id	sid	tid	token	lemma	pos
inlawrev-2147	1	1	indiana	indiana	PROPN
inlawrev-2147	1	2	law	law	PROPN
inlawrev-2147	1	3	review	review	VERB
inlawrev-2147	1	4	tax	tax	NOUN
inlawrev-2147	1	5	planning	planning	NOUN
inlawrev-2147	1	6	with	with	ADP
inlawrev-2147	1	7	restricted	restricted	ADJ
inlawrev-2147	1	8	stoek	stoek	PROPN
inlawrev-2147	1	9	warren	warren	PROPN
inlawrev-2147	1	10	e.	e.	PROPN
inlawrev-2147	1	11	banks	banks	PROPN
inlawrev-2147	1	12	*	*	PUNCT
inlawrev-2147	1	13	i.	i.	PROPN
inlawrev-2147	1	14	introduction	introduction	PROPN
inlawrev-2147	1	15	a	a	DET
inlawrev-2147	1	16	series	series	NOUN
inlawrev-2147	1	17	of	of	ADP
inlawrev-2147	1	18	well	well	ADV
inlawrev-2147	1	19	-	-	PUNCT
inlawrev-2147	1	20	formulated	formulate	VERB
inlawrev-2147	1	21	guidelines	guideline	NOUN
inlawrev-2147	1	22	exist	exist	VERB
inlawrev-2147	1	23	for	for	ADP
inlawrev-2147	1	24	employers	employer	NOUN
inlawrev-2147	1	25	who	who	PRON
inlawrev-2147	1	26	wish	wish	VERB
inlawrev-2147	1	27	to	to	PART
inlawrev-2147	1	28	benefit	benefit	VERB
inlawrev-2147	1	29	their	their	PRON
inlawrev-2147	1	30	employees	employee	NOUN
inlawrev-2147	1	31	through	through	ADP
inlawrev-2147	1	32	the	the	DET
inlawrev-2147	1	33	use	use	NOUN
inlawrev-2147	1	34	of	of	ADP
inlawrev-2147	1	35	qualified	qualified	ADJ
inlawrev-2147	1	36	stock	stock	NOUN
inlawrev-2147	1	37	option	option	NOUN
inlawrev-2147	1	38	plans	plan	NOUN
inlawrev-2147	1	39	.	.	PUNCT
inlawrev-2147	2	1	the	the	DET
inlawrev-2147	2	2	advantages	advantage	NOUN
inlawrev-2147	2	3	of	of	ADP
inlawrev-2147	2	4	these	these	DET
inlawrev-2147	2	5	plans	plan	NOUN
inlawrev-2147	2	6	include	include	VERB
inlawrev-2147	2	7	a	a	DET
inlawrev-2147	2	8	deferral	deferral	NOUN
inlawrev-2147	2	9	of	of	ADP
inlawrev-2147	2	10	taxation	taxation	NOUN
inlawrev-2147	2	11	until	until	ADP
inlawrev-2147	2	12	the	the	DET
inlawrev-2147	2	13	ultimate	ultimate	ADJ
inlawrev-2147	2	14	sale	sale	NOUN
inlawrev-2147	2	15	of	of	ADP
inlawrev-2147	2	16	the	the	DET
inlawrev-2147	2	17	stock	stock	NOUN
inlawrev-2147	2	18	and	and	CCONJ
inlawrev-2147	2	19	capital	capital	NOUN
inlawrev-2147	2	20	gains	gain	NOUN
inlawrev-2147	2	21	treatment	treatment	NOUN
inlawrev-2147	2	22	.	.	PUNCT
inlawrev-2147	3	1	1	1	NUM
inlawrev-2147	3	2	rather	rather	ADV
inlawrev-2147	3	3	than	than	ADP
inlawrev-2147	3	4	re	re	VERB
inlawrev-2147	3	5	-	-	VERB
inlawrev-2147	3	6	examine	examine	VERB
inlawrev-2147	3	7	the	the	DET
inlawrev-2147	3	8	foregoing	foregoing	NOUN
inlawrev-2147	3	9	,	,	PUNCT
inlawrev-2147	3	10	this	this	DET
inlawrev-2147	3	11	comment	comment	NOUN
inlawrev-2147	3	12	will	will	AUX
inlawrev-2147	3	13	analyze	analyze	VERB
inlawrev-2147	3	14	internal	internal	ADJ
inlawrev-2147	3	15	revenue	revenue	NOUN
inlawrev-2147	3	16	code	code	NOUN
inlawrev-2147	3	17	section	section	NOUN
inlawrev-2147	3	18	832	832	NUM
inlawrev-2147	3	19	and	and	CCONJ
inlawrev-2147	3	20	will	will	AUX
inlawrev-2147	3	21	consider	consider	VERB
inlawrev-2147	3	22	stock	stock	NOUN
inlawrev-2147	3	23	options	option	NOUN
inlawrev-2147	3	24	or	or	CCONJ
inlawrev-2147	3	25	other	other	ADJ
inlawrev-2147	3	26	stock	stock	NOUN
inlawrev-2147	3	27	purchase	purchase	NOUN
inlawrev-2147	3	28	plans	plan	NOUN
inlawrev-2147	3	29	established	establish	VERB
inlawrev-2147	3	30	to	to	PART
inlawrev-2147	3	31	provide	provide	VERB
inlawrev-2147	3	32	benefits	benefit	NOUN
inlawrev-2147	3	33	free	free	ADJ
inlawrev-2147	3	34	of	of	ADP
inlawrev-2147	3	35	the	the	DET
inlawrev-2147	3	36	constraints	constraint	NOUN
inlawrev-2147	3	37	of	of	ADP
inlawrev-2147	3	38	qualified	qualified	ADJ
inlawrev-2147	3	39	plans	plan	NOUN
inlawrev-2147	3	40	.	.	PUNCT
inlawrev-2147	4	1	these	these	DET
inlawrev-2147	4	2	plans	plan	NOUN
inlawrev-2147	4	3	,	,	PUNCT
inlawrev-2147	4	4	for	for	ADP
inlawrev-2147	4	5	example	example	NOUN
inlawrev-2147	4	6	,	,	PUNCT
inlawrev-2147	4	7	may	may	AUX
inlawrev-2147	4	8	arise	arise	VERB
inlawrev-2147	4	9	when	when	SCONJ
inlawrev-2147	4	10	an	an	DET
inlawrev-2147	4	11	employer	employer	NOUN
inlawrev-2147	4	12	transfers	transfer	NOUN
inlawrev-2147	4	13	restricted	restrict	VERB
inlawrev-2147	4	14	stock	stock	NOUN
inlawrev-2147	4	15	to	to	ADP
inlawrev-2147	4	16	an	an	DET
inlawrev-2147	4	17	employee	employee	NOUN
inlawrev-2147	4	18	without	without	ADP
inlawrev-2147	4	19	cost	cost	NOUN
inlawrev-2147	4	20	or	or	CCONJ
inlawrev-2147	4	21	at	at	ADP
inlawrev-2147	4	22	a	a	DET
inlawrev-2147	4	23	discounted	discount	VERB
inlawrev-2147	4	24	price	price	NOUN
inlawrev-2147	4	25	.	.	PUNCT
inlawrev-2147	5	1	under	under	ADP
inlawrev-2147	5	2	section	section	NOUN
inlawrev-2147	5	3	83	83	NUM
inlawrev-2147	5	4	,	,	PUNCT
inlawrev-2147	5	5	this	this	DET
inlawrev-2147	5	6	form	form	NOUN
inlawrev-2147	5	7	of	of	ADP
inlawrev-2147	5	8	transfer	transfer	NOUN
inlawrev-2147	5	9	will	will	AUX
inlawrev-2147	5	10	result	result	VERB
inlawrev-2147	5	11	in	in	ADP
inlawrev-2147	5	12	unrealized	unrealized	ADJ
inlawrev-2147	5	13	gain	gain	NOUN
inlawrev-2147	5	14	to	to	ADP
inlawrev-2147	5	15	the	the	DET
inlawrev-2147	5	16	extent	extent	NOUN
inlawrev-2147	5	17	of	of	ADP
inlawrev-2147	5	18	the	the	DET
inlawrev-2147	5	19	difference	difference	NOUN
inlawrev-2147	5	20	,	,	PUNCT
inlawrev-2147	5	21	if	if	SCONJ
inlawrev-2147	5	22	any	any	PRON
inlawrev-2147	5	23	,	,	PUNCT
inlawrev-2147	5	24	between	between	ADP
inlawrev-2147	5	25	the	the	DET
inlawrev-2147	5	26	fair	fair	ADJ
inlawrev-2147	5	27	market	market	NOUN
inlawrev-2147	5	28	value	value	NOUN
inlawrev-2147	5	29	and	and	CCONJ
inlawrev-2147	5	30	the	the	DET
inlawrev-2147	5	31	purchase	purchase	NOUN
inlawrev-2147	5	32	price	price	NOUN
inlawrev-2147	5	33	of	of	ADP
inlawrev-2147	5	34	the	the	DET
inlawrev-2147	5	35	stock	stock	NOUN
inlawrev-2147	5	36	.	.	PUNCT
inlawrev-2147	6	1	the	the	DET
inlawrev-2147	6	2	gain	gain	NOUN
inlawrev-2147	6	3	will	will	AUX
inlawrev-2147	6	4	be	be	AUX
inlawrev-2147	6	5	realized	realize	VERB
inlawrev-2147	6	6	either	either	CCONJ
inlawrev-2147	6	7	upon	upon	SCONJ
inlawrev-2147	6	8	an	an	DET
inlawrev-2147	6	9	immediate	immediate	ADJ
inlawrev-2147	6	10	election	election	NOUN
inlawrev-2147	6	11	or	or	CCONJ
inlawrev-2147	6	12	any	any	DET
inlawrev-2147	6	13	ultimate	ultimate	ADJ
inlawrev-2147	6	14	transfer	transfer	NOUN
inlawrev-2147	6	15	or	or	CCONJ
inlawrev-2147	6	16	*	*	NOUN
inlawrev-2147	6	17	professor	professor	NOUN
inlawrev-2147	6	18	of	of	ADP
inlawrev-2147	6	19	finance	finance	NOUN
inlawrev-2147	6	20	,	,	PUNCT
inlawrev-2147	6	21	university	university	NOUN
inlawrev-2147	6	22	of	of	ADP
inlawrev-2147	6	23	arkansas	arkansas	PROPN
inlawrev-2147	6	24	,	,	PUNCT
inlawrev-2147	6	25	college	college	NOUN
inlawrev-2147	6	26	of	of	ADP
inlawrev-2147	6	27	business	business	PROPN
inlawrev-2147	6	28	administration	administration	NOUN
inlawrev-2147	6	29	and	and	CCONJ
inlawrev-2147	6	30	school	school	NOUN
inlawrev-2147	6	31	of	of	ADP
inlawrev-2147	6	32	law	law	NOUN
inlawrev-2147	6	33	.	.	PUNCT
inlawrev-2147	7	1	b.s.b.a	b.s.b.a	PROPN
inlawrev-2147	7	2	.	.	PROPN
inlawrev-2147	7	3	,	,	PUNCT
inlawrev-2147	7	4	university	university	PROPN
inlawrev-2147	7	5	of	of	ADP
inlawrev-2147	7	6	arkansas	arkansas	PROPN
inlawrev-2147	7	7	,	,	PUNCT
inlawrev-2147	7	8	1950	1950	NUM
inlawrev-2147	7	9	;	;	PUNCT
inlawrev-2147	7	10	j.d	j.d	PROPN
inlawrev-2147	7	11	.	.	PROPN
inlawrev-2147	7	12	1953	1953	NUM
inlawrev-2147	7	13	;	;	PUNCT
inlawrev-2147	7	14	m.b.a	m.b.a	NOUN
inlawrev-2147	7	15	.	.	PUNCT
inlawrev-2147	7	16	1960	1960	NUM
inlawrev-2147	7	17	;	;	PUNCT
inlawrev-2147	7	18	ph.d	ph.d	PROPN
inlawrev-2147	7	19	.	.	PROPN
inlawrev-2147	7	20	1968	1968	NUM
inlawrev-2147	7	21	.	.	PUNCT
inlawrev-2147	8	1	'	'	PUNCT
inlawrev-2147	8	2	int	int	NOUN
inlawrev-2147	8	3	.	.	PUNCT
inlawrev-2147	9	1	rev	rev	PROPN
inlawrev-2147	9	2	.	.	PROPN
inlawrev-2147	9	3	code	code	PROPN
inlawrev-2147	9	4	of	of	ADP
inlawrev-2147	9	5	1954	1954	NUM
inlawrev-2147	9	6	,	,	PUNCT
inlawrev-2147	9	7	§	§	PROPN
inlawrev-2147	9	8	422	422	NUM
inlawrev-2147	9	9	;	;	PUNCT
inlawrev-2147	9	10	treas	trea	NOUN
inlawrev-2147	9	11	.	.	PUNCT
inlawrev-2147	10	1	reg	reg	PROPN
inlawrev-2147	10	2	.	.	PUNCT
inlawrev-2147	11	1	§	§	PROPN
inlawrev-2147	11	2	§	§	PROPN
inlawrev-2147	11	3	1.422	1.422	NUM
inlawrev-2147	11	4	-	-	SYM
inlawrev-2147	11	5	1	1	NUM
inlawrev-2147	11	6	,	,	PUNCT
inlawrev-2147	11	7	1.422	1.422	NUM
inlawrev-2147	11	8	-	-	SYM
inlawrev-2147	11	9	2	2	NUM
inlawrev-2147	11	10	.	.	PUNCT
inlawrev-2147	11	11	employee	employee	NOUN
inlawrev-2147	11	12	interest	interest	NOUN
inlawrev-2147	11	13	in	in	ADP
inlawrev-2147	11	14	qualified	qualified	ADJ
inlawrev-2147	11	15	plans	plan	NOUN
inlawrev-2147	11	16	could	could	AUX
inlawrev-2147	11	17	be	be	AUX
inlawrev-2147	11	18	adversely	adversely	ADV
inlawrev-2147	11	19	affected	affect	VERB
inlawrev-2147	11	20	by	by	ADP
inlawrev-2147	11	21	recent	recent	ADJ
inlawrev-2147	11	22	disenchantment	disenchantment	NOUN
inlawrev-2147	11	23	with	with	ADP
inlawrev-2147	11	24	the	the	DET
inlawrev-2147	11	25	stock	stock	NOUN
inlawrev-2147	11	26	market	market	NOUN
inlawrev-2147	11	27	.	.	PUNCT
inlawrev-2147	12	1	for	for	ADP
inlawrev-2147	12	2	example	example	NOUN
inlawrev-2147	12	3	,	,	PUNCT
inlawrev-2147	12	4	on	on	ADP
inlawrev-2147	12	5	september	september	PROPN
inlawrev-2147	12	6	30	30	NUM
inlawrev-2147	12	7	,	,	PUNCT
inlawrev-2147	12	8	1974	1974	NUM
inlawrev-2147	12	9	,	,	PUNCT
inlawrev-2147	12	10	the	the	DET
inlawrev-2147	12	11	dow	dow	PROPN
inlawrev-2147	12	12	jones	jones	PROPN
inlawrev-2147	12	13	industrial	industrial	PROPN
inlawrev-2147	12	14	average	average	PROPN
inlawrev-2147	12	15	had	have	AUX
inlawrev-2147	12	16	fallen	fall	VERB
inlawrev-2147	12	17	to	to	ADP
inlawrev-2147	12	18	577.60	577.60	NUM
inlawrev-2147	12	19	,	,	PUNCT
inlawrev-2147	12	20	only	only	ADV
inlawrev-2147	12	21	5.8	5.8	NUM
inlawrev-2147	12	22	times	time	NOUN
inlawrev-2147	12	23	the	the	DET
inlawrev-2147	12	24	per	per	ADP
inlawrev-2147	12	25	share	share	NOUN
inlawrev-2147	12	26	earnings	earning	NOUN
inlawrev-2147	12	27	of	of	ADP
inlawrev-2147	12	28	the	the	DET
inlawrev-2147	12	29	thirty	thirty	NUM
inlawrev-2147	12	30	companies	company	NOUN
inlawrev-2147	12	31	represented	represent	VERB
inlawrev-2147	12	32	.	.	PUNCT
inlawrev-2147	13	1	these	these	DET
inlawrev-2147	13	2	figures	figure	NOUN
inlawrev-2147	13	3	were	be	AUX
inlawrev-2147	13	4	down	down	ADV
inlawrev-2147	13	5	from	from	ADP
inlawrev-2147	13	6	838.05	838.05	NUM
inlawrev-2147	13	7	and	and	CCONJ
inlawrev-2147	13	8	9.4	9.4	NUM
inlawrev-2147	13	9	times	time	NOUN
inlawrev-2147	13	10	earnings	earning	NOUN
inlawrev-2147	13	11	for	for	ADP
inlawrev-2147	13	12	the	the	DET
inlawrev-2147	13	13	same	same	ADJ
inlawrev-2147	13	14	date	date	NOUN
inlawrev-2147	13	15	twelve	twelve	NUM
inlawrev-2147	13	16	months	month	NOUN
inlawrev-2147	13	17	earlier	early	ADV
inlawrev-2147	13	18	.	.	PUNCT
inlawrev-2147	14	1	wall	wall	PROPN
inlawrev-2147	14	2	street	street	PROPN
inlawrev-2147	14	3	journal	journal	PROPN
inlawrev-2147	14	4	,	,	PUNCT
inlawrev-2147	14	5	dec	dec	PROPN
inlawrev-2147	14	6	.	.	PROPN
inlawrev-2147	14	7	9	9	NUM
inlawrev-2147	14	8	,	,	PUNCT
inlawrev-2147	14	9	1974	1974	NUM
inlawrev-2147	14	10	,	,	PUNCT
inlawrev-2147	14	11	at	at	ADP
inlawrev-2147	14	12	25	25	NUM
inlawrev-2147	14	13	,	,	PUNCT
inlawrev-2147	14	14	col	col	NOUN
inlawrev-2147	14	15	.	.	PROPN
inlawrev-2147	14	16	5	5	NUM
inlawrev-2147	14	17	.	.	SYM
inlawrev-2147	14	18	2	2	NUM
inlawrev-2147	14	19	it	it	PRON
inlawrev-2147	14	20	is	be	AUX
inlawrev-2147	14	21	true	true	ADJ
inlawrev-2147	14	22	that	that	SCONJ
inlawrev-2147	14	23	this	this	DET
inlawrev-2147	14	24	legislation	legislation	NOUN
inlawrev-2147	14	25	,	,	PUNCT
inlawrev-2147	14	26	passed	pass	VERB
inlawrev-2147	14	27	in	in	ADP
inlawrev-2147	14	28	1969	1969	NUM
inlawrev-2147	14	29	,	,	PUNCT
inlawrev-2147	14	30	is	be	AUX
inlawrev-2147	14	31	not	not	PART
inlawrev-2147	14	32	limited	limit	VERB
inlawrev-2147	14	33	in	in	ADP
inlawrev-2147	14	34	its	its	PRON
inlawrev-2147	14	35	application	application	NOUN
inlawrev-2147	14	36	merely	merely	ADV
inlawrev-2147	14	37	to	to	ADP
inlawrev-2147	14	38	stock	stock	NOUN
inlawrev-2147	14	39	or	or	CCONJ
inlawrev-2147	14	40	to	to	ADP
inlawrev-2147	14	41	an	an	DET
inlawrev-2147	14	42	employer	employer	NOUN
inlawrev-2147	14	43	-	-	PUNCT
inlawrev-2147	14	44	employee	employee	NOUN
inlawrev-2147	14	45	relationship	relationship	NOUN
inlawrev-2147	14	46	,	,	PUNCT
inlawrev-2147	14	47	so	so	SCONJ
inlawrev-2147	14	48	that	that	SCONJ
inlawrev-2147	14	49	the	the	DET
inlawrev-2147	14	50	present	present	ADJ
inlawrev-2147	14	51	inquiry	inquiry	NOUN
inlawrev-2147	14	52	must	must	AUX
inlawrev-2147	14	53	necessarily	necessarily	ADV
inlawrev-2147	14	54	be	be	AUX
inlawrev-2147	14	55	viewed	view	VERB
inlawrev-2147	14	56	as	as	ADP
inlawrev-2147	14	57	a	a	DET
inlawrev-2147	14	58	selective	selective	ADJ
inlawrev-2147	14	59	one	one	NUM
inlawrev-2147	14	60	.	.	PUNCT
inlawrev-2147	15	1	for	for	ADP
inlawrev-2147	15	2	example	example	NOUN
inlawrev-2147	15	3	,	,	PUNCT
inlawrev-2147	15	4	the	the	DET
inlawrev-2147	15	5	section	section	NOUN
inlawrev-2147	15	6	purports	purport	VERB
inlawrev-2147	15	7	to	to	PART
inlawrev-2147	15	8	deal	deal	VERB
inlawrev-2147	15	9	with	with	ADP
inlawrev-2147	15	10	any	any	DET
inlawrev-2147	15	11	circumstance	circumstance	NOUN
inlawrev-2147	15	12	in	in	ADP
inlawrev-2147	15	13	which	which	PRON
inlawrev-2147	15	14	"	"	PUNCT
inlawrev-2147	15	15	in	in	ADP
inlawrev-2147	15	16	connection	connection	NOUN
inlawrev-2147	15	17	with	with	ADP
inlawrev-2147	15	18	the	the	DET
inlawrev-2147	15	19	performance	performance	NOUN
inlawrev-2147	15	20	of	of	ADP
inlawrev-2147	15	21	services	service	NOUN
inlawrev-2147	15	22	property	property	NOUN
inlawrev-2147	15	23	is	be	AUX
inlawrev-2147	15	24	transferred	transfer	VERB
inlawrev-2147	15	25	to	to	ADP
inlawrev-2147	15	26	any	any	DET
inlawrev-2147	15	27	person	person	NOUN
inlawrev-2147	15	28	other	other	ADJ
inlawrev-2147	15	29	than	than	ADP
inlawrev-2147	15	30	the	the	DET
inlawrev-2147	15	31	person	person	NOUN
inlawrev-2147	15	32	for	for	ADP
inlawrev-2147	15	33	whom	whom	PRON
inlawrev-2147	15	34	such	such	ADJ
inlawrev-2147	15	35	services	service	NOUN
inlawrev-2147	15	36	are	be	AUX
inlawrev-2147	15	37	performed	perform	VERB
inlawrev-2147	15	38	.	.	PUNCT
inlawrev-2147	15	39	.	.	PUNCT
inlawrev-2147	15	40	.	.	PUNCT
inlawrev-2147	15	41	.	.	PUNCT
inlawrev-2147	15	42	"	"	PUNCT
inlawrev-2147	16	1	int	int	NOUN
inlawrev-2147	16	2	.	.	PUNCT
inlawrev-2147	17	1	rev	rev	PROPN
inlawrev-2147	17	2	.	.	PROPN
inlawrev-2147	17	3	code	code	PROPN
inlawrev-2147	17	4	of	of	ADP
inlawrev-2147	17	5	1954	1954	NUM
inlawrev-2147	17	6	,	,	PUNCT
inlawrev-2147	17	7	§	§	PROPN
inlawrev-2147	17	8	83(a	83(a	NUM
inlawrev-2147	17	9	)	)	PUNCT
inlawrev-2147	17	10	.	.	PUNCT
inlawrev-2147	18	1	a	a	DET
inlawrev-2147	18	2	company	company	NOUN
inlawrev-2147	18	3	issuing	issue	VERB
inlawrev-2147	18	4	new	new	ADJ
inlawrev-2147	18	5	shares	share	NOUN
inlawrev-2147	18	6	of	of	ADP
inlawrev-2147	18	7	its	its	PRON
inlawrev-2147	18	8	own	own	ADJ
inlawrev-2147	18	9	stock	stock	NOUN
inlawrev-2147	18	10	might	might	AUX
inlawrev-2147	18	11	need	need	VERB
inlawrev-2147	18	12	to	to	PART
inlawrev-2147	18	13	avoid	avoid	VERB
inlawrev-2147	18	14	a	a	DET
inlawrev-2147	18	15	bargain	bargain	NOUN
inlawrev-2147	18	16	sale	sale	NOUN
inlawrev-2147	18	17	at	at	ADP
inlawrev-2147	18	18	less	less	ADJ
inlawrev-2147	18	19	than	than	ADP
inlawrev-2147	18	20	par	par	NOUN
inlawrev-2147	18	21	or	or	CCONJ
inlawrev-2147	18	22	perhaps	perhaps	ADV
inlawrev-2147	18	23	the	the	DET
inlawrev-2147	18	24	issuance	issuance	NOUN
inlawrev-2147	18	25	of	of	ADP
inlawrev-2147	18	26	stock	stock	NOUN
inlawrev-2147	18	27	for	for	ADP
inlawrev-2147	18	28	future	future	ADJ
inlawrev-2147	18	29	services	service	NOUN
inlawrev-2147	18	30	.	.	PUNCT
inlawrev-2147	19	1	n.	n.	PROPN
inlawrev-2147	19	2	lattin	lattin	PROPN
inlawrev-2147	19	3	,	,	PUNCT
inlawrev-2147	19	4	the	the	DET
inlawrev-2147	19	5	law	law	NOUN
inlawrev-2147	19	6	of	of	ADP
inlawrev-2147	19	7	corporations	corporation	NOUN
inlawrev-2147	19	8	467	467	NUM
inlawrev-2147	19	9	-	-	SYM
inlawrev-2147	19	10	83	83	NUM
inlawrev-2147	19	11	(	(	PUNCT
inlawrev-2147	19	12	2d	2d	NUM
inlawrev-2147	19	13	ed	ed	NOUN
inlawrev-2147	19	14	.	.	PROPN
inlawrev-2147	19	15	1971	1971	NUM
inlawrev-2147	19	16	)	)	PUNCT
inlawrev-2147	19	17	.	.	PUNCT
inlawrev-2147	20	1	if	if	SCONJ
inlawrev-2147	20	2	so	so	ADV
inlawrev-2147	20	3	,	,	PUNCT
inlawrev-2147	20	4	the	the	DET
inlawrev-2147	20	5	use	use	NOUN
inlawrev-2147	20	6	of	of	ADP
inlawrev-2147	20	7	no	no	DET
inlawrev-2147	20	8	par	par	NOUN
inlawrev-2147	20	9	shares	share	NOUN
inlawrev-2147	20	10	,	,	PUNCT
inlawrev-2147	20	11	treasury	treasury	NOUN
inlawrev-2147	20	12	shares	share	NOUN
inlawrev-2147	20	13	,	,	PUNCT
inlawrev-2147	20	14	or	or	CCONJ
inlawrev-2147	20	15	even	even	ADV
inlawrev-2147	20	16	shares	share	NOUN
inlawrev-2147	20	17	in	in	ADP
inlawrev-2147	20	18	another	another	DET
inlawrev-2147	20	19	company	company	NOUN
inlawrev-2147	20	20	are	be	AUX
inlawrev-2147	20	21	alternatives	alternative	NOUN
inlawrev-2147	20	22	.	.	PUNCT
inlawrev-2147	21	1	654	654	NUM
inlawrev-2147	21	2	1975	1975	NUM
inlawrev-2147	21	3	]	]	PUNCT
inlawrev-2147	21	4	restricted	restrict	VERB
inlawrev-2147	21	5	stock	stock	NOUN
inlawrev-2147	21	6	655	655	NUM
inlawrev-2147	21	7	forfeiture	forfeiture	NOUN
inlawrev-2147	21	8	of	of	ADP
inlawrev-2147	21	9	the	the	DET
inlawrev-2147	21	10	stock	stock	NOUN
inlawrev-2147	21	11	.	.	PUNCT
inlawrev-2147	22	1	under	under	ADP
inlawrev-2147	22	2	this	this	DET
inlawrev-2147	22	3	section	section	NOUN
inlawrev-2147	22	4	,	,	PUNCT
inlawrev-2147	22	5	therefore	therefore	ADV
inlawrev-2147	22	6	,	,	PUNCT
inlawrev-2147	22	7	it	it	PRON
inlawrev-2147	22	8	still	still	ADV
inlawrev-2147	22	9	is	be	AUX
inlawrev-2147	22	10	possible	possible	ADJ
inlawrev-2147	22	11	to	to	PART
inlawrev-2147	22	12	defer	defer	VERB
inlawrev-2147	22	13	a	a	DET
inlawrev-2147	22	14	taxable	taxable	ADJ
inlawrev-2147	22	15	event	event	NOUN
inlawrev-2147	22	16	beyond	beyond	ADP
inlawrev-2147	22	17	the	the	DET
inlawrev-2147	22	18	granting	granting	NOUN
inlawrev-2147	22	19	or	or	CCONJ
inlawrev-2147	22	20	exercising	exercise	VERB
inlawrev-2147	22	21	of	of	ADP
inlawrev-2147	22	22	a	a	DET
inlawrev-2147	22	23	stock	stock	NOUN
inlawrev-2147	22	24	option	option	NOUN
inlawrev-2147	22	25	,	,	PUNCT
inlawrev-2147	22	26	although	although	SCONJ
inlawrev-2147	22	27	the	the	DET
inlawrev-2147	22	28	resultant	resultant	NOUN
inlawrev-2147	22	29	gain	gain	NOUN
inlawrev-2147	22	30	will	will	AUX
inlawrev-2147	22	31	emerge	emerge	VERB
inlawrev-2147	22	32	as	as	ADP
inlawrev-2147	22	33	ordinary	ordinary	ADJ
inlawrev-2147	22	34	income	income	NOUN
inlawrev-2147	22	35	.	.	PUNCT
inlawrev-2147	23	1	it	it	PRON
inlawrev-2147	23	2	is	be	AUX
inlawrev-2147	23	3	also	also	ADV
inlawrev-2147	23	4	true	true	ADJ
inlawrev-2147	23	5	that	that	SCONJ
inlawrev-2147	23	6	present	present	ADJ
inlawrev-2147	23	7	tax	tax	NOUN
inlawrev-2147	23	8	planning	planning	NOUN
inlawrev-2147	23	9	under	under	ADP
inlawrev-2147	23	10	section	section	NOUN
inlawrev-2147	23	11	83	83	NUM
inlawrev-2147	23	12	is	be	AUX
inlawrev-2147	23	13	hampered	hamper	VERB
inlawrev-2147	23	14	somewhat	somewhat	ADV
inlawrev-2147	23	15	by	by	ADP
inlawrev-2147	23	16	a	a	DET
inlawrev-2147	23	17	shortage	shortage	NOUN
inlawrev-2147	23	18	of	of	ADP
inlawrev-2147	23	19	administrative	administrative	ADJ
inlawrev-2147	23	20	and	and	CCONJ
inlawrev-2147	23	21	judicial	judicial	ADJ
inlawrev-2147	23	22	guides	guide	NOUN
inlawrev-2147	23	23	,	,	PUNCT
inlawrev-2147	23	24	3	3	NUM
inlawrev-2147	23	25	and	and	CCONJ
inlawrev-2147	23	26	those	those	DET
inlawrev-2147	23	27	few	few	ADJ
inlawrev-2147	23	28	that	that	PRON
inlawrev-2147	23	29	exist	exist	VERB
inlawrev-2147	23	30	tend	tend	VERB
inlawrev-2147	23	31	to	to	PART
inlawrev-2147	23	32	emit	emit	VERB
inlawrev-2147	23	33	more	more	ADJ
inlawrev-2147	23	34	heat	heat	NOUN
inlawrev-2147	23	35	than	than	ADP
inlawrev-2147	23	36	light	light	NOUN
inlawrev-2147	23	37	.	.	PUNCT
inlawrev-2147	24	1	nevertheless	nevertheless	ADV
inlawrev-2147	24	2	,	,	PUNCT
inlawrev-2147	24	3	despite	despite	SCONJ
inlawrev-2147	24	4	some	some	PRON
inlawrev-2147	24	5	of	of	ADP
inlawrev-2147	24	6	the	the	DET
inlawrev-2147	24	7	uncertainty	uncertainty	NOUN
inlawrev-2147	24	8	associated	associate	VERB
inlawrev-2147	24	9	with	with	ADP
inlawrev-2147	24	10	its	its	PRON
inlawrev-2147	24	11	use	use	NOUN
inlawrev-2147	24	12	,	,	PUNCT
inlawrev-2147	24	13	restricted	restrict	VERB
inlawrev-2147	24	14	stock	stock	NOUN
inlawrev-2147	24	15	under	under	ADP
inlawrev-2147	24	16	section	section	NOUN
inlawrev-2147	24	17	83	83	NUM
inlawrev-2147	24	18	has	have	VERB
inlawrev-2147	24	19	a	a	DET
inlawrev-2147	24	20	viable	viable	ADJ
inlawrev-2147	24	21	role	role	NOUN
inlawrev-2147	24	22	to	to	PART
inlawrev-2147	24	23	play	play	VERB
inlawrev-2147	24	24	in	in	ADP
inlawrev-2147	24	25	an	an	DET
inlawrev-2147	24	26	option	option	NOUN
inlawrev-2147	24	27	agreement	agreement	NOUN
inlawrev-2147	24	28	.	.	PUNCT
inlawrev-2147	25	1	it	it	PRON
inlawrev-2147	25	2	is	be	AUX
inlawrev-2147	25	3	advisable	advisable	ADJ
inlawrev-2147	25	4	for	for	ADP
inlawrev-2147	25	5	the	the	DET
inlawrev-2147	25	6	tax	tax	NOUN
inlawrev-2147	25	7	planner	planner	NOUN
inlawrev-2147	25	8	,	,	PUNCT
inlawrev-2147	25	9	therefore	therefore	ADV
inlawrev-2147	25	10	,	,	PUNCT
inlawrev-2147	25	11	to	to	PART
inlawrev-2147	25	12	remain	remain	VERB
inlawrev-2147	25	13	or	or	CCONJ
inlawrev-2147	25	14	become	become	VERB
inlawrev-2147	25	15	aware	aware	ADJ
inlawrev-2147	25	16	of	of	ADP
inlawrev-2147	25	17	its	its	PRON
inlawrev-2147	25	18	characteristics	characteristic	NOUN
inlawrev-2147	25	19	.	.	PUNCT
inlawrev-2147	26	1	the	the	DET
inlawrev-2147	26	2	purpose	purpose	NOUN
inlawrev-2147	26	3	of	of	ADP
inlawrev-2147	26	4	this	this	DET
inlawrev-2147	26	5	comment	comment	NOUN
inlawrev-2147	26	6	is	be	AUX
inlawrev-2147	26	7	to	to	PART
inlawrev-2147	26	8	assist	assist	VERB
inlawrev-2147	26	9	the	the	DET
inlawrev-2147	26	10	tax	tax	NOUN
inlawrev-2147	26	11	planner	planner	NOUN
inlawrev-2147	26	12	in	in	ADP
inlawrev-2147	26	13	this	this	DET
inlawrev-2147	26	14	effort	effort	NOUN
inlawrev-2147	26	15	.	.	PUNCT
inlawrev-2147	27	1	ii	ii	PROPN
inlawrev-2147	27	2	.	.	PUNCT
inlawrev-2147	28	1	scope	scope	NOUN
inlawrev-2147	28	2	of	of	ADP
inlawrev-2147	28	3	the	the	DET
inlawrev-2147	28	4	problem	problem	NOUN
inlawrev-2147	28	5	section	section	NOUN
inlawrev-2147	28	6	83	83	NUM
inlawrev-2147	28	7	creates	create	VERB
inlawrev-2147	28	8	a	a	DET
inlawrev-2147	28	9	deferral	deferral	ADJ
inlawrev-2147	28	10	procedure	procedure	NOUN
inlawrev-2147	28	11	by	by	ADP
inlawrev-2147	28	12	which	which	DET
inlawrev-2147	28	13	stock	stock	NOUN
inlawrev-2147	28	14	,	,	PUNCT
inlawrev-2147	28	15	which	which	PRON
inlawrev-2147	28	16	is	be	AUX
inlawrev-2147	28	17	nontransferable	nontransferable	ADJ
inlawrev-2147	28	18	and	and	CCONJ
inlawrev-2147	28	19	is	be	AUX
inlawrev-2147	28	20	subject	subject	ADJ
inlawrev-2147	28	21	to	to	ADP
inlawrev-2147	28	22	a	a	DET
inlawrev-2147	28	23	substantial	substantial	ADJ
inlawrev-2147	28	24	risk	risk	NOUN
inlawrev-2147	28	25	of	of	ADP
inlawrev-2147	28	26	forfeiture	forfeiture	NOUN
inlawrev-2147	28	27	,	,	PUNCT
inlawrev-2147	28	28	may	may	AUX
inlawrev-2147	28	29	escape	escape	VERB
inlawrev-2147	28	30	taxation	taxation	NOUN
inlawrev-2147	28	31	until	until	SCONJ
inlawrev-2147	28	32	one	one	NUM
inlawrev-2147	28	33	or	or	CCONJ
inlawrev-2147	28	34	the	the	DET
inlawrev-2147	28	35	other	other	ADJ
inlawrev-2147	28	36	of	of	ADP
inlawrev-2147	28	37	these	these	DET
inlawrev-2147	28	38	limitations	limitation	NOUN
inlawrev-2147	28	39	ceases	cease	VERB
inlawrev-2147	28	40	to	to	PART
inlawrev-2147	28	41	exist	exist	VERB
inlawrev-2147	28	42	.	.	PUNCT
inlawrev-2147	29	1	4	4	NUM
inlawrev-2147	29	2	it	it	PRON
inlawrev-2147	29	3	also	also	ADV
inlawrev-2147	29	4	deprives	deprive	VERB
inlawrev-2147	29	5	the	the	DET
inlawrev-2147	29	6	taxpayer	taxpayer	NOUN
inlawrev-2147	29	7	of	of	ADP
inlawrev-2147	29	8	a	a	DET
inlawrev-2147	29	9	prior	prior	ADJ
inlawrev-2147	29	10	advantage	advantage	NOUN
inlawrev-2147	29	11	of	of	ADP
inlawrev-2147	29	12	reporting	reporting	NOUN
inlawrev-2147	29	13	as	as	ADP
inlawrev-2147	29	14	income	income	NOUN
inlawrev-2147	29	15	the	the	DET
inlawrev-2147	29	16	lesser	less	ADJ
inlawrev-2147	29	17	of	of	ADP
inlawrev-2147	29	18	the	the	DET
inlawrev-2147	29	19	difference	difference	NOUN
inlawrev-2147	29	20	between	between	ADP
inlawrev-2147	29	21	the	the	DET
inlawrev-2147	29	22	cost	cost	NOUN
inlawrev-2147	29	23	of	of	ADP
inlawrev-2147	29	24	the	the	DET
inlawrev-2147	29	25	stock	stock	NOUN
inlawrev-2147	29	26	transferred	transfer	VERB
inlawrev-2147	29	27	and	and	CCONJ
inlawrev-2147	29	28	either	either	CCONJ
inlawrev-2147	29	29	the	the	DET
inlawrev-2147	29	30	fair	fair	ADJ
inlawrev-2147	29	31	market	market	NOUN
inlawrev-2147	29	32	value	value	NOUN
inlawrev-2147	29	33	of	of	ADP
inlawrev-2147	29	34	the	the	DET
inlawrev-2147	29	35	stock	stock	NOUN
inlawrev-2147	29	36	at	at	ADP
inlawrev-2147	29	37	its	its	PRON
inlawrev-2147	29	38	acquisition	acquisition	NOUN
inlawrev-2147	29	39	or	or	CCONJ
inlawrev-2147	29	40	the	the	DET
inlawrev-2147	29	41	fair	fair	ADJ
inlawrev-2147	29	42	market	market	NOUN
inlawrev-2147	29	43	value	value	NOUN
inlawrev-2147	29	44	at	at	ADP
inlawrev-2147	29	45	the	the	DET
inlawrev-2147	29	46	lapse	lapse	NOUN
inlawrev-2147	29	47	of	of	ADP
inlawrev-2147	29	48	a	a	DET
inlawrev-2147	29	49	restriction	restriction	NOUN
inlawrev-2147	29	50	affecting	affect	VERB
inlawrev-2147	29	51	the	the	DET
inlawrev-2147	29	52	stock	stock	NOUN
inlawrev-2147	29	53	's	's	PART
inlawrev-2147	29	54	value	value	NOUN
inlawrev-2147	29	55	.	.	PUNCT
inlawrev-2147	30	1	5	5	NUM
inlawrev-2147	30	2	at	at	ADP
inlawrev-2147	30	3	first	first	ADV
inlawrev-2147	30	4	it	it	PRON
inlawrev-2147	30	5	may	may	AUX
inlawrev-2147	30	6	appear	appear	VERB
inlawrev-2147	30	7	that	that	SCONJ
inlawrev-2147	30	8	the	the	DET
inlawrev-2147	30	9	new	new	ADJ
inlawrev-2147	30	10	section	section	NOUN
inlawrev-2147	30	11	has	have	VERB
inlawrev-2147	30	12	no	no	DET
inlawrev-2147	30	13	relevance	relevance	NOUN
inlawrev-2147	30	14	to	to	ADP
inlawrev-2147	30	15	stock	stock	NOUN
inlawrev-2147	30	16	options	option	NOUN
inlawrev-2147	30	17	because	because	SCONJ
inlawrev-2147	30	18	it	it	PRON
inlawrev-2147	30	19	is	be	AUX
inlawrev-2147	30	20	expressly	expressly	ADV
inlawrev-2147	30	21	inapplicable	inapplicable	ADJ
inlawrev-2147	30	22	to	to	ADP
inlawrev-2147	30	23	transfers	transfer	NOUN
inlawrev-2147	30	24	of	of	ADP
inlawrev-2147	30	25	options	option	NOUN
inlawrev-2147	30	26	without	without	ADP
inlawrev-2147	30	27	a	a	DET
inlawrev-2147	30	28	readily	readily	ADV
inlawrev-2147	30	29	ascertainable	ascertainable	ADJ
inlawrev-2147	30	30	fair	fair	ADJ
inlawrev-2147	30	31	market	market	NOUN
inlawrev-2147	30	32	value.6	value.6	PROPN
inlawrev-2147	30	33	similarly	similarly	ADV
inlawrev-2147	30	34	,	,	PUNCT
inlawrev-2147	30	35	it	it	PRON
inlawrev-2147	30	36	is	be	AUX
inlawrev-2147	30	37	3at	3at	ADJ
inlawrev-2147	30	38	this	this	DET
inlawrev-2147	30	39	writing	writing	NOUN
inlawrev-2147	30	40	,	,	PUNCT
inlawrev-2147	30	41	proposed	propose	VERB
inlawrev-2147	30	42	regulations	regulation	NOUN
inlawrev-2147	30	43	have	have	AUX
inlawrev-2147	30	44	existed	exist	VERB
inlawrev-2147	30	45	for	for	ADP
inlawrev-2147	30	46	some	some	DET
inlawrev-2147	30	47	time	time	NOUN
inlawrev-2147	30	48	so	so	SCONJ
inlawrev-2147	30	49	that	that	SCONJ
inlawrev-2147	30	50	the	the	DET
inlawrev-2147	30	51	reader	reader	NOUN
inlawrev-2147	30	52	should	should	AUX
inlawrev-2147	30	53	be	be	AUX
inlawrev-2147	30	54	alert	alert	ADJ
inlawrev-2147	30	55	to	to	ADP
inlawrev-2147	30	56	any	any	DET
inlawrev-2147	30	57	changes	change	NOUN
inlawrev-2147	30	58	in	in	ADP
inlawrev-2147	30	59	them	they	PRON
inlawrev-2147	30	60	that	that	PRON
inlawrev-2147	30	61	might	might	AUX
inlawrev-2147	30	62	be	be	AUX
inlawrev-2147	30	63	forthcoming	forthcoming	ADJ
inlawrev-2147	30	64	.	.	PUNCT
inlawrev-2147	31	1	4int	4int	NOUN
inlawrev-2147	31	2	.	.	PUNCT
inlawrev-2147	32	1	rev	rev	PROPN
inlawrev-2147	32	2	.	.	PROPN
inlawrev-2147	32	3	code	code	PROPN
inlawrev-2147	32	4	of	of	ADP
inlawrev-2147	32	5	1954	1954	NUM
inlawrev-2147	32	6	,	,	PUNCT
inlawrev-2147	32	7	§	§	PROPN
inlawrev-2147	32	8	83(a	83(a	NUM
inlawrev-2147	32	9	)	)	PUNCT
inlawrev-2147	32	10	.	.	PUNCT
inlawrev-2147	33	1	this	this	DET
inlawrev-2147	33	2	stock	stock	NOUN
inlawrev-2147	33	3	might	might	AUX
inlawrev-2147	33	4	be	be	AUX
inlawrev-2147	33	5	obtained	obtain	VERB
inlawrev-2147	33	6	through	through	ADP
inlawrev-2147	33	7	the	the	DET
inlawrev-2147	33	8	exercise	exercise	NOUN
inlawrev-2147	33	9	of	of	ADP
inlawrev-2147	33	10	an	an	DET
inlawrev-2147	33	11	option	option	NOUN
inlawrev-2147	33	12	.	.	PUNCT
inlawrev-2147	34	1	although	although	SCONJ
inlawrev-2147	34	2	both	both	DET
inlawrev-2147	34	3	limitations	limitation	NOUN
inlawrev-2147	34	4	must	must	AUX
inlawrev-2147	34	5	exist	exist	VERB
inlawrev-2147	34	6	,	,	PUNCT
inlawrev-2147	34	7	the	the	DET
inlawrev-2147	34	8	section	section	NOUN
inlawrev-2147	34	9	provides	provide	VERB
inlawrev-2147	34	10	that	that	SCONJ
inlawrev-2147	34	11	if	if	SCONJ
inlawrev-2147	34	12	a	a	DET
inlawrev-2147	34	13	substantial	substantial	ADJ
inlawrev-2147	34	14	risk	risk	NOUN
inlawrev-2147	34	15	is	be	AUX
inlawrev-2147	34	16	present	present	ADJ
inlawrev-2147	34	17	,	,	PUNCT
inlawrev-2147	34	18	the	the	DET
inlawrev-2147	34	19	stock	stock	NOUN
inlawrev-2147	34	20	will	will	AUX
inlawrev-2147	34	21	be	be	AUX
inlawrev-2147	34	22	considered	consider	VERB
inlawrev-2147	34	23	as	as	ADP
inlawrev-2147	34	24	nontransferable	nontransferable	ADJ
inlawrev-2147	34	25	.	.	PUNCT
inlawrev-2147	35	1	i	i	PRON
inlawrev-2147	35	2	d.	d.	PROPN
inlawrev-2147	35	3	§	§	PROPN
inlawrev-2147	35	4	83(c	83(c	NUM
inlawrev-2147	35	5	)	)	PUNCT
inlawrev-2147	35	6	.	.	PUNCT
inlawrev-2147	36	1	to	to	PART
inlawrev-2147	36	2	make	make	VERB
inlawrev-2147	36	3	certain	certain	ADJ
inlawrev-2147	36	4	the	the	DET
inlawrev-2147	36	5	agreement	agreement	NOUN
inlawrev-2147	36	6	is	be	AUX
inlawrev-2147	36	7	carried	carry	VERB
inlawrev-2147	36	8	out	out	ADP
inlawrev-2147	36	9	,	,	PUNCT
inlawrev-2147	36	10	however	however	ADV
inlawrev-2147	36	11	,	,	PUNCT
inlawrev-2147	36	12	the	the	DET
inlawrev-2147	36	13	planner	planner	NOUN
inlawrev-2147	36	14	may	may	AUX
inlawrev-2147	36	15	wish	wish	VERB
inlawrev-2147	36	16	to	to	PART
inlawrev-2147	36	17	mark	mark	VERB
inlawrev-2147	36	18	the	the	DET
inlawrev-2147	36	19	stock	stock	NOUN
inlawrev-2147	36	20	certificates	certificate	NOUN
inlawrev-2147	36	21	with	with	ADP
inlawrev-2147	36	22	notice	notice	NOUN
inlawrev-2147	36	23	of	of	ADP
inlawrev-2147	36	24	the	the	DET
inlawrev-2147	36	25	restrictions	restriction	NOUN
inlawrev-2147	36	26	or	or	CCONJ
inlawrev-2147	36	27	perhaps	perhaps	ADV
inlawrev-2147	36	28	to	to	PART
inlawrev-2147	36	29	place	place	VERB
inlawrev-2147	36	30	the	the	DET
inlawrev-2147	36	31	certificates	certificate	NOUN
inlawrev-2147	36	32	in	in	ADP
inlawrev-2147	36	33	escrow	escrow	NOUN
inlawrev-2147	36	34	.	.	PUNCT
inlawrev-2147	37	1	for	for	ADP
inlawrev-2147	37	2	an	an	DET
inlawrev-2147	37	3	extended	extended	ADJ
inlawrev-2147	37	4	treatment	treatment	NOUN
inlawrev-2147	37	5	of	of	ADP
inlawrev-2147	37	6	section	section	NOUN
inlawrev-2147	37	7	83	83	NUM
inlawrev-2147	37	8	,	,	PUNCT
inlawrev-2147	37	9	including	include	VERB
inlawrev-2147	37	10	the	the	DET
inlawrev-2147	37	11	pre	pre	NOUN
inlawrev-2147	37	12	-	-	NOUN
inlawrev-2147	37	13	section	section	ADJ
inlawrev-2147	37	14	83	83	NUM
inlawrev-2147	37	15	rules	rule	NOUN
inlawrev-2147	37	16	,	,	PUNCT
inlawrev-2147	37	17	see	see	VERB
inlawrev-2147	37	18	hindin	hindin	PROPN
inlawrev-2147	37	19	,	,	PUNCT
inlawrev-2147	37	20	internal	internal	ADJ
inlawrev-2147	37	21	revenue	revenue	NOUN
inlawrev-2147	37	22	code	code	NOUN
inlawrev-2147	37	23	section	section	NOUN
inlawrev-2147	37	24	83	83	NUM
inlawrev-2147	37	25	restricted	restrict	VERB
inlawrev-2147	37	26	stock	stock	NOUN
inlawrev-2147	37	27	plans	plan	NOUN
inlawrev-2147	37	28	,	,	PUNCT
inlawrev-2147	37	29	59	59	NUM
inlawrev-2147	37	30	cornell	cornell	PROPN
inlawrev-2147	37	31	l.	l.	PROPN
inlawrev-2147	37	32	rev	rev	PROPN
inlawrev-2147	37	33	.	.	PROPN
inlawrev-2147	38	1	298	298	NUM
inlawrev-2147	38	2	(	(	PUNCT
inlawrev-2147	38	3	1974	1974	NUM
inlawrev-2147	38	4	)	)	PUNCT
inlawrev-2147	38	5	.	.	PUNCT
inlawrev-2147	39	1	see	see	AUX
inlawrev-2147	39	2	also	also	ADV
inlawrev-2147	39	3	note	note	VERB
inlawrev-2147	39	4	,	,	PUNCT
inlawrev-2147	39	5	stock	stock	NOUN
inlawrev-2147	39	6	options	option	NOUN
inlawrev-2147	39	7	and	and	CCONJ
inlawrev-2147	39	8	the	the	DET
inlawrev-2147	39	9	tax	tax	NOUN
inlawrev-2147	39	10	reform	reform	PROPN
inlawrev-2147	39	11	act	act	NOUN
inlawrev-2147	39	12	of	of	ADP
inlawrev-2147	39	13	1969	1969	NUM
inlawrev-2147	39	14	:	:	PUNCT
inlawrev-2147	39	15	the	the	DET
inlawrev-2147	39	16	question	question	NOUN
inlawrev-2147	39	17	of	of	ADP
inlawrev-2147	39	18	continued	continue	VERB
inlawrev-2147	39	19	utility	utility	NOUN
inlawrev-2147	39	20	,	,	PUNCT
inlawrev-2147	39	21	26	26	NUM
inlawrev-2147	39	22	vand	vand	NOUN
inlawrev-2147	39	23	.	.	PUNCT
inlawrev-2147	40	1	l.	l.	PROPN
inlawrev-2147	40	2	rev	rev	PROPN
inlawrev-2147	40	3	.	.	PROPN
inlawrev-2147	40	4	1261	1261	NUM
inlawrev-2147	40	5	,	,	PUNCT
inlawrev-2147	40	6	1282	1282	NUM
inlawrev-2147	40	7	(	(	PUNCT
inlawrev-2147	40	8	1973	1973	NUM
inlawrev-2147	40	9	)	)	PUNCT
inlawrev-2147	40	10	;	;	PUNCT
inlawrev-2147	41	1	comment	comment	NOUN
inlawrev-2147	41	2	,	,	PUNCT
inlawrev-2147	41	3	property	property	NOUN
inlawrev-2147	41	4	transferred	transfer	VERB
inlawrev-2147	41	5	in	in	ADP
inlawrev-2147	41	6	connection	connection	NOUN
inlawrev-2147	41	7	with	with	ADP
inlawrev-2147	41	8	performance	performance	NOUN
inlawrev-2147	41	9	of	of	ADP
inlawrev-2147	41	10	services	service	NOUN
inlawrev-2147	41	11	under	under	ADP
inlawrev-2147	41	12	section	section	NOUN
inlawrev-2147	41	13	83	83	NUM
inlawrev-2147	41	14	—	—	PUNCT
inlawrev-2147	41	15	effectuation	effectuation	NOUN
inlawrev-2147	41	16	of	of	ADP
inlawrev-2147	41	17	tax	tax	NOUN
inlawrev-2147	41	18	reform	reform	PROPN
inlawrev-2147	41	19	act	act	PROPN
inlawrev-2147	41	20	purposes	purpose	NOUN
inlawrev-2147	41	21	,	,	PUNCT
inlawrev-2147	41	22	17	17	NUM
inlawrev-2147	41	23	wayne	wayne	PROPN
inlawrev-2147	41	24	l.	l.	PROPN
inlawrev-2147	41	25	rev	rev	PROPN
inlawrev-2147	41	26	.	.	PROPN
inlawrev-2147	41	27	1267	1267	NUM
inlawrev-2147	41	28	(	(	PUNCT
inlawrev-2147	41	29	1971	1971	NUM
inlawrev-2147	41	30	)	)	PUNCT
inlawrev-2147	41	31	.	.	PUNCT
inlawrev-2147	42	1	5	5	NUM
inlawrev-2147	42	2	treas	trea	NOUN
inlawrev-2147	42	3	.	.	PUNCT
inlawrev-2147	43	1	reg	reg	PROPN
inlawrev-2147	43	2	.	.	PUNCT
inlawrev-2147	44	1	§	§	PROPN
inlawrev-2147	44	2	1.421	1.421	NUM
inlawrev-2147	44	3	-	-	SYM
inlawrev-2147	44	4	6	6	NUM
inlawrev-2147	44	5	(	(	PUNCT
inlawrev-2147	44	6	d	d	NOUN
inlawrev-2147	44	7	)	)	PUNCT
inlawrev-2147	44	8	(	(	PUNCT
inlawrev-2147	44	9	2	2	NUM
inlawrev-2147	44	10	)	)	PUNCT
inlawrev-2147	44	11	;	;	PUNCT
inlawrev-2147	44	12	kopple	kopple	PROPN
inlawrev-2147	44	13	,	,	PUNCT
inlawrev-2147	44	14	restricted	restrict	VERB
inlawrev-2147	44	15	stock	stock	NOUN
inlawrev-2147	44	16	:	:	PUNCT
inlawrev-2147	44	17	what	what	PRON
inlawrev-2147	44	18	's	be	AUX
inlawrev-2147	44	19	left	leave	VERB
inlawrev-2147	44	20	after	after	ADP
inlawrev-2147	44	21	the	the	DET
inlawrev-2147	44	22	tax	tax	NOUN
inlawrev-2147	44	23	reform	reform	PROPN
inlawrev-2147	44	24	act	act	NOUN
inlawrev-2147	44	25	of	of	ADP
inlawrev-2147	44	26	1969	1969	NUM
inlawrev-2147	44	27	?	?	PUNCT
inlawrev-2147	44	28	,	,	PUNCT
inlawrev-2147	44	29	48	48	NUM
inlawrev-2147	44	30	taxes	taxis	NOUN
inlawrev-2147	44	31	558	558	NUM
inlawrev-2147	44	32	,	,	PUNCT
inlawrev-2147	44	33	559	559	NUM
inlawrev-2147	44	34	(	(	PUNCT
inlawrev-2147	44	35	1970	1970	NUM
inlawrev-2147	44	36	)	)	PUNCT
inlawrev-2147	44	37	.	.	PUNCT
inlawrev-2147	45	1	in	in	ADP
inlawrev-2147	45	2	general	general	ADJ
inlawrev-2147	45	3	,	,	PUNCT
inlawrev-2147	45	4	the	the	DET
inlawrev-2147	45	5	section	section	NOUN
inlawrev-2147	45	6	is	be	AUX
inlawrev-2147	45	7	effective	effective	ADJ
inlawrev-2147	45	8	for	for	ADP
inlawrev-2147	45	9	property	property	NOUN
inlawrev-2147	45	10	transfers	transfer	NOUN
inlawrev-2147	45	11	,	,	PUNCT
inlawrev-2147	45	12	in	in	ADP
inlawrev-2147	45	13	connection	connection	NOUN
inlawrev-2147	45	14	with	with	ADP
inlawrev-2147	45	15	performance	performance	NOUN
inlawrev-2147	45	16	of	of	ADP
inlawrev-2147	45	17	services	service	NOUN
inlawrev-2147	45	18	,	,	PUNCT
inlawrev-2147	45	19	made	make	VERB
inlawrev-2147	45	20	after	after	ADP
inlawrev-2147	45	21	june	june	PROPN
inlawrev-2147	45	22	30	30	NUM
inlawrev-2147	45	23	,	,	PUNCT
inlawrev-2147	45	24	1969	1969	NUM
inlawrev-2147	45	25	,	,	PUNCT
inlawrev-2147	45	26	except	except	SCONJ
inlawrev-2147	45	27	for	for	ADP
inlawrev-2147	45	28	transitional	transitional	ADJ
inlawrev-2147	45	29	situations	situation	NOUN
inlawrev-2147	45	30	not	not	PART
inlawrev-2147	45	31	relevant	relevant	ADJ
inlawrev-2147	45	32	to	to	ADP
inlawrev-2147	45	33	this	this	DET
inlawrev-2147	45	34	comment	comment	NOUN
inlawrev-2147	45	35	.	.	PUNCT
inlawrev-2147	46	1	int	int	NOUN
inlawrev-2147	46	2	.	.	PUNCT
inlawrev-2147	47	1	rev	rev	PROPN
inlawrev-2147	47	2	.	.	PROPN
inlawrev-2147	47	3	code	code	PROPN
inlawrev-2147	47	4	of	of	ADP
inlawrev-2147	47	5	1954	1954	NUM
inlawrev-2147	47	6	,	,	PUNCT
inlawrev-2147	47	7	§	§	PROPN
inlawrev-2147	47	8	83	83	NUM
inlawrev-2147	47	9	(	(	PUNCT
inlawrev-2147	47	10	i	i	NOUN
inlawrev-2147	47	11	)	)	PUNCT
inlawrev-2147	47	12	.	.	PUNCT
inlawrev-2147	48	1	6int	6int	NOUN
inlawrev-2147	48	2	.	.	PUNCT
inlawrev-2147	49	1	rev	rev	PROPN
inlawrev-2147	49	2	.	.	PROPN
inlawrev-2147	49	3	code	code	PROPN
inlawrev-2147	49	4	of	of	ADP
inlawrev-2147	49	5	1954	1954	NUM
inlawrev-2147	49	6	,	,	PUNCT
inlawrev-2147	49	7	§	§	PROPN
inlawrev-2147	49	8	83(e	83(e	NUM
inlawrev-2147	49	9	)	)	PUNCT
inlawrev-2147	49	10	(	(	PUNCT
inlawrev-2147	49	11	3	3	NUM
inlawrev-2147	49	12	)	)	PUNCT
inlawrev-2147	49	13	.	.	PUNCT
inlawrev-2147	50	1	it	it	PRON
inlawrev-2147	50	2	also	also	ADV
inlawrev-2147	50	3	is	be	AUX
inlawrev-2147	50	4	specifically	specifically	ADV
inlawrev-2147	50	5	inapplicable	inapplicable	ADJ
inlawrev-2147	50	6	to	to	ADP
inlawrev-2147	50	7	qualified	qualified	ADJ
inlawrev-2147	50	8	stock	stock	NOUN
inlawrev-2147	50	9	options	option	NOUN
inlawrev-2147	50	10	and	and	CCONJ
inlawrev-2147	50	11	to	to	ADP
inlawrev-2147	50	12	certain	certain	ADJ
inlawrev-2147	50	13	transfers	transfer	NOUN
inlawrev-2147	50	14	involving	involve	VERB
inlawrev-2147	50	15	trusts	trust	NOUN
inlawrev-2147	50	16	and	and	CCONJ
inlawrev-2147	50	17	annuities	annuity	NOUN
inlawrev-2147	50	18	.	.	PUNCT
inlawrev-2147	51	1	i	i	PRON
inlawrev-2147	51	2	d.	d.	PROPN
inlawrev-2147	51	3	§	§	PROPN
inlawrev-2147	51	4	83(e)(1	83(e)(1	NUM
inlawrev-2147	51	5	)	)	PUNCT
inlawrev-2147	51	6	,	,	PUNCT
inlawrev-2147	51	7	(	(	PUNCT
inlawrev-2147	51	8	2	2	NUM
inlawrev-2147	51	9	)	)	PUNCT
inlawrev-2147	51	10	.	.	PUNCT
inlawrev-2147	52	1	656	656	NUM
inlawrev-2147	52	2	indiana	indiana	PROPN
inlawrev-2147	52	3	law	law	PROPN
inlawrev-2147	52	4	review	review	NOUN
inlawrev-2147	52	5	[	[	X
inlawrev-2147	52	6	vol	vol	NOUN
inlawrev-2147	52	7	.	.	PUNCT
inlawrev-2147	52	8	8:654	8:654	NUM
inlawrev-2147	52	9	specifically	specifically	ADV
inlawrev-2147	52	10	inapplicable	inapplicable	ADJ
inlawrev-2147	52	11	to	to	ADP
inlawrev-2147	52	12	a	a	DET
inlawrev-2147	52	13	transfer	transfer	NOUN
inlawrev-2147	52	14	of	of	ADP
inlawrev-2147	52	15	property	property	NOUN
inlawrev-2147	52	16	pursuant	pursuant	NOUN
inlawrev-2147	52	17	to	to	PART
inlawrev-2147	52	18	exercise	exercise	VERB
inlawrev-2147	52	19	of	of	ADP
inlawrev-2147	52	20	an	an	DET
inlawrev-2147	52	21	option	option	NOUN
inlawrev-2147	52	22	with	with	ADP
inlawrev-2147	52	23	a	a	DET
inlawrev-2147	52	24	readily	readily	ADV
inlawrev-2147	52	25	ascertainable	ascertainable	ADJ
inlawrev-2147	52	26	fair	fair	ADJ
inlawrev-2147	52	27	market	market	NOUN
inlawrev-2147	52	28	value	value	NOUN
inlawrev-2147	52	29	.	.	PUNCT
inlawrev-2147	53	1	7	7	NUM
inlawrev-2147	53	2	these	these	DET
inlawrev-2147	53	3	last	last	ADJ
inlawrev-2147	53	4	two	two	NUM
inlawrev-2147	53	5	exclusions	exclusion	NOUN
inlawrev-2147	53	6	,	,	PUNCT
inlawrev-2147	53	7	together	together	ADV
inlawrev-2147	53	8	with	with	ADP
inlawrev-2147	53	9	the	the	DET
inlawrev-2147	53	10	failure	failure	NOUN
inlawrev-2147	53	11	further	far	ADV
inlawrev-2147	53	12	to	to	PART
inlawrev-2147	53	13	exclude	exclude	VERB
inlawrev-2147	53	14	,	,	PUNCT
inlawrev-2147	53	15	suggest	suggest	VERB
inlawrev-2147	53	16	that	that	SCONJ
inlawrev-2147	53	17	the	the	DET
inlawrev-2147	53	18	section	section	NOUN
inlawrev-2147	53	19	is	be	AUX
inlawrev-2147	53	20	applicable	applicable	ADJ
inlawrev-2147	53	21	to	to	ADP
inlawrev-2147	53	22	the	the	DET
inlawrev-2147	53	23	transfer	transfer	NOUN
inlawrev-2147	53	24	of	of	ADP
inlawrev-2147	53	25	property	property	NOUN
inlawrev-2147	53	26	pursuant	pursuant	NOUN
inlawrev-2147	53	27	to	to	ADP
inlawrev-2147	53	28	the	the	DET
inlawrev-2147	53	29	exercise	exercise	NOUN
inlawrev-2147	53	30	of	of	ADP
inlawrev-2147	53	31	an	an	DET
inlawrev-2147	53	32	option	option	NOUN
inlawrev-2147	53	33	without	without	ADP
inlawrev-2147	53	34	a	a	DET
inlawrev-2147	53	35	readily	readily	ADV
inlawrev-2147	53	36	ascertainable	ascertainable	ADJ
inlawrev-2147	53	37	fair	fair	ADJ
inlawrev-2147	53	38	market	market	NOUN
inlawrev-2147	53	39	value	value	NOUN
inlawrev-2147	53	40	.	.	PUNCT
inlawrev-2147	54	1	thus	thus	ADV
inlawrev-2147	54	2	,	,	PUNCT
inlawrev-2147	54	3	the	the	DET
inlawrev-2147	54	4	effect	effect	NOUN
inlawrev-2147	54	5	of	of	ADP
inlawrev-2147	54	6	section	section	NOUN
inlawrev-2147	54	7	83	83	NUM
inlawrev-2147	54	8	is	be	AUX
inlawrev-2147	54	9	important	important	ADJ
inlawrev-2147	54	10	to	to	ADP
inlawrev-2147	54	11	one	one	NUM
inlawrev-2147	54	12	who	who	PRON
inlawrev-2147	54	13	wishes	wish	VERB
inlawrev-2147	54	14	to	to	PART
inlawrev-2147	54	15	construct	construct	VERB
inlawrev-2147	54	16	a	a	DET
inlawrev-2147	54	17	nonstatutory	nonstatutory	ADJ
inlawrev-2147	54	18	option	option	NOUN
inlawrev-2147	54	19	plan	plan	NOUN
inlawrev-2147	54	20	.	.	PUNCT
inlawrev-2147	55	1	8	8	NUM
inlawrev-2147	55	2	a	a	DET
inlawrev-2147	55	3	troublesome	troublesome	ADJ
inlawrev-2147	55	4	problem	problem	NOUN
inlawrev-2147	55	5	one	one	NUM
inlawrev-2147	55	6	first	first	ADV
inlawrev-2147	55	7	must	must	AUX
inlawrev-2147	55	8	confront	confront	VERB
inlawrev-2147	55	9	is	be	AUX
inlawrev-2147	55	10	making	make	VERB
inlawrev-2147	55	11	certain	certain	ADJ
inlawrev-2147	55	12	the	the	DET
inlawrev-2147	55	13	property	property	NOUN
inlawrev-2147	55	14	is	be	AUX
inlawrev-2147	55	15	actually	actually	ADV
inlawrev-2147	55	16	"	"	PUNCT
inlawrev-2147	55	17	transferred	transfer	VERB
inlawrev-2147	55	18	"	"	PUNCT
inlawrev-2147	55	19	so	so	SCONJ
inlawrev-2147	55	20	that	that	SCONJ
inlawrev-2147	55	21	the	the	DET
inlawrev-2147	55	22	transaction	transaction	NOUN
inlawrev-2147	55	23	falls	fall	VERB
inlawrev-2147	55	24	within	within	ADP
inlawrev-2147	55	25	the	the	DET
inlawrev-2147	55	26	ambit	ambit	NOUN
inlawrev-2147	55	27	of	of	ADP
inlawrev-2147	55	28	section	section	NOUN
inlawrev-2147	55	29	83	83	NUM
inlawrev-2147	55	30	.	.	PUNCT
inlawrev-2147	56	1	for	for	ADP
inlawrev-2147	56	2	example	example	NOUN
inlawrev-2147	56	3	,	,	PUNCT
inlawrev-2147	56	4	if	if	SCONJ
inlawrev-2147	56	5	the	the	DET
inlawrev-2147	56	6	stock	stock	NOUN
inlawrev-2147	56	7	is	be	AUX
inlawrev-2147	56	8	purchased	purchase	VERB
inlawrev-2147	56	9	and	and	CCONJ
inlawrev-2147	56	10	the	the	DET
inlawrev-2147	56	11	price	price	NOUN
inlawrev-2147	56	12	is	be	AUX
inlawrev-2147	56	13	paid	pay	VERB
inlawrev-2147	56	14	in	in	ADP
inlawrev-2147	56	15	whole	whole	ADJ
inlawrev-2147	56	16	or	or	CCONJ
inlawrev-2147	56	17	in	in	ADP
inlawrev-2147	56	18	part	part	NOUN
inlawrev-2147	56	19	with	with	ADP
inlawrev-2147	56	20	a	a	DET
inlawrev-2147	56	21	nonrecourse	nonrecourse	NOUN
inlawrev-2147	56	22	obligation	obligation	NOUN
inlawrev-2147	56	23	which	which	PRON
inlawrev-2147	56	24	does	do	AUX
inlawrev-2147	56	25	not	not	PART
inlawrev-2147	56	26	result	result	VERB
inlawrev-2147	56	27	in	in	ADP
inlawrev-2147	56	28	personal	personal	ADJ
inlawrev-2147	56	29	liability	liability	NOUN
inlawrev-2147	56	30	,	,	PUNCT
inlawrev-2147	56	31	the	the	DET
inlawrev-2147	56	32	transaction	transaction	NOUN
inlawrev-2147	56	33	will	will	AUX
inlawrev-2147	56	34	fail	fail	VERB
inlawrev-2147	56	35	,	,	PUNCT
inlawrev-2147	56	36	wholly	wholly	ADV
inlawrev-2147	56	37	or	or	CCONJ
inlawrev-2147	56	38	partly	partly	ADV
inlawrev-2147	56	39	,	,	PUNCT
inlawrev-2147	56	40	to	to	PART
inlawrev-2147	56	41	come	come	VERB
inlawrev-2147	56	42	within	within	ADP
inlawrev-2147	56	43	the	the	DET
inlawrev-2147	56	44	scope	scope	NOUN
inlawrev-2147	56	45	of	of	ADP
inlawrev-2147	56	46	the	the	DET
inlawrev-2147	56	47	rules	rule	NOUN
inlawrev-2147	56	48	until	until	SCONJ
inlawrev-2147	56	49	payment	payment	NOUN
inlawrev-2147	56	50	is	be	AUX
inlawrev-2147	56	51	made	make	VERB
inlawrev-2147	56	52	.	.	PUNCT
inlawrev-2147	56	53	9	9	NUM
inlawrev-2147	56	54	thus	thus	ADV
inlawrev-2147	56	55	,	,	PUNCT
inlawrev-2147	56	56	the	the	DET
inlawrev-2147	56	57	draftsman	draftsman	NOUN
inlawrev-2147	56	58	perhaps	perhaps	ADV
inlawrev-2147	56	59	will	will	AUX
inlawrev-2147	56	60	wish	wish	VERB
inlawrev-2147	56	61	to	to	PART
inlawrev-2147	56	62	rely	rely	VERB
inlawrev-2147	56	63	upon	upon	SCONJ
inlawrev-2147	56	64	a	a	DET
inlawrev-2147	56	65	debt	debt	NOUN
inlawrev-2147	56	66	instrument	instrument	NOUN
inlawrev-2147	56	67	evidencing	evidence	VERB
inlawrev-2147	56	68	personal	personal	ADJ
inlawrev-2147	56	69	liability	liability	NOUN
inlawrev-2147	56	70	on	on	ADP
inlawrev-2147	56	71	the	the	DET
inlawrev-2147	56	72	part	part	NOUN
inlawrev-2147	56	73	of	of	ADP
inlawrev-2147	56	74	the	the	DET
inlawrev-2147	56	75	acquirer	acquirer	NOUN
inlawrev-2147	56	76	if	if	SCONJ
inlawrev-2147	56	77	full	full	ADJ
inlawrev-2147	56	78	cash	cash	NOUN
inlawrev-2147	56	79	payment	payment	NOUN
inlawrev-2147	56	80	is	be	AUX
inlawrev-2147	56	81	not	not	PART
inlawrev-2147	56	82	to	to	PART
inlawrev-2147	56	83	be	be	AUX
inlawrev-2147	56	84	made	make	VERB
inlawrev-2147	56	85	.	.	PUNCT
inlawrev-2147	57	1	this	this	PRON
inlawrev-2147	57	2	raises	raise	VERB
inlawrev-2147	57	3	the	the	DET
inlawrev-2147	57	4	question	question	NOUN
inlawrev-2147	57	5	of	of	ADP
inlawrev-2147	57	6	whether	whether	SCONJ
inlawrev-2147	57	7	a	a	DET
inlawrev-2147	57	8	"	"	PUNCT
inlawrev-2147	57	9	purchase	purchase	NOUN
inlawrev-2147	57	10	"	"	PUNCT
inlawrev-2147	57	11	must	must	AUX
inlawrev-2147	57	12	exist	exist	VERB
inlawrev-2147	57	13	for	for	ADP
inlawrev-2147	57	14	section	section	NOUN
inlawrev-2147	57	15	83	83	NUM
inlawrev-2147	57	16	to	to	PART
inlawrev-2147	57	17	apply	apply	VERB
inlawrev-2147	57	18	or	or	CCONJ
inlawrev-2147	57	19	whether	whether	SCONJ
inlawrev-2147	57	20	bonus	bonus	NOUN
inlawrev-2147	57	21	stock	stock	NOUN
inlawrev-2147	57	22	is	be	AUX
inlawrev-2147	57	23	outside	outside	ADP
inlawrev-2147	57	24	the	the	DET
inlawrev-2147	57	25	scope	scope	NOUN
inlawrev-2147	57	26	of	of	ADP
inlawrev-2147	57	27	the	the	DET
inlawrev-2147	57	28	new	new	ADJ
inlawrev-2147	57	29	law	law	NOUN
inlawrev-2147	57	30	.	.	PUNCT
inlawrev-2147	58	1	proposed	propose	VERB
inlawrev-2147	58	2	regulations	regulation	NOUN
inlawrev-2147	58	3	offer	offer	VERB
inlawrev-2147	58	4	three	three	NUM
inlawrev-2147	58	5	confusing	confusing	ADJ
inlawrev-2147	58	6	examples	example	NOUN
inlawrev-2147	58	7	,	,	PUNCT
inlawrev-2147	58	8	two	two	NUM
inlawrev-2147	58	9	of	of	ADP
inlawrev-2147	58	10	which	which	PRON
inlawrev-2147	58	11	seem	seem	VERB
inlawrev-2147	58	12	to	to	PART
inlawrev-2147	58	13	involve	involve	VERB
inlawrev-2147	58	14	the	the	DET
inlawrev-2147	58	15	lack	lack	NOUN
inlawrev-2147	58	16	of	of	ADP
inlawrev-2147	58	17	a	a	DET
inlawrev-2147	58	18	purchase	purchase	NOUN
inlawrev-2147	58	19	and	and	CCONJ
inlawrev-2147	58	20	result	result	VERB
inlawrev-2147	58	21	in	in	ADP
inlawrev-2147	58	22	no	no	DET
inlawrev-2147	58	23	transfer	transfer	NOUN
inlawrev-2147	58	24	,	,	PUNCT
inlawrev-2147	58	25	10	10	NUM
inlawrev-2147	58	26	and	and	CCONJ
inlawrev-2147	58	27	one	one	NUM
inlawrev-2147	58	28	of	of	ADP
inlawrev-2147	58	29	which	which	PRON
inlawrev-2147	58	30	involves	involve	VERB
inlawrev-2147	58	31	a	a	DET
inlawrev-2147	58	32	purchase	purchase	NOUN
inlawrev-2147	58	33	and	and	CCONJ
inlawrev-2147	58	34	results	result	NOUN
inlawrev-2147	58	35	in	in	ADP
inlawrev-2147	58	36	a	a	DET
inlawrev-2147	58	37	transfer	transfer	NOUN
inlawrev-2147	58	38	.	.	PUNCT
inlawrev-2147	59	1	11	11	NUM
inlawrev-2147	59	2	of	of	ADP
inlawrev-2147	59	3	course	course	NOUN
inlawrev-2147	59	4	,	,	PUNCT
inlawrev-2147	59	5	in	in	ADP
inlawrev-2147	59	6	the	the	DET
inlawrev-2147	59	7	two	two	NUM
inlawrev-2147	59	8	examples	example	NOUN
inlawrev-2147	59	9	which	which	PRON
inlawrev-2147	59	10	appear	appear	VERB
inlawrev-2147	59	11	to	to	PART
inlawrev-2147	59	12	involve	involve	VERB
inlawrev-2147	59	13	bonus	bonus	NOUN
inlawrev-2147	59	14	stock	stock	NOUN
inlawrev-2147	59	15	,	,	PUNCT
inlawrev-2147	59	16	12	12	NUM
inlawrev-2147	59	17	the	the	DET
inlawrev-2147	59	18	transud	transud	NOUN
inlawrev-2147	59	19	.	.	PUNCT
inlawrev-2147	60	1	§	§	PROPN
inlawrev-2147	60	2	83(e	83(e	NUM
inlawrev-2147	60	3	)	)	PUNCT
inlawrev-2147	60	4	(	(	PUNCT
inlawrev-2147	60	5	4	4	NUM
inlawrev-2147	60	6	)	)	PUNCT
inlawrev-2147	60	7	.	.	PUNCT
inlawrev-2147	61	1	6apparently	6apparently	ADV
inlawrev-2147	61	2	,	,	PUNCT
inlawrev-2147	61	3	the	the	DET
inlawrev-2147	61	4	taxable	taxable	ADJ
inlawrev-2147	61	5	event	event	NOUN
inlawrev-2147	61	6	will	will	AUX
inlawrev-2147	61	7	occur	occur	VERB
inlawrev-2147	61	8	at	at	ADP
inlawrev-2147	61	9	transfer	transfer	NOUN
inlawrev-2147	61	10	of	of	ADP
inlawrev-2147	61	11	the	the	DET
inlawrev-2147	61	12	property	property	NOUN
inlawrev-2147	61	13	even	even	ADV
inlawrev-2147	61	14	though	though	SCONJ
inlawrev-2147	61	15	the	the	DET
inlawrev-2147	61	16	option	option	NOUN
inlawrev-2147	61	17	acquires	acquire	VERB
inlawrev-2147	61	18	a	a	DET
inlawrev-2147	61	19	readily	readily	ADV
inlawrev-2147	61	20	ascertainable	ascertainable	ADJ
inlawrev-2147	61	21	fair	fair	ADJ
inlawrev-2147	61	22	market	market	NOUN
inlawrev-2147	61	23	value	value	NOUN
inlawrev-2147	61	24	between	between	ADP
inlawrev-2147	61	25	its	its	PRON
inlawrev-2147	61	26	grant	grant	NOUN
inlawrev-2147	61	27	and	and	CCONJ
inlawrev-2147	61	28	its	its	PRON
inlawrev-2147	61	29	exercise	exercise	NOUN
inlawrev-2147	61	30	.	.	PUNCT
inlawrev-2147	62	1	proposed	propose	VERB
inlawrev-2147	62	2	treas	treas	PROPN
inlawrev-2147	62	3	.	.	PUNCT
inlawrev-2147	63	1	reg	reg	PROPN
inlawrev-2147	63	2	.	.	PUNCT
inlawrev-2147	64	1	§	§	PROPN
inlawrev-2147	64	2	1.83	1.83	NUM
inlawrev-2147	64	3	-	-	SYM
inlawrev-2147	64	4	7	7	NUM
inlawrev-2147	64	5	(	(	PUNCT
inlawrev-2147	64	6	a	a	NOUN
inlawrev-2147	64	7	)	)	PUNCT
inlawrev-2147	64	8	(	(	PUNCT
inlawrev-2147	64	9	2	2	NUM
inlawrev-2147	64	10	)	)	PUNCT
inlawrev-2147	64	11	,	,	PUNCT
inlawrev-2147	64	12	36	36	NUM
inlawrev-2147	64	13	fed	feed	VERB
inlawrev-2147	64	14	.	.	PUNCT
inlawrev-2147	65	1	reg	reg	PROPN
inlawrev-2147	65	2	.	.	PUNCT
inlawrev-2147	65	3	10793	10793	NUM
inlawrev-2147	65	4	(	(	PUNCT
inlawrev-2147	65	5	1971	1971	NUM
inlawrev-2147	65	6	)	)	PUNCT
inlawrev-2147	65	7	.	.	PUNCT
inlawrev-2147	66	1	'	'	PUNCT
inlawrev-2147	66	2	proposed	propose	VERB
inlawrev-2147	66	3	treas	treas	PROPN
inlawrev-2147	66	4	.	.	PUNCT
inlawrev-2147	67	1	reg	reg	PROPN
inlawrev-2147	67	2	.	.	PUNCT
inlawrev-2147	68	1	§	§	PROPN
inlawrev-2147	68	2	§	§	PROPN
inlawrev-2147	68	3	1.83	1.83	NUM
inlawrev-2147	68	4	-	-	PUNCT
inlawrev-2147	68	5	3(a	3(a	NUM
inlawrev-2147	68	6	)	)	PUNCT
inlawrev-2147	68	7	(	(	PUNCT
inlawrev-2147	68	8	1	1	NUM
inlawrev-2147	68	9	)	)	PUNCT
inlawrev-2147	68	10	,	,	PUNCT
inlawrev-2147	68	11	(	(	PUNCT
inlawrev-2147	68	12	2	2	X
inlawrev-2147	68	13	)	)	PUNCT
inlawrev-2147	68	14	example	example	NOUN
inlawrev-2147	68	15	(	(	PUNCT
inlawrev-2147	68	16	2	2	NUM
inlawrev-2147	68	17	)	)	PUNCT
inlawrev-2147	68	18	,	,	PUNCT
inlawrev-2147	68	19	36	36	NUM
inlawrev-2147	68	20	fed	feed	VERB
inlawrev-2147	68	21	.	.	PUNCT
inlawrev-2147	69	1	reg	reg	PROPN
inlawrev-2147	69	2	.	.	PROPN
inlawrev-2147	69	3	10790	10790	NUM
inlawrev-2147	69	4	(	(	PUNCT
inlawrev-2147	69	5	1971	1971	NUM
inlawrev-2147	69	6	)	)	PUNCT
inlawrev-2147	69	7	.	.	PUNCT
inlawrev-2147	70	1	schapiro	schapiro	PROPN
inlawrev-2147	70	2	,	,	PUNCT
inlawrev-2147	70	3	proposed	propose	VERB
inlawrev-2147	70	4	treasury	treasury	NOUN
inlawrev-2147	70	5	regulations	regulation	NOUN
inlawrev-2147	70	6	under	under	ADP
inlawrev-2147	70	7	code	code	NOUN
inlawrev-2147	70	8	section	section	NOUN
inlawrev-2147	70	9	83	83	NUM
inlawrev-2147	70	10	,	,	PUNCT
inlawrev-2147	70	11	25	25	NUM
inlawrev-2147	70	12	the	the	DET
inlawrev-2147	70	13	tax	tax	NOUN
inlawrev-2147	70	14	lawyer	lawyer	NOUN
inlawrev-2147	70	15	281	281	NUM
inlawrev-2147	70	16	,	,	PUNCT
inlawrev-2147	70	17	283	283	NUM
inlawrev-2147	70	18	(	(	PUNCT
inlawrev-2147	70	19	1971	1971	NUM
inlawrev-2147	70	20	)	)	PUNCT
inlawrev-2147	70	21	.	.	PUNCT
inlawrev-2147	71	1	10proposed	10proposed	NUM
inlawrev-2147	71	2	treas	treas	PROPN
inlawrev-2147	71	3	.	.	PUNCT
inlawrev-2147	72	1	reg	reg	PROPN
inlawrev-2147	72	2	.	.	PUNCT
inlawrev-2147	73	1	§	§	PROPN
inlawrev-2147	73	2	1.83	1.83	NUM
inlawrev-2147	73	3	-	-	SYM
inlawrev-2147	73	4	3	3	NUM
inlawrev-2147	73	5	(	(	PUNCT
inlawrev-2147	73	6	a	a	NOUN
inlawrev-2147	73	7	)	)	PUNCT
inlawrev-2147	73	8	(	(	PUNCT
inlawrev-2147	73	9	2	2	X
inlawrev-2147	73	10	)	)	PUNCT
inlawrev-2147	73	11	examples	example	NOUN
inlawrev-2147	73	12	(	(	PUNCT
inlawrev-2147	73	13	1	1	NUM
inlawrev-2147	73	14	)	)	PUNCT
inlawrev-2147	73	15	&	&	CCONJ
inlawrev-2147	73	16	(	(	PUNCT
inlawrev-2147	73	17	3	3	NUM
inlawrev-2147	73	18	)	)	PUNCT
inlawrev-2147	73	19	,	,	PUNCT
inlawrev-2147	73	20	36	36	NUM
inlawrev-2147	73	21	fed	feed	VERB
inlawrev-2147	73	22	.	.	PUNCT
inlawrev-2147	74	1	reg	reg	PROPN
inlawrev-2147	74	2	.	.	PROPN
inlawrev-2147	74	3	10790	10790	NUM
inlawrev-2147	74	4	(	(	PUNCT
inlawrev-2147	74	5	1971	1971	NUM
inlawrev-2147	74	6	)	)	PUNCT
inlawrev-2147	74	7	.	.	PUNCT
inlawrev-2147	75	1	the	the	DET
inlawrev-2147	75	2	first	first	ADJ
inlawrev-2147	75	3	example	example	NOUN
inlawrev-2147	75	4	seems	seem	VERB
inlawrev-2147	75	5	to	to	PART
inlawrev-2147	75	6	illustrate	illustrate	VERB
inlawrev-2147	75	7	bonus	bonus	NOUN
inlawrev-2147	75	8	stock	stock	NOUN
inlawrev-2147	75	9	to	to	PART
inlawrev-2147	75	10	be	be	AUX
inlawrev-2147	75	11	repurchased	repurchase	VERB
inlawrev-2147	75	12	at	at	ADP
inlawrev-2147	75	13	the	the	DET
inlawrev-2147	75	14	excess	excess	NOUN
inlawrev-2147	75	15	,	,	PUNCT
inlawrev-2147	75	16	if	if	SCONJ
inlawrev-2147	75	17	any	any	PRON
inlawrev-2147	75	18	,	,	PUNCT
inlawrev-2147	75	19	of	of	ADP
inlawrev-2147	75	20	book	book	NOUN
inlawrev-2147	75	21	value	value	NOUN
inlawrev-2147	75	22	upon	upon	SCONJ
inlawrev-2147	75	23	termination	termination	NOUN
inlawrev-2147	75	24	of	of	ADP
inlawrev-2147	75	25	employment	employment	NOUN
inlawrev-2147	75	26	over	over	ADP
inlawrev-2147	75	27	book	book	NOUN
inlawrev-2147	75	28	value	value	NOUN
inlawrev-2147	75	29	at	at	ADP
inlawrev-2147	75	30	the	the	DET
inlawrev-2147	75	31	time	time	NOUN
inlawrev-2147	75	32	of	of	ADP
inlawrev-2147	75	33	purported	purport	VERB
inlawrev-2147	75	34	transfer	transfer	NOUN
inlawrev-2147	75	35	.	.	PUNCT
inlawrev-2147	76	1	the	the	DET
inlawrev-2147	76	2	third	third	ADJ
inlawrev-2147	76	3	example	example	NOUN
inlawrev-2147	76	4	seems	seem	VERB
inlawrev-2147	76	5	to	to	PART
inlawrev-2147	76	6	illustrate	illustrate	VERB
inlawrev-2147	76	7	bonus	bonus	NOUN
inlawrev-2147	76	8	stock	stock	NOUN
inlawrev-2147	76	9	to	to	PART
inlawrev-2147	76	10	be	be	AUX
inlawrev-2147	76	11	repurchased	repurchase	VERB
inlawrev-2147	76	12	for	for	ADP
inlawrev-2147	76	13	declared	declare	VERB
inlawrev-2147	76	14	and	and	CCONJ
inlawrev-2147	76	15	unpaid	unpaid	ADJ
inlawrev-2147	76	16	dividends	dividend	NOUN
inlawrev-2147	76	17	since	since	SCONJ
inlawrev-2147	76	18	the	the	DET
inlawrev-2147	76	19	time	time	NOUN
inlawrev-2147	76	20	of	of	ADP
inlawrev-2147	76	21	purported	purport	VERB
inlawrev-2147	76	22	transfer	transfer	NOUN
inlawrev-2147	76	23	.	.	PUNCT
inlawrev-2147	77	1	neither	neither	PRON
inlawrev-2147	77	2	appears	appear	VERB
inlawrev-2147	77	3	to	to	PART
inlawrev-2147	77	4	be	be	AUX
inlawrev-2147	77	5	subject	subject	ADJ
inlawrev-2147	77	6	to	to	ADP
inlawrev-2147	77	7	a	a	DET
inlawrev-2147	77	8	restriction	restriction	NOUN
inlawrev-2147	77	9	that	that	PRON
inlawrev-2147	77	10	carries	carry	VERB
inlawrev-2147	77	11	a	a	DET
inlawrev-2147	77	12	specific	specific	ADJ
inlawrev-2147	77	13	time	time	NOUN
inlawrev-2147	77	14	limitation	limitation	NOUN
inlawrev-2147	77	15	other	other	ADJ
inlawrev-2147	77	16	than	than	ADP
inlawrev-2147	77	17	the	the	DET
inlawrev-2147	77	18	undetermined	undetermined	ADJ
inlawrev-2147	77	19	term	term	NOUN
inlawrev-2147	77	20	of	of	ADP
inlawrev-2147	77	21	employment	employment	NOUN
inlawrev-2147	77	22	.	.	PUNCT
inlawrev-2147	78	1	further	far	ADV
inlawrev-2147	78	2	,	,	PUNCT
inlawrev-2147	78	3	both	both	PRON
inlawrev-2147	78	4	are	be	AUX
inlawrev-2147	78	5	utilized	utilize	VERB
inlawrev-2147	78	6	as	as	ADP
inlawrev-2147	78	7	examples	example	NOUN
inlawrev-2147	78	8	of	of	ADP
inlawrev-2147	78	9	situations	situation	NOUN
inlawrev-2147	78	10	in	in	ADP
inlawrev-2147	78	11	which	which	PRON
inlawrev-2147	78	12	no	no	DET
inlawrev-2147	78	13	transfer	transfer	NOUN
inlawrev-2147	78	14	has	have	AUX
inlawrev-2147	78	15	occurred	occur	VERB
inlawrev-2147	78	16	.	.	PUNCT
inlawrev-2147	79	1	"	"	PUNCT
inlawrev-2147	79	2	proposed	propose	VERB
inlawrev-2147	79	3	treas	treas	PROPN
inlawrev-2147	79	4	.	.	PUNCT
inlawrev-2147	80	1	reg	reg	PROPN
inlawrev-2147	80	2	.	.	PUNCT
inlawrev-2147	81	1	§	§	PROPN
inlawrev-2147	81	2	1.83	1.83	NUM
inlawrev-2147	81	3	-	-	PUNCT
inlawrev-2147	81	4	3(a	3(a	NUM
inlawrev-2147	81	5	)	)	PUNCT
inlawrev-2147	81	6	(	(	PUNCT
inlawrev-2147	81	7	2	2	X
inlawrev-2147	81	8	)	)	PUNCT
inlawrev-2147	81	9	example	example	NOUN
inlawrev-2147	81	10	(	(	PUNCT
inlawrev-2147	81	11	4	4	NUM
inlawrev-2147	81	12	)	)	PUNCT
inlawrev-2147	81	13	,	,	PUNCT
inlawrev-2147	81	14	36	36	NUM
inlawrev-2147	81	15	fed	feed	VERB
inlawrev-2147	81	16	.	.	PUNCT
inlawrev-2147	82	1	reg	reg	PROPN
inlawrev-2147	82	2	.	.	PROPN
inlawrev-2147	82	3	10790	10790	NUM
inlawrev-2147	82	4	(	(	PUNCT
inlawrev-2147	82	5	1971	1971	NUM
inlawrev-2147	82	6	)	)	PUNCT
inlawrev-2147	82	7	.	.	PUNCT
inlawrev-2147	83	1	in	in	ADP
inlawrev-2147	83	2	this	this	DET
inlawrev-2147	83	3	example	example	NOUN
inlawrev-2147	83	4	a	a	DET
inlawrev-2147	83	5	sale	sale	NOUN
inlawrev-2147	83	6	at	at	ADP
inlawrev-2147	83	7	one	one	NUM
inlawrev-2147	83	8	-	-	PUNCT
inlawrev-2147	83	9	half	half	NOUN
inlawrev-2147	83	10	of	of	ADP
inlawrev-2147	83	11	book	book	NOUN
inlawrev-2147	83	12	value	value	NOUN
inlawrev-2147	83	13	to	to	PART
inlawrev-2147	83	14	be	be	AUX
inlawrev-2147	83	15	repurchased	repurchase	VERB
inlawrev-2147	83	16	at	at	ADP
inlawrev-2147	83	17	three	three	NUM
inlawrev-2147	83	18	-	-	PUNCT
inlawrev-2147	83	19	fourths	fourth	NOUN
inlawrev-2147	83	20	of	of	ADP
inlawrev-2147	83	21	book	book	NOUN
inlawrev-2147	83	22	value	value	NOUN
inlawrev-2147	83	23	at	at	ADP
inlawrev-2147	83	24	an	an	DET
inlawrev-2147	83	25	undetermined	undetermined	ADJ
inlawrev-2147	83	26	time	time	NOUN
inlawrev-2147	83	27	of	of	ADP
inlawrev-2147	83	28	termination	termination	NOUN
inlawrev-2147	83	29	of	of	ADP
inlawrev-2147	83	30	employment	employment	NOUN
inlawrev-2147	83	31	was	be	AUX
inlawrev-2147	83	32	said	say	VERB
inlawrev-2147	83	33	to	to	PART
inlawrev-2147	83	34	be	be	AUX
inlawrev-2147	83	35	a	a	DET
inlawrev-2147	83	36	transfer	transfer	NOUN
inlawrev-2147	83	37	within	within	ADP
inlawrev-2147	83	38	the	the	DET
inlawrev-2147	83	39	meaning	meaning	NOUN
inlawrev-2147	83	40	of	of	ADP
inlawrev-2147	83	41	section	section	NOUN
inlawrev-2147	83	42	83	83	NUM
inlawrev-2147	83	43	because	because	SCONJ
inlawrev-2147	83	44	a	a	DET
inlawrev-2147	83	45	shareholder	shareholder	NOUN
inlawrev-2147	83	46	acquired	acquire	VERB
inlawrev-2147	83	47	a	a	DET
inlawrev-2147	83	48	valuable	valuable	ADJ
inlawrev-2147	83	49	right	right	NOUN
inlawrev-2147	83	50	that	that	PRON
inlawrev-2147	83	51	could	could	AUX
inlawrev-2147	83	52	increase	increase	VERB
inlawrev-2147	83	53	or	or	CCONJ
inlawrev-2147	83	54	decrease	decrease	VERB
inlawrev-2147	83	55	during	during	ADP
inlawrev-2147	83	56	the	the	DET
inlawrev-2147	83	57	employment	employment	NOUN
inlawrev-2147	83	58	.	.	PUNCT
inlawrev-2147	84	1	12proposed	12propose	VERB
inlawrev-2147	85	1	treas	treas	PROPN
inlawrev-2147	85	2	.	.	PUNCT
inlawrev-2147	86	1	reg	reg	PROPN
inlawrev-2147	86	2	.	.	PUNCT
inlawrev-2147	87	1	§	§	PROPN
inlawrev-2147	87	2	1.83	1.83	NUM
inlawrev-2147	87	3	-	-	PUNCT
inlawrev-2147	87	4	3(a	3(a	NUM
inlawrev-2147	87	5	)	)	PUNCT
inlawrev-2147	87	6	(	(	PUNCT
inlawrev-2147	87	7	2	2	X
inlawrev-2147	87	8	)	)	PUNCT
inlawrev-2147	87	9	examples	example	NOUN
inlawrev-2147	87	10	(	(	PUNCT
inlawrev-2147	87	11	1	1	NUM
inlawrev-2147	87	12	)	)	PUNCT
inlawrev-2147	87	13	&	&	CCONJ
inlawrev-2147	87	14	(	(	PUNCT
inlawrev-2147	87	15	3	3	NUM
inlawrev-2147	87	16	)	)	PUNCT
inlawrev-2147	87	17	,	,	PUNCT
inlawrev-2147	87	18	36	36	NUM
inlawrev-2147	87	19	fed	feed	VERB
inlawrev-2147	87	20	.	.	PUNCT
inlawrev-2147	88	1	reg	reg	PROPN
inlawrev-2147	88	2	.	.	PROPN
inlawrev-2147	88	3	10790	10790	NUM
inlawrev-2147	88	4	(	(	PUNCT
inlawrev-2147	88	5	1971	1971	NUM
inlawrev-2147	88	6	)	)	PUNCT
inlawrev-2147	88	7	.	.	PUNCT
inlawrev-2147	89	1	1975	1975	NUM
inlawrev-2147	89	2	]	]	PUNCT
inlawrev-2147	89	3	restricted	restrict	VERB
inlawrev-2147	89	4	stock	stock	NOUN
inlawrev-2147	89	5	657	657	NUM
inlawrev-2147	89	6	actions	action	NOUN
inlawrev-2147	89	7	seem	seem	VERB
inlawrev-2147	89	8	to	to	PART
inlawrev-2147	89	9	have	have	AUX
inlawrev-2147	89	10	failed	fail	VERB
inlawrev-2147	89	11	as	as	ADP
inlawrev-2147	89	12	"	"	PUNCT
inlawrev-2147	89	13	transfers	transfer	NOUN
inlawrev-2147	89	14	"	"	PUNCT
inlawrev-2147	89	15	primarily	primarily	ADV
inlawrev-2147	89	16	because	because	SCONJ
inlawrev-2147	89	17	the	the	DET
inlawrev-2147	89	18	stockholders	stockholder	NOUN
inlawrev-2147	89	19	were	be	AUX
inlawrev-2147	89	20	protected	protect	VERB
inlawrev-2147	89	21	from	from	ADP
inlawrev-2147	89	22	any	any	DET
inlawrev-2147	89	23	downside	downside	ADJ
inlawrev-2147	89	24	risk	risk	NOUN
inlawrev-2147	89	25	of	of	ADP
inlawrev-2147	89	26	loss	loss	NOUN
inlawrev-2147	89	27	.	.	PUNCT
inlawrev-2147	90	1	13	13	NUM
inlawrev-2147	90	2	the	the	DET
inlawrev-2147	90	3	stock	stock	NOUN
inlawrev-2147	90	4	transferred	transfer	VERB
inlawrev-2147	90	5	without	without	ADP
inlawrev-2147	90	6	a	a	DET
inlawrev-2147	90	7	purchase	purchase	NOUN
inlawrev-2147	90	8	is	be	AUX
inlawrev-2147	90	9	shown	show	VERB
inlawrev-2147	90	10	in	in	ADP
inlawrev-2147	90	11	at	at	ADV
inlawrev-2147	90	12	least	least	ADV
inlawrev-2147	90	13	one	one	NUM
inlawrev-2147	90	14	other	other	ADJ
inlawrev-2147	90	15	example	example	NOUN
inlawrev-2147	90	16	,	,	PUNCT
inlawrev-2147	90	17	however	however	ADV
inlawrev-2147	90	18	,	,	PUNCT
inlawrev-2147	90	19	to	to	PART
inlawrev-2147	90	20	be	be	AUX
inlawrev-2147	90	21	potentially	potentially	ADV
inlawrev-2147	90	22	within	within	ADP
inlawrev-2147	90	23	the	the	DET
inlawrev-2147	90	24	scope	scope	NOUN
inlawrev-2147	90	25	of	of	ADP
inlawrev-2147	90	26	section	section	NOUN
inlawrev-2147	90	27	83	83	NUM
inlawrev-2147	90	28	.	.	PUNCT
inlawrev-2147	90	29	14	14	NUM
inlawrev-2147	90	30	because	because	SCONJ
inlawrev-2147	90	31	of	of	ADP
inlawrev-2147	90	32	this	this	DET
inlawrev-2147	90	33	ambiguity	ambiguity	NOUN
inlawrev-2147	90	34	,	,	PUNCT
inlawrev-2147	90	35	it	it	PRON
inlawrev-2147	90	36	may	may	AUX
inlawrev-2147	90	37	be	be	AUX
inlawrev-2147	90	38	unnecessarily	unnecessarily	ADV
inlawrev-2147	90	39	conservative	conservative	ADJ
inlawrev-2147	90	40	to	to	PART
inlawrev-2147	90	41	avoid	avoid	VERB
inlawrev-2147	90	42	fully	fully	ADV
inlawrev-2147	90	43	the	the	DET
inlawrev-2147	90	44	use	use	NOUN
inlawrev-2147	90	45	of	of	ADP
inlawrev-2147	90	46	bonus	bonus	NOUN
inlawrev-2147	90	47	stock	stock	NOUN
inlawrev-2147	90	48	.	.	PUNCT
inlawrev-2147	91	1	on	on	ADP
inlawrev-2147	91	2	the	the	DET
inlawrev-2147	91	3	other	other	ADJ
inlawrev-2147	91	4	hand	hand	NOUN
inlawrev-2147	91	5	,	,	PUNCT
inlawrev-2147	91	6	requiring	require	VERB
inlawrev-2147	91	7	a	a	DET
inlawrev-2147	91	8	minimal	minimal	ADJ
inlawrev-2147	91	9	payment	payment	NOUN
inlawrev-2147	91	10	may	may	AUX
inlawrev-2147	91	11	set	set	VERB
inlawrev-2147	91	12	a	a	DET
inlawrev-2147	91	13	planner	planner	NOUN
inlawrev-2147	91	14	's	's	PART
inlawrev-2147	91	15	mind	mind	NOUN
inlawrev-2147	91	16	at	at	ADP
inlawrev-2147	91	17	ease	ease	NOUN
inlawrev-2147	91	18	as	as	ADV
inlawrev-2147	91	19	well	well	ADV
inlawrev-2147	91	20	as	as	ADP
inlawrev-2147	91	21	raise	raise	VERB
inlawrev-2147	91	22	capital	capital	NOUN
inlawrev-2147	91	23	for	for	ADP
inlawrev-2147	91	24	the	the	DET
inlawrev-2147	91	25	company	company	NOUN
inlawrev-2147	91	26	.	.	PUNCT
inlawrev-2147	92	1	at	at	ADP
inlawrev-2147	92	2	the	the	DET
inlawrev-2147	92	3	very	very	ADV
inlawrev-2147	92	4	least	least	ADJ
inlawrev-2147	92	5	,	,	PUNCT
inlawrev-2147	92	6	an	an	DET
inlawrev-2147	92	7	attempt	attempt	NOUN
inlawrev-2147	92	8	should	should	AUX
inlawrev-2147	92	9	be	be	AUX
inlawrev-2147	92	10	made	make	VERB
inlawrev-2147	92	11	to	to	PART
inlawrev-2147	92	12	assure	assure	VERB
inlawrev-2147	92	13	that	that	SCONJ
inlawrev-2147	92	14	the	the	DET
inlawrev-2147	92	15	holder	holder	NOUN
inlawrev-2147	92	16	of	of	ADP
inlawrev-2147	92	17	the	the	DET
inlawrev-2147	92	18	stock	stock	NOUN
inlawrev-2147	92	19	has	have	VERB
inlawrev-2147	92	20	a	a	DET
inlawrev-2147	92	21	chance	chance	NOUN
inlawrev-2147	92	22	of	of	ADP
inlawrev-2147	92	23	loss	loss	NOUN
inlawrev-2147	92	24	as	as	ADV
inlawrev-2147	92	25	well	well	ADV
inlawrev-2147	92	26	as	as	ADP
inlawrev-2147	92	27	an	an	DET
inlawrev-2147	92	28	opportunity	opportunity	NOUN
inlawrev-2147	92	29	for	for	ADP
inlawrev-2147	92	30	gain	gain	NOUN
inlawrev-2147	92	31	.	.	PUNCT
inlawrev-2147	93	1	requiring	require	VERB
inlawrev-2147	93	2	a	a	DET
inlawrev-2147	93	3	payment	payment	NOUN
inlawrev-2147	93	4	is	be	AUX
inlawrev-2147	93	5	a	a	DET
inlawrev-2147	93	6	certain	certain	ADJ
inlawrev-2147	93	7	way	way	NOUN
inlawrev-2147	93	8	to	to	PART
inlawrev-2147	93	9	assure	assure	VERB
inlawrev-2147	93	10	that	that	SCONJ
inlawrev-2147	93	11	the	the	DET
inlawrev-2147	93	12	stockholder	stockholder	NOUN
inlawrev-2147	93	13	bears	bear	VERB
inlawrev-2147	93	14	the	the	DET
inlawrev-2147	93	15	risk	risk	NOUN
inlawrev-2147	93	16	of	of	ADP
inlawrev-2147	93	17	a	a	DET
inlawrev-2147	93	18	potential	potential	ADJ
inlawrev-2147	93	19	loss	loss	NOUN
inlawrev-2147	93	20	.	.	PUNCT
inlawrev-2147	94	1	avoidance	avoidance	NOUN
inlawrev-2147	94	2	of	of	ADP
inlawrev-2147	94	3	the	the	DET
inlawrev-2147	94	4	fact	fact	NOUN
inlawrev-2147	94	5	situations	situation	NOUN
inlawrev-2147	94	6	described	describe	VERB
inlawrev-2147	94	7	in	in	ADP
inlawrev-2147	94	8	the	the	DET
inlawrev-2147	94	9	regulatory	regulatory	ADJ
inlawrev-2147	94	10	examples	example	NOUN
inlawrev-2147	94	11	,	,	PUNCT
inlawrev-2147	94	12	both	both	PRON
inlawrev-2147	94	13	of	of	ADP
inlawrev-2147	94	14	which	which	PRON
inlawrev-2147	94	15	are	be	AUX
inlawrev-2147	94	16	badly	badly	ADV
inlawrev-2147	94	17	in	in	ADP
inlawrev-2147	94	18	need	need	NOUN
inlawrev-2147	94	19	of	of	ADP
inlawrev-2147	94	20	clarifying	clarify	VERB
inlawrev-2147	94	21	revision	revision	NOUN
inlawrev-2147	94	22	,	,	PUNCT
inlawrev-2147	94	23	is	be	AUX
inlawrev-2147	94	24	also	also	ADV
inlawrev-2147	94	25	an	an	DET
inlawrev-2147	94	26	obvious	obvious	ADJ
inlawrev-2147	94	27	precaution	precaution	NOUN
inlawrev-2147	94	28	.	.	PUNCT
inlawrev-2147	95	1	iii	iii	X
inlawrev-2147	95	2	.	.	PUNCT
inlawrev-2147	95	3	semantic	semantic	ADJ
inlawrev-2147	95	4	issues	issue	NOUN
inlawrev-2147	95	5	although	although	SCONJ
inlawrev-2147	95	6	the	the	DET
inlawrev-2147	95	7	term	term	NOUN
inlawrev-2147	95	8	"	"	PUNCT
inlawrev-2147	95	9	substantial	substantial	ADJ
inlawrev-2147	95	10	"	"	PUNCT
inlawrev-2147	95	11	appears	appear	VERB
inlawrev-2147	95	12	in	in	ADP
inlawrev-2147	95	13	several	several	ADJ
inlawrev-2147	95	14	places	place	NOUN
inlawrev-2147	95	15	in	in	ADP
inlawrev-2147	95	16	the	the	DET
inlawrev-2147	95	17	code	code	NOUN
inlawrev-2147	95	18	,	,	PUNCT
inlawrev-2147	95	19	section	section	NOUN
inlawrev-2147	95	20	83(c)(1	83(c)(1	NUM
inlawrev-2147	95	21	)	)	PUNCT
inlawrev-2147	95	22	perhaps	perhaps	ADV
inlawrev-2147	95	23	best	well	ADV
inlawrev-2147	95	24	illustrates	illustrate	VERB
inlawrev-2147	95	25	the	the	DET
inlawrev-2147	95	26	multiple	multiple	ADJ
inlawrev-2147	95	27	meanings	meaning	NOUN
inlawrev-2147	95	28	of	of	ADP
inlawrev-2147	95	29	the	the	DET
inlawrev-2147	95	30	term	term	NOUN
inlawrev-2147	95	31	.	.	PUNCT
inlawrev-2147	96	1	in	in	ADP
inlawrev-2147	96	2	what	what	PRON
inlawrev-2147	96	3	could	could	AUX
inlawrev-2147	96	4	be	be	AUX
inlawrev-2147	96	5	either	either	CCONJ
inlawrev-2147	96	6	a	a	DET
inlawrev-2147	96	7	definition	definition	NOUN
inlawrev-2147	96	8	or	or	CCONJ
inlawrev-2147	96	9	an	an	DET
inlawrev-2147	96	10	illustration	illustration	NOUN
inlawrev-2147	96	11	of	of	ADP
inlawrev-2147	96	12	a	a	DET
inlawrev-2147	96	13	substantial	substantial	ADJ
inlawrev-2147	96	14	risk	risk	NOUN
inlawrev-2147	96	15	of	of	ADP
inlawrev-2147	96	16	forfeiture	forfeiture	NOUN
inlawrev-2147	96	17	,	,	PUNCT
inlawrev-2147	96	18	congress	congress	PROPN
inlawrev-2147	96	19	provided	provide	VERB
inlawrev-2147	96	20	in	in	ADP
inlawrev-2147	96	21	section	section	NOUN
inlawrev-2147	96	22	83(c	83(c	NUM
inlawrev-2147	96	23	)	)	PUNCT
inlawrev-2147	96	24	(	(	PUNCT
inlawrev-2147	96	25	1	1	X
inlawrev-2147	96	26	)	)	PUNCT
inlawrev-2147	96	27	that	that	SCONJ
inlawrev-2147	96	28	such	such	DET
inlawrev-2147	96	29	a	a	DET
inlawrev-2147	96	30	risk	risk	NOUN
inlawrev-2147	96	31	will	will	AUX
inlawrev-2147	96	32	exist	exist	VERB
inlawrev-2147	96	33	if	if	SCONJ
inlawrev-2147	96	34	rights	right	NOUN
inlawrev-2147	96	35	to	to	ADP
inlawrev-2147	96	36	the	the	DET
inlawrev-2147	96	37	property	property	NOUN
inlawrev-2147	96	38	's	's	PART
inlawrev-2147	96	39	full	full	ADJ
inlawrev-2147	96	40	enjoyment	enjoyment	NOUN
inlawrev-2147	96	41	depend	depend	VERB
inlawrev-2147	96	42	upon	upon	SCONJ
inlawrev-2147	96	43	an	an	DET
inlawrev-2147	96	44	individual	individual	NOUN
inlawrev-2147	96	45	's	's	PART
inlawrev-2147	96	46	performance	performance	NOUN
inlawrev-2147	96	47	of	of	ADP
inlawrev-2147	96	48	"	"	PUNCT
inlawrev-2147	96	49	substantial	substantial	ADJ
inlawrev-2147	96	50	services	service	NOUN
inlawrev-2147	96	51	.	.	PUNCT
inlawrev-2147	96	52	"	"	PUNCT
inlawrev-2147	97	1	taken	take	VERB
inlawrev-2147	97	2	literally	literally	ADV
inlawrev-2147	97	3	,	,	PUNCT
inlawrev-2147	97	4	the	the	DET
inlawrev-2147	97	5	substantiality	substantiality	NOUN
inlawrev-2147	97	6	of	of	ADP
inlawrev-2147	97	7	the	the	DET
inlawrev-2147	97	8	services	service	NOUN
inlawrev-2147	97	9	yet	yet	ADV
inlawrev-2147	97	10	to	to	PART
inlawrev-2147	97	11	be	be	AUX
inlawrev-2147	97	12	performed	perform	VERB
inlawrev-2147	97	13	would	would	AUX
inlawrev-2147	97	14	be	be	AUX
inlawrev-2147	97	15	the	the	DET
inlawrev-2147	97	16	sole	sole	ADJ
inlawrev-2147	97	17	test	test	NOUN
inlawrev-2147	97	18	of	of	ADP
inlawrev-2147	97	19	the	the	DET
inlawrev-2147	97	20	substantiality	substantiality	NOUN
inlawrev-2147	97	21	of	of	ADP
inlawrev-2147	97	22	the	the	DET
inlawrev-2147	97	23	risk	risk	NOUN
inlawrev-2147	97	24	.	.	PUNCT
inlawrev-2147	98	1	15	15	NUM
inlawrev-2147	98	2	if	if	SCONJ
inlawrev-2147	98	3	this	this	PRON
inlawrev-2147	98	4	were	be	AUX
inlawrev-2147	98	5	so	so	ADV
inlawrev-2147	98	6	,	,	PUNCT
inlawrev-2147	98	7	presumably	presumably	ADV
inlawrev-2147	98	8	the	the	DET
inlawrev-2147	98	9	only	only	ADJ
inlawrev-2147	98	10	factual	factual	ADJ
inlawrev-2147	98	11	issue	issue	NOUN
inlawrev-2147	98	12	to	to	PART
inlawrev-2147	98	13	be	be	AUX
inlawrev-2147	98	14	resolved	resolve	VERB
inlawrev-2147	98	15	would	would	AUX
inlawrev-2147	98	16	touch	touch	VERB
inlawrev-2147	98	17	upon	upon	SCONJ
inlawrev-2147	98	18	items	item	NOUN
inlawrev-2147	98	19	such	such	ADJ
inlawrev-2147	98	20	as	as	ADP
inlawrev-2147	98	21	the	the	DET
inlawrev-2147	98	22	difficulty	difficulty	NOUN
inlawrev-2147	98	23	of	of	ADP
inlawrev-2147	98	24	the	the	DET
inlawrev-2147	98	25	services	service	NOUN
inlawrev-2147	98	26	,	,	PUNCT
inlawrev-2147	98	27	the	the	DET
inlawrev-2147	98	28	length	length	NOUN
inlawrev-2147	98	29	of	of	ADP
inlawrev-2147	98	30	time	time	NOUN
inlawrev-2147	98	31	over	over	ADP
inlawrev-2147	98	32	which	which	PRON
inlawrev-2147	98	33	they	they	PRON
inlawrev-2147	98	34	are	be	AUX
inlawrev-2147	98	35	to	to	PART
inlawrev-2147	98	36	be	be	AUX
inlawrev-2147	98	37	performed	perform	VERB
inlawrev-2147	98	38	,	,	PUNCT
inlawrev-2147	98	39	16	16	NUM
inlawrev-2147	98	40	and	and	CCONJ
inlawrev-2147	98	41	the	the	DET
inlawrev-2147	98	42	length	length	NOUN
inlawrev-2147	98	43	of	of	ADP
inlawrev-2147	98	44	an	an	DET
inlawrev-2147	98	45	employee	employee	NOUN
inlawrev-2147	98	46	's	's	PART
inlawrev-2147	98	47	expected	expect	VERB
inlawrev-2147	98	48	working	working	NOUN
inlawrev-2147	98	49	career	career	NOUN
inlawrev-2147	98	50	after	after	ADP
inlawrev-2147	98	51	the	the	DET
inlawrev-2147	98	52	lapse	lapse	NOUN
inlawrev-2147	98	53	of	of	ADP
inlawrev-2147	98	54	the	the	DET
inlawrev-2147	98	55	restriction	restriction	NOUN
inlawrev-2147	98	56	.	.	PUNCT
inlawrev-2147	99	1	17	17	NUM
inlawrev-2147	99	2	13	13	NUM
inlawrev-2147	99	3	in	in	ADP
inlawrev-2147	99	4	the	the	DET
inlawrev-2147	99	5	first	first	ADJ
inlawrev-2147	99	6	example	example	NOUN
inlawrev-2147	99	7	,	,	PUNCT
inlawrev-2147	99	8	the	the	DET
inlawrev-2147	99	9	shares	share	NOUN
inlawrev-2147	99	10	may	may	AUX
inlawrev-2147	99	11	have	have	AUX
inlawrev-2147	99	12	increased	increase	VERB
inlawrev-2147	99	13	in	in	ADP
inlawrev-2147	99	14	book	book	NOUN
inlawrev-2147	99	15	value	value	NOUN
inlawrev-2147	99	16	,	,	PUNCT
inlawrev-2147	99	17	but	but	CCONJ
inlawrev-2147	99	18	the	the	DET
inlawrev-2147	99	19	stockholder	stockholder	NOUN
inlawrev-2147	99	20	stood	stand	VERB
inlawrev-2147	99	21	to	to	PART
inlawrev-2147	99	22	lose	lose	VERB
inlawrev-2147	99	23	nothing	nothing	PRON
inlawrev-2147	99	24	.	.	PUNCT
inlawrev-2147	100	1	in	in	ADP
inlawrev-2147	100	2	the	the	DET
inlawrev-2147	100	3	third	third	ADJ
inlawrev-2147	100	4	example	example	NOUN
inlawrev-2147	100	5	,	,	PUNCT
inlawrev-2147	100	6	the	the	DET
inlawrev-2147	100	7	stockholder	stockholder	NOUN
inlawrev-2147	100	8	might	might	AUX
inlawrev-2147	100	9	have	have	AUX
inlawrev-2147	100	10	received	receive	VERB
inlawrev-2147	100	11	dividends	dividend	NOUN
inlawrev-2147	100	12	if	if	SCONJ
inlawrev-2147	100	13	they	they	PRON
inlawrev-2147	100	14	were	be	AUX
inlawrev-2147	100	15	declared	declare	VERB
inlawrev-2147	100	16	but	but	CCONJ
inlawrev-2147	100	17	again	again	ADV
inlawrev-2147	100	18	stood	stand	VERB
inlawrev-2147	100	19	to	to	PART
inlawrev-2147	100	20	lose	lose	VERB
inlawrev-2147	100	21	nothing	nothing	PRON
inlawrev-2147	100	22	if	if	SCONJ
inlawrev-2147	100	23	none	none	NOUN
inlawrev-2147	100	24	were	be	AUX
inlawrev-2147	100	25	declared	declare	VERB
inlawrev-2147	100	26	.	.	PUNCT
inlawrev-2147	101	1	schapiro	schapiro	PROPN
inlawrev-2147	101	2	,	,	PUNCT
inlawrev-2147	101	3	supra	supra	PROPN
inlawrev-2147	101	4	note	note	NOUN
inlawrev-2147	101	5	9	9	NUM
inlawrev-2147	101	6	,	,	PUNCT
inlawrev-2147	101	7	at	at	ADP
inlawrev-2147	101	8	287	287	NUM
inlawrev-2147	101	9	.	.	PUNCT
inlawrev-2147	102	1	,	,	PUNCT
inlawrev-2147	102	2	4proposed	4proposed	NUM
inlawrev-2147	102	3	treas	trea	NOUN
inlawrev-2147	102	4	.	.	PUNCT
inlawrev-2147	103	1	reg	reg	PROPN
inlawrev-2147	103	2	.	.	PUNCT
inlawrev-2147	104	1	§	§	PROPN
inlawrev-2147	104	2	1.83	1.83	NUM
inlawrev-2147	104	3	-	-	SYM
inlawrev-2147	104	4	3	3	NUM
inlawrev-2147	104	5	(	(	PUNCT
inlawrev-2147	104	6	c	c	NOUN
inlawrev-2147	104	7	)	)	PUNCT
inlawrev-2147	104	8	(	(	PUNCT
inlawrev-2147	104	9	2	2	X
inlawrev-2147	104	10	)	)	PUNCT
inlawrev-2147	104	11	example	example	NOUN
inlawrev-2147	104	12	(	(	PUNCT
inlawrev-2147	104	13	2	2	NUM
inlawrev-2147	104	14	)	)	PUNCT
inlawrev-2147	104	15	,	,	PUNCT
inlawrev-2147	104	16	36	36	NUM
inlawrev-2147	104	17	fed	feed	VERB
inlawrev-2147	104	18	.	.	PUNCT
inlawrev-2147	105	1	reg	reg	PROPN
inlawrev-2147	105	2	.	.	PUNCT
inlawrev-2147	106	1	10791	10791	NUM
inlawrev-2147	106	2	(	(	PUNCT
inlawrev-2147	106	3	1971	1971	NUM
inlawrev-2147	106	4	)	)	PUNCT
inlawrev-2147	106	5	(	(	PUNCT
inlawrev-2147	106	6	shares	share	NOUN
inlawrev-2147	106	7	transferred	transfer	VERB
inlawrev-2147	106	8	in	in	ADP
inlawrev-2147	106	9	connection	connection	NOUN
inlawrev-2147	106	10	with	with	ADP
inlawrev-2147	106	11	services	service	NOUN
inlawrev-2147	106	12	and	and	CCONJ
inlawrev-2147	106	13	released	release	VERB
inlawrev-2147	106	14	from	from	ADP
inlawrev-2147	106	15	a	a	DET
inlawrev-2147	106	16	forfeiture	forfeiture	NOUN
inlawrev-2147	106	17	restriction	restriction	NOUN
inlawrev-2147	106	18	in	in	ADP
inlawrev-2147	106	19	installments	installment	NOUN
inlawrev-2147	106	20	over	over	ADP
inlawrev-2147	106	21	a	a	DET
inlawrev-2147	106	22	ten	ten	NUM
inlawrev-2147	106	23	-	-	PUNCT
inlawrev-2147	106	24	year	year	NOUN
inlawrev-2147	106	25	period	period	NOUN
inlawrev-2147	106	26	)	)	PUNCT
inlawrev-2147	106	27	.	.	PUNCT
inlawrev-2147	107	1	one	one	NUM
inlawrev-2147	107	2	author	author	NOUN
inlawrev-2147	107	3	,	,	PUNCT
inlawrev-2147	107	4	however	however	ADV
inlawrev-2147	107	5	,	,	PUNCT
inlawrev-2147	107	6	has	have	AUX
inlawrev-2147	107	7	commented	comment	VERB
inlawrev-2147	107	8	that	that	SCONJ
inlawrev-2147	107	9	the	the	DET
inlawrev-2147	107	10	effect	effect	NOUN
inlawrev-2147	107	11	of	of	ADP
inlawrev-2147	107	12	regulations	regulation	NOUN
inlawrev-2147	107	13	illustrating	illustrate	VERB
inlawrev-2147	107	14	transfers	transfer	NOUN
inlawrev-2147	107	15	"	"	PUNCT
inlawrev-2147	107	16	may	may	AUX
inlawrev-2147	107	17	"	"	PUNCT
inlawrev-2147	107	18	be	be	AUX
inlawrev-2147	107	19	to	to	PART
inlawrev-2147	107	20	deny	deny	VERB
inlawrev-2147	107	21	section	section	NOUN
inlawrev-2147	107	22	83	83	NUM
inlawrev-2147	107	23	treatment	treatment	NOUN
inlawrev-2147	107	24	to	to	ADP
inlawrev-2147	107	25	bonus	bonus	NOUN
inlawrev-2147	107	26	stock	stock	NOUN
inlawrev-2147	107	27	.	.	PUNCT
inlawrev-2147	108	1	kopple	kopple	PROPN
inlawrev-2147	108	2	,	,	PUNCT
inlawrev-2147	108	3	proposed	propose	VERB
inlawrev-2147	108	4	regs	reg	NOUN
inlawrev-2147	108	5	on	on	ADP
inlawrev-2147	108	6	section	section	NOUN
inlawrev-2147	108	7	83	83	NUM
inlawrev-2147	108	8	:	:	PUNCT
inlawrev-2147	108	9	an	an	DET
inlawrev-2147	108	10	analysis	analysis	NOUN
inlawrev-2147	108	11	of	of	ADP
inlawrev-2147	108	12	the	the	DET
inlawrev-2147	108	13	remaining	remain	VERB
inlawrev-2147	108	14	planning	planning	NOUN
inlawrev-2147	108	15	possibilities	possibility	NOUN
inlawrev-2147	108	16	,	,	PUNCT
inlawrev-2147	108	17	35	35	NUM
inlawrev-2147	108	18	j.	j.	PROPN
inlawrev-2147	108	19	taxation	taxation	PROPN
inlawrev-2147	108	20	130	130	NUM
inlawrev-2147	108	21	,	,	PUNCT
inlawrev-2147	108	22	132	132	NUM
inlawrev-2147	108	23	(	(	PUNCT
inlawrev-2147	108	24	1971	1971	NUM
inlawrev-2147	108	25	)	)	PUNCT
inlawrev-2147	108	26	.	.	PUNCT
inlawrev-2147	109	1	15proposed	15proposed	NUM
inlawrev-2147	110	1	treas	treas	PROPN
inlawrev-2147	110	2	.	.	PUNCT
inlawrev-2147	111	1	reg	reg	PROPN
inlawrev-2147	111	2	.	.	PUNCT
inlawrev-2147	112	1	§	§	PROPN
inlawrev-2147	112	2	1.83	1.83	NUM
inlawrev-2147	112	3	-	-	SYM
inlawrev-2147	112	4	3	3	NUM
inlawrev-2147	112	5	(	(	PUNCT
inlawrev-2147	112	6	c	c	NOUN
inlawrev-2147	112	7	)	)	PUNCT
inlawrev-2147	112	8	(	(	PUNCT
inlawrev-2147	112	9	1	1	NUM
inlawrev-2147	112	10	)	)	PUNCT
inlawrev-2147	112	11	,	,	PUNCT
inlawrev-2147	112	12	38	38	NUM
inlawrev-2147	112	13	fed	fed	PROPN
inlawrev-2147	112	14	.	.	PUNCT
inlawrev-2147	113	1	reg	reg	PROPN
inlawrev-2147	113	2	.	.	PUNCT
inlawrev-2147	113	3	10790	10790	NUM
inlawrev-2147	113	4	-	-	SYM
inlawrev-2147	113	5	91	91	NUM
inlawrev-2147	113	6	(	(	PUNCT
inlawrev-2147	113	7	1971	1971	NUM
inlawrev-2147	113	8	)	)	PUNCT
inlawrev-2147	113	9	,	,	PUNCT
inlawrev-2147	113	10	uses	use	VERB
inlawrev-2147	113	11	the	the	DET
inlawrev-2147	113	12	substantial	substantial	ADJ
inlawrev-2147	113	13	services	service	NOUN
inlawrev-2147	113	14	language	language	NOUN
inlawrev-2147	113	15	of	of	ADP
inlawrev-2147	113	16	the	the	DET
inlawrev-2147	113	17	section	section	NOUN
inlawrev-2147	113	18	though	though	SCONJ
inlawrev-2147	113	19	it	it	PRON
inlawrev-2147	113	20	also	also	ADV
inlawrev-2147	113	21	contains	contain	VERB
inlawrev-2147	113	22	other	other	ADJ
inlawrev-2147	113	23	examples	example	NOUN
inlawrev-2147	113	24	,	,	PUNCT
inlawrev-2147	113	25	yet	yet	ADV
inlawrev-2147	113	26	to	to	PART
inlawrev-2147	113	27	be	be	AUX
inlawrev-2147	113	28	mentioned	mention	VERB
inlawrev-2147	113	29	,	,	PUNCT
inlawrev-2147	113	30	that	that	PRON
inlawrev-2147	113	31	suggest	suggest	VERB
inlawrev-2147	113	32	"	"	PUNCT
inlawrev-2147	113	33	service	service	NOUN
inlawrev-2147	113	34	"	"	PUNCT
inlawrev-2147	113	35	is	be	AUX
inlawrev-2147	113	36	not	not	PART
inlawrev-2147	113	37	the	the	DET
inlawrev-2147	113	38	only	only	ADJ
inlawrev-2147	113	39	relevant	relevant	ADJ
inlawrev-2147	113	40	yardstick	yardstick	NOUN
inlawrev-2147	113	41	.	.	PUNCT
inlawrev-2147	114	1	apparently	apparently	ADV
inlawrev-2147	114	2	the	the	DET
inlawrev-2147	114	3	history	history	NOUN
inlawrev-2147	114	4	of	of	ADP
inlawrev-2147	114	5	the	the	DET
inlawrev-2147	114	6	legislation	legislation	NOUN
inlawrev-2147	114	7	also	also	ADV
inlawrev-2147	114	8	suggests	suggest	VERB
inlawrev-2147	114	9	that	that	SCONJ
inlawrev-2147	114	10	there	there	PRON
inlawrev-2147	114	11	may	may	AUX
inlawrev-2147	114	12	be	be	AUX
inlawrev-2147	114	13	risks	risk	NOUN
inlawrev-2147	114	14	other	other	ADJ
inlawrev-2147	114	15	than	than	ADP
inlawrev-2147	114	16	those	those	PRON
inlawrev-2147	114	17	related	relate	VERB
inlawrev-2147	114	18	only	only	ADV
inlawrev-2147	114	19	to	to	ADP
inlawrev-2147	114	20	service	service	NOUN
inlawrev-2147	114	21	.	.	PUNCT
inlawrev-2147	115	1	schapiro	schapiro	PROPN
inlawrev-2147	115	2	,	,	PUNCT
inlawrev-2147	115	3	supra	supra	PROPN
inlawrev-2147	115	4	note	note	NOUN
inlawrev-2147	115	5	9	9	NUM
inlawrev-2147	115	6	,	,	PUNCT
inlawrev-2147	115	7	at	at	ADP
inlawrev-2147	115	8	290	290	NUM
inlawrev-2147	115	9	n.7	n.7	NOUN
inlawrev-2147	115	10	.	.	PUNCT
inlawrev-2147	116	1	16proposed	16propose	VERB
inlawrev-2147	116	2	treas	treas	PROPN
inlawrev-2147	116	3	.	.	PUNCT
inlawrev-2147	117	1	reg	reg	PROPN
inlawrev-2147	117	2	.	.	PUNCT
inlawrev-2147	118	1	§	§	PROPN
inlawrev-2147	118	2	1.83	1.83	NUM
inlawrev-2147	118	3	-	-	SYM
inlawrev-2147	118	4	3	3	NUM
inlawrev-2147	118	5	(	(	PUNCT
inlawrev-2147	118	6	c	c	NOUN
inlawrev-2147	118	7	)	)	PUNCT
inlawrev-2147	118	8	(	(	PUNCT
inlawrev-2147	118	9	1	1	NUM
inlawrev-2147	118	10	)	)	PUNCT
inlawrev-2147	118	11	,	,	PUNCT
inlawrev-2147	118	12	36	36	NUM
inlawrev-2147	118	13	fed	feed	VERB
inlawrev-2147	118	14	.	.	PUNCT
inlawrev-2147	119	1	reg	reg	PROPN
inlawrev-2147	119	2	.	.	PUNCT
inlawrev-2147	119	3	10790	10790	NUM
inlawrev-2147	119	4	-	-	SYM
inlawrev-2147	119	5	91	91	NUM
inlawrev-2147	119	6	(	(	PUNCT
inlawrev-2147	119	7	1971	1971	NUM
inlawrev-2147	119	8	)	)	PUNCT
inlawrev-2147	119	9	,	,	PUNCT
inlawrev-2147	119	10	notes	note	VERB
inlawrev-2147	119	11	that	that	SCONJ
inlawrev-2147	119	12	"	"	PUNCT
inlawrev-2147	119	13	regularity	regularity	NOUN
inlawrev-2147	119	14	"	"	PUNCT
inlawrev-2147	119	15	and	and	CCONJ
inlawrev-2147	119	16	"	"	PUNCT
inlawrev-2147	119	17	time	time	NOUN
inlawrev-2147	119	18	spent	spend	VERB
inlawrev-2147	119	19	"	"	PUNCT
inlawrev-2147	119	20	are	be	AUX
inlawrev-2147	119	21	probative	probative	ADJ
inlawrev-2147	119	22	of	of	ADP
inlawrev-2147	119	23	substantiality	substantiality	NOUN
inlawrev-2147	119	24	.	.	PUNCT
inlawrev-2147	120	1	fur658	fur658	PROPN
inlawrev-2147	120	2	indiana	indiana	PROPN
inlawrev-2147	120	3	law	law	PROPN
inlawrev-2147	120	4	review	review	NOUN
inlawrev-2147	121	1	[	[	X
inlawrev-2147	121	2	vol	vol	NOUN
inlawrev-2147	121	3	.	.	PUNCT
inlawrev-2147	121	4	8:654	8:654	NUM
inlawrev-2147	121	5	it	it	PRON
inlawrev-2147	121	6	is	be	AUX
inlawrev-2147	121	7	arguable	arguable	ADJ
inlawrev-2147	121	8	that	that	SCONJ
inlawrev-2147	121	9	section	section	NOUN
inlawrev-2147	121	10	83(c	83(c	NUM
inlawrev-2147	121	11	)	)	PUNCT
inlawrev-2147	121	12	(	(	PUNCT
inlawrev-2147	121	13	1	1	X
inlawrev-2147	121	14	)	)	PUNCT
inlawrev-2147	121	15	means	mean	VERB
inlawrev-2147	121	16	only	only	ADV
inlawrev-2147	121	17	what	what	PRON
inlawrev-2147	121	18	it	it	PRON
inlawrev-2147	121	19	expressly	expressly	ADV
inlawrev-2147	121	20	states	state	VERB
inlawrev-2147	121	21	.	.	PUNCT
inlawrev-2147	122	1	if	if	SCONJ
inlawrev-2147	122	2	a	a	DET
inlawrev-2147	122	3	substantial	substantial	ADJ
inlawrev-2147	122	4	risk	risk	NOUN
inlawrev-2147	122	5	may	may	AUX
inlawrev-2147	122	6	exist	exist	VERB
inlawrev-2147	122	7	without	without	ADP
inlawrev-2147	122	8	the	the	DET
inlawrev-2147	122	9	need	need	NOUN
inlawrev-2147	122	10	for	for	ADP
inlawrev-2147	122	11	substantial	substantial	ADJ
inlawrev-2147	122	12	services	service	NOUN
inlawrev-2147	122	13	,	,	PUNCT
inlawrev-2147	122	14	however	however	ADV
inlawrev-2147	122	15	,	,	PUNCT
inlawrev-2147	122	16	then	then	ADV
inlawrev-2147	122	17	a	a	DET
inlawrev-2147	122	18	much	much	ADV
inlawrev-2147	122	19	clearer	clear	ADJ
inlawrev-2147	122	20	description	description	NOUN
inlawrev-2147	122	21	of	of	ADP
inlawrev-2147	122	22	substantial	substantial	ADJ
inlawrev-2147	122	23	risk	risk	NOUN
inlawrev-2147	122	24	is	be	AUX
inlawrev-2147	122	25	needed	need	VERB
inlawrev-2147	122	26	.	.	PUNCT
inlawrev-2147	123	1	for	for	ADP
inlawrev-2147	123	2	example	example	NOUN
inlawrev-2147	123	3	,	,	PUNCT
inlawrev-2147	123	4	the	the	DET
inlawrev-2147	123	5	proposed	propose	VERB
inlawrev-2147	123	6	regulations	regulation	NOUN
inlawrev-2147	123	7	16	16	NUM
inlawrev-2147	123	8	add	add	VERB
inlawrev-2147	123	9	to	to	ADP
inlawrev-2147	123	10	section	section	NOUN
inlawrev-2147	123	11	83	83	NUM
inlawrev-2147	123	12	and	and	CCONJ
inlawrev-2147	123	13	indicate	indicate	VERB
inlawrev-2147	123	14	that	that	SCONJ
inlawrev-2147	123	15	forfeitures	forfeiture	NOUN
inlawrev-2147	123	16	,	,	PUNCT
inlawrev-2147	123	17	either	either	CCONJ
inlawrev-2147	123	18	because	because	SCONJ
inlawrev-2147	123	19	of	of	ADP
inlawrev-2147	123	20	the	the	DET
inlawrev-2147	123	21	commission	commission	NOUN
inlawrev-2147	123	22	of	of	ADP
inlawrev-2147	123	23	a	a	DET
inlawrev-2147	123	24	crime	crime	NOUN
inlawrev-2147	123	25	or	or	CCONJ
inlawrev-2147	123	26	upon	upon	SCONJ
inlawrev-2147	123	27	the	the	DET
inlawrev-2147	123	28	breach	breach	NOUN
inlawrev-2147	123	29	of	of	ADP
inlawrev-2147	123	30	an	an	DET
inlawrev-2147	123	31	enforceable	enforceable	ADJ
inlawrev-2147	123	32	covenant	covenant	NOUN
inlawrev-2147	123	33	not	not	PART
inlawrev-2147	123	34	to	to	PART
inlawrev-2147	123	35	compete	compete	VERB
inlawrev-2147	123	36	,	,	PUNCT
inlawrev-2147	123	37	would	would	AUX
inlawrev-2147	123	38	not	not	PART
inlawrev-2147	123	39	be	be	AUX
inlawrev-2147	123	40	substantial	substantial	ADJ
inlawrev-2147	123	41	risks	risk	NOUN
inlawrev-2147	123	42	.	.	PUNCT
inlawrev-2147	124	1	the	the	DET
inlawrev-2147	124	2	latter	latter	ADJ
inlawrev-2147	124	3	case	case	NOUN
inlawrev-2147	124	4	is	be	AUX
inlawrev-2147	124	5	qualified	qualify	VERB
inlawrev-2147	124	6	by	by	ADP
inlawrev-2147	124	7	taking	take	VERB
inlawrev-2147	124	8	into	into	ADP
inlawrev-2147	124	9	consideration	consideration	NOUN
inlawrev-2147	124	10	such	such	ADJ
inlawrev-2147	124	11	matters	matter	NOUN
inlawrev-2147	124	12	as	as	ADP
inlawrev-2147	124	13	the	the	DET
inlawrev-2147	124	14	covenantor	covenantor	NOUN
inlawrev-2147	124	15	's	's	PART
inlawrev-2147	124	16	age	age	NOUN
inlawrev-2147	124	17	,	,	PUNCT
inlawrev-2147	124	18	the	the	DET
inlawrev-2147	124	19	availability	availability	NOUN
inlawrev-2147	124	20	of	of	ADP
inlawrev-2147	124	21	other	other	ADJ
inlawrev-2147	124	22	job	job	NOUN
inlawrev-2147	124	23	opportunities	opportunity	NOUN
inlawrev-2147	124	24	,	,	PUNCT
inlawrev-2147	124	25	and	and	CCONJ
inlawrev-2147	124	26	the	the	DET
inlawrev-2147	124	27	likelihood	likelihood	NOUN
inlawrev-2147	124	28	of	of	ADP
inlawrev-2147	124	29	obtaining	obtain	VERB
inlawrev-2147	124	30	other	other	ADJ
inlawrev-2147	124	31	employment	employment	NOUN
inlawrev-2147	124	32	and	and	CCONJ
inlawrev-2147	124	33	is	be	AUX
inlawrev-2147	124	34	illustrated	illustrate	VERB
inlawrev-2147	124	35	by	by	ADP
inlawrev-2147	124	36	an	an	DET
inlawrev-2147	124	37	employee	employee	NOUN
inlawrev-2147	124	38	who	who	PRON
inlawrev-2147	124	39	buys	buy	VERB
inlawrev-2147	124	40	stock	stock	NOUN
inlawrev-2147	124	41	on	on	ADP
inlawrev-2147	124	42	the	the	DET
inlawrev-2147	124	43	termination	termination	NOUN
inlawrev-2147	124	44	of	of	ADP
inlawrev-2147	124	45	his	his	PRON
inlawrev-2147	124	46	employment	employment	NOUN
inlawrev-2147	124	47	and	and	CCONJ
inlawrev-2147	124	48	who	who	PRON
inlawrev-2147	124	49	has	have	VERB
inlawrev-2147	124	50	a	a	DET
inlawrev-2147	124	51	good	good	ADJ
inlawrev-2147	124	52	chance	chance	NOUN
inlawrev-2147	124	53	of	of	ADP
inlawrev-2147	124	54	obtaining	obtain	VERB
inlawrev-2147	124	55	a	a	DET
inlawrev-2147	124	56	competing	compete	VERB
inlawrev-2147	124	57	position	position	NOUN
inlawrev-2147	124	58	and	and	CCONJ
inlawrev-2147	124	59	thereby	thereby	ADV
inlawrev-2147	124	60	forfeiting	forfeit	VERB
inlawrev-2147	124	61	the	the	DET
inlawrev-2147	124	62	shares	share	NOUN
inlawrev-2147	124	63	.	.	PUNCT
inlawrev-2147	125	1	in	in	ADP
inlawrev-2147	125	2	this	this	DET
inlawrev-2147	125	3	situation	situation	NOUN
inlawrev-2147	125	4	,	,	PUNCT
inlawrev-2147	125	5	his	his	PRON
inlawrev-2147	125	6	stock	stock	NOUN
inlawrev-2147	125	7	would	would	AUX
inlawrev-2147	125	8	be	be	AUX
inlawrev-2147	125	9	deemed	deem	VERB
inlawrev-2147	125	10	to	to	PART
inlawrev-2147	125	11	include	include	VERB
inlawrev-2147	125	12	a	a	DET
inlawrev-2147	125	13	substantial	substantial	ADJ
inlawrev-2147	125	14	risk	risk	NOUN
inlawrev-2147	125	15	under	under	ADP
inlawrev-2147	125	16	the	the	DET
inlawrev-2147	125	17	proposed	propose	VERB
inlawrev-2147	125	18	regulations	regulation	NOUN
inlawrev-2147	125	19	.	.	PUNCT
inlawrev-2147	126	1	19	19	NUM
inlawrev-2147	126	2	although	although	SCONJ
inlawrev-2147	126	3	the	the	DET
inlawrev-2147	126	4	forfeiture	forfeiture	NOUN
inlawrev-2147	126	5	is	be	AUX
inlawrev-2147	126	6	not	not	PART
inlawrev-2147	126	7	conditioned	condition	VERB
inlawrev-2147	126	8	upon	upon	SCONJ
inlawrev-2147	126	9	the	the	DET
inlawrev-2147	126	10	performance	performance	NOUN
inlawrev-2147	126	11	of	of	ADP
inlawrev-2147	126	12	substantial	substantial	ADJ
inlawrev-2147	126	13	future	future	ADJ
inlawrev-2147	126	14	services	service	NOUN
inlawrev-2147	126	15	,	,	PUNCT
inlawrev-2147	126	16	these	these	DET
inlawrev-2147	126	17	additions	addition	NOUN
inlawrev-2147	126	18	seem	seem	VERB
inlawrev-2147	126	19	to	to	PART
inlawrev-2147	126	20	indicate	indicate	VERB
inlawrev-2147	126	21	that	that	SCONJ
inlawrev-2147	126	22	it	it	PRON
inlawrev-2147	126	23	still	still	ADV
inlawrev-2147	126	24	is	be	AUX
inlawrev-2147	126	25	possible	possible	ADJ
inlawrev-2147	126	26	for	for	SCONJ
inlawrev-2147	126	27	stock	stock	NOUN
inlawrev-2147	126	28	to	to	PART
inlawrev-2147	126	29	contain	contain	VERB
inlawrev-2147	126	30	a	a	DET
inlawrev-2147	126	31	substantial	substantial	ADJ
inlawrev-2147	126	32	risk	risk	NOUN
inlawrev-2147	126	33	of	of	ADP
inlawrev-2147	126	34	forfeiture	forfeiture	NOUN
inlawrev-2147	126	35	.	.	PUNCT
inlawrev-2147	127	1	pinning	pin	VERB
inlawrev-2147	127	2	the	the	DET
inlawrev-2147	127	3	forfeiture	forfeiture	NOUN
inlawrev-2147	127	4	upon	upon	SCONJ
inlawrev-2147	127	5	commission	commission	NOUN
inlawrev-2147	127	6	of	of	ADP
inlawrev-2147	127	7	a	a	DET
inlawrev-2147	127	8	crime	crime	NOUN
inlawrev-2147	127	9	or	or	CCONJ
inlawrev-2147	127	10	upon	upon	SCONJ
inlawrev-2147	127	11	the	the	DET
inlawrev-2147	127	12	breach	breach	NOUN
inlawrev-2147	127	13	of	of	ADP
inlawrev-2147	127	14	a	a	DET
inlawrev-2147	127	15	covenant	covenant	NOUN
inlawrev-2147	127	16	not	not	PART
inlawrev-2147	127	17	to	to	PART
inlawrev-2147	127	18	compete	compete	VERB
inlawrev-2147	127	19	,	,	PUNCT
inlawrev-2147	127	20	however	however	ADV
inlawrev-2147	127	21	,	,	PUNCT
inlawrev-2147	127	22	is	be	AUX
inlawrev-2147	127	23	normally	normally	ADV
inlawrev-2147	127	24	not	not	PART
inlawrev-2147	127	25	the	the	DET
inlawrev-2147	127	26	advisable	advisable	ADJ
inlawrev-2147	127	27	method	method	NOUN
inlawrev-2147	127	28	.	.	PUNCT
inlawrev-2147	128	1	in	in	ADP
inlawrev-2147	128	2	this	this	DET
inlawrev-2147	128	3	regulatory	regulatory	ADJ
inlawrev-2147	128	4	emphasis	emphasis	NOUN
inlawrev-2147	128	5	upon	upon	SCONJ
inlawrev-2147	128	6	the	the	DET
inlawrev-2147	128	7	likelihood	likelihood	NOUN
inlawrev-2147	128	8	that	that	SCONJ
inlawrev-2147	128	9	an	an	DET
inlawrev-2147	128	10	employee	employee	NOUN
inlawrev-2147	128	11	can	can	AUX
inlawrev-2147	128	12	succeed	succeed	VERB
inlawrev-2147	128	13	in	in	ADP
inlawrev-2147	128	14	his	his	PRON
inlawrev-2147	128	15	efforts	effort	NOUN
inlawrev-2147	128	16	to	to	PART
inlawrev-2147	128	17	compete	compete	VERB
inlawrev-2147	128	18	,	,	PUNCT
inlawrev-2147	128	19	and	and	CCONJ
inlawrev-2147	128	20	in	in	ADP
inlawrev-2147	128	21	the	the	DET
inlawrev-2147	128	22	exclusion	exclusion	NOUN
inlawrev-2147	128	23	of	of	ADP
inlawrev-2147	128	24	the	the	DET
inlawrev-2147	128	25	crime	crime	NOUN
inlawrev-2147	128	26	-	-	PUNCT
inlawrev-2147	128	27	forfeiture	forfeiture	NOUN
inlawrev-2147	128	28	as	as	ADP
inlawrev-2147	128	29	a	a	DET
inlawrev-2147	128	30	substantial	substantial	ADJ
inlawrev-2147	128	31	risk	risk	NOUN
inlawrev-2147	128	32	,	,	PUNCT
inlawrev-2147	128	33	the	the	DET
inlawrev-2147	128	34	internal	internal	ADJ
inlawrev-2147	128	35	revenue	revenue	NOUN
inlawrev-2147	128	36	service	service	NOUN
inlawrev-2147	128	37	has	have	AUX
inlawrev-2147	128	38	clearly	clearly	ADV
inlawrev-2147	128	39	shifted	shift	VERB
inlawrev-2147	128	40	from	from	ADP
inlawrev-2147	128	41	"	"	PUNCT
inlawrev-2147	128	42	substantial	substantial	ADJ
inlawrev-2147	128	43	services	service	NOUN
inlawrev-2147	128	44	"	"	PUNCT
inlawrev-2147	128	45	with	with	ADP
inlawrev-2147	128	46	its	its	PRON
inlawrev-2147	128	47	connotation	connotation	NOUN
inlawrev-2147	128	48	of	of	ADP
inlawrev-2147	128	49	"	"	PUNCT
inlawrev-2147	128	50	how	how	SCONJ
inlawrev-2147	128	51	much	much	ADJ
inlawrev-2147	128	52	"	"	PUNCT
inlawrev-2147	128	53	toward	toward	ADP
inlawrev-2147	128	54	"	"	PUNCT
inlawrev-2147	128	55	substantial	substantial	ADJ
inlawrev-2147	128	56	risk	risk	NOUN
inlawrev-2147	128	57	"	"	PUNCT
inlawrev-2147	128	58	with	with	ADP
inlawrev-2147	128	59	its	its	PRON
inlawrev-2147	128	60	connotation	connotation	NOUN
inlawrev-2147	128	61	of	of	ADP
inlawrev-2147	128	62	"	"	PUNCT
inlawrev-2147	128	63	probability	probability	NOUN
inlawrev-2147	128	64	.	.	PUNCT
inlawrev-2147	128	65	"	"	PUNCT
inlawrev-2147	129	1	in	in	ADP
inlawrev-2147	129	2	other	other	ADJ
inlawrev-2147	129	3	words	word	NOUN
inlawrev-2147	129	4	,	,	PUNCT
inlawrev-2147	129	5	a	a	DET
inlawrev-2147	129	6	substantial	substantial	ADJ
inlawrev-2147	129	7	risk	risk	NOUN
inlawrev-2147	129	8	exists	exist	VERB
inlawrev-2147	129	9	if	if	SCONJ
inlawrev-2147	129	10	substantial	substantial	ADJ
inlawrev-2147	129	11	services	service	NOUN
inlawrev-2147	129	12	,	,	PUNCT
inlawrev-2147	129	13	however	however	ADV
inlawrev-2147	129	14	measured	measure	VERB
inlawrev-2147	129	15	,	,	PUNCT
inlawrev-2147	129	16	must	must	AUX
inlawrev-2147	129	17	be	be	AUX
inlawrev-2147	129	18	performed	perform	VERB
inlawrev-2147	129	19	.	.	PUNCT
inlawrev-2147	130	1	in	in	ADP
inlawrev-2147	130	2	the	the	DET
inlawrev-2147	130	3	ther	ther	ADJ
inlawrev-2147	130	4	clarification	clarification	NOUN
inlawrev-2147	130	5	,	,	PUNCT
inlawrev-2147	130	6	however	however	ADV
inlawrev-2147	130	7	,	,	PUNCT
inlawrev-2147	130	8	would	would	AUX
inlawrev-2147	130	9	help	help	VERB
inlawrev-2147	130	10	.	.	PUNCT
inlawrev-2147	131	1	for	for	ADP
inlawrev-2147	131	2	example	example	NOUN
inlawrev-2147	131	3	,	,	PUNCT
inlawrev-2147	131	4	would	would	AUX
inlawrev-2147	131	5	seasonal	seasonal	VERB
inlawrev-2147	131	6	work	work	NOUN
inlawrev-2147	131	7	,	,	PUNCT
inlawrev-2147	131	8	part	part	ADJ
inlawrev-2147	131	9	-	-	PUNCT
inlawrev-2147	131	10	time	time	NOUN
inlawrev-2147	131	11	work	work	NOUN
inlawrev-2147	131	12	,	,	PUNCT
inlawrev-2147	131	13	or	or	CCONJ
inlawrev-2147	131	14	full	full	ADJ
inlawrev-2147	131	15	-	-	PUNCT
inlawrev-2147	131	16	time	time	NOUN
inlawrev-2147	131	17	work	work	NOUN
inlawrev-2147	131	18	also	also	ADV
inlawrev-2147	131	19	be	be	VERB
inlawrev-2147	131	20	relevant	relevant	ADJ
inlawrev-2147	131	21	?	?	PUNCT
inlawrev-2147	132	1	at	at	ADV
inlawrev-2147	132	2	least	least	ADJ
inlawrev-2147	132	3	a	a	DET
inlawrev-2147	132	4	restriction	restriction	NOUN
inlawrev-2147	132	5	extending	extend	VERB
inlawrev-2147	132	6	over	over	ADP
inlawrev-2147	132	7	ten	ten	NUM
inlawrev-2147	132	8	years	year	NOUN
inlawrev-2147	132	9	seems	seem	VERB
inlawrev-2147	132	10	to	to	PART
inlawrev-2147	132	11	be	be	AUX
inlawrev-2147	132	12	longenough	longenough	ADJ
inlawrev-2147	132	13	to	to	PART
inlawrev-2147	132	14	qualify	qualify	VERB
inlawrev-2147	132	15	as	as	ADP
inlawrev-2147	132	16	substantial	substantial	ADJ
inlawrev-2147	132	17	services	service	NOUN
inlawrev-2147	132	18	.	.	PUNCT
inlawrev-2147	133	1	proposed	propose	VERB
inlawrev-2147	133	2	treas	treas	PROPN
inlawrev-2147	133	3	.	.	PUNCT
inlawrev-2147	134	1	reg	reg	PROPN
inlawrev-2147	134	2	.	.	PUNCT
inlawrev-2147	135	1	§	§	PROPN
inlawrev-2147	135	2	1.83	1.83	NUM
inlawrev-2147	135	3	-	-	SYM
inlawrev-2147	135	4	3	3	NUM
inlawrev-2147	135	5	(	(	PUNCT
inlawrev-2147	135	6	c	c	NOUN
inlawrev-2147	135	7	)	)	PUNCT
inlawrev-2147	135	8	(	(	PUNCT
inlawrev-2147	135	9	2	2	X
inlawrev-2147	135	10	)	)	PUNCT
inlawrev-2147	135	11	example	example	NOUN
inlawrev-2147	135	12	(	(	PUNCT
inlawrev-2147	135	13	1	1	NUM
inlawrev-2147	135	14	)	)	PUNCT
inlawrev-2147	135	15	,	,	PUNCT
inlawrev-2147	135	16	36	36	NUM
inlawrev-2147	135	17	fed	feed	VERB
inlawrev-2147	135	18	.	.	PUNCT
inlawrev-2147	136	1	reg	reg	PROPN
inlawrev-2147	136	2	.	.	PUNCT
inlawrev-2147	137	1	10791	10791	NUM
inlawrev-2147	137	2	(	(	PUNCT
inlawrev-2147	137	3	1971	1971	NUM
inlawrev-2147	137	4	)	)	PUNCT
inlawrev-2147	137	5	.	.	PUNCT
inlawrev-2147	138	1	,	,	PUNCT
inlawrev-2147	138	2	7this	7this	PRON
inlawrev-2147	138	3	is	be	AUX
inlawrev-2147	138	4	similar	similar	ADJ
inlawrev-2147	138	5	to	to	ADP
inlawrev-2147	138	6	the	the	DET
inlawrev-2147	138	7	old	old	ADJ
inlawrev-2147	138	8	collapsible	collapsible	NOUN
inlawrev-2147	138	9	corporation	corporation	NOUN
inlawrev-2147	138	10	dispute	dispute	VERB
inlawrev-2147	138	11	whether	whether	SCONJ
inlawrev-2147	138	12	one	one	PRON
inlawrev-2147	138	13	should	should	AUX
inlawrev-2147	138	14	consider	consider	VERB
inlawrev-2147	138	15	the	the	DET
inlawrev-2147	138	16	income	income	NOUN
inlawrev-2147	138	17	realized	realize	VERB
inlawrev-2147	138	18	or	or	CCONJ
inlawrev-2147	138	19	not	not	PART
inlawrev-2147	138	20	yet	yet	ADV
inlawrev-2147	138	21	realized	realize	VERB
inlawrev-2147	138	22	of	of	ADP
inlawrev-2147	138	23	primary	primary	ADJ
inlawrev-2147	138	24	importance	importance	NOUN
inlawrev-2147	138	25	in	in	ADP
inlawrev-2147	138	26	deciding	decide	VERB
inlawrev-2147	138	27	if	if	SCONJ
inlawrev-2147	138	28	a	a	DET
inlawrev-2147	138	29	"	"	PUNCT
inlawrev-2147	138	30	substantial	substantial	ADJ
inlawrev-2147	138	31	part	part	NOUN
inlawrev-2147	138	32	"	"	PUNCT
inlawrev-2147	138	33	of	of	ADP
inlawrev-2147	138	34	income	income	NOUN
inlawrev-2147	138	35	has	have	AUX
inlawrev-2147	138	36	been	be	AUX
inlawrev-2147	138	37	earned	earn	VERB
inlawrev-2147	138	38	within	within	ADP
inlawrev-2147	138	39	the	the	DET
inlawrev-2147	138	40	meaning	meaning	NOUN
inlawrev-2147	138	41	of	of	ADP
inlawrev-2147	138	42	int	int	NOUN
inlawrev-2147	138	43	.	.	PUNCT
inlawrev-2147	139	1	rev	rev	PROPN
inlawrev-2147	139	2	.	.	PROPN
inlawrev-2147	139	3	code	code	PROPN
inlawrev-2147	139	4	of	of	ADP
inlawrev-2147	139	5	1954	1954	NUM
inlawrev-2147	139	6	,	,	PUNCT
inlawrev-2147	139	7	§	§	PROPN
inlawrev-2147	139	8	341	341	NUM
inlawrev-2147	139	9	.	.	PUNCT
inlawrev-2147	140	1	compare	compare	NOUN
inlawrev-2147	140	2	commissioner	commissioner	NOUN
inlawrev-2147	140	3	v.	v.	PROPN
inlawrev-2147	140	4	kelley	kelley	PROPN
inlawrev-2147	140	5	,	,	PUNCT
inlawrev-2147	140	6	293	293	NUM
inlawrev-2147	140	7	f.2d	f.2d	NOUN
inlawrev-2147	140	8	904	904	NUM
inlawrev-2147	140	9	(	(	PUNCT
inlawrev-2147	140	10	5th	5th	ADJ
inlawrev-2147	140	11	cir	cir	NOUN
inlawrev-2147	140	12	.	.	PUNCT
inlawrev-2147	140	13	1961	1961	NUM
inlawrev-2147	140	14	)	)	PUNCT
inlawrev-2147	140	15	,	,	PUNCT
inlawrev-2147	140	16	with	with	ADP
inlawrev-2147	140	17	abbott	abbott	PROPN
inlawrev-2147	140	18	v.	v.	PROPN
inlawrev-2147	140	19	commissioner	commissioner	PROPN
inlawrev-2147	140	20	,	,	PUNCT
inlawrev-2147	140	21	258	258	NUM
inlawrev-2147	140	22	f.2d	f.2d	ADP
inlawrev-2147	140	23	537	537	NUM
inlawrev-2147	140	24	(	(	PUNCT
inlawrev-2147	140	25	3d	3d	PROPN
inlawrev-2147	140	26	cir	cir	NOUN
inlawrev-2147	140	27	.	.	PROPN
inlawrev-2147	140	28	1958	1958	NUM
inlawrev-2147	140	29	)	)	PUNCT
inlawrev-2147	141	1	.	.	PUNCT
inlawrev-2147	142	1	though	though	SCONJ
inlawrev-2147	142	2	an	an	DET
inlawrev-2147	142	3	argument	argument	NOUN
inlawrev-2147	142	4	based	base	VERB
inlawrev-2147	142	5	upon	upon	SCONJ
inlawrev-2147	142	6	this	this	DET
inlawrev-2147	142	7	premise	premise	NOUN
inlawrev-2147	142	8	may	may	AUX
inlawrev-2147	142	9	be	be	AUX
inlawrev-2147	142	10	intriguing	intriguing	ADJ
inlawrev-2147	142	11	,	,	PUNCT
inlawrev-2147	142	12	section	section	NOUN
inlawrev-2147	142	13	341	341	NUM
inlawrev-2147	142	14	criteria	criterion	NOUN
inlawrev-2147	142	15	could	could	AUX
inlawrev-2147	142	16	be	be	AUX
inlawrev-2147	142	17	distinguishable	distinguishable	ADJ
inlawrev-2147	142	18	since	since	SCONJ
inlawrev-2147	142	19	that	that	DET
inlawrev-2147	142	20	section	section	NOUN
inlawrev-2147	142	21	speaks	speak	VERB
inlawrev-2147	142	22	of	of	ADP
inlawrev-2147	142	23	"	"	PUNCT
inlawrev-2147	142	24	substantial	substantial	ADJ
inlawrev-2147	142	25	part	part	NOUN
inlawrev-2147	142	26	"	"	PUNCT
inlawrev-2147	142	27	of	of	ADP
inlawrev-2147	142	28	a	a	DET
inlawrev-2147	142	29	whole	whole	ADJ
inlawrev-2147	142	30	while	while	SCONJ
inlawrev-2147	142	31	section	section	NOUN
inlawrev-2147	142	32	83	83	NUM
inlawrev-2147	142	33	speaks	speak	NOUN
inlawrev-2147	142	34	of	of	ADP
inlawrev-2147	142	35	"	"	PUNCT
inlawrev-2147	142	36	substantial	substantial	ADJ
inlawrev-2147	142	37	services	service	NOUN
inlawrev-2147	142	38	.	.	PUNCT
inlawrev-2147	142	39	"	"	PUNCT
inlawrev-2147	143	1	if	if	SCONJ
inlawrev-2147	143	2	services	service	NOUN
inlawrev-2147	143	3	to	to	PART
inlawrev-2147	143	4	be	be	AUX
inlawrev-2147	143	5	performed	perform	VERB
inlawrev-2147	143	6	after	after	ADP
inlawrev-2147	143	7	the	the	DET
inlawrev-2147	143	8	lapse	lapse	NOUN
inlawrev-2147	143	9	are	be	AUX
inlawrev-2147	143	10	relevant	relevant	ADJ
inlawrev-2147	143	11	,	,	PUNCT
inlawrev-2147	143	12	an	an	DET
inlawrev-2147	143	13	employee	employee	NOUN
inlawrev-2147	143	14	's	's	PART
inlawrev-2147	143	15	advanced	advanced	ADJ
inlawrev-2147	143	16	age	age	NOUN
inlawrev-2147	143	17	could	could	AUX
inlawrev-2147	143	18	penalize	penalize	VERB
inlawrev-2147	143	19	him	he	PRON
inlawrev-2147	143	20	.	.	PUNCT
inlawrev-2147	144	1	nevertheless	nevertheless	ADV
inlawrev-2147	144	2	,	,	PUNCT
inlawrev-2147	144	3	employee	employee	NOUN
inlawrev-2147	144	4	age	age	NOUN
inlawrev-2147	144	5	has	have	AUX
inlawrev-2147	144	6	been	be	AUX
inlawrev-2147	144	7	made	make	VERB
inlawrev-2147	144	8	relevant	relevant	ADJ
inlawrev-2147	144	9	in	in	ADP
inlawrev-2147	144	10	the	the	DET
inlawrev-2147	144	11	proposed	propose	VERB
inlawrev-2147	144	12	regulation	regulation	NOUN
inlawrev-2147	144	13	's	's	PART
inlawrev-2147	144	14	criteria	criterion	NOUN
inlawrev-2147	144	15	to	to	PART
inlawrev-2147	144	16	determine	determine	VERB
inlawrev-2147	144	17	whether	whether	SCONJ
inlawrev-2147	144	18	or	or	CCONJ
inlawrev-2147	144	19	not	not	PART
inlawrev-2147	144	20	a	a	DET
inlawrev-2147	144	21	covenant	covenant	NOUN
inlawrev-2147	144	22	not	not	PART
inlawrev-2147	144	23	to	to	PART
inlawrev-2147	144	24	compete	compete	VERB
inlawrev-2147	144	25	is	be	AUX
inlawrev-2147	144	26	a	a	DET
inlawrev-2147	144	27	substantial	substantial	ADJ
inlawrev-2147	144	28	risk	risk	NOUN
inlawrev-2147	144	29	.	.	PUNCT
inlawrev-2147	145	1	proposed	propose	VERB
inlawrev-2147	145	2	treas	treas	PROPN
inlawrev-2147	145	3	.	.	PUNCT
inlawrev-2147	146	1	reg	reg	PROPN
inlawrev-2147	146	2	.	.	PUNCT
inlawrev-2147	147	1	§	§	PROPN
inlawrev-2147	147	2	1.83	1.83	NUM
inlawrev-2147	147	3	-	-	SYM
inlawrev-2147	147	4	3	3	NUM
inlawrev-2147	147	5	(	(	PUNCT
inlawrev-2147	147	6	c	c	NOUN
inlawrev-2147	147	7	)	)	PUNCT
inlawrev-2147	147	8	(	(	PUNCT
inlawrev-2147	147	9	1	1	NUM
inlawrev-2147	147	10	)	)	PUNCT
inlawrev-2147	147	11	,	,	PUNCT
inlawrev-2147	147	12	36	36	NUM
inlawrev-2147	147	13	fed	feed	VERB
inlawrev-2147	147	14	.	.	PUNCT
inlawrev-2147	148	1	reg	reg	PROPN
inlawrev-2147	148	2	.	.	PUNCT
inlawrev-2147	149	1	10791	10791	NUM
inlawrev-2147	149	2	(	(	PUNCT
inlawrev-2147	149	3	1971	1971	NUM
inlawrev-2147	149	4	)	)	PUNCT
inlawrev-2147	149	5	.	.	PUNCT
inlawrev-2147	150	1	16proposed	16propose	VERB
inlawrev-2147	150	2	treas	treas	PROPN
inlawrev-2147	150	3	.	.	PUNCT
inlawrev-2147	151	1	reg	reg	PROPN
inlawrev-2147	151	2	.	.	PUNCT
inlawrev-2147	152	1	§	§	PROPN
inlawrev-2147	152	2	1.83	1.83	NUM
inlawrev-2147	152	3	-	-	SYM
inlawrev-2147	152	4	3	3	NUM
inlawrev-2147	152	5	(	(	PUNCT
inlawrev-2147	152	6	c	c	NOUN
inlawrev-2147	152	7	)	)	PUNCT
inlawrev-2147	152	8	,	,	PUNCT
inlawrev-2147	152	9	36	36	NUM
inlawrev-2147	152	10	fed	feed	VERB
inlawrev-2147	152	11	.	.	PUNCT
inlawrev-2147	153	1	reg	reg	PROPN
inlawrev-2147	153	2	.	.	PUNCT
inlawrev-2147	154	1	10791	10791	NUM
inlawrev-2147	154	2	(	(	PUNCT
inlawrev-2147	154	3	1971	1971	NUM
inlawrev-2147	154	4	)	)	PUNCT
inlawrev-2147	154	5	.	.	PUNCT
inlawrev-2147	155	1	,	,	PUNCT
inlawrev-2147	155	2	9	9	NUM
inlawrev-2147	155	3	/d	/d	SYM
inlawrev-2147	155	4	.	.	PUNCT
inlawrev-2147	156	1	§	§	VERB
inlawrev-2147	156	2	1.83	1.83	NUM
inlawrev-2147	156	3	-	-	SYM
inlawrev-2147	156	4	3	3	NUM
inlawrev-2147	156	5	(	(	PUNCT
inlawrev-2147	156	6	c)(2	c)(2	NOUN
inlawrev-2147	156	7	)	)	PUNCT
inlawrev-2147	156	8	example	example	NOUN
inlawrev-2147	156	9	(	(	PUNCT
inlawrev-2147	156	10	4	4	NUM
inlawrev-2147	156	11	)	)	PUNCT
inlawrev-2147	156	12	.	.	PUNCT
inlawrev-2147	157	1	1975	1975	NUM
inlawrev-2147	157	2	]	]	PUNCT
inlawrev-2147	157	3	restricted	restrict	VERB
inlawrev-2147	157	4	stock	stock	NOUN
inlawrev-2147	157	5	659	659	NUM
inlawrev-2147	157	6	alternative	alternative	NOUN
inlawrev-2147	157	7	,	,	PUNCT
inlawrev-2147	157	8	a	a	DET
inlawrev-2147	157	9	substantial	substantial	ADJ
inlawrev-2147	157	10	risk	risk	NOUN
inlawrev-2147	157	11	exists	exist	VERB
inlawrev-2147	157	12	if	if	SCONJ
inlawrev-2147	157	13	there	there	PRON
inlawrev-2147	157	14	is	be	VERB
inlawrev-2147	157	15	a	a	DET
inlawrev-2147	157	16	"	"	PUNCT
inlawrev-2147	157	17	probability	probability	NOUN
inlawrev-2147	157	18	,	,	PUNCT
inlawrev-2147	157	19	"	"	PUNCT
inlawrev-2147	157	20	however	however	ADV
inlawrev-2147	157	21	measured	measure	VERB
inlawrev-2147	157	22	,	,	PUNCT
inlawrev-2147	157	23	that	that	SCONJ
inlawrev-2147	157	24	a	a	DET
inlawrev-2147	157	25	forfeiture	forfeiture	NOUN
inlawrev-2147	157	26	will	will	AUX
inlawrev-2147	157	27	result.20	result.20	PROPN
inlawrev-2147	157	28	of	of	ADP
inlawrev-2147	157	29	course	course	NOUN
inlawrev-2147	157	30	,	,	PUNCT
inlawrev-2147	157	31	the	the	DET
inlawrev-2147	157	32	exact	exact	ADJ
inlawrev-2147	157	33	dimensions	dimension	NOUN
inlawrev-2147	157	34	of	of	ADP
inlawrev-2147	157	35	a	a	DET
inlawrev-2147	157	36	"	"	PUNCT
inlawrev-2147	157	37	substantial	substantial	ADJ
inlawrev-2147	157	38	risk	risk	NOUN
inlawrev-2147	157	39	"	"	PUNCT
inlawrev-2147	157	40	might	might	AUX
inlawrev-2147	157	41	be	be	AUX
inlawrev-2147	157	42	clarified	clarify	VERB
inlawrev-2147	157	43	by	by	ADP
inlawrev-2147	157	44	legislative	legislative	ADJ
inlawrev-2147	157	45	enactment	enactment	NOUN
inlawrev-2147	157	46	,	,	PUNCT
inlawrev-2147	157	47	judicial	judicial	ADJ
inlawrev-2147	157	48	opinion	opinion	NOUN
inlawrev-2147	157	49	,	,	PUNCT
inlawrev-2147	157	50	or	or	CCONJ
inlawrev-2147	157	51	administrative	administrative	ADJ
inlawrev-2147	157	52	regulation	regulation	NOUN
inlawrev-2147	157	53	.	.	PUNCT
inlawrev-2147	158	1	in	in	ADP
inlawrev-2147	158	2	the	the	DET
inlawrev-2147	158	3	interim	interim	NOUN
inlawrev-2147	158	4	,	,	PUNCT
inlawrev-2147	158	5	however	however	ADV
inlawrev-2147	158	6	,	,	PUNCT
inlawrev-2147	158	7	a	a	DET
inlawrev-2147	158	8	conservative	conservative	ADJ
inlawrev-2147	158	9	tax	tax	NOUN
inlawrev-2147	158	10	planner	planner	NOUN
inlawrev-2147	158	11	seeking	seek	VERB
inlawrev-2147	158	12	a	a	DET
inlawrev-2147	158	13	section	section	NOUN
inlawrev-2147	158	14	83	83	NUM
inlawrev-2147	158	15	deferral	deferral	NOUN
inlawrev-2147	158	16	of	of	ADP
inlawrev-2147	158	17	tax	tax	NOUN
inlawrev-2147	158	18	may	may	AUX
inlawrev-2147	158	19	wish	wish	VERB
inlawrev-2147	158	20	to	to	PART
inlawrev-2147	158	21	consider	consider	VERB
inlawrev-2147	158	22	using	use	VERB
inlawrev-2147	158	23	,	,	PUNCT
inlawrev-2147	158	24	whenever	whenever	SCONJ
inlawrev-2147	158	25	possible	possible	ADJ
inlawrev-2147	158	26	,	,	PUNCT
inlawrev-2147	158	27	only	only	ADV
inlawrev-2147	158	28	those	those	DET
inlawrev-2147	158	29	provisions	provision	NOUN
inlawrev-2147	158	30	that	that	PRON
inlawrev-2147	158	31	attempt	attempt	VERB
inlawrev-2147	158	32	to	to	PART
inlawrev-2147	158	33	establish	establish	VERB
inlawrev-2147	158	34	a	a	DET
inlawrev-2147	158	35	substantial	substantial	ADJ
inlawrev-2147	158	36	service	service	NOUN
inlawrev-2147	158	37	requirement	requirement	NOUN
inlawrev-2147	158	38	.	.	PUNCT
inlawrev-2147	159	1	"	"	PUNCT
inlawrev-2147	159	2	forfeiture	forfeiture	NOUN
inlawrev-2147	159	3	"	"	PUNCT
inlawrev-2147	159	4	is	be	AUX
inlawrev-2147	159	5	another	another	DET
inlawrev-2147	159	6	term	term	NOUN
inlawrev-2147	159	7	in	in	ADP
inlawrev-2147	159	8	need	need	NOUN
inlawrev-2147	159	9	of	of	ADP
inlawrev-2147	159	10	further	further	ADJ
inlawrev-2147	159	11	clarification	clarification	NOUN
inlawrev-2147	159	12	.	.	PUNCT
inlawrev-2147	160	1	the	the	DET
inlawrev-2147	160	2	word	word	NOUN
inlawrev-2147	160	3	suggests	suggest	VERB
inlawrev-2147	160	4	a	a	DET
inlawrev-2147	160	5	loss	loss	NOUN
inlawrev-2147	160	6	,	,	PUNCT
inlawrev-2147	160	7	but	but	CCONJ
inlawrev-2147	160	8	the	the	DET
inlawrev-2147	160	9	amount	amount	NOUN
inlawrev-2147	160	10	of	of	ADP
inlawrev-2147	160	11	sacrifice	sacrifice	NOUN
inlawrev-2147	160	12	needed	need	VERB
inlawrev-2147	160	13	to	to	PART
inlawrev-2147	160	14	constitute	constitute	VERB
inlawrev-2147	160	15	a	a	DET
inlawrev-2147	160	16	forfeiture	forfeiture	NOUN
inlawrev-2147	160	17	and	and	CCONJ
inlawrev-2147	160	18	transform	transform	VERB
inlawrev-2147	160	19	shares	share	NOUN
inlawrev-2147	160	20	into	into	ADP
inlawrev-2147	160	21	restricted	restricted	ADJ
inlawrev-2147	160	22	stock	stock	NOUN
inlawrev-2147	160	23	is	be	AUX
inlawrev-2147	160	24	conjectural	conjectural	ADJ
inlawrev-2147	160	25	.	.	PUNCT
inlawrev-2147	161	1	in	in	ADP
inlawrev-2147	161	2	an	an	DET
inlawrev-2147	161	3	example	example	NOUN
inlawrev-2147	161	4	in	in	ADP
inlawrev-2147	161	5	the	the	DET
inlawrev-2147	161	6	currently	currently	ADV
inlawrev-2147	161	7	proposed	propose	VERB
inlawrev-2147	161	8	regulations	regulation	NOUN
inlawrev-2147	161	9	,	,	PUNCT
inlawrev-2147	161	10	a	a	DET
inlawrev-2147	161	11	taxpayer	taxpayer	NOUN
inlawrev-2147	161	12	is	be	AUX
inlawrev-2147	161	13	assumed	assume	VERB
inlawrev-2147	161	14	to	to	PART
inlawrev-2147	161	15	purchase	purchase	VERB
inlawrev-2147	161	16	stock	stock	NOUN
inlawrev-2147	161	17	at	at	ADP
inlawrev-2147	161	18	$	$	SYM
inlawrev-2147	161	19	10	10	NUM
inlawrev-2147	161	20	and	and	CCONJ
inlawrev-2147	161	21	to	to	PART
inlawrev-2147	161	22	sell	sell	VERB
inlawrev-2147	161	23	back	back	ADV
inlawrev-2147	161	24	at	at	ADP
inlawrev-2147	161	25	$	$	SYM
inlawrev-2147	161	26	10	10	NUM
inlawrev-2147	161	27	if	if	SCONJ
inlawrev-2147	161	28	he	he	PRON
inlawrev-2147	161	29	quits	quit	VERB
inlawrev-2147	161	30	within	within	ADP
inlawrev-2147	161	31	ten	ten	NUM
inlawrev-2147	161	32	years	year	NOUN
inlawrev-2147	161	33	.	.	PUNCT
inlawrev-2147	162	1	21	21	NUM
inlawrev-2147	162	2	this	this	DET
inlawrev-2147	162	3	illustration	illustration	NOUN
inlawrev-2147	162	4	in	in	ADP
inlawrev-2147	162	5	the	the	DET
inlawrev-2147	162	6	regulations	regulation	NOUN
inlawrev-2147	162	7	seems	seem	VERB
inlawrev-2147	162	8	to	to	PART
inlawrev-2147	162	9	indicate	indicate	VERB
inlawrev-2147	162	10	that	that	SCONJ
inlawrev-2147	162	11	a	a	DET
inlawrev-2147	162	12	refund	refund	NOUN
inlawrev-2147	162	13	of	of	ADP
inlawrev-2147	162	14	the	the	DET
inlawrev-2147	162	15	amount	amount	NOUN
inlawrev-2147	162	16	paid	pay	VERB
inlawrev-2147	162	17	at	at	ADP
inlawrev-2147	162	18	the	the	DET
inlawrev-2147	162	19	original	original	ADJ
inlawrev-2147	162	20	exercise	exercise	NOUN
inlawrev-2147	162	21	of	of	ADP
inlawrev-2147	162	22	an	an	DET
inlawrev-2147	162	23	option	option	NOUN
inlawrev-2147	162	24	would	would	AUX
inlawrev-2147	162	25	not	not	PART
inlawrev-2147	162	26	prevent	prevent	VERB
inlawrev-2147	162	27	the	the	DET
inlawrev-2147	162	28	return	return	NOUN
inlawrev-2147	162	29	of	of	ADP
inlawrev-2147	162	30	the	the	DET
inlawrev-2147	162	31	property	property	NOUN
inlawrev-2147	162	32	from	from	ADP
inlawrev-2147	162	33	constituting	constitute	VERB
inlawrev-2147	162	34	a	a	DET
inlawrev-2147	162	35	forfeiture	forfeiture	NOUN
inlawrev-2147	162	36	.	.	PUNCT
inlawrev-2147	163	1	thus	thus	ADV
inlawrev-2147	163	2	,	,	PUNCT
inlawrev-2147	163	3	it	it	PRON
inlawrev-2147	163	4	appears	appear	VERB
inlawrev-2147	163	5	to	to	PART
inlawrev-2147	163	6	be	be	AUX
inlawrev-2147	163	7	unnecessary	unnecessary	ADJ
inlawrev-2147	163	8	that	that	SCONJ
inlawrev-2147	163	9	a	a	DET
inlawrev-2147	163	10	taxpayer	taxpayer	NOUN
inlawrev-2147	163	11	lose	lose	VERB
inlawrev-2147	163	12	money	money	NOUN
inlawrev-2147	163	13	on	on	ADP
inlawrev-2147	163	14	the	the	DET
inlawrev-2147	163	15	transaction	transaction	NOUN
inlawrev-2147	163	16	but	but	CCONJ
inlawrev-2147	163	17	rather	rather	ADV
inlawrev-2147	163	18	that	that	SCONJ
inlawrev-2147	163	19	he	he	PRON
inlawrev-2147	163	20	merely	merely	ADV
inlawrev-2147	163	21	forego	forego	VERB
inlawrev-2147	163	22	his	his	PRON
inlawrev-2147	163	23	right	right	NOUN
inlawrev-2147	163	24	to	to	ADP
inlawrev-2147	163	25	"	"	PUNCT
inlawrev-2147	163	26	full	full	ADJ
inlawrev-2147	163	27	enjoyment	enjoyment	NOUN
inlawrev-2147	163	28	of	of	ADP
inlawrev-2147	163	29	the	the	DET
inlawrev-2147	163	30	stock	stock	NOUN
inlawrev-2147	163	31	.	.	PUNCT
inlawrev-2147	163	32	"	"	PUNCT
inlawrev-2147	164	1	22	22	NUM
inlawrev-2147	164	2	if	if	SCONJ
inlawrev-2147	164	3	a	a	DET
inlawrev-2147	164	4	stockholder	stockholder	NOUN
inlawrev-2147	164	5	sacrifices	sacrifice	VERB
inlawrev-2147	164	6	his	his	PRON
inlawrev-2147	164	7	interest	interest	NOUN
inlawrev-2147	164	8	in	in	ADP
inlawrev-2147	164	9	the	the	DET
inlawrev-2147	164	10	shares	share	NOUN
inlawrev-2147	164	11	,	,	PUNCT
inlawrev-2147	164	12	therefore	therefore	ADV
inlawrev-2147	164	13	,	,	PUNCT
inlawrev-2147	164	14	presumably	presumably	ADV
inlawrev-2147	164	15	it	it	PRON
inlawrev-2147	164	16	would	would	AUX
inlawrev-2147	164	17	be	be	AUX
inlawrev-2147	164	18	satisfactory	satisfactory	ADJ
inlawrev-2147	164	19	for	for	SCONJ
inlawrev-2147	164	20	his	his	PRON
inlawrev-2147	164	21	employer	employer	NOUN
inlawrev-2147	164	22	to	to	PART
inlawrev-2147	164	23	refund	refund	VERB
inlawrev-2147	164	24	even	even	ADV
inlawrev-2147	164	25	a	a	DET
inlawrev-2147	164	26	lesser	less	ADJ
inlawrev-2147	164	27	sum	sum	NOUN
inlawrev-2147	164	28	,	,	PUNCT
inlawrev-2147	164	29	such	such	ADJ
inlawrev-2147	164	30	as	as	ADP
inlawrev-2147	164	31	$	$	SYM
inlawrev-2147	164	32	8	8	NUM
inlawrev-2147	164	33	,	,	PUNCT
inlawrev-2147	164	34	$	$	SYM
inlawrev-2147	164	35	6	6	NUM
inlawrev-2147	164	36	,	,	PUNCT
inlawrev-2147	164	37	or	or	CCONJ
inlawrev-2147	164	38	even	even	ADV
inlawrev-2147	164	39	nothing	nothing	PRON
inlawrev-2147	164	40	,	,	PUNCT
inlawrev-2147	164	41	provided	provide	VERB
inlawrev-2147	164	42	that	that	SCONJ
inlawrev-2147	164	43	the	the	DET
inlawrev-2147	164	44	amount	amount	NOUN
inlawrev-2147	164	45	is	be	AUX
inlawrev-2147	164	46	equal	equal	ADJ
inlawrev-2147	164	47	to	to	ADP
inlawrev-2147	164	48	the	the	DET
inlawrev-2147	164	49	original	original	ADJ
inlawrev-2147	164	50	cost	cost	NOUN
inlawrev-2147	164	51	or	or	CCONJ
inlawrev-2147	164	52	less	less	ADJ
inlawrev-2147	164	53	.	.	PUNCT
inlawrev-2147	165	1	the	the	DET
inlawrev-2147	165	2	regulatory	regulatory	ADJ
inlawrev-2147	165	3	examples	example	NOUN
inlawrev-2147	165	4	,	,	PUNCT
inlawrev-2147	165	5	however	however	ADV
inlawrev-2147	165	6	,	,	PUNCT
inlawrev-2147	165	7	continue	continue	VERB
inlawrev-2147	165	8	to	to	PART
inlawrev-2147	165	9	emphasize	emphasize	VERB
inlawrev-2147	165	10	that	that	SCONJ
inlawrev-2147	165	11	a	a	DET
inlawrev-2147	165	12	corporate	corporate	ADJ
inlawrev-2147	165	13	purchase	purchase	NOUN
inlawrev-2147	165	14	of	of	ADP
inlawrev-2147	165	15	bonus	bonus	NOUN
inlawrev-2147	165	16	stock	stock	NOUN
inlawrev-2147	165	17	at	at	ADP
inlawrev-2147	165	18	its	its	PRON
inlawrev-2147	165	19	attained	attain	VERB
inlawrev-2147	165	20	fair	fair	ADJ
inlawrev-2147	165	21	market	market	NOUN
inlawrev-2147	165	22	value	value	NOUN
inlawrev-2147	165	23	would	would	AUX
inlawrev-2147	165	24	not	not	PART
inlawrev-2147	165	25	constitute	constitute	VERB
inlawrev-2147	165	26	a	a	DET
inlawrev-2147	165	27	forfeiture.23	forfeiture.23	PROPN
inlawrev-2147	165	28	notably	notably	ADV
inlawrev-2147	165	29	,	,	PUNCT
inlawrev-2147	165	30	this	this	DET
inlawrev-2147	165	31	example	example	NOUN
inlawrev-2147	165	32	is	be	AUX
inlawrev-2147	165	33	distinguishable	distinguishable	ADJ
inlawrev-2147	165	34	since	since	SCONJ
inlawrev-2147	165	35	it	it	PRON
inlawrev-2147	165	36	involves	involve	VERB
inlawrev-2147	165	37	stock	stock	NOUN
inlawrev-2147	165	38	for	for	ADP
inlawrev-2147	165	39	which	which	PRON
inlawrev-2147	165	40	the	the	DET
inlawrev-2147	165	41	taxpayer	taxpayer	NOUN
inlawrev-2147	165	42	paid	pay	VERB
inlawrev-2147	165	43	20it	20it	NOUN
inlawrev-2147	165	44	has	have	AUX
inlawrev-2147	165	45	been	be	AUX
inlawrev-2147	165	46	implied	imply	VERB
inlawrev-2147	165	47	that	that	SCONJ
inlawrev-2147	165	48	the	the	DET
inlawrev-2147	165	49	crime	crime	NOUN
inlawrev-2147	165	50	exclusion	exclusion	NOUN
inlawrev-2147	165	51	exists	exist	VERB
inlawrev-2147	165	52	because	because	SCONJ
inlawrev-2147	165	53	an	an	DET
inlawrev-2147	165	54	employer	employer	NOUN
inlawrev-2147	165	55	normally	normally	ADV
inlawrev-2147	165	56	would	would	AUX
inlawrev-2147	165	57	not	not	PART
inlawrev-2147	165	58	hire	hire	VERB
inlawrev-2147	165	59	someone	someone	PRON
inlawrev-2147	165	60	if	if	SCONJ
inlawrev-2147	165	61	there	there	PRON
inlawrev-2147	165	62	is	be	VERB
inlawrev-2147	165	63	a	a	DET
inlawrev-2147	165	64	probability	probability	NOUN
inlawrev-2147	165	65	he	he	PRON
inlawrev-2147	165	66	will	will	AUX
inlawrev-2147	165	67	commit	commit	VERB
inlawrev-2147	165	68	an	an	DET
inlawrev-2147	165	69	offense	offense	NOUN
inlawrev-2147	165	70	.	.	PUNCT
inlawrev-2147	166	1	this	this	PRON
inlawrev-2147	166	2	suggests	suggest	VERB
inlawrev-2147	166	3	it	it	PRON
inlawrev-2147	166	4	is	be	AUX
inlawrev-2147	166	5	the	the	DET
inlawrev-2147	166	6	perceived	perceive	VERB
inlawrev-2147	166	7	likelihood	likelihood	NOUN
inlawrev-2147	166	8	that	that	PRON
inlawrev-2147	166	9	is	be	AUX
inlawrev-2147	166	10	important	important	ADJ
inlawrev-2147	166	11	,	,	PUNCT
inlawrev-2147	166	12	since	since	SCONJ
inlawrev-2147	166	13	it	it	PRON
inlawrev-2147	166	14	is	be	AUX
inlawrev-2147	166	15	common	common	ADJ
inlawrev-2147	166	16	knowledge	knowledge	NOUN
inlawrev-2147	166	17	that	that	SCONJ
inlawrev-2147	166	18	most	most	ADJ
inlawrev-2147	166	19	employees	employee	NOUN
inlawrev-2147	166	20	do	do	AUX
inlawrev-2147	166	21	not	not	PART
inlawrev-2147	166	22	turn	turn	VERB
inlawrev-2147	166	23	out	out	ADP
inlawrev-2147	166	24	to	to	PART
inlawrev-2147	166	25	be	be	AUX
inlawrev-2147	166	26	criminals	criminal	NOUN
inlawrev-2147	166	27	.	.	PUNCT
inlawrev-2147	167	1	zimet	zimet	NOUN
inlawrev-2147	167	2	,	,	PUNCT
inlawrev-2147	167	3	property	property	NOUN
inlawrev-2147	167	4	transferred	transfer	VERB
inlawrev-2147	167	5	in	in	ADP
inlawrev-2147	167	6	connection	connection	NOUN
inlawrev-2147	167	7	with	with	ADP
inlawrev-2147	167	8	the	the	DET
inlawrev-2147	167	9	performance	performance	NOUN
inlawrev-2147	167	10	of	of	ADP
inlawrev-2147	167	11	services	service	NOUN
inlawrev-2147	167	12	,	,	PUNCT
inlawrev-2147	167	13	s.	s.	PROPN
inlawrev-2147	167	14	cal	cal	PROPN
inlawrev-2147	167	15	.	.	PUNCT
inlawrev-2147	168	1	1971	1971	NUM
inlawrev-2147	168	2	tax	tax	NOUN
inlawrev-2147	168	3	inst	inst	NOUN
inlawrev-2147	168	4	.	.	PROPN
inlawrev-2147	168	5	149	149	NUM
inlawrev-2147	168	6	,	,	PUNCT
inlawrev-2147	168	7	160	160	NUM
inlawrev-2147	168	8	.	.	PUNCT
inlawrev-2147	169	1	the	the	DET
inlawrev-2147	169	2	probability	probability	NOUN
inlawrev-2147	169	3	in	in	ADP
inlawrev-2147	169	4	the	the	DET
inlawrev-2147	169	5	covenant	covenant	NOUN
inlawrev-2147	169	6	not	not	PART
inlawrev-2147	169	7	to	to	PART
inlawrev-2147	169	8	compete	compete	VERB
inlawrev-2147	169	9	rationale	rationale	NOUN
inlawrev-2147	169	10	seems	seem	VERB
inlawrev-2147	169	11	to	to	PART
inlawrev-2147	169	12	be	be	AUX
inlawrev-2147	169	13	a	a	DET
inlawrev-2147	169	14	perceived	perceive	VERB
inlawrev-2147	169	15	one	one	NOUN
inlawrev-2147	169	16	as	as	ADV
inlawrev-2147	169	17	well	well	ADV
inlawrev-2147	169	18	.	.	PUNCT
inlawrev-2147	170	1	at	at	ADP
inlawrev-2147	170	2	the	the	DET
inlawrev-2147	170	3	time	time	NOUN
inlawrev-2147	170	4	of	of	ADP
inlawrev-2147	170	5	the	the	DET
inlawrev-2147	170	6	contract	contract	NOUN
inlawrev-2147	170	7	or	or	CCONJ
inlawrev-2147	170	8	transfer	transfer	NOUN
inlawrev-2147	170	9	of	of	ADP
inlawrev-2147	170	10	the	the	DET
inlawrev-2147	170	11	property	property	NOUN
inlawrev-2147	170	12	,	,	PUNCT
inlawrev-2147	170	13	questions	question	NOUN
inlawrev-2147	170	14	of	of	ADP
inlawrev-2147	170	15	an	an	DET
inlawrev-2147	170	16	employee	employee	NOUN
inlawrev-2147	170	17	's	's	PART
inlawrev-2147	170	18	age	age	NOUN
inlawrev-2147	170	19	and	and	CCONJ
inlawrev-2147	170	20	his	his	PRON
inlawrev-2147	170	21	likelihood	likelihood	NOUN
inlawrev-2147	170	22	of	of	ADP
inlawrev-2147	170	23	successfully	successfully	ADV
inlawrev-2147	170	24	breaching	breach	VERB
inlawrev-2147	170	25	are	be	AUX
inlawrev-2147	170	26	relevant	relevant	ADJ
inlawrev-2147	170	27	.	.	PUNCT
inlawrev-2147	171	1	if	if	SCONJ
inlawrev-2147	171	2	this	this	DET
inlawrev-2147	171	3	analysis	analysis	NOUN
inlawrev-2147	171	4	is	be	AUX
inlawrev-2147	171	5	correct	correct	ADJ
inlawrev-2147	171	6	,	,	PUNCT
inlawrev-2147	171	7	it	it	PRON
inlawrev-2147	171	8	would	would	AUX
inlawrev-2147	171	9	seem	seem	VERB
inlawrev-2147	171	10	that	that	SCONJ
inlawrev-2147	171	11	a	a	DET
inlawrev-2147	171	12	later	later	ADJ
inlawrev-2147	171	13	and	and	CCONJ
inlawrev-2147	171	14	actual	actual	ADJ
inlawrev-2147	171	15	commission	commission	NOUN
inlawrev-2147	171	16	of	of	ADP
inlawrev-2147	171	17	a	a	DET
inlawrev-2147	171	18	crime	crime	NOUN
inlawrev-2147	171	19	or	or	CCONJ
inlawrev-2147	171	20	successful	successful	ADJ
inlawrev-2147	171	21	breach	breach	NOUN
inlawrev-2147	171	22	of	of	ADP
inlawrev-2147	171	23	a	a	DET
inlawrev-2147	171	24	covenant	covenant	NOUN
inlawrev-2147	171	25	would	would	AUX
inlawrev-2147	171	26	not	not	PART
inlawrev-2147	171	27	be	be	AUX
inlawrev-2147	171	28	relevant	relevant	ADJ
inlawrev-2147	171	29	as	as	ADP
inlawrev-2147	171	30	to	to	ADP
inlawrev-2147	171	31	the	the	DET
inlawrev-2147	171	32	question	question	NOUN
inlawrev-2147	171	33	of	of	ADP
inlawrev-2147	171	34	whether	whether	SCONJ
inlawrev-2147	171	35	or	or	CCONJ
inlawrev-2147	171	36	not	not	PART
inlawrev-2147	171	37	a	a	DET
inlawrev-2147	171	38	substantial	substantial	ADJ
inlawrev-2147	171	39	risk	risk	NOUN
inlawrev-2147	171	40	of	of	ADP
inlawrev-2147	171	41	forfeiture	forfeiture	NOUN
inlawrev-2147	171	42	existed	exist	VERB
inlawrev-2147	171	43	at	at	ADP
inlawrev-2147	171	44	time	time	NOUN
inlawrev-2147	171	45	of	of	ADP
inlawrev-2147	171	46	contract	contract	NOUN
inlawrev-2147	171	47	.	.	PUNCT
inlawrev-2147	172	1	thus	thus	ADV
inlawrev-2147	172	2	,	,	PUNCT
inlawrev-2147	172	3	an	an	DET
inlawrev-2147	172	4	actual	actual	ADJ
inlawrev-2147	172	5	forfeiture	forfeiture	NOUN
inlawrev-2147	172	6	would	would	AUX
inlawrev-2147	172	7	not	not	PART
inlawrev-2147	172	8	prove	prove	VERB
inlawrev-2147	172	9	that	that	SCONJ
inlawrev-2147	172	10	a	a	DET
inlawrev-2147	172	11	substantial	substantial	ADJ
inlawrev-2147	172	12	risk	risk	NOUN
inlawrev-2147	172	13	of	of	ADP
inlawrev-2147	172	14	it	it	PRON
inlawrev-2147	172	15	existed	exist	VERB
inlawrev-2147	172	16	.	.	PUNCT
inlawrev-2147	173	1	21	21	NUM
inlawrev-2147	173	2	proposed	propose	VERB
inlawrev-2147	173	3	treas	treas	PROPN
inlawrev-2147	173	4	.	.	PUNCT
inlawrev-2147	174	1	reg	reg	PROPN
inlawrev-2147	174	2	.	.	PUNCT
inlawrev-2147	175	1	§	§	PROPN
inlawrev-2147	175	2	1.83(c	1.83(c	PROPN
inlawrev-2147	175	3	)	)	PUNCT
inlawrev-2147	175	4	(	(	PUNCT
inlawrev-2147	175	5	2	2	X
inlawrev-2147	175	6	)	)	PUNCT
inlawrev-2147	175	7	example	example	NOUN
inlawrev-2147	175	8	(	(	PUNCT
inlawrev-2147	175	9	1	1	NUM
inlawrev-2147	175	10	)	)	PUNCT
inlawrev-2147	175	11	,	,	PUNCT
inlawrev-2147	175	12	36	36	NUM
inlawrev-2147	175	13	fed	feed	VERB
inlawrev-2147	175	14	.	.	PUNCT
inlawrev-2147	176	1	reg	reg	PROPN
inlawrev-2147	176	2	.	.	PUNCT
inlawrev-2147	177	1	10791	10791	NUM
inlawrev-2147	177	2	(	(	PUNCT
inlawrev-2147	177	3	1971	1971	NUM
inlawrev-2147	177	4	)	)	PUNCT
inlawrev-2147	177	5	.	.	PUNCT
inlawrev-2147	178	1	"	"	PUNCT
inlawrev-2147	178	2	int	int	NOUN
inlawrev-2147	178	3	.	.	PUNCT
inlawrev-2147	179	1	rev	rev	PROPN
inlawrev-2147	179	2	.	.	PROPN
inlawrev-2147	179	3	code	code	PROPN
inlawrev-2147	179	4	of	of	ADP
inlawrev-2147	179	5	1954	1954	NUM
inlawrev-2147	179	6	,	,	PUNCT
inlawrev-2147	179	7	§	§	PROPN
inlawrev-2147	179	8	83(c)(1	83(c)(1	NUM
inlawrev-2147	179	9	)	)	PUNCT
inlawrev-2147	179	10	.	.	PUNCT
inlawrev-2147	180	1	the	the	DET
inlawrev-2147	180	2	forfeiture	forfeiture	NOUN
inlawrev-2147	180	3	showing	show	VERB
inlawrev-2147	180	4	a	a	DET
inlawrev-2147	180	5	refund	refund	NOUN
inlawrev-2147	180	6	of	of	ADP
inlawrev-2147	180	7	dollar	dollar	NOUN
inlawrev-2147	180	8	for	for	ADP
inlawrev-2147	180	9	dollar	dollar	NOUN
inlawrev-2147	180	10	can	can	AUX
inlawrev-2147	180	11	involve	involve	VERB
inlawrev-2147	180	12	an	an	DET
inlawrev-2147	180	13	economic	economic	ADJ
inlawrev-2147	180	14	loss	loss	NOUN
inlawrev-2147	180	15	,	,	PUNCT
inlawrev-2147	180	16	such	such	ADJ
inlawrev-2147	180	17	as	as	ADP
inlawrev-2147	180	18	a	a	DET
inlawrev-2147	180	19	sacrifice	sacrifice	NOUN
inlawrev-2147	180	20	of	of	ADP
inlawrev-2147	180	21	dividend	dividend	NOUN
inlawrev-2147	180	22	income	income	NOUN
inlawrev-2147	180	23	or	or	CCONJ
inlawrev-2147	180	24	capital	capital	NOUN
inlawrev-2147	180	25	appreciation	appreciation	NOUN
inlawrev-2147	180	26	,	,	PUNCT
inlawrev-2147	180	27	if	if	SCONJ
inlawrev-2147	180	28	applicable	applicable	ADJ
inlawrev-2147	180	29	,	,	PUNCT
inlawrev-2147	180	30	or	or	CCONJ
inlawrev-2147	180	31	of	of	ADP
inlawrev-2147	180	32	the	the	DET
inlawrev-2147	180	33	right	right	NOUN
inlawrev-2147	180	34	to	to	ADP
inlawrev-2147	180	35	future	future	ADJ
inlawrev-2147	180	36	participation	participation	NOUN
inlawrev-2147	180	37	in	in	ADP
inlawrev-2147	180	38	any	any	DET
inlawrev-2147	180	39	perquisites	perquisite	NOUN
inlawrev-2147	180	40	associated	associate	VERB
inlawrev-2147	180	41	with	with	ADP
inlawrev-2147	180	42	stock	stock	NOUN
inlawrev-2147	180	43	ownership	ownership	NOUN
inlawrev-2147	180	44	.	.	PUNCT
inlawrev-2147	181	1	"	"	PUNCT
inlawrev-2147	181	2	proposed	propose	VERB
inlawrev-2147	181	3	treas	treas	PROPN
inlawrev-2147	181	4	.	.	PUNCT
inlawrev-2147	182	1	reg	reg	PROPN
inlawrev-2147	182	2	.	.	PUNCT
inlawrev-2147	183	1	§	§	PROPN
inlawrev-2147	183	2	1.83	1.83	NUM
inlawrev-2147	183	3	-	-	SYM
inlawrev-2147	183	4	3	3	NUM
inlawrev-2147	183	5	(	(	PUNCT
inlawrev-2147	183	6	c	c	NOUN
inlawrev-2147	183	7	)	)	PUNCT
inlawrev-2147	183	8	(	(	PUNCT
inlawrev-2147	183	9	2	2	X
inlawrev-2147	183	10	)	)	PUNCT
inlawrev-2147	183	11	example	example	NOUN
inlawrev-2147	183	12	3	3	NUM
inlawrev-2147	183	13	,	,	PUNCT
inlawrev-2147	183	14	36	36	NUM
inlawrev-2147	183	15	fed	feed	VERB
inlawrev-2147	183	16	.	.	PUNCT
inlawrev-2147	184	1	reg	reg	PROPN
inlawrev-2147	184	2	.	.	PUNCT
inlawrev-2147	185	1	10791	10791	NUM
inlawrev-2147	185	2	(	(	PUNCT
inlawrev-2147	185	3	1971	1971	NUM
inlawrev-2147	185	4	)	)	PUNCT
inlawrev-2147	185	5	.	.	PUNCT
inlawrev-2147	186	1	660	660	NUM
inlawrev-2147	186	2	indiana	indiana	PROPN
inlawrev-2147	186	3	law	law	PROPN
inlawrev-2147	186	4	review	review	NOUN
inlawrev-2147	186	5	[	[	X
inlawrev-2147	186	6	vol	vol	NOUN
inlawrev-2147	186	7	.	.	PUNCT
inlawrev-2147	186	8	8:654	8:654	NUM
inlawrev-2147	186	9	nothing	nothing	PRON
inlawrev-2147	186	10	rather	rather	ADV
inlawrev-2147	186	11	than	than	ADP
inlawrev-2147	186	12	optioned	optione	VERB
inlawrev-2147	186	13	stock	stock	NOUN
inlawrev-2147	186	14	for	for	ADP
inlawrev-2147	186	15	which	which	PRON
inlawrev-2147	186	16	the	the	DET
inlawrev-2147	186	17	taxpayer	taxpayer	NOUN
inlawrev-2147	186	18	received	receive	VERB
inlawrev-2147	186	19	a	a	DET
inlawrev-2147	186	20	refund	refund	NOUN
inlawrev-2147	186	21	of	of	ADP
inlawrev-2147	186	22	cost	cost	NOUN
inlawrev-2147	186	23	.	.	PUNCT
inlawrev-2147	187	1	presumably	presumably	ADV
inlawrev-2147	187	2	,	,	PUNCT
inlawrev-2147	187	3	a	a	DET
inlawrev-2147	187	4	payment	payment	NOUN
inlawrev-2147	187	5	of	of	ADP
inlawrev-2147	187	6	fair	fair	ADJ
inlawrev-2147	187	7	market	market	NOUN
inlawrev-2147	187	8	value	value	NOUN
inlawrev-2147	187	9	would	would	AUX
inlawrev-2147	187	10	make	make	VERB
inlawrev-2147	187	11	the	the	DET
inlawrev-2147	187	12	taxpayer	taxpayer	NOUN
inlawrev-2147	187	13	whole	whole	ADJ
inlawrev-2147	187	14	in	in	ADP
inlawrev-2147	187	15	terms	term	NOUN
inlawrev-2147	187	16	of	of	ADP
inlawrev-2147	187	17	the	the	DET
inlawrev-2147	187	18	economic	economic	ADJ
inlawrev-2147	187	19	sacrifice	sacrifice	NOUN
inlawrev-2147	187	20	brought	bring	VERB
inlawrev-2147	187	21	about	about	ADP
inlawrev-2147	187	22	by	by	ADP
inlawrev-2147	187	23	his	his	PRON
inlawrev-2147	187	24	surrender	surrender	NOUN
inlawrev-2147	187	25	of	of	ADP
inlawrev-2147	187	26	the	the	DET
inlawrev-2147	187	27	shares	share	NOUN
inlawrev-2147	187	28	.	.	PUNCT
inlawrev-2147	188	1	although	although	SCONJ
inlawrev-2147	188	2	he	he	PRON
inlawrev-2147	188	3	still	still	ADV
inlawrev-2147	188	4	would	would	AUX
inlawrev-2147	188	5	be	be	AUX
inlawrev-2147	188	6	deprived	deprive	VERB
inlawrev-2147	188	7	of	of	ADP
inlawrev-2147	188	8	the	the	DET
inlawrev-2147	188	9	full	full	ADJ
inlawrev-2147	188	10	enjoyment	enjoyment	NOUN
inlawrev-2147	188	11	of	of	ADP
inlawrev-2147	188	12	the	the	DET
inlawrev-2147	188	13	property	property	NOUN
inlawrev-2147	188	14	,	,	PUNCT
inlawrev-2147	188	15	the	the	DET
inlawrev-2147	188	16	payment	payment	NOUN
inlawrev-2147	188	17	of	of	ADP
inlawrev-2147	188	18	its	its	PRON
inlawrev-2147	188	19	full	full	ADJ
inlawrev-2147	188	20	value	value	NOUN
inlawrev-2147	188	21	allegedly	allegedly	ADV
inlawrev-2147	188	22	would	would	AUX
inlawrev-2147	188	23	ease	ease	VERB
inlawrev-2147	188	24	the	the	DET
inlawrev-2147	188	25	discomfort	discomfort	NOUN
inlawrev-2147	188	26	and	and	CCONJ
inlawrev-2147	188	27	prevent	prevent	VERB
inlawrev-2147	188	28	the	the	DET
inlawrev-2147	188	29	transaction	transaction	NOUN
inlawrev-2147	188	30	from	from	ADP
inlawrev-2147	188	31	constituting	constitute	VERB
inlawrev-2147	188	32	a	a	DET
inlawrev-2147	188	33	forfeiture	forfeiture	NOUN
inlawrev-2147	188	34	.	.	PUNCT
inlawrev-2147	189	1	thus	thus	ADV
inlawrev-2147	189	2	,	,	PUNCT
inlawrev-2147	189	3	payments	payment	NOUN
inlawrev-2147	189	4	from	from	ADP
inlawrev-2147	189	5	the	the	DET
inlawrev-2147	189	6	employer	employer	NOUN
inlawrev-2147	189	7	would	would	AUX
inlawrev-2147	189	8	seem	seem	VERB
inlawrev-2147	189	9	to	to	PART
inlawrev-2147	189	10	have	have	VERB
inlawrev-2147	189	11	more	more	ADJ
inlawrev-2147	189	12	relevance	relevance	NOUN
inlawrev-2147	189	13	when	when	SCONJ
inlawrev-2147	189	14	they	they	PRON
inlawrev-2147	189	15	exceed	exceed	VERB
inlawrev-2147	189	16	rather	rather	ADV
inlawrev-2147	189	17	than	than	ADP
inlawrev-2147	189	18	fall	fall	VERB
inlawrev-2147	189	19	at	at	ADP
inlawrev-2147	189	20	or	or	CCONJ
inlawrev-2147	189	21	below	below	ADP
inlawrev-2147	189	22	employee	employee	NOUN
inlawrev-2147	189	23	cost	cost	NOUN
inlawrev-2147	189	24	.	.	PUNCT
inlawrev-2147	190	1	the	the	DET
inlawrev-2147	190	2	regulations	regulation	NOUN
inlawrev-2147	190	3	,	,	PUNCT
inlawrev-2147	190	4	however	however	ADV
inlawrev-2147	190	5	,	,	PUNCT
inlawrev-2147	190	6	continue	continue	VERB
inlawrev-2147	190	7	to	to	PART
inlawrev-2147	190	8	confuse	confuse	VERB
inlawrev-2147	190	9	this	this	DET
inlawrev-2147	190	10	matter	matter	NOUN
inlawrev-2147	190	11	by	by	ADP
inlawrev-2147	190	12	stating	state	VERB
inlawrev-2147	190	13	that	that	SCONJ
inlawrev-2147	190	14	a	a	DET
inlawrev-2147	190	15	risk	risk	NOUN
inlawrev-2147	190	16	of	of	ADP
inlawrev-2147	190	17	forfeiture	forfeiture	NOUN
inlawrev-2147	190	18	generally	generally	ADV
inlawrev-2147	190	19	will	will	AUX
inlawrev-2147	190	20	not	not	PART
inlawrev-2147	190	21	exist	exist	VERB
inlawrev-2147	190	22	if	if	SCONJ
inlawrev-2147	190	23	an	an	DET
inlawrev-2147	190	24	employer	employer	NOUN
inlawrev-2147	190	25	is	be	AUX
inlawrev-2147	190	26	required	require	VERB
inlawrev-2147	190	27	to	to	PART
inlawrev-2147	190	28	pay	pay	VERB
inlawrev-2147	190	29	full	full	ADJ
inlawrev-2147	190	30	or	or	CCONJ
inlawrev-2147	190	31	"	"	PUNCT
inlawrev-2147	190	32	substantially	substantially	ADV
inlawrev-2147	190	33	"	"	PUNCT
inlawrev-2147	190	34	full	full	ADJ
inlawrev-2147	190	35	value	value	NOUN
inlawrev-2147	190	36	on	on	ADP
inlawrev-2147	190	37	return	return	NOUN
inlawrev-2147	190	38	of	of	ADP
inlawrev-2147	190	39	the	the	DET
inlawrev-2147	190	40	property	property	NOUN
inlawrev-2147	190	41	.	.	PUNCT
inlawrev-2147	191	1	24	24	NUM
inlawrev-2147	191	2	it	it	PRON
inlawrev-2147	191	3	would	would	AUX
inlawrev-2147	191	4	seem	seem	VERB
inlawrev-2147	191	5	likely	likely	ADJ
inlawrev-2147	191	6	,	,	PUNCT
inlawrev-2147	191	7	therefore	therefore	ADV
inlawrev-2147	191	8	,	,	PUNCT
inlawrev-2147	191	9	that	that	SCONJ
inlawrev-2147	191	10	a	a	DET
inlawrev-2147	191	11	payment	payment	NOUN
inlawrev-2147	191	12	of	of	ADP
inlawrev-2147	191	13	more	more	ADJ
inlawrev-2147	191	14	than	than	ADP
inlawrev-2147	191	15	original	original	ADJ
inlawrev-2147	191	16	cost	cost	NOUN
inlawrev-2147	191	17	would	would	AUX
inlawrev-2147	191	18	not	not	PART
inlawrev-2147	191	19	necessarily	necessarily	ADV
inlawrev-2147	191	20	impair	impair	VERB
inlawrev-2147	191	21	the	the	DET
inlawrev-2147	191	22	effectiveness	effectiveness	NOUN
inlawrev-2147	191	23	of	of	ADP
inlawrev-2147	191	24	a	a	DET
inlawrev-2147	191	25	forfeiture	forfeiture	NOUN
inlawrev-2147	191	26	provision	provision	NOUN
inlawrev-2147	191	27	so	so	ADV
inlawrev-2147	191	28	long	long	ADV
inlawrev-2147	191	29	as	as	SCONJ
inlawrev-2147	191	30	the	the	DET
inlawrev-2147	191	31	payment	payment	NOUN
inlawrev-2147	191	32	is	be	AUX
inlawrev-2147	191	33	less	less	ADJ
inlawrev-2147	191	34	than	than	ADP
inlawrev-2147	191	35	the	the	DET
inlawrev-2147	191	36	substantial	substantial	ADJ
inlawrev-2147	191	37	full	full	ADJ
inlawrev-2147	191	38	value	value	NOUN
inlawrev-2147	191	39	.	.	PUNCT
inlawrev-2147	192	1	one	one	PRON
inlawrev-2147	192	2	can	can	AUX
inlawrev-2147	192	3	only	only	ADV
inlawrev-2147	192	4	guess	guess	VERB
inlawrev-2147	192	5	,	,	PUNCT
inlawrev-2147	192	6	however	however	ADV
inlawrev-2147	192	7	,	,	PUNCT
inlawrev-2147	192	8	where	where	SCONJ
inlawrev-2147	192	9	the	the	DET
inlawrev-2147	192	10	cross	cross	ADJ
inlawrev-2147	192	11	-	-	ADJ
inlawrev-2147	192	12	over	over	ADJ
inlawrev-2147	192	13	payment	payment	NOUN
inlawrev-2147	192	14	point	point	NOUN
inlawrev-2147	192	15	lies	lie	VERB
inlawrev-2147	192	16	between	between	ADP
inlawrev-2147	192	17	original	original	ADJ
inlawrev-2147	192	18	cost	cost	NOUN
inlawrev-2147	192	19	and	and	CCONJ
inlawrev-2147	192	20	later	later	ADV
inlawrev-2147	192	21	fair	fair	ADJ
inlawrev-2147	192	22	market	market	NOUN
inlawrev-2147	192	23	value	value	NOUN
inlawrev-2147	192	24	.	.	PUNCT
inlawrev-2147	193	1	pending	pende	VERB
inlawrev-2147	193	2	clarification	clarification	NOUN
inlawrev-2147	193	3	,	,	PUNCT
inlawrev-2147	193	4	if	if	SCONJ
inlawrev-2147	193	5	a	a	DET
inlawrev-2147	193	6	deferral	deferral	NOUN
inlawrev-2147	193	7	is	be	AUX
inlawrev-2147	193	8	sought	seek	VERB
inlawrev-2147	193	9	,	,	PUNCT
inlawrev-2147	193	10	the	the	DET
inlawrev-2147	193	11	prudent	prudent	ADJ
inlawrev-2147	193	12	draftsman	draftsman	NOUN
inlawrev-2147	193	13	may	may	AUX
inlawrev-2147	193	14	wish	wish	VERB
inlawrev-2147	193	15	to	to	PART
inlawrev-2147	193	16	limit	limit	VERB
inlawrev-2147	193	17	payments	payment	NOUN
inlawrev-2147	193	18	to	to	ADP
inlawrev-2147	193	19	a	a	DET
inlawrev-2147	193	20	refund	refund	NOUN
inlawrev-2147	193	21	of	of	ADP
inlawrev-2147	193	22	cost	cost	NOUN
inlawrev-2147	193	23	or	or	CCONJ
inlawrev-2147	193	24	less	less	ADJ
inlawrev-2147	193	25	.	.	PUNCT
inlawrev-2147	194	1	surely	surely	ADV
inlawrev-2147	194	2	it	it	PRON
inlawrev-2147	194	3	would	would	AUX
inlawrev-2147	194	4	be	be	AUX
inlawrev-2147	194	5	unwise	unwise	ADJ
inlawrev-2147	194	6	for	for	SCONJ
inlawrev-2147	194	7	him	he	PRON
inlawrev-2147	194	8	to	to	PART
inlawrev-2147	194	9	establish	establish	VERB
inlawrev-2147	194	10	repayment	repayment	NOUN
inlawrev-2147	194	11	at	at	ADP
inlawrev-2147	194	12	fair	fair	ADJ
inlawrev-2147	194	13	value	value	NOUN
inlawrev-2147	194	14	.	.	PUNCT
inlawrev-2147	195	1	meanwhile	meanwhile	ADV
inlawrev-2147	195	2	,	,	PUNCT
inlawrev-2147	195	3	many	many	ADJ
inlawrev-2147	195	4	questions	question	NOUN
inlawrev-2147	195	5	remain	remain	VERB
inlawrev-2147	195	6	to	to	PART
inlawrev-2147	195	7	vex	vex	VERB
inlawrev-2147	195	8	the	the	DET
inlawrev-2147	195	9	tax	tax	NOUN
inlawrev-2147	195	10	planner	planner	NOUN
inlawrev-2147	195	11	.	.	PUNCT
inlawrev-2147	196	1	for	for	ADP
inlawrev-2147	196	2	example	example	NOUN
inlawrev-2147	196	3	,	,	PUNCT
inlawrev-2147	196	4	suppose	suppose	VERB
inlawrev-2147	196	5	that	that	SCONJ
inlawrev-2147	196	6	a	a	DET
inlawrev-2147	196	7	stockholder	stockholder	NOUN
inlawrev-2147	196	8	paid	pay	VERB
inlawrev-2147	196	9	$	$	SYM
inlawrev-2147	196	10	10	10	NUM
inlawrev-2147	196	11	per	per	ADP
inlawrev-2147	196	12	share	share	NOUN
inlawrev-2147	196	13	for	for	ADP
inlawrev-2147	196	14	stock	stock	NOUN
inlawrev-2147	196	15	with	with	ADP
inlawrev-2147	196	16	a	a	DET
inlawrev-2147	196	17	fair	fair	ADJ
inlawrev-2147	196	18	market	market	NOUN
inlawrev-2147	196	19	value	value	NOUN
inlawrev-2147	196	20	of	of	ADP
inlawrev-2147	196	21	$	$	SYM
inlawrev-2147	196	22	15	15	NUM
inlawrev-2147	196	23	and	and	CCONJ
inlawrev-2147	196	24	only	only	ADV
inlawrev-2147	196	25	a	a	DET
inlawrev-2147	196	26	refund	refund	NOUN
inlawrev-2147	196	27	of	of	ADP
inlawrev-2147	196	28	cost	cost	NOUN
inlawrev-2147	196	29	was	be	AUX
inlawrev-2147	196	30	required	require	VERB
inlawrev-2147	196	31	.	.	PUNCT
inlawrev-2147	197	1	what	what	PRON
inlawrev-2147	197	2	would	would	AUX
inlawrev-2147	197	3	be	be	AUX
inlawrev-2147	197	4	the	the	DET
inlawrev-2147	197	5	service	service	NOUN
inlawrev-2147	197	6	's	's	PART
inlawrev-2147	197	7	position	position	NOUN
inlawrev-2147	197	8	if	if	SCONJ
inlawrev-2147	197	9	the	the	DET
inlawrev-2147	197	10	fair	fair	ADJ
inlawrev-2147	197	11	market	market	NOUN
inlawrev-2147	197	12	value	value	NOUN
inlawrev-2147	197	13	later	later	ADV
inlawrev-2147	197	14	fell	fall	VERB
inlawrev-2147	197	15	to	to	ADP
inlawrev-2147	197	16	$	$	SYM
inlawrev-2147	197	17	8	8	NUM
inlawrev-2147	197	18	at	at	ADP
inlawrev-2147	197	19	which	which	DET
inlawrev-2147	197	20	time	time	NOUN
inlawrev-2147	197	21	the	the	DET
inlawrev-2147	197	22	taxpayer	taxpayer	NOUN
inlawrev-2147	197	23	breached	breach	VERB
inlawrev-2147	197	24	and	and	CCONJ
inlawrev-2147	197	25	redelivered	redelivere	VERB
inlawrev-2147	197	26	the	the	DET
inlawrev-2147	197	27	stock	stock	NOUN
inlawrev-2147	197	28	and	and	CCONJ
inlawrev-2147	197	29	collected	collect	VERB
inlawrev-2147	197	30	a	a	DET
inlawrev-2147	197	31	refund	refund	NOUN
inlawrev-2147	197	32	of	of	ADP
inlawrev-2147	197	33	his	his	PRON
inlawrev-2147	197	34	$	$	SYM
inlawrev-2147	197	35	10	10	NUM
inlawrev-2147	197	36	cost	cost	NOUN
inlawrev-2147	197	37	,	,	PUNCT
inlawrev-2147	197	38	$	$	SYM
inlawrev-2147	197	39	2	2	NUM
inlawrev-2147	197	40	in	in	ADP
inlawrev-2147	197	41	excess	excess	NOUN
inlawrev-2147	197	42	of	of	ADP
inlawrev-2147	197	43	the	the	DET
inlawrev-2147	197	44	prevailing	prevail	VERB
inlawrev-2147	197	45	fair	fair	ADJ
inlawrev-2147	197	46	market	market	NOUN
inlawrev-2147	197	47	value	value	NOUN
inlawrev-2147	197	48	?	?	PUNCT
inlawrev-2147	198	1	would	would	AUX
inlawrev-2147	198	2	the	the	DET
inlawrev-2147	198	3	receipt	receipt	NOUN
inlawrev-2147	198	4	of	of	ADP
inlawrev-2147	198	5	more	more	ADJ
inlawrev-2147	198	6	than	than	ADP
inlawrev-2147	198	7	the	the	DET
inlawrev-2147	198	8	fair	fair	ADJ
inlawrev-2147	198	9	market	market	NOUN
inlawrev-2147	198	10	value	value	NOUN
inlawrev-2147	198	11	somehow	somehow	ADV
inlawrev-2147	198	12	emasculate	emasculate	VERB
inlawrev-2147	198	13	the	the	DET
inlawrev-2147	198	14	risk	risk	NOUN
inlawrev-2147	198	15	of	of	ADP
inlawrev-2147	198	16	forfeiture	forfeiture	NOUN
inlawrev-2147	198	17	provision	provision	NOUN
inlawrev-2147	198	18	and	and	CCONJ
inlawrev-2147	198	19	throw	throw	VERB
inlawrev-2147	198	20	the	the	DET
inlawrev-2147	198	21	tax	tax	NOUN
inlawrev-2147	198	22	back	back	ADV
inlawrev-2147	198	23	into	into	ADP
inlawrev-2147	198	24	the	the	DET
inlawrev-2147	198	25	year	year	NOUN
inlawrev-2147	198	26	of	of	ADP
inlawrev-2147	198	27	original	original	ADJ
inlawrev-2147	198	28	acquisition	acquisition	NOUN
inlawrev-2147	198	29	?	?	PUNCT
inlawrev-2147	199	1	of	of	ADP
inlawrev-2147	199	2	course	course	NOUN
inlawrev-2147	199	3	,	,	PUNCT
inlawrev-2147	199	4	the	the	DET
inlawrev-2147	199	5	matter	matter	NOUN
inlawrev-2147	199	6	would	would	AUX
inlawrev-2147	199	7	be	be	AUX
inlawrev-2147	199	8	moot	moot	ADJ
inlawrev-2147	199	9	if	if	SCONJ
inlawrev-2147	199	10	the	the	DET
inlawrev-2147	199	11	service	service	NOUN
inlawrev-2147	199	12	were	be	AUX
inlawrev-2147	199	13	to	to	PART
inlawrev-2147	199	14	confine	confine	VERB
inlawrev-2147	199	15	itself	itself	PRON
inlawrev-2147	199	16	to	to	ADP
inlawrev-2147	199	17	a	a	DET
inlawrev-2147	199	18	prospective	prospective	ADJ
inlawrev-2147	199	19	view	view	NOUN
inlawrev-2147	199	20	of	of	ADP
inlawrev-2147	199	21	these	these	DET
inlawrev-2147	199	22	agreements	agreement	NOUN
inlawrev-2147	199	23	,	,	PUNCT
inlawrev-2147	199	24	as	as	SCONJ
inlawrev-2147	199	25	the	the	DET
inlawrev-2147	199	26	parties	party	NOUN
inlawrev-2147	199	27	must	must	AUX
inlawrev-2147	199	28	do	do	VERB
inlawrev-2147	199	29	.	.	PUNCT
inlawrev-2147	200	1	moreover	moreover	ADV
inlawrev-2147	200	2	,	,	PUNCT
inlawrev-2147	200	3	one	one	NUM
inlawrev-2147	200	4	way	way	NOUN
inlawrev-2147	200	5	to	to	PART
inlawrev-2147	200	6	circumvent	circumvent	VERB
inlawrev-2147	200	7	the	the	DET
inlawrev-2147	200	8	problem	problem	NOUN
inlawrev-2147	200	9	would	would	AUX
inlawrev-2147	200	10	be	be	AUX
inlawrev-2147	200	11	to	to	PART
inlawrev-2147	200	12	require	require	VERB
inlawrev-2147	200	13	a	a	DET
inlawrev-2147	200	14	return	return	NOUN
inlawrev-2147	200	15	of	of	ADP
inlawrev-2147	200	16	the	the	DET
inlawrev-2147	200	17	shares	share	NOUN
inlawrev-2147	200	18	24proposed	24propose	VERB
inlawrev-2147	200	19	treas	trea	NOUN
inlawrev-2147	200	20	.	.	PUNCT
inlawrev-2147	201	1	reg	reg	PROPN
inlawrev-2147	201	2	.	.	PUNCT
inlawrev-2147	202	1	§	§	PROPN
inlawrev-2147	202	2	1.83	1.83	NUM
inlawrev-2147	202	3	-	-	SYM
inlawrev-2147	202	4	3	3	NUM
inlawrev-2147	202	5	(	(	PUNCT
inlawrev-2147	202	6	c	c	NOUN
inlawrev-2147	202	7	)	)	PUNCT
inlawrev-2147	202	8	(	(	PUNCT
inlawrev-2147	202	9	1	1	NUM
inlawrev-2147	202	10	)	)	PUNCT
inlawrev-2147	202	11	,	,	PUNCT
inlawrev-2147	202	12	36	36	NUM
inlawrev-2147	202	13	fed	feed	VERB
inlawrev-2147	202	14	.	.	PUNCT
inlawrev-2147	203	1	reg	reg	PROPN
inlawrev-2147	203	2	.	.	PUNCT
inlawrev-2147	203	3	10790	10790	NUM
inlawrev-2147	203	4	-	-	SYM
inlawrev-2147	203	5	91	91	NUM
inlawrev-2147	203	6	(	(	PUNCT
inlawrev-2147	203	7	1971	1971	NUM
inlawrev-2147	203	8	)	)	PUNCT
inlawrev-2147	203	9	.	.	PUNCT
inlawrev-2147	204	1	the	the	DET
inlawrev-2147	204	2	question	question	NOUN
inlawrev-2147	204	3	remains	remain	VERB
inlawrev-2147	204	4	whether	whether	SCONJ
inlawrev-2147	204	5	there	there	PRON
inlawrev-2147	204	6	is	be	VERB
inlawrev-2147	204	7	a	a	DET
inlawrev-2147	204	8	risk	risk	NOUN
inlawrev-2147	204	9	of	of	ADP
inlawrev-2147	204	10	forfeiture	forfeiture	NOUN
inlawrev-2147	204	11	or	or	CCONJ
inlawrev-2147	204	12	not	not	PART
inlawrev-2147	204	13	upon	upon	SCONJ
inlawrev-2147	204	14	bonus	bonus	NOUN
inlawrev-2147	204	15	stock	stock	NOUN
inlawrev-2147	204	16	if	if	SCONJ
inlawrev-2147	204	17	the	the	DET
inlawrev-2147	204	18	employer	employer	NOUN
inlawrev-2147	204	19	is	be	AUX
inlawrev-2147	204	20	required	require	VERB
inlawrev-2147	204	21	to	to	PART
inlawrev-2147	204	22	pay	pay	VERB
inlawrev-2147	204	23	anything	anything	PRON
inlawrev-2147	204	24	back	back	ADV
inlawrev-2147	204	25	.	.	PUNCT
inlawrev-2147	205	1	the	the	DET
inlawrev-2147	205	2	regulations	regulation	NOUN
inlawrev-2147	205	3	refer	refer	VERB
inlawrev-2147	205	4	to	to	ADP
inlawrev-2147	205	5	fair	fair	ADJ
inlawrev-2147	205	6	value	value	NOUN
inlawrev-2147	205	7	repayments	repayment	NOUN
inlawrev-2147	205	8	,	,	PUNCT
inlawrev-2147	205	9	but	but	CCONJ
inlawrev-2147	205	10	if	if	SCONJ
inlawrev-2147	205	11	the	the	DET
inlawrev-2147	205	12	taxpayer	taxpayer	NOUN
inlawrev-2147	205	13	has	have	AUX
inlawrev-2147	205	14	paid	pay	VERB
inlawrev-2147	205	15	nothing	nothing	PRON
inlawrev-2147	205	16	for	for	ADP
inlawrev-2147	205	17	the	the	DET
inlawrev-2147	205	18	shares	share	NOUN
inlawrev-2147	205	19	,	,	PUNCT
inlawrev-2147	205	20	any	any	DET
inlawrev-2147	205	21	payment	payment	NOUN
inlawrev-2147	205	22	he	he	PRON
inlawrev-2147	205	23	receives	receive	VERB
inlawrev-2147	205	24	would	would	AUX
inlawrev-2147	205	25	be	be	AUX
inlawrev-2147	205	26	a	a	DET
inlawrev-2147	205	27	gain	gain	NOUN
inlawrev-2147	205	28	.	.	PUNCT
inlawrev-2147	206	1	the	the	DET
inlawrev-2147	206	2	same	same	ADJ
inlawrev-2147	206	3	question	question	NOUN
inlawrev-2147	206	4	exists	exist	VERB
inlawrev-2147	206	5	for	for	ADP
inlawrev-2147	206	6	stock	stock	NOUN
inlawrev-2147	206	7	acquired	acquire	VERB
inlawrev-2147	206	8	through	through	ADP
inlawrev-2147	206	9	an	an	DET
inlawrev-2147	206	10	option	option	NOUN
inlawrev-2147	206	11	if	if	SCONJ
inlawrev-2147	206	12	the	the	DET
inlawrev-2147	206	13	taxpayer	taxpayer	NOUN
inlawrev-2147	206	14	is	be	AUX
inlawrev-2147	206	15	to	to	PART
inlawrev-2147	206	16	receive	receive	VERB
inlawrev-2147	206	17	back	back	ADP
inlawrev-2147	206	18	a	a	DET
inlawrev-2147	206	19	peppercorn	peppercorn	ADJ
inlawrev-2147	206	20	over	over	ADP
inlawrev-2147	206	21	cost	cost	NOUN
inlawrev-2147	206	22	.	.	PUNCT
inlawrev-2147	207	1	though	though	SCONJ
inlawrev-2147	207	2	the	the	DET
inlawrev-2147	207	3	answers	answer	NOUN
inlawrev-2147	207	4	apparently	apparently	ADV
inlawrev-2147	207	5	are	be	AUX
inlawrev-2147	207	6	not	not	PART
inlawrev-2147	207	7	certain	certain	ADJ
inlawrev-2147	207	8	,	,	PUNCT
inlawrev-2147	207	9	it	it	PRON
inlawrev-2147	207	10	would	would	AUX
inlawrev-2147	207	11	seem	seem	VERB
inlawrev-2147	207	12	that	that	SCONJ
inlawrev-2147	207	13	the	the	DET
inlawrev-2147	207	14	proposed	propose	VERB
inlawrev-2147	207	15	regulations	regulation	NOUN
inlawrev-2147	207	16	are	be	AUX
inlawrev-2147	207	17	aimed	aim	VERB
inlawrev-2147	207	18	principally	principally	ADV
inlawrev-2147	207	19	at	at	ADP
inlawrev-2147	207	20	the	the	DET
inlawrev-2147	207	21	receipt	receipt	NOUN
inlawrev-2147	207	22	of	of	ADP
inlawrev-2147	207	23	substantially	substantially	ADV
inlawrev-2147	207	24	full	full	ADJ
inlawrev-2147	207	25	value	value	NOUN
inlawrev-2147	207	26	for	for	ADP
inlawrev-2147	207	27	the	the	DET
inlawrev-2147	207	28	stock	stock	NOUN
inlawrev-2147	207	29	that	that	PRON
inlawrev-2147	207	30	is	be	AUX
inlawrev-2147	207	31	given	give	VERB
inlawrev-2147	207	32	up	up	ADP
inlawrev-2147	207	33	,	,	PUNCT
inlawrev-2147	207	34	so	so	SCONJ
inlawrev-2147	207	35	that	that	SCONJ
inlawrev-2147	207	36	receipt	receipt	NOUN
inlawrev-2147	207	37	of	of	ADP
inlawrev-2147	207	38	some	some	DET
inlawrev-2147	207	39	amount	amount	NOUN
inlawrev-2147	207	40	over	over	ADP
inlawrev-2147	207	41	cost	cost	NOUN
inlawrev-2147	207	42	or	or	CCONJ
inlawrev-2147	207	43	something	something	PRON
inlawrev-2147	207	44	more	more	ADJ
inlawrev-2147	207	45	than	than	ADP
inlawrev-2147	207	46	zero	zero	NUM
inlawrev-2147	207	47	for	for	ADP
inlawrev-2147	207	48	bonus	bonus	NOUN
inlawrev-2147	207	49	stock	stock	NOUN
inlawrev-2147	207	50	would	would	AUX
inlawrev-2147	207	51	not	not	PART
inlawrev-2147	207	52	necessarily	necessarily	ADV
inlawrev-2147	207	53	destroy	destroy	VERB
inlawrev-2147	207	54	the	the	DET
inlawrev-2147	207	55	effectiveness	effectiveness	NOUN
inlawrev-2147	207	56	of	of	ADP
inlawrev-2147	207	57	the	the	DET
inlawrev-2147	207	58	forfeiture	forfeiture	NOUN
inlawrev-2147	207	59	provision	provision	NOUN
inlawrev-2147	207	60	.	.	PUNCT
inlawrev-2147	208	1	administrative	administrative	ADJ
inlawrev-2147	208	2	clarification	clarification	NOUN
inlawrev-2147	208	3	of	of	ADP
inlawrev-2147	208	4	the	the	DET
inlawrev-2147	208	5	point	point	NOUN
inlawrev-2147	208	6	,	,	PUNCT
inlawrev-2147	208	7	however	however	ADV
inlawrev-2147	208	8	,	,	PUNCT
inlawrev-2147	208	9	is	be	AUX
inlawrev-2147	208	10	very	very	ADV
inlawrev-2147	208	11	much	much	ADV
inlawrev-2147	208	12	needed	need	VERB
inlawrev-2147	208	13	.	.	PUNCT
inlawrev-2147	209	1	see	see	VERB
inlawrev-2147	209	2	kopple	kopple	PROPN
inlawrev-2147	209	3	,	,	PUNCT
inlawrev-2147	209	4	supra	supra	PROPN
inlawrev-2147	209	5	note	note	PROPN
inlawrev-2147	209	6	14	14	NUM
inlawrev-2147	209	7	,	,	PUNCT
inlawrev-2147	209	8	at	at	ADP
inlawrev-2147	209	9	132	132	NUM
inlawrev-2147	209	10	.	.	PUNCT
inlawrev-2147	210	1	1975	1975	NUM
inlawrev-2147	210	2	]	]	PUNCT
inlawrev-2147	210	3	restricted	restrict	VERB
inlawrev-2147	210	4	stock	stock	NOUN
inlawrev-2147	210	5	661	661	NUM
inlawrev-2147	210	6	and	and	CCONJ
inlawrev-2147	210	7	to	to	PART
inlawrev-2147	210	8	provide	provide	VERB
inlawrev-2147	210	9	for	for	ADP
inlawrev-2147	210	10	no	no	DET
inlawrev-2147	210	11	refund	refund	NOUN
inlawrev-2147	210	12	at	at	ADV
inlawrev-2147	210	13	all	all	ADV
inlawrev-2147	210	14	,	,	PUNCT
inlawrev-2147	210	15	although	although	SCONJ
inlawrev-2147	210	16	this	this	PRON
inlawrev-2147	210	17	might	might	AUX
inlawrev-2147	210	18	be	be	AUX
inlawrev-2147	210	19	unacceptable	unacceptable	ADJ
inlawrev-2147	210	20	to	to	ADP
inlawrev-2147	210	21	the	the	DET
inlawrev-2147	210	22	person	person	NOUN
inlawrev-2147	210	23	acquiring	acquire	VERB
inlawrev-2147	210	24	the	the	DET
inlawrev-2147	210	25	restricted	restricted	ADJ
inlawrev-2147	210	26	stock	stock	NOUN
inlawrev-2147	210	27	.	.	PUNCT
inlawrev-2147	211	1	iv	iv	X
inlawrev-2147	211	2	.	.	PUNCT
inlawrev-2147	211	3	electing	elect	VERB
inlawrev-2147	211	4	an	an	DET
inlawrev-2147	211	5	earlier	early	ADJ
inlawrev-2147	211	6	tax	tax	NOUN
inlawrev-2147	211	7	section	section	NOUN
inlawrev-2147	211	8	83	83	NUM
inlawrev-2147	211	9	appears	appear	VERB
inlawrev-2147	211	10	to	to	PART
inlawrev-2147	211	11	provide	provide	VERB
inlawrev-2147	211	12	a	a	DET
inlawrev-2147	211	13	choice	choice	NOUN
inlawrev-2147	211	14	to	to	ADP
inlawrev-2147	211	15	the	the	DET
inlawrev-2147	211	16	initial	initial	ADJ
inlawrev-2147	211	17	recipient	recipient	NOUN
inlawrev-2147	211	18	of	of	ADP
inlawrev-2147	211	19	restricted	restricted	ADJ
inlawrev-2147	211	20	stock	stock	NOUN
inlawrev-2147	211	21	.	.	PUNCT
inlawrev-2147	212	1	he	he	PRON
inlawrev-2147	212	2	may	may	AUX
inlawrev-2147	212	3	defer	defer	VERB
inlawrev-2147	212	4	taxation	taxation	NOUN
inlawrev-2147	212	5	to	to	ADP
inlawrev-2147	212	6	a	a	DET
inlawrev-2147	212	7	time	time	NOUN
inlawrev-2147	212	8	when	when	SCONJ
inlawrev-2147	212	9	either	either	CCONJ
inlawrev-2147	212	10	the	the	DET
inlawrev-2147	212	11	substantial	substantial	ADJ
inlawrev-2147	212	12	risk	risk	NOUN
inlawrev-2147	212	13	of	of	ADP
inlawrev-2147	212	14	forfeiture	forfeiture	NOUN
inlawrev-2147	212	15	or	or	CCONJ
inlawrev-2147	212	16	the	the	DET
inlawrev-2147	212	17	nontransferability	nontransferability	NOUN
inlawrev-2147	212	18	feature	feature	NOUN
inlawrev-2147	212	19	disappears	disappear	VERB
inlawrev-2147	212	20	,	,	PUNCT
inlawrev-2147	212	21	and	and	CCONJ
inlawrev-2147	212	22	then	then	ADV
inlawrev-2147	212	23	report	report	VERB
inlawrev-2147	212	24	as	as	ADP
inlawrev-2147	212	25	ordinary	ordinary	ADJ
inlawrev-2147	212	26	income	income	NOUN
inlawrev-2147	212	27	the	the	DET
inlawrev-2147	212	28	excess	excess	NOUN
inlawrev-2147	212	29	of	of	ADP
inlawrev-2147	212	30	the	the	DET
inlawrev-2147	212	31	attained	attain	VERB
inlawrev-2147	212	32	fair	fair	ADJ
inlawrev-2147	212	33	market	market	NOUN
inlawrev-2147	212	34	value	value	NOUN
inlawrev-2147	212	35	over	over	ADP
inlawrev-2147	212	36	the	the	DET
inlawrev-2147	212	37	cost	cost	NOUN
inlawrev-2147	212	38	.	.	PUNCT
inlawrev-2147	213	1	25	25	NUM
inlawrev-2147	213	2	alternatively	alternatively	ADV
inlawrev-2147	213	3	,	,	PUNCT
inlawrev-2147	213	4	he	he	PRON
inlawrev-2147	213	5	may	may	AUX
inlawrev-2147	213	6	elect	elect	VERB
inlawrev-2147	213	7	to	to	PART
inlawrev-2147	213	8	include	include	VERB
inlawrev-2147	213	9	the	the	DET
inlawrev-2147	213	10	excess	excess	NOUN
inlawrev-2147	213	11	in	in	ADP
inlawrev-2147	213	12	his	his	PRON
inlawrev-2147	213	13	gross	gross	ADJ
inlawrev-2147	213	14	income	income	NOUN
inlawrev-2147	213	15	for	for	ADP
inlawrev-2147	213	16	the	the	DET
inlawrev-2147	213	17	year	year	NOUN
inlawrev-2147	213	18	during	during	ADP
inlawrev-2147	213	19	which	which	PRON
inlawrev-2147	213	20	he	he	PRON
inlawrev-2147	213	21	acquired	acquire	VERB
inlawrev-2147	213	22	the	the	DET
inlawrev-2147	213	23	stock.26	stock.26	NOUN
inlawrev-2147	213	24	in	in	ADP
inlawrev-2147	213	25	the	the	DET
inlawrev-2147	213	26	latter	latter	ADJ
inlawrev-2147	213	27	case	case	NOUN
inlawrev-2147	213	28	,	,	PUNCT
inlawrev-2147	213	29	the	the	DET
inlawrev-2147	213	30	stockholder	stockholder	NOUN
inlawrev-2147	213	31	will	will	AUX
inlawrev-2147	213	32	report	report	VERB
inlawrev-2147	213	33	the	the	DET
inlawrev-2147	213	34	excess	excess	NOUN
inlawrev-2147	213	35	as	as	ADP
inlawrev-2147	213	36	gross	gross	ADJ
inlawrev-2147	213	37	income	income	NOUN
inlawrev-2147	213	38	in	in	ADP
inlawrev-2147	213	39	the	the	DET
inlawrev-2147	213	40	taxable	taxable	ADJ
inlawrev-2147	213	41	year	year	NOUN
inlawrev-2147	213	42	of	of	ADP
inlawrev-2147	213	43	the	the	DET
inlawrev-2147	213	44	election	election	NOUN
inlawrev-2147	213	45	,	,	PUNCT
inlawrev-2147	213	46	and	and	CCONJ
inlawrev-2147	213	47	the	the	DET
inlawrev-2147	213	48	transferor	transferor	NOUN
inlawrev-2147	213	49	corporation	corporation	NOUN
inlawrev-2147	213	50	can	can	AUX
inlawrev-2147	213	51	deduct	deduct	VERB
inlawrev-2147	213	52	the	the	DET
inlawrev-2147	213	53	excess	excess	ADJ
inlawrev-2147	213	54	amount	amount	NOUN
inlawrev-2147	213	55	during	during	ADP
inlawrev-2147	213	56	the	the	DET
inlawrev-2147	213	57	taxable	taxable	ADJ
inlawrev-2147	213	58	year	year	NOUN
inlawrev-2147	213	59	in	in	ADP
inlawrev-2147	213	60	which	which	PRON
inlawrev-2147	213	61	or	or	CCONJ
inlawrev-2147	213	62	with	with	ADP
inlawrev-2147	213	63	which	which	PRON
inlawrev-2147	213	64	the	the	DET
inlawrev-2147	213	65	stockholder	stockholder	NOUN
inlawrev-2147	213	66	's	's	PART
inlawrev-2147	213	67	year	year	NOUN
inlawrev-2147	213	68	ends	end	VERB
inlawrev-2147	213	69	.	.	PUNCT
inlawrev-2147	214	1	27	27	NUM
inlawrev-2147	215	1	the	the	DET
inlawrev-2147	215	2	elective	elective	ADJ
inlawrev-2147	215	3	provision	provision	NOUN
inlawrev-2147	215	4	provides	provide	VERB
inlawrev-2147	215	5	the	the	DET
inlawrev-2147	215	6	stockholder	stockholder	NOUN
inlawrev-2147	215	7	with	with	ADP
inlawrev-2147	215	8	some	some	DET
inlawrev-2147	215	9	obvious	obvious	ADJ
inlawrev-2147	215	10	flexibility	flexibility	NOUN
inlawrev-2147	215	11	in	in	ADP
inlawrev-2147	215	12	reporting	report	VERB
inlawrev-2147	215	13	his	his	PRON
inlawrev-2147	215	14	taxable	taxable	ADJ
inlawrev-2147	215	15	income	income	NOUN
inlawrev-2147	215	16	as	as	ADV
inlawrev-2147	215	17	well	well	ADV
inlawrev-2147	215	18	as	as	ADP
inlawrev-2147	215	19	control	control	NOUN
inlawrev-2147	215	20	over	over	ADP
inlawrev-2147	215	21	his	his	PRON
inlawrev-2147	215	22	corporation	corporation	NOUN
inlawrev-2147	215	23	's	's	PART
inlawrev-2147	215	24	entitlement	entitlement	NOUN
inlawrev-2147	215	25	to	to	ADP
inlawrev-2147	215	26	a	a	DET
inlawrev-2147	215	27	section	section	NOUN
inlawrev-2147	215	28	162	162	NUM
inlawrev-2147	215	29	deduction	deduction	NOUN
inlawrev-2147	215	30	.	.	PUNCT
inlawrev-2147	216	1	this	this	PRON
inlawrev-2147	216	2	is	be	AUX
inlawrev-2147	216	3	especially	especially	ADV
inlawrev-2147	216	4	true	true	ADJ
inlawrev-2147	216	5	in	in	ADP
inlawrev-2147	216	6	a	a	DET
inlawrev-2147	216	7	continuing	continue	VERB
inlawrev-2147	216	8	plan	plan	NOUN
inlawrev-2147	216	9	that	that	PRON
inlawrev-2147	216	10	permits	permit	VERB
inlawrev-2147	216	11	stock	stock	NOUN
inlawrev-2147	216	12	acquisitions	acquisition	NOUN
inlawrev-2147	216	13	over	over	ADP
inlawrev-2147	216	14	a	a	DET
inlawrev-2147	216	15	period	period	NOUN
inlawrev-2147	216	16	of	of	ADP
inlawrev-2147	216	17	years	year	NOUN
inlawrev-2147	216	18	.	.	PUNCT
inlawrev-2147	217	1	not	not	PART
inlawrev-2147	217	2	only	only	ADV
inlawrev-2147	217	3	does	do	AUX
inlawrev-2147	217	4	a	a	DET
inlawrev-2147	217	5	stockholder	stockholder	NOUN
inlawrev-2147	217	6	control	control	VERB
inlawrev-2147	217	7	the	the	DET
inlawrev-2147	217	8	year	year	NOUN
inlawrev-2147	217	9	of	of	ADP
inlawrev-2147	217	10	the	the	DET
inlawrev-2147	217	11	deduction	deduction	NOUN
inlawrev-2147	217	12	,	,	PUNCT
inlawrev-2147	217	13	but	but	CCONJ
inlawrev-2147	217	14	he	he	PRON
inlawrev-2147	217	15	may	may	AUX
inlawrev-2147	217	16	also	also	ADV
inlawrev-2147	217	17	be	be	AUX
inlawrev-2147	217	18	able	able	ADJ
inlawrev-2147	217	19	to	to	PART
inlawrev-2147	217	20	report	report	VERB
inlawrev-2147	217	21	income	income	NOUN
inlawrev-2147	217	22	in	in	ADP
inlawrev-2147	217	23	one	one	NUM
inlawrev-2147	217	24	tax	tax	NOUN
inlawrev-2147	217	25	year	year	NOUN
inlawrev-2147	217	26	and	and	CCONJ
inlawrev-2147	217	27	delay	delay	VERB
inlawrev-2147	217	28	the	the	DET
inlawrev-2147	217	29	corporate	corporate	ADJ
inlawrev-2147	217	30	deduction	deduction	NOUN
inlawrev-2147	217	31	until	until	ADP
inlawrev-2147	217	32	the	the	DET
inlawrev-2147	217	33	next	next	ADJ
inlawrev-2147	217	34	tax	tax	NOUN
inlawrev-2147	217	35	year	year	NOUN
inlawrev-2147	217	36	.	.	PUNCT
inlawrev-2147	218	1	for	for	ADP
inlawrev-2147	218	2	example	example	NOUN
inlawrev-2147	218	3	,	,	PUNCT
inlawrev-2147	218	4	assume	assume	VERB
inlawrev-2147	218	5	that	that	SCONJ
inlawrev-2147	218	6	a	a	DET
inlawrev-2147	218	7	shareholder	shareholder	NOUN
inlawrev-2147	218	8	is	be	AUX
inlawrev-2147	218	9	on	on	ADP
inlawrev-2147	218	10	a	a	DET
inlawrev-2147	218	11	calendar	calendar	NOUN
inlawrev-2147	218	12	year	year	NOUN
inlawrev-2147	218	13	and	and	CCONJ
inlawrev-2147	218	14	his	his	PRON
inlawrev-2147	218	15	corporation	corporation	NOUN
inlawrev-2147	218	16	is	be	AUX
inlawrev-2147	218	17	on	on	ADP
inlawrev-2147	218	18	a	a	DET
inlawrev-2147	218	19	fiscal	fiscal	ADJ
inlawrev-2147	218	20	year	year	NOUN
inlawrev-2147	218	21	ending	end	VERB
inlawrev-2147	218	22	october	october	PROPN
inlawrev-2147	218	23	31	31	NUM
inlawrev-2147	218	24	.	.	PUNCT
inlawrev-2147	219	1	if	if	SCONJ
inlawrev-2147	219	2	a	a	DET
inlawrev-2147	219	3	calendar	calendar	NOUN
inlawrev-2147	219	4	year	year	NOUN
inlawrev-2147	219	5	shareholder	shareholder	NOUN
inlawrev-2147	219	6	elected	elect	VERB
inlawrev-2147	219	7	to	to	PART
inlawrev-2147	219	8	report	report	VERB
inlawrev-2147	219	9	income	income	NOUN
inlawrev-2147	219	10	realized	realize	VERB
inlawrev-2147	219	11	from	from	ADP
inlawrev-2147	219	12	a	a	DET
inlawrev-2147	219	13	stock	stock	NOUN
inlawrev-2147	219	14	transfer	transfer	NOUN
inlawrev-2147	219	15	during	during	ADP
inlawrev-2147	219	16	1974	1974	NUM
inlawrev-2147	219	17	,	,	PUNCT
inlawrev-2147	219	18	his	his	PRON
inlawrev-2147	219	19	tax	tax	NOUN
inlawrev-2147	219	20	payment	payment	NOUN
inlawrev-2147	219	21	would	would	AUX
inlawrev-2147	219	22	be	be	AUX
inlawrev-2147	219	23	due	due	ADJ
inlawrev-2147	219	24	by	by	ADP
inlawrev-2147	219	25	april	april	PROPN
inlawrev-2147	219	26	15	15	NUM
inlawrev-2147	219	27	,	,	PUNCT
inlawrev-2147	219	28	1975.28	1975.28	NUM
inlawrev-2147	219	29	however	however	ADV
inlawrev-2147	219	30	,	,	PUNCT
inlawrev-2147	219	31	the	the	DET
inlawrev-2147	219	32	corporation	corporation	NOUN
inlawrev-2147	219	33	's	's	PART
inlawrev-2147	219	34	fiscal	fiscal	ADJ
inlawrev-2147	219	35	year	year	NOUN
inlawrev-2147	219	36	coinciding	coincide	VERB
inlawrev-2147	219	37	with	with	ADP
inlawrev-2147	219	38	the	the	DET
inlawrev-2147	219	39	close	close	NOUN
inlawrev-2147	219	40	of	of	ADP
inlawrev-2147	219	41	the	the	DET
inlawrev-2147	219	42	individual	individual	ADJ
inlawrev-2147	219	43	shareholder	shareholder	NOUN
inlawrev-2147	219	44	's	's	PART
inlawrev-2147	219	45	calendar	calendar	NOUN
inlawrev-2147	219	46	year	year	NOUN
inlawrev-2147	219	47	would	would	AUX
inlawrev-2147	219	48	end	end	VERB
inlawrev-2147	219	49	october	october	PROPN
inlawrev-2147	219	50	31	31	NUM
inlawrev-2147	219	51	,	,	PUNCT
inlawrev-2147	219	52	1975	1975	NUM
inlawrev-2147	219	53	,	,	PUNCT
inlawrev-2147	219	54	and	and	CCONJ
inlawrev-2147	219	55	the	the	DET
inlawrev-2147	219	56	section	section	NOUN
inlawrev-2147	219	57	162	162	NUM
inlawrev-2147	219	58	deduction	deduction	NOUN
inlawrev-2147	219	59	would	would	AUX
inlawrev-2147	219	60	be	be	AUX
inlawrev-2147	219	61	deferred	defer	VERB
inlawrev-2147	219	62	until	until	ADP
inlawrev-2147	219	63	the	the	DET
inlawrev-2147	219	64	next	next	ADJ
inlawrev-2147	219	65	filing	filing	NOUN
inlawrev-2147	219	66	date	date	NOUN
inlawrev-2147	219	67	,	,	PUNCT
inlawrev-2147	219	68	january	january	PROPN
inlawrev-2147	219	69	15	15	NUM
inlawrev-2147	219	70	,	,	PUNCT
inlawrev-2147	219	71	1976	1976	NUM
inlawrev-2147	219	72	.	.	PUNCT
inlawrev-2147	220	1	29	29	NUM
inlawrev-2147	220	2	at	at	ADP
inlawrev-2147	220	3	first	first	ADV
inlawrev-2147	220	4	it	it	PRON
inlawrev-2147	220	5	may	may	AUX
inlawrev-2147	220	6	appear	appear	VERB
inlawrev-2147	220	7	senseless	senseless	ADJ
inlawrev-2147	220	8	for	for	SCONJ
inlawrev-2147	220	9	a	a	DET
inlawrev-2147	220	10	taxpayer	taxpayer	NOUN
inlawrev-2147	220	11	to	to	PART
inlawrev-2147	220	12	forego	forego	VERB
inlawrev-2147	220	13	the	the	DET
inlawrev-2147	220	14	deferral	deferral	ADJ
inlawrev-2147	220	15	feature	feature	NOUN
inlawrev-2147	220	16	of	of	ADP
inlawrev-2147	220	17	section	section	NOUN
inlawrev-2147	220	18	83	83	NUM
inlawrev-2147	220	19	and	and	CCONJ
inlawrev-2147	220	20	accelerate	accelerate	VERB
inlawrev-2147	220	21	the	the	DET
inlawrev-2147	220	22	payment	payment	NOUN
inlawrev-2147	220	23	of	of	ADP
inlawrev-2147	220	24	a	a	DET
inlawrev-2147	220	25	tax	tax	NOUN
inlawrev-2147	220	26	on	on	ADP
inlawrev-2147	220	27	ordinary	ordinary	ADJ
inlawrev-2147	220	28	income	income	NOUN
inlawrev-2147	220	29	.	.	PUNCT
inlawrev-2147	221	1	the	the	DET
inlawrev-2147	221	2	earlier	early	ADJ
inlawrev-2147	221	3	disbursement	disbursement	NOUN
inlawrev-2147	221	4	of	of	ADP
inlawrev-2147	221	5	cash	cash	NOUN
inlawrev-2147	221	6	for	for	ADP
inlawrev-2147	221	7	payment	payment	NOUN
inlawrev-2147	221	8	of	of	ADP
inlawrev-2147	221	9	the	the	DET
inlawrev-2147	221	10	tax	tax	NOUN
inlawrev-2147	221	11	and	and	CCONJ
inlawrev-2147	221	12	the	the	DET
inlawrev-2147	221	13	loss	loss	NOUN
inlawrev-2147	221	14	of	of	ADP
inlawrev-2147	221	15	the	the	DET
inlawrev-2147	221	16	ability	ability	NOUN
inlawrev-2147	221	17	to	to	PART
inlawrev-2147	221	18	earn	earn	VERB
inlawrev-2147	221	19	interest	interest	NOUN
inlawrev-2147	221	20	on	on	ADP
inlawrev-2147	221	21	the	the	DET
inlawrev-2147	221	22	amount	amount	NOUN
inlawrev-2147	221	23	disbursed	disburse	VERB
inlawrev-2147	221	24	raise	raise	NOUN
inlawrev-2147	221	25	questions	question	NOUN
inlawrev-2147	221	26	about	about	ADP
inlawrev-2147	221	27	the	the	DET
inlawrev-2147	221	28	wisdom	wisdom	NOUN
inlawrev-2147	221	29	of	of	ADP
inlawrev-2147	221	30	such	such	DET
inlawrev-2147	221	31	an	an	DET
inlawrev-2147	221	32	election	election	NOUN
inlawrev-2147	221	33	.	.	PUNCT
inlawrev-2147	222	1	an	an	DET
inlawrev-2147	222	2	explanation	explanation	NOUN
inlawrev-2147	222	3	lies	lie	VERB
inlawrev-2147	222	4	,	,	PUNCT
inlawrev-2147	222	5	however	however	ADV
inlawrev-2147	222	6	,	,	PUNCT
inlawrev-2147	222	7	in	in	ADP
inlawrev-2147	222	8	a	a	DET
inlawrev-2147	222	9	taxpayer	taxpayer	NOUN
inlawrev-2147	222	10	's	's	PART
inlawrev-2147	222	11	expectation	expectation	NOUN
inlawrev-2147	222	12	regarding	regard	VERB
inlawrev-2147	222	13	the	the	DET
inlawrev-2147	222	14	likelihood	likelihood	NOUN
inlawrev-2147	222	15	of	of	ADP
inlawrev-2147	222	16	the	the	DET
inlawrev-2147	222	17	future	future	ADJ
inlawrev-2147	222	18	capital	capital	NOUN
inlawrev-2147	222	19	appreciation	appreciation	NOUN
inlawrev-2147	222	20	of	of	ADP
inlawrev-2147	222	21	25int	25int	NOUN
inlawrev-2147	222	22	.	.	PUNCT
inlawrev-2147	223	1	rev	rev	PROPN
inlawrev-2147	223	2	.	.	PROPN
inlawrev-2147	223	3	code	code	PROPN
inlawrev-2147	223	4	of	of	ADP
inlawrev-2147	223	5	1954	1954	NUM
inlawrev-2147	223	6	,	,	PUNCT
inlawrev-2147	223	7	§	§	PROPN
inlawrev-2147	223	8	83(a	83(a	NUM
inlawrev-2147	223	9	)	)	PUNCT
inlawrev-2147	223	10	.	.	PUNCT
inlawrev-2147	224	1	26	26	NUM
inlawrev-2147	225	1	i	i	PRON
inlawrev-2147	225	2	d.	d.	PROPN
inlawrev-2147	225	3	§	§	PROPN
inlawrev-2147	225	4	83(b	83(b	PROPN
inlawrev-2147	225	5	)	)	PUNCT
inlawrev-2147	225	6	;	;	PUNCT
inlawrev-2147	225	7	proposed	propose	VERB
inlawrev-2147	225	8	treas	treas	PROPN
inlawrev-2147	225	9	.	.	PUNCT
inlawrev-2147	226	1	reg	reg	PROPN
inlawrev-2147	226	2	.	.	PUNCT
inlawrev-2147	227	1	§	§	PROPN
inlawrev-2147	227	2	1.83	1.83	NUM
inlawrev-2147	227	3	-	-	SYM
inlawrev-2147	227	4	2	2	NUM
inlawrev-2147	227	5	,	,	PUNCT
inlawrev-2147	227	6	36	36	NUM
inlawrev-2147	227	7	fed	feed	VERB
inlawrev-2147	227	8	.	.	PUNCT
inlawrev-2147	228	1	reg	reg	PROPN
inlawrev-2147	228	2	.	.	PUNCT
inlawrev-2147	229	1	10789	10789	NUM
inlawrev-2147	229	2	-	-	SYM
inlawrev-2147	229	3	90	90	NUM
inlawrev-2147	229	4	(	(	PUNCT
inlawrev-2147	229	5	1971	1971	NUM
inlawrev-2147	229	6	)	)	PUNCT
inlawrev-2147	229	7	.	.	PUNCT
inlawrev-2147	230	1	27int	27int	INTJ
inlawrev-2147	230	2	.	.	PUNCT
inlawrev-2147	231	1	rev	rev	PROPN
inlawrev-2147	231	2	.	.	PROPN
inlawrev-2147	231	3	code	code	PROPN
inlawrev-2147	231	4	of	of	ADP
inlawrev-2147	231	5	1954	1954	NUM
inlawrev-2147	231	6	,	,	PUNCT
inlawrev-2147	231	7	§	§	PROPN
inlawrev-2147	231	8	83(h	83(h	NUM
inlawrev-2147	231	9	)	)	PUNCT
inlawrev-2147	231	10	.	.	PUNCT
inlawrev-2147	232	1	26id	26id	X
inlawrev-2147	232	2	.	.	PUNCT
inlawrev-2147	233	1	§	§	PROPN
inlawrev-2147	233	2	6072(a	6072(a	NOUN
inlawrev-2147	233	3	)	)	PUNCT
inlawrev-2147	233	4	.	.	PUNCT
inlawrev-2147	234	1	29id	29id	NOUN
inlawrev-2147	234	2	.	.	PUNCT
inlawrev-2147	235	1	§	§	PROPN
inlawrev-2147	235	2	6072(b	6072(b	NOUN
inlawrev-2147	235	3	)	)	PUNCT
inlawrev-2147	235	4	.	.	PUNCT
inlawrev-2147	236	1	the	the	DET
inlawrev-2147	236	2	importance	importance	NOUN
inlawrev-2147	236	3	of	of	ADP
inlawrev-2147	236	4	all	all	DET
inlawrev-2147	236	5	this	this	PRON
inlawrev-2147	236	6	may	may	AUX
inlawrev-2147	236	7	be	be	AUX
inlawrev-2147	236	8	minimal	minimal	ADJ
inlawrev-2147	236	9	to	to	ADP
inlawrev-2147	236	10	the	the	DET
inlawrev-2147	236	11	company	company	NOUN
inlawrev-2147	236	12	,	,	PUNCT
inlawrev-2147	236	13	but	but	CCONJ
inlawrev-2147	236	14	if	if	SCONJ
inlawrev-2147	236	15	it	it	PRON
inlawrev-2147	236	16	should	should	AUX
inlawrev-2147	236	17	demand	demand	VERB
inlawrev-2147	236	18	current	current	ADJ
inlawrev-2147	236	19	deductions	deduction	NOUN
inlawrev-2147	236	20	,	,	PUNCT
inlawrev-2147	236	21	perhaps	perhaps	ADV
inlawrev-2147	236	22	the	the	DET
inlawrev-2147	236	23	firm	firm	NOUN
inlawrev-2147	236	24	should	should	AUX
inlawrev-2147	236	25	avoid	avoid	VERB
inlawrev-2147	236	26	use	use	NOUN
inlawrev-2147	236	27	of	of	ADP
inlawrev-2147	236	28	the	the	DET
inlawrev-2147	236	29	deferral	deferral	ADJ
inlawrev-2147	236	30	technique	technique	NOUN
inlawrev-2147	236	31	.	.	PUNCT
inlawrev-2147	237	1	could	could	AUX
inlawrev-2147	237	2	the	the	DET
inlawrev-2147	237	3	firm	firm	NOUN
inlawrev-2147	237	4	and	and	CCONJ
inlawrev-2147	237	5	the	the	DET
inlawrev-2147	237	6	stockholder	stockholder	NOUN
inlawrev-2147	237	7	effectively	effectively	ADV
inlawrev-2147	237	8	agree	agree	VERB
inlawrev-2147	237	9	that	that	SCONJ
inlawrev-2147	237	10	the	the	DET
inlawrev-2147	237	11	latter	latter	ADJ
inlawrev-2147	237	12	would	would	AUX
inlawrev-2147	237	13	waive	waive	VERB
inlawrev-2147	237	14	his	his	PRON
inlawrev-2147	237	15	right	right	NOUN
inlawrev-2147	237	16	to	to	PART
inlawrev-2147	237	17	elect	elect	VERB
inlawrev-2147	237	18	under	under	ADP
inlawrev-2147	237	19	the	the	DET
inlawrev-2147	237	20	statute	statute	NOUN
inlawrev-2147	237	21	?	?	PUNCT
inlawrev-2147	238	1	662	662	NUM
inlawrev-2147	238	2	indiana	indiana	PROPN
inlawrev-2147	238	3	law	law	PROPN
inlawrev-2147	238	4	review	review	NOUN
inlawrev-2147	238	5	[	[	X
inlawrev-2147	238	6	vol	vol	NOUN
inlawrev-2147	238	7	.	.	PUNCT
inlawrev-2147	238	8	8:654	8:654	NUM
inlawrev-2147	238	9	his	his	PRON
inlawrev-2147	238	10	stock	stock	NOUN
inlawrev-2147	238	11	.	.	PUNCT
inlawrev-2147	239	1	if	if	SCONJ
inlawrev-2147	239	2	he	he	PRON
inlawrev-2147	239	3	were	be	AUX
inlawrev-2147	239	4	to	to	PART
inlawrev-2147	239	5	forego	forego	VERB
inlawrev-2147	239	6	the	the	DET
inlawrev-2147	239	7	election	election	NOUN
inlawrev-2147	239	8	,	,	PUNCT
inlawrev-2147	239	9	the	the	DET
inlawrev-2147	239	10	entire	entire	ADJ
inlawrev-2147	239	11	excess	excess	NOUN
inlawrev-2147	239	12	of	of	ADP
inlawrev-2147	239	13	the	the	DET
inlawrev-2147	239	14	later	later	ADJ
inlawrev-2147	239	15	fair	fair	ADJ
inlawrev-2147	239	16	market	market	NOUN
inlawrev-2147	239	17	value	value	NOUN
inlawrev-2147	239	18	over	over	ADP
inlawrev-2147	239	19	the	the	DET
inlawrev-2147	239	20	original	original	ADJ
inlawrev-2147	239	21	cost	cost	NOUN
inlawrev-2147	239	22	of	of	ADP
inlawrev-2147	239	23	the	the	DET
inlawrev-2147	239	24	stock	stock	NOUN
inlawrev-2147	239	25	would	would	AUX
inlawrev-2147	239	26	be	be	AUX
inlawrev-2147	239	27	taxed	tax	VERB
inlawrev-2147	239	28	as	as	ADP
inlawrev-2147	239	29	ordinary	ordinary	ADJ
inlawrev-2147	239	30	income	income	NOUN
inlawrev-2147	239	31	at	at	ADP
inlawrev-2147	239	32	the	the	DET
inlawrev-2147	239	33	time	time	NOUN
inlawrev-2147	239	34	the	the	DET
inlawrev-2147	239	35	restrictions	restriction	NOUN
inlawrev-2147	239	36	lapse	lapse	NOUN
inlawrev-2147	239	37	.	.	PUNCT
inlawrev-2147	240	1	if	if	SCONJ
inlawrev-2147	240	2	an	an	DET
inlawrev-2147	240	3	election	election	NOUN
inlawrev-2147	240	4	were	be	AUX
inlawrev-2147	240	5	made	make	VERB
inlawrev-2147	240	6	,	,	PUNCT
inlawrev-2147	240	7	however	however	ADV
inlawrev-2147	240	8	,	,	PUNCT
inlawrev-2147	240	9	the	the	DET
inlawrev-2147	240	10	amount	amount	NOUN
inlawrev-2147	240	11	of	of	ADP
inlawrev-2147	240	12	ordinary	ordinary	ADJ
inlawrev-2147	240	13	income	income	NOUN
inlawrev-2147	240	14	would	would	AUX
inlawrev-2147	240	15	be	be	AUX
inlawrev-2147	240	16	measured	measure	VERB
inlawrev-2147	240	17	by	by	ADP
inlawrev-2147	240	18	the	the	DET
inlawrev-2147	240	19	excess	excess	NOUN
inlawrev-2147	240	20	of	of	ADP
inlawrev-2147	240	21	the	the	DET
inlawrev-2147	240	22	fair	fair	ADJ
inlawrev-2147	240	23	market	market	NOUN
inlawrev-2147	240	24	value	value	NOUN
inlawrev-2147	240	25	over	over	ADP
inlawrev-2147	240	26	the	the	DET
inlawrev-2147	240	27	original	original	ADJ
inlawrev-2147	240	28	cost	cost	NOUN
inlawrev-2147	240	29	at	at	ADP
inlawrev-2147	240	30	the	the	DET
inlawrev-2147	240	31	time	time	NOUN
inlawrev-2147	240	32	of	of	ADP
inlawrev-2147	240	33	the	the	DET
inlawrev-2147	240	34	election	election	NOUN
inlawrev-2147	240	35	,	,	PUNCT
inlawrev-2147	240	36	and	and	CCONJ
inlawrev-2147	240	37	a	a	DET
inlawrev-2147	240	38	new	new	ADJ
inlawrev-2147	240	39	basis	basis	NOUN
inlawrev-2147	240	40	,	,	PUNCT
inlawrev-2147	240	41	consisting	consist	VERB
inlawrev-2147	240	42	of	of	ADP
inlawrev-2147	240	43	cost	cost	NOUN
inlawrev-2147	240	44	increased	increase	VERB
inlawrev-2147	240	45	by	by	ADP
inlawrev-2147	240	46	the	the	DET
inlawrev-2147	240	47	amount	amount	NOUN
inlawrev-2147	240	48	taxed	tax	VERB
inlawrev-2147	240	49	,	,	PUNCT
inlawrev-2147	240	50	would	would	AUX
inlawrev-2147	240	51	generally	generally	ADV
inlawrev-2147	240	52	be	be	AUX
inlawrev-2147	240	53	used	use	VERB
inlawrev-2147	240	54	to	to	PART
inlawrev-2147	240	55	measure	measure	VERB
inlawrev-2147	240	56	the	the	DET
inlawrev-2147	240	57	gain	gain	NOUN
inlawrev-2147	240	58	on	on	ADP
inlawrev-2147	240	59	a	a	DET
inlawrev-2147	240	60	subsequent	subsequent	ADJ
inlawrev-2147	240	61	sale	sale	NOUN
inlawrev-2147	240	62	.	.	PUNCT
inlawrev-2147	241	1	this	this	DET
inlawrev-2147	241	2	gain	gain	NOUN
inlawrev-2147	241	3	could	could	AUX
inlawrev-2147	241	4	then	then	ADV
inlawrev-2147	241	5	be	be	AUX
inlawrev-2147	241	6	treated	treat	VERB
inlawrev-2147	241	7	as	as	ADP
inlawrev-2147	241	8	a	a	DET
inlawrev-2147	241	9	capital	capital	NOUN
inlawrev-2147	241	10	gain	gain	NOUN
inlawrev-2147	241	11	rather	rather	ADV
inlawrev-2147	241	12	than	than	ADP
inlawrev-2147	241	13	ordinary	ordinary	ADJ
inlawrev-2147	241	14	income	income	NOUN
inlawrev-2147	241	15	.	.	PUNCT
inlawrev-2147	242	1	30	30	NUM
inlawrev-2147	243	1	thus	thus	ADV
inlawrev-2147	243	2	,	,	PUNCT
inlawrev-2147	243	3	the	the	DET
inlawrev-2147	243	4	taxpayer	taxpayer	NOUN
inlawrev-2147	243	5	must	must	AUX
inlawrev-2147	243	6	weigh	weigh	VERB
inlawrev-2147	243	7	the	the	DET
inlawrev-2147	243	8	expected	expect	VERB
inlawrev-2147	243	9	costs	cost	NOUN
inlawrev-2147	243	10	of	of	ADP
inlawrev-2147	243	11	each	each	DET
inlawrev-2147	243	12	alternative	alternative	NOUN
inlawrev-2147	243	13	.	.	PUNCT
inlawrev-2147	244	1	methodology	methodology	NOUN
inlawrev-2147	244	2	for	for	ADP
inlawrev-2147	244	3	measuring	measure	VERB
inlawrev-2147	244	4	the	the	DET
inlawrev-2147	244	5	costs	cost	NOUN
inlawrev-2147	244	6	and	and	CCONJ
inlawrev-2147	244	7	making	make	VERB
inlawrev-2147	244	8	the	the	DET
inlawrev-2147	244	9	decision	decision	NOUN
inlawrev-2147	244	10	whether	whether	SCONJ
inlawrev-2147	244	11	to	to	PART
inlawrev-2147	244	12	elect	elect	VERB
inlawrev-2147	244	13	presumably	presumably	ADV
inlawrev-2147	244	14	should	should	AUX
inlawrev-2147	244	15	be	be	AUX
inlawrev-2147	244	16	based	base	VERB
inlawrev-2147	244	17	upon	upon	SCONJ
inlawrev-2147	244	18	conventional	conventional	ADJ
inlawrev-2147	244	19	financial	financial	ADJ
inlawrev-2147	244	20	criteria	criterion	NOUN
inlawrev-2147	244	21	that	that	PRON
inlawrev-2147	244	22	discount	discount	VERB
inlawrev-2147	244	23	future	future	ADJ
inlawrev-2147	244	24	cash	cash	NOUN
inlawrev-2147	244	25	outflows	outflow	NOUN
inlawrev-2147	244	26	to	to	ADP
inlawrev-2147	244	27	their	their	PRON
inlawrev-2147	244	28	present	present	ADJ
inlawrev-2147	244	29	values	value	NOUN
inlawrev-2147	244	30	for	for	ADP
inlawrev-2147	244	31	purposes	purpose	NOUN
inlawrev-2147	244	32	of	of	ADP
inlawrev-2147	244	33	present	present	ADJ
inlawrev-2147	244	34	comparative	comparative	ADJ
inlawrev-2147	244	35	analysis	analysis	NOUN
inlawrev-2147	244	36	.	.	PUNCT
inlawrev-2147	245	1	in	in	ADP
inlawrev-2147	245	2	this	this	DET
inlawrev-2147	245	3	manner	manner	NOUN
inlawrev-2147	245	4	the	the	DET
inlawrev-2147	245	5	smaller	small	ADJ
inlawrev-2147	245	6	of	of	ADP
inlawrev-2147	245	7	the	the	DET
inlawrev-2147	245	8	two	two	NUM
inlawrev-2147	245	9	present	present	ADJ
inlawrev-2147	245	10	values	value	NOUN
inlawrev-2147	245	11	can	can	AUX
inlawrev-2147	245	12	be	be	AUX
inlawrev-2147	245	13	selected	select	VERB
inlawrev-2147	245	14	.	.	PUNCT
inlawrev-2147	246	1	for	for	ADP
inlawrev-2147	246	2	example	example	NOUN
inlawrev-2147	246	3	,	,	PUNCT
inlawrev-2147	246	4	suppose	suppose	VERB
inlawrev-2147	246	5	that	that	SCONJ
inlawrev-2147	246	6	a	a	DET
inlawrev-2147	246	7	taxpayer	taxpayer	NOUN
inlawrev-2147	246	8	exercises	exercise	VERB
inlawrev-2147	246	9	an	an	DET
inlawrev-2147	246	10	option	option	NOUN
inlawrev-2147	246	11	to	to	PART
inlawrev-2147	246	12	buy	buy	VERB
inlawrev-2147	246	13	restricted	restricted	ADJ
inlawrev-2147	246	14	stock	stock	NOUN
inlawrev-2147	246	15	which	which	PRON
inlawrev-2147	246	16	has	have	VERB
inlawrev-2147	246	17	a	a	DET
inlawrev-2147	246	18	fair	fair	ADJ
inlawrev-2147	246	19	market	market	NOUN
inlawrev-2147	246	20	value	value	NOUN
inlawrev-2147	246	21	of	of	ADP
inlawrev-2147	246	22	$	$	SYM
inlawrev-2147	246	23	10	10	NUM
inlawrev-2147	246	24	per	per	ADP
inlawrev-2147	246	25	share	share	NOUN
inlawrev-2147	246	26	for	for	ADP
inlawrev-2147	246	27	the	the	DET
inlawrev-2147	246	28	bargain	bargain	NOUN
inlawrev-2147	246	29	price	price	NOUN
inlawrev-2147	246	30	of	of	ADP
inlawrev-2147	246	31	$	$	SYM
inlawrev-2147	246	32	8	8	NUM
inlawrev-2147	246	33	per	per	ADP
inlawrev-2147	246	34	share	share	NOUN
inlawrev-2147	246	35	.	.	PUNCT
inlawrev-2147	247	1	assume	assume	VERB
inlawrev-2147	247	2	that	that	SCONJ
inlawrev-2147	247	3	his	his	PRON
inlawrev-2147	247	4	marginal	marginal	ADJ
inlawrev-2147	247	5	tax	tax	NOUN
inlawrev-2147	247	6	rate	rate	NOUN
inlawrev-2147	247	7	is	be	AUX
inlawrev-2147	247	8	40	40	NUM
inlawrev-2147	247	9	%	%	NOUN
inlawrev-2147	247	10	,	,	PUNCT
inlawrev-2147	247	11	that	that	SCONJ
inlawrev-2147	247	12	the	the	DET
inlawrev-2147	247	13	substantial	substantial	ADJ
inlawrev-2147	247	14	risk	risk	NOUN
inlawrev-2147	247	15	of	of	ADP
inlawrev-2147	247	16	forfeiture	forfeiture	NOUN
inlawrev-2147	247	17	will	will	AUX
inlawrev-2147	247	18	lapse	lapse	VERB
inlawrev-2147	247	19	in	in	ADP
inlawrev-2147	247	20	ten	ten	NUM
inlawrev-2147	247	21	years	year	NOUN
inlawrev-2147	247	22	,	,	PUNCT
inlawrev-2147	247	23	that	that	SCONJ
inlawrev-2147	247	24	he	he	PRON
inlawrev-2147	247	25	plans	plan	VERB
inlawrev-2147	247	26	to	to	PART
inlawrev-2147	247	27	sell	sell	VERB
inlawrev-2147	247	28	the	the	DET
inlawrev-2147	247	29	stock	stock	NOUN
inlawrev-2147	247	30	after	after	ADP
inlawrev-2147	247	31	the	the	DET
inlawrev-2147	247	32	lapse	lapse	NOUN
inlawrev-2147	247	33	,	,	PUNCT
inlawrev-2147	247	34	and	and	CCONJ
inlawrev-2147	247	35	that	that	SCONJ
inlawrev-2147	247	36	he	he	PRON
inlawrev-2147	247	37	expects	expect	VERB
inlawrev-2147	247	38	the	the	DET
inlawrev-2147	247	39	value	value	NOUN
inlawrev-2147	247	40	of	of	ADP
inlawrev-2147	247	41	the	the	DET
inlawrev-2147	247	42	stock	stock	NOUN
inlawrev-2147	247	43	to	to	PART
inlawrev-2147	247	44	rise	rise	VERB
inlawrev-2147	247	45	to	to	ADP
inlawrev-2147	247	46	$	$	SYM
inlawrev-2147	247	47	12	12	NUM
inlawrev-2147	247	48	by	by	ADP
inlawrev-2147	247	49	that	that	DET
inlawrev-2147	247	50	time	time	NOUN
inlawrev-2147	247	51	.	.	PUNCT
inlawrev-2147	248	1	under	under	ADP
inlawrev-2147	248	2	these	these	DET
inlawrev-2147	248	3	assumptions	assumption	NOUN
inlawrev-2147	248	4	,	,	PUNCT
inlawrev-2147	248	5	the	the	DET
inlawrev-2147	248	6	taxpayer	taxpayer	NOUN
inlawrev-2147	248	7	could	could	AUX
inlawrev-2147	248	8	elect	elect	VERB
inlawrev-2147	248	9	to	to	PART
inlawrev-2147	248	10	pay	pay	VERB
inlawrev-2147	248	11	a	a	DET
inlawrev-2147	248	12	current	current	ADJ
inlawrev-2147	248	13	tax	tax	NOUN
inlawrev-2147	248	14	per	per	ADP
inlawrev-2147	248	15	share	share	NOUN
inlawrev-2147	248	16	in	in	ADP
inlawrev-2147	248	17	the	the	DET
inlawrev-2147	248	18	amount	amount	NOUN
inlawrev-2147	248	19	of	of	ADP
inlawrev-2147	248	20	$	$	SYM
inlawrev-2147	248	21	.80	.80	NUM
inlawrev-2147	248	22	31	31	NUM
inlawrev-2147	248	23	and	and	CCONJ
inlawrev-2147	248	24	then	then	ADV
inlawrev-2147	248	25	pay	pay	VERB
inlawrev-2147	248	26	a	a	DET
inlawrev-2147	248	27	capital	capital	NOUN
inlawrev-2147	248	28	gains	gain	NOUN
inlawrev-2147	248	29	tax	tax	NOUN
inlawrev-2147	248	30	in	in	ADP
inlawrev-2147	248	31	the	the	DET
inlawrev-2147	248	32	tenth	tenth	ADJ
inlawrev-2147	248	33	year	year	NOUN
inlawrev-2147	248	34	in	in	ADP
inlawrev-2147	248	35	the	the	DET
inlawrev-2147	248	36	amount	amount	NOUN
inlawrev-2147	248	37	of	of	ADP
inlawrev-2147	248	38	$	$	SYM
inlawrev-2147	248	39	.40.32	.40.32	NUM
inlawrev-2147	248	40	alternatively	alternatively	ADV
inlawrev-2147	248	41	,	,	PUNCT
inlawrev-2147	248	42	the	the	DET
inlawrev-2147	248	43	taxpayer	taxpayer	NOUN
inlawrev-2147	248	44	could	could	AUX
inlawrev-2147	248	45	wait	wait	VERB
inlawrev-2147	248	46	ten	ten	NUM
inlawrev-2147	248	47	years	year	NOUN
inlawrev-2147	248	48	until	until	SCONJ
inlawrev-2147	248	49	the	the	DET
inlawrev-2147	248	50	restriction	restriction	NOUN
inlawrev-2147	248	51	lapsed	lapse	VERB
inlawrev-2147	248	52	and	and	CCONJ
inlawrev-2147	248	53	30proposed	30proposed	NUM
inlawrev-2147	248	54	treas	trea	NOUN
inlawrev-2147	248	55	.	.	PUNCT
inlawrev-2147	249	1	reg	reg	PROPN
inlawrev-2147	249	2	.	.	PUNCT
inlawrev-2147	250	1	§	§	NOUN
inlawrev-2147	250	2	1.83	1.83	NUM
inlawrev-2147	250	3	-	-	SYM
inlawrev-2147	250	4	2(a	2(a	NUM
inlawrev-2147	250	5	)	)	PUNCT
inlawrev-2147	250	6	,	,	PUNCT
inlawrev-2147	250	7	36	36	NUM
inlawrev-2147	250	8	fed	feed	VERB
inlawrev-2147	250	9	.	.	PUNCT
inlawrev-2147	251	1	reg	reg	PROPN
inlawrev-2147	251	2	.	.	PROPN
inlawrev-2147	251	3	10789	10789	NUM
inlawrev-2147	251	4	(	(	PUNCT
inlawrev-2147	251	5	1971	1971	NUM
inlawrev-2147	251	6	)	)	PUNCT
inlawrev-2147	251	7	.	.	PUNCT
inlawrev-2147	252	1	the	the	DET
inlawrev-2147	252	2	section	section	NOUN
inlawrev-2147	252	3	purports	purport	VERB
inlawrev-2147	252	4	to	to	PART
inlawrev-2147	252	5	disallow	disallow	VERB
inlawrev-2147	252	6	the	the	DET
inlawrev-2147	252	7	elector	elector	NOUN
inlawrev-2147	252	8	any	any	DET
inlawrev-2147	252	9	deduction	deduction	NOUN
inlawrev-2147	252	10	for	for	ADP
inlawrev-2147	252	11	loss	loss	NOUN
inlawrev-2147	252	12	should	should	AUX
inlawrev-2147	252	13	the	the	DET
inlawrev-2147	252	14	stock	stock	NOUN
inlawrev-2147	252	15	later	later	ADV
inlawrev-2147	252	16	be	be	AUX
inlawrev-2147	252	17	forfeited	forfeit	VERB
inlawrev-2147	252	18	.	.	PUNCT
inlawrev-2147	253	1	int	int	NOUN
inlawrev-2147	253	2	.	.	PUNCT
inlawrev-2147	254	1	rev	rev	PROPN
inlawrev-2147	254	2	.	.	PROPN
inlawrev-2147	254	3	code	code	PROPN
inlawrev-2147	254	4	of	of	ADP
inlawrev-2147	254	5	1954	1954	NUM
inlawrev-2147	254	6	,	,	PUNCT
inlawrev-2147	254	7	§	§	PROPN
inlawrev-2147	254	8	83(b	83(b	NUM
inlawrev-2147	254	9	)	)	PUNCT
inlawrev-2147	254	10	.	.	PUNCT
inlawrev-2147	255	1	the	the	DET
inlawrev-2147	255	2	proposed	propose	VERB
inlawrev-2147	255	3	regulations	regulation	NOUN
inlawrev-2147	255	4	,	,	PUNCT
inlawrev-2147	255	5	however	however	ADV
inlawrev-2147	255	6	,	,	PUNCT
inlawrev-2147	255	7	seem	seem	VERB
inlawrev-2147	255	8	to	to	PART
inlawrev-2147	255	9	stretch	stretch	VERB
inlawrev-2147	255	10	this	this	DET
inlawrev-2147	255	11	point	point	NOUN
inlawrev-2147	255	12	to	to	PART
inlawrev-2147	255	13	allow	allow	VERB
inlawrev-2147	255	14	a	a	DET
inlawrev-2147	255	15	deduction	deduction	NOUN
inlawrev-2147	255	16	equal	equal	ADJ
inlawrev-2147	255	17	to	to	ADP
inlawrev-2147	255	18	the	the	DET
inlawrev-2147	255	19	amount	amount	NOUN
inlawrev-2147	255	20	paid	pay	VERB
inlawrev-2147	255	21	for	for	ADP
inlawrev-2147	255	22	the	the	DET
inlawrev-2147	255	23	stock	stock	NOUN
inlawrev-2147	255	24	over	over	ADP
inlawrev-2147	255	25	the	the	DET
inlawrev-2147	255	26	amount	amount	NOUN
inlawrev-2147	255	27	realized	realize	VERB
inlawrev-2147	255	28	.	.	PUNCT
inlawrev-2147	256	1	proposed	propose	VERB
inlawrev-2147	256	2	treas	treas	PROPN
inlawrev-2147	256	3	.	.	PUNCT
inlawrev-2147	257	1	reg	reg	PROPN
inlawrev-2147	257	2	.	.	PUNCT
inlawrev-2147	258	1	§	§	PROPN
inlawrev-2147	258	2	1.83	1.83	NUM
inlawrev-2147	258	3	-	-	SYM
inlawrev-2147	258	4	2	2	NUM
inlawrev-2147	258	5	(	(	PUNCT
inlawrev-2147	258	6	a	a	NOUN
inlawrev-2147	258	7	)	)	PUNCT
inlawrev-2147	258	8	,	,	PUNCT
inlawrev-2147	258	9	36	36	NUM
inlawrev-2147	258	10	fed	feed	VERB
inlawrev-2147	258	11	.	.	PUNCT
inlawrev-2147	259	1	reg	reg	PROPN
inlawrev-2147	259	2	.	.	PROPN
inlawrev-2147	259	3	10789	10789	NUM
inlawrev-2147	259	4	(	(	PUNCT
inlawrev-2147	259	5	1971	1971	NUM
inlawrev-2147	259	6	)	)	PUNCT
inlawrev-2147	259	7	.	.	PUNCT
inlawrev-2147	260	1	for	for	ADP
inlawrev-2147	260	2	example	example	NOUN
inlawrev-2147	260	3	,	,	PUNCT
inlawrev-2147	260	4	suppose	suppose	VERB
inlawrev-2147	260	5	a	a	DET
inlawrev-2147	260	6	taxpayer	taxpayer	NOUN
inlawrev-2147	260	7	buys	buy	VERB
inlawrev-2147	260	8	restricted	restrict	VERB
inlawrev-2147	260	9	stock	stock	NOUN
inlawrev-2147	260	10	at	at	ADP
inlawrev-2147	260	11	$	$	SYM
inlawrev-2147	260	12	10	10	NUM
inlawrev-2147	260	13	while	while	SCONJ
inlawrev-2147	260	14	its	its	PRON
inlawrev-2147	260	15	fair	fair	ADJ
inlawrev-2147	260	16	market	market	NOUN
inlawrev-2147	260	17	value	value	NOUN
inlawrev-2147	260	18	is	be	AUX
inlawrev-2147	260	19	$	$	SYM
inlawrev-2147	260	20	15	15	NUM
inlawrev-2147	260	21	,	,	PUNCT
inlawrev-2147	260	22	and	and	CCONJ
inlawrev-2147	260	23	he	he	PRON
inlawrev-2147	260	24	elects	elect	VERB
inlawrev-2147	260	25	to	to	PART
inlawrev-2147	260	26	pay	pay	VERB
inlawrev-2147	260	27	a	a	DET
inlawrev-2147	260	28	current	current	ADJ
inlawrev-2147	260	29	tax	tax	NOUN
inlawrev-2147	260	30	.	.	PUNCT
inlawrev-2147	261	1	his	his	PRON
inlawrev-2147	261	2	new	new	ADJ
inlawrev-2147	261	3	basis	basis	NOUN
inlawrev-2147	261	4	is	be	AUX
inlawrev-2147	261	5	$	$	SYM
inlawrev-2147	261	6	15	15	NUM
inlawrev-2147	261	7	and	and	CCONJ
inlawrev-2147	261	8	,	,	PUNCT
inlawrev-2147	261	9	if	if	SCONJ
inlawrev-2147	261	10	fair	fair	ADJ
inlawrev-2147	261	11	market	market	NOUN
inlawrev-2147	261	12	value	value	NOUN
inlawrev-2147	261	13	remains	remain	VERB
inlawrev-2147	261	14	at	at	ADP
inlawrev-2147	261	15	that	that	DET
inlawrev-2147	261	16	level	level	NOUN
inlawrev-2147	261	17	until	until	SCONJ
inlawrev-2147	261	18	such	such	ADJ
inlawrev-2147	261	19	time	time	NOUN
inlawrev-2147	261	20	as	as	SCONJ
inlawrev-2147	261	21	a	a	DET
inlawrev-2147	261	22	complete	complete	ADJ
inlawrev-2147	261	23	forfeiture	forfeiture	NOUN
inlawrev-2147	261	24	later	later	ADV
inlawrev-2147	261	25	occurs	occur	VERB
inlawrev-2147	261	26	,	,	PUNCT
inlawrev-2147	261	27	section	section	NOUN
inlawrev-2147	261	28	83	83	NUM
inlawrev-2147	261	29	seems	seem	VERB
inlawrev-2147	261	30	to	to	PART
inlawrev-2147	261	31	say	say	VERB
inlawrev-2147	261	32	no	no	DET
inlawrev-2147	261	33	deduction	deduction	NOUN
inlawrev-2147	261	34	would	would	AUX
inlawrev-2147	261	35	be	be	AUX
inlawrev-2147	261	36	allowed	allow	VERB
inlawrev-2147	261	37	for	for	ADP
inlawrev-2147	261	38	the	the	DET
inlawrev-2147	261	39	$	$	SYM
inlawrev-2147	261	40	15	15	NUM
inlawrev-2147	261	41	loss	loss	NOUN
inlawrev-2147	261	42	of	of	ADP
inlawrev-2147	261	43	value	value	NOUN
inlawrev-2147	261	44	or	or	CCONJ
inlawrev-2147	261	45	the	the	DET
inlawrev-2147	261	46	$	$	SYM
inlawrev-2147	261	47	10	10	NUM
inlawrev-2147	261	48	loss	loss	NOUN
inlawrev-2147	261	49	of	of	ADP
inlawrev-2147	261	50	original	original	ADJ
inlawrev-2147	261	51	cost	cost	NOUN
inlawrev-2147	261	52	.	.	PUNCT
inlawrev-2147	262	1	the	the	DET
inlawrev-2147	262	2	proposed	propose	VERB
inlawrev-2147	262	3	regulations	regulation	NOUN
inlawrev-2147	262	4	,	,	PUNCT
inlawrev-2147	262	5	however	however	ADV
inlawrev-2147	262	6	,	,	PUNCT
inlawrev-2147	262	7	seem	seem	VERB
inlawrev-2147	262	8	to	to	PART
inlawrev-2147	262	9	imply	imply	VERB
inlawrev-2147	262	10	that	that	SCONJ
inlawrev-2147	262	11	there	there	PRON
inlawrev-2147	262	12	would	would	AUX
inlawrev-2147	262	13	be	be	AUX
inlawrev-2147	262	14	a	a	DET
inlawrev-2147	262	15	deductible	deductible	ADJ
inlawrev-2147	262	16	capital	capital	NOUN
inlawrev-2147	262	17	loss	loss	NOUN
inlawrev-2147	262	18	in	in	ADP
inlawrev-2147	262	19	the	the	DET
inlawrev-2147	262	20	amount	amount	NOUN
inlawrev-2147	262	21	of	of	ADP
inlawrev-2147	262	22	$	$	SYM
inlawrev-2147	262	23	10	10	NUM
inlawrev-2147	262	24	.	.	PUNCT
inlawrev-2147	263	1	proposed	propose	VERB
inlawrev-2147	263	2	treas	treas	PROPN
inlawrev-2147	263	3	.	.	PUNCT
inlawrev-2147	264	1	reg	reg	PROPN
inlawrev-2147	264	2	.	.	PUNCT
inlawrev-2147	265	1	§	§	NOUN
inlawrev-2147	265	2	1.83	1.83	NUM
inlawrev-2147	265	3	-	-	SYM
inlawrev-2147	265	4	2(a	2(a	NUM
inlawrev-2147	265	5	)	)	PUNCT
inlawrev-2147	265	6	(	(	PUNCT
inlawrev-2147	265	7	1	1	X
inlawrev-2147	265	8	)	)	PUNCT
inlawrev-2147	265	9	&	&	CCONJ
inlawrev-2147	265	10	(	(	PUNCT
inlawrev-2147	265	11	2	2	NUM
inlawrev-2147	265	12	)	)	PUNCT
inlawrev-2147	265	13	,	,	PUNCT
inlawrev-2147	265	14	36	36	NUM
inlawrev-2147	265	15	fed	feed	VERB
inlawrev-2147	265	16	.	.	PUNCT
inlawrev-2147	266	1	reg	reg	PROPN
inlawrev-2147	266	2	.	.	PROPN
inlawrev-2147	266	3	10790	10790	NUM
inlawrev-2147	266	4	(	(	PUNCT
inlawrev-2147	266	5	1971	1971	NUM
inlawrev-2147	266	6	)	)	PUNCT
inlawrev-2147	266	7	.	.	PUNCT
inlawrev-2147	267	1	this	this	PRON
inlawrev-2147	267	2	apparently	apparently	ADV
inlawrev-2147	267	3	has	have	AUX
inlawrev-2147	267	4	been	be	AUX
inlawrev-2147	267	5	criticized	criticize	VERB
inlawrev-2147	267	6	for	for	ADP
inlawrev-2147	267	7	its	its	PRON
inlawrev-2147	267	8	failure	failure	NOUN
inlawrev-2147	267	9	to	to	PART
inlawrev-2147	267	10	allow	allow	VERB
inlawrev-2147	267	11	the	the	DET
inlawrev-2147	267	12	full	full	ADJ
inlawrev-2147	267	13	$	$	SYM
inlawrev-2147	267	14	15	15	NUM
inlawrev-2147	267	15	economic	economic	ADJ
inlawrev-2147	267	16	loss	loss	NOUN
inlawrev-2147	267	17	.	.	PUNCT
inlawrev-2147	268	1	schapiro	schapiro	PROPN
inlawrev-2147	268	2	,	,	PUNCT
inlawrev-2147	268	3	supra	supra	PROPN
inlawrev-2147	268	4	note	note	NOUN
inlawrev-2147	268	5	9	9	NUM
inlawrev-2147	268	6	,	,	PUNCT
inlawrev-2147	268	7	at	at	ADP
inlawrev-2147	268	8	295	295	NUM
inlawrev-2147	268	9	.	.	PUNCT
inlawrev-2147	269	1	it	it	PRON
inlawrev-2147	269	2	is	be	AUX
inlawrev-2147	269	3	arguable	arguable	ADJ
inlawrev-2147	269	4	that	that	SCONJ
inlawrev-2147	269	5	a	a	DET
inlawrev-2147	269	6	literal	literal	ADJ
inlawrev-2147	269	7	reading	reading	NOUN
inlawrev-2147	269	8	of	of	ADP
inlawrev-2147	269	9	the	the	DET
inlawrev-2147	269	10	statute	statute	NOUN
inlawrev-2147	269	11	suggests	suggest	VERB
inlawrev-2147	269	12	no	no	DET
inlawrev-2147	269	13	deduction	deduction	NOUN
inlawrev-2147	269	14	of	of	ADP
inlawrev-2147	269	15	any	any	DET
inlawrev-2147	269	16	kind	kind	NOUN
inlawrev-2147	269	17	so	so	SCONJ
inlawrev-2147	269	18	that	that	SCONJ
inlawrev-2147	269	19	the	the	DET
inlawrev-2147	269	20	drafters	drafter	NOUN
inlawrev-2147	269	21	of	of	ADP
inlawrev-2147	269	22	the	the	DET
inlawrev-2147	269	23	proposed	propose	VERB
inlawrev-2147	269	24	regulations	regulation	NOUN
inlawrev-2147	269	25	may	may	AUX
inlawrev-2147	269	26	already	already	ADV
inlawrev-2147	269	27	have	have	AUX
inlawrev-2147	269	28	gone	go	VERB
inlawrev-2147	269	29	farther	far	ADV
inlawrev-2147	269	30	than	than	SCONJ
inlawrev-2147	269	31	might	might	AUX
inlawrev-2147	269	32	be	be	AUX
inlawrev-2147	269	33	expected	expect	VERB
inlawrev-2147	269	34	.	.	PUNCT
inlawrev-2147	270	1	3	3	NUM
inlawrev-2147	270	2	'	'	SYM
inlawrev-2147	270	3	$	$	SYM
inlawrev-2147	270	4	10	10	NUM
inlawrev-2147	270	5	minus	minus	CCONJ
inlawrev-2147	270	6	$	$	SYM
inlawrev-2147	270	7	8	8	NUM
inlawrev-2147	270	8	(	(	PUNCT
inlawrev-2147	270	9	which	which	PRON
inlawrev-2147	270	10	equals	equal	VERB
inlawrev-2147	270	11	$	$	SYM
inlawrev-2147	270	12	2	2	NUM
inlawrev-2147	270	13	of	of	ADP
inlawrev-2147	270	14	ordinary	ordinary	ADJ
inlawrev-2147	270	15	income	income	NOUN
inlawrev-2147	270	16	)	)	PUNCT
inlawrev-2147	270	17	times	time	NOUN
inlawrev-2147	270	18	40	40	NUM
inlawrev-2147	270	19	%	%	NOUN
inlawrev-2147	270	20	equals	equal	VERB
inlawrev-2147	270	21	$	$	SYM
inlawrev-2147	270	22	.80	.80	NUM
inlawrev-2147	270	23	.	.	PUNCT
inlawrev-2147	271	1	32the	32the	PROPN
inlawrev-2147	271	2	expected	expect	VERB
inlawrev-2147	271	3	fair	fair	ADJ
inlawrev-2147	271	4	market	market	NOUN
inlawrev-2147	271	5	value	value	NOUN
inlawrev-2147	271	6	of	of	ADP
inlawrev-2147	271	7	$	$	SYM
inlawrev-2147	271	8	12	12	NUM
inlawrev-2147	271	9	minus	minus	CCONJ
inlawrev-2147	271	10	$	$	SYM
inlawrev-2147	271	11	10	10	NUM
inlawrev-2147	271	12	(	(	PUNCT
inlawrev-2147	271	13	which	which	PRON
inlawrev-2147	271	14	equals	equal	VERB
inlawrev-2147	271	15	$	$	SYM
inlawrev-2147	271	16	2	2	NUM
inlawrev-2147	271	17	of	of	ADP
inlawrev-2147	271	18	long	long	ADJ
inlawrev-2147	271	19	-	-	PUNCT
inlawrev-2147	271	20	term	term	NOUN
inlawrev-2147	271	21	capital	capital	NOUN
inlawrev-2147	271	22	gain	gain	NOUN
inlawrev-2147	271	23	,	,	PUNCT
inlawrev-2147	271	24	only	only	ADV
inlawrev-2147	271	25	half	half	NOUN
inlawrev-2147	271	26	of	of	ADP
inlawrev-2147	271	27	which	which	PRON
inlawrev-2147	271	28	is	be	AUX
inlawrev-2147	271	29	taxable	taxable	ADJ
inlawrev-2147	271	30	at	at	ADP
inlawrev-2147	271	31	ordinary	ordinary	ADJ
inlawrev-2147	271	32	income	income	NOUN
inlawrev-2147	271	33	rates	rate	NOUN
inlawrev-2147	271	34	)	)	PUNCT
inlawrev-2147	271	35	times	time	VERB
inlawrev-2147	271	36	50	50	NUM
inlawrev-2147	271	37	%	%	NOUN
inlawrev-2147	271	38	equals	equal	VERB
inlawrev-2147	271	39	$	$	SYM
inlawrev-2147	271	40	1	1	NUM
inlawrev-2147	271	41	times	time	NOUN
inlawrev-2147	271	42	40	40	NUM
inlawrev-2147	271	43	%	%	NOUN
inlawrev-2147	271	44	equals	equal	VERB
inlawrev-2147	271	45	$	$	SYM
inlawrev-2147	271	46	.40	.40	NUM
inlawrev-2147	271	47	.	.	PUNCT
inlawrev-2147	271	48	1975	1975	NUM
inlawrev-2147	271	49	]	]	PUNCT
inlawrev-2147	271	50	restricted	restrict	VERB
inlawrev-2147	271	51	stock	stock	NOUN
inlawrev-2147	271	52	663	663	NUM
inlawrev-2147	271	53	pay	pay	VERB
inlawrev-2147	271	54	an	an	DET
inlawrev-2147	271	55	ordinary	ordinary	ADJ
inlawrev-2147	271	56	income	income	NOUN
inlawrev-2147	271	57	tax	tax	NOUN
inlawrev-2147	271	58	of	of	ADP
inlawrev-2147	271	59	$	$	SYM
inlawrev-2147	271	60	1.60.33	1.60.33	NUM
inlawrev-2147	271	61	thus	thus	ADV
inlawrev-2147	271	62	,	,	PUNCT
inlawrev-2147	271	63	the	the	DET
inlawrev-2147	271	64	total	total	ADJ
inlawrev-2147	271	65	tax	tax	NOUN
inlawrev-2147	271	66	outlay	outlay	NOUN
inlawrev-2147	271	67	with	with	ADP
inlawrev-2147	271	68	an	an	DET
inlawrev-2147	271	69	election	election	NOUN
inlawrev-2147	271	70	is	be	AUX
inlawrev-2147	271	71	$	$	SYM
inlawrev-2147	271	72	1.20	1.20	NUM
inlawrev-2147	271	73	,	,	PUNCT
inlawrev-2147	271	74	including	include	VERB
inlawrev-2147	271	75	an	an	DET
inlawrev-2147	271	76	$	$	SYM
inlawrev-2147	271	77	.80	.80	NUM
inlawrev-2147	271	78	tax	tax	NOUN
inlawrev-2147	271	79	on	on	ADP
inlawrev-2147	271	80	ordinary	ordinary	ADJ
inlawrev-2147	271	81	income	income	NOUN
inlawrev-2147	271	82	and	and	CCONJ
inlawrev-2147	271	83	a	a	DET
inlawrev-2147	271	84	$	$	SYM
inlawrev-2147	271	85	.40	.40	NUM
inlawrev-2147	271	86	tax	tax	NOUN
inlawrev-2147	271	87	on	on	ADP
inlawrev-2147	271	88	capital	capital	NOUN
inlawrev-2147	271	89	gains	gain	NOUN
inlawrev-2147	271	90	.	.	PUNCT
inlawrev-2147	272	1	by	by	ADP
inlawrev-2147	272	2	comparison	comparison	NOUN
inlawrev-2147	272	3	,	,	PUNCT
inlawrev-2147	272	4	the	the	DET
inlawrev-2147	272	5	total	total	ADJ
inlawrev-2147	272	6	tax	tax	NOUN
inlawrev-2147	272	7	outlay	outlay	NOUN
inlawrev-2147	272	8	without	without	ADP
inlawrev-2147	272	9	the	the	DET
inlawrev-2147	272	10	election	election	NOUN
inlawrev-2147	272	11	is	be	AUX
inlawrev-2147	272	12	$	$	SYM
inlawrev-2147	272	13	1.60	1.60	NUM
inlawrev-2147	272	14	34	34	NUM
inlawrev-2147	272	15	of	of	ADP
inlawrev-2147	272	16	ordinary	ordinary	ADJ
inlawrev-2147	272	17	income	income	NOUN
inlawrev-2147	272	18	tax	tax	NOUN
inlawrev-2147	272	19	.	.	PUNCT
inlawrev-2147	273	1	although	although	SCONJ
inlawrev-2147	273	2	it	it	PRON
inlawrev-2147	273	3	might	might	AUX
inlawrev-2147	273	4	appear	appear	VERB
inlawrev-2147	273	5	that	that	SCONJ
inlawrev-2147	273	6	making	make	VERB
inlawrev-2147	273	7	the	the	DET
inlawrev-2147	273	8	election	election	NOUN
inlawrev-2147	273	9	is	be	AUX
inlawrev-2147	273	10	the	the	DET
inlawrev-2147	273	11	less	less	ADV
inlawrev-2147	273	12	expensive	expensive	ADJ
inlawrev-2147	273	13	choice	choice	NOUN
inlawrev-2147	273	14	,	,	PUNCT
inlawrev-2147	273	15	failure	failure	NOUN
inlawrev-2147	273	16	to	to	PART
inlawrev-2147	273	17	consider	consider	VERB
inlawrev-2147	273	18	the	the	DET
inlawrev-2147	273	19	present	present	ADJ
inlawrev-2147	273	20	value	value	NOUN
inlawrev-2147	273	21	of	of	ADP
inlawrev-2147	273	22	the	the	DET
inlawrev-2147	273	23	tax	tax	NOUN
inlawrev-2147	273	24	outlay	outlay	NOUN
inlawrev-2147	273	25	in	in	ADP
inlawrev-2147	273	26	the	the	DET
inlawrev-2147	273	27	tenth	tenth	ADJ
inlawrev-2147	273	28	year	year	NOUN
inlawrev-2147	273	29	distorts	distort	VERB
inlawrev-2147	273	30	the	the	DET
inlawrev-2147	273	31	entire	entire	ADJ
inlawrev-2147	273	32	decision	decision	NOUN
inlawrev-2147	273	33	process	process	NOUN
inlawrev-2147	273	34	.	.	PUNCT
inlawrev-2147	274	1	the	the	DET
inlawrev-2147	274	2	election	election	NOUN
inlawrev-2147	274	3	's	's	PART
inlawrev-2147	274	4	requirement	requirement	NOUN
inlawrev-2147	274	5	that	that	SCONJ
inlawrev-2147	274	6	$	$	SYM
inlawrev-2147	274	7	.80	.80	NUM
inlawrev-2147	274	8	be	be	AUX
inlawrev-2147	274	9	paid	pay	VERB
inlawrev-2147	274	10	immediately	immediately	ADV
inlawrev-2147	274	11	deprives	deprive	VERB
inlawrev-2147	274	12	a	a	DET
inlawrev-2147	274	13	taxpayer	taxpayer	NOUN
inlawrev-2147	274	14	of	of	ADP
inlawrev-2147	274	15	the	the	DET
inlawrev-2147	274	16	use	use	NOUN
inlawrev-2147	274	17	of	of	ADP
inlawrev-2147	274	18	that	that	DET
inlawrev-2147	274	19	amount	amount	NOUN
inlawrev-2147	274	20	for	for	ADP
inlawrev-2147	274	21	the	the	DET
inlawrev-2147	274	22	entire	entire	ADJ
inlawrev-2147	274	23	ten	ten	NUM
inlawrev-2147	274	24	years	year	NOUN
inlawrev-2147	274	25	and	and	CCONJ
inlawrev-2147	274	26	results	result	NOUN
inlawrev-2147	274	27	in	in	ADP
inlawrev-2147	274	28	an	an	DET
inlawrev-2147	274	29	additional	additional	ADJ
inlawrev-2147	274	30	cost	cost	NOUN
inlawrev-2147	274	31	to	to	ADP
inlawrev-2147	274	32	him	he	PRON
inlawrev-2147	274	33	.	.	PUNCT
inlawrev-2147	275	1	similarly	similarly	ADV
inlawrev-2147	275	2	,	,	PUNCT
inlawrev-2147	275	3	deferring	defer	VERB
inlawrev-2147	275	4	a	a	DET
inlawrev-2147	275	5	tax	tax	NOUN
inlawrev-2147	275	6	to	to	ADP
inlawrev-2147	275	7	the	the	DET
inlawrev-2147	275	8	tenth	tenth	ADJ
inlawrev-2147	275	9	year	year	NOUN
inlawrev-2147	275	10	permits	permit	VERB
inlawrev-2147	275	11	the	the	DET
inlawrev-2147	275	12	taxpayer	taxpayer	NOUN
inlawrev-2147	275	13	to	to	PART
inlawrev-2147	275	14	employ	employ	VERB
inlawrev-2147	275	15	the	the	DET
inlawrev-2147	275	16	funds	fund	NOUN
inlawrev-2147	275	17	profitably	profitably	ADV
inlawrev-2147	275	18	elsewhere	elsewhere	ADV
inlawrev-2147	275	19	and	and	CCONJ
inlawrev-2147	275	20	reduces	reduce	VERB
inlawrev-2147	275	21	his	his	PRON
inlawrev-2147	275	22	effective	effective	ADJ
inlawrev-2147	275	23	tax	tax	NOUN
inlawrev-2147	275	24	cost	cost	NOUN
inlawrev-2147	275	25	.	.	PUNCT
inlawrev-2147	276	1	the	the	DET
inlawrev-2147	276	2	usual	usual	ADJ
inlawrev-2147	276	3	manner	manner	NOUN
inlawrev-2147	276	4	for	for	ADP
inlawrev-2147	276	5	placing	place	VERB
inlawrev-2147	276	6	cash	cash	NOUN
inlawrev-2147	276	7	outflows	outflow	NOUN
inlawrev-2147	276	8	into	into	ADP
inlawrev-2147	276	9	comparable	comparable	ADJ
inlawrev-2147	276	10	time	time	NOUN
inlawrev-2147	276	11	periods	period	NOUN
inlawrev-2147	276	12	is	be	AUX
inlawrev-2147	276	13	to	to	PART
inlawrev-2147	276	14	discount	discount	VERB
inlawrev-2147	276	15	future	future	ADJ
inlawrev-2147	276	16	payments	payment	NOUN
inlawrev-2147	276	17	and	and	CCONJ
inlawrev-2147	276	18	to	to	PART
inlawrev-2147	276	19	provide	provide	VERB
inlawrev-2147	276	20	a	a	DET
inlawrev-2147	276	21	resultant	resultant	NOUN
inlawrev-2147	276	22	present	present	ADJ
inlawrev-2147	276	23	value	value	NOUN
inlawrev-2147	276	24	.	.	PUNCT
inlawrev-2147	277	1	in	in	ADP
inlawrev-2147	277	2	other	other	ADJ
inlawrev-2147	277	3	words	word	NOUN
inlawrev-2147	277	4	,	,	PUNCT
inlawrev-2147	277	5	the	the	DET
inlawrev-2147	277	6	future	future	ADJ
inlawrev-2147	277	7	tax	tax	NOUN
inlawrev-2147	277	8	payments	payment	NOUN
inlawrev-2147	277	9	would	would	AUX
inlawrev-2147	277	10	be	be	AUX
inlawrev-2147	277	11	stated	state	VERB
inlawrev-2147	277	12	in	in	ADP
inlawrev-2147	277	13	their	their	PRON
inlawrev-2147	277	14	current	current	ADJ
inlawrev-2147	277	15	equivalents	equivalent	NOUN
inlawrev-2147	277	16	:	:	PUNCT
inlawrev-2147	277	17	amounts	amount	VERB
inlawrev-2147	277	18	that	that	SCONJ
inlawrev-2147	277	19	,	,	PUNCT
inlawrev-2147	277	20	if	if	SCONJ
inlawrev-2147	277	21	invested	invest	VERB
inlawrev-2147	277	22	by	by	ADP
inlawrev-2147	277	23	the	the	DET
inlawrev-2147	277	24	taxpayer	taxpayer	NOUN
inlawrev-2147	277	25	at	at	ADP
inlawrev-2147	277	26	whatever	whatever	DET
inlawrev-2147	277	27	rate	rate	NOUN
inlawrev-2147	277	28	he	he	PRON
inlawrev-2147	277	29	could	could	AUX
inlawrev-2147	277	30	expect	expect	VERB
inlawrev-2147	277	31	to	to	PART
inlawrev-2147	277	32	earn	earn	VERB
inlawrev-2147	277	33	,	,	PUNCT
inlawrev-2147	277	34	would	would	AUX
inlawrev-2147	277	35	accumulate	accumulate	VERB
inlawrev-2147	277	36	to	to	ADP
inlawrev-2147	277	37	the	the	DET
inlawrev-2147	277	38	sums	sum	NOUN
inlawrev-2147	277	39	needed	need	VERB
inlawrev-2147	277	40	to	to	PART
inlawrev-2147	277	41	pay	pay	VERB
inlawrev-2147	277	42	the	the	DET
inlawrev-2147	277	43	alternative	alternative	ADJ
inlawrev-2147	277	44	taxes	taxis	NOUN
inlawrev-2147	277	45	at	at	ADP
inlawrev-2147	277	46	the	the	DET
inlawrev-2147	277	47	end	end	NOUN
inlawrev-2147	277	48	of	of	ADP
inlawrev-2147	277	49	ten	ten	NUM
inlawrev-2147	277	50	years.35	years.35	NOUN
inlawrev-2147	277	51	thus	thus	ADV
inlawrev-2147	277	52	,	,	PUNCT
inlawrev-2147	277	53	assume	assume	VERB
inlawrev-2147	277	54	that	that	SCONJ
inlawrev-2147	277	55	a	a	DET
inlawrev-2147	277	56	stockholder	stockholder	NOUN
inlawrev-2147	277	57	could	could	AUX
inlawrev-2147	277	58	earn	earn	VERB
inlawrev-2147	277	59	6	6	NUM
inlawrev-2147	277	60	%	%	NOUN
inlawrev-2147	277	61	after	after	ADP
inlawrev-2147	277	62	taxes	taxis	NOUN
inlawrev-2147	277	63	if	if	SCONJ
inlawrev-2147	277	64	his	his	PRON
inlawrev-2147	277	65	excess	excess	ADJ
inlawrev-2147	277	66	funds	fund	NOUN
inlawrev-2147	277	67	were	be	AUX
inlawrev-2147	277	68	invested	invest	VERB
inlawrev-2147	277	69	.	.	PUNCT
inlawrev-2147	278	1	a	a	DET
inlawrev-2147	278	2	present	present	ADJ
inlawrev-2147	278	3	value	value	NOUN
inlawrev-2147	278	4	table	table	NOUN
inlawrev-2147	278	5	represents	represent	VERB
inlawrev-2147	278	6	the	the	DET
inlawrev-2147	278	7	present	present	ADJ
inlawrev-2147	278	8	worth	worth	NOUN
inlawrev-2147	278	9	of	of	ADP
inlawrev-2147	278	10	$	$	SYM
inlawrev-2147	278	11	1	1	NUM
inlawrev-2147	278	12	to	to	PART
inlawrev-2147	278	13	be	be	AUX
inlawrev-2147	278	14	paid	pay	VERB
inlawrev-2147	278	15	ten	ten	NUM
inlawrev-2147	278	16	years	year	NOUN
inlawrev-2147	278	17	in	in	ADP
inlawrev-2147	278	18	the	the	DET
inlawrev-2147	278	19	future	future	NOUN
inlawrev-2147	278	20	as	as	ADP
inlawrev-2147	278	21	$	$	SYM
inlawrev-2147	278	22	.558	.558	NUM
inlawrev-2147	278	23	.	.	PUNCT
inlawrev-2147	279	1	36	36	NUM
inlawrev-2147	279	2	stated	state	VERB
inlawrev-2147	279	3	another	another	DET
inlawrev-2147	279	4	way	way	NOUN
inlawrev-2147	279	5	,	,	PUNCT
inlawrev-2147	279	6	if	if	SCONJ
inlawrev-2147	279	7	$	$	SYM
inlawrev-2147	279	8	.558	.558	NUM
inlawrev-2147	279	9	were	be	AUX
inlawrev-2147	279	10	invested	invest	VERB
inlawrev-2147	279	11	at	at	ADP
inlawrev-2147	279	12	a	a	DET
inlawrev-2147	279	13	6	6	NUM
inlawrev-2147	279	14	%	%	NOUN
inlawrev-2147	279	15	after	after	ADP
inlawrev-2147	279	16	tax	tax	NOUN
inlawrev-2147	279	17	compound	compound	NOUN
inlawrev-2147	279	18	interest	interest	NOUN
inlawrev-2147	279	19	rate	rate	NOUN
inlawrev-2147	279	20	,	,	PUNCT
inlawrev-2147	279	21	it	it	PRON
inlawrev-2147	279	22	would	would	AUX
inlawrev-2147	279	23	accumulate	accumulate	VERB
inlawrev-2147	279	24	to	to	ADP
inlawrev-2147	279	25	a	a	DET
inlawrev-2147	279	26	sum	sum	NOUN
inlawrev-2147	279	27	of	of	ADP
inlawrev-2147	279	28	$	$	SYM
inlawrev-2147	279	29	1	1	NUM
inlawrev-2147	279	30	over	over	ADP
inlawrev-2147	279	31	ten	ten	NUM
inlawrev-2147	279	32	years	year	NOUN
inlawrev-2147	279	33	.	.	PUNCT
inlawrev-2147	280	1	after	after	ADP
inlawrev-2147	280	2	ascertaining	ascertain	VERB
inlawrev-2147	280	3	the	the	DET
inlawrev-2147	280	4	ten	ten	NUM
inlawrev-2147	280	5	year	year	NOUN
inlawrev-2147	280	6	equivalent	equivalent	NOUN
inlawrev-2147	280	7	of	of	ADP
inlawrev-2147	280	8	$	$	SYM
inlawrev-2147	280	9	1	1	NUM
inlawrev-2147	280	10	,	,	PUNCT
inlawrev-2147	280	11	one	one	PRON
inlawrev-2147	280	12	needs	need	VERB
inlawrev-2147	280	13	only	only	ADV
inlawrev-2147	280	14	to	to	PART
inlawrev-2147	280	15	multiply	multiply	VERB
inlawrev-2147	280	16	this	this	DET
inlawrev-2147	280	17	equivalent	equivalent	NOUN
inlawrev-2147	280	18	by	by	ADP
inlawrev-2147	280	19	the	the	DET
inlawrev-2147	280	20	actual	actual	ADJ
inlawrev-2147	280	21	amounts	amount	NOUN
inlawrev-2147	280	22	that	that	PRON
inlawrev-2147	280	23	are	be	AUX
inlawrev-2147	280	24	expected	expect	VERB
inlawrev-2147	280	25	to	to	PART
inlawrev-2147	280	26	be	be	AUX
inlawrev-2147	280	27	disbursed	disburse	VERB
inlawrev-2147	280	28	in	in	ADP
inlawrev-2147	280	29	ten	ten	NUM
inlawrev-2147	280	30	years	year	NOUN
inlawrev-2147	280	31	.	.	PUNCT
inlawrev-2147	281	1	in	in	ADP
inlawrev-2147	281	2	the	the	DET
inlawrev-2147	281	3	no	no	DET
inlawrev-2147	281	4	-	-	PUNCT
inlawrev-2147	281	5	election	election	NOUN
inlawrev-2147	281	6	alternative	alternative	NOUN
inlawrev-2147	281	7	,	,	PUNCT
inlawrev-2147	281	8	ordinary	ordinary	ADJ
inlawrev-2147	281	9	income	income	NOUN
inlawrev-2147	281	10	tax	tax	NOUN
inlawrev-2147	281	11	of	of	ADP
inlawrev-2147	281	12	$	$	SYM
inlawrev-2147	281	13	1.60	1.60	NUM
inlawrev-2147	281	14	payable	payable	ADJ
inlawrev-2147	281	15	in	in	ADP
inlawrev-2147	281	16	ten	ten	NUM
inlawrev-2147	281	17	years	year	NOUN
inlawrev-2147	281	18	has	have	VERB
inlawrev-2147	281	19	a	a	DET
inlawrev-2147	281	20	present	present	ADJ
inlawrev-2147	281	21	equivalent	equivalent	ADJ
inlawrev-2147	281	22	value	value	NOUN
inlawrev-2147	281	23	of	of	ADP
inlawrev-2147	281	24	$	$	SYM
inlawrev-2147	281	25	.8928	.8928	NUM
inlawrev-2147	281	26	.	.	PUNCT
inlawrev-2147	282	1	37	37	NUM
inlawrev-2147	282	2	in	in	ADP
inlawrev-2147	282	3	the	the	DET
inlawrev-2147	282	4	election	election	NOUN
inlawrev-2147	282	5	alternative	alternative	NOUN
inlawrev-2147	282	6	,	,	PUNCT
inlawrev-2147	282	7	the	the	DET
inlawrev-2147	282	8	capital	capital	NOUN
inlawrev-2147	282	9	gains	gain	VERB
inlawrev-2147	282	10	tax	tax	NOUN
inlawrev-2147	282	11	of	of	ADP
inlawrev-2147	282	12	$	$	SYM
inlawrev-2147	282	13	.40	.40	NUM
inlawrev-2147	282	14	payable	payable	ADJ
inlawrev-2147	282	15	in	in	ADP
inlawrev-2147	282	16	ten	ten	NUM
inlawrev-2147	282	17	years	year	NOUN
inlawrev-2147	282	18	has	have	VERB
inlawrev-2147	282	19	a	a	DET
inlawrev-2147	282	20	present	present	ADJ
inlawrev-2147	282	21	equivalent	equivalent	ADJ
inlawrev-2147	282	22	value	value	NOUN
inlawrev-2147	282	23	of	of	ADP
inlawrev-2147	282	24	$	$	SYM
inlawrev-2147	282	25	.2232	.2232	NOUN
inlawrev-2147	282	26	.	.	PUNCT
inlawrev-2147	283	1	38	38	NUM
inlawrev-2147	283	2	of	of	ADP
inlawrev-2147	283	3	course	course	NOUN
inlawrev-2147	283	4	,	,	PUNCT
inlawrev-2147	283	5	the	the	DET
inlawrev-2147	283	6	present	present	ADJ
inlawrev-2147	283	7	value	value	NOUN
inlawrev-2147	283	8	of	of	ADP
inlawrev-2147	283	9	$	$	SYM
inlawrev-2147	283	10	.80	.80	NUM
inlawrev-2147	283	11	in	in	ADP
inlawrev-2147	283	12	income	income	NOUN
inlawrev-2147	283	13	tax	tax	NOUN
inlawrev-2147	283	14	payable	payable	ADJ
inlawrev-2147	283	15	now	now	ADV
inlawrev-2147	283	16	under	under	ADP
inlawrev-2147	283	17	the	the	DET
inlawrev-2147	283	18	election	election	NOUN
inlawrev-2147	283	19	is	be	AUX
inlawrev-2147	283	20	$	$	SYM
inlawrev-2147	283	21	.80	.80	NUM
inlawrev-2147	283	22	.	.	PUNCT
inlawrev-2147	284	1	thus	thus	ADV
inlawrev-2147	284	2	,	,	PUNCT
inlawrev-2147	284	3	stated	state	VERB
inlawrev-2147	284	4	in	in	ADP
inlawrev-2147	284	5	equivalent	equivalent	ADJ
inlawrev-2147	284	6	dollars	dollar	NOUN
inlawrev-2147	284	7	,	,	PUNCT
inlawrev-2147	284	8	the	the	DET
inlawrev-2147	284	9	election	election	NOUN
inlawrev-2147	284	10	will	will	AUX
inlawrev-2147	284	11	have	have	VERB
inlawrev-2147	284	12	a	a	DET
inlawrev-2147	284	13	total	total	ADJ
inlawrev-2147	284	14	effective	effective	ADJ
inlawrev-2147	284	15	tax	tax	NOUN
inlawrev-2147	284	16	cost	cost	NOUN
inlawrev-2147	284	17	of	of	ADP
inlawrev-2147	284	18	$	$	SYM
inlawrev-2147	284	19	1.0232	1.0232	NUM
inlawrev-2147	284	20	,	,	PUNCT
inlawrev-2147	284	21	including	include	VERB
inlawrev-2147	284	22	an	an	DET
inlawrev-2147	284	23	$	$	SYM
inlawrev-2147	284	24	.80	.80	NUM
inlawrev-2147	284	25	tax	tax	NOUN
inlawrev-2147	284	26	on	on	ADP
inlawrev-2147	284	27	present	present	ADJ
inlawrev-2147	284	28	ordinary	ordinary	ADJ
inlawrev-2147	284	29	income	income	NOUN
inlawrev-2147	284	30	and	and	CCONJ
inlawrev-2147	284	31	a	a	DET
inlawrev-2147	284	32	$	$	SYM
inlawrev-2147	284	33	.2232	.2232	NOUN
inlawrev-2147	284	34	tax	tax	NOUN
inlawrev-2147	284	35	on	on	ADP
inlawrev-2147	284	36	future	future	ADJ
inlawrev-2147	284	37	capital	capital	NOUN
inlawrev-2147	284	38	gains	gain	NOUN
inlawrev-2147	284	39	.	.	PUNCT
inlawrev-2147	285	1	in	in	ADP
inlawrev-2147	285	2	contrast	contrast	NOUN
inlawrev-2147	285	3	,	,	PUNCT
inlawrev-2147	285	4	the	the	DET
inlawrev-2147	285	5	no	no	DET
inlawrev-2147	285	6	-	-	PUNCT
inlawrev-2147	285	7	election	election	NOUN
inlawrev-2147	285	8	alternative	alternative	NOUN
inlawrev-2147	285	9	will	will	AUX
inlawrev-2147	285	10	have	have	VERB
inlawrev-2147	285	11	a	a	DET
inlawrev-2147	285	12	tax	tax	NOUN
inlawrev-2147	285	13	cost	cost	NOUN
inlawrev-2147	285	14	of	of	ADP
inlawrev-2147	285	15	$	$	SYM
inlawrev-2147	285	16	.8928	.8928	NOUN
inlawrev-2147	285	17	of	of	ADP
inlawrev-2147	285	18	future	future	ADJ
inlawrev-2147	285	19	ordinary	ordinary	ADJ
inlawrev-2147	285	20	income	income	NOUN
inlawrev-2147	285	21	tax	tax	NOUN
inlawrev-2147	285	22	.	.	PUNCT
inlawrev-2147	286	1	it	it	PRON
inlawrev-2147	286	2	would	would	AUX
inlawrev-2147	286	3	be	be	AUX
inlawrev-2147	286	4	less	less	ADV
inlawrev-2147	286	5	expensive	expensive	ADJ
inlawrev-2147	286	6	,	,	PUNCT
inlawrev-2147	286	7	33$12	33$12	NUM
inlawrev-2147	286	8	minus	minus	CCONJ
inlawrev-2147	286	9	$	$	SYM
inlawrev-2147	286	10	8	8	NUM
inlawrev-2147	286	11	(	(	PUNCT
inlawrev-2147	286	12	which	which	PRON
inlawrev-2147	286	13	equals	equal	VERB
inlawrev-2147	286	14	$	$	SYM
inlawrev-2147	286	15	4	4	NUM
inlawrev-2147	286	16	)	)	PUNCT
inlawrev-2147	286	17	times	time	NOUN
inlawrev-2147	286	18	40	40	NUM
inlawrev-2147	286	19	%	%	NOUN
inlawrev-2147	286	20	equals	equal	VERB
inlawrev-2147	286	21	$	$	SYM
inlawrev-2147	286	22	1.60	1.60	NUM
inlawrev-2147	286	23	.	.	PUNCT
inlawrev-2147	287	1	34for	34for	ADP
inlawrev-2147	287	2	simplicity	simplicity	NOUN
inlawrev-2147	287	3	,	,	PUNCT
inlawrev-2147	287	4	the	the	DET
inlawrev-2147	287	5	example	example	NOUN
inlawrev-2147	287	6	ignores	ignore	VERB
inlawrev-2147	287	7	expenses	expense	NOUN
inlawrev-2147	287	8	from	from	ADP
inlawrev-2147	287	9	the	the	DET
inlawrev-2147	287	10	exercise	exercise	NOUN
inlawrev-2147	287	11	of	of	ADP
inlawrev-2147	287	12	the	the	DET
inlawrev-2147	287	13	election	election	NOUN
inlawrev-2147	287	14	,	,	PUNCT
inlawrev-2147	287	15	stock	stock	NOUN
inlawrev-2147	287	16	sales	sale	NOUN
inlawrev-2147	287	17	,	,	PUNCT
inlawrev-2147	287	18	and	and	CCONJ
inlawrev-2147	287	19	other	other	ADJ
inlawrev-2147	287	20	sources	source	NOUN
inlawrev-2147	287	21	.	.	PUNCT
inlawrev-2147	288	1	35the	35the	DET
inlawrev-2147	288	2	entire	entire	ADJ
inlawrev-2147	288	3	discounting	discount	VERB
inlawrev-2147	288	4	process	process	NOUN
inlawrev-2147	288	5	is	be	AUX
inlawrev-2147	288	6	illustrated	illustrate	VERB
inlawrev-2147	288	7	in	in	ADP
inlawrev-2147	288	8	banks	bank	NOUN
inlawrev-2147	288	9	,	,	PUNCT
inlawrev-2147	288	10	a	a	DET
inlawrev-2147	288	11	selective	selective	ADJ
inlawrev-2147	288	12	inquiry	inquiry	NOUN
inlawrev-2147	288	13	into	into	ADP
inlawrev-2147	288	14	judicial	judicial	ADJ
inlawrev-2147	288	15	stock	stock	NOUN
inlawrev-2147	288	16	valuation	valuation	NOUN
inlawrev-2147	288	17	,	,	PUNCT
inlawrev-2147	288	18	6	6	NUM
inlawrev-2147	288	19	ind	ind	NOUN
inlawrev-2147	288	20	.	.	PUNCT
inlawrev-2147	289	1	l.	l.	PROPN
inlawrev-2147	289	2	rev	rev	PROPN
inlawrev-2147	289	3	.	.	PROPN
inlawrev-2147	289	4	19	19	NUM
inlawrev-2147	289	5	,	,	PUNCT
inlawrev-2147	289	6	38	38	NUM
inlawrev-2147	289	7	(	(	PUNCT
inlawrev-2147	289	8	1972	1972	NUM
inlawrev-2147	289	9	)	)	PUNCT
inlawrev-2147	289	10	.	.	PUNCT
inlawrev-2147	290	1	36v	36v	NOUN
inlawrev-2147	290	2	.	.	PUNCT
inlawrev-2147	291	1	brudney	brudney	PROPN
inlawrev-2147	291	2	&	&	CCONJ
inlawrev-2147	291	3	m.	m.	PROPN
inlawrev-2147	291	4	chirelstein	chirelstein	PROPN
inlawrev-2147	291	5	,	,	PUNCT
inlawrev-2147	291	6	corporate	corporate	ADJ
inlawrev-2147	291	7	finance	finance	NOUN
inlawrev-2147	291	8	—	—	PUNCT
inlawrev-2147	291	9	cases	case	NOUN
inlawrev-2147	291	10	and	and	CCONJ
inlawrev-2147	291	11	materials	material	NOUN
inlawrev-2147	291	12	35	35	NUM
inlawrev-2147	291	13	(	(	PUNCT
inlawrev-2147	291	14	1972	1972	NUM
inlawrev-2147	291	15	)	)	PUNCT
inlawrev-2147	291	16	.	.	PUNCT
inlawrev-2147	292	1	tables	table	NOUN
inlawrev-2147	292	2	similar	similar	ADJ
inlawrev-2147	292	3	to	to	ADP
inlawrev-2147	292	4	those	those	PRON
inlawrev-2147	292	5	in	in	ADP
inlawrev-2147	292	6	the	the	DET
inlawrev-2147	292	7	brudney	brudney	NOUN
inlawrev-2147	292	8	book	book	NOUN
inlawrev-2147	292	9	are	be	AUX
inlawrev-2147	292	10	usually	usually	ADV
inlawrev-2147	292	11	available	available	ADJ
inlawrev-2147	292	12	at	at	ADP
inlawrev-2147	292	13	local	local	ADJ
inlawrev-2147	292	14	banks	bank	NOUN
inlawrev-2147	292	15	.	.	PUNCT
inlawrev-2147	293	1	37.558	37.558	NUM
inlawrev-2147	293	2	times	time	NOUN
inlawrev-2147	293	3	$	$	SYM
inlawrev-2147	293	4	1.60	1.60	NUM
inlawrev-2147	293	5	equals	equal	VERB
inlawrev-2147	293	6	$	$	SYM
inlawrev-2147	293	7	.8928	.8928	NOUN
inlawrev-2147	293	8	.	.	PUNCT
inlawrev-2147	294	1	38.558	38.558	NUM
inlawrev-2147	294	2	times	time	NOUN
inlawrev-2147	294	3	$	$	SYM
inlawrev-2147	294	4	.40	.40	NUM
inlawrev-2147	294	5	equals	equal	VERB
inlawrev-2147	294	6	$	$	SYM
inlawrev-2147	294	7	.2232	.2232	NOUN
inlawrev-2147	294	8	.	.	PUNCT
inlawrev-2147	295	1	664	664	NUM
inlawrev-2147	295	2	indiana	indiana	PROPN
inlawrev-2147	295	3	law	law	PROPN
inlawrev-2147	295	4	review	review	NOUN
inlawrev-2147	295	5	[	[	X
inlawrev-2147	295	6	vol	vol	NOUN
inlawrev-2147	295	7	.	.	PUNCT
inlawrev-2147	295	8	8:654	8:654	NUM
inlawrev-2147	295	9	therefore	therefore	ADV
inlawrev-2147	295	10	,	,	PUNCT
inlawrev-2147	295	11	not	not	PART
inlawrev-2147	295	12	to	to	PART
inlawrev-2147	295	13	make	make	VERB
inlawrev-2147	295	14	the	the	DET
inlawrev-2147	295	15	election	election	NOUN
inlawrev-2147	295	16	.	.	PUNCT
inlawrev-2147	296	1	significantly	significantly	ADV
inlawrev-2147	296	2	,	,	PUNCT
inlawrev-2147	296	3	this	this	DET
inlawrev-2147	296	4	conclusion	conclusion	NOUN
inlawrev-2147	296	5	is	be	AUX
inlawrev-2147	296	6	precisely	precisely	ADV
inlawrev-2147	296	7	opposite	opposite	ADJ
inlawrev-2147	296	8	from	from	ADP
inlawrev-2147	296	9	that	that	PRON
inlawrev-2147	296	10	suggested	suggest	VERB
inlawrev-2147	296	11	when	when	SCONJ
inlawrev-2147	296	12	not	not	PART
inlawrev-2147	296	13	using	use	VERB
inlawrev-2147	296	14	a	a	DET
inlawrev-2147	296	15	discounting	discount	VERB
inlawrev-2147	296	16	process	process	NOUN
inlawrev-2147	296	17	.	.	PUNCT
inlawrev-2147	297	1	it	it	PRON
inlawrev-2147	297	2	is	be	AUX
inlawrev-2147	297	3	true	true	ADJ
inlawrev-2147	297	4	that	that	SCONJ
inlawrev-2147	297	5	monetary	monetary	ADJ
inlawrev-2147	297	6	differences	difference	NOUN
inlawrev-2147	297	7	may	may	AUX
inlawrev-2147	297	8	seem	seem	VERB
inlawrev-2147	297	9	small39	small39	NOUN
inlawrev-2147	297	10	and	and	CCONJ
inlawrev-2147	297	11	that	that	SCONJ
inlawrev-2147	297	12	assumptions	assumption	NOUN
inlawrev-2147	297	13	and	and	CCONJ
inlawrev-2147	297	14	estimates	estimate	NOUN
inlawrev-2147	297	15	are	be	AUX
inlawrev-2147	297	16	difficult	difficult	ADJ
inlawrev-2147	297	17	to	to	PART
inlawrev-2147	297	18	formulate	formulate	VERB
inlawrev-2147	297	19	and	and	CCONJ
inlawrev-2147	297	20	may	may	AUX
inlawrev-2147	297	21	not	not	PART
inlawrev-2147	297	22	hold	hold	VERB
inlawrev-2147	297	23	true	true	ADJ
inlawrev-2147	297	24	.	.	PUNCT
inlawrev-2147	298	1	40	40	NUM
inlawrev-2147	298	2	nevertheless	nevertheless	ADV
inlawrev-2147	298	3	,	,	PUNCT
inlawrev-2147	298	4	an	an	DET
inlawrev-2147	298	5	informed	informed	ADJ
inlawrev-2147	298	6	planner	planner	NOUN
inlawrev-2147	298	7	should	should	AUX
inlawrev-2147	298	8	attempt	attempt	VERB
inlawrev-2147	298	9	to	to	PART
inlawrev-2147	298	10	quantify	quantify	VERB
inlawrev-2147	298	11	the	the	DET
inlawrev-2147	298	12	elements	element	NOUN
inlawrev-2147	298	13	of	of	ADP
inlawrev-2147	298	14	his	his	PRON
inlawrev-2147	298	15	decision	decision	NOUN
inlawrev-2147	298	16	in	in	ADP
inlawrev-2147	298	17	a	a	DET
inlawrev-2147	298	18	similar	similar	ADJ
inlawrev-2147	298	19	fashion	fashion	NOUN
inlawrev-2147	298	20	.	.	PUNCT
inlawrev-2147	299	1	otherwise	otherwise	ADV
inlawrev-2147	299	2	,	,	PUNCT
inlawrev-2147	299	3	the	the	DET
inlawrev-2147	299	4	process	process	NOUN
inlawrev-2147	299	5	of	of	ADP
inlawrev-2147	299	6	making	make	VERB
inlawrev-2147	299	7	a	a	DET
inlawrev-2147	299	8	choice	choice	NOUN
inlawrev-2147	299	9	in	in	ADP
inlawrev-2147	299	10	a	a	DET
inlawrev-2147	299	11	section	section	NOUN
inlawrev-2147	299	12	83	83	NUM
inlawrev-2147	299	13	circumstance	circumstance	NOUN
inlawrev-2147	299	14	would	would	AUX
inlawrev-2147	299	15	disintegrate	disintegrate	VERB
inlawrev-2147	299	16	into	into	ADP
inlawrev-2147	299	17	nothing	nothing	PRON
inlawrev-2147	299	18	more	more	ADJ
inlawrev-2147	299	19	than	than	ADP
inlawrev-2147	299	20	a	a	DET
inlawrev-2147	299	21	random	random	ADJ
inlawrev-2147	299	22	selection.41	selection.41	NOUN
inlawrev-2147	299	23	v.	v.	ADP
inlawrev-2147	299	24	perpetual	perpetual	ADJ
inlawrev-2147	299	25	restrictions	restriction	NOUN
inlawrev-2147	299	26	a	a	DET
inlawrev-2147	299	27	common	common	ADJ
inlawrev-2147	299	28	purpose	purpose	NOUN
inlawrev-2147	299	29	for	for	ADP
inlawrev-2147	299	30	selling	sell	VERB
inlawrev-2147	299	31	restricted	restrict	VERB
inlawrev-2147	299	32	stock	stock	NOUN
inlawrev-2147	299	33	under	under	ADP
inlawrev-2147	299	34	a	a	DET
inlawrev-2147	299	35	nonstatutory	nonstatutory	ADJ
inlawrev-2147	299	36	option	option	NOUN
inlawrev-2147	299	37	is	be	AUX
inlawrev-2147	299	38	to	to	PART
inlawrev-2147	299	39	give	give	VERB
inlawrev-2147	299	40	an	an	DET
inlawrev-2147	299	41	employee	employee	NOUN
inlawrev-2147	299	42	an	an	DET
inlawrev-2147	299	43	equity	equity	NOUN
inlawrev-2147	299	44	interest	interest	NOUN
inlawrev-2147	299	45	at	at	ADP
inlawrev-2147	299	46	a	a	DET
inlawrev-2147	299	47	bargain	bargain	NOUN
inlawrev-2147	299	48	price	price	NOUN
inlawrev-2147	299	49	that	that	PRON
inlawrev-2147	299	50	will	will	AUX
inlawrev-2147	299	51	induce	induce	VERB
inlawrev-2147	299	52	him	he	PRON
inlawrev-2147	299	53	to	to	PART
inlawrev-2147	299	54	remain	remain	VERB
inlawrev-2147	299	55	in	in	ADP
inlawrev-2147	299	56	the	the	DET
inlawrev-2147	299	57	company	company	NOUN
inlawrev-2147	299	58	's	's	PART
inlawrev-2147	299	59	service	service	NOUN
inlawrev-2147	299	60	.	.	PUNCT
inlawrev-2147	300	1	of	of	ADP
inlawrev-2147	300	2	course	course	NOUN
inlawrev-2147	300	3	,	,	PUNCT
inlawrev-2147	300	4	the	the	DET
inlawrev-2147	300	5	firm	firm	NOUN
inlawrev-2147	300	6	frequently	frequently	ADV
inlawrev-2147	300	7	will	will	AUX
inlawrev-2147	300	8	wish	wish	VERB
inlawrev-2147	300	9	to	to	PART
inlawrev-2147	300	10	regain	regain	VERB
inlawrev-2147	300	11	the	the	DET
inlawrev-2147	300	12	shares	share	NOUN
inlawrev-2147	300	13	if	if	SCONJ
inlawrev-2147	300	14	the	the	DET
inlawrev-2147	300	15	employee	employee	NOUN
inlawrev-2147	300	16	should	should	AUX
inlawrev-2147	300	17	decide	decide	VERB
inlawrev-2147	300	18	to	to	PART
inlawrev-2147	300	19	terminate	terminate	VERB
inlawrev-2147	300	20	the	the	DET
inlawrev-2147	300	21	employment	employment	NOUN
inlawrev-2147	300	22	relationship	relationship	NOUN
inlawrev-2147	300	23	.	.	PUNCT
inlawrev-2147	301	1	under	under	ADP
inlawrev-2147	301	2	the	the	DET
inlawrev-2147	301	3	elusive	elusive	ADJ
inlawrev-2147	301	4	section	section	NOUN
inlawrev-2147	301	5	83	83	NUM
inlawrev-2147	301	6	rules	rule	NOUN
inlawrev-2147	301	7	,	,	PUNCT
inlawrev-2147	301	8	it	it	PRON
inlawrev-2147	301	9	has	have	AUX
inlawrev-2147	301	10	already	already	ADV
inlawrev-2147	301	11	been	be	AUX
inlawrev-2147	301	12	shown	show	VERB
inlawrev-2147	301	13	that	that	SCONJ
inlawrev-2147	301	14	stock	stock	NOUN
inlawrev-2147	301	15	must	must	AUX
inlawrev-2147	301	16	meet	meet	VERB
inlawrev-2147	301	17	the	the	DET
inlawrev-2147	301	18	technical	technical	ADJ
inlawrev-2147	301	19	requirements	requirement	NOUN
inlawrev-2147	301	20	for	for	ADP
inlawrev-2147	301	21	a	a	DET
inlawrev-2147	301	22	transfer	transfer	NOUN
inlawrev-2147	301	23	to	to	ADP
inlawrev-2147	301	24	the	the	DET
inlawrev-2147	301	25	recipient	recipient	NOUN
inlawrev-2147	301	26	and	and	CCONJ
inlawrev-2147	301	27	must	must	AUX
inlawrev-2147	301	28	include	include	VERB
inlawrev-2147	301	29	a	a	DET
inlawrev-2147	301	30	substantial	substantial	ADJ
inlawrev-2147	301	31	risk	risk	NOUN
inlawrev-2147	301	32	of	of	ADP
inlawrev-2147	301	33	forfeiture	forfeiture	NOUN
inlawrev-2147	301	34	.	.	PUNCT
inlawrev-2147	302	1	if	if	SCONJ
inlawrev-2147	302	2	the	the	DET
inlawrev-2147	302	3	company	company	NOUN
inlawrev-2147	302	4	carefully	carefully	ADV
inlawrev-2147	302	5	attempts	attempt	VERB
inlawrev-2147	302	6	to	to	PART
inlawrev-2147	302	7	meet	meet	VERB
inlawrev-2147	302	8	these	these	DET
inlawrev-2147	302	9	requirements	requirement	NOUN
inlawrev-2147	302	10	,	,	PUNCT
inlawrev-2147	302	11	but	but	CCONJ
inlawrev-2147	302	12	then	then	ADV
inlawrev-2147	302	13	seeks	seek	VERB
inlawrev-2147	302	14	to	to	PART
inlawrev-2147	302	15	impose	impose	VERB
inlawrev-2147	302	16	an	an	DET
inlawrev-2147	302	17	obligation	obligation	NOUN
inlawrev-2147	302	18	upon	upon	SCONJ
inlawrev-2147	302	19	the	the	DET
inlawrev-2147	302	20	employee	employee	NOUN
inlawrev-2147	302	21	to	to	PART
inlawrev-2147	302	22	resell	resell	VERB
inlawrev-2147	302	23	the	the	DET
inlawrev-2147	302	24	shares	share	NOUN
inlawrev-2147	302	25	to	to	ADP
inlawrev-2147	302	26	the	the	DET
inlawrev-2147	302	27	company	company	NOUN
inlawrev-2147	302	28	upon	upon	SCONJ
inlawrev-2147	302	29	termination	termination	NOUN
inlawrev-2147	302	30	of	of	ADP
inlawrev-2147	302	31	employment	employment	NOUN
inlawrev-2147	302	32	,	,	PUNCT
inlawrev-2147	302	33	questions	question	NOUN
inlawrev-2147	302	34	arise	arise	VERB
inlawrev-2147	302	35	as	as	ADP
inlawrev-2147	302	36	to	to	ADP
inlawrev-2147	302	37	when	when	SCONJ
inlawrev-2147	302	38	,	,	PUNCT
inlawrev-2147	302	39	if	if	SCONJ
inlawrev-2147	302	40	ever	ever	ADV
inlawrev-2147	302	41	,	,	PUNCT
inlawrev-2147	302	42	the	the	DET
inlawrev-2147	302	43	restriction	restriction	NOUN
inlawrev-2147	302	44	will	will	AUX
inlawrev-2147	302	45	cease	cease	VERB
inlawrev-2147	302	46	,	,	PUNCT
inlawrev-2147	302	47	and	and	CCONJ
inlawrev-2147	302	48	what	what	PRON
inlawrev-2147	302	49	,	,	PUNCT
inlawrev-2147	302	50	if	if	SCONJ
inlawrev-2147	302	51	any	any	PRON
inlawrev-2147	302	52	,	,	PUNCT
inlawrev-2147	302	53	will	will	AUX
inlawrev-2147	302	54	be	be	AUX
inlawrev-2147	302	55	the	the	DET
inlawrev-2147	302	56	effect	effect	NOUN
inlawrev-2147	302	57	under	under	ADP
inlawrev-2147	302	58	section	section	NOUN
inlawrev-2147	302	59	83	83	NUM
inlawrev-2147	302	60	.	.	PUNCT
inlawrev-2147	303	1	for	for	ADP
inlawrev-2147	303	2	example	example	NOUN
inlawrev-2147	303	3	,	,	PUNCT
inlawrev-2147	303	4	suppose	suppose	VERB
inlawrev-2147	303	5	the	the	DET
inlawrev-2147	303	6	employee	employee	NOUN
inlawrev-2147	303	7	must	must	AUX
inlawrev-2147	303	8	forfeit	forfeit	VERB
inlawrev-2147	303	9	his	his	PRON
inlawrev-2147	303	10	stock	stock	NOUN
inlawrev-2147	303	11	by	by	ADP
inlawrev-2147	303	12	selling	sell	VERB
inlawrev-2147	303	13	it	it	PRON
inlawrev-2147	303	14	to	to	ADP
inlawrev-2147	303	15	the	the	DET
inlawrev-2147	303	16	company	company	NOUN
inlawrev-2147	303	17	if	if	SCONJ
inlawrev-2147	303	18	he	he	PRON
inlawrev-2147	303	19	leaves	leave	VERB
inlawrev-2147	303	20	its	its	PRON
inlawrev-2147	303	21	employment	employment	NOUN
inlawrev-2147	303	22	within	within	ADP
inlawrev-2147	303	23	five	five	NUM
inlawrev-2147	303	24	years	year	NOUN
inlawrev-2147	303	25	.	.	PUNCT
inlawrev-2147	304	1	this	this	DET
inlawrev-2147	304	2	limitation	limitation	NOUN
inlawrev-2147	304	3	would	would	AUX
inlawrev-2147	304	4	seemingly	seemingly	ADV
inlawrev-2147	304	5	end	end	VERB
inlawrev-2147	304	6	at	at	ADP
inlawrev-2147	304	7	a	a	DET
inlawrev-2147	304	8	stated	state	VERB
inlawrev-2147	304	9	time	time	NOUN
inlawrev-2147	304	10	so	so	SCONJ
inlawrev-2147	304	11	that	that	SCONJ
inlawrev-2147	304	12	employment	employment	NOUN
inlawrev-2147	304	13	thereafter	thereafter	ADV
inlawrev-2147	304	14	would	would	AUX
inlawrev-2147	304	15	result	result	VERB
inlawrev-2147	304	16	in	in	ADP
inlawrev-2147	304	17	ownership	ownership	NOUN
inlawrev-2147	304	18	without	without	ADP
inlawrev-2147	304	19	restriction	restriction	NOUN
inlawrev-2147	304	20	.	.	PUNCT
inlawrev-2147	305	1	if	if	SCONJ
inlawrev-2147	305	2	so	so	ADV
inlawrev-2147	305	3	,	,	PUNCT
inlawrev-2147	305	4	the	the	DET
inlawrev-2147	305	5	taxable	taxable	ADJ
inlawrev-2147	305	6	event	event	NOUN
inlawrev-2147	305	7	would	would	AUX
inlawrev-2147	305	8	occur	occur	VERB
inlawrev-2147	305	9	during	during	ADP
inlawrev-2147	305	10	the	the	DET
inlawrev-2147	305	11	fifth	fifth	ADJ
inlawrev-2147	305	12	3	3	NUM
inlawrev-2147	305	13	'	'	NOUN
inlawrev-2147	305	14	altering	alter	VERB
inlawrev-2147	305	15	the	the	DET
inlawrev-2147	305	16	discount	discount	NOUN
inlawrev-2147	305	17	rate	rate	NOUN
inlawrev-2147	305	18	,	,	PUNCT
inlawrev-2147	305	19	however	however	ADV
inlawrev-2147	305	20	,	,	PUNCT
inlawrev-2147	305	21	can	can	AUX
inlawrev-2147	305	22	affect	affect	VERB
inlawrev-2147	305	23	the	the	DET
inlawrev-2147	305	24	result	result	NOUN
inlawrev-2147	305	25	so	so	SCONJ
inlawrev-2147	305	26	that	that	SCONJ
inlawrev-2147	305	27	the	the	DET
inlawrev-2147	305	28	decision	decision	NOUN
inlawrev-2147	305	29	is	be	AUX
inlawrev-2147	305	30	greatly	greatly	ADV
inlawrev-2147	305	31	dependent	dependent	ADJ
inlawrev-2147	305	32	upon	upon	SCONJ
inlawrev-2147	305	33	what	what	PRON
inlawrev-2147	305	34	alternatives	alternative	NOUN
inlawrev-2147	305	35	the	the	DET
inlawrev-2147	305	36	taxpayer	taxpayer	NOUN
inlawrev-2147	305	37	has	have	AUX
inlawrev-2147	305	38	available	available	ADJ
inlawrev-2147	305	39	for	for	ADP
inlawrev-2147	305	40	his	his	PRON
inlawrev-2147	305	41	money	money	NOUN
inlawrev-2147	305	42	.	.	PUNCT
inlawrev-2147	306	1	with	with	ADP
inlawrev-2147	306	2	an	an	DET
inlawrev-2147	306	3	expectation	expectation	NOUN
inlawrev-2147	306	4	of	of	ADP
inlawrev-2147	306	5	very	very	ADV
inlawrev-2147	306	6	large	large	ADJ
inlawrev-2147	306	7	capital	capital	NOUN
inlawrev-2147	306	8	appreciation	appreciation	NOUN
inlawrev-2147	306	9	in	in	ADP
inlawrev-2147	306	10	the	the	DET
inlawrev-2147	306	11	stock	stock	NOUN
inlawrev-2147	306	12	,	,	PUNCT
inlawrev-2147	306	13	it	it	PRON
inlawrev-2147	306	14	is	be	AUX
inlawrev-2147	306	15	apparent	apparent	ADJ
inlawrev-2147	306	16	that	that	SCONJ
inlawrev-2147	306	17	the	the	DET
inlawrev-2147	306	18	decision	decision	NOUN
inlawrev-2147	306	19	-	-	PUNCT
inlawrev-2147	306	20	making	make	VERB
inlawrev-2147	306	21	process	process	NOUN
inlawrev-2147	306	22	would	would	AUX
inlawrev-2147	306	23	favor	favor	VERB
inlawrev-2147	306	24	the	the	DET
inlawrev-2147	306	25	election	election	NOUN
inlawrev-2147	306	26	.	.	PUNCT
inlawrev-2147	307	1	40a	40a	NOUN
inlawrev-2147	307	2	partial	partial	ADJ
inlawrev-2147	307	3	solution	solution	NOUN
inlawrev-2147	307	4	would	would	AUX
inlawrev-2147	307	5	be	be	AUX
inlawrev-2147	307	6	to	to	PART
inlawrev-2147	307	7	assign	assign	VERB
inlawrev-2147	307	8	probabilities	probability	NOUN
inlawrev-2147	307	9	to	to	ADP
inlawrev-2147	307	10	the	the	DET
inlawrev-2147	307	11	estimates	estimate	NOUN
inlawrev-2147	307	12	.	.	PUNCT
inlawrev-2147	308	1	v.	v.	ADP
inlawrev-2147	308	2	brudney	brudney	PROPN
inlawrev-2147	308	3	&	&	CCONJ
inlawrev-2147	308	4	m.	m.	PROPN
inlawrev-2147	308	5	chirelstein	chirelstein	PROPN
inlawrev-2147	308	6	,	,	PUNCT
inlawrev-2147	308	7	supra	supra	PROPN
inlawrev-2147	308	8	note	note	PROPN
inlawrev-2147	308	9	36	36	NUM
inlawrev-2147	308	10	,	,	PUNCT
inlawrev-2147	308	11	at	at	ADP
inlawrev-2147	308	12	55	55	NUM
inlawrev-2147	308	13	.	.	PUNCT
inlawrev-2147	309	1	41	41	NUM
inlawrev-2147	309	2	these	these	DET
inlawrev-2147	309	3	decision	decision	NOUN
inlawrev-2147	309	4	-	-	PUNCT
inlawrev-2147	309	5	making	make	VERB
inlawrev-2147	309	6	criteria	criterion	NOUN
inlawrev-2147	309	7	could	could	AUX
inlawrev-2147	309	8	be	be	AUX
inlawrev-2147	309	9	explored	explore	VERB
inlawrev-2147	309	10	endlessly	endlessly	ADV
inlawrev-2147	309	11	.	.	PUNCT
inlawrev-2147	310	1	for	for	ADP
inlawrev-2147	310	2	example	example	NOUN
inlawrev-2147	310	3	,	,	PUNCT
inlawrev-2147	310	4	only	only	ADV
inlawrev-2147	310	5	the	the	DET
inlawrev-2147	310	6	difference	difference	NOUN
inlawrev-2147	310	7	between	between	ADP
inlawrev-2147	310	8	the	the	DET
inlawrev-2147	310	9	future	future	ADJ
inlawrev-2147	310	10	tax	tax	NOUN
inlawrev-2147	310	11	under	under	ADP
inlawrev-2147	310	12	each	each	DET
inlawrev-2147	310	13	alternative	alternative	NOUN
inlawrev-2147	310	14	need	need	NOUN
inlawrev-2147	310	15	be	be	AUX
inlawrev-2147	310	16	discounted	discount	VERB
inlawrev-2147	310	17	.	.	PUNCT
inlawrev-2147	311	1	in	in	ADP
inlawrev-2147	311	2	the	the	DET
inlawrev-2147	311	3	above	above	ADJ
inlawrev-2147	311	4	example	example	NOUN
inlawrev-2147	311	5	,	,	PUNCT
inlawrev-2147	311	6	at	at	ADV
inlawrev-2147	311	7	least	least	ADJ
inlawrev-2147	311	8	$	$	SYM
inlawrev-2147	311	9	.40	.40	NUM
inlawrev-2147	311	10	would	would	AUX
inlawrev-2147	311	11	be	be	AUX
inlawrev-2147	311	12	due	due	ADJ
inlawrev-2147	311	13	in	in	ADP
inlawrev-2147	311	14	the	the	DET
inlawrev-2147	311	15	tenth	tenth	ADJ
inlawrev-2147	311	16	year	year	NOUN
inlawrev-2147	311	17	under	under	ADP
inlawrev-2147	311	18	either	either	CCONJ
inlawrev-2147	311	19	alternative	alternative	NOUN
inlawrev-2147	311	20	.	.	PUNCT
inlawrev-2147	312	1	since	since	SCONJ
inlawrev-2147	312	2	this	this	DET
inlawrev-2147	312	3	element	element	NOUN
inlawrev-2147	312	4	is	be	AUX
inlawrev-2147	312	5	common	common	ADJ
inlawrev-2147	312	6	to	to	ADP
inlawrev-2147	312	7	both	both	DET
inlawrev-2147	312	8	choices	choice	NOUN
inlawrev-2147	312	9	,	,	PUNCT
inlawrev-2147	312	10	it	it	PRON
inlawrev-2147	312	11	loses	lose	VERB
inlawrev-2147	312	12	its	its	PRON
inlawrev-2147	312	13	relevance	relevance	NOUN
inlawrev-2147	312	14	in	in	ADP
inlawrev-2147	312	15	the	the	DET
inlawrev-2147	312	16	decision	decision	NOUN
inlawrev-2147	312	17	process	process	NOUN
inlawrev-2147	312	18	and	and	CCONJ
inlawrev-2147	312	19	could	could	AUX
inlawrev-2147	312	20	be	be	AUX
inlawrev-2147	312	21	subtracted	subtract	VERB
inlawrev-2147	312	22	from	from	ADP
inlawrev-2147	312	23	each	each	DET
inlawrev-2147	312	24	alternative	alternative	NOUN
inlawrev-2147	312	25	.	.	PUNCT
inlawrev-2147	313	1	furthermore	furthermore	ADV
inlawrev-2147	313	2	,	,	PUNCT
inlawrev-2147	313	3	suppose	suppose	VERB
inlawrev-2147	313	4	a	a	DET
inlawrev-2147	313	5	taxpayer	taxpayer	NOUN
inlawrev-2147	313	6	does	do	AUX
inlawrev-2147	313	7	not	not	PART
inlawrev-2147	313	8	intend	intend	VERB
inlawrev-2147	313	9	to	to	PART
inlawrev-2147	313	10	sell	sell	VERB
inlawrev-2147	313	11	upon	upon	SCONJ
inlawrev-2147	313	12	lapse	lapse	NOUN
inlawrev-2147	313	13	of	of	ADP
inlawrev-2147	313	14	the	the	DET
inlawrev-2147	313	15	restriction	restriction	NOUN
inlawrev-2147	313	16	but	but	CCONJ
inlawrev-2147	313	17	instead	instead	ADV
inlawrev-2147	313	18	plans	plan	VERB
inlawrev-2147	313	19	to	to	PART
inlawrev-2147	313	20	hold	hold	VERB
inlawrev-2147	313	21	the	the	DET
inlawrev-2147	313	22	stock	stock	NOUN
inlawrev-2147	313	23	until	until	ADP
inlawrev-2147	313	24	his	his	PRON
inlawrev-2147	313	25	death	death	NOUN
inlawrev-2147	313	26	.	.	PUNCT
inlawrev-2147	314	1	under	under	ADP
inlawrev-2147	314	2	present	present	ADJ
inlawrev-2147	314	3	law	law	NOUN
inlawrev-2147	314	4	,	,	PUNCT
inlawrev-2147	314	5	an	an	DET
inlawrev-2147	314	6	estate	estate	NOUN
inlawrev-2147	314	7	tax	tax	NOUN
inlawrev-2147	314	8	,	,	PUNCT
inlawrev-2147	314	9	measured	measure	VERB
inlawrev-2147	314	10	upon	upon	SCONJ
inlawrev-2147	314	11	the	the	DET
inlawrev-2147	314	12	fair	fair	ADJ
inlawrev-2147	314	13	market	market	NOUN
inlawrev-2147	314	14	value	value	NOUN
inlawrev-2147	314	15	at	at	ADP
inlawrev-2147	314	16	death	death	NOUN
inlawrev-2147	314	17	or	or	CCONJ
inlawrev-2147	314	18	six	six	NUM
inlawrev-2147	314	19	months	month	NOUN
inlawrev-2147	314	20	thereafter	thereafter	ADV
inlawrev-2147	314	21	would	would	AUX
inlawrev-2147	314	22	be	be	AUX
inlawrev-2147	314	23	due	due	ADJ
inlawrev-2147	314	24	.	.	PUNCT
inlawrev-2147	315	1	int	int	NOUN
inlawrev-2147	315	2	.	.	PUNCT
inlawrev-2147	316	1	rev	rev	PROPN
inlawrev-2147	316	2	.	.	PROPN
inlawrev-2147	316	3	code	code	PROPN
inlawrev-2147	316	4	of	of	ADP
inlawrev-2147	316	5	1954	1954	NUM
inlawrev-2147	316	6	,	,	PUNCT
inlawrev-2147	316	7	§	§	PROPN
inlawrev-2147	316	8	§	§	PROPN
inlawrev-2147	316	9	2031	2031	NUM
inlawrev-2147	316	10	,	,	PUNCT
inlawrev-2147	316	11	2032	2032	NUM
inlawrev-2147	316	12	.	.	PUNCT
inlawrev-2147	317	1	this	this	PRON
inlawrev-2147	317	2	would	would	AUX
inlawrev-2147	317	3	constitute	constitute	VERB
inlawrev-2147	317	4	an	an	DET
inlawrev-2147	317	5	additional	additional	ADJ
inlawrev-2147	317	6	tax	tax	NOUN
inlawrev-2147	317	7	,	,	PUNCT
inlawrev-2147	317	8	but	but	CCONJ
inlawrev-2147	317	9	since	since	SCONJ
inlawrev-2147	317	10	it	it	PRON
inlawrev-2147	317	11	would	would	AUX
inlawrev-2147	317	12	be	be	AUX
inlawrev-2147	317	13	common	common	ADJ
inlawrev-2147	317	14	to	to	ADP
inlawrev-2147	317	15	both	both	DET
inlawrev-2147	317	16	alternatives	alternative	NOUN
inlawrev-2147	317	17	it	it	PRON
inlawrev-2147	317	18	also	also	ADV
inlawrev-2147	317	19	could	could	AUX
inlawrev-2147	317	20	be	be	AUX
inlawrev-2147	317	21	dismissed	dismiss	VERB
inlawrev-2147	317	22	as	as	ADP
inlawrev-2147	317	23	irrelevant	irrelevant	ADJ
inlawrev-2147	317	24	to	to	ADP
inlawrev-2147	317	25	the	the	DET
inlawrev-2147	317	26	1975	1975	NUM
inlawrev-2147	317	27	]	]	PUNCT
inlawrev-2147	317	28	restricted	restrict	VERB
inlawrev-2147	317	29	stock	stock	NOUN
inlawrev-2147	317	30	665	665	NUM
inlawrev-2147	317	31	year	year	NOUN
inlawrev-2147	317	32	.	.	PUNCT
inlawrev-2147	318	1	42	42	NUM
inlawrev-2147	319	1	if	if	SCONJ
inlawrev-2147	319	2	,	,	PUNCT
inlawrev-2147	319	3	however	however	ADV
inlawrev-2147	319	4	,	,	PUNCT
inlawrev-2147	319	5	the	the	DET
inlawrev-2147	319	6	employee	employee	NOUN
inlawrev-2147	319	7	can	can	AUX
inlawrev-2147	319	8	never	never	ADV
inlawrev-2147	319	9	become	become	VERB
inlawrev-2147	319	10	the	the	DET
inlawrev-2147	319	11	owner	owner	NOUN
inlawrev-2147	319	12	of	of	ADP
inlawrev-2147	319	13	the	the	DET
inlawrev-2147	319	14	stock	stock	NOUN
inlawrev-2147	319	15	or	or	CCONJ
inlawrev-2147	319	16	transfer	transfer	VERB
inlawrev-2147	319	17	it	it	PRON
inlawrev-2147	319	18	free	free	ADJ
inlawrev-2147	319	19	of	of	ADP
inlawrev-2147	319	20	limitations	limitation	NOUN
inlawrev-2147	319	21	,	,	PUNCT
inlawrev-2147	319	22	then	then	ADV
inlawrev-2147	319	23	,	,	PUNCT
inlawrev-2147	319	24	as	as	ADP
inlawrev-2147	319	25	to	to	ADP
inlawrev-2147	319	26	him	he	PRON
inlawrev-2147	319	27	,	,	PUNCT
inlawrev-2147	319	28	the	the	DET
inlawrev-2147	319	29	forfeiture	forfeiture	NOUN
inlawrev-2147	319	30	restriction	restriction	NOUN
inlawrev-2147	319	31	would	would	AUX
inlawrev-2147	319	32	in	in	ADP
inlawrev-2147	319	33	effect	effect	NOUN
inlawrev-2147	319	34	be	be	AUX
inlawrev-2147	319	35	perpetual	perpetual	ADJ
inlawrev-2147	319	36	.	.	PUNCT
inlawrev-2147	320	1	section	section	NOUN
inlawrev-2147	320	2	83	83	NUM
inlawrev-2147	320	3	clearly	clearly	ADV
inlawrev-2147	320	4	allows	allow	VERB
inlawrev-2147	320	5	for	for	ADP
inlawrev-2147	320	6	the	the	DET
inlawrev-2147	320	7	existence	existence	NOUN
inlawrev-2147	320	8	of	of	ADP
inlawrev-2147	320	9	a	a	DET
inlawrev-2147	320	10	no	no	DET
inlawrev-2147	320	11	-	-	PUNCT
inlawrev-2147	320	12	lapse	lapse	NOUN
inlawrev-2147	320	13	feature	feature	NOUN
inlawrev-2147	320	14	by	by	ADP
inlawrev-2147	320	15	requiring	require	VERB
inlawrev-2147	320	16	its	its	PRON
inlawrev-2147	320	17	consideration	consideration	NOUN
inlawrev-2147	320	18	in	in	ADP
inlawrev-2147	320	19	determining	determine	VERB
inlawrev-2147	320	20	the	the	DET
inlawrev-2147	320	21	fair	fair	ADJ
inlawrev-2147	320	22	market	market	NOUN
inlawrev-2147	320	23	value	value	NOUN
inlawrev-2147	320	24	of	of	ADP
inlawrev-2147	320	25	the	the	DET
inlawrev-2147	320	26	stock	stock	NOUN
inlawrev-2147	320	27	to	to	PART
inlawrev-2147	320	28	which	which	PRON
inlawrev-2147	320	29	it	it	PRON
inlawrev-2147	320	30	applies.43	applies.43	ADP
inlawrev-2147	320	31	this	this	PRON
inlawrev-2147	320	32	suggests	suggest	VERB
inlawrev-2147	320	33	that	that	SCONJ
inlawrev-2147	320	34	attaching	attach	VERB
inlawrev-2147	320	35	such	such	DET
inlawrev-2147	320	36	a	a	DET
inlawrev-2147	320	37	never	never	ADV
inlawrev-2147	320	38	-	-	PUNCT
inlawrev-2147	320	39	ending	end	VERB
inlawrev-2147	320	40	restriction	restriction	NOUN
inlawrev-2147	320	41	would	would	AUX
inlawrev-2147	320	42	not	not	PART
inlawrev-2147	320	43	cause	cause	VERB
inlawrev-2147	320	44	the	the	DET
inlawrev-2147	320	45	issuance	issuance	NOUN
inlawrev-2147	320	46	of	of	ADP
inlawrev-2147	320	47	the	the	DET
inlawrev-2147	320	48	stock	stock	NOUN
inlawrev-2147	320	49	to	to	PART
inlawrev-2147	320	50	fail	fail	VERB
inlawrev-2147	320	51	as	as	ADP
inlawrev-2147	320	52	a	a	DET
inlawrev-2147	320	53	"	"	PUNCT
inlawrev-2147	320	54	transfer	transfer	NOUN
inlawrev-2147	320	55	"	"	PUNCT
inlawrev-2147	320	56	under	under	ADP
inlawrev-2147	320	57	section	section	NOUN
inlawrev-2147	320	58	83	83	NUM
inlawrev-2147	320	59	.	.	PUNCT
inlawrev-2147	321	1	furthermore	furthermore	ADV
inlawrev-2147	321	2	,	,	PUNCT
inlawrev-2147	321	3	the	the	DET
inlawrev-2147	321	4	definition	definition	NOUN
inlawrev-2147	321	5	of	of	ADP
inlawrev-2147	321	6	a	a	DET
inlawrev-2147	321	7	no	no	DET
inlawrev-2147	321	8	-	-	PUNCT
inlawrev-2147	321	9	lapse	lapse	NOUN
inlawrev-2147	321	10	restriction	restriction	NOUN
inlawrev-2147	321	11	has	have	AUX
inlawrev-2147	321	12	been	be	AUX
inlawrev-2147	321	13	narrowed	narrow	VERB
inlawrev-2147	321	14	to	to	PART
inlawrev-2147	321	15	include	include	VERB
inlawrev-2147	321	16	the	the	DET
inlawrev-2147	321	17	type	type	NOUN
inlawrev-2147	321	18	of	of	ADP
inlawrev-2147	321	19	situation	situation	NOUN
inlawrev-2147	321	20	already	already	ADV
inlawrev-2147	321	21	suggested	suggest	VERB
inlawrev-2147	321	22	:	:	PUNCT
inlawrev-2147	321	23	a	a	DET
inlawrev-2147	321	24	limitation	limitation	NOUN
inlawrev-2147	321	25	on	on	ADP
inlawrev-2147	321	26	a	a	DET
inlawrev-2147	321	27	second	second	ADJ
inlawrev-2147	321	28	transfer	transfer	NOUN
inlawrev-2147	321	29	of	of	ADP
inlawrev-2147	321	30	the	the	DET
inlawrev-2147	321	31	stock	stock	NOUN
inlawrev-2147	321	32	which	which	PRON
inlawrev-2147	321	33	permits	permit	VERB
inlawrev-2147	321	34	the	the	DET
inlawrev-2147	321	35	transfer	transfer	NOUN
inlawrev-2147	321	36	at	at	ADP
inlawrev-2147	321	37	a	a	DET
inlawrev-2147	321	38	formula	formula	NOUN
inlawrev-2147	321	39	price	price	NOUN
inlawrev-2147	321	40	and	and	CCONJ
inlawrev-2147	321	41	which	which	PRON
inlawrev-2147	321	42	continues	continue	VERB
inlawrev-2147	321	43	to	to	PART
inlawrev-2147	321	44	apply	apply	VERB
inlawrev-2147	321	45	to	to	ADP
inlawrev-2147	321	46	a	a	DET
inlawrev-2147	321	47	subsequent	subsequent	ADJ
inlawrev-2147	321	48	holder	holder	NOUN
inlawrev-2147	321	49	of	of	ADP
inlawrev-2147	321	50	the	the	DET
inlawrev-2147	321	51	stock	stock	NOUN
inlawrev-2147	321	52	other	other	ADJ
inlawrev-2147	321	53	than	than	ADP
inlawrev-2147	321	54	the	the	DET
inlawrev-2147	321	55	original	original	ADJ
inlawrev-2147	321	56	transferor.44	transferor.44	NOUN
inlawrev-2147	321	57	regulatory	regulatory	ADJ
inlawrev-2147	321	58	examples	example	NOUN
inlawrev-2147	321	59	illustrate	illustrate	VERB
inlawrev-2147	321	60	this	this	DET
inlawrev-2147	321	61	situation	situation	NOUN
inlawrev-2147	321	62	with	with	ADP
inlawrev-2147	321	63	an	an	DET
inlawrev-2147	321	64	obligatory	obligatory	ADJ
inlawrev-2147	321	65	resale	resale	NOUN
inlawrev-2147	321	66	to	to	ADP
inlawrev-2147	321	67	the	the	DET
inlawrev-2147	321	68	issuing	issue	VERB
inlawrev-2147	321	69	company	company	NOUN
inlawrev-2147	321	70	at	at	ADP
inlawrev-2147	321	71	the	the	DET
inlawrev-2147	321	72	attained	attain	VERB
inlawrev-2147	321	73	book	book	NOUN
inlawrev-2147	321	74	value45	value45	NOUN
inlawrev-2147	321	75	or	or	CCONJ
inlawrev-2147	321	76	at	at	ADP
inlawrev-2147	321	77	a	a	DET
inlawrev-2147	321	78	multiple	multiple	NOUN
inlawrev-2147	321	79	of	of	ADP
inlawrev-2147	321	80	earnings	earning	NOUN
inlawrev-2147	321	81	.	.	PUNCT
inlawrev-2147	322	1	46	46	NUM
inlawrev-2147	323	1	it	it	PRON
inlawrev-2147	323	2	is	be	AUX
inlawrev-2147	323	3	generally	generally	ADV
inlawrev-2147	323	4	agreed	agree	VERB
inlawrev-2147	323	5	that	that	SCONJ
inlawrev-2147	323	6	the	the	DET
inlawrev-2147	323	7	presence	presence	NOUN
inlawrev-2147	323	8	of	of	ADP
inlawrev-2147	323	9	such	such	DET
inlawrev-2147	323	10	a	a	DET
inlawrev-2147	323	11	no	no	DET
inlawrev-2147	323	12	-	-	PUNCT
inlawrev-2147	323	13	lapse	lapse	NOUN
inlawrev-2147	323	14	provision	provision	NOUN
inlawrev-2147	323	15	will	will	AUX
inlawrev-2147	323	16	cause	cause	VERB
inlawrev-2147	323	17	the	the	DET
inlawrev-2147	323	18	transaction	transaction	NOUN
inlawrev-2147	323	19	to	to	PART
inlawrev-2147	323	20	be	be	AUX
inlawrev-2147	323	21	taxed	tax	VERB
inlawrev-2147	323	22	at	at	ADP
inlawrev-2147	323	23	the	the	DET
inlawrev-2147	323	24	time	time	NOUN
inlawrev-2147	323	25	of	of	ADP
inlawrev-2147	323	26	the	the	DET
inlawrev-2147	323	27	original	original	ADJ
inlawrev-2147	323	28	transfer	transfer	NOUN
inlawrev-2147	323	29	,	,	PUNCT
inlawrev-2147	323	30	47	47	NUM
inlawrev-2147	323	31	and	and	CCONJ
inlawrev-2147	323	32	,	,	PUNCT
inlawrev-2147	323	33	though	though	SCONJ
inlawrev-2147	323	34	the	the	DET
inlawrev-2147	323	35	rationale	rationale	NOUN
inlawrev-2147	323	36	for	for	ADP
inlawrev-2147	323	37	the	the	DET
inlawrev-2147	323	38	timing	timing	NOUN
inlawrev-2147	323	39	of	of	ADP
inlawrev-2147	323	40	the	the	DET
inlawrev-2147	323	41	tax	tax	NOUN
inlawrev-2147	323	42	is	be	AUX
inlawrev-2147	323	43	not	not	PART
inlawrev-2147	323	44	abundantly	abundantly	ADV
inlawrev-2147	323	45	clear	clear	ADJ
inlawrev-2147	323	46	,	,	PUNCT
inlawrev-2147	323	47	the	the	DET
inlawrev-2147	323	48	examples	example	NOUN
inlawrev-2147	323	49	so	so	ADV
inlawrev-2147	323	50	indicate	indicate	VERB
inlawrev-2147	323	51	.	.	PUNCT
inlawrev-2147	324	1	since	since	SCONJ
inlawrev-2147	324	2	both	both	DET
inlawrev-2147	324	3	the	the	DET
inlawrev-2147	324	4	examples	example	NOUN
inlawrev-2147	324	5	involve	involve	VERB
inlawrev-2147	324	6	repurchases	repurchase	NOUN
inlawrev-2147	324	7	that	that	PRON
inlawrev-2147	324	8	could	could	AUX
inlawrev-2147	324	9	result	result	VERB
inlawrev-2147	324	10	in	in	ADP
inlawrev-2147	324	11	a	a	DET
inlawrev-2147	324	12	substantial	substantial	ADJ
inlawrev-2147	324	13	gain	gain	NOUN
inlawrev-2147	324	14	to	to	ADP
inlawrev-2147	324	15	a	a	DET
inlawrev-2147	324	16	shareholder	shareholder	NOUN
inlawrev-2147	324	17	,	,	PUNCT
inlawrev-2147	324	18	the	the	DET
inlawrev-2147	324	19	explanation	explanation	NOUN
inlawrev-2147	324	20	may	may	AUX
inlawrev-2147	324	21	be	be	AUX
inlawrev-2147	324	22	that	that	SCONJ
inlawrev-2147	324	23	the	the	DET
inlawrev-2147	324	24	stock	stock	NOUN
inlawrev-2147	324	25	lacks	lack	VERB
inlawrev-2147	324	26	a	a	DET
inlawrev-2147	324	27	substantial	substantial	ADJ
inlawrev-2147	324	28	risk	risk	NOUN
inlawrev-2147	324	29	of	of	ADP
inlawrev-2147	324	30	forfeiture	forfeiture	NOUN
inlawrev-2147	324	31	for	for	ADP
inlawrev-2147	324	32	that	that	DET
inlawrev-2147	324	33	reason	reason	NOUN
inlawrev-2147	324	34	.	.	PUNCT
inlawrev-2147	325	1	in	in	ADP
inlawrev-2147	325	2	the	the	DET
inlawrev-2147	325	3	alternative	alternative	NOUN
inlawrev-2147	325	4	,	,	PUNCT
inlawrev-2147	325	5	the	the	DET
inlawrev-2147	325	6	explanation	explanation	NOUN
inlawrev-2147	325	7	may	may	AUX
inlawrev-2147	325	8	be	be	AUX
inlawrev-2147	325	9	that	that	SCONJ
inlawrev-2147	325	10	any	any	DET
inlawrev-2147	325	11	no	no	DET
inlawrev-2147	325	12	-	-	PUNCT
inlawrev-2147	325	13	lapse	lapse	NOUN
inlawrev-2147	325	14	provision	provision	NOUN
inlawrev-2147	325	15	"	"	PUNCT
inlawrev-2147	325	16	standing	stand	VERB
inlawrev-2147	325	17	by	by	ADP
inlawrev-2147	325	18	itself	itself	PRON
inlawrev-2147	325	19	will	will	AUX
inlawrev-2147	325	20	not	not	PART
inlawrev-2147	325	21	be	be	AUX
inlawrev-2147	325	22	considered	consider	VERB
inlawrev-2147	325	23	to	to	PART
inlawrev-2147	325	24	result	result	VERB
inlawrev-2147	325	25	in	in	ADP
inlawrev-2147	325	26	a	a	DET
inlawrev-2147	325	27	substantial	substantial	ADJ
inlawrev-2147	325	28	risk	risk	NOUN
inlawrev-2147	325	29	of	of	ADP
inlawrev-2147	325	30	forfeiture	forfeiture	NOUN
inlawrev-2147	325	31	.	.	PUNCT
inlawrev-2147	325	32	"	"	PUNCT
inlawrev-2147	326	1	43	43	NUM
inlawrev-2147	326	2	under	under	ADP
inlawrev-2147	326	3	either	either	DET
inlawrev-2147	326	4	approach	approach	NOUN
inlawrev-2147	326	5	,	,	PUNCT
inlawrev-2147	326	6	the	the	DET
inlawrev-2147	326	7	difference	difference	NOUN
inlawrev-2147	326	8	beelection	beelection	NOUN
inlawrev-2147	326	9	decision	decision	NOUN
inlawrev-2147	326	10	.	.	PUNCT
inlawrev-2147	327	1	however	however	ADV
inlawrev-2147	327	2	,	,	PUNCT
inlawrev-2147	327	3	suppose	suppose	VERB
inlawrev-2147	327	4	the	the	DET
inlawrev-2147	327	5	treasury	treasury	NOUN
inlawrev-2147	327	6	should	should	AUX
inlawrev-2147	327	7	succeed	succeed	VERB
inlawrev-2147	327	8	in	in	ADP
inlawrev-2147	327	9	imposition	imposition	NOUN
inlawrev-2147	327	10	of	of	ADP
inlawrev-2147	327	11	a	a	DET
inlawrev-2147	327	12	capital	capital	NOUN
inlawrev-2147	327	13	gains	gain	NOUN
inlawrev-2147	327	14	tax	tax	NOUN
inlawrev-2147	327	15	at	at	ADP
inlawrev-2147	327	16	death	death	NOUN
inlawrev-2147	327	17	?	?	PUNCT
inlawrev-2147	328	1	such	such	DET
inlawrev-2147	328	2	an	an	DET
inlawrev-2147	328	3	incremental	incremental	ADJ
inlawrev-2147	328	4	tax	tax	NOUN
inlawrev-2147	328	5	should	should	AUX
inlawrev-2147	328	6	be	be	AUX
inlawrev-2147	328	7	integrated	integrate	VERB
inlawrev-2147	328	8	into	into	ADP
inlawrev-2147	328	9	the	the	DET
inlawrev-2147	328	10	decision	decision	NOUN
inlawrev-2147	328	11	process	process	NOUN
inlawrev-2147	328	12	because	because	SCONJ
inlawrev-2147	328	13	its	its	PRON
inlawrev-2147	328	14	effect	effect	NOUN
inlawrev-2147	328	15	would	would	AUX
inlawrev-2147	328	16	be	be	AUX
inlawrev-2147	328	17	different	different	ADJ
inlawrev-2147	328	18	under	under	ADP
inlawrev-2147	328	19	each	each	DET
inlawrev-2147	328	20	alternative	alternative	NOUN
inlawrev-2147	328	21	.	.	PUNCT
inlawrev-2147	329	1	of	of	ADP
inlawrev-2147	329	2	course	course	NOUN
inlawrev-2147	329	3	,	,	PUNCT
inlawrev-2147	329	4	all	all	DET
inlawrev-2147	329	5	this	this	PRON
inlawrev-2147	329	6	would	would	AUX
inlawrev-2147	329	7	raise	raise	VERB
inlawrev-2147	329	8	the	the	DET
inlawrev-2147	329	9	problem	problem	NOUN
inlawrev-2147	329	10	of	of	ADP
inlawrev-2147	329	11	determining	determine	VERB
inlawrev-2147	329	12	the	the	DET
inlawrev-2147	329	13	year	year	NOUN
inlawrev-2147	329	14	in	in	ADP
inlawrev-2147	329	15	which	which	PRON
inlawrev-2147	329	16	the	the	DET
inlawrev-2147	329	17	proposed	propose	VERB
inlawrev-2147	329	18	tax	tax	NOUN
inlawrev-2147	329	19	on	on	ADP
inlawrev-2147	329	20	capital	capital	NOUN
inlawrev-2147	329	21	gains	gain	NOUN
inlawrev-2147	329	22	at	at	ADP
inlawrev-2147	329	23	death	death	NOUN
inlawrev-2147	329	24	would	would	AUX
inlawrev-2147	329	25	occur	occur	VERB
inlawrev-2147	329	26	.	.	PUNCT
inlawrev-2147	330	1	since	since	SCONJ
inlawrev-2147	330	2	the	the	DET
inlawrev-2147	330	3	decision	decision	NOUN
inlawrev-2147	330	4	must	must	AUX
inlawrev-2147	330	5	be	be	AUX
inlawrev-2147	330	6	made	make	VERB
inlawrev-2147	330	7	currently	currently	ADV
inlawrev-2147	330	8	and	and	CCONJ
inlawrev-2147	330	9	since	since	SCONJ
inlawrev-2147	330	10	it	it	PRON
inlawrev-2147	330	11	would	would	AUX
inlawrev-2147	330	12	require	require	VERB
inlawrev-2147	330	13	an	an	DET
inlawrev-2147	330	14	estimate	estimate	NOUN
inlawrev-2147	330	15	of	of	ADP
inlawrev-2147	330	16	the	the	DET
inlawrev-2147	330	17	year	year	NOUN
inlawrev-2147	330	18	of	of	ADP
inlawrev-2147	330	19	death	death	NOUN
inlawrev-2147	330	20	,	,	PUNCT
inlawrev-2147	330	21	perhaps	perhaps	ADV
inlawrev-2147	330	22	a	a	DET
inlawrev-2147	330	23	mortality	mortality	NOUN
inlawrev-2147	330	24	table	table	NOUN
inlawrev-2147	330	25	would	would	AUX
inlawrev-2147	330	26	be	be	AUX
inlawrev-2147	330	27	a	a	DET
inlawrev-2147	330	28	useful	useful	ADJ
inlawrev-2147	330	29	tool	tool	NOUN
inlawrev-2147	330	30	in	in	ADP
inlawrev-2147	330	31	approaching	approach	VERB
inlawrev-2147	330	32	one	one	NUM
inlawrev-2147	330	33	of	of	ADP
inlawrev-2147	330	34	the	the	DET
inlawrev-2147	330	35	many	many	ADJ
inlawrev-2147	330	36	problems	problem	NOUN
inlawrev-2147	330	37	inherent	inherent	ADJ
inlawrev-2147	330	38	in	in	ADP
inlawrev-2147	330	39	the	the	DET
inlawrev-2147	330	40	decision	decision	NOUN
inlawrev-2147	330	41	process	process	NOUN
inlawrev-2147	330	42	.	.	PUNCT
inlawrev-2147	331	1	42proposed	42propose	VERB
inlawrev-2147	332	1	treas	treas	PROPN
inlawrev-2147	332	2	.	.	PUNCT
inlawrev-2147	333	1	reg	reg	PROPN
inlawrev-2147	333	2	.	.	PUNCT
inlawrev-2147	334	1	§	§	PROPN
inlawrev-2147	334	2	1.83	1.83	NUM
inlawrev-2147	334	3	-	-	SYM
inlawrev-2147	334	4	3	3	NUM
inlawrev-2147	334	5	(	(	PUNCT
inlawrev-2147	334	6	c	c	NOUN
inlawrev-2147	334	7	)	)	PUNCT
inlawrev-2147	334	8	(	(	PUNCT
inlawrev-2147	334	9	2	2	X
inlawrev-2147	334	10	)	)	PUNCT
inlawrev-2147	334	11	example	example	NOUN
inlawrev-2147	334	12	(	(	PUNCT
inlawrev-2147	334	13	1	1	NUM
inlawrev-2147	334	14	)	)	PUNCT
inlawrev-2147	334	15	,	,	PUNCT
inlawrev-2147	334	16	36	36	NUM
inlawrev-2147	334	17	fed	feed	VERB
inlawrev-2147	334	18	.	.	PUNCT
inlawrev-2147	335	1	reg	reg	PROPN
inlawrev-2147	335	2	.	.	PUNCT
inlawrev-2147	336	1	10791	10791	NUM
inlawrev-2147	336	2	(	(	PUNCT
inlawrev-2147	336	3	1971	1971	NUM
inlawrev-2147	336	4	)	)	PUNCT
inlawrev-2147	336	5	.	.	PUNCT
inlawrev-2147	337	1	43	43	NUM
inlawrev-2147	337	2	int	int	NOUN
inlawrev-2147	337	3	.	.	PUNCT
inlawrev-2147	338	1	rev	rev	PROPN
inlawrev-2147	338	2	.	.	PROPN
inlawrev-2147	338	3	code	code	PROPN
inlawrev-2147	338	4	of	of	ADP
inlawrev-2147	338	5	1954	1954	NUM
inlawrev-2147	338	6	,	,	PUNCT
inlawrev-2147	338	7	§	§	PROPN
inlawrev-2147	338	8	83(a	83(a	NUM
inlawrev-2147	338	9	)	)	PUNCT
inlawrev-2147	338	10	(	(	PUNCT
inlawrev-2147	338	11	1	1	NUM
inlawrev-2147	338	12	)	)	PUNCT
inlawrev-2147	338	13	.	.	PUNCT
inlawrev-2147	339	1	44proposed	44propose	VERB
inlawrev-2147	339	2	treas	trea	NOUN
inlawrev-2147	339	3	.	.	PUNCT
inlawrev-2147	340	1	reg	reg	PROPN
inlawrev-2147	340	2	.	.	PUNCT
inlawrev-2147	341	1	§	§	NOUN
inlawrev-2147	341	2	1.83	1.83	NUM
inlawrev-2147	341	3	-	-	SYM
inlawrev-2147	341	4	5	5	NUM
inlawrev-2147	341	5	(	(	PUNCT
inlawrev-2147	341	6	a	a	NOUN
inlawrev-2147	341	7	)	)	PUNCT
inlawrev-2147	341	8	,	,	PUNCT
inlawrev-2147	341	9	36	36	NUM
inlawrev-2147	341	10	fed	feed	VERB
inlawrev-2147	341	11	.	.	PUNCT
inlawrev-2147	342	1	reg	reg	PROPN
inlawrev-2147	342	2	.	.	PUNCT
inlawrev-2147	343	1	10792	10792	NUM
inlawrev-2147	343	2	(	(	PUNCT
inlawrev-2147	343	3	1971	1971	NUM
inlawrev-2147	343	4	)	)	PUNCT
inlawrev-2147	343	5	.	.	PUNCT
inlawrev-2147	344	1	this	this	DET
inlawrev-2147	344	2	somewhat	somewhat	ADV
inlawrev-2147	344	3	restrictive	restrictive	ADJ
inlawrev-2147	344	4	definition	definition	NOUN
inlawrev-2147	344	5	is	be	AUX
inlawrev-2147	344	6	in	in	ADP
inlawrev-2147	344	7	curious	curious	ADJ
inlawrev-2147	344	8	contrast	contrast	NOUN
inlawrev-2147	344	9	to	to	ADP
inlawrev-2147	344	10	section	section	NOUN
inlawrev-2147	344	11	83	83	NUM
inlawrev-2147	344	12	that	that	PRON
inlawrev-2147	344	13	speaks	speak	VERB
inlawrev-2147	344	14	of	of	ADP
inlawrev-2147	344	15	"	"	PUNCT
inlawrev-2147	344	16	a	a	DET
inlawrev-2147	344	17	restriction	restriction	NOUN
inlawrev-2147	344	18	which	which	PRON
inlawrev-2147	344	19	will	will	AUX
inlawrev-2147	344	20	never	never	ADV
inlawrev-2147	344	21	lapse	lapse	VERB
inlawrev-2147	344	22	,	,	PUNCT
inlawrev-2147	344	23	and	and	CCONJ
inlawrev-2147	344	24	which	which	PRON
inlawrev-2147	344	25	allows	allow	VERB
inlawrev-2147	344	26	the	the	DET
inlawrev-2147	344	27	transferee	transferee	NOUN
inlawrev-2147	344	28	to	to	PART
inlawrev-2147	344	29	sell	sell	VERB
inlawrev-2147	344	30	such	such	ADJ
inlawrev-2147	344	31	property	property	NOUN
inlawrev-2147	344	32	only	only	ADV
inlawrev-2147	344	33	at	at	ADP
inlawrev-2147	344	34	a	a	DET
inlawrev-2147	344	35	price	price	NOUN
inlawrev-2147	344	36	determined	determine	VERB
inlawrev-2147	344	37	under	under	ADP
inlawrev-2147	344	38	a	a	DET
inlawrev-2147	344	39	formula	formula	NOUN
inlawrev-2147	344	40	.	.	PUNCT
inlawrev-2147	344	41	.	.	PUNCT
inlawrev-2147	344	42	.	.	PUNCT
inlawrev-2147	344	43	.	.	PUNCT
inlawrev-2147	344	44	"	"	PUNCT
inlawrev-2147	345	1	int	int	NOUN
inlawrev-2147	345	2	.	.	PUNCT
inlawrev-2147	346	1	rev	rev	PROPN
inlawrev-2147	346	2	.	.	PROPN
inlawrev-2147	346	3	code	code	PROPN
inlawrev-2147	346	4	of	of	ADP
inlawrev-2147	346	5	1954	1954	NUM
inlawrev-2147	346	6	,	,	PUNCT
inlawrev-2147	346	7	§	§	PROPN
inlawrev-2147	346	8	83(d	83(d	NUM
inlawrev-2147	346	9	)	)	PUNCT
inlawrev-2147	346	10	(	(	PUNCT
inlawrev-2147	346	11	1	1	NUM
inlawrev-2147	346	12	)	)	PUNCT
inlawrev-2147	346	13	.	.	PUNCT
inlawrev-2147	347	1	the	the	DET
inlawrev-2147	347	2	statutory	statutory	ADJ
inlawrev-2147	347	3	term	term	NOUN
inlawrev-2147	347	4	"	"	PUNCT
inlawrev-2147	347	5	and	and	CCONJ
inlawrev-2147	347	6	"	"	PUNCT
inlawrev-2147	347	7	arguably	arguably	ADV
inlawrev-2147	347	8	suggests	suggest	VERB
inlawrev-2147	347	9	that	that	SCONJ
inlawrev-2147	347	10	there	there	PRON
inlawrev-2147	347	11	might	might	AUX
inlawrev-2147	347	12	be	be	AUX
inlawrev-2147	347	13	other	other	ADJ
inlawrev-2147	347	14	no	no	DET
inlawrev-2147	347	15	-	-	PUNCT
inlawrev-2147	347	16	lapse	lapse	NOUN
inlawrev-2147	347	17	restrictions	restriction	NOUN
inlawrev-2147	347	18	that	that	PRON
inlawrev-2147	347	19	do	do	AUX
inlawrev-2147	347	20	not	not	PART
inlawrev-2147	347	21	require	require	VERB
inlawrev-2147	347	22	a	a	DET
inlawrev-2147	347	23	sale	sale	NOUN
inlawrev-2147	347	24	only	only	ADV
inlawrev-2147	347	25	at	at	ADP
inlawrev-2147	347	26	a	a	DET
inlawrev-2147	347	27	formula	formula	NOUN
inlawrev-2147	347	28	price	price	NOUN
inlawrev-2147	347	29	.	.	PUNCT
inlawrev-2147	348	1	45proposed	45propose	VERB
inlawrev-2147	348	2	treas	treas	PROPN
inlawrev-2147	348	3	.	.	PUNCT
inlawrev-2147	349	1	reg	reg	PROPN
inlawrev-2147	349	2	.	.	PUNCT
inlawrev-2147	350	1	§	§	PROPN
inlawrev-2147	350	2	1.83	1.83	NUM
inlawrev-2147	350	3	-	-	SYM
inlawrev-2147	350	4	5	5	NUM
inlawrev-2147	350	5	(	(	PUNCT
inlawrev-2147	350	6	d	d	NOUN
inlawrev-2147	350	7	)	)	PUNCT
inlawrev-2147	350	8	example	example	NOUN
inlawrev-2147	350	9	(	(	PUNCT
inlawrev-2147	350	10	1	1	NUM
inlawrev-2147	350	11	)	)	PUNCT
inlawrev-2147	350	12	,	,	PUNCT
inlawrev-2147	350	13	36	36	NUM
inlawrev-2147	350	14	fed	feed	VERB
inlawrev-2147	350	15	.	.	PUNCT
inlawrev-2147	351	1	reg	reg	PROPN
inlawrev-2147	351	2	.	.	PUNCT
inlawrev-2147	352	1	10792	10792	NUM
inlawrev-2147	352	2	(	(	PUNCT
inlawrev-2147	352	3	1971	1971	NUM
inlawrev-2147	352	4	)	)	PUNCT
inlawrev-2147	352	5	.	.	PUNCT
inlawrev-2147	353	1	46id	46id	NOUN
inlawrev-2147	353	2	.	.	PUNCT
inlawrev-2147	354	1	§	§	PROPN
inlawrev-2147	354	2	1.83	1.83	NUM
inlawrev-2147	354	3	-	-	SYM
inlawrev-2147	354	4	5	5	NUM
inlawrev-2147	354	5	(	(	PUNCT
inlawrev-2147	354	6	d	d	NOUN
inlawrev-2147	354	7	)	)	PUNCT
inlawrev-2147	354	8	example	example	NOUN
inlawrev-2147	354	9	(	(	PUNCT
inlawrev-2147	354	10	2	2	NUM
inlawrev-2147	354	11	)	)	PUNCT
inlawrev-2147	354	12	.	.	PUNCT
inlawrev-2147	355	1	47schapiro	47schapiro	PROPN
inlawrev-2147	355	2	,	,	PUNCT
inlawrev-2147	355	3	supra	supra	PROPN
inlawrev-2147	355	4	note	note	NOUN
inlawrev-2147	355	5	9	9	NUM
inlawrev-2147	355	6	,	,	PUNCT
inlawrev-2147	355	7	at	at	ADP
inlawrev-2147	355	8	288	288	NUM
inlawrev-2147	355	9	.	.	PUNCT
inlawrev-2147	356	1	"	"	PUNCT
inlawrev-2147	356	2	proposed	propose	VERB
inlawrev-2147	356	3	treas	treas	PROPN
inlawrev-2147	356	4	.	.	PUNCT
inlawrev-2147	357	1	reg	reg	PROPN
inlawrev-2147	357	2	.	.	PUNCT
inlawrev-2147	358	1	§	§	PROPN
inlawrev-2147	358	2	1.83	1.83	NUM
inlawrev-2147	358	3	-	-	SYM
inlawrev-2147	358	4	3	3	NUM
inlawrev-2147	358	5	(	(	PUNCT
inlawrev-2147	358	6	c	c	NOUN
inlawrev-2147	358	7	)	)	PUNCT
inlawrev-2147	358	8	,	,	PUNCT
inlawrev-2147	358	9	36	36	NUM
inlawrev-2147	358	10	fed	feed	VERB
inlawrev-2147	358	11	.	.	PUNCT
inlawrev-2147	359	1	reg	reg	PROPN
inlawrev-2147	359	2	.	.	PUNCT
inlawrev-2147	359	3	10790	10790	NUM
inlawrev-2147	359	4	-	-	SYM
inlawrev-2147	359	5	91	91	NUM
inlawrev-2147	359	6	(	(	PUNCT
inlawrev-2147	359	7	1971	1971	NUM
inlawrev-2147	359	8	)	)	PUNCT
inlawrev-2147	359	9	.	.	PUNCT
inlawrev-2147	360	1	see	see	VERB
inlawrev-2147	360	2	666	666	NUM
inlawrev-2147	360	3	indiana	indiana	PROPN
inlawrev-2147	360	4	law	law	PROPN
inlawrev-2147	360	5	review	review	NOUN
inlawrev-2147	360	6	[	[	X
inlawrev-2147	360	7	vol	vol	NOUN
inlawrev-2147	360	8	.	.	NOUN
inlawrev-2147	360	9	8:654	8:654	ADJ
inlawrev-2147	360	10	tween	tween	NOUN
inlawrev-2147	360	11	cost	cost	NOUN
inlawrev-2147	360	12	and	and	CCONJ
inlawrev-2147	360	13	fair	fair	ADJ
inlawrev-2147	360	14	market	market	NOUN
inlawrev-2147	360	15	value	value	NOUN
inlawrev-2147	360	16	49	49	NUM
inlawrev-2147	360	17	should	should	AUX
inlawrev-2147	360	18	be	be	AUX
inlawrev-2147	360	19	included	include	VERB
inlawrev-2147	360	20	in	in	ADP
inlawrev-2147	360	21	income	income	NOUN
inlawrev-2147	360	22	in	in	ADP
inlawrev-2147	360	23	the	the	DET
inlawrev-2147	360	24	"	"	PUNCT
inlawrev-2147	360	25	first	first	ADJ
inlawrev-2147	360	26	taxable	taxable	ADJ
inlawrev-2147	360	27	year	year	NOUN
inlawrev-2147	360	28	in	in	ADP
inlawrev-2147	360	29	which	which	PRON
inlawrev-2147	360	30	.	.	PUNCT
inlawrev-2147	360	31	.	.	PUNCT
inlawrev-2147	360	32	.	.	PUNCT
inlawrev-2147	361	1	the	the	DET
inlawrev-2147	361	2	property	property	NOUN
inlawrev-2147	361	3	is	be	AUX
inlawrev-2147	361	4	.	.	PUNCT
inlawrev-2147	361	5	.	.	PUNCT
inlawrev-2147	361	6	.	.	PUNCT
inlawrev-2147	362	1	not	not	PART
inlawrev-2147	362	2	subject	subject	VERB
inlawrev-2147	362	3	to	to	ADP
inlawrev-2147	362	4	a	a	DET
inlawrev-2147	362	5	substantial	substantial	ADJ
inlawrev-2147	362	6	risk	risk	NOUN
inlawrev-2147	362	7	of	of	ADP
inlawrev-2147	362	8	forfeiture	forfeiture	NOUN
inlawrev-2147	362	9	.	.	PUNCT
inlawrev-2147	362	10	.	.	PUNCT
inlawrev-2147	362	11	.	.	PUNCT
inlawrev-2147	362	12	.	.	PUNCT
inlawrev-2147	362	13	"	"	PUNCT
inlawrev-2147	363	1	50	50	NUM
inlawrev-2147	363	2	of	of	ADP
inlawrev-2147	363	3	course	course	NOUN
inlawrev-2147	363	4	,	,	PUNCT
inlawrev-2147	363	5	this	this	PRON
inlawrev-2147	363	6	would	would	AUX
inlawrev-2147	363	7	be	be	AUX
inlawrev-2147	363	8	the	the	DET
inlawrev-2147	363	9	year	year	NOUN
inlawrev-2147	363	10	of	of	ADP
inlawrev-2147	363	11	the	the	DET
inlawrev-2147	363	12	initial	initial	ADJ
inlawrev-2147	363	13	transfer	transfer	NOUN
inlawrev-2147	363	14	of	of	ADP
inlawrev-2147	363	15	the	the	DET
inlawrev-2147	363	16	shares	share	NOUN
inlawrev-2147	363	17	.	.	PUNCT
inlawrev-2147	364	1	in	in	ADP
inlawrev-2147	364	2	any	any	DET
inlawrev-2147	364	3	event	event	NOUN
inlawrev-2147	364	4	,	,	PUNCT
inlawrev-2147	364	5	the	the	DET
inlawrev-2147	364	6	no	no	DET
inlawrev-2147	364	7	-	-	PUNCT
inlawrev-2147	364	8	lapse	lapse	NOUN
inlawrev-2147	364	9	regulations	regulation	NOUN
inlawrev-2147	364	10	could	could	AUX
inlawrev-2147	364	11	be	be	AUX
inlawrev-2147	364	12	improved	improve	VERB
inlawrev-2147	364	13	by	by	ADP
inlawrev-2147	364	14	a	a	DET
inlawrev-2147	364	15	clarifying	clarify	VERB
inlawrev-2147	364	16	revision	revision	NOUN
inlawrev-2147	364	17	on	on	ADP
inlawrev-2147	364	18	this	this	DET
inlawrev-2147	364	19	point	point	NOUN
inlawrev-2147	364	20	.	.	PUNCT
inlawrev-2147	365	1	despite	despite	SCONJ
inlawrev-2147	365	2	the	the	DET
inlawrev-2147	365	3	uncertainty	uncertainty	NOUN
inlawrev-2147	365	4	surrounding	surround	VERB
inlawrev-2147	365	5	a	a	DET
inlawrev-2147	365	6	no	no	DET
inlawrev-2147	365	7	-	-	PUNCT
inlawrev-2147	365	8	lapse	lapse	NOUN
inlawrev-2147	365	9	provision	provision	NOUN
inlawrev-2147	365	10	,	,	PUNCT
inlawrev-2147	365	11	at	at	ADP
inlawrev-2147	365	12	least	least	ADJ
inlawrev-2147	365	13	the	the	DET
inlawrev-2147	365	14	drafter	drafter	NOUN
inlawrev-2147	365	15	of	of	ADP
inlawrev-2147	365	16	a	a	DET
inlawrev-2147	365	17	buy	buy	NOUN
inlawrev-2147	365	18	-	-	PUNCT
inlawrev-2147	365	19	sell	sell	NOUN
inlawrev-2147	365	20	agreement	agreement	NOUN
inlawrev-2147	365	21	has	have	VERB
inlawrev-2147	365	22	some	some	DET
inlawrev-2147	365	23	reasonable	reasonable	ADJ
inlawrev-2147	365	24	assurance	assurance	NOUN
inlawrev-2147	365	25	that	that	PRON
inlawrev-2147	365	26	his	his	PRON
inlawrev-2147	365	27	formula	formula	NOUN
inlawrev-2147	365	28	price	price	NOUN
inlawrev-2147	365	29	will	will	AUX
inlawrev-2147	365	30	serve	serve	VERB
inlawrev-2147	365	31	as	as	ADP
inlawrev-2147	365	32	a	a	DET
inlawrev-2147	365	33	proxy	proxy	NOUN
inlawrev-2147	365	34	for	for	ADP
inlawrev-2147	365	35	fair	fair	ADJ
inlawrev-2147	365	36	market	market	NOUN
inlawrev-2147	365	37	value	value	NOUN
inlawrev-2147	365	38	.	.	PUNCT
inlawrev-2147	366	1	51	51	NUM
inlawrev-2147	367	1	if	if	SCONJ
inlawrev-2147	367	2	a	a	DET
inlawrev-2147	367	3	compulsory	compulsory	ADJ
inlawrev-2147	367	4	buy	buy	NOUN
inlawrev-2147	367	5	-	-	PUNCT
inlawrev-2147	367	6	sell	sell	NOUN
inlawrev-2147	367	7	agreement	agreement	NOUN
inlawrev-2147	367	8	with	with	ADP
inlawrev-2147	367	9	a	a	DET
inlawrev-2147	367	10	formula	formula	NOUN
inlawrev-2147	367	11	price	price	NOUN
inlawrev-2147	367	12	is	be	AUX
inlawrev-2147	367	13	desired	desire	VERB
inlawrev-2147	367	14	,	,	PUNCT
inlawrev-2147	367	15	however	however	ADV
inlawrev-2147	367	16	,	,	PUNCT
inlawrev-2147	367	17	the	the	DET
inlawrev-2147	367	18	company	company	NOUN
inlawrev-2147	367	19	drafting	draft	VERB
inlawrev-2147	367	20	the	the	DET
inlawrev-2147	367	21	contract	contract	NOUN
inlawrev-2147	367	22	apparently	apparently	ADV
inlawrev-2147	367	23	must	must	AUX
inlawrev-2147	367	24	make	make	VERB
inlawrev-2147	367	25	a	a	DET
inlawrev-2147	367	26	choice	choice	NOUN
inlawrev-2147	367	27	between	between	ADP
inlawrev-2147	367	28	placing	place	VERB
inlawrev-2147	367	29	a	a	DET
inlawrev-2147	367	30	time	time	NOUN
inlawrev-2147	367	31	limit	limit	NOUN
inlawrev-2147	367	32	on	on	ADP
inlawrev-2147	367	33	its	its	PRON
inlawrev-2147	367	34	right	right	NOUN
inlawrev-2147	367	35	to	to	PART
inlawrev-2147	367	36	reacquire	reacquire	VERB
inlawrev-2147	367	37	or	or	CCONJ
inlawrev-2147	367	38	placing	place	VERB
inlawrev-2147	367	39	the	the	DET
inlawrev-2147	367	40	would	would	AUX
inlawrev-2147	367	41	-	-	PUNCT
inlawrev-2147	367	42	be	be	AUX
inlawrev-2147	367	43	stockholder	stockholder	NOUN
inlawrev-2147	367	44	in	in	ADP
inlawrev-2147	367	45	the	the	DET
inlawrev-2147	367	46	position	position	NOUN
inlawrev-2147	367	47	of	of	ADP
inlawrev-2147	367	48	paying	pay	VERB
inlawrev-2147	367	49	an	an	DET
inlawrev-2147	367	50	immediate	immediate	ADJ
inlawrev-2147	367	51	tax	tax	NOUN
inlawrev-2147	367	52	on	on	ADP
inlawrev-2147	367	53	the	the	DET
inlawrev-2147	367	54	amount	amount	NOUN
inlawrev-2147	367	55	of	of	ADP
inlawrev-2147	367	56	the	the	DET
inlawrev-2147	367	57	bargain	bargain	NOUN
inlawrev-2147	367	58	purchase	purchase	NOUN
inlawrev-2147	367	59	.	.	PUNCT
inlawrev-2147	368	1	52	52	NUM
inlawrev-2147	368	2	vi	vi	NOUN
inlawrev-2147	368	3	.	.	PUNCT
inlawrev-2147	368	4	conclusion	conclusion	NOUN
inlawrev-2147	368	5	this	this	DET
inlawrev-2147	368	6	brief	brief	ADJ
inlawrev-2147	368	7	sketch	sketch	NOUN
inlawrev-2147	368	8	is	be	AUX
inlawrev-2147	368	9	but	but	CCONJ
inlawrev-2147	368	10	a	a	DET
inlawrev-2147	368	11	selective	selective	ADJ
inlawrev-2147	368	12	inquiry	inquiry	NOUN
inlawrev-2147	368	13	into	into	ADP
inlawrev-2147	368	14	the	the	DET
inlawrev-2147	368	15	use	use	NOUN
inlawrev-2147	368	16	of	of	ADP
inlawrev-2147	368	17	restricted	restricted	ADJ
inlawrev-2147	368	18	stock	stock	NOUN
inlawrev-2147	368	19	and	and	CCONJ
inlawrev-2147	368	20	seeks	seek	VERB
inlawrev-2147	368	21	to	to	PART
inlawrev-2147	368	22	illustrate	illustrate	VERB
inlawrev-2147	368	23	some	some	PRON
inlawrev-2147	368	24	of	of	ADP
inlawrev-2147	368	25	the	the	DET
inlawrev-2147	368	26	many	many	ADJ
inlawrev-2147	368	27	perplexing	perplexing	ADJ
inlawrev-2147	368	28	problems	problem	NOUN
inlawrev-2147	368	29	that	that	PRON
inlawrev-2147	368	30	face	face	VERB
inlawrev-2147	368	31	a	a	DET
inlawrev-2147	368	32	tax	tax	NOUN
inlawrev-2147	368	33	planner	planner	NOUN
inlawrev-2147	368	34	who	who	PRON
inlawrev-2147	368	35	would	would	AUX
inlawrev-2147	368	36	establish	establish	VERB
inlawrev-2147	368	37	a	a	DET
inlawrev-2147	368	38	new	new	ADJ
inlawrev-2147	368	39	nonstatutory	nonstatutory	ADJ
inlawrev-2147	368	40	stock	stock	NOUN
inlawrev-2147	368	41	option	option	NOUN
inlawrev-2147	368	42	or	or	CCONJ
inlawrev-2147	368	43	stock	stock	NOUN
inlawrev-2147	368	44	purchase	purchase	NOUN
inlawrev-2147	368	45	plan	plan	NOUN
inlawrev-2147	368	46	.	.	PUNCT
inlawrev-2147	369	1	much	much	ADJ
inlawrev-2147	369	2	of	of	ADP
inlawrev-2147	369	3	the	the	DET
inlawrev-2147	369	4	difficulty	difficulty	NOUN
inlawrev-2147	369	5	is	be	AUX
inlawrev-2147	369	6	caused	cause	VERB
inlawrev-2147	369	7	by	by	ADP
inlawrev-2147	369	8	a	a	DET
inlawrev-2147	369	9	sketchy	sketchy	ADJ
inlawrev-2147	369	10	section	section	NOUN
inlawrev-2147	369	11	83	83	NUM
inlawrev-2147	369	12	and	and	CCONJ
inlawrev-2147	369	13	a	a	DET
inlawrev-2147	369	14	set	set	NOUN
inlawrev-2147	369	15	of	of	ADP
inlawrev-2147	369	16	confusing	confusing	ADJ
inlawrev-2147	369	17	regulations	regulation	NOUN
inlawrev-2147	369	18	that	that	PRON
inlawrev-2147	369	19	,	,	PUNCT
inlawrev-2147	369	20	at	at	ADP
inlawrev-2147	369	21	least	least	ADJ
inlawrev-2147	369	22	at	at	ADP
inlawrev-2147	369	23	this	this	DET
inlawrev-2147	369	24	writing	writing	NOUN
inlawrev-2147	369	25	,	,	PUNCT
inlawrev-2147	369	26	have	have	VERB
inlawrev-2147	369	27	yet	yet	ADV
inlawrev-2147	369	28	to	to	PART
inlawrev-2147	369	29	reach	reach	VERB
inlawrev-2147	369	30	final	final	ADJ
inlawrev-2147	369	31	form	form	NOUN
inlawrev-2147	369	32	.	.	PUNCT
inlawrev-2147	370	1	if	if	SCONJ
inlawrev-2147	370	2	a	a	DET
inlawrev-2147	370	3	revision	revision	NOUN
inlawrev-2147	370	4	of	of	ADP
inlawrev-2147	370	5	these	these	DET
inlawrev-2147	370	6	regulations	regulation	NOUN
inlawrev-2147	370	7	is	be	AUX
inlawrev-2147	370	8	imminent	imminent	ADJ
inlawrev-2147	370	9	,	,	PUNCT
inlawrev-2147	370	10	some	some	PRON
inlawrev-2147	370	11	of	of	ADP
inlawrev-2147	370	12	the	the	DET
inlawrev-2147	370	13	problems	problem	NOUN
inlawrev-2147	370	14	discussed	discuss	VERB
inlawrev-2147	370	15	herein	herein	NOUN
inlawrev-2147	370	16	could	could	AUX
inlawrev-2147	370	17	soon	soon	ADV
inlawrev-2147	370	18	disappear	disappear	VERB
inlawrev-2147	370	19	.	.	PUNCT
inlawrev-2147	371	1	at	at	ADP
inlawrev-2147	371	2	most	most	ADV
inlawrev-2147	371	3	,	,	PUNCT
inlawrev-2147	371	4	such	such	DET
inlawrev-2147	371	5	a	a	DET
inlawrev-2147	371	6	generally	generally	ADV
inlawrev-2147	371	7	2	2	NUM
inlawrev-2147	371	8	j.	j.	PROPN
inlawrev-2147	371	9	mertens	mertens	PROPN
inlawrev-2147	371	10	,	,	PUNCT
inlawrev-2147	371	11	the	the	DET
inlawrev-2147	371	12	law	law	NOUN
inlawrev-2147	371	13	of	of	ADP
inlawrev-2147	371	14	federal	federal	ADJ
inlawrev-2147	371	15	income	income	NOUN
inlawrev-2147	371	16	taxation	taxation	NOUN
inlawrev-2147	371	17	§	§	PROPN
inlawrev-2147	371	18	11.11c	11.11c	PROPN
inlawrev-2147	371	19	(	(	PUNCT
inlawrev-2147	371	20	1974	1974	NUM
inlawrev-2147	371	21	)	)	PUNCT
inlawrev-2147	371	22	(	(	PUNCT
inlawrev-2147	371	23	comments	comment	NOUN
inlawrev-2147	371	24	on	on	ADP
inlawrev-2147	371	25	legislative	legislative	ADJ
inlawrev-2147	371	26	history	history	NOUN
inlawrev-2147	371	27	of	of	ADP
inlawrev-2147	371	28	no	no	DET
inlawrev-2147	371	29	-	-	PUNCT
inlawrev-2147	371	30	lapse	lapse	NOUN
inlawrev-2147	371	31	provisions	provision	NOUN
inlawrev-2147	371	32	)	)	PUNCT
inlawrev-2147	371	33	.	.	PUNCT
inlawrev-2147	372	1	presumably	presumably	ADV
inlawrev-2147	372	2	,	,	PUNCT
inlawrev-2147	372	3	stock	stock	NOUN
inlawrev-2147	372	4	might	might	AUX
inlawrev-2147	372	5	be	be	AUX
inlawrev-2147	372	6	sold	sell	VERB
inlawrev-2147	372	7	to	to	ADP
inlawrev-2147	372	8	an	an	DET
inlawrev-2147	372	9	employee	employee	NOUN
inlawrev-2147	372	10	under	under	ADP
inlawrev-2147	372	11	a	a	DET
inlawrev-2147	372	12	provision	provision	NOUN
inlawrev-2147	372	13	for	for	ADP
inlawrev-2147	372	14	forfeiture	forfeiture	NOUN
inlawrev-2147	372	15	at	at	ADP
inlawrev-2147	372	16	a	a	DET
inlawrev-2147	372	17	zero	zero	NUM
inlawrev-2147	372	18	return	return	NOUN
inlawrev-2147	372	19	of	of	ADP
inlawrev-2147	372	20	cost	cost	NOUN
inlawrev-2147	372	21	for	for	ADP
inlawrev-2147	372	22	ten	ten	NUM
inlawrev-2147	372	23	years	year	NOUN
inlawrev-2147	372	24	and	and	CCONJ
inlawrev-2147	372	25	a	a	DET
inlawrev-2147	372	26	no	no	DET
inlawrev-2147	372	27	-	-	PUNCT
inlawrev-2147	372	28	lapse	lapse	NOUN
inlawrev-2147	372	29	repurchase	repurchase	NOUN
inlawrev-2147	372	30	at	at	ADP
inlawrev-2147	372	31	a	a	DET
inlawrev-2147	372	32	formula	formula	NOUN
inlawrev-2147	372	33	price	price	NOUN
inlawrev-2147	372	34	upon	upon	SCONJ
inlawrev-2147	372	35	termination	termination	NOUN
inlawrev-2147	372	36	of	of	ADP
inlawrev-2147	372	37	employment	employment	NOUN
inlawrev-2147	372	38	thereafter	thereafter	ADV
inlawrev-2147	372	39	.	.	PUNCT
inlawrev-2147	373	1	arguably	arguably	ADV
inlawrev-2147	373	2	,	,	PUNCT
inlawrev-2147	373	3	the	the	DET
inlawrev-2147	373	4	stock	stock	NOUN
inlawrev-2147	373	5	would	would	AUX
inlawrev-2147	373	6	not	not	PART
inlawrev-2147	373	7	be	be	AUX
inlawrev-2147	373	8	subject	subject	ADJ
inlawrev-2147	373	9	to	to	ADP
inlawrev-2147	373	10	a	a	DET
inlawrev-2147	373	11	no	no	DET
inlawrev-2147	373	12	-	-	PUNCT
inlawrev-2147	373	13	lapse	lapse	NOUN
inlawrev-2147	373	14	provision	provision	NOUN
inlawrev-2147	373	15	"	"	PUNCT
inlawrev-2147	373	16	standing	stand	VERB
inlawrev-2147	373	17	alone	alone	ADV
inlawrev-2147	373	18	,	,	PUNCT
inlawrev-2147	373	19	"	"	PUNCT
inlawrev-2147	373	20	and	and	CCONJ
inlawrev-2147	373	21	the	the	DET
inlawrev-2147	373	22	accompanying	accompanying	ADJ
inlawrev-2147	373	23	substantial	substantial	ADJ
inlawrev-2147	373	24	risk	risk	NOUN
inlawrev-2147	373	25	of	of	ADP
inlawrev-2147	373	26	forfeiture	forfeiture	NOUN
inlawrev-2147	373	27	provision	provision	NOUN
inlawrev-2147	373	28	would	would	AUX
inlawrev-2147	373	29	defer	defer	VERB
inlawrev-2147	373	30	the	the	DET
inlawrev-2147	373	31	tax	tax	NOUN
inlawrev-2147	373	32	for	for	ADP
inlawrev-2147	373	33	ten	ten	NUM
inlawrev-2147	373	34	years	year	NOUN
inlawrev-2147	373	35	.	.	PUNCT
inlawrev-2147	374	1	49normally	49normally	ADV
inlawrev-2147	374	2	,	,	PUNCT
inlawrev-2147	374	3	the	the	DET
inlawrev-2147	374	4	formula	formula	NOUN
inlawrev-2147	374	5	price	price	NOUN
inlawrev-2147	374	6	will	will	AUX
inlawrev-2147	374	7	be	be	AUX
inlawrev-2147	374	8	accepted	accept	VERB
inlawrev-2147	374	9	as	as	ADP
inlawrev-2147	374	10	a	a	DET
inlawrev-2147	374	11	measure	measure	NOUN
inlawrev-2147	374	12	of	of	ADP
inlawrev-2147	374	13	fair	fair	ADJ
inlawrev-2147	374	14	market	market	NOUN
inlawrev-2147	374	15	value	value	NOUN
inlawrev-2147	374	16	.	.	PUNCT
inlawrev-2147	375	1	int	int	NOUN
inlawrev-2147	375	2	.	.	PUNCT
inlawrev-2147	376	1	rev	rev	PROPN
inlawrev-2147	376	2	.	.	PROPN
inlawrev-2147	376	3	code	code	PROPN
inlawrev-2147	376	4	of	of	ADP
inlawrev-2147	376	5	1954	1954	NUM
inlawrev-2147	376	6	,	,	PUNCT
inlawrev-2147	376	7	§	§	PROPN
inlawrev-2147	376	8	83(d	83(d	NUM
inlawrev-2147	376	9	)	)	PUNCT
inlawrev-2147	376	10	(	(	PUNCT
inlawrev-2147	376	11	1	1	NUM
inlawrev-2147	376	12	)	)	PUNCT
inlawrev-2147	376	13	.	.	PUNCT
inlawrev-2147	377	1	50	50	NUM
inlawrev-2147	378	1	i	i	PRON
inlawrev-2147	378	2	d.	d.	PROPN
inlawrev-2147	378	3	§	§	PROPN
inlawrev-2147	378	4	83(a	83(a	NUM
inlawrev-2147	378	5	)	)	PUNCT
inlawrev-2147	378	6	(	(	PUNCT
inlawrev-2147	378	7	2	2	NUM
inlawrev-2147	378	8	)	)	PUNCT
inlawrev-2147	378	9	.	.	PUNCT
inlawrev-2147	379	1	5	5	X
inlawrev-2147	379	2	}	}	PUNCT
inlawrev-2147	379	3	i	i	PROPN
inlawrev-2147	379	4	d.	d.	PROPN
inlawrev-2147	379	5	§	§	PROPN
inlawrev-2147	379	6	83(d)(1	83(d)(1	NUM
inlawrev-2147	379	7	)	)	PUNCT
inlawrev-2147	379	8	.	.	PUNCT
inlawrev-2147	380	1	this	this	PRON
inlawrev-2147	380	2	avoids	avoid	VERB
inlawrev-2147	380	3	the	the	DET
inlawrev-2147	380	4	tedious	tedious	ADJ
inlawrev-2147	380	5	task	task	NOUN
inlawrev-2147	380	6	of	of	ADP
inlawrev-2147	380	7	stock	stock	NOUN
inlawrev-2147	380	8	valuation	valuation	NOUN
inlawrev-2147	380	9	if	if	SCONJ
inlawrev-2147	380	10	the	the	DET
inlawrev-2147	380	11	shares	share	NOUN
inlawrev-2147	380	12	have	have	VERB
inlawrev-2147	380	13	no	no	DET
inlawrev-2147	380	14	established	establish	VERB
inlawrev-2147	380	15	market	market	NOUN
inlawrev-2147	380	16	.	.	PUNCT
inlawrev-2147	381	1	see	see	VERB
inlawrev-2147	381	2	generally	generally	ADV
inlawrev-2147	381	3	banks	bank	NOUN
inlawrev-2147	381	4	,	,	PUNCT
inlawrev-2147	381	5	present	present	ADJ
inlawrev-2147	381	6	value	value	NOUN
inlawrev-2147	381	7	and	and	CCONJ
inlawrev-2147	381	8	the	the	DET
inlawrev-2147	381	9	close	close	ADJ
inlawrev-2147	381	10	corporation	corporation	NOUN
inlawrev-2147	381	11	,	,	PUNCT
inlawrev-2147	381	12	49	49	NUM
inlawrev-2147	381	13	taxes	taxis	NOUN
inlawrev-2147	381	14	33	33	NUM
inlawrev-2147	381	15	(	(	PUNCT
inlawrev-2147	381	16	1971	1971	NUM
inlawrev-2147	381	17	)	)	PUNCT
inlawrev-2147	381	18	.	.	PUNCT
inlawrev-2147	382	1	it	it	PRON
inlawrev-2147	382	2	also	also	ADV
inlawrev-2147	382	3	does	do	VERB
inlawrev-2147	382	4	away	away	ADV
inlawrev-2147	382	5	with	with	ADP
inlawrev-2147	382	6	an	an	DET
inlawrev-2147	382	7	otherwise	otherwise	ADV
inlawrev-2147	382	8	troublesome	troublesome	ADJ
inlawrev-2147	382	9	question	question	NOUN
inlawrev-2147	382	10	of	of	ADP
inlawrev-2147	382	11	how	how	SCONJ
inlawrev-2147	382	12	much	much	ADJ
inlawrev-2147	382	13	to	to	PART
inlawrev-2147	382	14	reduce	reduce	VERB
inlawrev-2147	382	15	fair	fair	ADJ
inlawrev-2147	382	16	market	market	NOUN
inlawrev-2147	382	17	value	value	NOUN
inlawrev-2147	382	18	so	so	SCONJ
inlawrev-2147	382	19	that	that	SCONJ
inlawrev-2147	382	20	a	a	DET
inlawrev-2147	382	21	no	no	DET
inlawrev-2147	382	22	-	-	PUNCT
inlawrev-2147	382	23	lapse	lapse	NOUN
inlawrev-2147	382	24	restriction	restriction	NOUN
inlawrev-2147	382	25	is	be	AUX
inlawrev-2147	382	26	given	give	VERB
inlawrev-2147	382	27	effect	effect	NOUN
inlawrev-2147	382	28	.	.	PUNCT
inlawrev-2147	383	1	52one	52one	NOUN
inlawrev-2147	383	2	pair	pair	NOUN
inlawrev-2147	383	3	of	of	ADP
inlawrev-2147	383	4	authors	author	NOUN
inlawrev-2147	383	5	has	have	AUX
inlawrev-2147	383	6	suggested	suggest	VERB
inlawrev-2147	383	7	that	that	SCONJ
inlawrev-2147	383	8	an	an	DET
inlawrev-2147	383	9	option	option	NOUN
inlawrev-2147	383	10	to	to	PART
inlawrev-2147	383	11	repurchase	repurchase	VERB
inlawrev-2147	383	12	may	may	AUX
inlawrev-2147	383	13	constitute	constitute	VERB
inlawrev-2147	383	14	a	a	DET
inlawrev-2147	383	15	substantial	substantial	ADJ
inlawrev-2147	383	16	risk	risk	NOUN
inlawrev-2147	383	17	of	of	ADP
inlawrev-2147	383	18	forfeiture	forfeiture	NOUN
inlawrev-2147	383	19	while	while	SCONJ
inlawrev-2147	383	20	a	a	DET
inlawrev-2147	383	21	mandatory	mandatory	ADJ
inlawrev-2147	383	22	repurchase	repurchase	NOUN
inlawrev-2147	383	23	will	will	AUX
inlawrev-2147	383	24	not	not	PART
inlawrev-2147	383	25	.	.	PUNCT
inlawrev-2147	384	1	sexton	sexton	PROPN
inlawrev-2147	384	2	&	&	CCONJ
inlawrev-2147	384	3	boyle	boyle	PROPN
inlawrev-2147	384	4	,	,	PUNCT
inlawrev-2147	384	5	how	how	SCONJ
inlawrev-2147	384	6	proposed	propose	VERB
inlawrev-2147	384	7	section	section	NOUN
inlawrev-2147	384	8	83	83	NUM
inlawrev-2147	384	9	regs	reg	NOUN
inlawrev-2147	384	10	create	create	VERB
inlawrev-2147	384	11	traps	trap	NOUN
inlawrev-2147	384	12	in	in	ADP
inlawrev-2147	384	13	restricted	restrict	VERB
inlawrev-2147	384	14	stock	stock	NOUN
inlawrev-2147	384	15	and	and	CCONJ
inlawrev-2147	384	16	stock	stock	NOUN
inlawrev-2147	384	17	option	option	NOUN
inlawrev-2147	384	18	areas	area	NOUN
inlawrev-2147	384	19	,	,	PUNCT
inlawrev-2147	384	20	39	39	NUM
inlawrev-2147	384	21	j.	j.	PROPN
inlawrev-2147	384	22	taxation	taxation	PROPN
inlawrev-2147	384	23	184	184	NUM
inlawrev-2147	384	24	,	,	PUNCT
inlawrev-2147	384	25	186	186	NUM
inlawrev-2147	384	26	(	(	PUNCT
inlawrev-2147	384	27	1973	1973	NUM
inlawrev-2147	384	28	)	)	PUNCT
inlawrev-2147	384	29	.	.	PUNCT
inlawrev-2147	385	1	a	a	DET
inlawrev-2147	385	2	repurchase	repurchase	NOUN
inlawrev-2147	385	3	at	at	ADP
inlawrev-2147	385	4	fair	fair	ADJ
inlawrev-2147	385	5	value	value	NOUN
inlawrev-2147	385	6	is	be	AUX
inlawrev-2147	385	7	not	not	PART
inlawrev-2147	385	8	considered	consider	VERB
inlawrev-2147	385	9	a	a	DET
inlawrev-2147	385	10	no	no	DET
inlawrev-2147	385	11	-	-	PUNCT
inlawrev-2147	385	12	lapse	lapse	NOUN
inlawrev-2147	385	13	provision	provision	NOUN
inlawrev-2147	385	14	.	.	PUNCT
inlawrev-2147	386	1	proposed	propose	VERB
inlawrev-2147	386	2	treas	treas	PROPN
inlawrev-2147	386	3	.	.	PUNCT
inlawrev-2147	387	1	reg	reg	PROPN
inlawrev-2147	387	2	.	.	PUNCT
inlawrev-2147	388	1	§	§	NOUN
inlawrev-2147	388	2	1.83	1.83	NUM
inlawrev-2147	388	3	-	-	SYM
inlawrev-2147	388	4	5	5	NUM
inlawrev-2147	388	5	(	(	PUNCT
inlawrev-2147	388	6	a	a	NOUN
inlawrev-2147	388	7	)	)	PUNCT
inlawrev-2147	388	8	,	,	PUNCT
inlawrev-2147	388	9	36	36	NUM
inlawrev-2147	388	10	fed	feed	VERB
inlawrev-2147	388	11	.	.	PUNCT
inlawrev-2147	389	1	reg	reg	PROPN
inlawrev-2147	389	2	.	.	PUNCT
inlawrev-2147	390	1	10792	10792	NUM
inlawrev-2147	390	2	(	(	PUNCT
inlawrev-2147	390	3	1971	1971	NUM
inlawrev-2147	390	4	)	)	PUNCT
inlawrev-2147	390	5	.	.	PUNCT
inlawrev-2147	391	1	presumably	presumably	ADV
inlawrev-2147	391	2	,	,	PUNCT
inlawrev-2147	391	3	a	a	DET
inlawrev-2147	391	4	taxable	taxable	ADJ
inlawrev-2147	391	5	event	event	NOUN
inlawrev-2147	391	6	would	would	AUX
inlawrev-2147	391	7	occur	occur	VERB
inlawrev-2147	391	8	upon	upon	SCONJ
inlawrev-2147	391	9	the	the	DET
inlawrev-2147	391	10	initial	initial	ADJ
inlawrev-2147	391	11	transfer	transfer	NOUN
inlawrev-2147	391	12	since	since	SCONJ
inlawrev-2147	391	13	the	the	DET
inlawrev-2147	391	14	requirement	requirement	NOUN
inlawrev-2147	391	15	of	of	ADP
inlawrev-2147	391	16	repurchase	repurchase	NOUN
inlawrev-2147	391	17	at	at	ADP
inlawrev-2147	391	18	fair	fair	ADJ
inlawrev-2147	391	19	value	value	NOUN
inlawrev-2147	391	20	would	would	AUX
inlawrev-2147	391	21	negate	negate	VERB
inlawrev-2147	391	22	the	the	DET
inlawrev-2147	391	23	existence	existence	NOUN
inlawrev-2147	391	24	of	of	ADP
inlawrev-2147	391	25	a	a	DET
inlawrev-2147	391	26	substantial	substantial	ADJ
inlawrev-2147	391	27	risk	risk	NOUN
inlawrev-2147	391	28	of	of	ADP
inlawrev-2147	391	29	forfeiture	forfeiture	NOUN
inlawrev-2147	391	30	.	.	PUNCT
inlawrev-2147	392	1	1975	1975	NUM
inlawrev-2147	392	2	]	]	PUNCT
inlawrev-2147	392	3	restricted	restrict	VERB
inlawrev-2147	392	4	stock	stock	NOUN
inlawrev-2147	392	5	667	667	NUM
inlawrev-2147	392	6	change	change	NOUN
inlawrev-2147	392	7	would	would	AUX
inlawrev-2147	392	8	merely	merely	ADV
inlawrev-2147	392	9	transform	transform	VERB
inlawrev-2147	392	10	this	this	DET
inlawrev-2147	392	11	study	study	NOUN
inlawrev-2147	392	12	from	from	ADP
inlawrev-2147	392	13	an	an	DET
inlawrev-2147	392	14	inquiry	inquiry	NOUN
inlawrev-2147	392	15	into	into	ADP
inlawrev-2147	392	16	a	a	DET
inlawrev-2147	392	17	prologue	prologue	NOUN
inlawrev-2147	392	18	.	.	PUNCT
inlawrev-2147	393	1	thus	thus	ADV
inlawrev-2147	393	2	,	,	PUNCT
inlawrev-2147	393	3	even	even	ADV
inlawrev-2147	393	4	if	if	SCONJ
inlawrev-2147	393	5	changes	change	NOUN
inlawrev-2147	393	6	occur	occur	VERB
inlawrev-2147	393	7	or	or	CCONJ
inlawrev-2147	393	8	the	the	DET
inlawrev-2147	393	9	proposed	propose	VERB
inlawrev-2147	393	10	regulations	regulation	NOUN
inlawrev-2147	393	11	become	become	VERB
inlawrev-2147	393	12	final	final	ADJ
inlawrev-2147	393	13	,	,	PUNCT
inlawrev-2147	393	14	the	the	DET
inlawrev-2147	393	15	prudent	prudent	ADJ
inlawrev-2147	393	16	planner	planner	NOUN
inlawrev-2147	393	17	should	should	AUX
inlawrev-2147	393	18	nevertheless	nevertheless	ADV
inlawrev-2147	393	19	avoid	avoid	VERB
inlawrev-2147	393	20	innovative	innovative	ADJ
inlawrev-2147	393	21	deviations	deviation	NOUN
inlawrev-2147	393	22	from	from	ADP
inlawrev-2147	393	23	the	the	DET
inlawrev-2147	393	24	examples	example	NOUN
inlawrev-2147	393	25	contained	contain	VERB
inlawrev-2147	393	26	in	in	ADP
inlawrev-2147	393	27	any	any	DET
inlawrev-2147	393	28	treasury	treasury	NOUN
inlawrev-2147	393	29	guidelines	guideline	NOUN
inlawrev-2147	393	30	until	until	SCONJ
inlawrev-2147	393	31	this	this	DET
inlawrev-2147	393	32	relatively	relatively	ADV
inlawrev-2147	393	33	new	new	ADJ
inlawrev-2147	393	34	area	area	NOUN
inlawrev-2147	393	35	receives	receive	VERB
inlawrev-2147	393	36	the	the	DET
inlawrev-2147	393	37	benefit	benefit	NOUN
inlawrev-2147	393	38	of	of	ADP
inlawrev-2147	393	39	judicial	judicial	ADJ
inlawrev-2147	393	40	interpretation	interpretation	NOUN
inlawrev-2147	393	41	.	.	PUNCT