id	sid	tid	token	lemma	pos
inlawrev-2204	1	1	indiana	indiana	PROPN
inlawrev-2204	1	2	law	law	PROPN
inlawrev-2204	1	3	review	review	VERB
inlawrev-2204	1	4	500	500	NUM
inlawrev-2204	1	5	indiana	indiana	PROPN
inlawrev-2204	1	6	law	law	PROPN
inlawrev-2204	1	7	review	review	NOUN
inlawrev-2204	2	1	[	[	X
inlawrev-2204	2	2	vol	vol	NOUN
inlawrev-2204	2	3	.	.	PUNCT
inlawrev-2204	2	4	9:500	9:500	NUM
inlawrev-2204	2	5	family	family	NOUN
inlawrev-2204	2	6	iiieoisie	iiieoisie	VERB
inlawrev-2204	2	7	smftisig	smftisig	NOUN
inlawrev-2204	2	8	within	within	ADP
inlawrev-2204	2	9	the	the	DET
inlawrev-2204	2	10	i.	i.	NOUN
inlawrev-2204	2	11	introduction	introduction	NOUN
inlawrev-2204	2	12	individual	individual	ADJ
inlawrev-2204	2	13	taxpayers	taxpayer	NOUN
inlawrev-2204	2	14	are	be	AUX
inlawrev-2204	2	15	acutely	acutely	ADV
inlawrev-2204	2	16	aware	aware	ADJ
inlawrev-2204	2	17	of	of	ADP
inlawrev-2204	2	18	the	the	DET
inlawrev-2204	2	19	progressive	progressive	ADJ
inlawrev-2204	2	20	income	income	NOUN
inlawrev-2204	2	21	tax	tax	NOUN
inlawrev-2204	2	22	.	.	PUNCT
inlawrev-2204	3	1	the	the	DET
inlawrev-2204	3	2	tax	tax	NOUN
inlawrev-2204	3	3	varies	vary	VERB
inlawrev-2204	3	4	from	from	ADP
inlawrev-2204	3	5	14	14	NUM
inlawrev-2204	3	6	percent	percent	NOUN
inlawrev-2204	3	7	to	to	ADP
inlawrev-2204	3	8	70	70	NUM
inlawrev-2204	3	9	percent	percent	NOUN
inlawrev-2204	3	10	of	of	ADP
inlawrev-2204	3	11	taxable	taxable	ADJ
inlawrev-2204	3	12	income/	income/	NUM
inlawrev-2204	3	13	this	this	DET
inlawrev-2204	3	14	progressive	progressive	ADJ
inlawrev-2204	3	15	rate	rate	NOUN
inlawrev-2204	3	16	structure	structure	NOUN
inlawrev-2204	3	17	provides	provide	VERB
inlawrev-2204	3	18	a	a	DET
inlawrev-2204	3	19	strong	strong	ADJ
inlawrev-2204	3	20	incentive	incentive	NOUN
inlawrev-2204	3	21	for	for	ADP
inlawrev-2204	3	22	income	income	NOUN
inlawrev-2204	3	23	shifting	shift	VERB
inlawrev-2204	3	24	within	within	ADP
inlawrev-2204	3	25	a	a	DET
inlawrev-2204	3	26	family	family	NOUN
inlawrev-2204	3	27	.	.	PUNCT
inlawrev-2204	4	1	if	if	SCONJ
inlawrev-2204	4	2	income	income	NOUN
inlawrev-2204	4	3	can	can	AUX
inlawrev-2204	4	4	be	be	AUX
inlawrev-2204	4	5	shifted	shift	VERB
inlawrev-2204	4	6	from	from	ADP
inlawrev-2204	4	7	a	a	DET
inlawrev-2204	4	8	high	high	ADJ
inlawrev-2204	4	9	tax	tax	NOUN
inlawrev-2204	4	10	bracket	bracket	NOUN
inlawrev-2204	4	11	family	family	NOUN
inlawrev-2204	4	12	member	member	NOUN
inlawrev-2204	4	13	to	to	ADP
inlawrev-2204	4	14	a	a	DET
inlawrev-2204	4	15	lower	low	ADJ
inlawrev-2204	4	16	one	one	NOUN
inlawrev-2204	4	17	,	,	PUNCT
inlawrev-2204	4	18	the	the	DET
inlawrev-2204	4	19	family	family	NOUN
inlawrev-2204	4	20	unit	unit	NOUN
inlawrev-2204	4	21	's	's	PART
inlawrev-2204	4	22	aggregate	aggregate	ADJ
inlawrev-2204	4	23	tax	tax	NOUN
inlawrev-2204	4	24	liability	liability	NOUN
inlawrev-2204	4	25	will	will	AUX
inlawrev-2204	4	26	be	be	AUX
inlawrev-2204	4	27	reduced	reduce	VERB
inlawrev-2204	4	28	.	.	PUNCT
inlawrev-2204	5	1	therefore	therefore	ADV
inlawrev-2204	5	2	,	,	PUNCT
inlawrev-2204	5	3	the	the	DET
inlawrev-2204	5	4	family	family	NOUN
inlawrev-2204	5	5	unit	unit	NOUN
inlawrev-2204	5	6	increases	increase	VERB
inlawrev-2204	5	7	its	its	PRON
inlawrev-2204	5	8	after	after	ADP
inlawrev-2204	5	9	-	-	PUNCT
inlawrev-2204	5	10	tax	tax	NOUN
inlawrev-2204	5	11	income	income	NOUN
inlawrev-2204	5	12	.	.	PUNCT
inlawrev-2204	6	1	the	the	DET
inlawrev-2204	6	2	possibility	possibility	NOUN
inlawrev-2204	6	3	of	of	ADP
inlawrev-2204	6	4	substantial	substantial	ADJ
inlawrev-2204	6	5	tax	tax	NOUN
inlawrev-2204	6	6	saving	saving	NOUN
inlawrev-2204	6	7	via	via	ADP
inlawrev-2204	6	8	income	income	NOUN
inlawrev-2204	6	9	shifting	shift	VERB
inlawrev-2204	6	10	has	have	AUX
inlawrev-2204	6	11	stimulated	stimulate	VERB
inlawrev-2204	6	12	the	the	DET
inlawrev-2204	6	13	use	use	NOUN
inlawrev-2204	6	14	of	of	ADP
inlawrev-2204	6	15	various	various	ADJ
inlawrev-2204	6	16	devices	device	NOUN
inlawrev-2204	6	17	to	to	PART
inlawrev-2204	6	18	accomplish	accomplish	VERB
inlawrev-2204	6	19	this	this	DET
inlawrev-2204	6	20	objective.^	objective.^	NOUN
inlawrev-2204	6	21	this	this	DET
inlawrev-2204	6	22	note	note	NOUN
inlawrev-2204	6	23	will	will	AUX
inlawrev-2204	6	24	examine	examine	VERB
inlawrev-2204	6	25	the	the	DET
inlawrev-2204	6	26	advisability	advisability	NOUN
inlawrev-2204	6	27	of	of	ADP
inlawrev-2204	6	28	using	use	VERB
inlawrev-2204	6	29	the	the	DET
inlawrev-2204	6	30	subchapter	subchapter	NOUN
inlawrev-2204	6	31	s	s	PART
inlawrev-2204	6	32	corporation^	corporation^	NOUN
inlawrev-2204	6	33	to	to	PART
inlawrev-2204	6	34	shift	shift	VERB
inlawrev-2204	6	35	income	income	NOUN
inlawrev-2204	6	36	within	within	ADP
inlawrev-2204	6	37	the	the	DET
inlawrev-2204	6	38	family	family	NOUN
inlawrev-2204	6	39	.	.	PUNCT
inlawrev-2204	7	1	the	the	DET
inlawrev-2204	7	2	following	follow	VERB
inlawrev-2204	7	3	example	example	NOUN
inlawrev-2204	7	4	demonstrates	demonstrate	VERB
inlawrev-2204	7	5	the	the	DET
inlawrev-2204	7	6	potential	potential	ADJ
inlawrev-2204	7	7	tax	tax	NOUN
inlawrev-2204	7	8	savings	saving	NOUN
inlawrev-2204	7	9	.	.	PUNCT
inlawrev-2204	8	1	f	f	X
inlawrev-2204	8	2	,	,	PUNCT
inlawrev-2204	8	3	the	the	DET
inlawrev-2204	8	4	principal	principal	ADJ
inlawrev-2204	8	5	shareholder	shareholder	NOUN
inlawrev-2204	8	6	in	in	ADP
inlawrev-2204	8	7	a	a	DET
inlawrev-2204	8	8	subchapter	subchapter	NOUN
inlawrev-2204	8	9	s	s	PART
inlawrev-2204	8	10	corporation	corporation	NOUN
inlawrev-2204	8	11	,	,	PUNCT
inlawrev-2204	8	12	transfers	transfer	VERB
inlawrev-2204	8	13	stock	stock	NOUN
inlawrev-2204	8	14	to	to	ADP
inlawrev-2204	8	15	his	his	PRON
inlawrev-2204	8	16	children	child	NOUN
inlawrev-2204	8	17	or	or	CCONJ
inlawrev-2204	8	18	gi	gi	NOUN
inlawrev-2204	8	19	-	-	PUNCT
inlawrev-2204	8	20	andchildren	andchildren	NOUN
inlawrev-2204	8	21	.	.	PUNCT
inlawrev-2204	9	1	a	a	DET
inlawrev-2204	9	2	transfer	transfer	NOUN
inlawrev-2204	9	3	of	of	ADP
inlawrev-2204	9	4	stock	stock	NOUN
inlawrev-2204	9	5	which	which	PRON
inlawrev-2204	9	6	produces	produce	VERB
inlawrev-2204	9	7	a	a	DET
inlawrev-2204	9	8	shift	shift	NOUN
inlawrev-2204	9	9	of	of	ADP
inlawrev-2204	9	10	$	$	SYM
inlawrev-2204	9	11	5,000	5,000	NUM
inlawrev-2204	9	12	of	of	ADP
inlawrev-2204	9	13	income	income	NOUN
inlawrev-2204	9	14	from	from	ADP
inlawrev-2204	9	15	f	f	PROPN
inlawrev-2204	9	16	in	in	ADP
inlawrev-2204	9	17	a	a	DET
inlawrev-2204	9	18	high	high	ADJ
inlawrev-2204	9	19	tax	tax	NOUN
inlawrev-2204	9	20	bracket	bracket	NOUN
inlawrev-2204	9	21	to	to	ADP
inlawrev-2204	9	22	a	a	DET
inlawrev-2204	9	23	minor	minor	ADJ
inlawrev-2204	9	24	child	child	NOUN
inlawrev-2204	9	25	with	with	ADP
inlawrev-2204	9	26	no	no	DET
inlawrev-2204	9	27	other	other	ADJ
inlawrev-2204	9	28	income	income	NOUN
inlawrev-2204	9	29	would	would	AUX
inlawrev-2204	9	30	result	result	VERB
inlawrev-2204	9	31	in	in	ADP
inlawrev-2204	9	32	a	a	DET
inlawrev-2204	9	33	significant	significant	ADJ
inlawrev-2204	9	34	tax	tax	NOUN
inlawrev-2204	9	35	saving	saving	NOUN
inlawrev-2204	9	36	in	in	ADP
inlawrev-2204	9	37	a	a	DET
inlawrev-2204	9	38	single	single	ADJ
inlawrev-2204	9	39	year.^	year.^	NOUN
inlawrev-2204	9	40	if	if	SCONJ
inlawrev-2204	9	41	this	this	DET
inlawrev-2204	9	42	yearly	yearly	ADJ
inlawrev-2204	9	43	tax	tax	NOUN
inlawrev-2204	9	44	saving	saving	NOUN
inlawrev-2204	9	45	is	be	AUX
inlawrev-2204	9	46	multiplied	multiply	VERB
inlawrev-2204	9	47	by	by	ADP
inlawrev-2204	9	48	ten	ten	NUM
inlawrev-2204	9	49	or	or	CCONJ
inlawrev-2204	9	50	fifteen	fifteen	NUM
inlawrev-2204	9	51	years	year	NOUN
inlawrev-2204	9	52	,	,	PUNCT
inlawrev-2204	9	53	the	the	DET
inlawrev-2204	9	54	tax	tax	NOUN
inlawrev-2204	9	55	saving	saving	NOUN
inlawrev-2204	9	56	for	for	ADP
inlawrev-2204	9	57	the	the	DET
inlawrev-2204	9	58	family	family	NOUN
inlawrev-2204	9	59	can	can	AUX
inlawrev-2204	9	60	accumulate	accumulate	VERB
inlawrev-2204	9	61	to	to	ADP
inlawrev-2204	9	62	a	a	DET
inlawrev-2204	9	63	substantial	substantial	ADJ
inlawrev-2204	9	64	sum	sum	NOUN
inlawrev-2204	9	65	.	.	PUNCT
inlawrev-2204	10	1	however	however	ADV
inlawrev-2204	10	2	,	,	PUNCT
inlawrev-2204	10	3	there	there	PRON
inlawrev-2204	10	4	are	be	VERB
inlawrev-2204	10	5	potential	potential	ADJ
inlawrev-2204	10	6	problems	problem	NOUN
inlawrev-2204	10	7	since	since	SCONJ
inlawrev-2204	10	8	the	the	DET
inlawrev-2204	10	9	commissioner	commissioner	NOUN
inlawrev-2204	10	10	of	of	ADP
inlawrev-2204	10	11	internal	internal	ADJ
inlawrev-2204	10	12	revenue	revenue	NOUN
inlawrev-2204	10	13	has	have	VERB
inlawrev-2204	10	14	counter	counter	NOUN
inlawrev-2204	10	15	-	-	NOUN
inlawrev-2204	10	16	weapons	weapon	NOUN
inlawrev-2204	10	17	to	to	PART
inlawrev-2204	10	18	prevent	prevent	VERB
inlawrev-2204	10	19	any	any	DET
inlawrev-2204	10	20	tax	tax	NOUN
inlawrev-2204	10	21	evasion	evasion	NOUN
inlawrev-2204	10	22	schemes.^	schemes.^	NOUN
inlawrev-2204	10	23	nevertheless	nevertheless	ADV
inlawrev-2204	10	24	,	,	PUNCT
inlawrev-2204	10	25	tax	tax	NOUN
inlawrev-2204	10	26	saving	saving	NOUN
inlawrev-2204	10	27	can	can	AUX
inlawrev-2204	10	28	be	be	AUX
inlawrev-2204	10	29	attained	attain	VERB
inlawrev-2204	10	30	if	if	SCONJ
inlawrev-2204	10	31	certain	certain	ADJ
inlawrev-2204	10	32	precautions	precaution	NOUN
inlawrev-2204	10	33	are	be	AUX
inlawrev-2204	10	34	heeded	heed	VERB
inlawrev-2204	10	35	.	.	PUNCT
inlawrev-2204	11	1	to	to	PART
inlawrev-2204	11	2	understand	understand	VERB
inlawrev-2204	11	3	what	what	PRON
inlawrev-2204	11	4	is	be	AUX
inlawrev-2204	11	5	permissible	permissible	ADJ
inlawrev-2204	11	6	and	and	CCONJ
inlawrev-2204	11	7	what	what	PRON
inlawrev-2204	11	8	is	be	AUX
inlawrev-2204	11	9	not	not	PART
inlawrev-2204	11	10	,	,	PUNCT
inlawrev-2204	11	11	a	a	DET
inlawrev-2204	11	12	general	general	ADJ
inlawrev-2204	11	13	review	review	NOUN
inlawrev-2204	11	14	of	of	ADP
inlawrev-2204	11	15	income	income	NOUN
inlawrev-2204	11	16	assignment	assignment	NOUN
inlawrev-2204	11	17	is	be	AUX
inlawrev-2204	11	18	helpful	helpful	ADJ
inlawrev-2204	11	19	.	.	PUNCT
inlawrev-2204	12	1	4nt	4nt	NOUN
inlawrev-2204	12	2	.	.	PUNCT
inlawrev-2204	13	1	rev	rev	PROPN
inlawrev-2204	13	2	.	.	PROPN
inlawrev-2204	13	3	code	code	PROPN
inlawrev-2204	13	4	of	of	ADP
inlawrev-2204	13	5	1954	1954	NUM
inlawrev-2204	13	6	,	,	PUNCT
inlawrev-2204	13	7	§	§	PROPN
inlawrev-2204	13	8	1	1	NUM
inlawrev-2204	13	9	.	.	NUM
inlawrev-2204	13	10	^see	^see	NUM
inlawrev-2204	13	11	,	,	PUNCT
inlawrev-2204	13	12	e.g.y	e.g.y	PROPN
inlawrev-2204	13	13	klaus	klaus	NOUN
inlawrev-2204	13	14	,	,	PUNCT
inlawrev-2204	13	15	tax	tax	NOUN
inlawrev-2204	13	16	considerations	consideration	NOUN
inlawrev-2204	13	17	in	in	ADP
inlawrev-2204	13	18	choice	choice	NOUN
inlawrev-2204	13	19	of	of	ADP
inlawrev-2204	13	20	family	family	NOUN
inlawrev-2204	13	21	organization	organization	NOUN
inlawrev-2204	13	22	,	,	PUNCT
inlawrev-2204	13	23	20	20	NUM
inlawrev-2204	13	24	okla	okla	NOUN
inlawrev-2204	13	25	.	.	PUNCT
inlawrev-2204	14	1	l.	l.	PROPN
inlawrev-2204	14	2	rev	rev	PROPN
inlawrev-2204	14	3	.	.	PROPN
inlawrev-2204	14	4	35	35	NUM
inlawrev-2204	14	5	(	(	PUNCT
inlawrev-2204	14	6	1967	1967	NUM
inlawrev-2204	14	7	)	)	PUNCT
inlawrev-2204	14	8	;	;	PUNCT
inlawrev-2204	14	9	malone	malone	NOUN
inlawrev-2204	14	10	,	,	PUNCT
inlawrev-2204	14	11	income	income	NOUN
inlawrev-2204	14	12	splitting	splitting	NOUN
inlawrev-2204	14	13	as	as	ADP
inlawrev-2204	14	14	a	a	DET
inlawrev-2204	14	15	means	means	NOUN
inlawrev-2204	14	16	of	of	ADP
inlawrev-2204	14	17	avoiding	avoid	VERB
inlawrev-2204	14	18	taxes	taxis	NOUN
inlawrev-2204	14	19	,	,	PUNCT
inlawrev-2204	14	20	19	19	NUM
inlawrev-2204	14	21	vand	vand	NOUN
inlawrev-2204	14	22	.	.	PUNCT
inlawrev-2204	15	1	l.	l.	PROPN
inlawrev-2204	15	2	rev	rev	PROPN
inlawrev-2204	15	3	.	.	PROPN
inlawrev-2204	15	4	1289	1289	NUM
inlawrev-2204	15	5	(	(	PUNCT
inlawrev-2204	15	6	1966	1966	NUM
inlawrev-2204	15	7	)	)	PUNCT
inlawrev-2204	15	8	;	;	PUNCT
inlawrev-2204	15	9	propp	propp	INTJ
inlawrev-2204	15	10	,	,	PUNCT
inlawrev-2204	15	11	spreading	spread	VERB
inlawrev-2204	15	12	the	the	DET
inlawrev-2204	15	13	family	family	NOUN
inlawrev-2204	15	14	income	income	NOUN
inlawrev-2204	15	15	,	,	PUNCT
inlawrev-2204	15	16	50	50	NUM
inlawrev-2204	15	17	taxes	taxis	NOUN
inlawrev-2204	15	18	197	197	NUM
inlawrev-2204	15	19	(	(	PUNCT
inlawrev-2204	15	20	1972	1972	NUM
inlawrev-2204	15	21	)	)	PUNCT
inlawrev-2204	15	22	.	.	PUNCT
inlawrev-2204	16	1	some	some	PRON
inlawrev-2204	16	2	of	of	ADP
inlawrev-2204	16	3	the	the	DET
inlawrev-2204	16	4	more	more	ADV
inlawrev-2204	16	5	popular	popular	ADJ
inlawrev-2204	16	6	tax	tax	NOUN
inlawrev-2204	16	7	shifting	shifting	NOUN
inlawrev-2204	16	8	devices	device	NOUN
inlawrev-2204	16	9	have	have	AUX
inlawrev-2204	16	10	included	include	VERB
inlawrev-2204	16	11	the	the	DET
inlawrev-2204	16	12	family	family	NOUN
inlawrev-2204	16	13	partnership	partnership	NOUN
inlawrev-2204	16	14	,	,	PUNCT
inlawrev-2204	16	15	corporation	corporation	NOUN
inlawrev-2204	16	16	,	,	PUNCT
inlawrev-2204	16	17	trust	trust	NOUN
inlawrev-2204	16	18	,	,	PUNCT
inlawrev-2204	16	19	joint	joint	ADJ
inlawrev-2204	16	20	ownership	ownership	NOUN
inlawrev-2204	16	21	,	,	PUNCT
inlawrev-2204	16	22	family	family	NOUN
inlawrev-2204	16	23	emplojnnnent	emplojnnnent	NOUN
inlawrev-2204	16	24	,	,	PUNCT
inlawrev-2204	16	25	gift	gift	NOUN
inlawrev-2204	16	26	(	(	PUNCT
inlawrev-2204	16	27	or	or	CCONJ
inlawrev-2204	16	28	sale	sale	NOUN
inlawrev-2204	16	29	)	)	PUNCT
inlawrev-2204	16	30	and	and	CCONJ
inlawrev-2204	16	31	leaseback	leaseback	NOUN
inlawrev-2204	16	32	,	,	PUNCT
inlawrev-2204	16	33	joint	joint	ADJ
inlawrev-2204	16	34	venture	venture	NOUN
inlawrev-2204	16	35	,	,	PUNCT
inlawrev-2204	16	36	and	and	CCONJ
inlawrev-2204	16	37	interest	interest	NOUN
inlawrev-2204	16	38	free	free	ADJ
inlawrev-2204	16	39	loans	loan	NOUN
inlawrev-2204	16	40	.	.	PUNCT
inlawrev-2204	17	1	^int	^int	X
inlawrev-2204	17	2	.	.	PUNCT
inlawrev-2204	18	1	rev	rev	PROPN
inlawrev-2204	18	2	.	.	PROPN
inlawrev-2204	18	3	code	code	PROPN
inlawrev-2204	18	4	of	of	ADP
inlawrev-2204	18	5	1954	1954	NUM
inlawrev-2204	18	6	,	,	PUNCT
inlawrev-2204	18	7	§	§	PROPN
inlawrev-2204	18	8	§	§	PROPN
inlawrev-2204	18	9	1371	1371	NUM
inlawrev-2204	18	10	-	-	SYM
inlawrev-2204	18	11	79	79	NUM
inlawrev-2204	18	12	.	.	PUNCT
inlawrev-2204	19	1	the	the	DET
inlawrev-2204	19	2	popularity	popularity	NOUN
inlawrev-2204	19	3	of	of	ADP
inlawrev-2204	19	4	the	the	DET
inlawrev-2204	19	5	subchapter	subchapter	NOUN
inlawrev-2204	19	6	s	s	PART
inlawrev-2204	19	7	corporation	corporation	NOUN
inlawrev-2204	19	8	is	be	AUX
inlawrev-2204	19	9	primarily	primarily	ADV
inlawrev-2204	19	10	due	due	ADJ
inlawrev-2204	19	11	to	to	ADP
inlawrev-2204	19	12	the	the	DET
inlawrev-2204	19	13	absence	absence	NOUN
inlawrev-2204	19	14	of	of	ADP
inlawrev-2204	19	15	a	a	DET
inlawrev-2204	19	16	corporate	corporate	ADJ
inlawrev-2204	19	17	tax	tax	NOUN
inlawrev-2204	19	18	.	.	PUNCT
inlawrev-2204	20	1	the	the	DET
inlawrev-2204	20	2	corporation	corporation	NOUN
inlawrev-2204	20	3	is	be	AUX
inlawrev-2204	20	4	a	a	DET
inlawrev-2204	20	5	mere	mere	ADJ
inlawrev-2204	20	6	conduit	conduit	NOUN
inlawrev-2204	20	7	for	for	ADP
inlawrev-2204	20	8	earnings	earning	NOUN
inlawrev-2204	20	9	which	which	PRON
inlawrev-2204	20	10	are	be	AUX
inlawrev-2204	20	11	passed	pass	VERB
inlawrev-2204	20	12	on	on	ADP
inlawrev-2204	20	13	to	to	ADP
inlawrev-2204	20	14	shareholders	shareholder	NOUN
inlawrev-2204	20	15	.	.	PUNCT
inlawrev-2204	21	1	taxable	taxable	ADJ
inlawrev-2204	21	2	income	income	NOUN
inlawrev-2204	21	3	is	be	AUX
inlawrev-2204	21	4	realized	realize	VERB
inlawrev-2204	21	5	only	only	ADV
inlawrev-2204	21	6	when	when	SCONJ
inlawrev-2204	21	7	the	the	DET
inlawrev-2204	21	8	dividends	dividend	NOUN
inlawrev-2204	21	9	are	be	AUX
inlawrev-2204	21	10	actually	actually	ADV
inlawrev-2204	21	11	or	or	CCONJ
inlawrev-2204	21	12	constructively	constructively	ADV
inlawrev-2204	21	13	received	receive	VERB
inlawrev-2204	21	14	by	by	ADP
inlawrev-2204	21	15	the	the	DET
inlawrev-2204	21	16	shareholder	shareholder	NOUN
inlawrev-2204	21	17	.	.	PUNCT
inlawrev-2204	22	1	^cf	^cf	PROPN
inlawrev-2204	22	2	.	.	PUNCT
inlawrev-2204	23	1	int	int	NOUN
inlawrev-2204	23	2	.	.	PUNCT
inlawrev-2204	24	1	rev	rev	PROPN
inlawrev-2204	24	2	.	.	PROPN
inlawrev-2204	24	3	code	code	PROPN
inlawrev-2204	24	4	of	of	ADP
inlawrev-2204	24	5	1954	1954	NUM
inlawrev-2204	24	6	,	,	PUNCT
inlawrev-2204	24	7	§	§	PROPN
inlawrev-2204	24	8	1	1	NUM
inlawrev-2204	24	9	.	.	PUNCT
inlawrev-2204	25	1	the	the	DET
inlawrev-2204	25	2	magnitude	magnitude	NOUN
inlawrev-2204	25	3	of	of	ADP
inlawrev-2204	25	4	the	the	DET
inlawrev-2204	25	5	saving	saving	NOUN
inlawrev-2204	25	6	depends	depend	VERB
inlawrev-2204	25	7	upon	upon	SCONJ
inlawrev-2204	25	8	the	the	DET
inlawrev-2204	25	9	relative	relative	ADJ
inlawrev-2204	25	10	tax	tax	NOUN
inlawrev-2204	25	11	brackets	bracket	NOUN
inlawrev-2204	25	12	of	of	ADP
inlawrev-2204	25	13	the	the	DET
inlawrev-2204	25	14	father	father	NOUN
inlawrev-2204	25	15	and	and	CCONJ
inlawrev-2204	25	16	child	child	NOUN
inlawrev-2204	25	17	.	.	PUNCT
inlawrev-2204	26	1	^the	^the	DET
inlawrev-2204	26	2	commissioner	commissioner	NOUN
inlawrev-2204	26	3	is	be	AUX
inlawrev-2204	26	4	empowered	empower	VERB
inlawrev-2204	26	5	to	to	PART
inlawrev-2204	26	6	reallocate	reallocate	VERB
inlawrev-2204	26	7	income	income	NOUN
inlawrev-2204	26	8	,	,	PUNCT
inlawrev-2204	26	9	deductions	deduction	NOUN
inlawrev-2204	26	10	,	,	PUNCT
inlawrev-2204	26	11	and	and	CCONJ
inlawrev-2204	26	12	credits	credit	NOUN
inlawrev-2204	26	13	to	to	PART
inlawrev-2204	26	14	prevent	prevent	VERB
inlawrev-2204	26	15	evasion	evasion	NOUN
inlawrev-2204	26	16	of	of	ADP
inlawrev-2204	26	17	taxes	taxis	NOUN
inlawrev-2204	26	18	or	or	CCONJ
inlawrev-2204	26	19	to	to	PART
inlawrev-2204	26	20	clearly	clearly	ADV
inlawrev-2204	26	21	reflect	reflect	VERB
inlawrev-2204	26	22	income	income	NOUN
inlawrev-2204	26	23	.	.	PUNCT
inlawrev-2204	27	1	int	int	NOUN
inlawrev-2204	27	2	.	.	PUNCT
inlawrev-2204	28	1	rev	rev	PROPN
inlawrev-2204	28	2	.	.	PROPN
inlawrev-2204	28	3	code	code	PROPN
inlawrev-2204	28	4	of	of	ADP
inlawrev-2204	28	5	1954	1954	NUM
inlawrev-2204	28	6	,	,	PUNCT
inlawrev-2204	28	7	§	§	PROPN
inlawrev-2204	28	8	§	§	NOUN
inlawrev-2204	28	9	482	482	NUM
inlawrev-2204	28	10	,	,	PUNCT
inlawrev-2204	28	11	1375(c	1375(c	NUM
inlawrev-2204	28	12	)	)	PUNCT
inlawrev-2204	28	13	.	.	PUNCT
inlawrev-2204	29	1	1976	1976	NUM
inlawrev-2204	29	2	]	]	PUNCT
inlawrev-2204	29	3	subchapter	subchapter	NOUN
inlawrev-2204	29	4	s	s	PART
inlawrev-2204	29	5	income	income	NOUN
inlawrev-2204	29	6	shifting	shift	VERB
inlawrev-2204	29	7	501	501	NUM
inlawrev-2204	29	8	ii	ii	NOUN
inlawrev-2204	29	9	.	.	PUNCT
inlawrev-2204	30	1	income	income	NOUN
inlawrev-2204	30	2	assignment	assignment	NOUN
inlawrev-2204	30	3	generally	generally	ADV
inlawrev-2204	30	4	the	the	DET
inlawrev-2204	30	5	commissioner	commissioner	NOUN
inlawrev-2204	30	6	for	for	ADP
inlawrev-2204	30	7	many	many	ADJ
inlawrev-2204	30	8	years	year	NOUN
inlawrev-2204	30	9	has	have	AUX
inlawrev-2204	30	10	vigorously	vigorously	ADV
inlawrev-2204	30	11	opposed	oppose	VERB
inlawrev-2204	30	12	taxpayer	taxpayer	NOUN
inlawrev-2204	30	13	efforts	effort	NOUN
inlawrev-2204	30	14	to	to	PART
inlawrev-2204	30	15	reduce	reduce	VERB
inlawrev-2204	30	16	tax	tax	NOUN
inlawrev-2204	30	17	liability	liability	NOUN
inlawrev-2204	30	18	by	by	ADP
inlawrev-2204	30	19	assignment	assignment	NOUN
inlawrev-2204	30	20	of	of	ADP
inlawrev-2204	30	21	income/	income/	NOUN
inlawrev-2204	30	22	'	'	PART
inlawrev-2204	30	23	a	a	DET
inlawrev-2204	30	24	favorite	favorite	ADJ
inlawrev-2204	30	25	scheme	scheme	NOUN
inlawrev-2204	30	26	of	of	ADP
inlawrev-2204	30	27	taxpayers	taxpayer	NOUN
inlawrev-2204	30	28	was	be	AUX
inlawrev-2204	30	29	to	to	PART
inlawrev-2204	30	30	contractually	contractually	ADV
inlawrev-2204	30	31	assign	assign	VERB
inlawrev-2204	30	32	the	the	DET
inlawrev-2204	30	33	right	right	NOUN
inlawrev-2204	30	34	to	to	ADP
inlawrev-2204	30	35	future	future	ADJ
inlawrev-2204	30	36	earnings	earning	NOUN
inlawrev-2204	30	37	to	to	ADP
inlawrev-2204	30	38	a	a	DET
inlawrev-2204	30	39	minor	minor	ADJ
inlawrev-2204	30	40	child	child	NOUN
inlawrev-2204	30	41	.	.	PUNCT
inlawrev-2204	31	1	by	by	ADP
inlawrev-2204	31	2	such	such	ADJ
inlawrev-2204	31	3	assignment	assignment	NOUN
inlawrev-2204	31	4	the	the	DET
inlawrev-2204	31	5	taxpayer	taxpayer	NOUN
inlawrev-2204	31	6	hoped	hope	VERB
inlawrev-2204	31	7	to	to	PART
inlawrev-2204	31	8	remove	remove	VERB
inlawrev-2204	31	9	earnings	earning	NOUN
inlawrev-2204	31	10	from	from	ADP
inlawrev-2204	31	11	his	his	PRON
inlawrev-2204	31	12	gross	gross	ADJ
inlawrev-2204	31	13	income	income	NOUN
inlawrev-2204	31	14	by	by	ADP
inlawrev-2204	31	15	shifting	shift	VERB
inlawrev-2204	31	16	it	it	PRON
inlawrev-2204	31	17	to	to	ADP
inlawrev-2204	31	18	the	the	DET
inlawrev-2204	31	19	gross	gross	ADJ
inlawrev-2204	31	20	income	income	NOUN
inlawrev-2204	31	21	of	of	ADP
inlawrev-2204	31	22	a	a	DET
inlawrev-2204	31	23	family	family	NOUN
inlawrev-2204	31	24	member	member	NOUN
inlawrev-2204	31	25	in	in	ADP
inlawrev-2204	31	26	a	a	DET
inlawrev-2204	31	27	lower	low	ADJ
inlawrev-2204	31	28	tax	tax	NOUN
inlawrev-2204	31	29	bracket	bracket	NOUN
inlawrev-2204	31	30	.	.	PUNCT
inlawrev-2204	32	1	if	if	SCONJ
inlawrev-2204	32	2	successful	successful	ADJ
inlawrev-2204	32	3	,	,	PUNCT
inlawrev-2204	32	4	a	a	DET
inlawrev-2204	32	5	substantial	substantial	ADJ
inlawrev-2204	32	6	tax	tax	NOUN
inlawrev-2204	32	7	saving	saving	NOUN
inlawrev-2204	32	8	was	be	AUX
inlawrev-2204	32	9	realized	realize	VERB
inlawrev-2204	32	10	.	.	PUNCT
inlawrev-2204	33	1	because	because	SCONJ
inlawrev-2204	33	2	of	of	ADP
inlawrev-2204	33	3	the	the	DET
inlawrev-2204	33	4	potentially	potentially	ADV
inlawrev-2204	33	5	large	large	ADJ
inlawrev-2204	33	6	tax	tax	NOUN
inlawrev-2204	33	7	saving	saving	NOUN
inlawrev-2204	33	8	,	,	PUNCT
inlawrev-2204	33	9	it	it	PRON
inlawrev-2204	33	10	was	be	AUX
inlawrev-2204	33	11	only	only	ADV
inlawrev-2204	33	12	a	a	DET
inlawrev-2204	33	13	matter	matter	NOUN
inlawrev-2204	33	14	of	of	ADP
inlawrev-2204	33	15	time	time	NOUN
inlawrev-2204	33	16	before	before	SCONJ
inlawrev-2204	33	17	the	the	DET
inlawrev-2204	33	18	supreme	supreme	PROPN
inlawrev-2204	33	19	court	court	PROPN
inlawrev-2204	33	20	eventually	eventually	ADV
inlawrev-2204	33	21	addressed	address	VERB
inlawrev-2204	33	22	the	the	DET
inlawrev-2204	33	23	issue	issue	NOUN
inlawrev-2204	33	24	of	of	ADP
inlawrev-2204	33	25	income	income	NOUN
inlawrev-2204	33	26	assignment	assignment	NOUN
inlawrev-2204	33	27	.	.	PUNCT
inlawrev-2204	34	1	the	the	DET
inlawrev-2204	34	2	inevitable	inevitable	ADJ
inlawrev-2204	34	3	occurred	occur	VERB
inlawrev-2204	34	4	in	in	ADP
inlawrev-2204	34	5	the	the	DET
inlawrev-2204	34	6	landmark	landmark	NOUN
inlawrev-2204	34	7	case	case	NOUN
inlawrev-2204	34	8	of	of	ADP
inlawrev-2204	34	9	lucas	lucas	PROPN
inlawrev-2204	34	10	v.	v.	PROPN
inlawrev-2204	34	11	earu	earu	PROPN
inlawrev-2204	34	12	mr	mr	PROPN
inlawrev-2204	34	13	.	.	PROPN
inlawrev-2204	34	14	and	and	CCONJ
inlawrev-2204	34	15	mrs	mrs	PROPN
inlawrev-2204	34	16	.	.	PROPN
inlawrev-2204	34	17	lucas	lucas	PROPN
inlawrev-2204	34	18	had	have	AUX
inlawrev-2204	34	19	entered	enter	VERB
inlawrev-2204	34	20	into	into	ADP
inlawrev-2204	34	21	a	a	DET
inlawrev-2204	34	22	contractual	contractual	ADJ
inlawrev-2204	34	23	agreement	agreement	NOUN
inlawrev-2204	34	24	under	under	ADP
inlawrev-2204	34	25	which	which	PRON
inlawrev-2204	34	26	all	all	DET
inlawrev-2204	34	27	acquisitions	acquisition	NOUN
inlawrev-2204	34	28	of	of	ADP
inlawrev-2204	34	29	both	both	DET
inlawrev-2204	34	30	parties	party	NOUN
inlawrev-2204	34	31	were	be	AUX
inlawrev-2204	34	32	to	to	PART
inlawrev-2204	34	33	be	be	AUX
inlawrev-2204	34	34	owned	own	VERB
inlawrev-2204	34	35	equally	equally	ADV
inlawrev-2204	34	36	,	,	PUNCT
inlawrev-2204	34	37	including	include	VERB
inlawrev-2204	34	38	income	income	NOUN
inlawrev-2204	34	39	from	from	ADP
inlawrev-2204	34	40	personal	personal	ADJ
inlawrev-2204	34	41	services	service	NOUN
inlawrev-2204	34	42	.	.	PUNCT
inlawrev-2204	35	1	nevertheless	nevertheless	ADV
inlawrev-2204	35	2	,	,	PUNCT
inlawrev-2204	35	3	the	the	DET
inlawrev-2204	35	4	supreme	supreme	PROPN
inlawrev-2204	35	5	court	court	PROPN
inlawrev-2204	35	6	held	hold	VERB
inlawrev-2204	35	7	that	that	SCONJ
inlawrev-2204	35	8	all	all	PRON
inlawrev-2204	35	9	of	of	ADP
inlawrev-2204	35	10	mr	mr	PROPN
inlawrev-2204	35	11	.	.	PROPN
inlawrev-2204	35	12	lucas	lucas	PROPN
inlawrev-2204	35	13	'	'	PART
inlawrev-2204	35	14	salary	salary	NOUN
inlawrev-2204	35	15	and	and	CCONJ
inlawrev-2204	35	16	fees	fee	NOUN
inlawrev-2204	35	17	were	be	AUX
inlawrev-2204	35	18	attributable	attributable	ADJ
inlawrev-2204	35	19	to	to	ADP
inlawrev-2204	35	20	him	he	PRON
inlawrev-2204	35	21	for	for	ADP
inlawrev-2204	35	22	tax	tax	NOUN
inlawrev-2204	35	23	purposes	purpose	NOUN
inlawrev-2204	35	24	.	.	PUNCT
inlawrev-2204	36	1	the	the	DET
inlawrev-2204	36	2	lucas	lucas	PROPN
inlawrev-2204	36	3	case	case	NOUN
inlawrev-2204	36	4	established	establish	VERB
inlawrev-2204	36	5	the	the	DET
inlawrev-2204	36	6	principle	principle	NOUN
inlawrev-2204	36	7	that	that	SCONJ
inlawrev-2204	36	8	an	an	DET
inlawrev-2204	36	9	anticipatory	anticipatory	ADJ
inlawrev-2204	36	10	assignment	assignment	NOUN
inlawrev-2204	36	11	of	of	ADP
inlawrev-2204	36	12	future	future	ADJ
inlawrev-2204	36	13	earnings	earning	NOUN
inlawrev-2204	36	14	would	would	AUX
inlawrev-2204	36	15	be	be	AUX
inlawrev-2204	36	16	ineffective	ineffective	ADJ
inlawrev-2204	36	17	to	to	PART
inlawrev-2204	36	18	shift	shift	VERB
inlawrev-2204	36	19	the	the	DET
inlawrev-2204	36	20	tax	tax	NOUN
inlawrev-2204	36	21	burden	burden	NOUN
inlawrev-2204	36	22	.	.	PUNCT
inlawrev-2204	37	1	®	®	NOUN
inlawrev-2204	37	2	despite	despite	SCONJ
inlawrev-2204	37	3	lucas	lucas	PROPN
inlawrev-2204	37	4	,	,	PUNCT
inlawrev-2204	37	5	taxpayers	taxpayer	NOUN
inlawrev-2204	37	6	continued	continue	VERB
inlawrev-2204	37	7	to	to	PART
inlawrev-2204	37	8	be	be	AUX
inlawrev-2204	37	9	fascinated	fascinated	ADJ
inlawrev-2204	37	10	with	with	ADP
inlawrev-2204	37	11	the	the	DET
inlawrev-2204	37	12	potential	potential	ADJ
inlawrev-2204	37	13	tax	tax	NOUN
inlawrev-2204	37	14	saving	saving	NOUN
inlawrev-2204	37	15	inherent	inherent	ADJ
inlawrev-2204	37	16	in	in	ADP
inlawrev-2204	37	17	assignment	assignment	NOUN
inlawrev-2204	37	18	of	of	ADP
inlawrev-2204	37	19	income	income	NOUN
inlawrev-2204	37	20	schemes	scheme	NOUN
inlawrev-2204	37	21	,	,	PUNCT
inlawrev-2204	37	22	and	and	CCONJ
inlawrev-2204	37	23	ingenious	ingenious	ADJ
inlawrev-2204	37	24	techniques	technique	NOUN
inlawrev-2204	37	25	were	be	AUX
inlawrev-2204	37	26	devised	devise	VERB
inlawrev-2204	37	27	to	to	PART
inlawrev-2204	37	28	shift	shift	VERB
inlawrev-2204	37	29	income	income	NOUN
inlawrev-2204	37	30	to	to	ADP
inlawrev-2204	37	31	low	low	ADJ
inlawrev-2204	37	32	tax	tax	NOUN
inlawrev-2204	37	33	bracket	bracket	NOUN
inlawrev-2204	37	34	family	family	NOUN
inlawrev-2204	37	35	members	member	NOUN
inlawrev-2204	37	36	.	.	PUNCT
inlawrev-2204	38	1	the	the	DET
inlawrev-2204	38	2	commissioner	commissioner	NOUN
inlawrev-2204	38	3	,	,	PUNCT
inlawrev-2204	38	4	armed	arm	VERB
inlawrev-2204	38	5	with	with	ADP
inlawrev-2204	38	6	lucas	lucas	PROPN
inlawrev-2204	38	7	,	,	PUNCT
inlawrev-2204	38	8	vigorously	vigorously	ADV
inlawrev-2204	38	9	resisted	resist	VERB
inlawrev-2204	38	10	such	such	ADJ
inlawrev-2204	38	11	efforts	effort	NOUN
inlawrev-2204	38	12	.	.	PUNCT
inlawrev-2204	39	1	one	one	NUM
inlawrev-2204	39	2	decade	decade	NOUN
inlawrev-2204	39	3	after	after	ADP
inlawrev-2204	39	4	lucas	lucas	NOUN
inlawrev-2204	39	5	,	,	PUNCT
inlawrev-2204	39	6	the	the	DET
inlawrev-2204	39	7	issue	issue	NOUN
inlawrev-2204	39	8	of	of	ADP
inlawrev-2204	39	9	assignment	assignment	NOUN
inlawrev-2204	39	10	of	of	ADP
inlawrev-2204	39	11	income	income	NOUN
inlawrev-2204	39	12	was	be	AUX
inlawrev-2204	39	13	again	again	ADV
inlawrev-2204	39	14	before	before	SCONJ
inlawrev-2204	39	15	the	the	DET
inlawrev-2204	39	16	supreme	supreme	PROPN
inlawrev-2204	39	17	court	court	PROPN
inlawrev-2204	39	18	in	in	ADP
inlawrev-2204	39	19	helvering	helvere	VERB
inlawrev-2204	39	20	v.	v.	ADP
inlawrev-2204	39	21	horst,"^	horst,"^	PROPN
inlawrev-2204	39	22	horst	horst	PROPN
inlawrev-2204	39	23	was	be	AUX
inlawrev-2204	39	24	the	the	DET
inlawrev-2204	39	25	owner	owner	NOUN
inlawrev-2204	39	26	of	of	ADP
inlawrev-2204	39	27	interest	interest	NOUN
inlawrev-2204	39	28	-	-	PUNCT
inlawrev-2204	39	29	bearing	bear	VERB
inlawrev-2204	39	30	coupon	coupon	NOUN
inlawrev-2204	39	31	bonds	bond	NOUN
inlawrev-2204	39	32	.	.	PUNCT
inlawrev-2204	40	1	as	as	SCONJ
inlawrev-2204	40	2	the	the	DET
inlawrev-2204	40	3	coupons	coupon	NOUN
inlawrev-2204	40	4	matured	mature	VERB
inlawrev-2204	40	5	,	,	PUNCT
inlawrev-2204	40	6	he	he	PRON
inlawrev-2204	40	7	would	would	AUX
inlawrev-2204	40	8	redeem	redeem	VERB
inlawrev-2204	40	9	them	they	PRON
inlawrev-2204	40	10	for	for	ADP
inlawrev-2204	40	11	interest	interest	NOUN
inlawrev-2204	40	12	income	income	NOUN
inlawrev-2204	40	13	.	.	PUNCT
inlawrev-2204	41	1	because	because	SCONJ
inlawrev-2204	41	2	he	he	PRON
inlawrev-2204	41	3	was	be	AUX
inlawrev-2204	41	4	in	in	ADP
inlawrev-2204	41	5	a	a	DET
inlawrev-2204	41	6	higher	high	ADJ
inlawrev-2204	41	7	tax	tax	NOUN
inlawrev-2204	41	8	bracket	bracket	NOUN
inlawrev-2204	41	9	than	than	ADP
inlawrev-2204	41	10	his	his	PRON
inlawrev-2204	41	11	minor	minor	ADJ
inlawrev-2204	41	12	son	son	NOUN
inlawrev-2204	41	13	,	,	PUNCT
inlawrev-2204	41	14	mr	mr	PROPN
inlawrev-2204	41	15	.	.	PROPN
inlawrev-2204	41	16	horst	horst	PROPN
inlawrev-2204	41	17	transferred	transfer	VERB
inlawrev-2204	41	18	the	the	DET
inlawrev-2204	41	19	unmatured	unmatured	ADJ
inlawrev-2204	41	20	coupons	coupon	NOUN
inlawrev-2204	41	21	to	to	ADP
inlawrev-2204	41	22	his	his	PRON
inlawrev-2204	41	23	son	son	NOUN
inlawrev-2204	41	24	and	and	CCONJ
inlawrev-2204	41	25	directed	direct	VERB
inlawrev-2204	41	26	that	that	SCONJ
inlawrev-2204	41	27	interest	interest	NOUN
inlawrev-2204	41	28	payments	payment	NOUN
inlawrev-2204	41	29	be	be	AUX
inlawrev-2204	41	30	made	make	VERB
inlawrev-2204	41	31	to	to	ADP
inlawrev-2204	41	32	his	his	PRON
inlawrev-2204	41	33	son	son	NOUN
inlawrev-2204	41	34	.	.	PUNCT
inlawrev-2204	42	1	the	the	DET
inlawrev-2204	42	2	commissioner	commissioner	NOUN
inlawrev-2204	42	3	objected	object	VERB
inlawrev-2204	42	4	to	to	ADP
inlawrev-2204	42	5	this	this	DET
inlawrev-2204	42	6	tax	tax	NOUN
inlawrev-2204	42	7	saving	saving	NOUN
inlawrev-2204	42	8	arrangement	arrangement	NOUN
inlawrev-2204	42	9	on	on	ADP
inlawrev-2204	42	10	the	the	DET
inlawrev-2204	42	11	grounds	ground	NOUN
inlawrev-2204	42	12	of	of	ADP
inlawrev-2204	42	13	lucas	lucas	NOUN
inlawrev-2204	42	14	.	.	PUNCT
inlawrev-2204	43	1	the	the	DET
inlawrev-2204	43	2	supreme	supreme	PROPN
inlawrev-2204	43	3	court	court	PROPN
inlawrev-2204	43	4	agreed	agree	VERB
inlawrev-2204	43	5	with	with	ADP
inlawrev-2204	43	6	the	the	DET
inlawrev-2204	43	7	commissioner	commissioner	NOUN
inlawrev-2204	43	8	and	and	CCONJ
inlawrev-2204	43	9	held	hold	VERB
inlawrev-2204	43	10	that	that	SCONJ
inlawrev-2204	43	11	the	the	DET
inlawrev-2204	43	12	father	father	NOUN
inlawrev-2204	43	13	's	's	PART
inlawrev-2204	43	14	transfer	transfer	NOUN
inlawrev-2204	43	15	of	of	ADP
inlawrev-2204	43	16	the	the	DET
inlawrev-2204	43	17	unmatured	unmatured	ADJ
inlawrev-2204	43	18	bond	bond	NOUN
inlawrev-2204	43	19	interest	interest	NOUN
inlawrev-2204	43	20	coupon	coupon	NOUN
inlawrev-2204	43	21	to	to	ADP
inlawrev-2204	43	22	his	his	PRON
inlawrev-2204	43	23	son	son	NOUN
inlawrev-2204	43	24	was	be	AUX
inlawrev-2204	43	25	insufficient	insufficient	ADJ
inlawrev-2204	43	26	to	to	PART
inlawrev-2204	43	27	transfer	transfer	VERB
inlawrev-2204	43	28	the	the	DET
inlawrev-2204	43	29	tax	tax	NOUN
inlawrev-2204	43	30	burden	burden	NOUN
inlawrev-2204	43	31	on	on	ADP
inlawrev-2204	43	32	the	the	DET
inlawrev-2204	43	33	interest	interest	NOUN
inlawrev-2204	43	34	income	income	NOUN
inlawrev-2204	43	35	.	.	PUNCT
inlawrev-2204	44	1	perhaps	perhaps	ADV
inlawrev-2204	44	2	the	the	DET
inlawrev-2204	44	3	most	most	ADV
inlawrev-2204	44	4	enlightening	enlightening	ADJ
inlawrev-2204	44	5	part	part	NOUN
inlawrev-2204	44	6	of	of	ADP
inlawrev-2204	44	7	the	the	DET
inlawrev-2204	44	8	opinion	opinion	NOUN
inlawrev-2204	44	9	was	be	AUX
inlawrev-2204	44	10	a	a	DET
inlawrev-2204	44	11	statement	statement	NOUN
inlawrev-2204	44	12	by	by	ADP
inlawrev-2204	44	13	mr	mr	PROPN
inlawrev-2204	44	14	.	.	PROPN
inlawrev-2204	44	15	justice	justice	PROPN
inlawrev-2204	44	16	stone	stone	PROPN
inlawrev-2204	44	17	,	,	PUNCT
inlawrev-2204	44	18	writing	write	VERB
inlawrev-2204	44	19	for	for	ADP
inlawrev-2204	44	20	the	the	DET
inlawrev-2204	44	21	court	court	NOUN
inlawrev-2204	44	22	.	.	PUNCT
inlawrev-2204	45	1	^see	^see	NUM
inlawrev-2204	46	1	generally	generally	ADV
inlawrev-2204	46	2	rice	rice	NOUN
inlawrev-2204	46	3	,	,	PUNCT
inlawrev-2204	46	4	judicial	judicial	ADJ
inlawrev-2204	46	5	trends	trend	NOUN
inlawrev-2204	46	6	in	in	ADP
inlawrev-2204	46	7	gratuitous	gratuitous	ADJ
inlawrev-2204	46	8	assignments	assignment	NOUN
inlawrev-2204	46	9	to	to	PART
inlawrev-2204	46	10	avoid	avoid	VERB
inlawrev-2204	46	11	federal	federal	ADJ
inlawrev-2204	46	12	income	income	NOUN
inlawrev-2204	46	13	taxes	taxis	NOUN
inlawrev-2204	46	14	,	,	PUNCT
inlawrev-2204	46	15	64	64	NUM
inlawrev-2204	46	16	yale	yale	PROPN
inlawrev-2204	46	17	l.j	l.j	PROPN
inlawrev-2204	46	18	.	.	PROPN
inlawrev-2204	46	19	991	991	NUM
inlawrev-2204	46	20	(	(	PUNCT
inlawrev-2204	46	21	1955	1955	NUM
inlawrev-2204	46	22	)	)	PUNCT
inlawrev-2204	46	23	.	.	PUNCT
inlawrev-2204	47	1	^281	^281	ADP
inlawrev-2204	47	2	u.s	u.s	PROPN
inlawrev-2204	47	3	.	.	PROPN
inlawrev-2204	47	4	ill	ill	PROPN
inlawrev-2204	47	5	(	(	PUNCT
inlawrev-2204	47	6	1930	1930	NUM
inlawrev-2204	47	7	)	)	PUNCT
inlawrev-2204	47	8	.	.	PUNCT
inlawrev-2204	48	1	^id	^id	PROPN
inlawrev-2204	48	2	.	.	PUNCT
inlawrev-2204	49	1	at	at	ADP
inlawrev-2204	49	2	114	114	NUM
inlawrev-2204	49	3	.	.	PUNCT
inlawrev-2204	50	1	see	see	VERB
inlawrev-2204	50	2	also	also	ADV
inlawrev-2204	50	3	burnet	burnet	PROPN
inlawrev-2204	50	4	v.	v.	PROPN
inlawrev-2204	50	5	leininger	leininger	PROPN
inlawrev-2204	50	6	,	,	PUNCT
inlawrev-2204	50	7	285	285	NUM
inlawrev-2204	50	8	u.s	u.s	PROPN
inlawrev-2204	50	9	.	.	PROPN
inlawrev-2204	50	10	136	136	NUM
inlawrev-2204	50	11	(	(	PUNCT
inlawrev-2204	50	12	1932	1932	NUM
inlawrev-2204	50	13	)	)	PUNCT
inlawrev-2204	50	14	(	(	PUNCT
inlawrev-2204	50	15	disallowing	disallow	VERB
inlawrev-2204	50	16	a	a	DET
inlawrev-2204	50	17	purported	purport	VERB
inlawrev-2204	50	18	assignment	assignment	NOUN
inlawrev-2204	50	19	to	to	ADP
inlawrev-2204	50	20	the	the	DET
inlawrev-2204	50	21	taxpayer	taxpayer	NOUN
inlawrev-2204	50	22	's	's	PART
inlawrev-2204	50	23	wife	wife	NOUN
inlawrev-2204	50	24	of	of	ADP
inlawrev-2204	50	25	a	a	DET
inlawrev-2204	50	26	one	one	NUM
inlawrev-2204	50	27	-	-	PUNCT
inlawrev-2204	50	28	half	half	NOUN
inlawrev-2204	50	29	share	share	NOUN
inlawrev-2204	50	30	in	in	ADP
inlawrev-2204	50	31	his	his	PRON
inlawrev-2204	50	32	interest	interest	NOUN
inlawrev-2204	50	33	in	in	ADP
inlawrev-2204	50	34	a	a	DET
inlawrev-2204	50	35	partnership	partnership	NOUN
inlawrev-2204	50	36	)	)	PUNCT
inlawrev-2204	50	37	.	.	PUNCT
inlawrev-2204	51	1	lucas	lucas	PROPN
inlawrev-2204	51	2	is	be	AUX
inlawrev-2204	51	3	perhaps	perhaps	ADV
inlawrev-2204	51	4	best	well	ADV
inlawrev-2204	51	5	remembered	remember	VERB
inlawrev-2204	51	6	by	by	ADP
inlawrev-2204	51	7	the	the	DET
inlawrev-2204	51	8	fruit	fruit	NOUN
inlawrev-2204	51	9	and	and	CCONJ
inlawrev-2204	51	10	tree	tree	NOUN
inlawrev-2204	51	11	metaphor	metaphor	NOUN
inlawrev-2204	51	12	:	:	PUNCT
inlawrev-2204	51	13	"	"	PUNCT
inlawrev-2204	51	14	[	[	X
inlawrev-2204	51	15	n]o	n]o	NOUN
inlawrev-2204	51	16	distinction	distinction	NOUN
inlawrev-2204	51	17	can	can	AUX
inlawrev-2204	51	18	be	be	AUX
inlawrev-2204	51	19	taken	take	VERB
inlawrev-2204	51	20	according	accord	VERB
inlawrev-2204	51	21	to	to	ADP
inlawrev-2204	51	22	the	the	DET
inlawrev-2204	51	23	motives	motive	NOUN
inlawrev-2204	51	24	leading	lead	VERB
inlawrev-2204	51	25	to	to	ADP
inlawrev-2204	51	26	the	the	DET
inlawrev-2204	51	27	arrangement	arrangement	NOUN
inlawrev-2204	51	28	by	by	ADP
inlawrev-2204	51	29	which	which	PRON
inlawrev-2204	51	30	the	the	DET
inlawrev-2204	51	31	fruits	fruit	NOUN
inlawrev-2204	51	32	are	be	AUX
inlawrev-2204	51	33	attributed	attribute	VERB
inlawrev-2204	51	34	to	to	ADP
inlawrev-2204	51	35	a	a	DET
inlawrev-2204	51	36	different	different	ADJ
inlawrev-2204	51	37	tree	tree	NOUN
inlawrev-2204	51	38	from	from	ADP
inlawrev-2204	51	39	that	that	PRON
inlawrev-2204	51	40	on	on	ADP
inlawrev-2204	51	41	which	which	PRON
inlawrev-2204	51	42	they	they	PRON
inlawrev-2204	51	43	grew	grow	VERB
inlawrev-2204	51	44	.	.	PUNCT
inlawrev-2204	51	45	"	"	PUNCT
inlawrev-2204	52	1	281	281	NUM
inlawrev-2204	52	2	u.s	u.s	PROPN
inlawrev-2204	52	3	.	.	PROPN
inlawrev-2204	52	4	at	at	ADP
inlawrev-2204	52	5	115	115	NUM
inlawrev-2204	52	6	.	.	PUNCT
inlawrev-2204	53	1	9311	9311	NUM
inlawrev-2204	53	2	u.s	u.s	PROPN
inlawrev-2204	53	3	.	.	PROPN
inlawrev-2204	53	4	112	112	NUM
inlawrev-2204	53	5	(	(	PUNCT
inlawrev-2204	53	6	1940	1940	NUM
inlawrev-2204	53	7	)	)	PUNCT
inlawrev-2204	53	8	.	.	PUNCT
inlawrev-2204	54	1	502	502	NUM
inlawrev-2204	54	2	indiana	indiana	PROPN
inlawrev-2204	54	3	law	law	PROPN
inlawrev-2204	54	4	review	review	NOUN
inlawrev-2204	54	5	[	[	X
inlawrev-2204	54	6	vol	vol	NOUN
inlawrev-2204	54	7	.	.	PUNCT
inlawrev-2204	54	8	9:500	9:500	NUM
inlawrev-2204	55	1	the	the	DET
inlawrev-2204	55	2	dominant	dominant	ADJ
inlawrev-2204	55	3	purpose	purpose	NOUN
inlawrev-2204	55	4	of	of	ADP
inlawrev-2204	55	5	the	the	DET
inlawrev-2204	55	6	revenue	revenue	NOUN
inlawrev-2204	55	7	laws	law	NOUN
inlawrev-2204	55	8	is	be	AUX
inlawrev-2204	55	9	the	the	DET
inlawrev-2204	55	10	taxation	taxation	NOUN
inlawrev-2204	55	11	of	of	ADP
inlawrev-2204	55	12	income	income	NOUN
inlawrev-2204	55	13	to	to	ADP
inlawrev-2204	55	14	those	those	PRON
inlawrev-2204	55	15	who	who	PRON
inlawrev-2204	55	16	earn	earn	VERB
inlawrev-2204	55	17	or	or	CCONJ
inlawrev-2204	55	18	otherwise	otherwise	ADV
inlawrev-2204	55	19	create	create	VERB
inlawrev-2204	55	20	the	the	DET
inlawrev-2204	55	21	right	right	NOUN
inlawrev-2204	55	22	to	to	PART
inlawrev-2204	55	23	receive	receive	VERB
inlawrev-2204	55	24	it	it	PRON
inlawrev-2204	55	25	and	and	CCONJ
inlawrev-2204	55	26	enjoy	enjoy	VERB
inlawrev-2204	55	27	the	the	DET
inlawrev-2204	55	28	benefit	benefit	NOUN
inlawrev-2204	55	29	of	of	ADP
inlawrev-2204	55	30	it	it	PRON
inlawrev-2204	55	31	when	when	SCONJ
inlawrev-2204	55	32	paid	pay	VERB
inlawrev-2204	55	33	;	;	PUNCT
inlawrev-2204	55	34	°	°	ADP
inlawrev-2204	55	35	the	the	DET
inlawrev-2204	55	36	court	court	NOUN
inlawrev-2204	55	37	concluded	conclude	VERB
inlawrev-2204	55	38	that	that	SCONJ
inlawrev-2204	55	39	even	even	ADV
inlawrev-2204	55	40	though	though	SCONJ
inlawrev-2204	55	41	mr	mr	PROPN
inlawrev-2204	55	42	.	.	PROPN
inlawrev-2204	55	43	horst	horst	PROPN
inlawrev-2204	55	44	had	have	AUX
inlawrev-2204	55	45	directed	direct	VERB
inlawrev-2204	55	46	that	that	SCONJ
inlawrev-2204	55	47	payment	payment	NOUN
inlawrev-2204	55	48	be	be	AUX
inlawrev-2204	55	49	made	make	VERB
inlawrev-2204	55	50	to	to	ADP
inlawrev-2204	55	51	his	his	PRON
inlawrev-2204	55	52	son	son	NOUN
inlawrev-2204	55	53	,	,	PUNCT
inlawrev-2204	55	54	he	he	PRON
inlawrev-2204	55	55	had	have	AUX
inlawrev-2204	55	56	created	create	VERB
inlawrev-2204	55	57	the	the	DET
inlawrev-2204	55	58	right	right	NOUN
inlawrev-2204	55	59	to	to	PART
inlawrev-2204	55	60	receive	receive	VERB
inlawrev-2204	55	61	the	the	DET
inlawrev-2204	55	62	pa	pa	PROPN
inlawrev-2204	55	63	>	>	PROPN
inlawrev-2204	55	64	tnent	tnent	PROPN
inlawrev-2204	55	65	.	.	PUNCT
inlawrev-2204	56	1	therefore	therefore	ADV
inlawrev-2204	56	2	,	,	PUNCT
inlawrev-2204	56	3	he	he	PRON
inlawrev-2204	56	4	had	have	VERB
inlawrev-2204	56	5	to	to	PART
inlawrev-2204	56	6	bear	bear	VERB
inlawrev-2204	56	7	the	the	DET
inlawrev-2204	56	8	tax	tax	NOUN
inlawrev-2204	56	9	burden	burden	NOUN
inlawrev-2204	56	10	of	of	ADP
inlawrev-2204	56	11	the	the	DET
inlawrev-2204	56	12	coupon	coupon	NOUN
inlawrev-2204	56	13	interest	interest	NOUN
inlawrev-2204	56	14	income	income	NOUN
inlawrev-2204	56	15	.	.	PUNCT
inlawrev-2204	57	1	taxpayers	taxpayer	NOUN
inlawrev-2204	57	2	also	also	ADV
inlawrev-2204	57	3	experimented	experiment	VERB
inlawrev-2204	57	4	with	with	ADP
inlawrev-2204	57	5	short	short	ADJ
inlawrev-2204	57	6	-	-	PUNCT
inlawrev-2204	57	7	term	term	NOUN
inlawrev-2204	57	8	trusts	trust	NOUN
inlawrev-2204	57	9	as	as	ADP
inlawrev-2204	57	10	an	an	DET
inlawrev-2204	57	11	income	income	NOUN
inlawrev-2204	57	12	assignment	assignment	NOUN
inlawrev-2204	57	13	device	device	NOUN
inlawrev-2204	57	14	.	.	PUNCT
inlawrev-2204	58	1	in	in	ADP
inlawrev-2204	58	2	a	a	DET
inlawrev-2204	58	3	typical	typical	ADJ
inlawrev-2204	58	4	arrangement	arrangement	NOUN
inlawrev-2204	58	5	,	,	PUNCT
inlawrev-2204	58	6	a	a	DET
inlawrev-2204	58	7	high	high	ADJ
inlawrev-2204	58	8	tax	tax	NOUN
inlawrev-2204	58	9	bracket	bracket	NOUN
inlawrev-2204	58	10	settlor	settlor	NOUN
inlawrev-2204	58	11	conveyed	convey	VERB
inlawrev-2204	58	12	income	income	NOUN
inlawrev-2204	58	13	-	-	PUNCT
inlawrev-2204	58	14	producing	produce	VERB
inlawrev-2204	58	15	corpus	corpus	NOUN
inlawrev-2204	58	16	to	to	ADP
inlawrev-2204	58	17	a	a	DET
inlawrev-2204	58	18	trustee	trustee	NOUN
inlawrev-2204	58	19	,	,	PUNCT
inlawrev-2204	58	20	named	name	VERB
inlawrev-2204	58	21	a	a	DET
inlawrev-2204	58	22	minor	minor	ADJ
inlawrev-2204	58	23	child	child	NOUN
inlawrev-2204	58	24	or	or	CCONJ
inlawrev-2204	58	25	wife	wife	NOUN
inlawrev-2204	58	26	as	as	ADP
inlawrev-2204	58	27	beneficiary	beneficiary	NOUN
inlawrev-2204	58	28	,	,	PUNCT
inlawrev-2204	58	29	but	but	CCONJ
inlawrev-2204	58	30	retained	retain	VERB
inlawrev-2204	58	31	the	the	DET
inlawrev-2204	58	32	power	power	NOUN
inlawrev-2204	58	33	to	to	PART
inlawrev-2204	58	34	revoke	revoke	VERB
inlawrev-2204	58	35	.	.	PUNCT
inlawrev-2204	59	1	the	the	DET
inlawrev-2204	59	2	high	high	ADJ
inlawrev-2204	59	3	tax	tax	NOUN
inlawrev-2204	59	4	bracket	bracket	NOUN
inlawrev-2204	59	5	settlor	settlor	NOUN
inlawrev-2204	59	6	reasoned	reason	VERB
inlawrev-2204	59	7	that	that	SCONJ
inlawrev-2204	59	8	as	as	ADV
inlawrev-2204	59	9	long	long	ADV
inlawrev-2204	59	10	as	as	SCONJ
inlawrev-2204	59	11	the	the	DET
inlawrev-2204	59	12	beneficiary	beneficiary	NOUN
inlawrev-2204	59	13	received	receive	VERB
inlawrev-2204	59	14	the	the	DET
inlawrev-2204	59	15	income	income	NOUN
inlawrev-2204	59	16	from	from	ADP
inlawrev-2204	59	17	the	the	DET
inlawrev-2204	59	18	trust	trust	NOUN
inlawrev-2204	59	19	,	,	PUNCT
inlawrev-2204	59	20	the	the	DET
inlawrev-2204	59	21	beneficiary	beneficiary	NOUN
inlawrev-2204	59	22	would	would	AUX
inlawrev-2204	59	23	be	be	AUX
inlawrev-2204	59	24	the	the	DET
inlawrev-2204	59	25	taxable	taxable	ADJ
inlawrev-2204	59	26	entity	entity	NOUN
inlawrev-2204	59	27	and	and	CCONJ
inlawrev-2204	59	28	not	not	PART
inlawrev-2204	59	29	the	the	DET
inlawrev-2204	59	30	settlor	settlor	NOUN
inlawrev-2204	59	31	,	,	PUNCT
inlawrev-2204	59	32	and	and	CCONJ
inlawrev-2204	59	33	,	,	PUNCT
inlawrev-2204	59	34	since	since	SCONJ
inlawrev-2204	59	35	the	the	DET
inlawrev-2204	59	36	beneficiary	beneficiary	NOUN
inlawrev-2204	59	37	was	be	AUX
inlawrev-2204	59	38	in	in	ADP
inlawrev-2204	59	39	a	a	DET
inlawrev-2204	59	40	lower	low	ADJ
inlawrev-2204	59	41	tax	tax	NOUN
inlawrev-2204	59	42	bracket	bracket	NOUN
inlawrev-2204	59	43	than	than	ADP
inlawrev-2204	59	44	the	the	DET
inlawrev-2204	59	45	settlor	settlor	NOUN
inlawrev-2204	59	46	,	,	PUNCT
inlawrev-2204	59	47	a	a	DET
inlawrev-2204	59	48	tax	tax	NOUN
inlawrev-2204	59	49	saving	saving	NOUN
inlawrev-2204	59	50	would	would	AUX
inlawrev-2204	59	51	be	be	AUX
inlawrev-2204	59	52	realized	realize	VERB
inlawrev-2204	59	53	.	.	PUNCT
inlawrev-2204	60	1	again	again	ADV
inlawrev-2204	60	2	,	,	PUNCT
inlawrev-2204	60	3	the	the	DET
inlawrev-2204	60	4	commissioner	commissioner	NOUN
inlawrev-2204	60	5	,	,	PUNCT
inlawrev-2204	60	6	relying	rely	VERB
inlawrev-2204	60	7	on	on	ADP
inlawrev-2204	60	8	lfucas	lfuca	NOUN
inlawrev-2204	60	9	,	,	PUNCT
inlawrev-2204	60	10	perceived	perceive	VERB
inlawrev-2204	60	11	the	the	DET
inlawrev-2204	60	12	short	short	ADJ
inlawrev-2204	60	13	-	-	PUNCT
inlawrev-2204	60	14	term	term	NOUN
inlawrev-2204	60	15	trust	trust	NOUN
inlawrev-2204	60	16	as	as	ADP
inlawrev-2204	60	17	merely	merely	ADV
inlawrev-2204	60	18	another	another	DET
inlawrev-2204	60	19	impermissible	impermissible	ADJ
inlawrev-2204	60	20	income	income	NOUN
inlawrev-2204	60	21	-	-	PUNCT
inlawrev-2204	60	22	assignment	assignment	NOUN
inlawrev-2204	60	23	device	device	NOUN
inlawrev-2204	60	24	.	.	PUNCT
inlawrev-2204	61	1	the	the	DET
inlawrev-2204	61	2	supreme	supreme	PROPN
inlawrev-2204	61	3	court	court	PROPN
inlawrev-2204	61	4	resolved	resolve	VERB
inlawrev-2204	61	5	the	the	DET
inlawrev-2204	61	6	shortterm	shortterm	PROPN
inlawrev-2204	61	7	trust	trust	NOUN
inlawrev-2204	61	8	issue	issue	NOUN
inlawrev-2204	61	9	in	in	ADP
inlawrev-2204	61	10	helvering	helvere	VERB
inlawrev-2204	61	11	v	v	NOUN
inlawrev-2204	61	12	,	,	PUNCT
inlawrev-2204	61	13	clifford.^	clifford.^	X
inlawrev-2204	61	14	^	^	PUNCT
inlawrev-2204	61	15	mr	mr	PROPN
inlawrev-2204	61	16	.	.	PROPN
inlawrev-2204	61	17	clifford	clifford	PROPN
inlawrev-2204	61	18	was	be	AUX
inlawrev-2204	61	19	the	the	DET
inlawrev-2204	61	20	settlor	settlor	NOUN
inlawrev-2204	61	21	of	of	ADP
inlawrev-2204	61	22	a	a	DET
inlawrev-2204	61	23	five	five	NUM
inlawrev-2204	61	24	year	year	NOUN
inlawrev-2204	61	25	inter	inter	ADJ
inlawrev-2204	61	26	vivos	vivos	PROPN
inlawrev-2204	61	27	trust	trust	NOUN
inlawrev-2204	61	28	.	.	PUNCT
inlawrev-2204	62	1	he	he	PRON
inlawrev-2204	62	2	named	name	VERB
inlawrev-2204	62	3	his	his	PRON
inlawrev-2204	62	4	wife	wife	NOUN
inlawrev-2204	62	5	beneficiary	beneficiary	NOUN
inlawrev-2204	62	6	but	but	CCONJ
inlawrev-2204	62	7	retained	retain	VERB
inlawrev-2204	62	8	a	a	DET
inlawrev-2204	62	9	substantial	substantial	ADJ
inlawrev-2204	62	10	degree	degree	NOUN
inlawrev-2204	62	11	of	of	ADP
inlawrev-2204	62	12	control	control	NOUN
inlawrev-2204	62	13	over	over	ADP
inlawrev-2204	62	14	the	the	DET
inlawrev-2204	62	15	corpus	corpus	NOUN
inlawrev-2204	62	16	.	.	PUNCT
inlawrev-2204	63	1	mr	mr	PROPN
inlawrev-2204	63	2	.	.	PROPN
inlawrev-2204	63	3	clifford	clifford	PROPN
inlawrev-2204	63	4	contended	contend	VERB
inlawrev-2204	63	5	that	that	SCONJ
inlawrev-2204	63	6	the	the	DET
inlawrev-2204	63	7	beneficial	beneficial	ADJ
inlawrev-2204	63	8	owner	owner	NOUN
inlawrev-2204	63	9	(	(	PUNCT
inlawrev-2204	63	10	his	his	PRON
inlawrev-2204	63	11	wife	wife	NOUN
inlawrev-2204	63	12	)	)	PUNCT
inlawrev-2204	63	13	was	be	AUX
inlawrev-2204	63	14	the	the	DET
inlawrev-2204	63	15	taxable	taxable	ADJ
inlawrev-2204	63	16	entity	entity	NOUN
inlawrev-2204	63	17	.	.	PUNCT
inlawrev-2204	64	1	the	the	DET
inlawrev-2204	64	2	court	court	NOUN
inlawrev-2204	64	3	rejected	reject	VERB
inlawrev-2204	64	4	this	this	DET
inlawrev-2204	64	5	argument	argument	NOUN
inlawrev-2204	64	6	,	,	PUNCT
inlawrev-2204	64	7	holding	hold	VERB
inlawrev-2204	64	8	that	that	SCONJ
inlawrev-2204	64	9	even	even	ADV
inlawrev-2204	64	10	though	though	SCONJ
inlawrev-2204	64	11	the	the	DET
inlawrev-2204	64	12	settlor	settlor	NOUN
inlawrev-2204	64	13	was	be	AUX
inlawrev-2204	64	14	not	not	PART
inlawrev-2204	64	15	the	the	DET
inlawrev-2204	64	16	apparent	apparent	ADJ
inlawrev-2204	64	17	owner	owner	NOUN
inlawrev-2204	64	18	of	of	ADP
inlawrev-2204	64	19	the	the	DET
inlawrev-2204	64	20	corpus	corpus	NOUN
inlawrev-2204	64	21	,	,	PUNCT
inlawrev-2204	64	22	he	he	PRON
inlawrev-2204	64	23	remained	remain	VERB
inlawrev-2204	64	24	the	the	DET
inlawrev-2204	64	25	taxable	taxable	ADJ
inlawrev-2204	64	26	entity	entity	NOUN
inlawrev-2204	64	27	because	because	SCONJ
inlawrev-2204	64	28	he	he	PRON
inlawrev-2204	64	29	retained	retain	VERB
inlawrev-2204	64	30	too	too	ADV
inlawrev-2204	64	31	much	much	ADJ
inlawrev-2204	64	32	control	control	NOUN
inlawrev-2204	64	33	over	over	ADP
inlawrev-2204	64	34	the	the	DET
inlawrev-2204	64	35	corpus	corpus	NOUN
inlawrev-2204	64	36	.	.	PUNCT
inlawrev-2204	65	1	therefore	therefore	ADV
inlawrev-2204	65	2	,	,	PUNCT
inlawrev-2204	65	3	mr	mr	PROPN
inlawrev-2204	65	4	.	.	PROPN
inlawrev-2204	65	5	clifford	clifford	PROPN
inlawrev-2204	65	6	,	,	PUNCT
inlawrev-2204	65	7	and	and	CCONJ
inlawrev-2204	65	8	not	not	PART
inlawrev-2204	65	9	his	his	PRON
inlawrev-2204	65	10	wife	wife	NOUN
inlawrev-2204	65	11	,	,	PUNCT
inlawrev-2204	65	12	was	be	AUX
inlawrev-2204	65	13	taxed	tax	VERB
inlawrev-2204	65	14	on	on	ADP
inlawrev-2204	65	15	the	the	DET
inlawrev-2204	65	16	trust	trust	NOUN
inlawrev-2204	65	17	income	income	NOUN
inlawrev-2204	65	18	.	.	PUNCT
inlawrev-2204	66	1	unfortunately	unfortunately	ADV
inlawrev-2204	66	2	,	,	PUNCT
inlawrev-2204	66	3	the	the	DET
inlawrev-2204	66	4	court	court	NOUN
inlawrev-2204	66	5	did	do	AUX
inlawrev-2204	66	6	not	not	PART
inlawrev-2204	66	7	establish	establish	VERB
inlawrev-2204	66	8	any	any	DET
inlawrev-2204	66	9	clear	clear	ADJ
inlawrev-2204	66	10	standards	standard	NOUN
inlawrev-2204	66	11	for	for	ADP
inlawrev-2204	66	12	determining	determine	VERB
inlawrev-2204	66	13	under	under	ADP
inlawrev-2204	66	14	what	what	DET
inlawrev-2204	66	15	conditions	condition	NOUN
inlawrev-2204	66	16	,	,	PUNCT
inlawrev-2204	66	17	if	if	SCONJ
inlawrev-2204	66	18	any	any	PRON
inlawrev-2204	66	19	,	,	PUNCT
inlawrev-2204	66	20	trust	trust	NOUN
inlawrev-2204	66	21	income	income	NOUN
inlawrev-2204	66	22	would	would	AUX
inlawrev-2204	66	23	not	not	PART
inlawrev-2204	66	24	be	be	AUX
inlawrev-2204	66	25	taxable	taxable	ADJ
inlawrev-2204	66	26	to	to	ADP
inlawrev-2204	66	27	the	the	DET
inlawrev-2204	66	28	settlor	settlor	NOUN
inlawrev-2204	66	29	.	.	PUNCT
inlawrev-2204	67	1	much	much	ADJ
inlawrev-2204	67	2	uncertainty	uncertainty	NOUN
inlawrev-2204	67	3	was	be	AUX
inlawrev-2204	67	4	resolved	resolve	VERB
inlawrev-2204	67	5	by	by	ADP
inlawrev-2204	67	6	the	the	DET
inlawrev-2204	67	7	''	''	PUNCT
inlawrev-2204	67	8	clifford	clifford	PROPN
inlawrev-2204	67	9	rules	rule	NOUN
inlawrev-2204	67	10	"	"	PUNCT
inlawrev-2204	67	11	in	in	ADP
inlawrev-2204	67	12	the	the	DET
inlawrev-2204	67	13	internal	internal	ADJ
inlawrev-2204	67	14	revenue	revenue	NOUN
inlawrev-2204	67	15	code	code	NOUN
inlawrev-2204	67	16	of	of	ADP
inlawrev-2204	67	17	1954.^^	1954.^^	NUM
inlawrev-2204	67	18	generally	generally	ADV
inlawrev-2204	67	19	,	,	PUNCT
inlawrev-2204	67	20	these	these	DET
inlawrev-2204	67	21	rules	rule	NOUN
inlawrev-2204	67	22	provide	provide	VERB
inlawrev-2204	67	23	that	that	SCONJ
inlawrev-2204	67	24	the	the	DET
inlawrev-2204	67	25	settlor	settlor	NOUN
inlawrev-2204	67	26	will	will	AUX
inlawrev-2204	67	27	be	be	AUX
inlawrev-2204	67	28	taxed	tax	VERB
inlawrev-2204	67	29	on	on	ADP
inlawrev-2204	67	30	trust	trust	NOUN
inlawrev-2204	67	31	income	income	NOUN
inlawrev-2204	67	32	of	of	ADP
inlawrev-2204	67	33	any	any	DET
inlawrev-2204	67	34	portion	portion	NOUN
inlawrev-2204	67	35	of	of	ADP
inlawrev-2204	67	36	corpus	corpus	NOUN
inlawrev-2204	67	37	in	in	ADP
inlawrev-2204	67	38	which	which	PRON
inlawrev-2204	67	39	he	he	PRON
inlawrev-2204	67	40	has	have	VERB
inlawrev-2204	67	41	a	a	DET
inlawrev-2204	67	42	reversionary	reversionary	ADJ
inlawrev-2204	67	43	interest	interest	NOUN
inlawrev-2204	67	44	that	that	PRON
inlawrev-2204	67	45	may	may	AUX
inlawrev-2204	67	46	take	take	VERB
inlawrev-2204	67	47	effect	effect	NOUN
inlawrev-2204	67	48	within	within	ADP
inlawrev-2204	67	49	ten	ten	NUM
inlawrev-2204	67	50	years	year	NOUN
inlawrev-2204	67	51	after	after	ADP
inlawrev-2204	67	52	the	the	DET
inlawrev-2204	67	53	last	last	ADJ
inlawrev-2204	67	54	transfer	transfer	NOUN
inlawrev-2204	67	55	to	to	ADP
inlawrev-2204	67	56	the	the	DET
inlawrev-2204	67	57	trust	trust	NOUN
inlawrev-2204	67	58	.	.	PUNCT
inlawrev-2204	67	59	''	''	PUNCT
inlawrev-2204	67	60	'	'	PUNCT
inlawrev-2204	67	61	in	in	ADP
inlawrev-2204	67	62	addition	addition	NOUN
inlawrev-2204	67	63	,	,	PUNCT
inlawrev-2204	67	64	if	if	SCONJ
inlawrev-2204	67	65	the	the	DET
inlawrev-2204	67	66	settlor	settlor	NOUN
inlawrev-2204	67	67	retains	retain	VERB
inlawrev-2204	67	68	the	the	DET
inlawrev-2204	67	69	sole	sole	ADJ
inlawrev-2204	67	70	power	power	NOUN
inlawrev-2204	67	71	to	to	PART
inlawrev-2204	67	72	control	control	VERB
inlawrev-2204	67	73	the	the	DET
inlawrev-2204	67	74	disposition	disposition	NOUN
inlawrev-2204	67	75	of	of	ADP
inlawrev-2204	67	76	either	either	DET
inlawrev-2204	67	77	income	income	NOUN
inlawrev-2204	67	78	or	or	CCONJ
inlawrev-2204	67	79	corpus	corpus	NOUN
inlawrev-2204	67	80	,	,	PUNCT
inlawrev-2204	67	81	he	he	PRON
inlawrev-2204	67	82	will	will	AUX
inlawrev-2204	67	83	be	be	AUX
inlawrev-2204	67	84	taxed	tax	VERB
inlawrev-2204	67	85	on	on	ADP
inlawrev-2204	67	86	the	the	DET
inlawrev-2204	67	87	trust	trust	NOUN
inlawrev-2204	67	88	income	income	NOUN
inlawrev-2204	67	89	.	.	PUNCT
inlawrev-2204	67	90	'	'	PUNCT
inlawrev-2204	68	1	"	"	PUNCT
inlawrev-2204	68	2	^	^	PUNCT
inlawrev-2204	68	3	if	if	SCONJ
inlawrev-2204	68	4	he	he	PRON
inlawrev-2204	68	5	'	'	VERB
inlawrev-2204	68	6	"	"	PUNCT
inlawrev-2204	68	7	"	"	PUNCT
inlawrev-2204	68	8	i	i	PRON
inlawrev-2204	68	9	d.	d.	PROPN
inlawrev-2204	68	10	at	at	ADP
inlawrev-2204	68	11	119	119	NUM
inlawrev-2204	68	12	.	.	PUNCT
inlawrev-2204	68	13	^'309	^'309	PROPN
inlawrev-2204	68	14	u.s	u.s	PROPN
inlawrev-2204	68	15	.	.	PROPN
inlawrev-2204	68	16	331	331	NUM
inlawrev-2204	68	17	(	(	PUNCT
inlawrev-2204	68	18	1940	1940	NUM
inlawrev-2204	68	19	)	)	PUNCT
inlawrev-2204	68	20	.	.	PUNCT
inlawrev-2204	69	1	the	the	DET
inlawrev-2204	69	2	settlor	settlor	NOUN
inlawrev-2204	69	3	retained	retain	VERB
inlawrev-2204	69	4	the	the	DET
inlawrev-2204	69	5	power	power	NOUN
inlawrev-2204	69	6	to	to	PART
inlawrev-2204	69	7	sell	sell	VERB
inlawrev-2204	69	8	the	the	DET
inlawrev-2204	69	9	corpus	corpus	NOUN
inlawrev-2204	69	10	,	,	PUNCT
inlawrev-2204	69	11	to	to	PART
inlawrev-2204	69	12	reinvest	reinvest	VERB
inlawrev-2204	69	13	the	the	DET
inlawrev-2204	69	14	income	income	NOUN
inlawrev-2204	69	15	,	,	PUNCT
inlawrev-2204	69	16	or	or	CCONJ
inlawrev-2204	69	17	to	to	PART
inlawrev-2204	69	18	pay	pay	VERB
inlawrev-2204	69	19	over	over	ADP
inlawrev-2204	69	20	to	to	ADP
inlawrev-2204	69	21	the	the	DET
inlawrev-2204	69	22	beneficiary	beneficiary	NOUN
inlawrev-2204	69	23	as	as	SCONJ
inlawrev-2204	69	24	he	he	PRON
inlawrev-2204	69	25	alone	alone	ADV
inlawrev-2204	69	26	might	might	AUX
inlawrev-2204	69	27	choose	choose	VERB
inlawrev-2204	69	28	.	.	PUNCT
inlawrev-2204	70	1	'	'	PART
inlawrev-2204	70	2	^int	^int	NUM
inlawrev-2204	70	3	.	.	PUNCT
inlawrev-2204	71	1	rev	rev	PROPN
inlawrev-2204	71	2	.	.	PROPN
inlawrev-2204	71	3	code	code	PROPN
inlawrev-2204	71	4	of	of	ADP
inlawrev-2204	71	5	1954	1954	NUM
inlawrev-2204	71	6	,	,	PUNCT
inlawrev-2204	71	7	§	§	PROPN
inlawrev-2204	71	8	§	§	PROPN
inlawrev-2204	71	9	671	671	NUM
inlawrev-2204	71	10	-	-	SYM
inlawrev-2204	71	11	78	78	NUM
inlawrev-2204	71	12	.	.	PUNCT
inlawrev-2204	72	1	^vd.§	^vd.§	X
inlawrev-2204	72	2	673(a	673(a	PROPN
inlawrev-2204	72	3	)	)	PUNCT
inlawrev-2204	72	4	.	.	PUNCT
inlawrev-2204	72	5	''	''	PUNCT
inlawrev-2204	73	1	i	i	PROPN
inlawrev-2204	73	2	d	d	PROPN
inlawrev-2204	73	3	,	,	PUNCT
inlawrev-2204	73	4	§	§	PROPN
inlawrev-2204	73	5	674(a	674(a	PROPN
inlawrev-2204	73	6	)	)	PUNCT
inlawrev-2204	73	7	.	.	PUNCT
inlawrev-2204	74	1	1976	1976	NUM
inlawrev-2204	74	2	]	]	PUNCT
inlawrev-2204	74	3	subchapter	subchapter	NOUN
inlawrev-2204	74	4	s	s	PART
inlawrev-2204	74	5	income	income	NOUN
inlawrev-2204	74	6	shifting	shift	VERB
inlawrev-2204	74	7	608	608	NUM
inlawrev-2204	74	8	retains	retain	VERB
inlawrev-2204	74	9	various	various	ADJ
inlawrev-2204	74	10	other	other	ADJ
inlawrev-2204	74	11	types	type	NOUN
inlawrev-2204	74	12	of	of	ADP
inlawrev-2204	74	13	control	control	NOUN
inlawrev-2204	74	14	,	,	PUNCT
inlawrev-2204	74	15	he	he	PRON
inlawrev-2204	74	16	will	will	AUX
inlawrev-2204	74	17	also	also	ADV
inlawrev-2204	74	18	be	be	AUX
inlawrev-2204	74	19	taxed	tax	VERB
inlawrev-2204	74	20	.	.	PUNCT
inlawrev-2204	74	21	'	'	PUNCT
inlawrev-2204	74	22	^	^	PUNCT
inlawrev-2204	74	23	thus	thus	ADV
inlawrev-2204	74	24	,	,	PUNCT
inlawrev-2204	74	25	income	income	NOUN
inlawrev-2204	74	26	assignment	assignment	NOUN
inlawrev-2204	74	27	via	via	ADP
inlawrev-2204	74	28	the	the	DET
inlawrev-2204	74	29	short	short	ADJ
inlawrev-2204	74	30	-	-	PUNCT
inlawrev-2204	74	31	term	term	NOUN
inlawrev-2204	74	32	trust	trust	NOUN
inlawrev-2204	74	33	is	be	AUX
inlawrev-2204	74	34	perilous	perilous	ADJ
inlawrev-2204	74	35	.	.	PUNCT
inlawrev-2204	75	1	however	however	ADV
inlawrev-2204	75	2	,	,	PUNCT
inlawrev-2204	75	3	such	such	ADJ
inlawrev-2204	75	4	trusts	trust	NOUN
inlawrev-2204	75	5	can	can	AUX
inlawrev-2204	75	6	yield	yield	VERB
inlawrev-2204	75	7	significant	significant	ADJ
inlawrev-2204	75	8	tax	tax	NOUN
inlawrev-2204	75	9	saving	saving	NOUN
inlawrev-2204	75	10	by	by	ADP
inlawrev-2204	75	11	shifting	shift	VERB
inlawrev-2204	75	12	income	income	NOUN
inlawrev-2204	75	13	in	in	ADP
inlawrev-2204	75	14	certain	certain	ADJ
inlawrev-2204	75	15	limited	limited	ADJ
inlawrev-2204	75	16	factual	factual	ADJ
inlawrev-2204	75	17	settings	setting	NOUN
inlawrev-2204	75	18	.	.	PUNCT
inlawrev-2204	75	19	'	'	PUNCT
inlawrev-2204	76	1	*	*	PUNCT
inlawrev-2204	76	2	the	the	DET
inlawrev-2204	76	3	income	income	NOUN
inlawrev-2204	76	4	assignment	assignment	NOUN
inlawrev-2204	76	5	area	area	NOUN
inlawrev-2204	76	6	continues	continue	VERB
inlawrev-2204	76	7	to	to	PART
inlawrev-2204	76	8	be	be	AUX
inlawrev-2204	76	9	the	the	DET
inlawrev-2204	76	10	source	source	NOUN
inlawrev-2204	76	11	of	of	ADP
inlawrev-2204	76	12	much	much	ADJ
inlawrev-2204	76	13	controversy	controversy	NOUN
inlawrev-2204	76	14	.	.	PUNCT
inlawrev-2204	77	1	'^	'^	NOUN
inlawrev-2204	77	2	upon	upon	SCONJ
inlawrev-2204	77	3	this	this	DET
inlawrev-2204	77	4	controversial	controversial	ADJ
inlawrev-2204	77	5	background	background	NOUN
inlawrev-2204	77	6	,	,	PUNCT
inlawrev-2204	77	7	a	a	DET
inlawrev-2204	77	8	new	new	ADJ
inlawrev-2204	77	9	concept	concept	NOUN
inlawrev-2204	77	10	was	be	AUX
inlawrev-2204	77	11	added	add	VERB
inlawrev-2204	77	12	to	to	ADP
inlawrev-2204	77	13	the	the	DET
inlawrev-2204	77	14	tax	tax	NOUN
inlawrev-2204	77	15	law—^the	law—^the	PRON
inlawrev-2204	77	16	subchapter	subchapter	NOUN
inlawrev-2204	77	17	s	s	PART
inlawrev-2204	77	18	corporation	corporation	NOUN
inlawrev-2204	77	19	.	.	PUNCT
inlawrev-2204	77	20	'	'	PUNCT
inlawrev-2204	78	1	*	*	PUNCT
inlawrev-2204	78	2	arguably	arguably	ADV
inlawrev-2204	78	3	,	,	PUNCT
inlawrev-2204	78	4	subchapter	subchapter	NOUN
inlawrev-2204	78	5	s	s	PART
inlawrev-2204	78	6	is	be	AUX
inlawrev-2204	78	7	particularly	particularly	ADV
inlawrev-2204	78	8	adapted	adapt	VERB
inlawrev-2204	78	9	to	to	PART
inlawrev-2204	78	10	facilitate	facilitate	VERB
inlawrev-2204	78	11	the	the	DET
inlawrev-2204	78	12	assignment	assignment	NOUN
inlawrev-2204	78	13	of	of	ADP
inlawrev-2204	78	14	income	income	NOUN
inlawrev-2204	78	15	,	,	PUNCT
inlawrev-2204	78	16	especially	especially	ADV
inlawrev-2204	78	17	within	within	ADP
inlawrev-2204	78	18	the	the	DET
inlawrev-2204	78	19	context	context	NOUN
inlawrev-2204	78	20	of	of	ADP
inlawrev-2204	78	21	a	a	DET
inlawrev-2204	78	22	family	family	NOUN
inlawrev-2204	78	23	.	.	PUNCT
inlawrev-2204	79	1	iii	iii	X
inlawrev-2204	79	2	.	.	PUNCT
inlawrev-2204	79	3	subchapter	subchapter	PROPN
inlawrev-2204	79	4	s	s	PART
inlawrev-2204	79	5	corporation	corporation	NOUN
inlawrev-2204	79	6	since	since	SCONJ
inlawrev-2204	79	7	the	the	DET
inlawrev-2204	79	8	inception	inception	NOUN
inlawrev-2204	79	9	of	of	ADP
inlawrev-2204	79	10	the	the	DET
inlawrev-2204	79	11	federal	federal	ADJ
inlawrev-2204	79	12	tax	tax	NOUN
inlawrev-2204	79	13	on	on	ADP
inlawrev-2204	79	14	corporate	corporate	ADJ
inlawrev-2204	79	15	income	income	NOUN
inlawrev-2204	79	16	"	"	PUNCT
inlawrev-2204	79	17	in	in	ADP
inlawrev-2204	79	18	1909,^	1909,^	NUM
inlawrev-2204	79	19	°	°	ADP
inlawrev-2204	79	20	the	the	DET
inlawrev-2204	79	21	theory	theory	NOUN
inlawrev-2204	79	22	and	and	CCONJ
inlawrev-2204	79	23	rationale	rationale	NOUN
inlawrev-2204	79	24	of	of	ADP
inlawrev-2204	79	25	the	the	DET
inlawrev-2204	79	26	tax	tax	NOUN
inlawrev-2204	79	27	and	and	CCONJ
inlawrev-2204	79	28	its	its	PRON
inlawrev-2204	79	29	relationship	relationship	NOUN
inlawrev-2204	79	30	to	to	ADP
inlawrev-2204	79	31	the	the	DET
inlawrev-2204	79	32	individual	individual	ADJ
inlawrev-2204	79	33	income	income	NOUN
inlawrev-2204	79	34	tax	tax	NOUN
inlawrev-2204	79	35	have	have	AUX
inlawrev-2204	79	36	been	be	AUX
inlawrev-2204	79	37	subjects	subject	NOUN
inlawrev-2204	79	38	of	of	ADP
inlawrev-2204	79	39	controversy.^	controversy.^	NOUN
inlawrev-2204	79	40	'	'	PUNCT
inlawrev-2204	79	41	in	in	ADP
inlawrev-2204	79	42	his	his	PRON
inlawrev-2204	79	43	1954	1954	NUM
inlawrev-2204	79	44	budget	budget	NOUN
inlawrev-2204	79	45	message	message	NOUN
inlawrev-2204	79	46	to	to	ADP
inlawrev-2204	79	47	the	the	DET
inlawrev-2204	79	48	83d	83d	ADJ
inlawrev-2204	79	49	congress	congress	PROPN
inlawrev-2204	79	50	,	,	PUNCT
inlawrev-2204	79	51	president	president	PROPN
inlawrev-2204	79	52	eisenhower	eisenhower	PROPN
inlawrev-2204	79	53	recommended	recommend	VERB
inlawrev-2204	79	54	legislation	legislation	NOUN
inlawrev-2204	79	55	permitting	permit	VERB
inlawrev-2204	79	56	certain	certain	ADJ
inlawrev-2204	79	57	corporations	corporation	NOUN
inlawrev-2204	79	58	to	to	PART
inlawrev-2204	79	59	escape	escape	VERB
inlawrev-2204	79	60	the	the	DET
inlawrev-2204	79	61	corporate	corporate	ADJ
inlawrev-2204	79	62	income	income	NOUN
inlawrev-2204	79	63	tax	tax	NOUN
inlawrev-2204	79	64	because	because	SCONJ
inlawrev-2204	79	65	,	,	PUNCT
inlawrev-2204	79	66	in	in	ADP
inlawrev-2204	79	67	his	his	PRON
inlawrev-2204	79	68	view	view	NOUN
inlawrev-2204	79	69	,	,	PUNCT
inlawrev-2204	79	70	[	[	X
inlawrev-2204	79	71	s]mall	s]mall	NOUN
inlawrev-2204	79	72	businesses	business	NOUN
inlawrev-2204	79	73	should	should	AUX
inlawrev-2204	79	74	be	be	AUX
inlawrev-2204	79	75	able	able	ADJ
inlawrev-2204	79	76	to	to	PART
inlawrev-2204	79	77	operate	operate	VERB
inlawrev-2204	79	78	under	under	ADP
inlawrev-2204	79	79	whatever	whatever	DET
inlawrev-2204	79	80	form	form	NOUN
inlawrev-2204	79	81	of	of	ADP
inlawrev-2204	79	82	organization	organization	NOUN
inlawrev-2204	79	83	is	be	AUX
inlawrev-2204	79	84	desirable	desirable	ADJ
inlawrev-2204	79	85	for	for	ADP
inlawrev-2204	79	86	their	their	PRON
inlawrev-2204	79	87	particular	particular	ADJ
inlawrev-2204	79	88	circumstances	circumstance	NOUN
inlawrev-2204	79	89	,	,	PUNCT
inlawrev-2204	79	90	without	without	ADP
inlawrev-2204	79	91	incurring	incur	VERB
inlawrev-2204	79	92	unnecessary	unnecessary	ADJ
inlawrev-2204	79	93	tax	tax	NOUN
inlawrev-2204	79	94	penalties	penalty	NOUN
inlawrev-2204	79	95	.	.	PUNCT
inlawrev-2204	79	96	"	"	PUNCT
inlawrev-2204	80	1	the	the	DET
inlawrev-2204	80	2	president	president	NOUN
inlawrev-2204	80	3	's	's	PART
inlawrev-2204	80	4	proposal	proposal	NOUN
inlawrev-2204	80	5	encountered	encounter	VERB
inlawrev-2204	80	6	much	much	ADJ
inlawrev-2204	80	7	opposition	opposition	NOUN
inlawrev-2204	80	8	.	.	PUNCT
inlawrev-2204	81	1	nevertheless	nevertheless	ADV
inlawrev-2204	81	2	,	,	PUNCT
inlawrev-2204	81	3	four	four	NUM
inlawrev-2204	81	4	years	year	NOUN
inlawrev-2204	81	5	later	later	ADV
inlawrev-2204	81	6	congress	congress	PROPN
inlawrev-2204	81	7	adopted	adopt	VERB
inlawrev-2204	81	8	the	the	DET
inlawrev-2204	81	9	proposal	proposal	NOUN
inlawrev-2204	81	10	as	as	ADP
inlawrev-2204	81	11	a	a	DET
inlawrev-2204	81	12	part	part	NOUN
inlawrev-2204	81	13	of	of	ADP
inlawrev-2204	81	14	the	the	DET
inlawrev-2204	81	15	technical	technical	ADJ
inlawrev-2204	81	16	amendments	amendment	NOUN
inlawrev-2204	81	17	act	act	VERB
inlawrev-2204	81	18	of	of	ADP
inlawrev-2204	81	19	1958	1958	NUM
inlawrev-2204	81	20	.	.	PUNCT
inlawrev-2204	81	21	"	"	PUNCT
inlawrev-2204	82	1	the	the	DET
inlawrev-2204	82	2	newly	newly	ADV
inlawrev-2204	82	3	adopted	adopt	VERB
inlawrev-2204	82	4	^^m	^^m	PROPN
inlawrev-2204	82	5	.	.	PUNCT
inlawrev-2204	83	1	§	§	PROPN
inlawrev-2204	83	2	§	§	PROPN
inlawrev-2204	83	3	675	675	NUM
inlawrev-2204	83	4	-	-	SYM
inlawrev-2204	83	5	77	77	NUM
inlawrev-2204	83	6	.	.	PUNCT
inlawrev-2204	83	7	'	'	PUNCT
inlawrev-2204	84	1	^propp	^propp	INTJ
inlawrev-2204	84	2	,	,	PUNCT
inlawrev-2204	84	3	spreading	spread	VERB
inlawrev-2204	84	4	the	the	DET
inlawrev-2204	84	5	family	family	NOUN
inlawrev-2204	84	6	income	income	NOUN
inlawrev-2204	84	7	,	,	PUNCT
inlawrev-2204	84	8	50	50	NUM
inlawrev-2204	84	9	taxes	taxis	NOUN
inlawrev-2204	84	10	197	197	NUM
inlawrev-2204	84	11	,	,	PUNCT
inlawrev-2204	84	12	203	203	NUM
inlawrev-2204	84	13	(	(	PUNCT
inlawrev-2204	84	14	1972	1972	NUM
inlawrev-2204	84	15	)	)	PUNCT
inlawrev-2204	84	16	.	.	PUNCT
inlawrev-2204	85	1	see	see	VERB
inlawrev-2204	85	2	generally	generally	ADV
inlawrev-2204	85	3	barnett	barnett	PROPN
inlawrev-2204	85	4	,	,	PUNCT
inlawrev-2204	85	5	short	short	ADJ
inlawrev-2204	85	6	-	-	PUNCT
inlawrev-2204	85	7	term	term	NOUN
inlawrev-2204	85	8	trusts	trust	NOUN
inlawrev-2204	85	9	are	be	AUX
inlawrev-2204	85	10	not	not	PART
inlawrev-2204	85	11	dead	dead	ADJ
inlawrev-2204	85	12	!	!	PUNCT
inlawrev-2204	86	1	,	,	PUNCT
inlawrev-2204	86	2	3	3	NUM
inlawrev-2204	86	3	tax	tax	NOUN
inlawrev-2204	86	4	advisor	advisor	NOUN
inlawrev-2204	86	5	80	80	NUM
inlawrev-2204	86	6	(	(	PUNCT
inlawrev-2204	86	7	1972	1972	NUM
inlawrev-2204	86	8	)	)	PUNCT
inlawrev-2204	86	9	;	;	PUNCT
inlawrev-2204	86	10	weinstock	weinstock	NOUN
inlawrev-2204	86	11	,	,	PUNCT
inlawrev-2204	86	12	the	the	DET
inlawrev-2204	86	13	short	short	ADJ
inlawrev-2204	86	14	term	term	NOUN
inlawrev-2204	86	15	trust	trust	NOUN
inlawrev-2204	86	16	:	:	PUNCT
inlawrev-2204	86	17	a	a	DET
inlawrev-2204	86	18	worthwhile	worthwhile	ADJ
inlawrev-2204	86	19	tax	tax	NOUN
inlawrev-2204	86	20	saving	saving	NOUN
inlawrev-2204	86	21	tool	tool	NOUN
inlawrev-2204	86	22	,	,	PUNCT
inlawrev-2204	86	23	50	50	NUM
inlawrev-2204	86	24	taxes	taxis	NOUN
inlawrev-2204	86	25	153	153	NUM
inlawrev-2204	86	26	(	(	PUNCT
inlawrev-2204	86	27	1972	1972	NUM
inlawrev-2204	86	28	)	)	PUNCT
inlawrev-2204	86	29	.	.	PUNCT
inlawrev-2204	87	1	^^see	^^see	NOUN
inlawrev-2204	87	2	,	,	PUNCT
inlawrev-2204	87	3	e.g.	e.g.	ADV
inlawrev-2204	87	4	,	,	PUNCT
inlawrev-2204	87	5	ferrer	ferrer	PROPN
inlawrev-2204	87	6	v.	v.	PROPN
inlawrev-2204	87	7	commissioner	commissioner	PROPN
inlawrev-2204	87	8	,	,	PUNCT
inlawrev-2204	87	9	304	304	NUM
inlawrev-2204	87	10	f.2d	f.2d	SYM
inlawrev-2204	87	11	125	125	NUM
inlawrev-2204	87	12	(	(	PUNCT
inlawrev-2204	87	13	2d	2d	NUM
inlawrev-2204	87	14	cir	cir	NOUN
inlawrev-2204	87	15	.	.	PROPN
inlawrev-2204	87	16	1962	1962	NUM
inlawrev-2204	87	17	)	)	PUNCT
inlawrev-2204	87	18	,	,	PUNCT
inlawrev-2204	87	19	discussed	discuss	VERB
inlawrev-2204	87	20	in	in	ADP
inlawrev-2204	87	21	eustice	eustice	NOUN
inlawrev-2204	87	22	,	,	PUNCT
inlawrev-2204	87	23	contract	contract	NOUN
inlawrev-2204	87	24	rights	right	NOUN
inlawrev-2204	87	25	,	,	PUNCT
inlawrev-2204	87	26	capital	capital	NOUN
inlawrev-2204	87	27	gain	gain	NOUN
inlawrev-2204	87	28	and	and	CCONJ
inlawrev-2204	87	29	assignment	assignment	NOUN
inlawrev-2204	87	30	of	of	ADP
inlawrev-2204	87	31	income	income	NOUN
inlawrev-2204	87	32	:	:	PUNCT
inlawrev-2204	87	33	the	the	DET
inlawrev-2204	87	34	ferrer	ferrer	PROPN
inlawrev-2204	87	35	case	case	NOUN
inlawrev-2204	87	36	,	,	PUNCT
inlawrev-2204	87	37	20	20	NUM
inlawrev-2204	87	38	tax	tax	NOUN
inlawrev-2204	87	39	l.	l.	PROPN
inlawrev-2204	87	40	rev	rev	PROPN
inlawrev-2204	87	41	.	.	PROPN
inlawrev-2204	87	42	1	1	NUM
inlawrev-2204	87	43	(	(	PUNCT
inlawrev-2204	87	44	1962	1962	NUM
inlawrev-2204	87	45	)	)	PUNCT
inlawrev-2204	87	46	.	.	PUNCT
inlawrev-2204	88	1	see	see	VERB
inlawrev-2204	88	2	generally	generally	ADV
inlawrev-2204	88	3	malone	malone	NOUN
inlawrev-2204	88	4	,	,	PUNCT
inlawrev-2204	88	5	income	income	NOUN
inlawrev-2204	88	6	splitting	splitting	NOUN
inlawrev-2204	88	7	as	as	ADP
inlawrev-2204	88	8	a	a	DET
inlawrev-2204	88	9	means	means	NOUN
inlawrev-2204	88	10	of	of	ADP
inlawrev-2204	88	11	avoiding	avoid	VERB
inlawrev-2204	88	12	taxes	taxis	NOUN
inlawrev-2204	88	13	,	,	PUNCT
inlawrev-2204	88	14	19	19	NUM
inlawrev-2204	88	15	vand	vand	NOUN
inlawrev-2204	88	16	.	.	PUNCT
inlawrev-2204	89	1	l.	l.	PROPN
inlawrev-2204	89	2	rev	rev	PROPN
inlawrev-2204	89	3	.	.	PROPN
inlawrev-2204	89	4	1289	1289	NUM
inlawrev-2204	89	5	(	(	PUNCT
inlawrev-2204	89	6	1966	1966	NUM
inlawrev-2204	89	7	)	)	PUNCT
inlawrev-2204	89	8	.	.	PUNCT
inlawrev-2204	90	1	^^int	^^int	PROPN
inlawrev-2204	90	2	.	.	PUNCT
inlawrev-2204	91	1	rev	rev	PROPN
inlawrev-2204	91	2	.	.	PROPN
inlawrev-2204	91	3	code	code	PROPN
inlawrev-2204	91	4	of	of	ADP
inlawrev-2204	91	5	1954	1954	NUM
inlawrev-2204	91	6	,	,	PUNCT
inlawrev-2204	91	7	§	§	PROPN
inlawrev-2204	91	8	§	§	PROPN
inlawrev-2204	91	9	1371	1371	NUM
inlawrev-2204	91	10	-	-	SYM
inlawrev-2204	91	11	78	78	NUM
inlawrev-2204	91	12	.	.	PUNCT
inlawrev-2204	92	1	see	see	VERB
inlawrev-2204	92	2	note	note	NOUN
inlawrev-2204	92	3	3	3	NUM
inlawrev-2204	92	4	supra	supra	NOUN
inlawrev-2204	92	5	.	.	PUNCT
inlawrev-2204	92	6	''	''	PUNCT
inlawrev-2204	93	1	int	int	NOUN
inlawrev-2204	93	2	.	.	PUNCT
inlawrev-2204	94	1	rev	rev	PROPN
inlawrev-2204	94	2	.	.	PROPN
inlawrev-2204	94	3	code	code	PROPN
inlawrev-2204	94	4	of	of	ADP
inlawrev-2204	94	5	1954	1954	NUM
inlawrev-2204	94	6	,	,	PUNCT
inlawrev-2204	94	7	§	§	NOUN
inlawrev-2204	94	8	11	11	NUM
inlawrev-2204	94	9	.	.	NOUN
inlawrev-2204	94	10	2	2	NUM
inlawrev-2204	94	11	°	°	NUM
inlawrev-2204	94	12	payne	payne	PROPN
inlawrev-2204	94	13	-	-	PUNCT
inlawrev-2204	94	14	aldrich	aldrich	PROPN
inlawrev-2204	94	15	tariff	tariff	NOUN
inlawrev-2204	94	16	act	act	NOUN
inlawrev-2204	94	17	of	of	ADP
inlawrev-2204	94	18	1909	1909	NUM
inlawrev-2204	94	19	,	,	PUNCT
inlawrev-2204	94	20	36	36	NUM
inlawrev-2204	94	21	stat	stat	NOUN
inlawrev-2204	94	22	.	.	PUNCT
inlawrev-2204	95	1	11	11	NUM
inlawrev-2204	95	2	.	.	PUNCT
inlawrev-2204	96	1	an	an	DET
inlawrev-2204	96	2	earlier	early	ADJ
inlawrev-2204	96	3	corporate	corporate	ADJ
inlawrev-2204	96	4	income	income	NOUN
inlawrev-2204	96	5	tax	tax	NOUN
inlawrev-2204	96	6	,	,	PUNCT
inlawrev-2204	96	7	enacted	enact	VERB
inlawrev-2204	96	8	in	in	ADP
inlawrev-2204	96	9	1894	1894	NUM
inlawrev-2204	96	10	,	,	PUNCT
inlawrev-2204	96	11	was	be	AUX
inlawrev-2204	96	12	held	hold	VERB
inlawrev-2204	96	13	unconstitutional	unconstitutional	ADJ
inlawrev-2204	96	14	in	in	ADP
inlawrev-2204	96	15	pollock	pollock	NOUN
inlawrev-2204	96	16	v.	v.	ADP
inlawrev-2204	96	17	farmers	farmer	NOUN
inlawrev-2204	96	18	'	'	PART
inlawrev-2204	96	19	loan	loan	PROPN
inlawrev-2204	96	20	&	&	CCONJ
inlawrev-2204	96	21	trust	trust	PROPN
inlawrev-2204	96	22	co.	co.	PROPN
inlawrev-2204	96	23	,	,	PUNCT
inlawrev-2204	96	24	158	158	NUM
inlawrev-2204	96	25	u.s	u.s	PROPN
inlawrev-2204	96	26	.	.	PROPN
inlawrev-2204	96	27	601	601	NUM
inlawrev-2204	96	28	(	(	PUNCT
inlawrev-2204	96	29	1895	1895	NUM
inlawrev-2204	96	30	)	)	PUNCT
inlawrev-2204	96	31	,	,	PUNCT
inlawrev-2204	96	32	on	on	ADP
inlawrev-2204	96	33	the	the	DET
inlawrev-2204	96	34	ground	ground	NOUN
inlawrev-2204	96	35	that	that	SCONJ
inlawrev-2204	96	36	a	a	DET
inlawrev-2204	96	37	federal	federal	ADJ
inlawrev-2204	96	38	tax	tax	NOUN
inlawrev-2204	96	39	on	on	ADP
inlawrev-2204	96	40	income	income	NOUN
inlawrev-2204	96	41	from	from	ADP
inlawrev-2204	96	42	real	real	ADJ
inlawrev-2204	96	43	and	and	CCONJ
inlawrev-2204	96	44	personal	personal	ADJ
inlawrev-2204	96	45	property	property	NOUN
inlawrev-2204	96	46	was	be	AUX
inlawrev-2204	96	47	a	a	DET
inlawrev-2204	96	48	direct	direct	ADJ
inlawrev-2204	96	49	tax	tax	NOUN
inlawrev-2204	96	50	requiring	require	VERB
inlawrev-2204	96	51	apportionment	apportionment	NOUN
inlawrev-2204	96	52	among	among	ADP
inlawrev-2204	96	53	the	the	DET
inlawrev-2204	96	54	states	state	NOUN
inlawrev-2204	96	55	on	on	ADP
inlawrev-2204	96	56	the	the	DET
inlawrev-2204	96	57	basis	basis	NOUN
inlawrev-2204	96	58	of	of	ADP
inlawrev-2204	96	59	population	population	NOUN
inlawrev-2204	96	60	.	.	PUNCT
inlawrev-2204	97	1	see	see	VERB
inlawrev-2204	97	2	u.s	u.s	PROPN
inlawrev-2204	97	3	.	.	PROPN
inlawrev-2204	97	4	const	const	PROPN
inlawrev-2204	97	5	,	,	PUNCT
inlawrev-2204	97	6	art	art	NOUN
inlawrev-2204	97	7	.	.	PUNCT
inlawrev-2204	98	1	i	i	PRON
inlawrev-2204	98	2	,	,	PUNCT
inlawrev-2204	98	3	§	§	PROPN
inlawrev-2204	98	4	9	9	NUM
inlawrev-2204	98	5	,	,	PUNCT
inlawrev-2204	98	6	cl	cl	NOUN
inlawrev-2204	98	7	.	.	NOUN
inlawrev-2204	98	8	4	4	NUM
inlawrev-2204	98	9	.	.	SYM
inlawrev-2204	98	10	2	2	NUM
inlawrev-2204	98	11	'	'	PUNCT
inlawrev-2204	98	12	see	see	VERB
inlawrev-2204	98	13	,	,	PUNCT
inlawrev-2204	98	14	e.g	e.g	PROPN
inlawrev-2204	98	15	..	..	PROPN
inlawrev-2204	98	16	tax	tax	PROPN
inlawrev-2204	98	17	institute	institute	PROPN
inlawrev-2204	98	18	of	of	ADP
inlawrev-2204	98	19	america	america	PROPN
inlawrev-2204	98	20	,	,	PUNCT
inlawrev-2204	98	21	how	how	SCONJ
inlawrev-2204	98	22	shall	shall	AUX
inlawrev-2204	98	23	business	business	NOUN
inlawrev-2204	98	24	be	be	AUX
inlawrev-2204	98	25	taxed	tax	VERB
inlawrev-2204	98	26	?	?	PUNCT
inlawrev-2204	99	1	(	(	PUNCT
inlawrev-2204	99	2	a.	a.	PROPN
inlawrev-2204	99	3	alvord	alvord	PROPN
inlawrev-2204	99	4	,	,	PUNCT
inlawrev-2204	99	5	ed	ed	NOUN
inlawrev-2204	99	6	.	.	PROPN
inlawrev-2204	99	7	1937	1937	NUM
inlawrev-2204	99	8	)	)	PUNCT
inlawrev-2204	99	9	.	.	PUNCT
inlawrev-2204	100	1	2	2	NUM
inlawrev-2204	100	2	^	^	SYM
inlawrev-2204	100	3	00	00	NUM
inlawrev-2204	100	4	cong	cong	PROPN
inlawrev-2204	100	5	.	.	PUNCT
inlawrev-2204	101	1	rec	rec	PROPN
inlawrev-2204	101	2	.	.	PROPN
inlawrev-2204	101	3	571	571	NUM
inlawrev-2204	101	4	(	(	PUNCT
inlawrev-2204	101	5	1954	1954	NUM
inlawrev-2204	101	6	)	)	PUNCT
inlawrev-2204	101	7	(	(	PUNCT
inlawrev-2204	101	8	tax	tax	NOUN
inlawrev-2204	101	9	recommendations	recommendation	NOUN
inlawrev-2204	101	10	in	in	ADP
inlawrev-2204	101	11	budget	budget	NOUN
inlawrev-2204	101	12	message	message	NOUN
inlawrev-2204	101	13	of	of	ADP
inlawrev-2204	101	14	jan	jan	PROPN
inlawrev-2204	101	15	.	.	PROPN
inlawrev-2204	101	16	21	21	NUM
inlawrev-2204	101	17	,	,	PUNCT
inlawrev-2204	101	18	1954	1954	NUM
inlawrev-2204	101	19	)	)	PUNCT
inlawrev-2204	101	20	.	.	PUNCT
inlawrev-2204	102	1	2^act	2^act	NUM
inlawrev-2204	102	2	of	of	ADP
inlawrev-2204	102	3	september	september	PROPN
inlawrev-2204	102	4	2	2	NUM
inlawrev-2204	102	5	,	,	PUNCT
inlawrev-2204	102	6	1958	1958	NUM
inlawrev-2204	102	7	,	,	PUNCT
inlawrev-2204	102	8	pub	pub	NOUN
inlawrev-2204	102	9	.	.	PUNCT
inlawrev-2204	103	1	l.	l.	PROPN
inlawrev-2204	103	2	no	no	INTJ
inlawrev-2204	103	3	.	.	PROPN
inlawrev-2204	103	4	85	85	NUM
inlawrev-2204	103	5	-	-	SYM
inlawrev-2204	103	6	866	866	NUM
inlawrev-2204	103	7	,	,	PUNCT
inlawrev-2204	103	8	tit	tit	NOUN
inlawrev-2204	103	9	.	.	PUNCT
inlawrev-2204	104	1	i	i	PRON
inlawrev-2204	104	2	,	,	PUNCT
inlawrev-2204	104	3	§	§	PROPN
inlawrev-2204	104	4	64(a	64(a	PROPN
inlawrev-2204	104	5	)	)	PUNCT
inlawrev-2204	104	6	,	,	PUNCT
inlawrev-2204	104	7	72	72	NUM
inlawrev-2204	104	8	stat	stat	NOUN
inlawrev-2204	104	9	.	.	PUNCT
inlawrev-2204	105	1	1650	1650	NUM
inlawrev-2204	105	2	.	.	PUNCT
inlawrev-2204	106	1	504	504	NUM
inlawrev-2204	106	2	lawiana	lawiana	ADJ
inlawrev-2204	106	3	law	law	NOUN
inlawrev-2204	106	4	review	review	NOUN
inlawrev-2204	106	5	[	[	X
inlawrev-2204	106	6	vol	vol	NOUN
inlawrev-2204	106	7	.	.	PUNCT
inlawrev-2204	106	8	9:500	9:500	NUM
inlawrev-2204	106	9	statute	statute	NOUN
inlawrev-2204	106	10	provided	provide	VERB
inlawrev-2204	106	11	for	for	ADP
inlawrev-2204	106	12	what	what	PRON
inlawrev-2204	106	13	has	have	AUX
inlawrev-2204	106	14	become	become	AUX
inlawrev-2204	106	15	popularly	popularly	ADV
inlawrev-2204	106	16	referred	refer	VERB
inlawrev-2204	106	17	to	to	ADP
inlawrev-2204	106	18	as	as	SCONJ
inlawrev-2204	106	19	the	the	DET
inlawrev-2204	106	20	subchapter	subchapter	NOUN
inlawrev-2204	106	21	s	s	VERB
inlawrev-2204	106	22	corporation.^	corporation.^	NOUN
inlawrev-2204	106	23	'	'	NOUN
inlawrev-2204	106	24	*	*	VERB
inlawrev-2204	106	25	except	except	SCONJ
inlawrev-2204	106	26	for	for	ADP
inlawrev-2204	106	27	certain	certain	ADJ
inlawrev-2204	106	28	capital	capital	NOUN
inlawrev-2204	106	29	gains	gain	NOUN
inlawrev-2204	106	30	income	income	NOUN
inlawrev-2204	106	31	,	,	PUNCT
inlawrev-2204	106	32	"	"	PUNCT
inlawrev-2204	106	33	a	a	DET
inlawrev-2204	106	34	subchapter	subchapter	NOUN
inlawrev-2204	106	35	s	s	PART
inlawrev-2204	106	36	corporation	corporation	NOUN
inlawrev-2204	106	37	does	do	AUX
inlawrev-2204	106	38	not	not	PART
inlawrev-2204	106	39	pay	pay	VERB
inlawrev-2204	106	40	federal	federal	ADJ
inlawrev-2204	106	41	income	income	NOUN
inlawrev-2204	106	42	tax	tax	NOUN
inlawrev-2204	106	43	although	although	SCONJ
inlawrev-2204	106	44	it	it	PRON
inlawrev-2204	106	45	is	be	AUX
inlawrev-2204	106	46	a	a	DET
inlawrev-2204	106	47	corporation	corporation	NOUN
inlawrev-2204	106	48	for	for	ADP
inlawrev-2204	106	49	all	all	DET
inlawrev-2204	106	50	other	other	ADJ
inlawrev-2204	106	51	purposes	purpose	NOUN
inlawrev-2204	106	52	.	.	PUNCT
inlawrev-2204	107	1	thus	thus	ADV
inlawrev-2204	107	2	,	,	PUNCT
inlawrev-2204	107	3	the	the	DET
inlawrev-2204	107	4	double	double	ADJ
inlawrev-2204	107	5	taxation	taxation	NOUN
inlawrev-2204	107	6	of	of	ADP
inlawrev-2204	107	7	corporate	corporate	ADJ
inlawrev-2204	107	8	earnings	earning	NOUN
inlawrev-2204	107	9	is	be	AUX
inlawrev-2204	107	10	avoided.^^	avoided.^^	PUNCT
inlawrev-2204	107	11	also	also	ADV
inlawrev-2204	107	12	,	,	PUNCT
inlawrev-2204	107	13	some	some	DET
inlawrev-2204	107	14	states	state	NOUN
inlawrev-2204	107	15	,	,	PUNCT
inlawrev-2204	107	16	including	include	VERB
inlawrev-2204	107	17	indiana	indiana	PROPN
inlawrev-2204	107	18	,	,	PUNCT
inlawrev-2204	107	19	give	give	VERB
inlawrev-2204	107	20	deference	deference	NOUN
inlawrev-2204	107	21	to	to	ADP
inlawrev-2204	107	22	the	the	DET
inlawrev-2204	107	23	subchapter	subchapter	NOUN
inlawrev-2204	107	24	s	s	PART
inlawrev-2204	107	25	concept	concept	NOUN
inlawrev-2204	107	26	and	and	CCONJ
inlawrev-2204	107	27	do	do	AUX
inlawrev-2204	107	28	not	not	PART
inlawrev-2204	107	29	levj^	levj^	VERB
inlawrev-2204	107	30	a	a	DET
inlawrev-2204	107	31	state	state	NOUN
inlawrev-2204	107	32	corporate	corporate	ADJ
inlawrev-2204	107	33	income	income	NOUN
inlawrev-2204	108	1	tax.^^	tax.^^	ADV
inlawrev-2204	108	2	thus	thus	ADV
inlawrev-2204	108	3	,	,	PUNCT
inlawrev-2204	108	4	the	the	DET
inlawrev-2204	108	5	subchapter	subchapter	NOUN
inlawrev-2204	108	6	s	s	PART
inlawrev-2204	108	7	election	election	NOUN
inlawrev-2204	108	8	has	have	AUX
inlawrev-2204	108	9	become	become	VERB
inlawrev-2204	108	10	very	very	ADV
inlawrev-2204	108	11	popular^^	popular^^	NUM
inlawrev-2204	108	12	among	among	ADP
inlawrev-2204	108	13	eligible^	eligible^	PROPN
inlawrev-2204	108	14	'	'	PART
inlawrev-2204	108	15	corporations	corporation	NOUN
inlawrev-2204	108	16	.	.	PUNCT
inlawrev-2204	109	1	^^int	^^int	PUNCT
inlawrev-2204	109	2	.	.	PUNCT
inlawrev-2204	110	1	rev	rev	PROPN
inlawrev-2204	110	2	.	.	PROPN
inlawrev-2204	110	3	code	code	PROPN
inlawrev-2204	110	4	of	of	ADP
inlawrev-2204	110	5	1954	1954	NUM
inlawrev-2204	110	6	,	,	PUNCT
inlawrev-2204	110	7	§	§	PROPN
inlawrev-2204	110	8	§	§	PROPN
inlawrev-2204	110	9	1371	1371	NUM
inlawrev-2204	110	10	-	-	SYM
inlawrev-2204	110	11	78	78	NUM
inlawrev-2204	110	12	.	.	PUNCT
inlawrev-2204	111	1	for	for	ADP
inlawrev-2204	111	2	a	a	DET
inlawrev-2204	111	3	discussion	discussion	NOUN
inlawrev-2204	111	4	of	of	ADP
inlawrev-2204	111	5	subschapter	subschapter	NOUN
inlawrev-2204	111	6	s	s	PROPN
inlawrev-2204	111	7	,	,	PUNCT
inlawrev-2204	111	8	see	see	VERB
inlawrev-2204	111	9	7	7	NUM
inlawrev-2204	111	10	j.	j.	PROPN
inlawrev-2204	111	11	mertens	mertens	PROPN
inlawrev-2204	111	12	,	,	PUNCT
inlawrev-2204	111	13	the	the	DET
inlawrev-2204	111	14	law	law	NOUN
inlawrev-2204	111	15	op	op	NOUN
inlawrev-2204	111	16	federal	federal	PROPN
inlawrev-2204	111	17	income	income	PROPN
inlawrev-2204	111	18	taxation	taxation	PROPN
inlawrev-2204	111	19	ch	ch	PROPN
inlawrev-2204	111	20	.	.	PROPN
inlawrev-2204	111	21	41b	41b	NOUN
inlawrev-2204	111	22	(	(	PUNCT
inlawrev-2204	111	23	1967	1967	NUM
inlawrev-2204	111	24	)	)	PUNCT
inlawrev-2204	111	25	;	;	PUNCT
inlawrev-2204	111	26	coplin	coplin	NOUN
inlawrev-2204	111	27	,	,	PUNCT
inlawrev-2204	111	28	subchapter	subchapter	NOUN
inlawrev-2204	111	29	s	s	PART
inlawrev-2204	111	30	—	—	PUNCT
inlawrev-2204	111	31	election	election	NOUN
inlawrev-2204	111	32	of	of	ADP
inlawrev-2204	111	33	small	small	ADJ
inlawrev-2204	111	34	business	business	NOUN
inlawrev-2204	111	35	corporations	corporation	NOUN
inlawrev-2204	111	36	,	,	PUNCT
inlawrev-2204	111	37	51	51	NUM
inlawrev-2204	111	38	ky	ky	PROPN
inlawrev-2204	111	39	.	.	PUNCT
inlawrev-2204	112	1	l.j	l.j	PROPN
inlawrev-2204	112	2	.	.	PROPN
inlawrev-2204	112	3	308	308	NUM
inlawrev-2204	112	4	(	(	PUNCT
inlawrev-2204	112	5	1962	1962	NUM
inlawrev-2204	112	6	)	)	PUNCT
inlawrev-2204	112	7	;	;	PUNCT
inlawrev-2204	113	1	coplin	coplin	NOUN
inlawrev-2204	113	2	,	,	PUNCT
inlawrev-2204	113	3	partnership	partnership	NOUN
inlawrev-2204	113	4	or	or	CCONJ
inlawrev-2204	113	5	s	s	PROPN
inlawrev-2204	113	6	corporation	corporation	NOUN
inlawrev-2204	113	7	?	?	PUNCT
inlawrev-2204	114	1	a	a	DET
inlawrev-2204	114	2	check	check	NOUN
inlawrev-2204	114	3	list	list	NOUN
inlawrev-2204	114	4	of	of	ADP
inlawrev-2204	114	5	the	the	DET
inlawrev-2204	114	6	tax	tax	NOUN
inlawrev-2204	114	7	factors	factor	NOUN
inlawrev-2204	114	8	in	in	ADP
inlawrev-2204	114	9	the	the	DET
inlawrev-2204	114	10	choice	choice	NOUN
inlawrev-2204	114	11	,	,	PUNCT
inlawrev-2204	114	12	12	12	NUM
inlawrev-2204	114	13	j.	j.	PROPN
inlawrev-2204	114	14	taxation	taxation	PROPN
inlawrev-2204	114	15	32	32	NUM
inlawrev-2204	114	16	(	(	PUNCT
inlawrev-2204	114	17	1960	1960	NUM
inlawrev-2204	114	18	)	)	PUNCT
inlawrev-2204	114	19	;	;	PUNCT
inlawrev-2204	114	20	cunningham	cunningham	PROPN
inlawrev-2204	114	21	,	,	PUNCT
inlawrev-2204	114	22	subchapter	subchapter	NOUN
inlawrev-2204	114	23	s	s	PART
inlawrev-2204	114	24	corporations	corporation	NOUN
inlawrev-2204	114	25	:	:	PUNCT
inlawrev-2204	114	26	uses	use	NOUN
inlawrev-2204	114	27	,	,	PUNCT
inlawrev-2204	114	28	abuses	abuse	NOUN
inlawrev-2204	114	29	,	,	PUNCT
inlawrev-2204	114	30	and	and	CCONJ
inlawrev-2204	114	31	some	some	DET
inlawrev-2204	114	32	pitfalls	pitfall	NOUN
inlawrev-2204	114	33	,	,	PUNCT
inlawrev-2204	114	34	20	20	NUM
inlawrev-2204	114	35	md	md	PROPN
inlawrev-2204	114	36	.	.	PUNCT
inlawrev-2204	115	1	l.	l.	PROPN
inlawrev-2204	115	2	rev	rev	PROPN
inlawrev-2204	115	3	.	.	PROPN
inlawrev-2204	115	4	195	195	NUM
inlawrev-2204	115	5	(	(	PUNCT
inlawrev-2204	115	6	1960	1960	NUM
inlawrev-2204	115	7	)	)	PUNCT
inlawrev-2204	115	8	;	;	PUNCT
inlawrev-2204	115	9	lebrun	lebrun	NOUN
inlawrev-2204	115	10	,	,	PUNCT
inlawrev-2204	115	11	subchapter	subchapter	NOUN
inlawrev-2204	115	12	s	s	PART
inlawrev-2204	115	13	corporatiotis	corporatiotis	NOUN
inlawrev-2204	115	14	,	,	PUNCT
inlawrev-2204	115	15	39	39	NUM
inlawrev-2204	115	16	n.d.l	n.d.l	NOUN
inlawrev-2204	115	17	.	.	PUNCT
inlawrev-2204	116	1	rev	rev	PROPN
inlawrev-2204	116	2	.	.	PROPN
inlawrev-2204	116	3	341	341	NUM
inlawrev-2204	116	4	(	(	PUNCT
inlawrev-2204	116	5	1963	1963	NUM
inlawrev-2204	116	6	)	)	PUNCT
inlawrev-2204	116	7	;	;	PUNCT
inlawrev-2204	116	8	moore	moore	PROPN
inlawrev-2204	116	9	&	&	CCONJ
inlawrev-2204	116	10	sorlien	sorlien	PROPN
inlawrev-2204	116	11	,	,	PUNCT
inlawrev-2204	116	12	adventures	adventure	NOUN
inlawrev-2204	116	13	in	in	ADP
inlawrev-2204	116	14	subchapter	subchapter	NOUN
inlawrev-2204	116	15	s	s	NOUN
inlawrev-2204	116	16	and	and	CCONJ
inlawrev-2204	116	17	section	section	NOUN
inlawrev-2204	116	18	1244-	1244-	NUM
inlawrev-2204	116	19	,	,	PUNCT
inlawrev-2204	116	20	14	14	NUM
inlawrev-2204	116	21	tax	tax	NOUN
inlawrev-2204	116	22	l.	l.	PROPN
inlawrev-2204	116	23	rev	rev	PROPN
inlawrev-2204	116	24	.	.	PROPN
inlawrev-2204	117	1	453	453	NUM
inlawrev-2204	117	2	(	(	PUNCT
inlawrev-2204	117	3	1959	1959	NUM
inlawrev-2204	117	4	)	)	PUNCT
inlawrev-2204	118	1	;	;	PUNCT
inlawrev-2204	118	2	note	note	VERB
inlawrev-2204	118	3	,	,	PUNCT
inlawrev-2204	118	4	optional	optional	ADJ
inlawrev-2204	118	5	taxation	taxation	NOUN
inlawrev-2204	118	6	of	of	ADP
inlawrev-2204	118	7	closely	closely	ADV
inlawrev-2204	118	8	held	hold	VERB
inlawrev-2204	118	9	corporations	corporation	NOUN
inlawrev-2204	118	10	under	under	ADP
inlawrev-2204	118	11	the	the	DET
inlawrev-2204	118	12	technical	technical	ADJ
inlawrev-2204	118	13	amendments	amendment	NOUN
inlawrev-2204	118	14	act	act	VERB
inlawrev-2204	118	15	of	of	ADP
inlawrev-2204	118	16	1958	1958	NUM
inlawrev-2204	118	17	,	,	PUNCT
inlawrev-2204	118	18	72	72	NUM
inlawrev-2204	118	19	harv	harv	NOUN
inlawrev-2204	118	20	.	.	PUNCT
inlawrev-2204	119	1	l.	l.	PROPN
inlawrev-2204	119	2	rev	rev	PROPN
inlawrev-2204	119	3	.	.	PROPN
inlawrev-2204	119	4	710	710	NUM
inlawrev-2204	119	5	(	(	PUNCT
inlawrev-2204	119	6	1959	1959	NUM
inlawrev-2204	119	7	)	)	PUNCT
inlawrev-2204	119	8	.	.	PUNCT
inlawrev-2204	120	1	2^int	2^int	X
inlawrev-2204	120	2	.	.	PUNCT
inlawrev-2204	121	1	rev	rev	PROPN
inlawrev-2204	121	2	.	.	PROPN
inlawrev-2204	121	3	code	code	NOUN
inlawrev-2204	121	4	op	op	NOUN
inlawrev-2204	121	5	1954	1954	NUM
inlawrev-2204	121	6	,	,	PUNCT
inlawrev-2204	121	7	§	§	PROPN
inlawrev-2204	121	8	1378	1378	NUM
inlawrev-2204	121	9	.	.	PUNCT
inlawrev-2204	122	1	generally	generally	ADV
inlawrev-2204	122	2	,	,	PUNCT
inlawrev-2204	122	3	the	the	DET
inlawrev-2204	122	4	corporation	corporation	NOUN
inlawrev-2204	122	5	is	be	AUX
inlawrev-2204	122	6	liable	liable	ADJ
inlawrev-2204	122	7	for	for	ADP
inlawrev-2204	122	8	the	the	DET
inlawrev-2204	122	9	tax	tax	NOUN
inlawrev-2204	122	10	only	only	ADV
inlawrev-2204	122	11	if	if	SCONJ
inlawrev-2204	122	12	the	the	DET
inlawrev-2204	122	13	taxable	taxable	ADJ
inlawrev-2204	122	14	income	income	NOUN
inlawrev-2204	122	15	of	of	ADP
inlawrev-2204	122	16	the	the	DET
inlawrev-2204	122	17	corporation	corporation	NOUN
inlawrev-2204	122	18	for	for	ADP
inlawrev-2204	122	19	the	the	DET
inlawrev-2204	122	20	year	year	NOUN
inlawrev-2204	122	21	is	be	AUX
inlawrev-2204	122	22	more	more	ADJ
inlawrev-2204	122	23	than	than	ADP
inlawrev-2204	122	24	$	$	SYM
inlawrev-2204	122	25	25,000	25,000	NUM
inlawrev-2204	122	26	,	,	PUNCT
inlawrev-2204	122	27	and	and	CCONJ
inlawrev-2204	122	28	the	the	DET
inlawrev-2204	122	29	excess	excess	NOUN
inlawrev-2204	122	30	of	of	ADP
inlawrev-2204	122	31	net	net	ADJ
inlawrev-2204	122	32	long	long	ADJ
inlawrev-2204	122	33	-	-	PUNCT
inlawrev-2204	122	34	term	term	NOUN
inlawrev-2204	122	35	capital	capital	NOUN
inlawrev-2204	122	36	gain	gain	NOUN
inlawrev-2204	122	37	over	over	ADP
inlawrev-2204	122	38	net	net	ADJ
inlawrev-2204	122	39	short	short	ADJ
inlawrev-2204	122	40	-	-	PUNCT
inlawrev-2204	122	41	term	term	NOUN
inlawrev-2204	122	42	capital	capital	NOUN
inlawrev-2204	122	43	loss	loss	NOUN
inlawrev-2204	122	44	is	be	AUX
inlawrev-2204	122	45	both	both	PRON
inlawrev-2204	122	46	more	more	ADJ
inlawrev-2204	122	47	than	than	ADP
inlawrev-2204	122	48	$	$	SYM
inlawrev-2204	122	49	25,000	25,000	NUM
inlawrev-2204	122	50	and	and	CCONJ
inlawrev-2204	122	51	more	more	ADJ
inlawrev-2204	122	52	than	than	ADP
inlawrev-2204	122	53	50	50	NUM
inlawrev-2204	122	54	percent	percent	NOUN
inlawrev-2204	122	55	of	of	ADP
inlawrev-2204	122	56	taxable	taxable	ADJ
inlawrev-2204	122	57	income	income	NOUN
inlawrev-2204	122	58	.	.	PUNCT
inlawrev-2204	123	1	treas	treas	PROPN
inlawrev-2204	123	2	.	.	PUNCT
inlawrev-2204	124	1	reg	reg	PROPN
inlawrev-2204	124	2	.	.	PUNCT
inlawrev-2204	125	1	§	§	NOUN
inlawrev-2204	125	2	1.1378	1.1378	NUM
inlawrev-2204	125	3	-	-	SYM
inlawrev-2204	125	4	2	2	NUM
inlawrev-2204	125	5	(	(	PUNCT
inlawrev-2204	125	6	1968	1968	NUM
inlawrev-2204	125	7	)	)	PUNCT
inlawrev-2204	125	8	.	.	PUNCT
inlawrev-2204	126	1	265ee	265ee	ADJ
inlawrev-2204	126	2	int	int	NOUN
inlawrev-2204	126	3	.	.	PUNCT
inlawrev-2204	127	1	rev	rev	PROPN
inlawrev-2204	127	2	.	.	PROPN
inlawrev-2204	127	3	code	code	PROPN
inlawrev-2204	127	4	of	of	ADP
inlawrev-2204	127	5	1954	1954	NUM
inlawrev-2204	127	6	,	,	PUNCT
inlawrev-2204	127	7	§	§	PROPN
inlawrev-2204	127	8	§	§	PROPN
inlawrev-2204	127	9	1372(b	1372(b	NOUN
inlawrev-2204	127	10	)	)	PUNCT
inlawrev-2204	127	11	,	,	PUNCT
inlawrev-2204	127	12	1373(a)-(b	1373(a)-(b	NUM
inlawrev-2204	127	13	)	)	PUNCT
inlawrev-2204	127	14	.	.	PUNCT
inlawrev-2204	128	1	earnings	earning	NOUN
inlawrev-2204	128	2	of	of	ADP
inlawrev-2204	128	3	a	a	DET
inlawrev-2204	128	4	regular	regular	ADJ
inlawrev-2204	128	5	corporation	corporation	NOUN
inlawrev-2204	128	6	are	be	AUX
inlawrev-2204	128	7	taxed	tax	VERB
inlawrev-2204	128	8	at	at	ADP
inlawrev-2204	128	9	the	the	DET
inlawrev-2204	128	10	corporate	corporate	ADJ
inlawrev-2204	128	11	level	level	NOUN
inlawrev-2204	128	12	,	,	PUNCT
inlawrev-2204	128	13	i	i	PROPN
inlawrev-2204	128	14	d	d	PROPN
inlawrev-2204	128	15	,	,	PUNCT
inlawrev-2204	128	16	§	§	PROPN
inlawrev-2204	128	17	11	11	NUM
inlawrev-2204	128	18	,	,	PUNCT
inlawrev-2204	128	19	and	and	CCONJ
inlawrev-2204	128	20	again	again	ADV
inlawrev-2204	128	21	at	at	ADP
inlawrev-2204	128	22	the	the	DET
inlawrev-2204	128	23	individual	individual	ADJ
inlawrev-2204	128	24	level	level	NOUN
inlawrev-2204	128	25	,	,	PUNCT
inlawrev-2204	129	1	i	i	PROPN
inlawrev-2204	129	2	d.	d.	PROPN
inlawrev-2204	129	3	§	§	PROPN
inlawrev-2204	129	4	61(a	61(a	NUM
inlawrev-2204	129	5	)	)	PUNCT
inlawrev-2204	129	6	(	(	PUNCT
inlawrev-2204	129	7	7	7	NUM
inlawrev-2204	129	8	)	)	PUNCT
inlawrev-2204	129	9	,	,	PUNCT
inlawrev-2204	129	10	with	with	ADP
inlawrev-2204	129	11	the	the	DET
inlawrev-2204	129	12	exception	exception	NOUN
inlawrev-2204	129	13	of	of	ADP
inlawrev-2204	129	14	the	the	DET
inlawrev-2204	129	15	$	$	SYM
inlawrev-2204	129	16	100	100	NUM
inlawrev-2204	129	17	exclusion	exclusion	NOUN
inlawrev-2204	129	18	,	,	PUNCT
inlawrev-2204	129	19	i	i	PROPN
inlawrev-2204	129	20	d.	d.	PROPN
inlawrev-2204	129	21	§	§	PROPN
inlawrev-2204	129	22	116	116	NUM
inlawrev-2204	129	23	.	.	PUNCT
inlawrev-2204	129	24	^^nd	^^nd	PROPN
inlawrev-2204	129	25	.	.	PUNCT
inlawrev-2204	130	1	code	code	PROPN
inlawrev-2204	130	2	§	§	PROPN
inlawrev-2204	130	3	6	6	NUM
inlawrev-2204	130	4	-	-	SYM
inlawrev-2204	130	5	3	3	NUM
inlawrev-2204	130	6	-	-	PUNCT
inlawrev-2204	130	7	2	2	NUM
inlawrev-2204	130	8	-	-	SYM
inlawrev-2204	130	9	3	3	NUM
inlawrev-2204	130	10	(	(	PUNCT
inlawrev-2204	130	11	b	b	NOUN
inlawrev-2204	130	12	)	)	PUNCT
inlawrev-2204	130	13	(	(	PUNCT
inlawrev-2204	130	14	burns	burn	NOUN
inlawrev-2204	130	15	1972	1972	NUM
inlawrev-2204	130	16	)	)	PUNCT
inlawrev-2204	130	17	(	(	PUNCT
inlawrev-2204	130	18	adjusted	adjust	VERB
inlawrev-2204	130	19	gross	gross	ADJ
inlawrev-2204	130	20	income	income	NOUN
inlawrev-2204	130	21	)	)	PUNCT
inlawrev-2204	130	22	;	;	PUNCT
inlawrev-2204	130	23	i	i	PROPN
inlawrev-2204	130	24	d.	d.	PROPN
inlawrev-2204	130	25	§	§	PROPN
inlawrev-2204	130	26	6	6	NUM
inlawrev-2204	130	27	-	-	SYM
inlawrev-2204	130	28	3	3	NUM
inlawrev-2204	130	29	-	-	PUNCT
inlawrev-2204	130	30	7	7	NUM
inlawrev-2204	130	31	-	-	SYM
inlawrev-2204	130	32	1	1	NUM
inlawrev-2204	130	33	(	(	PUNCT
inlawrev-2204	130	34	a	a	NOUN
inlawrev-2204	130	35	)	)	PUNCT
inlawrev-2204	130	36	(	(	PUNCT
inlawrev-2204	130	37	gross	gross	ADJ
inlawrev-2204	130	38	income	income	NOUN
inlawrev-2204	130	39	tax	tax	NOUN
inlawrev-2204	130	40	)	)	PUNCT
inlawrev-2204	130	41	;	;	PUNCT
inlawrev-2204	130	42	i	i	PROPN
inlawrev-2204	130	43	d.	d.	PROPN
inlawrev-2204	130	44	§	§	PROPN
inlawrev-2204	130	45	6	6	NUM
inlawrev-2204	130	46	-	-	SYM
inlawrev-2204	130	47	3	3	NUM
inlawrev-2204	130	48	-	-	PUNCT
inlawrev-2204	130	49	8	8	NUM
inlawrev-2204	130	50	-	-	SYM
inlawrev-2204	130	51	1	1	NUM
inlawrev-2204	130	52	(	(	PUNCT
inlawrev-2204	130	53	supplemental	supplemental	ADJ
inlawrev-2204	130	54	net	net	ADJ
inlawrev-2204	130	55	income	income	NOUN
inlawrev-2204	130	56	tax	tax	NOUN
inlawrev-2204	130	57	)	)	PUNCT
inlawrev-2204	130	58	.	.	PUNCT
inlawrev-2204	131	1	the	the	DET
inlawrev-2204	131	2	indiana	indiana	PROPN
inlawrev-2204	131	3	department	department	PROPN
inlawrev-2204	131	4	of	of	ADP
inlawrev-2204	131	5	revenue	revenue	NOUN
inlawrev-2204	131	6	has	have	AUX
inlawrev-2204	131	7	provided	provide	VERB
inlawrev-2204	131	8	that	that	SCONJ
inlawrev-2204	131	9	rs]mall	rs]mall	PROPN
inlawrev-2204	131	10	business	business	NOUN
inlawrev-2204	131	11	corporations	corporation	NOUN
inlawrev-2204	131	12	are	be	AUX
inlawrev-2204	131	13	generally	generally	ADV
inlawrev-2204	131	14	not	not	PART
inlawrev-2204	131	15	subject	subject	ADJ
inlawrev-2204	131	16	to	to	ADP
inlawrev-2204	131	17	the	the	DET
inlawrev-2204	131	18	gross	gross	ADJ
inlawrev-2204	131	19	income	income	NOUN
inlawrev-2204	131	20	tax	tax	PROPN
inlawrev-2204	131	21	act	act	PROPN
inlawrev-2204	131	22	,	,	PUNCT
inlawrev-2204	131	23	the	the	DET
inlawrev-2204	131	24	adjusted	adjust	VERB
inlawrev-2204	131	25	gross	gross	ADJ
inlawrev-2204	131	26	income	income	NOUN
inlawrev-2204	131	27	tax	tax	PROPN
inlawrev-2204	131	28	act	act	PROPN
inlawrev-2204	131	29	,	,	PUNCT
inlawrev-2204	131	30	or	or	CCONJ
inlawrev-2204	131	31	the	the	DET
inlawrev-2204	131	32	supplemental	supplemental	ADJ
inlawrev-2204	131	33	net	net	ADJ
inlawrev-2204	131	34	income	income	NOUN
inlawrev-2204	131	35	tax	tax	PROPN
inlawrev-2204	131	36	act	act	PROPN
inlawrev-2204	131	37	,	,	PUNCT
inlawrev-2204	131	38	if	if	SCONJ
inlawrev-2204	131	39	they	they	PRON
inlawrev-2204	131	40	have	have	AUX
inlawrev-2204	131	41	elected	elect	VERB
inlawrev-2204	131	42	to	to	PART
inlawrev-2204	131	43	file	file	VERB
inlawrev-2204	131	44	as	as	ADP
inlawrev-2204	131	45	a	a	DET
inlawrev-2204	131	46	small	small	ADJ
inlawrev-2204	131	47	business	business	NOUN
inlawrev-2204	131	48	corporation	corporation	NOUN
inlawrev-2204	131	49	for	for	ADP
inlawrev-2204	131	50	federal	federal	ADJ
inlawrev-2204	131	51	income	income	NOUN
inlawrev-2204	131	52	tax	tax	NOUN
inlawrev-2204	131	53	purposes	purpose	NOUN
inlawrev-2204	131	54	under	under	ADP
inlawrev-2204	131	55	section	section	NOUN
inlawrev-2204	131	56	1372	1372	NUM
inlawrev-2204	131	57	of	of	ADP
inlawrev-2204	131	58	the	the	DET
inlawrev-2204	131	59	internal	internal	ADJ
inlawrev-2204	131	60	revenue	revenue	NOUN
inlawrev-2204	131	61	code	code	NOUN
inlawrev-2204	131	62	.	.	PUNCT
inlawrev-2204	132	1	indiana	indiana	PROPN
inlawrev-2204	132	2	dep't	dep't	PROPN
inlawrev-2204	132	3	of	of	ADP
inlawrev-2204	132	4	revenue	revenue	NOUN
inlawrev-2204	132	5	,	,	PUNCT
inlawrev-2204	132	6	circular	circular	ADJ
inlawrev-2204	132	7	it-18	it-18	NOUN
inlawrev-2204	132	8	(	(	PUNCT
inlawrev-2204	132	9	may	may	PROPN
inlawrev-2204	132	10	1	1	NUM
inlawrev-2204	132	11	,	,	PUNCT
inlawrev-2204	132	12	1974	1974	NUM
inlawrev-2204	132	13	rev	rev	X
inlawrev-2204	132	14	.	.	PROPN
inlawrev-2204	132	15	)	)	PUNCT
inlawrev-2204	133	1	(	(	PUNCT
inlawrev-2204	133	2	emphasis	emphasis	NOUN
inlawrev-2204	133	3	in	in	ADP
inlawrev-2204	133	4	original	original	ADJ
inlawrev-2204	133	5	and	and	CCONJ
inlawrev-2204	133	6	citations	citation	NOUN
inlawrev-2204	133	7	omitted	omit	VERB
inlawrev-2204	133	8	)	)	PUNCT
inlawrev-2204	133	9	.	.	PUNCT
inlawrev-2204	134	1	"	"	PUNCT
inlawrev-2204	134	2	"	"	PUNCT
inlawrev-2204	134	3	^see	^see	DET
inlawrev-2204	134	4	u.s	u.s	PROPN
inlawrev-2204	134	5	.	.	PROPN
inlawrev-2204	134	6	treasury	treasury	PROPN
inlawrev-2204	134	7	dep't	dep't	PROPN
inlawrev-2204	134	8	,	,	PUNCT
inlawrev-2204	134	9	statistics	statistic	NOUN
inlawrev-2204	134	10	of	of	ADP
inlawrev-2204	134	11	income	income	NOUN
inlawrev-2204	134	12	,	,	PUNCT
inlawrev-2204	134	13	business	business	NOUN
inlawrev-2204	134	14	income	income	NOUN
inlawrev-2204	134	15	tax	tax	NOUN
inlawrev-2204	134	16	returns	return	NOUN
inlawrev-2204	134	17	3	3	NUM
inlawrev-2204	134	18	(	(	PUNCT
inlawrev-2204	134	19	1972	1972	NUM
inlawrev-2204	134	20	)	)	PUNCT
inlawrev-2204	134	21	.	.	PUNCT
inlawrev-2204	135	1	these	these	DET
inlawrev-2204	135	2	statistics	statistic	NOUN
inlawrev-2204	135	3	indicate	indicate	VERB
inlawrev-2204	135	4	that	that	SCONJ
inlawrev-2204	135	5	more	more	ADJ
inlawrev-2204	135	6	than	than	ADP
inlawrev-2204	135	7	14	14	NUM
inlawrev-2204	135	8	percent	percent	NOUN
inlawrev-2204	135	9	of	of	ADP
inlawrev-2204	135	10	the	the	DET
inlawrev-2204	135	11	corporations	corporation	NOUN
inlawrev-2204	135	12	reporting	report	VERB
inlawrev-2204	135	13	for	for	ADP
inlawrev-2204	135	14	income	income	NOUN
inlawrev-2204	135	15	tax	tax	NOUN
inlawrev-2204	135	16	purposes	purpose	NOUN
inlawrev-2204	135	17	in	in	ADP
inlawrev-2204	135	18	1969	1969	NUM
inlawrev-2204	135	19	had	have	AUX
inlawrev-2204	135	20	made	make	VERB
inlawrev-2204	135	21	the	the	DET
inlawrev-2204	135	22	subchapter	subchapter	NOUN
inlawrev-2204	135	23	s	s	PART
inlawrev-2204	135	24	election	election	NOUN
inlawrev-2204	135	25	.	.	PUNCT
inlawrev-2204	136	1	2'int	2'int	NUM
inlawrev-2204	136	2	.	.	PUNCT
inlawrev-2204	137	1	rev	rev	PROPN
inlawrev-2204	137	2	.	.	PROPN
inlawrev-2204	137	3	code	code	PROPN
inlawrev-2204	137	4	of	of	ADP
inlawrev-2204	137	5	1954	1954	NUM
inlawrev-2204	137	6	,	,	PUNCT
inlawrev-2204	137	7	§	§	PROPN
inlawrev-2204	137	8	1372	1372	NUM
inlawrev-2204	137	9	.	.	PUNCT
inlawrev-2204	138	1	generally	generally	ADV
inlawrev-2204	138	2	,	,	PUNCT
inlawrev-2204	138	3	an	an	DET
inlawrev-2204	138	4	eligible	eligible	ADJ
inlawrev-2204	138	5	corporation	corporation	NOUN
inlawrev-2204	138	6	is	be	AUX
inlawrev-2204	138	7	one	one	NUM
inlawrev-2204	138	8	that	that	PRON
inlawrev-2204	138	9	meets	meet	VERB
inlawrev-2204	138	10	the	the	DET
inlawrev-2204	138	11	following	follow	VERB
inlawrev-2204	138	12	requirements	requirement	NOUN
inlawrev-2204	138	13	:	:	PUNCT
inlawrev-2204	138	14	(	(	PUNCT
inlawrev-2204	138	15	1	1	X
inlawrev-2204	138	16	)	)	PUNCT
inlawrev-2204	138	17	it	it	PRON
inlawrev-2204	138	18	must	must	AUX
inlawrev-2204	138	19	be	be	AUX
inlawrev-2204	138	20	a	a	DET
inlawrev-2204	138	21	domestic	domestic	ADJ
inlawrev-2204	138	22	corporation	corporation	NOUN
inlawrev-2204	138	23	;	;	PUNCT
inlawrev-2204	138	24	(	(	PUNCT
inlawrev-2204	138	25	2	2	X
inlawrev-2204	138	26	)	)	PUNCT
inlawrev-2204	138	27	there	there	PRON
inlawrev-2204	138	28	must	must	AUX
inlawrev-2204	138	29	be	be	AUX
inlawrev-2204	138	30	no	no	DET
inlawrev-2204	138	31	more	more	ADJ
inlawrev-2204	138	32	than	than	ADP
inlawrev-2204	138	33	ten	ten	NUM
inlawrev-2204	138	34	shareholders	shareholder	NOUN
inlawrev-2204	138	35	;	;	PUNCT
inlawrev-2204	138	36	(	(	PUNCT
inlawrev-2204	138	37	3	3	X
inlawrev-2204	138	38	)	)	PUNCT
inlawrev-2204	138	39	all	all	DET
inlawrev-2204	138	40	shareholders	shareholder	NOUN
inlawrev-2204	138	41	must	must	AUX
inlawrev-2204	138	42	be	be	AUX
inlawrev-2204	138	43	individuals	individual	NOUN
inlawrev-2204	138	44	or	or	CCONJ
inlawrev-2204	138	45	decedents	decedent	NOUN
inlawrev-2204	138	46	'	'	PART
inlawrev-2204	138	47	estates	estate	NOUN
inlawrev-2204	138	48	;	;	PUNCT
inlawrev-2204	138	49	(	(	PUNCT
inlawrev-2204	138	50	4	4	X
inlawrev-2204	138	51	)	)	PUNCT
inlawrev-2204	138	52	no	no	DET
inlawrev-2204	138	53	nonresident	nonresident	ADJ
inlawrev-2204	138	54	alien	alien	NOUN
inlawrev-2204	138	55	may	may	AUX
inlawrev-2204	138	56	be	be	AUX
inlawrev-2204	138	57	a	a	DET
inlawrev-2204	138	58	shareholder	shareholder	NOUN
inlawrev-2204	138	59	;	;	PUNCT
inlawrev-2204	138	60	(	(	PUNCT
inlawrev-2204	138	61	5	5	X
inlawrev-2204	138	62	)	)	PUNCT
inlawrev-2204	138	63	the	the	DET
inlawrev-2204	138	64	corporation	corporation	NOUN
inlawrev-2204	138	65	may	may	AUX
inlawrev-2204	138	66	not	not	PART
inlawrev-2204	138	67	have	have	VERB
inlawrev-2204	138	68	more	more	ADJ
inlawrev-2204	138	69	than	than	ADP
inlawrev-2204	138	70	one	one	NUM
inlawrev-2204	138	71	class	class	NOUN
inlawrev-2204	138	72	of	of	ADP
inlawrev-2204	138	73	stock	stock	NOUN
inlawrev-2204	138	74	;	;	PUNCT
inlawrev-2204	138	75	(	(	PUNCT
inlawrev-2204	138	76	6	6	X
inlawrev-2204	138	77	)	)	PUNCT
inlawrev-2204	138	78	the	the	DET
inlawrev-2204	138	79	corporation	corporation	NOUN
inlawrev-2204	138	80	can	can	AUX
inlawrev-2204	138	81	not	not	PART
inlawrev-2204	138	82	receive	receive	VERB
inlawrev-2204	138	83	more	more	ADJ
inlawrev-2204	138	84	than	than	ADP
inlawrev-2204	138	85	80	80	NUM
inlawrev-2204	138	86	percent	percent	NOUN
inlawrev-2204	138	87	of	of	ADP
inlawrev-2204	138	88	its	its	PRON
inlawrev-2204	138	89	gross	gross	ADJ
inlawrev-2204	138	90	receipts	receipt	NOUN
inlawrev-2204	138	91	from	from	ADP
inlawrev-2204	138	92	sources	source	NOUN
inlawrev-2204	138	93	outside	outside	ADP
inlawrev-2204	138	94	the	the	DET
inlawrev-2204	138	95	united	united	PROPN
inlawrev-2204	138	96	states	states	PROPN
inlawrev-2204	138	97	;	;	PUNCT
inlawrev-2204	138	98	(	(	PUNCT
inlawrev-2204	138	99	7	7	X
inlawrev-2204	138	100	)	)	PUNCT
inlawrev-2204	138	101	the	the	DET
inlawrev-2204	138	102	corporation	corporation	NOUN
inlawrev-2204	138	103	can	can	AUX
inlawrev-2204	138	104	not	not	PART
inlawrev-2204	138	105	receive	receive	VERB
inlawrev-2204	138	106	more	more	ADJ
inlawrev-2204	138	107	than	than	ADP
inlawrev-2204	138	108	20	20	NUM
inlawrev-2204	138	109	percent	percent	NOUN
inlawrev-2204	138	110	of	of	ADP
inlawrev-2204	138	111	its	its	PRON
inlawrev-2204	138	112	gross	gross	ADJ
inlawrev-2204	138	113	receipts	receipt	NOUN
inlawrev-2204	138	114	from	from	ADP
inlawrev-2204	138	115	interest	interest	NOUN
inlawrev-2204	138	116	,	,	PUNCT
inlawrev-2204	138	117	dividends	dividend	NOUN
inlawrev-2204	138	118	,	,	PUNCT
inlawrev-2204	138	119	rents	rent	NOUN
inlawrev-2204	138	120	,	,	PUNCT
inlawrev-2204	138	121	royalties	royalty	NOUN
inlawrev-2204	138	122	,	,	PUNCT
inlawrev-2204	138	123	annuities	annuity	NOUN
inlawrev-2204	138	124	,	,	PUNCT
inlawrev-2204	138	125	and	and	CCONJ
inlawrev-2204	138	126	gains	gain	NOUN
inlawrev-2204	138	127	from	from	ADP
inlawrev-2204	138	128	sales	sale	NOUN
inlawrev-2204	138	129	or	or	CCONJ
inlawrev-2204	138	130	exchanges	exchange	NOUN
inlawrev-2204	138	131	of	of	ADP
inlawrev-2204	138	132	securities	security	NOUN
inlawrev-2204	138	133	,	,	PUNCT
inlawrev-2204	138	134	and	and	CCONJ
inlawrev-2204	138	135	(	(	PUNCT
inlawrev-2204	138	136	8)	8)	NUM
inlawrev-2204	138	137	all	all	DET
inlawrev-2204	138	138	shareholders	shareholder	NOUN
inlawrev-2204	138	139	must	must	AUX
inlawrev-2204	138	140	consent	consent	VERB
inlawrev-2204	138	141	to	to	ADP
inlawrev-2204	138	142	the	the	DET
inlawrev-2204	138	143	election	election	NOUN
inlawrev-2204	138	144	.	.	PUNCT
inlawrev-2204	139	1	for	for	ADP
inlawrev-2204	139	2	a	a	DET
inlawrev-2204	139	3	general	general	ADJ
inlawrev-2204	139	4	discussion	discussion	NOUN
inlawrev-2204	139	5	of	of	ADP
inlawrev-2204	139	6	eligibility	eligibility	NOUN
inlawrev-2204	139	7	1976	1976	NUM
inlawrev-2204	139	8	]	]	PUNCT
inlawrev-2204	139	9	subchapter	subchapter	NOUN
inlawrev-2204	139	10	s	s	PART
inlawrev-2204	139	11	income	income	NOUN
inlawrev-2204	139	12	shifting	shift	VERB
inlawrev-2204	139	13	506	506	NUM
inlawrev-2204	139	14	in	in	ADP
inlawrev-2204	139	15	addition	addition	NOUN
inlawrev-2204	139	16	to	to	ADP
inlawrev-2204	139	17	avoiding	avoid	VERB
inlawrev-2204	139	18	double	double	ADJ
inlawrev-2204	139	19	taxation	taxation	NOUN
inlawrev-2204	139	20	,	,	PUNCT
inlawrev-2204	139	21	subchapter	subchapter	NOUN
inlawrev-2204	139	22	s	s	PART
inlawrev-2204	139	23	offers	offer	VERB
inlawrev-2204	139	24	other	other	ADJ
inlawrev-2204	139	25	advantages	advantage	NOUN
inlawrev-2204	139	26	to	to	ADP
inlawrev-2204	139	27	the	the	DET
inlawrev-2204	139	28	family	family	NOUN
inlawrev-2204	139	29	business	business	NOUN
inlawrev-2204	139	30	enterprise	enterprise	NOUN
inlawrev-2204	139	31	.	.	PUNCT
inlawrev-2204	140	1	subchapter	subchapter	NOUN
inlawrev-2204	140	2	s	s	PART
inlawrev-2204	140	3	arguably	arguably	ADV
inlawrev-2204	140	4	condones	condone	VERB
inlawrev-2204	140	5	certain	certain	ADJ
inlawrev-2204	140	6	types	type	NOUN
inlawrev-2204	140	7	of	of	ADP
inlawrev-2204	140	8	income	income	NOUN
inlawrev-2204	140	9	shifting	shift	VERB
inlawrev-2204	140	10	which	which	PRON
inlawrev-2204	140	11	can	can	AUX
inlawrev-2204	140	12	substantially	substantially	ADV
inlawrev-2204	140	13	reduce	reduce	VERB
inlawrev-2204	140	14	the	the	DET
inlawrev-2204	140	15	family	family	NOUN
inlawrev-2204	140	16	unit	unit	NOUN
inlawrev-2204	140	17	's	's	PART
inlawrev-2204	140	18	aggregate	aggregate	ADJ
inlawrev-2204	140	19	income	income	NOUN
inlawrev-2204	140	20	tax	tax	NOUN
inlawrev-2204	140	21	liability	liability	NOUN
inlawrev-2204	140	22	.	.	PUNCT
inlawrev-2204	141	1	two	two	NUM
inlawrev-2204	141	2	basic	basic	ADJ
inlawrev-2204	141	3	questions	question	NOUN
inlawrev-2204	141	4	arise	arise	VERB
inlawrev-2204	141	5	:	:	PUNCT
inlawrev-2204	141	6	(	(	PUNCT
inlawrev-2204	141	7	1	1	X
inlawrev-2204	141	8	)	)	PUNCT
inlawrev-2204	141	9	what	what	PRON
inlawrev-2204	141	10	income	income	NOUN
inlawrev-2204	141	11	shifting	shift	VERB
inlawrev-2204	141	12	devices	device	NOUN
inlawrev-2204	141	13	are	be	AUX
inlawrev-2204	141	14	available	available	ADJ
inlawrev-2204	141	15	to	to	ADP
inlawrev-2204	141	16	a	a	DET
inlawrev-2204	141	17	family	family	NOUN
inlawrev-2204	141	18	business	business	NOUN
inlawrev-2204	141	19	that	that	PRON
inlawrev-2204	141	20	is	be	AUX
inlawrev-2204	141	21	operating	operate	VERB
inlawrev-2204	141	22	in	in	ADP
inlawrev-2204	141	23	the	the	DET
inlawrev-2204	141	24	subchapter	subchapter	NOUN
inlawrev-2204	141	25	s	s	PART
inlawrev-2204	141	26	legal	legal	ADJ
inlawrev-2204	141	27	structure	structure	NOUN
inlawrev-2204	141	28	?	?	PUNCT
inlawrev-2204	142	1	(	(	PUNCT
inlawrev-2204	142	2	2	2	X
inlawrev-2204	142	3	)	)	PUNCT
inlawrev-2204	142	4	is	be	AUX
inlawrev-2204	142	5	there	there	PRON
inlawrev-2204	142	6	a	a	DET
inlawrev-2204	142	7	solid	solid	ADJ
inlawrev-2204	142	8	legal	legal	ADJ
inlawrev-2204	142	9	basis	basis	NOUN
inlawrev-2204	142	10	for	for	ADP
inlawrev-2204	142	11	employing	employ	VERB
inlawrev-2204	142	12	these	these	DET
inlawrev-2204	142	13	income	income	NOUN
inlawrev-2204	142	14	shifting	shift	VERB
inlawrev-2204	142	15	devices	device	NOUN
inlawrev-2204	142	16	?	?	PUNCT
inlawrev-2204	143	1	attention	attention	NOUN
inlawrev-2204	143	2	herein	herein	NOUN
inlawrev-2204	143	3	is	be	AUX
inlawrev-2204	143	4	directed	direct	VERB
inlawrev-2204	143	5	to	to	ADP
inlawrev-2204	143	6	these	these	DET
inlawrev-2204	143	7	basic	basic	ADJ
inlawrev-2204	143	8	questions	question	NOUN
inlawrev-2204	143	9	.	.	PUNCT
inlawrev-2204	144	1	r	r	NOUN
inlawrev-2204	144	2	a.	a.	NOUN
inlawrev-2204	144	3	constructive	constructive	PROPN
inlawrev-2204	144	4	dividend	dividend	NOUN
inlawrev-2204	144	5	the	the	DET
inlawrev-2204	144	6	constructive	constructive	ADJ
inlawrev-2204	144	7	dividend	dividend	NOUN
inlawrev-2204	144	8	provision	provision	NOUN
inlawrev-2204	144	9	of	of	ADP
inlawrev-2204	144	10	subchapter	subchapter	NOUN
inlawrev-2204	144	11	s	s	NOUN
inlawrev-2204	144	12	appears	appear	VERB
inlawrev-2204	144	13	to	to	PART
inlawrev-2204	144	14	open	open	VERB
inlawrev-2204	144	15	the	the	DET
inlawrev-2204	144	16	door	door	NOUN
inlawrev-2204	144	17	to	to	ADP
inlawrev-2204	144	18	limitless	limitless	ADJ
inlawrev-2204	144	19	assignments	assignment	NOUN
inlawrev-2204	144	20	of	of	ADP
inlawrev-2204	144	21	income	income	NOUN
inlawrev-2204	144	22	.	.	PUNCT
inlawrev-2204	145	1	much	much	ADJ
inlawrev-2204	145	2	of	of	ADP
inlawrev-2204	145	3	what	what	PRON
inlawrev-2204	145	4	the	the	DET
inlawrev-2204	145	5	commissioner	commissioner	NOUN
inlawrev-2204	145	6	had	have	AUX
inlawrev-2204	145	7	fought	fight	VERB
inlawrev-2204	145	8	for	for	ADP
inlawrev-2204	145	9	and	and	CCONJ
inlawrev-2204	145	10	won	win	VERB
inlawrev-2204	145	11	in	in	ADP
inlawrev-2204	145	12	lucas	lucas	PROPN
inlawrev-2204	145	13	v.	v.	ADP
inlawrev-2204	145	14	earv	earv	NOUN
inlawrev-2204	145	15	°	°	PROPN
inlawrev-2204	145	16	and	and	CCONJ
inlawrev-2204	145	17	helvering	helvere	VERB
inlawrev-2204	145	18	v.	v.	ADP
inlawrev-2204	145	19	horsf^	horsf^	NOUN
inlawrev-2204	145	20	may	may	AUX
inlawrev-2204	145	21	have	have	AUX
inlawrev-2204	145	22	been	be	AUX
inlawrev-2204	145	23	subverted	subvert	VERB
inlawrev-2204	145	24	by	by	ADP
inlawrev-2204	145	25	section	section	NOUN
inlawrev-2204	145	26	1373(b	1373(b	NUM
inlawrev-2204	145	27	)	)	PUNCT
inlawrev-2204	145	28	of	of	ADP
inlawrev-2204	145	29	the	the	DET
inlawrev-2204	145	30	internal	internal	ADJ
inlawrev-2204	145	31	revenue	revenue	NOUN
inlawrev-2204	145	32	code	code	NOUN
inlawrev-2204	145	33	of	of	ADP
inlawrev-2204	145	34	1954	1954	NUM
inlawrev-2204	145	35	,	,	PUNCT
inlawrev-2204	145	36	which	which	PRON
inlawrev-2204	145	37	provides	provide	VERB
inlawrev-2204	145	38	in	in	ADP
inlawrev-2204	145	39	part	part	NOUN
inlawrev-2204	145	40	:	:	PUNCT
inlawrev-2204	145	41	each	each	DET
inlawrev-2204	145	42	person	person	NOUN
inlawrev-2204	145	43	who	who	PRON
inlawrev-2204	145	44	is	be	AUX
inlawrev-2204	145	45	a	a	DET
inlawrev-2204	145	46	shareholder	shareholder	NOUN
inlawrev-2204	145	47	of	of	ADP
inlawrev-2204	145	48	an	an	DET
inlawrev-2204	145	49	electing	electing	ADJ
inlawrev-2204	145	50	small	small	ADJ
inlawrev-2204	145	51	business	business	NOUN
inlawrev-2204	145	52	corporation	corporation	NOUN
inlawrev-2204	145	53	on	on	ADP
inlawrev-2204	145	54	the	the	DET
inlawrev-2204	145	55	last	last	ADJ
inlawrev-2204	145	56	day	day	NOUN
inlawrev-2204	145	57	of	of	ADP
inlawrev-2204	145	58	a	a	DET
inlawrev-2204	145	59	taxable	taxable	ADJ
inlawrev-2204	145	60	year	year	NOUN
inlawrev-2204	145	61	of	of	ADP
inlawrev-2204	145	62	such	such	ADJ
inlawrev-2204	145	63	corporation	corporation	NOUN
inlawrev-2204	145	64	shall	shall	AUX
inlawrev-2204	145	65	include	include	VERB
inlawrev-2204	145	66	in	in	ADP
inlawrev-2204	145	67	his	his	PRON
inlawrev-2204	145	68	gross	gross	ADJ
inlawrev-2204	145	69	income	income	NOUN
inlawrev-2204	145	70	,	,	PUNCT
inlawrev-2204	145	71	for	for	ADP
inlawrev-2204	145	72	his	his	PRON
inlawrev-2204	145	73	taxable	taxable	ADJ
inlawrev-2204	145	74	year	year	NOUN
inlawrev-2204	145	75	in	in	ADP
inlawrev-2204	145	76	which	which	PRON
inlawrev-2204	145	77	or	or	CCONJ
inlawrev-2204	145	78	with	with	ADP
inlawrev-2204	145	79	which	which	PRON
inlawrev-2204	145	80	the	the	DET
inlawrev-2204	145	81	taxable	taxable	ADJ
inlawrev-2204	145	82	year	year	NOUN
inlawrev-2204	145	83	of	of	ADP
inlawrev-2204	145	84	the	the	DET
inlawrev-2204	145	85	corporation	corporation	NOUN
inlawrev-2204	145	86	ends	end	VERB
inlawrev-2204	145	87	,	,	PUNCT
inlawrev-2204	145	88	the	the	DET
inlawrev-2204	145	89	amount	amount	NOUN
inlawrev-2204	145	90	he	he	PRON
inlawrev-2204	145	91	would	would	AUX
inlawrev-2204	145	92	have	have	AUX
inlawrev-2204	145	93	received	receive	VERB
inlawrev-2204	145	94	as	as	ADP
inlawrev-2204	145	95	a	a	DET
inlawrev-2204	145	96	dividend	dividend	NOUN
inlawrev-2204	145	97	,	,	PUNCT
inlawrev-2204	145	98	if	if	SCONJ
inlawrev-2204	145	99	on	on	ADP
inlawrev-2204	145	100	such	such	ADJ
inlawrev-2204	145	101	last	last	ADJ
inlawrev-2204	145	102	day	day	NOUN
inlawrev-2204	145	103	there	there	PRON
inlawrev-2204	145	104	had	have	AUX
inlawrev-2204	145	105	been	be	AUX
inlawrev-2204	145	106	distributed	distribute	VERB
inlawrev-2204	145	107	pro	pro	ADJ
inlawrev-2204	145	108	rata	rata	NOUN
inlawrev-2204	145	109	to	to	ADP
inlawrev-2204	145	110	its	its	PRON
inlawrev-2204	145	111	shareholders	shareholder	NOUN
inlawrev-2204	145	112	by	by	ADP
inlawrev-2204	145	113	such	such	ADJ
inlawrev-2204	145	114	corporation	corporation	NOUN
inlawrev-2204	145	115	an	an	DET
inlawrev-2204	145	116	amount	amount	NOUN
inlawrev-2204	145	117	equal	equal	ADJ
inlawrev-2204	145	118	to	to	ADP
inlawrev-2204	145	119	the	the	DET
inlawrev-2204	145	120	corporation	corporation	NOUN
inlawrev-2204	145	121	's	's	PART
inlawrev-2204	145	122	undistributed	undistribute	VERB
inlawrev-2204	145	123	taxable	taxable	ADJ
inlawrev-2204	145	124	income	income	NOUN
inlawrev-2204	145	125	for	for	ADP
inlawrev-2204	145	126	the	the	DET
inlawrev-2204	145	127	corporation	corporation	NOUN
inlawrev-2204	145	128	's	's	PART
inlawrev-2204	145	129	taxable	taxable	ADJ
inlawrev-2204	145	130	year.^^	year.^^	NOUN
inlawrev-2204	145	131	by	by	ADP
inlawrev-2204	145	132	merely	merely	ADV
inlawrev-2204	145	133	varying	vary	VERB
inlawrev-2204	145	134	the	the	DET
inlawrev-2204	145	135	identity	identity	NOUN
inlawrev-2204	145	136	of	of	ADP
inlawrev-2204	145	137	persons	person	NOUN
inlawrev-2204	145	138	holding	hold	VERB
inlawrev-2204	145	139	the	the	DET
inlawrev-2204	145	140	stock	stock	NOUN
inlawrev-2204	145	141	of	of	ADP
inlawrev-2204	145	142	the	the	DET
inlawrev-2204	145	143	corporation	corporation	NOUN
inlawrev-2204	145	144	on	on	ADP
inlawrev-2204	145	145	the	the	DET
inlawrev-2204	145	146	last	last	ADJ
inlawrev-2204	145	147	day	day	NOUN
inlawrev-2204	145	148	of	of	ADP
inlawrev-2204	145	149	its	its	PRON
inlawrev-2204	145	150	taxable	taxable	ADJ
inlawrev-2204	145	151	year	year	NOUN
inlawrev-2204	145	152	,	,	PUNCT
inlawrev-2204	145	153	the	the	DET
inlawrev-2204	145	154	constructive	constructive	ADJ
inlawrev-2204	145	155	dividend	dividend	NOUN
inlawrev-2204	145	156	provision	provision	NOUN
inlawrev-2204	145	157	allows	allow	VERB
inlawrev-2204	145	158	taxpayers	taxpayer	NOUN
inlawrev-2204	145	159	to	to	PART
inlawrev-2204	145	160	freely	freely	ADV
inlawrev-2204	145	161	shift	shift	VERB
inlawrev-2204	145	162	income	income	NOUN
inlawrev-2204	145	163	.	.	PUNCT
inlawrev-2204	146	1	this	this	DET
inlawrev-2204	146	2	provision	provision	NOUN
inlawrev-2204	146	3	is	be	AUX
inlawrev-2204	146	4	especially	especially	ADV
inlawrev-2204	146	5	appealing	appeal	VERB
inlawrev-2204	146	6	to	to	ADP
inlawrev-2204	146	7	family	family	NOUN
inlawrev-2204	146	8	enterprises	enterprise	NOUN
inlawrev-2204	146	9	.	.	PUNCT
inlawrev-2204	147	1	consider	consider	VERB
inlawrev-2204	147	2	the	the	DET
inlawrev-2204	147	3	following	follow	VERB
inlawrev-2204	147	4	situation	situation	NOUN
inlawrev-2204	147	5	.	.	PUNCT
inlawrev-2204	148	1	a	a	DET
inlawrev-2204	148	2	shareholder	shareholder	NOUN
inlawrev-2204	148	3	father	father	NOUN
inlawrev-2204	148	4	owns	own	VERB
inlawrev-2204	148	5	all	all	DET
inlawrev-2204	148	6	the	the	DET
inlawrev-2204	148	7	stock	stock	NOUN
inlawrev-2204	148	8	of	of	ADP
inlawrev-2204	148	9	a	a	DET
inlawrev-2204	148	10	subchapter	subchapter	NOUN
inlawrev-2204	148	11	s	s	PART
inlawrev-2204	148	12	corporation	corporation	NOUN
inlawrev-2204	148	13	.	.	PUNCT
inlawrev-2204	149	1	near	near	ADP
inlawrev-2204	149	2	the	the	DET
inlawrev-2204	149	3	end	end	NOUN
inlawrev-2204	149	4	of	of	ADP
inlawrev-2204	149	5	the	the	DET
inlawrev-2204	149	6	corporation	corporation	NOUN
inlawrev-2204	149	7	's	's	PART
inlawrev-2204	149	8	taxable	taxable	ADJ
inlawrev-2204	149	9	year	year	NOUN
inlawrev-2204	149	10	,	,	PUNCT
inlawrev-2204	149	11	the	the	DET
inlawrev-2204	149	12	accountant	accountant	NOUN
inlawrev-2204	149	13	reports	report	VERB
inlawrev-2204	149	14	that	that	SCONJ
inlawrev-2204	149	15	the	the	DET
inlawrev-2204	149	16	corporation	corporation	NOUN
inlawrev-2204	149	17	's	's	PART
inlawrev-2204	149	18	taxable	taxable	ADJ
inlawrev-2204	149	19	requirements	requirement	NOUN
inlawrev-2204	149	20	,	,	PUNCT
inlawrev-2204	149	21	see	see	VERB
inlawrev-2204	149	22	b.	b.	PROPN
inlawrev-2204	149	23	bittker	bittker	PROPN
inlawrev-2204	149	24	&	&	CCONJ
inlawrev-2204	149	25	j.	j.	PROPN
inlawrev-2204	149	26	eustice	eustice	PROPN
inlawrev-2204	149	27	,	,	PUNCT
inlawrev-2204	149	28	federal	federal	ADJ
inlawrev-2204	149	29	income	income	NOUN
inlawrev-2204	149	30	taxation	taxation	NOUN
inlawrev-2204	149	31	of	of	ADP
inlawrev-2204	149	32	corporations	corporation	NOUN
inlawrev-2204	149	33	and	and	CCONJ
inlawrev-2204	149	34	shareholders	shareholder	NOUN
inlawrev-2204	149	35	116.02	116.02	NUM
inlawrev-2204	149	36	,	,	PUNCT
inlawrev-2204	149	37	at	at	ADP
inlawrev-2204	149	38	6	6	NUM
inlawrev-2204	149	39	-	-	SYM
inlawrev-2204	149	40	5	5	NUM
inlawrev-2204	149	41	(	(	PUNCT
inlawrev-2204	149	42	abr	abr	PROPN
inlawrev-2204	149	43	.	.	PUNCT
inlawrev-2204	150	1	ed	ed	NOUN
inlawrev-2204	150	2	.	.	PROPN
inlawrev-2204	150	3	1971	1971	NUM
inlawrev-2204	150	4	)	)	PUNCT
inlawrev-2204	151	1	[	[	X
inlawrev-2204	151	2	hereinafter	hereinafter	NOUN
inlawrev-2204	151	3	cited	cite	VERB
inlawrev-2204	151	4	as	as	ADP
inlawrev-2204	151	5	bittker	bittker	NOUN
inlawrev-2204	151	6	&	&	CCONJ
inlawrev-2204	151	7	eustice	eustice	PROPN
inlawrev-2204	151	8	]	]	PUNCT
inlawrev-2204	151	9	;	;	PUNCT
inlawrev-2204	151	10	ekman	ekman	PROPN
inlawrev-2204	151	11	,	,	PUNCT
inlawrev-2204	151	12	subchapter	subchapter	NOUN
inlawrev-2204	151	13	s	s	NOUN
inlawrev-2204	151	14	:	:	PUNCT
inlawrev-2204	151	15	problems	problem	NOUN
inlawrev-2204	151	16	of	of	ADP
inlawrev-2204	151	17	election	election	NOUN
inlawrev-2204	151	18	and	and	CCONJ
inlawrev-2204	151	19	terminatiotis	terminatiotis	NOUN
inlawrev-2204	151	20	,	,	PUNCT
inlawrev-2204	151	21	1970	1970	NUM
inlawrev-2204	151	22	n.y.u	n.y.u	NOUN
inlawrev-2204	151	23	.	.	PUNCT
inlawrev-2204	152	1	28th	28th	ADJ
inlawrev-2204	152	2	inst	inst	NOUN
inlawrev-2204	152	3	,	,	PUNCT
inlawrev-2204	152	4	on	on	ADP
inlawrev-2204	152	5	fed	fed	PROPN
inlawrev-2204	152	6	.	.	PUNCT
inlawrev-2204	153	1	tax	tax	NOUN
inlawrev-2204	153	2	.	.	PUNCT
inlawrev-2204	154	1	475	475	NUM
inlawrev-2204	154	2	;	;	PUNCT
inlawrev-2204	154	3	odmark	odmark	ADJ
inlawrev-2204	154	4	,	,	PUNCT
inlawrev-2204	154	5	a	a	DET
inlawrev-2204	154	6	prxictitioner	prxictitioner	NOUN
inlawrev-2204	154	7	's	's	PART
inlawrev-2204	154	8	guide	guide	NOUN
inlawrev-2204	154	9	to	to	PART
inlawrev-2204	154	10	subchapter	subchapter	NOUN
inlawrev-2204	154	11	s	s	PART
inlawrev-2204	154	12	planning	planning	NOUN
inlawrev-2204	154	13	opportunities	opportunity	NOUN
inlawrev-2204	154	14	and	and	CCONJ
inlawrev-2204	154	15	pitfalls	pitfall	NOUN
inlawrev-2204	154	16	,	,	PUNCT
inlawrev-2204	154	17	30	30	NUM
inlawrev-2204	154	18	j.	j.	PROPN
inlawrev-2204	154	19	taxation	taxation	PROPN
inlawrev-2204	154	20	360	360	NUM
inlawrev-2204	154	21	(	(	PUNCT
inlawrev-2204	154	22	1969	1969	NUM
inlawrev-2204	154	23	)	)	PUNCT
inlawrev-2204	154	24	.	.	PUNCT
inlawrev-2204	155	1	^	^	PUNCT
inlawrev-2204	156	1	°	°	ADP
inlawrev-2204	156	2	281	281	NUM
inlawrev-2204	156	3	u.s	u.s	PROPN
inlawrev-2204	156	4	.	.	PROPN
inlawrev-2204	156	5	ill	ill	PROPN
inlawrev-2204	156	6	(	(	PUNCT
inlawrev-2204	156	7	1930	1930	NUM
inlawrev-2204	156	8	)	)	PUNCT
inlawrev-2204	156	9	.	.	PUNCT
inlawrev-2204	157	1	^^311	^^311	PROPN
inlawrev-2204	157	2	u.s	u.s	PROPN
inlawrev-2204	157	3	.	.	PROPN
inlawrev-2204	157	4	112	112	NUM
inlawrev-2204	157	5	(	(	PUNCT
inlawrev-2204	157	6	1940	1940	NUM
inlawrev-2204	157	7	)	)	PUNCT
inlawrev-2204	157	8	.	.	PUNCT
inlawrev-2204	158	1	^^int	^^int	PROPN
inlawrev-2204	158	2	.	.	PUNCT
inlawrev-2204	159	1	rev	rev	PROPN
inlawrev-2204	159	2	.	.	PROPN
inlawrev-2204	159	3	code	code	PROPN
inlawrev-2204	159	4	of	of	ADP
inlawrev-2204	159	5	1954	1954	NUM
inlawrev-2204	159	6	,	,	PUNCT
inlawrev-2204	159	7	§	§	PROPN
inlawrev-2204	159	8	1373(b	1373(b	NUM
inlawrev-2204	159	9	)	)	PUNCT
inlawrev-2204	159	10	(	(	PUNCT
inlawrev-2204	159	11	emphasis	emphasis	NOUN
inlawrev-2204	159	12	added	add	VERB
inlawrev-2204	159	13	)	)	PUNCT
inlawrev-2204	159	14	.	.	PUNCT
inlawrev-2204	160	1	subsections	subsection	NOUN
inlawrev-2204	160	2	1373(c	1373(c	NUM
inlawrev-2204	160	3	)	)	PUNCT
inlawrev-2204	160	4	and	and	CCONJ
inlawrev-2204	160	5	(	(	PUNCT
inlawrev-2204	160	6	d	d	X
inlawrev-2204	160	7	)	)	PUNCT
inlawrev-2204	160	8	define	define	VERB
inlawrev-2204	160	9	undistributed	undistributed	ADJ
inlawrev-2204	160	10	taxable	taxable	ADJ
inlawrev-2204	160	11	income	income	NOUN
inlawrev-2204	160	12	as	as	ADP
inlawrev-2204	160	13	taxable	taxable	ADJ
inlawrev-2204	160	14	income	income	NOUN
inlawrev-2204	160	15	(	(	PUNCT
inlawrev-2204	160	16	without	without	ADP
inlawrev-2204	160	17	regard	regard	NOUN
inlawrev-2204	160	18	to	to	ADP
inlawrev-2204	160	19	the	the	DET
inlawrev-2204	160	20	net	net	ADJ
inlawrev-2204	160	21	operating	operating	NOUN
inlawrev-2204	160	22	loss	loss	NOUN
inlawrev-2204	160	23	deduction	deduction	NOUN
inlawrev-2204	160	24	or	or	CCONJ
inlawrev-2204	160	25	to	to	ADP
inlawrev-2204	160	26	the	the	DET
inlawrev-2204	160	27	deductions	deduction	NOUN
inlawrev-2204	160	28	allowed	allow	VERB
inlawrev-2204	160	29	by	by	ADP
inlawrev-2204	160	30	sections	section	NOUN
inlawrev-2204	160	31	241	241	NUM
inlawrev-2204	160	32	to	to	ADP
inlawrev-2204	160	33	247	247	NUM
inlawrev-2204	160	34	)	)	PUNCT
inlawrev-2204	160	35	less	less	ADJ
inlawrev-2204	160	36	the	the	DET
inlawrev-2204	160	37	section	section	NOUN
inlawrev-2204	160	38	1378	1378	NUM
inlawrev-2204	160	39	tax	tax	NOUN
inlawrev-2204	160	40	on	on	ADP
inlawrev-2204	160	41	capital	capital	NOUN
inlawrev-2204	160	42	gains	gain	NOUN
inlawrev-2204	160	43	and	and	CCONJ
inlawrev-2204	160	44	less	less	ADV
inlawrev-2204	160	45	actual	actual	ADJ
inlawrev-2204	160	46	distributions	distribution	NOUN
inlawrev-2204	160	47	from	from	ADP
inlawrev-2204	160	48	current	current	ADJ
inlawrev-2204	160	49	earnings	earning	NOUN
inlawrev-2204	160	50	and	and	CCONJ
inlawrev-2204	160	51	profits	profit	NOUN
inlawrev-2204	160	52	.	.	PUNCT
inlawrev-2204	161	1	see	see	AUX
inlawrev-2204	161	2	note	note	VERB
inlawrev-2204	161	3	25	25	NUM
inlawrev-2204	161	4	supra	supra	NOUN
inlawrev-2204	161	5	.	.	PUNCT
inlawrev-2204	162	1	506	506	NUM
inlawrev-2204	162	2	indiana	indiana	PROPN
inlawrev-2204	162	3	law	law	PROPN
inlawrev-2204	162	4	review	review	NOUN
inlawrev-2204	162	5	[	[	X
inlawrev-2204	162	6	vol	vol	NOUN
inlawrev-2204	162	7	.	.	PUNCT
inlawrev-2204	162	8	9:500	9:500	NUM
inlawrev-2204	162	9	income	income	NOUN
inlawrev-2204	162	10	for	for	ADP
inlawrev-2204	162	11	the	the	DET
inlawrev-2204	162	12	year	year	NOUN
inlawrev-2204	162	13	will	will	AUX
inlawrev-2204	162	14	be	be	AUX
inlawrev-2204	162	15	approximately	approximately	ADV
inlawrev-2204	162	16	$	$	SYM
inlawrev-2204	162	17	100,000	100,000	NUM
inlawrev-2204	162	18	.	.	PUNCT
inlawrev-2204	163	1	this	this	DET
inlawrev-2204	163	2	income	income	NOUN
inlawrev-2204	163	3	places	place	VERB
inlawrev-2204	163	4	the	the	DET
inlawrev-2204	163	5	father	father	NOUN
inlawrev-2204	163	6	in	in	ADP
inlawrev-2204	163	7	a	a	DET
inlawrev-2204	163	8	high	high	ADJ
inlawrev-2204	163	9	tax	tax	NOUN
inlawrev-2204	163	10	bracket	bracket	NOUN
inlawrev-2204	163	11	.	.	PUNCT
inlawrev-2204	164	1	if	if	SCONJ
inlawrev-2204	164	2	he	he	PRON
inlawrev-2204	164	3	shifts	shift	VERB
inlawrev-2204	164	4	the	the	DET
inlawrev-2204	164	5	ownership	ownership	NOUN
inlawrev-2204	164	6	of	of	ADP
inlawrev-2204	164	7	stock	stock	NOUN
inlawrev-2204	164	8	,	,	PUNCT
inlawrev-2204	164	9	by	by	ADP
inlawrev-2204	164	10	sale	sale	NOUN
inlawrev-2204	164	11	or	or	CCONJ
inlawrev-2204	164	12	gift	gift	NOUN
inlawrev-2204	164	13	,	,	PUNCT
inlawrev-2204	164	14	to	to	ADP
inlawrev-2204	164	15	his	his	PRON
inlawrev-2204	164	16	minor	minor	ADJ
inlawrev-2204	164	17	children	child	NOUN
inlawrev-2204	164	18	by	by	ADP
inlawrev-2204	164	19	the	the	DET
inlawrev-2204	164	20	last	last	ADJ
inlawrev-2204	164	21	day	day	NOUN
inlawrev-2204	164	22	of	of	ADP
inlawrev-2204	164	23	the	the	DET
inlawrev-2204	164	24	corporation	corporation	NOUN
inlawrev-2204	164	25	's	's	PART
inlawrev-2204	164	26	taxable	taxable	ADJ
inlawrev-2204	164	27	year	year	NOUN
inlawrev-2204	164	28	,	,	PUNCT
inlawrev-2204	164	29	he	he	PRON
inlawrev-2204	164	30	effectively	effectively	ADV
inlawrev-2204	164	31	shifts	shift	VERB
inlawrev-2204	164	32	the	the	DET
inlawrev-2204	164	33	dividends	dividend	NOUN
inlawrev-2204	164	34	and	and	CCONJ
inlawrev-2204	164	35	the	the	DET
inlawrev-2204	164	36	consequent	consequent	ADJ
inlawrev-2204	164	37	tax	tax	NOUN
inlawrev-2204	164	38	burden	burden	NOUN
inlawrev-2204	164	39	to	to	ADP
inlawrev-2204	164	40	a	a	DET
inlawrev-2204	164	41	lower	low	ADJ
inlawrev-2204	164	42	tax	tax	NOUN
inlawrev-2204	164	43	bracket	bracket	NOUN
inlawrev-2204	164	44	taxpayer	taxpayer	NOUN
inlawrev-2204	164	45	.	.	PUNCT
inlawrev-2204	165	1	thus	thus	ADV
inlawrev-2204	165	2	,	,	PUNCT
inlawrev-2204	165	3	a	a	DET
inlawrev-2204	165	4	substantial	substantial	ADJ
inlawrev-2204	165	5	tax	tax	NOUN
inlawrev-2204	165	6	saving	saving	NOUN
inlawrev-2204	165	7	accrues	accrue	VERB
inlawrev-2204	165	8	to	to	ADP
inlawrev-2204	165	9	the	the	DET
inlawrev-2204	165	10	family	family	NOUN
inlawrev-2204	165	11	unit	unit	NOUN
inlawrev-2204	165	12	.	.	PUNCT
inlawrev-2204	166	1	however	however	ADV
inlawrev-2204	166	2	,	,	PUNCT
inlawrev-2204	166	3	a	a	DET
inlawrev-2204	166	4	substantial	substantial	ADJ
inlawrev-2204	166	5	gift	gift	NOUN
inlawrev-2204	166	6	of	of	ADP
inlawrev-2204	166	7	stock	stock	NOUN
inlawrev-2204	166	8	may	may	AUX
inlawrev-2204	166	9	cause	cause	VERB
inlawrev-2204	166	10	gift	gift	NOUN
inlawrev-2204	166	11	tax	tax	NOUN
inlawrev-2204	166	12	consequence	consequence	NOUN
inlawrev-2204	166	13	to	to	ADP
inlawrev-2204	166	14	the	the	DET
inlawrev-2204	166	15	father.^^	father.^^	NOUN
inlawrev-2204	166	16	on	on	ADP
inlawrev-2204	166	17	first	first	ADJ
inlawrev-2204	166	18	impression	impression	NOUN
inlawrev-2204	166	19	,	,	PUNCT
inlawrev-2204	166	20	the	the	DET
inlawrev-2204	166	21	constructive	constructive	ADJ
inlawrev-2204	166	22	dividend	dividend	NOUN
inlawrev-2204	166	23	feature	feature	NOUN
inlawrev-2204	166	24	might	might	AUX
inlawrev-2204	166	25	appear	appear	VERB
inlawrev-2204	166	26	to	to	PART
inlawrev-2204	166	27	be	be	AUX
inlawrev-2204	166	28	a	a	DET
inlawrev-2204	166	29	congi*essional	congi*essional	ADJ
inlawrev-2204	166	30	oversight	oversight	NOUN
inlawrev-2204	166	31	.	.	PUNCT
inlawrev-2204	167	1	apparently	apparently	ADV
inlawrev-2204	167	2	not	not	PART
inlawrev-2204	167	3	,	,	PUNCT
inlawrev-2204	167	4	however	however	ADV
inlawrev-2204	167	5	,	,	PUNCT
inlawrev-2204	167	6	for	for	ADP
inlawrev-2204	167	7	a	a	DET
inlawrev-2204	167	8	different	different	ADJ
inlawrev-2204	167	9	method	method	NOUN
inlawrev-2204	167	10	was	be	AUX
inlawrev-2204	167	11	devised	devise	VERB
inlawrev-2204	167	12	to	to	PART
inlawrev-2204	167	13	apportion	apportion	VERB
inlawrev-2204	167	14	a	a	DET
inlawrev-2204	167	15	corporate	corporate	ADJ
inlawrev-2204	167	16	net	net	ADJ
inlawrev-2204	167	17	operating	operating	NOUN
inlawrev-2204	167	18	loss	loss	NOUN
inlawrev-2204	167	19	among	among	ADP
inlawrev-2204	167	20	shareholders	shareholder	NOUN
inlawrev-2204	167	21	.	.	PUNCT
inlawrev-2204	168	1	losses	loss	NOUN
inlawrev-2204	168	2	are	be	AUX
inlawrev-2204	168	3	apportioned	apportion	VERB
inlawrev-2204	168	4	pro	pro	ADJ
inlawrev-2204	168	5	rata	rata	NOUN
inlawrev-2204	168	6	according	accord	VERB
inlawrev-2204	168	7	to	to	ADP
inlawrev-2204	168	8	the	the	DET
inlawrev-2204	168	9	length	length	NOUN
inlawrev-2204	168	10	of	of	ADP
inlawrev-2204	168	11	time	time	NOUN
inlawrev-2204	168	12	the	the	DET
inlawrev-2204	168	13	particular	particular	ADJ
inlawrev-2204	168	14	shareholder	shareholder	NOUN
inlawrev-2204	168	15	owned	own	VERB
inlawrev-2204	168	16	his	his	PRON
inlawrev-2204	168	17	stock.^^	stock.^^	NOUN
inlawrev-2204	168	18	an	an	DET
inlawrev-2204	168	19	example	example	NOUN
inlawrev-2204	168	20	will	will	AUX
inlawrev-2204	168	21	highlight	highlight	VERB
inlawrev-2204	168	22	the	the	DET
inlawrev-2204	168	23	difference	difference	NOUN
inlawrev-2204	168	24	in	in	ADP
inlawrev-2204	168	25	treatment	treatment	NOUN
inlawrev-2204	168	26	of	of	ADP
inlawrev-2204	168	27	dividends	dividend	NOUN
inlawrev-2204	168	28	and	and	CCONJ
inlawrev-2204	168	29	losses	loss	NOUN
inlawrev-2204	168	30	.	.	PUNCT
inlawrev-2204	169	1	f	f	PROPN
inlawrev-2204	169	2	is	be	AUX
inlawrev-2204	169	3	the	the	DET
inlawrev-2204	169	4	sole	sole	ADJ
inlawrev-2204	169	5	shareholder	shareholder	NOUN
inlawrev-2204	169	6	of	of	ADP
inlawrev-2204	169	7	a	a	DET
inlawrev-2204	169	8	subchapter	subchapter	NOUN
inlawrev-2204	169	9	s	s	PART
inlawrev-2204	169	10	corporation	corporation	NOUN
inlawrev-2204	169	11	.	.	PUNCT
inlawrev-2204	170	1	he	he	PRON
inlawrev-2204	170	2	transfers	transfer	VERB
inlawrev-2204	170	3	stock	stock	NOUN
inlawrev-2204	170	4	to	to	ADP
inlawrev-2204	170	5	m	m	NOUN
inlawrev-2204	170	6	prior	prior	ADV
inlawrev-2204	170	7	to	to	ADP
inlawrev-2204	170	8	the	the	DET
inlawrev-2204	170	9	end	end	NOUN
inlawrev-2204	170	10	of	of	ADP
inlawrev-2204	170	11	the	the	DET
inlawrev-2204	170	12	corporation	corporation	NOUN
inlawrev-2204	170	13	's	's	PART
inlawrev-2204	170	14	taxable	taxable	ADJ
inlawrev-2204	170	15	year	year	NOUN
inlawrev-2204	170	16	.	.	PUNCT
inlawrev-2204	171	1	if	if	SCONJ
inlawrev-2204	171	2	the	the	DET
inlawrev-2204	171	3	corporation	corporation	NOUN
inlawrev-2204	171	4	has	have	VERB
inlawrev-2204	171	5	taxable	taxable	ADJ
inlawrev-2204	171	6	income	income	NOUN
inlawrev-2204	171	7	for	for	ADP
inlawrev-2204	171	8	the	the	DET
inlawrev-2204	171	9	year	year	NOUN
inlawrev-2204	171	10	,	,	PUNCT
inlawrev-2204	171	11	the	the	DET
inlawrev-2204	171	12	constructive	constructive	ADJ
inlawrev-2204	171	13	dividend	dividend	NOUN
inlawrev-2204	171	14	feature	feature	NOUN
inlawrev-2204	171	15	of	of	ADP
inlawrev-2204	171	16	section	section	NOUN
inlawrev-2204	171	17	1373(b	1373(b	NUM
inlawrev-2204	171	18	)	)	PUNCT
inlawrev-2204	171	19	imputes	impute	VERB
inlawrev-2204	171	20	all	all	DET
inlawrev-2204	171	21	the	the	DET
inlawrev-2204	171	22	dividend	dividend	NOUN
inlawrev-2204	171	23	income	income	NOUN
inlawrev-2204	171	24	to	to	ADP
inlawrev-2204	171	25	m	m	PRON
inlawrev-2204	171	26	,	,	PUNCT
inlawrev-2204	171	27	for	for	SCONJ
inlawrev-2204	171	28	he	he	PRON
inlawrev-2204	171	29	held	hold	VERB
inlawrev-2204	171	30	the	the	DET
inlawrev-2204	171	31	stock	stock	NOUN
inlawrev-2204	171	32	on	on	ADP
inlawrev-2204	171	33	the	the	DET
inlawrev-2204	171	34	last	last	ADJ
inlawrev-2204	171	35	day	day	NOUN
inlawrev-2204	171	36	of	of	ADP
inlawrev-2204	171	37	the	the	DET
inlawrev-2204	171	38	corporation	corporation	NOUN
inlawrev-2204	171	39	's	's	PART
inlawrev-2204	171	40	taxable	taxable	ADJ
inlawrev-2204	171	41	year	year	NOUN
inlawrev-2204	171	42	.	.	PUNCT
inlawrev-2204	172	1	but	but	CCONJ
inlawrev-2204	172	2	,	,	PUNCT
inlawrev-2204	172	3	if	if	SCONJ
inlawrev-2204	172	4	the	the	DET
inlawrev-2204	172	5	corporation	corporation	NOUN
inlawrev-2204	172	6	was	be	AUX
inlawrev-2204	172	7	less	less	ADV
inlawrev-2204	172	8	successful	successful	ADJ
inlawrev-2204	172	9	and	and	CCONJ
inlawrev-2204	172	10	had	have	AUX
inlawrev-2204	172	11	experienced	experience	VERB
inlawrev-2204	172	12	a	a	DET
inlawrev-2204	172	13	net	net	ADJ
inlawrev-2204	172	14	operating	operating	NOUN
inlawrev-2204	172	15	loss	loss	NOUN
inlawrev-2204	172	16	,	,	PUNCT
inlawrev-2204	172	17	only	only	ADV
inlawrev-2204	172	18	1/365	1/365	NUM
inlawrev-2204	172	19	of	of	ADP
inlawrev-2204	172	20	the	the	DET
inlawrev-2204	172	21	loss	loss	NOUN
inlawrev-2204	172	22	would	would	AUX
inlawrev-2204	172	23	pass	pass	VERB
inlawrev-2204	172	24	through	through	ADP
inlawrev-2204	172	25	to	to	ADP
inlawrev-2204	172	26	m	m	PRON
inlawrev-2204	172	27	,	,	PUNCT
inlawrev-2204	172	28	for	for	SCONJ
inlawrev-2204	172	29	he	he	PRON
inlawrev-2204	172	30	held	hold	VERB
inlawrev-2204	172	31	stock	stock	NOUN
inlawrev-2204	172	32	only	only	ADV
inlawrev-2204	172	33	1/365	1/365	NUM
inlawrev-2204	172	34	of	of	ADP
inlawrev-2204	172	35	the	the	DET
inlawrev-2204	172	36	corporation	corporation	NOUN
inlawrev-2204	172	37	's	's	PART
inlawrev-2204	172	38	taxable	taxable	ADJ
inlawrev-2204	172	39	year	year	NOUN
inlawrev-2204	172	40	.	.	PUNCT
inlawrev-2204	173	1	why	why	SCONJ
inlawrev-2204	173	2	did	do	AUX
inlawrev-2204	173	3	congress	congress	PROPN
inlawrev-2204	173	4	provide	provide	VERB
inlawrev-2204	173	5	for	for	ADP
inlawrev-2204	173	6	such	such	ADJ
inlawrev-2204	173	7	disparate	disparate	ADJ
inlawrev-2204	173	8	treatment	treatment	NOUN
inlawrev-2204	173	9	?	?	PUNCT
inlawrev-2204	174	1	no	no	DET
inlawrev-2204	174	2	reason	reason	NOUN
inlawrev-2204	174	3	is	be	AUX
inlawrev-2204	174	4	found	find	VERB
inlawrev-2204	174	5	in	in	ADP
inlawrev-2204	174	6	the	the	DET
inlawrev-2204	174	7	statute	statute	NOUN
inlawrev-2204	174	8	,	,	PUNCT
inlawrev-2204	174	9	regulations	regulation	NOUN
inlawrev-2204	174	10	,	,	PUNCT
inlawrev-2204	174	11	or	or	CCONJ
inlawrev-2204	174	12	legislative	legislative	ADJ
inlawrev-2204	174	13	history	history	NOUN
inlawrev-2204	174	14	.	.	PUNCT
inlawrev-2204	175	1	perhaps	perhaps	ADV
inlawrev-2204	175	2	it	it	PRON
inlawrev-2204	175	3	is	be	AUX
inlawrev-2204	175	4	a	a	DET
inlawrev-2204	175	5	matter	matter	NOUN
inlawrev-2204	175	6	of	of	ADP
inlawrev-2204	175	7	simplicity	simplicity	NOUN
inlawrev-2204	175	8	and	and	CCONJ
inlawrev-2204	175	9	administrative	administrative	ADJ
inlawrev-2204	175	10	convenience	convenience	NOUN
inlawrev-2204	175	11	to	to	PART
inlawrev-2204	175	12	impute	impute	VERB
inlawrev-2204	175	13	dividends	dividend	NOUN
inlawrev-2204	175	14	to	to	ADP
inlawrev-2204	175	15	the	the	DET
inlawrev-2204	175	16	owner	owner	NOUN
inlawrev-2204	175	17	of	of	ADP
inlawrev-2204	175	18	stock	stock	NOUN
inlawrev-2204	175	19	held	hold	VERB
inlawrev-2204	175	20	on	on	ADP
inlawrev-2204	175	21	the	the	DET
inlawrev-2204	175	22	last	last	ADJ
inlawrev-2204	175	23	day	day	NOUN
inlawrev-2204	175	24	of	of	ADP
inlawrev-2204	175	25	the	the	DET
inlawrev-2204	175	26	corporation	corporation	NOUN
inlawrev-2204	175	27	's	's	PART
inlawrev-2204	175	28	taxable	taxable	ADJ
inlawrev-2204	175	29	year	year	NOUN
inlawrev-2204	175	30	.	.	PUNCT
inlawrev-2204	176	1	but	but	CCONJ
inlawrev-2204	176	2	if	if	SCONJ
inlawrev-2204	176	3	administrative	administrative	ADJ
inlawrev-2204	176	4	convenience	convenience	NOUN
inlawrev-2204	176	5	is	be	AUX
inlawrev-2204	176	6	the	the	DET
inlawrev-2204	176	7	reason	reason	NOUN
inlawrev-2204	176	8	,	,	PUNCT
inlawrev-2204	176	9	why	why	SCONJ
inlawrev-2204	176	10	were	be	AUX
inlawrev-2204	176	11	losses	loss	NOUN
inlawrev-2204	176	12	not	not	PART
inlawrev-2204	176	13	allocated	allocate	VERB
inlawrev-2204	176	14	similarly	similarly	ADV
inlawrev-2204	176	15	?	?	PUNCT
inlawrev-2204	177	1	this	this	DET
inlawrev-2204	177	2	question	question	NOUN
inlawrev-2204	177	3	has	have	AUX
inlawrev-2204	177	4	been	be	AUX
inlawrev-2204	177	5	raised	raise	VERB
inlawrev-2204	177	6	by	by	ADP
inlawrev-2204	177	7	commentators	commentator	NOUN
inlawrev-2204	177	8	,	,	PUNCT
inlawrev-2204	177	9	and	and	CCONJ
inlawrev-2204	177	10	corrective	corrective	ADJ
inlawrev-2204	177	11	legislation	legislation	NOUN
inlawrev-2204	177	12	has	have	AUX
inlawrev-2204	177	13	been	be	AUX
inlawrev-2204	177	14	suggested	suggest	VERB
inlawrev-2204	177	15	to	to	PART
inlawrev-2204	177	16	solve	solve	VERB
inlawrev-2204	177	17	the	the	DET
inlawrev-2204	177	18	disparate	disparate	ADJ
inlawrev-2204	177	19	treatment	treatment	NOUN
inlawrev-2204	177	20	features.^^	features.^^	NOUN
inlawrev-2204	177	21	nevertheless	nevertheless	ADV
inlawrev-2204	177	22	,	,	PUNCT
inlawrev-2204	177	23	congress	congress	PROPN
inlawrev-2204	177	24	to	to	ADP
inlawrev-2204	177	25	date	date	NOUN
inlawrev-2204	177	26	has	have	AUX
inlawrev-2204	177	27	not	not	PART
inlawrev-2204	177	28	removed	remove	VERB
inlawrev-2204	177	29	this	this	DET
inlawrev-2204	177	30	loophole	loophole	NOUN
inlawrev-2204	177	31	.	.	PUNCT
inlawrev-2204	178	1	the	the	DET
inlawrev-2204	178	2	undistributed	undistributed	ADJ
inlawrev-2204	178	3	taxable	taxable	ADJ
inlawrev-2204	178	4	income	income	NOUN
inlawrev-2204	178	5	of	of	ADP
inlawrev-2204	178	6	a	a	DET
inlawrev-2204	178	7	subchapter	subchapter	NOUN
inlawrev-2204	178	8	s	s	PART
inlawrev-2204	178	9	corporation	corporation	NOUN
inlawrev-2204	178	10	continues	continue	VERB
inlawrev-2204	178	11	to	to	PART
inlawrev-2204	178	12	be	be	AUX
inlawrev-2204	178	13	taxed	tax	VERB
inlawrev-2204	178	14	to	to	ADP
inlawrev-2204	178	15	persons	person	NOUN
inlawrev-2204	178	16	holding	hold	VERB
inlawrev-2204	178	17	its	its	PRON
inlawrev-2204	178	18	stock	stock	NOUN
inlawrev-2204	178	19	on	on	ADP
inlawrev-2204	178	20	the	the	DET
inlawrev-2204	178	21	last	last	ADJ
inlawrev-2204	178	22	day	day	NOUN
inlawrev-2204	178	23	of	of	ADP
inlawrev-2204	178	24	the	the	DET
inlawrev-2204	178	25	corporation	corporation	NOUN
inlawrev-2204	178	26	's	's	PART
inlawrev-2204	178	27	taxable	taxable	ADJ
inlawrev-2204	178	28	year	year	NOUN
inlawrev-2204	178	29	.	.	PUNCT
inlawrev-2204	179	1	the	the	DET
inlawrev-2204	179	2	constructive	constructive	ADJ
inlawrev-2204	179	3	dividend	dividend	NOUN
inlawrev-2204	179	4	device	device	NOUN
inlawrev-2204	179	5	appears	appear	VERB
inlawrev-2204	179	6	to	to	PART
inlawrev-2204	179	7	be	be	AUX
inlawrev-2204	179	8	a	a	DET
inlawrev-2204	179	9	relatively	relatively	ADV
inlawrev-2204	179	10	safe	safe	ADJ
inlawrev-2204	179	11	way	way	NOUN
inlawrev-2204	179	12	to	to	PART
inlawrev-2204	179	13	split	split	VERB
inlawrev-2204	179	14	income	income	NOUN
inlawrev-2204	179	15	among	among	ADP
inlawrev-2204	179	16	family	family	NOUN
inlawrev-2204	179	17	members	member	NOUN
inlawrev-2204	179	18	.	.	PUNCT
inlawrev-2204	180	1	however	however	ADV
inlawrev-2204	180	2	,	,	PUNCT
inlawrev-2204	180	3	the	the	DET
inlawrev-2204	180	4	commissioner	commissioner	NOUN
inlawrev-2204	180	5	is	be	AUX
inlawrev-2204	180	6	not	not	PART
inlawrev-2204	180	7	entirely	entirely	ADV
inlawrev-2204	180	8	weaponless	weaponless	NOUN
inlawrev-2204	180	9	.	.	PUNCT
inlawrev-2204	181	1	a	a	DET
inlawrev-2204	181	2	treasury	treasury	NOUN
inlawrev-2204	181	3	regulation	regulation	NOUN
inlawrev-2204	181	4	provides	provide	VERB
inlawrev-2204	181	5	that	that	SCONJ
inlawrev-2204	181	6	a	a	DET
inlawrev-2204	181	7	donee	donee	NOUN
inlawrev-2204	181	8	or	or	CCONJ
inlawrev-2204	181	9	purchaser	purchaser	NOUN
inlawrev-2204	181	10	of	of	ADP
inlawrev-2204	181	11	stock	stock	NOUN
inlawrev-2204	181	12	in	in	ADP
inlawrev-2204	181	13	a	a	DET
inlawrev-2204	181	14	subchapter	subchapter	NOUN
inlawrev-2204	181	15	s	s	PART
inlawrev-2204	181	16	corporation	corporation	NOUN
inlawrev-2204	181	17	will	will	AUX
inlawrev-2204	181	18	not	not	PART
inlawrev-2204	181	19	be	be	AUX
inlawrev-2204	181	20	regarded	regard	VERB
inlawrev-2204	181	21	as	as	ADP
inlawrev-2204	181	22	such	such	ADJ
inlawrev-2204	181	23	unless	unless	SCONJ
inlawrev-2204	181	24	he	he	PRON
inlawrev-2204	181	25	acquires	acquire	VERB
inlawrev-2204	181	26	the	the	DET
inlawrev-2204	181	27	^^int	^^int	NUM
inlawrev-2204	181	28	.	.	PUNCT
inlawrev-2204	182	1	rev	rev	PROPN
inlawrev-2204	182	2	.	.	PROPN
inlawrev-2204	182	3	code	code	PROPN
inlawrev-2204	182	4	of	of	ADP
inlawrev-2204	182	5	1954	1954	NUM
inlawrev-2204	182	6	,	,	PUNCT
inlawrev-2204	182	7	§	§	PROPN
inlawrev-2204	182	8	2501	2501	NUM
inlawrev-2204	182	9	.	.	PUNCT
inlawrev-2204	183	1	^^id	^^id	NUM
inlawrev-2204	183	2	.	.	PUNCT
inlawrev-2204	184	1	§	§	PROPN
inlawrev-2204	184	2	1374(a	1374(a	PROPN
inlawrev-2204	184	3	)	)	PUNCT
inlawrev-2204	184	4	.	.	PUNCT
inlawrev-2204	185	1	the	the	DET
inlawrev-2204	185	2	corporation	corporation	NOUN
inlawrev-2204	185	3	's	's	PART
inlawrev-2204	185	4	net	net	ADJ
inlawrev-2204	185	5	operating	operating	NOUN
inlawrev-2204	185	6	loss	loss	NOUN
inlawrev-2204	185	7	is	be	AUX
inlawrev-2204	185	8	prorated	prorate	VERB
inlawrev-2204	185	9	and	and	CCONJ
inlawrev-2204	185	10	passed	pass	VERB
inlawrev-2204	185	11	through	through	ADP
inlawrev-2204	185	12	to	to	ADP
inlawrev-2204	185	13	each	each	DET
inlawrev-2204	185	14	shareholder	shareholder	NOUN
inlawrev-2204	185	15	as	as	ADP
inlawrev-2204	185	16	a	a	DET
inlawrev-2204	185	17	deduction	deduction	NOUN
inlawrev-2204	185	18	against	against	ADP
inlawrev-2204	185	19	other	other	ADJ
inlawrev-2204	185	20	income	income	NOUN
inlawrev-2204	185	21	of	of	ADP
inlawrev-2204	185	22	the	the	DET
inlawrev-2204	185	23	shareholder	shareholder	NOUN
inlawrev-2204	185	24	.	.	PUNCT
inlawrev-2204	186	1	the	the	DET
inlawrev-2204	186	2	pro	pro	ADJ
inlawrev-2204	186	3	rata	rata	ADJ
inlawrev-2204	186	4	share	share	NOUN
inlawrev-2204	186	5	is	be	AUX
inlawrev-2204	186	6	a	a	DET
inlawrev-2204	186	7	function	function	NOUN
inlawrev-2204	186	8	of	of	ADP
inlawrev-2204	186	9	the	the	DET
inlawrev-2204	186	10	shareholder	shareholder	NOUN
inlawrev-2204	186	11	's	's	PART
inlawrev-2204	186	12	interest	interest	NOUN
inlawrev-2204	186	13	in	in	ADP
inlawrev-2204	186	14	the	the	DET
inlawrev-2204	186	15	corporation	corporation	NOUN
inlawrev-2204	186	16	and	and	CCONJ
inlawrev-2204	186	17	the	the	DET
inlawrev-2204	186	18	length	length	NOUN
inlawrev-2204	186	19	of	of	ADP
inlawrev-2204	186	20	time	time	NOUN
inlawrev-2204	186	21	he	he	PRON
inlawrev-2204	186	22	held	hold	VERB
inlawrev-2204	186	23	his	his	PRON
inlawrev-2204	186	24	interest	interest	NOUN
inlawrev-2204	186	25	in	in	ADP
inlawrev-2204	186	26	the	the	DET
inlawrev-2204	186	27	corporation	corporation	NOUN
inlawrev-2204	186	28	during	during	ADP
inlawrev-2204	186	29	that	that	DET
inlawrev-2204	186	30	taxable	taxable	ADJ
inlawrev-2204	186	31	year	year	NOUN
inlawrev-2204	186	32	.	.	PUNCT
inlawrev-2204	187	1	^^caplin	^^caplin	PROPN
inlawrev-2204	187	2	,	,	PUNCT
inlawrev-2204	187	3	subchapter	subchapter	NOUN
inlawrev-2204	187	4	s	s	PROPN
inlawrev-2204	187	5	vs.	vs.	ADP
inlawrev-2204	187	6	partnership	partnership	NOUN
inlawrev-2204	187	7	:	:	PUNCT
inlawrev-2204	187	8	a	a	DET
inlawrev-2204	187	9	proposed	propose	VERB
inlawrev-2204	187	10	legislative	legislative	ADJ
inlawrev-2204	187	11	program	program	NOUN
inlawrev-2204	187	12	,	,	PUNCT
inlawrev-2204	187	13	46	46	NUM
inlawrev-2204	187	14	va	va	NOUN
inlawrev-2204	187	15	.	.	PUNCT
inlawrev-2204	188	1	l.	l.	PROPN
inlawrev-2204	188	2	rev	rev	PROPN
inlawrev-2204	188	3	.	.	PROPN
inlawrev-2204	188	4	61	61	NUM
inlawrev-2204	188	5	,	,	PUNCT
inlawrev-2204	188	6	81	81	NUM
inlawrev-2204	188	7	(	(	PUNCT
inlawrev-2204	188	8	1960	1960	NUM
inlawrev-2204	188	9	)	)	PUNCT
inlawrev-2204	188	10	.	.	PUNCT
inlawrev-2204	189	1	1976	1976	NUM
inlawrev-2204	189	2	]	]	PUNCT
inlawrev-2204	189	3	subchapter	subchapter	NOUN
inlawrev-2204	189	4	s	s	PART
inlawrev-2204	189	5	income	income	NOUN
inlawrev-2204	189	6	shifting	shift	VERB
inlawrev-2204	189	7	507	507	NUM
inlawrev-2204	189	8	stock	stock	NOUN
inlawrev-2204	189	9	in	in	ADP
inlawrev-2204	189	10	a	a	DET
inlawrev-2204	189	11	bona	bona	ADJ
inlawrev-2204	189	12	fide	fide	NOUN
inlawrev-2204	189	13	transaction.^	transaction.^	SYM
inlawrev-2204	189	14	*	*	PUNCT
inlawrev-2204	189	15	the	the	DET
inlawrev-2204	189	16	regulation	regulation	NOUN
inlawrev-2204	189	17	adds	add	VERB
inlawrev-2204	189	18	the	the	DET
inlawrev-2204	189	19	additional	additional	ADJ
inlawrev-2204	189	20	warning	warning	NOUN
inlawrev-2204	189	21	that	that	SCONJ
inlawrev-2204	189	22	family	family	NOUN
inlawrev-2204	189	23	transactions	transaction	NOUN
inlawrev-2204	189	24	will	will	AUX
inlawrev-2204	189	25	be	be	AUX
inlawrev-2204	189	26	closely	closely	ADV
inlawrev-2204	189	27	scrutinized	scrutinize	VERB
inlawrev-2204	189	28	.	.	PUNCT
inlawrev-2204	190	1	the	the	DET
inlawrev-2204	190	2	tax	tax	NOUN
inlawrev-2204	190	3	court	court	NOUN
inlawrev-2204	190	4	had	have	VERB
inlawrev-2204	190	5	an	an	DET
inlawrev-2204	190	6	opportunity	opportunity	NOUN
inlawrev-2204	190	7	to	to	PART
inlawrev-2204	190	8	apply	apply	VERB
inlawrev-2204	190	9	this	this	DET
inlawrev-2204	190	10	regulation	regulation	NOUN
inlawrev-2204	190	11	in	in	ADP
inlawrev-2204	190	12	henry	henry	PROPN
inlawrev-2204	190	13	d	d	PROPN
inlawrev-2204	190	14	,	,	PUNCT
inlawrev-2204	190	15	ditarte.^^	ditarte.^^	NOUN
inlawrev-2204	190	16	in	in	ADP
inlawrev-2204	190	17	dvxirte	dvxirte	NOUN
inlawrev-2204	190	18	,	,	PUNCT
inlawrev-2204	190	19	the	the	DET
inlawrev-2204	190	20	sole	sole	ADJ
inlawrev-2204	190	21	owner	owner	NOUN
inlawrev-2204	190	22	of	of	ADP
inlawrev-2204	190	23	a	a	DET
inlawrev-2204	190	24	subchapter	subchapter	NOUN
inlawrev-2204	190	25	s	s	PART
inlawrev-2204	190	26	corporation	corporation	NOUN
inlawrev-2204	190	27	purported	purport	VERB
inlawrev-2204	190	28	to	to	PART
inlawrev-2204	190	29	transfer	transfer	VERB
inlawrev-2204	190	30	50	50	NUM
inlawrev-2204	190	31	percent	percent	NOUN
inlawrev-2204	190	32	of	of	ADP
inlawrev-2204	190	33	the	the	DET
inlawrev-2204	190	34	stock	stock	NOUN
inlawrev-2204	190	35	to	to	ADP
inlawrev-2204	190	36	his	his	PRON
inlawrev-2204	190	37	minor	minor	ADJ
inlawrev-2204	190	38	children	child	NOUN
inlawrev-2204	190	39	.	.	PUNCT
inlawrev-2204	191	1	subsequently	subsequently	ADV
inlawrev-2204	191	2	,	,	PUNCT
inlawrev-2204	191	3	all	all	DET
inlawrev-2204	191	4	dividends	dividend	NOUN
inlawrev-2204	191	5	,	,	PUNCT
inlawrev-2204	191	6	actual	actual	ADJ
inlawrev-2204	191	7	and	and	CCONJ
inlawrev-2204	191	8	constructive	constructive	ADJ
inlawrev-2204	191	9	,	,	PUNCT
inlawrev-2204	191	10	were	be	AUX
inlawrev-2204	191	11	reported	report	VERB
inlawrev-2204	191	12	on	on	ADP
inlawrev-2204	191	13	the	the	DET
inlawrev-2204	191	14	corporation	corporation	NOUN
inlawrev-2204	191	15	's	's	PART
inlawrev-2204	191	16	information	information	NOUN
inlawrev-2204	191	17	returns	return	NOUN
inlawrev-2204	191	18	and	and	CCONJ
inlawrev-2204	191	19	on	on	ADP
inlawrev-2204	191	20	the	the	DET
inlawrev-2204	191	21	individual	individual	ADJ
inlawrev-2204	191	22	returns	return	NOUN
inlawrev-2204	191	23	of	of	ADP
inlawrev-2204	191	24	the	the	DET
inlawrev-2204	191	25	father	father	NOUN
inlawrev-2204	191	26	and	and	CCONJ
inlawrev-2204	191	27	his	his	PRON
inlawrev-2204	191	28	two	two	NUM
inlawrev-2204	191	29	minor	minor	ADJ
inlawrev-2204	191	30	children	child	NOUN
inlawrev-2204	191	31	.	.	PUNCT
inlawrev-2204	192	1	the	the	DET
inlawrev-2204	192	2	transfer	transfer	NOUN
inlawrev-2204	192	3	was	be	AUX
inlawrev-2204	192	4	in	in	ADP
inlawrev-2204	192	5	compliance	compliance	NOUN
inlawrev-2204	192	6	with	with	ADP
inlawrev-2204	192	7	the	the	DET
inlawrev-2204	192	8	new	new	PROPN
inlawrev-2204	192	9	york	york	PROPN
inlawrev-2204	192	10	uniform	uniform	PROPN
inlawrev-2204	192	11	gifts	gift	NOUN
inlawrev-2204	192	12	to	to	ADP
inlawrev-2204	192	13	minors	minor	NOUN
inlawrev-2204	192	14	act,^	act,^	PROPN
inlawrev-2204	192	15	®	®	PROPN
inlawrev-2204	192	16	with	with	ADP
inlawrev-2204	192	17	the	the	DET
inlawrev-2204	192	18	mother	mother	NOUN
inlawrev-2204	192	19	serving	serve	VERB
inlawrev-2204	192	20	as	as	ADP
inlawrev-2204	192	21	custodian	custodian	NOUN
inlawrev-2204	192	22	of	of	ADP
inlawrev-2204	192	23	the	the	DET
inlawrev-2204	192	24	stock	stock	NOUN
inlawrev-2204	192	25	.	.	PUNCT
inlawrev-2204	193	1	additionally	additionally	ADV
inlawrev-2204	193	2	,	,	PUNCT
inlawrev-2204	193	3	the	the	DET
inlawrev-2204	193	4	father	father	NOUN
inlawrev-2204	193	5	filed	file	VERB
inlawrev-2204	193	6	a	a	DET
inlawrev-2204	193	7	gift	gift	NOUN
inlawrev-2204	193	8	tax	tax	NOUN
inlawrev-2204	193	9	return	return	NOUN
inlawrev-2204	193	10	,	,	PUNCT
inlawrev-2204	193	11	although	although	SCONJ
inlawrev-2204	193	12	there	there	PRON
inlawrev-2204	193	13	was	be	VERB
inlawrev-2204	193	14	no	no	DET
inlawrev-2204	193	15	gift	gift	NOUN
inlawrev-2204	193	16	tax	tax	NOUN
inlawrev-2204	193	17	liability	liability	NOUN
inlawrev-2204	193	18	.	.	PUNCT
inlawrev-2204	194	1	nevertheless	nevertheless	ADV
inlawrev-2204	194	2	,	,	PUNCT
inlawrev-2204	194	3	the	the	DET
inlawrev-2204	194	4	commissioner	commissioner	NOUN
inlawrev-2204	194	5	argued	argue	VERB
inlawrev-2204	194	6	,	,	PUNCT
inlawrev-2204	194	7	and	and	CCONJ
inlawrev-2204	194	8	the	the	DET
inlawrev-2204	194	9	court	court	NOUN
inlawrev-2204	194	10	held	hold	VERB
inlawrev-2204	194	11	,	,	PUNCT
inlawrev-2204	194	12	that	that	SCONJ
inlawrev-2204	194	13	the	the	DET
inlawrev-2204	194	14	gift	gift	NOUN
inlawrev-2204	194	15	v	v	NOUN
inlawrev-2204	194	16	/	/	SYM
inlawrev-2204	194	17	as	as	ADP
inlawrev-2204	194	18	not	not	PART
inlawrev-2204	194	19	a	a	DET
inlawrev-2204	194	20	bona	bona	ADJ
inlawrev-2204	194	21	fide	fide	ADJ
inlawrev-2204	194	22	transfer	transfer	NOUN
inlawrev-2204	194	23	for	for	ADP
inlawrev-2204	194	24	purposes	purpose	NOUN
inlawrev-2204	194	25	of	of	ADP
inlawrev-2204	194	26	federal	federal	ADJ
inlawrev-2204	194	27	income	income	NOUN
inlawrev-2204	194	28	taxation	taxation	NOUN
inlawrev-2204	194	29	.	.	PUNCT
inlawrev-2204	195	1	the	the	DET
inlawrev-2204	195	2	court	court	NOUN
inlawrev-2204	195	3	noted	note	VERB
inlawrev-2204	195	4	that	that	SCONJ
inlawrev-2204	195	5	neither	neither	DET
inlawrev-2204	195	6	child	child	NOUN
inlawrev-2204	195	7	had	have	AUX
inlawrev-2204	195	8	actually	actually	ADV
inlawrev-2204	195	9	received	receive	VERB
inlawrev-2204	195	10	the	the	DET
inlawrev-2204	195	11	dividends	dividend	NOUN
inlawrev-2204	195	12	.	.	PUNCT
inlawrev-2204	196	1	at	at	ADP
inlawrev-2204	196	2	all	all	DET
inlawrev-2204	196	3	times	time	NOUN
inlawrev-2204	196	4	the	the	DET
inlawrev-2204	196	5	father	father	NOUN
inlawrev-2204	196	6	had	have	AUX
inlawrev-2204	196	7	exercised	exercise	VERB
inlawrev-2204	196	8	complete	complete	ADJ
inlawrev-2204	196	9	dominion	dominion	NOUN
inlawrev-2204	196	10	over	over	ADP
inlawrev-2204	196	11	both	both	CCONJ
inlawrev-2204	196	12	the	the	DET
inlawrev-2204	196	13	corporation	corporation	NOUN
inlawrev-2204	196	14	and	and	CCONJ
inlawrev-2204	196	15	the	the	DET
inlawrev-2204	196	16	dividends	dividend	NOUN
inlawrev-2204	196	17	.	.	PUNCT
inlawrev-2204	197	1	the	the	DET
inlawrev-2204	197	2	court	court	NOUN
inlawrev-2204	197	3	,	,	PUNCT
inlawrev-2204	197	4	in	in	ADP
inlawrev-2204	197	5	support	support	NOUN
inlawrev-2204	197	6	of	of	ADP
inlawrev-2204	197	7	its	its	PRON
inlawrev-2204	197	8	conclusion	conclusion	NOUN
inlawrev-2204	197	9	,	,	PUNCT
inlawrev-2204	197	10	alluded	allude	VERB
inlawrev-2204	197	11	to	to	ADP
inlawrev-2204	197	12	the	the	DET
inlawrev-2204	197	13	substance	substance	NOUN
inlawrev-2204	197	14	versus	versus	SCONJ
inlawrev-2204	197	15	form	form	VERB
inlawrev-2204	197	16	dichotomy-—if	dichotomy-—if	NOUN
inlawrev-2204	197	17	a	a	DET
inlawrev-2204	197	18	transaction	transaction	NOUN
inlawrev-2204	197	19	is	be	AUX
inlawrev-2204	197	20	complete	complete	ADJ
inlawrev-2204	197	21	in	in	ADP
inlawrev-2204	197	22	form	form	NOUN
inlawrev-2204	197	23	but	but	CCONJ
inlawrev-2204	197	24	lacks	lack	VERB
inlawrev-2204	197	25	substance	substance	NOUN
inlawrev-2204	197	26	,	,	PUNCT
inlawrev-2204	197	27	it	it	PRON
inlawrev-2204	197	28	will	will	AUX
inlawrev-2204	197	29	not	not	PART
inlawrev-2204	197	30	be	be	AUX
inlawrev-2204	197	31	recognized	recognize	VERB
inlawrev-2204	197	32	as	as	ADP
inlawrev-2204	197	33	effective	effective	ADJ
inlawrev-2204	197	34	for	for	ADP
inlawrev-2204	197	35	income	income	NOUN
inlawrev-2204	197	36	tax	tax	NOUN
inlawrev-2204	197	37	purposes.^	purposes.^	NOUN
inlawrev-2204	197	38	'	'	PART
inlawrev-2204	197	39	thus	thus	ADV
inlawrev-2204	197	40	,	,	PUNCT
inlawrev-2204	197	41	after	after	ADP
inlawrev-2204	197	42	the	the	DET
inlawrev-2204	197	43	dicarte	dicarte	NOUN
inlawrev-2204	197	44	decision	decision	NOUN
inlawrev-2204	197	45	,	,	PUNCT
inlawrev-2204	197	46	it	it	PRON
inlawrev-2204	197	47	is	be	AUX
inlawrev-2204	197	48	clear	clear	ADJ
inlawrev-2204	197	49	that	that	SCONJ
inlawrev-2204	197	50	if	if	SCONJ
inlawrev-2204	197	51	income	income	NOUN
inlawrev-2204	197	52	splitting	splitting	NOUN
inlawrev-2204	197	53	among	among	ADP
inlawrev-2204	197	54	family	family	NOUN
inlawrev-2204	197	55	members	member	NOUN
inlawrev-2204	197	56	is	be	AUX
inlawrev-2204	197	57	to	to	PART
inlawrev-2204	197	58	be	be	AUX
inlawrev-2204	197	59	effective	effective	ADJ
inlawrev-2204	197	60	,	,	PUNCT
inlawrev-2204	197	61	there	there	PRON
inlawrev-2204	197	62	must	must	AUX
inlawrev-2204	197	63	be	be	AUX
inlawrev-2204	197	64	a	a	DET
inlawrev-2204	197	65	bona	bona	ADJ
inlawrev-2204	197	66	fide	fide	ADJ
inlawrev-2204	197	67	transfer	transfer	NOUN
inlawrev-2204	197	68	of	of	ADP
inlawrev-2204	197	69	stock	stock	NOUN
inlawrev-2204	197	70	.	.	PUNCT
inlawrev-2204	198	1	further	far	ADV
inlawrev-2204	198	2	,	,	PUNCT
inlawrev-2204	198	3	the	the	DET
inlawrev-2204	198	4	commissioner	commissioner	NOUN
inlawrev-2204	198	5	has	have	VERB
inlawrev-2204	198	6	a	a	DET
inlawrev-2204	198	7	procedural	procedural	ADJ
inlawrev-2204	198	8	advantage	advantage	NOUN
inlawrev-2204	198	9	since	since	SCONJ
inlawrev-2204	198	10	the	the	DET
inlawrev-2204	198	11	burden	burden	NOUN
inlawrev-2204	198	12	of	of	ADP
inlawrev-2204	198	13	proving	prove	VERB
inlawrev-2204	198	14	a	a	DET
inlawrev-2204	198	15	bona	bona	ADJ
inlawrev-2204	198	16	fide	fide	ADJ
inlawrev-2204	198	17	transfer	transfer	NOUN
inlawrev-2204	198	18	is	be	AUX
inlawrev-2204	198	19	on	on	ADP
inlawrev-2204	198	20	the	the	DET
inlawrev-2204	198	21	taxpayer	taxpayer	NOUN
inlawrev-2204	198	22	.^	.^	PROPN
inlawrev-2204	198	23	°	°	PROPN
inlawrev-2204	198	24	another	another	DET
inlawrev-2204	198	25	pitfall	pitfall	NOUN
inlawrev-2204	198	26	to	to	PART
inlawrev-2204	198	27	be	be	AUX
inlawrev-2204	198	28	aware	aware	ADJ
inlawrev-2204	198	29	of	of	ADP
inlawrev-2204	198	30	when	when	SCONJ
inlawrev-2204	198	31	transferring	transfer	VERB
inlawrev-2204	198	32	shares	share	NOUN
inlawrev-2204	198	33	of	of	ADP
inlawrev-2204	198	34	a	a	DET
inlawrev-2204	198	35	subchapter	subchapter	NOUN
inlawrev-2204	198	36	s	s	PART
inlawrev-2204	198	37	corporation	corporation	NOUN
inlawrev-2204	198	38	to	to	ADP
inlawrev-2204	198	39	family	family	NOUN
inlawrev-2204	198	40	members	member	NOUN
inlawrev-2204	198	41	is	be	AUX
inlawrev-2204	198	42	that	that	SCONJ
inlawrev-2204	198	43	the	the	DET
inlawrev-2204	198	44	right	right	NOUN
inlawrev-2204	198	45	to	to	PART
inlawrev-2204	198	46	receive	receive	VERB
inlawrev-2204	198	47	distributions	distribution	NOUN
inlawrev-2204	198	48	of	of	ADP
inlawrev-2204	198	49	previously	previously	ADV
inlawrev-2204	198	50	taxed	tax	VERB
inlawrev-2204	198	51	income	income	NOUN
inlawrev-2204	198	52	(	(	PUNCT
inlawrev-2204	198	53	pti	pti	PROPN
inlawrev-2204	198	54	)	)	PUNCT
inlawrev-2204	198	55	is	be	AUX
inlawrev-2204	198	56	not	not	PART
inlawrev-2204	198	57	transferable	transferable	ADJ
inlawrev-2204	198	58	.	.	PUNCT
inlawrev-2204	199	1	"^	"^	X
inlawrev-2204	199	2	'	'	PUNCT
inlawrev-2204	199	3	a	a	DET
inlawrev-2204	199	4	basic	basic	ADJ
inlawrev-2204	199	5	feature	feature	NOUN
inlawrev-2204	199	6	of	of	ADP
inlawrev-2204	199	7	subchapter	subchapter	NOUN
inlawrev-2204	199	8	s	s	PART
inlawrev-2204	199	9	is	be	AUX
inlawrev-2204	199	10	that	that	SCONJ
inlawrev-2204	199	11	earnings	earning	NOUN
inlawrev-2204	199	12	are	be	AUX
inlawrev-2204	199	13	imputed	impute	VERB
inlawrev-2204	199	14	to	to	ADP
inlawrev-2204	199	15	shareholders	shareholder	NOUN
inlawrev-2204	199	16	at	at	ADP
inlawrev-2204	199	17	the	the	DET
inlawrev-2204	199	18	end	end	NOUN
inlawrev-2204	199	19	of	of	ADP
inlawrev-2204	199	20	each	each	DET
inlawrev-2204	199	21	year	year	NOUN
inlawrev-2204	199	22	for	for	ADP
inlawrev-2204	199	23	tax	tax	NOUN
inlawrev-2204	199	24	purposes	purpose	NOUN
inlawrev-2204	199	25	,	,	PUNCT
inlawrev-2204	199	26	regardless	regardless	ADV
inlawrev-2204	199	27	of	of	ADP
inlawrev-2204	199	28	whether	whether	SCONJ
inlawrev-2204	199	29	or	or	CCONJ
inlawrev-2204	199	30	not	not	PART
inlawrev-2204	199	31	dividends	dividend	NOUN
inlawrev-2204	199	32	are	be	AUX
inlawrev-2204	199	33	actually	actually	ADV
inlawrev-2204	199	34	distributed	distribute	VERB
inlawrev-2204	199	35	.	.	PUNCT
inlawrev-2204	200	1	subsequently	subsequently	ADV
inlawrev-2204	200	2	,	,	PUNCT
inlawrev-2204	200	3	when	when	SCONJ
inlawrev-2204	200	4	the	the	DET
inlawrev-2204	200	5	shareholder	shareholder	NOUN
inlawrev-2204	200	6	receives	receive	VERB
inlawrev-2204	200	7	his	his	PRON
inlawrev-2204	200	8	pti	pti	PROPN
inlawrev-2204	200	9	,	,	PUNCT
inlawrev-2204	200	10	the	the	DET
inlawrev-2204	200	11	distribution	distribution	NOUN
inlawrev-2204	200	12	to	to	ADP
inlawrev-2204	200	13	him	he	PRON
inlawrev-2204	200	14	is	be	AUX
inlawrev-2204	200	15	nontaxable	nontaxable	ADJ
inlawrev-2204	200	16	.	.	PUNCT
inlawrev-2204	201	1	however	however	ADV
inlawrev-2204	201	2	,	,	PUNCT
inlawrev-2204	201	3	the	the	DET
inlawrev-2204	201	4	right	right	NOUN
inlawrev-2204	201	5	to	to	PART
inlawrev-2204	201	6	receive	receive	VERB
inlawrev-2204	201	7	pti	pti	PROPN
inlawrev-2204	201	8	without	without	ADP
inlawrev-2204	201	9	realizing	realize	VERB
inlawrev-2204	201	10	income	income	NOUN
inlawrev-2204	201	11	is	be	AUX
inlawrev-2204	201	12	personal	personal	ADJ
inlawrev-2204	201	13	to	to	ADP
inlawrev-2204	201	14	the	the	DET
inlawrev-2204	201	15	shareholder	shareholder	NOUN
inlawrev-2204	201	16	who	who	PRON
inlawrev-2204	201	17	36	36	NUM
inlawrev-2204	201	18	a	a	DET
inlawrev-2204	201	19	donee	donee	NOUN
inlawrev-2204	201	20	or	or	CCONJ
inlawrev-2204	201	21	purchaser	purchaser	NOUN
inlawrev-2204	201	22	of	of	ADP
inlawrev-2204	201	23	stock	stock	NOUN
inlawrev-2204	201	24	in	in	ADP
inlawrev-2204	201	25	the	the	DET
inlawrev-2204	201	26	corporation	corporation	NOUN
inlawrev-2204	201	27	is	be	AUX
inlawrev-2204	201	28	not	not	PART
inlawrev-2204	201	29	considered	consider	VERB
inlawrev-2204	201	30	a	a	DET
inlawrev-2204	201	31	shareholder	shareholder	NOUN
inlawrev-2204	201	32	unless	unless	SCONJ
inlawrev-2204	201	33	such	such	ADJ
inlawrev-2204	201	34	stock	stock	NOUN
inlawrev-2204	201	35	is	be	AUX
inlawrev-2204	201	36	acquired	acquire	VERB
inlawrev-2204	201	37	in	in	ADP
inlawrev-2204	201	38	a	a	DET
inlawrev-2204	201	39	bona	bona	ADJ
inlawrev-2204	201	40	fide	fide	ADJ
inlawrev-2204	201	41	transaction	transaction	NOUN
inlawrev-2204	201	42	and	and	CCONJ
inlawrev-2204	201	43	the	the	DET
inlawrev-2204	201	44	donee	donee	NOUN
inlawrev-2204	201	45	or	or	CCONJ
inlawrev-2204	201	46	purchaser	purchaser	NOUN
inlawrev-2204	201	47	is	be	AUX
inlawrev-2204	201	48	the	the	DET
inlawrev-2204	201	49	real	real	ADJ
inlawrev-2204	201	50	owner	owner	NOUN
inlawrev-2204	201	51	of	of	ADP
inlawrev-2204	201	52	such	such	ADJ
inlawrev-2204	201	53	stock	stock	NOUN
inlawrev-2204	201	54	.	.	PUNCT
inlawrev-2204	202	1	the	the	DET
inlawrev-2204	202	2	circumstances	circumstance	NOUN
inlawrev-2204	202	3	,	,	PUNCT
inlawrev-2204	202	4	not	not	PART
inlawrev-2204	202	5	only	only	ADV
inlawrev-2204	202	6	as	as	ADP
inlawrev-2204	202	7	of	of	ADP
inlawrev-2204	202	8	the	the	DET
inlawrev-2204	202	9	time	time	NOUN
inlawrev-2204	202	10	of	of	ADP
inlawrev-2204	202	11	the	the	DET
inlawrev-2204	202	12	purported	purport	VERB
inlawrev-2204	202	13	transfer	transfer	NOUN
inlawrev-2204	202	14	but	but	CCONJ
inlawrev-2204	202	15	also	also	ADV
inlawrev-2204	202	16	during	during	ADP
inlawrev-2204	202	17	the	the	DET
inlawrev-2204	202	18	periods	period	NOUN
inlawrev-2204	202	19	preceding	precede	VERB
inlawrev-2204	202	20	and	and	CCONJ
inlawrev-2204	202	21	following	follow	VERB
inlawrev-2204	202	22	it	it	PRON
inlawrev-2204	202	23	,	,	PUNCT
inlawrev-2204	202	24	will	will	AUX
inlawrev-2204	202	25	be	be	AUX
inlawrev-2204	202	26	taken	take	VERB
inlawrev-2204	202	27	into	into	ADP
inlawrev-2204	202	28	consideration	consideration	NOUN
inlawrev-2204	202	29	in	in	ADP
inlawrev-2204	202	30	determining	determine	VERB
inlawrev-2204	202	31	the	the	DET
inlawrev-2204	202	32	bona	bona	ADJ
inlawrev-2204	202	33	fides	fide	NOUN
inlawrev-2204	202	34	of	of	ADP
inlawrev-2204	202	35	the	the	DET
inlawrev-2204	202	36	transfer	transfer	NOUN
inlawrev-2204	202	37	.	.	PUNCT
inlawrev-2204	203	1	transactions	transaction	NOUN
inlawrev-2204	203	2	between	between	ADP
inlawrev-2204	203	3	members	member	NOUN
inlawrev-2204	203	4	of	of	ADP
inlawrev-2204	203	5	a	a	DET
inlawrev-2204	203	6	family	family	NOUN
inlawrev-2204	203	7	will	will	AUX
inlawrev-2204	203	8	be	be	AUX
inlawrev-2204	203	9	closely	closely	ADV
inlawrev-2204	203	10	scrutinized	scrutinize	VERB
inlawrev-2204	203	11	.	.	PUNCT
inlawrev-2204	204	1	treas	treas	PROPN
inlawrev-2204	204	2	.	.	PUNCT
inlawrev-2204	205	1	reg	reg	PROPN
inlawrev-2204	205	2	.	.	PUNCT
inlawrev-2204	206	1	§	§	PROPN
inlawrev-2204	206	2	1.1373	1.1373	NUM
inlawrev-2204	206	3	-	-	SYM
inlawrev-2204	206	4	1	1	NUM
inlawrev-2204	206	5	(	(	PUNCT
inlawrev-2204	206	6	a	a	NOUN
inlawrev-2204	206	7	)	)	PUNCT
inlawrev-2204	206	8	(	(	PUNCT
inlawrev-2204	206	9	2	2	NUM
inlawrev-2204	206	10	)	)	PUNCT
inlawrev-2204	206	11	(	(	PUNCT
inlawrev-2204	206	12	1959	1959	NUM
inlawrev-2204	206	13	)	)	PUNCT
inlawrev-2204	206	14	.	.	PUNCT
inlawrev-2204	207	1	^^u	^^u	PROPN
inlawrev-2204	208	1	t.c	t.c	PROPN
inlawrev-2204	208	2	.	.	PROPN
inlawrev-2204	208	3	193	193	NUM
inlawrev-2204	208	4	(	(	PUNCT
inlawrev-2204	208	5	1965	1965	NUM
inlawrev-2204	208	6	)	)	PUNCT
inlawrev-2204	208	7	.	.	PUNCT
inlawrev-2204	209	1	see	see	VERB
inlawrev-2204	209	2	michael	michael	PROPN
inlawrev-2204	209	3	f.	f.	PROPN
inlawrev-2204	209	4	beirne	beirne	PROPN
inlawrev-2204	209	5	,	,	PUNCT
inlawrev-2204	209	6	52	52	NUM
inlawrev-2204	209	7	t.c	t.c	NOUN
inlawrev-2204	209	8	.	.	PROPN
inlawrev-2204	209	9	210	210	NUM
inlawrev-2204	209	10	(	(	PUNCT
inlawrev-2204	209	11	1969	1969	NUM
inlawrev-2204	209	12	)	)	PUNCT
inlawrev-2204	209	13	.	.	PUNCT
inlawrev-2204	210	1	^«n.y	^«n.y	NUM
inlawrev-2204	210	2	.	.	PUNCT
inlawrev-2204	211	1	est	est	PROPN
inlawrev-2204	211	2	.	.	PUNCT
inlawrev-2204	211	3	,	,	PUNCT
inlawrev-2204	211	4	powers	power	NOUN
inlawrev-2204	211	5	&	&	CCONJ
inlawrev-2204	211	6	trusts	trust	VERB
inlawrev-2204	212	1	§	§	PROPN
inlawrev-2204	212	2	§	§	PROPN
inlawrev-2204	212	3	7	7	NUM
inlawrev-2204	212	4	-	-	SYM
inlawrev-2204	212	5	4.1	4.1	NUM
inlawrev-2204	212	6	to	to	PART
inlawrev-2204	212	7	-4.10	-4.10	NUM
inlawrev-2204	212	8	(	(	PUNCT
inlawrev-2204	212	9	mcklnney	mcklnney	NOUN
inlawrev-2204	212	10	1967	1967	NUM
inlawrev-2204	212	11	)	)	PUNCT
inlawrev-2204	212	12	.	.	PUNCT
inlawrev-2204	213	1	^'44	^'44	PROPN
inlawrev-2204	213	2	t.c	t.c	PROPN
inlawrev-2204	213	3	.	.	PUNCT
inlawrev-2204	214	1	at	at	ADP
inlawrev-2204	214	2	197	197	NUM
inlawrev-2204	214	3	.	.	PUNCT
inlawrev-2204	214	4	accord	accord	NOUN
inlawrev-2204	214	5	,	,	PUNCT
inlawrev-2204	214	6	gregory	gregory	PROPN
inlawrev-2204	214	7	v.	v.	ADP
inlawrev-2204	214	8	helvering	helvering	PROPN
inlawrev-2204	214	9	,	,	PUNCT
inlawrev-2204	214	10	293	293	NUM
inlawrev-2204	214	11	u.s	u.s	PROPN
inlawrev-2204	214	12	.	.	PROPN
inlawrev-2204	214	13	465	465	NUM
inlawrev-2204	214	14	(	(	PUNCT
inlawrev-2204	214	15	1935	1935	NUM
inlawrev-2204	214	16	)	)	PUNCT
inlawrev-2204	214	17	.	.	PUNCT
inlawrev-2204	215	1	^	^	PUNCT
inlawrev-2204	215	2	°	°	ADP
inlawrev-2204	215	3	44	44	NUM
inlawrev-2204	215	4	t.c	t.c	PROPN
inlawrev-2204	215	5	.	.	PUNCT
inlawrev-2204	216	1	at	at	ADP
inlawrev-2204	216	2	197	197	NUM
inlawrev-2204	216	3	.	.	PUNCT
inlawrev-2204	216	4	^'int	^'int	PROPN
inlawrev-2204	216	5	.	.	PUNCT
inlawrev-2204	217	1	rev	rev	PROPN
inlawrev-2204	217	2	.	.	PROPN
inlawrev-2204	217	3	code	code	PROPN
inlawrev-2204	217	4	of	of	ADP
inlawrev-2204	217	5	1954	1954	NUM
inlawrev-2204	217	6	,	,	PUNCT
inlawrev-2204	217	7	§	§	PROPN
inlawrev-2204	217	8	1375(d	1375(d	NUM
inlawrev-2204	217	9	)	)	PUNCT
inlawrev-2204	217	10	(	(	PUNCT
inlawrev-2204	217	11	1	1	NUM
inlawrev-2204	217	12	)	)	PUNCT
inlawrev-2204	217	13	;	;	PUNCT
inlawrev-2204	218	1	treas	treas	PROPN
inlawrev-2204	218	2	.	.	PUNCT
inlawrev-2204	219	1	reg	reg	PROPN
inlawrev-2204	219	2	.	.	PUNCT
inlawrev-2204	220	1	§	§	PROPN
inlawrev-2204	220	2	1.1375	1.1375	NUM
inlawrev-2204	220	3	-	-	PUNCT
inlawrev-2204	220	4	4(e	4(e	NUM
inlawrev-2204	220	5	)	)	PUNCT
inlawrev-2204	220	6	(	(	PUNCT
inlawrev-2204	220	7	1959	1959	NUM
inlawrev-2204	220	8	)	)	PUNCT
inlawrev-2204	220	9	.	.	PUNCT
inlawrev-2204	221	1	508	508	NUM
inlawrev-2204	221	2	indiana	indiana	PROPN
inlawrev-2204	221	3	law	law	NOUN
inlawrev-2204	221	4	review	review	NOUN
inlawrev-2204	221	5	[	[	X
inlawrev-2204	221	6	vol	vol	NOUN
inlawrev-2204	221	7	.	.	PUNCT
inlawrev-2204	221	8	9:500	9:500	NUM
inlawrev-2204	221	9	owned	own	VERB
inlawrev-2204	221	10	the	the	DET
inlawrev-2204	221	11	stock	stock	NOUN
inlawrev-2204	221	12	when	when	SCONJ
inlawrev-2204	221	13	the	the	DET
inlawrev-2204	221	14	pti	pti	PROPN
inlawrev-2204	221	15	accrued	accrue	VERB
inlawrev-2204	221	16	.	.	PUNCT
inlawrev-2204	222	1	if	if	SCONJ
inlawrev-2204	222	2	the	the	DET
inlawrev-2204	222	3	stockholder	stockholder	NOUN
inlawrev-2204	222	4	transfers	transfer	VERB
inlawrev-2204	222	5	the	the	DET
inlawrev-2204	222	6	stock	stock	NOUN
inlawrev-2204	222	7	without	without	ADP
inlawrev-2204	222	8	having	having	AUX
inlawrev-2204	222	9	actually	actually	ADV
inlawrev-2204	222	10	received	receive	VERB
inlawrev-2204	222	11	his	his	PRON
inlawrev-2204	222	12	pti	pti	PROPN
inlawrev-2204	222	13	,	,	PUNCT
inlawrev-2204	222	14	the	the	DET
inlawrev-2204	222	15	transferee	transferee	NOUN
inlawrev-2204	222	16	does	do	AUX
inlawrev-2204	222	17	not	not	PART
inlawrev-2204	222	18	acquire	acquire	VERB
inlawrev-2204	222	19	the	the	DET
inlawrev-2204	222	20	right	right	NOUN
inlawrev-2204	222	21	to	to	PART
inlawrev-2204	222	22	do	do	AUX
inlawrev-2204	222	23	so	so	ADV
inlawrev-2204	222	24	.	.	PUNCT
inlawrev-2204	223	1	"*^	"*^	NOUN
inlawrev-2204	224	1	a	a	DET
inlawrev-2204	224	2	distribution	distribution	NOUN
inlawrev-2204	224	3	to	to	ADP
inlawrev-2204	224	4	the	the	DET
inlawrev-2204	224	5	transferee	transferee	NOUN
inlawrev-2204	224	6	is	be	AUX
inlawrev-2204	224	7	treated	treat	VERB
inlawrev-2204	224	8	as	as	ADP
inlawrev-2204	224	9	a	a	DET
inlawrev-2204	224	10	taxable	taxable	ADJ
inlawrev-2204	224	11	dividend	dividend	NOUN
inlawrev-2204	224	12	.	.	PUNCT
inlawrev-2204	225	1	thus	thus	ADV
inlawrev-2204	225	2	,	,	PUNCT
inlawrev-2204	225	3	only	only	ADV
inlawrev-2204	225	4	current	current	ADJ
inlawrev-2204	225	5	and	and	CCONJ
inlawrev-2204	225	6	future	future	ADJ
inlawrev-2204	225	7	earnings	earning	NOUN
inlawrev-2204	225	8	will	will	AUX
inlawrev-2204	225	9	be	be	AUX
inlawrev-2204	225	10	shifted	shift	VERB
inlawrev-2204	225	11	to	to	ADP
inlawrev-2204	225	12	the	the	DET
inlawrev-2204	225	13	lower	low	ADJ
inlawrev-2204	225	14	tax	tax	NOUN
inlawrev-2204	225	15	bracket	bracket	NOUN
inlawrev-2204	225	16	family	family	NOUN
inlawrev-2204	225	17	member	member	NOUN
inlawrev-2204	225	18	.	.	PUNCT
inlawrev-2204	226	1	the	the	DET
inlawrev-2204	226	2	inability	inability	NOUN
inlawrev-2204	226	3	to	to	PART
inlawrev-2204	226	4	transfer	transfer	VERB
inlawrev-2204	226	5	pti	pti	PROPN
inlawrev-2204	226	6	tax	tax	NOUN
inlawrev-2204	226	7	free	free	ADJ
inlawrev-2204	226	8	limits	limit	NOUN
inlawrev-2204	226	9	the	the	DET
inlawrev-2204	226	10	flexibility	flexibility	NOUN
inlawrev-2204	226	11	of	of	ADP
inlawrev-2204	226	12	a	a	DET
inlawrev-2204	226	13	subchapter	subchapter	NOUN
inlawrev-2204	226	14	s	s	PART
inlawrev-2204	226	15	corporation	corporation	NOUN
inlawrev-2204	226	16	for	for	ADP
inlawrev-2204	226	17	income	income	NOUN
inlawrev-2204	226	18	shifting	shift	VERB
inlawrev-2204	226	19	purposes	purpose	NOUN
inlawrev-2204	226	20	.	.	PUNCT
inlawrev-2204	227	1	if	if	SCONJ
inlawrev-2204	227	2	the	the	DET
inlawrev-2204	227	3	transfer	transfer	NOUN
inlawrev-2204	227	4	of	of	ADP
inlawrev-2204	227	5	stock	stock	NOUN
inlawrev-2204	227	6	to	to	ADP
inlawrev-2204	227	7	a	a	DET
inlawrev-2204	227	8	family	family	NOUN
inlawrev-2204	227	9	member	member	NOUN
inlawrev-2204	227	10	is	be	AUX
inlawrev-2204	227	11	by	by	ADP
inlawrev-2204	227	12	way	way	NOUN
inlawrev-2204	227	13	of	of	ADP
inlawrev-2204	227	14	a	a	DET
inlawrev-2204	227	15	gift	gift	NOUN
inlawrev-2204	227	16	,	,	PUNCT
inlawrev-2204	227	17	a	a	DET
inlawrev-2204	227	18	gift	gift	NOUN
inlawrev-2204	227	19	tax	tax	NOUN
inlawrev-2204	227	20	liability	liability	NOUN
inlawrev-2204	227	21	may	may	AUX
inlawrev-2204	227	22	arise.^^	arise.^^	VERB
inlawrev-2204	227	23	any	any	DET
inlawrev-2204	227	24	taxable	taxable	ADJ
inlawrev-2204	227	25	gift	gift	NOUN
inlawrev-2204	227	26	would	would	AUX
inlawrev-2204	227	27	reduce	reduce	VERB
inlawrev-2204	227	28	the	the	DET
inlawrev-2204	227	29	potential	potential	ADJ
inlawrev-2204	227	30	income	income	NOUN
inlawrev-2204	227	31	tax	tax	NOUN
inlawrev-2204	227	32	savings	saving	NOUN
inlawrev-2204	227	33	but	but	CCONJ
inlawrev-2204	227	34	would	would	AUX
inlawrev-2204	227	35	decrease	decrease	VERB
inlawrev-2204	227	36	the	the	DET
inlawrev-2204	227	37	donor	donor	NOUN
inlawrev-2204	227	38	's	's	PART
inlawrev-2204	227	39	taxable	taxable	ADJ
inlawrev-2204	227	40	estate	estate	NOUN
inlawrev-2204	227	41	and	and	CCONJ
inlawrev-2204	227	42	thus	thus	ADV
inlawrev-2204	227	43	reduce	reduce	VERB
inlawrev-2204	227	44	estate	estate	NOUN
inlawrev-2204	227	45	taxes	taxis	NOUN
inlawrev-2204	227	46	upon	upon	SCONJ
inlawrev-2204	227	47	the	the	DET
inlawrev-2204	227	48	donor	donor	NOUN
inlawrev-2204	227	49	's	's	PART
inlawrev-2204	227	50	death	death	NOUN
inlawrev-2204	227	51	.	.	PUNCT
inlawrev-2204	227	52	'	'	PUNCT
inlawrev-2204	228	1	*	*	PUNCT
inlawrev-2204	228	2	'	'	AUX
inlawrev-2204	228	3	*	*	PUNCT
inlawrev-2204	228	4	also	also	ADV
inlawrev-2204	228	5	,	,	PUNCT
inlawrev-2204	228	6	a	a	DET
inlawrev-2204	228	7	gift	gift	NOUN
inlawrev-2204	228	8	of	of	ADP
inlawrev-2204	228	9	closely	closely	ADV
inlawrev-2204	228	10	held	hold	VERB
inlawrev-2204	228	11	corporation	corporation	NOUN
inlawrev-2204	228	12	stock	stock	NOUN
inlawrev-2204	228	13	invariably	invariably	ADV
inlawrev-2204	228	14	presents	present	VERB
inlawrev-2204	228	15	valuation	valuation	NOUN
inlawrev-2204	228	16	problems.^^	problems.^^	X
inlawrev-2204	228	17	clearly	clearly	ADV
inlawrev-2204	228	18	,	,	PUNCT
inlawrev-2204	228	19	all	all	DET
inlawrev-2204	228	20	three	three	NUM
inlawrev-2204	228	21	taxes	taxis	NOUN
inlawrev-2204	228	22	must	must	AUX
inlawrev-2204	228	23	be	be	AUX
inlawrev-2204	228	24	considered	consider	VERB
inlawrev-2204	228	25	by	by	ADP
inlawrev-2204	228	26	the	the	DET
inlawrev-2204	228	27	tax	tax	NOUN
inlawrev-2204	228	28	planner	planner	NOUN
inlawrev-2204	228	29	.	.	PUNCT
inlawrev-2204	229	1	in	in	ADP
inlawrev-2204	229	2	summary	summary	NOUN
inlawrev-2204	229	3	,	,	PUNCT
inlawrev-2204	229	4	the	the	DET
inlawrev-2204	229	5	constructive	constructive	ADJ
inlawrev-2204	229	6	dividend	dividend	NOUN
inlawrev-2204	229	7	peculiar	peculiar	ADJ
inlawrev-2204	229	8	to	to	ADP
inlawrev-2204	229	9	subchapter	subchapter	NOUN
inlawrev-2204	229	10	s	s	VERB
inlawrev-2204	229	11	can	can	AUX
inlawrev-2204	229	12	be	be	AUX
inlawrev-2204	229	13	successfully	successfully	ADV
inlawrev-2204	229	14	employed	employ	VERB
inlawrev-2204	229	15	to	to	PART
inlawrev-2204	229	16	minimize	minimize	VERB
inlawrev-2204	229	17	the	the	DET
inlawrev-2204	229	18	family	family	NOUN
inlawrev-2204	229	19	's	's	PART
inlawrev-2204	229	20	aggregate	aggregate	ADJ
inlawrev-2204	229	21	tax	tax	NOUN
inlawrev-2204	229	22	liability	liability	NOUN
inlawrev-2204	229	23	.	.	PUNCT
inlawrev-2204	230	1	success	success	NOUN
inlawrev-2204	230	2	will	will	AUX
inlawrev-2204	230	3	depend	depend	VERB
inlawrev-2204	230	4	upon	upon	SCONJ
inlawrev-2204	230	5	a	a	DET
inlawrev-2204	230	6	bona	bona	ADJ
inlawrev-2204	230	7	fide	fide	ADJ
inlawrev-2204	230	8	transfer	transfer	NOUN
inlawrev-2204	230	9	of	of	ADP
inlawrev-2204	230	10	the	the	DET
inlawrev-2204	230	11	stock	stock	NOUN
inlawrev-2204	230	12	.	.	PUNCT
inlawrev-2204	231	1	other	other	ADJ
inlawrev-2204	231	2	problems	problem	NOUN
inlawrev-2204	231	3	include	include	VERB
inlawrev-2204	231	4	the	the	DET
inlawrev-2204	231	5	transferor	transferor	NOUN
inlawrev-2204	231	6	's	's	PART
inlawrev-2204	231	7	burden	burden	NOUN
inlawrev-2204	231	8	of	of	ADP
inlawrev-2204	231	9	proving	prove	VERB
inlawrev-2204	231	10	a	a	DET
inlawrev-2204	231	11	bona	bona	ADJ
inlawrev-2204	231	12	fide	fide	ADJ
inlawrev-2204	231	13	transfer	transfer	NOUN
inlawrev-2204	231	14	,	,	PUNCT
inlawrev-2204	231	15	the	the	DET
inlawrev-2204	231	16	loss	loss	NOUN
inlawrev-2204	231	17	of	of	ADP
inlawrev-2204	231	18	the	the	DET
inlawrev-2204	231	19	right	right	NOUN
inlawrev-2204	231	20	to	to	PART
inlawrev-2204	231	21	receive	receive	VERB
inlawrev-2204	231	22	any	any	DET
inlawrev-2204	231	23	pti	pti	PROPN
inlawrev-2204	231	24	tax	tax	NOUN
inlawrev-2204	231	25	free	free	ADJ
inlawrev-2204	231	26	,	,	PUNCT
inlawrev-2204	231	27	and	and	CCONJ
inlawrev-2204	231	28	gift	gift	NOUN
inlawrev-2204	231	29	tax	tax	NOUN
inlawrev-2204	231	30	and	and	CCONJ
inlawrev-2204	231	31	valuation	valuation	NOUN
inlawrev-2204	231	32	problems	problem	NOUN
inlawrev-2204	231	33	.	.	PUNCT
inlawrev-2204	232	1	b.	b.	PROPN
inlawrev-2204	232	2	minimum	minimum	ADJ
inlawrev-2204	232	3	reasonable	reasonable	ADJ
inlawrev-2204	232	4	salary	salary	NOUN
inlawrev-2204	232	5	another	another	DET
inlawrev-2204	232	6	possible	possible	ADJ
inlawrev-2204	232	7	technique	technique	NOUN
inlawrev-2204	232	8	for	for	ADP
inlawrev-2204	232	9	shifting	shift	VERB
inlawrev-2204	232	10	income	income	NOUN
inlawrev-2204	232	11	within	within	ADP
inlawrev-2204	232	12	a	a	DET
inlawrev-2204	232	13	family	family	NOUN
inlawrev-2204	232	14	enterprise	enterprise	NOUN
inlawrev-2204	232	15	using	use	VERB
inlawrev-2204	232	16	a	a	DET
inlawrev-2204	232	17	subchapter	subchapter	NOUN
inlawrev-2204	232	18	s	s	PART
inlawrev-2204	232	19	corporation	corporation	NOUN
inlawrev-2204	232	20	is	be	AUX
inlawrev-2204	232	21	to	to	PART
inlawrev-2204	232	22	compensate	compensate	VERB
inlawrev-2204	232	23	the	the	DET
inlawrev-2204	232	24	father	father	NOUN
inlawrev-2204	232	25	-	-	PUNCT
inlawrev-2204	232	26	shareholder	shareholder	NOUN
inlawrev-2204	232	27	-	-	PUNCT
inlawrev-2204	232	28	employee	employee	NOUN
inlawrev-2204	232	29	with	with	ADP
inlawrev-2204	232	30	the	the	DET
inlawrev-2204	232	31	minimum	minimum	ADJ
inlawrev-2204	232	32	reasonable	reasonable	ADJ
inlawrev-2204	232	33	salary	salary	NOUN
inlawrev-2204	232	34	.	.	PUNCT
inlawrev-2204	233	1	the	the	DET
inlawrev-2204	233	2	payment	payment	NOUN
inlawrev-2204	233	3	of	of	ADP
inlawrev-2204	233	4	a	a	DET
inlawrev-2204	233	5	low	low	ADJ
inlawrev-2204	233	6	salary	salary	NOUN
inlawrev-2204	233	7	leaves	leave	VERB
inlawrev-2204	233	8	more	more	ADJ
inlawrev-2204	233	9	earnings	earning	NOUN
inlawrev-2204	233	10	and	and	CCONJ
inlawrev-2204	233	11	profits	profit	NOUN
inlawrev-2204	233	12	to	to	PART
inlawrev-2204	233	13	be	be	AUX
inlawrev-2204	233	14	distributed	distribute	VERB
inlawrev-2204	233	15	to	to	ADP
inlawrev-2204	233	16	other	other	ADJ
inlawrev-2204	233	17	family	family	NOUN
inlawrev-2204	233	18	member	member	NOUN
inlawrev-2204	233	19	shareholders	shareholder	NOUN
inlawrev-2204	233	20	,	,	PUNCT
inlawrev-2204	233	21	either	either	CCONJ
inlawrev-2204	233	22	as	as	ADP
inlawrev-2204	233	23	actual	actual	ADJ
inlawrev-2204	233	24	or	or	CCONJ
inlawrev-2204	233	25	constructive	constructive	ADJ
inlawrev-2204	233	26	dividends.^^	dividends.^^	NOUN
inlawrev-2204	233	27	this	this	DET
inlawrev-2204	233	28	technique	technique	NOUN
inlawrev-2204	233	29	can	can	AUX
inlawrev-2204	233	30	effectively	effectively	ADV
inlawrev-2204	233	31	shift	shift	VERB
inlawrev-2204	233	32	income	income	NOUN
inlawrev-2204	233	33	from	from	ADP
inlawrev-2204	233	34	a	a	DET
inlawrev-2204	233	35	father	father	NOUN
inlawrev-2204	233	36	in	in	ADP
inlawrev-2204	233	37	a	a	DET
inlawrev-2204	233	38	high	high	ADJ
inlawrev-2204	233	39	tax	tax	NOUN
inlawrev-2204	233	40	bracket	bracket	NOUN
inlawrev-2204	233	41	to	to	ADP
inlawrev-2204	233	42	his	his	PRON
inlawrev-2204	233	43	children	child	NOUN
inlawrev-2204	233	44	in	in	ADP
inlawrev-2204	233	45	lower	low	ADJ
inlawrev-2204	233	46	tax	tax	NOUN
inlawrev-2204	233	47	brackets	bracket	NOUN
inlawrev-2204	233	48	.	.	PUNCT
inlawrev-2204	234	1	for	for	ADP
inlawrev-2204	234	2	example	example	NOUN
inlawrev-2204	234	3	,	,	PUNCT
inlawrev-2204	234	4	assume	assume	VERB
inlawrev-2204	234	5	that	that	SCONJ
inlawrev-2204	234	6	there	there	PRON
inlawrev-2204	234	7	is	be	VERB
inlawrev-2204	234	8	a	a	DET
inlawrev-2204	234	9	range	range	NOUN
inlawrev-2204	234	10	of	of	ADP
inlawrev-2204	234	11	reasonable	reasonable	ADJ
inlawrev-2204	234	12	annual	annual	ADJ
inlawrev-2204	234	13	salaries	salary	NOUN
inlawrev-2204	234	14	for	for	ADP
inlawrev-2204	234	15	the	the	DET
inlawrev-2204	234	16	shareholder	shareholder	NOUN
inlawrev-2204	234	17	-	-	PUNCT
inlawrev-2204	234	18	employee	employee	NOUN
inlawrev-2204	234	19	from	from	ADP
inlawrev-2204	234	20	$	$	SYM
inlawrev-2204	234	21	15,000	15,000	NUM
inlawrev-2204	234	22	to	to	PART
inlawrev-2204	234	23	$	$	SYM
inlawrev-2204	234	24	30,000	30,000	NUM
inlawrev-2204	234	25	.	.	PUNCT
inlawrev-2204	235	1	the	the	DET
inlawrev-2204	235	2	payment	payment	NOUN
inlawrev-2204	235	3	of	of	ADP
inlawrev-2204	235	4	the	the	DET
inlawrev-2204	235	5	lowest	low	ADJ
inlawrev-2204	235	6	reasonable	reasonable	ADJ
inlawrev-2204	235	7	salary	salary	NOUN
inlawrev-2204	235	8	accomplishes	accomplish	VERB
inlawrev-2204	235	9	tv7o	tv7o	PROPN
inlawrev-2204	235	10	objectives	objective	NOUN
inlawrev-2204	235	11	:	:	PUNCT
inlawrev-2204	235	12	(	(	PUNCT
inlawrev-2204	235	13	1	1	X
inlawrev-2204	235	14	)	)	PUNCT
inlawrev-2204	235	15	less	less	ADJ
inlawrev-2204	235	16	income	income	NOUN
inlawrev-2204	235	17	goes	go	VERB
inlawrev-2204	235	18	into	into	ADP
inlawrev-2204	235	19	the	the	DET
inlawrev-2204	235	20	high	high	ADJ
inlawrev-2204	235	21	tax	tax	NOUN
inlawrev-2204	235	22	bracket	bracket	NOUN
inlawrev-2204	235	23	shareholder	shareholder	NOUN
inlawrev-2204	235	24	-	-	PUNCT
inlawrev-2204	235	25	employee	employee	NOUN
inlawrev-2204	235	26	's	's	PART
inlawrev-2204	235	27	gross	gross	ADJ
inlawrev-2204	235	28	income	income	NOUN
inlawrev-2204	235	29	,	,	PUNCT
inlawrev-2204	235	30	and	and	CCONJ
inlawrev-2204	235	31	(	(	PUNCT
inlawrev-2204	235	32	2	2	X
inlawrev-2204	235	33	)	)	PUNCT
inlawrev-2204	235	34	more	more	ADJ
inlawrev-2204	235	35	income	income	NOUN
inlawrev-2204	235	36	remains	remain	VERB
inlawrev-2204	235	37	available	available	ADJ
inlawrev-2204	235	38	for	for	ADP
inlawrev-2204	235	39	distribution	distribution	NOUN
inlawrev-2204	235	40	by	by	ADP
inlawrev-2204	235	41	the	the	DET
inlawrev-2204	235	42	corporation	corporation	NOUN
inlawrev-2204	235	43	to	to	ADP
inlawrev-2204	235	44	family	family	NOUN
inlawrev-2204	235	45	"	"	PUNCT
inlawrev-2204	235	46	'	'	PUNCT
inlawrev-2204	235	47	^a	^a	NOUN
inlawrev-2204	235	48	transferor	transferor	NOUN
inlawrev-2204	235	49	who	who	PRON
inlawrev-2204	235	50	later	later	ADV
inlawrev-2204	235	51	reacquires	reacquire	VERB
inlawrev-2204	235	52	stock	stock	NOUN
inlawrev-2204	235	53	in	in	ADP
inlawrev-2204	235	54	the	the	DET
inlawrev-2204	235	55	corporation	corporation	NOUN
inlawrev-2204	235	56	during	during	ADP
inlawrev-2204	235	57	the	the	DET
inlawrev-2204	235	58	same	same	ADJ
inlawrev-2204	235	59	uninterrupted	uninterrupted	ADJ
inlawrev-2204	235	60	election	election	NOUN
inlawrev-2204	235	61	may	may	AUX
inlawrev-2204	235	62	then	then	ADV
inlawrev-2204	235	63	employ	employ	VERB
inlawrev-2204	235	64	his	his	PRON
inlawrev-2204	235	65	old	old	ADJ
inlawrev-2204	235	66	pti	pti	PROPN
inlawrev-2204	235	67	account	account	PROPN
inlawrev-2204	235	68	.	.	PUNCT
inlawrev-2204	236	1	to	to	ADP
inlawrev-2204	236	2	this	this	DET
inlawrev-2204	236	3	extent	extent	NOUN
inlawrev-2204	236	4	his	his	PRON
inlawrev-2204	236	5	right	right	NOUN
inlawrev-2204	236	6	to	to	PART
inlawrev-2204	236	7	receive	receive	VERB
inlawrev-2204	236	8	pti	pti	PROPN
inlawrev-2204	236	9	is	be	AUX
inlawrev-2204	236	10	not	not	PART
inlawrev-2204	236	11	lost	lose	VERB
inlawrev-2204	236	12	.	.	PUNCT
inlawrev-2204	237	1	treas	treas	PROPN
inlawrev-2204	237	2	.	.	PUNCT
inlawrev-2204	238	1	reg	reg	PROPN
inlawrev-2204	238	2	.	.	PUNCT
inlawrev-2204	239	1	§	§	PROPN
inlawrev-2204	239	2	1.1375	1.1375	NUM
inlawrev-2204	239	3	-	-	SYM
inlawrev-2204	239	4	4	4	NUM
inlawrev-2204	239	5	(	(	PUNCT
inlawrev-2204	239	6	e	e	NOUN
inlawrev-2204	239	7	)	)	PUNCT
inlawrev-2204	239	8	(	(	PUNCT
inlawrev-2204	239	9	1959	1959	NUM
inlawrev-2204	239	10	)	)	PUNCT
inlawrev-2204	239	11	.	.	PUNCT
inlawrev-2204	240	1	^-c/.	^-c/.	PUNCT
inlawrev-2204	240	2	int	int	PROPN
inlawrev-2204	240	3	.	.	PUNCT
inlawrev-2204	241	1	rev	rev	PROPN
inlawrev-2204	241	2	.	.	PROPN
inlawrev-2204	241	3	code	code	PROPN
inlawrev-2204	241	4	of	of	ADP
inlawrev-2204	241	5	1954	1954	NUM
inlawrev-2204	241	6	,	,	PUNCT
inlawrev-2204	241	7	§	§	PROPN
inlawrev-2204	241	8	2501	2501	NUM
inlawrev-2204	241	9	.	.	PUNCT
inlawrev-2204	241	10	''	''	PUNCT
inlawrev-2204	242	1	cf	cf	X
inlawrev-2204	242	2	.	.	PUNCT
inlawrev-2204	243	1	i	i	PRON
inlawrev-2204	243	2	d.	d.	PROPN
inlawrev-2204	243	3	§	§	PROPN
inlawrev-2204	243	4	§	§	PROPN
inlawrev-2204	243	5	2001	2001	NUM
inlawrev-2204	243	6	-	-	SYM
inlawrev-2204	243	7	2207	2207	NUM
inlawrev-2204	243	8	.	.	PUNCT
inlawrev-2204	244	1	^^jacobowitz	^^jacobowitz	PROPN
inlawrev-2204	244	2	,	,	PUNCT
inlawrev-2204	244	3	is	be	AUX
inlawrev-2204	244	4	subchapter	subchapter	NOUN
inlawrev-2204	244	5	s	s	VERB
inlawrev-2204	244	6	a	a	DET
inlawrev-2204	244	7	viable	viable	ADJ
inlawrev-2204	244	8	planning	planning	NOUN
inlawrev-2204	244	9	tool	tool	NOUN
inlawrev-2204	244	10	?	?	PUNCT
inlawrev-2204	245	1	,	,	PUNCT
inlawrev-2204	245	2	1971	1971	NUM
inlawrev-2204	245	3	n.y.u	n.y.u	NOUN
inlawrev-2204	245	4	.	.	PUNCT
inlawrev-2204	245	5	29th	29th	ADJ
inlawrev-2204	245	6	inst	inst	NOUN
inlawrev-2204	245	7	,	,	PUNCT
inlawrev-2204	245	8	on	on	ADP
inlawrev-2204	245	9	fed	fed	PROPN
inlawrev-2204	245	10	.	.	PUNCT
inlawrev-2204	246	1	tax	tax	NOUN
inlawrev-2204	246	2	.	.	PUNCT
inlawrev-2204	247	1	1373	1373	NUM
inlawrev-2204	247	2	,	,	PUNCT
inlawrev-2204	247	3	1395	1395	NUM
inlawrev-2204	247	4	.	.	PUNCT
inlawrev-2204	248	1	^^c/.	^^c/.	PROPN
inlawrev-2204	248	2	int	int	PROPN
inlawrev-2204	248	3	.	.	PUNCT
inlawrev-2204	249	1	rev	rev	PROPN
inlawrev-2204	249	2	.	.	PROPN
inlawrev-2204	249	3	code	code	PROPN
inlawrev-2204	249	4	of	of	ADP
inlawrev-2204	249	5	1954	1954	NUM
inlawrev-2204	249	6	,	,	PUNCT
inlawrev-2204	249	7	§	§	NOUN
inlawrev-2204	249	8	1373(d	1373(d	NUM
inlawrev-2204	249	9	)	)	PUNCT
inlawrev-2204	249	10	.	.	PUNCT
inlawrev-2204	250	1	a	a	DET
inlawrev-2204	250	2	deduction	deduction	NOUN
inlawrev-2204	250	3	for	for	ADP
inlawrev-2204	250	4	salaries	salary	NOUN
inlawrev-2204	250	5	is	be	AUX
inlawrev-2204	250	6	authorized	authorize	VERB
inlawrev-2204	250	7	by	by	ADP
inlawrev-2204	250	8	subsection	subsection	NOUN
inlawrev-2204	250	9	162(a)(1	162(a)(1	NUM
inlawrev-2204	250	10	)	)	PUNCT
inlawrev-2204	250	11	.	.	PUNCT
inlawrev-2204	251	1	the	the	DET
inlawrev-2204	251	2	salary	salary	NOUN
inlawrev-2204	251	3	deduction	deduction	NOUN
inlawrev-2204	251	4	is	be	AUX
inlawrev-2204	251	5	taken	take	VERB
inlawrev-2204	251	6	in	in	ADP
inlawrev-2204	251	7	arriving	arrive	VERB
inlawrev-2204	251	8	at	at	ADP
inlawrev-2204	251	9	the	the	DET
inlawrev-2204	251	10	corporation	corporation	NOUN
inlawrev-2204	251	11	's	's	PART
inlawrev-2204	251	12	taxable	taxable	ADJ
inlawrev-2204	251	13	income	income	NOUN
inlawrev-2204	251	14	.	.	PUNCT
inlawrev-2204	252	1	1976	1976	NUM
inlawrev-2204	252	2	]	]	PUNCT
inlawrev-2204	252	3	subchapter	subchapter	NOUN
inlawrev-2204	252	4	s	s	PART
inlawrev-2204	252	5	income	income	NOUN
inlawrev-2204	252	6	shifting	shift	VERB
inlawrev-2204	252	7	509	509	NUM
inlawrev-2204	252	8	shareholders	shareholder	NOUN
inlawrev-2204	252	9	in	in	ADP
inlawrev-2204	252	10	lower	low	ADJ
inlawrev-2204	252	11	tax	tax	NOUN
inlawrev-2204	252	12	brackets	bracket	NOUN
inlawrev-2204	252	13	.	.	PUNCT
inlawrev-2204	253	1	the	the	DET
inlawrev-2204	253	2	net	net	ADJ
inlawrev-2204	253	3	result	result	NOUN
inlawrev-2204	253	4	is	be	AUX
inlawrev-2204	253	5	an	an	DET
inlawrev-2204	253	6	aggregate	aggregate	ADJ
inlawrev-2204	253	7	tax	tax	NOUN
inlawrev-2204	253	8	saving	saving	NOUN
inlawrev-2204	253	9	for	for	ADP
inlawrev-2204	253	10	the	the	DET
inlawrev-2204	253	11	family	family	NOUN
inlawrev-2204	253	12	unit	unit	NOUN
inlawrev-2204	253	13	.	.	PUNCT
inlawrev-2204	254	1	for	for	ADP
inlawrev-2204	254	2	example	example	NOUN
inlawrev-2204	254	3	,	,	PUNCT
inlawrev-2204	254	4	by	by	ADP
inlawrev-2204	254	5	shifting	shift	VERB
inlawrev-2204	254	6	$	$	SYM
inlawrev-2204	254	7	15,000	15,000	NUM
inlawrev-2204	254	8	from	from	ADP
inlawrev-2204	254	9	the	the	DET
inlawrev-2204	254	10	father	father	NOUN
inlawrev-2204	254	11	who	who	PRON
inlawrev-2204	254	12	is	be	AUX
inlawrev-2204	254	13	in	in	ADP
inlawrev-2204	254	14	the	the	DET
inlawrev-2204	254	15	50	50	NUM
inlawrev-2204	254	16	percent	percent	NOUN
inlawrev-2204	254	17	tax	tax	NOUN
inlawrev-2204	254	18	bracket	bracket	NOUN
inlawrev-2204	254	19	to	to	ADP
inlawrev-2204	254	20	other	other	ADJ
inlawrev-2204	254	21	family	family	NOUN
inlawrev-2204	254	22	members	member	NOUN
inlawrev-2204	254	23	in	in	ADP
inlawrev-2204	254	24	the	the	DET
inlawrev-2204	254	25	25	25	NUM
inlawrev-2204	254	26	percent	percent	NOUN
inlawrev-2204	254	27	tax	tax	NOUN
inlawrev-2204	254	28	bracket	bracket	NOUN
inlawrev-2204	254	29	,	,	PUNCT
inlawrev-2204	254	30	the	the	DET
inlawrev-2204	254	31	tax	tax	NOUN
inlawrev-2204	254	32	liability	liability	NOUN
inlawrev-2204	254	33	is	be	AUX
inlawrev-2204	254	34	reduced	reduce	VERB
inlawrev-2204	254	35	from	from	ADP
inlawrev-2204	254	36	$	$	SYM
inlawrev-2204	254	37	7,500	7,500	NUM
inlawrev-2204	254	38	to	to	PART
inlawrev-2204	254	39	$	$	SYM
inlawrev-2204	254	40	3,750	3,750	NUM
inlawrev-2204	254	41	—	—	PUNCT
inlawrev-2204	254	42	a	a	DET
inlawrev-2204	254	43	tax	tax	NOUN
inlawrev-2204	254	44	saving	saving	NOUN
inlawrev-2204	254	45	of	of	ADP
inlawrev-2204	254	46	$	$	SYM
inlawrev-2204	254	47	3,750	3,750	NUM
inlawrev-2204	254	48	.	.	PUNCT
inlawrev-2204	255	1	the	the	DET
inlawrev-2204	255	2	above	above	ADJ
inlawrev-2204	255	3	noted	noted	ADJ
inlawrev-2204	255	4	feature	feature	NOUN
inlawrev-2204	255	5	of	of	ADP
inlawrev-2204	255	6	a	a	DET
inlawrev-2204	255	7	subchapter	subchapter	NOUN
inlawrev-2204	255	8	s	s	PART
inlawrev-2204	255	9	corporation	corporation	NOUN
inlawrev-2204	255	10	is	be	AUX
inlawrev-2204	255	11	markedly	markedly	ADV
inlawrev-2204	255	12	different	different	ADJ
inlawrev-2204	255	13	from	from	ADP
inlawrev-2204	255	14	a	a	DET
inlawrev-2204	255	15	regular	regular	ADJ
inlawrev-2204	255	16	(	(	PUNCT
inlawrev-2204	255	17	subchapter	subchapter	NOUN
inlawrev-2204	255	18	c	c	NOUN
inlawrev-2204	255	19	)	)	PUNCT
inlawrev-2204	255	20	corporation	corporation	NOUN
inlawrev-2204	255	21	.	.	PUNCT
inlawrev-2204	256	1	a	a	DET
inlawrev-2204	256	2	shareholder	shareholder	NOUN
inlawrev-2204	256	3	-	-	PUNCT
inlawrev-2204	256	4	employee	employee	NOUN
inlawrev-2204	256	5	of	of	ADP
inlawrev-2204	256	6	a	a	DET
inlawrev-2204	256	7	regular	regular	ADJ
inlawrev-2204	256	8	corporation	corporation	NOUN
inlawrev-2204	256	9	wants	want	VERB
inlawrev-2204	256	10	to	to	PART
inlawrev-2204	256	11	be	be	AUX
inlawrev-2204	256	12	paid	pay	VERB
inlawrev-2204	256	13	the	the	DET
inlawrev-2204	256	14	largest	large	ADJ
inlawrev-2204	256	15	reasonable	reasonable	ADJ
inlawrev-2204	256	16	salary	salary	NOUN
inlawrev-2204	256	17	.	.	PUNCT
inlawrev-2204	257	1	furthermore	furthermore	ADV
inlawrev-2204	257	2	,	,	PUNCT
inlawrev-2204	257	3	as	as	SCONJ
inlawrev-2204	257	4	the	the	DET
inlawrev-2204	257	5	salary	salary	NOUN
inlawrev-2204	257	6	increases	increase	VERB
inlawrev-2204	257	7	,	,	PUNCT
inlawrev-2204	257	8	the	the	DET
inlawrev-2204	257	9	amount	amount	NOUN
inlawrev-2204	257	10	of	of	ADP
inlawrev-2204	257	11	earnings	earning	NOUN
inlawrev-2204	257	12	and	and	CCONJ
inlawrev-2204	257	13	profits	profit	NOUN
inlawrev-2204	257	14	subject	subject	ADJ
inlawrev-2204	257	15	to	to	ADP
inlawrev-2204	257	16	the	the	DET
inlawrev-2204	257	17	corporate	corporate	ADJ
inlawrev-2204	257	18	tax	tax	NOUN
inlawrev-2204	257	19	decreases	decrease	NOUN
inlawrev-2204	257	20	.	.	PUNCT
inlawrev-2204	258	1	"*^	"*^	NOUN
inlawrev-2204	258	2	in	in	ADP
inlawrev-2204	258	3	fact	fact	NOUN
inlawrev-2204	258	4	,	,	PUNCT
inlawrev-2204	258	5	the	the	DET
inlawrev-2204	258	6	corporate	corporate	ADJ
inlawrev-2204	258	7	tax	tax	NOUN
inlawrev-2204	258	8	can	can	AUX
inlawrev-2204	258	9	be	be	AUX
inlawrev-2204	258	10	avoided	avoid	VERB
inlawrev-2204	258	11	entirely	entirely	ADV
inlawrev-2204	258	12	if	if	SCONJ
inlawrev-2204	258	13	salaries	salary	NOUN
inlawrev-2204	258	14	and	and	CCONJ
inlawrev-2204	258	15	other	other	ADJ
inlawrev-2204	258	16	reasonable	reasonable	ADJ
inlawrev-2204	258	17	corporate	corporate	ADJ
inlawrev-2204	258	18	expenses	expense	NOUN
inlawrev-2204	258	19	totally	totally	ADV
inlawrev-2204	258	20	exhaust	exhaust	ADJ
inlawrev-2204	258	21	earnings	earning	NOUN
inlawrev-2204	258	22	and	and	CCONJ
inlawrev-2204	258	23	profits	profit	NOUN
inlawrev-2204	258	24	of	of	ADP
inlawrev-2204	258	25	a	a	DET
inlawrev-2204	258	26	regular	regular	ADJ
inlawrev-2204	258	27	corporation	corporation	NOUN
inlawrev-2204	258	28	.	.	PUNCT
inlawrev-2204	259	1	"*^	"*^	PROPN
inlawrev-2204	259	2	section	section	NOUN
inlawrev-2204	259	3	1375(c	1375(c	NOUN
inlawrev-2204	259	4	)	)	PUNCT
inlawrev-2204	259	5	imposes	impose	VERB
inlawrev-2204	259	6	a	a	DET
inlawrev-2204	259	7	restriction	restriction	NOUN
inlawrev-2204	259	8	on	on	ADP
inlawrev-2204	259	9	the	the	DET
inlawrev-2204	259	10	shifting	shifting	NOUN
inlawrev-2204	259	11	of	of	ADP
inlawrev-2204	259	12	income	income	NOUN
inlawrev-2204	259	13	within	within	ADP
inlawrev-2204	259	14	a	a	DET
inlawrev-2204	259	15	subchapter	subchapter	NOUN
inlawrev-2204	259	16	s	s	PART
inlawrev-2204	259	17	corporation	corporation	NOUN
inlawrev-2204	259	18	by	by	ADP
inlawrev-2204	259	19	requiring	require	VERB
inlawrev-2204	259	20	the	the	DET
inlawrev-2204	259	21	payment	payment	NOUN
inlawrev-2204	259	22	of	of	ADP
inlawrev-2204	259	23	a	a	DET
inlawrev-2204	259	24	minimum	minimum	ADJ
inlawrev-2204	259	25	salary	salary	NOUN
inlawrev-2204	259	26	to	to	ADP
inlawrev-2204	259	27	the	the	DET
inlawrev-2204	259	28	high	high	ADJ
inlawrev-2204	259	29	tax	tax	NOUN
inlawrev-2204	259	30	bracket	bracket	NOUN
inlawrev-2204	259	31	shareholder	shareholder	NOUN
inlawrev-2204	259	32	-	-	PUNCT
inlawrev-2204	259	33	employee	employee	NOUN
inlawrev-2204	259	34	.	.	PUNCT
inlawrev-2204	260	1	this	this	DET
inlawrev-2204	260	2	section	section	NOUN
inlawrev-2204	260	3	gives	give	VERB
inlawrev-2204	260	4	the	the	DET
inlawrev-2204	260	5	commissioner	commissioner	NOUN
inlawrev-2204	260	6	the	the	DET
inlawrev-2204	260	7	power	power	NOUN
inlawrev-2204	260	8	to	to	PART
inlawrev-2204	260	9	reallocate	reallocate	VERB
inlawrev-2204	260	10	distributions	distribution	NOUN
inlawrev-2204	260	11	among	among	ADP
inlawrev-2204	260	12	shareholders	shareholder	NOUN
inlawrev-2204	260	13	of	of	ADP
inlawrev-2204	260	14	a	a	DET
inlawrev-2204	260	15	corporation	corporation	NOUN
inlawrev-2204	260	16	who	who	PRON
inlawrev-2204	260	17	are	be	AUX
inlawrev-2204	260	18	members	member	NOUN
inlawrev-2204	260	19	of	of	ADP
inlawrev-2204	260	20	the	the	DET
inlawrev-2204	260	21	recipient	recipient	NOUN
inlawrev-2204	260	22	's	's	PART
inlawrev-2204	260	23	family	family	NOUN
inlawrev-2204	260	24	if	if	SCONJ
inlawrev-2204	260	25	such	such	ADJ
inlawrev-2204	260	26	allocation	allocation	NOUN
inlawrev-2204	260	27	is	be	AUX
inlawrev-2204	260	28	"	"	PUNCT
inlawrev-2204	260	29	necessary	necessary	ADJ
inlawrev-2204	260	30	in	in	ADP
inlawrev-2204	260	31	order	order	NOUN
inlawrev-2204	260	32	to	to	PART
inlawrev-2204	260	33	reflect	reflect	VERB
inlawrev-2204	260	34	the	the	DET
inlawrev-2204	260	35	value	value	NOUN
inlawrev-2204	260	36	of	of	ADP
inlawrev-2204	260	37	services	service	NOUN
inlawrev-2204	260	38	rendered	render	VERB
inlawrev-2204	260	39	to	to	ADP
inlawrev-2204	260	40	the	the	DET
inlawrev-2204	260	41	corporation	corporation	NOUN
inlawrev-2204	260	42	by	by	ADP
inlawrev-2204	260	43	such	such	ADJ
inlawrev-2204	260	44	shareholders	shareholder	NOUN
inlawrev-2204	260	45	.	.	PUNCT
inlawrev-2204	261	1	"^	"^	X
inlawrev-2204	261	2	'	'	PUNCT
inlawrev-2204	261	3	thus	thus	ADV
inlawrev-2204	261	4	,	,	PUNCT
inlawrev-2204	261	5	if	if	SCONJ
inlawrev-2204	261	6	an	an	DET
inlawrev-2204	261	7	unreasonably	unreasonably	ADV
inlawrev-2204	261	8	low	low	ADJ
inlawrev-2204	261	9	salary	salary	NOUN
inlawrev-2204	261	10	is	be	AUX
inlawrev-2204	261	11	paid	pay	VERB
inlawrev-2204	261	12	to	to	ADP
inlawrev-2204	261	13	the	the	DET
inlawrev-2204	261	14	shareholder	shareholder	NOUN
inlawrev-2204	261	15	-	-	PUNCT
inlawrev-2204	261	16	employee	employee	NOUN
inlawrev-2204	261	17	,	,	PUNCT
inlawrev-2204	261	18	additional	additional	ADJ
inlawrev-2204	261	19	income	income	NOUN
inlawrev-2204	261	20	may	may	AUX
inlawrev-2204	261	21	be	be	AUX
inlawrev-2204	261	22	allocated	allocate	VERB
inlawrev-2204	261	23	to	to	ADP
inlawrev-2204	261	24	him	he	PRON
inlawrev-2204	261	25	by	by	ADP
inlawrev-2204	261	26	the	the	DET
inlawrev-2204	261	27	commissioner	commissioner	NOUN
inlawrev-2204	261	28	from	from	ADP
inlawrev-2204	261	29	dividends	dividend	NOUN
inlawrev-2204	261	30	that	that	PRON
inlawrev-2204	261	31	otherwise	otherwise	ADV
inlawrev-2204	261	32	would	would	AUX
inlawrev-2204	261	33	have	have	AUX
inlawrev-2204	261	34	been	be	AUX
inlawrev-2204	261	35	shifted	shift	VERB
inlawrev-2204	261	36	to	to	ADP
inlawrev-2204	261	37	other	other	ADJ
inlawrev-2204	261	38	members	member	NOUN
inlawrev-2204	261	39	of	of	ADP
inlawrev-2204	261	40	his	his	PRON
inlawrev-2204	261	41	family	family	NOUN
inlawrev-2204	261	42	.	.	PUNCT
inlawrev-2204	262	1	of	of	ADP
inlawrev-2204	262	2	course	course	ADV
inlawrev-2204	262	3	,	,	PUNCT
inlawrev-2204	262	4	if	if	SCONJ
inlawrev-2204	262	5	such	such	ADJ
inlawrev-2204	262	6	reallocation	reallocation	NOUN
inlawrev-2204	262	7	occurs	occur	VERB
inlawrev-2204	262	8	,	,	PUNCT
inlawrev-2204	262	9	income	income	NOUN
inlawrev-2204	262	10	shifting	shift	VERB
inlawrev-2204	262	11	and	and	CCONJ
inlawrev-2204	262	12	the	the	DET
inlawrev-2204	262	13	accompanying	accompany	VERB
inlawrev-2204	262	14	tax	tax	NOUN
inlawrev-2204	262	15	saving	saving	NOUN
inlawrev-2204	262	16	will	will	AUX
inlawrev-2204	262	17	have	have	AUX
inlawrev-2204	262	18	been	be	AUX
inlawrev-2204	262	19	frustrated	frustrate	VERB
inlawrev-2204	262	20	.	.	PUNCT
inlawrev-2204	263	1	this	this	DET
inlawrev-2204	263	2	possibility	possibility	NOUN
inlawrev-2204	263	3	was	be	AUX
inlawrev-2204	263	4	made	make	VERB
inlawrev-2204	263	5	clear	clear	ADJ
inlawrev-2204	263	6	to	to	ADP
inlawrev-2204	263	7	taxpayers	taxpayer	NOUN
inlawrev-2204	263	8	by	by	ADP
inlawrev-2204	263	9	the	the	DET
inlawrev-2204	263	10	case	case	NOUN
inlawrev-2204	263	11	of	of	ADP
inlawrev-2204	263	12	pat	pat	PROPN
inlawrev-2204	263	13	krahenbuhv^	krahenbuhv^	PROPN
inlawrev-2204	263	14	in	in	ADP
inlawrev-2204	263	15	that	that	DET
inlawrev-2204	263	16	case	case	NOUN
inlawrev-2204	263	17	the	the	DET
inlawrev-2204	263	18	father	father	NOUN
inlawrev-2204	263	19	made	make	VERB
inlawrev-2204	263	20	bona	bona	ADJ
inlawrev-2204	263	21	fide	fide	ADJ
inlawrev-2204	263	22	transfers	transfer	NOUN
inlawrev-2204	263	23	of	of	ADP
inlawrev-2204	263	24	shares	share	NOUN
inlawrev-2204	263	25	of	of	ADP
inlawrev-2204	263	26	his	his	PRON
inlawrev-2204	263	27	solely	solely	ADV
inlawrev-2204	263	28	-	-	PUNCT
inlawrev-2204	263	29	owned	own	VERB
inlawrev-2204	263	30	subchapter	subchapter	NOUN
inlawrev-2204	263	31	s	s	PART
inlawrev-2204	263	32	corporation	corporation	NOUN
inlawrev-2204	263	33	to	to	ADP
inlawrev-2204	263	34	his	his	PRON
inlawrev-2204	263	35	four	four	NUM
inlawrev-2204	263	36	minor	minor	ADJ
inlawrev-2204	263	37	children	child	NOUN
inlawrev-2204	263	38	under	under	ADP
inlawrev-2204	263	39	the	the	DET
inlawrev-2204	263	40	alabama	alabama	PROPN
inlawrev-2204	263	41	uniform	uniform	PROPN
inlawrev-2204	263	42	gifts	gift	NOUN
inlawrev-2204	263	43	to	to	ADP
inlawrev-2204	263	44	minors	minor	NOUN
inlawrev-2204	263	45	act.^	act.^	NOUN
inlawrev-2204	263	46	'	'	PUNCT
inlawrev-2204	263	47	in	in	ADP
inlawrev-2204	263	48	the	the	DET
inlawrev-2204	263	49	subsequent	subsequent	ADJ
inlawrev-2204	263	50	two	two	NUM
inlawrev-2204	263	51	^^c/.	^^c/.	ADJ
inlawrev-2204	263	52	int	int	NOUN
inlawrev-2204	263	53	.	.	PUNCT
inlawrev-2204	264	1	rev	rev	PROPN
inlawrev-2204	264	2	.	.	PROPN
inlawrev-2204	264	3	code	code	NOUN
inlawrev-2204	264	4	op	op	NOUN
inlawrev-2204	264	5	1954	1954	NUM
inlawrev-2204	264	6	,	,	PUNCT
inlawrev-2204	264	7	§	§	PROPN
inlawrev-2204	264	8	11	11	NUM
inlawrev-2204	264	9	.	.	PUNCT
inlawrev-2204	265	1	'	'	PUNCT
inlawrev-2204	265	2	^^klaus	^^klaus	ADJ
inlawrev-2204	265	3	,	,	PUNCT
inlawrev-2204	265	4	tax	tax	NOUN
inlawrev-2204	265	5	considerations	consideration	NOUN
inlawrev-2204	265	6	in	in	ADP
inlawrev-2204	265	7	choice	choice	NOUN
inlawrev-2204	265	8	of	of	ADP
inlawrev-2204	265	9	family	family	NOUN
inlawrev-2204	265	10	organization	organization	NOUN
inlawrev-2204	265	11	,	,	PUNCT
inlawrev-2204	265	12	20	20	NUM
inlawrev-2204	265	13	okla	okla	NOUN
inlawrev-2204	265	14	.	.	PUNCT
inlawrev-2204	266	1	l.	l.	PROPN
inlawrev-2204	266	2	rev	rev	PROPN
inlawrev-2204	266	3	.	.	PROPN
inlawrev-2204	266	4	35	35	NUM
inlawrev-2204	266	5	,	,	PUNCT
inlawrev-2204	266	6	46	46	NUM
inlawrev-2204	266	7	(	(	PUNCT
inlawrev-2204	266	8	1967	1967	NUM
inlawrev-2204	266	9	)	)	PUNCT
inlawrev-2204	266	10	.	.	PUNCT
inlawrev-2204	267	1	49	49	NUM
inlawrev-2204	268	1	any	any	DET
inlawrev-2204	268	2	dividend	dividend	NOUN
inlawrev-2204	268	3	received	receive	VERB
inlawrev-2204	268	4	by	by	ADP
inlawrev-2204	268	5	a	a	DET
inlawrev-2204	268	6	shareholder	shareholder	NOUN
inlawrev-2204	268	7	from	from	ADP
inlawrev-2204	268	8	an	an	DET
inlawrev-2204	268	9	electing	electing	ADJ
inlawrev-2204	268	10	small	small	ADJ
inlawrev-2204	268	11	business	business	NOUN
inlawrev-2204	268	12	corporation	corporation	NOUN
inlawrev-2204	268	13	(	(	PUNCT
inlawrev-2204	268	14	including	include	VERB
inlawrev-2204	268	15	any	any	DET
inlawrev-2204	268	16	amount	amount	NOUN
inlawrev-2204	268	17	treated	treat	VERB
inlawrev-2204	268	18	as	as	ADP
inlawrev-2204	268	19	a	a	DET
inlawrev-2204	268	20	dividend	dividend	NOUN
inlawrev-2204	268	21	under	under	ADP
inlawrev-2204	268	22	section	section	NOUN
inlawrev-2204	268	23	1373(b	1373(b	NUM
inlawrev-2204	268	24	)	)	PUNCT
inlawrev-2204	268	25	)	)	PUNCT
inlawrev-2204	268	26	may	may	AUX
inlawrev-2204	268	27	be	be	AUX
inlawrev-2204	268	28	apportioned	apportion	VERB
inlawrev-2204	268	29	or	or	CCONJ
inlawrev-2204	268	30	allocated	allocate	VERB
inlawrev-2204	268	31	by	by	ADP
inlawrev-2204	268	32	the	the	DET
inlawrev-2204	268	33	secretary	secretary	NOUN
inlawrev-2204	268	34	or	or	CCONJ
inlawrev-2204	268	35	his	his	PRON
inlawrev-2204	268	36	delegate	delegate	NOUN
inlawrev-2204	268	37	between	between	ADP
inlawrev-2204	268	38	or	or	CCONJ
inlawrev-2204	268	39	among	among	ADP
inlawrev-2204	268	40	shareholders	shareholder	NOUN
inlawrev-2204	268	41	of	of	ADP
inlawrev-2204	268	42	such	such	ADJ
inlawrev-2204	268	43	corporation	corporation	NOUN
inlawrev-2204	268	44	who	who	PRON
inlawrev-2204	268	45	are	be	AUX
inlawrev-2204	268	46	members	member	NOUN
inlawrev-2204	268	47	of	of	ADP
inlawrev-2204	268	48	such	such	ADJ
inlawrev-2204	268	49	shareholder	shareholder	NOUN
inlawrev-2204	268	50	's	's	PART
inlawrev-2204	268	51	family	family	NOUN
inlawrev-2204	268	52	(	(	PUNCT
inlawrev-2204	268	53	as	as	SCONJ
inlawrev-2204	268	54	defined	define	VERB
inlawrev-2204	268	55	in	in	ADP
inlawrev-2204	268	56	section	section	NOUN
inlawrev-2204	268	57	704(e	704(e	PROPN
inlawrev-2204	268	58	)	)	PUNCT
inlawrev-2204	268	59	(	(	PUNCT
inlawrev-2204	268	60	3	3	NUM
inlawrev-2204	268	61	)	)	PUNCT
inlawrev-2204	268	62	)	)	PUNCT
inlawrev-2204	268	63	,	,	PUNCT
inlawrev-2204	268	64	if	if	SCONJ
inlawrev-2204	268	65	he	he	PRON
inlawrev-2204	268	66	determines	determine	VERB
inlawrev-2204	268	67	that	that	SCONJ
inlawrev-2204	268	68	such	such	ADJ
inlawrev-2204	268	69	apportionment	apportionment	NOUN
inlawrev-2204	268	70	or	or	CCONJ
inlawrev-2204	268	71	allocation	allocation	NOUN
inlawrev-2204	268	72	is	be	AUX
inlawrev-2204	268	73	necessary	necessary	ADJ
inlawrev-2204	268	74	in	in	ADP
inlawrev-2204	268	75	order	order	NOUN
inlawrev-2204	268	76	to	to	PART
inlawrev-2204	268	77	reflect	reflect	VERB
inlawrev-2204	268	78	the	the	DET
inlawrev-2204	268	79	value	value	NOUN
inlawrev-2204	268	80	of	of	ADP
inlawrev-2204	268	81	services	service	NOUN
inlawrev-2204	268	82	rendered	render	VERB
inlawrev-2204	268	83	to	to	ADP
inlawrev-2204	268	84	the	the	DET
inlawrev-2204	268	85	corporation	corporation	NOUN
inlawrev-2204	268	86	by	by	ADP
inlawrev-2204	268	87	such	such	ADJ
inlawrev-2204	268	88	shareholders	shareholder	NOUN
inlawrev-2204	268	89	.	.	PUNCT
inlawrev-2204	269	1	int	int	NOUN
inlawrev-2204	269	2	.	.	PUNCT
inlawrev-2204	270	1	rev	rev	PROPN
inlawrev-2204	270	2	.	.	PROPN
inlawrev-2204	270	3	code	code	NOUN
inlawrev-2204	270	4	op	op	NOUN
inlawrev-2204	270	5	1954	1954	NUM
inlawrev-2204	270	6	,	,	PUNCT
inlawrev-2204	270	7	§	§	PROPN
inlawrev-2204	270	8	1375(c	1375(c	NOUN
inlawrev-2204	270	9	)	)	PUNCT
inlawrev-2204	270	10	.	.	PUNCT
inlawrev-2204	271	1	subsection	subsection	NOUN
inlawrev-2204	271	2	704(e)(3	704(e)(3	NOUN
inlawrev-2204	271	3	)	)	PUNCT
inlawrev-2204	271	4	defines	define	VERB
inlawrev-2204	271	5	the	the	DET
inlawrev-2204	271	6	family	family	NOUN
inlawrev-2204	271	7	of	of	ADP
inlawrev-2204	271	8	any	any	DET
inlawrev-2204	271	9	individual	individual	NOUN
inlawrev-2204	271	10	as	as	ADP
inlawrev-2204	271	11	"	"	PUNCT
inlawrev-2204	271	12	his	his	PRON
inlawrev-2204	271	13	spouse	spouse	NOUN
inlawrev-2204	271	14	,	,	PUNCT
inlawrev-2204	271	15	ancestors	ancestor	NOUN
inlawrev-2204	271	16	,	,	PUNCT
inlawrev-2204	271	17	and	and	CCONJ
inlawrev-2204	271	18	lineal	lineal	ADJ
inlawrev-2204	271	19	descendants	descendant	NOUN
inlawrev-2204	271	20	,	,	PUNCT
inlawrev-2204	271	21	and	and	CCONJ
inlawrev-2204	271	22	any	any	DET
inlawrev-2204	271	23	trusts	trust	NOUN
inlawrev-2204	271	24	for	for	ADP
inlawrev-2204	271	25	the	the	DET
inlawrev-2204	271	26	primary	primary	ADJ
inlawrev-2204	271	27	benefit	benefit	NOUN
inlawrev-2204	271	28	of	of	ADP
inlawrev-2204	271	29	such	such	ADJ
inlawrev-2204	271	30	persons	person	NOUN
inlawrev-2204	271	31	.	.	PUNCT
inlawrev-2204	271	32	"	"	PUNCT
inlawrev-2204	272	1	5	5	NUM
inlawrev-2204	272	2	°	°	NUM
inlawrev-2204	272	3	27	27	NUM
inlawrev-2204	272	4	cch	cch	NOUN
inlawrev-2204	272	5	tax	tax	NOUN
inlawrev-2204	272	6	ct	ct	PROPN
inlawrev-2204	272	7	.	.	PUNCT
inlawrev-2204	272	8	mem	mem	PROPN
inlawrev-2204	272	9	.	.	PROPN
inlawrev-2204	272	10	155	155	NUM
inlawrev-2204	272	11	(	(	PUNCT
inlawrev-2204	272	12	1968	1968	NUM
inlawrev-2204	272	13	)	)	PUNCT
inlawrev-2204	272	14	.	.	PUNCT
inlawrev-2204	273	1	^'ala	^'ala	PROPN
inlawrev-2204	273	2	.	.	PUNCT
inlawrev-2204	273	3	code	code	PROPN
inlawrev-2204	273	4	§	§	PROPN
inlawrev-2204	273	5	§	§	PROPN
inlawrev-2204	273	6	47	47	NUM
inlawrev-2204	273	7	-	-	SYM
inlawrev-2204	273	8	17	17	NUM
inlawrev-2204	273	9	-	-	PUNCT
inlawrev-2204	273	10	154(l)-(10	154(l)-(10	NUM
inlawrev-2204	273	11	)	)	PUNCT
inlawrev-2204	273	12	(	(	PUNCT
inlawrev-2204	273	13	1973	1973	NUM
inlawrev-2204	273	14	)	)	PUNCT
inlawrev-2204	273	15	.	.	PUNCT
inlawrev-2204	274	1	610	610	NUM
inlawrev-2204	274	2	indiana	indiana	PROPN
inlawrev-2204	274	3	law	law	PROPN
inlawrev-2204	274	4	review	review	NOUN
inlawrev-2204	274	5	[	[	X
inlawrev-2204	274	6	vol	vol	NOUN
inlawrev-2204	274	7	.	.	NOUN
inlawrev-2204	274	8	9:500	9:500	NUM
inlawrev-2204	274	9	years	year	NOUN
inlawrev-2204	274	10	,	,	PUNCT
inlawrev-2204	274	11	the	the	DET
inlawrev-2204	274	12	father	father	NOUN
inlawrev-2204	274	13	received	receive	VERB
inlawrev-2204	274	14	salaries	salary	NOUN
inlawrev-2204	274	15	of	of	ADP
inlawrev-2204	274	16	$	$	SYM
inlawrev-2204	274	17	4,800	4,800	NUM
inlawrev-2204	274	18	and	and	CCONJ
inlawrev-2204	274	19	$	$	SYM
inlawrev-2204	274	20	7,200	7,200	NUM
inlawrev-2204	274	21	,	,	PUNCT
inlawrev-2204	274	22	respectively	respectively	ADV
inlawrev-2204	274	23	.	.	PUNCT
inlawrev-2204	275	1	the	the	DET
inlawrev-2204	275	2	remainder	remainder	NOUN
inlawrev-2204	275	3	of	of	ADP
inlawrev-2204	275	4	the	the	DET
inlawrev-2204	275	5	corporation	corporation	NOUN
inlawrev-2204	275	6	's	's	PART
inlawrev-2204	275	7	earnings	earning	NOUN
inlawrev-2204	275	8	and	and	CCONJ
inlawrev-2204	275	9	profits	profit	NOUN
inlawrev-2204	275	10	were	be	AUX
inlawrev-2204	275	11	distributed	distribute	VERB
inlawrev-2204	275	12	to	to	ADP
inlawrev-2204	275	13	the	the	DET
inlawrev-2204	275	14	shareholders	shareholder	NOUN
inlawrev-2204	275	15	.	.	PUNCT
inlawrev-2204	276	1	the	the	DET
inlawrev-2204	276	2	commissioner	commissioner	NOUN
inlawrev-2204	276	3	concluded	conclude	VERB
inlawrev-2204	276	4	that	that	SCONJ
inlawrev-2204	276	5	neither	neither	PRON
inlawrev-2204	276	6	of	of	ADP
inlawrev-2204	276	7	the	the	DET
inlawrev-2204	276	8	salaries	salary	NOUN
inlawrev-2204	276	9	reflected	reflect	VERB
inlawrev-2204	276	10	the	the	DET
inlawrev-2204	276	11	value	value	NOUN
inlawrev-2204	276	12	of	of	ADP
inlawrev-2204	276	13	the	the	DET
inlawrev-2204	276	14	father	father	NOUN
inlawrev-2204	276	15	's	's	PART
inlawrev-2204	276	16	services	service	NOUN
inlawrev-2204	276	17	to	to	ADP
inlawrev-2204	276	18	the	the	DET
inlawrev-2204	276	19	corporation	corporation	NOUN
inlawrev-2204	276	20	and	and	CCONJ
inlawrev-2204	276	21	allocated	allocate	VERB
inlawrev-2204	276	22	additional	additional	ADJ
inlawrev-2204	276	23	income	income	NOUN
inlawrev-2204	276	24	to	to	ADP
inlawrev-2204	276	25	the	the	DET
inlawrev-2204	276	26	father	father	NOUN
inlawrev-2204	276	27	for	for	ADP
inlawrev-2204	276	28	the	the	DET
inlawrev-2204	276	29	two	two	NUM
inlawrev-2204	276	30	years	year	NOUN
inlawrev-2204	276	31	in	in	ADP
inlawrev-2204	276	32	question	question	NOUN
inlawrev-2204	276	33	.	.	PUNCT
inlawrev-2204	277	1	the	the	DET
inlawrev-2204	277	2	tax	tax	NOUN
inlawrev-2204	277	3	court	court	NOUN
inlawrev-2204	277	4	upheld	uphold	VERB
inlawrev-2204	277	5	the	the	DET
inlawrev-2204	277	6	commissioner	commissioner	NOUN
inlawrev-2204	277	7	's	's	PART
inlawrev-2204	277	8	allocation	allocation	NOUN
inlawrev-2204	277	9	with	with	ADP
inlawrev-2204	277	10	respect	respect	NOUN
inlawrev-2204	277	11	to	to	ADP
inlawrev-2204	277	12	the	the	DET
inlawrev-2204	277	13	$	$	SYM
inlawrev-2204	277	14	4,800	4,800	NUM
inlawrev-2204	277	15	.	.	PUNCT
inlawrev-2204	278	1	the	the	DET
inlawrev-2204	278	2	court	court	NOUN
inlawrev-2204	278	3	concluded	conclude	VERB
inlawrev-2204	278	4	that	that	SCONJ
inlawrev-2204	278	5	a	a	DET
inlawrev-2204	278	6	yearly	yearly	ADJ
inlawrev-2204	278	7	salary	salary	NOUN
inlawrev-2204	278	8	of	of	ADP
inlawrev-2204	278	9	$	$	SYM
inlawrev-2204	278	10	4,800	4,800	NUM
inlawrev-2204	278	11	did	do	AUX
inlawrev-2204	278	12	not	not	PART
inlawrev-2204	278	13	accurately	accurately	ADV
inlawrev-2204	278	14	reflect	reflect	VERB
inlawrev-2204	278	15	the	the	DET
inlawrev-2204	278	16	value	value	NOUN
inlawrev-2204	278	17	of	of	ADP
inlawrev-2204	278	18	services	service	NOUN
inlawrev-2204	278	19	the	the	DET
inlawrev-2204	278	20	taxpayer	taxpayer	NOUN
inlawrev-2204	278	21	rendered	render	VERB
inlawrev-2204	278	22	to	to	ADP
inlawrev-2204	278	23	the	the	DET
inlawrev-2204	278	24	corporation	corporation	NOUN
inlawrev-2204	278	25	.	.	PUNCT
inlawrev-2204	279	1	however	however	ADV
inlawrev-2204	279	2	,	,	PUNCT
inlawrev-2204	279	3	the	the	DET
inlawrev-2204	279	4	court	court	NOUN
inlawrev-2204	279	5	found	find	VERB
inlawrev-2204	279	6	the	the	DET
inlawrev-2204	279	7	$	$	SYM
inlawrev-2204	279	8	7,200	7,200	NUM
inlawrev-2204	279	9	salary	salary	NOUN
inlawrev-2204	279	10	reasonable	reasonable	ADJ
inlawrev-2204	279	11	.	.	PUNCT
inlawrev-2204	280	1	in	in	ADP
inlawrev-2204	280	2	valuing	value	VERB
inlawrev-2204	280	3	the	the	DET
inlawrev-2204	280	4	services	service	NOUN
inlawrev-2204	280	5	rendered	render	VERB
inlawrev-2204	280	6	,	,	PUNCT
inlawrev-2204	280	7	the	the	DET
inlawrev-2204	280	8	court	court	NOUN
inlawrev-2204	280	9	gave	give	VERB
inlawrev-2204	280	10	consideration	consideration	NOUN
inlawrev-2204	280	11	to	to	ADP
inlawrev-2204	280	12	all	all	DET
inlawrev-2204	280	13	the	the	DET
inlawrev-2204	280	14	facts	fact	NOUN
inlawrev-2204	280	15	and	and	CCONJ
inlawrev-2204	280	16	circumstances	circumstance	NOUN
inlawrev-2204	280	17	of	of	ADP
inlawrev-2204	280	18	the	the	DET
inlawrev-2204	280	19	business	business	NOUN
inlawrev-2204	280	20	,	,	PUNCT
inlawrev-2204	280	21	including	include	VERB
inlawrev-2204	280	22	managerial	managerial	ADJ
inlawrev-2204	280	23	responsibilities	responsibility	NOUN
inlawrev-2204	280	24	,	,	PUNCT
inlawrev-2204	280	25	and	and	CCONJ
inlawrev-2204	280	26	the	the	DET
inlawrev-2204	280	27	amount	amount	NOUN
inlawrev-2204	280	28	that	that	PRON
inlawrev-2204	280	29	would	would	AUX
inlawrev-2204	280	30	ordinarily	ordinarily	ADV
inlawrev-2204	280	31	be	be	AUX
inlawrev-2204	280	32	paid	pay	VERB
inlawrev-2204	280	33	in	in	ADP
inlawrev-2204	280	34	order	order	NOUN
inlawrev-2204	280	35	to	to	PART
inlawrev-2204	280	36	obtain	obtain	VERB
inlawrev-2204	280	37	comparable	comparable	ADJ
inlawrev-2204	280	38	services	service	NOUN
inlawrev-2204	280	39	from	from	ADP
inlawrev-2204	280	40	a	a	DET
inlawrev-2204	280	41	person	person	NOUN
inlawrev-2204	280	42	not	not	PART
inlawrev-2204	280	43	having	have	VERB
inlawrev-2204	280	44	an	an	DET
inlawrev-2204	280	45	interest	interest	NOUN
inlawrev-2204	280	46	in	in	ADP
inlawrev-2204	280	47	the	the	DET
inlawrev-2204	280	48	corporation	corporation	NOUN
inlawrev-2204	280	49	.	.	PUNCT
inlawrev-2204	281	1	52	52	NUM
inlawrev-2204	281	2	the	the	DET
inlawrev-2204	281	3	court	court	NOUN
inlawrev-2204	281	4	,	,	PUNCT
inlawrev-2204	281	5	in	in	ADP
inlawrev-2204	281	6	establishing	establish	VERB
inlawrev-2204	281	7	the	the	DET
inlawrev-2204	281	8	value	value	NOUN
inlawrev-2204	281	9	of	of	ADP
inlawrev-2204	281	10	the	the	DET
inlawrev-2204	281	11	father	father	NOUN
inlawrev-2204	281	12	's	's	PART
inlawrev-2204	281	13	services	service	NOUN
inlawrev-2204	281	14	to	to	ADP
inlawrev-2204	281	15	the	the	DET
inlawrev-2204	281	16	corporation	corporation	NOUN
inlawrev-2204	281	17	at	at	ADP
inlawrev-2204	281	18	$	$	SYM
inlawrev-2204	281	19	7,200	7,200	NUM
inlawrev-2204	281	20	per	per	ADP
inlawrev-2204	281	21	year	year	NOUN
inlawrev-2204	281	22	,	,	PUNCT
inlawrev-2204	281	23	considered	consider	VERB
inlawrev-2204	281	24	the	the	DET
inlawrev-2204	281	25	following	follow	VERB
inlawrev-2204	281	26	facts	fact	NOUN
inlawrev-2204	281	27	:	:	PUNCT
inlawrev-2204	281	28	(	(	PUNCT
inlawrev-2204	281	29	1	1	X
inlawrev-2204	281	30	)	)	PUNCT
inlawrev-2204	281	31	the	the	DET
inlawrev-2204	281	32	newly	newly	ADV
inlawrev-2204	281	33	organized	organize	VERB
inlawrev-2204	281	34	corporation	corporation	NOUN
inlawrev-2204	281	35	was	be	AUX
inlawrev-2204	281	36	inexperienced	inexperienced	ADJ
inlawrev-2204	281	37	in	in	ADP
inlawrev-2204	281	38	determining	determine	VERB
inlawrev-2204	281	39	salaries	salary	NOUN
inlawrev-2204	281	40	,	,	PUNCT
inlawrev-2204	281	41	(	(	PUNCT
inlawrev-2204	281	42	2	2	X
inlawrev-2204	281	43	)	)	PUNCT
inlawrev-2204	281	44	the	the	DET
inlawrev-2204	281	45	taxpayer	taxpayer	NOUN
inlawrev-2204	281	46	was	be	AUX
inlawrev-2204	281	47	technically	technically	ADV
inlawrev-2204	281	48	competent	competent	ADJ
inlawrev-2204	281	49	and	and	CCONJ
inlawrev-2204	281	50	had	have	AUX
inlawrev-2204	281	51	previously	previously	ADV
inlawrev-2204	281	52	earned	earn	VERB
inlawrev-2204	281	53	$	$	SYM
inlawrev-2204	281	54	7,500	7,500	NUM
inlawrev-2204	281	55	per	per	ADP
inlawrev-2204	281	56	year	year	NOUN
inlawrev-2204	281	57	in	in	ADP
inlawrev-2204	281	58	a	a	DET
inlawrev-2204	281	59	similar	similar	ADJ
inlawrev-2204	281	60	position	position	NOUN
inlawrev-2204	281	61	,	,	PUNCT
inlawrev-2204	281	62	(	(	PUNCT
inlawrev-2204	281	63	3	3	X
inlawrev-2204	281	64	)	)	PUNCT
inlawrev-2204	281	65	the	the	DET
inlawrev-2204	281	66	taxpayer	taxpayer	NOUN
inlawrev-2204	281	67	was	be	AUX
inlawrev-2204	281	68	the	the	DET
inlawrev-2204	281	69	guiding	guide	VERB
inlawrev-2204	281	70	force	force	NOUN
inlawrev-2204	281	71	of	of	ADP
inlawrev-2204	281	72	the	the	DET
inlawrev-2204	281	73	corporation	corporation	NOUN
inlawrev-2204	281	74	,	,	PUNCT
inlawrev-2204	281	75	and	and	CCONJ
inlawrev-2204	281	76	(	(	PUNCT
inlawrev-2204	281	77	4	4	X
inlawrev-2204	281	78	)	)	PUNCT
inlawrev-2204	281	79	there	there	PRON
inlawrev-2204	281	80	was	be	VERB
inlawrev-2204	281	81	no	no	DET
inlawrev-2204	281	82	specific	specific	ADJ
inlawrev-2204	281	83	scheme	scheme	NOUN
inlawrev-2204	281	84	afoot	afoot	NOUN
inlawrev-2204	281	85	to	to	PART
inlawrev-2204	281	86	avoid	avoid	VERB
inlawrev-2204	281	87	taxes.^^	taxes.^^	PUNCT
inlawrev-2204	282	1	krahenbuhl	krahenbuhl	PROPN
inlawrev-2204	282	2	,	,	PUNCT
inlawrev-2204	282	3	although	although	SCONJ
inlawrev-2204	282	4	admittedly	admittedly	ADV
inlawrev-2204	282	5	vague	vague	ADJ
inlawrev-2204	282	6	,	,	PUNCT
inlawrev-2204	282	7	gives	give	VERB
inlawrev-2204	282	8	the	the	DET
inlawrev-2204	282	9	taxpayer	taxpayer	NOUN
inlawrev-2204	282	10	an	an	DET
inlawrev-2204	282	11	idea	idea	NOUN
inlawrev-2204	282	12	of	of	ADP
inlawrev-2204	282	13	some	some	PRON
inlawrev-2204	282	14	of	of	ADP
inlawrev-2204	282	15	the	the	DET
inlawrev-2204	282	16	factors	factor	NOUN
inlawrev-2204	282	17	a	a	DET
inlawrev-2204	282	18	court	court	NOUN
inlawrev-2204	282	19	will	will	AUX
inlawrev-2204	282	20	consider	consider	VERB
inlawrev-2204	282	21	in	in	ADP
inlawrev-2204	282	22	determining	determine	VERB
inlawrev-2204	282	23	the	the	DET
inlawrev-2204	282	24	value	value	NOUN
inlawrev-2204	282	25	of	of	ADP
inlawrev-2204	282	26	the	the	DET
inlawrev-2204	282	27	shareholderemployee	shareholderemployee	NOUN
inlawrev-2204	282	28	's	's	PART
inlawrev-2204	282	29	services	service	NOUN
inlawrev-2204	282	30	to	to	ADP
inlawrev-2204	282	31	the	the	DET
inlawrev-2204	282	32	corporation	corporation	NOUN
inlawrev-2204	282	33	.	.	PUNCT
inlawrev-2204	283	1	krahenbuhl	krahenbuhl	PROPN
inlawrev-2204	283	2	also	also	ADV
inlawrev-2204	283	3	held	hold	VERB
inlawrev-2204	283	4	that	that	SCONJ
inlawrev-2204	283	5	the	the	DET
inlawrev-2204	283	6	burden	burden	NOUN
inlawrev-2204	283	7	of	of	ADP
inlawrev-2204	283	8	proof	proof	NOUN
inlawrev-2204	283	9	is	be	AUX
inlawrev-2204	283	10	on	on	ADP
inlawrev-2204	283	11	the	the	DET
inlawrev-2204	283	12	taxpayer	taxpayer	NOUN
inlawrev-2204	283	13	to	to	PART
inlawrev-2204	283	14	show	show	VERB
inlawrev-2204	283	15	error	error	NOUN
inlawrev-2204	283	16	in	in	ADP
inlawrev-2204	283	17	the	the	DET
inlawrev-2204	283	18	commissioner	commissioner	NOUN
inlawrev-2204	283	19	's	's	PART
inlawrev-2204	283	20	allocation.^	allocation.^	ADJ
inlawrev-2204	283	21	"	"	PUNCT
inlawrev-2204	283	22	*	*	PUNCT
inlawrev-2204	283	23	thus	thus	ADV
inlawrev-2204	283	24	,	,	PUNCT
inlawrev-2204	283	25	once	once	SCONJ
inlawrev-2204	283	26	the	the	DET
inlawrev-2204	283	27	commissioner	commissioner	NOUN
inlawrev-2204	283	28	makes	make	VERB
inlawrev-2204	283	29	a	a	DET
inlawrev-2204	283	30	reallocation	reallocation	NOUN
inlawrev-2204	283	31	,	,	PUNCT
inlawrev-2204	283	32	his	his	PRON
inlawrev-2204	283	33	determination	determination	NOUN
inlawrev-2204	283	34	is	be	AUX
inlawrev-2204	283	35	afforded	afford	VERB
inlawrev-2204	283	36	a	a	DET
inlawrev-2204	283	37	presumption	presumption	NOUN
inlawrev-2204	283	38	of	of	ADP
inlawrev-2204	283	39	correctness	correctness	NOUN
inlawrev-2204	283	40	.	.	PUNCT
inlawrev-2204	284	1	this	this	DET
inlawrev-2204	284	2	procedural	procedural	ADJ
inlawrev-2204	284	3	advantage	advantage	NOUN
inlawrev-2204	284	4	could	could	AUX
inlawrev-2204	284	5	be	be	AUX
inlawrev-2204	284	6	the	the	DET
inlawrev-2204	284	7	tipping	tipping	NOUN
inlawrev-2204	284	8	factor	factor	NOUN
inlawrev-2204	284	9	in	in	ADP
inlawrev-2204	284	10	many	many	ADJ
inlawrev-2204	284	11	situations	situation	NOUN
inlawrev-2204	284	12	.	.	PUNCT
inlawrev-2204	285	1	in	in	ADP
inlawrev-2204	285	2	charles	charles	PROPN
inlawrev-2204	285	3	rocco,^^	rocco,^^	VERB
inlawrev-2204	285	4	the	the	DET
inlawrev-2204	285	5	taxpayers	taxpayer	NOUN
inlawrev-2204	285	6	fared	fare	VERB
inlawrev-2204	285	7	better	well	ADJ
inlawrev-2204	285	8	than	than	ADP
inlawrev-2204	285	9	those	those	PRON
inlawrev-2204	285	10	in	in	ADP
inlawrev-2204	285	11	krahenbuhl	krahenbuhl	PROPN
inlawrev-2204	285	12	.	.	PUNCT
inlawrev-2204	286	1	a	a	DET
inlawrev-2204	286	2	husband	husband	NOUN
inlawrev-2204	286	3	and	and	CCONJ
inlawrev-2204	286	4	wife	wife	NOUN
inlawrev-2204	286	5	were	be	AUX
inlawrev-2204	286	6	shareholder	shareholder	NOUN
inlawrev-2204	286	7	-	-	PUNCT
inlawrev-2204	286	8	employees	employee	NOUN
inlawrev-2204	286	9	of	of	ADP
inlawrev-2204	286	10	a	a	DET
inlawrev-2204	286	11	subchapter	subchapter	NOUN
inlawrev-2204	286	12	s	s	PART
inlawrev-2204	286	13	corporation	corporation	NOUN
inlawrev-2204	286	14	.	.	PUNCT
inlawrev-2204	287	1	their	their	PRON
inlawrev-2204	287	2	children	child	NOUN
inlawrev-2204	287	3	and	and	CCONJ
inlawrev-2204	287	4	grandchildren	grandchild	NOUN
inlawrev-2204	287	5	held	hold	VERB
inlawrev-2204	287	6	a	a	DET
inlawrev-2204	287	7	majority	majority	NOUN
inlawrev-2204	287	8	of	of	ADP
inlawrev-2204	287	9	the	the	DET
inlawrev-2204	287	10	shares	share	NOUN
inlawrev-2204	287	11	.	.	PUNCT
inlawrev-2204	288	1	during	during	ADP
inlawrev-2204	288	2	1966	1966	NUM
inlawrev-2204	288	3	,	,	PUNCT
inlawrev-2204	288	4	the	the	DET
inlawrev-2204	288	5	husband	husband	NOUN
inlawrev-2204	288	6	and	and	CCONJ
inlawrev-2204	288	7	wife	wife	NOUN
inlawrev-2204	288	8	received	receive	VERB
inlawrev-2204	288	9	salaries	salary	NOUN
inlawrev-2204	288	10	of	of	ADP
inlawrev-2204	288	11	$	$	SYM
inlawrev-2204	288	12	15,000	15,000	NUM
inlawrev-2204	288	13	and	and	CCONJ
inlawrev-2204	288	14	$	$	SYM
inlawrev-2204	288	15	12,000	12,000	NUM
inlawrev-2204	288	16	,	,	PUNCT
inlawrev-2204	288	17	respectively	respectively	ADV
inlawrev-2204	288	18	,	,	PUNCT
inlawrev-2204	288	19	and	and	CCONJ
inlawrev-2204	288	20	dividends	dividend	NOUN
inlawrev-2204	288	21	of	of	ADP
inlawrev-2204	288	22	$	$	SYM
inlawrev-2204	288	23	1,400	1,400	NUM
inlawrev-2204	288	24	and	and	CCONJ
inlawrev-2204	288	25	$	$	SYM
inlawrev-2204	288	26	1,700	1,700	NUM
inlawrev-2204	288	27	,	,	PUNCT
inlawrev-2204	288	28	respectively	respectively	ADV
inlawrev-2204	288	29	.	.	PUNCT
inlawrev-2204	289	1	substantial	substantial	ADJ
inlawrev-2204	289	2	dividends	dividend	NOUN
inlawrev-2204	289	3	were	be	AUX
inlawrev-2204	289	4	distributed	distribute	VERB
inlawrev-2204	289	5	to	to	PART
inlawrev-2204	289	6	lower	low	ADJ
inlawrev-2204	289	7	tax	tax	NOUN
inlawrev-2204	289	8	bracket	bracket	NOUN
inlawrev-2204	289	9	family	family	NOUN
inlawrev-2204	289	10	shareholders	shareholder	NOUN
inlawrev-2204	289	11	.	.	PUNCT
inlawrev-2204	290	1	the	the	DET
inlawrev-2204	290	2	com^^27	com^^27	PROPN
inlawrev-2204	290	3	cch	cch	PROPN
inlawrev-2204	290	4	tax	tax	NOUN
inlawrev-2204	290	5	ct	ct	PROPN
inlawrev-2204	290	6	.	.	PUNCT
inlawrev-2204	290	7	mem	mem	PROPN
inlawrev-2204	290	8	.	.	PUNCT
inlawrev-2204	291	1	at	at	ADP
inlawrev-2204	291	2	157	157	NUM
inlawrev-2204	291	3	.	.	PUNCT
inlawrev-2204	292	1	this	this	DET
inlawrev-2204	292	2	test	test	NOUN
inlawrev-2204	292	3	was	be	AUX
inlawrev-2204	292	4	previously	previously	ADV
inlawrev-2204	292	5	promulgated	promulgate	VERB
inlawrev-2204	292	6	in	in	ADP
inlawrev-2204	292	7	treas	treas	PROPN
inlawrev-2204	292	8	.	.	PUNCT
inlawrev-2204	293	1	reg	reg	PROPN
inlawrev-2204	293	2	.	.	PUNCT
inlawrev-2204	294	1	§	§	PROPN
inlawrev-2204	294	2	1.1375	1.1375	NUM
inlawrev-2204	294	3	-	-	SYM
inlawrev-2204	294	4	3	3	NUM
inlawrev-2204	294	5	(	(	PUNCT
inlawrev-2204	294	6	a	a	NOUN
inlawrev-2204	294	7	)	)	PUNCT
inlawrev-2204	294	8	(	(	PUNCT
inlawrev-2204	294	9	1958	1958	NUM
inlawrev-2204	294	10	)	)	PUNCT
inlawrev-2204	294	11	.	.	PUNCT
inlawrev-2204	295	1	cf	cf	NOUN
inlawrev-2204	295	2	.	.	PUNCT
inlawrev-2204	295	3	botany	botany	NOUN
inlawrev-2204	295	4	worsted	worst	VERB
inlawrev-2204	295	5	mills	mill	NOUN
inlawrev-2204	295	6	v.	v.	ADP
inlawrev-2204	295	7	united	united	PROPN
inlawrev-2204	295	8	states	states	PROPN
inlawrev-2204	295	9	,	,	PUNCT
inlawrev-2204	295	10	278	278	NUM
inlawrev-2204	295	11	u.s	u.s	PROPN
inlawrev-2204	295	12	.	.	PROPN
inlawrev-2204	295	13	282	282	NUM
inlawrev-2204	295	14	(	(	PUNCT
inlawrev-2204	295	15	1928	1928	NUM
inlawrev-2204	295	16	)	)	PUNCT
inlawrev-2204	295	17	;	;	PUNCT
inlawrev-2204	295	18	1	1	NUM
inlawrev-2204	295	19	cch	cch	NOUN
inlawrev-2204	295	20	1976	1976	NUM
inlawrev-2204	295	21	stand	stand	NOUN
inlawrev-2204	295	22	.	.	PUNCT
inlawrev-2204	296	1	fed	fed	PROPN
inlawrev-2204	296	2	.	.	PUNCT
inlawrev-2204	297	1	tax	tax	PROPN
inlawrev-2204	297	2	rep	rep	PROPN
inlawrev-2204	297	3	.	.	PROPN
inlawrev-2204	297	4	^1372	^1372	PROPN
inlawrev-2204	297	5	.	.	PUNCT
inlawrev-2204	298	1	"	"	PUNCT
inlawrev-2204	298	2	27	27	NUM
inlawrev-2204	298	3	cch	cch	NOUN
inlawrev-2204	298	4	tax	tax	NOUN
inlawrev-2204	298	5	ct	ct	PROPN
inlawrev-2204	298	6	.	.	PUNCT
inlawrev-2204	298	7	mem	mem	PROPN
inlawrev-2204	298	8	.	.	PUNCT
inlawrev-2204	299	1	at	at	ADP
inlawrev-2204	299	2	158	158	NUM
inlawrev-2204	299	3	.	.	PUNCT
inlawrev-2204	300	1	"	"	PUNCT
inlawrev-2204	300	2	/(i	/(i	X
inlawrev-2204	300	3	.	.	PUNCT
inlawrev-2204	301	1	see	see	VERB
inlawrev-2204	301	2	also	also	ADV
inlawrev-2204	301	3	roth	roth	PROPN
inlawrev-2204	301	4	office	office	PROPN
inlawrev-2204	301	5	equip	equip	PROPN
inlawrev-2204	301	6	.	.	PUNCT
inlawrev-2204	302	1	co.	co.	PROPN
inlawrev-2204	303	1	v.	v.	ADP
inlawrev-2204	303	2	gallagher	gallagher	PROPN
inlawrev-2204	303	3	,	,	PUNCT
inlawrev-2204	303	4	172	172	NUM
inlawrev-2204	303	5	f.2d	f.2d	ADP
inlawrev-2204	303	6	452	452	NUM
inlawrev-2204	303	7	,	,	PUNCT
inlawrev-2204	303	8	456	456	NUM
inlawrev-2204	303	9	(	(	PUNCT
inlawrev-2204	303	10	6th	6th	ADJ
inlawrev-2204	303	11	cir	cir	NOUN
inlawrev-2204	303	12	.	.	PUNCT
inlawrev-2204	303	13	1949	1949	NUM
inlawrev-2204	303	14	)	)	PUNCT
inlawrev-2204	303	15	.	.	PUNCT
inlawrev-2204	304	1	"	"	PUNCT
inlawrev-2204	304	2	57	57	NUM
inlawrev-2204	304	3	t.c	t.c	PROPN
inlawrev-2204	304	4	.	.	PROPN
inlawrev-2204	304	5	826	826	NUM
inlawrev-2204	304	6	(	(	PUNCT
inlawrev-2204	304	7	1972	1972	NUM
inlawrev-2204	304	8	)	)	PUNCT
inlawrev-2204	304	9	.	.	PUNCT
inlawrev-2204	305	1	1976	1976	NUM
inlawrev-2204	305	2	]	]	PUNCT
inlawrev-2204	305	3	subchapter	subchapter	NOUN
inlawrev-2204	305	4	s	s	PART
inlawrev-2204	305	5	income	income	NOUN
inlawrev-2204	305	6	shifting	shift	VERB
inlawrev-2204	305	7	511	511	NUM
inlawrev-2204	305	8	missioner	missioner	NOUN
inlawrev-2204	305	9	determined	determine	VERB
inlawrev-2204	305	10	that	that	SCONJ
inlawrev-2204	305	11	the	the	DET
inlawrev-2204	305	12	salaries	salary	NOUN
inlawrev-2204	305	13	to	to	ADP
inlawrev-2204	305	14	the	the	DET
inlawrev-2204	305	15	husband	husband	NOUN
inlawrev-2204	305	16	and	and	CCONJ
inlawrev-2204	305	17	wife	wife	NOUN
inlawrev-2204	305	18	did	do	AUX
inlawrev-2204	305	19	not	not	PART
inlawrev-2204	305	20	reflect	reflect	VERB
inlawrev-2204	305	21	the	the	DET
inlawrev-2204	305	22	value	value	NOUN
inlawrev-2204	305	23	of	of	ADP
inlawrev-2204	305	24	their	their	PRON
inlawrev-2204	305	25	services	service	NOUN
inlawrev-2204	305	26	to	to	ADP
inlawrev-2204	305	27	the	the	DET
inlawrev-2204	305	28	corporation	corporation	NOUN
inlawrev-2204	305	29	.	.	PUNCT
inlawrev-2204	306	1	consequently	consequently	ADV
inlawrev-2204	306	2	,	,	PUNCT
inlawrev-2204	306	3	the	the	DET
inlawrev-2204	306	4	commissioner	commissioner	NOUN
inlawrev-2204	306	5	reallocated	reallocate	VERB
inlawrev-2204	306	6	the	the	DET
inlawrev-2204	306	7	dividends	dividend	NOUN
inlawrev-2204	306	8	.	.	PUNCT
inlawrev-2204	307	1	however	however	ADV
inlawrev-2204	307	2	,	,	PUNCT
inlawrev-2204	307	3	the	the	DET
inlawrev-2204	307	4	tax	tax	NOUN
inlawrev-2204	307	5	court	court	NOUN
inlawrev-2204	307	6	reversed	reverse	VERB
inlawrev-2204	307	7	the	the	DET
inlawrev-2204	307	8	commissioner	commissioner	NOUN
inlawrev-2204	307	9	's	's	PART
inlawrev-2204	307	10	determination	determination	NOUN
inlawrev-2204	307	11	.	.	PUNCT
inlawrev-2204	308	1	the	the	DET
inlawrev-2204	308	2	court	court	NOUN
inlawrev-2204	308	3	followed	follow	VERB
inlawrev-2204	308	4	the	the	DET
inlawrev-2204	308	5	traditional	traditional	ADJ
inlawrev-2204	308	6	standard	standard	NOUN
inlawrev-2204	308	7	for	for	ADP
inlawrev-2204	308	8	determining	determine	VERB
inlawrev-2204	308	9	a	a	DET
inlawrev-2204	308	10	"	"	PUNCT
inlawrev-2204	308	11	reasonable	reasonable	ADJ
inlawrev-2204	308	12	allowance	allowance	NOUN
inlawrev-2204	308	13	for	for	ADP
inlawrev-2204	308	14	salaries	salary	NOUN
inlawrev-2204	308	15	or	or	CCONJ
inlawrev-2204	308	16	other	other	ADJ
inlawrev-2204	308	17	compensation	compensation	NOUN
inlawrev-2204	308	18	for	for	ADP
inlawrev-2204	308	19	personal	personal	ADJ
inlawrev-2204	308	20	services	service	NOUN
inlawrev-2204	308	21	actually	actually	ADV
inlawrev-2204	308	22	rendered	render	VERB
inlawrev-2204	308	23	.	.	PUNCT
inlawrev-2204	309	1	"^^	"^^	VERB
inlawrev-2204	309	2	the	the	DET
inlawrev-2204	309	3	traditional	traditional	ADJ
inlawrev-2204	309	4	standard	standard	NOUN
inlawrev-2204	309	5	for	for	ADP
inlawrev-2204	309	6	reasonable	reasonable	ADJ
inlawrev-2204	309	7	salary	salary	NOUN
inlawrev-2204	309	8	allowances	allowance	NOUN
inlawrev-2204	309	9	gives	give	VERB
inlawrev-2204	309	10	consideration	consideration	NOUN
inlawrev-2204	309	11	to	to	ADP
inlawrev-2204	309	12	the	the	DET
inlawrev-2204	309	13	following	follow	VERB
inlawrev-2204	309	14	factors	factor	NOUN
inlawrev-2204	309	15	:	:	PUNCT
inlawrev-2204	309	16	(	(	PUNCT
inlawrev-2204	309	17	1	1	X
inlawrev-2204	309	18	)	)	PUNCT
inlawrev-2204	309	19	the	the	DET
inlawrev-2204	309	20	nature	nature	NOUN
inlawrev-2204	309	21	of	of	ADP
inlawrev-2204	309	22	the	the	DET
inlawrev-2204	309	23	services	service	NOUN
inlawrev-2204	309	24	performed	perform	VERB
inlawrev-2204	309	25	,	,	PUNCT
inlawrev-2204	309	26	(	(	PUNCT
inlawrev-2204	309	27	2	2	X
inlawrev-2204	309	28	)	)	PUNCT
inlawrev-2204	309	29	the	the	DET
inlawrev-2204	309	30	need	need	NOUN
inlawrev-2204	309	31	for	for	ADP
inlawrev-2204	309	32	any	any	DET
inlawrev-2204	309	33	special	special	ADJ
inlawrev-2204	309	34	ability	ability	NOUN
inlawrev-2204	309	35	or	or	CCONJ
inlawrev-2204	309	36	skill	skill	NOUN
inlawrev-2204	309	37	in	in	ADP
inlawrev-2204	309	38	performing	perform	VERB
inlawrev-2204	309	39	them	they	PRON
inlawrev-2204	309	40	,	,	PUNCT
inlawrev-2204	309	41	(	(	PUNCT
inlawrev-2204	309	42	3	3	X
inlawrev-2204	309	43	)	)	PUNCT
inlawrev-2204	309	44	the	the	DET
inlawrev-2204	309	45	responsibilities	responsibility	NOUN
inlawrev-2204	309	46	involved	involve	VERB
inlawrev-2204	309	47	,	,	PUNCT
inlawrev-2204	309	48	and	and	CCONJ
inlawrev-2204	309	49	(	(	PUNCT
inlawrev-2204	309	50	4	4	X
inlawrev-2204	309	51	)	)	PUNCT
inlawrev-2204	309	52	the	the	DET
inlawrev-2204	309	53	amount	amount	NOUN
inlawrev-2204	309	54	of	of	ADP
inlawrev-2204	309	55	time	time	NOUN
inlawrev-2204	309	56	required	require	VERB
inlawrev-2204	309	57	to	to	PART
inlawrev-2204	309	58	perform	perform	VERB
inlawrev-2204	309	59	the	the	DET
inlawrev-2204	309	60	services/^	services/^	NOUN
inlawrev-2204	309	61	the	the	DET
inlawrev-2204	309	62	rocco	rocco	PROPN
inlawrev-2204	309	63	court	court	NOUN
inlawrev-2204	309	64	noted	note	VERB
inlawrev-2204	309	65	that	that	SCONJ
inlawrev-2204	309	66	the	the	DET
inlawrev-2204	309	67	husband	husband	NOUN
inlawrev-2204	309	68	and	and	CCONJ
inlawrev-2204	309	69	wife	wife	NOUN
inlawrev-2204	309	70	each	each	PRON
inlawrev-2204	309	71	devoted	devote	VERB
inlawrev-2204	309	72	only	only	ADV
inlawrev-2204	309	73	ten	ten	NUM
inlawrev-2204	309	74	hours	hour	NOUN
inlawrev-2204	309	75	per	per	ADP
inlawrev-2204	309	76	week	week	NOUN
inlawrev-2204	309	77	to	to	ADP
inlawrev-2204	309	78	the	the	DET
inlawrev-2204	309	79	management	management	NOUN
inlawrev-2204	309	80	of	of	ADP
inlawrev-2204	309	81	the	the	DET
inlawrev-2204	309	82	corporation	corporation	NOUN
inlawrev-2204	309	83	.	.	PUNCT
inlawrev-2204	310	1	their	their	PRON
inlawrev-2204	310	2	management	management	NOUN
inlawrev-2204	310	3	activities	activity	NOUN
inlawrev-2204	310	4	were	be	AUX
inlawrev-2204	310	5	largely	largely	ADV
inlawrev-2204	310	6	ministerial	ministerial	ADJ
inlawrev-2204	310	7	in	in	ADP
inlawrev-2204	310	8	character	character	NOUN
inlawrev-2204	310	9	.	.	PUNCT
inlawrev-2204	311	1	they	they	PRON
inlawrev-2204	311	2	took	take	VERB
inlawrev-2204	311	3	a	a	DET
inlawrev-2204	311	4	two	two	NUM
inlawrev-2204	311	5	and	and	CCONJ
inlawrev-2204	311	6	one	one	NUM
inlawrev-2204	311	7	-	-	PUNCT
inlawrev-2204	311	8	half	half	NOUN
inlawrev-2204	311	9	month	month	NOUN
inlawrev-2204	311	10	vacation	vacation	NOUN
inlawrev-2204	311	11	to	to	ADP
inlawrev-2204	311	12	florida	florida	PROPN
inlawrev-2204	311	13	during	during	ADP
inlawrev-2204	311	14	which	which	DET
inlawrev-2204	311	15	time	time	NOUN
inlawrev-2204	311	16	a	a	DET
inlawrev-2204	311	17	substitute	substitute	NOUN
inlawrev-2204	311	18	was	be	AUX
inlawrev-2204	311	19	hired	hire	VERB
inlawrev-2204	311	20	for	for	ADP
inlawrev-2204	311	21	$	$	SYM
inlawrev-2204	311	22	2,000	2,000	NUM
inlawrev-2204	311	23	.	.	PUNCT
inlawrev-2204	312	1	their	their	PRON
inlawrev-2204	312	2	accountant	accountant	NOUN
inlawrev-2204	312	3	testified	testify	VERB
inlawrev-2204	312	4	that	that	SCONJ
inlawrev-2204	312	5	for	for	ADP
inlawrev-2204	312	6	an	an	DET
inlawrev-2204	312	7	annual	annual	ADJ
inlawrev-2204	312	8	salary	salary	NOUN
inlawrev-2204	312	9	of	of	ADP
inlawrev-2204	312	10	from	from	ADP
inlawrev-2204	312	11	?	?	NUM
inlawrev-2204	312	12	4,000	4,000	NUM
inlawrev-2204	312	13	to	to	PART
inlawrev-2204	312	14	$	$	SYM
inlawrev-2204	312	15	6,000	6,000	NUM
inlawrev-2204	312	16	,	,	PUNCT
inlawrev-2204	312	17	a	a	DET
inlawrev-2204	312	18	competent	competent	ADJ
inlawrev-2204	312	19	individual	individual	NOUN
inlawrev-2204	312	20	not	not	PART
inlawrev-2204	312	21	having	have	VERB
inlawrev-2204	312	22	an	an	DET
inlawrev-2204	312	23	interest	interest	NOUN
inlawrev-2204	312	24	in	in	ADP
inlawrev-2204	312	25	the	the	DET
inlawrev-2204	312	26	corporation	corporation	NOUN
inlawrev-2204	312	27	could	could	AUX
inlawrev-2204	312	28	not	not	PART
inlawrev-2204	312	29	be	be	AUX
inlawrev-2204	312	30	hired	hire	VERB
inlawrev-2204	312	31	to	to	PART
inlawrev-2204	312	32	replace	replace	VERB
inlawrev-2204	312	33	either	either	CCONJ
inlawrev-2204	312	34	the	the	DET
inlawrev-2204	312	35	husband	husband	NOUN
inlawrev-2204	312	36	or	or	CCONJ
inlawrev-2204	312	37	wife	wife	NOUN
inlawrev-2204	312	38	.	.	PUNCT
inlawrev-2204	313	1	thus	thus	ADV
inlawrev-2204	313	2	,	,	PUNCT
inlawrev-2204	313	3	the	the	DET
inlawrev-2204	313	4	court	court	NOUN
inlawrev-2204	313	5	concluded	conclude	VERB
inlawrev-2204	313	6	that	that	SCONJ
inlawrev-2204	313	7	the	the	DET
inlawrev-2204	313	8	salaries	salary	NOUN
inlawrev-2204	313	9	received	received	AUX
inlawrev-2204	313	10	fairly	fairly	ADV
inlawrev-2204	313	11	reflected	reflect	VERB
inlawrev-2204	313	12	the	the	DET
inlawrev-2204	313	13	value	value	NOUN
inlawrev-2204	313	14	of	of	ADP
inlawrev-2204	313	15	the	the	DET
inlawrev-2204	313	16	services	service	NOUN
inlawrev-2204	313	17	performed.^^	performed.^^	NOUN
inlawrev-2204	313	18	even	even	ADV
inlawrev-2204	313	19	after	after	ADP
inlawrev-2204	313	20	krahenbuhl	krahenbuhl	PROPN
inlawrev-2204	313	21	and	and	CCONJ
inlawrev-2204	313	22	rocco	rocco	PROPN
inlawrev-2204	313	23	,	,	PUNCT
inlawrev-2204	313	24	no	no	DET
inlawrev-2204	313	25	definite	definite	ADJ
inlawrev-2204	313	26	standard	standard	NOUN
inlawrev-2204	313	27	for	for	ADP
inlawrev-2204	313	28	reasonableness	reasonableness	NOUN
inlawrev-2204	313	29	of	of	ADP
inlawrev-2204	313	30	salary	salary	NOUN
inlawrev-2204	313	31	exists	exist	VERB
inlawrev-2204	313	32	.	.	PUNCT
inlawrev-2204	314	1	reasonableness	reasonableness	NOUN
inlawrev-2204	314	2	remains	remain	VERB
inlawrev-2204	314	3	a	a	DET
inlawrev-2204	314	4	question	question	NOUN
inlawrev-2204	314	5	of	of	ADP
inlawrev-2204	314	6	fact	fact	NOUN
inlawrev-2204	314	7	to	to	PART
inlawrev-2204	314	8	be	be	AUX
inlawrev-2204	314	9	ascertained	ascertain	VERB
inlawrev-2204	314	10	upon	upon	SCONJ
inlawrev-2204	314	11	an	an	DET
inlawrev-2204	314	12	analysis	analysis	NOUN
inlawrev-2204	314	13	of	of	ADP
inlawrev-2204	314	14	the	the	DET
inlawrev-2204	314	15	facts	fact	NOUN
inlawrev-2204	314	16	of	of	ADP
inlawrev-2204	314	17	each	each	DET
inlawrev-2204	314	18	case.^	case.^	NOUN
inlawrev-2204	314	19	'	'	PUNCT
inlawrev-2204	314	20	therefore	therefore	ADV
inlawrev-2204	314	21	,	,	PUNCT
inlawrev-2204	314	22	a	a	DET
inlawrev-2204	314	23	shareholder	shareholder	NOUN
inlawrev-2204	314	24	-	-	PUNCT
inlawrev-2204	314	25	employee	employee	NOUN
inlawrev-2204	314	26	of	of	ADP
inlawrev-2204	314	27	a	a	DET
inlawrev-2204	314	28	subchapter	subchapter	NOUN
inlawrev-2204	314	29	s	s	PART
inlawrev-2204	314	30	corporation	corporation	NOUN
inlawrev-2204	314	31	desiring	desire	VERB
inlawrev-2204	314	32	to	to	PART
inlawrev-2204	314	33	shift	shift	VERB
inlawrev-2204	314	34	income	income	NOUN
inlawrev-2204	314	35	by	by	ADP
inlawrev-2204	314	36	receiving	receive	VERB
inlawrev-2204	314	37	a	a	DET
inlawrev-2204	314	38	low	low	ADJ
inlawrev-2204	314	39	salary	salary	NOUN
inlawrev-2204	314	40	should	should	AUX
inlawrev-2204	314	41	be	be	AUX
inlawrev-2204	314	42	wary	wary	ADJ
inlawrev-2204	314	43	.	.	PUNCT
inlawrev-2204	315	1	however	however	ADV
inlawrev-2204	315	2	,	,	PUNCT
inlawrev-2204	315	3	the	the	DET
inlawrev-2204	315	4	opportunity	opportunity	NOUN
inlawrev-2204	315	5	for	for	ADP
inlawrev-2204	315	6	income	income	NOUN
inlawrev-2204	315	7	shifting	shift	VERB
inlawrev-2204	315	8	within	within	ADP
inlawrev-2204	315	9	the	the	DET
inlawrev-2204	315	10	family	family	NOUN
inlawrev-2204	315	11	by	by	ADP
inlawrev-2204	315	12	this	this	DET
inlawrev-2204	315	13	means	mean	NOUN
inlawrev-2204	315	14	remains	remain	VERB
inlawrev-2204	315	15	available	available	ADJ
inlawrev-2204	315	16	if	if	SCONJ
inlawrev-2204	315	17	kept	keep	VERB
inlawrev-2204	315	18	within	within	ADP
inlawrev-2204	315	19	reasonable	reasonable	ADJ
inlawrev-2204	315	20	bounds	bound	NOUN
inlawrev-2204	315	21	.	.	PUNCT
inlawrev-2204	316	1	the	the	DET
inlawrev-2204	316	2	"	"	PUNCT
inlawrev-2204	316	3	family	family	NOUN
inlawrev-2204	316	4	"	"	PUNCT
inlawrev-2204	316	5	of	of	ADP
inlawrev-2204	316	6	the	the	DET
inlawrev-2204	316	7	shareholder	shareholder	NOUN
inlawrev-2204	316	8	is	be	AUX
inlawrev-2204	316	9	defined	define	VERB
inlawrev-2204	316	10	in	in	ADP
inlawrev-2204	316	11	section	section	NOUN
inlawrev-2204	316	12	1375(c	1375(c	NOUN
inlawrev-2204	316	13	)	)	PUNCT
inlawrev-2204	316	14	by	by	ADP
inlawrev-2204	316	15	reference	reference	NOUN
inlawrev-2204	316	16	to	to	ADP
inlawrev-2204	316	17	an	an	DET
inlawrev-2204	316	18	area	area	NOUN
inlawrev-2204	316	19	of	of	ADP
inlawrev-2204	316	20	the	the	DET
inlawrev-2204	316	21	code	code	NOUN
inlawrev-2204	316	22	applicable	applicable	ADJ
inlawrev-2204	316	23	to	to	ADP
inlawrev-2204	316	24	family	family	NOUN
inlawrev-2204	316	25	partnerships	partnership	NOUN
inlawrev-2204	316	26	.	.	PUNCT
inlawrev-2204	317	1	the	the	DET
inlawrev-2204	317	2	shareholder	shareholder	NOUN
inlawrev-2204	317	3	's	's	PART
inlawrev-2204	317	4	family	family	NOUN
inlawrev-2204	317	5	to	to	PART
inlawrev-2204	317	6	which	which	PRON
inlawrev-2204	317	7	the	the	DET
inlawrev-2204	317	8	reallocation	reallocation	NOUN
inlawrev-2204	317	9	provision	provision	NOUN
inlawrev-2204	317	10	of	of	ADP
inlawrev-2204	317	11	section	section	NOUN
inlawrev-2204	317	12	1375(c	1375(c	NOUN
inlawrev-2204	317	13	)	)	PUNCT
inlawrev-2204	317	14	is	be	AUX
inlawrev-2204	317	15	applicable	applicable	ADJ
inlawrev-2204	317	16	includes	include	VERB
inlawrev-2204	317	17	the	the	DET
inlawrev-2204	317	18	spouse	spouse	NOUN
inlawrev-2204	317	19	,	,	PUNCT
inlawrev-2204	317	20	ancestors	ancestor	NOUN
inlawrev-2204	317	21	,	,	PUNCT
inlawrev-2204	317	22	and	and	CCONJ
inlawrev-2204	317	23	lineal	lineal	ADJ
inlawrev-2204	317	24	descendants	descendant	NOUN
inlawrev-2204	317	25	.	.	PUNCT
inlawrev-2204	318	1	'^^	'^^	X
inlawrev-2204	318	2	commentators	commentator	NOUN
inlawrev-2204	318	3	have	have	AUX
inlawrev-2204	318	4	drawn	draw	VERB
inlawrev-2204	318	5	attention	attention	NOUN
inlawrev-2204	318	6	to	to	ADP
inlawrev-2204	318	7	the	the	DET
inlawrev-2204	318	8	basic	basic	ADJ
inlawrev-2204	318	9	incongruity	incongruity	NOUN
inlawrev-2204	318	10	caused	cause	VERB
inlawrev-2204	318	11	by	by	ADP
inlawrev-2204	318	12	using	use	VERB
inlawrev-2204	318	13	the	the	DET
inlawrev-2204	318	14	same	same	ADJ
inlawrev-2204	318	15	definition	definition	NOUN
inlawrev-2204	318	16	of	of	ADP
inlawrev-2204	318	17	family	family	NOUN
inlawrev-2204	318	18	for	for	ADP
inlawrev-2204	318	19	both	both	CCONJ
inlawrev-2204	318	20	the	the	DET
inlawrev-2204	318	21	subchapter	subchapter	NOUN
inlawrev-2204	318	22	s	s	PART
inlawrev-2204	318	23	corporation	corporation	NOUN
inlawrev-2204	318	24	and	and	CCONJ
inlawrev-2204	318	25	the	the	DET
inlawrev-2204	318	26	family	family	NOUN
inlawrev-2204	318	27	partnership.*^^	partnership.*^^	NOUN
inlawrev-2204	318	28	although	although	SCONJ
inlawrev-2204	318	29	both	both	CCONJ
inlawrev-2204	318	30	the	the	DET
inlawrev-2204	318	31	partnership	partnership	NOUN
inlawrev-2204	318	32	and	and	CCONJ
inlawrev-2204	318	33	subchapter	subchapter	NOUN
inlawrev-2204	318	34	s	s	PART
inlawrev-2204	318	35	rules	rule	NOUN
inlawrev-2204	318	36	were	be	AUX
inlawrev-2204	318	37	de"7d	de"7d	ADJ
inlawrev-2204	318	38	.	.	PUNCT
inlawrev-2204	319	1	at	at	ADP
inlawrev-2204	319	2	831	831	NUM
inlawrev-2204	319	3	.	.	PUNCT
inlawrev-2204	320	1	see	see	VERB
inlawrev-2204	320	2	walter	walter	PROPN
inlawrev-2204	320	3	j.	j.	PROPN
inlawrev-2204	320	4	roob	roob	PROPN
inlawrev-2204	320	5	,	,	PUNCT
inlawrev-2204	320	6	50	50	NUM
inlawrev-2204	320	7	t.c	t.c	PROPN
inlawrev-2204	320	8	.	.	PROPN
inlawrev-2204	320	9	891	891	NUM
inlawrev-2204	320	10	,	,	PUNCT
inlawrev-2204	320	11	898	898	NUM
inlawrev-2204	320	12	(	(	PUNCT
inlawrev-2204	320	13	1968	1968	NUM
inlawrev-2204	320	14	)	)	PUNCT
inlawrev-2204	320	15	;	;	PUNCT
inlawrev-2204	321	1	int	int	NOUN
inlawrev-2204	321	2	.	.	PUNCT
inlawrev-2204	322	1	rev	rev	PROPN
inlawrev-2204	322	2	.	.	PROPN
inlawrev-2204	322	3	code	code	PROPN
inlawrev-2204	322	4	of	of	ADP
inlawrev-2204	322	5	1954	1954	NUM
inlawrev-2204	322	6	,	,	PUNCT
inlawrev-2204	322	7	§	§	PROPN
inlawrev-2204	322	8	162(a)(1	162(a)(1	NUM
inlawrev-2204	322	9	)	)	PUNCT
inlawrev-2204	322	10	.	.	PUNCT
inlawrev-2204	323	1	^^57	^^57	X
inlawrev-2204	324	1	t.c	t.c	PROPN
inlawrev-2204	324	2	.	.	PROPN
inlawrev-2204	325	1	at	at	ADP
inlawrev-2204	325	2	831	831	NUM
inlawrev-2204	325	3	.	.	PUNCT
inlawrev-2204	326	1	see	see	VERB
inlawrev-2204	326	2	mayson	mayson	PROPN
inlawrev-2204	326	3	mfg	mfg	PROPN
inlawrev-2204	326	4	.	.	PROPN
inlawrev-2204	326	5	co.	co.	PROPN
inlawrev-2204	327	1	v.	v.	PROPN
inlawrev-2204	327	2	commissioner	commissioner	PROPN
inlawrev-2204	327	3	,	,	PUNCT
inlawrev-2204	327	4	178	178	NUM
inlawrev-2204	327	5	f.2d	f.2d	NOUN
inlawrev-2204	327	6	115	115	NUM
inlawrev-2204	327	7	,	,	PUNCT
inlawrev-2204	327	8	119	119	NUM
inlawrev-2204	327	9	(	(	PUNCT
inlawrev-2204	327	10	6th	6th	ADJ
inlawrev-2204	327	11	cir	cir	NOUN
inlawrev-2204	327	12	.	.	PUNCT
inlawrev-2204	327	13	1949	1949	NUM
inlawrev-2204	327	14	)	)	PUNCT
inlawrev-2204	327	15	;	;	PUNCT
inlawrev-2204	327	16	dahlem	dahlem	PROPN
inlawrev-2204	327	17	foundation	foundation	PROPN
inlawrev-2204	327	18	,	,	PUNCT
inlawrev-2204	327	19	inc	inc	PROPN
inlawrev-2204	327	20	.	.	PROPN
inlawrev-2204	327	21	,	,	PUNCT
inlawrev-2204	327	22	54	54	NUM
inlawrev-2204	327	23	t.c	t.c	PROPN
inlawrev-2204	327	24	.	.	PROPN
inlawrev-2204	327	25	1566	1566	NUM
inlawrev-2204	327	26	,	,	PUNCT
inlawrev-2204	327	27	1580	1580	NUM
inlawrev-2204	327	28	(	(	PUNCT
inlawrev-2204	327	29	1970	1970	NUM
inlawrev-2204	327	30	)	)	PUNCT
inlawrev-2204	327	31	.	.	PUNCT
inlawrev-2204	327	32	^^57	^^57	X
inlawrev-2204	328	1	t.c	t.c	PROPN
inlawrev-2204	328	2	.	.	PROPN
inlawrev-2204	329	1	at	at	ADP
inlawrev-2204	329	2	833	833	NUM
inlawrev-2204	329	3	.	.	PUNCT
inlawrev-2204	330	1	5'c/.	5'c/.	NUM
inlawrev-2204	330	2	mayson	mayson	PROPN
inlawrev-2204	330	3	mfg	mfg	PROPN
inlawrev-2204	330	4	.	.	PROPN
inlawrev-2204	330	5	co.	co.	PROPN
inlawrev-2204	331	1	v.	v.	PROPN
inlawrev-2204	331	2	commissioner	commissioner	PROPN
inlawrev-2204	331	3	,	,	PUNCT
inlawrev-2204	331	4	178	178	NUM
inlawrev-2204	331	5	f.2d	f.2d	SYM
inlawrev-2204	331	6	115	115	NUM
inlawrev-2204	331	7	(	(	PUNCT
inlawrev-2204	331	8	6th	6th	ADJ
inlawrev-2204	331	9	cir	cir	NOUN
inlawrev-2204	331	10	.	.	PUNCT
inlawrev-2204	331	11	1949	1949	NUM
inlawrev-2204	331	12	)	)	PUNCT
inlawrev-2204	331	13	.	.	PUNCT
inlawrev-2204	332	1	*	*	PUNCT
inlawrev-2204	332	2	°	°	NUM
inlawrev-2204	332	3	int	int	NOUN
inlawrev-2204	332	4	.	.	PUNCT
inlawrev-2204	333	1	rev	rev	PROPN
inlawrev-2204	333	2	.	.	PROPN
inlawrev-2204	333	3	code	code	PROPN
inlawrev-2204	333	4	of	of	ADP
inlawrev-2204	333	5	1954	1954	NUM
inlawrev-2204	333	6	,	,	PUNCT
inlawrev-2204	333	7	§	§	PROPN
inlawrev-2204	333	8	§	§	PROPN
inlawrev-2204	333	9	1375(c	1375(c	NOUN
inlawrev-2204	333	10	)	)	PUNCT
inlawrev-2204	333	11	,	,	PUNCT
inlawrev-2204	333	12	704(e)(3	704(e)(3	NUM
inlawrev-2204	333	13	)	)	PUNCT
inlawrev-2204	333	14	.	.	PUNCT
inlawrev-2204	334	1	subsection	subsection	NOUN
inlawrev-2204	334	2	704(e)(3	704(e)(3	NOUN
inlawrev-2204	334	3	)	)	PUNCT
inlawrev-2204	334	4	provides	provide	VERB
inlawrev-2204	334	5	the	the	DET
inlawrev-2204	334	6	definition	definition	NOUN
inlawrev-2204	334	7	of	of	ADP
inlawrev-2204	334	8	family	family	NOUN
inlawrev-2204	334	9	of	of	ADP
inlawrev-2204	334	10	an	an	DET
inlawrev-2204	334	11	individual	individual	NOUN
inlawrev-2204	334	12	as	as	ADP
inlawrev-2204	334	13	'	'	VERB
inlawrev-2204	334	14	*	*	PUNCT
inlawrev-2204	334	15	only	only	ADV
inlawrev-2204	334	16	his	his	PRON
inlawrev-2204	334	17	spouse	spouse	NOUN
inlawrev-2204	334	18	,	,	PUNCT
inlawrev-2204	334	19	ancestors	ancestor	NOUN
inlawrev-2204	334	20	,	,	PUNCT
inlawrev-2204	334	21	and	and	CCONJ
inlawrev-2204	334	22	lineal	lineal	ADJ
inlawrev-2204	334	23	descendants	descendant	NOUN
inlawrev-2204	334	24	,	,	PUNCT
inlawrev-2204	334	25	and	and	CCONJ
inlawrev-2204	334	26	any	any	DET
inlawrev-2204	334	27	trusts	trust	NOUN
inlawrev-2204	334	28	for	for	ADP
inlawrev-2204	334	29	the	the	DET
inlawrev-2204	334	30	primary	primary	ADJ
inlawrev-2204	334	31	benefit	benefit	NOUN
inlawrev-2204	334	32	of	of	ADP
inlawrev-2204	334	33	such	such	ADJ
inlawrev-2204	334	34	persons	person	NOUN
inlawrev-2204	334	35	.	.	PUNCT
inlawrev-2204	334	36	"	"	PUNCT
inlawrev-2204	335	1	*	*	PUNCT
inlawrev-2204	335	2	^b	^b	PROPN
inlawrev-2204	335	3	.	.	PUNCT
inlawrev-2204	335	4	bittker	bittker	PROPN
inlawrev-2204	335	5	&	&	CCONJ
inlawrev-2204	335	6	j.	j.	PROPN
inlawrev-2204	335	7	eustice	eustice	PROPN
inlawrev-2204	335	8	116.05(2	116.05(2	NUM
inlawrev-2204	335	9	)	)	PUNCT
inlawrev-2204	335	10	,	,	PUNCT
inlawrev-2204	335	11	at	at	ADP
inlawrev-2204	335	12	6	6	NUM
inlawrev-2204	335	13	-	-	SYM
inlawrev-2204	335	14	20	20	NUM
inlawrev-2204	335	15	.	.	PUNCT
inlawrev-2204	336	1	512	512	NUM
inlawrev-2204	336	2	indiana	indiana	PROPN
inlawrev-2204	336	3	law	law	PROPN
inlawrev-2204	336	4	review	review	NOUN
inlawrev-2204	336	5	[	[	X
inlawrev-2204	336	6	vol	vol	NOUN
inlawrev-2204	336	7	.	.	PUNCT
inlawrev-2204	336	8	9:500	9:500	NUM
inlawrev-2204	336	9	signed	sign	VERB
inlawrev-2204	336	10	to	to	PART
inlawrev-2204	336	11	prevent	prevent	VERB
inlawrev-2204	336	12	intra	intra	ADJ
inlawrev-2204	336	13	-	-	ADJ
inlawrev-2204	336	14	family	family	ADJ
inlawrev-2204	336	15	assignment	assignment	NOUN
inlawrev-2204	336	16	of	of	ADP
inlawrev-2204	336	17	income,*^	income,*^	NOUN
inlawrev-2204	336	18	the	the	DET
inlawrev-2204	336	19	subchapter	subchapter	NOUN
inlawrev-2204	336	20	s	s	PART
inlawrev-2204	336	21	rules	rule	NOUN
inlawrev-2204	336	22	are	be	AUX
inlawrev-2204	336	23	,	,	PUNCT
inlawrev-2204	336	24	in	in	ADP
inlawrev-2204	336	25	some	some	DET
inlawrev-2204	336	26	respects	respect	NOUN
inlawrev-2204	336	27	,	,	PUNCT
inlawrev-2204	336	28	much	much	ADV
inlawrev-2204	336	29	broader	broad	ADJ
inlawrev-2204	336	30	.	.	PUNCT
inlawrev-2204	336	31	"	"	PUNCT
inlawrev-2204	337	1	unlike	unlike	ADP
inlawrev-2204	337	2	the	the	DET
inlawrev-2204	337	3	partnership	partnership	NOUN
inlawrev-2204	337	4	provision	provision	NOUN
inlawrev-2204	337	5	,	,	PUNCT
inlawrev-2204	337	6	section	section	NOUN
inlawrev-2204	337	7	1375(c	1375(c	NOUN
inlawrev-2204	337	8	)	)	PUNCT
inlawrev-2204	337	9	permits	permit	VERB
inlawrev-2204	337	10	a	a	DET
inlawrev-2204	337	11	reallocation	reallocation	NOUN
inlawrev-2204	337	12	to	to	PART
inlawrev-2204	337	13	reflect	reflect	VERB
inlawrev-2204	337	14	the	the	DET
inlawrev-2204	337	15	value	value	NOUN
inlawrev-2204	337	16	of	of	ADP
inlawrev-2204	337	17	a	a	DET
inlawrev-2204	337	18	shareholder	shareholder	NOUN
inlawrev-2204	337	19	's	's	PART
inlawrev-2204	337	20	services	service	NOUN
inlawrev-2204	337	21	not	not	PART
inlawrev-2204	337	22	only	only	ADV
inlawrev-2204	337	23	where	where	SCONJ
inlawrev-2204	337	24	the	the	DET
inlawrev-2204	337	25	other	other	ADJ
inlawrev-2204	337	26	members	member	NOUN
inlawrev-2204	337	27	of	of	ADP
inlawrev-2204	337	28	his	his	PRON
inlawrev-2204	337	29	family	family	NOUN
inlawrev-2204	337	30	acquired	acquire	VERB
inlawrev-2204	337	31	their	their	PRON
inlawrev-2204	337	32	stock	stock	NOUN
inlawrev-2204	337	33	from	from	ADP
inlawrev-2204	337	34	him	he	PRON
inlawrev-2204	337	35	,	,	PUNCT
inlawrev-2204	337	36	but	but	CCONJ
inlawrev-2204	337	37	also	also	ADV
inlawrev-2204	337	38	where	where	SCONJ
inlawrev-2204	337	39	their	their	PRON
inlawrev-2204	337	40	stock	stock	NOUN
inlawrev-2204	337	41	was	be	AUX
inlawrev-2204	337	42	acquired	acquire	VERB
inlawrev-2204	337	43	from	from	ADP
inlawrev-2204	337	44	outsiders	outsider	NOUN
inlawrev-2204	337	45	.	.	PUNCT
inlawrev-2204	338	1	^^	^^	PUNCT
inlawrev-2204	338	2	for	for	ADP
inlawrev-2204	338	3	example	example	NOUN
inlawrev-2204	338	4	,	,	PUNCT
inlawrev-2204	338	5	the	the	DET
inlawrev-2204	338	6	source	source	NOUN
inlawrev-2204	338	7	of	of	ADP
inlawrev-2204	338	8	the	the	DET
inlawrev-2204	338	9	family	family	NOUN
inlawrev-2204	338	10	members	member	NOUN
inlawrev-2204	338	11	'	'	PART
inlawrev-2204	338	12	stock	stock	NOUN
inlawrev-2204	338	13	is	be	AUX
inlawrev-2204	338	14	irrelevant	irrelevant	ADJ
inlawrev-2204	338	15	to	to	ADP
inlawrev-2204	338	16	the	the	DET
inlawrev-2204	338	17	commissioner	commissioner	NOUN
inlawrev-2204	338	18	's	's	PART
inlawrev-2204	338	19	power	power	NOUN
inlawrev-2204	338	20	to	to	PART
inlawrev-2204	338	21	reallocate	reallocate	VERB
inlawrev-2204	338	22	dividends	dividend	NOUN
inlawrev-2204	338	23	of	of	ADP
inlawrev-2204	338	24	a	a	DET
inlawrev-2204	338	25	subchapter	subchapter	NOUN
inlawrev-2204	338	26	s	s	NOUN
inlawrev-2204	338	27	corporation.^^	corporation.^^	NOUN
inlawrev-2204	338	28	however	however	ADV
inlawrev-2204	338	29	,	,	PUNCT
inlawrev-2204	338	30	only	only	ADV
inlawrev-2204	338	31	partnership	partnership	NOUN
inlawrev-2204	338	32	interests	interest	NOUN
inlawrev-2204	338	33	which	which	PRON
inlawrev-2204	338	34	are	be	AUX
inlawrev-2204	338	35	transferred	transfer	VERB
inlawrev-2204	338	36	by	by	ADP
inlawrev-2204	338	37	gift	gift	NOUN
inlawrev-2204	338	38	to	to	ADP
inlawrev-2204	338	39	members	member	NOUN
inlawrev-2204	338	40	of	of	ADP
inlawrev-2204	338	41	the	the	DET
inlawrev-2204	338	42	transferor	transferor	NOUN
inlawrev-2204	338	43	's	's	PART
inlawrev-2204	338	44	family	family	NOUN
inlawrev-2204	338	45	will	will	AUX
inlawrev-2204	338	46	invoke	invoke	VERB
inlawrev-2204	338	47	the	the	DET
inlawrev-2204	338	48	partnership	partnership	NOUN
inlawrev-2204	338	49	reallocation	reallocation	NOUN
inlawrev-2204	338	50	rules	rule	NOUN
inlawrev-2204	338	51	designed	design	VERB
inlawrev-2204	338	52	to	to	PART
inlawrev-2204	338	53	prevent	prevent	VERB
inlawrev-2204	338	54	assignment	assignment	NOUN
inlawrev-2204	338	55	of	of	ADP
inlawrev-2204	338	56	income	income	NOUN
inlawrev-2204	338	57	.	.	PUNCT
inlawrev-2204	339	1	"	"	PUNCT
inlawrev-2204	339	2	"	"	PUNCT
inlawrev-2204	339	3	^	^	PUNCT
inlawrev-2204	339	4	thus	thus	ADV
inlawrev-2204	339	5	,	,	PUNCT
inlawrev-2204	339	6	the	the	DET
inlawrev-2204	339	7	subchapter	subchapter	NOUN
inlawrev-2204	339	8	s	s	PART
inlawrev-2204	339	9	provision	provision	NOUN
inlawrev-2204	339	10	granting	grant	VERB
inlawrev-2204	339	11	the	the	DET
inlawrev-2204	339	12	commissioner	commissioner	NOUN
inlawrev-2204	339	13	power	power	NOUN
inlawrev-2204	339	14	to	to	PART
inlawrev-2204	339	15	reallocate	reallocate	VERB
inlawrev-2204	339	16	dividends	dividend	NOUN
inlawrev-2204	339	17	is	be	AUX
inlawrev-2204	339	18	much	much	ADV
inlawrev-2204	339	19	broader	broad	ADJ
inlawrev-2204	339	20	than	than	ADP
inlawrev-2204	339	21	simlar	simlar	ADJ
inlawrev-2204	339	22	provisions	provision	NOUN
inlawrev-2204	339	23	with	with	ADP
inlawrev-2204	339	24	respect	respect	NOUN
inlawrev-2204	339	25	to	to	ADP
inlawrev-2204	339	26	family	family	NOUN
inlawrev-2204	339	27	partnerships.^^	partnerships.^^	NOUN
inlawrev-2204	340	1	although	although	SCONJ
inlawrev-2204	340	2	there	there	PRON
inlawrev-2204	340	3	is	be	VERB
inlawrev-2204	340	4	no	no	DET
inlawrev-2204	340	5	apparent	apparent	ADJ
inlawrev-2204	340	6	explanation	explanation	NOUN
inlawrev-2204	340	7	for	for	ADP
inlawrev-2204	340	8	this	this	DET
inlawrev-2204	340	9	disparate	disparate	ADJ
inlawrev-2204	340	10	treatment	treatment	NOUN
inlawrev-2204	340	11	,	,	PUNCT
inlawrev-2204	340	12	it	it	PRON
inlawrev-2204	340	13	remains	remain	VERB
inlawrev-2204	340	14	.	.	PUNCT
inlawrev-2204	341	1	one	one	NUM
inlawrev-2204	341	2	oddity	oddity	NOUN
inlawrev-2204	341	3	has	have	AUX
inlawrev-2204	341	4	escaped	escape	VERB
inlawrev-2204	341	5	the	the	DET
inlawrev-2204	341	6	scope	scope	NOUN
inlawrev-2204	341	7	of	of	ADP
inlawrev-2204	341	8	section	section	NOUN
inlawrev-2204	341	9	1375(c	1375(c	NOUN
inlawrev-2204	341	10	)	)	PUNCT
inlawrev-2204	341	11	.	.	PUNCT
inlawrev-2204	342	1	the	the	DET
inlawrev-2204	342	2	section	section	NOUN
inlawrev-2204	342	3	is	be	AUX
inlawrev-2204	342	4	aimed	aim	VERB
inlawrev-2204	342	5	at	at	ADP
inlawrev-2204	342	6	the	the	DET
inlawrev-2204	342	7	obvious	obvious	ADJ
inlawrev-2204	342	8	ploy	ploy	NOUN
inlawrev-2204	342	9	of	of	ADP
inlawrev-2204	342	10	a	a	DET
inlawrev-2204	342	11	father	father	NOUN
inlawrev-2204	342	12	-	-	PUNCT
inlawrev-2204	342	13	shareholder	shareholder	NOUN
inlawrev-2204	342	14	working	work	VERB
inlawrev-2204	342	15	for	for	ADP
inlawrev-2204	342	16	the	the	DET
inlawrev-2204	342	17	corporation	corporation	NOUN
inlawrev-2204	342	18	at	at	ADP
inlawrev-2204	342	19	an	an	DET
inlawrev-2204	342	20	inadequate	inadequate	ADJ
inlawrev-2204	342	21	salary	salary	NOUN
inlawrev-2204	342	22	,	,	PUNCT
inlawrev-2204	342	23	thus	thus	ADV
inlawrev-2204	342	24	transferring	transfer	VERB
inlawrev-2204	342	25	income	income	NOUN
inlawrev-2204	342	26	via	via	ADP
inlawrev-2204	342	27	larger	large	ADJ
inlawrev-2204	342	28	dividends	dividend	NOUN
inlawrev-2204	342	29	to	to	ADP
inlawrev-2204	342	30	his	his	PRON
inlawrev-2204	342	31	family	family	NOUN
inlawrev-2204	342	32	members	member	NOUN
inlawrev-2204	342	33	who	who	PRON
inlawrev-2204	342	34	are	be	AUX
inlawrev-2204	342	35	shareholders	shareholder	NOUN
inlawrev-2204	342	36	.	.	PUNCT
inlawrev-2204	343	1	but	but	CCONJ
inlawrev-2204	343	2	what	what	PRON
inlawrev-2204	343	3	if	if	SCONJ
inlawrev-2204	343	4	the	the	DET
inlawrev-2204	343	5	father	father	NOUN
inlawrev-2204	343	6	conveys	convey	VERB
inlawrev-2204	343	7	all	all	PRON
inlawrev-2204	343	8	of	of	ADP
inlawrev-2204	343	9	his	his	PRON
inlawrev-2204	343	10	stock	stock	NOUN
inlawrev-2204	343	11	to	to	ADP
inlawrev-2204	343	12	his	his	PRON
inlawrev-2204	343	13	family	family	NOUN
inlawrev-2204	343	14	?	?	PUNCT
inlawrev-2204	344	1	obviously	obviously	ADV
inlawrev-2204	344	2	,	,	PUNCT
inlawrev-2204	344	3	he	he	PRON
inlawrev-2204	344	4	is	be	AUX
inlawrev-2204	344	5	no	no	ADV
inlawrev-2204	344	6	longer	long	ADV
inlawrev-2204	344	7	a	a	DET
inlawrev-2204	344	8	shareholder	shareholder	NOUN
inlawrev-2204	344	9	.	.	PUNCT
inlawrev-2204	345	1	thus	thus	ADV
inlawrev-2204	345	2	,	,	PUNCT
inlawrev-2204	345	3	if	if	SCONJ
inlawrev-2204	345	4	his	his	PRON
inlawrev-2204	345	5	salary	salary	NOUN
inlawrev-2204	345	6	does	do	AUX
inlawrev-2204	345	7	not	not	PART
inlawrev-2204	345	8	reflect	reflect	VERB
inlawrev-2204	345	9	the	the	DET
inlawrev-2204	345	10	value	value	NOUN
inlawrev-2204	345	11	of	of	ADP
inlawrev-2204	345	12	his	his	PRON
inlawrev-2204	345	13	services	service	NOUN
inlawrev-2204	345	14	to	to	ADP
inlawrev-2204	345	15	the	the	DET
inlawrev-2204	345	16	corporation	corporation	NOUN
inlawrev-2204	345	17	,	,	PUNCT
inlawrev-2204	345	18	the	the	DET
inlawrev-2204	345	19	commissioner	commissioner	NOUN
inlawrev-2204	345	20	does	do	AUX
inlawrev-2204	345	21	not	not	PART
inlawrev-2204	345	22	have	have	VERB
inlawrev-2204	345	23	section	section	NOUN
inlawrev-2204	345	24	1375(c	1375(c	NOUN
inlawrev-2204	345	25	)	)	PUNCT
inlawrev-2204	345	26	available	available	ADJ
inlawrev-2204	345	27	for	for	ADP
inlawrev-2204	345	28	use	use	NOUN
inlawrev-2204	345	29	in	in	ADP
inlawrev-2204	345	30	reallocating	reallocate	VERB
inlawrev-2204	345	31	dividends	dividend	NOUN
inlawrev-2204	345	32	.	.	PUNCT
inlawrev-2204	346	1	any	any	DET
inlawrev-2204	346	2	reallocation	reallocation	NOUN
inlawrev-2204	346	3	by	by	ADP
inlawrev-2204	346	4	the	the	DET
inlawrev-2204	346	5	commissioner	commissioner	NOUN
inlawrev-2204	346	6	would	would	AUX
inlawrev-2204	346	7	presumably	presumably	ADV
inlawrev-2204	346	8	be	be	AUX
inlawrev-2204	346	9	based	base	VERB
inlawrev-2204	346	10	on	on	ADP
inlawrev-2204	346	11	general	general	ADJ
inlawrev-2204	346	12	assignment	assignment	NOUN
inlawrev-2204	346	13	of	of	ADP
inlawrev-2204	346	14	income	income	NOUN
inlawrev-2204	346	15	principles.^	principles.^	NOUN
inlawrev-2204	346	16	®	®	NOUN
inlawrev-2204	346	17	in	in	ADP
inlawrev-2204	346	18	summary	summary	NOUN
inlawrev-2204	346	19	,	,	PUNCT
inlawrev-2204	346	20	a	a	DET
inlawrev-2204	346	21	shareholder	shareholder	NOUN
inlawrev-2204	346	22	-	-	PUNCT
inlawrev-2204	346	23	employee	employee	NOUN
inlawrev-2204	346	24	of	of	ADP
inlawrev-2204	346	25	a	a	DET
inlawrev-2204	346	26	subchapter	subchapter	NOUN
inlawrev-2204	346	27	s	s	PART
inlawrev-2204	346	28	corporation	corporation	NOUN
inlawrev-2204	346	29	can	can	AUX
inlawrev-2204	346	30	successfully	successfully	ADV
inlawrev-2204	346	31	shift	shift	VERB
inlawrev-2204	346	32	income	income	NOUN
inlawrev-2204	346	33	to	to	ADP
inlawrev-2204	346	34	family	family	NOUN
inlawrev-2204	346	35	members	member	NOUN
inlawrev-2204	346	36	who	who	PRON
inlawrev-2204	346	37	are	be	AUX
inlawrev-2204	346	38	also	also	ADV
inlawrev-2204	346	39	shareholders	shareholder	NOUN
inlawrev-2204	346	40	of	of	ADP
inlawrev-2204	346	41	the	the	DET
inlawrev-2204	346	42	subchapter	subchapter	NOUN
inlawrev-2204	346	43	s	s	NOUN
inlawrev-2204	346	44	corporaton	corporaton	NOUN
inlawrev-2204	346	45	by	by	ADP
inlawrev-2204	346	46	having	have	VERB
inlawrev-2204	346	47	the	the	DET
inlawrev-2204	346	48	corporation	corporation	NOUN
inlawrev-2204	346	49	pay	pay	VERB
inlawrev-2204	346	50	him	he	PRON
inlawrev-2204	346	51	the	the	DET
inlawrev-2204	346	52	minimum	minimum	ADJ
inlawrev-2204	346	53	reasonable	reasonable	ADJ
inlawrev-2204	346	54	salary	salary	NOUN
inlawrev-2204	346	55	.	.	PUNCT
inlawrev-2204	347	1	this	this	DET
inlawrev-2204	347	2	technique	technique	NOUN
inlawrev-2204	347	3	leaves	leave	VERB
inlawrev-2204	347	4	more	more	ADJ
inlawrev-2204	347	5	corporate	corporate	ADJ
inlawrev-2204	347	6	earnings	earning	NOUN
inlawrev-2204	347	7	and	and	CCONJ
inlawrev-2204	347	8	profits	profit	NOUN
inlawrev-2204	347	9	to	to	PART
inlawrev-2204	347	10	be	be	AUX
inlawrev-2204	347	11	distributed	distribute	VERB
inlawrev-2204	347	12	as	as	ADP
inlawrev-2204	347	13	dividends	dividend	NOUN
inlawrev-2204	347	14	.	.	PUNCT
inlawrev-2204	348	1	successful	successful	ADJ
inlawrev-2204	348	2	shifting	shifting	NOUN
inlawrev-2204	348	3	of	of	ADP
inlawrev-2204	348	4	income	income	NOUN
inlawrev-2204	348	5	by	by	ADP
inlawrev-2204	348	6	this	this	DET
inlawrev-2204	348	7	device	device	NOUN
inlawrev-2204	348	8	will	will	AUX
inlawrev-2204	348	9	depend	depend	VERB
inlawrev-2204	348	10	largely	largely	ADV
inlawrev-2204	348	11	upon	upon	SCONJ
inlawrev-2204	348	12	compliance	compliance	NOUN
inlawrev-2204	348	13	with	with	ADP
inlawrev-2204	348	14	section	section	NOUN
inlawrev-2204	348	15	1375(c	1375(c	NOUN
inlawrev-2204	348	16	)	)	PUNCT
inlawrev-2204	348	17	.	.	PUNCT
inlawrev-2204	349	1	this	this	DET
inlawrev-2204	349	2	section	section	NOUN
inlawrev-2204	349	3	gives	give	VERB
inlawrev-2204	349	4	the	the	DET
inlawrev-2204	349	5	commissioner	commissioner	NOUN
inlawrev-2204	349	6	the	the	DET
inlawrev-2204	349	7	power	power	NOUN
inlawrev-2204	349	8	to	to	PART
inlawrev-2204	349	9	reallocate	reallocate	VERB
inlawrev-2204	349	10	dividends	dividend	NOUN
inlawrev-2204	349	11	among	among	ADP
inlawrev-2204	349	12	the	the	DET
inlawrev-2204	349	13	family	family	NOUN
inlawrev-2204	349	14	members	member	NOUN
inlawrev-2204	349	15	if	if	SCONJ
inlawrev-2204	349	16	he	he	PRON
inlawrev-2204	349	17	determines	determine	VERB
inlawrev-2204	349	18	that	that	SCONJ
inlawrev-2204	349	19	the	the	DET
inlawrev-2204	349	20	salary	salary	NOUN
inlawrev-2204	349	21	paid	pay	VERB
inlawrev-2204	349	22	to	to	ADP
inlawrev-2204	349	23	the	the	DET
inlawrev-2204	349	24	shareholder	shareholder	NOUN
inlawrev-2204	349	25	-	-	PUNCT
inlawrev-2204	349	26	employee	employee	NOUN
inlawrev-2204	349	27	was	be	AUX
inlawrev-2204	349	28	unreasonably	unreasonably	ADV
inlawrev-2204	349	29	low	low	ADJ
inlawrev-2204	349	30	.	.	PUNCT
inlawrev-2204	350	1	once	once	ADV
inlawrev-2204	350	2	a	a	DET
inlawrev-2204	350	3	reallocation	reallocation	NOUN
inlawrev-2204	350	4	is	be	AUX
inlawrev-2204	350	5	made	make	VERB
inlawrev-2204	350	6	,	,	PUNCT
inlawrev-2204	350	7	the	the	DET
inlawrev-2204	350	8	burden	burden	NOUN
inlawrev-2204	350	9	of	of	ADP
inlawrev-2204	350	10	proof	proof	NOUN
inlawrev-2204	350	11	is	be	AUX
inlawrev-2204	350	12	on	on	ADP
inlawrev-2204	350	13	the	the	DET
inlawrev-2204	350	14	taxpayer	taxpayer	NOUN
inlawrev-2204	350	15	to	to	PART
inlawrev-2204	350	16	show	show	VERB
inlawrev-2204	350	17	that	that	SCONJ
inlawrev-2204	350	18	the	the	DET
inlawrev-2204	350	19	salary	salary	NOUN
inlawrev-2204	350	20	^"^cf	^"^cf	PROPN
inlawrev-2204	350	21	.	.	PUNCT
inlawrev-2204	351	1	beck	beck	NOUN
inlawrev-2204	351	2	,	,	PUNCT
inlawrev-2204	351	3	use	use	NOUN
inlawrev-2204	351	4	of	of	ADP
inlawrev-2204	351	5	the	the	DET
inlawrev-2204	351	6	family	family	NOUN
inlawrev-2204	351	7	partnership	partnership	NOUN
inlawrev-2204	351	8	as	as	ADP
inlawrev-2204	351	9	an	an	DET
inlawrev-2204	351	10	operating	operating	NOUN
inlawrev-2204	351	11	device	device	NOUN
inlawrev-2204	351	12	—	—	PUNCT
inlawrev-2204	351	13	the	the	DET
inlawrev-2204	351	14	new	new	ADJ
inlawrev-2204	351	15	regulations	regulation	NOUN
inlawrev-2204	351	16	,	,	PUNCT
inlawrev-2204	351	17	1954	1954	NUM
inlawrev-2204	351	18	n.y.u	n.y.u	NOUN
inlawrev-2204	351	19	.	.	PUNCT
inlawrev-2204	351	20	12th	12th	ADJ
inlawrev-2204	351	21	inst	inst	NOUN
inlawrev-2204	351	22	,	,	PUNCT
inlawrev-2204	351	23	on	on	ADP
inlawrev-2204	351	24	fed	fed	PROPN
inlawrev-2204	351	25	.	.	PUNCT
inlawrev-2204	352	1	tax	tax	NOUN
inlawrev-2204	352	2	.	.	PUNCT
inlawrev-2204	353	1	603	603	NUM
inlawrev-2204	353	2	.	.	PUNCT
inlawrev-2204	354	1	^^b	^^b	PROPN
inlawrev-2204	354	2	.	.	PUNCT
inlawrev-2204	355	1	bittker	bittker	PROPN
inlawrev-2204	355	2	&	&	CCONJ
inlawrev-2204	355	3	j.	j.	PROPN
inlawrev-2204	355	4	eustice	eustice	PROPN
inlawrev-2204	355	5	1(6.05(2	1(6.05(2	NUM
inlawrev-2204	355	6	)	)	PUNCT
inlawrev-2204	355	7	,	,	PUNCT
inlawrev-2204	355	8	at	at	ADP
inlawrev-2204	355	9	6	6	NUM
inlawrev-2204	355	10	-	-	SYM
inlawrev-2204	355	11	20	20	NUM
inlawrev-2204	355	12	.	.	PUNCT
inlawrev-2204	356	1	*	*	PUNCT
inlawrev-2204	356	2	^c/.	^c/.	DET
inlawrev-2204	356	3	int	int	NOUN
inlawrev-2204	356	4	.	.	PUNCT
inlawrev-2204	357	1	rev	rev	PROPN
inlawrev-2204	357	2	.	.	PROPN
inlawrev-2204	357	3	code	code	NOUN
inlawrev-2204	357	4	op	op	NOUN
inlawrev-2204	357	5	1954	1954	NUM
inlawrev-2204	357	6	,	,	PUNCT
inlawrev-2204	357	7	§	§	PROPN
inlawrev-2204	357	8	1375(c	1375(c	NOUN
inlawrev-2204	357	9	)	)	PUNCT
inlawrev-2204	357	10	.	.	PUNCT
inlawrev-2204	358	1	*	*	PUNCT
inlawrev-2204	358	2	6	6	NUM
inlawrev-2204	358	3	/	/	SYM
inlawrev-2204	358	4	cz	cz	NOUN
inlawrev-2204	358	5	.	.	PUNCT
inlawrev-2204	359	1	§	§	PROPN
inlawrev-2204	359	2	704(e	704(e	PROPN
inlawrev-2204	359	3	)	)	PUNCT
inlawrev-2204	359	4	.	.	PUNCT
inlawrev-2204	360	1	'	'	PUNCT
inlawrev-2204	360	2	^b	^b	NOUN
inlawrev-2204	360	3	.	.	PUNCT
inlawrev-2204	360	4	bittker	bittker	PROPN
inlawrev-2204	360	5	&	&	CCONJ
inlawrev-2204	360	6	j.	j.	PROPN
inlawrev-2204	360	7	eustice	eustice	PROPN
inlawrev-2204	360	8	if	if	SCONJ
inlawrev-2204	360	9	6.05(2	6.05(2	NUM
inlawrev-2204	360	10	)	)	PUNCT
inlawrev-2204	360	11	,	,	PUNCT
inlawrev-2204	360	12	at	at	ADP
inlawrev-2204	360	13	6	6	NUM
inlawrev-2204	360	14	-	-	SYM
inlawrev-2204	360	15	20	20	NUM
inlawrev-2204	360	16	.	.	PUNCT
inlawrev-2204	361	1	^«c/.	^«c/.	PROPN
inlawrev-2204	361	2	lucas	lucas	PROPN
inlawrev-2204	361	3	v.	v.	PROPN
inlawrev-2204	361	4	earl	earl	PROPN
inlawrev-2204	361	5	,	,	PUNCT
inlawrev-2204	361	6	281	281	NUM
inlawrev-2204	361	7	u.s	u.s	PROPN
inlawrev-2204	361	8	.	.	PROPN
inlawrev-2204	361	9	112	112	NUM
inlawrev-2204	361	10	(	(	PUNCT
inlawrev-2204	361	11	1940	1940	NUM
inlawrev-2204	361	12	)	)	PUNCT
inlawrev-2204	361	13	.	.	PUNCT
inlawrev-2204	362	1	1976	1976	NUM
inlawrev-2204	362	2	]	]	PUNCT
inlawrev-2204	362	3	subchapter	subchapter	NOUN
inlawrev-2204	362	4	s	s	PART
inlawrev-2204	362	5	income	income	NOUN
inlawrev-2204	362	6	shifting	shift	VERB
inlawrev-2204	362	7	513	513	NUM
inlawrev-2204	362	8	was	be	AUX
inlawrev-2204	362	9	reasonable	reasonable	ADJ
inlawrev-2204	362	10	.	.	PUNCT
inlawrev-2204	363	1	the	the	DET
inlawrev-2204	363	2	commissioner	commissioner	NOUN
inlawrev-2204	363	3	's	's	PART
inlawrev-2204	363	4	power	power	NOUN
inlawrev-2204	363	5	to	to	PART
inlawrev-2204	363	6	reallocate	reallocate	VERB
inlawrev-2204	363	7	dividends	dividend	NOUN
inlawrev-2204	363	8	is	be	AUX
inlawrev-2204	363	9	limited	limit	VERB
inlawrev-2204	363	10	to	to	ADP
inlawrev-2204	363	11	the	the	DET
inlawrev-2204	363	12	shareholder	shareholder	NOUN
inlawrev-2204	363	13	's	's	PART
inlawrev-2204	363	14	family	family	NOUN
inlawrev-2204	363	15	.	.	PUNCT
inlawrev-2204	364	1	thus	thus	ADV
inlawrev-2204	364	2	,	,	PUNCT
inlawrev-2204	364	3	paying	pay	VERB
inlawrev-2204	364	4	a	a	DET
inlawrev-2204	364	5	minimum	minimum	ADJ
inlawrev-2204	364	6	salary	salary	NOUN
inlawrev-2204	364	7	to	to	ADP
inlawrev-2204	364	8	a	a	DET
inlawrev-2204	364	9	shareholder	shareholder	NOUN
inlawrev-2204	364	10	-	-	PUNCT
inlawrev-2204	364	11	employee	employee	NOUN
inlawrev-2204	364	12	can	can	AUX
inlawrev-2204	364	13	effectively	effectively	ADV
inlawrev-2204	364	14	shift	shift	VERB
inlawrev-2204	364	15	income	income	NOUN
inlawrev-2204	364	16	if	if	SCONJ
inlawrev-2204	364	17	kept	keep	VERB
inlawrev-2204	364	18	within	within	ADP
inlawrev-2204	364	19	reasonable	reasonable	ADJ
inlawrev-2204	364	20	bounds	bound	NOUN
inlawrev-2204	364	21	.	.	PUNCT
inlawrev-2204	365	1	c.	c.	PROPN
inlawrev-2204	365	2	conveyance	conveyance	PROPN
inlawrev-2204	365	3	and	and	CCONJ
inlawrev-2204	365	4	leaseback	leaseback	NOUN
inlawrev-2204	365	5	perhaps	perhaps	ADV
inlawrev-2204	365	6	the	the	DET
inlawrev-2204	365	7	most	most	ADV
inlawrev-2204	365	8	common	common	ADJ
inlawrev-2204	365	9	device	device	NOUN
inlawrev-2204	365	10	to	to	PART
inlawrev-2204	365	11	shift	shift	VERB
inlawrev-2204	365	12	income	income	NOUN
inlawrev-2204	365	13	within	within	ADP
inlawrev-2204	365	14	the	the	DET
inlawrev-2204	365	15	family	family	NOUN
inlawrev-2204	365	16	unit	unit	NOUN
inlawrev-2204	365	17	is	be	AUX
inlawrev-2204	365	18	the	the	DET
inlawrev-2204	365	19	conveyance	conveyance	NOUN
inlawrev-2204	365	20	and	and	CCONJ
inlawrev-2204	365	21	leaseback	leaseback	NOUN
inlawrev-2204	365	22	.	.	PUNCT
inlawrev-2204	366	1	for	for	ADP
inlawrev-2204	366	2	example	example	NOUN
inlawrev-2204	366	3	,	,	PUNCT
inlawrev-2204	366	4	a	a	DET
inlawrev-2204	366	5	50	50	NUM
inlawrev-2204	366	6	percent	percent	NOUN
inlawrev-2204	366	7	tax	tax	NOUN
inlawrev-2204	366	8	bracket	bracket	NOUN
inlawrev-2204	366	9	father	father	NOUN
inlawrev-2204	366	10	has	have	VERB
inlawrev-2204	366	11	income	income	NOUN
inlawrev-2204	366	12	from	from	ADP
inlawrev-2204	366	13	several	several	ADJ
inlawrev-2204	366	14	sources	source	NOUN
inlawrev-2204	366	15	,	,	PUNCT
inlawrev-2204	366	16	one	one	NUM
inlawrev-2204	366	17	of	of	ADP
inlawrev-2204	366	18	which	which	PRON
inlawrev-2204	366	19	is	be	AUX
inlawrev-2204	366	20	a	a	DET
inlawrev-2204	366	21	farm	farm	NOUN
inlawrev-2204	366	22	operation	operation	NOUN
inlawrev-2204	366	23	that	that	PRON
inlawrev-2204	366	24	produces	produce	VERB
inlawrev-2204	366	25	taxable	taxable	ADJ
inlawrev-2204	366	26	income	income	NOUN
inlawrev-2204	366	27	of	of	ADP
inlawrev-2204	366	28	$	$	SYM
inlawrev-2204	366	29	30,000	30,000	NUM
inlawrev-2204	366	30	each	each	DET
inlawrev-2204	366	31	year	year	NOUN
inlawrev-2204	366	32	.	.	PUNCT
inlawrev-2204	367	1	low	low	ADJ
inlawrev-2204	367	2	tax	tax	NOUN
inlawrev-2204	367	3	bracket	bracket	NOUN
inlawrev-2204	367	4	family	family	NOUN
inlawrev-2204	367	5	members	member	NOUN
inlawrev-2204	367	6	organize	organize	VERB
inlawrev-2204	367	7	a	a	DET
inlawrev-2204	367	8	partnership	partnership	NOUN
inlawrev-2204	367	9	,	,	PUNCT
inlawrev-2204	367	10	and	and	CCONJ
inlawrev-2204	367	11	the	the	DET
inlawrev-2204	367	12	father	father	NOUN
inlawrev-2204	367	13	then	then	ADV
inlawrev-2204	367	14	conveys	convey	VERB
inlawrev-2204	367	15	the	the	DET
inlawrev-2204	367	16	real	real	ADJ
inlawrev-2204	367	17	estate	estate	NOUN
inlawrev-2204	367	18	used	use	VERB
inlawrev-2204	367	19	in	in	ADP
inlawrev-2204	367	20	the	the	DET
inlawrev-2204	367	21	farming	farming	NOUN
inlawrev-2204	367	22	operation	operation	NOUN
inlawrev-2204	367	23	to	to	ADP
inlawrev-2204	367	24	the	the	DET
inlawrev-2204	367	25	partnership	partnership	NOUN
inlawrev-2204	367	26	.	.	PUNCT
inlawrev-2204	368	1	by	by	ADP
inlawrev-2204	368	2	a	a	DET
inlawrev-2204	368	3	pre	pre	ADJ
inlawrev-2204	368	4	-	-	ADJ
inlawrev-2204	368	5	arranged	arranged	ADJ
inlawrev-2204	368	6	agreement	agreement	NOUN
inlawrev-2204	368	7	,	,	PUNCT
inlawrev-2204	368	8	the	the	DET
inlawrev-2204	368	9	father	father	NOUN
inlawrev-2204	368	10	then	then	ADV
inlawrev-2204	368	11	leases	lease	VERB
inlawrev-2204	368	12	back	back	ADV
inlawrev-2204	368	13	the	the	DET
inlawrev-2204	368	14	property	property	NOUN
inlawrev-2204	368	15	he	he	PRON
inlawrev-2204	368	16	transferred	transfer	VERB
inlawrev-2204	368	17	to	to	ADP
inlawrev-2204	368	18	the	the	DET
inlawrev-2204	368	19	partnership	partnership	NOUN
inlawrev-2204	368	20	and	and	CCONJ
inlawrev-2204	368	21	uses	use	VERB
inlawrev-2204	368	22	the	the	DET
inlawrev-2204	368	23	property	property	NOUN
inlawrev-2204	368	24	in	in	ADP
inlawrev-2204	368	25	his	his	PRON
inlawrev-2204	368	26	farming	farming	NOUN
inlawrev-2204	368	27	operation	operation	NOUN
inlawrev-2204	368	28	.	.	PUNCT
inlawrev-2204	369	1	this	this	DET
inlawrev-2204	369	2	arrangement	arrangement	NOUN
inlawrev-2204	369	3	has	have	VERB
inlawrev-2204	369	4	a	a	DET
inlawrev-2204	369	5	twofold	twofold	ADJ
inlawrev-2204	369	6	effect	effect	NOUN
inlawrev-2204	369	7	.	.	PUNCT
inlawrev-2204	370	1	first	first	ADV
inlawrev-2204	370	2	,	,	PUNCT
inlawrev-2204	370	3	the	the	DET
inlawrev-2204	370	4	father	father	NOUN
inlawrev-2204	370	5	is	be	AUX
inlawrev-2204	370	6	now	now	ADV
inlawrev-2204	370	7	entitled	entitle	VERB
inlawrev-2204	370	8	to	to	ADP
inlawrev-2204	370	9	a	a	DET
inlawrev-2204	370	10	deduction	deduction	NOUN
inlawrev-2204	370	11	for	for	ADP
inlawrev-2204	370	12	rental	rental	ADJ
inlawrev-2204	370	13	payments	payment	NOUN
inlawrev-2204	370	14	made	make	VERB
inlawrev-2204	370	15	to	to	ADP
inlawrev-2204	370	16	the	the	DET
inlawrev-2204	370	17	corporation	corporation	NOUN
inlawrev-2204	370	18	for	for	ADP
inlawrev-2204	370	19	the	the	DET
inlawrev-2204	370	20	use	use	NOUN
inlawrev-2204	370	21	of	of	ADP
inlawrev-2204	370	22	the	the	DET
inlawrev-2204	370	23	property.^	property.^	NOUN
inlawrev-2204	370	24	'	'	PUNCT
inlawrev-2204	370	25	secondly	secondly	ADV
inlawrev-2204	370	26	,	,	PUNCT
inlawrev-2204	370	27	the	the	DET
inlawrev-2204	370	28	corporation	corporation	NOUN
inlawrev-2204	370	29	is	be	AUX
inlawrev-2204	370	30	merely	merely	ADV
inlawrev-2204	370	31	a	a	DET
inlawrev-2204	370	32	conduit	conduit	NOUN
inlawrev-2204	370	33	through	through	ADP
inlawrev-2204	370	34	which	which	PRON
inlawrev-2204	370	35	the	the	DET
inlawrev-2204	370	36	rental	rental	ADJ
inlawrev-2204	370	37	income	income	NOUN
inlawrev-2204	370	38	is	be	AUX
inlawrev-2204	370	39	passed	pass	VERB
inlawrev-2204	370	40	as	as	ADP
inlawrev-2204	370	41	dividends	dividend	NOUN
inlawrev-2204	370	42	to	to	ADP
inlawrev-2204	370	43	its	its	PRON
inlawrev-2204	370	44	shareholders	shareholder	NOUN
inlawrev-2204	370	45	,	,	PUNCT
inlawrev-2204	370	46	the	the	DET
inlawrev-2204	370	47	low	low	ADJ
inlawrev-2204	370	48	tax	tax	NOUN
inlawrev-2204	370	49	bracket	bracket	NOUN
inlawrev-2204	370	50	family	family	NOUN
inlawrev-2204	370	51	members	member	NOUN
inlawrev-2204	370	52	.	.	PUNCT
inlawrev-2204	371	1	consequently	consequently	ADV
inlawrev-2204	371	2	,	,	PUNCT
inlawrev-2204	371	3	the	the	DET
inlawrev-2204	371	4	family	family	NOUN
inlawrev-2204	371	5	unit	unit	NOUN
inlawrev-2204	371	6	's	's	PART
inlawrev-2204	371	7	aggregate	aggregate	ADJ
inlawrev-2204	371	8	tax	tax	NOUN
inlawrev-2204	371	9	liability	liability	NOUN
inlawrev-2204	371	10	is	be	AUX
inlawrev-2204	371	11	reduced	reduce	VERB
inlawrev-2204	371	12	.	.	PUNCT
inlawrev-2204	372	1	when	when	SCONJ
inlawrev-2204	372	2	a	a	DET
inlawrev-2204	372	3	father	father	NOUN
inlawrev-2204	372	4	in	in	ADP
inlawrev-2204	372	5	the	the	DET
inlawrev-2204	372	6	50	50	NUM
inlawrev-2204	372	7	percent	percent	NOUN
inlawrev-2204	372	8	tax	tax	NOUN
inlawrev-2204	372	9	bracket	bracket	NOUN
inlawrev-2204	372	10	leases	lease	VERB
inlawrev-2204	372	11	back	back	ADV
inlawrev-2204	372	12	property	property	NOUN
inlawrev-2204	372	13	from	from	ADP
inlawrev-2204	372	14	such	such	DET
inlawrev-2204	372	15	a	a	DET
inlawrev-2204	372	16	partnership	partnership	NOUN
inlawrev-2204	372	17	and	and	CCONJ
inlawrev-2204	372	18	pays	pay	VERB
inlawrev-2204	372	19	a	a	DET
inlawrev-2204	372	20	$	$	SYM
inlawrev-2204	372	21	30,000	30,000	NUM
inlawrev-2204	372	22	rental	rental	ADJ
inlawrev-2204	372	23	payment	payment	NOUN
inlawrev-2204	372	24	to	to	ADP
inlawrev-2204	372	25	the	the	DET
inlawrev-2204	372	26	partnership	partnership	NOUN
inlawrev-2204	372	27	,	,	PUNCT
inlawrev-2204	372	28	the	the	DET
inlawrev-2204	372	29	$	$	SYM
inlawrev-2204	372	30	30,000	30,000	NUM
inlawrev-2204	372	31	is	be	AUX
inlawrev-2204	372	32	passed	pass	VERB
inlawrev-2204	372	33	through	through	ADP
inlawrev-2204	372	34	the	the	DET
inlawrev-2204	372	35	partnership	partnership	NOUN
inlawrev-2204	372	36	to	to	ADP
inlawrev-2204	372	37	family	family	NOUN
inlawrev-2204	372	38	members	member	NOUN
inlawrev-2204	372	39	in	in	ADP
inlawrev-2204	372	40	the	the	DET
inlawrev-2204	372	41	25	25	NUM
inlawrev-2204	372	42	percent	percent	NOUN
inlawrev-2204	372	43	tax	tax	NOUN
inlawrev-2204	372	44	bracket	bracket	NOUN
inlawrev-2204	372	45	.	.	PUNCT
inlawrev-2204	373	1	by	by	ADP
inlawrev-2204	373	2	shifting	shift	VERB
inlawrev-2204	373	3	the	the	DET
inlawrev-2204	373	4	$	$	SYM
inlawrev-2204	373	5	30,000	30,000	NUM
inlawrev-2204	373	6	from	from	ADP
inlawrev-2204	373	7	the	the	DET
inlawrev-2204	373	8	father	father	NOUN
inlawrev-2204	373	9	to	to	ADP
inlawrev-2204	373	10	other	other	ADJ
inlawrev-2204	373	11	family	family	NOUN
inlawrev-2204	373	12	members	member	NOUN
inlawrev-2204	373	13	,	,	PUNCT
inlawrev-2204	373	14	the	the	DET
inlawrev-2204	373	15	family	family	NOUN
inlawrev-2204	373	16	unit	unit	NOUN
inlawrev-2204	373	17	has	have	AUX
inlawrev-2204	373	18	reduced	reduce	VERB
inlawrev-2204	373	19	its	its	PRON
inlawrev-2204	373	20	tax	tax	NOUN
inlawrev-2204	373	21	liability	liability	NOUN
inlawrev-2204	373	22	from	from	ADP
inlawrev-2204	373	23	$	$	SYM
inlawrev-2204	373	24	15,000	15,000	NUM
inlawrev-2204	373	25	to	to	PART
inlawrev-2204	373	26	$	$	SYM
inlawrev-2204	373	27	7,500	7,500	NUM
inlawrev-2204	373	28	—	—	PUNCT
inlawrev-2204	373	29	a	a	DET
inlawrev-2204	373	30	tax	tax	NOUN
inlawrev-2204	373	31	saving	saving	NOUN
inlawrev-2204	373	32	of	of	ADP
inlawrev-2204	373	33	$	$	SYM
inlawrev-2204	373	34	7,500	7,500	NUM
inlawrev-2204	373	35	.	.	PUNCT
inlawrev-2204	374	1	additionally	additionally	ADV
inlawrev-2204	374	2	,	,	PUNCT
inlawrev-2204	374	3	the	the	DET
inlawrev-2204	374	4	father	father	NOUN
inlawrev-2204	374	5	now	now	ADV
inlawrev-2204	374	6	has	have	VERB
inlawrev-2204	374	7	a	a	DET
inlawrev-2204	374	8	$	$	SYM
inlawrev-2204	374	9	30,000	30,000	NUM
inlawrev-2204	374	10	deduction	deduction	NOUN
inlawrev-2204	374	11	for	for	ADP
inlawrev-2204	374	12	rental	rental	ADJ
inlawrev-2204	374	13	expense	expense	NOUN
inlawrev-2204	374	14	that	that	PRON
inlawrev-2204	374	15	he	he	PRON
inlawrev-2204	374	16	did	do	AUX
inlawrev-2204	374	17	not	not	PART
inlawrev-2204	374	18	have	have	VERB
inlawrev-2204	374	19	prior	prior	ADV
inlawrev-2204	374	20	to	to	ADP
inlawrev-2204	374	21	the	the	DET
inlawrev-2204	374	22	leaseback	leaseback	NOUN
inlawrev-2204	374	23	.	.	PUNCT
inlawrev-2204	375	1	the	the	DET
inlawrev-2204	375	2	$	$	SYM
inlawrev-2204	375	3	30,000	30,000	NUM
inlawrev-2204	375	4	deduction	deduction	NOUN
inlawrev-2204	375	5	can	can	AUX
inlawrev-2204	375	6	be	be	AUX
inlawrev-2204	375	7	used	use	VERB
inlawrev-2204	375	8	to	to	PART
inlawrev-2204	375	9	offset	offset	VERB
inlawrev-2204	375	10	income	income	NOUN
inlawrev-2204	375	11	from	from	ADP
inlawrev-2204	375	12	other	other	ADJ
inlawrev-2204	375	13	sources	source	NOUN
inlawrev-2204	375	14	.	.	PUNCT
inlawrev-2204	376	1	consequently	consequently	ADV
inlawrev-2204	376	2	,	,	PUNCT
inlawrev-2204	376	3	the	the	DET
inlawrev-2204	376	4	family	family	NOUN
inlawrev-2204	376	5	unit	unit	NOUN
inlawrev-2204	376	6	reaps	reap	VERB
inlawrev-2204	376	7	additional	additional	ADJ
inlawrev-2204	376	8	tax	tax	NOUN
inlawrev-2204	376	9	saving	saving	NOUN
inlawrev-2204	376	10	.	.	PUNCT
inlawrev-2204	377	1	in	in	ADP
inlawrev-2204	377	2	most	most	ADJ
inlawrev-2204	377	3	circumstances	circumstance	NOUN
inlawrev-2204	377	4	,	,	PUNCT
inlawrev-2204	377	5	the	the	DET
inlawrev-2204	377	6	subchapter	subchapter	NOUN
inlawrev-2204	377	7	s	s	PART
inlawrev-2204	377	8	corporation	corporation	NOUN
inlawrev-2204	377	9	would	would	AUX
inlawrev-2204	377	10	be	be	AUX
inlawrev-2204	377	11	ill	ill	ADV
inlawrev-2204	377	12	-	-	PUNCT
inlawrev-2204	377	13	suited	suited	ADJ
inlawrev-2204	377	14	for	for	ADP
inlawrev-2204	377	15	the	the	DET
inlawrev-2204	377	16	conveyance	conveyance	NOUN
inlawrev-2204	377	17	and	and	CCONJ
inlawrev-2204	377	18	leaseback	leaseback	NOUN
inlawrev-2204	377	19	arrangement	arrangement	NOUN
inlawrev-2204	377	20	due	due	ADP
inlawrev-2204	377	21	to	to	ADP
inlawrev-2204	377	22	the	the	DET
inlawrev-2204	377	23	restrictions	restriction	NOUN
inlawrev-2204	377	24	placed	place	VERB
inlawrev-2204	377	25	upon	upon	SCONJ
inlawrev-2204	377	26	the	the	DET
inlawrev-2204	377	27	amount	amount	NOUN
inlawrev-2204	377	28	of	of	ADP
inlawrev-2204	377	29	passive	passive	ADJ
inlawrev-2204	377	30	investment	investment	NOUN
inlawrev-2204	377	31	income	income	NOUN
inlawrev-2204	377	32	permitted	permit	VERB
inlawrev-2204	377	33	the	the	DET
inlawrev-2204	377	34	subchapter	subchapter	NOUN
inlawrev-2204	377	35	s	s	NOUN
inlawrev-2204	377	36	corporation.^^	corporation.^^	NOUN
inlawrev-2204	377	37	the	the	DET
inlawrev-2204	377	38	subchapter	subchapter	NOUN
inlawrev-2204	377	39	s	s	VERB
inlawrev-2204	377	40	^'the	^'the	DET
inlawrev-2204	377	41	transaction	transaction	NOUN
inlawrev-2204	377	42	will	will	AUX
inlawrev-2204	377	43	not	not	PART
inlawrev-2204	377	44	be	be	AUX
inlawrev-2204	377	45	respected	respect	VERB
inlawrev-2204	377	46	for	for	ADP
inlawrev-2204	377	47	tax	tax	NOUN
inlawrev-2204	377	48	purposes	purpose	NOUN
inlawrev-2204	377	49	if	if	SCONJ
inlawrev-2204	377	50	it	it	PRON
inlawrev-2204	377	51	is	be	AUX
inlawrev-2204	377	52	a	a	DET
inlawrev-2204	377	53	sham	sham	NOUN
inlawrev-2204	377	54	and	and	CCONJ
inlawrev-2204	377	55	the	the	DET
inlawrev-2204	377	56	transferor	transferor	NOUN
inlawrev-2204	377	57	retains	retain	VERB
inlawrev-2204	377	58	significant	significant	ADJ
inlawrev-2204	377	59	control	control	NOUN
inlawrev-2204	377	60	over	over	ADP
inlawrev-2204	377	61	the	the	DET
inlawrev-2204	377	62	transferees	transferee	NOUN
inlawrev-2204	377	63	.	.	PUNCT
inlawrev-2204	378	1	a	a	DET
inlawrev-2204	378	2	bona	bona	ADJ
inlawrev-2204	378	3	fide	fide	ADJ
inlawrev-2204	378	4	transfer	transfer	NOUN
inlawrev-2204	378	5	and	and	CCONJ
inlawrev-2204	378	6	retention	retention	NOUN
inlawrev-2204	378	7	of	of	ADP
inlawrev-2204	378	8	no	no	DET
inlawrev-2204	378	9	control	control	NOUN
inlawrev-2204	378	10	by	by	ADP
inlawrev-2204	378	11	the	the	DET
inlawrev-2204	378	12	transferor	transferor	NOUN
inlawrev-2204	378	13	will	will	AUX
inlawrev-2204	378	14	,	,	PUNCT
inlawrev-2204	378	15	however	however	ADV
inlawrev-2204	378	16	,	,	PUNCT
inlawrev-2204	378	17	bring	bring	VERB
inlawrev-2204	378	18	about	about	ADP
inlawrev-2204	378	19	the	the	DET
inlawrev-2204	378	20	desired	desire	VERB
inlawrev-2204	378	21	results	result	NOUN
inlawrev-2204	378	22	.	.	PUNCT
inlawrev-2204	379	1	see	see	VERB
inlawrev-2204	379	2	skemp	skemp	PROPN
inlawrev-2204	379	3	v.	v.	ADP
inlawrev-2204	379	4	commissioner	commissioner	NOUN
inlawrev-2204	379	5	,	,	PUNCT
inlawrev-2204	379	6	168	168	NUM
inlawrev-2204	379	7	f.2d	f.2d	SYM
inlawrev-2204	379	8	598	598	NUM
inlawrev-2204	379	9	(	(	PUNCT
inlawrev-2204	379	10	7th	7th	ADJ
inlawrev-2204	379	11	cir	cir	NOUN
inlawrev-2204	379	12	.	.	PUNCT
inlawrev-2204	379	13	1948	1948	NUM
inlawrev-2204	379	14	)	)	PUNCT
inlawrev-2204	379	15	;	;	PUNCT
inlawrev-2204	379	16	alden	alden	PROPN
inlawrev-2204	379	17	b.	b.	PROPN
inlawrev-2204	379	18	oakes	oakes	PROPN
inlawrev-2204	379	19	,	,	PUNCT
inlawrev-2204	379	20	44	44	NUM
inlawrev-2204	379	21	t.c	t.c	PROPN
inlawrev-2204	379	22	.	.	PROPN
inlawrev-2204	379	23	524	524	NUM
inlawrev-2204	379	24	(	(	PUNCT
inlawrev-2204	379	25	1965	1965	NUM
inlawrev-2204	379	26	)	)	PUNCT
inlawrev-2204	379	27	.	.	PUNCT
inlawrev-2204	380	1	^	^	PUNCT
inlawrev-2204	380	2	°	°	NUM
inlawrev-2204	380	3	int	int	NOUN
inlawrev-2204	380	4	.	.	PUNCT
inlawrev-2204	381	1	rev	rev	PROPN
inlawrev-2204	381	2	.	.	PROPN
inlawrev-2204	381	3	code	code	PROPN
inlawrev-2204	381	4	of	of	ADP
inlawrev-2204	381	5	1954	1954	NUM
inlawrev-2204	381	6	,	,	PUNCT
inlawrev-2204	381	7	§	§	PROPN
inlawrev-2204	381	8	1372(e	1372(e	NUM
inlawrev-2204	381	9	)	)	PUNCT
inlawrev-2204	381	10	(	(	PUNCT
inlawrev-2204	381	11	5	5	NUM
inlawrev-2204	381	12	)	)	PUNCT
inlawrev-2204	381	13	.	.	PUNCT
inlawrev-2204	382	1	the	the	DET
inlawrev-2204	382	2	subchapter	subchapter	NOUN
inlawrev-2204	382	3	s	s	PART
inlawrev-2204	382	4	election	election	NOUN
inlawrev-2204	382	5	is	be	AUX
inlawrev-2204	382	6	terminated	terminate	VERB
inlawrev-2204	382	7	if	if	SCONJ
inlawrev-2204	382	8	in	in	ADP
inlawrev-2204	382	9	any	any	DET
inlawrev-2204	382	10	taxable	taxable	ADJ
inlawrev-2204	382	11	year	year	NOUN
inlawrev-2204	382	12	more	more	ADJ
inlawrev-2204	382	13	than	than	ADP
inlawrev-2204	382	14	20	20	NUM
inlawrev-2204	382	15	percent	percent	NOUN
inlawrev-2204	382	16	of	of	ADP
inlawrev-2204	382	17	the	the	DET
inlawrev-2204	382	18	corporation	corporation	NOUN
inlawrev-2204	382	19	's	's	PART
inlawrev-2204	382	20	gross	gross	ADJ
inlawrev-2204	382	21	receipts	receipt	NOUN
inlawrev-2204	382	22	constitutes	constitute	VERB
inlawrev-2204	382	23	^'passive	^'passive	ADJ
inlawrev-2204	382	24	investment	investment	NOUN
inlawrev-2204	382	25	income	income	NOUN
inlawrev-2204	382	26	.	.	PUNCT
inlawrev-2204	382	27	"	"	PUNCT
inlawrev-2204	383	1	this	this	PRON
inlawrev-2204	383	2	is	be	AUX
inlawrev-2204	383	3	defined	define	VERB
inlawrev-2204	383	4	in	in	ADP
inlawrev-2204	383	5	subsection	subsection	NOUN
inlawrev-2204	383	6	1372(e)(5)(c	1372(e)(5)(c	NUM
inlawrev-2204	383	7	)	)	PUNCT
inlawrev-2204	383	8	to	to	PART
inlawrev-2204	383	9	include	include	VERB
inlawrev-2204	383	10	gross	gross	ADJ
inlawrev-2204	383	11	receipts	receipt	NOUN
inlawrev-2204	383	12	from	from	ADP
inlawrev-2204	383	13	royalties	royalty	NOUN
inlawrev-2204	383	14	,	,	PUNCT
inlawrev-2204	383	15	rents	rent	NOUN
inlawrev-2204	383	16	,	,	PUNCT
inlawrev-2204	383	17	dividends	dividend	NOUN
inlawrev-2204	383	18	,	,	PUNCT
inlawrev-2204	383	19	interest	interest	NOUN
inlawrev-2204	383	20	,	,	PUNCT
inlawrev-2204	383	21	annuities	annuity	NOUN
inlawrev-2204	383	22	,	,	PUNCT
inlawrev-2204	383	23	and	and	CCONJ
inlawrev-2204	383	24	gains	gain	NOUN
inlawrev-2204	383	25	from	from	ADP
inlawrev-2204	383	26	the	the	DET
inlawrev-2204	383	27	sale	sale	NOUN
inlawrev-2204	383	28	or	or	CCONJ
inlawrev-2204	383	29	exchange	exchange	NOUN
inlawrev-2204	383	30	of	of	ADP
inlawrev-2204	383	31	stock	stock	NOUN
inlawrev-2204	383	32	or	or	CCONJ
inlawrev-2204	383	33	securities	security	NOUN
inlawrev-2204	383	34	.	.	PUNCT
inlawrev-2204	384	1	under	under	ADP
inlawrev-2204	384	2	an	an	DET
inlawrev-2204	384	3	amendment	amendment	NOUN
inlawrev-2204	384	4	added	add	VERB
inlawrev-2204	384	5	in	in	ADP
inlawrev-2204	384	6	1966	1966	NUM
inlawrev-2204	384	7	,	,	PUNCT
inlawrev-2204	384	8	this	this	DET
inlawrev-2204	384	9	limitation	limitation	NOUN
inlawrev-2204	384	10	does	do	AUX
inlawrev-2204	384	11	not	not	PART
inlawrev-2204	384	12	apply	apply	VERB
inlawrev-2204	384	13	514	514	NUM
inlawrev-2204	384	14	indiana	indiana	NOUN
inlawrev-2204	384	15	law	law	NOUN
inlawrev-2204	384	16	review	review	NOUN
inlawrev-2204	385	1	[	[	X
inlawrev-2204	385	2	vol	vol	NOUN
inlawrev-2204	385	3	.	.	PUNCT
inlawrev-2204	385	4	9:500	9:500	NUM
inlawrev-2204	385	5	corporation	corporation	NOUN
inlawrev-2204	385	6	can	can	AUX
inlawrev-2204	385	7	receive	receive	VERB
inlawrev-2204	385	8	no	no	DET
inlawrev-2204	385	9	more	more	ADJ
inlawrev-2204	385	10	than	than	ADP
inlawrev-2204	385	11	20	20	NUM
inlawrev-2204	385	12	percent	percent	NOUN
inlawrev-2204	385	13	of	of	ADP
inlawrev-2204	385	14	its	its	PRON
inlawrev-2204	385	15	gross	gross	ADJ
inlawrev-2204	385	16	receipts	receipt	NOUN
inlawrev-2204	385	17	from	from	ADP
inlawrev-2204	385	18	passive	passive	ADJ
inlawrev-2204	385	19	type	type	NOUN
inlawrev-2204	385	20	investments	investment	NOUN
inlawrev-2204	385	21	such	such	ADJ
inlawrev-2204	385	22	as	as	ADP
inlawrev-2204	385	23	rent	rent	NOUN
inlawrev-2204	385	24	.	.	PUNCT
inlawrev-2204	386	1	if	if	SCONJ
inlawrev-2204	386	2	rental	rental	ADJ
inlawrev-2204	386	3	income	income	NOUN
inlawrev-2204	386	4	exceeds	exceed	VERB
inlawrev-2204	386	5	the	the	DET
inlawrev-2204	386	6	20	20	NUM
inlawrev-2204	386	7	percent	percent	NOUN
inlawrev-2204	386	8	limitation	limitation	NOUN
inlawrev-2204	386	9	,	,	PUNCT
inlawrev-2204	386	10	the	the	DET
inlawrev-2204	386	11	subchapter	subchapter	NOUN
inlawrev-2204	386	12	s	s	PART
inlawrev-2204	386	13	status	status	NOUN
inlawrev-2204	386	14	is	be	AUX
inlawrev-2204	386	15	automatically	automatically	ADV
inlawrev-2204	386	16	terminated.^	terminated.^	NOUN
inlawrev-2204	386	17	'	'	PUNCT
inlawrev-2204	386	18	in	in	ADP
inlawrev-2204	386	19	the	the	DET
inlawrev-2204	386	20	normal	normal	ADJ
inlawrev-2204	386	21	conveyance	conveyance	NOUN
inlawrev-2204	386	22	and	and	CCONJ
inlawrev-2204	386	23	leaseback	leaseback	NOUN
inlawrev-2204	386	24	arrangement	arrangement	NOUN
inlawrev-2204	386	25	,	,	PUNCT
inlawrev-2204	386	26	rent	rent	NOUN
inlawrev-2204	386	27	would	would	AUX
inlawrev-2204	386	28	constitute	constitute	VERB
inlawrev-2204	386	29	a	a	DET
inlawrev-2204	386	30	majority	majority	NOUN
inlawrev-2204	386	31	of	of	ADP
inlawrev-2204	386	32	the	the	DET
inlawrev-2204	386	33	income	income	NOUN
inlawrev-2204	386	34	.	.	PUNCT
inlawrev-2204	387	1	consequently	consequently	ADV
inlawrev-2204	387	2	,	,	PUNCT
inlawrev-2204	387	3	the	the	DET
inlawrev-2204	387	4	subchapter	subchapter	NOUN
inlawrev-2204	387	5	s	s	PART
inlawrev-2204	387	6	corporation	corporation	NOUN
inlawrev-2204	387	7	is	be	AUX
inlawrev-2204	387	8	ill	ill	ADV
inlawrev-2204	387	9	-	-	PUNCT
inlawrev-2204	387	10	suited	suited	ADJ
inlawrev-2204	387	11	as	as	ADP
inlawrev-2204	387	12	the	the	DET
inlawrev-2204	387	13	conduit	conduit	NOUN
inlawrev-2204	387	14	corporation	corporation	NOUN
inlawrev-2204	387	15	.	.	PUNCT
inlawrev-2204	388	1	if	if	SCONJ
inlawrev-2204	388	2	the	the	DET
inlawrev-2204	388	3	conveyance	conveyance	NOUN
inlawrev-2204	388	4	leaseback	leaseback	NOUN
inlawrev-2204	388	5	arrangement	arrangement	NOUN
inlawrev-2204	388	6	is	be	AUX
inlawrev-2204	388	7	used	use	VERB
inlawrev-2204	388	8	,	,	PUNCT
inlawrev-2204	388	9	the	the	DET
inlawrev-2204	388	10	regular	regular	ADJ
inlawrev-2204	388	11	corporation	corporation	NOUN
inlawrev-2204	388	12	,	,	PUNCT
inlawrev-2204	388	13	a	a	DET
inlawrev-2204	388	14	partnership	partnership	NOUN
inlawrev-2204	388	15	,	,	PUNCT
inlawrev-2204	388	16	or	or	CCONJ
inlawrev-2204	388	17	a	a	DET
inlawrev-2204	388	18	trust	trust	NOUN
inlawrev-2204	388	19	would	would	AUX
inlawrev-2204	388	20	better	well	ADV
inlawrev-2204	388	21	facilitate	facilitate	VERB
inlawrev-2204	388	22	the	the	DET
inlawrev-2204	388	23	shifting	shift	VERB
inlawrev-2204	388	24	objective	objective	NOUN
inlawrev-2204	388	25	.	.	PUNCT
inlawrev-2204	389	1	paul	paul	PROPN
inlawrev-2204	389	2	spillers	spiller	NOUN
inlawrev-2204	389	3	so	so	ADV
inlawrev-2204	389	4	long	long	ADV
inlawrev-2204	389	5	as	as	SCONJ
inlawrev-2204	389	6	the	the	DET
inlawrev-2204	389	7	corporation	corporation	NOUN
inlawrev-2204	389	8	is	be	AUX
inlawrev-2204	389	9	in	in	ADP
inlawrev-2204	389	10	either	either	CCONJ
inlawrev-2204	389	11	its	its	PRON
inlawrev-2204	389	12	first	first	ADJ
inlawrev-2204	389	13	or	or	CCONJ
inlawrev-2204	389	14	second	second	ADJ
inlawrev-2204	389	15	taxable	taxable	ADJ
inlawrev-2204	389	16	year	year	NOUN
inlawrev-2204	389	17	of	of	ADP
inlawrev-2204	389	18	active	active	ADJ
inlawrev-2204	389	19	ft	ft	NOUN
inlawrev-2204	389	20	conduct	conduct	NOUN
inlawrev-2204	389	21	of	of	ADP
inlawrev-2204	389	22	business	business	NOUN
inlawrev-2204	389	23	operation	operation	NOUN
inlawrev-2204	389	24	and	and	CCONJ
inlawrev-2204	389	25	passive	passive	ADJ
inlawrev-2204	389	26	investment	investment	NOUN
inlawrev-2204	389	27	income	income	NOUN
inlawrev-2204	389	28	is	be	AUX
inlawrev-2204	389	29	less	less	ADJ
inlawrev-2204	389	30	than	than	ADP
inlawrev-2204	389	31	$	$	SYM
inlawrev-2204	389	32	3,000	3,000	NUM
inlawrev-2204	389	33	.	.	PUNCT
inlawrev-2204	390	1	i	i	PRON
inlawrev-2204	390	2	d	d	PROPN
inlawrev-2204	390	3	,	,	PUNCT
inlawrev-2204	390	4	§	§	PROPN
inlawrev-2204	390	5	1372(e)(5)(b	1372(e)(5)(b	NUM
inlawrev-2204	390	6	)	)	PUNCT
inlawrev-2204	390	7	.	.	PUNCT
inlawrev-2204	391	1	'	'	PUNCT
inlawrev-2204	391	2	ud	ud	INTJ
inlawrev-2204	391	3	.	.	PUNCT
inlawrev-2204	392	1	§	§	PROPN
inlawrev-2204	392	2	1372(e	1372(e	PROPN
inlawrev-2204	392	3	)	)	PUNCT
inlawrev-2204	392	4	(	(	PUNCT
inlawrev-2204	392	5	5	5	NUM
inlawrev-2204	392	6	)	)	PUNCT
inlawrev-2204	392	7	(	(	PUNCT
inlawrev-2204	392	8	a	a	NOUN
inlawrev-2204	392	9	)	)	PUNCT
inlawrev-2204	392	10	.	.	PUNCT