757	1540	66	transparent.292	transparent.292	NOUN
iiclr-17757	1540	67	if	if	SCONJ
iiclr-17757	1540	68	these	these	DET
iiclr-17757	1540	69	criteria	criterion	NOUN
iiclr-17757	1540	70	are	be	AUX
iiclr-17757	1540	71	satisfied	satisfied	ADJ
iiclr-17757	1540	72	,	,	PUNCT
iiclr-17757	1540	73	then	then	ADV
iiclr-17757	1540	74	a	a	DET
iiclr-17757	1540	75	regime	regime	NOUN
iiclr-17757	1540	76	does	do	AUX
iiclr-17757	1540	77	not	not	PART
iiclr-17757	1540	78	promote	promote	VERB
iiclr-17757	1540	79	harmful	harmful	ADJ
iiclr-17757	1540	80	tax	tax	NOUN
iiclr-17757	1540	81	competition	competition	NOUN
iiclr-17757	1540	82	under	under	ADP
iiclr-17757	1540	83	the	the	DET
iiclr-17757	1540	84	ec	ec	PROPN
iiclr-17757	1540	85	and	and	CCONJ
iiclr-17757	1540	86	oecd	oecd	PROPN
iiclr-17757	1540	87	models	model	NOUN
iiclr-17757	1540	88	.	.	PUNCT
iiclr-17757	1541	1	although	although	SCONJ
iiclr-17757	1541	2	all	all	DET
iiclr-17757	1541	3	factors	factor	NOUN
iiclr-17757	1541	4	are	be	AUX
iiclr-17757	1541	5	important	important	ADJ
iiclr-17757	1541	6	,	,	PUNCT
iiclr-17757	1541	7	transparency	transparency	NOUN
iiclr-17757	1541	8	is	be	AUX
iiclr-17757	1541	9	most	most	ADV
iiclr-17757	1541	10	relevant	relevant	ADJ
iiclr-17757	1541	11	to	to	ADP
iiclr-17757	1541	12	tax	tax	NOUN
iiclr-17757	1541	13	rulings	ruling	NOUN
iiclr-17757	1541	14	.	.	PUNCT
iiclr-17757	1542	1	to	to	PART
iiclr-17757	1542	2	be	be	AUX
iiclr-17757	1542	3	transparent	transparent	ADJ
iiclr-17757	1542	4	,	,	PUNCT
iiclr-17757	1542	5	procedures	procedure	NOUN
iiclr-17757	1542	6	to	to	PART
iiclr-17757	1542	7	obtain	obtain	VERB
iiclr-17757	1542	8	rulings	ruling	NOUN
iiclr-17757	1542	9	should	should	AUX
iiclr-17757	1542	10	be	be	AUX
iiclr-17757	1542	11	clearly	clearly	ADV
iiclr-17757	1542	12	announced	announce	VERB
iiclr-17757	1542	13	,	,	PUNCT
iiclr-17757	1542	14	details	detail	NOUN
iiclr-17757	1542	15	of	of	ADP
iiclr-17757	1542	16	the	the	DET
iiclr-17757	1542	17	tax	tax	NOUN
iiclr-17757	1542	18	regime	regime	NOUN
iiclr-17757	1542	19	should	should	AUX
iiclr-17757	1542	20	be	be	AUX
iiclr-17757	1542	21	available	available	ADJ
iiclr-17757	1542	22	to	to	ADP
iiclr-17757	1542	23	tax	tax	NOUN
iiclr-17757	1542	24	authorities	authority	NOUN
iiclr-17757	1542	25	of	of	ADP
iiclr-17757	1542	26	other	other	ADJ
iiclr-17757	1542	27	countries	country	NOUN
iiclr-17757	1542	28	,	,	PUNCT
iiclr-17757	1542	29	favorable	favorable	ADJ
iiclr-17757	1542	30	rulings	ruling	NOUN
iiclr-17757	1542	31	should	should	AUX
iiclr-17757	1542	32	be	be	AUX
iiclr-17757	1542	33	equally	equally	ADV
iiclr-17757	1542	34	applicable	applicable	ADJ
iiclr-17757	1542	35	to	to	ADP
iiclr-17757	1542	36	all	all	DET
iiclr-17757	1542	37	similarly	similarly	ADV
iiclr-17757	1542	38	situated	situated	ADJ
iiclr-17757	1542	39	taxpayers	taxpayer	NOUN
iiclr-17757	1542	40	,	,	PUNCT
iiclr-17757	1542	41	audit	audit	NOUN
iiclr-17757	1542	42	procedures	procedure	NOUN
iiclr-17757	1542	43	should	should	AUX
iiclr-17757	1542	44	be	be	AUX
iiclr-17757	1542	45	utilized	utilize	VERB
iiclr-17757	1542	46	,	,	PUNCT
iiclr-17757	1542	47	and	and	CCONJ
iiclr-17757	1542	48	remedies	remedy	NOUN
iiclr-17757	1542	49	against	against	ADP
iiclr-17757	1542	50	authorities	authority	NOUN
iiclr-17757	1542	51	should	should	AUX
iiclr-17757	1542	52	be	be	AUX
iiclr-17757	1542	53	afforded.293	afforded.293	PROPN
iiclr-17757	1542	54	the	the	DET
iiclr-17757	1542	55	united	united	PROPN
iiclr-17757	1542	56	states	states	PROPN
iiclr-17757	1542	57	ruling	ruling	NOUN
iiclr-17757	1542	58	practice	practice	NOUN
iiclr-17757	1542	59	is	be	AUX
iiclr-17757	1542	60	largely	largely	ADV
iiclr-17757	1542	61	consistent	consistent	ADJ
iiclr-17757	1542	62	with	with	ADP
iiclr-17757	1542	63	ec	ec	PROPN
iiclr-17757	1542	64	and	and	CCONJ
iiclr-17757	1542	65	oecd	oecd	PROPN
iiclr-17757	1542	66	goals	goal	NOUN
iiclr-17757	1542	67	for	for	ADP
iiclr-17757	1542	68	ending	end	VERB
iiclr-17757	1542	69	harmful	harmful	ADJ
iiclr-17757	1542	70	tax	tax	NOUN
iiclr-17757	1542	71	practices	practice	NOUN
iiclr-17757	1542	72	.	.	PUNCT
iiclr-17757	1543	1	the	the	DET
iiclr-17757	1543	2	ruling	rule	VERB
iiclr-17757	1543	3	program	program	NOUN
iiclr-17757	1543	4	is	be	AUX
iiclr-17757	1543	5	designed	design	VERB
iiclr-17757	1543	6	so	so	SCONJ
iiclr-17757	1543	7	that	that	SCONJ
iiclr-17757	1543	8	formal	formal	ADJ
iiclr-17757	1543	9	,	,	PUNCT
iiclr-17757	1543	10	generally	generally	ADV
iiclr-17757	1543	11	applicable	applicable	ADJ
iiclr-17757	1543	12	rulings	ruling	NOUN
iiclr-17757	1543	13	are	be	AUX
iiclr-17757	1543	14	applied	apply	VERB
iiclr-17757	1543	15	equally	equally	ADV
iiclr-17757	1543	16	to	to	ADP
iiclr-17757	1543	17	similarly	similarly	ADV
iiclr-17757	1543	18	situated	situated	ADJ
iiclr-17757	1543	19	taxpayers	taxpayer	NOUN
iiclr-17757	1543	20	.	.	PUNCT
iiclr-17757	1544	1	if	if	SCONJ
iiclr-17757	1544	2	they	they	PRON
iiclr-17757	1544	3	are	be	AUX
iiclr-17757	1544	4	not	not	PART
iiclr-17757	1544	5	,	,	PUNCT
iiclr-17757	1544	6	then	then	ADV
iiclr-17757	1544	7	procedural	procedural	ADJ
iiclr-17757	1544	8	safeguards	safeguard	NOUN
iiclr-17757	1544	9	exist	exist	VERB
iiclr-17757	1544	10	,	,	PUNCT
iiclr-17757	1544	11	such	such	ADJ
iiclr-17757	1544	12	as	as	ADP
iiclr-17757	1544	13	administrative	administrative	ADJ
iiclr-17757	1544	14	and	and	CCONJ
iiclr-17757	1544	15	judicial	judicial	ADJ
iiclr-17757	1544	16	appeals	appeal	NOUN
iiclr-17757	1544	17	so	so	SCONJ
iiclr-17757	1544	18	that	that	SCONJ
iiclr-17757	1544	19	aberrations	aberration	NOUN
iiclr-17757	1544	20	may	may	AUX
iiclr-17757	1544	21	be	be	AUX
iiclr-17757	1544	22	challenged	challenge	VERB
iiclr-17757	1544	23	.	.	PUNCT
iiclr-17757	1545	1	extensive	extensive	ADJ
iiclr-17757	1545	2	notice	notice	NOUN
iiclr-17757	1545	3	and	and	CCONJ
iiclr-17757	1545	4	comment	comment	NOUN
iiclr-17757	1545	5	procedures	procedure	NOUN
iiclr-17757	1545	6	are	be	AUX
iiclr-17757	1545	7	used	use	VERB
iiclr-17757	1545	8	prior	prior	ADV
iiclr-17757	1545	9	to	to	ADP
iiclr-17757	1545	10	implementing	implement	VERB
iiclr-17757	1545	11	generally	generally	ADV
iiclr-17757	1545	12	applicable	applicable	ADJ
iiclr-17757	1545	13	regulations	regulation	NOUN
iiclr-17757	1545	14	.	.	PUNCT
iiclr-17757	1546	1	when	when	SCONJ
iiclr-17757	1546	2	interpreting	interpret	VERB
iiclr-17757	1546	3	general	general	ADJ
iiclr-17757	1546	4	rules	rule	NOUN
iiclr-17757	1546	5	not	not	PART
iiclr-17757	1546	6	made	make	VERB
iiclr-17757	1546	7	pursuant	pursuant	ADJ
iiclr-17757	1546	8	to	to	ADP
iiclr-17757	1546	9	these	these	DET
iiclr-17757	1546	10	procedures	procedure	NOUN
iiclr-17757	1546	11	,	,	PUNCT
iiclr-17757	1546	12	these	these	DET
iiclr-17757	1546	13	rules	rule	NOUN
iiclr-17757	1546	14	are	be	AUX
iiclr-17757	1546	15	given	give	VERB
iiclr-17757	1546	16	less	less	ADJ
iiclr-17757	1546	17	deference	deference	NOUN
iiclr-17757	1546	18	by	by	ADP
iiclr-17757	1546	19	the	the	DET
iiclr-17757	1546	20	courts	court	NOUN
iiclr-17757	1546	21	.	.	PUNCT
iiclr-17757	1547	1	although	although	SCONJ
iiclr-17757	1547	2	the	the	DET
iiclr-17757	1547	3	irs	irs	PROPN
iiclr-17757	1547	4	may	may	AUX
iiclr-17757	1547	5	retroactively	retroactively	ADV
iiclr-17757	1547	6	modify	modify	VERB
iiclr-17757	1547	7	or	or	CCONJ
iiclr-17757	1547	8	revoke	revoke	VERB
iiclr-17757	1547	9	these	these	PRON
iiclr-17757	1547	10	rulespotentially	rulespotentially	ADV
iiclr-17757	1547	11	allowing	allow	VERB
iiclr-17757	1547	12	unfairness	unfairness	NOUN
iiclr-17757	1547	13	-	-	PUNCT
iiclr-17757	1547	14	this	this	DET
iiclr-17757	1547	15	potential	potential	NOUN
iiclr-17757	1547	16	is	be	AUX
iiclr-17757	1547	17	tempered	temper	VERB
iiclr-17757	1547	18	by	by	ADP
iiclr-17757	1547	19	the	the	DET
iiclr-17757	1547	20	infrequency	infrequency	NOUN
iiclr-17757	1547	21	of	of	ADP
iiclr-17757	1547	22	retroactive	retroactive	ADJ
iiclr-17757	1547	23	application	application	NOUN
iiclr-17757	1547	24	.	.	PUNCT
iiclr-17757	1548	1	formal	formal	ADJ
iiclr-17757	1548	2	,	,	PUNCT
iiclr-17757	1548	3	tailor	tailor	NOUN
iiclr-17757	1548	4	-	-	PUNCT
iiclr-17757	1548	5	made	make	VERB
iiclr-17757	1548	6	rulings	ruling	NOUN
iiclr-17757	1548	7	also	also	ADV
iiclr-17757	1548	8	comply	comply	VERB
iiclr-17757	1548	9	with	with	ADP
iiclr-17757	1548	10	ec	ec	PROPN
iiclr-17757	1548	11	and	and	CCONJ
iiclr-17757	1548	12	oecd	oecd	PROPN
iiclr-17757	1548	13	objectives	objective	NOUN
iiclr-17757	1548	14	.	.	PUNCT
iiclr-17757	1549	1	ruling	rule	VERB
iiclr-17757	1549	2	determinations	determination	NOUN
iiclr-17757	1549	3	are	be	AUX
iiclr-17757	1549	4	based	base	VERB
iiclr-17757	1549	5	on	on	ADP
iiclr-17757	1549	6	objective	objective	ADJ
iiclr-17757	1549	7	criteria	criterion	NOUN
iiclr-17757	1549	8	,	,	PUNCT
iiclr-17757	1549	9	deterring	deter	VERB
iiclr-17757	1549	10	potential	potential	ADJ
iiclr-17757	1549	11	discrimination	discrimination	NOUN
iiclr-17757	1549	12	between	between	ADP
iiclr-17757	1549	13	or	or	CCONJ
iiclr-17757	1549	14	among	among	ADP
iiclr-17757	1549	15	taxpayers	taxpayer	NOUN
iiclr-17757	1549	16	.	.	PUNCT
iiclr-17757	1550	1	if	if	SCONJ
iiclr-17757	1550	2	the	the	DET
iiclr-17757	1550	3	objective	objective	ADJ
iiclr-17757	1550	4	criteria	criterion	NOUN
iiclr-17757	1550	5	are	be	AUX
iiclr-17757	1550	6	not	not	PART
iiclr-17757	1550	7	290	290	NUM
iiclr-17757	1550	8	.	.	PUNCT
iiclr-17757	1551	1	see	see	VERB
iiclr-17757	1551	2	generally	generally	ADV
iiclr-17757	1551	3	supra	supra	ADJ
iiclr-17757	1551	4	section	section	NOUN
iiclr-17757	1551	5	iv	iv	NUM
iiclr-17757	1551	6	(	(	PUNCT
iiclr-17757	1551	7	discussing	discuss	VERB
iiclr-17757	1551	8	u.s	u.s	PROPN
iiclr-17757	1551	9	.	.	PROPN
iiclr-17757	1551	10	advance	advance	NOUN
iiclr-17757	1551	11	rulings	ruling	NOUN
iiclr-17757	1551	12	in	in	ADP
iiclr-17757	1551	13	the	the	DET
iiclr-17757	1551	14	context	context	NOUN
iiclr-17757	1551	15	of	of	ADP
iiclr-17757	1551	16	ec	ec	PROPN
iiclr-17757	1551	17	and	and	CCONJ
iiclr-17757	1551	18	oecd	oecd	PROPN
iiclr-17757	1551	19	standards	standard	NOUN
iiclr-17757	1551	20	)	)	PUNCT
iiclr-17757	1551	21	.	.	PUNCT
iiclr-17757	1552	1	291	291	NUM
iiclr-17757	1552	2	.	.	PUNCT
iiclr-17757	1553	1	see	see	VERB
iiclr-17757	1553	2	generally	generally	ADV
iiclr-17757	1553	3	supra	supra	PROPN
iiclr-17757	1553	4	section	section	PROPN
iiclr-17757	1553	5	iv.b	iv.b	PROPN
iiclr-17757	1553	6	&	&	CCONJ
iiclr-17757	1553	7	c	c	PROPN
iiclr-17757	1553	8	(	(	PUNCT
iiclr-17757	1553	9	discussing	discuss	VERB
iiclr-17757	1553	10	u.s	u.s	PROPN
iiclr-17757	1553	11	.	.	PROPN
iiclr-17757	1553	12	advance	advance	NOUN
iiclr-17757	1553	13	rulings	ruling	NOUN
iiclr-17757	1553	14	in	in	ADP
iiclr-17757	1553	15	the	the	DET
iiclr-17757	1553	16	context	context	NOUN
iiclr-17757	1553	17	of	of	ADP
iiclr-17757	1553	18	ec	ec	PROPN
iiclr-17757	1553	19	code	code	PROPN
iiclr-17757	1553	20	and	and	CCONJ
iiclr-17757	1553	21	oecd	oecd	PROPN
iiclr-17757	1553	22	standards	standard	NOUN
iiclr-17757	1553	23	)	)	PUNCT
iiclr-17757	1553	24	.	.	PUNCT
iiclr-17757	1554	1	292	292	NUM
iiclr-17757	1554	2	.	.	PUNCT
iiclr-17757	1554	3	see	see	VERB
iiclr-17757	1554	4	generally	generally	ADV
iiclr-17757	1554	5	supra	supra	PROPN
iiclr-17757	1554	6	section	section	PROPN
iiclr-17757	1554	7	iv.b	iv.b	PROPN
iiclr-17757	1554	8	&	&	CCONJ
iiclr-17757	1554	9	c	c	PROPN
iiclr-17757	1554	10	(	(	PUNCT
iiclr-17757	1554	11	discussing	discuss	VERB
iiclr-17757	1554	12	u.s	u.s	PROPN
iiclr-17757	1554	13	.	.	PROPN
iiclr-17757	1554	14	advance	advance	NOUN
iiclr-17757	1554	15	rulings	ruling	NOUN
iiclr-17757	1554	16	in	in	ADP
iiclr-17757	1554	17	the	the	DET
iiclr-17757	1554	18	context	context	NOUN
iiclr-17757	1554	19	of	of	ADP
iiclr-17757	1554	20	ec	ec	PROPN
iiclr-17757	1554	21	code	code	PROPN
iiclr-17757	1554	22	and	and	CCONJ
iiclr-17757	1554	23	oecd	oecd	PROPN
iiclr-17757	1554	24	standards	standard	NOUN
iiclr-17757	1554	25	)	)	PUNCT
iiclr-17757	1554	26	.	.	PUNCT
iiclr-17757	1555	1	293	293	NUM
iiclr-17757	1555	2	.	.	PUNCT
iiclr-17757	1555	3	see	see	VERB
iiclr-17757	1555	4	generally	generally	ADV
iiclr-17757	1555	5	supra	supra	PROPN
iiclr-17757	1555	6	section	section	PROPN
iiclr-17757	1555	7	v.b	v.b	PROPN
iiclr-17757	1555	8	&	&	CCONJ
iiclr-17757	1555	9	c	c	PROPN
iiclr-17757	1555	10	(	(	PUNCT
iiclr-17757	1555	11	discussing	discuss	VERB
iiclr-17757	1555	12	u.s	u.s	PROPN
iiclr-17757	1555	13	.	.	PROPN
iiclr-17757	1555	14	advance	advance	NOUN
iiclr-17757	1555	15	rulings	ruling	NOUN
iiclr-17757	1555	16	in	in	ADP
iiclr-17757	1555	17	the	the	DET
iiclr-17757	1555	18	context	context	NOUN
iiclr-17757	1555	19	of	of	ADP
iiclr-17757	1555	20	ec	ec	PROPN
iiclr-17757	1555	21	code	code	PROPN
iiclr-17757	1555	22	and	and	CCONJ
iiclr-17757	1555	23	oecd	oecd	PROPN
iiclr-17757	1555	24	standards	standard	NOUN
iiclr-17757	1555	25	)	)	PUNCT
iiclr-17757	1555	26	.	.	PUNCT
iiclr-17757	1556	1	20021	20021	NUM
iiclr-17757	1556	2	ind	ind	NOUN
iiclr-17757	1556	3	.	.	PUNCT
iiclr-17757	1557	1	int'l	int'l	PROPN
iiclr-17757	1557	2	&	&	CCONJ
iiclr-17757	1557	3	comp	comp	PROPN
iiclr-17757	1557	4	.	.	PUNCT
iiclr-17757	1558	1	l.	l.	PROPN
iiclr-17757	1558	2	rev	rev	PROPN
iiclr-17757	1558	3	.	.	PROPN
iiclr-17757	1558	4	adhered	adhere	VERB
iiclr-17757	1558	5	to	to	ADP
iiclr-17757	1558	6	,	,	PUNCT
iiclr-17757	1558	7	taxpayers	taxpayer	NOUN
iiclr-17757	1558	8	are	be	AUX
iiclr-17757	1558	9	afforded	afford	VERB
iiclr-17757	1558	10	administrative	administrative	ADJ
iiclr-17757	1558	11	and	and	CCONJ
iiclr-17757	1558	12	judicial	judicial	ADJ
iiclr-17757	1558	13	appeal	appeal	NOUN
iiclr-17757	1558	14	rights	right	NOUN
iiclr-17757	1558	15	.	.	PUNCT
iiclr-17757	1559	1	rulings	ruling	NOUN
iiclr-17757	1559	2	are	be	AUX
iiclr-17757	1559	3	disclosed	disclose	VERB
iiclr-17757	1559	4	for	for	ADP
iiclr-17757	1559	5	review	review	NOUN
iiclr-17757	1559	6	after	after	SCONJ
iiclr-17757	1559	7	confidential	confidential	ADJ
iiclr-17757	1559	8	information	information	NOUN
iiclr-17757	1559	9	has	have	AUX
iiclr-17757	1559	10	been	be	AUX
iiclr-17757	1559	11	redacted	redact	VERB
iiclr-17757	1559	12	,	,	PUNCT
iiclr-17757	1559	13	making	make	VERB
iiclr-17757	1559	14	the	the	DET
iiclr-17757	1559	15	information	information	NOUN
iiclr-17757	1559	16	available	available	ADJ
iiclr-17757	1559	17	to	to	ADP
iiclr-17757	1559	18	the	the	DET
iiclr-17757	1559	19	public	public	NOUN
iiclr-17757	1559	20	.	.	PUNCT
iiclr-17757	1560	1	because	because	SCONJ
iiclr-17757	1560	2	of	of	ADP
iiclr-17757	1560	3	the	the	DET
iiclr-17757	1560	4	substantial	substantial	ADJ
iiclr-17757	1560	5	documentation	documentation	NOUN
iiclr-17757	1560	6	that	that	PRON
iiclr-17757	1560	7	is	be	AUX
iiclr-17757	1560	8	required	require	VERB
iiclr-17757	1560	9	when	when	SCONJ
iiclr-17757	1560	10	submitting	submit	VERB
iiclr-17757	1560	11	a	a	DET
iiclr-17757	1560	12	ruling	rule	VERB
iiclr-17757	1560	13	request	request	NOUN
iiclr-17757	1560	14	,	,	PUNCT
iiclr-17757	1560	15	it	it	PRON
iiclr-17757	1560	16	is	be	AUX
iiclr-17757	1560	17	unlikely	unlikely	ADJ
iiclr-17757	1560	18	that	that	SCONJ
iiclr-17757	1560	19	rulings	ruling	NOUN
iiclr-17757	1560	20	may	may	AUX
iiclr-17757	1560	21	be	be	AUX
iiclr-17757	1560	22	issued	issue	VERB
iiclr-17757	1560	23	on	on	ADP
iiclr-17757	1560	24	transactions	transaction	NOUN
iiclr-17757	1560	25	lacking	lack	VERB
iiclr-17757	1560	26	economic	economic	ADJ
iiclr-17757	1560	27	substance	substance	NOUN
iiclr-17757	1560	28	.	.	PUNCT
iiclr-17757	1561	1	finally	finally	ADV
iiclr-17757	1561	2	,	,	PUNCT
iiclr-17757	1561	3	transfer	transfer	VERB
iiclr-17757	1561	4	pricing	pricing	NOUN
iiclr-17757	1561	5	rules	rule	NOUN
iiclr-17757	1561	6	in	in	ADP
iiclr-17757	1561	7	the	the	DET
iiclr-17757	1561	8	united	united	PROPN
iiclr-17757	1561	9	states	states	PROPN
iiclr-17757	1561	10	are	be	AUX
iiclr-17757	1561	11	based	base	VERB
iiclr-17757	1561	12	on	on	ADP
iiclr-17757	1561	13	an	an	DET
iiclr-17757	1561	14	arm	arm	NOUN
iiclr-17757	1561	15	's	's	PART
iiclr-17757	1561	16	length	length	NOUN
iiclr-17757	1561	17	standard	standard	NOUN
iiclr-17757	1561	18	,	,	PUNCT
iiclr-17757	1561	19	the	the	DET
iiclr-17757	1561	20	same	same	ADJ
iiclr-17757	1561	21	as	as	ADP
iiclr-17757	1561	22	that	that	PRON
iiclr-17757	1561	23	recommended	recommend	VERB
iiclr-17757	1561	24	by	by	ADP
iiclr-17757	1561	25	the	the	DET
iiclr-17757	1561	26	oecd.294	oecd.294	NOUN
iiclr-17757	1561	27	the	the	DET
iiclr-17757	1561	28	result	result	NOUN
iiclr-17757	1561	29	is	be	AUX
iiclr-17757	1561	30	that	that	SCONJ
iiclr-17757	1561	31	advance	advance	NOUN
iiclr-17757	1561	32	rulings	ruling	NOUN
iiclr-17757	1561	33	in	in	ADP
iiclr-17757	1561	34	the	the	DET
iiclr-17757	1561	35	united	united	PROPN
iiclr-17757	1561	36	states	states	PROPN
iiclr-17757	1561	37	-	-	PUNCT
iiclr-17757	1561	38	plrs	plrs	PROPN
iiclr-17757	1561	39	and	and	CCONJ
iiclr-17757	1561	40	apas	apa	NOUN
iiclr-17757	1561	41	-	-	PUNCT
iiclr-17757	1561	42	are	be	AUX
iiclr-17757	1561	43	consistent	consistent	ADJ
iiclr-17757	1561	44	with	with	ADP
iiclr-17757	1561	45	ec	ec	PROPN
iiclr-17757	1561	46	and	and	CCONJ
iiclr-17757	1561	47	oecd	oecd	PROPN
iiclr-17757	1561	48	recommendations	recommendation	NOUN
iiclr-17757	1561	49	for	for	ADP
iiclr-17757	1561	50	promoting	promote	VERB
iiclr-17757	1561	51	fair	fair	ADJ
iiclr-17757	1561	52	tax	tax	NOUN
iiclr-17757	1561	53	practices	practice	NOUN
iiclr-17757	1561	54	in	in	ADP
iiclr-17757	1561	55	a	a	DET
iiclr-17757	1561	56	global	global	ADJ
iiclr-17757	1561	57	marketplace	marketplace	NOUN
iiclr-17757	1561	58	and	and	CCONJ
iiclr-17757	1561	59	may	may	AUX
iiclr-17757	1561	60	serve	serve	VERB
iiclr-17757	1561	61	as	as	ADP
iiclr-17757	1561	62	a	a	DET
iiclr-17757	1561	63	model	model	NOUN
iiclr-17757	1561	64	for	for	ADP
iiclr-17757	1561	65	other	other	ADJ
iiclr-17757	1561	66	countries	country	NOUN
iiclr-17757	1561	67	developing	develop	VERB
iiclr-17757	1561	68	and	and	CCONJ
iiclr-17757	1561	69	reforming	reform	VERB
iiclr-17757	1561	70	their	their	PRON
iiclr-17757	1561	71	ruling	rule	VERB
iiclr-17757	1561	72	programs	program	NOUN
iiclr-17757	1561	73	.	.	PUNCT
iiclr-17757	1562	1	294	294	NUM
iiclr-17757	1562	2	.	.	PUNCT
iiclr-17757	1563	1	see	see	VERB
iiclr-17757	1563	2	generally	generally	ADV
iiclr-17757	1563	3	supra	supra	PROPN
iiclr-17757	1563	4	section	section	PROPN
iiclr-17757	1563	5	iv.b	iv.b	PROPN
iiclr-17757	1563	6	&	&	CCONJ
iiclr-17757	1563	7	c	c	PROPN
iiclr-17757	1563	8	(	(	PUNCT
iiclr-17757	1563	9	discussing	discuss	VERB
iiclr-17757	1563	10	u.s	u.s	PROPN
iiclr-17757	1563	11	.	.	PROPN
iiclr-17757	1563	12	advance	advance	NOUN
iiclr-17757	1563	13	rulings	ruling	NOUN
iiclr-17757	1563	14	in	in	ADP
iiclr-17757	1563	15	the	the	DET
iiclr-17757	1563	16	context	context	NOUN
iiclr-17757	1563	17	of	of	ADP
iiclr-17757	1563	18	ec	ec	PROPN
iiclr-17757	1563	19	code	code	PROPN
iiclr-17757	1563	20	and	and	CCONJ
iiclr-17757	1563	21	oecd	oecd	PROPN
iiclr-17757	1563	22	standards	standard	NOUN
iiclr-17757	1563	23	)	)	PUNCT
iiclr-17757	1563	24	.	.	PUNCT
iiclr-17757	1564	1	[	[	X
iiclr-17757	1564	2	vol	vol	NOUN
iiclr-17757	1564	3	.	.	PUNCT
iiclr-17757	1565	1	13:1	13:1	NUM