id	sid	tid	token	lemma	pos
inlawrev-2252	1	1	indiana	indiana	PROPN
inlawrev-2252	1	2	law	law	PROPN
inlawrev-2252	1	3	review	review	PROPN
inlawrev-2252	1	4	indiana	indiana	PROPN
inlawrev-2252	1	5	laif«^	laif«^	PROPN
inlawrev-2252	1	6	reviei^	reviei^	PROPN
inlawrev-2252	1	7	volume	volume	NOUN
inlawrev-2252	1	8	10	10	NUM
inlawrev-2252	1	9	1977	1977	NUM
inlawrev-2252	1	10	number	number	NOUN
inlawrev-2252	1	11	2	2	NUM
inlawrev-2252	1	12	taxation	taxation	NOUN
inlawrev-2252	1	13	of	of	ADP
inlawrev-2252	1	14	interest	interest	NOUN
inlawrev-2252	1	15	-	-	PUNCT
inlawrev-2252	1	16	on	on	ADP
inlawrev-2252	1	17	-	-	PUNCT
inlawrev-2252	1	18	indebtedness	indebtedness	NOUN
inlawrev-2252	1	19	in	in	ADP
inlawrev-2252	1	20	corporate	corporate	ADJ
inlawrev-2252	1	21	acquisitions	acquisition	NOUN
inlawrev-2252	1	22	:	:	PUNCT
inlawrev-2252	1	23	an	an	DET
inlawrev-2252	1	24	analysis	analysis	NOUN
inlawrev-2252	1	25	of	of	ADP
inlawrev-2252	1	26	a	a	DET
inlawrev-2252	1	27	congressional	congressional	ADJ
inlawrev-2252	1	28	response	response	NOUN
inlawrev-2252	1	29	in	in	ADP
inlawrev-2252	1	30	merger	merger	NOUN
inlawrev-2252	1	31	tax	tax	NOUN
inlawrev-2252	1	32	reform	reform	NOUN
inlawrev-2252	1	33	ulysses	ulysses	PROPN
inlawrev-2252	1	34	s.	s.	PROPN
inlawrev-2252	1	35	crockett	crockett	PROPN
inlawrev-2252	1	36	,	,	PUNCT
inlawrev-2252	1	37	jr	jr	PROPN
inlawrev-2252	1	38	.	.	PROPN
inlawrev-2252	1	39	*	*	PUNCT
inlawrev-2252	1	40	i.	i.	PROPN
inlawrev-2252	1	41	introduction	introduction	NOUN
inlawrev-2252	1	42	in	in	ADP
inlawrev-2252	1	43	an	an	DET
inlawrev-2252	1	44	effort	effort	NOUN
inlawrev-2252	1	45	to	to	PART
inlawrev-2252	1	46	limit	limit	VERB
inlawrev-2252	1	47	the	the	DET
inlawrev-2252	1	48	federal	federal	ADJ
inlawrev-2252	1	49	tax	tax	NOUN
inlawrev-2252	1	50	subsidy	subsidy	NOUN
inlawrev-2252	1	51	for	for	ADP
inlawrev-2252	1	52	sales	sale	NOUN
inlawrev-2252	1	53	of	of	ADP
inlawrev-2252	1	54	corporate	corporate	ADJ
inlawrev-2252	1	55	businesses	business	NOUN
inlawrev-2252	1	56	by	by	ADP
inlawrev-2252	1	57	merger	merger	NOUN
inlawrev-2252	1	58	and	and	CCONJ
inlawrev-2252	1	59	consolidation	consolidation	NOUN
inlawrev-2252	1	60	,	,	PUNCT
inlawrev-2252	1	61	congress	congress	PROPN
inlawrev-2252	1	62	in	in	ADP
inlawrev-2252	1	63	1969	1969	NUM
inlawrev-2252	1	64	enacted	enact	VERB
inlawrev-2252	1	65	a	a	DET
inlawrev-2252	1	66	new	new	ADJ
inlawrev-2252	1	67	statute	statute	NOUN
inlawrev-2252	1	68	now	now	ADV
inlawrev-2252	1	69	incorporated	incorporate	VERB
inlawrev-2252	1	70	into	into	ADP
inlawrev-2252	1	71	the	the	DET
inlawrev-2252	1	72	internal	internal	ADJ
inlawrev-2252	1	73	revenue	revenue	NOUN
inlawrev-2252	1	74	code	code	NOUN
inlawrev-2252	1	75	as	as	ADP
inlawrev-2252	1	76	section	section	NOUN
inlawrev-2252	1	77	279	279	NUM
inlawrev-2252	1	78	.	.	PUNCT
inlawrev-2252	2	1	this	this	DET
inlawrev-2252	2	2	provision	provision	NOUN
inlawrev-2252	2	3	limits	limit	VERB
inlawrev-2252	2	4	the	the	DET
inlawrev-2252	2	5	amount	amount	NOUN
inlawrev-2252	2	6	of	of	ADP
inlawrev-2252	2	7	deduction	deduction	NOUN
inlawrev-2252	2	8	for	for	ADP
inlawrev-2252	2	9	interest	interest	NOUN
inlawrev-2252	2	10	paid	pay	VERB
inlawrev-2252	2	11	on	on	ADP
inlawrev-2252	2	12	debt	debt	NOUN
inlawrev-2252	2	13	securities	security	NOUN
inlawrev-2252	2	14	issued	issue	VERB
inlawrev-2252	2	15	in	in	ADP
inlawrev-2252	2	16	connection	connection	NOUN
inlawrev-2252	2	17	with	with	ADP
inlawrev-2252	2	18	a	a	DET
inlawrev-2252	2	19	corporate	corporate	ADJ
inlawrev-2252	2	20	acquisition	acquisition	NOUN
inlawrev-2252	2	21	.	.	PUNCT
inlawrev-2252	3	1	in	in	ADP
inlawrev-2252	3	2	1973	1973	NUM
inlawrev-2252	3	3	the	the	DET
inlawrev-2252	3	4	department	department	NOUN
inlawrev-2252	3	5	of	of	ADP
inlawrev-2252	3	6	the	the	DET
inlawrev-2252	3	7	treasury	treasury	NOUN
inlawrev-2252	3	8	promulgated	promulgate	VERB
inlawrev-2252	3	9	regulations	regulation	NOUN
inlawrev-2252	3	10	interpreting	interpret	VERB
inlawrev-2252	3	11	the	the	DET
inlawrev-2252	3	12	new	new	ADJ
inlawrev-2252	3	13	statute	statute	NOUN
inlawrev-2252	3	14	.	.	PUNCT
inlawrev-2252	4	1	the	the	DET
inlawrev-2252	4	2	purpose	purpose	NOUN
inlawrev-2252	4	3	of	of	ADP
inlawrev-2252	4	4	this	this	DET
inlawrev-2252	4	5	article	article	NOUN
inlawrev-2252	4	6	is	be	AUX
inlawrev-2252	4	7	to	to	PART
inlawrev-2252	4	8	determine	determine	VERB
inlawrev-2252	4	9	the	the	DET
inlawrev-2252	4	10	present	present	ADJ
inlawrev-2252	4	11	relative	relative	ADJ
inlawrev-2252	4	12	impact	impact	NOUN
inlawrev-2252	4	13	of	of	ADP
inlawrev-2252	4	14	the	the	DET
inlawrev-2252	4	15	new	new	ADJ
inlawrev-2252	4	16	provision	provision	NOUN
inlawrev-2252	4	17	on	on	ADP
inlawrev-2252	4	18	corporate	corporate	ADJ
inlawrev-2252	4	19	acquisitions	acquisition	NOUN
inlawrev-2252	4	20	by	by	ADP
inlawrev-2252	4	21	analyzing	analyze	VERB
inlawrev-2252	4	22	the	the	DET
inlawrev-2252	4	23	most	most	ADV
inlawrev-2252	4	24	recent	recent	ADJ
inlawrev-2252	4	25	available	available	ADJ
inlawrev-2252	4	26	data	datum	NOUN
inlawrev-2252	4	27	compiled	compile	VERB
inlawrev-2252	4	28	by	by	ADP
inlawrev-2252	4	29	the	the	DET
inlawrev-2252	4	30	federal	federal	PROPN
inlawrev-2252	4	31	trade	trade	PROPN
inlawrev-2252	4	32	commission	commission	PROPN
inlawrev-2252	4	33	and	and	CCONJ
inlawrev-2252	4	34	by	by	ADP
inlawrev-2252	4	35	the	the	DET
inlawrev-2252	4	36	securities	securities	PROPN
inlawrev-2252	4	37	and	and	CCONJ
inlawrev-2252	4	38	exchange	exchange	PROPN
inlawrev-2252	4	39	commission	commission	PROPN
inlawrev-2252	4	40	regarding	regard	VERB
inlawrev-2252	4	41	current	current	ADJ
inlawrev-2252	4	42	trends	trend	NOUN
inlawrev-2252	4	43	in	in	ADP
inlawrev-2252	4	44	corporate	corporate	ADJ
inlawrev-2252	4	45	acquisition	acquisition	NOUN
inlawrev-2252	4	46	activity	activity	NOUN
inlawrev-2252	4	47	.	.	PUNCT
inlawrev-2252	5	1	the	the	DET
inlawrev-2252	5	2	legislative	legislative	ADJ
inlawrev-2252	5	3	history	history	NOUN
inlawrev-2252	5	4	and	and	CCONJ
inlawrev-2252	5	5	operative	operative	ADJ
inlawrev-2252	5	6	provisions	provision	NOUN
inlawrev-2252	5	7	of	of	ADP
inlawrev-2252	5	8	section	section	NOUN
inlawrev-2252	5	9	279	279	NUM
inlawrev-2252	5	10	will	will	AUX
inlawrev-2252	5	11	be	be	AUX
inlawrev-2252	5	12	discussed	discuss	VERB
inlawrev-2252	5	13	in	in	ADP
inlawrev-2252	5	14	detail	detail	NOUN
inlawrev-2252	5	15	in	in	ADP
inlawrev-2252	5	16	terms	term	NOUN
inlawrev-2252	5	17	of	of	ADP
inlawrev-2252	5	18	the	the	DET
inlawrev-2252	5	19	purpose	purpose	NOUN
inlawrev-2252	5	20	,	,	PUNCT
inlawrev-2252	5	21	scope	scope	NOUN
inlawrev-2252	5	22	,	,	PUNCT
inlawrev-2252	5	23	and	and	CCONJ
inlawrev-2252	5	24	probable	probable	ADJ
inlawrev-2252	5	25	effectiveness	effectiveness	NOUN
inlawrev-2252	5	26	of	of	ADP
inlawrev-2252	5	27	the	the	DET
inlawrev-2252	5	28	section	section	NOUN
inlawrev-2252	5	29	.	.	PUNCT
inlawrev-2252	6	1	a	a	DET
inlawrev-2252	6	2	discussion	discussion	NOUN
inlawrev-2252	6	3	of	of	ADP
inlawrev-2252	6	4	treasury	treasury	PROPN
inlawrev-2252	6	5	department	department	PROPN
inlawrev-2252	6	6	interpretation	interpretation	NOUN
inlawrev-2252	6	7	of	of	ADP
inlawrev-2252	6	8	the	the	DET
inlawrev-2252	6	9	section	section	NOUN
inlawrev-2252	6	10	will	will	AUX
inlawrev-2252	6	11	accompany	accompany	VERB
inlawrev-2252	6	12	the	the	DET
inlawrev-2252	6	13	analysis	analysis	NOUN
inlawrev-2252	6	14	of	of	ADP
inlawrev-2252	6	15	internal	internal	ADJ
inlawrev-2252	6	16	revenue	revenue	NOUN
inlawrev-2252	6	17	code	code	NOUN
inlawrev-2252	6	18	provisions	provision	NOUN
inlawrev-2252	6	19	which	which	PRON
inlawrev-2252	6	20	are	be	AUX
inlawrev-2252	6	21	in	in	ADP
inlawrev-2252	6	22	some	some	DET
inlawrev-2252	6	23	respects	respect	NOUN
inlawrev-2252	6	24	seemingly	seemingly	ADV
inlawrev-2252	6	25	inconsistent	inconsistent	ADJ
inlawrev-2252	6	26	with	with	ADP
inlawrev-2252	6	27	the	the	DET
inlawrev-2252	6	28	overall	overall	ADJ
inlawrev-2252	6	29	legislative	legislative	ADJ
inlawrev-2252	6	30	purpose	purpose	NOUN
inlawrev-2252	6	31	of	of	ADP
inlawrev-2252	6	32	section	section	NOUN
inlawrev-2252	6	33	279	279	NUM
inlawrev-2252	6	34	.	.	PUNCT
inlawrev-2252	7	1	finally	finally	ADV
inlawrev-2252	7	2	,	,	PUNCT
inlawrev-2252	7	3	a	a	DET
inlawrev-2252	7	4	suggestion	suggestion	NOUN
inlawrev-2252	7	5	is	be	AUX
inlawrev-2252	7	6	made	make	VERB
inlawrev-2252	7	7	for	for	ADP
inlawrev-2252	7	8	alteration	alteration	NOUN
inlawrev-2252	7	9	of	of	ADP
inlawrev-2252	7	10	the	the	DET
inlawrev-2252	7	11	section	section	NOUN
inlawrev-2252	7	12	to	to	PART
inlawrev-2252	7	13	make	make	VERB
inlawrev-2252	7	14	it	it	PRON
inlawrev-2252	7	15	more	more	ADV
inlawrev-2252	7	16	effective	effective	ADJ
inlawrev-2252	7	17	in	in	ADP
inlawrev-2252	7	18	neutralizing	neutralize	VERB
inlawrev-2252	7	19	the	the	DET
inlawrev-2252	7	20	role	role	NOUN
inlawrev-2252	7	21	of	of	ADP
inlawrev-2252	7	22	tax	tax	NOUN
inlawrev-2252	7	23	legislation	legislation	NOUN
inlawrev-2252	7	24	affecting	affect	VERB
inlawrev-2252	7	25	corporate	corporate	ADJ
inlawrev-2252	7	26	acquisitions	acquisition	NOUN
inlawrev-2252	7	27	.	.	PUNCT
inlawrev-2252	8	1	ii	ii	X
inlawrev-2252	8	2	.	.	PUNCT
inlawrev-2252	8	3	historical	historical	ADJ
inlawrev-2252	8	4	perspective	perspective	NOUN
inlawrev-2252	8	5	the	the	DET
inlawrev-2252	8	6	corporate	corporate	ADJ
inlawrev-2252	8	7	acquisition	acquisition	NOUN
inlawrev-2252	8	8	movement	movement	NOUN
inlawrev-2252	8	9	in	in	ADP
inlawrev-2252	8	10	the	the	DET
inlawrev-2252	8	11	late	late	ADJ
inlawrev-2252	8	12	1960	1960	NUM
inlawrev-2252	8	13	's	's	PART
inlawrev-2252	8	14	generated	generate	VERB
inlawrev-2252	8	15	serious	serious	ADJ
inlawrev-2252	8	16	governmental	governmental	ADJ
inlawrev-2252	8	17	concern.^	concern.^	NOUN
inlawrev-2252	8	18	it	it	PRON
inlawrev-2252	8	19	was	be	AUX
inlawrev-2252	8	20	estimated	estimate	VERB
inlawrev-2252	8	21	that	that	SCONJ
inlawrev-2252	8	22	there	there	PRON
inlawrev-2252	8	23	were	be	VERB
inlawrev-2252	8	24	*	*	PROPN
inlawrev-2252	8	25	member	member	NOUN
inlawrev-2252	8	26	,	,	PUNCT
inlawrev-2252	8	27	faculty	faculty	NOUN
inlawrev-2252	8	28	of	of	ADP
inlawrev-2252	8	29	law	law	NOUN
inlawrev-2252	8	30	,	,	PUNCT
inlawrev-2252	8	31	cleveland	cleveland	PROPN
inlawrev-2252	8	32	state	state	PROPN
inlawrev-2252	8	33	university	university	PROPN
inlawrev-2252	8	34	.	.	PUNCT
inlawrev-2252	9	1	a.b	a.b	PROPN
inlawrev-2252	9	2	.	.	PROPN
inlawrev-2252	9	3	,	,	PUNCT
inlawrev-2252	9	4	university	university	PROPN
inlawrev-2252	9	5	of	of	ADP
inlawrev-2252	9	6	california	california	PROPN
inlawrev-2252	9	7	,	,	PUNCT
inlawrev-2252	9	8	berkeley	berkeley	PROPN
inlawrev-2252	9	9	;	;	PUNCT
inlawrev-2252	9	10	j.d	j.d	PROPN
inlawrev-2252	9	11	.	.	PROPN
inlawrev-2252	9	12	,	,	PUNCT
inlawrev-2252	9	13	boalt	boalt	PROPN
inlawrev-2252	9	14	hall	hall	PROPN
inlawrev-2252	9	15	school	school	PROPN
inlawrev-2252	9	16	of	of	ADP
inlawrev-2252	9	17	law	law	NOUN
inlawrev-2252	9	18	,	,	PUNCT
inlawrev-2252	9	19	university	university	PROPN
inlawrev-2252	9	20	of	of	ADP
inlawrev-2252	9	21	california	california	PROPN
inlawrev-2252	9	22	.	.	PUNCT
inlawrev-2252	10	1	berkeley	berkeley	PROPN
inlawrev-2252	10	2	;	;	PUNCT
inlawrev-2252	10	3	ll.m	ll.m	NUM
inlawrev-2252	10	4	.	.	PUNCT
inlawrev-2252	10	5	,	,	PUNCT
inlawrev-2252	10	6	columbia	columbia	PROPN
inlawrev-2252	10	7	university	university	PROPN
inlawrev-2252	10	8	school	school	NOUN
inlawrev-2252	10	9	of	of	ADP
inlawrev-2252	10	10	law	law	NOUN
inlawrev-2252	10	11	.	.	PUNCT
inlawrev-2252	11	1	the	the	DET
inlawrev-2252	11	2	author	author	NOUN
inlawrev-2252	11	3	dedicates	dedicate	VERB
inlawrev-2252	11	4	this	this	DET
inlawrev-2252	11	5	article	article	NOUN
inlawrev-2252	11	6	to	to	ADP
inlawrev-2252	11	7	the	the	DET
inlawrev-2252	11	8	late	late	PROPN
inlawrev-2252	11	9	dean	dean	PROPN
inlawrev-2252	11	10	richard	richard	PROPN
inlawrev-2252	11	11	j.	j.	PROPN
inlawrev-2252	11	12	childress	childress	PROPN
inlawrev-2252	11	13	of	of	ADP
inlawrev-2252	11	14	st	st	PROPN
inlawrev-2252	11	15	.	.	PROPN
inlawrev-2252	11	16	louis	louis	PROPN
inlawrev-2252	11	17	university	university	PROPN
inlawrev-2252	11	18	school	school	NOUN
inlawrev-2252	11	19	of	of	ADP
inlawrev-2252	11	20	law	law	NOUN
inlawrev-2252	11	21	,	,	PUNCT
inlawrev-2252	11	22	whose	whose	DET
inlawrev-2252	11	23	contribution	contribution	NOUN
inlawrev-2252	11	24	to	to	ADP
inlawrev-2252	11	25	excellence	excellence	NOUN
inlawrev-2252	11	26	in	in	ADP
inlawrev-2252	11	27	the	the	DET
inlawrev-2252	11	28	field	field	NOUN
inlawrev-2252	11	29	of	of	ADP
inlawrev-2252	11	30	legal	legal	ADJ
inlawrev-2252	11	31	education	education	NOUN
inlawrev-2252	11	32	is	be	AUX
inlawrev-2252	11	33	exceeded	exceed	VERB
inlawrev-2252	11	34	only	only	ADV
inlawrev-2252	11	35	by	by	ADP
inlawrev-2252	11	36	his	his	PRON
inlawrev-2252	11	37	commitment	commitment	NOUN
inlawrev-2252	11	38	to	to	PART
inlawrev-2252	11	39	humait	humait	VERB
inlawrev-2252	11	40	equality	equality	NOUN
inlawrev-2252	11	41	and	and	CCONJ
inlawrev-2252	11	42	his	his	PRON
inlawrev-2252	11	43	outstanding	outstanding	ADJ
inlawrev-2252	11	44	ability	ability	NOUN
inlawrev-2252	11	45	to	to	PART
inlawrev-2252	11	46	stimulate	stimulate	VERB
inlawrev-2252	11	47	respect	respect	NOUN
inlawrev-2252	11	48	for	for	ADP
inlawrev-2252	11	49	fairness	fairness	NOUN
inlawrev-2252	11	50	,	,	PUNCT
inlawrev-2252	11	51	public	public	ADJ
inlawrev-2252	11	52	service	service	NOUN
inlawrev-2252	11	53	,	,	PUNCT
inlawrev-2252	11	54	creativity	creativity	NOUN
inlawrev-2252	11	55	,	,	PUNCT
inlawrev-2252	11	56	and	and	CCONJ
inlawrev-2252	11	57	for	for	ADP
inlawrev-2252	11	58	scholarship	scholarship	NOUN
inlawrev-2252	11	59	among	among	ADP
inlawrev-2252	11	60	his	his	PRON
inlawrev-2252	11	61	colleagues	colleague	NOUN
inlawrev-2252	11	62	and	and	CCONJ
inlawrev-2252	11	63	students	student	NOUN
inlawrev-2252	11	64	.	.	PUNCT
inlawrev-2252	12	1	^see	^see	PUNCT
inlawrev-2252	13	1	[	[	X
inlawrev-2252	13	2	1969	1969	NUM
inlawrev-2252	13	3	]	]	X
inlawrev-2252	13	4	ftc	ftc	PROPN
inlawrev-2252	13	5	,	,	PUNCT
inlawrev-2252	13	6	economic	economic	ADJ
inlawrev-2252	13	7	papers	paper	NOUN
inlawrev-2252	13	8	1966	1966	NUM
inlawrev-2252	13	9	-	-	SYM
inlawrev-2252	13	10	1969	1969	NUM
inlawrev-2252	13	11	[	[	X
inlawrev-2252	13	12	hereinafter	hereinafter	NOUN
inlawrev-2252	13	13	cited	cite	VERB
inlawrev-2252	13	14	as	as	ADP
inlawrev-2252	13	15	economic	economic	ADJ
inlawrev-2252	13	16	papers	paper	NOUN
inlawrev-2252	13	17	]	]	PUNCT
inlawrev-2252	13	18	;	;	PUNCT
inlawrev-2252	13	19	merger	merger	NOUN
inlawrev-2252	13	20	guidelines	guideline	NOUN
inlawrev-2252	13	21	of	of	ADP
inlawrev-2252	13	22	department	department	PROPN
inlawrev-2252	13	23	of	of	ADP
inlawrev-2252	13	24	justice	justice	NOUN
inlawrev-2252	13	25	,	,	PUNCT
inlawrev-2252	13	26	1	1	NUM
inlawrev-2252	13	27	trade	trade	NOUN
inlawrev-2252	13	28	reg	reg	NOUN
inlawrev-2252	13	29	.	.	PUNCT
inlawrev-2252	14	1	rep	rep	PROPN
inlawrev-2252	14	2	.	.	PROPN
inlawrev-2252	14	3	(	(	PUNCT
inlawrev-2252	14	4	cch	cch	NOUN
inlawrev-2252	14	5	)	)	PUNCT
inlawrev-2252	14	6	ti	ti	PROPN
inlawrev-2252	14	7	420	420	NUM
inlawrev-2252	14	8	indiana	indiana	PROPN
inlawrev-2252	14	9	law	law	NOUN
inlawrev-2252	14	10	review	review	NOUN
inlawrev-2252	14	11	[	[	X
inlawrev-2252	14	12	vol	vol	NOUN
inlawrev-2252	14	13	.	.	PUNCT
inlawrev-2252	15	1	10:419	10:419	NUM
inlawrev-2252	15	2	4,500	4,500	NUM
inlawrev-2252	15	3	merger	merger	NOUN
inlawrev-2252	15	4	announcements	announcement	NOUN
inlawrev-2252	15	5	in	in	ADP
inlawrev-2252	15	6	1968	1968	NUM
inlawrev-2252	15	7	alone	alone	ADV
inlawrev-2252	15	8	,	,	PUNCT
inlawrev-2252	15	9	^	^	PUNCT
inlawrev-2252	15	10	representing	represent	VERB
inlawrev-2252	15	11	an	an	DET
inlawrev-2252	15	12	increase	increase	NOUN
inlawrev-2252	15	13	of	of	ADP
inlawrev-2252	15	14	300	300	NUM
inlawrev-2252	15	15	%	%	NOUN
inlawrev-2252	15	16	over	over	ADP
inlawrev-2252	15	17	the	the	DET
inlawrev-2252	15	18	number	number	NOUN
inlawrev-2252	15	19	recorded	record	VERB
inlawrev-2252	15	20	five	five	NUM
inlawrev-2252	15	21	years	year	NOUN
inlawrev-2252	15	22	earlier	early	ADV
inlawrev-2252	15	23	.	.	PUNCT
inlawrev-2252	16	1	similarly	similarly	ADV
inlawrev-2252	16	2	,	,	PUNCT
inlawrev-2252	16	3	in	in	ADP
inlawrev-2252	16	4	the	the	DET
inlawrev-2252	16	5	first	first	ADJ
inlawrev-2252	16	6	quarter	quarter	NOUN
inlawrev-2252	16	7	of	of	ADP
inlawrev-2252	16	8	1969	1969	NUM
inlawrev-2252	16	9	,	,	PUNCT
inlawrev-2252	16	10	there	there	PRON
inlawrev-2252	16	11	were	be	VERB
inlawrev-2252	16	12	1,432	1,432	NUM
inlawrev-2252	16	13	such	such	ADJ
inlawrev-2252	16	14	announcements	announcement	NOUN
inlawrev-2252	16	15	,	,	PUNCT
inlawrev-2252	16	16	a	a	DET
inlawrev-2252	16	17	76	76	NUM
inlawrev-2252	16	18	%	%	NOUN
inlawrev-2252	16	19	increase	increase	NOUN
inlawrev-2252	16	20	over	over	ADP
inlawrev-2252	16	21	the	the	DET
inlawrev-2252	16	22	first	first	ADJ
inlawrev-2252	16	23	quarter	quarter	NOUN
inlawrev-2252	16	24	of	of	ADP
inlawrev-2252	16	25	1968.^	1968.^	NUM
inlawrev-2252	16	26	commentators	commentator	NOUN
inlawrev-2252	16	27	and	and	CCONJ
inlawrev-2252	16	28	government	government	NOUN
inlawrev-2252	16	29	officials	official	NOUN
inlawrev-2252	16	30	were	be	AUX
inlawrev-2252	16	31	concerned	concern	VERB
inlawrev-2252	16	32	with	with	ADP
inlawrev-2252	16	33	the	the	DET
inlawrev-2252	16	34	possibility	possibility	NOUN
inlawrev-2252	16	35	that	that	SCONJ
inlawrev-2252	16	36	if	if	SCONJ
inlawrev-2252	16	37	this	this	DET
inlawrev-2252	16	38	structural	structural	ADJ
inlawrev-2252	16	39	transformation	transformation	NOUN
inlawrev-2252	16	40	of	of	ADP
inlawrev-2252	16	41	american	american	ADJ
inlawrev-2252	16	42	industry	industry	NOUN
inlawrev-2252	16	43	were	be	AUX
inlawrev-2252	16	44	allowed	allow	VERB
inlawrev-2252	16	45	to	to	PART
inlawrev-2252	16	46	continue	continue	VERB
inlawrev-2252	16	47	,	,	PUNCT
inlawrev-2252	16	48	the	the	DET
inlawrev-2252	16	49	country	country	NOUN
inlawrev-2252	16	50	might	might	AUX
inlawrev-2252	16	51	risk	risk	VERB
inlawrev-2252	16	52	serious	serious	ADJ
inlawrev-2252	16	53	political	political	ADJ
inlawrev-2252	16	54	,	,	PUNCT
inlawrev-2252	16	55	economic	economic	ADJ
inlawrev-2252	16	56	,	,	PUNCT
inlawrev-2252	16	57	and	and	CCONJ
inlawrev-2252	16	58	social	social	ADJ
inlawrev-2252	16	59	injury	injury	NOUN
inlawrev-2252	16	60	.	.	PUNCT
inlawrev-2252	16	61	''	''	PUNCT
inlawrev-2252	17	1	a.	a.	PROPN
inlawrev-2252	17	2	economic	economic	ADJ
inlawrev-2252	17	3	and	and	CCONJ
inlawrev-2252	17	4	tax	tax	NOUN
inlawrev-2252	17	5	law	law	NOUN
inlawrev-2252	17	6	effects	effect	NOUN
inlawrev-2252	17	7	on	on	ADP
inlawrev-2252	17	8	corporate	corporate	ADJ
inlawrev-2252	17	9	acquisitions	acquisition	NOUN
inlawrev-2252	17	10	the	the	DET
inlawrev-2252	17	11	federal	federal	ADJ
inlawrev-2252	17	12	tax	tax	NOUN
inlawrev-2252	17	13	statutory	statutory	ADJ
inlawrev-2252	17	14	scheme	scheme	NOUN
inlawrev-2252	17	15	governing	govern	VERB
inlawrev-2252	17	16	corporate	corporate	ADJ
inlawrev-2252	17	17	acquisitions	acquisition	NOUN
inlawrev-2252	17	18	operated	operate	VERB
inlawrev-2252	17	19	as	as	ADP
inlawrev-2252	17	20	a	a	DET
inlawrev-2252	17	21	subsidy	subsidy	NOUN
inlawrev-2252	17	22	to	to	ADP
inlawrev-2252	17	23	these	these	DET
inlawrev-2252	17	24	transactions.^	transactions.^	NOUN
inlawrev-2252	17	25	for	for	ADP
inlawrev-2252	17	26	example	example	NOUN
inlawrev-2252	17	27	,	,	PUNCT
inlawrev-2252	17	28	before	before	ADP
inlawrev-2252	17	29	the	the	DET
inlawrev-2252	17	30	enactment	enactment	NOUN
inlawrev-2252	17	31	of	of	ADP
inlawrev-2252	17	32	section	section	NOUN
inlawrev-2252	17	33	279	279	NUM
inlawrev-2252	17	34	one	one	NUM
inlawrev-2252	17	35	method	method	NOUN
inlawrev-2252	17	36	of	of	ADP
inlawrev-2252	17	37	acquisition	acquisition	NOUN
inlawrev-2252	17	38	utilized	utilize	VERB
inlawrev-2252	17	39	by	by	ADP
inlawrev-2252	17	40	corporations	corporation	NOUN
inlawrev-2252	17	41	was	be	AUX
inlawrev-2252	17	42	the	the	DET
inlawrev-2252	17	43	purchase	purchase	NOUN
inlawrev-2252	17	44	of	of	ADP
inlawrev-2252	17	45	stock	stock	NOUN
inlawrev-2252	17	46	in	in	ADP
inlawrev-2252	17	47	another	another	DET
inlawrev-2252	17	48	corporation	corporation	NOUN
inlawrev-2252	17	49	by	by	ADP
inlawrev-2252	17	50	transferring	transfer	VERB
inlawrev-2252	17	51	debt	debt	NOUN
inlawrev-2252	17	52	securities	security	NOUN
inlawrev-2252	17	53	.	.	PUNCT
inlawrev-2252	18	1	section	section	NOUN
inlawrev-2252	18	2	163	163	NUM
inlawrev-2252	18	3	of	of	ADP
inlawrev-2252	18	4	the	the	DET
inlawrev-2252	18	5	internal	internal	PROPN
inlawrev-2252	18	6	revenue	revenue	NOUN
inlawrev-2252	18	7	code	code	NOUN
inlawrev-2252	18	8	permitted	permit	VERB
inlawrev-2252	18	9	the	the	DET
inlawrev-2252	18	10	acquiring	acquire	VERB
inlawrev-2252	18	11	corporation	corporation	NOUN
inlawrev-2252	18	12	to	to	PART
inlawrev-2252	18	13	deduct	deduct	VERB
inlawrev-2252	18	14	all	all	PRON
inlawrev-2252	18	15	of	of	ADP
inlawrev-2252	18	16	the	the	DET
inlawrev-2252	18	17	interest	interest	NOUN
inlawrev-2252	18	18	on	on	ADP
inlawrev-2252	18	19	the	the	DET
inlawrev-2252	18	20	indebtedness	indebtedness	NOUN
inlawrev-2252	18	21	,	,	PUNCT
inlawrev-2252	18	22	and	and	CCONJ
inlawrev-2252	18	23	no	no	DET
inlawrev-2252	18	24	other	other	ADJ
inlawrev-2252	18	25	provision	provision	NOUN
inlawrev-2252	18	26	limited	limit	VERB
inlawrev-2252	18	27	the	the	DET
inlawrev-2252	18	28	deduction	deduction	NOUN
inlawrev-2252	18	29	.	.	PUNCT
inlawrev-2252	19	1	it	it	PRON
inlawrev-2252	19	2	was	be	AUX
inlawrev-2252	19	3	also	also	ADV
inlawrev-2252	19	4	possible	possible	ADJ
inlawrev-2252	19	5	for	for	SCONJ
inlawrev-2252	19	6	the	the	DET
inlawrev-2252	19	7	acquiring	acquire	VERB
inlawrev-2252	19	8	corporation	corporation	NOUN
inlawrev-2252	19	9	to	to	PART
inlawrev-2252	19	10	receive	receive	VERB
inlawrev-2252	19	11	a	a	DET
inlawrev-2252	19	12	stepped4510	stepped4510	PROPN
inlawrev-2252	19	13	,	,	PUNCT
inlawrev-2252	19	14	at	at	ADP
inlawrev-2252	19	15	6881	6881	NUM
inlawrev-2252	19	16	(	(	PUNCT
inlawrev-2252	19	17	released	release	VERB
inlawrev-2252	19	18	may	may	PROPN
inlawrev-2252	19	19	30	30	NUM
inlawrev-2252	19	20	,	,	PUNCT
inlawrev-2252	19	21	1968	1968	NUM
inlawrev-2252	19	22	)	)	PUNCT
inlawrev-2252	19	23	,	,	PUNCT
inlawrev-2252	19	24	providing	provide	VERB
inlawrev-2252	19	25	that	that	SCONJ
inlawrev-2252	19	26	with	with	ADP
inlawrev-2252	19	27	respect	respect	NOUN
inlawrev-2252	19	28	to	to	ADP
inlawrev-2252	19	29	vertical	vertical	ADJ
inlawrev-2252	19	30	mergers	merger	NOUN
inlawrev-2252	19	31	(	(	PUNCT
inlawrev-2252	19	32	acquisitions	acquisition	NOUN
inlawrev-2252	19	33	into	into	ADP
inlawrev-2252	19	34	a	a	DET
inlawrev-2252	19	35	supplying	supplying	NOUN
inlawrev-2252	19	36	or	or	CCONJ
inlawrev-2252	19	37	into	into	ADP
inlawrev-2252	19	38	a	a	DET
inlawrev-2252	19	39	purchasing	purchase	VERB
inlawrev-2252	19	40	market	market	NOUN
inlawrev-2252	19	41	)	)	PUNCT
inlawrev-2252	19	42	,	,	PUNCT
inlawrev-2252	19	43	the	the	DET
inlawrev-2252	19	44	department	department	NOUN
inlawrev-2252	19	45	's	's	PART
inlawrev-2252	19	46	enforcement	enforcement	NOUN
inlawrev-2252	19	47	activity	activity	NOUN
inlawrev-2252	19	48	"	"	PUNCT
inlawrev-2252	19	49	is	be	AUX
inlawrev-2252	19	50	intended	intend	VERB
inlawrev-2252	19	51	to	to	PART
inlawrev-2252	19	52	prevent	prevent	VERB
inlawrev-2252	19	53	changes	change	NOUN
inlawrev-2252	19	54	in	in	ADP
inlawrev-2252	19	55	market	market	NOUN
inlawrev-2252	19	56	structure	structure	NOUN
inlawrev-2252	19	57	that	that	PRON
inlawrev-2252	19	58	are	be	AUX
inlawrev-2252	19	59	likely	likely	ADJ
inlawrev-2252	19	60	to	to	PART
inlawrev-2252	19	61	lead	lead	VERB
inlawrev-2252	19	62	over	over	ADP
inlawrev-2252	19	63	the	the	DET
inlawrev-2252	19	64	course	course	NOUN
inlawrev-2252	19	65	of	of	ADP
inlawrev-2252	19	66	time	time	NOUN
inlawrev-2252	19	67	to	to	PART
inlawrev-2252	19	68	significant	significant	ADJ
inlawrev-2252	19	69	anticompetitive	anticompetitive	ADJ
inlawrev-2252	19	70	consequences	consequence	NOUN
inlawrev-2252	19	71	.	.	PUNCT
inlawrev-2252	19	72	"	"	PUNCT
inlawrev-2252	20	1	i	i	PRON
inlawrev-2252	20	2	d.	d.	PROPN
inlawrev-2252	20	3	at	at	ADP
inlawrev-2252	20	4	6885	6885	NUM
inlawrev-2252	20	5	.	.	PUNCT
inlawrev-2252	21	1	see	see	VERB
inlawrev-2252	21	2	also	also	ADV
inlawrev-2252	21	3	s.	s.	PROPN
inlawrev-2252	21	4	1167	1167	NUM
inlawrev-2252	21	5	,	,	PUNCT
inlawrev-2252	21	6	93d	93d	NUM
inlawrev-2252	21	7	cong	cong	PROPN
inlawrev-2252	21	8	.	.	PROPN
inlawrev-2252	21	9	,	,	PUNCT
inlawrev-2252	21	10	1st	1st	ADJ
inlawrev-2252	21	11	sess	sess	NOUN
inlawrev-2252	21	12	.	.	PUNCT
inlawrev-2252	22	1	(	(	PUNCT
inlawrev-2252	22	2	originally	originally	ADV
inlawrev-2252	22	3	introduced	introduce	VERB
inlawrev-2252	22	4	as	as	ADP
inlawrev-2252	22	5	s.	s.	PROPN
inlawrev-2252	22	6	3832	3832	NUM
inlawrev-2252	22	7	,	,	PUNCT
inlawrev-2252	22	8	92d	92d	NUM
inlawrev-2252	22	9	cong	cong	PROPN
inlawrev-2252	22	10	,	,	PUNCT
inlawrev-2252	22	11	2d	2d	NUM
inlawrev-2252	22	12	sess	sess	NOUN
inlawrev-2252	22	13	.	.	PUNCT
inlawrev-2252	23	1	(	(	PUNCT
inlawrev-2252	23	2	1972	1972	NUM
inlawrev-2252	23	3	)	)	PUNCT
inlawrev-2252	23	4	)	)	PUNCT
inlawrev-2252	23	5	,	,	PUNCT
inlawrev-2252	23	6	119	119	NUM
inlawrev-2252	23	7	cong	cong	NOUN
inlawrev-2252	23	8	.	.	PUNCT
inlawrev-2252	24	1	reg	reg	NOUN
inlawrev-2252	24	2	.	.	PUNCT
inlawrev-2252	25	1	7320	7320	NUM
inlawrev-2252	25	2	(	(	PUNCT
inlawrev-2252	25	3	1973	1973	NUM
inlawrev-2252	25	4	)	)	PUNCT
inlawrev-2252	25	5	;	;	PUNCT
inlawrev-2252	25	6	the	the	DET
inlawrev-2252	25	7	industrial	industrial	ADJ
inlawrev-2252	25	8	reorganization	reorganization	NOUN
inlawrev-2252	25	9	acthearings	acthearing	NOUN
inlawrev-2252	25	10	on	on	ADP
inlawrev-2252	25	11	s.	s.	PROPN
inlawrev-2252	25	12	1167	1167	NUM
inlawrev-2252	25	13	before	before	ADP
inlawrev-2252	25	14	the	the	DET
inlawrev-2252	25	15	subcomm	subcomm	NOUN
inlawrev-2252	25	16	.	.	PUNCT
inlawrev-2252	26	1	on	on	ADP
inlawrev-2252	26	2	antitrust	antitrust	ADJ
inlawrev-2252	26	3	and	and	CCONJ
inlawrev-2252	26	4	monopoly	monopoly	NOUN
inlawrev-2252	26	5	of	of	ADP
inlawrev-2252	26	6	the	the	DET
inlawrev-2252	26	7	senate	senate	PROPN
inlawrev-2252	26	8	comm	comm	NOUN
inlawrev-2252	26	9	.	.	PUNCT
inlawrev-2252	27	1	on	on	ADP
inlawrev-2252	27	2	the	the	DET
inlawrev-2252	27	3	judiciary	judiciary	NOUN
inlawrev-2252	27	4	,	,	PUNCT
inlawrev-2252	27	5	93d	93d	NUM
inlawrev-2252	27	6	cong	cong	PROPN
inlawrev-2252	27	7	.	.	PROPN
inlawrev-2252	27	8	,	,	PUNCT
inlawrev-2252	27	9	1st	1st	ADJ
inlawrev-2252	27	10	sess	sess	NOUN
inlawrev-2252	27	11	.	.	PUNCT
inlawrev-2252	28	1	(	(	PUNCT
inlawrev-2252	28	2	1973	1973	NUM
inlawrev-2252	28	3	)	)	PUNCT
inlawrev-2252	28	4	;	;	PUNCT
inlawrev-2252	28	5	report	report	NOUN
inlawrev-2252	28	6	of	of	ADP
inlawrev-2252	28	7	the	the	DET
inlawrev-2252	28	8	white	white	PROPN
inlawrev-2252	28	9	house	house	PROPN
inlawrev-2252	28	10	task	task	PROPN
inlawrev-2252	28	11	force	force	NOUN
inlawrev-2252	28	12	on	on	ADP
inlawrev-2252	28	13	antitrust	antitrust	ADJ
inlawrev-2252	28	14	policy	policy	NOUN
inlawrev-2252	28	15	,	,	PUNCT
inlawrev-2252	28	16	reprinted	reprint	VERB
inlawrev-2252	28	17	in	in	ADP
inlawrev-2252	28	18	2	2	NUM
inlawrev-2252	28	19	antitrust	antitrust	ADJ
inlawrev-2252	28	20	l.	l.	NOUN
inlawrev-2252	28	21	&	&	CCONJ
inlawrev-2252	28	22	egon	egon	PROPN
inlawrev-2252	28	23	.	.	PUNCT
inlawrev-2252	29	1	rev	rev	PROPN
inlawrev-2252	29	2	.	.	PROPN
inlawrev-2252	30	1	11	11	NUM
inlawrev-2252	30	2	-	-	SYM
inlawrev-2252	30	3	52	52	NUM
inlawrev-2252	30	4	(	(	PUNCT
inlawrev-2252	30	5	winter	winter	NOUN
inlawrev-2252	30	6	1968	1968	NUM
inlawrev-2252	30	7	-	-	SYM
inlawrev-2252	30	8	69	69	NUM
inlawrev-2252	30	9	)	)	PUNCT
inlawrev-2252	30	10	;	;	PUNCT
inlawrev-2252	30	11	tax	tax	NOUN
inlawrev-2252	30	12	reform	reform	NOUN
inlawrev-2252	30	13	,	,	PUNCT
inlawrev-2252	30	14	1969	1969	NUM
inlawrev-2252	30	15	:	:	PUNCT
inlawrev-2252	30	16	hearings	hearing	NOUN
inlawrev-2252	30	17	on	on	ADP
inlawrev-2252	30	18	the	the	DET
inlawrev-2252	30	19	subject	subject	NOUN
inlawrev-2252	30	20	of	of	ADP
inlawrev-2252	30	21	tax	tax	NOUN
inlawrev-2252	30	22	reform	reform	NOUN
inlawrev-2252	30	23	before	before	ADP
inlawrev-2252	30	24	the	the	DET
inlawrev-2252	30	25	house	house	NOUN
inlawrev-2252	30	26	,	,	PUNCT
inlawrev-2252	30	27	comm	comm	NOUN
inlawrev-2252	30	28	.	.	PUNCT
inlawrev-2252	31	1	on	on	ADP
inlawrev-2252	31	2	ways	way	NOUN
inlawrev-2252	31	3	and	and	CCONJ
inlawrev-2252	31	4	means	mean	NOUN
inlawrev-2252	31	5	,	,	PUNCT
inlawrev-2252	31	6	91st	91st	ADJ
inlawrev-2252	31	7	cong	cong	NOUN
inlawrev-2252	31	8	.	.	PUNCT
inlawrev-2252	31	9	,	,	PUNCT
inlawrev-2252	32	1	1st	1st	ADJ
inlawrev-2252	32	2	sess	sess	NOUN
inlawrev-2252	32	3	.	.	PUNCT
inlawrev-2252	32	4	,	,	PUNCT
inlawrev-2252	32	5	pt	pt	PROPN
inlawrev-2252	32	6	.	.	PROPN
inlawrev-2252	32	7	7	7	NUM
inlawrev-2252	32	8	passim	passim	NOUN
inlawrev-2252	32	9	(	(	PUNCT
inlawrev-2252	32	10	1969	1969	NUM
inlawrev-2252	32	11	)	)	PUNCT
inlawrev-2252	33	1	[	[	X
inlawrev-2252	33	2	hereinafter	hereinafter	NOUN
inlawrev-2252	33	3	cited	cite	VERB
inlawrev-2252	33	4	i	i	PRON
inlawrev-2252	33	5	as	as	ADP
inlawrev-2252	33	6	hearings	hearing	NOUN
inlawrev-2252	33	7	on	on	ADP
inlawrev-2252	33	8	tax	tax	NOUN
inlawrev-2252	33	9	reform	reform	NOUN
inlawrev-2252	33	10	]	]	PUNCT
inlawrev-2252	33	11	.	.	PUNCT
inlawrev-2252	34	1	2wall	2wall	NUM
inlawrev-2252	34	2	st	st	PROPN
inlawrev-2252	34	3	.	.	PROPN
inlawrev-2252	34	4	j.	j.	PROPN
inlawrev-2252	34	5	,	,	PUNCT
inlawrev-2252	34	6	apr	apr	PROPN
inlawrev-2252	34	7	.	.	PROPN
inlawrev-2252	34	8	9	9	NUM
inlawrev-2252	34	9	,	,	PUNCT
inlawrev-2252	34	10	1969	1969	NUM
inlawrev-2252	34	11	,	,	PUNCT
inlawrev-2252	34	12	at	at	ADP
inlawrev-2252	34	13	16	16	NUM
inlawrev-2252	34	14	,	,	PUNCT
inlawrev-2252	34	15	col	col	PROPN
inlawrev-2252	34	16	.	.	PROPN
inlawrev-2252	34	17	1	1	NUM
inlawrev-2252	34	18	.	.	X
inlawrev-2252	34	19	^see	^see	NUM
inlawrev-2252	34	20	generally	generally	ADV
inlawrev-2252	34	21	economig	economig	NOUN
inlawrev-2252	34	22	papers	paper	NOUN
inlawrev-2252	34	23	,	,	PUNCT
inlawrev-2252	34	24	supra	supra	PROPN
inlawrev-2252	34	25	note	note	NOUN
inlawrev-2252	34	26	1	1	X
inlawrev-2252	34	27	.	.	PUNCT
inlawrev-2252	35	1	this	this	DET
inlawrev-2252	35	2	work	work	NOUN
inlawrev-2252	35	3	explores	explore	VERB
inlawrev-2252	35	4	the	the	DET
inlawrev-2252	35	5	arguments	argument	NOUN
inlawrev-2252	35	6	and	and	CCONJ
inlawrev-2252	35	7	counterarguments	counterargument	NOUN
inlawrev-2252	35	8	in	in	ADP
inlawrev-2252	35	9	favor	favor	NOUN
inlawrev-2252	35	10	of	of	ADP
inlawrev-2252	35	11	governmental	governmental	ADJ
inlawrev-2252	35	12	regulation	regulation	NOUN
inlawrev-2252	35	13	of	of	ADP
inlawrev-2252	35	14	industrial	industrial	ADJ
inlawrev-2252	35	15	concentration	concentration	NOUN
inlawrev-2252	35	16	.	.	PUNCT
inlawrev-2252	36	1	see	see	VERB
inlawrev-2252	36	2	also	also	ADV
inlawrev-2252	36	3	h.	h.	PROPN
inlawrev-2252	36	4	goldsghmid	goldsghmid	PROPN
inlawrev-2252	36	5	,	,	PUNCT
inlawrev-2252	36	6	h.	h.	PROPN
inlawrev-2252	36	7	mann	mann	PROPN
inlawrev-2252	36	8	,	,	PUNCT
inlawrev-2252	36	9	&	&	CCONJ
inlawrev-2252	36	10	j.	j.	PROPN
inlawrev-2252	36	11	weston	weston	PROPN
inlawrev-2252	36	12	,	,	PUNCT
inlawrev-2252	36	13	industrial	industrial	ADJ
inlawrev-2252	36	14	congentration	congentration	NOUN
inlawrev-2252	36	15	:	:	PUNCT
inlawrev-2252	36	16	the	the	DET
inlawrev-2252	36	17	new	new	ADJ
inlawrev-2252	36	18	learning	learning	NOUN
inlawrev-2252	36	19	(	(	PUNCT
inlawrev-2252	36	20	1974	1974	NUM
inlawrev-2252	36	21	)	)	PUNCT
inlawrev-2252	36	22	,	,	PUNCT
inlawrev-2252	36	23	a	a	DET
inlawrev-2252	36	24	collection	collection	NOUN
inlawrev-2252	36	25	of	of	ADP
inlawrev-2252	36	26	economic	economic	ADJ
inlawrev-2252	36	27	papers	paper	NOUN
inlawrev-2252	36	28	exploring	explore	VERB
inlawrev-2252	36	29	the	the	DET
inlawrev-2252	36	30	relative	relative	ADJ
inlawrev-2252	36	31	social	social	ADJ
inlawrev-2252	36	32	and	and	CCONJ
inlawrev-2252	36	33	economic	economic	ADJ
inlawrev-2252	36	34	effects	effect	NOUN
inlawrev-2252	36	35	of	of	ADP
inlawrev-2252	36	36	industrial	industrial	ADJ
inlawrev-2252	36	37	concentration	concentration	NOUN
inlawrev-2252	36	38	.	.	PUNCT
inlawrev-2252	37	1	the	the	DET
inlawrev-2252	37	2	authors	author	NOUN
inlawrev-2252	37	3	'	'	PART
inlawrev-2252	37	4	view	view	NOUN
inlawrev-2252	37	5	is	be	AUX
inlawrev-2252	37	6	that	that	SCONJ
inlawrev-2252	37	7	governmental	governmental	ADJ
inlawrev-2252	37	8	economic	economic	ADJ
inlawrev-2252	37	9	concern	concern	NOUN
inlawrev-2252	37	10	with	with	ADP
inlawrev-2252	37	11	industrial	industrial	ADJ
inlawrev-2252	37	12	asset	asset	NOUN
inlawrev-2252	37	13	and	and	CCONJ
inlawrev-2252	37	14	market	market	NOUN
inlawrev-2252	37	15	concentration	concentration	NOUN
inlawrev-2252	37	16	focuses	focus	VERB
inlawrev-2252	37	17	primarily	primarily	ADV
inlawrev-2252	37	18	on	on	ADP
inlawrev-2252	37	19	the	the	DET
inlawrev-2252	37	20	increased	increase	VERB
inlawrev-2252	37	21	political	political	ADJ
inlawrev-2252	37	22	and	and	CCONJ
inlawrev-2252	37	23	market	market	NOUN
inlawrev-2252	37	24	manipulation	manipulation	NOUN
inlawrev-2252	37	25	power	power	NOUN
inlawrev-2252	37	26	attendant	attendant	NOUN
inlawrev-2252	37	27	to	to	ADP
inlawrev-2252	37	28	concentrations	concentration	NOUN
inlawrev-2252	37	29	of	of	ADP
inlawrev-2252	37	30	private	private	ADJ
inlawrev-2252	37	31	wealth	wealth	NOUN
inlawrev-2252	37	32	.	.	PUNCT
inlawrev-2252	38	1	see	see	VERB
inlawrev-2252	38	2	also	also	ADV
inlawrev-2252	38	3	burck	burck	VERB
inlawrev-2252	38	4	,	,	PUNCT
inlawrev-2252	38	5	the	the	DET
inlawrev-2252	38	6	merger	merger	NOUN
inlawrev-2252	38	7	movement	movement	NOUN
inlawrev-2252	38	8	rides	ride	VERB
inlawrev-2252	38	9	high	high	ADJ
inlawrev-2252	38	10	,	,	PUNCT
inlawrev-2252	38	11	fortune	fortune	NOUN
inlawrev-2252	38	12	,	,	PUNCT
inlawrev-2252	38	13	february	february	PROPN
inlawrev-2252	38	14	1969	1969	NUM
inlawrev-2252	38	15	,	,	PUNCT
inlawrev-2252	38	16	at	at	ADP
inlawrev-2252	38	17	79	79	NUM
inlawrev-2252	38	18	[	[	SYM
inlawrev-2252	38	19	hereinafter	hereinafter	NOUN
inlawrev-2252	38	20	cited	cite	VERB
inlawrev-2252	38	21	as	as	ADP
inlawrev-2252	38	22	burck	burck	NOUN
inlawrev-2252	38	23	]	]	PUNCT
inlawrev-2252	38	24	.	.	PUNCT
inlawrev-2252	39	1	^bittker	^bittker	PROPN
inlawrev-2252	39	2	,	,	PUNCT
inlawrev-2252	39	3	proposed	propose	VERB
inlawrev-2252	39	4	legislative	legislative	ADJ
inlawrev-2252	39	5	restrictions	restriction	NOUN
inlawrev-2252	39	6	on	on	ADP
inlawrev-2252	39	7	acquisitions	acquisition	NOUN
inlawrev-2252	39	8	ofstock	ofstock	NOUN
inlawrev-2252	39	9	by	by	ADP
inlawrev-2252	39	10	conglomerate	conglomerate	NOUN
inlawrev-2252	39	11	corporations	corporation	NOUN
inlawrev-2252	39	12	,	,	PUNCT
inlawrev-2252	39	13	30	30	NUM
inlawrev-2252	39	14	j.	j.	PROPN
inlawrev-2252	39	15	tax	tax	PROPN
inlawrev-2252	39	16	.	.	PUNCT
inlawrev-2252	40	1	354	354	NUM
inlawrev-2252	40	2	(	(	PUNCT
inlawrev-2252	40	3	1969	1969	NUM
inlawrev-2252	40	4	)	)	PUNCT
inlawrev-2252	41	1	[	[	X
inlawrev-2252	41	2	hereinafter	hereinafter	NOUN
inlawrev-2252	41	3	cited	cite	VERB
inlawrev-2252	41	4	as	as	ADP
inlawrev-2252	41	5	bittker	bittker	NOUN
inlawrev-2252	41	6	]	]	X
inlawrev-2252	41	7	;	;	PUNCT
inlawrev-2252	41	8	cohen	cohen	NOUN
inlawrev-2252	41	9	,	,	PUNCT
inlawrev-2252	41	10	conglomerate	conglomerate	NOUN
inlawrev-2252	41	11	mergers	merger	NOUN
inlawrev-2252	41	12	and	and	CCONJ
inlawrev-2252	41	13	taxation	taxation	NOUN
inlawrev-2252	41	14	,	,	PUNCT
inlawrev-2252	41	15	55	55	NUM
inlawrev-2252	41	16	a.b.a.j	a.b.a.j	NOUN
inlawrev-2252	41	17	.	.	PROPN
inlawrev-2252	41	18	40	40	NUM
inlawrev-2252	41	19	(	(	PUNCT
inlawrev-2252	41	20	1969	1969	NUM
inlawrev-2252	41	21	)	)	PUNCT
inlawrev-2252	41	22	;	;	PUNCT
inlawrev-2252	41	23	hellerstein	hellerstein	NOUN
inlawrev-2252	41	24	,	,	PUNCT
inlawrev-2252	41	25	mergers	merger	NOUN
inlawrev-2252	41	26	,	,	PUNCT
inlawrev-2252	41	27	taxes	taxis	NOUN
inlawrev-2252	41	28	,	,	PUNCT
inlawrev-2252	41	29	and	and	CCONJ
inlawrev-2252	41	30	realism	realism	NOUN
inlawrev-2252	41	31	,	,	PUNCT
inlawrev-2252	41	32	71	71	NUM
inlawrev-2252	41	33	harv	harv	NOUN
inlawrev-2252	41	34	.	.	PUNCT
inlawrev-2252	42	1	l.	l.	PROPN
inlawrev-2252	42	2	rev	rev	PROPN
inlawrev-2252	42	3	.	.	PROPN
inlawrev-2252	42	4	254	254	NUM
inlawrev-2252	42	5	(	(	PUNCT
inlawrev-2252	42	6	1957	1957	NUM
inlawrev-2252	42	7	)	)	PUNCT
inlawrev-2252	43	1	[	[	X
inlawrev-2252	43	2	hereinafter	hereinafter	NOUN
inlawrev-2252	43	3	cited	cite	VERB
inlawrev-2252	43	4	as	as	ADP
inlawrev-2252	43	5	hellerstein	hellerstein	NOUN
inlawrev-2252	43	6	]	]	PUNCT
inlawrev-2252	43	7	;	;	PUNCT
inlawrev-2252	43	8	sax	sax	PROPN
inlawrev-2252	43	9	,	,	PUNCT
inlawrev-2252	43	10	the	the	DET
inlawrev-2252	43	11	conglomerate	conglomerate	NOUN
inlawrev-2252	43	12	and	and	CCONJ
inlawrev-2252	43	13	tax	tax	NOUN
inlawrev-2252	43	14	reform	reform	NOUN
inlawrev-2252	43	15	:	:	PUNCT
inlawrev-2252	43	16	a	a	DET
inlawrev-2252	43	17	brief	brief	ADJ
inlawrev-2252	43	18	review	review	NOUN
inlawrev-2252	43	19	,	,	PUNCT
inlawrev-2252	43	20	25	25	NUM
inlawrev-2252	43	21	tax	tax	NOUN
inlawrev-2252	43	22	l.	l.	PROPN
inlawrev-2252	43	23	rev	rev	PROPN
inlawrev-2252	43	24	.	.	PROPN
inlawrev-2252	43	25	235	235	NUM
inlawrev-2252	43	26	(	(	PUNCT
inlawrev-2252	43	27	1970	1970	NUM
inlawrev-2252	43	28	)	)	PUNCT
inlawrev-2252	44	1	[	[	X
inlawrev-2252	44	2	hereinafter	hereinafter	NOUN
inlawrev-2252	44	3	cited	cite	VERB
inlawrev-2252	44	4	as	as	ADP
inlawrev-2252	44	5	sax	sax	PROPN
inlawrev-2252	44	6	]	]	PUNCT
inlawrev-2252	44	7	;	;	PUNCT
inlawrev-2252	44	8	thrower	thrower	NOUN
inlawrev-2252	44	9	,	,	PUNCT
inlawrev-2252	44	10	conglomerates	conglomerate	NOUN
inlawrev-2252	44	11	—	—	PUNCT
inlawrev-2252	44	12	some	some	DET
inlawrev-2252	44	13	tax	tax	NOUN
inlawrev-2252	44	14	problems	problem	NOUN
inlawrev-2252	44	15	,	,	PUNCT
inlawrev-2252	44	16	25	25	NUM
inlawrev-2252	44	17	bus	bus	NOUN
inlawrev-2252	44	18	.	.	PUNCT
inlawrev-2252	45	1	law	law	NOUN
inlawrev-2252	45	2	.	.	PUNCT
inlawrev-2252	46	1	641	641	NUM
inlawrev-2252	46	2	(	(	PUNCT
inlawrev-2252	46	3	1970	1970	NUM
inlawrev-2252	46	4	)	)	PUNCT
inlawrev-2252	47	1	[	[	X
inlawrev-2252	47	2	hereinafter	hereinafter	NOUN
inlawrev-2252	47	3	cited	cite	VERB
inlawrev-2252	47	4	as	as	ADP
inlawrev-2252	47	5	thrower	thrower	NOUN
inlawrev-2252	47	6	]	]	X
inlawrev-2252	47	7	;	;	PUNCT
inlawrev-2252	47	8	crockett	crockett	PROPN
inlawrev-2252	47	9	,	,	PUNCT
inlawrev-2252	47	10	federal	federal	ADJ
inlawrev-2252	47	11	taxation	taxation	NOUN
inlawrev-2252	47	12	of	of	ADP
inlawrev-2252	47	13	corporate	corporate	ADJ
inlawrev-2252	47	14	unifications	unification	NOUN
inlawrev-2252	47	15	:	:	PUNCT
inlawrev-2252	47	16	a	a	DET
inlawrev-2252	47	17	review	review	NOUN
inlawrev-2252	47	18	of	of	ADP
inlawrev-2252	47	19	legislative	legislative	ADJ
inlawrev-2252	47	20	policy	policy	NOUN
inlawrev-2252	47	21	,	,	PUNCT
inlawrev-2252	47	22	15	15	NUM
inlawrev-2252	47	23	duq	duq	NOUN
inlawrev-2252	47	24	.	.	PUNCT
inlawrev-2252	48	1	l.	l.	PROPN
inlawrev-2252	48	2	rev	rev	PROPN
inlawrev-2252	48	3	.	.	PROPN
inlawrev-2252	48	4	1	1	NUM
inlawrev-2252	48	5	(	(	PUNCT
inlawrev-2252	48	6	1976	1976	NUM
inlawrev-2252	48	7	)	)	PUNCT
inlawrev-2252	48	8	.	.	PUNCT
inlawrev-2252	49	1	1977	1977	NUM
inlawrev-2252	49	2	]	]	PUNCT
inlawrev-2252	49	3	taxation	taxation	NOUN
inlawrev-2252	49	4	of	of	ADP
inlawrev-2252	49	5	interest	interest	NOUN
inlawrev-2252	49	6	-	-	PUNCT
inlawrev-2252	49	7	on	on	ADP
inlawrev-2252	49	8	-	-	PUNCT
inlawrev-2252	49	9	indebtedness	indebtedness	NOUN
inlawrev-2252	49	10	421	421	NUM
inlawrev-2252	49	11	up	up	ADP
inlawrev-2252	49	12	basis	basis	NOUN
inlawrev-2252	49	13	in	in	ADP
inlawrev-2252	49	14	the	the	DET
inlawrev-2252	49	15	event	event	NOUN
inlawrev-2252	49	16	of	of	ADP
inlawrev-2252	49	17	liquidation	liquidation	NOUN
inlawrev-2252	49	18	of	of	ADP
inlawrev-2252	49	19	the	the	DET
inlawrev-2252	49	20	acquired	acquire	VERB
inlawrev-2252	49	21	company.^	company.^	ADV
inlawrev-2252	49	22	if	if	SCONJ
inlawrev-2252	49	23	the	the	DET
inlawrev-2252	49	24	acquiring	acquire	VERB
inlawrev-2252	49	25	corporation	corporation	NOUN
inlawrev-2252	49	26	and	and	CCONJ
inlawrev-2252	49	27	the	the	DET
inlawrev-2252	49	28	acquired	acquire	VERB
inlawrev-2252	49	29	corporation	corporation	NOUN
inlawrev-2252	49	30	filed	file	VERB
inlawrev-2252	49	31	consolidated	consolidated	ADJ
inlawrev-2252	49	32	returns	return	NOUN
inlawrev-2252	49	33	.	.	PUNCT
inlawrev-2252	49	34	'	'	PUNCT
inlawrev-2252	50	1	intercorporate	intercorporate	ADJ
inlawrev-2252	50	2	dividends	dividend	NOUN
inlawrev-2252	50	3	might	might	AUX
inlawrev-2252	50	4	not	not	PART
inlawrev-2252	50	5	be	be	AUX
inlawrev-2252	50	6	taxed.^	taxed.^	NOUN
inlawrev-2252	50	7	this	this	DET
inlawrev-2252	50	8	type	type	NOUN
inlawrev-2252	50	9	of	of	ADP
inlawrev-2252	50	10	transaction	transaction	NOUN
inlawrev-2252	50	11	produced	produce	VERB
inlawrev-2252	50	12	such	such	DET
inlawrev-2252	50	13	a	a	DET
inlawrev-2252	50	14	significant	significant	ADJ
inlawrev-2252	50	15	tax	tax	NOUN
inlawrev-2252	50	16	advantage	advantage	NOUN
inlawrev-2252	50	17	that	that	SCONJ
inlawrev-2252	50	18	it	it	PRON
inlawrev-2252	50	19	might	might	AUX
inlawrev-2252	50	20	be	be	AUX
inlawrev-2252	50	21	described	describe	VERB
inlawrev-2252	50	22	as	as	ADP
inlawrev-2252	50	23	a	a	DET
inlawrev-2252	50	24	joint	joint	ADJ
inlawrev-2252	50	25	venture	venture	NOUN
inlawrev-2252	50	26	between	between	ADP
inlawrev-2252	50	27	the	the	DET
inlawrev-2252	50	28	government	government	NOUN
inlawrev-2252	50	29	and	and	CCONJ
inlawrev-2252	50	30	the	the	DET
inlawrev-2252	50	31	acquiring	acquire	VERB
inlawrev-2252	50	32	corporation	corporation	NOUN
inlawrev-2252	50	33	.	.	PUNCT
inlawrev-2252	51	1	the	the	DET
inlawrev-2252	51	2	acquired	acquire	VERB
inlawrev-2252	51	3	corporation	corporation	NOUN
inlawrev-2252	51	4	and	and	CCONJ
inlawrev-2252	51	5	its	its	PRON
inlawrev-2252	51	6	stockholders	stockholder	NOUN
inlawrev-2252	51	7	also	also	ADV
inlawrev-2252	51	8	received	receive	VERB
inlawrev-2252	51	9	tax	tax	NOUN
inlawrev-2252	51	10	advantages	advantage	NOUN
inlawrev-2252	51	11	.	.	PUNCT
inlawrev-2252	52	1	if	if	SCONJ
inlawrev-2252	52	2	the	the	DET
inlawrev-2252	52	3	acquired	acquire	VERB
inlawrev-2252	52	4	corporation	corporation	NOUN
inlawrev-2252	52	5	received	receive	VERB
inlawrev-2252	52	6	debt	debt	NOUN
inlawrev-2252	52	7	securities	security	NOUN
inlawrev-2252	52	8	payable	payable	ADJ
inlawrev-2252	52	9	in	in	ADP
inlawrev-2252	52	10	installments	installment	NOUN
inlawrev-2252	52	11	,	,	PUNCT
inlawrev-2252	52	12	it	it	PRON
inlawrev-2252	52	13	could	could	AUX
inlawrev-2252	52	14	,	,	PUNCT
inlawrev-2252	52	15	under	under	ADP
inlawrev-2252	52	16	pre-1969	pre-1969	ADJ
inlawrev-2252	52	17	law	law	NOUN
inlawrev-2252	52	18	,	,	PUNCT
inlawrev-2252	52	19	elect	elect	VERB
inlawrev-2252	52	20	to	to	PART
inlawrev-2252	52	21	defer	defer	VERB
inlawrev-2252	52	22	the	the	DET
inlawrev-2252	52	23	reporting	reporting	NOUN
inlawrev-2252	52	24	of	of	ADP
inlawrev-2252	52	25	gain	gain	NOUN
inlawrev-2252	52	26	under	under	ADP
inlawrev-2252	52	27	the	the	DET
inlawrev-2252	52	28	installment	installment	NOUN
inlawrev-2252	52	29	sales	sale	NOUN
inlawrev-2252	52	30	provisions	provision	NOUN
inlawrev-2252	52	31	of	of	ADP
inlawrev-2252	52	32	the	the	DET
inlawrev-2252	52	33	code.^	code.^	NOUN
inlawrev-2252	52	34	in	in	ADP
inlawrev-2252	52	35	some	some	DET
inlawrev-2252	52	36	instances	instance	NOUN
inlawrev-2252	52	37	,	,	PUNCT
inlawrev-2252	52	38	this	this	DET
inlawrev-2252	52	39	period	period	NOUN
inlawrev-2252	52	40	ranged	range	VERB
inlawrev-2252	52	41	up	up	ADV
inlawrev-2252	52	42	to	to	PART
inlawrev-2252	52	43	twenty	twenty	NUM
inlawrev-2252	52	44	years	year	NOUN
inlawrev-2252	52	45	.	.	PUNCT
inlawrev-2252	53	1	the	the	DET
inlawrev-2252	53	2	resulting	result	VERB
inlawrev-2252	53	3	deferral	deferral	NOUN
inlawrev-2252	53	4	of	of	ADP
inlawrev-2252	53	5	the	the	DET
inlawrev-2252	53	6	gain	gain	NOUN
inlawrev-2252	53	7	until	until	SCONJ
inlawrev-2252	53	8	either	either	CCONJ
inlawrev-2252	53	9	ultimate	ultimate	ADJ
inlawrev-2252	53	10	payment	payment	NOUN
inlawrev-2252	53	11	of	of	ADP
inlawrev-2252	53	12	the	the	DET
inlawrev-2252	53	13	debt	debt	NOUN
inlawrev-2252	53	14	or	or	CCONJ
inlawrev-2252	53	15	sale	sale	NOUN
inlawrev-2252	53	16	to	to	ADP
inlawrev-2252	53	17	a	a	DET
inlawrev-2252	53	18	third	third	ADJ
inlawrev-2252	53	19	person^^	person^^	NOUN
inlawrev-2252	53	20	had	have	VERB
inlawrev-2252	53	21	the	the	DET
inlawrev-2252	53	22	effect	effect	NOUN
inlawrev-2252	53	23	of	of	ADP
inlawrev-2252	53	24	allowing	allow	VERB
inlawrev-2252	53	25	many	many	ADJ
inlawrev-2252	53	26	corporate	corporate	ADJ
inlawrev-2252	53	27	acquisitions	acquisition	NOUN
inlawrev-2252	53	28	to	to	PART
inlawrev-2252	53	29	enjoy	enjoy	VERB
inlawrev-2252	53	30	a	a	DET
inlawrev-2252	53	31	federal	federal	ADJ
inlawrev-2252	53	32	government	government	NOUN
inlawrev-2252	53	33	subsidy	subsidy	NOUN
inlawrev-2252	53	34	similar	similar	ADJ
inlawrev-2252	53	35	to	to	ADP
inlawrev-2252	53	36	that	that	DET
inlawrev-2252	53	37	accorded	accord	VERB
inlawrev-2252	53	38	tax	tax	NOUN
inlawrev-2252	53	39	-	-	PUNCT
inlawrev-2252	53	40	free	free	ADJ
inlawrev-2252	53	41	reorganizations	reorganization	NOUN
inlawrev-2252	53	42	.	.	PUNCT
inlawrev-2252	54	1	^^	^^	PUNCT
inlawrev-2252	54	2	shareholders	shareholder	NOUN
inlawrev-2252	54	3	of	of	ADP
inlawrev-2252	54	4	the	the	DET
inlawrev-2252	54	5	acquired	acquire	VERB
inlawrev-2252	54	6	corporation	corporation	NOUN
inlawrev-2252	54	7	benefited	benefit	VERB
inlawrev-2252	54	8	from	from	ADP
inlawrev-2252	54	9	tender	tender	NOUN
inlawrev-2252	54	10	offers	offer	VERB
inlawrev-2252	54	11	far	far	ADV
inlawrev-2252	54	12	above	above	ADP
inlawrev-2252	54	13	the	the	DET
inlawrev-2252	54	14	market	market	NOUN
inlawrev-2252	54	15	price	price	NOUN
inlawrev-2252	54	16	,	,	PUNCT
inlawrev-2252	54	17	affording	afford	VERB
inlawrev-2252	54	18	them	they	PRON
inlawrev-2252	54	19	capital	capital	NOUN
inlawrev-2252	54	20	gains	gain	NOUN
inlawrev-2252	54	21	taxed	tax	VERB
inlawrev-2252	54	22	at	at	ADP
inlawrev-2252	54	23	preferential	preferential	ADJ
inlawrev-2252	54	24	rates	rate	NOUN
inlawrev-2252	54	25	.	.	PUNCT
inlawrev-2252	55	1	^^i.r.c	^^i.r.c	NUM
inlawrev-2252	55	2	.	.	PUNCT
inlawrev-2252	56	1	§	§	PROPN
inlawrev-2252	56	2	§	§	PROPN
inlawrev-2252	56	3	332	332	NUM
inlawrev-2252	56	4	,	,	PUNCT
inlawrev-2252	56	5	334	334	NUM
inlawrev-2252	56	6	,	,	PUNCT
inlawrev-2252	56	7	453	453	NUM
inlawrev-2252	56	8	.	.	PUNCT
inlawrev-2252	56	9	see	see	VERB
inlawrev-2252	56	10	appert	appert	NOUN
inlawrev-2252	56	11	,	,	PUNCT
inlawrev-2252	56	12	installment	installment	NOUN
inlawrev-2252	56	13	reporting	reporting	NOUN
inlawrev-2252	56	14	as	as	ADP
inlawrev-2252	56	15	a	a	DET
inlawrev-2252	56	16	substitute	substitute	ADJ
inlawrev-2252	56	17	fora	fora	ADJ
inlawrev-2252	56	18	tax	tax	NOUN
inlawrev-2252	56	19	-	-	PUNCT
inlawrev-2252	56	20	free	free	ADJ
inlawrev-2252	56	21	reorganization	reorganization	NOUN
inlawrev-2252	56	22	.	.	PUNCT
inlawrev-2252	57	1	22	22	NUM
inlawrev-2252	57	2	tax	tax	NOUN
inlawrev-2252	57	3	law	law	NOUN
inlawrev-2252	57	4	.	.	PUNCT
inlawrev-2252	58	1	137	137	NUM
inlawrev-2252	58	2	(	(	PUNCT
inlawrev-2252	58	3	1968	1968	NUM
inlawrev-2252	58	4	)	)	PUNCT
inlawrev-2252	59	1	[	[	X
inlawrev-2252	59	2	hereinafter	hereinafter	NOUN
inlawrev-2252	59	3	cited	cite	VERB
inlawrev-2252	59	4	as	as	ADP
inlawrev-2252	59	5	appert	appert	ADJ
inlawrev-2252	59	6	]	]	X
inlawrev-2252	59	7	;	;	PUNCT
inlawrev-2252	59	8	see	see	VERB
inlawrev-2252	59	9	also	also	ADV
inlawrev-2252	59	10	silverstein	silverstein	ADJ
inlawrev-2252	59	11	,	,	PUNCT
inlawrev-2252	59	12	impact	impact	NOUN
inlawrev-2252	59	13	of	of	ADP
inlawrev-2252	59	14	the	the	DET
inlawrev-2252	59	15	acquisition	acquisition	NOUN
inlawrev-2252	59	16	indebtedness	indebtedness	NOUN
inlawrev-2252	59	17	provisions	provision	NOUN
inlawrev-2252	59	18	of	of	ADP
inlawrev-2252	59	19	the	the	DET
inlawrev-2252	59	20	tax	tax	NOUN
inlawrev-2252	59	21	reform	reform	NOUN
inlawrev-2252	59	22	act	act	NOUN
inlawrev-2252	59	23	of	of	ADP
inlawrev-2252	59	24	1969	1969	NUM
inlawrev-2252	59	25	on	on	ADP
inlawrev-2252	59	26	corporate	corporate	ADJ
inlawrev-2252	59	27	mergers	merger	NOUN
inlawrev-2252	59	28	,	,	PUNCT
inlawrev-2252	59	29	44	44	NUM
inlawrev-2252	59	30	st	st	PROPN
inlawrev-2252	59	31	.	.	PROPN
inlawrev-2252	59	32	johns	johns	PROPN
inlawrev-2252	59	33	l.	l.	PROPN
inlawrev-2252	59	34	rev	rev	PROPN
inlawrev-2252	59	35	.	.	PROPN
inlawrev-2252	60	1	353	353	NUM
inlawrev-2252	60	2	,	,	PUNCT
inlawrev-2252	60	3	367	367	NUM
inlawrev-2252	60	4	(	(	PUNCT
inlawrev-2252	60	5	1970	1970	NUM
inlawrev-2252	60	6	)	)	PUNCT
inlawrev-2252	61	1	[	[	X
inlawrev-2252	61	2	hereinafter	hereinafter	NOUN
inlawrev-2252	61	3	cited	cite	VERB
inlawrev-2252	61	4	as	as	ADP
inlawrev-2252	61	5	silverstein	silverstein	NOUN
inlawrev-2252	61	6	]	]	X
inlawrev-2252	61	7	.	.	PUNCT
inlawrev-2252	62	1	'	'	PUNCT
inlawrev-2252	62	2	see	see	VERB
inlawrev-2252	62	3	i.r.c	i.r.c	NOUN
inlawrev-2252	62	4	.	.	PUNCT
inlawrev-2252	63	1	§	§	PROPN
inlawrev-2252	63	2	§	§	PROPN
inlawrev-2252	63	3	1501	1501	NUM
inlawrev-2252	63	4	-	-	SYM
inlawrev-2252	63	5	05	05	NUM
inlawrev-2252	63	6	.	.	PUNCT
inlawrev-2252	64	1	hd	hd	PROPN
inlawrev-2252	64	2	.	.	PUNCT
inlawrev-2252	65	1	§	§	PROPN
inlawrev-2252	65	2	243	243	NUM
inlawrev-2252	65	3	.	.	PUNCT
inlawrev-2252	66	1	hd	hd	PROPN
inlawrev-2252	66	2	.	.	PUNCT
inlawrev-2252	67	1	§	§	PROPN
inlawrev-2252	67	2	453	453	NUM
inlawrev-2252	67	3	.	.	PUNCT
inlawrev-2252	67	4	losee	losee	PROPN
inlawrev-2252	67	5	b.	b.	PROPN
inlawrev-2252	67	6	bittker	bittker	PROPN
inlawrev-2252	67	7	&	&	CCONJ
inlawrev-2252	67	8	j.	j.	PROPN
inlawrev-2252	67	9	eustice	eustice	PROPN
inlawrev-2252	67	10	,	,	PUNCT
inlawrev-2252	67	11	federal	federal	ADJ
inlawrev-2252	67	12	income	income	NOUN
inlawrev-2252	67	13	taxation	taxation	NOUN
inlawrev-2252	67	14	of	of	ADP
inlawrev-2252	67	15	corporations	corporation	NOUN
inlawrev-2252	67	16	and	and	CCONJ
inlawrev-2252	67	17	shareholders	shareholder	NOUN
inlawrev-2252	67	18	§	§	PROPN
inlawrev-2252	67	19	14.57	14.57	NUM
inlawrev-2252	67	20	(	(	PUNCT
inlawrev-2252	67	21	3d	3d	PROPN
inlawrev-2252	67	22	ed	ed	NOUN
inlawrev-2252	67	23	.	.	PROPN
inlawrev-2252	67	24	1971	1971	NUM
inlawrev-2252	67	25	)	)	PUNCT
inlawrev-2252	68	1	[	[	X
inlawrev-2252	68	2	hereinafter	hereinafter	NOUN
inlawrev-2252	68	3	cited	cite	VERB
inlawrev-2252	68	4	as	as	ADP
inlawrev-2252	68	5	bittker	bittker	NOUN
inlawrev-2252	68	6	&	&	CCONJ
inlawrev-2252	68	7	eustice	eustice	PROPN
inlawrev-2252	68	8	]	]	PUNCT
inlawrev-2252	68	9	;	;	PUNCT
inlawrev-2252	68	10	appert	appert	ADJ
inlawrev-2252	68	11	,	,	PUNCT
inlawrev-2252	68	12	supra	supra	ADJ
inlawrev-2252	68	13	note	note	NOUN
inlawrev-2252	68	14	6	6	NUM
inlawrev-2252	68	15	.	.	PUNCT
inlawrev-2252	68	16	^^see	^^see	PRON
inlawrev-2252	68	17	i.r.c	i.r.c	NOUN
inlawrev-2252	68	18	.	.	PUNCT
inlawrev-2252	69	1	§	§	PROPN
inlawrev-2252	69	2	368	368	NUM
inlawrev-2252	69	3	and	and	CCONJ
inlawrev-2252	69	4	cross	cross	ADJ
inlawrev-2252	69	5	-	-	ADJ
inlawrev-2252	69	6	reference	reference	ADJ
inlawrev-2252	69	7	provisions	provision	NOUN
inlawrev-2252	69	8	;	;	PUNCT
inlawrev-2252	69	9	see	see	VERB
inlawrev-2252	69	10	also	also	ADV
inlawrev-2252	69	11	sandberg	sandberg	PROPN
inlawrev-2252	69	12	,	,	PUNCT
inlawrev-2252	69	13	the	the	DET
inlawrev-2252	69	14	income	income	NOUN
inlawrev-2252	69	15	tax	tax	NOUN
inlawrev-2252	69	16	subsidy	subsidy	NOUN
inlawrev-2252	69	17	to	to	ADP
inlawrev-2252	69	18	"	"	PUNCT
inlawrev-2252	69	19	reorganizations	reorganization	NOUN
inlawrev-2252	69	20	,	,	PUNCT
inlawrev-2252	69	21	"	"	PUNCT
inlawrev-2252	69	22	38	38	NUM
inlawrev-2252	69	23	colum	colum	NOUN
inlawrev-2252	69	24	.	.	PUNCT
inlawrev-2252	70	1	l.	l.	PROPN
inlawrev-2252	70	2	rev	rev	PROPN
inlawrev-2252	70	3	.	.	PROPN
inlawrev-2252	70	4	98	98	NUM
inlawrev-2252	70	5	(	(	PUNCT
inlawrev-2252	70	6	1938	1938	NUM
inlawrev-2252	70	7	)	)	PUNCT
inlawrev-2252	71	1	[	[	X
inlawrev-2252	71	2	hereinafter	hereinafter	NOUN
inlawrev-2252	71	3	cited	cite	VERB
inlawrev-2252	71	4	as	as	ADP
inlawrev-2252	71	5	sandberg	sandberg	PROPN
inlawrev-2252	71	6	]	]	PUNCT
inlawrev-2252	71	7	.	.	PUNCT
inlawrev-2252	72	1	in	in	ADP
inlawrev-2252	72	2	addition	addition	NOUN
inlawrev-2252	72	3	to	to	ADP
inlawrev-2252	72	4	extending	extend	VERB
inlawrev-2252	72	5	the	the	DET
inlawrev-2252	72	6	net	net	ADJ
inlawrev-2252	72	7	operating	operating	NOUN
inlawrev-2252	72	8	loss	loss	NOUN
inlawrev-2252	72	9	carryover	carryover	NOUN
inlawrev-2252	72	10	period	period	NOUN
inlawrev-2252	72	11	and	and	CCONJ
inlawrev-2252	72	12	restricting	restrict	VERB
inlawrev-2252	72	13	,	,	PUNCT
inlawrev-2252	72	14	somewhat	somewhat	ADV
inlawrev-2252	72	15	,	,	PUNCT
inlawrev-2252	72	16	the	the	DET
inlawrev-2252	72	17	percentage	percentage	NOUN
inlawrev-2252	72	18	ownership	ownership	NOUN
inlawrev-2252	72	19	requirements	requirement	NOUN
inlawrev-2252	72	20	for	for	ADP
inlawrev-2252	72	21	qualification	qualification	NOUN
inlawrev-2252	72	22	,	,	PUNCT
inlawrev-2252	72	23	section	section	NOUN
inlawrev-2252	72	24	806(e	806(e	PROPN
inlawrev-2252	72	25	)	)	PUNCT
inlawrev-2252	72	26	of	of	ADP
inlawrev-2252	72	27	the	the	DET
inlawrev-2252	72	28	tax	tax	NOUN
inlawrev-2252	72	29	reform	reform	NOUN
inlawrev-2252	72	30	act	act	NOUN
inlawrev-2252	72	31	of	of	ADP
inlawrev-2252	72	32	1976	1976	NUM
inlawrev-2252	72	33	contains	contain	VERB
inlawrev-2252	72	34	another	another	DET
inlawrev-2252	72	35	significant	significant	ADJ
inlawrev-2252	72	36	amendment	amendment	NOUN
inlawrev-2252	72	37	.	.	PUNCT
inlawrev-2252	73	1	specifically	specifically	ADV
inlawrev-2252	73	2	,	,	PUNCT
inlawrev-2252	73	3	section	section	NOUN
inlawrev-2252	73	4	806(e	806(e	PROPN
inlawrev-2252	73	5	)	)	PUNCT
inlawrev-2252	73	6	appears	appear	VERB
inlawrev-2252	73	7	to	to	PART
inlawrev-2252	73	8	eliminate	eliminate	VERB
inlawrev-2252	73	9	the	the	DET
inlawrev-2252	73	10	requirement	requirement	NOUN
inlawrev-2252	73	11	of	of	ADP
inlawrev-2252	73	12	continuation	continuation	NOUN
inlawrev-2252	73	13	of	of	ADP
inlawrev-2252	73	14	substantially	substantially	ADV
inlawrev-2252	73	15	the	the	DET
inlawrev-2252	73	16	same	same	ADJ
inlawrev-2252	73	17	business	business	NOUN
inlawrev-2252	73	18	of	of	ADP
inlawrev-2252	73	19	the	the	DET
inlawrev-2252	73	20	acquired	acquire	VERB
inlawrev-2252	73	21	entity	entity	NOUN
inlawrev-2252	73	22	by	by	ADP
inlawrev-2252	73	23	the	the	DET
inlawrev-2252	73	24	acquiring	acquire	VERB
inlawrev-2252	73	25	entity	entity	NOUN
inlawrev-2252	73	26	,	,	PUNCT
inlawrev-2252	73	27	a	a	DET
inlawrev-2252	73	28	provision	provision	NOUN
inlawrev-2252	73	29	formerly	formerly	ADV
inlawrev-2252	73	30	contained	contain	VERB
inlawrev-2252	73	31	in	in	ADP
inlawrev-2252	73	32	section	section	NOUN
inlawrev-2252	73	33	382(axl)(c	382(axl)(c	PROPN
inlawrev-2252	73	34	)	)	PUNCT
inlawrev-2252	73	35	.	.	PUNCT
inlawrev-2252	74	1	although	although	SCONJ
inlawrev-2252	74	2	it	it	PRON
inlawrev-2252	74	3	was	be	AUX
inlawrev-2252	74	4	probably	probably	ADV
inlawrev-2252	74	5	legislative	legislative	ADJ
inlawrev-2252	74	6	oversight	oversight	NOUN
inlawrev-2252	74	7	,	,	PUNCT
inlawrev-2252	74	8	there	there	PRON
inlawrev-2252	74	9	appears	appear	VERB
inlawrev-2252	74	10	to	to	PART
inlawrev-2252	74	11	be	be	AUX
inlawrev-2252	74	12	no	no	DET
inlawrev-2252	74	13	1976	1976	NUM
inlawrev-2252	74	14	act	act	NOUN
inlawrev-2252	74	15	change	change	NOUN
inlawrev-2252	74	16	in	in	ADP
inlawrev-2252	74	17	section	section	NOUN
inlawrev-2252	74	18	381(ax2	381(ax2	NUM
inlawrev-2252	74	19	)	)	PUNCT
inlawrev-2252	74	20	which	which	PRON
inlawrev-2252	74	21	does	do	AUX
inlawrev-2252	74	22	not	not	PART
inlawrev-2252	74	23	list	list	VERB
inlawrev-2252	74	24	reorganizations	reorganization	NOUN
inlawrev-2252	74	25	described	describe	VERB
inlawrev-2252	74	26	in	in	ADP
inlawrev-2252	74	27	subparagraph	subparagraph	NOUN
inlawrev-2252	74	28	(	(	PUNCT
inlawrev-2252	74	29	b	b	NOUN
inlawrev-2252	74	30	)	)	PUNCT
inlawrev-2252	74	31	of	of	ADP
inlawrev-2252	74	32	section	section	NOUN
inlawrev-2252	74	33	368(a)(1	368(a)(1	NUM
inlawrev-2252	74	34	)	)	PUNCT
inlawrev-2252	74	35	;	;	PUNCT
inlawrev-2252	74	36	yet	yet	CCONJ
inlawrev-2252	74	37	section	section	NOUN
inlawrev-2252	74	38	382(bxl	382(bxl	NUM
inlawrev-2252	74	39	)	)	PUNCT
inlawrev-2252	74	40	of	of	ADP
inlawrev-2252	74	41	the	the	DET
inlawrev-2252	74	42	1976	1976	NUM
inlawrev-2252	74	43	amended	amend	VERB
inlawrev-2252	74	44	code	code	NOUN
inlawrev-2252	74	45	specifically	specifically	ADV
inlawrev-2252	74	46	lists	list	VERB
inlawrev-2252	74	47	reorganizations	reorganization	NOUN
inlawrev-2252	74	48	described	describe	VERB
inlawrev-2252	74	49	in	in	ADP
inlawrev-2252	74	50	subparagraph	subparagraph	NOUN
inlawrev-2252	74	51	(	(	PUNCT
inlawrev-2252	74	52	b	b	NOUN
inlawrev-2252	74	53	)	)	PUNCT
inlawrev-2252	74	54	of	of	ADP
inlawrev-2252	74	55	section	section	NOUN
inlawrev-2252	74	56	368(axl	368(axl	NUM
inlawrev-2252	74	57	)	)	PUNCT
inlawrev-2252	74	58	as	as	ADP
inlawrev-2252	74	59	part	part	NOUN
inlawrev-2252	74	60	of	of	ADP
inlawrev-2252	74	61	the	the	DET
inlawrev-2252	74	62	group	group	NOUN
inlawrev-2252	74	63	of	of	ADP
inlawrev-2252	74	64	reorganizations	reorganization	NOUN
inlawrev-2252	74	65	for	for	ADP
inlawrev-2252	74	66	which	which	PRON
inlawrev-2252	74	67	loss	loss	NOUN
inlawrev-2252	74	68	carryovers	carryover	NOUN
inlawrev-2252	74	69	will	will	AUX
inlawrev-2252	74	70	be	be	AUX
inlawrev-2252	74	71	allowed	allow	VERB
inlawrev-2252	74	72	.	.	PUNCT
inlawrev-2252	75	1	see	see	VERB
inlawrev-2252	75	2	tax	tax	NOUN
inlawrev-2252	75	3	reform	reform	NOUN
inlawrev-2252	75	4	act	act	NOUN
inlawrev-2252	75	5	of	of	ADP
inlawrev-2252	75	6	1976	1976	NUM
inlawrev-2252	75	7	,	,	PUNCT
inlawrev-2252	75	8	§	§	PROPN
inlawrev-2252	75	9	806(e	806(e	PROPN
inlawrev-2252	75	10	)	)	PUNCT
inlawrev-2252	75	11	,	,	PUNCT
inlawrev-2252	75	12	i.r.c	i.r.c	NOUN
inlawrev-2252	75	13	.	.	PUNCT
inlawrev-2252	76	1	§	§	PROPN
inlawrev-2252	76	2	382	382	NUM
inlawrev-2252	76	3	.	.	PUNCT
inlawrev-2252	77	1	it	it	PRON
inlawrev-2252	77	2	thus	thus	ADV
inlawrev-2252	77	3	appears	appear	VERB
inlawrev-2252	77	4	that	that	SCONJ
inlawrev-2252	77	5	after	after	ADP
inlawrev-2252	77	6	a	a	DET
inlawrev-2252	77	7	valiant	valiant	ADJ
inlawrev-2252	77	8	struggle	struggle	NOUN
inlawrev-2252	77	9	,	,	PUNCT
inlawrev-2252	77	10	the	the	DET
inlawrev-2252	77	11	libson	libson	NOUN
inlawrev-2252	77	12	shops	shop	NOUN
inlawrev-2252	77	13	doctrine	doctrine	NOUN
inlawrev-2252	77	14	shall	shall	AUX
inlawrev-2252	77	15	not	not	PART
inlawrev-2252	77	16	be	be	AUX
inlawrev-2252	77	17	alive	alive	ADJ
inlawrev-2252	77	18	even	even	ADV
inlawrev-2252	77	19	in	in	ADP
inlawrev-2252	77	20	spirit	spirit	NOUN
inlawrev-2252	77	21	.	.	PUNCT
inlawrev-2252	78	1	see	see	VERB
inlawrev-2252	78	2	libson	libson	PROPN
inlawrev-2252	78	3	shops	shop	NOUN
inlawrev-2252	78	4	,	,	PUNCT
inlawrev-2252	78	5	inc	inc	PROPN
inlawrev-2252	78	6	.	.	PROPN
inlawrev-2252	79	1	v.	v.	ADP
inlawrev-2252	79	2	koehler	koehler	PROPN
inlawrev-2252	79	3	,	,	PUNCT
inlawrev-2252	79	4	353	353	NUM
inlawrev-2252	79	5	u.s	u.s	PROPN
inlawrev-2252	79	6	.	.	PROPN
inlawrev-2252	79	7	382	382	NUM
inlawrev-2252	79	8	(	(	PUNCT
inlawrev-2252	79	9	1957	1957	NUM
inlawrev-2252	79	10	)	)	PUNCT
inlawrev-2252	79	11	;	;	PUNCT
inlawrev-2252	79	12	cf	cf	NOUN
inlawrev-2252	79	13	tir	tir	PROPN
inlawrev-2252	79	14	773,11	773,11	NOUN
inlawrev-2252	79	15	55,063	55,063	NUM
inlawrev-2252	79	16	p	p	ADJ
inlawrev-2252	79	17	-	-	PUNCT
inlawrev-2252	79	18	h	h	NOUN
inlawrev-2252	79	19	fed	fed	PROPN
inlawrev-2252	79	20	.	.	PUNCT
inlawrev-2252	79	21	1965	1965	NUM
inlawrev-2252	80	1	and	and	CCONJ
inlawrev-2252	80	2	rev	rev	VERB
inlawrev-2252	80	3	.	.	PROPN
inlawrev-2252	80	4	rul	rul	PROPN
inlawrev-2252	80	5	.	.	PUNCT
inlawrev-2252	81	1	58	58	NUM
inlawrev-2252	81	2	-	-	SYM
inlawrev-2252	81	3	603	603	NUM
inlawrev-2252	81	4	.	.	PUNCT
inlawrev-2252	81	5	1958	1958	NUM
inlawrev-2252	81	6	-	-	SYM
inlawrev-2252	81	7	2	2	NUM
inlawrev-2252	81	8	c.b	c.b	PROPN
inlawrev-2252	81	9	.	.	PROPN
inlawrev-2252	81	10	147	147	NUM
inlawrev-2252	81	11	.	.	PUNCT
inlawrev-2252	82	1	12i.r.c	12i.r.c	X
inlawrev-2252	82	2	.	.	PUNCT
inlawrev-2252	83	1	§	§	PROPN
inlawrev-2252	83	2	§	§	PROPN
inlawrev-2252	83	3	1221	1221	NUM
inlawrev-2252	83	4	-	-	SYM
inlawrev-2252	83	5	22	22	NUM
inlawrev-2252	83	6	,	,	PUNCT
inlawrev-2252	83	7	1202	1202	NUM
inlawrev-2252	83	8	.	.	PUNCT
inlawrev-2252	84	1	422	422	NUM
inlawrev-2252	84	2	indiana	indiana	PROPN
inlawrev-2252	84	3	law	law	PROPN
inlawrev-2252	84	4	review	review	NOUN
inlawrev-2252	84	5	[	[	X
inlawrev-2252	84	6	vol	vol	NOUN
inlawrev-2252	84	7	.	.	PUNCT
inlawrev-2252	85	1	10:419	10:419	NUM
inlawrev-2252	85	2	b.	b.	PROPN
inlawrev-2252	85	3	general	general	PROPN
inlawrev-2252	85	4	anatomy	anatomy	NOUN
inlawrev-2252	85	5	of	of	ADP
inlawrev-2252	85	6	a	a	DET
inlawrev-2252	85	7	merger	merger	NOUN
inlawrev-2252	85	8	prior	prior	ADV
inlawrev-2252	85	9	to	to	ADP
inlawrev-2252	85	10	1969	1969	NUM
inlawrev-2252	85	11	most	most	ADJ
inlawrev-2252	85	12	mergers	merger	NOUN
inlawrev-2252	85	13	in	in	ADP
inlawrev-2252	85	14	the	the	DET
inlawrev-2252	85	15	recent	recent	ADJ
inlawrev-2252	85	16	past	past	NOUN
inlawrev-2252	85	17	had	have	VERB
inlawrev-2252	85	18	similar	similar	ADJ
inlawrev-2252	85	19	characteristics	characteristic	NOUN
inlawrev-2252	85	20	.	.	PUNCT
inlawrev-2252	86	1	one	one	NUM
inlawrev-2252	86	2	was	be	AUX
inlawrev-2252	86	3	the	the	DET
inlawrev-2252	86	4	use	use	NOUN
inlawrev-2252	86	5	of	of	ADP
inlawrev-2252	86	6	so	so	ADV
inlawrev-2252	86	7	-	-	PUNCT
inlawrev-2252	86	8	called	call	VERB
inlawrev-2252	86	9	''	''	PUNCT
inlawrev-2252	86	10	funny	funny	ADJ
inlawrev-2252	86	11	-	-	PUNCT
inlawrev-2252	86	12	money	money	NOUN
inlawrev-2252	86	13	"	"	PUNCT
inlawrev-2252	86	14	—	—	PUNCT
inlawrev-2252	86	15	that	that	ADV
inlawrev-2252	86	16	is	is	ADV
inlawrev-2252	86	17	,	,	PUNCT
inlawrev-2252	86	18	an	an	DET
inlawrev-2252	86	19	exchange	exchange	NOUN
inlawrev-2252	86	20	of	of	ADP
inlawrev-2252	86	21	a	a	DET
inlawrev-2252	86	22	package	package	NOUN
inlawrev-2252	86	23	of	of	ADP
inlawrev-2252	86	24	securities	security	NOUN
inlawrev-2252	86	25	including	include	VERB
inlawrev-2252	86	26	debentures	debenture	NOUN
inlawrev-2252	86	27	for	for	ADP
inlawrev-2252	86	28	stock	stock	NOUN
inlawrev-2252	86	29	of	of	ADP
inlawrev-2252	86	30	the	the	DET
inlawrev-2252	86	31	target	target	NOUN
inlawrev-2252	86	32	corporation	corporation	NOUN
inlawrev-2252	86	33	to	to	PART
inlawrev-2252	86	34	finance	finance	VERB
inlawrev-2252	86	35	the	the	DET
inlawrev-2252	86	36	acquisition	acquisition	NOUN
inlawrev-2252	86	37	.	.	PUNCT
inlawrev-2252	86	38	^^	^^	PUNCT
inlawrev-2252	87	1	during	during	ADP
inlawrev-2252	87	2	the	the	DET
inlawrev-2252	87	3	years	year	NOUN
inlawrev-2252	87	4	1967	1967	NUM
inlawrev-2252	87	5	and	and	CCONJ
inlawrev-2252	87	6	1968	1968	NUM
inlawrev-2252	87	7	,	,	PUNCT
inlawrev-2252	87	8	three	three	NUM
inlawrev-2252	87	9	of	of	ADP
inlawrev-2252	87	10	the	the	DET
inlawrev-2252	87	11	eighteen	eighteen	NUM
inlawrev-2252	87	12	largest	large	ADJ
inlawrev-2252	87	13	acquisitions	acquisition	NOUN
inlawrev-2252	87	14	,	,	PUNCT
inlawrev-2252	87	15	involving	involve	VERB
inlawrev-2252	87	16	assets	asset	NOUN
inlawrev-2252	87	17	of	of	ADP
inlawrev-2252	87	18	$	$	SYM
inlawrev-2252	87	19	2	2	NUM
inlawrev-2252	87	20	billion	billion	NUM
inlawrev-2252	87	21	,	,	PUNCT
inlawrev-2252	87	22	included	include	VERB
inlawrev-2252	87	23	convertible	convertible	ADJ
inlawrev-2252	87	24	debentures.^	debentures.^	NOUN
inlawrev-2252	87	25	''	''	PUNCT
inlawrev-2252	87	26	the	the	DET
inlawrev-2252	87	27	use	use	NOUN
inlawrev-2252	87	28	of	of	ADP
inlawrev-2252	87	29	this	this	DET
inlawrev-2252	87	30	type	type	NOUN
inlawrev-2252	87	31	of	of	ADP
inlawrev-2252	87	32	security	security	NOUN
inlawrev-2252	87	33	package	package	NOUN
inlawrev-2252	87	34	was	be	AUX
inlawrev-2252	87	35	quite	quite	ADV
inlawrev-2252	87	36	widespread	widespread	ADJ
inlawrev-2252	87	37	.	.	PUNCT
inlawrev-2252	88	1	promoters	promoter	NOUN
inlawrev-2252	88	2	would	would	AUX
inlawrev-2252	88	3	make	make	VERB
inlawrev-2252	88	4	a	a	DET
inlawrev-2252	88	5	public	public	ADJ
inlawrev-2252	88	6	offering	offering	NOUN
inlawrev-2252	88	7	of	of	ADP
inlawrev-2252	88	8	convertible	convertible	ADJ
inlawrev-2252	88	9	debentures	debenture	NOUN
inlawrev-2252	88	10	and	and	CCONJ
inlawrev-2252	88	11	then	then	ADV
inlawrev-2252	88	12	use	use	VERB
inlawrev-2252	88	13	the	the	DET
inlawrev-2252	88	14	resulting	result	VERB
inlawrev-2252	88	15	revenue	revenue	NOUN
inlawrev-2252	88	16	to	to	PART
inlawrev-2252	88	17	finance	finance	VERB
inlawrev-2252	88	18	the	the	DET
inlawrev-2252	88	19	acquisition	acquisition	NOUN
inlawrev-2252	88	20	of	of	ADP
inlawrev-2252	88	21	stock	stock	NOUN
inlawrev-2252	88	22	of	of	ADP
inlawrev-2252	88	23	the	the	DET
inlawrev-2252	88	24	selling	selling	NOUN
inlawrev-2252	88	25	corporation	corporation	NOUN
inlawrev-2252	88	26	.	.	PUNCT
inlawrev-2252	89	1	the	the	DET
inlawrev-2252	89	2	use	use	NOUN
inlawrev-2252	89	3	of	of	ADP
inlawrev-2252	89	4	"	"	PUNCT
inlawrev-2252	89	5	funny	funny	ADJ
inlawrev-2252	89	6	-	-	PUNCT
inlawrev-2252	89	7	money	money	NOUN
inlawrev-2252	89	8	"	"	PUNCT
inlawrev-2252	89	9	led	lead	VERB
inlawrev-2252	89	10	to	to	ADP
inlawrev-2252	89	11	a	a	DET
inlawrev-2252	89	12	trend	trend	NOUN
inlawrev-2252	89	13	away	away	ADV
inlawrev-2252	89	14	from	from	ADP
inlawrev-2252	89	15	the	the	DET
inlawrev-2252	89	16	transfer	transfer	NOUN
inlawrev-2252	89	17	of	of	ADP
inlawrev-2252	89	18	acquiring	acquire	VERB
inlawrev-2252	89	19	company	company	NOUN
inlawrev-2252	89	20	stock	stock	NOUN
inlawrev-2252	89	21	in	in	ADP
inlawrev-2252	89	22	effectuating	effectuate	VERB
inlawrev-2252	89	23	a	a	DET
inlawrev-2252	89	24	merger	merger	NOUN
inlawrev-2252	89	25	.	.	PUNCT
inlawrev-2252	90	1	'^	'^	NOUN
inlawrev-2252	90	2	in	in	ADP
inlawrev-2252	90	3	1966	1966	NUM
inlawrev-2252	90	4	^^securities	^^securities	PROPN
inlawrev-2252	90	5	and	and	CCONJ
inlawrev-2252	90	6	exchange	exchange	NOUN
inlawrev-2252	90	7	commissioner	commissioner	NOUN
inlawrev-2252	90	8	budge	budge	PROPN
inlawrev-2252	90	9	noted	note	VERB
inlawrev-2252	90	10	that	that	SCONJ
inlawrev-2252	90	11	a	a	DET
inlawrev-2252	90	12	typical	typical	ADJ
inlawrev-2252	90	13	exchange	exchange	NOUN
inlawrev-2252	90	14	offer	offer	NOUN
inlawrev-2252	90	15	might	might	AUX
inlawrev-2252	90	16	consist	consist	VERB
inlawrev-2252	90	17	of	of	ADP
inlawrev-2252	90	18	a	a	DET
inlawrev-2252	90	19	proposal	proposal	NOUN
inlawrev-2252	90	20	to	to	PART
inlawrev-2252	90	21	issue	issue	VERB
inlawrev-2252	90	22	a	a	DET
inlawrev-2252	90	23	package	package	NOUN
inlawrev-2252	90	24	of	of	ADP
inlawrev-2252	90	25	securities	security	NOUN
inlawrev-2252	90	26	consisting	consist	VERB
inlawrev-2252	90	27	of	of	ADP
inlawrev-2252	90	28	:	:	PUNCT
inlawrev-2252	90	29	(	(	PUNCT
inlawrev-2252	90	30	1	1	X
inlawrev-2252	90	31	)	)	PUNCT
inlawrev-2252	90	32	forty	forty	NUM
inlawrev-2252	90	33	-	-	PUNCT
inlawrev-2252	90	34	five	five	NUM
inlawrev-2252	90	35	dollar	dollar	NOUN
inlawrev-2252	90	36	principal	principal	NOUN
inlawrev-2252	90	37	amount	amount	NOUN
inlawrev-2252	90	38	of	of	ADP
inlawrev-2252	90	39	subordinated	subordinated	ADJ
inlawrev-2252	90	40	debentures	debenture	NOUN
inlawrev-2252	90	41	bearing	bear	VERB
inlawrev-2252	90	42	interest	interest	NOUN
inlawrev-2252	90	43	at	at	ADP
inlawrev-2252	90	44	a	a	DET
inlawrev-2252	90	45	specified	specified	ADJ
inlawrev-2252	90	46	rate	rate	NOUN
inlawrev-2252	90	47	.	.	PUNCT
inlawrev-2252	91	1	(	(	PUNCT
inlawrev-2252	91	2	2	2	X
inlawrev-2252	91	3	)	)	PUNCT
inlawrev-2252	91	4	three	three	NUM
inlawrev-2252	91	5	-	-	PUNCT
inlawrev-2252	91	6	fifths	fifth	NOUN
inlawrev-2252	91	7	of	of	ADP
inlawrev-2252	91	8	one	one	NUM
inlawrev-2252	91	9	share	share	NOUN
inlawrev-2252	91	10	of	of	ADP
inlawrev-2252	91	11	preferred	preferred	ADJ
inlawrev-2252	91	12	stock	stock	NOUN
inlawrev-2252	91	13	,	,	PUNCT
inlawrev-2252	91	14	and	and	CCONJ
inlawrev-2252	91	15	(	(	PUNCT
inlawrev-2252	91	16	3	3	X
inlawrev-2252	91	17	)	)	SYM
inlawrev-2252	91	18	three	three	NUM
inlawrev-2252	91	19	-	-	PUNCT
inlawrev-2252	91	20	tenths	tenth	NOUN
inlawrev-2252	91	21	of	of	ADP
inlawrev-2252	91	22	a	a	DET
inlawrev-2252	91	23	warrant	warrant	NOUN
inlawrev-2252	91	24	,	,	PUNCT
inlawrev-2252	91	25	expiring	expire	VERB
inlawrev-2252	91	26	in	in	ADP
inlawrev-2252	91	27	five	five	NUM
inlawrev-2252	91	28	years	year	NOUN
inlawrev-2252	91	29	,	,	PUNCT
inlawrev-2252	91	30	to	to	PART
inlawrev-2252	91	31	purchase	purchase	VERB
inlawrev-2252	91	32	one	one	NUM
inlawrev-2252	91	33	share	share	NOUN
inlawrev-2252	91	34	of	of	ADP
inlawrev-2252	91	35	common	common	ADJ
inlawrev-2252	91	36	stock	stock	NOUN
inlawrev-2252	91	37	at	at	ADP
inlawrev-2252	91	38	a	a	DET
inlawrev-2252	91	39	specified	specified	ADJ
inlawrev-2252	91	40	price	price	NOUN
inlawrev-2252	91	41	,	,	PUNCT
inlawrev-2252	91	42	all	all	PRON
inlawrev-2252	91	43	in	in	ADP
inlawrev-2252	91	44	exchange	exchange	NOUN
inlawrev-2252	91	45	for	for	ADP
inlawrev-2252	91	46	two	two	NUM
inlawrev-2252	91	47	shares	share	NOUN
inlawrev-2252	91	48	of	of	ADP
inlawrev-2252	91	49	common	common	ADJ
inlawrev-2252	91	50	stock	stock	NOUN
inlawrev-2252	91	51	of	of	ADP
inlawrev-2252	91	52	a	a	DET
inlawrev-2252	91	53	specified	specified	ADJ
inlawrev-2252	91	54	issuer	issuer	NOUN
inlawrev-2252	91	55	.	.	PUNCT
inlawrev-2252	92	1	chairman	chairman	PROPN
inlawrev-2252	92	2	budge	budge	PROPN
inlawrev-2252	92	3	indicated	indicate	VERB
inlawrev-2252	92	4	that	that	SCONJ
inlawrev-2252	92	5	it	it	PRON
inlawrev-2252	92	6	may	may	AUX
inlawrev-2252	92	7	be	be	AUX
inlawrev-2252	92	8	difficult	difficult	ADJ
inlawrev-2252	92	9	for	for	SCONJ
inlawrev-2252	92	10	a	a	DET
inlawrev-2252	92	11	shareholder	shareholder	NOUN
inlawrev-2252	92	12	to	to	PART
inlawrev-2252	92	13	evaluate	evaluate	VERB
inlawrev-2252	92	14	the	the	DET
inlawrev-2252	92	15	package	package	NOUN
inlawrev-2252	92	16	because	because	SCONJ
inlawrev-2252	92	17	of	of	ADP
inlawrev-2252	92	18	the	the	DET
inlawrev-2252	92	19	difficulty	difficulty	NOUN
inlawrev-2252	92	20	in	in	ADP
inlawrev-2252	92	21	valuing	value	VERB
inlawrev-2252	92	22	subordinated	subordinated	ADJ
inlawrev-2252	92	23	debt	debt	NOUN
inlawrev-2252	92	24	or	or	CCONJ
inlawrev-2252	92	25	preferred	preferred	ADJ
inlawrev-2252	92	26	stock	stock	NOUN
inlawrev-2252	92	27	for	for	ADP
inlawrev-2252	92	28	which	which	PRON
inlawrev-2252	92	29	there	there	PRON
inlawrev-2252	92	30	is	be	VERB
inlawrev-2252	92	31	no	no	DET
inlawrev-2252	92	32	market	market	NOUN
inlawrev-2252	92	33	and	and	CCONJ
inlawrev-2252	92	34	for	for	ADP
inlawrev-2252	92	35	which	which	PRON
inlawrev-2252	92	36	no	no	DET
inlawrev-2252	92	37	existing	exist	VERB
inlawrev-2252	92	38	issue	issue	NOUN
inlawrev-2252	92	39	can	can	AUX
inlawrev-2252	92	40	be	be	AUX
inlawrev-2252	92	41	used	use	VERB
inlawrev-2252	92	42	for	for	ADP
inlawrev-2252	92	43	comparison	comparison	NOUN
inlawrev-2252	92	44	.	.	PUNCT
inlawrev-2252	93	1	hearings	hearing	NOUN
inlawrev-2252	93	2	on	on	ADP
inlawrev-2252	93	3	tax	tax	NOUN
inlawrev-2252	93	4	reform	reform	NOUN
inlawrev-2252	93	5	,	,	PUNCT
inlawrev-2252	93	6	supra	supra	PROPN
inlawrev-2252	93	7	note	note	PROPN
inlawrev-2252	93	8	1	1	NUM
inlawrev-2252	93	9	,	,	PUNCT
inlawrev-2252	93	10	pt	pt	NOUN
inlawrev-2252	93	11	.	.	NOUN
inlawrev-2252	93	12	7	7	NUM
inlawrev-2252	93	13	,	,	PUNCT
inlawrev-2252	93	14	at	at	ADP
inlawrev-2252	93	15	2368	2368	NUM
inlawrev-2252	93	16	(	(	PUNCT
inlawrev-2252	93	17	statement	statement	NOUN
inlawrev-2252	93	18	of	of	ADP
inlawrev-2252	93	19	hamer	hamer	NOUN
inlawrev-2252	93	20	budge	budge	NOUN
inlawrev-2252	93	21	,	,	PUNCT
inlawrev-2252	93	22	chairman	chairman	NOUN
inlawrev-2252	93	23	,	,	PUNCT
inlawrev-2252	93	24	sec	sec	PROPN
inlawrev-2252	93	25	)	)	PUNCT
inlawrev-2252	93	26	.	.	PUNCT
inlawrev-2252	94	1	i^ecgngmic	i^ecgngmic	ADJ
inlawrev-2252	94	2	papers	paper	NOUN
inlawrev-2252	94	3	,	,	PUNCT
inlawrev-2252	94	4	supra	supra	PROPN
inlawrev-2252	94	5	note	note	PROPN
inlawrev-2252	94	6	1	1	NUM
inlawrev-2252	94	7	,	,	PUNCT
inlawrev-2252	94	8	at	at	ADP
inlawrev-2252	94	9	260	260	NUM
inlawrev-2252	94	10	.	.	PUNCT
inlawrev-2252	94	11	^^hearings	^^hearing	NOUN
inlawrev-2252	94	12	on	on	ADP
inlawrev-2252	94	13	tax	tax	NOUN
inlawrev-2252	94	14	reform	reform	NOUN
inlawrev-2252	94	15	,	,	PUNCT
inlawrev-2252	94	16	supra	supra	PROPN
inlawrev-2252	94	17	note	note	PROPN
inlawrev-2252	94	18	1	1	NUM
inlawrev-2252	94	19	,	,	PUNCT
inlawrev-2252	94	20	pt	pt	NOUN
inlawrev-2252	94	21	.	.	NOUN
inlawrev-2252	94	22	7	7	NUM
inlawrev-2252	94	23	,	,	PUNCT
inlawrev-2252	94	24	at	at	ADP
inlawrev-2252	94	25	2366	2366	NUM
inlawrev-2252	94	26	(	(	PUNCT
inlawrev-2252	94	27	statement	statement	NOUN
inlawrev-2252	94	28	of	of	ADP
inlawrev-2252	94	29	hamer	hamer	NOUN
inlawrev-2252	94	30	budge	budge	NOUN
inlawrev-2252	94	31	,	,	PUNCT
inlawrev-2252	94	32	chairman	chairman	NOUN
inlawrev-2252	94	33	,	,	PUNCT
inlawrev-2252	94	34	sec	sec	PROPN
inlawrev-2252	94	35	)	)	PUNCT
inlawrev-2252	94	36	.	.	PUNCT
inlawrev-2252	95	1	commissioner	commissioner	PROPN
inlawrev-2252	95	2	budge	budge	PROPN
inlawrev-2252	95	3	also	also	ADV
inlawrev-2252	95	4	noted	note	VERB
inlawrev-2252	95	5	that	that	SCONJ
inlawrev-2252	95	6	in	in	ADP
inlawrev-2252	95	7	the	the	DET
inlawrev-2252	95	8	four	four	NUM
inlawrev-2252	95	9	years	year	NOUN
inlawrev-2252	95	10	prior	prior	ADV
inlawrev-2252	95	11	to	to	ADP
inlawrev-2252	95	12	1969	1969	NUM
inlawrev-2252	95	13	,	,	PUNCT
inlawrev-2252	95	14	the	the	DET
inlawrev-2252	95	15	basic	basic	ADJ
inlawrev-2252	95	16	reasons	reason	NOUN
inlawrev-2252	95	17	for	for	ADP
inlawrev-2252	95	18	combinations	combination	NOUN
inlawrev-2252	95	19	and	and	CCONJ
inlawrev-2252	95	20	mergers	merger	NOUN
inlawrev-2252	95	21	increasingly	increasingly	ADV
inlawrev-2252	95	22	seemed	seem	VERB
inlawrev-2252	95	23	to	to	PART
inlawrev-2252	95	24	be	be	AUX
inlawrev-2252	95	25	essentially	essentially	ADV
inlawrev-2252	95	26	financial	financial	ADJ
inlawrev-2252	95	27	.	.	PUNCT
inlawrev-2252	96	1	"	"	PUNCT
inlawrev-2252	96	2	[	[	PRON
inlawrev-2252	96	3	cjompanies	cjompanie	NOUN
inlawrev-2252	96	4	are	be	AUX
inlawrev-2252	96	5	buying	buy	VERB
inlawrev-2252	96	6	other	other	ADJ
inlawrev-2252	96	7	companies	company	NOUN
inlawrev-2252	96	8	or	or	CCONJ
inlawrev-2252	96	9	merging	merge	VERB
inlawrev-2252	96	10	with	with	ADP
inlawrev-2252	96	11	other	other	ADJ
inlawrev-2252	96	12	companies	company	NOUN
inlawrev-2252	96	13	because	because	SCONJ
inlawrev-2252	96	14	there	there	PRON
inlawrev-2252	96	15	are	be	VERB
inlawrev-2252	96	16	substantial	substantial	ADJ
inlawrev-2252	96	17	immediate	immediate	ADJ
inlawrev-2252	96	18	financial	financial	ADJ
inlawrev-2252	96	19	advantages	advantage	NOUN
inlawrev-2252	96	20	to	to	ADP
inlawrev-2252	96	21	the	the	DET
inlawrev-2252	96	22	surviving	survive	VERB
inlawrev-2252	96	23	company	company	NOUN
inlawrev-2252	96	24	in	in	ADP
inlawrev-2252	96	25	terms	term	NOUN
inlawrev-2252	96	26	of	of	ADP
inlawrev-2252	96	27	increases	increase	NOUN
inlawrev-2252	96	28	in	in	ADP
inlawrev-2252	96	29	per	per	ADP
inlawrev-2252	96	30	-	-	PUNCT
inlawrev-2252	96	31	share	share	NOUN
inlawrev-2252	96	32	earnings	earning	NOUN
inlawrev-2252	96	33	,	,	PUNCT
inlawrev-2252	96	34	and	and	CCONJ
inlawrev-2252	96	35	in	in	ADP
inlawrev-2252	96	36	terms	term	NOUN
inlawrev-2252	96	37	of	of	ADP
inlawrev-2252	96	38	the	the	DET
inlawrev-2252	96	39	liquid	liquid	ADJ
inlawrev-2252	96	40	assets	asset	NOUN
inlawrev-2252	96	41	which	which	PRON
inlawrev-2252	96	42	can	can	AUX
inlawrev-2252	96	43	be	be	AUX
inlawrev-2252	96	44	obtained	obtain	VERB
inlawrev-2252	96	45	by	by	ADP
inlawrev-2252	96	46	acquiring	acquire	VERB
inlawrev-2252	96	47	other	other	ADJ
inlawrev-2252	96	48	companies	company	NOUN
inlawrev-2252	96	49	.	.	PUNCT
inlawrev-2252	96	50	"	"	PUNCT
inlawrev-2252	97	1	i	i	PRON
inlawrev-2252	97	2	d.	d.	PROPN
inlawrev-2252	97	3	at	at	ADP
inlawrev-2252	97	4	2367	2367	NUM
inlawrev-2252	97	5	.	.	PUNCT
inlawrev-2252	98	1	in	in	ADP
inlawrev-2252	98	2	his	his	PRON
inlawrev-2252	98	3	responses	response	NOUN
inlawrev-2252	98	4	to	to	ADP
inlawrev-2252	98	5	queries	query	NOUN
inlawrev-2252	98	6	by	by	ADP
inlawrev-2252	98	7	representative	representative	ADJ
inlawrev-2252	98	8	byrnes	byrnes	PROPN
inlawrev-2252	98	9	,	,	PUNCT
inlawrev-2252	98	10	commissioner	commissioner	NOUN
inlawrev-2252	98	11	budge	budge	PROPN
inlawrev-2252	98	12	noted	note	VERB
inlawrev-2252	98	13	that	that	SCONJ
inlawrev-2252	98	14	the	the	DET
inlawrev-2252	98	15	use	use	NOUN
inlawrev-2252	98	16	of	of	ADP
inlawrev-2252	98	17	convertible	convertible	ADJ
inlawrev-2252	98	18	debentures	debenture	NOUN
inlawrev-2252	98	19	was	be	AUX
inlawrev-2252	98	20	akin	akin	ADJ
inlawrev-2252	98	21	to	to	ADP
inlawrev-2252	98	22	the	the	DET
inlawrev-2252	98	23	use	use	NOUN
inlawrev-2252	98	24	of	of	ADP
inlawrev-2252	98	25	stock	stock	NOUN
inlawrev-2252	98	26	.	.	PUNCT
inlawrev-2252	99	1	mr	mr	PROPN
inlawrev-2252	99	2	.	.	PROPN
inlawrev-2252	99	3	byrnes	byrnes	PROPN
inlawrev-2252	99	4	.	.	PUNCT
inlawrev-2252	100	1	in	in	ADP
inlawrev-2252	100	2	your	your	PRON
inlawrev-2252	100	3	experience	experience	NOUN
inlawrev-2252	100	4	,	,	PUNCT
inlawrev-2252	100	5	and	and	CCONJ
inlawrev-2252	100	6	from	from	ADP
inlawrev-2252	100	7	what	what	PRON
inlawrev-2252	100	8	you	you	PRON
inlawrev-2252	100	9	have	have	AUX
inlawrev-2252	100	10	seen	see	VERB
inlawrev-2252	100	11	of	of	ADP
inlawrev-2252	100	12	these	these	DET
inlawrev-2252	100	13	operations	operation	NOUN
inlawrev-2252	100	14	,	,	PUNCT
inlawrev-2252	100	15	is	be	AUX
inlawrev-2252	100	16	there	there	PRON
inlawrev-2252	100	17	any	any	DET
inlawrev-2252	100	18	question	question	NOUN
inlawrev-2252	100	19	in	in	ADP
inlawrev-2252	100	20	your	your	PRON
inlawrev-2252	100	21	mind	mind	NOUN
inlawrev-2252	100	22	as	as	ADP
inlawrev-2252	100	23	to	to	ADP
inlawrev-2252	100	24	whether	whether	SCONJ
inlawrev-2252	100	25	they	they	PRON
inlawrev-2252	100	26	[	[	X
inlawrev-2252	100	27	acquiring	acquire	VERB
inlawrev-2252	100	28	corporations	corporation	NOUN
inlawrev-2252	100	29	]	]	PUNCT
inlawrev-2252	100	30	ever	ever	ADV
inlawrev-2252	100	31	intend	intend	VERB
inlawrev-2252	100	32	to	to	PART
inlawrev-2252	100	33	pay	pay	VERB
inlawrev-2252	100	34	cash	cash	NOUN
inlawrev-2252	100	35	?	?	PUNCT
inlawrev-2252	101	1	in	in	ADP
inlawrev-2252	101	2	redemption	redemption	NOUN
inlawrev-2252	101	3	of	of	ADP
inlawrev-2252	101	4	the	the	DET
inlawrev-2252	101	5	debenture	debenture	NOUN
inlawrev-2252	101	6	,	,	PUNCT
inlawrev-2252	101	7	do	do	AUX
inlawrev-2252	101	8	n't	not	PART
inlawrev-2252	101	9	they	they	PRON
inlawrev-2252	101	10	anticipate	anticipate	VERB
inlawrev-2252	101	11	that	that	SCONJ
inlawrev-2252	101	12	it	it	PRON
inlawrev-2252	101	13	is	be	AUX
inlawrev-2252	101	14	going	go	VERB
inlawrev-2252	101	15	to	to	PART
inlawrev-2252	101	16	be	be	AUX
inlawrev-2252	101	17	converted	convert	VERB
inlawrev-2252	101	18	into	into	ADP
inlawrev-2252	101	19	stock	stock	NOUN
inlawrev-2252	101	20	?	?	PUNCT
inlawrev-2252	102	1	mr	mr	PROPN
inlawrev-2252	102	2	.	.	PROPN
inlawrev-2252	102	3	budge	budge	PROPN
inlawrev-2252	102	4	.	.	PUNCT
inlawrev-2252	103	1	well	well	INTJ
inlawrev-2252	103	2	,	,	PUNCT
inlawrev-2252	103	3	we	we	PRON
inlawrev-2252	103	4	see	see	VERB
inlawrev-2252	103	5	two	two	NUM
inlawrev-2252	103	6	movements	movement	NOUN
inlawrev-2252	103	7	in	in	ADP
inlawrev-2252	103	8	this	this	DET
inlawrev-2252	103	9	area	area	NOUN
inlawrev-2252	103	10	.	.	PUNCT
inlawrev-2252	103	11	.	.	PUNCT
inlawrev-2252	103	12	.	.	PUNCT
inlawrev-2252	103	13	.	.	PUNCT
inlawrev-2252	104	1	mr	mr	PROPN
inlawrev-2252	104	2	.	.	PROPN
inlawrev-2252	104	3	byrnes	byrnes	PROPN
inlawrev-2252	104	4	.	.	PUNCT
inlawrev-2252	105	1	but	but	CCONJ
inlawrev-2252	105	2	do	do	AUX
inlawrev-2252	105	3	n't	not	PART
inlawrev-2252	105	4	these	these	DET
inlawrev-2252	105	5	proposals	proposal	NOUN
inlawrev-2252	105	6	contemplate	contemplate	VERB
inlawrev-2252	105	7	that	that	SCONJ
inlawrev-2252	105	8	when	when	SCONJ
inlawrev-2252	105	9	the	the	DET
inlawrev-2252	105	10	stock	stock	NOUN
inlawrev-2252	105	11	exceeds	exceed	VERB
inlawrev-2252	105	12	the	the	DET
inlawrev-2252	105	13	conversion	conversion	NOUN
inlawrev-2252	105	14	price	price	NOUN
inlawrev-2252	105	15	then	then	ADV
inlawrev-2252	105	16	they	they	PRON
inlawrev-2252	105	17	will	will	AUX
inlawrev-2252	105	18	then	then	ADV
inlawrev-2252	105	19	be	be	AUX
inlawrev-2252	105	20	called	call	VERB
inlawrev-2252	105	21	and	and	CCONJ
inlawrev-2252	105	22	the	the	DET
inlawrev-2252	105	23	bondholder	bondholder	NOUN
inlawrev-2252	105	24	will	will	AUX
inlawrev-2252	105	25	be	be	AUX
inlawrev-2252	105	26	required	require	VERB
inlawrev-2252	105	27	to	to	PART
inlawrev-2252	105	28	convert	convert	VERB
inlawrev-2252	105	29	it	it	PRON
inlawrev-2252	105	30	into	into	ADP
inlawrev-2252	105	31	stock	stock	NOUN
inlawrev-2252	105	32	?	?	PUNCT
inlawrev-2252	106	1	mr	mr	PROPN
inlawrev-2252	106	2	.	.	PROPN
inlawrev-2252	106	3	budge	budge	PROPN
inlawrev-2252	106	4	.	.	PUNCT
inlawrev-2252	107	1	i	i	PRON
inlawrev-2252	107	2	would	would	AUX
inlawrev-2252	107	3	guess	guess	VERB
inlawrev-2252	107	4	that	that	SCONJ
inlawrev-2252	107	5	certainly	certainly	ADV
inlawrev-2252	107	6	in	in	ADP
inlawrev-2252	107	7	a	a	DET
inlawrev-2252	107	8	great	great	ADJ
inlawrev-2252	107	9	many	many	ADJ
inlawrev-2252	107	10	instances	instance	NOUN
inlawrev-2252	107	11	it	it	PRON
inlawrev-2252	107	12	would	would	AUX
inlawrev-2252	107	13	be	be	AUX
inlawrev-2252	107	14	hoped	hope	VERB
inlawrev-2252	107	15	that	that	SCONJ
inlawrev-2252	107	16	that	that	PRON
inlawrev-2252	107	17	would	would	AUX
inlawrev-2252	107	18	be	be	AUX
inlawrev-2252	107	19	the	the	DET
inlawrev-2252	107	20	result	result	NOUN
inlawrev-2252	107	21	.	.	PUNCT
inlawrev-2252	108	1	mr	mr	PROPN
inlawrev-2252	108	2	.	.	PROPN
inlawrev-2252	108	3	byrnes	byrnes	PROPN
inlawrev-2252	108	4	.	.	PUNCT
inlawrev-2252	109	1	i	i	PRON
inlawrev-2252	109	2	just	just	ADV
inlawrev-2252	109	3	have	have	VERB
inlawrev-2252	109	4	a	a	DET
inlawrev-2252	109	5	feeling	feeling	NOUN
inlawrev-2252	109	6	that	that	SCONJ
inlawrev-2252	109	7	that	that	PRON
inlawrev-2252	109	8	is	be	AUX
inlawrev-2252	109	9	the	the	DET
inlawrev-2252	109	10	underlying	underlie	VERB
inlawrev-2252	109	11	rationale	rationale	NOUN
inlawrev-2252	109	12	;	;	PUNCT
inlawrev-2252	109	13	that	that	SCONJ
inlawrev-2252	109	14	this	this	PRON
inlawrev-2252	109	15	would	would	AUX
inlawrev-2252	109	16	be	be	AUX
inlawrev-2252	109	17	,	,	PUNCT
inlawrev-2252	109	18	large	large	ADJ
inlawrev-2252	109	19	part	part	NOUN
inlawrev-2252	109	20	,	,	PUNCT
inlawrev-2252	109	21	a	a	PRON
inlawrev-2252	109	22	more	more	ADV
inlawrev-2252	109	23	or	or	CCONJ
inlawrev-2252	109	24	less	less	ADV
inlawrev-2252	109	25	a	a	DET
inlawrev-2252	109	26	postponed	postpone	VERB
inlawrev-2252	109	27	sale	sale	NOUN
inlawrev-2252	109	28	of	of	ADP
inlawrev-2252	109	29	stock	stock	NOUN
inlawrev-2252	109	30	,	,	PUNCT
inlawrev-2252	109	31	in	in	ADP
inlawrev-2252	109	32	the	the	DET
inlawrev-2252	109	33	i	i	PROPN
inlawrev-2252	109	34	19771	19771	NUM
inlawrev-2252	109	35	taxation	taxation	NOUN
inlawrev-2252	109	36	of	of	ADP
inlawrev-2252	109	37	interest	interest	NOUN
inlawrev-2252	109	38	-	-	PUNCT
inlawrev-2252	109	39	on	on	ADP
inlawrev-2252	109	40	-	-	PUNCT
inlawrev-2252	109	41	indebtedness	indebtedness	NOUN
inlawrev-2252	109	42	423	423	NUM
inlawrev-2252	109	43	acquiring	acquire	VERB
inlawrev-2252	109	44	company	company	NOUN
inlawrev-2252	109	45	stock	stock	NOUN
inlawrev-2252	109	46	was	be	AUX
inlawrev-2252	109	47	used	use	VERB
inlawrev-2252	109	48	in	in	ADP
inlawrev-2252	109	49	90	90	NUM
inlawrev-2252	109	50	%	%	NOUN
inlawrev-2252	109	51	of	of	ADP
inlawrev-2252	109	52	the	the	DET
inlawrev-2252	109	53	tender	tender	NOUN
inlawrev-2252	109	54	offers	offer	NOUN
inlawrev-2252	109	55	filed	file	VERB
inlawrev-2252	109	56	with	with	ADP
inlawrev-2252	109	57	the	the	DET
inlawrev-2252	109	58	securities	securities	PROPN
inlawrev-2252	109	59	and	and	CCONJ
inlawrev-2252	109	60	exchange	exchange	PROPN
inlawrev-2252	109	61	commission	commission	PROPN
inlawrev-2252	109	62	,	,	PUNCT
inlawrev-2252	109	63	but	but	CCONJ
inlawrev-2252	109	64	in	in	ADP
inlawrev-2252	109	65	1968	1968	NUM
inlawrev-2252	109	66	the	the	DET
inlawrev-2252	109	67	corresponding	correspond	VERB
inlawrev-2252	109	68	figure	figure	NOUN
inlawrev-2252	109	69	was	be	AUX
inlawrev-2252	109	70	only	only	ADV
inlawrev-2252	109	71	40%.^*^	40%.^*^	NOUN
inlawrev-2252	109	72	in	in	ADP
inlawrev-2252	109	73	1966	1966	NUM
inlawrev-2252	109	74	there	there	PRON
inlawrev-2252	109	75	were	be	VERB
inlawrev-2252	109	76	three	three	NUM
inlawrev-2252	109	77	public	public	ADJ
inlawrev-2252	109	78	issues	issue	NOUN
inlawrev-2252	109	79	of	of	ADP
inlawrev-2252	109	80	debt	debt	NOUN
inlawrev-2252	109	81	securities	security	NOUN
inlawrev-2252	109	82	offered	offer	VERB
inlawrev-2252	109	83	to	to	PART
inlawrev-2252	109	84	acquire	acquire	VERB
inlawrev-2252	109	85	stock	stock	NOUN
inlawrev-2252	109	86	in	in	ADP
inlawrev-2252	109	87	the	the	DET
inlawrev-2252	109	88	amount	amount	NOUN
inlawrev-2252	109	89	of	of	ADP
inlawrev-2252	109	90	$	$	SYM
inlawrev-2252	109	91	47.8	47.8	NUM
inlawrev-2252	109	92	million	million	NUM
inlawrev-2252	109	93	,	,	PUNCT
inlawrev-2252	109	94	but	but	CCONJ
inlawrev-2252	109	95	in	in	ADP
inlawrev-2252	109	96	1968	1968	NUM
inlawrev-2252	109	97	there	there	PRON
inlawrev-2252	109	98	were	be	VERB
inlawrev-2252	109	99	thirty	thirty	NUM
inlawrev-2252	109	100	-	-	PUNCT
inlawrev-2252	109	101	one	one	NUM
inlawrev-2252	109	102	such	such	ADJ
inlawrev-2252	109	103	issues	issue	NOUN
inlawrev-2252	109	104	for	for	ADP
inlawrev-2252	109	105	$	$	SYM
inlawrev-2252	109	106	4.4	4.4	NUM
inlawrev-2252	109	107	billion.^	billion.^	NOUN
inlawrev-2252	109	108	'	'	PUNCT
inlawrev-2252	109	109	furthermore	furthermore	ADV
inlawrev-2252	109	110	,	,	PUNCT
inlawrev-2252	109	111	there	there	PRON
inlawrev-2252	109	112	were	be	VERB
inlawrev-2252	109	113	fifty	fifty	NUM
inlawrev-2252	109	114	-	-	PUNCT
inlawrev-2252	109	115	four	four	NUM
inlawrev-2252	109	116	cash	cash	NOUN
inlawrev-2252	109	117	tender	tender	NOUN
inlawrev-2252	109	118	offers	offer	VERB
inlawrev-2252	109	119	for	for	ADP
inlawrev-2252	109	120	stock	stock	NOUN
inlawrev-2252	109	121	registered	register	VERB
inlawrev-2252	109	122	with	with	ADP
inlawrev-2252	109	123	the	the	DET
inlawrev-2252	109	124	securities	securities	PROPN
inlawrev-2252	109	125	and	and	CCONJ
inlawrev-2252	109	126	exchange	exchange	PROPN
inlawrev-2252	109	127	commission	commission	NOUN
inlawrev-2252	109	128	between	between	ADP
inlawrev-2252	109	129	july	july	PROPN
inlawrev-2252	109	130	29	29	NUM
inlawrev-2252	109	131	,	,	PUNCT
inlawrev-2252	109	132	1968	1968	NUM
inlawrev-2252	109	133	and	and	CCONJ
inlawrev-2252	109	134	february	february	PROPN
inlawrev-2252	109	135	28	28	NUM
inlawrev-2252	109	136	,	,	PUNCT
inlawrev-2252	109	137	1969	1969	NUM
inlawrev-2252	109	138	.	.	PUNCT
inlawrev-2252	110	1	approximately	approximately	ADV
inlawrev-2252	110	2	$	$	SYM
inlawrev-2252	110	3	1,135	1,135	NUM
inlawrev-2252	110	4	billion	billion	NUM
inlawrev-2252	110	5	of	of	ADP
inlawrev-2252	110	6	the	the	DET
inlawrev-2252	110	7	cash	cash	NOUN
inlawrev-2252	110	8	tender	tender	NOUN
inlawrev-2252	110	9	offers	offer	NOUN
inlawrev-2252	110	10	were	be	AUX
inlawrev-2252	110	11	financed	finance	VERB
inlawrev-2252	110	12	by	by	ADP
inlawrev-2252	110	13	bank	bank	NOUN
inlawrev-2252	110	14	loans	loan	NOUN
inlawrev-2252	110	15	and	and	CCONJ
inlawrev-2252	110	16	$	$	SYM
inlawrev-2252	110	17	97	97	NUM
inlawrev-2252	110	18	million	million	NUM
inlawrev-2252	110	19	were	be	AUX
inlawrev-2252	110	20	financed	finance	VERB
inlawrev-2252	110	21	by	by	ADP
inlawrev-2252	110	22	prior	prior	ADJ
inlawrev-2252	110	23	sales	sale	NOUN
inlawrev-2252	110	24	of	of	ADP
inlawrev-2252	110	25	securities	security	NOUN
inlawrev-2252	110	26	.	.	PUNCT
inlawrev-2252	110	27	^^	^^	PUNCT
inlawrev-2252	111	1	mergers	merger	NOUN
inlawrev-2252	111	2	accomplished	accomplish	VERB
inlawrev-2252	111	3	through	through	ADP
inlawrev-2252	111	4	the	the	DET
inlawrev-2252	111	5	use	use	NOUN
inlawrev-2252	111	6	of	of	ADP
inlawrev-2252	111	7	debt	debt	NOUN
inlawrev-2252	111	8	securities	security	NOUN
inlawrev-2252	111	9	at	at	ADP
inlawrev-2252	111	10	times	time	NOUN
inlawrev-2252	111	11	resulted	result	VERB
inlawrev-2252	111	12	in	in	ADP
inlawrev-2252	111	13	a	a	DET
inlawrev-2252	111	14	corporate	corporate	ADJ
inlawrev-2252	111	15	financial	financial	ADJ
inlawrev-2252	111	16	structure	structure	NOUN
inlawrev-2252	111	17	heavily	heavily	ADV
inlawrev-2252	111	18	burdened	burden	VERB
inlawrev-2252	111	19	with	with	ADP
inlawrev-2252	111	20	debt	debt	NOUN
inlawrev-2252	111	21	.	.	PUNCT
inlawrev-2252	112	1	arguably	arguably	ADV
inlawrev-2252	112	2	the	the	DET
inlawrev-2252	112	3	use	use	NOUN
inlawrev-2252	112	4	of	of	ADP
inlawrev-2252	112	5	debt	debt	NOUN
inlawrev-2252	112	6	securities	security	NOUN
inlawrev-2252	112	7	is	be	AUX
inlawrev-2252	112	8	not	not	PART
inlawrev-2252	112	9	improper	improper	ADJ
inlawrev-2252	112	10	so	so	ADV
inlawrev-2252	112	11	long	long	ADV
inlawrev-2252	112	12	as	as	SCONJ
inlawrev-2252	112	13	the	the	DET
inlawrev-2252	112	14	acquiring	acquire	VERB
inlawrev-2252	112	15	corporation	corporation	NOUN
inlawrev-2252	112	16	is	be	AUX
inlawrev-2252	112	17	conservatively	conservatively	ADV
inlawrev-2252	112	18	managed	manage	VERB
inlawrev-2252	112	19	with	with	ADP
inlawrev-2252	112	20	ample	ample	ADJ
inlawrev-2252	112	21	cash	cash	NOUN
inlawrev-2252	112	22	resources	resource	NOUN
inlawrev-2252	112	23	or	or	CCONJ
inlawrev-2252	112	24	low	low	ADJ
inlawrev-2252	112	25	debt	debt	NOUN
inlawrev-2252	112	26	-	-	PUNCT
inlawrev-2252	112	27	equity	equity	NOUN
inlawrev-2252	112	28	ratios	ratio	NOUN
inlawrev-2252	112	29	.	.	PUNCT
inlawrev-2252	113	1	however	however	ADV
inlawrev-2252	113	2	,	,	PUNCT
inlawrev-2252	113	3	this	this	PRON
inlawrev-2252	113	4	is	be	AUX
inlawrev-2252	113	5	not	not	PART
inlawrev-2252	113	6	always	always	ADV
inlawrev-2252	113	7	the	the	DET
inlawrev-2252	113	8	case.i^	case.i^	X
inlawrev-2252	113	9	generally	generally	ADV
inlawrev-2252	113	10	a	a	DET
inlawrev-2252	113	11	three	three	NUM
inlawrev-2252	113	12	-	-	PUNCT
inlawrev-2252	113	13	to	to	ADP
inlawrev-2252	113	14	-	-	PUNCT
inlawrev-2252	113	15	one	one	NUM
inlawrev-2252	113	16	ratio	ratio	NOUN
inlawrev-2252	113	17	of	of	ADP
inlawrev-2252	113	18	debt	debt	NOUN
inlawrev-2252	113	19	to	to	ADP
inlawrev-2252	113	20	equity	equity	NOUN
inlawrev-2252	113	21	has	have	AUX
inlawrev-2252	113	22	been	be	AUX
inlawrev-2252	113	23	considered	consider	VERB
inlawrev-2252	113	24	properi^o	properi^o	NOUN
inlawrev-2252	113	25	however	however	ADV
inlawrev-2252	113	26	,	,	PUNCT
inlawrev-2252	113	27	many	many	ADJ
inlawrev-2252	113	28	of	of	ADP
inlawrev-2252	113	29	the	the	DET
inlawrev-2252	113	30	acquiring	acquire	VERB
inlawrev-2252	113	31	companies	company	NOUN
inlawrev-2252	113	32	did	do	AUX
inlawrev-2252	113	33	not	not	PART
inlawrev-2252	113	34	have	have	VERB
inlawrev-2252	113	35	a	a	DET
inlawrev-2252	113	36	ratio	ratio	NOUN
inlawrev-2252	113	37	this	this	DET
inlawrev-2252	113	38	low	low	NOUN
inlawrev-2252	113	39	.	.	PUNCT
inlawrev-2252	114	1	in	in	ADP
inlawrev-2252	114	2	a	a	DET
inlawrev-2252	114	3	1967	1967	NUM
inlawrev-2252	114	4	survey	survey	NOUN
inlawrev-2252	114	5	of	of	ADP
inlawrev-2252	114	6	twenty	twenty	NUM
inlawrev-2252	114	7	-	-	PUNCT
inlawrev-2252	114	8	five	five	NUM
inlawrev-2252	114	9	acquiring	acquire	VERB
inlawrev-2252	114	10	companies	company	NOUN
inlawrev-2252	114	11	,	,	PUNCT
inlawrev-2252	114	12	the	the	DET
inlawrev-2252	114	13	median	median	ADJ
inlawrev-2252	114	14	debt	debt	NOUN
inlawrev-2252	114	15	was	be	AUX
inlawrev-2252	114	16	60	60	NUM
inlawrev-2252	114	17	%	%	NOUN
inlawrev-2252	114	18	of	of	ADP
inlawrev-2252	114	19	assets	asset	NOUN
inlawrev-2252	114	20	,	,	PUNCT
inlawrev-2252	114	21	or	or	CCONJ
inlawrev-2252	114	22	a	a	DET
inlawrev-2252	114	23	five	five	NUM
inlawrev-2252	114	24	-	-	PUNCT
inlawrev-2252	114	25	to	to	ADP
inlawrev-2252	114	26	-	-	PUNCT
inlawrev-2252	114	27	three	three	NUM
inlawrev-2252	114	28	debtequity	debtequity	NOUN
inlawrev-2252	114	29	ratio	ratio	NOUN
inlawrev-2252	114	30	.	.	PUNCT
inlawrev-2252	115	1	-^	-^	NOUN
inlawrev-2252	115	2	another	another	DET
inlawrev-2252	115	3	typical	typical	ADJ
inlawrev-2252	115	4	characteristic	characteristic	NOUN
inlawrev-2252	115	5	of	of	ADP
inlawrev-2252	115	6	these	these	DET
inlawrev-2252	115	7	mergers	merger	NOUN
inlawrev-2252	115	8	was	be	AUX
inlawrev-2252	115	9	the	the	DET
inlawrev-2252	115	10	tendency	tendency	NOUN
inlawrev-2252	115	11	interim	interim	ADJ
inlawrev-2252	115	12	they	they	PRON
inlawrev-2252	115	13	would	would	AUX
inlawrev-2252	115	14	be	be	AUX
inlawrev-2252	115	15	using	use	VERB
inlawrev-2252	115	16	the	the	DET
inlawrev-2252	115	17	interest	interest	NOUN
inlawrev-2252	115	18	payment	payment	NOUN
inlawrev-2252	115	19	as	as	ADP
inlawrev-2252	115	20	a	a	DET
inlawrev-2252	115	21	deduction	deduction	NOUN
inlawrev-2252	115	22	,	,	PUNCT
inlawrev-2252	115	23	rather	rather	ADV
inlawrev-2252	115	24	than	than	ADP
inlawrev-2252	115	25	paying	pay	VERB
inlawrev-2252	115	26	tax	tax	NOUN
inlawrev-2252	115	27	on	on	ADP
inlawrev-2252	115	28	the	the	DET
inlawrev-2252	115	29	dividend	dividend	NOUN
inlawrev-2252	115	30	from	from	ADP
inlawrev-2252	115	31	the	the	DET
inlawrev-2252	115	32	current	current	ADJ
inlawrev-2252	115	33	issue	issue	NOUN
inlawrev-2252	115	34	of	of	ADP
inlawrev-2252	115	35	stock	stock	NOUN
inlawrev-2252	115	36	.	.	PUNCT
inlawrev-2252	116	1	mr	mr	PROPN
inlawrev-2252	116	2	.	.	PROPN
inlawrev-2252	116	3	budge	budge	PROPN
inlawrev-2252	116	4	.	.	PUNCT
inlawrev-2252	117	1	i	i	PRON
inlawrev-2252	117	2	think	think	VERB
inlawrev-2252	117	3	that	that	PRON
inlawrev-2252	117	4	is	be	AUX
inlawrev-2252	117	5	correct	correct	ADJ
inlawrev-2252	117	6	.	.	PUNCT
inlawrev-2252	118	1	mr	mr	PROPN
inlawrev-2252	118	2	.	.	PROPN
inlawrev-2252	118	3	byrnes	byrnes	PROPN
inlawrev-2252	118	4	.	.	PUNCT
inlawrev-2252	119	1	so	so	ADV
inlawrev-2252	119	2	they	they	PRON
inlawrev-2252	119	3	are	be	AUX
inlawrev-2252	119	4	really	really	ADV
inlawrev-2252	119	5	whipsawing	whipsaw	VERB
inlawrev-2252	119	6	when	when	SCONJ
inlawrev-2252	119	7	they	they	PRON
inlawrev-2252	119	8	call	call	VERB
inlawrev-2252	119	9	something	something	PRON
inlawrev-2252	119	10	a	a	DET
inlawrev-2252	119	11	debt	debt	NOUN
inlawrev-2252	119	12	obligation	obligation	NOUN
inlawrev-2252	119	13	that	that	PRON
inlawrev-2252	119	14	they	they	PRON
inlawrev-2252	119	15	never	never	ADV
inlawrev-2252	119	16	intended	intend	VERB
inlawrev-2252	119	17	to	to	PART
inlawrev-2252	119	18	be	be	AUX
inlawrev-2252	119	19	a	a	DET
inlawrev-2252	119	20	debt	debt	NOUN
inlawrev-2252	119	21	obligation	obligation	NOUN
inlawrev-2252	119	22	;	;	PUNCT
inlawrev-2252	119	23	rather	rather	ADV
inlawrev-2252	119	24	,	,	PUNCT
inlawrev-2252	119	25	it	it	PRON
inlawrev-2252	119	26	is	be	AUX
inlawrev-2252	119	27	going	go	VERB
inlawrev-2252	119	28	to	to	PART
inlawrev-2252	119	29	be	be	AUX
inlawrev-2252	119	30	converted	convert	VERB
inlawrev-2252	119	31	into	into	ADP
inlawrev-2252	119	32	stock	stock	NOUN
inlawrev-2252	119	33	.	.	PUNCT
inlawrev-2252	120	1	mr	mr	PROPN
inlawrev-2252	120	2	.	.	PROPN
inlawrev-2252	120	3	budge	budge	PROPN
inlawrev-2252	120	4	.	.	PUNCT
inlawrev-2252	121	1	i	i	PRON
inlawrev-2252	121	2	am	be	AUX
inlawrev-2252	121	3	sure	sure	ADJ
inlawrev-2252	121	4	that	that	SCONJ
inlawrev-2252	121	5	in	in	ADP
inlawrev-2252	121	6	a	a	DET
inlawrev-2252	121	7	great	great	ADJ
inlawrev-2252	121	8	many	many	ADJ
inlawrev-2252	121	9	cases	case	NOUN
inlawrev-2252	121	10	that	that	PRON
inlawrev-2252	121	11	would	would	AUX
inlawrev-2252	121	12	be	be	AUX
inlawrev-2252	121	13	the	the	DET
inlawrev-2252	121	14	hope	hope	NOUN
inlawrev-2252	121	15	.	.	PUNCT
inlawrev-2252	122	1	it	it	PRON
inlawrev-2252	122	2	is	be	AUX
inlawrev-2252	122	3	also	also	ADV
inlawrev-2252	122	4	hoped	hope	VERB
inlawrev-2252	122	5	that	that	SCONJ
inlawrev-2252	122	6	the	the	DET
inlawrev-2252	122	7	price	price	NOUN
inlawrev-2252	122	8	of	of	ADP
inlawrev-2252	122	9	common	common	ADJ
inlawrev-2252	122	10	stock	stock	NOUN
inlawrev-2252	122	11	will	will	AUX
inlawrev-2252	122	12	go	go	VERB
inlawrev-2252	122	13	up	up	ADV
inlawrev-2252	122	14	.	.	PUNCT
inlawrev-2252	123	1	mr	mr	PROPN
inlawrev-2252	123	2	.	.	PROPN
inlawrev-2252	123	3	byrnes	byrnes	PROPN
inlawrev-2252	123	4	.	.	PUNCT
inlawrev-2252	124	1	once	once	ADV
inlawrev-2252	124	2	the	the	DET
inlawrev-2252	124	3	stock	stock	NOUN
inlawrev-2252	124	4	price	price	NOUN
inlawrev-2252	124	5	gets	get	VERB
inlawrev-2252	124	6	higher	high	ADJ
inlawrev-2252	124	7	than	than	ADP
inlawrev-2252	124	8	the	the	DET
inlawrev-2252	124	9	conversion	conversion	NOUN
inlawrev-2252	124	10	price	price	NOUN
inlawrev-2252	124	11	the	the	DET
inlawrev-2252	124	12	corporation	corporation	NOUN
inlawrev-2252	124	13	calls	call	VERB
inlawrev-2252	124	14	in	in	ADP
inlawrev-2252	124	15	the	the	DET
inlawrev-2252	124	16	debenture	debenture	NOUN
inlawrev-2252	124	17	and	and	CCONJ
inlawrev-2252	124	18	forces	force	VERB
inlawrev-2252	124	19	the	the	DET
inlawrev-2252	124	20	bondholders	bondholder	NOUN
inlawrev-2252	124	21	to	to	PART
inlawrev-2252	124	22	take	take	VERB
inlawrev-2252	124	23	the	the	DET
inlawrev-2252	124	24	stock	stock	NOUN
inlawrev-2252	124	25	.	.	PUNCT
inlawrev-2252	125	1	this	this	PRON
inlawrev-2252	125	2	,	,	PUNCT
inlawrev-2252	125	3	then	then	ADV
inlawrev-2252	125	4	,	,	PUNCT
inlawrev-2252	125	5	is	be	AUX
inlawrev-2252	125	6	nothing	nothing	PRON
inlawrev-2252	125	7	other	other	ADJ
inlawrev-2252	125	8	than	than	ADP
inlawrev-2252	125	9	a	a	DET
inlawrev-2252	125	10	stock	stock	NOUN
inlawrev-2252	125	11	operation	operation	NOUN
inlawrev-2252	125	12	under	under	ADP
inlawrev-2252	125	13	the	the	DET
inlawrev-2252	125	14	guise	guise	NOUN
inlawrev-2252	125	15	of	of	ADP
inlawrev-2252	125	16	a	a	DET
inlawrev-2252	125	17	debt	debt	NOUN
inlawrev-2252	125	18	transaction	transaction	NOUN
inlawrev-2252	125	19	to	to	PART
inlawrev-2252	125	20	avoid	avoid	VERB
inlawrev-2252	125	21	tax	tax	NOUN
inlawrev-2252	125	22	liability	liability	NOUN
inlawrev-2252	125	23	.	.	PUNCT
inlawrev-2252	126	1	i	i	PRON
inlawrev-2252	126	2	d.	d.	PROPN
inlawrev-2252	126	3	at	at	ADP
inlawrev-2252	126	4	2371	2371	NUM
inlawrev-2252	126	5	-	-	SYM
inlawrev-2252	126	6	72	72	NUM
inlawrev-2252	126	7	.	.	PUNCT
inlawrev-2252	126	8	^^id	^^id	NUM
inlawrev-2252	126	9	.	.	PUNCT
inlawrev-2252	127	1	at	at	ADP
inlawrev-2252	127	2	2366	2366	NUM
inlawrev-2252	127	3	.	.	PUNCT
inlawrev-2252	128	1	see	see	VERB
inlawrev-2252	128	2	also	also	ADV
inlawrev-2252	128	3	sax	sax	PROPN
inlawrev-2252	128	4	,	,	PUNCT
inlawrev-2252	128	5	supra	supra	ADJ
inlawrev-2252	128	6	note	note	NOUN
inlawrev-2252	128	7	5	5	NUM
inlawrev-2252	128	8	,	,	PUNCT
inlawrev-2252	128	9	at	at	ADP
inlawrev-2252	128	10	248	248	NUM
inlawrev-2252	128	11	,	,	PUNCT
inlawrev-2252	128	12	for	for	ADP
inlawrev-2252	128	13	discussion	discussion	NOUN
inlawrev-2252	128	14	of	of	ADP
inlawrev-2252	128	15	tax	tax	NOUN
inlawrev-2252	128	16	reform	reform	NOUN
inlawrev-2252	128	17	generally	generally	ADV
inlawrev-2252	128	18	relative	relative	ADJ
inlawrev-2252	128	19	to	to	ADP
inlawrev-2252	128	20	conglomerate	conglomerate	NOUN
inlawrev-2252	128	21	industry	industry	NOUN
inlawrev-2252	128	22	structure	structure	NOUN
inlawrev-2252	128	23	.	.	PUNCT
inlawrev-2252	129	1	^''hearings	^''hearing	NOUN
inlawrev-2252	129	2	on	on	ADP
inlawrev-2252	129	3	tax	tax	NOUN
inlawrev-2252	129	4	reform	reform	NOUN
inlawrev-2252	129	5	,	,	PUNCT
inlawrev-2252	129	6	supra	supra	PROPN
inlawrev-2252	129	7	note	note	NOUN
inlawrev-2252	129	8	1	1	NUM
inlawrev-2252	129	9	,	,	PUNCT
inlawrev-2252	129	10	at	at	ADP
inlawrev-2252	129	11	2369	2369	NUM
inlawrev-2252	129	12	.	.	PUNCT
inlawrev-2252	130	1	18	18	NUM
inlawrev-2252	130	2	/	/	SYM
inlawrev-2252	130	3	d.	d.	NOUN
inlawrev-2252	130	4	at	at	ADP
inlawrev-2252	130	5	2366	2366	NUM
inlawrev-2252	130	6	.	.	PUNCT
inlawrev-2252	131	1	'	'	PUNCT
inlawrev-2252	131	2	^the	^the	DET
inlawrev-2252	131	3	new	new	PROPN
inlawrev-2252	131	4	york	york	PROPN
inlawrev-2252	131	5	stock	stock	PROPN
inlawrev-2252	131	6	exchange	exchange	PROPN
inlawrev-2252	131	7	has	have	AUX
inlawrev-2252	131	8	delisted	delist	VERB
inlawrev-2252	131	9	some	some	DET
inlawrev-2252	131	10	securities	security	NOUN
inlawrev-2252	131	11	because	because	SCONJ
inlawrev-2252	131	12	of	of	ADP
inlawrev-2252	131	13	excessive	excessive	ADJ
inlawrev-2252	131	14	debt	debt	NOUN
inlawrev-2252	131	15	structures	structure	NOUN
inlawrev-2252	131	16	.	.	PUNCT
inlawrev-2252	132	1	n.y	n.y	PROPN
inlawrev-2252	132	2	.	.	PROPN
inlawrev-2252	132	3	times	times	PROPN
inlawrev-2252	132	4	,	,	PUNCT
inlawrev-2252	132	5	apr	apr	PROPN
inlawrev-2252	132	6	.	.	PROPN
inlawrev-2252	132	7	18	18	NUM
inlawrev-2252	132	8	,	,	PUNCT
inlawrev-2252	132	9	1969	1969	NUM
inlawrev-2252	132	10	,	,	PUNCT
inlawrev-2252	132	11	at	at	ADP
inlawrev-2252	132	12	61	61	NUM
inlawrev-2252	132	13	,	,	PUNCT
inlawrev-2252	132	14	col	col	NOUN
inlawrev-2252	132	15	.	.	PROPN
inlawrev-2252	132	16	5	5	NUM
inlawrev-2252	132	17	.	.	NUM
inlawrev-2252	132	18	^^see	^^see	NOUN
inlawrev-2252	132	19	plumb	plumb	PROPN
inlawrev-2252	132	20	,	,	PUNCT
inlawrev-2252	132	21	the	the	DET
inlawrev-2252	132	22	federal	federal	ADJ
inlawrev-2252	132	23	income	income	NOUN
inlawrev-2252	132	24	tax	tax	NOUN
inlawrev-2252	132	25	significance	significance	NOUN
inlawrev-2252	132	26	of	of	ADP
inlawrev-2252	132	27	corporate	corporate	ADJ
inlawrev-2252	132	28	debt	debt	NOUN
inlawrev-2252	132	29	:	:	PUNCT
inlawrev-2252	132	30	a	a	DET
inlawrev-2252	132	31	critical	critical	ADJ
inlawrev-2252	132	32	analysis	analysis	NOUN
inlawrev-2252	132	33	and	and	CCONJ
inlawrev-2252	132	34	a	a	DET
inlawrev-2252	132	35	proposal	proposal	NOUN
inlawrev-2252	132	36	,	,	PUNCT
inlawrev-2252	132	37	26	26	NUM
inlawrev-2252	132	38	tax	tax	NOUN
inlawrev-2252	132	39	l.	l.	PROPN
inlawrev-2252	132	40	rev	rev	PROPN
inlawrev-2252	132	41	.	.	PROPN
inlawrev-2252	132	42	369	369	NUM
inlawrev-2252	132	43	(	(	PUNCT
inlawrev-2252	132	44	1971	1971	NUM
inlawrev-2252	132	45	)	)	PUNCT
inlawrev-2252	132	46	.	.	PUNCT
inlawrev-2252	133	1	compare	compare	VERB
inlawrev-2252	133	2	the	the	DET
inlawrev-2252	133	3	two	two	NUM
inlawrev-2252	133	4	-	-	PUNCT
inlawrev-2252	133	5	to	to	ADP
inlawrev-2252	133	6	-	-	PUNCT
inlawrev-2252	133	7	one	one	NUM
inlawrev-2252	133	8	ratio	ratio	NOUN
inlawrev-2252	133	9	test	test	NOUN
inlawrev-2252	133	10	of	of	ADP
inlawrev-2252	133	11	section	section	NOUN
inlawrev-2252	133	12	279(bx4xa	279(bx4xa	NUM
inlawrev-2252	133	13	)	)	PUNCT
inlawrev-2252	133	14	with	with	ADP
inlawrev-2252	133	15	the	the	DET
inlawrev-2252	133	16	five	five	NUM
inlawrev-2252	133	17	-	-	PUNCT
inlawrev-2252	133	18	to	to	ADP
inlawrev-2252	133	19	-	-	PUNCT
inlawrev-2252	133	20	one	one	NUM
inlawrev-2252	133	21	ratio	ratio	NOUN
inlawrev-2252	133	22	test	test	NOUN
inlawrev-2252	133	23	accepted	accept	VERB
inlawrev-2252	133	24	in	in	ADP
inlawrev-2252	133	25	the	the	DET
inlawrev-2252	133	26	international	international	ADJ
inlawrev-2252	133	27	finance	finance	NOUN
inlawrev-2252	133	28	subsidiary	subsidiary	NOUN
inlawrev-2252	133	29	area	area	PROPN
inlawrev-2252	133	30	illustrated	illustrate	VERB
inlawrev-2252	133	31	in	in	ADP
inlawrev-2252	133	32	rev	rev	PROPN
inlawrev-2252	133	33	.	.	PROPN
inlawrev-2252	134	1	rul	rul	PROPN
inlawrev-2252	134	2	.	.	PUNCT
inlawrev-2252	135	1	69	69	NUM
inlawrev-2252	135	2	-	-	SYM
inlawrev-2252	135	3	377	377	NUM
inlawrev-2252	135	4	,	,	PUNCT
inlawrev-2252	135	5	1969	1969	NUM
inlawrev-2252	135	6	-	-	SYM
inlawrev-2252	135	7	2	2	NUM
inlawrev-2252	135	8	c.b	c.b	PROPN
inlawrev-2252	135	9	.	.	PROPN
inlawrev-2252	135	10	231	231	NUM
inlawrev-2252	135	11	and	and	CCONJ
inlawrev-2252	135	12	bittker	bittker	NOUN
inlawrev-2252	135	13	&	&	CCONJ
inlawrev-2252	135	14	eustice	eustice	PROPN
inlawrev-2252	135	15	,	,	PUNCT
inlawrev-2252	135	16	supra	supra	PROPN
inlawrev-2252	135	17	note	note	NOUN
inlawrev-2252	135	18	10	10	NUM
inlawrev-2252	135	19	,	,	PUNCT
inlawrev-2252	135	20	at	at	ADP
inlawrev-2252	135	21	4	4	NUM
inlawrev-2252	135	22	-	-	SYM
inlawrev-2252	135	23	19	19	NUM
inlawrev-2252	135	24	.	.	PUNCT
inlawrev-2252	135	25	^^hearings	^^hearing	NOUN
inlawrev-2252	135	26	on	on	ADP
inlawrev-2252	135	27	tax	tax	NOUN
inlawrev-2252	135	28	reform	reform	NOUN
inlawrev-2252	135	29	,	,	PUNCT
inlawrev-2252	135	30	supra	supra	PROPN
inlawrev-2252	135	31	note	note	PROPN
inlawrev-2252	135	32	1	1	NUM
inlawrev-2252	135	33	,	,	PUNCT
inlawrev-2252	135	34	pt	pt	NOUN
inlawrev-2252	135	35	.	.	NOUN
inlawrev-2252	135	36	7	7	NUM
inlawrev-2252	135	37	,	,	PUNCT
inlawrev-2252	135	38	at	at	ADP
inlawrev-2252	135	39	2379	2379	NUM
inlawrev-2252	135	40	(	(	PUNCT
inlawrev-2252	135	41	sec	sec	PROPN
inlawrev-2252	135	42	supplementary	supplementary	ADJ
inlawrev-2252	135	43	financial	financial	ADJ
inlawrev-2252	135	44	data	datum	NOUN
inlawrev-2252	135	45	)	)	PUNCT
inlawrev-2252	135	46	.	.	PUNCT
inlawrev-2252	136	1	424	424	NUM
inlawrev-2252	136	2	indiana	indiana	PROPN
inlawrev-2252	136	3	law	law	PROPN
inlawrev-2252	136	4	review	review	NOUN
inlawrev-2252	136	5	[	[	X
inlawrev-2252	136	6	vol	vol	NOUN
inlawrev-2252	136	7	.	.	PUNCT
inlawrev-2252	136	8	10:419	10:419	NUM
inlawrev-2252	136	9	to	to	PART
inlawrev-2252	136	10	undergo	undergo	VERB
inlawrev-2252	136	11	a	a	DET
inlawrev-2252	136	12	"	"	PUNCT
inlawrev-2252	136	13	conglomerate"22	conglomerate"22	PROPN
inlawrev-2252	136	14	rather	rather	ADV
inlawrev-2252	136	15	than	than	ADP
inlawrev-2252	136	16	a	a	DET
inlawrev-2252	136	17	horizontals	horizontal	NOUN
inlawrev-2252	136	18	or	or	CCONJ
inlawrev-2252	136	19	verticap^	verticap^	NOUN
inlawrev-2252	136	20	merger	merger	NOUN
inlawrev-2252	136	21	.	.	PUNCT
inlawrev-2252	137	1	a	a	DET
inlawrev-2252	137	2	conglomerate	conglomerate	NOUN
inlawrev-2252	137	3	company	company	NOUN
inlawrev-2252	137	4	is	be	AUX
inlawrev-2252	137	5	usually	usually	ADV
inlawrev-2252	137	6	a	a	DET
inlawrev-2252	137	7	group	group	NOUN
inlawrev-2252	137	8	of	of	ADP
inlawrev-2252	137	9	unrelated	unrelated	ADJ
inlawrev-2252	137	10	businesses	business	NOUN
inlawrev-2252	137	11	,	,	PUNCT
inlawrev-2252	137	12	commonly	commonly	ADV
inlawrev-2252	137	13	owned	own	VERB
inlawrev-2252	137	14	,	,	PUNCT
inlawrev-2252	137	15	which	which	PRON
inlawrev-2252	137	16	may	may	AUX
inlawrev-2252	137	17	or	or	CCONJ
inlawrev-2252	137	18	may	may	AUX
inlawrev-2252	137	19	not	not	PART
inlawrev-2252	137	20	be	be	AUX
inlawrev-2252	137	21	centrally	centrally	ADV
inlawrev-2252	137	22	managed.2^	managed.2^	VERB
inlawrev-2252	137	23	a	a	DET
inlawrev-2252	137	24	horizontal	horizontal	ADJ
inlawrev-2252	137	25	merger	merger	NOUN
inlawrev-2252	137	26	is	be	AUX
inlawrev-2252	137	27	one	one	NUM
inlawrev-2252	137	28	in	in	ADP
inlawrev-2252	137	29	which	which	PRON
inlawrev-2252	137	30	a	a	DET
inlawrev-2252	137	31	company	company	NOUN
inlawrev-2252	137	32	takes	take	VERB
inlawrev-2252	137	33	over	over	ADP
inlawrev-2252	137	34	a	a	DET
inlawrev-2252	137	35	competitor	competitor	NOUN
inlawrev-2252	137	36	,	,	PUNCT
inlawrev-2252	137	37	while	while	SCONJ
inlawrev-2252	137	38	a	a	DET
inlawrev-2252	137	39	vertical	vertical	ADJ
inlawrev-2252	137	40	merger	merger	NOUN
inlawrev-2252	137	41	is	be	AUX
inlawrev-2252	137	42	one	one	NUM
inlawrev-2252	137	43	in	in	ADP
inlawrev-2252	137	44	which	which	PRON
inlawrev-2252	137	45	a	a	DET
inlawrev-2252	137	46	company	company	NOUN
inlawrev-2252	137	47	takes	take	VERB
inlawrev-2252	137	48	over	over	ADP
inlawrev-2252	137	49	a	a	DET
inlawrev-2252	137	50	supplier	supplier	NOUN
inlawrev-2252	137	51	or	or	CCONJ
inlawrev-2252	137	52	distributor.^^	distributor.^^	NOUN
inlawrev-2252	137	53	prior	prior	ADV
inlawrev-2252	137	54	to	to	ADP
inlawrev-2252	137	55	the	the	DET
inlawrev-2252	137	56	1950	1950	NUM
inlawrev-2252	137	57	amendment	amendment	NOUN
inlawrev-2252	137	58	to	to	ADP
inlawrev-2252	137	59	the	the	DET
inlawrev-2252	137	60	clayton	clayton	PROPN
inlawrev-2252	137	61	act	act	PROPN
inlawrev-2252	137	62	,	,	PUNCT
inlawrev-2252	137	63	existing	exist	VERB
inlawrev-2252	137	64	antitrust	antitrust	ADJ
inlawrev-2252	137	65	laws	law	NOUN
inlawrev-2252	137	66	were	be	AUX
inlawrev-2252	137	67	primarily	primarily	ADV
inlawrev-2252	137	68	concerned	concerned	ADJ
inlawrev-2252	137	69	with	with	ADP
inlawrev-2252	137	70	horizontal	horizontal	ADJ
inlawrev-2252	137	71	or	or	CCONJ
inlawrev-2252	137	72	vertical	vertical	ADJ
inlawrev-2252	137	73	mergers	merger	NOUN
inlawrev-2252	137	74	,	,	PUNCT
inlawrev-2252	137	75	^'^	^'^	PUNCT
inlawrev-2252	137	76	and	and	CCONJ
inlawrev-2252	137	77	the	the	DET
inlawrev-2252	137	78	agencies	agency	NOUN
inlawrev-2252	137	79	charged	charge	VERB
inlawrev-2252	137	80	with	with	ADP
inlawrev-2252	137	81	regulating	regulate	VERB
inlawrev-2252	137	82	these	these	DET
inlawrev-2252	137	83	transactions	transaction	NOUN
inlawrev-2252	137	84	were	be	AUX
inlawrev-2252	137	85	the	the	DET
inlawrev-2252	137	86	federal	federal	ADJ
inlawrev-2252	137	87	trade	trade	PROPN
inlawrev-2252	137	88	commission	commission	PROPN
inlawrev-2252	137	89	and	and	CCONJ
inlawrev-2252	137	90	the	the	DET
inlawrev-2252	137	91	antitrust	antitrust	ADJ
inlawrev-2252	137	92	division	division	NOUN
inlawrev-2252	137	93	of	of	ADP
inlawrev-2252	137	94	the	the	DET
inlawrev-2252	137	95	department	department	NOUN
inlawrev-2252	137	96	of	of	ADP
inlawrev-2252	137	97	justice.^^	justice.^^	NOUN
inlawrev-2252	137	98	when	when	SCONJ
inlawrev-2252	137	99	conglomerate	conglomerate	NOUN
inlawrev-2252	137	100	mergers	merger	NOUN
inlawrev-2252	137	101	became	become	VERB
inlawrev-2252	137	102	popular	popular	ADJ
inlawrev-2252	137	103	,	,	PUNCT
inlawrev-2252	137	104	governmental	governmental	ADJ
inlawrev-2252	137	105	agencies	agency	NOUN
inlawrev-2252	137	106	were	be	AUX
inlawrev-2252	137	107	ill	ill	ADV
inlawrev-2252	137	108	-	-	PUNCT
inlawrev-2252	137	109	equipped	equip	VERB
inlawrev-2252	137	110	or	or	CCONJ
inlawrev-2252	137	111	ill	ill	ADV
inlawrev-2252	137	112	-	-	PUNCT
inlawrev-2252	137	113	disposed	disposed	ADJ
inlawrev-2252	137	114	to	to	PART
inlawrev-2252	137	115	limit	limit	VERB
inlawrev-2252	137	116	them.^^	them.^^	NOUN
inlawrev-2252	138	1	the	the	DET
inlawrev-2252	138	2	antitrust	antitrust	ADJ
inlawrev-2252	138	3	agencies	agency	NOUN
inlawrev-2252	138	4	were	be	AUX
inlawrev-2252	138	5	able	able	ADJ
inlawrev-2252	138	6	to	to	PART
inlawrev-2252	138	7	show	show	VERB
inlawrev-2252	138	8	sufficient	sufficient	ADJ
inlawrev-2252	138	9	anti	anti	ADJ
inlawrev-2252	138	10	-	-	ADJ
inlawrev-2252	138	11	competitive	competitive	ADJ
inlawrev-2252	138	12	effects	effect	NOUN
inlawrev-2252	138	13	within	within	ADP
inlawrev-2252	138	14	specific	specific	ADJ
inlawrev-2252	138	15	,	,	PUNCT
inlawrev-2252	138	16	^^conglomerate	^^conglomerate	ADJ
inlawrev-2252	138	17	mergers	merger	NOUN
inlawrev-2252	138	18	may	may	AUX
inlawrev-2252	138	19	be	be	AUX
inlawrev-2252	138	20	of	of	ADP
inlawrev-2252	138	21	three	three	NUM
inlawrev-2252	138	22	types	type	NOUN
inlawrev-2252	138	23	:	:	PUNCT
inlawrev-2252	138	24	(	(	PUNCT
inlawrev-2252	138	25	a	a	X
inlawrev-2252	138	26	)	)	PUNCT
inlawrev-2252	138	27	geographic	geographic	ADJ
inlawrev-2252	138	28	market	market	NOUN
inlawrev-2252	138	29	extension	extension	NOUN
inlawrev-2252	138	30	,	,	PUNCT
inlawrev-2252	138	31	(	(	PUNCT
inlawrev-2252	138	32	b	b	NOUN
inlawrev-2252	138	33	)	)	PUNCT
inlawrev-2252	138	34	product	product	NOUN
inlawrev-2252	138	35	market	market	NOUN
inlawrev-2252	138	36	extension	extension	NOUN
inlawrev-2252	138	37	,	,	PUNCT
inlawrev-2252	138	38	and	and	CCONJ
inlawrev-2252	138	39	(	(	PUNCT
inlawrev-2252	138	40	c	c	NOUN
inlawrev-2252	138	41	)	)	PUNCT
inlawrev-2252	138	42	pure	pure	ADJ
inlawrev-2252	138	43	or	or	CCONJ
inlawrev-2252	138	44	"	"	PUNCT
inlawrev-2252	138	45	other	other	ADJ
inlawrev-2252	138	46	.	.	PUNCT
inlawrev-2252	138	47	"	"	PUNCT
inlawrev-2252	139	1	for	for	ADP
inlawrev-2252	139	2	further	further	ADJ
inlawrev-2252	139	3	description	description	NOUN
inlawrev-2252	139	4	of	of	ADP
inlawrev-2252	139	5	these	these	DET
inlawrev-2252	139	6	types	type	NOUN
inlawrev-2252	139	7	of	of	ADP
inlawrev-2252	139	8	conglomerate	conglomerate	NOUN
inlawrev-2252	139	9	merger	merger	NOUN
inlawrev-2252	139	10	,	,	PUNCT
inlawrev-2252	139	11	see	see	VERB
inlawrev-2252	139	12	economic	economic	ADJ
inlawrev-2252	139	13	papers	paper	NOUN
inlawrev-2252	139	14	,	,	PUNCT
inlawrev-2252	139	15	supra	supra	PROPN
inlawrev-2252	139	16	note	note	PROPN
inlawrev-2252	139	17	1	1	NUM
inlawrev-2252	139	18	,	,	PUNCT
inlawrev-2252	139	19	at	at	ADP
inlawrev-2252	139	20	250	250	NUM
inlawrev-2252	139	21	.	.	PUNCT
inlawrev-2252	140	1	see	see	VERB
inlawrev-2252	140	2	also	also	ADV
inlawrev-2252	140	3	e.	e.	PROPN
inlawrev-2252	140	4	singer	singer	PROPN
inlawrev-2252	140	5	,	,	PUNCT
inlawrev-2252	140	6	antitrust	antitrust	ADJ
inlawrev-2252	140	7	economics	economic	NOUN
inlawrev-2252	140	8	259	259	NUM
inlawrev-2252	140	9	-	-	SYM
inlawrev-2252	140	10	69	69	NUM
inlawrev-2252	140	11	(	(	PUNCT
inlawrev-2252	140	12	1968	1968	NUM
inlawrev-2252	140	13	)	)	PUNCT
inlawrev-2252	141	1	[	[	X
inlawrev-2252	141	2	hereinafter	hereinafter	NOUN
inlawrev-2252	141	3	cited	cite	VERB
inlawrev-2252	141	4	as	as	ADP
inlawrev-2252	141	5	singer	singer	NOUN
inlawrev-2252	141	6	]	]	PUNCT
inlawrev-2252	141	7	.	.	PUNCT
inlawrev-2252	142	1	23isee	23isee	PUNCT
inlawrev-2252	142	2	economic	economic	ADJ
inlawrev-2252	142	3	papers	paper	NOUN
inlawrev-2252	142	4	,	,	PUNCT
inlawrev-2252	142	5	supra	supra	PROPN
inlawrev-2252	142	6	note	note	PROPN
inlawrev-2252	142	7	1	1	NUM
inlawrev-2252	142	8	,	,	PUNCT
inlawrev-2252	142	9	at	at	ADP
inlawrev-2252	142	10	250	250	NUM
inlawrev-2252	142	11	.	.	PUNCT
inlawrev-2252	143	1	24	24	NUM
inlawrev-2252	143	2	/	/	SYM
inlawrev-2252	143	3	d.	d.	PROPN
inlawrev-2252	143	4	26for	26for	ADP
inlawrev-2252	143	5	a	a	DET
inlawrev-2252	143	6	thoughtful	thoughtful	ADJ
inlawrev-2252	143	7	analysis	analysis	NOUN
inlawrev-2252	143	8	of	of	ADP
inlawrev-2252	143	9	the	the	DET
inlawrev-2252	143	10	economic	economic	ADJ
inlawrev-2252	143	11	rationale	rationale	NOUN
inlawrev-2252	143	12	for	for	ADP
inlawrev-2252	143	13	and	and	CCONJ
inlawrev-2252	143	14	effect	effect	NOUN
inlawrev-2252	143	15	of	of	ADP
inlawrev-2252	143	16	conglomerate	conglomerate	NOUN
inlawrev-2252	143	17	mergers	merger	NOUN
inlawrev-2252	143	18	,	,	PUNCT
inlawrev-2252	143	19	see	see	VERB
inlawrev-2252	143	20	edwards	edwards	PROPN
inlawrev-2252	143	21	,	,	PUNCT
inlawrev-2252	143	22	conglomerate	conglomerate	NOUN
inlawrev-2252	143	23	bigness	bigness	ADV
inlawrev-2252	143	24	as	as	ADP
inlawrev-2252	143	25	a	a	DET
inlawrev-2252	143	26	source	source	NOUN
inlawrev-2252	143	27	of	of	ADP
inlawrev-2252	143	28	power	power	NOUN
inlawrev-2252	143	29	,	,	PUNCT
inlawrev-2252	143	30	in	in	ADP
inlawrev-2252	143	31	business	business	NOUN
inlawrev-2252	143	32	concentration	concentration	NOUN
inlawrev-2252	143	33	and	and	CCONJ
inlawrev-2252	143	34	price	price	NOUN
inlawrev-2252	143	35	policy	policy	NOUN
inlawrev-2252	143	36	366	366	NUM
inlawrev-2252	143	37	;	;	PUNCT
inlawrev-2252	143	38	singer	singer	NOUN
inlawrev-2252	143	39	,	,	PUNCT
inlawrev-2252	143	40	supra	supra	PROPN
inlawrev-2252	143	41	note	note	PROPN
inlawrev-2252	143	42	22	22	NUM
inlawrev-2252	143	43	,	,	PUNCT
inlawrev-2252	143	44	at	at	ADP
inlawrev-2252	143	45	260	260	NUM
inlawrev-2252	143	46	.	.	PUNCT
inlawrev-2252	144	1	26	26	NUM
inlawrev-2252	144	2	economic	economic	ADJ
inlawrev-2252	144	3	papers	paper	NOUN
inlawrev-2252	144	4	,	,	PUNCT
inlawrev-2252	144	5	supra	supra	PROPN
inlawrev-2252	144	6	note	note	PROPN
inlawrev-2252	144	7	1	1	NUM
inlawrev-2252	144	8	,	,	PUNCT
inlawrev-2252	144	9	at	at	ADP
inlawrev-2252	144	10	250	250	NUM
inlawrev-2252	144	11	.	.	PUNCT
inlawrev-2252	145	1	27clayton	27clayton	PROPN
inlawrev-2252	145	2	act	act	PROPN
inlawrev-2252	145	3	,	,	PUNCT
inlawrev-2252	145	4	ch	ch	NOUN
inlawrev-2252	145	5	.	.	PROPN
inlawrev-2252	145	6	323	323	NUM
inlawrev-2252	145	7	,	,	PUNCT
inlawrev-2252	145	8	§	§	PROPN
inlawrev-2252	145	9	7	7	NUM
inlawrev-2252	145	10	,	,	PUNCT
inlawrev-2252	145	11	38	38	NUM
inlawrev-2252	145	12	stat	stat	NOUN
inlawrev-2252	145	13	.	.	PUNCT
inlawrev-2252	146	1	730	730	NUM
inlawrev-2252	146	2	(	(	PUNCT
inlawrev-2252	146	3	1914	1914	NUM
inlawrev-2252	146	4	)	)	PUNCT
inlawrev-2252	146	5	(	(	PUNCT
inlawrev-2252	146	6	current	current	ADJ
inlawrev-2252	146	7	version	version	NOUN
inlawrev-2252	146	8	at	at	ADP
inlawrev-2252	146	9	15	15	NUM
inlawrev-2252	146	10	u.s.c	u.s.c	ADJ
inlawrev-2252	146	11	.	.	PUNCT
inlawrev-2252	147	1	§	§	PROPN
inlawrev-2252	147	2	18	18	NUM
inlawrev-2252	147	3	(	(	PUNCT
inlawrev-2252	147	4	1970	1970	NUM
inlawrev-2252	147	5	)	)	PUNCT
inlawrev-2252	147	6	)	)	PUNCT
inlawrev-2252	147	7	.	.	PUNCT
inlawrev-2252	148	1	28the	28the	PROPN
inlawrev-2252	148	2	justice	justice	PROPN
inlawrev-2252	148	3	department	department	PROPN
inlawrev-2252	148	4	and	and	CCONJ
inlawrev-2252	148	5	the	the	DET
inlawrev-2252	148	6	ftc	ftc	PROPN
inlawrev-2252	148	7	have	have	AUX
inlawrev-2252	148	8	promulgated	promulgate	VERB
inlawrev-2252	148	9	guidelines	guideline	NOUN
inlawrev-2252	148	10	indicating	indicate	VERB
inlawrev-2252	148	11	those	those	DET
inlawrev-2252	148	12	mergers	merger	NOUN
inlawrev-2252	148	13	which	which	PRON
inlawrev-2252	148	14	are	be	AUX
inlawrev-2252	148	15	to	to	PART
inlawrev-2252	148	16	be	be	AUX
inlawrev-2252	148	17	subject	subject	ADJ
inlawrev-2252	148	18	to	to	ADP
inlawrev-2252	148	19	antitrust	antitrust	ADJ
inlawrev-2252	148	20	law	law	NOUN
inlawrev-2252	148	21	enforcement	enforcement	NOUN
inlawrev-2252	148	22	.	.	PUNCT
inlawrev-2252	149	1	see	see	VERB
inlawrev-2252	149	2	merger	merger	NOUN
inlawrev-2252	149	3	guidelines	guideline	NOUN
inlawrev-2252	149	4	of	of	ADP
inlawrev-2252	149	5	department	department	PROPN
inlawrev-2252	149	6	of	of	ADP
inlawrev-2252	149	7	justice	justice	NOUN
inlawrev-2252	149	8	,	,	PUNCT
inlawrev-2252	149	9	1	1	NUM
inlawrev-2252	149	10	trade	trade	NOUN
inlawrev-2252	149	11	reg	reg	NOUN
inlawrev-2252	149	12	.	.	PUNCT
inlawrev-2252	150	1	rep	rep	PROPN
inlawrev-2252	150	2	.	.	PROPN
inlawrev-2252	150	3	(	(	PUNCT
inlawrev-2252	150	4	cch	cch	PROPN
inlawrev-2252	150	5	)	)	PUNCT
inlawrev-2252	150	6	114510	114510	NUM
inlawrev-2252	150	7	,	,	PUNCT
inlawrev-2252	150	8	at	at	ADP
inlawrev-2252	150	9	6881	6881	NUM
inlawrev-2252	150	10	(	(	PUNCT
inlawrev-2252	150	11	released	release	VERB
inlawrev-2252	150	12	may	may	PROPN
inlawrev-2252	150	13	30	30	NUM
inlawrev-2252	150	14	,	,	PUNCT
inlawrev-2252	150	15	1968	1968	NUM
inlawrev-2252	150	16	)	)	PUNCT
inlawrev-2252	150	17	;	;	PUNCT
inlawrev-2252	150	18	see	see	VERB
inlawrev-2252	150	19	also	also	ADV
inlawrev-2252	150	20	textile	textile	NOUN
inlawrev-2252	150	21	mill	mill	NOUN
inlawrev-2252	150	22	products	product	NOUN
inlawrev-2252	150	23	industry	industry	NOUN
inlawrev-2252	150	24	,	,	PUNCT
inlawrev-2252	150	25	i	i	PROPN
inlawrev-2252	150	26	d.	d.	PROPN
inlawrev-2252	150	27	u	u	PROPN
inlawrev-2252	150	28	4535	4535	NUM
inlawrev-2252	150	29	,	,	PUNCT
inlawrev-2252	150	30	at	at	ADP
inlawrev-2252	150	31	6916	6916	NUM
inlawrev-2252	150	32	(	(	PUNCT
inlawrev-2252	150	33	ftc	ftc	PROPN
inlawrev-2252	150	34	release	release	NOUN
inlawrev-2252	150	35	rescinded	rescind	VERB
inlawrev-2252	150	36	may	may	PROPN
inlawrev-2252	150	37	15	15	NUM
inlawrev-2252	150	38	,	,	PUNCT
inlawrev-2252	150	39	1975	1975	NUM
inlawrev-2252	150	40	)	)	PUNCT
inlawrev-2252	150	41	;	;	PUNCT
inlawrev-2252	150	42	grocery	grocery	NOUN
inlawrev-2252	150	43	products	product	NOUN
inlawrev-2252	150	44	manufacturing	manufacturing	NOUN
inlawrev-2252	150	45	—	—	PUNCT
inlawrev-2252	150	46	product	product	NOUN
inlawrev-2252	150	47	extension	extension	NOUN
inlawrev-2252	150	48	mergers	merger	NOUN
inlawrev-2252	150	49	,	,	PUNCT
inlawrev-2252	150	50	i	i	PROPN
inlawrev-2252	150	51	d.	d.	PROPN
inlawrev-2252	150	52	h	h	PROPN
inlawrev-2252	150	53	4530	4530	NUM
inlawrev-2252	150	54	,	,	PUNCT
inlawrev-2252	150	55	at	at	ADP
inlawrev-2252	150	56	6908	6908	NUM
inlawrev-2252	150	57	(	(	PUNCT
inlawrev-2252	150	58	ftc	ftc	PROPN
inlawrev-2252	150	59	release	release	PROPN
inlawrev-2252	150	60	,	,	PUNCT
inlawrev-2252	150	61	may	may	AUX
inlawrev-2252	150	62	15	15	NUM
inlawrev-2252	150	63	,	,	PUNCT
inlawrev-2252	150	64	1968	1968	NUM
inlawrev-2252	150	65	)	)	PUNCT
inlawrev-2252	150	66	;	;	PUNCT
inlawrev-2252	150	67	food	food	NOUN
inlawrev-2252	150	68	distribution	distribution	NOUN
inlawrev-2252	150	69	industries	industry	NOUN
inlawrev-2252	150	70	,	,	PUNCT
inlawrev-2252	150	71	i	i	PRON
inlawrev-2252	150	72	d.	d.	VERB
inlawrev-2252	150	73	if	if	SCONJ
inlawrev-2252	150	74	4525	4525	NUM
inlawrev-2252	150	75	(	(	PUNCT
inlawrev-2252	150	76	ftc	ftc	PROPN
inlawrev-2252	150	77	release	release	PROPN
inlawrev-2252	150	78	,	,	PUNCT
inlawrev-2252	150	79	jan	jan	PROPN
inlawrev-2252	150	80	.	.	PROPN
inlawrev-2252	150	81	17	17	NUM
inlawrev-2252	150	82	,	,	PUNCT
inlawrev-2252	150	83	1967	1967	NUM
inlawrev-2252	150	84	)	)	PUNCT
inlawrev-2252	150	85	;	;	PUNCT
inlawrev-2252	150	86	cement	cement	NOUN
inlawrev-2252	150	87	industry	industry	NOUN
inlawrev-2252	150	88	—	—	PUNCT
inlawrev-2252	150	89	vertical	vertical	ADJ
inlawrev-2252	150	90	mergers	merger	NOUN
inlawrev-2252	150	91	,	,	PUNCT
inlawrev-2252	150	92	i	i	PROPN
inlawrev-2252	150	93	d.	d.	PROPN
inlawrev-2252	150	94	t	t	PROPN
inlawrev-2252	150	95	[	[	PUNCT
inlawrev-2252	150	96	4520	4520	NUM
inlawrev-2252	150	97	,	,	PUNCT
inlawrev-2252	150	98	at	at	ADP
inlawrev-2252	150	99	6901	6901	NUM
inlawrev-2252	150	100	(	(	PUNCT
inlawrev-2252	150	101	ftc	ftc	PROPN
inlawrev-2252	150	102	release	release	PROPN
inlawrev-2252	150	103	,	,	PUNCT
inlawrev-2252	150	104	jan	jan	PROPN
inlawrev-2252	150	105	.	.	PROPN
inlawrev-2252	150	106	17	17	NUM
inlawrev-2252	150	107	,	,	PUNCT
inlawrev-2252	150	108	1967	1967	NUM
inlawrev-2252	150	109	)	)	PUNCT
inlawrev-2252	150	110	.	.	PUNCT
inlawrev-2252	151	1	2»see	2»see	NUM
inlawrev-2252	151	2	e.g.	e.g.	ADJ
inlawrev-2252	151	3	,	,	PUNCT
inlawrev-2252	151	4	sax	sax	PROPN
inlawrev-2252	151	5	,	,	PUNCT
inlawrev-2252	151	6	supra	supra	ADJ
inlawrev-2252	151	7	note	note	NOUN
inlawrev-2252	151	8	5	5	NUM
inlawrev-2252	151	9	,	,	PUNCT
inlawrev-2252	151	10	at	at	ADP
inlawrev-2252	151	11	238	238	NUM
inlawrev-2252	151	12	-	-	SYM
inlawrev-2252	151	13	39	39	NUM
inlawrev-2252	151	14	.	.	PUNCT
inlawrev-2252	152	1	prior	prior	ADV
inlawrev-2252	152	2	to	to	ADP
inlawrev-2252	152	3	the	the	DET
inlawrev-2252	152	4	enactment	enactment	NOUN
inlawrev-2252	152	5	of	of	ADP
inlawrev-2252	152	6	section	section	NOUN
inlawrev-2252	152	7	279	279	NUM
inlawrev-2252	152	8	,	,	PUNCT
inlawrev-2252	152	9	the	the	DET
inlawrev-2252	152	10	supreme	supreme	PROPN
inlawrev-2252	152	11	court	court	PROPN
inlawrev-2252	152	12	found	find	VERB
inlawrev-2252	152	13	only	only	ADV
inlawrev-2252	152	14	a	a	DET
inlawrev-2252	152	15	few	few	ADJ
inlawrev-2252	152	16	conglomerate	conglomerate	NOUN
inlawrev-2252	152	17	mergers	merger	NOUN
inlawrev-2252	152	18	violative	violative	ADJ
inlawrev-2252	152	19	of	of	ADP
inlawrev-2252	152	20	the	the	DET
inlawrev-2252	152	21	antitrust	antitrust	ADJ
inlawrev-2252	152	22	laws	law	NOUN
inlawrev-2252	152	23	,	,	PUNCT
inlawrev-2252	152	24	in	in	ADP
inlawrev-2252	152	25	cases	case	NOUN
inlawrev-2252	152	26	in	in	ADP
inlawrev-2252	152	27	which	which	PRON
inlawrev-2252	152	28	significant	significant	ADJ
inlawrev-2252	152	29	anticompetitive	anticompetitive	ADJ
inlawrev-2252	152	30	efforts	effort	NOUN
inlawrev-2252	152	31	existed	exist	VERB
inlawrev-2252	152	32	in	in	ADP
inlawrev-2252	152	33	narrowly	narrowly	ADV
inlawrev-2252	152	34	defined	define	VERB
inlawrev-2252	152	35	markets	market	NOUN
inlawrev-2252	152	36	.	.	PUNCT
inlawrev-2252	153	1	see	see	VERB
inlawrev-2252	153	2	ftc	ftc	PROPN
inlawrev-2252	153	3	v.	v.	PROPN
inlawrev-2252	153	4	procter	procter	PROPN
inlawrev-2252	153	5	&	&	CCONJ
inlawrev-2252	153	6	gamble	gamble	PROPN
inlawrev-2252	153	7	co.	co.	PROPN
inlawrev-2252	153	8	,	,	PUNCT
inlawrev-2252	153	9	386	386	NUM
inlawrev-2252	153	10	u.s	u.s	PROPN
inlawrev-2252	153	11	.	.	PROPN
inlawrev-2252	153	12	568	568	NUM
inlawrev-2252	153	13	(	(	PUNCT
inlawrev-2252	153	14	1967	1967	NUM
inlawrev-2252	153	15	)	)	PUNCT
inlawrev-2252	153	16	;	;	PUNCT
inlawrev-2252	153	17	united	united	PROPN
inlawrev-2252	153	18	states	states	PROPN
inlawrev-2252	153	19	v.	v.	ADP
inlawrev-2252	153	20	philadelphia	philadelphia	PROPN
inlawrev-2252	153	21	nat'l	nat'l	PROPN
inlawrev-2252	153	22	bank	bank	NOUN
inlawrev-2252	153	23	,	,	PUNCT
inlawrev-2252	153	24	374	374	NUM
inlawrev-2252	153	25	u.s	u.s	PROPN
inlawrev-2252	153	26	.	.	PROPN
inlawrev-2252	153	27	321	321	NUM
inlawrev-2252	153	28	(	(	PUNCT
inlawrev-2252	153	29	1963	1963	NUM
inlawrev-2252	153	30	)	)	PUNCT
inlawrev-2252	153	31	;	;	PUNCT
inlawrev-2252	153	32	brown	brown	PROPN
inlawrev-2252	153	33	shoe	shoe	PROPN
inlawrev-2252	153	34	co.	co.	PROPN
inlawrev-2252	153	35	v.	v.	ADP
inlawrev-2252	153	36	united	united	PROPN
inlawrev-2252	153	37	states	states	PROPN
inlawrev-2252	153	38	,	,	PUNCT
inlawrev-2252	153	39	370	370	NUM
inlawrev-2252	153	40	u.s	u.s	PROPN
inlawrev-2252	153	41	.	.	PROPN
inlawrev-2252	153	42	294	294	NUM
inlawrev-2252	153	43	(	(	PUNCT
inlawrev-2252	153	44	1962	1962	NUM
inlawrev-2252	153	45	)	)	PUNCT
inlawrev-2252	153	46	,	,	PUNCT
inlawrev-2252	153	47	discussed	discuss	VERB
inlawrev-2252	153	48	in	in	ADP
inlawrev-2252	153	49	blake	blake	PROPN
inlawrev-2252	153	50	&	&	CCONJ
inlawrev-2252	153	51	jones	jones	PROPN
inlawrev-2252	153	52	,	,	PUNCT
inlawrev-2252	153	53	toward	toward	ADP
inlawrev-2252	153	54	a	a	DET
inlawrev-2252	153	55	three	three	NUM
inlawrev-2252	153	56	-	-	PUNCT
inlawrev-2252	153	57	dimensional	dimensional	ADJ
inlawrev-2252	153	58	antitrust	antitrust	ADJ
inlawrev-2252	153	59	policy	policy	NOUN
inlawrev-2252	153	60	,	,	PUNCT
inlawrev-2252	153	61	65	65	NUM
inlawrev-2252	153	62	colum	colum	NOUN
inlawrev-2252	153	63	.	.	PUNCT
inlawrev-2252	154	1	l.	l.	PROPN
inlawrev-2252	154	2	rev	rev	PROPN
inlawrev-2252	154	3	.	.	PROPN
inlawrev-2252	155	1	422	422	NUM
inlawrev-2252	155	2	(	(	PUNCT
inlawrev-2252	155	3	1965	1965	NUM
inlawrev-2252	155	4	)	)	PUNCT
inlawrev-2252	155	5	;	;	PUNCT
inlawrev-2252	155	6	turner	turner	NOUN
inlawrev-2252	155	7	,	,	PUNCT
inlawrev-2252	155	8	conglomerate	conglomerate	NOUN
inlawrev-2252	155	9	mergers	merger	NOUN
inlawrev-2252	155	10	and	and	CCONJ
inlawrev-2252	155	11	section	section	NOUN
inlawrev-2252	155	12	7	7	NUM
inlawrev-2252	155	13	of	of	ADP
inlawrev-2252	155	14	the	the	DET
inlawrev-2252	155	15	clayton	clayton	PROPN
inlawrev-2252	155	16	act	act	PROPN
inlawrev-2252	155	17	,	,	PUNCT
inlawrev-2252	155	18	78	78	NUM
inlawrev-2252	155	19	harv	harv	NOUN
inlawrev-2252	155	20	.	.	PUNCT
inlawrev-2252	156	1	l.	l.	PROPN
inlawrev-2252	156	2	rev	rev	PROPN
inlawrev-2252	156	3	.	.	PROPN
inlawrev-2252	156	4	1313	1313	NUM
inlawrev-2252	156	5	(	(	PUNCT
inlawrev-2252	156	6	1965	1965	NUM
inlawrev-2252	156	7	)	)	PUNCT
inlawrev-2252	156	8	.	.	PUNCT
inlawrev-2252	157	1	before	before	SCONJ
inlawrev-2252	157	2	the	the	DET
inlawrev-2252	157	3	1960	1960	NUM
inlawrev-2252	157	4	's	's	PART
inlawrev-2252	157	5	only	only	ADV
inlawrev-2252	157	6	one	one	NUM
inlawrev-2252	157	7	conglomerate	conglomerate	NOUN
inlawrev-2252	157	8	merger	merger	NOUN
inlawrev-2252	157	9	case	case	NOUN
inlawrev-2252	157	10	,	,	PUNCT
inlawrev-2252	157	11	involving	involve	VERB
inlawrev-2252	157	12	the	the	DET
inlawrev-2252	157	13	lingtempco	lingtempco	ADJ
inlawrev-2252	157	14	-	-	PUNCT
inlawrev-2252	157	15	vought	vought	NOUN
inlawrev-2252	157	16	,	,	PUNCT
inlawrev-2252	157	17	inc	inc	PROPN
inlawrev-2252	157	18	.	.	PROPN
inlawrev-2252	157	19	acquisition	acquisition	NOUN
inlawrev-2252	157	20	of	of	ADP
inlawrev-2252	157	21	a	a	DET
inlawrev-2252	157	22	controlling	control	VERB
inlawrev-2252	157	23	interest	interest	NOUN
inlawrev-2252	157	24	in	in	ADP
inlawrev-2252	157	25	jones	jones	PROPN
inlawrev-2252	157	26	&	&	CCONJ
inlawrev-2252	157	27	laughlin	laughlin	PROPN
inlawrev-2252	157	28	steel	steel	PROPN
inlawrev-2252	157	29	corp	corp	PROPN
inlawrev-2252	157	30	.	.	PROPN
inlawrev-2252	157	31	,	,	PUNCT
inlawrev-2252	157	32	was	be	AUX
inlawrev-2252	157	33	really	really	ADV
inlawrev-2252	157	34	resolved	resolve	VERB
inlawrev-2252	157	35	,	,	PUNCT
inlawrev-2252	157	36	and	and	CCONJ
inlawrev-2252	157	37	that	that	PRON
inlawrev-2252	157	38	was	be	AUX
inlawrev-2252	157	39	settled	settle	VERB
inlawrev-2252	157	40	by	by	ADP
inlawrev-2252	157	41	consent	consent	NOUN
inlawrev-2252	157	42	decree	decree	NOUN
inlawrev-2252	157	43	.	.	PUNCT
inlawrev-2252	158	1	antitrust	antitrust	ADJ
inlawrev-2252	158	2	&	&	CCONJ
inlawrev-2252	158	3	trade	trade	PROPN
inlawrev-2252	158	4	reg	reg	PROPN
inlawrev-2252	158	5	.	.	PUNCT
inlawrev-2252	159	1	rep	rep	PROPN
inlawrev-2252	159	2	.	.	PROPN
inlawrev-2252	159	3	(	(	PUNCT
inlawrev-2252	159	4	bna	bna	PROPN
inlawrev-2252	159	5	)	)	PUNCT
inlawrev-2252	159	6	no	no	NOUN
inlawrev-2252	159	7	.	.	NOUN
inlawrev-2252	159	8	467	467	NUM
inlawrev-2252	159	9	,	,	PUNCT
inlawrev-2252	159	10	a-1,-2	a-1,-2	ADJ
inlawrev-2252	159	11	(	(	PUNCT
inlawrev-2252	159	12	june	june	PROPN
inlawrev-2252	159	13	23	23	NUM
inlawrev-2252	159	14	,	,	PUNCT
inlawrev-2252	159	15	1970	1970	NUM
inlawrev-2252	159	16	)	)	PUNCT
inlawrev-2252	159	17	.	.	PUNCT
inlawrev-2252	160	1	the	the	DET
inlawrev-2252	160	2	decree	decree	NOUN
inlawrev-2252	160	3	allowed	allow	VERB
inlawrev-2252	160	4	ltv	ltv	PROPN
inlawrev-2252	160	5	to	to	PART
inlawrev-2252	160	6	retain	retain	VERB
inlawrev-2252	160	7	its	its	PRON
inlawrev-2252	160	8	interest	interest	NOUN
inlawrev-2252	160	9	in	in	ADP
inlawrev-2252	160	10	jones	jones	PROPN
inlawrev-2252	160	11	&	&	CCONJ
inlawrev-2252	160	12	laughlin	laughlin	PROPN
inlawrev-2252	160	13	provided	provide	VERB
inlawrev-2252	160	14	that	that	SCONJ
inlawrev-2252	160	15	ltv	ltv	PROPN
inlawrev-2252	160	16	divested	divest	VERB
inlawrev-2252	160	17	its	its	PRON
inlawrev-2252	160	18	interest	interest	NOUN
inlawrev-2252	160	19	in	in	ADP
inlawrev-2252	160	20	braniff	braniff	PROPN
inlawrev-2252	160	21	airways	airways	PROPN
inlawrev-2252	160	22	,	,	PUNCT
inlawrev-2252	160	23	inc	inc	PROPN
inlawrev-2252	160	24	.	.	PROPN
inlawrev-2252	160	25	and	and	CCONJ
inlawrev-2252	160	26	in	in	ADP
inlawrev-2252	160	27	okonite	okonite	ADJ
inlawrev-2252	160	28	-	-	PUNCT
inlawrev-2252	160	29	callender	callender	NOUN
inlawrev-2252	160	30	cable	cable	PROPN
inlawrev-2252	160	31	co.	co.	PROPN
inlawrev-2252	160	32	hence	hence	ADV
inlawrev-2252	160	33	,	,	PUNCT
inlawrev-2252	160	34	only	only	ADV
inlawrev-2252	160	35	partial	partial	ADJ
inlawrev-2252	160	36	divestiture	divestiture	NOUN
inlawrev-2252	160	37	was	be	AUX
inlawrev-2252	160	38	achieved	achieve	VERB
inlawrev-2252	160	39	.	.	PUNCT
inlawrev-2252	161	1	1977	1977	NUM
inlawrev-2252	161	2	]	]	PUNCT
inlawrev-2252	161	3	taxatiox	taxatiox	NOUN
inlawrev-2252	161	4	of	of	ADP
inlawrev-2252	161	5	ixtkrest	ixtkrest	NOUN
inlawrev-2252	161	6	-	-	PUNCT
inlawrev-2252	161	7	on	on	ADP
inlawrev-2252	161	8	-	-	PUNCT
inlawrev-2252	161	9	indebtedness	indebtedness	NOUN
inlawrev-2252	161	10	425	425	NUM
inlawrev-2252	161	11	relevant	relevant	ADJ
inlawrev-2252	161	12	markets	market	NOUN
inlawrev-2252	161	13	to	to	PART
inlawrev-2252	161	14	prevent	prevent	VERB
inlawrev-2252	161	15	only	only	ADV
inlawrev-2252	161	16	a	a	DET
inlawrev-2252	161	17	few	few	ADJ
inlawrev-2252	161	18	conglomerate	conglomerate	NOUN
inlawrev-2252	161	19	mergers.^^	mergers.^^	NOUN
inlawrev-2252	162	1	these	these	DET
inlawrev-2252	162	2	few	few	ADJ
inlawrev-2252	162	3	challenges	challenge	NOUN
inlawrev-2252	162	4	failed	fail	VERB
inlawrev-2252	162	5	to	to	PART
inlawrev-2252	162	6	stem	stem	VERB
inlawrev-2252	162	7	the	the	DET
inlawrev-2252	162	8	growing	grow	VERB
inlawrev-2252	162	9	merger	merger	NOUN
inlawrev-2252	162	10	movement	movement	NOUN
inlawrev-2252	162	11	.	.	PUNCT
inlawrev-2252	163	1	the	the	DET
inlawrev-2252	163	2	third	third	ADJ
inlawrev-2252	163	3	characteristic	characteristic	NOUN
inlawrev-2252	163	4	of	of	ADP
inlawrev-2252	163	5	conglomerate	conglomerate	NOUN
inlawrev-2252	163	6	mergers	merger	NOUN
inlawrev-2252	163	7	during	during	ADP
inlawrev-2252	163	8	the	the	DET
inlawrev-2252	163	9	late	late	ADJ
inlawrev-2252	163	10	1960	1960	NUM
inlawrev-2252	163	11	's	's	PART
inlawrev-2252	163	12	was	be	AUX
inlawrev-2252	163	13	the	the	DET
inlawrev-2252	163	14	frequency	frequency	NOUN
inlawrev-2252	163	15	of	of	ADP
inlawrev-2252	163	16	takeovers	takeover	NOUN
inlawrev-2252	163	17	.	.	PUNCT
inlawrev-2252	164	1	the	the	DET
inlawrev-2252	164	2	acquiring	acquire	VERB
inlawrev-2252	164	3	corporation	corporation	NOUN
inlawrev-2252	164	4	would	would	AUX
inlawrev-2252	164	5	offer	offer	VERB
inlawrev-2252	164	6	substantial	substantial	ADJ
inlawrev-2252	164	7	prices	price	NOUN
inlawrev-2252	164	8	for	for	ADP
inlawrev-2252	164	9	stock	stock	NOUN
inlawrev-2252	164	10	in	in	ADP
inlawrev-2252	164	11	the	the	DET
inlawrev-2252	164	12	target	target	NOUN
inlawrev-2252	164	13	corporation	corporation	NOUN
inlawrev-2252	164	14	.	.	PUNCT
inlawrev-2252	165	1	the	the	DET
inlawrev-2252	165	2	target	target	NOUN
inlawrev-2252	165	3	company	company	NOUN
inlawrev-2252	165	4	management	management	NOUN
inlawrev-2252	165	5	could	could	AUX
inlawrev-2252	165	6	attempt	attempt	VERB
inlawrev-2252	165	7	to	to	PART
inlawrev-2252	165	8	prevent	prevent	VERB
inlawrev-2252	165	9	a	a	DET
inlawrev-2252	165	10	takeover	takeover	NOUN
inlawrev-2252	165	11	by	by	ADP
inlawrev-2252	165	12	raising	raise	VERB
inlawrev-2252	165	13	funds	fund	NOUN
inlawrev-2252	165	14	to	to	PART
inlawrev-2252	165	15	acquire	acquire	VERB
inlawrev-2252	165	16	its	its	PRON
inlawrev-2252	165	17	own	own	ADJ
inlawrev-2252	165	18	outstanding	outstanding	ADJ
inlawrev-2252	165	19	stock	stock	NOUN
inlawrev-2252	165	20	,	,	PUNCT
inlawrev-2252	165	21	purchasing	purchase	VERB
inlawrev-2252	165	22	the	the	DET
inlawrev-2252	165	23	stock	stock	NOUN
inlawrev-2252	165	24	,	,	PUNCT
inlawrev-2252	165	25	and	and	CCONJ
inlawrev-2252	165	26	thus	thus	ADV
inlawrev-2252	165	27	counteracting	counteract	VERB
inlawrev-2252	165	28	the	the	DET
inlawrev-2252	165	29	move	move	NOUN
inlawrev-2252	165	30	of	of	ADP
inlawrev-2252	165	31	the	the	DET
inlawrev-2252	165	32	acquiring	acquire	VERB
inlawrev-2252	165	33	corporation	corporation	NOUN
inlawrev-2252	165	34	.	.	PUNCT
inlawrev-2252	166	1	many	many	ADJ
inlawrev-2252	166	2	times	time	NOUN
inlawrev-2252	166	3	this	this	DET
inlawrev-2252	166	4	procedure	procedure	NOUN
inlawrev-2252	166	5	was	be	AUX
inlawrev-2252	166	6	unsuccessful	unsuccessful	ADJ
inlawrev-2252	166	7	,	,	PUNCT
inlawrev-2252	166	8	either	either	CCONJ
inlawrev-2252	166	9	because	because	SCONJ
inlawrev-2252	166	10	the	the	DET
inlawrev-2252	166	11	target	target	NOUN
inlawrev-2252	166	12	company	company	NOUN
inlawrev-2252	166	13	acted	act	VERB
inlawrev-2252	166	14	too	too	ADV
inlawrev-2252	166	15	late	late	ADV
inlawrev-2252	166	16	or	or	CCONJ
inlawrev-2252	166	17	because	because	SCONJ
inlawrev-2252	166	18	the	the	DET
inlawrev-2252	166	19	funds	fund	NOUN
inlawrev-2252	166	20	raised	raise	VERB
inlawrev-2252	166	21	were	be	AUX
inlawrev-2252	166	22	insufficient	insufficient	ADJ
inlawrev-2252	166	23	to	to	PART
inlawrev-2252	166	24	obtain	obtain	VERB
inlawrev-2252	166	25	the	the	DET
inlawrev-2252	166	26	controlling	control	VERB
inlawrev-2252	166	27	stock	stock	NOUN
inlawrev-2252	166	28	necessary	necessary	ADJ
inlawrev-2252	166	29	to	to	PART
inlawrev-2252	166	30	prevent	prevent	VERB
inlawrev-2252	166	31	takeover	takeover	NOUN
inlawrev-2252	166	32	.	.	PUNCT
inlawrev-2252	167	1	other	other	ADJ
inlawrev-2252	167	2	target	target	NOUN
inlawrev-2252	167	3	corporations	corporation	NOUN
inlawrev-2252	167	4	,	,	PUNCT
inlawrev-2252	167	5	with	with	ADP
inlawrev-2252	167	6	managements	management	NOUN
inlawrev-2252	167	7	eager	eager	ADJ
inlawrev-2252	167	8	to	to	PART
inlawrev-2252	167	9	retain	retain	VERB
inlawrev-2252	167	10	their	their	PRON
inlawrev-2252	167	11	positions	position	NOUN
inlawrev-2252	167	12	,	,	PUNCT
inlawrev-2252	167	13	would	would	AUX
inlawrev-2252	167	14	consummate	consummate	VERB
inlawrev-2252	167	15	hasty	hasty	ADJ
inlawrev-2252	167	16	and	and	CCONJ
inlawrev-2252	167	17	often	often	ADV
inlawrev-2252	167	18	ill	ill	ADV
inlawrev-2252	167	19	-	-	PUNCT
inlawrev-2252	167	20	advised	advise	VERB
inlawrev-2252	167	21	mergers	merger	NOUN
inlawrev-2252	167	22	just	just	ADV
inlawrev-2252	167	23	to	to	PART
inlawrev-2252	167	24	save	save	VERB
inlawrev-2252	167	25	the	the	DET
inlawrev-2252	167	26	managers	manager	NOUN
inlawrev-2252	167	27	'	'	PART
inlawrev-2252	167	28	"	"	PUNCT
inlawrev-2252	167	29	skins	skin	NOUN
inlawrev-2252	167	30	.	.	PUNCT
inlawrev-2252	167	31	"	"	PUNCT
inlawrev-2252	168	1	usually	usually	ADV
inlawrev-2252	168	2	an	an	DET
inlawrev-2252	168	3	agreement	agreement	NOUN
inlawrev-2252	168	4	would	would	AUX
inlawrev-2252	168	5	be	be	AUX
inlawrev-2252	168	6	made	make	VERB
inlawrev-2252	168	7	with	with	ADP
inlawrev-2252	168	8	the	the	DET
inlawrev-2252	168	9	acquiring	acquire	VERB
inlawrev-2252	168	10	corporation	corporation	NOUN
inlawrev-2252	168	11	to	to	PART
inlawrev-2252	168	12	allow	allow	VERB
inlawrev-2252	168	13	managers	manager	NOUN
inlawrev-2252	168	14	of	of	ADP
inlawrev-2252	168	15	the	the	DET
inlawrev-2252	168	16	target	target	NOUN
inlawrev-2252	168	17	corporation	corporation	NOUN
inlawrev-2252	168	18	to	to	PART
inlawrev-2252	168	19	retain	retain	VERB
inlawrev-2252	168	20	their	their	PRON
inlawrev-2252	168	21	positions	position	NOUN
inlawrev-2252	168	22	.	.	PUNCT
inlawrev-2252	169	1	at	at	ADP
inlawrev-2252	169	2	times	time	NOUN
inlawrev-2252	169	3	,	,	PUNCT
inlawrev-2252	169	4	resistance	resistance	NOUN
inlawrev-2252	169	5	by	by	ADP
inlawrev-2252	169	6	the	the	DET
inlawrev-2252	169	7	target	target	NOUN
inlawrev-2252	169	8	corporation	corporation	NOUN
inlawrev-2252	169	9	led	lead	VERB
inlawrev-2252	169	10	to	to	ADP
inlawrev-2252	169	11	a	a	DET
inlawrev-2252	169	12	downward	downward	ADJ
inlawrev-2252	169	13	trend	trend	NOUN
inlawrev-2252	169	14	in	in	ADP
inlawrev-2252	169	15	the	the	DET
inlawrev-2252	169	16	price	price	NOUN
inlawrev-2252	169	17	of	of	ADP
inlawrev-2252	169	18	the	the	DET
inlawrev-2252	169	19	stock	stock	NOUN
inlawrev-2252	169	20	and	and	CCONJ
inlawrev-2252	169	21	to	to	ADP
inlawrev-2252	169	22	subsequent	subsequent	ADJ
inlawrev-2252	169	23	financial	financial	ADJ
inlawrev-2252	169	24	ruin	ruin	NOUN
inlawrev-2252	169	25	.	.	PUNCT
inlawrev-2252	170	1	many	many	ADJ
inlawrev-2252	170	2	felt	feel	VERB
inlawrev-2252	170	3	that	that	SCONJ
inlawrev-2252	170	4	this	this	DET
inlawrev-2252	170	5	merger	merger	NOUN
inlawrev-2252	170	6	warfare	warfare	NOUN
inlawrev-2252	170	7	between	between	ADP
inlawrev-2252	170	8	corporations	corporation	NOUN
inlawrev-2252	170	9	was	be	AUX
inlawrev-2252	170	10	not	not	PART
inlawrev-2252	170	11	only	only	ADV
inlawrev-2252	170	12	disruptive	disruptive	ADJ
inlawrev-2252	170	13	to	to	ADP
inlawrev-2252	170	14	the	the	DET
inlawrev-2252	170	15	target	target	NOUN
inlawrev-2252	170	16	corporations	corporation	NOUN
inlawrev-2252	170	17	,	,	PUNCT
inlawrev-2252	170	18	but	but	CCONJ
inlawrev-2252	170	19	potentially	potentially	ADV
inlawrev-2252	170	20	harmful	harmful	ADJ
inlawrev-2252	170	21	to	to	ADP
inlawrev-2252	170	22	the	the	DET
inlawrev-2252	170	23	economy	economy	NOUN
inlawrev-2252	170	24	as	as	ADP
inlawrev-2252	170	25	a	a	DET
inlawrev-2252	170	26	whole.^^	whole.^^	NOUN
inlawrev-2252	170	27	by	by	ADP
inlawrev-2252	170	28	contrast	contrast	NOUN
inlawrev-2252	170	29	,	,	PUNCT
inlawrev-2252	170	30	others	other	NOUN
inlawrev-2252	170	31	felt	feel	VERB
inlawrev-2252	170	32	that	that	SCONJ
inlawrev-2252	170	33	conglomerate	conglomerate	NOUN
inlawrev-2252	170	34	organization	organization	NOUN
inlawrev-2252	170	35	maximizes	maximize	VERB
inlawrev-2252	170	36	efficiency	efficiency	NOUN
inlawrev-2252	170	37	and	and	CCONJ
inlawrev-2252	170	38	productivity	productivity	NOUN
inlawrev-2252	170	39	by	by	ADP
inlawrev-2252	170	40	funneling	funnel	VERB
inlawrev-2252	170	41	capital	capital	NOUN
inlawrev-2252	170	42	to	to	ADP
inlawrev-2252	170	43	enterprises	enterprise	NOUN
inlawrev-2252	170	44	which	which	PRON
inlawrev-2252	170	45	,	,	PUNCT
inlawrev-2252	170	46	in	in	ADP
inlawrev-2252	170	47	turn	turn	NOUN
inlawrev-2252	170	48	,	,	PUNCT
inlawrev-2252	170	49	can	can	AUX
inlawrev-2252	170	50	use	use	VERB
inlawrev-2252	170	51	the	the	DET
inlawrev-2252	170	52	capital	capital	NOUN
inlawrev-2252	170	53	most	most	ADJ
inlawrev-2252	170	54	profitably.^^	profitably.^^	NOUN
inlawrev-2252	170	55	studies	study	NOUN
inlawrev-2252	170	56	indicate	indicate	VERB
inlawrev-2252	170	57	,	,	PUNCT
inlawrev-2252	170	58	however	however	ADV
inlawrev-2252	170	59	,	,	PUNCT
inlawrev-2252	170	60	that	that	SCONJ
inlawrev-2252	170	61	most	most	ADJ
inlawrev-2252	170	62	target	target	NOUN
inlawrev-2252	170	63	corporations	corporation	NOUN
inlawrev-2252	170	64	were	be	AUX
inlawrev-2252	170	65	financially	financially	ADV
inlawrev-2252	170	66	healthy	healthy	ADJ
inlawrev-2252	170	67	and	and	CCONJ
inlawrev-2252	170	68	growing	grow	VERB
inlawrev-2252	170	69	firms^^	firms^^	NOUN
inlawrev-2252	170	70	whose	whose	DET
inlawrev-2252	170	71	profits	profit	NOUN
inlawrev-2252	170	72	,	,	PUNCT
inlawrev-2252	170	73	when	when	SCONJ
inlawrev-2252	170	74	added	add	VERB
inlawrev-2252	170	75	to	to	PART
inlawrev-2252	170	76	balance	balance	NOUN
inlawrev-2252	170	77	sheets	sheet	NOUN
inlawrev-2252	170	78	of	of	ADP
inlawrev-2252	170	79	acquiring	acquire	VERB
inlawrev-2252	170	80	firms	firm	NOUN
inlawrev-2252	170	81	,	,	PUNCT
inlawrev-2252	170	82	generally	generally	ADV
inlawrev-2252	170	83	made	make	VERB
inlawrev-2252	170	84	the	the	DET
inlawrev-2252	170	85	acquiring	acquire	VERB
inlawrev-2252	170	86	firms	firm	NOUN
inlawrev-2252	170	87	look	look	VERB
inlawrev-2252	170	88	more	more	ADV
inlawrev-2252	170	89	profitable	profitable	ADJ
inlawrev-2252	170	90	than	than	ADP
inlawrev-2252	170	91	before	before	ADP
inlawrev-2252	170	92	the	the	DET
inlawrev-2252	170	93	merger	merger	NOUN
inlawrev-2252	170	94	.	.	PUNCT
inlawrev-2252	171	1	another	another	DET
inlawrev-2252	171	2	argument	argument	NOUN
inlawrev-2252	171	3	advanced	advance	VERB
inlawrev-2252	171	4	by	by	ADP
inlawrev-2252	171	5	those	those	PRON
inlawrev-2252	171	6	favoring	favor	VERB
inlawrev-2252	171	7	conglomerate	conglomerate	NOUN
inlawrev-2252	171	8	mergers	merger	NOUN
inlawrev-2252	171	9	is	be	AUX
inlawrev-2252	171	10	that	that	SCONJ
inlawrev-2252	171	11	the	the	DET
inlawrev-2252	171	12	conglomerate	conglomerate	NOUN
inlawrev-2252	171	13	revitalizes	revitalize	VERB
inlawrev-2252	171	14	complacent	complacent	ADJ
inlawrev-2252	171	15	enterprises	enterprise	NOUN
inlawrev-2252	171	16	that	that	PRON
inlawrev-2252	171	17	have	have	AUX
inlawrev-2252	171	18	grown	grow	VERB
inlawrev-2252	171	19	fat	fat	ADJ
inlawrev-2252	171	20	and	and	CCONJ
inlawrev-2252	171	21	sluggish	sluggish	ADJ
inlawrev-2252	171	22	in	in	ADP
inlawrev-2252	171	23	sheltered	sheltered	ADJ
inlawrev-2252	171	24	corners	corner	NOUN
inlawrev-2252	171	25	of	of	ADP
inlawrev-2252	171	26	the	the	DET
inlawrev-2252	171	27	marketplace.^"^	marketplace.^"^	PROPN
inlawrev-2252	171	28	in	in	ADP
inlawrev-2252	171	29	addition	addition	NOUN
inlawrev-2252	171	30	,	,	PUNCT
inlawrev-2252	171	31	some	some	PRON
inlawrev-2252	171	32	take	take	VERB
inlawrev-2252	171	33	the	the	DET
inlawrev-2252	171	34	position	position	NOUN
inlawrev-2252	171	35	that	that	PRON
inlawrev-2252	171	36	conglomerate	conglomerate	NOUN
inlawrev-2252	171	37	organization	organization	NOUN
inlawrev-2252	171	38	means	mean	VERB
inlawrev-2252	171	39	a	a	DET
inlawrev-2252	171	40	freer	free	ADJ
inlawrev-2252	171	41	,	,	PUNCT
inlawrev-2252	171	42	more	more	ADV
inlawrev-2252	171	43	flexible	flexible	ADJ
inlawrev-2252	171	44	,	,	PUNCT
inlawrev-2252	171	45	and	and	CCONJ
inlawrev-2252	171	46	,	,	PUNCT
inlawrev-2252	171	47	on	on	ADP
inlawrev-2252	171	48	the	the	DET
inlawrev-2252	171	49	whole	whole	NOUN
inlawrev-2252	171	50	,	,	PUNCT
inlawrev-2252	171	51	a	a	PRON
inlawrev-2252	171	52	more	more	ADV
inlawrev-2252	171	53	competitive	competitive	ADJ
inlawrev-2252	171	54	economy.^^	economy.^^	ADJ
inlawrev-2252	171	55	3	3	NUM
inlawrev-2252	171	56	°	°	NOUN
inlawrev-2252	171	57	for	for	ADP
inlawrev-2252	171	58	a	a	DET
inlawrev-2252	171	59	collection	collection	NOUN
inlawrev-2252	171	60	of	of	ADP
inlawrev-2252	171	61	cases	case	NOUN
inlawrev-2252	171	62	in	in	ADP
inlawrev-2252	171	63	this	this	DET
inlawrev-2252	171	64	area	area	NOUN
inlawrev-2252	171	65	,	,	PUNCT
inlawrev-2252	171	66	see	see	VERB
inlawrev-2252	171	67	j.	j.	PROPN
inlawrev-2252	171	68	narver	narver	PROPN
inlawrev-2252	171	69	,	,	PUNCT
inlawrev-2252	171	70	conglomerate	conglomerate	NOUN
inlawrev-2252	171	71	mergers	merger	NOUN
inlawrev-2252	171	72	and	and	CCONJ
inlawrev-2252	171	73	market	market	NOUN
inlawrev-2252	171	74	competition	competition	NOUN
inlawrev-2252	171	75	(	(	PUNCT
inlawrev-2252	171	76	1967	1967	NUM
inlawrev-2252	171	77	)	)	PUNCT
inlawrev-2252	171	78	.	.	PUNCT
inlawrev-2252	172	1	31	31	NUM
inlawrev-2252	172	2	economic	economic	ADJ
inlawrev-2252	172	3	papers	paper	NOUN
inlawrev-2252	172	4	,	,	PUNCT
inlawrev-2252	172	5	supra	supra	PROPN
inlawrev-2252	172	6	note	note	PROPN
inlawrev-2252	172	7	1	1	NUM
inlawrev-2252	172	8	,	,	PUNCT
inlawrev-2252	172	9	at	at	ADP
inlawrev-2252	172	10	266	266	NUM
inlawrev-2252	172	11	-	-	SYM
inlawrev-2252	172	12	67	67	NUM
inlawrev-2252	172	13	.	.	PUNCT
inlawrev-2252	173	1	see	see	VERB
inlawrev-2252	173	2	also	also	ADV
inlawrev-2252	173	3	[	[	X
inlawrev-2252	173	4	1969	1969	NUM
inlawrev-2252	173	5	]	]	X
inlawrev-2252	173	6	econ	econ	PROPN
inlawrev-2252	173	7	.	.	PUNCT
inlawrev-2252	174	1	rep	rep	PROPN
inlawrev-2252	174	2	.	.	PROPN
inlawrev-2252	174	3	of	of	ADP
inlawrev-2252	174	4	the	the	DET
inlawrev-2252	174	5	pres	pre	NOUN
inlawrev-2252	174	6	.	.	PROPN
inlawrev-2252	174	7	108	108	NUM
inlawrev-2252	174	8	.	.	PUNCT
inlawrev-2252	175	1	32burck	32burck	NUM
inlawrev-2252	175	2	,	,	PUNCT
inlawrev-2252	175	3	supra	supra	NOUN
inlawrev-2252	175	4	note	note	NOUN
inlawrev-2252	175	5	4	4	NUM
inlawrev-2252	175	6	,	,	PUNCT
inlawrev-2252	175	7	at	at	ADP
inlawrev-2252	175	8	80	80	NUM
inlawrev-2252	175	9	.	.	PUNCT
inlawrev-2252	176	1	33	33	NUM
inlawrev-2252	176	2	economic	economic	ADJ
inlawrev-2252	176	3	papers	paper	NOUN
inlawrev-2252	176	4	,	,	PUNCT
inlawrev-2252	176	5	supra	supra	PROPN
inlawrev-2252	176	6	note	note	PROPN
inlawrev-2252	176	7	1	1	NUM
inlawrev-2252	176	8	,	,	PUNCT
inlawrev-2252	176	9	at	at	ADP
inlawrev-2252	176	10	247	247	NUM
inlawrev-2252	176	11	n.4	n.4	NOUN
inlawrev-2252	176	12	.	.	PUNCT
inlawrev-2252	177	1	for	for	ADP
inlawrev-2252	177	2	example	example	NOUN
inlawrev-2252	177	3	,	,	PUNCT
inlawrev-2252	177	4	for	for	ADP
inlawrev-2252	177	5	the	the	DET
inlawrev-2252	177	6	period	period	NOUN
inlawrev-2252	177	7	1948	1948	NUM
inlawrev-2252	177	8	through	through	ADP
inlawrev-2252	177	9	1968	1968	NUM
inlawrev-2252	177	10	,	,	PUNCT
inlawrev-2252	177	11	had	have	VERB
inlawrev-2252	177	12	the	the	DET
inlawrev-2252	177	13	1,202	1,202	NUM
inlawrev-2252	177	14	large	large	ADJ
inlawrev-2252	177	15	companies	company	NOUN
inlawrev-2252	177	16	not	not	PART
inlawrev-2252	177	17	been	be	AUX
inlawrev-2252	177	18	acquired	acquire	VERB
inlawrev-2252	177	19	,	,	PUNCT
inlawrev-2252	177	20	there	there	PRON
inlawrev-2252	177	21	would	would	AUX
inlawrev-2252	177	22	have	have	AUX
inlawrev-2252	177	23	been	be	AUX
inlawrev-2252	177	24	at	at	ADP
inlawrev-2252	177	25	least	least	ADJ
inlawrev-2252	177	26	50	50	NUM
inlawrev-2252	177	27	%	%	NOUN
inlawrev-2252	177	28	more	more	ADJ
inlawrev-2252	177	29	companies	company	NOUN
inlawrev-2252	177	30	with	with	ADP
inlawrev-2252	177	31	assets	asset	NOUN
inlawrev-2252	177	32	in	in	ADP
inlawrev-2252	177	33	excess	excess	NOUN
inlawrev-2252	177	34	of	of	ADP
inlawrev-2252	177	35	$	$	SYM
inlawrev-2252	177	36	10	10	NUM
inlawrev-2252	177	37	million	million	NUM
inlawrev-2252	177	38	operating	operate	VERB
inlawrev-2252	177	39	in	in	ADP
inlawrev-2252	177	40	1968	1968	NUM
inlawrev-2252	177	41	.	.	PUNCT
inlawrev-2252	178	1	moreover	moreover	ADV
inlawrev-2252	178	2	,	,	PUNCT
inlawrev-2252	178	3	only	only	ADV
inlawrev-2252	178	4	6	6	NUM
inlawrev-2252	178	5	of	of	ADP
inlawrev-2252	178	6	the	the	DET
inlawrev-2252	178	7	192	192	NUM
inlawrev-2252	178	8	"	"	PUNCT
inlawrev-2252	178	9	large	large	ADJ
inlawrev-2252	178	10	"	"	PUNCT
inlawrev-2252	178	11	companies	company	NOUN
inlawrev-2252	178	12	acquired	acquire	VERB
inlawrev-2252	178	13	in	in	ADP
inlawrev-2252	178	14	1968	1968	NUM
inlawrev-2252	178	15	had	have	VERB
inlawrev-2252	178	16	losses	loss	NOUN
inlawrev-2252	178	17	in	in	ADP
inlawrev-2252	178	18	1967	1967	NUM
inlawrev-2252	178	19	.	.	PUNCT
inlawrev-2252	179	1	i	i	PRON
inlawrev-2252	179	2	d	d	PROPN
inlawrev-2252	179	3	^see	^see	PUNCT
inlawrev-2252	179	4	burck	burck	PROPN
inlawrev-2252	179	5	,	,	PUNCT
inlawrev-2252	179	6	supra	supra	PROPN
inlawrev-2252	179	7	note	note	NOUN
inlawrev-2252	179	8	4	4	NUM
inlawrev-2252	179	9	.	.	X
inlawrev-2252	179	10	36	36	NUM
inlawrev-2252	179	11	/	/	SYM
inlawrev-2252	179	12	d.	d.	PROPN
inlawrev-2252	180	1	but	but	CCONJ
inlawrev-2252	180	2	see	see	VERB
inlawrev-2252	180	3	economic	economic	ADJ
inlawrev-2252	180	4	papers	paper	NOUN
inlawrev-2252	180	5	,	,	PUNCT
inlawrev-2252	180	6	supra	supra	PROPN
inlawrev-2252	180	7	note	note	PROPN
inlawrev-2252	180	8	1	1	NUM
inlawrev-2252	180	9	,	,	PUNCT
inlawrev-2252	180	10	at	at	ADP
inlawrev-2252	180	11	273	273	NUM
inlawrev-2252	180	12	-	-	SYM
inlawrev-2252	180	13	86	86	NUM
inlawrev-2252	180	14	,	,	PUNCT
inlawrev-2252	180	15	where	where	SCONJ
inlawrev-2252	180	16	it	it	PRON
inlawrev-2252	180	17	is	be	AUX
inlawrev-2252	180	18	observed	observe	VERB
inlawrev-2252	180	19	:	:	PUNCT
inlawrev-2252	180	20	"	"	PUNCT
inlawrev-2252	180	21	the	the	DET
inlawrev-2252	180	22	best	well	ADV
inlawrev-2252	180	23	available	available	ADJ
inlawrev-2252	180	24	evidence	evidence	NOUN
inlawrev-2252	180	25	argues	argue	VERB
inlawrev-2252	180	26	that	that	SCONJ
inlawrev-2252	180	27	most	most	ADJ
inlawrev-2252	180	28	large	large	ADJ
inlawrev-2252	180	29	conglomerate	conglomerate	NOUN
inlawrev-2252	180	30	mergers	merger	NOUN
inlawrev-2252	180	31	have	have	AUX
inlawrev-2252	180	32	not	not	PART
inlawrev-2252	180	33	occurred	occur	VERB
inlawrev-2252	180	34	for	for	ADP
inlawrev-2252	180	35	[	[	PUNCT
inlawrev-2252	180	36	reasons	reason	NOUN
inlawrev-2252	180	37	of	of	ADP
inlawrev-2252	180	38	managerial	managerial	ADJ
inlawrev-2252	180	39	efficiency	efficiency	NOUN
inlawrev-2252	180	40	,	,	PUNCT
inlawrev-2252	180	41	creativity	creativity	NOUN
inlawrev-2252	180	42	,	,	PUNCT
inlawrev-2252	180	43	research	research	NOUN
inlawrev-2252	180	44	and	and	CCONJ
inlawrev-2252	180	45	innovation	innovation	NOUN
inlawrev-2252	180	46	]	]	PUNCT
inlawrev-2252	180	47	,	,	PUNCT
inlawrev-2252	180	48	or	or	CCONJ
inlawrev-2252	180	49	if	if	SCONJ
inlawrev-2252	180	50	they	they	PRON
inlawrev-2252	180	51	have	have	VERB
inlawrev-2252	180	52	,	,	PUNCT
inlawrev-2252	180	53	that	that	SCONJ
inlawrev-2252	180	54	they	they	PRON
inlawrev-2252	180	55	have	have	AUX
inlawrev-2252	180	56	not	not	PART
inlawrev-2252	180	57	achieved	achieve	VERB
inlawrev-2252	180	58	their	their	PRON
inlawrev-2252	180	59	goals	goal	NOUN
inlawrev-2252	180	60	.	.	PUNCT
inlawrev-2252	180	61	"	"	PUNCT
inlawrev-2252	181	1	i	i	PRON
inlawrev-2252	181	2	d.	d.	PROPN
inlawrev-2252	181	3	at	at	ADP
inlawrev-2252	181	4	285	285	NUM
inlawrev-2252	181	5	.	.	PUNCT
inlawrev-2252	182	1	426	426	NUM
inlawrev-2252	182	2	indiana	indiana	PROPN
inlawrev-2252	182	3	law	law	PROPN
inlawrev-2252	182	4	review	review	NOUN
inlawrev-2252	183	1	[	[	X
inlawrev-2252	183	2	vol	vol	NOUN
inlawrev-2252	183	3	.	.	PUNCT
inlawrev-2252	183	4	10:419	10:419	NUM
inlawrev-2252	184	1	the	the	DET
inlawrev-2252	184	2	fourth	fourth	ADJ
inlawrev-2252	184	3	characteristic	characteristic	NOUN
inlawrev-2252	184	4	of	of	ADP
inlawrev-2252	184	5	the	the	DET
inlawrev-2252	184	6	merger	merger	NOUN
inlawrev-2252	184	7	movement	movement	NOUN
inlawrev-2252	184	8	was	be	AUX
inlawrev-2252	184	9	the	the	DET
inlawrev-2252	184	10	"	"	PUNCT
inlawrev-2252	184	11	bootstrapping	bootstrappe	VERB
inlawrev-2252	184	12	"	"	PUNCT
inlawrev-2252	184	13	feature	feature	NOUN
inlawrev-2252	184	14	of	of	ADP
inlawrev-2252	184	15	acquisitions	acquisition	NOUN
inlawrev-2252	184	16	.	.	PUNCT
inlawrev-2252	185	1	if	if	SCONJ
inlawrev-2252	185	2	the	the	DET
inlawrev-2252	185	3	target	target	NOUN
inlawrev-2252	185	4	firm	firm	NOUN
inlawrev-2252	185	5	had	have	VERB
inlawrev-2252	185	6	ample	ample	ADJ
inlawrev-2252	185	7	cash	cash	NOUN
inlawrev-2252	185	8	reserves	reserve	NOUN
inlawrev-2252	185	9	or	or	CCONJ
inlawrev-2252	185	10	a	a	DET
inlawrev-2252	185	11	relatively	relatively	ADV
inlawrev-2252	185	12	low	low	ADJ
inlawrev-2252	185	13	debt	debt	NOUN
inlawrev-2252	185	14	-	-	PUNCT
inlawrev-2252	185	15	equity	equity	NOUN
inlawrev-2252	185	16	ratio	ratio	NOUN
inlawrev-2252	185	17	,	,	PUNCT
inlawrev-2252	185	18	the	the	DET
inlawrev-2252	185	19	acquiring	acquire	VERB
inlawrev-2252	185	20	corporation	corporation	NOUN
inlawrev-2252	185	21	could	could	AUX
inlawrev-2252	185	22	literally	literally	ADV
inlawrev-2252	185	23	finance	finance	VERB
inlawrev-2252	185	24	the	the	DET
inlawrev-2252	185	25	takeover	takeover	NOUN
inlawrev-2252	185	26	by	by	ADP
inlawrev-2252	185	27	exchanging	exchange	VERB
inlawrev-2252	185	28	debt	debt	NOUN
inlawrev-2252	185	29	securities	security	NOUN
inlawrev-2252	185	30	in	in	ADP
inlawrev-2252	185	31	its	its	PRON
inlawrev-2252	185	32	own	own	ADJ
inlawrev-2252	185	33	corporation	corporation	NOUN
inlawrev-2252	185	34	for	for	ADP
inlawrev-2252	185	35	equity	equity	NOUN
inlawrev-2252	185	36	in	in	ADP
inlawrev-2252	185	37	the	the	DET
inlawrev-2252	185	38	target	target	NOUN
inlawrev-2252	185	39	firm	firm	NOUN
inlawrev-2252	185	40	.	.	PUNCT
inlawrev-2252	186	1	this	this	DET
inlawrev-2252	186	2	method	method	NOUN
inlawrev-2252	186	3	of	of	ADP
inlawrev-2252	186	4	acquisition	acquisition	NOUN
inlawrev-2252	186	5	increases	increase	VERB
inlawrev-2252	186	6	the	the	DET
inlawrev-2252	186	7	acquiring	acquire	VERB
inlawrev-2252	186	8	firm	firm	NOUN
inlawrev-2252	186	9	's	's	PART
inlawrev-2252	186	10	"	"	PUNCT
inlawrev-2252	186	11	leverage"^^	leverage"^^	NOUN
inlawrev-2252	186	12	by	by	ADP
inlawrev-2252	186	13	increasing	increase	VERB
inlawrev-2252	186	14	its	its	PRON
inlawrev-2252	186	15	own	own	ADJ
inlawrev-2252	186	16	debt	debt	NOUN
inlawrev-2252	186	17	-	-	PUNCT
inlawrev-2252	186	18	equity	equity	NOUN
inlawrev-2252	186	19	ratio	ratio	NOUN
inlawrev-2252	186	20	.	.	PUNCT
inlawrev-2252	187	1	the	the	DET
inlawrev-2252	187	2	acquiring	acquire	VERB
inlawrev-2252	187	3	corporation	corporation	NOUN
inlawrev-2252	187	4	's	's	PART
inlawrev-2252	187	5	new	new	ADJ
inlawrev-2252	187	6	management	management	NOUN
inlawrev-2252	187	7	with	with	ADP
inlawrev-2252	187	8	its	its	PRON
inlawrev-2252	187	9	"	"	PUNCT
inlawrev-2252	187	10	high	high	ADJ
inlawrev-2252	187	11	flying	fly	VERB
inlawrev-2252	187	12	"	"	PUNCT
inlawrev-2252	187	13	standards	standard	NOUN
inlawrev-2252	187	14	would	would	AUX
inlawrev-2252	187	15	constantly	constantly	ADV
inlawrev-2252	187	16	seek	seek	VERB
inlawrev-2252	187	17	companies	company	NOUN
inlawrev-2252	187	18	with	with	ADP
inlawrev-2252	187	19	which	which	PRON
inlawrev-2252	187	20	to	to	PART
inlawrev-2252	187	21	merge	merge	VERB
inlawrev-2252	187	22	,	,	PUNCT
inlawrev-2252	187	23	allowing	allow	VERB
inlawrev-2252	187	24	it	it	PRON
inlawrev-2252	187	25	to	to	PART
inlawrev-2252	187	26	"	"	PUNCT
inlawrev-2252	187	27	leverage	leverage	VERB
inlawrev-2252	187	28	up	up	ADP
inlawrev-2252	187	29	.	.	PUNCT
inlawrev-2252	187	30	"	"	PUNCT
inlawrev-2252	188	1	this	this	PRON
inlawrev-2252	188	2	not	not	PART
inlawrev-2252	188	3	only	only	ADV
inlawrev-2252	188	4	gave	give	VERB
inlawrev-2252	188	5	the	the	DET
inlawrev-2252	188	6	acquiring	acquire	VERB
inlawrev-2252	188	7	firm	firm	NOUN
inlawrev-2252	188	8	greater	great	ADJ
inlawrev-2252	188	9	leverage	leverage	NOUN
inlawrev-2252	188	10	,	,	PUNCT
inlawrev-2252	188	11	but	but	CCONJ
inlawrev-2252	188	12	also	also	ADV
inlawrev-2252	188	13	allowed	allow	VERB
inlawrev-2252	188	14	it	it	PRON
inlawrev-2252	188	15	larger	large	ADJ
inlawrev-2252	188	16	tax	tax	NOUN
inlawrev-2252	188	17	deductions	deduction	NOUN
inlawrev-2252	188	18	for	for	ADP
inlawrev-2252	188	19	interest	interest	NOUN
inlawrev-2252	188	20	payments	payment	NOUN
inlawrev-2252	188	21	.	.	PUNCT
inlawrev-2252	189	1	richard	richard	PROPN
inlawrev-2252	189	2	cheney	cheney	PROPN
inlawrev-2252	189	3	,	,	PUNCT
inlawrev-2252	189	4	a	a	DET
inlawrev-2252	189	5	public	public	ADJ
inlawrev-2252	189	6	relations	relation	NOUN
inlawrev-2252	189	7	consultant	consultant	NOUN
inlawrev-2252	189	8	who	who	PRON
inlawrev-2252	189	9	counseled	counsel	VERB
inlawrev-2252	189	10	corporations	corporation	NOUN
inlawrev-2252	189	11	on	on	ADP
inlawrev-2252	189	12	acquisition	acquisition	NOUN
inlawrev-2252	189	13	programs	program	NOUN
inlawrev-2252	189	14	,	,	PUNCT
inlawrev-2252	189	15	illustrated	illustrate	VERB
inlawrev-2252	189	16	debt	debt	NOUN
inlawrev-2252	189	17	-	-	PUNCT
inlawrev-2252	189	18	equity	equity	NOUN
inlawrev-2252	189	19	switching	switching	NOUN
inlawrev-2252	189	20	in	in	ADP
inlawrev-2252	189	21	a	a	DET
inlawrev-2252	189	22	speech	speech	NOUN
inlawrev-2252	189	23	:	:	PUNCT
inlawrev-2252	189	24	a	a	DET
inlawrev-2252	189	25	[	[	X
inlawrev-2252	189	26	firm	firm	NOUN
inlawrev-2252	189	27	]	]	PUNCT
inlawrev-2252	189	28	using	use	VERB
inlawrev-2252	189	29	subordinated	subordinated	ADJ
inlawrev-2252	189	30	debentures	debenture	NOUN
inlawrev-2252	189	31	,	,	PUNCT
inlawrev-2252	189	32	convertible	convertible	ADJ
inlawrev-2252	189	33	securities	security	NOUN
inlawrev-2252	189	34	and/or	and/or	CCONJ
inlawrev-2252	189	35	warrants	warrant	NOUN
inlawrev-2252	189	36	can	can	AUX
inlawrev-2252	189	37	afford	afford	VERB
inlawrev-2252	189	38	to	to	PART
inlawrev-2252	189	39	pay	pay	VERB
inlawrev-2252	189	40	a	a	DET
inlawrev-2252	189	41	big	big	ADJ
inlawrev-2252	189	42	premium	premium	NOUN
inlawrev-2252	189	43	for	for	ADP
inlawrev-2252	189	44	an	an	DET
inlawrev-2252	189	45	old	old	ADJ
inlawrev-2252	189	46	line	line	NOUN
inlawrev-2252	189	47	company	company	NOUN
inlawrev-2252	189	48	with	with	ADP
inlawrev-2252	189	49	no	no	DET
inlawrev-2252	189	50	debt	debt	NOUN
inlawrev-2252	189	51	.	.	PUNCT
inlawrev-2252	190	1	to	to	PART
inlawrev-2252	190	2	get	get	VERB
inlawrev-2252	190	3	the	the	DET
inlawrev-2252	190	4	wherewithal	wherewithal	NOUN
inlawrev-2252	190	5	for	for	ADP
inlawrev-2252	190	6	his	his	PRON
inlawrev-2252	190	7	offer	offer	NOUN
inlawrev-2252	190	8	,	,	PUNCT
inlawrev-2252	190	9	all	all	PRON
inlawrev-2252	190	10	he	he	PRON
inlawrev-2252	190	11	needs	need	VERB
inlawrev-2252	190	12	is	be	AUX
inlawrev-2252	190	13	his	his	PRON
inlawrev-2252	190	14	own	own	ADJ
inlawrev-2252	190	15	printing	printing	NOUN
inlawrev-2252	190	16	press	press	NOUN
inlawrev-2252	190	17	to	to	PART
inlawrev-2252	190	18	print	print	VERB
inlawrev-2252	190	19	the	the	DET
inlawrev-2252	190	20	securities	security	NOUN
inlawrev-2252	190	21	he	he	PRON
inlawrev-2252	190	22	is	be	AUX
inlawrev-2252	190	23	using	use	VERB
inlawrev-2252	190	24	to	to	PART
inlawrev-2252	190	25	make	make	VERB
inlawrev-2252	190	26	his	his	PRON
inlawrev-2252	190	27	tender	tender	NOUN
inlawrev-2252	190	28	.	.	PUNCT
inlawrev-2252	191	1	and	and	CCONJ
inlawrev-2252	191	2	he	he	PRON
inlawrev-2252	191	3	can	can	AUX
inlawrev-2252	191	4	afford	afford	VERB
inlawrev-2252	191	5	to	to	PART
inlawrev-2252	191	6	offer	offer	VERB
inlawrev-2252	191	7	a	a	DET
inlawrev-2252	191	8	big	big	ADJ
inlawrev-2252	191	9	increase	increase	NOUN
inlawrev-2252	191	10	in	in	ADP
inlawrev-2252	191	11	investment	investment	NOUN
inlawrev-2252	191	12	income	income	NOUN
inlawrev-2252	191	13	to	to	ADP
inlawrev-2252	191	14	the	the	DET
inlawrev-2252	191	15	stockholders	stockholder	NOUN
inlawrev-2252	191	16	of	of	ADP
inlawrev-2252	191	17	the	the	DET
inlawrev-2252	191	18	target	target	NOUN
inlawrev-2252	191	19	because	because	SCONJ
inlawrev-2252	191	20	he	he	PRON
inlawrev-2252	191	21	has	have	VERB
inlawrev-2252	191	22	the	the	DET
inlawrev-2252	191	23	federal	federal	ADJ
inlawrev-2252	191	24	tax	tax	NOUN
inlawrev-2252	191	25	laws	law	NOUN
inlawrev-2252	191	26	going	go	VERB
inlawrev-2252	191	27	for	for	ADP
inlawrev-2252	191	28	him	he	PRON
inlawrev-2252	191	29	.	.	PUNCT
inlawrev-2252	192	1	he	he	PRON
inlawrev-2252	192	2	will	will	AUX
inlawrev-2252	192	3	leap	leap	VERB
inlawrev-2252	192	4	at	at	ADP
inlawrev-2252	192	5	the	the	DET
inlawrev-2252	192	6	chance	chance	NOUN
inlawrev-2252	192	7	to	to	PART
inlawrev-2252	192	8	offer	offer	VERB
inlawrev-2252	192	9	a	a	DET
inlawrev-2252	192	10	$	$	SYM
inlawrev-2252	192	11	50	50	NUM
inlawrev-2252	192	12	debenture	debenture	NOUN
inlawrev-2252	192	13	paying	pay	VERB
inlawrev-2252	192	14	$	$	SYM
inlawrev-2252	192	15	3	3	NUM
inlawrev-2252	192	16	interest	interest	NOUN
inlawrev-2252	192	17	for	for	ADP
inlawrev-2252	192	18	a	a	DET
inlawrev-2252	192	19	stock	stock	NOUN
inlawrev-2252	192	20	selling	selling	NOUN
inlawrev-2252	192	21	at	at	ADP
inlawrev-2252	192	22	$	$	SYM
inlawrev-2252	192	23	40	40	NUM
inlawrev-2252	192	24	and	and	CCONJ
inlawrev-2252	192	25	paying	pay	VERB
inlawrev-2252	192	26	a	a	DET
inlawrev-2252	192	27	$	$	SYM
inlawrev-2252	192	28	2	2	NUM
inlawrev-2252	192	29	dividend	dividend	NOUN
inlawrev-2252	192	30	.	.	PUNCT
inlawrev-2252	193	1	why	why	SCONJ
inlawrev-2252	193	2	not	not	PART
inlawrev-2252	193	3	?	?	PUNCT
inlawrev-2252	194	1	he	he	PRON
inlawrev-2252	194	2	actually	actually	ADV
inlawrev-2252	194	3	makes	make	VERB
inlawrev-2252	194	4	money	money	NOUN
inlawrev-2252	194	5	in	in	ADP
inlawrev-2252	194	6	the	the	DET
inlawrev-2252	194	7	deal	deal	NOUN
inlawrev-2252	194	8	.	.	PUNCT
inlawrev-2252	195	1	for	for	ADP
inlawrev-2252	195	2	every	every	DET
inlawrev-2252	195	3	share	share	NOUN
inlawrev-2252	195	4	of	of	ADP
inlawrev-2252	195	5	stock	stock	NOUN
inlawrev-2252	195	6	he	he	PRON
inlawrev-2252	195	7	gets	get	VERB
inlawrev-2252	195	8	through	through	ADP
inlawrev-2252	195	9	his	his	PRON
inlawrev-2252	195	10	tender	tender	NOUN
inlawrev-2252	195	11	,	,	PUNCT
inlawrev-2252	195	12	he	he	PRON
inlawrev-2252	195	13	makes	make	VERB
inlawrev-2252	195	14	$	$	SYM
inlawrev-2252	195	15	2	2	NUM
inlawrev-2252	195	16	in	in	ADP
inlawrev-2252	195	17	dividends	dividend	NOUN
inlawrev-2252	195	18	.	.	PUNCT
inlawrev-2252	196	1	on	on	ADP
inlawrev-2252	196	2	this	this	PRON
inlawrev-2252	196	3	he	he	PRON
inlawrev-2252	196	4	pays	pay	VERB
inlawrev-2252	196	5	only	only	ADV
inlawrev-2252	196	6	about	about	ADV
inlawrev-2252	196	7	15	15	NUM
inlawrev-2252	196	8	cents	cent	NOUN
inlawrev-2252	196	9	per	per	ADP
inlawrev-2252	196	10	share	share	NOUN
inlawrev-2252	196	11	in	in	ADP
inlawrev-2252	196	12	taxes	taxis	NOUN
inlawrev-2252	196	13	because	because	SCONJ
inlawrev-2252	196	14	the	the	DET
inlawrev-2252	196	15	dividend	dividend	NOUN
inlawrev-2252	196	16	is	be	AUX
inlawrev-2252	196	17	an	an	DET
inlawrev-2252	196	18	intracompany	intracompany	ADJ
inlawrev-2252	196	19	dividend	dividend	NOUN
inlawrev-2252	196	20	and	and	CCONJ
inlawrev-2252	196	21	the	the	DET
inlawrev-2252	196	22	treasury	treasury	NOUN
inlawrev-2252	196	23	excludes	exclude	VERB
inlawrev-2252	196	24	85	85	NUM
inlawrev-2252	196	25	percent	percent	NOUN
inlawrev-2252	196	26	of	of	ADP
inlawrev-2252	196	27	such	such	ADJ
inlawrev-2252	196	28	dividends	dividend	NOUN
inlawrev-2252	196	29	from	from	ADP
inlawrev-2252	196	30	taxation	taxation	NOUN
inlawrev-2252	196	31	.	.	PUNCT
inlawrev-2252	197	1	at	at	ADP
inlawrev-2252	197	2	the	the	DET
inlawrev-2252	197	3	same	same	ADJ
inlawrev-2252	197	4	time	time	NOUN
inlawrev-2252	197	5	,	,	PUNCT
inlawrev-2252	197	6	the	the	DET
inlawrev-2252	197	7	$	$	SYM
inlawrev-2252	197	8	3	3	NUM
inlawrev-2252	197	9	in	in	ADP
inlawrev-2252	197	10	interest	interest	NOUN
inlawrev-2252	197	11	he	he	PRON
inlawrev-2252	197	12	pays	pay	VERB
inlawrev-2252	197	13	out	out	ADP
inlawrev-2252	197	14	is	be	AUX
inlawrev-2252	197	15	a	a	DET
inlawrev-2252	197	16	cost	cost	NOUN
inlawrev-2252	197	17	of	of	ADP
inlawrev-2252	197	18	doing	do	VERB
inlawrev-2252	197	19	business	business	NOUN
inlawrev-2252	197	20	for	for	ADP
inlawrev-2252	197	21	tax	tax	NOUN
inlawrev-2252	197	22	purposes	purpose	NOUN
inlawrev-2252	197	23	.	.	PUNCT
inlawrev-2252	198	1	each	each	DET
inlawrev-2252	198	2	$	$	SYM
inlawrev-2252	198	3	3	3	NUM
inlawrev-2252	198	4	he	he	PRON
inlawrev-2252	198	5	pays	pay	VERB
inlawrev-2252	198	6	out	out	ADP
inlawrev-2252	198	7	cost	cost	VERB
inlawrev-2252	198	8	him	he	PRON
inlawrev-2252	198	9	only	only	ADV
inlawrev-2252	198	10	$	$	SYM
inlawrev-2252	198	11	1.50	1.50	NUM
inlawrev-2252	198	12	.	.	PUNCT
inlawrev-2252	199	1	so	so	ADV
inlawrev-2252	199	2	he	he	PRON
inlawrev-2252	199	3	's	be	AUX
inlawrev-2252	199	4	taking	take	VERB
inlawrev-2252	199	5	in	in	ADP
inlawrev-2252	199	6	$	$	SYM
inlawrev-2252	199	7	1.85	1.85	NUM
inlawrev-2252	199	8	in	in	ADP
inlawrev-2252	199	9	dividends	dividend	NOUN
inlawrev-2252	199	10	after	after	ADP
inlawrev-2252	199	11	taxes	taxis	NOUN
inlawrev-2252	199	12	and	and	CCONJ
inlawrev-2252	199	13	paying	pay	VERB
inlawrev-2252	199	14	out	out	ADP
inlawrev-2252	199	15	$	$	SYM
inlawrev-2252	199	16	1.50	1.50	NUM
inlawrev-2252	199	17	after	after	ADP
inlawrev-2252	199	18	taxes	taxis	NOUN
inlawrev-2252	199	19	.	.	PUNCT
inlawrev-2252	200	1	thus	thus	ADV
inlawrev-2252	200	2	for	for	ADP
inlawrev-2252	200	3	every	every	DET
inlawrev-2252	200	4	share	share	NOUN
inlawrev-2252	200	5	he	he	PRON
inlawrev-2252	200	6	gets	get	VERB
inlawrev-2252	200	7	in	in	ADP
inlawrev-2252	200	8	his	his	PRON
inlawrev-2252	200	9	tender	tender	NOUN
inlawrev-2252	200	10	he	he	PRON
inlawrev-2252	200	11	makes	make	VERB
inlawrev-2252	200	12	35	35	NUM
inlawrev-2252	200	13	cents	cent	NOUN
inlawrev-2252	200	14	.	.	PUNCT
inlawrev-2252	201	1	he	he	PRON
inlawrev-2252	201	2	can	can	AUX
inlawrev-2252	201	3	afford	afford	VERB
inlawrev-2252	201	4	to	to	PART
inlawrev-2252	201	5	run	run	VERB
inlawrev-2252	201	6	his	his	PRON
inlawrev-2252	201	7	printing	printing	NOUN
inlawrev-2252	201	8	presses	press	NOUN
inlawrev-2252	201	9	overtime	overtime	NOUN
inlawrev-2252	201	10	creating	create	VERB
inlawrev-2252	201	11	funny	funny	ADJ
inlawrev-2252	201	12	money	money	NOUN
inlawrev-2252	201	13	by	by	ADP
inlawrev-2252	201	14	the	the	DET
inlawrev-2252	201	15	truckload.^'^	truckload.^'^	PROPN
inlawrev-2252	201	16	36	36	NUM
inlawrev-2252	201	17	basically	basically	ADV
inlawrev-2252	201	18	,	,	PUNCT
inlawrev-2252	201	19	"	"	PUNCT
inlawrev-2252	201	20	leverage	leverage	NOUN
inlawrev-2252	201	21	"	"	PUNCT
inlawrev-2252	201	22	is	be	AUX
inlawrev-2252	201	23	the	the	DET
inlawrev-2252	201	24	amount	amount	NOUN
inlawrev-2252	201	25	of	of	ADP
inlawrev-2252	201	26	borrowed	borrow	VERB
inlawrev-2252	201	27	funds	fund	NOUN
inlawrev-2252	201	28	used	use	VERB
inlawrev-2252	201	29	in	in	ADP
inlawrev-2252	201	30	making	make	VERB
inlawrev-2252	201	31	an	an	DET
inlawrev-2252	201	32	investment	investment	NOUN
inlawrev-2252	201	33	.	.	PUNCT
inlawrev-2252	202	1	to	to	ADP
inlawrev-2252	202	2	the	the	DET
inlawrev-2252	202	3	extent	extent	NOUN
inlawrev-2252	202	4	the	the	DET
inlawrev-2252	202	5	cost	cost	NOUN
inlawrev-2252	202	6	of	of	ADP
inlawrev-2252	202	7	borrowed	borrow	VERB
inlawrev-2252	202	8	funds	fund	NOUN
inlawrev-2252	202	9	is	be	AUX
inlawrev-2252	202	10	less	less	ADJ
inlawrev-2252	202	11	than	than	ADP
inlawrev-2252	202	12	the	the	DET
inlawrev-2252	202	13	amount	amount	NOUN
inlawrev-2252	202	14	of	of	ADP
inlawrev-2252	202	15	return	return	NOUN
inlawrev-2252	202	16	on	on	ADP
inlawrev-2252	202	17	the	the	DET
inlawrev-2252	202	18	borrowed	borrow	VERB
inlawrev-2252	202	19	funds	fund	NOUN
inlawrev-2252	202	20	invested	invest	VERB
inlawrev-2252	202	21	,	,	PUNCT
inlawrev-2252	202	22	there	there	PRON
inlawrev-2252	202	23	is	be	VERB
inlawrev-2252	202	24	an	an	DET
inlawrev-2252	202	25	incentive	incentive	NOUN
inlawrev-2252	202	26	for	for	SCONJ
inlawrev-2252	202	27	investors	investor	NOUN
inlawrev-2252	202	28	to	to	PART
inlawrev-2252	202	29	use	use	VERB
inlawrev-2252	202	30	debt	debt	NOUN
inlawrev-2252	202	31	in	in	ADP
inlawrev-2252	202	32	making	make	VERB
inlawrev-2252	202	33	investments	investment	NOUN
inlawrev-2252	202	34	.	.	PUNCT
inlawrev-2252	203	1	accordingly	accordingly	ADV
inlawrev-2252	203	2	,	,	PUNCT
inlawrev-2252	203	3	the	the	DET
inlawrev-2252	203	4	allowance	allowance	NOUN
inlawrev-2252	203	5	of	of	ADP
inlawrev-2252	203	6	a	a	DET
inlawrev-2252	203	7	tax	tax	NOUN
inlawrev-2252	203	8	deduction	deduction	NOUN
inlawrev-2252	203	9	for	for	ADP
inlawrev-2252	203	10	the	the	DET
inlawrev-2252	203	11	interest	interest	NOUN
inlawrev-2252	203	12	cost	cost	NOUN
inlawrev-2252	203	13	of	of	ADP
inlawrev-2252	203	14	borrowed	borrow	VERB
inlawrev-2252	203	15	funds	fund	NOUN
inlawrev-2252	203	16	effectively	effectively	ADV
inlawrev-2252	203	17	reduces	reduce	VERB
inlawrev-2252	203	18	the	the	DET
inlawrev-2252	203	19	amount	amount	NOUN
inlawrev-2252	203	20	invested	invest	VERB
inlawrev-2252	203	21	.	.	PUNCT
inlawrev-2252	204	1	for	for	ADP
inlawrev-2252	204	2	other	other	ADJ
inlawrev-2252	204	3	examples	example	NOUN
inlawrev-2252	204	4	and	and	CCONJ
inlawrev-2252	204	5	discussion	discussion	NOUN
inlawrev-2252	204	6	of	of	ADP
inlawrev-2252	204	7	the	the	DET
inlawrev-2252	204	8	leverage	leverage	NOUN
inlawrev-2252	204	9	concept	concept	NOUN
inlawrev-2252	204	10	,	,	PUNCT
inlawrev-2252	204	11	see	see	VERB
inlawrev-2252	204	12	1	1	NUM
inlawrev-2252	204	13	s.	s.	PROPN
inlawrev-2252	204	14	surrey	surrey	PROPN
inlawrev-2252	204	15	,	,	PUNCT
inlawrev-2252	204	16	w.	w.	PROPN
inlawrev-2252	204	17	warren	warren	PROPN
inlawrev-2252	204	18	,	,	PUNCT
inlawrev-2252	204	19	p.	p.	PROPN
inlawrev-2252	204	20	mcdaniel	mcdaniel	PROPN
inlawrev-2252	204	21	,	,	PUNCT
inlawrev-2252	204	22	&	&	CCONJ
inlawrev-2252	204	23	h.	h.	PROPN
inlawrev-2252	204	24	ault	ault	PROPN
inlawrev-2252	204	25	,	,	PUNCT
inlawrev-2252	204	26	federal	federal	ADJ
inlawrev-2252	204	27	income	income	NOUN
inlawrev-2252	204	28	taxation	taxation	NOUN
inlawrev-2252	204	29	413	413	NUM
inlawrev-2252	204	30	-	-	SYM
inlawrev-2252	204	31	21	21	NUM
inlawrev-2252	204	32	,	,	PUNCT
inlawrev-2252	204	33	416	416	NUM
inlawrev-2252	204	34	n.l8	n.l8	NOUN
inlawrev-2252	204	35	(	(	PUNCT
inlawrev-2252	204	36	1972	1972	NUM
inlawrev-2252	204	37	)	)	PUNCT
inlawrev-2252	205	1	[	[	X
inlawrev-2252	205	2	hereinafter	hereinafter	NOUN
inlawrev-2252	205	3	cited	cite	VERB
inlawrev-2252	205	4	as	as	ADP
inlawrev-2252	205	5	surrey	surrey	NOUN
inlawrev-2252	205	6	,	,	PUNCT
inlawrev-2252	205	7	et	et	NOUN
inlawrev-2252	205	8	al.j	al.j	NOUN
inlawrev-2252	205	9	.	.	PUNCT
inlawrev-2252	206	1	3	3	X
inlawrev-2252	206	2	''	''	PUNCT
inlawrev-2252	206	3	address	address	NOUN
inlawrev-2252	206	4	by	by	ADP
inlawrev-2252	206	5	richard	richard	PROPN
inlawrev-2252	206	6	cheney	cheney	PROPN
inlawrev-2252	206	7	,	,	PUNCT
inlawrev-2252	206	8	senior	senior	ADJ
inlawrev-2252	206	9	vice	vice	NOUN
inlawrev-2252	206	10	-	-	NOUN
inlawrev-2252	206	11	president	president	NOUN
inlawrev-2252	206	12	of	of	ADP
inlawrev-2252	206	13	hill	hill	PROPN
inlawrev-2252	206	14	and	and	CCONJ
inlawrev-2252	206	15	knowlton	knowlton	PROPN
inlawrev-2252	206	16	,	,	PUNCT
inlawrev-2252	206	17	inc	inc	PROPN
inlawrev-2252	206	18	.	.	PROPN
inlawrev-2252	206	19	,	,	PUNCT
inlawrev-2252	206	20	before	before	ADP
inlawrev-2252	206	21	the	the	DET
inlawrev-2252	206	22	ohio	ohio	PROPN
inlawrev-2252	206	23	state	state	PROPN
inlawrev-2252	206	24	bar	bar	PROPN
inlawrev-2252	206	25	association	association	NOUN
inlawrev-2252	206	26	(	(	PUNCT
inlawrev-2252	206	27	nov	nov	PROPN
inlawrev-2252	206	28	.	.	PROPN
inlawrev-2252	206	29	7	7	NUM
inlawrev-2252	206	30	,	,	PUNCT
inlawrev-2252	206	31	1968	1968	NUM
inlawrev-2252	206	32	)	)	PUNCT
inlawrev-2252	206	33	,	,	PUNCT
inlawrev-2252	206	34	reprinted	reprint	VERB
inlawrev-2252	206	35	in	in	ADP
inlawrev-2252	206	36	part	part	NOUN
inlawrev-2252	206	37	in	in	ADP
inlawrev-2252	206	38	hearings	hearing	NOUN
inlawrev-2252	206	39	on	on	ADP
inlawrev-2252	206	40	tax	tax	NOUN
inlawrev-2252	206	41	reform	reform	NOUN
inlawrev-2252	206	42	,	,	PUNCT
inlawrev-2252	206	43	supra	supra	PROPN
inlawrev-2252	206	44	note	note	NOUN
inlawrev-2252	206	45	1	1	NUM
inlawrev-2252	206	46	,	,	PUNCT
inlawrev-2252	206	47	at	at	ADP
inlawrev-2252	206	48	2419	2419	NUM
inlawrev-2252	206	49	.	.	PUNCT
inlawrev-2252	207	1	1977	1977	NUM
inlawrev-2252	207	2	]	]	PUNCT
inlawrev-2252	207	3	taxation	taxation	NOUN
inlawrev-2252	207	4	of	of	ADP
inlawrev-2252	207	5	interkst	interkst	PROPN
inlawrev-2252	207	6	-	-	PUNCT
inlawrev-2252	207	7	on	on	ADP
inlawrev-2252	207	8	-	-	PUNCT
inlawrev-2252	207	9	indebtedness	indebtedness	NOUN
inlawrev-2252	207	10	427	427	NUM
inlawrev-2252	207	11	mr	mr	PROPN
inlawrev-2252	207	12	.	.	PROPN
inlawrev-2252	207	13	cheney	cheney	PROPN
inlawrev-2252	207	14	's	's	PART
inlawrev-2252	207	15	example	example	NOUN
inlawrev-2252	207	16	is	be	AUX
inlawrev-2252	207	17	comparable	comparable	ADJ
inlawrev-2252	207	18	to	to	ADP
inlawrev-2252	207	19	facts	fact	NOUN
inlawrev-2252	207	20	which	which	PRON
inlawrev-2252	207	21	were	be	AUX
inlawrev-2252	207	22	the	the	DET
inlawrev-2252	207	23	subject	subject	NOUN
inlawrev-2252	207	24	of	of	ADP
inlawrev-2252	207	25	a	a	DET
inlawrev-2252	207	26	1968	1968	NUM
inlawrev-2252	207	27	revenue	revenue	NOUN
inlawrev-2252	207	28	ruling	ruling	NOUN
inlawrev-2252	207	29	on	on	ADP
inlawrev-2252	207	30	an	an	DET
inlawrev-2252	207	31	interest	interest	NOUN
inlawrev-2252	207	32	deduction	deduction	NOUN
inlawrev-2252	207	33	for	for	ADP
inlawrev-2252	207	34	the	the	DET
inlawrev-2252	207	35	issuance	issuance	NOUN
inlawrev-2252	207	36	of	of	ADP
inlawrev-2252	207	37	registered	registered	ADJ
inlawrev-2252	207	38	subordinated	subordinated	ADJ
inlawrev-2252	207	39	debentures	debenture	NOUN
inlawrev-2252	207	40	.	.	PUNCT
inlawrev-2252	208	1	^*^	^*^	NUM
inlawrev-2252	208	2	iii	iii	X
inlawrev-2252	208	3	.	.	PUNCT
inlawrev-2252	209	1	the	the	DET
inlawrev-2252	209	2	genesis	genesis	NOUN
inlawrev-2252	209	3	of	of	ADP
inlawrev-2252	209	4	section	section	NOUN
inlawrev-2252	209	5	279	279	NUM
inlawrev-2252	209	6	:	:	PUNCT
inlawrev-2252	209	7	h.r	h.r	PROPN
inlawrev-2252	209	8	.	.	PROPN
inlawrev-2252	209	9	7489	7489	NUM
inlawrev-2252	209	10	and	and	CCONJ
inlawrev-2252	209	11	sections	section	NOUN
inlawrev-2252	209	12	411	411	NUM
inlawrev-2252	209	13	-	-	SYM
inlawrev-2252	209	14	414	414	NUM
inlawrev-2252	209	15	of	of	ADP
inlawrev-2252	209	16	h.r	h.r	PROPN
inlawrev-2252	209	17	.	.	PROPN
inlawrev-2252	209	18	13270	13270	NUM
inlawrev-2252	209	19	a.	a.	PROPN
inlawrev-2252	209	20	general	general	PROPN
inlawrev-2252	209	21	legislative	legislative	ADJ
inlawrev-2252	209	22	rationale	rationale	NOUN
inlawrev-2252	209	23	in	in	ADP
inlawrev-2252	209	24	the	the	DET
inlawrev-2252	209	25	late	late	ADJ
inlawrev-2252	209	26	1960	1960	NUM
inlawrev-2252	209	27	's	's	PART
inlawrev-2252	209	28	an	an	DET
inlawrev-2252	209	29	effort	effort	NOUN
inlawrev-2252	209	30	was	be	AUX
inlawrev-2252	209	31	made	make	VERB
inlawrev-2252	209	32	to	to	PART
inlawrev-2252	209	33	place	place	VERB
inlawrev-2252	209	34	a	a	DET
inlawrev-2252	209	35	check	check	NOUN
inlawrev-2252	209	36	on	on	ADP
inlawrev-2252	209	37	the	the	DET
inlawrev-2252	209	38	use	use	NOUN
inlawrev-2252	209	39	of	of	ADP
inlawrev-2252	209	40	debt	debt	NOUN
inlawrev-2252	209	41	in	in	ADP
inlawrev-2252	209	42	corporate	corporate	ADJ
inlawrev-2252	209	43	acquisitions	acquisition	NOUN
inlawrev-2252	209	44	.	.	PUNCT
inlawrev-2252	210	1	in	in	ADP
inlawrev-2252	210	2	1969	1969	NUM
inlawrev-2252	210	3	congressman	congressman	PROPN
inlawrev-2252	210	4	wilbur	wilbur	PROPN
inlawrev-2252	210	5	mills	mill	NOUN
inlawrev-2252	210	6	,	,	PUNCT
inlawrev-2252	210	7	chairman	chairman	NOUN
inlawrev-2252	210	8	of	of	ADP
inlawrev-2252	210	9	the	the	DET
inlawrev-2252	210	10	house	house	NOUN
inlawrev-2252	210	11	ways	way	NOUN
inlawrev-2252	210	12	and	and	CCONJ
inlawrev-2252	210	13	means	mean	VERB
inlawrev-2252	210	14	committee	committee	NOUN
inlawrev-2252	210	15	,	,	PUNCT
inlawrev-2252	210	16	issued	issue	VERB
inlawrev-2252	210	17	a	a	DET
inlawrev-2252	210	18	press	press	NOUN
inlawrev-2252	210	19	release	release	NOUN
inlawrev-2252	210	20	expressing	express	VERB
inlawrev-2252	210	21	consternation	consternation	NOUN
inlawrev-2252	210	22	with	with	ADP
inlawrev-2252	210	23	the	the	DET
inlawrev-2252	210	24	"	"	PUNCT
inlawrev-2252	210	25	increasing	increase	VERB
inlawrev-2252	210	26	trend	trend	NOUN
inlawrev-2252	210	27	in	in	ADP
inlawrev-2252	210	28	recent	recent	ADJ
inlawrev-2252	210	29	months	month	NOUN
inlawrev-2252	210	30	towards	towards	ADP
inlawrev-2252	210	31	conglomerate	conglomerate	NOUN
inlawrev-2252	210	32	mergers	merger	NOUN
inlawrev-2252	210	33	.	.	PUNCT
inlawrev-2252	211	1	"	"	PUNCT
inlawrev-2252	211	2	^^	^^	CCONJ
inlawrev-2252	211	3	mr	mr	PROPN
inlawrev-2252	211	4	.	.	PROPN
inlawrev-2252	211	5	mills	mills	PROPN
inlawrev-2252	211	6	questioned	question	VERB
inlawrev-2252	211	7	whether	whether	SCONJ
inlawrev-2252	211	8	the	the	DET
inlawrev-2252	211	9	welfare	welfare	NOUN
inlawrev-2252	211	10	of	of	ADP
inlawrev-2252	211	11	the	the	DET
inlawrev-2252	211	12	shareholders	shareholder	NOUN
inlawrev-2252	211	13	or	or	CCONJ
inlawrev-2252	211	14	the	the	DET
inlawrev-2252	211	15	economy	economy	NOUN
inlawrev-2252	211	16	was	be	AUX
inlawrev-2252	211	17	served	serve	VERB
inlawrev-2252	211	18	by	by	ADP
inlawrev-2252	211	19	permitting	permit	VERB
inlawrev-2252	211	20	conglomerate	conglomerate	NOUN
inlawrev-2252	211	21	mergers	merger	NOUN
inlawrev-2252	211	22	to	to	PART
inlawrev-2252	211	23	continue	continue	VERB
inlawrev-2252	211	24	at	at	ADP
inlawrev-2252	211	25	the	the	DET
inlawrev-2252	211	26	then	then	ADV
inlawrev-2252	211	27	-	-	PUNCT
inlawrev-2252	211	28	current	current	ADJ
inlawrev-2252	211	29	level	level	NOUN
inlawrev-2252	211	30	.	.	PUNCT
inlawrev-2252	212	1	he	he	PRON
inlawrev-2252	212	2	urged	urge	VERB
inlawrev-2252	212	3	companies	company	NOUN
inlawrev-2252	212	4	to	to	PART
inlawrev-2252	212	5	go	go	VERB
inlawrev-2252	212	6	slow	slow	ADV
inlawrev-2252	212	7	in	in	ADP
inlawrev-2252	212	8	conglomerate	conglomerate	NOUN
inlawrev-2252	212	9	mergers	merger	NOUN
inlawrev-2252	212	10	if	if	SCONJ
inlawrev-2252	212	11	they	they	PRON
inlawrev-2252	212	12	were	be	AUX
inlawrev-2252	212	13	depending	depend	VERB
inlawrev-2252	212	14	upon	upon	SCONJ
inlawrev-2252	212	15	any	any	PRON
inlawrev-2252	212	16	of	of	ADP
inlawrev-2252	212	17	the	the	DET
inlawrev-2252	212	18	tax	tax	NOUN
inlawrev-2252	212	19	provisions	provision	NOUN
inlawrev-2252	212	20	for	for	ADP
inlawrev-2252	212	21	success	success	NOUN
inlawrev-2252	212	22	of	of	ADP
inlawrev-2252	212	23	their	their	PRON
inlawrev-2252	212	24	mergers	merger	NOUN
inlawrev-2252	212	25	.	.	PUNCT
inlawrev-2252	212	26	^'^	^'^	PUNCT
inlawrev-2252	213	1	later	later	ADV
inlawrev-2252	213	2	in	in	ADP
inlawrev-2252	213	3	1969	1969	NUM
inlawrev-2252	213	4	mr	mr	PROPN
inlawrev-2252	213	5	.	.	PROPN
inlawrev-2252	213	6	mills	mills	PROPN
inlawrev-2252	213	7	proposed	propose	VERB
inlawrev-2252	213	8	h.r	h.r	PROPN
inlawrev-2252	213	9	.	.	PROPN
inlawrev-2252	213	10	7489	7489	NUM
inlawrev-2252	213	11	,	,	PUNCT
inlawrev-2252	213	12	which	which	PRON
inlawrev-2252	213	13	would	would	AUX
inlawrev-2252	213	14	have	have	AUX
inlawrev-2252	213	15	disallowed	disallow	VERB
inlawrev-2252	213	16	the	the	DET
inlawrev-2252	213	17	deduction	deduction	NOUN
inlawrev-2252	213	18	for	for	ADP
inlawrev-2252	213	19	interest	interest	NOUN
inlawrev-2252	213	20	paid	pay	VERB
inlawrev-2252	213	21	or	or	CCONJ
inlawrev-2252	213	22	accrued	accrue	VERB
inlawrev-2252	213	23	by	by	ADP
inlawrev-2252	213	24	a	a	DET
inlawrev-2252	213	25	corporation	corporation	NOUN
inlawrev-2252	213	26	with	with	ADP
inlawrev-2252	213	27	respect	respect	NOUN
inlawrev-2252	213	28	to	to	ADP
inlawrev-2252	213	29	debt	debt	NOUN
inlawrev-2252	213	30	issued	issue	VERB
inlawrev-2252	213	31	as	as	ADP
inlawrev-2252	213	32	consideration	consideration	NOUN
inlawrev-2252	213	33	in	in	ADP
inlawrev-2252	213	34	connection	connection	NOUN
inlawrev-2252	213	35	with	with	ADP
inlawrev-2252	213	36	a	a	DET
inlawrev-2252	213	37	plan	plan	NOUN
inlawrev-2252	213	38	of	of	ADP
inlawrev-2252	213	39	acquisition	acquisition	NOUN
inlawrev-2252	213	40	of	of	ADP
inlawrev-2252	213	41	stock	stock	NOUN
inlawrev-2252	213	42	of	of	ADP
inlawrev-2252	213	43	another	another	PRON
inlawrev-2252	213	44	corporation.^^	corporation.^^	X
inlawrev-2252	213	45	h.r	h.r	PROPN
inlawrev-2252	213	46	.	.	PROPN
inlawrev-2252	213	47	7489	7489	NUM
inlawrev-2252	213	48	also	also	ADV
inlawrev-2252	213	49	would	would	AUX
inlawrev-2252	213	50	have	have	AUX
inlawrev-2252	213	51	denied	deny	VERB
inlawrev-2252	213	52	use	use	NOUN
inlawrev-2252	213	53	of	of	ADP
inlawrev-2252	213	54	the	the	DET
inlawrev-2252	213	55	installment	installment	NOUN
inlawrev-2252	213	56	method	method	NOUN
inlawrev-2252	213	57	of	of	ADP
inlawrev-2252	213	58	reporting	report	VERB
inlawrev-2252	213	59	gain^2	gain^2	PROPN
inlawrev-2252	213	60	to	to	ADP
inlawrev-2252	213	61	sellers	seller	NOUN
inlawrev-2252	213	62	of	of	ADP
inlawrev-2252	213	63	shares	share	NOUN
inlawrev-2252	213	64	in	in	ADP
inlawrev-2252	213	65	exchange	exchange	NOUN
inlawrev-2252	213	66	for	for	ADP
inlawrev-2252	213	67	corporate	corporate	ADJ
inlawrev-2252	213	68	debt	debt	NOUN
inlawrev-2252	213	69	issued	issue	VERB
inlawrev-2252	213	70	with	with	ADP
inlawrev-2252	213	71	interest	interest	NOUN
inlawrev-2252	213	72	coupons	coupon	NOUN
inlawrev-2252	213	73	or	or	CCONJ
inlawrev-2252	213	74	in	in	ADP
inlawrev-2252	213	75	registered	register	VERB
inlawrev-2252	213	76	form	form	NOUN
inlawrev-2252	213	77	.	.	PUNCT
inlawrev-2252	214	1	testimony	testimony	NOUN
inlawrev-2252	214	2	from	from	ADP
inlawrev-2252	214	3	the	the	DET
inlawrev-2252	214	4	securities	securities	PROPN
inlawrev-2252	214	5	and	and	CCONJ
inlawrev-2252	214	6	exchange	exchange	PROPN
inlawrev-2252	214	7	commission	commission	PROPN
inlawrev-2252	214	8	,	,	PUNCT
inlawrev-2252	214	9	the	the	DET
inlawrev-2252	214	10	federal	federal	ADJ
inlawrev-2252	214	11	trade	trade	PROPN
inlawrev-2252	214	12	commis^see	commis^see	PROPN
inlawrev-2252	214	13	rev	rev	VERB
inlawrev-2252	214	14	.	.	PUNCT
inlawrev-2252	215	1	rul	rul	PROPN
inlawrev-2252	215	2	.	.	PUNCT
inlawrev-2252	216	1	68	68	NUM
inlawrev-2252	216	2	-	-	SYM
inlawrev-2252	216	3	54	54	NUM
inlawrev-2252	216	4	,	,	PUNCT
inlawrev-2252	216	5	1968	1968	NUM
inlawrev-2252	216	6	-	-	SYM
inlawrev-2252	216	7	1	1	NUM
inlawrev-2252	216	8	c.b	c.b	PROPN
inlawrev-2252	216	9	.	.	PROPN
inlawrev-2252	216	10	69	69	NUM
inlawrev-2252	216	11	;	;	PUNCT
inlawrev-2252	216	12	i.r.c	i.r.c	NOUN
inlawrev-2252	216	13	.	.	PUNCT
inlawrev-2252	217	1	§	§	PROPN
inlawrev-2252	217	2	163	163	NUM
inlawrev-2252	217	3	.	.	PUNCT
inlawrev-2252	218	1	generally	generally	ADV
inlawrev-2252	218	2	,	,	PUNCT
inlawrev-2252	218	3	the	the	DET
inlawrev-2252	218	4	issuance	issuance	NOUN
inlawrev-2252	218	5	of	of	ADP
inlawrev-2252	218	6	debt	debt	NOUN
inlawrev-2252	218	7	constitutes	constitute	VERB
inlawrev-2252	218	8	an	an	DET
inlawrev-2252	218	9	event	event	NOUN
inlawrev-2252	218	10	for	for	ADP
inlawrev-2252	218	11	the	the	DET
inlawrev-2252	218	12	recognition	recognition	NOUN
inlawrev-2252	218	13	of	of	ADP
inlawrev-2252	218	14	gain	gain	NOUN
inlawrev-2252	218	15	or	or	CCONJ
inlawrev-2252	218	16	loss	loss	NOUN
inlawrev-2252	218	17	.	.	PUNCT
inlawrev-2252	219	1	see	see	VERB
inlawrev-2252	219	2	letulle	letulle	NOUN
inlawrev-2252	219	3	v.	v.	ADP
inlawrev-2252	219	4	scofield	scofield	PROPN
inlawrev-2252	219	5	,	,	PUNCT
inlawrev-2252	219	6	308	308	NUM
inlawrev-2252	219	7	u.s	u.s	PROPN
inlawrev-2252	219	8	.	.	PROPN
inlawrev-2252	219	9	415	415	NUM
inlawrev-2252	219	10	,	,	PUNCT
inlawrev-2252	219	11	rehearing	rehear	VERB
inlawrev-2252	219	12	denied	deny	VERB
inlawrev-2252	219	13	,	,	PUNCT
inlawrev-2252	219	14	309	309	NUM
inlawrev-2252	219	15	u.s	u.s	PROPN
inlawrev-2252	219	16	.	.	PROPN
inlawrev-2252	219	17	694	694	NUM
inlawrev-2252	219	18	(	(	PUNCT
inlawrev-2252	219	19	1940	1940	NUM
inlawrev-2252	219	20	)	)	PUNCT
inlawrev-2252	219	21	,	,	PUNCT
inlawrev-2252	219	22	where	where	SCONJ
inlawrev-2252	219	23	the	the	DET
inlawrev-2252	219	24	taxpayer	taxpayer	NOUN
inlawrev-2252	219	25	's	's	PART
inlawrev-2252	219	26	wholly	wholly	ADV
inlawrev-2252	219	27	-	-	PUNCT
inlawrev-2252	219	28	owned	own	VERB
inlawrev-2252	219	29	corporation	corporation	NOUN
inlawrev-2252	219	30	transferred	transfer	VERB
inlawrev-2252	219	31	all	all	DET
inlawrev-2252	219	32	its	its	PRON
inlawrev-2252	219	33	assets	asset	NOUN
inlawrev-2252	219	34	to	to	ADP
inlawrev-2252	219	35	another	another	DET
inlawrev-2252	219	36	corporation	corporation	NOUN
inlawrev-2252	219	37	for	for	ADP
inlawrev-2252	219	38	cash	cash	NOUN
inlawrev-2252	219	39	and	and	CCONJ
inlawrev-2252	219	40	10	10	NUM
inlawrev-2252	219	41	-	-	PUNCT
inlawrev-2252	219	42	year	year	NOUN
inlawrev-2252	219	43	bonds	bond	NOUN
inlawrev-2252	219	44	.	.	PUNCT
inlawrev-2252	220	1	the	the	DET
inlawrev-2252	220	2	court	court	NOUN
inlawrev-2252	220	3	ruled	rule	VERB
inlawrev-2252	220	4	that	that	SCONJ
inlawrev-2252	220	5	the	the	DET
inlawrev-2252	220	6	transfer	transfer	NOUN
inlawrev-2252	220	7	amounted	amount	VERB
inlawrev-2252	220	8	to	to	ADP
inlawrev-2252	220	9	a	a	DET
inlawrev-2252	220	10	sale	sale	NOUN
inlawrev-2252	220	11	upon	upon	SCONJ
inlawrev-2252	220	12	which	which	DET
inlawrev-2252	220	13	gain	gain	NOUN
inlawrev-2252	220	14	or	or	CCONJ
inlawrev-2252	220	15	loss	loss	NOUN
inlawrev-2252	220	16	must	must	AUX
inlawrev-2252	220	17	be	be	AUX
inlawrev-2252	220	18	recognized	recognize	VERB
inlawrev-2252	220	19	and	and	CCONJ
inlawrev-2252	220	20	that	that	SCONJ
inlawrev-2252	220	21	the	the	DET
inlawrev-2252	220	22	retention	retention	NOUN
inlawrev-2252	220	23	of	of	ADP
inlawrev-2252	220	24	a	a	DET
inlawrev-2252	220	25	proprietary	proprietary	ADJ
inlawrev-2252	220	26	interest	interest	NOUN
inlawrev-2252	220	27	was	be	AUX
inlawrev-2252	220	28	not	not	PART
inlawrev-2252	220	29	sufficient	sufficient	ADJ
inlawrev-2252	220	30	to	to	PART
inlawrev-2252	220	31	bring	bring	VERB
inlawrev-2252	220	32	the	the	DET
inlawrev-2252	220	33	transaction	transaction	NOUN
inlawrev-2252	220	34	within	within	ADP
inlawrev-2252	220	35	the	the	DET
inlawrev-2252	220	36	nonrecognition	nonrecognition	NOUN
inlawrev-2252	220	37	provisions	provision	NOUN
inlawrev-2252	220	38	of	of	ADP
inlawrev-2252	220	39	the	the	DET
inlawrev-2252	220	40	code	code	NOUN
inlawrev-2252	220	41	(	(	PUNCT
inlawrev-2252	220	42	the	the	DET
inlawrev-2252	220	43	predecessors	predecessor	NOUN
inlawrev-2252	220	44	of	of	ADP
inlawrev-2252	220	45	current	current	ADJ
inlawrev-2252	220	46	sections	section	NOUN
inlawrev-2252	220	47	361	361	NUM
inlawrev-2252	220	48	and	and	CCONJ
inlawrev-2252	220	49	368(a)(1	368(a)(1	NUM
inlawrev-2252	220	50	)	)	PUNCT
inlawrev-2252	220	51	)	)	PUNCT
inlawrev-2252	220	52	.	.	PUNCT
inlawrev-2252	221	1	see	see	VERB
inlawrev-2252	221	2	also	also	ADV
inlawrev-2252	221	3	i.r.c	i.r.c	NOUN
inlawrev-2252	221	4	.	.	PUNCT
inlawrev-2252	222	1	§	§	PROPN
inlawrev-2252	222	2	§	§	PROPN
inlawrev-2252	222	3	354(a)(2	354(a)(2	NUM
inlawrev-2252	222	4	)	)	PUNCT
inlawrev-2252	222	5	,	,	PUNCT
inlawrev-2252	222	6	354(b	354(b	PROPN
inlawrev-2252	222	7	)	)	PUNCT
inlawrev-2252	222	8	,	,	PUNCT
inlawrev-2252	222	9	355(a)(3	355(a)(3	NUM
inlawrev-2252	222	10	)	)	PUNCT
inlawrev-2252	222	11	,	,	PUNCT
inlawrev-2252	222	12	356(ax2	356(ax2	NOUN
inlawrev-2252	222	13	)	)	PUNCT
inlawrev-2252	222	14	.	.	PUNCT
inlawrev-2252	223	1	a	a	DET
inlawrev-2252	223	2	valid	valid	ADJ
inlawrev-2252	223	3	election	election	NOUN
inlawrev-2252	223	4	serves	serve	VERB
inlawrev-2252	223	5	to	to	PART
inlawrev-2252	223	6	defer	defer	VERB
inlawrev-2252	223	7	the	the	DET
inlawrev-2252	223	8	recognition	recognition	NOUN
inlawrev-2252	223	9	of	of	ADP
inlawrev-2252	223	10	gain	gain	NOUN
inlawrev-2252	223	11	.	.	PUNCT
inlawrev-2252	224	1	i	i	PRON
inlawrev-2252	224	2	d.	d.	PROPN
inlawrev-2252	224	3	§	§	PROPN
inlawrev-2252	224	4	453	453	NUM
inlawrev-2252	224	5	.	.	PUNCT
inlawrev-2252	225	1	in	in	ADP
inlawrev-2252	225	2	addition	addition	NOUN
inlawrev-2252	225	3	,	,	PUNCT
inlawrev-2252	225	4	if	if	SCONJ
inlawrev-2252	225	5	the	the	DET
inlawrev-2252	225	6	holder	holder	NOUN
inlawrev-2252	225	7	of	of	ADP
inlawrev-2252	225	8	the	the	DET
inlawrev-2252	225	9	debt	debt	NOUN
inlawrev-2252	225	10	instrument	instrument	NOUN
inlawrev-2252	225	11	were	be	AUX
inlawrev-2252	225	12	elderly	elderly	ADJ
inlawrev-2252	225	13	and	and	CCONJ
inlawrev-2252	225	14	the	the	DET
inlawrev-2252	225	15	maturity	maturity	NOUN
inlawrev-2252	225	16	date	date	NOUN
inlawrev-2252	225	17	(	(	PUNCT
inlawrev-2252	225	18	or	or	CCONJ
inlawrev-2252	225	19	the	the	DET
inlawrev-2252	225	20	second	second	ADJ
inlawrev-2252	225	21	payment	payment	NOUN
inlawrev-2252	225	22	date	date	NOUN
inlawrev-2252	225	23	)	)	PUNCT
inlawrev-2252	225	24	were	be	AUX
inlawrev-2252	225	25	set	set	VERB
inlawrev-2252	225	26	sufficiently	sufficiently	ADV
inlawrev-2252	225	27	into	into	ADP
inlawrev-2252	225	28	the	the	DET
inlawrev-2252	225	29	future	future	NOUN
inlawrev-2252	225	30	,	,	PUNCT
inlawrev-2252	225	31	the	the	DET
inlawrev-2252	225	32	holder	holder	NOUN
inlawrev-2252	225	33	's	's	PART
inlawrev-2252	225	34	death	death	NOUN
inlawrev-2252	225	35	might	might	AUX
inlawrev-2252	225	36	occur	occur	VERB
inlawrev-2252	225	37	before	before	SCONJ
inlawrev-2252	225	38	any	any	DET
inlawrev-2252	225	39	tax	tax	NOUN
inlawrev-2252	225	40	became	become	VERB
inlawrev-2252	225	41	due	due	ADJ
inlawrev-2252	225	42	.	.	PUNCT
inlawrev-2252	226	1	while	while	SCONJ
inlawrev-2252	226	2	income	income	NOUN
inlawrev-2252	226	3	in	in	ADP
inlawrev-2252	226	4	respect	respect	NOUN
inlawrev-2252	226	5	of	of	ADP
inlawrev-2252	226	6	a	a	DET
inlawrev-2252	226	7	decedent	decedent	NOUN
inlawrev-2252	226	8	would	would	AUX
inlawrev-2252	226	9	arise	arise	VERB
inlawrev-2252	226	10	at	at	ADP
inlawrev-2252	226	11	the	the	DET
inlawrev-2252	226	12	holder	holder	NOUN
inlawrev-2252	226	13	's	's	PART
inlawrev-2252	226	14	death	death	NOUN
inlawrev-2252	226	15	,	,	PUNCT
inlawrev-2252	226	16	the	the	DET
inlawrev-2252	226	17	income	income	NOUN
inlawrev-2252	226	18	tax	tax	NOUN
inlawrev-2252	226	19	deduction	deduction	NOUN
inlawrev-2252	226	20	available	available	ADJ
inlawrev-2252	226	21	to	to	ADP
inlawrev-2252	226	22	the	the	DET
inlawrev-2252	226	23	estate	estate	NOUN
inlawrev-2252	226	24	could	could	AUX
inlawrev-2252	226	25	approach	approach	VERB
inlawrev-2252	226	26	,	,	PUNCT
inlawrev-2252	226	27	equal	equal	ADJ
inlawrev-2252	226	28	,	,	PUNCT
inlawrev-2252	226	29	or	or	CCONJ
inlawrev-2252	226	30	exceed	exceed	VERB
inlawrev-2252	226	31	the	the	DET
inlawrev-2252	226	32	benefits	benefit	NOUN
inlawrev-2252	226	33	to	to	PART
inlawrev-2252	226	34	be	be	AUX
inlawrev-2252	226	35	derived	derive	VERB
inlawrev-2252	226	36	from	from	ADP
inlawrev-2252	226	37	date	date	NOUN
inlawrev-2252	226	38	-	-	PUNCT
inlawrev-2252	226	39	of	of	ADP
inlawrev-2252	226	40	-	-	PUNCT
inlawrev-2252	226	41	death	death	NOUN
inlawrev-2252	226	42	basis	basis	NOUN
inlawrev-2252	226	43	available	available	ADJ
inlawrev-2252	226	44	to	to	ADP
inlawrev-2252	226	45	the	the	DET
inlawrev-2252	226	46	seller	seller	NOUN
inlawrev-2252	226	47	had	have	VERB
inlawrev-2252	226	48	the	the	DET
inlawrev-2252	226	49	initial	initial	ADJ
inlawrev-2252	226	50	shares	share	NOUN
inlawrev-2252	226	51	been	be	AUX
inlawrev-2252	226	52	held	hold	VERB
inlawrev-2252	226	53	for	for	ADP
inlawrev-2252	226	54	exchange	exchange	NOUN
inlawrev-2252	226	55	in	in	ADP
inlawrev-2252	226	56	a	a	DET
inlawrev-2252	226	57	non	non	ADJ
inlawrev-2252	226	58	-	-	ADJ
inlawrev-2252	226	59	taxable	taxable	ADJ
inlawrev-2252	226	60	transaction	transaction	NOUN
inlawrev-2252	226	61	.	.	PUNCT
inlawrev-2252	227	1	see	see	VERB
inlawrev-2252	227	2	i	i	PRON
inlawrev-2252	227	3	d.	d.	PROPN
inlawrev-2252	227	4	§	§	PROPN
inlawrev-2252	227	5	691(ax4	691(ax4	PROPN
inlawrev-2252	227	6	)	)	PUNCT
inlawrev-2252	227	7	;	;	PUNCT
inlawrev-2252	228	1	treas	treas	PROPN
inlawrev-2252	228	2	.	.	PUNCT
inlawrev-2252	229	1	reg	reg	PROPN
inlawrev-2252	229	2	.	.	PUNCT
inlawrev-2252	230	1	§	§	PROPN
inlawrev-2252	230	2	1.691(a)-5	1.691(a)-5	NUM
inlawrev-2252	230	3	(	(	PUNCT
inlawrev-2252	230	4	1965	1965	NUM
inlawrev-2252	230	5	)	)	PUNCT
inlawrev-2252	230	6	;	;	PUNCT
inlawrev-2252	230	7	rev	rev	PROPN
inlawrev-2252	230	8	.	.	PROPN
inlawrev-2252	230	9	rul	rul	NOUN
inlawrev-2252	230	10	.	.	PUNCT
inlawrev-2252	231	1	55	55	NUM
inlawrev-2252	231	2	-	-	SYM
inlawrev-2252	231	3	481	481	NUM
inlawrev-2252	231	4	,	,	PUNCT
inlawrev-2252	231	5	1955	1955	NUM
inlawrev-2252	231	6	-	-	SYM
inlawrev-2252	231	7	2	2	NUM
inlawrev-2252	231	8	c.b	c.b	PROPN
inlawrev-2252	231	9	.	.	PROPN
inlawrev-2252	231	10	279	279	NUM
inlawrev-2252	231	11	.	.	PUNCT
inlawrev-2252	232	1	^^house	^^house	PROPN
inlawrev-2252	232	2	committee	committee	NOUN
inlawrev-2252	232	3	on	on	ADP
inlawrev-2252	232	4	ways	way	NOUN
inlawrev-2252	232	5	and	and	CCONJ
inlawrev-2252	232	6	means	mean	VERB
inlawrev-2252	232	7	release	release	NOUN
inlawrev-2252	232	8	,	,	PUNCT
inlawrev-2252	232	9	1969	1969	NUM
inlawrev-2252	232	10	,	,	PUNCT
inlawrev-2252	232	11	p	p	NOUN
inlawrev-2252	232	12	-	-	PUNCT
inlawrev-2252	232	13	h	h	NOUN
inlawrev-2252	232	14	tl	tl	PROPN
inlawrev-2252	232	15	59	59	NUM
inlawrev-2252	232	16	,	,	PUNCT
inlawrev-2252	232	17	501.3	501.3	NUM
inlawrev-2252	232	18	(	(	PUNCT
inlawrev-2252	232	19	feb	feb	PROPN
inlawrev-2252	232	20	.	.	PROPN
inlawrev-2252	232	21	10	10	NUM
inlawrev-2252	232	22	,	,	PUNCT
inlawrev-2252	232	23	1969	1969	NUM
inlawrev-2252	232	24	)	)	PUNCT
inlawrev-2252	232	25	.	.	PUNCT
inlawrev-2252	233	1	see	see	VERB
inlawrev-2252	233	2	also	also	ADV
inlawrev-2252	233	3	silverstein	silverstein	ADJ
inlawrev-2252	233	4	,	,	PUNCT
inlawrev-2252	233	5	supra	supra	PROPN
inlawrev-2252	233	6	note	note	NOUN
inlawrev-2252	233	7	6	6	NUM
inlawrev-2252	233	8	,	,	PUNCT
inlawrev-2252	233	9	at	at	ADP
inlawrev-2252	233	10	353	353	NUM
inlawrev-2252	233	11	n.2	n.2	NOUN
inlawrev-2252	233	12	.	.	PUNCT
inlawrev-2252	234	1	*	*	PUNCT
inlawrev-2252	234	2	^house	^house	ADP
inlawrev-2252	234	3	committee	committee	NOUN
inlawrev-2252	234	4	cm	cm	NOUN
inlawrev-2252	234	5	ways	way	NOUN
inlawrev-2252	234	6	and	and	CCONJ
inlawrev-2252	234	7	means	mean	VERB
inlawrev-2252	234	8	release	release	NOUN
inlawrev-2252	234	9	,	,	PUNCT
inlawrev-2252	234	10	1969	1969	NUM
inlawrev-2252	234	11	p	p	NOUN
inlawrev-2252	234	12	-	-	PUNCT
inlawrev-2252	234	13	h	h	NOUN
inlawrev-2252	234	14	1	1	NUM
inlawrev-2252	234	15	^	^	SYM
inlawrev-2252	234	16	59	59	NUM
inlawrev-2252	234	17	,	,	PUNCT
inlawrev-2252	234	18	501.3	501.3	NUM
inlawrev-2252	234	19	(	(	PUNCT
inlawrev-2252	234	20	feb	feb	PROPN
inlawrev-2252	234	21	.	.	PROPN
inlawrev-2252	234	22	10	10	NUM
inlawrev-2252	234	23	,	,	PUNCT
inlawrev-2252	234	24	1969	1969	NUM
inlawrev-2252	234	25	)	)	PUNCT
inlawrev-2252	234	26	.	.	PUNCT
inlawrev-2252	235	1	*	*	PUNCT
inlawrev-2252	235	2	ih.r	ih.r	NOUN
inlawrev-2252	235	3	.	.	NOUN
inlawrev-2252	235	4	7489	7489	NUM
inlawrev-2252	235	5	,	,	PUNCT
inlawrev-2252	235	6	91st	91st	ADJ
inlawrev-2252	235	7	cong	cong	NOUN
inlawrev-2252	235	8	.	.	PUNCT
inlawrev-2252	235	9	,	,	PUNCT
inlawrev-2252	235	10	1st	1st	ADJ
inlawrev-2252	235	11	sess	sess	NOUN
inlawrev-2252	235	12	.	.	PUNCT
inlawrev-2252	236	1	,	,	PUNCT
inlawrev-2252	236	2	115	115	NUM
inlawrev-2252	236	3	cong	cong	NOUN
inlawrev-2252	236	4	.	.	PUNCT
inlawrev-2252	237	1	reg	reg	NOUN
inlawrev-2252	237	2	.	.	PUNCT
inlawrev-2252	238	1	4210	4210	NUM
inlawrev-2252	238	2	(	(	PUNCT
inlawrev-2252	238	3	1969	1969	NUM
inlawrev-2252	238	4	)	)	PUNCT
inlawrev-2252	238	5	.	.	PUNCT
inlawrev-2252	239	1	^^but	^^but	CCONJ
inlawrev-2252	239	2	see	see	VERB
inlawrev-2252	239	3	i.r.c	i.r.c	NOUN
inlawrev-2252	239	4	.	.	PUNCT
inlawrev-2252	240	1	§	§	PROPN
inlawrev-2252	240	2	453(b	453(b	PROPN
inlawrev-2252	240	3	)	)	PUNCT
inlawrev-2252	240	4	.	.	PUNCT
inlawrev-2252	241	1	428	428	NUM
inlawrev-2252	241	2	indiana	indiana	PROPN
inlawrev-2252	241	3	law	law	PROPN
inlawrev-2252	241	4	review	review	NOUN
inlawrev-2252	242	1	[	[	X
inlawrev-2252	242	2	vol	vol	NOUN
inlawrev-2252	242	3	.	.	PUNCT
inlawrev-2252	243	1	10:419	10:419	NUM
inlawrev-2252	243	2	sion	sion	NOUN
inlawrev-2252	243	3	,	,	PUNCT
inlawrev-2252	243	4	and	and	CCONJ
inlawrev-2252	243	5	the	the	DET
inlawrev-2252	243	6	justice	justice	PROPN
inlawrev-2252	243	7	department	department	PROPN
inlawrev-2252	243	8	supported	support	VERB
inlawrev-2252	243	9	the	the	DET
inlawrev-2252	243	10	concept	concept	NOUN
inlawrev-2252	243	11	of	of	ADP
inlawrev-2252	243	12	the	the	DET
inlawrev-2252	243	13	legislation.^^	legislation.^^	ADJ
inlawrev-2252	243	14	some	some	DET
inlawrev-2252	243	15	members	member	NOUN
inlawrev-2252	243	16	of	of	ADP
inlawrev-2252	243	17	the	the	DET
inlawrev-2252	243	18	business	business	NOUN
inlawrev-2252	243	19	community	community	NOUN
inlawrev-2252	243	20	concerned	concern	VERB
inlawrev-2252	243	21	with	with	ADP
inlawrev-2252	243	22	"	"	PUNCT
inlawrev-2252	243	23	takeovers	takeover	NOUN
inlawrev-2252	243	24	"	"	PUNCT
inlawrev-2252	243	25	also	also	ADV
inlawrev-2252	243	26	supported	support	VERB
inlawrev-2252	243	27	the	the	DET
inlawrev-2252	243	28	legislation	legislation	NOUN
inlawrev-2252	243	29	.	.	PUNCT
inlawrev-2252	244	1	opponents	opponent	NOUN
inlawrev-2252	244	2	pointed	point	VERB
inlawrev-2252	244	3	out	out	ADP
inlawrev-2252	244	4	that	that	SCONJ
inlawrev-2252	244	5	the	the	DET
inlawrev-2252	244	6	proposal	proposal	NOUN
inlawrev-2252	244	7	would	would	AUX
inlawrev-2252	244	8	restrict	restrict	VERB
inlawrev-2252	244	9	the	the	DET
inlawrev-2252	244	10	ability	ability	NOUN
inlawrev-2252	244	11	of	of	ADP
inlawrev-2252	244	12	small	small	ADJ
inlawrev-2252	244	13	companies	company	NOUN
inlawrev-2252	244	14	without	without	ADP
inlawrev-2252	244	15	access	access	NOUN
inlawrev-2252	244	16	to	to	ADP
inlawrev-2252	244	17	the	the	DET
inlawrev-2252	244	18	stock	stock	NOUN
inlawrev-2252	244	19	market	market	NOUN
inlawrev-2252	244	20	to	to	PART
inlawrev-2252	244	21	issue	issue	VERB
inlawrev-2252	244	22	debt	debt	NOUN
inlawrev-2252	244	23	.	.	PUNCT
inlawrev-2252	244	24	''	''	PUNCT
inlawrev-2252	245	1	'	'	PUNCT
inlawrev-2252	245	2	'	'	PUNCT
inlawrev-2252	245	3	the	the	DET
inlawrev-2252	245	4	disallowance	disallowance	NOUN
inlawrev-2252	245	5	of	of	ADP
inlawrev-2252	245	6	the	the	DET
inlawrev-2252	245	7	interest	interest	NOUN
inlawrev-2252	245	8	deduction	deduction	NOUN
inlawrev-2252	245	9	was	be	AUX
inlawrev-2252	245	10	arguably	arguably	ADV
inlawrev-2252	245	11	a	a	DET
inlawrev-2252	245	12	departure	departure	NOUN
inlawrev-2252	245	13	from	from	ADP
inlawrev-2252	245	14	the	the	DET
inlawrev-2252	245	15	theory	theory	NOUN
inlawrev-2252	245	16	of	of	ADP
inlawrev-2252	245	17	prior	prior	ADJ
inlawrev-2252	245	18	law	law	NOUN
inlawrev-2252	245	19	,	,	PUNCT
inlawrev-2252	245	20	in	in	ADP
inlawrev-2252	245	21	which	which	PRON
inlawrev-2252	245	22	interest	interest	NOUN
inlawrev-2252	245	23	deductions	deduction	NOUN
inlawrev-2252	245	24	had	have	AUX
inlawrev-2252	245	25	been	be	AUX
inlawrev-2252	245	26	disallowed	disallow	VERB
inlawrev-2252	245	27	only	only	ADV
inlawrev-2252	245	28	in	in	ADP
inlawrev-2252	245	29	those	those	DET
inlawrev-2252	245	30	situations	situation	NOUN
inlawrev-2252	245	31	in	in	ADP
inlawrev-2252	245	32	which	which	PRON
inlawrev-2252	245	33	the	the	DET
inlawrev-2252	245	34	deduction	deduction	NOUN
inlawrev-2252	245	35	either	either	CCONJ
inlawrev-2252	245	36	was	be	AUX
inlawrev-2252	245	37	a	a	DET
inlawrev-2252	245	38	"	"	PUNCT
inlawrev-2252	245	39	sham"4^	sham"4^	ADJ
inlawrev-2252	245	40	or	or	CCONJ
inlawrev-2252	245	41	was	be	AUX
inlawrev-2252	245	42	taken	take	VERB
inlawrev-2252	245	43	to	to	PART
inlawrev-2252	245	44	avoid	avoid	VERB
inlawrev-2252	245	45	taxation	taxation	NOUN
inlawrev-2252	245	46	.	.	PUNCT
inlawrev-2252	246	1	''^	''^	ADV
inlawrev-2252	246	2	in	in	ADP
inlawrev-2252	246	3	the	the	DET
inlawrev-2252	246	4	"	"	PUNCT
inlawrev-2252	246	5	sham	sham	NOUN
inlawrev-2252	246	6	"	"	PUNCT
inlawrev-2252	246	7	cases	case	NOUN
inlawrev-2252	246	8	,	,	PUNCT
inlawrev-2252	246	9	the	the	DET
inlawrev-2252	246	10	courts	court	NOUN
inlawrev-2252	246	11	have	have	AUX
inlawrev-2252	246	12	interpreted	interpret	VERB
inlawrev-2252	246	13	the	the	DET
inlawrev-2252	246	14	term	term	NOUN
inlawrev-2252	246	15	"	"	PUNCT
inlawrev-2252	246	16	interest	interest	NOUN
inlawrev-2252	246	17	"	"	PUNCT
inlawrev-2252	246	18	according	accord	VERB
inlawrev-2252	246	19	to	to	ADP
inlawrev-2252	246	20	its	its	PRON
inlawrev-2252	246	21	common	common	ADJ
inlawrev-2252	246	22	law	law	NOUN
inlawrev-2252	246	23	meaning	meaning	NOUN
inlawrev-2252	246	24	,	,	PUNCT
inlawrev-2252	246	25	"	"	PUNCT
inlawrev-2252	246	26	compensation	compensation	NOUN
inlawrev-2252	246	27	allowed	allow	VERB
inlawrev-2252	246	28	by	by	ADP
inlawrev-2252	246	29	law	law	NOUN
inlawrev-2252	246	30	or	or	CCONJ
inlawrev-2252	246	31	fixed	fix	VERB
inlawrev-2252	246	32	by	by	ADP
inlawrev-2252	246	33	the	the	DET
inlawrev-2252	246	34	parties	party	NOUN
inlawrev-2252	246	35	for	for	ADP
inlawrev-2252	246	36	the	the	DET
inlawrev-2252	246	37	use	use	NOUN
inlawrev-2252	246	38	or	or	CCONJ
inlawrev-2252	246	39	forbearance	forbearance	NOUN
inlawrev-2252	246	40	of	of	ADP
inlawrev-2252	246	41	money	money	NOUN
inlawrev-2252	246	42	or	or	CCONJ
inlawrev-2252	246	43	as	as	ADP
inlawrev-2252	246	44	damages	damage	NOUN
inlawrev-2252	246	45	for	for	ADP
inlawrev-2252	246	46	its	its	PRON
inlawrev-2252	246	47	detention	detention	NOUN
inlawrev-2252	246	48	.	.	PUNCT
inlawrev-2252	247	1	"''^	"''^	PROPN
inlawrev-2252	248	1	since	since	SCONJ
inlawrev-2252	248	2	no	no	DET
inlawrev-2252	248	3	valid	valid	ADJ
inlawrev-2252	248	4	indebtedness	indebtedness	NOUN
inlawrev-2252	248	5	exists	exist	VERB
inlawrev-2252	248	6	in	in	ADP
inlawrev-2252	248	7	the	the	DET
inlawrev-2252	248	8	"	"	PUNCT
inlawrev-2252	248	9	sham	sham	NOUN
inlawrev-2252	248	10	"	"	PUNCT
inlawrev-2252	248	11	cases	case	NOUN
inlawrev-2252	248	12	,	,	PUNCT
inlawrev-2252	248	13	the	the	DET
inlawrev-2252	248	14	payment	payment	NOUN
inlawrev-2252	248	15	is	be	AUX
inlawrev-2252	248	16	not	not	PART
inlawrev-2252	248	17	for	for	ADP
inlawrev-2252	248	18	the	the	DET
inlawrev-2252	248	19	use	use	NOUN
inlawrev-2252	248	20	or	or	CCONJ
inlawrev-2252	248	21	forbearance	forbearance	NOUN
inlawrev-2252	248	22	of	of	ADP
inlawrev-2252	248	23	money	money	NOUN
inlawrev-2252	248	24	and	and	CCONJ
inlawrev-2252	248	25	can	can	AUX
inlawrev-2252	248	26	not	not	PART
inlawrev-2252	248	27	be	be	AUX
inlawrev-2252	248	28	deducted	deduct	VERB
inlawrev-2252	248	29	as	as	ADP
inlawrev-2252	248	30	interest.^^	interest.^^	NOUN
inlawrev-2252	248	31	in	in	ADP
inlawrev-2252	248	32	other	other	ADJ
inlawrev-2252	248	33	cases	case	NOUN
inlawrev-2252	248	34	,	,	PUNCT
inlawrev-2252	248	35	in	in	ADP
inlawrev-2252	248	36	which	which	PRON
inlawrev-2252	248	37	the	the	DET
inlawrev-2252	248	38	debt	debt	NOUN
inlawrev-2252	248	39	was	be	AUX
inlawrev-2252	248	40	valid	valid	ADJ
inlawrev-2252	248	41	but	but	CCONJ
inlawrev-2252	248	42	was	be	AUX
inlawrev-2252	248	43	created	create	VERB
inlawrev-2252	248	44	for	for	ADP
inlawrev-2252	248	45	the	the	DET
inlawrev-2252	248	46	sole	sole	ADJ
inlawrev-2252	248	47	purpose	purpose	NOUN
inlawrev-2252	248	48	of	of	ADP
inlawrev-2252	248	49	avoiding	avoid	VERB
inlawrev-2252	248	50	federal	federal	ADJ
inlawrev-2252	248	51	taxes	taxis	NOUN
inlawrev-2252	248	52	,	,	PUNCT
inlawrev-2252	248	53	interest	interest	NOUN
inlawrev-2252	248	54	deductions	deduction	NOUN
inlawrev-2252	248	55	have	have	AUX
inlawrev-2252	248	56	been	be	AUX
inlawrev-2252	248	57	disallowed	disallow	VERB
inlawrev-2252	248	58	on	on	ADP
inlawrev-2252	248	59	the	the	DET
inlawrev-2252	248	60	ground	ground	NOUN
inlawrev-2252	248	61	that	that	SCONJ
inlawrev-2252	248	62	congress	congress	PROPN
inlawrev-2252	248	63	never	never	ADV
inlawrev-2252	248	64	intended	intend	VERB
inlawrev-2252	248	65	section	section	NOUN
inlawrev-2252	248	66	163	163	NUM
inlawrev-2252	248	67	to	to	PART
inlawrev-2252	248	68	be	be	AUX
inlawrev-2252	248	69	utilized	utilize	VERB
inlawrev-2252	248	70	in	in	ADP
inlawrev-2252	248	71	transactions	transaction	NOUN
inlawrev-2252	248	72	impelled	impel	VERB
inlawrev-2252	248	73	solely	solely	ADV
inlawrev-2252	248	74	for	for	ADP
inlawrev-2252	248	75	^^hearings	^^hearing	NOUN
inlawrev-2252	248	76	on	on	ADP
inlawrev-2252	248	77	tax	tax	NOUN
inlawrev-2252	248	78	reform	reform	NOUN
inlawrev-2252	248	79	,	,	PUNCT
inlawrev-2252	248	80	supra	supra	PROPN
inlawrev-2252	248	81	note	note	PROPN
inlawrev-2252	248	82	1	1	NUM
inlawrev-2252	248	83	,	,	PUNCT
inlawrev-2252	248	84	pt	pt	NOUN
inlawrev-2252	248	85	.	.	NOUN
inlawrev-2252	248	86	7	7	NUM
inlawrev-2252	248	87	,	,	PUNCT
inlawrev-2252	248	88	at	at	ADP
inlawrev-2252	248	89	2363	2363	NUM
inlawrev-2252	248	90	-	-	SYM
inlawrev-2252	248	91	82	82	NUM
inlawrev-2252	248	92	,	,	PUNCT
inlawrev-2252	248	93	2386	2386	NUM
inlawrev-2252	248	94	-	-	SYM
inlawrev-2252	248	95	448	448	NUM
inlawrev-2252	248	96	.	.	PUNCT
inlawrev-2252	249	1	"	"	PUNCT
inlawrev-2252	249	2	•^for	•^for	ADP
inlawrev-2252	249	3	a	a	DET
inlawrev-2252	249	4	discussion	discussion	NOUN
inlawrev-2252	249	5	of	of	ADP
inlawrev-2252	249	6	the	the	DET
inlawrev-2252	249	7	most	most	ADV
inlawrev-2252	249	8	authoritative	authoritative	ADJ
inlawrev-2252	249	9	judicial	judicial	ADJ
inlawrev-2252	249	10	commentary	commentary	NOUN
inlawrev-2252	249	11	justifying	justify	VERB
inlawrev-2252	249	12	the	the	DET
inlawrev-2252	249	13	elevation	elevation	NOUN
inlawrev-2252	249	14	of	of	ADP
inlawrev-2252	249	15	substance	substance	NOUN
inlawrev-2252	249	16	over	over	ADP
inlawrev-2252	249	17	form	form	NOUN
inlawrev-2252	249	18	in	in	ADP
inlawrev-2252	249	19	tax	tax	NOUN
inlawrev-2252	249	20	transactions	transaction	NOUN
inlawrev-2252	249	21	,	,	PUNCT
inlawrev-2252	249	22	see	see	VERB
inlawrev-2252	249	23	bazley	bazley	PROPN
inlawrev-2252	249	24	v.	v.	PROPN
inlawrev-2252	249	25	commissioner	commissioner	PROPN
inlawrev-2252	249	26	,	,	PUNCT
inlawrev-2252	249	27	331	331	NUM
inlawrev-2252	249	28	u.s	u.s	PROPN
inlawrev-2252	249	29	.	.	PROPN
inlawrev-2252	249	30	737	737	NUM
inlawrev-2252	249	31	(	(	PUNCT
inlawrev-2252	249	32	1947	1947	NUM
inlawrev-2252	249	33	)	)	PUNCT
inlawrev-2252	249	34	;	;	PUNCT
inlawrev-2252	249	35	commissioner	commissioner	NOUN
inlawrev-2252	249	36	v.	v.	PROPN
inlawrev-2252	249	37	court	court	PROPN
inlawrev-2252	249	38	holding	holding	PROPN
inlawrev-2252	249	39	co.	co.	PROPN
inlawrev-2252	249	40	,	,	PUNCT
inlawrev-2252	249	41	324	324	NUM
inlawrev-2252	249	42	u.s	u.s	PROPN
inlawrev-2252	249	43	.	.	PROPN
inlawrev-2252	249	44	331	331	NUM
inlawrev-2252	249	45	(	(	PUNCT
inlawrev-2252	249	46	1945	1945	NUM
inlawrev-2252	249	47	)	)	PUNCT
inlawrev-2252	249	48	;	;	PUNCT
inlawrev-2252	249	49	gregory	gregory	PROPN
inlawrev-2252	249	50	v.	v.	ADP
inlawrev-2252	249	51	helvering	helvering	PROPN
inlawrev-2252	249	52	,	,	PUNCT
inlawrev-2252	249	53	293	293	NUM
inlawrev-2252	249	54	u.s	u.s	PROPN
inlawrev-2252	249	55	.	.	PROPN
inlawrev-2252	249	56	465	465	NUM
inlawrev-2252	249	57	(	(	PUNCT
inlawrev-2252	249	58	1935	1935	NUM
inlawrev-2252	249	59	)	)	PUNCT
inlawrev-2252	249	60	.	.	PUNCT
inlawrev-2252	250	1	46i.r.c	46i.r.c	X
inlawrev-2252	250	2	.	.	PUNCT
inlawrev-2252	251	1	§	§	PROPN
inlawrev-2252	251	2	§	§	PROPN
inlawrev-2252	251	3	269	269	NUM
inlawrev-2252	251	4	.	.	PUNCT
inlawrev-2252	251	5	482	482	NUM
inlawrev-2252	251	6	.	.	PUNCT
inlawrev-2252	251	7	47anna	47anna	PROPN
inlawrev-2252	251	8	foster	foster	NOUN
inlawrev-2252	251	9	,	,	PUNCT
inlawrev-2252	251	10	45	45	NUM
inlawrev-2252	251	11	b.t.a	b.t.a	NOUN
inlawrev-2252	251	12	.	.	PROPN
inlawrev-2252	251	13	126	126	NUM
inlawrev-2252	251	14	(	(	PUNCT
inlawrev-2252	251	15	1941	1941	NUM
inlawrev-2252	251	16	)	)	PUNCT
inlawrev-2252	251	17	,	,	PUNCT
inlawrev-2252	251	18	affd	affd	PROPN
inlawrev-2252	251	19	,	,	PUNCT
inlawrev-2252	251	20	131	131	NUM
inlawrev-2252	251	21	f.2d	f.2d	NOUN
inlawrev-2252	251	22	405	405	NUM
inlawrev-2252	251	23	(	(	PUNCT
inlawrev-2252	251	24	5th	5th	ADJ
inlawrev-2252	251	25	cir	cir	NOUN
inlawrev-2252	251	26	.	.	PUNCT
inlawrev-2252	251	27	1942	1942	NUM
inlawrev-2252	251	28	)	)	PUNCT
inlawrev-2252	251	29	.	.	PUNCT
inlawrev-2252	252	1	a	a	DET
inlawrev-2252	252	2	legatee	legatee	NOUN
inlawrev-2252	252	3	was	be	AUX
inlawrev-2252	252	4	to	to	PART
inlawrev-2252	252	5	receive	receive	VERB
inlawrev-2252	252	6	$	$	SYM
inlawrev-2252	252	7	75,000	75,000	NUM
inlawrev-2252	252	8	income	income	NOUN
inlawrev-2252	252	9	for	for	ADP
inlawrev-2252	252	10	life	life	NOUN
inlawrev-2252	252	11	from	from	ADP
inlawrev-2252	252	12	trust	trust	NOUN
inlawrev-2252	252	13	assets	asset	NOUN
inlawrev-2252	252	14	consisting	consist	VERB
inlawrev-2252	252	15	of	of	ADP
inlawrev-2252	252	16	stocks	stock	NOUN
inlawrev-2252	252	17	and	and	CCONJ
inlawrev-2252	252	18	bonds	bond	NOUN
inlawrev-2252	252	19	,	,	PUNCT
inlawrev-2252	252	20	which	which	PRON
inlawrev-2252	252	21	,	,	PUNCT
inlawrev-2252	252	22	because	because	SCONJ
inlawrev-2252	252	23	of	of	ADP
inlawrev-2252	252	24	financial	financial	ADJ
inlawrev-2252	252	25	conditions	condition	NOUN
inlawrev-2252	252	26	,	,	PUNCT
inlawrev-2252	252	27	could	could	AUX
inlawrev-2252	252	28	only	only	ADV
inlawrev-2252	252	29	be	be	AUX
inlawrev-2252	252	30	converted	convert	VERB
inlawrev-2252	252	31	to	to	ADP
inlawrev-2252	252	32	cash	cash	NOUN
inlawrev-2252	252	33	at	at	ADP
inlawrev-2252	252	34	a	a	DET
inlawrev-2252	252	35	large	large	ADJ
inlawrev-2252	252	36	loss	loss	NOUN
inlawrev-2252	252	37	.	.	PUNCT
inlawrev-2252	253	1	the	the	DET
inlawrev-2252	253	2	legatee	legatee	NOUN
inlawrev-2252	253	3	and	and	CCONJ
inlawrev-2252	253	4	administrator	administrator	NOUN
inlawrev-2252	253	5	agreed	agree	VERB
inlawrev-2252	253	6	,	,	PUNCT
inlawrev-2252	253	7	therefore	therefore	ADV
inlawrev-2252	253	8	,	,	PUNCT
inlawrev-2252	253	9	to	to	PART
inlawrev-2252	253	10	postpone	postpone	VERB
inlawrev-2252	253	11	distribution	distribution	NOUN
inlawrev-2252	253	12	until	until	SCONJ
inlawrev-2252	253	13	the	the	DET
inlawrev-2252	253	14	market	market	NOUN
inlawrev-2252	253	15	became	become	VERB
inlawrev-2252	253	16	more	more	ADV
inlawrev-2252	253	17	favorable	favorable	ADJ
inlawrev-2252	253	18	.	.	PUNCT
inlawrev-2252	254	1	four	four	NUM
inlawrev-2252	254	2	years	year	NOUN
inlawrev-2252	254	3	after	after	ADP
inlawrev-2252	254	4	the	the	DET
inlawrev-2252	254	5	time	time	NOUN
inlawrev-2252	254	6	for	for	ADP
inlawrev-2252	254	7	initial	initial	ADJ
inlawrev-2252	254	8	distribution	distribution	NOUN
inlawrev-2252	254	9	,	,	PUNCT
inlawrev-2252	254	10	legatee	legatee	NOUN
inlawrev-2252	254	11	received	receive	VERB
inlawrev-2252	254	12	approximately	approximately	ADV
inlawrev-2252	254	13	$	$	SYM
inlawrev-2252	254	14	10,000	10,000	NUM
inlawrev-2252	254	15	designated	designate	VERB
inlawrev-2252	254	16	as	as	ADP
inlawrev-2252	254	17	"	"	PUNCT
inlawrev-2252	254	18	interest	interest	NOUN
inlawrev-2252	254	19	"	"	PUNCT
inlawrev-2252	254	20	which	which	PRON
inlawrev-2252	254	21	was	be	AUX
inlawrev-2252	254	22	not	not	PART
inlawrev-2252	254	23	included	include	VERB
inlawrev-2252	254	24	in	in	ADP
inlawrev-2252	254	25	the	the	DET
inlawrev-2252	254	26	gross	gross	ADJ
inlawrev-2252	254	27	income	income	NOUN
inlawrev-2252	254	28	of	of	ADP
inlawrev-2252	254	29	the	the	DET
inlawrev-2252	254	30	legatee	legatee	NOUN
inlawrev-2252	254	31	.	.	PUNCT
inlawrev-2252	255	1	citing	cite	VERB
inlawrev-2252	255	2	fall	fall	NOUN
inlawrev-2252	255	3	river	river	PROPN
inlawrev-2252	255	4	electric	electric	PROPN
inlawrev-2252	255	5	light	light	PROPN
inlawrev-2252	255	6	co.	co.	PROPN
inlawrev-2252	255	7	,	,	PUNCT
inlawrev-2252	255	8	23	23	NUM
inlawrev-2252	255	9	b.t.a	b.t.a	NOUN
inlawrev-2252	255	10	.	.	NOUN
inlawrev-2252	255	11	168	168	NUM
inlawrev-2252	255	12	,	,	PUNCT
inlawrev-2252	255	13	171	171	NUM
inlawrev-2252	255	14	(	(	PUNCT
inlawrev-2252	255	15	1931	1931	NUM
inlawrev-2252	255	16	)	)	PUNCT
inlawrev-2252	255	17	,	,	PUNCT
inlawrev-2252	255	18	the	the	DET
inlawrev-2252	255	19	board	board	NOUN
inlawrev-2252	255	20	ruled	rule	VERB
inlawrev-2252	255	21	that	that	SCONJ
inlawrev-2252	255	22	interest	interest	NOUN
inlawrev-2252	255	23	is	be	AUX
inlawrev-2252	255	24	generally	generally	ADV
inlawrev-2252	255	25	defined	define	VERB
inlawrev-2252	255	26	to	to	PART
inlawrev-2252	255	27	be	be	AUX
inlawrev-2252	255	28	"	"	PUNCT
inlawrev-2252	255	29	compensation	compensation	NOUN
inlawrev-2252	255	30	allowed	allow	VERB
inlawrev-2252	255	31	by	by	ADP
inlawrev-2252	255	32	law	law	NOUN
inlawrev-2252	255	33	or	or	CCONJ
inlawrev-2252	255	34	fixed	fix	VERB
inlawrev-2252	255	35	by	by	ADP
inlawrev-2252	255	36	the	the	DET
inlawrev-2252	255	37	parties	party	NOUN
inlawrev-2252	255	38	,	,	PUNCT
inlawrev-2252	255	39	for	for	ADP
inlawrev-2252	255	40	the	the	DET
inlawrev-2252	255	41	use	use	NOUN
inlawrev-2252	255	42	or	or	CCONJ
inlawrev-2252	255	43	forbearance	forbearance	NOUN
inlawrev-2252	255	44	of	of	ADP
inlawrev-2252	255	45	money	money	NOUN
inlawrev-2252	255	46	or	or	CCONJ
inlawrev-2252	255	47	as	as	ADP
inlawrev-2252	255	48	damages	damage	NOUN
inlawrev-2252	255	49	for	for	ADP
inlawrev-2252	255	50	its	its	PRON
inlawrev-2252	255	51	detention	detention	NOUN
inlawrev-2252	255	52	.	.	PUNCT
inlawrev-2252	255	53	"	"	PUNCT
inlawrev-2252	256	1	45	45	NUM
inlawrev-2252	256	2	b.t.a	b.t.a	NOUN
inlawrev-2252	256	3	.	.	PUNCT
inlawrev-2252	257	1	at	at	ADP
inlawrev-2252	257	2	129	129	NUM
inlawrev-2252	257	3	.	.	PUNCT
inlawrev-2252	258	1	thus	thus	ADV
inlawrev-2252	258	2	,	,	PUNCT
inlawrev-2252	258	3	even	even	ADV
inlawrev-2252	258	4	though	though	SCONJ
inlawrev-2252	258	5	the	the	DET
inlawrev-2252	258	6	sum	sum	NOUN
inlawrev-2252	258	7	in	in	ADP
inlawrev-2252	258	8	question	question	NOUN
inlawrev-2252	258	9	was	be	AUX
inlawrev-2252	258	10	paid	pay	VERB
inlawrev-2252	258	11	for	for	ADP
inlawrev-2252	258	12	the	the	DET
inlawrev-2252	258	13	detention	detention	NOUN
inlawrev-2252	258	14	ofmoney	ofmoney	NOUN
inlawrev-2252	258	15	rather	rather	ADV
inlawrev-2252	258	16	than	than	ADP
inlawrev-2252	258	17	for	for	ADP
inlawrev-2252	258	18	use	use	NOUN
inlawrev-2252	258	19	of	of	ADP
inlawrev-2252	258	20	money	money	NOUN
inlawrev-2252	258	21	,	,	PUNCT
inlawrev-2252	258	22	it	it	PRON
inlawrev-2252	258	23	was	be	AUX
inlawrev-2252	258	24	paid	pay	VERB
inlawrev-2252	258	25	as	as	ADP
inlawrev-2252	258	26	interest	interest	NOUN
inlawrev-2252	258	27	or	or	CCONJ
inlawrev-2252	258	28	in	in	ADP
inlawrev-2252	258	29	lieu	lieu	NOUN
inlawrev-2252	258	30	of	of	ADP
inlawrev-2252	258	31	the	the	DET
inlawrev-2252	258	32	income	income	NOUN
inlawrev-2252	258	33	to	to	PART
inlawrev-2252	258	34	which	which	PRON
inlawrev-2252	258	35	legatee	legatee	NOUN
inlawrev-2252	258	36	would	would	AUX
inlawrev-2252	258	37	have	have	AUX
inlawrev-2252	258	38	been	be	AUX
inlawrev-2252	258	39	entitled	entitle	VERB
inlawrev-2252	258	40	under	under	ADP
inlawrev-2252	258	41	the	the	DET
inlawrev-2252	258	42	trust	trust	NOUN
inlawrev-2252	258	43	.	.	PUNCT
inlawrev-2252	259	1	accordingly	accordingly	ADV
inlawrev-2252	259	2	,	,	PUNCT
inlawrev-2252	259	3	the	the	DET
inlawrev-2252	259	4	amounts	amount	NOUN
inlawrev-2252	259	5	were	be	AUX
inlawrev-2252	259	6	properly	properly	ADV
inlawrev-2252	259	7	includible	includible	ADJ
inlawrev-2252	259	8	in	in	ADP
inlawrev-2252	259	9	the	the	DET
inlawrev-2252	259	10	gross	gross	ADJ
inlawrev-2252	259	11	income	income	NOUN
inlawrev-2252	259	12	of	of	ADP
inlawrev-2252	259	13	the	the	DET
inlawrev-2252	259	14	legatee	legatee	NOUN
inlawrev-2252	259	15	.	.	PUNCT
inlawrev-2252	260	1	for	for	ADP
inlawrev-2252	260	2	a	a	DET
inlawrev-2252	260	3	more	more	ADV
inlawrev-2252	260	4	complete	complete	ADJ
inlawrev-2252	260	5	discussion	discussion	NOUN
inlawrev-2252	260	6	of	of	ADP
inlawrev-2252	260	7	the	the	DET
inlawrev-2252	260	8	types	type	NOUN
inlawrev-2252	260	9	of	of	ADP
inlawrev-2252	260	10	transactions	transaction	NOUN
inlawrev-2252	260	11	generating	generate	VERB
inlawrev-2252	260	12	interest	interest	NOUN
inlawrev-2252	260	13	income	income	NOUN
inlawrev-2252	260	14	,	,	PUNCT
inlawrev-2252	260	15	see	see	VERB
inlawrev-2252	260	16	1	1	NUM
inlawrev-2252	260	17	surrey	surrey	NOUN
inlawrev-2252	260	18	,	,	PUNCT
inlawrev-2252	260	19	et	et	PROPN
inlawrev-2252	260	20	al	al	PROPN
inlawrev-2252	260	21	.	.	PROPN
inlawrev-2252	260	22	,	,	PUNCT
inlawrev-2252	260	23	supra	supra	PROPN
inlawrev-2252	260	24	note	note	PROPN
inlawrev-2252	260	25	36	36	NUM
inlawrev-2252	260	26	,	,	PUNCT
inlawrev-2252	260	27	at	at	ADP
inlawrev-2252	260	28	556	556	NUM
inlawrev-2252	260	29	-	-	SYM
inlawrev-2252	260	30	68	68	NUM
inlawrev-2252	260	31	.	.	PUNCT
inlawrev-2252	261	1	48ln	48ln	VERB
inlawrev-2252	261	2	goodstein	goodstein	PRON
inlawrev-2252	261	3	v.	v.	ADP
inlawrev-2252	261	4	commissioner	commissioner	NOUN
inlawrev-2252	261	5	,	,	PUNCT
inlawrev-2252	261	6	267	267	NUM
inlawrev-2252	261	7	f.2d	f.2d	NOUN
inlawrev-2252	261	8	127	127	NUM
inlawrev-2252	261	9	(	(	PUNCT
inlawrev-2252	261	10	1st	1st	ADJ
inlawrev-2252	261	11	cir	cir	NOUN
inlawrev-2252	261	12	.	.	PUNCT
inlawrev-2252	261	13	1959	1959	NUM
inlawrev-2252	261	14	)	)	PUNCT
inlawrev-2252	261	15	,	,	PUNCT
inlawrev-2252	261	16	the	the	DET
inlawrev-2252	261	17	cash	cash	NOUN
inlawrev-2252	261	18	method	method	NOUN
inlawrev-2252	261	19	accounting	accounting	NOUN
inlawrev-2252	261	20	taxpayer	taxpayer	NOUN
inlawrev-2252	261	21	borrowed	borrow	VERB
inlawrev-2252	261	22	money	money	NOUN
inlawrev-2252	261	23	for	for	ADP
inlawrev-2252	261	24	the	the	DET
inlawrev-2252	261	25	purchase	purchase	NOUN
inlawrev-2252	261	26	of	of	ADP
inlawrev-2252	261	27	treasury	treasury	PROPN
inlawrev-2252	261	28	notes	note	NOUN
inlawrev-2252	261	29	to	to	PART
inlawrev-2252	261	30	be	be	AUX
inlawrev-2252	261	31	held	hold	VERB
inlawrev-2252	261	32	as	as	ADP
inlawrev-2252	261	33	security	security	NOUN
inlawrev-2252	261	34	for	for	ADP
inlawrev-2252	261	35	the	the	DET
inlawrev-2252	261	36	loan	loan	NOUN
inlawrev-2252	261	37	.	.	PUNCT
inlawrev-2252	262	1	when	when	SCONJ
inlawrev-2252	262	2	the	the	DET
inlawrev-2252	262	3	taxpayer	taxpayer	NOUN
inlawrev-2252	262	4	issued	issue	VERB
inlawrev-2252	262	5	checks	check	NOUN
inlawrev-2252	262	6	for	for	ADP
inlawrev-2252	262	7	the	the	DET
inlawrev-2252	262	8	payment	payment	NOUN
inlawrev-2252	262	9	of	of	ADP
inlawrev-2252	262	10	interest	interest	NOUN
inlawrev-2252	262	11	on	on	ADP
inlawrev-2252	262	12	the	the	DET
inlawrev-2252	262	13	loan	loan	NOUN
inlawrev-2252	262	14	,	,	PUNCT
inlawrev-2252	262	15	the	the	DET
inlawrev-2252	262	16	lender	lender	NOUN
inlawrev-2252	262	17	would	would	AUX
inlawrev-2252	262	18	issue	issue	VERB
inlawrev-2252	262	19	another	another	DET
inlawrev-2252	262	20	check	check	NOUN
inlawrev-2252	262	21	for	for	ADP
inlawrev-2252	262	22	the	the	DET
inlawrev-2252	262	23	same	same	ADJ
inlawrev-2252	262	24	amount	amount	NOUN
inlawrev-2252	262	25	and	and	CCONJ
inlawrev-2252	262	26	receive	receive	VERB
inlawrev-2252	262	27	in	in	ADP
inlawrev-2252	262	28	return	return	NOUN
inlawrev-2252	262	29	the	the	DET
inlawrev-2252	262	30	taxpayer	taxpayer	NOUN
inlawrev-2252	262	31	's	's	PART
inlawrev-2252	262	32	promissory	promissory	ADJ
inlawrev-2252	262	33	note	note	NOUN
inlawrev-2252	262	34	for	for	ADP
inlawrev-2252	262	35	the	the	DET
inlawrev-2252	262	36	amount	amount	NOUN
inlawrev-2252	262	37	of	of	ADP
inlawrev-2252	262	38	interest	interest	NOUN
inlawrev-2252	262	39	due	due	ADJ
inlawrev-2252	262	40	.	.	PUNCT
inlawrev-2252	263	1	the	the	DET
inlawrev-2252	263	2	taxpayer	taxpayer	NOUN
inlawrev-2252	263	3	then	then	ADV
inlawrev-2252	263	4	would	would	AUX
inlawrev-2252	263	5	deduct	deduct	VERB
inlawrev-2252	263	6	the	the	DET
inlawrev-2252	263	7	amount	amount	NOUN
inlawrev-2252	263	8	of	of	ADP
inlawrev-2252	263	9	interest	interest	NOUN
inlawrev-2252	263	10	allegedly	allegedly	ADV
inlawrev-2252	263	11	paid	pay	VERB
inlawrev-2252	263	12	on	on	ADP
inlawrev-2252	263	13	his	his	PRON
inlawrev-2252	263	14	tax	tax	NOUN
inlawrev-2252	263	15	return	return	NOUN
inlawrev-2252	263	16	for	for	ADP
inlawrev-2252	263	17	the	the	DET
inlawrev-2252	263	18	year	year	NOUN
inlawrev-2252	263	19	.	.	PUNCT
inlawrev-2252	264	1	the	the	DET
inlawrev-2252	264	2	court	court	NOUN
inlawrev-2252	264	3	found	find	VERB
inlawrev-2252	264	4	that	that	SCONJ
inlawrev-2252	264	5	the	the	DET
inlawrev-2252	264	6	transaction	transaction	NOUN
inlawrev-2252	264	7	was	be	AUX
inlawrev-2252	264	8	without	without	ADP
inlawrev-2252	264	9	substance	substance	NOUN
inlawrev-2252	264	10	and	and	CCONJ
inlawrev-2252	264	11	disallowed	disallow	VERB
inlawrev-2252	264	12	the	the	DET
inlawrev-2252	264	13	interest	interest	NOUN
inlawrev-2252	264	14	deduction	deduction	NOUN
inlawrev-2252	264	15	on	on	ADP
inlawrev-2252	264	16	the	the	DET
inlawrev-2252	264	17	theory	theory	NOUN
inlawrev-2252	264	18	that	that	SCONJ
inlawrev-2252	264	19	there	there	PRON
inlawrev-2252	264	20	was	be	VERB
inlawrev-2252	264	21	no	no	DET
inlawrev-2252	264	22	real	real	ADJ
inlawrev-2252	264	23	liability	liability	NOUN
inlawrev-2252	264	24	on	on	ADP
inlawrev-2252	264	25	the	the	DET
inlawrev-2252	264	26	part	part	NOUN
inlawrev-2252	264	27	of	of	ADP
inlawrev-2252	264	28	the	the	DET
inlawrev-2252	264	29	taxpayer	taxpayer	NOUN
inlawrev-2252	264	30	.	.	PUNCT
inlawrev-2252	265	1	i	i	PRON
inlawrev-2252	265	2	1977	1977	NUM
inlawrev-2252	265	3	]	]	PUNCT
inlawrev-2252	265	4	taxation	taxation	NOUN
inlawrev-2252	265	5	of	of	ADP
inlawrev-2252	265	6	interest	interest	NOUN
inlawrev-2252	265	7	-	-	PUNCT
inlawrev-2252	265	8	on	on	ADP
inlawrev-2252	265	9	-	-	PUNCT
inlawrev-2252	265	10	indebtedness	indebtedness	NOUN
inlawrev-2252	265	11	429	429	NUM
inlawrev-2252	265	12	tax	tax	NOUN
inlawrev-2252	265	13	avoidance	avoidance	NOUN
inlawrev-2252	265	14	.	.	PUNCT
inlawrev-2252	266	1	'^	'^	NOUN
inlawrev-2252	266	2	similarly	similarly	ADV
inlawrev-2252	266	3	,	,	PUNCT
inlawrev-2252	266	4	section	section	NOUN
inlawrev-2252	266	5	265(2	265(2	NUM
inlawrev-2252	266	6	)	)	PUNCT
inlawrev-2252	266	7	of	of	ADP
inlawrev-2252	266	8	the	the	DET
inlawrev-2252	266	9	code	code	NOUN
inlawrev-2252	266	10	,	,	PUNCT
inlawrev-2252	266	11	which	which	PRON
inlawrev-2252	266	12	disallows	disallow	VERB
inlawrev-2252	266	13	deductions	deduction	NOUN
inlawrev-2252	266	14	for	for	ADP
inlawrev-2252	266	15	interest	interest	NOUN
inlawrev-2252	266	16	on	on	ADP
inlawrev-2252	266	17	debt	debt	NOUN
inlawrev-2252	266	18	used	use	VERB
inlawrev-2252	266	19	to	to	PART
inlawrev-2252	266	20	purchase	purchase	VERB
inlawrev-2252	266	21	or	or	CCONJ
inlawrev-2252	266	22	carry	carry	VERB
inlawrev-2252	266	23	tax	tax	NOUN
inlawrev-2252	266	24	-	-	PUNCT
inlawrev-2252	266	25	exempt	exempt	ADJ
inlawrev-2252	266	26	securities	security	NOUN
inlawrev-2252	266	27	,	,	PUNCT
inlawrev-2252	266	28	was	be	AUX
inlawrev-2252	266	29	enacted	enact	VERB
inlawrev-2252	266	30	to	to	PART
inlawrev-2252	266	31	prevent	prevent	VERB
inlawrev-2252	266	32	tax	tax	NOUN
inlawrev-2252	266	33	avoidance	avoidance	NOUN
inlawrev-2252	266	34	.	.	PUNCT
inlawrev-2252	267	1	however	however	ADV
inlawrev-2252	267	2	,	,	PUNCT
inlawrev-2252	267	3	the	the	DET
inlawrev-2252	267	4	fact	fact	NOUN
inlawrev-2252	267	5	that	that	SCONJ
inlawrev-2252	267	6	a	a	DET
inlawrev-2252	267	7	person	person	NOUN
inlawrev-2252	267	8	obtained	obtain	VERB
inlawrev-2252	267	9	a	a	DET
inlawrev-2252	267	10	substantial	substantial	ADJ
inlawrev-2252	267	11	economic	economic	ADJ
inlawrev-2252	267	12	advantage	advantage	NOUN
inlawrev-2252	267	13	through	through	ADP
inlawrev-2252	267	14	interest	interest	NOUN
inlawrev-2252	267	15	deduction	deduction	NOUN
inlawrev-2252	267	16	was	be	AUX
inlawrev-2252	267	17	not	not	PART
inlawrev-2252	267	18	sufficient	sufficient	ADJ
inlawrev-2252	267	19	to	to	PART
inlawrev-2252	267	20	cause	cause	VERB
inlawrev-2252	267	21	disallowance/	disallowance/	NOUN
inlawrev-2252	267	22	'	'	NOUN
inlawrev-2252	267	23	*	*	PUNCT
inlawrev-2252	267	24	'	'	PUNCT
inlawrev-2252	267	25	the	the	DET
inlawrev-2252	267	26	disallowance	disallowance	NOUN
inlawrev-2252	267	27	of	of	ADP
inlawrev-2252	267	28	interest	interest	NOUN
inlawrev-2252	267	29	deduction	deduction	NOUN
inlawrev-2252	267	30	in	in	ADP
inlawrev-2252	267	31	h.r	h.r	PROPN
inlawrev-2252	267	32	.	.	PROPN
inlawrev-2252	267	33	7489	7489	NUM
inlawrev-2252	267	34	was	be	AUX
inlawrev-2252	267	35	one	one	NUM
inlawrev-2252	267	36	approach	approach	NOUN
inlawrev-2252	267	37	to	to	ADP
inlawrev-2252	267	38	the	the	DET
inlawrev-2252	267	39	conglomerate	conglomerate	NOUN
inlawrev-2252	267	40	merger	merger	NOUN
inlawrev-2252	267	41	problem	problem	NOUN
inlawrev-2252	267	42	.	.	PUNCT
inlawrev-2252	268	1	the	the	DET
inlawrev-2252	268	2	proposal	proposal	NOUN
inlawrev-2252	268	3	,	,	PUNCT
inlawrev-2252	268	4	however	however	ADV
inlawrev-2252	268	5	,	,	PUNCT
inlawrev-2252	268	6	applied	apply	VERB
inlawrev-2252	268	7	only	only	ADV
inlawrev-2252	268	8	to	to	ADP
inlawrev-2252	268	9	acquisitions	acquisition	NOUN
inlawrev-2252	268	10	of	of	ADP
inlawrev-2252	268	11	stock	stock	NOUN
inlawrev-2252	268	12	,	,	PUNCT
inlawrev-2252	268	13	exempting	exempt	VERB
inlawrev-2252	268	14	acquisitions	acquisition	NOUN
inlawrev-2252	268	15	of	of	ADP
inlawrev-2252	268	16	assets	asset	NOUN
inlawrev-2252	268	17	.	.	PUNCT
inlawrev-2252	269	1	"	"	PUNCT
inlawrev-2252	269	2	^^	^^	CCONJ
inlawrev-2252	269	3	the	the	DET
inlawrev-2252	269	4	disallowance	disallowance	NOUN
inlawrev-2252	269	5	could	could	AUX
inlawrev-2252	269	6	occur	occur	VERB
inlawrev-2252	269	7	with	with	ADP
inlawrev-2252	269	8	respect	respect	NOUN
inlawrev-2252	269	9	to	to	ADP
inlawrev-2252	269	10	any	any	DET
inlawrev-2252	269	11	kind	kind	NOUN
inlawrev-2252	269	12	of	of	ADP
inlawrev-2252	269	13	indebtedness	indebtedness	NOUN
inlawrev-2252	269	14	and	and	CCONJ
inlawrev-2252	269	15	would	would	AUX
inlawrev-2252	269	16	not	not	PART
inlawrev-2252	269	17	depend	depend	VERB
inlawrev-2252	269	18	on	on	ADP
inlawrev-2252	269	19	the	the	DET
inlawrev-2252	269	20	obligation	obligation	NOUN
inlawrev-2252	269	21	's	's	PART
inlawrev-2252	269	22	being	be	AUX
inlawrev-2252	269	23	convertible	convertible	ADJ
inlawrev-2252	269	24	,	,	PUNCT
inlawrev-2252	269	25	subordinated	subordinate	VERB
inlawrev-2252	269	26	,	,	PUNCT
inlawrev-2252	269	27	or	or	CCONJ
inlawrev-2252	269	28	otherwise	otherwise	ADV
inlawrev-2252	269	29	suggestive	suggestive	ADJ
inlawrev-2252	269	30	of	of	ADP
inlawrev-2252	269	31	an	an	DET
inlawrev-2252	269	32	equity	equity	NOUN
inlawrev-2252	269	33	interest	interest	NOUN
inlawrev-2252	269	34	.	.	PUNCT
inlawrev-2252	270	1	there	there	PRON
inlawrev-2252	270	2	was	be	VERB
inlawrev-2252	270	3	no	no	DET
inlawrev-2252	270	4	essential	essential	ADJ
inlawrev-2252	270	5	reason	reason	NOUN
inlawrev-2252	270	6	for	for	ADP
inlawrev-2252	270	7	preserving	preserve	VERB
inlawrev-2252	270	8	this	this	DET
inlawrev-2252	270	9	distinction	distinction	NOUN
inlawrev-2252	270	10	other	other	ADJ
inlawrev-2252	270	11	than	than	ADP
inlawrev-2252	270	12	the	the	DET
inlawrev-2252	270	13	fact	fact	NOUN
inlawrev-2252	270	14	that	that	SCONJ
inlawrev-2252	270	15	an	an	DET
inlawrev-2252	270	16	acquisition	acquisition	NOUN
inlawrev-2252	270	17	of	of	ADP
inlawrev-2252	270	18	assets	asset	NOUN
inlawrev-2252	270	19	requires	require	VERB
inlawrev-2252	270	20	the	the	DET
inlawrev-2252	270	21	imprimatur	imprimatur	NOUN
inlawrev-2252	270	22	of	of	ADP
inlawrev-2252	270	23	the	the	DET
inlawrev-2252	270	24	acquired	acquire	VERB
inlawrev-2252	270	25	corporation	corporation	NOUN
inlawrev-2252	270	26	's	's	PART
inlawrev-2252	270	27	existing	exist	VERB
inlawrev-2252	270	28	managements^	managements^	NUM
inlawrev-2252	270	29	jf	jf	AUX
inlawrev-2252	270	30	the	the	DET
inlawrev-2252	270	31	management	management	NOUN
inlawrev-2252	270	32	consented	consent	VERB
inlawrev-2252	270	33	to	to	ADP
inlawrev-2252	270	34	a	a	DET
inlawrev-2252	270	35	sale	sale	NOUN
inlawrev-2252	270	36	of	of	ADP
inlawrev-2252	270	37	assets	asset	NOUN
inlawrev-2252	270	38	,	,	PUNCT
inlawrev-2252	270	39	h.r	h.r	PROPN
inlawrev-2252	270	40	.	.	PROPN
inlawrev-2252	270	41	7489	7489	NUM
inlawrev-2252	270	42	imposed	impose	VERB
inlawrev-2252	270	43	no	no	DET
inlawrev-2252	270	44	restriction	restriction	NOUN
inlawrev-2252	270	45	on	on	ADP
inlawrev-2252	270	46	the	the	DET
inlawrev-2252	270	47	acquiring	acquire	VERB
inlawrev-2252	270	48	corporation	corporation	NOUN
inlawrev-2252	270	49	's	's	PART
inlawrev-2252	270	50	use	use	NOUN
inlawrev-2252	270	51	of	of	ADP
inlawrev-2252	270	52	borrowed	borrow	VERB
inlawrev-2252	270	53	funds	fund	NOUN
inlawrev-2252	270	54	or	or	CCONJ
inlawrev-2252	270	55	other	other	ADJ
inlawrev-2252	270	56	evidence	evidence	NOUN
inlawrev-2252	270	57	of	of	ADP
inlawrev-2252	270	58	indebtedness	indebtedness	NOUN
inlawrev-2252	270	59	as	as	ADP
inlawrev-2252	270	60	consideration	consideration	NOUN
inlawrev-2252	270	61	.	.	PUNCT
inlawrev-2252	271	1	^^	^^	PUNCT
inlawrev-2252	271	2	if	if	SCONJ
inlawrev-2252	271	3	consent	consent	NOUN
inlawrev-2252	271	4	were	be	AUX
inlawrev-2252	271	5	withheld	withhold	VERB
inlawrev-2252	271	6	,	,	PUNCT
inlawrev-2252	271	7	however	however	ADV
inlawrev-2252	271	8	,	,	PUNCT
inlawrev-2252	271	9	and	and	CCONJ
inlawrev-2252	271	10	the	the	DET
inlawrev-2252	271	11	acquiring	acquire	VERB
inlawrev-2252	271	12	corporation	corporation	NOUN
inlawrev-2252	271	13	appealed	appeal	VERB
inlawrev-2252	271	14	to	to	ADP
inlawrev-2252	271	15	the	the	DET
inlawrev-2252	271	16	target	target	NOUN
inlawrev-2252	271	17	company	company	NOUN
inlawrev-2252	271	18	's	's	PART
inlawrev-2252	271	19	shareholders	shareholder	NOUN
inlawrev-2252	271	20	over	over	ADP
inlawrev-2252	271	21	the	the	DET
inlawrev-2252	271	22	heads	head	NOUN
inlawrev-2252	271	23	of	of	ADP
inlawrev-2252	271	24	its	its	PRON
inlawrev-2252	271	25	management	management	NOUN
inlawrev-2252	271	26	,	,	PUNCT
inlawrev-2252	271	27	the	the	DET
inlawrev-2252	271	28	proposed	propose	VERB
inlawrev-2252	271	29	legislation	legislation	NOUN
inlawrev-2252	271	30	's	's	PART
inlawrev-2252	271	31	disallowance	disallowance	NOUN
inlawrev-2252	271	32	of	of	ADP
inlawrev-2252	271	33	the	the	DET
inlawrev-2252	271	34	interest	interest	NOUN
inlawrev-2252	271	35	deduction	deduction	NOUN
inlawrev-2252	271	36	would	would	AUX
inlawrev-2252	271	37	have	have	AUX
inlawrev-2252	271	38	come	come	VERB
inlawrev-2252	271	39	into	into	ADP
inlawrev-2252	271	40	play.^'^	play.^'^	PROPN
inlawrev-2252	271	41	under	under	ADP
inlawrev-2252	271	42	the	the	DET
inlawrev-2252	271	43	proposed	propose	VERB
inlawrev-2252	271	44	bill	bill	NOUN
inlawrev-2252	271	45	the	the	DET
inlawrev-2252	271	46	deduction	deduction	NOUN
inlawrev-2252	271	47	for	for	ADP
inlawrev-2252	271	48	interest	interest	NOUN
inlawrev-2252	271	49	on	on	ADP
inlawrev-2252	271	50	indebtedness	indebtedness	NOUN
inlawrev-2252	271	51	incurred	incur	VERB
inlawrev-2252	271	52	by	by	ADP
inlawrev-2252	271	53	a	a	DET
inlawrev-2252	271	54	corporation	corporation	NOUN
inlawrev-2252	271	55	acquiring	acquire	VERB
inlawrev-2252	271	56	stock	stock	NOUN
inlawrev-2252	271	57	in	in	ADP
inlawrev-2252	271	58	another	another	PRON
inlawrev-2252	271	59	was	be	AUX
inlawrev-2252	271	60	limited	limit	VERB
inlawrev-2252	271	61	only	only	ADV
inlawrev-2252	271	62	if	if	SCONJ
inlawrev-2252	271	63	more	more	ADJ
inlawrev-2252	271	64	than	than	ADP
inlawrev-2252	271	65	35	35	NUM
inlawrev-2252	271	66	%	%	NOUN
inlawrev-2252	271	67	of	of	ADP
inlawrev-2252	271	68	the	the	DET
inlawrev-2252	271	69	consideration	consideration	NOUN
inlawrev-2252	271	70	for	for	SCONJ
inlawrev-2252	271	71	the	the	DET
inlawrev-2252	271	72	stock	stock	NOUN
inlawrev-2252	271	73	consisted	consist	VERB
inlawrev-2252	271	74	of	of	ADP
inlawrev-2252	271	75	evidences	evidence	NOUN
inlawrev-2252	271	76	of	of	ADP
inlawrev-2252	271	77	indebtedness	indebtedness	NOUN
inlawrev-2252	271	78	of	of	ADP
inlawrev-2252	271	79	the	the	DET
inlawrev-2252	271	80	acquiring	acquire	VERB
inlawrev-2252	271	81	corporation	corporation	NOUN
inlawrev-2252	271	82	or	or	CCONJ
inlawrev-2252	271	83	of	of	ADP
inlawrev-2252	271	84	other	other	ADJ
inlawrev-2252	271	85	"	"	PUNCT
inlawrev-2252	271	86	see	see	VERB
inlawrev-2252	271	87	knetsch	knetsch	PROPN
inlawrev-2252	271	88	v.	v.	PROPN
inlawrev-2252	271	89	united	united	PROPN
inlawrev-2252	271	90	states	states	PROPN
inlawrev-2252	271	91	,	,	PUNCT
inlawrev-2252	271	92	364	364	NUM
inlawrev-2252	271	93	u.s	u.s	PROPN
inlawrev-2252	271	94	.	.	PROPN
inlawrev-2252	271	95	361	361	NUM
inlawrev-2252	271	96	(	(	PUNCT
inlawrev-2252	271	97	1960	1960	NUM
inlawrev-2252	271	98	)	)	PUNCT
inlawrev-2252	271	99	.	.	PUNCT
inlawrev-2252	272	1	a	a	DET
inlawrev-2252	272	2	taxpayer	taxpayer	NOUN
inlawrev-2252	272	3	purchased	purchase	VERB
inlawrev-2252	272	4	an	an	DET
inlawrev-2252	272	5	annuity	annuity	NOUN
inlawrev-2252	272	6	contract	contract	NOUN
inlawrev-2252	272	7	and	and	CCONJ
inlawrev-2252	272	8	each	each	DET
inlawrev-2252	272	9	year	year	NOUN
inlawrev-2252	272	10	would	would	AUX
inlawrev-2252	272	11	borrow	borrow	VERB
inlawrev-2252	272	12	its	its	PRON
inlawrev-2252	272	13	maximum	maximum	ADJ
inlawrev-2252	272	14	cash	cash	NOUN
inlawrev-2252	272	15	value	value	NOUN
inlawrev-2252	272	16	,	,	PUNCT
inlawrev-2252	272	17	prepay	prepay	NOUN
inlawrev-2252	272	18	interest	interest	NOUN
inlawrev-2252	272	19	,	,	PUNCT
inlawrev-2252	272	20	and	and	CCONJ
inlawrev-2252	272	21	execute	execute	VERB
inlawrev-2252	272	22	a	a	DET
inlawrev-2252	272	23	promissory	promissory	ADJ
inlawrev-2252	272	24	note	note	NOUN
inlawrev-2252	272	25	for	for	ADP
inlawrev-2252	272	26	the	the	DET
inlawrev-2252	272	27	alleged	alleged	ADJ
inlawrev-2252	272	28	loan	loan	NOUN
inlawrev-2252	272	29	,	,	PUNCT
inlawrev-2252	272	30	thereby	thereby	ADV
inlawrev-2252	272	31	preventing	prevent	VERB
inlawrev-2252	272	32	the	the	DET
inlawrev-2252	272	33	annuity	annuity	NOUN
inlawrev-2252	272	34	from	from	ADP
inlawrev-2252	272	35	ever	ever	ADV
inlawrev-2252	272	36	building	build	VERB
inlawrev-2252	272	37	any	any	DET
inlawrev-2252	272	38	value	value	NOUN
inlawrev-2252	272	39	.	.	PUNCT
inlawrev-2252	273	1	in	in	ADP
inlawrev-2252	273	2	disallowing	disallow	VERB
inlawrev-2252	273	3	the	the	DET
inlawrev-2252	273	4	interest	interest	NOUN
inlawrev-2252	273	5	deductions	deduction	NOUN
inlawrev-2252	273	6	the	the	DET
inlawrev-2252	273	7	court	court	NOUN
inlawrev-2252	273	8	ruled	rule	VERB
inlawrev-2252	273	9	that	that	SCONJ
inlawrev-2252	273	10	the	the	DET
inlawrev-2252	273	11	arrangement	arrangement	NOUN
inlawrev-2252	273	12	had	have	VERB
inlawrev-2252	273	13	no	no	DET
inlawrev-2252	273	14	economic	economic	ADJ
inlawrev-2252	273	15	significance	significance	NOUN
inlawrev-2252	273	16	other	other	ADJ
inlawrev-2252	273	17	than	than	ADP
inlawrev-2252	273	18	the	the	DET
inlawrev-2252	273	19	generation	generation	NOUN
inlawrev-2252	273	20	of	of	ADP
inlawrev-2252	273	21	tax	tax	NOUN
inlawrev-2252	273	22	deductions	deduction	NOUN
inlawrev-2252	273	23	contrary	contrary	ADJ
inlawrev-2252	273	24	to	to	ADP
inlawrev-2252	273	25	the	the	DET
inlawrev-2252	273	26	intent	intent	NOUN
inlawrev-2252	273	27	of	of	ADP
inlawrev-2252	273	28	congress	congress	PROPN
inlawrev-2252	273	29	.	.	PUNCT
inlawrev-2252	274	1	see	see	VERB
inlawrev-2252	274	2	also	also	ADV
inlawrev-2252	274	3	rothschild	rothschild	PROPN
inlawrev-2252	274	4	v.	v.	PROPN
inlawrev-2252	274	5	united	united	PROPN
inlawrev-2252	274	6	states	states	PROPN
inlawrev-2252	274	7	,	,	PUNCT
inlawrev-2252	274	8	407	407	NUM
inlawrev-2252	274	9	f.2d	f.2d	NOUN
inlawrev-2252	274	10	404	404	NUM
inlawrev-2252	274	11	(	(	PUNCT
inlawrev-2252	274	12	ct	ct	PROPN
inlawrev-2252	274	13	.	.	PROPN
inlawrev-2252	274	14	ci	ci	PROPN
inlawrev-2252	274	15	.	.	PROPN
inlawrev-2252	274	16	1969	1969	NUM
inlawrev-2252	274	17	)	)	PUNCT
inlawrev-2252	274	18	,	,	PUNCT
inlawrev-2252	274	19	in	in	ADP
inlawrev-2252	274	20	which	which	PRON
inlawrev-2252	274	21	the	the	DET
inlawrev-2252	274	22	court	court	NOUN
inlawrev-2252	274	23	denied	deny	VERB
inlawrev-2252	274	24	the	the	DET
inlawrev-2252	274	25	interest	interest	NOUN
inlawrev-2252	274	26	deduction	deduction	NOUN
inlawrev-2252	274	27	of	of	ADP
inlawrev-2252	274	28	the	the	DET
inlawrev-2252	274	29	taxpayer	taxpayer	NOUN
inlawrev-2252	274	30	because	because	SCONJ
inlawrev-2252	274	31	the	the	DET
inlawrev-2252	274	32	transaction	transaction	NOUN
inlawrev-2252	274	33	,	,	PUNCT
inlawrev-2252	274	34	though	though	SCONJ
inlawrev-2252	274	35	more	more	ADJ
inlawrev-2252	274	36	than	than	ADP
inlawrev-2252	274	37	a	a	DET
inlawrev-2252	274	38	sham	sham	NOUN
inlawrev-2252	274	39	,	,	PUNCT
inlawrev-2252	274	40	had	have	VERB
inlawrev-2252	274	41	no	no	DET
inlawrev-2252	274	42	independent	independent	ADJ
inlawrev-2252	274	43	economic	economic	ADJ
inlawrev-2252	274	44	significance	significance	NOUN
inlawrev-2252	274	45	.	.	PUNCT
inlawrev-2252	275	1	^in	^in	ADP
inlawrev-2252	275	2	commissioner	commissioner	PROPN
inlawrev-2252	275	3	v.	v.	PROPN
inlawrev-2252	275	4	brown	brown	PROPN
inlawrev-2252	275	5	,	,	PUNCT
inlawrev-2252	275	6	380	380	NUM
inlawrev-2252	275	7	u.s	u.s	PROPN
inlawrev-2252	275	8	.	.	PROPN
inlawrev-2252	275	9	563	563	NUM
inlawrev-2252	275	10	(	(	PUNCT
inlawrev-2252	275	11	1965	1965	NUM
inlawrev-2252	275	12	)	)	PUNCT
inlawrev-2252	275	13	,	,	PUNCT
inlawrev-2252	275	14	a	a	DET
inlawrev-2252	275	15	lumber	lumber	NOUN
inlawrev-2252	275	16	company	company	NOUN
inlawrev-2252	275	17	sold	sell	VERB
inlawrev-2252	275	18	its	its	PRON
inlawrev-2252	275	19	assets	asset	NOUN
inlawrev-2252	275	20	,	,	PUNCT
inlawrev-2252	275	21	valued	value	VERB
inlawrev-2252	275	22	at	at	ADP
inlawrev-2252	275	23	approximately	approximately	ADV
inlawrev-2252	275	24	$	$	SYM
inlawrev-2252	275	25	1	1	NUM
inlawrev-2252	275	26	million	million	NUM
inlawrev-2252	275	27	,	,	PUNCT
inlawrev-2252	275	28	to	to	ADP
inlawrev-2252	275	29	a	a	DET
inlawrev-2252	275	30	tax	tax	NOUN
inlawrev-2252	275	31	exempt	exempt	ADJ
inlawrev-2252	275	32	organization	organization	NOUN
inlawrev-2252	275	33	for	for	ADP
inlawrev-2252	275	34	approximately	approximately	ADV
inlawrev-2252	275	35	$	$	SYM
inlawrev-2252	275	36	1.3	1.3	NUM
inlawrev-2252	275	37	million	million	NUM
inlawrev-2252	275	38	.	.	PUNCT
inlawrev-2252	276	1	the	the	DET
inlawrev-2252	276	2	remaining	remain	VERB
inlawrev-2252	276	3	$	$	SYM
inlawrev-2252	276	4	300,000	300,000	NUM
inlawrev-2252	276	5	was	be	AUX
inlawrev-2252	276	6	considered	consider	VERB
inlawrev-2252	276	7	the	the	DET
inlawrev-2252	276	8	equivalent	equivalent	NOUN
inlawrev-2252	276	9	of	of	ADP
inlawrev-2252	276	10	interest	interest	NOUN
inlawrev-2252	276	11	.	.	PUNCT
inlawrev-2252	277	1	the	the	DET
inlawrev-2252	277	2	supreme	supreme	PROPN
inlawrev-2252	277	3	court	court	PROPN
inlawrev-2252	277	4	,	,	PUNCT
inlawrev-2252	277	5	in	in	ADP
inlawrev-2252	277	6	a	a	DET
inlawrev-2252	277	7	questionable	questionable	ADJ
inlawrev-2252	277	8	opinion	opinion	NOUN
inlawrev-2252	277	9	,	,	PUNCT
inlawrev-2252	277	10	upheld	uphold	VERB
inlawrev-2252	277	11	this	this	DET
inlawrev-2252	277	12	characterization	characterization	NOUN
inlawrev-2252	277	13	on	on	ADP
inlawrev-2252	277	14	the	the	DET
inlawrev-2252	277	15	theory	theory	NOUN
inlawrev-2252	277	16	that	that	SCONJ
inlawrev-2252	277	17	the	the	DET
inlawrev-2252	277	18	sale	sale	NOUN
inlawrev-2252	277	19	price	price	NOUN
inlawrev-2252	277	20	roughly	roughly	ADV
inlawrev-2252	277	21	approximated	approximate	VERB
inlawrev-2252	277	22	the	the	DET
inlawrev-2252	277	23	fair	fair	ADJ
inlawrev-2252	277	24	market	market	NOUN
inlawrev-2252	277	25	value	value	NOUN
inlawrev-2252	277	26	of	of	ADP
inlawrev-2252	277	27	the	the	DET
inlawrev-2252	277	28	assets	asset	NOUN
inlawrev-2252	277	29	within	within	ADP
inlawrev-2252	277	30	a	a	DET
inlawrev-2252	277	31	"	"	PUNCT
inlawrev-2252	277	32	reasonable	reasonable	ADJ
inlawrev-2252	277	33	range	range	NOUN
inlawrev-2252	277	34	.	.	PUNCT
inlawrev-2252	277	35	"	"	PUNCT
inlawrev-2252	278	1	mr	mr	PROPN
inlawrev-2252	278	2	.	.	PROPN
inlawrev-2252	278	3	justice	justice	PROPN
inlawrev-2252	278	4	harlan	harlan	PROPN
inlawrev-2252	278	5	,	,	PUNCT
inlawrev-2252	278	6	however	however	ADV
inlawrev-2252	278	7	,	,	PUNCT
inlawrev-2252	278	8	observed	observe	VERB
inlawrev-2252	278	9	that	that	SCONJ
inlawrev-2252	278	10	the	the	DET
inlawrev-2252	278	11	charity	charity	NOUN
inlawrev-2252	278	12	obviously	obviously	ADV
inlawrev-2252	278	13	traded	trade	VERB
inlawrev-2252	278	14	on	on	ADP
inlawrev-2252	278	15	its	its	PRON
inlawrev-2252	278	16	tax	tax	NOUN
inlawrev-2252	278	17	exemption	exemption	NOUN
inlawrev-2252	278	18	.	.	PUNCT
inlawrev-2252	279	1	i	i	PRON
inlawrev-2252	279	2	d.	d.	PROPN
inlawrev-2252	279	3	at	at	ADP
inlawrev-2252	279	4	580	580	NUM
inlawrev-2252	279	5	(	(	PUNCT
inlawrev-2252	279	6	concurring	concur	VERB
inlawrev-2252	279	7	opinion	opinion	NOUN
inlawrev-2252	279	8	)	)	PUNCT
inlawrev-2252	279	9	.	.	PUNCT
inlawrev-2252	280	1	51h.r	51h.r	NUM
inlawrev-2252	280	2	.	.	X
inlawrev-2252	280	3	7489	7489	NUM
inlawrev-2252	280	4	,	,	PUNCT
inlawrev-2252	280	5	91st	91st	ADJ
inlawrev-2252	280	6	cong	cong	NOUN
inlawrev-2252	280	7	.	.	PUNCT
inlawrev-2252	280	8	,	,	PUNCT
inlawrev-2252	280	9	1st	1st	ADJ
inlawrev-2252	280	10	sess	sess	NOUN
inlawrev-2252	280	11	.	.	PUNCT
inlawrev-2252	280	12	,	,	PUNCT
inlawrev-2252	280	13	115	115	NUM
inlawrev-2252	280	14	cong	cong	NOUN
inlawrev-2252	280	15	.	.	PUNCT
inlawrev-2252	281	1	rec	rec	PROPN
inlawrev-2252	281	2	.	.	PROPN
inlawrev-2252	281	3	4210	4210	NUM
inlawrev-2252	281	4	(	(	PUNCT
inlawrev-2252	281	5	1969	1969	NUM
inlawrev-2252	281	6	)	)	PUNCT
inlawrev-2252	281	7	.	.	PUNCT
inlawrev-2252	282	1	^^see	^^see	PUNCT
inlawrev-2252	282	2	bittker	bittker	PROPN
inlawrev-2252	282	3	,	,	PUNCT
inlawrev-2252	282	4	supra	supra	PROPN
inlawrev-2252	282	5	note	note	NOUN
inlawrev-2252	282	6	5	5	NUM
inlawrev-2252	282	7	.	.	PUNCT
inlawrev-2252	282	8	^^see	^^see	PROPN
inlawrev-2252	282	9	h.r	h.r	PROPN
inlawrev-2252	282	10	.	.	PROPN
inlawrev-2252	282	11	7489	7489	NUM
inlawrev-2252	282	12	,	,	PUNCT
inlawrev-2252	282	13	91st	91st	ADJ
inlawrev-2252	282	14	cong	cong	NOUN
inlawrev-2252	282	15	.	.	PUNCT
inlawrev-2252	282	16	,	,	PUNCT
inlawrev-2252	282	17	1st	1st	ADJ
inlawrev-2252	282	18	sess	sess	NOUN
inlawrev-2252	282	19	.	.	PUNCT
inlawrev-2252	283	1	,	,	PUNCT
inlawrev-2252	283	2	115	115	NUM
inlawrev-2252	283	3	cong	cong	NOUN
inlawrev-2252	283	4	.	.	PUNCT
inlawrev-2252	284	1	rec	rec	PROPN
inlawrev-2252	284	2	.	.	PROPN
inlawrev-2252	284	3	4210	4210	NUM
inlawrev-2252	284	4	(	(	PUNCT
inlawrev-2252	284	5	1969	1969	NUM
inlawrev-2252	284	6	)	)	PUNCT
inlawrev-2252	284	7	.	.	PUNCT
inlawrev-2252	285	1	430	430	NUM
inlawrev-2252	285	2	indiana	indiana	PROPN
inlawrev-2252	285	3	law	law	PROPN
inlawrev-2252	285	4	review	review	NOUN
inlawrev-2252	285	5	[	[	X
inlawrev-2252	285	6	vol	vol	NOUN
inlawrev-2252	285	7	.	.	PUNCT
inlawrev-2252	286	1	10:419	10:419	NUM
inlawrev-2252	286	2	property	property	NOUN
inlawrev-2252	286	3	attributable	attributable	ADJ
inlawrev-2252	286	4	to	to	PART
inlawrev-2252	286	5	borrowing.^^	borrowing.^^	VERB
inlawrev-2252	286	6	if	if	SCONJ
inlawrev-2252	286	7	such	such	ADJ
inlawrev-2252	286	8	conditions	condition	NOUN
inlawrev-2252	286	9	were	be	AUX
inlawrev-2252	286	10	met	meet	VERB
inlawrev-2252	286	11	,	,	PUNCT
inlawrev-2252	286	12	the	the	DET
inlawrev-2252	286	13	bill	bill	NOUN
inlawrev-2252	286	14	required	require	VERB
inlawrev-2252	286	15	reduction	reduction	NOUN
inlawrev-2252	286	16	of	of	ADP
inlawrev-2252	286	17	the	the	DET
inlawrev-2252	286	18	acquiring	acquire	VERB
inlawrev-2252	286	19	corporation	corporation	NOUN
inlawrev-2252	286	20	's	's	PART
inlawrev-2252	286	21	deduction	deduction	NOUN
inlawrev-2252	286	22	for	for	ADP
inlawrev-2252	286	23	interest	interest	NOUN
inlawrev-2252	286	24	to	to	ADP
inlawrev-2252	286	25	an	an	DET
inlawrev-2252	286	26	amount	amount	NOUN
inlawrev-2252	286	27	obtained	obtain	VERB
inlawrev-2252	286	28	by	by	ADP
inlawrev-2252	286	29	multiplying	multiply	VERB
inlawrev-2252	286	30	the	the	DET
inlawrev-2252	286	31	amount	amount	NOUN
inlawrev-2252	286	32	of	of	ADP
inlawrev-2252	286	33	such	such	ADJ
inlawrev-2252	286	34	interest	interest	NOUN
inlawrev-2252	286	35	by	by	ADP
inlawrev-2252	286	36	a	a	DET
inlawrev-2252	286	37	fraction	fraction	NOUN
inlawrev-2252	286	38	,	,	PUNCT
inlawrev-2252	286	39	the	the	DET
inlawrev-2252	286	40	numerator	numerator	NOUN
inlawrev-2252	286	41	being	be	AUX
inlawrev-2252	286	42	35	35	NUM
inlawrev-2252	286	43	%	%	NOUN
inlawrev-2252	286	44	and	and	CCONJ
inlawrev-2252	286	45	the	the	DET
inlawrev-2252	286	46	denominator	denominator	NOUN
inlawrev-2252	286	47	being	be	AUX
inlawrev-2252	286	48	the	the	DET
inlawrev-2252	286	49	percentage	percentage	NOUN
inlawrev-2252	286	50	of	of	ADP
inlawrev-2252	286	51	the	the	DET
inlawrev-2252	286	52	consideration	consideration	NOUN
inlawrev-2252	286	53	obtained	obtain	VERB
inlawrev-2252	286	54	by	by	ADP
inlawrev-2252	286	55	proscribed	proscribe	VERB
inlawrev-2252	286	56	borrowing	borrowing	NOUN
inlawrev-2252	286	57	.	.	PUNCT
inlawrev-2252	287	1	b.	b.	PROPN
inlawrev-2252	287	2	inadequacies	inadequacy	NOUN
inlawrev-2252	287	3	of	of	ADP
inlawrev-2252	287	4	h.r	h.r	PROPN
inlawrev-2252	287	5	.	.	PROPN
inlawrev-2252	287	6	74	74	NUM
inlawrev-2252	287	7	-	-	SYM
inlawrev-2252	287	8	89	89	NUM
inlawrev-2252	287	9	some	some	DET
inlawrev-2252	287	10	aspects	aspect	NOUN
inlawrev-2252	287	11	of	of	ADP
inlawrev-2252	287	12	h.r	h.r	PROPN
inlawrev-2252	287	13	.	.	PROPN
inlawrev-2252	287	14	7489	7489	NUM
inlawrev-2252	287	15	were	be	AUX
inlawrev-2252	287	16	cause	cause	NOUN
inlawrev-2252	287	17	for	for	ADP
inlawrev-2252	287	18	concern	concern	NOUN
inlawrev-2252	287	19	.	.	PUNCT
inlawrev-2252	288	1	although	although	SCONJ
inlawrev-2252	288	2	one	one	NUM
inlawrev-2252	288	3	aim	aim	NOUN
inlawrev-2252	288	4	of	of	ADP
inlawrev-2252	288	5	the	the	DET
inlawrev-2252	288	6	bill	bill	NOUN
inlawrev-2252	288	7	was	be	AUX
inlawrev-2252	288	8	the	the	DET
inlawrev-2252	288	9	curtailment	curtailment	NOUN
inlawrev-2252	288	10	of	of	ADP
inlawrev-2252	288	11	abuses	abuse	NOUN
inlawrev-2252	288	12	of	of	ADP
inlawrev-2252	288	13	the	the	DET
inlawrev-2252	288	14	merger	merger	NOUN
inlawrev-2252	288	15	tax	tax	NOUN
inlawrev-2252	288	16	subsidies	subsidy	NOUN
inlawrev-2252	288	17	,	,	PUNCT
inlawrev-2252	288	18	the	the	DET
inlawrev-2252	288	19	nature	nature	NOUN
inlawrev-2252	288	20	of	of	ADP
inlawrev-2252	288	21	the	the	DET
inlawrev-2252	288	22	acquiring	acquire	VERB
inlawrev-2252	288	23	corporation	corporation	NOUN
inlawrev-2252	288	24	's	's	PART
inlawrev-2252	288	25	business	business	NOUN
inlawrev-2252	288	26	or	or	CCONJ
inlawrev-2252	288	27	the	the	DET
inlawrev-2252	288	28	amount	amount	NOUN
inlawrev-2252	288	29	of	of	ADP
inlawrev-2252	288	30	stock	stock	NOUN
inlawrev-2252	288	31	acquired	acquire	VERB
inlawrev-2252	288	32	was	be	AUX
inlawrev-2252	288	33	not	not	PART
inlawrev-2252	288	34	taken	take	VERB
inlawrev-2252	288	35	into	into	ADP
inlawrev-2252	288	36	account	account	NOUN
inlawrev-2252	288	37	.	.	PUNCT
inlawrev-2252	289	1	similarly	similarly	ADV
inlawrev-2252	289	2	,	,	PUNCT
inlawrev-2252	289	3	the	the	DET
inlawrev-2252	289	4	proposed	propose	VERB
inlawrev-2252	289	5	bill	bill	NOUN
inlawrev-2252	289	6	would	would	AUX
inlawrev-2252	289	7	not	not	PART
inlawrev-2252	289	8	have	have	AUX
inlawrev-2252	289	9	applied	apply	VERB
inlawrev-2252	289	10	if	if	SCONJ
inlawrev-2252	289	11	the	the	DET
inlawrev-2252	289	12	borrowed	borrow	VERB
inlawrev-2252	289	13	funds	fund	NOUN
inlawrev-2252	289	14	or	or	CCONJ
inlawrev-2252	289	15	debt	debt	NOUN
inlawrev-2252	289	16	securities	security	NOUN
inlawrev-2252	289	17	were	be	AUX
inlawrev-2252	289	18	not	not	PART
inlawrev-2252	289	19	used	use	VERB
inlawrev-2252	289	20	to	to	PART
inlawrev-2252	289	21	acquire	acquire	VERB
inlawrev-2252	289	22	stock	stock	NOUN
inlawrev-2252	289	23	or	or	CCONJ
inlawrev-2252	289	24	if	if	SCONJ
inlawrev-2252	289	25	such	such	ADJ
inlawrev-2252	289	26	securities	security	NOUN
inlawrev-2252	289	27	constituted	constitute	VERB
inlawrev-2252	289	28	no	no	DET
inlawrev-2252	289	29	more	more	ADJ
inlawrev-2252	289	30	than	than	ADP
inlawrev-2252	289	31	35	35	NUM
inlawrev-2252	289	32	%	%	NOUN
inlawrev-2252	289	33	of	of	ADP
inlawrev-2252	289	34	the	the	DET
inlawrev-2252	289	35	consideration	consideration	NOUN
inlawrev-2252	289	36	.	.	PUNCT
inlawrev-2252	290	1	this	this	DET
inlawrev-2252	290	2	35	35	NUM
inlawrev-2252	290	3	%	%	NOUN
inlawrev-2252	290	4	provision	provision	NOUN
inlawrev-2252	290	5	would	would	AUX
inlawrev-2252	290	6	have	have	AUX
inlawrev-2252	290	7	applied	apply	VERB
inlawrev-2252	290	8	equally	equally	ADV
inlawrev-2252	290	9	to	to	ADP
inlawrev-2252	290	10	large	large	ADJ
inlawrev-2252	290	11	and	and	CCONJ
inlawrev-2252	290	12	small	small	ADJ
inlawrev-2252	290	13	business	business	NOUN
inlawrev-2252	290	14	acquisitions	acquisition	NOUN
inlawrev-2252	290	15	.	.	PUNCT
inlawrev-2252	291	1	thus	thus	ADV
inlawrev-2252	291	2	,	,	PUNCT
inlawrev-2252	291	3	the	the	DET
inlawrev-2252	291	4	bill	bill	NOUN
inlawrev-2252	291	5	required	require	VERB
inlawrev-2252	291	6	the	the	DET
inlawrev-2252	291	7	denial	denial	NOUN
inlawrev-2252	291	8	of	of	ADP
inlawrev-2252	291	9	an	an	DET
inlawrev-2252	291	10	interest	interest	NOUN
inlawrev-2252	291	11	deduction	deduction	NOUN
inlawrev-2252	291	12	if	if	SCONJ
inlawrev-2252	291	13	a	a	DET
inlawrev-2252	291	14	small	small	ADJ
inlawrev-2252	291	15	acquisition	acquisition	NOUN
inlawrev-2252	291	16	were	be	AUX
inlawrev-2252	291	17	accomplished	accomplish	VERB
inlawrev-2252	291	18	by	by	ADP
inlawrev-2252	291	19	mortgaging	mortgage	VERB
inlawrev-2252	291	20	the	the	DET
inlawrev-2252	291	21	assets	asset	NOUN
inlawrev-2252	291	22	of	of	ADP
inlawrev-2252	291	23	the	the	DET
inlawrev-2252	291	24	business	business	NOUN
inlawrev-2252	291	25	to	to	PART
inlawrev-2252	291	26	be	be	AUX
inlawrev-2252	291	27	acquired	acquire	VERB
inlawrev-2252	291	28	in	in	ADP
inlawrev-2252	291	29	order	order	NOUN
inlawrev-2252	291	30	to	to	PART
inlawrev-2252	291	31	pay	pay	VERB
inlawrev-2252	291	32	cash	cash	NOUN
inlawrev-2252	291	33	to	to	ADP
inlawrev-2252	291	34	the	the	DET
inlawrev-2252	291	35	seller	seller	NOUN
inlawrev-2252	291	36	.	.	PUNCT
inlawrev-2252	292	1	the	the	DET
inlawrev-2252	292	2	bill	bill	NOUN
inlawrev-2252	292	3	's	's	PART
inlawrev-2252	292	4	application	application	NOUN
inlawrev-2252	292	5	solely	solely	ADV
inlawrev-2252	292	6	to	to	ADP
inlawrev-2252	292	7	stock	stock	NOUN
inlawrev-2252	292	8	acquisitions	acquisition	NOUN
inlawrev-2252	292	9	was	be	AUX
inlawrev-2252	292	10	arguably	arguably	ADV
inlawrev-2252	292	11	less	less	ADJ
inlawrev-2252	292	12	than	than	ADP
inlawrev-2252	292	13	logical	logical	ADJ
inlawrev-2252	292	14	from	from	ADP
inlawrev-2252	292	15	a	a	DET
inlawrev-2252	292	16	policy	policy	NOUN
inlawrev-2252	292	17	standpoint	standpoint	NOUN
inlawrev-2252	292	18	.	.	PUNCT
inlawrev-2252	293	1	also	also	ADV
inlawrev-2252	293	2	a	a	DET
inlawrev-2252	293	3	tracing	trace	VERB
inlawrev-2252	293	4	problem	problem	NOUN
inlawrev-2252	293	5	may	may	AUX
inlawrev-2252	293	6	exist	exist	VERB
inlawrev-2252	293	7	in	in	ADP
inlawrev-2252	293	8	determining	determine	VERB
inlawrev-2252	293	9	whether	whether	SCONJ
inlawrev-2252	293	10	the	the	DET
inlawrev-2252	293	11	consideration	consideration	NOUN
inlawrev-2252	293	12	used	use	VERB
inlawrev-2252	293	13	for	for	ADP
inlawrev-2252	293	14	acquisition	acquisition	NOUN
inlawrev-2252	293	15	is	be	AUX
inlawrev-2252	293	16	debt	debt	NOUN
inlawrev-2252	293	17	or	or	CCONJ
inlawrev-2252	293	18	other	other	ADJ
inlawrev-2252	293	19	property	property	NOUN
inlawrev-2252	293	20	attributable	attributable	ADJ
inlawrev-2252	293	21	to	to	PART
inlawrev-2252	293	22	borrowing.^^	borrowing.^^	VERB
inlawrev-2252	293	23	for	for	ADP
inlawrev-2252	293	24	example	example	NOUN
inlawrev-2252	293	25	,	,	PUNCT
inlawrev-2252	293	26	if	if	SCONJ
inlawrev-2252	293	27	a	a	DET
inlawrev-2252	293	28	corporate	corporate	ADJ
inlawrev-2252	293	29	taxpayer	taxpayer	NOUN
inlawrev-2252	293	30	invests	invest	NOUN
inlawrev-2252	293	31	borrowed	borrow	VERB
inlawrev-2252	293	32	funds	fund	NOUN
inlawrev-2252	293	33	in	in	ADP
inlawrev-2252	293	34	equipment	equipment	NOUN
inlawrev-2252	293	35	that	that	PRON
inlawrev-2252	293	36	is	be	AUX
inlawrev-2252	293	37	not	not	PART
inlawrev-2252	293	38	essential	essential	ADJ
inlawrev-2252	293	39	to	to	ADP
inlawrev-2252	293	40	its	its	PRON
inlawrev-2252	293	41	current	current	ADJ
inlawrev-2252	293	42	operations	operation	NOUN
inlawrev-2252	293	43	,	,	PUNCT
inlawrev-2252	293	44	thereby	thereby	ADV
inlawrev-2252	293	45	allowing	allow	VERB
inlawrev-2252	293	46	unexpended	unexpended	ADJ
inlawrev-2252	293	47	cash	cash	NOUN
inlawrev-2252	293	48	on	on	ADP
inlawrev-2252	293	49	hand	hand	NOUN
inlawrev-2252	293	50	to	to	PART
inlawrev-2252	293	51	be	be	AUX
inlawrev-2252	293	52	used	use	VERB
inlawrev-2252	293	53	for	for	ADP
inlawrev-2252	293	54	a	a	DET
inlawrev-2252	293	55	stock	stock	NOUN
inlawrev-2252	293	56	acquisition	acquisition	NOUN
inlawrev-2252	293	57	,	,	PUNCT
inlawrev-2252	293	58	it	it	PRON
inlawrev-2252	293	59	might	might	AUX
inlawrev-2252	293	60	be	be	AUX
inlawrev-2252	293	61	difficult	difficult	ADJ
inlawrev-2252	293	62	to	to	PART
inlawrev-2252	293	63	attribute	attribute	VERB
inlawrev-2252	293	64	the	the	DET
inlawrev-2252	293	65	consideration	consideration	NOUN
inlawrev-2252	293	66	for	for	ADP
inlawrev-2252	293	67	the	the	DET
inlawrev-2252	293	68	acquisition	acquisition	NOUN
inlawrev-2252	293	69	to	to	ADP
inlawrev-2252	293	70	borrowing	borrow	VERB
inlawrev-2252	293	71	.	.	PUNCT
inlawrev-2252	294	1	the	the	DET
inlawrev-2252	294	2	bill	bill	NOUN
inlawrev-2252	294	3	did	do	AUX
inlawrev-2252	294	4	not	not	PART
inlawrev-2252	294	5	require	require	VERB
inlawrev-2252	294	6	that	that	SCONJ
inlawrev-2252	294	7	controlling	control	VERB
inlawrev-2252	294	8	interest	interest	NOUN
inlawrev-2252	294	9	in	in	ADP
inlawrev-2252	294	10	the	the	DET
inlawrev-2252	294	11	acquired	acquire	VERB
inlawrev-2252	294	12	corporation	corporation	NOUN
inlawrev-2252	294	13	be	be	AUX
inlawrev-2252	294	14	obtained	obtain	VERB
inlawrev-2252	294	15	before	before	ADP
inlawrev-2252	294	16	denial	denial	NOUN
inlawrev-2252	294	17	of	of	ADP
inlawrev-2252	294	18	the	the	DET
inlawrev-2252	294	19	deduction	deduction	NOUN
inlawrev-2252	294	20	.	.	PUNCT
inlawrev-2252	295	1	thus	thus	ADV
inlawrev-2252	295	2	,	,	PUNCT
inlawrev-2252	295	3	the	the	DET
inlawrev-2252	295	4	bill	bill	NOUN
inlawrev-2252	295	5	would	would	AUX
inlawrev-2252	295	6	have	have	AUX
inlawrev-2252	295	7	resulted	result	VERB
inlawrev-2252	295	8	in	in	ADP
inlawrev-2252	295	9	interest	interest	NOUN
inlawrev-2252	295	10	deduction	deduction	NOUN
inlawrev-2252	295	11	denial	denial	NOUN
inlawrev-2252	295	12	to	to	AUX
inlawrev-2252	295	13	alleged	allege	VERB
inlawrev-2252	295	14	legitimate	legitimate	ADJ
inlawrev-2252	295	15	transactions	transaction	NOUN
inlawrev-2252	295	16	not	not	PART
inlawrev-2252	295	17	associated	associate	VERB
inlawrev-2252	295	18	with	with	ADP
inlawrev-2252	295	19	tax	tax	NOUN
inlawrev-2252	295	20	abuses	abuse	NOUN
inlawrev-2252	295	21	or	or	CCONJ
inlawrev-2252	295	22	the	the	DET
inlawrev-2252	295	23	conglomerate	conglomerate	NOUN
inlawrev-2252	295	24	merger	merger	NOUN
inlawrev-2252	295	25	problem	problem	NOUN
inlawrev-2252	295	26	.	.	PUNCT
inlawrev-2252	296	1	h.r	h.r	PROPN
inlawrev-2252	296	2	.	.	PROPN
inlawrev-2252	296	3	7489	7489	NUM
inlawrev-2252	296	4	also	also	ADV
inlawrev-2252	296	5	failed	fail	VERB
inlawrev-2252	296	6	to	to	PART
inlawrev-2252	296	7	distinguish	distinguish	VERB
inlawrev-2252	296	8	between	between	ADP
inlawrev-2252	296	9	the	the	DET
inlawrev-2252	296	10	^^see	^^see	ADJ
inlawrev-2252	296	11	sax	sax	NOUN
inlawrev-2252	296	12	,	,	PUNCT
inlawrev-2252	296	13	supra	supra	PROPN
inlawrev-2252	296	14	note	note	NOUN
inlawrev-2252	296	15	5	5	NUM
inlawrev-2252	296	16	,	,	PUNCT
inlawrev-2252	296	17	at	at	ADP
inlawrev-2252	296	18	253	253	NUM
inlawrev-2252	296	19	-	-	SYM
inlawrev-2252	296	20	54	54	NUM
inlawrev-2252	296	21	,	,	PUNCT
inlawrev-2252	296	22	for	for	ADP
inlawrev-2252	296	23	a	a	DET
inlawrev-2252	296	24	discussion	discussion	NOUN
inlawrev-2252	296	25	of	of	ADP
inlawrev-2252	296	26	practical	practical	ADJ
inlawrev-2252	296	27	considerations	consideration	NOUN
inlawrev-2252	296	28	involved	involve	VERB
inlawrev-2252	296	29	in	in	ADP
inlawrev-2252	296	30	the	the	DET
inlawrev-2252	296	31	35	35	NUM
inlawrev-2252	296	32	%	%	NOUN
inlawrev-2252	296	33	consideration	consideration	NOUN
inlawrev-2252	296	34	test	test	NOUN
inlawrev-2252	296	35	.	.	PUNCT
inlawrev-2252	297	1	66see	66see	NOUN
inlawrev-2252	297	2	,	,	PUNCT
inlawrev-2252	297	3	e.g.	e.g.	ADV
inlawrev-2252	297	4	,	,	PUNCT
inlawrev-2252	297	5	leslie	leslie	PROPN
inlawrev-2252	297	6	v.	v.	PROPN
inlawrev-2252	297	7	commissioner	commissioner	PROPN
inlawrev-2252	297	8	,	,	PUNCT
inlawrev-2252	297	9	413	413	NUM
inlawrev-2252	297	10	f.2d	f.2d	ADP
inlawrev-2252	297	11	636	636	NUM
inlawrev-2252	297	12	(	(	PUNCT
inlawrev-2252	297	13	2d	2d	NUM
inlawrev-2252	297	14	cir	cir	NOUN
inlawrev-2252	297	15	.	.	PROPN
inlawrev-2252	297	16	1969	1969	NUM
inlawrev-2252	297	17	)	)	PUNCT
inlawrev-2252	297	18	,	,	PUNCT
inlawrev-2252	297	19	in	in	ADP
inlawrev-2252	297	20	which	which	PRON
inlawrev-2252	297	21	the	the	DET
inlawrev-2252	297	22	court	court	NOUN
inlawrev-2252	297	23	disallowed	disallow	VERB
inlawrev-2252	297	24	a	a	DET
inlawrev-2252	297	25	portion	portion	NOUN
inlawrev-2252	297	26	of	of	ADP
inlawrev-2252	297	27	an	an	DET
inlawrev-2252	297	28	interest	interest	NOUN
inlawrev-2252	297	29	deduction	deduction	NOUN
inlawrev-2252	297	30	where	where	SCONJ
inlawrev-2252	297	31	the	the	DET
inlawrev-2252	297	32	taxpayer	taxpayer	NOUN
inlawrev-2252	297	33	-	-	PUNCT
inlawrev-2252	297	34	partner	partner	NOUN
inlawrev-2252	297	35	in	in	ADP
inlawrev-2252	297	36	an	an	DET
inlawrev-2252	297	37	investment	investment	NOUN
inlawrev-2252	297	38	house	house	NOUN
inlawrev-2252	297	39	purchased	purchase	VERB
inlawrev-2252	297	40	and	and	CCONJ
inlawrev-2252	297	41	sold	sell	VERB
inlawrev-2252	297	42	tax	tax	NOUN
inlawrev-2252	297	43	-	-	PUNCT
inlawrev-2252	297	44	exempt	exempt	ADJ
inlawrev-2252	297	45	securities	security	NOUN
inlawrev-2252	297	46	as	as	ADP
inlawrev-2252	297	47	part	part	NOUN
inlawrev-2252	297	48	of	of	ADP
inlawrev-2252	297	49	its	its	PRON
inlawrev-2252	297	50	business	business	NOUN
inlawrev-2252	297	51	,	,	PUNCT
inlawrev-2252	297	52	while	while	SCONJ
inlawrev-2252	297	53	at	at	ADP
inlawrev-2252	297	54	the	the	DET
inlawrev-2252	297	55	same	same	ADJ
inlawrev-2252	297	56	time	time	NOUN
inlawrev-2252	297	57	borrowing	borrow	VERB
inlawrev-2252	297	58	to	to	PART
inlawrev-2252	297	59	finance	finance	VERB
inlawrev-2252	297	60	customers	customer	NOUN
inlawrev-2252	297	61	'	'	PART
inlawrev-2252	297	62	purchases	purchase	NOUN
inlawrev-2252	297	63	of	of	ADP
inlawrev-2252	297	64	securities	security	NOUN
inlawrev-2252	297	65	in	in	ADP
inlawrev-2252	297	66	margin	margin	NOUN
inlawrev-2252	297	67	accounts	account	NOUN
inlawrev-2252	297	68	.	.	PUNCT
inlawrev-2252	298	1	although	although	SCONJ
inlawrev-2252	298	2	the	the	DET
inlawrev-2252	298	3	tax	tax	NOUN
inlawrev-2252	298	4	-	-	PUNCT
inlawrev-2252	298	5	exempt	exempt	ADJ
inlawrev-2252	298	6	securities	security	NOUN
inlawrev-2252	298	7	were	be	AUX
inlawrev-2252	298	8	not	not	PART
inlawrev-2252	298	9	used	use	VERB
inlawrev-2252	298	10	to	to	PART
inlawrev-2252	298	11	secure	secure	VERB
inlawrev-2252	298	12	the	the	DET
inlawrev-2252	298	13	borrowings	borrowing	NOUN
inlawrev-2252	298	14	and	and	CCONJ
inlawrev-2252	298	15	the	the	DET
inlawrev-2252	298	16	borrowed	borrow	VERB
inlawrev-2252	298	17	money	money	NOUN
inlawrev-2252	298	18	was	be	AUX
inlawrev-2252	298	19	not	not	PART
inlawrev-2252	298	20	"	"	PUNCT
inlawrev-2252	298	21	directly	directly	ADV
inlawrev-2252	298	22	traceable	traceable	ADJ
inlawrev-2252	298	23	"	"	PUNCT
inlawrev-2252	298	24	to	to	ADP
inlawrev-2252	298	25	the	the	DET
inlawrev-2252	298	26	continued	continue	VERB
inlawrev-2252	298	27	holding	holding	NOUN
inlawrev-2252	298	28	of	of	ADP
inlawrev-2252	298	29	the	the	DET
inlawrev-2252	298	30	tax	tax	NOUN
inlawrev-2252	298	31	-	-	PUNCT
inlawrev-2252	298	32	exempt	exempt	ADJ
inlawrev-2252	298	33	securities	security	NOUN
inlawrev-2252	298	34	,	,	PUNCT
inlawrev-2252	298	35	the	the	DET
inlawrev-2252	298	36	borrowing	borrowing	NOUN
inlawrev-2252	298	37	was	be	AUX
inlawrev-2252	298	38	related	relate	VERB
inlawrev-2252	298	39	to	to	ADP
inlawrev-2252	298	40	the	the	DET
inlawrev-2252	298	41	brokerage	brokerage	NOUN
inlawrev-2252	298	42	house	house	NOUN
inlawrev-2252	298	43	's	's	PART
inlawrev-2252	298	44	entire	entire	ADJ
inlawrev-2252	298	45	business	business	NOUN
inlawrev-2252	298	46	activity	activity	NOUN
inlawrev-2252	298	47	which	which	PRON
inlawrev-2252	298	48	included	include	VERB
inlawrev-2252	298	49	the	the	DET
inlawrev-2252	298	50	holding	holding	NOUN
inlawrev-2252	298	51	of	of	ADP
inlawrev-2252	298	52	tax	tax	NOUN
inlawrev-2252	298	53	-	-	PUNCT
inlawrev-2252	298	54	exempt	exempt	ADJ
inlawrev-2252	298	55	securities	security	NOUN
inlawrev-2252	298	56	.	.	PUNCT
inlawrev-2252	299	1	see	see	VERB
inlawrev-2252	299	2	also	also	ADV
inlawrev-2252	299	3	wynn	wynn	PROPN
inlawrev-2252	299	4	v.	v.	PROPN
inlawrev-2252	299	5	united	united	PROPN
inlawrev-2252	299	6	states	states	PROPN
inlawrev-2252	299	7	,	,	PUNCT
inlawrev-2252	299	8	411	411	NUM
inlawrev-2252	299	9	f.2d	f.2d	ADP
inlawrev-2252	299	10	614	614	NUM
inlawrev-2252	299	11	(	(	PUNCT
inlawrev-2252	299	12	3d	3d	NUM
inlawrev-2252	299	13	cir	cir	NOUN
inlawrev-2252	299	14	.	.	PROPN
inlawrev-2252	299	15	1969	1969	NUM
inlawrev-2252	299	16	)	)	PUNCT
inlawrev-2252	299	17	.	.	PUNCT
inlawrev-2252	300	1	1977	1977	NUM
inlawrev-2252	300	2	]	]	PUNCT
inlawrev-2252	300	3	taxation	taxation	NOUN
inlawrev-2252	300	4	of	of	ADP
inlawrev-2252	300	5	interest	interest	NOUN
inlawrev-2252	300	6	-	-	PUNCT
inlawrev-2252	300	7	on	on	ADP
inlawrev-2252	300	8	-	-	PUNCT
inlawrev-2252	300	9	indebtedness	indebtedness	NOUN
inlawrev-2252	300	10	431	431	NUM
inlawrev-2252	300	11	various	various	ADJ
inlawrev-2252	300	12	purposes	purpose	NOUN
inlawrev-2252	300	13	for	for	ADP
inlawrev-2252	300	14	which	which	PRON
inlawrev-2252	300	15	corporations	corporation	NOUN
inlawrev-2252	300	16	may	may	AUX
inlawrev-2252	300	17	seek	seek	VERB
inlawrev-2252	300	18	to	to	PART
inlawrev-2252	300	19	gain	gain	VERB
inlawrev-2252	300	20	control	control	NOUN
inlawrev-2252	300	21	of	of	ADP
inlawrev-2252	300	22	others	other	NOUN
inlawrev-2252	300	23	.	.	PUNCT
inlawrev-2252	301	1	for	for	ADP
inlawrev-2252	301	2	example	example	NOUN
inlawrev-2252	301	3	,	,	PUNCT
inlawrev-2252	301	4	the	the	DET
inlawrev-2252	301	5	acquiring	acquire	VERB
inlawrev-2252	301	6	corporation	corporation	NOUN
inlawrev-2252	301	7	may	may	AUX
inlawrev-2252	301	8	seek	seek	VERB
inlawrev-2252	301	9	control	control	NOUN
inlawrev-2252	301	10	of	of	ADP
inlawrev-2252	301	11	other	other	ADJ
inlawrev-2252	301	12	companies	company	NOUN
inlawrev-2252	301	13	solely	solely	ADV
inlawrev-2252	301	14	to	to	PART
inlawrev-2252	301	15	avail	avail	VERB
inlawrev-2252	301	16	itself	itself	PRON
inlawrev-2252	301	17	of	of	ADP
inlawrev-2252	301	18	tax	tax	NOUN
inlawrev-2252	301	19	advantages	advantage	NOUN
inlawrev-2252	301	20	other	other	ADJ
inlawrev-2252	301	21	than	than	ADP
inlawrev-2252	301	22	interest	interest	NOUN
inlawrev-2252	301	23	deductions	deduction	NOUN
inlawrev-2252	301	24	,	,	PUNCT
inlawrev-2252	301	25	such	such	ADJ
inlawrev-2252	301	26	as	as	ADP
inlawrev-2252	301	27	the	the	DET
inlawrev-2252	301	28	tax	tax	NOUN
inlawrev-2252	301	29	-	-	PUNCT
inlawrev-2252	301	30	free	free	ADJ
inlawrev-2252	301	31	liquidation	liquidation	NOUN
inlawrev-2252	301	32	of	of	ADP
inlawrev-2252	301	33	a	a	DET
inlawrev-2252	301	34	subsidiary	subsidiary	ADJ
inlawrev-2252	301	35	corporation	corporation	NOUN
inlawrev-2252	301	36	under	under	ADP
inlawrev-2252	301	37	section	section	NOUN
inlawrev-2252	301	38	332,^	332,^	NUM
inlawrev-2252	301	39	"	"	PUNCT
inlawrev-2252	301	40	qualification	qualification	NOUN
inlawrev-2252	301	41	for	for	ADP
inlawrev-2252	301	42	section	section	NOUN
inlawrev-2252	301	43	1563	1563	NUM
inlawrev-2252	301	44	controlled	control	VERB
inlawrev-2252	301	45	-	-	PUNCT
inlawrev-2252	301	46	group	group	NOUN
inlawrev-2252	301	47	surtax	surtax	NOUN
inlawrev-2252	301	48	exemptions	exemption	NOUN
inlawrev-2252	301	49	.	.	PUNCT
inlawrev-2252	301	50	^^	^^	PUNCT
inlawrev-2252	301	51	and	and	CCONJ
inlawrev-2252	301	52	section	section	NOUN
inlawrev-2252	301	53	1504	1504	NUM
inlawrev-2252	301	54	affiliatedgroup	affiliatedgroup	PROPN
inlawrev-2252	301	55	status	status	NOUN
inlawrev-2252	301	56	for	for	ADP
inlawrev-2252	301	57	section	section	NOUN
inlawrev-2252	301	58	243	243	NUM
inlawrev-2252	301	59	tax	tax	NOUN
inlawrev-2252	301	60	-	-	PUNCT
inlawrev-2252	301	61	free	free	ADJ
inlawrev-2252	301	62	intercorporate	intercorporate	ADJ
inlawrev-2252	301	63	dividends.^^	dividends.^^	NOUN
inlawrev-2252	301	64	as	as	ADP
inlawrev-2252	301	65	a	a	DET
inlawrev-2252	301	66	last	last	ADJ
inlawrev-2252	301	67	major	major	ADJ
inlawrev-2252	301	68	problem	problem	NOUN
inlawrev-2252	301	69	,	,	PUNCT
inlawrev-2252	301	70	the	the	DET
inlawrev-2252	301	71	proposed	propose	VERB
inlawrev-2252	301	72	bill	bill	NOUN
inlawrev-2252	301	73	contained	contain	VERB
inlawrev-2252	301	74	no	no	DET
inlawrev-2252	301	75	provision	provision	NOUN
inlawrev-2252	301	76	to	to	PART
inlawrev-2252	301	77	avoid	avoid	VERB
inlawrev-2252	301	78	"	"	PUNCT
inlawrev-2252	301	79	creeping	creep	VERB
inlawrev-2252	301	80	"	"	PUNCT
inlawrev-2252	301	81	acquisition	acquisition	NOUN
inlawrev-2252	301	82	,	,	PUNCT
inlawrev-2252	301	83	the	the	DET
inlawrev-2252	301	84	acquiring	acquiring	NOUN
inlawrev-2252	301	85	of	of	ADP
inlawrev-2252	301	86	a	a	DET
inlawrev-2252	301	87	target	target	NOUN
inlawrev-2252	301	88	corporation	corporation	NOUN
inlawrev-2252	301	89	through	through	ADP
inlawrev-2252	301	90	piecemeal	piecemeal	ADJ
inlawrev-2252	301	91	acquisition	acquisition	NOUN
inlawrev-2252	301	92	of	of	ADP
inlawrev-2252	301	93	stock	stock	NOUN
inlawrev-2252	301	94	or	or	CCONJ
inlawrev-2252	301	95	assets	asset	NOUN
inlawrev-2252	301	96	.	.	PUNCT
inlawrev-2252	302	1	c.	c.	PROPN
inlawrev-2252	302	2	h.r	h.r	PROPN
inlawrev-2252	302	3	.	.	PROPN
inlawrev-2252	303	1	1s270	1s270	NUM
inlawrev-2252	303	2	:	:	PUNCT
inlawrev-2252	303	3	the	the	DET
inlawrev-2252	303	4	legislative	legislative	ADJ
inlawrev-2252	303	5	alternative	alternative	NOUN
inlawrev-2252	303	6	to	to	ADP
inlawrev-2252	303	7	h.r	h.r	PROPN
inlawrev-2252	303	8	.	.	PROPN
inlawrev-2252	303	9	7	7	NUM
inlawrev-2252	303	10	^	^	SYM
inlawrev-2252	303	11	89	89	NUM
inlawrev-2252	303	12	sections	section	NOUN
inlawrev-2252	303	13	411	411	NUM
inlawrev-2252	303	14	through	through	ADP
inlawrev-2252	303	15	415	415	NUM
inlawrev-2252	303	16	of	of	ADP
inlawrev-2252	303	17	h.r	h.r	PROPN
inlawrev-2252	303	18	.	.	PROPN
inlawrev-2252	303	19	13270	13270	NUM
inlawrev-2252	303	20	.	.	PUNCT
inlawrev-2252	304	1	which	which	PRON
inlawrev-2252	304	2	added	add	VERB
inlawrev-2252	304	3	sections	section	NOUN
inlawrev-2252	304	4	279	279	NUM
inlawrev-2252	304	5	and	and	CCONJ
inlawrev-2252	304	6	385	385	NUM
inlawrev-2252	304	7	to	to	ADP
inlawrev-2252	304	8	the	the	DET
inlawrev-2252	304	9	code,^^	code,^^	NOUN
inlawrev-2252	304	10	were	be	AUX
inlawrev-2252	304	11	passed	pass	VERB
inlawrev-2252	304	12	by	by	ADP
inlawrev-2252	304	13	the	the	DET
inlawrev-2252	304	14	house	house	PROPN
inlawrev-2252	304	15	of	of	ADP
inlawrev-2252	304	16	representatives	representative	NOUN
inlawrev-2252	304	17	in	in	ADP
inlawrev-2252	304	18	lieu	lieu	NOUN
inlawrev-2252	304	19	of	of	ADP
inlawrev-2252	304	20	h.r	h.r	PROPN
inlawrev-2252	304	21	.	.	PROPN
inlawrev-2252	304	22	7489	7489	NUM
inlawrev-2252	304	23	.	.	PUNCT
inlawrev-2252	305	1	while	while	SCONJ
inlawrev-2252	305	2	h.r	h.r	PROPN
inlawrev-2252	305	3	.	.	PROPN
inlawrev-2252	305	4	7489	7489	NUM
inlawrev-2252	305	5	was	be	AUX
inlawrev-2252	305	6	,	,	PUNCT
inlawrev-2252	305	7	in	in	ADP
inlawrev-2252	305	8	some	some	DET
inlawrev-2252	305	9	respects	respect	NOUN
inlawrev-2252	305	10	,	,	PUNCT
inlawrev-2252	305	11	too	too	ADV
inlawrev-2252	305	12	broad	broad	ADJ
inlawrev-2252	305	13	,	,	PUNCT
inlawrev-2252	305	14	its	its	PRON
inlawrev-2252	305	15	successor	successor	NOUN
inlawrev-2252	305	16	is	be	AUX
inlawrev-2252	305	17	arguably	arguably	ADV
inlawrev-2252	305	18	too	too	ADV
inlawrev-2252	305	19	narrow	narrow	ADJ
inlawrev-2252	305	20	in	in	SCONJ
inlawrev-2252	305	21	that	that	SCONJ
inlawrev-2252	305	22	it	it	PRON
inlawrev-2252	305	23	is	be	AUX
inlawrev-2252	305	24	directed	direct	VERB
inlawrev-2252	305	25	at	at	ADP
inlawrev-2252	305	26	a	a	DET
inlawrev-2252	305	27	specific	specific	ADJ
inlawrev-2252	305	28	method	method	NOUN
inlawrev-2252	305	29	of	of	ADP
inlawrev-2252	305	30	effecting	effect	VERB
inlawrev-2252	305	31	corporate	corporate	ADJ
inlawrev-2252	305	32	acquisitions	acquisition	NOUN
inlawrev-2252	305	33	.	.	PUNCT
inlawrev-2252	306	1	instead	instead	ADV
inlawrev-2252	306	2	of	of	ADP
inlawrev-2252	306	3	being	be	AUX
inlawrev-2252	306	4	directed	direct	VERB
inlawrev-2252	306	5	at	at	ADP
inlawrev-2252	306	6	tax	tax	NOUN
inlawrev-2252	306	7	abuse	abuse	NOUN
inlawrev-2252	306	8	generally	generally	ADV
inlawrev-2252	306	9	,	,	PUNCT
inlawrev-2252	306	10	the	the	DET
inlawrev-2252	306	11	section	section	NOUN
inlawrev-2252	306	12	seems	seem	VERB
inlawrev-2252	306	13	specifically	specifically	ADV
inlawrev-2252	306	14	aimed	aim	VERB
inlawrev-2252	306	15	at	at	ADP
inlawrev-2252	306	16	removing	remove	VERB
inlawrev-2252	306	17	a	a	DET
inlawrev-2252	306	18	significant	significant	ADJ
inlawrev-2252	306	19	tax	tax	NOUN
inlawrev-2252	306	20	benefit	benefit	NOUN
inlawrev-2252	306	21	,	,	PUNCT
inlawrev-2252	306	22	irrespective	irrespective	ADV
inlawrev-2252	306	23	of	of	ADP
inlawrev-2252	306	24	legitimacy	legitimacy	NOUN
inlawrev-2252	306	25	,	,	PUNCT
inlawrev-2252	306	26	from	from	ADP
inlawrev-2252	306	27	corporate	corporate	ADJ
inlawrev-2252	306	28	acquisitions	acquisition	NOUN
inlawrev-2252	306	29	.	.	PUNCT
inlawrev-2252	307	1	section	section	NOUN
inlawrev-2252	307	2	411	411	NUM
inlawrev-2252	307	3	through	through	ADP
inlawrev-2252	307	4	414	414	NUM
inlawrev-2252	307	5	of	of	ADP
inlawrev-2252	307	6	h.r	h.r	PROPN
inlawrev-2252	307	7	.	.	PROPN
inlawrev-2252	307	8	13270	13270	NUM
inlawrev-2252	307	9	contain	contain	VERB
inlawrev-2252	307	10	four	four	NUM
inlawrev-2252	307	11	basic	basic	ADJ
inlawrev-2252	307	12	provisions	provision	NOUN
inlawrev-2252	307	13	affecting	affect	VERB
inlawrev-2252	307	14	the	the	DET
inlawrev-2252	307	15	use	use	NOUN
inlawrev-2252	307	16	of	of	ADP
inlawrev-2252	307	17	convertible	convertible	ADJ
inlawrev-2252	307	18	debentures	debenture	NOUN
inlawrev-2252	307	19	in	in	ADP
inlawrev-2252	307	20	the	the	DET
inlawrev-2252	307	21	"	"	PUNCT
inlawrev-2252	307	22	conglomerate	conglomerate	NOUN
inlawrev-2252	307	23	merger	merger	NOUN
inlawrev-2252	307	24	"	"	PUNCT
inlawrev-2252	307	25	area.^^	area.^^	PUNCT
inlawrev-2252	307	26	by	by	ADP
inlawrev-2252	307	27	its	its	PRON
inlawrev-2252	307	28	terms	term	NOUN
inlawrev-2252	307	29	,	,	PUNCT
inlawrev-2252	307	30	section	section	NOUN
inlawrev-2252	307	31	279	279	NUM
inlawrev-2252	307	32	is	be	AUX
inlawrev-2252	307	33	primarily	primarily	ADV
inlawrev-2252	307	34	directed	direct	VERB
inlawrev-2252	307	35	at	at	ADP
inlawrev-2252	307	36	limiting	limit	VERB
inlawrev-2252	307	37	the	the	DET
inlawrev-2252	307	38	use	use	NOUN
inlawrev-2252	307	39	of	of	ADP
inlawrev-2252	307	40	subordinated	subordinated	ADJ
inlawrev-2252	307	41	convertible	convertible	ADJ
inlawrev-2252	307	42	debentures	debenture	NOUN
inlawrev-2252	307	43	in	in	ADP
inlawrev-2252	307	44	corporate	corporate	ADJ
inlawrev-2252	307	45	acquisitions	acquisition	NOUN
inlawrev-2252	307	46	and	and	CCONJ
inlawrev-2252	307	47	the	the	DET
inlawrev-2252	307	48	corresponding	corresponding	ADJ
inlawrev-2252	307	49	deduction	deduction	NOUN
inlawrev-2252	307	50	of	of	ADP
inlawrev-2252	307	51	interest	interest	NOUN
inlawrev-2252	307	52	payments	payment	NOUN
inlawrev-2252	307	53	from	from	ADP
inlawrev-2252	307	54	gross	gross	ADJ
inlawrev-2252	307	55	income	income	NOUN
inlawrev-2252	307	56	of	of	ADP
inlawrev-2252	307	57	the	the	DET
inlawrev-2252	307	58	acquiring	acquire	VERB
inlawrev-2252	307	59	corporation	corporation	NOUN
inlawrev-2252	307	60	.	.	PUNCT
inlawrev-2252	308	1	the	the	DET
inlawrev-2252	308	2	government	government	NOUN
inlawrev-2252	308	3	subsidy	subsidy	NOUN
inlawrev-2252	308	4	under	under	ADP
inlawrev-2252	308	5	prior	prior	ADJ
inlawrev-2252	308	6	law	law	NOUN
inlawrev-2252	308	7	included	include	VERB
inlawrev-2252	308	8	(	(	PUNCT
inlawrev-2252	308	9	a	a	X
inlawrev-2252	308	10	)	)	PUNCT
inlawrev-2252	308	11	the	the	DET
inlawrev-2252	308	12	interest	interest	NOUN
inlawrev-2252	308	13	-	-	PUNCT
inlawrev-2252	308	14	free	free	ADJ
inlawrev-2252	308	15	loan	loan	NOUN
inlawrev-2252	308	16	of	of	ADP
inlawrev-2252	308	17	deferred	deferred	ADJ
inlawrev-2252	308	18	tax	tax	NOUN
inlawrev-2252	308	19	on	on	ADP
inlawrev-2252	308	20	gain	gain	NOUN
inlawrev-2252	308	21	permitted	permit	VERB
inlawrev-2252	308	22	to	to	PART
inlawrev-2252	308	23	be	be	AUX
inlawrev-2252	308	24	reported	report	VERB
inlawrev-2252	308	25	in	in	ADP
inlawrev-2252	308	26	installments	installment	NOUN
inlawrev-2252	308	27	by	by	ADP
inlawrev-2252	308	28	the	the	DET
inlawrev-2252	308	29	selling	selling	NOUN
inlawrev-2252	308	30	shareholder	shareholder	NOUN
inlawrev-2252	308	31	,	,	PUNCT
inlawrev-2252	308	32	(	(	PUNCT
inlawrev-2252	308	33	b	b	X
inlawrev-2252	308	34	)	)	PUNCT
inlawrev-2252	308	35	taxation	taxation	NOUN
inlawrev-2252	308	36	of	of	ADP
inlawrev-2252	308	37	gain	gain	NOUN
inlawrev-2252	308	38	to	to	ADP
inlawrev-2252	308	39	the	the	DET
inlawrev-2252	308	40	selling	sell	VERB
inlawrev-2252	308	41	shareholder	shareholder	NOUN
inlawrev-2252	308	42	at	at	ADP
inlawrev-2252	308	43	capital	capital	NOUN
inlawrev-2252	308	44	gains	gain	NOUN
inlawrev-2252	308	45	rates	rate	NOUN
inlawrev-2252	308	46	,	,	PUNCT
inlawrev-2252	308	47	and	and	CCONJ
inlawrev-2252	308	48	(	(	PUNCT
inlawrev-2252	308	49	c	c	X
inlawrev-2252	308	50	)	)	PUNCT
inlawrev-2252	308	51	the	the	DET
inlawrev-2252	308	52	allowed	allow	VERB
inlawrev-2252	308	53	deduction	deduction	NOUN
inlawrev-2252	308	54	from	from	ADP
inlawrev-2252	308	55	gross	gross	ADJ
inlawrev-2252	308	56	income	income	NOUN
inlawrev-2252	308	57	of	of	ADP
inlawrev-2252	308	58	interest	interest	NOUN
inlawrev-2252	308	59	payments	payment	NOUN
inlawrev-2252	308	60	by	by	ADP
inlawrev-2252	308	61	the	the	DET
inlawrev-2252	308	62	issuing	issue	VERB
inlawrev-2252	308	63	corporation	corporation	NOUN
inlawrev-2252	308	64	.	.	PUNCT
inlawrev-2252	309	1	the	the	DET
inlawrev-2252	309	2	convertibility	convertibility	NOUN
inlawrev-2252	309	3	feature	feature	NOUN
inlawrev-2252	309	4	of	of	ADP
inlawrev-2252	309	5	such	such	ADJ
inlawrev-2252	309	6	securities	security	NOUN
inlawrev-2252	309	7	gives	give	VERB
inlawrev-2252	309	8	them	they	PRON
inlawrev-2252	309	9	a	a	DET
inlawrev-2252	309	10	quality	quality	NOUN
inlawrev-2252	309	11	similar	similar	ADJ
inlawrev-2252	309	12	to	to	ADP
inlawrev-2252	309	13	equity	equity	NOUN
inlawrev-2252	309	14	on	on	ADP
inlawrev-2252	309	15	which	which	PRON
inlawrev-2252	309	16	dividend	dividend	NOUN
inlawrev-2252	309	17	payments	payment	NOUN
inlawrev-2252	309	18	would	would	AUX
inlawrev-2252	309	19	not	not	PART
inlawrev-2252	309	20	be	be	AUX
inlawrev-2252	309	21	deductible	deductible	ADJ
inlawrev-2252	309	22	by	by	ADP
inlawrev-2252	309	23	the	the	DET
inlawrev-2252	309	24	issuing	issue	VERB
inlawrev-2252	309	25	corporation	corporation	NOUN
inlawrev-2252	309	26	.	.	PUNCT
inlawrev-2252	310	1	another	another	DET
inlawrev-2252	310	2	advantage	advantage	NOUN
inlawrev-2252	310	3	,	,	PUNCT
inlawrev-2252	310	4	under	under	ADP
inlawrev-2252	310	5	"	"	PUNCT
inlawrev-2252	310	6	under	under	ADP
inlawrev-2252	310	7	i.r.c	i.r.c	NOUN
inlawrev-2252	310	8	.	.	PUNCT
inlawrev-2252	311	1	§	§	PROPN
inlawrev-2252	311	2	332	332	NUM
inlawrev-2252	311	3	,	,	PUNCT
inlawrev-2252	311	4	the	the	DET
inlawrev-2252	311	5	parent	parent	NOUN
inlawrev-2252	311	6	corporation	corporation	PROPN
inlawrev-2252	311	7	control	control	PROPN
inlawrev-2252	311	8	requirement	requirement	NOUN
inlawrev-2252	311	9	is	be	AUX
inlawrev-2252	311	10	80	80	NUM
inlawrev-2252	311	11	%	%	NOUN
inlawrev-2252	311	12	of	of	ADP
inlawrev-2252	311	13	all	all	DET
inlawrev-2252	311	14	voting	vote	VERB
inlawrev-2252	311	15	stock	stock	NOUN
inlawrev-2252	311	16	and	and	CCONJ
inlawrev-2252	311	17	80	80	NUM
inlawrev-2252	311	18	%	%	NOUN
inlawrev-2252	311	19	of	of	ADP
inlawrev-2252	311	20	all	all	DET
inlawrev-2252	311	21	other	other	ADJ
inlawrev-2252	311	22	classes	class	NOUN
inlawrev-2252	311	23	of	of	ADP
inlawrev-2252	311	24	stock	stock	NOUN
inlawrev-2252	311	25	in	in	ADP
inlawrev-2252	311	26	the	the	DET
inlawrev-2252	311	27	distributing	distribute	VERB
inlawrev-2252	311	28	corporation	corporation	NOUN
inlawrev-2252	311	29	.	.	PUNCT
inlawrev-2252	312	1	^i.r.c	^i.r.c	X
inlawrev-2252	312	2	.	.	PUNCT
inlawrev-2252	313	1	§	§	PROPN
inlawrev-2252	313	2	1563	1563	NUM
inlawrev-2252	313	3	requires	require	VERB
inlawrev-2252	313	4	corporate	corporate	ADJ
inlawrev-2252	313	5	-	-	PUNCT
inlawrev-2252	313	6	parent	parent	NOUN
inlawrev-2252	313	7	control	control	NOUN
inlawrev-2252	313	8	over	over	ADP
inlawrev-2252	313	9	80	80	NUM
inlawrev-2252	313	10	%	%	NOUN
inlawrev-2252	313	11	of	of	ADP
inlawrev-2252	313	12	all	all	PRON
inlawrev-2252	313	13	voting	vote	VERB
inlawrev-2252	313	14	stock	stock	NOUN
inlawrev-2252	313	15	or	or	CCONJ
inlawrev-2252	313	16	control	control	NOUN
inlawrev-2252	313	17	over	over	ADP
inlawrev-2252	313	18	80	80	NUM
inlawrev-2252	313	19	%	%	NOUN
inlawrev-2252	313	20	of	of	ADP
inlawrev-2252	313	21	all	all	DET
inlawrev-2252	313	22	classes	class	NOUN
inlawrev-2252	313	23	of	of	ADP
inlawrev-2252	313	24	stock	stock	NOUN
inlawrev-2252	313	25	for	for	ADP
inlawrev-2252	313	26	a	a	DET
inlawrev-2252	313	27	subsidiary	subsidiary	ADJ
inlawrev-2252	313	28	corporation	corporation	NOUN
inlawrev-2252	313	29	to	to	PART
inlawrev-2252	313	30	have	have	VERB
inlawrev-2252	313	31	status	status	NOUN
inlawrev-2252	313	32	as	as	ADP
inlawrev-2252	313	33	a	a	DET
inlawrev-2252	313	34	member	member	NOUN
inlawrev-2252	313	35	of	of	ADP
inlawrev-2252	313	36	a	a	DET
inlawrev-2252	313	37	controlled	control	VERB
inlawrev-2252	313	38	group	group	NOUN
inlawrev-2252	313	39	.	.	PUNCT
inlawrev-2252	314	1	^^under	^^under	PROPN
inlawrev-2252	314	2	i.r.c	i.r.c	NOUN
inlawrev-2252	314	3	.	.	PUNCT
inlawrev-2252	315	1	§	§	PROPN
inlawrev-2252	315	2	1504	1504	NUM
inlawrev-2252	315	3	,	,	PUNCT
inlawrev-2252	315	4	corporations	corporation	NOUN
inlawrev-2252	315	5	whose	whose	DET
inlawrev-2252	315	6	common	common	ADJ
inlawrev-2252	315	7	parent	parent	NOUN
inlawrev-2252	315	8	controls	control	VERB
inlawrev-2252	315	9	80	80	NUM
inlawrev-2252	315	10	%	%	NOUN
inlawrev-2252	315	11	of	of	ADP
inlawrev-2252	315	12	the	the	DET
inlawrev-2252	315	13	voting	voting	NOUN
inlawrev-2252	315	14	stock	stock	NOUN
inlawrev-2252	315	15	and	and	CCONJ
inlawrev-2252	315	16	80	80	NUM
inlawrev-2252	315	17	%	%	NOUN
inlawrev-2252	315	18	of	of	ADP
inlawrev-2252	315	19	each	each	DET
inlawrev-2252	315	20	class	class	NOUN
inlawrev-2252	315	21	of	of	ADP
inlawrev-2252	315	22	nonvoting	nonvoting	ADJ
inlawrev-2252	315	23	stock	stock	NOUN
inlawrev-2252	315	24	are	be	AUX
inlawrev-2252	315	25	members	member	NOUN
inlawrev-2252	315	26	of	of	ADP
inlawrev-2252	315	27	an	an	DET
inlawrev-2252	315	28	affiliated	affiliated	ADJ
inlawrev-2252	315	29	group	group	NOUN
inlawrev-2252	315	30	and	and	CCONJ
inlawrev-2252	315	31	the	the	DET
inlawrev-2252	315	32	intercorporate	intercorporate	ADJ
inlawrev-2252	315	33	dividends	dividend	NOUN
inlawrev-2252	315	34	received	receive	VERB
inlawrev-2252	315	35	are	be	AUX
inlawrev-2252	315	36	allowed	allow	VERB
inlawrev-2252	315	37	the	the	DET
inlawrev-2252	315	38	deduction	deduction	NOUN
inlawrev-2252	315	39	provided	provide	VERB
inlawrev-2252	315	40	for	for	ADP
inlawrev-2252	315	41	in	in	ADP
inlawrev-2252	315	42	section	section	NOUN
inlawrev-2252	315	43	243	243	NUM
inlawrev-2252	315	44	.	.	PUNCT
inlawrev-2252	316	1	6«h.r	6«h.r	NUM
inlawrev-2252	316	2	.	.	PUNCT
inlawrev-2252	317	1	13270	13270	NUM
inlawrev-2252	317	2	,	,	PUNCT
inlawrev-2252	317	3	91st	91st	ADJ
inlawrev-2252	317	4	cong	cong	NOUN
inlawrev-2252	317	5	.	.	PUNCT
inlawrev-2252	317	6	,	,	PUNCT
inlawrev-2252	317	7	1st	1st	ADJ
inlawrev-2252	317	8	sess	sess	NOUN
inlawrev-2252	317	9	.	.	PUNCT
inlawrev-2252	318	1	§	§	PROPN
inlawrev-2252	318	2	§	§	PROPN
inlawrev-2252	318	3	411	411	NUM
inlawrev-2252	318	4	,	,	PUNCT
inlawrev-2252	318	5	415	415	NUM
inlawrev-2252	318	6	(	(	PUNCT
inlawrev-2252	318	7	1969	1969	NUM
inlawrev-2252	318	8	)	)	PUNCT
inlawrev-2252	318	9	,	,	PUNCT
inlawrev-2252	318	10	i.r.c	i.r.c	NOUN
inlawrev-2252	318	11	.	.	PUNCT
inlawrev-2252	319	1	§	§	PROPN
inlawrev-2252	319	2	§	§	PROPN
inlawrev-2252	319	3	279	279	NUM
inlawrev-2252	319	4	,	,	PUNCT
inlawrev-2252	319	5	385	385	NUM
inlawrev-2252	319	6	;	;	PUNCT
inlawrev-2252	319	7	see	see	VERB
inlawrev-2252	319	8	also	also	ADV
inlawrev-2252	319	9	thrower	thrower	NOUN
inlawrev-2252	319	10	,	,	PUNCT
inlawrev-2252	319	11	supra	supra	PROPN
inlawrev-2252	319	12	note	note	NOUN
inlawrev-2252	319	13	5	5	NUM
inlawrev-2252	319	14	.	.	X
inlawrev-2252	319	15	^^see	^^see	PRON
inlawrev-2252	319	16	text	text	NOUN
inlawrev-2252	319	17	accompanying	accompany	VERB
inlawrev-2252	319	18	notes	note	NOUN
inlawrev-2252	319	19	74	74	NUM
inlawrev-2252	319	20	-	-	SYM
inlawrev-2252	319	21	145	145	NUM
inlawrev-2252	319	22	infra	infra	NOUN
inlawrev-2252	319	23	.	.	PUNCT
inlawrev-2252	320	1	432	432	NUM
inlawrev-2252	320	2	indiana	indiana	PROPN
inlawrev-2252	320	3	law	law	PROPN
inlawrev-2252	320	4	review	review	NOUN
inlawrev-2252	321	1	[	[	X
inlawrev-2252	321	2	vol	vol	NOUN
inlawrev-2252	321	3	.	.	PUNCT
inlawrev-2252	322	1	10:419	10:419	NUM
inlawrev-2252	322	2	prior	prior	ADJ
inlawrev-2252	322	3	law	law	NOUN
inlawrev-2252	322	4	,	,	PUNCT
inlawrev-2252	322	5	to	to	ADP
inlawrev-2252	322	6	a	a	DET
inlawrev-2252	322	7	corporate	corporate	ADJ
inlawrev-2252	322	8	issuance	issuance	NOUN
inlawrev-2252	322	9	of	of	ADP
inlawrev-2252	322	10	convertible	convertible	ADJ
inlawrev-2252	322	11	debt	debt	NOUN
inlawrev-2252	322	12	instead	instead	ADV
inlawrev-2252	322	13	of	of	ADP
inlawrev-2252	322	14	stock	stock	NOUN
inlawrev-2252	322	15	is	be	AUX
inlawrev-2252	322	16	that	that	SCONJ
inlawrev-2252	322	17	dividend	dividend	NOUN
inlawrev-2252	322	18	payments	payment	NOUN
inlawrev-2252	322	19	reduce	reduce	VERB
inlawrev-2252	322	20	earnings	earning	NOUN
inlawrev-2252	322	21	,	,	PUNCT
inlawrev-2252	322	22	which	which	PRON
inlawrev-2252	322	23	amounts	amount	VERB
inlawrev-2252	322	24	,	,	PUNCT
inlawrev-2252	322	25	if	if	SCONJ
inlawrev-2252	322	26	reinvested	reinveste	VERB
inlawrev-2252	322	27	,	,	PUNCT
inlawrev-2252	322	28	produce	produce	VERB
inlawrev-2252	322	29	revenues	revenue	NOUN
inlawrev-2252	322	30	at	at	ADP
inlawrev-2252	322	31	the	the	DET
inlawrev-2252	322	32	corporate	corporate	ADJ
inlawrev-2252	322	33	internal	internal	ADJ
inlawrev-2252	322	34	rate	rate	NOUN
inlawrev-2252	322	35	of	of	ADP
inlawrev-2252	322	36	investment	investment	NOUN
inlawrev-2252	322	37	return	return	NOUN
inlawrev-2252	322	38	;	;	PUNCT
inlawrev-2252	322	39	the	the	DET
inlawrev-2252	322	40	deductibility	deductibility	NOUN
inlawrev-2252	322	41	of	of	ADP
inlawrev-2252	322	42	interest	interest	NOUN
inlawrev-2252	322	43	payments	payment	NOUN
inlawrev-2252	322	44	on	on	ADP
inlawrev-2252	322	45	debt	debt	NOUN
inlawrev-2252	322	46	provides	provide	VERB
inlawrev-2252	322	47	an	an	DET
inlawrev-2252	322	48	alternative	alternative	ADJ
inlawrev-2252	322	49	means	mean	NOUN
inlawrev-2252	322	50	of	of	ADP
inlawrev-2252	322	51	financing	financing	NOUN
inlawrev-2252	322	52	where	where	SCONJ
inlawrev-2252	322	53	earnings	earning	NOUN
inlawrev-2252	322	54	are	be	AUX
inlawrev-2252	322	55	insufficient	insufficient	ADJ
inlawrev-2252	322	56	for	for	ADP
inlawrev-2252	322	57	dividend	dividend	NOUN
inlawrev-2252	322	58	payments	payment	NOUN
inlawrev-2252	322	59	or	or	CCONJ
inlawrev-2252	322	60	for	for	ADP
inlawrev-2252	322	61	the	the	DET
inlawrev-2252	322	62	investment	investment	NOUN
inlawrev-2252	322	63	required	require	VERB
inlawrev-2252	322	64	in	in	ADP
inlawrev-2252	322	65	the	the	DET
inlawrev-2252	322	66	desired	desire	VERB
inlawrev-2252	322	67	project	project	NOUN
inlawrev-2252	322	68	,	,	PUNCT
inlawrev-2252	322	69	and	and	CCONJ
inlawrev-2252	322	70	where	where	SCONJ
inlawrev-2252	322	71	further	further	ADJ
inlawrev-2252	322	72	equity	equity	NOUN
inlawrev-2252	322	73	dilution	dilution	NOUN
inlawrev-2252	322	74	is	be	AUX
inlawrev-2252	322	75	undesirable	undesirable	ADJ
inlawrev-2252	322	76	.	.	PUNCT
inlawrev-2252	323	1	moreover	moreover	ADV
inlawrev-2252	323	2	,	,	PUNCT
inlawrev-2252	323	3	assuming	assume	VERB
inlawrev-2252	323	4	an	an	DET
inlawrev-2252	323	5	issuance	issuance	NOUN
inlawrev-2252	323	6	of	of	ADP
inlawrev-2252	323	7	either	either	DET
inlawrev-2252	323	8	debt	debt	NOUN
inlawrev-2252	323	9	or	or	CCONJ
inlawrev-2252	323	10	stock	stock	NOUN
inlawrev-2252	323	11	in	in	ADP
inlawrev-2252	323	12	equal	equal	ADJ
inlawrev-2252	323	13	amounts	amount	NOUN
inlawrev-2252	323	14	,	,	PUNCT
inlawrev-2252	323	15	in	in	ADP
inlawrev-2252	323	16	order	order	NOUN
inlawrev-2252	323	17	for	for	ADP
inlawrev-2252	323	18	the	the	DET
inlawrev-2252	323	19	net	net	ADJ
inlawrev-2252	323	20	gain	gain	NOUN
inlawrev-2252	323	21	to	to	ADP
inlawrev-2252	323	22	the	the	DET
inlawrev-2252	323	23	corporation	corporation	NOUN
inlawrev-2252	323	24	from	from	ADP
inlawrev-2252	323	25	stock	stock	NOUN
inlawrev-2252	323	26	issuance	issuance	NOUN
inlawrev-2252	323	27	to	to	PART
inlawrev-2252	323	28	exceed	exceed	VERB
inlawrev-2252	323	29	the	the	DET
inlawrev-2252	323	30	net	net	ADJ
inlawrev-2252	323	31	gain	gain	NOUN
inlawrev-2252	323	32	from	from	ADP
inlawrev-2252	323	33	issuance	issuance	NOUN
inlawrev-2252	323	34	of	of	ADP
inlawrev-2252	323	35	debt	debt	NOUN
inlawrev-2252	323	36	,	,	PUNCT
inlawrev-2252	323	37	the	the	DET
inlawrev-2252	323	38	rate	rate	NOUN
inlawrev-2252	323	39	of	of	ADP
inlawrev-2252	323	40	dividend	dividend	NOUN
inlawrev-2252	323	41	payments	payment	NOUN
inlawrev-2252	323	42	on	on	ADP
inlawrev-2252	323	43	the	the	DET
inlawrev-2252	323	44	stock	stock	NOUN
inlawrev-2252	323	45	issued	issue	VERB
inlawrev-2252	323	46	must	must	AUX
inlawrev-2252	323	47	be	be	AUX
inlawrev-2252	323	48	less	less	ADJ
inlawrev-2252	323	49	than	than	ADP
inlawrev-2252	323	50	one	one	NUM
inlawrev-2252	323	51	-	-	PUNCT
inlawrev-2252	323	52	half	half	NOUN
inlawrev-2252	323	53	the	the	DET
inlawrev-2252	323	54	interest	interest	NOUN
inlawrev-2252	323	55	rate	rate	NOUN
inlawrev-2252	323	56	payable	payable	ADJ
inlawrev-2252	323	57	on	on	ADP
inlawrev-2252	323	58	an	an	DET
inlawrev-2252	323	59	equal	equal	ADJ
inlawrev-2252	323	60	amount	amount	NOUN
inlawrev-2252	323	61	of	of	ADP
inlawrev-2252	323	62	debt	debt	NOUN
inlawrev-2252	323	63	issued	issue	VERB
inlawrev-2252	323	64	,	,	PUNCT
inlawrev-2252	323	65	given	give	VERB
inlawrev-2252	323	66	a	a	DET
inlawrev-2252	323	67	corporate	corporate	ADJ
inlawrev-2252	323	68	tax	tax	NOUN
inlawrev-2252	323	69	rate	rate	NOUN
inlawrev-2252	323	70	of	of	ADP
inlawrev-2252	323	71	approximately	approximately	ADV
inlawrev-2252	323	72	50	50	NUM
inlawrev-2252	323	73	%	%	NOUN
inlawrev-2252	323	74	.	.	PUNCT
inlawrev-2252	324	1	a	a	DET
inlawrev-2252	324	2	corporation	corporation	NOUN
inlawrev-2252	324	3	would	would	AUX
inlawrev-2252	324	4	not	not	PART
inlawrev-2252	324	5	rationally	rationally	ADV
inlawrev-2252	324	6	issue	issue	VERB
inlawrev-2252	324	7	debt	debt	NOUN
inlawrev-2252	324	8	paying	pay	VERB
inlawrev-2252	324	9	a	a	DET
inlawrev-2252	324	10	rate	rate	NOUN
inlawrev-2252	324	11	of	of	ADP
inlawrev-2252	324	12	interest	interest	NOUN
inlawrev-2252	324	13	higher	high	ADJ
inlawrev-2252	324	14	than	than	ADP
inlawrev-2252	324	15	its	its	PRON
inlawrev-2252	324	16	capitalization	capitalization	NOUN
inlawrev-2252	324	17	rate	rate	NOUN
inlawrev-2252	324	18	.	.	PUNCT
inlawrev-2252	325	1	thus	thus	ADV
inlawrev-2252	325	2	,	,	PUNCT
inlawrev-2252	325	3	for	for	SCONJ
inlawrev-2252	325	4	a	a	DET
inlawrev-2252	325	5	stock	stock	NOUN
inlawrev-2252	325	6	issuance	issuance	NOUN
inlawrev-2252	325	7	to	to	PART
inlawrev-2252	325	8	be	be	AUX
inlawrev-2252	325	9	attractive	attractive	ADJ
inlawrev-2252	325	10	to	to	ADP
inlawrev-2252	325	11	either	either	CCONJ
inlawrev-2252	325	12	new	new	ADJ
inlawrev-2252	325	13	or	or	CCONJ
inlawrev-2252	325	14	old	old	ADJ
inlawrev-2252	325	15	shareholders	shareholder	NOUN
inlawrev-2252	325	16	,	,	PUNCT
inlawrev-2252	325	17	the	the	DET
inlawrev-2252	325	18	dividend	dividend	NOUN
inlawrev-2252	325	19	rate	rate	NOUN
inlawrev-2252	325	20	should	should	AUX
inlawrev-2252	325	21	be	be	AUX
inlawrev-2252	325	22	higher	high	ADJ
inlawrev-2252	325	23	than	than	ADP
inlawrev-2252	325	24	the	the	DET
inlawrev-2252	325	25	company	company	NOUN
inlawrev-2252	325	26	's	's	PART
inlawrev-2252	325	27	capitalization	capitalization	NOUN
inlawrev-2252	325	28	rate.^^	rate.^^	PUNCT
inlawrev-2252	325	29	p^t	p^t	VERB
inlawrev-2252	325	30	formalistically	formalistically	ADV
inlawrev-2252	325	31	:	:	PUNCT
inlawrev-2252	325	32	let	let	VERB
inlawrev-2252	325	33	^ne	^ne	NUM
inlawrev-2252	325	34	~	~	PUNCT
inlawrev-2252	325	35	corporate	corporate	ADJ
inlawrev-2252	325	36	net	net	ADJ
inlawrev-2252	325	37	gain	gain	NOUN
inlawrev-2252	325	38	from	from	ADP
inlawrev-2252	325	39	issuance	issuance	NOUN
inlawrev-2252	325	40	of	of	ADP
inlawrev-2252	325	41	stock	stock	NOUN
inlawrev-2252	325	42	;	;	PUNCT
inlawrev-2252	325	43	^nd	^nd	PUNCT
inlawrev-2252	325	44	~	~	PUNCT
inlawrev-2252	325	45	corporate	corporate	ADJ
inlawrev-2252	325	46	net	net	ADJ
inlawrev-2252	325	47	gain	gain	NOUN
inlawrev-2252	325	48	from	from	ADP
inlawrev-2252	325	49	issuance	issuance	NOUN
inlawrev-2252	325	50	of	of	ADP
inlawrev-2252	325	51	an	an	DET
inlawrev-2252	325	52	equal	equal	ADJ
inlawrev-2252	325	53	amount	amount	NOUN
inlawrev-2252	325	54	of	of	ADP
inlawrev-2252	325	55	debt	debt	NOUN
inlawrev-2252	325	56	securities	security	NOUN
inlawrev-2252	325	57	.	.	PUNCT
inlawrev-2252	326	1	the	the	DET
inlawrev-2252	326	2	relationship	relationship	NOUN
inlawrev-2252	326	3	of	of	ADP
inlawrev-2252	326	4	the	the	DET
inlawrev-2252	326	5	algebraic	algebraic	ADJ
inlawrev-2252	326	6	sum	sum	NOUN
inlawrev-2252	326	7	of	of	ADP
inlawrev-2252	326	8	gain	gain	NOUN
inlawrev-2252	326	9	from	from	ADP
inlawrev-2252	326	10	each	each	DET
inlawrev-2252	326	11	type	type	NOUN
inlawrev-2252	326	12	of	of	ADP
inlawrev-2252	326	13	financing	financing	NOUN
inlawrev-2252	326	14	can	can	AUX
inlawrev-2252	326	15	be	be	AUX
inlawrev-2252	326	16	represented	represent	VERB
inlawrev-2252	326	17	by	by	ADP
inlawrev-2252	326	18	the	the	DET
inlawrev-2252	326	19	following	follow	VERB
inlawrev-2252	326	20	equation:^^	equation:^^	PROPN
inlawrev-2252	326	21	gne	gne	PROPN
inlawrev-2252	326	22	gnd	gnd	PROPN
inlawrev-2252	326	23	=	=	PUNCT
inlawrev-2252	327	1	«	«	PUNCT
inlawrev-2252	327	2	-i	-i	PUNCT
inlawrev-2252	327	3	(	(	PUNCT
inlawrev-2252	327	4	1	1	NUM
inlawrev-2252	327	5	t<=	t<=	NOUN
inlawrev-2252	327	6	)	)	PUNCT
inlawrev-2252	327	7	r^	r^	NOUN
inlawrev-2252	327	8	assuming	assume	VERB
inlawrev-2252	327	9	a	a	DET
inlawrev-2252	327	10	corporate	corporate	ADJ
inlawrev-2252	327	11	tax	tax	NOUN
inlawrev-2252	327	12	rate	rate	NOUN
inlawrev-2252	327	13	of	of	ADP
inlawrev-2252	327	14	50	50	NUM
inlawrev-2252	327	15	%	%	NOUN
inlawrev-2252	327	16	,	,	PUNCT
inlawrev-2252	328	1	%	%	INTJ
inlawrev-2252	328	2	e	e	X
inlawrev-2252	328	3	%	%	NOUN
inlawrev-2252	328	4	d	d	NOUN
inlawrev-2252	328	5	"	"	PUNCT
inlawrev-2252	328	6	'	'	PUNCT
inlawrev-2252	328	7	/2	/2	PROPN
inlawrev-2252	328	8	r.	r.	PROPN
inlawrev-2252	328	9	r^	r^	PROPN
inlawrev-2252	329	1	where	where	SCONJ
inlawrev-2252	329	2	:	:	PUNCT
inlawrev-2252	329	3	rj	rj	PROPN
inlawrev-2252	329	4	=	=	SYM
inlawrev-2252	329	5	interest	interest	NOUN
inlawrev-2252	329	6	rate	rate	NOUN
inlawrev-2252	329	7	payable	payable	ADJ
inlawrev-2252	329	8	on	on	ADP
inlawrev-2252	329	9	debt	debt	NOUN
inlawrev-2252	329	10	issued	issue	VERB
inlawrev-2252	329	11	;	;	PUNCT
inlawrev-2252	329	12	r^	r^	NOUN
inlawrev-2252	329	13	=	=	PUNCT
inlawrev-2252	329	14	dividend	dividend	NOUN
inlawrev-2252	329	15	rate	rate	NOUN
inlawrev-2252	329	16	on	on	ADP
inlawrev-2252	329	17	stock	stock	NOUN
inlawrev-2252	329	18	issued	issue	VERB
inlawrev-2252	329	19	;	;	PUNCT
inlawrev-2252	329	20	t^	t^	NOUN
inlawrev-2252	329	21	=	=	SYM
inlawrev-2252	329	22	corporate	corporate	ADJ
inlawrev-2252	329	23	tax	tax	NOUN
inlawrev-2252	329	24	rate	rate	NOUN
inlawrev-2252	329	25	of	of	ADP
inlawrev-2252	329	26	50	50	NUM
inlawrev-2252	329	27	%	%	NOUN
inlawrev-2252	329	28	.	.	PUNCT
inlawrev-2252	330	1	accordingly	accordingly	ADV
inlawrev-2252	330	2	,	,	PUNCT
inlawrev-2252	330	3	for	for	SCONJ
inlawrev-2252	330	4	gj^g	gj^g	PROPN
inlawrev-2252	330	5	to	to	PART
inlawrev-2252	330	6	exceed	exceed	VERB
inlawrev-2252	330	7	g>^jq	g>^jq	NOUN
inlawrev-2252	330	8	,	,	PUNCT
inlawrev-2252	330	9	^/^rj	^/^rj	PRON
inlawrev-2252	330	10	must	must	AUX
inlawrev-2252	330	11	exceed	exceed	VERB
inlawrev-2252	330	12	r^	r^	NOUN
inlawrev-2252	330	13	,	,	PUNCT
inlawrev-2252	330	14	that	that	ADV
inlawrev-2252	330	15	is	is	ADV
inlawrev-2252	330	16	,	,	PUNCT
inlawrev-2252	330	17	the	the	DET
inlawrev-2252	330	18	rate	rate	NOUN
inlawrev-2252	330	19	of	of	ADP
inlawrev-2252	330	20	interest	interest	NOUN
inlawrev-2252	330	21	payable	payable	ADJ
inlawrev-2252	330	22	on	on	ADP
inlawrev-2252	330	23	debt	debt	NOUN
inlawrev-2252	330	24	must	must	AUX
inlawrev-2252	330	25	be	be	AUX
inlawrev-2252	330	26	less	less	ADJ
inlawrev-2252	330	27	than	than	ADP
inlawrev-2252	330	28	one	one	NUM
inlawrev-2252	330	29	-	-	PUNCT
inlawrev-2252	330	30	half	half	NOUN
inlawrev-2252	330	31	the	the	DET
inlawrev-2252	330	32	dividend	dividend	NOUN
inlawrev-2252	330	33	rate	rate	NOUN
inlawrev-2252	330	34	payable	payable	ADJ
inlawrev-2252	330	35	on	on	ADP
inlawrev-2252	330	36	an	an	DET
inlawrev-2252	330	37	equal	equal	ADJ
inlawrev-2252	330	38	amount	amount	NOUN
inlawrev-2252	330	39	of	of	ADP
inlawrev-2252	330	40	stock	stock	NOUN
inlawrev-2252	330	41	issued	issue	VERB
inlawrev-2252	330	42	.	.	PUNCT
inlawrev-2252	331	1	the	the	DET
inlawrev-2252	331	2	interest	interest	NOUN
inlawrev-2252	331	3	deduction	deduction	NOUN
inlawrev-2252	331	4	subsidy	subsidy	NOUN
inlawrev-2252	331	5	illustrated	illustrate	VERB
inlawrev-2252	331	6	in	in	ADP
inlawrev-2252	331	7	the	the	DET
inlawrev-2252	331	8	above	above	ADJ
inlawrev-2252	331	9	example	example	NOUN
inlawrev-2252	331	10	is	be	AUX
inlawrev-2252	331	11	not	not	PART
inlawrev-2252	331	12	meaningfully	meaningfully	ADV
inlawrev-2252	331	13	constrained	constrain	VERB
inlawrev-2252	331	14	under	under	ADP
inlawrev-2252	331	15	section	section	NOUN
inlawrev-2252	331	16	279	279	NUM
inlawrev-2252	331	17	since	since	SCONJ
inlawrev-2252	331	18	up	up	ADP
inlawrev-2252	331	19	to	to	PART
inlawrev-2252	331	20	$	$	SYM
inlawrev-2252	331	21	5	5	NUM
inlawrev-2252	331	22	million	million	NUM
inlawrev-2252	331	23	worth	worth	NOUN
inlawrev-2252	331	24	of	of	ADP
inlawrev-2252	331	25	interest	interest	NOUN
inlawrev-2252	331	26	may	may	AUX
inlawrev-2252	331	27	be	be	AUX
inlawrev-2252	331	28	deducted	deduct	VERB
inlawrev-2252	331	29	without	without	ADP
inlawrev-2252	331	30	penalty.^'^	penalty.^'^	PROPN
inlawrev-2252	331	31	^20f	^20f	VERB
inlawrev-2252	331	32	course	course	NOUN
inlawrev-2252	331	33	,	,	PUNCT
inlawrev-2252	331	34	a	a	DET
inlawrev-2252	331	35	company	company	NOUN
inlawrev-2252	331	36	could	could	AUX
inlawrev-2252	331	37	refrain	refrain	VERB
inlawrev-2252	331	38	from	from	ADP
inlawrev-2252	331	39	paying	pay	VERB
inlawrev-2252	331	40	dividends	dividend	NOUN
inlawrev-2252	331	41	altogether	altogether	ADV
inlawrev-2252	331	42	and	and	CCONJ
inlawrev-2252	331	43	reinvest	reinvest	VERB
inlawrev-2252	331	44	these	these	DET
inlawrev-2252	331	45	earnings	earning	NOUN
inlawrev-2252	331	46	at	at	ADP
inlawrev-2252	331	47	its	its	PRON
inlawrev-2252	331	48	higher	high	ADJ
inlawrev-2252	331	49	internal	internal	ADJ
inlawrev-2252	331	50	investment	investment	NOUN
inlawrev-2252	331	51	rate	rate	NOUN
inlawrev-2252	331	52	of	of	ADP
inlawrev-2252	331	53	return	return	NOUN
inlawrev-2252	331	54	.	.	PUNCT
inlawrev-2252	332	1	such	such	DET
inlawrev-2252	332	2	a	a	DET
inlawrev-2252	332	3	policy	policy	NOUN
inlawrev-2252	332	4	would	would	AUX
inlawrev-2252	332	5	,	,	PUNCT
inlawrev-2252	332	6	however	however	ADV
inlawrev-2252	332	7	,	,	PUNCT
inlawrev-2252	332	8	adversely	adversely	ADV
inlawrev-2252	332	9	affect	affect	VERB
inlawrev-2252	332	10	the	the	DET
inlawrev-2252	332	11	price	price	NOUN
inlawrev-2252	332	12	of	of	ADP
inlawrev-2252	332	13	its	its	PRON
inlawrev-2252	332	14	outstanding	outstanding	ADJ
inlawrev-2252	332	15	stock	stock	NOUN
inlawrev-2252	332	16	and	and	CCONJ
inlawrev-2252	332	17	would	would	AUX
inlawrev-2252	332	18	raise	raise	VERB
inlawrev-2252	332	19	the	the	DET
inlawrev-2252	332	20	company	company	NOUN
inlawrev-2252	332	21	's	's	PART
inlawrev-2252	332	22	overall	overall	ADJ
inlawrev-2252	332	23	cost	cost	NOUN
inlawrev-2252	332	24	of	of	ADP
inlawrev-2252	332	25	capital	capital	NOUN
inlawrev-2252	332	26	.	.	PUNCT
inlawrev-2252	333	1	for	for	ADP
inlawrev-2252	333	2	a	a	DET
inlawrev-2252	333	3	thoughtful	thoughtful	ADJ
inlawrev-2252	333	4	discussion	discussion	NOUN
inlawrev-2252	333	5	of	of	ADP
inlawrev-2252	333	6	market	market	NOUN
inlawrev-2252	333	7	reactions	reaction	NOUN
inlawrev-2252	333	8	to	to	ADP
inlawrev-2252	333	9	alternative	alternative	ADJ
inlawrev-2252	333	10	methods	method	NOUN
inlawrev-2252	333	11	of	of	ADP
inlawrev-2252	333	12	corporate	corporate	ADJ
inlawrev-2252	333	13	finance	finance	NOUN
inlawrev-2252	333	14	,	,	PUNCT
inlawrev-2252	333	15	see	see	VERB
inlawrev-2252	333	16	,	,	PUNCT
inlawrev-2252	333	17	alberts	alberts	PROPN
inlawrev-2252	333	18	,	,	PUNCT
inlawrev-2252	333	19	the	the	DET
inlawrev-2252	333	20	profitability	profitability	NOUN
inlawrev-2252	333	21	of	of	ADP
inlawrev-2252	333	22	growth	growth	NOUN
inlawrev-2252	333	23	by	by	ADP
inlawrev-2252	333	24	merger	merger	NOUN
inlawrev-2252	333	25	,	,	PUNCT
inlawrev-2252	333	26	in	in	ADP
inlawrev-2252	333	27	the	the	DET
inlawrev-2252	333	28	corporate	corporate	ADJ
inlawrev-2252	333	29	merger	merger	NOUN
inlawrev-2252	333	30	235	235	NUM
inlawrev-2252	333	31	-	-	SYM
inlawrev-2252	333	32	87	87	NUM
inlawrev-2252	333	33	(	(	PUNCT
inlawrev-2252	333	34	w.	w.	PROPN
inlawrev-2252	333	35	alberts	alberts	PROPN
inlawrev-2252	333	36	&	&	CCONJ
inlawrev-2252	333	37	j.	j.	PROPN
inlawrev-2252	333	38	segall	segall	PROPN
inlawrev-2252	333	39	ed	ed	PROPN
inlawrev-2252	333	40	.	.	PROPN
inlawrev-2252	333	41	1966	1966	NUM
inlawrev-2252	333	42	)	)	PUNCT
inlawrev-2252	333	43	.	.	PUNCT
inlawrev-2252	334	1	^^the	^^the	DET
inlawrev-2252	334	2	derivation	derivation	NOUN
inlawrev-2252	334	3	of	of	ADP
inlawrev-2252	334	4	this	this	DET
inlawrev-2252	334	5	equation	equation	NOUN
inlawrev-2252	334	6	appears	appear	VERB
inlawrev-2252	334	7	in	in	ADP
inlawrev-2252	334	8	appendix	appendix	PROPN
inlawrev-2252	334	9	b.	b.	PROPN
inlawrev-2252	335	1	see	see	VERB
inlawrev-2252	335	2	also	also	ADV
inlawrev-2252	335	3	statement	statement	NOUN
inlawrev-2252	335	4	of	of	ADP
inlawrev-2252	335	5	hon	hon	PROPN
inlawrev-2252	335	6	.	.	PUNCT
inlawrev-2252	336	1	hamer	hamer	PROPN
inlawrev-2252	336	2	h.	h.	PROPN
inlawrev-2252	336	3	budge	budge	PROPN
inlawrev-2252	336	4	,	,	PUNCT
inlawrev-2252	336	5	former	former	ADJ
inlawrev-2252	336	6	chairman	chairman	NOUN
inlawrev-2252	336	7	of	of	ADP
inlawrev-2252	336	8	the	the	DET
inlawrev-2252	336	9	securities	securities	PROPN
inlawrev-2252	336	10	and	and	CCONJ
inlawrev-2252	336	11	exchange	exchange	PROPN
inlawrev-2252	336	12	commission	commission	PROPN
inlawrev-2252	336	13	.	.	PUNCT
inlawrev-2252	337	1	hearings	hearing	NOUN
inlawrev-2252	337	2	on	on	ADP
inlawrev-2252	337	3	tax	tax	NOUN
inlawrev-2252	337	4	reform	reform	NOUN
inlawrev-2252	337	5	,	,	PUNCT
inlawrev-2252	337	6	supra	supra	PROPN
inlawrev-2252	337	7	note	note	NOUN
inlawrev-2252	337	8	1	1	NUM
inlawrev-2252	337	9	,	,	PUNCT
inlawrev-2252	337	10	at	at	ADP
inlawrev-2252	337	11	2363	2363	NUM
inlawrev-2252	337	12	.	.	PUNCT
inlawrev-2252	338	1	^'^see	^'^see	PROPN
inlawrev-2252	338	2	notes	note	VERB
inlawrev-2252	338	3	74	74	NUM
inlawrev-2252	338	4	-	-	SYM
inlawrev-2252	338	5	78	78	NUM
inlawrev-2252	338	6	infra	infra	NOUN
inlawrev-2252	338	7	and	and	CCONJ
inlawrev-2252	338	8	accompanying	accompany	VERB
inlawrev-2252	338	9	text	text	NOUN
inlawrev-2252	338	10	.	.	PUNCT
inlawrev-2252	339	1	1977	1977	NUM
inlawrev-2252	339	2	]	]	PUNCT
inlawrev-2252	339	3	taxatiox	taxatiox	NOUN
inlawrev-2252	339	4	of	of	ADP
inlawrev-2252	339	5	interest	interest	NOUN
inlawrev-2252	339	6	-	-	PUNCT
inlawrev-2252	339	7	on	on	ADP
inlawrev-2252	339	8	-	-	PUNCT
inlawrev-2252	339	9	indebtedness	indebtedness	NOUN
inlawrev-2252	339	10	433	433	NUM
inlawrev-2252	339	11	the	the	DET
inlawrev-2252	339	12	debt	debt	NOUN
inlawrev-2252	339	13	-	-	PUNCT
inlawrev-2252	339	14	equity	equity	NOUN
inlawrev-2252	339	15	ratio	ratio	NOUN
inlawrev-2252	339	16	test	test	NOUN
inlawrev-2252	339	17	of	of	ADP
inlawrev-2252	339	18	section	section	NOUN
inlawrev-2252	339	19	279	279	NUM
inlawrev-2252	339	20	is	be	AUX
inlawrev-2252	339	21	arguably	arguably	ADV
inlawrev-2252	339	22	designed	design	VERB
inlawrev-2252	339	23	to	to	PART
inlawrev-2252	339	24	prevent	prevent	VERB
inlawrev-2252	339	25	corporations	corporation	NOUN
inlawrev-2252	339	26	from	from	ADP
inlawrev-2252	339	27	assuming	assume	VERB
inlawrev-2252	339	28	too	too	ADV
inlawrev-2252	339	29	high	high	ADJ
inlawrev-2252	339	30	a	a	DET
inlawrev-2252	339	31	percentage	percentage	NOUN
inlawrev-2252	339	32	of	of	ADP
inlawrev-2252	339	33	debt	debt	NOUN
inlawrev-2252	339	34	obligation	obligation	NOUN
inlawrev-2252	339	35	which	which	DET
inlawrev-2252	339	36	assumption	assumption	NOUN
inlawrev-2252	339	37	might	might	AUX
inlawrev-2252	339	38	cause	cause	VERB
inlawrev-2252	339	39	significant	significant	ADJ
inlawrev-2252	339	40	losses	loss	NOUN
inlawrev-2252	339	41	to	to	ADP
inlawrev-2252	339	42	investors	investor	NOUN
inlawrev-2252	339	43	in	in	ADP
inlawrev-2252	339	44	the	the	DET
inlawrev-2252	339	45	event	event	NOUN
inlawrev-2252	339	46	of	of	ADP
inlawrev-2252	339	47	recession	recession	NOUN
inlawrev-2252	339	48	,	,	PUNCT
inlawrev-2252	339	49	high	high	ADJ
inlawrev-2252	339	50	inflation	inflation	NOUN
inlawrev-2252	339	51	,	,	PUNCT
inlawrev-2252	339	52	or	or	CCONJ
inlawrev-2252	339	53	insolvency	insolvency	NOUN
inlawrev-2252	339	54	.	.	PUNCT
inlawrev-2252	340	1	another	another	DET
inlawrev-2252	340	2	ostensible	ostensible	ADJ
inlawrev-2252	340	3	purpose	purpose	NOUN
inlawrev-2252	340	4	of	of	ADP
inlawrev-2252	340	5	section	section	NOUN
inlawrev-2252	340	6	279	279	NUM
inlawrev-2252	340	7	is	be	AUX
inlawrev-2252	340	8	to	to	PART
inlawrev-2252	340	9	limit	limit	VERB
inlawrev-2252	340	10	the	the	DET
inlawrev-2252	340	11	amount	amount	NOUN
inlawrev-2252	340	12	of	of	ADP
inlawrev-2252	340	13	equity	equity	NOUN
inlawrev-2252	340	14	loss	loss	NOUN
inlawrev-2252	340	15	to	to	ADP
inlawrev-2252	340	16	investors	investor	NOUN
inlawrev-2252	340	17	who	who	PRON
inlawrev-2252	340	18	receive	receive	VERB
inlawrev-2252	340	19	debt	debt	NOUN
inlawrev-2252	340	20	in	in	ADP
inlawrev-2252	340	21	exchange	exchange	NOUN
inlawrev-2252	340	22	for	for	ADP
inlawrev-2252	340	23	equity	equity	NOUN
inlawrev-2252	340	24	in	in	ADP
inlawrev-2252	340	25	many	many	ADJ
inlawrev-2252	340	26	acquisition	acquisition	NOUN
inlawrev-2252	340	27	transactions	transaction	NOUN
inlawrev-2252	340	28	.	.	PUNCT
inlawrev-2252	341	1	since	since	SCONJ
inlawrev-2252	341	2	acquisition	acquisition	NOUN
inlawrev-2252	341	3	of	of	ADP
inlawrev-2252	341	4	corporate	corporate	ADJ
inlawrev-2252	341	5	assets	asset	NOUN
inlawrev-2252	341	6	directly	directly	ADV
inlawrev-2252	341	7	has	have	VERB
inlawrev-2252	341	8	practically	practically	ADV
inlawrev-2252	341	9	the	the	DET
inlawrev-2252	341	10	same	same	ADJ
inlawrev-2252	341	11	effect	effect	NOUN
inlawrev-2252	341	12	as	as	ADP
inlawrev-2252	341	13	acquiring	acquire	VERB
inlawrev-2252	341	14	the	the	DET
inlawrev-2252	341	15	underlying	underlie	VERB
inlawrev-2252	341	16	corporate	corporate	ADJ
inlawrev-2252	341	17	stock	stock	NOUN
inlawrev-2252	341	18	,	,	PUNCT
inlawrev-2252	341	19	congress	congress	PROPN
inlawrev-2252	341	20	presumably	presumably	ADV
inlawrev-2252	341	21	felt	feel	VERB
inlawrev-2252	341	22	that	that	SCONJ
inlawrev-2252	341	23	,	,	PUNCT
inlawrev-2252	341	24	as	as	ADP
inlawrev-2252	341	25	a	a	DET
inlawrev-2252	341	26	matter	matter	NOUN
inlawrev-2252	341	27	of	of	ADP
inlawrev-2252	341	28	logical	logical	ADJ
inlawrev-2252	341	29	consistency	consistency	NOUN
inlawrev-2252	341	30	,	,	PUNCT
inlawrev-2252	341	31	section	section	NOUN
inlawrev-2252	341	32	279	279	NUM
inlawrev-2252	341	33	should	should	AUX
inlawrev-2252	341	34	also	also	ADV
inlawrev-2252	341	35	apply	apply	VERB
inlawrev-2252	341	36	to	to	ADP
inlawrev-2252	341	37	debt	debt	NOUN
inlawrev-2252	341	38	-	-	PUNCT
inlawrev-2252	341	39	financed	finance	VERB
inlawrev-2252	341	40	asset	asset	NOUN
inlawrev-2252	341	41	acquisitions	acquisition	NOUN
inlawrev-2252	341	42	.	.	PUNCT
inlawrev-2252	342	1	while	while	SCONJ
inlawrev-2252	342	2	the	the	DET
inlawrev-2252	342	3	house	house	NOUN
inlawrev-2252	342	4	of	of	ADP
inlawrev-2252	342	5	representatives	representative	NOUN
inlawrev-2252	342	6	was	be	AUX
inlawrev-2252	342	7	conducting	conduct	VERB
inlawrev-2252	342	8	hearings	hearing	NOUN
inlawrev-2252	342	9	on	on	ADP
inlawrev-2252	342	10	h.r	h.r	PROPN
inlawrev-2252	342	11	.	.	PROPN
inlawrev-2252	342	12	13270	13270	NUM
inlawrev-2252	342	13	,	,	PUNCT
inlawrev-2252	342	14	the	the	DET
inlawrev-2252	342	15	treasury	treasury	PROPN
inlawrev-2252	342	16	department	department	NOUN
inlawrev-2252	342	17	submitted	submit	VERB
inlawrev-2252	342	18	proposals	proposal	NOUN
inlawrev-2252	342	19	dealing	deal	VERB
inlawrev-2252	342	20	with	with	ADP
inlawrev-2252	342	21	the	the	DET
inlawrev-2252	342	22	use	use	NOUN
inlawrev-2252	342	23	of	of	ADP
inlawrev-2252	342	24	debt	debt	NOUN
inlawrev-2252	342	25	in	in	ADP
inlawrev-2252	342	26	connection	connection	NOUN
inlawrev-2252	342	27	with	with	ADP
inlawrev-2252	342	28	corporate	corporate	ADJ
inlawrev-2252	342	29	acquisitions.^^	acquisitions.^^	NOUN
inlawrev-2252	342	30	assistant	assistant	NOUN
inlawrev-2252	342	31	secretary	secretary	NOUN
inlawrev-2252	342	32	for	for	ADP
inlawrev-2252	342	33	tax	tax	NOUN
inlawrev-2252	342	34	policy	policy	NOUN
inlawrev-2252	342	35	edwin	edwin	PROPN
inlawrev-2252	342	36	s.	s.	PROPN
inlawrev-2252	342	37	cohen	cohen	PROPN
inlawrev-2252	342	38	observed	observe	VERB
inlawrev-2252	342	39	that	that	SCONJ
inlawrev-2252	342	40	h.r	h.r	PROPN
inlawrev-2252	342	41	.	.	PROPN
inlawrev-2252	342	42	7489	7489	NUM
inlawrev-2252	342	43	had	have	AUX
inlawrev-2252	342	44	not	not	PART
inlawrev-2252	342	45	adequately	adequately	ADV
inlawrev-2252	342	46	addressed	address	VERB
inlawrev-2252	342	47	the	the	DET
inlawrev-2252	342	48	basic	basic	ADJ
inlawrev-2252	342	49	question	question	NOUN
inlawrev-2252	342	50	existing	exist	VERB
inlawrev-2252	342	51	under	under	ADP
inlawrev-2252	342	52	our	our	PRON
inlawrev-2252	342	53	tax	tax	NOUN
inlawrev-2252	342	54	structure	structure	NOUN
inlawrev-2252	342	55	whereby	whereby	SCONJ
inlawrev-2252	342	56	an	an	DET
inlawrev-2252	342	57	interest	interest	NOUN
inlawrev-2252	342	58	deduction	deduction	NOUN
inlawrev-2252	342	59	is	be	AUX
inlawrev-2252	342	60	properly	properly	ADV
inlawrev-2252	342	61	disallowed	disallow	VERB
inlawrev-2252	342	62	only	only	ADV
inlawrev-2252	342	63	if	if	SCONJ
inlawrev-2252	342	64	the	the	DET
inlawrev-2252	342	65	underlying	underlie	VERB
inlawrev-2252	342	66	obligation	obligation	NOUN
inlawrev-2252	342	67	constitutes	constitute	VERB
inlawrev-2252	342	68	equity	equity	NOUN
inlawrev-2252	342	69	rather	rather	ADV
inlawrev-2252	342	70	than	than	ADP
inlawrev-2252	342	71	debt	debt	NOUN
inlawrev-2252	342	72	.	.	PUNCT
inlawrev-2252	343	1	accordingly	accordingly	ADV
inlawrev-2252	343	2	,	,	PUNCT
inlawrev-2252	343	3	the	the	DET
inlawrev-2252	343	4	treasury	treasury	NOUN
inlawrev-2252	343	5	proposed	propose	VERB
inlawrev-2252	343	6	that	that	SCONJ
inlawrev-2252	343	7	the	the	DET
inlawrev-2252	343	8	department	department	NOUN
inlawrev-2252	343	9	develop	develop	VERB
inlawrev-2252	343	10	rules	rule	NOUN
inlawrev-2252	343	11	or	or	CCONJ
inlawrev-2252	343	12	regulations	regulation	NOUN
inlawrev-2252	343	13	to	to	PART
inlawrev-2252	343	14	aid	aid	VERB
inlawrev-2252	343	15	in	in	ADP
inlawrev-2252	343	16	distinguishing	distinguish	VERB
inlawrev-2252	343	17	debt	debt	NOUN
inlawrev-2252	343	18	from	from	ADP
inlawrev-2252	343	19	equity	equity	NOUN
inlawrev-2252	343	20	and	and	CCONJ
inlawrev-2252	343	21	disallow	disallow	VERB
inlawrev-2252	343	22	the	the	DET
inlawrev-2252	343	23	interest	interest	NOUN
inlawrev-2252	343	24	deduction	deduction	NOUN
inlawrev-2252	343	25	where	where	SCONJ
inlawrev-2252	343	26	the	the	DET
inlawrev-2252	343	27	interest	interest	NOUN
inlawrev-2252	343	28	payments	payment	NOUN
inlawrev-2252	343	29	represent	represent	VERB
inlawrev-2252	343	30	,	,	PUNCT
inlawrev-2252	343	31	in	in	ADP
inlawrev-2252	343	32	substance	substance	NOUN
inlawrev-2252	343	33	,	,	PUNCT
inlawrev-2252	343	34	a	a	DET
inlawrev-2252	343	35	return	return	NOUN
inlawrev-2252	343	36	on	on	ADP
inlawrev-2252	343	37	equity.^^	equity.^^	PUNCT
inlawrev-2252	343	38	the	the	DET
inlawrev-2252	343	39	senate	senate	PROPN
inlawrev-2252	343	40	committee	committee	PROPN
inlawrev-2252	343	41	on	on	ADP
inlawrev-2252	343	42	finance	finance	NOUN
inlawrev-2252	343	43	heeded	heed	VERB
inlawrev-2252	343	44	the	the	DET
inlawrev-2252	343	45	proposal	proposal	NOUN
inlawrev-2252	343	46	and	and	CCONJ
inlawrev-2252	343	47	recommended	recommend	VERB
inlawrev-2252	343	48	that	that	SCONJ
inlawrev-2252	343	49	h.r	h.r	PROPN
inlawrev-2252	343	50	.	.	PROPN
inlawrev-2252	343	51	13270	13270	NUM
inlawrev-2252	343	52	be	be	AUX
inlawrev-2252	343	53	amended	amend	VERB
inlawrev-2252	343	54	to	to	PART
inlawrev-2252	343	55	incorporate	incorporate	VERB
inlawrev-2252	343	56	the	the	DET
inlawrev-2252	343	57	department	department	NOUN
inlawrev-2252	343	58	's	's	PART
inlawrev-2252	343	59	suggestion	suggestion	NOUN
inlawrev-2252	343	60	.	.	PUNCT
inlawrev-2252	344	1	^'^	^'^	PUNCT
inlawrev-2252	345	1	this	this	DET
inlawrev-2252	345	2	recommendation	recommendation	NOUN
inlawrev-2252	345	3	eventually	eventually	ADV
inlawrev-2252	345	4	became	become	VERB
inlawrev-2252	345	5	section	section	NOUN
inlawrev-2252	345	6	385	385	NUM
inlawrev-2252	345	7	of	of	ADP
inlawrev-2252	345	8	the	the	DET
inlawrev-2252	345	9	code	code	NOUN
inlawrev-2252	345	10	.	.	PUNCT
inlawrev-2252	346	1	the	the	DET
inlawrev-2252	346	2	treasury	treasury	NOUN
inlawrev-2252	346	3	proposed	propose	VERB
inlawrev-2252	346	4	that	that	SCONJ
inlawrev-2252	346	5	such	such	ADJ
inlawrev-2252	346	6	rules	rule	NOUN
inlawrev-2252	346	7	apply	apply	VERB
inlawrev-2252	346	8	whether	whether	SCONJ
inlawrev-2252	346	9	the	the	DET
inlawrev-2252	346	10	instrument	instrument	NOUN
inlawrev-2252	346	11	originates	originate	NOUN
inlawrev-2252	346	12	as	as	ADP
inlawrev-2252	346	13	the	the	DET
inlawrev-2252	346	14	result	result	NOUN
inlawrev-2252	346	15	of	of	ADP
inlawrev-2252	346	16	an	an	DET
inlawrev-2252	346	17	acquisition	acquisition	NOUN
inlawrev-2252	346	18	,	,	PUNCT
inlawrev-2252	346	19	a	a	DET
inlawrev-2252	346	20	recapitalization	recapitalization	NOUN
inlawrev-2252	346	21	,	,	PUNCT
inlawrev-2252	346	22	or	or	CCONJ
inlawrev-2252	346	23	in	in	ADP
inlawrev-2252	346	24	any	any	DET
inlawrev-2252	346	25	other	other	ADJ
inlawrev-2252	346	26	manner	manner	NOUN
inlawrev-2252	346	27	,	,	PUNCT
inlawrev-2252	346	28	and	and	CCONJ
inlawrev-2252	346	29	whether	whether	SCONJ
inlawrev-2252	346	30	the	the	DET
inlawrev-2252	346	31	company	company	NOUN
inlawrev-2252	346	32	is	be	AUX
inlawrev-2252	346	33	closely	closely	ADV
inlawrev-2252	346	34	held	hold	VERB
inlawrev-2252	346	35	or	or	CCONJ
inlawrev-2252	346	36	publicly	publicly	ADV
inlawrev-2252	346	37	held	hold	VERB
inlawrev-2252	346	38	.	.	PUNCT
inlawrev-2252	347	1	^^see	^^see	PUNCT
inlawrev-2252	347	2	hearings	hearing	NOUN
inlawrev-2252	347	3	on	on	ADP
inlawrev-2252	347	4	tax	tax	NOUN
inlawrev-2252	347	5	reform	reform	NOUN
inlawrev-2252	347	6	,	,	PUNCT
inlawrev-2252	347	7	supra	supra	PROPN
inlawrev-2252	347	8	note	note	PROPN
inlawrev-2252	347	9	1	1	NUM
inlawrev-2252	347	10	,	,	PUNCT
inlawrev-2252	347	11	pt	pt	NOUN
inlawrev-2252	347	12	.	.	PROPN
inlawrev-2252	347	13	14	14	NUM
inlawrev-2252	347	14	,	,	PUNCT
inlawrev-2252	347	15	at	at	ADP
inlawrev-2252	347	16	5380	5380	NUM
inlawrev-2252	347	17	-	-	SYM
inlawrev-2252	347	18	84	84	NUM
inlawrev-2252	347	19	.	.	PUNCT
inlawrev-2252	348	1	^id	^id	PROPN
inlawrev-2252	348	2	.	.	PUNCT
inlawrev-2252	349	1	at	at	ADP
inlawrev-2252	349	2	5511	5511	NUM
inlawrev-2252	349	3	-	-	SYM
inlawrev-2252	349	4	12	12	NUM
inlawrev-2252	349	5	(	(	PUNCT
inlawrev-2252	349	6	statement	statement	NOUN
inlawrev-2252	349	7	of	of	ADP
inlawrev-2252	349	8	hon	hon	PROPN
inlawrev-2252	349	9	.	.	PUNCT
inlawrev-2252	350	1	edwin	edwin	PROPN
inlawrev-2252	350	2	s.	s.	PROPN
inlawrev-2252	350	3	cohen	cohen	PROPN
inlawrev-2252	350	4	)	)	PUNCT
inlawrev-2252	350	5	.	.	PUNCT
inlawrev-2252	351	1	s'^s	s'^s	PROPN
inlawrev-2252	351	2	.	.	PUNCT
inlawrev-2252	352	1	rep	rep	PROPN
inlawrev-2252	352	2	.	.	PROPN
inlawrev-2252	352	3	no	no	PROPN
inlawrev-2252	352	4	.	.	PROPN
inlawrev-2252	352	5	552	552	NUM
inlawrev-2252	352	6	,	,	PUNCT
inlawrev-2252	352	7	91st	91st	ADJ
inlawrev-2252	352	8	cong	cong	NOUN
inlawrev-2252	352	9	.	.	PUNCT
inlawrev-2252	352	10	,	,	PUNCT
inlawrev-2252	352	11	1st	1st	ADJ
inlawrev-2252	352	12	sess	sess	NOUN
inlawrev-2252	352	13	.	.	PUNCT
inlawrev-2252	352	14	,	,	PUNCT
inlawrev-2252	352	15	reprinted	reprint	VERB
inlawrev-2252	352	16	in	in	ADP
inlawrev-2252	352	17	[	[	X
inlawrev-2252	352	18	1969	1969	NUM
inlawrev-2252	352	19	]	]	X
inlawrev-2252	352	20	u.c	u.c	PROPN
inlawrev-2252	352	21	.	.	PROPN
inlawrev-2252	352	22	code	code	PROPN
inlawrev-2252	352	23	cong	cong	PROPN
inlawrev-2252	352	24	.	.	PUNCT
inlawrev-2252	353	1	&	&	CCONJ
inlawrev-2252	353	2	ad	ad	NOUN
inlawrev-2252	353	3	.	.	PUNCT
inlawrev-2252	354	1	news	news	NOUN
inlawrev-2252	354	2	2170	2170	NUM
inlawrev-2252	354	3	[	[	X
inlawrev-2252	354	4	hereinafter	hereinafter	NOUN
inlawrev-2252	354	5	cited	cite	VERB
inlawrev-2252	354	6	as	as	ADP
inlawrev-2252	354	7	s.	s.	PROPN
inlawrev-2252	354	8	rep	rep	PROPN
inlawrev-2252	354	9	.	.	PROPN
inlawrev-2252	354	10	no	no	INTJ
inlawrev-2252	354	11	.	.	PUNCT
inlawrev-2252	354	12	552	552	NUM
inlawrev-2252	354	13	]	]	PUNCT
inlawrev-2252	354	14	.	.	PUNCT
inlawrev-2252	355	1	section	section	PROPN
inlawrev-2252	355	2	385(b	385(b	PROPN
inlawrev-2252	355	3	)	)	PUNCT
inlawrev-2252	355	4	of	of	ADP
inlawrev-2252	355	5	the	the	DET
inlawrev-2252	355	6	code	code	NOUN
inlawrev-2252	355	7	provides	provide	VERB
inlawrev-2252	355	8	the	the	DET
inlawrev-2252	355	9	following	follow	VERB
inlawrev-2252	355	10	tests	test	NOUN
inlawrev-2252	355	11	for	for	ADP
inlawrev-2252	355	12	distinguishing	distinguish	VERB
inlawrev-2252	355	13	between	between	ADP
inlawrev-2252	355	14	debt	debt	NOUN
inlawrev-2252	355	15	and	and	CCONJ
inlawrev-2252	355	16	equity	equity	NOUN
inlawrev-2252	355	17	:	:	PUNCT
inlawrev-2252	355	18	(	(	PUNCT
inlawrev-2252	355	19	1	1	X
inlawrev-2252	355	20	)	)	PUNCT
inlawrev-2252	355	21	whether	whether	SCONJ
inlawrev-2252	355	22	there	there	PRON
inlawrev-2252	355	23	is	be	VERB
inlawrev-2252	355	24	a	a	DET
inlawrev-2252	355	25	written	write	VERB
inlawrev-2252	355	26	unconditional	unconditional	ADJ
inlawrev-2252	355	27	promise	promise	NOUN
inlawrev-2252	355	28	to	to	PART
inlawrev-2252	355	29	pay	pay	VERB
inlawrev-2252	355	30	on	on	ADP
inlawrev-2252	355	31	demand	demand	NOUN
inlawrev-2252	355	32	or	or	CCONJ
inlawrev-2252	355	33	on	on	ADP
inlawrev-2252	355	34	a	a	DET
inlawrev-2252	355	35	specified	specify	VERB
inlawrev-2252	355	36	date	date	NOUN
inlawrev-2252	355	37	a	a	DET
inlawrev-2252	355	38	sum	sum	NOUN
inlawrev-2252	355	39	certain	certain	ADJ
inlawrev-2252	355	40	in	in	ADP
inlawrev-2252	355	41	money	money	NOUN
inlawrev-2252	355	42	in	in	ADP
inlawrev-2252	355	43	return	return	NOUN
inlawrev-2252	355	44	for	for	ADP
inlawrev-2252	355	45	an	an	DET
inlawrev-2252	355	46	adequate	adequate	ADJ
inlawrev-2252	355	47	consideration	consideration	NOUN
inlawrev-2252	355	48	in	in	ADP
inlawrev-2252	355	49	money	money	NOUN
inlawrev-2252	355	50	or	or	CCONJ
inlawrev-2252	355	51	money	money	NOUN
inlawrev-2252	355	52	's	's	PART
inlawrev-2252	355	53	worth	worth	ADJ
inlawrev-2252	355	54	,	,	PUNCT
inlawrev-2252	355	55	and	and	CCONJ
inlawrev-2252	355	56	to	to	PART
inlawrev-2252	355	57	pay	pay	VERB
inlawrev-2252	355	58	a	a	DET
inlawrev-2252	355	59	fixed	fix	VERB
inlawrev-2252	355	60	rate	rate	NOUN
inlawrev-2252	355	61	of	of	ADP
inlawrev-2252	355	62	interest	interest	NOUN
inlawrev-2252	355	63	;	;	PUNCT
inlawrev-2252	355	64	(	(	PUNCT
inlawrev-2252	355	65	2	2	X
inlawrev-2252	355	66	)	)	PUNCT
inlawrev-2252	355	67	whether	whether	SCONJ
inlawrev-2252	355	68	there	there	PRON
inlawrev-2252	355	69	is	be	VERB
inlawrev-2252	355	70	subordination	subordination	NOUN
inlawrev-2252	355	71	to	to	ADP
inlawrev-2252	355	72	,	,	PUNCT
inlawrev-2252	355	73	or	or	CCONJ
inlawrev-2252	355	74	preference	preference	NOUN
inlawrev-2252	355	75	over	over	ADP
inlawrev-2252	355	76	,	,	PUNCT
inlawrev-2252	355	77	any	any	DET
inlawrev-2252	355	78	indebtedness	indebtedness	NOUN
inlawrev-2252	355	79	of	of	ADP
inlawrev-2252	355	80	the	the	DET
inlawrev-2252	355	81	corporation	corporation	NOUN
inlawrev-2252	355	82	;	;	PUNCT
inlawrev-2252	355	83	(	(	PUNCT
inlawrev-2252	355	84	3	3	X
inlawrev-2252	355	85	)	)	PUNCT
inlawrev-2252	355	86	the	the	DET
inlawrev-2252	355	87	ratio	ratio	NOUN
inlawrev-2252	355	88	of	of	ADP
inlawrev-2252	355	89	debt	debt	NOUN
inlawrev-2252	355	90	to	to	ADP
inlawrev-2252	355	91	equity	equity	NOUN
inlawrev-2252	355	92	of	of	ADP
inlawrev-2252	355	93	the	the	DET
inlawrev-2252	355	94	corporation	corporation	NOUN
inlawrev-2252	355	95	;	;	PUNCT
inlawrev-2252	355	96	(	(	PUNCT
inlawrev-2252	355	97	4	4	X
inlawrev-2252	355	98	)	)	PUNCT
inlawrev-2252	355	99	whether	whether	SCONJ
inlawrev-2252	355	100	there	there	PRON
inlawrev-2252	355	101	is	be	VERB
inlawrev-2252	355	102	convertibility	convertibility	NOUN
inlawrev-2252	355	103	into	into	ADP
inlawrev-2252	355	104	the	the	DET
inlawrev-2252	355	105	stock	stock	NOUN
inlawrev-2252	355	106	of	of	ADP
inlawrev-2252	355	107	the	the	DET
inlawrev-2252	355	108	corporation	corporation	NOUN
inlawrev-2252	355	109	;	;	PUNCT
inlawrev-2252	355	110	and	and	CCONJ
inlawrev-2252	355	111	(	(	PUNCT
inlawrev-2252	355	112	5	5	X
inlawrev-2252	355	113	)	)	PUNCT
inlawrev-2252	355	114	the	the	DET
inlawrev-2252	355	115	relationship	relationship	NOUN
inlawrev-2252	355	116	between	between	ADP
inlawrev-2252	355	117	holdings	holding	NOUN
inlawrev-2252	355	118	of	of	ADP
inlawrev-2252	355	119	stock	stock	NOUN
inlawrev-2252	355	120	in	in	ADP
inlawrev-2252	355	121	the	the	DET
inlawrev-2252	355	122	corporation	corporation	NOUN
inlawrev-2252	355	123	and	and	CCONJ
inlawrev-2252	355	124	holdings	holding	NOUN
inlawrev-2252	355	125	of	of	ADP
inlawrev-2252	355	126	the	the	DET
inlawrev-2252	355	127	interest	interest	NOUN
inlawrev-2252	355	128	in	in	ADP
inlawrev-2252	355	129	question	question	NOUN
inlawrev-2252	355	130	.	.	PUNCT
inlawrev-2252	356	1	to	to	PART
inlawrev-2252	356	2	date	date	VERB
inlawrev-2252	356	3	the	the	DET
inlawrev-2252	356	4	treasury	treasury	PROPN
inlawrev-2252	356	5	department	department	PROPN
inlawrev-2252	356	6	has	have	AUX
inlawrev-2252	356	7	not	not	PART
inlawrev-2252	356	8	issued	issue	VERB
inlawrev-2252	356	9	regulations	regulation	NOUN
inlawrev-2252	356	10	pursuant	pursuant	ADJ
inlawrev-2252	356	11	to	to	ADP
inlawrev-2252	356	12	the	the	DET
inlawrev-2252	356	13	statutory	statutory	ADJ
inlawrev-2252	356	14	provision	provision	NOUN
inlawrev-2252	356	15	.	.	PUNCT
inlawrev-2252	357	1	thus	thus	ADV
inlawrev-2252	357	2	,	,	PUNCT
inlawrev-2252	357	3	case	case	NOUN
inlawrev-2252	357	4	law	law	NOUN
inlawrev-2252	357	5	consistent	consistent	ADJ
inlawrev-2252	357	6	with	with	ADP
inlawrev-2252	357	7	the	the	DET
inlawrev-2252	357	8	statutory	statutory	ADJ
inlawrev-2252	357	9	guidelines	guideline	NOUN
inlawrev-2252	357	10	remains	remain	VERB
inlawrev-2252	357	11	intact	intact	ADJ
inlawrev-2252	357	12	and	and	CCONJ
inlawrev-2252	357	13	it	it	PRON
inlawrev-2252	357	14	is	be	AUX
inlawrev-2252	357	15	unclear	unclear	ADJ
inlawrev-2252	357	16	what	what	DET
inlawrev-2252	357	17	impact	impact	NOUN
inlawrev-2252	357	18	future	future	ADJ
inlawrev-2252	357	19	treasury	treasury	NOUN
inlawrev-2252	357	20	regulations	regulation	NOUN
inlawrev-2252	357	21	will	will	AUX
inlawrev-2252	357	22	have	have	VERB
inlawrev-2252	357	23	on	on	ADP
inlawrev-2252	357	24	existing	exist	VERB
inlawrev-2252	357	25	court	court	NOUN
inlawrev-2252	357	26	decisions	decision	NOUN
inlawrev-2252	357	27	.	.	PUNCT
inlawrev-2252	358	1	see	see	VERB
inlawrev-2252	358	2	text	text	NOUN
inlawrev-2252	358	3	accompanying	accompanying	ADJ
inlawrev-2252	358	4	note	note	VERB
inlawrev-2252	358	5	144	144	NUM
inlawrev-2252	358	6	infra	infra	NOUN
inlawrev-2252	358	7	.	.	PUNCT
inlawrev-2252	359	1	434	434	NUM
inlawrev-2252	359	2	indiana	indiana	PROPN
inlawrev-2252	359	3	law	law	PROPN
inlawrev-2252	359	4	review	review	NOUN
inlawrev-2252	359	5	[	[	X
inlawrev-2252	359	6	vol	vol	NOUN
inlawrev-2252	359	7	.	.	PUNCT
inlawrev-2252	359	8	10:419	10:419	NUM
inlawrev-2252	359	9	in	in	ADP
inlawrev-2252	359	10	addition	addition	NOUN
inlawrev-2252	359	11	,	,	PUNCT
inlawrev-2252	359	12	the	the	DET
inlawrev-2252	359	13	treasury	treasury	NOUN
inlawrev-2252	359	14	favored	favor	VERB
inlawrev-2252	359	15	the	the	DET
inlawrev-2252	359	16	inclusion	inclusion	NOUN
inlawrev-2252	359	17	in	in	ADP
inlawrev-2252	359	18	h.r	h.r	PROPN
inlawrev-2252	359	19	.	.	PROPN
inlawrev-2252	359	20	13270	13270	NUM
inlawrev-2252	359	21	of	of	ADP
inlawrev-2252	359	22	the	the	DET
inlawrev-2252	359	23	rule	rule	NOUN
inlawrev-2252	359	24	proposed	propose	VERB
inlawrev-2252	359	25	in	in	ADP
inlawrev-2252	359	26	h.r	h.r	PROPN
inlawrev-2252	359	27	.	.	PROPN
inlawrev-2252	359	28	7489	7489	NUM
inlawrev-2252	359	29	which	which	PRON
inlawrev-2252	359	30	would	would	AUX
inlawrev-2252	359	31	deny	deny	VERB
inlawrev-2252	359	32	installment	installment	ADJ
inlawrev-2252	359	33	sale	sale	NOUN
inlawrev-2252	359	34	treatment	treatment	NOUN
inlawrev-2252	359	35	under	under	ADP
inlawrev-2252	359	36	section	section	NOUN
inlawrev-2252	359	37	453	453	NUM
inlawrev-2252	359	38	for	for	ADP
inlawrev-2252	359	39	indebtedness	indebtedness	NOUN
inlawrev-2252	359	40	issued	issue	VERB
inlawrev-2252	359	41	in	in	ADP
inlawrev-2252	359	42	registered	register	VERB
inlawrev-2252	359	43	form	form	NOUN
inlawrev-2252	359	44	or	or	CCONJ
inlawrev-2252	359	45	with	with	ADP
inlawrev-2252	359	46	interest	interest	NOUN
inlawrev-2252	359	47	coupons	coupon	NOUN
inlawrev-2252	359	48	attached	attach	VERB
inlawrev-2252	359	49	.	.	PUNCT
inlawrev-2252	360	1	the	the	DET
inlawrev-2252	360	2	treasury	treasury	NOUN
inlawrev-2252	360	3	felt	feel	VERB
inlawrev-2252	360	4	that	that	SCONJ
inlawrev-2252	360	5	these	these	DET
inlawrev-2252	360	6	types	type	NOUN
inlawrev-2252	360	7	of	of	ADP
inlawrev-2252	360	8	instruments	instrument	NOUN
inlawrev-2252	360	9	,	,	PUNCT
inlawrev-2252	360	10	freely	freely	ADV
inlawrev-2252	360	11	traded	trade	VERB
inlawrev-2252	360	12	on	on	ADP
inlawrev-2252	360	13	the	the	DET
inlawrev-2252	360	14	market	market	NOUN
inlawrev-2252	360	15	,	,	PUNCT
inlawrev-2252	360	16	do	do	AUX
inlawrev-2252	360	17	not	not	PART
inlawrev-2252	360	18	justify	justify	VERB
inlawrev-2252	360	19	tax	tax	NOUN
inlawrev-2252	360	20	deferral	deferral	NOUN
inlawrev-2252	360	21	.	.	PUNCT
inlawrev-2252	361	1	this	this	DET
inlawrev-2252	361	2	proposal	proposal	NOUN
inlawrev-2252	361	3	was	be	AUX
inlawrev-2252	361	4	adopted	adopt	VERB
inlawrev-2252	361	5	,	,	PUNCT
inlawrev-2252	361	6	in	in	ADP
inlawrev-2252	361	7	substance	substance	NOUN
inlawrev-2252	361	8	,	,	PUNCT
inlawrev-2252	361	9	and	and	CCONJ
inlawrev-2252	361	10	resulted	result	VERB
inlawrev-2252	361	11	in	in	ADP
inlawrev-2252	361	12	amendment	amendment	NOUN
inlawrev-2252	361	13	to	to	PART
inlawrev-2252	361	14	section	section	NOUN
inlawrev-2252	361	15	453(b	453(b	PROPN
inlawrev-2252	361	16	)	)	PUNCT
inlawrev-2252	361	17	of	of	ADP
inlawrev-2252	361	18	the	the	DET
inlawrev-2252	361	19	code.^^	code.^^	NOUN
inlawrev-2252	361	20	the	the	DET
inlawrev-2252	361	21	treasury	treasury	NOUN
inlawrev-2252	361	22	also	also	ADV
inlawrev-2252	361	23	suggested	suggest	VERB
inlawrev-2252	361	24	amending	amend	VERB
inlawrev-2252	361	25	section	section	NOUN
inlawrev-2252	361	26	1232	1232	NUM
inlawrev-2252	361	27	to	to	PART
inlawrev-2252	361	28	require	require	VERB
inlawrev-2252	361	29	that	that	PRON
inlawrev-2252	361	30	original	original	ADJ
inlawrev-2252	361	31	issue	issue	NOUN
inlawrev-2252	361	32	discount	discount	NOUN
inlawrev-2252	361	33	be	be	AUX
inlawrev-2252	361	34	treated	treat	VERB
inlawrev-2252	361	35	as	as	ADP
inlawrev-2252	361	36	additional	additional	ADJ
inlawrev-2252	361	37	interest	interest	NOUN
inlawrev-2252	361	38	income	income	NOUN
inlawrev-2252	361	39	to	to	ADP
inlawrev-2252	361	40	the	the	DET
inlawrev-2252	361	41	bondholders	bondholder	NOUN
inlawrev-2252	361	42	,	,	PUNCT
inlawrev-2252	361	43	to	to	PART
inlawrev-2252	361	44	be	be	AUX
inlawrev-2252	361	45	reported	report	VERB
inlawrev-2252	361	46	ratably	ratably	ADV
inlawrev-2252	361	47	over	over	ADP
inlawrev-2252	361	48	the	the	DET
inlawrev-2252	361	49	life	life	NOUN
inlawrev-2252	361	50	of	of	ADP
inlawrev-2252	361	51	the	the	DET
inlawrev-2252	361	52	bonds	bond	NOUN
inlawrev-2252	361	53	.	.	PUNCT
inlawrev-2252	362	1	the	the	DET
inlawrev-2252	362	2	purpose	purpose	NOUN
inlawrev-2252	362	3	of	of	ADP
inlawrev-2252	362	4	this	this	DET
inlawrev-2252	362	5	proposal	proposal	NOUN
inlawrev-2252	362	6	was	be	AUX
inlawrev-2252	362	7	to	to	PART
inlawrev-2252	362	8	achieve	achieve	VERB
inlawrev-2252	362	9	consistency	consistency	NOUN
inlawrev-2252	362	10	of	of	ADP
inlawrev-2252	362	11	treatment	treatment	NOUN
inlawrev-2252	362	12	between	between	ADP
inlawrev-2252	362	13	bondholders	bondholder	NOUN
inlawrev-2252	362	14	and	and	CCONJ
inlawrev-2252	362	15	the	the	DET
inlawrev-2252	362	16	issuing	issue	VERB
inlawrev-2252	362	17	company	company	NOUN
inlawrev-2252	362	18	where	where	SCONJ
inlawrev-2252	362	19	bonds	bond	NOUN
inlawrev-2252	362	20	are	be	AUX
inlawrev-2252	362	21	issued	issue	VERB
inlawrev-2252	362	22	at	at	ADP
inlawrev-2252	362	23	a	a	DET
inlawrev-2252	362	24	discount.^9	discount.^9	PROPN
inlawrev-2252	362	25	this	this	DET
inlawrev-2252	362	26	proposal	proposal	NOUN
inlawrev-2252	362	27	also	also	ADV
inlawrev-2252	362	28	was	be	AUX
inlawrev-2252	362	29	adopted	adopt	VERB
inlawrev-2252	362	30	.	.	PUNCT
inlawrev-2252	363	1	the	the	DET
inlawrev-2252	363	2	senate	senate	PROPN
inlawrev-2252	363	3	finance	finance	PROPN
inlawrev-2252	363	4	committee	committee	PROPN
inlawrev-2252	363	5	also	also	ADV
inlawrev-2252	363	6	proposed	propose	VERB
inlawrev-2252	363	7	some	some	DET
inlawrev-2252	363	8	substantive	substantive	ADJ
inlawrev-2252	363	9	changes	change	NOUN
inlawrev-2252	363	10	in	in	ADP
inlawrev-2252	363	11	h.r	h.r	PROPN
inlawrev-2252	363	12	.	.	PROPN
inlawrev-2252	363	13	13270.'^^	13270.'^^	PROPN
inlawrev-2252	363	14	the	the	DET
inlawrev-2252	363	15	committee	committee	NOUN
inlawrev-2252	363	16	suggested	suggest	VERB
inlawrev-2252	363	17	the	the	DET
inlawrev-2252	363	18	insertion	insertion	NOUN
inlawrev-2252	363	19	of	of	ADP
inlawrev-2252	363	20	a	a	DET
inlawrev-2252	363	21	provision	provision	NOUN
inlawrev-2252	363	22	distinguishing	distinguish	VERB
inlawrev-2252	363	23	between	between	ADP
inlawrev-2252	363	24	debt	debt	NOUN
inlawrev-2252	363	25	and	and	CCONJ
inlawrev-2252	363	26	equity	equity	NOUN
inlawrev-2252	363	27	consideration	consideration	NOUN
inlawrev-2252	363	28	and	and	CCONJ
inlawrev-2252	363	29	proposed	propose	VERB
inlawrev-2252	363	30	a	a	DET
inlawrev-2252	363	31	debt	debt	NOUN
inlawrev-2252	363	32	-	-	PUNCT
inlawrev-2252	363	33	equity	equity	NOUN
inlawrev-2252	363	34	ratio	ratio	NOUN
inlawrev-2252	363	35	test	test	NOUN
inlawrev-2252	363	36	of	of	ADP
inlawrev-2252	363	37	four	four	NUM
inlawrev-2252	363	38	-	-	PUNCT
inlawrev-2252	363	39	to	to	ADP
inlawrev-2252	363	40	-	-	PUNCT
inlawrev-2252	363	41	one	one	NUM
inlawrev-2252	363	42	rather	rather	ADV
inlawrev-2252	363	43	than	than	ADP
inlawrev-2252	363	44	the	the	DET
inlawrev-2252	363	45	two	two	NUM
inlawrev-2252	363	46	-	-	PUNCT
inlawrev-2252	363	47	toone	toone	NOUN
inlawrev-2252	363	48	ratio	ratio	NOUN
inlawrev-2252	363	49	which	which	PRON
inlawrev-2252	363	50	subsequently	subsequently	ADV
inlawrev-2252	363	51	prevailed	prevail	VERB
inlawrev-2252	363	52	.	.	PUNCT
inlawrev-2252	364	1	the	the	DET
inlawrev-2252	364	2	senate	senate	PROPN
inlawrev-2252	364	3	version	version	NOUN
inlawrev-2252	364	4	of	of	ADP
inlawrev-2252	364	5	the	the	DET
inlawrev-2252	364	6	bill	bill	NOUN
inlawrev-2252	364	7	also	also	ADV
inlawrev-2252	364	8	proposed	propose	VERB
inlawrev-2252	364	9	reducing	reduce	VERB
inlawrev-2252	364	10	the	the	DET
inlawrev-2252	364	11	projected	project	VERB
inlawrev-2252	364	12	earnings	earning	NOUN
inlawrev-2252	364	13	test	test	NOUN
inlawrev-2252	364	14	from	from	ADP
inlawrev-2252	364	15	three	three	NUM
inlawrev-2252	364	16	to	to	PART
inlawrev-2252	364	17	two	two	NUM
inlawrev-2252	364	18	times	time	NOUN
inlawrev-2252	364	19	annual	annual	ADJ
inlawrev-2252	364	20	interest	interest	NOUN
inlawrev-2252	364	21	to	to	PART
inlawrev-2252	364	22	be	be	AUX
inlawrev-2252	364	23	paid	pay	VERB
inlawrev-2252	364	24	or	or	CCONJ
inlawrev-2252	364	25	incurred	incur	VERB
inlawrev-2252	364	26	.	.	PUNCT
inlawrev-2252	365	1	finally	finally	ADV
inlawrev-2252	365	2	,	,	PUNCT
inlawrev-2252	365	3	the	the	DET
inlawrev-2252	365	4	senate	senate	PROPN
inlawrev-2252	365	5	version	version	NOUN
inlawrev-2252	365	6	of	of	ADP
inlawrev-2252	365	7	the	the	DET
inlawrev-2252	365	8	bill	bill	NOUN
inlawrev-2252	365	9	proposed	propose	VERB
inlawrev-2252	365	10	october	october	PROPN
inlawrev-2252	365	11	9	9	NUM
inlawrev-2252	365	12	,	,	PUNCT
inlawrev-2252	365	13	1969	1969	NUM
inlawrev-2252	365	14	,	,	PUNCT
inlawrev-2252	365	15	as	as	ADP
inlawrev-2252	365	16	the	the	DET
inlawrev-2252	365	17	effective	effective	ADJ
inlawrev-2252	365	18	date	date	NOUN
inlawrev-2252	365	19	of	of	ADP
inlawrev-2252	365	20	section	section	NOUN
inlawrev-2252	365	21	279	279	NUM
inlawrev-2252	365	22	.	.	PUNCT
inlawrev-2252	366	1	'	'	PUNCT
inlawrev-2252	366	2	^^	^^	CCONJ
inlawrev-2252	366	3	the	the	DET
inlawrev-2252	366	4	effective	effective	ADJ
inlawrev-2252	366	5	date	date	NOUN
inlawrev-2252	366	6	recommendation	recommendation	NOUN
inlawrev-2252	366	7	was	be	AUX
inlawrev-2252	366	8	the	the	DET
inlawrev-2252	366	9	only	only	ADJ
inlawrev-2252	366	10	senate	senate	PROPN
inlawrev-2252	366	11	finance	finance	PROPN
inlawrev-2252	366	12	committee	committee	PROPN
inlawrev-2252	366	13	proposal	proposal	NOUN
inlawrev-2252	366	14	which	which	PRON
inlawrev-2252	366	15	became	become	VERB
inlawrev-2252	366	16	law	law	NOUN
inlawrev-2252	366	17	.	.	PUNCT
inlawrev-2252	367	1	the	the	DET
inlawrev-2252	367	2	bill	bill	NOUN
inlawrev-2252	367	3	which	which	PRON
inlawrev-2252	367	4	finally	finally	ADV
inlawrev-2252	367	5	emerged	emerge	VERB
inlawrev-2252	367	6	and	and	CCONJ
inlawrev-2252	367	7	was	be	AUX
inlawrev-2252	367	8	subsequently	subsequently	ADV
inlawrev-2252	367	9	enacted	enact	VERB
inlawrev-2252	367	10	into	into	ADP
inlawrev-2252	367	11	law	law	NOUN
inlawrev-2252	367	12	was	be	AUX
inlawrev-2252	367	13	quite	quite	ADV
inlawrev-2252	367	14	different	different	ADJ
inlawrev-2252	367	15	from	from	ADP
inlawrev-2252	367	16	what	what	PRON
inlawrev-2252	367	17	mr	mr	PROPN
inlawrev-2252	367	18	.	.	PROPN
inlawrev-2252	367	19	mills	mills	PROPN
inlawrev-2252	367	20	had	have	AUX
inlawrev-2252	367	21	originally	originally	ADV
inlawrev-2252	367	22	intended	intend	VERB
inlawrev-2252	367	23	.	.	PUNCT
inlawrev-2252	368	1	unlike	unlike	ADP
inlawrev-2252	368	2	h.r	h.r	PROPN
inlawrev-2252	368	3	.	.	PROPN
inlawrev-2252	368	4	7489	7489	NUM
inlawrev-2252	368	5	,	,	PUNCT
inlawrev-2252	368	6	sections	section	NOUN
inlawrev-2252	368	7	411	411	NUM
inlawrev-2252	368	8	-	-	SYM
inlawrev-2252	368	9	14	14	NUM
inlawrev-2252	368	10	of	of	ADP
inlawrev-2252	368	11	h.r	h.r	PROPN
inlawrev-2252	368	12	.	.	PROPN
inlawrev-2252	368	13	13270	13270	NUM
inlawrev-2252	368	14	extended	extend	VERB
inlawrev-2252	368	15	to	to	ADP
inlawrev-2252	368	16	asset	asset	NOUN
inlawrev-2252	368	17	acquisitions	acquisition	NOUN
inlawrev-2252	368	18	;	;	PUNCT
inlawrev-2252	368	19	partially	partially	ADV
inlawrev-2252	368	20	eliminated	eliminate	VERB
inlawrev-2252	368	21	the	the	DET
inlawrev-2252	368	22	objection	objection	NOUN
inlawrev-2252	368	23	that	that	PRON
inlawrev-2252	368	24	h.r	h.r	PROPN
inlawrev-2252	368	25	.	.	PROPN
inlawrev-2252	368	26	7489	7489	NUM
inlawrev-2252	368	27	contained	contain	VERB
inlawrev-2252	368	28	no	no	DET
inlawrev-2252	368	29	control	control	NOUN
inlawrev-2252	368	30	requirement	requirement	NOUN
inlawrev-2252	368	31	;	;	PUNCT
inlawrev-2252	368	32	and	and	CCONJ
inlawrev-2252	368	33	,	,	PUNCT
inlawrev-2252	368	34	by	by	ADP
inlawrev-2252	368	35	exempting	exempt	VERB
inlawrev-2252	368	36	the	the	DET
inlawrev-2252	368	37	first	first	ADJ
inlawrev-2252	368	38	$	$	SYM
inlawrev-2252	368	39	5	5	NUM
inlawrev-2252	368	40	million	million	NUM
inlawrev-2252	368	41	interest	interest	NOUN
inlawrev-2252	368	42	,	,	PUNCT
inlawrev-2252	368	43	sought	seek	VERB
inlawrev-2252	368	44	to	to	PART
inlawrev-2252	368	45	protect	protect	VERB
inlawrev-2252	368	46	smaller	small	ADJ
inlawrev-2252	368	47	corporations	corporation	NOUN
inlawrev-2252	368	48	.	.	PUNCT
inlawrev-2252	369	1	'	'	PUNCT
inlawrev-2252	369	2	^^	^^	PUNCT
inlawrev-2252	369	3	however	however	ADV
inlawrev-2252	369	4	,	,	PUNCT
inlawrev-2252	369	5	by	by	ADP
inlawrev-2252	369	6	limiting	limit	VERB
inlawrev-2252	369	7	the	the	DET
inlawrev-2252	369	8	scope	scope	NOUN
inlawrev-2252	369	9	of	of	ADP
inlawrev-2252	369	10	the	the	DET
inlawrev-2252	369	11	proposal	proposal	NOUN
inlawrev-2252	369	12	,	,	PUNCT
inlawrev-2252	369	13	the	the	DET
inlawrev-2252	369	14	drafters	drafter	NOUN
inlawrev-2252	369	15	of	of	ADP
inlawrev-2252	369	16	the	the	DET
inlawrev-2252	369	17	bill	bill	NOUN
inlawrev-2252	369	18	severely	severely	ADV
inlawrev-2252	369	19	limited	limit	VERB
inlawrev-2252	369	20	its	its	PRON
inlawrev-2252	369	21	effectiveness	effectiveness	NOUN
inlawrev-2252	369	22	.	.	PUNCT
inlawrev-2252	370	1	"^^	"^^	VERB
inlawrev-2252	370	2	the	the	DET
inlawrev-2252	370	3	interest	interest	NOUN
inlawrev-2252	370	4	deduction	deduction	NOUN
inlawrev-2252	370	5	ceiling	ceiling	NOUN
inlawrev-2252	370	6	of	of	ADP
inlawrev-2252	370	7	$	$	SYM
inlawrev-2252	370	8	5	5	NUM
inlawrev-2252	370	9	million	million	NUM
inlawrev-2252	370	10	is	be	AUX
inlawrev-2252	370	11	sufficiently	sufficiently	ADV
inlawrev-2252	370	12	high	high	ADJ
inlawrev-2252	370	13	to	to	PART
inlawrev-2252	370	14	permit	permit	VERB
inlawrev-2252	370	15	debt	debt	NOUN
inlawrev-2252	370	16	-	-	PUNCT
inlawrev-2252	370	17	financed	finance	VERB
inlawrev-2252	370	18	acquisition	acquisition	NOUN
inlawrev-2252	370	19	of	of	ADP
inlawrev-2252	370	20	companies	company	NOUN
inlawrev-2252	370	21	with	with	ADP
inlawrev-2252	370	22	significant	significant	ADJ
inlawrev-2252	370	23	asset	asset	NOUN
inlawrev-2252	370	24	size	size	NOUN
inlawrev-2252	370	25	.	.	PUNCT
inlawrev-2252	371	1	moreover	moreover	ADV
inlawrev-2252	371	2	,	,	PUNCT
inlawrev-2252	371	3	the	the	DET
inlawrev-2252	371	4	statute	statute	NOUN
inlawrev-2252	371	5	's	's	PART
inlawrev-2252	371	6	non	non	ADJ
inlawrev-2252	371	7	-	-	NOUN
inlawrev-2252	371	8	applicability	applicability	NOUN
inlawrev-2252	371	9	to	to	ADP
inlawrev-2252	371	10	nontaxable	nontaxable	ADJ
inlawrev-2252	371	11	stock	stock	NOUN
inlawrev-2252	371	12	acquisitions	acquisition	NOUN
inlawrev-2252	371	13	is	be	AUX
inlawrev-2252	371	14	a	a	DET
inlawrev-2252	371	15	serious	serious	ADJ
inlawrev-2252	371	16	legislative	legislative	ADJ
inlawrev-2252	371	17	omission	omission	NOUN
inlawrev-2252	371	18	and	and	CCONJ
inlawrev-2252	371	19	is	be	AUX
inlawrev-2252	371	20	directly	directly	ADV
inlawrev-2252	371	21	contrary	contrary	ADJ
inlawrev-2252	371	22	to	to	ADP
inlawrev-2252	371	23	the	the	DET
inlawrev-2252	371	24	stated	stated	ADJ
inlawrev-2252	371	25	purpose	purpose	NOUN
inlawrev-2252	371	26	of	of	ADP
inlawrev-2252	371	27	the	the	DET
inlawrev-2252	371	28	legislation	legislation	NOUN
inlawrev-2252	371	29	.	.	PUNCT
inlawrev-2252	372	1	finally	finally	ADV
inlawrev-2252	372	2	under	under	ADP
inlawrev-2252	372	3	section	section	NOUN
inlawrev-2252	372	4	279(d)(3	279(d)(3	NOUN
inlawrev-2252	372	5	)	)	PUNCT
inlawrev-2252	372	6	,	,	PUNCT
inlawrev-2252	372	7	where	where	SCONJ
inlawrev-2252	372	8	control	control	NOUN
inlawrev-2252	372	9	of	of	ADP
inlawrev-2252	372	10	80	80	NUM
inlawrev-2252	372	11	%	%	NOUN
inlawrev-2252	372	12	of	of	ADP
inlawrev-2252	372	13	the	the	DET
inlawrev-2252	372	14	voting	voting	NOUN
inlawrev-2252	372	15	stock	stock	NOUN
inlawrev-2252	372	16	or	or	CCONJ
inlawrev-2252	372	17	of	of	ADP
inlawrev-2252	372	18	substantially	substantially	ADV
inlawrev-2252	372	19	all	all	DET
inlawrev-2252	372	20	the	the	DET
inlawrev-2252	372	21	assets	asset	NOUN
inlawrev-2252	372	22	of	of	ADP
inlawrev-2252	372	23	the	the	DET
inlawrev-2252	372	24	acquired	acquire	VERB
inlawrev-2252	372	25	corporation	corporation	NOUN
inlawrev-2252	372	26	is	be	AUX
inlawrev-2252	372	27	obtained	obtain	VERB
inlawrev-2252	372	28	,	,	PUNCT
inlawrev-2252	372	29	the	the	DET
inlawrev-2252	372	30	interest	interest	NOUN
inlawrev-2252	372	31	on	on	ADP
inlawrev-2252	372	32	acquisition	acquisition	NOUN
inlawrev-2252	372	33	indebtedness	indebtedness	NOUN
inlawrev-2252	372	34	is	be	AUX
inlawrev-2252	372	35	deductible	deductible	ADJ
inlawrev-2252	372	36	after	after	ADP
inlawrev-2252	372	37	the	the	DET
inlawrev-2252	372	38	year	year	NOUN
inlawrev-2252	372	39	in	in	ADP
inlawrev-2252	372	40	which	which	PRON
inlawrev-2252	372	41	control	control	NOUN
inlawrev-2252	372	42	is	be	AUX
inlawrev-2252	372	43	obtained	obtain	VERB
inlawrev-2252	372	44	and	and	CCONJ
inlawrev-2252	372	45	in	in	ADP
inlawrev-2252	372	46	all	all	DET
inlawrev-2252	372	47	succeeding	succeed	VERB
inlawrev-2252	372	48	years	year	NOUN
inlawrev-2252	372	49	.	.	PUNCT
inlawrev-2252	373	1	this	this	DET
inlawrev-2252	373	2	provision	provision	NOUN
inlawrev-2252	373	3	685ee	685ee	ADJ
inlawrev-2252	373	4	i.r.c	i.r.c	NOUN
inlawrev-2252	373	5	.	.	PUNCT
inlawrev-2252	374	1	§	§	PROPN
inlawrev-2252	374	2	453(b)(3	453(b)(3	NUM
inlawrev-2252	374	3	)	)	PUNCT
inlawrev-2252	374	4	.	.	PUNCT
inlawrev-2252	375	1	695ee	695ee	ADJ
inlawrev-2252	375	2	s.	s.	PROPN
inlawrev-2252	375	3	rep	rep	PROPN
inlawrev-2252	375	4	.	.	PROPN
inlawrev-2252	375	5	no	no	PROPN
inlawrev-2252	375	6	.	.	PROPN
inlawrev-2252	375	7	552	552	NUM
inlawrev-2252	375	8	,	,	PUNCT
inlawrev-2252	375	9	supra	supra	PROPN
inlawrev-2252	375	10	note	note	NOUN
inlawrev-2252	375	11	67	67	NUM
inlawrev-2252	375	12	,	,	PUNCT
inlawrev-2252	375	13	at	at	ADP
inlawrev-2252	375	14	146	146	NUM
inlawrev-2252	375	15	-	-	SYM
inlawrev-2252	375	16	48	48	NUM
inlawrev-2252	375	17	.	.	PUNCT
inlawrev-2252	375	18	72566	72566	NUM
inlawrev-2252	375	19	i.r.c	i.r.c	NOUN
inlawrev-2252	375	20	.	.	PUNCT
inlawrev-2252	376	1	§	§	PROPN
inlawrev-2252	376	2	279(i	279(i	PROPN
inlawrev-2252	376	3	)	)	PUNCT
inlawrev-2252	376	4	.	.	PUNCT
inlawrev-2252	376	5	''	''	PUNCT
inlawrev-2252	377	1	^see	^see	PRON
inlawrev-2252	377	2	text	text	NOUN
inlawrev-2252	377	3	accompanying	accompanying	ADJ
inlawrev-2252	377	4	notes	note	NOUN
inlawrev-2252	377	5	148	148	NUM
inlawrev-2252	377	6	-	-	SYM
inlawrev-2252	377	7	49	49	NUM
inlawrev-2252	377	8	infra	infra	NOUN
inlawrev-2252	377	9	.	.	PUNCT
inlawrev-2252	378	1	1977	1977	NUM
inlawrev-2252	378	2	]	]	PUNCT
inlawrev-2252	378	3	taxation	taxation	NOUN
inlawrev-2252	378	4	of	of	ADP
inlawrev-2252	378	5	interest	interest	NOUN
inlawrev-2252	378	6	-	-	PUNCT
inlawrev-2252	378	7	on	on	ADP
inlawrev-2252	378	8	-	-	PUNCT
inlawrev-2252	378	9	indebtedness	indebtedness	NOUN
inlawrev-2252	378	10	435	435	NUM
inlawrev-2252	378	11	encourages	encourage	NOUN
inlawrev-2252	378	12	control	control	NOUN
inlawrev-2252	378	13	acquisitions	acquisition	NOUN
inlawrev-2252	378	14	which	which	PRON
inlawrev-2252	378	15	in	in	ADP
inlawrev-2252	378	16	turn	turn	NOUN
inlawrev-2252	378	17	reduce	reduce	VERB
inlawrev-2252	378	18	the	the	DET
inlawrev-2252	378	19	number	number	NOUN
inlawrev-2252	378	20	of	of	ADP
inlawrev-2252	378	21	independent	independent	ADJ
inlawrev-2252	378	22	companies	company	NOUN
inlawrev-2252	378	23	,	,	PUNCT
inlawrev-2252	378	24	a	a	DET
inlawrev-2252	378	25	result	result	NOUN
inlawrev-2252	378	26	also	also	ADV
inlawrev-2252	378	27	contrary	contrary	ADJ
inlawrev-2252	378	28	to	to	ADP
inlawrev-2252	378	29	the	the	DET
inlawrev-2252	378	30	stated	stated	ADJ
inlawrev-2252	378	31	purpose	purpose	NOUN
inlawrev-2252	378	32	of	of	ADP
inlawrev-2252	378	33	the	the	DET
inlawrev-2252	378	34	legislation	legislation	NOUN
inlawrev-2252	378	35	.	.	PUNCT
inlawrev-2252	379	1	in	in	ADP
inlawrev-2252	379	2	short	short	ADJ
inlawrev-2252	379	3	,	,	PUNCT
inlawrev-2252	379	4	the	the	DET
inlawrev-2252	379	5	statute	statute	NOUN
inlawrev-2252	379	6	narrows	narrow	VERB
inlawrev-2252	379	7	the	the	DET
inlawrev-2252	379	8	class	class	NOUN
inlawrev-2252	379	9	of	of	ADP
inlawrev-2252	379	10	debt	debt	NOUN
inlawrev-2252	379	11	-	-	PUNCT
inlawrev-2252	379	12	financed	finance	VERB
inlawrev-2252	379	13	acquisitions	acquisition	NOUN
inlawrev-2252	379	14	with	with	ADP
inlawrev-2252	379	15	no	no	DET
inlawrev-2252	379	16	interest	interest	NOUN
inlawrev-2252	379	17	deduction	deduction	NOUN
inlawrev-2252	379	18	penalty	penalty	NOUN
inlawrev-2252	379	19	to	to	ADP
inlawrev-2252	379	20	those	those	DET
inlawrev-2252	379	21	transactions	transaction	NOUN
inlawrev-2252	379	22	for	for	ADP
inlawrev-2252	379	23	which	which	PRON
inlawrev-2252	379	24	the	the	DET
inlawrev-2252	379	25	legislation	legislation	NOUN
inlawrev-2252	379	26	was	be	AUX
inlawrev-2252	379	27	supposed	suppose	VERB
inlawrev-2252	379	28	to	to	PART
inlawrev-2252	379	29	limit	limit	VERB
inlawrev-2252	379	30	further	further	ADJ
inlawrev-2252	379	31	government	government	NOUN
inlawrev-2252	379	32	subsidy	subsidy	NOUN
inlawrev-2252	379	33	.	.	PUNCT
inlawrev-2252	380	1	iv	iv	X
inlawrev-2252	380	2	.	.	PUNCT
inlawrev-2252	380	3	technical	technical	ADJ
inlawrev-2252	380	4	explanation	explanation	NOUN
inlawrev-2252	380	5	of	of	ADP
inlawrev-2252	380	6	section	section	NOUN
inlawrev-2252	380	7	279	279	NUM
inlawrev-2252	380	8	under	under	ADP
inlawrev-2252	380	9	section	section	NOUN
inlawrev-2252	380	10	279	279	NUM
inlawrev-2252	380	11	,	,	PUNCT
inlawrev-2252	380	12	no	no	DET
inlawrev-2252	380	13	deduction	deduction	NOUN
inlawrev-2252	380	14	is	be	AUX
inlawrev-2252	380	15	allowed	allow	VERB
inlawrev-2252	380	16	for	for	ADP
inlawrev-2252	380	17	interest	interest	NOUN
inlawrev-2252	380	18	payable	payable	ADJ
inlawrev-2252	380	19	on	on	ADP
inlawrev-2252	380	20	securities	security	NOUN
inlawrev-2252	380	21	issued	issue	VERB
inlawrev-2252	380	22	after	after	ADP
inlawrev-2252	380	23	october	october	PROPN
inlawrev-2252	380	24	9	9	NUM
inlawrev-2252	380	25	,	,	PUNCT
inlawrev-2252	380	26	1969	1969	NUM
inlawrev-2252	380	27	,	,	PUNCT
inlawrev-2252	380	28	which	which	PRON
inlawrev-2252	380	29	constitutes	constitute	VERB
inlawrev-2252	380	30	"	"	PUNCT
inlawrev-2252	380	31	corporate	corporate	ADJ
inlawrev-2252	380	32	acquisition	acquisition	NOUN
inlawrev-2252	380	33	indebtedness	indebtedness	NOUN
inlawrev-2252	380	34	"	"	PUNCT
inlawrev-2252	380	35	to	to	ADP
inlawrev-2252	380	36	the	the	DET
inlawrev-2252	380	37	extent	extent	NOUN
inlawrev-2252	380	38	such	such	ADJ
inlawrev-2252	380	39	"	"	PUNCT
inlawrev-2252	380	40	interest"^"^	interest"^"^	PROPN
inlawrev-2252	380	41	exceeds	exceed	VERB
inlawrev-2252	380	42	$	$	SYM
inlawrev-2252	380	43	5	5	NUM
inlawrev-2252	380	44	million	million	NUM
inlawrev-2252	380	45	less	less	ADJ
inlawrev-2252	380	46	interest	interest	NOUN
inlawrev-2252	380	47	on	on	ADP
inlawrev-2252	380	48	obligations	obligation	NOUN
inlawrev-2252	380	49	to	to	PART
inlawrev-2252	380	50	acquire	acquire	VERB
inlawrev-2252	380	51	stock	stock	NOUN
inlawrev-2252	380	52	or	or	CCONJ
inlawrev-2252	380	53	assets	asset	NOUN
inlawrev-2252	380	54	of	of	ADP
inlawrev-2252	380	55	another	another	DET
inlawrev-2252	380	56	corporation	corporation	NOUN
inlawrev-2252	380	57	issued	issue	VERB
inlawrev-2252	380	58	after	after	ADP
inlawrev-2252	380	59	december	december	PROPN
inlawrev-2252	380	60	31	31	NUM
inlawrev-2252	380	61	,	,	PUNCT
inlawrev-2252	380	62	1967	1967	NUM
inlawrev-2252	380	63	,	,	PUNCT
inlawrev-2252	380	64	which	which	PRON
inlawrev-2252	380	65	are	be	AUX
inlawrev-2252	380	66	not	not	PART
inlawrev-2252	380	67	"	"	PUNCT
inlawrev-2252	380	68	corporate	corporate	ADJ
inlawrev-2252	380	69	acquisition	acquisition	NOUN
inlawrev-2252	380	70	indebtedness	indebtedness	NOUN
inlawrev-2252	380	71	"	"	PUNCT
inlawrev-2252	380	72	as	as	SCONJ
inlawrev-2252	380	73	defined	define	VERB
inlawrev-2252	380	74	by	by	ADP
inlawrev-2252	380	75	section	section	NOUN
inlawrev-2252	380	76	279(b).'^^	279(b).'^^	NUM
inlawrev-2252	380	77	thus	thus	ADV
inlawrev-2252	380	78	,	,	PUNCT
inlawrev-2252	380	79	interest	interest	NOUN
inlawrev-2252	380	80	on	on	ADP
inlawrev-2252	380	81	any	any	DET
inlawrev-2252	380	82	debt	debt	NOUN
inlawrev-2252	380	83	satisfying	satisfy	VERB
inlawrev-2252	380	84	this	this	DET
inlawrev-2252	380	85	condition	condition	NOUN
inlawrev-2252	380	86	which	which	PRON
inlawrev-2252	380	87	was	be	AUX
inlawrev-2252	380	88	issued	issue	VERB
inlawrev-2252	380	89	after	after	ADP
inlawrev-2252	380	90	1967	1967	NUM
inlawrev-2252	380	91	will	will	AUX
inlawrev-2252	380	92	apply	apply	VERB
inlawrev-2252	380	93	to	to	PART
inlawrev-2252	380	94	reduce	reduce	VERB
inlawrev-2252	380	95	the	the	DET
inlawrev-2252	380	96	$	$	SYM
inlawrev-2252	380	97	5	5	NUM
inlawrev-2252	380	98	million	million	NUM
inlawrev-2252	380	99	allowable	allowable	ADJ
inlawrev-2252	380	100	amount	amount	NOUN
inlawrev-2252	380	101	.	.	PUNCT
inlawrev-2252	381	1	the	the	DET
inlawrev-2252	381	2	limited	limited	ADJ
inlawrev-2252	381	3	applicability	applicability	NOUN
inlawrev-2252	381	4	of	of	ADP
inlawrev-2252	381	5	this	this	DET
inlawrev-2252	381	6	provision	provision	NOUN
inlawrev-2252	381	7	becomes	become	VERB
inlawrev-2252	381	8	evident	evident	ADJ
inlawrev-2252	381	9	when	when	SCONJ
inlawrev-2252	381	10	it	it	PRON
inlawrev-2252	381	11	is	be	AUX
inlawrev-2252	381	12	observed	observe	VERB
inlawrev-2252	381	13	that	that	SCONJ
inlawrev-2252	381	14	at	at	ADP
inlawrev-2252	381	15	an	an	DET
inlawrev-2252	381	16	average	average	ADJ
inlawrev-2252	381	17	interest	interest	NOUN
inlawrev-2252	381	18	rate	rate	NOUN
inlawrev-2252	381	19	of	of	ADP
inlawrev-2252	381	20	7	7	NUM
inlawrev-2252	381	21	%	%	NOUN
inlawrev-2252	381	22	a	a	DET
inlawrev-2252	381	23	corporation	corporation	NOUN
inlawrev-2252	381	24	can	can	AUX
inlawrev-2252	381	25	have	have	VERB
inlawrev-2252	381	26	$	$	SYM
inlawrev-2252	381	27	70	70	NUM
inlawrev-2252	381	28	million	million	NUM
inlawrev-2252	381	29	of	of	ADP
inlawrev-2252	381	30	indebtedness	indebtedness	NOUN
inlawrev-2252	381	31	outstanding	outstanding	ADJ
inlawrev-2252	381	32	without	without	ADP
inlawrev-2252	381	33	having	have	VERB
inlawrev-2252	381	34	any	any	DET
inlawrev-2252	381	35	exposure	exposure	NOUN
inlawrev-2252	381	36	whatever	whatever	PRON
inlawrev-2252	381	37	to	to	ADP
inlawrev-2252	381	38	the	the	DET
inlawrev-2252	381	39	disallowance.^*^	disallowance.^*^	NOUN
inlawrev-2252	381	40	moreover	moreover	ADV
inlawrev-2252	381	41	,	,	PUNCT
inlawrev-2252	381	42	the	the	DET
inlawrev-2252	381	43	limit	limit	NOUN
inlawrev-2252	381	44	applies	apply	VERB
inlawrev-2252	381	45	only	only	ADV
inlawrev-2252	381	46	with	with	ADP
inlawrev-2252	381	47	respect	respect	NOUN
inlawrev-2252	381	48	to	to	ADP
inlawrev-2252	381	49	indebtedness	indebtedness	NOUN
inlawrev-2252	381	50	incurred	incur	VERB
inlawrev-2252	381	51	to	to	PART
inlawrev-2252	381	52	buy	buy	VERB
inlawrev-2252	381	53	businesses	business	NOUN
inlawrev-2252	381	54	,	,	PUNCT
inlawrev-2252	381	55	and	and	CCONJ
inlawrev-2252	381	56	interest	interest	NOUN
inlawrev-2252	381	57	the	the	DET
inlawrev-2252	381	58	taxpayer	taxpayer	NOUN
inlawrev-2252	381	59	may	may	AUX
inlawrev-2252	381	60	pay	pay	VERB
inlawrev-2252	381	61	on	on	ADP
inlawrev-2252	381	62	loans	loan	NOUN
inlawrev-2252	381	63	obtained	obtain	VERB
inlawrev-2252	381	64	for	for	ADP
inlawrev-2252	381	65	other	other	ADJ
inlawrev-2252	381	66	reasons	reason	NOUN
inlawrev-2252	381	67	is	be	AUX
inlawrev-2252	381	68	not	not	PART
inlawrev-2252	381	69	limited	limit	VERB
inlawrev-2252	381	70	by	by	ADP
inlawrev-2252	381	71	section	section	NOUN
inlawrev-2252	381	72	279	279	NUM
inlawrev-2252	381	73	.	.	PUNCT
inlawrev-2252	381	74	'	'	PUNCT
inlawrev-2252	381	75	"	"	PUNCT
inlawrev-2252	381	76	the	the	DET
inlawrev-2252	381	77	statutory	statutory	ADJ
inlawrev-2252	381	78	definition	definition	NOUN
inlawrev-2252	381	79	of	of	ADP
inlawrev-2252	381	80	corporate	corporate	ADJ
inlawrev-2252	381	81	acquisition	acquisition	NOUN
inlawrev-2252	381	82	indebtedness	indebtedness	NOUN
inlawrev-2252	381	83	and	and	CCONJ
inlawrev-2252	381	84	the	the	DET
inlawrev-2252	381	85	treasury	treasury	PROPN
inlawrev-2252	381	86	regulations	regulation	NOUN
inlawrev-2252	381	87	describe	describe	VERB
inlawrev-2252	381	88	the	the	DET
inlawrev-2252	381	89	conditions	condition	NOUN
inlawrev-2252	381	90	required	require	VERB
inlawrev-2252	381	91	for	for	ADP
inlawrev-2252	381	92	disallowing	disallow	VERB
inlawrev-2252	381	93	the	the	DET
inlawrev-2252	381	94	interest	interest	NOUN
inlawrev-2252	381	95	deduction	deduction	NOUN
inlawrev-2252	381	96	.	.	PUNCT
inlawrev-2252	382	1	'	'	PUNCT
inlawrev-2252	382	2	^^	^^	CCONJ
inlawrev-2252	382	3	corporate	corporate	ADJ
inlawrev-2252	382	4	acquisition	acquisition	NOUN
inlawrev-2252	382	5	indebtedness	indebtedness	NOUN
inlawrev-2252	382	6	is	be	AUX
inlawrev-2252	382	7	defined	define	VERB
inlawrev-2252	382	8	in	in	ADP
inlawrev-2252	382	9	section	section	NOUN
inlawrev-2252	382	10	279(b	279(b	PROPN
inlawrev-2252	382	11	)	)	PUNCT
inlawrev-2252	382	12	as	as	ADP
inlawrev-2252	382	13	any	any	DET
inlawrev-2252	382	14	corporate	corporate	ADJ
inlawrev-2252	382	15	obligation	obligation	NOUN
inlawrev-2252	382	16	evidenced	evidence	VERB
inlawrev-2252	382	17	by	by	ADP
inlawrev-2252	382	18	a	a	DET
inlawrev-2252	382	19	bond	bond	NOUN
inlawrev-2252	382	20	,	,	PUNCT
inlawrev-2252	382	21	debenture	debenture	NOUN
inlawrev-2252	382	22	,	,	PUNCT
inlawrev-2252	382	23	note	note	NOUN
inlawrev-2252	382	24	,	,	PUNCT
inlawrev-2252	382	25	certificate	certificate	NOUN
inlawrev-2252	382	26	,	,	PUNCT
inlawrev-2252	382	27	or	or	CCONJ
inlawrev-2252	382	28	other	other	ADJ
inlawrev-2252	382	29	evidence	evidence	NOUN
inlawrev-2252	382	30	of	of	ADP
inlawrev-2252	382	31	indebtedness	indebtedness	NOUN
inlawrev-2252	382	32	issued	issue	VERB
inlawrev-2252	382	33	after	after	ADP
inlawrev-2252	382	34	october	october	PROPN
inlawrev-2252	382	35	9	9	NUM
inlawrev-2252	382	36	,	,	PUNCT
inlawrev-2252	382	37	1969	1969	NUM
inlawrev-2252	382	38	,	,	PUNCT
inlawrev-2252	382	39	which	which	PRON
inlawrev-2252	382	40	satisfies	satisfy	VERB
inlawrev-2252	382	41	the	the	DET
inlawrev-2252	382	42	following	follow	VERB
inlawrev-2252	382	43	four	four	NUM
inlawrev-2252	382	44	tests	test	NOUN
inlawrev-2252	382	45	—	—	PUNCT
inlawrev-2252	382	46	use	use	NOUN
inlawrev-2252	382	47	,	,	PUNCT
inlawrev-2252	382	48	subordination	subordination	NOUN
inlawrev-2252	382	49	,	,	PUNCT
inlawrev-2252	382	50	convertibility	convertibility	NOUN
inlawrev-2252	382	51	,	,	PUNCT
inlawrev-2252	382	52	and	and	CCONJ
inlawrev-2252	382	53	debt	debt	NOUN
inlawrev-2252	382	54	-	-	PUNCT
inlawrev-2252	382	55	equity	equity	NOUN
inlawrev-2252	382	56	or	or	CCONJ
inlawrev-2252	382	57	interest	interest	NOUN
inlawrev-2252	382	58	coverage	coverage	NOUN
inlawrev-2252	382	59	ratios	ratio	NOUN
inlawrev-2252	382	60	.	.	PUNCT
inlawrev-2252	382	61	^^	^^	PUNCT
inlawrev-2252	383	1	a.	a.	NOUN
inlawrev-2252	383	2	the	the	DET
inlawrev-2252	383	3	use	use	NOUN
inlawrev-2252	383	4	test	test	NOUN
inlawrev-2252	383	5	the	the	DET
inlawrev-2252	383	6	debt	debt	NOUN
inlawrev-2252	383	7	must	must	AUX
inlawrev-2252	383	8	be	be	AUX
inlawrev-2252	383	9	issued	issue	VERB
inlawrev-2252	383	10	to	to	PART
inlawrev-2252	383	11	provide	provide	VERB
inlawrev-2252	383	12	consideration	consideration	NOUN
inlawrev-2252	383	13	for	for	ADP
inlawrev-2252	383	14	the	the	DET
inlawrev-2252	383	15	acquisition	acquisition	NOUN
inlawrev-2252	383	16	of	of	ADP
inlawrev-2252	383	17	stock	stock	NOUN
inlawrev-2252	383	18	or	or	CCONJ
inlawrev-2252	383	19	assets	asset	NOUN
inlawrev-2252	383	20	of	of	ADP
inlawrev-2252	383	21	another	another	DET
inlawrev-2252	383	22	corporation	corporation	NOUN
inlawrev-2252	383	23	;	;	PUNCT
inlawrev-2252	383	24	however	however	ADV
inlawrev-2252	383	25	,	,	PUNCT
inlawrev-2252	383	26	in	in	ADP
inlawrev-2252	383	27	the	the	DET
inlawrev-2252	383	28	case	case	NOUN
inlawrev-2252	383	29	of	of	ADP
inlawrev-2252	383	30	stock	stock	NOUN
inlawrev-2252	383	31	acquisition	acquisition	NOUN
inlawrev-2252	383	32	,	,	PUNCT
inlawrev-2252	383	33	no	no	DET
inlawrev-2252	383	34	disallowance	disallowance	NOUN
inlawrev-2252	383	35	results	result	VERB
inlawrev-2252	383	36	unless	unless	SCONJ
inlawrev-2252	383	37	the	the	DET
inlawrev-2252	383	38	issuing	issue	VERB
inlawrev-2252	383	39	corporation	corporation	NOUN
inlawrev-2252	383	40	owned	own	VERB
inlawrev-2252	383	41	at	at	ADP
inlawrev-2252	383	42	least	least	ADV
inlawrev-2252	383	43	5	5	NUM
inlawrev-2252	383	44	%	%	NOUN
inlawrev-2252	383	45	of	of	ADP
inlawrev-2252	383	46	the	the	DET
inlawrev-2252	383	47	voting	voting	NOUN
inlawrev-2252	383	48	power	power	NOUN
inlawrev-2252	383	49	of	of	ADP
inlawrev-2252	383	50	the	the	DET
inlawrev-2252	383	51	other	other	ADJ
inlawrev-2252	383	52	7*treas	7*treas	PROPN
inlawrev-2252	383	53	.	.	PUNCT
inlawrev-2252	384	1	reg	reg	NOUN
inlawrev-2252	384	2	.	.	PUNCT
inlawrev-2252	385	1	§	§	PROPN
inlawrev-2252	385	2	1.279	1.279	NUM
inlawrev-2252	385	3	-	-	SYM
inlawrev-2252	385	4	2(b)(2	2(b)(2	NUM
inlawrev-2252	385	5	)	)	PUNCT
inlawrev-2252	385	6	(	(	PUNCT
inlawrev-2252	385	7	1973	1973	NUM
inlawrev-2252	385	8	)	)	PUNCT
inlawrev-2252	385	9	.	.	PUNCT
inlawrev-2252	386	1	76i.r.c	76i.r.c	X
inlawrev-2252	386	2	.	.	PUNCT
inlawrev-2252	386	3	§	§	PROPN
inlawrev-2252	386	4	279(ak2	279(ak2	NUM
inlawrev-2252	386	5	)	)	PUNCT
inlawrev-2252	386	6	;	;	PUNCT
inlawrev-2252	387	1	treas	treas	PROPN
inlawrev-2252	387	2	.	.	PUNCT
inlawrev-2252	388	1	reg	reg	PROPN
inlawrev-2252	388	2	.	.	PUNCT
inlawrev-2252	389	1	§	§	PROPN
inlawrev-2252	389	2	1.279	1.279	NUM
inlawrev-2252	389	3	-	-	SYM
inlawrev-2252	389	4	1	1	NUM
inlawrev-2252	389	5	(	(	PUNCT
inlawrev-2252	389	6	1973	1973	NUM
inlawrev-2252	389	7	)	)	PUNCT
inlawrev-2252	389	8	.	.	PUNCT
inlawrev-2252	389	9	''	''	PUNCT
inlawrev-2252	390	1	^see	^see	PROPN
inlawrev-2252	390	2	lefevre	lefevre	PROPN
inlawrev-2252	390	3	&	&	CCONJ
inlawrev-2252	390	4	lee	lee	PROPN
inlawrev-2252	390	5	,	,	PUNCT
inlawrev-2252	390	6	debt	debt	NOUN
inlawrev-2252	390	7	or	or	CCONJ
inlawrev-2252	390	8	equity	equity	NOUN
inlawrev-2252	390	9	,	,	PUNCT
inlawrev-2252	390	10	stock	stock	NOUN
inlawrev-2252	390	11	dividends	dividend	NOUN
inlawrev-2252	390	12	,	,	PUNCT
inlawrev-2252	390	13	and	and	CCONJ
inlawrev-2252	390	14	other	other	ADJ
inlawrev-2252	390	15	corporate	corporate	ADJ
inlawrev-2252	390	16	problems	problem	NOUN
inlawrev-2252	390	17	,	,	PUNCT
inlawrev-2252	390	18	23	23	NUM
inlawrev-2252	390	19	tax	tax	NOUN
inlawrev-2252	390	20	law	law	NOUN
inlawrev-2252	390	21	.	.	PUNCT
inlawrev-2252	391	1	511	511	NUM
inlawrev-2252	391	2	,	,	PUNCT
inlawrev-2252	391	3	519	519	NUM
inlawrev-2252	391	4	(	(	PUNCT
inlawrev-2252	391	5	1970	1970	NUM
inlawrev-2252	391	6	)	)	PUNCT
inlawrev-2252	391	7	.	.	PUNCT
inlawrev-2252	392	1	^n.r.c	^n.r.c	PROPN
inlawrev-2252	392	2	.	.	PUNCT
inlawrev-2252	393	1	§	§	PROPN
inlawrev-2252	393	2	279(b	279(b	PROPN
inlawrev-2252	393	3	)	)	PUNCT
inlawrev-2252	393	4	;	;	PUNCT
inlawrev-2252	394	1	treas	treas	PROPN
inlawrev-2252	394	2	.	.	PUNCT
inlawrev-2252	395	1	reg	reg	PROPN
inlawrev-2252	395	2	.	.	PUNCT
inlawrev-2252	396	1	§	§	PROPN
inlawrev-2252	396	2	1.279	1.279	NUM
inlawrev-2252	396	3	-	-	SYM
inlawrev-2252	396	4	3	3	NUM
inlawrev-2252	396	5	(	(	PUNCT
inlawrev-2252	396	6	1973	1973	NUM
inlawrev-2252	396	7	)	)	PUNCT
inlawrev-2252	396	8	.	.	PUNCT
inlawrev-2252	397	1	79lr.c	79lr.c	X
inlawrev-2252	397	2	.	.	PUNCT
inlawrev-2252	398	1	§	§	PROPN
inlawrev-2252	398	2	279(b	279(b	PROPN
inlawrev-2252	398	3	)	)	PUNCT
inlawrev-2252	398	4	.	.	PUNCT
inlawrev-2252	399	1	436	436	NUM
inlawrev-2252	399	2	indiana	indiana	PROPN
inlawrev-2252	399	3	law	law	PROPN
inlawrev-2252	399	4	review	review	NOUN
inlawrev-2252	400	1	[	[	X
inlawrev-2252	400	2	vol	vol	NOUN
inlawrev-2252	400	3	.	.	PUNCT
inlawrev-2252	401	1	10:419	10:419	NUM
inlawrev-2252	401	2	corporation	corporation	NOUN
inlawrev-2252	401	3	's	's	PART
inlawrev-2252	401	4	stock	stock	NOUN
inlawrev-2252	401	5	between	between	ADP
inlawrev-2252	401	6	october	october	PROPN
inlawrev-2252	401	7	9	9	NUM
inlawrev-2252	401	8	,	,	PUNCT
inlawrev-2252	401	9	1969	1969	NUM
inlawrev-2252	401	10	and	and	CCONJ
inlawrev-2252	401	11	the	the	DET
inlawrev-2252	401	12	end	end	NOUN
inlawrev-2252	401	13	of	of	ADP
inlawrev-2252	401	14	the	the	DET
inlawrev-2252	401	15	year	year	NOUN
inlawrev-2252	401	16	of	of	ADP
inlawrev-2252	401	17	issuance	issuance	NOUN
inlawrev-2252	401	18	of	of	ADP
inlawrev-2252	401	19	the	the	DET
inlawrev-2252	401	20	debt.^^	debt.^^	NOUN
inlawrev-2252	401	21	this	this	PRON
inlawrev-2252	401	22	eliminates	eliminate	VERB
inlawrev-2252	401	23	disallowance	disallowance	NOUN
inlawrev-2252	401	24	of	of	ADP
inlawrev-2252	401	25	deductions	deduction	NOUN
inlawrev-2252	401	26	of	of	ADP
inlawrev-2252	401	27	interest	interest	NOUN
inlawrev-2252	401	28	on	on	ADP
inlawrev-2252	401	29	indebtedness	indebtedness	NOUN
inlawrev-2252	401	30	for	for	ADP
inlawrev-2252	401	31	"	"	PUNCT
inlawrev-2252	401	32	de	de	X
inlawrev-2252	401	33	minimis	minimis	NOUN
inlawrev-2252	401	34	"	"	PUNCT
inlawrev-2252	401	35	acquisitions	acquisition	NOUN
inlawrev-2252	401	36	of	of	ADP
inlawrev-2252	401	37	stock	stock	NOUN
inlawrev-2252	401	38	.	.	PUNCT
inlawrev-2252	401	39	^^	^^	PUNCT
inlawrev-2252	402	1	in	in	ADP
inlawrev-2252	402	2	the	the	DET
inlawrev-2252	402	3	case	case	NOUN
inlawrev-2252	402	4	of	of	ADP
inlawrev-2252	402	5	an	an	DET
inlawrev-2252	402	6	asset	asset	NOUN
inlawrev-2252	402	7	acquisition	acquisition	NOUN
inlawrev-2252	402	8	,	,	PUNCT
inlawrev-2252	402	9	at	at	ADP
inlawrev-2252	402	10	least	least	ADJ
inlawrev-2252	402	11	two	two	NUM
inlawrev-2252	402	12	-	-	PUNCT
inlawrev-2252	402	13	thirds	third	NOUN
inlawrev-2252	402	14	of	of	ADP
inlawrev-2252	402	15	all	all	DET
inlawrev-2252	402	16	assets	asset	NOUN
inlawrev-2252	402	17	(	(	PUNCT
inlawrev-2252	402	18	excluding	exclude	VERB
inlawrev-2252	402	19	money	money	NOUN
inlawrev-2252	402	20	)	)	PUNCT
inlawrev-2252	402	21	used^^	used^^	VERB
inlawrev-2252	402	22	j^	j^	X
inlawrev-2252	402	23	the	the	DET
inlawrev-2252	402	24	acquired	acquire	VERB
inlawrev-2252	402	25	corporation	corporation	NOUN
inlawrev-2252	402	26	's	's	PART
inlawrev-2252	402	27	business	business	NOUN
inlawrev-2252	402	28	or	or	CCONJ
inlawrev-2252	402	29	trade	trade	NOUN
inlawrev-2252	402	30	must	must	AUX
inlawrev-2252	402	31	be	be	AUX
inlawrev-2252	402	32	acquired	acquire	VERB
inlawrev-2252	402	33	pursuant	pursuant	ADV
inlawrev-2252	402	34	to	to	ADP
inlawrev-2252	402	35	a	a	DET
inlawrev-2252	402	36	plan.^^	plan.^^	NOUN
inlawrev-2252	402	37	section	section	NOUN
inlawrev-2252	402	38	279	279	NUM
inlawrev-2252	402	39	also	also	ADV
inlawrev-2252	402	40	applies	apply	VERB
inlawrev-2252	402	41	to	to	ADP
inlawrev-2252	402	42	acquisitions	acquisition	NOUN
inlawrev-2252	402	43	effected	effect	VERB
inlawrev-2252	402	44	by	by	ADP
inlawrev-2252	402	45	exchange	exchange	NOUN
inlawrev-2252	402	46	of	of	ADP
inlawrev-2252	402	47	stock	stock	NOUN
inlawrev-2252	402	48	in	in	ADP
inlawrev-2252	402	49	a	a	DET
inlawrev-2252	402	50	wholly	wholly	ADV
inlawrev-2252	402	51	owned	own	VERB
inlawrev-2252	402	52	subsidiary	subsidiary	NOUN
inlawrev-2252	402	53	of	of	ADP
inlawrev-2252	402	54	the	the	DET
inlawrev-2252	402	55	acquiring	acquire	VERB
inlawrev-2252	402	56	corporation	corporation	NOUN
inlawrev-2252	402	57	.	.	PUNCT
inlawrev-2252	403	1	for	for	ADP
inlawrev-2252	403	2	example	example	NOUN
inlawrev-2252	403	3	,	,	PUNCT
inlawrev-2252	403	4	if	if	SCONJ
inlawrev-2252	403	5	x	x	SYM
inlawrev-2252	403	6	corporation	corporation	NOUN
inlawrev-2252	403	7	acquires	acquire	VERB
inlawrev-2252	403	8	all	all	PRON
inlawrev-2252	403	9	of	of	ADP
inlawrev-2252	403	10	the	the	DET
inlawrev-2252	403	11	stock	stock	NOUN
inlawrev-2252	403	12	of	of	ADP
inlawrev-2252	403	13	y	y	PROPN
inlawrev-2252	403	14	corporation	corporation	PROPN
inlawrev-2252	403	15	through	through	ADP
inlawrev-2252	403	16	the	the	DET
inlawrev-2252	403	17	utilization	utilization	NOUN
inlawrev-2252	403	18	of	of	ADP
inlawrev-2252	403	19	an	an	DET
inlawrev-2252	403	20	obligation	obligation	NOUN
inlawrev-2252	403	21	of	of	ADP
inlawrev-2252	403	22	z	z	NOUN
inlawrev-2252	403	23	corporation	corporation	NOUN
inlawrev-2252	403	24	,	,	PUNCT
inlawrev-2252	403	25	a	a	DET
inlawrev-2252	403	26	wholly	wholly	ADV
inlawrev-2252	403	27	owned	own	VERB
inlawrev-2252	403	28	subsidiary	subsidiary	NOUN
inlawrev-2252	403	29	of	of	ADP
inlawrev-2252	403	30	x	x	PROPN
inlawrev-2252	403	31	corporation	corporation	NOUN
inlawrev-2252	403	32	,	,	PUNCT
inlawrev-2252	403	33	this	this	DET
inlawrev-2252	403	34	section	section	NOUN
inlawrev-2252	403	35	will	will	AUX
inlawrev-2252	403	36	apply.^"^	apply.^"^	PROPN
inlawrev-2252	403	37	b.	b.	VERB
inlawrev-2252	403	38	the	the	DET
inlawrev-2252	403	39	subordination	subordination	NOUN
inlawrev-2252	403	40	test	test	VERB
inlawrev-2252	403	41	the	the	DET
inlawrev-2252	403	42	debt	debt	NOUN
inlawrev-2252	403	43	must	must	AUX
inlawrev-2252	403	44	be	be	AUX
inlawrev-2252	403	45	either	either	ADV
inlawrev-2252	403	46	subordinate	subordinate	ADJ
inlawrev-2252	403	47	to	to	ADP
inlawrev-2252	403	48	the	the	DET
inlawrev-2252	403	49	claims	claim	NOUN
inlawrev-2252	403	50	of	of	ADP
inlawrev-2252	403	51	trade	trade	NOUN
inlawrev-2252	403	52	creditors	creditor	NOUN
inlawrev-2252	403	53	of	of	ADP
inlawrev-2252	403	54	the	the	DET
inlawrev-2252	403	55	issuing	issue	VERB
inlawrev-2252	403	56	corporation	corporation	NOUN
inlawrev-2252	403	57	generally	generally	ADV
inlawrev-2252	403	58	or	or	CCONJ
inlawrev-2252	403	59	expressly	expressly	ADV
inlawrev-2252	403	60	subordinated	subordinate	VERB
inlawrev-2252	403	61	to	to	ADP
inlawrev-2252	403	62	any	any	DET
inlawrev-2252	403	63	substantial	substantial	ADJ
inlawrev-2252	403	64	amount	amount	NOUN
inlawrev-2252	403	65	of	of	ADP
inlawrev-2252	403	66	the	the	DET
inlawrev-2252	403	67	issuing	issue	VERB
inlawrev-2252	403	68	corporation	corporation	NOUN
inlawrev-2252	403	69	's	's	PART
inlawrev-2252	403	70	unsecured	unsecured	ADJ
inlawrev-2252	403	71	debt	debt	NOUN
inlawrev-2252	403	72	.	.	PUNCT
inlawrev-2252	404	1	therefore	therefore	ADV
inlawrev-2252	404	2	obligations	obligation	NOUN
inlawrev-2252	404	3	subordinated	subordinate	VERB
inlawrev-2252	404	4	to	to	ADP
inlawrev-2252	404	5	senior	senior	ADJ
inlawrev-2252	404	6	indebtedness	indebtedness	NOUN
inlawrev-2252	404	7	,	,	PUNCT
inlawrev-2252	404	8	but	but	CCONJ
inlawrev-2252	404	9	not	not	PART
inlawrev-2252	404	10	to	to	PART
inlawrev-2252	404	11	trade	trade	VERB
inlawrev-2252	404	12	creditors	creditor	NOUN
inlawrev-2252	404	13	and	and	CCONJ
inlawrev-2252	404	14	unsecured	unsecured	ADJ
inlawrev-2252	404	15	creditors	creditor	NOUN
inlawrev-2252	404	16	,	,	PUNCT
inlawrev-2252	404	17	are	be	AUX
inlawrev-2252	404	18	not	not	PART
inlawrev-2252	404	19	covered	cover	VERB
inlawrev-2252	404	20	by	by	ADP
inlawrev-2252	404	21	the	the	DET
inlawrev-2252	404	22	statute	statute	NOUN
inlawrev-2252	404	23	.	.	PUNCT
inlawrev-2252	405	1	the	the	DET
inlawrev-2252	405	2	test	test	NOUN
inlawrev-2252	405	3	applies	apply	VERB
inlawrev-2252	405	4	whether	whether	SCONJ
inlawrev-2252	405	5	or	or	CCONJ
inlawrev-2252	405	6	not	not	PART
inlawrev-2252	405	7	the	the	DET
inlawrev-2252	405	8	unsecured	unsecured	ADJ
inlawrev-2252	405	9	debt	debt	NOUN
inlawrev-2252	405	10	is	be	AUX
inlawrev-2252	405	11	presently	presently	ADV
inlawrev-2252	405	12	outstanding	outstanding	ADJ
inlawrev-2252	405	13	or	or	CCONJ
inlawrev-2252	405	14	is	be	AUX
inlawrev-2252	405	15	issued	issue	VERB
inlawrev-2252	405	16	subsequent	subsequent	ADJ
inlawrev-2252	405	17	to	to	ADP
inlawrev-2252	405	18	the	the	DET
inlawrev-2252	405	19	debt	debt	NOUN
inlawrev-2252	405	20	issuance	issuance	NOUN
inlawrev-2252	405	21	's	's	PART
inlawrev-2252	405	22	being	be	AUX
inlawrev-2252	405	23	tested	test	VERB
inlawrev-2252	405	24	.	.	PUNCT
inlawrev-2252	406	1	^^	^^	PUNCT
inlawrev-2252	406	2	the	the	DET
inlawrev-2252	406	3	treasury	treasury	PROPN
inlawrev-2252	406	4	regulations	regulation	NOUN
inlawrev-2252	406	5	provide	provide	VERB
inlawrev-2252	406	6	that	that	SCONJ
inlawrev-2252	406	7	an	an	DET
inlawrev-2252	406	8	obligation	obligation	NOUN
inlawrev-2252	406	9	is	be	AUX
inlawrev-2252	406	10	expressly	expressly	ADV
inlawrev-2252	406	11	subordinated	subordinate	VERB
inlawrev-2252	406	12	within	within	ADP
inlawrev-2252	406	13	the	the	DET
inlawrev-2252	406	14	meaning	meaning	NOUN
inlawrev-2252	406	15	of	of	ADP
inlawrev-2252	406	16	the	the	DET
inlawrev-2252	406	17	statute	statute	NOUN
inlawrev-2252	406	18	if	if	SCONJ
inlawrev-2252	406	19	the	the	DET
inlawrev-2252	406	20	obligation	obligation	NOUN
inlawrev-2252	406	21	is	be	AUX
inlawrev-2252	406	22	subordinated	subordinate	VERB
inlawrev-2252	406	23	to	to	ADP
inlawrev-2252	406	24	right	right	ADV
inlawrev-2252	406	25	of	of	ADP
inlawrev-2252	406	26	payment	payment	NOUN
inlawrev-2252	406	27	of	of	ADP
inlawrev-2252	406	28	any	any	DET
inlawrev-2252	406	29	substantial	substantial	ADJ
inlawrev-2252	406	30	amount^^	amount^^	NOUN
inlawrev-2252	406	31	of	of	ADP
inlawrev-2252	406	32	unsecured	unsecured	ADJ
inlawrev-2252	406	33	indebtedness.^'^	indebtedness.^'^	NOUN
inlawrev-2252	406	34	if	if	SCONJ
inlawrev-2252	406	35	the	the	DET
inlawrev-2252	406	36	issuing	issue	VERB
inlawrev-2252	406	37	corporation	corporation	NOUN
inlawrev-2252	406	38	is	be	AUX
inlawrev-2252	406	39	a	a	DET
inlawrev-2252	406	40	member	member	NOUN
inlawrev-2252	406	41	of	of	ADP
inlawrev-2252	406	42	an	an	DET
inlawrev-2252	406	43	affiliated	affiliated	ADJ
inlawrev-2252	406	44	group	group	NOUN
inlawrev-2252	406	45	,	,	PUNCT
inlawrev-2252	406	46	for	for	ADP
inlawrev-2252	406	47	purposes	purpose	NOUN
inlawrev-2252	406	48	of	of	ADP
inlawrev-2252	406	49	the	the	DET
inlawrev-2252	406	50	subordination	subordination	NOUN
inlawrev-2252	406	51	test	test	NOUN
inlawrev-2252	406	52	,	,	PUNCT
inlawrev-2252	406	53	the	the	DET
inlawrev-2252	406	54	entire	entire	ADJ
inlawrev-2252	406	55	group	group	NOUN
inlawrev-2252	406	56	is	be	AUX
inlawrev-2252	406	57	treated	treat	VERB
inlawrev-2252	406	58	as	as	ADP
inlawrev-2252	406	59	issuer.^^	issuer.^^	NOUN
inlawrev-2252	406	60	the	the	DET
inlawrev-2252	406	61	terms	term	NOUN
inlawrev-2252	406	62	of	of	ADP
inlawrev-2252	406	63	subordination	subordination	NOUN
inlawrev-2252	406	64	may	may	AUX
inlawrev-2252	406	65	be	be	AUX
inlawrev-2252	406	66	expressed	express	VERB
inlawrev-2252	406	67	in	in	ADP
inlawrev-2252	406	68	the	the	DET
inlawrev-2252	406	69	debt	debt	NOUN
inlawrev-2252	406	70	instrument	instrument	NOUN
inlawrev-2252	406	71	itself	itself	PRON
inlawrev-2252	406	72	or	or	CCONJ
inlawrev-2252	406	73	in	in	ADP
inlawrev-2252	406	74	another	another	DET
inlawrev-2252	406	75	agreement	agreement	NOUN
inlawrev-2252	406	76	between	between	ADP
inlawrev-2252	406	77	the	the	DET
inlawrev-2252	406	78	parties	party	NOUN
inlawrev-2252	406	79	to	to	ADP
inlawrev-2252	406	80	the	the	DET
inlawrev-2252	406	81	obligation.^^	obligation.^^	NOUN
inlawrev-2252	406	82	moreover	moreover	ADV
inlawrev-2252	406	83	:	:	PUNCT
inlawrev-2252	406	84	«	«	PUNCT
inlawrev-2252	406	85	>	>	X
inlawrev-2252	406	86	m	m	PROPN
inlawrev-2252	406	87	§	§	PROPN
inlawrev-2252	406	88	279(d)(5	279(d)(5	PROPN
inlawrev-2252	406	89	)	)	PUNCT
inlawrev-2252	406	90	.	.	PUNCT
inlawrev-2252	407	1	81	81	NUM
inlawrev-2252	407	2	s.	s.	PROPN
inlawrev-2252	407	3	rep	rep	PROPN
inlawrev-2252	407	4	.	.	PROPN
inlawrev-2252	407	5	no	no	PROPN
inlawrev-2252	407	6	.	.	PROPN
inlawrev-2252	407	7	552	552	NUM
inlawrev-2252	407	8	,	,	PUNCT
inlawrev-2252	407	9	supra	supra	PROPN
inlawrev-2252	407	10	note	note	NOUN
inlawrev-2252	407	11	67	67	NUM
inlawrev-2252	407	12	,	,	PUNCT
inlawrev-2252	407	13	at	at	ADP
inlawrev-2252	407	14	143	143	NUM
inlawrev-2252	407	15	.	.	PUNCT
inlawrev-2252	407	16	82	82	NUM
inlawrev-2252	407	17	for	for	ADP
inlawrev-2252	407	18	purposes	purpose	NOUN
inlawrev-2252	407	19	of	of	ADP
inlawrev-2252	407	20	section	section	NOUN
inlawrev-2252	407	21	279(bxl)(b	279(bxl)(b	PROPN
inlawrev-2252	407	22	)	)	PUNCT
inlawrev-2252	407	23	,	,	PUNCT
inlawrev-2252	407	24	an	an	DET
inlawrev-2252	407	25	asset	asset	NOUN
inlawrev-2252	407	26	which	which	PRON
inlawrev-2252	407	27	has	have	AUX
inlawrev-2252	407	28	been	be	AUX
inlawrev-2252	407	29	used	use	VERB
inlawrev-2252	407	30	in	in	ADP
inlawrev-2252	407	31	the	the	DET
inlawrev-2252	407	32	acquired	acquire	VERB
inlawrev-2252	407	33	corporation	corporation	NOUN
inlawrev-2252	407	34	's	's	PART
inlawrev-2252	407	35	trade	trade	NOUN
inlawrev-2252	407	36	or	or	CCONJ
inlawrev-2252	407	37	business	business	NOUN
inlawrev-2252	407	38	but	but	CCONJ
inlawrev-2252	407	39	which	which	PRON
inlawrev-2252	407	40	is	be	AUX
inlawrev-2252	407	41	temporarily	temporarily	ADV
inlawrev-2252	407	42	not	not	PART
inlawrev-2252	407	43	being	be	AUX
inlawrev-2252	407	44	so	so	ADV
inlawrev-2252	407	45	used	used	ADJ
inlawrev-2252	407	46	shall	shall	AUX
inlawrev-2252	407	47	be	be	AUX
inlawrev-2252	407	48	treated	treat	VERB
inlawrev-2252	407	49	as	as	SCONJ
inlawrev-2252	407	50	if	if	SCONJ
inlawrev-2252	407	51	it	it	PRON
inlawrev-2252	407	52	is	be	AUX
inlawrev-2252	407	53	being	be	AUX
inlawrev-2252	407	54	used	use	VERB
inlawrev-2252	407	55	in	in	ADP
inlawrev-2252	407	56	such	such	ADJ
inlawrev-2252	407	57	manner	manner	NOUN
inlawrev-2252	407	58	.	.	PUNCT
inlawrev-2252	408	1	treas	treas	PROPN
inlawrev-2252	408	2	.	.	PUNCT
inlawrev-2252	409	1	reg.§	reg.§	ADV
inlawrev-2252	409	2	1.279	1.279	NUM
inlawrev-2252	409	3	-	-	SYM
inlawrev-2252	409	4	3(b)(4)(i)(1973	3(b)(4)(i)(1973	NUM
inlawrev-2252	409	5	)	)	PUNCT
inlawrev-2252	409	6	.	.	PUNCT
inlawrev-2252	410	1	this	this	DET
inlawrev-2252	410	2	position	position	NOUN
inlawrev-2252	410	3	of	of	ADP
inlawrev-2252	410	4	the	the	DET
inlawrev-2252	410	5	treasury	treasury	NOUN
inlawrev-2252	410	6	seems	seem	VERB
inlawrev-2252	410	7	sound	sound	NOUN
inlawrev-2252	410	8	from	from	ADP
inlawrev-2252	410	9	a	a	DET
inlawrev-2252	410	10	tax	tax	NOUN
inlawrev-2252	410	11	policy	policy	NOUN
inlawrev-2252	410	12	point	point	NOUN
inlawrev-2252	410	13	of	of	ADP
inlawrev-2252	410	14	view	view	NOUN
inlawrev-2252	410	15	since	since	SCONJ
inlawrev-2252	410	16	few	few	ADJ
inlawrev-2252	410	17	businesses	business	NOUN
inlawrev-2252	410	18	would	would	AUX
inlawrev-2252	410	19	hold	hold	VERB
inlawrev-2252	410	20	onto	onto	ADP
inlawrev-2252	410	21	assets	asset	NOUN
inlawrev-2252	410	22	for	for	ADP
inlawrev-2252	410	23	no	no	DET
inlawrev-2252	410	24	reason	reason	NOUN
inlawrev-2252	410	25	;	;	PUNCT
inlawrev-2252	410	26	if	if	SCONJ
inlawrev-2252	410	27	an	an	DET
inlawrev-2252	410	28	asset	asset	NOUN
inlawrev-2252	410	29	were	be	AUX
inlawrev-2252	410	30	no	no	ADV
inlawrev-2252	410	31	longer	long	ADV
inlawrev-2252	410	32	usable	usable	ADJ
inlawrev-2252	410	33	,	,	PUNCT
inlawrev-2252	410	34	the	the	DET
inlawrev-2252	410	35	obvious	obvious	ADJ
inlawrev-2252	410	36	thing	thing	NOUN
inlawrev-2252	410	37	to	to	PART
inlawrev-2252	410	38	do	do	VERB
inlawrev-2252	410	39	would	would	AUX
inlawrev-2252	410	40	be	be	AUX
inlawrev-2252	410	41	to	to	PART
inlawrev-2252	410	42	sell	sell	VERB
inlawrev-2252	410	43	or	or	CCONJ
inlawrev-2252	410	44	dispose	dispose	VERB
inlawrev-2252	410	45	of	of	ADP
inlawrev-2252	410	46	it	it	PRON
inlawrev-2252	410	47	in	in	ADP
inlawrev-2252	410	48	the	the	DET
inlawrev-2252	410	49	most	most	ADV
inlawrev-2252	410	50	profitable	profitable	ADJ
inlawrev-2252	410	51	manner	manner	NOUN
inlawrev-2252	410	52	.	.	PUNCT
inlawrev-2252	411	1	831	831	NUM
inlawrev-2252	411	2	.	.	PUNCT
inlawrev-2252	412	1	r.c	r.c	PROPN
inlawrev-2252	412	2	.	.	PROPN
inlawrev-2252	412	3	§	§	PROPN
inlawrev-2252	412	4	279(bxlxb	279(bxlxb	NUM
inlawrev-2252	412	5	)	)	PUNCT
inlawrev-2252	412	6	.	.	PUNCT
inlawrev-2252	413	1	neither	neither	CCONJ
inlawrev-2252	413	2	the	the	DET
inlawrev-2252	413	3	statute	statute	NOUN
inlawrev-2252	413	4	nor	nor	CCONJ
inlawrev-2252	413	5	the	the	DET
inlawrev-2252	413	6	treasury	treasury	PROPN
inlawrev-2252	413	7	regulations	regulation	NOUN
inlawrev-2252	413	8	indicate	indicate	VERB
inlawrev-2252	413	9	whether	whether	SCONJ
inlawrev-2252	413	10	the	the	DET
inlawrev-2252	413	11	"	"	PUNCT
inlawrev-2252	413	12	plan	plan	NOUN
inlawrev-2252	413	13	"	"	PUNCT
inlawrev-2252	413	14	of	of	ADP
inlawrev-2252	413	15	acquisition	acquisition	NOUN
inlawrev-2252	413	16	must	must	AUX
inlawrev-2252	413	17	be	be	AUX
inlawrev-2252	413	18	formal	formal	ADJ
inlawrev-2252	413	19	or	or	CCONJ
inlawrev-2252	413	20	if	if	SCONJ
inlawrev-2252	413	21	such	such	ADJ
inlawrev-2252	413	22	plan	plan	NOUN
inlawrev-2252	413	23	may	may	AUX
inlawrev-2252	413	24	be	be	AUX
inlawrev-2252	413	25	informal	informal	ADJ
inlawrev-2252	413	26	.	.	PUNCT
inlawrev-2252	414	1	84treas	84treas	NUM
inlawrev-2252	414	2	.	.	PUNCT
inlawrev-2252	415	1	reg	reg	PROPN
inlawrev-2252	415	2	.	.	PUNCT
inlawrev-2252	416	1	§	§	PROPN
inlawrev-2252	416	2	1.279	1.279	NUM
inlawrev-2252	416	3	-	-	SYM
inlawrev-2252	416	4	3(b)(lxii	3(b)(lxii	NUM
inlawrev-2252	416	5	)	)	PUNCT
inlawrev-2252	416	6	(	(	PUNCT
inlawrev-2252	416	7	1973	1973	NUM
inlawrev-2252	416	8	)	)	PUNCT
inlawrev-2252	416	9	.	.	PUNCT
inlawrev-2252	417	1	86i.r.c	86i.r.c	X
inlawrev-2252	417	2	.	.	PUNCT
inlawrev-2252	417	3	§	§	PROPN
inlawrev-2252	417	4	279(b)(2xb	279(b)(2xb	PROPN
inlawrev-2252	417	5	)	)	PUNCT
inlawrev-2252	417	6	.	.	PUNCT
inlawrev-2252	418	1	86treas	86treas	NUM
inlawrev-2252	418	2	.	.	PUNCT
inlawrev-2252	419	1	reg	reg	NOUN
inlawrev-2252	419	2	.	.	PUNCT
inlawrev-2252	420	1	§	§	PROPN
inlawrev-2252	420	2	1.279	1.279	NUM
inlawrev-2252	420	3	-	-	SYM
inlawrev-2252	420	4	3(cx2	3(cx2	NUM
inlawrev-2252	420	5	)	)	PUNCT
inlawrev-2252	420	6	(	(	PUNCT
inlawrev-2252	420	7	1973	1973	NUM
inlawrev-2252	420	8	)	)	PUNCT
inlawrev-2252	420	9	defines	define	VERB
inlawrev-2252	420	10	"	"	PUNCT
inlawrev-2252	420	11	substantial	substantial	ADJ
inlawrev-2252	420	12	amount	amount	NOUN
inlawrev-2252	420	13	of	of	ADP
inlawrev-2252	420	14	unsecured	unsecured	ADJ
inlawrev-2252	420	15	indebtedness	indebtedness	NOUN
inlawrev-2252	420	16	"	"	PUNCT
inlawrev-2252	420	17	for	for	ADP
inlawrev-2252	420	18	purposes	purpose	NOUN
inlawrev-2252	420	19	of	of	ADP
inlawrev-2252	420	20	section	section	NOUN
inlawrev-2252	420	21	279(bx2)(b	279(bx2)(b	NUM
inlawrev-2252	420	22	)	)	PUNCT
inlawrev-2252	420	23	as	as	ADP
inlawrev-2252	420	24	"	"	PUNCT
inlawrev-2252	420	25	[	[	X
inlawrev-2252	420	26	a]n	a]n	NOUN
inlawrev-2252	420	27	amount	amount	NOUN
inlawrev-2252	420	28	of	of	ADP
inlawrev-2252	420	29	unsecured	unsecured	ADJ
inlawrev-2252	420	30	indebtedness	indebtedness	NOUN
inlawrev-2252	420	31	equal	equal	ADJ
inlawrev-2252	420	32	to	to	ADP
inlawrev-2252	420	33	5	5	NUM
inlawrev-2252	420	34	percent	percent	NOUN
inlawrev-2252	420	35	or	or	CCONJ
inlawrev-2252	420	36	more	more	ADJ
inlawrev-2252	420	37	of	of	ADP
inlawrev-2252	420	38	the	the	DET
inlawrev-2252	420	39	face	face	NOUN
inlawrev-2252	420	40	amount	amount	NOUN
inlawrev-2252	420	41	of	of	ADP
inlawrev-2252	420	42	the	the	DET
inlawrev-2252	420	43	obligation	obligation	NOUN
inlawrev-2252	420	44	issued	issue	VERB
inlawrev-2252	420	45	.	.	PUNCT
inlawrev-2252	420	46	.	.	PUNCT
inlawrev-2252	420	47	.	.	PUNCT
inlawrev-2252	420	48	.	.	PUNCT
inlawrev-2252	420	49	"	"	PUNCT
inlawrev-2252	421	1	87	87	NUM
inlawrev-2252	421	2	m	m	PROPN
inlawrev-2252	421	3	§	§	PROPN
inlawrev-2252	421	4	1.279	1.279	NUM
inlawrev-2252	421	5	-	-	SYM
inlawrev-2252	421	6	3(cxlxii	3(cxlxii	NUM
inlawrev-2252	421	7	)	)	PUNCT
inlawrev-2252	421	8	.	.	PUNCT
inlawrev-2252	422	1	88	88	NUM
inlawrev-2252	422	2	m	m	NOUN
inlawrev-2252	422	3	89	89	NUM
inlawrev-2252	422	4	/	/	SYM
inlawrev-2252	422	5	d.	d.	PROPN
inlawrev-2252	422	6	§	§	PROPN
inlawrev-2252	422	7	1.279	1.279	NUM
inlawrev-2252	422	8	-	-	SYM
inlawrev-2252	422	9	3(cx2	3(cx2	NUM
inlawrev-2252	422	10	)	)	PUNCT
inlawrev-2252	422	11	.	.	PUNCT
inlawrev-2252	423	1	1977	1977	NUM
inlawrev-2252	423	2	]	]	PUNCT
inlawrev-2252	423	3	taxation	taxation	NOUN
inlawrev-2252	423	4	of	of	ADP
inlawrev-2252	423	5	interest	interest	NOUN
inlawrev-2252	423	6	-	-	PUNCT
inlawrev-2252	423	7	on	on	ADP
inlawrev-2252	423	8	-	-	PUNCT
inlawrev-2252	423	9	indebtedness	indebtedness	NOUN
inlawrev-2252	423	10	437	437	NUM
inlawrev-2252	423	11	an	an	DET
inlawrev-2252	423	12	obligation	obligation	NOUN
inlawrev-2252	423	13	is	be	AUX
inlawrev-2252	423	14	to	to	PART
inlawrev-2252	423	15	be	be	AUX
inlawrev-2252	423	16	considered	consider	VERB
inlawrev-2252	423	17	expressly	expressly	ADV
inlawrev-2252	423	18	subordinated	subordinate	VERB
inlawrev-2252	423	19	whether	whether	SCONJ
inlawrev-2252	423	20	the	the	DET
inlawrev-2252	423	21	terms	term	NOUN
inlawrev-2252	423	22	of	of	ADP
inlawrev-2252	423	23	the	the	DET
inlawrev-2252	423	24	subordination	subordination	NOUN
inlawrev-2252	423	25	are	be	AUX
inlawrev-2252	423	26	provided	provide	VERB
inlawrev-2252	423	27	in	in	ADP
inlawrev-2252	423	28	the	the	DET
inlawrev-2252	423	29	evidence	evidence	NOUN
inlawrev-2252	423	30	of	of	ADP
inlawrev-2252	423	31	indebtedness	indebtedness	NOUN
inlawrev-2252	423	32	itself	itself	PRON
inlawrev-2252	423	33	or	or	CCONJ
inlawrev-2252	423	34	in	in	ADP
inlawrev-2252	423	35	a	a	DET
inlawrev-2252	423	36	side	side	NOUN
inlawrev-2252	423	37	agreement	agreement	NOUN
inlawrev-2252	423	38	and	and	CCONJ
inlawrev-2252	423	39	whether	whether	SCONJ
inlawrev-2252	423	40	the	the	DET
inlawrev-2252	423	41	subordination	subordination	NOUN
inlawrev-2252	423	42	relates	relate	VERB
inlawrev-2252	423	43	to	to	ADP
inlawrev-2252	423	44	interest	interest	NOUN
inlawrev-2252	423	45	or	or	CCONJ
inlawrev-2252	423	46	principle	principle	NOUN
inlawrev-2252	423	47	or	or	CCONJ
inlawrev-2252	423	48	both	both	PRON
inlawrev-2252	423	49	,	,	PUNCT
inlawrev-2252	423	50	but	but	CCONJ
inlawrev-2252	423	51	is	be	AUX
inlawrev-2252	423	52	not	not	PART
inlawrev-2252	423	53	to	to	PART
inlawrev-2252	423	54	be	be	AUX
inlawrev-2252	423	55	considered	consider	VERB
inlawrev-2252	423	56	if	if	SCONJ
inlawrev-2252	423	57	the	the	DET
inlawrev-2252	423	58	subordination	subordination	NOUN
inlawrev-2252	423	59	occurs	occur	VERB
inlawrev-2252	423	60	solely	solely	ADV
inlawrev-2252	423	61	by	by	ADP
inlawrev-2252	423	62	operation	operation	NOUN
inlawrev-2252	423	63	of	of	ADP
inlawrev-2252	423	64	law	law	NOUN
inlawrev-2252	423	65	,	,	PUNCT
inlawrev-2252	423	66	such	such	ADJ
inlawrev-2252	423	67	as	as	ADP
inlawrev-2252	423	68	in	in	ADP
inlawrev-2252	423	69	the	the	DET
inlawrev-2252	423	70	case	case	NOUN
inlawrev-2252	423	71	of	of	ADP
inlawrev-2252	423	72	bankruptcy	bankruptcy	NOUN
inlawrev-2252	423	73	laws.^^	laws.^^	PUNCT
inlawrev-2252	424	1	c.	c.	PROPN
inlawrev-2252	424	2	the	the	DET
inlawrev-2252	424	3	convertibility	convertibility	NOUN
inlawrev-2252	424	4	test	test	VERB
inlawrev-2252	424	5	the	the	DET
inlawrev-2252	424	6	debt	debt	NOUN
inlawrev-2252	424	7	of	of	ADP
inlawrev-2252	424	8	a	a	DET
inlawrev-2252	424	9	corporation	corporation	NOUN
inlawrev-2252	424	10	which	which	PRON
inlawrev-2252	424	11	is	be	AUX
inlawrev-2252	424	12	used	use	VERB
inlawrev-2252	424	13	in	in	ADP
inlawrev-2252	424	14	the	the	DET
inlawrev-2252	424	15	acquisition	acquisition	NOUN
inlawrev-2252	424	16	of	of	ADP
inlawrev-2252	424	17	stock	stock	NOUN
inlawrev-2252	424	18	or	or	CCONJ
inlawrev-2252	424	19	assets	asset	NOUN
inlawrev-2252	424	20	of	of	ADP
inlawrev-2252	424	21	another	another	DET
inlawrev-2252	424	22	corporation	corporation	NOUN
inlawrev-2252	424	23	,	,	PUNCT
inlawrev-2252	424	24	whether	whether	SCONJ
inlawrev-2252	424	25	a	a	DET
inlawrev-2252	424	26	bond	bond	NOUN
inlawrev-2252	424	27	or	or	CCONJ
inlawrev-2252	424	28	other	other	ADJ
inlawrev-2252	424	29	evidence	evidence	NOUN
inlawrev-2252	424	30	of	of	ADP
inlawrev-2252	424	31	debt	debt	NOUN
inlawrev-2252	424	32	,	,	PUNCT
inlawrev-2252	424	33	must	must	AUX
inlawrev-2252	424	34	be	be	AUX
inlawrev-2252	424	35	directly	directly	ADV
inlawrev-2252	424	36	or	or	CCONJ
inlawrev-2252	424	37	indirectly	indirectly	ADV
inlawrev-2252	424	38	convertible	convertible	ADJ
inlawrev-2252	424	39	into	into	ADP
inlawrev-2252	424	40	stock	stock	NOUN
inlawrev-2252	424	41	of	of	ADP
inlawrev-2252	424	42	the	the	DET
inlawrev-2252	424	43	issuing	issue	VERB
inlawrev-2252	424	44	corporation	corporation	NOUN
inlawrev-2252	424	45	;	;	PUNCT
inlawrev-2252	424	46	or	or	CCONJ
inlawrev-2252	424	47	the	the	DET
inlawrev-2252	424	48	debt	debt	NOUN
inlawrev-2252	424	49	must	must	AUX
inlawrev-2252	424	50	be	be	AUX
inlawrev-2252	424	51	part	part	NOUN
inlawrev-2252	424	52	of	of	ADP
inlawrev-2252	424	53	an	an	DET
inlawrev-2252	424	54	investment	investment	NOUN
inlawrev-2252	424	55	unit	unit	NOUN
inlawrev-2252	424	56	consisting	consist	VERB
inlawrev-2252	424	57	,	,	PUNCT
inlawrev-2252	424	58	in	in	ADP
inlawrev-2252	424	59	part	part	NOUN
inlawrev-2252	424	60	,	,	PUNCT
inlawrev-2252	424	61	of	of	ADP
inlawrev-2252	424	62	an	an	DET
inlawrev-2252	424	63	option	option	NOUN
inlawrev-2252	424	64	to	to	PART
inlawrev-2252	424	65	purchase	purchase	VERB
inlawrev-2252	424	66	stock	stock	NOUN
inlawrev-2252	424	67	of	of	ADP
inlawrev-2252	424	68	the	the	DET
inlawrev-2252	424	69	issuing	issue	VERB
inlawrev-2252	424	70	corporation	corporation	NOUN
inlawrev-2252	424	71	.	.	PUNCT
inlawrev-2252	425	1	non	non	ADJ
inlawrev-2252	425	2	-	-	ADJ
inlawrev-2252	425	3	convertible	convertible	ADJ
inlawrev-2252	425	4	debt	debt	NOUN
inlawrev-2252	425	5	issued	issue	VERB
inlawrev-2252	425	6	with	with	ADP
inlawrev-2252	425	7	stock	stock	NOUN
inlawrev-2252	425	8	warrants	warrant	NOUN
inlawrev-2252	425	9	or	or	CCONJ
inlawrev-2252	425	10	options	option	NOUN
inlawrev-2252	425	11	attached	attach	VERB
inlawrev-2252	425	12	will	will	AUX
inlawrev-2252	425	13	meet	meet	VERB
inlawrev-2252	425	14	this	this	DET
inlawrev-2252	425	15	test.^^	test.^^	NOUN
inlawrev-2252	425	16	if	if	SCONJ
inlawrev-2252	425	17	the	the	DET
inlawrev-2252	425	18	issuing	issue	VERB
inlawrev-2252	425	19	corporation	corporation	NOUN
inlawrev-2252	425	20	is	be	AUX
inlawrev-2252	425	21	a	a	DET
inlawrev-2252	425	22	member	member	NOUN
inlawrev-2252	425	23	of	of	ADP
inlawrev-2252	425	24	an	an	DET
inlawrev-2252	425	25	affiliated	affiliated	ADJ
inlawrev-2252	425	26	group	group	NOUN
inlawrev-2252	425	27	,	,	PUNCT
inlawrev-2252	425	28	the	the	DET
inlawrev-2252	425	29	convertibility	convertibility	NOUN
inlawrev-2252	425	30	test	test	NOUN
inlawrev-2252	425	31	is	be	AUX
inlawrev-2252	425	32	satisfied	satisfied	ADJ
inlawrev-2252	425	33	if	if	SCONJ
inlawrev-2252	425	34	the	the	DET
inlawrev-2252	425	35	debt	debt	NOUN
inlawrev-2252	425	36	instrument	instrument	NOUN
inlawrev-2252	425	37	is	be	AUX
inlawrev-2252	425	38	convertible	convertible	ADJ
inlawrev-2252	425	39	directly	directly	ADV
inlawrev-2252	425	40	or	or	CCONJ
inlawrev-2252	425	41	indirectly	indirectly	ADV
inlawrev-2252	425	42	into	into	ADP
inlawrev-2252	425	43	stock	stock	NOUN
inlawrev-2252	425	44	of	of	ADP
inlawrev-2252	425	45	any	any	DET
inlawrev-2252	425	46	member	member	NOUN
inlawrev-2252	425	47	of	of	ADP
inlawrev-2252	425	48	the	the	DET
inlawrev-2252	425	49	affiliated	affiliate	VERB
inlawrev-2252	425	50	group.^^	group.^^	PUNCT
inlawrev-2252	425	51	d.	d.	PROPN
inlawrev-2252	425	52	debt	debt	PROPN
inlawrev-2252	425	53	-	-	PUNCT
inlawrev-2252	425	54	equity	equity	NOUN
inlawrev-2252	425	55	ratio	ratio	NOUN
inlawrev-2252	425	56	and	and	CCONJ
inlawrev-2252	425	57	interest	interest	NOUN
inlawrev-2252	425	58	coverage	coverage	NOUN
inlawrev-2252	425	59	ratio	ratio	NOUN
inlawrev-2252	425	60	tests	test	NOUN
inlawrev-2252	425	61	section	section	NOUN
inlawrev-2252	425	62	279	279	NUM
inlawrev-2252	425	63	is	be	AUX
inlawrev-2252	425	64	applicable	applicable	ADJ
inlawrev-2252	425	65	if	if	SCONJ
inlawrev-2252	425	66	,	,	PUNCT
inlawrev-2252	425	67	as	as	ADP
inlawrev-2252	425	68	of	of	ADP
inlawrev-2252	425	69	the	the	DET
inlawrev-2252	425	70	last	last	ADJ
inlawrev-2252	425	71	day	day	NOUN
inlawrev-2252	425	72	of	of	ADP
inlawrev-2252	425	73	any	any	DET
inlawrev-2252	425	74	taxable	taxable	ADJ
inlawrev-2252	425	75	year	year	NOUN
inlawrev-2252	425	76	of	of	ADP
inlawrev-2252	425	77	the	the	DET
inlawrev-2252	425	78	issuing	issue	VERB
inlawrev-2252	425	79	corporation	corporation	NOUN
inlawrev-2252	425	80	in	in	ADP
inlawrev-2252	425	81	which	which	PRON
inlawrev-2252	425	82	it	it	PRON
inlawrev-2252	425	83	issues^^	issues^^	AUX
inlawrev-2252	425	84	indebtedness	indebtedness	NOUN
inlawrev-2252	425	85	for	for	ADP
inlawrev-2252	425	86	acquisition	acquisition	NOUN
inlawrev-2252	425	87	purposes	purpose	NOUN
inlawrev-2252	425	88	,	,	PUNCT
inlawrev-2252	425	89	the	the	DET
inlawrev-2252	425	90	issuer	issuer	NOUN
inlawrev-2252	425	91	meets	meet	VERB
inlawrev-2252	425	92	either	either	ADV
inlawrev-2252	425	93	:	:	PUNCT
inlawrev-2252	425	94	(	(	PUNCT
inlawrev-2252	425	95	1	1	X
inlawrev-2252	425	96	)	)	PUNCT
inlawrev-2252	425	97	a	a	DET
inlawrev-2252	425	98	debt	debt	NOUN
inlawrev-2252	425	99	-	-	PUNCT
inlawrev-2252	425	100	equity	equity	NOUN
inlawrev-2252	425	101	test	test	NOUN
inlawrev-2252	425	102	in	in	ADP
inlawrev-2252	425	103	which	which	PRON
inlawrev-2252	425	104	the	the	DET
inlawrev-2252	425	105	ratio	ratio	NOUN
inlawrev-2252	425	106	of	of	ADP
inlawrev-2252	425	107	the	the	DET
inlawrev-2252	425	108	issuing	issue	VERB
inlawrev-2252	425	109	corporation	corporation	NOUN
inlawrev-2252	425	110	's	's	PART
inlawrev-2252	425	111	debt	debt	NOUN
inlawrev-2252	425	112	to	to	ADP
inlawrev-2252	425	113	equity	equity	NOUN
inlawrev-2252	425	114	exceeds	exceed	VERB
inlawrev-2252	425	115	two	two	NUM
inlawrev-2252	425	116	-	-	PUNCT
inlawrev-2252	425	117	to	to	ADP
inlawrev-2252	425	118	-	-	PUNCT
inlawrev-2252	425	119	one	one	NUM
inlawrev-2252	425	120	,	,	PUNCT
inlawrev-2252	425	121	^^	^^	PUNCT
inlawrev-2252	425	122	or	or	CCONJ
inlawrev-2252	425	123	(	(	PUNCT
inlawrev-2252	425	124	2	2	X
inlawrev-2252	425	125	)	)	PUNCT
inlawrev-2252	425	126	an	an	DET
inlawrev-2252	425	127	interest	interest	NOUN
inlawrev-2252	425	128	coverage	coverage	NOUN
inlawrev-2252	425	129	test	test	NOUN
inlawrev-2252	425	130	where	where	SCONJ
inlawrev-2252	425	131	the	the	DET
inlawrev-2252	425	132	issuing	issue	VERB
inlawrev-2252	425	133	corporation	corporation	NOUN
inlawrev-2252	425	134	's	's	PART
inlawrev-2252	425	135	"	"	PUNCT
inlawrev-2252	425	136	projected	project	VERB
inlawrev-2252	425	137	earnings"^^	earnings"^^	NOUN
inlawrev-2252	425	138	are	be	AUX
inlawrev-2252	425	139	less	less	ADJ
inlawrev-2252	425	140	than	than	ADP
inlawrev-2252	425	141	three	three	NUM
inlawrev-2252	425	142	times	time	NOUN
inlawrev-2252	425	143	the	the	DET
inlawrev-2252	425	144	annual	annual	ADJ
inlawrev-2252	425	145	interest	interest	NOUN
inlawrev-2252	425	146	to	to	PART
inlawrev-2252	425	147	be	be	AUX
inlawrev-2252	425	148	paid	pay	VERB
inlawrev-2252	425	149	or	or	CCONJ
inlawrev-2252	425	150	incurred.^^	incurred.^^	VERB
inlawrev-2252	425	151	the	the	DET
inlawrev-2252	425	152	definitional	definitional	ADJ
inlawrev-2252	425	153	rules	rule	NOUN
inlawrev-2252	425	154	for	for	ADP
inlawrev-2252	425	155	both	both	DET
inlawrev-2252	425	156	tests	test	NOUN
inlawrev-2252	425	157	are	be	AUX
inlawrev-2252	425	158	found	find	VERB
inlawrev-2252	425	159	in	in	ADP
inlawrev-2252	425	160	section	section	NOUN
inlawrev-2252	425	161	279(c	279(c	PROPN
inlawrev-2252	425	162	)	)	PUNCT
inlawrev-2252	425	163	;	;	PUNCT
inlawrev-2252	425	164	in	in	ADP
inlawrev-2252	425	165	addition	addition	NOUN
inlawrev-2252	425	166	the	the	DET
inlawrev-2252	425	167	tests	test	NOUN
inlawrev-2252	425	168	are	be	AUX
inlawrev-2252	425	169	to	to	PART
inlawrev-2252	425	170	be	be	AUX
inlawrev-2252	425	171	applied	apply	VERB
inlawrev-2252	425	172	on	on	ADP
inlawrev-2252	425	173	the	the	DET
inlawrev-2252	425	174	last	last	ADJ
inlawrev-2252	425	175	day	day	NOUN
inlawrev-2252	425	176	of	of	ADP
inlawrev-2252	425	177	the	the	DET
inlawrev-2252	425	178	taxable	taxable	ADJ
inlawrev-2252	425	179	year	year	NOUN
inlawrev-2252	425	180	in	in	ADP
inlawrev-2252	425	181	which	which	PRON
inlawrev-2252	425	182	any	any	DET
inlawrev-2252	425	183	indebtedness	indebtedness	NOUN
inlawrev-2252	425	184	,	,	PUNCT
inlawrev-2252	425	185	9«s	9«s	NUM
inlawrev-2252	425	186	.	.	PUNCT
inlawrev-2252	425	187	rep	rep	PROPN
inlawrev-2252	425	188	.	.	PROPN
inlawrev-2252	425	189	no	no	PROPN
inlawrev-2252	425	190	.	.	PROPN
inlawrev-2252	425	191	552	552	NUM
inlawrev-2252	425	192	,	,	PUNCT
inlawrev-2252	425	193	supra	supra	PROPN
inlawrev-2252	425	194	note	note	NOUN
inlawrev-2252	425	195	67	67	NUM
inlawrev-2252	425	196	,	,	PUNCT
inlawrev-2252	425	197	at	at	ADP
inlawrev-2252	425	198	2171	2171	NUM
inlawrev-2252	425	199	.	.	PUNCT
inlawrev-2252	426	1	''	''	PUNCT
inlawrev-2252	426	2	i	i	PRON
inlawrev-2252	426	3	d.	d.	PROPN
inlawrev-2252	426	4	at	at	ADP
inlawrev-2252	426	5	2172	2172	NUM
inlawrev-2252	426	6	.	.	PUNCT
inlawrev-2252	427	1	see	see	VERB
inlawrev-2252	427	2	also	also	ADV
inlawrev-2252	427	3	i.r.c	i.r.c	NOUN
inlawrev-2252	427	4	.	.	PUNCT
inlawrev-2252	428	1	§	§	PROPN
inlawrev-2252	428	2	279(b)(3)(b	279(b)(3)(b	PROPN
inlawrev-2252	428	3	)	)	PUNCT
inlawrev-2252	428	4	.	.	PUNCT
inlawrev-2252	429	1	92treas	92treas	X
inlawrev-2252	429	2	.	.	PUNCT
inlawrev-2252	430	1	reg	reg	NOUN
inlawrev-2252	430	2	.	.	PUNCT
inlawrev-2252	431	1	§	§	PROPN
inlawrev-2252	431	2	1.279	1.279	NUM
inlawrev-2252	431	3	-	-	SYM
inlawrev-2252	431	4	3(d)(2	3(d)(2	NUM
inlawrev-2252	431	5	)	)	PUNCT
inlawrev-2252	431	6	(	(	PUNCT
inlawrev-2252	431	7	1973	1973	NUM
inlawrev-2252	431	8	)	)	PUNCT
inlawrev-2252	431	9	.	.	PUNCT
inlawrev-2252	432	1	^^the	^^the	DET
inlawrev-2252	432	2	term	term	NOUN
inlawrev-2252	432	3	"	"	PUNCT
inlawrev-2252	432	4	issue	issue	NOUN
inlawrev-2252	432	5	"	"	PUNCT
inlawrev-2252	432	6	includes	include	VERB
inlawrev-2252	432	7	giving	give	VERB
inlawrev-2252	432	8	a	a	DET
inlawrev-2252	432	9	note	note	NOUN
inlawrev-2252	432	10	or	or	CCONJ
inlawrev-2252	432	11	other	other	ADJ
inlawrev-2252	432	12	debt	debt	NOUN
inlawrev-2252	432	13	instrument	instrument	NOUN
inlawrev-2252	432	14	to	to	ADP
inlawrev-2252	432	15	a	a	DET
inlawrev-2252	432	16	lending	lending	NOUN
inlawrev-2252	432	17	institution	institution	NOUN
inlawrev-2252	432	18	as	as	ADV
inlawrev-2252	432	19	well	well	ADV
inlawrev-2252	432	20	as	as	ADP
inlawrev-2252	432	21	the	the	DET
inlawrev-2252	432	22	giving	giving	NOUN
inlawrev-2252	432	23	of	of	ADP
inlawrev-2252	432	24	a	a	DET
inlawrev-2252	432	25	bond	bond	NOUN
inlawrev-2252	432	26	or	or	CCONJ
inlawrev-2252	432	27	debenture	debenture	NOUN
inlawrev-2252	432	28	.	.	PUNCT
inlawrev-2252	433	1	for	for	ADP
inlawrev-2252	433	2	registered	registered	ADJ
inlawrev-2252	433	3	securities	security	NOUN
inlawrev-2252	433	4	,	,	PUNCT
inlawrev-2252	433	5	the	the	DET
inlawrev-2252	433	6	date	date	NOUN
inlawrev-2252	433	7	of	of	ADP
inlawrev-2252	433	8	issue	issue	NOUN
inlawrev-2252	433	9	is	be	AUX
inlawrev-2252	433	10	the	the	DET
inlawrev-2252	433	11	date	date	NOUN
inlawrev-2252	433	12	of	of	ADP
inlawrev-2252	433	13	the	the	DET
inlawrev-2252	433	14	first	first	ADJ
inlawrev-2252	433	15	public	public	ADJ
inlawrev-2252	433	16	offering	offering	NOUN
inlawrev-2252	433	17	.	.	PUNCT
inlawrev-2252	434	1	if	if	SCONJ
inlawrev-2252	434	2	the	the	DET
inlawrev-2252	434	3	securities	security	NOUN
inlawrev-2252	434	4	are	be	AUX
inlawrev-2252	434	5	unregistered	unregistere	VERB
inlawrev-2252	434	6	,	,	PUNCT
inlawrev-2252	434	7	the	the	DET
inlawrev-2252	434	8	date	date	NOUN
inlawrev-2252	434	9	of	of	ADP
inlawrev-2252	434	10	issue	issue	NOUN
inlawrev-2252	434	11	is	be	AUX
inlawrev-2252	434	12	the	the	DET
inlawrev-2252	434	13	date	date	NOUN
inlawrev-2252	434	14	the	the	DET
inlawrev-2252	434	15	obligation	obligation	NOUN
inlawrev-2252	434	16	is	be	AUX
inlawrev-2252	434	17	sold	sell	VERB
inlawrev-2252	434	18	to	to	ADP
inlawrev-2252	434	19	the	the	DET
inlawrev-2252	434	20	first	first	ADJ
inlawrev-2252	434	21	purchaser	purchaser	NOUN
inlawrev-2252	434	22	.	.	PUNCT
inlawrev-2252	435	1	i	i	PRON
inlawrev-2252	435	2	d.	d.	PROPN
inlawrev-2252	435	3	§	§	PROPN
inlawrev-2252	435	4	1.2792(bxl	1.2792(bxl	NUM
inlawrev-2252	435	5	)	)	PUNCT
inlawrev-2252	435	6	.	.	PUNCT
inlawrev-2252	436	1	94i.r.c	94i.r.c	X
inlawrev-2252	436	2	.	.	PUNCT
inlawrev-2252	437	1	§	§	PROPN
inlawrev-2252	437	2	279(bk4xa	279(bk4xa	NUM
inlawrev-2252	437	3	)	)	PUNCT
inlawrev-2252	437	4	.	.	PUNCT
inlawrev-2252	438	1	treas	treas	PROPN
inlawrev-2252	438	2	.	.	PUNCT
inlawrev-2252	439	1	reg	reg	PROPN
inlawrev-2252	439	2	.	.	PUNCT
inlawrev-2252	440	1	§	§	PROPN
inlawrev-2252	440	2	1.279	1.279	NUM
inlawrev-2252	440	3	-	-	SYM
inlawrev-2252	440	4	5(exl)(ii	5(exl)(ii	NUM
inlawrev-2252	440	5	)	)	PUNCT
inlawrev-2252	440	6	(	(	PUNCT
inlawrev-2252	440	7	1973	1973	NUM
inlawrev-2252	440	8	)	)	PUNCT
inlawrev-2252	440	9	provides	provide	VERB
inlawrev-2252	440	10	that	that	PRON
inlawrev-2252	440	11	for	for	ADP
inlawrev-2252	440	12	purposes	purpose	NOUN
inlawrev-2252	440	13	of	of	ADP
inlawrev-2252	440	14	determining	determine	VERB
inlawrev-2252	440	15	a	a	DET
inlawrev-2252	440	16	debt	debt	NOUN
inlawrev-2252	440	17	-	-	PUNCT
inlawrev-2252	440	18	equity	equity	NOUN
inlawrev-2252	440	19	ratio	ratio	NOUN
inlawrev-2252	440	20	,	,	PUNCT
inlawrev-2252	440	21	the	the	DET
inlawrev-2252	440	22	term	term	NOUN
inlawrev-2252	440	23	"	"	PUNCT
inlawrev-2252	440	24	indebtedness	indebtedness	NOUN
inlawrev-2252	440	25	"	"	PUNCT
inlawrev-2252	440	26	is	be	AUX
inlawrev-2252	440	27	"	"	PUNCT
inlawrev-2252	440	28	determined	determine	VERB
inlawrev-2252	440	29	in	in	ADP
inlawrev-2252	440	30	accordance	accordance	NOUN
inlawrev-2252	440	31	with	with	ADP
inlawrev-2252	440	32	generally	generally	ADV
inlawrev-2252	440	33	accepted	accepted	ADJ
inlawrev-2252	440	34	accounting	accounting	NOUN
inlawrev-2252	440	35	principles	principle	NOUN
inlawrev-2252	440	36	.	.	PUNCT
inlawrev-2252	440	37	"	"	PUNCT
inlawrev-2252	441	1	the	the	DET
inlawrev-2252	441	2	regulation	regulation	NOUN
inlawrev-2252	441	3	lists	list	VERB
inlawrev-2252	441	4	a	a	DET
inlawrev-2252	441	5	series	series	NOUN
inlawrev-2252	441	6	of	of	ADP
inlawrev-2252	441	7	items	item	NOUN
inlawrev-2252	441	8	generally	generally	ADV
inlawrev-2252	441	9	considered	consider	VERB
inlawrev-2252	441	10	debt	debt	NOUN
inlawrev-2252	441	11	,	,	PUNCT
inlawrev-2252	441	12	including	include	VERB
inlawrev-2252	441	13	the	the	DET
inlawrev-2252	441	14	guarantee	guarantee	NOUN
inlawrev-2252	441	15	of	of	ADP
inlawrev-2252	441	16	the	the	DET
inlawrev-2252	441	17	liability	liability	NOUN
inlawrev-2252	441	18	of	of	ADP
inlawrev-2252	441	19	another	another	PRON
inlawrev-2252	441	20	and	and	CCONJ
inlawrev-2252	441	21	contingent	contingent	ADJ
inlawrev-2252	441	22	liabilities	liability	NOUN
inlawrev-2252	441	23	likely	likely	ADJ
inlawrev-2252	441	24	to	to	PART
inlawrev-2252	441	25	become	become	VERB
inlawrev-2252	441	26	a	a	DET
inlawrev-2252	441	27	reality	reality	NOUN
inlawrev-2252	441	28	.	.	PUNCT
inlawrev-2252	442	1	see	see	VERB
inlawrev-2252	442	2	also	also	ADV
inlawrev-2252	442	3	i	i	PROPN
inlawrev-2252	442	4	d.	d.	PROPN
inlawrev-2252	442	5	§	§	PROPN
inlawrev-2252	442	6	1.279	1.279	NUM
inlawrev-2252	442	7	-	-	SYM
inlawrev-2252	442	8	5(ex2	5(ex2	NUM
inlawrev-2252	442	9	)	)	PUNCT
inlawrev-2252	442	10	,	,	PUNCT
inlawrev-2252	442	11	examples	example	NOUN
inlawrev-2252	442	12	1	1	NUM
inlawrev-2252	442	13	&	&	CCONJ
inlawrev-2252	442	14	2	2	NUM
inlawrev-2252	442	15	.	.	X
inlawrev-2252	442	16	^^see	^^see	PRON
inlawrev-2252	442	17	text	text	NOUN
inlawrev-2252	442	18	accompanying	accompany	VERB
inlawrev-2252	442	19	notes	note	VERB
inlawrev-2252	442	20	104	104	NUM
inlawrev-2252	442	21	-	-	SYM
inlawrev-2252	442	22	06	06	NUM
inlawrev-2252	442	23	infra	infra	NOUN
inlawrev-2252	442	24	.	.	PUNCT
inlawrev-2252	443	1	^l.r.c	^l.r.c	X
inlawrev-2252	443	2	.	.	PUNCT
inlawrev-2252	444	1	§	§	PROPN
inlawrev-2252	444	2	279(bx4xb	279(bx4xb	NUM
inlawrev-2252	444	3	)	)	PUNCT
inlawrev-2252	444	4	.	.	PUNCT
inlawrev-2252	445	1	438	438	NUM
inlawrev-2252	445	2	indiana	indiana	PROPN
inlawrev-2252	445	3	law	law	PROPN
inlawrev-2252	445	4	review	review	NOUN
inlawrev-2252	445	5	[	[	X
inlawrev-2252	445	6	vol	vol	NOUN
inlawrev-2252	445	7	.	.	PUNCT
inlawrev-2252	445	8	10:419	10:419	NUM
inlawrev-2252	445	9	within	within	ADP
inlawrev-2252	445	10	the	the	DET
inlawrev-2252	445	11	interest	interest	NOUN
inlawrev-2252	445	12	disallowance	disallowance	NOUN
inlawrev-2252	445	13	rule	rule	NOUN
inlawrev-2252	445	14	,	,	PUNCT
inlawrev-2252	445	15	is	be	AUX
inlawrev-2252	445	16	issued	issue	VERB
inlawrev-2252	445	17	to	to	PART
inlawrev-2252	445	18	acquire	acquire	VERB
inlawrev-2252	445	19	the	the	DET
inlawrev-2252	445	20	stock	stock	NOUN
inlawrev-2252	445	21	or	or	CCONJ
inlawrev-2252	445	22	assets	asset	NOUN
inlawrev-2252	445	23	of	of	ADP
inlawrev-2252	445	24	another	another	PRON
inlawrev-2252	445	25	corporation.^^	corporation.^^	NOUN
inlawrev-2252	445	26	if	if	SCONJ
inlawrev-2252	445	27	the	the	DET
inlawrev-2252	445	28	debt	debt	NOUN
inlawrev-2252	445	29	issue	issue	NOUN
inlawrev-2252	445	30	escapes	escape	VERB
inlawrev-2252	445	31	these	these	DET
inlawrev-2252	445	32	tests	test	NOUN
inlawrev-2252	445	33	as	as	ADP
inlawrev-2252	445	34	of	of	ADP
inlawrev-2252	445	35	the	the	DET
inlawrev-2252	445	36	last	last	ADJ
inlawrev-2252	445	37	day	day	NOUN
inlawrev-2252	445	38	of	of	ADP
inlawrev-2252	445	39	the	the	DET
inlawrev-2252	445	40	taxable	taxable	ADJ
inlawrev-2252	445	41	year	year	NOUN
inlawrev-2252	445	42	,	,	PUNCT
inlawrev-2252	445	43	the	the	DET
inlawrev-2252	445	44	securities	security	NOUN
inlawrev-2252	445	45	will	will	AUX
inlawrev-2252	445	46	not	not	PART
inlawrev-2252	445	47	constitute	constitute	VERB
inlawrev-2252	445	48	"	"	PUNCT
inlawrev-2252	445	49	corporate	corporate	ADJ
inlawrev-2252	445	50	acquisition	acquisition	NOUN
inlawrev-2252	445	51	indebtedness	indebtedness	NOUN
inlawrev-2252	445	52	in	in	ADP
inlawrev-2252	445	53	succeeding	succeed	VERB
inlawrev-2252	445	54	years	year	NOUN
inlawrev-2252	445	55	.	.	PUNCT
inlawrev-2252	446	1	"^^	"^^	PROPN
inlawrev-2252	446	2	however	however	ADV
inlawrev-2252	446	3	,	,	PUNCT
inlawrev-2252	446	4	an	an	DET
inlawrev-2252	446	5	exception	exception	NOUN
inlawrev-2252	446	6	to	to	ADP
inlawrev-2252	446	7	this	this	DET
inlawrev-2252	446	8	rule	rule	NOUN
inlawrev-2252	446	9	is	be	AUX
inlawrev-2252	446	10	that	that	SCONJ
inlawrev-2252	446	11	the	the	DET
inlawrev-2252	446	12	original	original	ADJ
inlawrev-2252	446	13	debt	debt	NOUN
inlawrev-2252	446	14	,	,	PUNCT
inlawrev-2252	446	15	if	if	SCONJ
inlawrev-2252	446	16	not	not	PART
inlawrev-2252	446	17	"	"	PUNCT
inlawrev-2252	446	18	corporate	corporate	ADJ
inlawrev-2252	446	19	acquisition	acquisition	NOUN
inlawrev-2252	446	20	indebtedness	indebtedness	NOUN
inlawrev-2252	446	21	"	"	PUNCT
inlawrev-2252	446	22	must	must	AUX
inlawrev-2252	446	23	again	again	ADV
inlawrev-2252	446	24	be	be	AUX
inlawrev-2252	446	25	tested	test	VERB
inlawrev-2252	446	26	on	on	ADP
inlawrev-2252	446	27	the	the	DET
inlawrev-2252	446	28	last	last	ADJ
inlawrev-2252	446	29	day	day	NOUN
inlawrev-2252	446	30	of	of	ADP
inlawrev-2252	446	31	any	any	DET
inlawrev-2252	446	32	subsequent	subsequent	ADJ
inlawrev-2252	446	33	year	year	NOUN
inlawrev-2252	446	34	in	in	ADP
inlawrev-2252	446	35	which	which	PRON
inlawrev-2252	446	36	the	the	DET
inlawrev-2252	446	37	issuing	issue	VERB
inlawrev-2252	446	38	corporation	corporation	NOUN
inlawrev-2252	446	39	issues	issue	VERB
inlawrev-2252	446	40	more	more	ADJ
inlawrev-2252	446	41	debt	debt	NOUN
inlawrev-2252	446	42	of	of	ADP
inlawrev-2252	446	43	any	any	DET
inlawrev-2252	446	44	kind	kind	NOUN
inlawrev-2252	446	45	to	to	PART
inlawrev-2252	446	46	acquire	acquire	VERB
inlawrev-2252	446	47	more	more	ADJ
inlawrev-2252	446	48	stock	stock	NOUN
inlawrev-2252	446	49	or	or	CCONJ
inlawrev-2252	446	50	assets	asset	NOUN
inlawrev-2252	446	51	of	of	ADP
inlawrev-2252	446	52	the	the	DET
inlawrev-2252	446	53	same	same	ADJ
inlawrev-2252	446	54	corporation.^^	corporation.^^	NOUN
inlawrev-2252	446	55	if	if	SCONJ
inlawrev-2252	446	56	on	on	ADP
inlawrev-2252	446	57	a	a	DET
inlawrev-2252	446	58	subsequent	subsequent	ADJ
inlawrev-2252	446	59	test	test	NOUN
inlawrev-2252	446	60	date	date	NOUN
inlawrev-2252	446	61	the	the	DET
inlawrev-2252	446	62	original	original	ADJ
inlawrev-2252	446	63	debt	debt	NOUN
inlawrev-2252	446	64	satisfies	satisfy	VERB
inlawrev-2252	446	65	the	the	DET
inlawrev-2252	446	66	use	use	NOUN
inlawrev-2252	446	67	,	,	PUNCT
inlawrev-2252	446	68	subordination	subordination	NOUN
inlawrev-2252	446	69	,	,	PUNCT
inlawrev-2252	446	70	convertibility	convertibility	NOUN
inlawrev-2252	446	71	,	,	PUNCT
inlawrev-2252	446	72	and	and	CCONJ
inlawrev-2252	446	73	ratio	ratio	NOUN
inlawrev-2252	446	74	tests	test	NOUN
inlawrev-2252	446	75	,	,	PUNCT
inlawrev-2252	446	76	such	such	ADJ
inlawrev-2252	446	77	debt	debt	NOUN
inlawrev-2252	446	78	will	will	AUX
inlawrev-2252	446	79	constitute	constitute	VERB
inlawrev-2252	446	80	corporate	corporate	ADJ
inlawrev-2252	446	81	acquisition	acquisition	NOUN
inlawrev-2252	446	82	indebtedness	indebtedness	NOUN
inlawrev-2252	446	83	beginning	begin	VERB
inlawrev-2252	446	84	in	in	ADP
inlawrev-2252	446	85	the	the	DET
inlawrev-2252	446	86	year	year	NOUN
inlawrev-2252	446	87	ending	end	VERB
inlawrev-2252	446	88	with	with	ADP
inlawrev-2252	446	89	the	the	DET
inlawrev-2252	446	90	subsequent	subsequent	ADJ
inlawrev-2252	446	91	test	test	NOUN
inlawrev-2252	446	92	date.^^^	date.^^^	PROPN
inlawrev-2252	446	93	thus	thus	ADV
inlawrev-2252	446	94	,	,	PUNCT
inlawrev-2252	446	95	care	care	NOUN
inlawrev-2252	446	96	must	must	AUX
inlawrev-2252	446	97	be	be	AUX
inlawrev-2252	446	98	taken	take	VERB
inlawrev-2252	446	99	in	in	ADP
inlawrev-2252	446	100	an	an	DET
inlawrev-2252	446	101	acquisition	acquisition	NOUN
inlawrev-2252	446	102	to	to	PART
inlawrev-2252	446	103	guard	guard	VERB
inlawrev-2252	446	104	against	against	ADP
inlawrev-2252	446	105	a	a	DET
inlawrev-2252	446	106	disallowance	disallowance	NOUN
inlawrev-2252	446	107	of	of	ADP
inlawrev-2252	446	108	interest	interest	NOUN
inlawrev-2252	446	109	on	on	ADP
inlawrev-2252	446	110	a	a	DET
inlawrev-2252	446	111	prior	prior	ADJ
inlawrev-2252	446	112	debt	debt	NOUN
inlawrev-2252	446	113	issue	issue	NOUN
inlawrev-2252	446	114	given	give	VERB
inlawrev-2252	446	115	in	in	ADP
inlawrev-2252	446	116	exchange	exchange	NOUN
inlawrev-2252	446	117	for	for	ADP
inlawrev-2252	446	118	stock	stock	NOUN
inlawrev-2252	446	119	or	or	CCONJ
inlawrev-2252	446	120	assets	asset	NOUN
inlawrev-2252	446	121	in	in	ADP
inlawrev-2252	446	122	the	the	DET
inlawrev-2252	446	123	same	same	ADJ
inlawrev-2252	446	124	corporation	corporation	NOUN
inlawrev-2252	446	125	.	.	PUNCT
inlawrev-2252	447	1	the	the	DET
inlawrev-2252	447	2	ratio	ratio	NOUN
inlawrev-2252	447	3	of	of	ADP
inlawrev-2252	447	4	debt	debt	NOUN
inlawrev-2252	447	5	to	to	ADP
inlawrev-2252	447	6	equity	equity	NOUN
inlawrev-2252	447	7	is	be	AUX
inlawrev-2252	447	8	computed	compute	VERB
inlawrev-2252	447	9	by	by	ADP
inlawrev-2252	447	10	comparing	compare	VERB
inlawrev-2252	447	11	all	all	PRON
inlawrev-2252	447	12	of	of	ADP
inlawrev-2252	447	13	the	the	DET
inlawrev-2252	447	14	issuing	issue	VERB
inlawrev-2252	447	15	corporation	corporation	NOUN
inlawrev-2252	447	16	's	's	PART
inlawrev-2252	447	17	indebtedness	indebtedness	NOUN
inlawrev-2252	447	18	with	with	ADP
inlawrev-2252	447	19	the	the	DET
inlawrev-2252	447	20	sum	sum	NOUN
inlawrev-2252	447	21	of	of	ADP
inlawrev-2252	447	22	its	its	PRON
inlawrev-2252	447	23	money	money	NOUN
inlawrev-2252	447	24	and	and	CCONJ
inlawrev-2252	447	25	all	all	DET
inlawrev-2252	447	26	other	other	ADJ
inlawrev-2252	447	27	assets	asset	NOUN
inlawrev-2252	447	28	less	less	ADJ
inlawrev-2252	447	29	the	the	DET
inlawrev-2252	447	30	indebtedness	indebtedness	NOUN
inlawrev-2252	447	31	.	.	PUNCT
inlawrev-2252	448	1	^^^	^^^	PUNCT
inlawrev-2252	448	2	in	in	ADP
inlawrev-2252	448	3	determining	determine	VERB
inlawrev-2252	448	4	the	the	DET
inlawrev-2252	448	5	amount	amount	NOUN
inlawrev-2252	448	6	of	of	ADP
inlawrev-2252	448	7	equity	equity	NOUN
inlawrev-2252	448	8	,	,	PUNCT
inlawrev-2252	448	9	the	the	DET
inlawrev-2252	448	10	assets	asset	NOUN
inlawrev-2252	448	11	are	be	AUX
inlawrev-2252	448	12	taken	take	VERB
inlawrev-2252	448	13	at	at	ADP
inlawrev-2252	448	14	their	their	PRON
inlawrev-2252	448	15	adjusted	adjust	VERB
inlawrev-2252	448	16	basis^'^^	basis^'^^	NOUN
inlawrev-2252	448	17	^nd	^nd	PART
inlawrev-2252	448	18	measured	measure	VERB
inlawrev-2252	448	19	^ud	^ud	NOUN
inlawrev-2252	448	20	.	.	PUNCT
inlawrev-2252	449	1	§	§	NOUN
inlawrev-2252	449	2	279(cxl	279(cxl	NOUN
inlawrev-2252	449	3	)	)	PUNCT
inlawrev-2252	449	4	.	.	PUNCT
inlawrev-2252	450	1	98see	98see	NOUN
inlawrev-2252	451	1	i	i	PRON
inlawrev-2252	451	2	d.	d.	PROPN
inlawrev-2252	451	3	§	§	PROPN
inlawrev-2252	451	4	§	§	PROPN
inlawrev-2252	451	5	279(bx4	279(bx4	PROPN
inlawrev-2252	451	6	)	)	PUNCT
inlawrev-2252	451	7	,	,	PUNCT
inlawrev-2252	451	8	279(cxl	279(cxl	NOUN
inlawrev-2252	451	9	)	)	PUNCT
inlawrev-2252	451	10	,	,	PUNCT
inlawrev-2252	451	11	279(dxl	279(dxl	NUM
inlawrev-2252	451	12	)	)	PUNCT
inlawrev-2252	451	13	;	;	PUNCT
inlawrev-2252	451	14	see	see	VERB
inlawrev-2252	451	15	also	also	ADV
inlawrev-2252	451	16	tiger	tiger	NOUN
inlawrev-2252	451	17	,	,	PUNCT
inlawrev-2252	451	18	new	new	ADJ
inlawrev-2252	451	19	laws	law	NOUN
inlawrev-2252	451	20	"	"	PUNCT
inlawrev-2252	451	21	anticonglomerate	anticonglomerate	ADJ
inlawrev-2252	451	22	"	"	PUNCT
inlawrev-2252	451	23	provisions	provision	NOUN
inlawrev-2252	451	24	can	can	AUX
inlawrev-2252	451	25	be	be	AUX
inlawrev-2252	451	26	accommodated	accommodate	VERB
inlawrev-2252	451	27	with	with	ADP
inlawrev-2252	451	28	proper	proper	ADJ
inlawrev-2252	451	29	planning	planning	NOUN
inlawrev-2252	451	30	,	,	PUNCT
inlawrev-2252	451	31	32	32	NUM
inlawrev-2252	451	32	j.	j.	PROPN
inlawrev-2252	451	33	tax	tax	PROPN
inlawrev-2252	451	34	.	.	PUNCT
inlawrev-2252	451	35	130	130	NUM
inlawrev-2252	451	36	-	-	SYM
inlawrev-2252	451	37	31	31	NUM
inlawrev-2252	451	38	(	(	PUNCT
inlawrev-2252	451	39	1970	1970	NUM
inlawrev-2252	451	40	)	)	PUNCT
inlawrev-2252	451	41	;	;	PUNCT
inlawrev-2252	452	1	treas	treas	PROPN
inlawrev-2252	452	2	.	.	PUNCT
inlawrev-2252	453	1	reg	reg	PROPN
inlawrev-2252	453	2	.	.	PUNCT
inlawrev-2252	454	1	§	§	PROPN
inlawrev-2252	454	2	§	§	PROPN
inlawrev-2252	454	3	1.279	1.279	NUM
inlawrev-2252	454	4	-	-	SYM
inlawrev-2252	454	5	5(bx2xi	5(bx2xi	NUM
inlawrev-2252	454	6	)	)	PUNCT
inlawrev-2252	454	7	,	,	PUNCT
inlawrev-2252	454	8	1.279	1.279	NUM
inlawrev-2252	454	9	-	-	SYM
inlawrev-2252	454	10	5(bx3	5(bx3	NUM
inlawrev-2252	454	11	)	)	PUNCT
inlawrev-2252	454	12	(	(	PUNCT
inlawrev-2252	454	13	1973	1973	NUM
inlawrev-2252	454	14	)	)	PUNCT
inlawrev-2252	454	15	.	.	PUNCT
inlawrev-2252	455	1	^treas	^treas	PROPN
inlawrev-2252	455	2	.	.	PUNCT
inlawrev-2252	456	1	reg	reg	PROPN
inlawrev-2252	456	2	.	.	PUNCT
inlawrev-2252	457	1	§	§	PROPN
inlawrev-2252	457	2	1.279	1.279	NUM
inlawrev-2252	457	3	-	-	SYM
inlawrev-2252	457	4	5(bx2xi	5(bx2xi	NUM
inlawrev-2252	457	5	)	)	PUNCT
inlawrev-2252	457	6	(	(	PUNCT
inlawrev-2252	457	7	1973	1973	NUM
inlawrev-2252	457	8	)	)	PUNCT
inlawrev-2252	457	9	provides	provide	VERB
inlawrev-2252	457	10	that	that	SCONJ
inlawrev-2252	457	11	if	if	SCONJ
inlawrev-2252	457	12	the	the	DET
inlawrev-2252	457	13	issuing	issue	VERB
inlawrev-2252	457	14	corporation	corporation	NOUN
inlawrev-2252	457	15	is	be	AUX
inlawrev-2252	457	16	a	a	DET
inlawrev-2252	457	17	member	member	NOUN
inlawrev-2252	457	18	of	of	ADP
inlawrev-2252	457	19	an	an	DET
inlawrev-2252	457	20	affiliated	affiliated	ADJ
inlawrev-2252	457	21	group	group	NOUN
inlawrev-2252	457	22	,	,	PUNCT
inlawrev-2252	457	23	subsequent	subsequent	ADJ
inlawrev-2252	457	24	issuance	issuance	NOUN
inlawrev-2252	457	25	by	by	ADP
inlawrev-2252	457	26	any	any	DET
inlawrev-2252	457	27	other	other	ADJ
inlawrev-2252	457	28	member	member	NOUN
inlawrev-2252	457	29	to	to	PART
inlawrev-2252	457	30	acquire	acquire	VERB
inlawrev-2252	457	31	stock	stock	NOUN
inlawrev-2252	457	32	of	of	ADP
inlawrev-2252	457	33	the	the	DET
inlawrev-2252	457	34	same	same	ADJ
inlawrev-2252	457	35	corporation	corporation	NOUN
inlawrev-2252	457	36	results	result	VERB
inlawrev-2252	457	37	in	in	ADP
inlawrev-2252	457	38	a	a	DET
inlawrev-2252	457	39	retesting	retesting	NOUN
inlawrev-2252	457	40	of	of	ADP
inlawrev-2252	457	41	the	the	DET
inlawrev-2252	457	42	original	original	ADJ
inlawrev-2252	457	43	obligations	obligation	NOUN
inlawrev-2252	457	44	.	.	PUNCT
inlawrev-2252	458	1	see	see	VERB
inlawrev-2252	458	2	also	also	ADV
inlawrev-2252	458	3	i	i	PROPN
inlawrev-2252	458	4	d.	d.	PROPN
inlawrev-2252	458	5	§	§	PROPN
inlawrev-2252	458	6	1.279	1.279	NUM
inlawrev-2252	458	7	-	-	SYM
inlawrev-2252	458	8	5(bx4	5(bx4	NUM
inlawrev-2252	458	9	)	)	PUNCT
inlawrev-2252	458	10	,	,	PUNCT
inlawrev-2252	458	11	examples	example	NOUN
inlawrev-2252	458	12	1	1	NUM
inlawrev-2252	458	13	&	&	CCONJ
inlawrev-2252	458	14	2	2	NUM
inlawrev-2252	458	15	.	.	PUNCT
inlawrev-2252	458	16	looh.r	looh.r	PROPN
inlawrev-2252	458	17	.	.	PUNCT
inlawrev-2252	459	1	rep	rep	PROPN
inlawrev-2252	459	2	no	no	PROPN
inlawrev-2252	459	3	.	.	PROPN
inlawrev-2252	460	1	413	413	NUM
inlawrev-2252	460	2	,	,	PUNCT
inlawrev-2252	460	3	91st	91st	ADJ
inlawrev-2252	460	4	cong	cong	NOUN
inlawrev-2252	460	5	.	.	PUNCT
inlawrev-2252	460	6	,	,	PUNCT
inlawrev-2252	460	7	1st	1st	ADJ
inlawrev-2252	460	8	sess	sess	NOUN
inlawrev-2252	460	9	.	.	PUNCT
inlawrev-2252	461	1	pt	pt	PROPN
inlawrev-2252	461	2	.	.	PROPN
inlawrev-2252	461	3	1	1	NUM
inlawrev-2252	461	4	,	,	PUNCT
inlawrev-2252	461	5	at	at	ADP
inlawrev-2252	461	6	105	105	NUM
inlawrev-2252	461	7	-	-	SYM
inlawrev-2252	461	8	07	07	NUM
inlawrev-2252	461	9	,	,	PUNCT
inlawrev-2252	461	10	reprinted	reprint	VERB
inlawrev-2252	461	11	in	in	ADP
inlawrev-2252	461	12	[	[	X
inlawrev-2252	461	13	1969	1969	NUM
inlawrev-2252	461	14	]	]	X
inlawrev-2252	461	15	u.s	u.s	PROPN
inlawrev-2252	461	16	.	.	PROPN
inlawrev-2252	461	17	code	code	PROPN
inlawrev-2252	461	18	cong	cong	PROPN
inlawrev-2252	461	19	.	.	PUNCT
inlawrev-2252	462	1	&	&	CCONJ
inlawrev-2252	462	2	ad	ad	PROPN
inlawrev-2252	462	3	.	.	PUNCT
inlawrev-2252	463	1	news	news	NOUN
inlawrev-2252	463	2	1753	1753	NUM
inlawrev-2252	463	3	-	-	SYM
inlawrev-2252	463	4	55	55	NUM
inlawrev-2252	463	5	[	[	X
inlawrev-2252	463	6	hereinafter	hereinafter	NOUN
inlawrev-2252	463	7	cited	cite	VERB
inlawrev-2252	463	8	as	as	ADP
inlawrev-2252	463	9	h.r	h.r	PROPN
inlawrev-2252	463	10	.	.	PROPN
inlawrev-2252	463	11	rep	rep	PROPN
inlawrev-2252	463	12	.	.	PROPN
inlawrev-2252	463	13	no	no	INTJ
inlawrev-2252	463	14	.	.	PUNCT
inlawrev-2252	464	1	413	413	NUM
inlawrev-2252	464	2	]	]	PUNCT
inlawrev-2252	464	3	;	;	PUNCT
inlawrev-2252	464	4	i.r.c	i.r.c	NOUN
inlawrev-2252	464	5	.	.	PUNCT
inlawrev-2252	465	1	§	§	PROPN
inlawrev-2252	465	2	279(cxl	279(cxl	NOUN
inlawrev-2252	465	3	)	)	PUNCT
inlawrev-2252	465	4	;	;	PUNCT
inlawrev-2252	466	1	treas	treas	PROPN
inlawrev-2252	466	2	.	.	PUNCT
inlawrev-2252	467	1	reg	reg	PROPN
inlawrev-2252	467	2	.	.	PUNCT
inlawrev-2252	468	1	§	§	PROPN
inlawrev-2252	468	2	1.279	1.279	NUM
inlawrev-2252	468	3	-	-	SYM
inlawrev-2252	468	4	5(b)(2	5(b)(2	NUM
inlawrev-2252	468	5	)	)	PUNCT
inlawrev-2252	468	6	(	(	PUNCT
inlawrev-2252	468	7	1973	1973	NUM
inlawrev-2252	468	8	)	)	PUNCT
inlawrev-2252	468	9	.	.	PUNCT
inlawrev-2252	469	1	^"^i.r.c	^"^i.r.c	X
inlawrev-2252	469	2	.	.	PUNCT
inlawrev-2252	470	1	§	§	PROPN
inlawrev-2252	470	2	279(cx2	279(cx2	NUM
inlawrev-2252	470	3	)	)	PUNCT
inlawrev-2252	470	4	.	.	PUNCT
inlawrev-2252	471	1	asset	asset	NOUN
inlawrev-2252	471	2	acquisitions	acquisition	NOUN
inlawrev-2252	471	3	may	may	AUX
inlawrev-2252	471	4	increase	increase	VERB
inlawrev-2252	471	5	the	the	DET
inlawrev-2252	471	6	liabilities	liability	NOUN
inlawrev-2252	471	7	of	of	ADP
inlawrev-2252	471	8	the	the	DET
inlawrev-2252	471	9	acquiring	acquire	VERB
inlawrev-2252	471	10	corporation	corporation	NOUN
inlawrev-2252	471	11	,	,	PUNCT
inlawrev-2252	471	12	and	and	CCONJ
inlawrev-2252	471	13	therefore	therefore	ADV
inlawrev-2252	471	14	may	may	AUX
inlawrev-2252	471	15	be	be	AUX
inlawrev-2252	471	16	less	less	ADV
inlawrev-2252	471	17	advantageous	advantageous	ADJ
inlawrev-2252	471	18	than	than	ADP
inlawrev-2252	471	19	stock	stock	NOUN
inlawrev-2252	471	20	acquisitions	acquisition	NOUN
inlawrev-2252	471	21	.	.	PUNCT
inlawrev-2252	472	1	see	see	VERB
inlawrev-2252	472	2	treas	treas	PROPN
inlawrev-2252	472	3	.	.	PUNCT
inlawrev-2252	473	1	reg	reg	PROPN
inlawrev-2252	473	2	.	.	PUNCT
inlawrev-2252	474	1	§	§	PROPN
inlawrev-2252	474	2	1.279	1.279	NUM
inlawrev-2252	474	3	-	-	SYM
inlawrev-2252	474	4	5(f	5(f	NUM
inlawrev-2252	474	5	)	)	PUNCT
inlawrev-2252	474	6	(	(	PUNCT
inlawrev-2252	474	7	1973	1973	NUM
inlawrev-2252	474	8	)	)	PUNCT
inlawrev-2252	474	9	.	.	PUNCT
inlawrev-2252	475	1	1021	1021	NUM
inlawrev-2252	475	2	.	.	PUNCT
inlawrev-2252	476	1	r.c	r.c	PROPN
inlawrev-2252	476	2	.	.	PROPN
inlawrev-2252	476	3	§	§	PROPN
inlawrev-2252	476	4	279(cx2	279(cx2	NUM
inlawrev-2252	476	5	)	)	PUNCT
inlawrev-2252	476	6	.	.	PUNCT
inlawrev-2252	477	1	the	the	DET
inlawrev-2252	477	2	question	question	NOUN
inlawrev-2252	477	3	of	of	ADP
inlawrev-2252	477	4	whether	whether	SCONJ
inlawrev-2252	477	5	the	the	DET
inlawrev-2252	477	6	adjusted	adjusted	ADJ
inlawrev-2252	477	7	basis	basis	NOUN
inlawrev-2252	477	8	,	,	PUNCT
inlawrev-2252	477	9	which	which	PRON
inlawrev-2252	477	10	may	may	AUX
inlawrev-2252	477	11	be	be	AUX
inlawrev-2252	477	12	more	more	ADV
inlawrev-2252	477	13	or	or	CCONJ
inlawrev-2252	477	14	less	less	ADJ
inlawrev-2252	477	15	than	than	ADP
inlawrev-2252	477	16	fair	fair	ADJ
inlawrev-2252	477	17	market	market	NOUN
inlawrev-2252	477	18	value	value	NOUN
inlawrev-2252	477	19	,	,	PUNCT
inlawrev-2252	477	20	is	be	AUX
inlawrev-2252	477	21	the	the	DET
inlawrev-2252	477	22	appropriate	appropriate	ADJ
inlawrev-2252	477	23	value	value	NOUN
inlawrev-2252	477	24	test	test	NOUN
inlawrev-2252	477	25	in	in	ADP
inlawrev-2252	477	26	cases	case	NOUN
inlawrev-2252	477	27	involving	involve	VERB
inlawrev-2252	477	28	thin	thin	ADJ
inlawrev-2252	477	29	capitalization	capitalization	NOUN
inlawrev-2252	477	30	,	,	PUNCT
inlawrev-2252	477	31	is	be	AUX
inlawrev-2252	477	32	still	still	ADV
inlawrev-2252	477	33	unsettled	unsettle	VERB
inlawrev-2252	477	34	.	.	PUNCT
inlawrev-2252	478	1	for	for	ADP
inlawrev-2252	478	2	example	example	NOUN
inlawrev-2252	478	3	,	,	PUNCT
inlawrev-2252	478	4	in	in	ADP
inlawrev-2252	478	5	ainslie	ainslie	PROPN
inlawrev-2252	478	6	perrault	perrault	PROPN
inlawrev-2252	478	7	,	,	PUNCT
inlawrev-2252	478	8	25	25	NUM
inlawrev-2252	478	9	t.c	t.c	PROPN
inlawrev-2252	478	10	.	.	PROPN
inlawrev-2252	478	11	439	439	NUM
inlawrev-2252	478	12	(	(	PUNCT
inlawrev-2252	478	13	1955	1955	NUM
inlawrev-2252	478	14	)	)	PUNCT
inlawrev-2252	478	15	,	,	PUNCT
inlawrev-2252	478	16	a	a	DET
inlawrev-2252	478	17	partnership	partnership	NOUN
inlawrev-2252	478	18	transferred	transfer	VERB
inlawrev-2252	478	19	highly	highly	ADV
inlawrev-2252	478	20	appreciated	appreciated	ADJ
inlawrev-2252	478	21	assets	asset	NOUN
inlawrev-2252	478	22	to	to	ADP
inlawrev-2252	478	23	a	a	DET
inlawrev-2252	478	24	newly	newly	ADV
inlawrev-2252	478	25	formed	form	VERB
inlawrev-2252	478	26	corporation	corporation	NOUN
inlawrev-2252	478	27	in	in	ADP
inlawrev-2252	478	28	exchange	exchange	NOUN
inlawrev-2252	478	29	for	for	ADP
inlawrev-2252	478	30	cash	cash	NOUN
inlawrev-2252	478	31	to	to	PART
inlawrev-2252	478	32	be	be	AUX
inlawrev-2252	478	33	repaid	repay	VERB
inlawrev-2252	478	34	by	by	ADP
inlawrev-2252	478	35	the	the	DET
inlawrev-2252	478	36	corporation	corporation	NOUN
inlawrev-2252	478	37	in	in	ADP
inlawrev-2252	478	38	installments	installment	NOUN
inlawrev-2252	478	39	.	.	PUNCT
inlawrev-2252	479	1	if	if	SCONJ
inlawrev-2252	479	2	the	the	DET
inlawrev-2252	479	3	transfer	transfer	NOUN
inlawrev-2252	479	4	had	have	AUX
inlawrev-2252	479	5	been	be	AUX
inlawrev-2252	479	6	characterized	characterize	VERB
inlawrev-2252	479	7	as	as	ADP
inlawrev-2252	479	8	a	a	DET
inlawrev-2252	479	9	reorganization	reorganization	NOUN
inlawrev-2252	479	10	under	under	ADP
inlawrev-2252	479	11	section	section	NOUN
inlawrev-2252	479	12	112(bx5	112(bx5	NUM
inlawrev-2252	479	13	)	)	PUNCT
inlawrev-2252	479	14	of	of	ADP
inlawrev-2252	479	15	the	the	DET
inlawrev-2252	479	16	1939	1939	NUM
inlawrev-2252	479	17	code	code	NOUN
inlawrev-2252	479	18	,	,	PUNCT
inlawrev-2252	479	19	the	the	DET
inlawrev-2252	479	20	corporation	corporation	NOUN
inlawrev-2252	479	21	would	would	AUX
inlawrev-2252	479	22	have	have	AUX
inlawrev-2252	479	23	taken	take	VERB
inlawrev-2252	479	24	the	the	DET
inlawrev-2252	479	25	shareholder	shareholder	NOUN
inlawrev-2252	479	26	's	's	PART
inlawrev-2252	479	27	basis	basis	NOUN
inlawrev-2252	479	28	in	in	ADP
inlawrev-2252	479	29	the	the	DET
inlawrev-2252	479	30	assets	asset	NOUN
inlawrev-2252	479	31	and	and	CCONJ
inlawrev-2252	479	32	the	the	DET
inlawrev-2252	479	33	corporation	corporation	NOUN
inlawrev-2252	479	34	's	's	PART
inlawrev-2252	479	35	payments	payment	NOUN
inlawrev-2252	479	36	to	to	ADP
inlawrev-2252	479	37	the	the	DET
inlawrev-2252	479	38	shareholders	shareholder	NOUN
inlawrev-2252	479	39	(	(	PUNCT
inlawrev-2252	479	40	former	former	ADJ
inlawrev-2252	479	41	partners	partner	NOUN
inlawrev-2252	479	42	)	)	PUNCT
inlawrev-2252	479	43	would	would	AUX
inlawrev-2252	479	44	have	have	AUX
inlawrev-2252	479	45	constituted	constitute	VERB
inlawrev-2252	479	46	dividends	dividend	NOUN
inlawrev-2252	479	47	with	with	ADP
inlawrev-2252	479	48	no	no	DET
inlawrev-2252	479	49	interest	interest	NOUN
inlawrev-2252	479	50	deduction	deduction	NOUN
inlawrev-2252	479	51	allowed	allow	VERB
inlawrev-2252	479	52	to	to	ADP
inlawrev-2252	479	53	the	the	DET
inlawrev-2252	479	54	corporation	corporation	NOUN
inlawrev-2252	479	55	.	.	PUNCT
inlawrev-2252	480	1	this	this	DET
inlawrev-2252	480	2	result	result	NOUN
inlawrev-2252	480	3	would	would	AUX
inlawrev-2252	480	4	have	have	AUX
inlawrev-2252	480	5	obtained	obtain	VERB
inlawrev-2252	480	6	because	because	SCONJ
inlawrev-2252	480	7	of	of	ADP
inlawrev-2252	480	8	the	the	DET
inlawrev-2252	480	9	high	high	ADJ
inlawrev-2252	480	10	ratio	ratio	NOUN
inlawrev-2252	480	11	of	of	ADP
inlawrev-2252	480	12	debt	debt	NOUN
inlawrev-2252	480	13	to	to	ADP
inlawrev-2252	480	14	equity	equity	NOUN
inlawrev-2252	480	15	giving	give	VERB
inlawrev-2252	480	16	the	the	DET
inlawrev-2252	480	17	so	so	ADV
inlawrev-2252	480	18	-	-	PUNCT
inlawrev-2252	480	19	called	call	VERB
inlawrev-2252	480	20	corporate	corporate	ADJ
inlawrev-2252	480	21	indebtedness	indebtedness	NOUN
inlawrev-2252	480	22	,	,	PUNCT
inlawrev-2252	480	23	created	create	VERB
inlawrev-2252	480	24	by	by	ADP
inlawrev-2252	480	25	the	the	DET
inlawrev-2252	480	26	transfer	transfer	NOUN
inlawrev-2252	480	27	of	of	ADP
inlawrev-2252	480	28	the	the	DET
inlawrev-2252	480	29	high	high	ADJ
inlawrev-2252	480	30	valued	value	VERB
inlawrev-2252	480	31	assets	asset	NOUN
inlawrev-2252	480	32	,	,	PUNCT
inlawrev-2252	480	33	the	the	DET
inlawrev-2252	480	34	characterization	characterization	NOUN
inlawrev-2252	480	35	of	of	ADP
inlawrev-2252	480	36	capital	capital	NOUN
inlawrev-2252	480	37	.	.	PUNCT
inlawrev-2252	481	1	instead	instead	ADV
inlawrev-2252	481	2	,	,	PUNCT
inlawrev-2252	481	3	the	the	DET
inlawrev-2252	481	4	tax	tax	NOUN
inlawrev-2252	481	5	court	court	NOUN
inlawrev-2252	481	6	ruled	rule	VERB
inlawrev-2252	481	7	the	the	DET
inlawrev-2252	481	8	transaction	transaction	NOUN
inlawrev-2252	481	9	a	a	DET
inlawrev-2252	481	10	bona	bona	ADJ
inlawrev-2252	481	11	fide	fide	ADJ
inlawrev-2252	481	12	sale	sale	NOUN
inlawrev-2252	481	13	such	such	ADJ
inlawrev-2252	481	14	that	that	SCONJ
inlawrev-2252	481	15	the	the	DET
inlawrev-2252	481	16	corporation	corporation	NOUN
inlawrev-2252	481	17	obtained	obtain	VERB
inlawrev-2252	481	18	as	as	ADP
inlawrev-2252	481	19	a	a	DET
inlawrev-2252	481	20	basis	basis	NOUN
inlawrev-2252	481	21	in	in	ADP
inlawrev-2252	481	22	the	the	DET
inlawrev-2252	481	23	assets	asset	NOUN
inlawrev-2252	481	24	the	the	DET
inlawrev-2252	481	25	fair	fair	ADJ
inlawrev-2252	481	26	market	market	NOUN
inlawrev-2252	481	27	value	value	NOUN
inlawrev-2252	481	28	at	at	ADP
inlawrev-2252	481	29	the	the	DET
inlawrev-2252	481	30	date	date	NOUN
inlawrev-2252	481	31	of	of	ADP
inlawrev-2252	481	32	transfer	transfer	NOUN
inlawrev-2252	481	33	.	.	PUNCT
inlawrev-2252	482	1	it	it	PRON
inlawrev-2252	482	2	might	might	AUX
inlawrev-2252	482	3	be	be	AUX
inlawrev-2252	482	4	of	of	ADP
inlawrev-2252	482	5	interest	interest	NOUN
inlawrev-2252	482	6	that	that	PRON
inlawrev-2252	482	7	randolph	randolph	PROPN
inlawrev-2252	482	8	paul	paul	PROPN
inlawrev-2252	482	9	,	,	PUNCT
inlawrev-2252	482	10	a	a	DET
inlawrev-2252	482	11	distinguished	distinguished	ADJ
inlawrev-2252	482	12	tax	tax	NOUN
inlawrev-2252	482	13	writer	writer	NOUN
inlawrev-2252	482	14	and	and	CCONJ
inlawrev-2252	482	15	practitioner	practitioner	NOUN
inlawrev-2252	482	16	,	,	PUNCT
inlawrev-2252	482	17	represented	represent	VERB
inlawrev-2252	482	18	the	the	DET
inlawrev-2252	482	19	taxpayer	taxpayer	NOUN
inlawrev-2252	482	20	in	in	ADP
inlawrev-2252	482	21	ainslie	ainslie	PROPN
inlawrev-2252	482	22	.	.	PUNCT
inlawrev-2252	483	1	in	in	ADP
inlawrev-2252	483	2	a	a	DET
inlawrev-2252	483	3	more	more	ADV
inlawrev-2252	483	4	blatant	blatant	ADJ
inlawrev-2252	483	5	abuse	abuse	NOUN
inlawrev-2252	483	6	of	of	ADP
inlawrev-2252	483	7	the	the	DET
inlawrev-2252	483	8	reorganization	reorganization	NOUN
inlawrev-2252	483	9	basis	basis	NOUN
inlawrev-2252	483	10	provisions	provision	NOUN
inlawrev-2252	483	11	,	,	PUNCT
inlawrev-2252	483	12	the	the	DET
inlawrev-2252	483	13	taxpayers	taxpayer	NOUN
inlawrev-2252	483	14	in	in	ADP
inlawrev-2252	483	15	murphy	murphy	PROPN
inlawrev-2252	483	16	logging	logging	PROPN
inlawrev-2252	483	17	co.	co.	PROPN
inlawrev-2252	483	18	v.	v.	PROPN
inlawrev-2252	483	19	united	united	PROPN
inlawrev-2252	483	20	states	states	PROPN
inlawrev-2252	483	21	,	,	PUNCT
inlawrev-2252	483	22	378	378	NUM
inlawrev-2252	483	23	f.2d	f.2d	ADP
inlawrev-2252	483	24	222	222	NUM
inlawrev-2252	483	25	(	(	PUNCT
inlawrev-2252	483	26	9th	9th	ADJ
inlawrev-2252	483	27	cir	cir	NOUN
inlawrev-2252	483	28	.	.	PROPN
inlawrev-2252	483	29	1967	1967	NUM
inlawrev-2252	483	30	)	)	PUNCT
inlawrev-2252	483	31	,	,	PUNCT
inlawrev-2252	483	32	rev'g	rev'g	VERB
inlawrev-2252	483	33	239	239	NUM
inlawrev-2252	483	34	f.	f.	PROPN
inlawrev-2252	483	35	supp	supp	PROPN
inlawrev-2252	483	36	.	.	PUNCT
inlawrev-2252	484	1	1977	1977	NUM
inlawrev-2252	484	2	]	]	PUNCT
inlawrev-2252	484	3	taxation	taxation	NOUN
inlawrev-2252	484	4	of	of	ADP
inlawrev-2252	484	5	interest	interest	NOUN
inlawrev-2252	484	6	-	-	PUNCT
inlawrev-2252	484	7	on	on	ADP
inlawrev-2252	484	8	-	-	PUNCT
inlawrev-2252	484	9	indebtedness	indebtedness	NOUN
inlawrev-2252	484	10	439	439	NUM
inlawrev-2252	484	11	against	against	ADP
inlawrev-2252	484	12	all	all	DET
inlawrev-2252	484	13	liabilities	liability	NOUN
inlawrev-2252	484	14	,	,	PUNCT
inlawrev-2252	484	15	short	short	ADJ
inlawrev-2252	484	16	-	-	PUNCT
inlawrev-2252	484	17	term	term	NOUN
inlawrev-2252	484	18	as	as	ADV
inlawrev-2252	484	19	well	well	ADV
inlawrev-2252	484	20	as	as	ADP
inlawrev-2252	484	21	long	long	ADJ
inlawrev-2252	484	22	-	-	PUNCT
inlawrev-2252	484	23	term	term	NOUN
inlawrev-2252	484	24	.	.	PUNCT
inlawrev-2252	485	1	'	'	PUNCT
inlawrev-2252	485	2	^^	^^	PUNCT
inlawrev-2252	485	3	projected	project	VERB
inlawrev-2252	485	4	earnings'^^	earnings'^^	NOUN
inlawrev-2252	485	5	are	be	AUX
inlawrev-2252	485	6	defined	define	VERB
inlawrev-2252	485	7	as	as	ADP
inlawrev-2252	485	8	the	the	DET
inlawrev-2252	485	9	average	average	ADJ
inlawrev-2252	485	10	annual	annual	ADJ
inlawrev-2252	485	11	earnings	earning	NOUN
inlawrev-2252	485	12	of	of	ADP
inlawrev-2252	485	13	the	the	DET
inlawrev-2252	485	14	issuing	issue	VERB
inlawrev-2252	485	15	corporation	corporation	NOUN
inlawrev-2252	485	16	alone	alone	ADV
inlawrev-2252	485	17	,	,	PUNCT
inlawrev-2252	485	18	except	except	SCONJ
inlawrev-2252	485	19	in	in	ADP
inlawrev-2252	485	20	situations	situation	NOUN
inlawrev-2252	485	21	in	in	ADP
inlawrev-2252	485	22	which	which	PRON
inlawrev-2252	485	23	the	the	DET
inlawrev-2252	485	24	issuing	issue	VERB
inlawrev-2252	485	25	corporation	corporation	NOUN
inlawrev-2252	485	26	acquires	acquire	VERB
inlawrev-2252	485	27	either	either	CCONJ
inlawrev-2252	485	28	stock	stock	NOUN
inlawrev-2252	485	29	control	control	NOUN
inlawrev-2252	485	30	or	or	CCONJ
inlawrev-2252	485	31	"	"	PUNCT
inlawrev-2252	485	32	substantially	substantially	ADV
inlawrev-2252	485	33	all	all	DET
inlawrev-2252	485	34	the	the	DET
inlawrev-2252	485	35	properties	property	NOUN
inlawrev-2252	485	36	"	"	PUNCT
inlawrev-2252	485	37	of	of	ADP
inlawrev-2252	485	38	the	the	DET
inlawrev-2252	485	39	acquired	acquire	VERB
inlawrev-2252	485	40	corporation.^	corporation.^	NOUN
inlawrev-2252	485	41	"	"	PUNCT
inlawrev-2252	485	42	''	''	PUNCT
inlawrev-2252	485	43	in	in	ADP
inlawrev-2252	485	44	these	these	DET
inlawrev-2252	485	45	situations	situation	NOUN
inlawrev-2252	485	46	,	,	PUNCT
inlawrev-2252	485	47	"	"	PUNCT
inlawrev-2252	485	48	projected	project	VERB
inlawrev-2252	485	49	earnings	earning	NOUN
inlawrev-2252	485	50	"	"	PUNCT
inlawrev-2252	485	51	include	include	VERB
inlawrev-2252	485	52	the	the	DET
inlawrev-2252	485	53	average	average	ADJ
inlawrev-2252	485	54	annual	annual	ADJ
inlawrev-2252	485	55	earnings	earning	NOUN
inlawrev-2252	485	56	of	of	ADP
inlawrev-2252	485	57	both	both	CCONJ
inlawrev-2252	485	58	the	the	DET
inlawrev-2252	485	59	issuing	issue	VERB
inlawrev-2252	485	60	corporation	corporation	NOUN
inlawrev-2252	485	61	and	and	CCONJ
inlawrev-2252	485	62	the	the	DET
inlawrev-2252	485	63	acquired	acquire	VERB
inlawrev-2252	485	64	corporation	corporation	NOUN
inlawrev-2252	485	65	.	.	PUNCT
inlawrev-2252	486	1	i*^^	i*^^	PROPN
inlawrev-2252	486	2	e.	e.	PROPN
inlawrev-2252	486	3	control	control	PROPN
inlawrev-2252	486	4	requirement	requirement	PROPN
inlawrev-2252	486	5	acquisition	acquisition	NOUN
inlawrev-2252	486	6	of	of	ADP
inlawrev-2252	486	7	"	"	PUNCT
inlawrev-2252	486	8	control	control	NOUN
inlawrev-2252	486	9	,	,	PUNCT
inlawrev-2252	486	10	"	"	PUNCT
inlawrev-2252	486	11	within	within	ADP
inlawrev-2252	486	12	the	the	DET
inlawrev-2252	486	13	meaning	meaning	NOUN
inlawrev-2252	486	14	of	of	ADP
inlawrev-2252	486	15	the	the	DET
inlawrev-2252	486	16	reorganization	reorganization	NOUN
inlawrev-2252	486	17	definition	definition	NOUN
inlawrev-2252	486	18	of	of	ADP
inlawrev-2252	486	19	section	section	NOUN
inlawrev-2252	486	20	368(c	368(c	PROPN
inlawrev-2252	486	21	)	)	PUNCT
inlawrev-2252	486	22	,	,	PUNCT
inlawrev-2252	486	23	of	of	ADP
inlawrev-2252	486	24	"	"	PUNCT
inlawrev-2252	486	25	substantially	substantially	ADV
inlawrev-2252	486	26	all	all	DET
inlawrev-2252	486	27	the	the	DET
inlawrev-2252	486	28	properties	property	NOUN
inlawrev-2252	486	29	"	"	PUNCT
inlawrev-2252	486	30	of	of	ADP
inlawrev-2252	486	31	the	the	DET
inlawrev-2252	486	32	acquired	acquire	VERB
inlawrev-2252	486	33	corporation	corporation	NOUN
inlawrev-2252	486	34	requires	require	VERB
inlawrev-2252	486	35	that	that	SCONJ
inlawrev-2252	486	36	the	the	DET
inlawrev-2252	486	37	issuing	issue	VERB
inlawrev-2252	486	38	corporation	corporation	NOUN
inlawrev-2252	486	39	's	's	PART
inlawrev-2252	486	40	earnings	earning	NOUN
inlawrev-2252	486	41	and	and	CCONJ
inlawrev-2252	486	42	interest	interest	NOUN
inlawrev-2252	486	43	payments	payment	NOUN
inlawrev-2252	486	44	be	be	AUX
inlawrev-2252	486	45	combined	combine	VERB
inlawrev-2252	486	46	with	with	ADP
inlawrev-2252	486	47	those	those	PRON
inlawrev-2252	486	48	of	of	ADP
inlawrev-2252	486	49	the	the	DET
inlawrev-2252	486	50	acquired	acquire	VERB
inlawrev-2252	486	51	entity	entity	NOUN
inlawrev-2252	486	52	in	in	ADP
inlawrev-2252	486	53	ascertaining	ascertain	VERB
inlawrev-2252	486	54	whether	whether	SCONJ
inlawrev-2252	486	55	the	the	DET
inlawrev-2252	486	56	earnings	earning	NOUN
inlawrev-2252	486	57	and	and	CCONJ
inlawrev-2252	486	58	interest	interest	NOUN
inlawrev-2252	486	59	relationship	relationship	NOUN
inlawrev-2252	486	60	exceeds	exceed	VERB
inlawrev-2252	486	61	the	the	DET
inlawrev-2252	486	62	statutory	statutory	ADJ
inlawrev-2252	486	63	ceiling.^""^	ceiling.^""^	PROPN
inlawrev-2252	486	64	this	this	DET
inlawrev-2252	486	65	principle	principle	NOUN
inlawrev-2252	486	66	may	may	AUX
inlawrev-2252	486	67	be	be	AUX
inlawrev-2252	486	68	illustrated	illustrate	VERB
inlawrev-2252	486	69	in	in	ADP
inlawrev-2252	486	70	the	the	DET
inlawrev-2252	486	71	following	follow	VERB
inlawrev-2252	486	72	example	example	NOUN
inlawrev-2252	486	73	from	from	ADP
inlawrev-2252	486	74	the	the	DET
inlawrev-2252	486	75	treasury	treasury	NOUN
inlawrev-2252	486	76	regulations	regulation	NOUN
inlawrev-2252	486	77	:	:	PUNCT
inlawrev-2252	486	78	corporation	corporation	NOUN
inlawrev-2252	486	79	x	x	PROPN
inlawrev-2252	486	80	's	's	PART
inlawrev-2252	486	81	earnings	earning	NOUN
inlawrev-2252	486	82	and	and	CCONJ
inlawrev-2252	486	83	profits	profit	NOUN
inlawrev-2252	486	84	calculated	calculate	VERB
inlawrev-2252	486	85	in	in	ADP
inlawrev-2252	486	86	accordance	accordance	NOUN
inlawrev-2252	486	87	with	with	ADP
inlawrev-2252	486	88	section	section	NOUN
inlawrev-2252	486	89	279(c)(3)(b	279(c)(3)(b	PROPN
inlawrev-2252	486	90	)	)	PUNCT
inlawrev-2252	486	91	for	for	ADP
inlawrev-2252	486	92	1972	1972	NUM
inlawrev-2252	486	93	,	,	PUNCT
inlawrev-2252	486	94	1971	1971	NUM
inlawrev-2252	486	95	,	,	PUNCT
inlawrev-2252	486	96	and	and	CCONJ
inlawrev-2252	486	97	1970	1970	NUM
inlawrev-2252	486	98	respectively	respectively	ADV
inlawrev-2252	486	99	were	be	AUX
inlawrev-2252	486	100	$	$	SYM
inlawrev-2252	486	101	29	29	NUM
inlawrev-2252	486	102	million	million	NUM
inlawrev-2252	486	103	,	,	PUNCT
inlawrev-2252	486	104	$	$	SYM
inlawrev-2252	486	105	23	23	NUM
inlawrev-2252	486	106	million	million	NUM
inlawrev-2252	486	107	and	and	CCONJ
inlawrev-2252	486	108	$	$	SYM
inlawrev-2252	486	109	20	20	NUM
inlawrev-2252	486	110	million	million	NUM
inlawrev-2252	486	111	.	.	PUNCT
inlawrev-2252	487	1	the	the	DET
inlawrev-2252	487	2	interest	interest	NOUN
inlawrev-2252	487	3	to	to	PART
inlawrev-2252	487	4	be	be	AUX
inlawrev-2252	487	5	paid	pay	VERB
inlawrev-2252	487	6	or	or	CCONJ
inlawrev-2252	487	7	incurred	incur	VERB
inlawrev-2252	487	8	during	during	ADP
inlawrev-2252	487	9	the	the	DET
inlawrev-2252	487	10	calendar	calendar	NOUN
inlawrev-2252	487	11	year	year	NOUN
inlawrev-2252	487	12	of	of	ADP
inlawrev-2252	487	13	1973	1973	NUM
inlawrev-2252	487	14	as	as	SCONJ
inlawrev-2252	487	15	determined	determine	VERB
inlawrev-2252	487	16	by	by	ADP
inlawrev-2252	487	17	reference	reference	NOUN
inlawrev-2252	487	18	to	to	ADP
inlawrev-2252	487	19	the	the	DET
inlawrev-2252	487	20	issuing	issue	VERB
inlawrev-2252	487	21	corporation	corporation	NOUN
inlawrev-2252	487	22	's	's	PART
inlawrev-2252	487	23	total	total	ADJ
inlawrev-2252	487	24	outstanding	outstanding	ADJ
inlawrev-2252	487	25	indebtedness	indebtedness	NOUN
inlawrev-2252	487	26	as	as	ADP
inlawrev-2252	487	27	of	of	ADP
inlawrev-2252	487	28	december	december	PROPN
inlawrev-2252	487	29	31	31	NUM
inlawrev-2252	487	30	,	,	PUNCT
inlawrev-2252	487	31	1972	1972	NUM
inlawrev-2252	487	32	,	,	PUNCT
inlawrev-2252	487	33	was	be	AUX
inlawrev-2252	487	34	$	$	SYM
inlawrev-2252	487	35	10	10	NUM
inlawrev-2252	487	36	million	million	NUM
inlawrev-2252	487	37	.	.	PUNCT
inlawrev-2252	488	1	by	by	ADP
inlawrev-2252	488	2	dividing	divide	VERB
inlawrev-2252	488	3	the	the	DET
inlawrev-2252	488	4	sum	sum	NOUN
inlawrev-2252	488	5	of	of	ADP
inlawrev-2252	488	6	the	the	DET
inlawrev-2252	488	7	earnings	earning	NOUN
inlawrev-2252	488	8	and	and	CCONJ
inlawrev-2252	488	9	profits	profit	NOUN
inlawrev-2252	488	10	for	for	ADP
inlawrev-2252	488	11	the	the	DET
inlawrev-2252	488	12	3	3	NUM
inlawrev-2252	488	13	years	year	NOUN
inlawrev-2252	488	14	by	by	ADP
inlawrev-2252	488	15	36	36	NUM
inlawrev-2252	488	16	(	(	PUNCT
inlawrev-2252	488	17	the	the	DET
inlawrev-2252	488	18	number	number	NOUN
inlawrev-2252	488	19	of	of	ADP
inlawrev-2252	488	20	whole	whole	ADJ
inlawrev-2252	488	21	calendar	calendar	NOUN
inlawrev-2252	488	22	months	month	NOUN
inlawrev-2252	488	23	in	in	ADP
inlawrev-2252	488	24	the	the	DET
inlawrev-2252	488	25	three	three	NUM
inlawrev-2252	488	26	-	-	PUNCT
inlawrev-2252	488	27	year	year	NOUN
inlawrev-2252	488	28	period	period	NOUN
inlawrev-2252	488	29	)	)	PUNCT
inlawrev-2252	488	30	and	and	CCONJ
inlawrev-2252	488	31	multiplying	multiply	VERB
inlawrev-2252	488	32	the	the	DET
inlawrev-2252	488	33	quotient	quotient	NOUN
inlawrev-2252	488	34	by	by	ADP
inlawrev-2252	488	35	12	12	NUM
inlawrev-2252	488	36	,	,	PUNCT
inlawrev-2252	488	37	the	the	DET
inlawrev-2252	488	38	average	average	ADJ
inlawrev-2252	488	39	annual	annual	ADJ
inlawrev-2252	488	40	earnings	earning	NOUN
inlawrev-2252	488	41	for	for	ADP
inlawrev-2252	488	42	x	x	SYM
inlawrev-2252	488	43	corporation	corporation	NOUN
inlawrev-2252	488	44	is	be	AUX
inlawrev-2252	488	45	$	$	SYM
inlawrev-2252	488	46	24	24	NUM
inlawrev-2252	488	47	million	million	NUM
inlawrev-2252	488	48	.	.	PUNCT
inlawrev-2252	489	1	since	since	SCONJ
inlawrev-2252	489	2	the	the	DET
inlawrev-2252	489	3	projected	project	VERB
inlawrev-2252	489	4	earnings	earning	NOUN
inlawrev-2252	489	5	of	of	ADP
inlawrev-2252	489	6	x	x	SYM
inlawrev-2252	489	7	corporation	corporation	NOUN
inlawrev-2252	489	8	do	do	AUX
inlawrev-2252	489	9	not	not	PART
inlawrev-2252	489	10	exceed	exceed	VERB
inlawrev-2252	489	11	by	by	ADP
inlawrev-2252	489	12	3	3	NUM
inlawrev-2252	489	13	times	time	NOUN
inlawrev-2252	489	14	the	the	DET
inlawrev-2252	489	15	annual	annual	ADJ
inlawrev-2252	489	16	interest	interest	NOUN
inlawrev-2252	489	17	to	to	PART
inlawrev-2252	489	18	be	be	AUX
inlawrev-2252	489	19	paid	pay	VERB
inlawrev-2252	489	20	or	or	CCONJ
inlawrev-2252	489	21	incurred	incur	VERB
inlawrev-2252	489	22	794	794	NUM
inlawrev-2252	489	23	(	(	PUNCT
inlawrev-2252	489	24	d.	d.	PROPN
inlawrev-2252	489	25	ore	ore	PROPN
inlawrev-2252	489	26	.	.	PUNCT
inlawrev-2252	490	1	1965	1965	NUM
inlawrev-2252	490	2	)	)	PUNCT
inlawrev-2252	490	3	,	,	PUNCT
inlawrev-2252	490	4	capitalized	capitalize	VERB
inlawrev-2252	490	5	a	a	DET
inlawrev-2252	490	6	corporation	corporation	NOUN
inlawrev-2252	490	7	with	with	ADP
inlawrev-2252	490	8	$	$	SYM
inlawrev-2252	490	9	1,500	1,500	NUM
inlawrev-2252	490	10	and	and	CCONJ
inlawrev-2252	490	11	transferred	transfer	VERB
inlawrev-2252	490	12	to	to	ADP
inlawrev-2252	490	13	the	the	DET
inlawrev-2252	490	14	corporation	corporation	NOUN
inlawrev-2252	490	15	highly	highly	ADV
inlawrev-2252	490	16	appreciated	appreciated	ADJ
inlawrev-2252	490	17	logging	log	VERB
inlawrev-2252	490	18	equipment	equipment	NOUN
inlawrev-2252	490	19	worth	worth	ADJ
inlawrev-2252	490	20	approximately	approximately	ADV
inlawrev-2252	490	21	$	$	SYM
inlawrev-2252	490	22	200,000	200,000	NUM
inlawrev-2252	490	23	in	in	ADP
inlawrev-2252	490	24	an	an	DET
inlawrev-2252	490	25	alleged	allege	VERB
inlawrev-2252	490	26	sale	sale	NOUN
inlawrev-2252	490	27	.	.	PUNCT
inlawrev-2252	491	1	to	to	PART
inlawrev-2252	491	2	obtain	obtain	VERB
inlawrev-2252	491	3	money	money	NOUN
inlawrev-2252	491	4	for	for	ADP
inlawrev-2252	491	5	the	the	DET
inlawrev-2252	491	6	corporate	corporate	ADJ
inlawrev-2252	491	7	"	"	PUNCT
inlawrev-2252	491	8	purchase	purchase	NOUN
inlawrev-2252	491	9	"	"	PUNCT
inlawrev-2252	491	10	the	the	DET
inlawrev-2252	491	11	shareholders	shareholder	NOUN
inlawrev-2252	491	12	(	(	PUNCT
inlawrev-2252	491	13	former	former	ADJ
inlawrev-2252	491	14	partners	partner	NOUN
inlawrev-2252	491	15	and	and	CCONJ
inlawrev-2252	491	16	owners	owner	NOUN
inlawrev-2252	491	17	of	of	ADP
inlawrev-2252	491	18	the	the	DET
inlawrev-2252	491	19	transferred	transfer	VERB
inlawrev-2252	491	20	assets	asset	NOUN
inlawrev-2252	491	21	)	)	PUNCT
inlawrev-2252	491	22	guaranteed	guarantee	VERB
inlawrev-2252	491	23	the	the	DET
inlawrev-2252	491	24	bank	bank	NOUN
inlawrev-2252	491	25	loan	loan	NOUN
inlawrev-2252	491	26	to	to	ADP
inlawrev-2252	491	27	the	the	DET
inlawrev-2252	491	28	corporation	corporation	NOUN
inlawrev-2252	491	29	.	.	PUNCT
inlawrev-2252	492	1	the	the	DET
inlawrev-2252	492	2	corporation	corporation	NOUN
inlawrev-2252	492	3	then	then	ADV
inlawrev-2252	492	4	deducted	deduct	VERB
inlawrev-2252	492	5	the	the	DET
inlawrev-2252	492	6	interest	interest	NOUN
inlawrev-2252	492	7	on	on	ADP
inlawrev-2252	492	8	the	the	DET
inlawrev-2252	492	9	loan	loan	NOUN
inlawrev-2252	492	10	and	and	CCONJ
inlawrev-2252	492	11	took	take	VERB
inlawrev-2252	492	12	as	as	ADP
inlawrev-2252	492	13	its	its	PRON
inlawrev-2252	492	14	basis	basis	NOUN
inlawrev-2252	492	15	in	in	ADP
inlawrev-2252	492	16	the	the	DET
inlawrev-2252	492	17	assets	asset	NOUN
inlawrev-2252	492	18	,	,	PUNCT
inlawrev-2252	492	19	the	the	DET
inlawrev-2252	492	20	fair	fair	ADJ
inlawrev-2252	492	21	market	market	NOUN
inlawrev-2252	492	22	value	value	NOUN
inlawrev-2252	492	23	at	at	ADP
inlawrev-2252	492	24	date	date	NOUN
inlawrev-2252	492	25	of	of	ADP
inlawrev-2252	492	26	transfer	transfer	NOUN
inlawrev-2252	492	27	.	.	PUNCT
inlawrev-2252	493	1	the	the	DET
inlawrev-2252	493	2	basis	basis	NOUN
inlawrev-2252	493	3	provisions	provision	NOUN
inlawrev-2252	493	4	of	of	ADP
inlawrev-2252	493	5	section	section	NOUN
inlawrev-2252	493	6	362	362	NUM
inlawrev-2252	493	7	were	be	AUX
inlawrev-2252	493	8	held	hold	VERB
inlawrev-2252	493	9	inapplicable	inapplicable	ADJ
inlawrev-2252	493	10	since	since	SCONJ
inlawrev-2252	493	11	the	the	DET
inlawrev-2252	493	12	transaction	transaction	NOUN
inlawrev-2252	493	13	amounted	amount	VERB
inlawrev-2252	493	14	to	to	ADP
inlawrev-2252	493	15	a	a	DET
inlawrev-2252	493	16	"	"	PUNCT
inlawrev-2252	493	17	bona	bona	ADJ
inlawrev-2252	493	18	fide	fide	ADJ
inlawrev-2252	493	19	"	"	PUNCT
inlawrev-2252	493	20	sale	sale	NOUN
inlawrev-2252	493	21	.	.	PUNCT
inlawrev-2252	494	1	103h.r	103h.r	X
inlawrev-2252	494	2	.	.	PUNCT
inlawrev-2252	495	1	rep	rep	PROPN
inlawrev-2252	495	2	.	.	PROPN
inlawrev-2252	496	1	no	no	INTJ
inlawrev-2252	496	2	.	.	NOUN
inlawrev-2252	497	1	413	413	NUM
inlawrev-2252	497	2	,	,	PUNCT
inlawrev-2252	497	3	supra	supra	NOUN
inlawrev-2252	497	4	note	note	NOUN
inlawrev-2252	497	5	100	100	NUM
inlawrev-2252	497	6	,	,	PUNCT
inlawrev-2252	497	7	at	at	ADP
inlawrev-2252	497	8	105	105	NUM
inlawrev-2252	497	9	-	-	SYM
inlawrev-2252	497	10	06	06	NUM
inlawrev-2252	497	11	.	.	PUNCT
inlawrev-2252	498	1	lo'tr.c	lo'tr.c	PROPN
inlawrev-2252	498	2	.	.	PUNCT
inlawrev-2252	499	1	§	§	PROPN
inlawrev-2252	499	2	279(ck3xa	279(ck3xa	NUM
inlawrev-2252	499	3	)	)	PUNCT
inlawrev-2252	499	4	.	.	PUNCT
inlawrev-2252	500	1	lo^where	lo^where	ADV
inlawrev-2252	500	2	the	the	DET
inlawrev-2252	500	3	projected	project	VERB
inlawrev-2252	500	4	earnings	earning	NOUN
inlawrev-2252	500	5	test	test	NOUN
inlawrev-2252	500	6	includes	include	VERB
inlawrev-2252	500	7	the	the	DET
inlawrev-2252	500	8	earnings	earning	NOUN
inlawrev-2252	500	9	of	of	ADP
inlawrev-2252	500	10	both	both	CCONJ
inlawrev-2252	500	11	the	the	DET
inlawrev-2252	500	12	issuing	issue	VERB
inlawrev-2252	500	13	and	and	CCONJ
inlawrev-2252	500	14	acquired	acquire	VERB
inlawrev-2252	500	15	corporations	corporation	NOUN
inlawrev-2252	500	16	,	,	PUNCT
inlawrev-2252	500	17	"	"	PUNCT
inlawrev-2252	500	18	[	[	X
inlawrev-2252	500	19	sjubstantially	sjubstantially	ADV
inlawrev-2252	500	20	all	all	PRON
inlawrev-2252	500	21	of	of	ADP
inlawrev-2252	500	22	the	the	DET
inlawrev-2252	500	23	properties	property	NOUN
inlawrev-2252	500	24	"	"	PUNCT
inlawrev-2252	500	25	of	of	ADP
inlawrev-2252	500	26	the	the	DET
inlawrev-2252	500	27	acquired	acquire	VERB
inlawrev-2252	500	28	corporation	corporation	NOUN
inlawrev-2252	500	29	means	mean	VERB
inlawrev-2252	500	30	acquisition	acquisition	NOUN
inlawrev-2252	500	31	of	of	ADP
inlawrev-2252	500	32	assets	asset	NOUN
inlawrev-2252	500	33	representing	represent	VERB
inlawrev-2252	500	34	at	at	ADP
inlawrev-2252	500	35	least	least	ADV
inlawrev-2252	500	36	90	90	NUM
inlawrev-2252	500	37	percent	percent	NOUN
inlawrev-2252	500	38	of	of	ADP
inlawrev-2252	500	39	the	the	DET
inlawrev-2252	500	40	fair	fair	ADJ
inlawrev-2252	500	41	market	market	NOUN
inlawrev-2252	500	42	value	value	NOUN
inlawrev-2252	500	43	of	of	ADP
inlawrev-2252	500	44	the	the	DET
inlawrev-2252	500	45	net	net	ADJ
inlawrev-2252	500	46	assets	asset	NOUN
inlawrev-2252	500	47	and	and	CCONJ
inlawrev-2252	500	48	at	at	ADP
inlawrev-2252	500	49	least	least	ADJ
inlawrev-2252	500	50	70	70	NUM
inlawrev-2252	500	51	percent	percent	NOUN
inlawrev-2252	500	52	of	of	ADP
inlawrev-2252	500	53	the	the	DET
inlawrev-2252	500	54	fair	fair	ADJ
inlawrev-2252	500	55	market	market	NOUN
inlawrev-2252	500	56	value	value	NOUN
inlawrev-2252	500	57	of	of	ADP
inlawrev-2252	500	58	the	the	DET
inlawrev-2252	500	59	gross	gross	ADJ
inlawrev-2252	500	60	assets	asset	NOUN
inlawrev-2252	500	61	held	hold	VERB
inlawrev-2252	500	62	by	by	ADP
inlawrev-2252	500	63	the	the	DET
inlawrev-2252	500	64	acquired	acquire	VERB
inlawrev-2252	500	65	corporation	corporation	NOUN
inlawrev-2252	500	66	immediately	immediately	ADV
inlawrev-2252	500	67	prior	prior	ADV
inlawrev-2252	500	68	to	to	ADP
inlawrev-2252	500	69	the	the	DET
inlawrev-2252	500	70	acquisition	acquisition	NOUN
inlawrev-2252	500	71	.	.	PUNCT
inlawrev-2252	501	1	treas	treas	PROPN
inlawrev-2252	501	2	.	.	PUNCT
inlawrev-2252	502	1	reg	reg	PROPN
inlawrev-2252	502	2	.	.	PUNCT
inlawrev-2252	503	1	§	§	PROPN
inlawrev-2252	503	2	1.279	1.279	NUM
inlawrev-2252	503	3	-	-	SYM
inlawrev-2252	503	4	5(dx2xii	5(dx2xii	NUM
inlawrev-2252	503	5	)	)	PUNCT
inlawrev-2252	503	6	(	(	PUNCT
inlawrev-2252	503	7	1973	1973	NUM
inlawrev-2252	503	8	)	)	PUNCT
inlawrev-2252	503	9	.	.	PUNCT
inlawrev-2252	504	1	i'>6l.r.c	i'>6l.r.c	X
inlawrev-2252	504	2	.	.	PUNCT
inlawrev-2252	505	1	§	§	PROPN
inlawrev-2252	505	2	279(cx3xaxii	279(cx3xaxii	NUM
inlawrev-2252	505	3	)	)	PUNCT
inlawrev-2252	505	4	.	.	PUNCT
inlawrev-2252	506	1	lo^d	lo^d	PROPN
inlawrev-2252	506	2	.	.	PUNCT
inlawrev-2252	507	1	§	§	PROPN
inlawrev-2252	507	2	279(cx4xb	279(cx4xb	PROPN
inlawrev-2252	507	3	)	)	PUNCT
inlawrev-2252	507	4	.	.	PUNCT
inlawrev-2252	508	1	see	see	VERB
inlawrev-2252	508	2	also	also	ADV
inlawrev-2252	508	3	silverstein	silverstein	ADJ
inlawrev-2252	508	4	,	,	PUNCT
inlawrev-2252	508	5	supra	supra	PROPN
inlawrev-2252	508	6	note	note	NOUN
inlawrev-2252	508	7	6	6	NUM
inlawrev-2252	508	8	,	,	PUNCT
inlawrev-2252	508	9	at	at	ADP
inlawrev-2252	508	10	376	376	NUM
inlawrev-2252	508	11	.	.	PUNCT
inlawrev-2252	509	1	440	440	NUM
inlawrev-2252	509	2	indiana	indiana	PROPN
inlawrev-2252	509	3	law	law	PROPN
inlawrev-2252	509	4	review	review	NOUN
inlawrev-2252	509	5	[	[	X
inlawrev-2252	509	6	vol	vol	NOUN
inlawrev-2252	509	7	.	.	PUNCT
inlawrev-2252	509	8	10:419	10:419	NUM
inlawrev-2252	509	9	(	(	PUNCT
inlawrev-2252	509	10	they	they	PRON
inlawrev-2252	509	11	exceed	exceed	VERB
inlawrev-2252	509	12	by	by	ADP
inlawrev-2252	509	13	only	only	ADV
inlawrev-2252	509	14	2.4	2.4	NUM
inlawrev-2252	509	15	times	time	NOUN
inlawrev-2252	509	16	)	)	PUNCT
inlawrev-2252	509	17	,	,	PUNCT
inlawrev-2252	509	18	one	one	NUM
inlawrev-2252	509	19	of	of	ADP
inlawrev-2252	509	20	the	the	DET
inlawrev-2252	509	21	circumstances	circumstance	NOUN
inlawrev-2252	509	22	described	describe	VERB
inlawrev-2252	509	23	in	in	ADP
inlawrev-2252	509	24	section	section	NOUN
inlawrev-2252	509	25	279(b)(4	279(b)(4	NUM
inlawrev-2252	509	26	)	)	PUNCT
inlawrev-2252	509	27	is	be	AUX
inlawrev-2252	509	28	present.^^s	present.^^	VERB
inlawrev-2252	509	29	f.	f.	NOUN
inlawrev-2252	509	30	determination	determination	NOUN
inlawrev-2252	509	31	of	of	ADP
inlawrev-2252	509	32	average	average	ADJ
inlawrev-2252	509	33	annual	annual	ADJ
inlawrev-2252	509	34	earnings	earning	NOUN
inlawrev-2252	509	35	the	the	DET
inlawrev-2252	509	36	"	"	PUNCT
inlawrev-2252	509	37	average	average	ADJ
inlawrev-2252	509	38	annual	annual	ADJ
inlawrev-2252	509	39	earnings"^^^	earnings"^^^	NOUN
inlawrev-2252	509	40	of	of	ADP
inlawrev-2252	509	41	a	a	DET
inlawrev-2252	509	42	corporation	corporation	NOUN
inlawrev-2252	509	43	are	be	AUX
inlawrev-2252	509	44	determined	determine	VERB
inlawrev-2252	509	45	by	by	ADP
inlawrev-2252	509	46	computing	compute	VERB
inlawrev-2252	509	47	the	the	DET
inlawrev-2252	509	48	amount	amount	NOUN
inlawrev-2252	509	49	of	of	ADP
inlawrev-2252	509	50	its	its	PRON
inlawrev-2252	509	51	earnings	earning	NOUN
inlawrev-2252	509	52	and	and	CCONJ
inlawrev-2252	509	53	profits	profit	NOUN
inlawrev-2252	509	54	for	for	ADP
inlawrev-2252	509	55	any	any	DET
inlawrev-2252	509	56	threeyear	threeyear	NOUN
inlawrev-2252	509	57	period	period	NOUN
inlawrev-2252	509	58	ending	end	VERB
inlawrev-2252	509	59	with	with	ADP
inlawrev-2252	509	60	the	the	DET
inlawrev-2252	509	61	last	last	ADJ
inlawrev-2252	509	62	day	day	NOUN
inlawrev-2252	509	63	of	of	ADP
inlawrev-2252	509	64	the	the	DET
inlawrev-2252	509	65	issuing	issue	VERB
inlawrev-2252	509	66	corporation	corporation	NOUN
inlawrev-2252	509	67	's	's	PART
inlawrev-2252	509	68	tax	tax	NOUN
inlawrev-2252	509	69	year	year	NOUN
inlawrev-2252	509	70	for	for	ADP
inlawrev-2252	509	71	which	which	PRON
inlawrev-2252	509	72	the	the	DET
inlawrev-2252	509	73	determination	determination	NOUN
inlawrev-2252	509	74	is	be	AUX
inlawrev-2252	509	75	being	be	AUX
inlawrev-2252	509	76	made	make	VERB
inlawrev-2252	509	77	.	.	PUNCT
inlawrev-2252	510	1	the	the	DET
inlawrev-2252	510	2	computation	computation	NOUN
inlawrev-2252	510	3	is	be	AUX
inlawrev-2252	510	4	made	make	VERB
inlawrev-2252	510	5	without	without	ADP
inlawrev-2252	510	6	any	any	DET
inlawrev-2252	510	7	reduction	reduction	NOUN
inlawrev-2252	510	8	for	for	ADP
inlawrev-2252	510	9	interest	interest	NOUN
inlawrev-2252	510	10	paid	pay	VERB
inlawrev-2252	510	11	or	or	CCONJ
inlawrev-2252	510	12	incurred	incur	VERB
inlawrev-2252	510	13	,	,	PUNCT
inlawrev-2252	510	14	^^^	^^^	ADJ
inlawrev-2252	510	15	allowed	allow	VERB
inlawrev-2252	510	16	depreciation	depreciation	NOUN
inlawrev-2252	510	17	or	or	CCONJ
inlawrev-2252	510	18	amortization	amortization	NOUN
inlawrev-2252	510	19	,	,	PUNCT
inlawrev-2252	510	20	^^^	^^^	ADJ
inlawrev-2252	510	21	liability	liability	NOUN
inlawrev-2252	510	22	for	for	ADP
inlawrev-2252	510	23	income	income	NOUN
inlawrev-2252	510	24	and	and	CCONJ
inlawrev-2252	510	25	related	related	ADJ
inlawrev-2252	510	26	taxes	taxis	NOUN
inlawrev-2252	510	27	,	,	PUNCT
inlawrev-2252	510	28	^^2	^^2	NOUN
inlawrev-2252	510	29	or	or	CCONJ
inlawrev-2252	510	30	dividend	dividend	NOUN
inlawrev-2252	510	31	type	type	NOUN
inlawrev-2252	510	32	distributions^^^	distributions^^^	NOUN
inlawrev-2252	510	33	other	other	ADJ
inlawrev-2252	510	34	than	than	ADP
inlawrev-2252	510	35	from	from	ADP
inlawrev-2252	510	36	the	the	DET
inlawrev-2252	510	37	acquired	acquire	VERB
inlawrev-2252	510	38	to	to	ADP
inlawrev-2252	510	39	the	the	DET
inlawrev-2252	510	40	issuing	issue	VERB
inlawrev-2252	510	41	corporation	corporation	NOUN
inlawrev-2252	510	42	.	.	PUNCT
inlawrev-2252	511	1	^^'^	^^'^	NOUN
inlawrev-2252	511	2	those	those	DET
inlawrev-2252	511	3	earnings	earning	NOUN
inlawrev-2252	511	4	and	and	CCONJ
inlawrev-2252	511	5	profits	profit	NOUN
inlawrev-2252	511	6	are	be	AUX
inlawrev-2252	511	7	then	then	ADV
inlawrev-2252	511	8	reduced	reduce	VERB
inlawrev-2252	511	9	to	to	ADP
inlawrev-2252	511	10	an	an	DET
inlawrev-2252	511	11	annual	annual	ADJ
inlawrev-2252	511	12	average	average	NOUN
inlawrev-2252	511	13	for	for	ADP
inlawrev-2252	511	14	the	the	DET
inlawrev-2252	511	15	three	three	NUM
inlawrev-2252	511	16	-	-	PUNCT
inlawrev-2252	511	17	year	year	NOUN
inlawrev-2252	511	18	period	period	NOUN
inlawrev-2252	511	19	pursuant	pursuant	ADJ
inlawrev-2252	511	20	to	to	ADP
inlawrev-2252	511	21	the	the	DET
inlawrev-2252	511	22	regulations	regulation	NOUN
inlawrev-2252	511	23	,	,	PUNCT
inlawrev-2252	511	24	^^^	^^^	ADJ
inlawrev-2252	511	25	taking	take	VERB
inlawrev-2252	511	26	into	into	ADP
inlawrev-2252	511	27	account	account	NOUN
inlawrev-2252	511	28	the	the	DET
inlawrev-2252	511	29	fact	fact	NOUN
inlawrev-2252	511	30	that	that	SCONJ
inlawrev-2252	511	31	a	a	DET
inlawrev-2252	511	32	corporation	corporation	NOUN
inlawrev-2252	511	33	was	be	AUX
inlawrev-2252	511	34	not	not	PART
inlawrev-2252	511	35	in	in	ADP
inlawrev-2252	511	36	existence	existence	NOUN
inlawrev-2252	511	37	for	for	ADP
inlawrev-2252	511	38	the	the	DET
inlawrev-2252	511	39	entire	entire	ADJ
inlawrev-2252	511	40	three	three	NUM
inlawrev-2252	511	41	-	-	PUNCT
inlawrev-2252	511	42	year	year	NOUN
inlawrev-2252	511	43	period	period	NOUN
inlawrev-2252	511	44	or	or	CCONJ
inlawrev-2252	511	45	for	for	ADP
inlawrev-2252	511	46	only	only	ADV
inlawrev-2252	511	47	a	a	DET
inlawrev-2252	511	48	portion	portion	NOUN
inlawrev-2252	511	49	of	of	ADP
inlawrev-2252	511	50	a	a	DET
inlawrev-2252	511	51	year	year	NOUN
inlawrev-2252	511	52	within	within	ADP
inlawrev-2252	511	53	the	the	DET
inlawrev-2252	511	54	period	period	NOUN
inlawrev-2252	511	55	.	.	PUNCT
inlawrev-2252	512	1	^^^	^^^	PUNCT
inlawrev-2252	512	2	g.	g.	NOUN
inlawrev-2252	512	3	rules	rule	NOUN
inlawrev-2252	512	4	for	for	ADP
inlawrev-2252	512	5	interest	interest	NOUN
inlawrev-2252	512	6	paid	pay	VERB
inlawrev-2252	512	7	or	or	CCONJ
inlawrev-2252	512	8	incurred	incur	VERB
inlawrev-2252	512	9	the	the	DET
inlawrev-2252	512	10	annual	annual	ADJ
inlawrev-2252	512	11	interest	interest	NOUN
inlawrev-2252	512	12	paid	pay	VERB
inlawrev-2252	512	13	or	or	CCONJ
inlawrev-2252	512	14	incurred	incur	VERB
inlawrev-2252	512	15	under	under	ADP
inlawrev-2252	512	16	section	section	NOUN
inlawrev-2252	512	17	279(c)(4)(a	279(c)(4)(a	NUM
inlawrev-2252	512	18	)	)	PUNCT
inlawrev-2252	512	19	is	be	AUX
inlawrev-2252	512	20	the	the	DET
inlawrev-2252	512	21	issuing	issue	VERB
inlawrev-2252	512	22	corporation	corporation	NOUN
inlawrev-2252	512	23	's	's	PART
inlawrev-2252	512	24	interest	interest	NOUN
inlawrev-2252	512	25	paid	pay	VERB
inlawrev-2252	512	26	or	or	CCONJ
inlawrev-2252	512	27	incurred	incur	VERB
inlawrev-2252	512	28	in	in	ADP
inlawrev-2252	512	29	a	a	DET
inlawrev-2252	512	30	taxable	taxable	ADJ
inlawrev-2252	512	31	year	year	NOUN
inlawrev-2252	512	32	with	with	ADP
inlawrev-2252	512	33	reference	reference	NOUN
inlawrev-2252	512	34	to	to	ADP
inlawrev-2252	512	35	its	its	PRON
inlawrev-2252	512	36	total	total	ADJ
inlawrev-2252	512	37	indebtedness	indebtedness	NOUN
inlawrev-2252	512	38	outstanding	outstanding	ADJ
inlawrev-2252	512	39	.	.	PUNCT
inlawrev-2252	513	1	^^"^	^^"^	X
inlawrev-2252	513	2	if	if	SCONJ
inlawrev-2252	513	3	the	the	DET
inlawrev-2252	513	4	projected	project	VERB
inlawrev-2252	513	5	earnings	earning	NOUN
inlawrev-2252	513	6	include	include	VERB
inlawrev-2252	513	7	those	those	PRON
inlawrev-2252	513	8	of	of	ADP
inlawrev-2252	513	9	both	both	PRON
inlawrev-2252	513	10	issuing	issue	VERB
inlawrev-2252	513	11	and	and	CCONJ
inlawrev-2252	513	12	acquired	acquire	VERB
inlawrev-2252	513	13	corporations	corporation	NOUN
inlawrev-2252	513	14	,	,	PUNCT
inlawrev-2252	513	15	1^^	1^^	NUM
inlawrev-2252	513	16	the	the	DET
inlawrev-2252	513	17	annual	annual	ADJ
inlawrev-2252	513	18	interest	interest	NOUN
inlawrev-2252	513	19	to	to	PART
inlawrev-2252	513	20	be	be	AUX
inlawrev-2252	513	21	paid	pay	VERB
inlawrev-2252	513	22	or	or	CCONJ
inlawrev-2252	513	23	incurred	incur	VERB
inlawrev-2252	513	24	is	be	AUX
inlawrev-2252	513	25	that	that	SCONJ
inlawrev-2252	513	26	paid	pay	VERB
inlawrev-2252	513	27	by	by	ADP
inlawrev-2252	513	28	both	both	DET
inlawrev-2252	513	29	corporations	corporation	NOUN
inlawrev-2252	513	30	,	,	PUNCT
inlawrev-2252	513	31	determined	determine	VERB
inlawrev-2252	513	32	by	by	ADP
inlawrev-2252	513	33	reference	reference	NOUN
inlawrev-2252	513	34	to	to	ADP
inlawrev-2252	513	35	their	their	PRON
inlawrev-2252	513	36	combined	combine	VERB
inlawrev-2252	513	37	total	total	ADJ
inlawrev-2252	513	38	indebtedness	indebtedness	NOUN
inlawrev-2252	513	39	outstanding	outstanding	ADJ
inlawrev-2252	513	40	.	.	PUNCT
inlawrev-2252	514	1	^^^	^^^	X
inlawrev-2252	514	2	h.	h.	PROPN
inlawrev-2252	514	3	section	section	PROPN
inlawrev-2252	514	4	279	279	NUM
inlawrev-2252	514	5	definition	definition	NOUN
inlawrev-2252	514	6	of	of	ADP
inlawrev-2252	514	7	corporate	corporate	ADJ
inlawrev-2252	514	8	acquisition	acquisition	NOUN
inlawrev-2252	514	9	indebtedness	indebtedness	NOUN
inlawrev-2252	514	10	even	even	ADV
inlawrev-2252	514	11	if	if	SCONJ
inlawrev-2252	514	12	debt	debt	NOUN
inlawrev-2252	514	13	securities	security	NOUN
inlawrev-2252	514	14	are	be	AUX
inlawrev-2252	514	15	used	use	VERB
inlawrev-2252	514	16	in	in	ADP
inlawrev-2252	514	17	an	an	DET
inlawrev-2252	514	18	acquisition	acquisition	NOUN
inlawrev-2252	514	19	,	,	PUNCT
inlawrev-2252	514	20	the	the	DET
inlawrev-2252	514	21	issue	issue	NOUN
inlawrev-2252	514	22	will	will	AUX
inlawrev-2252	514	23	not	not	PART
inlawrev-2252	514	24	be	be	AUX
inlawrev-2252	514	25	considered	consider	VERB
inlawrev-2252	514	26	corporate	corporate	ADJ
inlawrev-2252	514	27	acquisition	acquisition	NOUN
inlawrev-2252	514	28	indebtedness	indebtedness	NOUN
inlawrev-2252	514	29	under	under	ADP
inlawrev-2252	514	30	section	section	NOUN
inlawrev-2252	514	31	lostreas	lostreas	PROPN
inlawrev-2252	514	32	.	.	PUNCT
inlawrev-2252	515	1	reg	reg	NOUN
inlawrev-2252	515	2	.	.	PUNCT
inlawrev-2252	516	1	§	§	PROPN
inlawrev-2252	516	2	1.279	1.279	NUM
inlawrev-2252	516	3	-	-	SYM
inlawrev-2252	516	4	5(ex2	5(ex2	NUM
inlawrev-2252	516	5	)	)	PUNCT
inlawrev-2252	516	6	,	,	PUNCT
inlawrev-2252	516	7	example	example	NOUN
inlawrev-2252	516	8	1	1	NUM
inlawrev-2252	516	9	(	(	PUNCT
inlawrev-2252	516	10	1973	1973	NUM
inlawrev-2252	516	11	)	)	PUNCT
inlawrev-2252	516	12	.	.	PUNCT
inlawrev-2252	517	1	109i.r.c	109i.r.c	NOUN
inlawrev-2252	517	2	.	.	PUNCT
inlawrev-2252	518	1	§	§	PROPN
inlawrev-2252	518	2	279(cx3xa	279(cx3xa	NUM
inlawrev-2252	518	3	)	)	PUNCT
inlawrev-2252	518	4	;	;	PUNCT
inlawrev-2252	519	1	treas	treas	PROPN
inlawrev-2252	519	2	.	.	PUNCT
inlawrev-2252	520	1	reg	reg	PROPN
inlawrev-2252	520	2	.	.	PUNCT
inlawrev-2252	521	1	§	§	PROPN
inlawrev-2252	521	2	1.279	1.279	NUM
inlawrev-2252	521	3	-	-	SYM
inlawrev-2252	521	4	5(d)(3	5(d)(3	NUM
inlawrev-2252	521	5	)	)	PUNCT
inlawrev-2252	521	6	(	(	PUNCT
inlawrev-2252	521	7	1973	1973	NUM
inlawrev-2252	521	8	)	)	PUNCT
inlawrev-2252	521	9	.	.	PUNCT
inlawrev-2252	522	1	^^"i.r.c	^^"i.r.c	PUNCT
inlawrev-2252	522	2	.	.	PUNCT
inlawrev-2252	523	1	§	§	PROPN
inlawrev-2252	523	2	279(cx3)(bxi	279(cx3)(bxi	NUM
inlawrev-2252	523	3	)	)	PUNCT
inlawrev-2252	523	4	.	.	PUNCT
inlawrev-2252	524	1	this	this	DET
inlawrev-2252	524	2	approach	approach	NOUN
inlawrev-2252	524	3	to	to	ADP
inlawrev-2252	524	4	computation	computation	NOUN
inlawrev-2252	524	5	of	of	ADP
inlawrev-2252	524	6	earnings	earning	NOUN
inlawrev-2252	524	7	is	be	AUX
inlawrev-2252	524	8	sound	sound	ADJ
inlawrev-2252	524	9	legislative	legislative	ADJ
inlawrev-2252	524	10	policy	policy	NOUN
inlawrev-2252	524	11	and	and	CCONJ
inlawrev-2252	524	12	illustrates	illustrate	VERB
inlawrev-2252	524	13	the	the	DET
inlawrev-2252	524	14	need	need	NOUN
inlawrev-2252	524	15	for	for	ADP
inlawrev-2252	524	16	redetermination	redetermination	NOUN
inlawrev-2252	524	17	of	of	ADP
inlawrev-2252	524	18	the	the	DET
inlawrev-2252	524	19	utility	utility	NOUN
inlawrev-2252	524	20	of	of	ADP
inlawrev-2252	524	21	the	the	DET
inlawrev-2252	524	22	interest	interest	NOUN
inlawrev-2252	524	23	deduction	deduction	NOUN
inlawrev-2252	524	24	generally	generally	ADV
inlawrev-2252	524	25	.	.	PUNCT
inlawrev-2252	525	1	i"/d	i"/d	PROPN
inlawrev-2252	525	2	§	§	PROPN
inlawrev-2252	525	3	279(cx3xbxii	279(cx3xbxii	NUM
inlawrev-2252	525	4	)	)	PUNCT
inlawrev-2252	525	5	.	.	PUNCT
inlawrev-2252	526	1	112	112	NUM
inlawrev-2252	526	2	/	/	SYM
inlawrev-2252	526	3	d	d	NOUN
inlawrev-2252	526	4	§	§	PROPN
inlawrev-2252	526	5	279(cx3xbxiii	279(cx3xbxiii	NUM
inlawrev-2252	526	6	)	)	PUNCT
inlawrev-2252	526	7	.	.	PUNCT
inlawrev-2252	527	1	113	113	NUM
inlawrev-2252	527	2	m	m	PROPN
inlawrev-2252	527	3	§	§	PROPN
inlawrev-2252	527	4	§	§	PROPN
inlawrev-2252	527	5	279(cx3xbxiv	279(cx3xbxiv	NUM
inlawrev-2252	527	6	)	)	PUNCT
inlawrev-2252	527	7	.	.	PUNCT
inlawrev-2252	528	1	301(cxl	301(cxl	NUM
inlawrev-2252	528	2	)	)	PUNCT
inlawrev-2252	528	3	.	.	PUNCT
inlawrev-2252	529	1	"	"	PUNCT
inlawrev-2252	529	2	4	4	NUM
inlawrev-2252	529	3	m	m	PROPN
inlawrev-2252	529	4	§	§	PROPN
inlawrev-2252	529	5	279(cx3xbxiv	279(cx3xbxiv	NUM
inlawrev-2252	529	6	)	)	PUNCT
inlawrev-2252	529	7	.	.	PUNCT
inlawrev-2252	530	1	"	"	PUNCT
inlawrev-2252	530	2	^treas	^treas	NUM
inlawrev-2252	530	3	.	.	PUNCT
inlawrev-2252	531	1	reg	reg	PROPN
inlawrev-2252	531	2	.	.	PUNCT
inlawrev-2252	532	1	§	§	PROPN
inlawrev-2252	532	2	1.279	1.279	NUM
inlawrev-2252	532	3	-	-	SYM
inlawrev-2252	532	4	5	5	NUM
inlawrev-2252	532	5	(	(	PUNCT
inlawrev-2252	532	6	1973	1973	NUM
inlawrev-2252	532	7	)	)	PUNCT
inlawrev-2252	532	8	.	.	PUNCT
inlawrev-2252	533	1	"	"	PUNCT
inlawrev-2252	533	2	6i.r.c	6i.r.c	NUM
inlawrev-2252	533	3	.	.	PUNCT
inlawrev-2252	534	1	§	§	PROPN
inlawrev-2252	534	2	279(cx3xbxiv	279(cx3xbxiv	NUM
inlawrev-2252	534	3	)	)	PUNCT
inlawrev-2252	534	4	.	.	PUNCT
inlawrev-2252	535	1	"	"	PUNCT
inlawrev-2252	535	2	''	''	PUNCT
inlawrev-2252	535	3	/d	/d	PUNCT
inlawrev-2252	535	4	§	§	PROPN
inlawrev-2252	535	5	279(cx4xa	279(cx4xa	NUM
inlawrev-2252	535	6	)	)	PUNCT
inlawrev-2252	535	7	.	.	PUNCT
inlawrev-2252	536	1	one	one	NUM
inlawrev-2252	536	2	possible	possible	ADJ
inlawrev-2252	536	3	effect	effect	NOUN
inlawrev-2252	536	4	of	of	ADP
inlawrev-2252	536	5	this	this	DET
inlawrev-2252	536	6	provision	provision	NOUN
inlawrev-2252	536	7	might	might	AUX
inlawrev-2252	536	8	be	be	AUX
inlawrev-2252	536	9	the	the	DET
inlawrev-2252	536	10	encouragement	encouragement	NOUN
inlawrev-2252	536	11	of	of	ADP
inlawrev-2252	536	12	corporate	corporate	ADJ
inlawrev-2252	536	13	management	management	NOUN
inlawrev-2252	536	14	to	to	PART
inlawrev-2252	536	15	issue	issue	VERB
inlawrev-2252	536	16	debt	debt	NOUN
inlawrev-2252	536	17	at	at	ADP
inlawrev-2252	536	18	lower	low	ADJ
inlawrev-2252	536	19	interest	interest	NOUN
inlawrev-2252	536	20	rates	rate	NOUN
inlawrev-2252	536	21	especially	especially	ADV
inlawrev-2252	536	22	where	where	SCONJ
inlawrev-2252	536	23	earnings	earning	NOUN
inlawrev-2252	536	24	over	over	ADP
inlawrev-2252	536	25	the	the	DET
inlawrev-2252	536	26	three	three	NUM
inlawrev-2252	536	27	year	year	NOUN
inlawrev-2252	536	28	period	period	NOUN
inlawrev-2252	536	29	are	be	AUX
inlawrev-2252	536	30	expected	expect	VERB
inlawrev-2252	536	31	to	to	PART
inlawrev-2252	536	32	be	be	AUX
inlawrev-2252	536	33	low	low	ADJ
inlawrev-2252	536	34	.	.	PUNCT
inlawrev-2252	537	1	"	"	PUNCT
inlawrev-2252	537	2	«	«	PUNCT
inlawrev-2252	537	3	m	m	NOUN
inlawrev-2252	537	4	§	§	PROPN
inlawrev-2252	537	5	279(cx3xaxii	279(cx3xaxii	NUM
inlawrev-2252	537	6	)	)	PUNCT
inlawrev-2252	537	7	.	.	PUNCT
inlawrev-2252	538	1	119	119	NUM
inlawrev-2252	538	2	/	/	SYM
inlawrev-2252	538	3	d	d	PROPN
inlawrev-2252	538	4	§	§	PROPN
inlawrev-2252	538	5	279(cx4xb	279(cx4xb	PROPN
inlawrev-2252	538	6	)	)	PUNCT
inlawrev-2252	538	7	.	.	PUNCT
inlawrev-2252	539	1	1977	1977	NUM
inlawrev-2252	539	2	]	]	PUNCT
inlawrev-2252	539	3	taxatiox	taxatiox	NOUN
inlawrev-2252	539	4	of	of	ADP
inlawrev-2252	539	5	interest	interest	NOUN
inlawrev-2252	539	6	-	-	PUNCT
inlawrev-2252	539	7	on	on	ADP
inlawrev-2252	539	8	-	-	PUNCT
inlawrev-2252	539	9	indebtedness	indebtedness	NOUN
inlawrev-2252	539	10	441	441	NUM
inlawrev-2252	539	11	279	279	NUM
inlawrev-2252	539	12	unless	unless	SCONJ
inlawrev-2252	539	13	it	it	PRON
inlawrev-2252	539	14	meets	meet	VERB
inlawrev-2252	539	15	all	all	DET
inlawrev-2252	539	16	four	four	NUM
inlawrev-2252	539	17	tests	test	NOUN
inlawrev-2252	539	18	in	in	ADP
inlawrev-2252	539	19	section	section	NOUN
inlawrev-2252	539	20	279(b)(1	279(b)(1	NUM
inlawrev-2252	539	21	)	)	PUNCT
inlawrev-2252	539	22	through	through	ADP
inlawrev-2252	539	23	(	(	PUNCT
inlawrev-2252	539	24	b)(4).'^	b)(4).'^	NOUN
inlawrev-2252	539	25	«	«	PUNCT
inlawrev-2252	539	26	if	if	SCONJ
inlawrev-2252	539	27	the	the	DET
inlawrev-2252	539	28	debt	debt	NOUN
inlawrev-2252	539	29	does	do	AUX
inlawrev-2252	539	30	not	not	PART
inlawrev-2252	539	31	constitute	constitute	VERB
inlawrev-2252	539	32	corporate	corporate	ADJ
inlawrev-2252	539	33	acquisition	acquisition	NOUN
inlawrev-2252	539	34	indebtedness	indebtedness	NOUN
inlawrev-2252	539	35	,	,	PUNCT
inlawrev-2252	539	36	the	the	DET
inlawrev-2252	539	37	interest	interest	NOUN
inlawrev-2252	539	38	deduction	deduction	NOUN
inlawrev-2252	539	39	is	be	AUX
inlawrev-2252	539	40	not	not	PART
inlawrev-2252	539	41	disallowed	disallow	VERB
inlawrev-2252	539	42	.	.	PUNCT
inlawrev-2252	540	1	debt	debt	NOUN
inlawrev-2252	540	2	may	may	AUX
inlawrev-2252	540	3	be	be	AUX
inlawrev-2252	540	4	corporate	corporate	ADJ
inlawrev-2252	540	5	acquisition	acquisition	NOUN
inlawrev-2252	540	6	indebtedness	indebtedness	NOUN
inlawrev-2252	540	7	not	not	PART
inlawrev-2252	540	8	only	only	ADV
inlawrev-2252	540	9	if	if	SCONJ
inlawrev-2252	540	10	it	it	PRON
inlawrev-2252	540	11	is	be	AUX
inlawrev-2252	540	12	"	"	PUNCT
inlawrev-2252	540	13	issued	issue	VERB
inlawrev-2252	540	14	as	as	ADP
inlawrev-2252	540	15	"	"	PUNCT
inlawrev-2252	540	16	consideration	consideration	NOUN
inlawrev-2252	540	17	for	for	ADP
inlawrev-2252	540	18	the	the	DET
inlawrev-2252	540	19	acquisition	acquisition	NOUN
inlawrev-2252	540	20	,	,	PUNCT
inlawrev-2252	540	21	but	but	CCONJ
inlawrev-2252	540	22	also	also	ADV
inlawrev-2252	540	23	if	if	SCONJ
inlawrev-2252	540	24	it	it	PRON
inlawrev-2252	540	25	is	be	AUX
inlawrev-2252	540	26	issued	issue	VERB
inlawrev-2252	540	27	''	''	PUNCT
inlawrev-2252	540	28	to	to	PART
inlawrev-2252	540	29	provide	provide	VERB
inlawrev-2252	540	30	"	"	PUNCT
inlawrev-2252	540	31	consideration	consideration	NOUN
inlawrev-2252	540	32	for	for	ADP
inlawrev-2252	540	33	the	the	DET
inlawrev-2252	540	34	acquisition	acquisition	NOUN
inlawrev-2252	540	35	.	.	PUNCT
inlawrev-2252	541	1	1-^	1-^	NUM
inlawrev-2252	542	1	the	the	DET
inlawrev-2252	542	2	house	house	PROPN
inlawrev-2252	542	3	report	report	NOUN
inlawrev-2252	542	4	indicates	indicate	VERB
inlawrev-2252	542	5	that	that	SCONJ
inlawrev-2252	542	6	if	if	SCONJ
inlawrev-2252	542	7	a	a	DET
inlawrev-2252	542	8	corporation	corporation	NOUN
inlawrev-2252	542	9	issues	issue	VERB
inlawrev-2252	542	10	its	its	PRON
inlawrev-2252	542	11	obligations	obligation	NOUN
inlawrev-2252	542	12	as	as	ADP
inlawrev-2252	542	13	considerations	consideration	NOUN
inlawrev-2252	542	14	for	for	ADP
inlawrev-2252	542	15	a	a	DET
inlawrev-2252	542	16	bank	bank	NOUN
inlawrev-2252	542	17	loan	loan	NOUN
inlawrev-2252	542	18	which	which	PRON
inlawrev-2252	542	19	is	be	AUX
inlawrev-2252	542	20	used	use	VERB
inlawrev-2252	542	21	to	to	PART
inlawrev-2252	542	22	acquire	acquire	VERB
inlawrev-2252	542	23	stock	stock	NOUN
inlawrev-2252	542	24	of	of	ADP
inlawrev-2252	542	25	another	another	DET
inlawrev-2252	542	26	corporation	corporation	NOUN
inlawrev-2252	542	27	,	,	PUNCT
inlawrev-2252	542	28	or	or	CCONJ
inlawrev-2252	542	29	if	if	SCONJ
inlawrev-2252	542	30	the	the	DET
inlawrev-2252	542	31	acquiring	acquire	VERB
inlawrev-2252	542	32	corporation	corporation	NOUN
inlawrev-2252	542	33	utilizes	utilize	VERB
inlawrev-2252	542	34	the	the	DET
inlawrev-2252	542	35	obligations	obligation	NOUN
inlawrev-2252	542	36	of	of	ADP
inlawrev-2252	542	37	a	a	DET
inlawrev-2252	542	38	related	related	ADJ
inlawrev-2252	542	39	corporation	corporation	NOUN
inlawrev-2252	542	40	to	to	PART
inlawrev-2252	542	41	effect	effect	VERB
inlawrev-2252	542	42	the	the	DET
inlawrev-2252	542	43	purchase	purchase	NOUN
inlawrev-2252	542	44	,	,	PUNCT
inlawrev-2252	542	45	such	such	ADJ
inlawrev-2252	542	46	debt	debt	NOUN
inlawrev-2252	542	47	may	may	AUX
inlawrev-2252	542	48	be	be	AUX
inlawrev-2252	542	49	corporate	corporate	ADJ
inlawrev-2252	542	50	acquisition	acquisition	NOUN
inlawrev-2252	542	51	indebtedness	indebtedness	NOUN
inlawrev-2252	542	52	if	if	SCONJ
inlawrev-2252	542	53	the	the	DET
inlawrev-2252	542	54	other	other	ADJ
inlawrev-2252	542	55	conditions	condition	NOUN
inlawrev-2252	542	56	are	be	AUX
inlawrev-2252	542	57	met.^^/.	met.^^/.	NOUN
inlawrev-2252	542	58	special	special	ADJ
inlawrev-2252	542	59	rules	rule	NOUN
inlawrev-2252	542	60	for	for	ADP
inlawrev-2252	542	61	banks	bank	NOUN
inlawrev-2252	542	62	and	and	CCONJ
inlawrev-2252	542	63	finance	finance	NOUN
inlawrev-2252	542	64	companies	company	NOUN
inlawrev-2252	542	65	special	special	ADJ
inlawrev-2252	542	66	rules	rule	NOUN
inlawrev-2252	542	67	exist	exist	VERB
inlawrev-2252	542	68	for	for	ADP
inlawrev-2252	542	69	banks	bank	NOUN
inlawrev-2252	542	70	and	and	CCONJ
inlawrev-2252	542	71	lending	lending	NOUN
inlawrev-2252	542	72	or	or	CCONJ
inlawrev-2252	542	73	finance	finance	NOUN
inlawrev-2252	542	74	companies	company	NOUN
inlawrev-2252	542	75	,	,	PUNCT
inlawrev-2252	542	76	^^3	^^3	PROPN
inlawrev-2252	542	77	defined	define	VERB
inlawrev-2252	542	78	as	as	ADP
inlawrev-2252	542	79	entity	entity	NOUN
inlawrev-2252	542	80	businesses	business	NOUN
inlawrev-2252	542	81	engaged	engage	VERB
inlawrev-2252	542	82	in	in	ADP
inlawrev-2252	542	83	the	the	DET
inlawrev-2252	542	84	business	business	NOUN
inlawrev-2252	542	85	of	of	ADP
inlawrev-2252	542	86	"	"	PUNCT
inlawrev-2252	542	87	making	make	VERB
inlawrev-2252	542	88	loans	loan	NOUN
inlawrev-2252	542	89	or	or	CCONJ
inlawrev-2252	542	90	purchasing	purchase	VERB
inlawrev-2252	542	91	or	or	CCONJ
inlawrev-2252	542	92	discounting	discount	VERB
inlawrev-2252	542	93	accounts	account	NOUN
inlawrev-2252	542	94	receivable	receivable	ADJ
inlawrev-2252	542	95	,	,	PUNCT
inlawrev-2252	542	96	notes	note	NOUN
inlawrev-2252	542	97	,	,	PUNCT
inlawrev-2252	542	98	or	or	CCONJ
inlawrev-2252	542	99	installment	installment	NOUN
inlawrev-2252	542	100	obligations	obligation	NOUN
inlawrev-2252	542	101	.	.	PUNCT
inlawrev-2252	543	1	"	"	PUNCT
inlawrev-2252	543	2	1-^	1-^	NUM
inlawrev-2252	543	3	in	in	ADP
inlawrev-2252	543	4	determining	determine	VERB
inlawrev-2252	543	5	the	the	DET
inlawrev-2252	543	6	ratio	ratio	NOUN
inlawrev-2252	543	7	of	of	ADP
inlawrev-2252	543	8	debt	debt	NOUN
inlawrev-2252	543	9	to	to	ADP
inlawrev-2252	543	10	equity	equity	NOUN
inlawrev-2252	543	11	,	,	PUNCT
inlawrev-2252	543	12	the	the	DET
inlawrev-2252	543	13	corporation	corporation	NOUN
inlawrev-2252	543	14	's	's	PART
inlawrev-2252	543	15	indebtedness	indebtedness	NOUN
inlawrev-2252	543	16	is	be	AUX
inlawrev-2252	543	17	reduced	reduce	VERB
inlawrev-2252	543	18	by	by	ADP
inlawrev-2252	543	19	the	the	DET
inlawrev-2252	543	20	total	total	ADJ
inlawrev-2252	543	21	amount	amount	NOUN
inlawrev-2252	543	22	of	of	ADP
inlawrev-2252	543	23	indebtedness	indebtedness	NOUN
inlawrev-2252	543	24	owed	owe	VERB
inlawrev-2252	543	25	to	to	ADP
inlawrev-2252	543	26	the	the	DET
inlawrev-2252	543	27	company	company	NOUN
inlawrev-2252	543	28	and	and	CCONJ
inlawrev-2252	543	29	arising	arise	VERB
inlawrev-2252	543	30	out	out	ADP
inlawrev-2252	543	31	of	of	ADP
inlawrev-2252	543	32	the	the	DET
inlawrev-2252	543	33	lending	lending	NOUN
inlawrev-2252	543	34	or	or	CCONJ
inlawrev-2252	543	35	finance	finance	NOUN
inlawrev-2252	543	36	business	business	NOUN
inlawrev-2252	543	37	.	.	PUNCT
inlawrev-2252	544	1	^^^	^^^	PUNCT
inlawrev-2252	544	2	in	in	ADP
inlawrev-2252	544	3	determining	determine	VERB
inlawrev-2252	544	4	the	the	DET
inlawrev-2252	544	5	annual	annual	ADJ
inlawrev-2252	544	6	interest	interest	NOUN
inlawrev-2252	544	7	to	to	PART
inlawrev-2252	544	8	be	be	AUX
inlawrev-2252	544	9	paid	pay	VERB
inlawrev-2252	544	10	or	or	CCONJ
inlawrev-2252	544	11	incurred	incur	VERB
inlawrev-2252	544	12	i20see	i20see	PROPN
inlawrev-2252	544	13	text	text	NOUN
inlawrev-2252	544	14	accompanying	accompany	VERB
inlawrev-2252	544	15	notes	note	VERB
inlawrev-2252	544	16	81	81	NUM
inlawrev-2252	544	17	-	-	PUNCT
inlawrev-2252	544	18	106	106	NUM
inlawrev-2252	544	19	supra	supra	NOUN
inlawrev-2252	544	20	.	.	PUNCT
inlawrev-2252	545	1	121i.r.c	121i.r.c	PROPN
inlawrev-2252	545	2	.	.	PUNCT
inlawrev-2252	546	1	§	§	PROPN
inlawrev-2252	546	2	279(b)(1	279(b)(1	NUM
inlawrev-2252	546	3	)	)	PUNCT
inlawrev-2252	546	4	.	.	PUNCT
inlawrev-2252	547	1	in	in	ADP
inlawrev-2252	547	2	defining	define	VERB
inlawrev-2252	547	3	corporate	corporate	ADJ
inlawrev-2252	547	4	acquisition	acquisition	NOUN
inlawrev-2252	547	5	indebtedness	indebtedness	NOUN
inlawrev-2252	547	6	,	,	PUNCT
inlawrev-2252	547	7	the	the	DET
inlawrev-2252	547	8	regulations	regulation	NOUN
inlawrev-2252	547	9	use	use	VERB
inlawrev-2252	547	10	the	the	DET
inlawrev-2252	547	11	phrase	phrase	NOUN
inlawrev-2252	547	12	"	"	PUNCT
inlawrev-2252	547	13	direct	direct	ADJ
inlawrev-2252	547	14	or	or	CCONJ
inlawrev-2252	547	15	indirect	indirect	ADJ
inlawrev-2252	547	16	"	"	PUNCT
inlawrev-2252	547	17	consideration	consideration	NOUN
inlawrev-2252	547	18	.	.	PUNCT
inlawrev-2252	548	1	treas	trea	NOUN
inlawrev-2252	548	2	.	.	PUNCT
inlawrev-2252	549	1	reg	reg	PROPN
inlawrev-2252	549	2	.	.	PUNCT
inlawrev-2252	550	1	§	§	PROPN
inlawrev-2252	550	2	1.279	1.279	NUM
inlawrev-2252	550	3	-	-	SYM
inlawrev-2252	550	4	3(b)(2	3(b)(2	NUM
inlawrev-2252	550	5	)	)	PUNCT
inlawrev-2252	550	6	(	(	PUNCT
inlawrev-2252	550	7	1973	1973	NUM
inlawrev-2252	550	8	)	)	PUNCT
inlawrev-2252	550	9	.	.	PUNCT
inlawrev-2252	551	1	according	accord	VERB
inlawrev-2252	551	2	to	to	ADP
inlawrev-2252	551	3	the	the	DET
inlawrev-2252	551	4	treasury	treasury	NOUN
inlawrev-2252	551	5	,	,	PUNCT
inlawrev-2252	551	6	obligations	obligation	NOUN
inlawrev-2252	551	7	are	be	AUX
inlawrev-2252	551	8	issued	issue	VERB
inlawrev-2252	551	9	to	to	PART
inlawrev-2252	551	10	provide	provide	VERB
inlawrev-2252	551	11	indirect	indirect	ADJ
inlawrev-2252	551	12	consideration	consideration	NOUN
inlawrev-2252	551	13	for	for	ADP
inlawrev-2252	551	14	an	an	DET
inlawrev-2252	551	15	acquisition	acquisition	NOUN
inlawrev-2252	551	16	of	of	ADP
inlawrev-2252	551	17	either	either	CCONJ
inlawrev-2252	551	18	stock	stock	NOUN
inlawrev-2252	551	19	or	or	CCONJ
inlawrev-2252	551	20	assets	asset	NOUN
inlawrev-2252	551	21	if	if	SCONJ
inlawrev-2252	551	22	:	:	PUNCT
inlawrev-2252	551	23	(	(	PUNCT
inlawrev-2252	551	24	i	i	NOUN
inlawrev-2252	551	25	)	)	PUNCT
inlawrev-2252	552	1	[	[	X
inlawrev-2252	552	2	a]t	a]t	NOUN
inlawrev-2252	552	3	the	the	DET
inlawrev-2252	552	4	time	time	NOUN
inlawrev-2252	552	5	of	of	ADP
inlawrev-2252	552	6	the	the	DET
inlawrev-2252	552	7	issuance	issuance	NOUN
inlawrev-2252	552	8	of	of	ADP
inlawrev-2252	552	9	the	the	DET
inlawrev-2252	552	10	obligations	obligation	NOUN
inlawrev-2252	552	11	the	the	DET
inlawrev-2252	552	12	issuing	issue	VERB
inlawrev-2252	552	13	corporation	corporation	NOUN
inlawrev-2252	552	14	anticipated	anticipate	VERB
inlawrev-2252	552	15	the	the	DET
inlawrev-2252	552	16	acquisition	acquisition	NOUN
inlawrev-2252	552	17	of	of	ADP
inlawrev-2252	552	18	such	such	ADJ
inlawrev-2252	552	19	stock	stock	NOUN
inlawrev-2252	552	20	or	or	CCONJ
inlawrev-2252	552	21	assets	asset	NOUN
inlawrev-2252	552	22	and	and	CCONJ
inlawrev-2252	552	23	the	the	DET
inlawrev-2252	552	24	obligations	obligation	NOUN
inlawrev-2252	552	25	would	would	AUX
inlawrev-2252	552	26	not	not	PART
inlawrev-2252	552	27	have	have	AUX
inlawrev-2252	552	28	been	be	AUX
inlawrev-2252	552	29	issued	issue	VERB
inlawrev-2252	552	30	if	if	SCONJ
inlawrev-2252	552	31	the	the	DET
inlawrev-2252	552	32	issuing	issuing	NOUN
inlawrev-2252	552	33	corporation	corporation	NOUN
inlawrev-2252	552	34	had	have	AUX
inlawrev-2252	552	35	not	not	PART
inlawrev-2252	552	36	so	so	ADV
inlawrev-2252	552	37	anticipated	anticipate	VERB
inlawrev-2252	552	38	such	such	ADJ
inlawrev-2252	552	39	acquisition	acquisition	NOUN
inlawrev-2252	552	40	[	[	X
inlawrev-2252	552	41	at	at	ADP
inlawrev-2252	552	42	the	the	DET
inlawrev-2252	552	43	time	time	NOUN
inlawrev-2252	552	44	of	of	ADP
inlawrev-2252	552	45	the	the	DET
inlawrev-2252	552	46	issuance	issuance	NOUN
inlawrev-2252	552	47	]	]	PUNCT
inlawrev-2252	552	48	,	,	PUNCT
inlawrev-2252	552	49	or	or	CCONJ
inlawrev-2252	552	50	where	where	SCONJ
inlawrev-2252	552	51	(	(	PUNCT
inlawrev-2252	552	52	ii	ii	NOUN
inlawrev-2252	552	53	)	)	PUNCT
inlawrev-2252	552	54	at	at	ADP
inlawrev-2252	552	55	the	the	DET
inlawrev-2252	552	56	time	time	NOUN
inlawrev-2252	552	57	of	of	ADP
inlawrev-2252	552	58	the	the	DET
inlawrev-2252	552	59	acquisition	acquisition	NOUN
inlawrev-2252	552	60	the	the	DET
inlawrev-2252	552	61	issuing	issue	VERB
inlawrev-2252	552	62	coriporation	coriporation	NOUN
inlawrev-2252	552	63	foresaw	foresaw	NOUN
inlawrev-2252	552	64	or	or	CCONJ
inlawrev-2252	552	65	reasonably	reasonably	ADV
inlawrev-2252	552	66	should	should	AUX
inlawrev-2252	552	67	haveforeseen	haveforeseen	VERB
inlawrev-2252	552	68	that	that	SCONJ
inlawrev-2252	552	69	it	it	PRON
inlawrev-2252	552	70	would	would	AUX
inlawrev-2252	552	71	be	be	AUX
inlawrev-2252	552	72	required	require	VERB
inlawrev-2252	552	73	to	to	PART
inlawrev-2252	552	74	issue	issue	VERB
inlawrev-2252	552	75	obligations	obligation	NOUN
inlawrev-2252	552	76	,	,	PUNCT
inlawrev-2252	552	77	which	which	PRON
inlawrev-2252	552	78	it	it	PRON
inlawrev-2252	552	79	would	would	AUX
inlawrev-2252	552	80	not	not	PART
inlawrev-2252	552	81	have	have	AUX
inlawrev-2252	552	82	otherwise	otherwise	ADV
inlawrev-2252	552	83	been	be	AUX
inlawrev-2252	552	84	required	require	VERB
inlawrev-2252	552	85	to	to	PART
inlawrev-2252	552	86	issue	issue	VERB
inlawrev-2252	552	87	if	if	SCONJ
inlawrev-2252	552	88	the	the	DET
inlawrev-2252	552	89	acquisition	acquisition	NOUN
inlawrev-2252	552	90	had	have	AUX
inlawrev-2252	552	91	not	not	PART
inlawrev-2252	552	92	occurred	occur	VERB
inlawrev-2252	552	93	,	,	PUNCT
inlawrev-2252	552	94	in	in	ADP
inlawrev-2252	552	95	order	order	NOUN
inlawrev-2252	552	96	to	to	PART
inlawrev-2252	552	97	meet	meet	VERB
inlawrev-2252	552	98	its	its	PRON
inlawrev-2252	552	99	future	future	ADJ
inlawrev-2252	552	100	economic	economic	ADJ
inlawrev-2252	552	101	needs	need	NOUN
inlawrev-2252	552	102	.	.	PUNCT
inlawrev-2252	553	1	i	i	PRON
inlawrev-2252	553	2	d.	d.	PROPN
inlawrev-2252	553	3	(	(	PUNCT
inlawrev-2252	553	4	emphasis	emphasis	NOUN
inlawrev-2252	553	5	added	add	VERB
inlawrev-2252	553	6	)	)	PUNCT
inlawrev-2252	553	7	.	.	PUNCT
inlawrev-2252	554	1	it	it	PRON
inlawrev-2252	554	2	is	be	AUX
inlawrev-2252	554	3	apparent	apparent	ADJ
inlawrev-2252	554	4	that	that	SCONJ
inlawrev-2252	554	5	this	this	DET
inlawrev-2252	554	6	regulation	regulation	NOUN
inlawrev-2252	554	7	presents	present	VERB
inlawrev-2252	554	8	problems	problem	NOUN
inlawrev-2252	554	9	of	of	ADP
inlawrev-2252	554	10	intent	intent	NOUN
inlawrev-2252	554	11	(	(	PUNCT
inlawrev-2252	554	12	especially	especially	ADV
inlawrev-2252	554	13	in	in	ADP
inlawrev-2252	554	14	the	the	DET
inlawrev-2252	554	15	affiliated	affiliated	ADJ
inlawrev-2252	554	16	group	group	NOUN
inlawrev-2252	554	17	context	context	NOUN
inlawrev-2252	554	18	)	)	PUNCT
inlawrev-2252	554	19	,	,	PUNCT
inlawrev-2252	554	20	burden	burden	NOUN
inlawrev-2252	554	21	of	of	ADP
inlawrev-2252	554	22	proof	proof	NOUN
inlawrev-2252	554	23	,	,	PUNCT
inlawrev-2252	554	24	reasonableness	reasonableness	NOUN
inlawrev-2252	554	25	,	,	PUNCT
inlawrev-2252	554	26	and	and	CCONJ
inlawrev-2252	554	27	foreseeability	foreseeability	NOUN
inlawrev-2252	554	28	.	.	PUNCT
inlawrev-2252	555	1	in	in	ADP
inlawrev-2252	555	2	this	this	DET
inlawrev-2252	555	3	period	period	NOUN
inlawrev-2252	555	4	of	of	ADP
inlawrev-2252	555	5	economic	economic	ADJ
inlawrev-2252	555	6	decline	decline	NOUN
inlawrev-2252	555	7	,	,	PUNCT
inlawrev-2252	555	8	however	however	ADV
inlawrev-2252	555	9	,	,	PUNCT
inlawrev-2252	555	10	litigation	litigation	NOUN
inlawrev-2252	555	11	of	of	ADP
inlawrev-2252	555	12	these	these	DET
inlawrev-2252	555	13	issues	issue	NOUN
inlawrev-2252	555	14	might	might	AUX
inlawrev-2252	555	15	be	be	AUX
inlawrev-2252	555	16	postponed	postpone	VERB
inlawrev-2252	555	17	,	,	PUNCT
inlawrev-2252	555	18	since	since	SCONJ
inlawrev-2252	555	19	corporations	corporation	NOUN
inlawrev-2252	555	20	may	may	AUX
inlawrev-2252	555	21	issue	issue	VERB
inlawrev-2252	555	22	up	up	ADP
inlawrev-2252	555	23	to	to	PART
inlawrev-2252	555	24	$	$	SYM
inlawrev-2252	555	25	5	5	NUM
inlawrev-2252	555	26	million	million	NUM
inlawrev-2252	555	27	of	of	ADP
inlawrev-2252	555	28	debt	debt	NOUN
inlawrev-2252	555	29	before	before	SCONJ
inlawrev-2252	555	30	the	the	DET
inlawrev-2252	555	31	statute	statute	NOUN
inlawrev-2252	555	32	even	even	ADV
inlawrev-2252	555	33	comes	come	VERB
inlawrev-2252	555	34	into	into	ADP
inlawrev-2252	555	35	operation	operation	NOUN
inlawrev-2252	555	36	.	.	PUNCT
inlawrev-2252	556	1	122h.r	122h.r	X
inlawrev-2252	556	2	.	.	PUNCT
inlawrev-2252	557	1	rep	rep	PROPN
inlawrev-2252	557	2	.	.	PROPN
inlawrev-2252	558	1	no	no	INTJ
inlawrev-2252	558	2	.	.	NOUN
inlawrev-2252	559	1	413	413	NUM
inlawrev-2252	559	2	,	,	PUNCT
inlawrev-2252	559	3	supra	supra	NOUN
inlawrev-2252	559	4	note	note	NOUN
inlawrev-2252	559	5	100	100	NUM
inlawrev-2252	559	6	,	,	PUNCT
inlawrev-2252	559	7	at	at	ADP
inlawrev-2252	559	8	77	77	NUM
inlawrev-2252	559	9	.	.	PUNCT
inlawrev-2252	560	1	obviously	obviously	ADV
inlawrev-2252	560	2	,	,	PUNCT
inlawrev-2252	560	3	corporate	corporate	ADJ
inlawrev-2252	560	4	use	use	NOUN
inlawrev-2252	560	5	of	of	ADP
inlawrev-2252	560	6	borrowed	borrow	VERB
inlawrev-2252	560	7	funds	fund	NOUN
inlawrev-2252	560	8	must	must	AUX
inlawrev-2252	560	9	be	be	AUX
inlawrev-2252	560	10	recorded	record	VERB
inlawrev-2252	560	11	in	in	ADP
inlawrev-2252	560	12	such	such	DET
inlawrev-2252	560	13	a	a	DET
inlawrev-2252	560	14	manner	manner	NOUN
inlawrev-2252	560	15	to	to	PART
inlawrev-2252	560	16	accurately	accurately	ADV
inlawrev-2252	560	17	reflect	reflect	VERB
inlawrev-2252	560	18	the	the	DET
inlawrev-2252	560	19	purpose	purpose	NOUN
inlawrev-2252	560	20	of	of	ADP
inlawrev-2252	560	21	the	the	DET
inlawrev-2252	560	22	borrowing	borrowing	NOUN
inlawrev-2252	560	23	and	and	CCONJ
inlawrev-2252	560	24	the	the	DET
inlawrev-2252	560	25	relative	relative	ADJ
inlawrev-2252	560	26	amounts	amount	NOUN
inlawrev-2252	560	27	used	use	VERB
inlawrev-2252	560	28	for	for	ADP
inlawrev-2252	560	29	various	various	ADJ
inlawrev-2252	560	30	projects	project	NOUN
inlawrev-2252	560	31	.	.	PUNCT
inlawrev-2252	561	1	123i.r.c	123i.r.c	NUM
inlawrev-2252	561	2	.	.	PUNCT
inlawrev-2252	562	1	§	§	PROPN
inlawrev-2252	562	2	279(cx5	279(cx5	NUM
inlawrev-2252	562	3	)	)	PUNCT
inlawrev-2252	562	4	.	.	PUNCT
inlawrev-2252	563	1	124	124	NUM
inlawrev-2252	563	2	/	/	SYM
inlawrev-2252	563	3	d	d	X
inlawrev-2252	563	4	§	§	PROPN
inlawrev-2252	563	5	279(cx5xc	279(cx5xc	NUM
inlawrev-2252	563	6	)	)	PUNCT
inlawrev-2252	563	7	.	.	PUNCT
inlawrev-2252	564	1	'	'	PUNCT
inlawrev-2252	564	2	25	25	NUM
inlawrev-2252	564	3	/	/	SYM
inlawrev-2252	564	4	d.	d.	PROPN
inlawrev-2252	564	5	§	§	PROPN
inlawrev-2252	564	6	279(cx5xa	279(cx5xa	NUM
inlawrev-2252	564	7	)	)	PUNCT
inlawrev-2252	564	8	.	.	PUNCT
inlawrev-2252	565	1	one	one	NUM
inlawrev-2252	565	2	possible	possible	ADJ
inlawrev-2252	565	3	legislative	legislative	ADJ
inlawrev-2252	565	4	purpose	purpose	NOUN
inlawrev-2252	565	5	for	for	ADP
inlawrev-2252	565	6	this	this	DET
inlawrev-2252	565	7	special	special	ADJ
inlawrev-2252	565	8	rule	rule	NOUN
inlawrev-2252	565	9	is	be	AUX
inlawrev-2252	565	10	to	to	PART
inlawrev-2252	565	11	effectively	effectively	ADV
inlawrev-2252	565	12	exempt	exempt	VERB
inlawrev-2252	565	13	banks	bank	NOUN
inlawrev-2252	565	14	and	and	CCONJ
inlawrev-2252	565	15	financial	financial	ADJ
inlawrev-2252	565	16	institutions	institution	NOUN
inlawrev-2252	565	17	from	from	ADP
inlawrev-2252	565	18	applicability	applicability	NOUN
inlawrev-2252	565	19	of	of	ADP
inlawrev-2252	565	20	the	the	DET
inlawrev-2252	565	21	statute	statute	NOUN
inlawrev-2252	565	22	,	,	PUNCT
inlawrev-2252	565	23	since	since	SCONJ
inlawrev-2252	565	24	such	such	DET
inlawrev-2252	565	25	a	a	DET
inlawrev-2252	565	26	reduction	reduction	NOUN
inlawrev-2252	565	27	all	all	PRON
inlawrev-2252	565	28	but	but	CCONJ
inlawrev-2252	565	29	precludes	preclude	VERB
inlawrev-2252	565	30	meeting	meet	VERB
inlawrev-2252	565	31	the	the	DET
inlawrev-2252	565	32	2	2	NUM
inlawrev-2252	565	33	-	-	PUNCT
inlawrev-2252	565	34	to	to	ADP
inlawrev-2252	565	35	-	-	PUNCT
inlawrev-2252	565	36	l	l	NOUN
inlawrev-2252	565	37	debt	debt	NOUN
inlawrev-2252	565	38	-	-	PUNCT
inlawrev-2252	565	39	equity	equity	NOUN
inlawrev-2252	565	40	ratio	ratio	NOUN
inlawrev-2252	565	41	test	test	NOUN
inlawrev-2252	565	42	of	of	ADP
inlawrev-2252	565	43	section	section	NOUN
inlawrev-2252	565	44	279(bx4xa	279(bx4xa	NUM
inlawrev-2252	565	45	)	)	PUNCT
inlawrev-2252	565	46	.	.	PUNCT
inlawrev-2252	566	1	perhaps	perhaps	ADV
inlawrev-2252	566	2	congress	congress	PROPN
inlawrev-2252	566	3	felt	feel	VERB
inlawrev-2252	566	4	interest	interest	NOUN
inlawrev-2252	566	5	deduction	deduction	NOUN
inlawrev-2252	566	6	denial	denial	NOUN
inlawrev-2252	566	7	to	to	ADP
inlawrev-2252	566	8	acquiring	acquire	VERB
inlawrev-2252	566	9	financial	financial	ADJ
inlawrev-2252	566	10	companies	company	NOUN
inlawrev-2252	566	11	would	would	AUX
inlawrev-2252	566	12	increase	increase	VERB
inlawrev-2252	566	13	overall	overall	ADJ
inlawrev-2252	566	14	interest	interest	NOUN
inlawrev-2252	566	15	rates	rate	NOUN
inlawrev-2252	566	16	.	.	PUNCT
inlawrev-2252	567	1	442	442	NUM
inlawrev-2252	567	2	indiana	indiana	PROPN
inlawrev-2252	567	3	law	law	PROPN
inlawrev-2252	567	4	review	review	NOUN
inlawrev-2252	567	5	[	[	X
inlawrev-2252	567	6	vol	vol	NOUN
inlawrev-2252	567	7	.	.	PUNCT
inlawrev-2252	567	8	10:419	10:419	NUM
inlawrev-2252	567	9	by	by	ADP
inlawrev-2252	567	10	a	a	DET
inlawrev-2252	567	11	financial	financial	ADJ
inlawrev-2252	567	12	institution	institution	NOUN
inlawrev-2252	567	13	,	,	PUNCT
inlawrev-2252	567	14	the	the	DET
inlawrev-2252	567	15	issuing	issuing	NOUN
inlawrev-2252	567	16	and	and	CCONJ
inlawrev-2252	567	17	acquired	acquire	VERB
inlawrev-2252	567	18	corporation	corporation	NOUN
inlawrev-2252	567	19	,	,	PUNCT
inlawrev-2252	567	20	or	or	CCONJ
inlawrev-2252	567	21	an	an	DET
inlawrev-2252	567	22	affiliated	affiliated	ADJ
inlawrev-2252	567	23	group	group	NOUN
inlawrev-2252	567	24	of	of	ADP
inlawrev-2252	567	25	which	which	PRON
inlawrev-2252	567	26	the	the	DET
inlawrev-2252	567	27	corporation	corporation	NOUN
inlawrev-2252	567	28	is	be	AUX
inlawrev-2252	567	29	a	a	DET
inlawrev-2252	567	30	member	member	NOUN
inlawrev-2252	567	31	,	,	PUNCT
inlawrev-2252	567	32	a	a	DET
inlawrev-2252	567	33	portion	portion	NOUN
inlawrev-2252	567	34	of	of	ADP
inlawrev-2252	567	35	the	the	DET
inlawrev-2252	567	36	interest	interest	NOUN
inlawrev-2252	567	37	is	be	AUX
inlawrev-2252	567	38	not	not	PART
inlawrev-2252	567	39	taken	take	VERB
inlawrev-2252	567	40	into	into	ADP
inlawrev-2252	567	41	account	account	NOUN
inlawrev-2252	567	42	—	—	PUNCT
inlawrev-2252	567	43	that	that	DET
inlawrev-2252	567	44	part	part	NOUN
inlawrev-2252	567	45	represented	represent	VERB
inlawrev-2252	567	46	by	by	ADP
inlawrev-2252	567	47	the	the	DET
inlawrev-2252	567	48	ratio	ratio	NOUN
inlawrev-2252	567	49	of	of	ADP
inlawrev-2252	567	50	the	the	DET
inlawrev-2252	567	51	amount	amount	NOUN
inlawrev-2252	567	52	of	of	ADP
inlawrev-2252	567	53	reduced	reduced	ADJ
inlawrev-2252	567	54	indebtedness	indebtedness	NOUN
inlawrev-2252	567	55	to	to	ADP
inlawrev-2252	567	56	the	the	DET
inlawrev-2252	567	57	total	total	ADJ
inlawrev-2252	567	58	indebtedness	indebtedness	NOUN
inlawrev-2252	567	59	.	.	PUNCT
inlawrev-2252	568	1	^^e	^^e	PROPN
inlawrev-2252	568	2	jj^	jj^	PROPN
inlawrev-2252	568	3	determining	determine	VERB
inlawrev-2252	568	4	the	the	DET
inlawrev-2252	568	5	average	average	ADJ
inlawrev-2252	568	6	annual	annual	ADJ
inlawrev-2252	568	7	earnings	earning	NOUN
inlawrev-2252	568	8	,	,	PUNCT
inlawrev-2252	568	9	the	the	DET
inlawrev-2252	568	10	amount	amount	NOUN
inlawrev-2252	568	11	of	of	ADP
inlawrev-2252	568	12	the	the	DET
inlawrev-2252	568	13	earnings	earning	NOUN
inlawrev-2252	568	14	and	and	CCONJ
inlawrev-2252	568	15	profits	profit	NOUN
inlawrev-2252	568	16	for	for	ADP
inlawrev-2252	568	17	the	the	DET
inlawrev-2252	568	18	three	three	NUM
inlawrev-2252	568	19	-	-	PUNCT
inlawrev-2252	568	20	year	year	NOUN
inlawrev-2252	568	21	period	period	NOUN
inlawrev-2252	568	22	is	be	AUX
inlawrev-2252	568	23	reduced	reduce	VERB
inlawrev-2252	568	24	by	by	ADP
inlawrev-2252	568	25	the	the	DET
inlawrev-2252	568	26	sum	sum	NOUN
inlawrev-2252	568	27	of	of	ADP
inlawrev-2252	568	28	the	the	DET
inlawrev-2252	568	29	interest	interest	NOUN
inlawrev-2252	568	30	reductions	reduction	NOUN
inlawrev-2252	568	31	computed	compute	VERB
inlawrev-2252	568	32	under	under	ADP
inlawrev-2252	568	33	section	section	NOUN
inlawrev-2252	568	34	279(b)(5)(b	279(b)(5)(b	PROPN
inlawrev-2252	568	35	)	)	PUNCT
inlawrev-2252	568	36	.	.	PUNCT
inlawrev-2252	569	1	^^'^	^^'^	NOUN
inlawrev-2252	569	2	the	the	DET
inlawrev-2252	569	3	following	follow	VERB
inlawrev-2252	569	4	example	example	NOUN
inlawrev-2252	569	5	illustrates	illustrate	VERB
inlawrev-2252	569	6	this	this	DET
inlawrev-2252	569	7	principle	principle	NOUN
inlawrev-2252	569	8	:	:	PUNCT
inlawrev-2252	569	9	as	as	ADP
inlawrev-2252	569	10	of	of	ADP
inlawrev-2252	569	11	the	the	DET
inlawrev-2252	569	12	close	close	NOUN
inlawrev-2252	569	13	of	of	ADP
inlawrev-2252	569	14	the	the	DET
inlawrev-2252	569	15	taxable	taxable	ADJ
inlawrev-2252	569	16	year	year	NOUN
inlawrev-2252	569	17	,	,	PUNCT
inlawrev-2252	569	18	x	x	PROPN
inlawrev-2252	569	19	bank	bank	NOUN
inlawrev-2252	569	20	has	have	VERB
inlawrev-2252	569	21	a	a	DET
inlawrev-2252	569	22	total	total	ADJ
inlawrev-2252	569	23	indebtedness	indebtedness	NOUN
inlawrev-2252	569	24	of	of	ADP
inlawrev-2252	569	25	$	$	SYM
inlawrev-2252	569	26	100	100	NUM
inlawrev-2252	569	27	million	million	NUM
inlawrev-2252	569	28	,	,	PUNCT
inlawrev-2252	569	29	total	total	ADJ
inlawrev-2252	569	30	assets	asset	NOUN
inlawrev-2252	569	31	of	of	ADP
inlawrev-2252	569	32	$	$	SYM
inlawrev-2252	569	33	115	115	NUM
inlawrev-2252	569	34	million	million	NUM
inlawrev-2252	569	35	,	,	PUNCT
inlawrev-2252	569	36	and	and	CCONJ
inlawrev-2252	569	37	$	$	SYM
inlawrev-2252	569	38	80	80	NUM
inlawrev-2252	569	39	million	million	NUM
inlawrev-2252	569	40	is	be	AUX
inlawrev-2252	569	41	owed	owe	VERB
inlawrev-2252	569	42	to	to	ADP
inlawrev-2252	569	43	x	x	PART
inlawrev-2252	569	44	bank	bank	NOUN
inlawrev-2252	569	45	by	by	ADP
inlawrev-2252	569	46	its	its	PRON
inlawrev-2252	569	47	customers	customer	NOUN
inlawrev-2252	569	48	.	.	PUNCT
inlawrev-2252	570	1	bank	bank	PROPN
inlawrev-2252	570	2	x	x	PROPN
inlawrev-2252	570	3	's	's	PART
inlawrev-2252	570	4	indebtedness	indebtedness	NOUN
inlawrev-2252	570	5	is	be	AUX
inlawrev-2252	570	6	$	$	SYM
inlawrev-2252	570	7	20	20	NUM
inlawrev-2252	570	8	million	million	NUM
inlawrev-2252	570	9	(	(	PUNCT
inlawrev-2252	570	10	$	$	SYM
inlawrev-2252	570	11	100	100	NUM
inlawrev-2252	570	12	million	million	NUM
inlawrev-2252	570	13	total	total	ADJ
inlawrev-2252	570	14	indebtedness	indebtedness	NOUN
inlawrev-2252	570	15	less	less	ADJ
inlawrev-2252	570	16	$	$	SYM
inlawrev-2252	570	17	80	80	NUM
inlawrev-2252	570	18	million	million	NUM
inlawrev-2252	570	19	owed	owe	VERB
inlawrev-2252	570	20	to	to	ADP
inlawrev-2252	570	21	the	the	DET
inlawrev-2252	570	22	x	x	PROPN
inlawrev-2252	570	23	bank	bank	NOUN
inlawrev-2252	570	24	by	by	ADP
inlawrev-2252	570	25	its	its	PRON
inlawrev-2252	570	26	customers	customer	NOUN
inlawrev-2252	570	27	)	)	PUNCT
inlawrev-2252	570	28	and	and	CCONJ
inlawrev-2252	570	29	its	its	PRON
inlawrev-2252	570	30	assets	asset	NOUN
inlawrev-2252	570	31	are	be	AUX
inlawrev-2252	570	32	$	$	SYM
inlawrev-2252	570	33	35	35	NUM
inlawrev-2252	570	34	million	million	NUM
inlawrev-2252	570	35	(	(	PUNCT
inlawrev-2252	570	36	$	$	SYM
inlawrev-2252	570	37	115	115	NUM
inlawrev-2252	570	38	million	million	NUM
inlawrev-2252	570	39	total	total	ADJ
inlawrev-2252	570	40	assets	asset	NOUN
inlawrev-2252	570	41	less	less	ADJ
inlawrev-2252	570	42	$	$	SYM
inlawrev-2252	570	43	80	80	NUM
inlawrev-2252	570	44	million	million	NUM
inlawrev-2252	570	45	owed	owe	VERB
inlawrev-2252	570	46	to	to	ADP
inlawrev-2252	570	47	the	the	DET
inlawrev-2252	570	48	bank	bank	NOUN
inlawrev-2252	570	49	by	by	ADP
inlawrev-2252	570	50	its	its	PRON
inlawrev-2252	570	51	customers	customer	NOUN
inlawrev-2252	570	52	)	)	PUNCT
inlawrev-2252	570	53	.	.	PUNCT
inlawrev-2252	571	1	if	if	SCONJ
inlawrev-2252	571	2	its	its	PRON
inlawrev-2252	571	3	annual	annual	ADJ
inlawrev-2252	571	4	interest	interest	NOUN
inlawrev-2252	571	5	to	to	PART
inlawrev-2252	571	6	be	be	AUX
inlawrev-2252	571	7	paid	pay	VERB
inlawrev-2252	571	8	or	or	CCONJ
inlawrev-2252	571	9	incurred	incur	VERB
inlawrev-2252	571	10	is	be	AUX
inlawrev-2252	571	11	$	$	SYM
inlawrev-2252	571	12	5	5	NUM
inlawrev-2252	571	13	million	million	NUM
inlawrev-2252	571	14	,	,	PUNCT
inlawrev-2252	571	15	such	such	ADJ
inlawrev-2252	571	16	amount	amount	NOUN
inlawrev-2252	571	17	is	be	AUX
inlawrev-2252	571	18	reduced	reduce	VERB
inlawrev-2252	571	19	by	by	ADP
inlawrev-2252	571	20	$	$	SYM
inlawrev-2252	571	21	4	4	NUM
inlawrev-2252	571	22	million	million	NUM
inlawrev-2252	571	23	:	:	PUNCT
inlawrev-2252	571	24	$	$	SYM
inlawrev-2252	571	25	80	80	NUM
inlawrev-2252	571	26	million	million	NUM
inlawrev-2252	571	27	owed	owe	VERB
inlawrev-2252	571	28	to	to	ADP
inlawrev-2252	571	29	x	x	PART
inlawrev-2252	571	30	bank	bank	NOUN
inlawrev-2252	571	31	by	by	ADP
inlawrev-2252	571	32	its	its	PRON
inlawrev-2252	571	33	customers	customer	NOUN
inlawrev-2252	571	34	$	$	SYM
inlawrev-2252	571	35	5	5	NUM
inlawrev-2252	571	36	million	million	NUM
inlawrev-2252	571	37	interest	interest	NOUN
inlawrev-2252	571	38	to	to	PART
inlawrev-2252	571	39	be	be	AUX
inlawrev-2252	571	40	y	y	PROPN
inlawrev-2252	571	41	paid	pay	VERB
inlawrev-2252	571	42	or	or	CCONJ
inlawrev-2252	571	43	incurred	incur	VERB
inlawrev-2252	571	44	^	^	PUNCT
inlawrev-2252	571	45	$	$	SYM
inlawrev-2252	571	46	100	100	NUM
inlawrev-2252	571	47	million	million	NUM
inlawrev-2252	571	48	total	total	ADJ
inlawrev-2252	571	49	inedness	inedness	NOUN
inlawrev-2252	571	50	thus	thus	ADV
inlawrev-2252	571	51	,	,	PUNCT
inlawrev-2252	571	52	x	x	PROPN
inlawrev-2252	571	53	bank	bank	NOUN
inlawrev-2252	571	54	's	's	PART
inlawrev-2252	571	55	annual	annual	ADJ
inlawrev-2252	571	56	interest	interest	NOUN
inlawrev-2252	571	57	to	to	PART
inlawrev-2252	571	58	be	be	AUX
inlawrev-2252	571	59	paid	pay	VERB
inlawrev-2252	571	60	or	or	CCONJ
inlawrev-2252	571	61	incurred	incur	VERB
inlawrev-2252	571	62	is	be	AUX
inlawrev-2252	571	63	$	$	SYM
inlawrev-2252	571	64	1	1	NUM
inlawrev-2252	571	65	million	million	NUM
inlawrev-2252	571	66	.	.	PUNCT
inlawrev-2252	572	1	^28	^28	PROPN
inlawrev-2252	572	2	j.	j.	PROPN
inlawrev-2252	572	3	taxable	taxable	ADJ
inlawrev-2252	572	4	years	year	NOUN
inlawrev-2252	572	5	of	of	ADP
inlawrev-2252	572	6	interest	interest	NOUN
inlawrev-2252	572	7	deduction	deduction	NOUN
inlawrev-2252	572	8	disallowance	disallowance	NOUN
inlawrev-2252	572	9	the	the	DET
inlawrev-2252	572	10	fact	fact	NOUN
inlawrev-2252	572	11	that	that	SCONJ
inlawrev-2252	572	12	the	the	DET
inlawrev-2252	572	13	interest	interest	NOUN
inlawrev-2252	572	14	deduction	deduction	NOUN
inlawrev-2252	572	15	disallowance	disallowance	NOUN
inlawrev-2252	572	16	does	do	AUX
inlawrev-2252	572	17	not	not	PART
inlawrev-2252	572	18	operate	operate	VERB
inlawrev-2252	572	19	at	at	ADP
inlawrev-2252	572	20	the	the	DET
inlawrev-2252	572	21	time	time	NOUN
inlawrev-2252	572	22	the	the	DET
inlawrev-2252	572	23	indebtedness	indebtedness	NOUN
inlawrev-2252	572	24	is	be	AUX
inlawrev-2252	572	25	issued	issue	VERB
inlawrev-2252	572	26	because	because	SCONJ
inlawrev-2252	572	27	the	the	DET
inlawrev-2252	572	28	debt	debt	NOUN
inlawrev-2252	572	29	-	-	PUNCT
inlawrev-2252	572	30	equity	equity	NOUN
inlawrev-2252	572	31	or	or	CCONJ
inlawrev-2252	572	32	interest	interest	NOUN
inlawrev-2252	572	33	coverage	coverage	NOUN
inlawrev-2252	572	34	ratio	ratio	NOUN
inlawrev-2252	572	35	test	test	NOUN
inlawrev-2252	572	36	has	have	AUX
inlawrev-2252	572	37	failed	fail	VERB
inlawrev-2252	572	38	does	do	AUX
inlawrev-2252	572	39	not	not	PART
inlawrev-2252	572	40	afford	afford	VERB
inlawrev-2252	572	41	a	a	DET
inlawrev-2252	572	42	permanent	permanent	ADJ
inlawrev-2252	572	43	escape	escape	NOUN
inlawrev-2252	572	44	.	.	PUNCT
inlawrev-2252	573	1	disallowance	disallowance	NOUN
inlawrev-2252	573	2	may	may	AUX
inlawrev-2252	573	3	commence	commence	VERB
inlawrev-2252	573	4	with	with	ADP
inlawrev-2252	573	5	the	the	DET
inlawrev-2252	573	6	first	first	ADJ
inlawrev-2252	573	7	taxable	taxable	ADJ
inlawrev-2252	573	8	year	year	NOUN
inlawrev-2252	573	9	of	of	ADP
inlawrev-2252	573	10	issuance	issuance	NOUN
inlawrev-2252	573	11	as	as	ADP
inlawrev-2252	573	12	of	of	ADP
inlawrev-2252	573	13	the	the	DET
inlawrev-2252	573	14	last	last	ADJ
inlawrev-2252	573	15	day	day	NOUN
inlawrev-2252	573	16	of	of	ADP
inlawrev-2252	573	17	which	which	PRON
inlawrev-2252	573	18	the	the	DET
inlawrev-2252	573	19	debt	debt	NOUN
inlawrev-2252	573	20	-	-	PUNCT
inlawrev-2252	573	21	equity	equity	NOUN
inlawrev-2252	573	22	or	or	CCONJ
inlawrev-2252	573	23	annual	annual	ADJ
inlawrev-2252	573	24	interest	interest	NOUN
inlawrev-2252	573	25	coverage	coverage	NOUN
inlawrev-2252	573	26	test	test	NOUN
inlawrev-2252	573	27	is	be	AUX
inlawrev-2252	573	28	satisfied.^29	satisfied.^29	PROPN
inlawrev-2252	573	29	thereafter	thereafter	ADV
inlawrev-2252	573	30	,	,	PUNCT
inlawrev-2252	573	31	under	under	ADP
inlawrev-2252	573	32	section	section	NOUN
inlawrev-2252	573	33	279(d)(2	279(d)(2	NUM
inlawrev-2252	573	34	)	)	PUNCT
inlawrev-2252	573	35	,	,	PUNCT
inlawrev-2252	573	36	disallowance	disallowance	NOUN
inlawrev-2252	573	37	continues	continue	VERB
inlawrev-2252	573	38	even	even	ADV
inlawrev-2252	573	39	though	though	SCONJ
inlawrev-2252	573	40	the	the	DET
inlawrev-2252	573	41	issuing	issue	VERB
inlawrev-2252	573	42	corporation	corporation	NOUN
inlawrev-2252	573	43	's	's	PART
inlawrev-2252	573	44	assets	asset	NOUN
inlawrev-2252	573	45	126	126	NUM
inlawrev-2252	573	46	m	m	NOUN
inlawrev-2252	573	47	§	§	NOUN
inlawrev-2252	573	48	279(cx5xb	279(cx5xb	NUM
inlawrev-2252	573	49	)	)	PUNCT
inlawrev-2252	573	50	.	.	PUNCT
inlawrev-2252	574	1	127	127	NUM
inlawrev-2252	574	2	m	m	NOUN
inlawrev-2252	574	3	§	§	PROPN
inlawrev-2252	574	4	279(cx5)(c	279(cx5)(c	PROPN
inlawrev-2252	574	5	)	)	PUNCT
inlawrev-2252	574	6	.	.	PUNCT
inlawrev-2252	575	1	in	in	ADP
inlawrev-2252	575	2	the	the	DET
inlawrev-2252	575	3	case	case	NOUN
inlawrev-2252	575	4	of	of	ADP
inlawrev-2252	575	5	affiliated	affiliated	ADJ
inlawrev-2252	575	6	groups	group	NOUN
inlawrev-2252	575	7	,	,	PUNCT
inlawrev-2252	575	8	the	the	DET
inlawrev-2252	575	9	rules	rule	NOUN
inlawrev-2252	575	10	listed	list	VERB
inlawrev-2252	575	11	above	above	ADV
inlawrev-2252	575	12	for	for	ADP
inlawrev-2252	575	13	reducing	reduce	VERB
inlawrev-2252	575	14	a	a	DET
inlawrev-2252	575	15	financial	financial	ADJ
inlawrev-2252	575	16	institution	institution	NOUN
inlawrev-2252	575	17	's	's	PART
inlawrev-2252	575	18	indebtedness	indebtedness	NOUN
inlawrev-2252	575	19	,	,	PUNCT
inlawrev-2252	575	20	annual	annual	ADJ
inlawrev-2252	575	21	interest	interest	NOUN
inlawrev-2252	575	22	paid	pay	VERB
inlawrev-2252	575	23	or	or	CCONJ
inlawrev-2252	575	24	incurred	incur	VERB
inlawrev-2252	575	25	,	,	PUNCT
inlawrev-2252	575	26	or	or	CCONJ
inlawrev-2252	575	27	average	average	ADJ
inlawrev-2252	575	28	annual	annual	ADJ
inlawrev-2252	575	29	earnings	earning	NOUN
inlawrev-2252	575	30	are	be	AUX
inlawrev-2252	575	31	taken	take	VERB
inlawrev-2252	575	32	into	into	ADP
inlawrev-2252	575	33	account	account	NOUN
inlawrev-2252	575	34	with	with	ADP
inlawrev-2252	575	35	respect	respect	NOUN
inlawrev-2252	575	36	to	to	ADP
inlawrev-2252	575	37	the	the	DET
inlawrev-2252	575	38	group	group	NOUN
inlawrev-2252	575	39	,	,	PUNCT
inlawrev-2252	575	40	but	but	CCONJ
inlawrev-2252	575	41	the	the	DET
inlawrev-2252	575	42	rules	rule	NOUN
inlawrev-2252	575	43	j	j	PROPN
inlawrev-2252	575	44	are	be	AUX
inlawrev-2252	575	45	not	not	PART
inlawrev-2252	575	46	to	to	PART
inlawrev-2252	575	47	apply	apply	VERB
inlawrev-2252	575	48	to	to	PART
inlawrev-2252	575	49	reduce	reduce	VERB
inlawrev-2252	575	50	the	the	DET
inlawrev-2252	575	51	indebtedness	indebtedness	NOUN
inlawrev-2252	575	52	of	of	ADP
inlawrev-2252	575	53	,	,	PUNCT
inlawrev-2252	575	54	annual	annual	ADJ
inlawrev-2252	575	55	interest	interest	NOUN
inlawrev-2252	575	56	to	to	PART
inlawrev-2252	575	57	be	be	AUX
inlawrev-2252	575	58	paid	pay	VERB
inlawrev-2252	575	59	or	or	CCONJ
inlawrev-2252	575	60	incurred	incur	VERB
inlawrev-2252	575	61	by	by	ADP
inlawrev-2252	575	62	,	,	PUNCT
inlawrev-2252	575	63	*	*	PUNCT
inlawrev-2252	575	64	or	or	CCONJ
inlawrev-2252	575	65	average	average	ADJ
inlawrev-2252	575	66	earnings	earning	NOUN
inlawrev-2252	575	67	of	of	ADP
inlawrev-2252	575	68	,	,	PUNCT
inlawrev-2252	575	69	any	any	DET
inlawrev-2252	575	70	corporation	corporation	NOUN
inlawrev-2252	575	71	in	in	ADP
inlawrev-2252	575	72	the	the	DET
inlawrev-2252	575	73	affiliated	affiliated	ADJ
inlawrev-2252	575	74	group	group	NOUN
inlawrev-2252	575	75	which	which	PRON
inlawrev-2252	575	76	is	be	AUX
inlawrev-2252	575	77	not	not	PART
inlawrev-2252	575	78	a	a	DET
inlawrev-2252	575	79	bank	bank	NOUN
inlawrev-2252	575	80	or	or	CCONJ
inlawrev-2252	575	81	a	a	DET
inlawrev-2252	575	82	lending	lending	NOUN
inlawrev-2252	575	83	or	or	CCONJ
inlawrev-2252	575	84	finance	finance	NOUN
inlawrev-2252	575	85	company	company	NOUN
inlawrev-2252	575	86	.	.	PUNCT
inlawrev-2252	576	1	treas	treas	PROPN
inlawrev-2252	576	2	.	.	PUNCT
inlawrev-2252	577	1	reg	reg	PROPN
inlawrev-2252	577	2	.	.	PUNCT
inlawrev-2252	578	1	§	§	PROPN
inlawrev-2252	578	2	1.279	1.279	NUM
inlawrev-2252	578	3	-	-	SYM
inlawrev-2252	578	4	5(gxlxiii	5(gxlxiii	NOUN
inlawrev-2252	578	5	)	)	PUNCT
inlawrev-2252	578	6	(	(	PUNCT
inlawrev-2252	578	7	1973	1973	NUM
inlawrev-2252	578	8	)	)	PUNCT
inlawrev-2252	578	9	.	.	PUNCT
inlawrev-2252	579	1	moreover	moreover	ADV
inlawrev-2252	579	2	,	,	PUNCT
inlawrev-2252	579	3	in	in	ADP
inlawrev-2252	579	4	determining	determine	VERB
inlawrev-2252	579	5	whether	whether	SCONJ
inlawrev-2252	579	6	any	any	DET
inlawrev-2252	579	7	member	member	NOUN
inlawrev-2252	579	8	of	of	ADP
inlawrev-2252	579	9	an	an	DET
inlawrev-2252	579	10	affiliated	affiliated	ADJ
inlawrev-2252	579	11	group	group	NOUN
inlawrev-2252	579	12	is	be	AUX
inlawrev-2252	579	13	primarily	primarily	ADV
inlawrev-2252	579	14	engaged	engage	VERB
inlawrev-2252	579	15	in	in	ADP
inlawrev-2252	579	16	the	the	DET
inlawrev-2252	579	17	lending	lending	NOUN
inlawrev-2252	579	18	or	or	CCONJ
inlawrev-2252	579	19	finance	finance	NOUN
inlawrev-2252	579	20	business	business	NOUN
inlawrev-2252	579	21	,	,	PUNCT
inlawrev-2252	579	22	only	only	ADV
inlawrev-2252	579	23	the	the	DET
inlawrev-2252	579	24	activities	activity	NOUN
inlawrev-2252	579	25	of	of	ADP
inlawrev-2252	579	26	such	such	ADJ
inlawrev-2252	579	27	member	member	NOUN
inlawrev-2252	579	28	corporation	corporation	NOUN
inlawrev-2252	579	29	are	be	AUX
inlawrev-2252	579	30	considered	consider	VERB
inlawrev-2252	579	31	.	.	PUNCT
inlawrev-2252	580	1	i	i	PRON
inlawrev-2252	580	2	d.	d.	PROPN
inlawrev-2252	580	3	128	128	NUM
inlawrev-2252	580	4	m	m	PROPN
inlawrev-2252	580	5	§	§	PROPN
inlawrev-2252	580	6	1.279	1.279	NUM
inlawrev-2252	580	7	-	-	SYM
inlawrev-2252	580	8	5(gx2	5(gx2	NUM
inlawrev-2252	580	9	)	)	PUNCT
inlawrev-2252	580	10	.	.	PUNCT
inlawrev-2252	581	1	129i.r.c	129i.r.c	PROPN
inlawrev-2252	581	2	.	.	PUNCT
inlawrev-2252	582	1	§	§	PROPN
inlawrev-2252	582	2	279(dxl	279(dxl	NUM
inlawrev-2252	582	3	)	)	PUNCT
inlawrev-2252	582	4	;	;	PUNCT
inlawrev-2252	583	1	treas	treas	PROPN
inlawrev-2252	583	2	.	.	PUNCT
inlawrev-2252	584	1	reg	reg	PROPN
inlawrev-2252	584	2	.	.	PUNCT
inlawrev-2252	585	1	§	§	PROPN
inlawrev-2252	585	2	1.279	1.279	NUM
inlawrev-2252	585	3	-	-	PUNCT
inlawrev-2252	585	4	5(b)(2xii	5(b)(2xii	NOUN
inlawrev-2252	585	5	)	)	PUNCT
inlawrev-2252	585	6	(	(	PUNCT
inlawrev-2252	585	7	1973	1973	NUM
inlawrev-2252	585	8	)	)	PUNCT
inlawrev-2252	585	9	.	.	PUNCT
inlawrev-2252	586	1	1977	1977	NUM
inlawrev-2252	586	2	]	]	PUNCT
inlawrev-2252	586	3	taxation	taxation	NOUN
inlawrev-2252	586	4	of	of	ADP
inlawrev-2252	586	5	interest	interest	NOUN
inlawrev-2252	586	6	-	-	PUNCT
inlawrev-2252	586	7	on	on	ADP
inlawrev-2252	586	8	-	-	PUNCT
inlawrev-2252	586	9	indebtedness	indebtedness	NOUN
inlawrev-2252	586	10	443	443	NUM
inlawrev-2252	586	11	and	and	CCONJ
inlawrev-2252	586	12	earnings	earning	NOUN
inlawrev-2252	586	13	may	may	AUX
inlawrev-2252	586	14	have	have	AUX
inlawrev-2252	586	15	improved	improve	VERB
inlawrev-2252	586	16	sufficiently	sufficiently	ADV
inlawrev-2252	586	17	to	to	PART
inlawrev-2252	586	18	avoid	avoid	VERB
inlawrev-2252	586	19	classification	classification	NOUN
inlawrev-2252	586	20	of	of	ADP
inlawrev-2252	586	21	the	the	DET
inlawrev-2252	586	22	debt	debt	NOUN
inlawrev-2252	586	23	as	as	ADP
inlawrev-2252	586	24	acquisition	acquisition	NOUN
inlawrev-2252	586	25	indebtedness.^"^*^	indebtedness.^"^*^	PROPN
inlawrev-2252	586	26	k.	k.	NOUN
inlawrev-2252	586	27	relief	relief	NOUN
inlawrev-2252	586	28	prorihions	prorihion	NOUN
inlawrev-2252	586	29	the	the	DET
inlawrev-2252	586	30	general	general	ADJ
inlawrev-2252	586	31	rule	rule	NOUN
inlawrev-2252	586	32	is	be	AUX
inlawrev-2252	586	33	that	that	SCONJ
inlawrev-2252	586	34	once	once	SCONJ
inlawrev-2252	586	35	the	the	DET
inlawrev-2252	586	36	tests	test	NOUN
inlawrev-2252	586	37	prescribed	prescribe	VERB
inlawrev-2252	586	38	by	by	ADP
inlawrev-2252	586	39	the	the	DET
inlawrev-2252	586	40	code	code	NOUN
inlawrev-2252	586	41	are	be	AUX
inlawrev-2252	586	42	satisfied	satisfied	ADJ
inlawrev-2252	586	43	,	,	PUNCT
inlawrev-2252	586	44	the	the	DET
inlawrev-2252	586	45	interest	interest	NOUN
inlawrev-2252	586	46	deduction	deduction	NOUN
inlawrev-2252	586	47	on	on	ADP
inlawrev-2252	586	48	that	that	DET
inlawrev-2252	586	49	obligation	obligation	NOUN
inlawrev-2252	586	50	is	be	AUX
inlawrev-2252	586	51	disallowed	disallow	VERB
inlawrev-2252	586	52	for	for	ADP
inlawrev-2252	586	53	all	all	DET
inlawrev-2252	586	54	subsequent	subsequent	ADJ
inlawrev-2252	586	55	years	year	NOUN
inlawrev-2252	586	56	.	.	PUNCT
inlawrev-2252	586	57	^'^^	^'^^	PUNCT
inlawrev-2252	587	1	however	however	ADV
inlawrev-2252	587	2	,	,	PUNCT
inlawrev-2252	587	3	there	there	PRON
inlawrev-2252	587	4	are	be	VERB
inlawrev-2252	587	5	exceptions	exception	NOUN
inlawrev-2252	587	6	to	to	ADP
inlawrev-2252	587	7	the	the	DET
inlawrev-2252	587	8	general	general	ADJ
inlawrev-2252	587	9	rule	rule	NOUN
inlawrev-2252	587	10	.	.	PUNCT
inlawrev-2252	588	1	the	the	DET
inlawrev-2252	588	2	first	first	ADJ
inlawrev-2252	588	3	applies	apply	VERB
inlawrev-2252	588	4	when	when	SCONJ
inlawrev-2252	588	5	control	control	NOUN
inlawrev-2252	588	6	of	of	ADP
inlawrev-2252	588	7	the	the	DET
inlawrev-2252	588	8	acquired	acquire	VERB
inlawrev-2252	588	9	corporation	corporation	NOUN
inlawrev-2252	588	10	is	be	AUX
inlawrev-2252	588	11	obtained	obtain	VERB
inlawrev-2252	588	12	.	.	PUNCT
inlawrev-2252	589	1	^^if	^^if	ADP
inlawrev-2252	589	2	,	,	PUNCT
inlawrev-2252	589	3	after	after	ADP
inlawrev-2252	589	4	the	the	DET
inlawrev-2252	589	5	first	first	ADJ
inlawrev-2252	589	6	year	year	NOUN
inlawrev-2252	589	7	of	of	ADP
inlawrev-2252	589	8	disallowance	disallowance	NOUN
inlawrev-2252	589	9	,	,	PUNCT
inlawrev-2252	589	10	the	the	DET
inlawrev-2252	589	11	issuing	issue	VERB
inlawrev-2252	589	12	corporation	corporation	NOUN
inlawrev-2252	589	13	acquires	acquire	VERB
inlawrev-2252	589	14	all	all	DET
inlawrev-2252	589	15	the	the	DET
inlawrev-2252	589	16	assets	asset	NOUN
inlawrev-2252	589	17	or	or	CCONJ
inlawrev-2252	589	18	obtains	obtain	VERB
inlawrev-2252	589	19	control	control	NOUN
inlawrev-2252	589	20	of	of	ADP
inlawrev-2252	589	21	the	the	DET
inlawrev-2252	589	22	other	other	ADJ
inlawrev-2252	589	23	corporation	corporation	NOUN
inlawrev-2252	589	24	,	,	PUNCT
inlawrev-2252	589	25	the	the	DET
inlawrev-2252	589	26	completed	complete	VERB
inlawrev-2252	589	27	acquisition	acquisition	NOUN
inlawrev-2252	589	28	permits	permit	VERB
inlawrev-2252	589	29	the	the	DET
inlawrev-2252	589	30	earnings	earning	NOUN
inlawrev-2252	589	31	and	and	CCONJ
inlawrev-2252	589	32	profits	profit	NOUN
inlawrev-2252	589	33	of	of	ADP
inlawrev-2252	589	34	both	both	DET
inlawrev-2252	589	35	corporations	corporation	NOUN
inlawrev-2252	589	36	to	to	PART
inlawrev-2252	589	37	be	be	AUX
inlawrev-2252	589	38	combined	combine	VERB
inlawrev-2252	589	39	and	and	CCONJ
inlawrev-2252	589	40	the	the	DET
inlawrev-2252	589	41	obligation	obligation	NOUN
inlawrev-2252	589	42	is	be	AUX
inlawrev-2252	589	43	no	no	ADV
inlawrev-2252	589	44	longer	long	ADV
inlawrev-2252	589	45	considered	consider	VERB
inlawrev-2252	589	46	corporate	corporate	ADJ
inlawrev-2252	589	47	acquisition	acquisition	NOUN
inlawrev-2252	589	48	indebtedness	indebtedness	NOUN
inlawrev-2252	589	49	.	.	PUNCT
inlawrev-2252	590	1	^^^	^^^	ADP
inlawrev-2252	590	2	the	the	DET
inlawrev-2252	590	3	second	second	ADJ
inlawrev-2252	590	4	exception	exception	NOUN
inlawrev-2252	590	5	applies	apply	VERB
inlawrev-2252	590	6	when	when	SCONJ
inlawrev-2252	590	7	the	the	DET
inlawrev-2252	590	8	debt	debt	NOUN
inlawrev-2252	590	9	-	-	PUNCT
inlawrev-2252	590	10	equity	equity	NOUN
inlawrev-2252	590	11	or	or	CCONJ
inlawrev-2252	590	12	annual	annual	ADJ
inlawrev-2252	590	13	interest	interest	NOUN
inlawrev-2252	590	14	coverage	coverage	NOUN
inlawrev-2252	590	15	tests	test	NOUN
inlawrev-2252	590	16	are	be	AUX
inlawrev-2252	590	17	not	not	PART
inlawrev-2252	590	18	met	meet	VERB
inlawrev-2252	590	19	for	for	ADP
inlawrev-2252	590	20	three	three	NUM
inlawrev-2252	590	21	consecutive	consecutive	ADJ
inlawrev-2252	590	22	years	year	NOUN
inlawrev-2252	590	23	.	.	PUNCT
inlawrev-2252	591	1	the	the	DET
inlawrev-2252	591	2	disallowance	disallowance	NOUN
inlawrev-2252	591	3	is	be	AUX
inlawrev-2252	591	4	eliminated	eliminate	VERB
inlawrev-2252	591	5	with	with	ADP
inlawrev-2252	591	6	respect	respect	NOUN
inlawrev-2252	591	7	to	to	ADP
inlawrev-2252	591	8	previously	previously	ADV
inlawrev-2252	591	9	issued	issue	VERB
inlawrev-2252	591	10	obligations	obligation	NOUN
inlawrev-2252	591	11	for	for	ADP
inlawrev-2252	591	12	all	all	DET
inlawrev-2252	591	13	subsequent	subsequent	ADJ
inlawrev-2252	591	14	years	year	NOUN
inlawrev-2252	591	15	.	.	PUNCT
inlawrev-2252	592	1	^^~	^^~	NOUN
inlawrev-2252	592	2	'	'	PUNCT
inlawrev-2252	592	3	a	a	DET
inlawrev-2252	592	4	third	third	ADJ
inlawrev-2252	592	5	exception	exception	NOUN
inlawrev-2252	592	6	applies	apply	VERB
inlawrev-2252	592	7	if	if	SCONJ
inlawrev-2252	592	8	a	a	DET
inlawrev-2252	592	9	stock	stock	NOUN
inlawrev-2252	592	10	acquisition	acquisition	NOUN
inlawrev-2252	592	11	is	be	AUX
inlawrev-2252	592	12	considered	consider	VERB
inlawrev-2252	592	13	*	*	PUNCT
inlawrev-2252	592	14	'	'	X
inlawrev-2252	592	15	de	de	X
inlawrev-2252	592	16	minimis	minimis	NOUN
inlawrev-2252	592	17	.	.	PUNCT
inlawrev-2252	592	18	"	"	PUNCT
inlawrev-2252	593	1	the	the	DET
inlawrev-2252	593	2	corporate	corporate	ADJ
inlawrev-2252	593	3	debt	debt	NOUN
inlawrev-2252	593	4	will	will	AUX
inlawrev-2252	593	5	not	not	PART
inlawrev-2252	593	6	be	be	AUX
inlawrev-2252	593	7	corporate	corporate	ADJ
inlawrev-2252	593	8	acquisition	acquisition	NOUN
inlawrev-2252	593	9	indebtedness	indebtedness	NOUN
inlawrev-2252	593	10	if	if	SCONJ
inlawrev-2252	593	11	at	at	ADP
inlawrev-2252	593	12	the	the	DET
inlawrev-2252	593	13	close	close	NOUN
inlawrev-2252	593	14	of	of	ADP
inlawrev-2252	593	15	the	the	DET
inlawrev-2252	593	16	taxable	taxable	ADJ
inlawrev-2252	593	17	year	year	NOUN
inlawrev-2252	593	18	the	the	DET
inlawrev-2252	593	19	issuing	issue	VERB
inlawrev-2252	593	20	corporation	corporation	NOUN
inlawrev-2252	593	21	owns	own	VERB
inlawrev-2252	593	22	less	less	ADJ
inlawrev-2252	593	23	than	than	ADP
inlawrev-2252	593	24	5	5	NUM
inlawrev-2252	593	25	%	%	NOUN
inlawrev-2252	593	26	of	of	ADP
inlawrev-2252	593	27	the	the	DET
inlawrev-2252	593	28	total	total	ADJ
inlawrev-2252	593	29	combined	combined	ADJ
inlawrev-2252	593	30	voting	voting	NOUN
inlawrev-2252	593	31	power	power	NOUN
inlawrev-2252	593	32	of	of	ADP
inlawrev-2252	593	33	all	all	DET
inlawrev-2252	593	34	classes	class	NOUN
inlawrev-2252	593	35	of	of	ADP
inlawrev-2252	593	36	stock	stock	NOUN
inlawrev-2252	593	37	entitled	entitle	VERB
inlawrev-2252	593	38	to	to	PART
inlawrev-2252	593	39	vote	vote	VERB
inlawrev-2252	593	40	in	in	ADP
inlawrev-2252	593	41	the	the	DET
inlawrev-2252	593	42	other	other	ADJ
inlawrev-2252	593	43	corporation	corporation	NOUN
inlawrev-2252	593	44	.	.	PUNCT
inlawrev-2252	594	1	^^^	^^^	PUNCT
inlawrev-2252	594	2	the	the	DET
inlawrev-2252	594	3	fourth	fourth	ADJ
inlawrev-2252	594	4	exception	exception	NOUN
inlawrev-2252	594	5	applies	apply	VERB
inlawrev-2252	594	6	if	if	SCONJ
inlawrev-2252	594	7	either	either	PRON
inlawrev-2252	594	8	of	of	ADP
inlawrev-2252	594	9	the	the	DET
inlawrev-2252	594	10	corporations	corporation	NOUN
inlawrev-2252	594	11	was	be	AUX
inlawrev-2252	594	12	newly	newly	ADV
inlawrev-2252	594	13	formed	form	VERB
inlawrev-2252	594	14	as	as	ADP
inlawrev-2252	594	15	part	part	NOUN
inlawrev-2252	594	16	of	of	ADP
inlawrev-2252	594	17	the	the	DET
inlawrev-2252	594	18	acquisition	acquisition	NOUN
inlawrev-2252	594	19	,	,	PUNCT
inlawrev-2252	594	20	or	or	CCONJ
inlawrev-2252	594	21	if	if	SCONJ
inlawrev-2252	594	22	the	the	DET
inlawrev-2252	594	23	issuing	issue	VERB
inlawrev-2252	594	24	corporation	corporation	NOUN
inlawrev-2252	594	25	acquires	acquire	VERB
inlawrev-2252	594	26	stock	stock	NOUN
inlawrev-2252	594	27	in	in	ADP
inlawrev-2252	594	28	a	a	DET
inlawrev-2252	594	29	corporation	corporation	NOUN
inlawrev-2252	594	30	in	in	ADP
inlawrev-2252	594	31	which	which	PRON
inlawrev-2252	594	32	it	it	PRON
inlawrev-2252	594	33	had	have	VERB
inlawrev-2252	594	34	section	section	NOUN
inlawrev-2252	594	35	368(c	368(c	PROPN
inlawrev-2252	594	36	)	)	PUNCT
inlawrev-2252	594	37	control	control	NOUN
inlawrev-2252	594	38	before	before	ADP
inlawrev-2252	594	39	the	the	DET
inlawrev-2252	594	40	transaction	transaction	NOUN
inlawrev-2252	594	41	.	.	PUNCT
inlawrev-2252	595	1	^^^	^^^	PUNCT
inlawrev-2252	595	2	l.	l.	PROPN
inlawrev-2252	595	3	foreign	foreign	ADJ
inlawrev-2252	595	4	corporations	corporation	NOUN
inlawrev-2252	595	5	and	and	CCONJ
inlawrev-2252	595	6	affiliated	affiliated	ADJ
inlawrev-2252	595	7	groups	group	NOUN
inlawrev-2252	595	8	special	special	ADJ
inlawrev-2252	595	9	rules	rule	NOUN
inlawrev-2252	595	10	apply	apply	VERB
inlawrev-2252	595	11	to	to	ADP
inlawrev-2252	595	12	acquisition	acquisition	NOUN
inlawrev-2252	595	13	of	of	ADP
inlawrev-2252	595	14	foreign	foreign	ADJ
inlawrev-2252	595	15	corporations	corporation	NOUN
inlawrev-2252	595	16	and	and	CCONJ
inlawrev-2252	595	17	affiliated	affiliated	ADJ
inlawrev-2252	595	18	groups	group	NOUN
inlawrev-2252	595	19	.	.	PUNCT
inlawrev-2252	596	1	an	an	DET
inlawrev-2252	596	2	interest	interest	NOUN
inlawrev-2252	596	3	obligation	obligation	NOUN
inlawrev-2252	596	4	incurred	incur	VERB
inlawrev-2252	596	5	to	to	PART
inlawrev-2252	596	6	acquire	acquire	VERB
inlawrev-2252	596	7	stock	stock	NOUN
inlawrev-2252	596	8	of	of	ADP
inlawrev-2252	596	9	a	a	DET
inlawrev-2252	596	10	i305eg	i305eg	PROPN
inlawrev-2252	596	11	treas	treas	PROPN
inlawrev-2252	596	12	.	.	PUNCT
inlawrev-2252	597	1	reg	reg	PROPN
inlawrev-2252	597	2	.	.	PUNCT
inlawrev-2252	598	1	§	§	PROPN
inlawrev-2252	598	2	1.279	1.279	NUM
inlawrev-2252	598	3	-	-	SYM
inlawrev-2252	598	4	5(b)(4	5(b)(4	NUM
inlawrev-2252	598	5	)	)	PUNCT
inlawrev-2252	598	6	,	,	PUNCT
inlawrev-2252	598	7	example	example	NOUN
inlawrev-2252	598	8	2	2	NUM
inlawrev-2252	598	9	(	(	PUNCT
inlawrev-2252	598	10	1973	1973	NUM
inlawrev-2252	598	11	)	)	PUNCT
inlawrev-2252	598	12	.	.	PUNCT
inlawrev-2252	599	1	but	but	CCONJ
inlawrev-2252	599	2	see	see	VERB
inlawrev-2252	599	3	i.r.c	i.r.c	NOUN
inlawrev-2252	599	4	.	.	PUNCT
inlawrev-2252	600	1	§	§	PROPN
inlawrev-2252	600	2	279(d)(4	279(d)(4	NUM
inlawrev-2252	600	3	)	)	PUNCT
inlawrev-2252	600	4	.	.	PUNCT
inlawrev-2252	601	1	131i.r.c	131i.r.c	X
inlawrev-2252	601	2	.	.	PUNCT
inlawrev-2252	602	1	§	§	PROPN
inlawrev-2252	602	2	279(d)(2	279(d)(2	NUM
inlawrev-2252	602	3	)	)	PUNCT
inlawrev-2252	602	4	;	;	PUNCT
inlawrev-2252	602	5	s.	s.	PROPN
inlawrev-2252	602	6	rep	rep	PROPN
inlawrev-2252	602	7	.	.	PROPN
inlawrev-2252	602	8	no	no	PROPN
inlawrev-2252	602	9	.	.	PROPN
inlawrev-2252	602	10	552	552	NUM
inlawrev-2252	602	11	,	,	PUNCT
inlawrev-2252	602	12	supra	supra	PROPN
inlawrev-2252	602	13	note	note	NOUN
inlawrev-2252	602	14	67	67	NUM
inlawrev-2252	602	15	,	,	PUNCT
inlawrev-2252	602	16	at	at	ADP
inlawrev-2252	602	17	142	142	NUM
inlawrev-2252	602	18	.	.	PUNCT
inlawrev-2252	603	1	^32the	^32the	DET
inlawrev-2252	603	2	inapplicability	inapplicability	NOUN
inlawrev-2252	603	3	of	of	ADP
inlawrev-2252	603	4	the	the	DET
inlawrev-2252	603	5	statute	statute	NOUN
inlawrev-2252	603	6	to	to	PART
inlawrev-2252	603	7	tax	tax	VERB
inlawrev-2252	603	8	free	free	ADJ
inlawrev-2252	603	9	reorganization	reorganization	NOUN
inlawrev-2252	603	10	exchanges	exchange	NOUN
inlawrev-2252	603	11	under	under	ADP
inlawrev-2252	603	12	i.r.c	i.r.c	NOUN
inlawrev-2252	603	13	.	.	PUNCT
inlawrev-2252	604	1	§	§	PROPN
inlawrev-2252	604	2	368	368	NUM
inlawrev-2252	604	3	is	be	AUX
inlawrev-2252	604	4	a	a	DET
inlawrev-2252	604	5	feature	feature	NOUN
inlawrev-2252	604	6	which	which	PRON
inlawrev-2252	604	7	seems	seem	VERB
inlawrev-2252	604	8	to	to	PART
inlawrev-2252	604	9	be	be	AUX
inlawrev-2252	604	10	contrary	contrary	ADJ
inlawrev-2252	604	11	to	to	ADP
inlawrev-2252	604	12	the	the	DET
inlawrev-2252	604	13	announced	announce	VERB
inlawrev-2252	604	14	purposes	purpose	NOUN
inlawrev-2252	604	15	of	of	ADP
inlawrev-2252	604	16	section	section	NOUN
inlawrev-2252	604	17	279	279	NUM
inlawrev-2252	604	18	:	:	PUNCT
inlawrev-2252	604	19	preventing	prevent	VERB
inlawrev-2252	604	20	tax	tax	NOUN
inlawrev-2252	604	21	avoidance	avoidance	NOUN
inlawrev-2252	604	22	and	and	CCONJ
inlawrev-2252	604	23	discouraging	discourage	VERB
inlawrev-2252	604	24	further	further	ADJ
inlawrev-2252	604	25	industrial	industrial	ADJ
inlawrev-2252	604	26	asset	asset	NOUN
inlawrev-2252	604	27	concentration	concentration	NOUN
inlawrev-2252	604	28	resulting	result	VERB
inlawrev-2252	604	29	from	from	ADP
inlawrev-2252	604	30	increased	increase	VERB
inlawrev-2252	604	31	mergers	merger	NOUN
inlawrev-2252	604	32	and	and	CCONJ
inlawrev-2252	604	33	acquisitions	acquisition	NOUN
inlawrev-2252	604	34	.	.	PUNCT
inlawrev-2252	605	1	under	under	ADP
inlawrev-2252	605	2	the	the	DET
inlawrev-2252	605	3	relief	relief	NOUN
inlawrev-2252	605	4	provisions	provision	NOUN
inlawrev-2252	605	5	of	of	ADP
inlawrev-2252	605	6	i.r.c	i.r.c	NOUN
inlawrev-2252	605	7	.	.	PUNCT
inlawrev-2252	606	1	§	§	PROPN
inlawrev-2252	606	2	279(d)(3	279(d)(3	NOUN
inlawrev-2252	606	3	)	)	PUNCT
inlawrev-2252	606	4	,	,	PUNCT
inlawrev-2252	606	5	the	the	DET
inlawrev-2252	606	6	allowance	allowance	NOUN
inlawrev-2252	606	7	of	of	ADP
inlawrev-2252	606	8	a	a	DET
inlawrev-2252	606	9	deduction	deduction	NOUN
inlawrev-2252	606	10	for	for	ADP
inlawrev-2252	606	11	interest	interest	NOUN
inlawrev-2252	606	12	on	on	ADP
inlawrev-2252	606	13	transferred	transfer	VERB
inlawrev-2252	606	14	debt	debt	NOUN
inlawrev-2252	606	15	instruments	instrument	NOUN
inlawrev-2252	606	16	in	in	ADP
inlawrev-2252	606	17	addition	addition	NOUN
inlawrev-2252	606	18	to	to	ADP
inlawrev-2252	606	19	nonrecognition	nonrecognition	NOUN
inlawrev-2252	606	20	of	of	ADP
inlawrev-2252	606	21	gain	gain	NOUN
inlawrev-2252	606	22	or	or	CCONJ
inlawrev-2252	606	23	loss	loss	NOUN
inlawrev-2252	606	24	on	on	ADP
inlawrev-2252	606	25	the	the	DET
inlawrev-2252	606	26	sale	sale	NOUN
inlawrev-2252	606	27	of	of	ADP
inlawrev-2252	606	28	the	the	DET
inlawrev-2252	606	29	acquired	acquire	VERB
inlawrev-2252	606	30	corporation	corporation	NOUN
inlawrev-2252	606	31	would	would	AUX
inlawrev-2252	606	32	seem	seem	VERB
inlawrev-2252	606	33	to	to	PART
inlawrev-2252	606	34	invite	invite	VERB
inlawrev-2252	606	35	the	the	DET
inlawrev-2252	606	36	use	use	NOUN
inlawrev-2252	606	37	of	of	ADP
inlawrev-2252	606	38	debt	debt	NOUN
inlawrev-2252	606	39	issuance	issuance	NOUN
inlawrev-2252	606	40	and	and	CCONJ
inlawrev-2252	606	41	control	control	NOUN
inlawrev-2252	606	42	acquisition	acquisition	NOUN
inlawrev-2252	606	43	where	where	SCONJ
inlawrev-2252	606	44	possibly	possibly	ADV
inlawrev-2252	606	45	neither	neither	CCONJ
inlawrev-2252	606	46	the	the	DET
inlawrev-2252	606	47	use	use	NOUN
inlawrev-2252	606	48	of	of	ADP
inlawrev-2252	606	49	debt	debt	NOUN
inlawrev-2252	606	50	nor	nor	CCONJ
inlawrev-2252	606	51	acquisition	acquisition	NOUN
inlawrev-2252	606	52	of	of	ADP
inlawrev-2252	606	53	control	control	NOUN
inlawrev-2252	606	54	would	would	AUX
inlawrev-2252	606	55	be	be	AUX
inlawrev-2252	606	56	sought	seek	VERB
inlawrev-2252	606	57	absent	absent	ADJ
inlawrev-2252	606	58	the	the	DET
inlawrev-2252	606	59	existence	existence	NOUN
inlawrev-2252	606	60	of	of	ADP
inlawrev-2252	606	61	the	the	DET
inlawrev-2252	606	62	favorable	favorable	ADJ
inlawrev-2252	606	63	tax	tax	NOUN
inlawrev-2252	606	64	provisions	provision	NOUN
inlawrev-2252	606	65	.	.	PUNCT
inlawrev-2252	607	1	accordingly	accordingly	ADV
inlawrev-2252	607	2	,	,	PUNCT
inlawrev-2252	607	3	an	an	DET
inlawrev-2252	607	4	investment	investment	NOUN
inlawrev-2252	607	5	or	or	CCONJ
inlawrev-2252	607	6	capital	capital	NOUN
inlawrev-2252	607	7	raising	raise	VERB
inlawrev-2252	607	8	intent	intent	NOUN
inlawrev-2252	607	9	may	may	AUX
inlawrev-2252	607	10	be	be	AUX
inlawrev-2252	607	11	distorted	distort	VERB
inlawrev-2252	607	12	into	into	ADP
inlawrev-2252	607	13	undertaking	undertake	VERB
inlawrev-2252	607	14	an	an	DET
inlawrev-2252	607	15	acquisition	acquisition	NOUN
inlawrev-2252	607	16	in	in	ADP
inlawrev-2252	607	17	order	order	NOUN
inlawrev-2252	607	18	to	to	PART
inlawrev-2252	607	19	obtain	obtain	VERB
inlawrev-2252	607	20	the	the	DET
inlawrev-2252	607	21	favorable	favorable	ADJ
inlawrev-2252	607	22	tax	tax	NOUN
inlawrev-2252	607	23	benefits	benefit	NOUN
inlawrev-2252	607	24	.	.	PUNCT
inlawrev-2252	608	1	133	133	NUM
inlawrev-2252	608	2	m	m	PROPN
inlawrev-2252	608	3	§	§	PROPN
inlawrev-2252	608	4	§	§	PROPN
inlawrev-2252	608	5	279(d)(3	279(d)(3	NOUN
inlawrev-2252	608	6	)	)	PUNCT
inlawrev-2252	608	7	,	,	PUNCT
inlawrev-2252	608	8	279(cx3xaxii	279(cx3xaxii	NUM
inlawrev-2252	608	9	)	)	PUNCT
inlawrev-2252	608	10	.	.	PUNCT
inlawrev-2252	609	1	134	134	NUM
inlawrev-2252	609	2	m	m	PROPN
inlawrev-2252	609	3	§	§	PROPN
inlawrev-2252	609	4	279(dx4	279(dx4	PROPN
inlawrev-2252	609	5	)	)	PUNCT
inlawrev-2252	609	6	.	.	PUNCT
inlawrev-2252	610	1	135	135	NUM
inlawrev-2252	610	2	m	m	PROPN
inlawrev-2252	610	3	§	§	PROPN
inlawrev-2252	610	4	279(dx5	279(dx5	PROPN
inlawrev-2252	610	5	)	)	PUNCT
inlawrev-2252	610	6	.	.	PUNCT
inlawrev-2252	611	1	136	136	NUM
inlawrev-2252	611	2	/	/	SYM
inlawrev-2252	611	3	d.	d.	PROPN
inlawrev-2252	611	4	§	§	PROPN
inlawrev-2252	611	5	279(e	279(e	PROPN
inlawrev-2252	611	6	)	)	PUNCT
inlawrev-2252	611	7	.	.	PUNCT
inlawrev-2252	612	1	444	444	NUM
inlawrev-2252	612	2	indiana	indiana	PROPN
inlawrev-2252	612	3	law	law	PROPN
inlawrev-2252	612	4	review	review	NOUN
inlawrev-2252	612	5	[	[	X
inlawrev-2252	612	6	vol	vol	NOUN
inlawrev-2252	612	7	.	.	PUNCT
inlawrev-2252	613	1	10:419	10:419	NUM
inlawrev-2252	613	2	foreign	foreign	ADJ
inlawrev-2252	613	3	corporation	corporation	NOUN
inlawrev-2252	613	4	is	be	AUX
inlawrev-2252	613	5	exempt	exempt	ADJ
inlawrev-2252	613	6	if	if	SCONJ
inlawrev-2252	613	7	substantially	substantially	ADV
inlawrev-2252	613	8	all	all	DET
inlawrev-2252	613	9	earnings	earning	NOUN
inlawrev-2252	613	10	of	of	ADP
inlawrev-2252	613	11	the	the	DET
inlawrev-2252	613	12	foreign	foreign	ADJ
inlawrev-2252	613	13	corporation	corporation	NOUN
inlawrev-2252	613	14	for	for	ADP
inlawrev-2252	613	15	the	the	DET
inlawrev-2252	613	16	three	three	NUM
inlawrev-2252	613	17	years	year	NOUN
inlawrev-2252	613	18	prior	prior	ADV
inlawrev-2252	613	19	to	to	ADP
inlawrev-2252	613	20	the	the	DET
inlawrev-2252	613	21	acquisition	acquisition	NOUN
inlawrev-2252	613	22	or	or	CCONJ
inlawrev-2252	613	23	,	,	PUNCT
inlawrev-2252	613	24	if	if	SCONJ
inlawrev-2252	613	25	shorter	short	ADJ
inlawrev-2252	613	26	,	,	PUNCT
inlawrev-2252	613	27	the	the	DET
inlawrev-2252	613	28	period	period	NOUN
inlawrev-2252	613	29	of	of	ADP
inlawrev-2252	613	30	its	its	PRON
inlawrev-2252	613	31	existence	existence	NOUN
inlawrev-2252	613	32	are	be	AUX
inlawrev-2252	613	33	from	from	ADP
inlawrev-2252	613	34	foreign	foreign	ADJ
inlawrev-2252	613	35	sources	source	NOUN
inlawrev-2252	613	36	.	.	PUNCT
inlawrev-2252	614	1	^^'^	^^'^	PROPN
inlawrev-2252	614	2	if	if	SCONJ
inlawrev-2252	614	3	an	an	DET
inlawrev-2252	614	4	issuing	issue	VERB
inlawrev-2252	614	5	corporation	corporation	NOUN
inlawrev-2252	614	6	is	be	AUX
inlawrev-2252	614	7	a	a	DET
inlawrev-2252	614	8	member	member	NOUN
inlawrev-2252	614	9	of	of	ADP
inlawrev-2252	614	10	the	the	DET
inlawrev-2252	614	11	affiliated	affiliated	ADJ
inlawrev-2252	614	12	group	group	NOUN
inlawrev-2252	614	13	,	,	PUNCT
inlawrev-2252	614	14	the	the	DET
inlawrev-2252	614	15	various	various	ADJ
inlawrev-2252	614	16	tests	test	NOUN
inlawrev-2252	614	17	are	be	AUX
inlawrev-2252	614	18	applied	apply	VERB
inlawrev-2252	614	19	treating	treat	VERB
inlawrev-2252	614	20	all	all	DET
inlawrev-2252	614	21	members	member	NOUN
inlawrev-2252	614	22	of	of	ADP
inlawrev-2252	614	23	the	the	DET
inlawrev-2252	614	24	affiliated	affiliated	ADJ
inlawrev-2252	614	25	group	group	NOUN
inlawrev-2252	614	26	,	,	PUNCT
inlawrev-2252	614	27	other	other	ADJ
inlawrev-2252	614	28	than	than	ADP
inlawrev-2252	614	29	the	the	DET
inlawrev-2252	614	30	acquired	acquire	VERB
inlawrev-2252	614	31	corporation	corporation	NOUN
inlawrev-2252	614	32	,	,	PUNCT
inlawrev-2252	614	33	as	as	ADP
inlawrev-2252	614	34	issuer	issuer	NOUN
inlawrev-2252	614	35	.	.	PUNCT
inlawrev-2252	615	1	^^^	^^^	ADP
inlawrev-2252	615	2	the	the	DET
inlawrev-2252	615	3	affiliated	affiliate	VERB
inlawrev-2252	615	4	group	group	NOUN
inlawrev-2252	615	5	will	will	AUX
inlawrev-2252	615	6	be	be	AUX
inlawrev-2252	615	7	treated	treat	VERB
inlawrev-2252	615	8	essentially	essentially	ADV
inlawrev-2252	615	9	as	as	ADP
inlawrev-2252	615	10	a	a	DET
inlawrev-2252	615	11	single	single	ADJ
inlawrev-2252	615	12	taxpayer	taxpayer	NOUN
inlawrev-2252	615	13	regardless	regardless	ADV
inlawrev-2252	615	14	of	of	ADP
inlawrev-2252	615	15	whether	whether	SCONJ
inlawrev-2252	615	16	a	a	DET
inlawrev-2252	615	17	consolidated	consolidated	ADJ
inlawrev-2252	615	18	return	return	NOUN
inlawrev-2252	615	19	is	be	AUX
inlawrev-2252	615	20	filed	file	VERB
inlawrev-2252	615	21	.	.	PUNCT
inlawrev-2252	616	1	the	the	DET
inlawrev-2252	616	2	ratio	ratio	NOUN
inlawrev-2252	616	3	of	of	ADP
inlawrev-2252	616	4	debt	debt	NOUN
inlawrev-2252	616	5	to	to	ADP
inlawrev-2252	616	6	equity	equity	NOUN
inlawrev-2252	616	7	,	,	PUNCT
inlawrev-2252	616	8	the	the	DET
inlawrev-2252	616	9	projected	project	VERB
inlawrev-2252	616	10	earnings	earning	NOUN
inlawrev-2252	616	11	,	,	PUNCT
inlawrev-2252	616	12	and	and	CCONJ
inlawrev-2252	616	13	the	the	DET
inlawrev-2252	616	14	annual	annual	ADJ
inlawrev-2252	616	15	interest	interest	NOUN
inlawrev-2252	616	16	liability	liability	NOUN
inlawrev-2252	616	17	of	of	ADP
inlawrev-2252	616	18	any	any	DET
inlawrev-2252	616	19	corporation	corporation	NOUN
inlawrev-2252	616	20	other	other	ADJ
inlawrev-2252	616	21	than	than	ADP
inlawrev-2252	616	22	the	the	DET
inlawrev-2252	616	23	actual	actual	ADJ
inlawrev-2252	616	24	issuing	issue	VERB
inlawrev-2252	616	25	corporation	corporation	NOUN
inlawrev-2252	616	26	are	be	AUX
inlawrev-2252	616	27	taken	take	VERB
inlawrev-2252	616	28	into	into	ADP
inlawrev-2252	616	29	account	account	NOUN
inlawrev-2252	616	30	as	as	ADP
inlawrev-2252	616	31	of	of	ADP
inlawrev-2252	616	32	the	the	DET
inlawrev-2252	616	33	particular	particular	ADJ
inlawrev-2252	616	34	day	day	NOUN
inlawrev-2252	616	35	such	such	ADJ
inlawrev-2252	616	36	other	other	ADJ
inlawrev-2252	616	37	corporation	corporation	NOUN
inlawrev-2252	616	38	was	be	AUX
inlawrev-2252	616	39	a	a	DET
inlawrev-2252	616	40	member	member	NOUN
inlawrev-2252	616	41	of	of	ADP
inlawrev-2252	616	42	the	the	DET
inlawrev-2252	616	43	affiliated	affiliated	ADJ
inlawrev-2252	616	44	group	group	NOUN
inlawrev-2252	616	45	.	.	PUNCT
inlawrev-2252	617	1	in	in	ADP
inlawrev-2252	617	2	determining	determine	VERB
inlawrev-2252	617	3	projected	project	VERB
inlawrev-2252	617	4	earnings	earning	NOUN
inlawrev-2252	617	5	of	of	ADP
inlawrev-2252	617	6	an	an	DET
inlawrev-2252	617	7	affiliated	affiliated	ADJ
inlawrev-2252	617	8	corporation	corporation	NOUN
inlawrev-2252	617	9	other	other	ADJ
inlawrev-2252	617	10	than	than	ADP
inlawrev-2252	617	11	the	the	DET
inlawrev-2252	617	12	issuing	issue	VERB
inlawrev-2252	617	13	corporation	corporation	NOUN
inlawrev-2252	617	14	,	,	PUNCT
inlawrev-2252	617	15	the	the	DET
inlawrev-2252	617	16	earnings	earning	NOUN
inlawrev-2252	617	17	and	and	CCONJ
inlawrev-2252	617	18	profits	profit	NOUN
inlawrev-2252	617	19	of	of	ADP
inlawrev-2252	617	20	the	the	DET
inlawrev-2252	617	21	corporation	corporation	NOUN
inlawrev-2252	617	22	are	be	AUX
inlawrev-2252	617	23	taken	take	VERB
inlawrev-2252	617	24	into	into	ADP
inlawrev-2252	617	25	account	account	NOUN
inlawrev-2252	617	26	only	only	ADV
inlawrev-2252	617	27	for	for	ADP
inlawrev-2252	617	28	the	the	DET
inlawrev-2252	617	29	period	period	NOUN
inlawrev-2252	617	30	during	during	ADP
inlawrev-2252	617	31	which	which	PRON
inlawrev-2252	617	32	it	it	PRON
inlawrev-2252	617	33	was	be	AUX
inlawrev-2252	617	34	a	a	DET
inlawrev-2252	617	35	member	member	NOUN
inlawrev-2252	617	36	of	of	ADP
inlawrev-2252	617	37	the	the	DET
inlawrev-2252	617	38	affiliated	affiliated	ADJ
inlawrev-2252	617	39	group	group	NOUN
inlawrev-2252	617	40	.	.	PUNCT
inlawrev-2252	618	1	the	the	DET
inlawrev-2252	618	2	term	term	NOUN
inlawrev-2252	618	3	"	"	PUNCT
inlawrev-2252	618	4	affiliated	affiliated	ADJ
inlawrev-2252	618	5	group	group	NOUN
inlawrev-2252	618	6	"	"	PUNCT
inlawrev-2252	618	7	has	have	VERB
inlawrev-2252	618	8	the	the	DET
inlawrev-2252	618	9	same	same	ADJ
inlawrev-2252	618	10	meaning	meaning	NOUN
inlawrev-2252	618	11	as	as	ADP
inlawrev-2252	618	12	in	in	ADP
inlawrev-2252	618	13	section	section	NOUN
inlawrev-2252	618	14	1504	1504	NUM
inlawrev-2252	618	15	with	with	ADP
inlawrev-2252	618	16	the	the	DET
inlawrev-2252	618	17	exception	exception	NOUN
inlawrev-2252	618	18	that	that	PRON
inlawrev-2252	618	19	the	the	DET
inlawrev-2252	618	20	acquired	acquire	VERB
inlawrev-2252	618	21	corporation	corporation	NOUN
inlawrev-2252	618	22	may	may	AUX
inlawrev-2252	618	23	not	not	PART
inlawrev-2252	618	24	be	be	AUX
inlawrev-2252	618	25	treated	treat	VERB
inlawrev-2252	618	26	as	as	ADP
inlawrev-2252	618	27	an	an	DET
inlawrev-2252	618	28	includible	includible	ADJ
inlawrev-2252	618	29	corporation	corporation	NOUN
inlawrev-2252	618	30	.	.	PUNCT
inlawrev-2252	619	1	^^^	^^^	PUNCT
inlawrev-2252	619	2	m.	m.	NOUN
inlawrev-2252	619	3	changes	change	NOUN
inlawrev-2252	619	4	in	in	ADP
inlawrev-2252	619	5	obligation	obligation	NOUN
inlawrev-2252	619	6	section	section	NOUN
inlawrev-2252	619	7	279(hxl	279(hxl	NUM
inlawrev-2252	619	8	)	)	PUNCT
inlawrev-2252	619	9	provides	provide	VERB
inlawrev-2252	619	10	that	that	SCONJ
inlawrev-2252	619	11	the	the	DET
inlawrev-2252	619	12	extension	extension	NOUN
inlawrev-2252	619	13	,	,	PUNCT
inlawrev-2252	619	14	renewal	renewal	NOUN
inlawrev-2252	619	15	,	,	PUNCT
inlawrev-2252	619	16	or	or	CCONJ
inlawrev-2252	619	17	refinancing	refinance	VERB
inlawrev-2252	619	18	of	of	ADP
inlawrev-2252	619	19	an	an	DET
inlawrev-2252	619	20	obligation	obligation	NOUN
inlawrev-2252	619	21	is	be	AUX
inlawrev-2252	619	22	not	not	PART
inlawrev-2252	619	23	considered	consider	VERB
inlawrev-2252	619	24	the	the	DET
inlawrev-2252	619	25	issuance	issuance	NOUN
inlawrev-2252	619	26	of	of	ADP
inlawrev-2252	619	27	a	a	DET
inlawrev-2252	619	28	new	new	ADJ
inlawrev-2252	619	29	obligation	obligation	NOUN
inlawrev-2252	619	30	.	.	PUNCT
inlawrev-2252	620	1	therefore	therefore	ADV
inlawrev-2252	620	2	,	,	PUNCT
inlawrev-2252	620	3	once	once	SCONJ
inlawrev-2252	620	4	disallowance	disallowance	NOUN
inlawrev-2252	620	5	is	be	AUX
inlawrev-2252	620	6	established	establish	VERB
inlawrev-2252	620	7	,	,	PUNCT
inlawrev-2252	620	8	it	it	PRON
inlawrev-2252	620	9	can	can	AUX
inlawrev-2252	620	10	not	not	PART
inlawrev-2252	620	11	be	be	AUX
inlawrev-2252	620	12	avoided	avoid	VERB
inlawrev-2252	620	13	by	by	ADP
inlawrev-2252	620	14	substituting	substitute	VERB
inlawrev-2252	620	15	new	new	ADJ
inlawrev-2252	620	16	indebtedness	indebtedness	NOUN
inlawrev-2252	620	17	.	.	PUNCT
inlawrev-2252	621	1	i'^o	i'^o	ADV
inlawrev-2252	621	2	similarly	similarly	ADV
inlawrev-2252	621	3	,	,	PUNCT
inlawrev-2252	621	4	any	any	DET
inlawrev-2252	621	5	obligation	obligation	NOUN
inlawrev-2252	621	6	which	which	PRON
inlawrev-2252	621	7	is	be	AUX
inlawrev-2252	621	8	corporate	corporate	ADJ
inlawrev-2252	621	9	acquisition	acquisition	NOUN
inlawrev-2252	621	10	indebtedness	indebtedness	NOUN
inlawrev-2252	621	11	of	of	ADP
inlawrev-2252	621	12	the	the	DET
inlawrev-2252	621	13	issuing	issue	VERB
inlawrev-2252	621	14	corporation	corporation	NOUN
inlawrev-2252	621	15	is	be	AUX
inlawrev-2252	621	16	also	also	ADV
inlawrev-2252	621	17	corporate	corporate	ADJ
inlawrev-2252	621	18	acquisition	acquisition	NOUN
inlawrev-2252	621	19	indebtedness	indebtedness	NOUN
inlawrev-2252	621	20	of	of	ADP
inlawrev-2252	621	21	any	any	DET
inlawrev-2252	621	22	corporation	corporation	NOUN
inlawrev-2252	621	23	which	which	PRON
inlawrev-2252	621	24	becomes	become	VERB
inlawrev-2252	621	25	liable	liable	ADJ
inlawrev-2252	621	26	for	for	ADP
inlawrev-2252	621	27	the	the	DET
inlawrev-2252	621	28	obligation	obligation	NOUN
inlawrev-2252	621	29	as	as	ADP
inlawrev-2252	621	30	guarantor	guarantor	NOUN
inlawrev-2252	621	31	,	,	PUNCT
inlawrev-2252	621	32	endorser	endorser	NOUN
inlawrev-2252	621	33	,	,	PUNCT
inlawrev-2252	621	34	or	or	CCONJ
inlawrev-2252	621	35	indemnitor	indemnitor	NOUN
inlawrev-2252	621	36	,	,	PUNCT
inlawrev-2252	621	37	or	or	CCONJ
inlawrev-2252	621	38	which	which	PRON
inlawrev-2252	621	39	assumes	assume	VERB
inlawrev-2252	621	40	liability	liability	NOUN
inlawrev-2252	621	41	for	for	ADP
inlawrev-2252	621	42	the	the	DET
inlawrev-2252	621	43	obligation	obligation	NOUN
inlawrev-2252	621	44	in	in	ADP
inlawrev-2252	621	45	any	any	DET
inlawrev-2252	621	46	transaction.!'*^	transaction.!'*^	PROPN
inlawrev-2252	621	47	n.	n.	NOUN
inlawrev-2252	621	48	contractual	contractual	ADJ
inlawrev-2252	621	49	indebtedness	indebtedness	NOUN
inlawrev-2252	621	50	existing	exist	VERB
inlawrev-2252	621	51	prior	prior	ADV
inlawrev-2252	621	52	to	to	ADP
inlawrev-2252	621	53	1969	1969	NUM
inlawrev-2252	621	54	an	an	DET
inlawrev-2252	621	55	additional	additional	ADJ
inlawrev-2252	621	56	exemption	exemption	NOUN
inlawrev-2252	621	57	is	be	AUX
inlawrev-2252	621	58	provided	provide	VERB
inlawrev-2252	621	59	in	in	ADP
inlawrev-2252	621	60	section	section	NOUN
inlawrev-2252	621	61	279	279	NUM
inlawrev-2252	621	62	for	for	ADP
inlawrev-2252	621	63	indebtedness	indebtedness	NOUN
inlawrev-2252	621	64	issued	issue	VERB
inlawrev-2252	621	65	after	after	ADP
inlawrev-2252	621	66	october	october	PROPN
inlawrev-2252	621	67	9	9	NUM
inlawrev-2252	621	68	,	,	PUNCT
inlawrev-2252	621	69	1969	1969	NUM
inlawrev-2252	621	70	to	to	PART
inlawrev-2252	621	71	provide	provide	VERB
inlawrev-2252	621	72	consideration	consideration	NOUN
inlawrev-2252	621	73	for	for	ADP
inlawrev-2252	621	74	^37	^37	NOUN
inlawrev-2252	621	75	m	m	PART
inlawrev-2252	621	76	§	§	PROPN
inlawrev-2252	621	77	279(f	279(f	PROPN
inlawrev-2252	621	78	)	)	PUNCT
inlawrev-2252	621	79	.	.	PUNCT
inlawrev-2252	622	1	see	see	VERB
inlawrev-2252	622	2	i	i	PRON
inlawrev-2252	622	3	d.	d.	PROPN
inlawrev-2252	622	4	§	§	PROPN
inlawrev-2252	622	5	862	862	NUM
inlawrev-2252	622	6	for	for	ADP
inlawrev-2252	622	7	rules	rule	NOUN
inlawrev-2252	622	8	governing	govern	VERB
inlawrev-2252	622	9	determination	determination	NOUN
inlawrev-2252	622	10	of	of	ADP
inlawrev-2252	622	11	foreign	foreign	ADJ
inlawrev-2252	622	12	source	source	NOUN
inlawrev-2252	622	13	income	income	NOUN
inlawrev-2252	622	14	.	.	PUNCT
inlawrev-2252	623	1	see	see	VERB
inlawrev-2252	623	2	also	also	ADV
inlawrev-2252	623	3	crockett	crockett	PROPN
inlawrev-2252	623	4	&	&	CCONJ
inlawrev-2252	623	5	ashwell	ashwell	PROPN
inlawrev-2252	623	6	,	,	PUNCT
inlawrev-2252	623	7	federal	federal	ADJ
inlawrev-2252	623	8	taxation	taxation	NOUN
inlawrev-2252	623	9	of	of	ADP
inlawrev-2252	623	10	nonresident	nonresident	ADJ
inlawrev-2252	623	11	aliens	alien	NOUN
inlawrev-2252	623	12	and	and	CCONJ
inlawrev-2252	623	13	foreign	foreign	ADJ
inlawrev-2252	623	14	corporations	corporation	NOUN
inlawrev-2252	623	15	,	,	PUNCT
inlawrev-2252	623	16	13	13	NUM
inlawrev-2252	623	17	duq	duq	NOUN
inlawrev-2252	623	18	.	.	PUNCT
inlawrev-2252	624	1	l.	l.	PROPN
inlawrev-2252	624	2	rev	rev	PROPN
inlawrev-2252	624	3	.	.	PROPN
inlawrev-2252	624	4	37	37	NUM
inlawrev-2252	624	5	,	,	PUNCT
inlawrev-2252	624	6	40	40	NUM
inlawrev-2252	624	7	(	(	PUNCT
inlawrev-2252	624	8	1974	1974	NUM
inlawrev-2252	624	9	)	)	PUNCT
inlawrev-2252	624	10	.	.	PUNCT
inlawrev-2252	625	1	the	the	DET
inlawrev-2252	625	2	$	$	SYM
inlawrev-2252	625	3	5	5	NUM
inlawrev-2252	625	4	million	million	NUM
inlawrev-2252	625	5	limitation	limitation	NOUN
inlawrev-2252	625	6	of	of	ADP
inlawrev-2252	625	7	section	section	NOUN
inlawrev-2252	625	8	279(axl	279(axl	NUM
inlawrev-2252	625	9	)	)	PUNCT
inlawrev-2252	625	10	is	be	AUX
inlawrev-2252	625	11	reduced	reduce	VERB
inlawrev-2252	625	12	,	,	PUNCT
inlawrev-2252	625	13	however	however	ADV
inlawrev-2252	625	14	,	,	PUNCT
inlawrev-2252	625	15	by	by	ADP
inlawrev-2252	625	16	any	any	DET
inlawrev-2252	625	17	interest	interest	NOUN
inlawrev-2252	625	18	excluded	exclude	VERB
inlawrev-2252	625	19	from	from	ADP
inlawrev-2252	625	20	treatment	treatment	NOUN
inlawrev-2252	625	21	as	as	ADP
inlawrev-2252	625	22	corporate	corporate	ADJ
inlawrev-2252	625	23	acquisition	acquisition	NOUN
inlawrev-2252	625	24	indebtedness	indebtedness	NOUN
inlawrev-2252	625	25	because	because	SCONJ
inlawrev-2252	625	26	the	the	DET
inlawrev-2252	625	27	proceeds	proceed	NOUN
inlawrev-2252	625	28	are	be	AUX
inlawrev-2252	625	29	used	use	VERB
inlawrev-2252	625	30	to	to	PART
inlawrev-2252	625	31	acquire	acquire	VERB
inlawrev-2252	625	32	a	a	DET
inlawrev-2252	625	33	foreign	foreign	ADJ
inlawrev-2252	625	34	corporation	corporation	NOUN
inlawrev-2252	625	35	.	.	PUNCT
inlawrev-2252	626	1	treas	treas	PROPN
inlawrev-2252	626	2	.	.	PUNCT
inlawrev-2252	627	1	reg	reg	PROPN
inlawrev-2252	627	2	.	.	PUNCT
inlawrev-2252	628	1	§	§	PROPN
inlawrev-2252	628	2	1.279	1.279	NUM
inlawrev-2252	628	3	-	-	SYM
inlawrev-2252	628	4	3(g	3(g	NUM
inlawrev-2252	628	5	)	)	PUNCT
inlawrev-2252	628	6	(	(	PUNCT
inlawrev-2252	628	7	1973	1973	NUM
inlawrev-2252	628	8	)	)	PUNCT
inlawrev-2252	628	9	.	.	PUNCT
inlawrev-2252	629	1	138i.r.c	138i.r.c	PROPN
inlawrev-2252	629	2	.	.	PUNCT
inlawrev-2252	630	1	§	§	PROPN
inlawrev-2252	630	2	279(g	279(g	PROPN
inlawrev-2252	630	3	)	)	PUNCT
inlawrev-2252	630	4	.	.	PUNCT
inlawrev-2252	631	1	139	139	NUM
inlawrev-2252	631	2	/	/	SYM
inlawrev-2252	631	3	d	d	NOUN
inlawrev-2252	631	4	;	;	PUNCT
inlawrev-2252	632	1	treas	treas	PROPN
inlawrev-2252	632	2	.	.	PUNCT
inlawrev-2252	633	1	reg	reg	PROPN
inlawrev-2252	633	2	.	.	PUNCT
inlawrev-2252	634	1	§	§	PROPN
inlawrev-2252	634	2	1.279	1.279	NUM
inlawrev-2252	634	3	-	-	SYM
inlawrev-2252	634	4	3(b	3(b	NUM
inlawrev-2252	634	5	)	)	PUNCT
inlawrev-2252	634	6	(	(	PUNCT
inlawrev-2252	634	7	1973	1973	NUM
inlawrev-2252	634	8	)	)	PUNCT
inlawrev-2252	634	9	.	.	PUNCT
inlawrev-2252	635	1	see	see	VERB
inlawrev-2252	635	2	i	i	PRON
inlawrev-2252	635	3	d.	d.	PROPN
inlawrev-2252	635	4	§	§	PROPN
inlawrev-2252	635	5	1.279	1.279	NUM
inlawrev-2252	635	6	-	-	SYM
inlawrev-2252	635	7	6	6	NUM
inlawrev-2252	635	8	(	(	PUNCT
inlawrev-2252	635	9	1973	1973	NUM
inlawrev-2252	635	10	)	)	PUNCT
inlawrev-2252	635	11	for	for	ADP
inlawrev-2252	635	12	required	require	VERB
inlawrev-2252	635	13	adjustments	adjustment	NOUN
inlawrev-2252	635	14	in	in	ADP
inlawrev-2252	635	15	determining	determine	VERB
inlawrev-2252	635	16	basis	basis	NOUN
inlawrev-2252	635	17	,	,	PUNCT
inlawrev-2252	635	18	aggregate	aggregate	ADJ
inlawrev-2252	635	19	money	money	NOUN
inlawrev-2252	635	20	,	,	PUNCT
inlawrev-2252	635	21	and	and	CCONJ
inlawrev-2252	635	22	assets	asset	NOUN
inlawrev-2252	635	23	of	of	ADP
inlawrev-2252	635	24	an	an	DET
inlawrev-2252	635	25	affiliated	affiliated	ADJ
inlawrev-2252	635	26	group	group	NOUN
inlawrev-2252	635	27	.	.	PUNCT
inlawrev-2252	636	1	the	the	DET
inlawrev-2252	636	2	statutory	statutory	ADJ
inlawrev-2252	636	3	and	and	CCONJ
inlawrev-2252	636	4	treasury	treasury	NOUN
inlawrev-2252	636	5	regulation	regulation	NOUN
inlawrev-2252	636	6	treatment	treatment	NOUN
inlawrev-2252	636	7	of	of	ADP
inlawrev-2252	636	8	affiliated	affiliated	ADJ
inlawrev-2252	636	9	groups	group	NOUN
inlawrev-2252	636	10	seems	seem	VERB
inlawrev-2252	636	11	to	to	PART
inlawrev-2252	636	12	conform	conform	VERB
inlawrev-2252	636	13	with	with	ADP
inlawrev-2252	636	14	ownership	ownership	NOUN
inlawrev-2252	636	15	and	and	CCONJ
inlawrev-2252	636	16	control	control	NOUN
inlawrev-2252	636	17	realities	reality	NOUN
inlawrev-2252	636	18	in	in	ADP
inlawrev-2252	636	19	this	this	DET
inlawrev-2252	636	20	area	area	NOUN
inlawrev-2252	636	21	.	.	PUNCT
inlawrev-2252	637	1	140i.r.c	140i.r.c	NUM
inlawrev-2252	637	2	.	.	PUNCT
inlawrev-2252	638	1	§	§	PROPN
inlawrev-2252	638	2	279(h)(1	279(h)(1	NUM
inlawrev-2252	638	3	)	)	PUNCT
inlawrev-2252	638	4	.	.	PUNCT
inlawrev-2252	639	1	141	141	NUM
inlawrev-2252	639	2	m	m	PROPN
inlawrev-2252	639	3	§	§	NOUN
inlawrev-2252	639	4	279(h)(2	279(h)(2	NUM
inlawrev-2252	639	5	)	)	PUNCT
inlawrev-2252	639	6	.	.	PUNCT
inlawrev-2252	640	1	1977	1977	NUM
inlawrev-2252	640	2	]	]	PUNCT
inlawrev-2252	640	3	taxation	taxation	NOUN
inlawrev-2252	640	4	of	of	ADP
inlawrev-2252	640	5	i\terest	i\terest	NOUN
inlawrev-2252	640	6	-	-	PUNCT
inlawrev-2252	640	7	on	on	ADP
inlawrev-2252	640	8	-	-	PUNCT
inlawrev-2252	640	9	indebtkdness	indebtkdness	VERB
inlawrev-2252	640	10	445	445	NUM
inlawrev-2252	640	11	acquisition	acquisition	NOUN
inlawrev-2252	640	12	of	of	ADP
inlawrev-2252	640	13	stock	stock	NOUN
inlawrev-2252	640	14	or	or	CCONJ
inlawrev-2252	640	15	assets	asset	NOUN
inlawrev-2252	640	16	.	.	PUNCT
inlawrev-2252	641	1	the	the	DET
inlawrev-2252	641	2	exemption	exemption	NOUN
inlawrev-2252	641	3	is	be	AUX
inlawrev-2252	641	4	applicable	applicable	ADJ
inlawrev-2252	641	5	if	if	SCONJ
inlawrev-2252	641	6	the	the	DET
inlawrev-2252	641	7	acquisition	acquisition	NOUN
inlawrev-2252	641	8	is	be	AUX
inlawrev-2252	641	9	made	make	VERB
inlawrev-2252	641	10	pursuant	pursuant	ADJ
inlawrev-2252	641	11	to	to	ADP
inlawrev-2252	641	12	a	a	DET
inlawrev-2252	641	13	binding	bind	VERB
inlawrev-2252	641	14	written	write	VERB
inlawrev-2252	641	15	contract	contract	NOUN
inlawrev-2252	641	16	in	in	ADP
inlawrev-2252	641	17	effect	effect	NOUN
inlawrev-2252	641	18	on	on	ADP
inlawrev-2252	641	19	october	october	PROPN
inlawrev-2252	641	20	9	9	NUM
inlawrev-2252	641	21	,	,	PUNCT
inlawrev-2252	641	22	1969	1969	NUM
inlawrev-2252	641	23	and	and	CCONJ
inlawrev-2252	641	24	at	at	ADP
inlawrev-2252	641	25	all	all	DET
inlawrev-2252	641	26	times	time	NOUN
inlawrev-2252	641	27	thereafter	thereafter	ADV
inlawrev-2252	641	28	before	before	ADP
inlawrev-2252	641	29	acquisition	acquisition	NOUN
inlawrev-2252	641	30	,	,	PUNCT
inlawrev-2252	641	31	or	or	CCONJ
inlawrev-2252	641	32	if	if	SCONJ
inlawrev-2252	641	33	the	the	DET
inlawrev-2252	641	34	acquiring	acquire	VERB
inlawrev-2252	641	35	corporation	corporation	NOUN
inlawrev-2252	641	36	owned	own	VERB
inlawrev-2252	641	37	at	at	ADP
inlawrev-2252	641	38	least	least	ADV
inlawrev-2252	641	39	50	50	NUM
inlawrev-2252	641	40	%	%	NOUN
inlawrev-2252	641	41	of	of	ADP
inlawrev-2252	641	42	the	the	DET
inlawrev-2252	641	43	acquired	acquire	VERB
inlawrev-2252	641	44	corporation	corporation	NOUN
inlawrev-2252	641	45	's	's	PART
inlawrev-2252	641	46	stock	stock	NOUN
inlawrev-2252	641	47	on	on	ADP
inlawrev-2252	641	48	october	october	PROPN
inlawrev-2252	641	49	9	9	NUM
inlawrev-2252	641	50	,	,	PUNCT
inlawrev-2252	641	51	1969	1969	NUM
inlawrev-2252	641	52	and	and	CCONJ
inlawrev-2252	641	53	at	at	ADP
inlawrev-2252	641	54	all	all	DET
inlawrev-2252	641	55	times	time	NOUN
inlawrev-2252	641	56	thereafter	thereafter	ADV
inlawrev-2252	641	57	.	.	PUNCT
inlawrev-2252	642	1	^^^	^^^	NOUN
inlawrev-2252	642	2	jf	jf	PROPN
inlawrev-2252	642	3	obligations	obligation	NOUN
inlawrev-2252	642	4	are	be	AUX
inlawrev-2252	642	5	issued	issue	VERB
inlawrev-2252	642	6	to	to	PART
inlawrev-2252	642	7	purchase	purchase	VERB
inlawrev-2252	642	8	an	an	DET
inlawrev-2252	642	9	amount	amount	NOUN
inlawrev-2252	642	10	of	of	ADP
inlawrev-2252	642	11	stock	stock	NOUN
inlawrev-2252	642	12	greater	great	ADJ
inlawrev-2252	642	13	than	than	ADP
inlawrev-2252	642	14	that	that	PRON
inlawrev-2252	642	15	needed	need	VERB
inlawrev-2252	642	16	to	to	PART
inlawrev-2252	642	17	acquire	acquire	VERB
inlawrev-2252	642	18	80	80	NUM
inlawrev-2252	642	19	%	%	NOUN
inlawrev-2252	642	20	control	control	NOUN
inlawrev-2252	642	21	,	,	PUNCT
inlawrev-2252	642	22	only	only	ADV
inlawrev-2252	642	23	the	the	DET
inlawrev-2252	642	24	proportionate	proportionate	ADJ
inlawrev-2252	642	25	part	part	NOUN
inlawrev-2252	642	26	of	of	ADP
inlawrev-2252	642	27	the	the	DET
inlawrev-2252	642	28	obligations	obligation	NOUN
inlawrev-2252	642	29	required	require	VERB
inlawrev-2252	642	30	for	for	ADP
inlawrev-2252	642	31	the	the	DET
inlawrev-2252	642	32	acquisition	acquisition	NOUN
inlawrev-2252	642	33	of	of	ADP
inlawrev-2252	642	34	the	the	DET
inlawrev-2252	642	35	amount	amount	NOUN
inlawrev-2252	642	36	of	of	ADP
inlawrev-2252	642	37	stock	stock	NOUN
inlawrev-2252	642	38	necessary	necessary	ADJ
inlawrev-2252	642	39	for	for	ADP
inlawrev-2252	642	40	control	control	NOUN
inlawrev-2252	642	41	is	be	AUX
inlawrev-2252	642	42	to	to	PART
inlawrev-2252	642	43	be	be	AUX
inlawrev-2252	642	44	eligible	eligible	ADJ
inlawrev-2252	642	45	for	for	ADP
inlawrev-2252	642	46	this	this	DET
inlawrev-2252	642	47	treatment	treatment	NOUN
inlawrev-2252	642	48	.	.	PUNCT
inlawrev-2252	643	1	^^^	^^^	NOUN
inlawrev-2252	643	2	0	0	X
inlawrev-2252	643	3	.	.	PUNCT
inlawrev-2252	643	4	effect	effect	NOUN
inlawrev-2252	643	5	of	of	ADP
inlawrev-2252	643	6	issuer	issuer	ADJ
inlawrev-2252	643	7	designation	designation	NOUN
inlawrev-2252	643	8	of	of	ADP
inlawrev-2252	643	9	"	"	PUNCT
inlawrev-2252	643	10	debt	debt	NOUN
inlawrev-2252	643	11	"	"	PUNCT
inlawrev-2252	643	12	section	section	NOUN
inlawrev-2252	643	13	279(j	279(j	PROPN
inlawrev-2252	643	14	)	)	PUNCT
inlawrev-2252	643	15	provides	provide	VERB
inlawrev-2252	643	16	that	that	DET
inlawrev-2252	643	17	designation	designation	NOUN
inlawrev-2252	643	18	by	by	ADP
inlawrev-2252	643	19	an	an	DET
inlawrev-2252	643	20	issuer	issuer	NOUN
inlawrev-2252	643	21	of	of	ADP
inlawrev-2252	643	22	an	an	DET
inlawrev-2252	643	23	instrument	instrument	NOUN
inlawrev-2252	643	24	as	as	ADP
inlawrev-2252	643	25	a	a	DET
inlawrev-2252	643	26	bond	bond	NOUN
inlawrev-2252	643	27	,	,	PUNCT
inlawrev-2252	643	28	debenture	debenture	NOUN
inlawrev-2252	643	29	,	,	PUNCT
inlawrev-2252	643	30	note	note	NOUN
inlawrev-2252	643	31	,	,	PUNCT
inlawrev-2252	643	32	certificate	certificate	NOUN
inlawrev-2252	643	33	,	,	PUNCT
inlawrev-2252	643	34	or	or	CCONJ
inlawrev-2252	643	35	other	other	ADJ
inlawrev-2252	643	36	evidence	evidence	NOUN
inlawrev-2252	643	37	of	of	ADP
inlawrev-2252	643	38	indebtedness	indebtedness	NOUN
inlawrev-2252	643	39	is	be	AUX
inlawrev-2252	643	40	not	not	PART
inlawrev-2252	643	41	controlling	control	VERB
inlawrev-2252	643	42	in	in	ADP
inlawrev-2252	643	43	applying	apply	VERB
inlawrev-2252	643	44	other	other	ADJ
inlawrev-2252	643	45	provisions	provision	NOUN
inlawrev-2252	643	46	of	of	ADP
inlawrev-2252	643	47	the	the	DET
inlawrev-2252	643	48	code	code	NOUN
inlawrev-2252	643	49	to	to	ADP
inlawrev-2252	643	50	these	these	DET
inlawrev-2252	643	51	instruments	instrument	NOUN
inlawrev-2252	643	52	.	.	PUNCT
inlawrev-2252	644	1	section	section	NOUN
inlawrev-2252	644	2	385	385	NUM
inlawrev-2252	644	3	authorizes	authorize	VERB
inlawrev-2252	644	4	the	the	DET
inlawrev-2252	644	5	secretary	secretary	NOUN
inlawrev-2252	644	6	to	to	PART
inlawrev-2252	644	7	promulgate	promulgate	VERB
inlawrev-2252	644	8	regulations	regulation	NOUN
inlawrev-2252	644	9	for	for	ADP
inlawrev-2252	644	10	the	the	DET
inlawrev-2252	644	11	determination	determination	NOUN
inlawrev-2252	644	12	of	of	ADP
inlawrev-2252	644	13	whether	whether	SCONJ
inlawrev-2252	644	14	a	a	DET
inlawrev-2252	644	15	corporate	corporate	ADJ
inlawrev-2252	644	16	interest	interest	NOUN
inlawrev-2252	644	17	constitutes	constitute	VERB
inlawrev-2252	644	18	stock	stock	NOUN
inlawrev-2252	644	19	.	.	PUNCT
inlawrev-2252	645	1	accordingly	accordingly	ADV
inlawrev-2252	645	2	,	,	PUNCT
inlawrev-2252	645	3	treasury	treasury	PROPN
inlawrev-2252	645	4	regulations	regulation	NOUN
inlawrev-2252	645	5	provide	provide	VERB
inlawrev-2252	645	6	that	that	SCONJ
inlawrev-2252	645	7	an	an	DET
inlawrev-2252	645	8	instrument	instrument	NOUN
inlawrev-2252	645	9	,	,	PUNCT
inlawrev-2252	645	10	the	the	DET
inlawrev-2252	645	11	interest	interest	NOUN
inlawrev-2252	645	12	on	on	ADP
inlawrev-2252	645	13	which	which	PRON
inlawrev-2252	645	14	is	be	AUX
inlawrev-2252	645	15	"	"	PUNCT
inlawrev-2252	645	16	not	not	PART
inlawrev-2252	645	17	subject	subject	ADJ
inlawrev-2252	645	18	to	to	ADP
inlawrev-2252	645	19	disallowance	disallowance	NOUN
inlawrev-2252	645	20	under	under	ADP
inlawrev-2252	645	21	section	section	NOUN
inlawrev-2252	645	22	279	279	NUM
inlawrev-2252	645	23	"	"	PUNCT
inlawrev-2252	645	24	may	may	AUX
inlawrev-2252	645	25	constitute	constitute	VERB
inlawrev-2252	645	26	a	a	DET
inlawrev-2252	645	27	stock	stock	NOUN
inlawrev-2252	645	28	interest	interest	NOUN
inlawrev-2252	645	29	under	under	ADP
inlawrev-2252	645	30	section	section	NOUN
inlawrev-2252	645	31	385	385	NUM
inlawrev-2252	645	32	,	,	PUNCT
inlawrev-2252	645	33	thereby	thereby	ADV
inlawrev-2252	645	34	resulting	result	VERB
inlawrev-2252	645	35	in	in	ADP
inlawrev-2252	645	36	disallowance.^^	disallowance.^^	NOUN
inlawrev-2252	645	37	'	'	PROPN
inlawrev-2252	645	38	*	*	PUNCT
inlawrev-2252	645	39	since	since	SCONJ
inlawrev-2252	645	40	a	a	DET
inlawrev-2252	645	41	debt	debt	NOUN
inlawrev-2252	645	42	arises	arise	VERB
inlawrev-2252	645	43	from	from	ADP
inlawrev-2252	645	44	an	an	DET
inlawrev-2252	645	45	executed	execute	VERB
inlawrev-2252	645	46	contract	contract	NOUN
inlawrev-2252	645	47	,	,	PUNCT
inlawrev-2252	645	48	it	it	PRON
inlawrev-2252	645	49	is	be	AUX
inlawrev-2252	645	50	difficult	difficult	ADJ
inlawrev-2252	645	51	to	to	PART
inlawrev-2252	645	52	understand	understand	VERB
inlawrev-2252	645	53	how	how	SCONJ
inlawrev-2252	645	54	the	the	DET
inlawrev-2252	645	55	treasury	treasury	NOUN
inlawrev-2252	645	56	could	could	AUX
inlawrev-2252	645	57	,	,	PUNCT
inlawrev-2252	645	58	prior	prior	ADV
inlawrev-2252	645	59	to	to	ADP
inlawrev-2252	645	60	consummation	consummation	NOUN
inlawrev-2252	645	61	of	of	ADP
inlawrev-2252	645	62	an	an	DET
inlawrev-2252	645	63	acquisition	acquisition	NOUN
inlawrev-2252	645	64	agreement	agreement	NOUN
inlawrev-2252	645	65	,	,	PUNCT
inlawrev-2252	645	66	give	give	VERB
inlawrev-2252	645	67	a	a	DET
inlawrev-2252	645	68	ruling	ruling	NOUN
inlawrev-2252	645	69	on	on	ADP
inlawrev-2252	645	70	whether	whether	SCONJ
inlawrev-2252	645	71	an	an	DET
inlawrev-2252	645	72	instrument	instrument	NOUN
inlawrev-2252	645	73	is	be	AUX
inlawrev-2252	645	74	debt	debt	NOUN
inlawrev-2252	645	75	or	or	CCONJ
inlawrev-2252	645	76	equity	equity	NOUN
inlawrev-2252	645	77	.	.	PUNCT
inlawrev-2252	646	1	assuming	assume	VERB
inlawrev-2252	646	2	such	such	DET
inlawrev-2252	646	3	a	a	DET
inlawrev-2252	646	4	determination	determination	NOUN
inlawrev-2252	646	5	could	could	AUX
inlawrev-2252	646	6	be	be	AUX
inlawrev-2252	646	7	made	make	VERB
inlawrev-2252	646	8	,	,	PUNCT
inlawrev-2252	646	9	section	section	NOUN
inlawrev-2252	646	10	385	385	NUM
inlawrev-2252	646	11	controls	control	NOUN
inlawrev-2252	646	12	section	section	NOUN
inlawrev-2252	646	13	279	279	NUM
inlawrev-2252	646	14	characterization	characterization	NOUN
inlawrev-2252	646	15	and	and	CCONJ
inlawrev-2252	646	16	confusion	confusion	NOUN
inlawrev-2252	646	17	is	be	AUX
inlawrev-2252	646	18	likely	likely	ADJ
inlawrev-2252	646	19	,	,	PUNCT
inlawrev-2252	646	20	especially	especially	ADV
inlawrev-2252	646	21	when	when	SCONJ
inlawrev-2252	646	22	the	the	DET
inlawrev-2252	646	23	nature	nature	NOUN
inlawrev-2252	646	24	of	of	ADP
inlawrev-2252	646	25	the	the	DET
inlawrev-2252	646	26	obligation	obligation	NOUN
inlawrev-2252	646	27	is	be	AUX
inlawrev-2252	646	28	changed	change	VERB
inlawrev-2252	646	29	after	after	SCONJ
inlawrev-2252	646	30	an	an	DET
inlawrev-2252	646	31	initial	initial	ADJ
inlawrev-2252	646	32	determination	determination	NOUN
inlawrev-2252	646	33	has	have	AUX
inlawrev-2252	646	34	been	be	AUX
inlawrev-2252	646	35	made	make	VERB
inlawrev-2252	646	36	under	under	ADP
inlawrev-2252	646	37	section	section	NOUN
inlawrev-2252	646	38	385	385	NUM
inlawrev-2252	646	39	.	.	PUNCT
inlawrev-2252	646	40	^"^^	^"^^	NOUN
inlawrev-2252	646	41	perhaps	perhaps	ADV
inlawrev-2252	646	42	when	when	SCONJ
inlawrev-2252	646	43	final	final	ADJ
inlawrev-2252	646	44	regulations	regulation	NOUN
inlawrev-2252	646	45	are	be	AUX
inlawrev-2252	646	46	issued	issue	VERB
inlawrev-2252	646	47	under	under	ADP
inlawrev-2252	646	48	section	section	NOUN
inlawrev-2252	646	49	385	385	NUM
inlawrev-2252	646	50	,	,	PUNCT
inlawrev-2252	646	51	these	these	DET
inlawrev-2252	646	52	questions	question	NOUN
inlawrev-2252	646	53	may	may	AUX
inlawrev-2252	646	54	be	be	AUX
inlawrev-2252	646	55	resolved	resolve	VERB
inlawrev-2252	646	56	.	.	PUNCT
inlawrev-2252	647	1	v.	v.	ADP
inlawrev-2252	647	2	legislative	legislative	ADJ
inlawrev-2252	647	3	inadequacies	inadequacy	NOUN
inlawrev-2252	647	4	of	of	ADP
inlawrev-2252	647	5	section	section	NOUN
inlawrev-2252	647	6	279	279	NUM
inlawrev-2252	647	7	the	the	DET
inlawrev-2252	647	8	enactment	enactment	NOUN
inlawrev-2252	647	9	of	of	ADP
inlawrev-2252	647	10	section	section	NOUN
inlawrev-2252	647	11	279	279	NUM
inlawrev-2252	647	12	will	will	AUX
inlawrev-2252	647	13	not	not	PART
inlawrev-2252	647	14	,	,	PUNCT
inlawrev-2252	647	15	of	of	ADP
inlawrev-2252	647	16	course	course	NOUN
inlawrev-2252	647	17	,	,	PUNCT
inlawrev-2252	647	18	remedy	remedy	VERB
inlawrev-2252	647	19	the	the	DET
inlawrev-2252	647	20	inabilities	inability	NOUN
inlawrev-2252	647	21	of	of	ADP
inlawrev-2252	647	22	the	the	DET
inlawrev-2252	647	23	antitrust	antitrust	ADJ
inlawrev-2252	647	24	laws	law	NOUN
inlawrev-2252	647	25	to	to	PART
inlawrev-2252	647	26	limit	limit	VERB
inlawrev-2252	647	27	industrial	industrial	ADJ
inlawrev-2252	647	28	asset	asset	NOUN
inlawrev-2252	647	29	concentration.^'*^	concentration.^'*^	NOUN
inlawrev-2252	647	30	the	the	DET
inlawrev-2252	647	31	statute	statute	NOUN
inlawrev-2252	647	32	's	's	PART
inlawrev-2252	647	33	purpose	purpose	NOUN
inlawrev-2252	647	34	is	be	AUX
inlawrev-2252	647	35	to	to	PART
inlawrev-2252	647	36	provide	provide	VERB
inlawrev-2252	647	37	less	less	ADJ
inlawrev-2252	647	38	tax	tax	NOUN
inlawrev-2252	647	39	subsidy	subsidy	NOUN
inlawrev-2252	647	40	for	for	ADP
inlawrev-2252	647	41	corporate	corporate	ADJ
inlawrev-2252	647	42	acquisitions.^'*'^	acquisitions.^'*'^	NOUN
inlawrev-2252	647	43	for	for	ADP
inlawrev-2252	647	44	this	this	DET
inlawrev-2252	647	45	purpose	purpose	NOUN
inlawrev-2252	647	46	,	,	PUNCT
inlawrev-2252	647	47	the	the	DET
inlawrev-2252	647	48	statute	statute	NOUN
inlawrev-2252	647	49	is	be	AUX
inlawrev-2252	647	50	arguably	arguably	ADV
inlawrev-2252	647	51	too	too	ADV
inlawrev-2252	647	52	narrow	narrow	ADJ
inlawrev-2252	647	53	in	in	ADP
inlawrev-2252	647	54	scope	scope	NOUN
inlawrev-2252	647	55	in	in	ADP
inlawrev-2252	647	56	comparison	comparison	NOUN
inlawrev-2252	647	57	with	with	ADP
inlawrev-2252	647	58	its	its	PRON
inlawrev-2252	647	59	proposed	propose	VERB
inlawrev-2252	647	60	predecessor	predecessor	NOUN
inlawrev-2252	647	61	,	,	PUNCT
inlawrev-2252	647	62	h.r	h.r	PROPN
inlawrev-2252	647	63	.	.	PROPN
inlawrev-2252	647	64	7489	7489	NUM
inlawrev-2252	647	65	.	.	PUNCT
inlawrev-2252	648	1	in	in	ADP
inlawrev-2252	648	2	substance	substance	NOUN
inlawrev-2252	648	3	,	,	PUNCT
inlawrev-2252	648	4	section	section	NOUN
inlawrev-2252	648	5	279	279	NUM
inlawrev-2252	648	6	has	have	VERB
inlawrev-2252	648	7	little	little	ADJ
inlawrev-2252	648	8	effect	effect	NOUN
inlawrev-2252	648	9	on	on	ADP
inlawrev-2252	648	10	other	other	ADJ
inlawrev-2252	648	11	inadequacies	inadequacy	NOUN
inlawrev-2252	648	12	i*2	i*2	PROPN
inlawrev-2252	648	13	/	/	SYM
inlawrev-2252	648	14	d	d	PROPN
inlawrev-2252	648	15	§	§	PROPN
inlawrev-2252	648	16	279(i	279(i	PROPN
inlawrev-2252	648	17	)	)	PUNCT
inlawrev-2252	648	18	.	.	PUNCT
inlawrev-2252	649	1	'	'	PUNCT
inlawrev-2252	650	1	^^s	^^s	PROPN
inlawrev-2252	650	2	.	.	PUNCT
inlawrev-2252	651	1	rep	rep	PROPN
inlawrev-2252	651	2	.	.	PROPN
inlawrev-2252	651	3	no	no	PROPN
inlawrev-2252	651	4	.	.	PROPN
inlawrev-2252	651	5	552	552	NUM
inlawrev-2252	651	6	,	,	PUNCT
inlawrev-2252	651	7	supra	supra	PROPN
inlawrev-2252	651	8	note	note	NOUN
inlawrev-2252	651	9	67	67	NUM
inlawrev-2252	651	10	,	,	PUNCT
inlawrev-2252	651	11	at	at	ADP
inlawrev-2252	651	12	144	144	NUM
inlawrev-2252	651	13	.	.	PUNCT
inlawrev-2252	652	1	i44treas	i44trea	NOUN
inlawrev-2252	652	2	.	.	PUNCT
inlawrev-2252	653	1	reg	reg	NOUN
inlawrev-2252	653	2	.	.	PUNCT
inlawrev-2252	654	1	§	§	PROPN
inlawrev-2252	654	2	1.279	1.279	NUM
inlawrev-2252	654	3	-	-	SYM
inlawrev-2252	654	4	7	7	NUM
inlawrev-2252	654	5	(	(	PUNCT
inlawrev-2252	654	6	1973	1973	NUM
inlawrev-2252	654	7	)	)	PUNCT
inlawrev-2252	654	8	.	.	PUNCT
inlawrev-2252	655	1	thus	thus	ADV
inlawrev-2252	655	2	,	,	PUNCT
inlawrev-2252	655	3	a	a	DET
inlawrev-2252	655	4	determination	determination	NOUN
inlawrev-2252	655	5	under	under	ADP
inlawrev-2252	655	6	i.r.c	i.r.c	NOUN
inlawrev-2252	655	7	.	.	PUNCT
inlawrev-2252	656	1	§	§	PROPN
inlawrev-2252	656	2	385	385	NUM
inlawrev-2252	656	3	controls	control	VERB
inlawrev-2252	656	4	the	the	DET
inlawrev-2252	656	5	literal	literal	ADJ
inlawrev-2252	656	6	provisions	provision	NOUN
inlawrev-2252	656	7	of	of	ADP
inlawrev-2252	656	8	section	section	NOUN
inlawrev-2252	656	9	279	279	NUM
inlawrev-2252	656	10	.	.	PUNCT
inlawrev-2252	657	1	^*^see	^*^see	PROPN
inlawrev-2252	657	2	bittker	bittker	PROPN
inlawrev-2252	657	3	&	&	CCONJ
inlawrev-2252	657	4	eustice	eustice	PROPN
inlawrev-2252	657	5	,	,	PUNCT
inlawrev-2252	657	6	supra	supra	PROPN
inlawrev-2252	657	7	note	note	NOUN
inlawrev-2252	657	8	10	10	NUM
inlawrev-2252	657	9	,	,	PUNCT
inlawrev-2252	657	10	at	at	ADP
inlawrev-2252	657	11	4	4	NUM
inlawrev-2252	657	12	-	-	SYM
inlawrev-2252	657	13	19	19	NUM
inlawrev-2252	657	14	&	&	CCONJ
inlawrev-2252	657	15	n.39	n.39	PROPN
inlawrev-2252	657	16	.	.	PROPN
inlawrev-2252	657	17	^*^see	^*^see	PROPN
inlawrev-2252	657	18	text	text	NOUN
inlawrev-2252	657	19	accompanying	accompany	VERB
inlawrev-2252	657	20	notes	note	NOUN
inlawrev-2252	657	21	27	27	NUM
inlawrev-2252	657	22	-	-	SYM
inlawrev-2252	657	23	30	30	NUM
inlawrev-2252	657	24	supra	supra	NOUN
inlawrev-2252	657	25	.	.	PUNCT
inlawrev-2252	658	1	^*''see	^*''see	PROPN
inlawrev-2252	658	2	text	text	NOUN
inlawrev-2252	658	3	accompanying	accompany	VERB
inlawrev-2252	658	4	notes	note	NOUN
inlawrev-2252	658	5	39	39	NUM
inlawrev-2252	658	6	-	-	SYM
inlawrev-2252	658	7	41	41	NUM
inlawrev-2252	658	8	supra	supra	NOUN
inlawrev-2252	658	9	.	.	PUNCT
inlawrev-2252	659	1	446	446	NUM
inlawrev-2252	659	2	indiana	indiana	PROPN
inlawrev-2252	659	3	law	law	PROPN
inlawrev-2252	659	4	review	review	NOUN
inlawrev-2252	659	5	[	[	X
inlawrev-2252	659	6	vol	vol	NOUN
inlawrev-2252	659	7	.	.	PUNCT
inlawrev-2252	659	8	10:419	10:419	NUM
inlawrev-2252	659	9	of	of	ADP
inlawrev-2252	659	10	the	the	DET
inlawrev-2252	659	11	code	code	NOUN
inlawrev-2252	659	12	which	which	PRON
inlawrev-2252	659	13	continue	continue	VERB
inlawrev-2252	659	14	to	to	PART
inlawrev-2252	659	15	provide	provide	VERB
inlawrev-2252	659	16	tax	tax	NOUN
inlawrev-2252	659	17	subsidies	subsidy	NOUN
inlawrev-2252	659	18	for	for	ADP
inlawrev-2252	659	19	corporate	corporate	ADJ
inlawrev-2252	659	20	acquisitions.!^^	acquisitions.!^^	NOUN
inlawrev-2252	659	21	at	at	ADP
inlawrev-2252	659	22	best	well	ADV
inlawrev-2252	659	23	,	,	PUNCT
inlawrev-2252	659	24	the	the	DET
inlawrev-2252	659	25	section	section	NOUN
inlawrev-2252	659	26	constitutes	constitute	VERB
inlawrev-2252	659	27	a	a	DET
inlawrev-2252	659	28	patchwork	patchwork	NOUN
inlawrev-2252	659	29	remedy	remedy	NOUN
inlawrev-2252	659	30	and	and	CCONJ
inlawrev-2252	659	31	affects	affect	VERB
inlawrev-2252	659	32	only	only	ADV
inlawrev-2252	659	33	taxable	taxable	ADJ
inlawrev-2252	659	34	,	,	PUNCT
inlawrev-2252	659	35	noncontrol	noncontrol	NOUN
inlawrev-2252	659	36	acquisitions	acquisition	NOUN
inlawrev-2252	659	37	.	.	PUNCT
inlawrev-2252	660	1	as	as	ADV
inlawrev-2252	660	2	long	long	ADV
inlawrev-2252	660	3	as	as	SCONJ
inlawrev-2252	660	4	acquiring	acquire	VERB
inlawrev-2252	660	5	corporations	corporation	NOUN
inlawrev-2252	660	6	do	do	AUX
inlawrev-2252	660	7	not	not	PART
inlawrev-2252	660	8	attempt	attempt	VERB
inlawrev-2252	660	9	to	to	PART
inlawrev-2252	660	10	acquire	acquire	VERB
inlawrev-2252	660	11	large	large	ADJ
inlawrev-2252	660	12	corporations	corporation	NOUN
inlawrev-2252	660	13	,	,	PUNCT
inlawrev-2252	660	14	the	the	DET
inlawrev-2252	660	15	acquiring	acquire	VERB
inlawrev-2252	660	16	firm	firm	NOUN
inlawrev-2252	660	17	still	still	ADV
inlawrev-2252	660	18	has	have	VERB
inlawrev-2252	660	19	the	the	DET
inlawrev-2252	660	20	opportunity	opportunity	NOUN
inlawrev-2252	660	21	to	to	PART
inlawrev-2252	660	22	deduct	deduct	VERB
inlawrev-2252	660	23	interest	interest	NOUN
inlawrev-2252	660	24	payments	payment	NOUN
inlawrev-2252	660	25	incurred	incur	VERB
inlawrev-2252	660	26	in	in	ADP
inlawrev-2252	660	27	financing	financing	NOUN
inlawrev-2252	660	28	acquisitions	acquisition	NOUN
inlawrev-2252	660	29	of	of	ADP
inlawrev-2252	660	30	smaller	small	ADJ
inlawrev-2252	660	31	companies	company	NOUN
inlawrev-2252	660	32	.	.	PUNCT
inlawrev-2252	661	1	the	the	DET
inlawrev-2252	661	2	socalled	socalled	ADJ
inlawrev-2252	661	3	financial	financial	ADJ
inlawrev-2252	661	4	"	"	PUNCT
inlawrev-2252	661	5	highflyers	highflyer	NOUN
inlawrev-2252	661	6	"	"	PUNCT
inlawrev-2252	661	7	will	will	AUX
inlawrev-2252	661	8	still	still	ADV
inlawrev-2252	661	9	be	be	AUX
inlawrev-2252	661	10	able	able	ADJ
inlawrev-2252	661	11	to	to	PART
inlawrev-2252	661	12	deduct	deduct	VERB
inlawrev-2252	661	13	interest	interest	NOUN
inlawrev-2252	661	14	payments	payment	NOUN
inlawrev-2252	661	15	of	of	ADP
inlawrev-2252	661	16	up	up	ADP
inlawrev-2252	661	17	to	to	PART
inlawrev-2252	661	18	$	$	SYM
inlawrev-2252	661	19	5	5	NUM
inlawrev-2252	661	20	million	million	NUM
inlawrev-2252	661	21	on	on	ADP
inlawrev-2252	661	22	"	"	PUNCT
inlawrev-2252	661	23	acquisition	acquisition	NOUN
inlawrev-2252	661	24	indebtedness	indebtedness	NOUN
inlawrev-2252	661	25	,	,	PUNCT
inlawrev-2252	661	26	"	"	PUNCT
inlawrev-2252	661	27	thereby	thereby	ADV
inlawrev-2252	661	28	enabling	enable	VERB
inlawrev-2252	661	29	them	they	PRON
inlawrev-2252	661	30	to	to	PART
inlawrev-2252	661	31	issue	issue	VERB
inlawrev-2252	661	32	$	$	SYM
inlawrev-2252	661	33	60	60	NUM
inlawrev-2252	661	34	to	to	PART
inlawrev-2252	661	35	$	$	SYM
inlawrev-2252	661	36	70	70	NUM
inlawrev-2252	661	37	million	million	NUM
inlawrev-2252	661	38	of	of	ADP
inlawrev-2252	661	39	debt	debt	NOUN
inlawrev-2252	661	40	in	in	ADP
inlawrev-2252	661	41	order	order	NOUN
inlawrev-2252	661	42	to	to	PART
inlawrev-2252	661	43	finance	finance	VERB
inlawrev-2252	661	44	an	an	DET
inlawrev-2252	661	45	acquisition	acquisition	NOUN
inlawrev-2252	661	46	.	.	PUNCT
inlawrev-2252	662	1	i'^^	i'^^	VERB
inlawrev-2252	662	2	the	the	DET
inlawrev-2252	662	3	traditional	traditional	ADJ
inlawrev-2252	662	4	debt	debt	NOUN
inlawrev-2252	662	5	vs.	vs.	ADP
inlawrev-2252	662	6	equity	equity	NOUN
inlawrev-2252	662	7	classification	classification	NOUN
inlawrev-2252	662	8	problem	problem	NOUN
inlawrev-2252	662	9	,	,	PUNCT
inlawrev-2252	662	10	a	a	DET
inlawrev-2252	662	11	major	major	ADJ
inlawrev-2252	662	12	issue	issue	NOUN
inlawrev-2252	662	13	when	when	SCONJ
inlawrev-2252	662	14	the	the	DET
inlawrev-2252	662	15	legislation	legislation	NOUN
inlawrev-2252	662	16	was	be	AUX
inlawrev-2252	662	17	passed	pass	VERB
inlawrev-2252	662	18	,	,	PUNCT
inlawrev-2252	662	19	is	be	AUX
inlawrev-2252	662	20	not	not	PART
inlawrev-2252	662	21	solved	solve	VERB
inlawrev-2252	662	22	by	by	ADP
inlawrev-2252	662	23	the	the	DET
inlawrev-2252	662	24	new	new	ADJ
inlawrev-2252	662	25	rules	rule	NOUN
inlawrev-2252	662	26	of	of	ADP
inlawrev-2252	662	27	section	section	NOUN
inlawrev-2252	662	28	279	279	NUM
inlawrev-2252	662	29	;	;	PUNCT
inlawrev-2252	662	30	instead	instead	ADV
inlawrev-2252	662	31	,	,	PUNCT
inlawrev-2252	662	32	the	the	DET
inlawrev-2252	662	33	rules	rule	NOUN
inlawrev-2252	662	34	operate	operate	VERB
inlawrev-2252	662	35	in	in	ADP
inlawrev-2252	662	36	addition	addition	NOUN
inlawrev-2252	662	37	to	to	ADP
inlawrev-2252	662	38	the	the	DET
inlawrev-2252	662	39	existing	exist	VERB
inlawrev-2252	662	40	case	case	NOUN
inlawrev-2252	662	41	law	law	NOUN
inlawrev-2252	662	42	principles	principle	NOUN
inlawrev-2252	662	43	and	and	CCONJ
inlawrev-2252	662	44	problems	problem	NOUN
inlawrev-2252	662	45	in	in	ADP
inlawrev-2252	662	46	this	this	DET
inlawrev-2252	662	47	area	area	NOUN
inlawrev-2252	662	48	.	.	PUNCT
inlawrev-2252	663	1	section	section	NOUN
inlawrev-2252	663	2	385	385	NUM
inlawrev-2252	663	3	provides	provide	VERB
inlawrev-2252	663	4	only	only	ADV
inlawrev-2252	663	5	broad	broad	ADJ
inlawrev-2252	663	6	guidelines	guideline	NOUN
inlawrev-2252	663	7	to	to	PART
inlawrev-2252	663	8	be	be	AUX
inlawrev-2252	663	9	used	use	VERB
inlawrev-2252	663	10	by	by	ADP
inlawrev-2252	663	11	the	the	DET
inlawrev-2252	663	12	treasury	treasury	NOUN
inlawrev-2252	663	13	in	in	ADP
inlawrev-2252	663	14	making	make	VERB
inlawrev-2252	663	15	a	a	DET
inlawrev-2252	663	16	determination	determination	NOUN
inlawrev-2252	663	17	of	of	ADP
inlawrev-2252	663	18	what	what	PRON
inlawrev-2252	663	19	constitutes	constitute	VERB
inlawrev-2252	663	20	debt	debt	NOUN
inlawrev-2252	663	21	or	or	CCONJ
inlawrev-2252	663	22	equity	equity	NOUN
inlawrev-2252	663	23	and	and	CCONJ
inlawrev-2252	663	24	,	,	PUNCT
inlawrev-2252	663	25	unfortunately	unfortunately	ADV
inlawrev-2252	663	26	,	,	PUNCT
inlawrev-2252	663	27	defers	defer	VERB
inlawrev-2252	663	28	to	to	ADP
inlawrev-2252	663	29	the	the	DET
inlawrev-2252	663	30	treasury	treasury	NOUN
inlawrev-2252	663	31	the	the	DET
inlawrev-2252	663	32	task	task	NOUN
inlawrev-2252	663	33	of	of	ADP
inlawrev-2252	663	34	formulating	formulate	VERB
inlawrev-2252	663	35	a	a	DET
inlawrev-2252	663	36	clear	clear	ADJ
inlawrev-2252	663	37	definition	definition	NOUN
inlawrev-2252	663	38	of	of	ADP
inlawrev-2252	663	39	debt	debt	NOUN
inlawrev-2252	663	40	and	and	CCONJ
inlawrev-2252	663	41	equity	equity	NOUN
inlawrev-2252	663	42	.	.	PUNCT
inlawrev-2252	664	1	150	150	NUM
inlawrev-2252	664	2	as	as	SCONJ
inlawrev-2252	664	3	matters	matter	NOUN
inlawrev-2252	664	4	now	now	ADV
inlawrev-2252	664	5	stand	stand	VERB
inlawrev-2252	664	6	,	,	PUNCT
inlawrev-2252	664	7	arguably	arguably	ADV
inlawrev-2252	664	8	,	,	PUNCT
inlawrev-2252	664	9	a	a	DET
inlawrev-2252	664	10	corporation	corporation	NOUN
inlawrev-2252	664	11	can	can	AUX
inlawrev-2252	664	12	issue	issue	VERB
inlawrev-2252	664	13	obligations	obligation	NOUN
inlawrev-2252	664	14	not	not	PART
inlawrev-2252	664	15	properly	properly	ADV
inlawrev-2252	664	16	qualifying	qualify	VERB
inlawrev-2252	664	17	as	as	ADP
inlawrev-2252	664	18	debt	debt	NOUN
inlawrev-2252	664	19	and	and	CCONJ
inlawrev-2252	664	20	still	still	ADV
inlawrev-2252	664	21	be	be	AUX
inlawrev-2252	664	22	allowed	allow	VERB
inlawrev-2252	664	23	to	to	PART
inlawrev-2252	664	24	deduct	deduct	VERB
inlawrev-2252	664	25	the	the	DET
inlawrev-2252	664	26	first	first	ADJ
inlawrev-2252	664	27	$	$	SYM
inlawrev-2252	664	28	5	5	NUM
inlawrev-2252	664	29	million	million	NUM
inlawrev-2252	664	30	of	of	ADP
inlawrev-2252	664	31	interest	interest	NOUN
inlawrev-2252	664	32	.	.	PUNCT
inlawrev-2252	665	1	in	in	ADP
inlawrev-2252	665	2	addition	addition	NOUN
inlawrev-2252	665	3	to	to	ADP
inlawrev-2252	665	4	the	the	DET
inlawrev-2252	665	5	statute	statute	NOUN
inlawrev-2252	665	6	's	's	PART
inlawrev-2252	665	7	provisions,!^	provisions,!^	PROPN
inlawrev-2252	665	8	!	!	NOUN
inlawrev-2252	665	9	omissions	omission	NOUN
inlawrev-2252	665	10	allow	allow	VERB
inlawrev-2252	665	11	escape	escape	NOUN
inlawrev-2252	665	12	from	from	ADP
inlawrev-2252	665	13	the	the	DET
inlawrev-2252	665	14	provisions	provision	NOUN
inlawrev-2252	665	15	of	of	ADP
inlawrev-2252	665	16	section	section	NOUN
inlawrev-2252	665	17	279	279	NUM
inlawrev-2252	665	18	.	.	PUNCT
inlawrev-2252	666	1	since	since	SCONJ
inlawrev-2252	666	2	section	section	NOUN
inlawrev-2252	666	3	279(b)(2	279(b)(2	NOUN
inlawrev-2252	666	4	)	)	PUNCT
inlawrev-2252	666	5	requires	require	VERB
inlawrev-2252	666	6	the	the	DET
inlawrev-2252	666	7	obligation	obligation	NOUN
inlawrev-2252	666	8	to	to	PART
inlawrev-2252	666	9	be	be	AUX
inlawrev-2252	666	10	subordinated	subordinate	VERB
inlawrev-2252	666	11	either	either	CCONJ
inlawrev-2252	666	12	to	to	ADP
inlawrev-2252	666	13	claims	claim	NOUN
inlawrev-2252	666	14	of	of	ADP
inlawrev-2252	666	15	trade	trade	NOUN
inlawrev-2252	666	16	creditors	creditor	NOUN
inlawrev-2252	666	17	or	or	CCONJ
inlawrev-2252	666	18	in	in	ADP
inlawrev-2252	666	19	right	right	NOUN
inlawrev-2252	666	20	of	of	ADP
inlawrev-2252	666	21	payment	payment	NOUN
inlawrev-2252	666	22	of	of	ADP
inlawrev-2252	666	23	any	any	DET
inlawrev-2252	666	24	substantial	substantial	ADJ
inlawrev-2252	666	25	amount	amount	NOUN
inlawrev-2252	666	26	of	of	ADP
inlawrev-2252	666	27	unsecured	unsecured	ADJ
inlawrev-2252	666	28	indebtedness	indebtedness	NOUN
inlawrev-2252	666	29	,	,	PUNCT
inlawrev-2252	666	30	the	the	DET
inlawrev-2252	666	31	acquiring	acquire	VERB
inlawrev-2252	666	32	corporation	corporation	NOUN
inlawrev-2252	666	33	could	could	AUX
inlawrev-2252	666	34	issue	issue	VERB
inlawrev-2252	666	35	unsubordinated	unsubordinated	ADJ
inlawrev-2252	666	36	debt	debt	NOUN
inlawrev-2252	666	37	and	and	CCONJ
inlawrev-2252	666	38	thereby	thereby	ADV
inlawrev-2252	666	39	escape	escape	VERB
inlawrev-2252	666	40	applicability	applicability	NOUN
inlawrev-2252	666	41	of	of	ADP
inlawrev-2252	666	42	the	the	DET
inlawrev-2252	666	43	section	section	NOUN
inlawrev-2252	666	44	.	.	PUNCT
inlawrev-2252	667	1	other	other	ADJ
inlawrev-2252	667	2	questions	question	NOUN
inlawrev-2252	667	3	are	be	AUX
inlawrev-2252	667	4	raised	raise	VERB
inlawrev-2252	667	5	by	by	ADP
inlawrev-2252	667	6	the	the	DET
inlawrev-2252	667	7	use	use	NOUN
inlawrev-2252	667	8	of	of	ADP
inlawrev-2252	667	9	the	the	DET
inlawrev-2252	667	10	term	term	NOUN
inlawrev-2252	667	11	"	"	PUNCT
inlawrev-2252	667	12	substantial	substantial	ADJ
inlawrev-2252	667	13	amount	amount	NOUN
inlawrev-2252	667	14	of	of	ADP
inlawrev-2252	667	15	unsecured	unsecured	ADJ
inlawrev-2252	667	16	indebtedness	indebtedness	NOUN
inlawrev-2252	667	17	.	.	PUNCT
inlawrev-2252	667	18	"	"	PUNCT
inlawrev-2252	668	1	the	the	DET
inlawrev-2252	668	2	amount	amount	NOUN
inlawrev-2252	668	3	of	of	ADP
inlawrev-2252	668	4	unsecured	unsecured	ADJ
inlawrev-2252	668	5	debt	debt	NOUN
inlawrev-2252	668	6	may	may	AUX
inlawrev-2252	668	7	be	be	AUX
inlawrev-2252	668	8	substantial	substantial	ADJ
inlawrev-2252	668	9	even	even	ADV
inlawrev-2252	668	10	though	though	SCONJ
inlawrev-2252	668	11	it	it	PRON
inlawrev-2252	668	12	constitutes	constitute	VERB
inlawrev-2252	668	13	a	a	DET
inlawrev-2252	668	14	small	small	ADJ
inlawrev-2252	668	15	fraction	fraction	NOUN
inlawrev-2252	668	16	of	of	ADP
inlawrev-2252	668	17	the	the	DET
inlawrev-2252	668	18	total	total	ADJ
inlawrev-2252	668	19	debt	debt	NOUN
inlawrev-2252	668	20	.	.	PUNCT
inlawrev-2252	669	1	this	this	DET
inlawrev-2252	669	2	point	point	NOUN
inlawrev-2252	669	3	is	be	AUX
inlawrev-2252	669	4	somewhat	somewhat	ADV
inlawrev-2252	669	5	clarified	clarify	VERB
inlawrev-2252	669	6	by	by	ADP
inlawrev-2252	669	7	the	the	DET
inlawrev-2252	669	8	regulations,!^^	regulations,!^^	NOUN
inlawrev-2252	669	9	b^t	b^t	PROPN
inlawrev-2252	669	10	serious	serious	ADJ
inlawrev-2252	669	11	doubts	doubt	NOUN
inlawrev-2252	669	12	still	still	ADV
inlawrev-2252	669	13	remain	remain	VERB
inlawrev-2252	669	14	.	.	PUNCT
inlawrev-2252	670	1	the	the	DET
inlawrev-2252	670	2	debt	debt	NOUN
inlawrev-2252	670	3	-	-	PUNCT
inlawrev-2252	670	4	to	to	ADP
inlawrev-2252	670	5	-	-	PUNCT
inlawrev-2252	670	6	equity	equity	NOUN
inlawrev-2252	670	7	ratio	ratio	NOUN
inlawrev-2252	670	8	and	and	CCONJ
inlawrev-2252	670	9	projected	project	VERB
inlawrev-2252	670	10	earnings	earning	NOUN
inlawrev-2252	670	11	tests	test	NOUN
inlawrev-2252	670	12	of	of	ADP
inlawrev-2252	670	13	section	section	NOUN
inlawrev-2252	670	14	279(b)(4	279(b)(4	NUM
inlawrev-2252	670	15	)	)	PUNCT
inlawrev-2252	670	16	invite	invite	VERB
inlawrev-2252	670	17	manipulation	manipulation	NOUN
inlawrev-2252	670	18	,	,	PUNCT
inlawrev-2252	670	19	since	since	SCONJ
inlawrev-2252	670	20	they	they	PRON
inlawrev-2252	670	21	depend	depend	VERB
inlawrev-2252	670	22	upon	upon	SCONJ
inlawrev-2252	670	23	the	the	DET
inlawrev-2252	670	24	particular	particular	ADJ
inlawrev-2252	670	25	date	date	NOUN
inlawrev-2252	670	26	of	of	ADP
inlawrev-2252	670	27	payment	payment	NOUN
inlawrev-2252	670	28	of	of	ADP
inlawrev-2252	670	29	indebtedness	indebtedness	NOUN
inlawrev-2252	670	30	,	,	PUNCT
inlawrev-2252	670	31	earnings	earning	NOUN
inlawrev-2252	670	32	,	,	PUNCT
inlawrev-2252	670	33	and	and	CCONJ
inlawrev-2252	670	34	interest	interest	NOUN
inlawrev-2252	670	35	.	.	PUNCT
inlawrev-2252	671	1	indebtedness	indebtedness	NOUN
inlawrev-2252	671	2	and	and	CCONJ
inlawrev-2252	671	3	interest	interest	NOUN
inlawrev-2252	671	4	paid	pay	VERB
inlawrev-2252	671	5	can	can	AUX
inlawrev-2252	671	6	be	be	AUX
inlawrev-2252	671	7	reduced	reduce	VERB
inlawrev-2252	671	8	by	by	ADP
inlawrev-2252	671	9	acquiring	acquire	VERB
inlawrev-2252	671	10	the	the	DET
inlawrev-2252	671	11	use	use	NOUN
inlawrev-2252	671	12	of	of	ADP
inlawrev-2252	671	13	i^^see	i^^see	ADJ
inlawrev-2252	671	14	i.r.c	i.r.c	NOUN
inlawrev-2252	671	15	.	.	PUNCT
inlawrev-2252	672	1	§	§	PROPN
inlawrev-2252	672	2	368	368	NUM
inlawrev-2252	672	3	and	and	CCONJ
inlawrev-2252	672	4	cross	cross	ADJ
inlawrev-2252	672	5	-	-	ADJ
inlawrev-2252	672	6	referenced	referenced	ADJ
inlawrev-2252	672	7	provisions	provision	NOUN
inlawrev-2252	672	8	;	;	PUNCT
inlawrev-2252	672	9	see	see	VERB
inlawrev-2252	672	10	also	also	ADV
inlawrev-2252	672	11	sandberg	sandberg	PROPN
inlawrev-2252	672	12	,	,	PUNCT
inlawrev-2252	672	13	supra	supra	PROPN
inlawrev-2252	672	14	note	note	VERB
inlawrev-2252	672	15	11	11	NUM
inlawrev-2252	672	16	passim	passim	NOUN
inlawrev-2252	672	17	;	;	PUNCT
inlawrev-2252	672	18	crockett	crockett	PROPN
inlawrev-2252	672	19	,	,	PUNCT
inlawrev-2252	672	20	supra	supra	PROPN
inlawrev-2252	672	21	note	note	NOUN
inlawrev-2252	672	22	5	5	NUM
inlawrev-2252	672	23	.	.	PUNCT
inlawrev-2252	673	1	^'^^see	^'^^see	PRON
inlawrev-2252	673	2	text	text	NOUN
inlawrev-2252	673	3	accompanying	accompanying	ADJ
inlawrev-2252	673	4	note	note	NOUN
inlawrev-2252	673	5	76	76	NUM
inlawrev-2252	673	6	supra	supra	NOUN
inlawrev-2252	673	7	.	.	PUNCT
inlawrev-2252	674	1	arguably	arguably	ADV
inlawrev-2252	674	2	,	,	PUNCT
inlawrev-2252	674	3	allowing	allow	VERB
inlawrev-2252	674	4	the	the	DET
inlawrev-2252	674	5	first	first	ADJ
inlawrev-2252	674	6	$	$	SYM
inlawrev-2252	674	7	5	5	NUM
inlawrev-2252	674	8	million	million	NUM
inlawrev-2252	674	9	of	of	ADP
inlawrev-2252	674	10	interest	interest	NOUN
inlawrev-2252	674	11	to	to	PART
inlawrev-2252	674	12	be	be	AUX
inlawrev-2252	674	13	deducted	deduct	VERB
inlawrev-2252	674	14	,	,	PUNCT
inlawrev-2252	674	15	even	even	ADV
inlawrev-2252	674	16	where	where	SCONJ
inlawrev-2252	674	17	section	section	NOUN
inlawrev-2252	674	18	279	279	NUM
inlawrev-2252	674	19	tests	test	NOUN
inlawrev-2252	674	20	are	be	AUX
inlawrev-2252	674	21	met	meet	VERB
inlawrev-2252	674	22	,	,	PUNCT
inlawrev-2252	674	23	is	be	AUX
inlawrev-2252	674	24	to	to	PART
inlawrev-2252	674	25	equate	equate	VERB
inlawrev-2252	674	26	the	the	DET
inlawrev-2252	674	27	first	first	ADJ
inlawrev-2252	674	28	$	$	SYM
inlawrev-2252	674	29	5	5	NUM
inlawrev-2252	674	30	million	million	NUM
inlawrev-2252	674	31	with	with	ADP
inlawrev-2252	674	32	the	the	DET
inlawrev-2252	674	33	concept	concept	NOUN
inlawrev-2252	674	34	of	of	ADP
inlawrev-2252	674	35	shareholder	shareholder	NOUN
inlawrev-2252	674	36	equity	equity	NOUN
inlawrev-2252	674	37	,	,	PUNCT
inlawrev-2252	674	38	since	since	SCONJ
inlawrev-2252	674	39	such	such	ADJ
inlawrev-2252	674	40	amount	amount	NOUN
inlawrev-2252	674	41	constitutes	constitute	VERB
inlawrev-2252	674	42	a	a	DET
inlawrev-2252	674	43	continuing	continue	VERB
inlawrev-2252	674	44	investment	investment	NOUN
inlawrev-2252	674	45	.	.	PUNCT
inlawrev-2252	675	1	^^^see	^^^see	PROPN
inlawrev-2252	675	2	text	text	NOUN
inlawrev-2252	675	3	accompanying	accompany	VERB
inlawrev-2252	675	4	notes	note	NOUN
inlawrev-2252	675	5	56	56	NUM
inlawrev-2252	675	6	and	and	CCONJ
inlawrev-2252	675	7	67	67	NUM
inlawrev-2252	675	8	supra	supra	NOUN
inlawrev-2252	675	9	.	.	PUNCT
inlawrev-2252	676	1	^^^see	^^^see	PROPN
inlawrev-2252	676	2	text	text	NOUN
inlawrev-2252	676	3	accompanying	accompany	VERB
inlawrev-2252	676	4	notes	note	NOUN
inlawrev-2252	676	5	131	131	NUM
inlawrev-2252	676	6	-	-	SYM
inlawrev-2252	676	7	36	36	NUM
inlawrev-2252	676	8	supra	supra	NOUN
inlawrev-2252	676	9	.	.	PUNCT
inlawrev-2252	677	1	i52treas	i52treas	PROPN
inlawrev-2252	677	2	.	.	PUNCT
inlawrev-2252	678	1	reg	reg	NOUN
inlawrev-2252	678	2	.	.	PUNCT
inlawrev-2252	679	1	§	§	PROPN
inlawrev-2252	679	2	1.279	1.279	NUM
inlawrev-2252	679	3	-	-	SYM
inlawrev-2252	679	4	3(c)(2	3(c)(2	NUM
inlawrev-2252	679	5	)	)	PUNCT
inlawrev-2252	679	6	(	(	PUNCT
inlawrev-2252	679	7	1973	1973	NUM
inlawrev-2252	679	8	)	)	PUNCT
inlawrev-2252	679	9	.	.	PUNCT
inlawrev-2252	680	1	the	the	DET
inlawrev-2252	680	2	treasury	treasury	NOUN
inlawrev-2252	680	3	takes	take	VERB
inlawrev-2252	680	4	the	the	DET
inlawrev-2252	680	5	position	position	NOUN
inlawrev-2252	680	6	that	that	SCONJ
inlawrev-2252	680	7	the	the	DET
inlawrev-2252	680	8	term	term	NOUN
inlawrev-2252	680	9	"	"	PUNCT
inlawrev-2252	680	10	substantial	substantial	ADJ
inlawrev-2252	680	11	amount	amount	NOUN
inlawrev-2252	680	12	of	of	ADP
inlawrev-2252	680	13	indebtedness	indebtedness	NOUN
inlawrev-2252	680	14	"	"	PUNCT
inlawrev-2252	680	15	means	mean	VERB
inlawrev-2252	680	16	an	an	DET
inlawrev-2252	680	17	amount	amount	NOUN
inlawrev-2252	680	18	of	of	ADP
inlawrev-2252	680	19	unsecured	unsecured	ADJ
inlawrev-2252	680	20	indebtedness	indebtedness	NOUN
inlawrev-2252	680	21	equal	equal	ADJ
inlawrev-2252	680	22	to	to	ADP
inlawrev-2252	680	23	5	5	NUM
inlawrev-2252	680	24	%	%	NOUN
inlawrev-2252	680	25	or	or	CCONJ
inlawrev-2252	680	26	more	more	ADJ
inlawrev-2252	680	27	of	of	ADP
inlawrev-2252	680	28	the	the	DET
inlawrev-2252	680	29	face	face	NOUN
inlawrev-2252	680	30	amount	amount	NOUN
inlawrev-2252	680	31	of	of	ADP
inlawrev-2252	680	32	obligations	obligation	NOUN
inlawrev-2252	680	33	issued	issue	VERB
inlawrev-2252	680	34	which	which	PRON
inlawrev-2252	680	35	constitute	constitute	VERB
inlawrev-2252	680	36	corporate	corporate	ADJ
inlawrev-2252	680	37	acquisition	acquisition	NOUN
inlawrev-2252	680	38	indebtedness	indebtedness	NOUN
inlawrev-2252	680	39	.	.	PUNCT
inlawrev-2252	681	1	1977	1977	NUM
inlawrev-2252	681	2	]	]	PUNCT
inlawrev-2252	681	3	taxatiox	taxatiox	NOUN
inlawrev-2252	681	4	of	of	ADP
inlawrev-2252	681	5	interest	interest	NOUN
inlawrev-2252	681	6	-	-	PUNCT
inlawrev-2252	681	7	on	on	ADP
inlawrev-2252	681	8	-	-	PUNCT
inlawrev-2252	681	9	indebredness	indebredness	NOUN
inlawrev-2252	681	10	447	447	NUM
inlawrev-2252	681	11	operating	operating	NOUN
inlawrev-2252	681	12	business	business	NOUN
inlawrev-2252	681	13	assets	asset	NOUN
inlawrev-2252	681	14	under	under	ADP
inlawrev-2252	681	15	long	long	ADJ
inlawrev-2252	681	16	-	-	PUNCT
inlawrev-2252	681	17	term	term	NOUN
inlawrev-2252	681	18	leases	lease	NOUN
inlawrev-2252	681	19	rather	rather	ADV
inlawrev-2252	681	20	than	than	ADP
inlawrev-2252	681	21	by	by	ADP
inlawrev-2252	681	22	purchase	purchase	NOUN
inlawrev-2252	681	23	for	for	ADP
inlawrev-2252	681	24	debt	debt	NOUN
inlawrev-2252	681	25	.	.	PUNCT
inlawrev-2252	682	1	indebtedness	indebtedness	NOUN
inlawrev-2252	682	2	also	also	ADV
inlawrev-2252	682	3	can	can	AUX
inlawrev-2252	682	4	be	be	AUX
inlawrev-2252	682	5	reduced	reduce	VERB
inlawrev-2252	682	6	by	by	ADP
inlawrev-2252	682	7	payment	payment	NOUN
inlawrev-2252	682	8	of	of	ADP
inlawrev-2252	682	9	outstanding	outstanding	ADJ
inlawrev-2252	682	10	indebtedness	indebtedness	NOUN
inlawrev-2252	682	11	shortly	shortly	ADV
inlawrev-2252	682	12	before	before	ADP
inlawrev-2252	682	13	the	the	DET
inlawrev-2252	682	14	test	test	NOUN
inlawrev-2252	682	15	date	date	NOUN
inlawrev-2252	682	16	,	,	PUNCT
inlawrev-2252	682	17	although	although	SCONJ
inlawrev-2252	682	18	a	a	DET
inlawrev-2252	682	19	commitment	commitment	NOUN
inlawrev-2252	682	20	from	from	ADP
inlawrev-2252	682	21	that	that	DET
inlawrev-2252	682	22	particular	particular	ADJ
inlawrev-2252	682	23	creditor	creditor	NOUN
inlawrev-2252	682	24	to	to	PART
inlawrev-2252	682	25	re	re	VERB
inlawrev-2252	682	26	-	-	VERB
inlawrev-2252	682	27	loan	loan	VERB
inlawrev-2252	682	28	the	the	DET
inlawrev-2252	682	29	money	money	NOUN
inlawrev-2252	682	30	shortly	shortly	ADV
inlawrev-2252	682	31	after	after	SCONJ
inlawrev-2252	682	32	the	the	DET
inlawrev-2252	682	33	test	test	NOUN
inlawrev-2252	682	34	date	date	NOUN
inlawrev-2252	682	35	may	may	AUX
inlawrev-2252	682	36	invite	invite	VERB
inlawrev-2252	682	37	the	the	DET
inlawrev-2252	682	38	service	service	NOUN
inlawrev-2252	682	39	to	to	PART
inlawrev-2252	682	40	disregard	disregard	VERB
inlawrev-2252	682	41	the	the	DET
inlawrev-2252	682	42	temporary	temporary	ADJ
inlawrev-2252	682	43	reduction	reduction	NOUN
inlawrev-2252	682	44	in	in	ADP
inlawrev-2252	682	45	indebtedness	indebtedness	NOUN
inlawrev-2252	682	46	.	.	PUNCT
inlawrev-2252	683	1	earnings	earning	NOUN
inlawrev-2252	683	2	,	,	PUNCT
inlawrev-2252	683	3	moreover	moreover	ADV
inlawrev-2252	683	4	,	,	PUNCT
inlawrev-2252	683	5	can	can	AUX
inlawrev-2252	683	6	be	be	AUX
inlawrev-2252	683	7	increased	increase	VERB
inlawrev-2252	683	8	by	by	ADP
inlawrev-2252	683	9	any	any	DET
inlawrev-2252	683	10	available	available	ADJ
inlawrev-2252	683	11	means	mean	NOUN
inlawrev-2252	683	12	of	of	ADP
inlawrev-2252	683	13	accelerating	accelerate	VERB
inlawrev-2252	683	14	income	income	NOUN
inlawrev-2252	683	15	into	into	ADP
inlawrev-2252	683	16	the	the	DET
inlawrev-2252	683	17	year	year	NOUN
inlawrev-2252	683	18	ending	end	VERB
inlawrev-2252	683	19	on	on	ADP
inlawrev-2252	683	20	the	the	DET
inlawrev-2252	683	21	test	test	NOUN
inlawrev-2252	683	22	date	date	NOUN
inlawrev-2252	683	23	.	.	PUNCT
inlawrev-2252	684	1	vi	vi	X
inlawrev-2252	684	2	.	.	NOUN
inlawrev-2252	684	3	impact	impact	NOUN
inlawrev-2252	684	4	of	of	ADP
inlawrev-2252	684	5	section	section	NOUN
inlawrev-2252	684	6	279	279	NUM
inlawrev-2252	684	7	on	on	ADP
inlawrev-2252	684	8	post-1969	post-1969	NOUN
inlawrev-2252	684	9	merger	merger	NOUN
inlawrev-2252	684	10	activity	activity	NOUN
inlawrev-2252	684	11	one	one	PRON
inlawrev-2252	684	12	would	would	AUX
inlawrev-2252	684	13	expect	expect	VERB
inlawrev-2252	684	14	that	that	SCONJ
inlawrev-2252	684	15	the	the	DET
inlawrev-2252	684	16	enactment	enactment	NOUN
inlawrev-2252	684	17	of	of	ADP
inlawrev-2252	684	18	section	section	NOUN
inlawrev-2252	684	19	279	279	NUM
inlawrev-2252	684	20	would	would	AUX
inlawrev-2252	684	21	have	have	AUX
inlawrev-2252	684	22	resulted	result	VERB
inlawrev-2252	684	23	in	in	ADP
inlawrev-2252	684	24	a	a	DET
inlawrev-2252	684	25	significant	significant	ADJ
inlawrev-2252	684	26	decline	decline	NOUN
inlawrev-2252	684	27	in	in	ADP
inlawrev-2252	684	28	tax	tax	NOUN
inlawrev-2252	684	29	-	-	PUNCT
inlawrev-2252	684	30	free	free	ADJ
inlawrev-2252	684	31	sales	sale	NOUN
inlawrev-2252	684	32	of	of	ADP
inlawrev-2252	684	33	companies	company	NOUN
inlawrev-2252	684	34	in	in	ADP
inlawrev-2252	684	35	the	the	DET
inlawrev-2252	684	36	$	$	SYM
inlawrev-2252	684	37	80	80	NUM
inlawrev-2252	684	38	to	to	PART
inlawrev-2252	684	39	$	$	SYM
inlawrev-2252	684	40	100	100	NUM
inlawrev-2252	684	41	million	million	NUM
inlawrev-2252	684	42	asset	asset	NOUN
inlawrev-2252	684	43	range^^^	range^^^	NOUN
inlawrev-2252	684	44	and	and	CCONJ
inlawrev-2252	684	45	an	an	DET
inlawrev-2252	684	46	increase	increase	NOUN
inlawrev-2252	684	47	in	in	ADP
inlawrev-2252	684	48	the	the	DET
inlawrev-2252	684	49	number	number	NOUN
inlawrev-2252	684	50	of	of	ADP
inlawrev-2252	684	51	acquisitions	acquisition	NOUN
inlawrev-2252	684	52	of	of	ADP
inlawrev-2252	684	53	smaller	small	ADJ
inlawrev-2252	684	54	companies	company	NOUN
inlawrev-2252	684	55	.	.	PUNCT
inlawrev-2252	685	1	one	one	PRON
inlawrev-2252	685	2	would	would	AUX
inlawrev-2252	685	3	also	also	ADV
inlawrev-2252	685	4	expect	expect	VERB
inlawrev-2252	685	5	an	an	DET
inlawrev-2252	685	6	increase	increase	NOUN
inlawrev-2252	685	7	in	in	ADP
inlawrev-2252	685	8	the	the	DET
inlawrev-2252	685	9	use	use	NOUN
inlawrev-2252	685	10	of	of	ADP
inlawrev-2252	685	11	debt	debt	NOUN
inlawrev-2252	685	12	securities	security	NOUN
inlawrev-2252	685	13	for	for	ADP
inlawrev-2252	685	14	acquisitions	acquisition	NOUN
inlawrev-2252	685	15	of	of	ADP
inlawrev-2252	685	16	larger	large	ADJ
inlawrev-2252	685	17	firms	firm	NOUN
inlawrev-2252	685	18	.	.	PUNCT
inlawrev-2252	686	1	in	in	ADP
inlawrev-2252	686	2	fact	fact	NOUN
inlawrev-2252	686	3	,	,	PUNCT
inlawrev-2252	686	4	the	the	DET
inlawrev-2252	686	5	available	available	ADJ
inlawrev-2252	686	6	data	datum	NOUN
inlawrev-2252	686	7	are	be	AUX
inlawrev-2252	686	8	not	not	PART
inlawrev-2252	686	9	entirely	entirely	ADV
inlawrev-2252	686	10	conclusive	conclusive	ADJ
inlawrev-2252	686	11	because	because	SCONJ
inlawrev-2252	686	12	of	of	ADP
inlawrev-2252	686	13	the	the	DET
inlawrev-2252	686	14	inadequacy	inadequacy	NOUN
inlawrev-2252	686	15	of	of	ADP
inlawrev-2252	686	16	accurate	accurate	ADJ
inlawrev-2252	686	17	public	public	ADJ
inlawrev-2252	686	18	information	information	NOUN
inlawrev-2252	686	19	concerning	concern	VERB
inlawrev-2252	686	20	financial	financial	ADJ
inlawrev-2252	686	21	structures	structure	NOUN
inlawrev-2252	686	22	of	of	ADP
inlawrev-2252	686	23	the	the	DET
inlawrev-2252	686	24	companies	company	NOUN
inlawrev-2252	686	25	in	in	ADP
inlawrev-2252	686	26	question	question	NOUN
inlawrev-2252	686	27	.	.	PUNCT
inlawrev-2252	687	1	^^^	^^^	ADJ
inlawrev-2252	687	2	nevertheless	nevertheless	ADV
inlawrev-2252	687	3	,	,	PUNCT
inlawrev-2252	687	4	recent	recent	ADJ
inlawrev-2252	687	5	i^a	i^a	ADJ
inlawrev-2252	687	6	company	company	NOUN
inlawrev-2252	687	7	desirous	desirous	ADJ
inlawrev-2252	687	8	of	of	ADP
inlawrev-2252	687	9	acquiring	acquire	VERB
inlawrev-2252	687	10	another	another	DET
inlawrev-2252	687	11	company	company	NOUN
inlawrev-2252	687	12	tax	tax	NOUN
inlawrev-2252	687	13	-	-	PUNCT
inlawrev-2252	687	14	free	free	ADJ
inlawrev-2252	687	15	,	,	PUNCT
inlawrev-2252	687	16	and	and	CCONJ
inlawrev-2252	687	17	without	without	ADP
inlawrev-2252	687	18	running	run	VERB
inlawrev-2252	687	19	afoul	afoul	NOUN
inlawrev-2252	687	20	of	of	ADP
inlawrev-2252	687	21	the	the	DET
inlawrev-2252	687	22	$	$	SYM
inlawrev-2252	687	23	5	5	NUM
inlawrev-2252	687	24	million	million	NUM
inlawrev-2252	687	25	interest	interest	NOUN
inlawrev-2252	687	26	deduction	deduction	NOUN
inlawrev-2252	687	27	ceiling	ceiling	NOUN
inlawrev-2252	687	28	of	of	ADP
inlawrev-2252	687	29	section	section	NOUN
inlawrev-2252	687	30	279	279	NUM
inlawrev-2252	687	31	,	,	PUNCT
inlawrev-2252	687	32	must	must	AUX
inlawrev-2252	687	33	satisfy	satisfy	VERB
inlawrev-2252	687	34	two	two	NUM
inlawrev-2252	687	35	major	major	ADJ
inlawrev-2252	687	36	requirements	requirement	NOUN
inlawrev-2252	687	37	:	:	PUNCT
inlawrev-2252	687	38	(	(	PUNCT
inlawrev-2252	687	39	a	a	X
inlawrev-2252	687	40	)	)	PUNCT
inlawrev-2252	687	41	enough	enough	ADJ
inlawrev-2252	687	42	stock	stock	NOUN
inlawrev-2252	687	43	or	or	CCONJ
inlawrev-2252	687	44	substantially	substantially	ADV
inlawrev-2252	687	45	all	all	DET
inlawrev-2252	687	46	assets	asset	NOUN
inlawrev-2252	687	47	must	must	AUX
inlawrev-2252	687	48	be	be	AUX
inlawrev-2252	687	49	acquired	acquire	VERB
inlawrev-2252	687	50	to	to	PART
inlawrev-2252	687	51	satisfy	satisfy	VERB
inlawrev-2252	687	52	the	the	DET
inlawrev-2252	687	53	control	control	NOUN
inlawrev-2252	687	54	requirements	requirement	NOUN
inlawrev-2252	687	55	of	of	ADP
inlawrev-2252	687	56	section	section	NOUN
inlawrev-2252	687	57	368	368	NUM
inlawrev-2252	687	58	,	,	PUNCT
inlawrev-2252	687	59	and	and	CCONJ
inlawrev-2252	687	60	(	(	PUNCT
inlawrev-2252	687	61	b	b	X
inlawrev-2252	687	62	)	)	PUNCT
inlawrev-2252	687	63	the	the	DET
inlawrev-2252	687	64	amount	amount	NOUN
inlawrev-2252	687	65	of	of	ADP
inlawrev-2252	687	66	interest	interest	NOUN
inlawrev-2252	687	67	payable	payable	ADJ
inlawrev-2252	687	68	on	on	ADP
inlawrev-2252	687	69	the	the	DET
inlawrev-2252	687	70	indebtedness	indebtedness	NOUN
inlawrev-2252	687	71	must	must	AUX
inlawrev-2252	687	72	not	not	PART
inlawrev-2252	687	73	exceed	exceed	VERB
inlawrev-2252	687	74	$	$	SYM
inlawrev-2252	687	75	5	5	NUM
inlawrev-2252	687	76	million	million	NUM
inlawrev-2252	687	77	.	.	PUNCT
inlawrev-2252	688	1	thus	thus	ADV
inlawrev-2252	688	2	,	,	PUNCT
inlawrev-2252	688	3	assuming	assume	VERB
inlawrev-2252	688	4	that	that	SCONJ
inlawrev-2252	688	5	only	only	ADJ
inlawrev-2252	688	6	debt	debt	NOUN
inlawrev-2252	688	7	securities	security	NOUN
inlawrev-2252	688	8	are	be	AUX
inlawrev-2252	688	9	issued	issue	VERB
inlawrev-2252	688	10	and	and	CCONJ
inlawrev-2252	688	11	a	a	DET
inlawrev-2252	688	12	7	7	NUM
inlawrev-2252	688	13	%	%	NOUN
inlawrev-2252	688	14	rate	rate	NOUN
inlawrev-2252	688	15	of	of	ADP
inlawrev-2252	688	16	interest	interest	NOUN
inlawrev-2252	688	17	,	,	PUNCT
inlawrev-2252	688	18	an	an	DET
inlawrev-2252	688	19	acquiring	acquire	VERB
inlawrev-2252	688	20	corporation	corporation	NOUN
inlawrev-2252	688	21	is	be	AUX
inlawrev-2252	688	22	able	able	ADJ
inlawrev-2252	688	23	to	to	PART
inlawrev-2252	688	24	stay	stay	VERB
inlawrev-2252	688	25	within	within	ADP
inlawrev-2252	688	26	the	the	DET
inlawrev-2252	688	27	$	$	SYM
inlawrev-2252	688	28	5	5	NUM
inlawrev-2252	688	29	million	million	NUM
inlawrev-2252	688	30	interest	interest	NOUN
inlawrev-2252	688	31	deduction	deduction	NOUN
inlawrev-2252	688	32	ceiling	ceiling	NOUN
inlawrev-2252	688	33	only	only	ADV
inlawrev-2252	688	34	if	if	SCONJ
inlawrev-2252	688	35	it	it	PRON
inlawrev-2252	688	36	issues	issue	VERB
inlawrev-2252	688	37	no	no	DET
inlawrev-2252	688	38	more	more	ADJ
inlawrev-2252	688	39	than	than	ADP
inlawrev-2252	688	40	$	$	SYM
inlawrev-2252	688	41	70	70	NUM
inlawrev-2252	688	42	million	million	NUM
inlawrev-2252	688	43	worth	worth	NOUN
inlawrev-2252	688	44	of	of	ADP
inlawrev-2252	688	45	debt	debt	NOUN
inlawrev-2252	688	46	.	.	PUNCT
inlawrev-2252	689	1	the	the	DET
inlawrev-2252	689	2	worth	worth	NOUN
inlawrev-2252	689	3	of	of	ADP
inlawrev-2252	689	4	the	the	DET
inlawrev-2252	689	5	acquired	acquire	VERB
inlawrev-2252	689	6	corporation	corporation	NOUN
inlawrev-2252	689	7	usually	usually	ADV
inlawrev-2252	689	8	would	would	AUX
inlawrev-2252	689	9	be	be	AUX
inlawrev-2252	689	10	limited	limit	VERB
inlawrev-2252	689	11	to	to	ADP
inlawrev-2252	689	12	approximately	approximately	ADV
inlawrev-2252	689	13	$	$	SYM
inlawrev-2252	689	14	87.5	87.5	NUM
inlawrev-2252	689	15	million	million	NUM
inlawrev-2252	689	16	.	.	PUNCT
inlawrev-2252	690	1	i^in	i^in	VERB
inlawrev-2252	690	2	studying	study	VERB
inlawrev-2252	690	3	corporate	corporate	ADJ
inlawrev-2252	690	4	merger	merger	NOUN
inlawrev-2252	690	5	peformance	peformance	NOUN
inlawrev-2252	690	6	,	,	PUNCT
inlawrev-2252	690	7	the	the	DET
inlawrev-2252	690	8	federal	federal	PROPN
inlawrev-2252	690	9	trade	trade	PROPN
inlawrev-2252	690	10	commission	commission	PROPN
inlawrev-2252	690	11	lists	list	VERB
inlawrev-2252	690	12	the	the	DET
inlawrev-2252	690	13	consideration	consideration	NOUN
inlawrev-2252	690	14	transferred	transfer	VERB
inlawrev-2252	690	15	for	for	ADP
inlawrev-2252	690	16	the	the	DET
inlawrev-2252	690	17	acquisition	acquisition	NOUN
inlawrev-2252	690	18	as	as	ADP
inlawrev-2252	690	19	either	either	CCONJ
inlawrev-2252	690	20	cash	cash	NOUN
inlawrev-2252	690	21	or	or	CCONJ
inlawrev-2252	690	22	securities	security	NOUN
inlawrev-2252	690	23	.	.	PUNCT
inlawrev-2252	691	1	ftc	ftc	PROPN
inlawrev-2252	691	2	,	,	PUNCT
inlawrev-2252	691	3	statistical	statistical	ADJ
inlawrev-2252	691	4	report	report	NOUN
inlawrev-2252	691	5	:	:	PUNCT
inlawrev-2252	691	6	federal	federal	ADJ
inlawrev-2252	691	7	trade	trade	PROPN
inlawrev-2252	691	8	commission	commission	PROPN
inlawrev-2252	691	9	report	report	NOUN
inlawrev-2252	691	10	on	on	ADP
inlawrev-2252	691	11	mergers	merger	NOUN
inlawrev-2252	691	12	and	and	CCONJ
inlawrev-2252	691	13	acquisitions	acquisition	NOUN
inlawrev-2252	691	14	(	(	PUNCT
inlawrev-2252	691	15	1975	1975	NUM
inlawrev-2252	691	16	)	)	PUNCT
inlawrev-2252	691	17	(	(	PUNCT
inlawrev-2252	691	18	reports	report	NOUN
inlawrev-2252	691	19	are	be	AUX
inlawrev-2252	691	20	available	available	ADJ
inlawrev-2252	691	21	for	for	ADP
inlawrev-2252	691	22	prior	prior	ADJ
inlawrev-2252	691	23	and	and	CCONJ
inlawrev-2252	691	24	subsequent	subsequent	ADJ
inlawrev-2252	691	25	years	year	NOUN
inlawrev-2252	691	26	)	)	PUNCT
inlawrev-2252	691	27	.	.	PUNCT
inlawrev-2252	692	1	thus	thus	ADV
inlawrev-2252	692	2	,	,	PUNCT
inlawrev-2252	692	3	it	it	PRON
inlawrev-2252	692	4	can	can	AUX
inlawrev-2252	692	5	not	not	PART
inlawrev-2252	692	6	be	be	AUX
inlawrev-2252	692	7	determined	determine	VERB
inlawrev-2252	692	8	what	what	DET
inlawrev-2252	692	9	proportion	proportion	NOUN
inlawrev-2252	692	10	of	of	ADP
inlawrev-2252	692	11	the	the	DET
inlawrev-2252	692	12	securities	security	NOUN
inlawrev-2252	692	13	transferred	transfer	VERB
inlawrev-2252	692	14	were	be	AUX
inlawrev-2252	692	15	actually	actually	ADV
inlawrev-2252	692	16	debt	debt	NOUN
inlawrev-2252	692	17	securities	security	NOUN
inlawrev-2252	692	18	cognizable	cognizable	ADJ
inlawrev-2252	692	19	under	under	ADP
inlawrev-2252	692	20	section	section	NOUN
inlawrev-2252	692	21	279	279	NUM
inlawrev-2252	692	22	.	.	PUNCT
inlawrev-2252	693	1	the	the	DET
inlawrev-2252	693	2	annual	annual	ADJ
inlawrev-2252	693	3	reports	report	NOUN
inlawrev-2252	693	4	of	of	ADP
inlawrev-2252	693	5	the	the	DET
inlawrev-2252	693	6	securities	security	NOUN
inlawrev-2252	693	7	and	and	CCONJ
inlawrev-2252	693	8	exchange	exchange	PROPN
inlawrev-2252	693	9	commission	commission	NOUN
inlawrev-2252	693	10	are	be	AUX
inlawrev-2252	693	11	also	also	ADV
inlawrev-2252	693	12	not	not	PART
inlawrev-2252	693	13	very	very	ADV
inlawrev-2252	693	14	helpful	helpful	ADJ
inlawrev-2252	693	15	in	in	ADP
inlawrev-2252	693	16	this	this	DET
inlawrev-2252	693	17	regard	regard	NOUN
inlawrev-2252	693	18	,	,	PUNCT
inlawrev-2252	693	19	although	although	SCONJ
inlawrev-2252	693	20	such	such	ADJ
inlawrev-2252	693	21	reports	report	NOUN
inlawrev-2252	693	22	do	do	AUX
inlawrev-2252	693	23	contain	contain	VERB
inlawrev-2252	693	24	the	the	DET
inlawrev-2252	693	25	total	total	ADJ
inlawrev-2252	693	26	amount	amount	NOUN
inlawrev-2252	693	27	of	of	ADP
inlawrev-2252	693	28	debt	debt	NOUN
inlawrev-2252	693	29	securities	security	NOUN
inlawrev-2252	693	30	publicly	publicly	ADV
inlawrev-2252	693	31	issued	issue	VERB
inlawrev-2252	693	32	for	for	ADP
inlawrev-2252	693	33	a	a	DET
inlawrev-2252	693	34	given	give	VERB
inlawrev-2252	693	35	year	year	NOUN
inlawrev-2252	693	36	.	.	PUNCT
inlawrev-2252	694	1	see	see	VERB
inlawrev-2252	694	2	40	40	NUM
inlawrev-2252	694	3	sec	sec	PROPN
inlawrev-2252	694	4	ann	ann	PROPN
inlawrev-2252	694	5	.	.	PROPN
inlawrev-2252	695	1	rep	rep	PROPN
inlawrev-2252	695	2	.	.	PROPN
inlawrev-2252	695	3	(	(	PUNCT
inlawrev-2252	695	4	1974	1974	NUM
inlawrev-2252	695	5	)	)	PUNCT
inlawrev-2252	695	6	.	.	PUNCT
inlawrev-2252	696	1	david	david	PROPN
inlawrev-2252	696	2	penn	penn	PROPN
inlawrev-2252	696	3	,	,	PUNCT
inlawrev-2252	696	4	formerly	formerly	ADV
inlawrev-2252	696	5	with	with	ADP
inlawrev-2252	696	6	the	the	DET
inlawrev-2252	696	7	federal	federal	PROPN
inlawrev-2252	696	8	trade	trade	PROPN
inlawrev-2252	696	9	commission	commission	PROPN
inlawrev-2252	696	10	bureau	bureau	PROPN
inlawrev-2252	696	11	of	of	ADP
inlawrev-2252	696	12	economics	economic	NOUN
inlawrev-2252	696	13	,	,	PUNCT
inlawrev-2252	696	14	and	and	CCONJ
inlawrev-2252	696	15	james	james	PROPN
inlawrev-2252	696	16	dalton	dalton	PROPN
inlawrev-2252	696	17	,	,	PUNCT
inlawrev-2252	696	18	economics	economic	NOUN
inlawrev-2252	696	19	professor	professor	NOUN
inlawrev-2252	696	20	at	at	ADP
inlawrev-2252	696	21	southern	southern	PROPN
inlawrev-2252	696	22	illinois	illinois	PROPN
inlawrev-2252	696	23	university	university	PROPN
inlawrev-2252	696	24	,	,	PUNCT
inlawrev-2252	696	25	have	have	AUX
inlawrev-2252	696	26	observed	observe	VERB
inlawrev-2252	696	27	,	,	PUNCT
inlawrev-2252	696	28	generally	generally	ADV
inlawrev-2252	696	29	,	,	PUNCT
inlawrev-2252	696	30	that	that	SCONJ
inlawrev-2252	696	31	data	datum	NOUN
inlawrev-2252	696	32	about	about	ADP
inlawrev-2252	696	33	corporate	corporate	ADJ
inlawrev-2252	696	34	finances	finance	NOUN
inlawrev-2252	696	35	available	available	ADJ
inlawrev-2252	696	36	to	to	ADP
inlawrev-2252	696	37	researchers	researcher	NOUN
inlawrev-2252	696	38	from	from	ADP
inlawrev-2252	696	39	the	the	DET
inlawrev-2252	696	40	usual	usual	ADJ
inlawrev-2252	696	41	public	public	ADJ
inlawrev-2252	696	42	sources	source	NOUN
inlawrev-2252	696	43	are	be	AUX
inlawrev-2252	696	44	highly	highly	ADV
inlawrev-2252	696	45	unreliable	unreliable	ADJ
inlawrev-2252	696	46	and	and	CCONJ
inlawrev-2252	696	47	,	,	PUNCT
inlawrev-2252	696	48	indeed	indeed	ADV
inlawrev-2252	696	49	,	,	PUNCT
inlawrev-2252	696	50	misleading	mislead	VERB
inlawrev-2252	696	51	in	in	ADP
inlawrev-2252	696	52	a	a	DET
inlawrev-2252	696	53	number	number	NOUN
inlawrev-2252	696	54	of	of	ADP
inlawrev-2252	696	55	important	important	ADJ
inlawrev-2252	696	56	respects	respect	NOUN
inlawrev-2252	696	57	.	.	PUNCT
inlawrev-2252	697	1	see	see	VERB
inlawrev-2252	697	2	dalton	dalton	PROPN
inlawrev-2252	697	3	&	&	CCONJ
inlawrev-2252	697	4	penn	penn	PROPN
inlawrev-2252	697	5	,	,	PUNCT
inlawrev-2252	697	6	antitrust	antitrust	NOUN
inlawrev-2252	697	7	and	and	CCONJ
inlawrev-2252	697	8	the	the	DET
inlawrev-2252	697	9	snare	snare	NOUN
inlawrev-2252	697	10	of	of	ADP
inlawrev-2252	697	11	published	publish	VERB
inlawrev-2252	697	12	profit	profit	NOUN
inlawrev-2252	697	13	data	datum	NOUN
inlawrev-2252	697	14	:	:	PUNCT
inlawrev-2252	697	15	the	the	DET
inlawrev-2252	697	16	need	need	NOUN
inlawrev-2252	697	17	for	for	ADP
inlawrev-2252	697	18	'	'	PUNCT
inlawrev-2252	697	19	line	line	NOUN
inlawrev-2252	697	20	-	-	PUNCT
inlawrev-2252	697	21	of	of	ADP
inlawrev-2252	697	22	-	-	PUNCT
inlawrev-2252	697	23	bu^iness	bu^iness	NOUN
inlawrev-2252	697	24	'	'	PUNCT
inlawrev-2252	697	25	reporting	reporting	NOUN
inlawrev-2252	697	26	,	,	PUNCT
inlawrev-2252	697	27	7	7	NUM
inlawrev-2252	697	28	antitrust	antitrust	PROPN
inlawrev-2252	697	29	l.	l.	PROPN
inlawrev-2252	697	30	&	&	CCONJ
inlawrev-2252	697	31	econ	econ	PROPN
inlawrev-2252	697	32	.	.	PUNCT
inlawrev-2252	698	1	rev	rev	PROPN
inlawrev-2252	698	2	.	.	PROPN
inlawrev-2252	698	3	75	75	NUM
inlawrev-2252	698	4	,	,	PUNCT
inlawrev-2252	698	5	77	77	NUM
inlawrev-2252	698	6	(	(	PUNCT
inlawrev-2252	698	7	1974	1974	NUM
inlawrev-2252	698	8	)	)	PUNCT
inlawrev-2252	698	9	.	.	PUNCT
inlawrev-2252	699	1	the	the	DET
inlawrev-2252	699	2	bureau	bureau	PROPN
inlawrev-2252	699	3	of	of	ADP
inlawrev-2252	699	4	economics	economic	NOUN
inlawrev-2252	699	5	of	of	ADP
inlawrev-2252	699	6	the	the	DET
inlawrev-2252	699	7	federal	federal	PROPN
inlawrev-2252	699	8	trade	trade	PROPN
inlawrev-2252	699	9	commission	commission	PROPN
inlawrev-2252	699	10	,	,	PUNCT
inlawrev-2252	699	11	in	in	ADP
inlawrev-2252	699	12	noting	note	VERB
inlawrev-2252	699	13	the	the	DET
inlawrev-2252	699	14	effect	effect	NOUN
inlawrev-2252	699	15	of	of	ADP
inlawrev-2252	699	16	conglomerate	conglomerate	NOUN
inlawrev-2252	699	17	expansion	expansion	NOUN
inlawrev-2252	699	18	,	,	PUNCT
inlawrev-2252	699	19	recognized	recognize	VERB
inlawrev-2252	699	20	that	that	SCONJ
inlawrev-2252	699	21	the	the	DET
inlawrev-2252	699	22	loss	loss	NOUN
inlawrev-2252	699	23	of	of	ADP
inlawrev-2252	699	24	financial	financial	ADJ
inlawrev-2252	699	25	information	information	NOUN
inlawrev-2252	699	26	is	be	AUX
inlawrev-2252	699	27	of	of	ADP
inlawrev-2252	699	28	potentially	potentially	ADV
inlawrev-2252	699	29	serious	serious	ADJ
inlawrev-2252	699	30	consequence	consequence	NOUN
inlawrev-2252	699	31	to	to	ADP
inlawrev-2252	699	32	investors	investor	NOUN
inlawrev-2252	699	33	,	,	PUNCT
inlawrev-2252	699	34	to	to	ADP
inlawrev-2252	699	35	policymakers	policymaker	NOUN
inlawrev-2252	699	36	,	,	PUNCT
inlawrev-2252	699	37	and	and	CCONJ
inlawrev-2252	699	38	upon	upon	SCONJ
inlawrev-2252	699	39	the	the	DET
inlawrev-2252	699	40	sufficient	sufficient	ADJ
inlawrev-2252	699	41	functioning	functioning	NOUN
inlawrev-2252	699	42	of	of	ADP
inlawrev-2252	699	43	capital	capital	NOUN
inlawrev-2252	699	44	markets	market	NOUN
inlawrev-2252	699	45	.	.	PUNCT
inlawrev-2252	700	1	see	see	VERB
inlawrev-2252	700	2	ftc	ftc	PROPN
inlawrev-2252	700	3	economic	economic	PROPN
inlawrev-2252	700	4	report	report	NOUN
inlawrev-2252	700	5	-	-	PUNCT
inlawrev-2252	700	6	conglomerate	conglomerate	NOUN
inlawrev-2252	700	7	merger	merger	NOUN
inlawrev-2252	700	8	performance	performance	NOUN
inlawrev-2252	700	9	:	:	PUNCT
inlawrev-2252	700	10	an	an	DET
inlawrev-2252	700	11	empirical	empirical	ADJ
inlawrev-2252	700	12	analysis	analysis	NOUN
inlawrev-2252	700	13	of	of	ADP
inlawrev-2252	700	14	nine	nine	NUM
inlawrev-2252	700	15	corporations	corporation	NOUN
inlawrev-2252	700	16	87	87	NUM
inlawrev-2252	700	17	(	(	PUNCT
inlawrev-2252	700	18	1972	1972	NUM
inlawrev-2252	700	19	)	)	PUNCT
inlawrev-2252	701	1	[	[	X
inlawrev-2252	701	2	hereinafter	hereinafter	NOUN
inlawrev-2252	701	3	cited	cite	VERB
inlawrev-2252	701	4	as	as	ADP
inlawrev-2252	701	5	empirical	empirical	ADJ
inlawrev-2252	701	6	analysis	analysis	NOUN
inlawrev-2252	701	7	of	of	ADP
inlawrev-2252	701	8	nine	nine	NUM
inlawrev-2252	701	9	corporations	corporation	NOUN
inlawrev-2252	701	10	]	]	PUNCT
inlawrev-2252	701	11	.	.	PUNCT
inlawrev-2252	702	1	number	number	NOUN
inlawrev-2252	702	2	of	of	ADP
inlawrev-2252	702	3	assets	asset	NOUN
inlawrev-2252	702	4	*	*	NOUN
inlawrev-2252	702	5	acquisitions	acquisition	NOUN
inlawrev-2252	702	6	millions	million	NOUN
inlawrev-2252	702	7	136	136	NUM
inlawrev-2252	702	8	10,996.2	10,996.2	NUM
inlawrev-2252	702	9	90	90	NUM
inlawrev-2252	702	10	5,876.0	5,876.0	NUM
inlawrev-2252	702	11	58	58	NUM
inlawrev-2252	702	12	2,443.4	2,443.4	NUM
inlawrev-2252	702	13	58	58	NUM
inlawrev-2252	702	14	1,860.3	1,860.3	NUM
inlawrev-2252	702	15	64	64	NUM
inlawrev-2252	702	16	3,148.8	3,148.8	NUM
inlawrev-2252	702	17	62	62	NUM
inlawrev-2252	702	18	4,471.3	4,471.3	NUM
inlawrev-2252	702	19	448	448	NUM
inlawrev-2252	702	20	indiana	indiana	PROPN
inlawrev-2252	702	21	law	law	PROPN
inlawrev-2252	702	22	review	review	NOUN
inlawrev-2252	703	1	[	[	X
inlawrev-2252	703	2	vol	vol	NOUN
inlawrev-2252	703	3	.	.	PUNCT
inlawrev-2252	704	1	10:419	10:419	NUM
inlawrev-2252	704	2	federal	federal	PROPN
inlawrev-2252	704	3	trade	trade	PROPN
inlawrev-2252	704	4	commission	commission	PROPN
inlawrev-2252	704	5	data	datum	NOUN
inlawrev-2252	704	6	compilations^^^	compilations^^^	PROPN
inlawrev-2252	704	7	for	for	ADP
inlawrev-2252	704	8	the	the	DET
inlawrev-2252	704	9	years	year	NOUN
inlawrev-2252	704	10	1969	1969	NUM
inlawrev-2252	704	11	through	through	ADP
inlawrev-2252	704	12	1974	1974	NUM
inlawrev-2252	704	13	indicate	indicate	VERB
inlawrev-2252	704	14	the	the	DET
inlawrev-2252	704	15	following	follow	VERB
inlawrev-2252	704	16	trend	trend	NOUN
inlawrev-2252	704	17	:	:	PUNCT
inlawrev-2252	704	18	year	year	NOUN
inlawrev-2252	704	19	1969	1969	NUM
inlawrev-2252	704	20	1970	1970	NUM
inlawrev-2252	704	21	1971	1971	NUM
inlawrev-2252	704	22	1972	1972	NUM
inlawrev-2252	704	23	1973	1973	NUM
inlawrev-2252	704	24	1974^	1974^	NUM
inlawrev-2252	704	25	a/	a/	NOUN
inlawrev-2252	704	26	acquired	acquire	VERB
inlawrev-2252	704	27	firms	firm	NOUN
inlawrev-2252	704	28	with	with	ADP
inlawrev-2252	704	29	assets	asset	NOUN
inlawrev-2252	704	30	of	of	ADP
inlawrev-2252	704	31	$	$	SYM
inlawrev-2252	704	32	10	10	NUM
inlawrev-2252	704	33	million	million	NUM
inlawrev-2252	704	34	or	or	CCONJ
inlawrev-2252	704	35	more	more	ADJ
inlawrev-2252	704	36	.	.	PUNCT
inlawrev-2252	705	1	6/	6/	NUM
inlawrev-2252	705	2	figures	figure	NOUN
inlawrev-2252	705	3	for	for	ADP
inlawrev-2252	705	4	1974	1974	NUM
inlawrev-2252	705	5	are	be	AUX
inlawrev-2252	705	6	preliminary	preliminary	ADJ
inlawrev-2252	705	7	.	.	PUNCT
inlawrev-2252	706	1	the	the	DET
inlawrev-2252	706	2	above	above	ADJ
inlawrev-2252	706	3	tabulation	tabulation	NOUN
inlawrev-2252	706	4	does	do	AUX
inlawrev-2252	706	5	not	not	PART
inlawrev-2252	706	6	include	include	VERB
inlawrev-2252	706	7	companies	company	NOUN
inlawrev-2252	706	8	for	for	ADP
inlawrev-2252	706	9	which	which	PRON
inlawrev-2252	706	10	data	datum	NOUN
inlawrev-2252	706	11	were	be	AUX
inlawrev-2252	706	12	not	not	PART
inlawrev-2252	706	13	publicly	publicly	ADV
inlawrev-2252	706	14	available	available	ADJ
inlawrev-2252	706	15	.	.	PUNCT
inlawrev-2252	707	1	there	there	PRON
inlawrev-2252	707	2	were	be	VERB
inlawrev-2252	707	3	346	346	NUM
inlawrev-2252	707	4	such	such	ADJ
inlawrev-2252	707	5	companies	company	NOUN
inlawrev-2252	707	6	with	with	ADP
inlawrev-2252	707	7	assets	asset	NOUN
inlawrev-2252	707	8	of	of	ADP
inlawrev-2252	707	9	$	$	SYM
inlawrev-2252	707	10	8,161.2	8,161.2	NUM
inlawrev-2252	707	11	million	million	NUM
inlawrev-2252	707	12	for	for	ADP
inlawrev-2252	707	13	the	the	DET
inlawrev-2252	707	14	period	period	NOUN
inlawrev-2252	707	15	19481974	19481974	NUM
inlawrev-2252	707	16	.	.	PUNCT
inlawrev-2252	708	1	the	the	DET
inlawrev-2252	708	2	above	above	ADJ
inlawrev-2252	708	3	tabulation	tabulation	NOUN
inlawrev-2252	708	4	indicates	indicate	VERB
inlawrev-2252	708	5	that	that	SCONJ
inlawrev-2252	708	6	the	the	DET
inlawrev-2252	708	7	sharp	sharp	ADJ
inlawrev-2252	708	8	decline	decline	NOUN
inlawrev-2252	708	9	in	in	ADP
inlawrev-2252	708	10	merger	merger	NOUN
inlawrev-2252	708	11	activity	activity	NOUN
inlawrev-2252	708	12	occurring	occur	VERB
inlawrev-2252	708	13	immediately	immediately	ADV
inlawrev-2252	708	14	after	after	ADP
inlawrev-2252	708	15	1969	1969	NUM
inlawrev-2252	708	16	has	have	AUX
inlawrev-2252	708	17	reversed	reverse	VERB
inlawrev-2252	708	18	.	.	PUNCT
inlawrev-2252	709	1	this	this	DET
inlawrev-2252	709	2	behavior	behavior	NOUN
inlawrev-2252	709	3	might	might	AUX
inlawrev-2252	709	4	be	be	AUX
inlawrev-2252	709	5	explained	explain	VERB
inlawrev-2252	709	6	by	by	ADP
inlawrev-2252	709	7	the	the	DET
inlawrev-2252	709	8	fact	fact	NOUN
inlawrev-2252	709	9	that	that	SCONJ
inlawrev-2252	709	10	merger	merger	NOUN
inlawrev-2252	709	11	activity	activity	NOUN
inlawrev-2252	709	12	tends	tend	VERB
inlawrev-2252	709	13	to	to	PART
inlawrev-2252	709	14	parallel	parallel	VERB
inlawrev-2252	709	15	periods	period	NOUN
inlawrev-2252	709	16	of	of	ADP
inlawrev-2252	709	17	economic	economic	ADJ
inlawrev-2252	709	18	growth	growth	NOUN
inlawrev-2252	709	19	and	and	CCONJ
inlawrev-2252	709	20	recession	recession	NOUN
inlawrev-2252	709	21	.	.	PUNCT
inlawrev-2252	710	1	significant	significant	ADJ
inlawrev-2252	710	2	events	event	NOUN
inlawrev-2252	710	3	in	in	ADP
inlawrev-2252	710	4	196970	196970	NUM
inlawrev-2252	710	5	included	include	VERB
inlawrev-2252	710	6	the	the	DET
inlawrev-2252	710	7	cambodian	cambodian	ADJ
inlawrev-2252	710	8	invasion	invasion	NOUN
inlawrev-2252	710	9	,	,	PUNCT
inlawrev-2252	710	10	the	the	DET
inlawrev-2252	710	11	penn	penn	PROPN
inlawrev-2252	710	12	-	-	PUNCT
inlawrev-2252	710	13	central	central	ADJ
inlawrev-2252	710	14	bankruptcy	bankruptcy	NOUN
inlawrev-2252	710	15	,	,	PUNCT
inlawrev-2252	710	16	and	and	CCONJ
inlawrev-2252	710	17	the	the	DET
inlawrev-2252	710	18	laos	laos	PROPN
inlawrev-2252	710	19	invasion	invasion	NOUN
inlawrev-2252	710	20	.	.	PUNCT
inlawrev-2252	711	1	after	after	ADP
inlawrev-2252	711	2	a	a	DET
inlawrev-2252	711	3	sharp	sharp	ADJ
inlawrev-2252	711	4	drop	drop	NOUN
inlawrev-2252	711	5	in	in	ADP
inlawrev-2252	711	6	stock	stock	NOUN
inlawrev-2252	711	7	averages	average	NOUN
inlawrev-2252	711	8	,	,	PUNCT
inlawrev-2252	711	9	the	the	DET
inlawrev-2252	711	10	market	market	NOUN
inlawrev-2252	711	11	began	begin	VERB
inlawrev-2252	711	12	to	to	PART
inlawrev-2252	711	13	climb	climb	VERB
inlawrev-2252	711	14	only	only	ADV
inlawrev-2252	711	15	to	to	PART
inlawrev-2252	711	16	be	be	AUX
inlawrev-2252	711	17	met	meet	VERB
inlawrev-2252	711	18	by	by	ADP
inlawrev-2252	711	19	the	the	DET
inlawrev-2252	711	20	wage	wage	NOUN
inlawrev-2252	711	21	-	-	PUNCT
inlawrev-2252	711	22	price	price	NOUN
inlawrev-2252	711	23	freeze	freeze	NOUN
inlawrev-2252	711	24	.	.	PUNCT
inlawrev-2252	712	1	following	follow	VERB
inlawrev-2252	712	2	a	a	DET
inlawrev-2252	712	3	slight	slight	ADJ
inlawrev-2252	712	4	decline	decline	NOUN
inlawrev-2252	712	5	,	,	PUNCT
inlawrev-2252	712	6	stock	stock	NOUN
inlawrev-2252	712	7	averages	average	NOUN
inlawrev-2252	712	8	reached	reach	VERB
inlawrev-2252	712	9	a	a	DET
inlawrev-2252	712	10	record	record	NOUN
inlawrev-2252	712	11	high	high	NOUN
inlawrev-2252	712	12	between	between	ADP
inlawrev-2252	712	13	1972	1972	NUM
inlawrev-2252	712	14	and	and	CCONJ
inlawrev-2252	712	15	1973	1973	NUM
inlawrev-2252	712	16	.	.	PUNCT
inlawrev-2252	713	1	the	the	DET
inlawrev-2252	713	2	nixon	nixon	PROPN
inlawrev-2252	713	3	resignation	resignation	NOUN
inlawrev-2252	713	4	and	and	CCONJ
inlawrev-2252	713	5	the	the	DET
inlawrev-2252	713	6	american	american	ADJ
inlawrev-2252	713	7	telephone	telephone	PROPN
inlawrev-2252	713	8	and	and	CCONJ
inlawrev-2252	713	9	telegraph	telegraph	NOUN
inlawrev-2252	713	10	antitrust	antitrust	ADJ
inlawrev-2252	713	11	suit	suit	NOUN
inlawrev-2252	713	12	paralleled	parallel	VERB
inlawrev-2252	713	13	another	another	DET
inlawrev-2252	713	14	sharp	sharp	ADJ
inlawrev-2252	713	15	drop	drop	NOUN
inlawrev-2252	713	16	in	in	ADP
inlawrev-2252	713	17	stock	stock	NOUN
inlawrev-2252	713	18	averages	average	NOUN
inlawrev-2252	713	19	in	in	ADP
inlawrev-2252	713	20	1974	1974	NUM
inlawrev-2252	713	21	.	.	PUNCT
inlawrev-2252	714	1	at	at	ADP
inlawrev-2252	714	2	the	the	DET
inlawrev-2252	714	3	time	time	NOUN
inlawrev-2252	714	4	of	of	ADP
inlawrev-2252	714	5	this	this	DET
inlawrev-2252	714	6	writing	writing	NOUN
inlawrev-2252	714	7	we	we	PRON
inlawrev-2252	714	8	are	be	AUX
inlawrev-2252	714	9	witnessing	witness	VERB
inlawrev-2252	714	10	an	an	DET
inlawrev-2252	714	11	overall	overall	ADJ
inlawrev-2252	714	12	recovery	recovery	NOUN
inlawrev-2252	714	13	in	in	ADP
inlawrev-2252	714	14	stock	stock	NOUN
inlawrev-2252	714	15	averages	average	NOUN
inlawrev-2252	714	16	.	.	PUNCT
inlawrev-2252	715	1	thus	thus	ADV
inlawrev-2252	715	2	,	,	PUNCT
inlawrev-2252	715	3	there	there	PRON
inlawrev-2252	715	4	are	be	VERB
inlawrev-2252	715	5	many	many	ADJ
inlawrev-2252	715	6	factors	factor	NOUN
inlawrev-2252	715	7	contributing	contribute	VERB
inlawrev-2252	715	8	to	to	ADP
inlawrev-2252	715	9	corporate	corporate	ADJ
inlawrev-2252	715	10	merger	merger	NOUN
inlawrev-2252	715	11	activity	activity	NOUN
inlawrev-2252	715	12	which	which	PRON
inlawrev-2252	715	13	have	have	VERB
inlawrev-2252	715	14	little	little	ADJ
inlawrev-2252	715	15	to	to	PART
inlawrev-2252	715	16	do	do	VERB
inlawrev-2252	715	17	with	with	ADP
inlawrev-2252	715	18	the	the	DET
inlawrev-2252	715	19	provisions	provision	NOUN
inlawrev-2252	715	20	of	of	ADP
inlawrev-2252	715	21	a	a	DET
inlawrev-2252	715	22	given	give	VERB
inlawrev-2252	715	23	tax	tax	NOUN
inlawrev-2252	715	24	statute	statute	NOUN
inlawrev-2252	715	25	and	and	CCONJ
inlawrev-2252	715	26	,	,	PUNCT
inlawrev-2252	715	27	as	as	ADV
inlawrev-2252	715	28	much	much	ADV
inlawrev-2252	715	29	as	as	ADP
inlawrev-2252	715	30	possible	possible	ADJ
inlawrev-2252	715	31	,	,	PUNCT
inlawrev-2252	715	32	the	the	DET
inlawrev-2252	715	33	analyst	analyst	NOUN
inlawrev-2252	715	34	must	must	AUX
inlawrev-2252	715	35	take	take	VERB
inlawrev-2252	715	36	into	into	ADP
inlawrev-2252	715	37	account	account	NOUN
inlawrev-2252	715	38	as	as	ADV
inlawrev-2252	715	39	many	many	ADJ
inlawrev-2252	715	40	variables	variable	NOUN
inlawrev-2252	715	41	as	as	ADP
inlawrev-2252	715	42	available	available	ADJ
inlawrev-2252	715	43	data	data	NOUN
inlawrev-2252	715	44	permit	permit	NOUN
inlawrev-2252	715	45	.	.	PUNCT
inlawrev-2252	716	1	in	in	ADP
inlawrev-2252	716	2	1974	1974	NUM
inlawrev-2252	716	3	,	,	PUNCT
inlawrev-2252	716	4	3.6	3.6	NUM
inlawrev-2252	716	5	%	%	NOUN
inlawrev-2252	716	6	of	of	ADP
inlawrev-2252	716	7	the	the	DET
inlawrev-2252	716	8	total	total	ADJ
inlawrev-2252	716	9	assets	asset	NOUN
inlawrev-2252	716	10	acquired	acquire	VERB
inlawrev-2252	716	11	through	through	ADP
inlawrev-2252	716	12	merger	merger	NOUN
inlawrev-2252	716	13	involved	involve	VERB
inlawrev-2252	716	14	companies	company	NOUN
inlawrev-2252	716	15	in	in	ADP
inlawrev-2252	716	16	the	the	DET
inlawrev-2252	716	17	$	$	SYM
inlawrev-2252	716	18	50	50	NUM
inlawrev-2252	716	19	to	to	PART
inlawrev-2252	716	20	$	$	SYM
inlawrev-2252	716	21	100	100	NUM
inlawrev-2252	716	22	million	million	NUM
inlawrev-2252	716	23	-	-	PUNCT
inlawrev-2252	716	24	plus	plus	CCONJ
inlawrev-2252	716	25	asset	asset	NOUN
inlawrev-2252	716	26	range	range	NOUN
inlawrev-2252	716	27	.	.	PUNCT
inlawrev-2252	717	1	^^^	^^^	PUNCT
inlawrev-2252	717	2	accurate	accurate	ADJ
inlawrev-2252	717	3	percentage	percentage	NOUN
inlawrev-2252	717	4	figures	figure	NOUN
inlawrev-2252	717	5	for	for	ADP
inlawrev-2252	717	6	the	the	DET
inlawrev-2252	717	7	year	year	NOUN
inlawrev-2252	717	8	1973	1973	NUM
inlawrev-2252	717	9	are	be	AUX
inlawrev-2252	717	10	not	not	PART
inlawrev-2252	717	11	available	available	ADJ
inlawrev-2252	717	12	;	;	PUNCT
inlawrev-2252	717	13	however	however	ADV
inlawrev-2252	717	14	,	,	PUNCT
inlawrev-2252	717	15	assets	asset	NOUN
inlawrev-2252	717	16	acquired	acquire	VERB
inlawrev-2252	717	17	in	in	ADP
inlawrev-2252	717	18	1974	1974	NUM
inlawrev-2252	717	19	were	be	AUX
inlawrev-2252	717	20	42	42	NUM
inlawrev-2252	717	21	%	%	NOUN
inlawrev-2252	717	22	higher	high	ADJ
inlawrev-2252	717	23	than	than	ADP
inlawrev-2252	717	24	in	in	ADP
inlawrev-2252	717	25	1973	1973	NUM
inlawrev-2252	717	26	,	,	PUNCT
inlawrev-2252	717	27	indicating	indicate	VERB
inlawrev-2252	717	28	that	that	SCONJ
inlawrev-2252	717	29	on	on	ADP
inlawrev-2252	717	30	the	the	DET
inlawrev-2252	717	31	average	average	ADJ
inlawrev-2252	717	32	much	much	ADV
inlawrev-2252	717	33	larger	large	ADJ
inlawrev-2252	717	34	companies	company	NOUN
inlawrev-2252	717	35	were	be	AUX
inlawrev-2252	717	36	acquired	acquire	VERB
inlawrev-2252	717	37	in	in	ADP
inlawrev-2252	717	38	1974	1974	NUM
inlawrev-2252	717	39	than	than	ADP
inlawrev-2252	717	40	in	in	ADP
inlawrev-2252	717	41	1973.1^"^	1973.1^"^	NUM
inlawrev-2252	717	42	in	in	ADP
inlawrev-2252	717	43	1972	1972	NUM
inlawrev-2252	717	44	,	,	PUNCT
inlawrev-2252	717	45	1.4	1.4	NUM
inlawrev-2252	717	46	%	%	NOUN
inlawrev-2252	717	47	of	of	ADP
inlawrev-2252	717	48	the	the	DET
inlawrev-2252	717	49	total	total	ADJ
inlawrev-2252	717	50	assets	asset	NOUN
inlawrev-2252	717	51	acquired	acquire	VERB
inlawrev-2252	717	52	through	through	ADP
inlawrev-2252	717	53	merger	merger	NOUN
inlawrev-2252	717	54	i55[i975	i55[i975	NOUN
inlawrev-2252	717	55	]	]	PUNCT
inlawrev-2252	717	56	ftc	ftc	PROPN
inlawrev-2252	717	57	stat	stat	PROPN
inlawrev-2252	717	58	.	.	PUNCT
inlawrev-2252	718	1	rep	rep	PROPN
inlawrev-2252	718	2	.	.	PROPN
inlawrev-2252	718	3	on	on	ADP
inlawrev-2252	718	4	mergers	merger	NOUN
inlawrev-2252	718	5	&	&	CCONJ
inlawrev-2252	718	6	acquisitions	acquisition	NOUN
inlawrev-2252	718	7	112	112	NUM
inlawrev-2252	718	8	,	,	PUNCT
inlawrev-2252	718	9	table	table	NOUN
inlawrev-2252	718	10	12	12	NUM
inlawrev-2252	718	11	[	[	SYM
inlawrev-2252	718	12	hereinafter	hereinafter	NOUN
inlawrev-2252	718	13	cited	cite	VERB
inlawrev-2252	718	14	as	as	ADP
inlawrev-2252	718	15	[	[	X
inlawrev-2252	718	16	1975	1975	NUM
inlawrev-2252	718	17	]	]	PUNCT
inlawrev-2252	718	18	ftc	ftc	PROPN
inlawrev-2252	718	19	rep	rep	PROPN
inlawrev-2252	718	20	.	.	PROPN
inlawrev-2252	718	21	]	]	PUNCT
inlawrev-2252	718	22	.	.	PUNCT
inlawrev-2252	719	1	156	156	NUM
inlawrev-2252	719	2	/	/	SYM
inlawrev-2252	719	3	d	d	NOUN
inlawrev-2252	719	4	at	at	ADP
inlawrev-2252	719	5	17	17	NUM
inlawrev-2252	719	6	,	,	PUNCT
inlawrev-2252	719	7	table	table	NOUN
inlawrev-2252	719	8	7	7	NUM
inlawrev-2252	719	9	.	.	X
inlawrev-2252	719	10	157	157	NUM
inlawrev-2252	719	11	/	/	SYM
inlawrev-2252	719	12	d	d	NOUN
inlawrev-2252	719	13	at	at	ADP
inlawrev-2252	719	14	109	109	NUM
inlawrev-2252	719	15	.	.	PUNCT
inlawrev-2252	720	1	i	i	PRON
inlawrev-2252	720	2	\	\	VERB
inlawrev-2252	721	1	i	i	PRON
inlawrev-2252	721	2	1977	1977	NUM
inlawrev-2252	721	3	]	]	PUNCT
inlawrev-2252	721	4	taxatiox	taxatiox	NOUN
inlawrev-2252	721	5	of	of	ADP
inlawrev-2252	721	6	interest	interest	NOUN
inlawrev-2252	721	7	-	-	PUNCT
inlawrev-2252	721	8	on	on	ADP
inlawrev-2252	721	9	-	-	PUNCT
inlawrev-2252	721	10	indebtedness	indebtedness	NOUN
inlawrev-2252	721	11	449	449	NUM
inlawrev-2252	721	12	involved	involve	VERB
inlawrev-2252	721	13	companies	company	NOUN
inlawrev-2252	721	14	in	in	ADP
inlawrev-2252	721	15	the	the	DET
inlawrev-2252	721	16	$	$	SYM
inlawrev-2252	721	17	50	50	NUM
inlawrev-2252	721	18	to	to	PART
inlawrev-2252	721	19	$	$	SYM
inlawrev-2252	721	20	100	100	NUM
inlawrev-2252	721	21	million	million	NUM
inlawrev-2252	721	22	asset	asset	NOUN
inlawrev-2252	721	23	range.^^	range.^^	NOUN
inlawrev-2252	721	24	*	*	PUNCT
inlawrev-2252	721	25	*	*	NOUN
inlawrev-2252	721	26	these	these	DET
inlawrev-2252	721	27	data	datum	NOUN
inlawrev-2252	721	28	tend	tend	VERB
inlawrev-2252	721	29	to	to	PART
inlawrev-2252	721	30	suggest	suggest	VERB
inlawrev-2252	721	31	that	that	SCONJ
inlawrev-2252	721	32	section	section	NOUN
inlawrev-2252	721	33	279	279	NUM
inlawrev-2252	721	34	is	be	AUX
inlawrev-2252	721	35	having	have	VERB
inlawrev-2252	721	36	a	a	DET
inlawrev-2252	721	37	limited	limit	VERB
inlawrev-2252	721	38	impact	impact	NOUN
inlawrev-2252	721	39	upon	upon	SCONJ
inlawrev-2252	721	40	large	large	ADJ
inlawrev-2252	721	41	mergers	merger	NOUN
inlawrev-2252	721	42	in	in	ADP
inlawrev-2252	721	43	recent	recent	ADJ
inlawrev-2252	721	44	years	year	NOUN
inlawrev-2252	721	45	.	.	PUNCT
inlawrev-2252	722	1	it	it	PRON
inlawrev-2252	722	2	should	should	AUX
inlawrev-2252	722	3	also	also	ADV
inlawrev-2252	722	4	be	be	AUX
inlawrev-2252	722	5	noted	note	VERB
inlawrev-2252	722	6	,	,	PUNCT
inlawrev-2252	722	7	however	however	ADV
inlawrev-2252	722	8	,	,	PUNCT
inlawrev-2252	722	9	that	that	SCONJ
inlawrev-2252	722	10	between	between	ADP
inlawrev-2252	722	11	1972	1972	NUM
inlawrev-2252	722	12	and	and	CCONJ
inlawrev-2252	722	13	1974	1974	NUM
inlawrev-2252	722	14	roughly	roughly	ADV
inlawrev-2252	722	15	75	75	NUM
inlawrev-2252	722	16	%	%	NOUN
inlawrev-2252	722	17	of	of	ADP
inlawrev-2252	722	18	all	all	DET
inlawrev-2252	722	19	merger	merger	NOUN
inlawrev-2252	722	20	activity	activity	NOUN
inlawrev-2252	722	21	involved	involve	VERB
inlawrev-2252	722	22	the	the	DET
inlawrev-2252	722	23	acquisition	acquisition	NOUN
inlawrev-2252	722	24	of	of	ADP
inlawrev-2252	722	25	companies	company	NOUN
inlawrev-2252	722	26	with	with	ADP
inlawrev-2252	722	27	assets	asset	NOUN
inlawrev-2252	722	28	of	of	ADP
inlawrev-2252	722	29	less	less	ADJ
inlawrev-2252	722	30	than	than	ADP
inlawrev-2252	722	31	$	$	SYM
inlawrev-2252	722	32	1	1	NUM
inlawrev-2252	722	33	million	million	NUM
inlawrev-2252	722	34	.	.	PUNCT
inlawrev-2252	723	1	^^^	^^^	ADP
inlawrev-2252	723	2	one	one	NUM
inlawrev-2252	723	3	possible	possible	ADJ
inlawrev-2252	723	4	impact	impact	NOUN
inlawrev-2252	723	5	of	of	ADP
inlawrev-2252	723	6	section	section	NOUN
inlawrev-2252	723	7	279	279	NUM
inlawrev-2252	723	8	might	might	AUX
inlawrev-2252	723	9	be	be	AUX
inlawrev-2252	723	10	the	the	DET
inlawrev-2252	723	11	recognized	recognize	VERB
inlawrev-2252	723	12	efforts	effort	NOUN
inlawrev-2252	723	13	of	of	ADP
inlawrev-2252	723	14	corporations	corporation	NOUN
inlawrev-2252	723	15	to	to	PART
inlawrev-2252	723	16	improve	improve	VERB
inlawrev-2252	723	17	their	their	PRON
inlawrev-2252	723	18	debt	debt	NOUN
inlawrev-2252	723	19	-	-	PUNCT
inlawrev-2252	723	20	equity	equity	NOUN
inlawrev-2252	723	21	ratios	ratio	NOUN
inlawrev-2252	723	22	.	.	PUNCT
inlawrev-2252	724	1	^^^	^^^	ADJ
inlawrev-2252	724	2	however	however	ADV
inlawrev-2252	724	3	,	,	PUNCT
inlawrev-2252	724	4	this	this	DET
inlawrev-2252	724	5	effort	effort	NOUN
inlawrev-2252	724	6	did	do	AUX
inlawrev-2252	724	7	not	not	PART
inlawrev-2252	724	8	begin	begin	VERB
inlawrev-2252	724	9	until	until	ADP
inlawrev-2252	724	10	1971	1971	NUM
inlawrev-2252	724	11	,	,	PUNCT
inlawrev-2252	724	12	two	two	NUM
inlawrev-2252	724	13	years	year	NOUN
inlawrev-2252	724	14	after	after	ADP
inlawrev-2252	724	15	the	the	DET
inlawrev-2252	724	16	enactment	enactment	NOUN
inlawrev-2252	724	17	of	of	ADP
inlawrev-2252	724	18	section	section	NOUN
inlawrev-2252	724	19	279	279	NUM
inlawrev-2252	724	20	.	.	PUNCT
inlawrev-2252	725	1	in	in	ADP
inlawrev-2252	725	2	addition	addition	NOUN
inlawrev-2252	725	3	,	,	PUNCT
inlawrev-2252	725	4	securities	security	NOUN
inlawrev-2252	725	5	and	and	CCONJ
inlawrev-2252	725	6	exchange	exchange	PROPN
inlawrev-2252	725	7	commission	commission	PROPN
inlawrev-2252	725	8	registration	registration	NOUN
inlawrev-2252	725	9	data	datum	NOUN
inlawrev-2252	725	10	are	be	AUX
inlawrev-2252	725	11	inconclusive	inconclusive	ADJ
inlawrev-2252	725	12	since	since	SCONJ
inlawrev-2252	725	13	rule	rule	NOUN
inlawrev-2252	725	14	146	146	NUM
inlawrev-2252	725	15	fails	fail	VERB
inlawrev-2252	725	16	to	to	PART
inlawrev-2252	725	17	effectively	effectively	ADV
inlawrev-2252	725	18	limit	limit	VERB
inlawrev-2252	725	19	use	use	NOUN
inlawrev-2252	725	20	of	of	ADP
inlawrev-2252	725	21	a	a	DET
inlawrev-2252	725	22	method	method	NOUN
inlawrev-2252	725	23	for	for	SCONJ
inlawrev-2252	725	24	corporations	corporation	NOUN
inlawrev-2252	725	25	to	to	PART
inlawrev-2252	725	26	avoid	avoid	VERB
inlawrev-2252	725	27	the	the	DET
inlawrev-2252	725	28	registration	registration	NOUN
inlawrev-2252	725	29	requirement	requirement	NOUN
inlawrev-2252	725	30	of	of	ADP
inlawrev-2252	725	31	rule	rule	NOUN
inlawrev-2252	725	32	145	145	NUM
inlawrev-2252	725	33	,	,	PUNCT
inlawrev-2252	725	34	with	with	ADP
inlawrev-2252	725	35	the	the	DET
inlawrev-2252	725	36	result	result	NOUN
inlawrev-2252	725	37	that	that	SCONJ
inlawrev-2252	725	38	there	there	PRON
inlawrev-2252	725	39	is	be	VERB
inlawrev-2252	725	40	no	no	DET
inlawrev-2252	725	41	information	information	NOUN
inlawrev-2252	725	42	regarding	regard	VERB
inlawrev-2252	725	43	the	the	DET
inlawrev-2252	725	44	dollar	dollar	NOUN
inlawrev-2252	725	45	amount	amount	NOUN
inlawrev-2252	725	46	and	and	CCONJ
inlawrev-2252	725	47	type	type	NOUN
inlawrev-2252	725	48	of	of	ADP
inlawrev-2252	725	49	security	security	NOUN
inlawrev-2252	725	50	involved	involve	VERB
inlawrev-2252	725	51	in	in	ADP
inlawrev-2252	725	52	many	many	ADJ
inlawrev-2252	725	53	mergers.i^^	mergers.i^^	NOUN
inlawrev-2252	725	54	the	the	DET
inlawrev-2252	725	55	securities	securities	PROPN
inlawrev-2252	725	56	and	and	CCONJ
inlawrev-2252	725	57	exchange	exchange	PROPN
inlawrev-2252	725	58	commission	commission	PROPN
inlawrev-2252	725	59	's	's	PART
inlawrev-2252	725	60	1973	1973	NUM
inlawrev-2252	725	61	data	datum	NOUN
inlawrev-2252	725	62	indicate	indicate	VERB
inlawrev-2252	725	63	,	,	PUNCT
inlawrev-2252	725	64	however	however	ADV
inlawrev-2252	725	65	,	,	PUNCT
inlawrev-2252	725	66	that	that	SCONJ
inlawrev-2252	725	67	securities	security	NOUN
inlawrev-2252	725	68	registered	register	VERB
inlawrev-2252	725	69	for	for	ADP
inlawrev-2252	725	70	other	other	ADJ
inlawrev-2252	725	71	than	than	ADP
inlawrev-2252	725	72	cash	cash	NOUN
inlawrev-2252	725	73	sales	sale	NOUN
inlawrev-2252	725	74	,	,	PUNCT
inlawrev-2252	725	75	primarily	primarily	ADV
inlawrev-2252	725	76	in	in	ADP
inlawrev-2252	725	77	connection	connection	NOUN
inlawrev-2252	725	78	with	with	ADP
inlawrev-2252	725	79	mergers	merger	NOUN
inlawrev-2252	725	80	and	and	CCONJ
inlawrev-2252	725	81	consolidations	consolidation	NOUN
inlawrev-2252	725	82	,	,	PUNCT
inlawrev-2252	725	83	rose	rise	VERB
inlawrev-2252	725	84	substantially	substantially	ADV
inlawrev-2252	725	85	,	,	PUNCT
inlawrev-2252	725	86	reflecting	reflect	VERB
inlawrev-2252	725	87	the	the	DET
inlawrev-2252	725	88	new	new	ADJ
inlawrev-2252	725	89	registration	registration	NOUN
inlawrev-2252	725	90	requirement	requirement	NOUN
inlawrev-2252	725	91	.	.	PUNCT
inlawrev-2252	726	1	^^2	^^2	NOUN
inlawrev-2252	726	2	since	since	SCONJ
inlawrev-2252	726	3	rule	rule	NOUN
inlawrev-2252	726	4	145	145	NUM
inlawrev-2252	726	5	did	do	AUX
inlawrev-2252	726	6	not	not	PART
inlawrev-2252	726	7	become	become	VERB
inlawrev-2252	726	8	effective	effective	ADJ
inlawrev-2252	726	9	until	until	ADP
inlawrev-2252	726	10	january	january	PROPN
inlawrev-2252	726	11	1973	1973	NUM
inlawrev-2252	726	12	,	,	PUNCT
inlawrev-2252	726	13	further	further	ADJ
inlawrev-2252	726	14	analysis	analysis	NOUN
inlawrev-2252	726	15	of	of	ADP
inlawrev-2252	726	16	a	a	DET
inlawrev-2252	726	17	comparison	comparison	NOUN
inlawrev-2252	726	18	of	of	ADP
inlawrev-2252	726	19	debt	debt	NOUN
inlawrev-2252	726	20	and	and	CCONJ
inlawrev-2252	726	21	equity	equity	NOUN
inlawrev-2252	726	22	issued	issue	VERB
inlawrev-2252	726	23	in	in	ADP
inlawrev-2252	726	24	connection	connection	NOUN
inlawrev-2252	726	25	with	with	ADP
inlawrev-2252	726	26	mergers	merger	NOUN
inlawrev-2252	726	27	must	must	AUX
inlawrev-2252	726	28	be	be	AUX
inlawrev-2252	726	29	postponed	postpone	VERB
inlawrev-2252	726	30	until	until	SCONJ
inlawrev-2252	726	31	sufficient	sufficient	ADJ
inlawrev-2252	726	32	data	datum	NOUN
inlawrev-2252	726	33	have	have	AUX
inlawrev-2252	726	34	been	be	AUX
inlawrev-2252	726	35	compiled	compile	VERB
inlawrev-2252	726	36	.	.	PUNCT
inlawrev-2252	727	1	i^[1973	i^[1973	PROPN
inlawrev-2252	727	2	]	]	X
inlawrev-2252	727	3	ftc	ftc	PROPN
inlawrev-2252	727	4	stat	stat	PROPN
inlawrev-2252	727	5	.	.	PUNCT
inlawrev-2252	728	1	rep	rep	PROPN
inlawrev-2252	728	2	.	.	PROPN
inlawrev-2252	728	3	on	on	ADP
inlawrev-2252	728	4	mergers	merger	NOUN
inlawrev-2252	728	5	&	&	CCONJ
inlawrev-2252	728	6	acquisitions	acquisition	NOUN
inlawrev-2252	728	7	3	3	NUM
inlawrev-2252	728	8	,	,	PUNCT
inlawrev-2252	728	9	table	table	NOUN
inlawrev-2252	728	10	6	6	NUM
inlawrev-2252	728	11	[	[	SYM
inlawrev-2252	728	12	hereinafter	hereinafter	NOUN
inlawrev-2252	728	13	cited	cite	VERB
inlawrev-2252	728	14	as	as	ADP
inlawrev-2252	728	15	[	[	X
inlawrev-2252	728	16	1973	1973	NUM
inlawrev-2252	728	17	]	]	PUNCT
inlawrev-2252	728	18	ftc	ftc	PROPN
inlawrev-2252	728	19	rep	rep	PROPN
inlawrev-2252	728	20	.	.	PROPN
inlawrev-2252	728	21	]	]	PUNCT
inlawrev-2252	728	22	.	.	PUNCT
inlawrev-2252	729	1	tliis	tliis	PROPN
inlawrev-2252	729	2	fi^re	fi^re	NOUN
inlawrev-2252	729	3	,	,	PUNCT
inlawrev-2252	729	4	unlilce	unlilce	ADJ
inlawrev-2252	729	5	the	the	DET
inlawrev-2252	729	6	comparable	comparable	ADJ
inlawrev-2252	729	7	figures	figure	NOUN
inlawrev-2252	729	8	for	for	ADP
inlawrev-2252	729	9	1973	1973	NUM
inlawrev-2252	729	10	and	and	CCONJ
inlawrev-2252	729	11	1974	1974	NUM
inlawrev-2252	729	12	,	,	PUNCT
inlawrev-2252	729	13	involves	involve	VERB
inlawrev-2252	729	14	only	only	ADV
inlawrev-2252	729	15	completed	complete	VERB
inlawrev-2252	729	16	mergers	merger	NOUN
inlawrev-2252	729	17	.	.	PUNCT
inlawrev-2252	730	1	the	the	DET
inlawrev-2252	730	2	figure	figure	NOUN
inlawrev-2252	730	3	for	for	ADP
inlawrev-2252	730	4	completed	complete	VERB
inlawrev-2252	730	5	and	and	CCONJ
inlawrev-2252	730	6	pending	pende	VERB
inlawrev-2252	730	7	mergers	merger	NOUN
inlawrev-2252	730	8	would	would	AUX
inlawrev-2252	730	9	be	be	AUX
inlawrev-2252	730	10	slightly	slightly	ADV
inlawrev-2252	730	11	higher	high	ADJ
inlawrev-2252	730	12	.	.	PUNCT
inlawrev-2252	731	1	for	for	ADP
inlawrev-2252	731	2	example	example	NOUN
inlawrev-2252	731	3	,	,	PUNCT
inlawrev-2252	731	4	for	for	ADP
inlawrev-2252	731	5	pending	pende	VERB
inlawrev-2252	731	6	mergers	merger	NOUN
inlawrev-2252	731	7	in	in	ADP
inlawrev-2252	731	8	1972	1972	NUM
inlawrev-2252	731	9	,	,	PUNCT
inlawrev-2252	731	10	2.5	2.5	NUM
inlawrev-2252	731	11	%	%	NOUN
inlawrev-2252	731	12	of	of	ADP
inlawrev-2252	731	13	the	the	DET
inlawrev-2252	731	14	companies	company	NOUN
inlawrev-2252	731	15	to	to	PART
inlawrev-2252	731	16	be	be	AUX
inlawrev-2252	731	17	acquired	acquire	VERB
inlawrev-2252	731	18	had	have	VERB
inlawrev-2252	731	19	assets	asset	NOUN
inlawrev-2252	731	20	in	in	ADP
inlawrev-2252	731	21	size	size	NOUN
inlawrev-2252	731	22	ranging	range	VERB
inlawrev-2252	731	23	from	from	ADP
inlawrev-2252	731	24	$	$	SYM
inlawrev-2252	731	25	50	50	NUM
inlawrev-2252	731	26	to	to	PART
inlawrev-2252	731	27	$	$	SYM
inlawrev-2252	731	28	100	100	NUM
inlawrev-2252	731	29	million	million	NUM
inlawrev-2252	731	30	-	-	PUNCT
inlawrev-2252	731	31	plus	plus	NOUN
inlawrev-2252	731	32	.	.	PUNCT
inlawrev-2252	732	1	^^^the	^^^the	DET
inlawrev-2252	732	2	actual	actual	ADJ
inlawrev-2252	732	3	figures	figure	NOUN
inlawrev-2252	732	4	for	for	ADP
inlawrev-2252	732	5	the	the	DET
inlawrev-2252	732	6	percentage	percentage	NOUN
inlawrev-2252	732	7	of	of	ADP
inlawrev-2252	732	8	mergers	merger	NOUN
inlawrev-2252	732	9	involving	involve	VERB
inlawrev-2252	732	10	the	the	DET
inlawrev-2252	732	11	acquisition	acquisition	NOUN
inlawrev-2252	732	12	of	of	ADP
inlawrev-2252	732	13	companies	company	NOUN
inlawrev-2252	732	14	with	with	ADP
inlawrev-2252	732	15	asset	asset	NOUN
inlawrev-2252	732	16	sizes	size	NOUN
inlawrev-2252	732	17	under	under	ADP
inlawrev-2252	732	18	$	$	SYM
inlawrev-2252	732	19	1	1	NUM
inlawrev-2252	732	20	million	million	NUM
inlawrev-2252	732	21	for	for	ADP
inlawrev-2252	732	22	1972	1972	NUM
inlawrev-2252	732	23	through	through	ADP
inlawrev-2252	732	24	1974	1974	NUM
inlawrev-2252	732	25	are	be	AUX
inlawrev-2252	732	26	:	:	PUNCT
inlawrev-2252	732	27	78.3	78.3	NUM
inlawrev-2252	732	28	%	%	NOUN
inlawrev-2252	732	29	for	for	ADP
inlawrev-2252	732	30	1974	1974	NUM
inlawrev-2252	732	31	,	,	PUNCT
inlawrev-2252	732	32	[	[	X
inlawrev-2252	732	33	1975	1975	NUM
inlawrev-2252	732	34	]	]	X
inlawrev-2252	732	35	ftc	ftc	PROPN
inlawrev-2252	732	36	rep	rep	PROPN
inlawrev-2252	732	37	.	.	PROPN
inlawrev-2252	732	38	,	,	PUNCT
inlawrev-2252	732	39	supra	supra	PROPN
inlawrev-2252	732	40	note	note	PROPN
inlawrev-2252	732	41	155	155	NUM
inlawrev-2252	732	42	,	,	PUNCT
inlawrev-2252	732	43	at	at	ADP
inlawrev-2252	732	44	17	17	NUM
inlawrev-2252	732	45	,	,	PUNCT
inlawrev-2252	732	46	table	table	NOUN
inlawrev-2252	732	47	7	7	NUM
inlawrev-2252	732	48	;	;	PUNCT
inlawrev-2252	732	49	82.2	82.2	NUM
inlawrev-2252	732	50	%	%	NOUN
inlawrev-2252	732	51	for	for	ADP
inlawrev-2252	732	52	1973	1973	NUM
inlawrev-2252	732	53	,	,	PUNCT
inlawrev-2252	732	54	[	[	X
inlawrev-2252	732	55	1974	1974	NUM
inlawrev-2252	732	56	]	]	PUNCT
inlawrev-2252	732	57	ftc	ftc	PROPN
inlawrev-2252	732	58	stat	stat	PROPN
inlawrev-2252	732	59	.	.	PUNCT
inlawrev-2252	733	1	rep	rep	PROPN
inlawrev-2252	733	2	.	.	PROPN
inlawrev-2252	733	3	on	on	ADP
inlawrev-2252	733	4	mergers	merger	NOUN
inlawrev-2252	733	5	&	&	CCONJ
inlawrev-2252	733	6	acquisitions	acquisition	NOUN
inlawrev-2252	733	7	15	15	NUM
inlawrev-2252	733	8	,	,	PUNCT
inlawrev-2252	733	9	table	table	NOUN
inlawrev-2252	733	10	7	7	NUM
inlawrev-2252	733	11	;	;	PUNCT
inlawrev-2252	733	12	73.9	73.9	NUM
inlawrev-2252	733	13	%	%	NOUN
inlawrev-2252	734	1	[	[	X
inlawrev-2252	734	2	1973	1973	NUM
inlawrev-2252	734	3	]	]	X
inlawrev-2252	734	4	ftc	ftc	PROPN
inlawrev-2252	734	5	rep	rep	PROPN
inlawrev-2252	734	6	.	.	PROPN
inlawrev-2252	734	7	,	,	PUNCT
inlawrev-2252	734	8	supra	supra	PROPN
inlawrev-2252	734	9	note	note	VERB
inlawrev-2252	734	10	158	158	NUM
inlawrev-2252	734	11	,	,	PUNCT
inlawrev-2252	734	12	at	at	ADP
inlawrev-2252	734	13	3	3	NUM
inlawrev-2252	734	14	,	,	PUNCT
inlawrev-2252	734	15	table	table	NOUN
inlawrev-2252	734	16	6	6	NUM
inlawrev-2252	734	17	.	.	PUNCT
inlawrev-2252	735	1	it	it	PRON
inlawrev-2252	735	2	should	should	AUX
inlawrev-2252	735	3	be	be	AUX
inlawrev-2252	735	4	noted	note	VERB
inlawrev-2252	735	5	that	that	SCONJ
inlawrev-2252	735	6	in	in	ADP
inlawrev-2252	735	7	1972	1972	NUM
inlawrev-2252	735	8	the	the	DET
inlawrev-2252	735	9	data	datum	NOUN
inlawrev-2252	735	10	on	on	ADP
inlawrev-2252	735	11	mergers	merger	NOUN
inlawrev-2252	735	12	included	include	VERB
inlawrev-2252	735	13	separate	separate	ADJ
inlawrev-2252	735	14	figures	figure	NOUN
inlawrev-2252	735	15	for	for	ADP
inlawrev-2252	735	16	completed	complete	VERB
inlawrev-2252	735	17	and	and	CCONJ
inlawrev-2252	735	18	pending	pende	VERB
inlawrev-2252	735	19	mergers	merger	NOUN
inlawrev-2252	735	20	.	.	PUNCT
inlawrev-2252	736	1	for	for	ADP
inlawrev-2252	736	2	1973	1973	NUM
inlawrev-2252	736	3	and	and	CCONJ
inlawrev-2252	736	4	succeeding	succeed	VERB
inlawrev-2252	736	5	years	year	NOUN
inlawrev-2252	736	6	,	,	PUNCT
inlawrev-2252	736	7	the	the	DET
inlawrev-2252	736	8	data	datum	NOUN
inlawrev-2252	736	9	included	include	VERB
inlawrev-2252	736	10	combined	combined	ADJ
inlawrev-2252	736	11	figures	figure	NOUN
inlawrev-2252	736	12	for	for	ADP
inlawrev-2252	736	13	completed	complete	VERB
inlawrev-2252	736	14	and	and	CCONJ
inlawrev-2252	736	15	pending	pende	VERB
inlawrev-2252	736	16	mergers	merger	NOUN
inlawrev-2252	736	17	.	.	PUNCT
inlawrev-2252	736	18	^^in	^^in	PUNCT
inlawrev-2252	736	19	its	its	PRON
inlawrev-2252	736	20	annual	annual	ADJ
inlawrev-2252	736	21	report	report	NOUN
inlawrev-2252	736	22	the	the	DET
inlawrev-2252	736	23	securities	securities	PROPN
inlawrev-2252	736	24	and	and	CCONJ
inlawrev-2252	736	25	exchange	exchange	PROPN
inlawrev-2252	736	26	commission	commission	PROPN
inlawrev-2252	736	27	observed	observe	VERB
inlawrev-2252	736	28	that	that	SCONJ
inlawrev-2252	736	29	,	,	PUNCT
inlawrev-2252	736	30	although	although	SCONJ
inlawrev-2252	736	31	there	there	PRON
inlawrev-2252	736	32	were	be	VERB
inlawrev-2252	736	33	3,712	3,712	NUM
inlawrev-2252	736	34	registration	registration	NOUN
inlawrev-2252	736	35	statements	statement	NOUN
inlawrev-2252	736	36	declared	declare	VERB
inlawrev-2252	736	37	effective	effective	ADJ
inlawrev-2252	736	38	in	in	ADP
inlawrev-2252	736	39	1972	1972	NUM
inlawrev-2252	736	40	compared	compare	VERB
inlawrev-2252	736	41	with	with	ADP
inlawrev-2252	736	42	the	the	DET
inlawrev-2252	736	43	previous	previous	ADJ
inlawrev-2252	736	44	record	record	NOUN
inlawrev-2252	736	45	number	number	NOUN
inlawrev-2252	736	46	of	of	ADP
inlawrev-2252	736	47	3,645	3,645	NUM
inlawrev-2252	736	48	effective	effective	ADJ
inlawrev-2252	736	49	registration	registration	NOUN
inlawrev-2252	736	50	statements	statement	NOUN
inlawrev-2252	736	51	for	for	ADP
inlawrev-2252	736	52	1969	1969	NUM
inlawrev-2252	736	53	,	,	PUNCT
inlawrev-2252	736	54	the	the	DET
inlawrev-2252	736	55	total	total	ADJ
inlawrev-2252	736	56	dollar	dollar	NOUN
inlawrev-2252	736	57	amount	amount	NOUN
inlawrev-2252	736	58	in	in	ADP
inlawrev-2252	736	59	1972	1972	NUM
inlawrev-2252	736	60	fell	fall	VERB
inlawrev-2252	736	61	far	far	ADV
inlawrev-2252	736	62	short	short	ADV
inlawrev-2252	736	63	of	of	ADP
inlawrev-2252	736	64	the	the	DET
inlawrev-2252	736	65	record	record	NOUN
inlawrev-2252	736	66	$	$	SYM
inlawrev-2252	736	67	82.5	82.5	NUM
inlawrev-2252	736	68	billion	billion	NUM
inlawrev-2252	736	69	set	set	VERB
inlawrev-2252	736	70	in	in	ADP
inlawrev-2252	736	71	1969	1969	NUM
inlawrev-2252	736	72	.	.	PUNCT
inlawrev-2252	737	1	the	the	DET
inlawrev-2252	737	2	commission	commission	NOUN
inlawrev-2252	737	3	noted	note	VERB
inlawrev-2252	737	4	also	also	ADV
inlawrev-2252	737	5	that	that	SCONJ
inlawrev-2252	737	6	there	there	PRON
inlawrev-2252	737	7	had	have	AUX
inlawrev-2252	737	8	been	be	AUX
inlawrev-2252	737	9	steady	steady	ADJ
inlawrev-2252	737	10	decline	decline	NOUN
inlawrev-2252	737	11	in	in	ADP
inlawrev-2252	737	12	the	the	DET
inlawrev-2252	737	13	dollar	dollar	NOUN
inlawrev-2252	737	14	value	value	NOUN
inlawrev-2252	737	15	of	of	ADP
inlawrev-2252	737	16	equity	equity	NOUN
inlawrev-2252	737	17	issues	issue	NOUN
inlawrev-2252	737	18	between	between	ADP
inlawrev-2252	737	19	1969	1969	NUM
inlawrev-2252	737	20	and	and	CCONJ
inlawrev-2252	737	21	1972	1972	NUM
inlawrev-2252	737	22	but	but	CCONJ
inlawrev-2252	737	23	a	a	DET
inlawrev-2252	737	24	steady	steady	ADJ
inlawrev-2252	737	25	increase	increase	NOUN
inlawrev-2252	737	26	in	in	ADP
inlawrev-2252	737	27	the	the	DET
inlawrev-2252	737	28	dollar	dollar	NOUN
inlawrev-2252	737	29	value	value	NOUN
inlawrev-2252	737	30	of	of	ADP
inlawrev-2252	737	31	debt	debt	NOUN
inlawrev-2252	737	32	issues	issue	NOUN
inlawrev-2252	737	33	.	.	PUNCT
inlawrev-2252	738	1	however	however	ADV
inlawrev-2252	738	2	,	,	PUNCT
inlawrev-2252	738	3	since	since	SCONJ
inlawrev-2252	738	4	1972	1972	NUM
inlawrev-2252	738	5	there	there	PRON
inlawrev-2252	738	6	has	have	AUX
inlawrev-2252	738	7	been	be	AUX
inlawrev-2252	738	8	a	a	DET
inlawrev-2252	738	9	much	much	ADV
inlawrev-2252	738	10	greater	great	ADJ
inlawrev-2252	738	11	decline	decline	NOUN
inlawrev-2252	738	12	in	in	ADP
inlawrev-2252	738	13	the	the	DET
inlawrev-2252	738	14	value	value	NOUN
inlawrev-2252	738	15	of	of	ADP
inlawrev-2252	738	16	debt	debt	NOUN
inlawrev-2252	738	17	issued	issue	VERB
inlawrev-2252	738	18	for	for	ADP
inlawrev-2252	738	19	cash	cash	NOUN
inlawrev-2252	738	20	sale	sale	NOUN
inlawrev-2252	738	21	compared	compare	VERB
inlawrev-2252	738	22	with	with	ADP
inlawrev-2252	738	23	equity	equity	NOUN
inlawrev-2252	738	24	issues	issue	NOUN
inlawrev-2252	738	25	.	.	PUNCT
inlawrev-2252	739	1	see	see	VERB
inlawrev-2252	739	2	38	38	NUM
inlawrev-2252	739	3	sec	sec	PROPN
inlawrev-2252	739	4	ann	ann	PROPN
inlawrev-2252	739	5	.	.	PUNCT
inlawrev-2252	739	6	rep	rep	PROPN
inlawrev-2252	739	7	.	.	PROPN
inlawrev-2252	739	8	163	163	NUM
inlawrev-2252	739	9	-	-	SYM
inlawrev-2252	739	10	66	66	NUM
inlawrev-2252	739	11	(	(	PUNCT
inlawrev-2252	739	12	1972	1972	NUM
inlawrev-2252	739	13	)	)	PUNCT
inlawrev-2252	739	14	.	.	PUNCT
inlawrev-2252	740	1	^^^see	^^^see	PROPN
inlawrev-2252	740	2	generally	generally	ADV
inlawrev-2252	741	1	i	i	PRON
inlawrev-2252	741	2	d.	d.	PROPN
inlawrev-2252	741	3	at	at	ADP
inlawrev-2252	741	4	13	13	NUM
inlawrev-2252	741	5	for	for	ADP
inlawrev-2252	741	6	an	an	DET
inlawrev-2252	741	7	explanation	explanation	NOUN
inlawrev-2252	741	8	of	of	ADP
inlawrev-2252	741	9	the	the	DET
inlawrev-2252	741	10	purpose	purpose	NOUN
inlawrev-2252	741	11	and	and	CCONJ
inlawrev-2252	741	12	limitations	limitation	NOUN
inlawrev-2252	741	13	of	of	ADP
inlawrev-2252	741	14	rule	rule	NOUN
inlawrev-2252	741	15	145	145	NUM
inlawrev-2252	741	16	.	.	PUNCT
inlawrev-2252	742	1	for	for	ADP
inlawrev-2252	742	2	an	an	DET
inlawrev-2252	742	3	explanation	explanation	NOUN
inlawrev-2252	742	4	of	of	ADP
inlawrev-2252	742	5	how	how	SCONJ
inlawrev-2252	742	6	the	the	DET
inlawrev-2252	742	7	rule	rule	NOUN
inlawrev-2252	742	8	is	be	AUX
inlawrev-2252	742	9	intended	intend	VERB
inlawrev-2252	742	10	to	to	PART
inlawrev-2252	742	11	interact	interact	VERB
inlawrev-2252	742	12	with	with	ADP
inlawrev-2252	742	13	rule	rule	NOUN
inlawrev-2252	742	14	146	146	NUM
inlawrev-2252	742	15	,	,	PUNCT
inlawrev-2252	742	16	see	see	VERB
inlawrev-2252	742	17	address	address	NOUN
inlawrev-2252	742	18	by	by	ADP
inlawrev-2252	742	19	ray	ray	PROPN
inlawrev-2252	742	20	garrett	garrett	PROPN
inlawrev-2252	742	21	,	,	PUNCT
inlawrev-2252	742	22	jr	jr	PROPN
inlawrev-2252	742	23	.	.	PROPN
inlawrev-2252	742	24	,	,	PUNCT
inlawrev-2252	742	25	chairman	chairman	NOUN
inlawrev-2252	742	26	of	of	ADP
inlawrev-2252	742	27	securities	securities	PROPN
inlawrev-2252	742	28	and	and	CCONJ
inlawrev-2252	742	29	exchange	exchange	PROPN
inlawrev-2252	742	30	commission	commission	PROPN
inlawrev-2252	742	31	(	(	PUNCT
inlawrev-2252	742	32	april	april	PROPN
inlawrev-2252	742	33	30	30	NUM
inlawrev-2252	742	34	,	,	PUNCT
inlawrev-2252	742	35	1974	1974	NUM
inlawrev-2252	742	36	)	)	PUNCT
inlawrev-2252	742	37	,	,	PUNCT
inlawrev-2252	742	38	reprinted	reprint	VERB
inlawrev-2252	742	39	in	in	ADP
inlawrev-2252	742	40	j.	j.	PROPN
inlawrev-2252	742	41	wiesen	wiesen	PROPN
inlawrev-2252	742	42	,	,	PUNCT
inlawrev-2252	742	43	regulating	regulate	VERB
inlawrev-2252	742	44	transactions	transaction	NOUN
inlawrev-2252	742	45	in	in	ADP
inlawrev-2252	742	46	securities	security	NOUN
inlawrev-2252	742	47	:	:	PUNCT
inlawrev-2252	742	48	the	the	DET
inlawrev-2252	742	49	expanding	expand	VERB
inlawrev-2252	742	50	impact	impact	NOUN
inlawrev-2252	742	51	on	on	ADP
inlawrev-2252	742	52	corporate	corporate	ADJ
inlawrev-2252	742	53	managers	manager	NOUN
inlawrev-2252	742	54	,	,	PUNCT
inlawrev-2252	742	55	investors	investor	NOUN
inlawrev-2252	742	56	and	and	CCONJ
inlawrev-2252	742	57	the	the	DET
inlawrev-2252	742	58	financial	financial	ADJ
inlawrev-2252	742	59	community	community	NOUN
inlawrev-2252	742	60	97	97	NUM
inlawrev-2252	742	61	-	-	SYM
inlawrev-2252	742	62	99	99	NUM
inlawrev-2252	742	63	(	(	PUNCT
inlawrev-2252	742	64	1975	1975	NUM
inlawrev-2252	742	65	)	)	PUNCT
inlawrev-2252	742	66	.	.	PUNCT
inlawrev-2252	743	1	16239	16239	NUM
inlawrev-2252	743	2	sec	sec	PROPN
inlawrev-2252	743	3	ann	ann	PROPN
inlawrev-2252	743	4	.	.	PROPN
inlawrev-2252	743	5	rep	rep	PROPN
inlawrev-2252	743	6	.	.	PROPN
inlawrev-2252	743	7	165	165	NUM
inlawrev-2252	743	8	(	(	PUNCT
inlawrev-2252	743	9	1973	1973	NUM
inlawrev-2252	743	10	)	)	PUNCT
inlawrev-2252	743	11	.	.	PUNCT
inlawrev-2252	744	1	450	450	NUM
inlawrev-2252	744	2	indiana	indiana	PROPN
inlawrev-2252	744	3	law	law	NOUN
inlawrev-2252	744	4	review	review	NOUN
inlawrev-2252	744	5	[	[	X
inlawrev-2252	744	6	vol	vol	NOUN
inlawrev-2252	744	7	.	.	PUNCT
inlawrev-2252	744	8	10:419	10:419	NUM
inlawrev-2252	744	9	given	give	VERB
inlawrev-2252	744	10	the	the	DET
inlawrev-2252	744	11	present	present	ADJ
inlawrev-2252	744	12	level	level	NOUN
inlawrev-2252	744	13	of	of	ADP
inlawrev-2252	744	14	industrial	industrial	ADJ
inlawrev-2252	744	15	asset	asset	NOUN
inlawrev-2252	744	16	concentration	concentration	NOUN
inlawrev-2252	744	17	,	,	PUNCT
inlawrev-2252	744	18	^^^	^^^	ADJ
inlawrev-2252	744	19	it	it	PRON
inlawrev-2252	744	20	would	would	AUX
inlawrev-2252	744	21	seem	seem	VERB
inlawrev-2252	744	22	that	that	SCONJ
inlawrev-2252	744	23	within	within	ADP
inlawrev-2252	744	24	the	the	DET
inlawrev-2252	744	25	next	next	ADJ
inlawrev-2252	744	26	few	few	ADJ
inlawrev-2252	744	27	decades	decade	NOUN
inlawrev-2252	744	28	not	not	PART
inlawrev-2252	744	29	many	many	ADJ
inlawrev-2252	744	30	healthy	healthy	ADJ
inlawrev-2252	744	31	,	,	PUNCT
inlawrev-2252	744	32	growing	grow	VERB
inlawrev-2252	744	33	firms	firm	NOUN
inlawrev-2252	744	34	will	will	AUX
inlawrev-2252	744	35	remain	remain	VERB
inlawrev-2252	744	36	to	to	PART
inlawrev-2252	744	37	be	be	AUX
inlawrev-2252	744	38	acquired	acquire	VERB
inlawrev-2252	744	39	.	.	PUNCT
inlawrev-2252	745	1	thus	thus	ADV
inlawrev-2252	745	2	,	,	PUNCT
inlawrev-2252	745	3	the	the	DET
inlawrev-2252	745	4	use	use	NOUN
inlawrev-2252	745	5	of	of	ADP
inlawrev-2252	745	6	debt	debt	NOUN
inlawrev-2252	745	7	in	in	ADP
inlawrev-2252	745	8	corporate	corporate	ADJ
inlawrev-2252	745	9	acquisitions	acquisition	NOUN
inlawrev-2252	745	10	will	will	AUX
inlawrev-2252	745	11	necessarily	necessarily	ADV
inlawrev-2252	745	12	decline	decline	VERB
inlawrev-2252	745	13	with	with	ADP
inlawrev-2252	745	14	the	the	DET
inlawrev-2252	745	15	overall	overall	ADJ
inlawrev-2252	745	16	decline	decline	NOUN
inlawrev-2252	745	17	in	in	ADP
inlawrev-2252	745	18	merger	merger	NOUN
inlawrev-2252	745	19	activity	activity	NOUN
inlawrev-2252	745	20	.	.	PUNCT
inlawrev-2252	746	1	preliminary	preliminary	ADJ
inlawrev-2252	746	2	indications	indication	NOUN
inlawrev-2252	746	3	,	,	PUNCT
inlawrev-2252	746	4	however	however	ADV
inlawrev-2252	746	5	,	,	PUNCT
inlawrev-2252	746	6	are	be	AUX
inlawrev-2252	746	7	that	that	SCONJ
inlawrev-2252	746	8	the	the	DET
inlawrev-2252	746	9	use	use	NOUN
inlawrev-2252	746	10	of	of	ADP
inlawrev-2252	746	11	registered	register	VERB
inlawrev-2252	746	12	debt	debt	NOUN
inlawrev-2252	746	13	securities	security	NOUN
inlawrev-2252	746	14	in	in	ADP
inlawrev-2252	746	15	mergers	merger	NOUN
inlawrev-2252	746	16	and	and	CCONJ
inlawrev-2252	746	17	acquisitions	acquisition	NOUN
inlawrev-2252	746	18	is	be	AUX
inlawrev-2252	746	19	increasing	increase	VERB
inlawrev-2252	746	20	,	,	PUNCT
inlawrev-2252	746	21	at	at	ADP
inlawrev-2252	746	22	least	least	ADJ
inlawrev-2252	746	23	it	it	PRON
inlawrev-2252	746	24	was	be	AUX
inlawrev-2252	746	25	between	between	ADP
inlawrev-2252	746	26	the	the	DET
inlawrev-2252	746	27	years	year	NOUN
inlawrev-2252	746	28	1973	1973	NUM
inlawrev-2252	746	29	and	and	CCONJ
inlawrev-2252	746	30	1974	1974	NUM
inlawrev-2252	746	31	.	.	PUNCT
inlawrev-2252	747	1	the	the	DET
inlawrev-2252	747	2	securities	securities	PROPN
inlawrev-2252	747	3	and	and	CCONJ
inlawrev-2252	747	4	exchange	exchange	PROPN
inlawrev-2252	747	5	commission	commission	PROPN
inlawrev-2252	747	6	data	datum	NOUN
inlawrev-2252	747	7	indicate	indicate	VERB
inlawrev-2252	747	8	that	that	SCONJ
inlawrev-2252	747	9	debt	debt	NOUN
inlawrev-2252	747	10	securities	security	NOUN
inlawrev-2252	747	11	constituted	constitute	VERB
inlawrev-2252	747	12	roughly	roughly	ADV
inlawrev-2252	747	13	2.6	2.6	NUM
inlawrev-2252	747	14	%	%	NOUN
inlawrev-2252	747	15	of	of	ADP
inlawrev-2252	747	16	the	the	DET
inlawrev-2252	747	17	total	total	ADJ
inlawrev-2252	747	18	$	$	SYM
inlawrev-2252	747	19	10.5	10.5	NUM
inlawrev-2252	747	20	billion	billion	NUM
inlawrev-2252	747	21	securities	security	NOUN
inlawrev-2252	747	22	issued	issue	VERB
inlawrev-2252	747	23	for	for	ADP
inlawrev-2252	747	24	other	other	ADJ
inlawrev-2252	747	25	than	than	ADP
inlawrev-2252	747	26	cash	cash	NOUN
inlawrev-2252	747	27	sale	sale	NOUN
inlawrev-2252	747	28	in	in	ADP
inlawrev-2252	747	29	1973	1973	NUM
inlawrev-2252	747	30	.	.	PUNCT
inlawrev-2252	748	1	^^'^	^^'^	NOUN
inlawrev-2252	748	2	for	for	ADP
inlawrev-2252	748	3	fiscal	fiscal	ADJ
inlawrev-2252	748	4	year	year	NOUN
inlawrev-2252	748	5	1974	1974	NUM
inlawrev-2252	748	6	,	,	PUNCT
inlawrev-2252	748	7	the	the	DET
inlawrev-2252	748	8	percentage	percentage	NOUN
inlawrev-2252	748	9	of	of	ADP
inlawrev-2252	748	10	debt	debt	NOUN
inlawrev-2252	748	11	securities	security	NOUN
inlawrev-2252	748	12	constituted	constitute	VERB
inlawrev-2252	748	13	roughly	roughly	ADV
inlawrev-2252	748	14	12.5	12.5	NUM
inlawrev-2252	748	15	%	%	NOUN
inlawrev-2252	748	16	of	of	ADP
inlawrev-2252	748	17	a	a	DET
inlawrev-2252	748	18	total	total	ADJ
inlawrev-2252	748	19	$	$	SYM
inlawrev-2252	748	20	12.2	12.2	NUM
inlawrev-2252	748	21	billion	billion	NUM
inlawrev-2252	748	22	securities	security	NOUN
inlawrev-2252	748	23	issued	issue	VERB
inlawrev-2252	748	24	for	for	ADP
inlawrev-2252	748	25	other	other	ADJ
inlawrev-2252	748	26	than	than	ADP
inlawrev-2252	748	27	cash	cash	NOUN
inlawrev-2252	748	28	sale.^^^	sale.^^^	NOUN
inlawrev-2252	748	29	although	although	SCONJ
inlawrev-2252	748	30	not	not	PART
inlawrev-2252	748	31	indicative	indicative	ADJ
inlawrev-2252	748	32	of	of	ADP
inlawrev-2252	748	33	the	the	DET
inlawrev-2252	748	34	amount	amount	NOUN
inlawrev-2252	748	35	of	of	ADP
inlawrev-2252	748	36	debt	debt	NOUN
inlawrev-2252	748	37	issued	issue	VERB
inlawrev-2252	748	38	in	in	ADP
inlawrev-2252	748	39	an	an	DET
inlawrev-2252	748	40	actual	actual	ADJ
inlawrev-2252	748	41	acquisition	acquisition	NOUN
inlawrev-2252	748	42	,	,	PUNCT
inlawrev-2252	748	43	the	the	DET
inlawrev-2252	748	44	data	datum	NOUN
inlawrev-2252	748	45	suggest	suggest	VERB
inlawrev-2252	748	46	that	that	SCONJ
inlawrev-2252	748	47	section	section	NOUN
inlawrev-2252	748	48	279	279	NUM
inlawrev-2252	748	49	is	be	AUX
inlawrev-2252	748	50	not	not	PART
inlawrev-2252	748	51	significantly	significantly	ADV
inlawrev-2252	748	52	thwarting	thwart	VERB
inlawrev-2252	748	53	the	the	DET
inlawrev-2252	748	54	use	use	NOUN
inlawrev-2252	748	55	of	of	ADP
inlawrev-2252	748	56	debt	debt	NOUN
inlawrev-2252	748	57	in	in	ADP
inlawrev-2252	748	58	corporate	corporate	ADJ
inlawrev-2252	748	59	mergers	merger	NOUN
inlawrev-2252	748	60	and	and	CCONJ
inlawrev-2252	748	61	acquisitions	acquisition	NOUN
inlawrev-2252	748	62	.	.	PUNCT
inlawrev-2252	749	1	vii	vii	PROPN
inlawrev-2252	749	2	.	.	PROPN
inlawrev-2252	749	3	conclusion	conclusion	PROPN
inlawrev-2252	749	4	congress	congress	PROPN
inlawrev-2252	749	5	should	should	AUX
inlawrev-2252	749	6	reconsider	reconsider	VERB
inlawrev-2252	749	7	its	its	PRON
inlawrev-2252	749	8	responsibility	responsibility	NOUN
inlawrev-2252	749	9	to	to	PART
inlawrev-2252	749	10	reduce	reduce	VERB
inlawrev-2252	749	11	tax	tax	NOUN
inlawrev-2252	749	12	inequities	inequity	NOUN
inlawrev-2252	749	13	inherent	inherent	ADJ
inlawrev-2252	749	14	in	in	ADP
inlawrev-2252	749	15	the	the	DET
inlawrev-2252	749	16	code	code	NOUN
inlawrev-2252	749	17	and	and	CCONJ
inlawrev-2252	749	18	should	should	AUX
inlawrev-2252	749	19	repeal	repeal	VERB
inlawrev-2252	749	20	present	present	ADJ
inlawrev-2252	749	21	tax	tax	NOUN
inlawrev-2252	749	22	subsidies	subsidy	NOUN
inlawrev-2252	749	23	for	for	ADP
inlawrev-2252	749	24	corporate	corporate	ADJ
inlawrev-2252	749	25	acquisitions	acquisition	NOUN
inlawrev-2252	749	26	and	and	CCONJ
inlawrev-2252	749	27	other	other	ADJ
inlawrev-2252	749	28	transactions	transaction	NOUN
inlawrev-2252	749	29	which	which	PRON
inlawrev-2252	749	30	are	be	AUX
inlawrev-2252	749	31	not	not	PART
inlawrev-2252	749	32	in	in	ADP
inlawrev-2252	749	33	the	the	DET
inlawrev-2252	749	34	public	public	ADJ
inlawrev-2252	749	35	or	or	CCONJ
inlawrev-2252	749	36	corporate	corporate	ADJ
inlawrev-2252	749	37	business	business	NOUN
inlawrev-2252	749	38	interest	interest	NOUN
inlawrev-2252	749	39	.	.	PUNCT
inlawrev-2252	750	1	^^^	^^^	NOUN
inlawrev-2252	750	2	it	it	PRON
inlawrev-2252	750	3	is	be	AUX
inlawrev-2252	750	4	submitted	submit	VERB
inlawrev-2252	750	5	that	that	SCONJ
inlawrev-2252	750	6	corporations	corporation	NOUN
inlawrev-2252	750	7	and	and	CCONJ
inlawrev-2252	750	8	shareholders	shareholder	NOUN
inlawrev-2252	750	9	are	be	AUX
inlawrev-2252	750	10	not	not	PART
inlawrev-2252	750	11	benefited	benefit	VERB
inlawrev-2252	750	12	by	by	ADP
inlawrev-2252	750	13	the	the	DET
inlawrev-2252	750	14	decline	decline	NOUN
inlawrev-2252	750	15	of	of	ADP
inlawrev-2252	750	16	competition	competition	NOUN
inlawrev-2252	750	17	occasioned	occasion	VERB
inlawrev-2252	750	18	by	by	ADP
inlawrev-2252	750	19	the	the	DET
inlawrev-2252	750	20	increased	increase	VERB
inlawrev-2252	750	21	industrial	industrial	ADJ
inlawrev-2252	750	22	asset	asset	NOUN
inlawrev-2252	750	23	concentration	concentration	NOUN
inlawrev-2252	750	24	resulting	result	VERB
inlawrev-2252	750	25	from	from	ADP
inlawrev-2252	750	26	tax	tax	NOUN
inlawrev-2252	750	27	-	-	PUNCT
inlawrev-2252	750	28	subsidized	subsidize	VERB
inlawrev-2252	750	29	corporate	corporate	ADJ
inlawrev-2252	750	30	unifications	unification	NOUN
inlawrev-2252	750	31	.	.	PUNCT
inlawrev-2252	751	1	^^"^	^^"^	X
inlawrev-2252	751	2	greater	great	ADJ
inlawrev-2252	751	3	industrial	industrial	ADJ
inlawrev-2252	751	4	asset	asset	NOUN
inlawrev-2252	751	5	concentration	concentration	NOUN
inlawrev-2252	751	6	dictates	dictate	VERB
inlawrev-2252	751	7	greater	great	ADJ
inlawrev-2252	751	8	governmental	governmental	ADJ
inlawrev-2252	751	9	regulation	regulation	NOUN
inlawrev-2252	751	10	which	which	PRON
inlawrev-2252	751	11	is	be	AUX
inlawrev-2252	751	12	counter	counter	ADJ
inlawrev-2252	751	13	to	to	ADP
inlawrev-2252	751	14	the	the	DET
inlawrev-2252	751	15	concept	concept	NOUN
inlawrev-2252	751	16	of	of	ADP
inlawrev-2252	751	17	free	free	ADJ
inlawrev-2252	751	18	enterprise	enterprise	NOUN
inlawrev-2252	751	19	and	and	CCONJ
inlawrev-2252	751	20	entrepreneurial	entrepreneurial	ADJ
inlawrev-2252	751	21	opportunity	opportunity	NOUN
inlawrev-2252	751	22	.	.	PUNCT
inlawrev-2252	752	1	the	the	DET
inlawrev-2252	752	2	$	$	SYM
inlawrev-2252	752	3	5	5	NUM
inlawrev-2252	752	4	million	million	NUM
inlawrev-2252	752	5	interest	interest	NOUN
inlawrev-2252	752	6	deduction	deduction	NOUN
inlawrev-2252	752	7	ceiling	ceiling	NOUN
inlawrev-2252	752	8	of	of	ADP
inlawrev-2252	752	9	section	section	NOUN
inlawrev-2252	752	10	279	279	NUM
inlawrev-2252	752	11	effectively	effectively	ADV
inlawrev-2252	752	12	exempts	exempt	VERB
inlawrev-2252	752	13	many	many	ADJ
inlawrev-2252	752	14	transactions	transaction	NOUN
inlawrev-2252	752	15	from	from	ADP
inlawrev-2252	752	16	applicability	applicability	NOUN
inlawrev-2252	752	17	of	of	ADP
inlawrev-2252	752	18	the	the	DET
inlawrev-2252	752	19	statute	statute	NOUN
inlawrev-2252	752	20	.	.	PUNCT
inlawrev-2252	753	1	perhaps	perhaps	ADV
inlawrev-2252	753	2	the	the	DET
inlawrev-2252	753	3	most	most	ADV
inlawrev-2252	753	4	serious	serious	ADJ
inlawrev-2252	753	5	defect	defect	NOUN
inlawrev-2252	753	6	in	in	ADP
inlawrev-2252	753	7	section	section	NOUN
inlawrev-2252	753	8	279	279	NUM
inlawrev-2252	753	9	is	be	AUX
inlawrev-2252	753	10	its	its	PRON
inlawrev-2252	753	11	failure	failure	NOUN
inlawrev-2252	753	12	to	to	PART
inlawrev-2252	753	13	define	define	VERB
inlawrev-2252	753	14	"	"	PUNCT
inlawrev-2252	753	15	equity	equity	NOUN
inlawrev-2252	753	16	"	"	PUNCT
inlawrev-2252	753	17	i^^the	i^^the	PROPN
inlawrev-2252	753	18	500	500	NUM
inlawrev-2252	753	19	largest	large	ADJ
inlawrev-2252	753	20	nonfinancial	nonfinancial	ADJ
inlawrev-2252	753	21	corporations	corporation	NOUN
inlawrev-2252	753	22	in	in	ADP
inlawrev-2252	753	23	the	the	DET
inlawrev-2252	753	24	united	united	PROPN
inlawrev-2252	753	25	states	states	PROPN
inlawrev-2252	753	26	control	control	VERB
inlawrev-2252	753	27	65	65	NUM
inlawrev-2252	753	28	%	%	NOUN
inlawrev-2252	753	29	of	of	ADP
inlawrev-2252	753	30	all	all	DET
inlawrev-2252	753	31	sales	sale	NOUN
inlawrev-2252	753	32	,	,	PUNCT
inlawrev-2252	753	33	79	79	NUM
inlawrev-2252	753	34	%	%	NOUN
inlawrev-2252	753	35	of	of	ADP
inlawrev-2252	753	36	all	all	DET
inlawrev-2252	753	37	profits	profit	NOUN
inlawrev-2252	753	38	,	,	PUNCT
inlawrev-2252	753	39	and	and	CCONJ
inlawrev-2252	753	40	employ	employ	VERB
inlawrev-2252	753	41	76	76	NUM
inlawrev-2252	753	42	%	%	NOUN
inlawrev-2252	753	43	of	of	ADP
inlawrev-2252	753	44	all	all	DET
inlawrev-2252	753	45	workers	worker	NOUN
inlawrev-2252	753	46	engaged	engage	VERB
inlawrev-2252	753	47	in	in	ADP
inlawrev-2252	753	48	manufacturing	manufacturing	NOUN
inlawrev-2252	753	49	.	.	PUNCT
inlawrev-2252	754	1	malley	malley	PROPN
inlawrev-2252	754	2	,	,	PUNCT
inlawrev-2252	754	3	the	the	DET
inlawrev-2252	754	4	fortune	fortune	NOUN
inlawrev-2252	754	5	directory	directory	NOUN
inlawrev-2252	754	6	of	of	ADP
inlawrev-2252	754	7	the	the	DET
inlawrev-2252	754	8	500	500	NUM
inlawrev-2252	754	9	largest	large	ADJ
inlawrev-2252	754	10	industrial	industrial	ADJ
inlawrev-2252	754	11	corporations	corporation	NOUN
inlawrev-2252	754	12	,	,	PUNCT
inlawrev-2252	754	13	fortune	fortune	NOUN
inlawrev-2252	754	14	,	,	PUNCT
inlawrev-2252	754	15	may	may	PROPN
inlawrev-2252	754	16	1974	1974	NUM
inlawrev-2252	754	17	,	,	PUNCT
inlawrev-2252	754	18	at	at	ADP
inlawrev-2252	754	19	231	231	NUM
inlawrev-2252	754	20	.	.	PUNCT
inlawrev-2252	755	1	see	see	AUX
inlawrev-2252	755	2	also	also	ADV
inlawrev-2252	755	3	study	study	VERB
inlawrev-2252	755	4	group	group	NOUN
inlawrev-2252	755	5	on	on	ADP
inlawrev-2252	755	6	the	the	DET
inlawrev-2252	755	7	federal	federal	ADJ
inlawrev-2252	755	8	budget	budget	NOUN
inlawrev-2252	755	9	,	,	PUNCT
inlawrev-2252	755	10	institute	institute	NOUN
inlawrev-2252	755	11	for	for	ADP
inlawrev-2252	755	12	policy	policy	NOUN
inlawrev-2252	755	13	studies	study	NOUN
inlawrev-2252	755	14	transnational	transnational	ADJ
inlawrev-2252	755	15	,	,	PUNCT
inlawrev-2252	755	16	the	the	DET
inlawrev-2252	755	17	problem	problem	NOUN
inlawrev-2252	755	18	of	of	ADP
inlawrev-2252	755	19	the	the	DET
inlawrev-2252	755	20	federal	federal	ADJ
inlawrev-2252	755	21	budget	budget	NOUN
inlawrev-2252	755	22	(	(	PUNCT
inlawrev-2252	755	23	1975	1975	NUM
inlawrev-2252	755	24	)	)	PUNCT
inlawrev-2252	755	25	,	,	PUNCT
inlawrev-2252	755	26	for	for	ADP
inlawrev-2252	755	27	a	a	DET
inlawrev-2252	755	28	thoughtful	thoughtful	ADJ
inlawrev-2252	755	29	analysis	analysis	NOUN
inlawrev-2252	755	30	and	and	CCONJ
inlawrev-2252	755	31	discussion	discussion	NOUN
inlawrev-2252	755	32	of	of	ADP
inlawrev-2252	755	33	the	the	DET
inlawrev-2252	755	34	spending	spending	NOUN
inlawrev-2252	755	35	and	and	CCONJ
inlawrev-2252	755	36	taxing	tax	VERB
inlawrev-2252	755	37	distortions	distortion	NOUN
inlawrev-2252	755	38	built	build	VERB
inlawrev-2252	755	39	into	into	ADP
inlawrev-2252	755	40	the	the	DET
inlawrev-2252	755	41	federal	federal	ADJ
inlawrev-2252	755	42	taxation	taxation	NOUN
inlawrev-2252	755	43	and	and	CCONJ
inlawrev-2252	755	44	budgetary	budgetary	ADJ
inlawrev-2252	755	45	process	process	NOUN
inlawrev-2252	755	46	resulting	result	VERB
inlawrev-2252	755	47	in	in	ADP
inlawrev-2252	755	48	the	the	DET
inlawrev-2252	755	49	increased	increase	VERB
inlawrev-2252	755	50	disparity	disparity	NOUN
inlawrev-2252	755	51	of	of	ADP
inlawrev-2252	755	52	economic	economic	ADJ
inlawrev-2252	755	53	benefits	benefit	NOUN
inlawrev-2252	755	54	among	among	ADP
inlawrev-2252	755	55	individuals	individual	NOUN
inlawrev-2252	755	56	and	and	CCONJ
inlawrev-2252	755	57	enterprises	enterprise	NOUN
inlawrev-2252	755	58	.	.	PUNCT
inlawrev-2252	756	1	16439	16439	NUM
inlawrev-2252	756	2	sec	sec	PROPN
inlawrev-2252	756	3	ann	ann	PROPN
inlawrev-2252	756	4	.	.	PROPN
inlawrev-2252	756	5	rep	rep	PROPN
inlawrev-2252	756	6	.	.	PROPN
inlawrev-2252	756	7	165	165	NUM
inlawrev-2252	756	8	,	,	PUNCT
inlawrev-2252	756	9	table	table	NOUN
inlawrev-2252	756	10	22	22	NUM
inlawrev-2252	756	11	(	(	PUNCT
inlawrev-2252	756	12	1973	1973	NUM
inlawrev-2252	756	13	)	)	PUNCT
inlawrev-2252	756	14	.	.	PUNCT
inlawrev-2252	757	1	16540	16540	NUM
inlawrev-2252	757	2	sec	sec	PROPN
inlawrev-2252	757	3	ann	ann	PROPN
inlawrev-2252	757	4	.	.	PROPN
inlawrev-2252	758	1	rep	rep	PROPN
inlawrev-2252	758	2	.	.	PROPN
inlawrev-2252	758	3	169	169	NUM
inlawrev-2252	758	4	,	,	PUNCT
inlawrev-2252	758	5	table	table	NOUN
inlawrev-2252	758	6	21	21	NUM
inlawrev-2252	758	7	(	(	PUNCT
inlawrev-2252	758	8	1974	1974	NUM
inlawrev-2252	758	9	)	)	PUNCT
inlawrev-2252	758	10	.	.	PUNCT
inlawrev-2252	759	1	i665ge	i665ge	NOUN
inlawrev-2252	759	2	surrey	surrey	VERB
inlawrev-2252	759	3	et	et	PROPN
inlawrev-2252	759	4	al	al	PROPN
inlawrev-2252	759	5	.	.	PROPN
inlawrev-2252	759	6	,	,	PUNCT
inlawrev-2252	759	7	supra	supra	PROPN
inlawrev-2252	759	8	note	note	PROPN
inlawrev-2252	759	9	36	36	NUM
inlawrev-2252	759	10	,	,	PUNCT
inlawrev-2252	759	11	at	at	ADP
inlawrev-2252	759	12	239	239	NUM
inlawrev-2252	759	13	-	-	SYM
inlawrev-2252	759	14	99	99	NUM
inlawrev-2252	759	15	,	,	PUNCT
inlawrev-2252	759	16	341	341	NUM
inlawrev-2252	759	17	-	-	SYM
inlawrev-2252	759	18	495	495	NUM
inlawrev-2252	759	19	,	,	PUNCT
inlawrev-2252	759	20	and	and	CCONJ
inlawrev-2252	759	21	authorities	authority	NOUN
inlawrev-2252	759	22	therein	therein	ADV
inlawrev-2252	759	23	cited	cite	VERB
inlawrev-2252	759	24	;	;	PUNCT
inlawrev-2252	759	25	see	see	VERB
inlawrev-2252	759	26	also	also	ADV
inlawrev-2252	759	27	hellerstein	hellerstein	NOUN
inlawrev-2252	759	28	,	,	PUNCT
inlawrev-2252	759	29	supra	supra	PROPN
inlawrev-2252	759	30	note	note	NOUN
inlawrev-2252	759	31	5	5	NUM
inlawrev-2252	759	32	,	,	PUNCT
inlawrev-2252	759	33	at	at	ADP
inlawrev-2252	759	34	256	256	NUM
inlawrev-2252	759	35	.	.	PUNCT
inlawrev-2252	760	1	^^'^see	^^'^see	PROPN
inlawrev-2252	760	2	,	,	PUNCT
inlawrev-2252	760	3	e.g.	e.g.	ADV
inlawrev-2252	760	4	,	,	PUNCT
inlawrev-2252	760	5	empirical	empirical	ADJ
inlawrev-2252	760	6	analysis	analysis	NOUN
inlawrev-2252	760	7	of	of	ADP
inlawrev-2252	760	8	nine	nine	NUM
inlawrev-2252	760	9	corporations	corporation	NOUN
inlawrev-2252	760	10	,	,	PUNCT
inlawrev-2252	760	11	supra	supra	PROPN
inlawrev-2252	760	12	note	note	PROPN
inlawrev-2252	760	13	154	154	NUM
inlawrev-2252	760	14	;	;	PUNCT
inlawrev-2252	760	15	j.	j.	PROPN
inlawrev-2252	760	16	butters	butters	PROPN
inlawrev-2252	760	17	,	,	PUNCT
inlawrev-2252	760	18	j.	j.	PROPN
inlawrev-2252	760	19	linter	linter	PROPN
inlawrev-2252	760	20	,	,	PUNCT
inlawrev-2252	760	21	&	&	CCONJ
inlawrev-2252	760	22	w.	w.	PROPN
inlawrev-2252	760	23	cary	cary	PROPN
inlawrev-2252	760	24	,	,	PUNCT
inlawrev-2252	760	25	effects	effect	NOUN
inlawrev-2252	760	26	of	of	ADP
inlawrev-2252	760	27	taxation	taxation	NOUN
inlawrev-2252	760	28	:	:	PUNCT
inlawrev-2252	760	29	corporate	corporate	ADJ
inlawrev-2252	760	30	mergers	merger	NOUN
inlawrev-2252	760	31	(	(	PUNCT
inlawrev-2252	760	32	1951	1951	NUM
inlawrev-2252	760	33	)	)	PUNCT
inlawrev-2252	760	34	.	.	PUNCT
inlawrev-2252	761	1	compare	compare	VERB
inlawrev-2252	761	2	h.	h.	PROPN
inlawrev-2252	761	3	goldschmid	goldschmid	PROPN
inlawrev-2252	761	4	,	,	PUNCT
inlawrev-2252	761	5	h.	h.	PROPN
inlawrev-2252	761	6	mann	mann	PROPN
inlawrev-2252	761	7	,	,	PUNCT
inlawrev-2252	761	8	&	&	CCONJ
inlawrev-2252	761	9	j.	j.	PROPN
inlawrev-2252	761	10	weston	weston	PROPN
inlawrev-2252	761	11	,	,	PUNCT
inlawrev-2252	761	12	industrial	industrial	ADJ
inlawrev-2252	761	13	concentration	concentration	NOUN
inlawrev-2252	761	14	:	:	PUNCT
inlawrev-2252	761	15	the	the	DET
inlawrev-2252	761	16	new	new	ADJ
inlawrev-2252	761	17	learning	learning	NOUN
inlawrev-2252	761	18	(	(	PUNCT
inlawrev-2252	761	19	1974	1974	NUM
inlawrev-2252	761	20	)	)	PUNCT
inlawrev-2252	761	21	.	.	PUNCT
inlawrev-2252	762	1	1977	1977	NUM
inlawrev-2252	762	2	]	]	PUNCT
inlawrev-2252	762	3	taxation	taxation	NOUN
inlawrev-2252	762	4	of	of	ADP
inlawrev-2252	762	5	interest	interest	NOUN
inlawrev-2252	762	6	-	-	PUNCT
inlawrev-2252	762	7	on	on	ADP
inlawrev-2252	762	8	-	-	PUNCT
inlawrev-2252	762	9	indebtedness	indebtedness	NOUN
inlawrev-2252	762	10	451	451	NUM
inlawrev-2252	762	11	and	and	CCONJ
inlawrev-2252	762	12	"	"	PUNCT
inlawrev-2252	762	13	debt	debt	NOUN
inlawrev-2252	762	14	"	"	PUNCT
inlawrev-2252	762	15	for	for	ADP
inlawrev-2252	762	16	purposes	purpose	NOUN
inlawrev-2252	762	17	of	of	ADP
inlawrev-2252	762	18	the	the	DET
inlawrev-2252	762	19	statute	statute	NOUN
inlawrev-2252	762	20	.	.	PUNCT
inlawrev-2252	763	1	^^^	^^^	ADP
inlawrev-2252	763	2	an	an	DET
inlawrev-2252	763	3	opportunity	opportunity	NOUN
inlawrev-2252	763	4	to	to	PART
inlawrev-2252	763	5	squarely	squarely	ADV
inlawrev-2252	763	6	face	face	VERB
inlawrev-2252	763	7	this	this	DET
inlawrev-2252	763	8	issue	issue	NOUN
inlawrev-2252	763	9	has	have	AUX
inlawrev-2252	763	10	again	again	ADV
inlawrev-2252	763	11	been	be	AUX
inlawrev-2252	763	12	postponed	postpone	VERB
inlawrev-2252	763	13	.	.	PUNCT
inlawrev-2252	764	1	section	section	NOUN
inlawrev-2252	764	2	279	279	NUM
inlawrev-2252	764	3	may	may	AUX
inlawrev-2252	764	4	,	,	PUNCT
inlawrev-2252	764	5	however	however	ADV
inlawrev-2252	764	6	,	,	PUNCT
inlawrev-2252	764	7	provide	provide	VERB
inlawrev-2252	764	8	some	some	DET
inlawrev-2252	764	9	deterrence	deterrence	NOUN
inlawrev-2252	764	10	to	to	ADP
inlawrev-2252	764	11	the	the	DET
inlawrev-2252	764	12	use	use	NOUN
inlawrev-2252	764	13	of	of	ADP
inlawrev-2252	764	14	"	"	PUNCT
inlawrev-2252	764	15	debt	debt	NOUN
inlawrev-2252	764	16	"	"	PUNCT
inlawrev-2252	764	17	securities	security	NOUN
inlawrev-2252	764	18	in	in	ADP
inlawrev-2252	764	19	acquisitions	acquisition	NOUN
inlawrev-2252	764	20	of	of	ADP
inlawrev-2252	764	21	large	large	ADJ
inlawrev-2252	764	22	companies	company	NOUN
inlawrev-2252	764	23	.	.	PUNCT
inlawrev-2252	765	1	more	more	ADJ
inlawrev-2252	765	2	study	study	NOUN
inlawrev-2252	765	3	is	be	AUX
inlawrev-2252	765	4	required	require	VERB
inlawrev-2252	765	5	to	to	PART
inlawrev-2252	765	6	determine	determine	VERB
inlawrev-2252	765	7	whether	whether	SCONJ
inlawrev-2252	765	8	the	the	DET
inlawrev-2252	765	9	statute	statute	NOUN
inlawrev-2252	765	10	has	have	AUX
inlawrev-2252	765	11	been	be	AUX
inlawrev-2252	765	12	a	a	DET
inlawrev-2252	765	13	significant	significant	ADJ
inlawrev-2252	765	14	factor	factor	NOUN
inlawrev-2252	765	15	in	in	ADP
inlawrev-2252	765	16	the	the	DET
inlawrev-2252	765	17	decline	decline	NOUN
inlawrev-2252	765	18	of	of	ADP
inlawrev-2252	765	19	mergers	merger	NOUN
inlawrev-2252	765	20	since	since	SCONJ
inlawrev-2252	765	21	its	its	PRON
inlawrev-2252	765	22	enactment.^^^	enactment.^^^	NOUN
inlawrev-2252	765	23	it	it	PRON
inlawrev-2252	765	24	should	should	AUX
inlawrev-2252	765	25	be	be	AUX
inlawrev-2252	765	26	noted	note	VERB
inlawrev-2252	765	27	,	,	PUNCT
inlawrev-2252	765	28	however	however	ADV
inlawrev-2252	765	29	,	,	PUNCT
inlawrev-2252	765	30	that	that	PRON
inlawrev-2252	765	31	were	be	AUX
inlawrev-2252	765	32	the	the	DET
inlawrev-2252	765	33	use	use	NOUN
inlawrev-2252	765	34	of	of	ADP
inlawrev-2252	765	35	debt	debt	NOUN
inlawrev-2252	765	36	securities	security	NOUN
inlawrev-2252	765	37	in	in	ADP
inlawrev-2252	765	38	mergers	merger	NOUN
inlawrev-2252	765	39	proscribed	proscribe	VERB
inlawrev-2252	765	40	altogether	altogether	ADV
inlawrev-2252	765	41	,	,	PUNCT
inlawrev-2252	765	42	firms	firm	NOUN
inlawrev-2252	765	43	could	could	AUX
inlawrev-2252	765	44	resort	resort	VERB
inlawrev-2252	765	45	to	to	ADP
inlawrev-2252	765	46	the	the	DET
inlawrev-2252	765	47	use	use	NOUN
inlawrev-2252	765	48	of	of	ADP
inlawrev-2252	765	49	other	other	ADJ
inlawrev-2252	765	50	types	type	NOUN
inlawrev-2252	765	51	of	of	ADP
inlawrev-2252	765	52	securities	security	NOUN
inlawrev-2252	765	53	such	such	ADJ
inlawrev-2252	765	54	as	as	ADP
inlawrev-2252	765	55	preferred	preferred	ADJ
inlawrev-2252	765	56	stock	stock	NOUN
inlawrev-2252	765	57	,	,	PUNCT
inlawrev-2252	765	58	warrants	warrant	NOUN
inlawrev-2252	765	59	,	,	PUNCT
inlawrev-2252	765	60	covertible	covertible	ADJ
inlawrev-2252	765	61	preferreds	preferred	NOUN
inlawrev-2252	765	62	,	,	PUNCT
inlawrev-2252	765	63	or	or	CCONJ
inlawrev-2252	765	64	some	some	DET
inlawrev-2252	765	65	combination	combination	NOUN
inlawrev-2252	765	66	of	of	ADP
inlawrev-2252	765	67	any	any	PRON
inlawrev-2252	765	68	of	of	ADP
inlawrev-2252	765	69	these	these	PRON
inlawrev-2252	765	70	.	.	PUNCT
inlawrev-2252	766	1	nevertheless	nevertheless	ADV
inlawrev-2252	766	2	,	,	PUNCT
inlawrev-2252	766	3	section	section	NOUN
inlawrev-2252	766	4	279	279	NUM
inlawrev-2252	766	5	does	do	AUX
inlawrev-2252	766	6	lessen	lessen	VERB
inlawrev-2252	766	7	somewhat	somewhat	ADV
inlawrev-2252	766	8	the	the	DET
inlawrev-2252	766	9	tax	tax	NOUN
inlawrev-2252	766	10	abuse	abuse	NOUN
inlawrev-2252	766	11	potential	potential	NOUN
inlawrev-2252	766	12	of	of	ADP
inlawrev-2252	766	13	debt	debt	NOUN
inlawrev-2252	766	14	instrument	instrument	NOUN
inlawrev-2252	766	15	transfers	transfer	NOUN
inlawrev-2252	766	16	in	in	ADP
inlawrev-2252	766	17	the	the	DET
inlawrev-2252	766	18	corporate	corporate	ADJ
inlawrev-2252	766	19	merger	merger	NOUN
inlawrev-2252	766	20	area	area	NOUN
inlawrev-2252	766	21	.	.	PUNCT
inlawrev-2252	767	1	the	the	DET
inlawrev-2252	767	2	major	major	ADJ
inlawrev-2252	767	3	weakness	weakness	NOUN
inlawrev-2252	767	4	of	of	ADP
inlawrev-2252	767	5	the	the	DET
inlawrev-2252	767	6	statute	statute	NOUN
inlawrev-2252	767	7	is	be	AUX
inlawrev-2252	767	8	its	its	PRON
inlawrev-2252	767	9	inapplicability	inapplicability	NOUN
inlawrev-2252	767	10	,	,	PUNCT
inlawrev-2252	767	11	one	one	NUM
inlawrev-2252	767	12	year	year	NOUN
inlawrev-2252	767	13	after	after	ADP
inlawrev-2252	767	14	issuance	issuance	NOUN
inlawrev-2252	767	15	,	,	PUNCT
inlawrev-2252	767	16	to	to	ADP
inlawrev-2252	767	17	tax	tax	NOUN
inlawrev-2252	767	18	-	-	PUNCT
inlawrev-2252	767	19	free	free	ADJ
inlawrev-2252	767	20	and	and	CCONJ
inlawrev-2252	767	21	taxable	taxable	ADJ
inlawrev-2252	767	22	acquisitions	acquisition	NOUN
inlawrev-2252	767	23	where	where	SCONJ
inlawrev-2252	767	24	control	control	NOUN
inlawrev-2252	767	25	is	be	AUX
inlawrev-2252	767	26	obtained	obtain	VERB
inlawrev-2252	767	27	,	,	PUNCT
inlawrev-2252	767	28	since	since	SCONJ
inlawrev-2252	767	29	these	these	DET
inlawrev-2252	767	30	transactions	transaction	NOUN
inlawrev-2252	767	31	are	be	AUX
inlawrev-2252	767	32	most	most	ADV
inlawrev-2252	767	33	likely	likely	ADJ
inlawrev-2252	767	34	to	to	PART
inlawrev-2252	767	35	include	include	VERB
inlawrev-2252	767	36	issuance	issuance	NOUN
inlawrev-2252	767	37	of	of	ADP
inlawrev-2252	767	38	debt	debt	NOUN
inlawrev-2252	767	39	instruments	instrument	NOUN
inlawrev-2252	767	40	.	.	PUNCT
inlawrev-2252	768	1	accordingly	accordingly	ADV
inlawrev-2252	768	2	,	,	PUNCT
inlawrev-2252	768	3	paragraph	paragraph	NOUN
inlawrev-2252	768	4	279(d)(3	279(d)(3	NOUN
inlawrev-2252	768	5	)	)	PUNCT
inlawrev-2252	768	6	and	and	CCONJ
inlawrev-2252	768	7	subsection	subsection	NOUN
inlawrev-2252	768	8	279(e	279(e	PROPN
inlawrev-2252	768	9	)	)	PUNCT
inlawrev-2252	768	10	should	should	AUX
inlawrev-2252	768	11	be	be	AUX
inlawrev-2252	768	12	repealed	repeal	VERB
inlawrev-2252	768	13	by	by	ADP
inlawrev-2252	768	14	congress	congress	PROPN
inlawrev-2252	768	15	as	as	ADP
inlawrev-2252	768	16	inconsistent	inconsistent	ADJ
inlawrev-2252	768	17	with	with	ADP
inlawrev-2252	768	18	the	the	DET
inlawrev-2252	768	19	purposes	purpose	NOUN
inlawrev-2252	768	20	of	of	ADP
inlawrev-2252	768	21	the	the	DET
inlawrev-2252	768	22	statute	statute	NOUN
inlawrev-2252	768	23	and	and	CCONJ
inlawrev-2252	768	24	as	as	ADV
inlawrev-2252	768	25	inconsistent	inconsistent	ADJ
inlawrev-2252	768	26	with	with	ADP
inlawrev-2252	768	27	present	present	ADJ
inlawrev-2252	768	28	congressional	congressional	ADJ
inlawrev-2252	768	29	concern	concern	NOUN
inlawrev-2252	768	30	with	with	ADP
inlawrev-2252	768	31	the	the	DET
inlawrev-2252	768	32	adverse	adverse	ADJ
inlawrev-2252	768	33	political	political	ADJ
inlawrev-2252	768	34	and	and	CCONJ
inlawrev-2252	768	35	economic	economic	ADJ
inlawrev-2252	768	36	effects	effect	NOUN
inlawrev-2252	768	37	of	of	ADP
inlawrev-2252	768	38	industrial	industrial	ADJ
inlawrev-2252	768	39	asset	asset	NOUN
inlawrev-2252	768	40	concentration	concentration	NOUN
inlawrev-2252	768	41	in	in	ADP
inlawrev-2252	768	42	critical	critical	ADJ
inlawrev-2252	768	43	markets	market	NOUN
inlawrev-2252	768	44	.	.	PUNCT
inlawrev-2252	769	1	^"^^	^"^^	NOUN
inlawrev-2252	769	2	i^one	i^one	NOUN
inlawrev-2252	769	3	can	can	AUX
inlawrev-2252	769	4	imagine	imagine	VERB
inlawrev-2252	769	5	the	the	DET
inlawrev-2252	769	6	litigation	litigation	NOUN
inlawrev-2252	769	7	problems	problem	NOUN
inlawrev-2252	769	8	apparent	apparent	ADJ
inlawrev-2252	769	9	from	from	ADP
inlawrev-2252	769	10	an	an	DET
inlawrev-2252	769	11	inconsistent	inconsistent	ADJ
inlawrev-2252	769	12	definition	definition	NOUN
inlawrev-2252	769	13	of	of	ADP
inlawrev-2252	769	14	"	"	PUNCT
inlawrev-2252	769	15	debt	debt	NOUN
inlawrev-2252	769	16	"	"	PUNCT
inlawrev-2252	769	17	for	for	ADP
inlawrev-2252	769	18	purposes	purpose	NOUN
inlawrev-2252	769	19	of	of	ADP
inlawrev-2252	769	20	sections	section	NOUN
inlawrev-2252	769	21	279	279	NUM
inlawrev-2252	769	22	and	and	CCONJ
inlawrev-2252	769	23	385	385	NUM
inlawrev-2252	769	24	.	.	PUNCT
inlawrev-2252	770	1	see	see	VERB
inlawrev-2252	770	2	text	text	NOUN
inlawrev-2252	770	3	accompanying	accompany	VERB
inlawrev-2252	770	4	notes	note	NOUN
inlawrev-2252	770	5	144	144	NUM
inlawrev-2252	770	6	-	-	SYM
inlawrev-2252	770	7	45	45	NUM
inlawrev-2252	770	8	supra	supra	NOUN
inlawrev-2252	770	9	.	.	PUNCT
inlawrev-2252	771	1	i^^one	i^^one	ADJ
inlawrev-2252	771	2	significant	significant	ADJ
inlawrev-2252	771	3	factor	factor	NOUN
inlawrev-2252	771	4	,	,	PUNCT
inlawrev-2252	771	5	however	however	ADV
inlawrev-2252	771	6	,	,	PUNCT
inlawrev-2252	771	7	influencing	influence	VERB
inlawrev-2252	771	8	the	the	DET
inlawrev-2252	771	9	decline	decline	NOUN
inlawrev-2252	771	10	of	of	ADP
inlawrev-2252	771	11	corporate	corporate	ADJ
inlawrev-2252	771	12	unifications	unification	NOUN
inlawrev-2252	771	13	might	might	AUX
inlawrev-2252	771	14	be	be	AUX
inlawrev-2252	771	15	the	the	DET
inlawrev-2252	771	16	1969	1969	NUM
inlawrev-2252	771	17	amendment	amendment	NOUN
inlawrev-2252	771	18	to	to	ADP
inlawrev-2252	771	19	i.r.c	i.r.c	NOUN
inlawrev-2252	771	20	.	.	PUNCT
inlawrev-2252	772	1	§	§	PROPN
inlawrev-2252	772	2	1212	1212	NUM
inlawrev-2252	772	3	allowing	allow	VERB
inlawrev-2252	772	4	corporations	corporation	NOUN
inlawrev-2252	772	5	selling	sell	VERB
inlawrev-2252	772	6	stock	stock	NOUN
inlawrev-2252	772	7	in	in	ADP
inlawrev-2252	772	8	their	their	PRON
inlawrev-2252	772	9	poorly	poorly	ADV
inlawrev-2252	772	10	performing	perform	VERB
inlawrev-2252	772	11	divisions	division	NOUN
inlawrev-2252	772	12	and	and	CCONJ
inlawrev-2252	772	13	subsidiaries	subsidiary	NOUN
inlawrev-2252	772	14	to	to	PART
inlawrev-2252	772	15	carry	carry	VERB
inlawrev-2252	772	16	back	back	ADP
inlawrev-2252	772	17	such	such	ADJ
inlawrev-2252	772	18	capital	capital	NOUN
inlawrev-2252	772	19	losses	loss	NOUN
inlawrev-2252	772	20	as	as	ADP
inlawrev-2252	772	21	an	an	DET
inlawrev-2252	772	22	offset	offset	NOUN
inlawrev-2252	772	23	against	against	ADP
inlawrev-2252	772	24	the	the	DET
inlawrev-2252	772	25	prior	prior	ADJ
inlawrev-2252	772	26	three	three	NUM
inlawrev-2252	772	27	years	year	NOUN
inlawrev-2252	772	28	'	'	PART
inlawrev-2252	772	29	capital	capital	NOUN
inlawrev-2252	772	30	gains	gain	NOUN
inlawrev-2252	772	31	.	.	PUNCT
inlawrev-2252	773	1	in	in	ADP
inlawrev-2252	773	2	fact	fact	NOUN
inlawrev-2252	773	3	,	,	PUNCT
inlawrev-2252	773	4	sales	sale	NOUN
inlawrev-2252	773	5	of	of	ADP
inlawrev-2252	773	6	divisions	division	NOUN
inlawrev-2252	773	7	during	during	ADP
inlawrev-2252	773	8	the	the	DET
inlawrev-2252	773	9	first	first	ADJ
inlawrev-2252	773	10	half	half	NOUN
inlawrev-2252	773	11	of	of	ADP
inlawrev-2252	773	12	1970	1970	NUM
inlawrev-2252	773	13	constituted	constitute	VERB
inlawrev-2252	773	14	33	33	NUM
inlawrev-2252	773	15	%	%	NOUN
inlawrev-2252	773	16	of	of	ADP
inlawrev-2252	773	17	all	all	DET
inlawrev-2252	773	18	mergers	merger	NOUN
inlawrev-2252	773	19	during	during	ADP
inlawrev-2252	773	20	the	the	DET
inlawrev-2252	773	21	same	same	ADJ
inlawrev-2252	773	22	period	period	NOUN
inlawrev-2252	773	23	,	,	PUNCT
inlawrev-2252	773	24	a	a	DET
inlawrev-2252	773	25	two	two	NUM
inlawrev-2252	773	26	-	-	ADJ
inlawrev-2252	773	27	fold	fold	ADJ
inlawrev-2252	773	28	increase	increase	NOUN
inlawrev-2252	773	29	from	from	ADP
inlawrev-2252	773	30	the	the	DET
inlawrev-2252	773	31	amount	amount	NOUN
inlawrev-2252	773	32	of	of	ADP
inlawrev-2252	773	33	such	such	ADJ
inlawrev-2252	773	34	sales	sale	NOUN
inlawrev-2252	773	35	in	in	ADP
inlawrev-2252	773	36	1969	1969	NUM
inlawrev-2252	773	37	.	.	PUNCT
inlawrev-2252	774	1	see	see	VERB
inlawrev-2252	774	2	ulin	ulin	PROPN
inlawrev-2252	774	3	,	,	PUNCT
inlawrev-2252	774	4	environment	environment	NOUN
inlawrev-2252	774	5	for	for	ADP
inlawrev-2252	774	6	divestment	divestment	NOUN
inlawrev-2252	774	7	in	in	ADP
inlawrev-2252	774	8	techniques	technique	NOUN
inlawrev-2252	774	9	in	in	ADP
inlawrev-2252	774	10	corporate	corporate	ADJ
inlawrev-2252	774	11	reorganization	reorganization	NOUN
inlawrev-2252	774	12	9	9	NUM
inlawrev-2252	774	13	-	-	SYM
inlawrev-2252	774	14	11	11	NUM
inlawrev-2252	774	15	(	(	PUNCT
inlawrev-2252	774	16	w.	w.	NOUN
inlawrev-2252	774	17	mishkin	mishkin	PROPN
inlawrev-2252	774	18	ed	ed	PROPN
inlawrev-2252	774	19	.	.	PROPN
inlawrev-2252	774	20	1972	1972	NUM
inlawrev-2252	774	21	)	)	PUNCT
inlawrev-2252	774	22	.	.	PUNCT
inlawrev-2252	775	1	accordingly	accordingly	ADV
inlawrev-2252	775	2	,	,	PUNCT
inlawrev-2252	775	3	post-1969	post-1969	ADJ
inlawrev-2252	775	4	corporate	corporate	ADJ
inlawrev-2252	775	5	diversification	diversification	NOUN
inlawrev-2252	775	6	activity	activity	NOUN
inlawrev-2252	775	7	indicates	indicate	VERB
inlawrev-2252	775	8	a	a	DET
inlawrev-2252	775	9	primary	primary	ADJ
inlawrev-2252	775	10	motivation	motivation	NOUN
inlawrev-2252	775	11	on	on	ADP
inlawrev-2252	775	12	the	the	DET
inlawrev-2252	775	13	part	part	NOUN
inlawrev-2252	775	14	of	of	ADP
inlawrev-2252	775	15	corporate	corporate	ADJ
inlawrev-2252	775	16	management	management	NOUN
inlawrev-2252	775	17	to	to	PART
inlawrev-2252	775	18	maximize	maximize	VERB
inlawrev-2252	775	19	profits	profit	NOUN
inlawrev-2252	775	20	and	and	CCONJ
inlawrev-2252	775	21	internal	internal	ADJ
inlawrev-2252	775	22	investment	investment	NOUN
inlawrev-2252	775	23	rates	rate	NOUN
inlawrev-2252	775	24	of	of	ADP
inlawrev-2252	775	25	return	return	NOUN
inlawrev-2252	775	26	.	.	PUNCT
inlawrev-2252	776	1	further	far	ADV
inlawrev-2252	776	2	empirical	empirical	ADJ
inlawrev-2252	776	3	and	and	CCONJ
inlawrev-2252	776	4	formalistic	formalistic	ADJ
inlawrev-2252	776	5	inquiry	inquiry	NOUN
inlawrev-2252	776	6	is	be	AUX
inlawrev-2252	776	7	necessary	necessary	ADJ
inlawrev-2252	776	8	to	to	PART
inlawrev-2252	776	9	determine	determine	VERB
inlawrev-2252	776	10	more	more	ADJ
inlawrev-2252	776	11	accurately	accurately	ADV
inlawrev-2252	776	12	the	the	DET
inlawrev-2252	776	13	relative	relative	ADJ
inlawrev-2252	776	14	impact	impact	NOUN
inlawrev-2252	776	15	of	of	ADP
inlawrev-2252	776	16	the	the	DET
inlawrev-2252	776	17	tax	tax	NOUN
inlawrev-2252	776	18	laws	law	NOUN
inlawrev-2252	776	19	on	on	ADP
inlawrev-2252	776	20	corporate	corporate	ADJ
inlawrev-2252	776	21	profits	profit	NOUN
inlawrev-2252	776	22	and	and	CCONJ
inlawrev-2252	776	23	rates	rate	NOUN
inlawrev-2252	776	24	of	of	ADP
inlawrev-2252	776	25	return	return	NOUN
inlawrev-2252	776	26	for	for	ADP
inlawrev-2252	776	27	given	give	VERB
inlawrev-2252	776	28	forms	form	NOUN
inlawrev-2252	776	29	of	of	ADP
inlawrev-2252	776	30	diversification	diversification	NOUN
inlawrev-2252	776	31	.	.	PUNCT
inlawrev-2252	777	1	appendix	appendix	VERB
inlawrev-2252	777	2	a	a	DET
inlawrev-2252	777	3	describes	describe	NOUN
inlawrev-2252	777	4	corporate	corporate	ADJ
inlawrev-2252	777	5	and	and	CCONJ
inlawrev-2252	777	6	shareholder	shareholder	NOUN
inlawrev-2252	777	7	profit	profit	NOUN
inlawrev-2252	777	8	maximization	maximization	NOUN
inlawrev-2252	777	9	decision	decision	NOUN
inlawrev-2252	777	10	models	model	NOUN
inlawrev-2252	777	11	,	,	PUNCT
inlawrev-2252	777	12	both	both	PRON
inlawrev-2252	777	13	of	of	ADP
inlawrev-2252	777	14	which	which	PRON
inlawrev-2252	777	15	include	include	VERB
inlawrev-2252	777	16	the	the	DET
inlawrev-2252	777	17	significant	significant	ADJ
inlawrev-2252	777	18	tax	tax	NOUN
inlawrev-2252	777	19	variants	variant	NOUN
inlawrev-2252	777	20	applicable	applicable	ADJ
inlawrev-2252	777	21	in	in	ADP
inlawrev-2252	777	22	a	a	DET
inlawrev-2252	777	23	diversification	diversification	NOUN
inlawrev-2252	777	24	decision	decision	NOUN
inlawrev-2252	777	25	.	.	PUNCT
inlawrev-2252	778	1	each	each	DET
inlawrev-2252	778	2	model	model	NOUN
inlawrev-2252	778	3	,	,	PUNCT
inlawrev-2252	778	4	when	when	SCONJ
inlawrev-2252	778	5	applied	apply	VERB
inlawrev-2252	778	6	to	to	ADP
inlawrev-2252	778	7	the	the	DET
inlawrev-2252	778	8	various	various	ADJ
inlawrev-2252	778	9	forms	form	NOUN
inlawrev-2252	778	10	of	of	ADP
inlawrev-2252	778	11	diversification	diversification	NOUN
inlawrev-2252	778	12	,	,	PUNCT
inlawrev-2252	778	13	would	would	AUX
inlawrev-2252	778	14	provide	provide	VERB
inlawrev-2252	778	15	additional	additional	ADJ
inlawrev-2252	778	16	information	information	NOUN
inlawrev-2252	778	17	regarding	regard	VERB
inlawrev-2252	778	18	the	the	DET
inlawrev-2252	778	19	actual	actual	ADJ
inlawrev-2252	778	20	financial	financial	ADJ
inlawrev-2252	778	21	impact	impact	NOUN
inlawrev-2252	778	22	of	of	ADP
inlawrev-2252	778	23	tax	tax	NOUN
inlawrev-2252	778	24	variants	variant	NOUN
inlawrev-2252	778	25	.	.	PUNCT
inlawrev-2252	779	1	see	see	VERB
inlawrev-2252	779	2	appendix	appendix	NOUN
inlawrev-2252	779	3	a.	a.	NOUN
inlawrev-2252	780	1	it	it	PRON
inlawrev-2252	780	2	it	it	PRON
inlawrev-2252	780	3	likely	likely	ADV
inlawrev-2252	780	4	,	,	PUNCT
inlawrev-2252	780	5	moreover	moreover	ADV
inlawrev-2252	780	6	,	,	PUNCT
inlawrev-2252	780	7	that	that	DET
inlawrev-2252	780	8	section	section	NOUN
inlawrev-2252	780	9	1212	1212	NUM
inlawrev-2252	780	10	would	would	AUX
inlawrev-2252	780	11	have	have	VERB
inlawrev-2252	780	12	more	more	ADJ
inlawrev-2252	780	13	impact	impact	NOUN
inlawrev-2252	780	14	on	on	ADP
inlawrev-2252	780	15	management	management	NOUN
inlawrev-2252	780	16	financial	financial	ADJ
inlawrev-2252	780	17	decision	decision	NOUN
inlawrev-2252	780	18	-	-	PUNCT
inlawrev-2252	780	19	making	making	NOUN
inlawrev-2252	780	20	than	than	ADP
inlawrev-2252	780	21	section	section	NOUN
inlawrev-2252	780	22	279	279	NUM
inlawrev-2252	780	23	,	,	PUNCT
inlawrev-2252	780	24	especially	especially	ADV
inlawrev-2252	780	25	during	during	ADP
inlawrev-2252	780	26	periods	period	NOUN
inlawrev-2252	780	27	of	of	ADP
inlawrev-2252	780	28	recession	recession	NOUN
inlawrev-2252	780	29	when	when	SCONJ
inlawrev-2252	780	30	stock	stock	NOUN
inlawrev-2252	780	31	prices	price	NOUN
inlawrev-2252	780	32	decline	decline	VERB
inlawrev-2252	780	33	,	,	PUNCT
inlawrev-2252	780	34	interest	interest	NOUN
inlawrev-2252	780	35	rates	rate	NOUN
inlawrev-2252	780	36	rise	rise	VERB
inlawrev-2252	780	37	,	,	PUNCT
inlawrev-2252	780	38	and	and	CCONJ
inlawrev-2252	780	39	management	management	NOUN
inlawrev-2252	780	40	seeks	seek	VERB
inlawrev-2252	780	41	investment	investment	NOUN
inlawrev-2252	780	42	at	at	ADP
inlawrev-2252	780	43	the	the	DET
inlawrev-2252	780	44	lowest	low	ADJ
inlawrev-2252	780	45	cost	cost	NOUN
inlawrev-2252	780	46	;	;	PUNCT
inlawrev-2252	780	47	a	a	DET
inlawrev-2252	780	48	nontaxable	nontaxable	ADJ
inlawrev-2252	780	49	capital	capital	NOUN
inlawrev-2252	780	50	loss	loss	NOUN
inlawrev-2252	780	51	refund	refund	NOUN
inlawrev-2252	780	52	,	,	PUNCT
inlawrev-2252	780	53	which	which	PRON
inlawrev-2252	780	54	is	be	AUX
inlawrev-2252	780	55	accommodated	accommodate	VERB
inlawrev-2252	780	56	in	in	ADP
inlawrev-2252	780	57	equation	equation	NOUN
inlawrev-2252	780	58	(	(	PUNCT
inlawrev-2252	780	59	6	6	NUM
inlawrev-2252	780	60	)	)	PUNCT
inlawrev-2252	780	61	of	of	ADP
inlawrev-2252	780	62	appendix	appendix	NOUN
inlawrev-2252	780	63	a	a	PRON
inlawrev-2252	780	64	,	,	PUNCT
inlawrev-2252	780	65	is	be	AUX
inlawrev-2252	780	66	a	a	DET
inlawrev-2252	780	67	most	most	ADV
inlawrev-2252	780	68	attractive	attractive	ADJ
inlawrev-2252	780	69	source	source	NOUN
inlawrev-2252	780	70	of	of	ADP
inlawrev-2252	780	71	capital	capital	NOUN
inlawrev-2252	780	72	under	under	ADP
inlawrev-2252	780	73	such	such	ADJ
inlawrev-2252	780	74	economic	economic	ADJ
inlawrev-2252	780	75	conditions	condition	NOUN
inlawrev-2252	780	76	.	.	PUNCT
inlawrev-2252	781	1	^'^^see	^'^^see	NUM
inlawrev-2252	781	2	senator	senator	PROPN
inlawrev-2252	781	3	philip	philip	PROPN
inlawrev-2252	781	4	hart	hart	PROPN
inlawrev-2252	781	5	's	's	PART
inlawrev-2252	781	6	proposed	propose	VERB
inlawrev-2252	781	7	industrial	industrial	ADJ
inlawrev-2252	781	8	reorganization	reorganization	PROPN
inlawrev-2252	781	9	act	act	PROPN
inlawrev-2252	781	10	,	,	PUNCT
inlawrev-2252	781	11	s.	s.	PROPN
inlawrev-2252	781	12	3832	3832	NUM
inlawrev-2252	781	13	,	,	PUNCT
inlawrev-2252	781	14	92d	92d	NOUN
inlawrev-2252	781	15	cong	cong	PROPN
inlawrev-2252	781	16	.	.	PROPN
inlawrev-2252	781	17	,	,	PUNCT
inlawrev-2252	781	18	2d	2d	NUM
inlawrev-2252	781	19	sess	sess	NOUN
inlawrev-2252	781	20	.	.	PUNCT
inlawrev-2252	782	1	,	,	PUNCT
inlawrev-2252	782	2	118	118	NUM
inlawrev-2252	782	3	cong	cong	NOUN
inlawrev-2252	782	4	.	.	PUNCT
inlawrev-2252	783	1	reg	reg	NOUN
inlawrev-2252	783	2	.	.	PUNCT
inlawrev-2252	784	1	24928	24928	NUM
inlawrev-2252	784	2	(	(	PUNCT
inlawrev-2252	784	3	1972	1972	NUM
inlawrev-2252	784	4	)	)	PUNCT
inlawrev-2252	784	5	.	.	PUNCT
inlawrev-2252	785	1	for	for	ADP
inlawrev-2252	785	2	a	a	DET
inlawrev-2252	785	3	thoughtful	thoughtful	ADJ
inlawrev-2252	785	4	analysis	analysis	NOUN
inlawrev-2252	785	5	of	of	ADP
inlawrev-2252	785	6	the	the	DET
inlawrev-2252	785	7	above	above	ADJ
inlawrev-2252	785	8	proposals	proposal	NOUN
inlawrev-2252	785	9	,	,	PUNCT
inlawrev-2252	785	10	see	see	VERB
inlawrev-2252	785	11	blake	blake	NOUN
inlawrev-2252	785	12	,	,	PUNCT
inlawrev-2252	785	13	legislative	legislative	ADJ
inlawrev-2252	785	14	proposals	proposal	NOUN
inlawrev-2252	785	15	for	for	ADP
inlawrev-2252	785	16	industrial	industrial	ADJ
inlawrev-2252	785	17	deconcentration	deconcentration	NOUN
inlawrev-2252	785	18	,	,	PUNCT
inlawrev-2252	785	19	in	in	ADP
inlawrev-2252	785	20	h.	h.	PROPN
inlawrev-2252	785	21	goldschmid	goldschmid	PROPN
inlawrev-2252	785	22	,	,	PUNCT
inlawrev-2252	785	23	h.	h.	PROPN
inlawrev-2252	785	24	mann	mann	PROPN
inlawrev-2252	785	25	,	,	PUNCT
inlawrev-2252	785	26	&	&	CCONJ
inlawrev-2252	785	27	j.	j.	PROPN
inlawrev-2252	785	28	weston	weston	PROPN
inlawrev-2252	785	29	,	,	PUNCT
inlawrev-2252	785	30	industrial	industrial	ADJ
inlawrev-2252	785	31	concentration	concentration	NOUN
inlawrev-2252	785	32	:	:	PUNCT
inlawrev-2252	785	33	the	the	DET
inlawrev-2252	785	34	new	new	ADJ
inlawrev-2252	785	35	learning	learn	VERB
inlawrev-2252	785	36	340	340	NUM
inlawrev-2252	785	37	(	(	PUNCT
inlawrev-2252	785	38	1974	1974	NUM
inlawrev-2252	785	39	)	)	PUNCT
inlawrev-2252	785	40	.	.	PUNCT
inlawrev-2252	786	1	452	452	NUM
inlawrev-2252	786	2	indiana	indiana	PROPN
inlawrev-2252	786	3	law	law	PROPN
inlawrev-2252	786	4	review	review	NOUN
inlawrev-2252	786	5	[	[	X
inlawrev-2252	786	6	vol	vol	NOUN
inlawrev-2252	786	7	.10:419	.10:419	PUNCT
inlawrev-2252	786	8	appendix	appendix	VERB
inlawrev-2252	786	9	a	a	DET
inlawrev-2252	786	10	*	*	PUNCT
inlawrev-2252	786	11	corporate	corporate	ADJ
inlawrev-2252	786	12	management	management	NOUN
inlawrev-2252	786	13	and	and	CCONJ
inlawrev-2252	786	14	shareholder	shareholder	NOUN
inlawrev-2252	786	15	profit	profit	NOUN
inlawrev-2252	786	16	maximization	maximization	NOUN
inlawrev-2252	786	17	investment	investment	NOUN
inlawrev-2252	786	18	decision	decision	NOUN
inlawrev-2252	786	19	models	model	NOUN
inlawrev-2252	786	20	the	the	DET
inlawrev-2252	786	21	formal	formal	ADJ
inlawrev-2252	786	22	models	model	NOUN
inlawrev-2252	786	23	described	describe	VERB
inlawrev-2252	786	24	below	below	ADP
inlawrev-2252	786	25	assume	assume	VERB
inlawrev-2252	786	26	a	a	DET
inlawrev-2252	786	27	primary	primary	ADJ
inlawrev-2252	786	28	management	management	NOUN
inlawrev-2252	786	29	and	and	CCONJ
inlawrev-2252	786	30	shareholder	shareholder	NOUN
inlawrev-2252	786	31	motivation	motivation	NOUN
inlawrev-2252	786	32	to	to	PART
inlawrev-2252	786	33	maximize	maximize	VERB
inlawrev-2252	786	34	profits	profit	NOUN
inlawrev-2252	786	35	and	and	CCONJ
inlawrev-2252	786	36	net	net	ADJ
inlawrev-2252	786	37	revenues	revenue	NOUN
inlawrev-2252	786	38	as	as	SCONJ
inlawrev-2252	786	39	contrasted	contrast	VERB
inlawrev-2252	786	40	with	with	ADP
inlawrev-2252	786	41	maximizing	maximize	VERB
inlawrev-2252	786	42	gross	gross	ADJ
inlawrev-2252	786	43	revenues	revenue	NOUN
inlawrev-2252	786	44	,	,	PUNCT
inlawrev-2252	786	45	rate	rate	NOUN
inlawrev-2252	786	46	of	of	ADP
inlawrev-2252	786	47	growth	growth	NOUN
inlawrev-2252	786	48	,	,	PUNCT
inlawrev-2252	786	49	earnings	earning	NOUN
inlawrev-2252	786	50	per	per	ADP
inlawrev-2252	786	51	share	share	NOUN
inlawrev-2252	786	52	,	,	PUNCT
inlawrev-2252	786	53	or	or	CCONJ
inlawrev-2252	786	54	some	some	DET
inlawrev-2252	786	55	other	other	ADJ
inlawrev-2252	786	56	measure	measure	NOUN
inlawrev-2252	786	57	.	.	PUNCT
inlawrev-2252	787	1	since	since	SCONJ
inlawrev-2252	787	2	corporate	corporate	ADJ
inlawrev-2252	787	3	management	management	NOUN
inlawrev-2252	787	4	units	unit	NOUN
inlawrev-2252	787	5	are	be	AUX
inlawrev-2252	787	6	now	now	ADV
inlawrev-2252	787	7	considering	consider	VERB
inlawrev-2252	787	8	all	all	DET
inlawrev-2252	787	9	forms	form	NOUN
inlawrev-2252	787	10	of	of	ADP
inlawrev-2252	787	11	diversification	diversification	NOUN
inlawrev-2252	787	12	in	in	ADP
inlawrev-2252	787	13	their	their	PRON
inlawrev-2252	787	14	investment	investment	NOUN
inlawrev-2252	787	15	decisions	decision	NOUN
inlawrev-2252	787	16	,	,	PUNCT
inlawrev-2252	787	17	the	the	DET
inlawrev-2252	787	18	models	model	NOUN
inlawrev-2252	787	19	incorporate	incorporate	VERB
inlawrev-2252	787	20	the	the	DET
inlawrev-2252	787	21	possibilities	possibility	NOUN
inlawrev-2252	787	22	of	of	ADP
inlawrev-2252	787	23	divestiture	divestiture	NOUN
inlawrev-2252	787	24	and	and	CCONJ
inlawrev-2252	787	25	unification	unification	NOUN
inlawrev-2252	787	26	,	,	PUNCT
inlawrev-2252	787	27	partial	partial	ADJ
inlawrev-2252	787	28	or	or	CCONJ
inlawrev-2252	787	29	complete	complete	ADJ
inlawrev-2252	787	30	.	.	PUNCT
inlawrev-2252	788	1	nomenclature	nomenclature	NOUN
inlawrev-2252	788	2	a	a	DET
inlawrev-2252	788	3	=	=	ADJ
inlawrev-2252	788	4	corporation	corporation	NOUN
inlawrev-2252	788	5	considering	consider	VERB
inlawrev-2252	788	6	diversification	diversification	NOUN
inlawrev-2252	788	7	alternatives	alternative	NOUN
inlawrev-2252	788	8	s	s	PART
inlawrev-2252	788	9	=	=	PUNCT
inlawrev-2252	788	10	wholly	wholly	ADV
inlawrev-2252	788	11	owned	own	VERB
inlawrev-2252	788	12	(	(	PUNCT
inlawrev-2252	788	13	100	100	NUM
inlawrev-2252	788	14	%	%	NOUN
inlawrev-2252	788	15	stock	stock	NOUN
inlawrev-2252	788	16	)	)	PUNCT
inlawrev-2252	788	17	subsidiary	subsidiary	NOUN
inlawrev-2252	788	18	corporation	corporation	NOUN
inlawrev-2252	788	19	of	of	ADP
inlawrev-2252	788	20	a	a	DET
inlawrev-2252	788	21	t	t	NOUN
inlawrev-2252	788	22	=	=	SYM
inlawrev-2252	788	23	potential	potential	ADJ
inlawrev-2252	788	24	acquisition	acquisition	NOUN
inlawrev-2252	788	25	target	target	NOUN
inlawrev-2252	788	26	corporation	corporation	NOUN
inlawrev-2252	788	27	a	a	DET
inlawrev-2252	788	28	=	=	X
inlawrev-2252	788	29	constant	constant	ADJ
inlawrev-2252	788	30	varying	varying	NOUN
inlawrev-2252	788	31	between	between	ADP
inlawrev-2252	788	32	and	and	CCONJ
inlawrev-2252	788	33	1	1	NUM
inlawrev-2252	788	34	b	b	X
inlawrev-2252	788	35	=	=	SYM
inlawrev-2252	788	36	constant	constant	ADJ
inlawrev-2252	788	37	varying	varying	NOUN
inlawrev-2252	788	38	between	between	ADP
inlawrev-2252	788	39	and	and	CCONJ
inlawrev-2252	788	40	1	1	NUM
inlawrev-2252	788	41	k	k	NOUN
inlawrev-2252	788	42	=	=	PUNCT
inlawrev-2252	788	43	constant	constant	ADJ
inlawrev-2252	788	44	varying	varying	NOUN
inlawrev-2252	788	45	between	between	ADP
inlawrev-2252	788	46	and	and	CCONJ
inlawrev-2252	788	47	1	1	NUM
inlawrev-2252	788	48	let	let	VERB
inlawrev-2252	788	49	the	the	DET
inlawrev-2252	788	50	state	state	NOUN
inlawrev-2252	788	51	of	of	ADP
inlawrev-2252	788	52	nature	nature	NOUN
inlawrev-2252	788	53	before	before	SCONJ
inlawrev-2252	788	54	a	a	DET
inlawrev-2252	788	55	diversification	diversification	NOUN
inlawrev-2252	788	56	decision	decision	NOUN
inlawrev-2252	788	57	be	be	AUX
inlawrev-2252	788	58	given	give	VERB
inlawrev-2252	788	59	by	by	ADP
inlawrev-2252	788	60	:	:	PUNCT
inlawrev-2252	788	61	aa	aa	PROPN
inlawrev-2252	789	1	+	+	CCONJ
inlawrev-2252	789	2	bs	bs	PROPN
inlawrev-2252	789	3	kt	kt	PROPN
inlawrev-2252	789	4	(	(	PUNCT
inlawrev-2252	789	5	1	1	NUM
inlawrev-2252	789	6	)	)	PUNCT
inlawrev-2252	789	7	where	where	SCONJ
inlawrev-2252	789	8	a	a	DET
inlawrev-2252	789	9	=	=	SYM
inlawrev-2252	789	10	b	b	NOUN
inlawrev-2252	789	11	=	=	SYM
inlawrev-2252	789	12	k	k	NOUN
inlawrev-2252	789	13	=	=	SYM
inlawrev-2252	789	14	1	1	X
inlawrev-2252	789	15	.	.	PUNCT
inlawrev-2252	789	16	thus	thus	ADV
inlawrev-2252	789	17	a	a	DET
inlawrev-2252	789	18	+	+	X
inlawrev-2252	789	19	s	s	NOUN
inlawrev-2252	789	20	represents	represent	VERB
inlawrev-2252	789	21	the	the	DET
inlawrev-2252	789	22	current	current	ADJ
inlawrev-2252	789	23	net	net	ADJ
inlawrev-2252	789	24	worth	worth	NOUN
inlawrev-2252	789	25	of	of	ADP
inlawrev-2252	789	26	the	the	DET
inlawrev-2252	789	27	total	total	ADJ
inlawrev-2252	789	28	assets	asset	NOUN
inlawrev-2252	789	29	of	of	ADP
inlawrev-2252	789	30	corporation	corporation	NOUN
inlawrev-2252	789	31	a	a	PRON
inlawrev-2252	789	32	and	and	CCONJ
inlawrev-2252	789	33	its	its	PRON
inlawrev-2252	789	34	subsidiary	subsidiary	NOUN
inlawrev-2252	789	35	s.	s.	PROPN
inlawrev-2252	789	36	aa	aa	PROPN
inlawrev-2252	790	1	+	+	CCONJ
inlawrev-2252	790	2	bs	bs	X
inlawrev-2252	790	3	+	+	CCONJ
inlawrev-2252	790	4	kt	kt	PROPN
inlawrev-2252	790	5	(	(	PUNCT
inlawrev-2252	790	6	2	2	NUM
inlawrev-2252	790	7	)	)	PUNCT
inlawrev-2252	790	8	*	*	PUNCT
inlawrev-2252	790	9	the	the	DET
inlawrev-2252	790	10	formulations	formulation	NOUN
inlawrev-2252	790	11	herein	herein	NOUN
inlawrev-2252	790	12	commencing	commence	VERB
inlawrev-2252	790	13	with	with	ADP
inlawrev-2252	790	14	equations	equation	NOUN
inlawrev-2252	790	15	(	(	PUNCT
inlawrev-2252	790	16	4	4	NUM
inlawrev-2252	790	17	)	)	PUNCT
inlawrev-2252	790	18	and	and	CCONJ
inlawrev-2252	790	19	following	follow	VERB
inlawrev-2252	790	20	are	be	AUX
inlawrev-2252	790	21	the	the	DET
inlawrev-2252	790	22	author	author	NOUN
inlawrev-2252	790	23	's	's	PART
inlawrev-2252	790	24	modifications	modification	NOUN
inlawrev-2252	790	25	of	of	ADP
inlawrev-2252	790	26	formulations	formulation	NOUN
inlawrev-2252	790	27	developed	develop	VERB
inlawrev-2252	790	28	by	by	ADP
inlawrev-2252	790	29	arnold	arnold	PROPN
inlawrev-2252	790	30	reisman	reisman	PROPN
inlawrev-2252	790	31	which	which	PRON
inlawrev-2252	790	32	appear	appear	VERB
inlawrev-2252	790	33	in	in	ADP
inlawrev-2252	790	34	his	his	PRON
inlawrev-2252	790	35	excellent	excellent	ADJ
inlawrev-2252	790	36	work	work	NOUN
inlawrev-2252	790	37	,	,	PUNCT
inlawrev-2252	790	38	a.	a.	NOUN
inlawrev-2252	790	39	reisman	reisman	PROPN
inlawrev-2252	790	40	,	,	PUNCT
inlawrev-2252	790	41	managerial	managerial	ADJ
inlawrev-2252	790	42	engineering	engineering	NOUN
inlawrev-2252	790	43	and	and	CCONJ
inlawrev-2252	790	44	economics	economic	NOUN
inlawrev-2252	790	45	(	(	PUNCT
inlawrev-2252	790	46	1971	1971	NUM
inlawrev-2252	790	47	)	)	PUNCT
inlawrev-2252	790	48	.	.	PUNCT
inlawrev-2252	791	1	the	the	DET
inlawrev-2252	791	2	numbers	number	NOUN
inlawrev-2252	791	3	in	in	ADP
inlawrev-2252	791	4	the	the	DET
inlawrev-2252	791	5	second	second	ADJ
inlawrev-2252	791	6	parentheses	parenthesis	NOUN
inlawrev-2252	791	7	of	of	ADP
inlawrev-2252	791	8	the	the	DET
inlawrev-2252	791	9	equations	equation	NOUN
inlawrev-2252	791	10	listed	list	VERB
inlawrev-2252	791	11	correspond	correspond	ADV
inlawrev-2252	791	12	to	to	ADP
inlawrev-2252	791	13	the	the	DET
inlawrev-2252	791	14	equation	equation	NOUN
inlawrev-2252	791	15	numbers	number	NOUN
inlawrev-2252	791	16	appearing	appear	VERB
inlawrev-2252	791	17	in	in	ADP
inlawrev-2252	791	18	the	the	DET
inlawrev-2252	791	19	reisman	reisman	PROPN
inlawrev-2252	791	20	text	text	NOUN
inlawrev-2252	791	21	.	.	PUNCT
inlawrev-2252	792	1	unless	unless	SCONJ
inlawrev-2252	792	2	otherwise	otherwise	ADV
inlawrev-2252	792	3	noted	note	VERB
inlawrev-2252	792	4	,	,	PUNCT
inlawrev-2252	792	5	the	the	DET
inlawrev-2252	792	6	reisman	reisman	PROPN
inlawrev-2252	792	7	equations	equation	NOUN
inlawrev-2252	792	8	are	be	AUX
inlawrev-2252	792	9	not	not	PART
inlawrev-2252	792	10	modified	modify	VERB
inlawrev-2252	792	11	.	.	PUNCT
inlawrev-2252	793	1	the	the	DET
inlawrev-2252	793	2	author	author	NOUN
inlawrev-2252	793	3	wishes	wish	VERB
inlawrev-2252	793	4	to	to	PART
inlawrev-2252	793	5	thank	thank	VERB
inlawrev-2252	793	6	walter	walter	PROPN
inlawrev-2252	793	7	gellhorn	gellhorn	PROPN
inlawrev-2252	793	8	and	and	CCONJ
inlawrev-2252	793	9	the	the	DET
inlawrev-2252	793	10	late	late	ADJ
inlawrev-2252	793	11	wolfgang	wolfgang	PROPN
inlawrev-2252	793	12	friedman	friedman	PROPN
inlawrev-2252	793	13	of	of	ADP
inlawrev-2252	793	14	columbia	columbia	PROPN
inlawrev-2252	793	15	university	university	PROPN
inlawrev-2252	793	16	law	law	NOUN
inlawrev-2252	793	17	school	school	NOUN
inlawrev-2252	793	18	;	;	PUNCT
inlawrev-2252	793	19	donald	donald	PROPN
inlawrev-2252	793	20	warden	warden	PROPN
inlawrev-2252	793	21	,	,	PUNCT
inlawrev-2252	793	22	president	president	NOUN
inlawrev-2252	793	23	,	,	PUNCT
inlawrev-2252	793	24	cygnus	cygnus	PROPN
inlawrev-2252	793	25	corporation	corporation	NOUN
inlawrev-2252	793	26	;	;	PUNCT
inlawrev-2252	793	27	sanford	sanford	PROPN
inlawrev-2252	793	28	sarasohn	sarasohn	PROPN
inlawrev-2252	793	29	of	of	ADP
inlawrev-2252	793	30	st	st	PROPN
inlawrev-2252	793	31	.	.	PROPN
inlawrev-2252	793	32	louis	louis	PROPN
inlawrev-2252	793	33	university	university	PROPN
inlawrev-2252	793	34	;	;	PUNCT
inlawrev-2252	793	35	robert	robert	PROPN
inlawrev-2252	793	36	hellawell	hellawell	PROPN
inlawrev-2252	793	37	,	,	PUNCT
inlawrev-2252	793	38	william	william	PROPN
inlawrev-2252	793	39	young	young	PROPN
inlawrev-2252	793	40	,	,	PUNCT
inlawrev-2252	793	41	george	george	PROPN
inlawrev-2252	793	42	cooper	cooper	PROPN
inlawrev-2252	793	43	,	,	PUNCT
inlawrev-2252	793	44	richard	richard	PROPN
inlawrev-2252	793	45	stone	stone	PROPN
inlawrev-2252	793	46	and	and	CCONJ
inlawrev-2252	793	47	kellis	kellis	PROPN
inlawrev-2252	793	48	parker	parker	PROPN
inlawrev-2252	793	49	of	of	ADP
inlawrev-2252	793	50	columbia	columbia	PROPN
inlawrev-2252	793	51	university	university	PROPN
inlawrev-2252	793	52	;	;	PUNCT
inlawrev-2252	793	53	walter	walter	PROPN
inlawrev-2252	793	54	leonard	leonard	PROPN
inlawrev-2252	793	55	of	of	ADP
inlawrev-2252	793	56	harvard	harvard	PROPN
inlawrev-2252	793	57	university	university	PROPN
inlawrev-2252	793	58	;	;	PUNCT
inlawrev-2252	793	59	alan	alan	PROPN
inlawrev-2252	793	60	ruben	ruben	PROPN
inlawrev-2252	793	61	,	,	PUNCT
inlawrev-2252	793	62	stephen	stephen	PROPN
inlawrev-2252	793	63	werber	werber	PROPN
inlawrev-2252	793	64	,	,	PUNCT
inlawrev-2252	793	65	david	david	PROPN
inlawrev-2252	793	66	goshien	goshien	PROPN
inlawrev-2252	793	67	,	,	PUNCT
inlawrev-2252	793	68	hyman	hyman	PROPN
inlawrev-2252	793	69	cohen	cohen	PROPN
inlawrev-2252	793	70	,	,	PUNCT
inlawrev-2252	793	71	carrol	carrol	PROPN
inlawrev-2252	793	72	sierk	sierk	PROPN
inlawrev-2252	793	73	and	and	CCONJ
inlawrev-2252	793	74	william	william	PROPN
inlawrev-2252	793	75	tabac	tabac	PROPN
inlawrev-2252	793	76	of	of	ADP
inlawrev-2252	793	77	cleveland	cleveland	PROPN
inlawrev-2252	793	78	state	state	PROPN
inlawrev-2252	793	79	university	university	PROPN
inlawrev-2252	793	80	;	;	PUNCT
inlawrev-2252	793	81	david	david	PROPN
inlawrev-2252	793	82	funk	funk	PROPN
inlawrev-2252	793	83	of	of	ADP
inlawrev-2252	793	84	indiana	indiana	PROPN
inlawrev-2252	793	85	university	university	PROPN
inlawrev-2252	793	86	;	;	PUNCT
inlawrev-2252	793	87	laurie	laurie	PROPN
inlawrev-2252	793	88	leader	leader	NOUN
inlawrev-2252	793	89	of	of	ADP
inlawrev-2252	793	90	cleveland	cleveland	PROPN
inlawrev-2252	793	91	state	state	PROPN
inlawrev-2252	793	92	university	university	PROPN
inlawrev-2252	793	93	;	;	PUNCT
inlawrev-2252	793	94	charles	charles	PROPN
inlawrev-2252	793	95	donegan	donegan	PROPN
inlawrev-2252	793	96	of	of	ADP
inlawrev-2252	793	97	howard	howard	PROPN
inlawrev-2252	793	98	university	university	PROPN
inlawrev-2252	793	99	;	;	PUNCT
inlawrev-2252	793	100	adrian	adrian	PROPN
inlawrev-2252	793	101	kragen	kragen	PROPN
inlawrev-2252	793	102	,	,	PUNCT
inlawrev-2252	793	103	lawrence	lawrence	PROPN
inlawrev-2252	793	104	stone	stone	PROPN
inlawrev-2252	793	105	,	,	PUNCT
inlawrev-2252	793	106	and	and	CCONJ
inlawrev-2252	793	107	john	john	PROPN
inlawrev-2252	793	108	mcnulty	mcnulty	PROPN
inlawrev-2252	793	109	of	of	ADP
inlawrev-2252	793	110	university	university	PROPN
inlawrev-2252	793	111	of	of	ADP
inlawrev-2252	793	112	california	california	PROPN
inlawrev-2252	793	113	berkeley	berkeley	PROPN
inlawrev-2252	793	114	for	for	ADP
inlawrev-2252	793	115	their	their	PRON
inlawrev-2252	793	116	help	help	NOUN
inlawrev-2252	793	117	although	although	SCONJ
inlawrev-2252	793	118	none	none	NOUN
inlawrev-2252	793	119	are	be	AUX
inlawrev-2252	793	120	responsible	responsible	ADJ
inlawrev-2252	793	121	for	for	ADP
inlawrev-2252	793	122	any	any	DET
inlawrev-2252	793	123	errors	error	NOUN
inlawrev-2252	793	124	or	or	CCONJ
inlawrev-2252	793	125	policy	policy	NOUN
inlawrev-2252	793	126	judgments	judgment	NOUN
inlawrev-2252	793	127	contained	contain	VERB
inlawrev-2252	793	128	in	in	ADP
inlawrev-2252	793	129	the	the	DET
inlawrev-2252	793	130	article	article	NOUN
inlawrev-2252	793	131	or	or	CCONJ
inlawrev-2252	793	132	the	the	DET
inlawrev-2252	793	133	appendices	appendix	NOUN
inlawrev-2252	793	134	.	.	PUNCT
inlawrev-2252	794	1	the	the	DET
inlawrev-2252	794	2	author	author	NOUN
inlawrev-2252	794	3	expresses	express	VERB
inlawrev-2252	794	4	deepest	deepest	VERB
inlawrev-2252	794	5	possible	possible	ADJ
inlawrev-2252	794	6	appreciation	appreciation	NOUN
inlawrev-2252	794	7	to	to	ADP
inlawrev-2252	794	8	dr	dr	PROPN
inlawrev-2252	794	9	.	.	PROPN
inlawrev-2252	794	10	arnold	arnold	PROPN
inlawrev-2252	794	11	reisman	reisman	PROPN
inlawrev-2252	794	12	of	of	ADP
inlawrev-2252	794	13	the	the	DET
inlawrev-2252	794	14	department	department	PROPN
inlawrev-2252	794	15	of	of	ADP
inlawrev-2252	794	16	operations	operation	NOUN
inlawrev-2252	794	17	research	research	NOUN
inlawrev-2252	794	18	,	,	PUNCT
inlawrev-2252	794	19	case	case	NOUN
inlawrev-2252	794	20	western	western	PROPN
inlawrev-2252	794	21	reserve	reserve	PROPN
inlawrev-2252	794	22	university	university	PROPN
inlawrev-2252	794	23	,	,	PUNCT
inlawrev-2252	794	24	for	for	ADP
inlawrev-2252	794	25	taking	take	VERB
inlawrev-2252	794	26	time	time	NOUN
inlawrev-2252	794	27	to	to	PART
inlawrev-2252	794	28	evaluate	evaluate	VERB
inlawrev-2252	794	29	and	and	CCONJ
inlawrev-2252	794	30	discuss	discuss	VERB
inlawrev-2252	794	31	developments	development	NOUN
inlawrev-2252	794	32	of	of	ADP
inlawrev-2252	794	33	the	the	DET
inlawrev-2252	794	34	models	model	NOUN
inlawrev-2252	794	35	described	describe	VERB
inlawrev-2252	794	36	and	and	CCONJ
inlawrev-2252	794	37	the	the	DET
inlawrev-2252	794	38	general	general	ADJ
inlawrev-2252	794	39	application	application	NOUN
inlawrev-2252	794	40	of	of	ADP
inlawrev-2252	794	41	a	a	DET
inlawrev-2252	794	42	systems	system	NOUN
inlawrev-2252	794	43	analysis	analysis	NOUN
inlawrev-2252	794	44	approach	approach	NOUN
inlawrev-2252	794	45	to	to	ADP
inlawrev-2252	794	46	legislative	legislative	ADJ
inlawrev-2252	794	47	and	and	CCONJ
inlawrev-2252	794	48	judicial	judicial	ADJ
inlawrev-2252	794	49	decision	decision	NOUN
inlawrev-2252	794	50	-	-	PUNCT
inlawrev-2252	794	51	making	making	NOUN
inlawrev-2252	794	52	.	.	PUNCT
inlawrev-2252	795	1	the	the	DET
inlawrev-2252	795	2	author	author	NOUN
inlawrev-2252	795	3	,	,	PUNCT
inlawrev-2252	795	4	however	however	ADV
inlawrev-2252	795	5	,	,	PUNCT
inlawrev-2252	795	6	is	be	AUX
inlawrev-2252	795	7	solely	solely	ADV
inlawrev-2252	795	8	responsible	responsible	ADJ
inlawrev-2252	795	9	for	for	ADP
inlawrev-2252	795	10	any	any	DET
inlawrev-2252	795	11	possible	possible	ADJ
inlawrev-2252	795	12	errors	error	NOUN
inlawrev-2252	795	13	in	in	ADP
inlawrev-2252	795	14	the	the	DET
inlawrev-2252	795	15	formalistic	formalistic	ADJ
inlawrev-2252	795	16	models	model	NOUN
inlawrev-2252	795	17	presented	present	VERB
inlawrev-2252	795	18	.	.	PUNCT
inlawrev-2252	796	1	1977	1977	NUM
inlawrev-2252	796	2	]	]	PUNCT
inlawrev-2252	796	3	taxation	taxation	NOUN
inlawrev-2252	796	4	of	of	ADP
inlawrev-2252	796	5	interest	interest	NOUN
inlawrev-2252	796	6	-	-	PUNCT
inlawrev-2252	796	7	on	on	ADP
inlawrev-2252	796	8	-	-	PUNCT
inlawrev-2252	796	9	indebtedness	indebtedness	NOUN
inlawrev-2252	796	10	453	453	NUM
inlawrev-2252	796	11	where	where	SCONJ
inlawrev-2252	796	12	\	\	PROPN
inlawrev-2252	796	13	k	k	PROPN
inlawrev-2252	796	14	1	1	NUM
inlawrev-2252	796	15	a	a	DET
inlawrev-2252	796	16	=	=	SYM
inlawrev-2252	796	17	1	1	NUM
inlawrev-2252	796	18	b	b	NOUN
inlawrev-2252	796	19	=	=	SYM
inlawrev-2252	796	20	1	1	NUM
inlawrev-2252	796	21	describes	describe	VERB
inlawrev-2252	796	22	the	the	DET
inlawrev-2252	796	23	corporation	corporation	NOUN
inlawrev-2252	796	24	,	,	PUNCT
inlawrev-2252	796	25	its	its	PRON
inlawrev-2252	796	26	division	division	NOUN
inlawrev-2252	796	27	or	or	CCONJ
inlawrev-2252	796	28	subsidiary	subsidiary	NOUN
inlawrev-2252	796	29	,	,	PUNCT
inlawrev-2252	796	30	and	and	CCONJ
inlawrev-2252	796	31	a	a	DET
inlawrev-2252	796	32	partial	partial	NOUN
inlawrev-2252	796	33	to	to	PART
inlawrev-2252	796	34	total	total	ADJ
inlawrev-2252	796	35	acquisition	acquisition	NOUN
inlawrev-2252	796	36	of	of	ADP
inlawrev-2252	796	37	corporation	corporation	NOUN
inlawrev-2252	796	38	t.	t.	NOUN
inlawrev-2252	796	39	equation	equation	NOUN
inlawrev-2252	796	40	(	(	PUNCT
inlawrev-2252	796	41	2	2	X
inlawrev-2252	796	42	)	)	PUNCT
inlawrev-2252	796	43	describes	describe	VERB
inlawrev-2252	796	44	a	a	DET
inlawrev-2252	796	45	partial	partial	NOUN
inlawrev-2252	796	46	to	to	PART
inlawrev-2252	796	47	total	total	ADJ
inlawrev-2252	796	48	acquisition	acquisition	NOUN
inlawrev-2252	796	49	of	of	ADP
inlawrev-2252	796	50	t	t	PROPN
inlawrev-2252	796	51	combined	combine	VERB
inlawrev-2252	796	52	with	with	ADP
inlawrev-2252	796	53	a	a	DET
inlawrev-2252	796	54	partial	partial	NOUN
inlawrev-2252	796	55	to	to	AUX
inlawrev-2252	796	56	total	total	VERB
inlawrev-2252	796	57	divestiture	divestiture	NOUN
inlawrev-2252	796	58	of	of	ADP
inlawrev-2252	796	59	s	s	PRON
inlawrev-2252	796	60	where	where	SCONJ
inlawrev-2252	796	61	<	<	X
inlawrev-2252	796	62	k	k	X
inlawrev-2252	796	63	^	^	SYM
inlawrev-2252	796	64	1	1	NUM
inlawrev-2252	796	65	^	^	SYM
inlawrev-2252	796	66	b	b	NOUN
inlawrev-2252	796	67	<	<	X
inlawrev-2252	796	68	1	1	NUM
inlawrev-2252	796	69	a	a	DET
inlawrev-2252	796	70	=	=	SYM
inlawrev-2252	796	71	1	1	NUM
inlawrev-2252	796	72	a	a	DET
inlawrev-2252	796	73	partial	partial	NOUN
inlawrev-2252	796	74	to	to	AUX
inlawrev-2252	796	75	total	total	VERB
inlawrev-2252	796	76	divestiture	divestiture	NOUN
inlawrev-2252	796	77	of	of	ADP
inlawrev-2252	796	78	s	s	PRON
inlawrev-2252	796	79	with	with	ADP
inlawrev-2252	796	80	no	no	DET
inlawrev-2252	796	81	acquisition	acquisition	NOUN
inlawrev-2252	796	82	is	be	AUX
inlawrev-2252	796	83	described	describe	VERB
inlawrev-2252	796	84	by	by	ADP
inlawrev-2252	796	85	equation	equation	NOUN
inlawrev-2252	796	86	(	(	PUNCT
inlawrev-2252	796	87	2	2	NUM
inlawrev-2252	796	88	)	)	PUNCT
inlawrev-2252	796	89	where	where	SCONJ
inlawrev-2252	796	90	k	k	NOUN
inlawrev-2252	796	91	=	=	PUNCT
inlawrev-2252	796	92	a	a	PRON
inlawrev-2252	796	93	=	=	SYM
inlawrev-2252	796	94	1	1	NUM
inlawrev-2252	796	95	^	^	SYM
inlawrev-2252	796	96	b	b	NOUN
inlawrev-2252	796	97	<	<	X
inlawrev-2252	796	98	1	1	NUM
inlawrev-2252	796	99	a	a	DET
inlawrev-2252	796	100	partial	partial	NOUN
inlawrev-2252	796	101	to	to	PART
inlawrev-2252	796	102	complete	complete	VERB
inlawrev-2252	796	103	liquidation	liquidation	NOUN
inlawrev-2252	796	104	of	of	ADP
inlawrev-2252	796	105	a	a	DET
inlawrev-2252	796	106	+	+	SYM
inlawrev-2252	796	107	s	s	NOUN
inlawrev-2252	796	108	exists	exist	VERB
inlawrev-2252	796	109	where	where	SCONJ
inlawrev-2252	796	110	k	k	NOUN
inlawrev-2252	796	111	=	=	X
inlawrev-2252	796	112	^	^	PUNCT
inlawrev-2252	796	113	a	a	DET
inlawrev-2252	796	114	<	<	X
inlawrev-2252	796	115	1	1	NUM
inlawrev-2252	796	116	1	1	NUM
inlawrev-2252	796	117	b	b	NOUN
inlawrev-2252	796	118	<	<	X
inlawrev-2252	796	119	1	1	NUM
inlawrev-2252	796	120	(	(	PUNCT
inlawrev-2252	796	121	aa	aa	NOUN
inlawrev-2252	796	122	+	+	CCONJ
inlawrev-2252	796	123	bs	bs	X
inlawrev-2252	796	124	+	+	CCONJ
inlawrev-2252	796	125	kt	kt	PROPN
inlawrev-2252	796	126	)	)	PUNCT
inlawrev-2252	796	127	(	(	PUNCT
inlawrev-2252	796	128	3	3	X
inlawrev-2252	796	129	)	)	PUNCT
inlawrev-2252	796	130	describes	describe	VERB
inlawrev-2252	796	131	involuntary	involuntary	ADJ
inlawrev-2252	796	132	liquidation	liquidation	NOUN
inlawrev-2252	796	133	or	or	CCONJ
inlawrev-2252	796	134	insolvency	insolvency	NOUN
inlawrev-2252	796	135	where	where	SCONJ
inlawrev-2252	796	136	k	k	NOUN
inlawrev-2252	797	1	=	=	X
inlawrev-2252	797	2	<	<	X
inlawrev-2252	797	3	a	a	DET
inlawrev-2252	797	4	<	<	X
inlawrev-2252	797	5	1	1	NUM
inlawrev-2252	797	6	<	<	X
inlawrev-2252	797	7	b	b	X
inlawrev-2252	797	8	<	<	X
inlawrev-2252	797	9	1	1	NUM
inlawrev-2252	797	10	under	under	ADP
inlawrev-2252	797	11	the	the	DET
inlawrev-2252	797	12	above	above	ADJ
inlawrev-2252	797	13	formulations	formulation	NOUN
inlawrev-2252	797	14	,	,	PUNCT
inlawrev-2252	797	15	the	the	DET
inlawrev-2252	797	16	constants	constant	NOUN
inlawrev-2252	797	17	a	a	DET
inlawrev-2252	797	18	,	,	PUNCT
inlawrev-2252	797	19	b	b	NOUN
inlawrev-2252	797	20	,	,	PUNCT
inlawrev-2252	797	21	and	and	CCONJ
inlawrev-2252	797	22	k	k	PROPN
inlawrev-2252	797	23	represent	represent	VERB
inlawrev-2252	797	24	weighted	weight	VERB
inlawrev-2252	797	25	averages	average	NOUN
inlawrev-2252	797	26	of	of	ADP
inlawrev-2252	797	27	the	the	DET
inlawrev-2252	797	28	range	range	NOUN
inlawrev-2252	797	29	of	of	ADP
inlawrev-2252	797	30	asset	asset	NOUN
inlawrev-2252	797	31	and	and	CCONJ
inlawrev-2252	797	32	revenue	revenue	NOUN
inlawrev-2252	797	33	capabilities	capability	NOUN
inlawrev-2252	797	34	of	of	ADP
inlawrev-2252	797	35	corporations	corporation	NOUN
inlawrev-2252	797	36	a	a	PRON
inlawrev-2252	797	37	,	,	PUNCT
inlawrev-2252	797	38	t	t	PROPN
inlawrev-2252	797	39	,	,	PUNCT
inlawrev-2252	797	40	and	and	CCONJ
inlawrev-2252	797	41	a	a	PRON
inlawrev-2252	797	42	's	's	PART
inlawrev-2252	797	43	wholly	wholly	ADV
inlawrev-2252	797	44	owned	own	VERB
inlawrev-2252	797	45	subsidiary	subsidiary	NOUN
inlawrev-2252	797	46	corporation	corporation	NOUN
inlawrev-2252	797	47	s.	s.	PROPN
inlawrev-2252	797	48	for	for	ADP
inlawrev-2252	797	49	purposes	purpose	NOUN
inlawrev-2252	797	50	of	of	ADP
inlawrev-2252	797	51	simplification	simplification	NOUN
inlawrev-2252	797	52	,	,	PUNCT
inlawrev-2252	797	53	let	let	VERB
inlawrev-2252	797	54	us	we	PRON
inlawrev-2252	797	55	consider	consider	VERB
inlawrev-2252	797	56	only	only	ADV
inlawrev-2252	797	57	four	four	NUM
inlawrev-2252	797	58	possible	possible	ADJ
inlawrev-2252	797	59	types	type	NOUN
inlawrev-2252	797	60	of	of	ADP
inlawrev-2252	797	61	diversification	diversification	NOUN
inlawrev-2252	797	62	:	:	PUNCT
inlawrev-2252	797	63	(	(	PUNCT
inlawrev-2252	797	64	a	a	X
inlawrev-2252	797	65	)	)	PUNCT
inlawrev-2252	798	1	a	a	DET
inlawrev-2252	798	2	+	+	NUM
inlawrev-2252	798	3	s	s	NOUN
inlawrev-2252	798	4	=	=	NOUN
inlawrev-2252	798	5	management	management	NOUN
inlawrev-2252	798	6	decides	decide	VERB
inlawrev-2252	798	7	there	there	PRON
inlawrev-2252	798	8	is	be	VERB
inlawrev-2252	798	9	no	no	DET
inlawrev-2252	798	10	advantage	advantage	NOUN
inlawrev-2252	798	11	to	to	ADP
inlawrev-2252	798	12	either	either	PRON
inlawrev-2252	798	13	unification	unification	NOUN
inlawrev-2252	798	14	or	or	CCONJ
inlawrev-2252	798	15	divestiture	divestiture	NOUN
inlawrev-2252	798	16	;	;	PUNCT
inlawrev-2252	798	17	(	(	PUNCT
inlawrev-2252	798	18	b	b	X
inlawrev-2252	798	19	)	)	PUNCT
inlawrev-2252	798	20	a	a	DET
inlawrev-2252	798	21	s	s	NOUN
inlawrev-2252	798	22	=	=	NOUN
inlawrev-2252	798	23	management	management	NOUN
inlawrev-2252	798	24	determines	determine	VERB
inlawrev-2252	798	25	that	that	PRON
inlawrev-2252	798	26	complete	complete	ADJ
inlawrev-2252	798	27	divestiture	divestiture	NOUN
inlawrev-2252	798	28	of	of	ADP
inlawrev-2252	798	29	s	s	PROPN
inlawrev-2252	798	30	is	be	AUX
inlawrev-2252	798	31	most	most	ADV
inlawrev-2252	798	32	advantageous	advantageous	ADJ
inlawrev-2252	798	33	;	;	PUNCT
inlawrev-2252	798	34	(	(	PUNCT
inlawrev-2252	798	35	c	c	X
inlawrev-2252	798	36	)	)	PUNCT
inlawrev-2252	798	37	a	a	DET
inlawrev-2252	798	38	s	s	X
inlawrev-2252	798	39	+	+	NOUN
inlawrev-2252	798	40	t	t	NOUN
inlawrev-2252	798	41	=	=	SYM
inlawrev-2252	798	42	management	management	NOUN
inlawrev-2252	798	43	determines	determine	VERB
inlawrev-2252	798	44	that	that	SCONJ
inlawrev-2252	798	45	total	total	ADJ
inlawrev-2252	798	46	acquisition	acquisition	NOUN
inlawrev-2252	798	47	of	of	ADP
inlawrev-2252	798	48	t	t	PROPN
inlawrev-2252	798	49	along	along	ADP
inlawrev-2252	798	50	with	with	ADP
inlawrev-2252	798	51	complete	complete	ADJ
inlawrev-2252	798	52	divestiture	divestiture	NOUN
inlawrev-2252	798	53	of	of	ADP
inlawrev-2252	798	54	s	s	PROPN
inlawrev-2252	798	55	is	be	AUX
inlawrev-2252	798	56	most	most	ADV
inlawrev-2252	798	57	advantageous	advantageous	ADJ
inlawrev-2252	798	58	;	;	PUNCT
inlawrev-2252	798	59	(	(	PUNCT
inlawrev-2252	798	60	d	d	X
inlawrev-2252	798	61	)	)	PUNCT
inlawrev-2252	798	62	a	a	DET
inlawrev-2252	798	63	+	+	NOUN
inlawrev-2252	798	64	s	s	NOUN
inlawrev-2252	798	65	+	+	NUM
inlawrev-2252	798	66	t	t	NOUN
inlawrev-2252	798	67	=	=	SYM
inlawrev-2252	798	68	management	management	NOUN
inlawrev-2252	798	69	decides	decide	VERB
inlawrev-2252	798	70	that	that	PRON
inlawrev-2252	798	71	total	total	ADJ
inlawrev-2252	798	72	acquisition	acquisition	NOUN
inlawrev-2252	798	73	of	of	ADP
inlawrev-2252	798	74	t	t	PROPN
inlawrev-2252	798	75	is	be	AUX
inlawrev-2252	798	76	most	most	ADV
inlawrev-2252	798	77	advantageous	advantageous	ADJ
inlawrev-2252	798	78	.	.	PUNCT
inlawrev-2252	799	1	454	454	NUM
inlawrev-2252	799	2	indiana	indiana	PROPN
inlawrev-2252	799	3	law	law	PROPN
inlawrev-2252	799	4	review	review	NOUN
inlawrev-2252	799	5	[	[	X
inlawrev-2252	799	6	vol	vol	NOUN
inlawrev-2252	799	7	.	.	PUNCT
inlawrev-2252	800	1	10:419	10:419	NUM
inlawrev-2252	800	2	now	now	ADV
inlawrev-2252	800	3	let	let	VERB
inlawrev-2252	800	4	p	p	PRON
inlawrev-2252	800	5	represent	represent	VERB
inlawrev-2252	800	6	the	the	DET
inlawrev-2252	800	7	present	present	ADJ
inlawrev-2252	800	8	enterprise	enterprise	NOUN
inlawrev-2252	800	9	worth	worth	ADJ
inlawrev-2252	800	10	of	of	ADP
inlawrev-2252	800	11	the	the	DET
inlawrev-2252	800	12	ownership	ownership	NOUN
inlawrev-2252	800	13	and	and	CCONJ
inlawrev-2252	800	14	operation	operation	NOUN
inlawrev-2252	800	15	of	of	ADP
inlawrev-2252	800	16	a	a	DET
inlawrev-2252	800	17	company	company	NOUN
inlawrev-2252	800	18	after	after	SCONJ
inlawrev-2252	800	19	diversification	diversification	NOUN
inlawrev-2252	800	20	pursuant	pursuant	ADJ
inlawrev-2252	800	21	to	to	ADP
inlawrev-2252	800	22	any	any	PRON
inlawrev-2252	800	23	of	of	ADP
inlawrev-2252	800	24	the	the	DET
inlawrev-2252	800	25	above	above	ADJ
inlawrev-2252	800	26	decisions	decision	NOUN
inlawrev-2252	800	27	such	such	ADJ
inlawrev-2252	800	28	that	that	PRON
inlawrev-2252	800	29	:	:	PUNCT
inlawrev-2252	800	30	-p	-p	PUNCT
inlawrev-2252	800	31	=	=	PUNCT
inlawrev-2252	801	1	-b	-b	PUNCT
inlawrev-2252	801	2	+	+	NUM
inlawrev-2252	801	3	l	l	NOUN
inlawrev-2252	801	4	e	e	NOUN
inlawrev-2252	801	5	+	+	CCONJ
inlawrev-2252	801	6	r	r	NOUN
inlawrev-2252	801	7	^	^	PUNCT
inlawrev-2252	801	8	(	(	PUNCT
inlawrev-2252	801	9	4	4	NUM
inlawrev-2252	801	10	)	)	PUNCT
inlawrev-2252	801	11	(	(	PUNCT
inlawrev-2252	801	12	3.3	3.3	NUM
inlawrev-2252	801	13	-	-	SYM
inlawrev-2252	801	14	5.1r	5.1r	NUM
inlawrev-2252	801	15	)	)	PUNCT
inlawrev-2252	801	16	where	where	SCONJ
inlawrev-2252	801	17	b	b	X
inlawrev-2252	801	18	=	=	SYM
inlawrev-2252	801	19	aggregate	aggregate	ADJ
inlawrev-2252	801	20	purchase	purchase	NOUN
inlawrev-2252	801	21	price	price	NOUN
inlawrev-2252	801	22	of	of	ADP
inlawrev-2252	801	23	enterprise	enterprise	NOUN
inlawrev-2252	801	24	assets	asset	NOUN
inlawrev-2252	801	25	l	l	NOUN
inlawrev-2252	801	26	=	=	SYM
inlawrev-2252	801	27	projected	project	VERB
inlawrev-2252	801	28	liquidation	liquidation	NOUN
inlawrev-2252	801	29	value	value	NOUN
inlawrev-2252	801	30	of	of	ADP
inlawrev-2252	801	31	enterprise	enterprise	NOUN
inlawrev-2252	801	32	e	e	NOUN
inlawrev-2252	801	33	=	=	NOUN
inlawrev-2252	801	34	expenses	expense	VERB
inlawrev-2252	801	35	r	r	NOUN
inlawrev-2252	801	36	=	=	NOUN
inlawrev-2252	801	37	revenues	revenue	NOUN
inlawrev-2252	801	38	for	for	ADP
inlawrev-2252	801	39	purposes	purpose	NOUN
inlawrev-2252	801	40	of	of	ADP
inlawrev-2252	801	41	simplification	simplification	NOUN
inlawrev-2252	801	42	our	our	PRON
inlawrev-2252	801	43	general	general	ADJ
inlawrev-2252	801	44	equation	equation	NOUN
inlawrev-2252	801	45	assumes	assume	VERB
inlawrev-2252	801	46	either	either	CCONJ
inlawrev-2252	801	47	complete	complete	ADJ
inlawrev-2252	801	48	acquisition	acquisition	NOUN
inlawrev-2252	801	49	of	of	ADP
inlawrev-2252	801	50	a	a	DET
inlawrev-2252	801	51	target	target	NOUN
inlawrev-2252	801	52	company	company	NOUN
inlawrev-2252	801	53	t	t	NOUN
inlawrev-2252	801	54	or	or	CCONJ
inlawrev-2252	801	55	complete	complete	ADJ
inlawrev-2252	801	56	liquidation	liquidation	NOUN
inlawrev-2252	801	57	of	of	ADP
inlawrev-2252	801	58	subsidiary	subsidiary	ADJ
inlawrev-2252	801	59	company	company	NOUN
inlawrev-2252	801	60	or	or	CCONJ
inlawrev-2252	801	61	division	division	NOUN
inlawrev-2252	801	62	s	s	VERB
inlawrev-2252	801	63	such	such	ADJ
inlawrev-2252	801	64	that	that	SCONJ
inlawrev-2252	801	65	only	only	ADV
inlawrev-2252	801	66	one	one	NUM
inlawrev-2252	801	67	purchase	purchase	NOUN
inlawrev-2252	801	68	or	or	CCONJ
inlawrev-2252	801	69	sale	sale	NOUN
inlawrev-2252	801	70	is	be	AUX
inlawrev-2252	801	71	involved	involve	VERB
inlawrev-2252	801	72	in	in	ADP
inlawrev-2252	801	73	computing	compute	VERB
inlawrev-2252	801	74	the	the	DET
inlawrev-2252	801	75	resulting	result	VERB
inlawrev-2252	801	76	present	present	ADJ
inlawrev-2252	801	77	worth	worth	NOUN
inlawrev-2252	801	78	of	of	ADP
inlawrev-2252	801	79	the	the	DET
inlawrev-2252	801	80	enterprise	enterprise	NOUN
inlawrev-2252	801	81	existing	exist	VERB
inlawrev-2252	801	82	after	after	ADP
inlawrev-2252	801	83	the	the	DET
inlawrev-2252	801	84	transaction	transaction	NOUN
inlawrev-2252	801	85	.	.	PUNCT
inlawrev-2252	802	1	in	in	ADP
inlawrev-2252	802	2	such	such	ADJ
inlawrev-2252	802	3	case	case	NOUN
inlawrev-2252	802	4	,	,	PUNCT
inlawrev-2252	802	5	the	the	DET
inlawrev-2252	802	6	maximum	maximum	ADJ
inlawrev-2252	802	7	profit	profit	NOUN
inlawrev-2252	802	8	over	over	ADP
inlawrev-2252	802	9	a	a	DET
inlawrev-2252	802	10	given	give	VERB
inlawrev-2252	802	11	period	period	NOUN
inlawrev-2252	802	12	of	of	ADP
inlawrev-2252	802	13	time	time	NOUN
inlawrev-2252	802	14	t	t	PROPN
inlawrev-2252	802	15	,	,	PUNCT
inlawrev-2252	802	16	measured	measure	VERB
inlawrev-2252	802	17	in	in	ADP
inlawrev-2252	802	18	years	year	NOUN
inlawrev-2252	802	19	,	,	PUNCT
inlawrev-2252	802	20	can	can	AUX
inlawrev-2252	802	21	be	be	AUX
inlawrev-2252	802	22	represented	represent	VERB
inlawrev-2252	802	23	by	by	ADP
inlawrev-2252	802	24	the	the	DET
inlawrev-2252	802	25	following	follow	VERB
inlawrev-2252	802	26	equation	equation	NOUN
inlawrev-2252	802	27	:	:	PUNCT
inlawrev-2252	803	1	-p	-p	PROPN
inlawrev-2252	803	2	=	=	SYM
inlawrev-2252	803	3	b	b	PROPN
inlawrev-2252	803	4	+	+	X
inlawrev-2252	803	5	l(t	l(t	NOUN
inlawrev-2252	803	6	)	)	PUNCT
inlawrev-2252	803	7	e"^'^f^it	e"^'^f^it	PROPN
inlawrev-2252	803	8	)	)	PUNCT
inlawrev-2252	803	9	e	e	X
inlawrev-2252	803	10	'	'	NOUN
inlawrev-2252	803	11	^^	^^	PUNCT
inlawrev-2252	803	12	dt	dt	PUNCT
inlawrev-2252	803	13	+	+	SYM
inlawrev-2252	803	14	/r(t	/r(t	X
inlawrev-2252	803	15	)	)	PUNCT
inlawrev-2252	803	16	e'^'^	e'^'^	PROPN
inlawrev-2252	803	17	dt	dt	X
inlawrev-2252	803	18	(	(	PUNCT
inlawrev-2252	803	19	5	5	NUM
inlawrev-2252	803	20	)	)	PUNCT
inlawrev-2252	803	21	(	(	PUNCT
inlawrev-2252	803	22	7.4	7.4	NUM
inlawrev-2252	803	23	-	-	SYM
inlawrev-2252	803	24	0	0	NUM
inlawrev-2252	803	25	.	.	PUNCT
inlawrev-2252	803	26	ir	ir	PROPN
inlawrev-2252	803	27	)	)	PUNCT
inlawrev-2252	803	28	•^0	•^0	VERB
inlawrev-2252	803	29	where	where	SCONJ
inlawrev-2252	803	30	b	b	NOUN
inlawrev-2252	803	31	=	=	NOUN
inlawrev-2252	803	32	aggregate	aggregate	ADJ
inlawrev-2252	803	33	purchase	purchase	NOUN
inlawrev-2252	803	34	price	price	NOUN
inlawrev-2252	803	35	of	of	ADP
inlawrev-2252	803	36	enterprise	enterprise	NOUN
inlawrev-2252	803	37	assets	asset	NOUN
inlawrev-2252	803	38	r(t	r(t	NOUN
inlawrev-2252	803	39	)	)	PUNCT
inlawrev-2252	803	40	=	=	VERB
inlawrev-2252	804	1	projected	project	VERB
inlawrev-2252	804	2	revenue	revenue	NOUN
inlawrev-2252	804	3	to	to	ADP
inlawrev-2252	804	4	time	time	NOUN
inlawrev-2252	804	5	relation	relation	NOUN
inlawrev-2252	804	6	e(t	e(t	NOUN
inlawrev-2252	804	7	)	)	PUNCT
inlawrev-2252	805	1	=	=	VERB
inlawrev-2252	805	2	projected	project	VERB
inlawrev-2252	805	3	expense	expense	NOUN
inlawrev-2252	805	4	to	to	ADP
inlawrev-2252	805	5	time	time	NOUN
inlawrev-2252	805	6	relation	relation	NOUN
inlawrev-2252	805	7	l(t	l(t	PROPN
inlawrev-2252	805	8	)	)	PUNCT
inlawrev-2252	806	1	=	=	NUM
inlawrev-2252	806	2	projected	project	VERB
inlawrev-2252	806	3	liquidation	liquidation	NOUN
inlawrev-2252	806	4	market	market	NOUN
inlawrev-2252	806	5	value	value	NOUN
inlawrev-2252	806	6	to	to	ADP
inlawrev-2252	806	7	time	time	NOUN
inlawrev-2252	806	8	relation	relation	NOUN
inlawrev-2252	807	1	r	r	NOUN
inlawrev-2252	807	2	=	=	NOUN
inlawrev-2252	807	3	enterprise	enterprise	NOUN
inlawrev-2252	807	4	cost	cost	NOUN
inlawrev-2252	807	5	of	of	ADP
inlawrev-2252	807	6	capital	capital	NOUN
inlawrev-2252	807	7	or	or	CCONJ
inlawrev-2252	807	8	discount	discount	NOUN
inlawrev-2252	807	9	rate	rate	NOUN
inlawrev-2252	807	10	equation	equation	NOUN
inlawrev-2252	807	11	(	(	PUNCT
inlawrev-2252	807	12	5	5	NUM
inlawrev-2252	807	13	)	)	PUNCT
inlawrev-2252	807	14	may	may	AUX
inlawrev-2252	807	15	be	be	AUX
inlawrev-2252	807	16	modified	modify	VERB
inlawrev-2252	807	17	by	by	ADP
inlawrev-2252	807	18	taking	take	VERB
inlawrev-2252	807	19	into	into	ADP
inlawrev-2252	807	20	account	account	NOUN
inlawrev-2252	807	21	the	the	DET
inlawrev-2252	807	22	corporate	corporate	ADJ
inlawrev-2252	807	23	tax	tax	NOUN
inlawrev-2252	807	24	rate	rate	NOUN
inlawrev-2252	807	25	,	,	PUNCT
inlawrev-2252	807	26	t^	t^	NOUN
inlawrev-2252	807	27	;	;	PUNCT
inlawrev-2252	807	28	corporate	corporate	ADJ
inlawrev-2252	807	29	tax	tax	NOUN
inlawrev-2252	807	30	rate	rate	NOUN
inlawrev-2252	807	31	on	on	ADP
inlawrev-2252	807	32	corporate	corporate	ADJ
inlawrev-2252	807	33	capital	capital	NOUN
inlawrev-2252	807	34	gains	gain	NOUN
inlawrev-2252	807	35	,	,	PUNCT
inlawrev-2252	807	36	t^^	t^^	PROPN
inlawrev-2252	807	37	;	;	PUNCT
inlawrev-2252	807	38	the	the	DET
inlawrev-2252	807	39	nontaxable	nontaxable	ADJ
inlawrev-2252	807	40	refund	refund	NOUN
inlawrev-2252	807	41	of	of	ADP
inlawrev-2252	807	42	a	a	DET
inlawrev-2252	807	43	capital	capital	NOUN
inlawrev-2252	807	44	loss	loss	NOUN
inlawrev-2252	807	45	carry	carry	NOUN
inlawrev-2252	807	46	-	-	PUNCT
inlawrev-2252	807	47	back	back	NOUN
inlawrev-2252	807	48	from	from	ADP
inlawrev-2252	807	49	sale	sale	NOUN
inlawrev-2252	807	50	of	of	ADP
inlawrev-2252	807	51	stock	stock	NOUN
inlawrev-2252	807	52	in	in	ADP
inlawrev-2252	807	53	an	an	DET
inlawrev-2252	807	54	unprofitable	unprofitable	ADJ
inlawrev-2252	807	55	subsidiary	subsidiary	NOUN
inlawrev-2252	807	56	or	or	CCONJ
inlawrev-2252	807	57	division	division	NOUN
inlawrev-2252	807	58	in	in	ADP
inlawrev-2252	807	59	the	the	DET
inlawrev-2252	807	60	amount	amount	NOUN
inlawrev-2252	807	61	of	of	ADP
inlawrev-2252	807	62	t^^(b	t^^(b	PUNCT
inlawrev-2252	807	63	p^),^	p^),^	NOUN
inlawrev-2252	807	64	namely	namely	ADV
inlawrev-2252	807	65	the	the	DET
inlawrev-2252	807	66	product	product	NOUN
inlawrev-2252	807	67	of	of	ADP
inlawrev-2252	807	68	the	the	DET
inlawrev-2252	807	69	capital	capital	NOUN
inlawrev-2252	807	70	gains	gain	NOUN
inlawrev-2252	807	71	tax	tax	NOUN
inlawrev-2252	807	72	rate	rate	NOUN
inlawrev-2252	807	73	and	and	CCONJ
inlawrev-2252	807	74	the	the	DET
inlawrev-2252	807	75	difference	difference	NOUN
inlawrev-2252	807	76	between	between	ADP
inlawrev-2252	807	77	the	the	DET
inlawrev-2252	807	78	purchase	purchase	NOUN
inlawrev-2252	807	79	and	and	CCONJ
inlawrev-2252	807	80	sale	sale	NOUN
inlawrev-2252	807	81	prices	price	NOUN
inlawrev-2252	807	82	of	of	ADP
inlawrev-2252	807	83	the	the	DET
inlawrev-2252	807	84	loss	loss	NOUN
inlawrev-2252	807	85	stock	stock	NOUN
inlawrev-2252	807	86	;	;	PUNCT
inlawrev-2252	807	87	post	post	ADJ
inlawrev-2252	807	88	-	-	ADJ
inlawrev-2252	807	89	transaction	transaction	ADJ
inlawrev-2252	807	90	year	year	NOUN
inlawrev-2252	807	91	capital	capital	NOUN
inlawrev-2252	807	92	gains	gain	NOUN
inlawrev-2252	807	93	;	;	PUNCT
inlawrev-2252	807	94	nondeductible	nondeductible	ADJ
inlawrev-2252	807	95	interest	interest	NOUN
inlawrev-2252	807	96	payments	payment	NOUN
inlawrev-2252	807	97	on	on	ADP
inlawrev-2252	807	98	preferred	preferred	ADJ
inlawrev-2252	807	99	stock	stock	NOUN
inlawrev-2252	807	100	,	,	PUNCT
inlawrev-2252	807	101	i^	i^	VERB
inlawrev-2252	807	102	,	,	PUNCT
inlawrev-2252	807	103	at	at	ADP
inlawrev-2252	807	104	interest	interest	NOUN
inlawrev-2252	807	105	rate	rate	NOUN
inlawrev-2252	808	1	p.	p.	NOUN
inlawrev-2252	808	2	now	now	ADV
inlawrev-2252	808	3	,	,	PUNCT
inlawrev-2252	808	4	consider	consider	VERB
inlawrev-2252	808	5	the	the	DET
inlawrev-2252	808	6	following	follow	VERB
inlawrev-2252	808	7	variable	variable	ADJ
inlawrev-2252	808	8	definitions	definition	NOUN
inlawrev-2252	808	9	:	:	PUNCT
inlawrev-2252	808	10	-p	-p	PUNCT
inlawrev-2252	808	11	=	=	SYM
inlawrev-2252	808	12	net	net	ADJ
inlawrev-2252	808	13	total	total	ADJ
inlawrev-2252	808	14	enterprise	enterprise	NOUN
inlawrev-2252	808	15	worth	worth	NOUN
inlawrev-2252	808	16	discounted	discount	VERB
inlawrev-2252	808	17	at	at	ADP
inlawrev-2252	808	18	rate	rate	NOUN
inlawrev-2252	808	19	,	,	PUNCT
inlawrev-2252	808	20	r	r	NOUN
inlawrev-2252	808	21	,	,	PUNCT
inlawrev-2252	808	22	over	over	ADP
inlawrev-2252	808	23	period	period	NOUN
inlawrev-2252	808	24	t.	t.	NOUN
inlawrev-2252	809	1	-b	-b	PUNCT
inlawrev-2252	810	1	=	=	PUNCT
inlawrev-2252	810	2	aggregate	aggregate	ADJ
inlawrev-2252	810	3	purchase	purchase	NOUN
inlawrev-2252	810	4	price	price	NOUN
inlawrev-2252	810	5	of	of	ADP
inlawrev-2252	810	6	enterprise	enterprise	NOUN
inlawrev-2252	810	7	assets	asset	NOUN
inlawrev-2252	810	8	.	.	PUNCT
inlawrev-2252	811	1	a.	a.	NOUN
inlawrev-2252	812	1	the	the	DET
inlawrev-2252	812	2	sign	sign	NOUN
inlawrev-2252	812	3	convention	convention	NOUN
inlawrev-2252	812	4	used	use	VERB
inlawrev-2252	812	5	is	be	AUX
inlawrev-2252	812	6	appropriate	appropriate	ADJ
inlawrev-2252	812	7	for	for	ADP
inlawrev-2252	812	8	profit	profit	NOUN
inlawrev-2252	812	9	maximization	maximization	NOUN
inlawrev-2252	812	10	studies	study	NOUN
inlawrev-2252	812	11	while	while	SCONJ
inlawrev-2252	812	12	the	the	DET
inlawrev-2252	812	13	reverse	reverse	NOUN
inlawrev-2252	812	14	,	,	PUNCT
inlawrev-2252	812	15	equally	equally	ADV
inlawrev-2252	812	16	correct	correct	ADJ
inlawrev-2252	812	17	,	,	PUNCT
inlawrev-2252	812	18	would	would	AUX
inlawrev-2252	812	19	be	be	AUX
inlawrev-2252	812	20	better	well	ADJ
inlawrev-2252	812	21	for	for	ADP
inlawrev-2252	812	22	cost	cost	NOUN
inlawrev-2252	812	23	minimization	minimization	NOUN
inlawrev-2252	812	24	studies	study	NOUN
inlawrev-2252	812	25	.	.	PUNCT
inlawrev-2252	813	1	see	see	VERB
inlawrev-2252	813	2	j	j	PROPN
inlawrev-2252	813	3	a.	a.	PROPN
inlawrev-2252	813	4	reisman	reisman	PROPN
inlawrev-2252	813	5	,	,	PUNCT
inlawrev-2252	813	6	managerial	managerial	ADJ
inlawrev-2252	813	7	and	and	CCONJ
inlawrev-2252	813	8	engineering	engineering	NOUN
inlawrev-2252	813	9	economics	economic	NOUN
inlawrev-2252	813	10	(	(	PUNCT
inlawrev-2252	813	11	1971	1971	NUM
inlawrev-2252	813	12	)	)	PUNCT
inlawrev-2252	813	13	.	.	PUNCT
inlawrev-2252	814	1	b.	b.	PROPN
inlawrev-2252	815	1	in	in	ADP
inlawrev-2252	815	2	1969	1969	NUM
inlawrev-2252	815	3	,	,	PUNCT
inlawrev-2252	815	4	i.r.c	i.r.c	NOUN
inlawrev-2252	815	5	.	.	PUNCT
inlawrev-2252	815	6	section	section	NOUN
inlawrev-2252	815	7	1212	1212	NUM
inlawrev-2252	815	8	was	be	AUX
inlawrev-2252	815	9	amended	amend	VERB
inlawrev-2252	815	10	to	to	PART
inlawrev-2252	815	11	permit	permit	VERB
inlawrev-2252	815	12	corporations	corporation	NOUN
inlawrev-2252	815	13	experiencing	experience	VERB
inlawrev-2252	815	14	net	net	ADJ
inlawrev-2252	815	15	capital	capital	NOUN
inlawrev-2252	815	16	losses	loss	NOUN
inlawrev-2252	815	17	to	to	PART
inlawrev-2252	815	18	carry	carry	VERB
inlawrev-2252	815	19	back	back	ADP
inlawrev-2252	815	20	those	those	DET
inlawrev-2252	815	21	losses	loss	NOUN
inlawrev-2252	815	22	against	against	ADP
inlawrev-2252	815	23	the	the	DET
inlawrev-2252	815	24	prior	prior	ADJ
inlawrev-2252	815	25	three	three	NUM
inlawrev-2252	815	26	years	year	NOUN
inlawrev-2252	815	27	'	'	PART
inlawrev-2252	815	28	gains	gain	NOUN
inlawrev-2252	815	29	with	with	ADP
inlawrev-2252	815	30	the	the	DET
inlawrev-2252	815	31	government	government	NOUN
inlawrev-2252	815	32	providing	provide	VERB
inlawrev-2252	815	33	a	a	DET
inlawrev-2252	815	34	refund	refund	NOUN
inlawrev-2252	815	35	within	within	ADP
inlawrev-2252	815	36	90	90	NUM
inlawrev-2252	815	37	days	day	NOUN
inlawrev-2252	815	38	.	.	PUNCT
inlawrev-2252	816	1	19771	19771	NUM
inlawrev-2252	816	2	taxatiox	taxatiox	NOUN
inlawrev-2252	816	3	of	of	ADP
inlawrev-2252	816	4	ixterest	ixterest	NOUN
inlawrev-2252	816	5	-	-	PUNCT
inlawrev-2252	816	6	on	on	ADP
inlawrev-2252	816	7	-	-	PUNCT
inlawrev-2252	816	8	indebtkdness	indebtkdness	VERB
inlawrev-2252	816	9	455	455	NUM
inlawrev-2252	817	1	-c	-c	PUNCT
inlawrev-2252	818	1	=	=	PRON
inlawrev-2252	818	2	costs	cost	NOUN
inlawrev-2252	818	3	of	of	ADP
inlawrev-2252	818	4	transaction	transaction	NOUN
inlawrev-2252	818	5	(	(	PUNCT
inlawrev-2252	818	6	attorneys	attorney	NOUN
inlawrev-2252	818	7	,	,	PUNCT
inlawrev-2252	818	8	promoters	promoter	NOUN
inlawrev-2252	818	9	,	,	PUNCT
inlawrev-2252	818	10	registration	registration	NOUN
inlawrev-2252	818	11	fees	fee	NOUN
inlawrev-2252	818	12	)	)	PUNCT
inlawrev-2252	818	13	.	.	PUNCT
inlawrev-2252	819	1	l(t	l(t	PROPN
inlawrev-2252	819	2	)	)	PUNCT
inlawrev-2252	820	1	=	=	PRON
inlawrev-2252	820	2	expected	expect	VERB
inlawrev-2252	820	3	market	market	NOUN
inlawrev-2252	820	4	liquidation	liquidation	NOUN
inlawrev-2252	820	5	value	value	NOUN
inlawrev-2252	820	6	of	of	ADP
inlawrev-2252	820	7	enterprise	enterprise	NOUN
inlawrev-2252	820	8	at	at	ADP
inlawrev-2252	820	9	end	end	NOUN
inlawrev-2252	820	10	of	of	ADP
inlawrev-2252	820	11	period	period	NOUN
inlawrev-2252	820	12	t.	t.	PROPN
inlawrev-2252	820	13	qor	qor	PROPN
inlawrev-2252	820	14	t	t	PROPN
inlawrev-2252	820	15	=	=	SYM
inlawrev-2252	820	16	tax	tax	NOUN
inlawrev-2252	820	17	rate	rate	NOUN
inlawrev-2252	820	18	on	on	ADP
inlawrev-2252	820	19	corporate	corporate	ADJ
inlawrev-2252	820	20	capital	capital	NOUN
inlawrev-2252	820	21	gains	gain	NOUN
inlawrev-2252	820	22	.	.	PUNCT
inlawrev-2252	821	1	c	c	PROPN
inlawrev-2252	821	2	b	b	X
inlawrev-2252	821	3	=	=	PUNCT
inlawrev-2252	821	4	purchase	purchase	NOUN
inlawrev-2252	821	5	price	price	NOUN
inlawrev-2252	821	6	of	of	ADP
inlawrev-2252	821	7	capital	capital	NOUN
inlawrev-2252	821	8	assets	asset	NOUN
inlawrev-2252	821	9	.	.	PUNCT
inlawrev-2252	822	1	q	q	X
inlawrev-2252	823	1	p	p	NOUN
inlawrev-2252	823	2	=	=	NOUN
inlawrev-2252	823	3	sale	sale	NOUN
inlawrev-2252	823	4	price	price	NOUN
inlawrev-2252	823	5	of	of	ADP
inlawrev-2252	823	6	capital	capital	NOUN
inlawrev-2252	823	7	assets	asset	NOUN
inlawrev-2252	823	8	.	.	PUNCT
inlawrev-2252	824	1	p	p	NOUN
inlawrev-2252	824	2	rate	rate	NOUN
inlawrev-2252	824	3	of	of	ADP
inlawrev-2252	824	4	dividends	dividend	NOUN
inlawrev-2252	824	5	payable	payable	ADJ
inlawrev-2252	824	6	on	on	ADP
inlawrev-2252	824	7	preferred	preferred	ADJ
inlawrev-2252	824	8	shares	share	NOUN
inlawrev-2252	824	9	.	.	PUNCT
inlawrev-2252	825	1	c	c	NOUN
inlawrev-2252	825	2	t	t	NOUN
inlawrev-2252	825	3	=	=	PUNCT
inlawrev-2252	825	4	corporate	corporate	ADJ
inlawrev-2252	825	5	tax	tax	NOUN
inlawrev-2252	825	6	rate	rate	NOUN
inlawrev-2252	825	7	on	on	ADP
inlawrev-2252	825	8	gross	gross	ADJ
inlawrev-2252	825	9	mcome	mcome	NOUN
inlawrev-2252	825	10	.	.	PUNCT
inlawrev-2252	826	1	r	r	NOUN
inlawrev-2252	826	2	=	=	PUNCT
inlawrev-2252	826	3	gross	gross	ADJ
inlawrev-2252	826	4	enterprise	enterprise	NOUN
inlawrev-2252	826	5	revenues	revenue	NOUN
inlawrev-2252	826	6	.	.	PUNCT
inlawrev-2252	827	1	e	e	NOUN
inlawrev-2252	827	2	=	=	NOUN
inlawrev-2252	827	3	total	total	ADJ
inlawrev-2252	827	4	enterprise	enterprise	NOUN
inlawrev-2252	827	5	expenses	expense	NOUN
inlawrev-2252	827	6	deductible	deductible	ADJ
inlawrev-2252	827	7	from	from	ADP
inlawrev-2252	827	8	gross	gross	ADJ
inlawrev-2252	827	9	income	income	NOUN
inlawrev-2252	827	10	.	.	PUNCT
inlawrev-2252	828	1	iq	iq	INTJ
inlawrev-2252	828	2	~	~	PUNCT
inlawrev-2252	828	3	aggregate	aggregate	ADJ
inlawrev-2252	828	4	enterprise	enterprise	NOUN
inlawrev-2252	828	5	assets	asset	NOUN
inlawrev-2252	828	6	represented	represent	VERB
inlawrev-2252	828	7	by	by	ADP
inlawrev-2252	828	8	common	common	ADJ
inlawrev-2252	828	9	equity	equity	NOUN
inlawrev-2252	828	10	at	at	ADP
inlawrev-2252	828	11	the	the	DET
inlawrev-2252	828	12	time	time	NOUN
inlawrev-2252	828	13	of	of	ADP
inlawrev-2252	828	14	the	the	DET
inlawrev-2252	828	15	transaction	transaction	NOUN
inlawrev-2252	828	16	.	.	PUNCT
inlawrev-2252	829	1	r	r	NOUN
inlawrev-2252	829	2	i	i	NOUN
inlawrev-2252	829	3	=	=	PUNCT
inlawrev-2252	829	4	retained	retain	VERB
inlawrev-2252	829	5	earnings	earning	NOUN
inlawrev-2252	829	6	.	.	PUNCT
inlawrev-2252	830	1	i	i	PRON
inlawrev-2252	830	2	=	=	SYM
inlawrev-2252	830	3	outstanding	outstanding	ADJ
inlawrev-2252	830	4	debt	debt	NOUN
inlawrev-2252	830	5	on	on	ADP
inlawrev-2252	830	6	which	which	PRON
inlawrev-2252	830	7	interest	interest	NOUN
inlawrev-2252	830	8	paid	pay	VERB
inlawrev-2252	830	9	is	be	AUX
inlawrev-2252	830	10	deductible	deductible	ADJ
inlawrev-2252	830	11	from	from	ADP
inlawrev-2252	830	12	gross	gross	ADJ
inlawrev-2252	830	13	income	income	NOUN
inlawrev-2252	830	14	,	,	PUNCT
inlawrev-2252	830	15	p	p	NOUN
inlawrev-2252	830	16	i	i	NOUN
inlawrev-2252	830	17	=	=	PUNCT
inlawrev-2252	830	18	outstanding	outstanding	ADJ
inlawrev-2252	830	19	preferred	preferred	ADJ
inlawrev-2252	830	20	shares	share	NOUN
inlawrev-2252	830	21	v^ith	v^ith	ADP
inlawrev-2252	830	22	no	no	DET
inlawrev-2252	830	23	deduction	deduction	NOUN
inlawrev-2252	830	24	for	for	ADP
inlawrev-2252	830	25	dividends	dividend	NOUN
inlawrev-2252	830	26	paid	pay	VERB
inlawrev-2252	830	27	.	.	PUNCT
inlawrev-2252	831	1	i	i	PRON
inlawrev-2252	831	2	=	=	SYM
inlawrev-2252	831	3	nev^	nev^	PROPN
inlawrev-2252	831	4	common	common	ADJ
inlawrev-2252	831	5	equity	equity	NOUN
inlawrev-2252	831	6	issued	issue	VERB
inlawrev-2252	831	7	v^ithin	v^ithin	ADP
inlawrev-2252	831	8	a	a	DET
inlawrev-2252	831	9	period	period	NOUN
inlawrev-2252	831	10	t.	t.	PROPN
inlawrev-2252	831	11	nd	nd	INTJ
inlawrev-2252	831	12	i	i	NOUN
inlawrev-2252	831	13	=	=	PUNCT
inlawrev-2252	831	14	new	new	ADJ
inlawrev-2252	831	15	debt	debt	NOUN
inlawrev-2252	831	16	securities	security	NOUN
inlawrev-2252	831	17	issued	issue	VERB
inlawrev-2252	831	18	within	within	ADP
inlawrev-2252	831	19	a	a	DET
inlawrev-2252	831	20	period	period	NOUN
inlawrev-2252	831	21	t.	t.	NOUN
inlawrev-2252	832	1	np	np	INTJ
inlawrev-2252	832	2	i	i	NOUN
inlawrev-2252	833	1	=	=	NOUN
inlawrev-2252	833	2	new	new	ADJ
inlawrev-2252	833	3	preferred	preferred	ADJ
inlawrev-2252	833	4	shares	share	NOUN
inlawrev-2252	833	5	issued	issue	VERB
inlawrev-2252	833	6	within	within	ADP
inlawrev-2252	833	7	a	a	DET
inlawrev-2252	833	8	period	period	NOUN
inlawrev-2252	833	9	t.	t.	NOUN
inlawrev-2252	833	10	r	r	NOUN
inlawrev-2252	833	11	_	_	PUNCT
inlawrev-2252	833	12	=	=	PUNCT
inlawrev-2252	833	13	average	average	ADJ
inlawrev-2252	833	14	rate	rate	NOUN
inlawrev-2252	833	15	of	of	ADP
inlawrev-2252	833	16	return	return	NOUN
inlawrev-2252	833	17	on	on	ADP
inlawrev-2252	833	18	enterprise	enterprise	NOUN
inlawrev-2252	833	19	investments.^	investments.^	NOUN
inlawrev-2252	833	20	a	a	DET
inlawrev-2252	833	21	eq=	eq=	PROPN
inlawrev-2252	833	22	enterprise	enterprise	NOUN
inlawrev-2252	833	23	operating	operating	NOUN
inlawrev-2252	833	24	expenses	expense	NOUN
inlawrev-2252	833	25	deductible	deductible	ADJ
inlawrev-2252	833	26	from	from	ADP
inlawrev-2252	833	27	gross	gross	ADJ
inlawrev-2252	833	28	income	income	NOUN
inlawrev-2252	833	29	.	.	PUNCT
inlawrev-2252	834	1	d	d	NOUN
inlawrev-2252	834	2	=	=	PUNCT
inlawrev-2252	834	3	rate	rate	NOUN
inlawrev-2252	834	4	of	of	ADP
inlawrev-2252	834	5	interest	interest	NOUN
inlawrev-2252	834	6	payable	payable	ADJ
inlawrev-2252	834	7	on	on	ADP
inlawrev-2252	834	8	enterprise	enterprise	NOUN
inlawrev-2252	834	9	debt	debt	NOUN
inlawrev-2252	834	10	deductible	deductible	ADJ
inlawrev-2252	834	11	from	from	ADP
inlawrev-2252	834	12	gross	gross	ADJ
inlawrev-2252	834	13	income	income	NOUN
inlawrev-2252	834	14	,	,	PUNCT
inlawrev-2252	834	15	given	give	VERB
inlawrev-2252	834	16	as	as	ADP
inlawrev-2252	834	17	a	a	DET
inlawrev-2252	834	18	weighted	weighted	ADJ
inlawrev-2252	834	19	average	average	NOUN
inlawrev-2252	834	20	.	.	PUNCT
inlawrev-2252	835	1	s	s	PART
inlawrev-2252	836	1	=	=	NOUN
inlawrev-2252	836	2	salvage	salvage	NOUN
inlawrev-2252	836	3	value	value	NOUN
inlawrev-2252	836	4	of	of	ADP
inlawrev-2252	836	5	enterprise	enterprise	NOUN
inlawrev-2252	836	6	assets	asset	NOUN
inlawrev-2252	836	7	estimated	estimate	VERB
inlawrev-2252	836	8	at	at	ADP
inlawrev-2252	836	9	end	end	NOUN
inlawrev-2252	836	10	of	of	ADP
inlawrev-2252	836	11	period	period	NOUN
inlawrev-2252	836	12	t.	t.	NOUN
inlawrev-2252	836	13	n	n	NOUN
inlawrev-2252	836	14	=	=	PUNCT
inlawrev-2252	836	15	estimated	estimate	VERB
inlawrev-2252	836	16	number	number	NOUN
inlawrev-2252	836	17	of	of	ADP
inlawrev-2252	836	18	years	year	NOUN
inlawrev-2252	836	19	for	for	ADP
inlawrev-2252	836	20	useful	useful	ADJ
inlawrev-2252	836	21	life	life	NOUN
inlawrev-2252	836	22	of	of	ADP
inlawrev-2252	836	23	depreciable	depreciable	ADJ
inlawrev-2252	836	24	assets	asset	NOUN
inlawrev-2252	836	25	at	at	ADP
inlawrev-2252	836	26	end	end	NOUN
inlawrev-2252	836	27	of	of	ADP
inlawrev-2252	836	28	period	period	NOUN
inlawrev-2252	836	29	t.	t.	PROPN
inlawrev-2252	836	30	b	b	X
inlawrev-2252	836	31	-	-	PUNCT
inlawrev-2252	836	32	s	s	X
inlawrev-2252	836	33	=	=	NOUN
inlawrev-2252	836	34	average	average	ADJ
inlawrev-2252	836	35	straight	straight	ADJ
inlawrev-2252	836	36	line	line	NOUN
inlawrev-2252	836	37	annual	annual	ADJ
inlawrev-2252	836	38	depreciation	depreciation	NOUN
inlawrev-2252	836	39	on	on	ADP
inlawrev-2252	836	40	enterprise	enterprise	NOUN
inlawrev-2252	836	41	assets	asset	NOUN
inlawrev-2252	836	42	.	.	PUNCT
inlawrev-2252	837	1	n	n	PRON
inlawrev-2252	837	2	c.	c.	PROPN
inlawrev-2252	837	3	as	as	SCONJ
inlawrev-2252	837	4	defined	define	VERB
inlawrev-2252	837	5	ra	ra	PROPN
inlawrev-2252	837	6	>	>	NOUN
inlawrev-2252	837	7	r	r	PROPN
inlawrev-2252	837	8	,	,	PUNCT
inlawrev-2252	837	9	the	the	DET
inlawrev-2252	837	10	enterprise	enterprise	NOUN
inlawrev-2252	837	11	rate	rate	NOUN
inlawrev-2252	837	12	of	of	ADP
inlawrev-2252	837	13	discount	discount	NOUN
inlawrev-2252	837	14	or	or	CCONJ
inlawrev-2252	837	15	cost	cost	NOUN
inlawrev-2252	837	16	of	of	ADP
inlawrev-2252	837	17	capital	capital	NOUN
inlawrev-2252	837	18	,	,	PUNCT
inlawrev-2252	837	19	r^	r^	PROPN
inlawrev-2252	837	20	is	be	AUX
inlawrev-2252	837	21	to	to	PART
inlawrev-2252	837	22	be	be	AUX
inlawrev-2252	837	23	distinguished	distinguish	VERB
inlawrev-2252	837	24	from	from	ADP
inlawrev-2252	837	25	shareholder	shareholder	NOUN
inlawrev-2252	837	26	rate	rate	NOUN
inlawrev-2252	837	27	of	of	ADP
inlawrev-2252	837	28	return	return	NOUN
inlawrev-2252	837	29	on	on	ADP
inlawrev-2252	837	30	equity	equity	NOUN
inlawrev-2252	837	31	,	,	PUNCT
inlawrev-2252	837	32	corporate	corporate	ADJ
inlawrev-2252	837	33	rate	rate	NOUN
inlawrev-2252	837	34	of	of	ADP
inlawrev-2252	837	35	return	return	NOUN
inlawrev-2252	837	36	on	on	ADP
inlawrev-2252	837	37	assets	asset	NOUN
inlawrev-2252	837	38	,	,	PUNCT
inlawrev-2252	837	39	and	and	CCONJ
inlawrev-2252	837	40	corporate	corporate	ADJ
inlawrev-2252	837	41	rate	rate	NOUN
inlawrev-2252	837	42	of	of	ADP
inlawrev-2252	837	43	return	return	NOUN
inlawrev-2252	837	44	on	on	ADP
inlawrev-2252	837	45	revenues	revenue	NOUN
inlawrev-2252	837	46	.	.	PUNCT
inlawrev-2252	838	1	for	for	ADP
inlawrev-2252	838	2	informative	informative	ADJ
inlawrev-2252	838	3	discussions	discussion	NOUN
inlawrev-2252	838	4	on	on	ADP
inlawrev-2252	838	5	various	various	ADJ
inlawrev-2252	838	6	methods	method	NOUN
inlawrev-2252	838	7	and	and	CCONJ
inlawrev-2252	838	8	problems	problem	NOUN
inlawrev-2252	838	9	associated	associate	VERB
inlawrev-2252	838	10	with	with	ADP
inlawrev-2252	838	11	determinations	determination	NOUN
inlawrev-2252	838	12	of	of	ADP
inlawrev-2252	838	13	capitalization	capitalization	NOUN
inlawrev-2252	838	14	rates	rate	NOUN
inlawrev-2252	838	15	,	,	PUNCT
inlawrev-2252	838	16	see	see	VERB
inlawrev-2252	838	17	25	25	NUM
inlawrev-2252	838	18	nat'l	nat'l	PROPN
inlawrev-2252	838	19	tax	tax	NOUN
inlawrev-2252	838	20	j.	j.	PROPN
inlawrev-2252	838	21	193	193	NUM
inlawrev-2252	838	22	-	-	SYM
inlawrev-2252	838	23	330	330	NUM
inlawrev-2252	838	24	(	(	PUNCT
inlawrev-2252	838	25	1972	1972	NUM
inlawrev-2252	838	26	)	)	PUNCT
inlawrev-2252	838	27	.	.	PUNCT
inlawrev-2252	839	1	d.	d.	PROPN
inlawrev-2252	839	2	for	for	ADP
inlawrev-2252	839	3	simplicity	simplicity	NOUN
inlawrev-2252	839	4	,	,	PUNCT
inlawrev-2252	839	5	the	the	DET
inlawrev-2252	839	6	model	model	NOUN
inlawrev-2252	839	7	assumes	assume	VERB
inlawrev-2252	839	8	the	the	DET
inlawrev-2252	839	9	straight	straight	ADJ
inlawrev-2252	839	10	line	line	NOUN
inlawrev-2252	839	11	method	method	NOUN
inlawrev-2252	839	12	of	of	ADP
inlawrev-2252	839	13	depreciation	depreciation	NOUN
inlawrev-2252	839	14	.	.	PUNCT
inlawrev-2252	840	1	456	456	NUM
inlawrev-2252	840	2	indiana	indiana	PROPN
inlawrev-2252	840	3	law	law	PROPN
inlawrev-2252	840	4	review	review	NOUN
inlawrev-2252	841	1	[	[	X
inlawrev-2252	841	2	vol	vol	NOUN
inlawrev-2252	841	3	.	.	PUNCT
inlawrev-2252	842	1	10:419	10:419	NUM
inlawrev-2252	842	2	lq	lq	VERB
inlawrev-2252	842	3	=	=	VERB
inlawrev-2252	842	4	net	net	ADJ
inlawrev-2252	842	5	operating	operating	NOUN
inlawrev-2252	842	6	loss	loss	NOUN
inlawrev-2252	842	7	carryover	carryover	NOUN
inlawrev-2252	842	8	from	from	ADP
inlawrev-2252	842	9	prior	prior	ADJ
inlawrev-2252	842	10	tax	tax	NOUN
inlawrev-2252	842	11	years	year	NOUN
inlawrev-2252	842	12	of	of	ADP
inlawrev-2252	842	13	either	either	CCONJ
inlawrev-2252	842	14	the	the	DET
inlawrev-2252	842	15	acquiring	acquire	VERB
inlawrev-2252	842	16	or	or	CCONJ
inlawrev-2252	842	17	acquired	acquire	VERB
inlawrev-2252	842	18	company	company	NOUN
inlawrev-2252	842	19	.	.	PUNCT
inlawrev-2252	843	1	t	t	NOUN
inlawrev-2252	843	2	=	=	PUNCT
inlawrev-2252	843	3	finite	finite	PROPN
inlawrev-2252	843	4	period	period	NOUN
inlawrev-2252	843	5	of	of	ADP
inlawrev-2252	843	6	time	time	NOUN
inlawrev-2252	843	7	,	,	PUNCT
inlawrev-2252	843	8	in	in	ADP
inlawrev-2252	843	9	years	year	NOUN
inlawrev-2252	843	10	,	,	PUNCT
inlawrev-2252	843	11	over	over	ADP
inlawrev-2252	843	12	which	which	PRON
inlawrev-2252	843	13	algebraic	algebraic	ADJ
inlawrev-2252	843	14	sum	sum	NOUN
inlawrev-2252	843	15	of	of	ADP
inlawrev-2252	843	16	enterprise	enterprise	NOUN
inlawrev-2252	843	17	assets	asset	NOUN
inlawrev-2252	843	18	is	be	AUX
inlawrev-2252	843	19	discounted	discount	VERB
inlawrev-2252	843	20	.	.	PUNCT
inlawrev-2252	844	1	t	t	NOUN
inlawrev-2252	844	2	=	=	PUNCT
inlawrev-2252	844	3	incremental	incremental	ADJ
inlawrev-2252	844	4	period	period	NOUN
inlawrev-2252	844	5	of	of	ADP
inlawrev-2252	844	6	time	time	NOUN
inlawrev-2252	844	7	,	,	PUNCT
inlawrev-2252	844	8	in	in	ADP
inlawrev-2252	844	9	years	year	NOUN
inlawrev-2252	844	10	,	,	PUNCT
inlawrev-2252	844	11	within	within	ADP
inlawrev-2252	844	12	total	total	ADJ
inlawrev-2252	844	13	period	period	NOUN
inlawrev-2252	844	14	of	of	ADP
inlawrev-2252	844	15	time	time	NOUN
inlawrev-2252	844	16	t.	t.	PROPN
inlawrev-2252	844	17	dn	dn	PROPN
inlawrev-2252	845	1	=	=	PUNCT
inlawrev-2252	845	2	rate	rate	NOUN
inlawrev-2252	845	3	of	of	ADP
inlawrev-2252	845	4	interest	interest	NOUN
inlawrev-2252	845	5	payable	payable	ADJ
inlawrev-2252	845	6	on	on	ADP
inlawrev-2252	845	7	new	new	ADJ
inlawrev-2252	845	8	debt	debt	NOUN
inlawrev-2252	845	9	issued	issue	VERB
inlawrev-2252	845	10	.	.	PUNCT
inlawrev-2252	846	1	a	a	DET
inlawrev-2252	846	2	modification	modification	NOUN
inlawrev-2252	846	3	of	of	ADP
inlawrev-2252	846	4	equation	equation	NOUN
inlawrev-2252	846	5	(	(	PUNCT
inlawrev-2252	846	6	5	5	X
inlawrev-2252	846	7	)	)	PUNCT
inlawrev-2252	846	8	can	can	AUX
inlawrev-2252	846	9	thus	thus	ADV
inlawrev-2252	846	10	be	be	AUX
inlawrev-2252	846	11	represented	represent	VERB
inlawrev-2252	846	12	by	by	ADP
inlawrev-2252	846	13	:	:	PUNCT
inlawrev-2252	846	14	-p	-p	PROPN
inlawrev-2252	846	15	=	=	SYM
inlawrev-2252	846	16	b	b	X
inlawrev-2252	846	17	c	c	PROPN
inlawrev-2252	846	18	+	+	X
inlawrev-2252	846	19	l(t	l(t	PROPN
inlawrev-2252	846	20	)	)	PUNCT
inlawrev-2252	846	21	e"^'^	e"^'^	PROPN
inlawrev-2252	847	1	+	+	CCONJ
inlawrev-2252	847	2	(	(	PUNCT
inlawrev-2252	847	3	t^^xb^	t^^xb^	PROPN
inlawrev-2252	847	4	p^	p^	NOUN
inlawrev-2252	847	5	)	)	PUNCT
inlawrev-2252	847	6	e'^^'^-^	e'^^'^-^	PROPN
inlawrev-2252	847	7	)	)	PUNCT
inlawrev-2252	847	8	^	^	PUNCT
inlawrev-2252	847	9	xld	xld	NUM
inlawrev-2252	847	10	t'^	t'^	NUM
inlawrev-2252	847	11	)	)	PUNCT
inlawrev-2252	847	12	(	(	PUNCT
inlawrev-2252	847	13	p	p	X
inlawrev-2252	847	14	'	'	PUNCT
inlawrev-2252	847	15	b	b	NOUN
inlawrev-2252	847	16	"	"	PUNCT
inlawrev-2252	847	17	)	)	PUNCT
inlawrev-2252	847	18	-	-	PUNCT
inlawrev-2252	847	19	"	"	PUNCT
inlawrev-2252	847	20	'	'	PUNCT
inlawrev-2252	847	21	dt	dt	ADP
inlawrev-2252	847	22	fjl^v	fjl^v	NOUN
inlawrev-2252	847	23	)	)	PUNCT
inlawrev-2252	847	24	e	e	X
inlawrev-2252	847	25	''	''	PUNCT
inlawrev-2252	847	26	dt	dt	X
inlawrev-2252	848	1	+	+	ADJ
inlawrev-2252	848	2	na	na	NOUN
inlawrev-2252	848	3	t^)(r(t	t^)(r(t	NOUN
inlawrev-2252	848	4	)	)	PUNCT
inlawrev-2252	848	5	e(t	e(t	NOUN
inlawrev-2252	848	6	)	)	PUNCT
inlawrev-2252	848	7	)	)	PUNCT
inlawrev-2252	848	8	e"^^	e"^^	NOUN
inlawrev-2252	848	9	dt	dt	X
inlawrev-2252	848	10	(	(	PUNCT
inlawrev-2252	848	11	6)^	6)^	NUM
inlawrev-2252	848	12	where	where	SCONJ
inlawrev-2252	848	13	:	:	PUNCT
inlawrev-2252	848	14	r(t	r(t	NOUN
inlawrev-2252	848	15	)	)	PUNCT
inlawrev-2252	848	16	represents	represent	VERB
inlawrev-2252	848	17	gross	gross	ADJ
inlawrev-2252	848	18	revenues	revenue	NOUN
inlawrev-2252	848	19	as	as	ADP
inlawrev-2252	848	20	a	a	DET
inlawrev-2252	848	21	function	function	NOUN
inlawrev-2252	848	22	of	of	ADP
inlawrev-2252	848	23	time	time	NOUN
inlawrev-2252	848	24	and	and	CCONJ
inlawrev-2252	848	25	e(t	e(t	NOUN
inlawrev-2252	848	26	)	)	PUNCT
inlawrev-2252	848	27	represents	represent	VERB
inlawrev-2252	848	28	deductible	deductible	ADJ
inlawrev-2252	848	29	expenses	expense	NOUN
inlawrev-2252	848	30	as	as	ADP
inlawrev-2252	848	31	a	a	DET
inlawrev-2252	848	32	function	function	NOUN
inlawrev-2252	848	33	of	of	ADP
inlawrev-2252	848	34	time	time	NOUN
inlawrev-2252	848	35	.	.	PUNCT
inlawrev-2252	849	1	and	and	CCONJ
inlawrev-2252	849	2	e	e	X
inlawrev-2252	849	3	=	=	SYM
inlawrev-2252	849	4	eo	eo	PROPN
inlawrev-2252	850	1	+	+	CCONJ
inlawrev-2252	850	2	i^	i^	VERB
inlawrev-2252	851	1	d	d	X
inlawrev-2252	851	2	+	+	CCONJ
inlawrev-2252	851	3	i^^	i^^	PROPN
inlawrev-2252	851	4	dn	dn	VERB
inlawrev-2252	851	5	+	+	PROPN
inlawrev-2252	851	6	^	^	PUNCT
inlawrev-2252	851	7	+	+	CCONJ
inlawrev-2252	851	8	lq	lq	INTJ
inlawrev-2252	851	9	(	(	PUNCT
inlawrev-2252	851	10	8)	8)	NUM
inlawrev-2252	851	11	explanation	explanation	NOUN
inlawrev-2252	851	12	of	of	ADP
inlawrev-2252	851	13	terms	term	NOUN
inlawrev-2252	851	14	in	in	ADP
inlawrev-2252	851	15	equation	equation	NOUN
inlawrev-2252	851	16	(	(	PUNCT
inlawrev-2252	851	17	6	6	NUM
inlawrev-2252	851	18	)	)	PUNCT
inlawrev-2252	851	19	the	the	DET
inlawrev-2252	851	20	first	first	ADJ
inlawrev-2252	851	21	term	term	NOUN
inlawrev-2252	851	22	in	in	ADP
inlawrev-2252	851	23	equation	equation	NOUN
inlawrev-2252	851	24	(	(	PUNCT
inlawrev-2252	851	25	6	6	NUM
inlawrev-2252	851	26	)	)	PUNCT
inlawrev-2252	851	27	represents	represent	VERB
inlawrev-2252	851	28	the	the	DET
inlawrev-2252	851	29	aggregate	aggregate	ADJ
inlawrev-2252	851	30	purchase	purchase	NOUN
inlawrev-2252	851	31	price	price	NOUN
inlawrev-2252	851	32	of	of	ADP
inlawrev-2252	851	33	enterprise	enterprise	NOUN
inlawrev-2252	851	34	assets	asset	NOUN
inlawrev-2252	851	35	.	.	PUNCT
inlawrev-2252	852	1	the	the	DET
inlawrev-2252	852	2	second	second	ADJ
inlawrev-2252	852	3	term	term	NOUN
inlawrev-2252	852	4	represents	represent	VERB
inlawrev-2252	852	5	costs	cost	NOUN
inlawrev-2252	852	6	of	of	ADP
inlawrev-2252	852	7	the	the	DET
inlawrev-2252	852	8	transaction	transaction	NOUN
inlawrev-2252	852	9	,	,	PUNCT
inlawrev-2252	852	10	which	which	PRON
inlawrev-2252	852	11	may	may	AUX
inlawrev-2252	852	12	be	be	AUX
inlawrev-2252	852	13	significant	significant	ADJ
inlawrev-2252	852	14	if	if	SCONJ
inlawrev-2252	852	15	securities	security	NOUN
inlawrev-2252	852	16	are	be	AUX
inlawrev-2252	852	17	issued	issue	VERB
inlawrev-2252	852	18	in	in	ADP
inlawrev-2252	852	19	connection	connection	NOUN
inlawrev-2252	852	20	with	with	ADP
inlawrev-2252	852	21	the	the	DET
inlawrev-2252	852	22	diversification	diversification	NOUN
inlawrev-2252	852	23	.	.	PUNCT
inlawrev-2252	853	1	the	the	DET
inlawrev-2252	853	2	third	third	ADJ
inlawrev-2252	853	3	term	term	NOUN
inlawrev-2252	853	4	is	be	AUX
inlawrev-2252	853	5	the	the	DET
inlawrev-2252	853	6	estimated	estimate	VERB
inlawrev-2252	853	7	market	market	NOUN
inlawrev-2252	853	8	value	value	NOUN
inlawrev-2252	853	9	of	of	ADP
inlawrev-2252	853	10	total	total	ADJ
inlawrev-2252	853	11	enterprise	enterprise	NOUN
inlawrev-2252	853	12	assets	asset	NOUN
inlawrev-2252	853	13	on	on	ADP
inlawrev-2252	853	14	liquidation	liquidation	NOUN
inlawrev-2252	853	15	at	at	ADP
inlawrev-2252	853	16	the	the	DET
inlawrev-2252	853	17	end	end	NOUN
inlawrev-2252	853	18	of	of	ADP
inlawrev-2252	853	19	although	although	SCONJ
inlawrev-2252	853	20	many	many	ADJ
inlawrev-2252	853	21	,	,	PUNCT
inlawrev-2252	853	22	if	if	SCONJ
inlawrev-2252	853	23	not	not	PART
inlawrev-2252	853	24	most	most	ADV
inlawrev-2252	853	25	large	large	ADJ
inlawrev-2252	853	26	enterprises	enterprise	NOUN
inlawrev-2252	853	27	use	use	VERB
inlawrev-2252	853	28	some	some	DET
inlawrev-2252	853	29	method	method	NOUN
inlawrev-2252	853	30	of	of	ADP
inlawrev-2252	853	31	accelerated	accelerated	ADJ
inlawrev-2252	853	32	depreciation	depreciation	NOUN
inlawrev-2252	853	33	permitted	permit	VERB
inlawrev-2252	853	34	by	by	ADP
inlawrev-2252	853	35	i.r.c	i.r.c	NOUN
inlawrev-2252	853	36	.	.	PUNCT
inlawrev-2252	854	1	§	§	PROPN
inlawrev-2252	854	2	167	167	NUM
inlawrev-2252	854	3	and	and	CCONJ
inlawrev-2252	854	4	the	the	DET
inlawrev-2252	854	5	accompanying	accompanying	ADJ
inlawrev-2252	854	6	treasury	treasury	NOUN
inlawrev-2252	854	7	regulations	regulation	NOUN
inlawrev-2252	854	8	.	.	PUNCT
inlawrev-2252	855	1	e.	e.	PROPN
inlawrev-2252	855	2	it	it	PRON
inlawrev-2252	855	3	should	should	AUX
inlawrev-2252	855	4	be	be	AUX
inlawrev-2252	855	5	noted	note	VERB
inlawrev-2252	855	6	that	that	SCONJ
inlawrev-2252	855	7	the	the	DET
inlawrev-2252	855	8	capital	capital	NOUN
inlawrev-2252	855	9	loss	loss	NOUN
inlawrev-2252	855	10	carryback	carryback	NOUN
inlawrev-2252	855	11	refund	refund	NOUN
inlawrev-2252	855	12	would	would	AUX
inlawrev-2252	855	13	be	be	AUX
inlawrev-2252	855	14	immediately	immediately	ADV
inlawrev-2252	855	15	reinvested	reinveste	VERB
inlawrev-2252	855	16	at	at	ADP
inlawrev-2252	855	17	the	the	DET
inlawrev-2252	855	18	enterprise	enterprise	NOUN
inlawrev-2252	855	19	's	's	PART
inlawrev-2252	855	20	rate	rate	NOUN
inlawrev-2252	855	21	of	of	ADP
inlawrev-2252	855	22	return	return	NOUN
inlawrev-2252	855	23	on	on	ADP
inlawrev-2252	855	24	investment	investment	NOUN
inlawrev-2252	855	25	,	,	PUNCT
inlawrev-2252	855	26	r^	r^	NOUN
inlawrev-2252	855	27	>	>	X
inlawrev-2252	855	28	r	r	NOUN
inlawrev-2252	855	29	,	,	PUNCT
inlawrev-2252	855	30	and	and	CCONJ
inlawrev-2252	855	31	this	this	DET
inlawrev-2252	855	32	annual	annual	ADJ
inlawrev-2252	855	33	amount	amount	NOUN
inlawrev-2252	855	34	would	would	AUX
inlawrev-2252	855	35	be	be	AUX
inlawrev-2252	855	36	taxable	taxable	ADJ
inlawrev-2252	855	37	gross	gross	ADJ
inlawrev-2252	855	38	income	income	NOUN
inlawrev-2252	855	39	;	;	PUNCT
inlawrev-2252	855	40	the	the	DET
inlawrev-2252	855	41	model	model	NOUN
inlawrev-2252	855	42	assumes	assume	VERB
inlawrev-2252	855	43	this	this	DET
inlawrev-2252	855	44	result	result	NOUN
inlawrev-2252	855	45	by	by	ADP
inlawrev-2252	855	46	positing	posit	VERB
inlawrev-2252	855	47	that	that	SCONJ
inlawrev-2252	855	48	the	the	DET
inlawrev-2252	855	49	refund	refund	NOUN
inlawrev-2252	855	50	amount	amount	NOUN
inlawrev-2252	855	51	increases	increase	VERB
inlawrev-2252	855	52	the	the	DET
inlawrev-2252	855	53	retained	retain	VERB
inlawrev-2252	855	54	earnings	earning	NOUN
inlawrev-2252	855	55	,	,	PUNCT
inlawrev-2252	855	56	i^	i^	VERB
inlawrev-2252	855	57	,	,	PUNCT
inlawrev-2252	855	58	in	in	ADP
inlawrev-2252	855	59	the	the	DET
inlawrev-2252	855	60	year	year	NOUN
inlawrev-2252	855	61	of	of	ADP
inlawrev-2252	855	62	the	the	DET
inlawrev-2252	855	63	transaction	transaction	NOUN
inlawrev-2252	855	64	at	at	ADP
inlawrev-2252	855	65	time	time	NOUN
inlawrev-2252	855	66	t	t	PROPN
inlawrev-2252	855	67	=	=	SYM
inlawrev-2252	855	68	0	0	X
inlawrev-2252	855	69	.	.	PUNCT
inlawrev-2252	856	1	equation	equation	NOUN
inlawrev-2252	856	2	(	(	PUNCT
inlawrev-2252	856	3	6	6	NUM
inlawrev-2252	856	4	)	)	PUNCT
inlawrev-2252	856	5	does	do	AUX
inlawrev-2252	856	6	not	not	PART
inlawrev-2252	856	7	contain	contain	VERB
inlawrev-2252	856	8	an	an	DET
inlawrev-2252	856	9	explicit	explicit	ADJ
inlawrev-2252	856	10	expression	expression	NOUN
inlawrev-2252	856	11	for	for	ADP
inlawrev-2252	856	12	the	the	DET
inlawrev-2252	856	13	payment	payment	NOUN
inlawrev-2252	856	14	by	by	ADP
inlawrev-2252	856	15	the	the	DET
inlawrev-2252	856	16	purchasing	purchase	VERB
inlawrev-2252	856	17	corporation	corporation	NOUN
inlawrev-2252	856	18	of	of	ADP
inlawrev-2252	856	19	any	any	DET
inlawrev-2252	856	20	capital	capital	NOUN
inlawrev-2252	856	21	gains	gain	VERB
inlawrev-2252	856	22	taxes	taxis	NOUN
inlawrev-2252	856	23	to	to	PART
inlawrev-2252	856	24	be	be	AUX
inlawrev-2252	856	25	paid	pay	VERB
inlawrev-2252	856	26	by	by	ADP
inlawrev-2252	856	27	shareholders	shareholder	NOUN
inlawrev-2252	856	28	of	of	ADP
inlawrev-2252	856	29	the	the	DET
inlawrev-2252	856	30	selling	sell	VERB
inlawrev-2252	856	31	company	company	NOUN
inlawrev-2252	856	32	,	,	PUNCT
inlawrev-2252	856	33	but	but	CCONJ
inlawrev-2252	856	34	such	such	ADJ
inlawrev-2252	856	35	agreement	agreement	NOUN
inlawrev-2252	856	36	may	may	AUX
inlawrev-2252	856	37	be	be	AUX
inlawrev-2252	856	38	accommodated	accommodate	VERB
inlawrev-2252	856	39	in	in	ADP
inlawrev-2252	856	40	the	the	DET
inlawrev-2252	856	41	model	model	NOUN
inlawrev-2252	856	42	by	by	ADP
inlawrev-2252	856	43	appropriate	appropriate	ADJ
inlawrev-2252	856	44	adjustment	adjustment	NOUN
inlawrev-2252	856	45	of	of	ADP
inlawrev-2252	856	46	the	the	DET
inlawrev-2252	856	47	aggregate	aggregate	ADJ
inlawrev-2252	856	48	assets	asset	NOUN
inlawrev-2252	856	49	purchase	purchase	NOUN
inlawrev-2252	856	50	price	price	NOUN
inlawrev-2252	856	51	,	,	PUNCT
inlawrev-2252	856	52	-b	-b	PUNCT
inlawrev-2252	856	53	.	.	PUNCT
inlawrev-2252	857	1	if	if	SCONJ
inlawrev-2252	857	2	the	the	DET
inlawrev-2252	857	3	transaction	transaction	NOUN
inlawrev-2252	857	4	involved	involve	VERB
inlawrev-2252	857	5	the	the	DET
inlawrev-2252	857	6	sale	sale	NOUN
inlawrev-2252	857	7	of	of	ADP
inlawrev-2252	857	8	loss	loss	NOUN
inlawrev-2252	857	9	stock	stock	NOUN
inlawrev-2252	857	10	in	in	ADP
inlawrev-2252	857	11	a	a	DET
inlawrev-2252	857	12	poorly	poorly	ADV
inlawrev-2252	857	13	performing	perform	VERB
inlawrev-2252	857	14	division	division	NOUN
inlawrev-2252	857	15	or	or	CCONJ
inlawrev-2252	857	16	subsidiary	subsidiary	NOUN
inlawrev-2252	857	17	,	,	PUNCT
inlawrev-2252	857	18	there	there	PRON
inlawrev-2252	857	19	would	would	AUX
inlawrev-2252	857	20	be	be	AUX
inlawrev-2252	857	21	no	no	DET
inlawrev-2252	857	22	capital	capital	NOUN
inlawrev-2252	857	23	gains	gain	NOUN
inlawrev-2252	857	24	in	in	ADP
inlawrev-2252	857	25	the	the	DET
inlawrev-2252	857	26	transaction	transaction	NOUN
inlawrev-2252	857	27	year	year	NOUN
inlawrev-2252	857	28	and	and	CCONJ
inlawrev-2252	857	29	thus	thus	ADV
inlawrev-2252	857	30	the	the	DET
inlawrev-2252	857	31	fifth	fifth	ADJ
inlawrev-2252	857	32	term	term	NOUN
inlawrev-2252	857	33	of	of	ADP
inlawrev-2252	857	34	equation	equation	NOUN
inlawrev-2252	857	35	(	(	PUNCT
inlawrev-2252	857	36	6	6	NUM
inlawrev-2252	857	37	)	)	PUNCT
inlawrev-2252	857	38	,	,	PUNCT
inlawrev-2252	857	39	representing	represent	VERB
inlawrev-2252	857	40	net	net	NOUN
inlawrev-2252	857	41	,	,	PUNCT
inlawrev-2252	857	42	after	after	ADP
inlawrev-2252	857	43	tax	tax	NOUN
inlawrev-2252	857	44	capital	capital	NOUN
inlawrev-2252	857	45	gains	gain	NOUN
inlawrev-2252	857	46	income	income	NOUN
inlawrev-2252	857	47	,	,	PUNCT
inlawrev-2252	857	48	is	be	AUX
inlawrev-2252	857	49	compounded	compound	VERB
inlawrev-2252	857	50	over	over	ADP
inlawrev-2252	857	51	the	the	DET
inlawrev-2252	857	52	period	period	NOUN
inlawrev-2252	857	53	t	t	NOUN
inlawrev-2252	857	54	commencing	commence	VERB
inlawrev-2252	857	55	with	with	ADP
inlawrev-2252	857	56	the	the	DET
inlawrev-2252	857	57	first	first	ADJ
inlawrev-2252	857	58	year	year	NOUN
inlawrev-2252	857	59	after	after	ADP
inlawrev-2252	857	60	the	the	DET
inlawrev-2252	857	61	transaction	transaction	NOUN
inlawrev-2252	857	62	.	.	PUNCT
inlawrev-2252	858	1	in	in	ADP
inlawrev-2252	858	2	a	a	DET
inlawrev-2252	858	3	similar	similar	ADJ
inlawrev-2252	858	4	fashion	fashion	NOUN
inlawrev-2252	858	5	,	,	PUNCT
inlawrev-2252	858	6	the	the	DET
inlawrev-2252	858	7	net	net	ADJ
inlawrev-2252	858	8	operating	operating	NOUN
inlawrev-2252	858	9	loss	loss	NOUN
inlawrev-2252	858	10	carryover	carryover	NOUN
inlawrev-2252	858	11	,	,	PUNCT
inlawrev-2252	858	12	lq	lq	INTJ
inlawrev-2252	858	13	,	,	PUNCT
inlawrev-2252	858	14	in	in	ADP
inlawrev-2252	858	15	equation	equation	NOUN
inlawrev-2252	858	16	(	(	PUNCT
inlawrev-2252	858	17	8)	8)	NUM
inlawrev-2252	858	18	exists	exist	VERB
inlawrev-2252	858	19	in	in	ADP
inlawrev-2252	858	20	the	the	DET
inlawrev-2252	858	21	year	year	NOUN
inlawrev-2252	858	22	prior	prior	ADV
inlawrev-2252	858	23	to	to	ADP
inlawrev-2252	858	24	the	the	DET
inlawrev-2252	858	25	transaction	transaction	NOUN
inlawrev-2252	858	26	but	but	CCONJ
inlawrev-2252	858	27	under	under	ADP
inlawrev-2252	858	28	i.r.c	i.r.c	NOUN
inlawrev-2252	858	29	.	.	PUNCT
inlawrev-2252	859	1	§	§	PROPN
inlawrev-2252	859	2	381	381	NUM
inlawrev-2252	859	3	may	may	AUX
inlawrev-2252	859	4	offset	offset	VERB
inlawrev-2252	859	5	taxable	taxable	ADJ
inlawrev-2252	859	6	income	income	NOUN
inlawrev-2252	859	7	in	in	ADP
inlawrev-2252	859	8	later	later	ADJ
inlawrev-2252	859	9	years	year	NOUN
inlawrev-2252	859	10	provided	provide	VERB
inlawrev-2252	859	11	the	the	DET
inlawrev-2252	859	12	requirements	requirement	NOUN
inlawrev-2252	859	13	of	of	ADP
inlawrev-2252	859	14	i.r.c	i.r.c	NOUN
inlawrev-2252	859	15	.	.	PUNCT
inlawrev-2252	860	1	§	§	PROPN
inlawrev-2252	860	2	382	382	NUM
inlawrev-2252	860	3	are	be	AUX
inlawrev-2252	860	4	met	meet	VERB
inlawrev-2252	860	5	.	.	PUNCT
inlawrev-2252	861	1	1	1	NUM
inlawrev-2252	861	2	977	977	NUM
inlawrev-2252	861	3	]	]	PUNCT
inlawrev-2252	861	4	taxa	taxa	NOUN
inlawrev-2252	861	5	rion	rion	NOUN
inlawrev-2252	861	6	of	of	ADP
inlawrev-2252	861	7	interest	interest	NOUN
inlawrev-2252	861	8	-	-	PUNCT
inlawrev-2252	861	9	on	on	ADP
inlawrev-2252	861	10	-	-	PUNCT
inlawrev-2252	861	11	indebtedness	indebtedness	NOUN
inlawrev-2252	861	12	457	457	NUM
inlawrev-2252	861	13	period	period	NOUN
inlawrev-2252	861	14	t	t	PROPN
inlawrev-2252	861	15	,	,	PUNCT
inlawrev-2252	861	16	discounted	discount	VERB
inlawrev-2252	861	17	at	at	ADP
inlawrev-2252	861	18	the	the	DET
inlawrev-2252	861	19	company	company	NOUN
inlawrev-2252	861	20	's	's	PART
inlawrev-2252	861	21	capitalization	capitalization	NOUN
inlawrev-2252	861	22	rate	rate	NOUN
inlawrev-2252	861	23	,	,	PUNCT
inlawrev-2252	861	24	r.	r.	PROPN
inlawrev-2252	861	25	the	the	DET
inlawrev-2252	861	26	fourth	fourth	ADJ
inlawrev-2252	861	27	term	term	NOUN
inlawrev-2252	861	28	is	be	AUX
inlawrev-2252	861	29	the	the	DET
inlawrev-2252	861	30	amount	amount	NOUN
inlawrev-2252	861	31	of	of	ADP
inlawrev-2252	861	32	the	the	DET
inlawrev-2252	861	33	corporate	corporate	ADJ
inlawrev-2252	861	34	capital	capital	NOUN
inlawrev-2252	861	35	loss	loss	NOUN
inlawrev-2252	861	36	carryover	carryover	NOUN
inlawrev-2252	861	37	refund	refund	NOUN
inlawrev-2252	861	38	received	receive	VERB
inlawrev-2252	861	39	at	at	ADP
inlawrev-2252	861	40	the	the	DET
inlawrev-2252	861	41	beginning	beginning	NOUN
inlawrev-2252	861	42	of	of	ADP
inlawrev-2252	861	43	the	the	DET
inlawrev-2252	861	44	year	year	NOUN
inlawrev-2252	861	45	after	after	ADP
inlawrev-2252	861	46	the	the	DET
inlawrev-2252	861	47	transaction	transaction	NOUN
inlawrev-2252	861	48	,	,	PUNCT
inlawrev-2252	861	49	t+1	t+1	PROPN
inlawrev-2252	861	50	,	,	PUNCT
inlawrev-2252	861	51	discounted	discount	VERB
inlawrev-2252	861	52	over	over	ADP
inlawrev-2252	861	53	the	the	DET
inlawrev-2252	861	54	remaining	remain	VERB
inlawrev-2252	861	55	period	period	NOUN
inlawrev-2252	861	56	of	of	ADP
inlawrev-2252	861	57	time	time	NOUN
inlawrev-2252	861	58	t1	t1	PROPN
inlawrev-2252	861	59	.	.	PUNCT
inlawrev-2252	862	1	the	the	DET
inlawrev-2252	862	2	fifth	fifth	ADJ
inlawrev-2252	862	3	term	term	NOUN
inlawrev-2252	862	4	accommodates	accommodate	VERB
inlawrev-2252	862	5	any	any	DET
inlawrev-2252	862	6	anticipated	anticipate	VERB
inlawrev-2252	862	7	receipt	receipt	NOUN
inlawrev-2252	862	8	of	of	ADP
inlawrev-2252	862	9	annual	annual	ADJ
inlawrev-2252	862	10	capital	capital	NOUN
inlawrev-2252	862	11	gains	gain	NOUN
inlawrev-2252	862	12	income	income	NOUN
inlawrev-2252	862	13	,	,	PUNCT
inlawrev-2252	862	14	net	net	NOUN
inlawrev-2252	862	15	of	of	ADP
inlawrev-2252	862	16	corporate	corporate	ADJ
inlawrev-2252	862	17	capital	capital	NOUN
inlawrev-2252	862	18	gains	gain	NOUN
inlawrev-2252	862	19	taxes	taxis	NOUN
inlawrev-2252	862	20	commencing	commence	VERB
inlawrev-2252	862	21	with	with	ADP
inlawrev-2252	862	22	the	the	DET
inlawrev-2252	862	23	year	year	NOUN
inlawrev-2252	862	24	after	after	ADP
inlawrev-2252	862	25	the	the	DET
inlawrev-2252	862	26	transaction	transaction	NOUN
inlawrev-2252	862	27	;	;	PUNCT
inlawrev-2252	862	28	if	if	SCONJ
inlawrev-2252	862	29	in	in	ADP
inlawrev-2252	862	30	the	the	DET
inlawrev-2252	862	31	year	year	NOUN
inlawrev-2252	862	32	of	of	ADP
inlawrev-2252	862	33	the	the	DET
inlawrev-2252	862	34	transaction	transaction	NOUN
inlawrev-2252	862	35	there	there	PRON
inlawrev-2252	862	36	is	be	VERB
inlawrev-2252	862	37	no	no	DET
inlawrev-2252	862	38	net	net	ADJ
inlawrev-2252	862	39	capital	capital	NOUN
inlawrev-2252	862	40	loss	loss	NOUN
inlawrev-2252	862	41	,	,	PUNCT
inlawrev-2252	862	42	then	then	ADV
inlawrev-2252	862	43	the	the	DET
inlawrev-2252	862	44	integral	integral	ADJ
inlawrev-2252	862	45	of	of	ADP
inlawrev-2252	862	46	the	the	DET
inlawrev-2252	862	47	fifth	fifth	ADJ
inlawrev-2252	862	48	term	term	NOUN
inlawrev-2252	862	49	would	would	AUX
inlawrev-2252	862	50	range	range	VERB
inlawrev-2252	862	51	from	from	ADP
inlawrev-2252	862	52	zero	zero	NUM
inlawrev-2252	862	53	to	to	ADP
inlawrev-2252	862	54	t.	t.	NOUN
inlawrev-2252	862	55	the	the	DET
inlawrev-2252	862	56	sixth	sixth	ADJ
inlawrev-2252	862	57	term	term	NOUN
inlawrev-2252	862	58	represents	represent	VERB
inlawrev-2252	862	59	annual	annual	ADJ
inlawrev-2252	862	60	nondeductible	nondeductible	ADJ
inlawrev-2252	862	61	dividend	dividend	NOUN
inlawrev-2252	862	62	payments	payment	NOUN
inlawrev-2252	862	63	on	on	ADP
inlawrev-2252	862	64	preferred	preferred	ADJ
inlawrev-2252	862	65	shares	share	NOUN
inlawrev-2252	862	66	;	;	PUNCT
inlawrev-2252	862	67	the	the	DET
inlawrev-2252	862	68	term	term	NOUN
inlawrev-2252	862	69	could	could	AUX
inlawrev-2252	862	70	be	be	AUX
inlawrev-2252	862	71	appropriately	appropriately	ADV
inlawrev-2252	862	72	adjusted	adjust	VERB
inlawrev-2252	862	73	to	to	PART
inlawrev-2252	862	74	include	include	VERB
inlawrev-2252	862	75	payments	payment	NOUN
inlawrev-2252	862	76	on	on	ADP
inlawrev-2252	862	77	previously	previously	ADV
inlawrev-2252	862	78	and	and	CCONJ
inlawrev-2252	862	79	newly	newly	ADV
inlawrev-2252	862	80	issued	issue	VERB
inlawrev-2252	862	81	preferred	preferred	ADJ
inlawrev-2252	862	82	shares	share	NOUN
inlawrev-2252	862	83	.	.	PUNCT
inlawrev-2252	863	1	the	the	DET
inlawrev-2252	863	2	seventh	seventh	ADJ
inlawrev-2252	863	3	and	and	CCONJ
inlawrev-2252	863	4	last	last	ADJ
inlawrev-2252	863	5	term	term	NOUN
inlawrev-2252	863	6	represents	represent	VERB
inlawrev-2252	863	7	annual	annual	ADJ
inlawrev-2252	863	8	revenues	revenue	NOUN
inlawrev-2252	863	9	less	less	ADV
inlawrev-2252	863	10	deductible	deductible	ADJ
inlawrev-2252	863	11	expenses	expense	NOUN
inlawrev-2252	863	12	and	and	CCONJ
inlawrev-2252	863	13	corporate	corporate	ADJ
inlawrev-2252	863	14	taxes	taxis	NOUN
inlawrev-2252	863	15	.	.	PUNCT
inlawrev-2252	864	1	assumptions	assumption	NOUN
inlawrev-2252	864	2	and	and	CCONJ
inlawrev-2252	864	3	limitations	limitation	NOUN
inlawrev-2252	864	4	of	of	ADP
inlawrev-2252	864	5	model	model	NOUN
inlawrev-2252	864	6	equation	equation	NOUN
inlawrev-2252	864	7	(	(	PUNCT
inlawrev-2252	864	8	6	6	NUM
inlawrev-2252	864	9	)	)	PUNCT
inlawrev-2252	864	10	the	the	DET
inlawrev-2252	864	11	factor	factor	NOUN
inlawrev-2252	864	12	of	of	ADP
inlawrev-2252	864	13	possible	possible	ADJ
inlawrev-2252	864	14	convertibility	convertibility	NOUN
inlawrev-2252	864	15	of	of	ADP
inlawrev-2252	864	16	debt	debt	NOUN
inlawrev-2252	864	17	securities	security	NOUN
inlawrev-2252	864	18	is	be	AUX
inlawrev-2252	864	19	not	not	PART
inlawrev-2252	864	20	taken	take	VERB
inlawrev-2252	864	21	into	into	ADP
inlawrev-2252	864	22	account	account	NOUN
inlawrev-2252	864	23	in	in	ADP
inlawrev-2252	864	24	the	the	DET
inlawrev-2252	864	25	model	model	NOUN
inlawrev-2252	864	26	although	although	SCONJ
inlawrev-2252	864	27	such	such	ADJ
inlawrev-2252	864	28	factor	factor	NOUN
inlawrev-2252	864	29	would	would	AUX
inlawrev-2252	864	30	affect	affect	VERB
inlawrev-2252	864	31	the	the	DET
inlawrev-2252	864	32	underlying	underlying	ADJ
inlawrev-2252	864	33	per	per	ADP
inlawrev-2252	864	34	share	share	NOUN
inlawrev-2252	864	35	equity	equity	NOUN
inlawrev-2252	864	36	value	value	NOUN
inlawrev-2252	864	37	of	of	ADP
inlawrev-2252	864	38	total	total	ADJ
inlawrev-2252	864	39	enterprise	enterprise	NOUN
inlawrev-2252	864	40	assets	asset	NOUN
inlawrev-2252	864	41	.	.	PUNCT
inlawrev-2252	865	1	inflation	inflation	NOUN
inlawrev-2252	865	2	of	of	ADP
inlawrev-2252	865	3	the	the	DET
inlawrev-2252	865	4	value	value	NOUN
inlawrev-2252	865	5	of	of	ADP
inlawrev-2252	865	6	assets	asset	NOUN
inlawrev-2252	865	7	and	and	CCONJ
inlawrev-2252	865	8	increases	increase	NOUN
inlawrev-2252	865	9	or	or	CCONJ
inlawrev-2252	865	10	decreases	decrease	NOUN
inlawrev-2252	865	11	in	in	ADP
inlawrev-2252	865	12	growth	growth	NOUN
inlawrev-2252	865	13	rates	rate	NOUN
inlawrev-2252	865	14	of	of	ADP
inlawrev-2252	865	15	rates	rate	NOUN
inlawrev-2252	865	16	of	of	ADP
inlawrev-2252	865	17	return	return	NOUN
inlawrev-2252	865	18	could	could	AUX
inlawrev-2252	865	19	be	be	AUX
inlawrev-2252	865	20	accommodated	accommodate	VERB
inlawrev-2252	865	21	in	in	ADP
inlawrev-2252	865	22	the	the	DET
inlawrev-2252	865	23	model	model	NOUN
inlawrev-2252	865	24	described	describe	VERB
inlawrev-2252	865	25	in	in	ADP
inlawrev-2252	865	26	equation	equation	NOUN
inlawrev-2252	865	27	(	(	PUNCT
inlawrev-2252	865	28	6	6	NUM
inlawrev-2252	865	29	)	)	PUNCT
inlawrev-2252	865	30	by	by	ADP
inlawrev-2252	865	31	appropriate	appropriate	ADJ
inlawrev-2252	865	32	adjustment	adjustment	NOUN
inlawrev-2252	865	33	to	to	ADP
inlawrev-2252	865	34	r^	r^	PROPN
inlawrev-2252	865	35	and	and	CCONJ
inlawrev-2252	865	36	r.	r.	PROPN
inlawrev-2252	865	37	accordingly	accordingly	ADV
inlawrev-2252	865	38	,	,	PUNCT
inlawrev-2252	865	39	the	the	DET
inlawrev-2252	865	40	formulation	formulation	NOUN
inlawrev-2252	865	41	of	of	ADP
inlawrev-2252	865	42	equation	equation	NOUN
inlawrev-2252	865	43	(	(	PUNCT
inlawrev-2252	865	44	6	6	NUM
inlawrev-2252	865	45	)	)	PUNCT
inlawrev-2252	865	46	is	be	AUX
inlawrev-2252	865	47	useful	useful	ADJ
inlawrev-2252	865	48	for	for	ADP
inlawrev-2252	865	49	its	its	PRON
inlawrev-2252	865	50	approximation	approximation	NOUN
inlawrev-2252	865	51	of	of	ADP
inlawrev-2252	865	52	the	the	DET
inlawrev-2252	865	53	enterprise	enterprise	NOUN
inlawrev-2252	865	54	net	net	NOUN
inlawrev-2252	865	55	worth	worth	NOUN
inlawrev-2252	865	56	at	at	ADP
inlawrev-2252	865	57	a	a	DET
inlawrev-2252	865	58	given	give	VERB
inlawrev-2252	865	59	period	period	NOUN
inlawrev-2252	865	60	of	of	ADP
inlawrev-2252	865	61	time	time	NOUN
inlawrev-2252	865	62	assuming	assume	VERB
inlawrev-2252	865	63	conditions	condition	NOUN
inlawrev-2252	865	64	remain	remain	VERB
inlawrev-2252	865	65	relatively	relatively	ADV
inlawrev-2252	865	66	stable	stable	ADJ
inlawrev-2252	865	67	over	over	ADP
inlawrev-2252	865	68	the	the	DET
inlawrev-2252	865	69	discounting	discount	VERB
inlawrev-2252	865	70	period	period	NOUN
inlawrev-2252	865	71	.	.	PUNCT
inlawrev-2252	866	1	this	this	DET
inlawrev-2252	866	2	approximation	approximation	NOUN
inlawrev-2252	866	3	would	would	AUX
inlawrev-2252	866	4	enable	enable	VERB
inlawrev-2252	866	5	corporate	corporate	ADJ
inlawrev-2252	866	6	management	management	NOUN
inlawrev-2252	866	7	to	to	PART
inlawrev-2252	866	8	determine	determine	VERB
inlawrev-2252	866	9	the	the	DET
inlawrev-2252	866	10	relative	relative	ADJ
inlawrev-2252	866	11	enterprise	enterprise	NOUN
inlawrev-2252	866	12	worth	worth	ADJ
inlawrev-2252	866	13	,	,	PUNCT
inlawrev-2252	866	14	taking	take	VERB
inlawrev-2252	866	15	into	into	ADP
inlawrev-2252	866	16	account	account	NOUN
inlawrev-2252	866	17	significant	significant	ADJ
inlawrev-2252	866	18	tax	tax	NOUN
inlawrev-2252	866	19	factors	factor	NOUN
inlawrev-2252	866	20	,	,	PUNCT
inlawrev-2252	866	21	for	for	ADP
inlawrev-2252	866	22	the	the	DET
inlawrev-2252	866	23	stated	state	VERB
inlawrev-2252	866	24	range	range	NOUN
inlawrev-2252	866	25	of	of	ADP
inlawrev-2252	866	26	forms	form	NOUN
inlawrev-2252	866	27	of	of	ADP
inlawrev-2252	866	28	diversification	diversification	NOUN
inlawrev-2252	866	29	.	.	PUNCT
inlawrev-2252	867	1	the	the	DET
inlawrev-2252	867	2	model	model	NOUN
inlawrev-2252	867	3	of	of	ADP
inlawrev-2252	867	4	equation	equation	NOUN
inlawrev-2252	867	5	(	(	PUNCT
inlawrev-2252	867	6	6	6	NUM
inlawrev-2252	867	7	)	)	PUNCT
inlawrev-2252	867	8	would	would	AUX
inlawrev-2252	867	9	also	also	ADV
inlawrev-2252	867	10	allow	allow	VERB
inlawrev-2252	867	11	corporate	corporate	ADJ
inlawrev-2252	867	12	management	management	NOUN
inlawrev-2252	867	13	and	and	CCONJ
inlawrev-2252	867	14	government	government	NOUN
inlawrev-2252	867	15	tax	tax	NOUN
inlawrev-2252	867	16	policy	policy	NOUN
inlawrev-2252	867	17	-	-	PUNCT
inlawrev-2252	867	18	makers	maker	NOUN
inlawrev-2252	867	19	alike	alike	ADV
inlawrev-2252	867	20	,	,	PUNCT
inlawrev-2252	867	21	to	to	PART
inlawrev-2252	867	22	determine	determine	VERB
inlawrev-2252	867	23	the	the	DET
inlawrev-2252	867	24	net	net	ADJ
inlawrev-2252	867	25	effect	effect	NOUN
inlawrev-2252	867	26	of	of	ADP
inlawrev-2252	867	27	federal	federal	ADJ
inlawrev-2252	867	28	taxes	taxis	NOUN
inlawrev-2252	867	29	on	on	ADP
inlawrev-2252	867	30	the	the	DET
inlawrev-2252	867	31	form	form	NOUN
inlawrev-2252	867	32	of	of	ADP
inlawrev-2252	867	33	diversification	diversification	NOUN
inlawrev-2252	867	34	by	by	ADP
inlawrev-2252	867	35	solving	solve	VERB
inlawrev-2252	867	36	the	the	DET
inlawrev-2252	867	37	equation	equation	NOUN
inlawrev-2252	867	38	for	for	ADP
inlawrev-2252	867	39	the	the	DET
inlawrev-2252	867	40	algebraic	algebraic	ADJ
inlawrev-2252	867	41	sum	sum	NOUN
inlawrev-2252	867	42	of	of	ADP
inlawrev-2252	867	43	tax	tax	NOUN
inlawrev-2252	867	44	variables	variable	NOUN
inlawrev-2252	867	45	and	and	CCONJ
inlawrev-2252	867	46	fixing	fix	VERB
inlawrev-2252	867	47	the	the	DET
inlawrev-2252	867	48	value	value	NOUN
inlawrev-2252	867	49	of	of	ADP
inlawrev-2252	867	50	all	all	DET
inlawrev-2252	867	51	other	other	ADJ
inlawrev-2252	867	52	variables	variable	NOUN
inlawrev-2252	867	53	computing	compute	VERB
inlawrev-2252	867	54	the	the	DET
inlawrev-2252	867	55	results	result	NOUN
inlawrev-2252	867	56	for	for	ADP
inlawrev-2252	867	57	each	each	DET
inlawrev-2252	867	58	type	type	NOUN
inlawrev-2252	867	59	of	of	ADP
inlawrev-2252	867	60	diversification	diversification	NOUN
inlawrev-2252	867	61	.	.	PUNCT
inlawrev-2252	868	1	method	method	NOUN
inlawrev-2252	868	2	for	for	ADP
inlawrev-2252	868	3	measuring	measure	VERB
inlawrev-2252	868	4	stock	stock	NOUN
inlawrev-2252	868	5	received	receive	VERB
inlawrev-2252	868	6	by	by	ADP
inlawrev-2252	868	7	selling	sell	VERB
inlawrev-2252	868	8	shareholder	shareholder	NOUN
inlawrev-2252	868	9	the	the	DET
inlawrev-2252	868	10	general	general	ADJ
inlawrev-2252	868	11	form	form	NOUN
inlawrev-2252	868	12	of	of	ADP
inlawrev-2252	868	13	equation	equation	NOUN
inlawrev-2252	868	14	(	(	PUNCT
inlawrev-2252	868	15	4	4	NUM
inlawrev-2252	868	16	)	)	PUNCT
inlawrev-2252	868	17	may	may	AUX
inlawrev-2252	868	18	also	also	ADV
inlawrev-2252	868	19	be	be	AUX
inlawrev-2252	868	20	modified	modify	VERB
inlawrev-2252	868	21	to	to	PART
inlawrev-2252	868	22	measure	measure	VERB
inlawrev-2252	868	23	the	the	DET
inlawrev-2252	868	24	value	value	NOUN
inlawrev-2252	868	25	of	of	ADP
inlawrev-2252	868	26	stock	stock	NOUN
inlawrev-2252	868	27	received	receive	VERB
inlawrev-2252	868	28	in	in	ADP
inlawrev-2252	868	29	the	the	DET
inlawrev-2252	868	30	acquiring	acquire	VERB
inlawrev-2252	868	31	company	company	NOUN
inlawrev-2252	868	32	by	by	ADP
inlawrev-2252	868	33	a	a	DET
inlawrev-2252	868	34	shareholder	shareholder	NOUN
inlawrev-2252	868	35	of	of	ADP
inlawrev-2252	868	36	the	the	DET
inlawrev-2252	868	37	acquired	acquire	VERB
inlawrev-2252	868	38	company	company	NOUN
inlawrev-2252	868	39	.	.	PUNCT
inlawrev-2252	869	1	consider	consider	VERB
inlawrev-2252	869	2	:	:	PUNCT
inlawrev-2252	869	3	-p	-p	PROPN
inlawrev-2252	869	4	=	=	PUNCT
inlawrev-2252	870	1	[	[	X
inlawrev-2252	870	2	b^	b^	X
inlawrev-2252	870	3	+	+	CCONJ
inlawrev-2252	870	4	(	(	PUNCT
inlawrev-2252	870	5	p^	p^	PROPN
inlawrev-2252	870	6	b^	b^	NUM
inlawrev-2252	870	7	)	)	PUNCT
inlawrev-2252	870	8	]	]	PUNCT
inlawrev-2252	871	1	+	+	CCONJ
inlawrev-2252	871	2	p^	p^	VERB
inlawrev-2252	871	3	-^	-^	PUNCT
inlawrev-2252	871	4	d	d	X
inlawrev-2252	871	5	(	(	PUNCT
inlawrev-2252	871	6	9	9	NUM
inlawrev-2252	871	7	)	)	PUNCT
inlawrev-2252	871	8	where	where	SCONJ
inlawrev-2252	871	9	:	:	PUNCT
inlawrev-2252	871	10	-p	-p	PUNCT
inlawrev-2252	871	11	=	=	SYM
inlawrev-2252	871	12	net	net	ADJ
inlawrev-2252	871	13	value	value	NOUN
inlawrev-2252	871	14	of	of	ADP
inlawrev-2252	871	15	a	a	DET
inlawrev-2252	871	16	share	share	NOUN
inlawrev-2252	871	17	of	of	ADP
inlawrev-2252	871	18	stock	stock	NOUN
inlawrev-2252	871	19	received	receive	VERB
inlawrev-2252	871	20	discounted	discount	VERB
inlawrev-2252	871	21	over	over	ADP
inlawrev-2252	871	22	a	a	DET
inlawrev-2252	871	23	a	a	DET
inlawrev-2252	871	24	finite	finite	ADJ
inlawrev-2252	871	25	period	period	NOUN
inlawrev-2252	871	26	.	.	PUNCT
inlawrev-2252	872	1	458	458	NUM
inlawrev-2252	872	2	indiana	indiana	PROPN
inlawrev-2252	872	3	law	law	PROPN
inlawrev-2252	872	4	review	review	NOUN
inlawrev-2252	872	5	[	[	X
inlawrev-2252	872	6	vol	vol	NOUN
inlawrev-2252	872	7	.	.	PUNCT
inlawrev-2252	873	1	10:419	10:419	NUM
inlawrev-2252	873	2	pm	pm	NOUN
inlawrev-2252	873	3	=	=	NOUN
inlawrev-2252	873	4	purchase	purchase	NOUN
inlawrev-2252	873	5	price	price	NOUN
inlawrev-2252	873	6	of	of	ADP
inlawrev-2252	873	7	shares	share	NOUN
inlawrev-2252	873	8	in	in	ADP
inlawrev-2252	873	9	acquiring	acquire	VERB
inlawrev-2252	873	10	company	company	NOUN
inlawrev-2252	873	11	.	.	PUNCT
inlawrev-2252	874	1	brp	brp	PROPN
inlawrev-2252	875	1	=	=	NOUN
inlawrev-2252	875	2	average	average	ADJ
inlawrev-2252	875	3	purchase	purchase	NOUN
inlawrev-2252	875	4	price	price	NOUN
inlawrev-2252	875	5	of	of	ADP
inlawrev-2252	875	6	shares	share	NOUN
inlawrev-2252	875	7	in	in	ADP
inlawrev-2252	875	8	acquired	acquire	VERB
inlawrev-2252	875	9	company	company	NOUN
inlawrev-2252	875	10	.	.	PUNCT
inlawrev-2252	876	1	pxt	pxt	NOUN
inlawrev-2252	877	1	=	=	PRON
inlawrev-2252	877	2	expected	expect	VERB
inlawrev-2252	877	3	future	future	ADJ
inlawrev-2252	877	4	sale	sale	NOUN
inlawrev-2252	877	5	price	price	NOUN
inlawrev-2252	877	6	of	of	ADP
inlawrev-2252	877	7	stock	stock	NOUN
inlawrev-2252	877	8	received	receive	VERB
inlawrev-2252	877	9	.	.	PUNCT
inlawrev-2252	878	1	d	d	X
inlawrev-2252	878	2	=	=	SYM
inlawrev-2252	878	3	annual	annual	ADJ
inlawrev-2252	878	4	expected	expect	VERB
inlawrev-2252	878	5	dividends	dividend	NOUN
inlawrev-2252	878	6	on	on	ADP
inlawrev-2252	878	7	stock	stock	NOUN
inlawrev-2252	878	8	received	receive	VERB
inlawrev-2252	878	9	.	.	PUNCT
inlawrev-2252	879	1	now	now	ADV
inlawrev-2252	879	2	,	,	PUNCT
inlawrev-2252	879	3	consider	consider	VERB
inlawrev-2252	879	4	the	the	DET
inlawrev-2252	879	5	following	follow	VERB
inlawrev-2252	879	6	variable	variable	ADJ
inlawrev-2252	879	7	descriptions	description	NOUN
inlawrev-2252	879	8	:	:	PUNCT
inlawrev-2252	879	9	bm	bm	PROPN
inlawrev-2252	879	10	=	=	PUNCT
inlawrev-2252	879	11	average	average	ADJ
inlawrev-2252	879	12	purchase	purchase	NOUN
inlawrev-2252	879	13	price	price	NOUN
inlawrev-2252	879	14	of	of	ADP
inlawrev-2252	879	15	stock	stock	NOUN
inlawrev-2252	879	16	held	hold	VERB
inlawrev-2252	879	17	by	by	ADP
inlawrev-2252	879	18	shareholder	shareholder	NOUN
inlawrev-2252	879	19	in	in	ADP
inlawrev-2252	879	20	acquired	acquire	VERB
inlawrev-2252	879	21	company	company	NOUN
inlawrev-2252	879	22	.	.	PUNCT
inlawrev-2252	880	1	pm	pm	NOUN
inlawrev-2252	880	2	=	=	NOUN
inlawrev-2252	880	3	price	price	NOUN
inlawrev-2252	880	4	for	for	ADP
inlawrev-2252	880	5	sale	sale	NOUN
inlawrev-2252	880	6	of	of	ADP
inlawrev-2252	880	7	shares	share	NOUN
inlawrev-2252	880	8	in	in	ADP
inlawrev-2252	880	9	acquired	acquire	VERB
inlawrev-2252	880	10	company	company	NOUN
inlawrev-2252	880	11	received	receive	VERB
inlawrev-2252	880	12	by	by	ADP
inlawrev-2252	880	13	selling	sell	VERB
inlawrev-2252	880	14	shareholder	shareholder	NOUN
inlawrev-2252	880	15	.	.	PUNCT
inlawrev-2252	881	1	nr	nr	PROPN
inlawrev-2252	881	2	t	t	NOUN
inlawrev-2252	881	3	=	=	PUNCT
inlawrev-2252	881	4	individual	individual	ADJ
inlawrev-2252	881	5	tax	tax	NOUN
inlawrev-2252	881	6	rate	rate	NOUN
inlawrev-2252	881	7	on	on	ADP
inlawrev-2252	881	8	capital	capital	NOUN
inlawrev-2252	881	9	gains	gain	NOUN
inlawrev-2252	881	10	.	.	PUNCT
inlawrev-2252	882	1	r	r	NOUN
inlawrev-2252	882	2	=	=	PUNCT
inlawrev-2252	882	3	gross	gross	ADJ
inlawrev-2252	882	4	revenues	revenue	NOUN
inlawrev-2252	882	5	of	of	ADP
inlawrev-2252	882	6	combined	combined	ADJ
inlawrev-2252	882	7	enterprise	enterprise	NOUN
inlawrev-2252	882	8	as	as	SCONJ
inlawrev-2252	882	9	defined	define	VERB
inlawrev-2252	882	10	in	in	ADP
inlawrev-2252	882	11	equation	equation	NOUN
inlawrev-2252	882	12	(	(	PUNCT
inlawrev-2252	882	13	7	7	NUM
inlawrev-2252	882	14	)	)	PUNCT
inlawrev-2252	882	15	.	.	PUNCT
inlawrev-2252	883	1	t	t	NOUN
inlawrev-2252	883	2	=	=	PUNCT
inlawrev-2252	883	3	corporate	corporate	ADJ
inlawrev-2252	883	4	tax	tax	NOUN
inlawrev-2252	883	5	rate	rate	NOUN
inlawrev-2252	883	6	on	on	ADP
inlawrev-2252	883	7	gross	gross	ADJ
inlawrev-2252	883	8	mcome	mcome	NOUN
inlawrev-2252	883	9	.	.	PUNCT
inlawrev-2252	884	1	e	e	X
inlawrev-2252	884	2	=	=	NOUN
inlawrev-2252	884	3	expenses	expense	NOUN
inlawrev-2252	884	4	deductible	deductible	ADJ
inlawrev-2252	884	5	from	from	ADP
inlawrev-2252	884	6	gross	gross	ADJ
inlawrev-2252	884	7	income	income	NOUN
inlawrev-2252	884	8	of	of	ADP
inlawrev-2252	884	9	combined	combine	VERB
inlawrev-2252	884	10	enterprise	enterprise	NOUN
inlawrev-2252	884	11	as	as	SCONJ
inlawrev-2252	884	12	defined	define	VERB
inlawrev-2252	884	13	in	in	ADP
inlawrev-2252	884	14	equation	equation	NOUN
inlawrev-2252	884	15	(	(	PUNCT
inlawrev-2252	884	16	8)	8)	NUM
inlawrev-2252	884	17	.	.	PUNCT
inlawrev-2252	885	1	r	r	NOUN
inlawrev-2252	885	2	i	i	NOUN
inlawrev-2252	885	3	=	=	PUNCT
inlawrev-2252	885	4	retained	retain	VERB
inlawrev-2252	885	5	earnings	earning	NOUN
inlawrev-2252	885	6	of	of	ADP
inlawrev-2252	885	7	combined	combined	ADJ
inlawrev-2252	885	8	enterprise	enterprise	NOUN
inlawrev-2252	885	9	.	.	PUNCT
inlawrev-2252	886	1	p	p	X
inlawrev-2252	887	1	i	i	NOUN
inlawrev-2252	887	2	=	=	NOUN
inlawrev-2252	887	3	value	value	NOUN
inlawrev-2252	887	4	of	of	ADP
inlawrev-2252	887	5	outstanding	outstanding	ADJ
inlawrev-2252	887	6	preferred	preferred	ADJ
inlawrev-2252	887	7	shares	share	NOUN
inlawrev-2252	887	8	of	of	ADP
inlawrev-2252	887	9	combined	combined	ADJ
inlawrev-2252	887	10	enterprise	enterprise	NOUN
inlawrev-2252	887	11	.	.	PUNCT
inlawrev-2252	888	1	p	p	X
inlawrev-2252	888	2	=	=	NOUN
inlawrev-2252	888	3	rate	rate	NOUN
inlawrev-2252	888	4	of	of	ADP
inlawrev-2252	888	5	dividend	dividend	NOUN
inlawrev-2252	888	6	payments	payment	NOUN
inlawrev-2252	888	7	on	on	ADP
inlawrev-2252	888	8	preferred	preferred	ADJ
inlawrev-2252	888	9	shares	share	NOUN
inlawrev-2252	888	10	.	.	PUNCT
inlawrev-2252	889	1	p	p	NOUN
inlawrev-2252	889	2	t	t	NOUN
inlawrev-2252	889	3	=	=	PUNCT
inlawrev-2252	889	4	individual	individual	ADJ
inlawrev-2252	889	5	tax	tax	NOUN
inlawrev-2252	889	6	rate	rate	NOUN
inlawrev-2252	889	7	on	on	ADP
inlawrev-2252	889	8	preferred	preferred	ADJ
inlawrev-2252	889	9	dividends	dividend	NOUN
inlawrev-2252	889	10	.	.	PUNCT
inlawrev-2252	890	1	p^	p^	PROPN
inlawrev-2252	890	2	=	=	PUNCT
inlawrev-2252	890	3	expected	expect	VERB
inlawrev-2252	890	4	future	future	ADJ
inlawrev-2252	890	5	sale	sale	NOUN
inlawrev-2252	890	6	price	price	NOUN
inlawrev-2252	890	7	of	of	ADP
inlawrev-2252	890	8	total	total	ADJ
inlawrev-2252	890	9	shares	share	NOUN
inlawrev-2252	890	10	in	in	ADP
inlawrev-2252	890	11	acquiring	acquire	VERB
inlawrev-2252	890	12	company	company	NOUN
inlawrev-2252	890	13	received	receive	VERB
inlawrev-2252	890	14	by	by	ADP
inlawrev-2252	890	15	selling	sell	VERB
inlawrev-2252	890	16	shareholder	shareholder	NOUN
inlawrev-2252	890	17	.	.	PUNCT
inlawrev-2252	891	1	wrp	wrp	NOUN
inlawrev-2252	891	2	=	=	SYM
inlawrev-2252	891	3	net	net	ADJ
inlawrev-2252	891	4	enterprise	enterprise	NOUN
inlawrev-2252	891	5	worth	worth	NOUN
inlawrev-2252	891	6	of	of	ADP
inlawrev-2252	891	7	acquired	acquire	VERB
inlawrev-2252	891	8	company	company	NOUN
inlawrev-2252	891	9	as	as	SCONJ
inlawrev-2252	891	10	represented	represent	VERB
inlawrev-2252	891	11	by	by	ADP
inlawrev-2252	891	12	common	common	ADJ
inlawrev-2252	891	13	equity	equity	NOUN
inlawrev-2252	891	14	of	of	ADP
inlawrev-2252	891	15	acquired	acquire	VERB
inlawrev-2252	891	16	company	company	NOUN
inlawrev-2252	891	17	.	.	PUNCT
inlawrev-2252	892	1	nrp	nrp	PROPN
inlawrev-2252	892	2	=	=	NOUN
inlawrev-2252	892	3	number	number	NOUN
inlawrev-2252	892	4	of	of	ADP
inlawrev-2252	892	5	outstanding	outstanding	ADJ
inlawrev-2252	892	6	shares	share	NOUN
inlawrev-2252	892	7	of	of	ADP
inlawrev-2252	892	8	common	common	ADJ
inlawrev-2252	892	9	equity	equity	NOUN
inlawrev-2252	892	10	of	of	ADP
inlawrev-2252	892	11	acquired	acquire	VERB
inlawrev-2252	892	12	company	company	NOUN
inlawrev-2252	892	13	.	.	PUNCT
inlawrev-2252	893	1	equation	equation	NOUN
inlawrev-2252	893	2	(	(	PUNCT
inlawrev-2252	893	3	9	9	NUM
inlawrev-2252	893	4	)	)	PUNCT
inlawrev-2252	893	5	may	may	AUX
inlawrev-2252	893	6	be	be	AUX
inlawrev-2252	893	7	modified	modify	VERB
inlawrev-2252	893	8	,	,	PUNCT
inlawrev-2252	893	9	considering	consider	VERB
inlawrev-2252	893	10	significant	significant	ADJ
inlawrev-2252	893	11	tax	tax	NOUN
inlawrev-2252	893	12	variables	variable	NOUN
inlawrev-2252	893	13	,	,	PUNCT
inlawrev-2252	893	14	resulting	result	VERB
inlawrev-2252	893	15	in	in	ADP
inlawrev-2252	893	16	the	the	DET
inlawrev-2252	893	17	following	follow	VERB
inlawrev-2252	893	18	formulation	formulation	NOUN
inlawrev-2252	893	19	:	:	PUNCT
inlawrev-2252	893	20	-p	-p	PUNCT
inlawrev-2252	893	21	-[bt	-[bt	PROPN
inlawrev-2252	894	1	+	+	CCONJ
inlawrev-2252	894	2	(	(	PUNCT
inlawrev-2252	894	3	pj	pj	PROPN
inlawrev-2252	894	4	b^	b^	PROPN
inlawrev-2252	894	5	)	)	PUNCT
inlawrev-2252	894	6	(	(	PUNCT
inlawrev-2252	894	7	1	1	NUM
inlawrev-2252	894	8	+	+	NUM
inlawrev-2252	894	9	t^	t^	NOUN
inlawrev-2252	894	10	)	)	PUNCT
inlawrev-2252	894	11	]	]	PUNCT
inlawrev-2252	895	1	+	+	CCONJ
inlawrev-2252	895	2	p^	p^	PROPN
inlawrev-2252	895	3	e"'''^	e"'''^	VERB
inlawrev-2252	895	4	+	+	SYM
inlawrev-2252	895	5	x	x	PUNCT
inlawrev-2252	896	1	[	[	X
inlawrev-2252	896	2	(	(	PUNCT
inlawrev-2252	896	3	1	1	NUM
inlawrev-2252	896	4	t'^	t'^	NUM
inlawrev-2252	896	5	)	)	PUNCT
inlawrev-2252	896	6	(	(	PUNCT
inlawrev-2252	896	7	r(t	r(t	NOUN
inlawrev-2252	896	8	)	)	PUNCT
inlawrev-2252	896	9	e(t	e(t	NOUN
inlawrev-2252	896	10	)	)	PUNCT
inlawrev-2252	896	11	)	)	PUNCT
inlawrev-2252	897	1	(	(	PUNCT
inlawrev-2252	897	2	i^^	i^^	PROPN
inlawrev-2252	897	3	+	+	CCONJ
inlawrev-2252	897	4	i^p	i^p	PROPN
inlawrev-2252	897	5	(	(	PUNCT
inlawrev-2252	897	6	1	1	NUM
inlawrev-2252	897	7	t^	t^	NOUN
inlawrev-2252	897	8	)	)	PUNCT
inlawrev-2252	897	9	)	)	PUNCT
inlawrev-2252	897	10	]	]	PUNCT
inlawrev-2252	898	1	e""*^	e""*^	X
inlawrev-2252	899	1	dt	dt	X
inlawrev-2252	900	1	+	+	CCONJ
inlawrev-2252	900	2	(	(	PUNCT
inlawrev-2252	900	3	p^	p^	PROPN
inlawrev-2252	900	4	p^	p^	NOUN
inlawrev-2252	900	5	)	)	PUNCT
inlawrev-2252	900	6	(	(	PUNCT
inlawrev-2252	900	7	1	1	NUM
inlawrev-2252	900	8	t^	t^	NOUN
inlawrev-2252	900	9	)	)	PUNCT
inlawrev-2252	900	10	e"""^	e"""^	NOUN
inlawrev-2252	900	11	(	(	PUNCT
inlawrev-2252	900	12	10	10	NUM
inlawrev-2252	900	13	)	)	PUNCT
inlawrev-2252	900	14	where	where	SCONJ
inlawrev-2252	900	15	:	:	PUNCT
inlawrev-2252	900	16	pt	pt	PROPN
inlawrev-2252	900	17	=	=	PROPN
inlawrev-2252	900	18	m	m	PROPN
inlawrev-2252	900	19	;	;	PUNCT
inlawrev-2252	900	20	;	;	PUNCT
inlawrev-2252	900	21	;	;	PUNCT
inlawrev-2252	900	22	'	'	PUNCT
inlawrev-2252	900	23	and	and	CCONJ
inlawrev-2252	900	24	(	(	PUNCT
inlawrev-2252	900	25	11	11	NUM
inlawrev-2252	900	26	)	)	PUNCT
inlawrev-2252	900	27	(	(	PUNCT
inlawrev-2252	900	28	11.1	11.1	NUM
inlawrev-2252	900	29	-	-	PUNCT
inlawrev-2252	900	30	2.10r	2.10r	NUM
inlawrev-2252	900	31	)	)	PUNCT
inlawrev-2252	900	32	'	'	NUM
inlawrev-2252	900	33	^^	^^	SYM
inlawrev-2252	900	34	t	t	PROPN
inlawrev-2252	900	35	t	t	PROPN
inlawrev-2252	900	36	)	)	PUNCT
inlawrev-2252	900	37	p	p	X
inlawrev-2252	900	38	p	p	NOUN
inlawrev-2252	900	39	w^	w^	NOUN
inlawrev-2252	900	40	=	=	NOUN
inlawrev-2252	900	41	iqt	iqt	NOUN
inlawrev-2252	901	1	i	i	PRON
inlawrev-2252	901	2	t	t	VERB
inlawrev-2252	901	3	it	it	PRON
inlawrev-2252	901	4	"	"	PUNCT
inlawrev-2252	901	5	^	^	PUNCT
inlawrev-2252	901	6	^t	^t	PROPN
inlawrev-2252	901	7	(	(	PUNCT
inlawrev-2252	901	8	12	12	NUM
inlawrev-2252	901	9	)	)	PUNCT
inlawrev-2252	901	10	(	(	PUNCT
inlawrev-2252	901	11	14.2	14.2	NUM
inlawrev-2252	901	12	-	-	NUM
inlawrev-2252	901	13	2.6r	2.6r	NUM
inlawrev-2252	901	14	)	)	PUNCT
inlawrev-2252	901	15	nx	nx	PROPN
inlawrev-2252	901	16	1977	1977	NUM
inlawrev-2252	901	17	j	j	PROPN
inlawrev-2252	901	18	7	7	NUM
inlawrev-2252	901	19	^	^	SYM
inlawrev-2252	901	20	4x4	4x4	NUM
inlawrev-2252	901	21	770a	770a	PROPN
inlawrev-2252	901	22	'	'	PUNCT
inlawrev-2252	901	23	of	of	ADP
inlawrev-2252	901	24	intkrest	intkr	ADJ
inlawrev-2252	901	25	-	-	PUNCT
inlawrev-2252	901	26	on	on	ADP
inlawrev-2252	901	27	-	-	PUNCT
inlawrev-2252	901	28	indebtedness	indebtedness	NOUN
inlawrev-2252	901	29	459	459	NUM
inlawrev-2252	901	30	iq'y	iq'y	NOUN
inlawrev-2252	901	31	enterprise	enterprise	NOUN
inlawrev-2252	901	32	assets	asset	NOUN
inlawrev-2252	901	33	of	of	ADP
inlawrev-2252	901	34	acquired	acquire	VERB
inlawrev-2252	901	35	company	company	NOUN
inlawrev-2252	901	36	due	due	ADP
inlawrev-2252	901	37	to	to	ADP
inlawrev-2252	901	38	common	common	ADJ
inlawrev-2252	901	39	equity	equity	NOUN
inlawrev-2252	901	40	.	.	PUNCT
inlawrev-2252	902	1	i^	i^	NOUN
inlawrev-2252	903	1	=	=	PUNCT
inlawrev-2252	903	2	outstanding	outstanding	ADJ
inlawrev-2252	903	3	debt	debt	NOUN
inlawrev-2252	903	4	of	of	ADP
inlawrev-2252	903	5	acquired	acquire	VERB
inlawrev-2252	903	6	company	company	NOUN
inlawrev-2252	903	7	.	.	PUNCT
inlawrev-2252	904	1	i^	i^	NOUN
inlawrev-2252	905	1	=	=	SYM
inlawrev-2252	905	2	outstanding	outstanding	ADJ
inlawrev-2252	905	3	preferred	preferred	ADJ
inlawrev-2252	905	4	shares	share	NOUN
inlawrev-2252	905	5	of	of	ADP
inlawrev-2252	905	6	acquired	acquire	VERB
inlawrev-2252	905	7	company	company	NOUN
inlawrev-2252	905	8	.	.	PUNCT
inlawrev-2252	906	1	l5	l5	PROPN
inlawrev-2252	906	2	=	=	PUNCT
inlawrev-2252	906	3	retained	retain	VERB
inlawrev-2252	906	4	earnings	earning	NOUN
inlawrev-2252	906	5	of	of	ADP
inlawrev-2252	906	6	acquired	acquire	VERB
inlawrev-2252	906	7	company	company	NOUN
inlawrev-2252	906	8	.	.	PUNCT
inlawrev-2252	907	1	in	in	ADP
inlawrev-2252	907	2	equation	equation	NOUN
inlawrev-2252	907	3	(	(	PUNCT
inlawrev-2252	907	4	10	10	NUM
inlawrev-2252	907	5	)	)	PUNCT
inlawrev-2252	907	6	,	,	PUNCT
inlawrev-2252	907	7	the	the	DET
inlawrev-2252	907	8	first	first	ADJ
inlawrev-2252	907	9	term	term	NOUN
inlawrev-2252	907	10	represents	represent	VERB
inlawrev-2252	907	11	the	the	DET
inlawrev-2252	907	12	purchase	purchase	NOUN
inlawrev-2252	907	13	price	price	NOUN
inlawrev-2252	907	14	of	of	ADP
inlawrev-2252	907	15	acquiring	acquire	VERB
inlawrev-2252	907	16	company	company	NOUN
inlawrev-2252	907	17	shares	share	NOUN
inlawrev-2252	907	18	paid	pay	VERB
inlawrev-2252	907	19	by	by	ADP
inlawrev-2252	907	20	the	the	DET
inlawrev-2252	907	21	selling	sell	VERB
inlawrev-2252	907	22	shareholder	shareholder	NOUN
inlawrev-2252	907	23	of	of	ADP
inlawrev-2252	907	24	the	the	DET
inlawrev-2252	907	25	acquired	acquire	VERB
inlawrev-2252	907	26	company	company	NOUN
inlawrev-2252	907	27	including	include	VERB
inlawrev-2252	907	28	payment	payment	NOUN
inlawrev-2252	907	29	of	of	ADP
inlawrev-2252	907	30	capital	capital	NOUN
inlawrev-2252	907	31	gains	gain	NOUN
inlawrev-2252	907	32	taxes	taxis	NOUN
inlawrev-2252	907	33	.	.	PUNCT
inlawrev-2252	908	1	if	if	SCONJ
inlawrev-2252	908	2	stock	stock	NOUN
inlawrev-2252	908	3	in	in	ADP
inlawrev-2252	908	4	the	the	DET
inlawrev-2252	908	5	acquiring	acquire	VERB
inlawrev-2252	908	6	company	company	NOUN
inlawrev-2252	908	7	is	be	AUX
inlawrev-2252	908	8	received	receive	VERB
inlawrev-2252	908	9	in	in	ADP
inlawrev-2252	908	10	a	a	DET
inlawrev-2252	908	11	nonrecognition	nonrecognition	NOUN
inlawrev-2252	908	12	exchange	exchange	NOUN
inlawrev-2252	908	13	,	,	PUNCT
inlawrev-2252	908	14	t^	t^	NOUN
inlawrev-2252	908	15	would	would	AUX
inlawrev-2252	908	16	be	be	AUX
inlawrev-2252	908	17	zero	zero	NUM
inlawrev-2252	908	18	.	.	PUNCT
inlawrev-2252	909	1	it	it	PRON
inlawrev-2252	909	2	should	should	AUX
inlawrev-2252	909	3	also	also	ADV
inlawrev-2252	909	4	be	be	AUX
inlawrev-2252	909	5	noted	note	VERB
inlawrev-2252	909	6	that	that	SCONJ
inlawrev-2252	909	7	p'p	p'p	PROPN
inlawrev-2252	909	8	in	in	ADP
inlawrev-2252	909	9	the	the	DET
inlawrev-2252	909	10	first	first	ADJ
inlawrev-2252	909	11	term	term	NOUN
inlawrev-2252	909	12	might	might	AUX
inlawrev-2252	909	13	include	include	VERB
inlawrev-2252	909	14	an	an	DET
inlawrev-2252	909	15	additional	additional	ADJ
inlawrev-2252	909	16	amount	amount	NOUN
inlawrev-2252	909	17	to	to	PART
inlawrev-2252	909	18	compensate	compensate	VERB
inlawrev-2252	909	19	the	the	DET
inlawrev-2252	909	20	selling	sell	VERB
inlawrev-2252	909	21	shareholder	shareholder	NOUN
inlawrev-2252	909	22	for	for	ADP
inlawrev-2252	909	23	capital	capital	NOUN
inlawrev-2252	909	24	gains	gain	NOUN
inlawrev-2252	909	25	tax	tax	NOUN
inlawrev-2252	909	26	liability	liability	NOUN
inlawrev-2252	909	27	.	.	PUNCT
inlawrev-2252	910	1	the	the	DET
inlawrev-2252	910	2	second	second	ADJ
inlawrev-2252	910	3	term	term	NOUN
inlawrev-2252	910	4	represents	represent	VERB
inlawrev-2252	910	5	the	the	DET
inlawrev-2252	910	6	expected	expected	ADJ
inlawrev-2252	910	7	future	future	ADJ
inlawrev-2252	910	8	sale	sale	NOUN
inlawrev-2252	910	9	price	price	NOUN
inlawrev-2252	910	10	of	of	ADP
inlawrev-2252	910	11	acquiring	acquire	VERB
inlawrev-2252	910	12	company	company	NOUN
inlawrev-2252	910	13	shares	share	NOUN
inlawrev-2252	910	14	when	when	SCONJ
inlawrev-2252	910	15	investment	investment	NOUN
inlawrev-2252	910	16	is	be	AUX
inlawrev-2252	910	17	liquidated	liquidate	VERB
inlawrev-2252	910	18	.	.	PUNCT
inlawrev-2252	911	1	the	the	DET
inlawrev-2252	911	2	third	third	ADJ
inlawrev-2252	911	3	term	term	NOUN
inlawrev-2252	911	4	represents	represent	VERB
inlawrev-2252	911	5	the	the	DET
inlawrev-2252	911	6	annual	annual	ADJ
inlawrev-2252	911	7	dividends	dividend	NOUN
inlawrev-2252	911	8	received	receive	VERB
inlawrev-2252	911	9	by	by	ADP
inlawrev-2252	911	10	the	the	DET
inlawrev-2252	911	11	shareholder	shareholder	NOUN
inlawrev-2252	911	12	of	of	ADP
inlawrev-2252	911	13	the	the	DET
inlawrev-2252	911	14	selling	sell	VERB
inlawrev-2252	911	15	company	company	NOUN
inlawrev-2252	911	16	on	on	ADP
inlawrev-2252	911	17	newly	newly	ADV
inlawrev-2252	911	18	acquired	acquire	VERB
inlawrev-2252	911	19	shares	share	NOUN
inlawrev-2252	911	20	in	in	ADP
inlawrev-2252	911	21	the	the	DET
inlawrev-2252	911	22	acquiring	acquire	VERB
inlawrev-2252	911	23	company	company	NOUN
inlawrev-2252	911	24	.	.	PUNCT
inlawrev-2252	912	1	the	the	DET
inlawrev-2252	912	2	fourth	fourth	ADJ
inlawrev-2252	912	3	and	and	CCONJ
inlawrev-2252	912	4	last	last	ADJ
inlawrev-2252	912	5	term	term	NOUN
inlawrev-2252	912	6	represents	represent	VERB
inlawrev-2252	912	7	the	the	DET
inlawrev-2252	912	8	expected	expected	ADJ
inlawrev-2252	912	9	future	future	ADJ
inlawrev-2252	912	10	gain	gain	NOUN
inlawrev-2252	912	11	on	on	ADP
inlawrev-2252	912	12	sale	sale	NOUN
inlawrev-2252	912	13	of	of	ADP
inlawrev-2252	912	14	the	the	DET
inlawrev-2252	912	15	shares	share	NOUN
inlawrev-2252	912	16	in	in	ADP
inlawrev-2252	912	17	the	the	DET
inlawrev-2252	912	18	acquiring	acquire	VERB
inlawrev-2252	912	19	company	company	NOUN
inlawrev-2252	912	20	after	after	ADP
inlawrev-2252	912	21	payment	payment	NOUN
inlawrev-2252	912	22	of	of	ADP
inlawrev-2252	912	23	capital	capital	NOUN
inlawrev-2252	912	24	gains	gain	NOUN
inlawrev-2252	912	25	taxes	taxis	NOUN
inlawrev-2252	912	26	.	.	PUNCT
inlawrev-2252	913	1	equation	equation	NOUN
inlawrev-2252	913	2	(	(	PUNCT
inlawrev-2252	913	3	10	10	NUM
inlawrev-2252	913	4	)	)	PUNCT
inlawrev-2252	913	5	could	could	AUX
inlawrev-2252	913	6	be	be	AUX
inlawrev-2252	913	7	appropriately	appropriately	ADV
inlawrev-2252	913	8	modified	modify	VERB
inlawrev-2252	913	9	to	to	PART
inlawrev-2252	913	10	accommodate	accommodate	VERB
inlawrev-2252	913	11	the	the	DET
inlawrev-2252	913	12	receipt	receipt	NOUN
inlawrev-2252	913	13	by	by	ADP
inlawrev-2252	913	14	the	the	DET
inlawrev-2252	913	15	selling	sell	VERB
inlawrev-2252	913	16	shareholder	shareholder	NOUN
inlawrev-2252	913	17	of	of	ADP
inlawrev-2252	913	18	debt	debt	NOUN
inlawrev-2252	913	19	securities	security	NOUN
inlawrev-2252	913	20	in	in	ADP
inlawrev-2252	913	21	exchange	exchange	NOUN
inlawrev-2252	913	22	for	for	ADP
inlawrev-2252	913	23	stock	stock	NOUN
inlawrev-2252	913	24	in	in	ADP
inlawrev-2252	913	25	the	the	DET
inlawrev-2252	913	26	acquired	acquire	VERB
inlawrev-2252	913	27	company	company	NOUN
inlawrev-2252	913	28	.	.	PUNCT
inlawrev-2252	914	1	such	such	ADJ
inlawrev-2252	914	2	modification	modification	NOUN
inlawrev-2252	914	3	would	would	AUX
inlawrev-2252	914	4	entail	entail	VERB
inlawrev-2252	914	5	adding	add	VERB
inlawrev-2252	914	6	a	a	DET
inlawrev-2252	914	7	positive	positive	ADJ
inlawrev-2252	914	8	term	term	NOUN
inlawrev-2252	914	9	for	for	ADP
inlawrev-2252	914	10	the	the	DET
inlawrev-2252	914	11	receipt	receipt	NOUN
inlawrev-2252	914	12	of	of	ADP
inlawrev-2252	914	13	annual	annual	ADJ
inlawrev-2252	914	14	interest	interest	NOUN
inlawrev-2252	914	15	on	on	ADP
inlawrev-2252	914	16	such	such	ADJ
inlawrev-2252	914	17	debt	debt	NOUN
inlawrev-2252	914	18	securities	security	NOUN
inlawrev-2252	914	19	,	,	PUNCT
inlawrev-2252	914	20	integrated	integrate	VERB
inlawrev-2252	914	21	over	over	ADP
inlawrev-2252	914	22	the	the	DET
inlawrev-2252	914	23	length	length	NOUN
inlawrev-2252	914	24	of	of	ADP
inlawrev-2252	914	25	the	the	DET
inlawrev-2252	914	26	time	time	NOUN
inlawrev-2252	914	27	horizon	horizon	NOUN
inlawrev-2252	914	28	,	,	PUNCT
inlawrev-2252	914	29	t.	t.	PROPN
inlawrev-2252	914	30	pj^	pj^	PROPN
inlawrev-2252	914	31	would	would	AUX
inlawrev-2252	914	32	then	then	ADV
inlawrev-2252	914	33	represent	represent	VERB
inlawrev-2252	914	34	the	the	DET
inlawrev-2252	914	35	expected	expect	VERB
inlawrev-2252	914	36	value	value	NOUN
inlawrev-2252	914	37	of	of	ADP
inlawrev-2252	914	38	such	such	ADJ
inlawrev-2252	914	39	securities	security	NOUN
inlawrev-2252	914	40	at	at	ADP
inlawrev-2252	914	41	the	the	DET
inlawrev-2252	914	42	end	end	NOUN
inlawrev-2252	914	43	of	of	ADP
inlawrev-2252	914	44	the	the	DET
inlawrev-2252	914	45	period	period	NOUN
inlawrev-2252	914	46	.	.	PUNCT
inlawrev-2252	915	1	finally	finally	ADV
inlawrev-2252	915	2	,	,	PUNCT
inlawrev-2252	915	3	variables	variable	NOUN
inlawrev-2252	915	4	in	in	ADP
inlawrev-2252	915	5	the	the	DET
inlawrev-2252	915	6	third	third	ADJ
inlawrev-2252	915	7	term	term	NOUN
inlawrev-2252	915	8	of	of	ADP
inlawrev-2252	915	9	equation	equation	NOUN
inlawrev-2252	915	10	(	(	PUNCT
inlawrev-2252	915	11	10	10	NUM
inlawrev-2252	915	12	)	)	PUNCT
inlawrev-2252	915	13	assume	assume	VERB
inlawrev-2252	915	14	ratable	ratable	ADJ
inlawrev-2252	915	15	shareholder	shareholder	NOUN
inlawrev-2252	915	16	amounts	amount	NOUN
inlawrev-2252	915	17	calculated	calculate	VERB
inlawrev-2252	915	18	on	on	ADP
inlawrev-2252	915	19	a	a	DET
inlawrev-2252	915	20	per	per	ADP
inlawrev-2252	915	21	share	share	NOUN
inlawrev-2252	915	22	portion	portion	NOUN
inlawrev-2252	915	23	of	of	ADP
inlawrev-2252	915	24	total	total	ADJ
inlawrev-2252	915	25	outstanding	outstanding	ADJ
inlawrev-2252	915	26	common	common	ADJ
inlawrev-2252	915	27	equity	equity	NOUN
inlawrev-2252	915	28	of	of	ADP
inlawrev-2252	915	29	the	the	DET
inlawrev-2252	915	30	combined	combine	VERB
inlawrev-2252	915	31	enterprise	enterprise	NOUN
inlawrev-2252	915	32	.	.	PUNCT
inlawrev-2252	916	1	460	460	NUM
inlawrev-2252	916	2	indiana	indiana	PROPN
inlawrev-2252	916	3	law	law	PROPN
inlawrev-2252	916	4	review	review	NOUN
inlawrev-2252	917	1	[	[	X
inlawrev-2252	917	2	vol	vol	NOUN
inlawrev-2252	917	3	.	.	PUNCT
inlawrev-2252	917	4	10:419	10:419	NUM
inlawrev-2252	917	5	appendix	appendix	NOUN
inlawrev-2252	917	6	b	b	NOUN
inlawrev-2252	917	7	determination	determination	NOUN
inlawrev-2252	917	8	of	of	ADP
inlawrev-2252	917	9	relative	relative	ADJ
inlawrev-2252	917	10	net	net	ADJ
inlawrev-2252	917	11	gain	gain	NOUN
inlawrev-2252	917	12	from	from	ADP
inlawrev-2252	917	13	corporate	corporate	ADJ
inlawrev-2252	917	14	issuance	issuance	NOUN
inlawrev-2252	917	15	of	of	ADP
inlawrev-2252	917	16	equal	equal	ADJ
inlawrev-2252	917	17	amounts	amount	NOUN
inlawrev-2252	917	18	of	of	ADP
inlawrev-2252	917	19	stock	stock	NOUN
inlawrev-2252	917	20	or	or	CCONJ
inlawrev-2252	917	21	debt	debt	NOUN
inlawrev-2252	917	22	securities	security	NOUN
inlawrev-2252	917	23	variable	variable	ADJ
inlawrev-2252	917	24	description	description	NOUN
inlawrev-2252	917	25	r	r	NOUN
inlawrev-2252	917	26	=	=	PUNCT
inlawrev-2252	917	27	corporate	corporate	ADJ
inlawrev-2252	917	28	investment	investment	NOUN
inlawrev-2252	917	29	rate	rate	NOUN
inlawrev-2252	917	30	of	of	ADP
inlawrev-2252	917	31	return	return	NOUN
inlawrev-2252	917	32	r.	r.	NOUN
inlawrev-2252	917	33	=	=	SYM
inlawrev-2252	917	34	interest	interest	NOUN
inlawrev-2252	917	35	rate	rate	NOUN
inlawrev-2252	917	36	payable	payable	ADJ
inlawrev-2252	917	37	on	on	ADP
inlawrev-2252	917	38	debt	debt	NOUN
inlawrev-2252	917	39	securities	security	NOUN
inlawrev-2252	917	40	r	r	NOUN
inlawrev-2252	917	41	j	j	NOUN
inlawrev-2252	917	42	=	=	NOUN
inlawrev-2252	917	43	dividend	dividend	NOUN
inlawrev-2252	917	44	rate	rate	NOUN
inlawrev-2252	917	45	payable	payable	ADJ
inlawrev-2252	917	46	on	on	ADP
inlawrev-2252	917	47	stock	stock	NOUN
inlawrev-2252	917	48	issued	issue	VERB
inlawrev-2252	917	49	t^	t^	NOUN
inlawrev-2252	917	50	=	=	X
inlawrev-2252	917	51	corporate	corporate	ADJ
inlawrev-2252	917	52	tax	tax	NOUN
inlawrev-2252	917	53	rate	rate	NOUN
inlawrev-2252	917	54	on	on	ADP
inlawrev-2252	917	55	gross	gross	ADJ
inlawrev-2252	917	56	income	income	NOUN
inlawrev-2252	918	1	i	i	NOUN
inlawrev-2252	918	2	=	=	NOUN
inlawrev-2252	918	3	amount	amount	NOUN
inlawrev-2252	918	4	of	of	ADP
inlawrev-2252	918	5	new	new	ADJ
inlawrev-2252	918	6	debt	debt	NOUN
inlawrev-2252	918	7	issued	issue	VERB
inlawrev-2252	918	8	i	i	NOUN
inlawrev-2252	918	9	=	=	NOUN
inlawrev-2252	918	10	amount	amount	NOUN
inlawrev-2252	918	11	of	of	ADP
inlawrev-2252	918	12	new	new	ADJ
inlawrev-2252	918	13	equity	equity	NOUN
inlawrev-2252	918	14	stock	stock	NOUN
inlawrev-2252	918	15	issued	issue	VERB
inlawrev-2252	918	16	g^j^=net	g^j^=net	NOUN
inlawrev-2252	918	17	gain	gain	VERB
inlawrev-2252	918	18	on	on	ADP
inlawrev-2252	918	19	earnings	earning	NOUN
inlawrev-2252	918	20	from	from	ADP
inlawrev-2252	918	21	proceeds	proceed	NOUN
inlawrev-2252	918	22	of	of	ADP
inlawrev-2252	918	23	debt	debt	NOUN
inlawrev-2252	918	24	issued	issue	VERB
inlawrev-2252	918	25	after	after	ADP
inlawrev-2252	918	26	corporate	corporate	ADJ
inlawrev-2252	918	27	tax	tax	NOUN
inlawrev-2252	918	28	^imf	^imf	PUNCT
inlawrev-2252	918	29	~	~	PUNCT
inlawrev-2252	918	30	"	"	PUNCT
inlawrev-2252	918	31	^^	^^	SYM
inlawrev-2252	918	32	^^^	^^^	NOUN
inlawrev-2252	918	33	"	"	PUNCT
inlawrev-2252	918	34	^^	^^	ADV
inlawrev-2252	918	35	earnings	earning	NOUN
inlawrev-2252	918	36	from	from	ADP
inlawrev-2252	918	37	proceeds	proceed	NOUN
inlawrev-2252	918	38	of	of	ADP
inlawrev-2252	918	39	stock	stock	NOUN
inlawrev-2252	918	40	issued	issue	VERB
inlawrev-2252	918	41	after	after	ADP
inlawrev-2252	918	42	corporate	corporate	ADJ
inlawrev-2252	918	43	tax	tax	NOUN
inlawrev-2252	918	44	nd	nd	NOUN
inlawrev-2252	918	45	ne	ne	NOUN
inlawrev-2252	918	46	now	now	ADV
inlawrev-2252	918	47	,	,	PUNCT
inlawrev-2252	918	48	let	let	VERB
inlawrev-2252	918	49	i	i	PRON
inlawrev-2252	918	50	=	=	NOUN
inlawrev-2252	918	51	1	1	NUM
inlawrev-2252	918	52	=	=	SYM
inlawrev-2252	918	53	1	1	NUM
inlawrev-2252	918	54	.	.	PUNCT
inlawrev-2252	919	1	the	the	DET
inlawrev-2252	919	2	net	net	ADJ
inlawrev-2252	919	3	proceeds	proceed	NOUN
inlawrev-2252	919	4	from	from	ADP
inlawrev-2252	919	5	debt	debt	NOUN
inlawrev-2252	919	6	earnings	earning	NOUN
inlawrev-2252	919	7	,	,	PUNCT
inlawrev-2252	919	8	^nd	^nd	PUNCT
inlawrev-2252	919	9	"	"	PUNCT
inlawrev-2252	919	10	^el	^el	PROPN
inlawrev-2252	919	11	rgl	rgl	PROPN
inlawrev-2252	919	12	t	t	PROPN
inlawrev-2252	919	13	r.i	r.i	PROPN
inlawrev-2252	919	14	+	+	CCONJ
inlawrev-2252	919	15	rjl	rjl	PROPN
inlawrev-2252	919	16	t	t	PROPN
inlawrev-2252	919	17	(	(	PUNCT
inlawrev-2252	919	18	1	1	X
inlawrev-2252	919	19	)	)	PUNCT
inlawrev-2252	919	20	the	the	DET
inlawrev-2252	919	21	first	first	ADJ
inlawrev-2252	919	22	term	term	NOUN
inlawrev-2252	919	23	to	to	ADP
inlawrev-2252	919	24	the	the	DET
inlawrev-2252	919	25	right	right	NOUN
inlawrev-2252	919	26	of	of	ADP
inlawrev-2252	919	27	the	the	DET
inlawrev-2252	919	28	equals	equal	NOUN
inlawrev-2252	919	29	sign	sign	NOUN
inlawrev-2252	919	30	is	be	AUX
inlawrev-2252	919	31	the	the	DET
inlawrev-2252	919	32	earnings	earning	NOUN
inlawrev-2252	919	33	from	from	ADP
inlawrev-2252	919	34	the	the	DET
inlawrev-2252	919	35	issuance	issuance	NOUN
inlawrev-2252	919	36	at	at	ADP
inlawrev-2252	919	37	the	the	DET
inlawrev-2252	919	38	corporate	corporate	ADJ
inlawrev-2252	919	39	internal	internal	ADJ
inlawrev-2252	919	40	rate	rate	NOUN
inlawrev-2252	919	41	of	of	ADP
inlawrev-2252	919	42	investment	investment	NOUN
inlawrev-2252	919	43	return	return	NOUN
inlawrev-2252	919	44	,	,	PUNCT
inlawrev-2252	919	45	less	less	ADV
inlawrev-2252	919	46	corporate	corporate	ADJ
inlawrev-2252	919	47	tax	tax	NOUN
inlawrev-2252	919	48	on	on	ADP
inlawrev-2252	919	49	such	such	ADJ
inlawrev-2252	919	50	earnings	earning	NOUN
inlawrev-2252	919	51	,	,	PUNCT
inlawrev-2252	919	52	less	less	ADJ
inlawrev-2252	919	53	interest	interest	NOUN
inlawrev-2252	919	54	payments	payment	NOUN
inlawrev-2252	919	55	,	,	PUNCT
inlawrev-2252	919	56	plus	plus	CCONJ
inlawrev-2252	919	57	the	the	DET
inlawrev-2252	919	58	tax	tax	NOUN
inlawrev-2252	919	59	savings	saving	NOUN
inlawrev-2252	919	60	on	on	ADP
inlawrev-2252	919	61	the	the	DET
inlawrev-2252	919	62	deduction	deduction	NOUN
inlawrev-2252	919	63	of	of	ADP
inlawrev-2252	919	64	interest	interest	NOUN
inlawrev-2252	919	65	payments	payment	NOUN
inlawrev-2252	919	66	.	.	PUNCT
inlawrev-2252	920	1	since	since	SCONJ
inlawrev-2252	920	2	i^^	i^^	PROPN
inlawrev-2252	920	3	and	and	CCONJ
inlawrev-2252	920	4	i^^	i^^	PROPN
inlawrev-2252	920	5	are	be	AUX
inlawrev-2252	920	6	defined	define	VERB
inlawrev-2252	920	7	as	as	ADP
inlawrev-2252	920	8	equal	equal	ADJ
inlawrev-2252	920	9	to	to	ADP
inlawrev-2252	920	10	one	one	NUM
inlawrev-2252	920	11	,	,	PUNCT
inlawrev-2252	920	12	equation	equation	NOUN
inlawrev-2252	920	13	(	(	PUNCT
inlawrev-2252	920	14	1	1	X
inlawrev-2252	920	15	)	)	PUNCT
inlawrev-2252	920	16	can	can	AUX
inlawrev-2252	920	17	be	be	AUX
inlawrev-2252	920	18	reduced	reduce	VERB
inlawrev-2252	920	19	to	to	PART
inlawrev-2252	920	20	g^j	g^j	VERB
inlawrev-2252	920	21	)	)	PUNCT
inlawrev-2252	920	22	=	=	SYM
inlawrev-2252	920	23	r^d	r^d	NOUN
inlawrev-2252	920	24	t^	t^	PROPN
inlawrev-2252	920	25	)	)	PUNCT
inlawrev-2252	920	26	>	>	PUNCT
inlawrev-2252	920	27	rj(l	rj(l	PUNCT
inlawrev-2252	920	28	t^	t^	NOUN
inlawrev-2252	920	29	)	)	PUNCT
inlawrev-2252	920	30	(	(	PUNCT
inlawrev-2252	920	31	2	2	X
inlawrev-2252	920	32	)	)	PUNCT
inlawrev-2252	920	33	similarly	similarly	ADV
inlawrev-2252	920	34	,	,	PUNCT
inlawrev-2252	920	35	the	the	DET
inlawrev-2252	920	36	net	net	ADJ
inlawrev-2252	920	37	proceeds	proceed	NOUN
inlawrev-2252	920	38	from	from	ADP
inlawrev-2252	920	39	issuance	issuance	NOUN
inlawrev-2252	920	40	of	of	ADP
inlawrev-2252	920	41	an	an	DET
inlawrev-2252	920	42	equal	equal	ADJ
inlawrev-2252	920	43	amount	amount	NOUN
inlawrev-2252	920	44	of	of	ADP
inlawrev-2252	920	45	stock	stock	NOUN
inlawrev-2252	920	46	,	,	PUNCT
inlawrev-2252	920	47	the	the	DET
inlawrev-2252	920	48	first	first	ADJ
inlawrev-2252	920	49	term	term	NOUN
inlawrev-2252	920	50	to	to	ADP
inlawrev-2252	920	51	the	the	DET
inlawrev-2252	920	52	right	right	NOUN
inlawrev-2252	920	53	of	of	ADP
inlawrev-2252	920	54	the	the	DET
inlawrev-2252	920	55	equals	equal	NOUN
inlawrev-2252	920	56	sign	sign	NOUN
inlawrev-2252	920	57	is	be	AUX
inlawrev-2252	920	58	the	the	DET
inlawrev-2252	920	59	earnings	earning	NOUN
inlawrev-2252	920	60	for	for	ADP
inlawrev-2252	920	61	the	the	DET
inlawrev-2252	920	62	stock	stock	NOUN
inlawrev-2252	920	63	issuance	issuance	NOUN
inlawrev-2252	920	64	proceeds	proceed	NOUN
inlawrev-2252	920	65	at	at	ADP
inlawrev-2252	920	66	the	the	DET
inlawrev-2252	920	67	corporate	corporate	ADJ
inlawrev-2252	920	68	internal	internal	ADJ
inlawrev-2252	920	69	investment	investment	NOUN
inlawrev-2252	920	70	rate	rate	NOUN
inlawrev-2252	920	71	of	of	ADP
inlawrev-2252	920	72	return	return	NOUN
inlawrev-2252	920	73	,	,	PUNCT
inlawrev-2252	920	74	less	less	ADV
inlawrev-2252	920	75	corporate	corporate	ADJ
inlawrev-2252	920	76	tax	tax	NOUN
inlawrev-2252	920	77	on	on	ADP
inlawrev-2252	920	78	such	such	ADJ
inlawrev-2252	920	79	earnings	earning	NOUN
inlawrev-2252	920	80	,	,	PUNCT
inlawrev-2252	920	81	less	less	ADJ
inlawrev-2252	920	82	the	the	DET
inlawrev-2252	920	83	amount	amount	NOUN
inlawrev-2252	920	84	of	of	ADP
inlawrev-2252	920	85	dividends	dividend	NOUN
inlawrev-2252	920	86	paid	pay	VERB
inlawrev-2252	920	87	.	.	PUNCT
inlawrev-2252	921	1	by	by	ADP
inlawrev-2252	921	2	simplifying	simplify	VERB
inlawrev-2252	921	3	equation	equation	NOUN
inlawrev-2252	921	4	(	(	PUNCT
inlawrev-2252	921	5	3	3	NUM
inlawrev-2252	921	6	)	)	PUNCT
inlawrev-2252	921	7	,	,	PUNCT
inlawrev-2252	921	8	it	it	PRON
inlawrev-2252	921	9	can	can	AUX
inlawrev-2252	921	10	be	be	AUX
inlawrev-2252	921	11	reduced	reduce	VERB
inlawrev-2252	921	12	to	to	ADP
inlawrev-2252	921	13	gne	gne	PROPN
inlawrev-2252	921	14	=	=	SYM
inlawrev-2252	921	15	red	red	ADJ
inlawrev-2252	921	16	t'^	t'^	PROPN
inlawrev-2252	921	17	)	)	PUNCT
inlawrev-2252	921	18	rd	rd	NOUN
inlawrev-2252	921	19	(	(	PUNCT
inlawrev-2252	921	20	4	4	X
inlawrev-2252	921	21	)	)	PUNCT
inlawrev-2252	921	22	subtracting	subtract	VERB
inlawrev-2252	921	23	equation	equation	NOUN
inlawrev-2252	921	24	(	(	PUNCT
inlawrev-2252	921	25	4	4	NUM
inlawrev-2252	921	26	)	)	PUNCT
inlawrev-2252	921	27	from	from	ADP
inlawrev-2252	921	28	equation	equation	NOUN
inlawrev-2252	921	29	(	(	PUNCT
inlawrev-2252	921	30	2	2	X
inlawrev-2252	921	31	)	)	PUNCT
inlawrev-2252	921	32	we	we	PRON
inlawrev-2252	921	33	obtain	obtain	VERB
inlawrev-2252	921	34	,	,	PUNCT
inlawrev-2252	921	35	gne	gne	PROPN
inlawrev-2252	921	36	-gnd	-gnd	PUNCT
inlawrev-2252	921	37	=	=	PUNCT
inlawrev-2252	921	38	'	'	PUNCT
inlawrev-2252	921	39	i^l	i^l	PROPN
inlawrev-2252	921	40	t	t	PROPN
inlawrev-2252	921	41	'	'	PUNCT
inlawrev-2252	921	42	)	)	PUNCT
inlawrev-2252	921	43	>	>	PUNCT
inlawrev-2252	922	1	-d	-d	X
inlawrev-2252	922	2	(	(	PUNCT
inlawrev-2252	922	3	5	5	NUM
inlawrev-2252	922	4	)	)	PUNCT
inlawrev-2252	922	5	for	for	ADP
inlawrev-2252	922	6	gijp	gijp	ADJ
inlawrev-2252	922	7	gxtt^	gxtt^	NOUN
inlawrev-2252	922	8	to	to	PART
inlawrev-2252	922	9	be	be	AUX
inlawrev-2252	922	10	greater	great	ADJ
inlawrev-2252	922	11	than	than	ADP
inlawrev-2252	922	12	zero	zero	NUM
inlawrev-2252	922	13	,	,	PUNCT
inlawrev-2252	922	14	it	it	PRON
inlawrev-2252	922	15	is	be	AUX
inlawrev-2252	922	16	necessary	necessary	ADJ
inlawrev-2252	922	17	that	that	SCONJ
inlawrev-2252	922	18	1977	1977	NUM
inlawrev-2252	922	19	]	]	PUNCT
inlawrev-2252	922	20	taxation	taxation	NOUN
inlawrev-2252	922	21	of	of	ADP
inlawrev-2252	922	22	interest	interest	NOUN
inlawrev-2252	922	23	-	-	PUNCT
inlawrev-2252	922	24	on	on	ADP
inlawrev-2252	922	25	-	-	PUNCT
inlawrev-2252	922	26	indebtedness	indebtedness	NOUN
inlawrev-2252	922	27	461	461	NUM
inlawrev-2252	922	28	r.(l	r.(l	NOUN
inlawrev-2252	922	29	-	-	PUNCT
inlawrev-2252	922	30	tc	tc	NOUN
inlawrev-2252	922	31	)	)	PUNCT
inlawrev-2252	922	32	be	be	AUX
inlawrev-2252	922	33	greater	great	ADJ
inlawrev-2252	922	34	than	than	ADP
inlawrev-2252	922	35	r^.	r^.	PROPN
inlawrev-2252	922	36	thus	thus	ADV
inlawrev-2252	922	37	,	,	PUNCT
inlawrev-2252	922	38	where	where	SCONJ
inlawrev-2252	922	39	t^	t^	NOUN
inlawrev-2252	922	40	is	be	AUX
inlawrev-2252	922	41	50	50	NUM
inlawrev-2252	922	42	%	%	NOUN
inlawrev-2252	922	43	(	(	PUNCT
inlawrev-2252	922	44	.50	.50	NUM
inlawrev-2252	922	45	)	)	PUNCT
inlawrev-2252	922	46	,	,	PUNCT
inlawrev-2252	922	47	r.	r.	PROPN
inlawrev-2252	922	48	—	—	PUNCT
inlawrev-2252	922	49	must	must	AUX
inlawrev-2252	922	50	be	be	AUX
inlawrev-2252	922	51	greater	great	ADJ
inlawrev-2252	922	52	than	than	ADP
inlawrev-2252	922	53	r^	r^	NOUN
inlawrev-2252	922	54	,	,	PUNCT
inlawrev-2252	922	55	or	or	CCONJ
inlawrev-2252	922	56	,	,	PUNCT
inlawrev-2252	922	57	(	(	PUNCT
inlawrev-2252	922	58	6	6	X
inlawrev-2252	922	59	)	)	PUNCT
inlawrev-2252	922	60	r	r	NOUN
inlawrev-2252	922	61	,	,	PUNCT
inlawrev-2252	922	62	must	must	AUX
inlawrev-2252	922	63	be	be	AUX
inlawrev-2252	922	64	less	less	ADJ
inlawrev-2252	922	65	than	than	ADP
inlawrev-2252	922	66	r.	r.	PROPN
inlawrev-2252	922	67	(	(	PUNCT
inlawrev-2252	922	68	7	7	NUM
inlawrev-2252	922	69	)	)	PUNCT
inlawrev-2252	922	70	t	t	NOUN
inlawrev-2252	922	71	thus	thus	ADV
inlawrev-2252	922	72	,	,	PUNCT
inlawrev-2252	922	73	assuming	assume	VERB
inlawrev-2252	922	74	issuance	issuance	NOUN
inlawrev-2252	922	75	of	of	ADP
inlawrev-2252	922	76	equal	equal	ADJ
inlawrev-2252	922	77	amounts	amount	NOUN
inlawrev-2252	922	78	of	of	ADP
inlawrev-2252	922	79	either	either	CCONJ
inlawrev-2252	922	80	stock	stock	NOUN
inlawrev-2252	922	81	or	or	CCONJ
inlawrev-2252	922	82	debt	debt	NOUN
inlawrev-2252	922	83	,	,	PUNCT
inlawrev-2252	922	84	in	in	ADP
inlawrev-2252	922	85	order	order	NOUN
inlawrev-2252	922	86	for	for	ADP
inlawrev-2252	922	87	corporate	corporate	ADJ
inlawrev-2252	922	88	net	net	ADJ
inlawrev-2252	922	89	gain	gain	NOUN
inlawrev-2252	922	90	from	from	ADP
inlawrev-2252	922	91	equity	equity	NOUN
inlawrev-2252	922	92	to	to	PART
inlawrev-2252	922	93	exceed	exceed	VERB
inlawrev-2252	922	94	that	that	PRON
inlawrev-2252	922	95	from	from	ADP
inlawrev-2252	922	96	debt	debt	NOUN
inlawrev-2252	922	97	,	,	PUNCT
inlawrev-2252	922	98	the	the	DET
inlawrev-2252	922	99	dividend	dividend	NOUN
inlawrev-2252	922	100	rate	rate	NOUN
inlawrev-2252	922	101	on	on	ADP
inlawrev-2252	922	102	the	the	DET
inlawrev-2252	922	103	equity	equity	NOUN
inlawrev-2252	922	104	must	must	AUX
inlawrev-2252	922	105	be	be	AUX
inlawrev-2252	922	106	less	less	ADJ
inlawrev-2252	922	107	than	than	ADP
inlawrev-2252	922	108	one	one	NUM
inlawrev-2252	922	109	-	-	PUNCT
inlawrev-2252	922	110	half	half	NOUN
inlawrev-2252	922	111	the	the	DET
inlawrev-2252	922	112	rate	rate	NOUN
inlawrev-2252	922	113	of	of	ADP
inlawrev-2252	922	114	interest	interest	NOUN
inlawrev-2252	922	115	payable	payable	ADJ
inlawrev-2252	922	116	on	on	ADP
inlawrev-2252	922	117	debt	debt	NOUN
inlawrev-2252	922	118	,	,	PUNCT
inlawrev-2252	922	119	given	give	VERB
inlawrev-2252	922	120	a	a	DET
inlawrev-2252	922	121	corporate	corporate	ADJ
inlawrev-2252	922	122	tax	tax	NOUN
inlawrev-2252	922	123	rate	rate	NOUN
inlawrev-2252	922	124	of	of	ADP
inlawrev-2252	922	125	approximately	approximately	ADV
inlawrev-2252	922	126	50	50	NUM
inlawrev-2252	922	127	%	%	NOUN
inlawrev-2252	922	128	.	.	PUNCT