id	sid	tid	token	lemma	pos
inlawrev-2164	1	1	indiana	indiana	PROPN
inlawrev-2164	1	2	law	law	PROPN
inlawrev-2164	1	3	review	review	PROPN
inlawrev-2164	1	4	indiana	indiana	PROPN
inlawrev-2164	1	5	lair	lair	PROPN
inlawrev-2164	1	6	review	review	NOUN
inlawrev-2164	1	7	volume	volume	NOUN
inlawrev-2164	1	8	8	8	NUM
inlawrev-2164	1	9	1975	1975	NUM
inlawrev-2164	1	10	number	number	NOUN
inlawrev-2164	1	11	6	6	NUM
inlawrev-2164	1	12	realty	realty	NOUN
inlawrev-2164	1	13	shelter	shelter	NOUN
inlawrev-2164	1	14	partnerships	partnership	NOUN
inlawrev-2164	1	15	in	in	ADP
inlawrev-2164	1	16	a	a	DET
inlawrev-2164	1	17	nutshell	nutshell	ADJ
inlawrev-2164	1	18	donald	donald	PROPN
inlawrev-2164	1	19	j.	j.	PROPN
inlawrev-2164	1	20	weidner	weidner	PROPN
inlawrev-2164	1	21	*	*	PROPN
inlawrev-2164	1	22	i.	i.	PROPN
inlawrev-2164	1	23	introduction	introduction	NOUN
inlawrev-2164	1	24	there	there	PRON
inlawrev-2164	1	25	continues	continue	VERB
inlawrev-2164	1	26	to	to	PART
inlawrev-2164	1	27	be	be	AUX
inlawrev-2164	1	28	heated	heat	VERB
inlawrev-2164	1	29	discussion	discussion	NOUN
inlawrev-2164	1	30	about	about	ADP
inlawrev-2164	1	31	tax	tax	NOUN
inlawrev-2164	1	32	reform	reform	NOUN
inlawrev-2164	1	33	in	in	ADP
inlawrev-2164	1	34	the	the	DET
inlawrev-2164	1	35	area	area	NOUN
inlawrev-2164	1	36	of	of	ADP
inlawrev-2164	1	37	real	real	ADJ
inlawrev-2164	1	38	estate	estate	NOUN
inlawrev-2164	1	39	tax	tax	NOUN
inlawrev-2164	1	40	shelters	shelter	NOUN
inlawrev-2164	1	41	.	.	PUNCT
inlawrev-2164	2	1	in	in	ADP
inlawrev-2164	2	2	the	the	DET
inlawrev-2164	2	3	past	past	ADJ
inlawrev-2164	2	4	few	few	ADJ
inlawrev-2164	2	5	years	year	NOUN
inlawrev-2164	2	6	,	,	PUNCT
inlawrev-2164	2	7	the	the	DET
inlawrev-2164	2	8	internal	internal	ADJ
inlawrev-2164	2	9	revenue	revenue	NOUN
inlawrev-2164	2	10	service	service	NOUN
inlawrev-2164	2	11	has	have	AUX
inlawrev-2164	2	12	taken	take	VERB
inlawrev-2164	2	13	what	what	PRON
inlawrev-2164	2	14	many	many	ADJ
inlawrev-2164	2	15	feel	feel	VERB
inlawrev-2164	2	16	to	to	PART
inlawrev-2164	2	17	be	be	AUX
inlawrev-2164	2	18	substantively	substantively	ADV
inlawrev-2164	2	19	unsupportable	unsupportable	ADJ
inlawrev-2164	2	20	moves	move	NOUN
inlawrev-2164	2	21	against	against	ADP
inlawrev-2164	2	22	the	the	DET
inlawrev-2164	2	23	use	use	NOUN
inlawrev-2164	2	24	of	of	ADP
inlawrev-2164	2	25	real	real	ADJ
inlawrev-2164	2	26	estate	estate	NOUN
inlawrev-2164	2	27	partnerships	partnership	NOUN
inlawrev-2164	2	28	to	to	PART
inlawrev-2164	2	29	deliver	deliver	VERB
inlawrev-2164	2	30	tax	tax	NOUN
inlawrev-2164	2	31	shelter	shelter	NOUN
inlawrev-2164	2	32	to	to	ADP
inlawrev-2164	2	33	high	high	ADJ
inlawrev-2164	2	34	bracket	bracket	NOUN
inlawrev-2164	2	35	investors	investor	NOUN
inlawrev-2164	2	36	.	.	PUNCT
inlawrev-2164	3	1	the	the	DET
inlawrev-2164	3	2	purpose	purpose	NOUN
inlawrev-2164	3	3	of	of	ADP
inlawrev-2164	3	4	this	this	DET
inlawrev-2164	3	5	article	article	NOUN
inlawrev-2164	3	6	is	be	AUX
inlawrev-2164	3	7	to	to	PART
inlawrev-2164	3	8	explain	explain	VERB
inlawrev-2164	3	9	the	the	DET
inlawrev-2164	3	10	service	service	NOUN
inlawrev-2164	3	11	's	's	PART
inlawrev-2164	3	12	actions	action	NOUN
inlawrev-2164	3	13	against	against	ADP
inlawrev-2164	3	14	realty	realty	NOUN
inlawrev-2164	3	15	partnerships	partnership	NOUN
inlawrev-2164	3	16	in	in	ADP
inlawrev-2164	3	17	the	the	DET
inlawrev-2164	3	18	context	context	NOUN
inlawrev-2164	3	19	of	of	ADP
inlawrev-2164	3	20	current	current	ADJ
inlawrev-2164	3	21	manipulations	manipulation	NOUN
inlawrev-2164	3	22	of	of	ADP
inlawrev-2164	3	23	the	the	DET
inlawrev-2164	3	24	partnership	partnership	NOUN
inlawrev-2164	3	25	form	form	NOUN
inlawrev-2164	3	26	.	.	PUNCT
inlawrev-2164	4	1	ii	ii	PROPN
inlawrev-2164	4	2	.	.	PUNCT
inlawrev-2164	5	1	the	the	DET
inlawrev-2164	5	2	essence	essence	NOUN
inlawrev-2164	5	3	op	op	NOUN
inlawrev-2164	5	4	tax	tax	NOUN
inlawrev-2164	5	5	shelter	shelter	NOUN
inlawrev-2164	5	6	a.	a.	NOUN
inlawrev-2164	5	7	in	in	ADP
inlawrev-2164	5	8	general	general	ADJ
inlawrev-2164	5	9	the	the	DET
inlawrev-2164	5	10	term	term	NOUN
inlawrev-2164	5	11	"	"	PUNCT
inlawrev-2164	5	12	tax	tax	NOUN
inlawrev-2164	5	13	shelter	shelter	NOUN
inlawrev-2164	5	14	"	"	PUNCT
inlawrev-2164	5	15	is	be	AUX
inlawrev-2164	5	16	usually	usually	ADV
inlawrev-2164	5	17	used	use	VERB
inlawrev-2164	5	18	in	in	ADP
inlawrev-2164	5	19	one	one	NUM
inlawrev-2164	5	20	of	of	ADP
inlawrev-2164	5	21	two	two	NUM
inlawrev-2164	5	22	ways	way	NOUN
inlawrev-2164	5	23	.	.	PUNCT
inlawrev-2164	6	1	1	1	NUM
inlawrev-2164	6	2	the	the	DET
inlawrev-2164	6	3	first	first	ADJ
inlawrev-2164	6	4	definition	definition	NOUN
inlawrev-2164	6	5	of	of	ADP
inlawrev-2164	6	6	a	a	DET
inlawrev-2164	6	7	tax	tax	NOUN
inlawrev-2164	6	8	shelter	shelter	NOUN
inlawrev-2164	6	9	is	be	AUX
inlawrev-2164	6	10	an	an	DET
inlawrev-2164	6	11	investment	investment	NOUN
inlawrev-2164	6	12	through	through	ADP
inlawrev-2164	6	13	which	which	PRON
inlawrev-2164	6	14	one	one	NOUN
inlawrev-2164	6	15	pays	pay	VERB
inlawrev-2164	6	16	tax	tax	NOUN
inlawrev-2164	6	17	on	on	ADP
inlawrev-2164	6	18	less	less	ADJ
inlawrev-2164	6	19	cash	cash	NOUN
inlawrev-2164	6	20	than	than	ADP
inlawrev-2164	6	21	one	one	NUM
inlawrev-2164	6	22	receives	receive	VERB
inlawrev-2164	6	23	.	.	PUNCT
inlawrev-2164	7	1	in	in	ADP
inlawrev-2164	7	2	this	this	DET
inlawrev-2164	7	3	sense	sense	NOUN
inlawrev-2164	7	4	,	,	PUNCT
inlawrev-2164	7	5	a	a	DET
inlawrev-2164	7	6	tax	tax	NOUN
inlawrev-2164	7	7	-	-	PUNCT
inlawrev-2164	7	8	exempt	exempt	ADJ
inlawrev-2164	7	9	bond	bond	NOUN
inlawrev-2164	7	10	is	be	AUX
inlawrev-2164	7	11	considered	consider	VERB
inlawrev-2164	7	12	a	a	DET
inlawrev-2164	7	13	tax	tax	NOUN
inlawrev-2164	7	14	shelter	shelter	NOUN
inlawrev-2164	7	15	because	because	SCONJ
inlawrev-2164	7	16	no	no	DET
inlawrev-2164	7	17	tax	tax	NOUN
inlawrev-2164	7	18	need	need	NOUN
inlawrev-2164	7	19	be	be	AUX
inlawrev-2164	7	20	paid	pay	VERB
inlawrev-2164	7	21	on	on	ADP
inlawrev-2164	7	22	its	its	PRON
inlawrev-2164	7	23	interest	interest	NOUN
inlawrev-2164	7	24	income	income	NOUN
inlawrev-2164	7	25	.	.	PUNCT
inlawrev-2164	8	1	in	in	ADP
inlawrev-2164	8	2	an	an	DET
inlawrev-2164	8	3	investment	investment	NOUN
inlawrev-2164	8	4	in	in	ADP
inlawrev-2164	8	5	depreciable	depreciable	ADJ
inlawrev-2164	8	6	real	real	ADJ
inlawrev-2164	8	7	estate	estate	NOUN
inlawrev-2164	8	8	,	,	PUNCT
inlawrev-2164	8	9	a	a	DET
inlawrev-2164	8	10	tax	tax	NOUN
inlawrev-2164	8	11	shelter	shelter	NOUN
inlawrev-2164	8	12	in	in	ADP
inlawrev-2164	8	13	this	this	DET
inlawrev-2164	8	14	sense	sense	NOUN
inlawrev-2164	8	15	exists	exist	VERB
inlawrev-2164	8	16	in	in	ADP
inlawrev-2164	8	17	any	any	DET
inlawrev-2164	8	18	year	year	NOUN
inlawrev-2164	8	19	in	in	ADP
inlawrev-2164	8	20	which	which	PRON
inlawrev-2164	8	21	the	the	DET
inlawrev-2164	8	22	depreciation	depreciation	NOUN
inlawrev-2164	8	23	deduction	deduction	NOUN
inlawrev-2164	8	24	claimed	claim	VERB
inlawrev-2164	8	25	exceeds	exceed	VERB
inlawrev-2164	8	26	the	the	DET
inlawrev-2164	8	27	amount	amount	NOUN
inlawrev-2164	8	28	of	of	ADP
inlawrev-2164	8	29	cash	cash	NOUN
inlawrev-2164	8	30	spent	spend	VERB
inlawrev-2164	8	31	to	to	PART
inlawrev-2164	8	32	retire	retire	VERB
inlawrev-2164	8	33	the	the	DET
inlawrev-2164	8	34	principal	principal	NOUN
inlawrev-2164	8	35	on	on	ADP
inlawrev-2164	8	36	the	the	DET
inlawrev-2164	8	37	outstanding	outstanding	ADJ
inlawrev-2164	8	38	indebtedness	indebtedness	NOUN
inlawrev-2164	8	39	.	.	PUNCT
inlawrev-2164	9	1	*	*	PUNCT
inlawrev-2164	9	2	associate	associate	ADJ
inlawrev-2164	9	3	professor	professor	NOUN
inlawrev-2164	9	4	of	of	ADP
inlawrev-2164	9	5	law	law	NOUN
inlawrev-2164	9	6	,	,	PUNCT
inlawrev-2164	9	7	cleveland	cleveland	PROPN
inlawrev-2164	9	8	state	state	PROPN
inlawrev-2164	9	9	university	university	PROPN
inlawrev-2164	9	10	college	college	PROPN
inlawrev-2164	9	11	of	of	ADP
inlawrev-2164	9	12	law	law	NOUN
inlawrev-2164	9	13	.	.	PUNCT
inlawrev-2164	10	1	b.s	b.s	PROPN
inlawrev-2164	10	2	.	.	PROPN
inlawrev-2164	10	3	,	,	PUNCT
inlawrev-2164	10	4	fordham	fordham	PROPN
inlawrev-2164	10	5	university	university	PROPN
inlawrev-2164	10	6	,	,	PUNCT
inlawrev-2164	10	7	1966	1966	NUM
inlawrev-2164	10	8	;	;	PUNCT
inlawrev-2164	10	9	j.d	j.d	PROPN
inlawrev-2164	10	10	.	.	PROPN
inlawrev-2164	10	11	,	,	PUNCT
inlawrev-2164	10	12	university	university	PROPN
inlawrev-2164	10	13	of	of	ADP
inlawrev-2164	10	14	texas	texas	PROPN
inlawrev-2164	10	15	at	at	ADP
inlawrev-2164	10	16	austin	austin	PROPN
inlawrev-2164	10	17	,	,	PUNCT
inlawrev-2164	10	18	1969	1969	NUM
inlawrev-2164	10	19	.	.	PUNCT
inlawrev-2164	11	1	this	this	DET
inlawrev-2164	11	2	article	article	NOUN
inlawrev-2164	11	3	was	be	AUX
inlawrev-2164	11	4	originally	originally	ADV
inlawrev-2164	11	5	presented	present	VERB
inlawrev-2164	11	6	at	at	ADP
inlawrev-2164	11	7	a	a	DET
inlawrev-2164	11	8	continuing	continue	VERB
inlawrev-2164	11	9	legal	legal	ADJ
inlawrev-2164	11	10	education	education	NOUN
inlawrev-2164	11	11	program	program	NOUN
inlawrev-2164	11	12	on	on	ADP
inlawrev-2164	11	13	real	real	ADJ
inlawrev-2164	11	14	estate	estate	NOUN
inlawrev-2164	11	15	transactions	transaction	NOUN
inlawrev-2164	11	16	held	hold	VERB
inlawrev-2164	11	17	by	by	ADP
inlawrev-2164	11	18	cleveland	cleveland	PROPN
inlawrev-2164	11	19	state	state	PROPN
inlawrev-2164	11	20	university	university	PROPN
inlawrev-2164	11	21	college	college	PROPN
inlawrev-2164	11	22	of	of	ADP
inlawrev-2164	11	23	law	law	NOUN
inlawrev-2164	11	24	on	on	ADP
inlawrev-2164	11	25	april	april	PROPN
inlawrev-2164	11	26	18	18	NUM
inlawrev-2164	11	27	-	-	SYM
inlawrev-2164	11	28	19	19	NUM
inlawrev-2164	11	29	,	,	PUNCT
inlawrev-2164	11	30	1975	1975	NUM
inlawrev-2164	11	31	.	.	PUNCT
inlawrev-2164	12	1	the	the	DET
inlawrev-2164	12	2	author	author	NOUN
inlawrev-2164	12	3	wishes	wish	VERB
inlawrev-2164	12	4	to	to	PART
inlawrev-2164	12	5	express	express	VERB
inlawrev-2164	12	6	his	his	PRON
inlawrev-2164	12	7	appreciation	appreciation	NOUN
inlawrev-2164	12	8	to	to	ADP
inlawrev-2164	12	9	professor	professor	PROPN
inlawrev-2164	12	10	michael	michael	PROPN
inlawrev-2164	12	11	j.	j.	PROPN
inlawrev-2164	12	12	zimmer	zimmer	PROPN
inlawrev-2164	12	13	,	,	PUNCT
inlawrev-2164	12	14	of	of	ADP
inlawrev-2164	12	15	wayne	wayne	PROPN
inlawrev-2164	12	16	state	state	PROPN
inlawrev-2164	12	17	university	university	PROPN
inlawrev-2164	12	18	law	law	NOUN
inlawrev-2164	12	19	school	school	NOUN
inlawrev-2164	12	20	,	,	PUNCT
inlawrev-2164	12	21	for	for	ADP
inlawrev-2164	12	22	his	his	PRON
inlawrev-2164	12	23	assistance	assistance	NOUN
inlawrev-2164	12	24	in	in	ADP
inlawrev-2164	12	25	its	its	PRON
inlawrev-2164	12	26	preparation	preparation	NOUN
inlawrev-2164	12	27	.	.	PUNCT
inlawrev-2164	13	1	'	'	PUNCT
inlawrev-2164	13	2	the	the	DET
inlawrev-2164	13	3	focus	focus	NOUN
inlawrev-2164	13	4	of	of	ADP
inlawrev-2164	13	5	this	this	DET
inlawrev-2164	13	6	article	article	NOUN
inlawrev-2164	13	7	is	be	AUX
inlawrev-2164	13	8	on	on	ADP
inlawrev-2164	13	9	investments	investment	NOUN
inlawrev-2164	13	10	in	in	ADP
inlawrev-2164	13	11	partnerships	partnership	NOUN
inlawrev-2164	13	12	holding	hold	VERB
inlawrev-2164	13	13	depreciable	depreciable	ADJ
inlawrev-2164	13	14	interests	interest	NOUN
inlawrev-2164	13	15	in	in	ADP
inlawrev-2164	13	16	real	real	ADJ
inlawrev-2164	13	17	estate	estate	NOUN
inlawrev-2164	13	18	.	.	PUNCT
inlawrev-2164	14	1	for	for	ADP
inlawrev-2164	14	2	a	a	DET
inlawrev-2164	14	3	broader	broad	ADJ
inlawrev-2164	14	4	discussion	discussion	NOUN
inlawrev-2164	14	5	of	of	ADP
inlawrev-2164	14	6	tax	tax	NOUN
inlawrev-2164	14	7	shelters	shelter	NOUN
inlawrev-2164	14	8	and	and	CCONJ
inlawrev-2164	14	9	the	the	DET
inlawrev-2164	14	10	need	need	NOUN
inlawrev-2164	14	11	to	to	PART
inlawrev-2164	14	12	match	match	VERB
inlawrev-2164	14	13	investor	investor	NOUN
inlawrev-2164	14	14	characteristics	characteristic	NOUN
inlawrev-2164	14	15	with	with	ADP
inlawrev-2164	14	16	those	those	PRON
inlawrev-2164	14	17	of	of	ADP
inlawrev-2164	14	18	a	a	DET
inlawrev-2164	14	19	particular	particular	ADJ
inlawrev-2164	14	20	shelter	shelter	NOUN
inlawrev-2164	14	21	,	,	PUNCT
inlawrev-2164	14	22	see	see	PROPN
inlawrev-2164	14	23	calkins	calkins	PROPN
inlawrev-2164	14	24	&	&	CCONJ
inlawrev-2164	14	25	updegraft	updegraft	NOUN
inlawrev-2164	14	26	,	,	PUNCT
inlawrev-2164	14	27	tax	tax	NOUN
inlawrev-2164	14	28	shelters	shelter	NOUN
inlawrev-2164	14	29	,	,	PUNCT
inlawrev-2164	14	30	26	26	NUM
inlawrev-2164	14	31	tax	tax	NOUN
inlawrev-2164	14	32	law	law	NOUN
inlawrev-2164	14	33	.	.	PUNCT
inlawrev-2164	15	1	493	493	NUM
inlawrev-2164	15	2	(	(	PUNCT
inlawrev-2164	15	3	1973	1973	NUM
inlawrev-2164	15	4	)	)	PUNCT
inlawrev-2164	15	5	.	.	PUNCT
inlawrev-2164	16	1	899	899	NUM
inlawrev-2164	16	2	900	900	NUM
inlawrev-2164	16	3	indiana	indiana	NOUN
inlawrev-2164	16	4	law	law	NOUN
inlawrev-2164	16	5	review	review	NOUN
inlawrev-2164	17	1	[	[	X
inlawrev-2164	17	2	vol	vol	NOUN
inlawrev-2164	17	3	.	.	PUNCT
inlawrev-2164	17	4	8:899	8:899	NOUN
inlawrev-2164	17	5	stated	state	VERB
inlawrev-2164	17	6	differently	differently	ADV
inlawrev-2164	17	7	,	,	PUNCT
inlawrev-2164	17	8	taxable	taxable	ADJ
inlawrev-2164	17	9	income	income	NOUN
inlawrev-2164	17	10	will	will	AUX
inlawrev-2164	17	11	be	be	AUX
inlawrev-2164	17	12	less	less	ADJ
inlawrev-2164	17	13	than	than	SCONJ
inlawrev-2164	17	14	the	the	DET
inlawrev-2164	17	15	net	net	ADJ
inlawrev-2164	17	16	amount	amount	NOUN
inlawrev-2164	17	17	of	of	ADP
inlawrev-2164	17	18	cash	cash	NOUN
inlawrev-2164	17	19	actually	actually	ADV
inlawrev-2164	17	20	received	receive	VERB
inlawrev-2164	17	21	whenever	whenever	SCONJ
inlawrev-2164	17	22	the	the	DET
inlawrev-2164	17	23	deduction	deduction	NOUN
inlawrev-2164	17	24	for	for	ADP
inlawrev-2164	17	25	the	the	DET
inlawrev-2164	17	26	non	non	ADJ
inlawrev-2164	17	27	-	-	ADJ
inlawrev-2164	17	28	cash	cash	ADJ
inlawrev-2164	17	29	expense	expense	NOUN
inlawrev-2164	17	30	of	of	ADP
inlawrev-2164	17	31	depreciation	depreciation	NOUN
inlawrev-2164	17	32	exceeds	exceed	VERB
inlawrev-2164	17	33	the	the	DET
inlawrev-2164	17	34	amount	amount	NOUN
inlawrev-2164	17	35	of	of	ADP
inlawrev-2164	17	36	money	money	NOUN
inlawrev-2164	17	37	actually	actually	ADV
inlawrev-2164	17	38	spent	spend	VERB
inlawrev-2164	17	39	to	to	PART
inlawrev-2164	17	40	amortize	amortize	VERB
inlawrev-2164	17	41	the	the	DET
inlawrev-2164	17	42	indebtedness	indebtedness	NOUN
inlawrev-2164	17	43	,	,	PUNCT
inlawrev-2164	17	44	a	a	DET
inlawrev-2164	17	45	cash	cash	NOUN
inlawrev-2164	17	46	expense	expense	NOUN
inlawrev-2164	17	47	for	for	ADP
inlawrev-2164	17	48	which	which	PRON
inlawrev-2164	17	49	there	there	PRON
inlawrev-2164	17	50	is	be	VERB
inlawrev-2164	17	51	no	no	DET
inlawrev-2164	17	52	corresponding	correspond	VERB
inlawrev-2164	17	53	deduction.2	deduction.2	PROPN
inlawrev-2164	17	54	thus	thus	ADV
inlawrev-2164	17	55	,	,	PUNCT
inlawrev-2164	17	56	no	no	ADV
inlawrev-2164	17	57	matter	matter	ADV
inlawrev-2164	17	58	what	what	PRON
inlawrev-2164	17	59	the	the	DET
inlawrev-2164	17	60	other	other	ADJ
inlawrev-2164	17	61	income	income	NOUN
inlawrev-2164	17	62	and	and	CCONJ
inlawrev-2164	17	63	expense	expense	NOUN
inlawrev-2164	17	64	items	item	NOUN
inlawrev-2164	17	65	in	in	ADP
inlawrev-2164	17	66	connection	connection	NOUN
inlawrev-2164	17	67	with	with	ADP
inlawrev-2164	17	68	a	a	DET
inlawrev-2164	17	69	property	property	NOUN
inlawrev-2164	17	70	,	,	PUNCT
inlawrev-2164	17	71	if	if	SCONJ
inlawrev-2164	17	72	depreciation	depreciation	NOUN
inlawrev-2164	17	73	is	be	AUX
inlawrev-2164	17	74	$	$	SYM
inlawrev-2164	17	75	100	100	NUM
inlawrev-2164	17	76	and	and	CCONJ
inlawrev-2164	17	77	debt	debt	NOUN
inlawrev-2164	17	78	amortization	amortization	NOUN
inlawrev-2164	17	79	is	be	AUX
inlawrev-2164	17	80	$	$	SYM
inlawrev-2164	17	81	80	80	NUM
inlawrev-2164	17	82	,	,	PUNCT
inlawrev-2164	17	83	taxable	taxable	ADJ
inlawrev-2164	17	84	income	income	NOUN
inlawrev-2164	17	85	will	will	AUX
inlawrev-2164	17	86	be	be	AUX
inlawrev-2164	17	87	$	$	SYM
inlawrev-2164	17	88	20	20	NUM
inlawrev-2164	17	89	less	less	ADJ
inlawrev-2164	17	90	than	than	SCONJ
inlawrev-2164	17	91	cash	cash	NOUN
inlawrev-2164	17	92	received	receive	VERB
inlawrev-2164	17	93	.	.	PUNCT
inlawrev-2164	18	1	if	if	SCONJ
inlawrev-2164	18	2	there	there	PRON
inlawrev-2164	18	3	is	be	VERB
inlawrev-2164	18	4	an	an	DET
inlawrev-2164	18	5	overall	overall	ADJ
inlawrev-2164	18	6	cash	cash	NOUN
inlawrev-2164	18	7	loss	loss	NOUN
inlawrev-2164	18	8	,	,	PUNCT
inlawrev-2164	18	9	the	the	DET
inlawrev-2164	18	10	tax	tax	NOUN
inlawrev-2164	18	11	loss	loss	NOUN
inlawrev-2164	18	12	will	will	AUX
inlawrev-2164	18	13	be	be	AUX
inlawrev-2164	18	14	$	$	SYM
inlawrev-2164	18	15	20	20	NUM
inlawrev-2164	18	16	greater	great	ADJ
inlawrev-2164	18	17	than	than	ADP
inlawrev-2164	18	18	the	the	DET
inlawrev-2164	18	19	cash	cash	NOUN
inlawrev-2164	18	20	loss	loss	NOUN
inlawrev-2164	18	21	.	.	PUNCT
inlawrev-2164	19	1	investment	investment	NOUN
inlawrev-2164	19	2	advisors	advisor	NOUN
inlawrev-2164	19	3	who	who	PRON
inlawrev-2164	19	4	specialize	specialize	VERB
inlawrev-2164	19	5	in	in	ADP
inlawrev-2164	19	6	partnership	partnership	NOUN
inlawrev-2164	19	7	syndications	syndication	NOUN
inlawrev-2164	19	8	,	,	PUNCT
inlawrev-2164	19	9	however	however	ADV
inlawrev-2164	19	10	,	,	PUNCT
inlawrev-2164	19	11	are	be	AUX
inlawrev-2164	19	12	likely	likely	ADJ
inlawrev-2164	19	13	to	to	PART
inlawrev-2164	19	14	respond	respond	VERB
inlawrev-2164	19	15	that	that	SCONJ
inlawrev-2164	19	16	their	their	PRON
inlawrev-2164	19	17	clients	client	NOUN
inlawrev-2164	19	18	who	who	PRON
inlawrev-2164	19	19	seek	seek	VERB
inlawrev-2164	19	20	"	"	PUNCT
inlawrev-2164	19	21	tax	tax	NOUN
inlawrev-2164	19	22	shelter	shelter	NOUN
inlawrev-2164	19	23	"	"	PUNCT
inlawrev-2164	19	24	are	be	AUX
inlawrev-2164	19	25	using	use	VERB
inlawrev-2164	19	26	the	the	DET
inlawrev-2164	19	27	term	term	NOUN
inlawrev-2164	19	28	in	in	ADP
inlawrev-2164	19	29	a	a	DET
inlawrev-2164	19	30	more	more	ADV
inlawrev-2164	19	31	narrow	narrow	ADJ
inlawrev-2164	19	32	sense	sense	NOUN
inlawrev-2164	19	33	.	.	PUNCT
inlawrev-2164	20	1	highbracket	highbracket	ADJ
inlawrev-2164	20	2	investors	investor	NOUN
inlawrev-2164	20	3	seek	seek	VERB
inlawrev-2164	20	4	surplus	surplus	ADJ
inlawrev-2164	20	5	losses	loss	NOUN
inlawrev-2164	20	6	that	that	PRON
inlawrev-2164	20	7	can	can	AUX
inlawrev-2164	20	8	be	be	AUX
inlawrev-2164	20	9	used	use	VERB
inlawrev-2164	20	10	to	to	PART
inlawrev-2164	20	11	offset	offset	VERB
inlawrev-2164	20	12	their	their	PRON
inlawrev-2164	20	13	income	income	NOUN
inlawrev-2164	20	14	from	from	ADP
inlawrev-2164	20	15	other	other	ADJ
inlawrev-2164	20	16	sources	source	NOUN
inlawrev-2164	20	17	,	,	PUNCT
inlawrev-2164	20	18	not	not	PART
inlawrev-2164	20	19	merely	merely	ADV
inlawrev-2164	20	20	a	a	DET
inlawrev-2164	20	21	stream	stream	NOUN
inlawrev-2164	20	22	of	of	ADP
inlawrev-2164	20	23	income	income	NOUN
inlawrev-2164	20	24	sheltered	shelter	VERB
inlawrev-2164	20	25	from	from	ADP
inlawrev-2164	20	26	tax	tax	NOUN
inlawrev-2164	20	27	as	as	ADP
inlawrev-2164	20	28	in	in	ADP
inlawrev-2164	20	29	the	the	DET
inlawrev-2164	20	30	case	case	NOUN
inlawrev-2164	20	31	of	of	ADP
inlawrev-2164	20	32	a	a	DET
inlawrev-2164	20	33	municipal	municipal	ADJ
inlawrev-2164	20	34	bond	bond	NOUN
inlawrev-2164	20	35	.	.	PUNCT
inlawrev-2164	21	1	cash	cash	NOUN
inlawrev-2164	21	2	flow	flow	NOUN
inlawrev-2164	21	3	,	,	PUNCT
inlawrev-2164	21	4	indeed	indeed	ADV
inlawrev-2164	21	5	,	,	PUNCT
inlawrev-2164	21	6	may	may	AUX
inlawrev-2164	21	7	be	be	AUX
inlawrev-2164	21	8	of	of	ADP
inlawrev-2164	21	9	little	little	ADJ
inlawrev-2164	21	10	or	or	CCONJ
inlawrev-2164	21	11	no	no	DET
inlawrev-2164	21	12	immediate	immediate	ADJ
inlawrev-2164	21	13	interest	interest	NOUN
inlawrev-2164	21	14	.	.	PUNCT
inlawrev-2164	22	1	an	an	DET
inlawrev-2164	22	2	investment	investment	NOUN
inlawrev-2164	22	3	in	in	ADP
inlawrev-2164	22	4	real	real	ADJ
inlawrev-2164	22	5	estate	estate	NOUN
inlawrev-2164	22	6	is	be	AUX
inlawrev-2164	22	7	a	a	DET
inlawrev-2164	22	8	tax	tax	NOUN
inlawrev-2164	22	9	shelter	shelter	NOUN
inlawrev-2164	22	10	in	in	ADP
inlawrev-2164	22	11	this	this	DET
inlawrev-2164	22	12	sense	sense	NOUN
inlawrev-2164	22	13	whenever	whenever	SCONJ
inlawrev-2164	22	14	the	the	DET
inlawrev-2164	22	15	depreciation	depreciation	NOUN
inlawrev-2164	22	16	deduction	deduction	NOUN
inlawrev-2164	22	17	is	be	AUX
inlawrev-2164	22	18	greater	great	ADJ
inlawrev-2164	22	19	than	than	ADP
inlawrev-2164	22	20	the	the	DET
inlawrev-2164	22	21	sum	sum	NOUN
inlawrev-2164	22	22	of	of	ADP
inlawrev-2164	22	23	net	net	ADJ
inlawrev-2164	22	24	cash	cash	NOUN
inlawrev-2164	22	25	flow	flow	NOUN
inlawrev-2164	22	26	plus	plus	CCONJ
inlawrev-2164	22	27	the	the	DET
inlawrev-2164	22	28	amount	amount	NOUN
inlawrev-2164	22	29	of	of	ADP
inlawrev-2164	22	30	principal	principal	NOUN
inlawrev-2164	22	31	paid	pay	VERB
inlawrev-2164	22	32	on	on	ADP
inlawrev-2164	22	33	indebtedness	indebtedness	NOUN
inlawrev-2164	22	34	—	—	PUNCT
inlawrev-2164	22	35	when	when	SCONJ
inlawrev-2164	22	36	,	,	PUNCT
inlawrev-2164	22	37	after	after	ADP
inlawrev-2164	22	38	all	all	DET
inlawrev-2164	22	39	the	the	DET
inlawrev-2164	22	40	net	net	ADJ
inlawrev-2164	22	41	cash	cash	NOUN
inlawrev-2164	22	42	flow	flow	NOUN
inlawrev-2164	22	43	and	and	CCONJ
inlawrev-2164	22	44	non	non	ADJ
inlawrev-2164	22	45	-	-	ADJ
inlawrev-2164	22	46	deductible	deductible	ADJ
inlawrev-2164	22	47	expenditures	expenditure	NOUN
inlawrev-2164	22	48	for	for	ADP
inlawrev-2164	22	49	debt	debt	NOUN
inlawrev-2164	22	50	amortization	amortization	NOUN
inlawrev-2164	22	51	are	be	AUX
inlawrev-2164	22	52	"	"	PUNCT
inlawrev-2164	22	53	sheltered	shelter	VERB
inlawrev-2164	22	54	"	"	PUNCT
inlawrev-2164	22	55	from	from	ADP
inlawrev-2164	22	56	tax	tax	NOUN
inlawrev-2164	22	57	,	,	PUNCT
inlawrev-2164	22	58	there	there	PRON
inlawrev-2164	22	59	will	will	AUX
inlawrev-2164	22	60	be	be	AUX
inlawrev-2164	22	61	surplus	surplus	ADJ
inlawrev-2164	22	62	losses	loss	NOUN
inlawrev-2164	22	63	.	.	PUNCT
inlawrev-2164	23	1	real	real	ADJ
inlawrev-2164	23	2	estate	estate	NOUN
inlawrev-2164	23	3	tax	tax	NOUN
inlawrev-2164	23	4	shelters	shelter	NOUN
inlawrev-2164	23	5	would	would	AUX
inlawrev-2164	23	6	not	not	PART
inlawrev-2164	23	7	be	be	AUX
inlawrev-2164	23	8	as	as	ADV
inlawrev-2164	23	9	popular	popular	ADJ
inlawrev-2164	23	10	as	as	SCONJ
inlawrev-2164	23	11	they	they	PRON
inlawrev-2164	23	12	are	be	AUX
inlawrev-2164	23	13	if	if	SCONJ
inlawrev-2164	23	14	an	an	DET
inlawrev-2164	23	15	investor	investor	NOUN
inlawrev-2164	23	16	were	be	AUX
inlawrev-2164	23	17	permitted	permit	VERB
inlawrev-2164	23	18	to	to	PART
inlawrev-2164	23	19	deduct	deduct	VERB
inlawrev-2164	23	20	losses	loss	NOUN
inlawrev-2164	23	21	only	only	ADV
inlawrev-2164	23	22	up	up	ADP
inlawrev-2164	23	23	to	to	ADP
inlawrev-2164	23	24	the	the	DET
inlawrev-2164	23	25	amount	amount	NOUN
inlawrev-2164	23	26	of	of	ADP
inlawrev-2164	23	27	his	his	PRON
inlawrev-2164	23	28	actual	actual	ADJ
inlawrev-2164	23	29	cash	cash	NOUN
inlawrev-2164	23	30	investment	investment	NOUN
inlawrev-2164	23	31	in	in	ADP
inlawrev-2164	23	32	an	an	DET
inlawrev-2164	23	33	enterprise	enterprise	NOUN
inlawrev-2164	23	34	.	.	PUNCT
inlawrev-2164	24	1	under	under	ADP
inlawrev-2164	24	2	the	the	DET
inlawrev-2164	24	3	internal	internal	ADJ
inlawrev-2164	24	4	revenue	revenue	NOUN
inlawrev-2164	24	5	code	code	NOUN
inlawrev-2164	24	6	,	,	PUNCT
inlawrev-2164	24	7	however	however	ADV
inlawrev-2164	24	8	,	,	PUNCT
inlawrev-2164	24	9	the	the	DET
inlawrev-2164	24	10	amount	amount	NOUN
inlawrev-2164	24	11	of	of	ADP
inlawrev-2164	24	12	borrowed	borrow	VERB
inlawrev-2164	24	13	funds	fund	NOUN
inlawrev-2164	24	14	used	use	VERB
inlawrev-2164	24	15	to	to	PART
inlawrev-2164	24	16	acquire	acquire	VERB
inlawrev-2164	24	17	a	a	DET
inlawrev-2164	24	18	depreciable	depreciable	ADJ
inlawrev-2164	24	19	asset	asset	NOUN
inlawrev-2164	24	20	is	be	AUX
inlawrev-2164	24	21	included	include	VERB
inlawrev-2164	24	22	in	in	ADP
inlawrev-2164	24	23	the	the	DET
inlawrev-2164	24	24	asset	asset	NOUN
inlawrev-2164	24	25	's	's	PART
inlawrev-2164	24	26	depreciable	depreciable	ADJ
inlawrev-2164	24	27	cost	cost	NOUN
inlawrev-2164	24	28	,	,	PUNCT
inlawrev-2164	24	29	or	or	CCONJ
inlawrev-2164	24	30	basis	basis	NOUN
inlawrev-2164	24	31	,	,	PUNCT
inlawrev-2164	24	32	even	even	ADV
inlawrev-2164	24	33	if	if	SCONJ
inlawrev-2164	24	34	the	the	DET
inlawrev-2164	24	35	borrower	borrower	NOUN
inlawrev-2164	24	36	incurs	incur	VERB
inlawrev-2164	24	37	no	no	DET
inlawrev-2164	24	38	personal	personal	ADJ
inlawrev-2164	24	39	liability	liability	NOUN
inlawrev-2164	24	40	on	on	ADP
inlawrev-2164	24	41	the	the	DET
inlawrev-2164	24	42	indebtedness	indebtedness	NOUN
inlawrev-2164	24	43	and	and	CCONJ
inlawrev-2164	24	44	the	the	DET
inlawrev-2164	24	45	only	only	ADJ
inlawrev-2164	24	46	security	security	NOUN
inlawrev-2164	24	47	for	for	ADP
inlawrev-2164	24	48	repayment	repayment	NOUN
inlawrev-2164	24	49	is	be	AUX
inlawrev-2164	24	50	a	a	DET
inlawrev-2164	24	51	mortgage	mortgage	NOUN
inlawrev-2164	24	52	of	of	ADP
inlawrev-2164	24	53	the	the	DET
inlawrev-2164	24	54	property	property	NOUN
inlawrev-2164	24	55	acquired	acquire	VERB
inlawrev-2164	24	56	.	.	PUNCT
inlawrev-2164	25	1	stated	state	VERB
inlawrev-2164	25	2	differently	differently	ADV
inlawrev-2164	25	3	,	,	PUNCT
inlawrev-2164	25	4	investors	investor	NOUN
inlawrev-2164	25	5	may	may	AUX
inlawrev-2164	25	6	treat	treat	VERB
inlawrev-2164	25	7	the	the	DET
inlawrev-2164	25	8	entire	entire	ADJ
inlawrev-2164	25	9	cost	cost	NOUN
inlawrev-2164	25	10	of	of	ADP
inlawrev-2164	25	11	a	a	DET
inlawrev-2164	25	12	depreciable	depreciable	ADJ
inlawrev-2164	25	13	asset	asset	NOUN
inlawrev-2164	25	14	as	as	ADP
inlawrev-2164	25	15	a	a	DET
inlawrev-2164	25	16	depreciable	depreciable	ADJ
inlawrev-2164	25	17	investment	investment	NOUN
inlawrev-2164	25	18	by	by	ADP
inlawrev-2164	25	19	them	they	PRON
inlawrev-2164	25	20	,	,	PUNCT
inlawrev-2164	25	21	even	even	ADV
inlawrev-2164	25	22	if	if	SCONJ
inlawrev-2164	25	23	the	the	DET
inlawrev-2164	25	24	asset	asset	NOUN
inlawrev-2164	25	25	is	be	AUX
inlawrev-2164	25	26	acquired	acquire	VERB
inlawrev-2164	25	27	entirely	entirely	ADV
inlawrev-2164	25	28	with	with	ADP
inlawrev-2164	25	29	borrowed	borrow	VERB
inlawrev-2164	25	30	funds	fund	NOUN
inlawrev-2164	25	31	,	,	PUNCT
inlawrev-2164	25	32	and	and	CCONJ
inlawrev-2164	25	33	even	even	ADV
inlawrev-2164	25	34	if	if	SCONJ
inlawrev-2164	25	35	the	the	DET
inlawrev-2164	25	36	asset	asset	NOUN
inlawrev-2164	25	37	-	-	PUNCT
inlawrev-2164	25	38	acquisition	acquisition	NOUN
inlawrev-2164	25	39	loans	loan	NOUN
inlawrev-2164	25	40	are	be	AUX
inlawrev-2164	25	41	fully	fully	ADV
inlawrev-2164	25	42	non	non	ADJ
inlawrev-2164	25	43	-	-	NOUN
inlawrev-2164	25	44	recourse	recourse	NOUN
inlawrev-2164	25	45	.	.	PUNCT
inlawrev-2164	26	1	the	the	DET
inlawrev-2164	26	2	effect	effect	NOUN
inlawrev-2164	26	3	of	of	ADP
inlawrev-2164	26	4	this	this	DET
inlawrev-2164	26	5	rule	rule	NOUN
inlawrev-2164	26	6	is	be	AUX
inlawrev-2164	26	7	that	that	SCONJ
inlawrev-2164	26	8	investors	investor	NOUN
inlawrev-2164	26	9	may	may	AUX
inlawrev-2164	26	10	claim	claim	VERB
inlawrev-2164	26	11	depreciation	depreciation	NOUN
inlawrev-2164	26	12	and	and	CCONJ
inlawrev-2164	26	13	other	other	ADJ
inlawrev-2164	26	14	deductions	deduction	NOUN
inlawrev-2164	26	15	far	far	ADV
inlawrev-2164	26	16	in	in	ADP
inlawrev-2164	26	17	excess	excess	NOUN
inlawrev-2164	26	18	of	of	ADP
inlawrev-2164	26	19	the	the	DET
inlawrev-2164	26	20	amount	amount	NOUN
inlawrev-2164	26	21	of	of	ADP
inlawrev-2164	26	22	their	their	PRON
inlawrev-2164	26	23	actual	actual	ADJ
inlawrev-2164	26	24	cash	cash	NOUN
inlawrev-2164	26	25	investment	investment	NOUN
inlawrev-2164	26	26	.	.	PUNCT
inlawrev-2164	27	1	b.	b.	PROPN
inlawrev-2164	27	2	partnerships	partnership	NOUN
inlawrev-2164	27	3	in	in	ADP
inlawrev-2164	27	4	particular	particular	ADJ
inlawrev-2164	27	5	realty	realty	NOUN
inlawrev-2164	27	6	shelters	shelter	NOUN
inlawrev-2164	27	7	in	in	ADP
inlawrev-2164	27	8	the	the	DET
inlawrev-2164	27	9	more	more	ADV
inlawrev-2164	27	10	narrow	narrow	ADJ
inlawrev-2164	27	11	sense	sense	NOUN
inlawrev-2164	27	12	are	be	AUX
inlawrev-2164	27	13	ineffective	ineffective	ADJ
inlawrev-2164	27	14	unless	unless	SCONJ
inlawrev-2164	27	15	the	the	DET
inlawrev-2164	27	16	individual	individual	ADJ
inlawrev-2164	27	17	members	member	NOUN
inlawrev-2164	27	18	of	of	ADP
inlawrev-2164	27	19	the	the	DET
inlawrev-2164	27	20	organization	organization	NOUN
inlawrev-2164	27	21	holding	hold	VERB
inlawrev-2164	27	22	the	the	DET
inlawrev-2164	27	23	de2this	de2this	NOUN
inlawrev-2164	27	24	analysis	analysis	NOUN
inlawrev-2164	27	25	can	can	AUX
inlawrev-2164	27	26	be	be	AUX
inlawrev-2164	27	27	further	far	ADV
inlawrev-2164	27	28	refined	refine	VERB
inlawrev-2164	27	29	.	.	PUNCT
inlawrev-2164	28	1	the	the	DET
inlawrev-2164	28	2	essential	essential	ADJ
inlawrev-2164	28	3	point	point	NOUN
inlawrev-2164	28	4	is	be	AUX
inlawrev-2164	28	5	that	that	SCONJ
inlawrev-2164	28	6	there	there	PRON
inlawrev-2164	28	7	is	be	VERB
inlawrev-2164	28	8	a	a	DET
inlawrev-2164	28	9	gap	gap	NOUN
inlawrev-2164	28	10	between	between	ADP
inlawrev-2164	28	11	actual	actual	ADJ
inlawrev-2164	28	12	cash	cash	NOUN
inlawrev-2164	28	13	expenditures	expenditure	NOUN
inlawrev-2164	28	14	for	for	ADP
inlawrev-2164	28	15	which	which	PRON
inlawrev-2164	28	16	there	there	PRON
inlawrev-2164	28	17	is	be	VERB
inlawrev-2164	28	18	no	no	DET
inlawrev-2164	28	19	current	current	ADJ
inlawrev-2164	28	20	deduction	deduction	NOUN
inlawrev-2164	28	21	and	and	CCONJ
inlawrev-2164	28	22	fictional	fictional	ADJ
inlawrev-2164	28	23	deductions	deduction	NOUN
inlawrev-2164	28	24	that	that	PRON
inlawrev-2164	28	25	are	be	AUX
inlawrev-2164	28	26	available	available	ADJ
inlawrev-2164	28	27	without	without	ADP
inlawrev-2164	28	28	actual	actual	ADJ
inlawrev-2164	28	29	cash	cash	NOUN
inlawrev-2164	28	30	expenditures	expenditure	NOUN
inlawrev-2164	28	31	.	.	PUNCT
inlawrev-2164	29	1	thus	thus	ADV
inlawrev-2164	29	2	,	,	PUNCT
inlawrev-2164	29	3	it	it	PRON
inlawrev-2164	29	4	would	would	AUX
inlawrev-2164	29	5	be	be	AUX
inlawrev-2164	29	6	more	more	ADV
inlawrev-2164	29	7	precise	precise	ADJ
inlawrev-2164	29	8	to	to	PART
inlawrev-2164	29	9	say	say	VERB
inlawrev-2164	29	10	that	that	SCONJ
inlawrev-2164	29	11	there	there	PRON
inlawrev-2164	29	12	will	will	AUX
inlawrev-2164	29	13	be	be	AUX
inlawrev-2164	29	14	tax	tax	NOUN
inlawrev-2164	29	15	shelter	shelter	NOUN
inlawrev-2164	29	16	in	in	ADP
inlawrev-2164	29	17	the	the	DET
inlawrev-2164	29	18	first	first	ADJ
inlawrev-2164	29	19	sense	sense	NOUN
inlawrev-2164	29	20	whenever	whenever	SCONJ
inlawrev-2164	29	21	the	the	DET
inlawrev-2164	29	22	fictional	fictional	ADJ
inlawrev-2164	29	23	depreciation	depreciation	NOUN
inlawrev-2164	29	24	deduction	deduction	NOUN
inlawrev-2164	29	25	for	for	ADP
inlawrev-2164	29	26	a	a	DET
inlawrev-2164	29	27	non	non	ADJ
inlawrev-2164	29	28	-	-	ADJ
inlawrev-2164	29	29	cash	cash	ADJ
inlawrev-2164	29	30	expense	expense	NOUN
inlawrev-2164	29	31	exceeds	exceed	VERB
inlawrev-2164	29	32	the	the	DET
inlawrev-2164	29	33	sum	sum	NOUN
inlawrev-2164	29	34	of	of	ADP
inlawrev-2164	29	35	the	the	DET
inlawrev-2164	29	36	non	non	ADJ
inlawrev-2164	29	37	-	-	ADJ
inlawrev-2164	29	38	deductible	deductible	ADJ
inlawrev-2164	29	39	expenses	expense	NOUN
inlawrev-2164	29	40	for	for	ADP
inlawrev-2164	29	41	debt	debt	NOUN
inlawrev-2164	29	42	amortization	amortization	NOUN
inlawrev-2164	29	43	and	and	CCONJ
inlawrev-2164	29	44	capital	capital	NOUN
inlawrev-2164	29	45	improvement	improvement	NOUN
inlawrev-2164	29	46	.	.	PUNCT
inlawrev-2164	30	1	1975	1975	NUM
inlawrev-2164	30	2	]	]	PUNCT
inlawrev-2164	30	3	realty	realty	NOUN
inlawrev-2164	30	4	shelter	shelter	VERB
inlawrev-2164	30	5	partnerships	partnership	NOUN
inlawrev-2164	30	6	901	901	NUM
inlawrev-2164	30	7	preciable	preciable	ADJ
inlawrev-2164	30	8	interest	interest	NOUN
inlawrev-2164	30	9	may	may	AUX
inlawrev-2164	30	10	report	report	VERB
inlawrev-2164	30	11	its	its	PRON
inlawrev-2164	30	12	surplus	surplus	ADJ
inlawrev-2164	30	13	losses	loss	NOUN
inlawrev-2164	30	14	.	.	PUNCT
inlawrev-2164	31	1	partnerships	partnership	NOUN
inlawrev-2164	31	2	are	be	AUX
inlawrev-2164	31	3	tax	tax	NOUN
inlawrev-2164	31	4	-	-	PUNCT
inlawrev-2164	31	5	reporting	reporting	NOUN
inlawrev-2164	31	6	,	,	PUNCT
inlawrev-2164	31	7	but	but	CCONJ
inlawrev-2164	31	8	not	not	PART
inlawrev-2164	31	9	tax	tax	NOUN
inlawrev-2164	31	10	-	-	PUNCT
inlawrev-2164	31	11	paying	pay	VERB
inlawrev-2164	31	12	,	,	PUNCT
inlawrev-2164	31	13	entities	entity	NOUN
inlawrev-2164	31	14	,	,	PUNCT
inlawrev-2164	31	15	and	and	CCONJ
inlawrev-2164	31	16	income	income	NOUN
inlawrev-2164	31	17	is	be	AUX
inlawrev-2164	31	18	taxed	tax	VERB
inlawrev-2164	31	19	to	to	ADP
inlawrev-2164	31	20	the	the	DET
inlawrev-2164	31	21	individual	individual	ADJ
inlawrev-2164	31	22	partners	partner	NOUN
inlawrev-2164	31	23	with	with	ADP
inlawrev-2164	31	24	no	no	DET
inlawrev-2164	31	25	taxation	taxation	NOUN
inlawrev-2164	31	26	at	at	ADP
inlawrev-2164	31	27	the	the	DET
inlawrev-2164	31	28	partnership	partnership	NOUN
inlawrev-2164	31	29	level	level	NOUN
inlawrev-2164	31	30	.	.	PUNCT
inlawrev-2164	32	1	surplus	surplus	NOUN
inlawrev-2164	32	2	partnership	partnership	NOUN
inlawrev-2164	32	3	losses	loss	NOUN
inlawrev-2164	32	4	,	,	PUNCT
inlawrev-2164	32	5	unlike	unlike	ADP
inlawrev-2164	32	6	corporate	corporate	ADJ
inlawrev-2164	32	7	losses	loss	NOUN
inlawrev-2164	32	8	,	,	PUNCT
inlawrev-2164	32	9	are	be	AUX
inlawrev-2164	32	10	"	"	PUNCT
inlawrev-2164	32	11	passed	pass	VERB
inlawrev-2164	32	12	through	through	ADP
inlawrev-2164	32	13	"	"	PUNCT
inlawrev-2164	32	14	to	to	ADP
inlawrev-2164	32	15	the	the	DET
inlawrev-2164	32	16	individual	individual	ADJ
inlawrev-2164	32	17	partners	partner	NOUN
inlawrev-2164	32	18	for	for	ADP
inlawrev-2164	32	19	their	their	PRON
inlawrev-2164	32	20	use	use	NOUN
inlawrev-2164	32	21	in	in	ADP
inlawrev-2164	32	22	offsetting	offset	VERB
inlawrev-2164	32	23	income	income	NOUN
inlawrev-2164	32	24	from	from	ADP
inlawrev-2164	32	25	other	other	ADJ
inlawrev-2164	32	26	sources	source	NOUN
inlawrev-2164	32	27	.	.	PUNCT
inlawrev-2164	33	1	however	however	ADV
inlawrev-2164	33	2	,	,	PUNCT
inlawrev-2164	33	3	certain	certain	ADJ
inlawrev-2164	33	4	elections	election	NOUN
inlawrev-2164	33	5	are	be	AUX
inlawrev-2164	33	6	made	make	VERB
inlawrev-2164	33	7	at	at	ADP
inlawrev-2164	33	8	the	the	DET
inlawrev-2164	33	9	partnership	partnership	NOUN
inlawrev-2164	33	10	level	level	NOUN
inlawrev-2164	33	11	that	that	PRON
inlawrev-2164	33	12	bind	bind	VERB
inlawrev-2164	33	13	all	all	DET
inlawrev-2164	33	14	the	the	DET
inlawrev-2164	33	15	partners	partner	NOUN
inlawrev-2164	33	16	,	,	PUNCT
inlawrev-2164	33	17	such	such	ADJ
inlawrev-2164	33	18	as	as	ADP
inlawrev-2164	33	19	the	the	DET
inlawrev-2164	33	20	choice	choice	NOUN
inlawrev-2164	33	21	of	of	ADP
inlawrev-2164	33	22	method	method	NOUN
inlawrev-2164	33	23	of	of	ADP
inlawrev-2164	33	24	computing	compute	VERB
inlawrev-2164	33	25	depreciation	depreciation	NOUN
inlawrev-2164	33	26	.	.	PUNCT
inlawrev-2164	34	1	in	in	ADP
inlawrev-2164	34	2	sum	sum	NOUN
inlawrev-2164	34	3	,	,	PUNCT
inlawrev-2164	34	4	the	the	DET
inlawrev-2164	34	5	partnership	partnership	NOUN
inlawrev-2164	34	6	computes	compute	VERB
inlawrev-2164	34	7	and	and	CCONJ
inlawrev-2164	34	8	reports	report	VERB
inlawrev-2164	34	9	its	its	PRON
inlawrev-2164	34	10	various	various	ADJ
inlawrev-2164	34	11	items	item	NOUN
inlawrev-2164	34	12	of	of	ADP
inlawrev-2164	34	13	income	income	NOUN
inlawrev-2164	34	14	,	,	PUNCT
inlawrev-2164	34	15	gain	gain	NOUN
inlawrev-2164	34	16	,	,	PUNCT
inlawrev-2164	34	17	loss	loss	NOUN
inlawrev-2164	34	18	,	,	PUNCT
inlawrev-2164	34	19	deduction	deduction	NOUN
inlawrev-2164	34	20	,	,	PUNCT
inlawrev-2164	34	21	and	and	CCONJ
inlawrev-2164	34	22	credit	credit	NOUN
inlawrev-2164	34	23	,	,	PUNCT
inlawrev-2164	34	24	and	and	CCONJ
inlawrev-2164	34	25	the	the	DET
inlawrev-2164	34	26	individual	individual	ADJ
inlawrev-2164	34	27	partners	partner	NOUN
inlawrev-2164	34	28	report	report	VERB
inlawrev-2164	34	29	their	their	PRON
inlawrev-2164	34	30	allocable	allocable	ADJ
inlawrev-2164	34	31	shares	share	NOUN
inlawrev-2164	34	32	.	.	PUNCT
inlawrev-2164	35	1	a	a	DET
inlawrev-2164	35	2	partner	partner	NOUN
inlawrev-2164	35	3	may	may	AUX
inlawrev-2164	35	4	not	not	PART
inlawrev-2164	35	5	deduct	deduct	VERB
inlawrev-2164	35	6	his	his	PRON
inlawrev-2164	35	7	share	share	NOUN
inlawrev-2164	35	8	of	of	ADP
inlawrev-2164	35	9	partnership	partnership	NOUN
inlawrev-2164	35	10	losses	loss	NOUN
inlawrev-2164	35	11	below	below	ADP
inlawrev-2164	35	12	his	his	PRON
inlawrev-2164	35	13	basis	basis	NOUN
inlawrev-2164	35	14	in	in	ADP
inlawrev-2164	35	15	his	his	PRON
inlawrev-2164	35	16	partnership	partnership	NOUN
inlawrev-2164	35	17	interest.3	interest.3	ADP
inlawrev-2164	35	18	a	a	DET
inlawrev-2164	35	19	partner	partner	NOUN
inlawrev-2164	35	20	's	's	PART
inlawrev-2164	35	21	initial	initial	ADJ
inlawrev-2164	35	22	basis	basis	NOUN
inlawrev-2164	35	23	in	in	ADP
inlawrev-2164	35	24	his	his	PRON
inlawrev-2164	35	25	partnership	partnership	NOUN
inlawrev-2164	35	26	interest	interest	NOUN
inlawrev-2164	35	27	is	be	AUX
inlawrev-2164	35	28	the	the	DET
inlawrev-2164	35	29	amount	amount	NOUN
inlawrev-2164	35	30	of	of	ADP
inlawrev-2164	35	31	money	money	NOUN
inlawrev-2164	35	32	he	he	PRON
inlawrev-2164	35	33	contributes	contribute	VERB
inlawrev-2164	35	34	to	to	ADP
inlawrev-2164	35	35	the	the	DET
inlawrev-2164	35	36	partnership	partnership	NOUN
inlawrev-2164	35	37	,	,	PUNCT
inlawrev-2164	35	38	plus	plus	CCONJ
inlawrev-2164	35	39	the	the	DET
inlawrev-2164	35	40	adjusted	adjusted	ADJ
inlawrev-2164	35	41	basis	basis	NOUN
inlawrev-2164	35	42	of	of	ADP
inlawrev-2164	35	43	any	any	DET
inlawrev-2164	35	44	property	property	NOUN
inlawrev-2164	35	45	he	he	PRON
inlawrev-2164	35	46	contributes.4	contributes.4	PROPN
inlawrev-2164	35	47	however	however	ADV
inlawrev-2164	35	48	,	,	PUNCT
inlawrev-2164	35	49	the	the	DET
inlawrev-2164	35	50	code	code	NOUN
inlawrev-2164	35	51	specifically	specifically	ADV
inlawrev-2164	35	52	provides	provide	VERB
inlawrev-2164	35	53	that	that	SCONJ
inlawrev-2164	35	54	a	a	DET
inlawrev-2164	35	55	partner	partner	NOUN
inlawrev-2164	35	56	shall	shall	AUX
inlawrev-2164	35	57	be	be	AUX
inlawrev-2164	35	58	treated	treat	VERB
inlawrev-2164	35	59	as	as	ADP
inlawrev-2164	35	60	having	having	AUX
inlawrev-2164	35	61	contributed	contribute	VERB
inlawrev-2164	35	62	additional	additional	ADJ
inlawrev-2164	35	63	money	money	NOUN
inlawrev-2164	35	64	to	to	ADP
inlawrev-2164	35	65	the	the	DET
inlawrev-2164	35	66	partnership	partnership	NOUN
inlawrev-2164	35	67	to	to	ADP
inlawrev-2164	35	68	the	the	DET
inlawrev-2164	35	69	extent	extent	NOUN
inlawrev-2164	35	70	he	he	PRON
inlawrev-2164	35	71	shares	share	VERB
inlawrev-2164	35	72	in	in	ADP
inlawrev-2164	35	73	partnership	partnership	NOUN
inlawrev-2164	35	74	liabilities	liability	NOUN
inlawrev-2164	35	75	.	.	PUNCT
inlawrev-2164	36	1	5	5	NUM
inlawrev-2164	36	2	under	under	ADP
inlawrev-2164	36	3	the	the	DET
inlawrev-2164	36	4	treasury	treasury	NOUN
inlawrev-2164	36	5	regulations	regulation	NOUN
inlawrev-2164	36	6	,	,	PUNCT
inlawrev-2164	36	7	general	general	ADJ
inlawrev-2164	36	8	partners	partner	NOUN
inlawrev-2164	36	9	in	in	ADP
inlawrev-2164	36	10	a	a	DET
inlawrev-2164	36	11	general	general	ADJ
inlawrev-2164	36	12	partnership	partnership	NOUN
inlawrev-2164	36	13	are	be	AUX
inlawrev-2164	36	14	automatically	automatically	ADV
inlawrev-2164	36	15	allocated	allocate	VERB
inlawrev-2164	36	16	a	a	DET
inlawrev-2164	36	17	share	share	NOUN
inlawrev-2164	36	18	of	of	ADP
inlawrev-2164	36	19	partnership	partnership	NOUN
inlawrev-2164	36	20	liabilities	liability	NOUN
inlawrev-2164	36	21	in	in	ADP
inlawrev-2164	36	22	the	the	DET
inlawrev-2164	36	23	same	same	ADJ
inlawrev-2164	36	24	proportion	proportion	NOUN
inlawrev-2164	36	25	as	as	SCONJ
inlawrev-2164	36	26	they	they	PRON
inlawrev-2164	36	27	share	share	VERB
inlawrev-2164	36	28	in	in	ADP
inlawrev-2164	36	29	partnership	partnership	NOUN
inlawrev-2164	36	30	losses	loss	NOUN
inlawrev-2164	36	31	.	.	PUNCT
inlawrev-2164	37	1	the	the	DET
inlawrev-2164	37	2	regulations	regulation	NOUN
inlawrev-2164	37	3	further	far	ADV
inlawrev-2164	37	4	specify	specify	VERB
inlawrev-2164	37	5	that	that	SCONJ
inlawrev-2164	37	6	in	in	ADP
inlawrev-2164	37	7	the	the	DET
inlawrev-2164	37	8	case	case	NOUN
inlawrev-2164	37	9	of	of	ADP
inlawrev-2164	37	10	a	a	DET
inlawrev-2164	37	11	limited	limited	ADJ
inlawrev-2164	37	12	partnership	partnership	NOUN
inlawrev-2164	37	13	,	,	PUNCT
inlawrev-2164	37	14	the	the	DET
inlawrev-2164	37	15	limited	limited	ADJ
inlawrev-2164	37	16	partners	partner	NOUN
inlawrev-2164	37	17	may	may	AUX
inlawrev-2164	37	18	share	share	VERB
inlawrev-2164	37	19	in	in	ADP
inlawrev-2164	37	20	partnership	partnership	NOUN
inlawrev-2164	37	21	liabilities	liability	NOUN
inlawrev-2164	37	22	for	for	ADP
inlawrev-2164	37	23	basis	basis	NOUN
inlawrev-2164	37	24	purposes	purpose	NOUN
inlawrev-2164	37	25	,	,	PUNCT
inlawrev-2164	37	26	but	but	CCONJ
inlawrev-2164	37	27	are	be	AUX
inlawrev-2164	37	28	only	only	ADV
inlawrev-2164	37	29	deemed	deem	VERB
inlawrev-2164	37	30	to	to	PART
inlawrev-2164	37	31	share	share	VERB
inlawrev-2164	37	32	in	in	ADP
inlawrev-2164	37	33	those	those	DET
inlawrev-2164	37	34	liabilities	liability	NOUN
inlawrev-2164	37	35	that	that	PRON
inlawrev-2164	37	36	are	be	AUX
inlawrev-2164	37	37	fully	fully	ADV
inlawrev-2164	37	38	non	non	ADJ
inlawrev-2164	37	39	-	-	ADJ
inlawrev-2164	37	40	recourse	recourse	NOUN
inlawrev-2164	37	41	as	as	ADP
inlawrev-2164	37	42	to	to	ADP
inlawrev-2164	37	43	the	the	DET
inlawrev-2164	37	44	partners	partner	NOUN
inlawrev-2164	37	45	and	and	CCONJ
inlawrev-2164	37	46	to	to	ADP
inlawrev-2164	37	47	the	the	DET
inlawrev-2164	37	48	partnership	partnership	NOUN
inlawrev-2164	37	49	.	.	PUNCT
inlawrev-2164	38	1	6	6	NUM
inlawrev-2164	38	2	such	such	ADJ
inlawrev-2164	38	3	non	non	ADJ
inlawrev-2164	38	4	-	-	ADJ
inlawrev-2164	38	5	recourse	recourse	ADJ
inlawrev-2164	38	6	liabilities	liability	NOUN
inlawrev-2164	38	7	are	be	AUX
inlawrev-2164	38	8	automatically	automatically	ADV
inlawrev-2164	38	9	shared	share	VERB
inlawrev-2164	38	10	by	by	ADP
inlawrev-2164	38	11	the	the	DET
inlawrev-2164	38	12	limited	limited	ADJ
inlawrev-2164	38	13	partners	partner	NOUN
inlawrev-2164	38	14	in	in	ADP
inlawrev-2164	38	15	the	the	DET
inlawrev-2164	38	16	same	same	ADJ
inlawrev-2164	38	17	proportion	proportion	NOUN
inlawrev-2164	38	18	they	they	PRON
inlawrev-2164	38	19	share	share	VERB
inlawrev-2164	38	20	in	in	ADP
inlawrev-2164	38	21	profits	profit	NOUN
inlawrev-2164	38	22	.	.	PUNCT
inlawrev-2164	39	1	7	7	NUM
inlawrev-2164	39	2	the	the	DET
inlawrev-2164	39	3	effect	effect	NOUN
inlawrev-2164	39	4	is	be	AUX
inlawrev-2164	39	5	that	that	SCONJ
inlawrev-2164	39	6	limited	limited	ADJ
inlawrev-2164	39	7	partners	partner	NOUN
inlawrev-2164	39	8	may	may	AUX
inlawrev-2164	39	9	deduct	deduct	VERB
inlawrev-2164	39	10	partnership	partnership	NOUN
inlawrev-2164	39	11	losses	loss	NOUN
inlawrev-2164	39	12	far	far	ADV
inlawrev-2164	39	13	in	in	ADP
inlawrev-2164	39	14	excess	excess	NOUN
inlawrev-2164	39	15	of	of	ADP
inlawrev-2164	39	16	their	their	PRON
inlawrev-2164	39	17	cash	cash	NOUN
inlawrev-2164	39	18	and	and	CCONJ
inlawrev-2164	39	19	property	property	NOUN
inlawrev-2164	39	20	investment	investment	NOUN
inlawrev-2164	39	21	in	in	ADP
inlawrev-2164	39	22	the	the	DET
inlawrev-2164	39	23	partnership	partnership	NOUN
inlawrev-2164	39	24	,	,	PUNCT
inlawrev-2164	39	25	provided	provide	VERB
inlawrev-2164	39	26	they	they	PRON
inlawrev-2164	39	27	share	share	VERB
inlawrev-2164	39	28	in	in	ADP
inlawrev-2164	39	29	non	non	ADJ
inlawrev-2164	39	30	-	-	ADJ
inlawrev-2164	39	31	recourse	recourse	ADJ
inlawrev-2164	39	32	liabilities	liability	NOUN
inlawrev-2164	39	33	for	for	ADP
inlawrev-2164	39	34	basis	basis	NOUN
inlawrev-2164	39	35	purposes	purpose	NOUN
inlawrev-2164	39	36	.	.	PUNCT
inlawrev-2164	40	1	because	because	SCONJ
inlawrev-2164	40	2	it	it	PRON
inlawrev-2164	40	3	is	be	AUX
inlawrev-2164	40	4	critical	critical	ADJ
inlawrev-2164	40	5	to	to	ADP
inlawrev-2164	40	6	an	an	DET
inlawrev-2164	40	7	effective	effective	ADJ
inlawrev-2164	40	8	limited	limited	ADJ
inlawrev-2164	40	9	partnership	partnership	NOUN
inlawrev-2164	40	10	tax	tax	NOUN
inlawrev-2164	40	11	shelter	shelter	NOUN
inlawrev-2164	40	12	that	that	PRON
inlawrev-2164	40	13	liabilities	liability	NOUN
inlawrev-2164	40	14	be	be	VERB
inlawrev-2164	40	15	non	non	ADJ
inlawrev-2164	40	16	-	-	ADJ
inlawrev-2164	40	17	recourse	recourse	NOUN
inlawrev-2164	40	18	,	,	PUNCT
inlawrev-2164	40	19	the	the	DET
inlawrev-2164	40	20	partnership	partnership	NOUN
inlawrev-2164	40	21	agreement	agreement	NOUN
inlawrev-2164	40	22	should	should	AUX
inlawrev-2164	40	23	be	be	AUX
inlawrev-2164	40	24	drafted	draft	VERB
inlawrev-2164	40	25	as	as	ADP
inlawrev-2164	40	26	a	a	DET
inlawrev-2164	40	27	counseling	counseling	NOUN
inlawrev-2164	40	28	document	document	NOUN
inlawrev-2164	40	29	3losses	3losses	NUM
inlawrev-2164	40	30	that	that	PRON
inlawrev-2164	40	31	are	be	AUX
inlawrev-2164	40	32	currently	currently	ADV
inlawrev-2164	40	33	non	non	ADJ
inlawrev-2164	40	34	-	-	ADJ
inlawrev-2164	40	35	deductible	deductible	ADJ
inlawrev-2164	40	36	for	for	ADP
inlawrev-2164	40	37	lack	lack	NOUN
inlawrev-2164	40	38	of	of	ADP
inlawrev-2164	40	39	basis	basis	NOUN
inlawrev-2164	40	40	are	be	AUX
inlawrev-2164	40	41	not	not	PART
inlawrev-2164	40	42	permanently	permanently	ADV
inlawrev-2164	40	43	lost	lose	VERB
inlawrev-2164	40	44	;	;	PUNCT
inlawrev-2164	40	45	in	in	ADP
inlawrev-2164	40	46	effect	effect	NOUN
inlawrev-2164	40	47	,	,	PUNCT
inlawrev-2164	40	48	they	they	PRON
inlawrev-2164	40	49	are	be	AUX
inlawrev-2164	40	50	placed	place	VERB
inlawrev-2164	40	51	in	in	ADP
inlawrev-2164	40	52	a	a	DET
inlawrev-2164	40	53	suspense	suspense	NOUN
inlawrev-2164	40	54	account	account	NOUN
inlawrev-2164	40	55	and	and	CCONJ
inlawrev-2164	40	56	become	become	VERB
inlawrev-2164	40	57	deductible	deductible	ADJ
inlawrev-2164	40	58	in	in	ADP
inlawrev-2164	40	59	later	later	ADJ
inlawrev-2164	40	60	years	year	NOUN
inlawrev-2164	40	61	to	to	ADP
inlawrev-2164	40	62	the	the	DET
inlawrev-2164	40	63	extent	extent	NOUN
inlawrev-2164	40	64	of	of	ADP
inlawrev-2164	40	65	subsequent	subsequent	ADJ
inlawrev-2164	40	66	increases	increase	NOUN
inlawrev-2164	40	67	in	in	ADP
inlawrev-2164	40	68	the	the	DET
inlawrev-2164	40	69	partner	partner	NOUN
inlawrev-2164	40	70	's	's	PART
inlawrev-2164	40	71	adjusted	adjusted	ADJ
inlawrev-2164	40	72	basis	basis	NOUN
inlawrev-2164	40	73	for	for	ADP
inlawrev-2164	40	74	his	his	PRON
inlawrev-2164	40	75	partnership	partnership	NOUN
inlawrev-2164	40	76	interest	interest	NOUN
inlawrev-2164	40	77	.	.	PUNCT
inlawrev-2164	41	1	internal	internal	ADJ
inlawrev-2164	41	2	revenue	revenue	NOUN
inlawrev-2164	41	3	code	code	NOUN
inlawrev-2164	41	4	of	of	ADP
inlawrev-2164	41	5	1954	1954	NUM
inlawrev-2164	41	6	,	,	PUNCT
inlawrev-2164	41	7	§	§	PROPN
inlawrev-2164	41	8	704(d	704(d	PROPN
inlawrev-2164	41	9	)	)	PUNCT
inlawrev-2164	42	1	[	[	X
inlawrev-2164	42	2	hereinafter	hereinafter	NOUN
inlawrev-2164	42	3	cited	cite	VERB
inlawrev-2164	42	4	as	as	ADP
inlawrev-2164	42	5	code	code	NOUN
inlawrev-2164	42	6	]	]	PUNCT
inlawrev-2164	42	7	.	.	PUNCT
inlawrev-2164	43	1	4code	4code	NUM
inlawrev-2164	43	2	§	§	NOUN
inlawrev-2164	43	3	722	722	NUM
inlawrev-2164	43	4	.	.	PUNCT
inlawrev-2164	44	1	5code	5code	NUM
inlawrev-2164	44	2	§	§	PROPN
inlawrev-2164	44	3	752(a	752(a	PROPN
inlawrev-2164	44	4	)	)	PUNCT
inlawrev-2164	44	5	provides	provide	VERB
inlawrev-2164	44	6	:	:	PUNCT
inlawrev-2164	44	7	any	any	DET
inlawrev-2164	44	8	increase	increase	NOUN
inlawrev-2164	44	9	in	in	ADP
inlawrev-2164	44	10	a	a	DET
inlawrev-2164	44	11	partner	partner	NOUN
inlawrev-2164	44	12	's	's	PART
inlawrev-2164	44	13	share	share	NOUN
inlawrev-2164	44	14	of	of	ADP
inlawrev-2164	44	15	the	the	DET
inlawrev-2164	44	16	liabilities	liability	NOUN
inlawrev-2164	44	17	of	of	ADP
inlawrev-2164	44	18	a	a	DET
inlawrev-2164	44	19	partnership	partnership	NOUN
inlawrev-2164	44	20	,	,	PUNCT
inlawrev-2164	44	21	or	or	CCONJ
inlawrev-2164	44	22	any	any	DET
inlawrev-2164	44	23	increase	increase	NOUN
inlawrev-2164	44	24	in	in	ADP
inlawrev-2164	44	25	a	a	DET
inlawrev-2164	44	26	partner	partner	NOUN
inlawrev-2164	44	27	's	's	PART
inlawrev-2164	44	28	individual	individual	ADJ
inlawrev-2164	44	29	liabilities	liability	NOUN
inlawrev-2164	44	30	by	by	ADP
inlawrev-2164	44	31	reason	reason	NOUN
inlawrev-2164	44	32	of	of	ADP
inlawrev-2164	44	33	the	the	DET
inlawrev-2164	44	34	assumption	assumption	NOUN
inlawrev-2164	44	35	by	by	ADP
inlawrev-2164	44	36	such	such	ADJ
inlawrev-2164	44	37	partner	partner	NOUN
inlawrev-2164	44	38	of	of	ADP
inlawrev-2164	44	39	partnership	partnership	NOUN
inlawrev-2164	44	40	liabilities	liability	NOUN
inlawrev-2164	44	41	,	,	PUNCT
inlawrev-2164	44	42	shall	shall	AUX
inlawrev-2164	44	43	be	be	AUX
inlawrev-2164	44	44	considered	consider	VERB
inlawrev-2164	44	45	as	as	ADP
inlawrev-2164	44	46	a	a	DET
inlawrev-2164	44	47	contribution	contribution	NOUN
inlawrev-2164	44	48	of	of	ADP
inlawrev-2164	44	49	money	money	NOUN
inlawrev-2164	44	50	by	by	ADP
inlawrev-2164	44	51	such	such	ADJ
inlawrev-2164	44	52	partner	partner	NOUN
inlawrev-2164	44	53	to	to	ADP
inlawrev-2164	44	54	the	the	DET
inlawrev-2164	44	55	partnership	partnership	NOUN
inlawrev-2164	44	56	.	.	PUNCT
inlawrev-2164	45	1	6treas	6treas	X
inlawrev-2164	45	2	.	.	PUNCT
inlawrev-2164	46	1	reg	reg	NOUN
inlawrev-2164	46	2	.	.	PUNCT
inlawrev-2164	47	1	§	§	NOUN
inlawrev-2164	47	2	1.752	1.752	NUM
inlawrev-2164	47	3	-	-	SYM
inlawrev-2164	47	4	1	1	NUM
inlawrev-2164	47	5	(	(	PUNCT
inlawrev-2164	47	6	e	e	NOUN
inlawrev-2164	47	7	)	)	PUNCT
inlawrev-2164	47	8	(	(	PUNCT
inlawrev-2164	47	9	1956	1956	NUM
inlawrev-2164	47	10	)	)	PUNCT
inlawrev-2164	47	11	.	.	PUNCT
inlawrev-2164	48	1	7id	7id	NOUN
inlawrev-2164	48	2	.	.	PUNCT
inlawrev-2164	49	1	902	902	NUM
inlawrev-2164	49	2	indiana	indiana	PROPN
inlawrev-2164	49	3	law	law	PROPN
inlawrev-2164	49	4	review	review	NOUN
inlawrev-2164	49	5	[	[	X
inlawrev-2164	49	6	vol	vol	NOUN
inlawrev-2164	49	7	.	.	PUNCT
inlawrev-2164	49	8	8:899	8:899	NOUN
inlawrev-2164	49	9	that	that	PRON
inlawrev-2164	49	10	will	will	AUX
inlawrev-2164	49	11	clearly	clearly	ADV
inlawrev-2164	49	12	alert	alert	VERB
inlawrev-2164	49	13	the	the	DET
inlawrev-2164	49	14	client	client	NOUN
inlawrev-2164	49	15	that	that	SCONJ
inlawrev-2164	49	16	both	both	CCONJ
inlawrev-2164	49	17	initial	initial	ADJ
inlawrev-2164	49	18	and	and	CCONJ
inlawrev-2164	49	19	subsequent	subsequent	ADJ
inlawrev-2164	49	20	financing	financing	NOUN
inlawrev-2164	49	21	must	must	AUX
inlawrev-2164	49	22	be	be	AUX
inlawrev-2164	49	23	non	non	ADJ
inlawrev-2164	49	24	-	-	ADJ
inlawrev-2164	49	25	recourse	recourse	NOUN
inlawrev-2164	49	26	.	.	PUNCT
inlawrev-2164	50	1	what	what	PRON
inlawrev-2164	50	2	many	many	ADJ
inlawrev-2164	50	3	investors	investor	NOUN
inlawrev-2164	50	4	fail	fail	VERB
inlawrev-2164	50	5	to	to	PART
inlawrev-2164	50	6	realize	realize	VERB
inlawrev-2164	50	7	is	be	AUX
inlawrev-2164	50	8	that	that	SCONJ
inlawrev-2164	50	9	there	there	PRON
inlawrev-2164	50	10	is	be	VERB
inlawrev-2164	50	11	a	a	DET
inlawrev-2164	50	12	corollary	corollary	ADJ
inlawrev-2164	50	13	treatment	treatment	NOUN
inlawrev-2164	50	14	of	of	ADP
inlawrev-2164	50	15	liabilities	liability	NOUN
inlawrev-2164	50	16	in	in	ADP
inlawrev-2164	50	17	later	later	ADJ
inlawrev-2164	50	18	years	year	NOUN
inlawrev-2164	50	19	that	that	PRON
inlawrev-2164	50	20	can	can	AUX
inlawrev-2164	50	21	result	result	VERB
inlawrev-2164	50	22	in	in	ADP
inlawrev-2164	50	23	unanticipated	unanticipated	ADJ
inlawrev-2164	50	24	tax	tax	NOUN
inlawrev-2164	50	25	liability	liability	NOUN
inlawrev-2164	50	26	.	.	PUNCT
inlawrev-2164	51	1	under	under	ADP
inlawrev-2164	51	2	the	the	DET
inlawrev-2164	51	3	code	code	NOUN
inlawrev-2164	51	4	,	,	PUNCT
inlawrev-2164	51	5	a	a	DET
inlawrev-2164	51	6	partner	partner	NOUN
inlawrev-2164	51	7	is	be	AUX
inlawrev-2164	51	8	treated	treat	VERB
inlawrev-2164	51	9	as	as	ADP
inlawrev-2164	51	10	having	having	AUX
inlawrev-2164	51	11	received	receive	VERB
inlawrev-2164	51	12	a	a	DET
inlawrev-2164	51	13	distribution	distribution	NOUN
inlawrev-2164	51	14	of	of	ADP
inlawrev-2164	51	15	cash	cash	NOUN
inlawrev-2164	51	16	to	to	ADP
inlawrev-2164	51	17	the	the	DET
inlawrev-2164	51	18	extent	extent	NOUN
inlawrev-2164	51	19	his	his	PRON
inlawrev-2164	51	20	share	share	NOUN
inlawrev-2164	51	21	in	in	ADP
inlawrev-2164	51	22	partnership	partnership	NOUN
inlawrev-2164	51	23	liabilities	liability	NOUN
inlawrev-2164	51	24	is	be	AUX
inlawrev-2164	51	25	decreased	decrease	VERB
inlawrev-2164	51	26	,	,	PUNCT
inlawrev-2164	51	27	8	8	NUM
inlawrev-2164	51	28	even	even	ADV
inlawrev-2164	51	29	though	though	SCONJ
inlawrev-2164	51	30	those	those	DET
inlawrev-2164	51	31	liabilities	liability	NOUN
inlawrev-2164	51	32	are	be	AUX
inlawrev-2164	51	33	non	non	ADJ
inlawrev-2164	51	34	-	-	ADJ
inlawrev-2164	51	35	recourse	recourse	NOUN
inlawrev-2164	51	36	.	.	PUNCT
inlawrev-2164	52	1	just	just	ADV
inlawrev-2164	52	2	as	as	SCONJ
inlawrev-2164	52	3	a	a	DET
inlawrev-2164	52	4	limited	limited	ADJ
inlawrev-2164	52	5	partner	partner	NOUN
inlawrev-2164	52	6	automatically	automatically	ADV
inlawrev-2164	52	7	receives	receive	VERB
inlawrev-2164	52	8	a	a	DET
inlawrev-2164	52	9	share	share	NOUN
inlawrev-2164	52	10	of	of	ADP
inlawrev-2164	52	11	non	non	ADJ
inlawrev-2164	52	12	-	-	ADJ
inlawrev-2164	52	13	recourse	recourse	ADJ
inlawrev-2164	52	14	liabilities	liability	NOUN
inlawrev-2164	52	15	upon	upon	SCONJ
inlawrev-2164	52	16	receipt	receipt	NOUN
inlawrev-2164	52	17	of	of	ADP
inlawrev-2164	52	18	an	an	DET
inlawrev-2164	52	19	interest	interest	NOUN
inlawrev-2164	52	20	in	in	ADP
inlawrev-2164	52	21	profits	profit	NOUN
inlawrev-2164	52	22	,	,	PUNCT
inlawrev-2164	52	23	he	he	PRON
inlawrev-2164	52	24	is	be	AUX
inlawrev-2164	52	25	automatically	automatically	ADV
inlawrev-2164	52	26	relieved	relieve	VERB
inlawrev-2164	52	27	of	of	ADP
inlawrev-2164	52	28	his	his	PRON
inlawrev-2164	52	29	share	share	NOUN
inlawrev-2164	52	30	of	of	ADP
inlawrev-2164	52	31	partnership	partnership	NOUN
inlawrev-2164	52	32	liabilities	liability	NOUN
inlawrev-2164	52	33	when	when	SCONJ
inlawrev-2164	52	34	he	he	PRON
inlawrev-2164	52	35	parts	part	VERB
inlawrev-2164	52	36	with	with	ADP
inlawrev-2164	52	37	his	his	PRON
inlawrev-2164	52	38	profits	profit	NOUN
inlawrev-2164	52	39	interest	interest	NOUN
inlawrev-2164	52	40	.	.	PUNCT
inlawrev-2164	53	1	thus	thus	ADV
inlawrev-2164	53	2	,	,	PUNCT
inlawrev-2164	53	3	a	a	DET
inlawrev-2164	53	4	limited	limited	ADJ
inlawrev-2164	53	5	partner	partner	NOUN
inlawrev-2164	53	6	who	who	PRON
inlawrev-2164	53	7	sells	sell	VERB
inlawrev-2164	53	8	or	or	CCONJ
inlawrev-2164	53	9	abandons	abandon	VERB
inlawrev-2164	53	10	his	his	PRON
inlawrev-2164	53	11	partnership	partnership	NOUN
inlawrev-2164	53	12	interest	interest	NOUN
inlawrev-2164	53	13	will	will	AUX
inlawrev-2164	53	14	be	be	AUX
inlawrev-2164	53	15	charged	charge	VERB
inlawrev-2164	53	16	with	with	ADP
inlawrev-2164	53	17	a	a	DET
inlawrev-2164	53	18	constructive	constructive	ADJ
inlawrev-2164	53	19	distribution	distribution	NOUN
inlawrev-2164	53	20	of	of	ADP
inlawrev-2164	53	21	cash	cash	NOUN
inlawrev-2164	53	22	to	to	ADP
inlawrev-2164	53	23	the	the	DET
inlawrev-2164	53	24	extent	extent	NOUN
inlawrev-2164	53	25	he	he	PRON
inlawrev-2164	53	26	is	be	AUX
inlawrev-2164	53	27	relieved	relieve	VERB
inlawrev-2164	53	28	of	of	ADP
inlawrev-2164	53	29	his	his	PRON
inlawrev-2164	53	30	share	share	NOUN
inlawrev-2164	53	31	of	of	ADP
inlawrev-2164	53	32	non	non	ADJ
inlawrev-2164	53	33	-	-	ADJ
inlawrev-2164	53	34	recourse	recourse	ADJ
inlawrev-2164	53	35	liabilities.9	liabilities.9	NOUN
inlawrev-2164	53	36	the	the	DET
inlawrev-2164	53	37	constructive	constructive	ADJ
inlawrev-2164	53	38	distribution	distribution	NOUN
inlawrev-2164	53	39	of	of	ADP
inlawrev-2164	53	40	cash	cash	NOUN
inlawrev-2164	53	41	does	do	AUX
inlawrev-2164	53	42	not	not	PART
inlawrev-2164	53	43	retroactively	retroactively	ADV
inlawrev-2164	53	44	destroy	destroy	VERB
inlawrev-2164	53	45	the	the	DET
inlawrev-2164	53	46	tax	tax	NOUN
inlawrev-2164	53	47	shelter	shelter	NOUN
inlawrev-2164	53	48	benefits	benefit	NOUN
inlawrev-2164	53	49	.	.	PUNCT
inlawrev-2164	54	1	the	the	DET
inlawrev-2164	54	2	partnership	partnership	NOUN
inlawrev-2164	54	3	losses	loss	NOUN
inlawrev-2164	54	4	reported	report	VERB
inlawrev-2164	54	5	by	by	ADP
inlawrev-2164	54	6	the	the	DET
inlawrev-2164	54	7	limited	limited	ADJ
inlawrev-2164	54	8	partner	partner	NOUN
inlawrev-2164	54	9	before	before	ADP
inlawrev-2164	54	10	his	his	PRON
inlawrev-2164	54	11	withdrawal	withdrawal	NOUN
inlawrev-2164	54	12	presumably	presumably	ADV
inlawrev-2164	54	13	were	be	AUX
inlawrev-2164	54	14	used	use	VERB
inlawrev-2164	54	15	to	to	PART
inlawrev-2164	54	16	offset	offset	VERB
inlawrev-2164	54	17	his	his	PRON
inlawrev-2164	54	18	ordinary	ordinary	ADJ
inlawrev-2164	54	19	income	income	NOUN
inlawrev-2164	54	20	from	from	ADP
inlawrev-2164	54	21	other	other	ADJ
inlawrev-2164	54	22	sources	source	NOUN
inlawrev-2164	54	23	,	,	PUNCT
inlawrev-2164	54	24	whereas	whereas	SCONJ
inlawrev-2164	54	25	the	the	DET
inlawrev-2164	54	26	gain	gain	NOUN
inlawrev-2164	54	27	on	on	ADP
inlawrev-2164	54	28	the	the	DET
inlawrev-2164	54	29	constructive	constructive	ADJ
inlawrev-2164	54	30	distribution	distribution	NOUN
inlawrev-2164	54	31	of	of	ADP
inlawrev-2164	54	32	cash	cash	NOUN
inlawrev-2164	54	33	is	be	AUX
inlawrev-2164	54	34	capital	capital	NOUN
inlawrev-2164	54	35	gain	gain	NOUN
inlawrev-2164	54	36	.	.	PUNCT
inlawrev-2164	55	1	10	10	NUM
inlawrev-2164	55	2	even	even	ADV
inlawrev-2164	55	3	if	if	SCONJ
inlawrev-2164	55	4	the	the	DET
inlawrev-2164	55	5	recapture	recapture	NOUN
inlawrev-2164	55	6	provisions	provision	NOUN
inlawrev-2164	55	7	require	require	VERB
inlawrev-2164	55	8	that	that	DET
inlawrev-2164	55	9	part	part	NOUN
inlawrev-2164	55	10	or	or	CCONJ
inlawrev-2164	55	11	all	all	PRON
inlawrev-2164	55	12	of	of	ADP
inlawrev-2164	55	13	what	what	PRON
inlawrev-2164	55	14	would	would	AUX
inlawrev-2164	55	15	otherwise	otherwise	ADV
inlawrev-2164	55	16	be	be	AUX
inlawrev-2164	55	17	capital	capital	NOUN
inlawrev-2164	55	18	gain	gain	NOUN
inlawrev-2164	55	19	be	be	AUX
inlawrev-2164	55	20	treated	treat	VERB
inlawrev-2164	55	21	as	as	ADP
inlawrev-2164	55	22	ordinary	ordinary	ADJ
inlawrev-2164	55	23	income	income	NOUN
inlawrev-2164	55	24	,	,	PUNCT
inlawrev-2164	55	25	the	the	DET
inlawrev-2164	55	26	withdrawing	withdraw	VERB
inlawrev-2164	55	27	partner	partner	NOUN
inlawrev-2164	55	28	will	will	AUX
inlawrev-2164	55	29	have	have	AUX
inlawrev-2164	55	30	received	receive	VERB
inlawrev-2164	55	31	,	,	PUNCT
inlawrev-2164	55	32	in	in	ADP
inlawrev-2164	55	33	effect	effect	NOUN
inlawrev-2164	55	34	,	,	PUNCT
inlawrev-2164	55	35	an	an	DET
inlawrev-2164	55	36	interest	interest	NOUN
inlawrev-2164	55	37	free	free	ADJ
inlawrev-2164	55	38	loan	loan	NOUN
inlawrev-2164	55	39	from	from	ADP
inlawrev-2164	55	40	the	the	DET
inlawrev-2164	55	41	treasury	treasury	NOUN
inlawrev-2164	55	42	,	,	PUNCT
inlawrev-2164	55	43	in	in	ADP
inlawrev-2164	55	44	the	the	DET
inlawrev-2164	55	45	amount	amount	NOUN
inlawrev-2164	55	46	of	of	ADP
inlawrev-2164	55	47	deferred	deferred	ADJ
inlawrev-2164	55	48	taxes	taxis	NOUN
inlawrev-2164	55	49	,	,	PUNCT
inlawrev-2164	55	50	for	for	ADP
inlawrev-2164	55	51	the	the	DET
inlawrev-2164	55	52	period	period	NOUN
inlawrev-2164	55	53	of	of	ADP
inlawrev-2164	55	54	deferral	deferral	NOUN
inlawrev-2164	55	55	.	.	PUNCT
inlawrev-2164	56	1	in	in	ADP
inlawrev-2164	56	2	addition	addition	NOUN
inlawrev-2164	56	3	,	,	PUNCT
inlawrev-2164	56	4	the	the	DET
inlawrev-2164	56	5	losses	loss	NOUN
inlawrev-2164	56	6	may	may	AUX
inlawrev-2164	56	7	have	have	AUX
inlawrev-2164	56	8	been	be	AUX
inlawrev-2164	56	9	timed	time	VERB
inlawrev-2164	56	10	and	and	CCONJ
inlawrev-2164	56	11	claimed	claim	VERB
inlawrev-2164	56	12	in	in	ADP
inlawrev-2164	56	13	years	year	NOUN
inlawrev-2164	56	14	of	of	ADP
inlawrev-2164	56	15	greatest	great	ADJ
inlawrev-2164	56	16	income	income	NOUN
inlawrev-2164	56	17	from	from	ADP
inlawrev-2164	56	18	other	other	ADJ
inlawrev-2164	56	19	sources	source	NOUN
inlawrev-2164	56	20	to	to	PART
inlawrev-2164	56	21	maximize	maximize	VERB
inlawrev-2164	56	22	their	their	PRON
inlawrev-2164	56	23	benefit	benefit	NOUN
inlawrev-2164	56	24	under	under	ADP
inlawrev-2164	56	25	the	the	DET
inlawrev-2164	56	26	graduated	graduate	VERB
inlawrev-2164	56	27	tax	tax	NOUN
inlawrev-2164	56	28	rates	rate	NOUN
inlawrev-2164	56	29	.	.	PUNCT
inlawrev-2164	57	1	11	11	NUM
inlawrev-2164	57	2	finally	finally	ADV
inlawrev-2164	57	3	,	,	PUNCT
inlawrev-2164	57	4	the	the	DET
inlawrev-2164	57	5	withdrawal	withdrawal	NOUN
inlawrev-2164	57	6	and	and	CCONJ
inlawrev-2164	57	7	resulting	result	VERB
inlawrev-2164	57	8	constructive	constructive	ADJ
inlawrev-2164	57	9	distribution	distribution	NOUN
inlawrev-2164	57	10	may	may	AUX
inlawrev-2164	57	11	be	be	AUX
inlawrev-2164	57	12	timed	time	VERB
inlawrev-2164	57	13	in	in	ADP
inlawrev-2164	57	14	a	a	DET
inlawrev-2164	57	15	year	year	NOUN
inlawrev-2164	57	16	in	in	ADP
inlawrev-2164	57	17	which	which	PRON
inlawrev-2164	57	18	offsetting	offset	VERB
inlawrev-2164	57	19	losses	loss	NOUN
inlawrev-2164	57	20	are	be	AUX
inlawrev-2164	57	21	available	available	ADJ
inlawrev-2164	57	22	.	.	PUNCT
inlawrev-2164	58	1	acode	acode	PROPN
inlawrev-2164	58	2	§	§	PROPN
inlawrev-2164	58	3	752(b	752(b	PROPN
inlawrev-2164	58	4	)	)	PUNCT
inlawrev-2164	58	5	provides	provide	VERB
inlawrev-2164	58	6	:	:	PUNCT
inlawrev-2164	58	7	any	any	DET
inlawrev-2164	58	8	decrease	decrease	NOUN
inlawrev-2164	58	9	in	in	ADP
inlawrev-2164	58	10	a	a	DET
inlawrev-2164	58	11	partner	partner	NOUN
inlawrev-2164	58	12	's	's	PART
inlawrev-2164	58	13	share	share	NOUN
inlawrev-2164	58	14	of	of	ADP
inlawrev-2164	58	15	the	the	DET
inlawrev-2164	58	16	liabilities	liability	NOUN
inlawrev-2164	58	17	of	of	ADP
inlawrev-2164	58	18	a	a	DET
inlawrev-2164	58	19	partnership	partnership	NOUN
inlawrev-2164	58	20	,	,	PUNCT
inlawrev-2164	58	21	or	or	CCONJ
inlawrev-2164	58	22	any	any	DET
inlawrev-2164	58	23	decrease	decrease	NOUN
inlawrev-2164	58	24	in	in	ADP
inlawrev-2164	58	25	a	a	DET
inlawrev-2164	58	26	partner	partner	NOUN
inlawrev-2164	58	27	's	's	PART
inlawrev-2164	58	28	individual	individual	ADJ
inlawrev-2164	58	29	liabilities	liability	NOUN
inlawrev-2164	58	30	by	by	ADP
inlawrev-2164	58	31	reason	reason	NOUN
inlawrev-2164	58	32	of	of	ADP
inlawrev-2164	58	33	the	the	DET
inlawrev-2164	58	34	assumption	assumption	NOUN
inlawrev-2164	58	35	by	by	ADP
inlawrev-2164	58	36	the	the	DET
inlawrev-2164	58	37	partnership	partnership	NOUN
inlawrev-2164	58	38	of	of	ADP
inlawrev-2164	58	39	such	such	ADJ
inlawrev-2164	58	40	individual	individual	ADJ
inlawrev-2164	58	41	liabilities	liability	NOUN
inlawrev-2164	58	42	,	,	PUNCT
inlawrev-2164	58	43	shall	shall	AUX
inlawrev-2164	58	44	be	be	AUX
inlawrev-2164	58	45	considered	consider	VERB
inlawrev-2164	58	46	as	as	ADP
inlawrev-2164	58	47	a	a	DET
inlawrev-2164	58	48	distribution	distribution	NOUN
inlawrev-2164	58	49	of	of	ADP
inlawrev-2164	58	50	money	money	NOUN
inlawrev-2164	58	51	to	to	ADP
inlawrev-2164	58	52	the	the	DET
inlawrev-2164	58	53	partner	partner	NOUN
inlawrev-2164	58	54	by	by	ADP
inlawrev-2164	58	55	the	the	DET
inlawrev-2164	58	56	partnership	partnership	NOUN
inlawrev-2164	58	57	.	.	PUNCT
inlawrev-2164	59	1	9	9	NUM
inlawrev-2164	59	2	rev	rev	X
inlawrev-2164	59	3	.	.	PUNCT
inlawrev-2164	59	4	rul	rul	NOUN
inlawrev-2164	59	5	.	.	PUNCT
inlawrev-2164	60	1	74	74	NUM
inlawrev-2164	60	2	-	-	SYM
inlawrev-2164	60	3	40	40	NUM
inlawrev-2164	60	4	,	,	PUNCT
inlawrev-2164	60	5	1974	1974	NUM
inlawrev-2164	60	6	-	-	SYM
inlawrev-2164	60	7	1	1	NUM
inlawrev-2164	60	8	cum	cum	NOUN
inlawrev-2164	60	9	.	.	PUNCT
inlawrev-2164	61	1	bull	bull	NOUN
inlawrev-2164	61	2	.	.	PUNCT
inlawrev-2164	62	1	159	159	NUM
inlawrev-2164	62	2	:	:	PUNCT
inlawrev-2164	62	3	situation	situation	NOUN
inlawrev-2164	62	4	3	3	NUM
inlawrev-2164	62	5	.	.	PUNCT
inlawrev-2164	62	6	instead	instead	ADV
inlawrev-2164	62	7	of	of	ADP
inlawrev-2164	62	8	selling	sell	VERB
inlawrev-2164	62	9	his	his	PRON
inlawrev-2164	62	10	interest	interest	NOUN
inlawrev-2164	62	11	l	l	NOUN
inlawrev-2164	62	12	withdraws	withdraw	NOUN
inlawrev-2164	62	13	from	from	ADP
inlawrev-2164	62	14	the	the	DET
inlawrev-2164	62	15	partnership	partnership	NOUN
inlawrev-2164	62	16	at	at	ADP
inlawrev-2164	62	17	a	a	DET
inlawrev-2164	62	18	time	time	NOUN
inlawrev-2164	62	19	when	when	SCONJ
inlawrev-2164	62	20	the	the	DET
inlawrev-2164	62	21	adjusted	adjusted	ADJ
inlawrev-2164	62	22	basis	basis	NOUN
inlawrev-2164	62	23	of	of	ADP
inlawrev-2164	62	24	his	his	PRON
inlawrev-2164	62	25	interest	interest	NOUN
inlawrev-2164	62	26	in	in	ADP
inlawrev-2164	62	27	the	the	DET
inlawrev-2164	62	28	partnership	partnership	NOUN
inlawrev-2164	62	29	is	be	AUX
inlawrev-2164	62	30	zero	zero	NUM
inlawrev-2164	62	31	and	and	CCONJ
inlawrev-2164	62	32	his	his	PRON
inlawrev-2164	62	33	proportionate	proportionate	ADJ
inlawrev-2164	62	34	share	share	NOUN
inlawrev-2164	62	35	of	of	ADP
inlawrev-2164	62	36	partnership	partnership	NOUN
inlawrev-2164	62	37	liabilities	liability	NOUN
inlawrev-2164	62	38	,	,	PUNCT
inlawrev-2164	62	39	all	all	PRON
inlawrev-2164	62	40	of	of	ADP
inlawrev-2164	62	41	which	which	PRON
inlawrev-2164	62	42	consist	consist	NOUN
inlawrev-2164	62	43	of	of	ADP
inlawrev-2164	62	44	liabilities	liability	NOUN
inlawrev-2164	62	45	on	on	ADP
inlawrev-2164	62	46	which	which	PRON
inlawrev-2164	62	47	neither	neither	CCONJ
inlawrev-2164	62	48	he	he	PRON
inlawrev-2164	62	49	,	,	PUNCT
inlawrev-2164	62	50	the	the	DET
inlawrev-2164	62	51	other	other	ADJ
inlawrev-2164	62	52	partners	partner	NOUN
inlawrev-2164	62	53	nor	nor	CCONJ
inlawrev-2164	62	54	the	the	DET
inlawrev-2164	62	55	partnership	partnership	NOUN
inlawrev-2164	62	56	have	have	AUX
inlawrev-2164	62	57	assumed	assume	VERB
inlawrev-2164	62	58	any	any	DET
inlawrev-2164	62	59	personal	personal	ADJ
inlawrev-2164	62	60	liability	liability	NOUN
inlawrev-2164	62	61	,	,	PUNCT
inlawrev-2164	62	62	is	be	AUX
inlawrev-2164	62	63	$	$	SYM
inlawrev-2164	62	64	15,000	15,000	NUM
inlawrev-2164	62	65	.	.	PUNCT
inlawrev-2164	63	1	accordingly	accordingly	ADV
inlawrev-2164	63	2	,	,	PUNCT
inlawrev-2164	63	3	l	l	NOUN
inlawrev-2164	63	4	is	be	AUX
inlawrev-2164	63	5	considered	consider	VERB
inlawrev-2164	63	6	to	to	PART
inlawrev-2164	63	7	have	have	AUX
inlawrev-2164	63	8	received	receive	VERB
inlawrev-2164	63	9	a	a	DET
inlawrev-2164	63	10	distribution	distribution	NOUN
inlawrev-2164	63	11	of	of	ADP
inlawrev-2164	63	12	money	money	NOUN
inlawrev-2164	63	13	from	from	ADP
inlawrev-2164	63	14	the	the	DET
inlawrev-2164	63	15	partnership	partnership	NOUN
inlawrev-2164	63	16	of	of	ADP
inlawrev-2164	63	17	$	$	SYM
inlawrev-2164	63	18	15,000	15,000	NUM
inlawrev-2164	63	19	and	and	CCONJ
inlawrev-2164	63	20	realizes	realize	VERB
inlawrev-2164	63	21	a	a	DET
inlawrev-2164	63	22	gain	gain	NOUN
inlawrev-2164	63	23	of	of	ADP
inlawrev-2164	63	24	$	$	SYM
inlawrev-2164	63	25	15,000	15,000	NUM
inlawrev-2164	63	26	determined	determine	VERB
inlawrev-2164	63	27	under	under	ADP
inlawrev-2164	63	28	the	the	DET
inlawrev-2164	63	29	provisions	provision	NOUN
inlawrev-2164	63	30	of	of	ADP
inlawrev-2164	63	31	section	section	NOUN
inlawrev-2164	63	32	731(a	731(a	PROPN
inlawrev-2164	63	33	)	)	PUNCT
inlawrev-2164	63	34	of	of	ADP
inlawrev-2164	63	35	the	the	DET
inlawrev-2164	63	36	code	code	NOUN
inlawrev-2164	63	37	.	.	PUNCT
inlawrev-2164	64	1	10this	10this	PRON
inlawrev-2164	64	2	is	be	AUX
inlawrev-2164	64	3	true	true	ADJ
inlawrev-2164	64	4	except	except	SCONJ
inlawrev-2164	64	5	insofar	insofar	ADV
inlawrev-2164	64	6	as	as	ADP
inlawrev-2164	64	7	code	code	NOUN
inlawrev-2164	64	8	§	§	NOUN
inlawrev-2164	64	9	751	751	NUM
inlawrev-2164	64	10	applies	apply	VERB
inlawrev-2164	64	11	.	.	PUNCT
inlawrev-2164	65	1	11	11	NUM
inlawrev-2164	65	2	the	the	DET
inlawrev-2164	65	3	partnership	partnership	NOUN
inlawrev-2164	65	4	interest	interest	NOUN
inlawrev-2164	65	5	may	may	AUX
inlawrev-2164	65	6	have	have	AUX
inlawrev-2164	65	7	been	be	AUX
inlawrev-2164	65	8	acquired	acquire	VERB
inlawrev-2164	65	9	at	at	ADP
inlawrev-2164	65	10	the	the	DET
inlawrev-2164	65	11	end	end	NOUN
inlawrev-2164	65	12	of	of	ADP
inlawrev-2164	65	13	the	the	DET
inlawrev-2164	65	14	partner	partner	NOUN
inlawrev-2164	65	15	's	's	PART
inlawrev-2164	65	16	taxable	taxable	ADJ
inlawrev-2164	65	17	year	year	NOUN
inlawrev-2164	65	18	to	to	PART
inlawrev-2164	65	19	obtain	obtain	VERB
inlawrev-2164	65	20	a	a	DET
inlawrev-2164	65	21	retroactive	retroactive	ADJ
inlawrev-2164	65	22	allocation	allocation	NOUN
inlawrev-2164	65	23	of	of	ADP
inlawrev-2164	65	24	preadmission	preadmission	NOUN
inlawrev-2164	65	25	partnership	partnership	NOUN
inlawrev-2164	65	26	losses	loss	NOUN
inlawrev-2164	65	27	.	.	PUNCT
inlawrev-2164	66	1	see	see	VERB
inlawrev-2164	66	2	section	section	NOUN
inlawrev-2164	66	3	viii	viii	NOUN
inlawrev-2164	66	4	infra	infra	NOUN
inlawrev-2164	66	5	.	.	PUNCT
inlawrev-2164	67	1	1975	1975	NUM
inlawrev-2164	67	2	]	]	PUNCT
inlawrev-2164	67	3	realty	realty	NOUN
inlawrev-2164	67	4	shelter	shelter	NOUN
inlawrev-2164	67	5	partnerships	partnership	NOUN
inlawrev-2164	67	6	903	903	NUM
inlawrev-2164	67	7	iii	iii	NOUN
inlawrev-2164	67	8	.	.	PUNCT
inlawrev-2164	68	1	key	key	ADJ
inlawrev-2164	68	2	unsuccessful	unsuccessful	ADJ
inlawrev-2164	68	3	challenges	challenge	NOUN
inlawrev-2164	68	4	the	the	DET
inlawrev-2164	68	5	ability	ability	NOUN
inlawrev-2164	68	6	to	to	PART
inlawrev-2164	68	7	report	report	VERB
inlawrev-2164	68	8	ordinary	ordinary	ADJ
inlawrev-2164	68	9	loss	loss	NOUN
inlawrev-2164	68	10	deductions	deduction	NOUN
inlawrev-2164	68	11	far	far	ADV
inlawrev-2164	68	12	beyond	beyond	ADP
inlawrev-2164	68	13	actual	actual	ADJ
inlawrev-2164	68	14	economic	economic	ADJ
inlawrev-2164	68	15	investment	investment	NOUN
inlawrev-2164	68	16	by	by	ADP
inlawrev-2164	68	17	treating	treat	VERB
inlawrev-2164	68	18	acquisition	acquisition	NOUN
inlawrev-2164	68	19	liabilities	liability	NOUN
inlawrev-2164	68	20	as	as	ADP
inlawrev-2164	68	21	part	part	NOUN
inlawrev-2164	68	22	of	of	ADP
inlawrev-2164	68	23	depreciable	depreciable	ADJ
inlawrev-2164	68	24	basis	basis	NOUN
inlawrev-2164	68	25	is	be	AUX
inlawrev-2164	68	26	,	,	PUNCT
inlawrev-2164	68	27	therefore	therefore	ADV
inlawrev-2164	68	28	,	,	PUNCT
inlawrev-2164	68	29	central	central	ADJ
inlawrev-2164	68	30	to	to	ADP
inlawrev-2164	68	31	real	real	ADJ
inlawrev-2164	68	32	estate	estate	NOUN
inlawrev-2164	68	33	tax	tax	NOUN
inlawrev-2164	68	34	shelters	shelter	NOUN
inlawrev-2164	68	35	.	.	PUNCT
inlawrev-2164	69	1	the	the	DET
inlawrev-2164	69	2	service	service	NOUN
inlawrev-2164	69	3	has	have	AUX
inlawrev-2164	69	4	lost	lose	VERB
inlawrev-2164	69	5	major	major	ADJ
inlawrev-2164	69	6	challenges	challenge	NOUN
inlawrev-2164	69	7	to	to	ADP
inlawrev-2164	69	8	tax	tax	NOUN
inlawrev-2164	69	9	shelters	shelter	NOUN
inlawrev-2164	69	10	in	in	ADP
inlawrev-2164	69	11	cases	case	NOUN
inlawrev-2164	69	12	that	that	PRON
inlawrev-2164	69	13	have	have	AUX
inlawrev-2164	69	14	involved	involve	VERB
inlawrev-2164	69	15	two	two	NUM
inlawrev-2164	69	16	closely	closely	ADV
inlawrev-2164	69	17	related	relate	VERB
inlawrev-2164	69	18	critical	critical	ADJ
inlawrev-2164	69	19	factors	factor	NOUN
inlawrev-2164	69	20	:	:	PUNCT
inlawrev-2164	69	21	the	the	DET
inlawrev-2164	69	22	claim	claim	NOUN
inlawrev-2164	69	23	to	to	ADP
inlawrev-2164	69	24	a	a	DET
inlawrev-2164	69	25	depreciable	depreciable	ADJ
inlawrev-2164	69	26	interest	interest	NOUN
inlawrev-2164	69	27	by	by	ADP
inlawrev-2164	69	28	a	a	DET
inlawrev-2164	69	29	taxpayer	taxpayer	NOUN
inlawrev-2164	69	30	who	who	PRON
inlawrev-2164	69	31	does	do	AUX
inlawrev-2164	69	32	not	not	PART
inlawrev-2164	69	33	appear	appear	VERB
inlawrev-2164	69	34	to	to	PART
inlawrev-2164	69	35	bear	bear	VERB
inlawrev-2164	69	36	the	the	DET
inlawrev-2164	69	37	economic	economic	ADJ
inlawrev-2164	69	38	burden	burden	NOUN
inlawrev-2164	69	39	of	of	ADP
inlawrev-2164	69	40	depreciation	depreciation	NOUN
inlawrev-2164	69	41	,	,	PUNCT
inlawrev-2164	69	42	and	and	CCONJ
inlawrev-2164	69	43	the	the	DET
inlawrev-2164	69	44	inclusion	inclusion	NOUN
inlawrev-2164	69	45	in	in	ADP
inlawrev-2164	69	46	depreciable	depreciable	ADJ
inlawrev-2164	69	47	basis	basis	NOUN
inlawrev-2164	69	48	of	of	ADP
inlawrev-2164	69	49	liabilities	liability	NOUN
inlawrev-2164	69	50	that	that	PRON
inlawrev-2164	69	51	appear	appear	VERB
inlawrev-2164	69	52	to	to	PART
inlawrev-2164	69	53	exist	exist	VERB
inlawrev-2164	69	54	in	in	ADP
inlawrev-2164	69	55	form	form	NOUN
inlawrev-2164	69	56	but	but	CCONJ
inlawrev-2164	69	57	not	not	PART
inlawrev-2164	69	58	in	in	ADP
inlawrev-2164	69	59	economic	economic	ADJ
inlawrev-2164	69	60	reality	reality	NOUN
inlawrev-2164	69	61	.	.	PUNCT
inlawrev-2164	70	1	12	12	NUM
inlawrev-2164	70	2	two	two	NUM
inlawrev-2164	70	3	stunning	stunning	ADJ
inlawrev-2164	70	4	cases	case	NOUN
inlawrev-2164	70	5	indicate	indicate	VERB
inlawrev-2164	70	6	the	the	DET
inlawrev-2164	70	7	difficulty	difficulty	NOUN
inlawrev-2164	70	8	in	in	ADP
inlawrev-2164	70	9	separating	separate	VERB
inlawrev-2164	70	10	and	and	CCONJ
inlawrev-2164	70	11	treating	treat	VERB
inlawrev-2164	70	12	these	these	DET
inlawrev-2164	70	13	issues	issue	NOUN
inlawrev-2164	70	14	and	and	CCONJ
inlawrev-2164	70	15	the	the	DET
inlawrev-2164	70	16	consequent	consequent	ADJ
inlawrev-2164	70	17	continued	continue	VERB
inlawrev-2164	70	18	availability	availability	NOUN
inlawrev-2164	70	19	of	of	ADP
inlawrev-2164	70	20	tax	tax	NOUN
inlawrev-2164	70	21	shelter	shelter	NOUN
inlawrev-2164	70	22	not	not	PART
inlawrev-2164	70	23	only	only	ADV
inlawrev-2164	70	24	in	in	ADP
inlawrev-2164	70	25	excess	excess	NOUN
inlawrev-2164	70	26	of	of	ADP
inlawrev-2164	70	27	,	,	PUNCT
inlawrev-2164	70	28	but	but	CCONJ
inlawrev-2164	70	29	independent	independent	ADJ
inlawrev-2164	70	30	of	of	ADP
inlawrev-2164	70	31	,	,	PUNCT
inlawrev-2164	70	32	actual	actual	ADJ
inlawrev-2164	70	33	economic	economic	ADJ
inlawrev-2164	70	34	investment	investment	NOUN
inlawrev-2164	70	35	.	.	PUNCT
inlawrev-2164	71	1	in	in	ADP
inlawrev-2164	71	2	manuel	manuel	PROPN
inlawrev-2164	71	3	d.	d.	PROPN
inlawrev-2164	71	4	mayerson	mayerson	PROPN
inlawrev-2164	71	5	™	™	VERB
inlawrev-2164	71	6	the	the	DET
inlawrev-2164	71	7	taxpayer	taxpayer	NOUN
inlawrev-2164	71	8	"	"	PUNCT
inlawrev-2164	71	9	purchased	purchase	VERB
inlawrev-2164	71	10	"	"	PUNCT
inlawrev-2164	71	11	what	what	PRON
inlawrev-2164	71	12	had	have	AUX
inlawrev-2164	71	13	been	be	AUX
inlawrev-2164	71	14	an	an	DET
inlawrev-2164	71	15	unprofitable	unprofitable	ADJ
inlawrev-2164	71	16	office	office	NOUN
inlawrev-2164	71	17	building	building	NOUN
inlawrev-2164	71	18	by	by	ADP
inlawrev-2164	71	19	making	make	VERB
inlawrev-2164	71	20	a	a	DET
inlawrev-2164	71	21	minimal	minimal	ADJ
inlawrev-2164	71	22	down	down	ADP
inlawrev-2164	71	23	payment	payment	NOUN
inlawrev-2164	71	24	and	and	CCONJ
inlawrev-2164	71	25	giving	give	VERB
inlawrev-2164	71	26	for	for	ADP
inlawrev-2164	71	27	the	the	DET
inlawrev-2164	71	28	overwhelming	overwhelming	ADJ
inlawrev-2164	71	29	bulk	bulk	NOUN
inlawrev-2164	71	30	of	of	ADP
inlawrev-2164	71	31	the	the	DET
inlawrev-2164	71	32	purchase	purchase	NOUN
inlawrev-2164	71	33	price	price	NOUN
inlawrev-2164	71	34	a	a	DET
inlawrev-2164	71	35	note	note	NOUN
inlawrev-2164	71	36	the	the	DET
inlawrev-2164	71	37	terms	term	NOUN
inlawrev-2164	71	38	of	of	ADP
inlawrev-2164	71	39	which	which	PRON
inlawrev-2164	71	40	merit	merit	NOUN
inlawrev-2164	71	41	consideration	consideration	NOUN
inlawrev-2164	71	42	.	.	PUNCT
inlawrev-2164	72	1	first	first	ADV
inlawrev-2164	72	2	,	,	PUNCT
inlawrev-2164	72	3	although	although	SCONJ
inlawrev-2164	72	4	"	"	PUNCT
inlawrev-2164	72	5	interest	interest	NOUN
inlawrev-2164	72	6	"	"	PUNCT
inlawrev-2164	72	7	payments	payment	NOUN
inlawrev-2164	72	8	were	be	AUX
inlawrev-2164	72	9	to	to	PART
inlawrev-2164	72	10	be	be	AUX
inlawrev-2164	72	11	made	make	VERB
inlawrev-2164	72	12	monthly	monthly	ADJ
inlawrev-2164	72	13	,	,	PUNCT
inlawrev-2164	72	14	no	no	DET
inlawrev-2164	72	15	repayment	repayment	NOUN
inlawrev-2164	72	16	of	of	ADP
inlawrev-2164	72	17	principal	principal	NOUN
inlawrev-2164	72	18	was	be	AUX
inlawrev-2164	72	19	required	require	VERB
inlawrev-2164	72	20	until	until	ADP
inlawrev-2164	72	21	the	the	DET
inlawrev-2164	72	22	expiration	expiration	NOUN
inlawrev-2164	72	23	of	of	ADP
inlawrev-2164	72	24	ninety	ninety	NUM
inlawrev-2164	72	25	-	-	PUNCT
inlawrev-2164	72	26	nine	nine	NUM
inlawrev-2164	72	27	years	year	NOUN
inlawrev-2164	72	28	.	.	PUNCT
inlawrev-2164	73	1	second	second	ADJ
inlawrev-2164	73	2	,	,	PUNCT
inlawrev-2164	73	3	the	the	DET
inlawrev-2164	73	4	note	note	NOUN
inlawrev-2164	73	5	provided	provide	VERB
inlawrev-2164	73	6	that	that	SCONJ
inlawrev-2164	73	7	it	it	PRON
inlawrev-2164	73	8	was	be	AUX
inlawrev-2164	73	9	non	non	ADJ
inlawrev-2164	73	10	-	-	ADJ
inlawrev-2164	73	11	recourse	recourse	NOUN
inlawrev-2164	73	12	as	as	ADP
inlawrev-2164	73	13	to	to	ADP
inlawrev-2164	73	14	principal	principal	NOUN
inlawrev-2164	73	15	.	.	PUNCT
inlawrev-2164	74	1	thus	thus	ADV
inlawrev-2164	74	2	,	,	PUNCT
inlawrev-2164	74	3	the	the	DET
inlawrev-2164	74	4	seller	seller	NOUN
inlawrev-2164	74	5	could	could	AUX
inlawrev-2164	74	6	not	not	PART
inlawrev-2164	74	7	hold	hold	VERB
inlawrev-2164	74	8	mayerson	mayerson	NOUN
inlawrev-2164	74	9	personally	personally	ADV
inlawrev-2164	74	10	liable	liable	ADJ
inlawrev-2164	74	11	for	for	ADP
inlawrev-2164	74	12	his	his	PRON
inlawrev-2164	74	13	promise	promise	NOUN
inlawrev-2164	74	14	to	to	PART
inlawrev-2164	74	15	pay	pay	VERB
inlawrev-2164	74	16	the	the	DET
inlawrev-2164	74	17	principal	principal	ADJ
inlawrev-2164	74	18	amount	amount	NOUN
inlawrev-2164	74	19	of	of	ADP
inlawrev-2164	74	20	the	the	DET
inlawrev-2164	74	21	note	note	NOUN
inlawrev-2164	74	22	,	,	PUNCT
inlawrev-2164	74	23	but	but	CCONJ
inlawrev-2164	74	24	was	be	AUX
inlawrev-2164	74	25	confined	confine	VERB
inlawrev-2164	74	26	to	to	ADP
inlawrev-2164	74	27	seeking	seek	VERB
inlawrev-2164	74	28	satisfaction	satisfaction	NOUN
inlawrev-2164	74	29	out	out	ADP
inlawrev-2164	74	30	of	of	ADP
inlawrev-2164	74	31	the	the	DET
inlawrev-2164	74	32	property	property	NOUN
inlawrev-2164	74	33	mortgaged	mortgage	VERB
inlawrev-2164	74	34	as	as	ADP
inlawrev-2164	74	35	security	security	NOUN
inlawrev-2164	74	36	—	—	PUNCT
inlawrev-2164	74	37	which	which	PRON
inlawrev-2164	74	38	in	in	ADP
inlawrev-2164	74	39	this	this	DET
inlawrev-2164	74	40	case	case	NOUN
inlawrev-2164	74	41	included	include	VERB
inlawrev-2164	74	42	no	no	DET
inlawrev-2164	74	43	property	property	NOUN
inlawrev-2164	74	44	other	other	ADJ
inlawrev-2164	74	45	than	than	ADP
inlawrev-2164	74	46	that	that	PRON
inlawrev-2164	74	47	allegedly	allegedly	ADV
inlawrev-2164	74	48	sold	sell	VERB
inlawrev-2164	74	49	.	.	PUNCT
inlawrev-2164	75	1	third	third	ADJ
inlawrev-2164	75	2	,	,	PUNCT
inlawrev-2164	75	3	however	however	ADV
inlawrev-2164	75	4	,	,	PUNCT
inlawrev-2164	75	5	the	the	DET
inlawrev-2164	75	6	note	note	NOUN
inlawrev-2164	75	7	was	be	AUX
inlawrev-2164	75	8	with	with	ADP
inlawrev-2164	75	9	recourse	recourse	NOUN
inlawrev-2164	75	10	as	as	ADP
inlawrev-2164	75	11	to	to	ADP
inlawrev-2164	75	12	the	the	DET
inlawrev-2164	75	13	monthly	monthly	ADJ
inlawrev-2164	75	14	interest	interest	NOUN
inlawrev-2164	75	15	payments	payment	NOUN
inlawrev-2164	75	16	as	as	SCONJ
inlawrev-2164	75	17	they	they	PRON
inlawrev-2164	75	18	accrued	accrue	VERB
inlawrev-2164	75	19	,	,	PUNCT
inlawrev-2164	75	20	but	but	CCONJ
inlawrev-2164	75	21	for	for	ADP
inlawrev-2164	75	22	no	no	PRON
inlawrev-2164	75	23	more	more	ADJ
inlawrev-2164	75	24	,	,	PUNCT
inlawrev-2164	75	25	not	not	PART
inlawrev-2164	75	26	even	even	ADV
inlawrev-2164	75	27	for	for	ADP
inlawrev-2164	75	28	accelerated	accelerate	VERB
inlawrev-2164	75	29	interest	interest	NOUN
inlawrev-2164	75	30	payments	payment	NOUN
inlawrev-2164	75	31	on	on	ADP
inlawrev-2164	75	32	default	default	NOUN
inlawrev-2164	75	33	.	.	PUNCT
inlawrev-2164	76	1	finally	finally	ADV
inlawrev-2164	76	2	,	,	PUNCT
inlawrev-2164	76	3	the	the	DET
inlawrev-2164	76	4	note	note	NOUN
inlawrev-2164	76	5	provided	provide	VERB
inlawrev-2164	76	6	for	for	ADP
inlawrev-2164	76	7	substantial	substantial	ADJ
inlawrev-2164	76	8	discounts	discount	NOUN
inlawrev-2164	76	9	if	if	SCONJ
inlawrev-2164	76	10	it	it	PRON
inlawrev-2164	76	11	were	be	AUX
inlawrev-2164	76	12	paid	pay	VERB
inlawrev-2164	76	13	within	within	ADP
inlawrev-2164	76	14	three	three	NUM
inlawrev-2164	76	15	years	year	NOUN
inlawrev-2164	76	16	from	from	ADP
inlawrev-2164	76	17	the	the	DET
inlawrev-2164	76	18	initial	initial	ADJ
inlawrev-2164	76	19	closing	closing	NOUN
inlawrev-2164	76	20	date	date	NOUN
inlawrev-2164	76	21	.	.	PUNCT
inlawrev-2164	77	1	in	in	ADP
inlawrev-2164	77	2	fact	fact	NOUN
inlawrev-2164	77	3	,	,	PUNCT
inlawrev-2164	77	4	five	five	NUM
inlawrev-2164	77	5	years	year	NOUN
inlawrev-2164	77	6	after	after	ADP
inlawrev-2164	77	7	the	the	DET
inlawrev-2164	77	8	closing	closing	NOUN
inlawrev-2164	77	9	,	,	PUNCT
inlawrev-2164	77	10	mayerson	mayerson	NOUN
inlawrev-2164	77	11	retired	retire	VERB
inlawrev-2164	77	12	the	the	DET
inlawrev-2164	77	13	note	note	NOUN
inlawrev-2164	77	14	with	with	ADP
inlawrev-2164	77	15	a	a	DET
inlawrev-2164	77	16	payment	payment	NOUN
inlawrev-2164	77	17	of	of	ADP
inlawrev-2164	77	18	only	only	ADV
inlawrev-2164	77	19	sixty	sixty	NUM
inlawrev-2164	77	20	percent	percent	NOUN
inlawrev-2164	77	21	of	of	ADP
inlawrev-2164	77	22	its	its	PRON
inlawrev-2164	77	23	face	face	NOUN
inlawrev-2164	77	24	amount	amount	NOUN
inlawrev-2164	77	25	.	.	PUNCT
inlawrev-2164	78	1	the	the	DET
inlawrev-2164	78	2	service	service	NOUN
inlawrev-2164	78	3	's	's	PART
inlawrev-2164	78	4	position	position	NOUN
inlawrev-2164	78	5	was	be	AUX
inlawrev-2164	78	6	"	"	PUNCT
inlawrev-2164	78	7	essentially	essentially	ADV
inlawrev-2164	78	8	that	that	SCONJ
inlawrev-2164	78	9	the	the	DET
inlawrev-2164	78	10	purchasemoney	purchasemoney	NOUN
inlawrev-2164	78	11	mortgage	mortgage	NOUN
inlawrev-2164	78	12	.	.	PUNCT
inlawrev-2164	78	13	.	.	PUNCT
inlawrev-2164	79	1	.	.	PUNCT
inlawrev-2164	80	1	was	be	AUX
inlawrev-2164	80	2	a	a	DET
inlawrev-2164	80	3	nullity	nullity	NOUN
inlawrev-2164	80	4	and	and	CCONJ
inlawrev-2164	80	5	that	that	SCONJ
inlawrev-2164	80	6	a	a	DET
inlawrev-2164	80	7	capital	capital	NOUN
inlawrev-2164	80	8	investment	investment	NOUN
inlawrev-2164	80	9	in	in	ADP
inlawrev-2164	80	10	the	the	DET
inlawrev-2164	80	11	subject	subject	NOUN
inlawrev-2164	80	12	property	property	NOUN
inlawrev-2164	80	13	had	have	AUX
inlawrev-2164	80	14	not	not	PART
inlawrev-2164	80	15	occurred	occur	VERB
inlawrev-2164	80	16	.	.	PUNCT
inlawrev-2164	81	1	"	"	PUNCT
inlawrev-2164	81	2	'	'	PUNCT
inlawrev-2164	81	3	4	4	NUM
inlawrev-2164	81	4	in	in	ADP
inlawrev-2164	81	5	economic	economic	ADJ
inlawrev-2164	81	6	reality	reality	NOUN
inlawrev-2164	81	7	and	and	CCONJ
inlawrev-2164	81	8	for	for	ADP
inlawrev-2164	81	9	tax	tax	NOUN
inlawrev-2164	81	10	purposes	purpose	NOUN
inlawrev-2164	81	11	,	,	PUNCT
inlawrev-2164	81	12	the	the	DET
inlawrev-2164	81	13	service	service	NOUN
inlawrev-2164	81	14	claimed	claim	VERB
inlawrev-2164	81	15	,	,	PUNCT
inlawrev-2164	81	16	the	the	DET
inlawrev-2164	81	17	arrangements	arrangement	NOUN
inlawrev-2164	81	18	were	be	AUX
inlawrev-2164	81	19	nothing	nothing	PRON
inlawrev-2164	81	20	other	other	ADJ
inlawrev-2164	81	21	than	than	ADP
inlawrev-2164	81	22	a	a	DET
inlawrev-2164	81	23	lease	lease	NOUN
inlawrev-2164	81	24	with	with	ADP
inlawrev-2164	81	25	an	an	DET
inlawrev-2164	81	26	option	option	NOUN
inlawrev-2164	81	27	to	to	PART
inlawrev-2164	81	28	purchase	purchase	VERB
inlawrev-2164	81	29	.	.	PUNCT
inlawrev-2164	82	1	because	because	SCONJ
inlawrev-2164	82	2	,	,	PUNCT
inlawrev-2164	82	3	2see	2see	PROPN
inlawrev-2164	82	4	david	david	PROPN
inlawrev-2164	82	5	f.	f.	PROPN
inlawrev-2164	82	6	bolger	bolger	PROPN
inlawrev-2164	82	7	,	,	PUNCT
inlawrev-2164	82	8	59	59	NUM
inlawrev-2164	82	9	t.c	t.c	PROPN
inlawrev-2164	82	10	.	.	PROPN
inlawrev-2164	83	1	760	760	NUM
inlawrev-2164	83	2	(	(	PUNCT
inlawrev-2164	83	3	1973	1973	NUM
inlawrev-2164	83	4	)	)	PUNCT
inlawrev-2164	83	5	.	.	PUNCT
inlawrev-2164	84	1	in	in	ADP
inlawrev-2164	84	2	this	this	DET
inlawrev-2164	84	3	connection	connection	NOUN
inlawrev-2164	84	4	,	,	PUNCT
inlawrev-2164	84	5	we	we	PRON
inlawrev-2164	84	6	note	note	VERB
inlawrev-2164	84	7	that	that	SCONJ
inlawrev-2164	84	8	the	the	DET
inlawrev-2164	84	9	position	position	NOUN
inlawrev-2164	84	10	of	of	ADP
inlawrev-2164	84	11	the	the	DET
inlawrev-2164	84	12	lessor	lessor	NOUN
inlawrev-2164	84	13	is	be	AUX
inlawrev-2164	84	14	sometimes	sometimes	ADV
inlawrev-2164	84	15	also	also	ADV
inlawrev-2164	84	16	discussed	discuss	VERB
inlawrev-2164	84	17	in	in	ADP
inlawrev-2164	84	18	terms	term	NOUN
inlawrev-2164	84	19	of	of	ADP
inlawrev-2164	84	20	his	his	PRON
inlawrev-2164	84	21	not	not	PART
inlawrev-2164	84	22	having	have	VERB
inlawrev-2164	84	23	any	any	DET
inlawrev-2164	84	24	basis	basis	NOUN
inlawrev-2164	84	25	.	.	PUNCT
inlawrev-2164	85	1	what	what	PRON
inlawrev-2164	85	2	is	be	AUX
inlawrev-2164	85	3	more	more	ADJ
inlawrev-2164	85	4	,	,	PUNCT
inlawrev-2164	85	5	such	such	ADJ
inlawrev-2164	85	6	discussion	discussion	NOUN
inlawrev-2164	85	7	sometimes	sometimes	ADV
inlawrev-2164	85	8	confuses	confuse	VERB
inlawrev-2164	85	9	the	the	DET
inlawrev-2164	85	10	two	two	NUM
inlawrev-2164	85	11	questions	question	NOUN
inlawrev-2164	85	12	,	,	PUNCT
inlawrev-2164	85	13	i.e.	i.e.	X
inlawrev-2164	85	14	,	,	PUNCT
inlawrev-2164	85	15	existence	existence	NOUN
inlawrev-2164	85	16	of	of	ADP
inlawrev-2164	85	17	a	a	DET
inlawrev-2164	85	18	depreciable	depreciable	ADJ
inlawrev-2164	85	19	interest	interest	NOUN
inlawrev-2164	85	20	and	and	CCONJ
inlawrev-2164	85	21	the	the	DET
inlawrev-2164	85	22	measure	measure	NOUN
inlawrev-2164	85	23	of	of	ADP
inlawrev-2164	85	24	basis	basis	NOUN
inlawrev-2164	85	25	,	,	PUNCT
inlawrev-2164	85	26	of	of	ADP
inlawrev-2164	85	27	which	which	PRON
inlawrev-2164	85	28	respondent	respondent	NOUN
inlawrev-2164	85	29	's	's	PART
inlawrev-2164	85	30	briefs	brief	NOUN
inlawrev-2164	85	31	herein	herein	NOUN
inlawrev-2164	85	32	furnished	furnish	VERB
inlawrev-2164	85	33	an	an	DET
inlawrev-2164	85	34	excellent	excellent	ADJ
inlawrev-2164	85	35	example	example	NOUN
inlawrev-2164	85	36	.	.	PUNCT
inlawrev-2164	86	1	i	i	PRON
inlawrev-2164	86	2	d.	d.	PROPN
inlawrev-2164	86	3	at	at	ADP
inlawrev-2164	86	4	769	769	NUM
inlawrev-2164	86	5	,	,	PUNCT
inlawrev-2164	86	6	n.8	n.8	X
inlawrev-2164	86	7	.	.	PUNCT
inlawrev-2164	87	1	,	,	PUNCT
inlawrev-2164	87	2	347	347	NUM
inlawrev-2164	87	3	t.c	t.c	NOUN
inlawrev-2164	87	4	.	.	PROPN
inlawrev-2164	87	5	340	340	NUM
inlawrev-2164	87	6	(	(	PUNCT
inlawrev-2164	87	7	1966	1966	NUM
inlawrev-2164	87	8	)	)	PUNCT
inlawrev-2164	87	9	.	.	PUNCT
inlawrev-2164	88	1	yaid	yaid	PROPN
inlawrev-2164	88	2	.	.	PUNCT
inlawrev-2164	89	1	at	at	ADP
inlawrev-2164	89	2	349	349	NUM
inlawrev-2164	89	3	.	.	PUNCT
inlawrev-2164	90	1	904	904	NUM
inlawrev-2164	90	2	indiana	indiana	PROPN
inlawrev-2164	90	3	law	law	PROPN
inlawrev-2164	90	4	review	review	NOUN
inlawrev-2164	90	5	[	[	X
inlawrev-2164	90	6	vol	vol	NOUN
inlawrev-2164	90	7	.	.	PUNCT
inlawrev-2164	91	1	8:899	8:899	NOUN
inlawrev-2164	91	2	the	the	DET
inlawrev-2164	91	3	note	note	NOUN
inlawrev-2164	91	4	was	be	AUX
inlawrev-2164	91	5	with	with	ADP
inlawrev-2164	91	6	recourse	recourse	NOUN
inlawrev-2164	91	7	only	only	ADV
inlawrev-2164	91	8	as	as	ADP
inlawrev-2164	91	9	to	to	ADP
inlawrev-2164	91	10	interest	interest	NOUN
inlawrev-2164	91	11	payments	payment	NOUN
inlawrev-2164	91	12	already	already	ADV
inlawrev-2164	91	13	accrued	accrue	VERB
inlawrev-2164	91	14	,	,	PUNCT
inlawrev-2164	91	15	mayerson	mayerson	NOUN
inlawrev-2164	91	16	could	could	AUX
inlawrev-2164	91	17	walk	walk	VERB
inlawrev-2164	91	18	away	away	ADV
inlawrev-2164	91	19	from	from	ADP
inlawrev-2164	91	20	the	the	DET
inlawrev-2164	91	21	property	property	NOUN
inlawrev-2164	91	22	at	at	ADP
inlawrev-2164	91	23	any	any	DET
inlawrev-2164	91	24	time	time	NOUN
inlawrev-2164	91	25	with	with	ADP
inlawrev-2164	91	26	no	no	DET
inlawrev-2164	91	27	more	more	ADV
inlawrev-2164	91	28	personal	personal	ADJ
inlawrev-2164	91	29	liability	liability	NOUN
inlawrev-2164	91	30	than	than	SCONJ
inlawrev-2164	91	31	had	have	AUX
inlawrev-2164	91	32	he	he	PRON
inlawrev-2164	91	33	been	be	AUX
inlawrev-2164	91	34	a	a	DET
inlawrev-2164	91	35	tenant	tenant	NOUN
inlawrev-2164	91	36	-	-	PUNCT
inlawrev-2164	91	37	at	at	ADP
inlawrev-2164	91	38	-	-	PUNCT
inlawrev-2164	91	39	will	will	NOUN
inlawrev-2164	91	40	.	.	PUNCT
inlawrev-2164	92	1	moreover	moreover	ADV
inlawrev-2164	92	2	,	,	PUNCT
inlawrev-2164	92	3	since	since	SCONJ
inlawrev-2164	92	4	the	the	DET
inlawrev-2164	92	5	note	note	NOUN
inlawrev-2164	92	6	was	be	AUX
inlawrev-2164	92	7	a	a	DET
inlawrev-2164	92	8	standing	standing	ADJ
inlawrev-2164	92	9	note	note	NOUN
inlawrev-2164	92	10	which	which	PRON
inlawrev-2164	92	11	required	require	VERB
inlawrev-2164	92	12	no	no	DET
inlawrev-2164	92	13	amortization	amortization	NOUN
inlawrev-2164	92	14	payments	payment	NOUN
inlawrev-2164	92	15	,	,	PUNCT
inlawrev-2164	92	16	mayerson	mayerson	NOUN
inlawrev-2164	92	17	had	have	VERB
inlawrev-2164	92	18	no	no	DET
inlawrev-2164	92	19	equity	equity	NOUN
inlawrev-2164	92	20	buildup	buildup	NOUN
inlawrev-2164	92	21	from	from	ADP
inlawrev-2164	92	22	repayment	repayment	NOUN
inlawrev-2164	92	23	of	of	ADP
inlawrev-2164	92	24	principal	principal	NOUN
inlawrev-2164	92	25	to	to	PART
inlawrev-2164	92	26	defend	defend	VERB
inlawrev-2164	92	27	or	or	CCONJ
inlawrev-2164	92	28	subject	subject	VERB
inlawrev-2164	92	29	to	to	ADP
inlawrev-2164	92	30	risk	risk	NOUN
inlawrev-2164	92	31	of	of	ADP
inlawrev-2164	92	32	loss	loss	NOUN
inlawrev-2164	92	33	.	.	PUNCT
inlawrev-2164	93	1	the	the	DET
inlawrev-2164	93	2	tax	tax	NOUN
inlawrev-2164	93	3	court	court	NOUN
inlawrev-2164	93	4	held	hold	VERB
inlawrev-2164	93	5	for	for	ADP
inlawrev-2164	93	6	mayerson	mayerson	NOUN
inlawrev-2164	93	7	,	,	PUNCT
inlawrev-2164	93	8	even	even	ADV
inlawrev-2164	93	9	though	though	SCONJ
inlawrev-2164	93	10	it	it	PRON
inlawrev-2164	93	11	accepted	accept	VERB
inlawrev-2164	93	12	that	that	SCONJ
inlawrev-2164	93	13	"	"	PUNCT
inlawrev-2164	93	14	depreciation	depreciation	NOUN
inlawrev-2164	93	15	is	be	AUX
inlawrev-2164	93	16	not	not	PART
inlawrev-2164	93	17	predicated	predicate	VERB
inlawrev-2164	93	18	upon	upon	SCONJ
inlawrev-2164	93	19	ownership	ownership	NOUN
inlawrev-2164	93	20	of	of	ADP
inlawrev-2164	93	21	property	property	NOUN
inlawrev-2164	93	22	but	but	CCONJ
inlawrev-2164	93	23	rather	rather	ADV
inlawrev-2164	93	24	upon	upon	SCONJ
inlawrev-2164	93	25	an	an	DET
inlawrev-2164	93	26	investment	investment	NOUN
inlawrev-2164	93	27	in	in	ADP
inlawrev-2164	93	28	property	property	NOUN
inlawrev-2164	93	29	"	"	PUNCT
inlawrev-2164	93	30	and	and	CCONJ
inlawrev-2164	93	31	that	that	SCONJ
inlawrev-2164	93	32	"	"	PUNCT
inlawrev-2164	93	33	the	the	DET
inlawrev-2164	93	34	benefit	benefit	NOUN
inlawrev-2164	93	35	of	of	ADP
inlawrev-2164	93	36	the	the	DET
inlawrev-2164	93	37	depreciation	depreciation	NOUN
inlawrev-2164	93	38	deduction	deduction	NOUN
inlawrev-2164	93	39	should	should	AUX
inlawrev-2164	93	40	inure	inure	NOUN
inlawrev-2164	93	41	to	to	ADP
inlawrev-2164	93	42	those	those	PRON
inlawrev-2164	93	43	who	who	PRON
inlawrev-2164	93	44	suffer	suffer	VERB
inlawrev-2164	93	45	an	an	DET
inlawrev-2164	93	46	economic	economic	ADJ
inlawrev-2164	93	47	loss	loss	NOUN
inlawrev-2164	93	48	caused	cause	VERB
inlawrev-2164	93	49	by	by	ADP
inlawrev-2164	93	50	wear	wear	NOUN
inlawrev-2164	93	51	and	and	CCONJ
inlawrev-2164	93	52	exhaustion	exhaustion	NOUN
inlawrev-2164	93	53	of	of	ADP
inlawrev-2164	93	54	the	the	DET
inlawrev-2164	93	55	business	business	NOUN
inlawrev-2164	93	56	property	property	NOUN
inlawrev-2164	93	57	.	.	PUNCT
inlawrev-2164	94	1	"	"	PUNCT
inlawrev-2164	94	2	'	'	PUNCT
inlawrev-2164	94	3	5	5	NUM
inlawrev-2164	94	4	the	the	DET
inlawrev-2164	94	5	court	court	NOUN
inlawrev-2164	94	6	did	do	AUX
inlawrev-2164	94	7	not	not	PART
inlawrev-2164	94	8	make	make	VERB
inlawrev-2164	94	9	clear	clear	ADJ
inlawrev-2164	94	10	how	how	SCONJ
inlawrev-2164	94	11	the	the	DET
inlawrev-2164	94	12	initial	initial	ADJ
inlawrev-2164	94	13	sale	sale	NOUN
inlawrev-2164	94	14	put	put	VERB
inlawrev-2164	94	15	mayerson	mayerson	NOUN
inlawrev-2164	94	16	in	in	ADP
inlawrev-2164	94	17	the	the	DET
inlawrev-2164	94	18	position	position	NOUN
inlawrev-2164	94	19	of	of	ADP
inlawrev-2164	94	20	one	one	NUM
inlawrev-2164	94	21	who	who	PRON
inlawrev-2164	94	22	would	would	AUX
inlawrev-2164	94	23	"	"	PUNCT
inlawrev-2164	94	24	suffer	suffer	VERB
inlawrev-2164	94	25	an	an	DET
inlawrev-2164	94	26	economic	economic	ADJ
inlawrev-2164	94	27	loss	loss	NOUN
inlawrev-2164	94	28	"	"	PUNCT
inlawrev-2164	94	29	by	by	ADP
inlawrev-2164	94	30	immediate	immediate	ADJ
inlawrev-2164	94	31	actual	actual	ADJ
inlawrev-2164	94	32	depreciation	depreciation	NOUN
inlawrev-2164	94	33	of	of	ADP
inlawrev-2164	94	34	the	the	DET
inlawrev-2164	94	35	structure	structure	NOUN
inlawrev-2164	94	36	,	,	PUNCT
inlawrev-2164	94	37	but	but	CCONJ
inlawrev-2164	94	38	stressed	stress	VERB
inlawrev-2164	94	39	that	that	SCONJ
inlawrev-2164	94	40	both	both	DET
inlawrev-2164	94	41	parties	party	NOUN
inlawrev-2164	94	42	intended	intend	VERB
inlawrev-2164	94	43	a	a	DET
inlawrev-2164	94	44	sale	sale	NOUN
inlawrev-2164	94	45	,	,	PUNCT
inlawrev-2164	94	46	not	not	PART
inlawrev-2164	94	47	a	a	DET
inlawrev-2164	94	48	lease	lease	NOUN
inlawrev-2164	94	49	,	,	PUNCT
inlawrev-2164	94	50	and	and	CCONJ
inlawrev-2164	94	51	that	that	DET
inlawrev-2164	94	52	mayerson	mayerson	NOUN
inlawrev-2164	94	53	expended	expend	VERB
inlawrev-2164	94	54	substantial	substantial	ADJ
inlawrev-2164	94	55	sums	sum	NOUN
inlawrev-2164	94	56	on	on	ADP
inlawrev-2164	94	57	repairs	repair	NOUN
inlawrev-2164	94	58	and	and	CCONJ
inlawrev-2164	94	59	improvements	improvement	NOUN
inlawrev-2164	94	60	in	in	ADP
inlawrev-2164	94	61	the	the	DET
inlawrev-2164	94	62	years	year	NOUN
inlawrev-2164	94	63	immediately	immediately	ADV
inlawrev-2164	94	64	following	follow	VERB
inlawrev-2164	94	65	the	the	DET
inlawrev-2164	94	66	closing	closing	NOUN
inlawrev-2164	94	67	.	.	PUNCT
inlawrev-2164	95	1	mayerson	mayerson	PROPN
inlawrev-2164	95	2	's	's	PART
inlawrev-2164	95	3	"	"	PUNCT
inlawrev-2164	95	4	investment	investment	NOUN
inlawrev-2164	95	5	"	"	PUNCT
inlawrev-2164	95	6	in	in	ADP
inlawrev-2164	95	7	the	the	DET
inlawrev-2164	95	8	property	property	NOUN
inlawrev-2164	95	9	included	include	VERB
inlawrev-2164	95	10	the	the	DET
inlawrev-2164	95	11	"	"	PUNCT
inlawrev-2164	95	12	valid	valid	ADJ
inlawrev-2164	95	13	debt	debt	NOUN
inlawrev-2164	95	14	obligation	obligation	NOUN
inlawrev-2164	95	15	"	"	PUNCT
inlawrev-2164	95	16	created	create	VERB
inlawrev-2164	95	17	by	by	ADP
inlawrev-2164	95	18	the	the	DET
inlawrev-2164	95	19	purchase	purchase	NOUN
inlawrev-2164	95	20	-	-	PUNCT
inlawrev-2164	95	21	money	money	NOUN
inlawrev-2164	95	22	note	note	NOUN
inlawrev-2164	95	23	.	.	PUNCT
inlawrev-2164	96	1	the	the	DET
inlawrev-2164	96	2	court	court	NOUN
inlawrev-2164	96	3	said	say	VERB
inlawrev-2164	96	4	that	that	SCONJ
inlawrev-2164	96	5	in	in	ADP
inlawrev-2164	96	6	light	light	NOUN
inlawrev-2164	96	7	of	of	ADP
inlawrev-2164	96	8	the	the	DET
inlawrev-2164	96	9	frequency	frequency	NOUN
inlawrev-2164	96	10	of	of	ADP
inlawrev-2164	96	11	non	non	ADJ
inlawrev-2164	96	12	-	-	ADJ
inlawrev-2164	96	13	recourse	recourse	ADJ
inlawrev-2164	96	14	financing	financing	NOUN
inlawrev-2164	96	15	of	of	ADP
inlawrev-2164	96	16	real	real	ADJ
inlawrev-2164	96	17	estate	estate	NOUN
inlawrev-2164	96	18	,	,	PUNCT
inlawrev-2164	96	19	and	and	CCONJ
inlawrev-2164	96	20	in	in	ADP
inlawrev-2164	96	21	light	light	NOUN
inlawrev-2164	96	22	of	of	ADP
inlawrev-2164	96	23	the	the	DET
inlawrev-2164	96	24	supreme	supreme	PROPN
inlawrev-2164	96	25	court	court	PROPN
inlawrev-2164	96	26	's	's	PART
inlawrev-2164	96	27	decision	decision	NOUN
inlawrev-2164	96	28	in	in	ADP
inlawrev-2164	96	29	crane	crane	NOUN
inlawrev-2164	96	30	v.	v.	PROPN
inlawrev-2164	96	31	commissioner	commissioner	PROPN
inlawrev-2164	96	32	,	,	PUNCT
inlawrev-2164	96	33	™	™	VERB
inlawrev-2164	96	34	the	the	DET
inlawrev-2164	96	35	lack	lack	NOUN
inlawrev-2164	96	36	of	of	ADP
inlawrev-2164	96	37	personal	personal	ADJ
inlawrev-2164	96	38	liability	liability	NOUN
inlawrev-2164	96	39	would	would	AUX
inlawrev-2164	96	40	not	not	PART
inlawrev-2164	96	41	prevent	prevent	VERB
inlawrev-2164	96	42	the	the	DET
inlawrev-2164	96	43	note	note	NOUN
inlawrev-2164	96	44	obligation	obligation	NOUN
inlawrev-2164	96	45	from	from	ADP
inlawrev-2164	96	46	being	be	AUX
inlawrev-2164	96	47	included	include	VERB
inlawrev-2164	96	48	in	in	ADP
inlawrev-2164	96	49	basis	basis	NOUN
inlawrev-2164	96	50	.	.	PUNCT
inlawrev-2164	97	1	17	17	NUM
inlawrev-2164	97	2	nor	nor	CCONJ
inlawrev-2164	97	3	would	would	AUX
inlawrev-2164	97	4	the	the	DET
inlawrev-2164	97	5	fact	fact	NOUN
inlawrev-2164	97	6	that	that	SCONJ
inlawrev-2164	97	7	no	no	DET
inlawrev-2164	97	8	principal	principal	NOUN
inlawrev-2164	97	9	was	be	AUX
inlawrev-2164	97	10	required	require	VERB
inlawrev-2164	97	11	to	to	PART
inlawrev-2164	97	12	be	be	AUX
inlawrev-2164	97	13	repaid	repay	VERB
inlawrev-2164	97	14	for	for	ADP
inlawrev-2164	97	15	ninety	ninety	NUM
inlawrev-2164	97	16	-	-	PUNCT
inlawrev-2164	97	17	nine	nine	NUM
inlawrev-2164	97	18	years	year	NOUN
inlawrev-2164	97	19	change	change	VERB
inlawrev-2164	97	20	the	the	DET
inlawrev-2164	97	21	result	result	NOUN
inlawrev-2164	97	22	.	.	PUNCT
inlawrev-2164	98	1	although	although	SCONJ
inlawrev-2164	98	2	the	the	DET
inlawrev-2164	98	3	ninety	ninety	NUM
inlawrev-2164	98	4	-	-	PUNCT
inlawrev-2164	98	5	nine	nine	NUM
inlawrev-2164	98	6	year	year	NOUN
inlawrev-2164	98	7	term	term	NOUN
inlawrev-2164	98	8	did	do	AUX
inlawrev-2164	98	9	"	"	PUNCT
inlawrev-2164	98	10	seem	seem	VERB
inlawrev-2164	98	11	unusually	unusually	ADV
inlawrev-2164	98	12	long	long	ADV
inlawrev-2164	98	13	,	,	PUNCT
inlawrev-2164	98	14	"	"	PUNCT
inlawrev-2164	98	15	mortgagees	mortgagee	NOUN
inlawrev-2164	98	16	frequently	frequently	ADV
inlawrev-2164	98	17	"	"	PUNCT
inlawrev-2164	98	18	waive	waive	ADJ
inlawrev-2164	98	19	payments	payment	NOUN
inlawrev-2164	98	20	of	of	ADP
inlawrev-2164	98	21	principal	principal	NOUN
inlawrev-2164	98	22	on	on	ADP
inlawrev-2164	98	23	income	income	NOUN
inlawrev-2164	98	24	-	-	PUNCT
inlawrev-2164	98	25	producing	produce	VERB
inlawrev-2164	98	26	properties	property	NOUN
inlawrev-2164	98	27	in	in	ADP
inlawrev-2164	98	28	distress	distress	NOUN
inlawrev-2164	98	29	or	or	CCONJ
inlawrev-2164	98	30	incentive	incentive	NOUN
inlawrev-2164	98	31	situations	situation	NOUN
inlawrev-2164	98	32	.	.	PUNCT
inlawrev-2164	98	33	"	"	PUNCT
inlawrev-2164	99	1	18	18	NUM
inlawrev-2164	99	2	moreover	moreover	ADV
inlawrev-2164	99	3	,	,	PUNCT
inlawrev-2164	99	4	the	the	DET
inlawrev-2164	99	5	court	court	NOUN
inlawrev-2164	99	6	sustained	sustain	VERB
inlawrev-2164	99	7	depreciation	depreciation	NOUN
inlawrev-2164	99	8	deductions	deduction	NOUN
inlawrev-2164	99	9	that	that	PRON
inlawrev-2164	99	10	had	have	AUX
inlawrev-2164	99	11	been	be	AUX
inlawrev-2164	99	12	claimed	claim	VERB
inlawrev-2164	99	13	on	on	ADP
inlawrev-2164	99	14	the	the	DET
inlawrev-2164	99	15	full	full	ADJ
inlawrev-2164	99	16	face	face	NOUN
inlawrev-2164	99	17	amount	amount	NOUN
inlawrev-2164	99	18	of	of	ADP
inlawrev-2164	99	19	the	the	DET
inlawrev-2164	99	20	note	note	NOUN
inlawrev-2164	99	21	,	,	PUNCT
inlawrev-2164	99	22	despite	despite	SCONJ
inlawrev-2164	99	23	the	the	DET
inlawrev-2164	99	24	note	note	NOUN
inlawrev-2164	99	25	's	's	PART
inlawrev-2164	99	26	provisions	provision	NOUN
inlawrev-2164	99	27	for	for	ADP
inlawrev-2164	99	28	substantial	substantial	ADJ
inlawrev-2164	99	29	discounts	discount	NOUN
inlawrev-2164	99	30	on	on	ADP
inlawrev-2164	99	31	early	early	ADJ
inlawrev-2164	99	32	repayment	repayment	NOUN
inlawrev-2164	99	33	and	and	CCONJ
inlawrev-2164	99	34	despite	despite	SCONJ
inlawrev-2164	99	35	the	the	DET
inlawrev-2164	99	36	fact	fact	NOUN
inlawrev-2164	99	37	that	that	SCONJ
inlawrev-2164	99	38	the	the	DET
inlawrev-2164	99	39	note	note	NOUN
inlawrev-2164	99	40	had	have	AUX
inlawrev-2164	99	41	been	be	AUX
inlawrev-2164	99	42	retired	retire	VERB
inlawrev-2164	99	43	at	at	ADP
inlawrev-2164	99	44	a	a	DET
inlawrev-2164	99	45	discount	discount	NOUN
inlawrev-2164	99	46	of	of	ADP
inlawrev-2164	99	47	over	over	ADP
inlawrev-2164	99	48	a	a	DET
inlawrev-2164	99	49	third	third	NOUN
inlawrev-2164	99	50	of	of	ADP
inlawrev-2164	99	51	its	its	PRON
inlawrev-2164	99	52	face	face	NOUN
inlawrev-2164	99	53	amount	amount	NOUN
inlawrev-2164	99	54	.	.	PUNCT
inlawrev-2164	100	1	the	the	DET
inlawrev-2164	100	2	subsequently	subsequently	ADV
inlawrev-2164	100	3	"	"	PUNCT
inlawrev-2164	100	4	negotiated	negotiate	VERB
inlawrev-2164	100	5	"	"	PUNCT
inlawrev-2164	100	6	purchase	purchase	NOUN
inlawrev-2164	100	7	price	price	NOUN
inlawrev-2164	100	8	was	be	AUX
inlawrev-2164	100	9	treated	treat	VERB
inlawrev-2164	100	10	,	,	PUNCT
inlawrev-2164	100	11	5ta	5ta	ADJ
inlawrev-2164	100	12	at	at	ADP
inlawrev-2164	100	13	350	350	NUM
inlawrev-2164	100	14	.	.	PUNCT
inlawrev-2164	101	1	16331	16331	NUM
inlawrev-2164	101	2	u.s	u.s	PROPN
inlawrev-2164	101	3	.	.	PROPN
inlawrev-2164	101	4	1	1	NUM
inlawrev-2164	101	5	(	(	PUNCT
inlawrev-2164	101	6	1947	1947	NUM
inlawrev-2164	101	7	)	)	PUNCT
inlawrev-2164	101	8	.	.	PUNCT
inlawrev-2164	102	1	crane	crane	NOUN
inlawrev-2164	102	2	established	establish	VERB
inlawrev-2164	102	3	that	that	DET
inlawrev-2164	102	4	relief	relief	NOUN
inlawrev-2164	102	5	from	from	ADP
inlawrev-2164	102	6	liabilities	liability	NOUN
inlawrev-2164	102	7	,	,	PUNCT
inlawrev-2164	102	8	including	include	VERB
inlawrev-2164	102	9	non	non	ADJ
inlawrev-2164	102	10	-	-	ADJ
inlawrev-2164	102	11	recourse	recourse	ADJ
inlawrev-2164	102	12	liabilities	liability	NOUN
inlawrev-2164	102	13	,	,	PUNCT
inlawrev-2164	102	14	is	be	AUX
inlawrev-2164	102	15	treated	treat	VERB
inlawrev-2164	102	16	as	as	ADP
inlawrev-2164	102	17	a	a	DET
inlawrev-2164	102	18	distribution	distribution	NOUN
inlawrev-2164	102	19	of	of	ADP
inlawrev-2164	102	20	cash	cash	NOUN
inlawrev-2164	102	21	in	in	ADP
inlawrev-2164	102	22	the	the	DET
inlawrev-2164	102	23	context	context	NOUN
inlawrev-2164	102	24	of	of	ADP
inlawrev-2164	102	25	a	a	DET
inlawrev-2164	102	26	system	system	NOUN
inlawrev-2164	102	27	that	that	PRON
inlawrev-2164	102	28	includes	include	VERB
inlawrev-2164	102	29	those	those	DET
inlawrev-2164	102	30	liabilities	liability	NOUN
inlawrev-2164	102	31	in	in	ADP
inlawrev-2164	102	32	depreciable	depreciable	ADJ
inlawrev-2164	102	33	basis	basis	NOUN
inlawrev-2164	102	34	.	.	PUNCT
inlawrev-2164	103	1	17	17	NUM
inlawrev-2164	103	2	taxpayers	taxpayer	NOUN
inlawrev-2164	103	3	who	who	PRON
inlawrev-2164	103	4	are	be	AUX
inlawrev-2164	103	5	not	not	PART
inlawrev-2164	103	6	personally	personally	ADV
inlawrev-2164	103	7	liable	liable	ADJ
inlawrev-2164	103	8	for	for	ADP
inlawrev-2164	103	9	encumbrances	encumbrance	NOUN
inlawrev-2164	103	10	on	on	ADP
inlawrev-2164	103	11	property	property	NOUN
inlawrev-2164	103	12	should	should	AUX
inlawrev-2164	103	13	be	be	AUX
inlawrev-2164	103	14	allowed	allow	VERB
inlawrev-2164	103	15	depreciation	depreciation	NOUN
inlawrev-2164	103	16	deductions	deduction	NOUN
inlawrev-2164	103	17	affording	afford	VERB
inlawrev-2164	103	18	competitive	competitive	ADJ
inlawrev-2164	103	19	equality	equality	NOUN
inlawrev-2164	103	20	with	with	ADP
inlawrev-2164	103	21	taxpayers	taxpayer	NOUN
inlawrev-2164	103	22	who	who	PRON
inlawrev-2164	103	23	are	be	AUX
inlawrev-2164	103	24	personally	personally	ADV
inlawrev-2164	103	25	liable	liable	ADJ
inlawrev-2164	103	26	for	for	ADP
inlawrev-2164	103	27	encumbrances	encumbrance	NOUN
inlawrev-2164	103	28	or	or	CCONJ
inlawrev-2164	103	29	taxpayers	taxpayer	NOUN
inlawrev-2164	103	30	who	who	PRON
inlawrev-2164	103	31	own	own	VERB
inlawrev-2164	103	32	unencumbered	unencumbered	ADJ
inlawrev-2164	103	33	property	property	NOUN
inlawrev-2164	103	34	.	.	PUNCT
inlawrev-2164	104	1	the	the	DET
inlawrev-2164	104	2	effect	effect	NOUN
inlawrev-2164	104	3	of	of	ADP
inlawrev-2164	104	4	such	such	DET
inlawrev-2164	104	5	a	a	DET
inlawrev-2164	104	6	policy	policy	NOUN
inlawrev-2164	104	7	is	be	AUX
inlawrev-2164	104	8	to	to	PART
inlawrev-2164	104	9	give	give	VERB
inlawrev-2164	104	10	the	the	DET
inlawrev-2164	104	11	taxpayer	taxpayer	NOUN
inlawrev-2164	104	12	an	an	DET
inlawrev-2164	104	13	advance	advance	NOUN
inlawrev-2164	104	14	credit	credit	NOUN
inlawrev-2164	104	15	for	for	ADP
inlawrev-2164	104	16	the	the	DET
inlawrev-2164	104	17	amount	amount	NOUN
inlawrev-2164	104	18	of	of	ADP
inlawrev-2164	104	19	the	the	DET
inlawrev-2164	104	20	mortgage	mortgage	NOUN
inlawrev-2164	104	21	.	.	PUNCT
inlawrev-2164	105	1	this	this	PRON
inlawrev-2164	105	2	appears	appear	VERB
inlawrev-2164	105	3	to	to	PART
inlawrev-2164	105	4	be	be	AUX
inlawrev-2164	105	5	reasonable	reasonable	ADJ
inlawrev-2164	105	6	since	since	SCONJ
inlawrev-2164	105	7	it	it	PRON
inlawrev-2164	105	8	can	can	AUX
inlawrev-2164	105	9	be	be	AUX
inlawrev-2164	105	10	assumed	assume	VERB
inlawrev-2164	105	11	that	that	SCONJ
inlawrev-2164	105	12	a	a	DET
inlawrev-2164	105	13	capital	capital	NOUN
inlawrev-2164	105	14	investment	investment	NOUN
inlawrev-2164	105	15	in	in	ADP
inlawrev-2164	105	16	the	the	DET
inlawrev-2164	105	17	amount	amount	NOUN
inlawrev-2164	105	18	of	of	ADP
inlawrev-2164	105	19	the	the	DET
inlawrev-2164	105	20	mortgage	mortgage	NOUN
inlawrev-2164	105	21	will	will	AUX
inlawrev-2164	105	22	eventually	eventually	ADV
inlawrev-2164	105	23	occur	occur	VERB
inlawrev-2164	105	24	despite	despite	SCONJ
inlawrev-2164	105	25	the	the	DET
inlawrev-2164	105	26	absence	absence	NOUN
inlawrev-2164	105	27	of	of	ADP
inlawrev-2164	105	28	personal	personal	ADJ
inlawrev-2164	105	29	liability	liability	NOUN
inlawrev-2164	105	30	.	.	PUNCT
inlawrev-2164	106	1	47	47	NUM
inlawrev-2164	106	2	t.c	t.c	PROPN
inlawrev-2164	106	3	.	.	PUNCT
inlawrev-2164	107	1	at	at	ADP
inlawrev-2164	107	2	352	352	NUM
inlawrev-2164	107	3	.	.	PUNCT
inlawrev-2164	107	4	'	'	PUNCT
inlawrev-2164	107	5	«	«	PUNCT
inlawrev-2164	107	6	/	/	SYM
inlawrev-2164	107	7	<	<	X
inlawrev-2164	107	8	*	*	NOUN
inlawrev-2164	107	9	.	.	PUNCT
inlawrev-2164	108	1	at	at	ADP
inlawrev-2164	108	2	346	346	NUM
inlawrev-2164	108	3	.	.	PUNCT
inlawrev-2164	108	4	1975	1975	NUM
inlawrev-2164	108	5	]	]	PUNCT
inlawrev-2164	108	6	realty	realty	NOUN
inlawrev-2164	108	7	shelter	shelter	VERB
inlawrev-2164	108	8	partnerships	partnership	NOUN
inlawrev-2164	108	9	905	905	NUM
inlawrev-2164	108	10	as	as	ADP
inlawrev-2164	108	11	a	a	DET
inlawrev-2164	108	12	bonus	bonus	NOUN
inlawrev-2164	108	13	discount	discount	NOUN
inlawrev-2164	108	14	for	for	ADP
inlawrev-2164	108	15	early	early	ADJ
inlawrev-2164	108	16	repayment	repayment	NOUN
inlawrev-2164	108	17	.	.	PUNCT
inlawrev-2164	109	1	the	the	DET
inlawrev-2164	109	2	court	court	NOUN
inlawrev-2164	109	3	concluded	conclude	VERB
inlawrev-2164	109	4	that	that	SCONJ
inlawrev-2164	109	5	"	"	PUNCT
inlawrev-2164	109	6	the	the	DET
inlawrev-2164	109	7	cost	cost	NOUN
inlawrev-2164	109	8	basis	basis	NOUN
inlawrev-2164	109	9	at	at	ADP
inlawrev-2164	109	10	the	the	DET
inlawrev-2164	109	11	time	time	NOUN
inlawrev-2164	109	12	of	of	ADP
inlawrev-2164	109	13	purchase	purchase	NOUN
inlawrev-2164	109	14	should	should	AUX
inlawrev-2164	109	15	be	be	AUX
inlawrev-2164	109	16	the	the	DET
inlawrev-2164	109	17	nondiscount	nondiscount	NOUN
inlawrev-2164	109	18	price	price	NOUN
inlawrev-2164	109	19	.	.	PUNCT
inlawrev-2164	109	20	"	"	PUNCT
inlawrev-2164	110	1	19	19	NUM
inlawrev-2164	110	2	david	david	PROPN
inlawrev-2164	110	3	f.	f.	PROPN
inlawrev-2164	110	4	bolger70	bolger70	PROPN
inlawrev-2164	110	5	involved	involve	VERB
inlawrev-2164	110	6	"	"	PUNCT
inlawrev-2164	110	7	a	a	DET
inlawrev-2164	110	8	fairly	fairly	ADV
inlawrev-2164	110	9	typically	typically	ADV
inlawrev-2164	110	10	structured	structure	VERB
inlawrev-2164	110	11	tax	tax	NOUN
inlawrev-2164	110	12	shelter	shelter	NOUN
inlawrev-2164	110	13	of	of	ADP
inlawrev-2164	110	14	industrial	industrial	ADJ
inlawrev-2164	110	15	real	real	ADJ
inlawrev-2164	110	16	estate	estate	NOUN
inlawrev-2164	110	17	"	"	PUNCT
inlawrev-2164	110	18	that	that	PRON
inlawrev-2164	110	19	was	be	AUX
inlawrev-2164	110	20	sustained	sustain	VERB
inlawrev-2164	110	21	over	over	ADP
inlawrev-2164	110	22	the	the	DET
inlawrev-2164	110	23	objection	objection	NOUN
inlawrev-2164	110	24	of	of	ADP
inlawrev-2164	110	25	four	four	NUM
inlawrev-2164	110	26	dissenting	dissent	VERB
inlawrev-2164	110	27	judges	judge	NOUN
inlawrev-2164	110	28	.	.	PUNCT
inlawrev-2164	111	1	21	21	NUM
inlawrev-2164	111	2	the	the	DET
inlawrev-2164	111	3	service	service	NOUN
inlawrev-2164	111	4	challenged	challenge	VERB
inlawrev-2164	111	5	ten	ten	NUM
inlawrev-2164	111	6	different	different	ADJ
inlawrev-2164	111	7	transactions	transaction	NOUN
inlawrev-2164	111	8	arranged	arrange	VERB
inlawrev-2164	111	9	by	by	ADP
inlawrev-2164	111	10	bolger	bolger	NOUN
inlawrev-2164	111	11	in	in	ADP
inlawrev-2164	111	12	the	the	DET
inlawrev-2164	111	13	same	same	ADJ
inlawrev-2164	111	14	basic	basic	ADJ
inlawrev-2164	111	15	pattern	pattern	NOUN
inlawrev-2164	111	16	.	.	PUNCT
inlawrev-2164	112	1	22	22	NUM
inlawrev-2164	112	2	first	first	ADV
inlawrev-2164	112	3	,	,	PUNCT
inlawrev-2164	112	4	a	a	DET
inlawrev-2164	112	5	financing	financing	NOUN
inlawrev-2164	112	6	corporation	corporation	NOUN
inlawrev-2164	112	7	would	would	AUX
inlawrev-2164	112	8	be	be	AUX
inlawrev-2164	112	9	formed	form	VERB
inlawrev-2164	112	10	with	with	ADP
inlawrev-2164	112	11	an	an	DET
inlawrev-2164	112	12	initial	initial	ADJ
inlawrev-2164	112	13	capitalization	capitalization	NOUN
inlawrev-2164	112	14	of	of	ADP
inlawrev-2164	112	15	$	$	SYM
inlawrev-2164	112	16	1,000	1,000	NUM
inlawrev-2164	112	17	,	,	PUNCT
inlawrev-2164	112	18	the	the	DET
inlawrev-2164	112	19	shareholders	shareholder	NOUN
inlawrev-2164	112	20	of	of	ADP
inlawrev-2164	112	21	which	which	PRON
inlawrev-2164	112	22	were	be	AUX
inlawrev-2164	112	23	the	the	DET
inlawrev-2164	112	24	investors	investor	NOUN
inlawrev-2164	112	25	who	who	PRON
inlawrev-2164	112	26	would	would	AUX
inlawrev-2164	112	27	ultimately	ultimately	ADV
inlawrev-2164	112	28	receive	receive	VERB
inlawrev-2164	112	29	title	title	NOUN
inlawrev-2164	112	30	to	to	ADP
inlawrev-2164	112	31	the	the	DET
inlawrev-2164	112	32	property	property	NOUN
inlawrev-2164	112	33	and	and	CCONJ
inlawrev-2164	112	34	claim	claim	VERB
inlawrev-2164	112	35	deductions	deduction	NOUN
inlawrev-2164	112	36	as	as	ADP
inlawrev-2164	112	37	owners	owner	NOUN
inlawrev-2164	112	38	of	of	ADP
inlawrev-2164	112	39	depreciable	depreciable	ADJ
inlawrev-2164	112	40	interests	interest	NOUN
inlawrev-2164	112	41	.	.	PUNCT
inlawrev-2164	113	1	the	the	DET
inlawrev-2164	113	2	corporation	corporation	NOUN
inlawrev-2164	113	3	would	would	AUX
inlawrev-2164	113	4	then	then	ADV
inlawrev-2164	113	5	purchase	purchase	VERB
inlawrev-2164	113	6	a	a	DET
inlawrev-2164	113	7	building	building	NOUN
inlawrev-2164	113	8	that	that	PRON
inlawrev-2164	113	9	a	a	DET
inlawrev-2164	113	10	commercial	commercial	ADJ
inlawrev-2164	113	11	concern	concern	NOUN
inlawrev-2164	113	12	was	be	AUX
inlawrev-2164	113	13	prepared	prepared	ADJ
inlawrev-2164	113	14	to	to	PART
inlawrev-2164	113	15	lease	lease	VERB
inlawrev-2164	113	16	immediately	immediately	ADV
inlawrev-2164	113	17	.	.	PUNCT
inlawrev-2164	114	1	on	on	ADP
inlawrev-2164	114	2	occasion	occasion	NOUN
inlawrev-2164	114	3	,	,	PUNCT
inlawrev-2164	114	4	the	the	DET
inlawrev-2164	114	5	seller	seller	NOUN
inlawrev-2164	114	6	of	of	ADP
inlawrev-2164	114	7	the	the	DET
inlawrev-2164	114	8	building	building	NOUN
inlawrev-2164	114	9	would	would	AUX
inlawrev-2164	114	10	become	become	VERB
inlawrev-2164	114	11	the	the	DET
inlawrev-2164	114	12	lessee	lessee	NOUN
inlawrev-2164	114	13	.	.	PUNCT
inlawrev-2164	115	1	then	then	ADV
inlawrev-2164	115	2	,	,	PUNCT
inlawrev-2164	115	3	typically	typically	ADV
inlawrev-2164	115	4	on	on	ADP
inlawrev-2164	115	5	the	the	DET
inlawrev-2164	115	6	same	same	ADJ
inlawrev-2164	115	7	day	day	NOUN
inlawrev-2164	115	8	as	as	ADP
inlawrev-2164	115	9	the	the	DET
inlawrev-2164	115	10	building	building	NOUN
inlawrev-2164	115	11	purchase	purchase	NOUN
inlawrev-2164	115	12	,	,	PUNCT
inlawrev-2164	115	13	the	the	DET
inlawrev-2164	115	14	corporation	corporation	NOUN
inlawrev-2164	115	15	would	would	AUX
inlawrev-2164	115	16	sell	sell	VERB
inlawrev-2164	115	17	its	its	PRON
inlawrev-2164	115	18	own	own	ADJ
inlawrev-2164	115	19	negotiable	negotiable	ADJ
inlawrev-2164	115	20	interest	interest	NOUN
inlawrev-2164	115	21	-	-	PUNCT
inlawrev-2164	115	22	bearing	bear	VERB
inlawrev-2164	115	23	notes	note	NOUN
inlawrev-2164	115	24	for	for	ADP
inlawrev-2164	115	25	the	the	DET
inlawrev-2164	115	26	full	full	ADJ
inlawrev-2164	115	27	amount	amount	NOUN
inlawrev-2164	115	28	of	of	ADP
inlawrev-2164	115	29	the	the	DET
inlawrev-2164	115	30	purchase	purchase	NOUN
inlawrev-2164	115	31	price	price	NOUN
inlawrev-2164	115	32	to	to	ADP
inlawrev-2164	115	33	an	an	DET
inlawrev-2164	115	34	institutional	institutional	ADJ
inlawrev-2164	115	35	lender	lender	NOUN
inlawrev-2164	115	36	pursuant	pursuant	ADJ
inlawrev-2164	115	37	to	to	ADP
inlawrev-2164	115	38	a	a	DET
inlawrev-2164	115	39	note	note	NOUN
inlawrev-2164	115	40	purchase	purchase	NOUN
inlawrev-2164	115	41	agreement	agreement	NOUN
inlawrev-2164	115	42	that	that	PRON
inlawrev-2164	115	43	secured	secure	VERB
inlawrev-2164	115	44	the	the	DET
inlawrev-2164	115	45	notes	note	NOUN
inlawrev-2164	115	46	by	by	ADP
inlawrev-2164	115	47	a	a	DET
inlawrev-2164	115	48	first	first	ADJ
inlawrev-2164	115	49	mortgage	mortgage	NOUN
inlawrev-2164	115	50	and	and	CCONJ
inlawrev-2164	115	51	by	by	ADP
inlawrev-2164	115	52	an	an	DET
inlawrev-2164	115	53	assignment	assignment	NOUN
inlawrev-2164	115	54	of	of	ADP
inlawrev-2164	115	55	the	the	DET
inlawrev-2164	115	56	lease	lease	NOUN
inlawrev-2164	115	57	,	,	PUNCT
inlawrev-2164	115	58	the	the	DET
inlawrev-2164	115	59	term	term	NOUN
inlawrev-2164	115	60	of	of	ADP
inlawrev-2164	115	61	which	which	PRON
inlawrev-2164	115	62	was	be	AUX
inlawrev-2164	115	63	equal	equal	ADJ
inlawrev-2164	115	64	to	to	ADP
inlawrev-2164	115	65	or	or	CCONJ
inlawrev-2164	115	66	greater	great	ADJ
inlawrev-2164	115	67	than	than	ADP
inlawrev-2164	115	68	the	the	DET
inlawrev-2164	115	69	maturity	maturity	NOUN
inlawrev-2164	115	70	of	of	ADP
inlawrev-2164	115	71	the	the	DET
inlawrev-2164	115	72	note	note	NOUN
inlawrev-2164	115	73	.	.	PUNCT
inlawrev-2164	116	1	23	23	NUM
inlawrev-2164	117	1	the	the	DET
inlawrev-2164	117	2	corporation	corporation	NOUN
inlawrev-2164	117	3	would	would	AUX
inlawrev-2164	117	4	then	then	ADV
inlawrev-2164	117	5	transfer	transfer	VERB
inlawrev-2164	117	6	the	the	DET
inlawrev-2164	117	7	property	property	NOUN
inlawrev-2164	117	8	to	to	ADP
inlawrev-2164	117	9	its	its	PRON
inlawrev-2164	117	10	investor	investor	NOUN
inlawrev-2164	117	11	-	-	PUNCT
inlawrev-2164	117	12	shareholders	shareholder	NOUN
inlawrev-2164	117	13	subject	subject	NOUN
inlawrev-2164	117	14	to	to	ADP
inlawrev-2164	117	15	both	both	CCONJ
inlawrev-2164	117	16	the	the	DET
inlawrev-2164	117	17	longterm	longterm	PROPN
inlawrev-2164	117	18	lease	lease	NOUN
inlawrev-2164	117	19	and	and	CCONJ
inlawrev-2164	117	20	the	the	DET
inlawrev-2164	117	21	financing	financing	NOUN
inlawrev-2164	117	22	on	on	ADP
inlawrev-2164	117	23	which	which	PRON
inlawrev-2164	117	24	none	none	NOUN
inlawrev-2164	117	25	of	of	ADP
inlawrev-2164	117	26	the	the	DET
inlawrev-2164	117	27	investors	investor	NOUN
inlawrev-2164	117	28	assumed	assume	VERB
inlawrev-2164	117	29	any	any	DET
inlawrev-2164	117	30	personal	personal	ADJ
inlawrev-2164	117	31	liability	liability	NOUN
inlawrev-2164	117	32	.	.	PUNCT
inlawrev-2164	118	1	24	24	NUM
inlawrev-2164	118	2	the	the	DET
inlawrev-2164	118	3	commercial	commercial	ADJ
inlawrev-2164	118	4	tenants	tenant	NOUN
inlawrev-2164	118	5	occupied	occupy	VERB
inlawrev-2164	118	6	the	the	DET
inlawrev-2164	118	7	premises	premise	NOUN
inlawrev-2164	118	8	under	under	ADP
inlawrev-2164	118	9	"	"	PUNCT
inlawrev-2164	118	10	net	net	ADJ
inlawrev-2164	118	11	"	"	PUNCT
inlawrev-2164	118	12	leases	lease	NOUN
inlawrev-2164	118	13	with	with	ADP
inlawrev-2164	118	14	fixed	fix	VERB
inlawrev-2164	118	15	annual	annual	ADJ
inlawrev-2164	118	16	rent.25	rent.25	NOUN
inlawrev-2164	118	17	however	however	ADV
inlawrev-2164	118	18	,	,	PUNCT
inlawrev-2164	118	19	the	the	DET
inlawrev-2164	118	20	rental	rental	ADJ
inlawrev-2164	118	21	payments	payment	NOUN
inlawrev-2164	118	22	were	be	AUX
inlawrev-2164	118	23	only	only	ADV
inlawrev-2164	118	24	slightly	slightly	ADV
inlawrev-2164	118	25	more	more	ADJ
inlawrev-2164	118	26	than	than	ADP
inlawrev-2164	118	27	the	the	DET
inlawrev-2164	118	28	amount	amount	NOUN
inlawrev-2164	118	29	required	require	VERB
inlawrev-2164	118	30	to	to	PART
inlawrev-2164	118	31	pay	pay	VERB
inlawrev-2164	118	32	the	the	DET
inlawrev-2164	118	33	debt	debt	NOUN
inlawrev-2164	118	34	service	service	NOUN
inlawrev-2164	118	35	due	due	ADJ
inlawrev-2164	118	36	on	on	ADP
inlawrev-2164	118	37	the	the	DET
inlawrev-2164	118	38	mortgage	mortgage	NOUN
inlawrev-2164	118	39	.	.	PUNCT
inlawrev-2164	119	1	under	under	ADP
inlawrev-2164	119	2	the	the	DET
inlawrev-2164	119	3	provisions	provision	NOUN
inlawrev-2164	119	4	of	of	ADP
inlawrev-2164	119	5	the	the	DET
inlawrev-2164	119	6	mortgage	mortgage	NOUN
inlawrev-2164	119	7	and	and	CCONJ
inlawrev-2164	119	8	lease	lease	NOUN
inlawrev-2164	119	9	assignment	assignment	NOUN
inlawrev-2164	119	10	,	,	PUNCT
inlawrev-2164	119	11	the	the	DET
inlawrev-2164	119	12	lessees	lessee	NOUN
inlawrev-2164	119	13	were	be	AUX
inlawrev-2164	119	14	obligated	obligate	VERB
inlawrev-2164	119	15	to	to	PART
inlawrev-2164	119	16	pay	pay	VERB
inlawrev-2164	119	17	the	the	DET
inlawrev-2164	119	18	rent	rent	NOUN
inlawrev-2164	119	19	directly	directly	ADV
inlawrev-2164	119	20	to	to	ADP
inlawrev-2164	119	21	the	the	DET
inlawrev-2164	119	22	mortgagee	mortgagee	NOUN
inlawrev-2164	119	23	,	,	PUNCT
inlawrev-2164	119	24	who	who	PRON
inlawrev-2164	119	25	would	would	AUX
inlawrev-2164	119	26	distribute	distribute	VERB
inlawrev-2164	119	27	any	any	DET
inlawrev-2164	119	28	excess	excess	NOUN
inlawrev-2164	119	29	over	over	ADP
inlawrev-2164	119	30	}	}	PUNCT
inlawrev-2164	119	31	9	9	NUM
inlawrev-2164	119	32	i	i	PROPN
inlawrev-2164	119	33	d.	d.	PROPN
inlawrev-2164	119	34	at	at	ADP
inlawrev-2164	119	35	354	354	NUM
inlawrev-2164	119	36	.	.	PUNCT
inlawrev-2164	119	37	2059	2059	NUM
inlawrev-2164	119	38	t.c	t.c	PROPN
inlawrev-2164	119	39	.	.	PROPN
inlawrev-2164	120	1	760	760	NUM
inlawrev-2164	120	2	(	(	PUNCT
inlawrev-2164	120	3	1973	1973	NUM
inlawrev-2164	120	4	)	)	PUNCT
inlawrev-2164	120	5	.	.	PUNCT
inlawrev-2164	121	1	an	an	DET
inlawrev-2164	121	2	excellent	excellent	ADJ
inlawrev-2164	121	3	discussion	discussion	NOUN
inlawrev-2164	121	4	of	of	ADP
inlawrev-2164	121	5	this	this	DET
inlawrev-2164	121	6	case	case	NOUN
inlawrev-2164	121	7	is	be	AUX
inlawrev-2164	121	8	lurie	lurie	PROPN
inlawrev-2164	121	9	,	,	PUNCT
inlawrev-2164	121	10	bolger*s	bolger*s	NUM
inlawrev-2164	121	11	building	building	NOUN
inlawrev-2164	121	12	:	:	PUNCT
inlawrev-2164	121	13	the	the	DET
inlawrev-2164	121	14	tax	tax	NOUN
inlawrev-2164	121	15	shelter	shelter	NOUN
inlawrev-2164	121	16	that	that	PRON
inlawrev-2164	121	17	wore	wear	VERB
inlawrev-2164	121	18	no	no	DET
inlawrev-2164	121	19	clothes	clothe	NOUN
inlawrev-2164	121	20	,	,	PUNCT
inlawrev-2164	121	21	28	28	NUM
inlawrev-2164	121	22	tax	tax	NOUN
inlawrev-2164	121	23	l.	l.	PROPN
inlawrev-2164	121	24	rev	rev	PROPN
inlawrev-2164	121	25	.	.	PROPN
inlawrev-2164	121	26	355	355	NUM
inlawrev-2164	121	27	(	(	PUNCT
inlawrev-2164	121	28	1973	1973	NUM
inlawrev-2164	121	29	)	)	PUNCT
inlawrev-2164	121	30	.	.	PUNCT
inlawrev-2164	122	1	2	2	NUM
inlawrev-2164	122	2	'	'	NOUN
inlawrev-2164	122	3	weinstein	weinstein	NOUN
inlawrev-2164	122	4	,	,	PUNCT
inlawrev-2164	122	5	the	the	DET
inlawrev-2164	122	6	bolger	bolger	NOUN
inlawrev-2164	122	7	case	case	NOUN
inlawrev-2164	122	8	is	be	AUX
inlawrev-2164	122	9	a	a	DET
inlawrev-2164	122	10	warning	warning	NOUN
inlawrev-2164	122	11	to	to	ADP
inlawrev-2164	122	12	tax	tax	NOUN
inlawrev-2164	122	13	-	-	PUNCT
inlawrev-2164	122	14	shelter	shelter	NOUN
inlawrev-2164	122	15	investors	investor	NOUN
inlawrev-2164	122	16	,	,	PUNCT
inlawrev-2164	122	17	2	2	NUM
inlawrev-2164	122	18	real	real	ADJ
inlawrev-2164	122	19	estate	estate	NOUN
inlawrev-2164	122	20	l.j	l.j	PROPN
inlawrev-2164	122	21	.	.	PROPN
inlawrev-2164	122	22	595	595	NUM
inlawrev-2164	122	23	(	(	PUNCT
inlawrev-2164	122	24	1973	1973	NUM
inlawrev-2164	122	25	)	)	PUNCT
inlawrev-2164	122	26	.	.	PUNCT
inlawrev-2164	123	1	"	"	PUNCT
inlawrev-2164	123	2	neither	neither	CCONJ
inlawrev-2164	123	3	the	the	DET
inlawrev-2164	123	4	service	service	NOUN
inlawrev-2164	123	5	nor	nor	CCONJ
inlawrev-2164	123	6	the	the	DET
inlawrev-2164	123	7	taxpayer	taxpayer	NOUN
inlawrev-2164	123	8	sought	seek	VERB
inlawrev-2164	123	9	separate	separate	ADJ
inlawrev-2164	123	10	treatment	treatment	NOUN
inlawrev-2164	123	11	for	for	ADP
inlawrev-2164	123	12	the	the	DET
inlawrev-2164	123	13	individual	individual	ADJ
inlawrev-2164	123	14	transactions	transaction	NOUN
inlawrev-2164	123	15	.	.	PUNCT
inlawrev-2164	124	1	33the	33the	DET
inlawrev-2164	124	2	financing	financing	NOUN
inlawrev-2164	124	3	corporation	corporation	NOUN
inlawrev-2164	124	4	was	be	AUX
inlawrev-2164	124	5	also	also	ADV
inlawrev-2164	124	6	obligated	obligate	VERB
inlawrev-2164	124	7	to	to	PART
inlawrev-2164	124	8	pay	pay	VERB
inlawrev-2164	124	9	all	all	DET
inlawrev-2164	124	10	the	the	DET
inlawrev-2164	124	11	lender	lender	NOUN
inlawrev-2164	124	12	's	's	PART
inlawrev-2164	124	13	out	out	ADV
inlawrev-2164	124	14	-	-	PUNCT
inlawrev-2164	124	15	of	of	ADP
inlawrev-2164	124	16	-	-	PUNCT
inlawrev-2164	124	17	pocket	pocket	NOUN
inlawrev-2164	124	18	expenses	expense	NOUN
inlawrev-2164	124	19	,	,	PUNCT
inlawrev-2164	124	20	including	include	VERB
inlawrev-2164	124	21	legal	legal	ADJ
inlawrev-2164	124	22	fees	fee	NOUN
inlawrev-2164	124	23	.	.	PUNCT
inlawrev-2164	125	1	24the	24the	DET
inlawrev-2164	125	2	documentation	documentation	NOUN
inlawrev-2164	125	3	included	include	VERB
inlawrev-2164	125	4	an	an	DET
inlawrev-2164	125	5	"	"	PUNCT
inlawrev-2164	125	6	assumption	assumption	NOUN
inlawrev-2164	125	7	agreement	agreement	NOUN
inlawrev-2164	125	8	"	"	PUNCT
inlawrev-2164	125	9	under	under	ADP
inlawrev-2164	125	10	which	which	PRON
inlawrev-2164	125	11	the	the	DET
inlawrev-2164	125	12	transferee	transferee	NOUN
inlawrev-2164	125	13	-	-	PUNCT
inlawrev-2164	125	14	investors	investor	NOUN
inlawrev-2164	125	15	were	be	AUX
inlawrev-2164	125	16	required	require	VERB
inlawrev-2164	125	17	to	to	PART
inlawrev-2164	125	18	assume	assume	VERB
inlawrev-2164	125	19	all	all	DET
inlawrev-2164	125	20	the	the	DET
inlawrev-2164	125	21	obligations	obligation	NOUN
inlawrev-2164	125	22	of	of	ADP
inlawrev-2164	125	23	the	the	DET
inlawrev-2164	125	24	corporation	corporation	NOUN
inlawrev-2164	125	25	under	under	ADP
inlawrev-2164	125	26	the	the	DET
inlawrev-2164	125	27	lease	lease	NOUN
inlawrev-2164	125	28	and	and	CCONJ
inlawrev-2164	125	29	mortgage	mortgage	NOUN
inlawrev-2164	125	30	.	.	PUNCT
inlawrev-2164	126	1	the	the	DET
inlawrev-2164	126	2	agreement	agreement	NOUN
inlawrev-2164	126	3	provided	provide	VERB
inlawrev-2164	126	4	,	,	PUNCT
inlawrev-2164	126	5	however	however	ADV
inlawrev-2164	126	6	,	,	PUNCT
inlawrev-2164	126	7	that	that	SCONJ
inlawrev-2164	126	8	the	the	DET
inlawrev-2164	126	9	transferees	transferee	NOUN
inlawrev-2164	126	10	incurred	incur	VERB
inlawrev-2164	126	11	no	no	DET
inlawrev-2164	126	12	personal	personal	ADJ
inlawrev-2164	126	13	liability	liability	NOUN
inlawrev-2164	126	14	by	by	ADP
inlawrev-2164	126	15	reason	reason	NOUN
inlawrev-2164	126	16	of	of	ADP
inlawrev-2164	126	17	the	the	DET
inlawrev-2164	126	18	assumption	assumption	NOUN
inlawrev-2164	126	19	.	.	PUNCT
inlawrev-2164	127	1	in	in	ADP
inlawrev-2164	127	2	short	short	ADJ
inlawrev-2164	127	3	,	,	PUNCT
inlawrev-2164	127	4	they	they	PRON
inlawrev-2164	127	5	"	"	PUNCT
inlawrev-2164	127	6	assumed	assume	VERB
inlawrev-2164	127	7	"	"	PUNCT
inlawrev-2164	127	8	nothing	nothing	PRON
inlawrev-2164	127	9	.	.	PUNCT
inlawrev-2164	128	1	"	"	PUNCT
inlawrev-2164	128	2	the	the	DET
inlawrev-2164	128	3	leases	lease	NOUN
inlawrev-2164	128	4	provided	provide	VERB
inlawrev-2164	128	5	that	that	SCONJ
inlawrev-2164	128	6	the	the	DET
inlawrev-2164	128	7	lessees	lessee	NOUN
inlawrev-2164	128	8	would	would	AUX
inlawrev-2164	128	9	pay	pay	VERB
inlawrev-2164	128	10	all	all	DET
inlawrev-2164	128	11	operating	operating	NOUN
inlawrev-2164	128	12	expenses	expense	NOUN
inlawrev-2164	128	13	,	,	PUNCT
inlawrev-2164	128	14	including	include	VERB
inlawrev-2164	128	15	taxes	taxis	NOUN
inlawrev-2164	128	16	,	,	PUNCT
inlawrev-2164	128	17	insurance	insurance	NOUN
inlawrev-2164	128	18	,	,	PUNCT
inlawrev-2164	128	19	and	and	CCONJ
inlawrev-2164	128	20	repairs	repair	NOUN
inlawrev-2164	128	21	.	.	PUNCT
inlawrev-2164	129	1	thus	thus	ADV
inlawrev-2164	129	2	,	,	PUNCT
inlawrev-2164	129	3	the	the	DET
inlawrev-2164	129	4	rent	rent	NOUN
inlawrev-2164	129	5	paid	pay	VERB
inlawrev-2164	129	6	to	to	ADP
inlawrev-2164	129	7	the	the	DET
inlawrev-2164	129	8	lessor	lessor	NOUN
inlawrev-2164	129	9	was	be	AUX
inlawrev-2164	129	10	"	"	PUNCT
inlawrev-2164	129	11	net	net	ADJ
inlawrev-2164	129	12	"	"	PUNCT
inlawrev-2164	129	13	to	to	ADP
inlawrev-2164	129	14	him	he	PRON
inlawrev-2164	129	15	.	.	PUNCT
inlawrev-2164	130	1	906	906	NUM
inlawrev-2164	130	2	indiana	indiana	PROPN
inlawrev-2164	130	3	law	law	PROPN
inlawrev-2164	130	4	review	review	NOUN
inlawrev-2164	130	5	[	[	X
inlawrev-2164	130	6	vol	vol	NOUN
inlawrev-2164	130	7	.	.	PUNCT
inlawrev-2164	130	8	8:899	8:899	PROPN
inlawrev-2164	130	9	debt	debt	NOUN
inlawrev-2164	130	10	service	service	NOUN
inlawrev-2164	130	11	to	to	ADP
inlawrev-2164	130	12	the	the	DET
inlawrev-2164	130	13	corporation	corporation	NOUN
inlawrev-2164	130	14	.	.	PUNCT
inlawrev-2164	131	1	26	26	NUM
inlawrev-2164	131	2	finally	finally	ADV
inlawrev-2164	131	3	,	,	PUNCT
inlawrev-2164	131	4	the	the	DET
inlawrev-2164	131	5	lessee	lessee	NOUN
inlawrev-2164	131	6	's	's	PART
inlawrev-2164	131	7	rental	rental	ADJ
inlawrev-2164	131	8	obligation	obligation	NOUN
inlawrev-2164	131	9	was	be	AUX
inlawrev-2164	131	10	to	to	PART
inlawrev-2164	131	11	continue	continue	VERB
inlawrev-2164	131	12	even	even	ADV
inlawrev-2164	131	13	if	if	SCONJ
inlawrev-2164	131	14	the	the	DET
inlawrev-2164	131	15	building	building	NOUN
inlawrev-2164	131	16	were	be	AUX
inlawrev-2164	131	17	destroyed	destroy	VERB
inlawrev-2164	131	18	,	,	PUNCT
inlawrev-2164	131	19	but	but	CCONJ
inlawrev-2164	131	20	in	in	ADP
inlawrev-2164	131	21	that	that	DET
inlawrev-2164	131	22	event	event	NOUN
inlawrev-2164	131	23	the	the	DET
inlawrev-2164	131	24	lessee	lessee	NOUN
inlawrev-2164	131	25	had	have	VERB
inlawrev-2164	131	26	the	the	DET
inlawrev-2164	131	27	further	further	ADJ
inlawrev-2164	131	28	right	right	NOUN
inlawrev-2164	131	29	to	to	PART
inlawrev-2164	131	30	purchase	purchase	VERB
inlawrev-2164	131	31	the	the	DET
inlawrev-2164	131	32	building	building	NOUN
inlawrev-2164	131	33	for	for	ADP
inlawrev-2164	131	34	an	an	DET
inlawrev-2164	131	35	amount	amount	NOUN
inlawrev-2164	131	36	approximately	approximately	ADV
inlawrev-2164	131	37	equal	equal	ADJ
inlawrev-2164	131	38	to	to	ADP
inlawrev-2164	131	39	the	the	DET
inlawrev-2164	131	40	sum	sum	NOUN
inlawrev-2164	131	41	required	require	VERB
inlawrev-2164	131	42	to	to	PART
inlawrev-2164	131	43	repay	repay	VERB
inlawrev-2164	131	44	the	the	DET
inlawrev-2164	131	45	mortgage	mortgage	NOUN
inlawrev-2164	131	46	financing.27	financing.27	PROPN
inlawrev-2164	131	47	in	in	ADP
inlawrev-2164	131	48	short	short	ADJ
inlawrev-2164	131	49	,	,	PUNCT
inlawrev-2164	131	50	the	the	DET
inlawrev-2164	131	51	"	"	PUNCT
inlawrev-2164	131	52	lessees	lessee	NOUN
inlawrev-2164	131	53	"	"	PUNCT
inlawrev-2164	131	54	looked	look	VERB
inlawrev-2164	131	55	more	more	ADV
inlawrev-2164	131	56	like	like	ADP
inlawrev-2164	131	57	the	the	DET
inlawrev-2164	131	58	mortgagor	mortgagor	ADJ
inlawrev-2164	131	59	-	-	PUNCT
inlawrev-2164	131	60	owners	owner	NOUN
inlawrev-2164	131	61	of	of	ADP
inlawrev-2164	131	62	the	the	DET
inlawrev-2164	131	63	property	property	NOUN
inlawrev-2164	131	64	than	than	SCONJ
inlawrev-2164	131	65	did	do	VERB
inlawrev-2164	131	66	bolger	bolger	NOUN
inlawrev-2164	131	67	and	and	CCONJ
inlawrev-2164	131	68	his	his	PRON
inlawrev-2164	131	69	fellow	fellow	ADJ
inlawrev-2164	131	70	transferees	transferee	NOUN
inlawrev-2164	131	71	,	,	PUNCT
inlawrev-2164	131	72	although	although	SCONJ
inlawrev-2164	131	73	the	the	DET
inlawrev-2164	131	74	latter	latter	NOUN
inlawrev-2164	131	75	claimed	claim	VERB
inlawrev-2164	131	76	the	the	DET
inlawrev-2164	131	77	interest	interest	NOUN
inlawrev-2164	131	78	and	and	CCONJ
inlawrev-2164	131	79	depreciation	depreciation	NOUN
inlawrev-2164	131	80	deductions	deduction	NOUN
inlawrev-2164	131	81	as	as	ADP
inlawrev-2164	131	82	mortgagor	mortgagor	NOUN
inlawrev-2164	131	83	-	-	PUNCT
inlawrev-2164	131	84	owners	owner	NOUN
inlawrev-2164	131	85	.	.	PUNCT
inlawrev-2164	132	1	the	the	DET
inlawrev-2164	132	2	assignments	assignment	NOUN
inlawrev-2164	132	3	of	of	ADP
inlawrev-2164	132	4	the	the	DET
inlawrev-2164	132	5	leases	lease	NOUN
inlawrev-2164	132	6	to	to	ADP
inlawrev-2164	132	7	the	the	DET
inlawrev-2164	132	8	lenders	lender	NOUN
inlawrev-2164	132	9	obligated	obligate	VERB
inlawrev-2164	132	10	the	the	DET
inlawrev-2164	132	11	tenants	tenant	NOUN
inlawrev-2164	132	12	to	to	PART
inlawrev-2164	132	13	pay	pay	VERB
inlawrev-2164	132	14	directly	directly	ADV
inlawrev-2164	132	15	to	to	ADP
inlawrev-2164	132	16	the	the	DET
inlawrev-2164	132	17	lenders	lender	NOUN
inlawrev-2164	132	18	the	the	DET
inlawrev-2164	132	19	full	full	ADJ
inlawrev-2164	132	20	amount	amount	NOUN
inlawrev-2164	132	21	of	of	ADP
inlawrev-2164	132	22	debt	debt	NOUN
inlawrev-2164	132	23	service	service	NOUN
inlawrev-2164	132	24	on	on	ADP
inlawrev-2164	132	25	the	the	DET
inlawrev-2164	132	26	purchase	purchase	NOUN
inlawrev-2164	132	27	money	money	NOUN
inlawrev-2164	132	28	loans	loan	NOUN
inlawrev-2164	132	29	,	,	PUNCT
inlawrev-2164	132	30	whereas	whereas	SCONJ
inlawrev-2164	132	31	the	the	DET
inlawrev-2164	132	32	investors	investor	NOUN
inlawrev-2164	132	33	had	have	VERB
inlawrev-2164	132	34	no	no	DET
inlawrev-2164	132	35	personal	personal	ADJ
inlawrev-2164	132	36	liability	liability	NOUN
inlawrev-2164	132	37	on	on	ADP
inlawrev-2164	132	38	those	those	DET
inlawrev-2164	132	39	obligations	obligation	NOUN
inlawrev-2164	132	40	.	.	PUNCT
inlawrev-2164	133	1	the	the	DET
inlawrev-2164	133	2	personal	personal	ADJ
inlawrev-2164	133	3	liability	liability	NOUN
inlawrev-2164	133	4	of	of	ADP
inlawrev-2164	133	5	the	the	DET
inlawrev-2164	133	6	commercial	commercial	ADJ
inlawrev-2164	133	7	and	and	CCONJ
inlawrev-2164	133	8	manufacturing	manufacturing	NOUN
inlawrev-2164	133	9	lessees	lessee	NOUN
inlawrev-2164	133	10	was	be	AUX
inlawrev-2164	133	11	critical	critical	ADJ
inlawrev-2164	133	12	to	to	ADP
inlawrev-2164	133	13	the	the	DET
inlawrev-2164	133	14	lender	lender	NOUN
inlawrev-2164	133	15	's	's	PART
inlawrev-2164	133	16	security	security	NOUN
inlawrev-2164	133	17	for	for	ADP
inlawrev-2164	133	18	repayment	repayment	NOUN
inlawrev-2164	133	19	,	,	PUNCT
inlawrev-2164	133	20	and	and	CCONJ
inlawrev-2164	133	21	the	the	DET
inlawrev-2164	133	22	liability	liability	NOUN
inlawrev-2164	133	23	of	of	ADP
inlawrev-2164	133	24	those	those	PRON
inlawrev-2164	133	25	claiming	claim	VERB
inlawrev-2164	133	26	depreciation	depreciation	NOUN
inlawrev-2164	133	27	was	be	AUX
inlawrev-2164	133	28	nonexistent	nonexistent	ADJ
inlawrev-2164	133	29	.	.	PUNCT
inlawrev-2164	134	1	because	because	SCONJ
inlawrev-2164	134	2	the	the	DET
inlawrev-2164	134	3	rents	rent	NOUN
inlawrev-2164	134	4	were	be	AUX
inlawrev-2164	134	5	fixed	fix	VERB
inlawrev-2164	134	6	,	,	PUNCT
inlawrev-2164	134	7	the	the	DET
inlawrev-2164	134	8	lessee	lessee	NOUN
inlawrev-2164	134	9	retained	retain	VERB
inlawrev-2164	134	10	all	all	DET
inlawrev-2164	134	11	the	the	DET
inlawrev-2164	134	12	benefits	benefit	NOUN
inlawrev-2164	134	13	of	of	ADP
inlawrev-2164	134	14	increases	increase	NOUN
inlawrev-2164	134	15	in	in	ADP
inlawrev-2164	134	16	the	the	DET
inlawrev-2164	134	17	operating	operate	VERB
inlawrev-2164	134	18	income	income	NOUN
inlawrev-2164	134	19	of	of	ADP
inlawrev-2164	134	20	the	the	DET
inlawrev-2164	134	21	property	property	NOUN
inlawrev-2164	134	22	.	.	PUNCT
inlawrev-2164	135	1	on	on	ADP
inlawrev-2164	135	2	the	the	DET
inlawrev-2164	135	3	other	other	ADJ
inlawrev-2164	135	4	hand	hand	NOUN
inlawrev-2164	135	5	,	,	PUNCT
inlawrev-2164	135	6	the	the	DET
inlawrev-2164	135	7	investors	investor	NOUN
inlawrev-2164	135	8	were	be	AUX
inlawrev-2164	135	9	to	to	PART
inlawrev-2164	135	10	receive	receive	VERB
inlawrev-2164	135	11	only	only	ADV
inlawrev-2164	135	12	whatever	whatever	DET
inlawrev-2164	135	13	nominal	nominal	ADJ
inlawrev-2164	135	14	amounts	amount	NOUN
inlawrev-2164	135	15	were	be	AUX
inlawrev-2164	135	16	left	leave	VERB
inlawrev-2164	135	17	over	over	ADP
inlawrev-2164	135	18	after	after	SCONJ
inlawrev-2164	135	19	the	the	DET
inlawrev-2164	135	20	lessees	lessee	NOUN
inlawrev-2164	135	21	'	'	PART
inlawrev-2164	135	22	fixed	fix	VERB
inlawrev-2164	135	23	rent	rent	NOUN
inlawrev-2164	135	24	payments	payment	NOUN
inlawrev-2164	135	25	were	be	AUX
inlawrev-2164	135	26	paid	pay	VERB
inlawrev-2164	135	27	to	to	ADP
inlawrev-2164	135	28	and	and	CCONJ
inlawrev-2164	135	29	applied	apply	VERB
inlawrev-2164	135	30	by	by	ADP
inlawrev-2164	135	31	the	the	DET
inlawrev-2164	135	32	lender	lender	NOUN
inlawrev-2164	135	33	.	.	PUNCT
inlawrev-2164	136	1	the	the	DET
inlawrev-2164	136	2	economic	economic	ADJ
inlawrev-2164	136	3	benefit	benefit	NOUN
inlawrev-2164	136	4	the	the	DET
inlawrev-2164	136	5	investors	investor	NOUN
inlawrev-2164	136	6	would	would	AUX
inlawrev-2164	136	7	receive	receive	VERB
inlawrev-2164	136	8	would	would	AUX
inlawrev-2164	136	9	be	be	AUX
inlawrev-2164	136	10	in	in	ADP
inlawrev-2164	136	11	the	the	DET
inlawrev-2164	136	12	buildup	buildup	NOUN
inlawrev-2164	136	13	of	of	ADP
inlawrev-2164	136	14	equity	equity	NOUN
inlawrev-2164	136	15	in	in	ADP
inlawrev-2164	136	16	the	the	DET
inlawrev-2164	136	17	property	property	NOUN
inlawrev-2164	136	18	which	which	PRON
inlawrev-2164	136	19	would	would	AUX
inlawrev-2164	136	20	come	come	VERB
inlawrev-2164	136	21	under	under	ADP
inlawrev-2164	136	22	their	their	PRON
inlawrev-2164	136	23	control	control	NOUN
inlawrev-2164	136	24	(	(	PUNCT
inlawrev-2164	136	25	a	a	X
inlawrev-2164	136	26	)	)	PUNCT
inlawrev-2164	136	27	at	at	ADP
inlawrev-2164	136	28	the	the	DET
inlawrev-2164	136	29	expiration	expiration	NOUN
inlawrev-2164	136	30	of	of	ADP
inlawrev-2164	136	31	the	the	DET
inlawrev-2164	136	32	primary	primary	ADJ
inlawrev-2164	136	33	lease	lease	NOUN
inlawrev-2164	136	34	,	,	PUNCT
inlawrev-2164	136	35	which	which	PRON
inlawrev-2164	136	36	was	be	AUX
inlawrev-2164	136	37	typically	typically	ADV
inlawrev-2164	136	38	twenty	twenty	NUM
inlawrev-2164	136	39	-	-	PUNCT
inlawrev-2164	136	40	five	five	NUM
inlawrev-2164	136	41	to	to	PART
inlawrev-2164	136	42	twenty	twenty	NUM
inlawrev-2164	136	43	-	-	PUNCT
inlawrev-2164	136	44	eight	eight	NUM
inlawrev-2164	136	45	years	year	NOUN
inlawrev-2164	136	46	;	;	PUNCT
inlawrev-2164	136	47	or	or	CCONJ
inlawrev-2164	136	48	(	(	PUNCT
inlawrev-2164	136	49	b	b	NOUN
inlawrev-2164	136	50	)	)	PUNCT
inlawrev-2164	136	51	at	at	ADP
inlawrev-2164	136	52	the	the	DET
inlawrev-2164	136	53	expiration	expiration	NOUN
inlawrev-2164	136	54	of	of	ADP
inlawrev-2164	136	55	the	the	DET
inlawrev-2164	136	56	renewal	renewal	NOUN
inlawrev-2164	136	57	options	option	NOUN
inlawrev-2164	136	58	exercisable	exercisable	ADJ
inlawrev-2164	136	59	by	by	ADP
inlawrev-2164	136	60	the	the	DET
inlawrev-2164	136	61	lessee	lessee	NOUN
inlawrev-2164	136	62	,	,	PUNCT
inlawrev-2164	136	63	which	which	PRON
inlawrev-2164	136	64	were	be	AUX
inlawrev-2164	136	65	typically	typically	ADV
inlawrev-2164	136	66	for	for	ADP
inlawrev-2164	136	67	three	three	NUM
inlawrev-2164	136	68	to	to	PART
inlawrev-2164	136	69	five	five	NUM
inlawrev-2164	136	70	successive	successive	ADJ
inlawrev-2164	136	71	five	five	NUM
inlawrev-2164	136	72	-	-	PUNCT
inlawrev-2164	136	73	year	year	NOUN
inlawrev-2164	136	74	terms	term	NOUN
inlawrev-2164	136	75	at	at	ADP
inlawrev-2164	136	76	reduced	reduced	ADJ
inlawrev-2164	136	77	rent	rent	NOUN
inlawrev-2164	136	78	.	.	PUNCT
inlawrev-2164	137	1	in	in	ADP
inlawrev-2164	137	2	short	short	ADJ
inlawrev-2164	137	3	,	,	PUNCT
inlawrev-2164	137	4	control	control	NOUN
inlawrev-2164	137	5	of	of	ADP
inlawrev-2164	137	6	the	the	DET
inlawrev-2164	137	7	properties	property	NOUN
inlawrev-2164	137	8	was	be	AUX
inlawrev-2164	137	9	not	not	PART
inlawrev-2164	137	10	likely	likely	ADJ
inlawrev-2164	137	11	to	to	PART
inlawrev-2164	137	12	come	come	VERB
inlawrev-2164	137	13	into	into	ADP
inlawrev-2164	137	14	the	the	DET
inlawrev-2164	137	15	hands	hand	NOUN
inlawrev-2164	137	16	of	of	ADP
inlawrev-2164	137	17	the	the	DET
inlawrev-2164	137	18	investors	investor	NOUN
inlawrev-2164	137	19	for	for	ADP
inlawrev-2164	137	20	some	some	DET
inlawrev-2164	137	21	time	time	NOUN
inlawrev-2164	137	22	,	,	PUNCT
inlawrev-2164	137	23	although	although	SCONJ
inlawrev-2164	137	24	there	there	PRON
inlawrev-2164	137	25	was	be	VERB
inlawrev-2164	137	26	a	a	DET
inlawrev-2164	137	27	possibility	possibility	NOUN
inlawrev-2164	137	28	of	of	ADP
inlawrev-2164	137	29	sharing	share	VERB
inlawrev-2164	137	30	in	in	ADP
inlawrev-2164	137	31	refinancing	refinance	VERB
inlawrev-2164	137	32	proceeds	proceed	NOUN
inlawrev-2164	137	33	.	.	PUNCT
inlawrev-2164	138	1	the	the	DET
inlawrev-2164	138	2	service	service	NOUN
inlawrev-2164	138	3	,	,	PUNCT
inlawrev-2164	138	4	however	however	ADV
inlawrev-2164	138	5	,	,	PUNCT
inlawrev-2164	138	6	did	do	AUX
inlawrev-2164	138	7	not	not	PART
inlawrev-2164	138	8	argue	argue	VERB
inlawrev-2164	138	9	that	that	SCONJ
inlawrev-2164	138	10	the	the	DET
inlawrev-2164	138	11	lessees	lessee	NOUN
inlawrev-2164	138	12	were	be	AUX
inlawrev-2164	138	13	the	the	DET
inlawrev-2164	138	14	ones	one	NOUN
inlawrev-2164	138	15	entitled	entitle	VERB
inlawrev-2164	138	16	to	to	ADP
inlawrev-2164	138	17	the	the	DET
inlawrev-2164	138	18	depreciation	depreciation	NOUN
inlawrev-2164	138	19	deductions	deduction	NOUN
inlawrev-2164	138	20	.	.	PUNCT
inlawrev-2164	139	1	rather	rather	ADV
inlawrev-2164	139	2	,	,	PUNCT
inlawrev-2164	139	3	it	it	PRON
inlawrev-2164	139	4	argued	argue	VERB
inlawrev-2164	139	5	that	that	SCONJ
inlawrev-2164	139	6	the	the	DET
inlawrev-2164	139	7	depreciable	depreciable	ADJ
inlawrev-2164	139	8	interest	interest	NOUN
inlawrev-2164	139	9	vested	vest	VERB
inlawrev-2164	139	10	in	in	ADP
inlawrev-2164	139	11	the	the	DET
inlawrev-2164	139	12	corporation	corporation	NOUN
inlawrev-2164	139	13	and	and	CCONJ
inlawrev-2164	139	14	did	do	AUX
inlawrev-2164	139	15	not	not	PART
inlawrev-2164	139	16	pass	pass	VERB
inlawrev-2164	139	17	to	to	ADP
inlawrev-2164	139	18	bolger	bolger	NOUN
inlawrev-2164	139	19	and	and	CCONJ
inlawrev-2164	139	20	the	the	DET
inlawrev-2164	139	21	other	other	ADJ
inlawrev-2164	139	22	transferees	transferee	NOUN
inlawrev-2164	139	23	.	.	PUNCT
inlawrev-2164	140	1	the	the	DET
inlawrev-2164	140	2	argument	argument	NOUN
inlawrev-2164	140	3	for	for	ADP
inlawrev-2164	140	4	denying	deny	VERB
inlawrev-2164	140	5	bolger	bolger	NOUN
inlawrev-2164	140	6	the	the	DET
inlawrev-2164	140	7	benefit	benefit	NOUN
inlawrev-2164	140	8	of	of	ADP
inlawrev-2164	140	9	the	the	DET
inlawrev-2164	140	10	deductions	deduction	NOUN
inlawrev-2164	140	11	was	be	AUX
inlawrev-2164	140	12	that	that	SCONJ
inlawrev-2164	140	13	because	because	SCONJ
inlawrev-2164	140	14	of	of	ADP
inlawrev-2164	140	15	the	the	DET
inlawrev-2164	140	16	long	long	ADJ
inlawrev-2164	140	17	-	-	PUNCT
inlawrev-2164	140	18	term	term	NOUN
inlawrev-2164	140	19	leases	lease	NOUN
inlawrev-2164	140	20	and	and	CCONJ
inlawrev-2164	140	21	the	the	DET
inlawrev-2164	140	22	commitments	commitment	NOUN
inlawrev-2164	140	23	of	of	ADP
inlawrev-2164	140	24	the	the	DET
inlawrev-2164	140	25	rentals	rental	NOUN
inlawrev-2164	140	26	to	to	ADP
inlawrev-2164	140	27	the	the	DET
inlawrev-2164	140	28	payment	payment	NOUN
inlawrev-2164	140	29	of	of	ADP
inlawrev-2164	140	30	the	the	DET
inlawrev-2164	140	31	mortgages	mortgage	NOUN
inlawrev-2164	140	32	by	by	ADP
inlawrev-2164	140	33	virtue	virtue	NOUN
inlawrev-2164	140	34	of	of	ADP
inlawrev-2164	140	35	the	the	DET
inlawrev-2164	140	36	assignments	assignment	NOUN
inlawrev-2164	140	37	of	of	ADP
inlawrev-2164	140	38	the	the	DET
inlawrev-2164	140	39	leases	lease	NOUN
inlawrev-2164	140	40	which	which	PRON
inlawrev-2164	140	41	were	be	AUX
inlawrev-2164	140	42	consummated	consummate	VERB
inlawrev-2164	140	43	prior	prior	ADV
inlawrev-2164	140	44	to	to	ADP
inlawrev-2164	140	45	the	the	DET
inlawrev-2164	140	46	execution	execution	NOUN
inlawrev-2164	140	47	of	of	ADP
inlawrev-2164	140	48	deeds	deed	NOUN
inlawrev-2164	140	49	,	,	PUNCT
inlawrev-2164	140	50	the	the	DET
inlawrev-2164	140	51	conveyances	conveyance	NOUN
inlawrev-2164	140	52	by	by	ADP
inlawrev-2164	140	53	each	each	DET
inlawrev-2164	140	54	26the	26the	PRON
inlawrev-2164	140	55	corporation	corporation	NOUN
inlawrev-2164	140	56	was	be	AUX
inlawrev-2164	140	57	required	require	VERB
inlawrev-2164	140	58	to	to	PART
inlawrev-2164	140	59	remain	remain	VERB
inlawrev-2164	140	60	in	in	ADP
inlawrev-2164	140	61	existence	existence	NOUN
inlawrev-2164	140	62	and	and	CCONJ
inlawrev-2164	140	63	to	to	PART
inlawrev-2164	140	64	refrain	refrain	VERB
inlawrev-2164	140	65	from	from	ADP
inlawrev-2164	140	66	engaging	engage	VERB
inlawrev-2164	140	67	in	in	ADP
inlawrev-2164	140	68	any	any	DET
inlawrev-2164	140	69	other	other	ADJ
inlawrev-2164	140	70	activity	activity	NOUN
inlawrev-2164	140	71	.	.	PUNCT
inlawrev-2164	141	1	27refusal	27refusal	NUM
inlawrev-2164	141	2	to	to	PART
inlawrev-2164	141	3	accept	accept	VERB
inlawrev-2164	141	4	the	the	DET
inlawrev-2164	141	5	offer	offer	NOUN
inlawrev-2164	141	6	of	of	ADP
inlawrev-2164	141	7	purchase	purchase	NOUN
inlawrev-2164	141	8	would	would	AUX
inlawrev-2164	141	9	terminate	terminate	VERB
inlawrev-2164	141	10	the	the	DET
inlawrev-2164	141	11	lease	lease	NOUN
inlawrev-2164	141	12	.	.	PUNCT
inlawrev-2164	142	1	the	the	DET
inlawrev-2164	142	2	lessee	lessee	NOUN
inlawrev-2164	142	3	was	be	AUX
inlawrev-2164	142	4	permitted	permit	VERB
inlawrev-2164	142	5	to	to	PART
inlawrev-2164	142	6	sublease	sublease	VERB
inlawrev-2164	142	7	the	the	DET
inlawrev-2164	142	8	premises	premise	NOUN
inlawrev-2164	142	9	or	or	CCONJ
inlawrev-2164	142	10	any	any	DET
inlawrev-2164	142	11	portion	portion	NOUN
inlawrev-2164	142	12	thereof	thereof	ADV
inlawrev-2164	142	13	,	,	PUNCT
inlawrev-2164	142	14	and	and	CCONJ
inlawrev-2164	142	15	he	he	PRON
inlawrev-2164	142	16	was	be	AUX
inlawrev-2164	142	17	permitted	permit	VERB
inlawrev-2164	142	18	to	to	PART
inlawrev-2164	142	19	assign	assign	VERB
inlawrev-2164	142	20	his	his	PRON
inlawrev-2164	142	21	interest	interest	NOUN
inlawrev-2164	142	22	in	in	ADP
inlawrev-2164	142	23	the	the	DET
inlawrev-2164	142	24	lease	lease	NOUN
inlawrev-2164	142	25	,	,	PUNCT
inlawrev-2164	142	26	provided	provide	VERB
inlawrev-2164	142	27	that	that	SCONJ
inlawrev-2164	142	28	the	the	DET
inlawrev-2164	142	29	sublessee	sublessee	NOUN
inlawrev-2164	142	30	or	or	CCONJ
inlawrev-2164	142	31	assignee	assignee	NOUN
inlawrev-2164	142	32	promised	promise	VERB
inlawrev-2164	142	33	to	to	PART
inlawrev-2164	142	34	comply	comply	VERB
inlawrev-2164	142	35	with	with	ADP
inlawrev-2164	142	36	the	the	DET
inlawrev-2164	142	37	terms	term	NOUN
inlawrev-2164	142	38	of	of	ADP
inlawrev-2164	142	39	the	the	DET
inlawrev-2164	142	40	mortgage	mortgage	NOUN
inlawrev-2164	142	41	and	and	CCONJ
inlawrev-2164	142	42	the	the	DET
inlawrev-2164	142	43	lease	lease	NOUN
inlawrev-2164	142	44	,	,	PUNCT
inlawrev-2164	142	45	and	and	CCONJ
inlawrev-2164	142	46	further	far	ADV
inlawrev-2164	142	47	provided	provide	VERB
inlawrev-2164	142	48	that	that	SCONJ
inlawrev-2164	142	49	the	the	DET
inlawrev-2164	142	50	lessee	lessee	NOUN
inlawrev-2164	142	51	remain	remain	VERB
inlawrev-2164	142	52	personally	personally	ADV
inlawrev-2164	142	53	liable	liable	ADJ
inlawrev-2164	142	54	for	for	ADP
inlawrev-2164	142	55	the	the	DET
inlawrev-2164	142	56	performance	performance	NOUN
inlawrev-2164	142	57	of	of	ADP
inlawrev-2164	142	58	all	all	DET
inlawrev-2164	142	59	its	its	PRON
inlawrev-2164	142	60	obligations	obligation	NOUN
inlawrev-2164	142	61	under	under	ADP
inlawrev-2164	142	62	the	the	DET
inlawrev-2164	142	63	lease	lease	NOUN
inlawrev-2164	142	64	.	.	PUNCT
inlawrev-2164	143	1	1975	1975	NUM
inlawrev-2164	143	2	]	]	PUNCT
inlawrev-2164	143	3	realty	realty	NOUN
inlawrev-2164	143	4	shelter	shelter	VERB
inlawrev-2164	143	5	partnerships	partnership	NOUN
inlawrev-2164	143	6	907	907	NUM
inlawrev-2164	143	7	corporation	corporation	NOUN
inlawrev-2164	143	8	transferred	transfer	VERB
inlawrev-2164	143	9	only	only	ADV
inlawrev-2164	143	10	a	a	DET
inlawrev-2164	143	11	reversionary	reversionary	ADJ
inlawrev-2164	143	12	interest	interest	NOUN
inlawrev-2164	143	13	in	in	ADP
inlawrev-2164	143	14	the	the	DET
inlawrev-2164	143	15	buildings	building	NOUN
inlawrev-2164	143	16	and	and	CCONJ
inlawrev-2164	143	17	that	that	SCONJ
inlawrev-2164	143	18	consequently	consequently	ADV
inlawrev-2164	143	19	petitioner	petitioner	NOUN
inlawrev-2164	143	20	did	do	AUX
inlawrev-2164	143	21	not	not	PART
inlawrev-2164	143	22	acquire	acquire	VERB
inlawrev-2164	143	23	a	a	DET
inlawrev-2164	143	24	present	present	ADJ
inlawrev-2164	143	25	interest	interest	NOUN
inlawrev-2164	143	26	in	in	ADP
inlawrev-2164	143	27	the	the	DET
inlawrev-2164	143	28	properties	property	NOUN
inlawrev-2164	143	29	which	which	PRON
inlawrev-2164	143	30	may	may	AUX
inlawrev-2164	143	31	be	be	AUX
inlawrev-2164	143	32	depreciated	depreciate	VERB
inlawrev-2164	143	33	for	for	ADP
inlawrev-2164	143	34	income	income	NOUN
inlawrev-2164	143	35	tax	tax	NOUN
inlawrev-2164	143	36	purposes	purpose	NOUN
inlawrev-2164	143	37	.	.	PUNCT
inlawrev-2164	144	1	28	28	NUM
inlawrev-2164	145	1	the	the	DET
inlawrev-2164	145	2	tax	tax	NOUN
inlawrev-2164	145	3	court	court	NOUN
inlawrev-2164	145	4	accordingly	accordingly	ADV
inlawrev-2164	145	5	defined	define	VERB
inlawrev-2164	145	6	the	the	DET
inlawrev-2164	145	7	two	two	NUM
inlawrev-2164	145	8	basic	basic	ADJ
inlawrev-2164	145	9	issues	issue	NOUN
inlawrev-2164	145	10	as	as	ADP
inlawrev-2164	145	11	(	(	PUNCT
inlawrev-2164	145	12	1	1	X
inlawrev-2164	145	13	)	)	PUNCT
inlawrev-2164	145	14	whether	whether	SCONJ
inlawrev-2164	145	15	the	the	DET
inlawrev-2164	145	16	corporation	corporation	NOUN
inlawrev-2164	145	17	or	or	CCONJ
inlawrev-2164	145	18	its	its	PRON
inlawrev-2164	145	19	stockholder	stockholder	NOUN
inlawrev-2164	145	20	-	-	PUNCT
inlawrev-2164	145	21	transferee	transferee	NOUN
inlawrev-2164	145	22	-	-	PUNCT
inlawrev-2164	145	23	investors	investor	NOUN
inlawrev-2164	145	24	should	should	AUX
inlawrev-2164	145	25	be	be	AUX
inlawrev-2164	145	26	treated	treat	VERB
inlawrev-2164	145	27	as	as	ADP
inlawrev-2164	145	28	entitled	entitle	VERB
inlawrev-2164	145	29	to	to	ADP
inlawrev-2164	145	30	a	a	DET
inlawrev-2164	145	31	depreciable	depreciable	ADJ
inlawrev-2164	145	32	interest	interest	NOUN
inlawrev-2164	145	33	and	and	CCONJ
inlawrev-2164	145	34	(	(	PUNCT
inlawrev-2164	145	35	2	2	X
inlawrev-2164	145	36	)	)	PUNCT
inlawrev-2164	145	37	whether	whether	SCONJ
inlawrev-2164	145	38	,	,	PUNCT
inlawrev-2164	145	39	if	if	SCONJ
inlawrev-2164	145	40	the	the	DET
inlawrev-2164	145	41	transferees	transferee	NOUN
inlawrev-2164	145	42	were	be	AUX
inlawrev-2164	145	43	the	the	DET
inlawrev-2164	145	44	holders	holder	NOUN
inlawrev-2164	145	45	of	of	ADP
inlawrev-2164	145	46	a	a	DET
inlawrev-2164	145	47	depreciable	depreciable	ADJ
inlawrev-2164	145	48	interest	interest	NOUN
inlawrev-2164	145	49	,	,	PUNCT
inlawrev-2164	145	50	their	their	PRON
inlawrev-2164	145	51	bases	basis	NOUN
inlawrev-2164	145	52	in	in	ADP
inlawrev-2164	145	53	that	that	DET
inlawrev-2164	145	54	interest	interest	NOUN
inlawrev-2164	145	55	included	include	VERB
inlawrev-2164	145	56	the	the	DET
inlawrev-2164	145	57	amount	amount	NOUN
inlawrev-2164	145	58	of	of	ADP
inlawrev-2164	145	59	financing	financing	NOUN
inlawrev-2164	145	60	.	.	PUNCT
inlawrev-2164	146	1	the	the	DET
inlawrev-2164	146	2	tax	tax	NOUN
inlawrev-2164	146	3	court	court	NOUN
inlawrev-2164	146	4	found	find	VERB
inlawrev-2164	146	5	that	that	SCONJ
inlawrev-2164	146	6	the	the	DET
inlawrev-2164	146	7	depreciable	depreciable	ADJ
inlawrev-2164	146	8	interest	interest	NOUN
inlawrev-2164	146	9	was	be	AUX
inlawrev-2164	146	10	held	hold	VERB
inlawrev-2164	146	11	by	by	ADP
inlawrev-2164	146	12	bolger	bolger	NOUN
inlawrev-2164	146	13	and	and	CCONJ
inlawrev-2164	146	14	his	his	PRON
inlawrev-2164	146	15	fellow	fellow	ADJ
inlawrev-2164	146	16	investors	investor	NOUN
inlawrev-2164	146	17	and	and	CCONJ
inlawrev-2164	146	18	concluded	conclude	VERB
inlawrev-2164	146	19	that	that	SCONJ
inlawrev-2164	146	20	,	,	PUNCT
inlawrev-2164	146	21	under	under	ADP
inlawrev-2164	146	22	the	the	DET
inlawrev-2164	146	23	interpretation	interpretation	NOUN
inlawrev-2164	146	24	of	of	ADP
inlawrev-2164	146	25	crane	crane	NOUN
inlawrev-2164	146	26	enunciated	enunciate	VERB
inlawrev-2164	146	27	in	in	ADP
inlawrev-2164	146	28	mayerson	mayerson	NOUN
inlawrev-2164	146	29	,	,	PUNCT
inlawrev-2164	146	30	the	the	DET
inlawrev-2164	146	31	investors	investor	NOUN
inlawrev-2164	146	32	could	could	AUX
inlawrev-2164	146	33	include	include	VERB
inlawrev-2164	146	34	the	the	DET
inlawrev-2164	146	35	amount	amount	NOUN
inlawrev-2164	146	36	of	of	ADP
inlawrev-2164	146	37	liabilities	liability	NOUN
inlawrev-2164	146	38	in	in	ADP
inlawrev-2164	146	39	their	their	PRON
inlawrev-2164	146	40	depreciable	depreciable	ADJ
inlawrev-2164	146	41	bases	basis	NOUN
inlawrev-2164	146	42	.	.	PUNCT
inlawrev-2164	147	1	iv	iv	X
inlawrev-2164	147	2	.	.	PUNCT
inlawrev-2164	148	1	the	the	DET
inlawrev-2164	148	2	limited	limited	ADJ
inlawrev-2164	148	3	partnership	partnership	NOUN
inlawrev-2164	148	4	in	in	ADP
inlawrev-2164	148	5	part	part	NOUN
inlawrev-2164	148	6	because	because	SCONJ
inlawrev-2164	148	7	of	of	ADP
inlawrev-2164	148	8	its	its	PRON
inlawrev-2164	148	9	defeats	defeat	NOUN
inlawrev-2164	148	10	in	in	ADP
inlawrev-2164	148	11	challenges	challenge	NOUN
inlawrev-2164	148	12	to	to	ADP
inlawrev-2164	148	13	the	the	DET
inlawrev-2164	148	14	underlying	underlie	VERB
inlawrev-2164	148	15	transaction	transaction	NOUN
inlawrev-2164	148	16	in	in	ADP
inlawrev-2164	148	17	cases	case	NOUN
inlawrev-2164	148	18	like	like	ADP
inlawrev-2164	148	19	mayerson	mayerson	NOUN
inlawrev-2164	148	20	and	and	CCONJ
inlawrev-2164	148	21	bolger	bolger	NOUN
inlawrev-2164	148	22	,	,	PUNCT
inlawrev-2164	148	23	the	the	DET
inlawrev-2164	148	24	service	service	NOUN
inlawrev-2164	148	25	has	have	AUX
inlawrev-2164	148	26	launched	launch	VERB
inlawrev-2164	148	27	a	a	DET
inlawrev-2164	148	28	series	series	NOUN
inlawrev-2164	148	29	of	of	ADP
inlawrev-2164	148	30	attacks	attack	NOUN
inlawrev-2164	148	31	against	against	ADP
inlawrev-2164	148	32	the	the	DET
inlawrev-2164	148	33	vehicle	vehicle	NOUN
inlawrev-2164	148	34	most	most	ADV
inlawrev-2164	148	35	commonly	commonly	ADV
inlawrev-2164	148	36	used	use	VERB
inlawrev-2164	148	37	to	to	PART
inlawrev-2164	148	38	deliver	deliver	VERB
inlawrev-2164	148	39	surplus	surplus	ADJ
inlawrev-2164	148	40	losses	loss	NOUN
inlawrev-2164	148	41	to	to	ADP
inlawrev-2164	148	42	high	high	ADJ
inlawrev-2164	148	43	-	-	PUNCT
inlawrev-2164	148	44	bracket	bracket	NOUN
inlawrev-2164	148	45	investors	investor	NOUN
inlawrev-2164	148	46	:	:	PUNCT
inlawrev-2164	148	47	the	the	DET
inlawrev-2164	148	48	partnership	partnership	NOUN
inlawrev-2164	148	49	and	and	CCONJ
inlawrev-2164	148	50	,	,	PUNCT
inlawrev-2164	148	51	in	in	ADP
inlawrev-2164	148	52	particular	particular	ADJ
inlawrev-2164	148	53	,	,	PUNCT
inlawrev-2164	148	54	the	the	DET
inlawrev-2164	148	55	limited	limited	ADJ
inlawrev-2164	148	56	partnership	partnership	NOUN
inlawrev-2164	148	57	.	.	PUNCT
inlawrev-2164	149	1	there	there	PRON
inlawrev-2164	149	2	is	be	VERB
inlawrev-2164	149	3	a	a	DET
inlawrev-2164	149	4	greater	great	ADJ
inlawrev-2164	149	5	likelihood	likelihood	NOUN
inlawrev-2164	149	6	that	that	SCONJ
inlawrev-2164	149	7	the	the	DET
inlawrev-2164	149	8	service	service	NOUN
inlawrev-2164	149	9	will	will	AUX
inlawrev-2164	149	10	be	be	AUX
inlawrev-2164	149	11	more	more	ADV
inlawrev-2164	149	12	successful	successful	ADJ
inlawrev-2164	149	13	in	in	ADP
inlawrev-2164	149	14	such	such	ADJ
inlawrev-2164	149	15	litigation	litigation	NOUN
inlawrev-2164	149	16	because	because	SCONJ
inlawrev-2164	149	17	partnership	partnership	NOUN
inlawrev-2164	149	18	tax	tax	NOUN
inlawrev-2164	149	19	doctrine	doctrine	NOUN
inlawrev-2164	149	20	is	be	AUX
inlawrev-2164	149	21	relatively	relatively	ADV
inlawrev-2164	149	22	undeveloped	undeveloped	ADJ
inlawrev-2164	149	23	and	and	CCONJ
inlawrev-2164	149	24	was	be	AUX
inlawrev-2164	149	25	not	not	PART
inlawrev-2164	149	26	designed	design	VERB
inlawrev-2164	149	27	to	to	PART
inlawrev-2164	149	28	deal	deal	VERB
inlawrev-2164	149	29	with	with	ADP
inlawrev-2164	149	30	current	current	ADJ
inlawrev-2164	149	31	realty	realty	NOUN
inlawrev-2164	149	32	shelters	shelter	NOUN
inlawrev-2164	149	33	.	.	PUNCT
inlawrev-2164	150	1	subchapter	subchapter	NOUN
inlawrev-2164	150	2	k	k	PROPN
inlawrev-2164	150	3	was	be	AUX
inlawrev-2164	150	4	drafted	draft	VERB
inlawrev-2164	150	5	with	with	ADP
inlawrev-2164	150	6	the	the	DET
inlawrev-2164	150	7	"	"	PUNCT
inlawrev-2164	150	8	ma	ma	PROPN
inlawrev-2164	150	9	-	-	PUNCT
inlawrev-2164	150	10	and	and	CCONJ
inlawrev-2164	150	11	-	-	PUNCT
inlawrev-2164	150	12	pa	pa	NOUN
inlawrev-2164	150	13	"	"	PUNCT
inlawrev-2164	150	14	grocery	grocery	NOUN
inlawrev-2164	150	15	store	store	NOUN
inlawrev-2164	150	16	more	more	ADV
inlawrev-2164	150	17	in	in	ADP
inlawrev-2164	150	18	mind	mind	NOUN
inlawrev-2164	150	19	than	than	ADP
inlawrev-2164	150	20	anything	anything	PRON
inlawrev-2164	150	21	resembling	resemble	VERB
inlawrev-2164	150	22	publicly	publicly	ADV
inlawrev-2164	150	23	syndicated	syndicate	VERB
inlawrev-2164	150	24	partnerships	partnership	NOUN
inlawrev-2164	150	25	,	,	PUNCT
inlawrev-2164	150	26	offered	offer	VERB
inlawrev-2164	150	27	and	and	CCONJ
inlawrev-2164	150	28	sold	sell	VERB
inlawrev-2164	150	29	with	with	ADP
inlawrev-2164	150	30	computer	computer	NOUN
inlawrev-2164	150	31	printouts	printout	NOUN
inlawrev-2164	150	32	of	of	ADP
inlawrev-2164	150	33	depreciation	depreciation	NOUN
inlawrev-2164	150	34	and	and	CCONJ
inlawrev-2164	150	35	amortization	amortization	NOUN
inlawrev-2164	150	36	schedules	schedule	NOUN
inlawrev-2164	150	37	demonstrating	demonstrate	VERB
inlawrev-2164	150	38	post	post	ADJ
inlawrev-2164	150	39	-	-	ADJ
inlawrev-2164	150	40	tax	tax	ADJ
inlawrev-2164	150	41	return	return	NOUN
inlawrev-2164	150	42	on	on	ADP
inlawrev-2164	150	43	investment	investment	NOUN
inlawrev-2164	150	44	to	to	ADP
inlawrev-2164	150	45	participants	participant	NOUN
inlawrev-2164	150	46	in	in	ADP
inlawrev-2164	150	47	different	different	ADJ
inlawrev-2164	150	48	income	income	NOUN
inlawrev-2164	150	49	brackets	bracket	NOUN
inlawrev-2164	150	50	.	.	PUNCT
inlawrev-2164	151	1	the	the	DET
inlawrev-2164	151	2	regulations	regulation	NOUN
inlawrev-2164	151	3	provide	provide	VERB
inlawrev-2164	151	4	little	little	ADJ
inlawrev-2164	151	5	additional	additional	ADJ
inlawrev-2164	151	6	guidance	guidance	NOUN
inlawrev-2164	151	7	,	,	PUNCT
inlawrev-2164	151	8	and	and	CCONJ
inlawrev-2164	151	9	judicial	judicial	ADJ
inlawrev-2164	151	10	development	development	NOUN
inlawrev-2164	151	11	of	of	ADP
inlawrev-2164	151	12	some	some	PRON
inlawrev-2164	151	13	of	of	ADP
inlawrev-2164	151	14	the	the	DET
inlawrev-2164	151	15	major	major	ADJ
inlawrev-2164	151	16	provisions	provision	NOUN
inlawrev-2164	151	17	of	of	ADP
inlawrev-2164	151	18	subchapter	subchapter	NOUN
inlawrev-2164	151	19	k	k	PROPN
inlawrev-2164	151	20	has	have	AUX
inlawrev-2164	151	21	just	just	ADV
inlawrev-2164	151	22	begun	begin	VERB
inlawrev-2164	151	23	.	.	PUNCT
inlawrev-2164	152	1	given	give	VERB
inlawrev-2164	152	2	that	that	SCONJ
inlawrev-2164	152	3	the	the	DET
inlawrev-2164	152	4	service	service	NOUN
inlawrev-2164	152	5	is	be	AUX
inlawrev-2164	152	6	relatively	relatively	ADV
inlawrev-2164	152	7	unfettered	unfettered	ADJ
inlawrev-2164	152	8	by	by	ADP
inlawrev-2164	152	9	established	establish	VERB
inlawrev-2164	152	10	partnership	partnership	NOUN
inlawrev-2164	152	11	doctrine	doctrine	NOUN
inlawrev-2164	152	12	,	,	PUNCT
inlawrev-2164	152	13	the	the	DET
inlawrev-2164	152	14	limited	limited	ADJ
inlawrev-2164	152	15	partnership	partnership	NOUN
inlawrev-2164	152	16	in	in	ADP
inlawrev-2164	152	17	particular	particular	ADJ
inlawrev-2164	152	18	stands	stand	VERB
inlawrev-2164	152	19	ripe	ripe	ADJ
inlawrev-2164	152	20	for	for	ADP
inlawrev-2164	152	21	attack	attack	NOUN
inlawrev-2164	152	22	for	for	ADP
inlawrev-2164	152	23	the	the	DET
inlawrev-2164	152	24	very	very	ADJ
inlawrev-2164	152	25	reason	reason	NOUN
inlawrev-2164	152	26	that	that	SCONJ
inlawrev-2164	152	27	it	it	PRON
inlawrev-2164	152	28	is	be	AUX
inlawrev-2164	152	29	so	so	ADV
inlawrev-2164	152	30	much	much	ADV
inlawrev-2164	152	31	more	more	ADV
inlawrev-2164	152	32	popular	popular	ADJ
inlawrev-2164	152	33	than	than	ADP
inlawrev-2164	152	34	the	the	DET
inlawrev-2164	152	35	general	general	ADJ
inlawrev-2164	152	36	partnership	partnership	NOUN
inlawrev-2164	152	37	—	—	PUNCT
inlawrev-2164	152	38	it	it	PRON
inlawrev-2164	152	39	offers	offer	VERB
inlawrev-2164	152	40	investors	investor	NOUN
inlawrev-2164	152	41	a	a	DET
inlawrev-2164	152	42	pass	pass	NOUN
inlawrev-2164	152	43	-	-	PUNCT
inlawrev-2164	152	44	through	through	NOUN
inlawrev-2164	152	45	of	of	ADP
inlawrev-2164	152	46	losses	loss	NOUN
inlawrev-2164	152	47	while	while	SCONJ
inlawrev-2164	152	48	providing	provide	VERB
inlawrev-2164	152	49	a	a	DET
inlawrev-2164	152	50	freedom	freedom	NOUN
inlawrev-2164	152	51	from	from	ADP
inlawrev-2164	152	52	personal	personal	ADJ
inlawrev-2164	152	53	liability	liability	NOUN
inlawrev-2164	152	54	that	that	PRON
inlawrev-2164	152	55	appears	appear	VERB
inlawrev-2164	152	56	extremely	extremely	ADV
inlawrev-2164	152	57	corporate	corporate	ADJ
inlawrev-2164	152	58	.	.	PUNCT
inlawrev-2164	153	1	the	the	DET
inlawrev-2164	153	2	"	"	PUNCT
inlawrev-2164	153	3	corporateness	corporateness	NOUN
inlawrev-2164	153	4	"	"	PUNCT
inlawrev-2164	153	5	of	of	ADP
inlawrev-2164	153	6	the	the	DET
inlawrev-2164	153	7	limited	limited	ADJ
inlawrev-2164	153	8	partnership	partnership	NOUN
inlawrev-2164	153	9	form	form	NOUN
inlawrev-2164	153	10	becomes	become	VERB
inlawrev-2164	153	11	even	even	ADV
inlawrev-2164	153	12	more	more	ADV
inlawrev-2164	153	13	clear	clear	ADJ
inlawrev-2164	153	14	from	from	ADP
inlawrev-2164	153	15	an	an	DET
inlawrev-2164	153	16	historical	historical	ADJ
inlawrev-2164	153	17	perspective	perspective	NOUN
inlawrev-2164	153	18	.	.	PUNCT
inlawrev-2164	154	1	limited	limited	ADJ
inlawrev-2164	154	2	partnership	partnership	NOUN
inlawrev-2164	154	3	acts	act	VERB
inlawrev-2164	154	4	in	in	ADP
inlawrev-2164	154	5	this	this	DET
inlawrev-2164	154	6	country29	country29	NOUN
inlawrev-2164	154	7	antedated	antedate	VERB
inlawrev-2164	154	8	general	general	ADJ
inlawrev-2164	154	9	corporation	corporation	NOUN
inlawrev-2164	154	10	acts	act	VERB
inlawrev-2164	154	11	by	by	ADP
inlawrev-2164	154	12	2859	2859	NUM
inlawrev-2164	154	13	t.c	t.c	PROPN
inlawrev-2164	154	14	.	.	PUNCT
inlawrev-2164	155	1	at	at	ADP
inlawrev-2164	155	2	768	768	NUM
inlawrev-2164	155	3	(	(	PUNCT
inlawrev-2164	155	4	footnote	footnote	NOUN
inlawrev-2164	155	5	omitted	omit	VERB
inlawrev-2164	155	6	)	)	PUNCT
inlawrev-2164	155	7	.	.	PUNCT
inlawrev-2164	156	1	29limited	29limited	NUM
inlawrev-2164	156	2	partnerships	partnership	NOUN
inlawrev-2164	156	3	,	,	PUNCT
inlawrev-2164	156	4	which	which	PRON
inlawrev-2164	156	5	were	be	AUX
inlawrev-2164	156	6	also	also	ADV
inlawrev-2164	156	7	originally	originally	ADV
inlawrev-2164	156	8	referred	refer	VERB
inlawrev-2164	156	9	to	to	ADP
inlawrev-2164	156	10	in	in	ADP
inlawrev-2164	156	11	this	this	DET
inlawrev-2164	156	12	country	country	NOUN
inlawrev-2164	156	13	as	as	ADP
inlawrev-2164	156	14	"	"	PUNCT
inlawrev-2164	156	15	special	special	ADJ
inlawrev-2164	156	16	partnerships	partnership	NOUN
inlawrev-2164	156	17	,	,	PUNCT
inlawrev-2164	156	18	"	"	PUNCT
inlawrev-2164	156	19	were	be	AUX
inlawrev-2164	156	20	not	not	PART
inlawrev-2164	156	21	an	an	DET
inlawrev-2164	156	22	american	american	ADJ
inlawrev-2164	156	23	invention	invention	NOUN
inlawrev-2164	156	24	:	:	PUNCT
inlawrev-2164	156	25	in	in	ADP
inlawrev-2164	156	26	the	the	DET
inlawrev-2164	156	27	french	french	ADJ
inlawrev-2164	156	28	law	law	NOUN
inlawrev-2164	156	29	,	,	PUNCT
inlawrev-2164	156	30	partnerships	partnership	NOUN
inlawrev-2164	156	31	are	be	AUX
inlawrev-2164	156	32	distinguished	distinguish	VERB
inlawrev-2164	156	33	into	into	ADP
inlawrev-2164	156	34	three	three	NUM
inlawrev-2164	156	35	sorts	sort	NOUN
inlawrev-2164	156	36	.	.	PUNCT
inlawrev-2164	157	1	*	*	PUNCT
inlawrev-2164	158	1	*	*	PUNCT
inlawrev-2164	158	2	*	*	PUNCT
inlawrev-2164	158	3	(	(	PUNCT
inlawrev-2164	158	4	2	2	NUM
inlawrev-2164	158	5	.	.	NUM
inlawrev-2164	158	6	)	)	PUNCT
inlawrev-2164	158	7	partnerships	partnership	NOUN
inlawrev-2164	158	8	in	in	ADP
inlawrev-2164	158	9	commandite	commandite	NOUN
inlawrev-2164	158	10	,	,	PUNCT
inlawrev-2164	158	11	or	or	CCONJ
inlawrev-2164	158	12	in	in	ADP
inlawrev-2164	158	13	commendam	commendam	PROPN
inlawrev-2164	158	14	,	,	PUNCT
inlawrev-2164	158	15	that	that	ADV
inlawrev-2164	158	16	is	is	ADV
inlawrev-2164	158	17	,	,	PUNCT
inlawrev-2164	158	18	limited	limited	ADJ
inlawrev-2164	158	19	partnerships	partnership	NOUN
inlawrev-2164	158	20	,	,	PUNCT
inlawrev-2164	158	21	where	where	SCONJ
inlawrev-2164	158	22	the	the	DET
inlawrev-2164	158	23	contract	contract	NOUN
inlawrev-2164	158	24	is	be	AUX
inlawrev-2164	158	25	between	between	ADP
inlawrev-2164	158	26	one	one	NUM
inlawrev-2164	158	27	or	or	CCONJ
inlawrev-2164	158	28	more	more	ADJ
inlawrev-2164	158	29	908	908	NUM
inlawrev-2164	158	30	indiana	indiana	NOUN
inlawrev-2164	158	31	law	law	NOUN
inlawrev-2164	158	32	review	review	NOUN
inlawrev-2164	159	1	[	[	X
inlawrev-2164	159	2	vol	vol	NOUN
inlawrev-2164	159	3	.	.	PUNCT
inlawrev-2164	160	1	8:899	8:899	NOUN
inlawrev-2164	160	2	several	several	ADJ
inlawrev-2164	160	3	decades	decade	NOUN
inlawrev-2164	160	4	.	.	PUNCT
inlawrev-2164	161	1	30	30	NUM
inlawrev-2164	161	2	at	at	ADP
inlawrev-2164	161	3	a	a	DET
inlawrev-2164	161	4	time	time	NOUN
inlawrev-2164	161	5	in	in	ADP
inlawrev-2164	161	6	which	which	PRON
inlawrev-2164	161	7	corporate	corporate	ADJ
inlawrev-2164	161	8	charters	charter	NOUN
inlawrev-2164	161	9	were	be	AUX
inlawrev-2164	161	10	difficult	difficult	ADJ
inlawrev-2164	161	11	to	to	PART
inlawrev-2164	161	12	obtain	obtain	VERB
inlawrev-2164	161	13	,	,	PUNCT
inlawrev-2164	161	14	creditors	creditor	NOUN
inlawrev-2164	161	15	who	who	PRON
inlawrev-2164	161	16	wanted	want	VERB
inlawrev-2164	161	17	more	more	ADJ
inlawrev-2164	161	18	than	than	ADP
inlawrev-2164	161	19	a	a	DET
inlawrev-2164	161	20	fixed	fix	VERB
inlawrev-2164	161	21	rate	rate	NOUN
inlawrev-2164	161	22	of	of	ADP
inlawrev-2164	161	23	interest	interest	NOUN
inlawrev-2164	161	24	on	on	ADP
inlawrev-2164	161	25	their	their	PRON
inlawrev-2164	161	26	investment	investment	NOUN
inlawrev-2164	161	27	,	,	PUNCT
inlawrev-2164	161	28	or	or	CCONJ
inlawrev-2164	161	29	more	more	ADJ
inlawrev-2164	161	30	"	"	PUNCT
inlawrev-2164	161	31	interest	interest	NOUN
inlawrev-2164	161	32	"	"	PUNCT
inlawrev-2164	161	33	than	than	ADP
inlawrev-2164	161	34	usury	usury	NOUN
inlawrev-2164	161	35	laws	law	NOUN
inlawrev-2164	161	36	would	would	AUX
inlawrev-2164	161	37	permit	permit	VERB
inlawrev-2164	161	38	,	,	PUNCT
inlawrev-2164	161	39	were	be	AUX
inlawrev-2164	161	40	subject	subject	ADJ
inlawrev-2164	161	41	to	to	ADP
inlawrev-2164	161	42	the	the	DET
inlawrev-2164	161	43	risk	risk	NOUN
inlawrev-2164	161	44	of	of	ADP
inlawrev-2164	161	45	judicial	judicial	ADJ
inlawrev-2164	161	46	imposition	imposition	NOUN
inlawrev-2164	161	47	of	of	ADP
inlawrev-2164	161	48	personal	personal	ADJ
inlawrev-2164	161	49	liability	liability	NOUN
inlawrev-2164	161	50	as	as	ADP
inlawrev-2164	161	51	"	"	PUNCT
inlawrev-2164	161	52	partners	partner	NOUN
inlawrev-2164	161	53	"	"	PUNCT
inlawrev-2164	161	54	based	base	VERB
inlawrev-2164	161	55	on	on	ADP
inlawrev-2164	161	56	profit	profit	NOUN
inlawrev-2164	161	57	sharing	sharing	NOUN
inlawrev-2164	161	58	.	.	PUNCT
inlawrev-2164	162	1	the	the	DET
inlawrev-2164	162	2	solution	solution	NOUN
inlawrev-2164	162	3	was	be	AUX
inlawrev-2164	162	4	found	find	VERB
inlawrev-2164	162	5	in	in	ADP
inlawrev-2164	162	6	the	the	DET
inlawrev-2164	162	7	early	early	ADJ
inlawrev-2164	162	8	limited	limited	ADJ
inlawrev-2164	162	9	partnerships	partnership	NOUN
inlawrev-2164	162	10	acts	act	NOUN
inlawrev-2164	162	11	,	,	PUNCT
inlawrev-2164	162	12	which	which	PRON
inlawrev-2164	162	13	provided	provide	VERB
inlawrev-2164	162	14	in	in	ADP
inlawrev-2164	162	15	short	short	ADJ
inlawrev-2164	162	16	,	,	PUNCT
inlawrev-2164	162	17	that	that	SCONJ
inlawrev-2164	162	18	if	if	SCONJ
inlawrev-2164	162	19	one	one	NUM
inlawrev-2164	162	20	were	be	AUX
inlawrev-2164	162	21	really	really	ADV
inlawrev-2164	162	22	an	an	DET
inlawrev-2164	162	23	outside	outside	ADJ
inlawrev-2164	162	24	creditor	creditor	NOUN
inlawrev-2164	162	25	,	,	PUNCT
inlawrev-2164	162	26	and	and	CCONJ
inlawrev-2164	162	27	if	if	SCONJ
inlawrev-2164	162	28	that	that	DET
inlawrev-2164	162	29	fact	fact	NOUN
inlawrev-2164	162	30	were	be	AUX
inlawrev-2164	162	31	made	make	VERB
inlawrev-2164	162	32	clear	clear	ADJ
inlawrev-2164	162	33	to	to	ADP
inlawrev-2164	162	34	the	the	DET
inlawrev-2164	162	35	world	world	NOUN
inlawrev-2164	162	36	at	at	ADP
inlawrev-2164	162	37	large	large	ADJ
inlawrev-2164	162	38	,	,	PUNCT
inlawrev-2164	162	39	he	he	PRON
inlawrev-2164	162	40	could	could	AUX
inlawrev-2164	162	41	share	share	VERB
inlawrev-2164	162	42	in	in	ADP
inlawrev-2164	162	43	profits	profit	NOUN
inlawrev-2164	162	44	free	free	ADJ
inlawrev-2164	162	45	from	from	ADP
inlawrev-2164	162	46	personal	personal	ADJ
inlawrev-2164	162	47	liability	liability	NOUN
inlawrev-2164	162	48	.	.	PUNCT
inlawrev-2164	163	1	thus	thus	ADV
inlawrev-2164	163	2	,	,	PUNCT
inlawrev-2164	163	3	a	a	DET
inlawrev-2164	163	4	passive	passive	ADJ
inlawrev-2164	163	5	investor	investor	NOUN
inlawrev-2164	163	6	who	who	PRON
inlawrev-2164	163	7	followed	follow	VERB
inlawrev-2164	163	8	the	the	DET
inlawrev-2164	163	9	statutory	statutory	ADJ
inlawrev-2164	163	10	procedure	procedure	NOUN
inlawrev-2164	163	11	for	for	ADP
inlawrev-2164	163	12	informing	inform	VERB
inlawrev-2164	163	13	the	the	DET
inlawrev-2164	163	14	world	world	NOUN
inlawrev-2164	163	15	of	of	ADP
inlawrev-2164	163	16	the	the	DET
inlawrev-2164	163	17	nature	nature	NOUN
inlawrev-2164	163	18	and	and	CCONJ
inlawrev-2164	163	19	extent	extent	NOUN
inlawrev-2164	163	20	of	of	ADP
inlawrev-2164	163	21	his	his	PRON
inlawrev-2164	163	22	limited	limited	ADJ
inlawrev-2164	163	23	interest	interest	NOUN
inlawrev-2164	163	24	would	would	AUX
inlawrev-2164	163	25	be	be	AUX
inlawrev-2164	163	26	free	free	ADJ
inlawrev-2164	163	27	from	from	ADP
inlawrev-2164	163	28	the	the	DET
inlawrev-2164	163	29	personal	personal	ADJ
inlawrev-2164	163	30	liability	liability	NOUN
inlawrev-2164	163	31	of	of	ADP
inlawrev-2164	163	32	a	a	DET
inlawrev-2164	163	33	partner	partner	NOUN
inlawrev-2164	163	34	.	.	PUNCT
inlawrev-2164	164	1	the	the	DET
inlawrev-2164	164	2	early	early	ADJ
inlawrev-2164	164	3	acts	act	NOUN
inlawrev-2164	164	4	were	be	AUX
inlawrev-2164	164	5	strictly	strictly	ADV
inlawrev-2164	164	6	construed	construe	VERB
inlawrev-2164	164	7	by	by	ADP
inlawrev-2164	164	8	the	the	DET
inlawrev-2164	164	9	courts	court	NOUN
inlawrev-2164	164	10	,	,	PUNCT
inlawrev-2164	164	11	which	which	PRON
inlawrev-2164	164	12	imposed	impose	VERB
inlawrev-2164	164	13	full	full	ADJ
inlawrev-2164	164	14	liability	liability	NOUN
inlawrev-2164	164	15	for	for	ADP
inlawrev-2164	164	16	minor	minor	ADJ
inlawrev-2164	164	17	failures	failure	NOUN
inlawrev-2164	164	18	in	in	ADP
inlawrev-2164	164	19	compliance	compliance	NOUN
inlawrev-2164	164	20	.	.	PUNCT
inlawrev-2164	165	1	the	the	DET
inlawrev-2164	165	2	uniform	uniform	PROPN
inlawrev-2164	165	3	limited	limited	PROPN
inlawrev-2164	165	4	partnership	partnership	PROPN
inlawrev-2164	165	5	act	act	PROPN
inlawrev-2164	165	6	now	now	ADV
inlawrev-2164	165	7	provides	provide	VERB
inlawrev-2164	165	8	that	that	SCONJ
inlawrev-2164	165	9	personal	personal	ADJ
inlawrev-2164	165	10	liability	liability	NOUN
inlawrev-2164	165	11	will	will	AUX
inlawrev-2164	165	12	not	not	PART
inlawrev-2164	165	13	be	be	AUX
inlawrev-2164	165	14	imposed	impose	VERB
inlawrev-2164	165	15	because	because	SCONJ
inlawrev-2164	165	16	of	of	ADP
inlawrev-2164	165	17	technical	technical	ADJ
inlawrev-2164	165	18	deviations	deviation	NOUN
inlawrev-2164	165	19	from	from	ADP
inlawrev-2164	165	20	statutory	statutory	ADJ
inlawrev-2164	165	21	requirements3	requirements3	NOUN
inlawrev-2164	165	22	'	'	PUNCT
inlawrev-2164	165	23	and	and	CCONJ
inlawrev-2164	165	24	continues	continue	VERB
inlawrev-2164	165	25	the	the	DET
inlawrev-2164	165	26	themes	theme	NOUN
inlawrev-2164	165	27	of	of	ADP
inlawrev-2164	165	28	passive	passive	ADJ
inlawrev-2164	165	29	investment	investment	NOUN
inlawrev-2164	165	30	and	and	CCONJ
inlawrev-2164	165	31	formal	formal	ADJ
inlawrev-2164	165	32	notice	notice	NOUN
inlawrev-2164	165	33	to	to	ADP
inlawrev-2164	165	34	the	the	DET
inlawrev-2164	165	35	world	world	NOUN
inlawrev-2164	165	36	.	.	PUNCT
inlawrev-2164	166	1	32	32	NUM
inlawrev-2164	166	2	a.	a.	NOUN
inlawrev-2164	166	3	formation	formation	NOUN
inlawrev-2164	166	4	and	and	CCONJ
inlawrev-2164	166	5	notice	notice	VERB
inlawrev-2164	166	6	to	to	ADP
inlawrev-2164	166	7	the	the	DET
inlawrev-2164	166	8	world	world	NOUN
inlawrev-2164	166	9	unlike	unlike	ADP
inlawrev-2164	166	10	a	a	DET
inlawrev-2164	166	11	general	general	ADJ
inlawrev-2164	166	12	partnership	partnership	NOUN
inlawrev-2164	166	13	,	,	PUNCT
inlawrev-2164	166	14	a	a	DET
inlawrev-2164	166	15	limited	limited	ADJ
inlawrev-2164	166	16	partnership	partnership	NOUN
inlawrev-2164	166	17	will	will	AUX
inlawrev-2164	166	18	not	not	PART
inlawrev-2164	166	19	spring	spring	VERB
inlawrev-2164	166	20	into	into	ADP
inlawrev-2164	166	21	existence	existence	NOUN
inlawrev-2164	166	22	as	as	ADP
inlawrev-2164	166	23	a	a	DET
inlawrev-2164	166	24	matter	matter	NOUN
inlawrev-2164	166	25	of	of	ADP
inlawrev-2164	166	26	law	law	NOUN
inlawrev-2164	166	27	.	.	PUNCT
inlawrev-2164	167	1	under	under	ADP
inlawrev-2164	167	2	the	the	DET
inlawrev-2164	167	3	act	act	NOUN
inlawrev-2164	167	4	a	a	DET
inlawrev-2164	167	5	limited	limited	ADJ
inlawrev-2164	167	6	partnership	partnership	NOUN
inlawrev-2164	167	7	"	"	PUNCT
inlawrev-2164	167	8	is	be	AUX
inlawrev-2164	167	9	formed	form	VERB
inlawrev-2164	167	10	if	if	SCONJ
inlawrev-2164	167	11	there	there	PRON
inlawrev-2164	167	12	has	have	AUX
inlawrev-2164	167	13	been	be	AUX
inlawrev-2164	167	14	substantial	substantial	ADJ
inlawrev-2164	167	15	compliance	compliance	NOUN
inlawrev-2164	167	16	in	in	ADP
inlawrev-2164	167	17	good	good	ADJ
inlawrev-2164	167	18	faith	faith	NOUN
inlawrev-2164	167	19	"	"	PUNCT
inlawrev-2164	167	20	with	with	ADP
inlawrev-2164	167	21	the	the	DET
inlawrev-2164	167	22	act	act	NOUN
inlawrev-2164	167	23	's	's	PART
inlawrev-2164	167	24	filing	filing	NOUN
inlawrev-2164	167	25	requirements.33	requirements.33	NOUN
inlawrev-2164	167	26	section	section	NOUN
inlawrev-2164	167	27	2	2	NUM
inlawrev-2164	167	28	requires	require	VERB
inlawrev-2164	167	29	that	that	SCONJ
inlawrev-2164	167	30	a	a	DET
inlawrev-2164	167	31	certificate	certificate	NOUN
inlawrev-2164	167	32	of	of	ADP
inlawrev-2164	167	33	limited	limited	ADJ
inlawrev-2164	167	34	partnership	partnership	NOUN
inlawrev-2164	167	35	be	be	AUX
inlawrev-2164	167	36	filed	file	VERB
inlawrev-2164	167	37	containing	contain	VERB
inlawrev-2164	167	38	persons	person	NOUN
inlawrev-2164	167	39	,	,	PUNCT
inlawrev-2164	167	40	who	who	PRON
inlawrev-2164	167	41	are	be	AUX
inlawrev-2164	167	42	general	general	ADJ
inlawrev-2164	167	43	partners	partner	NOUN
inlawrev-2164	167	44	,	,	PUNCT
inlawrev-2164	167	45	and	and	CCONJ
inlawrev-2164	167	46	jointly	jointly	ADV
inlawrev-2164	167	47	and	and	CCONJ
inlawrev-2164	167	48	severally	severally	ADV
inlawrev-2164	167	49	responsible	responsible	ADJ
inlawrev-2164	167	50	,	,	PUNCT
inlawrev-2164	167	51	and	and	CCONJ
inlawrev-2164	167	52	one	one	NUM
inlawrev-2164	167	53	or	or	CCONJ
inlawrev-2164	167	54	more	more	ADJ
inlawrev-2164	167	55	other	other	ADJ
inlawrev-2164	167	56	persons	person	NOUN
inlawrev-2164	167	57	,	,	PUNCT
inlawrev-2164	167	58	who	who	PRON
inlawrev-2164	167	59	merely	merely	ADV
inlawrev-2164	167	60	furnish	furnish	VERB
inlawrev-2164	167	61	a	a	DET
inlawrev-2164	167	62	particular	particular	ADJ
inlawrev-2164	167	63	fund	fund	NOUN
inlawrev-2164	167	64	or	or	CCONJ
inlawrev-2164	167	65	capital	capital	NOUN
inlawrev-2164	167	66	stock	stock	NOUN
inlawrev-2164	167	67	,	,	PUNCT
inlawrev-2164	167	68	and	and	CCONJ
inlawrev-2164	167	69	thence	thence	NOUN
inlawrev-2164	167	70	are	be	AUX
inlawrev-2164	167	71	called	call	VERB
inlawrev-2164	167	72	commandataire	commandataire	NOUN
inlawrev-2164	167	73	,	,	PUNCT
inlawrev-2164	167	74	or	or	CCONJ
inlawrev-2164	167	75	commendataires	commendataire	NOUN
inlawrev-2164	167	76	,	,	PUNCT
inlawrev-2164	167	77	or	or	CCONJ
inlawrev-2164	167	78	partners	partner	NOUN
inlawrev-2164	167	79	in	in	ADP
inlawrev-2164	167	80	commandite	commandite	NOUN
inlawrev-2164	167	81	;	;	PUNCT
inlawrev-2164	167	82	the	the	DET
inlawrev-2164	167	83	business	business	NOUN
inlawrev-2164	167	84	being	be	AUX
inlawrev-2164	167	85	carried	carry	VERB
inlawrev-2164	167	86	on	on	ADP
inlawrev-2164	167	87	under	under	ADP
inlawrev-2164	167	88	the	the	DET
inlawrev-2164	167	89	social	social	ADJ
inlawrev-2164	167	90	name	name	NOUN
inlawrev-2164	167	91	,	,	PUNCT
inlawrev-2164	167	92	or	or	CCONJ
inlawrev-2164	167	93	firm	firm	NOUN
inlawrev-2164	167	94	of	of	ADP
inlawrev-2164	167	95	the	the	DET
inlawrev-2164	167	96	general	general	ADJ
inlawrev-2164	167	97	partners	partner	NOUN
inlawrev-2164	167	98	only	only	ADV
inlawrev-2164	167	99	,	,	PUNCT
inlawrev-2164	167	100	composed	compose	VERB
inlawrev-2164	167	101	of	of	ADP
inlawrev-2164	167	102	the	the	DET
inlawrev-2164	167	103	names	name	NOUN
inlawrev-2164	167	104	of	of	ADP
inlawrev-2164	167	105	the	the	DET
inlawrev-2164	167	106	general	general	ADJ
inlawrev-2164	167	107	or	or	CCONJ
inlawrev-2164	167	108	complementary	complementary	ADJ
inlawrev-2164	167	109	partners	partner	NOUN
inlawrev-2164	167	110	,	,	PUNCT
inlawrev-2164	167	111	the	the	DET
inlawrev-2164	167	112	partner	partner	NOUN
inlawrev-2164	167	113	in	in	ADP
inlawrev-2164	167	114	commandite	commandite	NOUN
inlawrev-2164	167	115	being	be	AUX
inlawrev-2164	167	116	liable	liable	ADJ
inlawrev-2164	167	117	to	to	ADP
inlawrev-2164	167	118	losses	loss	NOUN
inlawrev-2164	167	119	only	only	ADV
inlawrev-2164	167	120	to	to	ADP
inlawrev-2164	167	121	the	the	DET
inlawrev-2164	167	122	extent	extent	NOUN
inlawrev-2164	167	123	of	of	ADP
inlawrev-2164	167	124	the	the	DET
inlawrev-2164	167	125	funds	fund	NOUN
inlawrev-2164	167	126	or	or	CCONJ
inlawrev-2164	167	127	capital	capital	NOUN
inlawrev-2164	167	128	furnished	furnish	VERB
inlawrev-2164	167	129	by	by	ADP
inlawrev-2164	167	130	them	they	PRON
inlawrev-2164	167	131	.	.	PUNCT
inlawrev-2164	168	1	*	*	PUNCT
inlawrev-2164	169	1	*	*	PUNCT
inlawrev-2164	169	2	*	*	PUNCT
inlawrev-2164	169	3	similar	similar	ADJ
inlawrev-2164	169	4	distinctions	distinction	NOUN
inlawrev-2164	169	5	are	be	AUX
inlawrev-2164	169	6	adopted	adopt	VERB
inlawrev-2164	169	7	in	in	ADP
inlawrev-2164	169	8	many	many	ADJ
inlawrev-2164	169	9	other	other	ADJ
inlawrev-2164	169	10	foreign	foreign	ADJ
inlawrev-2164	169	11	countries	country	NOUN
inlawrev-2164	169	12	,	,	PUNCT
inlawrev-2164	169	13	and	and	CCONJ
inlawrev-2164	169	14	in	in	ADP
inlawrev-2164	169	15	the	the	DET
inlawrev-2164	169	16	laws	law	NOUN
inlawrev-2164	169	17	of	of	ADP
inlawrev-2164	169	18	louisiana	louisiana	PROPN
inlawrev-2164	169	19	.	.	PUNCT
inlawrev-2164	170	1	special	special	ADJ
inlawrev-2164	170	2	partnerships	partnership	NOUN
inlawrev-2164	170	3	in	in	ADP
inlawrev-2164	170	4	commandite	commandite	NOUN
inlawrev-2164	170	5	have	have	AUX
inlawrev-2164	170	6	also	also	ADV
inlawrev-2164	170	7	been	be	AUX
inlawrev-2164	170	8	recently	recently	ADV
inlawrev-2164	170	9	introduced	introduce	VERB
inlawrev-2164	170	10	into	into	ADP
inlawrev-2164	170	11	the	the	DET
inlawrev-2164	170	12	jurisprudence	jurisprudence	NOUN
inlawrev-2164	170	13	of	of	ADP
inlawrev-2164	170	14	several	several	ADJ
inlawrev-2164	170	15	states	state	NOUN
inlawrev-2164	170	16	in	in	ADP
inlawrev-2164	170	17	the	the	DET
inlawrev-2164	170	18	union	union	NOUN
inlawrev-2164	170	19	.	.	PUNCT
inlawrev-2164	171	1	but	but	CCONJ
inlawrev-2164	171	2	the	the	DET
inlawrev-2164	171	3	regulations	regulation	NOUN
inlawrev-2164	171	4	applicable	applicable	ADJ
inlawrev-2164	171	5	to	to	ADP
inlawrev-2164	171	6	such	such	ADJ
inlawrev-2164	171	7	partnerships	partnership	NOUN
inlawrev-2164	171	8	vary	vary	VERB
inlawrev-2164	171	9	in	in	ADP
inlawrev-2164	171	10	different	different	ADJ
inlawrev-2164	171	11	countries	country	NOUN
inlawrev-2164	171	12	and	and	CCONJ
inlawrev-2164	171	13	states	state	NOUN
inlawrev-2164	171	14	,	,	PUNCT
inlawrev-2164	171	15	and	and	CCONJ
inlawrev-2164	171	16	are	be	AUX
inlawrev-2164	171	17	strictly	strictly	ADV
inlawrev-2164	171	18	local	local	ADJ
inlawrev-2164	171	19	,	,	PUNCT
inlawrev-2164	171	20	and	and	CCONJ
inlawrev-2164	171	21	therefore	therefore	ADV
inlawrev-2164	171	22	seem	seem	VERB
inlawrev-2164	171	23	unnecessary	unnecessary	ADJ
inlawrev-2164	171	24	to	to	PART
inlawrev-2164	171	25	be	be	AUX
inlawrev-2164	171	26	brought	bring	VERB
inlawrev-2164	171	27	further	far	ADV
inlawrev-2164	171	28	under	under	ADP
inlawrev-2164	171	29	examination	examination	NOUN
inlawrev-2164	171	30	in	in	ADP
inlawrev-2164	171	31	the	the	DET
inlawrev-2164	171	32	present	present	ADJ
inlawrev-2164	171	33	commentaries	commentary	NOUN
inlawrev-2164	171	34	.	.	PUNCT
inlawrev-2164	172	1	j.	j.	PROPN
inlawrev-2164	172	2	story	story	PROPN
inlawrev-2164	172	3	,	,	PUNCT
inlawrev-2164	172	4	commentaries	commentary	NOUN
inlawrev-2164	172	5	on	on	ADP
inlawrev-2164	172	6	the	the	DET
inlawrev-2164	172	7	law	law	NOUN
inlawrev-2164	172	8	op	op	NOUN
inlawrev-2164	172	9	partnership	partnership	NOUN
inlawrev-2164	172	10	127	127	NUM
inlawrev-2164	172	11	-	-	SYM
inlawrev-2164	172	12	28	28	NUM
inlawrev-2164	172	13	(	(	PUNCT
inlawrev-2164	172	14	6th	6th	ADJ
inlawrev-2164	172	15	ed	ed	NOUN
inlawrev-2164	172	16	.	.	PROPN
inlawrev-2164	172	17	1868	1868	NUM
inlawrev-2164	172	18	)	)	PUNCT
inlawrev-2164	173	1	(	(	PUNCT
inlawrev-2164	173	2	citations	citation	NOUN
inlawrev-2164	173	3	omitted	omit	VERB
inlawrev-2164	173	4	)	)	PUNCT
inlawrev-2164	173	5	.	.	PUNCT
inlawrev-2164	174	1	30see	30see	PROPN
inlawrev-2164	174	2	generally	generally	ADV
inlawrev-2164	174	3	a.	a.	PROPN
inlawrev-2164	174	4	bromberg	bromberg	PROPN
inlawrev-2164	174	5	,	,	PUNCT
inlawrev-2164	174	6	partnership	partnership	NOUN
inlawrev-2164	174	7	§	§	PROPN
inlawrev-2164	174	8	26	26	NUM
inlawrev-2164	174	9	,	,	PUNCT
inlawrev-2164	174	10	at	at	ADP
inlawrev-2164	174	11	143	143	NUM
inlawrev-2164	174	12	-	-	SYM
inlawrev-2164	174	13	44	44	NUM
inlawrev-2164	174	14	(	(	PUNCT
inlawrev-2164	174	15	1968	1968	NUM
inlawrev-2164	174	16	)	)	PUNCT
inlawrev-2164	174	17	.	.	PUNCT
inlawrev-2164	175	1	3	3	NUM
inlawrev-2164	175	2	'	'	NUM
inlawrev-2164	175	3	uniform	uniform	ADJ
inlawrev-2164	175	4	limited	limited	PROPN
inlawrev-2164	175	5	partnership	partnership	PROPN
inlawrev-2164	175	6	act	act	PROPN
inlawrev-2164	175	7	§	§	PROPN
inlawrev-2164	175	8	11	11	NUM
inlawrev-2164	175	9	[	[	X
inlawrev-2164	175	10	hereinafter	hereinafter	NOUN
inlawrev-2164	175	11	cited	cite	VERB
inlawrev-2164	175	12	as	as	ADP
inlawrev-2164	175	13	ulpa	ulpa	ADJ
inlawrev-2164	175	14	]	]	PUNCT
inlawrev-2164	175	15	.	.	PUNCT
inlawrev-2164	176	1	32ulpa	32ulpa	PROPN
inlawrev-2164	177	1	§	§	VERB
inlawrev-2164	177	2	§	§	PROPN
inlawrev-2164	177	3	10	10	NUM
inlawrev-2164	177	4	,	,	PUNCT
inlawrev-2164	177	5	6	6	NUM
inlawrev-2164	177	6	.	.	PUNCT
inlawrev-2164	177	7	33ulpa	33ulpa	NUM
inlawrev-2164	177	8	§	§	NOUN
inlawrev-2164	177	9	2(2	2(2	NUM
inlawrev-2164	177	10	)	)	PUNCT
inlawrev-2164	177	11	.	.	PUNCT
inlawrev-2164	178	1	1975	1975	NUM
inlawrev-2164	178	2	]	]	PUNCT
inlawrev-2164	178	3	realty	realty	NOUN
inlawrev-2164	178	4	shelter	shelter	VERB
inlawrev-2164	178	5	partnerships	partnership	NOUN
inlawrev-2164	178	6	certain	certain	ADJ
inlawrev-2164	178	7	specified	specified	ADJ
inlawrev-2164	178	8	information	information	NOUN
inlawrev-2164	178	9	.	.	PUNCT
inlawrev-2164	179	1	34	34	NUM
inlawrev-2164	179	2	in	in	ADP
inlawrev-2164	179	3	essence	essence	NOUN
inlawrev-2164	179	4	,	,	PUNCT
inlawrev-2164	179	5	the	the	DET
inlawrev-2164	179	6	certificate	certificate	NOUN
inlawrev-2164	179	7	must	must	AUX
inlawrev-2164	179	8	identify	identify	VERB
inlawrev-2164	179	9	the	the	DET
inlawrev-2164	179	10	general	general	ADJ
inlawrev-2164	179	11	and	and	CCONJ
inlawrev-2164	179	12	limited	limited	ADJ
inlawrev-2164	179	13	partners	partner	NOUN
inlawrev-2164	179	14	and	and	CCONJ
inlawrev-2164	179	15	detail	detail	VERB
inlawrev-2164	179	16	the	the	DET
inlawrev-2164	179	17	nature	nature	NOUN
inlawrev-2164	179	18	and	and	CCONJ
inlawrev-2164	179	19	extent	extent	NOUN
inlawrev-2164	179	20	of	of	ADP
inlawrev-2164	179	21	the	the	DET
inlawrev-2164	179	22	interests	interest	NOUN
inlawrev-2164	179	23	of	of	ADP
inlawrev-2164	179	24	the	the	DET
inlawrev-2164	179	25	limited	limited	ADJ
inlawrev-2164	179	26	partners	partner	NOUN
inlawrev-2164	179	27	and	and	CCONJ
inlawrev-2164	179	28	the	the	DET
inlawrev-2164	179	29	extent	extent	NOUN
inlawrev-2164	179	30	to	to	PART
inlawrev-2164	179	31	which	which	PRON
inlawrev-2164	179	32	new	new	ADJ
inlawrev-2164	179	33	limited	limited	ADJ
inlawrev-2164	179	34	partners	partner	NOUN
inlawrev-2164	179	35	may	may	AUX
inlawrev-2164	179	36	be	be	AUX
inlawrev-2164	179	37	admitted	admit	VERB
inlawrev-2164	179	38	.	.	PUNCT
inlawrev-2164	180	1	thus	thus	ADV
inlawrev-2164	180	2	,	,	PUNCT
inlawrev-2164	180	3	for	for	ADP
inlawrev-2164	180	4	example	example	NOUN
inlawrev-2164	180	5	,	,	PUNCT
inlawrev-2164	180	6	the	the	DET
inlawrev-2164	180	7	certificate	certificate	NOUN
inlawrev-2164	180	8	must	must	AUX
inlawrev-2164	180	9	state	state	VERB
inlawrev-2164	180	10	how	how	SCONJ
inlawrev-2164	180	11	much	much	ADJ
inlawrev-2164	180	12	,	,	PUNCT
inlawrev-2164	180	13	when	when	SCONJ
inlawrev-2164	180	14	,	,	PUNCT
inlawrev-2164	180	15	and	and	CCONJ
inlawrev-2164	180	16	under	under	ADP
inlawrev-2164	180	17	what	what	DET
inlawrev-2164	180	18	circumstances	circumstance	NOUN
inlawrev-2164	180	19	the	the	DET
inlawrev-2164	180	20	limited	limited	ADJ
inlawrev-2164	180	21	partners	partner	NOUN
inlawrev-2164	180	22	must	must	AUX
inlawrev-2164	180	23	contribute	contribute	VERB
inlawrev-2164	180	24	,	,	PUNCT
inlawrev-2164	180	25	the	the	DET
inlawrev-2164	180	26	share	share	NOUN
inlawrev-2164	180	27	of	of	ADP
inlawrev-2164	180	28	profits	profit	NOUN
inlawrev-2164	180	29	or	or	CCONJ
inlawrev-2164	180	30	other	other	ADJ
inlawrev-2164	180	31	compensation	compensation	NOUN
inlawrev-2164	180	32	by	by	ADP
inlawrev-2164	180	33	way	way	NOUN
inlawrev-2164	180	34	of	of	ADP
inlawrev-2164	180	35	income	income	NOUN
inlawrev-2164	180	36	that	that	PRON
inlawrev-2164	180	37	each	each	DET
inlawrev-2164	180	38	limited	limited	ADJ
inlawrev-2164	180	39	partner	partner	NOUN
inlawrev-2164	180	40	will	will	AUX
inlawrev-2164	180	41	receive	receive	VERB
inlawrev-2164	180	42	by	by	ADP
inlawrev-2164	180	43	way	way	NOUN
inlawrev-2164	180	44	of	of	ADP
inlawrev-2164	180	45	his	his	PRON
inlawrev-2164	180	46	contribution	contribution	NOUN
inlawrev-2164	180	47	,	,	PUNCT
inlawrev-2164	180	48	and	and	CCONJ
inlawrev-2164	180	49	any	any	DET
inlawrev-2164	180	50	limited	limited	ADJ
inlawrev-2164	180	51	partner	partner	NOUN
inlawrev-2164	180	52	's	's	PART
inlawrev-2164	180	53	right	right	NOUN
inlawrev-2164	180	54	to	to	PART
inlawrev-2164	180	55	demand	demand	VERB
inlawrev-2164	180	56	property	property	NOUN
inlawrev-2164	180	57	other	other	ADJ
inlawrev-2164	180	58	than	than	ADP
inlawrev-2164	180	59	cash	cash	NOUN
inlawrev-2164	180	60	in	in	ADP
inlawrev-2164	180	61	return	return	NOUN
inlawrev-2164	180	62	for	for	ADP
inlawrev-2164	180	63	his	his	PRON
inlawrev-2164	180	64	contribution	contribution	NOUN
inlawrev-2164	180	65	.	.	PUNCT
inlawrev-2164	181	1	a	a	DET
inlawrev-2164	181	2	major	major	ADJ
inlawrev-2164	181	3	inconvenience	inconvenience	NOUN
inlawrev-2164	181	4	of	of	ADP
inlawrev-2164	181	5	the	the	DET
inlawrev-2164	181	6	limited	limited	ADJ
inlawrev-2164	181	7	partnership	partnership	NOUN
inlawrev-2164	181	8	form	form	NOUN
inlawrev-2164	181	9	is	be	AUX
inlawrev-2164	181	10	that	that	SCONJ
inlawrev-2164	181	11	the	the	DET
inlawrev-2164	181	12	certificate	certificate	NOUN
inlawrev-2164	181	13	must	must	AUX
inlawrev-2164	181	14	be	be	AUX
inlawrev-2164	181	15	amended	amend	VERB
inlawrev-2164	181	16	to	to	PART
inlawrev-2164	181	17	reflect	reflect	VERB
inlawrev-2164	181	18	changes	change	NOUN
inlawrev-2164	181	19	in	in	ADP
inlawrev-2164	181	20	the	the	DET
inlawrev-2164	181	21	required	required	ADJ
inlawrev-2164	181	22	information	information	NOUN
inlawrev-2164	181	23	.	.	PUNCT
inlawrev-2164	182	1	the	the	DET
inlawrev-2164	182	2	partnership	partnership	NOUN
inlawrev-2164	182	3	agreement	agreement	NOUN
inlawrev-2164	182	4	should	should	AUX
inlawrev-2164	182	5	be	be	AUX
inlawrev-2164	182	6	drafted	draft	VERB
inlawrev-2164	182	7	to	to	PART
inlawrev-2164	182	8	remind	remind	VERB
inlawrev-2164	182	9	the	the	DET
inlawrev-2164	182	10	client	client	NOUN
inlawrev-2164	182	11	that	that	SCONJ
inlawrev-2164	182	12	improper	improper	ADJ
inlawrev-2164	182	13	or	or	CCONJ
inlawrev-2164	182	14	misleading	misleading	ADJ
inlawrev-2164	182	15	notice	notice	NOUN
inlawrev-2164	182	16	to	to	ADP
inlawrev-2164	182	17	the	the	DET
inlawrev-2164	182	18	world	world	NOUN
inlawrev-2164	182	19	,	,	PUNCT
inlawrev-2164	182	20	either	either	CCONJ
inlawrev-2164	182	21	as	as	ADP
inlawrev-2164	182	22	a	a	DET
inlawrev-2164	182	23	result	result	NOUN
inlawrev-2164	182	24	of	of	ADP
inlawrev-2164	182	25	omissions	omission	NOUN
inlawrev-2164	182	26	or	or	CCONJ
inlawrev-2164	182	27	false	false	ADJ
inlawrev-2164	182	28	statements	statement	NOUN
inlawrev-2164	182	29	in	in	ADP
inlawrev-2164	182	30	the	the	DET
inlawrev-2164	182	31	certificate	certificate	NOUN
inlawrev-2164	182	32	,	,	PUNCT
inlawrev-2164	182	33	35	35	NUM
inlawrev-2164	182	34	or	or	CCONJ
inlawrev-2164	182	35	by	by	ADP
inlawrev-2164	182	36	improper	improper	ADJ
inlawrev-2164	182	37	use	use	NOUN
inlawrev-2164	182	38	of	of	ADP
inlawrev-2164	182	39	the	the	DET
inlawrev-2164	182	40	surname	surname	NOUN
inlawrev-2164	182	41	of	of	ADP
inlawrev-2164	182	42	a	a	DET
inlawrev-2164	182	43	limited	limited	ADJ
inlawrev-2164	182	44	partner	partner	NOUN
inlawrev-2164	182	45	in	in	ADP
inlawrev-2164	182	46	the	the	DET
inlawrev-2164	182	47	partnership	partnership	NOUN
inlawrev-2164	182	48	name,36	name,36	NOUN
inlawrev-2164	182	49	can	can	AUX
inlawrev-2164	182	50	result	result	VERB
inlawrev-2164	182	51	in	in	ADP
inlawrev-2164	182	52	the	the	DET
inlawrev-2164	182	53	loss	loss	NOUN
inlawrev-2164	182	54	of	of	ADP
inlawrev-2164	182	55	limited	limited	ADJ
inlawrev-2164	182	56	liability	liability	NOUN
inlawrev-2164	182	57	.	.	PUNCT
inlawrev-2164	183	1	b.	b.	PROPN
inlawrev-2164	184	1	the	the	DET
inlawrev-2164	184	2	limited	limited	ADJ
inlawrev-2164	184	3	partner	partner	NOUN
inlawrev-2164	184	4	as	as	ADP
inlawrev-2164	184	5	passive	passive	ADJ
inlawrev-2164	184	6	investor	investor	NOUN
inlawrev-2164	184	7	a	a	DET
inlawrev-2164	184	8	limited	limited	ADJ
inlawrev-2164	184	9	partner	partner	NOUN
inlawrev-2164	184	10	may	may	AUX
inlawrev-2164	184	11	contribute	contribute	VERB
inlawrev-2164	184	12	cash	cash	NOUN
inlawrev-2164	184	13	or	or	CCONJ
inlawrev-2164	184	14	other	other	ADJ
inlawrev-2164	184	15	property	property	NOUN
inlawrev-2164	184	16	,	,	PUNCT
inlawrev-2164	184	17	but	but	CCONJ
inlawrev-2164	184	18	not	not	PART
inlawrev-2164	184	19	services	service	NOUN
inlawrev-2164	184	20	,	,	PUNCT
inlawrev-2164	184	21	for	for	ADP
inlawrev-2164	184	22	his	his	PRON
inlawrev-2164	184	23	interest	interest	NOUN
inlawrev-2164	184	24	in	in	ADP
inlawrev-2164	184	25	the	the	DET
inlawrev-2164	184	26	partnership	partnership	NOUN
inlawrev-2164	184	27	.	.	PUNCT
inlawrev-2164	184	28	37	37	NUM
inlawrev-2164	184	29	although	although	SCONJ
inlawrev-2164	184	30	limited	limited	ADJ
inlawrev-2164	184	31	partners	partner	NOUN
inlawrev-2164	184	32	"	"	PUNCT
inlawrev-2164	184	33	as	as	SCONJ
inlawrev-2164	184	34	such	such	ADJ
inlawrev-2164	184	35	shall	shall	AUX
inlawrev-2164	184	36	not	not	PART
inlawrev-2164	184	37	be	be	AUX
inlawrev-2164	184	38	bound	bind	VERB
inlawrev-2164	184	39	by	by	ADP
inlawrev-2164	184	40	obligations	obligation	NOUN
inlawrev-2164	184	41	of	of	ADP
inlawrev-2164	184	42	the	the	DET
inlawrev-2164	184	43	partnership	partnership	NOUN
inlawrev-2164	184	44	,	,	PUNCT
inlawrev-2164	184	45	"	"	PUNCT
inlawrev-2164	184	46	33	33	NUM
inlawrev-2164	184	47	a	a	DET
inlawrev-2164	184	48	limited	limited	ADJ
inlawrev-2164	184	49	partner	partner	NOUN
inlawrev-2164	184	50	may	may	AUX
inlawrev-2164	184	51	lose	lose	VERB
inlawrev-2164	184	52	his	his	PRON
inlawrev-2164	184	53	limited	limited	ADJ
inlawrev-2164	184	54	liability	liability	NOUN
inlawrev-2164	184	55	if	if	SCONJ
inlawrev-2164	184	56	he	he	PRON
inlawrev-2164	184	57	takes	take	VERB
inlawrev-2164	184	58	part	part	NOUN
inlawrev-2164	184	59	in	in	ADP
inlawrev-2164	184	60	the	the	DET
inlawrev-2164	184	61	"	"	PUNCT
inlawrev-2164	184	62	control	control	NOUN
inlawrev-2164	184	63	"	"	PUNCT
inlawrev-2164	184	64	of	of	ADP
inlawrev-2164	184	65	the	the	DET
inlawrev-2164	184	66	business	business	NOUN
inlawrev-2164	184	67	.	.	PUNCT
inlawrev-2164	185	1	39	39	NUM
inlawrev-2164	185	2	a	a	DET
inlawrev-2164	185	3	disadvantage	disadvantage	NOUN
inlawrev-2164	185	4	of	of	ADP
inlawrev-2164	185	5	the	the	DET
inlawrev-2164	185	6	limited	limited	ADJ
inlawrev-2164	185	7	partnership	partnership	NOUN
inlawrev-2164	185	8	form	form	NOUN
inlawrev-2164	185	9	is	be	AUX
inlawrev-2164	185	10	uncertainty	uncertainty	NOUN
inlawrev-2164	185	11	about	about	ADP
inlawrev-2164	185	12	what	what	PRON
inlawrev-2164	185	13	constitutes	constitute	VERB
inlawrev-2164	185	14	"	"	PUNCT
inlawrev-2164	185	15	control	control	NOUN
inlawrev-2164	185	16	"	"	PUNCT
inlawrev-2164	185	17	within	within	ADP
inlawrev-2164	185	18	the	the	DET
inlawrev-2164	185	19	meaning	meaning	NOUN
inlawrev-2164	185	20	of	of	ADP
inlawrev-2164	185	21	the	the	DET
inlawrev-2164	185	22	act	act	NOUN
inlawrev-2164	185	23	.	.	PUNCT
inlawrev-2164	186	1	the	the	DET
inlawrev-2164	186	2	statute	statute	NOUN
inlawrev-2164	186	3	does	do	AUX
inlawrev-2164	186	4	not	not	PART
inlawrev-2164	186	5	say	say	VERB
inlawrev-2164	186	6	that	that	SCONJ
inlawrev-2164	186	7	a	a	DET
inlawrev-2164	186	8	limited	limited	ADJ
inlawrev-2164	186	9	partner	partner	NOUN
inlawrev-2164	186	10	who	who	PRON
inlawrev-2164	186	11	exercises	exercise	VERB
inlawrev-2164	186	12	control	control	NOUN
inlawrev-2164	186	13	will	will	AUX
inlawrev-2164	186	14	automatically	automatically	ADV
inlawrev-2164	186	15	lose	lose	VERB
inlawrev-2164	186	16	his	his	PRON
inlawrev-2164	186	17	limited	limited	ADJ
inlawrev-2164	186	18	liability	liability	NOUN
inlawrev-2164	186	19	.	.	PUNCT
inlawrev-2164	187	1	it	it	PRON
inlawrev-2164	187	2	simply	simply	ADV
inlawrev-2164	187	3	provides	provide	VERB
inlawrev-2164	187	4	that	that	SCONJ
inlawrev-2164	187	5	he	he	PRON
inlawrev-2164	187	6	may	may	AUX
inlawrev-2164	187	7	lose	lose	VERB
inlawrev-2164	187	8	it	it	PRON
inlawrev-2164	187	9	.	.	PUNCT
inlawrev-2164	188	1	in	in	ADP
inlawrev-2164	188	2	short	short	ADJ
inlawrev-2164	188	3	,	,	PUNCT
inlawrev-2164	188	4	the	the	DET
inlawrev-2164	188	5	wording	wording	NOUN
inlawrev-2164	188	6	of	of	ADP
inlawrev-2164	188	7	the	the	DET
inlawrev-2164	188	8	act	act	NOUN
inlawrev-2164	188	9	does	do	AUX
inlawrev-2164	188	10	not	not	PART
inlawrev-2164	188	11	require	require	VERB
inlawrev-2164	188	12	strict	strict	ADJ
inlawrev-2164	188	13	application	application	NOUN
inlawrev-2164	188	14	of	of	ADP
inlawrev-2164	188	15	the	the	DET
inlawrev-2164	188	16	"	"	PUNCT
inlawrev-2164	188	17	control	control	NOUN
inlawrev-2164	188	18	"	"	PUNCT
inlawrev-2164	188	19	provision	provision	NOUN
inlawrev-2164	188	20	,	,	PUNCT
inlawrev-2164	188	21	and	and	CCONJ
inlawrev-2164	188	22	courts	court	NOUN
inlawrev-2164	188	23	may	may	AUX
inlawrev-2164	188	24	take	take	VERB
inlawrev-2164	188	25	into	into	ADP
inlawrev-2164	188	26	account	account	NOUN
inlawrev-2164	188	27	considerations	consideration	NOUN
inlawrev-2164	188	28	of	of	ADP
inlawrev-2164	188	29	third	third	ADJ
inlawrev-2164	188	30	party	party	NOUN
inlawrev-2164	188	31	reliance	reliance	NOUN
inlawrev-2164	188	32	in	in	ADP
inlawrev-2164	188	33	determining	determine	VERB
inlawrev-2164	188	34	whether	whether	SCONJ
inlawrev-2164	188	35	to	to	PART
inlawrev-2164	188	36	deny	deny	VERB
inlawrev-2164	188	37	limited	limited	ADJ
inlawrev-2164	188	38	liability	liability	NOUN
inlawrev-2164	188	39	to	to	ADP
inlawrev-2164	188	40	a	a	DET
inlawrev-2164	188	41	limited	limited	ADJ
inlawrev-2164	188	42	partner	partner	NOUN
inlawrev-2164	188	43	who	who	PRON
inlawrev-2164	188	44	has	have	AUX
inlawrev-2164	188	45	arguably	arguably	ADV
inlawrev-2164	188	46	exercised	exercise	VERB
inlawrev-2164	188	47	control	control	NOUN
inlawrev-2164	188	48	.	.	PUNCT
inlawrev-2164	189	1	40	40	NUM
inlawrev-2164	189	2	34under	34under	NUM
inlawrev-2164	189	3	the	the	DET
inlawrev-2164	189	4	ulpa	ulpa	NOUN
inlawrev-2164	189	5	as	as	SCONJ
inlawrev-2164	189	6	enacted	enact	VERB
inlawrev-2164	189	7	in	in	ADP
inlawrev-2164	189	8	some	some	DET
inlawrev-2164	189	9	jurisdictions	jurisdiction	NOUN
inlawrev-2164	189	10	,	,	PUNCT
inlawrev-2164	189	11	a	a	DET
inlawrev-2164	189	12	certificate	certificate	NOUN
inlawrev-2164	189	13	must	must	AUX
inlawrev-2164	189	14	be	be	AUX
inlawrev-2164	189	15	filed	file	VERB
inlawrev-2164	189	16	in	in	ADP
inlawrev-2164	189	17	more	more	ADJ
inlawrev-2164	189	18	than	than	ADP
inlawrev-2164	189	19	one	one	NUM
inlawrev-2164	189	20	place	place	NOUN
inlawrev-2164	189	21	.	.	PUNCT
inlawrev-2164	190	1	see	see	VERB
inlawrev-2164	190	2	,	,	PUNCT
inlawrev-2164	190	3	e.g.	e.g.	ADV
inlawrev-2164	190	4	,	,	PUNCT
inlawrev-2164	190	5	conn	conn	PROPN
inlawrev-2164	190	6	.	.	PUNCT
inlawrev-2164	191	1	gen	gen	PROPN
inlawrev-2164	191	2	.	.	PROPN
inlawrev-2164	191	3	stat	stat	PROPN
inlawrev-2164	191	4	.	.	PUNCT
inlawrev-2164	192	1	ann	ann	PROPN
inlawrev-2164	192	2	.	.	PUNCT
inlawrev-2164	193	1	§	§	PROPN
inlawrev-2164	193	2	34	34	NUM
inlawrev-2164	193	3	-	-	SYM
inlawrev-2164	193	4	10(1	10(1	NUM
inlawrev-2164	193	5	)	)	PUNCT
inlawrev-2164	193	6	(	(	PUNCT
inlawrev-2164	193	7	b	b	X
inlawrev-2164	193	8	)	)	PUNCT
inlawrev-2164	193	9	(	(	PUNCT
inlawrev-2164	193	10	supp	supp	PROPN
inlawrev-2164	193	11	.	.	PUNCT
inlawrev-2164	194	1	1975	1975	NUM
inlawrev-2164	194	2	)	)	PUNCT
inlawrev-2164	194	3	;	;	PUNCT
inlawrev-2164	194	4	nev	nev	PROPN
inlawrev-2164	194	5	.	.	PROPN
inlawrev-2164	194	6	rev	rev	PROPN
inlawrev-2164	194	7	.	.	PROPN
inlawrev-2164	194	8	stat	stat	PROPN
inlawrev-2164	194	9	.	.	PUNCT
inlawrev-2164	195	1	§	§	PROPN
inlawrev-2164	195	2	88.030(1	88.030(1	PROPN
inlawrev-2164	195	3	)	)	PUNCT
inlawrev-2164	196	1	(	(	PUNCT
inlawrev-2164	196	2	b	b	X
inlawrev-2164	196	3	)	)	PUNCT
inlawrev-2164	196	4	(	(	PUNCT
inlawrev-2164	196	5	1973	1973	NUM
inlawrev-2164	196	6	)	)	PUNCT
inlawrev-2164	196	7	.	.	PUNCT
inlawrev-2164	197	1	35ulpa	35ulpa	NUM
inlawrev-2164	197	2	§	§	PROPN
inlawrev-2164	197	3	6	6	NUM
inlawrev-2164	197	4	.	.	PUNCT
inlawrev-2164	197	5	36ulpa	36ulpa	PROPN
inlawrev-2164	198	1	§	§	PROPN
inlawrev-2164	198	2	5	5	NUM
inlawrev-2164	198	3	.	.	PUNCT
inlawrev-2164	198	4	37ulpa	37ulpa	PROPN
inlawrev-2164	199	1	§	§	PROPN
inlawrev-2164	199	2	4	4	NUM
inlawrev-2164	199	3	.	.	PUNCT
inlawrev-2164	199	4	38ulpa	38ulpa	PROPN
inlawrev-2164	200	1	§	§	PROPN
inlawrev-2164	200	2	1	1	NUM
inlawrev-2164	200	3	(	(	PUNCT
inlawrev-2164	200	4	emphasis	emphasis	NOUN
inlawrev-2164	200	5	added	add	VERB
inlawrev-2164	200	6	)	)	PUNCT
inlawrev-2164	200	7	.	.	PUNCT
inlawrev-2164	201	1	39"a	39"a	NUM
inlawrev-2164	201	2	limited	limited	ADJ
inlawrev-2164	201	3	partner	partner	NOUN
inlawrev-2164	201	4	shall	shall	AUX
inlawrev-2164	201	5	not	not	PART
inlawrev-2164	201	6	become	become	VERB
inlawrev-2164	201	7	liable	liable	ADJ
inlawrev-2164	201	8	as	as	ADP
inlawrev-2164	201	9	a	a	DET
inlawrev-2164	201	10	general	general	ADJ
inlawrev-2164	201	11	partner	partner	NOUN
inlawrev-2164	201	12	unless	unless	SCONJ
inlawrev-2164	201	13	,	,	PUNCT
inlawrev-2164	201	14	in	in	ADP
inlawrev-2164	201	15	addition	addition	NOUN
inlawrev-2164	201	16	to	to	ADP
inlawrev-2164	201	17	the	the	DET
inlawrev-2164	201	18	exercise	exercise	NOUN
inlawrev-2164	201	19	of	of	ADP
inlawrev-2164	201	20	his	his	PRON
inlawrev-2164	201	21	rights	right	NOUN
inlawrev-2164	201	22	and	and	CCONJ
inlawrev-2164	201	23	powers	power	NOUN
inlawrev-2164	201	24	as	as	ADP
inlawrev-2164	201	25	a	a	DET
inlawrev-2164	201	26	limited	limited	ADJ
inlawrev-2164	201	27	partner	partner	NOUN
inlawrev-2164	201	28	,	,	PUNCT
inlawrev-2164	201	29	he	he	PRON
inlawrev-2164	201	30	takes	take	VERB
inlawrev-2164	201	31	part	part	NOUN
inlawrev-2164	201	32	in	in	ADP
inlawrev-2164	201	33	the	the	DET
inlawrev-2164	201	34	control	control	NOUN
inlawrev-2164	201	35	of	of	ADP
inlawrev-2164	201	36	the	the	DET
inlawrev-2164	201	37	business	business	NOUN
inlawrev-2164	201	38	.	.	PUNCT
inlawrev-2164	201	39	"	"	PUNCT
inlawrev-2164	202	1	ulpa	ulpa	ADJ
inlawrev-2164	202	2	§	§	PROPN
inlawrev-2164	202	3	7	7	NUM
inlawrev-2164	202	4	(	(	PUNCT
inlawrev-2164	202	5	emphasis	emphasis	NOUN
inlawrev-2164	202	6	added	add	VERB
inlawrev-2164	202	7	)	)	PUNCT
inlawrev-2164	202	8	.	.	PUNCT
inlawrev-2164	203	1	a0see	a0see	PROPN
inlawrev-2164	203	2	feld	feld	PROPN
inlawrev-2164	203	3	,	,	PUNCT
inlawrev-2164	203	4	the	the	DET
inlawrev-2164	203	5	''	''	PUNCT
inlawrev-2164	203	6	control	control	NOUN
inlawrev-2164	203	7	"	"	PUNCT
inlawrev-2164	203	8	test	test	NOUN
inlawrev-2164	203	9	for	for	ADP
inlawrev-2164	203	10	limited	limited	ADJ
inlawrev-2164	203	11	partnerships	partnership	NOUN
inlawrev-2164	203	12	,	,	PUNCT
inlawrev-2164	203	13	82	82	NUM
inlawrev-2164	203	14	harv	harv	NOUN
inlawrev-2164	203	15	.	.	PUNCT
inlawrev-2164	204	1	l.	l.	PROPN
inlawrev-2164	204	2	rev	rev	PROPN
inlawrev-2164	204	3	.	.	PROPN
inlawrev-2164	204	4	1471	1471	NUM
inlawrev-2164	204	5	(	(	PUNCT
inlawrev-2164	204	6	1969	1969	NUM
inlawrev-2164	204	7	)	)	PUNCT
inlawrev-2164	204	8	.	.	PUNCT
inlawrev-2164	205	1	910	910	NUM
inlawrev-2164	205	2	indiana	indiana	PROPN
inlawrev-2164	205	3	law	law	PROPN
inlawrev-2164	205	4	review	review	NOUN
inlawrev-2164	205	5	[	[	X
inlawrev-2164	205	6	vol	vol	NOUN
inlawrev-2164	205	7	.	.	PUNCT
inlawrev-2164	206	1	8:899	8:899	VERB
inlawrev-2164	206	2	the	the	DET
inlawrev-2164	206	3	peculiar	peculiar	ADJ
inlawrev-2164	206	4	nature	nature	NOUN
inlawrev-2164	206	5	of	of	ADP
inlawrev-2164	206	6	limited	limited	ADJ
inlawrev-2164	206	7	partnerships	partnership	NOUN
inlawrev-2164	206	8	under	under	ADP
inlawrev-2164	206	9	local	local	ADJ
inlawrev-2164	206	10	law	law	NOUN
inlawrev-2164	206	11	continues	continue	VERB
inlawrev-2164	206	12	to	to	PART
inlawrev-2164	206	13	present	present	VERB
inlawrev-2164	206	14	questions	question	NOUN
inlawrev-2164	206	15	under	under	ADP
inlawrev-2164	206	16	the	the	DET
inlawrev-2164	206	17	code	code	NOUN
inlawrev-2164	206	18	,	,	PUNCT
inlawrev-2164	206	19	which	which	PRON
inlawrev-2164	206	20	has	have	VERB
inlawrev-2164	206	21	no	no	DET
inlawrev-2164	206	22	separate	separate	ADJ
inlawrev-2164	206	23	limited	limited	ADJ
inlawrev-2164	206	24	partnership	partnership	NOUN
inlawrev-2164	206	25	classification	classification	NOUN
inlawrev-2164	206	26	.	.	PUNCT
inlawrev-2164	207	1	in	in	ADP
inlawrev-2164	207	2	meyer	meyer	PROPN
inlawrev-2164	207	3	v.	v.	PROPN
inlawrev-2164	207	4	commissioner	commissioner	PROPN
inlawrev-2164	207	5	,	,	PUNCT
inlawrev-2164	207	6	4	4	NUM
inlawrev-2164	207	7	'	'	PUNCT
inlawrev-2164	207	8	it	it	PRON
inlawrev-2164	207	9	was	be	AUX
inlawrev-2164	207	10	recently	recently	ADV
inlawrev-2164	207	11	held	hold	VERB
inlawrev-2164	207	12	that	that	SCONJ
inlawrev-2164	207	13	an	an	DET
inlawrev-2164	207	14	exchange	exchange	NOUN
inlawrev-2164	207	15	of	of	ADP
inlawrev-2164	207	16	a	a	DET
inlawrev-2164	207	17	general	general	ADJ
inlawrev-2164	207	18	partnership	partnership	NOUN
inlawrev-2164	207	19	interest	interest	NOUN
inlawrev-2164	207	20	for	for	ADP
inlawrev-2164	207	21	a	a	DET
inlawrev-2164	207	22	limited	limited	ADJ
inlawrev-2164	207	23	partnership	partnership	NOUN
inlawrev-2164	207	24	interest	interest	NOUN
inlawrev-2164	207	25	was	be	AUX
inlawrev-2164	207	26	not	not	PART
inlawrev-2164	207	27	an	an	DET
inlawrev-2164	207	28	exchange	exchange	NOUN
inlawrev-2164	207	29	of	of	ADP
inlawrev-2164	207	30	like	like	ADJ
inlawrev-2164	207	31	-	-	PUNCT
inlawrev-2164	207	32	kind	kind	NOUN
inlawrev-2164	207	33	properties	property	NOUN
inlawrev-2164	207	34	,	,	PUNCT
inlawrev-2164	207	35	even	even	ADV
inlawrev-2164	207	36	though	though	SCONJ
inlawrev-2164	207	37	both	both	DET
inlawrev-2164	207	38	partnerships	partnership	NOUN
inlawrev-2164	207	39	owned	own	VERB
inlawrev-2164	207	40	and	and	CCONJ
inlawrev-2164	207	41	rented	rent	VERB
inlawrev-2164	207	42	apartments	apartment	NOUN
inlawrev-2164	207	43	in	in	ADP
inlawrev-2164	207	44	the	the	DET
inlawrev-2164	207	45	same	same	ADJ
inlawrev-2164	207	46	area	area	NOUN
inlawrev-2164	207	47	:	:	PUNCT
inlawrev-2164	207	48	a	a	DET
inlawrev-2164	207	49	general	general	ADJ
inlawrev-2164	207	50	partner	partner	NOUN
inlawrev-2164	207	51	has	have	VERB
inlawrev-2164	207	52	a	a	DET
inlawrev-2164	207	53	broad	broad	ADJ
inlawrev-2164	207	54	spectrum	spectrum	NOUN
inlawrev-2164	207	55	of	of	ADP
inlawrev-2164	207	56	rights	right	NOUN
inlawrev-2164	207	57	and	and	CCONJ
inlawrev-2164	207	58	liabilities	liability	NOUN
inlawrev-2164	207	59	while	while	SCONJ
inlawrev-2164	207	60	a	a	DET
inlawrev-2164	207	61	limited	limited	ADJ
inlawrev-2164	207	62	partner	partner	NOUN
inlawrev-2164	207	63	is	be	AUX
inlawrev-2164	207	64	largely	largely	ADV
inlawrev-2164	207	65	shielded	shield	VERB
inlawrev-2164	207	66	from	from	ADP
inlawrev-2164	207	67	liability	liability	NOUN
inlawrev-2164	207	68	and	and	CCONJ
inlawrev-2164	207	69	his	his	PRON
inlawrev-2164	207	70	rights	right	NOUN
inlawrev-2164	207	71	are	be	AUX
inlawrev-2164	207	72	generally	generally	ADV
inlawrev-2164	207	73	limited	limit	VERB
inlawrev-2164	207	74	to	to	ADP
inlawrev-2164	207	75	a	a	DET
inlawrev-2164	207	76	right	right	NOUN
inlawrev-2164	207	77	to	to	PART
inlawrev-2164	207	78	inspect	inspect	VERB
inlawrev-2164	207	79	the	the	DET
inlawrev-2164	207	80	partnership	partnership	NOUN
inlawrev-2164	207	81	books	book	NOUN
inlawrev-2164	207	82	,	,	PUNCT
inlawrev-2164	207	83	to	to	ADP
inlawrev-2164	207	84	an	an	DET
inlawrev-2164	207	85	accounting	accounting	NOUN
inlawrev-2164	207	86	,	,	PUNCT
inlawrev-2164	207	87	to	to	PART
inlawrev-2164	207	88	have	have	VERB
inlawrev-2164	207	89	the	the	DET
inlawrev-2164	207	90	partnership	partnership	NOUN
inlawrev-2164	207	91	dissolved	dissolve	VERB
inlawrev-2164	207	92	in	in	ADP
inlawrev-2164	207	93	certain	certain	ADJ
inlawrev-2164	207	94	situations	situation	NOUN
inlawrev-2164	207	95	and	and	CCONJ
inlawrev-2164	207	96	,	,	PUNCT
inlawrev-2164	207	97	under	under	ADP
inlawrev-2164	207	98	certain	certain	ADJ
inlawrev-2164	207	99	circumstances	circumstance	NOUN
inlawrev-2164	207	100	,	,	PUNCT
inlawrev-2164	207	101	to	to	PART
inlawrev-2164	207	102	withdraw	withdraw	VERB
inlawrev-2164	207	103	his	his	PRON
inlawrev-2164	207	104	contribution	contribution	NOUN
inlawrev-2164	207	105	to	to	ADP
inlawrev-2164	207	106	the	the	DET
inlawrev-2164	207	107	partnership	partnership	NOUN
inlawrev-2164	207	108	.	.	PUNCT
inlawrev-2164	207	109	...	...	PUNCT
inlawrev-2164	208	1	he	he	PRON
inlawrev-2164	208	2	may	may	AUX
inlawrev-2164	208	3	not	not	PART
inlawrev-2164	208	4	actively	actively	ADV
inlawrev-2164	208	5	participate	participate	VERB
inlawrev-2164	208	6	in	in	ADP
inlawrev-2164	208	7	running	run	VERB
inlawrev-2164	208	8	the	the	DET
inlawrev-2164	208	9	business	business	NOUN
inlawrev-2164	208	10	and	and	CCONJ
inlawrev-2164	208	11	his	his	PRON
inlawrev-2164	208	12	liability	liability	NOUN
inlawrev-2164	208	13	is	be	AUX
inlawrev-2164	208	14	generally	generally	ADV
inlawrev-2164	208	15	limited	limit	VERB
inlawrev-2164	208	16	to	to	ADP
inlawrev-2164	208	17	the	the	DET
inlawrev-2164	208	18	amount	amount	NOUN
inlawrev-2164	208	19	of	of	ADP
inlawrev-2164	208	20	his	his	PRON
inlawrev-2164	208	21	investment	investment	NOUN
inlawrev-2164	208	22	.	.	PUNCT
inlawrev-2164	209	1	42	42	NUM
inlawrev-2164	209	2	in	in	ADP
inlawrev-2164	209	3	conclusion	conclusion	NOUN
inlawrev-2164	209	4	,	,	PUNCT
inlawrev-2164	209	5	insofar	insofar	ADV
inlawrev-2164	209	6	as	as	SCONJ
inlawrev-2164	209	7	limited	limited	ADJ
inlawrev-2164	209	8	partnerships	partnership	NOUN
inlawrev-2164	209	9	were	be	AUX
inlawrev-2164	209	10	originally	originally	ADV
inlawrev-2164	209	11	created	create	VERB
inlawrev-2164	209	12	to	to	PART
inlawrev-2164	209	13	avoid	avoid	VERB
inlawrev-2164	209	14	the	the	DET
inlawrev-2164	209	15	common	common	ADJ
inlawrev-2164	209	16	law	law	NOUN
inlawrev-2164	209	17	of	of	ADP
inlawrev-2164	209	18	partnership	partnership	NOUN
inlawrev-2164	209	19	liability	liability	NOUN
inlawrev-2164	209	20	when	when	SCONJ
inlawrev-2164	209	21	the	the	DET
inlawrev-2164	209	22	corporate	corporate	ADJ
inlawrev-2164	209	23	form	form	NOUN
inlawrev-2164	209	24	was	be	AUX
inlawrev-2164	209	25	not	not	PART
inlawrev-2164	209	26	readily	readily	ADV
inlawrev-2164	209	27	available	available	ADJ
inlawrev-2164	209	28	,	,	PUNCT
inlawrev-2164	209	29	insofar	insofar	ADV
inlawrev-2164	209	30	as	as	SCONJ
inlawrev-2164	209	31	the	the	DET
inlawrev-2164	209	32	nature	nature	NOUN
inlawrev-2164	209	33	of	of	ADP
inlawrev-2164	209	34	a	a	DET
inlawrev-2164	209	35	limited	limited	ADJ
inlawrev-2164	209	36	partner	partner	NOUN
inlawrev-2164	209	37	's	's	PART
inlawrev-2164	209	38	rights	right	NOUN
inlawrev-2164	209	39	and	and	CCONJ
inlawrev-2164	209	40	liabilities	liability	NOUN
inlawrev-2164	209	41	is	be	AUX
inlawrev-2164	209	42	"	"	PUNCT
inlawrev-2164	209	43	of	of	ADP
inlawrev-2164	209	44	a	a	DET
inlawrev-2164	209	45	different	different	ADJ
inlawrev-2164	209	46	nature	nature	NOUN
inlawrev-2164	209	47	and	and	CCONJ
inlawrev-2164	209	48	character	character	NOUN
inlawrev-2164	209	49	"	"	PUNCT
inlawrev-2164	209	50	from	from	ADP
inlawrev-2164	209	51	those	those	PRON
inlawrev-2164	209	52	of	of	ADP
inlawrev-2164	209	53	a	a	DET
inlawrev-2164	209	54	general	general	ADJ
inlawrev-2164	209	55	partner	partner	NOUN
inlawrev-2164	209	56	,	,	PUNCT
inlawrev-2164	209	57	and	and	CCONJ
inlawrev-2164	209	58	insofar	insofar	ADV
inlawrev-2164	209	59	as	as	SCONJ
inlawrev-2164	209	60	the	the	DET
inlawrev-2164	209	61	principal	principal	ADJ
inlawrev-2164	209	62	advantage	advantage	NOUN
inlawrev-2164	209	63	of	of	ADP
inlawrev-2164	209	64	the	the	DET
inlawrev-2164	209	65	limited	limited	ADJ
inlawrev-2164	209	66	partnership	partnership	NOUN
inlawrev-2164	209	67	form	form	NOUN
inlawrev-2164	209	68	after	after	SCONJ
inlawrev-2164	209	69	the	the	DET
inlawrev-2164	209	70	enactment	enactment	NOUN
inlawrev-2164	209	71	of	of	ADP
inlawrev-2164	209	72	general	general	ADJ
inlawrev-2164	209	73	corporation	corporation	NOUN
inlawrev-2164	209	74	acts	act	VERB
inlawrev-2164	209	75	lies	lie	VERB
inlawrev-2164	209	76	in	in	ADP
inlawrev-2164	209	77	its	its	PRON
inlawrev-2164	209	78	treatment	treatment	NOUN
inlawrev-2164	209	79	as	as	ADP
inlawrev-2164	209	80	a	a	DET
inlawrev-2164	209	81	partnership	partnership	NOUN
inlawrev-2164	209	82	for	for	ADP
inlawrev-2164	209	83	tax	tax	NOUN
inlawrev-2164	209	84	purposes	purpose	NOUN
inlawrev-2164	209	85	,	,	PUNCT
inlawrev-2164	209	86	it	it	PRON
inlawrev-2164	209	87	is	be	AUX
inlawrev-2164	209	88	not	not	PART
inlawrev-2164	209	89	surprising	surprising	ADJ
inlawrev-2164	209	90	that	that	SCONJ
inlawrev-2164	209	91	the	the	DET
inlawrev-2164	209	92	service	service	NOUN
inlawrev-2164	209	93	has	have	AUX
inlawrev-2164	209	94	suggested	suggest	VERB
inlawrev-2164	209	95	that	that	SCONJ
inlawrev-2164	209	96	certain	certain	ADJ
inlawrev-2164	209	97	limited	limited	ADJ
inlawrev-2164	209	98	partnerships	partnership	NOUN
inlawrev-2164	209	99	be	be	AUX
inlawrev-2164	209	100	classified	classify	VERB
inlawrev-2164	209	101	as	as	ADP
inlawrev-2164	209	102	corporations	corporation	NOUN
inlawrev-2164	209	103	for	for	ADP
inlawrev-2164	209	104	tax	tax	NOUN
inlawrev-2164	209	105	purposes	purpose	NOUN
inlawrev-2164	209	106	.	.	PUNCT
inlawrev-2164	210	1	v.	v.	ADP
inlawrev-2164	210	2	federal	federal	ADJ
inlawrev-2164	210	3	income	income	NOUN
inlawrev-2164	210	4	tax	tax	NOUN
inlawrev-2164	210	5	classification	classification	NOUN
inlawrev-2164	210	6	a.	a.	NOUN
inlawrev-2164	210	7	unreliability	unreliability	NOUN
inlawrev-2164	210	8	of	of	ADP
inlawrev-2164	210	9	the	the	DET
inlawrev-2164	210	10	regulations	regulation	NOUN
inlawrev-2164	210	11	two	two	NUM
inlawrev-2164	210	12	points	point	NOUN
inlawrev-2164	210	13	should	should	AUX
inlawrev-2164	210	14	be	be	AUX
inlawrev-2164	210	15	emphasized	emphasize	VERB
inlawrev-2164	210	16	at	at	ADP
inlawrev-2164	210	17	the	the	DET
inlawrev-2164	210	18	outset	outset	NOUN
inlawrev-2164	210	19	of	of	ADP
inlawrev-2164	210	20	a	a	DET
inlawrev-2164	210	21	discussion	discussion	NOUN
inlawrev-2164	210	22	of	of	ADP
inlawrev-2164	210	23	the	the	DET
inlawrev-2164	210	24	classification	classification	NOUN
inlawrev-2164	210	25	regulations	regulation	NOUN
inlawrev-2164	210	26	.	.	PUNCT
inlawrev-2164	211	1	first	first	ADV
inlawrev-2164	211	2	,	,	PUNCT
inlawrev-2164	211	3	under	under	ADP
inlawrev-2164	211	4	the	the	DET
inlawrev-2164	211	5	regulations	regulation	NOUN
inlawrev-2164	211	6	,	,	PUNCT
inlawrev-2164	211	7	an	an	DET
inlawrev-2164	211	8	organization	organization	NOUN
inlawrev-2164	211	9	may	may	AUX
inlawrev-2164	211	10	be	be	AUX
inlawrev-2164	211	11	taxed	tax	VERB
inlawrev-2164	211	12	as	as	ADP
inlawrev-2164	211	13	a	a	DET
inlawrev-2164	211	14	corporation	corporation	NOUN
inlawrev-2164	211	15	even	even	ADV
inlawrev-2164	211	16	if	if	SCONJ
inlawrev-2164	211	17	it	it	PRON
inlawrev-2164	211	18	is	be	AUX
inlawrev-2164	211	19	a	a	DET
inlawrev-2164	211	20	partnership	partnership	NOUN
inlawrev-2164	211	21	under	under	ADP
inlawrev-2164	211	22	local	local	ADJ
inlawrev-2164	211	23	law	law	NOUN
inlawrev-2164	211	24	.	.	PUNCT
inlawrev-2164	212	1	federal	federal	ADJ
inlawrev-2164	212	2	law	law	NOUN
inlawrev-2164	212	3	determines	determine	VERB
inlawrev-2164	212	4	the	the	DET
inlawrev-2164	212	5	standards	standard	NOUN
inlawrev-2164	212	6	for	for	ADP
inlawrev-2164	212	7	tax	tax	NOUN
inlawrev-2164	212	8	classification	classification	NOUN
inlawrev-2164	212	9	,	,	PUNCT
inlawrev-2164	212	10	while	while	SCONJ
inlawrev-2164	212	11	local	local	ADJ
inlawrev-2164	212	12	law	law	NOUN
inlawrev-2164	212	13	determines	determine	VERB
inlawrev-2164	212	14	whether	whether	SCONJ
inlawrev-2164	212	15	the	the	DET
inlawrev-2164	212	16	federal	federal	ADJ
inlawrev-2164	212	17	standards	standard	NOUN
inlawrev-2164	212	18	are	be	AUX
inlawrev-2164	212	19	met	meet	VERB
inlawrev-2164	212	20	.	.	PUNCT
inlawrev-2164	213	1	43	43	NUM
inlawrev-2164	213	2	second	second	ADJ
inlawrev-2164	213	3	,	,	PUNCT
inlawrev-2164	213	4	the	the	DET
inlawrev-2164	213	5	regulations	regulation	NOUN
inlawrev-2164	213	6	can	can	AUX
inlawrev-2164	213	7	not	not	PART
inlawrev-2164	213	8	currently	currently	ADV
inlawrev-2164	213	9	be	be	AUX
inlawrev-2164	213	10	viewed	view	VERB
inlawrev-2164	213	11	as	as	ADP
inlawrev-2164	213	12	completely	completely	ADV
inlawrev-2164	213	13	controlling	control	VERB
inlawrev-2164	213	14	with	with	ADP
inlawrev-2164	213	15	respect	respect	NOUN
inlawrev-2164	213	16	to	to	ADP
inlawrev-2164	213	17	tax	tax	NOUN
inlawrev-2164	213	18	classification	classification	NOUN
inlawrev-2164	213	19	.	.	PUNCT
inlawrev-2164	214	1	an	an	DET
inlawrev-2164	214	2	organization	organization	NOUN
inlawrev-2164	214	3	may	may	AUX
inlawrev-2164	214	4	qualify	qualify	VERB
inlawrev-2164	214	5	as	as	ADP
inlawrev-2164	214	6	a	a	DET
inlawrev-2164	214	7	partnership	partnership	NOUN
inlawrev-2164	214	8	under	under	ADP
inlawrev-2164	214	9	the	the	DET
inlawrev-2164	214	10	regulations	regulation	NOUN
inlawrev-2164	214	11	and	and	CCONJ
inlawrev-2164	214	12	still	still	ADV
inlawrev-2164	214	13	have	have	VERB
inlawrev-2164	214	14	no	no	DET
inlawrev-2164	214	15	assurance	assurance	NOUN
inlawrev-2164	214	16	that	that	SCONJ
inlawrev-2164	214	17	it	it	PRON
inlawrev-2164	214	18	will	will	AUX
inlawrev-2164	214	19	be	be	AUX
inlawrev-2164	214	20	so	so	ADV
inlawrev-2164	214	21	classified	classified	ADJ
inlawrev-2164	214	22	for	for	ADP
inlawrev-2164	214	23	tax	tax	NOUN
inlawrev-2164	214	24	purposes	purpose	NOUN
inlawrev-2164	214	25	.	.	PUNCT
inlawrev-2164	215	1	the	the	DET
inlawrev-2164	215	2	service	service	NOUN
inlawrev-2164	215	3	would	would	AUX
inlawrev-2164	215	4	prefer	prefer	VERB
inlawrev-2164	215	5	to	to	PART
inlawrev-2164	215	6	withhold	withhold	VERB
inlawrev-2164	215	7	partnership	partnership	NOUN
inlawrev-2164	215	8	4	4	NUM
inlawrev-2164	215	9	,	,	PUNCT
inlawrev-2164	215	10	503	503	NUM
inlawrev-2164	215	11	f.2d	f.2d	SYM
inlawrev-2164	215	12	556	556	NUM
inlawrev-2164	215	13	(	(	PUNCT
inlawrev-2164	215	14	9th	9th	ADJ
inlawrev-2164	215	15	cir	cir	NOUN
inlawrev-2164	215	16	.	.	PUNCT
inlawrev-2164	215	17	)	)	PUNCT
inlawrev-2164	215	18	,	,	PUNCT
inlawrev-2164	215	19	aff'g	aff'g	PROPN
inlawrev-2164	215	20	per	per	ADP
inlawrev-2164	215	21	curiam	curiam	NOUN
inlawrev-2164	215	22	58	58	NUM
inlawrev-2164	215	23	t.c	t.c	PROPN
inlawrev-2164	215	24	.	.	PROPN
inlawrev-2164	215	25	311	311	NUM
inlawrev-2164	215	26	(	(	PUNCT
inlawrev-2164	215	27	1974	1974	NUM
inlawrev-2164	215	28	)	)	PUNCT
inlawrev-2164	215	29	.	.	PUNCT
inlawrev-2164	216	1	42503	42503	NUM
inlawrev-2164	216	2	f.2d	f.2d	PUNCT
inlawrev-2164	216	3	at	at	ADP
inlawrev-2164	216	4	557	557	NUM
inlawrev-2164	216	5	-	-	SYM
inlawrev-2164	216	6	58	58	NUM
inlawrev-2164	216	7	(	(	PUNCT
inlawrev-2164	216	8	citations	citation	NOUN
inlawrev-2164	216	9	omitted	omit	VERB
inlawrev-2164	216	10	)	)	PUNCT
inlawrev-2164	216	11	.	.	PUNCT
inlawrev-2164	217	1	43treas	43treas	PRON
inlawrev-2164	217	2	reg	reg	NOUN
inlawrev-2164	217	3	.	.	PUNCT
inlawrev-2164	218	1	§	§	PROPN
inlawrev-2164	218	2	301.7701	301.7701	NUM
inlawrev-2164	218	3	-	-	SYM
inlawrev-2164	218	4	1	1	NUM
inlawrev-2164	218	5	(	(	PUNCT
inlawrev-2164	218	6	c	c	NOUN
inlawrev-2164	218	7	)	)	PUNCT
inlawrev-2164	218	8	(	(	PUNCT
inlawrev-2164	218	9	1965	1965	NUM
inlawrev-2164	218	10	)	)	PUNCT
inlawrev-2164	218	11	.	.	PUNCT
inlawrev-2164	219	1	1975	1975	NUM
inlawrev-2164	219	2	]	]	PUNCT
inlawrev-2164	219	3	realty	realty	NOUN
inlawrev-2164	219	4	shelter	shelter	VERB
inlawrev-2164	219	5	partnerships	partnership	NOUN
inlawrev-2164	219	6	911	911	NUM
inlawrev-2164	219	7	classification	classification	NOUN
inlawrev-2164	219	8	from	from	ADP
inlawrev-2164	219	9	limited	limited	ADJ
inlawrev-2164	219	10	partnerships	partnership	NOUN
inlawrev-2164	219	11	that	that	PRON
inlawrev-2164	219	12	appear	appear	VERB
inlawrev-2164	219	13	extremely	extremely	ADV
inlawrev-2164	219	14	corporate	corporate	ADJ
inlawrev-2164	219	15	and	and	CCONJ
inlawrev-2164	219	16	is	be	AUX
inlawrev-2164	219	17	attempting	attempt	VERB
inlawrev-2164	219	18	to	to	PART
inlawrev-2164	219	19	work	work	VERB
inlawrev-2164	219	20	around	around	ADP
inlawrev-2164	219	21	the	the	DET
inlawrev-2164	219	22	present	present	ADJ
inlawrev-2164	219	23	classification	classification	NOUN
inlawrev-2164	219	24	regulations	regulation	NOUN
inlawrev-2164	219	25	,	,	PUNCT
inlawrev-2164	219	26	which	which	PRON
inlawrev-2164	219	27	are	be	AUX
inlawrev-2164	219	28	heavily	heavily	ADV
inlawrev-2164	219	29	biased	biased	ADJ
inlawrev-2164	219	30	toward	toward	ADP
inlawrev-2164	219	31	partnership	partnership	NOUN
inlawrev-2164	219	32	classification	classification	NOUN
inlawrev-2164	219	33	of	of	ADP
inlawrev-2164	219	34	all	all	DET
inlawrev-2164	219	35	partnerships	partnership	NOUN
inlawrev-2164	219	36	,	,	PUNCT
inlawrev-2164	219	37	general	general	ADJ
inlawrev-2164	219	38	or	or	CCONJ
inlawrev-2164	219	39	limited	limited	ADJ
inlawrev-2164	219	40	,	,	PUNCT
inlawrev-2164	219	41	under	under	ADP
inlawrev-2164	219	42	uniform	uniform	NOUN
inlawrev-2164	219	43	acts.44	acts.44	VERB
inlawrev-2164	219	44	the	the	DET
inlawrev-2164	219	45	regulations	regulation	NOUN
inlawrev-2164	219	46	,	,	PUNCT
inlawrev-2164	219	47	originally	originally	ADV
inlawrev-2164	219	48	based	base	VERB
inlawrev-2164	219	49	on	on	ADP
inlawrev-2164	219	50	the	the	DET
inlawrev-2164	219	51	opinion	opinion	NOUN
inlawrev-2164	219	52	in	in	ADP
inlawrev-2164	219	53	morrissey	morrissey	PROPN
inlawrev-2164	219	54	v.	v.	PROPN
inlawrev-2164	219	55	commissioner	commissioner	PROPN
inlawrev-2164	219	56	,	,	PUNCT
inlawrev-2164	219	57	45	45	NUM
inlawrev-2164	219	58	were	be	AUX
inlawrev-2164	219	59	amended	amend	VERB
inlawrev-2164	219	60	in	in	ADP
inlawrev-2164	219	61	an	an	DET
inlawrev-2164	219	62	attempt	attempt	NOUN
inlawrev-2164	219	63	by	by	ADP
inlawrev-2164	219	64	the	the	DET
inlawrev-2164	219	65	treasury	treasury	NOUN
inlawrev-2164	219	66	to	to	PART
inlawrev-2164	219	67	make	make	VERB
inlawrev-2164	219	68	it	it	PRON
inlawrev-2164	219	69	extremely	extremely	ADV
inlawrev-2164	219	70	difficult	difficult	ADJ
inlawrev-2164	219	71	for	for	SCONJ
inlawrev-2164	219	72	professional	professional	ADJ
inlawrev-2164	219	73	associations	association	NOUN
inlawrev-2164	219	74	to	to	PART
inlawrev-2164	219	75	achieve	achieve	VERB
inlawrev-2164	219	76	corporate	corporate	ADJ
inlawrev-2164	219	77	classification	classification	NOUN
inlawrev-2164	219	78	.	.	PUNCT
inlawrev-2164	220	1	the	the	DET
inlawrev-2164	220	2	battle	battle	NOUN
inlawrev-2164	220	3	with	with	ADP
inlawrev-2164	220	4	the	the	DET
inlawrev-2164	220	5	professional	professional	ADJ
inlawrev-2164	220	6	associations	association	NOUN
inlawrev-2164	220	7	is	be	AUX
inlawrev-2164	220	8	over	over	ADV
inlawrev-2164	220	9	,	,	PUNCT
inlawrev-2164	220	10	but	but	CCONJ
inlawrev-2164	220	11	the	the	DET
inlawrev-2164	220	12	service	service	NOUN
inlawrev-2164	220	13	is	be	AUX
inlawrev-2164	220	14	saddled	saddle	VERB
inlawrev-2164	220	15	with	with	ADP
inlawrev-2164	220	16	regulations	regulation	NOUN
inlawrev-2164	220	17	extremely	extremely	ADV
inlawrev-2164	220	18	biased	biased	ADJ
inlawrev-2164	220	19	toward	toward	ADP
inlawrev-2164	220	20	partnership	partnership	NOUN
inlawrev-2164	220	21	classification.46	classification.46	PROPN
inlawrev-2164	220	22	a	a	DET
inlawrev-2164	220	23	brief	brief	ADJ
inlawrev-2164	220	24	review	review	NOUN
inlawrev-2164	220	25	of	of	ADP
inlawrev-2164	220	26	the	the	DET
inlawrev-2164	220	27	regulations	regulation	NOUN
inlawrev-2164	220	28	will	will	AUX
inlawrev-2164	220	29	reveal	reveal	VERB
inlawrev-2164	220	30	the	the	DET
inlawrev-2164	220	31	bias	bias	NOUN
inlawrev-2164	220	32	and	and	CCONJ
inlawrev-2164	220	33	highlight	highlight	VERB
inlawrev-2164	220	34	the	the	DET
inlawrev-2164	220	35	significance	significance	NOUN
inlawrev-2164	220	36	of	of	ADP
inlawrev-2164	220	37	the	the	DET
inlawrev-2164	220	38	service	service	NOUN
inlawrev-2164	220	39	's	's	PART
inlawrev-2164	220	40	recent	recent	ADJ
inlawrev-2164	220	41	actions	action	NOUN
inlawrev-2164	220	42	.	.	PUNCT
inlawrev-2164	221	1	b.	b.	PROPN
inlawrev-2164	222	1	the	the	DET
inlawrev-2164	222	2	regulations	regulation	NOUN
inlawrev-2164	222	3	the	the	DET
inlawrev-2164	222	4	code	code	NOUN
inlawrev-2164	222	5	definition	definition	NOUN
inlawrev-2164	222	6	of	of	ADP
inlawrev-2164	222	7	a	a	DET
inlawrev-2164	222	8	"	"	PUNCT
inlawrev-2164	222	9	partnership	partnership	NOUN
inlawrev-2164	222	10	"	"	PUNCT
inlawrev-2164	222	11	is	be	AUX
inlawrev-2164	222	12	a	a	DET
inlawrev-2164	222	13	negative	negative	ADJ
inlawrev-2164	222	14	one,47	one,47	ADJ
inlawrev-2164	222	15	embracing	embrace	VERB
inlawrev-2164	222	16	groups	group	NOUN
inlawrev-2164	222	17	that	that	PRON
inlawrev-2164	222	18	are	be	AUX
inlawrev-2164	222	19	not	not	PART
inlawrev-2164	222	20	,	,	PUNCT
inlawrev-2164	222	21	for	for	ADP
inlawrev-2164	222	22	tax	tax	NOUN
inlawrev-2164	222	23	purposes	purpose	NOUN
inlawrev-2164	222	24	,	,	PUNCT
inlawrev-2164	222	25	trusts	trust	NOUN
inlawrev-2164	222	26	,	,	PUNCT
inlawrev-2164	222	27	estates	estate	NOUN
inlawrev-2164	222	28	,	,	PUNCT
inlawrev-2164	222	29	44a	44a	NUM
inlawrev-2164	222	30	few	few	ADJ
inlawrev-2164	222	31	states	state	NOUN
inlawrev-2164	222	32	authorize	authorize	VERB
inlawrev-2164	222	33	a	a	DET
inlawrev-2164	222	34	form	form	NOUN
inlawrev-2164	222	35	of	of	ADP
inlawrev-2164	222	36	organization	organization	NOUN
inlawrev-2164	222	37	known	know	VERB
inlawrev-2164	222	38	as	as	ADP
inlawrev-2164	222	39	a	a	DET
inlawrev-2164	222	40	"	"	PUNCT
inlawrev-2164	222	41	partnership	partnership	NOUN
inlawrev-2164	222	42	association	association	NOUN
inlawrev-2164	222	43	"	"	PUNCT
inlawrev-2164	222	44	or	or	CCONJ
inlawrev-2164	222	45	a	a	DET
inlawrev-2164	222	46	"	"	PUNCT
inlawrev-2164	222	47	limited	limited	ADJ
inlawrev-2164	222	48	partnership	partnership	NOUN
inlawrev-2164	222	49	association	association	PROPN
inlawrev-2164	222	50	.	.	PUNCT
inlawrev-2164	222	51	"	"	PUNCT
inlawrev-2164	223	1	prior	prior	ADV
inlawrev-2164	223	2	to	to	ADP
inlawrev-2164	223	3	the	the	DET
inlawrev-2164	223	4	adoption	adoption	NOUN
inlawrev-2164	223	5	of	of	ADP
inlawrev-2164	223	6	the	the	DET
inlawrev-2164	223	7	current	current	ADJ
inlawrev-2164	223	8	classification	classification	NOUN
inlawrev-2164	223	9	regulations	regulation	NOUN
inlawrev-2164	223	10	,	,	PUNCT
inlawrev-2164	223	11	the	the	DET
inlawrev-2164	223	12	regulations	regulation	NOUN
inlawrev-2164	223	13	provided	provide	VERB
inlawrev-2164	223	14	that	that	SCONJ
inlawrev-2164	223	15	such	such	ADJ
inlawrev-2164	223	16	organizations	organization	NOUN
inlawrev-2164	223	17	were	be	AUX
inlawrev-2164	223	18	taxable	taxable	ADJ
inlawrev-2164	223	19	as	as	ADP
inlawrev-2164	223	20	corporations	corporation	NOUN
inlawrev-2164	223	21	.	.	PUNCT
inlawrev-2164	224	1	treas	treas	PROPN
inlawrev-2164	224	2	.	.	PUNCT
inlawrev-2164	225	1	reg	reg	PROPN
inlawrev-2164	225	2	.	.	PUNCT
inlawrev-2164	226	1	§	§	PROPN
inlawrev-2164	226	2	39.3797	39.3797	NUM
inlawrev-2164	226	3	-	-	SYM
inlawrev-2164	226	4	6	6	NUM
inlawrev-2164	226	5	(	(	PUNCT
inlawrev-2164	226	6	1955	1955	NUM
inlawrev-2164	226	7	)	)	PUNCT
inlawrev-2164	226	8	.	.	PUNCT
inlawrev-2164	227	1	the	the	DET
inlawrev-2164	227	2	current	current	ADJ
inlawrev-2164	227	3	regulations	regulation	NOUN
inlawrev-2164	227	4	treat	treat	VERB
inlawrev-2164	227	5	partnership	partnership	NOUN
inlawrev-2164	227	6	associations	association	NOUN
inlawrev-2164	227	7	in	in	ADP
inlawrev-2164	227	8	the	the	DET
inlawrev-2164	227	9	section	section	NOUN
inlawrev-2164	227	10	captioned	caption	VERB
inlawrev-2164	227	11	"	"	PUNCT
inlawrev-2164	227	12	partnerships	partnership	NOUN
inlawrev-2164	227	13	"	"	PUNCT
inlawrev-2164	227	14	and	and	CCONJ
inlawrev-2164	227	15	do	do	AUX
inlawrev-2164	227	16	not	not	PART
inlawrev-2164	227	17	flatly	flatly	VERB
inlawrev-2164	227	18	state	state	NOUN
inlawrev-2164	227	19	that	that	SCONJ
inlawrev-2164	227	20	they	they	PRON
inlawrev-2164	227	21	are	be	AUX
inlawrev-2164	227	22	taxable	taxable	ADJ
inlawrev-2164	227	23	as	as	ADP
inlawrev-2164	227	24	corporations	corporation	NOUN
inlawrev-2164	227	25	,	,	PUNCT
inlawrev-2164	227	26	but	but	CCONJ
inlawrev-2164	227	27	merely	merely	ADV
inlawrev-2164	227	28	provide	provide	VERB
inlawrev-2164	227	29	that	that	SCONJ
inlawrev-2164	227	30	they	they	PRON
inlawrev-2164	227	31	,	,	PUNCT
inlawrev-2164	227	32	like	like	ADP
inlawrev-2164	227	33	other	other	ADJ
inlawrev-2164	227	34	organizations	organization	NOUN
inlawrev-2164	227	35	,	,	PUNCT
inlawrev-2164	227	36	must	must	AUX
inlawrev-2164	227	37	run	run	VERB
inlawrev-2164	227	38	the	the	DET
inlawrev-2164	227	39	"	"	PUNCT
inlawrev-2164	227	40	corporate	corporate	ADJ
inlawrev-2164	227	41	characteristics	characteristic	NOUN
inlawrev-2164	227	42	"	"	PUNCT
inlawrev-2164	227	43	gamut	gamut	NOUN
inlawrev-2164	227	44	to	to	PART
inlawrev-2164	227	45	determine	determine	VERB
inlawrev-2164	227	46	their	their	PRON
inlawrev-2164	227	47	classification	classification	NOUN
inlawrev-2164	227	48	.	.	PUNCT
inlawrev-2164	228	1	treas	treas	PROPN
inlawrev-2164	228	2	reg	reg	PROPN
inlawrev-2164	228	3	.	.	PUNCT
inlawrev-2164	229	1	§	§	PROPN
inlawrev-2164	229	2	301.7701	301.7701	NUM
inlawrev-2164	229	3	-	-	SYM
inlawrev-2164	229	4	3	3	NUM
inlawrev-2164	229	5	(	(	PUNCT
inlawrev-2164	229	6	c	c	NOUN
inlawrev-2164	229	7	)	)	PUNCT
inlawrev-2164	229	8	(	(	PUNCT
inlawrev-2164	229	9	1960	1960	NUM
inlawrev-2164	229	10	)	)	PUNCT
inlawrev-2164	229	11	.	.	PUNCT
inlawrev-2164	230	1	in	in	ADP
inlawrev-2164	230	2	rev	rev	PROPN
inlawrev-2164	230	3	.	.	PROPN
inlawrev-2164	230	4	rul	rul	NOUN
inlawrev-2164	230	5	.	.	PUNCT
inlawrev-2164	231	1	71	71	NUM
inlawrev-2164	231	2	-	-	SYM
inlawrev-2164	231	3	434	434	NUM
inlawrev-2164	231	4	,	,	PUNCT
inlawrev-2164	231	5	1971	1971	NUM
inlawrev-2164	231	6	-	-	SYM
inlawrev-2164	231	7	2	2	NUM
inlawrev-2164	231	8	cum	cum	NOUN
inlawrev-2164	231	9	.	.	PUNCT
inlawrev-2164	232	1	bull	bull	NOUN
inlawrev-2164	232	2	.	.	PUNCT
inlawrev-2164	233	1	430	430	NUM
inlawrev-2164	233	2	,	,	PUNCT
inlawrev-2164	233	3	the	the	DET
inlawrev-2164	233	4	service	service	NOUN
inlawrev-2164	233	5	applied	apply	VERB
inlawrev-2164	233	6	the	the	DET
inlawrev-2164	233	7	"	"	PUNCT
inlawrev-2164	233	8	corporate	corporate	ADJ
inlawrev-2164	233	9	characteristics	characteristic	NOUN
inlawrev-2164	233	10	"	"	PUNCT
inlawrev-2164	233	11	test	test	NOUN
inlawrev-2164	233	12	to	to	ADP
inlawrev-2164	233	13	an	an	DET
inlawrev-2164	233	14	organization	organization	NOUN
inlawrev-2164	233	15	formed	form	VERB
inlawrev-2164	233	16	as	as	ADP
inlawrev-2164	233	17	a	a	DET
inlawrev-2164	233	18	partnership	partnership	NOUN
inlawrev-2164	233	19	association	association	NOUN
inlawrev-2164	233	20	under	under	ADP
inlawrev-2164	233	21	ohio	ohio	PROPN
inlawrev-2164	233	22	law	law	NOUN
inlawrev-2164	233	23	and	and	CCONJ
inlawrev-2164	233	24	concluded	conclude	VERB
inlawrev-2164	233	25	that	that	SCONJ
inlawrev-2164	233	26	the	the	DET
inlawrev-2164	233	27	organization	organization	NOUN
inlawrev-2164	233	28	was	be	AUX
inlawrev-2164	233	29	taxable	taxable	ADJ
inlawrev-2164	233	30	as	as	ADP
inlawrev-2164	233	31	a	a	DET
inlawrev-2164	233	32	corporation	corporation	NOUN
inlawrev-2164	233	33	.	.	PUNCT
inlawrev-2164	234	1	4s296	4s296	NUM
inlawrev-2164	235	1	u.s	u.s	PROPN
inlawrev-2164	235	2	.	.	PROPN
inlawrev-2164	235	3	344	344	NUM
inlawrev-2164	235	4	(	(	PUNCT
inlawrev-2164	235	5	1935	1935	NUM
inlawrev-2164	235	6	)	)	PUNCT
inlawrev-2164	235	7	.	.	PUNCT
inlawrev-2164	236	1	in	in	ADP
inlawrev-2164	236	2	morrissey	morrissey	PROPN
inlawrev-2164	236	3	,	,	PUNCT
inlawrev-2164	236	4	the	the	DET
inlawrev-2164	236	5	court	court	NOUN
inlawrev-2164	236	6	found	find	VERB
inlawrev-2164	236	7	a	a	DET
inlawrev-2164	236	8	"	"	PUNCT
inlawrev-2164	236	9	trust	trust	NOUN
inlawrev-2164	236	10	"	"	PUNCT
inlawrev-2164	236	11	to	to	PART
inlawrev-2164	236	12	be	be	AUX
inlawrev-2164	236	13	an	an	DET
inlawrev-2164	236	14	association	association	NOUN
inlawrev-2164	236	15	taxable	taxable	ADJ
inlawrev-2164	236	16	as	as	ADP
inlawrev-2164	236	17	a	a	DET
inlawrev-2164	236	18	corporation	corporation	NOUN
inlawrev-2164	236	19	.	.	PUNCT
inlawrev-2164	237	1	46	46	NUM
inlawrev-2164	237	2	clarity	clarity	NOUN
inlawrev-2164	237	3	on	on	ADP
inlawrev-2164	237	4	the	the	DET
inlawrev-2164	237	5	corporate	corporate	ADJ
inlawrev-2164	237	6	-	-	PUNCT
inlawrev-2164	237	7	noncorporate	noncorporate	NOUN
inlawrev-2164	237	8	characterization	characterization	NOUN
inlawrev-2164	237	9	has	have	AUX
inlawrev-2164	237	10	not	not	PART
inlawrev-2164	237	11	been	be	AUX
inlawrev-2164	237	12	promoted	promote	VERB
inlawrev-2164	237	13	by	by	ADP
inlawrev-2164	237	14	the	the	DET
inlawrev-2164	237	15	curious	curious	ADJ
inlawrev-2164	237	16	but	but	CCONJ
inlawrev-2164	237	17	economically	economically	ADV
inlawrev-2164	237	18	understandable	understandable	ADJ
inlawrev-2164	237	19	role	role	NOUN
inlawrev-2164	237	20	reversal	reversal	NOUN
inlawrev-2164	237	21	which	which	PRON
inlawrev-2164	237	22	has	have	AUX
inlawrev-2164	237	23	occurred	occur	VERB
inlawrev-2164	237	24	.	.	PUNCT
inlawrev-2164	238	1	in	in	ADP
inlawrev-2164	238	2	the	the	DET
inlawrev-2164	238	3	1920	1920	NUM
inlawrev-2164	238	4	-	-	PUNCT
inlawrev-2164	238	5	30s	30	NOUN
inlawrev-2164	238	6	the	the	DET
inlawrev-2164	238	7	tax	tax	NOUN
inlawrev-2164	238	8	authorities	authority	NOUN
inlawrev-2164	238	9	were	be	AUX
inlawrev-2164	238	10	seeking	seek	VERB
inlawrev-2164	238	11	corporate	corporate	ADJ
inlawrev-2164	238	12	treatment	treatment	NOUN
inlawrev-2164	238	13	of	of	ADP
inlawrev-2164	238	14	many	many	ADJ
inlawrev-2164	238	15	unincorporated	unincorporated	ADJ
inlawrev-2164	238	16	organizations	organization	NOUN
inlawrev-2164	238	17	which	which	PRON
inlawrev-2164	238	18	resisted	resist	VERB
inlawrev-2164	238	19	it	it	PRON
inlawrev-2164	238	20	.	.	PUNCT
inlawrev-2164	239	1	in	in	ADP
inlawrev-2164	239	2	the	the	DET
inlawrev-2164	239	3	1950	1950	NUM
inlawrev-2164	239	4	-	-	NOUN
inlawrev-2164	239	5	60s	60	NOUN
inlawrev-2164	239	6	the	the	DET
inlawrev-2164	239	7	tax	tax	NOUN
inlawrev-2164	239	8	authorities	authority	NOUN
inlawrev-2164	239	9	were	be	AUX
inlawrev-2164	239	10	resisting	resist	VERB
inlawrev-2164	239	11	corporate	corporate	ADJ
inlawrev-2164	239	12	treatment	treatment	NOUN
inlawrev-2164	239	13	of	of	ADP
inlawrev-2164	239	14	many	many	ADJ
inlawrev-2164	239	15	unincorporated	unincorporated	ADJ
inlawrev-2164	239	16	organizations	organization	NOUN
inlawrev-2164	239	17	which	which	PRON
inlawrev-2164	239	18	sought	seek	VERB
inlawrev-2164	239	19	it	it	PRON
inlawrev-2164	239	20	.	.	PUNCT
inlawrev-2164	240	1	in	in	ADP
inlawrev-2164	240	2	each	each	DET
inlawrev-2164	240	3	period	period	NOUN
inlawrev-2164	240	4	,	,	PUNCT
inlawrev-2164	240	5	of	of	ADP
inlawrev-2164	240	6	course	course	NOUN
inlawrev-2164	240	7	,	,	PUNCT
inlawrev-2164	240	8	it	it	PRON
inlawrev-2164	240	9	was	be	AUX
inlawrev-2164	240	10	a	a	DET
inlawrev-2164	240	11	matter	matter	NOUN
inlawrev-2164	240	12	of	of	ADP
inlawrev-2164	240	13	which	which	DET
inlawrev-2164	240	14	form	form	NOUN
inlawrev-2164	240	15	produced	produce	VERB
inlawrev-2164	240	16	higher	high	ADJ
inlawrev-2164	240	17	taxes	taxis	NOUN
inlawrev-2164	240	18	for	for	ADP
inlawrev-2164	240	19	the	the	DET
inlawrev-2164	240	20	organizations	organization	NOUN
inlawrev-2164	240	21	involved	involve	VERB
inlawrev-2164	240	22	.	.	PUNCT
inlawrev-2164	241	1	a.	a.	PROPN
inlawrev-2164	241	2	bromberg	bromberg	PROPN
inlawrev-2164	241	3	,	,	PUNCT
inlawrev-2164	241	4	partnership	partnership	NOUN
inlawrev-2164	241	5	§	§	PROPN
inlawrev-2164	241	6	24	24	NUM
inlawrev-2164	241	7	,	,	PUNCT
inlawrev-2164	241	8	at	at	ADP
inlawrev-2164	241	9	140	140	NUM
inlawrev-2164	241	10	(	(	PUNCT
inlawrev-2164	241	11	1968	1968	NUM
inlawrev-2164	241	12	)	)	PUNCT
inlawrev-2164	241	13	.	.	PUNCT
inlawrev-2164	242	1	47	47	NUM
inlawrev-2164	242	2	the	the	DET
inlawrev-2164	242	3	term	term	NOUN
inlawrev-2164	242	4	"	"	PUNCT
inlawrev-2164	242	5	partnership	partnership	NOUN
inlawrev-2164	242	6	"	"	PUNCT
inlawrev-2164	242	7	includes	include	VERB
inlawrev-2164	242	8	a	a	DET
inlawrev-2164	242	9	syndicate	syndicate	NOUN
inlawrev-2164	242	10	,	,	PUNCT
inlawrev-2164	242	11	group	group	NOUN
inlawrev-2164	242	12	,	,	PUNCT
inlawrev-2164	242	13	pool	pool	NOUN
inlawrev-2164	242	14	,	,	PUNCT
inlawrev-2164	242	15	joint	joint	ADJ
inlawrev-2164	242	16	venture	venture	NOUN
inlawrev-2164	242	17	,	,	PUNCT
inlawrev-2164	242	18	or	or	CCONJ
inlawrev-2164	242	19	other	other	ADJ
inlawrev-2164	242	20	unincorporated	unincorporated	ADJ
inlawrev-2164	242	21	organization	organization	NOUN
inlawrev-2164	242	22	,	,	PUNCT
inlawrev-2164	242	23	through	through	ADP
inlawrev-2164	242	24	or	or	CCONJ
inlawrev-2164	242	25	by	by	ADP
inlawrev-2164	242	26	means	mean	NOUN
inlawrev-2164	242	27	of	of	ADP
inlawrev-2164	242	28	which	which	PRON
inlawrev-2164	242	29	any	any	DET
inlawrev-2164	242	30	business	business	NOUN
inlawrev-2164	242	31	,	,	PUNCT
inlawrev-2164	242	32	financial	financial	ADJ
inlawrev-2164	242	33	operation	operation	NOUN
inlawrev-2164	242	34	,	,	PUNCT
inlawrev-2164	242	35	or	or	CCONJ
inlawrev-2164	242	36	venture	venture	NOUN
inlawrev-2164	242	37	is	be	AUX
inlawrev-2164	242	38	carried	carry	VERB
inlawrev-2164	242	39	on	on	ADP
inlawrev-2164	242	40	,	,	PUNCT
inlawrev-2164	242	41	and	and	CCONJ
inlawrev-2164	242	42	which	which	PRON
inlawrev-2164	242	43	is	be	AUX
inlawrev-2164	242	44	not	not	PART
inlawrev-2164	242	45	,	,	PUNCT
inlawrev-2164	242	46	within	within	ADP
inlawrev-2164	242	47	the	the	DET
inlawrev-2164	242	48	meaning	meaning	NOUN
inlawrev-2164	242	49	of	of	ADP
inlawrev-2164	242	50	this	this	DET
inlawrev-2164	242	51	title	title	NOUN
inlawrev-2164	242	52	,	,	PUNCT
inlawrev-2164	242	53	a	a	DET
inlawrev-2164	242	54	trust	trust	NOUN
inlawrev-2164	242	55	or	or	CCONJ
inlawrev-2164	242	56	estate	estate	NOUN
inlawrev-2164	242	57	or	or	CCONJ
inlawrev-2164	242	58	a	a	DET
inlawrev-2164	242	59	corporation	corporation	NOUN
inlawrev-2164	242	60	;	;	PUNCT
inlawrev-2164	242	61	and	and	CCONJ
inlawrev-2164	242	62	the	the	DET
inlawrev-2164	242	63	term	term	NOUN
inlawrev-2164	242	64	"	"	PUNCT
inlawrev-2164	242	65	partner	partner	NOUN
inlawrev-2164	242	66	"	"	PUNCT
inlawrev-2164	242	67	includes	include	VERB
inlawrev-2164	242	68	a	a	DET
inlawrev-2164	242	69	member	member	NOUN
inlawrev-2164	242	70	in	in	ADP
inlawrev-2164	242	71	such	such	DET
inlawrev-2164	242	72	a	a	DET
inlawrev-2164	242	73	syndicate	syndicate	NOUN
inlawrev-2164	242	74	,	,	PUNCT
inlawrev-2164	242	75	group	group	NOUN
inlawrev-2164	242	76	,	,	PUNCT
inlawrev-2164	242	77	pool	pool	NOUN
inlawrev-2164	242	78	,	,	PUNCT
inlawrev-2164	242	79	joint	joint	ADJ
inlawrev-2164	242	80	venture	venture	NOUN
inlawrev-2164	242	81	,	,	PUNCT
inlawrev-2164	242	82	or	or	CCONJ
inlawrev-2164	242	83	organization	organization	NOUN
inlawrev-2164	242	84	.	.	PUNCT
inlawrev-2164	243	1	code	code	PROPN
inlawrev-2164	243	2	§	§	PROPN
inlawrev-2164	243	3	7701(a	7701(a	NOUN
inlawrev-2164	243	4	)	)	PUNCT
inlawrev-2164	243	5	(	(	PUNCT
inlawrev-2164	243	6	2	2	X
inlawrev-2164	243	7	)	)	PUNCT
inlawrev-2164	243	8	(	(	PUNCT
inlawrev-2164	243	9	emphasis	emphasis	NOUN
inlawrev-2164	243	10	added	add	VERB
inlawrev-2164	243	11	)	)	PUNCT
inlawrev-2164	243	12	.	.	PUNCT
inlawrev-2164	244	1	see	see	AUX
inlawrev-2164	244	2	also	also	ADV
inlawrev-2164	244	3	code	code	VERB
inlawrev-2164	244	4	§	§	PROPN
inlawrev-2164	244	5	761(a	761(a	PROPN
inlawrev-2164	244	6	)	)	PUNCT
inlawrev-2164	244	7	,	,	PUNCT
inlawrev-2164	244	8	(	(	PUNCT
inlawrev-2164	244	9	b	b	NOUN
inlawrev-2164	244	10	)	)	PUNCT
inlawrev-2164	244	11	.	.	PUNCT
inlawrev-2164	245	1	912	912	NUM
inlawrev-2164	245	2	indiana	indiana	PROPN
inlawrev-2164	245	3	law	law	PROPN
inlawrev-2164	245	4	review	review	NOUN
inlawrev-2164	245	5	[	[	X
inlawrev-2164	245	6	vol	vol	NOUN
inlawrev-2164	245	7	.	.	NOUN
inlawrev-2164	245	8	8	8	NUM
inlawrev-2164	245	9	:	:	PUNCT
inlawrev-2164	245	10	s99	s99	NOUN
inlawrev-2164	245	11	or	or	CCONJ
inlawrev-2164	245	12	corporations	corporation	NOUN
inlawrev-2164	245	13	.	.	PUNCT
inlawrev-2164	246	1	48	48	NUM
inlawrev-2164	246	2	under	under	ADP
inlawrev-2164	246	3	the	the	DET
inlawrev-2164	246	4	regulations	regulation	NOUN
inlawrev-2164	246	5	,	,	PUNCT
inlawrev-2164	246	6	"	"	PUNCT
inlawrev-2164	246	7	corporate	corporate	ADJ
inlawrev-2164	246	8	characteristics	characteristic	NOUN
inlawrev-2164	246	9	"	"	PUNCT
inlawrev-2164	246	10	are	be	AUX
inlawrev-2164	246	11	the	the	DET
inlawrev-2164	246	12	basis	basis	NOUN
inlawrev-2164	246	13	for	for	ADP
inlawrev-2164	246	14	distinguishing	distinguish	VERB
inlawrev-2164	246	15	a	a	DET
inlawrev-2164	246	16	partnership	partnership	NOUN
inlawrev-2164	246	17	from	from	ADP
inlawrev-2164	246	18	an	an	DET
inlawrev-2164	246	19	association	association	NOUN
inlawrev-2164	246	20	taxable	taxable	ADJ
inlawrev-2164	246	21	as	as	ADP
inlawrev-2164	246	22	a	a	DET
inlawrev-2164	246	23	corporation	corporation	NOUN
inlawrev-2164	246	24	.	.	PUNCT
inlawrev-2164	247	1	six	six	NUM
inlawrev-2164	247	2	"	"	PUNCT
inlawrev-2164	247	3	major	major	ADJ
inlawrev-2164	247	4	characteristics	characteristic	NOUN
inlawrev-2164	247	5	"	"	PUNCT
inlawrev-2164	247	6	ordinarily	ordinarily	ADV
inlawrev-2164	247	7	found	find	VERB
inlawrev-2164	247	8	"	"	PUNCT
inlawrev-2164	247	9	in	in	ADP
inlawrev-2164	247	10	a	a	DET
inlawrev-2164	247	11	pure	pure	ADJ
inlawrev-2164	247	12	corporation	corporation	NOUN
inlawrev-2164	247	13	"	"	PUNCT
inlawrev-2164	247	14	tend	tend	VERB
inlawrev-2164	247	15	to	to	PART
inlawrev-2164	247	16	distinguish	distinguish	VERB
inlawrev-2164	247	17	the	the	DET
inlawrev-2164	247	18	corporate	corporate	ADJ
inlawrev-2164	247	19	form	form	NOUN
inlawrev-2164	247	20	from	from	ADP
inlawrev-2164	247	21	other	other	ADJ
inlawrev-2164	247	22	organization	organization	NOUN
inlawrev-2164	247	23	forms	form	NOUN
inlawrev-2164	247	24	.	.	PUNCT
inlawrev-2164	248	1	these	these	DET
inlawrev-2164	248	2	corporate	corporate	ADJ
inlawrev-2164	248	3	characteristics	characteristic	NOUN
inlawrev-2164	248	4	include	include	VERB
inlawrev-2164	248	5	(	(	PUNCT
inlawrev-2164	248	6	1	1	X
inlawrev-2164	248	7	)	)	PUNCT
inlawrev-2164	248	8	associates	associate	NOUN
inlawrev-2164	248	9	;	;	PUNCT
inlawrev-2164	248	10	(	(	PUNCT
inlawrev-2164	248	11	2	2	X
inlawrev-2164	248	12	)	)	PUNCT
inlawrev-2164	248	13	an	an	DET
inlawrev-2164	248	14	objective	objective	NOUN
inlawrev-2164	248	15	to	to	PART
inlawrev-2164	248	16	carry	carry	VERB
inlawrev-2164	248	17	on	on	ADP
inlawrev-2164	248	18	business	business	NOUN
inlawrev-2164	248	19	and	and	CCONJ
inlawrev-2164	248	20	divide	divide	VERB
inlawrev-2164	248	21	the	the	DET
inlawrev-2164	248	22	gains	gain	NOUN
inlawrev-2164	248	23	therefrom	therefrom	NOUN
inlawrev-2164	248	24	;	;	PUNCT
inlawrev-2164	248	25	(	(	PUNCT
inlawrev-2164	248	26	3	3	X
inlawrev-2164	248	27	)	)	PUNCT
inlawrev-2164	248	28	coninuity	coninuity	NOUN
inlawrev-2164	248	29	of	of	ADP
inlawrev-2164	248	30	life	life	NOUN
inlawrev-2164	248	31	;	;	PUNCT
inlawrev-2164	248	32	(	(	PUNCT
inlawrev-2164	248	33	4	4	X
inlawrev-2164	248	34	)	)	PUNCT
inlawrev-2164	248	35	centralization	centralization	NOUN
inlawrev-2164	248	36	of	of	ADP
inlawrev-2164	248	37	management	management	NOUN
inlawrev-2164	248	38	;	;	PUNCT
inlawrev-2164	248	39	(	(	PUNCT
inlawrev-2164	248	40	5	5	X
inlawrev-2164	248	41	)	)	PUNCT
inlawrev-2164	248	42	liability	liability	NOUN
inlawrev-2164	248	43	for	for	ADP
inlawrev-2164	248	44	corporate	corporate	ADJ
inlawrev-2164	248	45	debts	debt	NOUN
inlawrev-2164	248	46	limited	limit	VERB
inlawrev-2164	248	47	to	to	ADP
inlawrev-2164	248	48	corporate	corporate	ADJ
inlawrev-2164	248	49	property	property	NOUN
inlawrev-2164	248	50	;	;	PUNCT
inlawrev-2164	248	51	and	and	CCONJ
inlawrev-2164	248	52	(	(	PUNCT
inlawrev-2164	248	53	6	6	X
inlawrev-2164	248	54	)	)	PUNCT
inlawrev-2164	248	55	free	free	ADJ
inlawrev-2164	248	56	transferability	transferability	NOUN
inlawrev-2164	248	57	of	of	ADP
inlawrev-2164	248	58	interests	interest	NOUN
inlawrev-2164	248	59	.	.	PUNCT
inlawrev-2164	249	1	because	because	SCONJ
inlawrev-2164	249	2	the	the	DET
inlawrev-2164	249	3	first	first	ADJ
inlawrev-2164	249	4	two	two	NUM
inlawrev-2164	249	5	characteristics	characteristic	NOUN
inlawrev-2164	249	6	are	be	AUX
inlawrev-2164	249	7	"	"	PUNCT
inlawrev-2164	249	8	generally	generally	ADV
inlawrev-2164	249	9	common	common	ADJ
inlawrev-2164	249	10	to	to	ADP
inlawrev-2164	249	11	both	both	DET
inlawrev-2164	249	12	corporations	corporation	NOUN
inlawrev-2164	249	13	and	and	CCONJ
inlawrev-2164	249	14	partnerships	partnership	NOUN
inlawrev-2164	249	15	,	,	PUNCT
inlawrev-2164	249	16	"	"	PUNCT
inlawrev-2164	249	17	tax	tax	NOUN
inlawrev-2164	249	18	classification	classification	NOUN
inlawrev-2164	249	19	depends	depend	VERB
inlawrev-2164	249	20	on	on	ADP
inlawrev-2164	249	21	the	the	DET
inlawrev-2164	249	22	presence	presence	NOUN
inlawrev-2164	249	23	of	of	ADP
inlawrev-2164	249	24	the	the	DET
inlawrev-2164	249	25	last	last	ADJ
inlawrev-2164	249	26	four.49	four.49	PROPN
inlawrev-2164	249	27	furthermore	furthermore	ADV
inlawrev-2164	249	28	,	,	PUNCT
inlawrev-2164	249	29	the	the	DET
inlawrev-2164	249	30	regulations	regulation	NOUN
inlawrev-2164	249	31	provide	provide	VERB
inlawrev-2164	249	32	that	that	SCONJ
inlawrev-2164	249	33	an	an	DET
inlawrev-2164	249	34	unincorporated	unincorporated	ADJ
inlawrev-2164	249	35	organization	organization	NOUN
inlawrev-2164	249	36	will	will	AUX
inlawrev-2164	249	37	"	"	PUNCT
inlawrev-2164	249	38	not	not	PART
inlawrev-2164	249	39	be	be	AUX
inlawrev-2164	249	40	classified	classify	VERB
inlawrev-2164	249	41	as	as	ADP
inlawrev-2164	249	42	an	an	DET
inlawrev-2164	249	43	association	association	NOUN
inlawrev-2164	249	44	unless	unless	SCONJ
inlawrev-2164	249	45	such	such	ADJ
inlawrev-2164	249	46	organization	organization	NOUN
inlawrev-2164	249	47	has	have	VERB
inlawrev-2164	249	48	more	more	ADJ
inlawrev-2164	249	49	corporate	corporate	ADJ
inlawrev-2164	249	50	characteristics	characteristic	NOUN
inlawrev-2164	249	51	than	than	ADP
inlawrev-2164	249	52	noncorporate	noncorporate	ADJ
inlawrev-2164	249	53	characteristics	characteristic	NOUN
inlawrev-2164	249	54	.	.	PUNCT
inlawrev-2164	250	1	"50	"50	PROPN
inlawrev-2164	251	1	the	the	DET
inlawrev-2164	251	2	basic	basic	ADJ
inlawrev-2164	251	3	rule	rule	NOUN
inlawrev-2164	251	4	is	be	AUX
inlawrev-2164	251	5	that	that	SCONJ
inlawrev-2164	251	6	partnership	partnership	NOUN
inlawrev-2164	251	7	classification	classification	NOUN
inlawrev-2164	251	8	is	be	AUX
inlawrev-2164	251	9	available	available	ADJ
inlawrev-2164	251	10	whenever	whenever	SCONJ
inlawrev-2164	251	11	any	any	DET
inlawrev-2164	251	12	two	two	NUM
inlawrev-2164	251	13	of	of	ADP
inlawrev-2164	251	14	the	the	DET
inlawrev-2164	251	15	last	last	ADJ
inlawrev-2164	251	16	four	four	NUM
inlawrev-2164	251	17	corporate	corporate	ADJ
inlawrev-2164	251	18	characteristics	characteristic	NOUN
inlawrev-2164	251	19	are	be	AUX
inlawrev-2164	251	20	avoided	avoid	VERB
inlawrev-2164	251	21	.	.	PUNCT
inlawrev-2164	252	1	although	although	SCONJ
inlawrev-2164	252	2	the	the	DET
inlawrev-2164	252	3	regulations	regulation	NOUN
inlawrev-2164	252	4	state	state	VERB
inlawrev-2164	252	5	that	that	SCONJ
inlawrev-2164	252	6	"	"	PUNCT
inlawrev-2164	252	7	other	other	ADJ
inlawrev-2164	252	8	factors	factor	NOUN
inlawrev-2164	252	9	"	"	PUNCT
inlawrev-2164	252	10	in	in	ADP
inlawrev-2164	252	11	addition	addition	NOUN
inlawrev-2164	252	12	to	to	ADP
inlawrev-2164	252	13	these	these	PRON
inlawrev-2164	252	14	"	"	PUNCT
inlawrev-2164	252	15	may	may	AUX
inlawrev-2164	252	16	be	be	AUX
inlawrev-2164	252	17	found	find	VERB
inlawrev-2164	252	18	in	in	ADP
inlawrev-2164	252	19	some	some	DET
inlawrev-2164	252	20	cases	case	NOUN
inlawrev-2164	252	21	which	which	PRON
inlawrev-2164	252	22	may	may	AUX
inlawrev-2164	252	23	be	be	AUX
inlawrev-2164	252	24	significant	significant	ADJ
inlawrev-2164	252	25	in	in	ADP
inlawrev-2164	252	26	classifying	classify	VERB
inlawrev-2164	252	27	an	an	DET
inlawrev-2164	252	28	organization	organization	NOUN
inlawrev-2164	252	29	as	as	ADP
inlawrev-2164	252	30	an	an	DET
inlawrev-2164	252	31	association	association	NOUN
inlawrev-2164	252	32	,	,	PUNCT
inlawrev-2164	252	33	a	a	DET
inlawrev-2164	252	34	partnership	partnership	NOUN
inlawrev-2164	252	35	,	,	PUNCT
inlawrev-2164	252	36	or	or	CCONJ
inlawrev-2164	252	37	a	a	DET
inlawrev-2164	252	38	trust	trust	NOUN
inlawrev-2164	252	39	,	,	PUNCT
inlawrev-2164	252	40	"	"	PUNCT
inlawrev-2164	252	41	there	there	PRON
inlawrev-2164	252	42	is	be	VERB
inlawrev-2164	252	43	no	no	DET
inlawrev-2164	252	44	suggestion	suggestion	NOUN
inlawrev-2164	252	45	as	as	ADP
inlawrev-2164	252	46	to	to	ADP
inlawrev-2164	252	47	what	what	PRON
inlawrev-2164	252	48	those	those	DET
inlawrev-2164	252	49	"	"	PUNCT
inlawrev-2164	252	50	other	other	ADJ
inlawrev-2164	252	51	factors	factor	NOUN
inlawrev-2164	252	52	"	"	PUNCT
inlawrev-2164	252	53	might	might	AUX
inlawrev-2164	252	54	be	be	AUX
inlawrev-2164	252	55	.	.	PUNCT
inlawrev-2164	253	1	51	51	NUM
inlawrev-2164	253	2	1	1	NUM
inlawrev-2164	253	3	.	.	PUNCT
inlawrev-2164	253	4	centralization	centralization	NOUN
inlawrev-2164	253	5	of	of	ADP
inlawrev-2164	253	6	management	management	NOUN
inlawrev-2164	253	7	centralized	centralize	VERB
inlawrev-2164	253	8	management	management	NOUN
inlawrev-2164	253	9	is	be	AUX
inlawrev-2164	253	10	present	present	ADJ
inlawrev-2164	253	11	if	if	SCONJ
inlawrev-2164	253	12	any	any	DET
inlawrev-2164	253	13	person	person	NOUN
inlawrev-2164	253	14	or	or	CCONJ
inlawrev-2164	253	15	group	group	NOUN
inlawrev-2164	253	16	"	"	PUNCT
inlawrev-2164	253	17	has	have	AUX
inlawrev-2164	253	18	continuing	continue	VERB
inlawrev-2164	253	19	exclusive	exclusive	ADJ
inlawrev-2164	253	20	authority	authority	NOUN
inlawrev-2164	253	21	to	to	PART
inlawrev-2164	253	22	make	make	VERB
inlawrev-2164	253	23	the	the	DET
inlawrev-2164	253	24	management	management	NOUN
inlawrev-2164	253	25	decisions	decision	NOUN
inlawrev-2164	253	26	necessary	necessary	ADJ
inlawrev-2164	253	27	to	to	ADP
inlawrev-2164	253	28	the	the	DET
inlawrev-2164	253	29	conduct	conduct	NOUN
inlawrev-2164	253	30	of	of	ADP
inlawrev-2164	253	31	the	the	DET
inlawrev-2164	253	32	business	business	NOUN
inlawrev-2164	253	33	"	"	PUNCT
inlawrev-2164	253	34	such	such	ADJ
inlawrev-2164	253	35	that	that	SCONJ
inlawrev-2164	253	36	the	the	DET
inlawrev-2164	253	37	persons	person	NOUN
inlawrev-2164	253	38	"	"	PUNCT
inlawrev-2164	253	39	resemble	resemble	VERB
inlawrev-2164	253	40	the	the	DET
inlawrev-2164	253	41	directors	director	NOUN
inlawrev-2164	253	42	of	of	ADP
inlawrev-2164	253	43	a	a	DET
inlawrev-2164	253	44	statutory	statutory	ADJ
inlawrev-2164	253	45	corporation	corporation	NOUN
inlawrev-2164	253	46	.	.	PUNCT
inlawrev-2164	253	47	"	"	PUNCT
inlawrev-2164	254	1	52	52	NUM
inlawrev-2164	254	2	those	those	PRON
inlawrev-2164	254	3	having	have	VERB
inlawrev-2164	254	4	the	the	DET
inlawrev-2164	254	5	authority	authority	NOUN
inlawrev-2164	254	6	need	need	AUX
inlawrev-2164	254	7	not	not	PART
inlawrev-2164	254	8	be	be	AUX
inlawrev-2164	254	9	members	member	NOUN
inlawrev-2164	254	10	of	of	ADP
inlawrev-2164	254	11	the	the	DET
inlawrev-2164	254	12	organization	organization	NOUN
inlawrev-2164	254	13	,	,	PUNCT
inlawrev-2164	254	14	53	53	NUM
inlawrev-2164	254	15	but	but	CCONJ
inlawrev-2164	254	16	must	must	AUX
inlawrev-2164	254	17	have	have	VERB
inlawrev-2164	254	18	48"corporation	48"corporation	NOUN
inlawrev-2164	254	19	"	"	PUNCT
inlawrev-2164	254	20	is	be	AUX
inlawrev-2164	254	21	broadly	broadly	ADV
inlawrev-2164	254	22	defined	define	VERB
inlawrev-2164	254	23	to	to	PART
inlawrev-2164	254	24	include	include	VERB
inlawrev-2164	254	25	"	"	PUNCT
inlawrev-2164	254	26	associations	association	NOUN
inlawrev-2164	254	27	,	,	PUNCT
inlawrev-2164	254	28	joint	joint	ADJ
inlawrev-2164	254	29	-	-	PUNCT
inlawrev-2164	254	30	stock	stock	NOUN
inlawrev-2164	254	31	companies	company	NOUN
inlawrev-2164	254	32	and	and	CCONJ
inlawrev-2164	254	33	insurance	insurance	NOUN
inlawrev-2164	254	34	companies	company	NOUN
inlawrev-2164	254	35	.	.	PUNCT
inlawrev-2164	254	36	"	"	PUNCT
inlawrev-2164	255	1	code	code	PROPN
inlawrev-2164	255	2	§	§	PROPN
inlawrev-2164	255	3	7701(a	7701(a	NOUN
inlawrev-2164	255	4	)	)	PUNCT
inlawrev-2164	255	5	(	(	PUNCT
inlawrev-2164	255	6	3	3	NUM
inlawrev-2164	255	7	)	)	PUNCT
inlawrev-2164	255	8	.	.	PUNCT
inlawrev-2164	256	1	see	see	VERB
inlawrev-2164	256	2	also	also	ADV
inlawrev-2164	256	3	treas	treas	PROPN
inlawrev-2164	256	4	.	.	PUNCT
inlawrev-2164	257	1	reg	reg	NOUN
inlawrev-2164	257	2	.	.	PUNCT
inlawrev-2164	258	1	§	§	PROPN
inlawrev-2164	258	2	301.7701(c	301.7701(c	NOUN
inlawrev-2164	258	3	)	)	PUNCT
inlawrev-2164	258	4	(	(	PUNCT
inlawrev-2164	258	5	1965	1965	NUM
inlawrev-2164	258	6	)	)	PUNCT
inlawrev-2164	258	7	,	,	PUNCT
inlawrev-2164	258	8	which	which	PRON
inlawrev-2164	258	9	provides	provide	VERB
inlawrev-2164	258	10	:	:	PUNCT
inlawrev-2164	258	11	the	the	DET
inlawrev-2164	258	12	term	term	NOUN
inlawrev-2164	258	13	"	"	PUNCT
inlawrev-2164	258	14	corporation	corporation	NOUN
inlawrev-2164	258	15	"	"	PUNCT
inlawrev-2164	258	16	is	be	AUX
inlawrev-2164	258	17	not	not	PART
inlawrev-2164	258	18	limited	limit	VERB
inlawrev-2164	258	19	to	to	ADP
inlawrev-2164	258	20	the	the	DET
inlawrev-2164	258	21	artificial	artificial	ADJ
inlawrev-2164	258	22	entity	entity	NOUN
inlawrev-2164	258	23	usually	usually	ADV
inlawrev-2164	258	24	know	know	VERB
inlawrev-2164	258	25	as	as	ADP
inlawrev-2164	258	26	a	a	DET
inlawrev-2164	258	27	corporation	corporation	NOUN
inlawrev-2164	258	28	,	,	PUNCT
inlawrev-2164	258	29	but	but	CCONJ
inlawrev-2164	258	30	includes	include	VERB
inlawrev-2164	258	31	also	also	ADV
inlawrev-2164	258	32	an	an	DET
inlawrev-2164	258	33	association	association	NOUN
inlawrev-2164	258	34	,	,	PUNCT
inlawrev-2164	258	35	a	a	DET
inlawrev-2164	258	36	trust	trust	NOUN
inlawrev-2164	258	37	classed	class	VERB
inlawrev-2164	258	38	as	as	ADP
inlawrev-2164	258	39	an	an	DET
inlawrev-2164	258	40	association	association	NOUN
inlawrev-2164	258	41	because	because	SCONJ
inlawrev-2164	258	42	of	of	ADP
inlawrev-2164	258	43	its	its	PRON
inlawrev-2164	258	44	nature	nature	NOUN
inlawrev-2164	258	45	or	or	CCONJ
inlawrev-2164	258	46	its	its	PRON
inlawrev-2164	258	47	activities	activity	NOUN
inlawrev-2164	258	48	,	,	PUNCT
inlawrev-2164	258	49	a	a	DET
inlawrev-2164	258	50	jointstock	jointstock	NOUN
inlawrev-2164	258	51	company	company	NOUN
inlawrev-2164	258	52	,	,	PUNCT
inlawrev-2164	258	53	and	and	CCONJ
inlawrev-2164	258	54	an	an	DET
inlawrev-2164	258	55	insurance	insurance	NOUN
inlawrev-2164	258	56	company	company	NOUN
inlawrev-2164	258	57	.	.	PUNCT
inlawrev-2164	259	1	49treas	49treas	NUM
inlawrev-2164	259	2	.	.	PUNCT
inlawrev-2164	260	1	reg	reg	NOUN
inlawrev-2164	260	2	.	.	PUNCT
inlawrev-2164	261	1	§	§	PROPN
inlawrev-2164	261	2	301.7701	301.7701	NUM
inlawrev-2164	261	3	-	-	SYM
inlawrev-2164	261	4	2	2	NUM
inlawrev-2164	261	5	(	(	PUNCT
inlawrev-2164	261	6	a	a	NOUN
inlawrev-2164	261	7	)	)	PUNCT
inlawrev-2164	261	8	(	(	PUNCT
inlawrev-2164	261	9	2	2	NUM
inlawrev-2164	261	10	)	)	PUNCT
inlawrev-2164	261	11	(	(	PUNCT
inlawrev-2164	261	12	1965	1965	NUM
inlawrev-2164	261	13	)	)	PUNCT
inlawrev-2164	261	14	.	.	PUNCT
inlawrev-2164	262	1	50	50	NUM
inlawrev-2164	263	1	i	i	PRON
inlawrev-2164	263	2	d.	d.	PROPN
inlawrev-2164	263	3	§	§	PROPN
inlawrev-2164	263	4	301.7701	301.7701	PROPN
inlawrev-2164	263	5	-	-	SYM
inlawrev-2164	263	6	2	2	NUM
inlawrev-2164	263	7	(	(	PUNCT
inlawrev-2164	263	8	a	a	NOUN
inlawrev-2164	263	9	)	)	PUNCT
inlawrev-2164	263	10	(	(	PUNCT
inlawrev-2164	263	11	3	3	NUM
inlawrev-2164	263	12	)	)	PUNCT
inlawrev-2164	263	13	.	.	PUNCT
inlawrev-2164	264	1	5	5	X
inlawrev-2164	264	2	}	}	PUNCT
inlawrev-2164	264	3	i	i	PROPN
inlawrev-2164	264	4	d.	d.	PROPN
inlawrev-2164	264	5	§	§	PROPN
inlawrev-2164	264	6	301.7701	301.7701	PROPN
inlawrev-2164	264	7	-	-	SYM
inlawrev-2164	264	8	2	2	NUM
inlawrev-2164	264	9	(	(	PUNCT
inlawrev-2164	264	10	a)(1	a)(1	NOUN
inlawrev-2164	264	11	)	)	PUNCT
inlawrev-2164	264	12	.	.	PUNCT
inlawrev-2164	265	1	s	s	PART
inlawrev-2164	266	1	hd	hd	PROPN
inlawrev-2164	266	2	.	.	PUNCT
inlawrev-2164	267	1	§	§	PROPN
inlawrev-2164	267	2	301.7701	301.7701	NUM
inlawrev-2164	267	3	-	-	SYM
inlawrev-2164	267	4	2	2	NUM
inlawrev-2164	267	5	(	(	PUNCT
inlawrev-2164	267	6	c	c	NOUN
inlawrev-2164	267	7	)	)	PUNCT
inlawrev-2164	267	8	(	(	PUNCT
inlawrev-2164	267	9	1	1	NUM
inlawrev-2164	267	10	)	)	PUNCT
inlawrev-2164	267	11	.	.	PUNCT
inlawrev-2164	268	1	the	the	DET
inlawrev-2164	268	2	regulations	regulation	NOUN
inlawrev-2164	268	3	further	far	ADV
inlawrev-2164	268	4	provide	provide	VERB
inlawrev-2164	268	5	that	that	SCONJ
inlawrev-2164	268	6	organizations	organization	NOUN
inlawrev-2164	268	7	"	"	PUNCT
inlawrev-2164	268	8	composed	compose	VERB
inlawrev-2164	268	9	of	of	ADP
inlawrev-2164	268	10	many	many	ADJ
inlawrev-2164	268	11	members	member	NOUN
inlawrev-2164	268	12	"	"	PUNCT
inlawrev-2164	268	13	generally	generally	ADV
inlawrev-2164	268	14	are	be	AUX
inlawrev-2164	268	15	centrally	centrally	ADV
inlawrev-2164	268	16	managed	manage	VERB
inlawrev-2164	268	17	.	.	PUNCT
inlawrev-2164	269	1	52	52	NUM
inlawrev-2164	270	1	i	i	PROPN
inlawrev-2164	270	2	d.	d.	PROPN
inlawrev-2164	270	3	§	§	PROPN
inlawrev-2164	270	4	301.7701	301.7701	PROPN
inlawrev-2164	270	5	-	-	SYM
inlawrev-2164	270	6	2	2	NUM
inlawrev-2164	270	7	(	(	PUNCT
inlawrev-2164	270	8	c)(2	c)(2	X
inlawrev-2164	270	9	):	):	PUNCT
inlawrev-2164	270	10	centralized	centralize	VERB
inlawrev-2164	270	11	management	management	NOUN
inlawrev-2164	270	12	can	can	AUX
inlawrev-2164	270	13	be	be	AUX
inlawrev-2164	270	14	accomplished	accomplish	VERB
inlawrev-2164	270	15	by	by	ADP
inlawrev-2164	270	16	election	election	NOUN
inlawrev-2164	270	17	to	to	ADP
inlawrev-2164	270	18	office	office	NOUN
inlawrev-2164	270	19	,	,	PUNCT
inlawrev-2164	270	20	by	by	ADP
inlawrev-2164	270	21	proxy	proxy	ADJ
inlawrev-2164	270	22	appointment	appointment	NOUN
inlawrev-2164	270	23	,	,	PUNCT
inlawrev-2164	270	24	or	or	CCONJ
inlawrev-2164	270	25	by	by	ADP
inlawrev-2164	270	26	any	any	DET
inlawrev-2164	270	27	other	other	ADJ
inlawrev-2164	270	28	means	mean	NOUN
inlawrev-2164	270	29	which	which	PRON
inlawrev-2164	270	30	has	have	VERB
inlawrev-2164	270	31	the	the	DET
inlawrev-2164	270	32	effect	effect	NOUN
inlawrev-2164	270	33	of	of	ADP
inlawrev-2164	270	34	concentrating	concentrate	VERB
inlawrev-2164	270	35	in	in	ADP
inlawrev-2164	270	36	a	a	DET
inlawrev-2164	270	37	management	management	NOUN
inlawrev-2164	270	38	group	group	NOUN
inlawrev-2164	270	39	continuing	continue	VERB
inlawrev-2164	270	40	exclusive	exclusive	ADJ
inlawrev-2164	270	41	authority	authority	NOUN
inlawrev-2164	270	42	to	to	PART
inlawrev-2164	270	43	make	make	VERB
inlawrev-2164	270	44	management	management	NOUN
inlawrev-2164	270	45	decisions	decision	NOUN
inlawrev-2164	270	46	.	.	PUNCT
inlawrev-2164	271	1	1975	1975	NUM
inlawrev-2164	271	2	]	]	PUNCT
inlawrev-2164	271	3	realty	realty	NOUN
inlawrev-2164	271	4	shelter	shelter	VERB
inlawrev-2164	271	5	partnerships	partnership	NOUN
inlawrev-2164	271	6	9l3	9l3	NUM
inlawrev-2164	271	7	continuing	continue	VERB
inlawrev-2164	271	8	exclusive	exclusive	ADJ
inlawrev-2164	271	9	authority	authority	NOUN
inlawrev-2164	271	10	to	to	PART
inlawrev-2164	271	11	make	make	VERB
inlawrev-2164	271	12	independent	independent	ADJ
inlawrev-2164	271	13	business	business	NOUN
inlawrev-2164	271	14	decisions	decision	NOUN
inlawrev-2164	271	15	on	on	ADP
inlawrev-2164	271	16	behalf	behalf	NOUN
inlawrev-2164	271	17	of	of	ADP
inlawrev-2164	271	18	the	the	DET
inlawrev-2164	271	19	organization	organization	NOUN
inlawrev-2164	271	20	which	which	PRON
inlawrev-2164	271	21	do	do	AUX
inlawrev-2164	271	22	not	not	PART
inlawrev-2164	271	23	require	require	VERB
inlawrev-2164	271	24	ratification	ratification	NOUN
inlawrev-2164	271	25	by	by	ADP
inlawrev-2164	271	26	members	member	NOUN
inlawrev-2164	271	27	of	of	ADP
inlawrev-2164	271	28	such	such	ADJ
inlawrev-2164	271	29	organization	organization	NOUN
inlawrev-2164	271	30	.	.	PUNCT
inlawrev-2164	272	1	thus	thus	ADV
inlawrev-2164	272	2	,	,	PUNCT
inlawrev-2164	272	3	there	there	PRON
inlawrev-2164	272	4	is	be	VERB
inlawrev-2164	272	5	not	not	PART
inlawrev-2164	272	6	centralized	centralize	VERB
inlawrev-2164	272	7	management	management	NOUN
inlawrev-2164	272	8	when	when	SCONJ
inlawrev-2164	272	9	the	the	DET
inlawrev-2164	272	10	centralized	centralized	ADJ
inlawrev-2164	272	11	authority	authority	NOUN
inlawrev-2164	272	12	is	be	AUX
inlawrev-2164	272	13	merely	merely	ADV
inlawrev-2164	272	14	to	to	PART
inlawrev-2164	272	15	perform	perform	VERB
inlawrev-2164	272	16	ministerial	ministerial	ADJ
inlawrev-2164	272	17	acts	act	NOUN
inlawrev-2164	272	18	as	as	ADP
inlawrev-2164	272	19	an	an	DET
inlawrev-2164	272	20	agent	agent	NOUN
inlawrev-2164	272	21	at	at	ADP
inlawrev-2164	272	22	the	the	DET
inlawrev-2164	272	23	direction	direction	NOUN
inlawrev-2164	272	24	of	of	ADP
inlawrev-2164	272	25	a	a	DET
inlawrev-2164	272	26	principal	principal	NOUN
inlawrev-2164	272	27	.	.	PUNCT
inlawrev-2164	273	1	54	54	NUM
inlawrev-2164	273	2	exclusivity	exclusivity	NOUN
inlawrev-2164	273	3	of	of	ADP
inlawrev-2164	273	4	management	management	NOUN
inlawrev-2164	273	5	authority	authority	NOUN
inlawrev-2164	273	6	is	be	AUX
inlawrev-2164	273	7	flatly	flatly	ADV
inlawrev-2164	273	8	deemed	deem	VERB
inlawrev-2164	273	9	absent	absent	ADJ
inlawrev-2164	273	10	in	in	ADP
inlawrev-2164	273	11	general	general	ADJ
inlawrev-2164	273	12	partnerships	partnership	NOUN
inlawrev-2164	273	13	because	because	SCONJ
inlawrev-2164	273	14	of	of	ADP
inlawrev-2164	273	15	the	the	DET
inlawrev-2164	273	16	"	"	PUNCT
inlawrev-2164	273	17	mutual	mutual	ADJ
inlawrev-2164	273	18	agency	agency	NOUN
inlawrev-2164	273	19	relationship	relationship	NOUN
inlawrev-2164	273	20	"	"	PUNCT
inlawrev-2164	273	21	among	among	ADP
inlawrev-2164	273	22	general	general	ADJ
inlawrev-2164	273	23	partners	partner	NOUN
inlawrev-2164	273	24	.	.	PUNCT
inlawrev-2164	274	1	an	an	DET
inlawrev-2164	274	2	agreement	agreement	NOUN
inlawrev-2164	274	3	among	among	ADP
inlawrev-2164	274	4	the	the	DET
inlawrev-2164	274	5	partners	partner	NOUN
inlawrev-2164	274	6	to	to	PART
inlawrev-2164	274	7	vest	vest	VERB
inlawrev-2164	274	8	management	management	NOUN
inlawrev-2164	274	9	powers	power	NOUN
inlawrev-2164	274	10	exclusively	exclusively	ADV
inlawrev-2164	274	11	in	in	ADP
inlawrev-2164	274	12	a	a	DET
inlawrev-2164	274	13	select	select	ADJ
inlawrev-2164	274	14	few	few	ADJ
inlawrev-2164	274	15	"	"	PUNCT
inlawrev-2164	274	16	will	will	AUX
inlawrev-2164	274	17	be	be	AUX
inlawrev-2164	274	18	ineffective	ineffective	ADJ
inlawrev-2164	274	19	as	as	ADP
inlawrev-2164	274	20	against	against	ADP
inlawrev-2164	274	21	an	an	DET
inlawrev-2164	274	22	outsider	outsider	NOUN
inlawrev-2164	274	23	who	who	PRON
inlawrev-2164	274	24	had	have	VERB
inlawrev-2164	274	25	no	no	DET
inlawrev-2164	274	26	notice	notice	NOUN
inlawrev-2164	274	27	of	of	ADP
inlawrev-2164	274	28	it	it	PRON
inlawrev-2164	274	29	"	"	PUNCT
inlawrev-2164	274	30	and	and	CCONJ
inlawrev-2164	274	31	is	be	AUX
inlawrev-2164	274	32	insufficient	insufficient	ADJ
inlawrev-2164	274	33	to	to	PART
inlawrev-2164	274	34	constitute	constitute	VERB
inlawrev-2164	274	35	centralized	centralized	ADJ
inlawrev-2164	274	36	management	management	NOUN
inlawrev-2164	274	37	.	.	PUNCT
inlawrev-2164	275	1	even	even	ADV
inlawrev-2164	275	2	though	though	SCONJ
inlawrev-2164	275	3	limited	limited	ADJ
inlawrev-2164	275	4	partners	partner	NOUN
inlawrev-2164	275	5	may	may	AUX
inlawrev-2164	275	6	not	not	PART
inlawrev-2164	275	7	exercise	exercise	VERB
inlawrev-2164	275	8	"	"	PUNCT
inlawrev-2164	275	9	control	control	NOUN
inlawrev-2164	275	10	"	"	PUNCT
inlawrev-2164	275	11	over	over	ADP
inlawrev-2164	275	12	the	the	DET
inlawrev-2164	275	13	business	business	NOUN
inlawrev-2164	275	14	,	,	PUNCT
inlawrev-2164	275	15	limited	limited	ADJ
inlawrev-2164	275	16	partnerships	partnership	NOUN
inlawrev-2164	275	17	generally	generally	ADV
inlawrev-2164	275	18	do	do	AUX
inlawrev-2164	275	19	not	not	PART
inlawrev-2164	275	20	have	have	VERB
inlawrev-2164	275	21	centralized	centralize	VERB
inlawrev-2164	275	22	management	management	NOUN
inlawrev-2164	275	23	.	.	PUNCT
inlawrev-2164	276	1	however	however	ADV
inlawrev-2164	276	2	,	,	PUNCT
inlawrev-2164	276	3	"	"	PUNCT
inlawrev-2164	276	4	centralized	centralized	ADJ
inlawrev-2164	276	5	management	management	NOUN
inlawrev-2164	276	6	ordinarily	ordinarily	ADV
inlawrev-2164	276	7	does	do	AUX
inlawrev-2164	276	8	exist	exist	VERB
inlawrev-2164	276	9	in	in	ADP
inlawrev-2164	276	10	such	such	DET
inlawrev-2164	276	11	a	a	DET
inlawrev-2164	276	12	limited	limited	ADJ
inlawrev-2164	276	13	partnership	partnership	NOUN
inlawrev-2164	276	14	if	if	SCONJ
inlawrev-2164	276	15	substantially	substantially	ADV
inlawrev-2164	276	16	all	all	DET
inlawrev-2164	276	17	the	the	DET
inlawrev-2164	276	18	interests	interest	NOUN
inlawrev-2164	276	19	in	in	ADP
inlawrev-2164	276	20	the	the	DET
inlawrev-2164	276	21	partnership	partnership	NOUN
inlawrev-2164	276	22	are	be	AUX
inlawrev-2164	276	23	owned	own	VERB
inlawrev-2164	276	24	by	by	ADP
inlawrev-2164	276	25	the	the	DET
inlawrev-2164	276	26	limited	limited	ADJ
inlawrev-2164	276	27	partners	partner	NOUN
inlawrev-2164	276	28	.	.	PUNCT
inlawrev-2164	276	29	"	"	PUNCT
inlawrev-2164	277	1	55	55	NUM
inlawrev-2164	277	2	it	it	PRON
inlawrev-2164	277	3	is	be	AUX
inlawrev-2164	277	4	not	not	PART
inlawrev-2164	277	5	clear	clear	ADJ
inlawrev-2164	277	6	what	what	PRON
inlawrev-2164	277	7	"	"	PUNCT
inlawrev-2164	277	8	interests	interest	NOUN
inlawrev-2164	277	9	"	"	PUNCT
inlawrev-2164	277	10	are	be	AUX
inlawrev-2164	277	11	significant	significant	ADJ
inlawrev-2164	277	12	,	,	PUNCT
inlawrev-2164	277	13	for	for	ADP
inlawrev-2164	277	14	example	example	NOUN
inlawrev-2164	277	15	,	,	PUNCT
inlawrev-2164	277	16	in	in	ADP
inlawrev-2164	277	17	net	net	ADJ
inlawrev-2164	277	18	cash	cash	NOUN
inlawrev-2164	277	19	flow	flow	NOUN
inlawrev-2164	277	20	,	,	PUNCT
inlawrev-2164	277	21	capital	capital	NOUN
inlawrev-2164	277	22	,	,	PUNCT
inlawrev-2164	277	23	or	or	CCONJ
inlawrev-2164	277	24	taxable	taxable	ADJ
inlawrev-2164	277	25	income	income	NOUN
inlawrev-2164	277	26	or	or	CCONJ
inlawrev-2164	277	27	loss	loss	NOUN
inlawrev-2164	277	28	.	.	PUNCT
inlawrev-2164	278	1	nor	nor	CCONJ
inlawrev-2164	278	2	is	be	AUX
inlawrev-2164	278	3	there	there	PRON
inlawrev-2164	278	4	any	any	DET
inlawrev-2164	278	5	indication	indication	NOUN
inlawrev-2164	278	6	in	in	ADP
inlawrev-2164	278	7	the	the	DET
inlawrev-2164	278	8	regulations	regulation	NOUN
inlawrev-2164	278	9	when	when	SCONJ
inlawrev-2164	278	10	"	"	PUNCT
inlawrev-2164	278	11	substantially	substantially	ADV
inlawrev-2164	278	12	all	all	PRON
inlawrev-2164	278	13	"	"	PUNCT
inlawrev-2164	278	14	the	the	DET
inlawrev-2164	278	15	interests	interest	NOUN
inlawrev-2164	278	16	are	be	AUX
inlawrev-2164	278	17	owned	own	VERB
inlawrev-2164	278	18	by	by	ADP
inlawrev-2164	278	19	the	the	DET
inlawrev-2164	278	20	limited	limited	ADJ
inlawrev-2164	278	21	partners	partner	NOUN
inlawrev-2164	278	22	,	,	PUNCT
inlawrev-2164	278	23	although	although	SCONJ
inlawrev-2164	278	24	there	there	PRON
inlawrev-2164	278	25	appears	appear	VERB
inlawrev-2164	278	26	to	to	PART
inlawrev-2164	278	27	be	be	AUX
inlawrev-2164	278	28	some	some	DET
inlawrev-2164	278	29	informal	informal	ADJ
inlawrev-2164	278	30	understanding	understanding	NOUN
inlawrev-2164	278	31	that	that	SCONJ
inlawrev-2164	278	32	centralized	centralized	ADJ
inlawrev-2164	278	33	management	management	NOUN
inlawrev-2164	278	34	is	be	AUX
inlawrev-2164	278	35	eliminated	eliminate	VERB
inlawrev-2164	278	36	when	when	SCONJ
inlawrev-2164	278	37	the	the	DET
inlawrev-2164	278	38	general	general	ADJ
inlawrev-2164	278	39	partners	partner	NOUN
inlawrev-2164	278	40	own	own	VERB
inlawrev-2164	278	41	at	at	ADV
inlawrev-2164	278	42	least	least	ADV
inlawrev-2164	278	43	twenty	twenty	NUM
inlawrev-2164	278	44	percent	percent	NOUN
inlawrev-2164	278	45	of	of	ADP
inlawrev-2164	278	46	all	all	DET
inlawrev-2164	278	47	the	the	DET
inlawrev-2164	278	48	interests	interest	NOUN
inlawrev-2164	278	49	in	in	ADP
inlawrev-2164	278	50	the	the	DET
inlawrev-2164	278	51	partnership	partnership	NOUN
inlawrev-2164	278	52	.	.	PUNCT
inlawrev-2164	278	53	'56	'56	NUM
inlawrev-2164	278	54	2	2	NUM
inlawrev-2164	278	55	.	.	PUNCT
inlawrev-2164	278	56	limited	limit	VERB
inlawrev-2164	278	57	liability	liability	NOUN
inlawrev-2164	278	58	limited	limit	VERB
inlawrev-2164	278	59	liability	liability	NOUN
inlawrev-2164	278	60	is	be	AUX
inlawrev-2164	278	61	present	present	ADJ
inlawrev-2164	278	62	"	"	PUNCT
inlawrev-2164	278	63	if	if	SCONJ
inlawrev-2164	278	64	under	under	ADP
inlawrev-2164	278	65	local	local	ADJ
inlawrev-2164	278	66	law	law	NOUN
inlawrev-2164	278	67	there	there	PRON
inlawrev-2164	278	68	is	be	VERB
inlawrev-2164	278	69	no	no	DET
inlawrev-2164	278	70	member	member	NOUN
inlawrev-2164	278	71	who	who	PRON
inlawrev-2164	278	72	is	be	AUX
inlawrev-2164	278	73	personally	personally	ADV
inlawrev-2164	278	74	liable	liable	ADJ
inlawrev-2164	278	75	for	for	ADP
inlawrev-2164	278	76	the	the	DET
inlawrev-2164	278	77	debts	debt	NOUN
inlawrev-2164	278	78	of	of	ADP
inlawrev-2164	278	79	or	or	CCONJ
inlawrev-2164	278	80	claims	claim	NOUN
inlawrev-2164	278	81	against	against	ADP
inlawrev-2164	278	82	the	the	DET
inlawrev-2164	278	83	organization	organization	NOUN
inlawrev-2164	278	84	.	.	PUNCT
inlawrev-2164	279	1	"57	"57	PUNCT
inlawrev-2164	280	1	personal	personal	ADJ
inlawrev-2164	280	2	liability	liability	NOUN
inlawrev-2164	280	3	exists	exist	VERB
inlawrev-2164	280	4	with	with	ADP
inlawrev-2164	280	5	respect	respect	NOUN
inlawrev-2164	280	6	to	to	ADP
inlawrev-2164	280	7	each	each	DET
inlawrev-2164	280	8	general	general	ADJ
inlawrev-2164	280	9	partner	partner	NOUN
inlawrev-2164	280	10	in	in	ADP
inlawrev-2164	280	11	a	a	DET
inlawrev-2164	280	12	general	general	ADJ
inlawrev-2164	280	13	partnership	partnership	NOUN
inlawrev-2164	280	14	.	.	PUNCT
inlawrev-2164	281	1	similarly	similarly	ADV
inlawrev-2164	281	2	,	,	PUNCT
inlawrev-2164	281	3	personal	personal	ADJ
inlawrev-2164	281	4	liability	liability	NOUN
inlawrev-2164	281	5	exists	exist	VERB
inlawrev-2164	281	6	with	with	ADP
inlawrev-2164	281	7	respect	respect	NOUN
inlawrev-2164	281	8	to	to	ADP
inlawrev-2164	281	9	each	each	DET
inlawrev-2164	281	10	general	general	ADJ
inlawrev-2164	281	11	partner	partner	NOUN
inlawrev-2164	281	12	in	in	ADP
inlawrev-2164	281	13	a	a	DET
inlawrev-2164	281	14	limited	limited	ADJ
inlawrev-2164	281	15	partnership	partnership	NOUN
inlawrev-2164	281	16	except	except	SCONJ
inlawrev-2164	281	17	with	with	ADP
inlawrev-2164	281	18	respect	respect	NOUN
inlawrev-2164	281	19	to	to	ADP
inlawrev-2164	281	20	a	a	DET
inlawrev-2164	281	21	general	general	ADJ
inlawrev-2164	281	22	partner	partner	NOUN
inlawrev-2164	281	23	when	when	SCONJ
inlawrev-2164	281	24	he	he	PRON
inlawrev-2164	281	25	has	have	VERB
inlawrev-2164	281	26	no	no	DET
inlawrev-2164	281	27	substantial	substantial	ADJ
inlawrev-2164	281	28	assets	asset	NOUN
inlawrev-2164	281	29	(	(	PUNCT
inlawrev-2164	281	30	other	other	ADJ
inlawrev-2164	281	31	than	than	ADP
inlawrev-2164	281	32	his	his	PRON
inlawrev-2164	281	33	interest	interest	NOUN
inlawrev-2164	281	34	in	in	ADP
inlawrev-2164	281	35	the	the	DET
inlawrev-2164	281	36	partnership	partnership	NOUN
inlawrev-2164	281	37	)	)	PUNCT
inlawrev-2164	281	38	which	which	PRON
inlawrev-2164	281	39	could	could	AUX
inlawrev-2164	281	40	be	be	AUX
inlawrev-2164	281	41	reached	reach	VERB
inlawrev-2164	281	42	by	by	ADP
inlawrev-2164	281	43	a	a	DET
inlawrev-2164	281	44	creditor	creditor	NOUN
inlawrev-2164	281	45	of	of	ADP
inlawrev-2164	281	46	the	the	DET
inlawrev-2164	281	47	organization	organization	NOUN
inlawrev-2164	281	48	54id	54id	NOUN
inlawrev-2164	281	49	.	.	PUNCT
inlawrev-2164	282	1	§	§	NOUN
inlawrev-2164	282	2	301.7701	301.7701	NUM
inlawrev-2164	282	3	-	-	SYM
inlawrev-2164	282	4	2	2	NUM
inlawrev-2164	282	5	(	(	PUNCT
inlawrev-2164	282	6	c)(3	c)(3	NOUN
inlawrev-2164	282	7	)	)	PUNCT
inlawrev-2164	282	8	(	(	PUNCT
inlawrev-2164	282	9	emphasis	emphasis	NOUN
inlawrev-2164	282	10	added	add	VERB
inlawrev-2164	282	11	)	)	PUNCT
inlawrev-2164	282	12	.	.	PUNCT
inlawrev-2164	283	1	s5	s5	PROPN
inlawrev-2164	283	2	i	i	PROPN
inlawrev-2164	283	3	d.	d.	PROPN
inlawrev-2164	283	4	§	§	PROPN
inlawrev-2164	283	5	301.7701	301.7701	PROPN
inlawrev-2164	283	6	-	-	SYM
inlawrev-2164	283	7	2	2	NUM
inlawrev-2164	283	8	(	(	PUNCT
inlawrev-2164	283	9	c)(4	c)(4	NUM
inlawrev-2164	283	10	)	)	PUNCT
inlawrev-2164	283	11	(	(	PUNCT
inlawrev-2164	283	12	emphasis	emphasis	NOUN
inlawrev-2164	283	13	added	add	VERB
inlawrev-2164	283	14	)	)	PUNCT
inlawrev-2164	283	15	.	.	PUNCT
inlawrev-2164	284	1	"	"	PUNCT
inlawrev-2164	284	2	sexton	sexton	PROPN
inlawrev-2164	284	3	,	,	PUNCT
inlawrev-2164	284	4	qualifying	qualify	VERB
inlawrev-2164	284	5	as	as	ADP
inlawrev-2164	284	6	a	a	DET
inlawrev-2164	284	7	partnership	partnership	NOUN
inlawrev-2164	284	8	for	for	ADP
inlawrev-2164	284	9	tax	tax	NOUN
inlawrev-2164	284	10	purposes	purpose	NOUN
inlawrev-2164	284	11	,	,	PUNCT
inlawrev-2164	284	12	1974	1974	NUM
inlawrev-2164	284	13	-	-	SYM
inlawrev-2164	284	14	2	2	NUM
inlawrev-2164	284	15	n.y.u	n.y.u	NOUN
inlawrev-2164	284	16	.	.	PUNCT
inlawrev-2164	284	17	32d	32d	NOUN
inlawrev-2164	284	18	inst	inst	NOUN
inlawrev-2164	284	19	,	,	PUNCT
inlawrev-2164	284	20	on	on	ADP
inlawrev-2164	284	21	fed	fed	PROPN
inlawrev-2164	284	22	.	.	PUNCT
inlawrev-2164	284	23	tax	tax	NOUN
inlawrev-2164	284	24	.	.	PUNCT
inlawrev-2164	285	1	1447	1447	NUM
inlawrev-2164	285	2	,	,	PUNCT
inlawrev-2164	285	3	1459	1459	NUM
inlawrev-2164	285	4	.	.	PUNCT
inlawrev-2164	286	1	57treas	57treas	NUM
inlawrev-2164	286	2	.	.	PUNCT
inlawrev-2164	287	1	reg	reg	NOUN
inlawrev-2164	287	2	.	.	PUNCT
inlawrev-2164	288	1	§	§	PROPN
inlawrev-2164	288	2	301.7701	301.7701	NUM
inlawrev-2164	288	3	-	-	SYM
inlawrev-2164	288	4	2	2	NUM
inlawrev-2164	288	5	(	(	PUNCT
inlawrev-2164	288	6	d	d	NOUN
inlawrev-2164	288	7	)	)	PUNCT
inlawrev-2164	288	8	(	(	PUNCT
inlawrev-2164	288	9	1	1	X
inlawrev-2164	288	10	)	)	PUNCT
inlawrev-2164	288	11	(	(	PUNCT
inlawrev-2164	288	12	1965	1965	NUM
inlawrev-2164	288	13	)	)	PUNCT
inlawrev-2164	288	14	.	.	PUNCT
inlawrev-2164	289	1	even	even	ADV
inlawrev-2164	289	2	if	if	SCONJ
inlawrev-2164	289	3	a	a	DET
inlawrev-2164	289	4	person	person	NOUN
inlawrev-2164	289	5	who	who	PRON
inlawrev-2164	289	6	is	be	AUX
inlawrev-2164	289	7	personally	personally	ADV
inlawrev-2164	289	8	liable	liable	ADJ
inlawrev-2164	289	9	for	for	ADP
inlawrev-2164	289	10	the	the	DET
inlawrev-2164	289	11	obligations	obligation	NOUN
inlawrev-2164	289	12	of	of	ADP
inlawrev-2164	289	13	the	the	DET
inlawrev-2164	289	14	organization	organization	NOUN
inlawrev-2164	289	15	is	be	AUX
inlawrev-2164	289	16	the	the	DET
inlawrev-2164	289	17	beneficiary	beneficiary	NOUN
inlawrev-2164	289	18	of	of	ADP
inlawrev-2164	289	19	an	an	DET
inlawrev-2164	289	20	indemnification	indemnification	NOUN
inlawrev-2164	289	21	agreement	agreement	NOUN
inlawrev-2164	289	22	,	,	PUNCT
inlawrev-2164	289	23	personal	personal	ADJ
inlawrev-2164	289	24	liability	liability	NOUN
inlawrev-2164	289	25	still	still	ADV
inlawrev-2164	289	26	exists	exist	VERB
inlawrev-2164	289	27	with	with	ADP
inlawrev-2164	289	28	respect	respect	NOUN
inlawrev-2164	289	29	to	to	ADP
inlawrev-2164	289	30	that	that	DET
inlawrev-2164	289	31	member	member	NOUN
inlawrev-2164	289	32	if	if	SCONJ
inlawrev-2164	289	33	the	the	DET
inlawrev-2164	289	34	member	member	NOUN
inlawrev-2164	289	35	remains	remain	VERB
inlawrev-2164	289	36	personally	personally	ADV
inlawrev-2164	289	37	liable	liable	ADJ
inlawrev-2164	289	38	to	to	ADP
inlawrev-2164	289	39	creditors	creditor	NOUN
inlawrev-2164	289	40	.	.	PUNCT
inlawrev-2164	290	1	i	i	PRON
inlawrev-2164	290	2	d.	d.	PROPN
inlawrev-2164	290	3	this	this	PRON
inlawrev-2164	290	4	is	be	AUX
inlawrev-2164	290	5	true	true	ADJ
inlawrev-2164	290	6	whether	whether	SCONJ
inlawrev-2164	290	7	or	or	CCONJ
inlawrev-2164	290	8	not	not	PART
inlawrev-2164	290	9	the	the	DET
inlawrev-2164	290	10	indemnifying	indemnify	VERB
inlawrev-2164	290	11	party	party	NOUN
inlawrev-2164	290	12	is	be	AUX
inlawrev-2164	290	13	a	a	DET
inlawrev-2164	290	14	member	member	NOUN
inlawrev-2164	290	15	of	of	ADP
inlawrev-2164	290	16	the	the	DET
inlawrev-2164	290	17	organization	organization	NOUN
inlawrev-2164	290	18	.	.	PUNCT
inlawrev-2164	291	1	914	914	NUM
inlawrev-2164	291	2	indiana	indiana	PROPN
inlawrev-2164	291	3	law	law	PROPN
inlawrev-2164	291	4	review	review	NOUN
inlawrev-2164	291	5	[	[	X
inlawrev-2164	291	6	vol	vol	NOUN
inlawrev-2164	291	7	.	.	PUNCT
inlawrev-2164	291	8	8:899	8:899	NOUN
inlawrev-2164	291	9	and	and	CCONJ
inlawrev-2164	291	10	when	when	SCONJ
inlawrev-2164	291	11	he	he	PRON
inlawrev-2164	291	12	is	be	AUX
inlawrev-2164	291	13	merely	merely	ADV
inlawrev-2164	291	14	a	a	DET
inlawrev-2164	291	15	"	"	PUNCT
inlawrev-2164	291	16	dummy	dummy	ADJ
inlawrev-2164	291	17	"	"	PUNCT
inlawrev-2164	291	18	acting	act	VERB
inlawrev-2164	291	19	as	as	ADP
inlawrev-2164	291	20	the	the	DET
inlawrev-2164	291	21	agent	agent	NOUN
inlawrev-2164	291	22	of	of	ADP
inlawrev-2164	291	23	the	the	DET
inlawrev-2164	291	24	limited	limited	ADJ
inlawrev-2164	291	25	partners.58	partners.58	NOUN
inlawrev-2164	291	26	the	the	DET
inlawrev-2164	291	27	general	general	ADJ
inlawrev-2164	291	28	partner	partner	NOUN
inlawrev-2164	291	29	must	must	AUX
inlawrev-2164	291	30	have	have	VERB
inlawrev-2164	291	31	no	no	DET
inlawrev-2164	291	32	substantial	substantial	ADJ
inlawrev-2164	291	33	assets	asset	NOUN
inlawrev-2164	291	34	and	and	CCONJ
inlawrev-2164	291	35	also	also	ADV
inlawrev-2164	291	36	must	must	AUX
inlawrev-2164	291	37	be	be	AUX
inlawrev-2164	291	38	merely	merely	ADV
inlawrev-2164	291	39	a	a	DET
inlawrev-2164	291	40	"	"	PUNCT
inlawrev-2164	291	41	dummy	dummy	NOUN
inlawrev-2164	291	42	"	"	PUNCT
inlawrev-2164	291	43	before	before	SCONJ
inlawrev-2164	291	44	the	the	DET
inlawrev-2164	291	45	corporate	corporate	ADJ
inlawrev-2164	291	46	characteristic	characteristic	NOUN
inlawrev-2164	291	47	of	of	ADP
inlawrev-2164	291	48	limited	limited	ADJ
inlawrev-2164	291	49	liability	liability	NOUN
inlawrev-2164	291	50	will	will	AUX
inlawrev-2164	291	51	be	be	AUX
inlawrev-2164	291	52	present	present	ADJ
inlawrev-2164	291	53	.	.	PUNCT
inlawrev-2164	292	1	limited	limited	ADJ
inlawrev-2164	292	2	liability	liability	NOUN
inlawrev-2164	292	3	may	may	AUX
inlawrev-2164	292	4	not	not	PART
inlawrev-2164	292	5	even	even	ADV
inlawrev-2164	292	6	be	be	AUX
inlawrev-2164	292	7	deemed	deem	VERB
inlawrev-2164	292	8	to	to	PART
inlawrev-2164	292	9	exist	exist	VERB
inlawrev-2164	292	10	with	with	ADP
inlawrev-2164	292	11	respect	respect	NOUN
inlawrev-2164	292	12	to	to	ADP
inlawrev-2164	292	13	a	a	DET
inlawrev-2164	292	14	corporate	corporate	ADJ
inlawrev-2164	292	15	general	general	ADJ
inlawrev-2164	292	16	partner	partner	NOUN
inlawrev-2164	292	17	with	with	ADP
inlawrev-2164	292	18	insubstantial	insubstantial	ADJ
inlawrev-2164	292	19	assets	asset	NOUN
inlawrev-2164	292	20	.	.	PUNCT
inlawrev-2164	293	1	personal	personal	ADJ
inlawrev-2164	293	2	liability	liability	NOUN
inlawrev-2164	293	3	exists	exist	VERB
inlawrev-2164	293	4	with	with	ADP
inlawrev-2164	293	5	respect	respect	NOUN
inlawrev-2164	293	6	to	to	ADP
inlawrev-2164	293	7	a	a	DET
inlawrev-2164	293	8	corporate	corporate	ADJ
inlawrev-2164	293	9	general	general	ADJ
inlawrev-2164	293	10	partner	partner	NOUN
inlawrev-2164	293	11	when	when	SCONJ
inlawrev-2164	293	12	the	the	DET
inlawrev-2164	293	13	corporation	corporation	NOUN
inlawrev-2164	293	14	has	have	VERB
inlawrev-2164	293	15	substantial	substantial	ADJ
inlawrev-2164	293	16	assets	asset	NOUN
inlawrev-2164	293	17	(	(	PUNCT
inlawrev-2164	293	18	other	other	ADJ
inlawrev-2164	293	19	than	than	ADP
inlawrev-2164	293	20	its	its	PRON
inlawrev-2164	293	21	interest	interest	NOUN
inlawrev-2164	293	22	in	in	ADP
inlawrev-2164	293	23	the	the	DET
inlawrev-2164	293	24	partnership	partnership	NOUN
inlawrev-2164	293	25	)	)	PUNCT
inlawrev-2164	293	26	which	which	PRON
inlawrev-2164	293	27	could	could	AUX
inlawrev-2164	293	28	be	be	AUX
inlawrev-2164	293	29	reached	reach	VERB
inlawrev-2164	293	30	by	by	ADP
inlawrev-2164	293	31	a	a	DET
inlawrev-2164	293	32	creditor	creditor	NOUN
inlawrev-2164	293	33	of	of	ADP
inlawrev-2164	293	34	the	the	DET
inlawrev-2164	293	35	limited	limited	ADJ
inlawrev-2164	293	36	partnership	partnership	NOUN
inlawrev-2164	293	37	.	.	PUNCT
inlawrev-2164	293	38	...	...	PUNCT
inlawrev-2164	294	1	in	in	ADP
inlawrev-2164	294	2	addition	addition	NOUN
inlawrev-2164	294	3	,	,	PUNCT
inlawrev-2164	294	4	although	although	SCONJ
inlawrev-2164	294	5	the	the	DET
inlawrev-2164	294	6	general	general	ADJ
inlawrev-2164	294	7	partner	partner	NOUN
inlawrev-2164	294	8	has	have	VERB
inlawrev-2164	294	9	no	no	DET
inlawrev-2164	294	10	substantial	substantial	ADJ
inlawrev-2164	294	11	assets	asset	NOUN
inlawrev-2164	294	12	(	(	PUNCT
inlawrev-2164	294	13	other	other	ADJ
inlawrev-2164	294	14	than	than	ADP
inlawrev-2164	294	15	his	his	PRON
inlawrev-2164	294	16	interest	interest	NOUN
inlawrev-2164	294	17	in	in	ADP
inlawrev-2164	294	18	the	the	DET
inlawrev-2164	294	19	partnership	partnership	NOUN
inlawrev-2164	294	20	)	)	PUNCT
inlawrev-2164	294	21	,	,	PUNCT
inlawrev-2164	294	22	personal	personal	ADJ
inlawrev-2164	294	23	liability	liability	NOUN
inlawrev-2164	294	24	exists	exist	VERB
inlawrev-2164	294	25	with	with	ADP
inlawrev-2164	294	26	respect	respect	NOUN
inlawrev-2164	294	27	to	to	ADP
inlawrev-2164	294	28	such	such	ADJ
inlawrev-2164	294	29	general	general	ADJ
inlawrev-2164	294	30	partner	partner	NOUN
inlawrev-2164	294	31	when	when	SCONJ
inlawrev-2164	294	32	he	he	PRON
inlawrev-2164	294	33	is	be	AUX
inlawrev-2164	294	34	not	not	PART
inlawrev-2164	294	35	merely	merely	ADV
inlawrev-2164	294	36	a	a	DET
inlawrev-2164	294	37	"	"	PUNCT
inlawrev-2164	294	38	dummy	dummy	ADJ
inlawrev-2164	294	39	"	"	PUNCT
inlawrev-2164	294	40	acting	act	VERB
inlawrev-2164	294	41	as	as	ADP
inlawrev-2164	294	42	the	the	DET
inlawrev-2164	294	43	agent	agent	NOUN
inlawrev-2164	294	44	of	of	ADP
inlawrev-2164	294	45	the	the	DET
inlawrev-2164	294	46	limited	limited	ADJ
inlawrev-2164	294	47	partners	partner	NOUN
inlawrev-2164	294	48	.	.	PUNCT
inlawrev-2164	295	1	59	59	NUM
inlawrev-2164	295	2	it	it	PRON
inlawrev-2164	295	3	would	would	AUX
inlawrev-2164	295	4	seem	seem	VERB
inlawrev-2164	295	5	impossible	impossible	ADJ
inlawrev-2164	295	6	for	for	SCONJ
inlawrev-2164	295	7	a	a	DET
inlawrev-2164	295	8	limited	limited	ADJ
inlawrev-2164	295	9	partnership	partnership	NOUN
inlawrev-2164	295	10	to	to	PART
inlawrev-2164	295	11	have	have	VERB
inlawrev-2164	295	12	the	the	DET
inlawrev-2164	295	13	corporate	corporate	ADJ
inlawrev-2164	295	14	characteristic	characteristic	NOUN
inlawrev-2164	295	15	of	of	ADP
inlawrev-2164	295	16	limited	limited	ADJ
inlawrev-2164	295	17	liability	liability	NOUN
inlawrev-2164	295	18	because	because	SCONJ
inlawrev-2164	295	19	there	there	PRON
inlawrev-2164	295	20	will	will	AUX
inlawrev-2164	295	21	be	be	AUX
inlawrev-2164	295	22	personal	personal	ADJ
inlawrev-2164	295	23	liability	liability	NOUN
inlawrev-2164	295	24	as	as	ADP
inlawrev-2164	295	25	to	to	ADP
inlawrev-2164	295	26	general	general	ADJ
inlawrev-2164	295	27	partners	partner	NOUN
inlawrev-2164	295	28	who	who	PRON
inlawrev-2164	295	29	are	be	AUX
inlawrev-2164	295	30	not	not	PART
inlawrev-2164	295	31	"	"	PUNCT
inlawrev-2164	295	32	dummies	dummy	NOUN
inlawrev-2164	295	33	,	,	PUNCT
inlawrev-2164	295	34	"	"	PUNCT
inlawrev-2164	295	35	whether	whether	SCONJ
inlawrev-2164	295	36	they	they	PRON
inlawrev-2164	295	37	have	have	VERB
inlawrev-2164	295	38	substantial	substantial	ADJ
inlawrev-2164	295	39	assets	asset	NOUN
inlawrev-2164	295	40	or	or	CCONJ
inlawrev-2164	295	41	not	not	PART
inlawrev-2164	295	42	;	;	PUNCT
inlawrev-2164	295	43	if	if	SCONJ
inlawrev-2164	295	44	they	they	PRON
inlawrev-2164	295	45	are	be	AUX
inlawrev-2164	295	46	"	"	PUNCT
inlawrev-2164	295	47	dummies	dummy	NOUN
inlawrev-2164	295	48	,	,	PUNCT
inlawrev-2164	295	49	"	"	PUNCT
inlawrev-2164	295	50	personal	personal	ADJ
inlawrev-2164	295	51	liability	liability	NOUN
inlawrev-2164	295	52	will	will	AUX
inlawrev-2164	295	53	exist	exist	VERB
inlawrev-2164	295	54	with	with	ADP
inlawrev-2164	295	55	respect	respect	NOUN
inlawrev-2164	295	56	to	to	ADP
inlawrev-2164	295	57	the	the	DET
inlawrev-2164	295	58	limited	limited	ADJ
inlawrev-2164	295	59	partners	partner	NOUN
inlawrev-2164	295	60	for	for	ADP
inlawrev-2164	295	61	whom	whom	PRON
inlawrev-2164	295	62	they	they	PRON
inlawrev-2164	295	63	act.60	act.60	PROPN
inlawrev-2164	295	64	s.	s.	PROPN
inlawrev-2164	295	65	free	free	PROPN
inlawrev-2164	295	66	transferability	transferability	NOUN
inlawrev-2164	295	67	of	of	ADP
inlawrev-2164	295	68	interests	interest	NOUN
inlawrev-2164	295	69	free	free	ADJ
inlawrev-2164	295	70	transferability	transferability	NOUN
inlawrev-2164	295	71	of	of	ADP
inlawrev-2164	295	72	interests	interest	NOUN
inlawrev-2164	295	73	is	be	AUX
inlawrev-2164	295	74	present	present	ADJ
inlawrev-2164	295	75	if	if	SCONJ
inlawrev-2164	295	76	each	each	PRON
inlawrev-2164	295	77	of	of	ADP
inlawrev-2164	295	78	the	the	DET
inlawrev-2164	295	79	members	member	NOUN
inlawrev-2164	295	80	of	of	ADP
inlawrev-2164	295	81	the	the	DET
inlawrev-2164	295	82	organization	organization	NOUN
inlawrev-2164	295	83	"	"	PUNCT
inlawrev-2164	295	84	or	or	CCONJ
inlawrev-2164	295	85	those	those	DET
inlawrev-2164	295	86	members	member	NOUN
inlawrev-2164	295	87	owning	own	VERB
inlawrev-2164	295	88	substantially	substantially	ADV
inlawrev-2164	295	89	all	all	PRON
inlawrev-2164	295	90	of	of	ADP
inlawrev-2164	295	91	the	the	DET
inlawrev-2164	295	92	interests	interest	NOUN
inlawrev-2164	295	93	in	in	ADP
inlawrev-2164	295	94	the	the	DET
inlawrev-2164	295	95	organization	organization	NOUN
inlawrev-2164	295	96	have	have	VERB
inlawrev-2164	295	97	the	the	DET
inlawrev-2164	295	98	power	power	NOUN
inlawrev-2164	295	99	,	,	PUNCT
inlawrev-2164	295	100	without	without	ADP
inlawrev-2164	295	101	the	the	DET
inlawrev-2164	295	102	consent	consent	NOUN
inlawrev-2164	295	103	of	of	ADP
inlawrev-2164	295	104	other	other	ADJ
inlawrev-2164	295	105	members	member	NOUN
inlawrev-2164	295	106	,	,	PUNCT
inlawrev-2164	295	107	to	to	PART
inlawrev-2164	295	108	substitute	substitute	VERB
inlawrev-2164	295	109	for	for	ADP
inlawrev-2164	295	110	themselves	themselves	PRON
inlawrev-2164	295	111	in	in	ADP
inlawrev-2164	295	112	the	the	DET
inlawrev-2164	295	113	same	same	ADJ
inlawrev-2164	295	114	organization	organization	NOUN
inlawrev-2164	295	115	a	a	DET
inlawrev-2164	295	116	person	person	NOUN
inlawrev-2164	295	117	who	who	PRON
inlawrev-2164	295	118	is	be	AUX
inlawrev-2164	295	119	not	not	PART
inlawrev-2164	295	120	a	a	DET
inlawrev-2164	295	121	member	member	NOUN
inlawrev-2164	295	122	of	of	ADP
inlawrev-2164	295	123	the	the	DET
inlawrev-2164	295	124	organization	organization	NOUN
inlawrev-2164	295	125	.	.	PUNCT
inlawrev-2164	296	1	"61	"61	PROPN
inlawrev-2164	296	2	55id	55id	NOUN
inlawrev-2164	296	3	.	.	PUNCT
inlawrev-2164	297	1	§	§	NOUN
inlawrev-2164	297	2	301.7701	301.7701	NUM
inlawrev-2164	297	3	-	-	SYM
inlawrev-2164	297	4	2	2	NUM
inlawrev-2164	297	5	(	(	PUNCT
inlawrev-2164	297	6	d)(2	d)(2	X
inlawrev-2164	297	7	)	)	PUNCT
inlawrev-2164	297	8	(	(	PUNCT
inlawrev-2164	297	9	emphasis	emphasis	NOUN
inlawrev-2164	297	10	added	add	VERB
inlawrev-2164	297	11	)	)	PUNCT
inlawrev-2164	297	12	.	.	PUNCT
inlawrev-2164	298	1	59	59	NUM
inlawrev-2164	299	1	i	i	PRON
inlawrev-2164	299	2	d.	d.	VERB
inlawrev-2164	299	3	as	as	ADP
inlawrev-2164	299	4	to	to	ADP
inlawrev-2164	299	5	what	what	PRON
inlawrev-2164	299	6	constitutes	constitute	VERB
inlawrev-2164	299	7	"	"	PUNCT
inlawrev-2164	299	8	substantial	substantial	ADJ
inlawrev-2164	299	9	assets	asset	NOUN
inlawrev-2164	299	10	,	,	PUNCT
inlawrev-2164	299	11	"	"	PUNCT
inlawrev-2164	299	12	the	the	DET
inlawrev-2164	299	13	regulations	regulation	NOUN
inlawrev-2164	299	14	state	state	NOUN
inlawrev-2164	299	15	:	:	PUNCT
inlawrev-2164	300	1	[	[	X
inlawrev-2164	300	2	i]f	i]f	ADP
inlawrev-2164	300	3	the	the	DET
inlawrev-2164	300	4	organization	organization	NOUN
inlawrev-2164	300	5	is	be	AUX
inlawrev-2164	300	6	engaged	engage	VERB
inlawrev-2164	300	7	in	in	ADP
inlawrev-2164	300	8	financial	financial	ADJ
inlawrev-2164	300	9	transactions	transaction	NOUN
inlawrev-2164	300	10	which	which	PRON
inlawrev-2164	300	11	involve	involve	VERB
inlawrev-2164	300	12	large	large	ADJ
inlawrev-2164	300	13	sums	sum	NOUN
inlawrev-2164	300	14	of	of	ADP
inlawrev-2164	300	15	money	money	NOUN
inlawrev-2164	300	16	,	,	PUNCT
inlawrev-2164	300	17	and	and	CCONJ
inlawrev-2164	300	18	if	if	SCONJ
inlawrev-2164	300	19	the	the	DET
inlawrev-2164	300	20	general	general	ADJ
inlawrev-2164	300	21	partners	partner	NOUN
inlawrev-2164	300	22	have	have	VERB
inlawrev-2164	300	23	substantial	substantial	ADJ
inlawrev-2164	300	24	assets	asset	NOUN
inlawrev-2164	300	25	(	(	PUNCT
inlawrev-2164	300	26	other	other	ADJ
inlawrev-2164	300	27	than	than	ADP
inlawrev-2164	300	28	their	their	PRON
inlawrev-2164	300	29	interests	interest	NOUN
inlawrev-2164	300	30	in	in	ADP
inlawrev-2164	300	31	the	the	DET
inlawrev-2164	300	32	partnership	partnership	NOUN
inlawrev-2164	300	33	)	)	PUNCT
inlawrev-2164	300	34	,	,	PUNCT
inlawrev-2164	300	35	there	there	PRON
inlawrev-2164	300	36	exists	exist	VERB
inlawrev-2164	300	37	personal	personal	ADJ
inlawrev-2164	300	38	liability	liability	NOUN
inlawrev-2164	300	39	although	although	SCONJ
inlawrev-2164	300	40	the	the	DET
inlawrev-2164	300	41	assets	asset	NOUN
inlawrev-2164	300	42	of	of	ADP
inlawrev-2164	300	43	such	such	ADJ
inlawrev-2164	300	44	general	general	ADJ
inlawrev-2164	300	45	partners	partner	NOUN
inlawrev-2164	300	46	would	would	AUX
inlawrev-2164	300	47	be	be	AUX
inlawrev-2164	300	48	insufficient	insufficient	ADJ
inlawrev-2164	300	49	to	to	PART
inlawrev-2164	300	50	satisfy	satisfy	VERB
inlawrev-2164	300	51	any	any	DET
inlawrev-2164	300	52	substantial	substantial	ADJ
inlawrev-2164	300	53	portion	portion	NOUN
inlawrev-2164	300	54	of	of	ADP
inlawrev-2164	300	55	the	the	DET
inlawrev-2164	300	56	obligations	obligation	NOUN
inlawrev-2164	300	57	of	of	ADP
inlawrev-2164	300	58	the	the	DET
inlawrev-2164	300	59	organization	organization	NOUN
inlawrev-2164	300	60	.	.	PUNCT
inlawrev-2164	301	1	i	i	PRON
inlawrev-2164	301	2	d.	d.	PROPN
inlawrev-2164	301	3	60	60	NUM
inlawrev-2164	301	4	notwithstanding	notwithstanding	ADP
inlawrev-2164	301	5	the	the	DET
inlawrev-2164	301	6	formation	formation	NOUN
inlawrev-2164	301	7	of	of	ADP
inlawrev-2164	301	8	the	the	DET
inlawrev-2164	301	9	organization	organization	NOUN
inlawrev-2164	301	10	as	as	ADP
inlawrev-2164	301	11	a	a	DET
inlawrev-2164	301	12	limited	limited	ADJ
inlawrev-2164	301	13	partnership	partnership	NOUN
inlawrev-2164	301	14	,	,	PUNCT
inlawrev-2164	301	15	when	when	SCONJ
inlawrev-2164	301	16	the	the	DET
inlawrev-2164	301	17	limited	limited	ADJ
inlawrev-2164	301	18	partners	partner	NOUN
inlawrev-2164	301	19	act	act	VERB
inlawrev-2164	301	20	as	as	ADP
inlawrev-2164	301	21	the	the	DET
inlawrev-2164	301	22	principals	principal	NOUN
inlawrev-2164	301	23	of	of	ADP
inlawrev-2164	301	24	such	such	ADJ
inlawrev-2164	301	25	general	general	ADJ
inlawrev-2164	301	26	partner	partner	NOUN
inlawrev-2164	301	27	,	,	PUNCT
inlawrev-2164	301	28	personal	personal	ADJ
inlawrev-2164	301	29	liability	liability	NOUN
inlawrev-2164	301	30	will	will	AUX
inlawrev-2164	301	31	exist	exist	VERB
inlawrev-2164	301	32	with	with	ADP
inlawrev-2164	301	33	respect	respect	NOUN
inlawrev-2164	301	34	to	to	ADP
inlawrev-2164	301	35	such	such	ADJ
inlawrev-2164	301	36	limited	limited	ADJ
inlawrev-2164	301	37	partners	partner	NOUN
inlawrev-2164	301	38	.	.	PUNCT
inlawrev-2164	302	1	i	i	PRON
inlawrev-2164	302	2	d.	d.	PROPN
inlawrev-2164	302	3	61	61	NUM
inlawrev-2164	302	4	7d	7d	NUM
inlawrev-2164	302	5	.	.	PUNCT
inlawrev-2164	303	1	§	§	PROPN
inlawrev-2164	303	2	301.7701	301.7701	NUM
inlawrev-2164	303	3	-	-	SYM
inlawrev-2164	303	4	2	2	NUM
inlawrev-2164	303	5	(	(	PUNCT
inlawrev-2164	303	6	e)(2	e)(2	NOUN
inlawrev-2164	303	7	)	)	PUNCT
inlawrev-2164	303	8	.	.	PUNCT
inlawrev-2164	304	1	if	if	SCONJ
inlawrev-2164	304	2	the	the	DET
inlawrev-2164	304	3	right	right	NOUN
inlawrev-2164	304	4	to	to	PART
inlawrev-2164	304	5	substitute	substitute	NOUN
inlawrev-2164	304	6	is	be	AUX
inlawrev-2164	304	7	subject	subject	ADJ
inlawrev-2164	304	8	to	to	ADP
inlawrev-2164	304	9	a	a	DET
inlawrev-2164	304	10	right	right	NOUN
inlawrev-2164	304	11	of	of	ADP
inlawrev-2164	304	12	first	first	ADJ
inlawrev-2164	304	13	refusal	refusal	NOUN
inlawrev-2164	304	14	in	in	ADP
inlawrev-2164	304	15	the	the	DET
inlawrev-2164	304	16	other	other	ADJ
inlawrev-2164	304	17	members	member	NOUN
inlawrev-2164	304	18	,	,	PUNCT
inlawrev-2164	304	19	it	it	PRON
inlawrev-2164	304	20	will	will	AUX
inlawrev-2164	304	21	be	be	AUX
inlawrev-2164	304	22	recognized	recognize	VERB
inlawrev-2164	304	23	that	that	SCONJ
inlawrev-2164	304	24	a	a	DET
inlawrev-2164	304	25	modified	modify	VERB
inlawrev-2164	304	26	form	form	NOUN
inlawrev-2164	304	27	of	of	ADP
inlawrev-2164	304	28	free	free	ADJ
inlawrev-2164	304	29	transferability	transferability	NOUN
inlawrev-2164	304	30	of	of	ADP
inlawrev-2164	304	31	1975	1975	NUM
inlawrev-2164	304	32	]	]	PUNCT
inlawrev-2164	304	33	realty	realty	NOUN
inlawrev-2164	304	34	shelter	shelter	VERB
inlawrev-2164	304	35	partnerships	partnership	NOUN
inlawrev-2164	304	36	915	915	NUM
inlawrev-2164	304	37	the	the	DET
inlawrev-2164	304	38	member	member	NOUN
inlawrev-2164	304	39	must	must	AUX
inlawrev-2164	304	40	be	be	AUX
inlawrev-2164	304	41	able	able	ADJ
inlawrev-2164	304	42	to	to	PART
inlawrev-2164	304	43	transfer	transfer	VERB
inlawrev-2164	304	44	,	,	PUNCT
inlawrev-2164	304	45	without	without	ADP
inlawrev-2164	304	46	consent	consent	NOUN
inlawrev-2164	304	47	,	,	PUNCT
inlawrev-2164	304	48	"	"	PUNCT
inlawrev-2164	304	49	all	all	DET
inlawrev-2164	304	50	the	the	DET
inlawrev-2164	304	51	attributes	attribute	NOUN
inlawrev-2164	304	52	of	of	ADP
inlawrev-2164	304	53	his	his	PRON
inlawrev-2164	304	54	interest	interest	NOUN
inlawrev-2164	304	55	in	in	ADP
inlawrev-2164	304	56	the	the	DET
inlawrev-2164	304	57	organization	organization	NOUN
inlawrev-2164	304	58	.	.	PUNCT
inlawrev-2164	305	1	"62	"62	PROPN
inlawrev-2164	305	2	free	free	ADJ
inlawrev-2164	305	3	transferability	transferability	NOUN
inlawrev-2164	305	4	does	do	AUX
inlawrev-2164	305	5	not	not	PART
inlawrev-2164	305	6	exist	exist	VERB
inlawrev-2164	305	7	when	when	SCONJ
inlawrev-2164	305	8	a	a	DET
inlawrev-2164	305	9	member	member	NOUN
inlawrev-2164	305	10	can	can	AUX
inlawrev-2164	305	11	assign	assign	VERB
inlawrev-2164	305	12	his	his	PRON
inlawrev-2164	305	13	right	right	NOUN
inlawrev-2164	305	14	to	to	PART
inlawrev-2164	305	15	share	share	VERB
inlawrev-2164	305	16	in	in	ADP
inlawrev-2164	305	17	profits	profit	NOUN
inlawrev-2164	305	18	"	"	PUNCT
inlawrev-2164	305	19	but	but	CCONJ
inlawrev-2164	305	20	can	can	AUX
inlawrev-2164	305	21	not	not	PART
inlawrev-2164	305	22	so	so	ADV
inlawrev-2164	305	23	assign	assign	VERB
inlawrev-2164	305	24	his	his	PRON
inlawrev-2164	305	25	right	right	NOUN
inlawrev-2164	305	26	to	to	PART
inlawrev-2164	305	27	participate	participate	VERB
inlawrev-2164	305	28	in	in	ADP
inlawrev-2164	305	29	the	the	DET
inlawrev-2164	305	30	management	management	NOUN
inlawrev-2164	305	31	of	of	ADP
inlawrev-2164	305	32	the	the	DET
inlawrev-2164	305	33	organization	organization	NOUN
inlawrev-2164	305	34	.	.	PUNCT
inlawrev-2164	306	1	"63	"63	NOUN
inlawrev-2164	306	2	furthermore	furthermore	ADV
inlawrev-2164	306	3	,	,	PUNCT
inlawrev-2164	306	4	even	even	ADV
inlawrev-2164	306	5	though	though	SCONJ
inlawrev-2164	306	6	the	the	DET
inlawrev-2164	306	7	agreement	agreement	NOUN
inlawrev-2164	306	8	provides	provide	VERB
inlawrev-2164	306	9	for	for	ADP
inlawrev-2164	306	10	the	the	DET
inlawrev-2164	306	11	transfer	transfer	NOUN
inlawrev-2164	306	12	of	of	ADP
inlawrev-2164	306	13	a	a	DET
inlawrev-2164	306	14	member	member	NOUN
inlawrev-2164	306	15	's	's	PART
inlawrev-2164	306	16	interest	interest	NOUN
inlawrev-2164	306	17	,	,	PUNCT
inlawrev-2164	306	18	"	"	PUNCT
inlawrev-2164	306	19	there	there	PRON
inlawrev-2164	306	20	is	be	VERB
inlawrev-2164	306	21	no	no	DET
inlawrev-2164	306	22	power	power	NOUN
inlawrev-2164	306	23	of	of	ADP
inlawrev-2164	306	24	substitution	substitution	NOUN
inlawrev-2164	306	25	and	and	CCONJ
inlawrev-2164	306	26	no	no	DET
inlawrev-2164	306	27	free	free	ADJ
inlawrev-2164	306	28	transferability	transferability	NOUN
inlawrev-2164	306	29	of	of	ADP
inlawrev-2164	306	30	interest	interest	NOUN
inlawrev-2164	306	31	if	if	SCONJ
inlawrev-2164	306	32	under	under	ADP
inlawrev-2164	306	33	local	local	ADJ
inlawrev-2164	306	34	law	law	NOUN
inlawrev-2164	306	35	a	a	DET
inlawrev-2164	306	36	transfer	transfer	NOUN
inlawrev-2164	306	37	of	of	ADP
inlawrev-2164	306	38	a	a	DET
inlawrev-2164	306	39	member	member	NOUN
inlawrev-2164	306	40	's	's	PART
inlawrev-2164	306	41	interest	interest	NOUN
inlawrev-2164	306	42	results	result	NOUN
inlawrev-2164	306	43	in	in	ADP
inlawrev-2164	306	44	the	the	DET
inlawrev-2164	306	45	dissolution	dissolution	NOUN
inlawrev-2164	306	46	of	of	ADP
inlawrev-2164	306	47	the	the	DET
inlawrev-2164	306	48	old	old	ADJ
inlawrev-2164	306	49	organization	organization	NOUN
inlawrev-2164	306	50	and	and	CCONJ
inlawrev-2164	306	51	the	the	DET
inlawrev-2164	306	52	formation	formation	NOUN
inlawrev-2164	306	53	of	of	ADP
inlawrev-2164	306	54	a	a	DET
inlawrev-2164	306	55	new	new	ADJ
inlawrev-2164	306	56	organization	organization	NOUN
inlawrev-2164	306	57	.	.	PUNCT
inlawrev-2164	307	1	"64	"64	PROPN
inlawrev-2164	308	1	the	the	DET
inlawrev-2164	308	2	corporate	corporate	ADJ
inlawrev-2164	308	3	characteristic	characteristic	NOUN
inlawrev-2164	308	4	of	of	ADP
inlawrev-2164	308	5	free	free	ADJ
inlawrev-2164	308	6	transferability	transferability	NOUN
inlawrev-2164	308	7	can	can	AUX
inlawrev-2164	308	8	be	be	AUX
inlawrev-2164	308	9	eliminated	eliminate	VERB
inlawrev-2164	308	10	in	in	ADP
inlawrev-2164	308	11	a	a	DET
inlawrev-2164	308	12	wide	wide	ADJ
inlawrev-2164	308	13	variety	variety	NOUN
inlawrev-2164	308	14	of	of	ADP
inlawrev-2164	308	15	situations	situation	NOUN
inlawrev-2164	308	16	at	at	ADP
inlawrev-2164	308	17	little	little	ADJ
inlawrev-2164	308	18	or	or	CCONJ
inlawrev-2164	308	19	no	no	PRON
inlawrev-2164	308	20	cost	cost	NOUN
inlawrev-2164	308	21	.	.	PUNCT
inlawrev-2164	309	1	because	because	SCONJ
inlawrev-2164	309	2	of	of	ADP
inlawrev-2164	309	3	the	the	DET
inlawrev-2164	309	4	"	"	PUNCT
inlawrev-2164	309	5	control	control	NOUN
inlawrev-2164	309	6	"	"	PUNCT
inlawrev-2164	309	7	limitation	limitation	NOUN
inlawrev-2164	309	8	,	,	PUNCT
inlawrev-2164	309	9	limited	limited	ADJ
inlawrev-2164	309	10	partners	partner	NOUN
inlawrev-2164	309	11	generally	generally	ADV
inlawrev-2164	309	12	have	have	VERB
inlawrev-2164	309	13	very	very	ADV
inlawrev-2164	309	14	little	little	ADJ
inlawrev-2164	309	15	right	right	ADJ
inlawrev-2164	309	16	to	to	PART
inlawrev-2164	309	17	participate	participate	VERB
inlawrev-2164	309	18	in	in	ADP
inlawrev-2164	309	19	management	management	NOUN
inlawrev-2164	309	20	and	and	CCONJ
inlawrev-2164	309	21	are	be	AUX
inlawrev-2164	309	22	generally	generally	ADV
inlawrev-2164	309	23	only	only	ADV
inlawrev-2164	309	24	entitled	entitle	VERB
inlawrev-2164	309	25	to	to	ADP
inlawrev-2164	309	26	an	an	DET
inlawrev-2164	309	27	accounting	accounting	NOUN
inlawrev-2164	309	28	and	and	CCONJ
inlawrev-2164	309	29	the	the	DET
inlawrev-2164	309	30	right	right	NOUN
inlawrev-2164	309	31	to	to	PART
inlawrev-2164	309	32	inspect	inspect	VERB
inlawrev-2164	309	33	and	and	CCONJ
inlawrev-2164	309	34	copy	copy	VERB
inlawrev-2164	309	35	the	the	DET
inlawrev-2164	309	36	partnership	partnership	NOUN
inlawrev-2164	309	37	books	book	NOUN
inlawrev-2164	309	38	.	.	PUNCT
inlawrev-2164	310	1	therefore	therefore	ADV
inlawrev-2164	310	2	,	,	PUNCT
inlawrev-2164	310	3	little	little	ADJ
inlawrev-2164	310	4	,	,	PUNCT
inlawrev-2164	310	5	if	if	SCONJ
inlawrev-2164	310	6	anything	anything	PRON
inlawrev-2164	310	7	,	,	PUNCT
inlawrev-2164	310	8	is	be	AUX
inlawrev-2164	310	9	lost	lose	VERB
inlawrev-2164	310	10	to	to	ADP
inlawrev-2164	310	11	the	the	DET
inlawrev-2164	310	12	transferee	transferee	NOUN
inlawrev-2164	310	13	who	who	PRON
inlawrev-2164	310	14	does	do	AUX
inlawrev-2164	310	15	not	not	PART
inlawrev-2164	310	16	become	become	VERB
inlawrev-2164	310	17	the	the	DET
inlawrev-2164	310	18	full	full	ADJ
inlawrev-2164	310	19	substitute	substitute	NOUN
inlawrev-2164	310	20	of	of	ADP
inlawrev-2164	310	21	a	a	DET
inlawrev-2164	310	22	limited	limited	ADJ
inlawrev-2164	310	23	partner	partner	NOUN
inlawrev-2164	310	24	.	.	PUNCT
inlawrev-2164	311	1	further	far	ADV
inlawrev-2164	311	2	,	,	PUNCT
inlawrev-2164	311	3	restrictions	restriction	NOUN
inlawrev-2164	311	4	on	on	ADP
inlawrev-2164	311	5	transfer	transfer	NOUN
inlawrev-2164	311	6	may	may	AUX
inlawrev-2164	311	7	be	be	AUX
inlawrev-2164	311	8	necessary	necessary	ADJ
inlawrev-2164	311	9	for	for	ADP
inlawrev-2164	311	10	reasons	reason	NOUN
inlawrev-2164	311	11	apart	apart	ADV
inlawrev-2164	311	12	from	from	ADP
inlawrev-2164	311	13	the	the	DET
inlawrev-2164	311	14	classification	classification	NOUN
inlawrev-2164	311	15	regulations	regulation	NOUN
inlawrev-2164	311	16	—	—	PUNCT
inlawrev-2164	311	17	for	for	ADP
inlawrev-2164	311	18	example	example	NOUN
inlawrev-2164	311	19	,	,	PUNCT
inlawrev-2164	311	20	to	to	PART
inlawrev-2164	311	21	assure	assure	VERB
inlawrev-2164	311	22	continued	continue	VERB
inlawrev-2164	311	23	availability	availability	NOUN
inlawrev-2164	311	24	of	of	ADP
inlawrev-2164	311	25	a	a	DET
inlawrev-2164	311	26	private	private	ADJ
inlawrev-2164	311	27	placement	placement	NOUN
inlawrev-2164	311	28	or	or	CCONJ
inlawrev-2164	311	29	intrastate	intrastate	ADJ
inlawrev-2164	311	30	exemption	exemption	NOUN
inlawrev-2164	311	31	to	to	ADP
inlawrev-2164	311	32	the	the	DET
inlawrev-2164	311	33	state	state	NOUN
inlawrev-2164	311	34	or	or	CCONJ
inlawrev-2164	311	35	federal	federal	ADJ
inlawrev-2164	311	36	security	security	NOUN
inlawrev-2164	311	37	laws	law	NOUN
inlawrev-2164	311	38	,	,	PUNCT
inlawrev-2164	311	39	and	and	CCONJ
inlawrev-2164	311	40	to	to	PART
inlawrev-2164	311	41	avoid	avoid	VERB
inlawrev-2164	311	42	automatic	automatic	ADJ
inlawrev-2164	311	43	termination	termination	NOUN
inlawrev-2164	311	44	for	for	ADP
inlawrev-2164	311	45	tax	tax	NOUN
inlawrev-2164	311	46	purposes	purpose	NOUN
inlawrev-2164	311	47	.	.	PUNCT
inlawrev-2164	312	1	4-	4-	X
inlawrev-2164	312	2	.	.	PUNCT
inlawrev-2164	312	3	continuity	continuity	NOUN
inlawrev-2164	312	4	of	of	ADP
inlawrev-2164	312	5	life	life	NOUN
inlawrev-2164	312	6	an	an	DET
inlawrev-2164	312	7	organization	organization	NOUN
inlawrev-2164	312	8	has	have	VERB
inlawrev-2164	312	9	continuity	continuity	NOUN
inlawrev-2164	312	10	of	of	ADP
inlawrev-2164	312	11	life	life	NOUN
inlawrev-2164	312	12	"	"	PUNCT
inlawrev-2164	312	13	if	if	SCONJ
inlawrev-2164	312	14	the	the	DET
inlawrev-2164	312	15	death	death	NOUN
inlawrev-2164	312	16	,	,	PUNCT
inlawrev-2164	312	17	insanity	insanity	NOUN
inlawrev-2164	312	18	,	,	PUNCT
inlawrev-2164	312	19	bankruptcy	bankruptcy	NOUN
inlawrev-2164	312	20	,	,	PUNCT
inlawrev-2164	312	21	retirement	retirement	NOUN
inlawrev-2164	312	22	,	,	PUNCT
inlawrev-2164	312	23	resignation	resignation	NOUN
inlawrev-2164	312	24	,	,	PUNCT
inlawrev-2164	312	25	or	or	CCONJ
inlawrev-2164	312	26	expulsion	expulsion	NOUN
inlawrev-2164	312	27	of	of	ADP
inlawrev-2164	312	28	any	any	DET
inlawrev-2164	312	29	member	member	NOUN
inlawrev-2164	312	30	will	will	AUX
inlawrev-2164	312	31	not	not	PART
inlawrev-2164	312	32	cause	cause	VERB
inlawrev-2164	312	33	a	a	DET
inlawrev-2164	312	34	dissolution	dissolution	NOUN
inlawrev-2164	312	35	of	of	ADP
inlawrev-2164	312	36	the	the	DET
inlawrev-2164	312	37	organization	organization	NOUN
inlawrev-2164	312	38	.	.	PUNCT
inlawrev-2164	313	1	"45	"45	NOUN
inlawrev-2164	313	2	dissolution	dissolution	NOUN
inlawrev-2164	313	3	is	be	AUX
inlawrev-2164	313	4	defined	define	VERB
inlawrev-2164	313	5	as	as	ADP
inlawrev-2164	313	6	"	"	PUNCT
inlawrev-2164	313	7	an	an	DET
inlawrev-2164	313	8	alteration	alteration	NOUN
inlawrev-2164	313	9	of	of	ADP
inlawrev-2164	313	10	the	the	DET
inlawrev-2164	313	11	identity	identity	NOUN
inlawrev-2164	313	12	of	of	ADP
inlawrev-2164	313	13	an	an	DET
inlawrev-2164	313	14	organization	organization	NOUN
inlawrev-2164	313	15	by	by	ADP
inlawrev-2164	313	16	reason	reason	NOUN
inlawrev-2164	313	17	of	of	ADP
inlawrev-2164	313	18	a	a	DET
inlawrev-2164	313	19	change	change	NOUN
inlawrev-2164	313	20	in	in	ADP
inlawrev-2164	313	21	the	the	DET
inlawrev-2164	313	22	relationship	relationship	NOUN
inlawrev-2164	313	23	between	between	ADP
inlawrev-2164	313	24	its	its	PRON
inlawrev-2164	313	25	members	member	NOUN
inlawrev-2164	313	26	as	as	SCONJ
inlawrev-2164	313	27	determined	determine	VERB
inlawrev-2164	313	28	under	under	ADP
inlawrev-2164	313	29	local	local	ADJ
inlawrev-2164	313	30	law	law	NOUN
inlawrev-2164	313	31	.	.	PUNCT
inlawrev-2164	314	1	"66	"66	PUNCT
inlawrev-2164	314	2	thus	thus	ADV
inlawrev-2164	314	3	,	,	PUNCT
inlawrev-2164	314	4	dissolution	dissolution	NOUN
inlawrev-2164	314	5	is	be	AUX
inlawrev-2164	314	6	defined	define	VERB
inlawrev-2164	314	7	as	as	ADP
inlawrev-2164	314	8	a	a	DET
inlawrev-2164	314	9	mere	mere	ADJ
inlawrev-2164	314	10	technical	technical	ADJ
inlawrev-2164	314	11	reconstitution	reconstitution	NOUN
inlawrev-2164	314	12	of	of	ADP
inlawrev-2164	314	13	the	the	DET
inlawrev-2164	314	14	organization	organization	NOUN
inlawrev-2164	314	15	under	under	ADP
inlawrev-2164	314	16	local	local	ADJ
inlawrev-2164	314	17	law	law	NOUN
inlawrev-2164	314	18	so	so	SCONJ
inlawrev-2164	314	19	that	that	SCONJ
inlawrev-2164	314	20	,	,	PUNCT
inlawrev-2164	314	21	theoretically	theoretically	ADV
inlawrev-2164	314	22	,	,	PUNCT
inlawrev-2164	314	23	a	a	DET
inlawrev-2164	314	24	new	new	ADJ
inlawrev-2164	314	25	organization	organization	NOUN
inlawrev-2164	314	26	continues	continue	VERB
inlawrev-2164	314	27	the	the	DET
inlawrev-2164	314	28	business	business	NOUN
inlawrev-2164	314	29	.	.	PUNCT
inlawrev-2164	315	1	termination	termination	NOUN
inlawrev-2164	315	2	of	of	ADP
inlawrev-2164	315	3	the	the	DET
inlawrev-2164	315	4	business	business	NOUN
inlawrev-2164	315	5	is	be	AUX
inlawrev-2164	315	6	not	not	PART
inlawrev-2164	315	7	required	require	VERB
inlawrev-2164	315	8	to	to	PART
inlawrev-2164	315	9	eliminate	eliminate	VERB
inlawrev-2164	315	10	continuity	continuity	NOUN
inlawrev-2164	315	11	interests	interest	NOUN
inlawrev-2164	315	12	exists	exist	VERB
inlawrev-2164	315	13	.	.	PUNCT
inlawrev-2164	316	1	in	in	ADP
inlawrev-2164	316	2	determining	determine	VERB
inlawrev-2164	316	3	the	the	DET
inlawrev-2164	316	4	classification	classification	NOUN
inlawrev-2164	316	5	of	of	ADP
inlawrev-2164	316	6	an	an	DET
inlawrev-2164	316	7	organization	organization	NOUN
inlawrev-2164	316	8	,	,	PUNCT
inlawrev-2164	316	9	the	the	DET
inlawrev-2164	316	10	presence	presence	NOUN
inlawrev-2164	316	11	of	of	ADP
inlawrev-2164	316	12	this	this	DET
inlawrev-2164	316	13	modified	modify	VERB
inlawrev-2164	316	14	corporate	corporate	ADJ
inlawrev-2164	316	15	characteristic	characteristic	NOUN
inlawrev-2164	316	16	will	will	AUX
inlawrev-2164	316	17	be	be	AUX
inlawrev-2164	316	18	accorded	accord	VERB
inlawrev-2164	316	19	less	less	ADJ
inlawrev-2164	316	20	significance	significance	NOUN
inlawrev-2164	316	21	than	than	SCONJ
inlawrev-2164	316	22	if	if	SCONJ
inlawrev-2164	316	23	such	such	ADJ
inlawrev-2164	316	24	characteristic	characteristic	ADJ
inlawrev-2164	316	25	were	be	AUX
inlawrev-2164	316	26	present	present	ADJ
inlawrev-2164	316	27	in	in	ADP
inlawrev-2164	316	28	an	an	DET
inlawrev-2164	316	29	unmodified	unmodified	ADJ
inlawrev-2164	316	30	form	form	NOUN
inlawrev-2164	316	31	.	.	PUNCT
inlawrev-2164	317	1	i	i	PRON
inlawrev-2164	317	2	d.	d.	VERB
inlawrev-2164	317	3	how	how	SCONJ
inlawrev-2164	317	4	much	much	ADJ
inlawrev-2164	317	5	"	"	PUNCT
inlawrev-2164	317	6	less	less	ADJ
inlawrev-2164	317	7	significance	significance	NOUN
inlawrev-2164	317	8	"	"	PUNCT
inlawrev-2164	317	9	will	will	AUX
inlawrev-2164	317	10	be	be	AUX
inlawrev-2164	317	11	accorded	accord	VERB
inlawrev-2164	317	12	is	be	AUX
inlawrev-2164	317	13	not	not	PART
inlawrev-2164	317	14	clear	clear	ADJ
inlawrev-2164	317	15	.	.	PUNCT
inlawrev-2164	318	1	62id	62id	NOUN
inlawrev-2164	318	2	.	.	PUNCT
inlawrev-2164	319	1	§	§	PROPN
inlawrev-2164	319	2	301.7701	301.7701	NUM
inlawrev-2164	319	3	-	-	SYM
inlawrev-2164	319	4	2	2	NUM
inlawrev-2164	319	5	(	(	PUNCT
inlawrev-2164	319	6	e	e	NOUN
inlawrev-2164	319	7	)	)	PUNCT
inlawrev-2164	319	8	(	(	PUNCT
inlawrev-2164	319	9	1	1	NUM
inlawrev-2164	319	10	)	)	PUNCT
inlawrev-2164	319	11	.	.	PUNCT
inlawrev-2164	320	1	63	63	NUM
inlawrev-2164	321	1	i	i	PRON
inlawrev-2164	321	2	d.	d.	PROPN
inlawrev-2164	321	3	under	under	ADP
inlawrev-2164	321	4	the	the	DET
inlawrev-2164	321	5	ulpa	ulpa	NOUN
inlawrev-2164	321	6	,	,	PUNCT
inlawrev-2164	321	7	a	a	DET
inlawrev-2164	321	8	limited	limited	ADJ
inlawrev-2164	321	9	partner	partner	NOUN
inlawrev-2164	321	10	may	may	AUX
inlawrev-2164	321	11	not	not	PART
inlawrev-2164	321	12	assign	assign	VERB
inlawrev-2164	321	13	all	all	DET
inlawrev-2164	321	14	his	his	PRON
inlawrev-2164	321	15	interest	interest	NOUN
inlawrev-2164	321	16	unless	unless	SCONJ
inlawrev-2164	321	17	given	give	VERB
inlawrev-2164	321	18	a	a	DET
inlawrev-2164	321	19	right	right	NOUN
inlawrev-2164	321	20	to	to	PART
inlawrev-2164	321	21	do	do	AUX
inlawrev-2164	321	22	so	so	ADV
inlawrev-2164	321	23	in	in	ADP
inlawrev-2164	321	24	the	the	DET
inlawrev-2164	321	25	certificate	certificate	NOUN
inlawrev-2164	321	26	or	or	CCONJ
inlawrev-2164	321	27	unless	unless	SCONJ
inlawrev-2164	321	28	all	all	DET
inlawrev-2164	321	29	the	the	DET
inlawrev-2164	321	30	members	member	NOUN
inlawrev-2164	321	31	consent	consent	VERB
inlawrev-2164	321	32	.	.	PUNCT
inlawrev-2164	322	1	ulpa	ulpa	PROPN
inlawrev-2164	322	2	§	§	PROPN
inlawrev-2164	322	3	19	19	NUM
inlawrev-2164	322	4	.	.	PUNCT
inlawrev-2164	323	1	therefore	therefore	ADV
inlawrev-2164	323	2	,	,	PUNCT
inlawrev-2164	323	3	he	he	PRON
inlawrev-2164	323	4	may	may	AUX
inlawrev-2164	323	5	assign	assign	VERB
inlawrev-2164	323	6	only	only	ADV
inlawrev-2164	323	7	his	his	PRON
inlawrev-2164	323	8	interest	interest	NOUN
inlawrev-2164	323	9	in	in	ADP
inlawrev-2164	323	10	profits	profit	NOUN
inlawrev-2164	323	11	and	and	CCONJ
inlawrev-2164	323	12	losses	loss	NOUN
inlawrev-2164	323	13	and	and	CCONJ
inlawrev-2164	323	14	not	not	PART
inlawrev-2164	323	15	his	his	PRON
inlawrev-2164	323	16	interest	interest	NOUN
inlawrev-2164	323	17	in	in	ADP
inlawrev-2164	323	18	management	management	NOUN
inlawrev-2164	323	19	.	.	PUNCT
inlawrev-2164	324	1	64treas	64treas	PROPN
inlawrev-2164	324	2	.	.	PUNCT
inlawrev-2164	325	1	reg	reg	PROPN
inlawrev-2164	325	2	.	.	PUNCT
inlawrev-2164	326	1	§	§	PROPN
inlawrev-2164	326	2	301.7701	301.7701	NUM
inlawrev-2164	326	3	-	-	SYM
inlawrev-2164	326	4	2	2	NUM
inlawrev-2164	326	5	(	(	PUNCT
inlawrev-2164	326	6	e	e	NOUN
inlawrev-2164	326	7	)	)	PUNCT
inlawrev-2164	326	8	(	(	PUNCT
inlawrev-2164	326	9	1	1	X
inlawrev-2164	326	10	)	)	PUNCT
inlawrev-2164	326	11	(	(	PUNCT
inlawrev-2164	326	12	1965	1965	NUM
inlawrev-2164	326	13	)	)	PUNCT
inlawrev-2164	326	14	.	.	PUNCT
inlawrev-2164	327	1	65	65	NUM
inlawrev-2164	328	1	i	i	PROPN
inlawrev-2164	328	2	d.	d.	PROPN
inlawrev-2164	328	3	§	§	PROPN
inlawrev-2164	328	4	301.7701	301.7701	PROPN
inlawrev-2164	328	5	-	-	SYM
inlawrev-2164	328	6	2(b)(l	2(b)(l	NUM
inlawrev-2164	328	7	)	)	PUNCT
inlawrev-2164	328	8	.	.	PUNCT
inlawrev-2164	329	1	66	66	NUM
inlawrev-2164	330	1	i	i	PRON
inlawrev-2164	330	2	d.	d.	PROPN
inlawrev-2164	330	3	§	§	PROPN
inlawrev-2164	330	4	301.7701	301.7701	PROPN
inlawrev-2164	330	5	-	-	SYM
inlawrev-2164	330	6	2	2	NUM
inlawrev-2164	330	7	(	(	PUNCT
inlawrev-2164	330	8	b)(2	b)(2	X
inlawrev-2164	330	9	)	)	PUNCT
inlawrev-2164	330	10	.	.	PUNCT
inlawrev-2164	331	1	916	916	NUM
inlawrev-2164	331	2	indiana	indiana	PROPN
inlawrev-2164	331	3	law	law	PROPN
inlawrev-2164	331	4	review	review	NOUN
inlawrev-2164	331	5	[	[	X
inlawrev-2164	331	6	vol	vol	NOUN
inlawrev-2164	331	7	.	.	PUNCT
inlawrev-2164	331	8	8:899	8:899	NOUN
inlawrev-2164	331	9	of	of	ADP
inlawrev-2164	331	10	life	life	NOUN
inlawrev-2164	331	11	,	,	PUNCT
inlawrev-2164	331	12	which	which	PRON
inlawrev-2164	331	13	may	may	AUX
inlawrev-2164	331	14	be	be	AUX
inlawrev-2164	331	15	eliminated	eliminate	VERB
inlawrev-2164	331	16	even	even	ADV
inlawrev-2164	331	17	though	though	SCONJ
inlawrev-2164	331	18	the	the	DET
inlawrev-2164	331	19	business	business	NOUN
inlawrev-2164	331	20	may	may	AUX
inlawrev-2164	331	21	be	be	AUX
inlawrev-2164	331	22	continued	continue	VERB
inlawrev-2164	331	23	indefinitely	indefinitely	ADV
inlawrev-2164	331	24	.	.	PUNCT
inlawrev-2164	332	1	67	67	NUM
inlawrev-2164	332	2	even	even	ADV
inlawrev-2164	332	3	contractual	contractual	ADJ
inlawrev-2164	332	4	obligations	obligation	NOUN
inlawrev-2164	332	5	to	to	PART
inlawrev-2164	332	6	continue	continue	VERB
inlawrev-2164	332	7	the	the	DET
inlawrev-2164	332	8	organization	organization	NOUN
inlawrev-2164	332	9	by	by	ADP
inlawrev-2164	332	10	the	the	DET
inlawrev-2164	332	11	remaining	remain	VERB
inlawrev-2164	332	12	members	member	NOUN
inlawrev-2164	332	13	upon	upon	SCONJ
inlawrev-2164	332	14	the	the	DET
inlawrev-2164	332	15	death	death	NOUN
inlawrev-2164	332	16	or	or	CCONJ
inlawrev-2164	332	17	withdrawal	withdrawal	NOUN
inlawrev-2164	332	18	of	of	ADP
inlawrev-2164	332	19	any	any	DET
inlawrev-2164	332	20	member	member	NOUN
inlawrev-2164	332	21	will	will	AUX
inlawrev-2164	332	22	not	not	PART
inlawrev-2164	332	23	result	result	VERB
inlawrev-2164	332	24	in	in	ADP
inlawrev-2164	332	25	continuity	continuity	NOUN
inlawrev-2164	332	26	of	of	ADP
inlawrev-2164	332	27	life	life	NOUN
inlawrev-2164	332	28	if	if	SCONJ
inlawrev-2164	332	29	,	,	PUNCT
inlawrev-2164	332	30	notwithstanding	notwithstanding	ADP
inlawrev-2164	332	31	such	such	ADJ
inlawrev-2164	332	32	agreement	agreement	NOUN
inlawrev-2164	332	33	,	,	PUNCT
inlawrev-2164	332	34	the	the	DET
inlawrev-2164	332	35	organization	organization	NOUN
inlawrev-2164	332	36	is	be	AUX
inlawrev-2164	332	37	dissolved	dissolve	VERB
inlawrev-2164	332	38	under	under	ADP
inlawrev-2164	332	39	local	local	ADJ
inlawrev-2164	332	40	law	law	NOUN
inlawrev-2164	332	41	.	.	PUNCT
inlawrev-2164	333	1	furthermore	furthermore	ADV
inlawrev-2164	333	2	,	,	PUNCT
inlawrev-2164	333	3	notwithstanding	notwithstanding	ADP
inlawrev-2164	333	4	an	an	DET
inlawrev-2164	333	5	agreement	agreement	NOUN
inlawrev-2164	333	6	to	to	PART
inlawrev-2164	333	7	continue	continue	VERB
inlawrev-2164	333	8	the	the	DET
inlawrev-2164	333	9	organization	organization	NOUN
inlawrev-2164	333	10	for	for	ADP
inlawrev-2164	333	11	a	a	DET
inlawrev-2164	333	12	stated	state	VERB
inlawrev-2164	333	13	period	period	NOUN
inlawrev-2164	333	14	or	or	CCONJ
inlawrev-2164	333	15	until	until	ADP
inlawrev-2164	333	16	the	the	DET
inlawrev-2164	333	17	completion	completion	NOUN
inlawrev-2164	333	18	of	of	ADP
inlawrev-2164	333	19	a	a	DET
inlawrev-2164	333	20	stated	state	VERB
inlawrev-2164	333	21	transaction	transaction	NOUN
inlawrev-2164	333	22	,	,	PUNCT
inlawrev-2164	333	23	if	if	SCONJ
inlawrev-2164	333	24	any	any	DET
inlawrev-2164	333	25	member	member	NOUN
inlawrev-2164	333	26	has	have	VERB
inlawrev-2164	333	27	the	the	DET
inlawrev-2164	333	28	power	power	NOUN
inlawrev-2164	333	29	under	under	ADP
inlawrev-2164	333	30	local	local	ADJ
inlawrev-2164	333	31	law	law	NOUN
inlawrev-2164	333	32	to	to	PART
inlawrev-2164	333	33	dissolve	dissolve	VERB
inlawrev-2164	333	34	the	the	DET
inlawrev-2164	333	35	organization	organization	NOUN
inlawrev-2164	333	36	,	,	PUNCT
inlawrev-2164	333	37	continuity	continuity	NOUN
inlawrev-2164	333	38	of	of	ADP
inlawrev-2164	333	39	life	life	NOUN
inlawrev-2164	333	40	is	be	AUX
inlawrev-2164	333	41	eliminated	eliminate	VERB
inlawrev-2164	333	42	.	.	PUNCT
inlawrev-2164	334	1	therefore	therefore	ADV
inlawrev-2164	334	2	,	,	PUNCT
inlawrev-2164	334	3	partnerships	partnership	NOUN
inlawrev-2164	334	4	corresponding	correspond	VERB
inlawrev-2164	334	5	to	to	ADP
inlawrev-2164	334	6	either	either	PRON
inlawrev-2164	334	7	of	of	ADP
inlawrev-2164	334	8	the	the	DET
inlawrev-2164	334	9	uniform	uniform	NOUN
inlawrev-2164	334	10	acts	act	VERB
inlawrev-2164	334	11	lack	lack	VERB
inlawrev-2164	334	12	continuity	continuity	NOUN
inlawrev-2164	334	13	of	of	ADP
inlawrev-2164	334	14	life	life	NOUN
inlawrev-2164	334	15	.	.	PUNCT
inlawrev-2164	335	1	68	68	NUM
inlawrev-2164	335	2	67this	67this	PRON
inlawrev-2164	335	3	is	be	AUX
inlawrev-2164	335	4	so	so	ADV
inlawrev-2164	335	5	even	even	ADV
inlawrev-2164	335	6	though	though	SCONJ
inlawrev-2164	335	7	ulpa	ulpa	ADJ
inlawrev-2164	335	8	§	§	PROPN
inlawrev-2164	335	9	20	20	NUM
inlawrev-2164	335	10	provides	provide	VERB
inlawrev-2164	335	11	:	:	PUNCT
inlawrev-2164	335	12	the	the	DET
inlawrev-2164	335	13	retirement	retirement	NOUN
inlawrev-2164	335	14	,	,	PUNCT
inlawrev-2164	335	15	death	death	NOUN
inlawrev-2164	335	16	or	or	CCONJ
inlawrev-2164	335	17	insanity	insanity	NOUN
inlawrev-2164	335	18	of	of	ADP
inlawrev-2164	335	19	a	a	DET
inlawrev-2164	335	20	general	general	ADJ
inlawrev-2164	335	21	partner	partner	NOUN
inlawrev-2164	335	22	dissolves	dissolve	VERB
inlawrev-2164	335	23	the	the	DET
inlawrev-2164	335	24	partnership	partnership	NOUN
inlawrev-2164	335	25	,	,	PUNCT
inlawrev-2164	335	26	unless	unless	SCONJ
inlawrev-2164	335	27	the	the	DET
inlawrev-2164	335	28	business	business	NOUN
inlawrev-2164	335	29	is	be	AUX
inlawrev-2164	335	30	continued	continue	VERB
inlawrev-2164	335	31	by	by	ADP
inlawrev-2164	335	32	the	the	DET
inlawrev-2164	335	33	remaining	remain	VERB
inlawrev-2164	335	34	general	general	ADJ
inlawrev-2164	335	35	partners	partner	NOUN
inlawrev-2164	335	36	(	(	PUNCT
inlawrev-2164	335	37	a	a	X
inlawrev-2164	335	38	)	)	PUNCT
inlawrev-2164	335	39	under	under	ADP
inlawrev-2164	335	40	a	a	DET
inlawrev-2164	335	41	right	right	NOUN
inlawrev-2164	335	42	so	so	ADV
inlawrev-2164	335	43	to	to	PART
inlawrev-2164	335	44	do	do	AUX
inlawrev-2164	335	45	stated	state	VERB
inlawrev-2164	335	46	in	in	ADP
inlawrev-2164	335	47	the	the	DET
inlawrev-2164	335	48	certificate	certificate	NOUN
inlawrev-2164	335	49	,	,	PUNCT
inlawrev-2164	335	50	or	or	CCONJ
inlawrev-2164	335	51	(	(	PUNCT
inlawrev-2164	335	52	b	b	NOUN
inlawrev-2164	335	53	)	)	PUNCT
inlawrev-2164	335	54	with	with	ADP
inlawrev-2164	335	55	the	the	DET
inlawrev-2164	335	56	consent	consent	NOUN
inlawrev-2164	335	57	of	of	ADP
inlawrev-2164	335	58	all	all	DET
inlawrev-2164	335	59	members	member	NOUN
inlawrev-2164	335	60	.	.	PUNCT
inlawrev-2164	336	1	66treas	66treas	PROPN
inlawrev-2164	336	2	.	.	PUNCT
inlawrev-2164	337	1	reg	reg	NOUN
inlawrev-2164	337	2	.	.	PUNCT
inlawrev-2164	338	1	§	§	PROPN
inlawrev-2164	338	2	301.7701	301.7701	NUM
inlawrev-2164	338	3	-	-	SYM
inlawrev-2164	338	4	2	2	NUM
inlawrev-2164	338	5	(	(	PUNCT
inlawrev-2164	338	6	b	b	NOUN
inlawrev-2164	338	7	)	)	PUNCT
inlawrev-2164	338	8	(	(	PUNCT
inlawrev-2164	338	9	3	3	X
inlawrev-2164	338	10	)	)	PUNCT
inlawrev-2164	338	11	(	(	PUNCT
inlawrev-2164	338	12	1965	1965	NUM
inlawrev-2164	338	13	)	)	PUNCT
inlawrev-2164	338	14	.	.	PUNCT
inlawrev-2164	339	1	the	the	DET
inlawrev-2164	339	2	service	service	NOUN
inlawrev-2164	339	3	took	take	VERB
inlawrev-2164	339	4	the	the	DET
inlawrev-2164	339	5	position	position	NOUN
inlawrev-2164	339	6	that	that	PRON
inlawrev-2164	339	7	the	the	DET
inlawrev-2164	339	8	california	california	PROPN
inlawrev-2164	339	9	limited	limited	PROPN
inlawrev-2164	339	10	partnership	partnership	PROPN
inlawrev-2164	339	11	act	act	PROPN
inlawrev-2164	339	12	,	,	PUNCT
inlawrev-2164	339	13	cal	cal	PROPN
inlawrev-2164	339	14	.	.	PUNCT
inlawrev-2164	339	15	corp	corp	PROPN
inlawrev-2164	339	16	.	.	PROPN
inlawrev-2164	339	17	code	code	PROPN
inlawrev-2164	339	18	§	§	PROPN
inlawrev-2164	339	19	§	§	PROPN
inlawrev-2164	339	20	15,501	15,501	NUM
inlawrev-2164	339	21	et	et	PROPN
inlawrev-2164	339	22	seq	seq	PROPN
inlawrev-2164	339	23	.	.	PUNCT
inlawrev-2164	340	1	(	(	PUNCT
inlawrev-2164	340	2	west	west	NOUN
inlawrev-2164	340	3	1955	1955	NUM
inlawrev-2164	340	4	)	)	PUNCT
inlawrev-2164	340	5	,	,	PUNCT
inlawrev-2164	340	6	as	as	SCONJ
inlawrev-2164	340	7	amended	amend	VERB
inlawrev-2164	340	8	in	in	ADP
inlawrev-2164	340	9	1963	1963	NUM
inlawrev-2164	340	10	,	,	PUNCT
inlawrev-2164	340	11	i	i	PROPN
inlawrev-2164	340	12	d.	d.	PROPN
inlawrev-2164	340	13	§	§	PROPN
inlawrev-2164	340	14	15,520	15,520	NUM
inlawrev-2164	340	15	(	(	PUNCT
inlawrev-2164	340	16	west	west	PROPN
inlawrev-2164	340	17	cum	cum	PROPN
inlawrev-2164	340	18	.	.	PUNCT
inlawrev-2164	341	1	supp	supp	PROPN
inlawrev-2164	341	2	.	.	PUNCT
inlawrev-2164	342	1	1975	1975	NUM
inlawrev-2164	342	2	)	)	PUNCT
inlawrev-2164	342	3	,	,	PUNCT
inlawrev-2164	342	4	no	no	ADV
inlawrev-2164	342	5	longer	long	ADV
inlawrev-2164	342	6	corresponded	correspond	VERB
inlawrev-2164	342	7	to	to	ADP
inlawrev-2164	342	8	the	the	DET
inlawrev-2164	342	9	ulpa	ulpa	ADJ
inlawrev-2164	342	10	,	,	PUNCT
inlawrev-2164	342	11	such	such	ADJ
inlawrev-2164	342	12	that	that	SCONJ
inlawrev-2164	342	13	a	a	DET
inlawrev-2164	342	14	california	california	PROPN
inlawrev-2164	342	15	limited	limited	PROPN
inlawrev-2164	342	16	partnership	partnership	NOUN
inlawrev-2164	342	17	necessarily	necessarily	ADV
inlawrev-2164	342	18	had	have	VERB
inlawrev-2164	342	19	the	the	DET
inlawrev-2164	342	20	corporate	corporate	ADJ
inlawrev-2164	342	21	characteristic	characteristic	NOUN
inlawrev-2164	342	22	of	of	ADP
inlawrev-2164	342	23	continuity	continuity	NOUN
inlawrev-2164	342	24	of	of	ADP
inlawrev-2164	342	25	life	life	NOUN
inlawrev-2164	342	26	.	.	PUNCT
inlawrev-2164	343	1	such	such	DET
inlawrev-2164	343	2	a	a	DET
inlawrev-2164	343	3	conclusion	conclusion	NOUN
inlawrev-2164	343	4	is	be	AUX
inlawrev-2164	343	5	critical	critical	ADJ
inlawrev-2164	343	6	to	to	ADP
inlawrev-2164	343	7	public	public	ADJ
inlawrev-2164	343	8	limited	limited	ADJ
inlawrev-2164	343	9	partnerships	partnership	NOUN
inlawrev-2164	343	10	,	,	PUNCT
inlawrev-2164	343	11	which	which	PRON
inlawrev-2164	343	12	normally	normally	ADV
inlawrev-2164	343	13	have	have	VERB
inlawrev-2164	343	14	the	the	DET
inlawrev-2164	343	15	corporate	corporate	ADJ
inlawrev-2164	343	16	characteristics	characteristic	NOUN
inlawrev-2164	343	17	of	of	ADP
inlawrev-2164	343	18	centralization	centralization	NOUN
inlawrev-2164	343	19	of	of	ADP
inlawrev-2164	343	20	management	management	NOUN
inlawrev-2164	343	21	and	and	CCONJ
inlawrev-2164	343	22	free	free	ADJ
inlawrev-2164	343	23	transferability	transferability	NOUN
inlawrev-2164	343	24	of	of	ADP
inlawrev-2164	343	25	interests	interest	NOUN
inlawrev-2164	343	26	,	,	PUNCT
inlawrev-2164	343	27	and	and	CCONJ
inlawrev-2164	343	28	which	which	PRON
inlawrev-2164	343	29	will	will	AUX
inlawrev-2164	343	30	be	be	AUX
inlawrev-2164	343	31	taxed	tax	VERB
inlawrev-2164	343	32	as	as	ADP
inlawrev-2164	343	33	corporations	corporation	NOUN
inlawrev-2164	343	34	if	if	SCONJ
inlawrev-2164	343	35	they	they	PRON
inlawrev-2164	343	36	are	be	AUX
inlawrev-2164	343	37	deemed	deem	VERB
inlawrev-2164	343	38	to	to	PART
inlawrev-2164	343	39	have	have	VERB
inlawrev-2164	343	40	either	either	PRON
inlawrev-2164	343	41	of	of	ADP
inlawrev-2164	343	42	the	the	DET
inlawrev-2164	343	43	two	two	NUM
inlawrev-2164	343	44	remaining	remain	VERB
inlawrev-2164	343	45	corporate	corporate	ADJ
inlawrev-2164	343	46	characteristics	characteristic	NOUN
inlawrev-2164	343	47	—	—	PUNCT
inlawrev-2164	343	48	limited	limited	ADJ
inlawrev-2164	343	49	liability	liability	NOUN
inlawrev-2164	343	50	and	and	CCONJ
inlawrev-2164	343	51	continuity	continuity	NOUN
inlawrev-2164	343	52	of	of	ADP
inlawrev-2164	343	53	life	life	NOUN
inlawrev-2164	343	54	.	.	PUNCT
inlawrev-2164	344	1	the	the	DET
inlawrev-2164	344	2	thrust	thrust	NOUN
inlawrev-2164	344	3	of	of	ADP
inlawrev-2164	344	4	the	the	DET
inlawrev-2164	344	5	california	california	PROPN
inlawrev-2164	344	6	amendments	amendment	NOUN
inlawrev-2164	344	7	was	be	AUX
inlawrev-2164	344	8	to	to	PART
inlawrev-2164	344	9	further	further	VERB
inlawrev-2164	344	10	a	a	DET
inlawrev-2164	344	11	policy	policy	NOUN
inlawrev-2164	344	12	of	of	ADP
inlawrev-2164	344	13	investor	investor	NOUN
inlawrev-2164	344	14	democracy	democracy	NOUN
inlawrev-2164	344	15	by	by	ADP
inlawrev-2164	344	16	mandating	mandate	VERB
inlawrev-2164	344	17	the	the	DET
inlawrev-2164	344	18	right	right	NOUN
inlawrev-2164	344	19	of	of	ADP
inlawrev-2164	344	20	limited	limited	ADJ
inlawrev-2164	344	21	partners	partner	NOUN
inlawrev-2164	344	22	to	to	PART
inlawrev-2164	344	23	vote	vote	VERB
inlawrev-2164	344	24	on	on	ADP
inlawrev-2164	344	25	certain	certain	ADJ
inlawrev-2164	344	26	matters	matter	NOUN
inlawrev-2164	344	27	affecting	affect	VERB
inlawrev-2164	344	28	the	the	DET
inlawrev-2164	344	29	basic	basic	ADJ
inlawrev-2164	344	30	structure	structure	NOUN
inlawrev-2164	344	31	of	of	ADP
inlawrev-2164	344	32	the	the	DET
inlawrev-2164	344	33	limited	limited	ADJ
inlawrev-2164	344	34	partnership	partnership	NOUN
inlawrev-2164	344	35	,	,	PUNCT
inlawrev-2164	344	36	such	such	ADJ
inlawrev-2164	344	37	as	as	ADP
inlawrev-2164	344	38	the	the	DET
inlawrev-2164	344	39	sale	sale	NOUN
inlawrev-2164	344	40	of	of	ADP
inlawrev-2164	344	41	all	all	PRON
inlawrev-2164	344	42	or	or	CCONJ
inlawrev-2164	344	43	substantially	substantially	ADV
inlawrev-2164	344	44	all	all	DET
inlawrev-2164	344	45	the	the	DET
inlawrev-2164	344	46	partnership	partnership	NOUN
inlawrev-2164	344	47	assets	asset	NOUN
inlawrev-2164	344	48	and	and	CCONJ
inlawrev-2164	344	49	the	the	DET
inlawrev-2164	344	50	election	election	NOUN
inlawrev-2164	344	51	or	or	CCONJ
inlawrev-2164	344	52	removal	removal	NOUN
inlawrev-2164	344	53	of	of	ADP
inlawrev-2164	344	54	general	general	ADJ
inlawrev-2164	344	55	partners	partner	NOUN
inlawrev-2164	344	56	.	.	PUNCT
inlawrev-2164	345	1	as	as	ADP
inlawrev-2164	345	2	a	a	DET
inlawrev-2164	345	3	result	result	NOUN
inlawrev-2164	345	4	of	of	ADP
inlawrev-2164	345	5	the	the	DET
inlawrev-2164	345	6	uncertainty	uncertainty	NOUN
inlawrev-2164	345	7	caused	cause	VERB
inlawrev-2164	345	8	by	by	ADP
inlawrev-2164	345	9	the	the	DET
inlawrev-2164	345	10	service	service	NOUN
inlawrev-2164	345	11	's	's	PART
inlawrev-2164	345	12	position	position	NOUN
inlawrev-2164	345	13	,	,	PUNCT
inlawrev-2164	345	14	the	the	DET
inlawrev-2164	345	15	california	california	PROPN
inlawrev-2164	345	16	legislature	legislature	NOUN
inlawrev-2164	345	17	,	,	PUNCT
inlawrev-2164	345	18	effective	effective	ADJ
inlawrev-2164	345	19	november	november	PROPN
inlawrev-2164	345	20	1	1	NUM
inlawrev-2164	345	21	,	,	PUNCT
inlawrev-2164	345	22	1973	1973	NUM
inlawrev-2164	345	23	,	,	PUNCT
inlawrev-2164	345	24	re	re	VERB
inlawrev-2164	345	25	-	-	VERB
inlawrev-2164	345	26	amended	amend	VERB
inlawrev-2164	345	27	the	the	DET
inlawrev-2164	345	28	california	california	PROPN
inlawrev-2164	345	29	act	act	NOUN
inlawrev-2164	345	30	so	so	SCONJ
inlawrev-2164	345	31	that	that	SCONJ
inlawrev-2164	345	32	the	the	DET
inlawrev-2164	345	33	continuity	continuity	NOUN
inlawrev-2164	345	34	of	of	ADP
inlawrev-2164	345	35	life	life	NOUN
inlawrev-2164	345	36	provision	provision	NOUN
inlawrev-2164	345	37	is	be	AUX
inlawrev-2164	345	38	again	again	ADV
inlawrev-2164	345	39	identical	identical	ADJ
inlawrev-2164	345	40	with	with	ADP
inlawrev-2164	345	41	the	the	DET
inlawrev-2164	345	42	ulpa	ulpa	ADJ
inlawrev-2164	345	43	provision	provision	NOUN
inlawrev-2164	345	44	.	.	PUNCT
inlawrev-2164	346	1	i	i	PRON
inlawrev-2164	346	2	d.	d.	PROPN
inlawrev-2164	346	3	§	§	PROPN
inlawrev-2164	346	4	15,520.5	15,520.5	NUM
inlawrev-2164	346	5	.	.	PUNCT
inlawrev-2164	347	1	notwithstanding	notwithstanding	ADP
inlawrev-2164	347	2	the	the	DET
inlawrev-2164	347	3	amendment	amendment	NOUN
inlawrev-2164	347	4	to	to	ADP
inlawrev-2164	347	5	the	the	DET
inlawrev-2164	347	6	california	california	PROPN
inlawrev-2164	347	7	statute	statute	PROPN
inlawrev-2164	347	8	,	,	PUNCT
inlawrev-2164	347	9	the	the	DET
inlawrev-2164	347	10	california	california	PROPN
inlawrev-2164	347	11	commissioner	commissioner	NOUN
inlawrev-2164	347	12	of	of	ADP
inlawrev-2164	347	13	corporations	corporation	NOUN
inlawrev-2164	347	14	has	have	AUX
inlawrev-2164	347	15	stated	state	VERB
inlawrev-2164	347	16	that	that	SCONJ
inlawrev-2164	347	17	he	he	PRON
inlawrev-2164	347	18	will	will	AUX
inlawrev-2164	347	19	continue	continue	VERB
inlawrev-2164	347	20	to	to	PART
inlawrev-2164	347	21	require	require	VERB
inlawrev-2164	347	22	provisions	provision	NOUN
inlawrev-2164	347	23	in	in	ADP
inlawrev-2164	347	24	the	the	DET
inlawrev-2164	347	25	limited	limited	ADJ
inlawrev-2164	347	26	partnership	partnership	NOUN
inlawrev-2164	347	27	agreement	agreement	NOUN
inlawrev-2164	347	28	authorizing	authorize	VERB
inlawrev-2164	347	29	a	a	DET
inlawrev-2164	347	30	vote	vote	NOUN
inlawrev-2164	347	31	of	of	ADP
inlawrev-2164	347	32	the	the	DET
inlawrev-2164	347	33	limited	limited	ADJ
inlawrev-2164	347	34	partners	partner	NOUN
inlawrev-2164	347	35	to	to	PART
inlawrev-2164	347	36	remove	remove	VERB
inlawrev-2164	347	37	a	a	DET
inlawrev-2164	347	38	general	general	ADJ
inlawrev-2164	347	39	partner	partner	NOUN
inlawrev-2164	347	40	and	and	CCONJ
inlawrev-2164	347	41	accept	accept	VERB
inlawrev-2164	347	42	a	a	DET
inlawrev-2164	347	43	new	new	ADJ
inlawrev-2164	347	44	general	general	ADJ
inlawrev-2164	347	45	partner	partner	NOUN
inlawrev-2164	347	46	.	.	PUNCT
inlawrev-2164	348	1	with	with	ADP
inlawrev-2164	348	2	the	the	DET
inlawrev-2164	348	3	1973	1973	NUM
inlawrev-2164	348	4	amendment	amendment	NOUN
inlawrev-2164	348	5	to	to	ADP
inlawrev-2164	348	6	the	the	DET
inlawrev-2164	348	7	california	california	PROPN
inlawrev-2164	348	8	uniform	uniform	PROPN
inlawrev-2164	348	9	limited	limited	PROPN
inlawrev-2164	348	10	partnership	partnership	PROPN
inlawrev-2164	348	11	act	act	PROPN
inlawrev-2164	348	12	,	,	PUNCT
inlawrev-2164	348	13	the	the	DET
inlawrev-2164	348	14	withdrawal	withdrawal	NOUN
inlawrev-2164	348	15	of	of	ADP
inlawrev-2164	348	16	the	the	DET
inlawrev-2164	348	17	general	general	ADJ
inlawrev-2164	348	18	partner	partner	NOUN
inlawrev-2164	348	19	who	who	PRON
inlawrev-2164	348	20	is	be	AUX
inlawrev-2164	348	21	voted	vote	VERB
inlawrev-2164	348	22	out	out	ADP
inlawrev-2164	348	23	will	will	AUX
inlawrev-2164	348	24	cause	cause	VERB
inlawrev-2164	348	25	the	the	DET
inlawrev-2164	348	26	dissolution	dissolution	NOUN
inlawrev-2164	348	27	of	of	ADP
inlawrev-2164	348	28	the	the	DET
inlawrev-2164	348	29	organization	organization	NOUN
inlawrev-2164	348	30	,	,	PUNCT
inlawrev-2164	348	31	and	and	CCONJ
inlawrev-2164	348	32	there	there	PRON
inlawrev-2164	348	33	is	be	VERB
inlawrev-2164	348	34	no	no	DET
inlawrev-2164	348	35	provision	provision	NOUN
inlawrev-2164	348	36	in	in	ADP
inlawrev-2164	348	37	the	the	DET
inlawrev-2164	348	38	statute	statute	NOUN
inlawrev-2164	348	39	providing	provide	VERB
inlawrev-2164	348	40	for	for	ADP
inlawrev-2164	348	41	continuity	continuity	NOUN
inlawrev-2164	348	42	in	in	ADP
inlawrev-2164	348	43	that	that	DET
inlawrev-2164	348	44	case	case	NOUN
inlawrev-2164	348	45	.	.	PUNCT
inlawrev-2164	349	1	thus	thus	ADV
inlawrev-2164	349	2	,	,	PUNCT
inlawrev-2164	349	3	under	under	ADP
inlawrev-2164	349	4	the	the	DET
inlawrev-2164	349	5	existing	exist	VERB
inlawrev-2164	349	6	regulations	regulation	NOUN
inlawrev-2164	349	7	,	,	PUNCT
inlawrev-2164	349	8	continuity	continuity	NOUN
inlawrev-2164	349	9	of	of	ADP
inlawrev-2164	349	10	life	life	NOUN
inlawrev-2164	349	11	will	will	AUX
inlawrev-2164	349	12	not	not	PART
inlawrev-2164	349	13	exist	exist	VERB
inlawrev-2164	349	14	in	in	ADP
inlawrev-2164	349	15	a	a	DET
inlawrev-2164	349	16	california	california	PROPN
inlawrev-2164	349	17	limited	limited	ADJ
inlawrev-2164	349	18	partnership	partnership	NOUN
inlawrev-2164	349	19	even	even	ADV
inlawrev-2164	349	20	if	if	SCONJ
inlawrev-2164	349	21	there	there	PRON
inlawrev-2164	349	22	is	be	VERB
inlawrev-2164	349	23	a	a	DET
inlawrev-2164	349	24	provision	provision	NOUN
inlawrev-2164	349	25	in	in	ADP
inlawrev-2164	349	26	the	the	DET
inlawrev-2164	349	27	partnership	partnership	NOUN
inlawrev-2164	349	28	agreement	agreement	NOUN
inlawrev-2164	349	29	for	for	ADP
inlawrev-2164	349	30	continuing	continue	VERB
inlawrev-2164	349	31	the	the	DET
inlawrev-2164	349	32	partnership	partnership	NOUN
inlawrev-2164	349	33	where	where	SCONJ
inlawrev-2164	349	34	a	a	DET
inlawrev-2164	349	35	general	general	ADJ
inlawrev-2164	349	36	partner	partner	NOUN
inlawrev-2164	349	37	is	be	AUX
inlawrev-2164	349	38	voted	vote	VERB
inlawrev-2164	349	39	out	out	ADP
inlawrev-2164	349	40	and	and	CCONJ
inlawrev-2164	349	41	a	a	DET
inlawrev-2164	349	42	new	new	ADJ
inlawrev-2164	349	43	general	general	ADJ
inlawrev-2164	349	44	partner	partner	NOUN
inlawrev-2164	349	45	is	be	AUX
inlawrev-2164	349	46	voted	vote	VERB
inlawrev-2164	349	47	in	in	ADP
inlawrev-2164	349	48	.	.	PUNCT
inlawrev-2164	350	1	sexton	sexton	PROPN
inlawrev-2164	350	2	,	,	PUNCT
inlawrev-2164	350	3	supra	supra	PROPN
inlawrev-2164	350	4	note	note	PROPN
inlawrev-2164	350	5	56	56	NUM
inlawrev-2164	350	6	,	,	PUNCT
inlawrev-2164	350	7	at	at	ADP
inlawrev-2164	350	8	1468	1468	NUM
inlawrev-2164	350	9	.	.	PUNCT
inlawrev-2164	351	1	on	on	ADP
inlawrev-2164	351	2	june	june	PROPN
inlawrev-2164	351	3	11	11	NUM
inlawrev-2164	351	4	,	,	PUNCT
inlawrev-2164	351	5	1974	1974	NUM
inlawrev-2164	351	6	,	,	PUNCT
inlawrev-2164	351	7	the	the	DET
inlawrev-2164	351	8	service	service	NOUN
inlawrev-2164	351	9	ruled	rule	VERB
inlawrev-2164	351	10	that	that	SCONJ
inlawrev-2164	351	11	the	the	DET
inlawrev-2164	351	12	amended	amend	VERB
inlawrev-2164	351	13	california	california	PROPN
inlawrev-2164	351	14	limited	limited	PROPN
inlawrev-2164	351	15	partnership	partnership	PROPN
inlawrev-2164	351	16	act	act	PROPN
inlawrev-2164	351	17	,	,	PUNCT
inlawrev-2164	351	18	which	which	PRON
inlawrev-2164	351	19	provides	provide	VERB
inlawrev-2164	351	20	for	for	ADP
inlawrev-2164	351	21	dissolution	dissolution	NOUN
inlawrev-2164	351	22	of	of	ADP
inlawrev-2164	351	23	a	a	DET
inlawrev-2164	351	24	partnership	partnership	NOUN
inlawrev-2164	351	25	upon	upon	SCONJ
inlawrev-2164	351	26	the	the	DET
inlawrev-2164	351	27	retirement	retirement	NOUN
inlawrev-2164	351	28	,	,	PUNCT
inlawrev-2164	351	29	death	death	NOUN
inlawrev-2164	351	30	or	or	CCONJ
inlawrev-2164	351	31	insanity	insanity	NOUN
inlawrev-2164	351	32	of	of	ADP
inlawrev-2164	351	33	a	a	DET
inlawrev-2164	351	34	general	general	ADJ
inlawrev-2164	351	35	partner	partner	NOUN
inlawrev-2164	351	36	,	,	PUNCT
inlawrev-2164	351	37	is	be	AUX
inlawrev-2164	351	38	a	a	DET
inlawrev-2164	351	39	statute	statute	NOUN
inlawrev-2164	351	40	cor1975	cor1975	NOUN
inlawrev-2164	351	41	]	]	PUNCT
inlawrev-2164	351	42	realty	realty	NOUN
inlawrev-2164	351	43	shelter	shelter	NOUN
inlawrev-2164	351	44	partnerships	partnership	NOUN
inlawrev-2164	351	45	917	917	NUM
inlawrev-2164	351	46	c.	c.	NOUN
inlawrev-2164	351	47	revenue	revenue	NOUN
inlawrev-2164	351	48	procedure	procedure	NOUN
inlawrev-2164	351	49	72	72	NUM
inlawrev-2164	351	50	-	-	SYM
inlawrev-2164	351	51	13	13	NUM
inlawrev-2164	351	52	and	and	CCONJ
inlawrev-2164	351	53	beyond	beyond	ADP
inlawrev-2164	351	54	in	in	ADP
inlawrev-2164	351	55	short	short	ADJ
inlawrev-2164	351	56	,	,	PUNCT
inlawrev-2164	351	57	the	the	DET
inlawrev-2164	351	58	regulations	regulation	NOUN
inlawrev-2164	351	59	are	be	AUX
inlawrev-2164	351	60	so	so	ADV
inlawrev-2164	351	61	biased	biased	ADJ
inlawrev-2164	351	62	in	in	ADP
inlawrev-2164	351	63	favor	favor	NOUN
inlawrev-2164	351	64	of	of	ADP
inlawrev-2164	351	65	partnership	partnership	NOUN
inlawrev-2164	351	66	classification	classification	NOUN
inlawrev-2164	351	67	that	that	SCONJ
inlawrev-2164	351	68	draftsmen	draftsman	NOUN
inlawrev-2164	351	69	developed	develop	VERB
inlawrev-2164	351	70	quick	quick	ADJ
inlawrev-2164	351	71	rules	rule	NOUN
inlawrev-2164	351	72	of	of	ADP
inlawrev-2164	351	73	thumb	thumb	NOUN
inlawrev-2164	351	74	to	to	PART
inlawrev-2164	351	75	eliminate	eliminate	VERB
inlawrev-2164	351	76	at	at	ADV
inlawrev-2164	351	77	least	least	ADV
inlawrev-2164	351	78	two	two	NUM
inlawrev-2164	351	79	corporate	corporate	ADJ
inlawrev-2164	351	80	characteristics	characteristic	NOUN
inlawrev-2164	351	81	to	to	PART
inlawrev-2164	351	82	secure	secure	VERB
inlawrev-2164	351	83	partnership	partnership	NOUN
inlawrev-2164	351	84	classification	classification	NOUN
inlawrev-2164	351	85	.	.	PUNCT
inlawrev-2164	352	1	into	into	ADP
inlawrev-2164	352	2	this	this	DET
inlawrev-2164	352	3	rather	rather	ADV
inlawrev-2164	352	4	pleasant	pleasant	ADJ
inlawrev-2164	352	5	world	world	NOUN
inlawrev-2164	352	6	for	for	ADP
inlawrev-2164	352	7	limited	limited	ADJ
inlawrev-2164	352	8	partnerships	partnership	NOUN
inlawrev-2164	352	9	,	,	PUNCT
inlawrev-2164	352	10	the	the	DET
inlawrev-2164	352	11	service	service	NOUN
inlawrev-2164	352	12	dropped	drop	VERB
inlawrev-2164	352	13	the	the	DET
inlawrev-2164	352	14	bombshell	bombshell	NOUN
inlawrev-2164	352	15	of	of	ADP
inlawrev-2164	352	16	revenue	revenue	NOUN
inlawrev-2164	352	17	procedure	procedure	NOUN
inlawrev-2164	352	18	72	72	NUM
inlawrev-2164	352	19	-	-	SYM
inlawrev-2164	352	20	13.69	13.69	NUM
inlawrev-2164	352	21	this	this	DET
inlawrev-2164	352	22	procedure	procedure	NOUN
inlawrev-2164	352	23	purports	purport	VERB
inlawrev-2164	352	24	to	to	PART
inlawrev-2164	352	25	do	do	VERB
inlawrev-2164	352	26	nothing	nothing	PRON
inlawrev-2164	352	27	more	more	ADJ
inlawrev-2164	352	28	than	than	ADP
inlawrev-2164	352	29	state	state	VERB
inlawrev-2164	352	30	the	the	DET
inlawrev-2164	352	31	conditions	condition	NOUN
inlawrev-2164	352	32	that	that	PRON
inlawrev-2164	352	33	must	must	AUX
inlawrev-2164	352	34	be	be	AUX
inlawrev-2164	352	35	met	meet	VERB
inlawrev-2164	352	36	to	to	PART
inlawrev-2164	352	37	obtain	obtain	VERB
inlawrev-2164	352	38	an	an	DET
inlawrev-2164	352	39	advance	advance	NOUN
inlawrev-2164	352	40	ruling	ruling	NOUN
inlawrev-2164	352	41	on	on	ADP
inlawrev-2164	352	42	the	the	DET
inlawrev-2164	352	43	tax	tax	NOUN
inlawrev-2164	352	44	classification	classification	NOUN
inlawrev-2164	352	45	of	of	ADP
inlawrev-2164	352	46	a	a	DET
inlawrev-2164	352	47	limited	limited	ADJ
inlawrev-2164	352	48	partnership	partnership	NOUN
inlawrev-2164	352	49	whose	whose	DET
inlawrev-2164	352	50	sole	sole	ADJ
inlawrev-2164	352	51	general	general	ADJ
inlawrev-2164	352	52	partner	partner	NOUN
inlawrev-2164	352	53	is	be	AUX
inlawrev-2164	352	54	a	a	DET
inlawrev-2164	352	55	corporation.70	corporation.70	NOUN
inlawrev-2164	352	56	nevertheless	nevertheless	ADV
inlawrev-2164	352	57	,	,	PUNCT
inlawrev-2164	352	58	many	many	ADJ
inlawrev-2164	352	59	practitioners	practitioner	NOUN
inlawrev-2164	352	60	have	have	AUX
inlawrev-2164	352	61	been	be	AUX
inlawrev-2164	352	62	compelled	compel	VERB
inlawrev-2164	352	63	to	to	PART
inlawrev-2164	352	64	treat	treat	VERB
inlawrev-2164	352	65	the	the	DET
inlawrev-2164	352	66	requirements	requirement	NOUN
inlawrev-2164	352	67	of	of	ADP
inlawrev-2164	352	68	72	72	NUM
inlawrev-2164	352	69	-	-	SYM
inlawrev-2164	352	70	13	13	NUM
inlawrev-2164	352	71	as	as	ADP
inlawrev-2164	352	72	substantive	substantive	ADJ
inlawrev-2164	352	73	and	and	CCONJ
inlawrev-2164	352	74	binding	binding	ADJ
inlawrev-2164	352	75	,	,	PUNCT
inlawrev-2164	352	76	not	not	PART
inlawrev-2164	352	77	merely	merely	ADV
inlawrev-2164	352	78	procedural	procedural	ADJ
inlawrev-2164	352	79	.	.	PUNCT
inlawrev-2164	353	1	first	first	ADV
inlawrev-2164	353	2	,	,	PUNCT
inlawrev-2164	353	3	as	as	ADP
inlawrev-2164	353	4	a	a	DET
inlawrev-2164	353	5	practical	practical	ADJ
inlawrev-2164	353	6	matter	matter	NOUN
inlawrev-2164	353	7	,	,	PUNCT
inlawrev-2164	353	8	some	some	DET
inlawrev-2164	353	9	transactions	transaction	NOUN
inlawrev-2164	353	10	would	would	AUX
inlawrev-2164	353	11	not	not	PART
inlawrev-2164	353	12	be	be	AUX
inlawrev-2164	353	13	consummated	consummate	VERB
inlawrev-2164	353	14	without	without	ADP
inlawrev-2164	353	15	an	an	DET
inlawrev-2164	353	16	advance	advance	NOUN
inlawrev-2164	353	17	ruling	ruling	NOUN
inlawrev-2164	353	18	.	.	PUNCT
inlawrev-2164	354	1	second	second	ADJ
inlawrev-2164	354	2	,	,	PUNCT
inlawrev-2164	354	3	agents	agent	NOUN
inlawrev-2164	354	4	began	begin	VERB
inlawrev-2164	354	5	to	to	PART
inlawrev-2164	354	6	apply	apply	VERB
inlawrev-2164	354	7	the	the	DET
inlawrev-2164	354	8	72	72	NUM
inlawrev-2164	354	9	-	-	SYM
inlawrev-2164	354	10	13	13	NUM
inlawrev-2164	354	11	quidelines	quideline	NOUN
inlawrev-2164	354	12	as	as	ADP
inlawrev-2164	354	13	substantive	substantive	ADJ
inlawrev-2164	354	14	requirements	requirement	NOUN
inlawrev-2164	354	15	on	on	ADP
inlawrev-2164	354	16	audit.71	audit.71	PROPN
inlawrev-2164	354	17	third	third	NOUN
inlawrev-2164	354	18	,	,	PUNCT
inlawrev-2164	354	19	some	some	DET
inlawrev-2164	354	20	state	state	NOUN
inlawrev-2164	354	21	securities	security	NOUN
inlawrev-2164	354	22	agencies	agency	NOUN
inlawrev-2164	354	23	have	have	AUX
inlawrev-2164	354	24	begun	begin	VERB
inlawrev-2164	354	25	to	to	PART
inlawrev-2164	354	26	insist	insist	VERB
inlawrev-2164	354	27	that	that	SCONJ
inlawrev-2164	354	28	the	the	DET
inlawrev-2164	354	29	requirements	requirement	NOUN
inlawrev-2164	354	30	of	of	ADP
inlawrev-2164	354	31	72	72	NUM
inlawrev-2164	354	32	-	-	SYM
inlawrev-2164	354	33	13	13	NUM
inlawrev-2164	354	34	be	be	AUX
inlawrev-2164	354	35	met	meet	VERB
inlawrev-2164	354	36	on	on	ADP
inlawrev-2164	354	37	the	the	DET
inlawrev-2164	354	38	ground	ground	NOUN
inlawrev-2164	354	39	that	that	SCONJ
inlawrev-2164	354	40	an	an	DET
inlawrev-2164	354	41	offering	offering	NOUN
inlawrev-2164	354	42	is	be	AUX
inlawrev-2164	354	43	not	not	PART
inlawrev-2164	354	44	sufficiently	sufficiently	ADV
inlawrev-2164	354	45	"	"	PUNCT
inlawrev-2164	354	46	fair	fair	ADJ
inlawrev-2164	354	47	,	,	PUNCT
inlawrev-2164	354	48	just	just	ADV
inlawrev-2164	354	49	and	and	CCONJ
inlawrev-2164	354	50	equitable	equitable	ADJ
inlawrev-2164	354	51	"	"	PUNCT
inlawrev-2164	354	52	if	if	SCONJ
inlawrev-2164	354	53	the	the	DET
inlawrev-2164	354	54	critical	critical	ADJ
inlawrev-2164	354	55	element	element	NOUN
inlawrev-2164	354	56	of	of	ADP
inlawrev-2164	354	57	a	a	DET
inlawrev-2164	354	58	partnership	partnership	NOUN
inlawrev-2164	354	59	tax	tax	NOUN
inlawrev-2164	354	60	classification	classification	NOUN
inlawrev-2164	354	61	is	be	AUX
inlawrev-2164	354	62	unestablished	unestablished	ADJ
inlawrev-2164	354	63	.	.	PUNCT
inlawrev-2164	355	1	finally	finally	ADV
inlawrev-2164	355	2	,	,	PUNCT
inlawrev-2164	355	3	many	many	ADJ
inlawrev-2164	355	4	practitioners	practitioner	NOUN
inlawrev-2164	355	5	are	be	AUX
inlawrev-2164	355	6	painfully	painfully	ADV
inlawrev-2164	355	7	aware	aware	ADJ
inlawrev-2164	355	8	that	that	SCONJ
inlawrev-2164	355	9	a	a	DET
inlawrev-2164	355	10	limited	limited	ADJ
inlawrev-2164	355	11	partnership	partnership	NOUN
inlawrev-2164	355	12	with	with	ADP
inlawrev-2164	355	13	a	a	DET
inlawrev-2164	355	14	sole	sole	ADJ
inlawrev-2164	355	15	corporate	corporate	ADJ
inlawrev-2164	355	16	general	general	ADJ
inlawrev-2164	355	17	partner	partner	NOUN
inlawrev-2164	355	18	is	be	AUX
inlawrev-2164	355	19	functionally	functionally	ADV
inlawrev-2164	355	20	indistinguishable	indistinguishable	ADJ
inlawrev-2164	355	21	from	from	ADP
inlawrev-2164	355	22	a	a	DET
inlawrev-2164	355	23	corporation	corporation	NOUN
inlawrev-2164	355	24	apart	apart	ADV
inlawrev-2164	355	25	from	from	ADP
inlawrev-2164	355	26	tax	tax	NOUN
inlawrev-2164	355	27	considerations	consideration	NOUN
inlawrev-2164	355	28	.	.	PUNCT
inlawrev-2164	356	1	the	the	DET
inlawrev-2164	356	2	basic	basic	ADJ
inlawrev-2164	356	3	objection	objection	NOUN
inlawrev-2164	356	4	to	to	ADP
inlawrev-2164	356	5	the	the	DET
inlawrev-2164	356	6	72	72	NUM
inlawrev-2164	356	7	-	-	SYM
inlawrev-2164	356	8	13	13	NUM
inlawrev-2164	356	9	requirements	requirement	NOUN
inlawrev-2164	356	10	is	be	AUX
inlawrev-2164	356	11	not	not	PART
inlawrev-2164	356	12	that	that	PRON
inlawrev-2164	356	13	partnership	partnership	NOUN
inlawrev-2164	356	14	classification	classification	NOUN
inlawrev-2164	356	15	is	be	AUX
inlawrev-2164	356	16	ultimately	ultimately	ADV
inlawrev-2164	356	17	appropriate	appropriate	ADJ
inlawrev-2164	356	18	,	,	PUNCT
inlawrev-2164	356	19	but	but	CCONJ
inlawrev-2164	356	20	that	that	SCONJ
inlawrev-2164	356	21	the	the	DET
inlawrev-2164	356	22	requirements	requirement	NOUN
inlawrev-2164	356	23	are	be	AUX
inlawrev-2164	356	24	inconsistent	inconsistent	ADJ
inlawrev-2164	356	25	with	with	ADP
inlawrev-2164	356	26	the	the	DET
inlawrev-2164	356	27	regulations	regulation	NOUN
inlawrev-2164	356	28	and	and	CCONJ
inlawrev-2164	356	29	somewhat	somewhat	ADV
inlawrev-2164	356	30	arbitrary	arbitrary	ADJ
inlawrev-2164	356	31	.	.	PUNCT
inlawrev-2164	357	1	the	the	DET
inlawrev-2164	357	2	three	three	NUM
inlawrev-2164	357	3	requirements	requirement	NOUN
inlawrev-2164	357	4	are	be	AUX
inlawrev-2164	357	5	those	those	PRON
inlawrev-2164	357	6	of	of	ADP
inlawrev-2164	357	7	stock	stock	NOUN
inlawrev-2164	357	8	ownership	ownership	NOUN
inlawrev-2164	357	9	,	,	PUNCT
inlawrev-2164	357	10	investment	investment	NOUN
inlawrev-2164	357	11	unit	unit	NOUN
inlawrev-2164	357	12	,	,	PUNCT
inlawrev-2164	357	13	and	and	CCONJ
inlawrev-2164	357	14	net	net	ADJ
inlawrev-2164	357	15	worth	worth	NOUN
inlawrev-2164	357	16	.	.	PUNCT
inlawrev-2164	358	1	1	1	X
inlawrev-2164	358	2	.	.	X
inlawrev-2164	358	3	stock	stock	NOUN
inlawrev-2164	358	4	ownership	ownership	NOUN
inlawrev-2164	358	5	the	the	DET
inlawrev-2164	358	6	requirement	requirement	NOUN
inlawrev-2164	358	7	that	that	SCONJ
inlawrev-2164	358	8	the	the	DET
inlawrev-2164	358	9	"	"	PUNCT
inlawrev-2164	358	10	limited	limited	ADJ
inlawrev-2164	358	11	partners	partner	NOUN
inlawrev-2164	358	12	will	will	AUX
inlawrev-2164	358	13	not	not	PART
inlawrev-2164	358	14	own	own	VERB
inlawrev-2164	358	15	,	,	PUNCT
inlawrev-2164	358	16	directly	directly	ADV
inlawrev-2164	358	17	or	or	CCONJ
inlawrev-2164	358	18	indirectly	indirectly	ADV
inlawrev-2164	358	19	,	,	PUNCT
inlawrev-2164	358	20	individually	individually	ADV
inlawrev-2164	358	21	or	or	CCONJ
inlawrev-2164	358	22	in	in	ADP
inlawrev-2164	358	23	the	the	DET
inlawrev-2164	358	24	aggregate	aggregate	NOUN
inlawrev-2164	358	25	,	,	PUNCT
inlawrev-2164	358	26	more	more	ADJ
inlawrev-2164	358	27	than	than	ADP
inlawrev-2164	358	28	20	20	NUM
inlawrev-2164	358	29	percent	percent	NOUN
inlawrev-2164	358	30	of	of	ADP
inlawrev-2164	358	31	the	the	DET
inlawrev-2164	358	32	stock	stock	NOUN
inlawrev-2164	358	33	of	of	ADP
inlawrev-2164	358	34	the	the	DET
inlawrev-2164	358	35	corporate	corporate	ADJ
inlawrev-2164	358	36	general	general	ADJ
inlawrev-2164	358	37	partner	partner	NOUN
inlawrev-2164	358	38	or	or	CCONJ
inlawrev-2164	358	39	any	any	DET
inlawrev-2164	358	40	affiliates	affiliate	NOUN
inlawrev-2164	358	41	"	"	PUNCT
inlawrev-2164	358	42	72	72	NUM
inlawrev-2164	358	43	is	be	AUX
inlawrev-2164	358	44	arguably	arguably	ADV
inlawrev-2164	358	45	relevant	relevant	ADJ
inlawrev-2164	358	46	to	to	ADP
inlawrev-2164	358	47	the	the	DET
inlawrev-2164	358	48	corporate	corporate	ADJ
inlawrev-2164	358	49	characteristic	characteristic	NOUN
inlawrev-2164	358	50	responding	respond	VERB
inlawrev-2164	358	51	to	to	ADP
inlawrev-2164	358	52	the	the	DET
inlawrev-2164	358	53	uniform	uniform	ADJ
inlawrev-2164	358	54	limited	limited	PROPN
inlawrev-2164	358	55	partnership	partnership	PROPN
inlawrev-2164	358	56	act	act	PROPN
inlawrev-2164	358	57	.	.	PUNCT
inlawrev-2164	359	1	thus	thus	ADV
inlawrev-2164	359	2	,	,	PUNCT
inlawrev-2164	359	3	an	an	DET
inlawrev-2164	359	4	association	association	NOUN
inlawrev-2164	359	5	formed	form	VERB
inlawrev-2164	359	6	under	under	ADP
inlawrev-2164	359	7	the	the	DET
inlawrev-2164	359	8	california	california	PROPN
inlawrev-2164	359	9	act	act	PROPN
inlawrev-2164	359	10	as	as	SCONJ
inlawrev-2164	359	11	amended	amend	VERB
inlawrev-2164	359	12	would	would	AUX
inlawrev-2164	359	13	lack	lack	VERB
inlawrev-2164	359	14	the	the	DET
inlawrev-2164	359	15	corporate	corporate	ADJ
inlawrev-2164	359	16	characteristic	characteristic	NOUN
inlawrev-2164	359	17	of	of	ADP
inlawrev-2164	359	18	continuity	continuity	NOUN
inlawrev-2164	359	19	of	of	ADP
inlawrev-2164	359	20	life	life	NOUN
inlawrev-2164	359	21	.	.	PUNCT
inlawrev-2164	360	1	rev	rev	PROPN
inlawrev-2164	360	2	.	.	PUNCT
inlawrev-2164	361	1	rul	rul	NOUN
inlawrev-2164	361	2	.	.	PUNCT
inlawrev-2164	362	1	74	74	NUM
inlawrev-2164	362	2	-	-	SYM
inlawrev-2164	362	3	320	320	NUM
inlawrev-2164	362	4	,	,	PUNCT
inlawrev-2164	362	5	1974	1974	NUM
inlawrev-2164	362	6	-	-	SYM
inlawrev-2164	362	7	2	2	NUM
inlawrev-2164	362	8	cum	cum	NOUN
inlawrev-2164	362	9	.	.	PUNCT
inlawrev-2164	363	1	bull	bull	NOUN
inlawrev-2164	363	2	.	.	PUNCT
inlawrev-2164	364	1	404	404	NUM
inlawrev-2164	364	2	-	-	SYM
inlawrev-2164	364	3	05	05	NUM
inlawrev-2164	364	4	.	.	PUNCT
inlawrev-2164	365	1	the	the	DET
inlawrev-2164	365	2	ruling	ruling	NOUN
inlawrev-2164	365	3	emphasizes	emphasize	VERB
inlawrev-2164	365	4	that	that	SCONJ
inlawrev-2164	365	5	the	the	DET
inlawrev-2164	365	6	regulations	regulation	NOUN
inlawrev-2164	365	7	require	require	VERB
inlawrev-2164	365	8	only	only	ADV
inlawrev-2164	365	9	a	a	DET
inlawrev-2164	365	10	very	very	ADV
inlawrev-2164	365	11	technical	technical	ADJ
inlawrev-2164	365	12	kind	kind	NOUN
inlawrev-2164	365	13	of	of	ADP
inlawrev-2164	365	14	dissolution	dissolution	NOUN
inlawrev-2164	365	15	to	to	PART
inlawrev-2164	365	16	eliminate	eliminate	VERB
inlawrev-2164	365	17	continuity	continuity	NOUN
inlawrev-2164	365	18	of	of	ADP
inlawrev-2164	365	19	life	life	NOUN
inlawrev-2164	365	20	.	.	PUNCT
inlawrev-2164	366	1	69rev	69rev	PROPN
inlawrev-2164	366	2	.	.	PUNCT
inlawrev-2164	367	1	proc	proc	NOUN
inlawrev-2164	367	2	.	.	PUNCT
inlawrev-2164	368	1	72	72	NUM
inlawrev-2164	368	2	-	-	SYM
inlawrev-2164	368	3	13	13	NUM
inlawrev-2164	368	4	,	,	PUNCT
inlawrev-2164	368	5	1972	1972	NUM
inlawrev-2164	368	6	-	-	SYM
inlawrev-2164	368	7	1	1	NUM
inlawrev-2164	368	8	cum	cum	NOUN
inlawrev-2164	368	9	.	.	PUNCT
inlawrev-2164	369	1	bull	bull	NOUN
inlawrev-2164	369	2	.	.	PUNCT
inlawrev-2164	370	1	735	735	NUM
inlawrev-2164	370	2	.	.	PUNCT
inlawrev-2164	370	3	70the	70the	ADJ
inlawrev-2164	370	4	requirements	requirement	NOUN
inlawrev-2164	370	5	of	of	ADP
inlawrev-2164	370	6	revenue	revenue	NOUN
inlawrev-2164	370	7	procedure	procedure	NOUN
inlawrev-2164	370	8	72	72	NUM
inlawrev-2164	370	9	-	-	SYM
inlawrev-2164	370	10	13	13	NUM
inlawrev-2164	370	11	are	be	AUX
inlawrev-2164	370	12	applied	apply	VERB
inlawrev-2164	370	13	in	in	ADP
inlawrev-2164	370	14	any	any	DET
inlawrev-2164	370	15	situation	situation	NOUN
inlawrev-2164	370	16	in	in	ADP
inlawrev-2164	370	17	which	which	PRON
inlawrev-2164	370	18	a	a	DET
inlawrev-2164	370	19	limited	limited	ADJ
inlawrev-2164	370	20	partnership	partnership	NOUN
inlawrev-2164	370	21	has	have	VERB
inlawrev-2164	370	22	no	no	DET
inlawrev-2164	370	23	individual	individual	ADJ
inlawrev-2164	370	24	general	general	ADJ
inlawrev-2164	370	25	partner	partner	NOUN
inlawrev-2164	370	26	.	.	PUNCT
inlawrev-2164	371	1	71	71	NUM
inlawrev-2164	371	2	welter	welter	NOUN
inlawrev-2164	371	3	,	,	PUNCT
inlawrev-2164	371	4	limited	limited	ADJ
inlawrev-2164	371	5	partnerships	partnership	NOUN
inlawrev-2164	371	6	with	with	ADP
inlawrev-2164	371	7	a	a	DET
inlawrev-2164	371	8	corporate	corporate	ADJ
inlawrev-2164	371	9	general	general	ADJ
inlawrev-2164	371	10	partner	partner	NOUN
inlawrev-2164	371	11	—	—	PUNCT
inlawrev-2164	371	12	rev	rev	PROPN
inlawrev-2164	371	13	.	.	PROPN
inlawrev-2164	371	14	proc	proc	PROPN
inlawrev-2164	371	15	.	.	PUNCT
inlawrev-2164	372	1	72	72	NUM
inlawrev-2164	372	2	-	-	SYM
inlawrev-2164	372	3	13	13	NUM
inlawrev-2164	372	4	,	,	PUNCT
inlawrev-2164	372	5	5	5	NUM
inlawrev-2164	372	6	tax	tax	NOUN
inlawrev-2164	372	7	advisor	advisor	NOUN
inlawrev-2164	372	8	329	329	NUM
inlawrev-2164	372	9	(	(	PUNCT
inlawrev-2164	372	10	1972	1972	NUM
inlawrev-2164	372	11	)	)	PUNCT
inlawrev-2164	372	12	.	.	PUNCT
inlawrev-2164	373	1	72rev	72rev	PROPN
inlawrev-2164	373	2	.	.	PUNCT
inlawrev-2164	374	1	proc	proc	PROPN
inlawrev-2164	374	2	.	.	PUNCT
inlawrev-2164	375	1	72	72	NUM
inlawrev-2164	375	2	-	-	SYM
inlawrev-2164	375	3	13	13	NUM
inlawrev-2164	375	4	,	,	PUNCT
inlawrev-2164	375	5	1972	1972	NUM
inlawrev-2164	375	6	-	-	SYM
inlawrev-2164	375	7	1	1	NUM
inlawrev-2164	375	8	cum	cum	NOUN
inlawrev-2164	375	9	.	.	PUNCT
inlawrev-2164	376	1	bull	bull	NOUN
inlawrev-2164	376	2	.	.	PUNCT
inlawrev-2164	377	1	735	735	NUM
inlawrev-2164	377	2	.	.	X
inlawrev-2164	378	1	for	for	ADP
inlawrev-2164	378	2	the	the	DET
inlawrev-2164	378	3	purpose	purpose	NOUN
inlawrev-2164	378	4	of	of	ADP
inlawrev-2164	378	5	determining	determine	VERB
inlawrev-2164	378	6	stock	stock	NOUN
inlawrev-2164	378	7	ownership	ownership	NOUN
inlawrev-2164	378	8	in	in	ADP
inlawrev-2164	378	9	the	the	DET
inlawrev-2164	378	10	corporate	corporate	ADJ
inlawrev-2164	378	11	general	general	ADJ
inlawrev-2164	378	12	partner	partner	NOUN
inlawrev-2164	378	13	or	or	CCONJ
inlawrev-2164	378	14	its	its	PRON
inlawrev-2164	378	15	affiliates	affiliate	NOUN
inlawrev-2164	378	16	,	,	PUNCT
inlawrev-2164	378	17	the	the	DET
inlawrev-2164	378	18	attribution	attribution	NOUN
inlawrev-2164	378	19	rules	rule	NOUN
inlawrev-2164	378	20	of	of	ADP
inlawrev-2164	378	21	code	code	NOUN
inlawrev-2164	378	22	§	§	PROPN
inlawrev-2164	378	23	318	318	NUM
inlawrev-2164	378	24	apply	apply	VERB
inlawrev-2164	378	25	.	.	PUNCT
inlawrev-2164	379	1	918	918	NUM
inlawrev-2164	379	2	indiana	indiana	PROPN
inlawrev-2164	379	3	law	law	PROPN
inlawrev-2164	379	4	review	review	NOUN
inlawrev-2164	379	5	[	[	X
inlawrev-2164	379	6	vol	vol	NOUN
inlawrev-2164	379	7	.	.	PUNCT
inlawrev-2164	380	1	8:899	8:899	NOUN
inlawrev-2164	380	2	of	of	ADP
inlawrev-2164	380	3	the	the	DET
inlawrev-2164	380	4	regulations	regulation	NOUN
inlawrev-2164	380	5	.	.	PUNCT
inlawrev-2164	381	1	73	73	NUM
inlawrev-2164	382	1	if	if	SCONJ
inlawrev-2164	382	2	the	the	DET
inlawrev-2164	382	3	limited	limited	ADJ
inlawrev-2164	382	4	partners	partner	NOUN
inlawrev-2164	382	5	own	own	VERB
inlawrev-2164	382	6	enough	enough	ADJ
inlawrev-2164	382	7	stock	stock	NOUN
inlawrev-2164	382	8	in	in	ADP
inlawrev-2164	382	9	the	the	DET
inlawrev-2164	382	10	corporate	corporate	ADJ
inlawrev-2164	382	11	general	general	ADJ
inlawrev-2164	382	12	partner	partner	NOUN
inlawrev-2164	382	13	to	to	PART
inlawrev-2164	382	14	control	control	VERB
inlawrev-2164	382	15	it	it	PRON
inlawrev-2164	382	16	,	,	PUNCT
inlawrev-2164	382	17	centralized	centralized	ADJ
inlawrev-2164	382	18	management	management	NOUN
inlawrev-2164	382	19	analogous	analogous	ADJ
inlawrev-2164	382	20	to	to	ADP
inlawrev-2164	382	21	that	that	PRON
inlawrev-2164	382	22	placed	place	VERB
inlawrev-2164	382	23	in	in	ADP
inlawrev-2164	382	24	a	a	DET
inlawrev-2164	382	25	corporate	corporate	ADJ
inlawrev-2164	382	26	board	board	NOUN
inlawrev-2164	382	27	of	of	ADP
inlawrev-2164	382	28	directors	director	NOUN
inlawrev-2164	382	29	may	may	AUX
inlawrev-2164	382	30	be	be	AUX
inlawrev-2164	382	31	present	present	ADJ
inlawrev-2164	382	32	.	.	PUNCT
inlawrev-2164	383	1	continuity	continuity	NOUN
inlawrev-2164	383	2	of	of	ADP
inlawrev-2164	383	3	life	life	NOUN
inlawrev-2164	383	4	may	may	AUX
inlawrev-2164	383	5	be	be	AUX
inlawrev-2164	383	6	present	present	ADJ
inlawrev-2164	383	7	if	if	SCONJ
inlawrev-2164	383	8	the	the	DET
inlawrev-2164	383	9	limited	limited	ADJ
inlawrev-2164	383	10	partners	partner	NOUN
inlawrev-2164	383	11	can	can	AUX
inlawrev-2164	383	12	prevent	prevent	VERB
inlawrev-2164	383	13	the	the	DET
inlawrev-2164	383	14	corporate	corporate	ADJ
inlawrev-2164	383	15	general	general	ADJ
inlawrev-2164	383	16	partner	partner	NOUN
inlawrev-2164	383	17	from	from	ADP
inlawrev-2164	383	18	dissolving	dissolve	VERB
inlawrev-2164	383	19	or	or	CCONJ
inlawrev-2164	383	20	withdrawing	withdraw	VERB
inlawrev-2164	383	21	from	from	ADP
inlawrev-2164	383	22	the	the	DET
inlawrev-2164	383	23	partnership	partnership	NOUN
inlawrev-2164	383	24	.	.	PUNCT
inlawrev-2164	384	1	free	free	ADJ
inlawrev-2164	384	2	transferability	transferability	NOUN
inlawrev-2164	384	3	of	of	ADP
inlawrev-2164	384	4	interests	interest	NOUN
inlawrev-2164	384	5	is	be	AUX
inlawrev-2164	384	6	arguably	arguably	ADV
inlawrev-2164	384	7	present	present	ADJ
inlawrev-2164	384	8	if	if	SCONJ
inlawrev-2164	384	9	the	the	DET
inlawrev-2164	384	10	limited	limited	ADJ
inlawrev-2164	384	11	partners	partner	NOUN
inlawrev-2164	384	12	can	can	AUX
inlawrev-2164	384	13	force	force	VERB
inlawrev-2164	384	14	the	the	DET
inlawrev-2164	384	15	general	general	ADJ
inlawrev-2164	384	16	partner	partner	NOUN
inlawrev-2164	384	17	to	to	PART
inlawrev-2164	384	18	approve	approve	VERB
inlawrev-2164	384	19	transfers	transfer	NOUN
inlawrev-2164	384	20	of	of	ADP
inlawrev-2164	384	21	interests	interest	NOUN
inlawrev-2164	384	22	.	.	PUNCT
inlawrev-2164	385	1	an	an	DET
inlawrev-2164	385	2	attempt	attempt	NOUN
inlawrev-2164	385	3	at	at	ADP
inlawrev-2164	385	4	limited	limited	ADJ
inlawrev-2164	385	5	liability	liability	NOUN
inlawrev-2164	385	6	is	be	AUX
inlawrev-2164	385	7	present	present	ADJ
inlawrev-2164	385	8	if	if	SCONJ
inlawrev-2164	385	9	the	the	DET
inlawrev-2164	385	10	corporate	corporate	ADJ
inlawrev-2164	385	11	general	general	ADJ
inlawrev-2164	385	12	partner	partner	NOUN
inlawrev-2164	385	13	is	be	AUX
inlawrev-2164	385	14	merely	merely	ADV
inlawrev-2164	385	15	an	an	DET
inlawrev-2164	385	16	agent	agent	NOUN
inlawrev-2164	385	17	controlled	control	VERB
inlawrev-2164	385	18	by	by	ADP
inlawrev-2164	385	19	the	the	DET
inlawrev-2164	385	20	limited	limited	ADJ
inlawrev-2164	385	21	partners	partner	NOUN
inlawrev-2164	385	22	.	.	PUNCT
inlawrev-2164	386	1	74	74	NUM
inlawrev-2164	386	2	consider	consider	VERB
inlawrev-2164	386	3	the	the	DET
inlawrev-2164	386	4	most	most	ADV
inlawrev-2164	386	5	clear	clear	ADV
inlawrev-2164	386	6	-	-	PUNCT
inlawrev-2164	386	7	cut	cut	VERB
inlawrev-2164	386	8	example	example	NOUN
inlawrev-2164	386	9	of	of	ADP
inlawrev-2164	386	10	a	a	DET
inlawrev-2164	386	11	corporate	corporate	ADJ
inlawrev-2164	386	12	general	general	ADJ
inlawrev-2164	386	13	partner	partner	NOUN
inlawrev-2164	386	14	wholly	wholly	ADV
inlawrev-2164	386	15	owned	own	VERB
inlawrev-2164	386	16	by	by	ADP
inlawrev-2164	386	17	the	the	DET
inlawrev-2164	386	18	limited	limited	ADJ
inlawrev-2164	386	19	partners	partner	NOUN
inlawrev-2164	386	20	in	in	ADP
inlawrev-2164	386	21	proportion	proportion	NOUN
inlawrev-2164	386	22	to	to	ADP
inlawrev-2164	386	23	their	their	PRON
inlawrev-2164	386	24	partnership	partnership	NOUN
inlawrev-2164	386	25	interests	interest	NOUN
inlawrev-2164	386	26	.	.	PUNCT
inlawrev-2164	387	1	avoidance	avoidance	NOUN
inlawrev-2164	387	2	of	of	ADP
inlawrev-2164	387	3	corporate	corporate	ADJ
inlawrev-2164	387	4	tax	tax	NOUN
inlawrev-2164	387	5	and	and	CCONJ
inlawrev-2164	387	6	entitlement	entitlement	NOUN
inlawrev-2164	387	7	to	to	PART
inlawrev-2164	387	8	pass	pass	VERB
inlawrev-2164	387	9	-	-	PUNCT
inlawrev-2164	387	10	through	through	NOUN
inlawrev-2164	387	11	of	of	ADP
inlawrev-2164	387	12	losses	loss	NOUN
inlawrev-2164	387	13	would	would	AUX
inlawrev-2164	387	14	be	be	AUX
inlawrev-2164	387	15	sought	seek	VERB
inlawrev-2164	387	16	,	,	PUNCT
inlawrev-2164	387	17	in	in	ADP
inlawrev-2164	387	18	effect	effect	NOUN
inlawrev-2164	387	19	,	,	PUNCT
inlawrev-2164	387	20	by	by	ADP
inlawrev-2164	387	21	the	the	DET
inlawrev-2164	387	22	device	device	NOUN
inlawrev-2164	387	23	of	of	ADP
inlawrev-2164	387	24	dubbing	dub	VERB
inlawrev-2164	387	25	the	the	DET
inlawrev-2164	387	26	stockholders	stockholder	NOUN
inlawrev-2164	387	27	limited	limit	VERB
inlawrev-2164	387	28	partners	partner	NOUN
inlawrev-2164	387	29	.	.	PUNCT
inlawrev-2164	388	1	in	in	ADP
inlawrev-2164	388	2	part	part	NOUN
inlawrev-2164	388	3	because	because	SCONJ
inlawrev-2164	388	4	the	the	DET
inlawrev-2164	388	5	stock	stock	NOUN
inlawrev-2164	388	6	ownership	ownership	NOUN
inlawrev-2164	388	7	requirement	requirement	NOUN
inlawrev-2164	388	8	is	be	AUX
inlawrev-2164	388	9	fairly	fairly	ADV
inlawrev-2164	388	10	arguably	arguably	ADV
inlawrev-2164	388	11	related	relate	VERB
inlawrev-2164	388	12	to	to	ADP
inlawrev-2164	388	13	the	the	DET
inlawrev-2164	388	14	corporate	corporate	ADJ
inlawrev-2164	388	15	characteristics	characteristic	NOUN
inlawrev-2164	388	16	in	in	ADP
inlawrev-2164	388	17	the	the	DET
inlawrev-2164	388	18	classification	classification	NOUN
inlawrev-2164	388	19	regulations	regulation	NOUN
inlawrev-2164	388	20	,	,	PUNCT
inlawrev-2164	388	21	criticism	criticism	NOUN
inlawrev-2164	388	22	has	have	AUX
inlawrev-2164	388	23	centered	center	VERB
inlawrev-2164	388	24	not	not	PART
inlawrev-2164	388	25	so	so	ADV
inlawrev-2164	388	26	much	much	ADV
inlawrev-2164	388	27	on	on	ADP
inlawrev-2164	388	28	the	the	DET
inlawrev-2164	388	29	fact	fact	NOUN
inlawrev-2164	388	30	that	that	SCONJ
inlawrev-2164	388	31	a	a	DET
inlawrev-2164	388	32	stock	stock	NOUN
inlawrev-2164	388	33	ownership	ownership	NOUN
inlawrev-2164	388	34	requirement	requirement	NOUN
inlawrev-2164	388	35	is	be	AUX
inlawrev-2164	388	36	imposed	impose	VERB
inlawrev-2164	388	37	as	as	ADP
inlawrev-2164	388	38	on	on	ADP
inlawrev-2164	388	39	the	the	DET
inlawrev-2164	388	40	twenty	twenty	NUM
inlawrev-2164	388	41	percent	percent	NOUN
inlawrev-2164	388	42	figure	figure	NOUN
inlawrev-2164	388	43	.	.	PUNCT
inlawrev-2164	389	1	some	some	PRON
inlawrev-2164	389	2	feel	feel	VERB
inlawrev-2164	389	3	that	that	SCONJ
inlawrev-2164	389	4	the	the	DET
inlawrev-2164	389	5	twenty	twenty	NUM
inlawrev-2164	389	6	percent	percent	NOUN
inlawrev-2164	389	7	limit	limit	NOUN
inlawrev-2164	389	8	on	on	ADP
inlawrev-2164	389	9	ownership	ownership	NOUN
inlawrev-2164	389	10	of	of	ADP
inlawrev-2164	389	11	the	the	DET
inlawrev-2164	389	12	stock	stock	NOUN
inlawrev-2164	389	13	of	of	ADP
inlawrev-2164	389	14	the	the	DET
inlawrev-2164	389	15	general	general	ADJ
inlawrev-2164	389	16	partner	partner	NOUN
inlawrev-2164	389	17	is	be	AUX
inlawrev-2164	389	18	too	too	ADV
inlawrev-2164	389	19	strict	strict	ADJ
inlawrev-2164	389	20	because	because	SCONJ
inlawrev-2164	389	21	the	the	DET
inlawrev-2164	389	22	holders	holder	NOUN
inlawrev-2164	389	23	of	of	ADP
inlawrev-2164	389	24	only	only	ADV
inlawrev-2164	389	25	twenty	twenty	NUM
inlawrev-2164	389	26	percent	percent	NOUN
inlawrev-2164	389	27	of	of	ADP
inlawrev-2164	389	28	the	the	DET
inlawrev-2164	389	29	stock	stock	NOUN
inlawrev-2164	389	30	of	of	ADP
inlawrev-2164	389	31	a	a	DET
inlawrev-2164	389	32	corporation	corporation	NOUN
inlawrev-2164	389	33	rarely	rarely	ADV
inlawrev-2164	389	34	control	control	VERB
inlawrev-2164	389	35	it	it	PRON
inlawrev-2164	389	36	,	,	PUNCT
inlawrev-2164	389	37	even	even	ADV
inlawrev-2164	389	38	though	though	SCONJ
inlawrev-2164	389	39	effective	effective	ADJ
inlawrev-2164	389	40	control	control	NOUN
inlawrev-2164	389	41	is	be	AUX
inlawrev-2164	389	42	often	often	ADV
inlawrev-2164	389	43	present	present	ADJ
inlawrev-2164	389	44	in	in	ADP
inlawrev-2164	389	45	the	the	DET
inlawrev-2164	389	46	absence	absence	NOUN
inlawrev-2164	389	47	of	of	ADP
inlawrev-2164	389	48	absolute	absolute	ADJ
inlawrev-2164	389	49	control	control	NOUN
inlawrev-2164	389	50	.	.	PUNCT
inlawrev-2164	390	1	2	2	X
inlawrev-2164	390	2	.	.	X
inlawrev-2164	390	3	investment	investment	NOUN
inlawrev-2164	390	4	unit	unit	NOUN
inlawrev-2164	390	5	the	the	DET
inlawrev-2164	390	6	requirement	requirement	NOUN
inlawrev-2164	390	7	that	that	SCONJ
inlawrev-2164	390	8	the	the	DET
inlawrev-2164	390	9	purchase	purchase	NOUN
inlawrev-2164	390	10	of	of	ADP
inlawrev-2164	390	11	a	a	DET
inlawrev-2164	390	12	limited	limited	ADJ
inlawrev-2164	390	13	partnership	partnership	NOUN
inlawrev-2164	390	14	interest	interest	NOUN
inlawrev-2164	390	15	"	"	PUNCT
inlawrev-2164	390	16	does	do	AUX
inlawrev-2164	390	17	not	not	PART
inlawrev-2164	390	18	entail	entail	VERB
inlawrev-2164	390	19	a	a	DET
inlawrev-2164	390	20	mandatory	mandatory	ADJ
inlawrev-2164	390	21	or	or	CCONJ
inlawrev-2164	390	22	discretionary	discretionary	ADJ
inlawrev-2164	390	23	purchase	purchase	NOUN
inlawrev-2164	390	24	or	or	CCONJ
inlawrev-2164	390	25	option	option	NOUN
inlawrev-2164	390	26	to	to	PART
inlawrev-2164	390	27	purchase	purchase	VERB
inlawrev-2164	390	28	any	any	DET
inlawrev-2164	390	29	type	type	NOUN
inlawrev-2164	390	30	of	of	ADP
inlawrev-2164	390	31	security	security	NOUN
inlawrev-2164	390	32	of	of	ADP
inlawrev-2164	390	33	the	the	DET
inlawrev-2164	390	34	corporate	corporate	ADJ
inlawrev-2164	390	35	general	general	ADJ
inlawrev-2164	390	36	partner	partner	NOUN
inlawrev-2164	390	37	or	or	CCONJ
inlawrev-2164	390	38	its	its	PRON
inlawrev-2164	390	39	affiliates	affiliate	NOUN
inlawrev-2164	390	40	"	"	PUNCT
inlawrev-2164	390	41	is	be	AUX
inlawrev-2164	390	42	somewhat	somewhat	ADV
inlawrev-2164	390	43	more	more	ADV
inlawrev-2164	390	44	elusive	elusive	ADJ
inlawrev-2164	390	45	.	.	PUNCT
inlawrev-2164	391	1	the	the	DET
inlawrev-2164	391	2	rationale	rationale	NOUN
inlawrev-2164	391	3	appears	appear	VERB
inlawrev-2164	391	4	to	to	PART
inlawrev-2164	391	5	be	be	AUX
inlawrev-2164	391	6	that	that	SCONJ
inlawrev-2164	391	7	such	such	DET
inlawrev-2164	391	8	a	a	DET
inlawrev-2164	391	9	coupling	coupling	NOUN
inlawrev-2164	391	10	makes	make	VERB
inlawrev-2164	391	11	it	it	PRON
inlawrev-2164	391	12	difficult	difficult	ADJ
inlawrev-2164	391	13	for	for	SCONJ
inlawrev-2164	391	14	the	the	DET
inlawrev-2164	391	15	service	service	NOUN
inlawrev-2164	391	16	to	to	PART
inlawrev-2164	391	17	determine	determine	VERB
inlawrev-2164	391	18	exactly	exactly	ADV
inlawrev-2164	391	19	what	what	PRON
inlawrev-2164	391	20	is	be	AUX
inlawrev-2164	391	21	being	be	AUX
inlawrev-2164	391	22	purchased	purchase	VERB
inlawrev-2164	391	23	.	.	PUNCT
inlawrev-2164	392	1	the	the	DET
inlawrev-2164	392	2	prin73this	prin73this	PROPN
inlawrev-2164	392	3	requirement	requirement	NOUN
inlawrev-2164	392	4	seems	seem	VERB
inlawrev-2164	392	5	to	to	PART
inlawrev-2164	392	6	assume	assume	VERB
inlawrev-2164	392	7	a	a	DET
inlawrev-2164	392	8	corporate	corporate	ADJ
inlawrev-2164	392	9	general	general	ADJ
inlawrev-2164	392	10	partner	partner	NOUN
inlawrev-2164	392	11	with	with	ADP
inlawrev-2164	392	12	only	only	ADV
inlawrev-2164	392	13	one	one	NUM
inlawrev-2164	392	14	class	class	NOUN
inlawrev-2164	392	15	of	of	ADP
inlawrev-2164	392	16	stock	stock	NOUN
inlawrev-2164	392	17	.	.	PUNCT
inlawrev-2164	393	1	74however	74however	NUM
inlawrev-2164	393	2	,	,	PUNCT
inlawrev-2164	393	3	it	it	PRON
inlawrev-2164	393	4	is	be	AUX
inlawrev-2164	393	5	hard	hard	ADJ
inlawrev-2164	393	6	to	to	PART
inlawrev-2164	393	7	imagine	imagine	VERB
inlawrev-2164	393	8	when	when	SCONJ
inlawrev-2164	393	9	there	there	PRON
inlawrev-2164	393	10	could	could	AUX
inlawrev-2164	393	11	be	be	AUX
inlawrev-2164	393	12	limited	limit	VERB
inlawrev-2164	393	13	liability	liability	NOUN
inlawrev-2164	393	14	under	under	ADP
inlawrev-2164	393	15	the	the	DET
inlawrev-2164	393	16	regulations	regulation	NOUN
inlawrev-2164	393	17	since	since	SCONJ
inlawrev-2164	393	18	they	they	PRON
inlawrev-2164	393	19	state	state	VERB
inlawrev-2164	393	20	there	there	PRON
inlawrev-2164	393	21	would	would	AUX
inlawrev-2164	393	22	be	be	AUX
inlawrev-2164	393	23	personal	personal	ADJ
inlawrev-2164	393	24	liability	liability	NOUN
inlawrev-2164	393	25	as	as	ADP
inlawrev-2164	393	26	to	to	ADP
inlawrev-2164	393	27	the	the	DET
inlawrev-2164	393	28	limited	limited	ADJ
inlawrev-2164	393	29	partners	partner	NOUN
inlawrev-2164	393	30	who	who	PRON
inlawrev-2164	393	31	"	"	PUNCT
inlawrev-2164	393	32	control	control	VERB
inlawrev-2164	393	33	"	"	PUNCT
inlawrev-2164	393	34	a	a	DET
inlawrev-2164	393	35	general	general	ADJ
inlawrev-2164	393	36	partner	partner	NOUN
inlawrev-2164	393	37	.	.	PUNCT
inlawrev-2164	394	1	see	see	VERB
inlawrev-2164	394	2	text	text	NOUN
inlawrev-2164	394	3	accompanying	accompany	VERB
inlawrev-2164	394	4	notes	note	NOUN
inlawrev-2164	394	5	37	37	NUM
inlawrev-2164	394	6	-	-	SYM
inlawrev-2164	394	7	40	40	NUM
inlawrev-2164	394	8	supra	supra	NOUN
inlawrev-2164	394	9	.	.	PUNCT
inlawrev-2164	395	1	there	there	PRON
inlawrev-2164	395	2	is	be	VERB
inlawrev-2164	395	3	,	,	PUNCT
inlawrev-2164	395	4	however	however	ADV
inlawrev-2164	395	5	,	,	PUNCT
inlawrev-2164	395	6	one	one	NUM
inlawrev-2164	395	7	basic	basic	ADJ
inlawrev-2164	395	8	possibility	possibility	NOUN
inlawrev-2164	395	9	that	that	PRON
inlawrev-2164	395	10	suggests	suggest	VERB
inlawrev-2164	395	11	itself	itself	PRON
inlawrev-2164	395	12	.	.	PUNCT
inlawrev-2164	396	1	under	under	ADP
inlawrev-2164	396	2	the	the	DET
inlawrev-2164	396	3	regulations	regulation	NOUN
inlawrev-2164	396	4	,	,	PUNCT
inlawrev-2164	396	5	the	the	DET
inlawrev-2164	396	6	personal	personal	ADJ
inlawrev-2164	396	7	liability	liability	NOUN
inlawrev-2164	396	8	of	of	ADP
inlawrev-2164	396	9	the	the	DET
inlawrev-2164	396	10	limited	limited	ADJ
inlawrev-2164	396	11	partners	partner	NOUN
inlawrev-2164	396	12	in	in	ADP
inlawrev-2164	396	13	such	such	DET
inlawrev-2164	396	14	a	a	DET
inlawrev-2164	396	15	situation	situation	NOUN
inlawrev-2164	396	16	is	be	AUX
inlawrev-2164	396	17	based	base	VERB
inlawrev-2164	396	18	on	on	ADP
inlawrev-2164	396	19	local	local	ADJ
inlawrev-2164	396	20	law	law	NOUN
inlawrev-2164	396	21	.	.	PUNCT
inlawrev-2164	397	1	if	if	SCONJ
inlawrev-2164	397	2	,	,	PUNCT
inlawrev-2164	397	3	under	under	ADP
inlawrev-2164	397	4	local	local	ADJ
inlawrev-2164	397	5	law	law	NOUN
inlawrev-2164	397	6	,	,	PUNCT
inlawrev-2164	397	7	a	a	DET
inlawrev-2164	397	8	reliance	reliance	NOUN
inlawrev-2164	397	9	requirement	requirement	NOUN
inlawrev-2164	397	10	were	be	AUX
inlawrev-2164	397	11	imposed	impose	VERB
inlawrev-2164	397	12	before	before	SCONJ
inlawrev-2164	397	13	limited	limited	ADJ
inlawrev-2164	397	14	partners	partner	NOUN
inlawrev-2164	397	15	would	would	AUX
inlawrev-2164	397	16	lose	lose	VERB
inlawrev-2164	397	17	their	their	PRON
inlawrev-2164	397	18	limited	limited	ADJ
inlawrev-2164	397	19	liability	liability	NOUN
inlawrev-2164	397	20	because	because	SCONJ
inlawrev-2164	397	21	of	of	ADP
inlawrev-2164	397	22	"	"	PUNCT
inlawrev-2164	397	23	control	control	NOUN
inlawrev-2164	397	24	,	,	PUNCT
inlawrev-2164	397	25	"	"	PUNCT
inlawrev-2164	397	26	then	then	ADV
inlawrev-2164	397	27	there	there	PRON
inlawrev-2164	397	28	might	might	AUX
inlawrev-2164	397	29	not	not	PART
inlawrev-2164	397	30	always	always	ADV
inlawrev-2164	397	31	be	be	AUX
inlawrev-2164	397	32	personal	personal	ADJ
inlawrev-2164	397	33	liability	liability	NOUN
inlawrev-2164	397	34	resulting	result	VERB
inlawrev-2164	397	35	from	from	ADP
inlawrev-2164	397	36	an	an	DET
inlawrev-2164	397	37	exercise	exercise	NOUN
inlawrev-2164	397	38	of	of	ADP
inlawrev-2164	397	39	control	control	NOUN
inlawrev-2164	397	40	.	.	PUNCT
inlawrev-2164	398	1	consider	consider	VERB
inlawrev-2164	398	2	,	,	PUNCT
inlawrev-2164	398	3	for	for	ADP
inlawrev-2164	398	4	example	example	NOUN
inlawrev-2164	398	5	,	,	PUNCT
inlawrev-2164	398	6	the	the	DET
inlawrev-2164	398	7	situation	situation	NOUN
inlawrev-2164	398	8	in	in	ADP
inlawrev-2164	398	9	which	which	PRON
inlawrev-2164	398	10	a	a	DET
inlawrev-2164	398	11	limited	limited	ADJ
inlawrev-2164	398	12	partnership	partnership	NOUN
inlawrev-2164	398	13	's	's	PART
inlawrev-2164	398	14	asset	asset	NOUN
inlawrev-2164	398	15	is	be	AUX
inlawrev-2164	398	16	subject	subject	ADJ
inlawrev-2164	398	17	to	to	ADP
inlawrev-2164	398	18	a	a	DET
inlawrev-2164	398	19	long	long	ADJ
inlawrev-2164	398	20	-	-	PUNCT
inlawrev-2164	398	21	term	term	NOUN
inlawrev-2164	398	22	net	net	ADJ
inlawrev-2164	398	23	lease	lease	NOUN
inlawrev-2164	398	24	to	to	ADP
inlawrev-2164	398	25	a	a	DET
inlawrev-2164	398	26	management	management	NOUN
inlawrev-2164	398	27	company	company	NOUN
inlawrev-2164	398	28	.	.	PUNCT
inlawrev-2164	399	1	the	the	DET
inlawrev-2164	399	2	ability	ability	NOUN
inlawrev-2164	399	3	of	of	ADP
inlawrev-2164	399	4	the	the	DET
inlawrev-2164	399	5	limited	limited	ADJ
inlawrev-2164	399	6	partners	partner	NOUN
inlawrev-2164	399	7	to	to	PART
inlawrev-2164	399	8	control	control	VERB
inlawrev-2164	399	9	the	the	DET
inlawrev-2164	399	10	relatively	relatively	ADV
inlawrev-2164	399	11	minor	minor	ADJ
inlawrev-2164	399	12	functions	function	NOUN
inlawrev-2164	399	13	that	that	PRON
inlawrev-2164	399	14	might	might	AUX
inlawrev-2164	399	15	be	be	AUX
inlawrev-2164	399	16	undertaken	undertake	VERB
inlawrev-2164	399	17	by	by	ADP
inlawrev-2164	399	18	the	the	DET
inlawrev-2164	399	19	general	general	ADJ
inlawrev-2164	399	20	partner	partner	NOUN
inlawrev-2164	399	21	might	might	AUX
inlawrev-2164	399	22	be	be	AUX
inlawrev-2164	399	23	insufficient	insufficient	ADJ
inlawrev-2164	399	24	to	to	PART
inlawrev-2164	399	25	support	support	VERB
inlawrev-2164	399	26	an	an	DET
inlawrev-2164	399	27	imposition	imposition	NOUN
inlawrev-2164	399	28	of	of	ADP
inlawrev-2164	399	29	personal	personal	ADJ
inlawrev-2164	399	30	liability	liability	NOUN
inlawrev-2164	399	31	on	on	ADP
inlawrev-2164	399	32	them	they	PRON
inlawrev-2164	399	33	.	.	PUNCT
inlawrev-2164	400	1	1975	1975	NUM
inlawrev-2164	400	2	]	]	PUNCT
inlawrev-2164	400	3	realty	realty	NOUN
inlawrev-2164	400	4	shelter	shelter	VERB
inlawrev-2164	400	5	partnerships	partnership	NOUN
inlawrev-2164	400	6	919	919	NUM
inlawrev-2164	400	7	cipal	cipal	ADJ
inlawrev-2164	400	8	criticism	criticism	NOUN
inlawrev-2164	400	9	of	of	ADP
inlawrev-2164	400	10	this	this	DET
inlawrev-2164	400	11	requirement	requirement	NOUN
inlawrev-2164	400	12	centers	center	NOUN
inlawrev-2164	400	13	on	on	ADP
inlawrev-2164	400	14	the	the	DET
inlawrev-2164	400	15	lack	lack	NOUN
inlawrev-2164	400	16	of	of	ADP
inlawrev-2164	400	17	its	its	PRON
inlawrev-2164	400	18	correlation	correlation	NOUN
inlawrev-2164	400	19	with	with	ADP
inlawrev-2164	400	20	the	the	DET
inlawrev-2164	400	21	twenty	twenty	NUM
inlawrev-2164	400	22	percent	percent	NOUN
inlawrev-2164	400	23	stock	stock	NOUN
inlawrev-2164	400	24	ownership	ownership	NOUN
inlawrev-2164	400	25	limitation	limitation	NOUN
inlawrev-2164	400	26	,	,	PUNCT
inlawrev-2164	400	27	insofar	insofar	ADV
inlawrev-2164	400	28	as	as	ADP
inlawrev-2164	400	29	the	the	DET
inlawrev-2164	400	30	coupling	coupling	NOUN
inlawrev-2164	400	31	of	of	ADP
inlawrev-2164	400	32	any	any	DET
inlawrev-2164	400	33	purchase	purchase	NOUN
inlawrev-2164	400	34	of	of	ADP
inlawrev-2164	400	35	any	any	DET
inlawrev-2164	400	36	security	security	NOUN
inlawrev-2164	400	37	of	of	ADP
inlawrev-2164	400	38	the	the	DET
inlawrev-2164	400	39	corporate	corporate	ADJ
inlawrev-2164	400	40	general	general	ADJ
inlawrev-2164	400	41	partner	partner	NOUN
inlawrev-2164	400	42	with	with	ADP
inlawrev-2164	400	43	the	the	DET
inlawrev-2164	400	44	purchase	purchase	NOUN
inlawrev-2164	400	45	of	of	ADP
inlawrev-2164	400	46	a	a	DET
inlawrev-2164	400	47	limited	limited	ADJ
inlawrev-2164	400	48	partnership	partnership	NOUN
inlawrev-2164	400	49	interest	interest	NOUN
inlawrev-2164	400	50	is	be	AUX
inlawrev-2164	400	51	sufficient	sufficient	ADJ
inlawrev-2164	400	52	to	to	PART
inlawrev-2164	400	53	preclude	preclude	VERB
inlawrev-2164	400	54	a	a	DET
inlawrev-2164	400	55	favorable	favorable	ADJ
inlawrev-2164	400	56	ruling	ruling	NOUN
inlawrev-2164	400	57	.	.	PUNCT
inlawrev-2164	401	1	in	in	ADP
inlawrev-2164	401	2	any	any	DET
inlawrev-2164	401	3	event	event	NOUN
inlawrev-2164	401	4	,	,	PUNCT
inlawrev-2164	401	5	the	the	DET
inlawrev-2164	401	6	investment	investment	NOUN
inlawrev-2164	401	7	unit	unit	NOUN
inlawrev-2164	401	8	requirement	requirement	NOUN
inlawrev-2164	401	9	is	be	AUX
inlawrev-2164	401	10	not	not	PART
inlawrev-2164	401	11	that	that	ADV
inlawrev-2164	401	12	controversial	controversial	ADJ
inlawrev-2164	401	13	because	because	SCONJ
inlawrev-2164	401	14	the	the	DET
inlawrev-2164	401	15	problem	problem	NOUN
inlawrev-2164	401	16	generally	generally	ADV
inlawrev-2164	401	17	is	be	AUX
inlawrev-2164	401	18	easy	easy	ADJ
inlawrev-2164	401	19	to	to	PART
inlawrev-2164	401	20	avoid	avoid	VERB
inlawrev-2164	401	21	.	.	PUNCT
inlawrev-2164	402	1	3	3	X
inlawrev-2164	402	2	.	.	X
inlawrev-2164	402	3	net	net	NOUN
inlawrev-2164	402	4	worth	worth	NOUN
inlawrev-2164	402	5	the	the	DET
inlawrev-2164	402	6	net	net	ADJ
inlawrev-2164	402	7	worth	worth	ADJ
inlawrev-2164	402	8	requirement	requirement	NOUN
inlawrev-2164	402	9	has	have	AUX
inlawrev-2164	402	10	caused	cause	VERB
inlawrev-2164	402	11	the	the	DET
inlawrev-2164	402	12	greatest	great	ADJ
inlawrev-2164	402	13	controversy	controversy	NOUN
inlawrev-2164	402	14	:	:	PUNCT
inlawrev-2164	402	15	if	if	SCONJ
inlawrev-2164	402	16	the	the	DET
inlawrev-2164	402	17	corporate	corporate	ADJ
inlawrev-2164	402	18	general	general	ADJ
inlawrev-2164	402	19	partner	partner	NOUN
inlawrev-2164	402	20	has	have	VERB
inlawrev-2164	402	21	an	an	DET
inlawrev-2164	402	22	interest	interest	NOUN
inlawrev-2164	402	23	in	in	ADP
inlawrev-2164	402	24	only	only	ADV
inlawrev-2164	402	25	one	one	NUM
inlawrev-2164	402	26	limited	limited	ADJ
inlawrev-2164	402	27	partnership	partnership	NOUN
inlawrev-2164	402	28	and	and	CCONJ
inlawrev-2164	402	29	the	the	DET
inlawrev-2164	402	30	total	total	ADJ
inlawrev-2164	402	31	contributions	contribution	NOUN
inlawrev-2164	402	32	to	to	ADP
inlawrev-2164	402	33	that	that	DET
inlawrev-2164	402	34	partnership	partnership	NOUN
inlawrev-2164	402	35	are	be	AUX
inlawrev-2164	402	36	less	less	ADJ
inlawrev-2164	402	37	than	than	ADP
inlawrev-2164	402	38	$	$	SYM
inlawrev-2164	402	39	2,500,000	2,500,000	NUM
inlawrev-2164	402	40	the	the	DET
inlawrev-2164	402	41	net	net	ADJ
inlawrev-2164	402	42	worth	worth	NOUN
inlawrev-2164	402	43	of	of	ADP
inlawrev-2164	402	44	the	the	DET
inlawrev-2164	402	45	corporate	corporate	ADJ
inlawrev-2164	402	46	general	general	ADJ
inlawrev-2164	402	47	partner	partner	NOUN
inlawrev-2164	402	48	at	at	ADP
inlawrev-2164	402	49	all	all	DET
inlawrev-2164	402	50	times	time	NOUN
inlawrev-2164	402	51	will	will	AUX
inlawrev-2164	402	52	be	be	AUX
inlawrev-2164	402	53	at	at	ADV
inlawrev-2164	402	54	least	least	ADV
inlawrev-2164	402	55	15	15	NUM
inlawrev-2164	402	56	percent	percent	NOUN
inlawrev-2164	402	57	of	of	ADP
inlawrev-2164	402	58	such	such	ADJ
inlawrev-2164	402	59	total	total	ADJ
inlawrev-2164	402	60	contributions	contribution	NOUN
inlawrev-2164	402	61	or	or	CCONJ
inlawrev-2164	402	62	$	$	SYM
inlawrev-2164	402	63	250,000	250,000	NUM
inlawrev-2164	402	64	,	,	PUNCT
inlawrev-2164	402	65	whichever	whichever	PRON
inlawrev-2164	402	66	is	be	AUX
inlawrev-2164	402	67	the	the	DET
inlawrev-2164	402	68	lesser	less	ADJ
inlawrev-2164	402	69	;	;	PUNCT
inlawrev-2164	402	70	if	if	SCONJ
inlawrev-2164	402	71	the	the	DET
inlawrev-2164	402	72	total	total	ADJ
inlawrev-2164	402	73	contributions	contribution	NOUN
inlawrev-2164	402	74	to	to	ADP
inlawrev-2164	402	75	that	that	DET
inlawrev-2164	402	76	partnership	partnership	NOUN
inlawrev-2164	402	77	are	be	AUX
inlawrev-2164	402	78	$	$	SYM
inlawrev-2164	402	79	2,500,000	2,500,000	NUM
inlawrev-2164	402	80	or	or	CCONJ
inlawrev-2164	402	81	more	more	ADJ
inlawrev-2164	402	82	,	,	PUNCT
inlawrev-2164	402	83	the	the	DET
inlawrev-2164	402	84	net	net	ADJ
inlawrev-2164	402	85	worth	worth	NOUN
inlawrev-2164	402	86	of	of	ADP
inlawrev-2164	402	87	the	the	DET
inlawrev-2164	402	88	corporate	corporate	ADJ
inlawrev-2164	402	89	general	general	ADJ
inlawrev-2164	402	90	partner	partner	NOUN
inlawrev-2164	402	91	at	at	ADP
inlawrev-2164	402	92	all	all	DET
inlawrev-2164	402	93	times	time	NOUN
inlawrev-2164	402	94	will	will	AUX
inlawrev-2164	402	95	be	be	AUX
inlawrev-2164	402	96	at	at	ADV
inlawrev-2164	402	97	least	least	ADV
inlawrev-2164	402	98	10	10	NUM
inlawrev-2164	402	99	percent	percent	NOUN
inlawrev-2164	402	100	of	of	ADP
inlawrev-2164	402	101	such	such	ADJ
inlawrev-2164	402	102	total	total	ADJ
inlawrev-2164	402	103	contributions.75	contributions.75	NOUN
inlawrev-2164	402	104	although	although	SCONJ
inlawrev-2164	402	105	objections	objection	NOUN
inlawrev-2164	402	106	have	have	AUX
inlawrev-2164	402	107	been	be	AUX
inlawrev-2164	402	108	made	make	VERB
inlawrev-2164	402	109	that	that	SCONJ
inlawrev-2164	402	110	these	these	DET
inlawrev-2164	402	111	requirements	requirement	NOUN
inlawrev-2164	402	112	are	be	AUX
inlawrev-2164	402	113	inherently	inherently	ADV
inlawrev-2164	402	114	vague76	vague76	ADJ
inlawrev-2164	402	115	and	and	CCONJ
inlawrev-2164	402	116	arbitrary	arbitrary	ADJ
inlawrev-2164	402	117	,	,	PUNCT
inlawrev-2164	402	118	77	77	NUM
inlawrev-2164	402	119	the	the	DET
inlawrev-2164	402	120	fundamental	fundamental	ADJ
inlawrev-2164	402	121	objection	objection	NOUN
inlawrev-2164	402	122	is	be	AUX
inlawrev-2164	402	123	that	that	SCONJ
inlawrev-2164	402	124	they	they	PRON
inlawrev-2164	402	125	are	be	AUX
inlawrev-2164	402	126	in	in	ADP
inlawrev-2164	402	127	direct	direct	ADJ
inlawrev-2164	402	128	conflict	conflict	NOUN
inlawrev-2164	402	129	with	with	ADP
inlawrev-2164	402	130	the	the	DET
inlawrev-2164	402	131	regulations	regulation	NOUN
inlawrev-2164	402	132	.	.	PUNCT
inlawrev-2164	403	1	75rev	75rev	INTJ
inlawrev-2164	403	2	.	.	PUNCT
inlawrev-2164	404	1	proc	proc	PROPN
inlawrev-2164	404	2	.	.	PUNCT
inlawrev-2164	405	1	72	72	NUM
inlawrev-2164	405	2	-	-	SYM
inlawrev-2164	405	3	13	13	NUM
inlawrev-2164	405	4	,	,	PUNCT
inlawrev-2164	405	5	1972	1972	NUM
inlawrev-2164	405	6	-	-	SYM
inlawrev-2164	405	7	1	1	NUM
inlawrev-2164	405	8	cum	cum	NOUN
inlawrev-2164	405	9	.	.	PUNCT
inlawrev-2164	406	1	bull	bull	NOUN
inlawrev-2164	406	2	.	.	PUNCT
inlawrev-2164	407	1	735	735	NUM
inlawrev-2164	407	2	.	.	PUNCT
inlawrev-2164	407	3	76the	76the	PRON
inlawrev-2164	407	4	vagueness	vagueness	ADJ
inlawrev-2164	407	5	objection	objection	NOUN
inlawrev-2164	407	6	focuses	focus	VERB
inlawrev-2164	407	7	on	on	ADP
inlawrev-2164	407	8	the	the	DET
inlawrev-2164	407	9	uncertainty	uncertainty	NOUN
inlawrev-2164	407	10	in	in	ADP
inlawrev-2164	407	11	computing	compute	VERB
inlawrev-2164	407	12	the	the	DET
inlawrev-2164	407	13	two	two	NUM
inlawrev-2164	407	14	central	central	ADJ
inlawrev-2164	407	15	figures	figure	NOUN
inlawrev-2164	407	16	to	to	ADP
inlawrev-2164	407	17	the	the	DET
inlawrev-2164	407	18	net	net	ADJ
inlawrev-2164	407	19	worth	worth	ADJ
inlawrev-2164	407	20	requirement	requirement	NOUN
inlawrev-2164	407	21	—	—	PUNCT
inlawrev-2164	407	22	total	total	ADJ
inlawrev-2164	407	23	contributions	contribution	NOUN
inlawrev-2164	407	24	to	to	ADP
inlawrev-2164	407	25	the	the	DET
inlawrev-2164	407	26	partnership	partnership	NOUN
inlawrev-2164	407	27	and	and	CCONJ
inlawrev-2164	407	28	the	the	DET
inlawrev-2164	407	29	net	net	ADJ
inlawrev-2164	407	30	worth	worth	NOUN
inlawrev-2164	407	31	of	of	ADP
inlawrev-2164	407	32	the	the	DET
inlawrev-2164	407	33	corporate	corporate	ADJ
inlawrev-2164	407	34	general	general	ADJ
inlawrev-2164	407	35	partner	partner	NOUN
inlawrev-2164	407	36	.	.	PUNCT
inlawrev-2164	408	1	revenue	revenue	NOUN
inlawrev-2164	408	2	procedure	procedure	NOUN
inlawrev-2164	408	3	72	72	NUM
inlawrev-2164	408	4	-	-	SYM
inlawrev-2164	408	5	13	13	NUM
inlawrev-2164	408	6	does	do	AUX
inlawrev-2164	408	7	not	not	PART
inlawrev-2164	408	8	elaborate	elaborate	VERB
inlawrev-2164	408	9	on	on	ADP
inlawrev-2164	408	10	the	the	DET
inlawrev-2164	408	11	computation	computation	NOUN
inlawrev-2164	408	12	of	of	ADP
inlawrev-2164	408	13	"	"	PUNCT
inlawrev-2164	408	14	total	total	ADJ
inlawrev-2164	408	15	contributions	contribution	NOUN
inlawrev-2164	408	16	"	"	PUNCT
inlawrev-2164	408	17	to	to	ADP
inlawrev-2164	408	18	the	the	DET
inlawrev-2164	408	19	limited	limited	ADJ
inlawrev-2164	408	20	partnership	partnership	NOUN
inlawrev-2164	408	21	.	.	PUNCT
inlawrev-2164	409	1	the	the	DET
inlawrev-2164	409	2	service	service	NOUN
inlawrev-2164	409	3	apparently	apparently	ADV
inlawrev-2164	409	4	will	will	AUX
inlawrev-2164	409	5	exclude	exclude	VERB
inlawrev-2164	409	6	from	from	ADP
inlawrev-2164	409	7	the	the	DET
inlawrev-2164	409	8	scope	scope	NOUN
inlawrev-2164	409	9	of	of	ADP
inlawrev-2164	409	10	the	the	DET
inlawrev-2164	409	11	term	term	NOUN
inlawrev-2164	409	12	"	"	PUNCT
inlawrev-2164	409	13	contributions	contribution	NOUN
inlawrev-2164	409	14	"	"	PUNCT
inlawrev-2164	409	15	the	the	DET
inlawrev-2164	409	16	value	value	NOUN
inlawrev-2164	409	17	of	of	ADP
inlawrev-2164	409	18	services	service	NOUN
inlawrev-2164	409	19	rendered	render	VERB
inlawrev-2164	409	20	or	or	CCONJ
inlawrev-2164	409	21	to	to	PART
inlawrev-2164	409	22	be	be	AUX
inlawrev-2164	409	23	rendered	render	VERB
inlawrev-2164	409	24	by	by	ADP
inlawrev-2164	409	25	a	a	DET
inlawrev-2164	409	26	general	general	ADJ
inlawrev-2164	409	27	partner	partner	NOUN
inlawrev-2164	409	28	and	and	CCONJ
inlawrev-2164	409	29	loans	loan	NOUN
inlawrev-2164	409	30	made	make	VERB
inlawrev-2164	409	31	to	to	ADP
inlawrev-2164	409	32	the	the	DET
inlawrev-2164	409	33	partnership	partnership	NOUN
inlawrev-2164	409	34	.	.	PUNCT
inlawrev-2164	410	1	weiler	weiler	PROPN
inlawrev-2164	410	2	,	,	PUNCT
inlawrev-2164	410	3	limited	limit	VERB
inlawrev-2164	410	4	partnerships	partnership	NOUN
inlawrev-2164	410	5	with	with	ADP
inlawrev-2164	410	6	corporate	corporate	ADJ
inlawrev-2164	410	7	general	general	ADJ
inlawrev-2164	410	8	partners	partner	NOUN
inlawrev-2164	410	9	:	:	PUNCT
inlawrev-2164	410	10	beyond	beyond	ADP
inlawrev-2164	410	11	rev	rev	PROPN
inlawrev-2164	410	12	.	.	PROPN
inlawrev-2164	410	13	proc	proc	PROPN
inlawrev-2164	410	14	.	.	PUNCT
inlawrev-2164	411	1	72	72	NUM
inlawrev-2164	411	2	-	-	SYM
inlawrev-2164	411	3	18	18	NUM
inlawrev-2164	411	4	,	,	PUNCT
inlawrev-2164	411	5	36	36	NUM
inlawrev-2164	411	6	j.	j.	PROPN
inlawrev-2164	411	7	taxation	taxation	PROPN
inlawrev-2164	411	8	306	306	NUM
inlawrev-2164	411	9	(	(	PUNCT
inlawrev-2164	411	10	1972	1972	NUM
inlawrev-2164	411	11	)	)	PUNCT
inlawrev-2164	411	12	.	.	PUNCT
inlawrev-2164	412	1	as	as	ADP
inlawrev-2164	412	2	to	to	ADP
inlawrev-2164	412	3	the	the	DET
inlawrev-2164	412	4	question	question	NOUN
inlawrev-2164	412	5	of	of	ADP
inlawrev-2164	412	6	loans	loan	NOUN
inlawrev-2164	412	7	,	,	PUNCT
inlawrev-2164	412	8	debtequity	debtequity	NOUN
inlawrev-2164	412	9	distinctions	distinction	NOUN
inlawrev-2164	412	10	,	,	PUNCT
inlawrev-2164	412	11	although	although	SCONJ
inlawrev-2164	412	12	developed	develop	VERB
inlawrev-2164	412	13	primarily	primarily	ADV
inlawrev-2164	412	14	in	in	ADP
inlawrev-2164	412	15	the	the	DET
inlawrev-2164	412	16	corporate	corporate	ADJ
inlawrev-2164	412	17	context	context	NOUN
inlawrev-2164	412	18	,	,	PUNCT
inlawrev-2164	412	19	apply	apply	VERB
inlawrev-2164	412	20	also	also	ADV
inlawrev-2164	412	21	to	to	ADP
inlawrev-2164	412	22	partnerships	partnership	NOUN
inlawrev-2164	412	23	.	.	PUNCT
inlawrev-2164	413	1	joseph	joseph	PROPN
inlawrev-2164	413	2	w.	w.	PROPN
inlawrev-2164	413	3	hambuechen	hambuechen	PROPN
inlawrev-2164	413	4	,	,	PUNCT
inlawrev-2164	413	5	43	43	NUM
inlawrev-2164	413	6	t.c	t.c	PROPN
inlawrev-2164	413	7	.	.	PROPN
inlawrev-2164	413	8	90	90	NUM
inlawrev-2164	413	9	(	(	PUNCT
inlawrev-2164	413	10	1964	1964	NUM
inlawrev-2164	413	11	)	)	PUNCT
inlawrev-2164	413	12	.	.	PUNCT
inlawrev-2164	414	1	if	if	SCONJ
inlawrev-2164	414	2	a	a	DET
inlawrev-2164	414	3	"	"	PUNCT
inlawrev-2164	414	4	loan	loan	NOUN
inlawrev-2164	414	5	"	"	PUNCT
inlawrev-2164	414	6	were	be	AUX
inlawrev-2164	414	7	treated	treat	VERB
inlawrev-2164	414	8	as	as	ADP
inlawrev-2164	414	9	a	a	DET
inlawrev-2164	414	10	contribution	contribution	NOUN
inlawrev-2164	414	11	to	to	ADP
inlawrev-2164	414	12	capital	capital	NOUN
inlawrev-2164	414	13	for	for	ADP
inlawrev-2164	414	14	basis	basis	NOUN
inlawrev-2164	414	15	purposes	purpose	NOUN
inlawrev-2164	414	16	,	,	PUNCT
inlawrev-2164	414	17	it	it	PRON
inlawrev-2164	414	18	would	would	AUX
inlawrev-2164	414	19	presumably	presumably	ADV
inlawrev-2164	414	20	be	be	AUX
inlawrev-2164	414	21	similarly	similarly	ADV
inlawrev-2164	414	22	treated	treat	VERB
inlawrev-2164	414	23	in	in	ADP
inlawrev-2164	414	24	computing	compute	VERB
inlawrev-2164	414	25	"	"	PUNCT
inlawrev-2164	414	26	total	total	ADJ
inlawrev-2164	414	27	contributions	contribution	NOUN
inlawrev-2164	414	28	"	"	PUNCT
inlawrev-2164	414	29	under	under	ADP
inlawrev-2164	414	30	revenue	revenue	NOUN
inlawrev-2164	414	31	procedure	procedure	NOUN
inlawrev-2164	414	32	72	72	NUM
inlawrev-2164	414	33	-	-	SYM
inlawrev-2164	414	34	13	13	NUM
inlawrev-2164	414	35	.	.	PUNCT
inlawrev-2164	415	1	see	see	AUX
inlawrev-2164	415	2	generally	generally	ADV
inlawrev-2164	415	3	rev	rev	VERB
inlawrev-2164	415	4	.	.	PUNCT
inlawrev-2164	416	1	rul	rul	NOUN
inlawrev-2164	416	2	.	.	PUNCT
inlawrev-2164	417	1	72	72	NUM
inlawrev-2164	417	2	-	-	SYM
inlawrev-2164	417	3	135	135	NUM
inlawrev-2164	417	4	,	,	PUNCT
inlawrev-2164	417	5	1972	1972	NUM
inlawrev-2164	417	6	-	-	SYM
inlawrev-2164	417	7	1	1	NUM
inlawrev-2164	417	8	cum	cum	NOUN
inlawrev-2164	417	9	.	.	PUNCT
inlawrev-2164	418	1	bull	bull	NOUN
inlawrev-2164	418	2	.	.	PUNCT
inlawrev-2164	419	1	200	200	NUM
inlawrev-2164	419	2	;	;	PUNCT
inlawrev-2164	419	3	rev	rev	PROPN
inlawrev-2164	419	4	.	.	PROPN
inlawrev-2164	420	1	rul	rul	PROPN
inlawrev-2164	420	2	.	.	PUNCT
inlawrev-2164	421	1	72	72	NUM
inlawrev-2164	421	2	-	-	SYM
inlawrev-2164	421	3	350	350	NUM
inlawrev-2164	421	4	,	,	PUNCT
inlawrev-2164	421	5	1972	1972	NUM
inlawrev-2164	421	6	-	-	SYM
inlawrev-2164	421	7	2	2	NUM
inlawrev-2164	421	8	cum	cum	NOUN
inlawrev-2164	421	9	.	.	PUNCT
inlawrev-2164	422	1	bull	bull	NOUN
inlawrev-2164	422	2	.	.	PUNCT
inlawrev-2164	423	1	394	394	NUM
inlawrev-2164	423	2	.	.	PUNCT
inlawrev-2164	424	1	it	it	PRON
inlawrev-2164	424	2	is	be	AUX
inlawrev-2164	424	3	also	also	ADV
inlawrev-2164	424	4	unclear	unclear	ADJ
inlawrev-2164	424	5	whether	whether	SCONJ
inlawrev-2164	424	6	the	the	DET
inlawrev-2164	424	7	general	general	ADJ
inlawrev-2164	424	8	partner	partner	NOUN
inlawrev-2164	424	9	must	must	AUX
inlawrev-2164	424	10	,	,	PUNCT
inlawrev-2164	424	11	from	from	ADP
inlawrev-2164	424	12	the	the	DET
inlawrev-2164	424	13	outset	outset	NOUN
inlawrev-2164	424	14	,	,	PUNCT
inlawrev-2164	424	15	maintain	maintain	VERB
inlawrev-2164	424	16	its	its	PRON
inlawrev-2164	424	17	net	net	ADJ
inlawrev-2164	424	18	worth	worth	NOUN
inlawrev-2164	424	19	in	in	ADP
inlawrev-2164	424	20	relation	relation	NOUN
inlawrev-2164	424	21	to	to	ADP
inlawrev-2164	424	22	the	the	DET
inlawrev-2164	424	23	total	total	ADJ
inlawrev-2164	424	24	contributions	contribution	NOUN
inlawrev-2164	424	25	as	as	SCONJ
inlawrev-2164	424	26	they	they	PRON
inlawrev-2164	424	27	are	be	AUX
inlawrev-2164	424	28	made	make	VERB
inlawrev-2164	424	29	or	or	CCONJ
inlawrev-2164	424	30	to	to	ADP
inlawrev-2164	424	31	the	the	DET
inlawrev-2164	424	32	total	total	ADJ
inlawrev-2164	424	33	expected	expect	VERB
inlawrev-2164	424	34	contributions	contribution	NOUN
inlawrev-2164	424	35	.	.	PUNCT
inlawrev-2164	425	1	the	the	DET
inlawrev-2164	425	2	contributions	contribution	NOUN
inlawrev-2164	425	3	of	of	ADP
inlawrev-2164	425	4	the	the	DET
inlawrev-2164	425	5	limited	limited	ADJ
inlawrev-2164	425	6	partners	partner	NOUN
inlawrev-2164	425	7	in	in	ADP
inlawrev-2164	425	8	real	real	ADJ
inlawrev-2164	425	9	estate	estate	NOUN
inlawrev-2164	425	10	partnerships	partnership	NOUN
inlawrev-2164	425	11	are	be	AUX
inlawrev-2164	425	12	frequently	frequently	ADV
inlawrev-2164	425	13	made	make	VERB
inlawrev-2164	425	14	on	on	ADP
inlawrev-2164	425	15	a	a	DET
inlawrev-2164	425	16	staggered	staggered	ADJ
inlawrev-2164	425	17	basis	basis	NOUN
inlawrev-2164	425	18	,	,	PUNCT
inlawrev-2164	425	19	like	like	ADP
inlawrev-2164	425	20	construction	construction	NOUN
inlawrev-2164	425	21	loans	loan	NOUN
inlawrev-2164	425	22	.	.	PUNCT
inlawrev-2164	426	1	it	it	PRON
inlawrev-2164	426	2	is	be	AUX
inlawrev-2164	426	3	not	not	PART
inlawrev-2164	426	4	clear	clear	ADJ
inlawrev-2164	426	5	whether	whether	SCONJ
inlawrev-2164	426	6	the	the	DET
inlawrev-2164	426	7	general	general	ADJ
inlawrev-2164	426	8	partner	partner	NOUN
inlawrev-2164	426	9	can	can	AUX
inlawrev-2164	426	10	satisfy	satisfy	VERB
inlawrev-2164	426	11	revenue	revenue	NOUN
inlawrev-2164	426	12	procedure	procedure	NOUN
inlawrev-2164	426	13	72	72	NUM
inlawrev-2164	426	14	-	-	SYM
inlawrev-2164	426	15	13	13	NUM
inlawrev-2164	426	16	by	by	ADP
inlawrev-2164	426	17	maintaining	maintain	VERB
inlawrev-2164	426	18	the	the	DET
inlawrev-2164	426	19	required	require	VERB
inlawrev-2164	426	20	percentage	percentage	NOUN
inlawrev-2164	426	21	of	of	ADP
inlawrev-2164	426	22	contributions	contribution	NOUN
inlawrev-2164	426	23	at	at	ADP
inlawrev-2164	426	24	any	any	DET
inlawrev-2164	426	25	given	give	VERB
inlawrev-2164	426	26	point	point	NOUN
inlawrev-2164	426	27	and	and	CCONJ
inlawrev-2164	426	28	increasing	increase	VERB
inlawrev-2164	426	29	its	its	PRON
inlawrev-2164	426	30	net	net	ADJ
inlawrev-2164	426	31	worth	worth	NOUN
inlawrev-2164	426	32	as	as	ADP
inlawrev-2164	426	33	contributions	contribution	NOUN
inlawrev-2164	426	34	increase	increase	NOUN
inlawrev-2164	426	35	.	.	PUNCT
inlawrev-2164	427	1	77when	77when	ADV
inlawrev-2164	427	2	the	the	DET
inlawrev-2164	427	3	corporate	corporate	ADJ
inlawrev-2164	427	4	general	general	ADJ
inlawrev-2164	427	5	partner	partner	NOUN
inlawrev-2164	427	6	has	have	VERB
inlawrev-2164	427	7	an	an	DET
inlawrev-2164	427	8	interest	interest	NOUN
inlawrev-2164	427	9	in	in	ADP
inlawrev-2164	427	10	only	only	ADV
inlawrev-2164	427	11	one	one	NUM
inlawrev-2164	427	12	limited	limited	ADJ
inlawrev-2164	427	13	partnership	partnership	NOUN
inlawrev-2164	427	14	,	,	PUNCT
inlawrev-2164	427	15	the	the	DET
inlawrev-2164	427	16	partner	partner	NOUN
inlawrev-2164	427	17	's	's	PART
inlawrev-2164	427	18	net	net	ADJ
inlawrev-2164	427	19	worth	worth	NOUN
inlawrev-2164	427	20	does	do	AUX
inlawrev-2164	427	21	not	not	PART
inlawrev-2164	427	22	include	include	VERB
inlawrev-2164	427	23	its	its	PRON
inlawrev-2164	427	24	interest	interest	NOUN
inlawrev-2164	427	25	in	in	ADP
inlawrev-2164	427	26	the	the	DET
inlawrev-2164	427	27	920	920	NUM
inlawrev-2164	427	28	indiana	indiana	NOUN
inlawrev-2164	427	29	law	law	NOUN
inlawrev-2164	427	30	review	review	NOUN
inlawrev-2164	427	31	[	[	X
inlawrev-2164	427	32	vol	vol	NOUN
inlawrev-2164	427	33	.	.	PUNCT
inlawrev-2164	427	34	8:899	8:899	VERB
inlawrev-2164	427	35	the	the	DET
inlawrev-2164	427	36	net	net	ADJ
inlawrev-2164	427	37	worth	worth	ADJ
inlawrev-2164	427	38	requirements	requirement	NOUN
inlawrev-2164	427	39	bear	bear	VERB
inlawrev-2164	427	40	directly	directly	ADV
inlawrev-2164	427	41	on	on	ADP
inlawrev-2164	427	42	the	the	DET
inlawrev-2164	427	43	corporate	corporate	ADJ
inlawrev-2164	427	44	characteristic	characteristic	NOUN
inlawrev-2164	427	45	of	of	ADP
inlawrev-2164	427	46	limited	limited	ADJ
inlawrev-2164	427	47	liability	liability	NOUN
inlawrev-2164	427	48	.	.	PUNCT
inlawrev-2164	428	1	the	the	DET
inlawrev-2164	428	2	regulations	regulation	NOUN
inlawrev-2164	428	3	state	state	VERB
inlawrev-2164	428	4	that	that	SCONJ
inlawrev-2164	428	5	when	when	SCONJ
inlawrev-2164	428	6	a	a	DET
inlawrev-2164	428	7	corporation	corporation	NOUN
inlawrev-2164	428	8	is	be	AUX
inlawrev-2164	428	9	the	the	DET
inlawrev-2164	428	10	general	general	ADJ
inlawrev-2164	428	11	partner	partner	NOUN
inlawrev-2164	428	12	personal	personal	ADJ
inlawrev-2164	428	13	liability	liability	NOUN
inlawrev-2164	428	14	exists	exist	VERB
inlawrev-2164	428	15	as	as	ADP
inlawrev-2164	428	16	to	to	ADP
inlawrev-2164	428	17	the	the	DET
inlawrev-2164	428	18	corporation	corporation	NOUN
inlawrev-2164	428	19	if	if	SCONJ
inlawrev-2164	428	20	it	it	PRON
inlawrev-2164	428	21	has	have	VERB
inlawrev-2164	428	22	substantial	substantial	ADJ
inlawrev-2164	428	23	assets	asset	NOUN
inlawrev-2164	428	24	other	other	ADJ
inlawrev-2164	428	25	than	than	ADP
inlawrev-2164	428	26	its	its	PRON
inlawrev-2164	428	27	interest	interest	NOUN
inlawrev-2164	428	28	in	in	ADP
inlawrev-2164	428	29	the	the	DET
inlawrev-2164	428	30	partnership	partnership	NOUN
inlawrev-2164	428	31	.	.	PUNCT
inlawrev-2164	429	1	however	however	ADV
inlawrev-2164	429	2	,	,	PUNCT
inlawrev-2164	429	3	the	the	DET
inlawrev-2164	429	4	regulations	regulation	NOUN
inlawrev-2164	429	5	further	far	ADV
inlawrev-2164	429	6	provide	provide	VERB
inlawrev-2164	429	7	that	that	SCONJ
inlawrev-2164	429	8	the	the	DET
inlawrev-2164	429	9	corporate	corporate	ADJ
inlawrev-2164	429	10	characteristic	characteristic	NOUN
inlawrev-2164	429	11	of	of	ADP
inlawrev-2164	429	12	limited	limited	ADJ
inlawrev-2164	429	13	liability	liability	NOUN
inlawrev-2164	429	14	will	will	AUX
inlawrev-2164	429	15	not	not	PART
inlawrev-2164	429	16	be	be	AUX
inlawrev-2164	429	17	present	present	ADJ
inlawrev-2164	429	18	,	,	PUNCT
inlawrev-2164	429	19	even	even	ADV
inlawrev-2164	429	20	if	if	SCONJ
inlawrev-2164	429	21	the	the	DET
inlawrev-2164	429	22	general	general	ADJ
inlawrev-2164	429	23	partner	partner	NOUN
inlawrev-2164	429	24	has	have	VERB
inlawrev-2164	429	25	insubstantial	insubstantial	ADJ
inlawrev-2164	429	26	assets	asset	NOUN
inlawrev-2164	429	27	,	,	PUNCT
inlawrev-2164	429	28	so	so	ADV
inlawrev-2164	429	29	long	long	ADV
inlawrev-2164	429	30	as	as	SCONJ
inlawrev-2164	429	31	the	the	DET
inlawrev-2164	429	32	general	general	ADJ
inlawrev-2164	429	33	partner	partner	NOUN
inlawrev-2164	429	34	is	be	AUX
inlawrev-2164	429	35	not	not	PART
inlawrev-2164	429	36	merely	merely	ADV
inlawrev-2164	429	37	a	a	DET
inlawrev-2164	429	38	"	"	PUNCT
inlawrev-2164	429	39	dummy	dummy	ADJ
inlawrev-2164	429	40	"	"	PUNCT
inlawrev-2164	429	41	acting	act	VERB
inlawrev-2164	429	42	as	as	ADP
inlawrev-2164	429	43	agent	agent	NOUN
inlawrev-2164	429	44	for	for	ADP
inlawrev-2164	429	45	the	the	DET
inlawrev-2164	429	46	other	other	ADJ
inlawrev-2164	429	47	partners	partner	NOUN
inlawrev-2164	429	48	.	.	PUNCT
inlawrev-2164	430	1	78	78	NUM
inlawrev-2164	430	2	the	the	DET
inlawrev-2164	430	3	net	net	ADJ
inlawrev-2164	430	4	worth	worth	ADJ
inlawrev-2164	430	5	requirement	requirement	NOUN
inlawrev-2164	430	6	of	of	ADP
inlawrev-2164	430	7	72	72	NUM
inlawrev-2164	430	8	-	-	SYM
inlawrev-2164	430	9	13	13	NUM
inlawrev-2164	430	10	effectively	effectively	ADV
inlawrev-2164	430	11	eliminates	eliminate	VERB
inlawrev-2164	430	12	the	the	DET
inlawrev-2164	430	13	latter	latter	ADJ
inlawrev-2164	430	14	provision	provision	NOUN
inlawrev-2164	430	15	in	in	ADP
inlawrev-2164	430	16	the	the	DET
inlawrev-2164	430	17	regulations	regulation	NOUN
inlawrev-2164	430	18	,	,	PUNCT
inlawrev-2164	430	19	at	at	ADP
inlawrev-2164	430	20	least	least	ADJ
inlawrev-2164	430	21	insofar	insofar	ADV
inlawrev-2164	430	22	as	as	SCONJ
inlawrev-2164	430	23	it	it	PRON
inlawrev-2164	430	24	is	be	AUX
inlawrev-2164	430	25	being	be	AUX
inlawrev-2164	430	26	applied	apply	VERB
inlawrev-2164	430	27	as	as	ADP
inlawrev-2164	430	28	a	a	DET
inlawrev-2164	430	29	substantive	substantive	ADJ
inlawrev-2164	430	30	requirement	requirement	NOUN
inlawrev-2164	430	31	by	by	ADP
inlawrev-2164	430	32	agents	agent	NOUN
inlawrev-2164	430	33	on	on	ADP
inlawrev-2164	430	34	audit	audit	NOUN
inlawrev-2164	430	35	and	and	CCONJ
inlawrev-2164	430	36	state	state	NOUN
inlawrev-2164	430	37	securities	security	NOUN
inlawrev-2164	430	38	commissioners	commissioner	NOUN
inlawrev-2164	430	39	.	.	PUNCT
inlawrev-2164	431	1	to	to	ADP
inlawrev-2164	431	2	that	that	DET
inlawrev-2164	431	3	extent	extent	NOUN
inlawrev-2164	431	4	,	,	PUNCT
inlawrev-2164	431	5	72	72	NUM
inlawrev-2164	431	6	-	-	SYM
inlawrev-2164	431	7	13	13	NUM
inlawrev-2164	431	8	does	do	AUX
inlawrev-2164	431	9	more	more	ADJ
inlawrev-2164	431	10	than	than	ADP
inlawrev-2164	431	11	increase	increase	VERB
inlawrev-2164	431	12	the	the	DET
inlawrev-2164	431	13	difficulty	difficulty	NOUN
inlawrev-2164	431	14	of	of	ADP
inlawrev-2164	431	15	avoiding	avoid	VERB
inlawrev-2164	431	16	the	the	DET
inlawrev-2164	431	17	corporate	corporate	ADJ
inlawrev-2164	431	18	characteristic	characteristic	NOUN
inlawrev-2164	431	19	of	of	ADP
inlawrev-2164	431	20	limited	limited	ADJ
inlawrev-2164	431	21	liability	liability	NOUN
inlawrev-2164	431	22	.	.	PUNCT
inlawrev-2164	432	1	it	it	PRON
inlawrev-2164	432	2	is	be	AUX
inlawrev-2164	432	3	tantamount	tantamount	ADJ
inlawrev-2164	432	4	to	to	ADP
inlawrev-2164	432	5	a	a	DET
inlawrev-2164	432	6	requirement	requirement	NOUN
inlawrev-2164	432	7	that	that	SCONJ
inlawrev-2164	432	8	the	the	DET
inlawrev-2164	432	9	corporate	corporate	ADJ
inlawrev-2164	432	10	characteristic	characteristic	NOUN
inlawrev-2164	432	11	of	of	ADP
inlawrev-2164	432	12	limited	limited	ADJ
inlawrev-2164	432	13	liability	liability	NOUN
inlawrev-2164	432	14	must	must	AUX
inlawrev-2164	432	15	be	be	AUX
inlawrev-2164	432	16	in	in	ADP
inlawrev-2164	432	17	eliminated	eliminate	VERB
inlawrev-2164	432	18	,	,	PUNCT
inlawrev-2164	432	19	and	and	CCONJ
inlawrev-2164	432	20	,	,	PUNCT
inlawrev-2164	432	21	as	as	ADP
inlawrev-2164	432	22	such	such	ADJ
inlawrev-2164	432	23	,	,	PUNCT
inlawrev-2164	432	24	it	it	PRON
inlawrev-2164	432	25	is	be	AUX
inlawrev-2164	432	26	not	not	PART
inlawrev-2164	432	27	in	in	ADP
inlawrev-2164	432	28	accord	accord	NOUN
inlawrev-2164	432	29	with	with	ADP
inlawrev-2164	432	30	the	the	DET
inlawrev-2164	432	31	equal	equal	ADJ
inlawrev-2164	432	32	weight	weight	NOUN
inlawrev-2164	432	33	given	give	VERB
inlawrev-2164	432	34	each	each	DET
inlawrev-2164	432	35	characteristic	characteristic	NOUN
inlawrev-2164	432	36	under	under	ADP
inlawrev-2164	432	37	the	the	DET
inlawrev-2164	432	38	regulations	regulation	NOUN
inlawrev-2164	432	39	.	.	PUNCT
inlawrev-2164	433	1	more	more	ADJ
inlawrev-2164	433	2	recent	recent	ADJ
inlawrev-2164	433	3	actions	action	NOUN
inlawrev-2164	433	4	by	by	ADP
inlawrev-2164	433	5	the	the	DET
inlawrev-2164	433	6	service	service	NOUN
inlawrev-2164	433	7	have	have	AUX
inlawrev-2164	433	8	converted	convert	VERB
inlawrev-2164	433	9	the	the	DET
inlawrev-2164	433	10	uncertainty	uncertainty	NOUN
inlawrev-2164	433	11	caused	cause	VERB
inlawrev-2164	433	12	by	by	ADP
inlawrev-2164	433	13	revenue	revenue	NOUN
inlawrev-2164	433	14	procedure	procedure	NOUN
inlawrev-2164	433	15	72	72	NUM
inlawrev-2164	433	16	-	-	SYM
inlawrev-2164	433	17	13	13	NUM
inlawrev-2164	433	18	into	into	ADP
inlawrev-2164	433	19	fear	fear	NOUN
inlawrev-2164	433	20	of	of	ADP
inlawrev-2164	433	21	an	an	DET
inlawrev-2164	433	22	all	all	ADV
inlawrev-2164	433	23	-	-	PUNCT
inlawrev-2164	433	24	out	out	ADP
inlawrev-2164	433	25	limited	limited	ADJ
inlawrev-2164	433	26	partnership	partnership	NOUN
inlawrev-2164	433	27	or	or	CCONJ
inlawrev-2164	433	28	any	any	DET
inlawrev-2164	433	29	accounts	account	NOUN
inlawrev-2164	433	30	or	or	CCONJ
inlawrev-2164	433	31	notes	note	NOUN
inlawrev-2164	433	32	receivable	receivable	ADJ
inlawrev-2164	433	33	from	from	ADP
inlawrev-2164	433	34	or	or	CCONJ
inlawrev-2164	433	35	payable	payable	ADJ
inlawrev-2164	433	36	to	to	ADP
inlawrev-2164	433	37	the	the	DET
inlawrev-2164	433	38	limited	limited	ADJ
inlawrev-2164	433	39	partnership	partnership	NOUN
inlawrev-2164	433	40	.	.	PUNCT
inlawrev-2164	434	1	if	if	SCONJ
inlawrev-2164	434	2	the	the	DET
inlawrev-2164	434	3	corporate	corporate	ADJ
inlawrev-2164	434	4	general	general	ADJ
inlawrev-2164	434	5	partner	partner	NOUN
inlawrev-2164	434	6	has	have	VERB
inlawrev-2164	434	7	interests	interest	NOUN
inlawrev-2164	434	8	in	in	ADP
inlawrev-2164	434	9	more	more	ADJ
inlawrev-2164	434	10	than	than	ADP
inlawrev-2164	434	11	one	one	NUM
inlawrev-2164	434	12	limited	limited	ADJ
inlawrev-2164	434	13	partnership	partnership	NOUN
inlawrev-2164	434	14	,	,	PUNCT
inlawrev-2164	434	15	revenue	revenue	NOUN
inlawrev-2164	434	16	procedure	procedure	NOUN
inlawrev-2164	434	17	72	72	NUM
inlawrev-2164	434	18	-	-	SYM
inlawrev-2164	434	19	13	13	NUM
inlawrev-2164	434	20	seems	seem	VERB
inlawrev-2164	434	21	to	to	PART
inlawrev-2164	434	22	require	require	VERB
inlawrev-2164	434	23	that	that	SCONJ
inlawrev-2164	434	24	its	its	PRON
inlawrev-2164	434	25	net	net	ADJ
inlawrev-2164	434	26	worth	worth	NOUN
inlawrev-2164	434	27	be	be	AUX
inlawrev-2164	434	28	computed	compute	VERB
inlawrev-2164	434	29	without	without	ADP
inlawrev-2164	434	30	reference	reference	NOUN
inlawrev-2164	434	31	to	to	ADP
inlawrev-2164	434	32	any	any	PRON
inlawrev-2164	434	33	of	of	ADP
inlawrev-2164	434	34	its	its	PRON
inlawrev-2164	434	35	interests	interest	NOUN
inlawrev-2164	434	36	in	in	ADP
inlawrev-2164	434	37	any	any	DET
inlawrev-2164	434	38	limited	limited	ADJ
inlawrev-2164	434	39	partnership	partnership	NOUN
inlawrev-2164	434	40	or	or	CCONJ
inlawrev-2164	434	41	to	to	ADP
inlawrev-2164	434	42	any	any	DET
inlawrev-2164	434	43	accounts	account	NOUN
inlawrev-2164	434	44	or	or	CCONJ
inlawrev-2164	434	45	notes	note	NOUN
inlawrev-2164	434	46	receivable	receivable	ADJ
inlawrev-2164	434	47	from	from	ADP
inlawrev-2164	434	48	or	or	CCONJ
inlawrev-2164	434	49	payable	payable	ADJ
inlawrev-2164	434	50	to	to	ADP
inlawrev-2164	434	51	any	any	DET
inlawrev-2164	434	52	limited	limited	ADJ
inlawrev-2164	434	53	partnership	partnership	NOUN
inlawrev-2164	434	54	:	:	PUNCT
inlawrev-2164	434	55	if	if	SCONJ
inlawrev-2164	434	56	the	the	DET
inlawrev-2164	434	57	corporate	corporate	ADJ
inlawrev-2164	434	58	general	general	ADJ
inlawrev-2164	434	59	partner	partner	NOUN
inlawrev-2164	434	60	has	have	VERB
inlawrev-2164	434	61	interests	interest	NOUN
inlawrev-2164	434	62	in	in	ADP
inlawrev-2164	434	63	more	more	ADJ
inlawrev-2164	434	64	than	than	ADP
inlawrev-2164	434	65	one	one	NUM
inlawrev-2164	434	66	limited	limited	ADJ
inlawrev-2164	434	67	partnership	partnership	NOUN
inlawrev-2164	434	68	,	,	PUNCT
inlawrev-2164	434	69	the	the	DET
inlawrev-2164	434	70	net	net	ADJ
inlawrev-2164	434	71	worth	worth	ADJ
inlawrev-2164	434	72	requirements	requirement	NOUN
inlawrev-2164	434	73	explained	explain	VERB
inlawrev-2164	434	74	in	in	ADP
inlawrev-2164	434	75	the	the	DET
inlawrev-2164	434	76	preceding	precede	VERB
inlawrev-2164	434	77	paragraph	paragraph	NOUN
inlawrev-2164	434	78	will	will	AUX
inlawrev-2164	434	79	be	be	AUX
inlawrev-2164	434	80	applied	apply	VERB
inlawrev-2164	434	81	separately	separately	ADV
inlawrev-2164	434	82	for	for	ADP
inlawrev-2164	434	83	each	each	DET
inlawrev-2164	434	84	limited	limited	ADJ
inlawrev-2164	434	85	partnership	partnership	NOUN
inlawrev-2164	434	86	,	,	PUNCT
inlawrev-2164	434	87	and	and	CCONJ
inlawrev-2164	434	88	the	the	DET
inlawrev-2164	434	89	corporate	corporate	ADJ
inlawrev-2164	434	90	general	general	ADJ
inlawrev-2164	434	91	partner	partner	NOUN
inlawrev-2164	434	92	will	will	AUX
inlawrev-2164	434	93	have	have	VERB
inlawrev-2164	434	94	at	at	ADP
inlawrev-2164	434	95	all	all	DET
inlawrev-2164	434	96	times	time	NOUN
inlawrev-2164	434	97	(	(	PUNCT
inlawrev-2164	434	98	exclusive	exclusive	ADJ
inlawrev-2164	434	99	of	of	ADP
inlawrev-2164	434	100	any	any	DET
inlawrev-2164	434	101	interest	interest	NOUN
inlawrev-2164	434	102	in	in	ADP
inlawrev-2164	434	103	any	any	DET
inlawrev-2164	434	104	limited	limited	ADJ
inlawrev-2164	434	105	partnership	partnership	NOUN
inlawrev-2164	434	106	and	and	CCONJ
inlawrev-2164	434	107	notes	note	NOUN
inlawrev-2164	434	108	and	and	CCONJ
inlawrev-2164	434	109	accounts	account	VERB
inlawrev-2164	434	110	receivable	receivable	ADJ
inlawrev-2164	434	111	from	from	ADP
inlawrev-2164	434	112	and	and	CCONJ
inlawrev-2164	434	113	payable	payable	ADJ
inlawrev-2164	434	114	to	to	ADP
inlawrev-2164	434	115	any	any	DET
inlawrev-2164	434	116	limited	limited	ADJ
inlawrev-2164	434	117	partnership	partnership	NOUN
inlawrev-2164	434	118	in	in	ADP
inlawrev-2164	434	119	which	which	PRON
inlawrev-2164	434	120	the	the	DET
inlawrev-2164	434	121	corporate	corporate	ADJ
inlawrev-2164	434	122	general	general	ADJ
inlawrev-2164	434	123	partner	partner	NOUN
inlawrev-2164	434	124	has	have	VERB
inlawrev-2164	434	125	any	any	DET
inlawrev-2164	434	126	interest	interest	NOUN
inlawrev-2164	434	127	)	)	PUNCT
inlawrev-2164	434	128	,	,	PUNCT
inlawrev-2164	434	129	a	a	DET
inlawrev-2164	434	130	net	net	ADJ
inlawrev-2164	434	131	worth	worth	NOUN
inlawrev-2164	434	132	at	at	ADV
inlawrev-2164	434	133	least	least	ADJ
inlawrev-2164	434	134	as	as	ADV
inlawrev-2164	434	135	great	great	ADJ
inlawrev-2164	434	136	as	as	ADP
inlawrev-2164	434	137	the	the	DET
inlawrev-2164	434	138	sum	sum	NOUN
inlawrev-2164	434	139	of	of	ADP
inlawrev-2164	434	140	the	the	DET
inlawrev-2164	434	141	amounts	amount	NOUN
inlawrev-2164	434	142	required	require	VERB
inlawrev-2164	434	143	.	.	PUNCT
inlawrev-2164	434	144	.	.	PUNCT
inlawrev-2164	434	145	.	.	PUNCT
inlawrev-2164	435	1	for	for	ADP
inlawrev-2164	435	2	each	each	DET
inlawrev-2164	435	3	separate	separate	ADJ
inlawrev-2164	435	4	limited	limited	ADJ
inlawrev-2164	435	5	partnership	partnership	NOUN
inlawrev-2164	435	6	.	.	PUNCT
inlawrev-2164	436	1	rev	rev	PROPN
inlawrev-2164	436	2	.	.	PROPN
inlawrev-2164	436	3	proc	proc	PROPN
inlawrev-2164	436	4	.	.	PUNCT
inlawrev-2164	437	1	72	72	NUM
inlawrev-2164	437	2	-	-	SYM
inlawrev-2164	437	3	13	13	NUM
inlawrev-2164	437	4	,	,	PUNCT
inlawrev-2164	437	5	1972	1972	NUM
inlawrev-2164	437	6	-	-	SYM
inlawrev-2164	437	7	1	1	NUM
inlawrev-2164	437	8	cum	cum	NOUN
inlawrev-2164	437	9	.	.	PUNCT
inlawrev-2164	438	1	bull	bull	NOUN
inlawrev-2164	438	2	.	.	PUNCT
inlawrev-2164	439	1	735	735	NUM
inlawrev-2164	439	2	.	.	PUNCT
inlawrev-2164	440	1	this	this	DET
inlawrev-2164	440	2	latter	latter	ADJ
inlawrev-2164	440	3	rule	rule	NOUN
inlawrev-2164	440	4	has	have	AUX
inlawrev-2164	440	5	been	be	AUX
inlawrev-2164	440	6	criticized	criticize	VERB
inlawrev-2164	440	7	as	as	ADP
inlawrev-2164	440	8	an	an	DET
inlawrev-2164	440	9	arbitrary	arbitrary	ADJ
inlawrev-2164	440	10	exclusion	exclusion	NOUN
inlawrev-2164	440	11	of	of	ADP
inlawrev-2164	440	12	valuable	valuable	ADJ
inlawrev-2164	440	13	assets	asset	NOUN
inlawrev-2164	440	14	of	of	ADP
inlawrev-2164	440	15	the	the	DET
inlawrev-2164	440	16	general	general	ADJ
inlawrev-2164	440	17	partner	partner	NOUN
inlawrev-2164	440	18	,	,	PUNCT
inlawrev-2164	440	19	particularly	particularly	ADV
inlawrev-2164	440	20	insofar	insofar	ADV
inlawrev-2164	440	21	as	as	SCONJ
inlawrev-2164	440	22	it	it	PRON
inlawrev-2164	440	23	eliminates	eliminate	VERB
inlawrev-2164	440	24	from	from	ADP
inlawrev-2164	440	25	the	the	DET
inlawrev-2164	440	26	computation	computation	NOUN
inlawrev-2164	440	27	assets	asset	NOUN
inlawrev-2164	440	28	in	in	ADP
inlawrev-2164	440	29	the	the	DET
inlawrev-2164	440	30	form	form	NOUN
inlawrev-2164	440	31	of	of	ADP
inlawrev-2164	440	32	limited	limited	ADJ
inlawrev-2164	440	33	partnership	partnership	NOUN
inlawrev-2164	440	34	interests	interest	NOUN
inlawrev-2164	440	35	in	in	ADP
inlawrev-2164	440	36	limited	limited	ADJ
inlawrev-2164	440	37	partnerships	partnership	NOUN
inlawrev-2164	440	38	in	in	ADP
inlawrev-2164	440	39	which	which	PRON
inlawrev-2164	440	40	the	the	DET
inlawrev-2164	440	41	corporation	corporation	NOUN
inlawrev-2164	440	42	is	be	AUX
inlawrev-2164	440	43	not	not	PART
inlawrev-2164	440	44	a	a	DET
inlawrev-2164	440	45	general	general	ADJ
inlawrev-2164	440	46	partner	partner	NOUN
inlawrev-2164	440	47	.	.	PUNCT
inlawrev-2164	441	1	revenue	revenue	NOUN
inlawrev-2164	441	2	procedure	procedure	NOUN
inlawrev-2164	441	3	72	72	NUM
inlawrev-2164	441	4	-	-	SYM
inlawrev-2164	441	5	13	13	NUM
inlawrev-2164	441	6	also	also	ADV
inlawrev-2164	441	7	requires	require	VERB
inlawrev-2164	441	8	that	that	SCONJ
inlawrev-2164	441	9	a	a	DET
inlawrev-2164	441	10	corporation	corporation	NOUN
inlawrev-2164	441	11	,	,	PUNCT
inlawrev-2164	441	12	when	when	SCONJ
inlawrev-2164	441	13	it	it	PRON
inlawrev-2164	441	14	is	be	AUX
inlawrev-2164	441	15	the	the	DET
inlawrev-2164	441	16	sole	sole	ADJ
inlawrev-2164	441	17	general	general	ADJ
inlawrev-2164	441	18	partner	partner	NOUN
inlawrev-2164	441	19	of	of	ADP
inlawrev-2164	441	20	more	more	ADJ
inlawrev-2164	441	21	than	than	ADP
inlawrev-2164	441	22	one	one	NUM
inlawrev-2164	441	23	limited	limited	ADJ
inlawrev-2164	441	24	partnership	partnership	NOUN
inlawrev-2164	441	25	,	,	PUNCT
inlawrev-2164	441	26	must	must	AUX
inlawrev-2164	441	27	maintain	maintain	VERB
inlawrev-2164	441	28	at	at	ADP
inlawrev-2164	441	29	all	all	DET
inlawrev-2164	441	30	times	time	NOUN
inlawrev-2164	441	31	a	a	DET
inlawrev-2164	441	32	net	net	ADJ
inlawrev-2164	441	33	worth	worth	NOUN
inlawrev-2164	441	34	as	as	ADV
inlawrev-2164	441	35	great	great	ADJ
inlawrev-2164	441	36	as	as	ADP
inlawrev-2164	441	37	the	the	DET
inlawrev-2164	441	38	sum	sum	NOUN
inlawrev-2164	441	39	of	of	ADP
inlawrev-2164	441	40	the	the	DET
inlawrev-2164	441	41	amounts	amount	NOUN
inlawrev-2164	441	42	required	require	VERB
inlawrev-2164	441	43	with	with	ADP
inlawrev-2164	441	44	respect	respect	NOUN
inlawrev-2164	441	45	to	to	ADP
inlawrev-2164	441	46	each	each	DET
inlawrev-2164	441	47	limited	limited	ADJ
inlawrev-2164	441	48	partnership	partnership	NOUN
inlawrev-2164	441	49	.	.	PUNCT
inlawrev-2164	442	1	this	this	DET
inlawrev-2164	442	2	rule	rule	NOUN
inlawrev-2164	442	3	has	have	AUX
inlawrev-2164	442	4	been	be	AUX
inlawrev-2164	442	5	criticized	criticize	VERB
inlawrev-2164	442	6	as	as	ADP
inlawrev-2164	442	7	encouraging	encourage	VERB
inlawrev-2164	442	8	the	the	DET
inlawrev-2164	442	9	formation	formation	NOUN
inlawrev-2164	442	10	of	of	ADP
inlawrev-2164	442	11	a	a	DET
inlawrev-2164	442	12	single	single	ADJ
inlawrev-2164	442	13	,	,	PUNCT
inlawrev-2164	442	14	large	large	ADJ
inlawrev-2164	442	15	,	,	PUNCT
inlawrev-2164	442	16	limited	limited	ADJ
inlawrev-2164	442	17	partnership	partnership	NOUN
inlawrev-2164	442	18	in	in	ADP
inlawrev-2164	442	19	order	order	NOUN
inlawrev-2164	442	20	to	to	PART
inlawrev-2164	442	21	bring	bring	VERB
inlawrev-2164	442	22	the	the	DET
inlawrev-2164	442	23	ten	ten	NUM
inlawrev-2164	442	24	percent	percent	NOUN
inlawrev-2164	442	25	figure	figure	NOUN
inlawrev-2164	442	26	into	into	ADP
inlawrev-2164	442	27	operation	operation	NOUN
inlawrev-2164	442	28	,	,	PUNCT
inlawrev-2164	442	29	since	since	SCONJ
inlawrev-2164	442	30	several	several	ADJ
inlawrev-2164	442	31	small	small	ADJ
inlawrev-2164	442	32	limited	limited	ADJ
inlawrev-2164	442	33	partnerships	partnership	NOUN
inlawrev-2164	442	34	would	would	AUX
inlawrev-2164	442	35	each	each	PRON
inlawrev-2164	442	36	be	be	AUX
inlawrev-2164	442	37	required	require	VERB
inlawrev-2164	442	38	to	to	PART
inlawrev-2164	442	39	meet	meet	VERB
inlawrev-2164	442	40	the	the	DET
inlawrev-2164	442	41	fifteen	fifteen	NUM
inlawrev-2164	442	42	percent	percent	NOUN
inlawrev-2164	442	43	requirement	requirement	NOUN
inlawrev-2164	442	44	which	which	PRON
inlawrev-2164	442	45	applies	apply	VERB
inlawrev-2164	442	46	when	when	SCONJ
inlawrev-2164	442	47	total	total	ADJ
inlawrev-2164	442	48	contributions	contribution	NOUN
inlawrev-2164	442	49	are	be	AUX
inlawrev-2164	442	50	less	less	ADJ
inlawrev-2164	442	51	than	than	ADP
inlawrev-2164	442	52	$	$	SYM
inlawrev-2164	442	53	2,500,000	2,500,000	NUM
inlawrev-2164	442	54	.	.	PUNCT
inlawrev-2164	443	1	78see	78see	VERB
inlawrev-2164	443	2	the	the	DET
inlawrev-2164	443	3	discussion	discussion	NOUN
inlawrev-2164	443	4	of	of	ADP
inlawrev-2164	443	5	the	the	DET
inlawrev-2164	443	6	corporate	corporate	ADJ
inlawrev-2164	443	7	characteristic	characteristic	NOUN
inlawrev-2164	443	8	of	of	ADP
inlawrev-2164	443	9	limited	limited	ADJ
inlawrev-2164	443	10	liability	liability	NOUN
inlawrev-2164	443	11	in	in	ADP
inlawrev-2164	443	12	text	text	NOUN
inlawrev-2164	443	13	accompanying	accompany	VERB
inlawrev-2164	443	14	notes	note	NOUN
inlawrev-2164	443	15	57	57	NUM
inlawrev-2164	443	16	-	-	SYM
inlawrev-2164	443	17	60	60	NUM
inlawrev-2164	443	18	supra	supra	NOUN
inlawrev-2164	443	19	.	.	PUNCT
inlawrev-2164	444	1	1975	1975	NUM
inlawrev-2164	444	2	]	]	PUNCT
inlawrev-2164	444	3	realty	realty	NOUN
inlawrev-2164	444	4	shelter	shelter	VERB
inlawrev-2164	444	5	partnerships	partnership	NOUN
inlawrev-2164	444	6	921	921	NUM
inlawrev-2164	444	7	war	war	NOUN
inlawrev-2164	444	8	on	on	ADP
inlawrev-2164	444	9	realty	realty	NOUN
inlawrev-2164	444	10	shelter	shelter	NOUN
inlawrev-2164	444	11	partnerships	partnership	NOUN
inlawrev-2164	444	12	.	.	PUNCT
inlawrev-2164	445	1	in	in	ADP
inlawrev-2164	445	2	revenue	revenue	NOUN
inlawrev-2164	445	3	procedure	procedure	NOUN
inlawrev-2164	445	4	74	74	NUM
inlawrev-2164	445	5	-	-	SYM
inlawrev-2164	445	6	17	17	NUM
inlawrev-2164	445	7	,	,	PUNCT
inlawrev-2164	445	8	the	the	DET
inlawrev-2164	445	9	service	service	NOUN
inlawrev-2164	445	10	announced	announce	VERB
inlawrev-2164	445	11	"	"	PUNCT
inlawrev-2164	445	12	certain	certain	ADJ
inlawrev-2164	445	13	conditions	condition	NOUN
inlawrev-2164	445	14	,	,	PUNCT
inlawrev-2164	445	15	,	,	PUNCT
inlawrev-2164	445	16	under	under	ADP
inlawrev-2164	445	17	which	which	PRON
inlawrev-2164	445	18	it	it	PRON
inlawrev-2164	445	19	would	would	AUX
inlawrev-2164	445	20	not	not	PART
inlawrev-2164	445	21	issue	issue	VERB
inlawrev-2164	445	22	advance	advance	NOUN
inlawrev-2164	445	23	rulings	ruling	NOUN
inlawrev-2164	445	24	"	"	PUNCT
inlawrev-2164	445	25	concerning	concern	VERB
inlawrev-2164	445	26	classification	classification	NOUN
inlawrev-2164	445	27	of	of	ADP
inlawrev-2164	445	28	organizations	organization	NOUN
inlawrev-2164	445	29	which	which	PRON
inlawrev-2164	445	30	raise	raise	VERB
inlawrev-2164	445	31	factual	factual	ADJ
inlawrev-2164	445	32	questions	question	NOUN
inlawrev-2164	445	33	as	as	ADP
inlawrev-2164	445	34	to	to	ADP
inlawrev-2164	445	35	whether	whether	SCONJ
inlawrev-2164	445	36	their	their	PRON
inlawrev-2164	445	37	'	'	PUNCT
inlawrev-2164	445	38	principal	principal	ADJ
inlawrev-2164	445	39	purpose	purpose	NOUN
inlawrev-2164	445	40	*	*	PUNCT
inlawrev-2164	445	41	is	be	AUX
inlawrev-2164	445	42	the	the	DET
inlawrev-2164	445	43	reduction	reduction	NOUN
inlawrev-2164	445	44	of	of	ADP
inlawrev-2164	445	45	federal	federal	ADJ
inlawrev-2164	445	46	taxes	taxis	NOUN
inlawrev-2164	445	47	.	.	PUNCT
inlawrev-2164	445	48	"	"	PUNCT
inlawrev-2164	446	1	79	79	NUM
inlawrev-2164	446	2	revenue	revenue	NOUN
inlawrev-2164	446	3	procedure	procedure	NOUN
inlawrev-2164	446	4	74	74	NUM
inlawrev-2164	446	5	-	-	SYM
inlawrev-2164	446	6	17	17	NUM
inlawrev-2164	446	7	contains	contain	VERB
inlawrev-2164	446	8	a	a	DET
inlawrev-2164	446	9	direct	direct	ADJ
inlawrev-2164	446	10	disclaimer	disclaimer	NOUN
inlawrev-2164	446	11	of	of	ADP
inlawrev-2164	446	12	a	a	DET
inlawrev-2164	446	13	kind	kind	NOUN
inlawrev-2164	446	14	not	not	PART
inlawrev-2164	446	15	included	include	VERB
inlawrev-2164	446	16	in	in	ADP
inlawrev-2164	446	17	revenue	revenue	NOUN
inlawrev-2164	446	18	procedure	procedure	NOUN
inlawrev-2164	446	19	72	72	NUM
inlawrev-2164	446	20	-	-	SYM
inlawrev-2164	446	21	13	13	NUM
inlawrev-2164	446	22	:	:	PUNCT
inlawrev-2164	446	23	these	these	DET
inlawrev-2164	446	24	operating	operate	VERB
inlawrev-2164	446	25	rules	rule	NOUN
inlawrev-2164	446	26	do	do	AUX
inlawrev-2164	446	27	not	not	PART
inlawrev-2164	446	28	define	define	VERB
inlawrev-2164	446	29	,	,	PUNCT
inlawrev-2164	446	30	as	as	ADP
inlawrev-2164	446	31	a	a	DET
inlawrev-2164	446	32	matter	matter	NOUN
inlawrev-2164	446	33	of	of	ADP
inlawrev-2164	446	34	law	law	NOUN
inlawrev-2164	446	35	,	,	PUNCT
inlawrev-2164	446	36	whether	whether	SCONJ
inlawrev-2164	446	37	the	the	DET
inlawrev-2164	446	38	principal	principal	ADJ
inlawrev-2164	446	39	purpose	purpose	NOUN
inlawrev-2164	446	40	of	of	ADP
inlawrev-2164	446	41	the	the	DET
inlawrev-2164	446	42	organization	organization	NOUN
inlawrev-2164	446	43	is	be	AUX
inlawrev-2164	446	44	the	the	DET
inlawrev-2164	446	45	reduction	reduction	NOUN
inlawrev-2164	446	46	of	of	ADP
inlawrev-2164	446	47	federal	federal	ADJ
inlawrev-2164	446	48	taxes	taxis	NOUN
inlawrev-2164	446	49	,	,	PUNCT
inlawrev-2164	446	50	nor	nor	CCONJ
inlawrev-2164	446	51	whether	whether	SCONJ
inlawrev-2164	446	52	participants	participant	NOUN
inlawrev-2164	446	53	in	in	ADP
inlawrev-2164	446	54	an	an	DET
inlawrev-2164	446	55	organization	organization	NOUN
inlawrev-2164	446	56	are	be	AUX
inlawrev-2164	446	57	partners	partner	NOUN
inlawrev-2164	446	58	or	or	CCONJ
inlawrev-2164	446	59	whether	whether	SCONJ
inlawrev-2164	446	60	such	such	DET
inlawrev-2164	446	61	an	an	DET
inlawrev-2164	446	62	organization	organization	NOUN
inlawrev-2164	446	63	is	be	AUX
inlawrev-2164	446	64	a	a	DET
inlawrev-2164	446	65	partnership	partnership	NOUN
inlawrev-2164	446	66	,	,	PUNCT
inlawrev-2164	446	67	nor	nor	CCONJ
inlawrev-2164	446	68	do	do	AUX
inlawrev-2164	446	69	they	they	PRON
inlawrev-2164	446	70	define	define	VERB
inlawrev-2164	446	71	any	any	DET
inlawrev-2164	446	72	other	other	ADJ
inlawrev-2164	446	73	terms	term	NOUN
inlawrev-2164	446	74	used	use	VERB
inlawrev-2164	446	75	in	in	ADP
inlawrev-2164	446	76	the	the	DET
inlawrev-2164	446	77	internal	internal	ADJ
inlawrev-2164	446	78	revenue	revenue	NOUN
inlawrev-2164	446	79	code	code	NOUN
inlawrev-2164	446	80	,	,	PUNCT
inlawrev-2164	446	81	income	income	NOUN
inlawrev-2164	446	82	tax	tax	NOUN
inlawrev-2164	446	83	regulations	regulation	NOUN
inlawrev-2164	446	84	,	,	PUNCT
inlawrev-2164	446	85	procedure	procedure	NOUN
inlawrev-2164	446	86	and	and	CCONJ
inlawrev-2164	446	87	administration	administration	NOUN
inlawrev-2164	446	88	regulations	regulation	NOUN
inlawrev-2164	446	89	,	,	PUNCT
inlawrev-2164	446	90	or	or	CCONJ
inlawrev-2164	446	91	revenue	revenue	NOUN
inlawrev-2164	446	92	rulings.60	rulings.60	PROPN
inlawrev-2164	446	93	nevertheless	nevertheless	ADV
inlawrev-2164	446	94	,	,	PUNCT
inlawrev-2164	446	95	the	the	DET
inlawrev-2164	446	96	requirements	requirement	NOUN
inlawrev-2164	446	97	clearly	clearly	ADV
inlawrev-2164	446	98	set	set	VERB
inlawrev-2164	446	99	out	out	ADP
inlawrev-2164	446	100	the	the	DET
inlawrev-2164	446	101	kinds	kind	NOUN
inlawrev-2164	446	102	of	of	ADP
inlawrev-2164	446	103	factors	factor	NOUN
inlawrev-2164	446	104	that	that	PRON
inlawrev-2164	446	105	commissioner	commissioner	PROPN
inlawrev-2164	446	106	alexander	alexander	PROPN
inlawrev-2164	446	107	had	have	AUX
inlawrev-2164	446	108	mentioned	mention	VERB
inlawrev-2164	446	109	as	as	ADV
inlawrev-2164	446	110	susceptible	susceptible	ADJ
inlawrev-2164	446	111	to	to	ADP
inlawrev-2164	446	112	challenge	challenge	NOUN
inlawrev-2164	446	113	.	.	PUNCT
inlawrev-2164	447	1	81	81	NUM
inlawrev-2164	447	2	.01	.01	NUM
inlawrev-2164	447	3	the	the	DET
inlawrev-2164	447	4	interests	interest	NOUN
inlawrev-2164	447	5	of	of	ADP
inlawrev-2164	447	6	all	all	PRON
inlawrev-2164	447	7	of	of	ADP
inlawrev-2164	447	8	the	the	DET
inlawrev-2164	447	9	general	general	ADJ
inlawrev-2164	447	10	partners	partner	NOUN
inlawrev-2164	447	11	,	,	PUNCT
inlawrev-2164	447	12	taken	take	VERB
inlawrev-2164	447	13	together	together	ADV
inlawrev-2164	447	14	,	,	PUNCT
inlawrev-2164	447	15	in	in	ADP
inlawrev-2164	447	16	each	each	DET
inlawrev-2164	447	17	material	material	NOUN
inlawrev-2164	447	18	item	item	NOUN
inlawrev-2164	447	19	of	of	ADP
inlawrev-2164	447	20	partnership	partnership	NOUN
inlawrev-2164	447	21	income	income	NOUN
inlawrev-2164	447	22	,	,	PUNCT
inlawrev-2164	447	23	gain	gain	NOUN
inlawrev-2164	447	24	,	,	PUNCT
inlawrev-2164	447	25	loss	loss	NOUN
inlawrev-2164	447	26	,	,	PUNCT
inlawrev-2164	447	27	deduction	deduction	NOUN
inlawrev-2164	447	28	or	or	CCONJ
inlawrev-2164	447	29	credit	credit	NOUN
inlawrev-2164	447	30	is	be	AUX
inlawrev-2164	447	31	equal	equal	ADJ
inlawrev-2164	447	32	to	to	ADP
inlawrev-2164	447	33	at	at	ADV
inlawrev-2164	447	34	least	least	ADV
inlawrev-2164	447	35	one	one	NUM
inlawrev-2164	447	36	percent	percent	NOUN
inlawrev-2164	447	37	of	of	ADP
inlawrev-2164	447	38	each	each	DET
inlawrev-2164	447	39	such	such	ADJ
inlawrev-2164	447	40	item	item	NOUN
inlawrev-2164	447	41	at	at	ADP
inlawrev-2164	447	42	all	all	DET
inlawrev-2164	447	43	times	time	NOUN
inlawrev-2164	447	44	during	during	ADP
inlawrev-2164	447	45	the	the	DET
inlawrev-2164	447	46	existence	existence	NOUN
inlawrev-2164	447	47	of	of	ADP
inlawrev-2164	447	48	the	the	DET
inlawrev-2164	447	49	partnership	partnership	NOUN
inlawrev-2164	447	50	.	.	PUNCT
inlawrev-2164	448	1	in	in	ADP
inlawrev-2164	448	2	determining	determine	VERB
inlawrev-2164	448	3	the	the	DET
inlawrev-2164	448	4	general	general	ADJ
inlawrev-2164	448	5	partners	partner	NOUN
inlawrev-2164	448	6	'	'	PART
inlawrev-2164	448	7	interests	interest	NOUN
inlawrev-2164	448	8	in	in	ADP
inlawrev-2164	448	9	such	such	ADJ
inlawrev-2164	448	10	items	item	NOUN
inlawrev-2164	448	11	,	,	PUNCT
inlawrev-2164	448	12	limited	limited	ADJ
inlawrev-2164	448	13	partnership	partnership	NOUN
inlawrev-2164	448	14	interests	interest	NOUN
inlawrev-2164	448	15	owned	own	VERB
inlawrev-2164	448	16	by	by	ADP
inlawrev-2164	448	17	the	the	DET
inlawrev-2164	448	18	general	general	ADJ
inlawrev-2164	448	19	partners	partner	NOUN
inlawrev-2164	448	20	shall	shall	AUX
inlawrev-2164	448	21	not	not	PART
inlawrev-2164	448	22	be	be	AUX
inlawrev-2164	448	23	taken	take	VERB
inlawrev-2164	448	24	into	into	ADP
inlawrev-2164	448	25	account	account	NOUN
inlawrev-2164	448	26	.	.	PUNCT
inlawrev-2164	449	1	.02	.02	NUM
inlawrev-2164	450	1	the	the	DET
inlawrev-2164	450	2	aggregate	aggregate	ADJ
inlawrev-2164	450	3	deductions	deduction	NOUN
inlawrev-2164	450	4	to	to	PART
inlawrev-2164	450	5	be	be	AUX
inlawrev-2164	450	6	claimed	claim	VERB
inlawrev-2164	450	7	by	by	ADP
inlawrev-2164	450	8	the	the	DET
inlawrev-2164	450	9	partners	partner	NOUN
inlawrev-2164	450	10	as	as	ADP
inlawrev-2164	450	11	their	their	PRON
inlawrev-2164	450	12	distributive	distributive	ADJ
inlawrev-2164	450	13	shares	share	NOUN
inlawrev-2164	450	14	of	of	ADP
inlawrev-2164	450	15	partnership	partnership	NOUN
inlawrev-2164	450	16	losses	loss	NOUN
inlawrev-2164	450	17	for	for	ADP
inlawrev-2164	450	18	the	the	DET
inlawrev-2164	450	19	first	first	ADJ
inlawrev-2164	450	20	two	two	NUM
inlawrev-2164	450	21	years	year	NOUN
inlawrev-2164	450	22	of	of	ADP
inlawrev-2164	450	23	operation	operation	NOUN
inlawrev-2164	450	24	of	of	ADP
inlawrev-2164	450	25	the	the	DET
inlawrev-2164	450	26	limited	limited	ADJ
inlawrev-2164	450	27	partnership	partnership	NOUN
inlawrev-2164	450	28	will	will	AUX
inlawrev-2164	450	29	not	not	PART
inlawrev-2164	450	30	exceed	exceed	VERB
inlawrev-2164	450	31	the	the	DET
inlawrev-2164	450	32	amount	amount	NOUN
inlawrev-2164	450	33	of	of	ADP
inlawrev-2164	450	34	equity	equity	NOUN
inlawrev-2164	450	35	capital	capital	NOUN
inlawrev-2164	450	36	invested	invest	VERB
inlawrev-2164	450	37	in	in	ADP
inlawrev-2164	450	38	the	the	DET
inlawrev-2164	450	39	limited	limited	ADJ
inlawrev-2164	450	40	partnership	partnership	NOUN
inlawrev-2164	450	41	.	.	PUNCT
inlawrev-2164	451	1	.03	.03	NUM
inlawrev-2164	451	2	a	a	DET
inlawrev-2164	451	3	creditor	creditor	NOUN
inlawrev-2164	451	4	who	who	PRON
inlawrev-2164	451	5	makes	make	VERB
inlawrev-2164	451	6	a	a	DET
inlawrev-2164	451	7	nonrecourse	nonrecourse	NOUN
inlawrev-2164	451	8	loan	loan	NOUN
inlawrev-2164	451	9	to	to	ADP
inlawrev-2164	451	10	the	the	DET
inlawrev-2164	451	11	limited	limited	ADJ
inlawrev-2164	451	12	partnership	partnership	NOUN
inlawrev-2164	451	13	must	must	AUX
inlawrev-2164	451	14	not	not	PART
inlawrev-2164	451	15	have	have	VERB
inlawrev-2164	451	16	or	or	CCONJ
inlawrev-2164	451	17	acquire	acquire	VERB
inlawrev-2164	451	18	,	,	PUNCT
inlawrev-2164	451	19	at	at	ADP
inlawrev-2164	451	20	any	any	DET
inlawrev-2164	451	21	time	time	NOUN
inlawrev-2164	451	22	as	as	ADP
inlawrev-2164	451	23	a	a	DET
inlawrev-2164	451	24	result	result	NOUN
inlawrev-2164	451	25	of	of	ADP
inlawrev-2164	451	26	making	make	VERB
inlawrev-2164	451	27	the	the	DET
inlawrev-2164	451	28	loan	loan	NOUN
inlawrev-2164	451	29	,	,	PUNCT
inlawrev-2164	451	30	any	any	DET
inlawrev-2164	451	31	direct	direct	ADJ
inlawrev-2164	451	32	or	or	CCONJ
inlawrev-2164	451	33	indirect	indirect	ADJ
inlawrev-2164	451	34	interest	interest	NOUN
inlawrev-2164	451	35	in	in	ADP
inlawrev-2164	451	36	the	the	DET
inlawrev-2164	451	37	profits	profit	NOUN
inlawrev-2164	451	38	,	,	PUNCT
inlawrev-2164	451	39	capital	capital	NOUN
inlawrev-2164	451	40	,	,	PUNCT
inlawrev-2164	451	41	or	or	CCONJ
inlawrev-2164	451	42	property	property	NOUN
inlawrev-2164	451	43	of	of	ADP
inlawrev-2164	451	44	the	the	DET
inlawrev-2164	451	45	limited	limited	ADJ
inlawrev-2164	451	46	partnership	partnership	NOUN
inlawrev-2164	451	47	other	other	ADJ
inlawrev-2164	451	48	than	than	ADP
inlawrev-2164	451	49	as	as	ADP
inlawrev-2164	451	50	a	a	DET
inlawrev-2164	451	51	secured	secured	ADJ
inlawrev-2164	451	52	creditor.62	creditor.62	NOUN
inlawrev-2164	451	53	in	in	ADP
inlawrev-2164	451	54	short	short	ADJ
inlawrev-2164	451	55	,	,	PUNCT
inlawrev-2164	451	56	the	the	DET
inlawrev-2164	451	57	service	service	NOUN
inlawrev-2164	451	58	has	have	AUX
inlawrev-2164	451	59	identified	identify	VERB
inlawrev-2164	451	60	several	several	ADJ
inlawrev-2164	451	61	characteristics	characteristic	NOUN
inlawrev-2164	451	62	of	of	ADP
inlawrev-2164	451	63	realty	realty	NOUN
inlawrev-2164	451	64	partnerships	partnership	NOUN
inlawrev-2164	451	65	that	that	PRON
inlawrev-2164	451	66	may	may	AUX
inlawrev-2164	451	67	subject	subject	VERB
inlawrev-2164	451	68	them	they	PRON
inlawrev-2164	451	69	to	to	PART
inlawrev-2164	451	70	challenge	challenge	VERB
inlawrev-2164	451	71	under	under	ADP
inlawrev-2164	451	72	partnership	partnership	NOUN
inlawrev-2164	451	73	doctrine	doctrine	NOUN
inlawrev-2164	451	74	and	and	CCONJ
inlawrev-2164	451	75	under	under	ADP
inlawrev-2164	451	76	more	more	ADJ
inlawrev-2164	451	77	general	general	ADJ
inlawrev-2164	451	78	principles	principle	NOUN
inlawrev-2164	451	79	of	of	ADP
inlawrev-2164	451	80	tax	tax	NOUN
inlawrev-2164	451	81	avoidance	avoidance	NOUN
inlawrev-2164	451	82	.	.	PUNCT
inlawrev-2164	452	1	paragraph	paragraph	NOUN
inlawrev-2164	452	2	.01	.01	NUM
inlawrev-2164	452	3	is	be	AUX
inlawrev-2164	452	4	aimed	aim	VERB
inlawrev-2164	452	5	at	at	ADP
inlawrev-2164	452	6	allocation	allocation	NOUN
inlawrev-2164	452	7	systems	system	NOUN
inlawrev-2164	452	8	,	,	PUNCT
inlawrev-2164	452	9	of	of	ADP
inlawrev-2164	452	10	the	the	DET
inlawrev-2164	452	11	type	type	NOUN
inlawrev-2164	452	12	discussed	discuss	VERB
inlawrev-2164	452	13	below	below	ADV
inlawrev-2164	452	14	,	,	PUNCT
inlawrev-2164	452	15	that	that	PRON
inlawrev-2164	452	16	produce	produce	VERB
inlawrev-2164	452	17	dramatic	dramatic	ADJ
inlawrev-2164	452	18	separations	separation	NOUN
inlawrev-2164	452	19	of	of	ADP
inlawrev-2164	452	20	economic	economic	ADJ
inlawrev-2164	452	21	"	"	PUNCT
inlawrev-2164	452	22	rev	rev	X
inlawrev-2164	452	23	.	.	PROPN
inlawrev-2164	452	24	proc	proc	PROPN
inlawrev-2164	452	25	.	.	PUNCT
inlawrev-2164	453	1	74	74	NUM
inlawrev-2164	453	2	-	-	SYM
inlawrev-2164	453	3	17	17	NUM
inlawrev-2164	453	4	,	,	PUNCT
inlawrev-2164	453	5	1974	1974	NUM
inlawrev-2164	453	6	-	-	SYM
inlawrev-2164	453	7	1	1	NUM
inlawrev-2164	453	8	cum	cum	NOUN
inlawrev-2164	453	9	.	.	PUNCT
inlawrev-2164	454	1	bull	bull	NOUN
inlawrev-2164	454	2	.	.	PUNCT
inlawrev-2164	455	1	438	438	NUM
inlawrev-2164	455	2	.	.	PUNCT
inlawrev-2164	456	1	60	60	NUM
inlawrev-2164	456	2	/d	/d	PUNCT
inlawrev-2164	456	3	.	.	PUNCT
inlawrev-2164	457	1	at	at	ADP
inlawrev-2164	457	2	439	439	NUM
inlawrev-2164	457	3	.	.	PUNCT
inlawrev-2164	457	4	61	61	NUM
inlawrev-2164	457	5	5ee	5ee	ADJ
inlawrev-2164	457	6	40	40	NUM
inlawrev-2164	457	7	j.	j.	PROPN
inlawrev-2164	457	8	taxation	taxation	PROPN
inlawrev-2164	457	9	37	37	NUM
inlawrev-2164	457	10	(	(	PUNCT
inlawrev-2164	457	11	1974	1974	NUM
inlawrev-2164	457	12	)	)	PUNCT
inlawrev-2164	457	13	.	.	PUNCT
inlawrev-2164	458	1	82rev	82rev	INTJ
inlawrev-2164	458	2	.	.	PUNCT
inlawrev-2164	459	1	proc	proc	NOUN
inlawrev-2164	459	2	.	.	PUNCT
inlawrev-2164	460	1	74	74	NUM
inlawrev-2164	460	2	-	-	SYM
inlawrev-2164	460	3	17	17	NUM
inlawrev-2164	460	4	,	,	PUNCT
inlawrev-2164	460	5	1974	1974	NUM
inlawrev-2164	460	6	-	-	SYM
inlawrev-2164	460	7	1	1	NUM
inlawrev-2164	460	8	cum	cum	NOUN
inlawrev-2164	460	9	.	.	PUNCT
inlawrev-2164	461	1	bull	bull	NOUN
inlawrev-2164	461	2	.	.	PUNCT
inlawrev-2164	462	1	438	438	NUM
inlawrev-2164	462	2	,	,	PUNCT
inlawrev-2164	462	3	439	439	NUM
inlawrev-2164	462	4	.	.	NOUN
inlawrev-2164	462	5	922	922	NUM
inlawrev-2164	462	6	indiana	indiana	PROPN
inlawrev-2164	462	7	law	law	PROPN
inlawrev-2164	462	8	review	review	NOUN
inlawrev-2164	463	1	[	[	X
inlawrev-2164	463	2	vol	vol	NOUN
inlawrev-2164	463	3	.	.	PUNCT
inlawrev-2164	463	4	8:899	8:899	PROPN
inlawrev-2164	463	5	benefits	benefit	NOUN
inlawrev-2164	463	6	from	from	ADP
inlawrev-2164	463	7	tax	tax	NOUN
inlawrev-2164	463	8	benefits	benefit	NOUN
inlawrev-2164	463	9	and	and	CCONJ
inlawrev-2164	463	10	raise	raise	VERB
inlawrev-2164	463	11	questions	question	NOUN
inlawrev-2164	463	12	about	about	ADP
inlawrev-2164	463	13	the	the	DET
inlawrev-2164	463	14	existence	existence	NOUN
inlawrev-2164	463	15	of	of	ADP
inlawrev-2164	463	16	a	a	DET
inlawrev-2164	463	17	partnership	partnership	NOUN
inlawrev-2164	463	18	and	and	CCONJ
inlawrev-2164	463	19	about	about	ADP
inlawrev-2164	463	20	the	the	DET
inlawrev-2164	463	21	"	"	PUNCT
inlawrev-2164	463	22	principal	principal	ADJ
inlawrev-2164	463	23	purpose	purpose	NOUN
inlawrev-2164	463	24	"	"	PUNCT
inlawrev-2164	463	25	of	of	ADP
inlawrev-2164	463	26	partnership	partnership	NOUN
inlawrev-2164	463	27	allocations	allocation	NOUN
inlawrev-2164	463	28	.	.	PUNCT
inlawrev-2164	464	1	paragraph	paragraph	NOUN
inlawrev-2164	464	2	.02	.02	NUM
inlawrev-2164	464	3	is	be	AUX
inlawrev-2164	464	4	a	a	DET
inlawrev-2164	464	5	suggestion	suggestion	NOUN
inlawrev-2164	464	6	that	that	SCONJ
inlawrev-2164	464	7	a	a	DET
inlawrev-2164	464	8	resultoriented	resultoriente	VERB
inlawrev-2164	464	9	approach	approach	NOUN
inlawrev-2164	464	10	may	may	AUX
inlawrev-2164	464	11	be	be	AUX
inlawrev-2164	464	12	applied	apply	VERB
inlawrev-2164	464	13	to	to	ADP
inlawrev-2164	464	14	the	the	DET
inlawrev-2164	464	15	"	"	PUNCT
inlawrev-2164	464	16	principal	principal	ADJ
inlawrev-2164	464	17	purpose	purpose	NOUN
inlawrev-2164	464	18	"	"	PUNCT
inlawrev-2164	464	19	limitation	limitation	NOUN
inlawrev-2164	464	20	on	on	ADP
inlawrev-2164	464	21	partnership	partnership	NOUN
inlawrev-2164	464	22	allocations	allocation	NOUN
inlawrev-2164	464	23	and	and	CCONJ
inlawrev-2164	464	24	can	can	AUX
inlawrev-2164	464	25	also	also	ADV
inlawrev-2164	464	26	be	be	AUX
inlawrev-2164	464	27	interpreted	interpret	VERB
inlawrev-2164	464	28	as	as	ADP
inlawrev-2164	464	29	raising	raise	VERB
inlawrev-2164	464	30	fundamental	fundamental	ADJ
inlawrev-2164	464	31	issues	issue	NOUN
inlawrev-2164	464	32	about	about	ADP
inlawrev-2164	464	33	whether	whether	SCONJ
inlawrev-2164	464	34	a	a	DET
inlawrev-2164	464	35	partnership	partnership	NOUN
inlawrev-2164	464	36	has	have	AUX
inlawrev-2164	464	37	been	be	AUX
inlawrev-2164	464	38	entered	enter	VERB
inlawrev-2164	464	39	into	into	ADP
inlawrev-2164	464	40	for	for	ADP
inlawrev-2164	464	41	"	"	PUNCT
inlawrev-2164	464	42	profit	profit	NOUN
inlawrev-2164	464	43	.	.	PUNCT
inlawrev-2164	464	44	"	"	PUNCT
inlawrev-2164	465	1	paragraph	paragraph	NOUN
inlawrev-2164	465	2	.03	.03	NUM
inlawrev-2164	465	3	suggests	suggest	VERB
inlawrev-2164	465	4	that	that	SCONJ
inlawrev-2164	465	5	nonrecourse	nonrecourse	NOUN
inlawrev-2164	465	6	"	"	PUNCT
inlawrev-2164	465	7	loans	loan	NOUN
inlawrev-2164	465	8	"	"	PUNCT
inlawrev-2164	465	9	made	make	VERB
inlawrev-2164	465	10	to	to	ADP
inlawrev-2164	465	11	the	the	DET
inlawrev-2164	465	12	partnership	partnership	NOUN
inlawrev-2164	465	13	by	by	ADP
inlawrev-2164	465	14	participants	participant	NOUN
inlawrev-2164	465	15	will	will	AUX
inlawrev-2164	465	16	be	be	AUX
inlawrev-2164	465	17	scrutinized	scrutinize	VERB
inlawrev-2164	465	18	more	more	ADV
inlawrev-2164	465	19	carefully	carefully	ADV
inlawrev-2164	465	20	to	to	PART
inlawrev-2164	465	21	determine	determine	VERB
inlawrev-2164	465	22	whether	whether	SCONJ
inlawrev-2164	465	23	they	they	PRON
inlawrev-2164	465	24	may	may	AUX
inlawrev-2164	465	25	be	be	AUX
inlawrev-2164	465	26	used	use	VERB
inlawrev-2164	465	27	to	to	PART
inlawrev-2164	465	28	increase	increase	VERB
inlawrev-2164	465	29	basis	basis	NOUN
inlawrev-2164	465	30	or	or	CCONJ
inlawrev-2164	465	31	to	to	PART
inlawrev-2164	465	32	support	support	VERB
inlawrev-2164	465	33	claims	claim	NOUN
inlawrev-2164	465	34	of	of	ADP
inlawrev-2164	465	35	guaranteed	guarantee	VERB
inlawrev-2164	465	36	payments	payment	NOUN
inlawrev-2164	465	37	.	.	PUNCT
inlawrev-2164	466	1	early	early	ADV
inlawrev-2164	466	2	this	this	DET
inlawrev-2164	466	3	year	year	NOUN
inlawrev-2164	466	4	,	,	PUNCT
inlawrev-2164	466	5	the	the	DET
inlawrev-2164	466	6	service	service	NOUN
inlawrev-2164	466	7	issued	issue	VERB
inlawrev-2164	466	8	revenue	revenue	NOUN
inlawrev-2164	466	9	procedure	procedure	NOUN
inlawrev-2164	466	10	75	75	NUM
inlawrev-2164	466	11	-	-	SYM
inlawrev-2164	466	12	16	16	NUM
inlawrev-2164	466	13	,	,	PUNCT
inlawrev-2164	466	14	a	a	DET
inlawrev-2164	466	15	"	"	PUNCT
inlawrev-2164	466	16	checklist	checklist	NOUN
inlawrev-2164	466	17	outlining	outline	VERB
inlawrev-2164	466	18	required	require	VERB
inlawrev-2164	466	19	information	information	NOUN
inlawrev-2164	466	20	that	that	PRON
inlawrev-2164	466	21	is	be	AUX
inlawrev-2164	466	22	frequently	frequently	ADV
inlawrev-2164	466	23	omitted	omit	VERB
inlawrev-2164	466	24	from	from	ADP
inlawrev-2164	466	25	requests	request	NOUN
inlawrev-2164	466	26	for	for	ADP
inlawrev-2164	466	27	rulings	ruling	NOUN
inlawrev-2164	466	28	"	"	PUNCT
inlawrev-2164	466	29	on	on	ADP
inlawrev-2164	466	30	tax	tax	NOUN
inlawrev-2164	466	31	classification.83	classification.83	DET
inlawrev-2164	466	32	the	the	DET
inlawrev-2164	466	33	information	information	NOUN
inlawrev-2164	466	34	now	now	ADV
inlawrev-2164	466	35	required	require	VERB
inlawrev-2164	466	36	to	to	PART
inlawrev-2164	466	37	obtain	obtain	VERB
inlawrev-2164	466	38	a	a	DET
inlawrev-2164	466	39	classification	classification	NOUN
inlawrev-2164	466	40	ruling	ruling	NOUN
inlawrev-2164	466	41	includes	include	VERB
inlawrev-2164	466	42	many	many	ADJ
inlawrev-2164	466	43	items	item	NOUN
inlawrev-2164	466	44	that	that	PRON
inlawrev-2164	466	45	,	,	PUNCT
inlawrev-2164	466	46	until	until	ADP
inlawrev-2164	466	47	recently	recently	ADV
inlawrev-2164	466	48	,	,	PUNCT
inlawrev-2164	466	49	practitioners	practitioner	NOUN
inlawrev-2164	466	50	had	have	AUX
inlawrev-2164	466	51	not	not	PART
inlawrev-2164	466	52	considered	consider	VERB
inlawrev-2164	466	53	relevant	relevant	ADJ
inlawrev-2164	466	54	to	to	ADP
inlawrev-2164	466	55	the	the	DET
inlawrev-2164	466	56	issue	issue	NOUN
inlawrev-2164	466	57	of	of	ADP
inlawrev-2164	466	58	tax	tax	NOUN
inlawrev-2164	466	59	classification	classification	NOUN
inlawrev-2164	466	60	.	.	PUNCT
inlawrev-2164	467	1	the	the	DET
inlawrev-2164	467	2	required	required	ADJ
inlawrev-2164	467	3	information	information	NOUN
inlawrev-2164	467	4	includes	include	VERB
inlawrev-2164	467	5	net	net	ADJ
inlawrev-2164	467	6	worth	worth	ADJ
inlawrev-2164	467	7	representations	representation	NOUN
inlawrev-2164	467	8	as	as	ADP
inlawrev-2164	467	9	to	to	ADP
inlawrev-2164	467	10	all	all	DET
inlawrev-2164	467	11	general	general	ADJ
inlawrev-2164	467	12	partners	partner	NOUN
inlawrev-2164	467	13	,	,	PUNCT
inlawrev-2164	467	14	not	not	PART
inlawrev-2164	467	15	merely	merely	ADV
inlawrev-2164	467	16	corporate	corporate	ADJ
inlawrev-2164	467	17	general	general	ADJ
inlawrev-2164	467	18	partners	partner	NOUN
inlawrev-2164	467	19	,	,	PUNCT
inlawrev-2164	467	20	a	a	DET
inlawrev-2164	467	21	detailed	detailed	ADJ
inlawrev-2164	467	22	description	description	NOUN
inlawrev-2164	467	23	of	of	ADP
inlawrev-2164	467	24	"	"	PUNCT
inlawrev-2164	467	25	creditors	creditor	NOUN
inlawrev-2164	467	26	*	*	SYM
inlawrev-2164	467	27	interests	interest	NOUN
inlawrev-2164	467	28	"	"	PUNCT
inlawrev-2164	467	29	and	and	CCONJ
inlawrev-2164	467	30	"	"	PUNCT
inlawrev-2164	467	31	benefits	benefit	NOUN
inlawrev-2164	467	32	,	,	PUNCT
inlawrev-2164	467	33	"	"	PUNCT
inlawrev-2164	467	34	and	and	CCONJ
inlawrev-2164	467	35	a	a	DET
inlawrev-2164	467	36	detailed	detailed	ADJ
inlawrev-2164	467	37	description	description	NOUN
inlawrev-2164	467	38	of	of	ADP
inlawrev-2164	467	39	the	the	DET
inlawrev-2164	467	40	partnership	partnership	NOUN
inlawrev-2164	467	41	's	's	PART
inlawrev-2164	467	42	method	method	NOUN
inlawrev-2164	467	43	of	of	ADP
inlawrev-2164	467	44	allocating	allocate	VERB
inlawrev-2164	467	45	profits	profit	NOUN
inlawrev-2164	467	46	and	and	CCONJ
inlawrev-2164	467	47	losses	loss	NOUN
inlawrev-2164	467	48	,	,	PUNCT
inlawrev-2164	467	49	including	include	VERB
inlawrev-2164	467	50	the	the	DET
inlawrev-2164	467	51	economic	economic	ADJ
inlawrev-2164	467	52	significance	significance	NOUN
inlawrev-2164	467	53	,	,	PUNCT
inlawrev-2164	467	54	if	if	SCONJ
inlawrev-2164	467	55	any	any	PRON
inlawrev-2164	467	56	,	,	PUNCT
inlawrev-2164	467	57	of	of	ADP
inlawrev-2164	467	58	negative	negative	ADJ
inlawrev-2164	467	59	capital	capital	NOUN
inlawrev-2164	467	60	accounts	account	NOUN
inlawrev-2164	467	61	.	.	PUNCT
inlawrev-2164	468	1	in	in	ADP
inlawrev-2164	468	2	effect	effect	NOUN
inlawrev-2164	468	3	,	,	PUNCT
inlawrev-2164	468	4	those	those	PRON
inlawrev-2164	468	5	seeking	seek	VERB
inlawrev-2164	468	6	classification	classification	NOUN
inlawrev-2164	468	7	rulings	ruling	NOUN
inlawrev-2164	468	8	must	must	AUX
inlawrev-2164	468	9	now	now	ADV
inlawrev-2164	468	10	disclose	disclose	VERB
inlawrev-2164	468	11	factors	factor	NOUN
inlawrev-2164	468	12	that	that	PRON
inlawrev-2164	468	13	will	will	AUX
inlawrev-2164	468	14	alert	alert	VERB
inlawrev-2164	468	15	the	the	DET
inlawrev-2164	468	16	service	service	NOUN
inlawrev-2164	468	17	to	to	ADP
inlawrev-2164	468	18	potential	potential	ADJ
inlawrev-2164	468	19	challenges	challenge	NOUN
inlawrev-2164	468	20	to	to	ADP
inlawrev-2164	468	21	some	some	PRON
inlawrev-2164	468	22	or	or	CCONJ
inlawrev-2164	468	23	all	all	PRON
inlawrev-2164	468	24	of	of	ADP
inlawrev-2164	468	25	the	the	DET
inlawrev-2164	468	26	partnership	partnership	NOUN
inlawrev-2164	468	27	's	's	PART
inlawrev-2164	468	28	characteristics	characteristic	NOUN
inlawrev-2164	468	29	and	and	CCONJ
inlawrev-2164	468	30	transactions	transaction	NOUN
inlawrev-2164	468	31	on	on	ADP
inlawrev-2164	468	32	issues	issue	NOUN
inlawrev-2164	468	33	other	other	ADJ
inlawrev-2164	468	34	than	than	ADP
inlawrev-2164	468	35	classification	classification	NOUN
inlawrev-2164	468	36	.	.	PUNCT
inlawrev-2164	469	1	in	in	ADP
inlawrev-2164	469	2	addition	addition	NOUN
inlawrev-2164	469	3	,	,	PUNCT
inlawrev-2164	469	4	it	it	PRON
inlawrev-2164	469	5	has	have	AUX
inlawrev-2164	469	6	recently	recently	ADV
inlawrev-2164	469	7	been	be	AUX
inlawrev-2164	469	8	reported	report	VERB
inlawrev-2164	469	9	that	that	SCONJ
inlawrev-2164	469	10	the	the	DET
inlawrev-2164	469	11	service	service	NOUN
inlawrev-2164	469	12	has	have	AUX
inlawrev-2164	469	13	taken	take	VERB
inlawrev-2164	469	14	the	the	DET
inlawrev-2164	469	15	position	position	NOUN
inlawrev-2164	469	16	on	on	ADP
inlawrev-2164	469	17	audit	audit	NOUN
inlawrev-2164	469	18	that	that	SCONJ
inlawrev-2164	469	19	the	the	DET
inlawrev-2164	469	20	non	non	ADJ
inlawrev-2164	469	21	-	-	ADJ
inlawrev-2164	469	22	recourse	recourse	ADJ
inlawrev-2164	469	23	nature	nature	NOUN
inlawrev-2164	469	24	of	of	ADP
inlawrev-2164	469	25	a	a	DET
inlawrev-2164	469	26	major	major	ADJ
inlawrev-2164	469	27	portion	portion	NOUN
inlawrev-2164	469	28	of	of	ADP
inlawrev-2164	469	29	a	a	DET
inlawrev-2164	469	30	limited	limited	ADJ
inlawrev-2164	469	31	partnership	partnership	NOUN
inlawrev-2164	469	32	's	's	PART
inlawrev-2164	469	33	liabilities	liability	NOUN
inlawrev-2164	469	34	,	,	PUNCT
inlawrev-2164	469	35	coupled	couple	VERB
inlawrev-2164	469	36	with	with	ADP
inlawrev-2164	469	37	a	a	DET
inlawrev-2164	469	38	lack	lack	NOUN
inlawrev-2164	469	39	of	of	ADP
inlawrev-2164	469	40	substantial	substantial	ADJ
inlawrev-2164	469	41	assets	asset	NOUN
inlawrev-2164	469	42	on	on	ADP
inlawrev-2164	469	43	the	the	DET
inlawrev-2164	469	44	part	part	NOUN
inlawrev-2164	469	45	of	of	ADP
inlawrev-2164	469	46	its	its	PRON
inlawrev-2164	469	47	corporate	corporate	ADJ
inlawrev-2164	469	48	general	general	ADJ
inlawrev-2164	469	49	partner	partner	NOUN
inlawrev-2164	469	50	,	,	PUNCT
inlawrev-2164	469	51	will	will	AUX
inlawrev-2164	469	52	cause	cause	VERB
inlawrev-2164	469	53	a	a	DET
inlawrev-2164	469	54	limited	limited	ADJ
inlawrev-2164	469	55	partnership	partnership	NOUN
inlawrev-2164	469	56	to	to	PART
inlawrev-2164	469	57	have	have	VERB
inlawrev-2164	469	58	the	the	DET
inlawrev-2164	469	59	corporate	corporate	ADJ
inlawrev-2164	469	60	characteristic	characteristic	NOUN
inlawrev-2164	469	61	of	of	ADP
inlawrev-2164	469	62	limited	limited	ADJ
inlawrev-2164	469	63	liability	liability	NOUN
inlawrev-2164	469	64	.	.	PUNCT
inlawrev-2164	470	1	64	64	NUM
inlawrev-2164	470	2	the	the	DET
inlawrev-2164	470	3	net	net	ADJ
inlawrev-2164	470	4	effect	effect	NOUN
inlawrev-2164	470	5	of	of	ADP
inlawrev-2164	470	6	these	these	DET
inlawrev-2164	470	7	recent	recent	ADJ
inlawrev-2164	470	8	actions	action	NOUN
inlawrev-2164	470	9	is	be	AUX
inlawrev-2164	470	10	that	that	DET
inlawrev-2164	470	11	counsel	counsel	NOUN
inlawrev-2164	470	12	must	must	AUX
inlawrev-2164	470	13	be	be	AUX
inlawrev-2164	470	14	much	much	ADV
inlawrev-2164	470	15	more	more	ADV
inlawrev-2164	470	16	cautious	cautious	ADJ
inlawrev-2164	470	17	about	about	ADP
inlawrev-2164	470	18	relying	rely	VERB
inlawrev-2164	470	19	on	on	ADP
inlawrev-2164	470	20	"	"	PUNCT
inlawrev-2164	470	21	the	the	DET
inlawrev-2164	470	22	letter	letter	NOUN
inlawrev-2164	470	23	of	of	ADP
inlawrev-2164	470	24	the	the	DET
inlawrev-2164	470	25	law	law	NOUN
inlawrev-2164	470	26	"	"	PUNCT
inlawrev-2164	470	27	as	as	SCONJ
inlawrev-2164	470	28	it	it	PRON
inlawrev-2164	470	29	has	have	AUX
inlawrev-2164	470	30	been	be	AUX
inlawrev-2164	470	31	written	write	VERB
inlawrev-2164	470	32	until	until	ADP
inlawrev-2164	470	33	recently	recently	ADV
inlawrev-2164	470	34	and	and	CCONJ
inlawrev-2164	470	35	more	more	ADV
inlawrev-2164	470	36	concerned	concerned	ADJ
inlawrev-2164	470	37	about	about	ADP
inlawrev-2164	470	38	the	the	DET
inlawrev-2164	470	39	economic	economic	ADJ
inlawrev-2164	470	40	realities	reality	NOUN
inlawrev-2164	470	41	of	of	ADP
inlawrev-2164	470	42	proposed	propose	VERB
inlawrev-2164	470	43	partnership	partnership	NOUN
inlawrev-2164	470	44	arrangements	arrangement	NOUN
inlawrev-2164	470	45	.	.	PUNCT
inlawrev-2164	471	1	vi	vi	X
inlawrev-2164	471	2	.	.	PROPN
inlawrev-2164	471	3	partnership	partnership	NOUN
inlawrev-2164	471	4	allocations	allocation	NOUN
inlawrev-2164	471	5	flexibility	flexibility	NOUN
inlawrev-2164	471	6	in	in	ADP
inlawrev-2164	471	7	allocating	allocate	VERB
inlawrev-2164	471	8	various	various	ADJ
inlawrev-2164	471	9	economic	economic	ADJ
inlawrev-2164	471	10	and	and	CCONJ
inlawrev-2164	471	11	tax	tax	NOUN
inlawrev-2164	471	12	consequences	consequence	NOUN
inlawrev-2164	471	13	of	of	ADP
inlawrev-2164	471	14	operations	operation	NOUN
inlawrev-2164	471	15	among	among	ADP
inlawrev-2164	471	16	partners	partner	NOUN
inlawrev-2164	471	17	has	have	AUX
inlawrev-2164	471	18	long	long	ADV
inlawrev-2164	471	19	been	be	AUX
inlawrev-2164	471	20	considered	consider	VERB
inlawrev-2164	471	21	a	a	DET
inlawrev-2164	471	22	prime	prime	ADJ
inlawrev-2164	471	23	advantage	advantage	NOUN
inlawrev-2164	471	24	of	of	ADP
inlawrev-2164	471	25	the	the	DET
inlawrev-2164	471	26	partnership	partnership	NOUN
inlawrev-2164	471	27	form	form	NOUN
inlawrev-2164	471	28	.	.	PUNCT
inlawrev-2164	472	1	section	section	NOUN
inlawrev-2164	472	2	704	704	NUM
inlawrev-2164	472	3	broadly	broadly	ADV
inlawrev-2164	472	4	states	state	VERB
inlawrev-2164	472	5	that	that	SCONJ
inlawrev-2164	472	6	a	a	DET
inlawrev-2164	472	7	partner	partner	NOUN
inlawrev-2164	472	8	's	's	PART
inlawrev-2164	472	9	share	share	NOUN
inlawrev-2164	472	10	of	of	ADP
inlawrev-2164	472	11	income	income	NOUN
inlawrev-2164	472	12	,	,	PUNCT
inlawrev-2164	472	13	gain	gain	NOUN
inlawrev-2164	472	14	,	,	PUNCT
inlawrev-2164	472	15	loss	loss	NOUN
inlawrev-2164	472	16	,	,	PUNCT
inlawrev-2164	472	17	deduction	deduction	NOUN
inlawrev-2164	472	18	,	,	PUNCT
inlawrev-2164	472	19	or	or	CCONJ
inlawrev-2164	472	20	credit	credit	NOUN
inlawrev-2164	472	21	may	may	AUX
inlawrev-2164	472	22	be	be	AUX
inlawrev-2164	472	23	determined	determine	VERB
inlawrev-2164	472	24	by	by	ADP
inlawrev-2164	472	25	the	the	DET
inlawrev-2164	472	26	partnership	partnership	NOUN
inlawrev-2164	472	27	agreement	agreement	NOUN
inlawrev-2164	472	28	,	,	PUNCT
inlawrev-2164	472	29	except	except	SCONJ
inlawrev-2164	472	30	that	that	SCONJ
inlawrev-2164	472	31	allocations	allocation	NOUN
inlawrev-2164	472	32	that	that	PRON
inlawrev-2164	472	33	are	be	AUX
inlawrev-2164	472	34	made	make	VERB
inlawrev-2164	472	35	for	for	ADP
inlawrev-2164	472	36	the	the	DET
inlawrev-2164	472	37	"	"	PUNCT
inlawrev-2164	472	38	principal	principal	ADJ
inlawrev-2164	472	39	purpose	purpose	NOUN
inlawrev-2164	472	40	"	"	PUNCT
inlawrev-2164	472	41	of	of	ADP
inlawrev-2164	472	42	63rev	63rev	NOUN
inlawrev-2164	472	43	.	.	PUNCT
inlawrev-2164	473	1	proc	proc	NOUN
inlawrev-2164	473	2	.	.	PUNCT
inlawrev-2164	474	1	75	75	NUM
inlawrev-2164	474	2	-	-	SYM
inlawrev-2164	474	3	16	16	NUM
inlawrev-2164	474	4	,	,	PUNCT
inlawrev-2164	474	5	1975	1975	NUM
inlawrev-2164	474	6	int	int	NOUN
inlawrev-2164	474	7	.	.	PUNCT
inlawrev-2164	475	1	rev	rev	PROPN
inlawrev-2164	475	2	.	.	PROPN
inlawrev-2164	475	3	bull	bull	PROPN
inlawrev-2164	475	4	.	.	PUNCT
inlawrev-2164	476	1	no	no	INTJ
inlawrev-2164	476	2	.	.	NOUN
inlawrev-2164	476	3	10	10	NUM
inlawrev-2164	476	4	,	,	PUNCT
inlawrev-2164	476	5	at	at	ADP
inlawrev-2164	476	6	59	59	NUM
inlawrev-2164	476	7	.	.	PUNCT
inlawrev-2164	477	1	&	&	CCONJ
inlawrev-2164	477	2	apoint	apoint	VERB
inlawrev-2164	477	3	to	to	PART
inlawrev-2164	477	4	remember	remember	VERB
inlawrev-2164	477	5	no	no	INTJ
inlawrev-2164	477	6	.	.	NOUN
inlawrev-2164	477	7	1	1	NUM
inlawrev-2164	477	8	,	,	PUNCT
inlawrev-2164	477	9	28	28	NUM
inlawrev-2164	477	10	tax	tax	NOUN
inlawrev-2164	477	11	law	law	NOUN
inlawrev-2164	477	12	.	.	PUNCT
inlawrev-2164	478	1	409	409	NUM
inlawrev-2164	478	2	(	(	PUNCT
inlawrev-2164	478	3	1975	1975	NUM
inlawrev-2164	478	4	)	)	PUNCT
inlawrev-2164	478	5	.	.	PUNCT
inlawrev-2164	479	1	1975	1975	NUM
inlawrev-2164	479	2	]	]	PUNCT
inlawrev-2164	479	3	realty	realty	NOUN
inlawrev-2164	479	4	shelter	shelter	VERB
inlawrev-2164	479	5	partnerships	partnership	NOUN
inlawrev-2164	479	6	923	923	NUM
inlawrev-2164	479	7	the	the	DET
inlawrev-2164	479	8	avoidance	avoidance	NOUN
inlawrev-2164	479	9	or	or	CCONJ
inlawrev-2164	479	10	evasion	evasion	NOUN
inlawrev-2164	479	11	of	of	ADP
inlawrev-2164	479	12	tax	tax	NOUN
inlawrev-2164	479	13	shall	shall	AUX
inlawrev-2164	479	14	be	be	AUX
inlawrev-2164	479	15	disregarded	disregard	VERB
inlawrev-2164	479	16	and	and	CCONJ
inlawrev-2164	479	17	reallocated	reallocate	VERB
inlawrev-2164	479	18	according	accord	VERB
inlawrev-2164	479	19	to	to	ADP
inlawrev-2164	479	20	the	the	DET
inlawrev-2164	479	21	partner	partner	NOUN
inlawrev-2164	479	22	's	's	PART
inlawrev-2164	479	23	ratio	ratio	NOUN
inlawrev-2164	479	24	for	for	ADP
inlawrev-2164	479	25	sharing	share	VERB
inlawrev-2164	479	26	"	"	PUNCT
inlawrev-2164	479	27	taxable	taxable	ADJ
inlawrev-2164	479	28	income	income	NOUN
inlawrev-2164	479	29	or	or	CCONJ
inlawrev-2164	479	30	loss	loss	NOUN
inlawrev-2164	479	31	of	of	ADP
inlawrev-2164	479	32	the	the	DET
inlawrev-2164	479	33	partnership	partnership	NOUN
inlawrev-2164	479	34	,	,	PUNCT
inlawrev-2164	479	35	as	as	SCONJ
inlawrev-2164	479	36	described	describe	VERB
inlawrev-2164	479	37	in	in	ADP
inlawrev-2164	479	38	section	section	NOUN
inlawrev-2164	479	39	702(a	702(a	PROPN
inlawrev-2164	479	40	)	)	PUNCT
inlawrev-2164	479	41	(	(	PUNCT
inlawrev-2164	479	42	9	9	NUM
inlawrev-2164	479	43	)	)	PUNCT
inlawrev-2164	479	44	.	.	PUNCT
inlawrev-2164	479	45	"	"	PUNCT
inlawrev-2164	480	1	85	85	NUM
inlawrev-2164	480	2	thus	thus	ADV
inlawrev-2164	480	3	,	,	PUNCT
inlawrev-2164	480	4	for	for	ADP
inlawrev-2164	480	5	example	example	NOUN
inlawrev-2164	480	6	,	,	PUNCT
inlawrev-2164	480	7	a	a	DET
inlawrev-2164	480	8	partner	partner	NOUN
inlawrev-2164	480	9	who	who	PRON
inlawrev-2164	480	10	undertakes	undertake	VERB
inlawrev-2164	480	11	to	to	PART
inlawrev-2164	480	12	pay	pay	VERB
inlawrev-2164	480	13	all	all	DET
inlawrev-2164	480	14	partnership	partnership	NOUN
inlawrev-2164	480	15	research	research	NOUN
inlawrev-2164	480	16	and	and	CCONJ
inlawrev-2164	480	17	experimental	experimental	ADJ
inlawrev-2164	480	18	expenditures	expenditure	NOUN
inlawrev-2164	480	19	may	may	AUX
inlawrev-2164	480	20	be	be	AUX
inlawrev-2164	480	21	allocated	allocate	VERB
inlawrev-2164	480	22	the	the	DET
inlawrev-2164	480	23	deductions	deduction	NOUN
inlawrev-2164	480	24	for	for	ADP
inlawrev-2164	480	25	the	the	DET
inlawrev-2164	480	26	full	full	ADJ
inlawrev-2164	480	27	amount	amount	NOUN
inlawrev-2164	480	28	of	of	ADP
inlawrev-2164	480	29	those	those	DET
inlawrev-2164	480	30	expenditures	expenditure	NOUN
inlawrev-2164	480	31	,	,	PUNCT
inlawrev-2164	480	32	provided	provide	VERB
inlawrev-2164	480	33	the	the	DET
inlawrev-2164	480	34	allocation	allocation	NOUN
inlawrev-2164	480	35	is	be	AUX
inlawrev-2164	480	36	not	not	PART
inlawrev-2164	480	37	made	make	VERB
inlawrev-2164	480	38	for	for	ADP
inlawrev-2164	480	39	the	the	DET
inlawrev-2164	480	40	principal	principal	ADJ
inlawrev-2164	480	41	purpose	purpose	NOUN
inlawrev-2164	480	42	of	of	ADP
inlawrev-2164	480	43	tax	tax	NOUN
inlawrev-2164	480	44	avoidance	avoidance	NOUN
inlawrev-2164	480	45	or	or	CCONJ
inlawrev-2164	480	46	evasion.86	evasion.86	NOUN
inlawrev-2164	480	47	in	in	ADP
inlawrev-2164	480	48	the	the	DET
inlawrev-2164	480	49	real	real	ADJ
inlawrev-2164	480	50	estate	estate	NOUN
inlawrev-2164	480	51	area	area	NOUN
inlawrev-2164	480	52	,	,	PUNCT
inlawrev-2164	480	53	a	a	DET
inlawrev-2164	480	54	great	great	ADJ
inlawrev-2164	480	55	deal	deal	NOUN
inlawrev-2164	480	56	of	of	ADP
inlawrev-2164	480	57	advantage	advantage	NOUN
inlawrev-2164	480	58	has	have	AUX
inlawrev-2164	480	59	been	be	AUX
inlawrev-2164	480	60	taken	take	VERB
inlawrev-2164	480	61	of	of	ADP
inlawrev-2164	480	62	the	the	DET
inlawrev-2164	480	63	ability	ability	NOUN
inlawrev-2164	480	64	to	to	PART
inlawrev-2164	480	65	allocate	allocate	VERB
inlawrev-2164	480	66	items	item	NOUN
inlawrev-2164	480	67	of	of	ADP
inlawrev-2164	480	68	deduction	deduction	NOUN
inlawrev-2164	480	69	and	and	CCONJ
inlawrev-2164	480	70	loss	loss	NOUN
inlawrev-2164	480	71	,	,	PUNCT
inlawrev-2164	480	72	and	and	CCONJ
inlawrev-2164	480	73	the	the	DET
inlawrev-2164	480	74	service	service	NOUN
inlawrev-2164	480	75	has	have	AUX
inlawrev-2164	480	76	recently	recently	ADV
inlawrev-2164	480	77	refused	refuse	VERB
inlawrev-2164	480	78	to	to	PART
inlawrev-2164	480	79	rule	rule	VERB
inlawrev-2164	480	80	on	on	ADP
inlawrev-2164	480	81	whether	whether	SCONJ
inlawrev-2164	480	82	the	the	DET
inlawrev-2164	480	83	"	"	PUNCT
inlawrev-2164	480	84	principal	principal	ADJ
inlawrev-2164	480	85	purpose	purpose	NOUN
inlawrev-2164	480	86	"	"	PUNCT
inlawrev-2164	480	87	limitation	limitation	NOUN
inlawrev-2164	480	88	has	have	AUX
inlawrev-2164	480	89	been	be	AUX
inlawrev-2164	480	90	violated.87	violated.87	PROPN
inlawrev-2164	480	91	partners	partner	NOUN
inlawrev-2164	480	92	,	,	PUNCT
inlawrev-2164	480	93	particularly	particularly	ADV
inlawrev-2164	480	94	in	in	ADP
inlawrev-2164	480	95	real	real	ADJ
inlawrev-2164	480	96	estate	estate	NOUN
inlawrev-2164	480	97	partnerships	partnership	NOUN
inlawrev-2164	480	98	,	,	PUNCT
inlawrev-2164	480	99	rarely	rarely	ADV
inlawrev-2164	480	100	have	have	VERB
inlawrev-2164	480	101	one	one	NUM
inlawrev-2164	480	102	,	,	PUNCT
inlawrev-2164	480	103	flat	flat	ADJ
inlawrev-2164	480	104	,	,	PUNCT
inlawrev-2164	480	105	over	over	ADP
inlawrev-2164	480	106	-	-	PUNCT
inlawrev-2164	480	107	all	all	DET
inlawrev-2164	480	108	percentage	percentage	NOUN
inlawrev-2164	480	109	interest	interest	NOUN
inlawrev-2164	480	110	.	.	PUNCT
inlawrev-2164	481	1	a	a	DET
inlawrev-2164	481	2	partner	partner	NOUN
inlawrev-2164	481	3	may	may	AUX
inlawrev-2164	481	4	have	have	VERB
inlawrev-2164	481	5	several	several	ADJ
inlawrev-2164	481	6	ratios	ratio	NOUN
inlawrev-2164	481	7	for	for	ADP
inlawrev-2164	481	8	sharing	share	VERB
inlawrev-2164	481	9	different	different	ADJ
inlawrev-2164	481	10	items	item	NOUN
inlawrev-2164	481	11	of	of	ADP
inlawrev-2164	481	12	partnership	partnership	NOUN
inlawrev-2164	481	13	income	income	NOUN
inlawrev-2164	481	14	,	,	PUNCT
inlawrev-2164	481	15	gain	gain	NOUN
inlawrev-2164	481	16	,	,	PUNCT
inlawrev-2164	481	17	loss	loss	NOUN
inlawrev-2164	481	18	,	,	PUNCT
inlawrev-2164	481	19	deduction	deduction	NOUN
inlawrev-2164	481	20	,	,	PUNCT
inlawrev-2164	481	21	or	or	CCONJ
inlawrev-2164	481	22	credit	credit	NOUN
inlawrev-2164	481	23	,	,	PUNCT
inlawrev-2164	481	24	and	and	CCONJ
inlawrev-2164	481	25	the	the	DET
inlawrev-2164	481	26	ratios	ratio	NOUN
inlawrev-2164	481	27	may	may	AUX
inlawrev-2164	481	28	change	change	VERB
inlawrev-2164	481	29	over	over	ADP
inlawrev-2164	481	30	time	time	NOUN
inlawrev-2164	481	31	.	.	PUNCT
inlawrev-2164	482	1	the	the	DET
inlawrev-2164	482	2	benefit	benefit	NOUN
inlawrev-2164	482	3	of	of	ADP
inlawrev-2164	482	4	depreciation	depreciation	NOUN
inlawrev-2164	482	5	deductions	deduction	NOUN
inlawrev-2164	482	6	,	,	PUNCT
inlawrev-2164	482	7	for	for	ADP
inlawrev-2164	482	8	example	example	NOUN
inlawrev-2164	482	9	,	,	PUNCT
inlawrev-2164	482	10	is	be	AUX
inlawrev-2164	482	11	frequently	frequently	ADV
inlawrev-2164	482	12	allocated	allocate	VERB
inlawrev-2164	482	13	specially	specially	ADV
inlawrev-2164	482	14	.	.	PUNCT
inlawrev-2164	483	1	many	many	ADJ
inlawrev-2164	483	2	real	real	ADJ
inlawrev-2164	483	3	estate	estate	NOUN
inlawrev-2164	483	4	partnerships	partnership	NOUN
inlawrev-2164	483	5	use	use	VERB
inlawrev-2164	483	6	three	three	NUM
inlawrev-2164	483	7	basic	basic	ADJ
inlawrev-2164	483	8	allocations	allocation	NOUN
inlawrev-2164	483	9	to	to	PART
inlawrev-2164	483	10	separately	separately	ADV
inlawrev-2164	483	11	allocate	allocate	VERB
inlawrev-2164	483	12	cash	cash	NOUN
inlawrev-2164	483	13	benefits	benefit	NOUN
inlawrev-2164	483	14	and	and	CCONJ
inlawrev-2164	483	15	surplus	surplus	ADJ
inlawrev-2164	483	16	losses	loss	NOUN
inlawrev-2164	483	17	:	:	PUNCT
inlawrev-2164	483	18	(	(	PUNCT
inlawrev-2164	483	19	1	1	X
inlawrev-2164	483	20	)	)	PUNCT
inlawrev-2164	483	21	net	net	ADJ
inlawrev-2164	483	22	cash	cash	NOUN
inlawrev-2164	483	23	flow	flow	NOUN
inlawrev-2164	483	24	;	;	PUNCT
inlawrev-2164	483	25	(	(	PUNCT
inlawrev-2164	483	26	2	2	X
inlawrev-2164	483	27	)	)	PUNCT
inlawrev-2164	483	28	taxable	taxable	ADJ
inlawrev-2164	483	29	income	income	NOUN
inlawrev-2164	483	30	or	or	CCONJ
inlawrev-2164	483	31	loss	loss	NOUN
inlawrev-2164	483	32	;	;	PUNCT
inlawrev-2164	483	33	and	and	CCONJ
inlawrev-2164	483	34	(	(	PUNCT
inlawrev-2164	483	35	3	3	X
inlawrev-2164	483	36	)	)	PUNCT
inlawrev-2164	483	37	proceeds	proceed	NOUN
inlawrev-2164	483	38	in	in	ADP
inlawrev-2164	483	39	the	the	DET
inlawrev-2164	483	40	event	event	NOUN
inlawrev-2164	483	41	of	of	ADP
inlawrev-2164	483	42	refinancing	refinancing	NOUN
inlawrev-2164	483	43	or	or	CCONJ
inlawrev-2164	483	44	sale	sale	NOUN
inlawrev-2164	483	45	.	.	PUNCT
inlawrev-2164	484	1	these	these	DET
inlawrev-2164	484	2	three	three	NUM
inlawrev-2164	484	3	allocations	allocation	NOUN
inlawrev-2164	484	4	operate	operate	VERB
inlawrev-2164	484	5	concurrently	concurrently	ADV
inlawrev-2164	484	6	,	,	PUNCT
inlawrev-2164	484	7	not	not	PART
inlawrev-2164	484	8	alternatively	alternatively	ADV
inlawrev-2164	484	9	.	.	PUNCT
inlawrev-2164	485	1	the	the	DET
inlawrev-2164	485	2	following	follow	VERB
inlawrev-2164	485	3	hypothetical	hypothetical	ADJ
inlawrev-2164	485	4	demonstrates	demonstrate	VERB
inlawrev-2164	485	5	the	the	DET
inlawrev-2164	485	6	use	use	NOUN
inlawrev-2164	485	7	of	of	ADP
inlawrev-2164	485	8	a	a	DET
inlawrev-2164	485	9	threeway	threeway	NOUN
inlawrev-2164	485	10	allocation	allocation	NOUN
inlawrev-2164	485	11	system	system	NOUN
inlawrev-2164	485	12	to	to	PART
inlawrev-2164	485	13	allocate	allocate	VERB
inlawrev-2164	485	14	to	to	ADP
inlawrev-2164	485	15	limited	limited	ADJ
inlawrev-2164	485	16	partners	partner	NOUN
inlawrev-2164	485	17	a	a	DET
inlawrev-2164	485	18	greater	great	ADJ
inlawrev-2164	485	19	share	share	NOUN
inlawrev-2164	485	20	in	in	ADP
inlawrev-2164	485	21	tax	tax	NOUN
inlawrev-2164	485	22	losses	loss	NOUN
inlawrev-2164	485	23	than	than	SCONJ
inlawrev-2164	485	24	they	they	PRON
inlawrev-2164	485	25	have	have	VERB
inlawrev-2164	485	26	in	in	ADP
inlawrev-2164	485	27	cash	cash	NOUN
inlawrev-2164	485	28	benefits	benefit	NOUN
inlawrev-2164	485	29	.	.	PUNCT
inlawrev-2164	486	1	a	a	DET
inlawrev-2164	486	2	limited	limited	ADJ
inlawrev-2164	486	3	partnership	partnership	NOUN
inlawrev-2164	486	4	is	be	AUX
inlawrev-2164	486	5	formed	form	VERB
inlawrev-2164	486	6	with	with	ADP
inlawrev-2164	486	7	general	general	ADJ
inlawrev-2164	486	8	partner	partner	NOUN
inlawrev-2164	486	9	g	g	NOUN
inlawrev-2164	486	10	and	and	CCONJ
inlawrev-2164	486	11	limited	limited	ADJ
inlawrev-2164	486	12	partners	partner	NOUN
inlawrev-2164	486	13	a	a	PRON
inlawrev-2164	486	14	and	and	CCONJ
inlawrev-2164	486	15	b.	b.	PROPN
inlawrev-2164	487	1	the	the	DET
inlawrev-2164	487	2	partnership	partnership	NOUN
inlawrev-2164	487	3	agreement	agreement	NOUN
inlawrev-2164	487	4	provides	provide	VERB
inlawrev-2164	487	5	that	that	SCONJ
inlawrev-2164	487	6	the	the	DET
inlawrev-2164	487	7	net	net	ADJ
inlawrev-2164	487	8	cash	cash	NOUN
inlawrev-2164	487	9	flow	flow	NOUN
inlawrev-2164	487	10	from	from	ADP
inlawrev-2164	487	11	the	the	DET
inlawrev-2164	487	12	enterprise	enterprise	NOUN
inlawrev-2164	487	13	will	will	AUX
inlawrev-2164	487	14	be	be	AUX
inlawrev-2164	487	15	allocated	allocate	VERB
inlawrev-2164	487	16	50	50	NUM
inlawrev-2164	487	17	%	%	NOUN
inlawrev-2164	487	18	to	to	ADP
inlawrev-2164	487	19	g	g	NOUN
inlawrev-2164	487	20	and	and	CCONJ
inlawrev-2164	487	21	25	25	NUM
inlawrev-2164	487	22	%	%	NOUN
inlawrev-2164	487	23	each	each	PRON
inlawrev-2164	487	24	to	to	ADP
inlawrev-2164	487	25	a	a	PRON
inlawrev-2164	487	26	and	and	CCONJ
inlawrev-2164	487	27	b.	b.	PROPN
inlawrev-2164	488	1	the	the	DET
inlawrev-2164	488	2	partnership	partnership	NOUN
inlawrev-2164	488	3	agreement	agreement	NOUN
inlawrev-2164	488	4	also	also	ADV
inlawrev-2164	488	5	provides	provide	VERB
inlawrev-2164	488	6	that	that	SCONJ
inlawrev-2164	488	7	the	the	DET
inlawrev-2164	488	8	proceeds	proceed	NOUN
inlawrev-2164	488	9	of	of	ADP
inlawrev-2164	488	10	any	any	DET
inlawrev-2164	488	11	refinancing	refinancing	NOUN
inlawrev-2164	488	12	or	or	CCONJ
inlawrev-2164	488	13	sale	sale	NOUN
inlawrev-2164	488	14	will	will	AUX
inlawrev-2164	488	15	be	be	AUX
inlawrev-2164	488	16	allocated	allocate	VERB
inlawrev-2164	488	17	60	60	NUM
inlawrev-2164	488	18	%	%	NOUN
inlawrev-2164	488	19	to	to	ADP
inlawrev-2164	488	20	g	g	NOUN
inlawrev-2164	488	21	and	and	CCONJ
inlawrev-2164	488	22	20	20	NUM
inlawrev-2164	488	23	%	%	NOUN
inlawrev-2164	488	24	each	each	PRON
inlawrev-2164	488	25	to	to	ADP
inlawrev-2164	488	26	a	a	PRON
inlawrev-2164	488	27	and	and	CCONJ
inlawrev-2164	488	28	b.	b.	PROPN
inlawrev-2164	489	1	the	the	DET
inlawrev-2164	489	2	partnership	partnership	NOUN
inlawrev-2164	489	3	agreement	agreement	NOUN
inlawrev-2164	489	4	further	far	ADV
inlawrev-2164	489	5	provides	provide	VERB
inlawrev-2164	489	6	that	that	SCONJ
inlawrev-2164	489	7	the	the	DET
inlawrev-2164	489	8	taxable	taxable	ADJ
inlawrev-2164	489	9	income	income	NOUN
inlawrev-2164	489	10	or	or	CCONJ
inlawrev-2164	489	11	loss	loss	NOUN
inlawrev-2164	489	12	of	of	ADP
inlawrev-2164	489	13	the	the	DET
inlawrev-2164	489	14	partnership	partnership	NOUN
inlawrev-2164	489	15	will	will	AUX
inlawrev-2164	489	16	be	be	AUX
inlawrev-2164	489	17	allocated	allocate	VERB
inlawrev-2164	489	18	among	among	ADP
inlawrev-2164	489	19	the	the	DET
inlawrev-2164	489	20	partners	partner	NOUN
inlawrev-2164	489	21	in	in	ADP
inlawrev-2164	489	22	proportion	proportion	NOUN
inlawrev-2164	489	23	to	to	ADP
inlawrev-2164	489	24	their	their	PRON
inlawrev-2164	489	25	initial	initial	ADJ
inlawrev-2164	489	26	contributions	contribution	NOUN
inlawrev-2164	489	27	to	to	ADP
inlawrev-2164	489	28	capital	capital	NOUN
inlawrev-2164	489	29	.	.	PUNCT
inlawrev-2164	490	1	g	g	PROPN
inlawrev-2164	490	2	makes	make	VERB
inlawrev-2164	490	3	no	no	DET
inlawrev-2164	490	4	initial	initial	ADJ
inlawrev-2164	490	5	contribution	contribution	NOUN
inlawrev-2164	490	6	to	to	ADP
inlawrev-2164	490	7	capital	capital	NOUN
inlawrev-2164	490	8	and	and	CCONJ
inlawrev-2164	490	9	a	a	PRON
inlawrev-2164	490	10	and	and	CCONJ
inlawrev-2164	490	11	b	b	NOUN
inlawrev-2164	490	12	each	each	PRON
inlawrev-2164	490	13	make	make	VERB
inlawrev-2164	490	14	an	an	DET
inlawrev-2164	490	15	initial	initial	ADJ
inlawrev-2164	490	16	contribution	contribution	NOUN
inlawrev-2164	490	17	to	to	ADP
inlawrev-2164	490	18	capital	capital	NOUN
inlawrev-2164	490	19	of	of	ADP
inlawrev-2164	490	20	$	$	SYM
inlawrev-2164	490	21	5,000	5,000	NUM
inlawrev-2164	490	22	.	.	PUNCT
inlawrev-2164	491	1	an	an	DET
inlawrev-2164	491	2	apartment	apartment	NOUN
inlawrev-2164	491	3	house	house	NOUN
inlawrev-2164	491	4	is	be	AUX
inlawrev-2164	491	5	acquired	acquire	VERB
inlawrev-2164	491	6	for	for	ADP
inlawrev-2164	491	7	$	$	SYM
inlawrev-2164	491	8	100,000	100,000	NUM
inlawrev-2164	491	9	,	,	PUNCT
inlawrev-2164	491	10	paid	pay	VERB
inlawrev-2164	491	11	for	for	ADP
inlawrev-2164	491	12	with	with	ADP
inlawrev-2164	491	13	the	the	DET
inlawrev-2164	491	14	initial	initial	ADJ
inlawrev-2164	491	15	contributions	contribution	NOUN
inlawrev-2164	491	16	to	to	ADP
inlawrev-2164	491	17	capital	capital	NOUN
inlawrev-2164	491	18	and	and	CCONJ
inlawrev-2164	491	19	the	the	DET
inlawrev-2164	491	20	proceeds	proceed	NOUN
inlawrev-2164	491	21	of	of	ADP
inlawrev-2164	491	22	a	a	DET
inlawrev-2164	491	23	$	$	SYM
inlawrev-2164	491	24	90,000	90,000	NUM
inlawrev-2164	491	25	non	non	ADJ
inlawrev-2164	491	26	-	-	ADJ
inlawrev-2164	491	27	recourse	recourse	ADJ
inlawrev-2164	491	28	loan	loan	NOUN
inlawrev-2164	491	29	.	.	PUNCT
inlawrev-2164	492	1	the	the	DET
inlawrev-2164	492	2	partnership	partnership	NOUN
inlawrev-2164	492	3	thus	thus	ADV
inlawrev-2164	492	4	has	have	VERB
inlawrev-2164	492	5	three	three	NUM
inlawrev-2164	492	6	different	different	ADJ
inlawrev-2164	492	7	allocation	allocation	NOUN
inlawrev-2164	492	8	ratios	ratio	NOUN
inlawrev-2164	492	9	,	,	PUNCT
inlawrev-2164	492	10	all	all	PRON
inlawrev-2164	492	11	or	or	CCONJ
inlawrev-2164	492	12	none	none	NOUN
inlawrev-2164	492	13	of	of	ADP
inlawrev-2164	492	14	which	which	PRON
inlawrev-2164	492	15	could	could	AUX
inlawrev-2164	492	16	be	be	AUX
inlawrev-2164	492	17	brought	bring	VERB
inlawrev-2164	492	18	into	into	ADP
inlawrev-2164	492	19	play	play	NOUN
inlawrev-2164	492	20	in	in	ADP
inlawrev-2164	492	21	a	a	DET
inlawrev-2164	492	22	particular	particular	ADJ
inlawrev-2164	492	23	year	year	NOUN
inlawrev-2164	492	24	,	,	PUNCT
inlawrev-2164	492	25	depending	depend	VERB
inlawrev-2164	492	26	on	on	ADP
inlawrev-2164	492	27	the	the	DET
inlawrev-2164	492	28	results	result	NOUN
inlawrev-2164	492	29	of	of	ADP
inlawrev-2164	492	30	partnership	partnership	NOUN
inlawrev-2164	492	31	operations	operation	NOUN
inlawrev-2164	492	32	:	:	PUNCT
inlawrev-2164	492	33	65code	65code	NUM
inlawrev-2164	492	34	§	§	PROPN
inlawrev-2164	492	35	704(b	704(b	PROPN
inlawrev-2164	492	36	)	)	PUNCT
inlawrev-2164	492	37	.	.	PUNCT
inlawrev-2164	493	1	66treas	66treas	PROPN
inlawrev-2164	493	2	.	.	PUNCT
inlawrev-2164	494	1	reg	reg	NOUN
inlawrev-2164	494	2	.	.	PUNCT
inlawrev-2164	495	1	§	§	PROPN
inlawrev-2164	495	2	1.704	1.704	NUM
inlawrev-2164	495	3	-	-	SYM
inlawrev-2164	495	4	1	1	NUM
inlawrev-2164	495	5	(	(	PUNCT
inlawrev-2164	495	6	b	b	NOUN
inlawrev-2164	495	7	)	)	PUNCT
inlawrev-2164	495	8	(	(	PUNCT
inlawrev-2164	495	9	2	2	NUM
inlawrev-2164	495	10	)	)	PUNCT
inlawrev-2164	495	11	,	,	PUNCT
inlawrev-2164	495	12	example	example	NOUN
inlawrev-2164	495	13	(	(	PUNCT
inlawrev-2164	495	14	5	5	NUM
inlawrev-2164	495	15	)	)	PUNCT
inlawrev-2164	495	16	(	(	PUNCT
inlawrev-2164	495	17	1964	1964	NUM
inlawrev-2164	495	18	)	)	PUNCT
inlawrev-2164	495	19	.	.	PUNCT
inlawrev-2164	496	1	67rev	67rev	NOUN
inlawrev-2164	496	2	.	.	PUNCT
inlawrev-2164	497	1	proc	proc	NOUN
inlawrev-2164	497	2	.	.	PUNCT
inlawrev-2164	498	1	74	74	NUM
inlawrev-2164	498	2	-	-	SYM
inlawrev-2164	498	3	22	22	NUM
inlawrev-2164	498	4	,	,	PUNCT
inlawrev-2164	498	5	1974	1974	NUM
inlawrev-2164	498	6	-	-	SYM
inlawrev-2164	498	7	2	2	NUM
inlawrev-2164	498	8	cum	cum	NOUN
inlawrev-2164	498	9	.	.	PUNCT
inlawrev-2164	499	1	bull	bull	NOUN
inlawrev-2164	499	2	.	.	PUNCT
inlawrev-2164	500	1	476	476	NUM
inlawrev-2164	500	2	.	.	PUNCT
inlawrev-2164	501	1	924	924	NUM
inlawrev-2164	501	2	indiana	indiana	PROPN
inlawrev-2164	501	3	law	law	PROPN
inlawrev-2164	501	4	review	review	NOUN
inlawrev-2164	501	5	[	[	X
inlawrev-2164	501	6	vol	vol	NOUN
inlawrev-2164	501	7	.	.	PUNCT
inlawrev-2164	502	1	6:699	6:699	NUM
inlawrev-2164	502	2	proceeds	proceed	NOUN
inlawrev-2164	502	3	of	of	ADP
inlawrev-2164	502	4	taxable	taxable	ADJ
inlawrev-2164	502	5	net	net	ADJ
inlawrev-2164	502	6	refinancing	refinance	VERB
inlawrev-2164	502	7	income	income	NOUN
inlawrev-2164	502	8	cash	cash	NOUN
inlawrev-2164	502	9	flow	flow	NOUN
inlawrev-2164	502	10	or	or	CCONJ
inlawrev-2164	502	11	sale	sale	NOUN
inlawrev-2164	502	12	or	or	CCONJ
inlawrev-2164	502	13	loss	loss	NOUN
inlawrev-2164	502	14	g	g	PROPN
inlawrev-2164	502	15	50	50	NUM
inlawrev-2164	502	16	%	%	NOUN
inlawrev-2164	502	17	60	60	NUM
inlawrev-2164	502	18	%	%	NOUN
inlawrev-2164	502	19	0	0	NUM
inlawrev-2164	502	20	%	%	NOUN
inlawrev-2164	502	21	a	a	DET
inlawrev-2164	502	22	25	25	NUM
inlawrev-2164	502	23	%	%	NOUN
inlawrev-2164	502	24	20	20	NUM
inlawrev-2164	502	25	%	%	NOUN
inlawrev-2164	502	26	50	50	NUM
inlawrev-2164	502	27	%	%	NOUN
inlawrev-2164	502	28	b	b	NOUN
inlawrev-2164	502	29	25	25	NUM
inlawrev-2164	502	30	%	%	NOUN
inlawrev-2164	502	31	20	20	NUM
inlawrev-2164	502	32	%	%	NOUN
inlawrev-2164	502	33	50	50	NUM
inlawrev-2164	502	34	%	%	NOUN
inlawrev-2164	502	35	consider	consider	VERB
inlawrev-2164	502	36	the	the	DET
inlawrev-2164	502	37	effect	effect	NOUN
inlawrev-2164	502	38	of	of	ADP
inlawrev-2164	502	39	such	such	DET
inlawrev-2164	502	40	an	an	DET
inlawrev-2164	502	41	allocation	allocation	NOUN
inlawrev-2164	502	42	system	system	NOUN
inlawrev-2164	502	43	in	in	ADP
inlawrev-2164	502	44	a	a	DET
inlawrev-2164	502	45	typical	typical	ADJ
inlawrev-2164	502	46	year	year	NOUN
inlawrev-2164	502	47	in	in	ADP
inlawrev-2164	502	48	which	which	PRON
inlawrev-2164	502	49	there	there	PRON
inlawrev-2164	502	50	is	be	VERB
inlawrev-2164	502	51	a	a	DET
inlawrev-2164	502	52	tax	tax	NOUN
inlawrev-2164	502	53	shelter	shelter	NOUN
inlawrev-2164	502	54	in	in	ADP
inlawrev-2164	502	55	our	our	PRON
inlawrev-2164	502	56	second	second	ADJ
inlawrev-2164	502	57	sense	sense	NOUN
inlawrev-2164	502	58	and	and	CCONJ
inlawrev-2164	502	59	in	in	ADP
inlawrev-2164	502	60	which	which	PRON
inlawrev-2164	502	61	there	there	PRON
inlawrev-2164	502	62	is	be	VERB
inlawrev-2164	502	63	no	no	DET
inlawrev-2164	502	64	refinancing	refinancing	NOUN
inlawrev-2164	502	65	or	or	CCONJ
inlawrev-2164	502	66	sale	sale	NOUN
inlawrev-2164	502	67	of	of	ADP
inlawrev-2164	502	68	the	the	DET
inlawrev-2164	502	69	property	property	NOUN
inlawrev-2164	502	70	.	.	PUNCT
inlawrev-2164	503	1	88	88	NUM
inlawrev-2164	503	2	if	if	SCONJ
inlawrev-2164	503	3	rent	rent	NOUN
inlawrev-2164	503	4	receipts	receipt	NOUN
inlawrev-2164	503	5	are	be	AUX
inlawrev-2164	503	6	$	$	SYM
inlawrev-2164	503	7	10,000	10,000	NUM
inlawrev-2164	503	8	,	,	PUNCT
inlawrev-2164	503	9	real	real	ADJ
inlawrev-2164	503	10	estate	estate	NOUN
inlawrev-2164	503	11	taxes	taxis	NOUN
inlawrev-2164	503	12	are	be	AUX
inlawrev-2164	503	13	$	$	SYM
inlawrev-2164	503	14	700	700	NUM
inlawrev-2164	503	15	,	,	PUNCT
inlawrev-2164	503	16	maintenance	maintenance	NOUN
inlawrev-2164	503	17	expenses	expense	NOUN
inlawrev-2164	503	18	are	be	AUX
inlawrev-2164	503	19	$	$	SYM
inlawrev-2164	503	20	300	300	NUM
inlawrev-2164	503	21	,	,	PUNCT
inlawrev-2164	503	22	debt	debt	NOUN
inlawrev-2164	503	23	amortization	amortization	NOUN
inlawrev-2164	503	24	is	be	AUX
inlawrev-2164	503	25	$	$	SYM
inlawrev-2164	503	26	2,000	2,000	NUM
inlawrev-2164	503	27	,	,	PUNCT
inlawrev-2164	503	28	and	and	CCONJ
inlawrev-2164	503	29	interest	interest	NOUN
inlawrev-2164	503	30	paid	pay	VERB
inlawrev-2164	503	31	on	on	ADP
inlawrev-2164	503	32	indebtedness	indebtedness	NOUN
inlawrev-2164	503	33	is	be	AUX
inlawrev-2164	503	34	$	$	SYM
inlawrev-2164	503	35	6,000	6,000	NUM
inlawrev-2164	503	36	,	,	PUNCT
inlawrev-2164	503	37	the	the	DET
inlawrev-2164	503	38	net	net	ADJ
inlawrev-2164	503	39	cash	cash	NOUN
inlawrev-2164	503	40	flow	flow	NOUN
inlawrev-2164	503	41	from	from	ADP
inlawrev-2164	503	42	the	the	DET
inlawrev-2164	503	43	operation	operation	NOUN
inlawrev-2164	503	44	of	of	ADP
inlawrev-2164	503	45	the	the	DET
inlawrev-2164	503	46	property	property	NOUN
inlawrev-2164	503	47	is	be	AUX
inlawrev-2164	503	48	$	$	SYM
inlawrev-2164	503	49	1,000	1,000	NUM
inlawrev-2164	503	50	.	.	PUNCT
inlawrev-2164	504	1	if	if	SCONJ
inlawrev-2164	504	2	the	the	DET
inlawrev-2164	504	3	depreciation	depreciation	NOUN
inlawrev-2164	504	4	deduction	deduction	NOUN
inlawrev-2164	504	5	in	in	ADP
inlawrev-2164	504	6	the	the	DET
inlawrev-2164	504	7	same	same	ADJ
inlawrev-2164	504	8	year	year	NOUN
inlawrev-2164	504	9	is	be	AUX
inlawrev-2164	504	10	$	$	SYM
inlawrev-2164	504	11	12,000	12,000	NUM
inlawrev-2164	504	12	,	,	PUNCT
inlawrev-2164	504	13	the	the	DET
inlawrev-2164	504	14	partnership	partnership	NOUN
inlawrev-2164	504	15	has	have	VERB
inlawrev-2164	504	16	a	a	DET
inlawrev-2164	504	17	$	$	SYM
inlawrev-2164	504	18	9,000	9,000	NUM
inlawrev-2164	504	19	tax	tax	NOUN
inlawrev-2164	504	20	loss	loss	NOUN
inlawrev-2164	504	21	for	for	ADP
inlawrev-2164	504	22	the	the	DET
inlawrev-2164	504	23	year	year	NOUN
inlawrev-2164	504	24	computed	compute	VERB
inlawrev-2164	504	25	as	as	SCONJ
inlawrev-2164	504	26	follows	follow	VERB
inlawrev-2164	504	27	:	:	PUNCT
inlawrev-2164	504	28	ti	ti	X
inlawrev-2164	504	29	—	—	PUNCT
inlawrev-2164	504	30	ncf	ncf	NOUN
inlawrev-2164	504	31	—	—	PUNCT
inlawrev-2164	504	32	depreciation	depreciation	NOUN
inlawrev-2164	504	33	-fdebt	-fdebt	NOUN
inlawrev-2164	504	34	amortization	amortization	NOUN
inlawrev-2164	504	35	ti	ti	NOUN
inlawrev-2164	504	36	=	=	SYM
inlawrev-2164	504	37	1,000	1,000	NUM
inlawrev-2164	504	38	—	—	PUNCT
inlawrev-2164	504	39	12,000	12,000	NUM
inlawrev-2164	504	40	+	+	NUM
inlawrev-2164	504	41	2,000	2,000	NUM
inlawrev-2164	504	42	ti	ti	NOUN
inlawrev-2164	504	43	=	=	SYM
inlawrev-2164	504	44	(	(	PUNCT
inlawrev-2164	504	45	9,000	9,000	NUM
inlawrev-2164	504	46	)	)	PUNCT
inlawrev-2164	504	47	.	.	PUNCT
inlawrev-2164	505	1	under	under	ADP
inlawrev-2164	505	2	the	the	DET
inlawrev-2164	505	3	hypothetical	hypothetical	ADJ
inlawrev-2164	505	4	partnership	partnership	NOUN
inlawrev-2164	505	5	agreement	agreement	NOUN
inlawrev-2164	505	6	,	,	PUNCT
inlawrev-2164	505	7	the	the	DET
inlawrev-2164	505	8	net	net	ADJ
inlawrev-2164	505	9	cash	cash	NOUN
inlawrev-2164	505	10	flow	flow	NOUN
inlawrev-2164	505	11	will	will	AUX
inlawrev-2164	505	12	be	be	AUX
inlawrev-2164	505	13	allocated	allocate	VERB
inlawrev-2164	505	14	according	accord	VERB
inlawrev-2164	505	15	to	to	ADP
inlawrev-2164	505	16	the	the	DET
inlawrev-2164	505	17	50	50	NUM
inlawrev-2164	505	18	-	-	SYM
inlawrev-2164	505	19	25	25	NUM
inlawrev-2164	505	20	-	-	SYM
inlawrev-2164	505	21	25	25	NUM
inlawrev-2164	505	22	ratio	ratio	NOUN
inlawrev-2164	505	23	specified	specify	VERB
inlawrev-2164	505	24	in	in	ADP
inlawrev-2164	505	25	the	the	DET
inlawrev-2164	505	26	partnership	partnership	NOUN
inlawrev-2164	505	27	agreement	agreement	NOUN
inlawrev-2164	505	28	and	and	CCONJ
inlawrev-2164	505	29	the	the	DET
inlawrev-2164	505	30	tax	tax	NOUN
inlawrev-2164	505	31	loss	loss	NOUN
inlawrev-2164	505	32	will	will	AUX
inlawrev-2164	505	33	be	be	AUX
inlawrev-2164	505	34	reported	report	VERB
inlawrev-2164	505	35	by	by	ADP
inlawrev-2164	505	36	the	the	DET
inlawrev-2164	505	37	partners	partner	NOUN
inlawrev-2164	505	38	according	accord	VERB
inlawrev-2164	505	39	to	to	ADP
inlawrev-2164	505	40	the	the	DET
inlawrev-2164	505	41	0	0	NUM
inlawrev-2164	505	42	-	-	SYM
inlawrev-2164	505	43	50	50	NUM
inlawrev-2164	505	44	-	-	PUNCT
inlawrev-2164	505	45	50	50	NUM
inlawrev-2164	505	46	ratio	ratio	NOUN
inlawrev-2164	505	47	of	of	ADP
inlawrev-2164	505	48	their	their	PRON
inlawrev-2164	505	49	initial	initial	ADJ
inlawrev-2164	505	50	contributions	contribution	NOUN
inlawrev-2164	505	51	to	to	ADP
inlawrev-2164	505	52	capital	capital	NOUN
inlawrev-2164	505	53	.	.	PUNCT
inlawrev-2164	506	1	in	in	ADP
inlawrev-2164	506	2	summary	summary	NOUN
inlawrev-2164	506	3	,	,	PUNCT
inlawrev-2164	506	4	as	as	ADP
inlawrev-2164	506	5	a	a	DET
inlawrev-2164	506	6	result	result	NOUN
inlawrev-2164	506	7	of	of	ADP
inlawrev-2164	506	8	the	the	DET
inlawrev-2164	506	9	year	year	NOUN
inlawrev-2164	506	10	's	's	PART
inlawrev-2164	506	11	operation	operation	NOUN
inlawrev-2164	506	12	,	,	PUNCT
inlawrev-2164	506	13	the	the	DET
inlawrev-2164	506	14	partners	partner	NOUN
inlawrev-2164	506	15	are	be	AUX
inlawrev-2164	506	16	allocated	allocate	VERB
inlawrev-2164	506	17	the	the	DET
inlawrev-2164	506	18	following	following	NOUN
inlawrev-2164	506	19	:	:	PUNCT
inlawrev-2164	506	20	shares	share	NOUN
inlawrev-2164	506	21	of	of	ADP
inlawrev-2164	506	22	shares	share	NOUN
inlawrev-2164	506	23	of	of	ADP
inlawrev-2164	506	24	partnership	partnership	NOUN
inlawrev-2164	506	25	net	net	ADJ
inlawrev-2164	506	26	cash	cash	NOUN
inlawrev-2164	506	27	flow	flow	NOUN
inlawrev-2164	506	28	tax	tax	NOUN
inlawrev-2164	506	29	losses	loss	NOUN
inlawrev-2164	506	30	g	g	PROPN
inlawrev-2164	506	31	$	$	SYM
inlawrev-2164	506	32	500	500	NUM
inlawrev-2164	506	33	$	$	SYM
inlawrev-2164	506	34	loss	loss	NOUN
inlawrev-2164	506	35	deduction	deduction	NOUN
inlawrev-2164	506	36	a	a	DET
inlawrev-2164	506	37	250	250	NUM
inlawrev-2164	506	38	4,500	4,500	NUM
inlawrev-2164	506	39	loss	loss	NOUN
inlawrev-2164	506	40	deduction	deduction	NOUN
inlawrev-2164	506	41	b	b	NOUN
inlawrev-2164	506	42	250	250	NUM
inlawrev-2164	506	43	4,500	4,500	NUM
inlawrev-2164	506	44	loss	loss	NOUN
inlawrev-2164	506	45	deduction	deduction	NOUN
inlawrev-2164	506	46	the	the	DET
inlawrev-2164	506	47	attractiveness	attractiveness	NOUN
inlawrev-2164	506	48	of	of	ADP
inlawrev-2164	506	49	this	this	DET
inlawrev-2164	506	50	kind	kind	NOUN
inlawrev-2164	506	51	of	of	ADP
inlawrev-2164	506	52	arrangement	arrangement	NOUN
inlawrev-2164	506	53	to	to	ADP
inlawrev-2164	506	54	a	a	DET
inlawrev-2164	506	55	promoter	promoter	NOUN
inlawrev-2164	506	56	who	who	PRON
inlawrev-2164	506	57	wants	want	VERB
inlawrev-2164	506	58	to	to	PART
inlawrev-2164	506	59	pass	pass	VERB
inlawrev-2164	506	60	the	the	DET
inlawrev-2164	506	61	bulk	bulk	NOUN
inlawrev-2164	506	62	of	of	ADP
inlawrev-2164	506	63	tax	tax	NOUN
inlawrev-2164	506	64	losses	loss	NOUN
inlawrev-2164	506	65	to	to	ADP
inlawrev-2164	506	66	his	his	PRON
inlawrev-2164	506	67	investor	investor	NOUN
inlawrev-2164	506	68	-	-	PUNCT
inlawrev-2164	506	69	partners	partner	NOUN
inlawrev-2164	506	70	is	be	AUX
inlawrev-2164	506	71	clear	clear	ADJ
inlawrev-2164	506	72	.	.	PUNCT
inlawrev-2164	507	1	by	by	ADP
inlawrev-2164	507	2	allocating	allocate	VERB
inlawrev-2164	507	3	tax	tax	NOUN
inlawrev-2164	507	4	losses	loss	NOUN
inlawrev-2164	507	5	according	accord	VERB
inlawrev-2164	507	6	to	to	ADP
inlawrev-2164	507	7	initial	initial	ADJ
inlawrev-2164	507	8	capital	capital	NOUN
inlawrev-2164	507	9	contributions	contribution	NOUN
inlawrev-2164	507	10	,	,	PUNCT
inlawrev-2164	507	11	g	g	PROPN
inlawrev-2164	507	12	has	have	AUX
inlawrev-2164	507	13	established	establish	VERB
inlawrev-2164	507	14	a	a	DET
inlawrev-2164	507	15	fixed	fix	VERB
inlawrev-2164	507	16	ratio	ratio	NOUN
inlawrev-2164	507	17	that	that	PRON
inlawrev-2164	507	18	passes	pass	VERB
inlawrev-2164	507	19	to	to	ADP
inlawrev-2164	507	20	the	the	DET
inlawrev-2164	507	21	limited	limited	ADJ
inlawrev-2164	507	22	partners	partner	NOUN
inlawrev-2164	507	23	the	the	DET
inlawrev-2164	507	24	benefit	benefit	NOUN
inlawrev-2164	507	25	of	of	ADP
inlawrev-2164	507	26	all	all	DET
inlawrev-2164	507	27	depreciation	depreciation	NOUN
inlawrev-2164	507	28	and	and	CCONJ
inlawrev-2164	507	29	other	other	ADJ
inlawrev-2164	507	30	deductions	deduction	NOUN
inlawrev-2164	507	31	beyond	beyond	ADP
inlawrev-2164	507	32	those	those	PRON
inlawrev-2164	507	33	necessary	necessary	ADJ
inlawrev-2164	507	34	to	to	PART
inlawrev-2164	507	35	shelter	shelter	VERB
inlawrev-2164	507	36	from	from	ADP
inlawrev-2164	507	37	tax	tax	NOUN
inlawrev-2164	507	38	the	the	DET
inlawrev-2164	507	39	net	net	ADJ
inlawrev-2164	507	40	cash	cash	NOUN
inlawrev-2164	507	41	flow	flow	NOUN
inlawrev-2164	507	42	and	and	CCONJ
inlawrev-2164	507	43	debt	debt	NOUN
inlawrev-2164	507	44	amortization	amortization	NOUN
inlawrev-2164	507	45	of	of	ADP
inlawrev-2164	507	46	the	the	DET
inlawrev-2164	507	47	partnership	partnership	NOUN
inlawrev-2164	507	48	.	.	PUNCT
inlawrev-2164	508	1	in	in	ADP
inlawrev-2164	508	2	an	an	DET
inlawrev-2164	508	3	apparent	apparent	ADJ
inlawrev-2164	508	4	desire	desire	NOUN
inlawrev-2164	508	5	to	to	PART
inlawrev-2164	508	6	conceal	conceal	VERB
inlawrev-2164	508	7	the	the	DET
inlawrev-2164	508	8	extreme	extreme	ADJ
inlawrev-2164	508	9	separation	separation	NOUN
inlawrev-2164	508	10	of	of	ADP
inlawrev-2164	508	11	tax	tax	NOUN
inlawrev-2164	508	12	and	and	CCONJ
inlawrev-2164	508	13	economic	economic	ADJ
inlawrev-2164	508	14	consequences	consequence	NOUN
inlawrev-2164	508	15	that	that	SCONJ
inlawrev-2164	508	16	three	three	NUM
inlawrev-2164	508	17	-	-	PUNCT
inlawrev-2164	508	18	way	way	NOUN
inlawrev-2164	508	19	systems	system	NOUN
inlawrev-2164	508	20	can	can	AUX
inlawrev-2164	508	21	effect	effect	VERB
inlawrev-2164	508	22	,	,	PUNCT
inlawrev-2164	508	23	they	they	PRON
inlawrev-2164	508	24	are	be	AUX
inlawrev-2164	508	25	frequently	frequently	ADV
inlawrev-2164	508	26	drafted	draft	VERB
inlawrev-2164	508	27	in	in	ADP
inlawrev-2164	508	28	ways	way	NOUN
inlawrev-2164	508	29	that	that	PRON
inlawrev-2164	508	30	are	be	AUX
inlawrev-2164	508	31	extremely	extremely	ADV
inlawrev-2164	508	32	difficult	difficult	ADJ
inlawrev-2164	508	33	for	for	ADP
inlawrev-2164	508	34	the	the	DET
inlawrev-2164	508	35	uninitiated	uninitiated	ADJ
inlawrev-2164	508	36	to	to	ADP
inlawrev-2164	508	37	decipher	decipher	PROPN
inlawrev-2164	508	38	.	.	PUNCT
inlawrev-2164	509	1	for	for	ADP
inlawrev-2164	509	2	example	example	NOUN
inlawrev-2164	509	3	,	,	PUNCT
inlawrev-2164	509	4	the	the	DET
inlawrev-2164	509	5	"	"	PUNCT
inlawrev-2164	509	6	taxable	taxable	ADJ
inlawrev-2164	509	7	income	income	NOUN
inlawrev-2164	509	8	or	or	CCONJ
inlawrev-2164	509	9	loss	loss	NOUN
inlawrev-2164	509	10	"	"	PUNCT
inlawrev-2164	509	11	and	and	CCONJ
inlawrev-2164	509	12	"	"	PUNCT
inlawrev-2164	509	13	net	net	ADJ
inlawrev-2164	509	14	cash	cash	NOUN
inlawrev-2164	509	15	flow	flow	NOUN
inlawrev-2164	509	16	"	"	PUNCT
inlawrev-2164	509	17	allocations	allocation	NOUN
inlawrev-2164	509	18	may	may	AUX
inlawrev-2164	509	19	be	be	AUX
inlawrev-2164	509	20	carefully	carefully	ADV
inlawrev-2164	509	21	defined	define	VERB
inlawrev-2164	509	22	but	but	CCONJ
inlawrev-2164	509	23	never	never	ADV
inlawrev-2164	509	24	so	so	ADV
inlawrev-2164	509	25	labeled	label	VERB
inlawrev-2164	509	26	.	.	PUNCT
inlawrev-2164	510	1	88see	88see	PROPN
inlawrev-2164	510	2	section	section	PROPN
inlawrev-2164	510	3	ii	ii	PROPN
inlawrev-2164	510	4	supra	supra	PROPN
inlawrev-2164	510	5	.	.	PUNCT
inlawrev-2164	511	1	1975	1975	NUM
inlawrev-2164	511	2	]	]	PUNCT
inlawrev-2164	511	3	realty	realty	NOUN
inlawrev-2164	511	4	shelter	shelter	VERB
inlawrev-2164	511	5	partnerships	partnership	NOUN
inlawrev-2164	511	6	925	925	NUM
inlawrev-2164	511	7	it	it	PRON
inlawrev-2164	511	8	has	have	AUX
inlawrev-2164	511	9	never	never	ADV
inlawrev-2164	511	10	been	be	AUX
inlawrev-2164	511	11	decided	decide	VERB
inlawrev-2164	511	12	whether	whether	SCONJ
inlawrev-2164	511	13	allocations	allocation	NOUN
inlawrev-2164	511	14	of	of	ADP
inlawrev-2164	511	15	"	"	PUNCT
inlawrev-2164	511	16	taxable	taxable	ADJ
inlawrev-2164	511	17	income	income	NOUN
inlawrev-2164	511	18	or	or	CCONJ
inlawrev-2164	511	19	loss	loss	NOUN
inlawrev-2164	511	20	"	"	PUNCT
inlawrev-2164	511	21	are	be	AUX
inlawrev-2164	511	22	subject	subject	ADJ
inlawrev-2164	511	23	to	to	ADP
inlawrev-2164	511	24	the	the	DET
inlawrev-2164	511	25	"	"	PUNCT
inlawrev-2164	511	26	principal	principal	ADJ
inlawrev-2164	511	27	purpose	purpose	NOUN
inlawrev-2164	511	28	"	"	PUNCT
inlawrev-2164	511	29	limitation	limitation	NOUN
inlawrev-2164	511	30	of	of	ADP
inlawrev-2164	511	31	code	code	NOUN
inlawrev-2164	511	32	section	section	NOUN
inlawrev-2164	511	33	704(b	704(b	PROPN
inlawrev-2164	511	34	)	)	PUNCT
inlawrev-2164	511	35	(	(	PUNCT
inlawrev-2164	511	36	2	2	NUM
inlawrev-2164	511	37	)	)	PUNCT
inlawrev-2164	511	38	,	,	PUNCT
inlawrev-2164	511	39	and	and	CCONJ
inlawrev-2164	511	40	the	the	DET
inlawrev-2164	511	41	committee	committee	NOUN
inlawrev-2164	511	42	on	on	ADP
inlawrev-2164	511	43	partnerships	partnership	NOUN
inlawrev-2164	511	44	of	of	ADP
inlawrev-2164	511	45	the	the	DET
inlawrev-2164	511	46	american	american	PROPN
inlawrev-2164	511	47	bar	bar	PROPN
inlawrev-2164	511	48	association	association	NOUN
inlawrev-2164	511	49	's	's	PART
inlawrev-2164	511	50	tax	tax	NOUN
inlawrev-2164	511	51	section	section	NOUN
inlawrev-2164	511	52	recommended	recommend	VERB
inlawrev-2164	511	53	last	last	ADJ
inlawrev-2164	511	54	summer	summer	NOUN
inlawrev-2164	511	55	that	that	PRON
inlawrev-2164	511	56	subchapter	subchapter	NOUN
inlawrev-2164	511	57	k	k	NOUN
inlawrev-2164	511	58	be	be	AUX
inlawrev-2164	511	59	amended	amend	VERB
inlawrev-2164	511	60	specifically	specifically	ADV
inlawrev-2164	511	61	to	to	PART
inlawrev-2164	511	62	make	make	VERB
inlawrev-2164	511	63	allocations	allocation	NOUN
inlawrev-2164	511	64	of	of	ADP
inlawrev-2164	511	65	"	"	PUNCT
inlawrev-2164	511	66	taxable	taxable	ADJ
inlawrev-2164	511	67	income	income	NOUN
inlawrev-2164	511	68	or	or	CCONJ
inlawrev-2164	511	69	loss	loss	NOUN
inlawrev-2164	511	70	"	"	PUNCT
inlawrev-2164	511	71	subject	subject	NOUN
inlawrev-2164	511	72	to	to	ADP
inlawrev-2164	511	73	the	the	DET
inlawrev-2164	511	74	principal	principal	ADJ
inlawrev-2164	511	75	purpose	purpose	NOUN
inlawrev-2164	511	76	limitation	limitation	NOUN
inlawrev-2164	511	77	.	.	PUNCT
inlawrev-2164	512	1	69	69	NUM
inlawrev-2164	512	2	this	this	DET
inlawrev-2164	512	3	suggestion	suggestion	NOUN
inlawrev-2164	512	4	would	would	AUX
inlawrev-2164	512	5	not	not	PART
inlawrev-2164	512	6	necessarily	necessarily	ADV
inlawrev-2164	512	7	accomplish	accomplish	VERB
inlawrev-2164	512	8	anything	anything	PRON
inlawrev-2164	512	9	,	,	PUNCT
inlawrev-2164	512	10	because	because	SCONJ
inlawrev-2164	512	11	it	it	PRON
inlawrev-2164	512	12	is	be	AUX
inlawrev-2164	512	13	not	not	PART
inlawrev-2164	512	14	clear	clear	ADJ
inlawrev-2164	512	15	how	how	SCONJ
inlawrev-2164	512	16	the	the	DET
inlawrev-2164	512	17	principal	principal	ADJ
inlawrev-2164	512	18	purpose	purpose	NOUN
inlawrev-2164	512	19	limitation	limitation	NOUN
inlawrev-2164	512	20	would	would	AUX
inlawrev-2164	512	21	be	be	AUX
inlawrev-2164	512	22	applied	apply	VERB
inlawrev-2164	512	23	.	.	PUNCT
inlawrev-2164	513	1	one	one	NUM
inlawrev-2164	513	2	basic	basic	ADJ
inlawrev-2164	513	3	problem	problem	NOUN
inlawrev-2164	513	4	is	be	AUX
inlawrev-2164	513	5	that	that	SCONJ
inlawrev-2164	513	6	standards	standard	NOUN
inlawrev-2164	513	7	for	for	ADP
inlawrev-2164	513	8	the	the	DET
inlawrev-2164	513	9	application	application	NOUN
inlawrev-2164	513	10	of	of	ADP
inlawrev-2164	513	11	the	the	DET
inlawrev-2164	513	12	principal	principal	ADJ
inlawrev-2164	513	13	purpose	purpose	NOUN
inlawrev-2164	513	14	limitation	limitation	NOUN
inlawrev-2164	513	15	have	have	AUX
inlawrev-2164	513	16	never	never	ADV
inlawrev-2164	513	17	been	be	AUX
inlawrev-2164	513	18	developed	develop	VERB
inlawrev-2164	513	19	.	.	PUNCT
inlawrev-2164	514	1	the	the	DET
inlawrev-2164	514	2	only	only	ADJ
inlawrev-2164	514	3	decision	decision	NOUN
inlawrev-2164	514	4	that	that	PRON
inlawrev-2164	514	5	disregarded	disregard	VERB
inlawrev-2164	514	6	an	an	DET
inlawrev-2164	514	7	allocation	allocation	NOUN
inlawrev-2164	514	8	on	on	ADP
inlawrev-2164	514	9	the	the	DET
inlawrev-2164	514	10	basis	basis	NOUN
inlawrev-2164	514	11	of	of	ADP
inlawrev-2164	514	12	section	section	NOUN
inlawrev-2164	514	13	704(b	704(b	PROPN
inlawrev-2164	514	14	)	)	PUNCT
inlawrev-2164	514	15	(	(	PUNCT
inlawrev-2164	514	16	2	2	X
inlawrev-2164	514	17	)	)	PUNCT
inlawrev-2164	514	18	is	be	AUX
inlawrev-2164	514	19	stanley	stanley	PROPN
inlawrev-2164	514	20	c.	c.	PROPN
inlawrev-2164	514	21	orrisch	orrisch	PROPN
inlawrev-2164	514	22	,	,	PUNCT
inlawrev-2164	514	23	90	90	NUM
inlawrev-2164	514	24	which	which	PRON
inlawrev-2164	514	25	involved	involve	VERB
inlawrev-2164	514	26	such	such	DET
inlawrev-2164	514	27	a	a	DET
inlawrev-2164	514	28	clear	clear	ADV
inlawrev-2164	514	29	-	-	PUNCT
inlawrev-2164	514	30	cut	cut	VERB
inlawrev-2164	514	31	violation	violation	NOUN
inlawrev-2164	514	32	of	of	ADP
inlawrev-2164	514	33	section	section	NOUN
inlawrev-2164	514	34	704(b	704(b	PROPN
inlawrev-2164	514	35	)	)	PUNCT
inlawrev-2164	514	36	that	that	SCONJ
inlawrev-2164	514	37	it	it	PRON
inlawrev-2164	514	38	offers	offer	VERB
inlawrev-2164	514	39	little	little	ADJ
inlawrev-2164	514	40	insight	insight	NOUN
inlawrev-2164	514	41	into	into	ADP
inlawrev-2164	514	42	the	the	DET
inlawrev-2164	514	43	scope	scope	NOUN
inlawrev-2164	514	44	of	of	ADP
inlawrev-2164	514	45	the	the	DET
inlawrev-2164	514	46	principal	principal	ADJ
inlawrev-2164	514	47	purpose	purpose	NOUN
inlawrev-2164	514	48	limitation	limitation	NOUN
inlawrev-2164	514	49	.	.	PUNCT
inlawrev-2164	515	1	orrisch	orrisch	PROPN
inlawrev-2164	515	2	involved	involve	VERB
inlawrev-2164	515	3	two	two	NUM
inlawrev-2164	515	4	husband	husband	NOUN
inlawrev-2164	515	5	and	and	CCONJ
inlawrev-2164	515	6	wife	wife	NOUN
inlawrev-2164	515	7	couples	couple	NOUN
inlawrev-2164	515	8	,	,	PUNCT
inlawrev-2164	515	9	the	the	DET
inlawrev-2164	515	10	orrisches	orrische	NOUN
inlawrev-2164	515	11	and	and	CCONJ
inlawrev-2164	515	12	the	the	DET
inlawrev-2164	515	13	crisafis	crisafis	NOUN
inlawrev-2164	515	14	,	,	PUNCT
inlawrev-2164	515	15	who	who	PRON
inlawrev-2164	515	16	had	have	AUX
inlawrev-2164	515	17	been	be	AUX
inlawrev-2164	515	18	equal	equal	ADJ
inlawrev-2164	515	19	partners	partner	NOUN
inlawrev-2164	515	20	in	in	ADP
inlawrev-2164	515	21	the	the	DET
inlawrev-2164	515	22	ownership	ownership	NOUN
inlawrev-2164	515	23	of	of	ADP
inlawrev-2164	515	24	two	two	NUM
inlawrev-2164	515	25	apartment	apartment	NOUN
inlawrev-2164	515	26	houses	house	NOUN
inlawrev-2164	515	27	.	.	PUNCT
inlawrev-2164	516	1	in	in	ADP
inlawrev-2164	516	2	a	a	DET
inlawrev-2164	516	3	year	year	NOUN
inlawrev-2164	516	4	in	in	ADP
inlawrev-2164	516	5	which	which	PRON
inlawrev-2164	516	6	the	the	DET
inlawrev-2164	516	7	crisafis	crisafis	NOUN
inlawrev-2164	516	8	had	have	VERB
inlawrev-2164	516	9	substantial	substantial	ADJ
inlawrev-2164	516	10	tax	tax	NOUN
inlawrev-2164	516	11	losses	loss	NOUN
inlawrev-2164	516	12	from	from	ADP
inlawrev-2164	516	13	other	other	ADJ
inlawrev-2164	516	14	sources	source	NOUN
inlawrev-2164	516	15	,	,	PUNCT
inlawrev-2164	516	16	they	they	PRON
inlawrev-2164	516	17	changed	change	VERB
inlawrev-2164	516	18	their	their	PRON
inlawrev-2164	516	19	agreement	agreement	NOUN
inlawrev-2164	516	20	and	and	CCONJ
inlawrev-2164	516	21	allocated	allocate	VERB
inlawrev-2164	516	22	the	the	DET
inlawrev-2164	516	23	orrisches	orrische	NOUN
inlawrev-2164	516	24	all	all	DET
inlawrev-2164	516	25	the	the	DET
inlawrev-2164	516	26	depreciation	depreciation	NOUN
inlawrev-2164	516	27	deductions	deduction	NOUN
inlawrev-2164	516	28	of	of	ADP
inlawrev-2164	516	29	the	the	DET
inlawrev-2164	516	30	partnership	partnership	NOUN
inlawrev-2164	516	31	.	.	PUNCT
inlawrev-2164	517	1	the	the	DET
inlawrev-2164	517	2	orrisches	orrische	NOUN
inlawrev-2164	517	3	'	'	PART
inlawrev-2164	517	4	capital	capital	NOUN
inlawrev-2164	517	5	account	account	NOUN
inlawrev-2164	517	6	was	be	AUX
inlawrev-2164	517	7	lowered	lower	VERB
inlawrev-2164	517	8	by	by	ADP
inlawrev-2164	517	9	the	the	DET
inlawrev-2164	517	10	amount	amount	NOUN
inlawrev-2164	517	11	of	of	ADP
inlawrev-2164	517	12	all	all	DET
inlawrev-2164	517	13	the	the	DET
inlawrev-2164	517	14	depreciation	depreciation	NOUN
inlawrev-2164	517	15	deductions	deduction	NOUN
inlawrev-2164	517	16	allocated	allocate	VERB
inlawrev-2164	517	17	to	to	ADP
inlawrev-2164	517	18	them	they	PRON
inlawrev-2164	517	19	,	,	PUNCT
inlawrev-2164	517	20	with	with	ADP
inlawrev-2164	517	21	the	the	DET
inlawrev-2164	517	22	result	result	NOUN
inlawrev-2164	517	23	that	that	SCONJ
inlawrev-2164	517	24	their	their	PRON
inlawrev-2164	517	25	account	account	NOUN
inlawrev-2164	517	26	was	be	AUX
inlawrev-2164	517	27	far	far	ADV
inlawrev-2164	517	28	below	below	ADP
inlawrev-2164	517	29	that	that	PRON
inlawrev-2164	517	30	of	of	ADP
inlawrev-2164	517	31	the	the	DET
inlawrev-2164	517	32	crisafis	crisafis	NOUN
inlawrev-2164	517	33	.	.	PUNCT
inlawrev-2164	518	1	the	the	DET
inlawrev-2164	518	2	court	court	NOUN
inlawrev-2164	518	3	found	find	VERB
inlawrev-2164	518	4	that	that	SCONJ
inlawrev-2164	518	5	the	the	DET
inlawrev-2164	518	6	charges	charge	NOUN
inlawrev-2164	518	7	against	against	ADP
inlawrev-2164	518	8	the	the	DET
inlawrev-2164	518	9	orrisches	orrische	NOUN
inlawrev-2164	518	10	'	'	PART
inlawrev-2164	518	11	capital	capital	NOUN
inlawrev-2164	518	12	account	account	NOUN
inlawrev-2164	518	13	had	have	VERB
inlawrev-2164	518	14	no	no	DET
inlawrev-2164	518	15	economic	economic	ADJ
inlawrev-2164	518	16	significance	significance	NOUN
inlawrev-2164	518	17	.	.	PUNCT
inlawrev-2164	519	1	the	the	DET
inlawrev-2164	519	2	shift	shift	NOUN
inlawrev-2164	519	3	in	in	ADP
inlawrev-2164	519	4	the	the	DET
inlawrev-2164	519	5	allocation	allocation	NOUN
inlawrev-2164	519	6	of	of	ADP
inlawrev-2164	519	7	depreciation	depreciation	NOUN
inlawrev-2164	519	8	deductions	deduction	NOUN
inlawrev-2164	519	9	,	,	PUNCT
inlawrev-2164	519	10	although	although	SCONJ
inlawrev-2164	519	11	reflected	reflect	VERB
inlawrev-2164	519	12	as	as	ADP
inlawrev-2164	519	13	a	a	DET
inlawrev-2164	519	14	charge	charge	NOUN
inlawrev-2164	519	15	against	against	ADP
inlawrev-2164	519	16	the	the	DET
inlawrev-2164	519	17	orrisches	orrische	NOUN
inlawrev-2164	519	18	'	'	PART
inlawrev-2164	519	19	capital	capital	NOUN
inlawrev-2164	519	20	account	account	NOUN
inlawrev-2164	519	21	,	,	PUNCT
inlawrev-2164	519	22	had	have	VERB
inlawrev-2164	519	23	no	no	DET
inlawrev-2164	519	24	effect	effect	NOUN
inlawrev-2164	519	25	on	on	ADP
inlawrev-2164	519	26	any	any	PRON
inlawrev-2164	519	27	of	of	ADP
inlawrev-2164	519	28	the	the	DET
inlawrev-2164	519	29	non	non	ADJ
inlawrev-2164	519	30	-	-	ADJ
inlawrev-2164	519	31	tax	tax	ADJ
inlawrev-2164	519	32	arrangements	arrangement	NOUN
inlawrev-2164	519	33	of	of	ADP
inlawrev-2164	519	34	the	the	DET
inlawrev-2164	519	35	parties	party	NOUN
inlawrev-2164	519	36	,	,	PUNCT
inlawrev-2164	519	37	not	not	PART
inlawrev-2164	519	38	even	even	ADV
inlawrev-2164	519	39	on	on	ADP
inlawrev-2164	519	40	the	the	DET
inlawrev-2164	519	41	division	division	NOUN
inlawrev-2164	519	42	of	of	ADP
inlawrev-2164	519	43	the	the	DET
inlawrev-2164	519	44	proceeds	proceed	NOUN
inlawrev-2164	519	45	from	from	ADP
inlawrev-2164	519	46	the	the	DET
inlawrev-2164	519	47	sale	sale	NOUN
inlawrev-2164	519	48	of	of	ADP
inlawrev-2164	519	49	the	the	DET
inlawrev-2164	519	50	partnership	partnership	NOUN
inlawrev-2164	519	51	property	property	NOUN
inlawrev-2164	519	52	.	.	PUNCT
inlawrev-2164	520	1	the	the	DET
inlawrev-2164	520	2	basic	basic	ADJ
inlawrev-2164	520	3	test	test	NOUN
inlawrev-2164	520	4	for	for	ADP
inlawrev-2164	520	5	determining	determine	VERB
inlawrev-2164	520	6	whether	whether	SCONJ
inlawrev-2164	520	7	the	the	DET
inlawrev-2164	520	8	principal	principal	ADJ
inlawrev-2164	520	9	purpose	purpose	NOUN
inlawrev-2164	520	10	of	of	ADP
inlawrev-2164	520	11	an	an	DET
inlawrev-2164	520	12	allocation	allocation	NOUN
inlawrev-2164	520	13	is	be	AUX
inlawrev-2164	520	14	for	for	ADP
inlawrev-2164	520	15	the	the	DET
inlawrev-2164	520	16	avoidance	avoidance	NOUN
inlawrev-2164	520	17	or	or	CCONJ
inlawrev-2164	520	18	evasion	evasion	NOUN
inlawrev-2164	520	19	of	of	ADP
inlawrev-2164	520	20	tax	tax	NOUN
inlawrev-2164	520	21	is	be	AUX
inlawrev-2164	520	22	whether	whether	SCONJ
inlawrev-2164	520	23	it	it	PRON
inlawrev-2164	520	24	has	have	VERB
inlawrev-2164	520	25	"	"	PUNCT
inlawrev-2164	520	26	substantial	substantial	ADJ
inlawrev-2164	520	27	economic	economic	ADJ
inlawrev-2164	520	28	effect	effect	NOUN
inlawrev-2164	520	29	and	and	CCONJ
inlawrev-2164	520	30	is	be	AUX
inlawrev-2164	520	31	not	not	PART
inlawrev-2164	520	32	merely	merely	ADV
inlawrev-2164	520	33	a	a	DET
inlawrev-2164	520	34	device	device	NOUN
inlawrev-2164	520	35	for	for	ADP
inlawrev-2164	520	36	reducing	reduce	VERB
inlawrev-2164	520	37	the	the	DET
inlawrev-2164	520	38	taxes	taxis	NOUN
inlawrev-2164	520	39	of	of	ADP
inlawrev-2164	520	40	certain	certain	ADJ
inlawrev-2164	520	41	partners	partner	NOUN
inlawrev-2164	520	42	without	without	ADP
inlawrev-2164	520	43	actually	actually	ADV
inlawrev-2164	520	44	affecting	affect	VERB
inlawrev-2164	520	45	their	their	PRON
inlawrev-2164	520	46	shares	share	NOUN
inlawrev-2164	520	47	of	of	ADP
inlawrev-2164	520	48	partnership	partnership	NOUN
inlawrev-2164	520	49	income	income	NOUN
inlawrev-2164	520	50	.	.	PUNCT
inlawrev-2164	520	51	.	.	PUNCT
inlawrev-2164	520	52	.	.	PUNCT
inlawrev-2164	521	1	."91	."91	PUNCT
inlawrev-2164	522	1	since	since	SCONJ
inlawrev-2164	522	2	the	the	DET
inlawrev-2164	522	3	allocation	allocation	NOUN
inlawrev-2164	522	4	of	of	ADP
inlawrev-2164	522	5	all	all	DET
inlawrev-2164	522	6	the	the	DET
inlawrev-2164	522	7	depreciation	depreciation	NOUN
inlawrev-2164	522	8	deductions	deduction	NOUN
inlawrev-2164	522	9	to	to	ADP
inlawrev-2164	522	10	the	the	DET
inlawrev-2164	522	11	orrisches	orrische	NOUN
inlawrev-2164	522	12	did	do	AUX
inlawrev-2164	522	13	not	not	PART
inlawrev-2164	522	14	"	"	PUNCT
inlawrev-2164	522	15	actually	actually	ADV
inlawrev-2164	522	16	affect	affect	VERB
inlawrev-2164	522	17	the	the	DET
inlawrev-2164	522	18	dollar	dollar	NOUN
inlawrev-2164	522	19	amount	amount	NOUN
inlawrev-2164	522	20	of	of	ADP
inlawrev-2164	522	21	the	the	DET
inlawrev-2164	522	22	partners	partner	NOUN
inlawrev-2164	522	23	'	'	PART
inlawrev-2164	522	24	shares	share	NOUN
inlawrev-2164	522	25	of	of	ADP
inlawrev-2164	522	26	the	the	DET
inlawrev-2164	522	27	total	total	ADJ
inlawrev-2164	522	28	partnership	partnership	NOUN
inlawrev-2164	522	29	income	income	NOUN
inlawrev-2164	522	30	or	or	CCONJ
inlawrev-2164	522	31	loss	loss	NOUN
inlawrev-2164	522	32	independently	independently	ADV
inlawrev-2164	522	33	of	of	ADP
inlawrev-2164	522	34	tax	tax	NOUN
inlawrev-2164	522	35	consequences,"92	consequences,"92	NOUN
inlawrev-2164	522	36	it	it	PRON
inlawrev-2164	522	37	was	be	AUX
inlawrev-2164	522	38	disregarded	disregard	VERB
inlawrev-2164	522	39	and	and	CCONJ
inlawrev-2164	522	40	reallocated	reallocate	VERB
inlawrev-2164	522	41	according	accord	VERB
inlawrev-2164	522	42	to	to	ADP
inlawrev-2164	522	43	"	"	PUNCT
inlawrev-2164	522	44	taxable	taxable	ADJ
inlawrev-2164	522	45	income	income	NOUN
inlawrev-2164	522	46	or	or	CCONJ
inlawrev-2164	522	47	loss	loss	NOUN
inlawrev-2164	522	48	,	,	PUNCT
inlawrev-2164	522	49	as	as	SCONJ
inlawrev-2164	522	50	described	describe	VERB
inlawrev-2164	522	51	in	in	ADP
inlawrev-2164	522	52	section	section	NOUN
inlawrev-2164	522	53	702(a	702(a	PROPN
inlawrev-2164	522	54	)	)	PUNCT
inlawrev-2164	522	55	(	(	PUNCT
inlawrev-2164	522	56	9	9	NUM
inlawrev-2164	522	57	)	)	PUNCT
inlawrev-2164	522	58	,	,	PUNCT
inlawrev-2164	522	59	"	"	PUNCT
inlawrev-2164	522	60	89aba	89aba	PROPN
inlawrev-2164	522	61	committee	committee	NOUN
inlawrev-2164	522	62	on	on	ADP
inlawrev-2164	522	63	partnerships	partnership	NOUN
inlawrev-2164	522	64	,	,	PUNCT
inlawrev-2164	522	65	report	report	NOUN
inlawrev-2164	522	66	of	of	ADP
inlawrev-2164	522	67	the	the	DET
inlawrev-2164	522	68	committee	committee	NOUN
inlawrev-2164	522	69	on	on	ADP
inlawrev-2164	522	70	partnerships	partnership	NOUN
inlawrev-2164	522	71	,	,	PUNCT
inlawrev-2164	522	72	tax	tax	NOUN
inlawrev-2164	522	73	section	section	NOUN
inlawrev-2164	522	74	recommendation	recommendation	NOUN
inlawrev-2164	522	75	no	no	INTJ
inlawrev-2164	522	76	.	.	PROPN
inlawrev-2164	523	1	197a-5	197a-5	NUM
inlawrev-2164	523	2	,	,	PUNCT
inlawrev-2164	523	3	27	27	NUM
inlawrev-2164	523	4	tax	tax	NOUN
inlawrev-2164	523	5	law	law	NOUN
inlawrev-2164	523	6	.	.	PUNCT
inlawrev-2164	524	1	839	839	NUM
inlawrev-2164	524	2	,	,	PUNCT
inlawrev-2164	524	3	847	847	NUM
inlawrev-2164	524	4	(	(	PUNCT
inlawrev-2164	524	5	1974	1974	NUM
inlawrev-2164	524	6	)	)	PUNCT
inlawrev-2164	524	7	.	.	PUNCT
inlawrev-2164	525	1	9055	9055	NUM
inlawrev-2164	525	2	t.c	t.c	PROPN
inlawrev-2164	525	3	.	.	PROPN
inlawrev-2164	526	1	395	395	NUM
inlawrev-2164	526	2	(	(	PUNCT
inlawrev-2164	526	3	1970	1970	NUM
inlawrev-2164	526	4	)	)	PUNCT
inlawrev-2164	526	5	,	,	PUNCT
inlawrev-2164	526	6	affd	affd	VERB
inlawrev-2164	526	7	per	per	ADP
inlawrev-2164	526	8	curiam	curiam	NOUN
inlawrev-2164	526	9	p	p	PROPN
inlawrev-2164	526	10	-	-	PUNCT
inlawrev-2164	526	11	h	h	PROPN
inlawrev-2164	526	12	1973	1973	NUM
inlawrev-2164	526	13	fed	fed	PROPN
inlawrev-2164	526	14	.	.	PUNCT
inlawrev-2164	527	1	taxes	taxis	NOUN
inlawrev-2164	527	2	fl	fl	ADP
inlawrev-2164	527	3	28	28	NUM
inlawrev-2164	527	4	,	,	PUNCT
inlawrev-2164	527	5	566	566	NUM
inlawrev-2164	527	6	(	(	PUNCT
inlawrev-2164	527	7	31	31	NUM
inlawrev-2164	527	8	am	am	NOUN
inlawrev-2164	527	9	.	.	PUNCT
inlawrev-2164	528	1	fed	fed	PROPN
inlawrev-2164	528	2	.	.	PUNCT
inlawrev-2164	529	1	tax	tax	NOUN
inlawrev-2164	529	2	r.2d	r.2d	PUNCT
inlawrev-2164	529	3	fl	fl	NUM
inlawrev-2164	529	4	73	73	NUM
inlawrev-2164	529	5	-	-	SYM
inlawrev-2164	529	6	556	556	NUM
inlawrev-2164	529	7	,	,	PUNCT
inlawrev-2164	529	8	at	at	ADP
inlawrev-2164	529	9	73	73	NUM
inlawrev-2164	529	10	-	-	SYM
inlawrev-2164	529	11	1069	1069	NUM
inlawrev-2164	529	12	)	)	PUNCT
inlawrev-2164	529	13	(	(	PUNCT
inlawrev-2164	529	14	9th	9th	ADJ
inlawrev-2164	529	15	cir	cir	NOUN
inlawrev-2164	529	16	.	.	PROPN
inlawrev-2164	529	17	,	,	PUNCT
inlawrev-2164	529	18	mar	mar	PROPN
inlawrev-2164	529	19	.	.	PROPN
inlawrev-2164	529	20	30	30	NUM
inlawrev-2164	529	21	,	,	PUNCT
inlawrev-2164	529	22	1973	1973	NUM
inlawrev-2164	529	23	)	)	PUNCT
inlawrev-2164	529	24	.	.	PUNCT
inlawrev-2164	530	1	91	91	NUM
inlawrev-2164	530	2	s.	s.	PROPN
inlawrev-2164	530	3	rep	rep	PROPN
inlawrev-2164	530	4	.	.	PROPN
inlawrev-2164	530	5	no	no	PROPN
inlawrev-2164	530	6	.	.	NOUN
inlawrev-2164	530	7	1622	1622	NUM
inlawrev-2164	530	8	,	,	PUNCT
inlawrev-2164	530	9	83d	83d	NUM
inlawrev-2164	530	10	cong	cong	NOUN
inlawrev-2164	530	11	.	.	PROPN
inlawrev-2164	530	12	,	,	PUNCT
inlawrev-2164	530	13	2d	2d	PROPN
inlawrev-2164	530	14	sess	sess	NOUN
inlawrev-2164	530	15	.	.	PUNCT
inlawrev-2164	531	1	379	379	NUM
inlawrev-2164	531	2	(	(	PUNCT
inlawrev-2164	531	3	1954	1954	NUM
inlawrev-2164	531	4	)	)	PUNCT
inlawrev-2164	531	5	.	.	PUNCT
inlawrev-2164	532	1	92treas	92treas	X
inlawrev-2164	532	2	.	.	PUNCT
inlawrev-2164	533	1	reg	reg	NOUN
inlawrev-2164	533	2	.	.	PUNCT
inlawrev-2164	534	1	§	§	PROPN
inlawrev-2164	534	2	1.704	1.704	NUM
inlawrev-2164	534	3	-	-	SYM
inlawrev-2164	534	4	1	1	NUM
inlawrev-2164	534	5	(	(	PUNCT
inlawrev-2164	534	6	b	b	NOUN
inlawrev-2164	534	7	)	)	PUNCT
inlawrev-2164	534	8	(	(	PUNCT
inlawrev-2164	534	9	2	2	NUM
inlawrev-2164	534	10	)	)	PUNCT
inlawrev-2164	534	11	(	(	PUNCT
inlawrev-2164	534	12	1964	1964	NUM
inlawrev-2164	534	13	)	)	PUNCT
inlawrev-2164	534	14	.	.	PUNCT
inlawrev-2164	535	1	926	926	NUM
inlawrev-2164	535	2	indiana	indiana	PROPN
inlawrev-2164	535	3	law	law	PROPN
inlawrev-2164	535	4	review	review	NOUN
inlawrev-2164	535	5	[	[	X
inlawrev-2164	535	6	vol	vol	NOUN
inlawrev-2164	535	7	.	.	PUNCT
inlawrev-2164	535	8	8:899	8:899	NOUN
inlawrev-2164	535	9	that	that	PRON
inlawrev-2164	535	10	is	be	AUX
inlawrev-2164	535	11	,	,	PUNCT
inlawrev-2164	535	12	according	accord	VERB
inlawrev-2164	535	13	to	to	ADP
inlawrev-2164	535	14	the	the	DET
inlawrev-2164	535	15	parties	party	NOUN
inlawrev-2164	535	16	'	'	PART
inlawrev-2164	535	17	50	50	NUM
inlawrev-2164	535	18	-	-	SYM
inlawrev-2164	535	19	50	50	NUM
inlawrev-2164	535	20	ratio	ratio	NOUN
inlawrev-2164	535	21	for	for	ADP
inlawrev-2164	535	22	sharing	share	VERB
inlawrev-2164	535	23	the	the	DET
inlawrev-2164	535	24	general	general	ADJ
inlawrev-2164	535	25	profits	profit	NOUN
inlawrev-2164	535	26	or	or	CCONJ
inlawrev-2164	535	27	losses	loss	NOUN
inlawrev-2164	535	28	.	.	PUNCT
inlawrev-2164	536	1	allocations	allocation	NOUN
inlawrev-2164	536	2	of	of	ADP
inlawrev-2164	536	3	"	"	PUNCT
inlawrev-2164	536	4	taxable	taxable	ADJ
inlawrev-2164	536	5	income	income	NOUN
inlawrev-2164	536	6	or	or	CCONJ
inlawrev-2164	536	7	loss	loss	NOUN
inlawrev-2164	536	8	"	"	PUNCT
inlawrev-2164	536	9	are	be	AUX
inlawrev-2164	536	10	often	often	ADV
inlawrev-2164	536	11	difficult	difficult	ADJ
inlawrev-2164	536	12	to	to	PART
inlawrev-2164	536	13	attack	attack	VERB
inlawrev-2164	536	14	under	under	ADP
inlawrev-2164	536	15	the	the	DET
inlawrev-2164	536	16	principal	principal	ADJ
inlawrev-2164	536	17	purpose	purpose	NOUN
inlawrev-2164	536	18	limitation	limitation	NOUN
inlawrev-2164	536	19	.	.	PUNCT
inlawrev-2164	537	1	care	care	NOUN
inlawrev-2164	537	2	has	have	AUX
inlawrev-2164	537	3	usually	usually	ADV
inlawrev-2164	537	4	been	be	AUX
inlawrev-2164	537	5	taken	take	VERB
inlawrev-2164	537	6	to	to	PART
inlawrev-2164	537	7	relate	relate	VERB
inlawrev-2164	537	8	the	the	DET
inlawrev-2164	537	9	allocation	allocation	NOUN
inlawrev-2164	537	10	of	of	ADP
inlawrev-2164	537	11	taxable	taxable	ADJ
inlawrev-2164	537	12	income	income	NOUN
inlawrev-2164	537	13	or	or	CCONJ
inlawrev-2164	537	14	loss	loss	NOUN
inlawrev-2164	537	15	to	to	ADP
inlawrev-2164	537	16	some	some	DET
inlawrev-2164	537	17	economic	economic	ADJ
inlawrev-2164	537	18	aspect	aspect	NOUN
inlawrev-2164	537	19	of	of	ADP
inlawrev-2164	537	20	the	the	DET
inlawrev-2164	537	21	partnership	partnership	NOUN
inlawrev-2164	537	22	,	,	PUNCT
inlawrev-2164	537	23	such	such	ADJ
inlawrev-2164	537	24	as	as	ADP
inlawrev-2164	537	25	initial	initial	ADJ
inlawrev-2164	537	26	contribution	contribution	NOUN
inlawrev-2164	537	27	to	to	ADP
inlawrev-2164	537	28	capital	capital	NOUN
inlawrev-2164	537	29	.	.	PUNCT
inlawrev-2164	538	1	furthermore	furthermore	ADV
inlawrev-2164	538	2	,	,	PUNCT
inlawrev-2164	538	3	it	it	PRON
inlawrev-2164	538	4	is	be	AUX
inlawrev-2164	538	5	difficult	difficult	ADJ
inlawrev-2164	538	6	to	to	PART
inlawrev-2164	538	7	determine	determine	VERB
inlawrev-2164	538	8	how	how	SCONJ
inlawrev-2164	538	9	an	an	DET
inlawrev-2164	538	10	allocation	allocation	NOUN
inlawrev-2164	538	11	of	of	ADP
inlawrev-2164	538	12	taxable	taxable	ADJ
inlawrev-2164	538	13	income	income	NOUN
inlawrev-2164	538	14	or	or	CCONJ
inlawrev-2164	538	15	loss	loss	NOUN
inlawrev-2164	538	16	in	in	ADP
inlawrev-2164	538	17	a	a	DET
inlawrev-2164	538	18	partnership	partnership	NOUN
inlawrev-2164	538	19	agreement	agreement	NOUN
inlawrev-2164	538	20	should	should	AUX
inlawrev-2164	538	21	be	be	AUX
inlawrev-2164	538	22	reallocated	reallocate	VERB
inlawrev-2164	538	23	in	in	ADP
inlawrev-2164	538	24	the	the	DET
inlawrev-2164	538	25	event	event	NOUN
inlawrev-2164	538	26	it	it	PRON
inlawrev-2164	538	27	is	be	AUX
inlawrev-2164	538	28	disregarded	disregarded	ADJ
inlawrev-2164	538	29	.	.	PUNCT
inlawrev-2164	539	1	section	section	NOUN
inlawrev-2164	539	2	704(b	704(b	PROPN
inlawrev-2164	539	3	)	)	PUNCT
inlawrev-2164	539	4	provides	provide	VERB
inlawrev-2164	539	5	that	that	SCONJ
inlawrev-2164	539	6	if	if	SCONJ
inlawrev-2164	539	7	an	an	DET
inlawrev-2164	539	8	allocation	allocation	NOUN
inlawrev-2164	539	9	does	do	AUX
inlawrev-2164	539	10	not	not	PART
inlawrev-2164	539	11	pass	pass	VERB
inlawrev-2164	539	12	muster	muster	NOUN
inlawrev-2164	539	13	under	under	ADP
inlawrev-2164	539	14	the	the	DET
inlawrev-2164	539	15	principal	principal	ADJ
inlawrev-2164	539	16	purpose	purpose	NOUN
inlawrev-2164	539	17	limitation	limitation	NOUN
inlawrev-2164	539	18	,	,	PUNCT
inlawrev-2164	539	19	it	it	PRON
inlawrev-2164	539	20	will	will	AUX
inlawrev-2164	539	21	be	be	AUX
inlawrev-2164	539	22	disregarded	disregard	VERB
inlawrev-2164	539	23	and	and	CCONJ
inlawrev-2164	539	24	reallocated	reallocate	VERB
inlawrev-2164	539	25	according	accord	VERB
inlawrev-2164	539	26	to	to	ADP
inlawrev-2164	539	27	the	the	DET
inlawrev-2164	539	28	partners	partner	NOUN
inlawrev-2164	539	29	'	'	PART
inlawrev-2164	539	30	ratio	ratio	NOUN
inlawrev-2164	539	31	for	for	ADP
inlawrev-2164	539	32	sharing	share	VERB
inlawrev-2164	539	33	"	"	PUNCT
inlawrev-2164	539	34	taxable	taxable	ADJ
inlawrev-2164	539	35	income	income	NOUN
inlawrev-2164	539	36	or	or	CCONJ
inlawrev-2164	539	37	loss	loss	NOUN
inlawrev-2164	539	38	of	of	ADP
inlawrev-2164	539	39	the	the	DET
inlawrev-2164	539	40	partnership	partnership	NOUN
inlawrev-2164	539	41	,	,	PUNCT
inlawrev-2164	539	42	as	as	SCONJ
inlawrev-2164	539	43	described	describe	VERB
inlawrev-2164	539	44	in	in	ADP
inlawrev-2164	539	45	section	section	NOUN
inlawrev-2164	539	46	702(a	702(a	PROPN
inlawrev-2164	539	47	)	)	PUNCT
inlawrev-2164	539	48	(	(	PUNCT
inlawrev-2164	539	49	9	9	NUM
inlawrev-2164	539	50	)	)	PUNCT
inlawrev-2164	539	51	.	.	PUNCT
inlawrev-2164	539	52	"	"	PUNCT
inlawrev-2164	540	1	this	this	PRON
inlawrev-2164	540	2	presented	present	VERB
inlawrev-2164	540	3	no	no	DET
inlawrev-2164	540	4	difficulty	difficulty	NOUN
inlawrev-2164	540	5	in	in	ADP
inlawrev-2164	540	6	orrisch	orrisch	NOUN
inlawrev-2164	540	7	because	because	SCONJ
inlawrev-2164	540	8	the	the	DET
inlawrev-2164	540	9	parties	party	NOUN
inlawrev-2164	540	10	had	have	VERB
inlawrev-2164	540	11	one	one	NUM
inlawrev-2164	540	12	,	,	PUNCT
inlawrev-2164	540	13	flat	flat	ADJ
inlawrev-2164	540	14	,	,	PUNCT
inlawrev-2164	540	15	50	50	NUM
inlawrev-2164	540	16	-	-	SYM
inlawrev-2164	540	17	50	50	NUM
inlawrev-2164	540	18	ratio	ratio	NOUN
inlawrev-2164	540	19	for	for	ADP
inlawrev-2164	540	20	sharing	share	VERB
inlawrev-2164	540	21	everything	everything	PRON
inlawrev-2164	540	22	but	but	CCONJ
inlawrev-2164	540	23	depreciation	depreciation	NOUN
inlawrev-2164	540	24	deductions	deduction	NOUN
inlawrev-2164	540	25	.	.	PUNCT
inlawrev-2164	541	1	however	however	ADV
inlawrev-2164	541	2	,	,	PUNCT
inlawrev-2164	541	3	consider	consider	VERB
inlawrev-2164	541	4	the	the	DET
inlawrev-2164	541	5	conundrum	conundrum	NOUN
inlawrev-2164	541	6	presented	present	VERB
inlawrev-2164	541	7	an	an	DET
inlawrev-2164	541	8	eager	eager	ADJ
inlawrev-2164	541	9	tax	tax	NOUN
inlawrev-2164	541	10	collector	collector	NOUN
inlawrev-2164	541	11	who	who	PRON
inlawrev-2164	541	12	would	would	AUX
inlawrev-2164	541	13	like	like	VERB
inlawrev-2164	541	14	to	to	PART
inlawrev-2164	541	15	disregard	disregard	VERB
inlawrev-2164	541	16	an	an	DET
inlawrev-2164	541	17	allocation	allocation	NOUN
inlawrev-2164	541	18	of	of	ADP
inlawrev-2164	541	19	"	"	PUNCT
inlawrev-2164	541	20	taxable	taxable	ADJ
inlawrev-2164	541	21	income	income	NOUN
inlawrev-2164	541	22	or	or	CCONJ
inlawrev-2164	541	23	loss	loss	NOUN
inlawrev-2164	541	24	"	"	PUNCT
inlawrev-2164	541	25	and	and	CCONJ
inlawrev-2164	541	26	is	be	AUX
inlawrev-2164	541	27	faced	face	VERB
inlawrev-2164	541	28	with	with	ADP
inlawrev-2164	541	29	the	the	DET
inlawrev-2164	541	30	rule	rule	NOUN
inlawrev-2164	541	31	that	that	PRON
inlawrev-2164	541	32	disregarded	disregard	VERB
inlawrev-2164	541	33	allocations	allocation	NOUN
inlawrev-2164	541	34	are	be	AUX
inlawrev-2164	541	35	to	to	PART
inlawrev-2164	541	36	be	be	AUX
inlawrev-2164	541	37	reallocated	reallocate	VERB
inlawrev-2164	541	38	in	in	ADP
inlawrev-2164	541	39	accordance	accordance	NOUN
inlawrev-2164	541	40	with	with	ADP
inlawrev-2164	541	41	"	"	PUNCT
inlawrev-2164	541	42	taxable	taxable	ADJ
inlawrev-2164	541	43	income	income	NOUN
inlawrev-2164	541	44	or	or	CCONJ
inlawrev-2164	541	45	loss	loss	NOUN
inlawrev-2164	541	46	.	.	PUNCT
inlawrev-2164	541	47	"	"	PUNCT
inlawrev-2164	542	1	the	the	DET
inlawrev-2164	542	2	answer	answer	NOUN
inlawrev-2164	542	3	,	,	PUNCT
inlawrev-2164	542	4	in	in	ADP
inlawrev-2164	542	5	short	short	ADJ
inlawrev-2164	542	6	,	,	PUNCT
inlawrev-2164	542	7	to	to	ADP
inlawrev-2164	542	8	the	the	DET
inlawrev-2164	542	9	difficulty	difficulty	NOUN
inlawrev-2164	542	10	in	in	ADP
inlawrev-2164	542	11	applying	apply	VERB
inlawrev-2164	542	12	this	this	DET
inlawrev-2164	542	13	reallocation	reallocation	NOUN
inlawrev-2164	542	14	mechanism	mechanism	NOUN
inlawrev-2164	542	15	is	be	AUX
inlawrev-2164	542	16	that	that	SCONJ
inlawrev-2164	542	17	"	"	PUNCT
inlawrev-2164	542	18	taxable	taxable	ADJ
inlawrev-2164	542	19	income	income	NOUN
inlawrev-2164	542	20	or	or	CCONJ
inlawrev-2164	542	21	loss	loss	NOUN
inlawrev-2164	542	22	,	,	PUNCT
inlawrev-2164	542	23	as	as	SCONJ
inlawrev-2164	542	24	described	describe	VERB
inlawrev-2164	542	25	in	in	ADP
inlawrev-2164	542	26	section	section	NOUN
inlawrev-2164	542	27	702(a	702(a	PROPN
inlawrev-2164	542	28	)	)	PUNCT
inlawrev-2164	542	29	(	(	PUNCT
inlawrev-2164	542	30	9	9	NUM
inlawrev-2164	542	31	)	)	PUNCT
inlawrev-2164	542	32	"	"	PUNCT
inlawrev-2164	542	33	was	be	AUX
inlawrev-2164	542	34	intended	intend	VERB
inlawrev-2164	542	35	to	to	PART
inlawrev-2164	542	36	be	be	AUX
inlawrev-2164	542	37	the	the	DET
inlawrev-2164	542	38	partners	partner	NOUN
inlawrev-2164	542	39	'	'	PART
inlawrev-2164	542	40	ratio	ratio	NOUN
inlawrev-2164	542	41	for	for	ADP
inlawrev-2164	542	42	sharing	share	VERB
inlawrev-2164	542	43	the	the	DET
inlawrev-2164	542	44	overall	overall	ADJ
inlawrev-2164	542	45	profits	profit	NOUN
inlawrev-2164	542	46	and	and	CCONJ
inlawrev-2164	542	47	losses	loss	NOUN
inlawrev-2164	542	48	of	of	ADP
inlawrev-2164	542	49	the	the	DET
inlawrev-2164	542	50	enterprise	enterprise	NOUN
inlawrev-2164	542	51	.	.	PUNCT
inlawrev-2164	543	1	therefore	therefore	ADV
inlawrev-2164	543	2	,	,	PUNCT
inlawrev-2164	543	3	if	if	SCONJ
inlawrev-2164	543	4	it	it	PRON
inlawrev-2164	543	5	is	be	AUX
inlawrev-2164	543	6	decided	decide	VERB
inlawrev-2164	543	7	that	that	SCONJ
inlawrev-2164	543	8	the	the	DET
inlawrev-2164	543	9	partners	partner	NOUN
inlawrev-2164	543	10	'	'	PART
inlawrev-2164	543	11	allocation	allocation	NOUN
inlawrev-2164	543	12	of	of	ADP
inlawrev-2164	543	13	taxable	taxable	ADJ
inlawrev-2164	543	14	income	income	NOUN
inlawrev-2164	543	15	or	or	CCONJ
inlawrev-2164	543	16	loss	loss	NOUN
inlawrev-2164	543	17	should	should	AUX
inlawrev-2164	543	18	be	be	AUX
inlawrev-2164	543	19	disregarded	disregard	VERB
inlawrev-2164	543	20	because	because	SCONJ
inlawrev-2164	543	21	it	it	PRON
inlawrev-2164	543	22	controls	control	VERB
inlawrev-2164	543	23	tax	tax	NOUN
inlawrev-2164	543	24	losses	loss	NOUN
inlawrev-2164	543	25	and	and	CCONJ
inlawrev-2164	543	26	nothing	nothing	PRON
inlawrev-2164	543	27	more	more	ADJ
inlawrev-2164	543	28	and	and	CCONJ
inlawrev-2164	543	29	is	be	AUX
inlawrev-2164	543	30	for	for	ADP
inlawrev-2164	543	31	the	the	DET
inlawrev-2164	543	32	principal	principal	ADJ
inlawrev-2164	543	33	purpose	purpose	NOUN
inlawrev-2164	543	34	of	of	ADP
inlawrev-2164	543	35	avoidance	avoidance	NOUN
inlawrev-2164	543	36	or	or	CCONJ
inlawrev-2164	543	37	evasion	evasion	NOUN
inlawrev-2164	543	38	of	of	ADP
inlawrev-2164	543	39	tax	tax	NOUN
inlawrev-2164	543	40	,	,	PUNCT
inlawrev-2164	543	41	the	the	DET
inlawrev-2164	543	42	losses	loss	NOUN
inlawrev-2164	543	43	should	should	AUX
inlawrev-2164	543	44	be	be	AUX
inlawrev-2164	543	45	reallocated	reallocate	VERB
inlawrev-2164	543	46	according	accord	VERB
inlawrev-2164	543	47	to	to	ADP
inlawrev-2164	543	48	the	the	DET
inlawrev-2164	543	49	ratios	ratio	NOUN
inlawrev-2164	543	50	that	that	PRON
inlawrev-2164	543	51	control	control	VERB
inlawrev-2164	543	52	the	the	DET
inlawrev-2164	543	53	partners	partner	NOUN
inlawrev-2164	543	54	'	'	PART
inlawrev-2164	543	55	shares	share	NOUN
inlawrev-2164	543	56	in	in	ADP
inlawrev-2164	543	57	the	the	DET
inlawrev-2164	543	58	economic	economic	ADJ
inlawrev-2164	543	59	consequences	consequence	NOUN
inlawrev-2164	543	60	of	of	ADP
inlawrev-2164	543	61	the	the	DET
inlawrev-2164	543	62	enterprise	enterprise	NOUN
inlawrev-2164	543	63	.	.	PUNCT
inlawrev-2164	544	1	note	note	VERB
inlawrev-2164	544	2	that	that	SCONJ
inlawrev-2164	544	3	this	this	PRON
inlawrev-2164	544	4	could	could	AUX
inlawrev-2164	544	5	be	be	AUX
inlawrev-2164	544	6	the	the	DET
inlawrev-2164	544	7	ratio	ratio	NOUN
inlawrev-2164	544	8	for	for	ADP
inlawrev-2164	544	9	sharing	share	VERB
inlawrev-2164	544	10	net	net	ADJ
inlawrev-2164	544	11	cash	cash	NOUN
inlawrev-2164	544	12	flow	flow	NOUN
inlawrev-2164	544	13	,	,	PUNCT
inlawrev-2164	544	14	the	the	DET
inlawrev-2164	544	15	ratio	ratio	NOUN
inlawrev-2164	544	16	for	for	ADP
inlawrev-2164	544	17	sharing	share	VERB
inlawrev-2164	544	18	proceeds	proceed	NOUN
inlawrev-2164	544	19	of	of	ADP
inlawrev-2164	544	20	refinancing	refinancing	NOUN
inlawrev-2164	544	21	or	or	CCONJ
inlawrev-2164	544	22	sale	sale	NOUN
inlawrev-2164	544	23	,	,	PUNCT
inlawrev-2164	544	24	or	or	CCONJ
inlawrev-2164	544	25	a	a	DET
inlawrev-2164	544	26	combination	combination	NOUN
inlawrev-2164	544	27	of	of	ADP
inlawrev-2164	544	28	both	both	PRON
inlawrev-2164	544	29	.	.	PUNCT
inlawrev-2164	545	1	for	for	ADP
inlawrev-2164	545	2	safety	safety	NOUN
inlawrev-2164	545	3	's	's	PART
inlawrev-2164	545	4	sake	sake	NOUN
inlawrev-2164	545	5	,	,	PUNCT
inlawrev-2164	545	6	allocations	allocation	NOUN
inlawrev-2164	545	7	of	of	ADP
inlawrev-2164	545	8	taxable	taxable	ADJ
inlawrev-2164	545	9	income	income	NOUN
inlawrev-2164	545	10	or	or	CCONJ
inlawrev-2164	545	11	loss	loss	NOUN
inlawrev-2164	545	12	should	should	AUX
inlawrev-2164	545	13	be	be	AUX
inlawrev-2164	545	14	given	give	VERB
inlawrev-2164	545	15	some	some	DET
inlawrev-2164	545	16	economic	economic	ADJ
inlawrev-2164	545	17	significance	significance	NOUN
inlawrev-2164	545	18	other	other	ADJ
inlawrev-2164	545	19	than	than	ADP
inlawrev-2164	545	20	their	their	PRON
inlawrev-2164	545	21	relation	relation	NOUN
inlawrev-2164	545	22	to	to	ADP
inlawrev-2164	545	23	initial	initial	ADJ
inlawrev-2164	545	24	contribution	contribution	NOUN
inlawrev-2164	545	25	to	to	ADP
inlawrev-2164	545	26	capital	capital	NOUN
inlawrev-2164	545	27	.	.	PUNCT
inlawrev-2164	546	1	the	the	DET
inlawrev-2164	546	2	orrisch	orrisch	PROPN
inlawrev-2164	546	3	court	court	NOUN
inlawrev-2164	546	4	rejected	reject	VERB
inlawrev-2164	546	5	the	the	DET
inlawrev-2164	546	6	petitioners	petitioner	NOUN
inlawrev-2164	546	7	'	'	PART
inlawrev-2164	546	8	argument	argument	NOUN
inlawrev-2164	546	9	that	that	SCONJ
inlawrev-2164	546	10	they	they	PRON
inlawrev-2164	546	11	could	could	AUX
inlawrev-2164	546	12	be	be	AUX
inlawrev-2164	546	13	specially	specially	ADV
inlawrev-2164	546	14	allocated	allocate	VERB
inlawrev-2164	546	15	all	all	DET
inlawrev-2164	546	16	the	the	DET
inlawrev-2164	546	17	depreciation	depreciation	NOUN
inlawrev-2164	546	18	because	because	SCONJ
inlawrev-2164	546	19	they	they	PRON
inlawrev-2164	546	20	had	have	AUX
inlawrev-2164	546	21	contributed	contribute	VERB
inlawrev-2164	546	22	more	more	ADJ
inlawrev-2164	546	23	money	money	NOUN
inlawrev-2164	546	24	to	to	ADP
inlawrev-2164	546	25	the	the	DET
inlawrev-2164	546	26	partnership	partnership	NOUN
inlawrev-2164	546	27	than	than	ADP
inlawrev-2164	546	28	their	their	PRON
inlawrev-2164	546	29	partners	partner	NOUN
inlawrev-2164	546	30	and	and	CCONJ
inlawrev-2164	546	31	would	would	AUX
inlawrev-2164	546	32	continue	continue	VERB
inlawrev-2164	546	33	to	to	PART
inlawrev-2164	546	34	do	do	VERB
inlawrev-2164	546	35	so	so	ADV
inlawrev-2164	546	36	.	.	PUNCT
inlawrev-2164	547	1	therefore	therefore	ADV
inlawrev-2164	547	2	,	,	PUNCT
inlawrev-2164	547	3	a	a	DET
inlawrev-2164	547	4	special	special	ADJ
inlawrev-2164	547	5	allocation	allocation	NOUN
inlawrev-2164	547	6	of	of	ADP
inlawrev-2164	547	7	tax	tax	NOUN
inlawrev-2164	547	8	benefits	benefit	NOUN
inlawrev-2164	547	9	should	should	AUX
inlawrev-2164	547	10	conservatively	conservatively	ADV
inlawrev-2164	547	11	be	be	AUX
inlawrev-2164	547	12	correlated	correlate	VERB
inlawrev-2164	547	13	with	with	ADP
inlawrev-2164	547	14	some	some	DET
inlawrev-2164	547	15	economic	economic	ADJ
inlawrev-2164	547	16	component	component	NOUN
inlawrev-2164	547	17	of	of	ADP
inlawrev-2164	547	18	what	what	PRON
inlawrev-2164	547	19	the	the	DET
inlawrev-2164	547	20	partners	partner	NOUN
inlawrev-2164	547	21	take	take	VERB
inlawrev-2164	547	22	out	out	ADP
inlawrev-2164	547	23	of	of	ADP
inlawrev-2164	547	24	a	a	DET
inlawrev-2164	547	25	partnership	partnership	NOUN
inlawrev-2164	547	26	,	,	PUNCT
inlawrev-2164	547	27	not	not	PART
inlawrev-2164	547	28	simply	simply	ADV
inlawrev-2164	547	29	with	with	ADP
inlawrev-2164	547	30	what	what	PRON
inlawrev-2164	547	31	they	they	PRON
inlawrev-2164	547	32	put	put	VERB
inlawrev-2164	547	33	in	in	ADP
inlawrev-2164	547	34	.	.	PUNCT
inlawrev-2164	548	1	the	the	DET
inlawrev-2164	548	2	above	above	ADJ
inlawrev-2164	548	3	hypothetical	hypothetical	ADJ
inlawrev-2164	548	4	represents	represent	VERB
inlawrev-2164	548	5	an	an	DET
inlawrev-2164	548	6	extreme	extreme	ADJ
inlawrev-2164	548	7	situation	situation	NOUN
inlawrev-2164	548	8	in	in	ADP
inlawrev-2164	548	9	which	which	PRON
inlawrev-2164	548	10	the	the	DET
inlawrev-2164	548	11	general	general	ADJ
inlawrev-2164	548	12	partners	partner	NOUN
inlawrev-2164	548	13	as	as	ADP
inlawrev-2164	548	14	a	a	DET
inlawrev-2164	548	15	group	group	NOUN
inlawrev-2164	548	16	have	have	VERB
inlawrev-2164	548	17	no	no	DET
inlawrev-2164	548	18	interest	interest	NOUN
inlawrev-2164	548	19	in	in	ADP
inlawrev-2164	548	20	the	the	DET
inlawrev-2164	548	21	operating	operating	NOUN
inlawrev-2164	548	22	profits	profit	NOUN
inlawrev-2164	548	23	or	or	CCONJ
inlawrev-2164	548	24	losses	loss	NOUN
inlawrev-2164	548	25	of	of	ADP
inlawrev-2164	548	26	the	the	DET
inlawrev-2164	548	27	partnership	partnership	NOUN
inlawrev-2164	548	28	.	.	PUNCT
inlawrev-2164	549	1	during	during	ADP
inlawrev-2164	549	2	1973	1973	NUM
inlawrev-2164	549	3	the	the	DET
inlawrev-2164	549	4	service	service	NOUN
inlawrev-2164	549	5	began	begin	VERB
inlawrev-2164	549	6	to	to	PART
inlawrev-2164	549	7	focus	focus	VERB
inlawrev-2164	549	8	on	on	ADP
inlawrev-2164	549	9	what	what	PRON
inlawrev-2164	549	10	it	it	PRON
inlawrev-2164	549	11	considered	consider	VERB
inlawrev-2164	549	12	to	to	PART
inlawrev-2164	549	13	be	be	AUX
inlawrev-2164	549	14	a	a	DET
inlawrev-2164	549	15	problem	problem	NOUN
inlawrev-2164	549	16	in	in	ADP
inlawrev-2164	549	17	the	the	DET
inlawrev-2164	549	18	tax	tax	NOUN
inlawrev-2164	549	19	classification	classification	NOUN
inlawrev-2164	549	20	of	of	ADP
inlawrev-2164	549	21	a	a	DET
inlawrev-2164	549	22	limited	limited	ADJ
inlawrev-2164	549	23	partnership	partnership	NOUN
inlawrev-2164	549	24	in	in	ADP
inlawrev-2164	549	25	which	which	PRON
inlawrev-2164	549	26	the	the	DET
inlawrev-2164	549	27	general	general	ADJ
inlawrev-2164	549	28	1975	1975	NUM
inlawrev-2164	549	29	]	]	PUNCT
inlawrev-2164	549	30	realty	realty	NOUN
inlawrev-2164	549	31	shelter	shelter	VERB
inlawrev-2164	549	32	partnerships	partnership	NOUN
inlawrev-2164	549	33	&	&	CCONJ
inlawrev-2164	549	34	27	27	NUM
inlawrev-2164	549	35	partners	partner	NOUN
inlawrev-2164	549	36	have	have	VERB
inlawrev-2164	549	37	a	a	DET
inlawrev-2164	549	38	minimal	minimal	ADJ
inlawrev-2164	549	39	interest	interest	NOUN
inlawrev-2164	549	40	.	.	PUNCT
inlawrev-2164	550	1	there	there	PRON
inlawrev-2164	550	2	is	be	VERB
inlawrev-2164	550	3	a	a	DET
inlawrev-2164	550	4	substantial	substantial	ADJ
inlawrev-2164	550	5	argument	argument	NOUN
inlawrev-2164	550	6	that	that	SCONJ
inlawrev-2164	550	7	a	a	DET
inlawrev-2164	550	8	person	person	NOUN
inlawrev-2164	550	9	who	who	PRON
inlawrev-2164	550	10	has	have	VERB
inlawrev-2164	550	11	a	a	DET
inlawrev-2164	550	12	zero	zero	NUM
inlawrev-2164	550	13	interest	interest	NOUN
inlawrev-2164	550	14	in	in	ADP
inlawrev-2164	550	15	the	the	DET
inlawrev-2164	550	16	profits	profit	NOUN
inlawrev-2164	550	17	or	or	CCONJ
inlawrev-2164	550	18	losses	loss	NOUN
inlawrev-2164	550	19	of	of	ADP
inlawrev-2164	550	20	the	the	DET
inlawrev-2164	550	21	partnership	partnership	NOUN
inlawrev-2164	550	22	is	be	AUX
inlawrev-2164	550	23	not	not	PART
inlawrev-2164	550	24	a	a	DET
inlawrev-2164	550	25	partner	partner	NOUN
inlawrev-2164	550	26	.	.	PUNCT
inlawrev-2164	551	1	several	several	ADJ
inlawrev-2164	551	2	cases	case	NOUN
inlawrev-2164	551	3	have	have	AUX
inlawrev-2164	551	4	considered	consider	VERB
inlawrev-2164	551	5	the	the	DET
inlawrev-2164	551	6	presence	presence	NOUN
inlawrev-2164	551	7	or	or	CCONJ
inlawrev-2164	551	8	absence	absence	NOUN
inlawrev-2164	551	9	of	of	ADP
inlawrev-2164	551	10	an	an	DET
inlawrev-2164	551	11	interest	interest	NOUN
inlawrev-2164	551	12	in	in	ADP
inlawrev-2164	551	13	the	the	DET
inlawrev-2164	551	14	profits	profit	NOUN
inlawrev-2164	551	15	of	of	ADP
inlawrev-2164	551	16	a	a	DET
inlawrev-2164	551	17	partnership	partnership	NOUN
inlawrev-2164	551	18	an	an	DET
inlawrev-2164	551	19	important	important	ADJ
inlawrev-2164	551	20	indicator	indicator	NOUN
inlawrev-2164	551	21	of	of	ADP
inlawrev-2164	551	22	the	the	DET
inlawrev-2164	551	23	status	status	NOUN
inlawrev-2164	551	24	of	of	ADP
inlawrev-2164	551	25	a	a	DET
inlawrev-2164	551	26	taxpayer	taxpayer	NOUN
inlawrev-2164	551	27	as	as	ADP
inlawrev-2164	551	28	a	a	DET
inlawrev-2164	551	29	partner	partner	NOUN
inlawrev-2164	551	30	.	.	PUNCT
inlawrev-2164	552	1	93	93	NUM
inlawrev-2164	552	2	even	even	ADV
inlawrev-2164	552	3	if	if	SCONJ
inlawrev-2164	552	4	the	the	DET
inlawrev-2164	552	5	general	general	ADJ
inlawrev-2164	552	6	partner	partner	NOUN
inlawrev-2164	552	7	remains	remain	VERB
inlawrev-2164	552	8	liable	liable	ADJ
inlawrev-2164	552	9	for	for	ADP
inlawrev-2164	552	10	partnership	partnership	NOUN
inlawrev-2164	552	11	obligations	obligation	NOUN
inlawrev-2164	552	12	under	under	ADP
inlawrev-2164	552	13	state	state	NOUN
inlawrev-2164	552	14	law	law	NOUN
inlawrev-2164	552	15	,	,	PUNCT
inlawrev-2164	552	16	it	it	PRON
inlawrev-2164	552	17	is	be	AUX
inlawrev-2164	552	18	hard	hard	ADJ
inlawrev-2164	552	19	to	to	PART
inlawrev-2164	552	20	distinguish	distinguish	VERB
inlawrev-2164	552	21	him	he	PRON
inlawrev-2164	552	22	from	from	ADP
inlawrev-2164	552	23	a	a	DET
inlawrev-2164	552	24	third	third	ADJ
inlawrev-2164	552	25	-	-	PUNCT
inlawrev-2164	552	26	party	party	NOUN
inlawrev-2164	552	27	guarantor	guarantor	NOUN
inlawrev-2164	552	28	if	if	SCONJ
inlawrev-2164	552	29	he	he	PRON
inlawrev-2164	552	30	does	do	AUX
inlawrev-2164	552	31	not	not	PART
inlawrev-2164	552	32	share	share	VERB
inlawrev-2164	552	33	in	in	ADP
inlawrev-2164	552	34	profits	profit	NOUN
inlawrev-2164	552	35	.	.	PUNCT
inlawrev-2164	553	1	a	a	DET
inlawrev-2164	553	2	decision	decision	NOUN
inlawrev-2164	553	3	that	that	PRON
inlawrev-2164	553	4	a	a	DET
inlawrev-2164	553	5	"	"	PUNCT
inlawrev-2164	553	6	general	general	ADJ
inlawrev-2164	553	7	partner	partner	NOUN
inlawrev-2164	553	8	"	"	PUNCT
inlawrev-2164	553	9	is	be	AUX
inlawrev-2164	553	10	not	not	PART
inlawrev-2164	553	11	a	a	DET
inlawrev-2164	553	12	partner	partner	NOUN
inlawrev-2164	553	13	because	because	SCONJ
inlawrev-2164	553	14	he	he	PRON
inlawrev-2164	553	15	has	have	VERB
inlawrev-2164	553	16	no	no	DET
inlawrev-2164	553	17	interest	interest	NOUN
inlawrev-2164	553	18	in	in	ADP
inlawrev-2164	553	19	profits	profit	NOUN
inlawrev-2164	553	20	may	may	AUX
inlawrev-2164	553	21	not	not	PART
inlawrev-2164	553	22	result	result	VERB
inlawrev-2164	553	23	in	in	ADP
inlawrev-2164	553	24	classifying	classify	VERB
inlawrev-2164	553	25	the	the	DET
inlawrev-2164	553	26	organization	organization	NOUN
inlawrev-2164	553	27	as	as	ADP
inlawrev-2164	553	28	an	an	DET
inlawrev-2164	553	29	association	association	NOUN
inlawrev-2164	553	30	.	.	PUNCT
inlawrev-2164	554	1	under	under	ADP
inlawrev-2164	554	2	local	local	ADJ
inlawrev-2164	554	3	law	law	NOUN
inlawrev-2164	554	4	there	there	ADV
inlawrev-2164	554	5	appear	appear	VERB
inlawrev-2164	554	6	to	to	PART
inlawrev-2164	554	7	be	be	AUX
inlawrev-2164	554	8	two	two	NUM
inlawrev-2164	554	9	basic	basic	ADJ
inlawrev-2164	554	10	possibilities	possibility	NOUN
inlawrev-2164	554	11	:	:	PUNCT
inlawrev-2164	554	12	(	(	PUNCT
inlawrev-2164	554	13	1	1	X
inlawrev-2164	554	14	)	)	PUNCT
inlawrev-2164	554	15	a	a	DET
inlawrev-2164	554	16	limited	limited	ADJ
inlawrev-2164	554	17	partnership	partnership	NOUN
inlawrev-2164	554	18	is	be	AUX
inlawrev-2164	554	19	nonetheless	nonetheless	ADV
inlawrev-2164	554	20	formed	form	VERB
inlawrev-2164	554	21	because	because	SCONJ
inlawrev-2164	554	22	there	there	PRON
inlawrev-2164	554	23	has	have	AUX
inlawrev-2164	554	24	been	be	AUX
inlawrev-2164	554	25	"	"	PUNCT
inlawrev-2164	554	26	substantial	substantial	ADJ
inlawrev-2164	554	27	compliance	compliance	NOUN
inlawrev-2164	554	28	in	in	ADP
inlawrev-2164	554	29	good	good	ADJ
inlawrev-2164	554	30	faith	faith	NOUN
inlawrev-2164	554	31	"	"	PUNCT
inlawrev-2164	554	32	with	with	ADP
inlawrev-2164	554	33	the	the	DET
inlawrev-2164	554	34	act	act	NOUN
inlawrev-2164	554	35	's	's	PART
inlawrev-2164	554	36	filing	filing	NOUN
inlawrev-2164	554	37	requirements	requirement	NOUN
inlawrev-2164	554	38	;	;	PUNCT
inlawrev-2164	554	39	or	or	CCONJ
inlawrev-2164	554	40	(	(	PUNCT
inlawrev-2164	554	41	2	2	X
inlawrev-2164	554	42	)	)	PUNCT
inlawrev-2164	554	43	the	the	DET
inlawrev-2164	554	44	"	"	PUNCT
inlawrev-2164	554	45	limited	limited	ADJ
inlawrev-2164	554	46	partners	partner	NOUN
inlawrev-2164	554	47	"	"	PUNCT
inlawrev-2164	554	48	have	have	AUX
inlawrev-2164	554	49	failed	fail	VERB
inlawrev-2164	554	50	to	to	PART
inlawrev-2164	554	51	create	create	VERB
inlawrev-2164	554	52	a	a	DET
inlawrev-2164	554	53	limited	limited	ADJ
inlawrev-2164	554	54	partnership	partnership	NOUN
inlawrev-2164	554	55	and	and	CCONJ
inlawrev-2164	554	56	have	have	AUX
inlawrev-2164	554	57	created	create	VERB
inlawrev-2164	554	58	a	a	DET
inlawrev-2164	554	59	general	general	ADJ
inlawrev-2164	554	60	partnership	partnership	NOUN
inlawrev-2164	554	61	.	.	PUNCT
inlawrev-2164	555	1	under	under	ADP
inlawrev-2164	555	2	the	the	DET
inlawrev-2164	555	3	first	first	ADJ
inlawrev-2164	555	4	possibility	possibility	NOUN
inlawrev-2164	555	5	,	,	PUNCT
inlawrev-2164	555	6	limited	limited	ADJ
inlawrev-2164	555	7	liability	liability	NOUN
inlawrev-2164	555	8	,	,	PUNCT
inlawrev-2164	555	9	which	which	DET
inlawrev-2164	555	10	revenue	revenue	NOUN
inlawrev-2164	555	11	procedure	procedure	NOUN
inlawrev-2164	555	12	72	72	NUM
inlawrev-2164	555	13	-	-	SYM
inlawrev-2164	555	14	13	13	NUM
inlawrev-2164	555	15	indicates	indicate	VERB
inlawrev-2164	555	16	is	be	AUX
inlawrev-2164	555	17	so	so	ADV
inlawrev-2164	555	18	critical	critical	ADJ
inlawrev-2164	555	19	,	,	PUNCT
inlawrev-2164	555	20	is	be	AUX
inlawrev-2164	555	21	present	present	ADJ
inlawrev-2164	555	22	.	.	PUNCT
inlawrev-2164	556	1	the	the	DET
inlawrev-2164	556	2	service	service	NOUN
inlawrev-2164	556	3	's	's	PART
inlawrev-2164	556	4	concern	concern	NOUN
inlawrev-2164	556	5	about	about	ADP
inlawrev-2164	556	6	this	this	DET
inlawrev-2164	556	7	issue	issue	NOUN
inlawrev-2164	556	8	was	be	AUX
inlawrev-2164	556	9	officially	officially	ADV
inlawrev-2164	556	10	presented	present	VERB
inlawrev-2164	556	11	in	in	ADP
inlawrev-2164	556	12	revenue	revenue	NOUN
inlawrev-2164	556	13	procedure	procedure	NOUN
inlawrev-2164	556	14	74	74	NUM
inlawrev-2164	556	15	-	-	SYM
inlawrev-2164	556	16	17	17	NUM
inlawrev-2164	556	17	,	,	PUNCT
inlawrev-2164	556	18	in	in	ADP
inlawrev-2164	556	19	which	which	PRON
inlawrev-2164	556	20	it	it	PRON
inlawrev-2164	556	21	refused	refuse	VERB
inlawrev-2164	556	22	to	to	PART
inlawrev-2164	556	23	rule	rule	VERB
inlawrev-2164	556	24	on	on	ADP
inlawrev-2164	556	25	tax	tax	NOUN
inlawrev-2164	556	26	classification	classification	NOUN
inlawrev-2164	556	27	unless	unless	SCONJ
inlawrev-2164	556	28	the	the	DET
inlawrev-2164	556	29	combined	combined	ADJ
inlawrev-2164	556	30	interest	interest	NOUN
inlawrev-2164	556	31	of	of	ADP
inlawrev-2164	556	32	all	all	DET
inlawrev-2164	556	33	the	the	DET
inlawrev-2164	556	34	general	general	ADJ
inlawrev-2164	556	35	partners	partner	NOUN
inlawrev-2164	556	36	in	in	ADP
inlawrev-2164	556	37	each	each	DET
inlawrev-2164	556	38	item	item	NOUN
inlawrev-2164	556	39	of	of	ADP
inlawrev-2164	556	40	partnership	partnership	NOUN
inlawrev-2164	556	41	income	income	NOUN
inlawrev-2164	556	42	,	,	PUNCT
inlawrev-2164	556	43	gain	gain	NOUN
inlawrev-2164	556	44	,	,	PUNCT
inlawrev-2164	556	45	loss	loss	NOUN
inlawrev-2164	556	46	,	,	PUNCT
inlawrev-2164	556	47	deduction	deduction	NOUN
inlawrev-2164	556	48	,	,	PUNCT
inlawrev-2164	556	49	or	or	CCONJ
inlawrev-2164	556	50	credit	credit	NOUN
inlawrev-2164	556	51	is	be	AUX
inlawrev-2164	556	52	at	at	ADV
inlawrev-2164	556	53	least	least	ADV
inlawrev-2164	556	54	one	one	NUM
inlawrev-2164	556	55	percent	percent	NOUN
inlawrev-2164	556	56	of	of	ADP
inlawrev-2164	556	57	each	each	DET
inlawrev-2164	556	58	item	item	NOUN
inlawrev-2164	556	59	throughout	throughout	ADP
inlawrev-2164	556	60	the	the	DET
inlawrev-2164	556	61	life	life	NOUN
inlawrev-2164	556	62	of	of	ADP
inlawrev-2164	556	63	the	the	DET
inlawrev-2164	556	64	partnership	partnership	NOUN
inlawrev-2164	556	65	.	.	PUNCT
inlawrev-2164	557	1	94	94	NUM
inlawrev-2164	558	1	this	this	PRON
inlawrev-2164	558	2	would	would	AUX
inlawrev-2164	558	3	directly	directly	ADV
inlawrev-2164	558	4	affect	affect	VERB
inlawrev-2164	558	5	the	the	DET
inlawrev-2164	558	6	hypothetical	hypothetical	ADJ
inlawrev-2164	558	7	just	just	ADV
inlawrev-2164	558	8	discussed	discuss	VERB
inlawrev-2164	558	9	but	but	CCONJ
inlawrev-2164	558	10	is	be	AUX
inlawrev-2164	558	11	not	not	PART
inlawrev-2164	558	12	that	that	ADV
inlawrev-2164	558	13	significant	significant	ADJ
inlawrev-2164	558	14	because	because	SCONJ
inlawrev-2164	558	15	,	,	PUNCT
inlawrev-2164	558	16	with	with	ADP
inlawrev-2164	558	17	one	one	NUM
inlawrev-2164	558	18	exception	exception	NOUN
inlawrev-2164	558	19	,	,	PUNCT
inlawrev-2164	558	20	it	it	PRON
inlawrev-2164	558	21	is	be	AUX
inlawrev-2164	558	22	easy	easy	ADJ
inlawrev-2164	558	23	to	to	PART
inlawrev-2164	558	24	comply	comply	VERB
inlawrev-2164	558	25	with	with	ADP
inlawrev-2164	558	26	at	at	ADP
inlawrev-2164	558	27	little	little	ADJ
inlawrev-2164	558	28	cost	cost	NOUN
inlawrev-2164	558	29	by	by	ADP
inlawrev-2164	558	30	careful	careful	ADJ
inlawrev-2164	558	31	drafting	drafting	NOUN
inlawrev-2164	558	32	.	.	PUNCT
inlawrev-2164	559	1	the	the	DET
inlawrev-2164	559	2	exception	exception	NOUN
inlawrev-2164	559	3	is	be	AUX
inlawrev-2164	559	4	that	that	SCONJ
inlawrev-2164	559	5	state	state	NOUN
inlawrev-2164	559	6	securities	security	NOUN
inlawrev-2164	559	7	agencies	agency	NOUN
inlawrev-2164	559	8	may	may	AUX
inlawrev-2164	559	9	require	require	VERB
inlawrev-2164	559	10	that	that	SCONJ
inlawrev-2164	559	11	a	a	DET
inlawrev-2164	559	12	priority	priority	NOUN
inlawrev-2164	559	13	on	on	ADP
inlawrev-2164	559	14	cash	cash	NOUN
inlawrev-2164	559	15	return	return	NOUN
inlawrev-2164	559	16	be	be	AUX
inlawrev-2164	559	17	given	give	VERB
inlawrev-2164	559	18	to	to	ADP
inlawrev-2164	559	19	the	the	DET
inlawrev-2164	559	20	investor	investor	NOUN
inlawrev-2164	559	21	-	-	PUNCT
inlawrev-2164	559	22	partners	partner	NOUN
inlawrev-2164	559	23	.	.	PUNCT
inlawrev-2164	560	1	the	the	DET
inlawrev-2164	560	2	result	result	NOUN
inlawrev-2164	560	3	is	be	AUX
inlawrev-2164	560	4	that	that	SCONJ
inlawrev-2164	560	5	there	there	PRON
inlawrev-2164	560	6	may	may	AUX
inlawrev-2164	560	7	be	be	AUX
inlawrev-2164	560	8	years	year	NOUN
inlawrev-2164	560	9	in	in	ADP
inlawrev-2164	560	10	which	which	PRON
inlawrev-2164	560	11	all	all	DET
inlawrev-2164	560	12	the	the	DET
inlawrev-2164	560	13	cash	cash	NOUN
inlawrev-2164	560	14	flow	flow	NOUN
inlawrev-2164	560	15	goes	go	VERB
inlawrev-2164	560	16	to	to	ADP
inlawrev-2164	560	17	the	the	DET
inlawrev-2164	560	18	limited	limited	ADJ
inlawrev-2164	560	19	partners	partner	NOUN
inlawrev-2164	560	20	and	and	CCONJ
inlawrev-2164	560	21	none	none	NOUN
inlawrev-2164	560	22	to	to	ADP
inlawrev-2164	560	23	the	the	DET
inlawrev-2164	560	24	general	general	ADJ
inlawrev-2164	560	25	partners	partner	NOUN
inlawrev-2164	560	26	.	.	PUNCT
inlawrev-2164	561	1	presumably	presumably	ADV
inlawrev-2164	561	2	,	,	PUNCT
inlawrev-2164	561	3	the	the	DET
inlawrev-2164	561	4	imposition	imposition	NOUN
inlawrev-2164	561	5	of	of	ADP
inlawrev-2164	561	6	such	such	DET
inlawrev-2164	561	7	a	a	DET
inlawrev-2164	561	8	priority	priority	NOUN
inlawrev-2164	561	9	will	will	AUX
inlawrev-2164	561	10	not	not	PART
inlawrev-2164	561	11	preclude	preclude	VERB
inlawrev-2164	561	12	an	an	DET
inlawrev-2164	561	13	advance	advance	NOUN
inlawrev-2164	561	14	ruling	ruling	NOUN
inlawrev-2164	561	15	,	,	PUNCT
inlawrev-2164	561	16	especially	especially	ADV
inlawrev-2164	561	17	if	if	SCONJ
inlawrev-2164	561	18	cash	cash	NOUN
inlawrev-2164	561	19	flow	flow	NOUN
inlawrev-2164	561	20	is	be	AUX
inlawrev-2164	561	21	not	not	PART
inlawrev-2164	561	22	considered	consider	VERB
inlawrev-2164	561	23	an	an	DET
inlawrev-2164	561	24	item	item	NOUN
inlawrev-2164	561	25	of	of	ADP
inlawrev-2164	561	26	"	"	PUNCT
inlawrev-2164	561	27	income	income	NOUN
inlawrev-2164	561	28	,	,	PUNCT
inlawrev-2164	561	29	gain	gain	NOUN
inlawrev-2164	561	30	,	,	PUNCT
inlawrev-2164	561	31	loss	loss	NOUN
inlawrev-2164	561	32	,	,	PUNCT
inlawrev-2164	561	33	deduction	deduction	NOUN
inlawrev-2164	561	34	or	or	CCONJ
inlawrev-2164	561	35	credit	credit	NOUN
inlawrev-2164	561	36	"	"	PUNCT
inlawrev-2164	561	37	within	within	ADP
inlawrev-2164	561	38	the	the	DET
inlawrev-2164	561	39	meaning	meaning	NOUN
inlawrev-2164	561	40	of	of	ADP
inlawrev-2164	561	41	revenue	revenue	NOUN
inlawrev-2164	561	42	procedure	procedure	NOUN
inlawrev-2164	561	43	74	74	NUM
inlawrev-2164	561	44	-	-	SYM
inlawrev-2164	561	45	17.95	17.95	NUM
inlawrev-2164	561	46	93see	93see	NOUN
inlawrev-2164	561	47	,	,	PUNCT
inlawrev-2164	561	48	e.g.	e.g.	ADV
inlawrev-2164	561	49	,	,	PUNCT
inlawrev-2164	561	50	paul	paul	PROPN
inlawrev-2164	561	51	j.	j.	PROPN
inlawrev-2164	561	52	kelly	kelly	PROPN
inlawrev-2164	561	53	,	,	PUNCT
inlawrev-2164	561	54	29	29	NUM
inlawrev-2164	561	55	cch	cch	NOUN
inlawrev-2164	561	56	tax	tax	NOUN
inlawrev-2164	561	57	ct	ct	PROPN
inlawrev-2164	561	58	.	.	PUNCT
inlawrev-2164	561	59	mem	mem	PROPN
inlawrev-2164	561	60	.	.	PUNCT
inlawrev-2164	561	61	1090	1090	NUM
inlawrev-2164	561	62	(	(	PUNCT
inlawrev-2164	561	63	1970	1970	NUM
inlawrev-2164	561	64	)	)	PUNCT
inlawrev-2164	561	65	;	;	PUNCT
inlawrev-2164	561	66	hyman	hyman	PROPN
inlawrev-2164	561	67	podell	podell	PROPN
inlawrev-2164	561	68	,	,	PUNCT
inlawrev-2164	561	69	55	55	NUM
inlawrev-2164	561	70	t.c	t.c	NOUN
inlawrev-2164	561	71	.	.	PROPN
inlawrev-2164	561	72	429	429	NUM
inlawrev-2164	561	73	(	(	PUNCT
inlawrev-2164	561	74	1970	1970	NUM
inlawrev-2164	561	75	)	)	PUNCT
inlawrev-2164	561	76	;	;	PUNCT
inlawrev-2164	561	77	s.	s.	PROPN
inlawrev-2164	561	78	&	&	CCONJ
inlawrev-2164	561	79	m.	m.	PROPN
inlawrev-2164	561	80	plumbing	plumbing	PROPN
inlawrev-2164	561	81	co.	co.	PROPN
inlawrev-2164	561	82	,	,	PUNCT
inlawrev-2164	561	83	55	55	NUM
inlawrev-2164	561	84	t.c	t.c	NOUN
inlawrev-2164	561	85	.	.	PROPN
inlawrev-2164	561	86	702	702	NUM
inlawrev-2164	561	87	(	(	PUNCT
inlawrev-2164	561	88	1971	1971	NUM
inlawrev-2164	561	89	)	)	PUNCT
inlawrev-2164	561	90	.	.	PUNCT
inlawrev-2164	562	1	94rev	94rev	PROPN
inlawrev-2164	562	2	.	.	PUNCT
inlawrev-2164	563	1	proc	proc	NOUN
inlawrev-2164	563	2	.	.	PUNCT
inlawrev-2164	564	1	74	74	NUM
inlawrev-2164	564	2	-	-	SYM
inlawrev-2164	564	3	17	17	NUM
inlawrev-2164	564	4	,	,	PUNCT
inlawrev-2164	564	5	1974	1974	NUM
inlawrev-2164	564	6	-	-	SYM
inlawrev-2164	564	7	1	1	NUM
inlawrev-2164	564	8	cum	cum	NOUN
inlawrev-2164	564	9	.	.	PUNCT
inlawrev-2164	565	1	bull	bull	NOUN
inlawrev-2164	565	2	.	.	PUNCT
inlawrev-2164	566	1	438	438	NUM
inlawrev-2164	566	2	.	.	PUNCT
inlawrev-2164	567	1	95for	95for	VERB
inlawrev-2164	567	2	further	further	ADJ
inlawrev-2164	567	3	discussion	discussion	NOUN
inlawrev-2164	567	4	of	of	ADP
inlawrev-2164	567	5	special	special	ADJ
inlawrev-2164	567	6	allocations	allocation	NOUN
inlawrev-2164	567	7	and	and	CCONJ
inlawrev-2164	567	8	the	the	DET
inlawrev-2164	567	9	"	"	PUNCT
inlawrev-2164	567	10	principal	principal	ADJ
inlawrev-2164	567	11	purpose	purpose	NOUN
inlawrev-2164	567	12	"	"	PUNCT
inlawrev-2164	567	13	limitation	limitation	NOUN
inlawrev-2164	567	14	,	,	PUNCT
inlawrev-2164	567	15	see	see	VERB
inlawrev-2164	567	16	kaster	kaster	NOUN
inlawrev-2164	567	17	,	,	PUNCT
inlawrev-2164	567	18	real	real	ADJ
inlawrev-2164	567	19	estate	estate	NOUN
inlawrev-2164	567	20	limited	limit	VERB
inlawrev-2164	567	21	partnerships	partnership	NOUN
inlawrev-2164	567	22	special	special	ADJ
inlawrev-2164	567	23	tax	tax	NOUN
inlawrev-2164	567	24	allocations	allocation	NOUN
inlawrev-2164	567	25	,	,	PUNCT
inlawrev-2164	567	26	1973	1973	NUM
inlawrev-2164	567	27	-	-	SYM
inlawrev-2164	567	28	2	2	NUM
inlawrev-2164	567	29	n.y.u	n.y.u	NOUN
inlawrev-2164	567	30	.	.	PUNCT
inlawrev-2164	567	31	31st	31st	NOUN
inlawrev-2164	567	32	inst	inst	NOUN
inlawrev-2164	567	33	,	,	PUNCT
inlawrev-2164	567	34	on	on	ADP
inlawrev-2164	567	35	fed	fed	PROPN
inlawrev-2164	567	36	.	.	PUNCT
inlawrev-2164	568	1	tax	tax	PROPN
inlawrev-2164	568	2	.	.	PUNCT
inlawrev-2164	569	1	1799	1799	NUM
inlawrev-2164	569	2	;	;	PUNCT
inlawrev-2164	570	1	mcguire	mcguire	PROPN
inlawrev-2164	570	2	,	,	PUNCT
inlawrev-2164	570	3	when	when	SCONJ
inlawrev-2164	570	4	will	will	AUX
inlawrev-2164	570	5	a	a	DET
inlawrev-2164	570	6	special	special	ADJ
inlawrev-2164	570	7	allocation	allocation	NOUN
inlawrev-2164	570	8	among	among	ADP
inlawrev-2164	570	9	partners	partner	NOUN
inlawrev-2164	570	10	be	be	AUX
inlawrev-2164	570	11	recognized	recognize	VERB
inlawrev-2164	570	12	?	?	PUNCT
inlawrev-2164	570	13	,	,	PUNCT
inlawrev-2164	570	14	37	37	NUM
inlawrev-2164	570	15	j.	j.	PROPN
inlawrev-2164	570	16	taxation	taxation	PROPN
inlawrev-2164	570	17	74	74	NUM
inlawrev-2164	570	18	(	(	PUNCT
inlawrev-2164	570	19	1972	1972	NUM
inlawrev-2164	570	20	)	)	PUNCT
inlawrev-2164	570	21	;	;	PUNCT
inlawrev-2164	570	22	weidner	weidner	NOUN
inlawrev-2164	570	23	,	,	PUNCT
inlawrev-2164	570	24	passing	pass	VERB
inlawrev-2164	570	25	depreciation	depreciation	NOUN
inlawrev-2164	570	26	to	to	ADP
inlawrev-2164	570	27	investor	investor	NOUN
inlawrev-2164	570	28	-	-	PUNCT
inlawrev-2164	570	29	partners	partner	NOUN
inlawrev-2164	570	30	,	,	PUNCT
inlawrev-2164	570	31	25	25	NUM
inlawrev-2164	570	32	s.c.l	s.c.l	NOUN
inlawrev-2164	570	33	.	.	PUNCT
inlawrev-2164	570	34	rev	rev	PROPN
inlawrev-2164	570	35	.	.	PROPN
inlawrev-2164	570	36	215	215	NUM
inlawrev-2164	570	37	(	(	PUNCT
inlawrev-2164	570	38	1973	1973	NUM
inlawrev-2164	570	39	)	)	PUNCT
inlawrev-2164	570	40	.	.	PUNCT
inlawrev-2164	571	1	928	928	NUM
inlawrev-2164	571	2	indiana	indiana	PROPN
inlawrev-2164	571	3	law	law	PROPN
inlawrev-2164	571	4	review	review	NOUN
inlawrev-2164	571	5	[	[	X
inlawrev-2164	571	6	vol	vol	NOUN
inlawrev-2164	571	7	.	.	PUNCT
inlawrev-2164	571	8	8:899	8:899	PROPN
inlawrev-2164	571	9	vii	vii	PROPN
inlawrev-2164	571	10	.	.	PUNCT
inlawrev-2164	572	1	compensating	compensate	VERB
inlawrev-2164	572	2	the	the	DET
inlawrev-2164	572	3	promoter	promoter	NOUN
inlawrev-2164	572	4	-	-	PUNCT
inlawrev-2164	572	5	partner	partner	NOUN
inlawrev-2164	572	6	a.	a.	NOUN
inlawrev-2164	572	7	guaranteed	guarantee	VERB
inlawrev-2164	572	8	payments	payment	NOUN
inlawrev-2164	572	9	a	a	DET
inlawrev-2164	572	10	major	major	ADJ
inlawrev-2164	572	11	reaction	reaction	NOUN
inlawrev-2164	572	12	to	to	ADP
inlawrev-2164	572	13	the	the	DET
inlawrev-2164	572	14	restrictions	restriction	NOUN
inlawrev-2164	572	15	on	on	ADP
inlawrev-2164	572	16	the	the	DET
inlawrev-2164	572	17	deductibility	deductibility	NOUN
inlawrev-2164	572	18	of	of	ADP
inlawrev-2164	572	19	prepaid	prepaid	ADJ
inlawrev-2164	572	20	interest	interest	NOUN
inlawrev-2164	572	21	96	96	NUM
inlawrev-2164	572	22	has	have	AUX
inlawrev-2164	572	23	taken	take	VERB
inlawrev-2164	572	24	place	place	NOUN
inlawrev-2164	572	25	in	in	ADP
inlawrev-2164	572	26	the	the	DET
inlawrev-2164	572	27	area	area	NOUN
inlawrev-2164	572	28	of	of	ADP
inlawrev-2164	572	29	compensation	compensation	NOUN
inlawrev-2164	572	30	of	of	ADP
inlawrev-2164	572	31	promoter	promoter	NOUN
inlawrev-2164	572	32	-	-	PUNCT
inlawrev-2164	572	33	partners	partner	NOUN
inlawrev-2164	572	34	.	.	PUNCT
inlawrev-2164	573	1	the	the	DET
inlawrev-2164	573	2	code	code	NOUN
inlawrev-2164	573	3	provides	provide	VERB
inlawrev-2164	573	4	that	that	SCONJ
inlawrev-2164	573	5	payments	payment	NOUN
inlawrev-2164	573	6	to	to	ADP
inlawrev-2164	573	7	a	a	DET
inlawrev-2164	573	8	partner	partner	NOUN
inlawrev-2164	573	9	for	for	ADP
inlawrev-2164	573	10	services	service	NOUN
inlawrev-2164	573	11	or	or	CCONJ
inlawrev-2164	573	12	for	for	ADP
inlawrev-2164	573	13	the	the	DET
inlawrev-2164	573	14	use	use	NOUN
inlawrev-2164	573	15	of	of	ADP
inlawrev-2164	573	16	his	his	PRON
inlawrev-2164	573	17	capital	capital	NOUN
inlawrev-2164	573	18	constitute	constitute	NOUN
inlawrev-2164	573	19	"	"	PUNCT
inlawrev-2164	573	20	guaranteed	guarantee	VERB
inlawrev-2164	573	21	payments	payment	NOUN
inlawrev-2164	573	22	"	"	PUNCT
inlawrev-2164	573	23	that	that	PRON
inlawrev-2164	573	24	are	be	AUX
inlawrev-2164	573	25	deductible	deductible	ADJ
inlawrev-2164	573	26	by	by	ADP
inlawrev-2164	573	27	the	the	DET
inlawrev-2164	573	28	partnership	partnership	NOUN
inlawrev-2164	573	29	as	as	SCONJ
inlawrev-2164	573	30	if	if	SCONJ
inlawrev-2164	573	31	they	they	PRON
inlawrev-2164	573	32	were	be	AUX
inlawrev-2164	573	33	made	make	VERB
inlawrev-2164	573	34	to	to	ADP
inlawrev-2164	573	35	an	an	DET
inlawrev-2164	573	36	outsider	outsider	NOUN
inlawrev-2164	573	37	,	,	PUNCT
inlawrev-2164	573	38	provided	provide	VERB
inlawrev-2164	573	39	they	they	PRON
inlawrev-2164	573	40	are	be	AUX
inlawrev-2164	573	41	"	"	PUNCT
inlawrev-2164	573	42	determined	determine	VERB
inlawrev-2164	573	43	without	without	ADP
inlawrev-2164	573	44	regard	regard	NOUN
inlawrev-2164	573	45	to	to	ADP
inlawrev-2164	573	46	the	the	DET
inlawrev-2164	573	47	income	income	NOUN
inlawrev-2164	573	48	of	of	ADP
inlawrev-2164	573	49	the	the	DET
inlawrev-2164	573	50	partnership	partnership	NOUN
inlawrev-2164	573	51	.	.	PUNCT
inlawrev-2164	574	1	"97	"97	PROPN
inlawrev-2164	575	1	in	in	ADP
inlawrev-2164	575	2	an	an	DET
inlawrev-2164	575	3	attempt	attempt	NOUN
inlawrev-2164	575	4	to	to	PART
inlawrev-2164	575	5	maximize	maximize	VERB
inlawrev-2164	575	6	loss	loss	NOUN
inlawrev-2164	575	7	deductions	deduction	NOUN
inlawrev-2164	575	8	,	,	PUNCT
inlawrev-2164	575	9	realty	realty	NOUN
inlawrev-2164	575	10	partnerships	partnership	NOUN
inlawrev-2164	575	11	are	be	AUX
inlawrev-2164	575	12	documented	document	VERB
inlawrev-2164	575	13	to	to	PART
inlawrev-2164	575	14	characterize	characterize	VERB
inlawrev-2164	575	15	as	as	ADV
inlawrev-2164	575	16	much	much	ADV
inlawrev-2164	575	17	as	as	ADP
inlawrev-2164	575	18	possible	possible	ADJ
inlawrev-2164	575	19	of	of	ADP
inlawrev-2164	575	20	the	the	DET
inlawrev-2164	575	21	cash	cash	NOUN
inlawrev-2164	575	22	distributed	distribute	VERB
inlawrev-2164	575	23	to	to	ADP
inlawrev-2164	575	24	promoterpartners	promoterpartner	NOUN
inlawrev-2164	575	25	as	as	ADP
inlawrev-2164	575	26	deductible	deductible	ADJ
inlawrev-2164	575	27	guaranteed	guarantee	VERB
inlawrev-2164	575	28	payments	payment	NOUN
inlawrev-2164	575	29	for	for	ADP
inlawrev-2164	575	30	their	their	PRON
inlawrev-2164	575	31	services	service	NOUN
inlawrev-2164	575	32	or	or	CCONJ
inlawrev-2164	575	33	for	for	ADP
inlawrev-2164	575	34	the	the	DET
inlawrev-2164	575	35	use	use	NOUN
inlawrev-2164	575	36	of	of	ADP
inlawrev-2164	575	37	their	their	PRON
inlawrev-2164	575	38	capital	capital	NOUN
inlawrev-2164	575	39	.	.	PUNCT
inlawrev-2164	576	1	98	98	NUM
inlawrev-2164	576	2	because	because	SCONJ
inlawrev-2164	576	3	the	the	DET
inlawrev-2164	576	4	recipient	recipient	NOUN
inlawrev-2164	576	5	of	of	ADP
inlawrev-2164	576	6	the	the	DET
inlawrev-2164	576	7	guaranteed	guarantee	VERB
inlawrev-2164	576	8	payment	payment	NOUN
inlawrev-2164	576	9	must	must	AUX
inlawrev-2164	576	10	report	report	VERB
inlawrev-2164	576	11	it	it	PRON
inlawrev-2164	576	12	as	as	ADP
inlawrev-2164	576	13	ordinary	ordinary	ADJ
inlawrev-2164	576	14	income	income	NOUN
inlawrev-2164	576	15	,	,	PUNCT
inlawrev-2164	576	16	intensified	intensify	VERB
inlawrev-2164	576	17	use	use	NOUN
inlawrev-2164	576	18	of	of	ADP
inlawrev-2164	576	19	the	the	DET
inlawrev-2164	576	20	guaranteed	guarantee	VERB
inlawrev-2164	576	21	payment	payment	NOUN
inlawrev-2164	576	22	provision	provision	NOUN
inlawrev-2164	576	23	to	to	PART
inlawrev-2164	576	24	generate	generate	VERB
inlawrev-2164	576	25	partnership	partnership	NOUN
inlawrev-2164	576	26	deductions	deduction	NOUN
inlawrev-2164	576	27	could	could	AUX
inlawrev-2164	576	28	initially	initially	ADV
inlawrev-2164	576	29	be	be	AUX
inlawrev-2164	576	30	viewed	view	VERB
inlawrev-2164	576	31	as	as	ADP
inlawrev-2164	576	32	an	an	DET
inlawrev-2164	576	33	inoffensive	inoffensive	ADJ
inlawrev-2164	576	34	trade	trade	NOUN
inlawrev-2164	576	35	-	-	PUNCT
inlawrev-2164	576	36	off	off	NOUN
inlawrev-2164	576	37	with	with	ADP
inlawrev-2164	576	38	little	little	ADJ
inlawrev-2164	576	39	loss	loss	NOUN
inlawrev-2164	576	40	to	to	ADP
inlawrev-2164	576	41	the	the	DET
inlawrev-2164	576	42	treasury	treasury	NOUN
inlawrev-2164	576	43	.	.	PUNCT
inlawrev-2164	577	1	the	the	DET
inlawrev-2164	577	2	reason	reason	NOUN
inlawrev-2164	577	3	the	the	DET
inlawrev-2164	577	4	practice	practice	NOUN
inlawrev-2164	577	5	is	be	AUX
inlawrev-2164	577	6	offensive	offensive	ADJ
inlawrev-2164	577	7	from	from	ADP
inlawrev-2164	577	8	a	a	DET
inlawrev-2164	577	9	revenue	revenue	NOUN
inlawrev-2164	577	10	-	-	PUNCT
inlawrev-2164	577	11	raising	raise	VERB
inlawrev-2164	577	12	point	point	NOUN
inlawrev-2164	577	13	of	of	ADP
inlawrev-2164	577	14	view	view	NOUN
inlawrev-2164	577	15	is	be	AUX
inlawrev-2164	577	16	that	that	SCONJ
inlawrev-2164	577	17	the	the	DET
inlawrev-2164	577	18	"	"	PUNCT
inlawrev-2164	577	19	guaranteed	guarantee	VERB
inlawrev-2164	577	20	payments	payment	NOUN
inlawrev-2164	577	21	"	"	PUNCT
inlawrev-2164	577	22	are	be	AUX
inlawrev-2164	577	23	commonly	commonly	ADV
inlawrev-2164	577	24	made	make	VERB
inlawrev-2164	577	25	to	to	PART
inlawrev-2164	577	26	promoter	promoter	NOUN
inlawrev-2164	577	27	-	-	PUNCT
inlawrev-2164	577	28	partners	partner	NOUN
inlawrev-2164	577	29	who	who	PRON
inlawrev-2164	577	30	have	have	VERB
inlawrev-2164	577	31	substantial	substantial	ADJ
inlawrev-2164	577	32	losses	loss	NOUN
inlawrev-2164	577	33	from	from	ADP
inlawrev-2164	577	34	other	other	ADJ
inlawrev-2164	577	35	sources	source	NOUN
inlawrev-2164	577	36	,	,	PUNCT
inlawrev-2164	577	37	and	and	CCONJ
inlawrev-2164	577	38	shelter	shelter	NOUN
inlawrev-2164	577	39	-	-	PUNCT
inlawrev-2164	577	40	seeking	seek	VERB
inlawrev-2164	577	41	investors	investor	NOUN
inlawrev-2164	577	42	are	be	AUX
inlawrev-2164	577	43	allocated	allocate	VERB
inlawrev-2164	577	44	the	the	DET
inlawrev-2164	577	45	bulk	bulk	NOUN
inlawrev-2164	577	46	of	of	ADP
inlawrev-2164	577	47	the	the	DET
inlawrev-2164	577	48	partnership	partnership	NOUN
inlawrev-2164	577	49	deduction	deduction	NOUN
inlawrev-2164	577	50	.	.	PUNCT
inlawrev-2164	578	1	in	in	ADP
inlawrev-2164	578	2	effect	effect	NOUN
inlawrev-2164	578	3	,	,	PUNCT
inlawrev-2164	578	4	the	the	DET
inlawrev-2164	578	5	guaranteed	guarantee	VERB
inlawrev-2164	578	6	payment	payment	NOUN
inlawrev-2164	578	7	provision	provision	NOUN
inlawrev-2164	578	8	enables	enable	VERB
inlawrev-2164	578	9	investors	investor	NOUN
inlawrev-2164	578	10	to	to	PART
inlawrev-2164	578	11	assign	assign	VERB
inlawrev-2164	578	12	their	their	PRON
inlawrev-2164	578	13	income	income	NOUN
inlawrev-2164	578	14	to	to	ADP
inlawrev-2164	578	15	promoters	promoter	NOUN
inlawrev-2164	578	16	who	who	PRON
inlawrev-2164	578	17	can	can	AUX
inlawrev-2164	578	18	absorb	absorb	VERB
inlawrev-2164	578	19	taxable	taxable	ADJ
inlawrev-2164	578	20	income	income	NOUN
inlawrev-2164	578	21	because	because	SCONJ
inlawrev-2164	578	22	of	of	ADP
inlawrev-2164	578	23	surplus	surplus	NOUN
inlawrev-2164	578	24	losses	loss	NOUN
inlawrev-2164	578	25	from	from	ADP
inlawrev-2164	578	26	other	other	ADJ
inlawrev-2164	578	27	sources	source	NOUN
inlawrev-2164	578	28	.	.	PUNCT
inlawrev-2164	579	1	the	the	DET
inlawrev-2164	579	2	surprisingly	surprisingly	ADV
inlawrev-2164	579	3	prevalent	prevalent	ADJ
inlawrev-2164	579	4	practice	practice	NOUN
inlawrev-2164	579	5	of	of	ADP
inlawrev-2164	579	6	immediately	immediately	ADV
inlawrev-2164	579	7	deducting	deduct	VERB
inlawrev-2164	579	8	alleged	alleged	ADJ
inlawrev-2164	579	9	guaranteed	guarantee	VERB
inlawrev-2164	579	10	payments	payment	NOUN
inlawrev-2164	579	11	that	that	PRON
inlawrev-2164	579	12	would	would	AUX
inlawrev-2164	579	13	clearly	clearly	ADV
inlawrev-2164	579	14	be	be	AUX
inlawrev-2164	579	15	required	require	VERB
inlawrev-2164	579	16	to	to	PART
inlawrev-2164	579	17	be	be	AUX
inlawrev-2164	579	18	capitalized	capitalize	VERB
inlawrev-2164	579	19	if	if	SCONJ
inlawrev-2164	579	20	made	make	VERB
inlawrev-2164	579	21	to	to	ADP
inlawrev-2164	579	22	an	an	DET
inlawrev-2164	579	23	outsider	outsider	NOUN
inlawrev-2164	579	24	was	be	AUX
inlawrev-2164	579	25	recently	recently	ADV
inlawrev-2164	579	26	laid	lay	VERB
inlawrev-2164	579	27	to	to	PART
inlawrev-2164	579	28	rest	rest	VERB
inlawrev-2164	579	29	in	in	ADP
inlawrev-2164	579	30	jackson	jackson	PROPN
inlawrev-2164	579	31	e.	e.	PROPN
inlawrev-2164	579	32	cagle	cagle	PROPN
inlawrev-2164	579	33	,	,	PUNCT
inlawrev-2164	579	34	jr	jr	PROPN
inlawrev-2164	579	35	.	.	PUNCT
inlawrev-2164	579	36	"	"	PUNCT
inlawrev-2164	580	1	in	in	ADP
inlawrev-2164	580	2	1968	1968	NUM
inlawrev-2164	580	3	a	a	DET
inlawrev-2164	580	4	promoter	promoter	NOUN
inlawrev-2164	580	5	and	and	CCONJ
inlawrev-2164	580	6	two	two	NUM
inlawrev-2164	580	7	investors	investor	NOUN
inlawrev-2164	580	8	formed	form	VERB
inlawrev-2164	580	9	a	a	DET
inlawrev-2164	580	10	partnership	partnership	NOUN
inlawrev-2164	580	11	to	to	PART
inlawrev-2164	580	12	deal	deal	VERB
inlawrev-2164	580	13	in	in	ADP
inlawrev-2164	580	14	commercial	commercial	ADJ
inlawrev-2164	580	15	property	property	NOUN
inlawrev-2164	580	16	.	.	PUNCT
inlawrev-2164	581	1	by	by	ADP
inlawrev-2164	581	2	separate	separate	ADJ
inlawrev-2164	581	3	agreement	agreement	NOUN
inlawrev-2164	581	4	the	the	DET
inlawrev-2164	581	5	partnership	partnership	NOUN
inlawrev-2164	581	6	agreed	agree	VERB
inlawrev-2164	581	7	to	to	PART
inlawrev-2164	581	8	pay	pay	VERB
inlawrev-2164	581	9	the	the	DET
inlawrev-2164	581	10	promoter	promoter	NOUN
inlawrev-2164	581	11	-	-	PUNCT
inlawrev-2164	581	12	partner	partner	NOUN
inlawrev-2164	581	13	a	a	DET
inlawrev-2164	581	14	management	management	NOUN
inlawrev-2164	581	15	fee	fee	NOUN
inlawrev-2164	581	16	of	of	ADP
inlawrev-2164	581	17	$	$	SYM
inlawrev-2164	581	18	110,000	110,000	NUM
inlawrev-2164	581	19	,	,	PUNCT
inlawrev-2164	581	20	of	of	ADP
inlawrev-2164	581	21	which	which	PRON
inlawrev-2164	581	22	$	$	SYM
inlawrev-2164	581	23	90,000	90,000	NUM
inlawrev-2164	581	24	was	be	AUX
inlawrev-2164	581	25	to	to	PART
inlawrev-2164	581	26	be	be	AUX
inlawrev-2164	581	27	paid	pay	VERB
inlawrev-2164	581	28	on	on	ADP
inlawrev-2164	581	29	or	or	CCONJ
inlawrev-2164	581	30	9(>see	9(>see	NUM
inlawrev-2164	581	31	rev	rev	X
inlawrev-2164	581	32	.	.	PUNCT
inlawrev-2164	581	33	rul	rul	NOUN
inlawrev-2164	581	34	.	.	PUNCT
inlawrev-2164	582	1	68	68	NUM
inlawrev-2164	582	2	-	-	SYM
inlawrev-2164	582	3	643	643	NUM
inlawrev-2164	582	4	,	,	PUNCT
inlawrev-2164	582	5	1968	1968	NUM
inlawrev-2164	582	6	-	-	SYM
inlawrev-2164	582	7	2	2	NUM
inlawrev-2164	582	8	cum	cum	NOUN
inlawrev-2164	582	9	.	.	PUNCT
inlawrev-2164	583	1	bull	bull	NOUN
inlawrev-2164	583	2	.	.	PUNCT
inlawrev-2164	584	1	76	76	NUM
inlawrev-2164	584	2	;	;	PUNCT
inlawrev-2164	584	3	g.	g.	PROPN
inlawrev-2164	584	4	douglas	douglas	PROPN
inlawrev-2164	584	5	burck	burck	PROPN
inlawrev-2164	584	6	,	,	PUNCT
inlawrev-2164	584	7	63	63	NUM
inlawrev-2164	584	8	t.c	t.c	PROPN
inlawrev-2164	584	9	.	.	PROPN
inlawrev-2164	584	10	556	556	NUM
inlawrev-2164	584	11	(	(	PUNCT
inlawrev-2164	584	12	1975	1975	NUM
inlawrev-2164	584	13	)	)	PUNCT
inlawrev-2164	584	14	.	.	PUNCT
inlawrev-2164	585	1	97	97	NUM
inlawrev-2164	585	2	to	to	ADP
inlawrev-2164	585	3	the	the	DET
inlawrev-2164	585	4	extent	extent	NOUN
inlawrev-2164	585	5	determined	determine	VERB
inlawrev-2164	585	6	without	without	ADP
inlawrev-2164	585	7	regard	regard	NOUN
inlawrev-2164	585	8	to	to	ADP
inlawrev-2164	585	9	the	the	DET
inlawrev-2164	585	10	income	income	NOUN
inlawrev-2164	585	11	of	of	ADP
inlawrev-2164	585	12	the	the	DET
inlawrev-2164	585	13	partnership	partnership	NOUN
inlawrev-2164	585	14	,	,	PUNCT
inlawrev-2164	585	15	payments	payment	NOUN
inlawrev-2164	585	16	to	to	ADP
inlawrev-2164	585	17	a	a	DET
inlawrev-2164	585	18	partner	partner	NOUN
inlawrev-2164	585	19	for	for	ADP
inlawrev-2164	585	20	services	service	NOUN
inlawrev-2164	585	21	or	or	CCONJ
inlawrev-2164	585	22	for	for	ADP
inlawrev-2164	585	23	the	the	DET
inlawrev-2164	585	24	use	use	NOUN
inlawrev-2164	585	25	of	of	ADP
inlawrev-2164	585	26	capital	capital	NOUN
inlawrev-2164	585	27	shall	shall	AUX
inlawrev-2164	585	28	be	be	AUX
inlawrev-2164	585	29	considered	consider	VERB
inlawrev-2164	585	30	as	as	SCONJ
inlawrev-2164	585	31	made	make	VERB
inlawrev-2164	585	32	to	to	ADP
inlawrev-2164	585	33	one	one	NUM
inlawrev-2164	585	34	who	who	PRON
inlawrev-2164	585	35	is	be	AUX
inlawrev-2164	585	36	not	not	PART
inlawrev-2164	585	37	a	a	DET
inlawrev-2164	585	38	member	member	NOUN
inlawrev-2164	585	39	of	of	ADP
inlawrev-2164	585	40	the	the	DET
inlawrev-2164	585	41	partnership	partnership	NOUN
inlawrev-2164	585	42	,	,	PUNCT
inlawrev-2164	585	43	but	but	CCONJ
inlawrev-2164	585	44	only	only	ADV
inlawrev-2164	585	45	for	for	ADP
inlawrev-2164	585	46	the	the	DET
inlawrev-2164	585	47	purpose	purpose	NOUN
inlawrev-2164	585	48	of	of	ADP
inlawrev-2164	585	49	section	section	NOUN
inlawrev-2164	585	50	61(a	61(a	NUM
inlawrev-2164	585	51	)	)	PUNCT
inlawrev-2164	585	52	(	(	PUNCT
inlawrev-2164	585	53	relating	relate	VERB
inlawrev-2164	585	54	to	to	ADP
inlawrev-2164	585	55	gross	gross	ADJ
inlawrev-2164	585	56	income	income	NOUN
inlawrev-2164	585	57	)	)	PUNCT
inlawrev-2164	585	58	and	and	CCONJ
inlawrev-2164	585	59	section	section	NOUN
inlawrev-2164	585	60	162(a	162(a	PROPN
inlawrev-2164	585	61	)	)	PUNCT
inlawrev-2164	585	62	(	(	PUNCT
inlawrev-2164	585	63	relating	relate	VERB
inlawrev-2164	585	64	to	to	ADP
inlawrev-2164	585	65	trade	trade	NOUN
inlawrev-2164	585	66	or	or	CCONJ
inlawrev-2164	585	67	business	business	NOUN
inlawrev-2164	585	68	expenses	expense	NOUN
inlawrev-2164	585	69	)	)	PUNCT
inlawrev-2164	585	70	.	.	PUNCT
inlawrev-2164	586	1	code	code	PROPN
inlawrev-2164	586	2	§	§	PROPN
inlawrev-2164	586	3	707(c	707(c	PROPN
inlawrev-2164	586	4	)	)	PUNCT
inlawrev-2164	586	5	(	(	PUNCT
inlawrev-2164	586	6	emphasis	emphasis	NOUN
inlawrev-2164	586	7	added	add	VERB
inlawrev-2164	586	8	)	)	PUNCT
inlawrev-2164	586	9	.	.	PUNCT
inlawrev-2164	587	1	9eless	9eless	NUM
inlawrev-2164	587	2	attractive	attractive	ADJ
inlawrev-2164	587	3	options	option	NOUN
inlawrev-2164	587	4	include	include	VERB
inlawrev-2164	587	5	having	have	VERB
inlawrev-2164	587	6	the	the	DET
inlawrev-2164	587	7	promoters	promoter	NOUN
inlawrev-2164	587	8	receive	receive	VERB
inlawrev-2164	587	9	compensation	compensation	NOUN
inlawrev-2164	587	10	in	in	ADP
inlawrev-2164	587	11	ways	way	NOUN
inlawrev-2164	587	12	not	not	PART
inlawrev-2164	587	13	deductible	deductible	ADJ
inlawrev-2164	587	14	by	by	ADP
inlawrev-2164	587	15	the	the	DET
inlawrev-2164	587	16	partnership	partnership	NOUN
inlawrev-2164	587	17	,	,	PUNCT
inlawrev-2164	587	18	such	such	ADJ
inlawrev-2164	587	19	as	as	ADP
inlawrev-2164	587	20	the	the	DET
inlawrev-2164	587	21	sale	sale	NOUN
inlawrev-2164	587	22	of	of	ADP
inlawrev-2164	587	23	an	an	DET
inlawrev-2164	587	24	asset	asset	NOUN
inlawrev-2164	587	25	to	to	ADP
inlawrev-2164	587	26	the	the	DET
inlawrev-2164	587	27	partnership	partnership	NOUN
inlawrev-2164	587	28	at	at	ADP
inlawrev-2164	587	29	a	a	DET
inlawrev-2164	587	30	profit	profit	NOUN
inlawrev-2164	587	31	or	or	CCONJ
inlawrev-2164	587	32	the	the	DET
inlawrev-2164	587	33	receipt	receipt	NOUN
inlawrev-2164	587	34	of	of	ADP
inlawrev-2164	587	35	a	a	DET
inlawrev-2164	587	36	more	more	ADV
inlawrev-2164	587	37	substantial	substantial	ADJ
inlawrev-2164	587	38	share	share	NOUN
inlawrev-2164	587	39	of	of	ADP
inlawrev-2164	587	40	net	net	ADJ
inlawrev-2164	587	41	cash	cash	NOUN
inlawrev-2164	587	42	flow	flow	NOUN
inlawrev-2164	587	43	or	or	CCONJ
inlawrev-2164	587	44	proceeds	proceed	NOUN
inlawrev-2164	587	45	of	of	ADP
inlawrev-2164	587	46	refinancing	refinancing	NOUN
inlawrev-2164	587	47	or	or	CCONJ
inlawrev-2164	587	48	sale	sale	NOUN
inlawrev-2164	587	49	.	.	PUNCT
inlawrev-2164	588	1	"	"	PUNCT
inlawrev-2164	588	2	63	63	NUM
inlawrev-2164	588	3	t.c	t.c	PROPN
inlawrev-2164	588	4	.	.	PROPN
inlawrev-2164	588	5	86	86	NUM
inlawrev-2164	588	6	(	(	PUNCT
inlawrev-2164	588	7	1974	1974	NUM
inlawrev-2164	588	8	)	)	PUNCT
inlawrev-2164	588	9	.	.	PUNCT
inlawrev-2164	589	1	1975	1975	NUM
inlawrev-2164	589	2	]	]	PUNCT
inlawrev-2164	589	3	realty	realty	NOUN
inlawrev-2164	589	4	shelter	shelter	VERB
inlawrev-2164	589	5	partnerships	partnership	NOUN
inlawrev-2164	589	6	929	929	NUM
inlawrev-2164	589	7	before	before	ADP
inlawrev-2164	589	8	december	december	PROPN
inlawrev-2164	589	9	31	31	NUM
inlawrev-2164	589	10	,	,	PUNCT
inlawrev-2164	589	11	1968	1968	NUM
inlawrev-2164	589	12	.	.	PUNCT
inlawrev-2164	590	1	the	the	DET
inlawrev-2164	590	2	partnership	partnership	NOUN
inlawrev-2164	590	3	claimed	claim	VERB
inlawrev-2164	590	4	a	a	DET
inlawrev-2164	590	5	deduction	deduction	NOUN
inlawrev-2164	590	6	for	for	ADP
inlawrev-2164	590	7	the	the	DET
inlawrev-2164	590	8	expenditure	expenditure	NOUN
inlawrev-2164	590	9	and	and	CCONJ
inlawrev-2164	590	10	distributed	distribute	VERB
inlawrev-2164	590	11	the	the	DET
inlawrev-2164	590	12	resulting	result	VERB
inlawrev-2164	590	13	losses	loss	NOUN
inlawrev-2164	590	14	to	to	ADP
inlawrev-2164	590	15	the	the	DET
inlawrev-2164	590	16	investor	investor	NOUN
inlawrev-2164	590	17	-	-	PUNCT
inlawrev-2164	590	18	partners	partner	NOUN
inlawrev-2164	590	19	.	.	PUNCT
inlawrev-2164	591	1	the	the	DET
inlawrev-2164	591	2	court	court	NOUN
inlawrev-2164	591	3	rejected	reject	VERB
inlawrev-2164	591	4	the	the	DET
inlawrev-2164	591	5	contention	contention	NOUN
inlawrev-2164	591	6	that	that	SCONJ
inlawrev-2164	591	7	payments	payment	NOUN
inlawrev-2164	591	8	falling	fall	VERB
inlawrev-2164	591	9	within	within	ADP
inlawrev-2164	591	10	the	the	DET
inlawrev-2164	591	11	definition	definition	NOUN
inlawrev-2164	591	12	of	of	ADP
inlawrev-2164	591	13	section	section	NOUN
inlawrev-2164	591	14	707(c	707(c	PROPN
inlawrev-2164	591	15	)	)	PUNCT
inlawrev-2164	591	16	are	be	AUX
inlawrev-2164	591	17	automatically	automatically	ADV
inlawrev-2164	591	18	deductible	deductible	ADJ
inlawrev-2164	591	19	and	and	CCONJ
inlawrev-2164	591	20	held	hold	VERB
inlawrev-2164	591	21	that	that	SCONJ
inlawrev-2164	591	22	such	such	ADJ
inlawrev-2164	591	23	payments	payment	NOUN
inlawrev-2164	591	24	must	must	AUX
inlawrev-2164	591	25	"	"	PUNCT
inlawrev-2164	591	26	run	run	VERB
inlawrev-2164	591	27	the	the	DET
inlawrev-2164	591	28	gauntlet	gauntlet	NOUN
inlawrev-2164	591	29	of	of	ADP
inlawrev-2164	591	30	section	section	NOUN
inlawrev-2164	591	31	162(a	162(a	PROPN
inlawrev-2164	591	32	)	)	PUNCT
inlawrev-2164	591	33	in	in	ADP
inlawrev-2164	591	34	order	order	NOUN
inlawrev-2164	591	35	to	to	PART
inlawrev-2164	591	36	be	be	AUX
inlawrev-2164	591	37	deductible	deductible	ADJ
inlawrev-2164	591	38	.	.	PUNCT
inlawrev-2164	592	1	"	"	PUNCT
inlawrev-2164	592	2	'	'	PUNCT
inlawrev-2164	592	3	00	00	NUM
inlawrev-2164	593	1	the	the	DET
inlawrev-2164	593	2	court	court	NOUN
inlawrev-2164	593	3	looked	look	VERB
inlawrev-2164	593	4	to	to	ADP
inlawrev-2164	593	5	the	the	DET
inlawrev-2164	593	6	nature	nature	NOUN
inlawrev-2164	593	7	of	of	ADP
inlawrev-2164	593	8	the	the	DET
inlawrev-2164	593	9	services	service	NOUN
inlawrev-2164	593	10	performed	perform	VERB
inlawrev-2164	593	11	and	and	CCONJ
inlawrev-2164	593	12	held	hold	VERB
inlawrev-2164	593	13	that	that	SCONJ
inlawrev-2164	593	14	the	the	DET
inlawrev-2164	593	15	expenditures	expenditure	NOUN
inlawrev-2164	593	16	were	be	AUX
inlawrev-2164	593	17	so	so	ADV
inlawrev-2164	593	18	related	related	ADJ
inlawrev-2164	593	19	to	to	ADP
inlawrev-2164	593	20	the	the	DET
inlawrev-2164	593	21	construction	construction	NOUN
inlawrev-2164	593	22	of	of	ADP
inlawrev-2164	593	23	a	a	DET
inlawrev-2164	593	24	capital	capital	NOUN
inlawrev-2164	593	25	asset	asset	NOUN
inlawrev-2164	593	26	that	that	SCONJ
inlawrev-2164	593	27	they	they	PRON
inlawrev-2164	593	28	had	have	VERB
inlawrev-2164	593	29	to	to	PART
inlawrev-2164	593	30	be	be	AUX
inlawrev-2164	593	31	capitalized	capitalize	VERB
inlawrev-2164	593	32	.	.	PUNCT
inlawrev-2164	594	1	even	even	ADV
inlawrev-2164	594	2	more	more	ADV
inlawrev-2164	594	3	significant	significant	ADJ
inlawrev-2164	594	4	than	than	ADP
inlawrev-2164	594	5	the	the	DET
inlawrev-2164	594	6	cagle	cagle	NOUN
inlawrev-2164	594	7	conclusion	conclusion	NOUN
inlawrev-2164	594	8	that	that	SCONJ
inlawrev-2164	594	9	capital	capital	NOUN
inlawrev-2164	594	10	expenditures	expenditure	NOUN
inlawrev-2164	594	11	can	can	AUX
inlawrev-2164	594	12	not	not	PART
inlawrev-2164	594	13	be	be	AUX
inlawrev-2164	594	14	made	make	VERB
inlawrev-2164	594	15	currently	currently	ADV
inlawrev-2164	594	16	deductible	deductible	ADJ
inlawrev-2164	594	17	by	by	ADP
inlawrev-2164	594	18	the	the	DET
inlawrev-2164	594	19	use	use	NOUN
inlawrev-2164	594	20	of	of	ADP
inlawrev-2164	594	21	section	section	NOUN
inlawrev-2164	594	22	707(c	707(c	PROPN
inlawrev-2164	594	23	)	)	PUNCT
inlawrev-2164	594	24	,	,	PUNCT
inlawrev-2164	594	25	a	a	DET
inlawrev-2164	594	26	holding	holding	NOUN
inlawrev-2164	594	27	anticipated	anticipate	VERB
inlawrev-2164	594	28	by	by	ADP
inlawrev-2164	594	29	most	most	ADJ
inlawrev-2164	594	30	tax	tax	NOUN
inlawrev-2164	594	31	practitioners	practitioner	NOUN
inlawrev-2164	594	32	,	,	PUNCT
inlawrev-2164	594	33	is	be	AUX
inlawrev-2164	594	34	the	the	DET
inlawrev-2164	594	35	very	very	ADV
inlawrev-2164	594	36	recent	recent	ADJ
inlawrev-2164	594	37	decision	decision	NOUN
inlawrev-2164	594	38	in	in	ADP
inlawrev-2164	594	39	edward	edward	PROPN
inlawrev-2164	594	40	t.	t.	PROPN
inlawrev-2164	594	41	prattf	prattf	PROPN
inlawrev-2164	594	42	yox	yox	PROPN
inlawrev-2164	594	43	in	in	ADP
inlawrev-2164	594	44	which	which	PRON
inlawrev-2164	594	45	the	the	DET
inlawrev-2164	594	46	court	court	NOUN
inlawrev-2164	594	47	disallowed	disallow	VERB
inlawrev-2164	594	48	claims	claim	NOUN
inlawrev-2164	594	49	for	for	ADP
inlawrev-2164	594	50	guaranteed	guarantee	VERB
inlawrev-2164	594	51	payments	payment	NOUN
inlawrev-2164	594	52	for	for	ADP
inlawrev-2164	594	53	services	service	NOUN
inlawrev-2164	594	54	on	on	ADP
inlawrev-2164	594	55	the	the	DET
inlawrev-2164	594	56	ground	ground	NOUN
inlawrev-2164	594	57	that	that	SCONJ
inlawrev-2164	594	58	they	they	PRON
inlawrev-2164	594	59	were	be	AUX
inlawrev-2164	594	60	based	base	VERB
inlawrev-2164	594	61	on	on	ADP
inlawrev-2164	594	62	"	"	PUNCT
inlawrev-2164	594	63	income	income	NOUN
inlawrev-2164	594	64	.	.	PUNCT
inlawrev-2164	594	65	"	"	PUNCT
inlawrev-2164	595	1	the	the	DET
inlawrev-2164	595	2	taxpayers	taxpayer	NOUN
inlawrev-2164	595	3	in	in	ADP
inlawrev-2164	595	4	pratt	pratt	PROPN
inlawrev-2164	595	5	were	be	AUX
inlawrev-2164	595	6	the	the	DET
inlawrev-2164	595	7	cash	cash	NOUN
inlawrev-2164	595	8	-	-	PUNCT
inlawrev-2164	595	9	basis	basis	NOUN
inlawrev-2164	595	10	general	general	ADJ
inlawrev-2164	595	11	partners	partner	NOUN
inlawrev-2164	595	12	of	of	ADP
inlawrev-2164	595	13	two	two	NUM
inlawrev-2164	595	14	accrual	accrual	ADJ
inlawrev-2164	595	15	-	-	PUNCT
inlawrev-2164	595	16	basis	basis	NOUN
inlawrev-2164	595	17	limited	limited	ADJ
inlawrev-2164	595	18	partnerships	partnership	NOUN
inlawrev-2164	595	19	,	,	PUNCT
inlawrev-2164	595	20	each	each	PRON
inlawrev-2164	595	21	formed	form	VERB
inlawrev-2164	595	22	for	for	ADP
inlawrev-2164	595	23	the	the	DET
inlawrev-2164	595	24	purchase	purchase	NOUN
inlawrev-2164	595	25	,	,	PUNCT
inlawrev-2164	595	26	development	development	NOUN
inlawrev-2164	595	27	,	,	PUNCT
inlawrev-2164	595	28	and	and	CCONJ
inlawrev-2164	595	29	operation	operation	NOUN
inlawrev-2164	595	30	of	of	ADP
inlawrev-2164	595	31	a	a	DET
inlawrev-2164	595	32	shopping	shopping	NOUN
inlawrev-2164	595	33	center	center	NOUN
inlawrev-2164	595	34	.	.	PUNCT
inlawrev-2164	596	1	each	each	DET
inlawrev-2164	596	2	limited	limited	ADJ
inlawrev-2164	596	3	partnership	partnership	NOUN
inlawrev-2164	596	4	agreement	agreement	NOUN
inlawrev-2164	596	5	obligated	obligate	VERB
inlawrev-2164	596	6	the	the	DET
inlawrev-2164	596	7	general	general	ADJ
inlawrev-2164	596	8	partners	partner	NOUN
inlawrev-2164	596	9	to	to	PART
inlawrev-2164	596	10	expend	expend	VERB
inlawrev-2164	596	11	their	their	PRON
inlawrev-2164	596	12	"	"	PUNCT
inlawrev-2164	596	13	best	good	ADJ
inlawrev-2164	596	14	effort	effort	NOUN
inlawrev-2164	596	15	"	"	PUNCT
inlawrev-2164	596	16	to	to	ADP
inlawrev-2164	596	17	the	the	DET
inlawrev-2164	596	18	management	management	NOUN
inlawrev-2164	596	19	of	of	ADP
inlawrev-2164	596	20	the	the	DET
inlawrev-2164	596	21	partnership	partnership	NOUN
inlawrev-2164	596	22	.	.	PUNCT
inlawrev-2164	597	1	in	in	ADP
inlawrev-2164	597	2	return	return	NOUN
inlawrev-2164	597	3	,	,	PUNCT
inlawrev-2164	597	4	the	the	DET
inlawrev-2164	597	5	general	general	ADJ
inlawrev-2164	597	6	partners	partner	NOUN
inlawrev-2164	597	7	as	as	ADP
inlawrev-2164	597	8	a	a	DET
inlawrev-2164	597	9	class	class	NOUN
inlawrev-2164	597	10	were	be	AUX
inlawrev-2164	597	11	to	to	PART
inlawrev-2164	597	12	receive	receive	VERB
inlawrev-2164	597	13	"	"	PUNCT
inlawrev-2164	597	14	a	a	DET
inlawrev-2164	597	15	fee	fee	NOUN
inlawrev-2164	597	16	of	of	ADP
inlawrev-2164	597	17	five	five	NUM
inlawrev-2164	597	18	(	(	PUNCT
inlawrev-2164	597	19	5	5	NUM
inlawrev-2164	597	20	%	%	NOUN
inlawrev-2164	597	21	)	)	PUNCT
inlawrev-2164	597	22	per	per	ADP
inlawrev-2164	597	23	cent	cent	NOUN
inlawrev-2164	597	24	of	of	ADP
inlawrev-2164	597	25	the	the	DET
inlawrev-2164	597	26	initial	initial	ADJ
inlawrev-2164	597	27	gross	gross	ADJ
inlawrev-2164	597	28	base	base	NOUN
inlawrev-2164	597	29	lease	lease	NOUN
inlawrev-2164	597	30	rentals	rental	NOUN
inlawrev-2164	597	31	.	.	PUNCT
inlawrev-2164	597	32	.	.	PUNCT
inlawrev-2164	598	1	.	.	PUNCT
inlawrev-2164	599	1	and	and	CCONJ
inlawrev-2164	599	2	then	then	ADV
inlawrev-2164	599	3	.	.	PUNCT
inlawrev-2164	599	4	.	.	PUNCT
inlawrev-2164	600	1	.	.	PUNCT
inlawrev-2164	601	1	ten	ten	NUM
inlawrev-2164	601	2	(	(	PUNCT
inlawrev-2164	601	3	10	10	NUM
inlawrev-2164	601	4	%	%	NOUN
inlawrev-2164	601	5	)	)	PUNCT
inlawrev-2164	601	6	per	per	ADP
inlawrev-2164	601	7	cent	cent	NOUN
inlawrev-2164	601	8	of	of	ADP
inlawrev-2164	601	9	all	all	PRON
inlawrev-2164	601	10	overrides	override	VERB
inlawrev-2164	601	11	and/or	and/or	CCONJ
inlawrev-2164	601	12	percentage	percentage	NOUN
inlawrev-2164	601	13	rentals	rental	NOUN
inlawrev-2164	601	14	.	.	PUNCT
inlawrev-2164	601	15	"	"	PUNCT
inlawrev-2164	602	1	the	the	DET
inlawrev-2164	602	2	taxpayers	taxpayer	NOUN
inlawrev-2164	602	3	agreed	agree	VERB
inlawrev-2164	602	4	to	to	PART
inlawrev-2164	602	5	divide	divide	VERB
inlawrev-2164	602	6	the	the	DET
inlawrev-2164	602	7	fees	fee	NOUN
inlawrev-2164	602	8	equally	equally	ADV
inlawrev-2164	602	9	,	,	PUNCT
inlawrev-2164	602	10	the	the	DET
inlawrev-2164	602	11	managerial	managerial	ADJ
inlawrev-2164	602	12	services	service	NOUN
inlawrev-2164	602	13	were	be	AUX
inlawrev-2164	602	14	performed	perform	VERB
inlawrev-2164	602	15	,	,	PUNCT
inlawrev-2164	602	16	and	and	CCONJ
inlawrev-2164	602	17	the	the	DET
inlawrev-2164	602	18	management	management	NOUN
inlawrev-2164	602	19	fees	fee	NOUN
inlawrev-2164	602	20	were	be	AUX
inlawrev-2164	602	21	equally	equally	ADV
inlawrev-2164	602	22	credited	credit	VERB
inlawrev-2164	602	23	to	to	ADP
inlawrev-2164	602	24	accounts	account	NOUN
inlawrev-2164	602	25	payable	payable	ADJ
inlawrev-2164	602	26	to	to	ADP
inlawrev-2164	602	27	them	they	PRON
inlawrev-2164	602	28	.	.	PUNCT
inlawrev-2164	603	1	the	the	DET
inlawrev-2164	603	2	fees	fee	NOUN
inlawrev-2164	603	3	,	,	PUNCT
inlawrev-2164	603	4	which	which	PRON
inlawrev-2164	603	5	were	be	AUX
inlawrev-2164	603	6	reasonable	reasonable	ADJ
inlawrev-2164	603	7	in	in	ADP
inlawrev-2164	603	8	amount	amount	NOUN
inlawrev-2164	603	9	,	,	PUNCT
inlawrev-2164	603	10	were	be	AUX
inlawrev-2164	603	11	accrued	accrue	VERB
inlawrev-2164	603	12	and	and	CCONJ
inlawrev-2164	603	13	deducted	deduct	VERB
inlawrev-2164	603	14	annually	annually	ADV
inlawrev-2164	603	15	by	by	ADP
inlawrev-2164	603	16	each	each	DET
inlawrev-2164	603	17	partnership	partnership	NOUN
inlawrev-2164	603	18	but	but	CCONJ
inlawrev-2164	603	19	were	be	AUX
inlawrev-2164	603	20	not	not	PART
inlawrev-2164	603	21	paid	pay	VERB
inlawrev-2164	603	22	to	to	ADP
inlawrev-2164	603	23	or	or	CCONJ
inlawrev-2164	603	24	reported	report	VERB
inlawrev-2164	603	25	by	by	ADP
inlawrev-2164	603	26	the	the	DET
inlawrev-2164	603	27	taxpayers	taxpayer	NOUN
inlawrev-2164	603	28	in	in	ADP
inlawrev-2164	603	29	the	the	DET
inlawrev-2164	603	30	three	three	NUM
inlawrev-2164	603	31	years	year	NOUN
inlawrev-2164	603	32	in	in	ADP
inlawrev-2164	603	33	question	question	NOUN
inlawrev-2164	603	34	.	.	PUNCT
inlawrev-2164	603	35	'	'	PUNCT
inlawrev-2164	604	1	02	02	NUM
inlawrev-2164	604	2	the	the	DET
inlawrev-2164	604	3	tax	tax	NOUN
inlawrev-2164	604	4	court	court	NOUN
inlawrev-2164	604	5	held	hold	VERB
inlawrev-2164	604	6	that	that	SCONJ
inlawrev-2164	604	7	the	the	DET
inlawrev-2164	604	8	management	management	NOUN
inlawrev-2164	604	9	fees	fee	NOUN
inlawrev-2164	604	10	did	do	AUX
inlawrev-2164	604	11	not	not	PART
inlawrev-2164	604	12	qualify	qualify	VERB
inlawrev-2164	604	13	as	as	ADP
inlawrev-2164	604	14	guaranteed	guarantee	VERB
inlawrev-2164	604	15	payments	payment	NOUN
inlawrev-2164	604	16	because	because	SCONJ
inlawrev-2164	604	17	they	they	PRON
inlawrev-2164	604	18	were	be	AUX
inlawrev-2164	604	19	based	base	VERB
inlawrev-2164	604	20	on	on	ADP
inlawrev-2164	604	21	"	"	PUNCT
inlawrev-2164	604	22	income	income	NOUN
inlawrev-2164	604	23	.	.	PUNCT
inlawrev-2164	605	1	"'03	"'03	PROPN
inlawrev-2164	605	2	,	,	PUNCT
inlawrev-2164	605	3	00	00	PUNCT
inlawrev-2164	605	4	/d	/d	PUNCT
inlawrev-2164	605	5	.	.	PUNCT
inlawrev-2164	606	1	at	at	ADP
inlawrev-2164	606	2	94	94	NUM
inlawrev-2164	606	3	.	.	PUNCT
inlawrev-2164	607	1	101	101	NUM
inlawrev-2164	607	2	64	64	NUM
inlawrev-2164	607	3	t.c	t.c	PROPN
inlawrev-2164	607	4	.	.	PUNCT
inlawrev-2164	608	1	no	no	INTJ
inlawrev-2164	608	2	.	.	NOUN
inlawrev-2164	608	3	17	17	NUM
inlawrev-2164	608	4	,	,	PUNCT
inlawrev-2164	608	5	cch	cch	X
inlawrev-2164	608	6	tax	tax	NOUN
inlawrev-2164	608	7	ct	ct	PROPN
inlawrev-2164	608	8	.	.	PUNCT
inlawrev-2164	609	1	rptr	rptr	PROPN
inlawrev-2164	609	2	.	.	PUNCT
inlawrev-2164	610	1	current	current	ADJ
inlawrev-2164	610	2	regular	regular	ADJ
inlawrev-2164	610	3	dec	dec	PROPN
inlawrev-2164	610	4	.	.	PUNCT
inlawrev-2164	611	1	no	no	INTJ
inlawrev-2164	611	2	.	.	NOUN
inlawrev-2164	612	1	33	33	NUM
inlawrev-2164	612	2	,	,	PUNCT
inlawrev-2164	612	3	1(189	1(189	NUM
inlawrev-2164	612	4	,	,	PUNCT
inlawrev-2164	612	5	at	at	ADP
inlawrev-2164	612	6	2583	2583	NUM
inlawrev-2164	612	7	(	(	PUNCT
inlawrev-2164	612	8	may	may	PROPN
inlawrev-2164	612	9	8	8	NUM
inlawrev-2164	612	10	,	,	PUNCT
inlawrev-2164	612	11	1974	1974	NUM
inlawrev-2164	612	12	)	)	PUNCT
inlawrev-2164	612	13	.	.	PUNCT
inlawrev-2164	613	1	102	102	NUM
inlawrev-2164	613	2	the	the	DET
inlawrev-2164	613	3	amount	amount	NOUN
inlawrev-2164	613	4	of	of	ADP
inlawrev-2164	613	5	management	management	NOUN
inlawrev-2164	613	6	fees	fee	NOUN
inlawrev-2164	613	7	accrued	accrue	VERB
inlawrev-2164	613	8	by	by	ADP
inlawrev-2164	613	9	each	each	PRON
inlawrev-2164	613	10	of	of	ADP
inlawrev-2164	613	11	the	the	DET
inlawrev-2164	613	12	partnerships	partnership	NOUN
inlawrev-2164	613	13	in	in	ADP
inlawrev-2164	613	14	each	each	PRON
inlawrev-2164	613	15	of	of	ADP
inlawrev-2164	613	16	the	the	DET
inlawrev-2164	613	17	years	year	NOUN
inlawrev-2164	613	18	indicated	indicate	VERB
inlawrev-2164	613	19	is	be	AUX
inlawrev-2164	613	20	a	a	DET
inlawrev-2164	613	21	reasonable	reasonable	ADJ
inlawrev-2164	613	22	and	and	CCONJ
inlawrev-2164	613	23	proper	proper	ADJ
inlawrev-2164	613	24	fee	fee	NOUN
inlawrev-2164	613	25	to	to	PART
inlawrev-2164	613	26	pay	pay	VERB
inlawrev-2164	613	27	for	for	ADP
inlawrev-2164	613	28	the	the	DET
inlawrev-2164	613	29	services	service	NOUN
inlawrev-2164	613	30	of	of	ADP
inlawrev-2164	613	31	managing	manage	VERB
inlawrev-2164	613	32	a	a	DET
inlawrev-2164	613	33	shopping	shopping	NOUN
inlawrev-2164	613	34	center	center	NOUN
inlawrev-2164	613	35	of	of	ADP
inlawrev-2164	613	36	the	the	DET
inlawrev-2164	613	37	type	type	NOUN
inlawrev-2164	613	38	of	of	ADP
inlawrev-2164	613	39	parker	parker	PROPN
inlawrev-2164	613	40	plaza	plaza	PROPN
inlawrev-2164	613	41	and	and	CCONJ
inlawrev-2164	613	42	stephenville	stephenville	PROPN
inlawrev-2164	613	43	.	.	PUNCT
inlawrev-2164	614	1	a	a	DET
inlawrev-2164	614	2	like	like	ADJ
inlawrev-2164	614	3	amount	amount	NOUN
inlawrev-2164	614	4	of	of	ADP
inlawrev-2164	614	5	fees	fee	NOUN
inlawrev-2164	614	6	would	would	AUX
inlawrev-2164	614	7	have	have	AUX
inlawrev-2164	614	8	had	have	VERB
inlawrev-2164	614	9	to	to	PART
inlawrev-2164	614	10	be	be	AUX
inlawrev-2164	614	11	paid	pay	VERB
inlawrev-2164	614	12	to	to	ADP
inlawrev-2164	614	13	a	a	DET
inlawrev-2164	614	14	third	third	ADJ
inlawrev-2164	614	15	party	party	NOUN
inlawrev-2164	614	16	,	,	PUNCT
inlawrev-2164	614	17	not	not	PART
inlawrev-2164	614	18	a	a	DET
inlawrev-2164	614	19	general	general	ADJ
inlawrev-2164	614	20	partner	partner	NOUN
inlawrev-2164	614	21	,	,	PUNCT
inlawrev-2164	614	22	as	as	ADP
inlawrev-2164	614	23	a	a	DET
inlawrev-2164	614	24	fee	fee	NOUN
inlawrev-2164	614	25	for	for	ADP
inlawrev-2164	614	26	managing	manage	VERB
inlawrev-2164	614	27	the	the	DET
inlawrev-2164	614	28	shopping	shopping	NOUN
inlawrev-2164	614	29	centers	center	NOUN
inlawrev-2164	614	30	had	have	VERB
inlawrev-2164	614	31	such	such	ADJ
inlawrev-2164	614	32	shopping	shopping	NOUN
inlawrev-2164	614	33	centers	center	NOUN
inlawrev-2164	614	34	been	be	AUX
inlawrev-2164	614	35	managed	manage	VERB
inlawrev-2164	614	36	by	by	ADP
inlawrev-2164	614	37	a	a	DET
inlawrev-2164	614	38	third	third	ADJ
inlawrev-2164	614	39	party	party	NOUN
inlawrev-2164	614	40	.	.	PUNCT
inlawrev-2164	615	1	i	i	PRON
inlawrev-2164	615	2	d.	d.	PROPN
inlawrev-2164	615	3	at	at	ADP
inlawrev-2164	615	4	2585	2585	NUM
inlawrev-2164	615	5	.	.	PUNCT
inlawrev-2164	616	1	103	103	NUM
inlawrev-2164	616	2	the	the	DET
inlawrev-2164	616	3	amounts	amount	NOUN
inlawrev-2164	616	4	of	of	ADP
inlawrev-2164	616	5	the	the	DET
inlawrev-2164	616	6	management	management	NOUN
inlawrev-2164	616	7	fees	fee	NOUN
inlawrev-2164	616	8	are	be	AUX
inlawrev-2164	616	9	based	base	VERB
inlawrev-2164	616	10	on	on	ADP
inlawrev-2164	616	11	a	a	DET
inlawrev-2164	616	12	fixed	fix	VERB
inlawrev-2164	616	13	percentage	percentage	NOUN
inlawrev-2164	616	14	of	of	ADP
inlawrev-2164	616	15	the	the	DET
inlawrev-2164	616	16	partnership	partnership	NOUN
inlawrev-2164	616	17	's	's	PART
inlawrev-2164	616	18	gross	gross	ADJ
inlawrev-2164	616	19	rentals	rental	NOUN
inlawrev-2164	616	20	which	which	PRON
inlawrev-2164	616	21	in	in	ADP
inlawrev-2164	616	22	turn	turn	NOUN
inlawrev-2164	616	23	constitute	constitute	VERB
inlawrev-2164	616	24	partnership	partnership	NOUN
inlawrev-2164	616	25	income	income	NOUN
inlawrev-2164	616	26	.	.	PUNCT
inlawrev-2164	617	1	to	to	ADP
inlawrev-2164	617	2	us	we	PRON
inlawrev-2164	617	3	it	it	PRON
inlawrev-2164	617	4	follows	follow	VERB
inlawrev-2164	617	5	that	that	SCONJ
inlawrev-2164	617	6	the	the	DET
inlawrev-2164	617	7	payments	payment	NOUN
inlawrev-2164	617	8	are	be	AUX
inlawrev-2164	617	9	not	not	PART
inlawrev-2164	617	10	de930	de930	PROPN
inlawrev-2164	617	11	indiana	indiana	PROPN
inlawrev-2164	617	12	law	law	PROPN
inlawrev-2164	617	13	review	review	NOUN
inlawrev-2164	618	1	[	[	X
inlawrev-2164	618	2	vol	vol	NOUN
inlawrev-2164	618	3	.	.	PUNCT
inlawrev-2164	619	1	8:899	8:899	NOUN
inlawrev-2164	619	2	the	the	DET
inlawrev-2164	619	3	holding	holding	NOUN
inlawrev-2164	619	4	that	that	PRON
inlawrev-2164	619	5	a	a	DET
inlawrev-2164	619	6	fee	fee	NOUN
inlawrev-2164	619	7	in	in	ADP
inlawrev-2164	619	8	the	the	DET
inlawrev-2164	619	9	form	form	NOUN
inlawrev-2164	619	10	of	of	ADP
inlawrev-2164	619	11	a	a	DET
inlawrev-2164	619	12	share	share	NOUN
inlawrev-2164	619	13	of	of	ADP
inlawrev-2164	619	14	gross	gross	ADJ
inlawrev-2164	619	15	rentals	rental	NOUN
inlawrev-2164	619	16	is	be	AUX
inlawrev-2164	619	17	based	base	VERB
inlawrev-2164	619	18	on	on	ADP
inlawrev-2164	619	19	"	"	PUNCT
inlawrev-2164	619	20	income	income	NOUN
inlawrev-2164	619	21	"	"	PUNCT
inlawrev-2164	619	22	will	will	AUX
inlawrev-2164	619	23	come	come	VERB
inlawrev-2164	619	24	as	as	ADP
inlawrev-2164	619	25	a	a	DET
inlawrev-2164	619	26	shock	shock	NOUN
inlawrev-2164	619	27	to	to	ADP
inlawrev-2164	619	28	many	many	ADJ
inlawrev-2164	619	29	who	who	PRON
inlawrev-2164	619	30	have	have	AUX
inlawrev-2164	619	31	interpreted	interpret	VERB
inlawrev-2164	619	32	the	the	DET
inlawrev-2164	619	33	"	"	PUNCT
inlawrev-2164	619	34	determined	determined	ADJ
inlawrev-2164	619	35	without	without	ADP
inlawrev-2164	619	36	regard	regard	NOUN
inlawrev-2164	619	37	to	to	ADP
inlawrev-2164	619	38	the	the	DET
inlawrev-2164	619	39	income	income	NOUN
inlawrev-2164	619	40	of	of	ADP
inlawrev-2164	619	41	the	the	DET
inlawrev-2164	619	42	partnership	partnership	NOUN
inlawrev-2164	619	43	"	"	PUNCT
inlawrev-2164	619	44	language	language	NOUN
inlawrev-2164	619	45	of	of	ADP
inlawrev-2164	619	46	section	section	NOUN
inlawrev-2164	619	47	707(c	707(c	PROPN
inlawrev-2164	619	48	)	)	PUNCT
inlawrev-2164	619	49	to	to	PART
inlawrev-2164	619	50	mean	mean	VERB
inlawrev-2164	619	51	determined	determine	VERB
inlawrev-2164	619	52	without	without	ADP
inlawrev-2164	619	53	regard	regard	NOUN
inlawrev-2164	619	54	to	to	ADP
inlawrev-2164	619	55	the	the	DET
inlawrev-2164	619	56	availability	availability	NOUN
inlawrev-2164	619	57	of	of	ADP
inlawrev-2164	619	58	net	net	ADJ
inlawrev-2164	619	59	income	income	NOUN
inlawrev-2164	619	60	.	.	PUNCT
inlawrev-2164	620	1	because	because	SCONJ
inlawrev-2164	620	2	the	the	DET
inlawrev-2164	620	3	payments	payment	NOUN
inlawrev-2164	620	4	were	be	AUX
inlawrev-2164	620	5	based	base	VERB
inlawrev-2164	620	6	on	on	ADP
inlawrev-2164	620	7	gross	gross	ADJ
inlawrev-2164	620	8	income	income	NOUN
inlawrev-2164	620	9	,	,	PUNCT
inlawrev-2164	620	10	the	the	DET
inlawrev-2164	620	11	partnership	partnership	NOUN
inlawrev-2164	620	12	,	,	PUNCT
inlawrev-2164	620	13	and	and	CCONJ
inlawrev-2164	620	14	hence	hence	ADV
inlawrev-2164	620	15	the	the	DET
inlawrev-2164	620	16	other	other	ADJ
inlawrev-2164	620	17	partners	partner	NOUN
inlawrev-2164	620	18	,	,	PUNCT
inlawrev-2164	620	19	could	could	AUX
inlawrev-2164	620	20	be	be	AUX
inlawrev-2164	620	21	bound	bind	VERB
inlawrev-2164	620	22	to	to	PART
inlawrev-2164	620	23	pay	pay	VERB
inlawrev-2164	620	24	the	the	DET
inlawrev-2164	620	25	fees	fee	NOUN
inlawrev-2164	620	26	if	if	SCONJ
inlawrev-2164	620	27	other	other	ADJ
inlawrev-2164	620	28	expenses	expense	NOUN
inlawrev-2164	620	29	exhausted	exhausted	ADJ
inlawrev-2164	620	30	partnership	partnership	NOUN
inlawrev-2164	620	31	receipts	receipt	NOUN
inlawrev-2164	620	32	.	.	PUNCT
inlawrev-2164	621	1	the	the	DET
inlawrev-2164	621	2	court	court	NOUN
inlawrev-2164	621	3	specifically	specifically	ADV
inlawrev-2164	621	4	found	find	VERB
inlawrev-2164	621	5	that	that	SCONJ
inlawrev-2164	621	6	all	all	DET
inlawrev-2164	621	7	the	the	DET
inlawrev-2164	621	8	partners	partner	NOUN
inlawrev-2164	621	9	intended	intend	VERB
inlawrev-2164	621	10	the	the	DET
inlawrev-2164	621	11	fees	fee	NOUN
inlawrev-2164	621	12	to	to	PART
inlawrev-2164	621	13	be	be	AUX
inlawrev-2164	621	14	fully	fully	ADV
inlawrev-2164	621	15	paid	pay	VERB
inlawrev-2164	621	16	,	,	PUNCT
inlawrev-2164	621	17	and	and	CCONJ
inlawrev-2164	621	18	that	that	SCONJ
inlawrev-2164	621	19	the	the	DET
inlawrev-2164	621	20	taxpayers	taxpayer	NOUN
inlawrev-2164	621	21	could	could	AUX
inlawrev-2164	621	22	legally	legally	ADV
inlawrev-2164	621	23	have	have	AUX
inlawrev-2164	621	24	caused	cause	VERB
inlawrev-2164	621	25	the	the	DET
inlawrev-2164	621	26	two	two	NUM
inlawrev-2164	621	27	partnerships	partnership	NOUN
inlawrev-2164	621	28	to	to	PART
inlawrev-2164	621	29	pay	pay	VERB
inlawrev-2164	621	30	them	they	PRON
inlawrev-2164	621	31	.	.	PUNCT
inlawrev-2164	622	1	unlike	unlike	ADP
inlawrev-2164	622	2	the	the	DET
inlawrev-2164	622	3	charges	charge	NOUN
inlawrev-2164	622	4	to	to	ADP
inlawrev-2164	622	5	capital	capital	NOUN
inlawrev-2164	622	6	accounts	account	NOUN
inlawrev-2164	622	7	in	in	ADP
inlawrev-2164	622	8	orrisch	orrisch	NOUN
inlawrev-2164	622	9	,	,	PUNCT
inlawrev-2164	622	10	the	the	DET
inlawrev-2164	622	11	credits	credit	NOUN
inlawrev-2164	622	12	to	to	PART
inlawrev-2164	622	13	accounts	account	VERB
inlawrev-2164	622	14	payable	payable	ADJ
inlawrev-2164	622	15	in	in	ADP
inlawrev-2164	622	16	pratt	pratt	PROPN
inlawrev-2164	622	17	had	have	VERB
inlawrev-2164	622	18	economic	economic	ADJ
inlawrev-2164	622	19	significance	significance	NOUN
inlawrev-2164	622	20	.	.	PUNCT
inlawrev-2164	623	1	therefore	therefore	ADV
inlawrev-2164	623	2	,	,	PUNCT
inlawrev-2164	623	3	the	the	DET
inlawrev-2164	623	4	taxpayers	taxpayer	NOUN
inlawrev-2164	623	5	presumably	presumably	ADV
inlawrev-2164	623	6	could	could	AUX
inlawrev-2164	623	7	have	have	AUX
inlawrev-2164	623	8	withheld	withhold	VERB
inlawrev-2164	623	9	current	current	ADJ
inlawrev-2164	623	10	distributions	distribution	NOUN
inlawrev-2164	623	11	to	to	ADP
inlawrev-2164	623	12	the	the	DET
inlawrev-2164	623	13	limited	limited	ADJ
inlawrev-2164	623	14	partners	partner	NOUN
inlawrev-2164	623	15	until	until	SCONJ
inlawrev-2164	623	16	they	they	PRON
inlawrev-2164	623	17	had	have	AUX
inlawrev-2164	623	18	been	be	AUX
inlawrev-2164	623	19	paid	pay	VERB
inlawrev-2164	623	20	and	and	CCONJ
inlawrev-2164	623	21	,	,	PUNCT
inlawrev-2164	623	22	if	if	SCONJ
inlawrev-2164	623	23	net	net	ADJ
inlawrev-2164	623	24	receipts	receipt	NOUN
inlawrev-2164	623	25	were	be	AUX
inlawrev-2164	623	26	insufficient	insufficient	ADJ
inlawrev-2164	623	27	,	,	PUNCT
inlawrev-2164	623	28	could	could	AUX
inlawrev-2164	623	29	have	have	AUX
inlawrev-2164	623	30	satisfied	satisfy	VERB
inlawrev-2164	623	31	their	their	PRON
inlawrev-2164	623	32	claims	claim	NOUN
inlawrev-2164	623	33	out	out	ADP
inlawrev-2164	623	34	of	of	ADP
inlawrev-2164	623	35	the	the	DET
inlawrev-2164	623	36	proceeds	proceed	NOUN
inlawrev-2164	623	37	of	of	ADP
inlawrev-2164	623	38	refinancing	refinancing	NOUN
inlawrev-2164	623	39	or	or	CCONJ
inlawrev-2164	623	40	sale	sale	NOUN
inlawrev-2164	623	41	.	.	PUNCT
inlawrev-2164	624	1	pratt	pratt	PROPN
inlawrev-2164	624	2	would	would	AUX
inlawrev-2164	624	3	be	be	AUX
inlawrev-2164	624	4	less	less	ADJ
inlawrev-2164	624	5	of	of	ADP
inlawrev-2164	624	6	a	a	DET
inlawrev-2164	624	7	surprise	surprise	NOUN
inlawrev-2164	624	8	if	if	SCONJ
inlawrev-2164	624	9	there	there	PRON
inlawrev-2164	624	10	were	be	VERB
inlawrev-2164	624	11	any	any	DET
inlawrev-2164	624	12	indication	indication	NOUN
inlawrev-2164	624	13	in	in	ADP
inlawrev-2164	624	14	the	the	DET
inlawrev-2164	624	15	opinion	opinion	NOUN
inlawrev-2164	624	16	that	that	SCONJ
inlawrev-2164	624	17	the	the	DET
inlawrev-2164	624	18	underlying	underlying	ADJ
inlawrev-2164	624	19	leases	lease	NOUN
inlawrev-2164	624	20	were	be	AUX
inlawrev-2164	624	21	net	net	ADJ
inlawrev-2164	624	22	leases	lease	NOUN
inlawrev-2164	624	23	.	.	PUNCT
inlawrev-2164	625	1	in	in	ADP
inlawrev-2164	625	2	that	that	DET
inlawrev-2164	625	3	event	event	NOUN
inlawrev-2164	625	4	,	,	PUNCT
inlawrev-2164	625	5	the	the	DET
inlawrev-2164	625	6	fees	fee	NOUN
inlawrev-2164	625	7	would	would	AUX
inlawrev-2164	625	8	have	have	AUX
inlawrev-2164	625	9	been	be	AUX
inlawrev-2164	625	10	based	base	VERB
inlawrev-2164	625	11	on	on	ADP
inlawrev-2164	625	12	and	and	CCONJ
inlawrev-2164	625	13	payable	payable	ADJ
inlawrev-2164	625	14	out	out	ADP
inlawrev-2164	625	15	of	of	ADP
inlawrev-2164	625	16	surplus	surplus	ADJ
inlawrev-2164	625	17	cash	cash	NOUN
inlawrev-2164	625	18	and	and	CCONJ
inlawrev-2164	625	19	would	would	AUX
inlawrev-2164	625	20	have	have	AUX
inlawrev-2164	625	21	looked	look	VERB
inlawrev-2164	625	22	less	less	ADJ
inlawrev-2164	625	23	"	"	PUNCT
inlawrev-2164	625	24	guaranteed	guarantee	VERB
inlawrev-2164	625	25	"	"	PUNCT
inlawrev-2164	625	26	by	by	ADP
inlawrev-2164	625	27	the	the	DET
inlawrev-2164	625	28	partnership	partnership	NOUN
inlawrev-2164	625	29	and	and	CCONJ
inlawrev-2164	625	30	more	more	ADV
inlawrev-2164	625	31	like	like	ADP
inlawrev-2164	625	32	an	an	DET
inlawrev-2164	625	33	attempt	attempt	NOUN
inlawrev-2164	625	34	to	to	PART
inlawrev-2164	625	35	transform	transform	VERB
inlawrev-2164	625	36	distributive	distributive	ADJ
inlawrev-2164	625	37	shares	share	NOUN
inlawrev-2164	625	38	of	of	ADP
inlawrev-2164	625	39	partnership	partnership	NOUN
inlawrev-2164	625	40	income	income	NOUN
inlawrev-2164	625	41	into	into	ADP
inlawrev-2164	625	42	deductible	deductible	ADJ
inlawrev-2164	625	43	form	form	NOUN
inlawrev-2164	625	44	.	.	PUNCT
inlawrev-2164	626	1	the	the	DET
inlawrev-2164	626	2	pratt	pratt	PROPN
inlawrev-2164	626	3	court	court	NOUN
inlawrev-2164	626	4	rejected	reject	VERB
inlawrev-2164	626	5	the	the	DET
inlawrev-2164	626	6	argument	argument	NOUN
inlawrev-2164	626	7	that	that	SCONJ
inlawrev-2164	626	8	the	the	DET
inlawrev-2164	626	9	management	management	NOUN
inlawrev-2164	626	10	fees	fee	NOUN
inlawrev-2164	626	11	were	be	AUX
inlawrev-2164	626	12	deductible	deductible	ADJ
inlawrev-2164	626	13	by	by	ADP
inlawrev-2164	626	14	virtue	virtue	NOUN
inlawrev-2164	626	15	of	of	ADP
inlawrev-2164	626	16	the	the	DET
inlawrev-2164	626	17	section	section	NOUN
inlawrev-2164	626	18	707	707	NUM
inlawrev-2164	626	19	(	(	PUNCT
inlawrev-2164	626	20	a	a	PRON
inlawrev-2164	626	21	)	)	PUNCT
inlawrev-2164	626	22	provision	provision	NOUN
inlawrev-2164	626	23	that	that	PRON
inlawrev-2164	626	24	a	a	DET
inlawrev-2164	626	25	transaction	transaction	NOUN
inlawrev-2164	626	26	between	between	ADP
inlawrev-2164	626	27	a	a	DET
inlawrev-2164	626	28	partner	partner	NOUN
inlawrev-2164	626	29	and	and	CCONJ
inlawrev-2164	626	30	his	his	PRON
inlawrev-2164	626	31	partnership	partnership	NOUN
inlawrev-2164	626	32	"	"	PUNCT
inlawrev-2164	626	33	other	other	ADJ
inlawrev-2164	626	34	than	than	ADP
inlawrev-2164	626	35	in	in	ADP
inlawrev-2164	626	36	his	his	PRON
inlawrev-2164	626	37	capacity	capacity	NOUN
inlawrev-2164	626	38	as	as	ADP
inlawrev-2164	626	39	a	a	DET
inlawrev-2164	626	40	member	member	NOUN
inlawrev-2164	626	41	of	of	ADP
inlawrev-2164	626	42	such	such	ADJ
inlawrev-2164	626	43	partnership	partnership	NOUN
inlawrev-2164	626	44	"	"	PUNCT
inlawrev-2164	626	45	shall	shall	AUX
inlawrev-2164	626	46	"	"	PUNCT
inlawrev-2164	626	47	be	be	AUX
inlawrev-2164	626	48	considered	consider	VERB
inlawrev-2164	626	49	as	as	ADP
inlawrev-2164	626	50	occurring	occur	VERB
inlawrev-2164	626	51	between	between	ADP
inlawrev-2164	626	52	the	the	DET
inlawrev-2164	626	53	partnership	partnership	NOUN
inlawrev-2164	626	54	and	and	CCONJ
inlawrev-2164	626	55	one	one	NUM
inlawrev-2164	626	56	who	who	PRON
inlawrev-2164	626	57	is	be	AUX
inlawrev-2164	626	58	not	not	PART
inlawrev-2164	626	59	a	a	DET
inlawrev-2164	626	60	partner	partner	NOUN
inlawrev-2164	626	61	.	.	PUNCT
inlawrev-2164	626	62	"	"	PUNCT
inlawrev-2164	627	1	without	without	ADP
inlawrev-2164	627	2	deciding	decide	VERB
inlawrev-2164	627	3	"	"	PUNCT
inlawrev-2164	627	4	whether	whether	SCONJ
inlawrev-2164	627	5	a	a	DET
inlawrev-2164	627	6	continuing	continue	VERB
inlawrev-2164	627	7	payment	payment	NOUN
inlawrev-2164	627	8	to	to	ADP
inlawrev-2164	627	9	a	a	DET
inlawrev-2164	627	10	partner	partner	NOUN
inlawrev-2164	627	11	for	for	ADP
inlawrev-2164	627	12	services	service	NOUN
inlawrev-2164	627	13	was	be	AUX
inlawrev-2164	627	14	ever	ever	ADV
inlawrev-2164	627	15	contemplated	contemplate	VERB
inlawrev-2164	627	16	as	as	ADP
inlawrev-2164	627	17	being	be	AUX
inlawrev-2164	627	18	within	within	ADP
inlawrev-2164	627	19	the	the	DET
inlawrev-2164	627	20	provisions	provision	NOUN
inlawrev-2164	627	21	of	of	ADP
inlawrev-2164	627	22	section	section	NOUN
inlawrev-2164	627	23	707(a	707(a	PROPN
inlawrev-2164	627	24	)	)	PUNCT
inlawrev-2164	627	25	,	,	PUNCT
inlawrev-2164	627	26	"	"	PUNCT
inlawrev-2164	627	27	the	the	DET
inlawrev-2164	627	28	court	court	NOUN
inlawrev-2164	627	29	concluded	conclude	VERB
inlawrev-2164	627	30	that	that	SCONJ
inlawrev-2164	627	31	section	section	NOUN
inlawrev-2164	627	32	707(a	707(a	PROPN
inlawrev-2164	627	33	)	)	PUNCT
inlawrev-2164	627	34	would	would	AUX
inlawrev-2164	627	35	in	in	ADP
inlawrev-2164	627	36	no	no	DET
inlawrev-2164	627	37	event	event	NOUN
inlawrev-2164	627	38	apply	apply	VERB
inlawrev-2164	627	39	to	to	ADP
inlawrev-2164	627	40	the	the	DET
inlawrev-2164	627	41	instant	instant	ADJ
inlawrev-2164	627	42	case	case	NOUN
inlawrev-2164	627	43	,	,	PUNCT
inlawrev-2164	627	44	because	because	SCONJ
inlawrev-2164	627	45	the	the	DET
inlawrev-2164	627	46	taxpayers	taxpayer	NOUN
inlawrev-2164	627	47	were	be	AUX
inlawrev-2164	627	48	to	to	PART
inlawrev-2164	627	49	receive	receive	VERB
inlawrev-2164	627	50	the	the	DET
inlawrev-2164	627	51	management	management	NOUN
inlawrev-2164	627	52	fees	fee	NOUN
inlawrev-2164	627	53	for	for	ADP
inlawrev-2164	627	54	performing	perform	VERB
inlawrev-2164	627	55	services	service	NOUN
inlawrev-2164	627	56	within	within	ADP
inlawrev-2164	627	57	the	the	DET
inlawrev-2164	627	58	normal	normal	ADJ
inlawrev-2164	627	59	scope	scope	NOUN
inlawrev-2164	627	60	of	of	ADP
inlawrev-2164	627	61	their	their	PRON
inlawrev-2164	627	62	duties	duty	NOUN
inlawrev-2164	627	63	as	as	ADP
inlawrev-2164	627	64	general	general	ADJ
inlawrev-2164	627	65	partners	partner	NOUN
inlawrev-2164	627	66	and	and	CCONJ
inlawrev-2164	627	67	pursuant	pursuant	ADJ
inlawrev-2164	627	68	to	to	ADP
inlawrev-2164	627	69	the	the	DET
inlawrev-2164	627	70	partnership	partnership	NOUN
inlawrev-2164	627	71	agreement	agreement	NOUN
inlawrev-2164	627	72	.	.	PUNCT
inlawrev-2164	628	1	there	there	PRON
inlawrev-2164	628	2	is	be	VERB
inlawrev-2164	628	3	no	no	DET
inlawrev-2164	628	4	indication	indication	NOUN
inlawrev-2164	628	5	that	that	SCONJ
inlawrev-2164	628	6	any	any	DET
inlawrev-2164	628	7	one	one	NUM
inlawrev-2164	628	8	of	of	ADP
inlawrev-2164	628	9	the	the	DET
inlawrev-2164	628	10	petitioners	petitioner	NOUN
inlawrev-2164	628	11	was	be	AUX
inlawrev-2164	628	12	engaged	engage	VERB
inlawrev-2164	628	13	in	in	ADP
inlawrev-2164	628	14	a	a	DET
inlawrev-2164	628	15	transaction	transaction	NOUN
inlawrev-2164	628	16	with	with	ADP
inlawrev-2164	628	17	the	the	DET
inlawrev-2164	628	18	partnership	partnership	NOUN
inlawrev-2164	628	19	other	other	ADJ
inlawrev-2164	628	20	than	than	ADP
inlawrev-2164	628	21	in	in	ADP
inlawrev-2164	628	22	his	his	PRON
inlawrev-2164	628	23	capacity	capacity	NOUN
inlawrev-2164	628	24	as	as	ADP
inlawrev-2164	628	25	a	a	DET
inlawrev-2164	628	26	partner	partner	NOUN
inlawrev-2164	628	27	.	.	PUNCT
inlawrev-2164	629	1	104	104	NUM
inlawrev-2164	630	1	this	this	DET
inlawrev-2164	630	2	rationale	rationale	NOUN
inlawrev-2164	630	3	has	have	VERB
inlawrev-2164	630	4	tremendous	tremendous	ADJ
inlawrev-2164	630	5	potential	potential	ADJ
inlawrev-2164	630	6	impact	impact	NOUN
inlawrev-2164	630	7	because	because	SCONJ
inlawrev-2164	630	8	section	section	NOUN
inlawrev-2164	630	9	707(c	707(c	PROPN
inlawrev-2164	630	10	)	)	PUNCT
inlawrev-2164	630	11	can	can	AUX
inlawrev-2164	630	12	be	be	AUX
inlawrev-2164	630	13	interpreted	interpret	VERB
inlawrev-2164	630	14	as	as	ADP
inlawrev-2164	630	15	a	a	DET
inlawrev-2164	630	16	qualification	qualification	NOUN
inlawrev-2164	630	17	of	of	ADP
inlawrev-2164	630	18	section	section	NOUN
inlawrev-2164	630	19	707(a	707(a	PROPN
inlawrev-2164	630	20	)	)	PUNCT
inlawrev-2164	630	21	that	that	PRON
inlawrev-2164	630	22	is	be	AUX
inlawrev-2164	630	23	fully	fully	ADV
inlawrev-2164	630	24	subject	subject	ADJ
inlawrev-2164	630	25	to	to	ADP
inlawrev-2164	630	26	the	the	DET
inlawrev-2164	630	27	"	"	PUNCT
inlawrev-2164	630	28	other	other	ADJ
inlawrev-2164	630	29	than	than	ADP
inlawrev-2164	630	30	in	in	ADP
inlawrev-2164	630	31	his	his	PRON
inlawrev-2164	630	32	capacity	capacity	NOUN
inlawrev-2164	630	33	as	as	ADP
inlawrev-2164	630	34	a	a	DET
inlawrev-2164	630	35	member	member	NOUN
inlawrev-2164	630	36	of	of	ADP
inlawrev-2164	630	37	termined	termine	VERB
inlawrev-2164	630	38	without	without	ADP
inlawrev-2164	630	39	regard	regard	NOUN
inlawrev-2164	630	40	to	to	ADP
inlawrev-2164	630	41	the	the	DET
inlawrev-2164	630	42	income	income	NOUN
inlawrev-2164	630	43	of	of	ADP
inlawrev-2164	630	44	the	the	DET
inlawrev-2164	630	45	partnership	partnership	NOUN
inlawrev-2164	630	46	as	as	SCONJ
inlawrev-2164	630	47	required	require	VERB
inlawrev-2164	630	48	by	by	ADP
inlawrev-2164	630	49	section	section	NOUN
inlawrev-2164	630	50	707(c	707(c	PROPN
inlawrev-2164	630	51	)	)	PUNCT
inlawrev-2164	630	52	for	for	ADP
inlawrev-2164	630	53	a	a	DET
inlawrev-2164	630	54	payment	payment	NOUN
inlawrev-2164	630	55	to	to	ADP
inlawrev-2164	630	56	a	a	DET
inlawrev-2164	630	57	partner	partner	NOUN
inlawrev-2164	630	58	for	for	SCONJ
inlawrev-2164	630	59	services	service	NOUN
inlawrev-2164	630	60	to	to	PART
inlawrev-2164	630	61	be	be	AUX
inlawrev-2164	630	62	a	a	DET
inlawrev-2164	630	63	"	"	PUNCT
inlawrev-2164	630	64	guaranteed	guarantee	VERB
inlawrev-2164	630	65	payment	payment	NOUN
inlawrev-2164	630	66	.	.	PUNCT
inlawrev-2164	630	67	"	"	PUNCT
inlawrev-2164	631	1	i	i	PRON
inlawrev-2164	631	2	d.	d.	PROPN
inlawrev-2164	631	3	at	at	ADP
inlawrev-2164	631	4	2588	2588	NUM
inlawrev-2164	631	5	.	.	PUNCT
inlawrev-2164	632	1	104	104	NUM
inlawrev-2164	632	2	jd	jd	PROPN
inlawrev-2164	632	3	.	.	PUNCT
inlawrev-2164	633	1	at	at	ADP
inlawrev-2164	633	2	2589	2589	NUM
inlawrev-2164	633	3	.	.	PUNCT
inlawrev-2164	634	1	1975	1975	NUM
inlawrev-2164	634	2	]	]	PUNCT
inlawrev-2164	634	3	realty	realty	NOUN
inlawrev-2164	634	4	shelter	shelter	VERB
inlawrev-2164	634	5	partnerships	partnership	NOUN
inlawrev-2164	634	6	931	931	NUM
inlawrev-2164	634	7	the	the	DET
inlawrev-2164	634	8	partnership	partnership	NOUN
inlawrev-2164	634	9	"	"	PUNCT
inlawrev-2164	634	10	requirement	requirement	NOUN
inlawrev-2164	634	11	.	.	PUNCT
inlawrev-2164	635	1	105	105	NUM
inlawrev-2164	635	2	therefore	therefore	ADV
inlawrev-2164	635	3	,	,	PUNCT
inlawrev-2164	635	4	pratt	pratt	PROPN
inlawrev-2164	635	5	may	may	AUX
inlawrev-2164	635	6	be	be	AUX
inlawrev-2164	635	7	pointed	point	VERB
inlawrev-2164	635	8	to	to	ADP
inlawrev-2164	635	9	as	as	ADP
inlawrev-2164	635	10	authority	authority	NOUN
inlawrev-2164	635	11	for	for	ADP
inlawrev-2164	635	12	the	the	DET
inlawrev-2164	635	13	proposition	proposition	NOUN
inlawrev-2164	635	14	that	that	SCONJ
inlawrev-2164	635	15	general	general	ADJ
inlawrev-2164	635	16	partners	partner	NOUN
inlawrev-2164	635	17	in	in	ADP
inlawrev-2164	635	18	a	a	DET
inlawrev-2164	635	19	limited	limited	ADJ
inlawrev-2164	635	20	partnership	partnership	NOUN
inlawrev-2164	635	21	can	can	AUX
inlawrev-2164	635	22	not	not	PART
inlawrev-2164	635	23	claim	claim	VERB
inlawrev-2164	635	24	guaranteed	guarantee	VERB
inlawrev-2164	635	25	payments	payment	NOUN
inlawrev-2164	635	26	for	for	ADP
inlawrev-2164	635	27	performing	perform	VERB
inlawrev-2164	635	28	their	their	PRON
inlawrev-2164	635	29	essential	essential	ADJ
inlawrev-2164	635	30	duties	duty	NOUN
inlawrev-2164	635	31	under	under	ADP
inlawrev-2164	635	32	the	the	DET
inlawrev-2164	635	33	partnership	partnership	NOUN
inlawrev-2164	635	34	agreement	agreement	NOUN
inlawrev-2164	635	35	;	;	PUNCT
inlawrev-2164	635	36	that	that	SCONJ
inlawrev-2164	635	37	,	,	PUNCT
inlawrev-2164	635	38	in	in	ADP
inlawrev-2164	635	39	reality	reality	NOUN
inlawrev-2164	635	40	,	,	PUNCT
inlawrev-2164	635	41	they	they	PRON
inlawrev-2164	635	42	are	be	AUX
inlawrev-2164	635	43	merely	merely	ADV
inlawrev-2164	635	44	attempting	attempt	VERB
inlawrev-2164	635	45	to	to	PART
inlawrev-2164	635	46	generate	generate	VERB
inlawrev-2164	635	47	deductions	deduction	NOUN
inlawrev-2164	635	48	by	by	ADP
inlawrev-2164	635	49	altering	alter	VERB
inlawrev-2164	635	50	the	the	DET
inlawrev-2164	635	51	form	form	NOUN
inlawrev-2164	635	52	of	of	ADP
inlawrev-2164	635	53	distribution	distribution	NOUN
inlawrev-2164	635	54	of	of	ADP
inlawrev-2164	635	55	their	their	PRON
inlawrev-2164	635	56	partnership	partnership	NOUN
inlawrev-2164	635	57	income	income	NOUN
inlawrev-2164	635	58	.	.	PUNCT
inlawrev-2164	636	1	pratt	pratt	PROPN
inlawrev-2164	636	2	also	also	ADV
inlawrev-2164	636	3	involved	involve	VERB
inlawrev-2164	636	4	guaranteed	guarantee	VERB
inlawrev-2164	636	5	payments	payment	NOUN
inlawrev-2164	636	6	for	for	ADP
inlawrev-2164	636	7	the	the	DET
inlawrev-2164	636	8	use	use	NOUN
inlawrev-2164	636	9	of	of	ADP
inlawrev-2164	636	10	capital	capital	NOUN
inlawrev-2164	636	11	.	.	PUNCT
inlawrev-2164	637	1	the	the	DET
inlawrev-2164	637	2	taxpayers	taxpayer	NOUN
inlawrev-2164	637	3	had	have	AUX
inlawrev-2164	637	4	loaned	loan	VERB
inlawrev-2164	637	5	funds	fund	NOUN
inlawrev-2164	637	6	to	to	ADP
inlawrev-2164	637	7	both	both	DET
inlawrev-2164	637	8	partnerships	partnership	NOUN
inlawrev-2164	637	9	and	and	CCONJ
inlawrev-2164	637	10	had	have	AUX
inlawrev-2164	637	11	received	receive	VERB
inlawrev-2164	637	12	in	in	ADP
inlawrev-2164	637	13	return	return	NOUN
inlawrev-2164	637	14	notes	note	NOUN
inlawrev-2164	637	15	,	,	PUNCT
inlawrev-2164	637	16	secured	secure	VERB
inlawrev-2164	637	17	by	by	ADP
inlawrev-2164	637	18	deeds	deed	NOUN
inlawrev-2164	637	19	of	of	ADP
inlawrev-2164	637	20	trust	trust	NOUN
inlawrev-2164	637	21	,	,	PUNCT
inlawrev-2164	637	22	wherein	wherein	SCONJ
inlawrev-2164	637	23	the	the	DET
inlawrev-2164	637	24	partnerships	partnership	NOUN
inlawrev-2164	637	25	agreed	agree	VERB
inlawrev-2164	637	26	to	to	PART
inlawrev-2164	637	27	repay	repay	VERB
inlawrev-2164	637	28	principal	principal	NOUN
inlawrev-2164	637	29	plus	plus	CCONJ
inlawrev-2164	637	30	interest	interest	NOUN
inlawrev-2164	637	31	at	at	ADP
inlawrev-2164	637	32	the	the	DET
inlawrev-2164	637	33	rate	rate	NOUN
inlawrev-2164	637	34	of	of	ADP
inlawrev-2164	637	35	seven	seven	NUM
inlawrev-2164	637	36	percent	percent	NOUN
inlawrev-2164	637	37	per	per	ADP
inlawrev-2164	637	38	annum	annum	NOUN
inlawrev-2164	637	39	without	without	ADP
inlawrev-2164	637	40	regard	regard	NOUN
inlawrev-2164	637	41	to	to	ADP
inlawrev-2164	637	42	partnership	partnership	NOUN
inlawrev-2164	637	43	receipts	receipt	NOUN
inlawrev-2164	637	44	or	or	CCONJ
inlawrev-2164	637	45	income	income	NOUN
inlawrev-2164	637	46	.	.	PUNCT
inlawrev-2164	638	1	in	in	ADP
inlawrev-2164	638	2	the	the	DET
inlawrev-2164	638	3	years	year	NOUN
inlawrev-2164	638	4	in	in	ADP
inlawrev-2164	638	5	question	question	NOUN
inlawrev-2164	638	6	,	,	PUNCT
inlawrev-2164	638	7	the	the	DET
inlawrev-2164	638	8	partnerships	partnership	NOUN
inlawrev-2164	638	9	did	do	AUX
inlawrev-2164	638	10	not	not	PART
inlawrev-2164	638	11	pay	pay	VERB
inlawrev-2164	638	12	the	the	DET
inlawrev-2164	638	13	interest	interest	NOUN
inlawrev-2164	638	14	but	but	CCONJ
inlawrev-2164	638	15	credited	credit	VERB
inlawrev-2164	638	16	it	it	PRON
inlawrev-2164	638	17	to	to	ADP
inlawrev-2164	638	18	the	the	DET
inlawrev-2164	638	19	accounts	account	NOUN
inlawrev-2164	638	20	payable	payable	ADJ
inlawrev-2164	638	21	to	to	ADP
inlawrev-2164	638	22	the	the	DET
inlawrev-2164	638	23	taxpayers	taxpayer	NOUN
inlawrev-2164	638	24	,	,	PUNCT
inlawrev-2164	638	25	who	who	PRON
inlawrev-2164	638	26	did	do	AUX
inlawrev-2164	638	27	not	not	PART
inlawrev-2164	638	28	include	include	VERB
inlawrev-2164	638	29	the	the	DET
inlawrev-2164	638	30	amounts	amount	NOUN
inlawrev-2164	638	31	as	as	ADP
inlawrev-2164	638	32	interest	interest	NOUN
inlawrev-2164	638	33	income	income	NOUN
inlawrev-2164	638	34	in	in	ADP
inlawrev-2164	638	35	those	those	DET
inlawrev-2164	638	36	years	year	NOUN
inlawrev-2164	638	37	.	.	PUNCT
inlawrev-2164	639	1	as	as	ADP
inlawrev-2164	639	2	with	with	ADP
inlawrev-2164	639	3	the	the	DET
inlawrev-2164	639	4	credits	credit	NOUN
inlawrev-2164	639	5	for	for	ADP
inlawrev-2164	639	6	management	management	NOUN
inlawrev-2164	639	7	fees	fee	NOUN
inlawrev-2164	639	8	,	,	PUNCT
inlawrev-2164	639	9	the	the	DET
inlawrev-2164	639	10	parties	party	NOUN
inlawrev-2164	639	11	intended	intend	VERB
inlawrev-2164	639	12	the	the	DET
inlawrev-2164	639	13	interest	interest	NOUN
inlawrev-2164	639	14	payments	payment	NOUN
inlawrev-2164	639	15	to	to	PART
inlawrev-2164	639	16	be	be	AUX
inlawrev-2164	639	17	made	make	VERB
inlawrev-2164	639	18	and	and	CCONJ
inlawrev-2164	639	19	the	the	DET
inlawrev-2164	639	20	taxpayers	taxpayer	NOUN
inlawrev-2164	639	21	had	have	VERB
inlawrev-2164	639	22	the	the	DET
inlawrev-2164	639	23	right	right	NOUN
inlawrev-2164	639	24	to	to	PART
inlawrev-2164	639	25	cause	cause	VERB
inlawrev-2164	639	26	payment	payment	NOUN
inlawrev-2164	639	27	.	.	PUNCT
inlawrev-2164	640	1	the	the	DET
inlawrev-2164	640	2	service	service	NOUN
inlawrev-2164	640	3	,	,	PUNCT
inlawrev-2164	640	4	however	however	ADV
inlawrev-2164	640	5	,	,	PUNCT
inlawrev-2164	640	6	did	do	AUX
inlawrev-2164	640	7	not	not	PART
inlawrev-2164	640	8	dispute	dispute	VERB
inlawrev-2164	640	9	that	that	SCONJ
inlawrev-2164	640	10	the	the	DET
inlawrev-2164	640	11	interest	interest	NOUN
inlawrev-2164	640	12	payments	payment	NOUN
inlawrev-2164	640	13	were	be	AUX
inlawrev-2164	640	14	guaranteed	guarantee	VERB
inlawrev-2164	640	15	payments	payment	NOUN
inlawrev-2164	640	16	.	.	PUNCT
inlawrev-2164	641	1	rather	rather	ADV
inlawrev-2164	641	2	,	,	PUNCT
inlawrev-2164	641	3	it	it	PRON
inlawrev-2164	641	4	sought	seek	VERB
inlawrev-2164	641	5	to	to	PART
inlawrev-2164	641	6	hold	hold	VERB
inlawrev-2164	641	7	the	the	DET
inlawrev-2164	641	8	taxpayers	taxpayer	NOUN
inlawrev-2164	641	9	to	to	ADP
inlawrev-2164	641	10	the	the	DET
inlawrev-2164	641	11	regulation	regulation	NOUN
inlawrev-2164	641	12	that	that	PRON
inlawrev-2164	641	13	recipients	recipient	NOUN
inlawrev-2164	641	14	must	must	AUX
inlawrev-2164	641	15	report	report	VERB
inlawrev-2164	641	16	the	the	DET
inlawrev-2164	641	17	guaranteed	guarantee	VERB
inlawrev-2164	641	18	payments	payment	NOUN
inlawrev-2164	641	19	in	in	ADP
inlawrev-2164	641	20	the	the	DET
inlawrev-2164	641	21	year	year	NOUN
inlawrev-2164	641	22	when	when	SCONJ
inlawrev-2164	641	23	accrued	accrue	VERB
inlawrev-2164	641	24	by	by	ADP
inlawrev-2164	641	25	the	the	DET
inlawrev-2164	641	26	partnership	partnership	NOUN
inlawrev-2164	641	27	,	,	PUNCT
inlawrev-2164	641	28	whether	whether	SCONJ
inlawrev-2164	641	29	the	the	DET
inlawrev-2164	641	30	payments	payment	NOUN
inlawrev-2164	641	31	are	be	AUX
inlawrev-2164	641	32	actually	actually	ADV
inlawrev-2164	641	33	made	make	VERB
inlawrev-2164	641	34	or	or	CCONJ
inlawrev-2164	641	35	not	not	PART
inlawrev-2164	641	36	.	.	PUNCT
inlawrev-2164	642	1	106	106	NUM
inlawrev-2164	643	1	the	the	DET
inlawrev-2164	643	2	taxpayers	taxpayer	NOUN
inlawrev-2164	643	3	argued	argue	VERB
inlawrev-2164	643	4	that	that	SCONJ
inlawrev-2164	643	5	the	the	DET
inlawrev-2164	643	6	application	application	NOUN
inlawrev-2164	643	7	of	of	ADP
inlawrev-2164	643	8	such	such	DET
inlawrev-2164	643	9	a	a	DET
inlawrev-2164	643	10	regulation	regulation	NOUN
inlawrev-2164	643	11	to	to	ADP
inlawrev-2164	643	12	cash	cash	NOUN
inlawrev-2164	643	13	-	-	PUNCT
inlawrev-2164	643	14	basis	basis	NOUN
inlawrev-2164	643	15	partners	partner	NOUN
inlawrev-2164	643	16	was	be	AUX
inlawrev-2164	643	17	an	an	DET
inlawrev-2164	643	18	"	"	PUNCT
inlawrev-2164	643	19	overextension	overextension	NOUN
inlawrev-2164	643	20	"	"	PUNCT
inlawrev-2164	643	21	of	of	ADP
inlawrev-2164	643	22	the	the	DET
inlawrev-2164	643	23	commissioner	commissioner	NOUN
inlawrev-2164	643	24	's	's	PART
inlawrev-2164	643	25	authority	authority	NOUN
inlawrev-2164	643	26	,	,	PUNCT
inlawrev-2164	643	27	but	but	CCONJ
inlawrev-2164	643	28	the	the	DET
inlawrev-2164	643	29	court	court	NOUN
inlawrev-2164	643	30	applied	apply	VERB
inlawrev-2164	643	31	the	the	DET
inlawrev-2164	643	32	regulation	regulation	NOUN
inlawrev-2164	643	33	.	.	PUNCT
inlawrev-2164	644	1	although	although	SCONJ
inlawrev-2164	644	2	the	the	DET
inlawrev-2164	644	3	guaranteed	guarantee	VERB
inlawrev-2164	644	4	payment	payment	NOUN
inlawrev-2164	644	5	treatment	treatment	NOUN
inlawrev-2164	644	6	for	for	ADP
inlawrev-2164	644	7	use	use	NOUN
inlawrev-2164	644	8	of	of	ADP
inlawrev-2164	644	9	capital	capital	NOUN
inlawrev-2164	644	10	was	be	AUX
inlawrev-2164	644	11	not	not	PART
inlawrev-2164	644	12	directly	directly	ADV
inlawrev-2164	644	13	threatened	threaten	VERB
inlawrev-2164	644	14	by	by	ADP
inlawrev-2164	644	15	the	the	DET
inlawrev-2164	644	16	pratt	pratt	PROPN
inlawrev-2164	644	17	decision	decision	NOUN
inlawrev-2164	644	18	,	,	PUNCT
inlawrev-2164	644	19	this	this	DET
inlawrev-2164	644	20	victory	victory	NOUN
inlawrev-2164	644	21	by	by	ADP
inlawrev-2164	644	22	the	the	DET
inlawrev-2164	644	23	service	service	NOUN
inlawrev-2164	644	24	in	in	ADP
inlawrev-2164	644	25	the	the	DET
inlawrev-2164	644	26	area	area	NOUN
inlawrev-2164	644	27	of	of	ADP
inlawrev-2164	644	28	guaranteed	guarantee	VERB
inlawrev-2164	644	29	payments	payment	NOUN
inlawrev-2164	644	30	for	for	ADP
inlawrev-2164	644	31	services	service	NOUN
inlawrev-2164	644	32	may	may	AUX
inlawrev-2164	644	33	lead	lead	VERB
inlawrev-2164	644	34	to	to	ADP
inlawrev-2164	644	35	a	a	DET
inlawrev-2164	644	36	more	more	ADV
inlawrev-2164	644	37	direct	direct	ADJ
inlawrev-2164	644	38	assault	assault	NOUN
inlawrev-2164	644	39	on	on	ADP
inlawrev-2164	644	40	guaranteed	guarantee	VERB
inlawrev-2164	644	41	payments	payment	NOUN
inlawrev-2164	644	42	for	for	ADP
inlawrev-2164	644	43	capital	capital	NOUN
inlawrev-2164	644	44	.	.	PUNCT
inlawrev-2164	645	1	many	many	ADJ
inlawrev-2164	645	2	partnership	partnership	NOUN
inlawrev-2164	645	3	agreements	agreement	NOUN
inlawrev-2164	645	4	contain	contain	VERB
inlawrev-2164	645	5	elaborate	elaborate	ADJ
inlawrev-2164	645	6	provisions	provision	NOUN
inlawrev-2164	645	7	for	for	ADP
inlawrev-2164	645	8	various	various	ADJ
inlawrev-2164	645	9	types	type	NOUN
inlawrev-2164	645	10	of	of	ADP
inlawrev-2164	645	11	loans	loan	NOUN
inlawrev-2164	645	12	from	from	ADP
inlawrev-2164	645	13	partners	partner	NOUN
inlawrev-2164	645	14	to	to	ADP
inlawrev-2164	645	15	the	the	DET
inlawrev-2164	645	16	partnership	partnership	NOUN
inlawrev-2164	645	17	.	.	PUNCT
inlawrev-2164	646	1	many	many	ADJ
inlawrev-2164	646	2	of	of	ADP
inlawrev-2164	646	3	these	these	DET
inlawrev-2164	646	4	provisions	provision	NOUN
inlawrev-2164	646	5	are	be	AUX
inlawrev-2164	646	6	simply	simply	ADV
inlawrev-2164	646	7	attempts	attempt	NOUN
inlawrev-2164	646	8	to	to	PART
inlawrev-2164	646	9	generate	generate	VERB
inlawrev-2164	646	10	guaranteed	guarantee	VERB
inlawrev-2164	646	11	payment	payment	NOUN
inlawrev-2164	646	12	deductions	deduction	NOUN
inlawrev-2164	646	13	for	for	ADP
inlawrev-2164	646	14	"	"	PUNCT
inlawrev-2164	646	15	interest	interest	NOUN
inlawrev-2164	646	16	"	"	PUNCT
inlawrev-2164	646	17	payments	payment	NOUN
inlawrev-2164	646	18	to	to	ADP
inlawrev-2164	646	19	partners	partner	NOUN
inlawrev-2164	646	20	which	which	PRON
inlawrev-2164	646	21	would	would	AUX
inlawrev-2164	646	22	otherwise	otherwise	ADV
inlawrev-2164	646	23	be	be	AUX
inlawrev-2164	646	24	received	receive	VERB
inlawrev-2164	646	25	by	by	ADP
inlawrev-2164	646	26	them	they	PRON
inlawrev-2164	646	27	in	in	ADP
inlawrev-2164	646	28	the	the	DET
inlawrev-2164	646	29	form	form	NOUN
inlawrev-2164	646	30	of	of	ADP
inlawrev-2164	646	31	distributive	distributive	ADJ
inlawrev-2164	646	32	shares	share	NOUN
inlawrev-2164	646	33	of	of	ADP
inlawrev-2164	646	34	partnership	partnership	NOUN
inlawrev-2164	646	35	income	income	NOUN
inlawrev-2164	646	36	.	.	PUNCT
inlawrev-2164	647	1	the	the	DET
inlawrev-2164	647	2	underlying	underlie	VERB
inlawrev-2164	647	3	"	"	PUNCT
inlawrev-2164	647	4	loans	loan	NOUN
inlawrev-2164	647	5	"	"	PUNCT
inlawrev-2164	647	6	may	may	AUX
inlawrev-2164	647	7	be	be	AUX
inlawrev-2164	647	8	vulnerable	vulnerable	ADJ
inlawrev-2164	647	9	to	to	ADP
inlawrev-2164	647	10	the	the	DET
inlawrev-2164	647	11	challenge	challenge	NOUN
inlawrev-2164	647	12	that	that	PRON
inlawrev-2164	647	13	they	they	PRON
inlawrev-2164	647	14	are	be	AUX
inlawrev-2164	647	15	,	,	PUNCT
inlawrev-2164	647	16	in	in	ADP
inlawrev-2164	647	17	economic	economic	ADJ
inlawrev-2164	647	18	reality	reality	NOUN
inlawrev-2164	647	19	,	,	PUNCT
inlawrev-2164	647	20	contributions	contribution	NOUN
inlawrev-2164	647	21	to	to	ADP
inlawrev-2164	647	22	capital	capital	NOUN
inlawrev-2164	647	23	rather	rather	ADV
inlawrev-2164	647	24	than	than	ADP
inlawrev-2164	647	25	loans	loan	NOUN
inlawrev-2164	647	26	to	to	ADP
inlawrev-2164	647	27	the	the	DET
inlawrev-2164	647	28	partnership	partnership	NOUN
inlawrev-2164	647	29	.	.	PUNCT
inlawrev-2164	648	1	107	107	NUM
inlawrev-2164	648	2	therew5see	therew5see	NUM
inlawrev-2164	648	3	treas	trea	NOUN
inlawrev-2164	648	4	.	.	PUNCT
inlawrev-2164	649	1	reg	reg	PROPN
inlawrev-2164	649	2	.	.	PUNCT
inlawrev-2164	650	1	§	§	PROPN
inlawrev-2164	650	2	1.707	1.707	NUM
inlawrev-2164	650	3	-	-	SYM
inlawrev-2164	650	4	1	1	NUM
inlawrev-2164	650	5	(	(	PUNCT
inlawrev-2164	650	6	a	a	NOUN
inlawrev-2164	650	7	)	)	PUNCT
inlawrev-2164	650	8	(	(	PUNCT
inlawrev-2164	650	9	1958	1958	NUM
inlawrev-2164	650	10	)	)	PUNCT
inlawrev-2164	650	11	:	:	PUNCT
inlawrev-2164	650	12	(	(	PUNCT
inlawrev-2164	650	13	a	a	X
inlawrev-2164	650	14	)	)	PUNCT
inlawrev-2164	650	15	partner	partner	NOUN
inlawrev-2164	650	16	not	not	PART
inlawrev-2164	650	17	acting	act	VERB
inlawrev-2164	650	18	in	in	ADP
inlawrev-2164	650	19	capacity	capacity	NOUN
inlawrev-2164	650	20	as	as	ADP
inlawrev-2164	650	21	partner	partner	NOUN
inlawrev-2164	650	22	.	.	PUNCT
inlawrev-2164	651	1	a	a	DET
inlawrev-2164	651	2	partner	partner	NOUN
inlawrev-2164	651	3	who	who	PRON
inlawrev-2164	651	4	engages	engage	VERB
inlawrev-2164	651	5	in	in	ADP
inlawrev-2164	651	6	a	a	DET
inlawrev-2164	651	7	transaction	transaction	NOUN
inlawrev-2164	651	8	with	with	ADP
inlawrev-2164	651	9	a	a	DET
inlawrev-2164	651	10	partnership	partnership	NOUN
inlawrev-2164	651	11	other	other	ADJ
inlawrev-2164	651	12	than	than	ADP
inlawrev-2164	651	13	in	in	ADP
inlawrev-2164	651	14	his	his	PRON
inlawrev-2164	651	15	capacity	capacity	NOUN
inlawrev-2164	651	16	as	as	SCONJ
inlawrev-2164	651	17	a	a	DET
inlawrev-2164	651	18	partner	partner	NOUN
inlawrev-2164	651	19	shall	shall	AUX
inlawrev-2164	651	20	be	be	AUX
inlawrev-2164	651	21	treated	treat	VERB
inlawrev-2164	651	22	as	as	SCONJ
inlawrev-2164	651	23	if	if	SCONJ
inlawrev-2164	651	24	he	he	PRON
inlawrev-2164	651	25	were	be	AUX
inlawrev-2164	651	26	not	not	PART
inlawrev-2164	651	27	a	a	DET
inlawrev-2164	651	28	member	member	NOUN
inlawrev-2164	651	29	of	of	ADP
inlawrev-2164	651	30	the	the	DET
inlawrev-2164	651	31	partnership	partnership	NOUN
inlawrev-2164	651	32	with	with	ADP
inlawrev-2164	651	33	respect	respect	NOUN
inlawrev-2164	651	34	to	to	ADP
inlawrev-2164	651	35	such	such	ADJ
inlawrev-2164	651	36	transaction	transaction	NOUN
inlawrev-2164	651	37	.	.	PUNCT
inlawrev-2164	652	1	such	such	ADJ
inlawrev-2164	652	2	transactions	transaction	NOUN
inlawrev-2164	652	3	include	include	VERB
inlawrev-2164	652	4	,	,	PUNCT
inlawrev-2164	652	5	for	for	ADP
inlawrev-2164	652	6	example	example	NOUN
inlawrev-2164	652	7	,	,	PUNCT
inlawrev-2164	652	8	loans	loan	NOUN
inlawrev-2164	652	9	of	of	ADP
inlawrev-2164	652	10	money	money	NOUN
inlawrev-2164	652	11	...	...	PUNCT
inlawrev-2164	652	12	by	by	ADP
inlawrev-2164	652	13	the	the	DET
inlawrev-2164	652	14	partner	partner	NOUN
inlawrev-2164	652	15	to	to	ADP
inlawrev-2164	652	16	the	the	DET
inlawrev-2164	652	17	partnership	partnership	NOUN
inlawrev-2164	652	18	.	.	PUNCT
inlawrev-2164	652	19	.	.	PUNCT
inlawrev-2164	653	1	.	.	PUNCT
inlawrev-2164	654	1	and	and	CCONJ
inlawrev-2164	654	2	the	the	DET
inlawrev-2164	654	3	rendering	rendering	NOUN
inlawrev-2164	654	4	of	of	ADP
inlawrev-2164	654	5	services	service	NOUN
inlawrev-2164	654	6	...	...	PUNCT
inlawrev-2164	654	7	by	by	ADP
inlawrev-2164	654	8	the	the	DET
inlawrev-2164	654	9	partner	partner	NOUN
inlawrev-2164	654	10	to	to	ADP
inlawrev-2164	654	11	the	the	DET
inlawrev-2164	654	12	partnership	partnership	NOUN
inlawrev-2164	654	13	.	.	PUNCT
inlawrev-2164	655	1	1065ee	1065ee	PROPN
inlawrev-2164	655	2	i	i	PROPN
inlawrev-2164	655	3	d.	d.	PROPN
inlawrev-2164	655	4	§	§	PROPN
inlawrev-2164	655	5	1.707	1.707	NUM
inlawrev-2164	655	6	-	-	SYM
inlawrev-2164	655	7	1	1	NUM
inlawrev-2164	655	8	(	(	PUNCT
inlawrev-2164	655	9	c	c	NOUN
inlawrev-2164	655	10	)	)	PUNCT
inlawrev-2164	655	11	.	.	PUNCT
inlawrev-2164	655	12	'	'	PUNCT
inlawrev-2164	656	1	07see	07see	PROPN
inlawrev-2164	656	2	joseph	joseph	PROPN
inlawrev-2164	656	3	w.	w.	PROPN
inlawrev-2164	656	4	hambuechen	hambuechen	PROPN
inlawrev-2164	656	5	,	,	PUNCT
inlawrev-2164	656	6	43	43	NUM
inlawrev-2164	656	7	t.c	t.c	PROPN
inlawrev-2164	656	8	.	.	PROPN
inlawrev-2164	656	9	90	90	NUM
inlawrev-2164	656	10	,	,	PUNCT
inlawrev-2164	656	11	100	100	NUM
inlawrev-2164	656	12	-	-	SYM
inlawrev-2164	656	13	01	01	NUM
inlawrev-2164	656	14	(	(	PUNCT
inlawrev-2164	656	15	1964	1964	NUM
inlawrev-2164	656	16	)	)	PUNCT
inlawrev-2164	656	17	.	.	PUNCT
inlawrev-2164	657	1	932	932	NUM
inlawrev-2164	657	2	indiana	indiana	PROPN
inlawrev-2164	657	3	law	law	PROPN
inlawrev-2164	657	4	review	review	NOUN
inlawrev-2164	657	5	[	[	X
inlawrev-2164	657	6	vol	vol	NOUN
inlawrev-2164	657	7	.	.	PUNCT
inlawrev-2164	658	1	8:899	8:899	NOUN
inlawrev-2164	658	2	fore	fore	NOUN
inlawrev-2164	658	3	,	,	PUNCT
inlawrev-2164	658	4	no	no	DET
inlawrev-2164	658	5	guaranteed	guarantee	VERB
inlawrev-2164	658	6	payment	payment	NOUN
inlawrev-2164	658	7	for	for	ADP
inlawrev-2164	658	8	"	"	PUNCT
inlawrev-2164	658	9	interest	interest	NOUN
inlawrev-2164	658	10	"	"	PUNCT
inlawrev-2164	658	11	could	could	AUX
inlawrev-2164	658	12	be	be	AUX
inlawrev-2164	658	13	claimed	claim	VERB
inlawrev-2164	658	14	by	by	ADP
inlawrev-2164	658	15	the	the	DET
inlawrev-2164	658	16	partnership	partnership	NOUN
inlawrev-2164	658	17	.	.	PUNCT
inlawrev-2164	659	1	one	one	NUM
inlawrev-2164	659	2	final	final	ADJ
inlawrev-2164	659	3	point	point	NOUN
inlawrev-2164	659	4	should	should	AUX
inlawrev-2164	659	5	be	be	AUX
inlawrev-2164	659	6	made	make	VERB
inlawrev-2164	659	7	regarding	regard	VERB
inlawrev-2164	659	8	guaranteed	guarantee	VERB
inlawrev-2164	659	9	payments	payment	NOUN
inlawrev-2164	659	10	.	.	PUNCT
inlawrev-2164	660	1	in	in	ADP
inlawrev-2164	660	2	cagle	cagle	PROPN
inlawrev-2164	660	3	the	the	DET
inlawrev-2164	660	4	deduction	deduction	NOUN
inlawrev-2164	660	5	from	from	ADP
inlawrev-2164	660	6	the	the	DET
inlawrev-2164	660	7	guaranteed	guarantee	VERB
inlawrev-2164	660	8	payment	payment	NOUN
inlawrev-2164	660	9	was	be	AUX
inlawrev-2164	660	10	allocated	allocate	VERB
inlawrev-2164	660	11	to	to	ADP
inlawrev-2164	660	12	the	the	DET
inlawrev-2164	660	13	two	two	NUM
inlawrev-2164	660	14	investor	investor	NOUN
inlawrev-2164	660	15	-	-	PUNCT
inlawrev-2164	660	16	partners	partner	NOUN
inlawrev-2164	660	17	.	.	PUNCT
inlawrev-2164	661	1	this	this	PRON
inlawrev-2164	661	2	is	be	AUX
inlawrev-2164	661	3	what	what	PRON
inlawrev-2164	661	4	is	be	AUX
inlawrev-2164	661	5	commonly	commonly	ADV
inlawrev-2164	661	6	done	do	VERB
inlawrev-2164	661	7	when	when	SCONJ
inlawrev-2164	661	8	there	there	PRON
inlawrev-2164	661	9	is	be	VERB
inlawrev-2164	661	10	a	a	DET
inlawrev-2164	661	11	promoter	promoter	NOUN
inlawrev-2164	661	12	-	-	PUNCT
inlawrev-2164	661	13	partner	partner	NOUN
inlawrev-2164	661	14	who	who	PRON
inlawrev-2164	661	15	has	have	VERB
inlawrev-2164	661	16	surplus	surplus	ADJ
inlawrev-2164	661	17	losses	loss	NOUN
inlawrev-2164	661	18	from	from	ADP
inlawrev-2164	661	19	other	other	ADJ
inlawrev-2164	661	20	sources	source	NOUN
inlawrev-2164	661	21	.	.	PUNCT
inlawrev-2164	662	1	he	he	PRON
inlawrev-2164	662	2	can	can	AUX
inlawrev-2164	662	3	absorb	absorb	VERB
inlawrev-2164	662	4	the	the	DET
inlawrev-2164	662	5	taxable	taxable	ADJ
inlawrev-2164	662	6	income	income	NOUN
inlawrev-2164	662	7	that	that	PRON
inlawrev-2164	662	8	must	must	AUX
inlawrev-2164	662	9	be	be	AUX
inlawrev-2164	662	10	reported	report	VERB
inlawrev-2164	662	11	by	by	ADP
inlawrev-2164	662	12	the	the	DET
inlawrev-2164	662	13	recipient	recipient	NOUN
inlawrev-2164	662	14	of	of	ADP
inlawrev-2164	662	15	a	a	DET
inlawrev-2164	662	16	guaranteed	guarantee	VERB
inlawrev-2164	662	17	payment	payment	NOUN
inlawrev-2164	662	18	and	and	CCONJ
inlawrev-2164	662	19	will	will	AUX
inlawrev-2164	662	20	allocate	allocate	VERB
inlawrev-2164	662	21	his	his	PRON
inlawrev-2164	662	22	share	share	NOUN
inlawrev-2164	662	23	of	of	ADP
inlawrev-2164	662	24	the	the	DET
inlawrev-2164	662	25	corresponding	correspond	VERB
inlawrev-2164	662	26	partnership	partnership	NOUN
inlawrev-2164	662	27	deduction	deduction	NOUN
inlawrev-2164	662	28	to	to	ADP
inlawrev-2164	662	29	his	his	PRON
inlawrev-2164	662	30	investor	investor	NOUN
inlawrev-2164	662	31	-	-	PUNCT
inlawrev-2164	662	32	partners	partner	NOUN
inlawrev-2164	662	33	in	in	ADP
inlawrev-2164	662	34	need	need	NOUN
inlawrev-2164	662	35	of	of	ADP
inlawrev-2164	662	36	tax	tax	NOUN
inlawrev-2164	662	37	shelter	shelter	NOUN
inlawrev-2164	662	38	.	.	PUNCT
inlawrev-2164	663	1	however	however	ADV
inlawrev-2164	663	2	,	,	PUNCT
inlawrev-2164	663	3	guaranteed	guarantee	VERB
inlawrev-2164	663	4	payments	payment	NOUN
inlawrev-2164	663	5	are	be	AUX
inlawrev-2164	663	6	often	often	ADV
inlawrev-2164	663	7	made	make	VERB
inlawrev-2164	663	8	to	to	ADP
inlawrev-2164	663	9	a	a	DET
inlawrev-2164	663	10	partner	partner	NOUN
inlawrev-2164	663	11	who	who	PRON
inlawrev-2164	663	12	does	do	AUX
inlawrev-2164	663	13	not	not	PART
inlawrev-2164	663	14	want	want	VERB
inlawrev-2164	663	15	to	to	PART
inlawrev-2164	663	16	absorb	absorb	VERB
inlawrev-2164	663	17	taxable	taxable	ADJ
inlawrev-2164	663	18	income	income	NOUN
inlawrev-2164	663	19	.	.	PUNCT
inlawrev-2164	664	1	there	there	PRON
inlawrev-2164	664	2	are	be	VERB
inlawrev-2164	664	3	situations	situation	NOUN
inlawrev-2164	664	4	in	in	ADP
inlawrev-2164	664	5	which	which	PRON
inlawrev-2164	664	6	such	such	DET
inlawrev-2164	664	7	a	a	DET
inlawrev-2164	664	8	partner	partner	NOUN
inlawrev-2164	664	9	is	be	AUX
inlawrev-2164	664	10	specially	specially	ADV
inlawrev-2164	664	11	allocated	allocate	VERB
inlawrev-2164	664	12	the	the	DET
inlawrev-2164	664	13	entire	entire	ADJ
inlawrev-2164	664	14	corresponding	correspond	VERB
inlawrev-2164	664	15	partnership	partnership	NOUN
inlawrev-2164	664	16	deduction	deduction	NOUN
inlawrev-2164	664	17	so	so	SCONJ
inlawrev-2164	664	18	he	he	PRON
inlawrev-2164	664	19	will	will	AUX
inlawrev-2164	664	20	not	not	PART
inlawrev-2164	664	21	have	have	VERB
inlawrev-2164	664	22	to	to	PART
inlawrev-2164	664	23	pay	pay	VERB
inlawrev-2164	664	24	tax	tax	NOUN
inlawrev-2164	664	25	on	on	ADP
inlawrev-2164	664	26	the	the	DET
inlawrev-2164	664	27	guaranteed	guarantee	VERB
inlawrev-2164	664	28	payment	payment	NOUN
inlawrev-2164	664	29	.	.	PUNCT
inlawrev-2164	664	30	'	'	PUNCT
inlawrev-2164	665	1	08	08	NUM
inlawrev-2164	665	2	there	there	PRON
inlawrev-2164	665	3	is	be	VERB
inlawrev-2164	665	4	no	no	DET
inlawrev-2164	665	5	authority	authority	NOUN
inlawrev-2164	665	6	precisely	precisely	ADV
inlawrev-2164	665	7	on	on	ADP
inlawrev-2164	665	8	point	point	NOUN
inlawrev-2164	665	9	,	,	PUNCT
inlawrev-2164	665	10	but	but	CCONJ
inlawrev-2164	665	11	it	it	PRON
inlawrev-2164	665	12	would	would	AUX
inlawrev-2164	665	13	appear	appear	VERB
inlawrev-2164	665	14	that	that	SCONJ
inlawrev-2164	665	15	such	such	DET
inlawrev-2164	665	16	an	an	DET
inlawrev-2164	665	17	allocation	allocation	NOUN
inlawrev-2164	665	18	violates	violate	VERB
inlawrev-2164	665	19	the	the	DET
inlawrev-2164	665	20	"	"	PUNCT
inlawrev-2164	665	21	principal	principal	ADJ
inlawrev-2164	665	22	purpose	purpose	NOUN
inlawrev-2164	665	23	"	"	PUNCT
inlawrev-2164	665	24	limitation109	limitation109	PROPN
inlawrev-2164	665	25	because	because	SCONJ
inlawrev-2164	665	26	it	it	PRON
inlawrev-2164	665	27	allocates	allocate	VERB
inlawrev-2164	665	28	the	the	DET
inlawrev-2164	665	29	deduction	deduction	NOUN
inlawrev-2164	665	30	away	away	ADV
inlawrev-2164	665	31	from	from	ADP
inlawrev-2164	665	32	those	those	PRON
inlawrev-2164	665	33	who	who	PRON
inlawrev-2164	665	34	bear	bear	VERB
inlawrev-2164	665	35	the	the	DET
inlawrev-2164	665	36	economic	economic	ADJ
inlawrev-2164	665	37	burden	burden	NOUN
inlawrev-2164	665	38	of	of	ADP
inlawrev-2164	665	39	the	the	DET
inlawrev-2164	665	40	expense	expense	NOUN
inlawrev-2164	665	41	.	.	PUNCT
inlawrev-2164	666	1	b.	b.	PROPN
inlawrev-2164	666	2	receipt	receipt	NOUN
inlawrev-2164	666	3	of	of	ADP
inlawrev-2164	666	4	a	a	DET
inlawrev-2164	666	5	profits	profit	NOUN
inlawrev-2164	666	6	interest	interest	NOUN
inlawrev-2164	666	7	a	a	DET
inlawrev-2164	666	8	common	common	ADJ
inlawrev-2164	666	9	practice	practice	NOUN
inlawrev-2164	666	10	in	in	ADP
inlawrev-2164	666	11	the	the	DET
inlawrev-2164	666	12	real	real	ADJ
inlawrev-2164	666	13	estate	estate	NOUN
inlawrev-2164	666	14	area	area	NOUN
inlawrev-2164	666	15	is	be	AUX
inlawrev-2164	666	16	for	for	SCONJ
inlawrev-2164	666	17	lawyers	lawyer	NOUN
inlawrev-2164	666	18	,	,	PUNCT
inlawrev-2164	666	19	accountants	accountant	NOUN
inlawrev-2164	666	20	,	,	PUNCT
inlawrev-2164	666	21	architects	architect	NOUN
inlawrev-2164	666	22	,	,	PUNCT
inlawrev-2164	666	23	and	and	CCONJ
inlawrev-2164	666	24	other	other	ADJ
inlawrev-2164	666	25	professionals	professional	NOUN
inlawrev-2164	666	26	to	to	PART
inlawrev-2164	666	27	take	take	VERB
inlawrev-2164	666	28	a	a	DET
inlawrev-2164	666	29	"	"	PUNCT
inlawrev-2164	666	30	piece	piece	NOUN
inlawrev-2164	666	31	of	of	ADP
inlawrev-2164	666	32	the	the	DET
inlawrev-2164	666	33	action	action	NOUN
inlawrev-2164	666	34	"	"	PUNCT
inlawrev-2164	666	35	in	in	ADP
inlawrev-2164	666	36	the	the	DET
inlawrev-2164	666	37	form	form	NOUN
inlawrev-2164	666	38	of	of	ADP
inlawrev-2164	666	39	a	a	DET
inlawrev-2164	666	40	profits	profit	NOUN
inlawrev-2164	666	41	interest	interest	NOUN
inlawrev-2164	666	42	in	in	ADP
inlawrev-2164	666	43	lieu	lieu	NOUN
inlawrev-2164	666	44	of	of	ADP
inlawrev-2164	666	45	or	or	CCONJ
inlawrev-2164	666	46	in	in	ADP
inlawrev-2164	666	47	addition	addition	NOUN
inlawrev-2164	666	48	to	to	ADP
inlawrev-2164	666	49	immediate	immediate	ADJ
inlawrev-2164	666	50	cash	cash	NOUN
inlawrev-2164	666	51	payment	payment	NOUN
inlawrev-2164	666	52	for	for	ADP
inlawrev-2164	666	53	services	service	NOUN
inlawrev-2164	666	54	rendered	render	VERB
inlawrev-2164	666	55	.	.	PUNCT
inlawrev-2164	667	1	the	the	DET
inlawrev-2164	667	2	popularity	popularity	NOUN
inlawrev-2164	667	3	of	of	ADP
inlawrev-2164	667	4	the	the	DET
inlawrev-2164	667	5	practice	practice	NOUN
inlawrev-2164	667	6	was	be	AUX
inlawrev-2164	667	7	explained	explain	VERB
inlawrev-2164	667	8	in	in	ADP
inlawrev-2164	667	9	large	large	ADJ
inlawrev-2164	667	10	part	part	NOUN
inlawrev-2164	667	11	by	by	ADP
inlawrev-2164	667	12	the	the	DET
inlawrev-2164	667	13	assumption	assumption	NOUN
inlawrev-2164	667	14	that	that	SCONJ
inlawrev-2164	667	15	the	the	DET
inlawrev-2164	667	16	receipt	receipt	NOUN
inlawrev-2164	667	17	of	of	ADP
inlawrev-2164	667	18	a	a	DET
inlawrev-2164	667	19	profits	profit	NOUN
inlawrev-2164	667	20	interest	interest	NOUN
inlawrev-2164	667	21	in	in	ADP
inlawrev-2164	667	22	a	a	DET
inlawrev-2164	667	23	partnership	partnership	NOUN
inlawrev-2164	667	24	is	be	AUX
inlawrev-2164	667	25	not	not	PART
inlawrev-2164	667	26	a	a	DET
inlawrev-2164	667	27	taxable	taxable	ADJ
inlawrev-2164	667	28	event	event	NOUN
inlawrev-2164	667	29	.	.	PUNCT
inlawrev-2164	668	1	section	section	NOUN
inlawrev-2164	668	2	721	721	NUM
inlawrev-2164	668	3	provides	provide	VERB
inlawrev-2164	668	4	that	that	SCONJ
inlawrev-2164	668	5	no	no	DET
inlawrev-2164	668	6	gain	gain	NOUN
inlawrev-2164	668	7	or	or	CCONJ
inlawrev-2164	668	8	loss	loss	NOUN
inlawrev-2164	668	9	will	will	AUX
inlawrev-2164	668	10	be	be	AUX
inlawrev-2164	668	11	recognized	recognize	VERB
inlawrev-2164	668	12	to	to	ADP
inlawrev-2164	668	13	a	a	DET
inlawrev-2164	668	14	partnership	partnership	NOUN
inlawrev-2164	668	15	or	or	CCONJ
inlawrev-2164	668	16	its	its	PRON
inlawrev-2164	668	17	partners	partner	NOUN
inlawrev-2164	668	18	on	on	ADP
inlawrev-2164	668	19	"	"	PUNCT
inlawrev-2164	668	20	a	a	DET
inlawrev-2164	668	21	contribution	contribution	NOUN
inlawrev-2164	668	22	of	of	ADP
inlawrev-2164	668	23	property	property	NOUN
inlawrev-2164	668	24	to	to	ADP
inlawrev-2164	668	25	the	the	DET
inlawrev-2164	668	26	partnership	partnership	NOUN
inlawrev-2164	668	27	in	in	ADP
inlawrev-2164	668	28	exchange	exchange	NOUN
inlawrev-2164	668	29	for	for	ADP
inlawrev-2164	668	30	an	an	DET
inlawrev-2164	668	31	interest	interest	NOUN
inlawrev-2164	668	32	in	in	ADP
inlawrev-2164	668	33	the	the	DET
inlawrev-2164	668	34	partnership	partnership	NOUN
inlawrev-2164	668	35	.	.	PUNCT
inlawrev-2164	669	1	"	"	PUNCT
inlawrev-2164	669	2	"	"	PUNCT
inlawrev-2164	669	3	however	however	ADV
inlawrev-2164	669	4	,	,	PUNCT
inlawrev-2164	669	5	the	the	DET
inlawrev-2164	669	6	regulations	regulation	NOUN
inlawrev-2164	669	7	under	under	ADP
inlawrev-2164	669	8	section	section	NOUN
inlawrev-2164	669	9	721	721	NUM
inlawrev-2164	669	10	also	also	ADV
inlawrev-2164	669	11	mention	mention	VERB
inlawrev-2164	669	12	the	the	DET
inlawrev-2164	669	13	receipt	receipt	NOUN
inlawrev-2164	669	14	of	of	ADP
inlawrev-2164	669	15	a	a	DET
inlawrev-2164	669	16	partnership	partnership	NOUN
inlawrev-2164	669	17	interest	interest	NOUN
inlawrev-2164	669	18	in	in	ADP
inlawrev-2164	669	19	exchange	exchange	NOUN
inlawrev-2164	669	20	for	for	ADP
inlawrev-2164	669	21	services	service	NOUN
inlawrev-2164	669	22	:	:	PUNCT
inlawrev-2164	669	23	]	]	PUNCT
inlawrev-2164	669	24	06see	06see	X
inlawrev-2164	669	25	cowan	cowan	PROPN
inlawrev-2164	669	26	,	,	PUNCT
inlawrev-2164	669	27	receipt	receipt	NOUN
inlawrev-2164	669	28	of	of	ADP
inlawrev-2164	669	29	a	a	DET
inlawrev-2164	669	30	partnership	partnership	NOUN
inlawrev-2164	669	31	interest	interest	NOUN
inlawrev-2164	669	32	for	for	ADP
inlawrev-2164	669	33	services	service	NOUN
inlawrev-2164	669	34	,	,	PUNCT
inlawrev-2164	669	35	1974	1974	NUM
inlawrev-2164	669	36	-	-	SYM
inlawrev-2164	669	37	2	2	NUM
inlawrev-2164	669	38	n.y.u	n.y.u	NOUN
inlawrev-2164	669	39	.	.	PUNCT
inlawrev-2164	669	40	32d	32d	NOUN
inlawrev-2164	669	41	inst	inst	NOUN
inlawrev-2164	669	42	,	,	PUNCT
inlawrev-2164	669	43	on	on	ADP
inlawrev-2164	669	44	fed	fed	PROPN
inlawrev-2164	669	45	.	.	PUNCT
inlawrev-2164	670	1	tax	tax	NOUN
inlawrev-2164	670	2	.	.	PUNCT
inlawrev-2164	670	3	1501	1501	NUM
inlawrev-2164	670	4	,	,	PUNCT
inlawrev-2164	670	5	1521	1521	NUM
inlawrev-2164	670	6	-	-	SYM
inlawrev-2164	670	7	22	22	NUM
inlawrev-2164	670	8	.	.	PUNCT
inlawrev-2164	671	1	see	see	VERB
inlawrev-2164	671	2	also	also	ADV
inlawrev-2164	671	3	boffa	boffa	NOUN
inlawrev-2164	671	4	,	,	PUNCT
inlawrev-2164	671	5	tax	tax	NOUN
inlawrev-2164	671	6	problems	problem	NOUN
inlawrev-2164	671	7	in	in	ADP
inlawrev-2164	671	8	compensating	compensate	VERB
inlawrev-2164	671	9	the	the	DET
inlawrev-2164	671	10	joint	joint	ADJ
inlawrev-2164	671	11	venture	venture	NOUN
inlawrev-2164	671	12	partner	partner	NOUN
inlawrev-2164	671	13	,	,	PUNCT
inlawrev-2164	671	14	1	1	NUM
inlawrev-2164	671	15	j.	j.	PROPN
inlawrev-2164	671	16	real	real	ADJ
inlawrev-2164	671	17	estate	estate	NOUN
inlawrev-2164	671	18	taxation	taxation	NOUN
inlawrev-2164	671	19	131	131	NUM
inlawrev-2164	671	20	,	,	PUNCT
inlawrev-2164	671	21	142	142	NUM
inlawrev-2164	671	22	(	(	PUNCT
inlawrev-2164	671	23	1974	1974	NUM
inlawrev-2164	671	24	)	)	PUNCT
inlawrev-2164	671	25	,	,	PUNCT
inlawrev-2164	671	26	in	in	ADP
inlawrev-2164	671	27	which	which	PRON
inlawrev-2164	671	28	the	the	DET
inlawrev-2164	671	29	author	author	NOUN
inlawrev-2164	671	30	suggests	suggest	VERB
inlawrev-2164	671	31	that	that	SCONJ
inlawrev-2164	671	32	promoter	promoter	NOUN
inlawrev-2164	671	33	-	-	PUNCT
inlawrev-2164	671	34	partners	partner	NOUN
inlawrev-2164	671	35	who	who	PRON
inlawrev-2164	671	36	must	must	AUX
inlawrev-2164	671	37	include	include	VERB
inlawrev-2164	671	38	in	in	ADP
inlawrev-2164	671	39	income	income	NOUN
inlawrev-2164	671	40	the	the	DET
inlawrev-2164	671	41	value	value	NOUN
inlawrev-2164	671	42	of	of	ADP
inlawrev-2164	671	43	profits	profit	NOUN
inlawrev-2164	671	44	interests	interest	NOUN
inlawrev-2164	671	45	received	receive	VERB
inlawrev-2164	671	46	in	in	ADP
inlawrev-2164	671	47	exchange	exchange	NOUN
inlawrev-2164	671	48	for	for	ADP
inlawrev-2164	671	49	services	service	NOUN
inlawrev-2164	671	50	be	be	AUX
inlawrev-2164	671	51	specially	specially	ADV
inlawrev-2164	671	52	allocated	allocate	VERB
inlawrev-2164	671	53	the	the	DET
inlawrev-2164	671	54	corresponding	correspond	VERB
inlawrev-2164	671	55	deduction	deduction	NOUN
inlawrev-2164	671	56	to	to	PART
inlawrev-2164	671	57	which	which	PRON
inlawrev-2164	671	58	the	the	DET
inlawrev-2164	671	59	partnership	partnership	NOUN
inlawrev-2164	671	60	is	be	AUX
inlawrev-2164	671	61	entitled	entitle	VERB
inlawrev-2164	671	62	.	.	PUNCT
inlawrev-2164	672	1	yo9compare	yo9compare	PUNCT
inlawrev-2164	673	1	treas	treas	PROPN
inlawrev-2164	673	2	.	.	PUNCT
inlawrev-2164	674	1	reg	reg	PROPN
inlawrev-2164	674	2	.	.	PUNCT
inlawrev-2164	675	1	§	§	PROPN
inlawrev-2164	675	2	1.721	1.721	NUM
inlawrev-2164	675	3	-	-	SYM
inlawrev-2164	675	4	1	1	NUM
inlawrev-2164	675	5	(	(	PUNCT
inlawrev-2164	675	6	b	b	NOUN
inlawrev-2164	675	7	)	)	PUNCT
inlawrev-2164	675	8	(	(	PUNCT
inlawrev-2164	675	9	2	2	NUM
inlawrev-2164	675	10	)	)	PUNCT
inlawrev-2164	675	11	(	(	PUNCT
inlawrev-2164	675	12	1956	1956	NUM
inlawrev-2164	675	13	)	)	PUNCT
inlawrev-2164	675	14	.	.	PUNCT
inlawrev-2164	676	1	when	when	SCONJ
inlawrev-2164	676	2	a	a	DET
inlawrev-2164	676	3	partner	partner	NOUN
inlawrev-2164	676	4	receives	receive	VERB
inlawrev-2164	676	5	an	an	DET
inlawrev-2164	676	6	interest	interest	NOUN
inlawrev-2164	676	7	in	in	ADP
inlawrev-2164	676	8	a	a	DET
inlawrev-2164	676	9	partnership	partnership	NOUN
inlawrev-2164	676	10	in	in	ADP
inlawrev-2164	676	11	exchange	exchange	NOUN
inlawrev-2164	676	12	for	for	ADP
inlawrev-2164	676	13	services	service	NOUN
inlawrev-2164	676	14	rendered	render	VERB
inlawrev-2164	676	15	to	to	ADP
inlawrev-2164	676	16	a	a	DET
inlawrev-2164	676	17	partner	partner	NOUN
inlawrev-2164	676	18	,	,	PUNCT
inlawrev-2164	676	19	"	"	PUNCT
inlawrev-2164	676	20	it	it	PRON
inlawrev-2164	676	21	is	be	AUX
inlawrev-2164	676	22	not	not	PART
inlawrev-2164	676	23	deductible	deductible	ADJ
inlawrev-2164	676	24	by	by	ADP
inlawrev-2164	676	25	the	the	DET
inlawrev-2164	676	26	partnership	partnership	NOUN
inlawrev-2164	676	27	,	,	PUNCT
inlawrev-2164	676	28	but	but	CCONJ
inlawrev-2164	676	29	is	be	AUX
inlawrev-2164	676	30	deductible	deductible	ADJ
inlawrev-2164	676	31	only	only	ADV
inlawrev-2164	676	32	by	by	ADP
inlawrev-2164	676	33	such	such	ADJ
inlawrev-2164	676	34	partner	partner	NOUN
inlawrev-2164	676	35	to	to	ADP
inlawrev-2164	676	36	the	the	DET
inlawrev-2164	676	37	extent	extent	NOUN
inlawrev-2164	676	38	allowable	allowable	ADJ
inlawrev-2164	676	39	under	under	ADP
inlawrev-2164	676	40	this	this	DET
inlawrev-2164	676	41	chapter	chapter	NOUN
inlawrev-2164	676	42	.	.	PUNCT
inlawrev-2164	676	43	"	"	PUNCT
inlawrev-2164	677	1	i	i	PRON
inlawrev-2164	677	2	d.	d.	PROPN
inlawrev-2164	677	3	if	if	SCONJ
inlawrev-2164	677	4	it	it	PRON
inlawrev-2164	677	5	is	be	AUX
inlawrev-2164	677	6	for	for	ADP
inlawrev-2164	677	7	services	service	NOUN
inlawrev-2164	677	8	rendered	render	VERB
inlawrev-2164	677	9	to	to	ADP
inlawrev-2164	677	10	the	the	DET
inlawrev-2164	677	11	partnership	partnership	NOUN
inlawrev-2164	677	12	,	,	PUNCT
inlawrev-2164	677	13	"	"	PUNCT
inlawrev-2164	677	14	it	it	PRON
inlawrev-2164	677	15	is	be	AUX
inlawrev-2164	677	16	a	a	DET
inlawrev-2164	677	17	guaranteed	guarantee	VERB
inlawrev-2164	677	18	payment	payment	NOUN
inlawrev-2164	677	19	for	for	ADP
inlawrev-2164	677	20	services	service	NOUN
inlawrev-2164	677	21	under	under	ADP
inlawrev-2164	677	22	section	section	NOUN
inlawrev-2164	677	23	707(c	707(c	PROPN
inlawrev-2164	677	24	)	)	PUNCT
inlawrev-2164	677	25	.	.	PUNCT
inlawrev-2164	677	26	"	"	PUNCT
inlawrev-2164	678	1	i	i	PRON
inlawrev-2164	678	2	d.	d.	PROPN
inlawrev-2164	678	3	u0	u0	PROPN
inlawrev-2164	678	4	i	i	PROPN
inlawrev-2164	678	5	d.	d.	PROPN
inlawrev-2164	678	6	§	§	PROPN
inlawrev-2164	678	7	1.721	1.721	NUM
inlawrev-2164	678	8	-	-	SYM
inlawrev-2164	678	9	1	1	NUM
inlawrev-2164	678	10	(	(	PUNCT
inlawrev-2164	678	11	a	a	NOUN
inlawrev-2164	678	12	)	)	PUNCT
inlawrev-2164	678	13	states	state	NOUN
inlawrev-2164	678	14	that	that	PRON
inlawrev-2164	678	15	section	section	NOUN
inlawrev-2164	678	16	721	721	NUM
inlawrev-2164	678	17	"	"	PUNCT
inlawrev-2164	678	18	shall	shall	AUX
inlawrev-2164	678	19	not	not	PART
inlawrev-2164	678	20	apply	apply	VERB
inlawrev-2164	678	21	to	to	ADP
inlawrev-2164	678	22	a	a	DET
inlawrev-2164	678	23	transaction	transaction	NOUN
inlawrev-2164	678	24	between	between	ADP
inlawrev-2164	678	25	a	a	DET
inlawrev-2164	678	26	partnership	partnership	NOUN
inlawrev-2164	678	27	and	and	CCONJ
inlawrev-2164	678	28	a	a	DET
inlawrev-2164	678	29	partner	partner	NOUN
inlawrev-2164	678	30	not	not	PART
inlawrev-2164	678	31	acting	act	VERB
inlawrev-2164	678	32	in	in	ADP
inlawrev-2164	678	33	his	his	PRON
inlawrev-2164	678	34	capacity	capacity	NOUN
inlawrev-2164	678	35	as	as	ADP
inlawrev-2164	678	36	a	a	DET
inlawrev-2164	678	37	partner	partner	NOUN
inlawrev-2164	678	38	since	since	SCONJ
inlawrev-2164	678	39	such	such	DET
inlawrev-2164	678	40	a	a	DET
inlawrev-2164	678	41	transaction	transaction	NOUN
inlawrev-2164	678	42	is	be	AUX
inlawrev-2164	678	43	governed	govern	VERB
inlawrev-2164	678	44	by	by	ADP
inlawrev-2164	678	45	section	section	NOUN
inlawrev-2164	678	46	707	707	NUM
inlawrev-2164	678	47	.	.	PUNCT
inlawrev-2164	678	48	"	"	PUNCT
inlawrev-2164	679	1	1975	1975	NUM
inlawrev-2164	679	2	]	]	PUNCT
inlawrev-2164	679	3	realty	realty	NOUN
inlawrev-2164	679	4	shelter	shelter	VERB
inlawrev-2164	679	5	partnerships	partnership	NOUN
inlawrev-2164	679	6	933	933	NUM
inlawrev-2164	679	7	normally	normally	ADV
inlawrev-2164	679	8	,	,	PUNCT
inlawrev-2164	679	9	under	under	ADP
inlawrev-2164	679	10	local	local	ADJ
inlawrev-2164	679	11	law	law	NOUN
inlawrev-2164	679	12	,	,	PUNCT
inlawrev-2164	679	13	each	each	DET
inlawrev-2164	679	14	partner	partner	NOUN
inlawrev-2164	679	15	is	be	AUX
inlawrev-2164	679	16	entitled	entitle	VERB
inlawrev-2164	679	17	to	to	PART
inlawrev-2164	679	18	be	be	AUX
inlawrev-2164	679	19	repaid	repay	VERB
inlawrev-2164	679	20	his	his	PRON
inlawrev-2164	679	21	contributions	contribution	NOUN
inlawrev-2164	679	22	of	of	ADP
inlawrev-2164	679	23	money	money	NOUN
inlawrev-2164	679	24	or	or	CCONJ
inlawrev-2164	679	25	other	other	ADJ
inlawrev-2164	679	26	property	property	NOUN
inlawrev-2164	679	27	to	to	ADP
inlawrev-2164	679	28	the	the	DET
inlawrev-2164	679	29	partnership	partnership	NOUN
inlawrev-2164	679	30	(	(	PUNCT
inlawrev-2164	679	31	at	at	ADP
inlawrev-2164	679	32	the	the	DET
inlawrev-2164	679	33	value	value	NOUN
inlawrev-2164	679	34	placed	place	VERB
inlawrev-2164	679	35	upon	upon	SCONJ
inlawrev-2164	679	36	such	such	ADJ
inlawrev-2164	679	37	property	property	NOUN
inlawrev-2164	679	38	by	by	ADP
inlawrev-2164	679	39	the	the	DET
inlawrev-2164	679	40	partnership	partnership	NOUN
inlawrev-2164	679	41	at	at	ADP
inlawrev-2164	679	42	the	the	DET
inlawrev-2164	679	43	time	time	NOUN
inlawrev-2164	679	44	of	of	ADP
inlawrev-2164	679	45	the	the	DET
inlawrev-2164	679	46	contribution	contribution	NOUN
inlawrev-2164	679	47	)	)	PUNCT
inlawrev-2164	679	48	....	....	PUNCT
inlawrev-2164	680	1	to	to	ADP
inlawrev-2164	680	2	the	the	DET
inlawrev-2164	680	3	extent	extent	NOUN
inlawrev-2164	680	4	that	that	SCONJ
inlawrev-2164	680	5	any	any	PRON
inlawrev-2164	680	6	of	of	ADP
inlawrev-2164	680	7	the	the	DET
inlawrev-2164	680	8	partners	partner	NOUN
inlawrev-2164	680	9	gives	give	VERB
inlawrev-2164	680	10	up	up	ADP
inlawrev-2164	680	11	any	any	DET
inlawrev-2164	680	12	part	part	NOUN
inlawrev-2164	680	13	of	of	ADP
inlawrev-2164	680	14	his	his	PRON
inlawrev-2164	680	15	right	right	NOUN
inlawrev-2164	680	16	to	to	PART
inlawrev-2164	680	17	be	be	AUX
inlawrev-2164	680	18	repaid	repay	VERB
inlawrev-2164	680	19	his	his	PRON
inlawrev-2164	680	20	contributions	contribution	NOUN
inlawrev-2164	680	21	(	(	PUNCT
inlawrev-2164	680	22	as	as	SCONJ
inlawrev-2164	680	23	distinguished	distinguish	VERB
inlawrev-2164	680	24	from	from	ADP
inlawrev-2164	680	25	a	a	DET
inlawrev-2164	680	26	share	share	NOUN
inlawrev-2164	680	27	in	in	ADP
inlawrev-2164	680	28	partnership	partnership	NOUN
inlawrev-2164	680	29	profits	profit	NOUN
inlawrev-2164	680	30	)	)	PUNCT
inlawrev-2164	680	31	in	in	ADP
inlawrev-2164	680	32	favor	favor	NOUN
inlawrev-2164	680	33	of	of	ADP
inlawrev-2164	680	34	another	another	DET
inlawrev-2164	680	35	partner	partner	NOUN
inlawrev-2164	680	36	as	as	ADP
inlawrev-2164	680	37	compensation	compensation	NOUN
inlawrev-2164	680	38	for	for	ADP
inlawrev-2164	680	39	services	service	NOUN
inlawrev-2164	680	40	,	,	PUNCT
inlawrev-2164	680	41	.	.	PUNCT
inlawrev-2164	680	42	.	.	PUNCT
inlawrev-2164	680	43	.	.	PUNCT
inlawrev-2164	681	1	section	section	NOUN
inlawrev-2164	681	2	721	721	NUM
inlawrev-2164	681	3	does	do	AUX
inlawrev-2164	681	4	not	not	PART
inlawrev-2164	681	5	apply	apply	VERB
inlawrev-2164	681	6	.	.	PUNCT
inlawrev-2164	682	1	the	the	DET
inlawrev-2164	682	2	value	value	NOUN
inlawrev-2164	682	3	of	of	ADP
inlawrev-2164	682	4	an	an	DET
inlawrev-2164	682	5	interest	interest	NOUN
inlawrev-2164	682	6	in	in	ADP
inlawrev-2164	682	7	such	such	ADJ
inlawrev-2164	682	8	partnership	partnership	NOUN
inlawrev-2164	682	9	capital	capital	NOUN
inlawrev-2164	682	10	so	so	ADV
inlawrev-2164	682	11	transferred	transfer	VERB
inlawrev-2164	682	12	to	to	ADP
inlawrev-2164	682	13	a	a	DET
inlawrev-2164	682	14	partner	partner	NOUN
inlawrev-2164	682	15	as	as	SCONJ
inlawrev-2164	682	16	compensation	compensation	NOUN
inlawrev-2164	682	17	for	for	ADP
inlawrev-2164	682	18	services	service	NOUN
inlawrev-2164	682	19	constitutes	constitute	VERB
inlawrev-2164	682	20	income	income	NOUN
inlawrev-2164	682	21	to	to	ADP
inlawrev-2164	682	22	the	the	DET
inlawrev-2164	682	23	partner	partner	NOUN
inlawrev-2164	682	24	under	under	ADP
inlawrev-2164	682	25	section	section	NOUN
inlawrev-2164	682	26	61	61	NUM
inlawrev-2164	682	27	.	.	PUNCT
inlawrev-2164	683	1	in	in	ADP
inlawrev-2164	683	2	this	this	DET
inlawrev-2164	683	3	language	language	NOUN
inlawrev-2164	683	4	was	be	AUX
inlawrev-2164	683	5	widely	widely	ADV
inlawrev-2164	683	6	interpreted	interpret	VERB
inlawrev-2164	683	7	to	to	PART
inlawrev-2164	683	8	mean	mean	VERB
inlawrev-2164	683	9	that	that	SCONJ
inlawrev-2164	683	10	the	the	DET
inlawrev-2164	683	11	receipt	receipt	NOUN
inlawrev-2164	683	12	of	of	ADP
inlawrev-2164	683	13	an	an	DET
inlawrev-2164	683	14	interest	interest	NOUN
inlawrev-2164	683	15	in	in	ADP
inlawrev-2164	683	16	partnership	partnership	NOUN
inlawrev-2164	683	17	capital	capital	NOUN
inlawrev-2164	683	18	"	"	PUNCT
inlawrev-2164	683	19	7	7	NUM
inlawrev-2164	683	20	in	in	ADP
inlawrev-2164	683	21	exchange	exchange	NOUN
inlawrev-2164	683	22	for	for	ADP
inlawrev-2164	683	23	services	service	NOUN
inlawrev-2164	683	24	was	be	AUX
inlawrev-2164	683	25	a	a	DET
inlawrev-2164	683	26	taxable	taxable	ADJ
inlawrev-2164	683	27	event	event	NOUN
inlawrev-2164	683	28	,	,	PUNCT
inlawrev-2164	683	29	but	but	CCONJ
inlawrev-2164	683	30	the	the	DET
inlawrev-2164	683	31	receipt	receipt	NOUN
inlawrev-2164	683	32	of	of	ADP
inlawrev-2164	683	33	an	an	DET
inlawrev-2164	683	34	interest	interest	NOUN
inlawrev-2164	683	35	in	in	ADP
inlawrev-2164	683	36	the	the	DET
inlawrev-2164	683	37	partnership	partnership	NOUN
inlawrev-2164	683	38	profits	profit	NOUN
inlawrev-2164	683	39	in	in	ADP
inlawrev-2164	683	40	exchange	exchange	NOUN
inlawrev-2164	683	41	for	for	ADP
inlawrev-2164	683	42	services	service	NOUN
inlawrev-2164	683	43	was	be	AUX
inlawrev-2164	683	44	not	not	PART
inlawrev-2164	683	45	a	a	DET
inlawrev-2164	683	46	taxable	taxable	ADJ
inlawrev-2164	683	47	event	event	NOUN
inlawrev-2164	683	48	.	.	PUNCT
inlawrev-2164	684	1	the	the	DET
inlawrev-2164	684	2	latter	latter	ADJ
inlawrev-2164	684	3	proposition	proposition	NOUN
inlawrev-2164	684	4	has	have	AUX
inlawrev-2164	684	5	been	be	AUX
inlawrev-2164	684	6	defended	defend	VERB
inlawrev-2164	684	7	on	on	ADP
inlawrev-2164	684	8	the	the	DET
inlawrev-2164	684	9	basis	basis	NOUN
inlawrev-2164	684	10	of	of	ADP
inlawrev-2164	684	11	the	the	DET
inlawrev-2164	684	12	parenthetical	parenthetical	NOUN
inlawrev-2164	684	13	in	in	ADP
inlawrev-2164	684	14	the	the	DET
inlawrev-2164	684	15	above	above	ADV
inlawrev-2164	684	16	-	-	PUNCT
inlawrev-2164	684	17	quoted	quote	VERB
inlawrev-2164	684	18	regulation	regulation	NOUN
inlawrev-2164	684	19	that	that	PRON
inlawrev-2164	684	20	excepts	except	VERB
inlawrev-2164	684	21	he	he	PRON
inlawrev-2164	684	22	receipt	receipt	NOUN
inlawrev-2164	684	23	of	of	ADP
inlawrev-2164	684	24	a	a	DET
inlawrev-2164	684	25	profits	profit	NOUN
inlawrev-2164	684	26	interest	interest	NOUN
inlawrev-2164	684	27	from	from	ADP
inlawrev-2164	684	28	the	the	DET
inlawrev-2164	684	29	declaration	declaration	NOUN
inlawrev-2164	684	30	of	of	ADP
inlawrev-2164	684	31	the	the	DET
inlawrev-2164	684	32	taxability	taxability	NOUN
inlawrev-2164	684	33	of	of	ADP
inlawrev-2164	684	34	a	a	DET
inlawrev-2164	684	35	receipt	receipt	NOUN
inlawrev-2164	684	36	of	of	ADP
inlawrev-2164	684	37	a	a	DET
inlawrev-2164	684	38	capital	capital	NOUN
inlawrev-2164	684	39	interest	interest	NOUN
inlawrev-2164	684	40	.	.	PUNCT
inlawrev-2164	685	1	under	under	ADP
inlawrev-2164	685	2	the	the	DET
inlawrev-2164	685	3	"	"	PUNCT
inlawrev-2164	685	4	no	no	DET
inlawrev-2164	685	5	taxable	taxable	ADJ
inlawrev-2164	685	6	event	event	NOUN
inlawrev-2164	685	7	"	"	PUNCT
inlawrev-2164	685	8	interpretation	interpretation	NOUN
inlawrev-2164	685	9	,	,	PUNCT
inlawrev-2164	685	10	the	the	DET
inlawrev-2164	685	11	recipient	recipient	NOUN
inlawrev-2164	685	12	obtains	obtain	VERB
inlawrev-2164	685	13	a	a	DET
inlawrev-2164	685	14	zero	zero	NUM
inlawrev-2164	685	15	basis	basis	NOUN
inlawrev-2164	685	16	in	in	ADP
inlawrev-2164	685	17	his	his	PRON
inlawrev-2164	685	18	partnership	partnership	NOUN
inlawrev-2164	685	19	interest	interest	NOUN
inlawrev-2164	685	20	,	,	PUNCT
inlawrev-2164	685	21	1	1	NUM
inlawrev-2164	685	22	'	'	NUM
inlawrev-2164	685	23	3	3	NUM
inlawrev-2164	685	24	must	must	AUX
inlawrev-2164	685	25	subsequently	subsequently	ADV
inlawrev-2164	685	26	report	report	VERB
inlawrev-2164	685	27	as	as	ADP
inlawrev-2164	685	28	ordinary	ordinary	ADJ
inlawrev-2164	685	29	income	income	NOUN
inlawrev-2164	685	30	his	his	PRON
inlawrev-2164	685	31	allocable	allocable	ADJ
inlawrev-2164	685	32	share	share	NOUN
inlawrev-2164	685	33	of	of	ADP
inlawrev-2164	685	34	the	the	DET
inlawrev-2164	685	35	partnership	partnership	NOUN
inlawrev-2164	685	36	profits	profit	NOUN
inlawrev-2164	685	37	,	,	PUNCT
inlawrev-2164	685	38	and	and	CCONJ
inlawrev-2164	685	39	pays	pay	VERB
inlawrev-2164	685	40	capital	capital	NOUN
inlawrev-2164	685	41	gain	gain	NOUN
inlawrev-2164	685	42	on	on	ADP
inlawrev-2164	685	43	the	the	DET
inlawrev-2164	685	44	sale	sale	NOUN
inlawrev-2164	685	45	of	of	ADP
inlawrev-2164	685	46	the	the	DET
inlawrev-2164	685	47	interest	interest	NOUN
inlawrev-2164	685	48	.	.	PUNCT
inlawrev-2164	686	1	to	to	ADP
inlawrev-2164	686	2	the	the	DET
inlawrev-2164	686	3	disbelief	disbelief	NOUN
inlawrev-2164	686	4	of	of	ADP
inlawrev-2164	686	5	many	many	ADJ
inlawrev-2164	686	6	,	,	PUNCT
inlawrev-2164	686	7	the	the	DET
inlawrev-2164	686	8	tax	tax	NOUN
inlawrev-2164	686	9	court	court	NOUN
inlawrev-2164	686	10	in	in	ADP
inlawrev-2164	686	11	sol	sol	PROPN
inlawrev-2164	686	12	diamond"4	diamond"4	PROPN
inlawrev-2164	686	13	rejected	reject	VERB
inlawrev-2164	686	14	the	the	DET
inlawrev-2164	686	15	contention	contention	NOUN
inlawrev-2164	686	16	that	that	PRON
inlawrev-2164	686	17	section	section	NOUN
inlawrev-2164	686	18	721	721	NUM
inlawrev-2164	686	19	requires	require	VERB
inlawrev-2164	686	20	nonrecognition	nonrecognition	NOUN
inlawrev-2164	686	21	of	of	ADP
inlawrev-2164	686	22	a	a	DET
inlawrev-2164	686	23	receipt	receipt	NOUN
inlawrev-2164	686	24	of	of	ADP
inlawrev-2164	686	25	an	an	DET
inlawrev-2164	686	26	interest	interest	NOUN
inlawrev-2164	686	27	in	in	ADP
inlawrev-2164	686	28	partnership	partnership	NOUN
inlawrev-2164	686	29	profits	profit	NOUN
inlawrev-2164	686	30	in	in	ADP
inlawrev-2164	686	31	exchange	exchange	NOUN
inlawrev-2164	686	32	for	for	ADP
inlawrev-2164	686	33	services	service	NOUN
inlawrev-2164	686	34	.	.	PUNCT
inlawrev-2164	687	1	diamond	diamond	PROPN
inlawrev-2164	687	2	was	be	AUX
inlawrev-2164	687	3	a	a	DET
inlawrev-2164	687	4	mortgage	mortgage	NOUN
inlawrev-2164	687	5	broker	broker	NOUN
inlawrev-2164	687	6	who	who	PRON
inlawrev-2164	687	7	obtained	obtain	VERB
inlawrev-2164	687	8	numerous	numerous	ADJ
inlawrev-2164	687	9	loans	loan	NOUN
inlawrev-2164	687	10	for	for	ADP
inlawrev-2164	687	11	experienced	experienced	ADJ
inlawrev-2164	687	12	builders	builder	NOUN
inlawrev-2164	687	13	from	from	ADP
inlawrev-2164	687	14	a	a	DET
inlawrev-2164	687	15	savings	saving	NOUN
inlawrev-2164	687	16	and	and	CCONJ
inlawrev-2164	687	17	loan	loan	NOUN
inlawrev-2164	687	18	association	association	NOUN
inlawrev-2164	687	19	.	.	PUNCT
inlawrev-2164	688	1	diamond	diamond	PROPN
inlawrev-2164	688	2	received	receive	VERB
inlawrev-2164	688	3	commissions	commission	NOUN
inlawrev-2164	688	4	from	from	ADP
inlawrev-2164	688	5	the	the	DET
inlawrev-2164	688	6	borrowers	borrower	NOUN
inlawrev-2164	688	7	,	,	PUNCT
inlawrev-2164	688	8	several	several	ADJ
inlawrev-2164	688	9	of	of	ADP
inlawrev-2164	688	10	n	n	PRON
inlawrev-2164	688	11	'	'	PUNCT
inlawrev-2164	688	12	/d	/d	PUNCT
inlawrev-2164	688	13	.	.	PUNCT
inlawrev-2164	689	1	§	§	PROPN
inlawrev-2164	689	2	1.721	1.721	NUM
inlawrev-2164	689	3	-	-	SYM
inlawrev-2164	689	4	1	1	NUM
inlawrev-2164	689	5	(	(	PUNCT
inlawrev-2164	689	6	b)(1	b)(1	NOUN
inlawrev-2164	689	7	)	)	PUNCT
inlawrev-2164	689	8	.	.	PUNCT
inlawrev-2164	690	1	112the	112the	DET
inlawrev-2164	690	2	interest	interest	NOUN
inlawrev-2164	690	3	in	in	ADP
inlawrev-2164	690	4	partnership	partnership	NOUN
inlawrev-2164	690	5	"	"	PUNCT
inlawrev-2164	690	6	capital	capital	NOUN
inlawrev-2164	690	7	"	"	PUNCT
inlawrev-2164	690	8	described	describe	VERB
inlawrev-2164	690	9	in	in	ADP
inlawrev-2164	690	10	the	the	DET
inlawrev-2164	690	11	regulations	regulation	NOUN
inlawrev-2164	690	12	is	be	AUX
inlawrev-2164	690	13	the	the	DET
inlawrev-2164	690	14	right	right	NOUN
inlawrev-2164	690	15	to	to	PART
inlawrev-2164	690	16	be	be	AUX
inlawrev-2164	690	17	repaid	repay	VERB
inlawrev-2164	690	18	contributions	contribution	NOUN
inlawrev-2164	690	19	to	to	ADP
inlawrev-2164	690	20	capital	capital	NOUN
inlawrev-2164	690	21	.	.	PUNCT
inlawrev-2164	691	1	many	many	ADJ
inlawrev-2164	691	2	assume	assume	VERB
inlawrev-2164	691	3	that	that	SCONJ
inlawrev-2164	691	4	this	this	PRON
inlawrev-2164	691	5	is	be	AUX
inlawrev-2164	691	6	adjusted	adjust	VERB
inlawrev-2164	691	7	by	by	ADP
inlawrev-2164	691	8	shares	share	NOUN
inlawrev-2164	691	9	of	of	ADP
inlawrev-2164	691	10	profits	profit	NOUN
inlawrev-2164	691	11	and	and	CCONJ
inlawrev-2164	691	12	losses	loss	NOUN
inlawrev-2164	691	13	of	of	ADP
inlawrev-2164	691	14	the	the	DET
inlawrev-2164	691	15	partnership	partnership	NOUN
inlawrev-2164	691	16	.	.	PUNCT
inlawrev-2164	692	1	see	see	VERB
inlawrev-2164	692	2	,	,	PUNCT
inlawrev-2164	692	3	e.g.	e.g.	ADV
inlawrev-2164	692	4	,	,	PUNCT
inlawrev-2164	692	5	cowan	cowan	PROPN
inlawrev-2164	692	6	,	,	PUNCT
inlawrev-2164	692	7	supra	supra	PROPN
inlawrev-2164	692	8	note	note	PROPN
inlawrev-2164	692	9	108	108	NUM
inlawrev-2164	692	10	,	,	PUNCT
inlawrev-2164	692	11	at	at	ADP
inlawrev-2164	692	12	1513	1513	NUM
inlawrev-2164	692	13	-	-	SYM
inlawrev-2164	692	14	14	14	NUM
inlawrev-2164	692	15	,	,	PUNCT
inlawrev-2164	692	16	wherein	wherein	SCONJ
inlawrev-2164	692	17	the	the	DET
inlawrev-2164	692	18	author	author	NOUN
inlawrev-2164	692	19	states	state	VERB
inlawrev-2164	692	20	:	:	PUNCT
inlawrev-2164	692	21	the	the	DET
inlawrev-2164	692	22	litmus	litmus	PROPN
inlawrev-2164	692	23	test	test	NOUN
inlawrev-2164	692	24	of	of	ADP
inlawrev-2164	692	25	an	an	DET
inlawrev-2164	692	26	interest	interest	NOUN
inlawrev-2164	692	27	in	in	ADP
inlawrev-2164	692	28	capital	capital	NOUN
inlawrev-2164	692	29	at	at	ADP
inlawrev-2164	692	30	any	any	DET
inlawrev-2164	692	31	moment	moment	NOUN
inlawrev-2164	692	32	of	of	ADP
inlawrev-2164	692	33	time	time	NOUN
inlawrev-2164	692	34	within	within	ADP
inlawrev-2164	692	35	the	the	DET
inlawrev-2164	692	36	meaning	meaning	NOUN
inlawrev-2164	692	37	of	of	ADP
inlawrev-2164	692	38	section	section	NOUN
inlawrev-2164	692	39	721	721	NUM
inlawrev-2164	692	40	can	can	AUX
inlawrev-2164	692	41	be	be	AUX
inlawrev-2164	692	42	phrased	phrase	VERB
inlawrev-2164	692	43	as	as	SCONJ
inlawrev-2164	692	44	follows	follow	VERB
inlawrev-2164	692	45	:	:	PUNCT
inlawrev-2164	692	46	convert	convert	VERB
inlawrev-2164	692	47	all	all	PRON
inlawrev-2164	692	48	of	of	ADP
inlawrev-2164	692	49	the	the	DET
inlawrev-2164	692	50	partnership	partnership	NOUN
inlawrev-2164	692	51	assets	asset	NOUN
inlawrev-2164	692	52	into	into	ADP
inlawrev-2164	692	53	cash	cash	NOUN
inlawrev-2164	692	54	at	at	ADP
inlawrev-2164	692	55	then	then	ADV
inlawrev-2164	692	56	fair	fair	ADJ
inlawrev-2164	692	57	market	market	NOUN
inlawrev-2164	692	58	values	value	NOUN
inlawrev-2164	692	59	,	,	PUNCT
inlawrev-2164	692	60	pay	pay	VERB
inlawrev-2164	692	61	off	off	ADP
inlawrev-2164	692	62	all	all	DET
inlawrev-2164	692	63	liabilities	liability	NOUN
inlawrev-2164	692	64	,	,	PUNCT
inlawrev-2164	692	65	and	and	CCONJ
inlawrev-2164	692	66	distribute	distribute	VERB
inlawrev-2164	692	67	the	the	DET
inlawrev-2164	692	68	balance	balance	NOUN
inlawrev-2164	692	69	.	.	PUNCT
inlawrev-2164	693	1	the	the	DET
inlawrev-2164	693	2	amount	amount	NOUN
inlawrev-2164	693	3	that	that	PRON
inlawrev-2164	693	4	each	each	DET
inlawrev-2164	693	5	partner	partner	NOUN
inlawrev-2164	693	6	would	would	AUX
inlawrev-2164	693	7	receive	receive	VERB
inlawrev-2164	693	8	is	be	AUX
inlawrev-2164	693	9	his	his	PRON
inlawrev-2164	693	10	interest	interest	NOUN
inlawrev-2164	693	11	in	in	ADP
inlawrev-2164	693	12	capital	capital	NOUN
inlawrev-2164	693	13	.	.	PUNCT
inlawrev-2164	694	1	a	a	DET
inlawrev-2164	694	2	partner	partner	NOUN
inlawrev-2164	694	3	's	's	PART
inlawrev-2164	694	4	capital	capital	NOUN
inlawrev-2164	694	5	account	account	NOUN
inlawrev-2164	694	6	,	,	PUNCT
inlawrev-2164	694	7	then	then	ADV
inlawrev-2164	694	8	,	,	PUNCT
inlawrev-2164	694	9	is	be	AUX
inlawrev-2164	694	10	the	the	DET
inlawrev-2164	694	11	value	value	NOUN
inlawrev-2164	694	12	of	of	ADP
inlawrev-2164	694	13	his	his	PRON
inlawrev-2164	694	14	equitable	equitable	ADJ
inlawrev-2164	694	15	interest	interest	NOUN
inlawrev-2164	694	16	in	in	ADP
inlawrev-2164	694	17	the	the	DET
inlawrev-2164	694	18	net	net	ADJ
inlawrev-2164	694	19	assets	asset	NOUN
inlawrev-2164	694	20	of	of	ADP
inlawrev-2164	694	21	the	the	DET
inlawrev-2164	694	22	partnership	partnership	NOUN
inlawrev-2164	694	23	.	.	PUNCT
inlawrev-2164	695	1	a	a	DET
inlawrev-2164	695	2	profits	profit	NOUN
inlawrev-2164	695	3	interest	interest	NOUN
inlawrev-2164	695	4	,	,	PUNCT
inlawrev-2164	695	5	on	on	ADP
inlawrev-2164	695	6	the	the	DET
inlawrev-2164	695	7	other	other	ADJ
inlawrev-2164	695	8	hand	hand	NOUN
inlawrev-2164	695	9	,	,	PUNCT
inlawrev-2164	695	10	is	be	AUX
inlawrev-2164	695	11	a	a	DET
inlawrev-2164	695	12	right	right	NOUN
inlawrev-2164	695	13	to	to	PART
inlawrev-2164	695	14	share	share	VERB
inlawrev-2164	695	15	in	in	ADP
inlawrev-2164	695	16	future	future	ADJ
inlawrev-2164	695	17	changes	change	NOUN
inlawrev-2164	695	18	of	of	ADP
inlawrev-2164	695	19	net	net	ADJ
inlawrev-2164	695	20	worth	worth	NOUN
inlawrev-2164	695	21	,	,	PUNCT
inlawrev-2164	695	22	either	either	CCONJ
inlawrev-2164	695	23	by	by	ADP
inlawrev-2164	695	24	way	way	NOUN
inlawrev-2164	695	25	of	of	ADP
inlawrev-2164	695	26	outside	outside	ADJ
inlawrev-2164	695	27	income	income	NOUN
inlawrev-2164	695	28	or	or	CCONJ
inlawrev-2164	695	29	by	by	ADP
inlawrev-2164	695	30	way	way	NOUN
inlawrev-2164	695	31	of	of	ADP
inlawrev-2164	695	32	changes	change	NOUN
inlawrev-2164	695	33	in	in	ADP
inlawrev-2164	695	34	the	the	DET
inlawrev-2164	695	35	values	value	NOUN
inlawrev-2164	695	36	of	of	ADP
inlawrev-2164	695	37	partnership	partnership	NOUN
inlawrev-2164	695	38	assets	asset	NOUN
inlawrev-2164	695	39	.	.	PUNCT
inlawrev-2164	696	1	113the	113the	DET
inlawrev-2164	696	2	zero	zero	NUM
inlawrev-2164	696	3	basis	basis	NOUN
inlawrev-2164	696	4	would	would	AUX
inlawrev-2164	696	5	be	be	AUX
inlawrev-2164	696	6	increased	increase	VERB
inlawrev-2164	696	7	to	to	ADP
inlawrev-2164	696	8	the	the	DET
inlawrev-2164	696	9	extent	extent	NOUN
inlawrev-2164	696	10	he	he	PRON
inlawrev-2164	696	11	shares	share	VERB
inlawrev-2164	696	12	in	in	ADP
inlawrev-2164	696	13	partnership	partnership	NOUN
inlawrev-2164	696	14	liabilities	liability	NOUN
inlawrev-2164	696	15	.	.	PUNCT
inlawrev-2164	697	1	n456	n456	PROPN
inlawrev-2164	697	2	t.c	t.c	PROPN
inlawrev-2164	697	3	.	.	PROPN
inlawrev-2164	697	4	530	530	NUM
inlawrev-2164	697	5	(	(	PUNCT
inlawrev-2164	697	6	1971	1971	NUM
inlawrev-2164	697	7	)	)	PUNCT
inlawrev-2164	697	8	,	,	PUNCT
inlawrev-2164	697	9	affd	affd	VERB
inlawrev-2164	697	10	492	492	NUM
inlawrev-2164	697	11	f.2d	f.2d	NOUN
inlawrev-2164	697	12	286	286	NUM
inlawrev-2164	697	13	(	(	PUNCT
inlawrev-2164	697	14	7th	7th	ADJ
inlawrev-2164	697	15	cir	cir	NOUN
inlawrev-2164	697	16	.	.	PROPN
inlawrev-2164	697	17	1974	1974	NUM
inlawrev-2164	697	18	)	)	PUNCT
inlawrev-2164	697	19	.	.	PUNCT
inlawrev-2164	698	1	934	934	NUM
inlawrev-2164	698	2	indiana	indiana	PROPN
inlawrev-2164	698	3	law	law	PROPN
inlawrev-2164	698	4	review	review	NOUN
inlawrev-2164	698	5	[	[	X
inlawrev-2164	698	6	vol	vol	NOUN
inlawrev-2164	698	7	.	.	PUNCT
inlawrev-2164	699	1	8:899	8:899	NOUN
inlawrev-2164	699	2	which	which	PRON
inlawrev-2164	699	3	he	he	PRON
inlawrev-2164	699	4	split	split	VERB
inlawrev-2164	699	5	with	with	ADP
inlawrev-2164	699	6	certain	certain	ADJ
inlawrev-2164	699	7	officers	officer	NOUN
inlawrev-2164	699	8	of	of	ADP
inlawrev-2164	699	9	the	the	DET
inlawrev-2164	699	10	savings	saving	NOUN
inlawrev-2164	699	11	and	and	CCONJ
inlawrev-2164	699	12	loan	loan	NOUN
inlawrev-2164	699	13	association	association	NOUN
inlawrev-2164	699	14	.	.	PUNCT
inlawrev-2164	700	1	diamond	diamond	PROPN
inlawrev-2164	700	2	received	receive	VERB
inlawrev-2164	700	3	the	the	DET
inlawrev-2164	700	4	interest	interest	NOUN
inlawrev-2164	700	5	in	in	ADP
inlawrev-2164	700	6	question	question	NOUN
inlawrev-2164	700	7	from	from	ADP
inlawrev-2164	700	8	a	a	DET
inlawrev-2164	700	9	mr	mr	PROPN
inlawrev-2164	700	10	.	.	PROPN
inlawrev-2164	700	11	kargman	kargman	PROPN
inlawrev-2164	700	12	,	,	PUNCT
inlawrev-2164	700	13	an	an	DET
inlawrev-2164	700	14	experienced	experienced	ADJ
inlawrev-2164	700	15	syndicator	syndicator	NOUN
inlawrev-2164	700	16	,	,	PUNCT
inlawrev-2164	700	17	as	as	ADP
inlawrev-2164	700	18	compensation	compensation	NOUN
inlawrev-2164	700	19	for	for	ADP
inlawrev-2164	700	20	obtaining	obtain	VERB
inlawrev-2164	700	21	one	one	NUM
inlawrev-2164	700	22	hundred	hundred	NUM
inlawrev-2164	700	23	percent	percent	NOUN
inlawrev-2164	700	24	financing	financing	NOUN
inlawrev-2164	700	25	of	of	ADP
inlawrev-2164	700	26	the	the	DET
inlawrev-2164	700	27	purchase	purchase	NOUN
inlawrev-2164	700	28	price	price	NOUN
inlawrev-2164	700	29	of	of	ADP
inlawrev-2164	700	30	an	an	DET
inlawrev-2164	700	31	office	office	NOUN
inlawrev-2164	700	32	building	building	NOUN
inlawrev-2164	700	33	.	.	PUNCT
inlawrev-2164	701	1	it	it	PRON
inlawrev-2164	701	2	was	be	AUX
inlawrev-2164	701	3	agreed	agree	VERB
inlawrev-2164	701	4	that	that	SCONJ
inlawrev-2164	701	5	kargman	kargman	NOUN
inlawrev-2164	701	6	would	would	AUX
inlawrev-2164	701	7	pay	pay	VERB
inlawrev-2164	701	8	all	all	DET
inlawrev-2164	701	9	acquisition	acquisition	NOUN
inlawrev-2164	701	10	costs	cost	NOUN
inlawrev-2164	701	11	above	above	ADP
inlawrev-2164	701	12	the	the	DET
inlawrev-2164	701	13	amount	amount	NOUN
inlawrev-2164	701	14	of	of	ADP
inlawrev-2164	701	15	financing	financing	NOUN
inlawrev-2164	701	16	,	,	PUNCT
inlawrev-2164	701	17	and	and	CCONJ
inlawrev-2164	701	18	that	that	DET
inlawrev-2164	701	19	kargman	kargman	NOUN
inlawrev-2164	701	20	and	and	CCONJ
inlawrev-2164	701	21	diamond	diamond	NOUN
inlawrev-2164	701	22	would	would	AUX
inlawrev-2164	701	23	share	share	VERB
inlawrev-2164	701	24	profits	profit	NOUN
inlawrev-2164	701	25	in	in	ADP
inlawrev-2164	701	26	a	a	DET
inlawrev-2164	701	27	40	40	NUM
inlawrev-2164	701	28	-	-	SYM
inlawrev-2164	701	29	60	60	NUM
inlawrev-2164	701	30	ratio	ratio	NOUN
inlawrev-2164	701	31	,	,	PUNCT
inlawrev-2164	701	32	respectively	respectively	ADV
inlawrev-2164	701	33	,	,	PUNCT
inlawrev-2164	701	34	and	and	CCONJ
inlawrev-2164	701	35	would	would	AUX
inlawrev-2164	701	36	be	be	AUX
inlawrev-2164	701	37	"	"	PUNCT
inlawrev-2164	701	38	chargeable	chargeable	ADJ
inlawrev-2164	701	39	with	with	ADP
inlawrev-2164	701	40	all	all	DET
inlawrev-2164	701	41	losses	loss	NOUN
inlawrev-2164	701	42	in	in	ADP
inlawrev-2164	701	43	the	the	DET
inlawrev-2164	701	44	same	same	ADJ
inlawrev-2164	701	45	proportions	proportion	NOUN
inlawrev-2164	701	46	.	.	PUNCT
inlawrev-2164	701	47	"	"	PUNCT
inlawrev-2164	702	1	115	115	NUM
inlawrev-2164	702	2	net	net	ADJ
inlawrev-2164	702	3	proceeds	proceed	NOUN
inlawrev-2164	702	4	of	of	ADP
inlawrev-2164	702	5	any	any	DET
inlawrev-2164	702	6	subsequent	subsequent	ADJ
inlawrev-2164	702	7	sale	sale	NOUN
inlawrev-2164	702	8	of	of	ADP
inlawrev-2164	702	9	the	the	DET
inlawrev-2164	702	10	building	building	NOUN
inlawrev-2164	702	11	were	be	AUX
inlawrev-2164	702	12	to	to	PART
inlawrev-2164	702	13	be	be	AUX
inlawrev-2164	702	14	divided	divide	VERB
inlawrev-2164	702	15	in	in	ADP
inlawrev-2164	702	16	the	the	DET
inlawrev-2164	702	17	same	same	ADJ
inlawrev-2164	702	18	ratio	ratio	NOUN
inlawrev-2164	702	19	,	,	PUNCT
inlawrev-2164	702	20	after	after	ADP
inlawrev-2164	702	21	first	first	ADV
inlawrev-2164	702	22	being	be	AUX
inlawrev-2164	702	23	applied	apply	VERB
inlawrev-2164	702	24	to	to	PART
inlawrev-2164	702	25	reimburse	reimburse	NOUN
inlawrev-2164	702	26	kargman	kargman	NOUN
inlawrev-2164	702	27	for	for	ADP
inlawrev-2164	702	28	any	any	DET
inlawrev-2164	702	29	acquisition	acquisition	NOUN
inlawrev-2164	702	30	expenditures	expenditure	NOUN
inlawrev-2164	702	31	he	he	PRON
inlawrev-2164	702	32	incurred	incur	VERB
inlawrev-2164	702	33	.	.	PUNCT
inlawrev-2164	703	1	diamond	diamond	PROPN
inlawrev-2164	703	2	was	be	AUX
inlawrev-2164	703	3	not	not	PART
inlawrev-2164	703	4	obligated	obligate	VERB
inlawrev-2164	703	5	to	to	PART
inlawrev-2164	703	6	contribute	contribute	VERB
inlawrev-2164	703	7	any	any	DET
inlawrev-2164	703	8	acquisition	acquisition	NOUN
inlawrev-2164	703	9	costs	cost	NOUN
inlawrev-2164	703	10	nor	nor	CCONJ
inlawrev-2164	703	11	was	be	AUX
inlawrev-2164	703	12	he	he	PRON
inlawrev-2164	703	13	obligated	obligate	VERB
inlawrev-2164	703	14	to	to	PART
inlawrev-2164	703	15	provide	provide	VERB
inlawrev-2164	703	16	further	further	ADJ
inlawrev-2164	703	17	services	service	NOUN
inlawrev-2164	703	18	.	.	PUNCT
inlawrev-2164	704	1	three	three	NUM
inlawrev-2164	704	2	weeks	week	NOUN
inlawrev-2164	704	3	after	after	ADP
inlawrev-2164	704	4	closing	close	VERB
inlawrev-2164	704	5	the	the	DET
inlawrev-2164	704	6	purchase	purchase	NOUN
inlawrev-2164	704	7	of	of	ADP
inlawrev-2164	704	8	the	the	DET
inlawrev-2164	704	9	building	building	NOUN
inlawrev-2164	704	10	,	,	PUNCT
inlawrev-2164	704	11	diamond	diamond	NOUN
inlawrev-2164	704	12	sold	sell	VERB
inlawrev-2164	704	13	his	his	PRON
inlawrev-2164	704	14	interest	interest	NOUN
inlawrev-2164	704	15	for	for	ADP
inlawrev-2164	704	16	$	$	SYM
inlawrev-2164	704	17	40,000	40,000	NUM
inlawrev-2164	704	18	and	and	CCONJ
inlawrev-2164	704	19	subsequently	subsequently	ADV
inlawrev-2164	704	20	reported	report	VERB
inlawrev-2164	704	21	that	that	DET
inlawrev-2164	704	22	amount	amount	NOUN
inlawrev-2164	704	23	as	as	ADP
inlawrev-2164	704	24	a	a	DET
inlawrev-2164	704	25	short	short	ADJ
inlawrev-2164	704	26	-	-	PUNCT
inlawrev-2164	704	27	term	term	NOUN
inlawrev-2164	704	28	capital	capital	NOUN
inlawrev-2164	704	29	gain	gain	NOUN
inlawrev-2164	704	30	from	from	ADP
inlawrev-2164	704	31	the	the	DET
inlawrev-2164	704	32	sale	sale	NOUN
inlawrev-2164	704	33	of	of	ADP
inlawrev-2164	704	34	a	a	DET
inlawrev-2164	704	35	partnership	partnership	NOUN
inlawrev-2164	704	36	interest	interest	NOUN
inlawrev-2164	704	37	.	.	PUNCT
inlawrev-2164	705	1	116	116	NUM
inlawrev-2164	706	1	the	the	DET
inlawrev-2164	706	2	tax	tax	NOUN
inlawrev-2164	706	3	court	court	NOUN
inlawrev-2164	706	4	could	could	AUX
inlawrev-2164	706	5	not	not	PART
inlawrev-2164	706	6	resist	resist	VERB
inlawrev-2164	706	7	denying	deny	VERB
inlawrev-2164	706	8	diamond	diamond	NOUN
inlawrev-2164	706	9	capital	capital	NOUN
inlawrev-2164	706	10	gains	gain	NOUN
inlawrev-2164	706	11	treatment	treatment	NOUN
inlawrev-2164	706	12	for	for	ADP
inlawrev-2164	706	13	the	the	DET
inlawrev-2164	706	14	receipt	receipt	NOUN
inlawrev-2164	706	15	of	of	ADP
inlawrev-2164	706	16	$	$	SYM
inlawrev-2164	706	17	40,000	40,000	NUM
inlawrev-2164	706	18	for	for	ADP
inlawrev-2164	706	19	services	service	NOUN
inlawrev-2164	706	20	performed	perform	VERB
inlawrev-2164	706	21	just	just	ADV
inlawrev-2164	706	22	a	a	DET
inlawrev-2164	706	23	few	few	ADJ
inlawrev-2164	706	24	weeks	week	NOUN
inlawrev-2164	706	25	earlier	early	ADV
inlawrev-2164	706	26	.	.	PUNCT
inlawrev-2164	707	1	it	it	PRON
inlawrev-2164	707	2	concluded	conclude	VERB
inlawrev-2164	707	3	that	that	SCONJ
inlawrev-2164	707	4	a	a	DET
inlawrev-2164	707	5	contribution	contribution	NOUN
inlawrev-2164	707	6	of	of	ADP
inlawrev-2164	707	7	services	service	NOUN
inlawrev-2164	707	8	was	be	AUX
inlawrev-2164	707	9	not	not	PART
inlawrev-2164	707	10	a	a	DET
inlawrev-2164	707	11	contribution	contribution	NOUN
inlawrev-2164	707	12	of	of	ADP
inlawrev-2164	707	13	"	"	PUNCT
inlawrev-2164	707	14	property	property	NOUN
inlawrev-2164	707	15	"	"	PUNCT
inlawrev-2164	707	16	within	within	ADP
inlawrev-2164	707	17	the	the	DET
inlawrev-2164	707	18	nonrecognition	nonrecognition	NOUN
inlawrev-2164	707	19	provisions	provision	NOUN
inlawrev-2164	707	20	of	of	ADP
inlawrev-2164	707	21	section	section	NOUN
inlawrev-2164	707	22	721	721	NUM
inlawrev-2164	707	23	.	.	PUNCT
inlawrev-2164	708	1	as	as	ADP
inlawrev-2164	708	2	to	to	ADP
inlawrev-2164	708	3	the	the	DET
inlawrev-2164	708	4	parenthetical	parenthetical	NOUN
inlawrev-2164	708	5	in	in	ADP
inlawrev-2164	708	6	the	the	DET
inlawrev-2164	708	7	section	section	NOUN
inlawrev-2164	708	8	721	721	NUM
inlawrev-2164	708	9	regulations	regulation	NOUN
inlawrev-2164	708	10	,	,	PUNCT
inlawrev-2164	708	11	which	which	PRON
inlawrev-2164	708	12	according	accord	VERB
inlawrev-2164	708	13	to	to	ADP
inlawrev-2164	708	14	popular	popular	ADJ
inlawrev-2164	708	15	belief	belief	NOUN
inlawrev-2164	708	16	mandated	mandate	VERB
inlawrev-2164	708	17	nonrecognition	nonrecognition	NOUN
inlawrev-2164	708	18	of	of	ADP
inlawrev-2164	708	19	the	the	DET
inlawrev-2164	708	20	receipt	receipt	NOUN
inlawrev-2164	708	21	of	of	ADP
inlawrev-2164	708	22	a	a	DET
inlawrev-2164	708	23	"	"	PUNCT
inlawrev-2164	708	24	profits	profit	NOUN
inlawrev-2164	708	25	"	"	PUNCT
inlawrev-2164	708	26	interest	interest	NOUN
inlawrev-2164	708	27	for	for	ADP
inlawrev-2164	708	28	services	service	NOUN
inlawrev-2164	708	29	,	,	PUNCT
inlawrev-2164	708	30	the	the	DET
inlawrev-2164	708	31	court	court	NOUN
inlawrev-2164	708	32	said	say	VERB
inlawrev-2164	708	33	its	its	PRON
inlawrev-2164	708	34	effect	effect	NOUN
inlawrev-2164	708	35	is	be	AUX
inlawrev-2164	708	36	"	"	PUNCT
inlawrev-2164	708	37	obscure	obscure	ADJ
inlawrev-2164	708	38	.	.	PUNCT
inlawrev-2164	708	39	"	"	PUNCT
inlawrev-2164	709	1	the	the	DET
inlawrev-2164	709	2	court	court	NOUN
inlawrev-2164	709	3	concluded	conclude	VERB
inlawrev-2164	709	4	that	that	SCONJ
inlawrev-2164	709	5	the	the	DET
inlawrev-2164	709	6	"	"	PUNCT
inlawrev-2164	709	7	opaque	opaque	ADJ
inlawrev-2164	709	8	draftmanship	draftmanship	NOUN
inlawrev-2164	709	9	"	"	PUNCT
inlawrev-2164	709	10	in	in	ADP
inlawrev-2164	709	11	the	the	DET
inlawrev-2164	709	12	regulations	regulation	NOUN
inlawrev-2164	709	13	was	be	AUX
inlawrev-2164	709	14	insufficient	insufficient	ADJ
inlawrev-2164	709	15	to	to	PART
inlawrev-2164	709	16	override	override	VERB
inlawrev-2164	709	17	the	the	DET
inlawrev-2164	709	18	general	general	ADJ
inlawrev-2164	709	19	rule	rule	NOUN
inlawrev-2164	709	20	that	that	SCONJ
inlawrev-2164	709	21	the	the	DET
inlawrev-2164	709	22	fair	fair	ADJ
inlawrev-2164	709	23	market	market	NOUN
inlawrev-2164	709	24	value	value	NOUN
inlawrev-2164	709	25	of	of	ADP
inlawrev-2164	709	26	property	property	NOUN
inlawrev-2164	709	27	received	receive	VERB
inlawrev-2164	709	28	for	for	ADP
inlawrev-2164	709	29	services	service	NOUN
inlawrev-2164	709	30	must	must	AUX
inlawrev-2164	709	31	be	be	AUX
inlawrev-2164	709	32	included	include	VERB
inlawrev-2164	709	33	in	in	ADP
inlawrev-2164	709	34	gross	gross	ADJ
inlawrev-2164	709	35	income	income	NOUN
inlawrev-2164	709	36	.	.	PUNCT
inlawrev-2164	710	1	117	117	NUM
inlawrev-2164	710	2	in	in	ADP
inlawrev-2164	710	3	so	so	ADV
inlawrev-2164	710	4	doing	do	VERB
inlawrev-2164	710	5	,	,	PUNCT
inlawrev-2164	710	6	the	the	DET
inlawrev-2164	710	7	court	court	NOUN
inlawrev-2164	710	8	did	do	AUX
inlawrev-2164	710	9	not	not	PART
inlawrev-2164	710	10	discuss	discuss	VERB
inlawrev-2164	710	11	the	the	DET
inlawrev-2164	710	12	difficult	difficult	ADJ
inlawrev-2164	710	13	question	question	NOUN
inlawrev-2164	710	14	of	of	ADP
inlawrev-2164	710	15	whether	whether	SCONJ
inlawrev-2164	710	16	the	the	DET
inlawrev-2164	710	17	interest	interest	NOUN
inlawrev-2164	710	18	involved	involve	VERB
inlawrev-2164	710	19	was	be	AUX
inlawrev-2164	710	20	an	an	DET
inlawrev-2164	710	21	interest	interest	NOUN
inlawrev-2164	710	22	in	in	ADP
inlawrev-2164	710	23	"	"	PUNCT
inlawrev-2164	710	24	capital	capital	NOUN
inlawrev-2164	710	25	"	"	PUNCT
inlawrev-2164	710	26	or	or	CCONJ
inlawrev-2164	710	27	"	"	PUNCT
inlawrev-2164	710	28	profits	profit	NOUN
inlawrev-2164	710	29	"	"	PUNCT
inlawrev-2164	710	30	and	and	CCONJ
inlawrev-2164	710	31	substantially	substantially	ADV
inlawrev-2164	710	32	lessened	lessen	VERB
inlawrev-2164	710	33	the	the	DET
inlawrev-2164	710	34	importance	importance	NOUN
inlawrev-2164	710	35	of	of	ADP
inlawrev-2164	710	36	the	the	DET
inlawrev-2164	710	37	distinction	distinction	NOUN
inlawrev-2164	710	38	by	by	ADP
inlawrev-2164	710	39	its	its	PRON
inlawrev-2164	710	40	summary	summary	NOUN
inlawrev-2164	710	41	dismissal	dismissal	NOUN
inlawrev-2164	710	42	of	of	ADP
inlawrev-2164	710	43	the	the	DET
inlawrev-2164	710	44	section	section	NOUN
inlawrev-2164	710	45	721	721	NUM
inlawrev-2164	710	46	regulations	regulation	NOUN
inlawrev-2164	710	47	.	.	PUNCT
inlawrev-2164	710	48	"	"	PUNCT
inlawrev-2164	711	1	8	8	NUM
inlawrev-2164	711	2	,	,	PUNCT
inlawrev-2164	711	3	,	,	PUNCT
inlawrev-2164	711	4	556	556	NUM
inlawrev-2164	711	5	t.c	t.c	PROPN
inlawrev-2164	711	6	.	.	PUNCT
inlawrev-2164	712	1	at	at	ADP
inlawrev-2164	712	2	537	537	NUM
inlawrev-2164	712	3	.	.	NOUN
inlawrev-2164	712	4	116	116	NUM
inlawrev-2164	712	5	in	in	ADP
inlawrev-2164	712	6	the	the	DET
inlawrev-2164	712	7	case	case	NOUN
inlawrev-2164	712	8	of	of	ADP
inlawrev-2164	712	9	a	a	DET
inlawrev-2164	712	10	sale	sale	NOUN
inlawrev-2164	712	11	or	or	CCONJ
inlawrev-2164	712	12	exchange	exchange	NOUN
inlawrev-2164	712	13	of	of	ADP
inlawrev-2164	712	14	an	an	DET
inlawrev-2164	712	15	interest	interest	NOUN
inlawrev-2164	712	16	in	in	ADP
inlawrev-2164	712	17	a	a	DET
inlawrev-2164	712	18	partnership	partnership	NOUN
inlawrev-2164	712	19	...	...	PUNCT
inlawrev-2164	712	20	gain	gain	NOUN
inlawrev-2164	712	21	or	or	CCONJ
inlawrev-2164	712	22	loss	loss	NOUN
inlawrev-2164	712	23	shall	shall	AUX
inlawrev-2164	712	24	be	be	AUX
inlawrev-2164	712	25	considered	consider	VERB
inlawrev-2164	712	26	as	as	ADP
inlawrev-2164	712	27	gain	gain	NOUN
inlawrev-2164	712	28	or	or	CCONJ
inlawrev-2164	712	29	loss	loss	NOUN
inlawrev-2164	712	30	from	from	ADP
inlawrev-2164	712	31	the	the	DET
inlawrev-2164	712	32	sale	sale	NOUN
inlawrev-2164	712	33	or	or	CCONJ
inlawrev-2164	712	34	exchange	exchange	NOUN
inlawrev-2164	712	35	of	of	ADP
inlawrev-2164	712	36	a	a	DET
inlawrev-2164	712	37	capital	capital	NOUN
inlawrev-2164	712	38	asset	asset	NOUN
inlawrev-2164	712	39	,	,	PUNCT
inlawrev-2164	712	40	except	except	SCONJ
inlawrev-2164	712	41	as	as	ADV
inlawrev-2164	712	42	otherwise	otherwise	ADV
inlawrev-2164	712	43	provided	provide	VERB
inlawrev-2164	712	44	in	in	ADP
inlawrev-2164	712	45	section	section	NOUN
inlawrev-2164	712	46	751	751	NUM
inlawrev-2164	712	47	(	(	PUNCT
inlawrev-2164	712	48	relating	relate	VERB
inlawrev-2164	712	49	to	to	ADP
inlawrev-2164	712	50	unrealized	unrealized	ADJ
inlawrev-2164	712	51	receivables	receivables	NOUN
inlawrev-2164	712	52	and	and	CCONJ
inlawrev-2164	712	53	inventory	inventory	NOUN
inlawrev-2164	712	54	items	item	NOUN
inlawrev-2164	712	55	which	which	PRON
inlawrev-2164	712	56	have	have	AUX
inlawrev-2164	712	57	appreciated	appreciate	VERB
inlawrev-2164	712	58	substantially	substantially	ADV
inlawrev-2164	712	59	in	in	ADP
inlawrev-2164	712	60	value	value	NOUN
inlawrev-2164	712	61	)	)	PUNCT
inlawrev-2164	712	62	.	.	PUNCT
inlawrev-2164	713	1	code	code	PROPN
inlawrev-2164	713	2	§	§	NOUN
inlawrev-2164	713	3	741	741	NUM
inlawrev-2164	713	4	.	.	PUNCT
inlawrev-2164	713	5	n7c0de	n7c0de	VERB
inlawrev-2164	713	6	§	§	PROPN
inlawrev-2164	713	7	61(a	61(a	NUM
inlawrev-2164	713	8	)	)	PUNCT
inlawrev-2164	713	9	;	;	PUNCT
inlawrev-2164	714	1	treas	treas	PROPN
inlawrev-2164	714	2	.	.	PUNCT
inlawrev-2164	715	1	reg	reg	PROPN
inlawrev-2164	715	2	.	.	PUNCT
inlawrev-2164	716	1	§	§	PROPN
inlawrev-2164	716	2	1.61	1.61	NUM
inlawrev-2164	716	3	-	-	NUM
inlawrev-2164	716	4	2(d	2(d	NUM
inlawrev-2164	716	5	)	)	PUNCT
inlawrev-2164	716	6	(	(	PUNCT
inlawrev-2164	716	7	1	1	X
inlawrev-2164	716	8	)	)	PUNCT
inlawrev-2164	716	9	(	(	PUNCT
inlawrev-2164	716	10	1966	1966	NUM
inlawrev-2164	716	11	)	)	PUNCT
inlawrev-2164	716	12	.	.	PUNCT
inlawrev-2164	717	1	118the	118the	DET
inlawrev-2164	717	2	tax	tax	NOUN
inlawrev-2164	717	3	court	court	NOUN
inlawrev-2164	717	4	did	do	AUX
inlawrev-2164	717	5	leave	leave	VERB
inlawrev-2164	717	6	open	open	VERB
inlawrev-2164	717	7	the	the	DET
inlawrev-2164	717	8	possibility	possibility	NOUN
inlawrev-2164	717	9	of	of	ADP
inlawrev-2164	717	10	future	future	ADJ
inlawrev-2164	717	11	application	application	NOUN
inlawrev-2164	717	12	of	of	ADP
inlawrev-2164	717	13	the	the	DET
inlawrev-2164	717	14	parenthetical	parenthetical	NOUN
inlawrev-2164	717	15	:	:	PUNCT
inlawrev-2164	717	16	regardless	regardless	ADV
inlawrev-2164	717	17	of	of	ADP
inlawrev-2164	717	18	whether	whether	SCONJ
inlawrev-2164	717	19	there	there	PRON
inlawrev-2164	717	20	may	may	AUX
inlawrev-2164	717	21	be	be	AUX
inlawrev-2164	717	22	some	some	DET
inlawrev-2164	717	23	kind	kind	NOUN
inlawrev-2164	717	24	of	of	ADP
inlawrev-2164	717	25	equitable	equitable	ADJ
inlawrev-2164	717	26	justification	justification	NOUN
inlawrev-2164	717	27	for	for	ADP
inlawrev-2164	717	28	giving	give	VERB
inlawrev-2164	717	29	the	the	DET
inlawrev-2164	717	30	parenthetical	parenthetical	ADJ
inlawrev-2164	717	31	clause	clause	NOUN
inlawrev-2164	717	32	some	some	DET
inlawrev-2164	717	33	limited	limited	ADJ
inlawrev-2164	717	34	form	form	NOUN
inlawrev-2164	717	35	of	of	ADP
inlawrev-2164	717	36	affirmative	affirmative	ADJ
inlawrev-2164	717	37	operative	operative	ADJ
inlawrev-2164	717	38	scope	scope	NOUN
inlawrev-2164	717	39	,	,	PUNCT
inlawrev-2164	717	40	as	as	ADP
inlawrev-2164	717	41	perhaps	perhaps	ADV
inlawrev-2164	717	42	where	where	SCONJ
inlawrev-2164	717	43	there	there	PRON
inlawrev-2164	717	44	is	be	VERB
inlawrev-2164	717	45	a	a	DET
inlawrev-2164	717	46	readjustment	readjustment	NOUN
inlawrev-2164	717	47	of	of	ADP
inlawrev-2164	717	48	partners	partner	NOUN
inlawrev-2164	717	49	'	'	PART
inlawrev-2164	717	50	shares	share	NOUN
inlawrev-2164	717	51	to	to	PART
inlawrev-2164	717	52	reflect	reflect	VERB
inlawrev-2164	717	53	services	service	NOUN
inlawrev-2164	717	54	being	be	AUX
inlawrev-2164	717	55	performed	perform	VERB
inlawrev-2164	717	56	by	by	ADP
inlawrev-2164	717	57	one	one	NUM
inlawrev-2164	717	58	of	of	ADP
inlawrev-2164	717	59	the	the	DET
inlawrev-2164	717	60	partners	partner	NOUN
inlawrev-2164	717	61	,	,	PUNCT
inlawrev-2164	717	62	we	we	PRON
inlawrev-2164	717	63	can	can	AUX
inlawrev-2164	717	64	not	not	PART
inlawrev-2164	717	65	believe	believe	VERB
inlawrev-2164	717	66	that	that	SCONJ
inlawrev-2164	717	67	the	the	DET
inlawrev-2164	717	68	regulations	regulation	NOUN
inlawrev-2164	717	69	were	be	AUX
inlawrev-2164	717	70	ever	ever	ADV
inlawrev-2164	717	71	intended	intend	VERB
inlawrev-2164	717	72	to	to	ADP
inlawrev-2164	717	73	1975	1975	NUM
inlawrev-2164	717	74	]	]	PUNCT
inlawrev-2164	717	75	realty	realty	NOUN
inlawrev-2164	717	76	shelter	shelter	VERB
inlawrev-2164	717	77	partnerships	partnership	NOUN
inlawrev-2164	717	78	935	935	NUM
inlawrev-2164	717	79	an	an	DET
inlawrev-2164	717	80	important	important	ADJ
inlawrev-2164	717	81	question	question	NOUN
inlawrev-2164	717	82	not	not	PART
inlawrev-2164	717	83	directly	directly	ADV
inlawrev-2164	717	84	presented	present	VERB
inlawrev-2164	717	85	by	by	ADP
inlawrev-2164	717	86	the	the	DET
inlawrev-2164	717	87	facts	fact	NOUN
inlawrev-2164	717	88	nor	nor	CCONJ
inlawrev-2164	717	89	discussed	discuss	VERB
inlawrev-2164	717	90	in	in	ADP
inlawrev-2164	717	91	the	the	DET
inlawrev-2164	717	92	tax	tax	NOUN
inlawrev-2164	717	93	court	court	NOUN
inlawrev-2164	717	94	's	's	PART
inlawrev-2164	717	95	opinion	opinion	NOUN
inlawrev-2164	717	96	is	be	AUX
inlawrev-2164	717	97	whether	whether	SCONJ
inlawrev-2164	717	98	a	a	DET
inlawrev-2164	717	99	service	service	NOUN
inlawrev-2164	717	100	partner	partner	NOUN
inlawrev-2164	717	101	who	who	PRON
inlawrev-2164	717	102	reports	report	VERB
inlawrev-2164	717	103	as	as	ADP
inlawrev-2164	717	104	ordinary	ordinary	ADJ
inlawrev-2164	717	105	income	income	NOUN
inlawrev-2164	717	106	the	the	DET
inlawrev-2164	717	107	value	value	NOUN
inlawrev-2164	717	108	of	of	ADP
inlawrev-2164	717	109	the	the	DET
inlawrev-2164	717	110	partnership	partnership	NOUN
inlawrev-2164	717	111	interest	interest	NOUN
inlawrev-2164	717	112	when	when	SCONJ
inlawrev-2164	717	113	received	receive	VERB
inlawrev-2164	717	114	must	must	AUX
inlawrev-2164	717	115	again	again	ADV
inlawrev-2164	717	116	pay	pay	VERB
inlawrev-2164	717	117	ordinary	ordinary	ADJ
inlawrev-2164	717	118	income	income	NOUN
inlawrev-2164	717	119	tax	tax	NOUN
inlawrev-2164	717	120	on	on	ADP
inlawrev-2164	717	121	his	his	PRON
inlawrev-2164	717	122	distributive	distributive	ADJ
inlawrev-2164	717	123	shares	share	NOUN
inlawrev-2164	717	124	of	of	ADP
inlawrev-2164	717	125	partnership	partnership	NOUN
inlawrev-2164	717	126	profits	profit	NOUN
inlawrev-2164	717	127	as	as	SCONJ
inlawrev-2164	717	128	they	they	PRON
inlawrev-2164	717	129	are	be	AUX
inlawrev-2164	717	130	earned	earn	VERB
inlawrev-2164	717	131	.	.	PUNCT
inlawrev-2164	718	1	for	for	ADP
inlawrev-2164	718	2	example	example	NOUN
inlawrev-2164	718	3	,	,	PUNCT
inlawrev-2164	718	4	if	if	SCONJ
inlawrev-2164	718	5	a	a	DET
inlawrev-2164	718	6	partner	partner	NOUN
inlawrev-2164	718	7	must	must	AUX
inlawrev-2164	718	8	include	include	VERB
inlawrev-2164	718	9	in	in	ADP
inlawrev-2164	718	10	ordinary	ordinary	ADJ
inlawrev-2164	718	11	income	income	NOUN
inlawrev-2164	718	12	the	the	DET
inlawrev-2164	718	13	fair	fair	ADJ
inlawrev-2164	718	14	market	market	NOUN
inlawrev-2164	718	15	value	value	NOUN
inlawrev-2164	718	16	of	of	ADP
inlawrev-2164	718	17	the	the	DET
inlawrev-2164	718	18	right	right	NOUN
inlawrev-2164	718	19	to	to	PART
inlawrev-2164	718	20	receive	receive	VERB
inlawrev-2164	718	21	$	$	SYM
inlawrev-2164	718	22	1,000	1,000	NUM
inlawrev-2164	718	23	a	a	DET
inlawrev-2164	718	24	year	year	NOUN
inlawrev-2164	718	25	for	for	ADP
inlawrev-2164	718	26	several	several	ADJ
inlawrev-2164	718	27	years	year	NOUN
inlawrev-2164	718	28	in	in	ADP
inlawrev-2164	718	29	the	the	DET
inlawrev-2164	718	30	future	future	NOUN
inlawrev-2164	718	31	,	,	PUNCT
inlawrev-2164	718	32	will	will	AUX
inlawrev-2164	718	33	he	he	PRON
inlawrev-2164	718	34	again	again	ADV
inlawrev-2164	718	35	be	be	AUX
inlawrev-2164	718	36	taxed	tax	VERB
inlawrev-2164	718	37	at	at	ADP
inlawrev-2164	718	38	ordinary	ordinary	ADJ
inlawrev-2164	718	39	income	income	NOUN
inlawrev-2164	718	40	rates	rate	NOUN
inlawrev-2164	718	41	on	on	ADP
inlawrev-2164	718	42	the	the	DET
inlawrev-2164	718	43	$	$	SYM
inlawrev-2164	718	44	1,000	1,000	NUM
inlawrev-2164	718	45	payments	payment	NOUN
inlawrev-2164	718	46	as	as	SCONJ
inlawrev-2164	718	47	they	they	PRON
inlawrev-2164	718	48	are	be	AUX
inlawrev-2164	718	49	actually	actually	ADV
inlawrev-2164	718	50	received	receive	VERB
inlawrev-2164	718	51	?	?	PUNCT
inlawrev-2164	718	52	or	or	CCONJ
inlawrev-2164	718	53	can	can	AUX
inlawrev-2164	718	54	the	the	DET
inlawrev-2164	718	55	basis	basis	NOUN
inlawrev-2164	718	56	obtained	obtain	VERB
inlawrev-2164	718	57	in	in	ADP
inlawrev-2164	718	58	his	his	PRON
inlawrev-2164	718	59	interest	interest	NOUN
inlawrev-2164	718	60	by	by	ADP
inlawrev-2164	718	61	paying	pay	VERB
inlawrev-2164	718	62	tax	tax	NOUN
inlawrev-2164	718	63	on	on	ADP
inlawrev-2164	718	64	its	its	PRON
inlawrev-2164	718	65	fair	fair	ADJ
inlawrev-2164	718	66	market	market	NOUN
inlawrev-2164	718	67	value	value	NOUN
inlawrev-2164	718	68	be	be	AUX
inlawrev-2164	718	69	amortized	amortize	VERB
inlawrev-2164	718	70	as	as	SCONJ
inlawrev-2164	718	71	the	the	DET
inlawrev-2164	718	72	profits	profit	NOUN
inlawrev-2164	718	73	are	be	AUX
inlawrev-2164	718	74	earned	earn	VERB
inlawrev-2164	718	75	?	?	PUNCT
inlawrev-2164	719	1	in	in	ADP
inlawrev-2164	719	2	affirming	affirm	VERB
inlawrev-2164	719	3	the	the	DET
inlawrev-2164	719	4	tax	tax	NOUN
inlawrev-2164	719	5	court	court	NOUN
inlawrev-2164	719	6	,	,	PUNCT
inlawrev-2164	719	7	the	the	DET
inlawrev-2164	719	8	seventh	seventh	ADJ
inlawrev-2164	719	9	circuit	circuit	NOUN
inlawrev-2164	719	10	addressed	address	VERB
inlawrev-2164	719	11	the	the	DET
inlawrev-2164	719	12	objection	objection	NOUN
inlawrev-2164	719	13	that	that	SCONJ
inlawrev-2164	719	14	there	there	PRON
inlawrev-2164	719	15	will	will	AUX
inlawrev-2164	719	16	be	be	AUX
inlawrev-2164	719	17	double	double	ADJ
inlawrev-2164	719	18	taxation	taxation	NOUN
inlawrev-2164	719	19	if	if	SCONJ
inlawrev-2164	719	20	the	the	DET
inlawrev-2164	719	21	right	right	NOUN
inlawrev-2164	719	22	to	to	PART
inlawrev-2164	719	23	share	share	VERB
inlawrev-2164	719	24	in	in	ADP
inlawrev-2164	719	25	future	future	ADJ
inlawrev-2164	719	26	profits	profit	NOUN
inlawrev-2164	719	27	and	and	CCONJ
inlawrev-2164	719	28	the	the	DET
inlawrev-2164	719	29	subsequent	subsequent	ADJ
inlawrev-2164	719	30	receipts	receipt	NOUN
inlawrev-2164	719	31	of	of	ADP
inlawrev-2164	719	32	those	those	DET
inlawrev-2164	719	33	profits	profit	NOUN
inlawrev-2164	719	34	are	be	AUX
inlawrev-2164	719	35	both	both	PRON
inlawrev-2164	719	36	taxed	tax	VERB
inlawrev-2164	719	37	.	.	PUNCT
inlawrev-2164	720	1	the	the	DET
inlawrev-2164	720	2	court	court	NOUN
inlawrev-2164	720	3	said	say	VERB
inlawrev-2164	720	4	that	that	SCONJ
inlawrev-2164	720	5	the	the	DET
inlawrev-2164	720	6	"	"	PUNCT
inlawrev-2164	720	7	absence	absence	NOUN
inlawrev-2164	720	8	of	of	ADP
inlawrev-2164	720	9	a	a	DET
inlawrev-2164	720	10	recognized	recognize	VERB
inlawrev-2164	720	11	procedure	procedure	NOUN
inlawrev-2164	720	12	for	for	ADP
inlawrev-2164	720	13	amortization	amortization	NOUN
inlawrev-2164	720	14	[	[	AUX
inlawrev-2164	720	15	did	do	AUX
inlawrev-2164	720	16	not	not	PART
inlawrev-2164	720	17	]	]	PUNCT
inlawrev-2164	720	18	militate	militate	VERB
inlawrev-2164	720	19	against	against	ADP
inlawrev-2164	720	20	the	the	DET
inlawrev-2164	720	21	treatment	treatment	NOUN
inlawrev-2164	720	22	of	of	ADP
inlawrev-2164	720	23	the	the	DET
inlawrev-2164	720	24	creation	creation	NOUN
inlawrev-2164	720	25	of	of	ADP
inlawrev-2164	720	26	the	the	DET
inlawrev-2164	720	27	profit	profit	NOUN
inlawrev-2164	720	28	share	share	NOUN
inlawrev-2164	720	29	as	as	ADP
inlawrev-2164	720	30	income	income	NOUN
inlawrev-2164	720	31	.	.	PUNCT
inlawrev-2164	720	32	"	"	PUNCT
inlawrev-2164	721	1	n9	n9	PROPN
inlawrev-2164	721	2	however	however	ADV
inlawrev-2164	721	3	,	,	PUNCT
inlawrev-2164	721	4	the	the	DET
inlawrev-2164	721	5	court	court	NOUN
inlawrev-2164	721	6	found	find	VERB
inlawrev-2164	721	7	a	a	DET
inlawrev-2164	721	8	need	need	NOUN
inlawrev-2164	721	9	for	for	ADP
inlawrev-2164	721	10	"	"	PUNCT
inlawrev-2164	721	11	the	the	DET
inlawrev-2164	721	12	promulgation	promulgation	NOUN
inlawrev-2164	721	13	of	of	ADP
inlawrev-2164	721	14	appropriate	appropriate	ADJ
inlawrev-2164	721	15	regulations	regulation	NOUN
inlawrev-2164	721	16	to	to	PART
inlawrev-2164	721	17	achieve	achieve	VERB
inlawrev-2164	721	18	a	a	DET
inlawrev-2164	721	19	degree	degree	NOUN
inlawrev-2164	721	20	of	of	ADP
inlawrev-2164	721	21	certainty	certainty	NOUN
inlawrev-2164	721	22	"	"	PUNCT
inlawrev-2164	721	23	in	in	ADP
inlawrev-2164	721	24	this	this	DET
inlawrev-2164	721	25	matter	matter	NOUN
inlawrev-2164	721	26	.	.	PUNCT
inlawrev-2164	722	1	120	120	NUM
inlawrev-2164	722	2	vestal	vestal	PROPN
inlawrev-2164	722	3	v.	v.	PROPN
inlawrev-2164	722	4	united	united	PROPN
inlawrev-2164	722	5	states	states	PROPN
inlawrev-2164	722	6	™	™	NOUN
inlawrev-2164	722	7	^	^	PUNCT
inlawrev-2164	722	8	throws	throw	VERB
inlawrev-2164	722	9	substantial	substantial	ADJ
inlawrev-2164	722	10	doubt	doubt	NOUN
inlawrev-2164	722	11	on	on	ADP
inlawrev-2164	722	12	the	the	DET
inlawrev-2164	722	13	extent	extent	NOUN
inlawrev-2164	722	14	to	to	PART
inlawrev-2164	722	15	which	which	PRON
inlawrev-2164	722	16	a	a	DET
inlawrev-2164	722	17	taxpayer	taxpayer	NOUN
inlawrev-2164	722	18	may	may	AUX
inlawrev-2164	722	19	report	report	VERB
inlawrev-2164	722	20	a	a	DET
inlawrev-2164	722	21	low	low	ADJ
inlawrev-2164	722	22	market	market	NOUN
inlawrev-2164	722	23	value	value	NOUN
inlawrev-2164	722	24	in	in	ADP
inlawrev-2164	722	25	the	the	DET
inlawrev-2164	722	26	year	year	NOUN
inlawrev-2164	722	27	of	of	ADP
inlawrev-2164	722	28	receipt	receipt	NOUN
inlawrev-2164	722	29	based	base	VERB
inlawrev-2164	722	30	on	on	ADP
inlawrev-2164	722	31	the	the	DET
inlawrev-2164	722	32	contingent	contingent	ADJ
inlawrev-2164	722	33	nature	nature	NOUN
inlawrev-2164	722	34	of	of	ADP
inlawrev-2164	722	35	future	future	ADJ
inlawrev-2164	722	36	profits	profit	NOUN
inlawrev-2164	722	37	and	and	CCONJ
inlawrev-2164	722	38	subsequently	subsequently	ADV
inlawrev-2164	722	39	report	report	VERB
inlawrev-2164	722	40	any	any	DET
inlawrev-2164	722	41	gain	gain	NOUN
inlawrev-2164	722	42	on	on	ADP
inlawrev-2164	722	43	disposition	disposition	NOUN
inlawrev-2164	722	44	as	as	ADP
inlawrev-2164	722	45	appreciation	appreciation	NOUN
inlawrev-2164	722	46	in	in	ADP
inlawrev-2164	722	47	value	value	NOUN
inlawrev-2164	722	48	of	of	ADP
inlawrev-2164	722	49	a	a	DET
inlawrev-2164	722	50	capital	capital	NOUN
inlawrev-2164	722	51	asset	asset	NOUN
inlawrev-2164	722	52	.	.	PUNCT
inlawrev-2164	723	1	vestal	vestal	PROPN
inlawrev-2164	723	2	knew	know	VERB
inlawrev-2164	723	3	assignees	assignee	NOUN
inlawrev-2164	723	4	of	of	ADP
inlawrev-2164	723	5	an	an	DET
inlawrev-2164	723	6	oil	oil	NOUN
inlawrev-2164	723	7	and	and	CCONJ
inlawrev-2164	723	8	gas	gas	NOUN
inlawrev-2164	723	9	lease	lease	NOUN
inlawrev-2164	723	10	who	who	PRON
inlawrev-2164	723	11	were	be	AUX
inlawrev-2164	723	12	attempting	attempt	VERB
inlawrev-2164	723	13	to	to	PART
inlawrev-2164	723	14	sell	sell	VERB
inlawrev-2164	723	15	limited	limited	ADJ
inlawrev-2164	723	16	partnership	partnership	NOUN
inlawrev-2164	723	17	interests	interest	NOUN
inlawrev-2164	723	18	to	to	PART
inlawrev-2164	723	19	raise	raise	VERB
inlawrev-2164	723	20	money	money	NOUN
inlawrev-2164	723	21	to	to	PART
inlawrev-2164	723	22	drill	drill	VERB
inlawrev-2164	723	23	additional	additional	ADJ
inlawrev-2164	723	24	wells	well	NOUN
inlawrev-2164	723	25	required	require	VERB
inlawrev-2164	723	26	of	of	ADP
inlawrev-2164	723	27	them	they	PRON
inlawrev-2164	723	28	by	by	ADP
inlawrev-2164	723	29	the	the	DET
inlawrev-2164	723	30	lease	lease	NOUN
inlawrev-2164	723	31	assignment	assignment	NOUN
inlawrev-2164	723	32	.	.	PUNCT
inlawrev-2164	724	1	in	in	ADP
inlawrev-2164	724	2	1962	1962	NUM
inlawrev-2164	724	3	,	,	PUNCT
inlawrev-2164	724	4	he	he	PRON
inlawrev-2164	724	5	contacted	contact	VERB
inlawrev-2164	724	6	four	four	NUM
inlawrev-2164	724	7	investors	investor	NOUN
inlawrev-2164	724	8	who	who	PRON
inlawrev-2164	724	9	supplied	supply	VERB
inlawrev-2164	724	10	the	the	DET
inlawrev-2164	724	11	remaining	remain	VERB
inlawrev-2164	724	12	needed	need	VERB
inlawrev-2164	724	13	funds	fund	NOUN
inlawrev-2164	724	14	,	,	PUNCT
inlawrev-2164	724	15	became	become	VERB
inlawrev-2164	724	16	limited	limited	ADJ
inlawrev-2164	724	17	partners	partner	NOUN
inlawrev-2164	724	18	,	,	PUNCT
inlawrev-2164	724	19	and	and	CCONJ
inlawrev-2164	724	20	agreed	agree	VERB
inlawrev-2164	724	21	to	to	PART
inlawrev-2164	724	22	pay	pay	VERB
inlawrev-2164	724	23	him	he	PRON
inlawrev-2164	724	24	a	a	DET
inlawrev-2164	724	25	finder	finder	NOUN
inlawrev-2164	724	26	's	's	PART
inlawrev-2164	724	27	fee	fee	NOUN
inlawrev-2164	724	28	.	.	PUNCT
inlawrev-2164	725	1	each	each	PRON
inlawrev-2164	725	2	agreed	agree	VERB
inlawrev-2164	725	3	in	in	ADP
inlawrev-2164	725	4	writing	writing	NOUN
inlawrev-2164	725	5	to	to	PART
inlawrev-2164	725	6	convey	convey	VERB
inlawrev-2164	725	7	to	to	ADP
inlawrev-2164	725	8	vestal	vestal	PROPN
inlawrev-2164	725	9	one	one	NUM
inlawrev-2164	725	10	-	-	PUNCT
inlawrev-2164	725	11	eighth	eighth	NOUN
inlawrev-2164	725	12	of	of	ADP
inlawrev-2164	725	13	his	his	PRON
inlawrev-2164	725	14	limited	limited	ADJ
inlawrev-2164	725	15	partnership	partnership	NOUN
inlawrev-2164	725	16	interest	interest	NOUN
inlawrev-2164	725	17	upon	upon	SCONJ
inlawrev-2164	725	18	recovery	recovery	NOUN
inlawrev-2164	725	19	of	of	ADP
inlawrev-2164	725	20	his	his	PRON
inlawrev-2164	725	21	investment	investment	NOUN
inlawrev-2164	725	22	in	in	ADP
inlawrev-2164	725	23	the	the	DET
inlawrev-2164	725	24	partnership	partnership	NOUN
inlawrev-2164	725	25	,	,	PUNCT
inlawrev-2164	725	26	plus	plus	CCONJ
inlawrev-2164	725	27	six	six	NUM
inlawrev-2164	725	28	percent	percent	NOUN
inlawrev-2164	725	29	interest	interest	NOUN
inlawrev-2164	725	30	compounded	compound	VERB
inlawrev-2164	725	31	semiannually	semiannually	ADV
inlawrev-2164	725	32	.	.	PUNCT
inlawrev-2164	726	1	two	two	NUM
inlawrev-2164	726	2	years	year	NOUN
inlawrev-2164	726	3	later	later	ADV
inlawrev-2164	726	4	,	,	PUNCT
inlawrev-2164	726	5	the	the	DET
inlawrev-2164	726	6	general	general	ADJ
inlawrev-2164	726	7	partners	partner	NOUN
inlawrev-2164	726	8	sold	sell	VERB
inlawrev-2164	726	9	the	the	DET
inlawrev-2164	726	10	partnership	partnership	NOUN
inlawrev-2164	726	11	's	's	PART
inlawrev-2164	726	12	assets	asset	NOUN
inlawrev-2164	726	13	,	,	PUNCT
inlawrev-2164	726	14	and	and	CCONJ
inlawrev-2164	726	15	the	the	DET
inlawrev-2164	726	16	purchase	purchase	NOUN
inlawrev-2164	726	17	price	price	NOUN
inlawrev-2164	726	18	was	be	AUX
inlawrev-2164	726	19	paid	pay	VERB
inlawrev-2164	726	20	in	in	ADP
inlawrev-2164	726	21	three	three	NUM
inlawrev-2164	726	22	yearly	yearly	ADJ
inlawrev-2164	726	23	installments	installment	NOUN
inlawrev-2164	726	24	.	.	PUNCT
inlawrev-2164	727	1	the	the	DET
inlawrev-2164	727	2	four	four	NUM
inlawrev-2164	727	3	investors	investor	NOUN
inlawrev-2164	727	4	,	,	PUNCT
inlawrev-2164	727	5	after	after	ADP
inlawrev-2164	727	6	receiving	receive	VERB
inlawrev-2164	727	7	their	their	PRON
inlawrev-2164	727	8	share	share	NOUN
inlawrev-2164	727	9	of	of	ADP
inlawrev-2164	727	10	the	the	DET
inlawrev-2164	727	11	purchase	purchase	NOUN
inlawrev-2164	727	12	price	price	NOUN
inlawrev-2164	727	13	and	and	CCONJ
inlawrev-2164	727	14	deducting	deduct	VERB
inlawrev-2164	727	15	the	the	DET
inlawrev-2164	727	16	amount	amount	NOUN
inlawrev-2164	727	17	of	of	ADP
inlawrev-2164	727	18	their	their	PRON
inlawrev-2164	727	19	investment	investment	NOUN
inlawrev-2164	727	20	plus	plus	CCONJ
inlawrev-2164	727	21	interest	interest	NOUN
inlawrev-2164	727	22	,	,	PUNCT
inlawrev-2164	727	23	issued	issue	VERB
inlawrev-2164	727	24	checks	check	NOUN
inlawrev-2164	727	25	to	to	ADP
inlawrev-2164	727	26	vestal	vestal	PROPN
inlawrev-2164	727	27	totaling	total	VERB
inlawrev-2164	727	28	$	$	SYM
inlawrev-2164	727	29	139,730	139,730	NUM
inlawrev-2164	727	30	for	for	ADP
inlawrev-2164	727	31	one	one	NUM
inlawrev-2164	727	32	-	-	PUNCT
inlawrev-2164	727	33	eighth	eighth	NOUN
inlawrev-2164	727	34	of	of	ADP
inlawrev-2164	727	35	the	the	DET
inlawrev-2164	727	36	remaining	remain	VERB
inlawrev-2164	727	37	balance	balance	NOUN
inlawrev-2164	727	38	.	.	PUNCT
inlawrev-2164	728	1	bring	bring	VERB
inlawrev-2164	728	2	section	section	NOUN
inlawrev-2164	728	3	721	721	NUM
inlawrev-2164	728	4	into	into	ADP
inlawrev-2164	728	5	play	play	NOUN
inlawrev-2164	728	6	in	in	ADP
inlawrev-2164	728	7	a	a	DET
inlawrev-2164	728	8	situation	situation	NOUN
inlawrev-2164	728	9	like	like	ADP
inlawrev-2164	728	10	the	the	DET
inlawrev-2164	728	11	one	one	NOUN
inlawrev-2164	728	12	before	before	ADP
inlawrev-2164	728	13	us	we	PRON
inlawrev-2164	728	14	.	.	PUNCT
inlawrev-2164	729	1	56	56	NUM
inlawrev-2164	729	2	t.g	t.g	PROPN
inlawrev-2164	729	3	.	.	PROPN
inlawrev-2164	729	4	at	at	ADP
inlawrev-2164	729	5	546	546	NUM
inlawrev-2164	729	6	.	.	PUNCT
inlawrev-2164	729	7	'	'	PUNCT
inlawrev-2164	729	8	"	"	PUNCT
inlawrev-2164	729	9	diamond	diamond	PROPN
inlawrev-2164	729	10	v.	v.	PROPN
inlawrev-2164	729	11	commissioner	commissioner	NOUN
inlawrev-2164	729	12	,	,	PUNCT
inlawrev-2164	729	13	492	492	NUM
inlawrev-2164	729	14	f.2d	f.2d	NOUN
inlawrev-2164	729	15	286	286	NUM
inlawrev-2164	729	16	,	,	PUNCT
inlawrev-2164	729	17	290	290	NUM
inlawrev-2164	729	18	-	-	SYM
inlawrev-2164	729	19	91	91	NUM
inlawrev-2164	729	20	(	(	PUNCT
inlawrev-2164	729	21	7th	7th	ADJ
inlawrev-2164	729	22	cir	cir	NOUN
inlawrev-2164	729	23	.	.	PROPN
inlawrev-2164	729	24	1974	1974	NUM
inlawrev-2164	729	25	)	)	PUNCT
inlawrev-2164	729	26	,	,	PUNCT
inlawrev-2164	729	27	aff'g	aff'g	VERB
inlawrev-2164	729	28	56	56	NUM
inlawrev-2164	729	29	t.c	t.c	PROPN
inlawrev-2164	729	30	.	.	PROPN
inlawrev-2164	729	31	530	530	NUM
inlawrev-2164	729	32	(	(	PUNCT
inlawrev-2164	729	33	1971	1971	NUM
inlawrev-2164	729	34	)	)	PUNCT
inlawrev-2164	729	35	.	.	PUNCT
inlawrev-2164	730	1	120peter	120peter	PROPN
inlawrev-2164	730	2	p.	p.	NOUN
inlawrev-2164	730	3	risko	risko	ADV
inlawrev-2164	730	4	,	,	PUNCT
inlawrev-2164	730	5	26	26	NUM
inlawrev-2164	730	6	t.c	t.c	PROPN
inlawrev-2164	730	7	.	.	PROPN
inlawrev-2164	730	8	485	485	NUM
inlawrev-2164	730	9	(	(	PUNCT
inlawrev-2164	730	10	1956	1956	NUM
inlawrev-2164	730	11	)	)	PUNCT
inlawrev-2164	730	12	,	,	PUNCT
inlawrev-2164	730	13	has	have	AUX
inlawrev-2164	730	14	been	be	AUX
inlawrev-2164	730	15	cited	cite	VERB
inlawrev-2164	730	16	as	as	ADP
inlawrev-2164	730	17	authority	authority	NOUN
inlawrev-2164	730	18	for	for	ADP
inlawrev-2164	730	19	the	the	DET
inlawrev-2164	730	20	proposition	proposition	NOUN
inlawrev-2164	730	21	that	that	SCONJ
inlawrev-2164	730	22	the	the	DET
inlawrev-2164	730	23	amount	amount	NOUN
inlawrev-2164	730	24	included	include	VERB
inlawrev-2164	730	25	in	in	ADP
inlawrev-2164	730	26	income	income	NOUN
inlawrev-2164	730	27	may	may	AUX
inlawrev-2164	730	28	be	be	AUX
inlawrev-2164	730	29	amortized	amortize	VERB
inlawrev-2164	730	30	when	when	SCONJ
inlawrev-2164	730	31	the	the	DET
inlawrev-2164	730	32	partnership	partnership	NOUN
inlawrev-2164	730	33	has	have	VERB
inlawrev-2164	730	34	a	a	DET
inlawrev-2164	730	35	determinable	determinable	ADJ
inlawrev-2164	730	36	life	life	NOUN
inlawrev-2164	730	37	.	.	PUNCT
inlawrev-2164	731	1	,	,	PUNCT
inlawrev-2164	731	2	2	2	NUM
inlawrev-2164	731	3	,	,	PUNCT
inlawrev-2164	731	4	498	498	NUM
inlawrev-2164	731	5	f.2d	f.2d	ADP
inlawrev-2164	731	6	487	487	NUM
inlawrev-2164	731	7	(	(	PUNCT
inlawrev-2164	731	8	8th	8th	ADJ
inlawrev-2164	731	9	cir	cir	NOUN
inlawrev-2164	731	10	.	.	PROPN
inlawrev-2164	731	11	1974	1974	NUM
inlawrev-2164	731	12	)	)	PUNCT
inlawrev-2164	731	13	,	,	PUNCT
inlawrev-2164	731	14	rev'g	rev'g	VERB
inlawrev-2164	731	15	73	73	NUM
inlawrev-2164	731	16	-	-	SYM
inlawrev-2164	731	17	1	1	NUM
inlawrev-2164	731	18	u.s	u.s	PROPN
inlawrev-2164	731	19	.	.	PROPN
inlawrev-2164	731	20	tax	tax	PROPN
inlawrev-2164	731	21	cas	cas	PROPN
inlawrev-2164	731	22	.	.	PUNCT
inlawrev-2164	732	1	1j9260	1j9260	PROPN
inlawrev-2164	732	2	(	(	PUNCT
inlawrev-2164	732	3	w.d	w.d	PROPN
inlawrev-2164	732	4	.	.	PROPN
inlawrev-2164	732	5	ark	ark	PROPN
inlawrev-2164	732	6	.	.	PROPN
inlawrev-2164	732	7	1973	1973	NUM
inlawrev-2164	732	8	)	)	PUNCT
inlawrev-2164	732	9	.	.	PUNCT
inlawrev-2164	733	1	936	936	NUM
inlawrev-2164	733	2	indiana	indiana	PROPN
inlawrev-2164	733	3	law	law	PROPN
inlawrev-2164	733	4	review	review	NOUN
inlawrev-2164	733	5	[	[	X
inlawrev-2164	733	6	vol	vol	NOUN
inlawrev-2164	733	7	.	.	PUNCT
inlawrev-2164	734	1	8:899	8:899	NOUN
inlawrev-2164	734	2	the	the	DET
inlawrev-2164	734	3	district	district	NOUN
inlawrev-2164	734	4	court	court	NOUN
inlawrev-2164	734	5	had	have	AUX
inlawrev-2164	734	6	concluded	conclude	VERB
inlawrev-2164	734	7	that	that	SCONJ
inlawrev-2164	734	8	the	the	DET
inlawrev-2164	734	9	compensation	compensation	NOUN
inlawrev-2164	734	10	agreements	agreement	NOUN
inlawrev-2164	734	11	gave	give	VERB
inlawrev-2164	734	12	vestal	vestal	PROPN
inlawrev-2164	734	13	an	an	DET
inlawrev-2164	734	14	interest	interest	NOUN
inlawrev-2164	734	15	in	in	ADP
inlawrev-2164	734	16	a	a	DET
inlawrev-2164	734	17	capital	capital	NOUN
inlawrev-2164	734	18	asset	asset	NOUN
inlawrev-2164	734	19	which	which	PRON
inlawrev-2164	734	20	had	have	VERB
inlawrev-2164	734	21	a	a	DET
inlawrev-2164	734	22	fair	fair	ADJ
inlawrev-2164	734	23	market	market	NOUN
inlawrev-2164	734	24	value	value	NOUN
inlawrev-2164	734	25	of	of	ADP
inlawrev-2164	734	26	$	$	SYM
inlawrev-2164	734	27	29,375	29,375	NUM
inlawrev-2164	734	28	when	when	SCONJ
inlawrev-2164	734	29	executed	execute	VERB
inlawrev-2164	734	30	in	in	ADP
inlawrev-2164	734	31	1962	1962	NUM
inlawrev-2164	734	32	and	and	CCONJ
inlawrev-2164	734	33	should	should	AUX
inlawrev-2164	734	34	have	have	AUX
inlawrev-2164	734	35	been	be	AUX
inlawrev-2164	734	36	reported	report	VERB
inlawrev-2164	734	37	in	in	ADP
inlawrev-2164	734	38	that	that	DET
inlawrev-2164	734	39	year	year	NOUN
inlawrev-2164	734	40	.	.	PUNCT
inlawrev-2164	735	1	vestal	vestal	PROPN
inlawrev-2164	735	2	had	have	AUX
inlawrev-2164	735	3	not	not	PART
inlawrev-2164	735	4	reported	report	VERB
inlawrev-2164	735	5	the	the	DET
inlawrev-2164	735	6	value	value	NOUN
inlawrev-2164	735	7	of	of	ADP
inlawrev-2164	735	8	the	the	DET
inlawrev-2164	735	9	interests	interest	NOUN
inlawrev-2164	735	10	in	in	ADP
inlawrev-2164	735	11	1962	1962	NUM
inlawrev-2164	735	12	,	,	PUNCT
inlawrev-2164	735	13	and	and	CCONJ
inlawrev-2164	735	14	the	the	DET
inlawrev-2164	735	15	statute	statute	NOUN
inlawrev-2164	735	16	of	of	ADP
inlawrev-2164	735	17	limitations	limitation	NOUN
inlawrev-2164	735	18	had	have	AUX
inlawrev-2164	735	19	run	run	VERB
inlawrev-2164	735	20	against	against	ADP
inlawrev-2164	735	21	the	the	DET
inlawrev-2164	735	22	government	government	NOUN
inlawrev-2164	735	23	for	for	ADP
inlawrev-2164	735	24	that	that	DET
inlawrev-2164	735	25	year	year	NOUN
inlawrev-2164	735	26	.	.	PUNCT
inlawrev-2164	736	1	the	the	DET
inlawrev-2164	736	2	court	court	NOUN
inlawrev-2164	736	3	directed	direct	VERB
inlawrev-2164	736	4	that	that	SCONJ
inlawrev-2164	736	5	the	the	DET
inlawrev-2164	736	6	gains	gain	NOUN
inlawrev-2164	736	7	from	from	ADP
inlawrev-2164	736	8	the	the	DET
inlawrev-2164	736	9	1964	1964	NUM
inlawrev-2164	736	10	disposition	disposition	NOUN
inlawrev-2164	736	11	be	be	AUX
inlawrev-2164	736	12	taxed	tax	VERB
inlawrev-2164	736	13	at	at	ADP
inlawrev-2164	736	14	long	long	ADJ
inlawrev-2164	736	15	-	-	PUNCT
inlawrev-2164	736	16	term	term	NOUN
inlawrev-2164	736	17	capital	capital	NOUN
inlawrev-2164	736	18	gains	gain	NOUN
inlawrev-2164	736	19	rates	rate	NOUN
inlawrev-2164	736	20	,	,	PUNCT
inlawrev-2164	736	21	using	use	VERB
inlawrev-2164	736	22	the	the	DET
inlawrev-2164	736	23	$	$	SYM
inlawrev-2164	736	24	29,375	29,375	NUM
inlawrev-2164	736	25	value	value	NOUN
inlawrev-2164	736	26	which	which	PRON
inlawrev-2164	736	27	should	should	AUX
inlawrev-2164	736	28	have	have	AUX
inlawrev-2164	736	29	been	be	AUX
inlawrev-2164	736	30	reported	report	VERB
inlawrev-2164	736	31	in	in	ADP
inlawrev-2164	736	32	1962	1962	NUM
inlawrev-2164	736	33	as	as	ADP
inlawrev-2164	736	34	the	the	DET
inlawrev-2164	736	35	basis	basis	NOUN
inlawrev-2164	736	36	in	in	ADP
inlawrev-2164	736	37	computing	compute	VERB
inlawrev-2164	736	38	the	the	DET
inlawrev-2164	736	39	gain	gain	NOUN
inlawrev-2164	736	40	.	.	PUNCT
inlawrev-2164	737	1	the	the	DET
inlawrev-2164	737	2	eighth	eighth	ADJ
inlawrev-2164	737	3	circuit	circuit	PROPN
inlawrev-2164	737	4	court	court	NOUN
inlawrev-2164	737	5	of	of	ADP
inlawrev-2164	737	6	appeals	appeal	NOUN
inlawrev-2164	737	7	reversed	reverse	VERB
inlawrev-2164	737	8	,	,	PUNCT
inlawrev-2164	737	9	accepting	accept	VERB
inlawrev-2164	737	10	the	the	DET
inlawrev-2164	737	11	government	government	NOUN
inlawrev-2164	737	12	's	's	PART
inlawrev-2164	737	13	position	position	NOUN
inlawrev-2164	737	14	that	that	SCONJ
inlawrev-2164	737	15	the	the	DET
inlawrev-2164	737	16	interests	interest	NOUN
inlawrev-2164	737	17	obtained	obtain	VERB
inlawrev-2164	737	18	by	by	ADP
inlawrev-2164	737	19	vestal	vestal	PROPN
inlawrev-2164	737	20	in	in	ADP
inlawrev-2164	737	21	1962	1962	NUM
inlawrev-2164	737	22	"	"	PUNCT
inlawrev-2164	737	23	were	be	AUX
inlawrev-2164	737	24	contingent	contingent	ADJ
inlawrev-2164	737	25	,	,	PUNCT
inlawrev-2164	737	26	conditional	conditional	ADJ
inlawrev-2164	737	27	,	,	PUNCT
inlawrev-2164	737	28	and	and	CCONJ
inlawrev-2164	737	29	speculative	speculative	ADJ
inlawrev-2164	737	30	,	,	PUNCT
inlawrev-2164	737	31	and	and	CCONJ
inlawrev-2164	737	32	as	as	ADP
inlawrev-2164	737	33	a	a	DET
inlawrev-2164	737	34	matter	matter	NOUN
inlawrev-2164	737	35	of	of	ADP
inlawrev-2164	737	36	law	law	NOUN
inlawrev-2164	737	37	,	,	PUNCT
inlawrev-2164	737	38	did	do	AUX
inlawrev-2164	737	39	not	not	PART
inlawrev-2164	737	40	constitute	constitute	VERB
inlawrev-2164	737	41	income	income	NOUN
inlawrev-2164	737	42	taxable	taxable	ADJ
inlawrev-2164	737	43	to	to	ADP
inlawrev-2164	737	44	vestal	vestal	PROPN
inlawrev-2164	737	45	in	in	ADP
inlawrev-2164	737	46	1962	1962	NUM
inlawrev-2164	737	47	.	.	PUNCT
inlawrev-2164	737	48	"	"	PUNCT
inlawrev-2164	738	1	122	122	NUM
inlawrev-2164	738	2	the	the	DET
inlawrev-2164	738	3	court	court	NOUN
inlawrev-2164	738	4	admitted	admit	VERB
inlawrev-2164	738	5	that	that	SCONJ
inlawrev-2164	738	6	vestal	vestal	PROPN
inlawrev-2164	738	7	's	's	PART
inlawrev-2164	738	8	rights	right	NOUN
inlawrev-2164	738	9	had	have	VERB
inlawrev-2164	738	10	value	value	NOUN
inlawrev-2164	738	11	in	in	ADP
inlawrev-2164	738	12	1962	1962	NUM
inlawrev-2164	738	13	,	,	PUNCT
inlawrev-2164	738	14	but	but	CCONJ
inlawrev-2164	738	15	said	say	VERB
inlawrev-2164	738	16	that	that	SCONJ
inlawrev-2164	738	17	"	"	PUNCT
inlawrev-2164	738	18	such	such	ADJ
inlawrev-2164	738	19	recognition	recognition	NOUN
inlawrev-2164	738	20	does	do	AUX
inlawrev-2164	738	21	not	not	PART
inlawrev-2164	738	22	support	support	VERB
inlawrev-2164	738	23	a	a	DET
inlawrev-2164	738	24	view	view	NOUN
inlawrev-2164	738	25	that	that	SCONJ
inlawrev-2164	738	26	vestal	vestal	PROPN
inlawrev-2164	738	27	received	receive	VERB
inlawrev-2164	738	28	income	income	NOUN
inlawrev-2164	738	29	under	under	ADP
inlawrev-2164	738	30	the	the	DET
inlawrev-2164	738	31	federal	federal	ADJ
inlawrev-2164	738	32	tax	tax	NOUN
inlawrev-2164	738	33	laws	law	NOUN
inlawrev-2164	738	34	.	.	PUNCT
inlawrev-2164	738	35	"	"	PUNCT
inlawrev-2164	739	1	clearly	clearly	ADV
inlawrev-2164	739	2	the	the	DET
inlawrev-2164	739	3	court	court	NOUN
inlawrev-2164	739	4	did	do	AUX
inlawrev-2164	739	5	not	not	PART
inlawrev-2164	739	6	want	want	VERB
inlawrev-2164	739	7	to	to	PART
inlawrev-2164	739	8	encourage	encourage	VERB
inlawrev-2164	739	9	taxpayers	taxpayer	NOUN
inlawrev-2164	739	10	to	to	PART
inlawrev-2164	739	11	undervalue	undervalue	VERB
inlawrev-2164	739	12	contingent	contingent	ADJ
inlawrev-2164	739	13	interests	interest	NOUN
inlawrev-2164	739	14	received	receive	VERB
inlawrev-2164	739	15	for	for	ADP
inlawrev-2164	739	16	services	service	NOUN
inlawrev-2164	739	17	and	and	CCONJ
inlawrev-2164	739	18	subsequently	subsequently	ADV
inlawrev-2164	739	19	claim	claim	VERB
inlawrev-2164	739	20	capital	capital	NOUN
inlawrev-2164	739	21	gains	gain	NOUN
inlawrev-2164	739	22	treatment	treatment	NOUN
inlawrev-2164	739	23	on	on	ADP
inlawrev-2164	739	24	disposition	disposition	NOUN
inlawrev-2164	739	25	.	.	PUNCT
inlawrev-2164	740	1	123	123	NUM
inlawrev-2164	740	2	diamond	diamond	NOUN
inlawrev-2164	740	3	was	be	AUX
inlawrev-2164	740	4	not	not	PART
inlawrev-2164	740	5	cited	cite	VERB
inlawrev-2164	740	6	to	to	ADP
inlawrev-2164	740	7	the	the	DET
inlawrev-2164	740	8	vestal	vestal	PROPN
inlawrev-2164	740	9	court	court	PROPN
inlawrev-2164	740	10	until	until	ADP
inlawrev-2164	740	11	vestal	vestal	PROPN
inlawrev-2164	740	12	's	's	PART
inlawrev-2164	740	13	petition	petition	NOUN
inlawrev-2164	740	14	for	for	ADP
inlawrev-2164	740	15	rehearing	rehearing	NOUN
inlawrev-2164	740	16	,	,	PUNCT
inlawrev-2164	740	17	in	in	ADP
inlawrev-2164	740	18	which	which	PRON
inlawrev-2164	740	19	he	he	PRON
inlawrev-2164	740	20	raised	raise	VERB
inlawrev-2164	740	21	it	it	PRON
inlawrev-2164	740	22	as	as	ADP
inlawrev-2164	740	23	authority	authority	NOUN
inlawrev-2164	740	24	for	for	ADP
inlawrev-2164	740	25	the	the	DET
inlawrev-2164	740	26	proposition	proposition	NOUN
inlawrev-2164	740	27	that	that	SCONJ
inlawrev-2164	740	28	the	the	DET
inlawrev-2164	740	29	value	value	NOUN
inlawrev-2164	740	30	of	of	ADP
inlawrev-2164	740	31	his	his	PRON
inlawrev-2164	740	32	interest	interest	NOUN
inlawrev-2164	740	33	was	be	AUX
inlawrev-2164	740	34	income	income	NOUN
inlawrev-2164	740	35	in	in	ADP
inlawrev-2164	740	36	1962	1962	NUM
inlawrev-2164	740	37	.	.	PUNCT
inlawrev-2164	741	1	the	the	DET
inlawrev-2164	741	2	court	court	NOUN
inlawrev-2164	741	3	denied	deny	VERB
inlawrev-2164	741	4	the	the	DET
inlawrev-2164	741	5	petition	petition	NOUN
inlawrev-2164	741	6	and	and	CCONJ
inlawrev-2164	741	7	said	say	VERB
inlawrev-2164	741	8	that	that	SCONJ
inlawrev-2164	741	9	the	the	DET
inlawrev-2164	741	10	effect	effect	NOUN
inlawrev-2164	741	11	of	of	ADP
inlawrev-2164	741	12	its	its	PRON
inlawrev-2164	741	13	decision	decision	NOUN
inlawrev-2164	741	14	was	be	AUX
inlawrev-2164	741	15	to	to	PART
inlawrev-2164	741	16	tax	tax	VERB
inlawrev-2164	741	17	vestal	vestal	NOUN
inlawrev-2164	741	18	upon	upon	SCONJ
inlawrev-2164	741	19	his	his	PRON
inlawrev-2164	741	20	acquisition	acquisition	NOUN
inlawrev-2164	741	21	of	of	ADP
inlawrev-2164	741	22	"	"	PUNCT
inlawrev-2164	741	23	the	the	DET
inlawrev-2164	741	24	actual	actual	ADJ
inlawrev-2164	741	25	joint	joint	ADJ
inlawrev-2164	741	26	venture	venture	NOUN
inlawrev-2164	741	27	interests	interest	NOUN
inlawrev-2164	741	28	"	"	PUNCT
inlawrev-2164	741	29	and	and	CCONJ
inlawrev-2164	741	30	was	be	AUX
inlawrev-2164	741	31	consistent	consistent	ADJ
inlawrev-2164	741	32	with	with	ADP
inlawrev-2164	741	33	the	the	DET
inlawrev-2164	741	34	decision	decision	NOUN
inlawrev-2164	741	35	in	in	ADP
inlawrev-2164	741	36	diamond	diamond	NOUN
inlawrev-2164	741	37	that	that	PRON
inlawrev-2164	741	38	the	the	DET
inlawrev-2164	741	39	taxable	taxable	ADJ
inlawrev-2164	741	40	event	event	NOUN
inlawrev-2164	741	41	was	be	AUX
inlawrev-2164	741	42	"	"	PUNCT
inlawrev-2164	741	43	when	when	SCONJ
inlawrev-2164	741	44	the	the	DET
inlawrev-2164	741	45	parties	party	NOUN
inlawrev-2164	741	46	actually	actually	ADV
inlawrev-2164	741	47	acquired	acquire	VERB
inlawrev-2164	741	48	the	the	DET
inlawrev-2164	741	49	building	building	NOUN
inlawrev-2164	741	50	to	to	PART
inlawrev-2164	741	51	be	be	AUX
inlawrev-2164	741	52	held	hold	VERB
inlawrev-2164	741	53	as	as	ADP
inlawrev-2164	741	54	a	a	DET
inlawrev-2164	741	55	joint	joint	ADJ
inlawrev-2164	741	56	venture	venture	NOUN
inlawrev-2164	741	57	.	.	PUNCT
inlawrev-2164	742	1	"	"	PUNCT
inlawrev-2164	742	2	'	'	PUNCT
inlawrev-2164	742	3	24	24	NUM
inlawrev-2164	742	4	however	however	ADV
inlawrev-2164	742	5	facile	facile	VERB
inlawrev-2164	742	6	the	the	DET
inlawrev-2164	742	7	court	court	NOUN
inlawrev-2164	742	8	's	's	PART
inlawrev-2164	742	9	reconciliation	reconciliation	NOUN
inlawrev-2164	742	10	of	of	ADP
inlawrev-2164	742	11	the	the	DET
inlawrev-2164	742	12	two	two	NUM
inlawrev-2164	742	13	cases	case	NOUN
inlawrev-2164	742	14	,	,	PUNCT
inlawrev-2164	742	15	they	they	PRON
inlawrev-2164	742	16	both	both	PRON
inlawrev-2164	742	17	clearly	clearly	ADV
inlawrev-2164	742	18	indicate	indicate	VERB
inlawrev-2164	742	19	strong	strong	ADJ
inlawrev-2164	742	20	opposition	opposition	NOUN
inlawrev-2164	742	21	to	to	ADP
inlawrev-2164	742	22	capital	capital	NOUN
inlawrev-2164	742	23	gains	gain	NOUN
inlawrev-2164	742	24	treatment	treatment	NOUN
inlawrev-2164	742	25	of	of	ADP
inlawrev-2164	742	26	compensation	compensation	NOUN
inlawrev-2164	742	27	for	for	ADP
inlawrev-2164	742	28	services	service	NOUN
inlawrev-2164	742	29	.	.	PUNCT
inlawrev-2164	743	1	in	in	ADP
inlawrev-2164	743	2	diamond	diamond	NOUN
inlawrev-2164	743	3	,	,	PUNCT
inlawrev-2164	743	4	both	both	CCONJ
inlawrev-2164	743	5	the	the	DET
inlawrev-2164	743	6	tax	tax	NOUN
inlawrev-2164	743	7	court125	court125	PROPN
inlawrev-2164	743	8	and	and	CCONJ
inlawrev-2164	743	9	the	the	DET
inlawrev-2164	743	10	seventh	seventh	ADJ
inlawrev-2164	743	11	circuit	circuit	NOUN
inlawrev-2164	743	12	suggested	suggest	VERB
inlawrev-2164	743	13	"	"	PUNCT
inlawrev-2164	743	14	the	the	DET
inlawrev-2164	743	15	possibility	possibility	NOUN
inlawrev-2164	743	16	that	that	SCONJ
inlawrev-2164	743	17	diamond	diamond	NOUN
inlawrev-2164	743	18	would	would	AUX
inlawrev-2164	743	19	not	not	PART
inlawrev-2164	743	20	in	in	ADP
inlawrev-2164	743	21	any	any	DET
inlawrev-2164	743	22	event	event	NOUN
inlawrev-2164	743	23	be	be	AUX
inlawrev-2164	743	24	entitled	entitle	VERB
inlawrev-2164	743	25	to	to	ADP
inlawrev-2164	743	26	'	'	PUNCT
inlawrev-2164	743	27	22498f.2d	22498f.2d	NUM
inlawrev-2164	743	28	at	at	ADP
inlawrev-2164	743	29	490	490	NUM
inlawrev-2164	743	30	.	.	NOUN
inlawrev-2164	743	31	123	123	NUM
inlawrev-2164	743	32	undervaluation	undervaluation	NOUN
inlawrev-2164	743	33	would	would	AUX
inlawrev-2164	743	34	allow	allow	VERB
inlawrev-2164	743	35	compensatory	compensatory	ADJ
inlawrev-2164	743	36	income	income	NOUN
inlawrev-2164	743	37	taxable	taxable	ADJ
inlawrev-2164	743	38	at	at	ADP
inlawrev-2164	743	39	ordinary	ordinary	ADJ
inlawrev-2164	743	40	rates	rate	NOUN
inlawrev-2164	743	41	to	to	PART
inlawrev-2164	743	42	be	be	AUX
inlawrev-2164	743	43	treated	treat	VERB
inlawrev-2164	743	44	as	as	ADP
inlawrev-2164	743	45	capital	capital	NOUN
inlawrev-2164	743	46	appreciation	appreciation	NOUN
inlawrev-2164	743	47	upon	upon	SCONJ
inlawrev-2164	743	48	taxpayer	taxpayer	NOUN
inlawrev-2164	743	49	's	's	PART
inlawrev-2164	743	50	actually	actually	ADV
inlawrev-2164	743	51	receiving	receive	VERB
inlawrev-2164	743	52	the	the	DET
inlawrev-2164	743	53	performance	performance	NOUN
inlawrev-2164	743	54	promised	promise	VERB
inlawrev-2164	743	55	him	he	PRON
inlawrev-2164	743	56	by	by	ADP
inlawrev-2164	743	57	the	the	DET
inlawrev-2164	743	58	contract	contract	NOUN
inlawrev-2164	743	59	.	.	PUNCT
inlawrev-2164	744	1	when	when	SCONJ
inlawrev-2164	744	2	dealing	deal	VERB
inlawrev-2164	744	3	with	with	ADP
inlawrev-2164	744	4	a	a	DET
inlawrev-2164	744	5	situation	situation	NOUN
inlawrev-2164	744	6	such	such	ADJ
inlawrev-2164	744	7	as	as	ADP
inlawrev-2164	744	8	the	the	DET
inlawrev-2164	744	9	present	present	NOUN
inlawrev-2164	744	10	where	where	SCONJ
inlawrev-2164	744	11	taxpayer	taxpayer	NOUN
inlawrev-2164	744	12	holds	hold	VERB
inlawrev-2164	744	13	an	an	DET
inlawrev-2164	744	14	executory	executory	ADJ
inlawrev-2164	744	15	contingent	contingent	NOUN
inlawrev-2164	744	16	contract	contract	NOUN
inlawrev-2164	744	17	payable	payable	ADJ
inlawrev-2164	744	18	in	in	ADP
inlawrev-2164	744	19	the	the	DET
inlawrev-2164	744	20	future	future	NOUN
inlawrev-2164	744	21	,	,	PUNCT
inlawrev-2164	744	22	the	the	DET
inlawrev-2164	744	23	tax	tax	NOUN
inlawrev-2164	744	24	laws	law	NOUN
inlawrev-2164	744	25	should	should	AUX
inlawrev-2164	744	26	not	not	PART
inlawrev-2164	744	27	be	be	AUX
inlawrev-2164	744	28	construed	construe	VERB
inlawrev-2164	744	29	so	so	ADV
inlawrev-2164	744	30	stringently	stringently	ADV
inlawrev-2164	744	31	,	,	PUNCT
inlawrev-2164	744	32	on	on	ADP
inlawrev-2164	744	33	the	the	DET
inlawrev-2164	744	34	one	one	NUM
inlawrev-2164	744	35	hand	hand	NOUN
inlawrev-2164	744	36	,	,	PUNCT
inlawrev-2164	744	37	so	so	SCONJ
inlawrev-2164	744	38	as	as	SCONJ
inlawrev-2164	744	39	to	to	PART
inlawrev-2164	744	40	require	require	VERB
inlawrev-2164	744	41	a	a	DET
inlawrev-2164	744	42	taxpayer	taxpayer	NOUN
inlawrev-2164	744	43	to	to	PART
inlawrev-2164	744	44	pay	pay	VERB
inlawrev-2164	744	45	an	an	DET
inlawrev-2164	744	46	income	income	NOUN
inlawrev-2164	744	47	tax	tax	NOUN
inlawrev-2164	744	48	on	on	ADP
inlawrev-2164	744	49	its	its	PRON
inlawrev-2164	744	50	estimated	estimate	VERB
inlawrev-2164	744	51	value	value	NOUN
inlawrev-2164	744	52	;	;	PUNCT
inlawrev-2164	744	53	nor	nor	CCONJ
inlawrev-2164	744	54	should	should	AUX
inlawrev-2164	744	55	they	they	PRON
inlawrev-2164	744	56	be	be	AUX
inlawrev-2164	744	57	construed	construe	VERB
inlawrev-2164	744	58	so	so	ADV
inlawrev-2164	744	59	loosely	loosely	ADV
inlawrev-2164	744	60	,	,	PUNCT
inlawrev-2164	744	61	on	on	ADP
inlawrev-2164	744	62	the	the	DET
inlawrev-2164	744	63	other	other	ADJ
inlawrev-2164	744	64	,	,	PUNCT
inlawrev-2164	744	65	as	as	SCONJ
inlawrev-2164	744	66	to	to	PART
inlawrev-2164	744	67	permit	permit	VERB
inlawrev-2164	744	68	him	he	PRON
inlawrev-2164	744	69	to	to	PART
inlawrev-2164	744	70	establish	establish	VERB
inlawrev-2164	744	71	a	a	DET
inlawrev-2164	744	72	basis	basis	NOUN
inlawrev-2164	744	73	for	for	ADP
inlawrev-2164	744	74	those	those	DET
inlawrev-2164	744	75	same	same	ADJ
inlawrev-2164	744	76	contract	contract	NOUN
inlawrev-2164	744	77	rights	right	NOUN
inlawrev-2164	744	78	in	in	ADP
inlawrev-2164	744	79	the	the	DET
inlawrev-2164	744	80	absence	absence	NOUN
inlawrev-2164	744	81	of	of	ADP
inlawrev-2164	744	82	a	a	DET
inlawrev-2164	744	83	showing	showing	NOUN
inlawrev-2164	744	84	that	that	SCONJ
inlawrev-2164	744	85	there	there	PRON
inlawrev-2164	744	86	was	be	VERB
inlawrev-2164	744	87	an	an	DET
inlawrev-2164	744	88	actual	actual	ADJ
inlawrev-2164	744	89	trading	trading	NOUN
inlawrev-2164	744	90	or	or	CCONJ
inlawrev-2164	744	91	marketing	marketing	NOUN
inlawrev-2164	744	92	of	of	ADP
inlawrev-2164	744	93	those	those	DET
inlawrev-2164	744	94	rights	right	NOUN
inlawrev-2164	744	95	.	.	PUNCT
inlawrev-2164	745	1	i	i	PRON
inlawrev-2164	745	2	d.	d.	PROPN
inlawrev-2164	745	3	at	at	ADP
inlawrev-2164	745	4	493	493	NUM
inlawrev-2164	745	5	-	-	SYM
inlawrev-2164	745	6	94	94	NUM
inlawrev-2164	745	7	(	(	PUNCT
inlawrev-2164	745	8	citation	citation	NOUN
inlawrev-2164	745	9	omitted	omit	VERB
inlawrev-2164	745	10	)	)	PUNCT
inlawrev-2164	745	11	.	.	PUNCT
inlawrev-2164	746	1	124	124	NUM
inlawrev-2164	746	2	/<£	/<£	PUNCT
inlawrev-2164	746	3	at	at	ADP
inlawrev-2164	746	4	496	496	NUM
inlawrev-2164	746	5	(	(	PUNCT
inlawrev-2164	746	6	order	order	NOUN
inlawrev-2164	746	7	on	on	ADP
inlawrev-2164	746	8	petition	petition	NOUN
inlawrev-2164	746	9	for	for	ADP
inlawrev-2164	746	10	rehearing	rehearing	NOUN
inlawrev-2164	746	11	)	)	PUNCT
inlawrev-2164	746	12	.	.	PUNCT
inlawrev-2164	747	1	,	,	PUNCT
inlawrev-2164	747	2	2556	2556	NUM
inlawrev-2164	747	3	t.c	t.c	PROPN
inlawrev-2164	747	4	.	.	PUNCT
inlawrev-2164	748	1	at	at	ADP
inlawrev-2164	748	2	547	547	NUM
inlawrev-2164	748	3	,	,	PUNCT
inlawrev-2164	748	4	n.16	n.16	PROPN
inlawrev-2164	748	5	.	.	NOUN
inlawrev-2164	748	6	1975	1975	NUM
inlawrev-2164	748	7	]	]	PUNCT
inlawrev-2164	748	8	realty	realty	NOUN
inlawrev-2164	748	9	shelter	shelter	VERB
inlawrev-2164	748	10	partnerships	partnership	NOUN
inlawrev-2164	748	11	937	937	NUM
inlawrev-2164	748	12	capital	capital	NOUN
inlawrev-2164	748	13	gains	gain	NOUN
inlawrev-2164	748	14	treatment	treatment	NOUN
inlawrev-2164	748	15	of	of	ADP
inlawrev-2164	748	16	his	his	PRON
inlawrev-2164	748	17	sale	sale	NOUN
inlawrev-2164	748	18	of	of	ADP
inlawrev-2164	748	19	a	a	DET
inlawrev-2164	748	20	right	right	NOUN
inlawrev-2164	748	21	to	to	PART
inlawrev-2164	748	22	receive	receive	VERB
inlawrev-2164	748	23	income	income	NOUN
inlawrev-2164	748	24	in	in	ADP
inlawrev-2164	748	25	the	the	DET
inlawrev-2164	748	26	future	future	NOUN
inlawrev-2164	748	27	,	,	PUNCT
inlawrev-2164	748	28	but	but	CCONJ
inlawrev-2164	748	29	did	do	AUX
inlawrev-2164	748	30	not	not	PART
inlawrev-2164	748	31	decide	decide	VERB
inlawrev-2164	748	32	the	the	DET
inlawrev-2164	748	33	question	question	NOUN
inlawrev-2164	748	34	.	.	PUNCT
inlawrev-2164	748	35	"	"	PUNCT
inlawrev-2164	749	1	126	126	NUM
inlawrev-2164	749	2	service	service	NOUN
inlawrev-2164	749	3	partners	partner	NOUN
inlawrev-2164	749	4	may	may	AUX
inlawrev-2164	749	5	find	find	VERB
inlawrev-2164	749	6	some	some	DET
inlawrev-2164	749	7	relief	relief	NOUN
inlawrev-2164	749	8	from	from	ADP
inlawrev-2164	749	9	diamond	diamond	NOUN
inlawrev-2164	749	10	and	and	CCONJ
inlawrev-2164	749	11	vestal	vestal	PROPN
inlawrev-2164	749	12	under	under	ADP
inlawrev-2164	749	13	section	section	NOUN
inlawrev-2164	749	14	83	83	NUM
inlawrev-2164	749	15	,	,	PUNCT
inlawrev-2164	749	16	added	add	VERB
inlawrev-2164	749	17	by	by	ADP
inlawrev-2164	749	18	the	the	DET
inlawrev-2164	749	19	tax	tax	NOUN
inlawrev-2164	749	20	reform	reform	NOUN
inlawrev-2164	749	21	act	act	NOUN
inlawrev-2164	749	22	of	of	ADP
inlawrev-2164	749	23	1969	1969	NUM
inlawrev-2164	749	24	.	.	PUNCT
inlawrev-2164	750	1	section	section	NOUN
inlawrev-2164	750	2	83	83	NUM
inlawrev-2164	750	3	,	,	PUNCT
inlawrev-2164	750	4	although	although	SCONJ
inlawrev-2164	750	5	debated	debate	VERB
inlawrev-2164	750	6	and	and	CCONJ
inlawrev-2164	750	7	passed	pass	VERB
inlawrev-2164	750	8	in	in	ADP
inlawrev-2164	750	9	the	the	DET
inlawrev-2164	750	10	context	context	NOUN
inlawrev-2164	750	11	of	of	ADP
inlawrev-2164	750	12	corporate	corporate	ADJ
inlawrev-2164	750	13	executive	executive	ADJ
inlawrev-2164	750	14	compensation	compensation	NOUN
inlawrev-2164	750	15	,	,	PUNCT
inlawrev-2164	750	16	can	can	AUX
inlawrev-2164	750	17	readily	readily	ADV
inlawrev-2164	750	18	be	be	AUX
inlawrev-2164	750	19	interpreted	interpret	VERB
inlawrev-2164	750	20	to	to	PART
inlawrev-2164	750	21	apply	apply	VERB
inlawrev-2164	750	22	to	to	ADP
inlawrev-2164	750	23	partnership	partnership	NOUN
inlawrev-2164	750	24	transactions	transaction	NOUN
inlawrev-2164	750	25	as	as	ADV
inlawrev-2164	750	26	well	well	ADV
inlawrev-2164	750	27	.	.	PUNCT
inlawrev-2164	751	1	indeed	indeed	ADV
inlawrev-2164	751	2	,	,	PUNCT
inlawrev-2164	751	3	the	the	DET
inlawrev-2164	751	4	proposed	propose	VERB
inlawrev-2164	751	5	regulations	regulation	NOUN
inlawrev-2164	751	6	under	under	ADP
inlawrev-2164	751	7	section	section	NOUN
inlawrev-2164	751	8	721	721	NUM
inlawrev-2164	751	9	indicate	indicate	VERB
inlawrev-2164	751	10	that	that	DET
inlawrev-2164	751	11	section	section	NOUN
inlawrev-2164	751	12	83	83	NUM
inlawrev-2164	751	13	will	will	AUX
inlawrev-2164	751	14	be	be	AUX
inlawrev-2164	751	15	applied	apply	VERB
inlawrev-2164	751	16	to	to	ADP
inlawrev-2164	751	17	partnership	partnership	NOUN
inlawrev-2164	751	18	transactions	transaction	NOUN
inlawrev-2164	751	19	.	.	PUNCT
inlawrev-2164	752	1	127	127	NUM
inlawrev-2164	752	2	section	section	NOUN
inlawrev-2164	752	3	83	83	NUM
inlawrev-2164	752	4	provides	provide	VERB
inlawrev-2164	752	5	that	that	SCONJ
inlawrev-2164	752	6	the	the	DET
inlawrev-2164	752	7	fair	fair	ADJ
inlawrev-2164	752	8	market	market	NOUN
inlawrev-2164	752	9	value	value	NOUN
inlawrev-2164	752	10	of	of	ADP
inlawrev-2164	752	11	property	property	NOUN
inlawrev-2164	752	12	transferred	transfer	VERB
inlawrev-2164	752	13	in	in	ADP
inlawrev-2164	752	14	connection	connection	NOUN
inlawrev-2164	752	15	with	with	ADP
inlawrev-2164	752	16	services	service	NOUN
inlawrev-2164	752	17	is	be	AUX
inlawrev-2164	752	18	taxable	taxable	ADJ
inlawrev-2164	752	19	at	at	ADP
inlawrev-2164	752	20	ordinary	ordinary	ADJ
inlawrev-2164	752	21	income	income	NOUN
inlawrev-2164	752	22	rates	rate	NOUN
inlawrev-2164	752	23	at	at	ADP
inlawrev-2164	752	24	the	the	DET
inlawrev-2164	752	25	time	time	NOUN
inlawrev-2164	752	26	of	of	ADP
inlawrev-2164	752	27	receipt	receipt	NOUN
inlawrev-2164	752	28	if	if	SCONJ
inlawrev-2164	752	29	the	the	DET
inlawrev-2164	752	30	property	property	NOUN
inlawrev-2164	752	31	is	be	AUX
inlawrev-2164	752	32	either	either	CCONJ
inlawrev-2164	752	33	transferable	transferable	ADJ
inlawrev-2164	752	34	or	or	CCONJ
inlawrev-2164	752	35	not	not	PART
inlawrev-2164	752	36	subject	subject	ADJ
inlawrev-2164	752	37	to	to	ADP
inlawrev-2164	752	38	a	a	DET
inlawrev-2164	752	39	substantial	substantial	ADJ
inlawrev-2164	752	40	risk	risk	NOUN
inlawrev-2164	752	41	of	of	ADP
inlawrev-2164	752	42	forfeiture	forfeiture	NOUN
inlawrev-2164	752	43	.	.	PUNCT
inlawrev-2164	753	1	if	if	SCONJ
inlawrev-2164	753	2	the	the	DET
inlawrev-2164	753	3	interest	interest	NOUN
inlawrev-2164	753	4	is	be	AUX
inlawrev-2164	753	5	nontransferable	nontransferable	ADJ
inlawrev-2164	753	6	and	and	CCONJ
inlawrev-2164	753	7	forfeitable	forfeitable	ADJ
inlawrev-2164	753	8	when	when	SCONJ
inlawrev-2164	753	9	received	receive	VERB
inlawrev-2164	753	10	,	,	PUNCT
inlawrev-2164	753	11	it	it	PRON
inlawrev-2164	753	12	is	be	AUX
inlawrev-2164	753	13	taxable	taxable	ADJ
inlawrev-2164	753	14	when	when	SCONJ
inlawrev-2164	753	15	it	it	PRON
inlawrev-2164	753	16	first	first	ADV
inlawrev-2164	753	17	becomes	become	VERB
inlawrev-2164	753	18	either	either	CCONJ
inlawrev-2164	753	19	transferable	transferable	ADJ
inlawrev-2164	753	20	or	or	CCONJ
inlawrev-2164	753	21	nonforfeitable	nonforfeitable	NOUN
inlawrev-2164	753	22	.	.	PUNCT
inlawrev-2164	754	1	128	128	NUM
inlawrev-2164	754	2	however	however	ADV
inlawrev-2164	754	3	,	,	PUNCT
inlawrev-2164	754	4	even	even	ADV
inlawrev-2164	754	5	if	if	SCONJ
inlawrev-2164	754	6	the	the	DET
inlawrev-2164	754	7	interest	interest	NOUN
inlawrev-2164	754	8	is	be	AUX
inlawrev-2164	754	9	forfeitable	forfeitable	ADJ
inlawrev-2164	754	10	and	and	CCONJ
inlawrev-2164	754	11	not	not	PART
inlawrev-2164	754	12	transferable	transferable	ADJ
inlawrev-2164	754	13	,	,	PUNCT
inlawrev-2164	754	14	the	the	DET
inlawrev-2164	754	15	recipient	recipient	NOUN
inlawrev-2164	754	16	may	may	AUX
inlawrev-2164	754	17	elect	elect	VERB
inlawrev-2164	754	18	to	to	PART
inlawrev-2164	754	19	pay	pay	VERB
inlawrev-2164	754	20	ordinary	ordinary	ADJ
inlawrev-2164	754	21	income	income	NOUN
inlawrev-2164	754	22	tax	tax	NOUN
inlawrev-2164	754	23	on	on	ADP
inlawrev-2164	754	24	the	the	DET
inlawrev-2164	754	25	value	value	NOUN
inlawrev-2164	754	26	of	of	ADP
inlawrev-2164	754	27	the	the	DET
inlawrev-2164	754	28	interest	interest	NOUN
inlawrev-2164	754	29	in	in	ADP
inlawrev-2164	754	30	the	the	DET
inlawrev-2164	754	31	year	year	NOUN
inlawrev-2164	754	32	in	in	ADP
inlawrev-2164	754	33	which	which	PRON
inlawrev-2164	754	34	it	it	PRON
inlawrev-2164	754	35	is	be	AUX
inlawrev-2164	754	36	received	receive	VERB
inlawrev-2164	754	37	.	.	PUNCT
inlawrev-2164	755	1	129	129	NUM
inlawrev-2164	755	2	the	the	DET
inlawrev-2164	755	3	advantage	advantage	NOUN
inlawrev-2164	755	4	of	of	ADP
inlawrev-2164	755	5	this	this	DET
inlawrev-2164	755	6	election	election	NOUN
inlawrev-2164	755	7	is	be	AUX
inlawrev-2164	755	8	that	that	SCONJ
inlawrev-2164	755	9	subsequent	subsequent	ADJ
inlawrev-2164	755	10	increases	increase	NOUN
inlawrev-2164	755	11	in	in	ADP
inlawrev-2164	755	12	value	value	NOUN
inlawrev-2164	755	13	prior	prior	ADV
inlawrev-2164	755	14	to	to	ADP
inlawrev-2164	755	15	the	the	DET
inlawrev-2164	755	16	lapse	lapse	NOUN
inlawrev-2164	755	17	of	of	ADP
inlawrev-2164	755	18	the	the	DET
inlawrev-2164	755	19	restrictions	restriction	NOUN
inlawrev-2164	755	20	will	will	AUX
inlawrev-2164	755	21	be	be	AUX
inlawrev-2164	755	22	taxed	tax	VERB
inlawrev-2164	755	23	only	only	ADV
inlawrev-2164	755	24	as	as	ADP
inlawrev-2164	755	25	a	a	DET
inlawrev-2164	755	26	capital	capital	NOUN
inlawrev-2164	755	27	gain	gain	NOUN
inlawrev-2164	755	28	upon	upon	SCONJ
inlawrev-2164	755	29	disposition	disposition	NOUN
inlawrev-2164	755	30	of	of	ADP
inlawrev-2164	755	31	the	the	DET
inlawrev-2164	755	32	property	property	NOUN
inlawrev-2164	755	33	.	.	PUNCT
inlawrev-2164	756	1	130	130	NUM
inlawrev-2164	756	2	126492	126492	NUM
inlawrev-2164	756	3	f.2d	f.2d	NOUN
inlawrev-2164	756	4	at	at	ADP
inlawrev-2164	756	5	287	287	NUM
inlawrev-2164	756	6	.	.	PUNCT
inlawrev-2164	756	7	,	,	PUNCT
inlawrev-2164	756	8	27proposed	27proposed	NUM
inlawrev-2164	756	9	treas	treas	PROPN
inlawrev-2164	756	10	.	.	PUNCT
inlawrev-2164	757	1	reg	reg	PROPN
inlawrev-2164	757	2	.	.	PUNCT
inlawrev-2164	758	1	§	§	PROPN
inlawrev-2164	758	2	1.721	1.721	NUM
inlawrev-2164	758	3	-	-	PUNCT
inlawrev-2164	758	4	l(b	l(b	PROPN
inlawrev-2164	758	5	)	)	PUNCT
inlawrev-2164	758	6	(	(	PUNCT
inlawrev-2164	758	7	1	1	X
inlawrev-2164	758	8	)	)	PUNCT
inlawrev-2164	758	9	(	(	PUNCT
inlawrev-2164	758	10	i	i	NOUN
inlawrev-2164	758	11	)	)	PUNCT
inlawrev-2164	758	12	,	,	PUNCT
inlawrev-2164	758	13	36	36	NUM
inlawrev-2164	758	14	fed	feed	VERB
inlawrev-2164	758	15	.	.	PUNCT
inlawrev-2164	759	1	reg	reg	PROPN
inlawrev-2164	759	2	.	.	PROPN
inlawrev-2164	760	1	10,799	10,799	NUM
inlawrev-2164	760	2	(	(	PUNCT
inlawrev-2164	760	3	1971	1971	NUM
inlawrev-2164	760	4	)	)	PUNCT
inlawrev-2164	760	5	.	.	PUNCT
inlawrev-2164	761	1	if	if	SCONJ
inlawrev-2164	761	2	the	the	DET
inlawrev-2164	761	3	partnership	partnership	NOUN
inlawrev-2164	761	4	interest	interest	NOUN
inlawrev-2164	761	5	is	be	AUX
inlawrev-2164	761	6	transferred	transfer	VERB
inlawrev-2164	761	7	after	after	ADP
inlawrev-2164	761	8	june	june	PROPN
inlawrev-2164	761	9	30	30	NUM
inlawrev-2164	761	10	,	,	PUNCT
inlawrev-2164	761	11	1969	1969	NUM
inlawrev-2164	761	12	(	(	PUNCT
inlawrev-2164	761	13	except	except	SCONJ
inlawrev-2164	761	14	to	to	ADP
inlawrev-2164	761	15	the	the	DET
inlawrev-2164	761	16	extent	extent	NOUN
inlawrev-2164	761	17	paragraph	paragraph	NOUN
inlawrev-2164	761	18	(	(	PUNCT
inlawrev-2164	761	19	b	b	NOUN
inlawrev-2164	761	20	)	)	PUNCT
inlawrev-2164	761	21	of	of	ADP
inlawrev-2164	761	22	§	§	PROPN
inlawrev-2164	761	23	1.83	1.83	NUM
inlawrev-2164	761	24	-	-	SYM
inlawrev-2164	761	25	8	8	NUM
inlawrev-2164	761	26	applies	applie	NOUN
inlawrev-2164	761	27	)	)	PUNCT
inlawrev-2164	761	28	,	,	PUNCT
inlawrev-2164	761	29	then	then	ADV
inlawrev-2164	761	30	the	the	DET
inlawrev-2164	761	31	transfer	transfer	NOUN
inlawrev-2164	761	32	of	of	ADP
inlawrev-2164	761	33	such	such	ADJ
inlawrev-2164	761	34	interest	interest	NOUN
inlawrev-2164	761	35	in	in	ADP
inlawrev-2164	761	36	partnership	partnership	NOUN
inlawrev-2164	761	37	capital	capital	NOUN
inlawrev-2164	761	38	shall	shall	AUX
inlawrev-2164	761	39	be	be	AUX
inlawrev-2164	761	40	treated	treat	VERB
inlawrev-2164	761	41	as	as	ADP
inlawrev-2164	761	42	a	a	DET
inlawrev-2164	761	43	transfer	transfer	NOUN
inlawrev-2164	761	44	of	of	ADP
inlawrev-2164	761	45	property	property	NOUN
inlawrev-2164	761	46	to	to	PART
inlawrev-2164	761	47	which	which	DET
inlawrev-2164	761	48	section	section	NOUN
inlawrev-2164	761	49	83	83	NUM
inlawrev-2164	761	50	and	and	CCONJ
inlawrev-2164	761	51	the	the	DET
inlawrev-2164	761	52	regulations	regulation	NOUN
inlawrev-2164	761	53	thereunder	thereunder	NOUN
inlawrev-2164	761	54	applies	apply	VERB
inlawrev-2164	761	55	.	.	PUNCT
inlawrev-2164	762	1	the	the	DET
inlawrev-2164	762	2	proposed	propose	VERB
inlawrev-2164	762	3	regulations	regulation	NOUN
inlawrev-2164	762	4	restate	restate	VERB
inlawrev-2164	762	5	the	the	DET
inlawrev-2164	762	6	parenthetical	parenthetical	NOUN
inlawrev-2164	762	7	in	in	ADP
inlawrev-2164	762	8	the	the	DET
inlawrev-2164	762	9	present	present	ADJ
inlawrev-2164	762	10	section	section	NOUN
inlawrev-2164	762	11	721	721	NUM
inlawrev-2164	762	12	regulations	regulation	NOUN
inlawrev-2164	762	13	that	that	PRON
inlawrev-2164	762	14	was	be	AUX
inlawrev-2164	762	15	at	at	ADP
inlawrev-2164	762	16	issue	issue	NOUN
inlawrev-2164	762	17	in	in	ADP
inlawrev-2164	762	18	diamond	diamond	NOUN
inlawrev-2164	762	19	.	.	PUNCT
inlawrev-2164	763	1	see	see	VERB
inlawrev-2164	763	2	notes	note	NOUN
inlawrev-2164	763	3	114	114	NUM
inlawrev-2164	763	4	-	-	SYM
inlawrev-2164	763	5	18	18	NUM
inlawrev-2164	763	6	supra	supra	NOUN
inlawrev-2164	763	7	.	.	PUNCT
inlawrev-2164	764	1	because	because	SCONJ
inlawrev-2164	764	2	diamond	diamond	NOUN
inlawrev-2164	764	3	ignored	ignore	VERB
inlawrev-2164	764	4	the	the	DET
inlawrev-2164	764	5	parenthetical	parenthetical	NOUN
inlawrev-2164	764	6	and	and	CCONJ
inlawrev-2164	764	7	the	the	DET
inlawrev-2164	764	8	distinction	distinction	NOUN
inlawrev-2164	764	9	between	between	ADP
inlawrev-2164	764	10	capital	capital	NOUN
inlawrev-2164	764	11	and	and	CCONJ
inlawrev-2164	764	12	profits	profit	NOUN
inlawrev-2164	764	13	for	for	ADP
inlawrev-2164	764	14	the	the	DET
inlawrev-2164	764	15	purposes	purpose	NOUN
inlawrev-2164	764	16	of	of	ADP
inlawrev-2164	764	17	section	section	NOUN
inlawrev-2164	764	18	721	721	NUM
inlawrev-2164	764	19	,	,	PUNCT
inlawrev-2164	764	20	it	it	PRON
inlawrev-2164	764	21	would	would	AUX
inlawrev-2164	764	22	seem	seem	VERB
inlawrev-2164	764	23	that	that	SCONJ
inlawrev-2164	764	24	the	the	DET
inlawrev-2164	764	25	proposed	propose	VERB
inlawrev-2164	764	26	regulations	regulation	NOUN
inlawrev-2164	764	27	,	,	PUNCT
inlawrev-2164	764	28	published	publish	VERB
inlawrev-2164	764	29	prior	prior	ADV
inlawrev-2164	764	30	to	to	ADP
inlawrev-2164	764	31	diamond	diamond	NOUN
inlawrev-2164	764	32	,	,	PUNCT
inlawrev-2164	764	33	cause	cause	VERB
inlawrev-2164	764	34	all	all	DET
inlawrev-2164	764	35	receipts	receipt	NOUN
inlawrev-2164	764	36	of	of	ADP
inlawrev-2164	764	37	partnership	partnership	NOUN
inlawrev-2164	764	38	interests	interest	NOUN
inlawrev-2164	764	39	for	for	ADP
inlawrev-2164	764	40	services	service	NOUN
inlawrev-2164	764	41	to	to	PART
inlawrev-2164	764	42	be	be	AUX
inlawrev-2164	764	43	governed	govern	VERB
inlawrev-2164	764	44	by	by	ADP
inlawrev-2164	764	45	section	section	NOUN
inlawrev-2164	764	46	83	83	NUM
inlawrev-2164	764	47	.	.	PUNCT
inlawrev-2164	764	48	128code§	128code§	NUM
inlawrev-2164	764	49	83(a	83(a	NUM
inlawrev-2164	764	50	)	)	PUNCT
inlawrev-2164	764	51	.	.	PUNCT
inlawrev-2164	765	1	129code	129code	PROPN
inlawrev-2164	765	2	§	§	PROPN
inlawrev-2164	765	3	83(b	83(b	NUM
inlawrev-2164	765	4	)	)	PUNCT
inlawrev-2164	765	5	.	.	PUNCT
inlawrev-2164	766	1	130	130	NUM
inlawrev-2164	766	2	if	if	SCONJ
inlawrev-2164	766	3	this	this	DET
inlawrev-2164	766	4	election	election	NOUN
inlawrev-2164	766	5	is	be	AUX
inlawrev-2164	766	6	made	make	VERB
inlawrev-2164	766	7	,	,	PUNCT
inlawrev-2164	766	8	section	section	NOUN
inlawrev-2164	766	9	83(a	83(a	NUM
inlawrev-2164	766	10	)	)	PUNCT
inlawrev-2164	766	11	and	and	CCONJ
inlawrev-2164	766	12	the	the	DET
inlawrev-2164	766	13	regulations	regulation	NOUN
inlawrev-2164	766	14	thereunder	thereunder	NOUN
inlawrev-2164	766	15	,	,	PUNCT
inlawrev-2164	766	16	do	do	AUX
inlawrev-2164	766	17	not	not	PART
inlawrev-2164	766	18	apply	apply	VERB
inlawrev-2164	766	19	with	with	ADP
inlawrev-2164	766	20	respect	respect	NOUN
inlawrev-2164	766	21	to	to	ADP
inlawrev-2164	766	22	such	such	ADJ
inlawrev-2164	766	23	property	property	NOUN
inlawrev-2164	766	24	,	,	PUNCT
inlawrev-2164	766	25	and	and	CCONJ
inlawrev-2164	766	26	except	except	SCONJ
inlawrev-2164	766	27	as	as	ADV
inlawrev-2164	766	28	otherwise	otherwise	ADV
inlawrev-2164	766	29	provided	provide	VERB
inlawrev-2164	766	30	in	in	ADP
inlawrev-2164	766	31	section	section	NOUN
inlawrev-2164	766	32	83(d)(2	83(d)(2	NUM
inlawrev-2164	766	33	)	)	PUNCT
inlawrev-2164	766	34	and	and	CCONJ
inlawrev-2164	766	35	the	the	DET
inlawrev-2164	766	36	regulations	regulation	NOUN
inlawrev-2164	766	37	thereunder	thereunder	NOUN
inlawrev-2164	766	38	,	,	PUNCT
inlawrev-2164	766	39	any	any	DET
inlawrev-2164	766	40	subsequent	subsequent	ADJ
inlawrev-2164	766	41	appreciation	appreciation	NOUN
inlawrev-2164	766	42	in	in	ADP
inlawrev-2164	766	43	the	the	DET
inlawrev-2164	766	44	value	value	NOUN
inlawrev-2164	766	45	of	of	ADP
inlawrev-2164	766	46	the	the	DET
inlawrev-2164	766	47	property	property	NOUN
inlawrev-2164	766	48	is	be	AUX
inlawrev-2164	766	49	not	not	PART
inlawrev-2164	766	50	taxable	taxable	ADJ
inlawrev-2164	766	51	as	as	ADP
inlawrev-2164	766	52	compensation	compensation	NOUN
inlawrev-2164	766	53	.	.	PUNCT
inlawrev-2164	767	1	in	in	ADP
inlawrev-2164	767	2	computing	compute	VERB
inlawrev-2164	767	3	the	the	DET
inlawrev-2164	767	4	gain	gain	NOUN
inlawrev-2164	767	5	or	or	CCONJ
inlawrev-2164	767	6	loss	loss	NOUN
inlawrev-2164	767	7	from	from	ADP
inlawrev-2164	767	8	the	the	DET
inlawrev-2164	767	9	subsequent	subsequent	ADJ
inlawrev-2164	767	10	sale	sale	NOUN
inlawrev-2164	767	11	or	or	CCONJ
inlawrev-2164	767	12	exchange	exchange	NOUN
inlawrev-2164	767	13	of	of	ADP
inlawrev-2164	767	14	such	such	ADJ
inlawrev-2164	767	15	property	property	NOUN
inlawrev-2164	767	16	,	,	PUNCT
inlawrev-2164	767	17	its	its	PRON
inlawrev-2164	767	18	basis	basis	NOUN
inlawrev-2164	767	19	shall	shall	AUX
inlawrev-2164	767	20	be	be	AUX
inlawrev-2164	767	21	the	the	DET
inlawrev-2164	767	22	amount	amount	NOUN
inlawrev-2164	767	23	paid	pay	VERB
inlawrev-2164	767	24	for	for	ADP
inlawrev-2164	767	25	the	the	DET
inlawrev-2164	767	26	property	property	NOUN
inlawrev-2164	767	27	increased	increase	VERB
inlawrev-2164	767	28	by	by	ADP
inlawrev-2164	767	29	the	the	DET
inlawrev-2164	767	30	amount	amount	NOUN
inlawrev-2164	767	31	included	include	VERB
inlawrev-2164	767	32	in	in	ADP
inlawrev-2164	767	33	gross	gross	ADJ
inlawrev-2164	767	34	income	income	NOUN
inlawrev-2164	767	35	under	under	ADP
inlawrev-2164	767	36	section	section	NOUN
inlawrev-2164	767	37	83(b	83(b	NUM
inlawrev-2164	767	38	)	)	PUNCT
inlawrev-2164	767	39	.	.	PUNCT
inlawrev-2164	768	1	proposed	propose	VERB
inlawrev-2164	768	2	treas	treas	PROPN
inlawrev-2164	768	3	.	.	PUNCT
inlawrev-2164	769	1	reg	reg	PROPN
inlawrev-2164	769	2	.	.	PUNCT
inlawrev-2164	770	1	§	§	PROPN
inlawrev-2164	770	2	1.83	1.83	NUM
inlawrev-2164	770	3	-	-	SYM
inlawrev-2164	770	4	2	2	NUM
inlawrev-2164	770	5	(	(	PUNCT
inlawrev-2164	770	6	a	a	NOUN
inlawrev-2164	770	7	)	)	PUNCT
inlawrev-2164	770	8	,	,	PUNCT
inlawrev-2164	770	9	36	36	NUM
inlawrev-2164	770	10	fed	feed	VERB
inlawrev-2164	770	11	.	.	PUNCT
inlawrev-2164	771	1	reg	reg	PROPN
inlawrev-2164	771	2	.	.	PROPN
inlawrev-2164	772	1	10,789	10,789	NUM
inlawrev-2164	772	2	-	-	SYM
inlawrev-2164	772	3	90	90	NUM
inlawrev-2164	772	4	(	(	PUNCT
inlawrev-2164	772	5	1971	1971	NUM
inlawrev-2164	772	6	)	)	PUNCT
inlawrev-2164	772	7	(	(	PUNCT
inlawrev-2164	772	8	emphasis	emphasis	NOUN
inlawrev-2164	772	9	added	add	VERB
inlawrev-2164	772	10	)	)	PUNCT
inlawrev-2164	772	11	.	.	PUNCT
inlawrev-2164	773	1	however	however	ADV
inlawrev-2164	773	2	,	,	PUNCT
inlawrev-2164	773	3	if	if	SCONJ
inlawrev-2164	773	4	such	such	ADJ
inlawrev-2164	773	5	election	election	NOUN
inlawrev-2164	773	6	is	be	AUX
inlawrev-2164	773	7	made	make	VERB
inlawrev-2164	773	8	and	and	CCONJ
inlawrev-2164	773	9	"	"	PUNCT
inlawrev-2164	773	10	such	such	ADJ
inlawrev-2164	773	11	property	property	NOUN
inlawrev-2164	773	12	is	be	AUX
inlawrev-2164	773	13	subsequently	subsequently	ADV
inlawrev-2164	773	14	forfeited	forfeit	VERB
inlawrev-2164	773	15	,	,	PUNCT
inlawrev-2164	773	16	no	no	DET
inlawrev-2164	773	17	deduction	deduction	NOUN
inlawrev-2164	773	18	shall	shall	AUX
inlawrev-2164	773	19	be	be	AUX
inlawrev-2164	773	20	allowed	allow	VERB
inlawrev-2164	773	21	in	in	ADP
inlawrev-2164	773	22	respect	respect	NOUN
inlawrev-2164	773	23	of	of	ADP
inlawrev-2164	773	24	such	such	ADJ
inlawrev-2164	773	25	forfeiture	forfeiture	NOUN
inlawrev-2164	773	26	.	.	PUNCT
inlawrev-2164	773	27	"	"	PUNCT
inlawrev-2164	774	1	code	code	PROPN
inlawrev-2164	774	2	§	§	PROPN
inlawrev-2164	774	3	83(b	83(b	NUM
inlawrev-2164	774	4	)	)	PUNCT
inlawrev-2164	774	5	.	.	PUNCT
inlawrev-2164	775	1	for	for	ADP
inlawrev-2164	775	2	further	further	ADJ
inlawrev-2164	775	3	discussion	discussion	NOUN
inlawrev-2164	775	4	of	of	ADP
inlawrev-2164	775	5	the	the	DET
inlawrev-2164	775	6	applicability	applicability	NOUN
inlawrev-2164	775	7	of	of	ADP
inlawrev-2164	775	8	section	section	NOUN
inlawrev-2164	775	9	83	83	NUM
inlawrev-2164	775	10	to	to	ADP
inlawrev-2164	775	11	receipts	receipt	NOUN
inlawrev-2164	775	12	of	of	ADP
inlawrev-2164	775	13	partnership	partnership	NOUN
inlawrev-2164	775	14	interests	interest	NOUN
inlawrev-2164	775	15	,	,	PUNCT
inlawrev-2164	775	16	see	see	VERB
inlawrev-2164	775	17	cowan	cowan	PROPN
inlawrev-2164	775	18	,	,	PUNCT
inlawrev-2164	775	19	supra	supra	PROPN
inlawrev-2164	775	20	note	note	PROPN
inlawrev-2164	775	21	108	108	NUM
inlawrev-2164	775	22	,	,	PUNCT
inlawrev-2164	775	23	at	at	ADP
inlawrev-2164	775	24	1527	1527	NUM
inlawrev-2164	775	25	-	-	SYM
inlawrev-2164	775	26	40	40	NUM
inlawrev-2164	775	27	.	.	PUNCT
inlawrev-2164	776	1	938	938	NUM
inlawrev-2164	776	2	indiana	indiana	PROPN
inlawrev-2164	776	3	law	law	PROPN
inlawrev-2164	776	4	review	review	NOUN
inlawrev-2164	776	5	[	[	X
inlawrev-2164	776	6	vol	vol	NOUN
inlawrev-2164	776	7	.	.	PUNCT
inlawrev-2164	776	8	8:899	8:899	AUX
inlawrev-2164	776	9	viii	viii	VERB
inlawrev-2164	776	10	.	.	PUNCT
inlawrev-2164	777	1	preadmission	preadmission	NOUN
inlawrev-2164	777	2	losses	loss	NOUN
inlawrev-2164	777	3	in	in	ADP
inlawrev-2164	777	4	a	a	DET
inlawrev-2164	777	5	sense	sense	NOUN
inlawrev-2164	777	6	,	,	PUNCT
inlawrev-2164	777	7	the	the	DET
inlawrev-2164	777	8	ultimate	ultimate	ADJ
inlawrev-2164	777	9	rub	rub	NOUN
inlawrev-2164	777	10	of	of	ADP
inlawrev-2164	777	11	the	the	DET
inlawrev-2164	777	12	present	present	ADJ
inlawrev-2164	777	13	-	-	PUNCT
inlawrev-2164	777	14	day	day	NOUN
inlawrev-2164	777	15	realty	realty	NOUN
inlawrev-2164	777	16	tax	tax	NOUN
inlawrev-2164	777	17	shelter	shelter	NOUN
inlawrev-2164	777	18	is	be	AUX
inlawrev-2164	777	19	the	the	DET
inlawrev-2164	777	20	fairly	fairly	ADV
inlawrev-2164	777	21	common	common	ADJ
inlawrev-2164	777	22	practice	practice	NOUN
inlawrev-2164	777	23	of	of	ADP
inlawrev-2164	777	24	admitting	admit	VERB
inlawrev-2164	777	25	shelter	shelter	NOUN
inlawrev-2164	777	26	-	-	PUNCT
inlawrev-2164	777	27	hungry	hungry	ADJ
inlawrev-2164	777	28	investors	investor	NOUN
inlawrev-2164	777	29	to	to	ADP
inlawrev-2164	777	30	partnerships	partnership	NOUN
inlawrev-2164	777	31	at	at	ADP
inlawrev-2164	777	32	the	the	DET
inlawrev-2164	777	33	end	end	NOUN
inlawrev-2164	777	34	of	of	ADP
inlawrev-2164	777	35	the	the	DET
inlawrev-2164	777	36	year	year	NOUN
inlawrev-2164	777	37	and	and	CCONJ
inlawrev-2164	777	38	giving	give	VERB
inlawrev-2164	777	39	them	they	PRON
inlawrev-2164	777	40	an	an	DET
inlawrev-2164	777	41	allocation	allocation	NOUN
inlawrev-2164	777	42	of	of	ADP
inlawrev-2164	777	43	losses	loss	NOUN
inlawrev-2164	777	44	as	as	SCONJ
inlawrev-2164	777	45	if	if	SCONJ
inlawrev-2164	777	46	they	they	PRON
inlawrev-2164	777	47	had	have	AUX
inlawrev-2164	777	48	been	be	AUX
inlawrev-2164	777	49	partners	partner	NOUN
inlawrev-2164	777	50	for	for	ADP
inlawrev-2164	777	51	the	the	DET
inlawrev-2164	777	52	entire	entire	ADJ
inlawrev-2164	777	53	year	year	NOUN
inlawrev-2164	777	54	.	.	PUNCT
inlawrev-2164	778	1	many	many	ADJ
inlawrev-2164	778	2	defend	defend	VERB
inlawrev-2164	778	3	the	the	DET
inlawrev-2164	778	4	practice	practice	NOUN
inlawrev-2164	778	5	and	and	CCONJ
inlawrev-2164	778	6	,	,	PUNCT
inlawrev-2164	778	7	at	at	ADP
inlawrev-2164	778	8	the	the	DET
inlawrev-2164	778	9	same	same	ADJ
inlawrev-2164	778	10	time	time	NOUN
inlawrev-2164	778	11	,	,	PUNCT
inlawrev-2164	778	12	advise	advise	VERB
inlawrev-2164	778	13	their	their	PRON
inlawrev-2164	778	14	clients	client	NOUN
inlawrev-2164	778	15	to	to	PART
inlawrev-2164	778	16	refrain	refrain	VERB
inlawrev-2164	778	17	from	from	ADP
inlawrev-2164	778	18	flaunting	flaunt	VERB
inlawrev-2164	778	19	its	its	PRON
inlawrev-2164	778	20	existence	existence	NOUN
inlawrev-2164	778	21	.	.	PUNCT
inlawrev-2164	779	1	for	for	ADP
inlawrev-2164	779	2	example	example	NOUN
inlawrev-2164	779	3	,	,	PUNCT
inlawrev-2164	779	4	some	some	DET
inlawrev-2164	779	5	practitioners	practitioner	NOUN
inlawrev-2164	779	6	will	will	AUX
inlawrev-2164	779	7	counsel	counsel	VERB
inlawrev-2164	779	8	their	their	PRON
inlawrev-2164	779	9	clients	client	NOUN
inlawrev-2164	779	10	to	to	PART
inlawrev-2164	779	11	avoid	avoid	VERB
inlawrev-2164	779	12	written	write	VERB
inlawrev-2164	779	13	predictions	prediction	NOUN
inlawrev-2164	779	14	of	of	ADP
inlawrev-2164	779	15	preadmission	preadmission	NOUN
inlawrev-2164	779	16	losses	loss	NOUN
inlawrev-2164	779	17	to	to	ADP
inlawrev-2164	779	18	year	year	NOUN
inlawrev-2164	779	19	-	-	PUNCT
inlawrev-2164	779	20	end	end	NOUN
inlawrev-2164	779	21	admittees	admittee	NOUN
inlawrev-2164	779	22	.	.	PUNCT
inlawrev-2164	780	1	the	the	DET
inlawrev-2164	780	2	two	two	NUM
inlawrev-2164	780	3	basic	basic	ADJ
inlawrev-2164	780	4	arguments	argument	NOUN
inlawrev-2164	780	5	made	make	VERB
inlawrev-2164	780	6	in	in	ADP
inlawrev-2164	780	7	defense	defense	NOUN
inlawrev-2164	780	8	of	of	ADP
inlawrev-2164	780	9	the	the	DET
inlawrev-2164	780	10	practice	practice	NOUN
inlawrev-2164	780	11	are	be	AUX
inlawrev-2164	780	12	that	that	PRON
inlawrev-2164	780	13	(	(	PUNCT
inlawrev-2164	780	14	1	1	X
inlawrev-2164	780	15	)	)	PUNCT
inlawrev-2164	780	16	it	it	PRON
inlawrev-2164	780	17	is	be	AUX
inlawrev-2164	780	18	a	a	DET
inlawrev-2164	780	19	legitimate	legitimate	ADJ
inlawrev-2164	780	20	exercise	exercise	NOUN
inlawrev-2164	780	21	of	of	ADP
inlawrev-2164	780	22	the	the	DET
inlawrev-2164	780	23	flexibility	flexibility	NOUN
inlawrev-2164	780	24	offered	offer	VERB
inlawrev-2164	780	25	by	by	ADP
inlawrev-2164	780	26	section	section	NOUN
inlawrev-2164	780	27	704	704	NUM
inlawrev-2164	780	28	(	(	PUNCT
inlawrev-2164	780	29	a	a	NOUN
inlawrev-2164	780	30	)	)	PUNCT
inlawrev-2164	780	31	to	to	PART
inlawrev-2164	780	32	determine	determine	VERB
inlawrev-2164	780	33	partnership	partnership	NOUN
inlawrev-2164	780	34	allocations	allocation	NOUN
inlawrev-2164	780	35	in	in	ADP
inlawrev-2164	780	36	the	the	DET
inlawrev-2164	780	37	partnership	partnership	NOUN
inlawrev-2164	780	38	agreement	agreement	NOUN
inlawrev-2164	780	39	and	and	CCONJ
inlawrev-2164	780	40	(	(	PUNCT
inlawrev-2164	780	41	2	2	X
inlawrev-2164	780	42	)	)	PUNCT
inlawrev-2164	780	43	it	it	PRON
inlawrev-2164	780	44	is	be	AUX
inlawrev-2164	780	45	specifically	specifically	ADV
inlawrev-2164	780	46	authorized	authorize	VERB
inlawrev-2164	780	47	by	by	ADP
inlawrev-2164	780	48	the	the	DET
inlawrev-2164	780	49	rule	rule	NOUN
inlawrev-2164	780	50	of	of	ADP
inlawrev-2164	780	51	section	section	NOUN
inlawrev-2164	780	52	761	761	NUM
inlawrev-2164	780	53	(	(	PUNCT
inlawrev-2164	780	54	c	c	NOUN
inlawrev-2164	780	55	)	)	PUNCT
inlawrev-2164	780	56	that	that	PRON
inlawrev-2164	780	57	amendments	amendment	NOUN
inlawrev-2164	780	58	to	to	PART
inlawrev-2164	780	59	partnership	partnership	NOUN
inlawrev-2164	780	60	agreements	agreement	NOUN
inlawrev-2164	780	61	relate	relate	VERB
inlawrev-2164	780	62	back	back	ADV
inlawrev-2164	780	63	to	to	ADP
inlawrev-2164	780	64	the	the	DET
inlawrev-2164	780	65	beginning	beginning	NOUN
inlawrev-2164	780	66	of	of	ADP
inlawrev-2164	780	67	the	the	DET
inlawrev-2164	780	68	taxable	taxable	ADJ
inlawrev-2164	780	69	year	year	NOUN
inlawrev-2164	780	70	.	.	PUNCT
inlawrev-2164	781	1	131	131	NUM
inlawrev-2164	781	2	the	the	DET
inlawrev-2164	781	3	first	first	ADJ
inlawrev-2164	781	4	argument	argument	NOUN
inlawrev-2164	781	5	is	be	AUX
inlawrev-2164	781	6	that	that	SCONJ
inlawrev-2164	781	7	retroactive	retroactive	ADJ
inlawrev-2164	781	8	allocations	allocation	NOUN
inlawrev-2164	781	9	of	of	ADP
inlawrev-2164	781	10	losses	loss	NOUN
inlawrev-2164	781	11	,	,	PUNCT
inlawrev-2164	781	12	if	if	SCONJ
inlawrev-2164	781	13	they	they	PRON
inlawrev-2164	781	14	are	be	AUX
inlawrev-2164	781	15	subject	subject	ADJ
inlawrev-2164	781	16	to	to	ADP
inlawrev-2164	781	17	scrutiny	scrutiny	NOUN
inlawrev-2164	781	18	at	at	ADV
inlawrev-2164	781	19	all	all	ADV
inlawrev-2164	781	20	,	,	PUNCT
inlawrev-2164	781	21	are	be	AUX
inlawrev-2164	781	22	special	special	ADJ
inlawrev-2164	781	23	allocations	allocation	NOUN
inlawrev-2164	781	24	which	which	PRON
inlawrev-2164	781	25	will	will	AUX
inlawrev-2164	781	26	be	be	AUX
inlawrev-2164	781	27	disregarded	disregard	VERB
inlawrev-2164	781	28	only	only	ADV
inlawrev-2164	781	29	if	if	SCONJ
inlawrev-2164	781	30	they	they	PRON
inlawrev-2164	781	31	violate	violate	VERB
inlawrev-2164	781	32	the	the	DET
inlawrev-2164	781	33	"	"	PUNCT
inlawrev-2164	781	34	principal	principal	ADJ
inlawrev-2164	781	35	purpose	purpose	NOUN
inlawrev-2164	781	36	"	"	PUNCT
inlawrev-2164	781	37	limitation	limitation	NOUN
inlawrev-2164	781	38	of	of	ADP
inlawrev-2164	781	39	section	section	NOUN
inlawrev-2164	781	40	704(b	704(b	PROPN
inlawrev-2164	781	41	)	)	PUNCT
inlawrev-2164	781	42	(	(	PUNCT
inlawrev-2164	781	43	2	2	NUM
inlawrev-2164	781	44	)	)	PUNCT
inlawrev-2164	781	45	.	.	PUNCT
inlawrev-2164	782	1	at	at	ADP
inlawrev-2164	782	2	first	first	ADV
inlawrev-2164	782	3	,	,	PUNCT
inlawrev-2164	782	4	it	it	PRON
inlawrev-2164	782	5	might	might	AUX
inlawrev-2164	782	6	seem	seem	VERB
inlawrev-2164	782	7	peculiar	peculiar	ADJ
inlawrev-2164	782	8	to	to	PART
inlawrev-2164	782	9	defend	defend	VERB
inlawrev-2164	782	10	a	a	DET
inlawrev-2164	782	11	practice	practice	NOUN
inlawrev-2164	782	12	by	by	ADP
inlawrev-2164	782	13	asserting	assert	VERB
inlawrev-2164	782	14	that	that	SCONJ
inlawrev-2164	782	15	it	it	PRON
inlawrev-2164	782	16	is	be	AUX
inlawrev-2164	782	17	subject	subject	ADJ
inlawrev-2164	782	18	to	to	ADP
inlawrev-2164	782	19	such	such	DET
inlawrev-2164	782	20	a	a	DET
inlawrev-2164	782	21	broadlystated	broadlystate	VERB
inlawrev-2164	782	22	limitation	limitation	NOUN
inlawrev-2164	782	23	.	.	PUNCT
inlawrev-2164	783	1	nevertheless	nevertheless	ADV
inlawrev-2164	783	2	,	,	PUNCT
inlawrev-2164	783	3	this	this	PRON
inlawrev-2164	783	4	is	be	AUX
inlawrev-2164	783	5	an	an	DET
inlawrev-2164	783	6	understandable	understandable	ADJ
inlawrev-2164	783	7	position	position	NOUN
inlawrev-2164	783	8	for	for	ADP
inlawrev-2164	783	9	advocates	advocate	NOUN
inlawrev-2164	783	10	of	of	ADP
inlawrev-2164	783	11	retroactive	retroactive	ADJ
inlawrev-2164	783	12	loss	loss	NOUN
inlawrev-2164	783	13	allocations	allocation	NOUN
inlawrev-2164	783	14	.	.	PUNCT
inlawrev-2164	784	1	it	it	PRON
inlawrev-2164	784	2	concedes	concede	VERB
inlawrev-2164	784	3	nothing	nothing	PRON
inlawrev-2164	784	4	,	,	PUNCT
inlawrev-2164	784	5	because	because	SCONJ
inlawrev-2164	784	6	no	no	DET
inlawrev-2164	784	7	one	one	NOUN
inlawrev-2164	784	8	has	have	AUX
inlawrev-2164	784	9	ever	ever	ADV
inlawrev-2164	784	10	suggested	suggest	VERB
inlawrev-2164	784	11	that	that	SCONJ
inlawrev-2164	784	12	retroactive	retroactive	ADJ
inlawrev-2164	784	13	allocations	allocation	NOUN
inlawrev-2164	784	14	are	be	AUX
inlawrev-2164	784	15	exempt	exempt	ADJ
inlawrev-2164	784	16	from	from	ADP
inlawrev-2164	784	17	the	the	DET
inlawrev-2164	784	18	principal	principal	ADJ
inlawrev-2164	784	19	purpose	purpose	NOUN
inlawrev-2164	784	20	limitation	limitation	NOUN
inlawrev-2164	784	21	.	.	PUNCT
inlawrev-2164	785	1	more	more	ADV
inlawrev-2164	785	2	importantly	importantly	ADV
inlawrev-2164	785	3	,	,	PUNCT
inlawrev-2164	785	4	uncertainties	uncertainty	NOUN
inlawrev-2164	785	5	about	about	ADP
inlawrev-2164	785	6	the	the	DET
inlawrev-2164	785	7	application	application	NOUN
inlawrev-2164	785	8	of	of	ADP
inlawrev-2164	785	9	the	the	DET
inlawrev-2164	785	10	principal	principal	ADJ
inlawrev-2164	785	11	purpose	purpose	NOUN
inlawrev-2164	785	12	limitation	limitation	NOUN
inlawrev-2164	785	13	have	have	AUX
inlawrev-2164	785	14	delayed	delay	VERB
inlawrev-2164	785	15	its	its	PRON
inlawrev-2164	785	16	development	development	NOUN
inlawrev-2164	785	17	as	as	ADP
inlawrev-2164	785	18	an	an	DET
inlawrev-2164	785	19	effective	effective	ADJ
inlawrev-2164	785	20	rationale	rationale	NOUN
inlawrev-2164	785	21	against	against	ADP
inlawrev-2164	785	22	partnership	partnership	NOUN
inlawrev-2164	785	23	tax	tax	NOUN
inlawrev-2164	785	24	avoidance	avoidance	NOUN
inlawrev-2164	785	25	schemes	scheme	NOUN
inlawrev-2164	785	26	.	.	PUNCT
inlawrev-2164	786	1	it	it	PRON
inlawrev-2164	786	2	is	be	AUX
inlawrev-2164	786	3	fairly	fairly	ADV
inlawrev-2164	786	4	easy	easy	ADJ
inlawrev-2164	786	5	to	to	PART
inlawrev-2164	786	6	provide	provide	VERB
inlawrev-2164	786	7	at	at	ADP
inlawrev-2164	786	8	least	least	ADJ
inlawrev-2164	786	9	a	a	DET
inlawrev-2164	786	10	paper	paper	NOUN
inlawrev-2164	786	11	correlation	correlation	NOUN
inlawrev-2164	786	12	between	between	ADP
inlawrev-2164	786	13	the	the	DET
inlawrev-2164	786	14	retroactivity	retroactivity	NOUN
inlawrev-2164	786	15	of	of	ADP
inlawrev-2164	786	16	the	the	DET
inlawrev-2164	786	17	loss	loss	NOUN
inlawrev-2164	786	18	allocation	allocation	NOUN
inlawrev-2164	786	19	and	and	CCONJ
inlawrev-2164	786	20	some	some	DET
inlawrev-2164	786	21	economic	economic	ADJ
inlawrev-2164	786	22	incident	incident	NOUN
inlawrev-2164	786	23	of	of	ADP
inlawrev-2164	786	24	the	the	DET
inlawrev-2164	786	25	partnership	partnership	NOUN
inlawrev-2164	786	26	and	and	CCONJ
inlawrev-2164	786	27	claim	claim	NOUN
inlawrev-2164	786	28	that	that	PRON
inlawrev-2164	786	29	is	be	AUX
inlawrev-2164	786	30	sufficient	sufficient	ADJ
inlawrev-2164	786	31	under	under	ADP
inlawrev-2164	786	32	the	the	DET
inlawrev-2164	786	33	sparse	sparse	ADJ
inlawrev-2164	786	34	law	law	NOUN
inlawrev-2164	786	35	on	on	ADP
inlawrev-2164	786	36	point	point	NOUN
inlawrev-2164	786	37	.	.	PUNCT
inlawrev-2164	787	1	in	in	ADP
inlawrev-2164	787	2	short	short	ADJ
inlawrev-2164	787	3	,	,	PUNCT
inlawrev-2164	787	4	the	the	DET
inlawrev-2164	787	5	argument	argument	NOUN
inlawrev-2164	787	6	is	be	AUX
inlawrev-2164	787	7	an	an	DET
inlawrev-2164	787	8	attempt	attempt	NOUN
inlawrev-2164	787	9	to	to	PART
inlawrev-2164	787	10	create	create	VERB
inlawrev-2164	787	11	a	a	DET
inlawrev-2164	787	12	safe	safe	ADJ
inlawrev-2164	787	13	harbor	harbor	NOUN
inlawrev-2164	787	14	within	within	ADP
inlawrev-2164	787	15	the	the	DET
inlawrev-2164	787	16	virtually	virtually	ADV
inlawrev-2164	787	17	nonexistent	nonexistent	ADJ
inlawrev-2164	787	18	limitations	limitation	NOUN
inlawrev-2164	787	19	of	of	ADP
inlawrev-2164	787	20	section	section	NOUN
inlawrev-2164	787	21	704(b	704(b	PROPN
inlawrev-2164	787	22	)	)	PUNCT
inlawrev-2164	787	23	(	(	PUNCT
inlawrev-2164	787	24	2	2	NUM
inlawrev-2164	787	25	)	)	PUNCT
inlawrev-2164	787	26	.	.	PUNCT
inlawrev-2164	788	1	the	the	DET
inlawrev-2164	788	2	argument	argument	NOUN
inlawrev-2164	788	3	based	base	VERB
inlawrev-2164	788	4	on	on	ADP
inlawrev-2164	788	5	section	section	NOUN
inlawrev-2164	788	6	761	761	NUM
inlawrev-2164	788	7	(	(	PUNCT
inlawrev-2164	788	8	c	c	NOUN
inlawrev-2164	788	9	)	)	PUNCT
inlawrev-2164	788	10	finds	find	VERB
inlawrev-2164	788	11	some	some	DET
inlawrev-2164	788	12	support	support	NOUN
inlawrev-2164	788	13	in	in	ADP
inlawrev-2164	788	14	the	the	DET
inlawrev-2164	788	15	recent	recent	ADJ
inlawrev-2164	788	16	case	case	NOUN
inlawrev-2164	788	17	of	of	ADP
inlawrev-2164	788	18	norman	norman	PROPN
inlawrev-2164	788	19	rodman,	rodman,	PROPN
inlawrev-2164	788	20	™	™	ADJ
inlawrev-2164	788	21	2	2	NUM
inlawrev-2164	788	22	in	in	ADP
inlawrev-2164	788	23	which	which	PRON
inlawrev-2164	788	24	the	the	DET
inlawrev-2164	788	25	tax	tax	NOUN
inlawrev-2164	788	26	court	court	NOUN
inlawrev-2164	788	27	required	require	VERB
inlawrev-2164	788	28	a	a	DET
inlawrev-2164	788	29	late	late	ADV
inlawrev-2164	788	30	-	-	PUNCT
inlawrev-2164	788	31	admitted	admit	VERB
inlawrev-2164	788	32	partner	partner	NOUN
inlawrev-2164	788	33	to	to	PART
inlawrev-2164	788	34	report	report	VERB
inlawrev-2164	788	35	his	his	PRON
inlawrev-2164	788	36	share	share	NOUN
inlawrev-2164	788	37	of	of	ADP
inlawrev-2164	788	38	partnership	partnership	NOUN
inlawrev-2164	788	39	gain	gain	NOUN
inlawrev-2164	788	40	on	on	ADP
inlawrev-2164	788	41	the	the	DET
inlawrev-2164	788	42	basis	basis	NOUN
inlawrev-2164	788	43	of	of	ADP
inlawrev-2164	788	44	the	the	DET
inlawrev-2164	788	45	full	full	ADJ
inlawrev-2164	788	46	taxable	taxable	ADJ
inlawrev-2164	788	47	year	year	NOUN
inlawrev-2164	788	48	.	.	PUNCT
inlawrev-2164	789	1	the	the	DET
inlawrev-2164	789	2	joint	joint	ADJ
inlawrev-2164	789	3	venture	venture	NOUN
inlawrev-2164	789	4	in	in	ADP
inlawrev-2164	789	5	rodman	rodman	NOUN
inlawrev-2164	789	6	was	be	AUX
inlawrev-2164	789	7	formed	form	VERB
inlawrev-2164	789	8	in	in	ADP
inlawrev-2164	789	9	1955	1955	NUM
inlawrev-2164	789	10	with	with	ADP
inlawrev-2164	789	11	four	four	NUM
inlawrev-2164	789	12	equal	equal	ADJ
inlawrev-2164	789	13	participants	participant	NOUN
inlawrev-2164	789	14	.	.	PUNCT
inlawrev-2164	790	1	on	on	ADP
inlawrev-2164	790	2	no	no	PRON
inlawrev-2164	790	3	'	'	PUNCT
inlawrev-2164	790	4	'	'	PUNCT
inlawrev-2164	790	5	rji	rji	VERB
inlawrev-2164	790	6	far	far	ADJ
inlawrev-2164	790	7	purposes	purpose	NOUN
inlawrev-2164	790	8	of	of	ADP
inlawrev-2164	790	9	this	this	DET
inlawrev-2164	790	10	subchapter	subchapter	NOUN
inlawrev-2164	790	11	,	,	PUNCT
inlawrev-2164	790	12	a	a	DET
inlawrev-2164	790	13	partnership	partnership	NOUN
inlawrev-2164	790	14	agreement	agreement	NOUN
inlawrev-2164	790	15	includes	include	VERB
inlawrev-2164	790	16	any	any	DET
inlawrev-2164	790	17	modifications	modification	NOUN
inlawrev-2164	790	18	of	of	ADP
inlawrev-2164	790	19	the	the	DET
inlawrev-2164	790	20	partnership	partnership	NOUN
inlawrev-2164	790	21	agreement	agreement	NOUN
inlawrev-2164	790	22	made	make	VERB
inlawrev-2164	790	23	prior	prior	ADV
inlawrev-2164	790	24	to	to	ADP
inlawrev-2164	790	25	,	,	PUNCT
inlawrev-2164	790	26	or	or	CCONJ
inlawrev-2164	790	27	at	at	ADP
inlawrev-2164	790	28	,	,	PUNCT
inlawrev-2164	790	29	the	the	DET
inlawrev-2164	790	30	time	time	NOUN
inlawrev-2164	790	31	prescribed	prescribe	VERB
inlawrev-2164	790	32	by	by	ADP
inlawrev-2164	790	33	law	law	NOUN
inlawrev-2164	790	34	for	for	ADP
inlawrev-2164	790	35	the	the	DET
inlawrev-2164	790	36	filing	filing	NOUN
inlawrev-2164	790	37	of	of	ADP
inlawrev-2164	790	38	the	the	DET
inlawrev-2164	790	39	partnership	partnership	NOUN
inlawrev-2164	790	40	return	return	NOUN
inlawrev-2164	790	41	for	for	ADP
inlawrev-2164	790	42	the	the	DET
inlawrev-2164	790	43	taxable	taxable	ADJ
inlawrev-2164	790	44	year	year	NOUN
inlawrev-2164	790	45	(	(	PUNCT
inlawrev-2164	790	46	not	not	PART
inlawrev-2164	790	47	including	include	VERB
inlawrev-2164	790	48	extensions	extension	NOUN
inlawrev-2164	790	49	)	)	PUNCT
inlawrev-2164	790	50	which	which	PRON
inlawrev-2164	790	51	are	be	AUX
inlawrev-2164	790	52	agreed	agree	VERB
inlawrev-2164	790	53	to	to	ADP
inlawrev-2164	790	54	by	by	ADP
inlawrev-2164	790	55	all	all	DET
inlawrev-2164	790	56	the	the	DET
inlawrev-2164	790	57	partners	partner	NOUN
inlawrev-2164	790	58	or	or	CCONJ
inlawrev-2164	790	59	which	which	PRON
inlawrev-2164	790	60	are	be	AUX
inlawrev-2164	790	61	adopted	adopt	VERB
inlawrev-2164	790	62	in	in	ADP
inlawrev-2164	790	63	such	such	ADJ
inlawrev-2164	790	64	other	other	ADJ
inlawrev-2164	790	65	manner	manner	NOUN
inlawrev-2164	790	66	as	as	SCONJ
inlawrev-2164	790	67	may	may	AUX
inlawrev-2164	790	68	be	be	AUX
inlawrev-2164	790	69	provided	provide	VERB
inlawrev-2164	790	70	by	by	ADP
inlawrev-2164	790	71	the	the	DET
inlawrev-2164	790	72	partnership	partnership	NOUN
inlawrev-2164	790	73	agreement	agreement	NOUN
inlawrev-2164	790	74	.	.	PUNCT
inlawrev-2164	791	1	code	code	PROPN
inlawrev-2164	791	2	§	§	PROPN
inlawrev-2164	791	3	761(c	761(c	PROPN
inlawrev-2164	791	4	)	)	PUNCT
inlawrev-2164	791	5	.	.	PUNCT
inlawrev-2164	792	1	,	,	PUNCT
inlawrev-2164	792	2	3232	3232	NUM
inlawrev-2164	792	3	cch	cch	PROPN
inlawrev-2164	792	4	tax	tax	NOUN
inlawrev-2164	792	5	ct	ct	PROPN
inlawrev-2164	792	6	.	.	PUNCT
inlawrev-2164	793	1	mem	mem	PROPN
inlawrev-2164	793	2	.	.	PUNCT
inlawrev-2164	794	1	1307	1307	NUM
inlawrev-2164	794	2	(	(	PUNCT
inlawrev-2164	794	3	1973	1973	NUM
inlawrev-2164	794	4	)	)	PUNCT
inlawrev-2164	794	5	.	.	PUNCT
inlawrev-2164	795	1	1975	1975	NUM
inlawrev-2164	795	2	]	]	PUNCT
inlawrev-2164	795	3	realty	realty	NOUN
inlawrev-2164	795	4	shelter	shelter	NOUN
inlawrev-2164	795	5	partnerships	partnership	NOUN
inlawrev-2164	795	6	939	939	NUM
inlawrev-2164	795	7	vember	vember	PROPN
inlawrev-2164	795	8	2	2	NUM
inlawrev-2164	795	9	,	,	PUNCT
inlawrev-2164	795	10	1956	1956	NUM
inlawrev-2164	795	11	,	,	PUNCT
inlawrev-2164	795	12	one	one	NUM
inlawrev-2164	795	13	of	of	ADP
inlawrev-2164	795	14	the	the	DET
inlawrev-2164	795	15	participants	participant	NOUN
inlawrev-2164	795	16	withdrew	withdraw	VERB
inlawrev-2164	795	17	by	by	ADP
inlawrev-2164	795	18	selling	sell	VERB
inlawrev-2164	795	19	his	his	PRON
inlawrev-2164	795	20	entire	entire	ADJ
inlawrev-2164	795	21	interest	interest	NOUN
inlawrev-2164	795	22	to	to	ADP
inlawrev-2164	795	23	the	the	DET
inlawrev-2164	795	24	remaining	remain	VERB
inlawrev-2164	795	25	participants	participant	NOUN
inlawrev-2164	795	26	.	.	PUNCT
inlawrev-2164	796	1	three	three	NUM
inlawrev-2164	796	2	days	day	NOUN
inlawrev-2164	796	3	later	later	ADV
inlawrev-2164	796	4	,	,	PUNCT
inlawrev-2164	796	5	the	the	DET
inlawrev-2164	796	6	son	son	NOUN
inlawrev-2164	796	7	of	of	ADP
inlawrev-2164	796	8	one	one	NUM
inlawrev-2164	796	9	of	of	ADP
inlawrev-2164	796	10	the	the	DET
inlawrev-2164	796	11	remaining	remain	VERB
inlawrev-2164	796	12	participants	participant	NOUN
inlawrev-2164	796	13	was	be	AUX
inlawrev-2164	796	14	admitted	admit	VERB
inlawrev-2164	796	15	as	as	ADP
inlawrev-2164	796	16	a	a	DET
inlawrev-2164	796	17	twentytwo	twentytwo	NUM
inlawrev-2164	796	18	percent	percent	NOUN
inlawrev-2164	796	19	participant	participant	ADJ
inlawrev-2164	796	20	.	.	PUNCT
inlawrev-2164	797	1	a	a	DET
inlawrev-2164	797	2	deficiency	deficiency	NOUN
inlawrev-2164	797	3	was	be	AUX
inlawrev-2164	797	4	assessed	assess	VERB
inlawrev-2164	797	5	at	at	ADP
inlawrev-2164	797	6	the	the	DET
inlawrev-2164	797	7	venture	venture	NOUN
inlawrev-2164	797	8	level	level	NOUN
inlawrev-2164	797	9	for	for	ADP
inlawrev-2164	797	10	1956	1956	NUM
inlawrev-2164	797	11	,	,	PUNCT
inlawrev-2164	797	12	and	and	CCONJ
inlawrev-2164	797	13	the	the	DET
inlawrev-2164	797	14	question	question	NOUN
inlawrev-2164	797	15	was	be	AUX
inlawrev-2164	797	16	whether	whether	SCONJ
inlawrev-2164	797	17	the	the	DET
inlawrev-2164	797	18	service	service	NOUN
inlawrev-2164	797	19	could	could	AUX
inlawrev-2164	797	20	hold	hold	VERB
inlawrev-2164	797	21	the	the	DET
inlawrev-2164	797	22	son	son	NOUN
inlawrev-2164	797	23	liable	liable	ADJ
inlawrev-2164	797	24	for	for	ADP
inlawrev-2164	797	25	the	the	DET
inlawrev-2164	797	26	deficiency	deficiency	NOUN
inlawrev-2164	797	27	as	as	SCONJ
inlawrev-2164	797	28	if	if	SCONJ
inlawrev-2164	797	29	he	he	PRON
inlawrev-2164	797	30	had	have	AUX
inlawrev-2164	797	31	participated	participate	VERB
inlawrev-2164	797	32	for	for	ADP
inlawrev-2164	797	33	the	the	DET
inlawrev-2164	797	34	entire	entire	ADJ
inlawrev-2164	797	35	year	year	NOUN
inlawrev-2164	797	36	.	.	PUNCT
inlawrev-2164	798	1	the	the	DET
inlawrev-2164	798	2	son	son	NOUN
inlawrev-2164	798	3	argued	argue	VERB
inlawrev-2164	798	4	that	that	SCONJ
inlawrev-2164	798	5	his	his	PRON
inlawrev-2164	798	6	share	share	NOUN
inlawrev-2164	798	7	of	of	ADP
inlawrev-2164	798	8	profits	profit	NOUN
inlawrev-2164	798	9	and	and	CCONJ
inlawrev-2164	798	10	losses	loss	NOUN
inlawrev-2164	798	11	was	be	AUX
inlawrev-2164	798	12	intended	intend	VERB
inlawrev-2164	798	13	to	to	PART
inlawrev-2164	798	14	begin	begin	VERB
inlawrev-2164	798	15	with	with	ADP
inlawrev-2164	798	16	his	his	PRON
inlawrev-2164	798	17	admission	admission	NOUN
inlawrev-2164	798	18	to	to	ADP
inlawrev-2164	798	19	the	the	DET
inlawrev-2164	798	20	venture	venture	NOUN
inlawrev-2164	798	21	.	.	PUNCT
inlawrev-2164	799	1	the	the	DET
inlawrev-2164	799	2	servcie	servcie	NOUN
inlawrev-2164	799	3	alleged	allege	VERB
inlawrev-2164	799	4	and	and	CCONJ
inlawrev-2164	799	5	proved	prove	VERB
inlawrev-2164	799	6	that	that	SCONJ
inlawrev-2164	799	7	the	the	DET
inlawrev-2164	799	8	intent	intent	NOUN
inlawrev-2164	799	9	had	have	AUX
inlawrev-2164	799	10	been	be	AUX
inlawrev-2164	799	11	to	to	PART
inlawrev-2164	799	12	retroactively	retroactively	ADV
inlawrev-2164	799	13	amend	amend	VERB
inlawrev-2164	799	14	the	the	DET
inlawrev-2164	799	15	joint	joint	ADJ
inlawrev-2164	799	16	venture	venture	NOUN
inlawrev-2164	799	17	agreement	agreement	NOUN
inlawrev-2164	799	18	so	so	SCONJ
inlawrev-2164	799	19	that	that	SCONJ
inlawrev-2164	799	20	the	the	DET
inlawrev-2164	799	21	son	son	NOUN
inlawrev-2164	799	22	would	would	AUX
inlawrev-2164	799	23	share	share	VERB
inlawrev-2164	799	24	in	in	ADP
inlawrev-2164	799	25	the	the	DET
inlawrev-2164	799	26	entire	entire	ADJ
inlawrev-2164	799	27	year	year	NOUN
inlawrev-2164	799	28	's	's	PART
inlawrev-2164	799	29	profits	profit	NOUN
inlawrev-2164	799	30	and	and	CCONJ
inlawrev-2164	799	31	losses	loss	NOUN
inlawrev-2164	799	32	.	.	PUNCT
inlawrev-2164	800	1	indeed	indeed	ADV
inlawrev-2164	800	2	,	,	PUNCT
inlawrev-2164	800	3	on	on	ADP
inlawrev-2164	800	4	the	the	DET
inlawrev-2164	800	5	venturer	venturer	NOUN
inlawrev-2164	800	6	's	's	PART
inlawrev-2164	800	7	1956	1956	NUM
inlawrev-2164	800	8	partnership	partnership	NOUN
inlawrev-2164	800	9	return	return	NOUN
inlawrev-2164	800	10	,	,	PUNCT
inlawrev-2164	800	11	the	the	DET
inlawrev-2164	800	12	son	son	NOUN
inlawrev-2164	800	13	had	have	AUX
inlawrev-2164	800	14	been	be	AUX
inlawrev-2164	800	15	allocated	allocate	VERB
inlawrev-2164	800	16	twenty	twenty	NUM
inlawrev-2164	800	17	-	-	PUNCT
inlawrev-2164	800	18	two	two	NUM
inlawrev-2164	800	19	percent	percent	NOUN
inlawrev-2164	800	20	of	of	ADP
inlawrev-2164	800	21	the	the	DET
inlawrev-2164	800	22	partnership	partnership	NOUN
inlawrev-2164	800	23	losses	loss	NOUN
inlawrev-2164	800	24	for	for	ADP
inlawrev-2164	800	25	the	the	DET
inlawrev-2164	800	26	entire	entire	ADJ
inlawrev-2164	800	27	year	year	NOUN
inlawrev-2164	800	28	,	,	PUNCT
inlawrev-2164	800	29	and	and	CCONJ
inlawrev-2164	800	30	he	he	PRON
inlawrev-2164	800	31	had	have	AUX
inlawrev-2164	800	32	filed	file	VERB
inlawrev-2164	800	33	his	his	PRON
inlawrev-2164	800	34	individual	individual	ADJ
inlawrev-2164	800	35	return	return	NOUN
inlawrev-2164	800	36	on	on	ADP
inlawrev-2164	800	37	the	the	DET
inlawrev-2164	800	38	same	same	ADJ
inlawrev-2164	800	39	basis	basis	NOUN
inlawrev-2164	800	40	.	.	PUNCT
inlawrev-2164	801	1	the	the	DET
inlawrev-2164	801	2	service	service	NOUN
inlawrev-2164	801	3	merely	merely	ADV
inlawrev-2164	801	4	wanted	want	VERB
inlawrev-2164	801	5	to	to	PART
inlawrev-2164	801	6	hold	hold	VERB
inlawrev-2164	801	7	him	he	PRON
inlawrev-2164	801	8	responsible	responsible	ADJ
inlawrev-2164	801	9	for	for	ADP
inlawrev-2164	801	10	the	the	DET
inlawrev-2164	801	11	same	same	ADJ
inlawrev-2164	801	12	period	period	NOUN
inlawrev-2164	801	13	for	for	ADP
inlawrev-2164	801	14	what	what	PRON
inlawrev-2164	801	15	it	it	PRON
inlawrev-2164	801	16	determined	determine	VERB
inlawrev-2164	801	17	to	to	PART
inlawrev-2164	801	18	be	be	AUX
inlawrev-2164	801	19	a	a	DET
inlawrev-2164	801	20	gain	gain	NOUN
inlawrev-2164	801	21	rather	rather	ADV
inlawrev-2164	801	22	than	than	ADP
inlawrev-2164	801	23	a	a	DET
inlawrev-2164	801	24	loss	loss	NOUN
inlawrev-2164	801	25	,	,	PUNCT
inlawrev-2164	801	26	and	and	CCONJ
inlawrev-2164	801	27	the	the	DET
inlawrev-2164	801	28	court	court	NOUN
inlawrev-2164	801	29	held	hold	VERB
inlawrev-2164	801	30	it	it	PRON
inlawrev-2164	801	31	could	could	AUX
inlawrev-2164	801	32	.	.	PUNCT
inlawrev-2164	802	1	the	the	DET
inlawrev-2164	802	2	commentators	commentator	NOUN
inlawrev-2164	802	3	generally	generally	ADV
inlawrev-2164	802	4	agree	agree	VERB
inlawrev-2164	802	5	that	that	SCONJ
inlawrev-2164	802	6	rodman	rodman	NOUN
inlawrev-2164	802	7	is	be	AUX
inlawrev-2164	802	8	weak	weak	ADJ
inlawrev-2164	802	9	authority	authority	NOUN
inlawrev-2164	802	10	for	for	ADP
inlawrev-2164	802	11	retroactive	retroactive	ADJ
inlawrev-2164	802	12	allocations	allocation	NOUN
inlawrev-2164	802	13	of	of	ADP
inlawrev-2164	802	14	preadmission	preadmission	NOUN
inlawrev-2164	802	15	losses	loss	NOUN
inlawrev-2164	802	16	.	.	PUNCT
inlawrev-2164	803	1	133	133	NUM
inlawrev-2164	803	2	first	first	ADV
inlawrev-2164	803	3	,	,	PUNCT
inlawrev-2164	803	4	the	the	DET
inlawrev-2164	803	5	court	court	NOUN
inlawrev-2164	803	6	clearly	clearly	ADV
inlawrev-2164	803	7	stated	state	VERB
inlawrev-2164	803	8	that	that	SCONJ
inlawrev-2164	803	9	proration	proration	NOUN
inlawrev-2164	803	10	of	of	ADP
inlawrev-2164	803	11	income	income	NOUN
inlawrev-2164	803	12	or	or	CCONJ
inlawrev-2164	803	13	loss	loss	NOUN
inlawrev-2164	803	14	was	be	AUX
inlawrev-2164	803	15	required	require	VERB
inlawrev-2164	803	16	with	with	ADP
inlawrev-2164	803	17	respect	respect	NOUN
inlawrev-2164	803	18	to	to	ADP
inlawrev-2164	803	19	the	the	DET
inlawrev-2164	803	20	partner	partner	NOUN
inlawrev-2164	803	21	who	who	PRON
inlawrev-2164	803	22	withdrew	withdraw	VERB
inlawrev-2164	803	23	.	.	PUNCT
inlawrev-2164	804	1	second	second	ADV
inlawrev-2164	804	2	,	,	PUNCT
inlawrev-2164	804	3	the	the	DET
inlawrev-2164	804	4	court	court	NOUN
inlawrev-2164	804	5	did	do	AUX
inlawrev-2164	804	6	not	not	PART
inlawrev-2164	804	7	satisfactorily	satisfactorily	ADV
inlawrev-2164	804	8	discuss	discuss	VERB
inlawrev-2164	804	9	the	the	DET
inlawrev-2164	804	10	issue	issue	NOUN
inlawrev-2164	804	11	of	of	ADP
inlawrev-2164	804	12	retroactivity	retroactivity	NOUN
inlawrev-2164	804	13	,	,	PUNCT
inlawrev-2164	804	14	and	and	CCONJ
inlawrev-2164	804	15	its	its	PRON
inlawrev-2164	804	16	precise	precise	ADJ
inlawrev-2164	804	17	reasoning	reasoning	NOUN
inlawrev-2164	804	18	is	be	AUX
inlawrev-2164	804	19	unclear	unclear	ADJ
inlawrev-2164	804	20	.	.	PUNCT
inlawrev-2164	805	1	134	134	NUM
inlawrev-2164	805	2	although	although	SCONJ
inlawrev-2164	805	3	the	the	DET
inlawrev-2164	805	4	interests	interest	NOUN
inlawrev-2164	805	5	of	of	ADP
inlawrev-2164	805	6	the	the	DET
inlawrev-2164	805	7	three	three	NUM
inlawrev-2164	805	8	remaining	remain	VERB
inlawrev-2164	805	9	partners	partner	NOUN
inlawrev-2164	805	10	were	be	AUX
inlawrev-2164	805	11	reduced	reduce	VERB
inlawrev-2164	805	12	upon	upon	SCONJ
inlawrev-2164	805	13	the	the	DET
inlawrev-2164	805	14	son	son	NOUN
inlawrev-2164	805	15	's	's	PART
inlawrev-2164	805	16	admission	admission	NOUN
inlawrev-2164	805	17	,	,	PUNCT
inlawrev-2164	805	18	the	the	DET
inlawrev-2164	805	19	court	court	NOUN
inlawrev-2164	805	20	did	do	AUX
inlawrev-2164	805	21	not	not	PART
inlawrev-2164	805	22	mention	mention	VERB
inlawrev-2164	805	23	section	section	NOUN
inlawrev-2164	805	24	706(c	706(c	PROPN
inlawrev-2164	805	25	)	)	PUNCT
inlawrev-2164	805	26	(	(	PUNCT
inlawrev-2164	805	27	2	2	NUM
inlawrev-2164	805	28	)	)	PUNCT
inlawrev-2164	805	29	(	(	PUNCT
inlawrev-2164	805	30	b	b	NOUN
inlawrev-2164	805	31	)	)	PUNCT
inlawrev-2164	805	32	,	,	PUNCT
inlawrev-2164	805	33	which	which	PRON
inlawrev-2164	805	34	would	would	AUX
inlawrev-2164	805	35	appear	appear	VERB
inlawrev-2164	805	36	to	to	PART
inlawrev-2164	805	37	require	require	VERB
inlawrev-2164	805	38	proration	proration	NOUN
inlawrev-2164	805	39	.	.	PUNCT
inlawrev-2164	806	1	third	third	ADJ
inlawrev-2164	806	2	,	,	PUNCT
inlawrev-2164	806	3	the	the	DET
inlawrev-2164	806	4	extent	extent	NOUN
inlawrev-2164	806	5	to	to	PART
inlawrev-2164	806	6	which	which	DET
inlawrev-2164	806	7	retroactivity	retroactivity	NOUN
inlawrev-2164	806	8	was	be	AUX
inlawrev-2164	806	9	actually	actually	ADV
inlawrev-2164	806	10	involved	involve	VERB
inlawrev-2164	806	11	is	be	AUX
inlawrev-2164	806	12	unclear	unclear	ADJ
inlawrev-2164	806	13	,	,	PUNCT
inlawrev-2164	806	14	because	because	SCONJ
inlawrev-2164	806	15	the	the	DET
inlawrev-2164	806	16	government	government	NOUN
inlawrev-2164	806	17	concluded	conclude	VERB
inlawrev-2164	806	18	that	that	SCONJ
inlawrev-2164	806	19	rodman	rodman	NOUN
inlawrev-2164	806	20	"	"	PUNCT
inlawrev-2164	806	21	was	be	AUX
inlawrev-2164	806	22	active	active	ADJ
inlawrev-2164	806	23	in	in	ADP
inlawrev-2164	806	24	the	the	DET
inlawrev-2164	806	25	joint	joint	ADJ
inlawrev-2164	806	26	venture	venture	NOUN
inlawrev-2164	806	27	prior	prior	ADV
inlawrev-2164	806	28	to	to	ADP
inlawrev-2164	806	29	the	the	DET
inlawrev-2164	806	30	time	time	NOUN
inlawrev-2164	806	31	he	he	PRON
inlawrev-2164	806	32	was	be	AUX
inlawrev-2164	806	33	allegedly	allegedly	ADV
inlawrev-2164	806	34	brought	bring	VERB
inlawrev-2164	806	35	into	into	ADP
inlawrev-2164	806	36	the	the	DET
inlawrev-2164	806	37	venture	venture	NOUN
inlawrev-2164	806	38	.	.	PUNCT
inlawrev-2164	806	39	"	"	PUNCT
inlawrev-2164	807	1	135	135	NUM
inlawrev-2164	807	2	fourth	fourth	ADJ
inlawrev-2164	807	3	,	,	PUNCT
inlawrev-2164	807	4	the	the	DET
inlawrev-2164	807	5	government	government	NOUN
inlawrev-2164	807	6	,	,	PUNCT
inlawrev-2164	807	7	not	not	PART
inlawrev-2164	807	8	the	the	DET
inlawrev-2164	807	9	taxpayer	taxpayer	NOUN
inlawrev-2164	807	10	,	,	PUNCT
inlawrev-2164	807	11	attempted	attempt	VERB
inlawrev-2164	807	12	to	to	PART
inlawrev-2164	807	13	establish	establish	VERB
inlawrev-2164	807	14	retroactivity	retroactivity	NOUN
inlawrev-2164	807	15	—	—	PUNCT
inlawrev-2164	807	16	of	of	ADP
inlawrev-2164	807	17	taxable	taxable	ADJ
inlawrev-2164	807	18	income	income	NOUN
inlawrev-2164	807	19	,	,	PUNCT
inlawrev-2164	807	20	not	not	PART
inlawrev-2164	807	21	tax	tax	NOUN
inlawrev-2164	807	22	losses	loss	NOUN
inlawrev-2164	807	23	.	.	PUNCT
inlawrev-2164	808	1	the	the	DET
inlawrev-2164	808	2	court	court	NOUN
inlawrev-2164	808	3	may	may	AUX
inlawrev-2164	808	4	have	have	AUX
inlawrev-2164	808	5	felt	feel	VERB
inlawrev-2164	808	6	that	that	SCONJ
inlawrev-2164	808	7	because	because	SCONJ
inlawrev-2164	808	8	the	the	DET
inlawrev-2164	808	9	son	son	NOUN
inlawrev-2164	808	10	had	have	AUX
inlawrev-2164	808	11	claimed	claim	VERB
inlawrev-2164	808	12	losses	loss	NOUN
inlawrev-2164	808	13	for	for	ADP
inlawrev-2164	808	14	the	the	DET
inlawrev-2164	808	15	entire	entire	ADJ
inlawrev-2164	808	16	year	year	NOUN
inlawrev-2164	808	17	,	,	PUNCT
inlawrev-2164	808	18	it	it	PRON
inlawrev-2164	808	19	was	be	AUX
inlawrev-2164	808	20	not	not	PART
inlawrev-2164	808	21	unfair	unfair	ADJ
inlawrev-2164	808	22	to	to	PART
inlawrev-2164	808	23	hold	hold	VERB
inlawrev-2164	808	24	him	he	PRON
inlawrev-2164	808	25	to	to	ADP
inlawrev-2164	808	26	his	his	PRON
inlawrev-2164	808	27	claim	claim	NOUN
inlawrev-2164	808	28	to	to	ADP
inlawrev-2164	808	29	the	the	DET
inlawrev-2164	808	30	entire	entire	ADJ
inlawrev-2164	808	31	year	year	NOUN
inlawrev-2164	808	32	when	when	SCONJ
inlawrev-2164	808	33	the	the	DET
inlawrev-2164	808	34	losses	loss	NOUN
inlawrev-2164	808	35	were	be	AUX
inlawrev-2164	808	36	determined	determine	VERB
inlawrev-2164	808	37	to	to	PART
inlawrev-2164	808	38	be	be	AUX
inlawrev-2164	808	39	gains	gain	NOUN
inlawrev-2164	808	40	.	.	PUNCT
inlawrev-2164	809	1	finally	finally	ADV
inlawrev-2164	809	2	,	,	PUNCT
inlawrev-2164	809	3	the	the	DET
inlawrev-2164	809	4	holding	holding	NOUN
inlawrev-2164	809	5	is	be	AUX
inlawrev-2164	809	6	questionable	questionable	ADJ
inlawrev-2164	809	7	insofar	insofar	ADV
inlawrev-2164	809	8	as	as	SCONJ
inlawrev-2164	809	9	the	the	DET
inlawrev-2164	809	10	son	son	NOUN
inlawrev-2164	809	11	bore	bear	VERB
inlawrev-2164	809	12	a	a	DET
inlawrev-2164	809	13	share	share	NOUN
inlawrev-2164	809	14	of	of	ADP
inlawrev-2164	809	15	the	the	DET
inlawrev-2164	809	16	tax	tax	NOUN
inlawrev-2164	809	17	burden	burden	NOUN
inlawrev-2164	809	18	greater	great	ADJ
inlawrev-2164	809	19	than	than	ADP
inlawrev-2164	809	20	his	his	PRON
inlawrev-2164	809	21	share	share	NOUN
inlawrev-2164	809	22	of	of	ADP
inlawrev-2164	809	23	economic	economic	ADJ
inlawrev-2164	809	24	benefits	benefit	NOUN
inlawrev-2164	809	25	.	.	PUNCT
inlawrev-2164	810	1	in	in	ADP
inlawrev-2164	810	2	short	short	ADJ
inlawrev-2164	810	3	,	,	PUNCT
inlawrev-2164	810	4	despite	despite	SCONJ
inlawrev-2164	810	5	rodman	rodman	NOUN
inlawrev-2164	810	6	,	,	PUNCT
inlawrev-2164	810	7	there	there	PRON
inlawrev-2164	810	8	remains	remain	VERB
inlawrev-2164	810	9	a	a	DET
inlawrev-2164	810	10	clear	clear	ADJ
inlawrev-2164	810	11	possibility	possibility	NOUN
inlawrev-2164	810	12	that	that	SCONJ
inlawrev-2164	810	13	either	either	DET
inlawrev-2164	810	14	one	one	NUM
inlawrev-2164	810	15	of	of	ADP
inlawrev-2164	810	16	two	two	NUM
inlawrev-2164	810	17	provisions	provision	NOUN
inlawrev-2164	810	18	may	may	AUX
inlawrev-2164	810	19	be	be	AUX
inlawrev-2164	810	20	applied	apply	VERB
inlawrev-2164	810	21	to	to	PART
inlawrev-2164	810	22	deprive	deprive	VERB
inlawrev-2164	810	23	year	year	NOUN
inlawrev-2164	810	24	'	'	PART
inlawrev-2164	810	25	33cowan	33cowan	NUM
inlawrev-2164	810	26	,	,	PUNCT
inlawrev-2164	810	27	allocating	allocate	VERB
inlawrev-2164	810	28	the	the	DET
inlawrev-2164	810	29	tax	tax	NOUN
inlawrev-2164	810	30	shelter	shelter	NOUN
inlawrev-2164	810	31	retroactively	retroactively	ADV
inlawrev-2164	810	32	:	:	PUNCT
inlawrev-2164	810	33	the	the	DET
inlawrev-2164	810	34	rodman	rodman	NOUN
inlawrev-2164	810	35	case	case	NOUN
inlawrev-2164	810	36	,	,	PUNCT
inlawrev-2164	810	37	2	2	NUM
inlawrev-2164	810	38	j.	j.	PROPN
inlawrev-2164	810	39	real	real	ADJ
inlawrev-2164	810	40	estate	estate	NOUN
inlawrev-2164	810	41	taxation	taxation	NOUN
inlawrev-2164	810	42	5	5	NUM
inlawrev-2164	810	43	(	(	PUNCT
inlawrev-2164	810	44	1974	1974	NUM
inlawrev-2164	810	45	)	)	PUNCT
inlawrev-2164	810	46	;	;	PUNCT
inlawrev-2164	810	47	koff	koff	PROPN
inlawrev-2164	810	48	&	&	CCONJ
inlawrev-2164	810	49	hammer	hammer	PROPN
inlawrev-2164	810	50	,	,	PUNCT
inlawrev-2164	810	51	retroactive	retroactive	ADJ
inlawrev-2164	810	52	allocations	allocation	NOUN
inlawrev-2164	810	53	:	:	PUNCT
inlawrev-2164	810	54	the	the	DET
inlawrev-2164	810	55	case	case	NOUN
inlawrev-2164	810	56	against	against	ADP
inlawrev-2164	810	57	rodman	rodman	NOUN
inlawrev-2164	810	58	,	,	PUNCT
inlawrev-2164	810	59	i	i	PRON
inlawrev-2164	810	60	d.	d.	PROPN
inlawrev-2164	810	61	at	at	ADP
inlawrev-2164	810	62	18	18	NUM
inlawrev-2164	810	63	;	;	PUNCT
inlawrev-2164	810	64	mcguire	mcguire	PROPN
inlawrev-2164	810	65	,	,	PUNCT
inlawrev-2164	810	66	retroactive	retroactive	ADJ
inlawrev-2164	810	67	allocations	allocation	NOUN
inlawrev-2164	810	68	among	among	ADP
inlawrev-2164	810	69	partners	partner	NOUN
inlawrev-2164	810	70	:	:	PUNCT
inlawrev-2164	810	71	the	the	DET
inlawrev-2164	810	72	rodman	rodman	NOUN
inlawrev-2164	810	73	decision	decision	NOUN
inlawrev-2164	810	74	,	,	PUNCT
inlawrev-2164	810	75	52	52	NUM
inlawrev-2164	810	76	taxes	taxis	NOUN
inlawrev-2164	810	77	325	325	NUM
inlawrev-2164	810	78	(	(	PUNCT
inlawrev-2164	810	79	1974	1974	NUM
inlawrev-2164	810	80	)	)	PUNCT
inlawrev-2164	810	81	;	;	PUNCT
inlawrev-2164	810	82	weidner	weidner	NOUN
inlawrev-2164	810	83	,	,	PUNCT
inlawrev-2164	810	84	yearend	yearend	NOUN
inlawrev-2164	810	85	sales	sale	NOUN
inlawrev-2164	810	86	of	of	ADP
inlawrev-2164	810	87	losses	loss	NOUN
inlawrev-2164	810	88	in	in	ADP
inlawrev-2164	810	89	real	real	ADJ
inlawrev-2164	810	90	estate	estate	NOUN
inlawrev-2164	810	91	partnerships	partnership	NOUN
inlawrev-2164	810	92	,	,	PUNCT
inlawrev-2164	810	93	1974	1974	NUM
inlawrev-2164	810	94	u.	u.	PROPN
inlawrev-2164	810	95	iii	iii	PROPN
inlawrev-2164	810	96	.	.	PUNCT
inlawrev-2164	811	1	l.f	l.f	PROPN
inlawrev-2164	811	2	.	.	PROPN
inlawrev-2164	811	3	533	533	NUM
inlawrev-2164	811	4	.	.	NUM
inlawrev-2164	811	5	,	,	PUNCT
inlawrev-2164	811	6	34	34	NUM
inlawrev-2164	811	7	in	in	ADP
inlawrev-2164	811	8	fairness	fairness	NOUN
inlawrev-2164	811	9	to	to	ADP
inlawrev-2164	811	10	the	the	DET
inlawrev-2164	811	11	court	court	NOUN
inlawrev-2164	811	12	,	,	PUNCT
inlawrev-2164	811	13	it	it	PRON
inlawrev-2164	811	14	should	should	AUX
inlawrev-2164	811	15	be	be	AUX
inlawrev-2164	811	16	pointed	point	VERB
inlawrev-2164	811	17	out	out	ADP
inlawrev-2164	811	18	that	that	SCONJ
inlawrev-2164	811	19	the	the	DET
inlawrev-2164	811	20	court	court	NOUN
inlawrev-2164	811	21	and	and	CCONJ
inlawrev-2164	811	22	subsequent	subsequent	ADJ
inlawrev-2164	811	23	commentators	commentator	NOUN
inlawrev-2164	811	24	have	have	AUX
inlawrev-2164	811	25	noted	note	VERB
inlawrev-2164	811	26	that	that	SCONJ
inlawrev-2164	811	27	the	the	DET
inlawrev-2164	811	28	case	case	NOUN
inlawrev-2164	811	29	was	be	AUX
inlawrev-2164	811	30	poorly	poorly	ADV
inlawrev-2164	811	31	litigated	litigate	VERB
inlawrev-2164	811	32	.	.	PUNCT
inlawrev-2164	812	1	,	,	PUNCT
inlawrev-2164	812	2	3smcguire	3smcguire	NUM
inlawrev-2164	812	3	,	,	PUNCT
inlawrev-2164	812	4	supra	supra	PROPN
inlawrev-2164	812	5	note	note	PROPN
inlawrev-2164	812	6	133	133	NUM
inlawrev-2164	812	7	,	,	PUNCT
inlawrev-2164	812	8	at	at	ADP
inlawrev-2164	812	9	325	325	NUM
inlawrev-2164	812	10	n.3	n.3	NOUN
inlawrev-2164	812	11	.	.	PUNCT
inlawrev-2164	813	1	940	940	NUM
inlawrev-2164	813	2	indiana	indiana	PROPN
inlawrev-2164	813	3	law	law	NOUN
inlawrev-2164	813	4	review	review	NOUN
inlawrev-2164	813	5	[	[	X
inlawrev-2164	813	6	vol	vol	NOUN
inlawrev-2164	813	7	.	.	PUNCT
inlawrev-2164	813	8	8:899	8:899	AUX
inlawrev-2164	813	9	end	end	VERB
inlawrev-2164	813	10	admittees	admittee	NOUN
inlawrev-2164	813	11	the	the	DET
inlawrev-2164	813	12	benefit	benefit	NOUN
inlawrev-2164	813	13	of	of	ADP
inlawrev-2164	813	14	retroactive	retroactive	ADJ
inlawrev-2164	813	15	allocations	allocation	NOUN
inlawrev-2164	813	16	of	of	ADP
inlawrev-2164	813	17	preadmission	preadmission	NOUN
inlawrev-2164	813	18	losses	loss	NOUN
inlawrev-2164	813	19	.	.	PUNCT
inlawrev-2164	814	1	first	first	ADV
inlawrev-2164	814	2	,	,	PUNCT
inlawrev-2164	814	3	section	section	NOUN
inlawrev-2164	814	4	708	708	NUM
inlawrev-2164	814	5	provides	provide	VERB
inlawrev-2164	814	6	that	that	SCONJ
inlawrev-2164	814	7	a	a	DET
inlawrev-2164	814	8	partnership	partnership	NOUN
inlawrev-2164	814	9	is	be	AUX
inlawrev-2164	814	10	terminated	terminate	VERB
inlawrev-2164	814	11	for	for	ADP
inlawrev-2164	814	12	tax	tax	NOUN
inlawrev-2164	814	13	purposes	purpose	NOUN
inlawrev-2164	814	14	if	if	SCONJ
inlawrev-2164	814	15	there	there	PRON
inlawrev-2164	814	16	is	be	VERB
inlawrev-2164	814	17	a	a	DET
inlawrev-2164	814	18	"	"	PUNCT
inlawrev-2164	814	19	sale	sale	NOUN
inlawrev-2164	814	20	or	or	CCONJ
inlawrev-2164	814	21	exchange	exchange	NOUN
inlawrev-2164	814	22	"	"	PUNCT
inlawrev-2164	814	23	of	of	ADP
inlawrev-2164	814	24	fifty	fifty	NUM
inlawrev-2164	814	25	percent	percent	NOUN
inlawrev-2164	814	26	or	or	CCONJ
inlawrev-2164	814	27	more	more	ADJ
inlawrev-2164	814	28	of	of	ADP
inlawrev-2164	814	29	the	the	DET
inlawrev-2164	814	30	total	total	ADJ
inlawrev-2164	814	31	interest	interest	NOUN
inlawrev-2164	814	32	in	in	ADP
inlawrev-2164	814	33	partnership	partnership	NOUN
inlawrev-2164	814	34	capital	capital	NOUN
inlawrev-2164	814	35	and	and	CCONJ
inlawrev-2164	814	36	profits	profit	NOUN
inlawrev-2164	814	37	.	.	PUNCT
inlawrev-2164	815	1	this	this	DET
inlawrev-2164	815	2	provision	provision	NOUN
inlawrev-2164	815	3	clearly	clearly	ADV
inlawrev-2164	815	4	separates	separate	VERB
inlawrev-2164	815	5	termination	termination	NOUN
inlawrev-2164	815	6	of	of	ADP
inlawrev-2164	815	7	a	a	DET
inlawrev-2164	815	8	partnership	partnership	NOUN
inlawrev-2164	815	9	for	for	ADP
inlawrev-2164	815	10	federal	federal	ADJ
inlawrev-2164	815	11	income	income	NOUN
inlawrev-2164	815	12	tax	tax	NOUN
inlawrev-2164	815	13	purposes	purpose	NOUN
inlawrev-2164	815	14	from	from	ADP
inlawrev-2164	815	15	dissolution	dissolution	NOUN
inlawrev-2164	815	16	under	under	ADP
inlawrev-2164	815	17	local	local	ADJ
inlawrev-2164	815	18	law	law	NOUN
inlawrev-2164	815	19	.	.	PUNCT
inlawrev-2164	816	1	136	136	NUM
inlawrev-2164	817	1	if	if	SCONJ
inlawrev-2164	817	2	the	the	DET
inlawrev-2164	817	3	admission	admission	NOUN
inlawrev-2164	817	4	of	of	ADP
inlawrev-2164	817	5	new	new	ADJ
inlawrev-2164	817	6	partners	partner	NOUN
inlawrev-2164	817	7	constitutes	constitute	VERB
inlawrev-2164	817	8	such	such	DET
inlawrev-2164	817	9	a	a	DET
inlawrev-2164	817	10	"	"	PUNCT
inlawrev-2164	817	11	sale	sale	NOUN
inlawrev-2164	817	12	or	or	CCONJ
inlawrev-2164	817	13	exchange	exchange	NOUN
inlawrev-2164	817	14	,	,	PUNCT
inlawrev-2164	817	15	"	"	PUNCT
inlawrev-2164	817	16	the	the	DET
inlawrev-2164	817	17	newly	newly	ADV
inlawrev-2164	817	18	admitted	admit	VERB
inlawrev-2164	817	19	partners	partner	NOUN
inlawrev-2164	817	20	will	will	AUX
inlawrev-2164	817	21	be	be	AUX
inlawrev-2164	817	22	members	member	NOUN
inlawrev-2164	817	23	of	of	ADP
inlawrev-2164	817	24	a	a	DET
inlawrev-2164	817	25	new	new	ADJ
inlawrev-2164	817	26	partnership	partnership	NOUN
inlawrev-2164	817	27	,	,	PUNCT
inlawrev-2164	817	28	rather	rather	ADV
inlawrev-2164	817	29	than	than	ADP
inlawrev-2164	817	30	the	the	DET
inlawrev-2164	817	31	one	one	NOUN
inlawrev-2164	817	32	that	that	PRON
inlawrev-2164	817	33	incurred	incur	VERB
inlawrev-2164	817	34	the	the	DET
inlawrev-2164	817	35	losses	loss	NOUN
inlawrev-2164	817	36	.	.	PUNCT
inlawrev-2164	818	1	even	even	ADV
inlawrev-2164	818	2	if	if	SCONJ
inlawrev-2164	818	3	there	there	PRON
inlawrev-2164	818	4	is	be	VERB
inlawrev-2164	818	5	no	no	DET
inlawrev-2164	818	6	termination	termination	NOUN
inlawrev-2164	818	7	under	under	ADP
inlawrev-2164	818	8	section	section	NOUN
inlawrev-2164	818	9	708	708	NUM
inlawrev-2164	818	10	,	,	PUNCT
inlawrev-2164	818	11	proration	proration	NOUN
inlawrev-2164	818	12	may	may	AUX
inlawrev-2164	818	13	be	be	AUX
inlawrev-2164	818	14	required	require	VERB
inlawrev-2164	818	15	.	.	PUNCT
inlawrev-2164	819	1	section	section	NOUN
inlawrev-2164	819	2	706(c	706(c	PROPN
inlawrev-2164	819	3	)	)	PUNCT
inlawrev-2164	819	4	(	(	PUNCT
inlawrev-2164	819	5	2	2	NUM
inlawrev-2164	819	6	)	)	PUNCT
inlawrev-2164	819	7	(	(	PUNCT
inlawrev-2164	819	8	b	b	X
inlawrev-2164	819	9	)	)	PUNCT
inlawrev-2164	819	10	provides	provide	VERB
inlawrev-2164	819	11	that	that	SCONJ
inlawrev-2164	819	12	the	the	DET
inlawrev-2164	819	13	taxable	taxable	ADJ
inlawrev-2164	819	14	year	year	NOUN
inlawrev-2164	819	15	of	of	ADP
inlawrev-2164	819	16	the	the	DET
inlawrev-2164	819	17	partnership	partnership	NOUN
inlawrev-2164	819	18	shall	shall	AUX
inlawrev-2164	819	19	not	not	PART
inlawrev-2164	819	20	close	close	VERB
inlawrev-2164	819	21	with	with	ADP
inlawrev-2164	819	22	respect	respect	NOUN
inlawrev-2164	819	23	to	to	ADP
inlawrev-2164	819	24	a	a	DET
inlawrev-2164	819	25	partner	partner	NOUN
inlawrev-2164	819	26	who	who	PRON
inlawrev-2164	819	27	sells	sell	VERB
inlawrev-2164	819	28	or	or	CCONJ
inlawrev-2164	819	29	exchanges	exchange	NOUN
inlawrev-2164	819	30	less	less	ADJ
inlawrev-2164	819	31	than	than	ADP
inlawrev-2164	819	32	his	his	PRON
inlawrev-2164	819	33	entire	entire	ADJ
inlawrev-2164	819	34	interest	interest	NOUN
inlawrev-2164	819	35	in	in	ADP
inlawrev-2164	819	36	the	the	DET
inlawrev-2164	819	37	partnership	partnership	NOUN
inlawrev-2164	819	38	,	,	PUNCT
inlawrev-2164	819	39	or	or	CCONJ
inlawrev-2164	819	40	with	with	ADP
inlawrev-2164	819	41	respect	respect	NOUN
inlawrev-2164	819	42	to	to	ADP
inlawrev-2164	819	43	a	a	DET
inlawrev-2164	819	44	partner	partner	NOUN
inlawrev-2164	819	45	whose	whose	DET
inlawrev-2164	819	46	interest	interest	NOUN
inlawrev-2164	819	47	is	be	AUX
inlawrev-2164	819	48	reduced	reduce	VERB
inlawrev-2164	819	49	,	,	PUNCT
inlawrev-2164	819	50	but	but	CCONJ
inlawrev-2164	819	51	such	such	ADJ
inlawrev-2164	819	52	partner	partner	NOUN
inlawrev-2164	819	53	's	's	PART
inlawrev-2164	819	54	distributive	distributive	ADJ
inlawrev-2164	819	55	share	share	NOUN
inlawrev-2164	819	56	of	of	ADP
inlawrev-2164	819	57	items	item	NOUN
inlawrev-2164	819	58	described	describe	VERB
inlawrev-2164	819	59	in	in	ADP
inlawrev-2164	819	60	section	section	NOUN
inlawrev-2164	819	61	702(a	702(a	PROPN
inlawrev-2164	819	62	)	)	PUNCT
inlawrev-2164	819	63	shall	shall	AUX
inlawrev-2164	819	64	be	be	AUX
inlawrev-2164	819	65	determined	determine	VERB
inlawrev-2164	819	66	by	by	ADP
inlawrev-2164	819	67	taking	take	VERB
inlawrev-2164	819	68	into	into	ADP
inlawrev-2164	819	69	account	account	NOUN
inlawrev-2164	819	70	his	his	PRON
inlawrev-2164	819	71	varying	vary	VERB
inlawrev-2164	819	72	interests	interest	NOUN
inlawrev-2164	819	73	in	in	ADP
inlawrev-2164	819	74	the	the	DET
inlawrev-2164	819	75	partnership	partnership	NOUN
inlawrev-2164	819	76	during	during	ADP
inlawrev-2164	819	77	the	the	DET
inlawrev-2164	819	78	taxable	taxable	ADJ
inlawrev-2164	819	79	year	year	NOUN
inlawrev-2164	819	80	.	.	PUNCT
inlawrev-2164	820	1	137	137	NUM
inlawrev-2164	820	2	in	in	ADP
inlawrev-2164	820	3	short	short	ADJ
inlawrev-2164	820	4	,	,	PUNCT
inlawrev-2164	820	5	it	it	PRON
inlawrev-2164	820	6	can	can	AUX
inlawrev-2164	820	7	be	be	AUX
inlawrev-2164	820	8	argued	argue	VERB
inlawrev-2164	820	9	that	that	SCONJ
inlawrev-2164	820	10	the	the	DET
inlawrev-2164	820	11	interests	interest	NOUN
inlawrev-2164	820	12	of	of	ADP
inlawrev-2164	820	13	initial	initial	ADJ
inlawrev-2164	820	14	partners	partner	NOUN
inlawrev-2164	820	15	are	be	AUX
inlawrev-2164	820	16	"	"	PUNCT
inlawrev-2164	820	17	reduced	reduce	VERB
inlawrev-2164	820	18	"	"	PUNCT
inlawrev-2164	820	19	when	when	SCONJ
inlawrev-2164	820	20	newly	newly	ADV
inlawrev-2164	820	21	admitted	admit	VERB
inlawrev-2164	820	22	partners	partner	NOUN
inlawrev-2164	820	23	are	be	AUX
inlawrev-2164	820	24	passed	pass	VERB
inlawrev-2164	820	25	shares	share	NOUN
inlawrev-2164	820	26	in	in	ADP
inlawrev-2164	820	27	net	net	ADJ
inlawrev-2164	820	28	cash	cash	NOUN
inlawrev-2164	820	29	flow	flow	NOUN
inlawrev-2164	820	30	,	,	PUNCT
inlawrev-2164	820	31	proceeds	proceed	NOUN
inlawrev-2164	820	32	of	of	ADP
inlawrev-2164	820	33	refinancing	refinancing	NOUN
inlawrev-2164	820	34	or	or	CCONJ
inlawrev-2164	820	35	sale	sale	NOUN
inlawrev-2164	820	36	,	,	PUNCT
inlawrev-2164	820	37	etc	etc	X
inlawrev-2164	820	38	.	.	X
inlawrev-2164	820	39	,	,	PUNCT
inlawrev-2164	820	40	such	such	ADJ
inlawrev-2164	820	41	that	that	DET
inlawrev-2164	820	42	year	year	NOUN
inlawrev-2164	820	43	-	-	PUNCT
inlawrev-2164	820	44	end	end	NOUN
inlawrev-2164	820	45	admittees	admittee	NOUN
inlawrev-2164	820	46	may	may	AUX
inlawrev-2164	820	47	only	only	ADV
inlawrev-2164	820	48	share	share	VERB
inlawrev-2164	820	49	in	in	ADP
inlawrev-2164	820	50	the	the	DET
inlawrev-2164	820	51	partnership	partnership	NOUN
inlawrev-2164	820	52	losses	loss	NOUN
inlawrev-2164	820	53	for	for	ADP
inlawrev-2164	820	54	the	the	DET
inlawrev-2164	820	55	period	period	NOUN
inlawrev-2164	820	56	of	of	ADP
inlawrev-2164	820	57	the	the	DET
inlawrev-2164	820	58	year	year	NOUN
inlawrev-2164	820	59	during	during	ADP
inlawrev-2164	820	60	which	which	PRON
inlawrev-2164	820	61	they	they	PRON
inlawrev-2164	820	62	were	be	AUX
inlawrev-2164	820	63	members	member	NOUN
inlawrev-2164	820	64	.	.	PUNCT
inlawrev-2164	821	1	the	the	DET
inlawrev-2164	821	2	general	general	ADJ
inlawrev-2164	821	3	policy	policy	NOUN
inlawrev-2164	821	4	against	against	ADP
inlawrev-2164	821	5	trafficking	traffic	VERB
inlawrev-2164	821	6	in	in	ADP
inlawrev-2164	821	7	tax	tax	NOUN
inlawrev-2164	821	8	losses	loss	NOUN
inlawrev-2164	821	9	would	would	AUX
inlawrev-2164	821	10	support	support	VERB
inlawrev-2164	821	11	the	the	DET
inlawrev-2164	821	12	conclusion	conclusion	NOUN
inlawrev-2164	821	13	that	that	SCONJ
inlawrev-2164	821	14	these	these	DET
inlawrev-2164	821	15	two	two	NUM
inlawrev-2164	821	16	proration	proration	NOUN
inlawrev-2164	821	17	requirements	requirement	NOUN
inlawrev-2164	821	18	apply	apply	VERB
inlawrev-2164	821	19	to	to	ADP
inlawrev-2164	821	20	year	year	NOUN
inlawrev-2164	821	21	-	-	PUNCT
inlawrev-2164	821	22	end	end	NOUN
inlawrev-2164	821	23	admittees	admittee	NOUN
inlawrev-2164	821	24	and	and	CCONJ
inlawrev-2164	821	25	are	be	AUX
inlawrev-2164	821	26	not	not	PART
inlawrev-2164	821	27	superseded	supersede	VERB
inlawrev-2164	821	28	by	by	ADP
inlawrev-2164	821	29	the	the	DET
inlawrev-2164	821	30	more	more	ADV
inlawrev-2164	821	31	general	general	ADJ
inlawrev-2164	821	32	provisions	provision	NOUN
inlawrev-2164	821	33	of	of	ADP
inlawrev-2164	821	34	sections	section	NOUN
inlawrev-2164	821	35	704(a	704(a	PROPN
inlawrev-2164	821	36	)	)	PUNCT
inlawrev-2164	821	37	and	and	CCONJ
inlawrev-2164	821	38	761(c	761(c	NOUN
inlawrev-2164	821	39	)	)	PUNCT
inlawrev-2164	821	40	.	.	PUNCT
inlawrev-2164	822	1	138	138	NUM
inlawrev-2164	822	2	ix	ix	ADJ
inlawrev-2164	822	3	.	.	PUNCT
inlawrev-2164	822	4	conclusion	conclusion	NOUN
inlawrev-2164	822	5	in	in	ADP
inlawrev-2164	822	6	the	the	DET
inlawrev-2164	822	7	early	early	ADJ
inlawrev-2164	822	8	part	part	NOUN
inlawrev-2164	822	9	of	of	ADP
inlawrev-2164	822	10	the	the	DET
inlawrev-2164	822	11	nineteenth	nineteenth	ADJ
inlawrev-2164	822	12	century	century	NOUN
inlawrev-2164	822	13	,	,	PUNCT
inlawrev-2164	822	14	limited	limited	ADJ
inlawrev-2164	822	15	partnership	partnership	NOUN
inlawrev-2164	822	16	statutes	statute	NOUN
inlawrev-2164	822	17	were	be	AUX
inlawrev-2164	822	18	enacted	enact	VERB
inlawrev-2164	822	19	to	to	PART
inlawrev-2164	822	20	give	give	VERB
inlawrev-2164	822	21	profit	profit	NOUN
inlawrev-2164	822	22	-	-	PUNCT
inlawrev-2164	822	23	sharing	share	VERB
inlawrev-2164	822	24	passive	passive	ADJ
inlawrev-2164	822	25	investors	investor	NOUN
inlawrev-2164	822	26	a	a	DET
inlawrev-2164	822	27	corporate	corporate	ADJ
inlawrev-2164	822	28	-	-	PUNCT
inlawrev-2164	822	29	type	type	NOUN
inlawrev-2164	822	30	freedom	freedom	NOUN
inlawrev-2164	822	31	from	from	ADP
inlawrev-2164	822	32	enterprise	enterprise	NOUN
inlawrev-2164	822	33	liability	liability	NOUN
inlawrev-2164	822	34	prior	prior	ADV
inlawrev-2164	822	35	to	to	ADP
inlawrev-2164	822	36	the	the	DET
inlawrev-2164	822	37	general	general	ADJ
inlawrev-2164	822	38	availability	availability	NOUN
inlawrev-2164	822	39	of	of	ADP
inlawrev-2164	822	40	the	the	DET
inlawrev-2164	822	41	corporate	corporate	ADJ
inlawrev-2164	822	42	form	form	NOUN
inlawrev-2164	822	43	.	.	PUNCT
inlawrev-2164	823	1	the	the	DET
inlawrev-2164	823	2	code	code	NOUN
inlawrev-2164	823	3	has	have	VERB
inlawrev-2164	823	4	no	no	DET
inlawrev-2164	823	5	separate	separate	ADJ
inlawrev-2164	823	6	classification	classification	NOUN
inlawrev-2164	823	7	for	for	ADP
inlawrev-2164	823	8	limited	limited	ADJ
inlawrev-2164	823	9	partnerships	partnership	NOUN
inlawrev-2164	823	10	,	,	PUNCT
inlawrev-2164	823	11	which	which	PRON
inlawrev-2164	823	12	will	will	AUX
inlawrev-2164	823	13	be	be	AUX
inlawrev-2164	823	14	governed	govern	VERB
inlawrev-2164	823	15	by	by	ADP
inlawrev-2164	823	16	the	the	DET
inlawrev-2164	823	17	partnership	partnership	NOUN
inlawrev-2164	823	18	provisions	provision	NOUN
inlawrev-2164	823	19	of	of	ADP
inlawrev-2164	823	20	subchapter	subchapter	NOUN
inlawrev-2164	823	21	k	k	PROPN
inlawrev-2164	823	22	unless	unless	SCONJ
inlawrev-2164	823	23	they	they	PRON
inlawrev-2164	823	24	are	be	AUX
inlawrev-2164	823	25	classified	classify	VERB
inlawrev-2164	823	26	as	as	ADP
inlawrev-2164	823	27	corporations	corporation	NOUN
inlawrev-2164	823	28	for	for	ADP
inlawrev-2164	823	29	tax	tax	NOUN
inlawrev-2164	823	30	purposes	purpose	NOUN
inlawrev-2164	823	31	.	.	PUNCT
inlawrev-2164	824	1	the	the	DET
inlawrev-2164	824	2	present	present	ADJ
inlawrev-2164	824	3	classification	classification	NOUN
inlawrev-2164	824	4	regulations	regulation	NOUN
inlawrev-2164	824	5	are	be	AUX
inlawrev-2164	824	6	remnants	remnant	NOUN
inlawrev-2164	824	7	of	of	ADP
inlawrev-2164	824	8	the	the	DET
inlawrev-2164	824	9	attempt	attempt	NOUN
inlawrev-2164	824	10	to	to	PART
inlawrev-2164	824	11	deny	deny	VERB
inlawrev-2164	824	12	corporate	corporate	ADJ
inlawrev-2164	824	13	classification	classification	NOUN
inlawrev-2164	824	14	to	to	ADP
inlawrev-2164	824	15	professional	professional	ADJ
inlawrev-2164	824	16	associations	association	NOUN
inlawrev-2164	824	17	and	and	CCONJ
inlawrev-2164	824	18	are	be	AUX
inlawrev-2164	824	19	heavily	heavily	ADV
inlawrev-2164	824	20	biased	biased	ADJ
inlawrev-2164	824	21	,	,	PUNCT
inlawrev-2164	824	22	36see	36see	PROPN
inlawrev-2164	824	23	treas	treas	PROPN
inlawrev-2164	824	24	.	.	PUNCT
inlawrev-2164	825	1	reg	reg	PROPN
inlawrev-2164	825	2	.	.	PUNCT
inlawrev-2164	826	1	§	§	PROPN
inlawrev-2164	826	2	1.706	1.706	NUM
inlawrev-2164	826	3	-	-	SYM
inlawrev-2164	826	4	1	1	NUM
inlawrev-2164	826	5	(	(	PUNCT
inlawrev-2164	826	6	c	c	NOUN
inlawrev-2164	826	7	)	)	PUNCT
inlawrev-2164	826	8	(	(	PUNCT
inlawrev-2164	826	9	1	1	X
inlawrev-2164	826	10	)	)	PUNCT
inlawrev-2164	826	11	(	(	PUNCT
inlawrev-2164	826	12	1956	1956	NUM
inlawrev-2164	826	13	)	)	PUNCT
inlawrev-2164	826	14	.	.	PUNCT
inlawrev-2164	827	1	137code	137code	PROPN
inlawrev-2164	827	2	§	§	PROPN
inlawrev-2164	827	3	706(c)(2)(b	706(c)(2)(b	PROPN
inlawrev-2164	827	4	)	)	PUNCT
inlawrev-2164	827	5	(	(	PUNCT
inlawrev-2164	827	6	emphasis	emphasis	NOUN
inlawrev-2164	827	7	added	add	VERB
inlawrev-2164	827	8	)	)	PUNCT
inlawrev-2164	827	9	.	.	PUNCT
inlawrev-2164	827	10	'	'	PUNCT
inlawrev-2164	828	1	36	36	NUM
inlawrev-2164	828	2	the	the	DET
inlawrev-2164	828	3	refinement	refinement	NOUN
inlawrev-2164	828	4	of	of	ADP
inlawrev-2164	828	5	the	the	DET
inlawrev-2164	828	6	rules	rule	NOUN
inlawrev-2164	828	7	concerning	concern	VERB
inlawrev-2164	828	8	retroactive	retroactive	ADJ
inlawrev-2164	828	9	allocation	allocation	NOUN
inlawrev-2164	828	10	is	be	AUX
inlawrev-2164	828	11	presently	presently	ADV
inlawrev-2164	828	12	under	under	ADP
inlawrev-2164	828	13	the	the	DET
inlawrev-2164	828	14	consideration	consideration	NOUN
inlawrev-2164	828	15	of	of	ADP
inlawrev-2164	828	16	the	the	DET
inlawrev-2164	828	17	house	house	NOUN
inlawrev-2164	828	18	ways	way	NOUN
inlawrev-2164	828	19	and	and	CCONJ
inlawrev-2164	828	20	means	mean	VERB
inlawrev-2164	828	21	committee	committee	NOUN
inlawrev-2164	828	22	.	.	PUNCT
inlawrev-2164	829	1	1975	1975	NUM
inlawrev-2164	829	2	]	]	PUNCT
inlawrev-2164	829	3	realty	realty	NOUN
inlawrev-2164	829	4	shelter	shelter	VERB
inlawrev-2164	829	5	partnerships	partnership	NOUN
inlawrev-2164	829	6	941	941	NUM
inlawrev-2164	829	7	toward	toward	ADP
inlawrev-2164	829	8	classifying	classify	VERB
inlawrev-2164	829	9	as	as	ADP
inlawrev-2164	829	10	a	a	DET
inlawrev-2164	829	11	partnership	partnership	NOUN
inlawrev-2164	829	12	for	for	ADP
inlawrev-2164	829	13	tax	tax	NOUN
inlawrev-2164	829	14	purposes	purpose	NOUN
inlawrev-2164	829	15	anything	anything	PRON
inlawrev-2164	829	16	that	that	PRON
inlawrev-2164	829	17	is	be	AUX
inlawrev-2164	829	18	a	a	DET
inlawrev-2164	829	19	partnership	partnership	NOUN
inlawrev-2164	829	20	,	,	PUNCT
inlawrev-2164	829	21	general	general	ADJ
inlawrev-2164	829	22	or	or	CCONJ
inlawrev-2164	829	23	limited	limited	ADJ
inlawrev-2164	829	24	,	,	PUNCT
inlawrev-2164	829	25	under	under	ADP
inlawrev-2164	829	26	local	local	ADJ
inlawrev-2164	829	27	law	law	NOUN
inlawrev-2164	829	28	.	.	PUNCT
inlawrev-2164	830	1	the	the	DET
inlawrev-2164	830	2	service	service	NOUN
inlawrev-2164	830	3	,	,	PUNCT
inlawrev-2164	830	4	however	however	ADV
inlawrev-2164	830	5	,	,	PUNCT
inlawrev-2164	830	6	has	have	AUX
inlawrev-2164	830	7	issued	issue	VERB
inlawrev-2164	830	8	a	a	DET
inlawrev-2164	830	9	series	series	NOUN
inlawrev-2164	830	10	of	of	ADP
inlawrev-2164	830	11	revenue	revenue	NOUN
inlawrev-2164	830	12	procedures	procedure	NOUN
inlawrev-2164	830	13	that	that	PRON
inlawrev-2164	830	14	indicate	indicate	VERB
inlawrev-2164	830	15	that	that	SCONJ
inlawrev-2164	830	16	partnership	partnership	NOUN
inlawrev-2164	830	17	classification	classification	NOUN
inlawrev-2164	830	18	may	may	AUX
inlawrev-2164	830	19	be	be	AUX
inlawrev-2164	830	20	withheld	withhold	VERB
inlawrev-2164	830	21	from	from	ADP
inlawrev-2164	830	22	limited	limited	ADJ
inlawrev-2164	830	23	partnerships	partnership	NOUN
inlawrev-2164	830	24	that	that	PRON
inlawrev-2164	830	25	do	do	AUX
inlawrev-2164	830	26	not	not	PART
inlawrev-2164	830	27	have	have	VERB
inlawrev-2164	830	28	general	general	ADJ
inlawrev-2164	830	29	partners	partner	NOUN
inlawrev-2164	830	30	with	with	ADP
inlawrev-2164	830	31	substantial	substantial	ADJ
inlawrev-2164	830	32	assets	asset	NOUN
inlawrev-2164	830	33	,	,	PUNCT
inlawrev-2164	830	34	that	that	PRON
inlawrev-2164	830	35	employ	employ	VERB
inlawrev-2164	830	36	allocation	allocation	NOUN
inlawrev-2164	830	37	systems	system	NOUN
inlawrev-2164	830	38	that	that	PRON
inlawrev-2164	830	39	do	do	AUX
inlawrev-2164	830	40	not	not	PART
inlawrev-2164	830	41	accord	accord	VERB
inlawrev-2164	830	42	all	all	DET
inlawrev-2164	830	43	partners	partner	NOUN
inlawrev-2164	830	44	significant	significant	ADJ
inlawrev-2164	830	45	shares	share	NOUN
inlawrev-2164	830	46	in	in	ADP
inlawrev-2164	830	47	all	all	DET
inlawrev-2164	830	48	items	item	NOUN
inlawrev-2164	830	49	of	of	ADP
inlawrev-2164	830	50	income	income	NOUN
inlawrev-2164	830	51	and	and	CCONJ
inlawrev-2164	830	52	loss	loss	NOUN
inlawrev-2164	830	53	,	,	PUNCT
inlawrev-2164	830	54	and	and	CCONJ
inlawrev-2164	830	55	that	that	PRON
inlawrev-2164	830	56	utilize	utilize	VERB
inlawrev-2164	830	57	deduction	deduction	NOUN
inlawrev-2164	830	58	-	-	PUNCT
inlawrev-2164	830	59	generating	generate	VERB
inlawrev-2164	830	60	and	and	CCONJ
inlawrev-2164	830	61	accelerating	accelerate	VERB
inlawrev-2164	830	62	devices	device	NOUN
inlawrev-2164	830	63	to	to	ADP
inlawrev-2164	830	64	such	such	DET
inlawrev-2164	830	65	an	an	DET
inlawrev-2164	830	66	extent	extent	NOUN
inlawrev-2164	830	67	as	as	SCONJ
inlawrev-2164	830	68	to	to	PART
inlawrev-2164	830	69	suggest	suggest	VERB
inlawrev-2164	830	70	that	that	SCONJ
inlawrev-2164	830	71	the	the	DET
inlawrev-2164	830	72	partnership	partnership	NOUN
inlawrev-2164	830	73	is	be	AUX
inlawrev-2164	830	74	primarily	primarily	ADV
inlawrev-2164	830	75	for	for	ADP
inlawrev-2164	830	76	the	the	DET
inlawrev-2164	830	77	purpose	purpose	NOUN
inlawrev-2164	830	78	of	of	ADP
inlawrev-2164	830	79	generating	generate	VERB
inlawrev-2164	830	80	and	and	CCONJ
inlawrev-2164	830	81	distributing	distribute	VERB
inlawrev-2164	830	82	tax	tax	NOUN
inlawrev-2164	830	83	losses	loss	NOUN
inlawrev-2164	830	84	rather	rather	ADV
inlawrev-2164	830	85	than	than	ADP
inlawrev-2164	830	86	for	for	ADP
inlawrev-2164	830	87	economic	economic	ADJ
inlawrev-2164	830	88	profit	profit	NOUN
inlawrev-2164	830	89	.	.	PUNCT
inlawrev-2164	831	1	the	the	DET
inlawrev-2164	831	2	basic	basic	ADJ
inlawrev-2164	831	3	reason	reason	NOUN
inlawrev-2164	831	4	for	for	ADP
inlawrev-2164	831	5	going	go	VERB
inlawrev-2164	831	6	beyond	beyond	ADP
inlawrev-2164	831	7	the	the	DET
inlawrev-2164	831	8	regulations	regulation	NOUN
inlawrev-2164	831	9	is	be	AUX
inlawrev-2164	831	10	the	the	DET
inlawrev-2164	831	11	tremendous	tremendous	ADJ
inlawrev-2164	831	12	popularity	popularity	NOUN
inlawrev-2164	831	13	of	of	ADP
inlawrev-2164	831	14	limited	limited	ADJ
inlawrev-2164	831	15	partnerships	partnership	NOUN
inlawrev-2164	831	16	to	to	PART
inlawrev-2164	831	17	deliver	deliver	VERB
inlawrev-2164	831	18	tax	tax	NOUN
inlawrev-2164	831	19	losses	loss	NOUN
inlawrev-2164	831	20	to	to	ADP
inlawrev-2164	831	21	high	high	ADJ
inlawrev-2164	831	22	-	-	PUNCT
inlawrev-2164	831	23	bracket	bracket	NOUN
inlawrev-2164	831	24	limited	limited	ADJ
inlawrev-2164	831	25	partners	partner	NOUN
inlawrev-2164	831	26	who	who	PRON
inlawrev-2164	831	27	have	have	VERB
inlawrev-2164	831	28	all	all	DET
inlawrev-2164	831	29	the	the	DET
inlawrev-2164	831	30	limited	limited	ADJ
inlawrev-2164	831	31	liability	liability	NOUN
inlawrev-2164	831	32	of	of	ADP
inlawrev-2164	831	33	the	the	DET
inlawrev-2164	831	34	corporate	corporate	ADJ
inlawrev-2164	831	35	form	form	NOUN
inlawrev-2164	831	36	and	and	CCONJ
inlawrev-2164	831	37	who	who	PRON
inlawrev-2164	831	38	nevertheless	nevertheless	ADV
inlawrev-2164	831	39	claim	claim	VERB
inlawrev-2164	831	40	the	the	DET
inlawrev-2164	831	41	pass	pass	NOUN
inlawrev-2164	831	42	-	-	PUNCT
inlawrev-2164	831	43	through	through	NOUN
inlawrev-2164	831	44	of	of	ADP
inlawrev-2164	831	45	losses	loss	NOUN
inlawrev-2164	831	46	available	available	ADJ
inlawrev-2164	831	47	to	to	ADP
inlawrev-2164	831	48	partnerships	partnership	NOUN
inlawrev-2164	831	49	.	.	PUNCT
inlawrev-2164	832	1	furthermore	furthermore	ADV
inlawrev-2164	832	2	,	,	PUNCT
inlawrev-2164	832	3	limited	limited	ADJ
inlawrev-2164	832	4	partners	partner	NOUN
inlawrev-2164	832	5	deduct	deduct	VERB
inlawrev-2164	832	6	tax	tax	NOUN
inlawrev-2164	832	7	losses	loss	NOUN
inlawrev-2164	832	8	far	far	ADV
inlawrev-2164	832	9	in	in	ADP
inlawrev-2164	832	10	excess	excess	NOUN
inlawrev-2164	832	11	of	of	ADP
inlawrev-2164	832	12	their	their	PRON
inlawrev-2164	832	13	economic	economic	ADJ
inlawrev-2164	832	14	investment	investment	NOUN
inlawrev-2164	832	15	because	because	SCONJ
inlawrev-2164	832	16	of	of	ADP
inlawrev-2164	832	17	a	a	DET
inlawrev-2164	832	18	regulation	regulation	NOUN
inlawrev-2164	832	19	stating	state	VERB
inlawrev-2164	832	20	that	that	SCONJ
inlawrev-2164	832	21	limited	limited	ADJ
inlawrev-2164	832	22	partners	partner	NOUN
inlawrev-2164	832	23	may	may	AUX
inlawrev-2164	832	24	claim	claim	VERB
inlawrev-2164	832	25	partnership	partnership	NOUN
inlawrev-2164	832	26	losses	loss	NOUN
inlawrev-2164	832	27	beyond	beyond	ADP
inlawrev-2164	832	28	cash	cash	NOUN
inlawrev-2164	832	29	investment	investment	NOUN
inlawrev-2164	832	30	to	to	ADP
inlawrev-2164	832	31	the	the	DET
inlawrev-2164	832	32	further	further	ADJ
inlawrev-2164	832	33	extent	extent	NOUN
inlawrev-2164	832	34	they	they	PRON
inlawrev-2164	832	35	share	share	VERB
inlawrev-2164	832	36	in	in	ADP
inlawrev-2164	832	37	partnership	partnership	NOUN
inlawrev-2164	832	38	liabilities	liability	NOUN
inlawrev-2164	832	39	that	that	PRON
inlawrev-2164	832	40	are	be	AUX
inlawrev-2164	832	41	fully	fully	ADV
inlawrev-2164	832	42	non	non	ADJ
inlawrev-2164	832	43	-	-	NOUN
inlawrev-2164	832	44	recourse	recourse	NOUN
inlawrev-2164	832	45	.	.	PUNCT
inlawrev-2164	833	1	the	the	DET
inlawrev-2164	833	2	treasury	treasury	NOUN
inlawrev-2164	833	3	has	have	AUX
inlawrev-2164	833	4	considered	consider	VERB
inlawrev-2164	833	5	withdrawing	withdraw	VERB
inlawrev-2164	833	6	this	this	DET
inlawrev-2164	833	7	regulation	regulation	NOUN
inlawrev-2164	833	8	,	,	PUNCT
inlawrev-2164	833	9	but	but	CCONJ
inlawrev-2164	833	10	has	have	AUX
inlawrev-2164	833	11	not	not	PART
inlawrev-2164	833	12	yet	yet	ADV
inlawrev-2164	833	13	done	do	VERB
inlawrev-2164	833	14	so	so	ADV
inlawrev-2164	833	15	.	.	PUNCT
inlawrev-2164	834	1	the	the	DET
inlawrev-2164	834	2	idea	idea	NOUN
inlawrev-2164	834	3	will	will	AUX
inlawrev-2164	834	4	continue	continue	VERB
inlawrev-2164	834	5	to	to	PART
inlawrev-2164	834	6	have	have	VERB
inlawrev-2164	834	7	appeal	appeal	NOUN
inlawrev-2164	834	8	until	until	SCONJ
inlawrev-2164	834	9	some	some	DET
inlawrev-2164	834	10	sort	sort	NOUN
inlawrev-2164	834	11	of	of	ADP
inlawrev-2164	834	12	reform	reform	NOUN
inlawrev-2164	834	13	is	be	AUX
inlawrev-2164	834	14	enacted	enact	VERB
inlawrev-2164	834	15	,	,	PUNCT
inlawrev-2164	834	16	or	or	CCONJ
inlawrev-2164	834	17	until	until	SCONJ
inlawrev-2164	834	18	the	the	DET
inlawrev-2164	834	19	popularity	popularity	NOUN
inlawrev-2164	834	20	of	of	ADP
inlawrev-2164	834	21	the	the	DET
inlawrev-2164	834	22	limited	limited	ADJ
inlawrev-2164	834	23	partnership	partnership	NOUN
inlawrev-2164	834	24	somehow	somehow	ADV
inlawrev-2164	834	25	wanes	wane	VERB
inlawrev-2164	834	26	.	.	PUNCT
inlawrev-2164	835	1	in	in	ADP
inlawrev-2164	835	2	the	the	DET
inlawrev-2164	835	3	meantime	meantime	NOUN
inlawrev-2164	835	4	,	,	PUNCT
inlawrev-2164	835	5	the	the	DET
inlawrev-2164	835	6	service	service	NOUN
inlawrev-2164	835	7	can	can	AUX
inlawrev-2164	835	8	be	be	AUX
inlawrev-2164	835	9	expected	expect	VERB
inlawrev-2164	835	10	to	to	PART
inlawrev-2164	835	11	become	become	VERB
inlawrev-2164	835	12	more	more	ADV
inlawrev-2164	835	13	strict	strict	ADJ
inlawrev-2164	835	14	in	in	ADP
inlawrev-2164	835	15	its	its	PRON
inlawrev-2164	835	16	requirements	requirement	NOUN
inlawrev-2164	835	17	that	that	SCONJ
inlawrev-2164	835	18	something	something	PRON
inlawrev-2164	835	19	approaching	approach	VERB
inlawrev-2164	835	20	significant	significant	ADJ
inlawrev-2164	835	21	personal	personal	ADJ
inlawrev-2164	835	22	liability	liability	NOUN
inlawrev-2164	835	23	be	be	AUX
inlawrev-2164	835	24	present	present	ADJ
inlawrev-2164	835	25	,	,	PUNCT
inlawrev-2164	835	26	on	on	ADP
inlawrev-2164	835	27	the	the	DET
inlawrev-2164	835	28	use	use	NOUN
inlawrev-2164	835	29	of	of	ADP
inlawrev-2164	835	30	certain	certain	ADJ
inlawrev-2164	835	31	devices	device	NOUN
inlawrev-2164	835	32	to	to	PART
inlawrev-2164	835	33	generate	generate	VERB
inlawrev-2164	835	34	and	and	CCONJ
inlawrev-2164	835	35	accelerate	accelerate	VERB
inlawrev-2164	835	36	losses	loss	NOUN
inlawrev-2164	835	37	,	,	PUNCT
inlawrev-2164	835	38	such	such	ADJ
inlawrev-2164	835	39	as	as	ADP
inlawrev-2164	835	40	guaranteed	guarantee	VERB
inlawrev-2164	835	41	payments	payment	NOUN
inlawrev-2164	835	42	and	and	CCONJ
inlawrev-2164	835	43	prepayments	prepayment	NOUN
inlawrev-2164	835	44	of	of	ADP
inlawrev-2164	835	45	interest	interest	NOUN
inlawrev-2164	835	46	,	,	PUNCT
inlawrev-2164	835	47	on	on	ADP
inlawrev-2164	835	48	allocation	allocation	NOUN
inlawrev-2164	835	49	systems	system	NOUN
inlawrev-2164	835	50	designed	design	VERB
inlawrev-2164	835	51	to	to	PART
inlawrev-2164	835	52	distribute	distribute	VERB
inlawrev-2164	835	53	tax	tax	NOUN
inlawrev-2164	835	54	benefits	benefit	NOUN
inlawrev-2164	835	55	independent	independent	ADJ
inlawrev-2164	835	56	of	of	ADP
inlawrev-2164	835	57	economic	economic	ADJ
inlawrev-2164	835	58	benefits	benefit	NOUN
inlawrev-2164	835	59	,	,	PUNCT
inlawrev-2164	835	60	and	and	CCONJ
inlawrev-2164	835	61	on	on	ADP
inlawrev-2164	835	62	retroactive	retroactive	ADJ
inlawrev-2164	835	63	allocations	allocation	NOUN
inlawrev-2164	835	64	of	of	ADP
inlawrev-2164	835	65	preadmission	preadmission	NOUN
inlawrev-2164	835	66	losses	loss	NOUN
inlawrev-2164	835	67	.	.	PUNCT