id	sid	tid	token	lemma	pos
inlawrev-2268	1	1	indiana	indiana	PROPN
inlawrev-2268	1	2	law	law	PROPN
inlawrev-2268	1	3	review	review	VERB
inlawrev-2268	1	4	an	an	DET
inlawrev-2268	1	5	analysis	analysis	NOUN
inlawrev-2268	1	6	of	of	ADP
inlawrev-2268	1	7	corporate	corporate	ADJ
inlawrev-2268	1	8	transactions	transaction	NOUN
inlawrev-2268	1	9	involving	involve	VERB
inlawrev-2268	1	10	net	net	ADJ
inlawrev-2268	1	11	operating	operating	NOUN
inlawrev-2268	1	12	loss	loss	NOUN
inlawrev-2268	1	13	benefits	benefit	VERB
inlawrev-2268	1	14	a	a	DET
inlawrev-2268	1	15	multitude	multitude	NOUN
inlawrev-2268	1	16	of	of	ADP
inlawrev-2268	1	17	tax	tax	NOUN
inlawrev-2268	1	18	considerations	consideration	NOUN
inlawrev-2268	1	19	arise	arise	VERB
inlawrev-2268	1	20	when	when	SCONJ
inlawrev-2268	1	21	one	one	NUM
inlawrev-2268	1	22	corporation	corporation	NOUN
inlawrev-2268	1	23	purchases	purchase	VERB
inlawrev-2268	1	24	another	another	PRON
inlawrev-2268	1	25	.	.	PUNCT
inlawrev-2268	2	1	one	one	NUM
inlawrev-2268	2	2	of	of	ADP
inlawrev-2268	2	3	the	the	DET
inlawrev-2268	2	4	major	major	ADJ
inlawrev-2268	2	5	considerations	consideration	NOUN
inlawrev-2268	2	6	is	be	AUX
inlawrev-2268	2	7	the	the	DET
inlawrev-2268	2	8	net	net	ADJ
inlawrev-2268	2	9	operating	operating	NOUN
inlawrev-2268	2	10	loss	loss	NOUN
inlawrev-2268	2	11	carryforward	carryforward	NOUN
inlawrev-2268	2	12	.	.	PUNCT
inlawrev-2268	3	1	corporate	corporate	ADJ
inlawrev-2268	3	2	planners	planner	NOUN
inlawrev-2268	3	3	are	be	AUX
inlawrev-2268	3	4	often	often	ADV
inlawrev-2268	3	5	confronted	confront	VERB
inlawrev-2268	3	6	with	with	ADP
inlawrev-2268	3	7	the	the	DET
inlawrev-2268	3	8	problem	problem	NOUN
inlawrev-2268	3	9	of	of	ADP
inlawrev-2268	3	10	whether	whether	SCONJ
inlawrev-2268	3	11	the	the	DET
inlawrev-2268	3	12	net	net	ADJ
inlawrev-2268	3	13	operating	operating	NOUN
inlawrev-2268	3	14	losses	loss	NOUN
inlawrev-2268	3	15	previously	previously	ADV
inlawrev-2268	3	16	incurred	incur	VERB
inlawrev-2268	3	17	by	by	ADP
inlawrev-2268	3	18	the	the	DET
inlawrev-2268	3	19	purchased	purchase	VERB
inlawrev-2268	3	20	corporation	corporation	NOUN
inlawrev-2268	3	21	may	may	AUX
inlawrev-2268	3	22	be	be	AUX
inlawrev-2268	3	23	deducted	deduct	VERB
inlawrev-2268	3	24	by	by	ADP
inlawrev-2268	3	25	the	the	DET
inlawrev-2268	3	26	purchasing	purchase	VERB
inlawrev-2268	3	27	corporation	corporation	NOUN
inlawrev-2268	3	28	in	in	ADP
inlawrev-2268	3	29	future	future	ADJ
inlawrev-2268	3	30	years	year	NOUN
inlawrev-2268	3	31	.	.	PUNCT
inlawrev-2268	4	1	another	another	DET
inlawrev-2268	4	2	major	major	ADJ
inlawrev-2268	4	3	consideration	consideration	NOUN
inlawrev-2268	4	4	is	be	AUX
inlawrev-2268	4	5	the	the	DET
inlawrev-2268	4	6	availability	availability	NOUN
inlawrev-2268	4	7	of	of	ADP
inlawrev-2268	4	8	net	net	ADJ
inlawrev-2268	4	9	operating	operating	NOUN
inlawrev-2268	4	10	loss	loss	NOUN
inlawrev-2268	4	11	carrybacks	carryback	NOUN
inlawrev-2268	4	12	in	in	ADP
inlawrev-2268	4	13	corporate	corporate	ADJ
inlawrev-2268	4	14	reorganizations	reorganization	NOUN
inlawrev-2268	4	15	.	.	PUNCT
inlawrev-2268	5	1	the	the	DET
inlawrev-2268	5	2	question	question	NOUN
inlawrev-2268	5	3	raised	raise	VERB
inlawrev-2268	5	4	here	here	ADV
inlawrev-2268	5	5	is	be	AUX
inlawrev-2268	5	6	whether	whether	SCONJ
inlawrev-2268	5	7	the	the	DET
inlawrev-2268	5	8	post	post	ADJ
inlawrev-2268	5	9	-	-	ADJ
inlawrev-2268	5	10	merger	merger	ADJ
inlawrev-2268	5	11	net	net	ADJ
inlawrev-2268	5	12	operating	operating	NOUN
inlawrev-2268	5	13	losses	loss	NOUN
inlawrev-2268	5	14	generated	generate	VERB
inlawrev-2268	5	15	by	by	ADP
inlawrev-2268	5	16	the	the	DET
inlawrev-2268	5	17	purchasing	purchasing	NOUN
inlawrev-2268	5	18	corporation	corporation	NOUN
inlawrev-2268	5	19	may	may	AUX
inlawrev-2268	5	20	be	be	AUX
inlawrev-2268	5	21	offset	offset	VERB
inlawrev-2268	5	22	against	against	ADP
inlawrev-2268	5	23	the	the	DET
inlawrev-2268	5	24	pre	pre	ADJ
inlawrev-2268	5	25	-	-	ADJ
inlawrev-2268	5	26	merger	merger	ADJ
inlawrev-2268	5	27	taxable	taxable	ADJ
inlawrev-2268	5	28	income	income	NOUN
inlawrev-2268	5	29	of	of	ADP
inlawrev-2268	5	30	the	the	DET
inlawrev-2268	5	31	acquired	acquire	VERB
inlawrev-2268	5	32	corporation	corporation	NOUN
inlawrev-2268	5	33	.	.	PUNCT
inlawrev-2268	6	1	determining	determine	VERB
inlawrev-2268	6	2	the	the	DET
inlawrev-2268	6	3	availability	availability	NOUN
inlawrev-2268	6	4	of	of	ADP
inlawrev-2268	6	5	net	net	ADJ
inlawrev-2268	6	6	operating	operating	NOUN
inlawrev-2268	6	7	loss	loss	NOUN
inlawrev-2268	6	8	deductions	deduction	NOUN
inlawrev-2268	6	9	that	that	PRON
inlawrev-2268	6	10	may	may	AUX
inlawrev-2268	6	11	exist	exist	VERB
inlawrev-2268	6	12	after	after	ADP
inlawrev-2268	6	13	corporate	corporate	ADJ
inlawrev-2268	6	14	purchases	purchase	NOUN
inlawrev-2268	6	15	and	and	CCONJ
inlawrev-2268	6	16	reorganizations	reorganization	NOUN
inlawrev-2268	6	17	is	be	AUX
inlawrev-2268	6	18	a	a	DET
inlawrev-2268	6	19	complex	complex	ADJ
inlawrev-2268	6	20	task	task	NOUN
inlawrev-2268	6	21	.	.	PUNCT
inlawrev-2268	7	1	however	however	ADV
inlawrev-2268	7	2	,	,	PUNCT
inlawrev-2268	7	3	the	the	DET
inlawrev-2268	7	4	problem	problem	NOUN
inlawrev-2268	7	5	can	can	AUX
inlawrev-2268	7	6	be	be	AUX
inlawrev-2268	7	7	simplified	simplify	VERB
inlawrev-2268	7	8	by	by	ADP
inlawrev-2268	7	9	first	first	ADV
inlawrev-2268	7	10	examining	examine	VERB
inlawrev-2268	7	11	the	the	DET
inlawrev-2268	7	12	general	general	ADJ
inlawrev-2268	7	13	concept	concept	NOUN
inlawrev-2268	7	14	of	of	ADP
inlawrev-2268	7	15	the	the	DET
inlawrev-2268	7	16	net	net	ADJ
inlawrev-2268	7	17	operating	operating	NOUN
inlawrev-2268	7	18	loss	loss	NOUN
inlawrev-2268	7	19	deduction	deduction	NOUN
inlawrev-2268	7	20	.	.	PUNCT
inlawrev-2268	8	1	based	base	VERB
inlawrev-2268	8	2	upon	upon	SCONJ
inlawrev-2268	8	3	this	this	DET
inlawrev-2268	8	4	examination	examination	NOUN
inlawrev-2268	8	5	,	,	PUNCT
inlawrev-2268	8	6	a	a	DET
inlawrev-2268	8	7	more	more	ADV
inlawrev-2268	8	8	detailed	detailed	ADJ
inlawrev-2268	8	9	analysis	analysis	NOUN
inlawrev-2268	8	10	can	can	AUX
inlawrev-2268	8	11	be	be	AUX
inlawrev-2268	8	12	made	make	VERB
inlawrev-2268	8	13	of	of	ADP
inlawrev-2268	8	14	the	the	DET
inlawrev-2268	8	15	intricate	intricate	ADJ
inlawrev-2268	8	16	rules	rule	NOUN
inlawrev-2268	8	17	that	that	PRON
inlawrev-2268	8	18	control	control	VERB
inlawrev-2268	8	19	the	the	DET
inlawrev-2268	8	20	availability	availability	NOUN
inlawrev-2268	8	21	of	of	ADP
inlawrev-2268	8	22	net	net	ADJ
inlawrev-2268	8	23	operating	operating	NOUN
inlawrev-2268	8	24	loss	loss	NOUN
inlawrev-2268	8	25	deductions	deduction	NOUN
inlawrev-2268	8	26	in	in	ADP
inlawrev-2268	8	27	corporate	corporate	ADJ
inlawrev-2268	8	28	transactions	transaction	NOUN
inlawrev-2268	8	29	.	.	PUNCT
inlawrev-2268	9	1	the	the	DET
inlawrev-2268	9	2	intent	intent	NOUN
inlawrev-2268	9	3	of	of	ADP
inlawrev-2268	9	4	this	this	DET
inlawrev-2268	9	5	analysis	analysis	NOUN
inlawrev-2268	9	6	is	be	AUX
inlawrev-2268	9	7	to	to	PART
inlawrev-2268	9	8	better	well	ADV
inlawrev-2268	9	9	equip	equip	VERB
inlawrev-2268	9	10	the	the	DET
inlawrev-2268	9	11	corporate	corporate	ADJ
inlawrev-2268	9	12	planner	planner	NOUN
inlawrev-2268	9	13	for	for	ADP
inlawrev-2268	9	14	buying	buy	VERB
inlawrev-2268	9	15	and	and	CCONJ
inlawrev-2268	9	16	selling	sell	VERB
inlawrev-2268	9	17	corporations	corporation	NOUN
inlawrev-2268	9	18	that	that	PRON
inlawrev-2268	9	19	may	may	AUX
inlawrev-2268	9	20	have	have	VERB
inlawrev-2268	9	21	net	net	ADJ
inlawrev-2268	9	22	operating	operating	NOUN
inlawrev-2268	9	23	loss	loss	NOUN
inlawrev-2268	9	24	deductions	deduction	NOUN
inlawrev-2268	9	25	.	.	PUNCT
inlawrev-2268	10	1	in	in	ADP
inlawrev-2268	10	2	addition	addition	NOUN
inlawrev-2268	10	3	,	,	PUNCT
inlawrev-2268	10	4	this	this	DET
inlawrev-2268	10	5	discussion	discussion	NOUN
inlawrev-2268	10	6	includes	include	VERB
inlawrev-2268	10	7	all	all	PRON
inlawrev-2268	10	8	of	of	ADP
inlawrev-2268	10	9	the	the	DET
inlawrev-2268	10	10	relevant	relevant	ADJ
inlawrev-2268	10	11	changes	change	NOUN
inlawrev-2268	10	12	made	make	VERB
inlawrev-2268	10	13	by	by	ADP
inlawrev-2268	10	14	the	the	DET
inlawrev-2268	10	15	tax	tax	NOUN
inlawrev-2268	10	16	reform	reform	NOUN
inlawrev-2268	10	17	act	act	NOUN
inlawrev-2268	10	18	of	of	ADP
inlawrev-2268	10	19	1976	1976	NUM
inlawrev-2268	10	20	.	.	PUNCT
inlawrev-2268	11	1	i.	i.	PROPN
inlawrev-2268	11	2	the	the	DET
inlawrev-2268	11	3	general	general	ADJ
inlawrev-2268	11	4	concept	concept	NOUN
inlawrev-2268	11	5	of	of	ADP
inlawrev-2268	11	6	the	the	DET
inlawrev-2268	11	7	net	net	ADJ
inlawrev-2268	11	8	operating	operating	NOUN
inlawrev-2268	11	9	loss	loss	NOUN
inlawrev-2268	11	10	deduction	deduction	NOUN
inlawrev-2268	11	11	the	the	DET
inlawrev-2268	11	12	internal	internal	ADJ
inlawrev-2268	11	13	revenue	revenue	NOUN
inlawrev-2268	11	14	code	code	NOUN
inlawrev-2268	11	15	defines	define	VERB
inlawrev-2268	11	16	"	"	PUNCT
inlawrev-2268	11	17	net	net	ADJ
inlawrev-2268	11	18	operating	operating	NOUN
inlawrev-2268	11	19	loss	loss	NOUN
inlawrev-2268	11	20	"	"	PUNCT
inlawrev-2268	11	21	as	as	SCONJ
inlawrev-2268	11	22	the	the	DET
inlawrev-2268	11	23	excess	excess	NOUN
inlawrev-2268	11	24	of	of	ADP
inlawrev-2268	11	25	deductions	deduction	NOUN
inlawrev-2268	11	26	over	over	ADP
inlawrev-2268	11	27	gross	gross	ADJ
inlawrev-2268	11	28	income	income	NOUN
inlawrev-2268	11	29	for	for	ADP
inlawrev-2268	11	30	any	any	DET
inlawrev-2268	11	31	taxable	taxable	ADJ
inlawrev-2268	11	32	year.^	year.^	NOUN
inlawrev-2268	11	33	a	a	DET
inlawrev-2268	11	34	taxpayer	taxpayer	NOUN
inlawrev-2268	11	35	may	may	AUX
inlawrev-2268	11	36	utilize	utilize	VERB
inlawrev-2268	11	37	a	a	DET
inlawrev-2268	11	38	net	net	ADJ
inlawrev-2268	11	39	operating	operating	NOUN
inlawrev-2268	11	40	loss	loss	NOUN
inlawrev-2268	11	41	deduction	deduction	NOUN
inlawrev-2268	11	42	against	against	ADP
inlawrev-2268	11	43	taxable	taxable	ADJ
inlawrev-2268	11	44	years	year	NOUN
inlawrev-2268	11	45	and	and	CCONJ
inlawrev-2268	11	46	thereby	thereby	ADV
inlawrev-2268	11	47	receive	receive	VERB
inlawrev-2268	11	48	a	a	DET
inlawrev-2268	11	49	tax	tax	NOUN
inlawrev-2268	11	50	refund	refund	NOUN
inlawrev-2268	11	51	.	.	PUNCT
inlawrev-2268	12	1	in	in	ADP
inlawrev-2268	12	2	addition	addition	NOUN
inlawrev-2268	12	3	,	,	PUNCT
inlawrev-2268	12	4	any	any	DET
inlawrev-2268	12	5	remaining	remain	VERB
inlawrev-2268	12	6	net	net	ADJ
inlawrev-2268	12	7	operating	operating	NOUN
inlawrev-2268	12	8	loss	loss	NOUN
inlawrev-2268	12	9	deduction	deduction	NOUN
inlawrev-2268	12	10	qualifies	qualifie	NOUN
inlawrev-2268	12	11	as	as	ADP
inlawrev-2268	12	12	a	a	DET
inlawrev-2268	12	13	"	"	PUNCT
inlawrev-2268	12	14	carryover	carryover	NOUN
inlawrev-2268	12	15	"	"	PUNCT
inlawrev-2268	12	16	or	or	CCONJ
inlawrev-2268	12	17	offset	offset	VERB
inlawrev-2268	12	18	against	against	ADP
inlawrev-2268	12	19	taxable	taxable	ADJ
inlawrev-2268	12	20	income	income	NOUN
inlawrev-2268	12	21	generated	generate	VERB
inlawrev-2268	12	22	during	during	ADP
inlawrev-2268	12	23	a	a	DET
inlawrev-2268	12	24	five	five	NUM
inlawrev-2268	12	25	-	-	PUNCT
inlawrev-2268	12	26	year	year	NOUN
inlawrev-2268	12	27	period	period	NOUN
inlawrev-2268	12	28	subsequent	subsequent	ADJ
inlawrev-2268	12	29	to	to	ADP
inlawrev-2268	12	30	the	the	DET
inlawrev-2268	12	31	loss	loss	NOUN
inlawrev-2268	12	32	year	year	NOUN
inlawrev-2268	12	33	.	.	PUNCT
inlawrev-2268	13	1	*	*	PUNCT
inlawrev-2268	14	1	congress	congress	PROPN
inlawrev-2268	14	2	recognized	recognize	VERB
inlawrev-2268	14	3	the	the	DET
inlawrev-2268	14	4	inherent	inherent	ADJ
inlawrev-2268	14	5	unfairness	unfairness	NOUN
inlawrev-2268	14	6	'	'	PUNCT
inlawrev-2268	14	7	i.r.c	i.r.c	NOUN
inlawrev-2268	14	8	.	.	PUNCT
inlawrev-2268	15	1	§	§	PROPN
inlawrev-2268	15	2	172(c	172(c	PROPN
inlawrev-2268	15	3	)	)	PUNCT
inlawrev-2268	15	4	.	.	PUNCT
inlawrev-2268	16	1	in	in	ADP
inlawrev-2268	16	2	computing	compute	VERB
inlawrev-2268	16	3	the	the	DET
inlawrev-2268	16	4	net	net	ADJ
inlawrev-2268	16	5	operating	operating	NOUN
inlawrev-2268	16	6	loss	loss	NOUN
inlawrev-2268	16	7	for	for	ADP
inlawrev-2268	16	8	a	a	DET
inlawrev-2268	16	9	taxable	taxable	ADJ
inlawrev-2268	16	10	year	year	NOUN
inlawrev-2268	16	11	,	,	PUNCT
inlawrev-2268	16	12	no	no	DET
inlawrev-2268	16	13	deduction	deduction	NOUN
inlawrev-2268	16	14	is	be	AUX
inlawrev-2268	16	15	allowed	allow	VERB
inlawrev-2268	16	16	for	for	ADP
inlawrev-2268	16	17	such	such	ADJ
inlawrev-2268	16	18	items	item	NOUN
inlawrev-2268	16	19	as	as	ADP
inlawrev-2268	16	20	another	another	DET
inlawrev-2268	16	21	year	year	NOUN
inlawrev-2268	16	22	's	's	PART
inlawrev-2268	16	23	net	net	ADJ
inlawrev-2268	16	24	operating	operating	NOUN
inlawrev-2268	16	25	loss	loss	NOUN
inlawrev-2268	16	26	,	,	PUNCT
inlawrev-2268	16	27	personal	personal	ADJ
inlawrev-2268	16	28	exemptions	exemption	NOUN
inlawrev-2268	16	29	,	,	PUNCT
inlawrev-2268	16	30	§	§	PROPN
inlawrev-2268	16	31	1202	1202	NUM
inlawrev-2268	16	32	deductions	deduction	NOUN
inlawrev-2268	16	33	,	,	PUNCT
inlawrev-2268	16	34	capital	capital	NOUN
inlawrev-2268	16	35	losses	loss	NOUN
inlawrev-2268	16	36	in	in	ADP
inlawrev-2268	16	37	excess	excess	NOUN
inlawrev-2268	16	38	of	of	ADP
inlawrev-2268	16	39	capital	capital	NOUN
inlawrev-2268	16	40	gains	gain	NOUN
inlawrev-2268	16	41	,	,	PUNCT
inlawrev-2268	16	42	and	and	CCONJ
inlawrev-2268	16	43	nonbusiness	nonbusiness	NOUN
inlawrev-2268	16	44	deductions	deduction	NOUN
inlawrev-2268	16	45	of	of	ADP
inlawrev-2268	16	46	noncorporate	noncorporate	ADJ
inlawrev-2268	16	47	taxpayers	taxpayer	NOUN
inlawrev-2268	16	48	in	in	ADP
inlawrev-2268	16	49	excess	excess	NOUN
inlawrev-2268	16	50	of	of	ADP
inlawrev-2268	16	51	gross	gross	ADJ
inlawrev-2268	16	52	income	income	NOUN
inlawrev-2268	16	53	.	.	PUNCT
inlawrev-2268	17	1	i	i	PRON
inlawrev-2268	17	2	d.	d.	PROPN
inlawrev-2268	17	3	'	'	PROPN
inlawrev-2268	17	4	i	i	PROPN
inlawrev-2268	17	5	d	d	PROPN
inlawrev-2268	17	6	,	,	PUNCT
inlawrev-2268	17	7	§	§	PROPN
inlawrev-2268	17	8	172(bhlha),(b	172(bhlha),(b	NUM
inlawrev-2268	17	9	)	)	PUNCT
inlawrev-2268	17	10	.	.	PUNCT
inlawrev-2268	18	1	the	the	DET
inlawrev-2268	18	2	tax	tax	NOUN
inlawrev-2268	18	3	reform	reform	PROPN
inlawrev-2268	18	4	act	act	NOUN
inlawrev-2268	18	5	of	of	ADP
inlawrev-2268	18	6	1976	1976	NUM
inlawrev-2268	18	7	extends	extend	VERB
inlawrev-2268	18	8	the	the	DET
inlawrev-2268	18	9	carryforward	carryforward	ADJ
inlawrev-2268	18	10	period	period	NOUN
inlawrev-2268	18	11	to	to	ADP
inlawrev-2268	18	12	seven	seven	NUM
inlawrev-2268	18	13	years	year	NOUN
inlawrev-2268	18	14	(	(	PUNCT
inlawrev-2268	18	15	nine	nine	NUM
inlawrev-2268	18	16	years	year	NOUN
inlawrev-2268	18	17	for	for	ADP
inlawrev-2268	18	18	regulated	regulated	ADJ
inlawrev-2268	18	19	transportation	transportation	NOUN
inlawrev-2268	18	20	corporations	corporation	NOUN
inlawrev-2268	18	21	)	)	PUNCT
inlawrev-2268	18	22	.	.	PUNCT
inlawrev-2268	19	1	also	also	ADV
inlawrev-2268	19	2	,	,	PUNCT
inlawrev-2268	19	3	the	the	DET
inlawrev-2268	19	4	new	new	ADJ
inlawrev-2268	19	5	act	act	NOUN
inlawrev-2268	19	6	allows	allow	VERB
inlawrev-2268	19	7	the	the	DET
inlawrev-2268	19	8	taxpayer	taxpayer	NOUN
inlawrev-2268	19	9	to	to	PART
inlawrev-2268	19	10	elect	elect	VERB
inlawrev-2268	19	11	to	to	PART
inlawrev-2268	19	12	forego	forego	VERB
inlawrev-2268	19	13	the	the	DET
inlawrev-2268	19	14	carryback	carryback	ADJ
inlawrev-2268	19	15	treatment	treatment	NOUN
inlawrev-2268	19	16	of	of	ADP
inlawrev-2268	19	17	net	net	ADJ
inlawrev-2268	19	18	operating	operating	NOUN
inlawrev-2268	19	19	losses	loss	NOUN
inlawrev-2268	19	20	and	and	CCONJ
inlawrev-2268	19	21	only	only	ADV
inlawrev-2268	19	22	carry	carry	VERB
inlawrev-2268	19	23	forward	forward	ADV
inlawrev-2268	19	24	the	the	DET
inlawrev-2268	19	25	net	net	ADJ
inlawrev-2268	19	26	operating	operating	NOUN
inlawrev-2268	19	27	losses	loss	NOUN
inlawrev-2268	19	28	.	.	PUNCT
inlawrev-2268	20	1	this	this	PRON
inlawrev-2268	20	2	avoids	avoid	VERB
inlawrev-2268	20	3	the	the	DET
inlawrev-2268	20	4	difficult	difficult	ADJ
inlawrev-2268	20	5	computational	computational	ADJ
inlawrev-2268	20	6	tasks	task	NOUN
inlawrev-2268	20	7	that	that	PRON
inlawrev-2268	20	8	would	would	AUX
inlawrev-2268	20	9	require	require	VERB
inlawrev-2268	20	10	the	the	DET
inlawrev-2268	20	11	reconstruction	reconstruction	NOUN
inlawrev-2268	20	12	of	of	ADP
inlawrev-2268	20	13	income	income	NOUN
inlawrev-2268	20	14	tax	tax	NOUN
inlawrev-2268	20	15	returns	return	NOUN
inlawrev-2268	20	16	of	of	ADP
inlawrev-2268	20	17	prior	prior	ADJ
inlawrev-2268	20	18	years	year	NOUN
inlawrev-2268	20	19	.	.	PUNCT
inlawrev-2268	21	1	i	i	PRON
inlawrev-2268	21	2	d.	d.	PROPN
inlawrev-2268	21	3	see	see	VERB
inlawrev-2268	21	4	also	also	ADV
inlawrev-2268	21	5	a.	a.	PROPN
inlawrev-2268	21	6	greenhill	greenhill	PROPN
inlawrev-2268	21	7	&	&	CCONJ
inlawrev-2268	21	8	a.	a.	PROPN
inlawrev-2268	21	9	brown	brown	PROPN
inlawrev-2268	21	10	.	.	PUNCT
inlawrev-2268	22	1	analysis	analysis	NOUN
inlawrev-2268	22	2	and	and	CCONJ
inlawrev-2268	22	3	text	text	NOUN
inlawrev-2268	22	4	of	of	ADP
inlawrev-2268	22	5	the	the	DET
inlawrev-2268	22	6	tax	tax	NOUN
inlawrev-2268	22	7	reform	reform	NOUN
inlawrev-2268	22	8	act	act	NOUN
inlawrev-2268	22	9	of	of	ADP
inlawrev-2268	22	10	1976	1976	NUM
inlawrev-2268	22	11	at	at	ADP
inlawrev-2268	22	12	16	16	NUM
inlawrev-2268	22	13	-	-	SYM
inlawrev-2268	22	14	17	17	NUM
inlawrev-2268	22	15	(	(	PUNCT
inlawrev-2268	22	16	1976	1976	NUM
inlawrev-2268	22	17	)	)	PUNCT
inlawrev-2268	22	18	.	.	PUNCT
inlawrev-2268	23	1	980	980	NUM
inlawrev-2268	23	2	indiana	indiana	PROPN
inlawrev-2268	23	3	lawreview	lawreview	PROPN
inlawrev-2268	24	1	[	[	X
inlawrev-2268	24	2	vol	vol	NOUN
inlawrev-2268	24	3	.	.	NOUN
inlawrev-2268	24	4	10:979	10:979	NUM
inlawrev-2268	24	5	of	of	ADP
inlawrev-2268	24	6	taxing	tax	VERB
inlawrev-2268	24	7	profitable	profitable	ADJ
inlawrev-2268	24	8	years	year	NOUN
inlawrev-2268	24	9	while	while	SCONJ
inlawrev-2268	24	10	at	at	ADP
inlawrev-2268	24	11	the	the	DET
inlawrev-2268	24	12	same	same	ADJ
inlawrev-2268	24	13	time	time	NOUN
inlawrev-2268	24	14	allowing	allow	VERB
inlawrev-2268	24	15	no	no	DET
inlawrev-2268	24	16	benefits	benefit	NOUN
inlawrev-2268	24	17	for	for	ADP
inlawrev-2268	24	18	loss	loss	NOUN
inlawrev-2268	24	19	years	year	NOUN
inlawrev-2268	24	20	.	.	PUNCT
inlawrev-2268	24	21	'	'	PUNCT
inlawrev-2268	25	1	in	in	ADP
inlawrev-2268	25	2	the	the	DET
inlawrev-2268	25	3	absence	absence	NOUN
inlawrev-2268	25	4	of	of	ADP
inlawrev-2268	25	5	the	the	DET
inlawrev-2268	25	6	carryback	carryback	NOUN
inlawrev-2268	25	7	and	and	CCONJ
inlawrev-2268	25	8	carryforward	carryforward	ADJ
inlawrev-2268	25	9	provisions	provision	NOUN
inlawrev-2268	25	10	,	,	PUNCT
inlawrev-2268	25	11	the	the	DET
inlawrev-2268	25	12	taxpayer	taxpayer	NOUN
inlawrev-2268	25	13	with	with	ADP
inlawrev-2268	25	14	relatively	relatively	ADV
inlawrev-2268	25	15	stable	stable	ADJ
inlawrev-2268	25	16	annual	annual	ADJ
inlawrev-2268	25	17	taxable	taxable	ADJ
inlawrev-2268	25	18	income	income	NOUN
inlawrev-2268	25	19	would	would	AUX
inlawrev-2268	25	20	have	have	VERB
inlawrev-2268	25	21	an	an	DET
inlawrev-2268	25	22	advantage	advantage	NOUN
inlawrev-2268	25	23	over	over	ADP
inlawrev-2268	25	24	the	the	DET
inlawrev-2268	25	25	taxpayer	taxpayer	NOUN
inlawrev-2268	25	26	with	with	ADP
inlawrev-2268	25	27	fluctuating	fluctuate	VERB
inlawrev-2268	25	28	taxable	taxable	ADJ
inlawrev-2268	25	29	income	income	NOUN
inlawrev-2268	25	30	and	and	CCONJ
inlawrev-2268	25	31	losses	loss	NOUN
inlawrev-2268	25	32	.	.	PUNCT
inlawrev-2268	26	1	in	in	ADP
inlawrev-2268	26	2	high	high	ADJ
inlawrev-2268	26	3	income	income	NOUN
inlawrev-2268	26	4	years	year	NOUN
inlawrev-2268	26	5	the	the	DET
inlawrev-2268	26	6	latter	latter	ADJ
inlawrev-2268	26	7	would	would	AUX
inlawrev-2268	26	8	be	be	AUX
inlawrev-2268	26	9	in	in	ADP
inlawrev-2268	26	10	a	a	DET
inlawrev-2268	26	11	higher	high	ADJ
inlawrev-2268	26	12	tax	tax	NOUN
inlawrev-2268	26	13	bracket	bracket	NOUN
inlawrev-2268	26	14	,	,	PUNCT
inlawrev-2268	26	15	while	while	SCONJ
inlawrev-2268	26	16	in	in	ADP
inlawrev-2268	26	17	loss	loss	NOUN
inlawrev-2268	26	18	or	or	CCONJ
inlawrev-2268	26	19	no	no	DET
inlawrev-2268	26	20	taxable	taxable	ADJ
inlawrev-2268	26	21	income	income	NOUN
inlawrev-2268	26	22	years	year	NOUN
inlawrev-2268	26	23	,	,	PUNCT
inlawrev-2268	26	24	such	such	DET
inlawrev-2268	26	25	a	a	DET
inlawrev-2268	26	26	taxpayer	taxpayer	NOUN
inlawrev-2268	26	27	would	would	AUX
inlawrev-2268	26	28	be	be	AUX
inlawrev-2268	26	29	without	without	ADP
inlawrev-2268	26	30	any	any	DET
inlawrev-2268	26	31	offsetting	offset	VERB
inlawrev-2268	26	32	tax	tax	NOUN
inlawrev-2268	26	33	benefit	benefit	NOUN
inlawrev-2268	26	34	.	.	PUNCT
inlawrev-2268	27	1	in	in	ADP
inlawrev-2268	27	2	addition	addition	NOUN
inlawrev-2268	27	3	to	to	ADP
inlawrev-2268	27	4	avoiding	avoid	VERB
inlawrev-2268	27	5	the	the	DET
inlawrev-2268	27	6	inequity	inequity	NOUN
inlawrev-2268	27	7	caused	cause	VERB
inlawrev-2268	27	8	by	by	ADP
inlawrev-2268	27	9	a	a	DET
inlawrev-2268	27	10	tax	tax	NOUN
inlawrev-2268	27	11	structure	structure	NOUN
inlawrev-2268	27	12	that	that	PRON
inlawrev-2268	27	13	varied	vary	VERB
inlawrev-2268	27	14	with	with	ADP
inlawrev-2268	27	15	the	the	DET
inlawrev-2268	27	16	type	type	NOUN
inlawrev-2268	27	17	of	of	ADP
inlawrev-2268	27	18	business	business	NOUN
inlawrev-2268	27	19	involved	involve	VERB
inlawrev-2268	27	20	.	.	PUNCT
inlawrev-2268	28	1	congress	congress	PROPN
inlawrev-2268	28	2	also	also	ADV
inlawrev-2268	28	3	intended	intend	VERB
inlawrev-2268	28	4	to	to	PART
inlawrev-2268	28	5	provide	provide	VERB
inlawrev-2268	28	6	liquid	liquid	ADJ
inlawrev-2268	28	7	funds	fund	NOUN
inlawrev-2268	28	8	to	to	ADP
inlawrev-2268	28	9	a	a	DET
inlawrev-2268	28	10	once	once	ADV
inlawrev-2268	28	11	profitable	profitable	ADJ
inlawrev-2268	28	12	taxpayer	taxpayer	NOUN
inlawrev-2268	28	13	currently	currently	ADV
inlawrev-2268	28	14	suffering	suffer	VERB
inlawrev-2268	28	15	net	net	ADJ
inlawrev-2268	28	16	operating	operating	NOUN
inlawrev-2268	28	17	losses	loss	NOUN
inlawrev-2268	28	18	.	.	PUNCT
inlawrev-2268	29	1	this	this	PRON
inlawrev-2268	29	2	is	be	AUX
inlawrev-2268	29	3	accomplished	accomplish	VERB
inlawrev-2268	29	4	by	by	ADP
inlawrev-2268	29	5	allowing	allow	VERB
inlawrev-2268	29	6	the	the	DET
inlawrev-2268	29	7	taxpayer	taxpayer	NOUN
inlawrev-2268	29	8	who	who	PRON
inlawrev-2268	29	9	is	be	AUX
inlawrev-2268	29	10	suffering	suffer	VERB
inlawrev-2268	29	11	economic	economic	ADJ
inlawrev-2268	29	12	reverses	reverse	NOUN
inlawrev-2268	29	13	to	to	PART
inlawrev-2268	29	14	carry	carry	VERB
inlawrev-2268	29	15	back	back	ADP
inlawrev-2268	29	16	current	current	ADJ
inlawrev-2268	29	17	net	net	ADJ
inlawrev-2268	29	18	operating	operating	NOUN
inlawrev-2268	29	19	losses	loss	NOUN
inlawrev-2268	29	20	and	and	CCONJ
inlawrev-2268	29	21	to	to	PART
inlawrev-2268	29	22	offset	offset	VERB
inlawrev-2268	29	23	them	they	PRON
inlawrev-2268	29	24	against	against	ADP
inlawrev-2268	29	25	his	his	PRON
inlawrev-2268	29	26	prior	prior	ADJ
inlawrev-2268	29	27	three	three	NUM
inlawrev-2268	29	28	years	year	NOUN
inlawrev-2268	29	29	'	'	PART
inlawrev-2268	29	30	taxable	taxable	ADJ
inlawrev-2268	29	31	income	income	NOUN
inlawrev-2268	29	32	.	.	PUNCT
inlawrev-2268	30	1	this	this	DET
inlawrev-2268	30	2	results	result	VERB
inlawrev-2268	30	3	in	in	ADP
inlawrev-2268	30	4	a	a	DET
inlawrev-2268	30	5	tax	tax	NOUN
inlawrev-2268	30	6	refund	refund	NOUN
inlawrev-2268	30	7	,	,	PUNCT
inlawrev-2268	30	8	the	the	DET
inlawrev-2268	30	9	proceeds	proceed	NOUN
inlawrev-2268	30	10	of	of	ADP
inlawrev-2268	30	11	which	which	PRON
inlawrev-2268	30	12	can	can	AUX
inlawrev-2268	30	13	be	be	AUX
inlawrev-2268	30	14	used	use	VERB
inlawrev-2268	30	15	to	to	PART
inlawrev-2268	30	16	bolster	bolster	VERB
inlawrev-2268	30	17	the	the	DET
inlawrev-2268	30	18	current	current	ADJ
inlawrev-2268	30	19	operation	operation	NOUN
inlawrev-2268	30	20	.	.	PUNCT
inlawrev-2268	31	1	*	*	PUNCT
inlawrev-2268	31	2	prior	prior	ADV
inlawrev-2268	31	3	to	to	ADP
inlawrev-2268	31	4	1954	1954	NUM
inlawrev-2268	31	5	,	,	PUNCT
inlawrev-2268	31	6	only	only	ADV
inlawrev-2268	31	7	section	section	NOUN
inlawrev-2268	31	8	269	269	NUM
inlawrev-2268	31	9	of	of	ADP
inlawrev-2268	31	10	the	the	DET
inlawrev-2268	31	11	internal	internal	ADJ
inlawrev-2268	31	12	revenue	revenue	NOUN
inlawrev-2268	31	13	code	code	NOUN
inlawrev-2268	31	14	regulated	regulate	VERB
inlawrev-2268	31	15	acquisitions	acquisition	NOUN
inlawrev-2268	31	16	and	and	CCONJ
inlawrev-2268	31	17	reorganizations	reorganization	NOUN
inlawrev-2268	31	18	consummated	consummate	VERB
inlawrev-2268	31	19	to	to	PART
inlawrev-2268	31	20	evade	evade	VERB
inlawrev-2268	31	21	federal	federal	ADJ
inlawrev-2268	31	22	income	income	NOUN
inlawrev-2268	31	23	tax.^	tax.^	NOUN
inlawrev-2268	31	24	in	in	ADP
inlawrev-2268	31	25	order	order	NOUN
inlawrev-2268	31	26	to	to	PART
inlawrev-2268	31	27	disallow	disallow	VERB
inlawrev-2268	31	28	a	a	DET
inlawrev-2268	31	29	net	net	ADJ
inlawrev-2268	31	30	operating	operating	NOUN
inlawrev-2268	31	31	loss	loss	NOUN
inlawrev-2268	31	32	deduction	deduction	NOUN
inlawrev-2268	31	33	acquired	acquire	VERB
inlawrev-2268	31	34	by	by	ADP
inlawrev-2268	31	35	a	a	DET
inlawrev-2268	31	36	profitable	profitable	ADJ
inlawrev-2268	31	37	corporation	corporation	NOUN
inlawrev-2268	31	38	from	from	ADP
inlawrev-2268	31	39	an	an	DET
inlawrev-2268	31	40	unprofitable	unprofitable	ADJ
inlawrev-2268	31	41	business	business	NOUN
inlawrev-2268	31	42	,	,	PUNCT
inlawrev-2268	31	43	the	the	DET
inlawrev-2268	31	44	commissioner	commissioner	NOUN
inlawrev-2268	31	45	was	be	AUX
inlawrev-2268	31	46	required	require	VERB
inlawrev-2268	31	47	to	to	PART
inlawrev-2268	31	48	prove	prove	VERB
inlawrev-2268	31	49	that	that	SCONJ
inlawrev-2268	31	50	tax	tax	NOUN
inlawrev-2268	31	51	avoidance	avoidance	NOUN
inlawrev-2268	31	52	was	be	AUX
inlawrev-2268	31	53	the	the	DET
inlawrev-2268	31	54	"	"	PUNCT
inlawrev-2268	31	55	primary	primary	ADJ
inlawrev-2268	31	56	purpose	purpose	NOUN
inlawrev-2268	31	57	*	*	PUNCT
inlawrev-2268	31	58	'	'	PUNCT
inlawrev-2268	31	59	of	of	ADP
inlawrev-2268	31	60	the	the	DET
inlawrev-2268	31	61	acquisition	acquisition	NOUN
inlawrev-2268	31	62	.	.	PUNCT
inlawrev-2268	32	1	however	however	ADV
inlawrev-2268	32	2	,	,	PUNCT
inlawrev-2268	32	3	the	the	DET
inlawrev-2268	32	4	acquiring	acquire	VERB
inlawrev-2268	32	5	corporation	corporation	NOUN
inlawrev-2268	32	6	could	could	AUX
inlawrev-2268	32	7	usually	usually	ADV
inlawrev-2268	32	8	demonstrate	demonstrate	VERB
inlawrev-2268	32	9	at	at	ADP
inlawrev-2268	32	10	least	least	ADJ
inlawrev-2268	32	11	some	some	PRON
inlawrev-2268	32	12	degree	degree	NOUN
inlawrev-2268	32	13	of	of	ADP
inlawrev-2268	32	14	genuine	genuine	ADJ
inlawrev-2268	32	15	business	business	NOUN
inlawrev-2268	32	16	interest	interest	NOUN
inlawrev-2268	32	17	in	in	ADP
inlawrev-2268	32	18	the	the	DET
inlawrev-2268	32	19	acquired	acquire	VERB
inlawrev-2268	32	20	corporation	corporation	NOUN
inlawrev-2268	32	21	;	;	PUNCT
inlawrev-2268	32	22	therefore	therefore	ADV
inlawrev-2268	32	23	,	,	PUNCT
inlawrev-2268	32	24	the	the	DET
inlawrev-2268	32	25	commissioner	commissioner	NOUN
inlawrev-2268	32	26	rarely	rarely	ADV
inlawrev-2268	32	27	met	meet	VERB
inlawrev-2268	32	28	the	the	DET
inlawrev-2268	32	29	"	"	PUNCT
inlawrev-2268	32	30	primary	primary	ADJ
inlawrev-2268	32	31	purpose	purpose	NOUN
inlawrev-2268	32	32	"	"	PUNCT
inlawrev-2268	32	33	proof	proof	ADJ
inlawrev-2268	32	34	barrier	barrier	NOUN
inlawrev-2268	32	35	.	.	PUNCT
inlawrev-2268	33	1	the	the	DET
inlawrev-2268	33	2	incentive	incentive	NOUN
inlawrev-2268	33	3	to	to	PART
inlawrev-2268	33	4	reduce	reduce	VERB
inlawrev-2268	33	5	taxable	taxable	ADJ
inlawrev-2268	33	6	income	income	NOUN
inlawrev-2268	33	7	by	by	ADP
inlawrev-2268	33	8	purchasing	purchase	VERB
inlawrev-2268	33	9	semirelated	semirelate	VERB
inlawrev-2268	33	10	businesses	business	NOUN
inlawrev-2268	33	11	with	with	ADP
inlawrev-2268	33	12	excessive	excessive	ADJ
inlawrev-2268	33	13	net	net	ADJ
inlawrev-2268	33	14	operating	operating	NOUN
inlawrev-2268	33	15	loss	loss	NOUN
inlawrev-2268	33	16	deductions	deduction	NOUN
inlawrev-2268	33	17	was	be	AUX
inlawrev-2268	33	18	greatly	greatly	ADV
inlawrev-2268	33	19	increased	increase	VERB
inlawrev-2268	33	20	.	.	PUNCT
inlawrev-2268	33	21	'	'	PUNCT
inlawrev-2268	34	1	in	in	ADP
inlawrev-2268	34	2	1954	1954	NUM
inlawrev-2268	34	3	,	,	PUNCT
inlawrev-2268	34	4	congress	congress	PROPN
inlawrev-2268	34	5	recognized	recognize	VERB
inlawrev-2268	34	6	that	that	SCONJ
inlawrev-2268	34	7	the	the	DET
inlawrev-2268	34	8	existing	exist	VERB
inlawrev-2268	34	9	law	law	NOUN
inlawrev-2268	34	10	was	be	AUX
inlawrev-2268	34	11	"	"	PUNCT
inlawrev-2268	34	12	uncertain	uncertain	ADJ
inlawrev-2268	34	13	in	in	ADP
inlawrev-2268	34	14	its	its	PRON
inlawrev-2268	34	15	effects	effect	NOUN
inlawrev-2268	34	16	,	,	PUNCT
inlawrev-2268	34	17	"	"	PUNCT
inlawrev-2268	34	18	and	and	CCONJ
inlawrev-2268	34	19	"	"	PUNCT
inlawrev-2268	34	20	placed	place	VERB
inlawrev-2268	34	21	a	a	DET
inlawrev-2268	34	22	premium	premium	NOUN
inlawrev-2268	34	23	on	on	ADP
inlawrev-2268	34	24	litigation	litigation	NOUN
inlawrev-2268	34	25	and	and	CCONJ
inlawrev-2268	34	26	a	a	DET
inlawrev-2268	34	27	"	"	PUNCT
inlawrev-2268	34	28	h	h	PROPN
inlawrev-2268	34	29	-	-	PUNCT
inlawrev-2268	34	30	r.	r.	PROPN
inlawrev-2268	34	31	rep	rep	PROPN
inlawrev-2268	34	32	.	.	PROPN
inlawrev-2268	34	33	no	no	PROPN
inlawrev-2268	34	34	.	.	NOUN
inlawrev-2268	34	35	1337	1337	NUM
inlawrev-2268	34	36	,	,	PUNCT
inlawrev-2268	34	37	83d	83d	X
inlawrev-2268	34	38	cong	cong	PROPN
inlawrev-2268	34	39	.	.	PROPN
inlawrev-2268	34	40	,	,	PUNCT
inlawrev-2268	34	41	2d	2d	PROPN
inlawrev-2268	34	42	sess	sess	NOUN
inlawrev-2268	34	43	.	.	PUNCT
inlawrev-2268	35	1	27	27	NUM
inlawrev-2268	35	2	,	,	PUNCT
inlawrev-2268	35	3	reprinted	reprint	VERB
inlawrev-2268	35	4	in	in	ADP
inlawrev-2268	35	5	[	[	X
inlawrev-2268	35	6	1954	1954	NUM
inlawrev-2268	35	7	]	]	X
inlawrev-2268	35	8	u.s	u.s	PROPN
inlawrev-2268	35	9	.	.	PROPN
inlawrev-2268	35	10	code	code	PROPN
inlawrev-2268	35	11	cong	cong	PROPN
inlawrev-2268	35	12	.	.	PUNCT
inlawrev-2268	36	1	&	&	CCONJ
inlawrev-2268	36	2	ad	ad	NOUN
inlawrev-2268	36	3	.	.	PUNCT
inlawrev-2268	37	1	news	news	NOUN
inlawrev-2268	37	2	4017	4017	NUM
inlawrev-2268	37	3	,	,	PUNCT
inlawrev-2268	37	4	4052	4052	NUM
inlawrev-2268	38	1	[	[	X
inlawrev-2268	38	2	hereinafter	hereinafter	NOUN
inlawrev-2268	38	3	cited	cite	VERB
inlawrev-2268	38	4	as	as	ADP
inlawrev-2268	38	5	h.r	h.r	PROPN
inlawrev-2268	38	6	.	.	PROPN
inlawrev-2268	38	7	rep	rep	PROPN
inlawrev-2268	38	8	.	.	PROPN
inlawrev-2268	38	9	no	no	PROPN
inlawrev-2268	38	10	.	.	NOUN
inlawrev-2268	38	11	1337	1337	NUM
inlawrev-2268	38	12	]	]	PUNCT
inlawrev-2268	39	1	states	state	NOUN
inlawrev-2268	39	2	:	:	PUNCT
inlawrev-2268	39	3	the	the	DET
inlawrev-2268	39	4	longer	long	ADJ
inlawrev-2268	39	5	period	period	NOUN
inlawrev-2268	39	6	for	for	ADP
inlawrev-2268	39	7	averaging	averaging	NOUN
inlawrev-2268	39	8	will	will	AUX
inlawrev-2268	39	9	improve	improve	VERB
inlawrev-2268	39	10	the	the	DET
inlawrev-2268	39	11	equity	equity	NOUN
inlawrev-2268	39	12	of	of	ADP
inlawrev-2268	39	13	the	the	DET
inlawrev-2268	39	14	tax	tax	NOUN
inlawrev-2268	39	15	system	system	NOUN
inlawrev-2268	39	16	as	as	ADP
inlawrev-2268	39	17	between	between	ADP
inlawrev-2268	39	18	businesses	business	NOUN
inlawrev-2268	39	19	with	with	ADP
inlawrev-2268	39	20	fluctuating	fluctuate	VERB
inlawrev-2268	39	21	income	income	NOUN
inlawrev-2268	39	22	and	and	CCONJ
inlawrev-2268	39	23	those	those	PRON
inlawrev-2268	39	24	with	with	ADP
inlawrev-2268	39	25	comparatively	comparatively	ADV
inlawrev-2268	39	26	stable	stable	ADJ
inlawrev-2268	39	27	incomes	income	NOUN
inlawrev-2268	39	28	,	,	PUNCT
inlawrev-2268	39	29	and	and	CCONJ
inlawrev-2268	39	30	will	will	AUX
inlawrev-2268	39	31	be	be	AUX
inlawrev-2268	39	32	particularly	particularly	ADV
inlawrev-2268	39	33	helpful	helpful	ADJ
inlawrev-2268	39	34	to	to	ADP
inlawrev-2268	39	35	the	the	DET
inlawrev-2268	39	36	riskier	risky	ADJ
inlawrev-2268	39	37	types	type	NOUN
inlawrev-2268	39	38	of	of	ADP
inlawrev-2268	39	39	enterprises	enterprise	NOUN
inlawrev-2268	39	40	which	which	PRON
inlawrev-2268	39	41	encounter	encounter	VERB
inlawrev-2268	39	42	marked	mark	VERB
inlawrev-2268	39	43	variations	variation	NOUN
inlawrev-2268	39	44	in	in	ADP
inlawrev-2268	39	45	profitability	profitability	NOUN
inlawrev-2268	39	46	.	.	PUNCT
inlawrev-2268	40	1	the	the	DET
inlawrev-2268	40	2	additional	additional	ADJ
inlawrev-2268	40	3	year	year	NOUN
inlawrev-2268	40	4	for	for	ADP
inlawrev-2268	40	5	the	the	DET
inlawrev-2268	40	6	carryback	carryback	NOUN
inlawrev-2268	40	7	also	also	ADV
inlawrev-2268	40	8	increases	increase	VERB
inlawrev-2268	40	9	the	the	DET
inlawrev-2268	40	10	liquid	liquid	ADJ
inlawrev-2268	40	11	funds	fund	NOUN
inlawrev-2268	40	12	available	available	ADJ
inlawrev-2268	40	13	for	for	ADP
inlawrev-2268	40	14	a	a	DET
inlawrev-2268	40	15	business	business	NOUN
inlawrev-2268	40	16	experiencing	experience	VERB
inlawrev-2268	40	17	economic	economic	ADJ
inlawrev-2268	40	18	reverses	reverse	NOUN
inlawrev-2268	40	19	.	.	PUNCT
inlawrev-2268	41	1	your	your	PRON
inlawrev-2268	41	2	committee	committee	NOUN
inlawrev-2268	41	3	has	have	AUX
inlawrev-2268	41	4	also	also	ADV
inlawrev-2268	41	5	made	make	VERB
inlawrev-2268	41	6	changes	change	NOUN
inlawrev-2268	41	7	.	.	PUNCT
inlawrev-2268	41	8	.	.	PUNCT
inlawrev-2268	41	9	.	.	PUNCT
inlawrev-2268	42	1	[	[	X
inlawrev-2268	42	2	i]n	i]n	NOUN
inlawrev-2268	42	3	order	order	NOUN
inlawrev-2268	42	4	to	to	PART
inlawrev-2268	42	5	lessen	lessen	VERB
inlawrev-2268	42	6	the	the	DET
inlawrev-2268	42	7	differences	difference	NOUN
inlawrev-2268	42	8	in	in	ADP
inlawrev-2268	42	9	tax	tax	NOUN
inlawrev-2268	42	10	treatment	treatment	NOUN
inlawrev-2268	42	11	of	of	ADP
inlawrev-2268	42	12	firms	firm	NOUN
inlawrev-2268	42	13	with	with	ADP
inlawrev-2268	42	14	fluctuating	fluctuate	VERB
inlawrev-2268	42	15	and	and	CCONJ
inlawrev-2268	42	16	those	those	PRON
inlawrev-2268	42	17	with	with	ADP
inlawrev-2268	42	18	stable	stable	ADJ
inlawrev-2268	42	19	incomes	income	NOUN
inlawrev-2268	42	20	.	.	PUNCT
inlawrev-2268	43	1	'	'	PUNCT
inlawrev-2268	43	2	i.r.c	i.r.c	NOUN
inlawrev-2268	43	3	.	.	PUNCT
inlawrev-2268	44	1	§	§	PROPN
inlawrev-2268	44	2	269	269	NUM
inlawrev-2268	44	3	.	.	PUNCT
inlawrev-2268	44	4	•see	•see	NOUN
inlawrev-2268	44	5	,	,	PUNCT
inlawrev-2268	44	6	e.g	e.g	PROPN
inlawrev-2268	44	7	..	..	PROPN
inlawrev-2268	44	8	mill	mill	PROPN
inlawrev-2268	44	9	ridge	ridge	PROPN
inlawrev-2268	44	10	coal	coal	PROPN
inlawrev-2268	44	11	co.	co.	PROPN
inlawrev-2268	44	12	v.	v.	ADP
inlawrev-2268	44	13	patterson	patterson	PROPN
inlawrev-2268	44	14	,	,	PUNCT
inlawrev-2268	44	15	264	264	NUM
inlawrev-2268	44	16	f.2d	f.2d	NOUN
inlawrev-2268	44	17	713	713	NUM
inlawrev-2268	44	18	(	(	PUNCT
inlawrev-2268	44	19	5th	5th	ADJ
inlawrev-2268	44	20	cir	cir	NOUN
inlawrev-2268	44	21	.	.	PUNCT
inlawrev-2268	44	22	)	)	PUNCT
inlawrev-2268	44	23	,	,	PUNCT
inlawrev-2268	44	24	cert	cert	NOUN
inlawrev-2268	44	25	,	,	PUNCT
inlawrev-2268	44	26	denied	deny	VERB
inlawrev-2268	44	27	,	,	PUNCT
inlawrev-2268	44	28	361	361	NUM
inlawrev-2268	44	29	u.s	u.s	PROPN
inlawrev-2268	44	30	.	.	PROPN
inlawrev-2268	44	31	816	816	NUM
inlawrev-2268	44	32	(	(	PUNCT
inlawrev-2268	44	33	1959	1959	NUM
inlawrev-2268	44	34	)	)	PUNCT
inlawrev-2268	44	35	.	.	PUNCT
inlawrev-2268	45	1	see	see	VERB
inlawrev-2268	45	2	also	also	ADV
inlawrev-2268	45	3	gregory	gregory	PROPN
inlawrev-2268	45	4	v.	v.	ADP
inlawrev-2268	45	5	helvering	helvering	PROPN
inlawrev-2268	45	6	,	,	PUNCT
inlawrev-2268	45	7	293	293	NUM
inlawrev-2268	45	8	u.s	u.s	PROPN
inlawrev-2268	45	9	.	.	PROPN
inlawrev-2268	45	10	465	465	NUM
inlawrev-2268	45	11	(	(	PUNCT
inlawrev-2268	45	12	1935	1935	NUM
inlawrev-2268	45	13	)	)	PUNCT
inlawrev-2268	45	14	.	.	PUNCT
inlawrev-2268	46	1	1977	1977	NUM
inlawrev-2268	46	2	]	]	PUNCT
inlawrev-2268	46	3	corporate	corporate	ADJ
inlawrev-2268	46	4	transactions	transaction	NOUN
inlawrev-2268	46	5	981	981	NUM
inlawrev-2268	46	6	damper	damper	NOUN
inlawrev-2268	46	7	on	on	ADP
inlawrev-2268	46	8	valid	valid	ADJ
inlawrev-2268	46	9	business	business	NOUN
inlawrev-2268	46	10	transactions	transaction	NOUN
inlawrev-2268	46	11	.	.	PUNCT
inlawrev-2268	47	1	"^	"^	PUNCT
inlawrev-2268	48	1	in	in	ADP
inlawrev-2268	48	2	response	response	NOUN
inlawrev-2268	48	3	to	to	ADP
inlawrev-2268	48	4	this	this	DET
inlawrev-2268	48	5	problem	problem	NOUN
inlawrev-2268	48	6	,	,	PUNCT
inlawrev-2268	48	7	congress	congress	PROPN
inlawrev-2268	48	8	promulgated	promulgate	VERB
inlawrev-2268	48	9	special	special	ADJ
inlawrev-2268	48	10	rules	rule	NOUN
inlawrev-2268	48	11	to	to	PART
inlawrev-2268	48	12	govern	govern	VERB
inlawrev-2268	48	13	net	net	ADJ
inlawrev-2268	48	14	operating	operating	NOUN
inlawrev-2268	48	15	loss	loss	NOUN
inlawrev-2268	48	16	carryover	carryover	NOUN
inlawrev-2268	48	17	and	and	CCONJ
inlawrev-2268	48	18	carryback	carryback	NOUN
inlawrev-2268	48	19	provisions	provision	NOUN
inlawrev-2268	48	20	,	,	PUNCT
inlawrev-2268	48	21	to	to	PART
inlawrev-2268	48	22	achieve	achieve	VERB
inlawrev-2268	48	23	the	the	DET
inlawrev-2268	48	24	highest	high	ADJ
inlawrev-2268	48	25	degree	degree	NOUN
inlawrev-2268	48	26	of	of	ADP
inlawrev-2268	48	27	objectivity	objectivity	NOUN
inlawrev-2268	48	28	possible	possible	ADJ
inlawrev-2268	48	29	and	and	CCONJ
inlawrev-2268	48	30	to	to	PART
inlawrev-2268	48	31	thereby	thereby	ADV
inlawrev-2268	48	32	eliminate	eliminate	VERB
inlawrev-2268	48	33	the	the	DET
inlawrev-2268	48	34	uncertainty	uncertainty	NOUN
inlawrev-2268	48	35	of	of	ADP
inlawrev-2268	48	36	section	section	NOUN
inlawrev-2268	48	37	269	269	NUM
inlawrev-2268	48	38	.	.	PUNCT
inlawrev-2268	48	39	*	*	PUNCT
inlawrev-2268	49	1	the	the	DET
inlawrev-2268	49	2	1954	1954	NUM
inlawrev-2268	49	3	internal	internal	ADJ
inlawrev-2268	49	4	revenue	revenue	NOUN
inlawrev-2268	49	5	code	code	NOUN
inlawrev-2268	49	6	provided	provide	VERB
inlawrev-2268	49	7	the	the	DET
inlawrev-2268	49	8	mechanism	mechanism	NOUN
inlawrev-2268	49	9	for	for	SCONJ
inlawrev-2268	49	10	congress	congress	PROPN
inlawrev-2268	49	11	to	to	PART
inlawrev-2268	49	12	carry	carry	VERB
inlawrev-2268	49	13	out	out	ADP
inlawrev-2268	49	14	such	such	ADJ
inlawrev-2268	49	15	intent	intent	NOUN
inlawrev-2268	49	16	:	:	PUNCT
inlawrev-2268	49	17	section	section	NOUN
inlawrev-2268	49	18	382	382	NUM
inlawrev-2268	49	19	specifically	specifically	ADV
inlawrev-2268	49	20	dealt	deal	VERB
inlawrev-2268	49	21	with	with	ADP
inlawrev-2268	49	22	the	the	DET
inlawrev-2268	49	23	availability	availability	NOUN
inlawrev-2268	49	24	of	of	ADP
inlawrev-2268	49	25	net	net	ADJ
inlawrev-2268	49	26	operating	operating	NOUN
inlawrev-2268	49	27	loss	loss	NOUN
inlawrev-2268	49	28	carryovers	carryover	NOUN
inlawrev-2268	49	29	in	in	ADP
inlawrev-2268	49	30	corporate	corporate	ADJ
inlawrev-2268	49	31	purchase	purchase	NOUN
inlawrev-2268	49	32	transactions	transaction	NOUN
inlawrev-2268	49	33	.	.	PUNCT
inlawrev-2268	50	1	this	this	DET
inlawrev-2268	50	2	section	section	NOUN
inlawrev-2268	50	3	sets	set	VERB
inlawrev-2268	50	4	forth	forth	ADP
inlawrev-2268	50	5	two	two	NUM
inlawrev-2268	50	6	objective	objective	ADJ
inlawrev-2268	50	7	limitations	limitation	NOUN
inlawrev-2268	50	8	.	.	PUNCT
inlawrev-2268	51	1	the	the	DET
inlawrev-2268	51	2	acquiring	acquire	VERB
inlawrev-2268	51	3	corporation	corporation	NOUN
inlawrev-2268	51	4	's	's	PART
inlawrev-2268	51	5	claim	claim	NOUN
inlawrev-2268	51	6	for	for	ADP
inlawrev-2268	51	7	the	the	DET
inlawrev-2268	51	8	purchased	purchase	VERB
inlawrev-2268	51	9	net	net	ADJ
inlawrev-2268	51	10	operating	operating	NOUN
inlawrev-2268	51	11	loss	loss	NOUN
inlawrev-2268	51	12	carryover	carryover	NOUN
inlawrev-2268	51	13	will	will	AUX
inlawrev-2268	51	14	be	be	AUX
inlawrev-2268	51	15	disallowed	disallow	VERB
inlawrev-2268	51	16	only	only	ADV
inlawrev-2268	51	17	if	if	SCONJ
inlawrev-2268	51	18	both	both	PRON
inlawrev-2268	51	19	of	of	ADP
inlawrev-2268	51	20	the	the	DET
inlawrev-2268	51	21	following	follow	VERB
inlawrev-2268	51	22	limitations	limitation	NOUN
inlawrev-2268	51	23	apply	apply	VERB
inlawrev-2268	51	24	:	:	PUNCT
inlawrev-2268	51	25	(	(	PUNCT
inlawrev-2268	51	26	1	1	X
inlawrev-2268	51	27	)	)	PUNCT
inlawrev-2268	51	28	the	the	DET
inlawrev-2268	51	29	acquired	acquire	VERB
inlawrev-2268	51	30	corporation	corporation	NOUN
inlawrev-2268	51	31	's	's	PART
inlawrev-2268	51	32	ten	ten	NUM
inlawrev-2268	51	33	largest	large	ADJ
inlawrev-2268	51	34	stockholders	stockholder	NOUN
inlawrev-2268	51	35	own	own	VERB
inlawrev-2268	51	36	fifty	fifty	NUM
inlawrev-2268	51	37	percentage	percentage	NOUN
inlawrev-2268	51	38	points	point	NOUN
inlawrev-2268	51	39	more	more	ADJ
inlawrev-2268	51	40	of	of	ADP
inlawrev-2268	51	41	the	the	DET
inlawrev-2268	51	42	acquiring	acquire	VERB
inlawrev-2268	51	43	corporation	corporation	NOUN
inlawrev-2268	51	44	's	's	PART
inlawrev-2268	51	45	outstanding	outstanding	ADJ
inlawrev-2268	51	46	stock	stock	NOUN
inlawrev-2268	51	47	after	after	ADP
inlawrev-2268	51	48	the	the	DET
inlawrev-2268	51	49	acquisition	acquisition	NOUN
inlawrev-2268	51	50	than	than	SCONJ
inlawrev-2268	51	51	they	they	PRON
inlawrev-2268	51	52	had	have	AUX
inlawrev-2268	51	53	owned	own	VERB
inlawrev-2268	51	54	prior	prior	ADV
inlawrev-2268	51	55	to	to	ADP
inlawrev-2268	51	56	the	the	DET
inlawrev-2268	51	57	change	change	NOUN
inlawrev-2268	51	58	in	in	ADP
inlawrev-2268	51	59	ownership	ownership	NOUN
inlawrev-2268	51	60	(	(	PUNCT
inlawrev-2268	51	61	based	base	VERB
inlawrev-2268	51	62	on	on	ADP
inlawrev-2268	51	63	total	total	ADJ
inlawrev-2268	51	64	fair	fair	ADJ
inlawrev-2268	51	65	market	market	NOUN
inlawrev-2268	51	66	value	value	NOUN
inlawrev-2268	51	67	)	)	PUNCT
inlawrev-2268	51	68	,	,	PUNCT
inlawrev-2268	51	69	"	"	PUNCT
inlawrev-2268	51	70	and	and	CCONJ
inlawrev-2268	51	71	(	(	PUNCT
inlawrev-2268	51	72	2	2	X
inlawrev-2268	51	73	)	)	PUNCT
inlawrev-2268	51	74	the	the	DET
inlawrev-2268	51	75	acquired	acquire	VERB
inlawrev-2268	51	76	corporation	corporation	NOUN
inlawrev-2268	51	77	has	have	AUX
inlawrev-2268	51	78	not	not	PART
inlawrev-2268	51	79	continued	continue	VERB
inlawrev-2268	51	80	to	to	PART
inlawrev-2268	51	81	'	'	PUNCT
inlawrev-2268	51	82	h.r	h.r	PROPN
inlawrev-2268	51	83	.	.	PROPN
inlawrev-2268	51	84	rep	rep	PROPN
inlawrev-2268	51	85	.	.	PROPN
inlawrev-2268	51	86	no	no	PROPN
inlawrev-2268	51	87	.	.	NOUN
inlawrev-2268	51	88	1337	1337	NUM
inlawrev-2268	51	89	,	,	PUNCT
inlawrev-2268	51	90	supra	supra	PROPN
inlawrev-2268	51	91	note	note	NOUN
inlawrev-2268	51	92	3	3	NUM
inlawrev-2268	51	93	,	,	PUNCT
inlawrev-2268	51	94	at	at	ADP
inlawrev-2268	51	95	41	41	NUM
inlawrev-2268	51	96	-	-	SYM
inlawrev-2268	51	97	42	42	NUM
inlawrev-2268	51	98	.	.	PUNCT
inlawrev-2268	52	1	"	"	PUNCT
inlawrev-2268	52	2	this	this	DET
inlawrev-2268	52	3	provision	provision	NOUN
inlawrev-2268	52	4	has	have	AUX
inlawrev-2268	52	5	proved	prove	VERB
inlawrev-2268	52	6	ineffectual	ineffectual	ADJ
inlawrev-2268	52	7	,	,	PUNCT
inlawrev-2268	52	8	however	however	ADV
inlawrev-2268	52	9	,	,	PUNCT
inlawrev-2268	52	10	because	because	SCONJ
inlawrev-2268	52	11	of	of	ADP
inlawrev-2268	52	12	the	the	DET
inlawrev-2268	52	13	necessity	necessity	NOUN
inlawrev-2268	52	14	of	of	ADP
inlawrev-2268	52	15	proving	prove	VERB
inlawrev-2268	52	16	that	that	DET
inlawrev-2268	52	17	avoidance	avoidance	NOUN
inlawrev-2268	52	18	was	be	AUX
inlawrev-2268	52	19	the	the	DET
inlawrev-2268	52	20	primary	primary	ADJ
inlawrev-2268	52	21	purpose	purpose	NOUN
inlawrev-2268	52	22	of	of	ADP
inlawrev-2268	52	23	the	the	DET
inlawrev-2268	52	24	transaction	transaction	NOUN
inlawrev-2268	52	25	.	.	PUNCT
inlawrev-2268	53	1	it	it	PRON
inlawrev-2268	53	2	has	have	AUX
inlawrev-2268	53	3	also	also	ADV
inlawrev-2268	53	4	been	be	AUX
inlawrev-2268	53	5	so	so	ADV
inlawrev-2268	53	6	uncertain	uncertain	ADJ
inlawrev-2268	53	7	in	in	ADP
inlawrev-2268	53	8	its	its	PRON
inlawrev-2268	53	9	effects	effect	NOUN
inlawrev-2268	53	10	as	as	ADP
inlawrev-2268	53	11	to	to	PART
inlawrev-2268	53	12	place	place	VERB
inlawrev-2268	53	13	a	a	DET
inlawrev-2268	53	14	premium	premium	NOUN
inlawrev-2268	53	15	on	on	ADP
inlawrev-2268	53	16	litigation	litigation	NOUN
inlawrev-2268	53	17	and	and	CCONJ
inlawrev-2268	53	18	a	a	DET
inlawrev-2268	53	19	damper	damper	NOUN
inlawrev-2268	53	20	on	on	ADP
inlawrev-2268	53	21	valid	valid	ADJ
inlawrev-2268	53	22	business	business	NOUN
inlawrev-2268	53	23	transactions	transaction	NOUN
inlawrev-2268	53	24	.	.	PUNCT
inlawrev-2268	53	25	"	"	PUNCT
inlawrev-2268	54	1	i	i	PRON
inlawrev-2268	54	2	d.	d.	PROPN
inlawrev-2268	54	3	see	see	VERB
inlawrev-2268	54	4	,	,	PUNCT
inlawrev-2268	54	5	e.g.	e.g.	ADV
inlawrev-2268	54	6	,	,	PUNCT
inlawrev-2268	54	7	scroll	scroll	PROPN
inlawrev-2268	54	8	,	,	PUNCT
inlawrev-2268	54	9	inc	inc	PROPN
inlawrev-2268	54	10	.	.	PROPN
inlawrev-2268	55	1	v.	v.	PROPN
inlawrev-2268	55	2	comm'r	comm'r	PROPN
inlawrev-2268	55	3	,	,	PUNCT
inlawrev-2268	55	4	447	447	NUM
inlawrev-2268	55	5	f.2d	f.2d	NOUN
inlawrev-2268	55	6	612	612	NUM
inlawrev-2268	55	7	(	(	PUNCT
inlawrev-2268	55	8	5th	5th	ADJ
inlawrev-2268	55	9	cir	cir	NOUN
inlawrev-2268	55	10	.	.	PROPN
inlawrev-2268	55	11	1971	1971	NUM
inlawrev-2268	55	12	)	)	PUNCT
inlawrev-2268	56	1	;	;	PUNCT
inlawrev-2268	57	1	younker	younker	NOUN
inlawrev-2268	57	2	bros	bros	PROPN
inlawrev-2268	57	3	.	.	PROPN
inlawrev-2268	58	1	v.	v.	PROPN
inlawrev-2268	58	2	united	united	PROPN
inlawrev-2268	58	3	states	states	PROPN
inlawrev-2268	58	4	,	,	PUNCT
inlawrev-2268	58	5	318	318	NUM
inlawrev-2268	58	6	f.	f.	PROPN
inlawrev-2268	58	7	supp	supp	PROPN
inlawrev-2268	58	8	.	.	PUNCT
inlawrev-2268	59	1	202	202	NUM
inlawrev-2268	59	2	(	(	PUNCT
inlawrev-2268	59	3	s.d	s.d	PROPN
inlawrev-2268	59	4	.	.	PROPN
inlawrev-2268	59	5	iowa	iowa	PROPN
inlawrev-2268	59	6	1970	1970	NUM
inlawrev-2268	59	7	)	)	PUNCT
inlawrev-2268	59	8	;	;	PUNCT
inlawrev-2268	59	9	d'arcy	d'arcy	PROPN
inlawrev-2268	59	10	-	-	PUNCT
inlawrev-2268	59	11	macmanus	macmanus	PROPN
inlawrev-2268	59	12	&	&	CCONJ
inlawrev-2268	59	13	masius	masius	PROPN
inlawrev-2268	59	14	,	,	PUNCT
inlawrev-2268	59	15	inc	inc	PROPN
inlawrev-2268	59	16	.	.	PROPN
inlawrev-2268	60	1	v.	v.	PROPN
inlawrev-2268	60	2	comm'r	comm'r	PROPN
inlawrev-2268	60	3	,	,	PUNCT
inlawrev-2268	60	4	63	63	NUM
inlawrev-2268	60	5	t.c	t.c	PROPN
inlawrev-2268	60	6	.	.	PROPN
inlawrev-2268	60	7	440	440	NUM
inlawrev-2268	60	8	(	(	PUNCT
inlawrev-2268	60	9	1975	1975	NUM
inlawrev-2268	60	10	)	)	PUNCT
inlawrev-2268	60	11	;	;	PUNCT
inlawrev-2268	60	12	stange	stange	PROPN
inlawrev-2268	60	13	co.	co.	PROPN
inlawrev-2268	60	14	v.	v.	ADP
inlawrev-2268	60	15	comm'r	comm'r	PROPN
inlawrev-2268	60	16	,	,	PUNCT
inlawrev-2268	60	17	36	36	NUM
inlawrev-2268	60	18	t.c.m	t.c.m	NOUN
inlawrev-2268	60	19	.	.	PUNCT
inlawrev-2268	61	1	(	(	PUNCT
inlawrev-2268	61	2	cch	cch	NOUN
inlawrev-2268	61	3	)	)	PUNCT
inlawrev-2268	61	4	31	31	NUM
inlawrev-2268	61	5	(	(	PUNCT
inlawrev-2268	61	6	1977	1977	NUM
inlawrev-2268	61	7	)	)	PUNCT
inlawrev-2268	61	8	;	;	PUNCT
inlawrev-2268	61	9	key	key	PROPN
inlawrev-2268	61	10	buick	buick	PROPN
inlawrev-2268	61	11	co.	co.	PROPN
inlawrev-2268	61	12	v.	v.	ADP
inlawrev-2268	61	13	comm'r	comm'r	PROPN
inlawrev-2268	61	14	,	,	PUNCT
inlawrev-2268	61	15	35	35	NUM
inlawrev-2268	61	16	t.c.m	t.c.m	NOUN
inlawrev-2268	61	17	.	.	PUNCT
inlawrev-2268	62	1	(	(	PUNCT
inlawrev-2268	62	2	cch	cch	NOUN
inlawrev-2268	62	3	)	)	PUNCT
inlawrev-2268	62	4	1359	1359	NUM
inlawrev-2268	62	5	(	(	PUNCT
inlawrev-2268	62	6	1976	1976	NUM
inlawrev-2268	62	7	)	)	PUNCT
inlawrev-2268	62	8	.	.	PUNCT
inlawrev-2268	63	1	"	"	PUNCT
inlawrev-2268	63	2	h.r	h.r	PROPN
inlawrev-2268	63	3	.	.	PROPN
inlawrev-2268	63	4	rep	rep	PROPN
inlawrev-2268	63	5	.	.	PROPN
inlawrev-2268	63	6	no	no	PROPN
inlawrev-2268	63	7	.	.	NOUN
inlawrev-2268	63	8	1337	1337	NUM
inlawrev-2268	63	9	,	,	PUNCT
inlawrev-2268	63	10	supra	supra	PROPN
inlawrev-2268	63	11	note	note	NOUN
inlawrev-2268	63	12	3	3	NUM
inlawrev-2268	63	13	,	,	PUNCT
inlawrev-2268	63	14	at	at	ADP
inlawrev-2268	63	15	42	42	NUM
inlawrev-2268	63	16	.	.	PUNCT
inlawrev-2268	64	1	•i.r.c	•i.r.c	PROPN
inlawrev-2268	64	2	.	.	PUNCT
inlawrev-2268	65	1	§	§	PROPN
inlawrev-2268	65	2	382(a	382(a	PROPN
inlawrev-2268	65	3	)	)	PUNCT
inlawrev-2268	65	4	(	(	PUNCT
inlawrev-2268	65	5	1954	1954	NUM
inlawrev-2268	65	6	)	)	PUNCT
inlawrev-2268	65	7	(	(	PUNCT
inlawrev-2268	65	8	amended	amend	VERB
inlawrev-2268	65	9	1976	1976	NUM
inlawrev-2268	65	10	)	)	PUNCT
inlawrev-2268	65	11	.	.	PUNCT
inlawrev-2268	66	1	section	section	PROPN
inlawrev-2268	66	2	382(a	382(a	PROPN
inlawrev-2268	66	3	)	)	PUNCT
inlawrev-2268	66	4	states	state	VERB
inlawrev-2268	66	5	the	the	DET
inlawrev-2268	66	6	following	following	NOUN
inlawrev-2268	66	7	:	:	PUNCT
inlawrev-2268	66	8	(	(	PUNCT
inlawrev-2268	66	9	a	a	X
inlawrev-2268	66	10	)	)	PUNCT
inlawrev-2268	66	11	purchase	purchase	NOUN
inlawrev-2268	66	12	of	of	ADP
inlawrev-2268	66	13	a	a	DET
inlawrev-2268	66	14	corporation	corporation	NOUN
inlawrev-2268	66	15	and	and	CCONJ
inlawrev-2268	66	16	change	change	NOUN
inlawrev-2268	66	17	in	in	ADP
inlawrev-2268	66	18	its	its	PRON
inlawrev-2268	66	19	trade	trade	NOUN
inlawrev-2268	66	20	or	or	CCONJ
inlawrev-2268	66	21	business	business	NOUN
inlawrev-2268	66	22	.	.	PUNCT
inlawrev-2268	67	1	—	—	PUNCT
inlawrev-2268	67	2	(	(	PUNCT
inlawrev-2268	67	3	1	1	X
inlawrev-2268	67	4	)	)	PUNCT
inlawrev-2268	67	5	in	in	ADP
inlawrev-2268	67	6	general	general	ADJ
inlawrev-2268	67	7	.	.	PUNCT
inlawrev-2268	68	1	—	—	PUNCT
inlawrev-2268	68	2	if	if	SCONJ
inlawrev-2268	68	3	,	,	PUNCT
inlawrev-2268	68	4	at	at	ADP
inlawrev-2268	68	5	the	the	DET
inlawrev-2268	68	6	end	end	NOUN
inlawrev-2268	68	7	of	of	ADP
inlawrev-2268	68	8	a	a	DET
inlawrev-2268	68	9	taxable	taxable	ADJ
inlawrev-2268	68	10	year	year	NOUN
inlawrev-2268	68	11	of	of	ADP
inlawrev-2268	68	12	a	a	DET
inlawrev-2268	68	13	corporation	corporation	NOUN
inlawrev-2268	68	14	—	—	PUNCT
inlawrev-2268	68	15	(	(	PUNCT
inlawrev-2268	68	16	a	a	X
inlawrev-2268	68	17	)	)	PUNCT
inlawrev-2268	68	18	any	any	DET
inlawrev-2268	68	19	one	one	NUM
inlawrev-2268	68	20	or	or	CCONJ
inlawrev-2268	68	21	more	more	ADJ
inlawrev-2268	68	22	of	of	ADP
inlawrev-2268	68	23	those	those	DET
inlawrev-2268	68	24	persons	person	NOUN
inlawrev-2268	68	25	described	describe	VERB
inlawrev-2268	68	26	in	in	ADP
inlawrev-2268	68	27	paragraph	paragraph	NOUN
inlawrev-2268	68	28	(	(	PUNCT
inlawrev-2268	68	29	2	2	NUM
inlawrev-2268	68	30	)	)	PUNCT
inlawrev-2268	68	31	own	own	VERB
inlawrev-2268	68	32	a	a	DET
inlawrev-2268	68	33	percentage	percentage	NOUN
inlawrev-2268	68	34	of	of	ADP
inlawrev-2268	68	35	the	the	DET
inlawrev-2268	68	36	total	total	ADJ
inlawrev-2268	68	37	fair	fair	ADJ
inlawrev-2268	68	38	market	market	NOUN
inlawrev-2268	68	39	value	value	NOUN
inlawrev-2268	68	40	of	of	ADP
inlawrev-2268	68	41	the	the	DET
inlawrev-2268	68	42	outstanding	outstanding	ADJ
inlawrev-2268	68	43	stock	stock	NOUN
inlawrev-2268	68	44	of	of	ADP
inlawrev-2268	68	45	such	such	ADJ
inlawrev-2268	68	46	corporation	corporation	NOUN
inlawrev-2268	68	47	which	which	PRON
inlawrev-2268	68	48	is	be	AUX
inlawrev-2268	68	49	at	at	ADP
inlawrev-2268	68	50	least	least	ADJ
inlawrev-2268	68	51	50	50	NUM
inlawrev-2268	68	52	percentage	percentage	NOUN
inlawrev-2268	68	53	points	point	NOUN
inlawrev-2268	68	54	more	more	ADJ
inlawrev-2268	68	55	than	than	ADP
inlawrev-2268	68	56	such	such	ADJ
inlawrev-2268	68	57	person	person	NOUN
inlawrev-2268	68	58	or	or	CCONJ
inlawrev-2268	68	59	persons	person	NOUN
inlawrev-2268	68	60	owned	own	VERB
inlawrev-2268	68	61	at	at	ADP
inlawrev-2268	68	62	—	—	PUNCT
inlawrev-2268	68	63	(	(	PUNCT
inlawrev-2268	68	64	i	i	NOUN
inlawrev-2268	68	65	)	)	PUNCT
inlawrev-2268	68	66	the	the	DET
inlawrev-2268	68	67	beginning	beginning	NOUN
inlawrev-2268	68	68	of	of	ADP
inlawrev-2268	68	69	such	such	ADJ
inlawrev-2268	68	70	taxable	taxable	ADJ
inlawrev-2268	68	71	year	year	NOUN
inlawrev-2268	68	72	,	,	PUNCT
inlawrev-2268	68	73	or	or	CCONJ
inlawrev-2268	68	74	(	(	PUNCT
inlawrev-2268	68	75	ii	ii	NOUN
inlawrev-2268	68	76	)	)	PUNCT
inlawrev-2268	68	77	the	the	DET
inlawrev-2268	68	78	beginning	beginning	NOUN
inlawrev-2268	68	79	of	of	ADP
inlawrev-2268	68	80	the	the	DET
inlawrev-2268	68	81	prior	prior	ADJ
inlawrev-2268	68	82	taxable	taxable	ADJ
inlawrev-2268	68	83	year	year	NOUN
inlawrev-2268	68	84	,	,	PUNCT
inlawrev-2268	68	85	(	(	PUNCT
inlawrev-2268	68	86	b	b	X
inlawrev-2268	68	87	)	)	PUNCT
inlawrev-2268	68	88	the	the	DET
inlawrev-2268	68	89	increase	increase	NOUN
inlawrev-2268	68	90	in	in	ADP
inlawrev-2268	68	91	percentage	percentage	NOUN
inlawrev-2268	68	92	points	point	NOUN
inlawrev-2268	68	93	at	at	ADP
inlawrev-2268	68	94	the	the	DET
inlawrev-2268	68	95	end	end	NOUN
inlawrev-2268	68	96	of	of	ADP
inlawrev-2268	68	97	such	such	ADJ
inlawrev-2268	68	98	taxable	taxable	ADJ
inlawrev-2268	68	99	year	year	NOUN
inlawrev-2268	68	100	is	be	AUX
inlawrev-2268	68	101	attributable	attributable	ADJ
inlawrev-2268	68	102	to	to	ADP
inlawrev-2268	68	103	—	—	PUNCT
inlawrev-2268	68	104	(	(	PUNCT
inlawrev-2268	68	105	i	i	NOUN
inlawrev-2268	68	106	)	)	PUNCT
inlawrev-2268	68	107	a	a	DET
inlawrev-2268	68	108	purchase	purchase	NOUN
inlawrev-2268	68	109	by	by	ADP
inlawrev-2268	68	110	such	such	ADJ
inlawrev-2268	68	111	person	person	NOUN
inlawrev-2268	68	112	or	or	CCONJ
inlawrev-2268	68	113	persons	person	NOUN
inlawrev-2268	68	114	of	of	ADP
inlawrev-2268	68	115	such	such	ADJ
inlawrev-2268	68	116	stock	stock	NOUN
inlawrev-2268	68	117	,	,	PUNCT
inlawrev-2268	68	118	the	the	DET
inlawrev-2268	68	119	stock	stock	NOUN
inlawrev-2268	68	120	of	of	ADP
inlawrev-2268	68	121	another	another	DET
inlawrev-2268	68	122	corporation	corporation	NOUN
inlawrev-2268	68	123	owning	own	VERB
inlawrev-2268	68	124	stock	stock	NOUN
inlawrev-2268	68	125	in	in	ADP
inlawrev-2268	68	126	such	such	ADJ
inlawrev-2268	68	127	corporation	corporation	NOUN
inlawrev-2268	68	128	,	,	PUNCT
inlawrev-2268	68	129	or	or	CCONJ
inlawrev-2268	68	130	an	an	DET
inlawrev-2268	68	131	interest	interest	NOUN
inlawrev-2268	68	132	in	in	ADP
inlawrev-2268	68	133	a	a	DET
inlawrev-2268	68	134	partnership	partnership	NOUN
inlawrev-2268	68	135	or	or	CCONJ
inlawrev-2268	68	136	trust	trust	NOUN
inlawrev-2268	68	137	owning	own	VERB
inlawrev-2268	68	138	stock	stock	NOUN
inlawrev-2268	68	139	in	in	ADP
inlawrev-2268	68	140	such	such	ADJ
inlawrev-2268	68	141	corporation	corporation	NOUN
inlawrev-2268	68	142	,	,	PUNCT
inlawrev-2268	68	143	or	or	CCONJ
inlawrev-2268	68	144	(	(	PUNCT
inlawrev-2268	68	145	ii	ii	NOUN
inlawrev-2268	68	146	)	)	PUNCT
inlawrev-2268	68	147	a	a	DET
inlawrev-2268	68	148	decrease	decrease	NOUN
inlawrev-2268	68	149	in	in	ADP
inlawrev-2268	68	150	the	the	DET
inlawrev-2268	68	151	amount	amount	NOUN
inlawrev-2268	68	152	of	of	ADP
inlawrev-2268	68	153	such	such	ADJ
inlawrev-2268	68	154	stock	stock	NOUN
inlawrev-2268	68	155	outstanding	outstanding	ADJ
inlawrev-2268	68	156	or	or	CCONJ
inlawrev-2268	68	157	the	the	DET
inlawrev-2268	68	158	amount	amount	NOUN
inlawrev-2268	68	159	of	of	ADP
inlawrev-2268	68	160	stock	stock	NOUN
inlawrev-2268	68	161	outstanding	outstanding	ADJ
inlawrev-2268	68	162	of	of	ADP
inlawrev-2268	68	163	another	another	DET
inlawrev-2268	68	164	corporation	corporation	NOUN
inlawrev-2268	68	165	owning	own	VERB
inlawrev-2268	68	166	stock	stock	NOUN
inlawrev-2268	68	167	in	in	ADP
inlawrev-2268	68	168	such	such	ADJ
inlawrev-2268	68	169	corporation	corporation	NOUN
inlawrev-2268	68	170	,	,	PUNCT
inlawrev-2268	68	171	except	except	SCONJ
inlawrev-2268	68	172	a	a	DET
inlawrev-2268	68	173	decrease	decrease	NOUN
inlawrev-2268	68	174	resulting	result	VERB
inlawrev-2268	68	175	from	from	ADP
inlawrev-2268	68	176	a	a	DET
inlawrev-2268	68	177	redemption	redemption	NOUN
inlawrev-2268	68	178	to	to	PART
inlawrev-2268	68	179	pay	pay	VERB
inlawrev-2268	68	180	death	death	NOUN
inlawrev-2268	68	181	taxes	taxis	NOUN
inlawrev-2268	68	182	to	to	PART
inlawrev-2268	68	183	which	which	PRON
inlawrev-2268	68	184	section	section	NOUN
inlawrev-2268	68	185	303	303	NUM
inlawrev-2268	68	186	applies	apply	VERB
inlawrev-2268	68	187	,	,	PUNCT
inlawrev-2268	68	188	and	and	CCONJ
inlawrev-2268	68	189	(	(	PUNCT
inlawrev-2268	68	190	c	c	X
inlawrev-2268	68	191	)	)	PUNCT
inlawrev-2268	68	192	such	such	ADJ
inlawrev-2268	68	193	corporation	corporation	NOUN
inlawrev-2268	68	194	has	have	AUX
inlawrev-2268	68	195	not	not	PART
inlawrev-2268	68	196	continued	continue	VERB
inlawrev-2268	68	197	to	to	PART
inlawrev-2268	68	198	carry	carry	VERB
inlawrev-2268	68	199	on	on	ADP
inlawrev-2268	68	200	a	a	DET
inlawrev-2268	68	201	trade	trade	NOUN
inlawrev-2268	68	202	or	or	CCONJ
inlawrev-2268	68	203	business	business	NOUN
inlawrev-2268	68	204	substantially	substantially	ADV
inlawrev-2268	68	205	the	the	DET
inlawrev-2268	68	206	same	same	ADJ
inlawrev-2268	68	207	as	as	ADP
inlawrev-2268	68	208	that	that	PRON
inlawrev-2268	68	209	conducted	conduct	VERB
inlawrev-2268	68	210	before	before	ADP
inlawrev-2268	68	211	any	any	DET
inlawrev-2268	68	212	change	change	NOUN
inlawrev-2268	68	213	in	in	ADP
inlawrev-2268	68	214	the	the	DET
inlawrev-2268	68	215	percentage	percentage	NOUN
inlawrev-2268	68	216	ownership	ownership	NOUN
inlawrev-2268	68	217	of	of	ADP
inlawrev-2268	68	218	the	the	DET
inlawrev-2268	68	219	fair	fair	ADJ
inlawrev-2268	68	220	market	market	NOUN
inlawrev-2268	68	221	value	value	NOUN
inlawrev-2268	68	222	of	of	ADP
inlawrev-2268	68	223	such	such	ADJ
inlawrev-2268	68	224	stock	stock	NOUN
inlawrev-2268	68	225	,	,	PUNCT
inlawrev-2268	68	226	the	the	DET
inlawrev-2268	68	227	net	net	ADJ
inlawrev-2268	68	228	operating	operating	NOUN
inlawrev-2268	68	229	loss	loss	NOUN
inlawrev-2268	68	230	carryovers	carryover	NOUN
inlawrev-2268	68	231	,	,	PUNCT
inlawrev-2268	68	232	if	if	SCONJ
inlawrev-2268	68	233	any	any	PRON
inlawrev-2268	68	234	,	,	PUNCT
inlawrev-2268	68	235	from	from	ADP
inlawrev-2268	68	236	prior	prior	ADJ
inlawrev-2268	68	237	taxable	taxable	ADJ
inlawrev-2268	68	238	years	year	NOUN
inlawrev-2268	68	239	of	of	ADP
inlawrev-2268	68	240	such	such	ADJ
inlawrev-2268	68	241	corporation	corporation	NOUN
inlawrev-2268	68	242	to	to	ADP
inlawrev-2268	68	243	such	such	ADJ
inlawrev-2268	68	244	taxable	taxable	ADJ
inlawrev-2268	68	245	year	year	NOUN
inlawrev-2268	68	246	and	and	CCONJ
inlawrev-2268	68	247	subsequent	subsequent	ADJ
inlawrev-2268	68	248	taxable	taxable	ADJ
inlawrev-2268	68	249	years	year	NOUN
inlawrev-2268	68	250	shall	shall	AUX
inlawrev-2268	68	251	not	not	PART
inlawrev-2268	68	252	be	be	AUX
inlawrev-2268	68	253	included	include	VERB
inlawrev-2268	68	254	in	in	ADP
inlawrev-2268	68	255	the	the	DET
inlawrev-2268	68	256	net	net	ADJ
inlawrev-2268	68	257	operating	operating	NOUN
inlawrev-2268	68	258	loss	loss	NOUN
inlawrev-2268	68	259	deduction	deduction	NOUN
inlawrev-2268	68	260	for	for	ADP
inlawrev-2268	68	261	such	such	ADJ
inlawrev-2268	68	262	taxable	taxable	ADJ
inlawrev-2268	68	263	year	year	NOUN
inlawrev-2268	68	264	and	and	CCONJ
inlawrev-2268	68	265	subsequent	subsequent	ADJ
inlawrev-2268	68	266	taxable	taxable	ADJ
inlawrev-2268	68	267	years	year	NOUN
inlawrev-2268	68	268	.	.	PUNCT
inlawrev-2268	69	1	982	982	NUM
inlawrev-2268	69	2	indiana	indiana	PROPN
inlawrev-2268	69	3	lawreview	lawreview	PROPN
inlawrev-2268	69	4	[	[	X
inlawrev-2268	69	5	vol	vol	NOUN
inlawrev-2268	69	6	.	.	NOUN
inlawrev-2268	69	7	10:979	10:979	NUM
inlawrev-2268	69	8	carry	carry	VERB
inlawrev-2268	69	9	on	on	ADP
inlawrev-2268	69	10	a	a	DET
inlawrev-2268	69	11	trade	trade	NOUN
inlawrev-2268	69	12	or	or	CCONJ
inlawrev-2268	69	13	business	business	NOUN
inlawrev-2268	69	14	substantially	substantially	ADV
inlawrev-2268	69	15	the	the	DET
inlawrev-2268	69	16	same	same	ADJ
inlawrev-2268	69	17	as	as	ADP
inlawrev-2268	69	18	that	that	PRON
inlawrev-2268	69	19	conducted	conduct	VERB
inlawrev-2268	69	20	before	before	ADP
inlawrev-2268	69	21	any	any	DET
inlawrev-2268	69	22	change	change	NOUN
inlawrev-2268	69	23	in	in	ADP
inlawrev-2268	69	24	the	the	DET
inlawrev-2268	69	25	percentage	percentage	NOUN
inlawrev-2268	69	26	ownership	ownership	NOUN
inlawrev-2268	69	27	of	of	ADP
inlawrev-2268	69	28	such	such	ADJ
inlawrev-2268	69	29	stock/	stock/	NUM
inlawrev-2268	69	30	*	*	NOUN
inlawrev-2268	69	31	'	'	PUNCT
inlawrev-2268	69	32	as	as	SCONJ
inlawrev-2268	69	33	treasury	treasury	NOUN
inlawrev-2268	69	34	regulation	regulation	NOUN
inlawrev-2268	69	35	examples	example	NOUN
inlawrev-2268	69	36	indicate	indicate	VERB
inlawrev-2268	69	37	,	,	PUNCT
inlawrev-2268	69	38	the	the	DET
inlawrev-2268	69	39	fifty	fifty	NUM
inlawrev-2268	69	40	percentage	percentage	NOUN
inlawrev-2268	69	41	point	point	NOUN
inlawrev-2268	69	42	standard	standard	NOUN
inlawrev-2268	69	43	is	be	AUX
inlawrev-2268	69	44	primarily	primarily	ADV
inlawrev-2268	69	45	a	a	DET
inlawrev-2268	69	46	mechanical	mechanical	ADJ
inlawrev-2268	69	47	and	and	CCONJ
inlawrev-2268	69	48	objective	objective	ADJ
inlawrev-2268	69	49	test	test	NOUN
inlawrev-2268	69	50	.	.	PUNCT
inlawrev-2268	69	51	"	"	PUNCT
inlawrev-2268	70	1	in	in	ADP
inlawrev-2268	70	2	contrast	contrast	NOUN
inlawrev-2268	70	3	,	,	PUNCT
inlawrev-2268	70	4	however	however	ADV
inlawrev-2268	70	5	,	,	PUNCT
inlawrev-2268	70	6	the	the	DET
inlawrev-2268	70	7	continuity	continuity	NOUN
inlawrev-2268	70	8	of	of	ADP
inlawrev-2268	70	9	business	business	NOUN
inlawrev-2268	70	10	test	test	NOUN
inlawrev-2268	70	11	has	have	AUX
inlawrev-2268	70	12	been	be	AUX
inlawrev-2268	70	13	a	a	DET
inlawrev-2268	70	14	frequent	frequent	ADJ
inlawrev-2268	70	15	source	source	NOUN
inlawrev-2268	70	16	of	of	ADP
inlawrev-2268	70	17	litigation	litigation	NOUN
inlawrev-2268	70	18	.	.	PUNCT
inlawrev-2268	71	1	the	the	DET
inlawrev-2268	71	2	basic	basic	ADJ
inlawrev-2268	71	3	question	question	NOUN
inlawrev-2268	71	4	is	be	AUX
inlawrev-2268	71	5	whether	whether	SCONJ
inlawrev-2268	71	6	the	the	DET
inlawrev-2268	71	7	acquiring	acquire	VERB
inlawrev-2268	71	8	corporation	corporation	NOUN
inlawrev-2268	71	9	can	can	AUX
inlawrev-2268	71	10	utilize	utilize	VERB
inlawrev-2268	71	11	previously	previously	ADV
inlawrev-2268	71	12	incurred	incur	VERB
inlawrev-2268	71	13	net	net	ADJ
inlawrev-2268	71	14	operation	operation	NOUN
inlawrev-2268	71	15	loss	loss	NOUN
inlawrev-2268	71	16	carryover	carryover	NOUN
inlawrev-2268	71	17	benefits	benefit	NOUN
inlawrev-2268	71	18	of	of	ADP
inlawrev-2268	71	19	the	the	DET
inlawrev-2268	71	20	acquired	acquire	VERB
inlawrev-2268	71	21	corporation	corporation	NOUN
inlawrev-2268	71	22	.	.	PUNCT
inlawrev-2268	72	1	this	this	DET
inlawrev-2268	72	2	problem	problem	NOUN
inlawrev-2268	72	3	commonly	commonly	ADV
inlawrev-2268	72	4	arises	arise	VERB
inlawrev-2268	72	5	when	when	SCONJ
inlawrev-2268	72	6	the	the	DET
inlawrev-2268	72	7	acquired	acquire	VERB
inlawrev-2268	72	8	corporation	corporation	NOUN
inlawrev-2268	72	9	operates	operate	VERB
inlawrev-2268	72	10	a	a	DET
inlawrev-2268	72	11	business	business	NOUN
inlawrev-2268	72	12	entirely	entirely	ADV
inlawrev-2268	72	13	different	different	ADJ
inlawrev-2268	72	14	from	from	ADP
inlawrev-2268	72	15	that	that	PRON
inlawrev-2268	72	16	of	of	ADP
inlawrev-2268	72	17	the	the	DET
inlawrev-2268	72	18	acquiring	acquire	VERB
inlawrev-2268	72	19	corporation	corporation	NOUN
inlawrev-2268	72	20	but	but	CCONJ
inlawrev-2268	72	21	is	be	AUX
inlawrev-2268	72	22	then	then	ADV
inlawrev-2268	72	23	changed	change	VERB
inlawrev-2268	72	24	after	after	ADP
inlawrev-2268	72	25	the	the	DET
inlawrev-2268	72	26	purchase.^^	purchase.^^	NUM
inlawrev-2268	72	27	(	(	PUNCT
inlawrev-2268	72	28	2	2	NUM
inlawrev-2268	72	29	)	)	PUNCT
inlawrev-2268	72	30	description	description	NOUN
inlawrev-2268	72	31	of	of	ADP
inlawrev-2268	72	32	person	person	NOUN
inlawrev-2268	72	33	or	or	CCONJ
inlawrev-2268	72	34	persons	person	NOUN
inlawrev-2268	72	35	.	.	PUNCT
inlawrev-2268	73	1	—	—	PUNCT
inlawrev-2268	73	2	the	the	DET
inlawrev-2268	73	3	person	person	NOUN
inlawrev-2268	73	4	or	or	CCONJ
inlawrev-2268	73	5	persons	person	NOUN
inlawrev-2268	73	6	referred	refer	VERB
inlawrev-2268	73	7	to	to	ADP
inlawrev-2268	73	8	in	in	ADP
inlawrev-2268	73	9	paragraph	paragraph	NOUN
inlawrev-2268	73	10	(	(	PUNCT
inlawrev-2268	73	11	1	1	X
inlawrev-2268	73	12	)	)	PUNCT
inlawrev-2268	73	13	shall	shall	AUX
inlawrev-2268	73	14	be	be	AUX
inlawrev-2268	73	15	the	the	DET
inlawrev-2268	73	16	10	10	NUM
inlawrev-2268	73	17	persons	person	NOUN
inlawrev-2268	73	18	(	(	PUNCT
inlawrev-2268	73	19	or	or	CCONJ
inlawrev-2268	73	20	such	such	ADJ
inlawrev-2268	73	21	lesser	less	ADJ
inlawrev-2268	73	22	number	number	NOUN
inlawrev-2268	73	23	as	as	SCONJ
inlawrev-2268	73	24	there	there	PRON
inlawrev-2268	73	25	are	be	VERB
inlawrev-2268	73	26	persons	person	NOUN
inlawrev-2268	73	27	owning	own	VERB
inlawrev-2268	73	28	the	the	DET
inlawrev-2268	73	29	outstanding	outstanding	ADJ
inlawrev-2268	73	30	stock	stock	NOUN
inlawrev-2268	73	31	at	at	ADP
inlawrev-2268	73	32	the	the	DET
inlawrev-2268	73	33	end	end	NOUN
inlawrev-2268	73	34	of	of	ADP
inlawrev-2268	73	35	such	such	ADJ
inlawrev-2268	73	36	taxable	taxable	ADJ
inlawrev-2268	73	37	year	year	NOUN
inlawrev-2268	73	38	)	)	PUNCT
inlawrev-2268	73	39	who	who	PRON
inlawrev-2268	73	40	own	own	VERB
inlawrev-2268	73	41	the	the	DET
inlawrev-2268	73	42	greatest	great	ADJ
inlawrev-2268	73	43	percentage	percentage	NOUN
inlawrev-2268	73	44	of	of	ADP
inlawrev-2268	73	45	the	the	DET
inlawrev-2268	73	46	fair	fair	ADJ
inlawrev-2268	73	47	market	market	NOUN
inlawrev-2268	73	48	value	value	NOUN
inlawrev-2268	73	49	of	of	ADP
inlawrev-2268	73	50	such	such	ADJ
inlawrev-2268	73	51	stock	stock	NOUN
inlawrev-2268	73	52	at	at	ADP
inlawrev-2268	73	53	the	the	DET
inlawrev-2268	73	54	end	end	NOUN
inlawrev-2268	73	55	of	of	ADP
inlawrev-2268	73	56	such	such	ADJ
inlawrev-2268	73	57	taxable	taxable	ADJ
inlawrev-2268	73	58	year	year	NOUN
inlawrev-2268	73	59	;	;	PUNCT
inlawrev-2268	73	60	except	except	SCONJ
inlawrev-2268	73	61	that	that	SCONJ
inlawrev-2268	73	62	,	,	PUNCT
inlawrev-2268	73	63	if	if	SCONJ
inlawrev-2268	73	64	any	any	DET
inlawrev-2268	73	65	other	other	ADJ
inlawrev-2268	73	66	person	person	NOUN
inlawrev-2268	73	67	owns	own	VERB
inlawrev-2268	73	68	the	the	DET
inlawrev-2268	73	69	same	same	ADJ
inlawrev-2268	73	70	percentage	percentage	NOUN
inlawrev-2268	73	71	of	of	ADP
inlawrev-2268	73	72	such	such	ADJ
inlawrev-2268	73	73	stock	stock	NOUN
inlawrev-2268	73	74	at	at	ADP
inlawrev-2268	73	75	such	such	ADJ
inlawrev-2268	73	76	time	time	NOUN
inlawrev-2268	73	77	as	as	SCONJ
inlawrev-2268	73	78	is	be	AUX
inlawrev-2268	73	79	owned	own	VERB
inlawrev-2268	73	80	by	by	ADP
inlawrev-2268	73	81	one	one	NUM
inlawrev-2268	73	82	of	of	ADP
inlawrev-2268	73	83	the	the	DET
inlawrev-2268	73	84	10	10	NUM
inlawrev-2268	73	85	persons	person	NOUN
inlawrev-2268	73	86	,	,	PUNCT
inlawrev-2268	73	87	such	such	ADJ
inlawrev-2268	73	88	person	person	NOUN
inlawrev-2268	73	89	shall	shall	AUX
inlawrev-2268	73	90	also	also	ADV
inlawrev-2268	73	91	be	be	AUX
inlawrev-2268	73	92	included	include	VERB
inlawrev-2268	73	93	.	.	PUNCT
inlawrev-2268	74	1	if	if	SCONJ
inlawrev-2268	74	2	any	any	PRON
inlawrev-2268	74	3	of	of	ADP
inlawrev-2268	74	4	the	the	DET
inlawrev-2268	74	5	persons	person	NOUN
inlawrev-2268	74	6	are	be	AUX
inlawrev-2268	74	7	so	so	ADV
inlawrev-2268	74	8	related	related	ADJ
inlawrev-2268	74	9	that	that	SCONJ
inlawrev-2268	74	10	such	such	ADJ
inlawrev-2268	74	11	stock	stock	NOUN
inlawrev-2268	74	12	owned	own	VERB
inlawrev-2268	74	13	by	by	ADP
inlawrev-2268	74	14	one	one	NUM
inlawrev-2268	74	15	is	be	AUX
inlawrev-2268	74	16	attributed	attribute	VERB
inlawrev-2268	74	17	to	to	ADP
inlawrev-2268	74	18	the	the	DET
inlawrev-2268	74	19	other	other	ADJ
inlawrev-2268	74	20	under	under	ADP
inlawrev-2268	74	21	the	the	DET
inlawrev-2268	74	22	rules	rule	NOUN
inlawrev-2268	74	23	specified	specify	VERB
inlawrev-2268	74	24	in	in	ADP
inlawrev-2268	74	25	paragraph	paragraph	NOUN
inlawrev-2268	74	26	(	(	PUNCT
inlawrev-2268	74	27	3	3	NUM
inlawrev-2268	74	28	)	)	PUNCT
inlawrev-2268	74	29	,	,	PUNCT
inlawrev-2268	74	30	such	such	ADJ
inlawrev-2268	74	31	person	person	NOUN
inlawrev-2268	74	32	shall	shall	AUX
inlawrev-2268	74	33	be	be	AUX
inlawrev-2268	74	34	considered	consider	VERB
inlawrev-2268	74	35	as	as	ADP
inlawrev-2268	74	36	only	only	ADV
inlawrev-2268	74	37	one	one	NUM
inlawrev-2268	74	38	person	person	NOUN
inlawrev-2268	74	39	solely	solely	ADV
inlawrev-2268	74	40	for	for	ADP
inlawrev-2268	74	41	the	the	DET
inlawrev-2268	74	42	purpose	purpose	NOUN
inlawrev-2268	74	43	of	of	ADP
inlawrev-2268	74	44	selecting	select	VERB
inlawrev-2268	74	45	the	the	DET
inlawrev-2268	74	46	10	10	NUM
inlawrev-2268	74	47	persons	person	NOUN
inlawrev-2268	74	48	(	(	PUNCT
inlawrev-2268	74	49	more	more	ADJ
inlawrev-2268	74	50	or	or	CCONJ
inlawrev-2268	74	51	less	less	ADJ
inlawrev-2268	74	52	)	)	PUNCT
inlawrev-2268	74	53	who	who	PRON
inlawrev-2268	74	54	own	own	VERB
inlawrev-2268	74	55	the	the	DET
inlawrev-2268	74	56	greatest	great	ADJ
inlawrev-2268	74	57	percentage	percentage	NOUN
inlawrev-2268	74	58	of	of	ADP
inlawrev-2268	74	59	the	the	DET
inlawrev-2268	74	60	fair	fair	ADJ
inlawrev-2268	74	61	market	market	NOUN
inlawrev-2268	74	62	value	value	NOUN
inlawrev-2268	74	63	of	of	ADP
inlawrev-2268	74	64	such	such	ADJ
inlawrev-2268	74	65	outstanding	outstanding	ADJ
inlawrev-2268	74	66	stock	stock	NOUN
inlawrev-2268	74	67	.	.	PUNCT
inlawrev-2268	75	1	(	(	PUNCT
inlawrev-2268	75	2	3	3	X
inlawrev-2268	75	3	)	)	PUNCT
inlawrev-2268	75	4	attribution	attribution	NOUN
inlawrev-2268	75	5	of	of	ADP
inlawrev-2268	75	6	ownership	ownership	NOUN
inlawrev-2268	75	7	.	.	PUNCT
inlawrev-2268	76	1	—	—	PUNCT
inlawrev-2268	76	2	section	section	NOUN
inlawrev-2268	76	3	318	318	NUM
inlawrev-2268	76	4	(	(	PUNCT
inlawrev-2268	76	5	relating	relate	VERB
inlawrev-2268	76	6	to	to	ADP
inlawrev-2268	76	7	constructive	constructive	ADJ
inlawrev-2268	76	8	ownership	ownership	NOUN
inlawrev-2268	76	9	of	of	ADP
inlawrev-2268	76	10	stock	stock	NOUN
inlawrev-2268	76	11	)	)	PUNCT
inlawrev-2268	76	12	shall	shall	AUX
inlawrev-2268	76	13	apply	apply	VERB
inlawrev-2268	76	14	in	in	ADP
inlawrev-2268	76	15	determining	determine	VERB
inlawrev-2268	76	16	the	the	DET
inlawrev-2268	76	17	ownership	ownership	NOUN
inlawrev-2268	76	18	of	of	ADP
inlawrev-2268	76	19	stock	stock	NOUN
inlawrev-2268	76	20	,	,	PUNCT
inlawrev-2268	76	21	except	except	SCONJ
inlawrev-2268	76	22	that	that	DET
inlawrev-2268	76	23	sections	section	NOUN
inlawrev-2268	76	24	318(a)(2)(c	318(a)(2)(c	NUM
inlawrev-2268	76	25	)	)	PUNCT
inlawrev-2268	76	26	and	and	CCONJ
inlawrev-2268	76	27	318(a)(3)(c	318(a)(3)(c	NUM
inlawrev-2268	76	28	)	)	PUNCT
inlawrev-2268	76	29	shall	shall	AUX
inlawrev-2268	76	30	be	be	AUX
inlawrev-2268	76	31	applied	apply	VERB
inlawrev-2268	76	32	without	without	ADP
inlawrev-2268	76	33	regard	regard	NOUN
inlawrev-2268	76	34	to	to	ADP
inlawrev-2268	76	35	the	the	DET
inlawrev-2268	76	36	50	50	NUM
inlawrev-2268	76	37	percent	percent	NOUN
inlawrev-2268	76	38	limitation	limitation	NOUN
inlawrev-2268	76	39	contained	contain	VERB
inlawrev-2268	76	40	therein	therein	ADV
inlawrev-2268	76	41	.	.	PUNCT
inlawrev-2268	77	1	(	(	PUNCT
inlawrev-2268	77	2	4	4	X
inlawrev-2268	77	3	)	)	PUNCT
inlawrev-2268	77	4	definition	definition	NOUN
inlawrev-2268	77	5	of	of	ADP
inlawrev-2268	77	6	purchase	purchase	NOUN
inlawrev-2268	77	7	.	.	PUNCT
inlawrev-2268	78	1	—	—	PUNCT
inlawrev-2268	78	2	for	for	ADP
inlawrev-2268	78	3	purposes	purpose	NOUN
inlawrev-2268	78	4	of	of	ADP
inlawrev-2268	78	5	this	this	DET
inlawrev-2268	78	6	subsection	subsection	NOUN
inlawrev-2268	78	7	,	,	PUNCT
inlawrev-2268	78	8	the	the	DET
inlawrev-2268	78	9	term	term	NOUN
inlawrev-2268	78	10	"	"	PUNCT
inlawrev-2268	78	11	purchase	purchase	NOUN
inlawrev-2268	78	12	"	"	PUNCT
inlawrev-2268	78	13	means	mean	VERB
inlawrev-2268	78	14	the	the	DET
inlawrev-2268	78	15	acquisition	acquisition	NOUN
inlawrev-2268	78	16	of	of	ADP
inlawrev-2268	78	17	stock	stock	NOUN
inlawrev-2268	78	18	,	,	PUNCT
inlawrev-2268	78	19	the	the	DET
inlawrev-2268	78	20	basis	basis	NOUN
inlawrev-2268	78	21	of	of	ADP
inlawrev-2268	78	22	which	which	PRON
inlawrev-2268	78	23	is	be	AUX
inlawrev-2268	78	24	determined	determine	VERB
inlawrev-2268	78	25	solely	solely	ADV
inlawrev-2268	78	26	by	by	ADP
inlawrev-2268	78	27	reference	reference	NOUN
inlawrev-2268	78	28	to	to	ADP
inlawrev-2268	78	29	its	its	PRON
inlawrev-2268	78	30	cost	cost	NOUN
inlawrev-2268	78	31	to	to	ADP
inlawrev-2268	78	32	the	the	DET
inlawrev-2268	78	33	holder	holder	NOUN
inlawrev-2268	78	34	thereof	thereof	ADV
inlawrev-2268	78	35	,	,	PUNCT
inlawrev-2268	78	36	in	in	ADP
inlawrev-2268	78	37	a	a	DET
inlawrev-2268	78	38	transaction	transaction	NOUN
inlawrev-2268	78	39	from	from	ADP
inlawrev-2268	78	40	a	a	DET
inlawrev-2268	78	41	person	person	NOUN
inlawrev-2268	78	42	or	or	CCONJ
inlawrev-2268	78	43	persons	person	NOUN
inlawrev-2268	78	44	other	other	ADJ
inlawrev-2268	78	45	than	than	ADP
inlawrev-2268	78	46	the	the	DET
inlawrev-2268	78	47	person	person	NOUN
inlawrev-2268	78	48	or	or	CCONJ
inlawrev-2268	78	49	persons	person	NOUN
inlawrev-2268	78	50	the	the	DET
inlawrev-2268	78	51	ownership	ownership	NOUN
inlawrev-2268	78	52	of	of	ADP
inlawrev-2268	78	53	whose	whose	DET
inlawrev-2268	78	54	stock	stock	NOUN
inlawrev-2268	78	55	would	would	AUX
inlawrev-2268	78	56	be	be	AUX
inlawrev-2268	78	57	attributed	attribute	VERB
inlawrev-2268	78	58	to	to	ADP
inlawrev-2268	78	59	the	the	DET
inlawrev-2268	78	60	holder	holder	NOUN
inlawrev-2268	78	61	by	by	ADP
inlawrev-2268	78	62	application	application	NOUN
inlawrev-2268	78	63	of	of	ADP
inlawrev-2268	78	64	paragraph	paragraph	NOUN
inlawrev-2268	78	65	(	(	PUNCT
inlawrev-2268	78	66	3	3	NUM
inlawrev-2268	78	67	)	)	PUNCT
inlawrev-2268	78	68	.	.	PUNCT
inlawrev-2268	79	1	"	"	PUNCT
inlawrev-2268	79	2	i	i	PRON
inlawrev-2268	79	3	d.	d.	PROPN
inlawrev-2268	79	4	§	§	PROPN
inlawrev-2268	79	5	382(a)(1)(c	382(a)(1)(c	PROPN
inlawrev-2268	79	6	)	)	PUNCT
inlawrev-2268	79	7	(	(	PUNCT
inlawrev-2268	79	8	1954	1954	NUM
inlawrev-2268	79	9	)	)	PUNCT
inlawrev-2268	79	10	(	(	PUNCT
inlawrev-2268	79	11	repealed	repeal	VERB
inlawrev-2268	79	12	1976	1976	NUM
inlawrev-2268	79	13	)	)	PUNCT
inlawrev-2268	79	14	.	.	PUNCT
inlawrev-2268	80	1	"	"	PUNCT
inlawrev-2268	80	2	see	see	VERB
inlawrev-2268	80	3	treas	treas	PROPN
inlawrev-2268	80	4	.	.	PUNCT
inlawrev-2268	81	1	reg	reg	PROPN
inlawrev-2268	81	2	.	.	PUNCT
inlawrev-2268	82	1	§	§	PROPN
inlawrev-2268	82	2	1.382(a)-l(d)(4	1.382(a)-l(d)(4	NUM
inlawrev-2268	82	3	)	)	PUNCT
inlawrev-2268	82	4	,	,	PUNCT
inlawrev-2268	82	5	examples	example	NOUN
inlawrev-2268	82	6	(	(	PUNCT
inlawrev-2268	82	7	1	1	NUM
inlawrev-2268	82	8	)	)	PUNCT
inlawrev-2268	82	9	,	,	PUNCT
inlawrev-2268	82	10	(	(	PUNCT
inlawrev-2268	82	11	2	2	X
inlawrev-2268	82	12	)	)	PUNCT
inlawrev-2268	82	13	(	(	PUNCT
inlawrev-2268	82	14	1962	1962	NUM
inlawrev-2268	82	15	)	)	PUNCT
inlawrev-2268	82	16	.	.	PUNCT
inlawrev-2268	83	1	"	"	PUNCT
inlawrev-2268	83	2	the	the	DET
inlawrev-2268	83	3	tax	tax	NOUN
inlawrev-2268	83	4	reform	reform	PROPN
inlawrev-2268	83	5	act	act	NOUN
inlawrev-2268	83	6	of	of	ADP
inlawrev-2268	83	7	1976	1976	NUM
inlawrev-2268	83	8	deletes	delete	VERB
inlawrev-2268	83	9	the	the	DET
inlawrev-2268	83	10	continuity	continuity	NOUN
inlawrev-2268	83	11	of	of	ADP
inlawrev-2268	83	12	business	business	NOUN
inlawrev-2268	83	13	requirement	requirement	NOUN
inlawrev-2268	83	14	of	of	ADP
inlawrev-2268	83	15	§	§	PROPN
inlawrev-2268	83	16	382(a)(1)(c	382(a)(1)(c	PROPN
inlawrev-2268	83	17	)	)	PUNCT
inlawrev-2268	83	18	for	for	ADP
inlawrev-2268	83	19	purchase	purchase	NOUN
inlawrev-2268	83	20	transactions	transaction	NOUN
inlawrev-2268	83	21	.	.	PUNCT
inlawrev-2268	84	1	instead	instead	ADV
inlawrev-2268	84	2	,	,	PUNCT
inlawrev-2268	84	3	only	only	ADV
inlawrev-2268	84	4	the	the	DET
inlawrev-2268	84	5	change	change	NOUN
inlawrev-2268	84	6	of	of	ADP
inlawrev-2268	84	7	ownership	ownership	NOUN
inlawrev-2268	84	8	rule	rule	NOUN
inlawrev-2268	84	9	applies	applie	NOUN
inlawrev-2268	84	10	,	,	PUNCT
inlawrev-2268	84	11	which	which	PRON
inlawrev-2268	84	12	was	be	AUX
inlawrev-2268	84	13	increased	increase	VERB
inlawrev-2268	84	14	to	to	ADP
inlawrev-2268	84	15	sixty	sixty	NUM
inlawrev-2268	84	16	as	as	SCONJ
inlawrev-2268	84	17	opposed	oppose	VERB
inlawrev-2268	84	18	to	to	ADP
inlawrev-2268	84	19	fifty	fifty	NUM
inlawrev-2268	84	20	percentage	percentage	NOUN
inlawrev-2268	84	21	points	point	NOUN
inlawrev-2268	84	22	,	,	PUNCT
inlawrev-2268	84	23	as	as	ADP
inlawrev-2268	84	24	under	under	ADP
inlawrev-2268	84	25	the	the	DET
inlawrev-2268	84	26	1954	1954	NUM
inlawrev-2268	84	27	version	version	NOUN
inlawrev-2268	84	28	.	.	PUNCT
inlawrev-2268	85	1	furthermore	furthermore	ADV
inlawrev-2268	85	2	,	,	PUNCT
inlawrev-2268	85	3	if	if	SCONJ
inlawrev-2268	85	4	this	this	DET
inlawrev-2268	85	5	ownership	ownership	NOUN
inlawrev-2268	85	6	requirement	requirement	NOUN
inlawrev-2268	85	7	is	be	AUX
inlawrev-2268	85	8	not	not	PART
inlawrev-2268	85	9	met	meet	VERB
inlawrev-2268	85	10	,	,	PUNCT
inlawrev-2268	85	11	the	the	DET
inlawrev-2268	85	12	net	net	ADJ
inlawrev-2268	85	13	operating	operating	NOUN
inlawrev-2268	85	14	loss	loss	NOUN
inlawrev-2268	85	15	carryover	carryover	NOUN
inlawrev-2268	85	16	is	be	AUX
inlawrev-2268	85	17	not	not	PART
inlawrev-2268	85	18	automatically	automatically	ADV
inlawrev-2268	85	19	disallowed	disallow	VERB
inlawrev-2268	85	20	.	.	PUNCT
inlawrev-2268	86	1	for	for	ADP
inlawrev-2268	86	2	each	each	DET
inlawrev-2268	86	3	percentage	percentage	NOUN
inlawrev-2268	86	4	point	point	NOUN
inlawrev-2268	86	5	over	over	ADP
inlawrev-2268	86	6	sixty	sixty	NUM
inlawrev-2268	86	7	percent	percent	NOUN
inlawrev-2268	86	8	,	,	PUNCT
inlawrev-2268	86	9	the	the	DET
inlawrev-2268	86	10	net	net	ADJ
inlawrev-2268	86	11	operating	operating	NOUN
inlawrev-2268	86	12	loss	loss	NOUN
inlawrev-2268	86	13	is	be	AUX
inlawrev-2268	86	14	decreased	decrease	VERB
inlawrev-2268	86	15	by	by	ADP
inlawrev-2268	86	16	three	three	NUM
inlawrev-2268	86	17	and	and	CCONJ
inlawrev-2268	86	18	one	one	NUM
inlawrev-2268	86	19	-	-	PUNCT
inlawrev-2268	86	20	half	half	NOUN
inlawrev-2268	86	21	percent	percent	NOUN
inlawrev-2268	86	22	.	.	PUNCT
inlawrev-2268	87	1	above	above	ADP
inlawrev-2268	87	2	eighty	eighty	NUM
inlawrev-2268	87	3	percent	percent	NOUN
inlawrev-2268	87	4	,	,	PUNCT
inlawrev-2268	87	5	the	the	DET
inlawrev-2268	87	6	rate	rate	NOUN
inlawrev-2268	87	7	of	of	ADP
inlawrev-2268	87	8	elimination	elimination	NOUN
inlawrev-2268	87	9	is	be	AUX
inlawrev-2268	87	10	one	one	NUM
inlawrev-2268	87	11	and	and	CCONJ
inlawrev-2268	87	12	one	one	NUM
inlawrev-2268	87	13	-	-	PUNCT
inlawrev-2268	87	14	half	half	NOUN
inlawrev-2268	87	15	percent	percent	NOUN
inlawrev-2268	87	16	per	per	ADP
inlawrev-2268	87	17	percentage	percentage	NOUN
inlawrev-2268	87	18	point	point	NOUN
inlawrev-2268	87	19	change	change	NOUN
inlawrev-2268	87	20	.	.	PUNCT
inlawrev-2268	88	1	these	these	DET
inlawrev-2268	88	2	provisions	provision	NOUN
inlawrev-2268	88	3	become	become	VERB
inlawrev-2268	88	4	effective	effective	ADJ
inlawrev-2268	88	5	after	after	ADP
inlawrev-2268	88	6	june	june	PROPN
inlawrev-2268	88	7	30	30	NUM
inlawrev-2268	88	8	,	,	PUNCT
inlawrev-2268	88	9	1978	1978	NUM
inlawrev-2268	88	10	for	for	ADP
inlawrev-2268	88	11	stock	stock	NOUN
inlawrev-2268	88	12	purchases	purchase	NOUN
inlawrev-2268	88	13	,	,	PUNCT
inlawrev-2268	88	14	and	and	CCONJ
inlawrev-2268	88	15	january	january	PROPN
inlawrev-2268	88	16	1	1	NUM
inlawrev-2268	88	17	,	,	PUNCT
inlawrev-2268	88	18	1978	1978	NUM
inlawrev-2268	88	19	for	for	ADP
inlawrev-2268	88	20	tax	tax	NOUN
inlawrev-2268	88	21	-	-	PUNCT
inlawrev-2268	88	22	free	free	ADJ
inlawrev-2268	88	23	reorganizations	reorganization	NOUN
inlawrev-2268	88	24	.	.	PUNCT
inlawrev-2268	89	1	i.r.c	i.r.c	NOUN
inlawrev-2268	89	2	.	.	PUNCT
inlawrev-2268	90	1	§	§	PROPN
inlawrev-2268	90	2	382(a	382(a	PROPN
inlawrev-2268	90	3	)	)	PUNCT
inlawrev-2268	90	4	.	.	PUNCT
inlawrev-2268	91	1	see	see	VERB
inlawrev-2268	91	2	also	also	ADV
inlawrev-2268	91	3	a.	a.	PROPN
inlawrev-2268	91	4	greenhill	greenhill	PROPN
inlawrev-2268	91	5	&	&	CCONJ
inlawrev-2268	91	6	a.	a.	PROPN
inlawrev-2268	91	7	brown	brown	PROPN
inlawrev-2268	91	8	,	,	PUNCT
inlawrev-2268	91	9	analysis	analysis	NOUN
inlawrev-2268	91	10	and	and	CCONJ
inlawrev-2268	91	11	text	text	NOUN
inlawrev-2268	91	12	of	of	ADP
inlawrev-2268	91	13	the	the	DET
inlawrev-2268	91	14	tax	tax	NOUN
inlawrev-2268	91	15	reform	reform	NOUN
inlawrev-2268	91	16	act	act	NOUN
inlawrev-2268	91	17	of	of	ADP
inlawrev-2268	91	18	1976	1976	NUM
inlawrev-2268	91	19	at	at	ADP
inlawrev-2268	91	20	16	16	NUM
inlawrev-2268	91	21	-	-	SYM
inlawrev-2268	91	22	17	17	NUM
inlawrev-2268	91	23	(	(	PUNCT
inlawrev-2268	91	24	1976	1976	NUM
inlawrev-2268	91	25	)	)	PUNCT
inlawrev-2268	91	26	;	;	PUNCT
inlawrev-2268	92	1	myerson	myerson	NOUN
inlawrev-2268	92	2	.	.	PUNCT
inlawrev-2268	93	1	tax	tax	NOUN
inlawrev-2268	93	2	reform	reform	PROPN
inlawrev-2268	93	3	act	act	NOUN
inlawrev-2268	93	4	of	of	ADP
inlawrev-2268	93	5	1976	1976	NUM
inlawrev-2268	93	6	.	.	PUNCT
inlawrev-2268	94	1	a	a	DET
inlawrev-2268	94	2	review	review	NOUN
inlawrev-2268	94	3	for	for	ADP
inlawrev-2268	94	4	business	business	NOUN
inlawrev-2268	94	5	and	and	CCONJ
inlawrev-2268	94	6	individuals	individual	NOUN
inlawrev-2268	94	7	,	,	PUNCT
inlawrev-2268	94	8	(	(	PUNCT
inlawrev-2268	94	9	1976	1976	NUM
inlawrev-2268	94	10	)	)	PUNCT
inlawrev-2268	94	11	(	(	PUNCT
inlawrev-2268	94	12	coopers	cooper	NOUN
inlawrev-2268	94	13	&	&	CCONJ
inlawrev-2268	94	14	lybrand	lybrand	PROPN
inlawrev-2268	94	15	newsletter	newsletter	PROPN
inlawrev-2268	94	16	)	)	PUNCT
inlawrev-2268	94	17	.	.	PUNCT
inlawrev-2268	95	1	1977	1977	NUM
inlawrev-2268	95	2	]	]	PUNCT
inlawrev-2268	95	3	corporate	corporate	ADJ
inlawrev-2268	95	4	transactions	transaction	NOUN
inlawrev-2268	95	5	983	983	NUM
inlawrev-2268	95	6	ii	ii	NOUN
inlawrev-2268	95	7	.	.	PUNCT
inlawrev-2268	96	1	the	the	DET
inlawrev-2268	96	2	continuity	continuity	NOUN
inlawrev-2268	96	3	of	of	ADP
inlawrev-2268	96	4	business	business	NOUN
inlawrev-2268	96	5	test	test	NOUN
inlawrev-2268	96	6	a.	a.	NOUN
inlawrev-2268	96	7	the	the	DET
inlawrev-2268	96	8	lihson	lihson	NOUN
inlawrev-2268	96	9	shops	shop	NOUN
inlawrev-2268	96	10	doctrine	doctrine	VERB
inlawrev-2268	96	11	example	example	NOUN
inlawrev-2268	96	12	1	1	NUM
inlawrev-2268	96	13	:	:	PUNCT
inlawrev-2268	96	14	on	on	ADP
inlawrev-2268	96	15	jan	jan	PROPN
inlawrev-2268	96	16	.	.	PROPN
inlawrev-2268	96	17	15	15	NUM
inlawrev-2268	96	18	,	,	PUNCT
inlawrev-2268	96	19	1975	1975	NUM
inlawrev-2268	96	20	,	,	PUNCT
inlawrev-2268	96	21	xyz	xyz	PROPN
inlawrev-2268	96	22	corporation	corporation	PROPN
inlawrev-2268	96	23	,	,	PUNCT
inlawrev-2268	96	24	a	a	DET
inlawrev-2268	96	25	metal	metal	NOUN
inlawrev-2268	96	26	hanger	hanger	NOUN
inlawrev-2268	96	27	manufacturer	manufacturer	NOUN
inlawrev-2268	96	28	,	,	PUNCT
inlawrev-2268	96	29	purchased	purchase	VERB
inlawrev-2268	96	30	cola	cola	PROPN
inlawrev-2268	96	31	corporation	corporation	PROPN
inlawrev-2268	96	32	,	,	PUNCT
inlawrev-2268	96	33	a	a	DET
inlawrev-2268	96	34	producer	producer	NOUN
inlawrev-2268	96	35	of	of	ADP
inlawrev-2268	96	36	soft	soft	ADJ
inlawrev-2268	96	37	drinks	drink	NOUN
inlawrev-2268	96	38	.	.	PUNCT
inlawrev-2268	97	1	since	since	SCONJ
inlawrev-2268	97	2	1972	1972	NUM
inlawrev-2268	97	3	,	,	PUNCT
inlawrev-2268	97	4	cola	cola	PROPN
inlawrev-2268	97	5	had	have	AUX
inlawrev-2268	97	6	experienced	experience	VERB
inlawrev-2268	97	7	annual	annual	ADJ
inlawrev-2268	97	8	net	net	ADJ
inlawrev-2268	97	9	operating	operating	NOUN
inlawrev-2268	97	10	losses	loss	NOUN
inlawrev-2268	97	11	,	,	PUNCT
inlawrev-2268	97	12	including	include	VERB
inlawrev-2268	97	13	the	the	DET
inlawrev-2268	97	14	fiscal	fiscal	ADJ
inlawrev-2268	97	15	year	year	NOUN
inlawrev-2268	97	16	that	that	PRON
inlawrev-2268	97	17	ended	end	VERB
inlawrev-2268	97	18	january	january	PROPN
inlawrev-2268	97	19	15	15	NUM
inlawrev-2268	97	20	,	,	PUNCT
inlawrev-2268	97	21	1975	1975	NUM
inlawrev-2268	97	22	.	.	PUNCT
inlawrev-2268	98	1	xyz	xyz	PROPN
inlawrev-2268	98	2	's	's	PART
inlawrev-2268	98	3	operations	operation	NOUN
inlawrev-2268	98	4	were	be	AUX
inlawrev-2268	98	5	historically	historically	ADV
inlawrev-2268	98	6	profitable	profitable	ADJ
inlawrev-2268	98	7	,	,	PUNCT
inlawrev-2268	98	8	and	and	CCONJ
inlawrev-2268	98	9	for	for	ADP
inlawrev-2268	98	10	the	the	DET
inlawrev-2268	98	11	fiscal	fiscal	ADJ
inlawrev-2268	98	12	years	year	NOUN
inlawrev-2268	98	13	ending	end	VERB
inlawrev-2268	98	14	january	january	PROPN
inlawrev-2268	98	15	15	15	NUM
inlawrev-2268	98	16	,	,	PUNCT
inlawrev-2268	98	17	1976	1976	NUM
inlawrev-2268	98	18	and	and	CCONJ
inlawrev-2268	98	19	1977	1977	NUM
inlawrev-2268	98	20	,	,	PUNCT
inlawrev-2268	98	21	it	it	PRON
inlawrev-2268	98	22	experienced	experience	VERB
inlawrev-2268	98	23	high	high	ADJ
inlawrev-2268	98	24	profits	profit	NOUN
inlawrev-2268	98	25	and	and	CCONJ
inlawrev-2268	98	26	large	large	ADJ
inlawrev-2268	98	27	taxable	taxable	ADJ
inlawrev-2268	98	28	income	income	NOUN
inlawrev-2268	98	29	.	.	PUNCT
inlawrev-2268	99	1	given	give	VERB
inlawrev-2268	99	2	:	:	PUNCT
inlawrev-2268	99	3	the	the	DET
inlawrev-2268	99	4	transaction	transaction	NOUN
inlawrev-2268	99	5	resulted	result	VERB
inlawrev-2268	99	6	in	in	ADP
inlawrev-2268	99	7	less	less	ADJ
inlawrev-2268	99	8	than	than	ADP
inlawrev-2268	99	9	a	a	DET
inlawrev-2268	99	10	fifty	fifty	NUM
inlawrev-2268	99	11	percentage	percentage	NOUN
inlawrev-2268	99	12	points	point	NOUN
inlawrev-2268	99	13	change	change	NOUN
inlawrev-2268	99	14	in	in	ADP
inlawrev-2268	99	15	ownership	ownership	NOUN
inlawrev-2268	99	16	.	.	PUNCT
inlawrev-2268	100	1	issue	issue	NOUN
inlawrev-2268	100	2	:	:	PUNCT
inlawrev-2268	100	3	can	can	AUX
inlawrev-2268	100	4	xyz	xyz	PROPN
inlawrev-2268	100	5	apply	apply	VERB
inlawrev-2268	100	6	cola	cola	PROPN
inlawrev-2268	100	7	's	's	PART
inlawrev-2268	100	8	pre	pre	ADJ
inlawrev-2268	100	9	-	-	ADJ
inlawrev-2268	100	10	purchase	purchase	ADJ
inlawrev-2268	100	11	net	net	ADJ
inlawrev-2268	100	12	operating	operating	NOUN
inlawrev-2268	100	13	loss	loss	NOUN
inlawrev-2268	100	14	deduction	deduction	NOUN
inlawrev-2268	100	15	as	as	ADP
inlawrev-2268	100	16	a	a	DET
inlawrev-2268	100	17	carryover	carryover	NOUN
inlawrev-2268	100	18	against	against	ADP
inlawrev-2268	100	19	its	its	PRON
inlawrev-2268	100	20	post	post	ADJ
inlawrev-2268	100	21	-	-	ADJ
inlawrev-2268	100	22	merger	merger	ADJ
inlawrev-2268	100	23	taxable	taxable	ADJ
inlawrev-2268	100	24	income	income	NOUN
inlawrev-2268	100	25	?	?	PUNCT
inlawrev-2268	101	1	the	the	DET
inlawrev-2268	101	2	supreme	supreme	PROPN
inlawrev-2268	101	3	court	court	PROPN
inlawrev-2268	101	4	in	in	ADP
inlawrev-2268	101	5	libson	libson	PROPN
inlawrev-2268	101	6	shops	shop	NOUN
inlawrev-2268	101	7	,	,	PUNCT
inlawrev-2268	101	8	inc	inc	PROPN
inlawrev-2268	101	9	.	.	PROPN
inlawrev-2268	102	1	v.	v.	ADP
inlawrev-2268	102	2	koehler^^	koehler^^	PROPN
inlawrev-2268	102	3	was	be	AUX
inlawrev-2268	102	4	presented	present	VERB
inlawrev-2268	102	5	with	with	ADP
inlawrev-2268	102	6	the	the	DET
inlawrev-2268	102	7	issue	issue	NOUN
inlawrev-2268	102	8	of	of	ADP
inlawrev-2268	102	9	whether	whether	SCONJ
inlawrev-2268	102	10	a	a	DET
inlawrev-2268	102	11	corporation	corporation	NOUN
inlawrev-2268	102	12	,	,	PUNCT
inlawrev-2268	102	13	resulting	result	VERB
inlawrev-2268	102	14	from	from	ADP
inlawrev-2268	102	15	the	the	DET
inlawrev-2268	102	16	merger	merger	NOUN
inlawrev-2268	102	17	of	of	ADP
inlawrev-2268	102	18	seventeen	seventeen	NUM
inlawrev-2268	102	19	separately	separately	ADV
inlawrev-2268	102	20	incorporated	incorporate	VERB
inlawrev-2268	102	21	businesses	business	NOUN
inlawrev-2268	102	22	,	,	PUNCT
inlawrev-2268	102	23	could	could	AUX
inlawrev-2268	102	24	carry	carry	VERB
inlawrev-2268	102	25	over	over	ADP
inlawrev-2268	102	26	and	and	CCONJ
inlawrev-2268	102	27	deduct	deduct	VERB
inlawrev-2268	102	28	pre	pre	ADJ
inlawrev-2268	102	29	-	-	ADJ
inlawrev-2268	102	30	merger	merger	ADJ
inlawrev-2268	102	31	net	net	ADJ
inlawrev-2268	102	32	operating	operating	NOUN
inlawrev-2268	102	33	losses	loss	NOUN
inlawrev-2268	102	34	,	,	PUNCT
inlawrev-2268	102	35	generated	generate	VERB
inlawrev-2268	102	36	by	by	ADP
inlawrev-2268	102	37	three	three	NUM
inlawrev-2268	102	38	of	of	ADP
inlawrev-2268	102	39	the	the	DET
inlawrev-2268	102	40	former	former	ADJ
inlawrev-2268	102	41	entities	entity	NOUN
inlawrev-2268	102	42	,	,	PUNCT
inlawrev-2268	102	43	from	from	ADP
inlawrev-2268	102	44	the	the	DET
inlawrev-2268	102	45	post	post	ADJ
inlawrev-2268	102	46	-	-	ADJ
inlawrev-2268	102	47	merger	merger	ADJ
inlawrev-2268	102	48	taxable	taxable	ADJ
inlawrev-2268	102	49	income	income	NOUN
inlawrev-2268	102	50	attributable	attributable	ADJ
inlawrev-2268	102	51	to	to	ADP
inlawrev-2268	102	52	the	the	DET
inlawrev-2268	102	53	other	other	ADJ
inlawrev-2268	102	54	merged	merged	ADJ
inlawrev-2268	102	55	businesses	business	NOUN
inlawrev-2268	102	56	.	.	PUNCT
inlawrev-2268	103	1	in	in	ADP
inlawrev-2268	103	2	disallowing	disallow	VERB
inlawrev-2268	103	3	the	the	DET
inlawrev-2268	103	4	net	net	ADJ
inlawrev-2268	103	5	operating	operating	NOUN
inlawrev-2268	103	6	loss	loss	NOUN
inlawrev-2268	103	7	carryover	carryover	NOUN
inlawrev-2268	103	8	,	,	PUNCT
inlawrev-2268	103	9	the	the	DET
inlawrev-2268	103	10	court	court	NOUN
inlawrev-2268	103	11	ruled	rule	VERB
inlawrev-2268	103	12	that	that	SCONJ
inlawrev-2268	103	13	the	the	DET
inlawrev-2268	103	14	taxable	taxable	ADJ
inlawrev-2268	103	15	income	income	NOUN
inlawrev-2268	103	16	against	against	ADP
inlawrev-2268	103	17	which	which	PRON
inlawrev-2268	103	18	the	the	DET
inlawrev-2268	103	19	offset	offset	NOUN
inlawrev-2268	103	20	is	be	AUX
inlawrev-2268	103	21	claimed	claim	VERB
inlawrev-2268	103	22	must	must	AUX
inlawrev-2268	103	23	be	be	AUX
inlawrev-2268	103	24	produced	produce	VERB
inlawrev-2268	103	25	by	by	ADP
inlawrev-2268	103	26	substantially	substantially	ADV
inlawrev-2268	103	27	the	the	DET
inlawrev-2268	103	28	same	same	ADJ
inlawrev-2268	103	29	business	business	NOUN
inlawrev-2268	103	30	that	that	PRON
inlawrev-2268	103	31	incurred	incur	VERB
inlawrev-2268	103	32	the	the	DET
inlawrev-2268	103	33	net	net	ADJ
inlawrev-2268	103	34	operating	operate	VERB
inlawrev-2268	103	35	losses.^	losses.^	PROPN
inlawrev-2268	103	36	*	*	PUNCT
inlawrev-2268	103	37	the	the	DET
inlawrev-2268	103	38	narrow	narrow	ADJ
inlawrev-2268	103	39	rule	rule	NOUN
inlawrev-2268	103	40	enunciated	enunciate	VERB
inlawrev-2268	103	41	in	in	ADP
inlawrev-2268	103	42	libson	libson	NOUN
inlawrev-2268	103	43	shops	shop	NOUN
inlawrev-2268	103	44	,	,	PUNCT
inlawrev-2268	103	45	applied	apply	VERB
inlawrev-2268	103	46	to	to	ADP
inlawrev-2268	103	47	the	the	DET
inlawrev-2268	103	48	above	above	ADJ
inlawrev-2268	103	49	example	example	NOUN
inlawrev-2268	103	50	,	,	PUNCT
inlawrev-2268	103	51	would	would	AUX
inlawrev-2268	103	52	require	require	VERB
inlawrev-2268	103	53	that	that	SCONJ
inlawrev-2268	103	54	cola	cola	PROPN
inlawrev-2268	103	55	corporation	corporation	NOUN
inlawrev-2268	103	56	,	,	PUNCT
inlawrev-2268	103	57	which	which	PRON
inlawrev-2268	103	58	generated	generate	VERB
inlawrev-2268	103	59	the	the	DET
inlawrev-2268	103	60	net	net	ADJ
inlawrev-2268	103	61	operating	operating	NOUN
inlawrev-2268	103	62	loss	loss	NOUN
inlawrev-2268	103	63	,	,	PUNCT
inlawrev-2268	103	64	also	also	ADV
inlawrev-2268	103	65	generate	generate	VERB
inlawrev-2268	103	66	the	the	DET
inlawrev-2268	103	67	offsetting	offset	VERB
inlawrev-2268	103	68	taxable	taxable	ADJ
inlawrev-2268	103	69	income	income	NOUN
inlawrev-2268	103	70	.	.	PUNCT
inlawrev-2268	104	1	since	since	SCONJ
inlawrev-2268	104	2	only	only	ADV
inlawrev-2268	104	3	xyz	xyz	PROPN
inlawrev-2268	104	4	corporation	corporation	PROPN
inlawrev-2268	104	5	generated	generate	VERB
inlawrev-2268	104	6	taxable	taxable	ADJ
inlawrev-2268	104	7	income	income	NOUN
inlawrev-2268	104	8	in	in	ADP
inlawrev-2268	104	9	example	example	NOUN
inlawrev-2268	104	10	1	1	NUM
inlawrev-2268	104	11	,	,	PUNCT
inlawrev-2268	104	12	under	under	ADP
inlawrev-2268	104	13	the	the	DET
inlawrev-2268	104	14	libson	libson	NOUN
inlawrev-2268	104	15	shops	shop	NOUN
inlawrev-2268	104	16	doctrine	doctrine	VERB
inlawrev-2268	104	17	xyz	xyz	NOUN
inlawrev-2268	104	18	corporation	corporation	PROPN
inlawrev-2268	104	19	could	could	AUX
inlawrev-2268	104	20	not	not	PART
inlawrev-2268	104	21	utilize	utilize	VERB
inlawrev-2268	104	22	cola	cola	NOUN
inlawrev-2268	104	23	corporation	corporation	NOUN
inlawrev-2268	104	24	's	's	PART
inlawrev-2268	104	25	net	net	ADJ
inlawrev-2268	104	26	operating	operating	NOUN
inlawrev-2268	104	27	loss	loss	NOUN
inlawrev-2268	104	28	carryover	carryover	NOUN
inlawrev-2268	104	29	incurred	incur	VERB
inlawrev-2268	104	30	prior	prior	ADV
inlawrev-2268	104	31	to	to	ADP
inlawrev-2268	104	32	the	the	DET
inlawrev-2268	104	33	purchase	purchase	NOUN
inlawrev-2268	104	34	.	.	PUNCT
inlawrev-2268	105	1	even	even	ADV
inlawrev-2268	105	2	though	though	SCONJ
inlawrev-2268	105	3	libson	libson	NOUN
inlawrev-2268	105	4	shops	shop	NOUN
inlawrev-2268	105	5	was	be	AUX
inlawrev-2268	105	6	decided	decide	VERB
inlawrev-2268	105	7	in	in	ADP
inlawrev-2268	105	8	1957	1957	NUM
inlawrev-2268	105	9	,	,	PUNCT
inlawrev-2268	105	10	the	the	DET
inlawrev-2268	105	11	supreme	supreme	PROPN
inlawrev-2268	105	12	court	court	PROPN
inlawrev-2268	105	13	based	base	VERB
inlawrev-2268	105	14	its	its	PRON
inlawrev-2268	105	15	decision	decision	NOUN
inlawrev-2268	105	16	on	on	ADP
inlawrev-2268	105	17	the	the	DET
inlawrev-2268	105	18	1939	1939	NUM
inlawrev-2268	105	19	internal	internal	PROPN
inlawrev-2268	105	20	revenue	revenue	NOUN
inlawrev-2268	105	21	code	code	NOUN
inlawrev-2268	105	22	rather	rather	ADV
inlawrev-2268	105	23	than	than	ADP
inlawrev-2268	105	24	the	the	DET
inlawrev-2268	105	25	1954	1954	NUM
inlawrev-2268	105	26	code	code	NOUN
inlawrev-2268	105	27	,	,	PUNCT
inlawrev-2268	105	28	which	which	PRON
inlawrev-2268	105	29	included	include	VERB
inlawrev-2268	105	30	section	section	NOUN
inlawrev-2268	105	31	382	382	NUM
inlawrev-2268	105	32	and	and	CCONJ
inlawrev-2268	105	33	its	its	PRON
inlawrev-2268	105	34	special	special	ADJ
inlawrev-2268	105	35	limitations	limitation	NOUN
inlawrev-2268	105	36	.	.	PUNCT
inlawrev-2268	106	1	as	as	SCONJ
inlawrev-2268	106	2	previously	previously	ADV
inlawrev-2268	106	3	mentioned	mention	VERB
inlawrev-2268	106	4	.	.	PUNCT
inlawrev-2268	107	1	congress	congress	PROPN
inlawrev-2268	107	2	intended	intend	VERB
inlawrev-2268	107	3	that	that	SCONJ
inlawrev-2268	107	4	both	both	CCONJ
inlawrev-2268	107	5	the	the	DET
inlawrev-2268	107	6	fifty	fifty	NUM
inlawrev-2268	107	7	percentage	percentage	NOUN
inlawrev-2268	107	8	points	point	NOUN
inlawrev-2268	107	9	test	test	NOUN
inlawrev-2268	107	10	and	and	CCONJ
inlawrev-2268	107	11	the	the	DET
inlawrev-2268	107	12	failure	failure	NOUN
inlawrev-2268	107	13	to	to	PART
inlawrev-2268	107	14	carry	carry	VERB
inlawrev-2268	107	15	on	on	ADP
inlawrev-2268	107	16	substantially	substantially	ADV
inlawrev-2268	107	17	the	the	DET
inlawrev-2268	107	18	same	same	ADJ
inlawrev-2268	107	19	business	business	NOUN
inlawrev-2268	107	20	test	test	NOUN
inlawrev-2268	107	21	apply	apply	VERB
inlawrev-2268	107	22	before	before	ADP
inlawrev-2268	107	23	determining	determine	VERB
inlawrev-2268	107	24	whether	whether	SCONJ
inlawrev-2268	107	25	the	the	DET
inlawrev-2268	107	26	net	net	ADJ
inlawrev-2268	107	27	operating	operating	NOUN
inlawrev-2268	107	28	loss	loss	NOUN
inlawrev-2268	107	29	carryover	carryover	NOUN
inlawrev-2268	107	30	would	would	AUX
inlawrev-2268	107	31	be	be	AUX
inlawrev-2268	107	32	disallowed.^	disallowed.^	DET
inlawrev-2268	107	33	*	*	PUNCT
inlawrev-2268	107	34	example	example	NOUN
inlawrev-2268	107	35	1	1	NUM
inlawrev-2268	107	36	did	do	AUX
inlawrev-2268	107	37	not	not	PART
inlawrev-2268	107	38	fall	fall	VERB
inlawrev-2268	107	39	within	within	ADP
inlawrev-2268	107	40	the	the	DET
inlawrev-2268	107	41	fifty	fifty	NUM
inlawrev-2268	107	42	percentage	percentage	NOUN
inlawrev-2268	107	43	points	point	NOUN
inlawrev-2268	107	44	test	test	NOUN
inlawrev-2268	107	45	;	;	PUNCT
inlawrev-2268	107	46	therefore	therefore	ADV
inlawrev-2268	107	47	,	,	PUNCT
inlawrev-2268	107	48	disallowance	disallowance	NOUN
inlawrev-2268	107	49	"	"	PUNCT
inlawrev-2268	107	50	353	353	NUM
inlawrev-2268	107	51	u.s	u.s	PROPN
inlawrev-2268	107	52	.	.	PROPN
inlawrev-2268	107	53	382	382	NUM
inlawrev-2268	107	54	(	(	PUNCT
inlawrev-2268	107	55	1957	1957	NUM
inlawrev-2268	107	56	)	)	PUNCT
inlawrev-2268	107	57	.	.	PUNCT
inlawrev-2268	108	1	'	'	PUNCT
inlawrev-2268	108	2	vd	vd	NOUN
inlawrev-2268	108	3	.	.	PUNCT
inlawrev-2268	109	1	at	at	ADP
inlawrev-2268	109	2	390	390	NUM
inlawrev-2268	109	3	.	.	PUNCT
inlawrev-2268	110	1	"	"	PUNCT
inlawrev-2268	110	2	i.r.c	i.r.c	NOUN
inlawrev-2268	110	3	.	.	PUNCT
inlawrev-2268	111	1	§	§	PROPN
inlawrev-2268	111	2	382(aklka),(c	382(aklka),(c	NUM
inlawrev-2268	111	3	)	)	PUNCT
inlawrev-2268	111	4	.	.	PUNCT
inlawrev-2268	112	1	however	however	ADV
inlawrev-2268	112	2	,	,	PUNCT
inlawrev-2268	112	3	the	the	DET
inlawrev-2268	112	4	continuity	continuity	NOUN
inlawrev-2268	112	5	of	of	ADP
inlawrev-2268	112	6	business	business	NOUN
inlawrev-2268	112	7	requirement	requirement	NOUN
inlawrev-2268	112	8	will	will	AUX
inlawrev-2268	112	9	no	no	ADV
inlawrev-2268	112	10	longer	long	ADV
inlawrev-2268	112	11	apply	apply	VERB
inlawrev-2268	112	12	to	to	ADP
inlawrev-2268	112	13	purchases	purchase	NOUN
inlawrev-2268	112	14	occurring	occur	VERB
inlawrev-2268	112	15	after	after	ADP
inlawrev-2268	112	16	june	june	PROPN
inlawrev-2268	112	17	30	30	NUM
inlawrev-2268	112	18	,	,	PUNCT
inlawrev-2268	112	19	1978	1978	NUM
inlawrev-2268	112	20	.	.	PUNCT
inlawrev-2268	113	1	see	see	VERB
inlawrev-2268	113	2	note	note	NOUN
inlawrev-2268	113	3	12	12	NUM
inlawrev-2268	113	4	supra	supra	NOUN
inlawrev-2268	113	5	.	.	PUNCT
inlawrev-2268	114	1	984	984	NUM
inlawrev-2268	114	2	indiana	indiana	PROPN
inlawrev-2268	114	3	lawreview	lawreview	PROPN
inlawrev-2268	115	1	[	[	X
inlawrev-2268	115	2	vol	vol	NOUN
inlawrev-2268	115	3	.	.	NOUN
inlawrev-2268	115	4	10:979	10:979	NUM
inlawrev-2268	115	5	of	of	ADP
inlawrev-2268	115	6	xyz	xyz	PROPN
inlawrev-2268	115	7	's	's	PART
inlawrev-2268	115	8	net	net	ADJ
inlawrev-2268	115	9	operating	operating	NOUN
inlawrev-2268	115	10	loss	loss	NOUN
inlawrev-2268	115	11	deduction	deduction	NOUN
inlawrev-2268	115	12	would	would	AUX
inlawrev-2268	115	13	have	have	AUX
inlawrev-2268	115	14	been	be	AUX
inlawrev-2268	115	15	improper	improper	ADJ
inlawrev-2268	115	16	.	.	PUNCT
inlawrev-2268	116	1	even	even	ADV
inlawrev-2268	116	2	if	if	SCONJ
inlawrev-2268	116	3	xyz	xyz	PRON
inlawrev-2268	116	4	had	have	AUX
inlawrev-2268	116	5	subsequently	subsequently	ADV
inlawrev-2268	116	6	changed	change	VERB
inlawrev-2268	116	7	cola	cola	PROPN
inlawrev-2268	116	8	's	's	PART
inlawrev-2268	116	9	operations	operation	NOUN
inlawrev-2268	116	10	,	,	PUNCT
inlawrev-2268	116	11	disallowance	disallowance	NOUN
inlawrev-2268	116	12	would	would	AUX
inlawrev-2268	116	13	have	have	AUX
inlawrev-2268	116	14	been	be	AUX
inlawrev-2268	116	15	improper	improper	ADJ
inlawrev-2268	116	16	since	since	SCONJ
inlawrev-2268	116	17	both	both	PRON
inlawrev-2268	116	18	of	of	ADP
inlawrev-2268	116	19	section	section	NOUN
inlawrev-2268	116	20	382	382	NUM
inlawrev-2268	116	21	's	's	PART
inlawrev-2268	116	22	limitations	limitation	NOUN
inlawrev-2268	116	23	were	be	AUX
inlawrev-2268	116	24	not	not	PART
inlawrev-2268	116	25	applicable	applicable	ADJ
inlawrev-2268	116	26	.	.	PUNCT
inlawrev-2268	117	1	maxwell	maxwell	PROPN
inlawrev-2268	117	2	hardware	hardware	PROPN
inlawrev-2268	117	3	co.	co.	PROPN
inlawrev-2268	118	1	v.	v.	ADP
inlawrev-2268	118	2	commissioner^^	commissioner^^	NUM
inlawrev-2268	118	3	emphasized	emphasize	VERB
inlawrev-2268	118	4	that	that	SCONJ
inlawrev-2268	118	5	libson	libson	NOUN
inlawrev-2268	118	6	shops	shop	NOUN
inlawrev-2268	118	7	was	be	AUX
inlawrev-2268	118	8	decided	decide	VERB
inlawrev-2268	118	9	under	under	ADP
inlawrev-2268	118	10	the	the	DET
inlawrev-2268	118	11	1939	1939	NUM
inlawrev-2268	118	12	code	code	NOUN
inlawrev-2268	118	13	,	,	PUNCT
inlawrev-2268	118	14	and	and	CCONJ
inlawrev-2268	118	15	that	that	SCONJ
inlawrev-2268	118	16	"	"	PUNCT
inlawrev-2268	118	17	by	by	ADP
inlawrev-2268	118	18	enacting	enact	VERB
inlawrev-2268	118	19	the	the	DET
inlawrev-2268	118	20	1954	1954	NUM
inlawrev-2268	118	21	code	code	NOUN
inlawrev-2268	118	22	,	,	PUNCT
inlawrev-2268	118	23	congress	congress	PROPN
inlawrev-2268	118	24	destroyed	destroy	VERB
inlawrev-2268	118	25	the	the	DET
inlawrev-2268	118	26	precedential	precedential	ADJ
inlawrev-2268	118	27	value	value	NOUN
inlawrev-2268	118	28	"	"	PUNCT
inlawrev-2268	118	29	of	of	ADP
inlawrev-2268	118	30	the	the	DET
inlawrev-2268	118	31	libson	libson	NOUN
inlawrev-2268	118	32	shops	shop	NOUN
inlawrev-2268	118	33	ruling	rule	VERB
inlawrev-2268	118	34	that	that	SCONJ
inlawrev-2268	118	35	the	the	DET
inlawrev-2268	118	36	taxable	taxable	ADJ
inlawrev-2268	118	37	income	income	NOUN
inlawrev-2268	118	38	against	against	ADP
inlawrev-2268	118	39	which	which	DET
inlawrev-2268	118	40	offset	offset	NOUN
inlawrev-2268	118	41	is	be	AUX
inlawrev-2268	118	42	claimed	claim	VERB
inlawrev-2268	118	43	must	must	AUX
inlawrev-2268	118	44	be	be	AUX
inlawrev-2268	118	45	produced	produce	VERB
inlawrev-2268	118	46	by	by	ADP
inlawrev-2268	118	47	substantially	substantially	ADV
inlawrev-2268	118	48	the	the	DET
inlawrev-2268	118	49	same	same	ADJ
inlawrev-2268	118	50	business	business	NOUN
inlawrev-2268	118	51	that	that	PRON
inlawrev-2268	118	52	incurred	incur	VERB
inlawrev-2268	118	53	the	the	DET
inlawrev-2268	118	54	net	net	ADJ
inlawrev-2268	118	55	operating	operating	NOUN
inlawrev-2268	118	56	loss	loss	NOUN
inlawrev-2268	118	57	.	.	PUNCT
inlawrev-2268	118	58	"	"	PUNCT
inlawrev-2268	119	1	maxwell	maxwell	PROPN
inlawrev-2268	119	2	allowed	allow	VERB
inlawrev-2268	119	3	a	a	DET
inlawrev-2268	119	4	taxpayercorporation	taxpayercorporation	NOUN
inlawrev-2268	119	5	to	to	PART
inlawrev-2268	119	6	carry	carry	VERB
inlawrev-2268	119	7	over	over	ADP
inlawrev-2268	119	8	a	a	DET
inlawrev-2268	119	9	net	net	ADJ
inlawrev-2268	119	10	operating	operating	NOUN
inlawrev-2268	119	11	loss	loss	NOUN
inlawrev-2268	119	12	deduction	deduction	NOUN
inlawrev-2268	119	13	incurred	incur	VERB
inlawrev-2268	119	14	by	by	ADP
inlawrev-2268	119	15	a	a	DET
inlawrev-2268	119	16	pre	pre	ADJ
inlawrev-2268	119	17	-	-	ADJ
inlawrev-2268	119	18	merger	merger	ADJ
inlawrev-2268	119	19	hardware	hardware	NOUN
inlawrev-2268	119	20	business	business	NOUN
inlawrev-2268	119	21	and	and	CCONJ
inlawrev-2268	119	22	to	to	PART
inlawrev-2268	119	23	offset	offset	VERB
inlawrev-2268	119	24	such	such	ADJ
inlawrev-2268	119	25	loss	loss	NOUN
inlawrev-2268	119	26	carryover	carryover	NOUN
inlawrev-2268	119	27	against	against	ADP
inlawrev-2268	119	28	the	the	DET
inlawrev-2268	119	29	taxable	taxable	ADJ
inlawrev-2268	119	30	income	income	NOUN
inlawrev-2268	119	31	generated	generate	VERB
inlawrev-2268	119	32	by	by	ADP
inlawrev-2268	119	33	the	the	DET
inlawrev-2268	119	34	taxpayer	taxpayer	NOUN
inlawrev-2268	119	35	's	's	PART
inlawrev-2268	119	36	post	post	ADJ
inlawrev-2268	119	37	-	-	ADJ
inlawrev-2268	119	38	merger	merger	ADJ
inlawrev-2268	119	39	real	real	ADJ
inlawrev-2268	119	40	estate	estate	NOUN
inlawrev-2268	119	41	business	business	NOUN
inlawrev-2268	119	42	.	.	PUNCT
inlawrev-2268	120	1	the	the	DET
inlawrev-2268	120	2	merger	merger	NOUN
inlawrev-2268	120	3	transaction	transaction	NOUN
inlawrev-2268	120	4	utilized	utilize	VERB
inlawrev-2268	120	5	an	an	DET
inlawrev-2268	120	6	irrevocable	irrevocable	ADJ
inlawrev-2268	120	7	voting	voting	NOUN
inlawrev-2268	120	8	trust	trust	NOUN
inlawrev-2268	120	9	device	device	NOUN
inlawrev-2268	120	10	,	,	PUNCT
inlawrev-2268	120	11	which	which	PRON
inlawrev-2268	120	12	avoided	avoid	VERB
inlawrev-2268	120	13	the	the	DET
inlawrev-2268	120	14	application	application	NOUN
inlawrev-2268	120	15	of	of	ADP
inlawrev-2268	120	16	the	the	DET
inlawrev-2268	120	17	fifty	fifty	NUM
inlawrev-2268	120	18	percentage	percentage	NOUN
inlawrev-2268	120	19	points	point	NOUN
inlawrev-2268	120	20	ownership	ownership	NOUN
inlawrev-2268	120	21	limitation	limitation	NOUN
inlawrev-2268	120	22	.	.	PUNCT
inlawrev-2268	121	1	the	the	DET
inlawrev-2268	121	2	court	court	NOUN
inlawrev-2268	121	3	noted	note	VERB
inlawrev-2268	121	4	,	,	PUNCT
inlawrev-2268	121	5	however	however	ADV
inlawrev-2268	121	6	,	,	PUNCT
inlawrev-2268	121	7	that	that	SCONJ
inlawrev-2268	121	8	the	the	DET
inlawrev-2268	121	9	surviving	survive	VERB
inlawrev-2268	121	10	entity	entity	NOUN
inlawrev-2268	121	11	,	,	PUNCT
inlawrev-2268	121	12	the	the	DET
inlawrev-2268	121	13	real	real	ADJ
inlawrev-2268	121	14	estate	estate	NOUN
inlawrev-2268	121	15	business	business	NOUN
inlawrev-2268	121	16	,	,	PUNCT
inlawrev-2268	121	17	failed	fail	VERB
inlawrev-2268	121	18	"	"	PUNCT
inlawrev-2268	121	19	to	to	PART
inlawrev-2268	121	20	carry	carry	VERB
inlawrev-2268	121	21	on	on	ADP
inlawrev-2268	121	22	substantially	substantially	ADV
inlawrev-2268	121	23	the	the	DET
inlawrev-2268	121	24	same	same	ADJ
inlawrev-2268	121	25	business	business	NOUN
inlawrev-2268	121	26	or	or	CCONJ
inlawrev-2268	121	27	trade	trade	NOUN
inlawrev-2268	121	28	"	"	PUNCT
inlawrev-2268	121	29	as	as	SCONJ
inlawrev-2268	121	30	the	the	DET
inlawrev-2268	121	31	hardware	hardware	NOUN
inlawrev-2268	121	32	operation	operation	NOUN
inlawrev-2268	121	33	had	have	AUX
inlawrev-2268	121	34	conducted	conduct	VERB
inlawrev-2268	121	35	before	before	ADP
inlawrev-2268	121	36	any	any	DET
inlawrev-2268	121	37	change	change	NOUN
inlawrev-2268	121	38	in	in	ADP
inlawrev-2268	121	39	ownership	ownership	NOUN
inlawrev-2268	121	40	.	.	PUNCT
inlawrev-2268	122	1	nevertheless	nevertheless	ADV
inlawrev-2268	122	2	,	,	PUNCT
inlawrev-2268	122	3	only	only	ADV
inlawrev-2268	122	4	one	one	NUM
inlawrev-2268	122	5	of	of	ADP
inlawrev-2268	122	6	the	the	DET
inlawrev-2268	122	7	section	section	NOUN
inlawrev-2268	122	8	382	382	NUM
inlawrev-2268	122	9	limitations	limitation	NOUN
inlawrev-2268	122	10	was	be	AUX
inlawrev-2268	122	11	met	meet	VERB
inlawrev-2268	122	12	;	;	PUNCT
inlawrev-2268	122	13	therefore	therefore	ADV
inlawrev-2268	122	14	,	,	PUNCT
inlawrev-2268	122	15	the	the	DET
inlawrev-2268	122	16	net	net	ADJ
inlawrev-2268	122	17	operating	operating	NOUN
inlawrev-2268	122	18	loss	loss	NOUN
inlawrev-2268	122	19	carryover	carryover	NOUN
inlawrev-2268	122	20	could	could	AUX
inlawrev-2268	122	21	not	not	PART
inlawrev-2268	122	22	be	be	AUX
inlawrev-2268	122	23	disallowed	disallow	VERB
inlawrev-2268	122	24	.	.	PUNCT
inlawrev-2268	123	1	similarly	similarly	ADV
inlawrev-2268	123	2	,	,	PUNCT
inlawrev-2268	123	3	in	in	ADP
inlawrev-2268	123	4	example	example	NOUN
inlawrev-2268	123	5	i	i	PRON
inlawrev-2268	123	6	,	,	PUNCT
inlawrev-2268	123	7	xyz	xyz	PROPN
inlawrev-2268	123	8	may	may	AUX
inlawrev-2268	123	9	utilize	utilize	VERB
inlawrev-2268	123	10	cola	cola	PROPN
inlawrev-2268	123	11	's	's	PART
inlawrev-2268	123	12	net	net	ADJ
inlawrev-2268	123	13	operating	operating	NOUN
inlawrev-2268	123	14	loss	loss	NOUN
inlawrev-2268	123	15	carryover	carryover	NOUN
inlawrev-2268	123	16	deductions	deduction	NOUN
inlawrev-2268	123	17	since	since	SCONJ
inlawrev-2268	123	18	only	only	ADV
inlawrev-2268	123	19	one	one	NUM
inlawrev-2268	123	20	of	of	ADP
inlawrev-2268	123	21	the	the	DET
inlawrev-2268	123	22	section	section	NOUN
inlawrev-2268	123	23	382	382	NUM
inlawrev-2268	123	24	tests	test	NOUN
inlawrev-2268	123	25	applied	apply	VERB
inlawrev-2268	123	26	,	,	PUNCT
inlawrev-2268	123	27	as	as	SCONJ
inlawrev-2268	123	28	xyz	xyz	NOUN
inlawrev-2268	123	29	's	's	PART
inlawrev-2268	123	30	acquisition	acquisition	NOUN
inlawrev-2268	123	31	did	do	AUX
inlawrev-2268	123	32	not	not	PART
inlawrev-2268	123	33	fall	fall	VERB
inlawrev-2268	123	34	within	within	ADP
inlawrev-2268	123	35	the	the	DET
inlawrev-2268	123	36	fifty	fifty	NUM
inlawrev-2268	123	37	percentage	percentage	NOUN
inlawrev-2268	123	38	points	point	NOUN
inlawrev-2268	123	39	barrier	barrier	NOUN
inlawrev-2268	123	40	.	.	PUNCT
inlawrev-2268	123	41	"	"	PUNCT
inlawrev-2268	124	1	revenue	revenue	NOUN
inlawrev-2268	124	2	ruling	rule	VERB
inlawrev-2268	124	3	63	63	NUM
inlawrev-2268	124	4	-	-	SYM
inlawrev-2268	124	5	40	40	NUM
inlawrev-2268	124	6	and	and	CCONJ
inlawrev-2268	124	7	technical	technical	ADJ
inlawrev-2268	124	8	information	information	NOUN
inlawrev-2268	124	9	release	release	NOUN
inlawrev-2268	124	10	777	777	NUM
inlawrev-2268	124	11	"	"	PUNCT
inlawrev-2268	124	12	also	also	ADV
inlawrev-2268	124	13	severely	severely	ADV
inlawrev-2268	124	14	limit	limit	VERB
inlawrev-2268	124	15	the	the	DET
inlawrev-2268	124	16	effect	effect	NOUN
inlawrev-2268	124	17	of	of	ADP
inlawrev-2268	124	18	libson	libson	NOUN
inlawrev-2268	124	19	shops	shop	NOUN
inlawrev-2268	124	20	.	.	PUNCT
inlawrev-2268	125	1	the	the	DET
inlawrev-2268	125	2	doctrine	doctrine	NOUN
inlawrev-2268	125	3	will	will	AUX
inlawrev-2268	125	4	now	now	ADV
inlawrev-2268	125	5	apply	apply	VERB
inlawrev-2268	125	6	only	only	ADV
inlawrev-2268	125	7	when	when	SCONJ
inlawrev-2268	125	8	both	both	PRON
inlawrev-2268	125	9	the	the	DET
inlawrev-2268	125	10	ownership	ownership	NOUN
inlawrev-2268	125	11	and	and	CCONJ
inlawrev-2268	125	12	the	the	DET
inlawrev-2268	125	13	acquired	acquire	VERB
inlawrev-2268	125	14	corporation	corporation	NOUN
inlawrev-2268	125	15	's	's	PART
inlawrev-2268	125	16	business	business	NOUN
inlawrev-2268	125	17	change	change	NOUN
inlawrev-2268	125	18	after	after	ADP
inlawrev-2268	125	19	the	the	DET
inlawrev-2268	125	20	maximum	maximum	ADJ
inlawrev-2268	125	21	two	two	NUM
inlawrev-2268	125	22	year	year	NOUN
inlawrev-2268	125	23	period	period	NOUN
inlawrev-2268	125	24	specified	specify	VERB
inlawrev-2268	125	25	in	in	ADP
inlawrev-2268	125	26	section	section	NOUN
inlawrev-2268	125	27	382(a	382(a	PROPN
inlawrev-2268	125	28	)	)	PUNCT
inlawrev-2268	125	29	has	have	VERB
inlawrev-2268	125	30	elapsed.^	elapsed.^	NOUN
inlawrev-2268	125	31	another	another	DET
inlawrev-2268	125	32	limited	limited	ADJ
inlawrev-2268	125	33	instance	instance	NOUN
inlawrev-2268	125	34	in	in	ADP
inlawrev-2268	125	35	which	which	PRON
inlawrev-2268	125	36	the	the	DET
inlawrev-2268	125	37	libson	libson	NOUN
inlawrev-2268	125	38	shops	shop	NOUN
inlawrev-2268	125	39	doctrine	doctrine	NOUN
inlawrev-2268	125	40	will	will	AUX
inlawrev-2268	125	41	apply	apply	VERB
inlawrev-2268	125	42	occurs	occur	VERB
inlawrev-2268	125	43	when	when	SCONJ
inlawrev-2268	125	44	a	a	DET
inlawrev-2268	125	45	single	single	ADJ
inlawrev-2268	125	46	corporation	corporation	NOUN
inlawrev-2268	125	47	discontinues	discontinue	VERB
inlawrev-2268	125	48	a	a	DET
inlawrev-2268	125	49	losing	lose	VERB
inlawrev-2268	125	50	operation	operation	NOUN
inlawrev-2268	125	51	,	,	PUNCT
inlawrev-2268	125	52	purchases	purchase	VERB
inlawrev-2268	125	53	a	a	DET
inlawrev-2268	125	54	profitable	profitable	ADJ
inlawrev-2268	125	55	business	business	NOUN
inlawrev-2268	125	56	,	,	PUNCT
inlawrev-2268	125	57	and	and	CCONJ
inlawrev-2268	125	58	undergoes	undergo	VERB
inlawrev-2268	125	59	a	a	DET
inlawrev-2268	125	60	major	major	ADJ
inlawrev-2268	125	61	change	change	NOUN
inlawrev-2268	125	62	in	in	ADP
inlawrev-2268	125	63	stock	stock	NOUN
inlawrev-2268	125	64	ownership	ownership	NOUN
inlawrev-2268	125	65	.	.	PUNCT
inlawrev-2268	125	66	"	"	PUNCT
inlawrev-2268	126	1	b.	b.	PROPN
inlawrev-2268	126	2	continuity	continuity	NOUN
inlawrev-2268	126	3	of	of	ADP
inlawrev-2268	126	4	business	business	NOUN
inlawrev-2268	126	5	involving	involve	VERB
inlawrev-2268	126	6	discontinued	discontinue	VERB
inlawrev-2268	126	7	operations	operation	NOUN
inlawrev-2268	126	8	example	example	NOUN
inlawrev-2268	126	9	2	2	NUM
inlawrev-2268	126	10	:	:	PUNCT
inlawrev-2268	126	11	xyz	xyz	PROPN
inlawrev-2268	126	12	corporation	corporation	PROPN
inlawrev-2268	126	13	operated	operate	VERB
inlawrev-2268	126	14	three	three	NUM
inlawrev-2268	126	15	separate	separate	ADJ
inlawrev-2268	126	16	busi"343	busi"343	NOUN
inlawrev-2268	126	17	f.2<1	f.2<1	ADJ
inlawrev-2268	126	18	713	713	NUM
inlawrev-2268	126	19	(	(	PUNCT
inlawrev-2268	126	20	9th	9th	ADJ
inlawrev-2268	126	21	cir	cir	NOUN
inlawrev-2268	126	22	.	.	PUNCT
inlawrev-2268	126	23	1965	1965	NUM
inlawrev-2268	126	24	)	)	PUNCT
inlawrev-2268	126	25	.	.	PUNCT
inlawrev-2268	127	1	"	"	PUNCT
inlawrev-2268	127	2	/d	/d	PUNCT
inlawrev-2268	127	3	at	at	ADP
inlawrev-2268	127	4	716	716	NUM
inlawrev-2268	127	5	.	.	PUNCT
inlawrev-2268	127	6	"	"	PUNCT
inlawrev-2268	127	7	similarly	similarly	ADV
inlawrev-2268	127	8	,	,	PUNCT
inlawrev-2268	127	9	the	the	DET
inlawrev-2268	127	10	only	only	ADJ
inlawrev-2268	127	11	requirement	requirement	NOUN
inlawrev-2268	127	12	of	of	ADP
inlawrev-2268	127	13	the	the	DET
inlawrev-2268	127	14	tax	tax	NOUN
inlawrev-2268	127	15	reform	reform	NOUN
inlawrev-2268	127	16	act	act	NOUN
inlawrev-2268	127	17	of	of	ADP
inlawrev-2268	127	18	1976	1976	NUM
inlawrev-2268	127	19	—	—	PUNCT
inlawrev-2268	127	20	the	the	DET
inlawrev-2268	127	21	60	60	NUM
inlawrev-2268	127	22	percentage	percentage	NOUN
inlawrev-2268	127	23	points	point	NOUN
inlawrev-2268	127	24	test	test	NOUN
inlawrev-2268	127	25	—	—	PUNCT
inlawrev-2268	127	26	was	be	AUX
inlawrev-2268	127	27	not	not	PART
inlawrev-2268	127	28	violated	violate	VERB
inlawrev-2268	127	29	by	by	ADP
inlawrev-2268	127	30	the	the	DET
inlawrev-2268	127	31	taxpayer	taxpayer	NOUN
inlawrev-2268	127	32	in	in	ADP
inlawrev-2268	127	33	maxwell	maxwell	PROPN
inlawrev-2268	127	34	hardware	hardware	NOUN
inlawrev-2268	127	35	.	.	PUNCT
inlawrev-2268	128	1	therefore	therefore	ADV
inlawrev-2268	128	2	,	,	PUNCT
inlawrev-2268	128	3	the	the	DET
inlawrev-2268	128	4	net	net	ADJ
inlawrev-2268	128	5	operating	operating	NOUN
inlawrev-2268	128	6	loss	loss	NOUN
inlawrev-2268	128	7	carryover	carryover	NOUN
inlawrev-2268	128	8	would	would	AUX
inlawrev-2268	128	9	be	be	AUX
inlawrev-2268	128	10	allowed	allow	VERB
inlawrev-2268	128	11	.	.	PUNCT
inlawrev-2268	129	1	i.r.c	i.r.c	NOUN
inlawrev-2268	129	2	.	.	PUNCT
inlawrev-2268	130	1	§	§	PROPN
inlawrev-2268	130	2	382(a	382(a	PROPN
inlawrev-2268	130	3	)	)	PUNCT
inlawrev-2268	130	4	.	.	PUNCT
inlawrev-2268	131	1	"	"	PUNCT
inlawrev-2268	131	2	rev	rev	PROPN
inlawrev-2268	131	3	.	.	PROPN
inlawrev-2268	131	4	rul	rul	NOUN
inlawrev-2268	131	5	.	.	PUNCT
inlawrev-2268	132	1	63	63	NUM
inlawrev-2268	132	2	-	-	SYM
inlawrev-2268	132	3	40	40	NUM
inlawrev-2268	132	4	,	,	PUNCT
inlawrev-2268	132	5	1963	1963	NUM
inlawrev-2268	132	6	-	-	SYM
inlawrev-2268	132	7	1	1	NUM
inlawrev-2268	132	8	c.b	c.b	PROPN
inlawrev-2268	132	9	.	.	PROPN
inlawrev-2268	132	10	46	46	NUM
inlawrev-2268	132	11	;	;	PUNCT
inlawrev-2268	132	12	tir	tir	PROPN
inlawrev-2268	132	13	777	777	NUM
inlawrev-2268	132	14	,	,	PUNCT
inlawrev-2268	132	15	1965	1965	NUM
inlawrev-2268	132	16	-	-	SYM
inlawrev-2268	132	17	2	2	NUM
inlawrev-2268	132	18	c.b	c.b	PROPN
inlawrev-2268	132	19	.	.	PROPN
inlawrev-2268	132	20	53	53	NUM
inlawrev-2268	132	21	.	.	PUNCT
inlawrev-2268	133	1	"	"	PUNCT
inlawrev-2268	133	2	milefsky	milefsky	ADV
inlawrev-2268	133	3	,	,	PUNCT
inlawrev-2268	133	4	using	use	VERB
inlawrev-2268	133	5	acquired	acquire	VERB
inlawrev-2268	133	6	corporate	corporate	ADJ
inlawrev-2268	133	7	loss	loss	NOUN
inlawrev-2268	133	8	carryovers	carryover	NOUN
inlawrev-2268	133	9	,	,	PUNCT
inlawrev-2268	133	10	(	(	PUNCT
inlawrev-2268	133	11	1976	1976	NUM
inlawrev-2268	133	12	)	)	PUNCT
inlawrev-2268	133	13	(	(	PUNCT
inlawrev-2268	133	14	coopers	cooper	NOUN
inlawrev-2268	133	15	&	&	CCONJ
inlawrev-2268	133	16	lybrand	lybrand	PROPN
inlawrev-2268	133	17	newsletter	newsletter	PROPN
inlawrev-2268	133	18	)	)	PUNCT
inlawrev-2268	133	19	.	.	PUNCT
inlawrev-2268	134	1	;	;	PUNCT
inlawrev-2268	134	2	*	*	PUNCT
inlawrev-2268	134	3	'	'	VERB
inlawrev-2268	134	4	i	i	PRON
inlawrev-2268	134	5	d.	d.	PROPN
inlawrev-2268	134	6	i	i	PRON
inlawrev-2268	134	7	1977	1977	NUM
inlawrev-2268	134	8	]	]	PUNCT
inlawrev-2268	134	9	corporate	corporate	ADJ
inlawrev-2268	134	10	transactions	transaction	NOUN
inlawrev-2268	134	11	985	985	NUM
inlawrev-2268	134	12	nesses	ness	NOUN
inlawrev-2268	134	13	,	,	PUNCT
inlawrev-2268	134	14	x	x	PROPN
inlawrev-2268	134	15	y	y	PROPN
inlawrev-2268	134	16	,	,	PUNCT
inlawrev-2268	134	17	and	and	CCONJ
inlawrev-2268	134	18	z	z	NOUN
inlawrev-2268	134	19	:	:	PUNCT
inlawrev-2268	134	20	x	x	SYM
inlawrev-2268	134	21	processed	process	VERB
inlawrev-2268	134	22	dry	dry	ADJ
inlawrev-2268	134	23	goods	good	NOUN
inlawrev-2268	134	24	,	,	PUNCT
inlawrev-2268	134	25	y	y	PROPN
inlawrev-2268	134	26	catered	catered	ADJ
inlawrev-2268	134	27	parties	party	NOUN
inlawrev-2268	134	28	,	,	PUNCT
inlawrev-2268	134	29	and	and	CCONJ
inlawrev-2268	134	30	z	z	NOUN
inlawrev-2268	134	31	manufactured	manufacture	VERB
inlawrev-2268	134	32	shoes	shoe	NOUN
inlawrev-2268	134	33	.	.	PUNCT
inlawrev-2268	135	1	each	each	DET
inlawrev-2268	135	2	business	business	NOUN
inlawrev-2268	135	3	contributed	contribute	VERB
inlawrev-2268	135	4	about	about	ADV
inlawrev-2268	135	5	twenty	twenty	NUM
inlawrev-2268	135	6	percent	percent	NOUN
inlawrev-2268	135	7	to	to	ADP
inlawrev-2268	135	8	xyz	xyz	NOUN
inlawrev-2268	135	9	's	's	PART
inlawrev-2268	135	10	total	total	ADJ
inlawrev-2268	135	11	output	output	NOUN
inlawrev-2268	135	12	and	and	CCONJ
inlawrev-2268	135	13	assets	asset	NOUN
inlawrev-2268	135	14	.	.	PUNCT
inlawrev-2268	136	1	in	in	ADP
inlawrev-2268	136	2	1973	1973	NUM
inlawrev-2268	136	3	,	,	PUNCT
inlawrev-2268	136	4	xyz	xyz	PROPN
inlawrev-2268	136	5	suffered	suffer	VERB
inlawrev-2268	136	6	substantial	substantial	ADJ
inlawrev-2268	136	7	net	net	ADJ
inlawrev-2268	136	8	operating	operating	NOUN
inlawrev-2268	136	9	losses	loss	NOUN
inlawrev-2268	136	10	,	,	PUNCT
inlawrev-2268	136	11	all	all	PRON
inlawrev-2268	136	12	attributable	attributable	ADJ
inlawrev-2268	136	13	to	to	ADP
inlawrev-2268	136	14	z.	z.	PROPN
inlawrev-2268	136	15	in	in	ADP
inlawrev-2268	136	16	january	january	PROPN
inlawrev-2268	136	17	1974	1974	NUM
inlawrev-2268	136	18	,	,	PUNCT
inlawrev-2268	136	19	abc	abc	PROPN
inlawrev-2268	136	20	corporation	corporation	PROPN
inlawrev-2268	136	21	purchased	purchase	VERB
inlawrev-2268	136	22	sixty	sixty	NUM
inlawrev-2268	136	23	percent	percent	NOUN
inlawrev-2268	136	24	oi	oi	PROPN
inlawrev-2268	136	25	xyz	xyz	PROPN
inlawrev-2268	136	26	's	's	PART
inlawrev-2268	136	27	stock	stock	NOUN
inlawrev-2268	136	28	,	,	PUNCT
inlawrev-2268	136	29	but	but	CCONJ
inlawrev-2268	136	30	during	during	ADP
inlawrev-2268	136	31	the	the	DET
inlawrev-2268	136	32	same	same	ADJ
inlawrev-2268	136	33	month	month	NOUN
inlawrev-2268	136	34	,	,	PUNCT
inlawrev-2268	136	35	z	z	PROPN
inlawrev-2268	136	36	's	's	PART
inlawrev-2268	136	37	operations	operation	NOUN
inlawrev-2268	136	38	were	be	AUX
inlawrev-2268	136	39	discontinued	discontinue	VERB
inlawrev-2268	136	40	.	.	PUNCT
inlawrev-2268	137	1	abc	abc	PROPN
inlawrev-2268	137	2	experienced	experience	VERB
inlawrev-2268	137	3	substantial	substantial	ADJ
inlawrev-2268	137	4	profits	profit	NOUN
inlawrev-2268	137	5	during	during	ADP
inlawrev-2268	137	6	the	the	DET
inlawrev-2268	137	7	calendar	calendar	NOUN
inlawrev-2268	137	8	year	year	NOUN
inlawrev-2268	137	9	1974	1974	NUM
inlawrev-2268	137	10	.	.	PUNCT
inlawrev-2268	138	1	issue	issue	NOUN
inlawrev-2268	138	2	:	:	PUNCT
inlawrev-2268	138	3	can	can	AUX
inlawrev-2268	138	4	abc	abc	PROPN
inlawrev-2268	138	5	corporation	corporation	PROPN
inlawrev-2268	138	6	carry	carry	VERB
inlawrev-2268	138	7	over	over	ADP
inlawrev-2268	138	8	the	the	DET
inlawrev-2268	138	9	net	net	ADJ
inlawrev-2268	138	10	operating	operating	NOUN
inlawrev-2268	138	11	loss	loss	NOUN
inlawrev-2268	138	12	attributable	attributable	ADJ
inlawrev-2268	138	13	to	to	ADP
inlawrev-2268	138	14	z	z	PROPN
inlawrev-2268	138	15	for	for	ADP
inlawrev-2268	138	16	the	the	DET
inlawrev-2268	138	17	year	year	NOUN
inlawrev-2268	138	18	ending	end	VERB
inlawrev-2268	138	19	december	december	PROPN
inlawrev-2268	138	20	1974	1974	NUM
inlawrev-2268	138	21	even	even	ADV
inlawrev-2268	138	22	though	though	SCONJ
inlawrev-2268	138	23	z	z	NOUN
inlawrev-2268	138	24	was	be	AUX
inlawrev-2268	138	25	discontinued	discontinue	VERB
inlawrev-2268	138	26	?	?	PUNCT
inlawrev-2268	138	27	example	example	NOUN
inlawrev-2268	139	1	3	3	NUM
inlawrev-2268	139	2	:	:	PUNCT
inlawrev-2268	139	3	in	in	ADP
inlawrev-2268	139	4	1974	1974	NUM
inlawrev-2268	139	5	,	,	PUNCT
inlawrev-2268	139	6	p	p	NOUN
inlawrev-2268	139	7	corporation	corporation	NOUN
inlawrev-2268	139	8	,	,	PUNCT
inlawrev-2268	139	9	a	a	DET
inlawrev-2268	139	10	profitable	profitable	ADJ
inlawrev-2268	139	11	steel	steel	NOUN
inlawrev-2268	139	12	manufacturer	manufacturer	NOUN
inlawrev-2268	139	13	,	,	PUNCT
inlawrev-2268	139	14	acquired	acquire	VERB
inlawrev-2268	139	15	s	s	PART
inlawrev-2268	139	16	corporation	corporation	NOUN
inlawrev-2268	139	17	,	,	PUNCT
inlawrev-2268	139	18	a	a	DET
inlawrev-2268	139	19	steel	steel	NOUN
inlawrev-2268	139	20	fabricator	fabricator	NOUN
inlawrev-2268	139	21	that	that	PRON
inlawrev-2268	139	22	had	have	AUX
inlawrev-2268	139	23	experienced	experience	VERB
inlawrev-2268	139	24	net	net	ADJ
inlawrev-2268	139	25	operating	operating	NOUN
inlawrev-2268	139	26	losses	loss	NOUN
inlawrev-2268	139	27	for	for	ADP
inlawrev-2268	139	28	many	many	ADJ
inlawrev-2268	139	29	years	year	NOUN
inlawrev-2268	139	30	.	.	PUNCT
inlawrev-2268	140	1	during	during	ADP
inlawrev-2268	140	2	the	the	DET
inlawrev-2268	140	3	taxable	taxable	ADJ
inlawrev-2268	140	4	year	year	NOUN
inlawrev-2268	140	5	1975	1975	NUM
inlawrev-2268	140	6	,	,	PUNCT
inlawrev-2268	140	7	p	p	PRON
inlawrev-2268	140	8	discontinued	discontinue	VERB
inlawrev-2268	140	9	one	one	NUM
inlawrev-2268	140	10	-	-	PUNCT
inlawrev-2268	140	11	half	half	NOUN
inlawrev-2268	140	12	of	of	ADP
inlawrev-2268	140	13	s	s	NOUN
inlawrev-2268	140	14	's	's	PART
inlawrev-2268	140	15	operations	operation	NOUN
inlawrev-2268	140	16	,	,	PUNCT
inlawrev-2268	140	17	which	which	PRON
inlawrev-2268	140	18	comprised	comprise	VERB
inlawrev-2268	140	19	twenty	twenty	NUM
inlawrev-2268	140	20	-	-	PUNCT
inlawrev-2268	140	21	two	two	NUM
inlawrev-2268	140	22	percent	percent	NOUN
inlawrev-2268	140	23	of	of	ADP
inlawrev-2268	140	24	p	p	X
inlawrev-2268	140	25	's	's	PART
inlawrev-2268	140	26	total	total	ADJ
inlawrev-2268	140	27	assets	asset	NOUN
inlawrev-2268	140	28	.	.	PUNCT
inlawrev-2268	141	1	in	in	ADP
inlawrev-2268	141	2	1975	1975	NUM
inlawrev-2268	141	3	,	,	PUNCT
inlawrev-2268	141	4	p	p	PROPN
inlawrev-2268	141	5	experienced	experience	VERB
inlawrev-2268	141	6	large	large	ADJ
inlawrev-2268	141	7	profits	profit	NOUN
inlawrev-2268	141	8	.	.	PUNCT
inlawrev-2268	142	1	issue	issue	NOUN
inlawrev-2268	142	2	:	:	PUNCT
inlawrev-2268	142	3	in	in	ADP
inlawrev-2268	142	4	1975	1975	NUM
inlawrev-2268	142	5	,	,	PUNCT
inlawrev-2268	142	6	can	can	AUX
inlawrev-2268	142	7	p	p	NOUN
inlawrev-2268	142	8	deduct	deduct	VERB
inlawrev-2268	142	9	the	the	DET
inlawrev-2268	142	10	net	net	ADJ
inlawrev-2268	142	11	operating	operating	NOUN
inlawrev-2268	142	12	loss	loss	NOUN
inlawrev-2268	142	13	carryover	carryover	NOUN
inlawrev-2268	142	14	arising	arise	VERB
inlawrev-2268	142	15	from	from	ADP
inlawrev-2268	142	16	the	the	DET
inlawrev-2268	142	17	discontinued	discontinue	VERB
inlawrev-2268	142	18	activities	activity	NOUN
inlawrev-2268	142	19	of	of	ADP
inlawrev-2268	142	20	s	s	PART
inlawrev-2268	142	21	corporation	corporation	NOUN
inlawrev-2268	142	22	?	?	PUNCT
inlawrev-2268	143	1	treasury	treasury	NOUN
inlawrev-2268	143	2	regulation	regulation	NOUN
inlawrev-2268	143	3	§	§	PROPN
inlawrev-2268	143	4	1.382(a)-l(b)(7	1.382(a)-l(b)(7	NUM
inlawrev-2268	143	5	)	)	PUNCT
inlawrev-2268	143	6	states	state	VERB
inlawrev-2268	143	7	that	that	SCONJ
inlawrev-2268	143	8	a	a	DET
inlawrev-2268	143	9	corporation	corporation	NOUN
inlawrev-2268	143	10	has	have	AUX
inlawrev-2268	143	11	not	not	PART
inlawrev-2268	143	12	continued	continue	VERB
inlawrev-2268	143	13	to	to	PART
inlawrev-2268	143	14	carry	carry	VERB
inlawrev-2268	143	15	on	on	ADP
inlawrev-2268	143	16	substantially	substantially	ADV
inlawrev-2268	143	17	the	the	DET
inlawrev-2268	143	18	same	same	ADJ
inlawrev-2268	143	19	business	business	NOUN
inlawrev-2268	143	20	or	or	CCONJ
inlawrev-2268	143	21	trade	trade	NOUN
inlawrev-2268	143	22	as	as	SCONJ
inlawrev-2268	143	23	that	that	PRON
inlawrev-2268	143	24	conducted	conduct	VERB
inlawrev-2268	143	25	prior	prior	ADV
inlawrev-2268	143	26	to	to	ADP
inlawrev-2268	143	27	an	an	DET
inlawrev-2268	143	28	increase	increase	NOUN
inlawrev-2268	143	29	in	in	ADP
inlawrev-2268	143	30	ownership	ownership	NOUN
inlawrev-2268	143	31	of	of	ADP
inlawrev-2268	143	32	the	the	DET
inlawrev-2268	143	33	purchaser	purchaser	NOUN
inlawrev-2268	143	34	's	's	PART
inlawrev-2268	143	35	stock	stock	NOUN
inlawrev-2268	143	36	if	if	SCONJ
inlawrev-2268	143	37	such	such	ADJ
inlawrev-2268	143	38	corporation	corporation	NOUN
inlawrev-2268	143	39	discontinues	discontinue	VERB
inlawrev-2268	143	40	more	more	ADJ
inlawrev-2268	143	41	than	than	ADP
inlawrev-2268	143	42	a	a	DET
inlawrev-2268	143	43	"	"	PUNCT
inlawrev-2268	143	44	minor	minor	ADJ
inlawrev-2268	143	45	portion	portion	NOUN
inlawrev-2268	143	46	"	"	PUNCT
inlawrev-2268	143	47	of	of	ADP
inlawrev-2268	143	48	its	its	PRON
inlawrev-2268	143	49	business	business	NOUN
inlawrev-2268	143	50	carried	carry	VERB
inlawrev-2268	143	51	on	on	ADP
inlawrev-2268	143	52	before	before	ADP
inlawrev-2268	143	53	such	such	ADJ
inlawrev-2268	143	54	increase	increase	NOUN
inlawrev-2268	143	55	.	.	PUNCT
inlawrev-2268	144	1	the	the	DET
inlawrev-2268	144	2	proposed	propose	VERB
inlawrev-2268	144	3	test	test	NOUN
inlawrev-2268	144	4	to	to	PART
inlawrev-2268	144	5	determine	determine	VERB
inlawrev-2268	144	6	what	what	PRON
inlawrev-2268	144	7	constitutes	constitute	VERB
inlawrev-2268	144	8	a	a	DET
inlawrev-2268	144	9	"	"	PUNCT
inlawrev-2268	144	10	minor	minor	ADJ
inlawrev-2268	144	11	"	"	PUNCT
inlawrev-2268	144	12	portion	portion	NOUN
inlawrev-2268	144	13	is	be	AUX
inlawrev-2268	144	14	to	to	PART
inlawrev-2268	144	15	question	question	VERB
inlawrev-2268	144	16	whether	whether	SCONJ
inlawrev-2268	144	17	"	"	PUNCT
inlawrev-2268	144	18	the	the	DET
inlawrev-2268	144	19	discontinuance	discontinuance	NOUN
inlawrev-2268	144	20	of	of	ADP
inlawrev-2268	144	21	the	the	DET
inlawrev-2268	144	22	activities	activity	NOUN
inlawrev-2268	144	23	has	have	VERB
inlawrev-2268	144	24	the	the	DET
inlawrev-2268	144	25	effect	effect	NOUN
inlawrev-2268	144	26	of	of	ADP
inlawrev-2268	144	27	utilizing	utilize	VERB
inlawrev-2268	144	28	loss	loss	NOUN
inlawrev-2268	144	29	carryovers	carryover	NOUN
inlawrev-2268	144	30	to	to	PART
inlawrev-2268	144	31	offset	offset	VERB
inlawrev-2268	144	32	gains	gain	NOUN
inlawrev-2268	144	33	of	of	ADP
inlawrev-2268	144	34	a	a	DET
inlawrev-2268	144	35	business	business	NOUN
inlawrev-2268	144	36	unrelated	unrelated	ADJ
inlawrev-2268	144	37	to	to	ADP
inlawrev-2268	144	38	that	that	PRON
inlawrev-2268	144	39	which	which	PRON
inlawrev-2268	144	40	produced	produce	VERB
inlawrev-2268	144	41	the	the	DET
inlawrev-2268	144	42	losses	loss	NOUN
inlawrev-2268	144	43	.	.	PUNCT
inlawrev-2268	145	1	"^	"^	VERB
inlawrev-2268	145	2	in	in	ADP
inlawrev-2268	145	3	coa^t	coa^t	ADJ
inlawrev-2268	145	4	quality	quality	PROPN
inlawrev-2268	145	5	construction	construction	PROPN
inlawrev-2268	145	6	corp	corp	PROPN
inlawrev-2268	145	7	.	.	PROPN
inlawrev-2268	146	1	v.	v.	PROPN
inlawrev-2268	146	2	united	united	PROPN
inlawrev-2268	146	3	states,^	states,^	PROPN
inlawrev-2268	146	4	a	a	DET
inlawrev-2268	146	5	residential	residential	ADJ
inlawrev-2268	146	6	real	real	ADJ
inlawrev-2268	146	7	estate	estate	NOUN
inlawrev-2268	146	8	developer	developer	NOUN
inlawrev-2268	146	9	,	,	PUNCT
inlawrev-2268	146	10	after	after	ADP
inlawrev-2268	146	11	a	a	DET
inlawrev-2268	146	12	series	series	NOUN
inlawrev-2268	146	13	of	of	ADP
inlawrev-2268	146	14	stock	stock	NOUN
inlawrev-2268	146	15	transfers	transfer	NOUN
inlawrev-2268	146	16	and	and	CCONJ
inlawrev-2268	146	17	mergers	merger	NOUN
inlawrev-2268	146	18	,	,	PUNCT
inlawrev-2268	146	19	reorganized	reorganize	VERB
inlawrev-2268	146	20	his	his	PRON
inlawrev-2268	146	21	four	four	NUM
inlawrev-2268	146	22	former	former	ADJ
inlawrev-2268	146	23	wholly	wholly	ADV
inlawrev-2268	146	24	-	-	PUNCT
inlawrev-2268	146	25	owned	own	VERB
inlawrev-2268	146	26	subsidiaries	subsidiary	NOUN
inlawrev-2268	146	27	.	.	PUNCT
inlawrev-2268	147	1	one	one	NUM
inlawrev-2268	147	2	unprofitable	unprofitable	ADJ
inlawrev-2268	147	3	subsidiary	subsidiary	NOUN
inlawrev-2268	147	4	that	that	PRON
inlawrev-2268	147	5	comprised	comprise	VERB
inlawrev-2268	147	6	forty	forty	NUM
inlawrev-2268	147	7	-	-	PUNCT
inlawrev-2268	147	8	four	four	NUM
inlawrev-2268	147	9	percent	percent	NOUN
inlawrev-2268	147	10	of	of	ADP
inlawrev-2268	147	11	the	the	DET
inlawrev-2268	147	12	taxpayer	taxpayer	NOUN
inlawrev-2268	147	13	's	's	PART
inlawrev-2268	147	14	total	total	ADJ
inlawrev-2268	147	15	assets	asset	NOUN
inlawrev-2268	147	16	was	be	AUX
inlawrev-2268	147	17	discontinued	discontinue	VERB
inlawrev-2268	147	18	.	.	PUNCT
inlawrev-2268	148	1	the	the	DET
inlawrev-2268	148	2	court	court	NOUN
inlawrev-2268	148	3	ruled	rule	VERB
inlawrev-2268	148	4	that	that	SCONJ
inlawrev-2268	148	5	in	in	ADP
inlawrev-2268	148	6	order	order	NOUN
inlawrev-2268	148	7	to	to	PART
inlawrev-2268	148	8	satisfy	satisfy	VERB
inlawrev-2268	148	9	the	the	DET
inlawrev-2268	148	10	substantially	substantially	ADV
inlawrev-2268	148	11	the	the	DET
inlawrev-2268	148	12	same	same	ADJ
inlawrev-2268	148	13	business	business	NOUN
inlawrev-2268	148	14	test	test	NOUN
inlawrev-2268	148	15	of	of	ADP
inlawrev-2268	148	16	section	section	NOUN
inlawrev-2268	148	17	382(akl)(c	382(akl)(c	PROPN
inlawrev-2268	148	18	)	)	PUNCT
inlawrev-2268	148	19	,	,	PUNCT
inlawrev-2268	148	20	it	it	PRON
inlawrev-2268	148	21	must	must	AUX
inlawrev-2268	148	22	be	be	AUX
inlawrev-2268	148	23	shown	show	VERB
inlawrev-2268	148	24	that	that	SCONJ
inlawrev-2268	148	25	any	any	DET
inlawrev-2268	148	26	discontinued	discontinue	VERB
inlawrev-2268	148	27	activities	activity	NOUN
inlawrev-2268	148	28	to	to	PART
inlawrev-2268	148	29	which	which	PRON
inlawrev-2268	148	30	the	the	DET
inlawrev-2268	148	31	net	net	ADJ
inlawrev-2268	148	32	operating	operating	NOUN
inlawrev-2268	148	33	loss	loss	NOUN
inlawrev-2268	148	34	is	be	AUX
inlawrev-2268	148	35	attributable	attributable	ADJ
inlawrev-2268	148	36	were	be	AUX
inlawrev-2268	148	37	related	relate	VERB
inlawrev-2268	148	38	to	to	ADP
inlawrev-2268	148	39	the	the	DET
inlawrev-2268	148	40	ongoing	ongoing	ADJ
inlawrev-2268	148	41	business	business	NOUN
inlawrev-2268	148	42	and	and	CCONJ
inlawrev-2268	148	43	did	do	AUX
inlawrev-2268	148	44	not	not	PART
inlawrev-2268	148	45	constitute	constitute	VERB
inlawrev-2268	148	46	more	more	ADJ
inlawrev-2268	148	47	than	than	ADP
inlawrev-2268	148	48	a	a	DET
inlawrev-2268	148	49	minor	minor	ADJ
inlawrev-2268	148	50	portion	portion	NOUN
inlawrev-2268	148	51	of	of	ADP
inlawrev-2268	148	52	the	the	DET
inlawrev-2268	148	53	corporate	corporate	ADJ
inlawrev-2268	148	54	taxpayer	taxpayer	NOUN
inlawrev-2268	148	55	's	's	PART
inlawrev-2268	148	56	business	business	NOUN
inlawrev-2268	148	57	prior	prior	ADV
inlawrev-2268	148	58	to	to	ADP
inlawrev-2268	148	59	the	the	DET
inlawrev-2268	148	60	ownership	ownership	NOUN
inlawrev-2268	148	61	change	change	NOUN
inlawrev-2268	148	62	.	.	PUNCT
inlawrev-2268	149	1	the	the	DET
inlawrev-2268	149	2	taxpayer	taxpayer	NOUN
inlawrev-2268	149	3	was	be	AUX
inlawrev-2268	149	4	therefore	therefore	ADV
inlawrev-2268	149	5	allowed	allow	VERB
inlawrev-2268	149	6	to	to	PART
inlawrev-2268	149	7	deduct	deduct	VERB
inlawrev-2268	149	8	the	the	DET
inlawrev-2268	149	9	net	net	ADJ
inlawrev-2268	149	10	operating	operating	NOUN
inlawrev-2268	149	11	loss	loss	NOUN
inlawrev-2268	149	12	carryover	carryover	NOUN
inlawrev-2268	149	13	even	even	ADV
inlawrev-2268	149	14	though	though	SCONJ
inlawrev-2268	149	15	the	the	DET
inlawrev-2268	149	16	discontinued	discontinued	ADJ
inlawrev-2268	149	17	segment	segment	NOUN
inlawrev-2268	149	18	comprised	comprise	VERB
inlawrev-2268	149	19	forty"treas	forty"trea	NOUN
inlawrev-2268	149	20	.	.	PUNCT
inlawrev-2268	150	1	reg	reg	PROPN
inlawrev-2268	150	2	.	.	PUNCT
inlawrev-2268	151	1	§	§	PROPN
inlawrev-2268	151	2	1.382(a)-l(h)(7	1.382(a)-l(h)(7	NUM
inlawrev-2268	151	3	)	)	PUNCT
inlawrev-2268	151	4	(	(	PUNCT
inlawrev-2268	151	5	1962	1962	NUM
inlawrev-2268	151	6	)	)	PUNCT
inlawrev-2268	151	7	(	(	PUNCT
inlawrev-2268	151	8	emphasis	emphasis	NOUN
inlawrev-2268	151	9	added	add	VERB
inlawrev-2268	151	10	)	)	PUNCT
inlawrev-2268	151	11	.	.	PUNCT
inlawrev-2268	152	1	"	"	PUNCT
inlawrev-2268	152	2	463	463	NUM
inlawrev-2268	152	3	f.2d	f.2d	SYM
inlawrev-2268	152	4	503	503	NUM
inlawrev-2268	152	5	(	(	PUNCT
inlawrev-2268	152	6	5th	5th	ADJ
inlawrev-2268	152	7	cir	cir	NOUN
inlawrev-2268	152	8	.	.	PROPN
inlawrev-2268	152	9	1972	1972	NUM
inlawrev-2268	152	10	)	)	PUNCT
inlawrev-2268	152	11	.	.	PUNCT
inlawrev-2268	153	1	986	986	NUM
inlawrev-2268	153	2	indiana	indiana	PROPN
inlawrev-2268	153	3	lawreview	lawreview	PROPN
inlawrev-2268	154	1	[	[	X
inlawrev-2268	154	2	vol	vol	NOUN
inlawrev-2268	154	3	.	.	NOUN
inlawrev-2268	154	4	10:979	10:979	NUM
inlawrev-2268	154	5	four	four	NUM
inlawrev-2268	154	6	percent	percent	NOUN
inlawrev-2268	154	7	of	of	ADP
inlawrev-2268	154	8	taxpayer	taxpayer	NOUN
inlawrev-2268	154	9	's	's	PART
inlawrev-2268	154	10	total	total	ADJ
inlawrev-2268	154	11	assets	asset	NOUN
inlawrev-2268	154	12	,	,	PUNCT
inlawrev-2268	154	13	because	because	SCONJ
inlawrev-2268	154	14	all	all	PRON
inlawrev-2268	154	15	of	of	ADP
inlawrev-2268	154	16	the	the	DET
inlawrev-2268	154	17	business	business	NOUN
inlawrev-2268	154	18	activities	activity	NOUN
inlawrev-2268	154	19	were	be	AUX
inlawrev-2268	154	20	related	relate	VERB
inlawrev-2268	154	21	to	to	ADP
inlawrev-2268	154	22	real	real	ADJ
inlawrev-2268	154	23	estate	estate	NOUN
inlawrev-2268	154	24	development.^	development.^	NOUN
inlawrev-2268	154	25	*	*	SYM
inlawrev-2268	154	26	coast	coast	NOUN
inlawrev-2268	154	27	quality	quality	NOUN
inlawrev-2268	154	28	demonstrates	demonstrate	VERB
inlawrev-2268	154	29	that	that	SCONJ
inlawrev-2268	154	30	percentage	percentage	NOUN
inlawrev-2268	154	31	is	be	AUX
inlawrev-2268	154	32	less	less	ADV
inlawrev-2268	154	33	important	important	ADJ
inlawrev-2268	154	34	than	than	ADP
inlawrev-2268	154	35	the	the	DET
inlawrev-2268	154	36	qualitative	qualitative	ADJ
inlawrev-2268	154	37	relation	relation	NOUN
inlawrev-2268	154	38	between	between	ADP
inlawrev-2268	154	39	the	the	DET
inlawrev-2268	154	40	wholly	wholly	ADV
inlawrev-2268	154	41	-	-	PUNCT
inlawrev-2268	154	42	owned	own	VERB
inlawrev-2268	154	43	subsidiaries	subsidiary	NOUN
inlawrev-2268	154	44	in	in	ADP
inlawrev-2268	154	45	determining	determine	VERB
inlawrev-2268	154	46	what	what	PRON
inlawrev-2268	154	47	constitutes	constitute	VERB
inlawrev-2268	154	48	a	a	DET
inlawrev-2268	154	49	"	"	PUNCT
inlawrev-2268	154	50	minor	minor	ADJ
inlawrev-2268	154	51	"	"	PUNCT
inlawrev-2268	154	52	portion	portion	NOUN
inlawrev-2268	154	53	.	.	PUNCT
inlawrev-2268	155	1	discontinuance	discontinuance	NOUN
inlawrev-2268	155	2	of	of	ADP
inlawrev-2268	155	3	a	a	DET
inlawrev-2268	155	4	segment	segment	NOUN
inlawrev-2268	155	5	of	of	ADP
inlawrev-2268	155	6	the	the	DET
inlawrev-2268	155	7	acquired	acquire	VERB
inlawrev-2268	155	8	business	business	NOUN
inlawrev-2268	155	9	does	do	AUX
inlawrev-2268	155	10	not	not	PART
inlawrev-2268	155	11	result	result	VERB
inlawrev-2268	155	12	in	in	ADP
inlawrev-2268	155	13	a	a	DET
inlawrev-2268	155	14	failure	failure	NOUN
inlawrev-2268	155	15	to	to	PART
inlawrev-2268	155	16	carry	carry	VERB
inlawrev-2268	155	17	on	on	ADP
inlawrev-2268	155	18	substantially	substantially	ADV
inlawrev-2268	155	19	the	the	DET
inlawrev-2268	155	20	same	same	ADJ
inlawrev-2268	155	21	business	business	NOUN
inlawrev-2268	155	22	,	,	PUNCT
inlawrev-2268	155	23	provided	provide	VERB
inlawrev-2268	155	24	the	the	DET
inlawrev-2268	155	25	net	net	ADJ
inlawrev-2268	155	26	operating	operating	NOUN
inlawrev-2268	155	27	loss	loss	NOUN
inlawrev-2268	155	28	carryover	carryover	NOUN
inlawrev-2268	155	29	attributable	attributable	ADJ
inlawrev-2268	155	30	to	to	ADP
inlawrev-2268	155	31	the	the	DET
inlawrev-2268	155	32	discontinued	discontinue	VERB
inlawrev-2268	155	33	segment	segment	NOUN
inlawrev-2268	155	34	is	be	AUX
inlawrev-2268	155	35	not	not	PART
inlawrev-2268	155	36	used	use	VERB
inlawrev-2268	155	37	to	to	PART
inlawrev-2268	155	38	offset	offset	VERB
inlawrev-2268	155	39	the	the	DET
inlawrev-2268	155	40	acquiring	acquire	VERB
inlawrev-2268	155	41	corporation	corporation	NOUN
inlawrev-2268	155	42	's	's	PART
inlawrev-2268	155	43	taxable	taxable	ADJ
inlawrev-2268	155	44	income	income	NOUN
inlawrev-2268	155	45	derived	derive	VERB
inlawrev-2268	155	46	from	from	ADP
inlawrev-2268	155	47	a	a	DET
inlawrev-2268	155	48	source	source	NOUN
inlawrev-2268	155	49	wholly	wholly	ADV
inlawrev-2268	155	50	unrelated	unrelated	ADJ
inlawrev-2268	155	51	to	to	ADP
inlawrev-2268	155	52	the	the	DET
inlawrev-2268	155	53	discontinued	discontinue	VERB
inlawrev-2268	155	54	business.^^	business.^^	NOUN
inlawrev-2268	155	55	in	in	ADP
inlawrev-2268	155	56	coast	coast	PROPN
inlawrev-2268	155	57	quality^	quality^	PROPN
inlawrev-2268	155	58	all	all	PRON
inlawrev-2268	155	59	of	of	ADP
inlawrev-2268	155	60	the	the	DET
inlawrev-2268	155	61	separate	separate	ADJ
inlawrev-2268	155	62	subsidiaries	subsidiary	NOUN
inlawrev-2268	155	63	operated	operate	VERB
inlawrev-2268	155	64	as	as	ADP
inlawrev-2268	155	65	real	real	ADJ
inlawrev-2268	155	66	estate	estate	NOUN
inlawrev-2268	155	67	developers	developer	NOUN
inlawrev-2268	155	68	and	and	CCONJ
inlawrev-2268	155	69	employed	employ	VERB
inlawrev-2268	155	70	the	the	DET
inlawrev-2268	155	71	same	same	ADJ
inlawrev-2268	155	72	number	number	NOUN
inlawrev-2268	155	73	of	of	ADP
inlawrev-2268	155	74	people	people	NOUN
inlawrev-2268	155	75	;	;	PUNCT
inlawrev-2268	155	76	hence	hence	ADV
inlawrev-2268	155	77	,	,	PUNCT
inlawrev-2268	155	78	there	there	PRON
inlawrev-2268	155	79	were	be	VERB
inlawrev-2268	155	80	no	no	DET
inlawrev-2268	155	81	distinguishing	distinguish	VERB
inlawrev-2268	155	82	characteristics	characteristic	NOUN
inlawrev-2268	155	83	.	.	PUNCT
inlawrev-2268	156	1	they	they	PRON
inlawrev-2268	156	2	were	be	AUX
inlawrev-2268	156	3	not	not	PART
inlawrev-2268	156	4	separate	separate	ADJ
inlawrev-2268	156	5	and	and	CCONJ
inlawrev-2268	156	6	unrelated	unrelated	ADJ
inlawrev-2268	156	7	economic	economic	ADJ
inlawrev-2268	156	8	units	unit	NOUN
inlawrev-2268	156	9	but	but	CCONJ
inlawrev-2268	156	10	were	be	AUX
inlawrev-2268	156	11	,	,	PUNCT
inlawrev-2268	156	12	in	in	ADP
inlawrev-2268	156	13	fact	fact	NOUN
inlawrev-2268	156	14	,	,	PUNCT
inlawrev-2268	156	15	closely	closely	ADV
inlawrev-2268	156	16	related	relate	VERB
inlawrev-2268	156	17	.	.	PUNCT
inlawrev-2268	157	1	in	in	ADP
inlawrev-2268	157	2	example	example	NOUN
inlawrev-2268	157	3	3	3	NUM
inlawrev-2268	157	4	,	,	PUNCT
inlawrev-2268	157	5	the	the	DET
inlawrev-2268	157	6	partially	partially	ADV
inlawrev-2268	157	7	discontinued	discontinue	VERB
inlawrev-2268	157	8	s	s	PART
inlawrev-2268	157	9	corporation	corporation	NOUN
inlawrev-2268	157	10	comprised	comprise	VERB
inlawrev-2268	157	11	twenty	twenty	NUM
inlawrev-2268	157	12	-	-	PUNCT
inlawrev-2268	157	13	two	two	NUM
inlawrev-2268	157	14	percent	percent	NOUN
inlawrev-2268	157	15	of	of	ADP
inlawrev-2268	157	16	p	p	X
inlawrev-2268	157	17	's	's	PART
inlawrev-2268	157	18	total	total	ADJ
inlawrev-2268	157	19	assets	asset	NOUN
inlawrev-2268	157	20	,	,	PUNCT
inlawrev-2268	157	21	which	which	PRON
inlawrev-2268	157	22	would	would	AUX
inlawrev-2268	157	23	appear	appear	VERB
inlawrev-2268	157	24	to	to	PART
inlawrev-2268	157	25	be	be	AUX
inlawrev-2268	157	26	only	only	ADV
inlawrev-2268	157	27	a	a	DET
inlawrev-2268	157	28	minor	minor	ADJ
inlawrev-2268	157	29	activity	activity	NOUN
inlawrev-2268	157	30	since	since	SCONJ
inlawrev-2268	157	31	coast	coast	NOUN
inlawrev-2268	157	32	quality	quality	NOUN
inlawrev-2268	157	33	held	hold	VERB
inlawrev-2268	157	34	that	that	SCONJ
inlawrev-2268	157	35	a	a	DET
inlawrev-2268	157	36	forty	forty	NUM
inlawrev-2268	157	37	-	-	PUNCT
inlawrev-2268	157	38	four	four	NUM
inlawrev-2268	157	39	percent	percent	NOUN
inlawrev-2268	157	40	segment	segment	NOUN
inlawrev-2268	157	41	was	be	AUX
inlawrev-2268	157	42	still	still	ADV
inlawrev-2268	157	43	within	within	ADP
inlawrev-2268	157	44	the	the	DET
inlawrev-2268	157	45	"	"	PUNCT
inlawrev-2268	157	46	minor	minor	ADJ
inlawrev-2268	157	47	"	"	PUNCT
inlawrev-2268	157	48	range	range	NOUN
inlawrev-2268	157	49	.	.	PUNCT
inlawrev-2268	158	1	however	however	ADV
inlawrev-2268	158	2	,	,	PUNCT
inlawrev-2268	158	3	this	this	DET
inlawrev-2268	158	4	quantitative	quantitative	ADJ
inlawrev-2268	158	5	analysis	analysis	NOUN
inlawrev-2268	158	6	alone	alone	ADV
inlawrev-2268	158	7	is	be	AUX
inlawrev-2268	158	8	inadequate	inadequate	ADJ
inlawrev-2268	158	9	since	since	SCONJ
inlawrev-2268	158	10	it	it	PRON
inlawrev-2268	158	11	still	still	ADV
inlawrev-2268	158	12	must	must	AUX
inlawrev-2268	158	13	be	be	AUX
inlawrev-2268	158	14	determined	determine	VERB
inlawrev-2268	158	15	whether	whether	SCONJ
inlawrev-2268	158	16	the	the	DET
inlawrev-2268	158	17	net	net	ADJ
inlawrev-2268	158	18	operating	operating	NOUN
inlawrev-2268	158	19	loss	loss	NOUN
inlawrev-2268	158	20	carryover	carryover	NOUN
inlawrev-2268	158	21	attributable	attributable	ADJ
inlawrev-2268	158	22	to	to	ADP
inlawrev-2268	158	23	s	s	PROPN
inlawrev-2268	158	24	offsets	offset	NOUN
inlawrev-2268	158	25	the	the	DET
inlawrev-2268	158	26	taxable	taxable	ADJ
inlawrev-2268	158	27	income	income	NOUN
inlawrev-2268	158	28	of	of	ADP
inlawrev-2268	158	29	p	p	NOUN
inlawrev-2268	158	30	that	that	PRON
inlawrev-2268	158	31	is	be	AUX
inlawrev-2268	158	32	related	relate	VERB
inlawrev-2268	158	33	to	to	ADP
inlawrev-2268	158	34	the	the	DET
inlawrev-2268	158	35	business	business	NOUN
inlawrev-2268	158	36	that	that	PRON
inlawrev-2268	158	37	produced	produce	VERB
inlawrev-2268	158	38	the	the	DET
inlawrev-2268	158	39	net	net	ADJ
inlawrev-2268	158	40	operating	operating	NOUN
inlawrev-2268	158	41	loss	loss	NOUN
inlawrev-2268	158	42	.	.	PUNCT
inlawrev-2268	159	1	since	since	SCONJ
inlawrev-2268	159	2	both	both	DET
inlawrev-2268	159	3	businesses	business	NOUN
inlawrev-2268	159	4	relate	relate	VERB
inlawrev-2268	159	5	to	to	ADP
inlawrev-2268	159	6	steel	steel	NOUN
inlawrev-2268	159	7	production	production	NOUN
inlawrev-2268	159	8	,	,	PUNCT
inlawrev-2268	159	9	the	the	DET
inlawrev-2268	159	10	discontinuance	discontinuance	NOUN
inlawrev-2268	159	11	of	of	ADP
inlawrev-2268	159	12	only	only	ADV
inlawrev-2268	159	13	one	one	NUM
inlawrev-2268	159	14	-	-	PUNCT
inlawrev-2268	159	15	half	half	NOUN
inlawrev-2268	159	16	of	of	ADP
inlawrev-2268	159	17	s	s	PRON
inlawrev-2268	159	18	most	most	ADV
inlawrev-2268	159	19	likely	likely	ADV
inlawrev-2268	159	20	constituted	constitute	VERB
inlawrev-2268	159	21	a	a	DET
inlawrev-2268	159	22	"	"	PUNCT
inlawrev-2268	159	23	minor	minor	ADJ
inlawrev-2268	159	24	portion	portion	NOUN
inlawrev-2268	159	25	.	.	PUNCT
inlawrev-2268	159	26	"	"	PUNCT
inlawrev-2268	160	1	therefore	therefore	ADV
inlawrev-2268	160	2	,	,	PUNCT
inlawrev-2268	160	3	p	p	PRON
inlawrev-2268	160	4	probably	probably	ADV
inlawrev-2268	160	5	continued	continue	VERB
inlawrev-2268	160	6	to	to	PART
inlawrev-2268	160	7	carry	carry	VERB
inlawrev-2268	160	8	on	on	ADP
inlawrev-2268	160	9	substantially	substantially	ADV
inlawrev-2268	160	10	the	the	DET
inlawrev-2268	160	11	same	same	ADJ
inlawrev-2268	160	12	business	business	NOUN
inlawrev-2268	160	13	as	as	SCONJ
inlawrev-2268	160	14	it	it	PRON
inlawrev-2268	160	15	did	do	VERB
inlawrev-2268	160	16	at	at	ADP
inlawrev-2268	160	17	the	the	DET
inlawrev-2268	160	18	time	time	NOUN
inlawrev-2268	160	19	of	of	ADP
inlawrev-2268	160	20	the	the	DET
inlawrev-2268	160	21	increase	increase	NOUN
inlawrev-2268	160	22	in	in	ADP
inlawrev-2268	160	23	ownership	ownership	NOUN
inlawrev-2268	160	24	.	.	PUNCT
inlawrev-2268	161	1	even	even	ADV
inlawrev-2268	161	2	though	though	SCONJ
inlawrev-2268	161	3	the	the	DET
inlawrev-2268	161	4	discontinued	discontinued	ADJ
inlawrev-2268	161	5	z	z	NOUN
inlawrev-2268	161	6	segment	segment	NOUN
inlawrev-2268	161	7	in	in	ADP
inlawrev-2268	161	8	example	example	NOUN
inlawrev-2268	161	9	2	2	NUM
inlawrev-2268	161	10	included	include	VERB
inlawrev-2268	161	11	a	a	DET
inlawrev-2268	161	12	lower	low	ADJ
inlawrev-2268	161	13	percentage	percentage	NOUN
inlawrev-2268	161	14	of	of	ADP
inlawrev-2268	161	15	total	total	ADJ
inlawrev-2268	161	16	assets	asset	NOUN
inlawrev-2268	161	17	than	than	ADP
inlawrev-2268	161	18	the	the	DET
inlawrev-2268	161	19	abandoned	abandon	VERB
inlawrev-2268	161	20	business	business	NOUN
inlawrev-2268	161	21	in	in	ADP
inlawrev-2268	161	22	example	example	NOUN
inlawrev-2268	161	23	3	3	NUM
inlawrev-2268	161	24	,	,	PUNCT
inlawrev-2268	161	25	it	it	PRON
inlawrev-2268	161	26	still	still	ADV
inlawrev-2268	161	27	fails	fail	VERB
inlawrev-2268	161	28	to	to	PART
inlawrev-2268	161	29	qualify	qualify	VERB
inlawrev-2268	161	30	as	as	ADP
inlawrev-2268	161	31	a	a	DET
inlawrev-2268	161	32	"	"	PUNCT
inlawrev-2268	161	33	minor	minor	ADJ
inlawrev-2268	161	34	portion	portion	NOUN
inlawrev-2268	161	35	"	"	PUNCT
inlawrev-2268	161	36	of	of	ADP
inlawrev-2268	161	37	xyz	xyz	PROPN
inlawrev-2268	161	38	's	's	PART
inlawrev-2268	161	39	total	total	ADJ
inlawrev-2268	161	40	operations	operation	NOUN
inlawrev-2268	161	41	.	.	PUNCT
inlawrev-2268	162	1	z	z	NOUN
inlawrev-2268	162	2	was	be	AUX
inlawrev-2268	162	3	not	not	PART
inlawrev-2268	162	4	related	relate	VERB
inlawrev-2268	162	5	to	to	ADP
inlawrev-2268	162	6	the	the	DET
inlawrev-2268	162	7	ongoing	ongoing	ADJ
inlawrev-2268	162	8	business	business	NOUN
inlawrev-2268	162	9	;	;	PUNCT
inlawrev-2268	162	10	it	it	PRON
inlawrev-2268	162	11	was	be	AUX
inlawrev-2268	162	12	a	a	DET
inlawrev-2268	162	13	separate	separate	ADJ
inlawrev-2268	162	14	and	and	CCONJ
inlawrev-2268	162	15	distinct	distinct	ADJ
inlawrev-2268	162	16	type	type	NOUN
inlawrev-2268	162	17	of	of	ADP
inlawrev-2268	162	18	business	business	NOUN
inlawrev-2268	162	19	and	and	CCONJ
inlawrev-2268	162	20	therefore	therefore	ADV
inlawrev-2268	162	21	failed	fail	VERB
inlawrev-2268	162	22	to	to	PART
inlawrev-2268	162	23	constitute	constitute	VERB
inlawrev-2268	162	24	a	a	DET
inlawrev-2268	162	25	"	"	PUNCT
inlawrev-2268	162	26	minor	minor	ADJ
inlawrev-2268	162	27	portion	portion	NOUN
inlawrev-2268	162	28	.	.	PUNCT
inlawrev-2268	162	29	"	"	PUNCT
inlawrev-2268	163	1	since	since	SCONJ
inlawrev-2268	163	2	it	it	PRON
inlawrev-2268	163	3	was	be	AUX
inlawrev-2268	163	4	established	establish	VERB
inlawrev-2268	163	5	that	that	SCONJ
inlawrev-2268	163	6	z	z	PROPN
inlawrev-2268	163	7	was	be	AUX
inlawrev-2268	163	8	a	a	DET
inlawrev-2268	163	9	separate	separate	ADJ
inlawrev-2268	163	10	business	business	NOUN
inlawrev-2268	163	11	,	,	PUNCT
inlawrev-2268	163	12	allowance	allowance	NOUN
inlawrev-2268	163	13	of	of	ADP
inlawrev-2268	163	14	the	the	DET
inlawrev-2268	163	15	net	net	ADJ
inlawrev-2268	163	16	operating	operating	NOUN
inlawrev-2268	163	17	loss	loss	NOUN
inlawrev-2268	163	18	carryover	carryover	NOUN
inlawrev-2268	163	19	deduction	deduction	NOUN
inlawrev-2268	163	20	would	would	AUX
inlawrev-2268	163	21	have	have	AUX
inlawrev-2268	163	22	resulted	result	VERB
inlawrev-2268	163	23	in	in	ADP
inlawrev-2268	163	24	offsetting	offset	VERB
inlawrev-2268	163	25	taxable	taxable	ADJ
inlawrev-2268	163	26	income	income	NOUN
inlawrev-2268	163	27	and	and	CCONJ
inlawrev-2268	163	28	net	net	ADJ
inlawrev-2268	163	29	operating	operating	NOUN
inlawrev-2268	163	30	losses	loss	NOUN
inlawrev-2268	163	31	of	of	ADP
inlawrev-2268	163	32	wholly	wholly	ADV
inlawrev-2268	163	33	unrelated	unrelated	ADJ
inlawrev-2268	163	34	businesses	business	NOUN
inlawrev-2268	163	35	(	(	PUNCT
inlawrev-2268	163	36	z	z	NOUN
inlawrev-2268	163	37	produced	produce	VERB
inlawrev-2268	163	38	shoes	shoe	NOUN
inlawrev-2268	163	39	,	,	PUNCT
inlawrev-2268	163	40	y	y	PROPN
inlawrev-2268	163	41	catered	catered	ADJ
inlawrev-2268	163	42	parties	party	NOUN
inlawrev-2268	163	43	,	,	PUNCT
inlawrev-2268	163	44	and	and	CCONJ
inlawrev-2268	163	45	x	x	NUM
inlawrev-2268	163	46	processed	process	VERB
inlawrev-2268	163	47	dry	dry	ADJ
inlawrev-2268	163	48	goods	good	NOUN
inlawrev-2268	163	49	)	)	PUNCT
inlawrev-2268	163	50	.	.	PUNCT
inlawrev-2268	164	1	in	in	ADP
inlawrev-2268	164	2	comparison	comparison	NOUN
inlawrev-2268	164	3	,	,	PUNCT
inlawrev-2268	164	4	the	the	DET
inlawrev-2268	164	5	businesses	business	NOUN
inlawrev-2268	164	6	in	in	ADP
inlawrev-2268	164	7	example	example	NOUN
inlawrev-2268	164	8	3	3	NUM
inlawrev-2268	164	9	were	be	AUX
inlawrev-2268	164	10	not	not	PART
inlawrev-2268	164	11	separate	separate	ADJ
inlawrev-2268	164	12	,	,	PUNCT
inlawrev-2268	164	13	for	for	ADP
inlawrev-2268	164	14	both	both	PRON
inlawrev-2268	164	15	were	be	AUX
inlawrev-2268	164	16	related	relate	VERB
inlawrev-2268	164	17	to	to	ADP
inlawrev-2268	164	18	steel	steel	NOUN
inlawrev-2268	164	19	production	production	NOUN
inlawrev-2268	164	20	.	.	PUNCT
inlawrev-2268	165	1	treasury	treasury	NOUN
inlawrev-2268	165	2	regulation	regulation	NOUN
inlawrev-2268	165	3	§	§	PROPN
inlawrev-2268	165	4	1.382a	1.382a	PROPN
inlawrev-2268	165	5	-	-	PUNCT
inlawrev-2268	165	6	l(h)(5	l(h)(5	PROPN
inlawrev-2268	165	7	)	)	PUNCT
inlawrev-2268	165	8	requires	require	VERB
inlawrev-2268	165	9	that	that	SCONJ
inlawrev-2268	165	10	all	all	DET
inlawrev-2268	165	11	facts	fact	NOUN
inlawrev-2268	165	12	and	and	CCONJ
inlawrev-2268	165	13	circumstances	circumstance	NOUN
inlawrev-2268	165	14	of	of	ADP
inlawrev-2268	165	15	a	a	DET
inlawrev-2268	165	16	particular	particular	ADJ
inlawrev-2268	165	17	case	case	NOUN
inlawrev-2268	165	18	be	be	AUX
inlawrev-2268	165	19	examined	examine	VERB
inlawrev-2268	165	20	in	in	ADP
inlawrev-2268	165	21	determining	determine	VERB
inlawrev-2268	165	22	whether	whether	SCONJ
inlawrev-2268	165	23	a	a	DET
inlawrev-2268	165	24	corporation	corporation	NOUN
inlawrev-2268	165	25	has	have	AUX
inlawrev-2268	165	26	continued	continue	VERB
inlawrev-2268	165	27	to	to	PART
inlawrev-2268	165	28	carry	carry	VERB
inlawrev-2268	165	29	on	on	ADP
inlawrev-2268	165	30	substantially	substantially	ADV
inlawrev-2268	165	31	the	the	DET
inlawrev-2268	165	32	"	"	PUNCT
inlawrev-2268	165	33	m	m	NOUN
inlawrev-2268	165	34	at	at	ADP
inlawrev-2268	165	35	512	512	NUM
inlawrev-2268	165	36	.	.	PUNCT
inlawrev-2268	166	1	*	*	PUNCT
inlawrev-2268	166	2	»	»	NOUN
inlawrev-2268	166	3	treas	treas	X
inlawrev-2268	166	4	.	.	PUNCT
inlawrev-2268	167	1	reg	reg	PROPN
inlawrev-2268	167	2	.	.	PUNCT
inlawrev-2268	168	1	§	§	PROPN
inlawrev-2268	168	2	1.382(a)-l(h)(7	1.382(a)-l(h)(7	NUM
inlawrev-2268	168	3	)	)	PUNCT
inlawrev-2268	168	4	(	(	PUNCT
inlawrev-2268	168	5	1962	1962	NUM
inlawrev-2268	168	6	)	)	PUNCT
inlawrev-2268	168	7	.	.	PUNCT
inlawrev-2268	169	1	1977	1977	NUM
inlawrev-2268	169	2	]	]	X
inlawrev-2268	169	3	corporate	corporate	ADJ
inlawrev-2268	169	4	transa	transa	VERB
inlawrev-2268	169	5	ctions	ction	NOUN
inlawrev-2268	169	6	987	987	NUM
inlawrev-2268	169	7	same	same	ADJ
inlawrev-2268	169	8	business	business	NOUN
inlawrev-2268	169	9	.	.	PUNCT
inlawrev-2268	170	1	the	the	DET
inlawrev-2268	170	2	analysis	analysis	NOUN
inlawrev-2268	170	3	should	should	AUX
inlawrev-2268	170	4	particularly	particularly	ADV
inlawrev-2268	170	5	examine	examine	VERB
inlawrev-2268	170	6	changes	change	NOUN
inlawrev-2268	170	7	in	in	ADP
inlawrev-2268	170	8	corporate	corporate	ADJ
inlawrev-2268	170	9	employees	employee	NOUN
inlawrev-2268	170	10	,	,	PUNCT
inlawrev-2268	170	11	plants	plant	NOUN
inlawrev-2268	170	12	,	,	PUNCT
inlawrev-2268	170	13	equipment	equipment	NOUN
inlawrev-2268	170	14	,	,	PUNCT
inlawrev-2268	170	15	production	production	NOUN
inlawrev-2268	170	16	,	,	PUNCT
inlawrev-2268	170	17	and	and	CCONJ
inlawrev-2268	170	18	location	location	NOUN
inlawrev-2268	170	19	.	.	PUNCT
inlawrev-2268	171	1	therefore	therefore	ADV
inlawrev-2268	171	2	,	,	PUNCT
inlawrev-2268	171	3	in	in	ADP
inlawrev-2268	171	4	both	both	DET
inlawrev-2268	171	5	example	example	NOUN
inlawrev-2268	171	6	2	2	NUM
inlawrev-2268	171	7	and	and	CCONJ
inlawrev-2268	171	8	3	3	NUM
inlawrev-2268	171	9	,	,	PUNCT
inlawrev-2268	171	10	these	these	DET
inlawrev-2268	171	11	additional	additional	ADJ
inlawrev-2268	171	12	facts	fact	NOUN
inlawrev-2268	171	13	should	should	AUX
inlawrev-2268	171	14	be	be	AUX
inlawrev-2268	171	15	examined	examine	VERB
inlawrev-2268	171	16	in	in	ADP
inlawrev-2268	171	17	order	order	NOUN
inlawrev-2268	171	18	to	to	PART
inlawrev-2268	171	19	accurately	accurately	ADV
inlawrev-2268	171	20	ascertain	ascertain	VERB
inlawrev-2268	171	21	the	the	DET
inlawrev-2268	171	22	degree	degree	NOUN
inlawrev-2268	171	23	of	of	ADP
inlawrev-2268	171	24	relation	relation	NOUN
inlawrev-2268	171	25	between	between	ADP
inlawrev-2268	171	26	the	the	DET
inlawrev-2268	171	27	business	business	NOUN
inlawrev-2268	171	28	segments	segment	NOUN
inlawrev-2268	171	29	.	.	PUNCT
inlawrev-2268	172	1	the	the	DET
inlawrev-2268	172	2	objective	objective	NOUN
inlawrev-2268	172	3	of	of	ADP
inlawrev-2268	172	4	net	net	ADJ
inlawrev-2268	172	5	operating	operating	NOUN
inlawrev-2268	172	6	loss	loss	NOUN
inlawrev-2268	172	7	carryovers	carryover	NOUN
inlawrev-2268	172	8	is	be	AUX
inlawrev-2268	172	9	to	to	PART
inlawrev-2268	172	10	smooth	smooth	VERB
inlawrev-2268	172	11	out	out	ADP
inlawrev-2268	172	12	fluctuations	fluctuation	NOUN
inlawrev-2268	172	13	that	that	PRON
inlawrev-2268	172	14	extend	extend	VERB
inlawrev-2268	172	15	beyond	beyond	ADP
inlawrev-2268	172	16	the	the	DET
inlawrev-2268	172	17	accounting	accounting	NOUN
inlawrev-2268	172	18	periods	period	NOUN
inlawrev-2268	172	19	of	of	ADP
inlawrev-2268	172	20	a	a	DET
inlawrev-2268	172	21	business	business	NOUN
inlawrev-2268	172	22	due	due	ADP
inlawrev-2268	172	23	to	to	ADP
inlawrev-2268	172	24	the	the	DET
inlawrev-2268	172	25	tax	tax	NOUN
inlawrev-2268	172	26	accounting	accounting	NOUN
inlawrev-2268	172	27	rules	rule	NOUN
inlawrev-2268	172	28	,	,	PUNCT
inlawrev-2268	172	29	rather	rather	ADV
inlawrev-2268	172	30	than	than	ADP
inlawrev-2268	172	31	offset	offset	VERB
inlawrev-2268	172	32	the	the	DET
inlawrev-2268	172	33	taxable	taxable	ADJ
inlawrev-2268	172	34	income	income	NOUN
inlawrev-2268	172	35	of	of	ADP
inlawrev-2268	172	36	a	a	DET
inlawrev-2268	172	37	business	business	NOUN
inlawrev-2268	172	38	with	with	ADP
inlawrev-2268	172	39	another	another	DET
inlawrev-2268	172	40	unrelated	unrelated	ADJ
inlawrev-2268	172	41	business	business	NOUN
inlawrev-2268	172	42	'	'	PART
inlawrev-2268	172	43	net	net	ADJ
inlawrev-2268	172	44	operating	operating	NOUN
inlawrev-2268	172	45	loss	loss	NOUN
inlawrev-2268	172	46	carryover	carryover	NOUN
inlawrev-2268	172	47	.	.	PUNCT
inlawrev-2268	173	1	*	*	PUNCT
inlawrev-2268	173	2	*	*	PUNCT
inlawrev-2268	173	3	"	"	PUNCT
inlawrev-2268	173	4	in	in	ADP
inlawrev-2268	173	5	short	short	ADJ
inlawrev-2268	173	6	.	.	PUNCT
inlawrev-2268	174	1	congress	congress	PROPN
inlawrev-2268	174	2	did	do	AUX
inlawrev-2268	174	3	not	not	PART
inlawrev-2268	174	4	want	want	VERB
inlawrev-2268	174	5	the	the	DET
inlawrev-2268	174	6	net	net	ADJ
inlawrev-2268	174	7	operating	operating	NOUN
inlawrev-2268	174	8	loss	loss	NOUN
inlawrev-2268	174	9	to	to	PART
inlawrev-2268	174	10	be	be	AUX
inlawrev-2268	174	11	applicable	applicable	ADJ
inlawrev-2268	174	12	if	if	SCONJ
inlawrev-2268	174	13	it	it	PRON
inlawrev-2268	174	14	was	be	AUX
inlawrev-2268	174	15	incurred	incur	VERB
inlawrev-2268	174	16	by	by	ADP
inlawrev-2268	174	17	a	a	DET
inlawrev-2268	174	18	different	different	ADJ
inlawrev-2268	174	19	business	business	NOUN
inlawrev-2268	174	20	.	.	PUNCT
inlawrev-2268	175	1	"	"	PUNCT
inlawrev-2268	175	2	"	"	PUNCT
inlawrev-2268	175	3	the	the	DET
inlawrev-2268	175	4	senate	senate	PROPN
inlawrev-2268	175	5	explicitly	explicitly	ADV
inlawrev-2268	175	6	provided	provide	VERB
inlawrev-2268	175	7	that	that	SCONJ
inlawrev-2268	175	8	a	a	DET
inlawrev-2268	175	9	discontinuance	discontinuance	NOUN
inlawrev-2268	175	10	of	of	ADP
inlawrev-2268	175	11	any	any	DET
inlawrev-2268	175	12	portion	portion	NOUN
inlawrev-2268	175	13	,	,	PUNCT
inlawrev-2268	175	14	except	except	SCONJ
inlawrev-2268	175	15	one	one	NUM
inlawrev-2268	175	16	which	which	PRON
inlawrev-2268	175	17	is	be	AUX
inlawrev-2268	175	18	"	"	PUNCT
inlawrev-2268	175	19	minor	minor	ADJ
inlawrev-2268	175	20	,	,	PUNCT
inlawrev-2268	175	21	"	"	PUNCT
inlawrev-2268	175	22	would	would	AUX
inlawrev-2268	175	23	result	result	VERB
inlawrev-2268	175	24	in	in	ADP
inlawrev-2268	175	25	a	a	DET
inlawrev-2268	175	26	failure	failure	NOUN
inlawrev-2268	175	27	to	to	PART
inlawrev-2268	175	28	carry	carry	VERB
inlawrev-2268	175	29	on	on	ADP
inlawrev-2268	175	30	substantially	substantially	ADV
inlawrev-2268	175	31	the	the	DET
inlawrev-2268	175	32	same	same	ADJ
inlawrev-2268	175	33	business	business	NOUN
inlawrev-2268	175	34	.	.	PUNCT
inlawrev-2268	176	1	*	*	PUNCT
inlawrev-2268	177	1	*	*	PUNCT
inlawrev-2268	177	2	in	in	ADP
inlawrev-2268	177	3	glen	glen	PROPN
inlawrev-2268	177	4	raven	raven	PROPN
inlawrev-2268	177	5	mills	mills	PROPN
inlawrev-2268	177	6	,	,	PUNCT
inlawrev-2268	177	7	inc	inc	PROPN
inlawrev-2268	177	8	.	.	PROPN
inlawrev-2268	178	1	v.	v.	PROPN
inlawrev-2268	178	2	commissioner,^	commissioner,^	PROPN
inlawrev-2268	178	3	the	the	DET
inlawrev-2268	178	4	principal	principal	ADJ
inlawrev-2268	178	5	operation	operation	NOUN
inlawrev-2268	178	6	of	of	ADP
inlawrev-2268	178	7	the	the	DET
inlawrev-2268	178	8	acquired	acquire	VERB
inlawrev-2268	178	9	subsidiary	subsidiary	NOUN
inlawrev-2268	178	10	,	,	PUNCT
inlawrev-2268	178	11	hosiery	hosiery	NOUN
inlawrev-2268	178	12	manufacturing	manufacturing	NOUN
inlawrev-2268	178	13	,	,	PUNCT
inlawrev-2268	178	14	was	be	AUX
inlawrev-2268	178	15	entirely	entirely	ADV
inlawrev-2268	178	16	discontinued	discontinue	VERB
inlawrev-2268	178	17	.	.	PUNCT
inlawrev-2268	179	1	subsequent	subsequent	ADJ
inlawrev-2268	179	2	to	to	ADP
inlawrev-2268	179	3	the	the	DET
inlawrev-2268	179	4	change	change	NOUN
inlawrev-2268	179	5	in	in	ADP
inlawrev-2268	179	6	ownership	ownership	NOUN
inlawrev-2268	179	7	the	the	DET
inlawrev-2268	179	8	purchasing	purchase	VERB
inlawrev-2268	179	9	parent	parent	NOUN
inlawrev-2268	179	10	corporation	corporation	NOUN
inlawrev-2268	179	11	implemented	implement	VERB
inlawrev-2268	179	12	the	the	DET
inlawrev-2268	179	13	production	production	NOUN
inlawrev-2268	179	14	of	of	ADP
inlawrev-2268	179	15	flat	flat	ADJ
inlawrev-2268	179	16	fabric	fabric	NOUN
inlawrev-2268	179	17	cloth	cloth	NOUN
inlawrev-2268	179	18	in	in	ADP
inlawrev-2268	179	19	the	the	DET
inlawrev-2268	179	20	newly	newly	ADV
inlawrev-2268	179	21	-	-	PUNCT
inlawrev-2268	179	22	acquired	acquire	VERB
inlawrev-2268	179	23	subsidiary	subsidiary	NOUN
inlawrev-2268	179	24	's	's	PART
inlawrev-2268	179	25	plant	plant	NOUN
inlawrev-2268	179	26	.	.	PUNCT
inlawrev-2268	180	1	the	the	DET
inlawrev-2268	180	2	court	court	NOUN
inlawrev-2268	180	3	examined	examine	VERB
inlawrev-2268	180	4	the	the	DET
inlawrev-2268	180	5	factors	factor	NOUN
inlawrev-2268	180	6	set	set	VERB
inlawrev-2268	180	7	forth	forth	ADP
inlawrev-2268	180	8	in	in	ADP
inlawrev-2268	180	9	treasury	treasury	NOUN
inlawrev-2268	180	10	regulation	regulation	NOUN
inlawrev-2268	180	11	§	§	PROPN
inlawrev-2268	180	12	1.382a	1.382a	PROPN
inlawrev-2268	180	13	-	-	PUNCT
inlawrev-2268	180	14	l(h)(5	l(h)(5	PROPN
inlawrev-2268	180	15	)	)	PUNCT
inlawrev-2268	180	16	'	'	PUNCT
inlawrev-2268	180	17	"	"	PUNCT
inlawrev-2268	180	18	and	and	CCONJ
inlawrev-2268	180	19	concluded	conclude	VERB
inlawrev-2268	180	20	that	that	SCONJ
inlawrev-2268	180	21	from	from	ADP
inlawrev-2268	180	22	the	the	DET
inlawrev-2268	180	23	viewpoint	viewpoint	NOUN
inlawrev-2268	180	24	of	of	ADP
inlawrev-2268	180	25	a	a	DET
inlawrev-2268	180	26	person	person	NOUN
inlawrev-2268	180	27	in	in	ADP
inlawrev-2268	180	28	the	the	DET
inlawrev-2268	180	29	knitting	knitting	NOUN
inlawrev-2268	180	30	business	business	NOUN
inlawrev-2268	180	31	,	,	PUNCT
inlawrev-2268	180	32	production	production	NOUN
inlawrev-2268	180	33	of	of	ADP
inlawrev-2268	180	34	hosiery	hosiery	NOUN
inlawrev-2268	180	35	and	and	CCONJ
inlawrev-2268	180	36	flat	flat	ADJ
inlawrev-2268	180	37	fabric	fabric	NOUN
inlawrev-2268	180	38	cloth	cloth	NOUN
inlawrev-2268	180	39	are	be	AUX
inlawrev-2268	180	40	quite	quite	ADV
inlawrev-2268	180	41	similar	similar	ADJ
inlawrev-2268	180	42	.	.	PUNCT
inlawrev-2268	181	1	the	the	DET
inlawrev-2268	181	2	purchasing	purchase	VERB
inlawrev-2268	181	3	corporation	corporation	NOUN
inlawrev-2268	181	4	was	be	AUX
inlawrev-2268	181	5	therefore	therefore	ADV
inlawrev-2268	181	6	allowed	allow	VERB
inlawrev-2268	181	7	to	to	PART
inlawrev-2268	181	8	carry	carry	VERB
inlawrev-2268	181	9	over	over	ADP
inlawrev-2268	181	10	the	the	DET
inlawrev-2268	181	11	previous	previous	ADJ
inlawrev-2268	181	12	incurred	incurred	ADJ
inlawrev-2268	181	13	net	net	ADJ
inlawrev-2268	181	14	operating	operating	NOUN
inlawrev-2268	181	15	loss	loss	NOUN
inlawrev-2268	181	16	deductions	deduction	NOUN
inlawrev-2268	181	17	of	of	ADP
inlawrev-2268	181	18	the	the	DET
inlawrev-2268	181	19	acquired	acquire	VERB
inlawrev-2268	181	20	subsidiary	subsidiary	NOUN
inlawrev-2268	181	21	even	even	ADV
inlawrev-2268	181	22	though	though	SCONJ
inlawrev-2268	181	23	the	the	DET
inlawrev-2268	181	24	latter	latter	NOUN
inlawrev-2268	181	25	's	's	PART
inlawrev-2268	181	26	product	product	NOUN
inlawrev-2268	181	27	line	line	NOUN
inlawrev-2268	181	28	,	,	PUNCT
inlawrev-2268	181	29	which	which	PRON
inlawrev-2268	181	30	had	have	AUX
inlawrev-2268	181	31	incurred	incur	VERB
inlawrev-2268	181	32	the	the	DET
inlawrev-2268	181	33	loss	loss	NOUN
inlawrev-2268	181	34	,	,	PUNCT
inlawrev-2268	181	35	was	be	AUX
inlawrev-2268	181	36	completely	completely	ADV
inlawrev-2268	181	37	discontinued	discontinue	VERB
inlawrev-2268	181	38	.	.	PUNCT
inlawrev-2268	182	1	the	the	DET
inlawrev-2268	182	2	court	court	NOUN
inlawrev-2268	182	3	noted	note	VERB
inlawrev-2268	182	4	that	that	SCONJ
inlawrev-2268	182	5	even	even	ADV
inlawrev-2268	182	6	though	though	SCONJ
inlawrev-2268	182	7	the	the	DET
inlawrev-2268	182	8	acquired	acquire	VERB
inlawrev-2268	182	9	subsidiary	subsidiary	NOUN
inlawrev-2268	182	10	experienced	experience	VERB
inlawrev-2268	182	11	a	a	DET
inlawrev-2268	182	12	significant	significant	ADJ
inlawrev-2268	182	13	change	change	NOUN
inlawrev-2268	182	14	in	in	ADP
inlawrev-2268	182	15	customers	customer	NOUN
inlawrev-2268	182	16	,	,	PUNCT
inlawrev-2268	182	17	the	the	DET
inlawrev-2268	182	18	commissioner	commissioner	NOUN
inlawrev-2268	182	19	had	have	AUX
inlawrev-2268	182	20	failed	fail	VERB
inlawrev-2268	182	21	to	to	PART
inlawrev-2268	182	22	prove	prove	VERB
inlawrev-2268	182	23	how	how	SCONJ
inlawrev-2268	182	24	this	this	PRON
inlawrev-2268	182	25	altered	alter	VERB
inlawrev-2268	182	26	or	or	CCONJ
inlawrev-2268	182	27	substantially	substantially	ADV
inlawrev-2268	182	28	changed	change	VERB
inlawrev-2268	182	29	the	the	DET
inlawrev-2268	182	30	acquired	acquire	VERB
inlawrev-2268	182	31	corporation	corporation	NOUN
inlawrev-2268	182	32	's	's	PART
inlawrev-2268	182	33	business	business	NOUN
inlawrev-2268	182	34	.	.	PUNCT
inlawrev-2268	182	35	"	"	PUNCT
inlawrev-2268	183	1	the	the	DET
inlawrev-2268	183	2	dissenting	dissent	VERB
inlawrev-2268	183	3	opinion	opinion	NOUN
inlawrev-2268	183	4	in	in	ADP
inlawrev-2268	183	5	glen	glen	PROPN
inlawrev-2268	183	6	raven	raven	PROPN
inlawrev-2268	183	7	cited	cite	VERB
inlawrev-2268	183	8	coa^t	coa^t	VERB
inlawrev-2268	183	9	quality	quality	NOUN
inlawrev-2268	183	10	to	to	PART
inlawrev-2268	183	11	support	support	VERB
inlawrev-2268	183	12	the	the	DET
inlawrev-2268	183	13	proposition	proposition	NOUN
inlawrev-2268	183	14	that	that	SCONJ
inlawrev-2268	183	15	the	the	DET
inlawrev-2268	183	16	"	"	PUNCT
inlawrev-2268	183	17	substantially	substantially	ADV
inlawrev-2268	183	18	same	same	ADJ
inlawrev-2268	183	19	business	business	NOUN
inlawrev-2268	183	20	requirement	requirement	NOUN
inlawrev-2268	183	21	of	of	ADP
inlawrev-2268	183	22	section	section	NOUN
inlawrev-2268	183	23	382(a	382(a	PROPN
inlawrev-2268	183	24	)	)	PUNCT
inlawrev-2268	183	25	only	only	ADV
inlawrev-2268	183	26	permitted	permit	VERB
inlawrev-2268	183	27	a	a	DET
inlawrev-2268	183	28	minor	minor	ADJ
inlawrev-2268	183	29	or	or	CCONJ
inlawrev-2268	183	30	insubstantial	insubstantial	ADJ
inlawrev-2268	183	31	change	change	NOUN
inlawrev-2268	183	32	in	in	ADP
inlawrev-2268	183	33	the	the	DET
inlawrev-2268	183	34	acquired	acquire	VERB
inlawrev-2268	183	35	corporation	corporation	NOUN
inlawrev-2268	183	36	.	.	PUNCT
inlawrev-2268	184	1	"	"	PUNCT
inlawrev-2268	185	1	*	*	PUNCT
inlawrev-2268	185	2	*	*	PUNCT
inlawrev-2268	185	3	therefore	therefore	ADV
inlawrev-2268	185	4	,	,	PUNCT
inlawrev-2268	185	5	a	a	DET
inlawrev-2268	185	6	complete	complete	ADJ
inlawrev-2268	185	7	change	change	NOUN
inlawrev-2268	185	8	"	"	PUNCT
inlawrev-2268	185	9	coast	coast	NOUN
inlawrev-2268	185	10	quality	quality	NOUN
inlawrev-2268	185	11	constr	constr	NOUN
inlawrev-2268	185	12	.	.	PUNCT
inlawrev-2268	185	13	co.	co.	PROPN
inlawrev-2268	186	1	v.	v.	ADP
inlawrev-2268	186	2	united	united	PROPN
inlawrev-2268	186	3	states	states	PROPN
inlawrev-2268	186	4	,	,	PUNCT
inlawrev-2268	186	5	463	463	NUM
inlawrev-2268	186	6	f.2d	f.2d	NOUN
inlawrev-2268	186	7	503	503	NUM
inlawrev-2268	186	8	,	,	PUNCT
inlawrev-2268	186	9	509	509	NUM
inlawrev-2268	186	10	(	(	PUNCT
inlawrev-2268	186	11	5th	5th	ADJ
inlawrev-2268	186	12	cir	cir	NOUN
inlawrev-2268	186	13	.	.	PROPN
inlawrev-2268	186	14	1972	1972	NUM
inlawrev-2268	186	15	)	)	PUNCT
inlawrev-2268	187	1	(	(	PUNCT
inlawrev-2268	187	2	citing	cite	VERB
inlawrev-2268	187	3	commissioner	commissioner	NOUN
inlawrev-2268	187	4	v.	v.	PROPN
inlawrev-2268	187	5	barclay	barclay	PROPN
inlawrev-2268	187	6	jewelry	jewelry	PROPN
inlawrev-2268	187	7	,	,	PUNCT
inlawrev-2268	187	8	inc	inc	PROPN
inlawrev-2268	187	9	.	.	PROPN
inlawrev-2268	187	10	,	,	PUNCT
inlawrev-2268	187	11	367	367	NUM
inlawrev-2268	187	12	f.2d	f.2d	ADP
inlawrev-2268	187	13	193	193	NUM
inlawrev-2268	187	14	,	,	PUNCT
inlawrev-2268	187	15	196	196	NUM
inlawrev-2268	187	16	(	(	PUNCT
inlawrev-2268	187	17	1st	1st	ADJ
inlawrev-2268	187	18	cir	cir	NOUN
inlawrev-2268	187	19	.	.	PROPN
inlawrev-2268	187	20	1966	1966	NUM
inlawrev-2268	187	21	)	)	PUNCT
inlawrev-2268	187	22	)	)	PUNCT
inlawrev-2268	187	23	.	.	PUNCT
inlawrev-2268	188	1	"	"	PUNCT
inlawrev-2268	188	2	i	i	PRON
inlawrev-2268	188	3	d.	d.	PROPN
inlawrev-2268	188	4	"	"	PUNCT
inlawrev-2268	188	5	s.	s.	PROPN
inlawrev-2268	188	6	rep	rep	PROPN
inlawrev-2268	188	7	.	.	PROPN
inlawrev-2268	188	8	no	no	PROPN
inlawrev-2268	188	9	.	.	NOUN
inlawrev-2268	188	10	1622	1622	NUM
inlawrev-2268	188	11	,	,	PUNCT
inlawrev-2268	188	12	83d	83d	NUM
inlawrev-2268	188	13	cong	cong	NOUN
inlawrev-2268	188	14	.	.	PROPN
inlawrev-2268	188	15	,	,	PUNCT
inlawrev-2268	188	16	2d	2d	PROPN
inlawrev-2268	188	17	sess	sess	NOUN
inlawrev-2268	188	18	.	.	PUNCT
inlawrev-2268	189	1	285	285	NUM
inlawrev-2268	189	2	,	,	PUNCT
inlawrev-2268	189	3	reprinted	reprint	VERB
inlawrev-2268	189	4	in	in	ADP
inlawrev-2268	189	5	[	[	X
inlawrev-2268	189	6	1954	1954	NUM
inlawrev-2268	189	7	]	]	X
inlawrev-2268	189	8	u.s	u.s	PROPN
inlawrev-2268	189	9	.	.	PROPN
inlawrev-2268	189	10	code	code	PROPN
inlawrev-2268	189	11	cong	cong	PROPN
inlawrev-2268	189	12	.	.	PUNCT
inlawrev-2268	190	1	&	&	CCONJ
inlawrev-2268	190	2	ad	ad	NOUN
inlawrev-2268	190	3	.	.	PUNCT
inlawrev-2268	191	1	news	news	NOUN
inlawrev-2268	191	2	4924	4924	NUM
inlawrev-2268	191	3	.	.	PUNCT
inlawrev-2268	192	1	"	"	PUNCT
inlawrev-2268	192	2	59	59	NUM
inlawrev-2268	192	3	t.c	t.c	PROPN
inlawrev-2268	192	4	.	.	PROPN
inlawrev-2268	192	5	1	1	NUM
inlawrev-2268	192	6	(	(	PUNCT
inlawrev-2268	192	7	1972	1972	NUM
inlawrev-2268	192	8	)	)	PUNCT
inlawrev-2268	192	9	.	.	PUNCT
inlawrev-2268	193	1	"	"	PUNCT
inlawrev-2268	193	2	for	for	ADP
inlawrev-2268	193	3	example	example	NOUN
inlawrev-2268	193	4	,	,	PUNCT
inlawrev-2268	193	5	the	the	DET
inlawrev-2268	193	6	following	follow	VERB
inlawrev-2268	193	7	factors	factor	NOUN
inlawrev-2268	193	8	are	be	AUX
inlawrev-2268	193	9	listed	list	VERB
inlawrev-2268	193	10	therein	therein	ADV
inlawrev-2268	193	11	:	:	PUNCT
inlawrev-2268	193	12	changes	change	NOUN
inlawrev-2268	193	13	in	in	ADP
inlawrev-2268	193	14	the	the	DET
inlawrev-2268	193	15	acquiring	acquire	VERB
inlawrev-2268	193	16	corporation	corporation	NOUN
inlawrev-2268	193	17	's	's	PART
inlawrev-2268	193	18	employees	employee	NOUN
inlawrev-2268	193	19	,	,	PUNCT
inlawrev-2268	193	20	plant	plant	NOUN
inlawrev-2268	193	21	,	,	PUNCT
inlawrev-2268	193	22	equipment	equipment	NOUN
inlawrev-2268	193	23	,	,	PUNCT
inlawrev-2268	193	24	production	production	NOUN
inlawrev-2268	193	25	,	,	PUNCT
inlawrev-2268	193	26	location	location	NOUN
inlawrev-2268	193	27	,	,	PUNCT
inlawrev-2268	193	28	and	and	CCONJ
inlawrev-2268	193	29	customers	customer	NOUN
inlawrev-2268	193	30	.	.	PUNCT
inlawrev-2268	194	1	"	"	PUNCT
inlawrev-2268	194	2	i.r.c	i.r.c	NOUN
inlawrev-2268	194	3	.	.	PUNCT
inlawrev-2268	195	1	§	§	PROPN
inlawrev-2268	195	2	382(aklkc	382(aklkc	NUM
inlawrev-2268	195	3	)	)	PUNCT
inlawrev-2268	195	4	.	.	PUNCT
inlawrev-2268	196	1	"	"	PUNCT
inlawrev-2268	196	2	59	59	NUM
inlawrev-2268	196	3	t.c	t.c	PROPN
inlawrev-2268	196	4	.	.	PUNCT
inlawrev-2268	197	1	at	at	ADP
inlawrev-2268	197	2	18	18	NUM
inlawrev-2268	197	3	-	-	SYM
inlawrev-2268	197	4	21	21	NUM
inlawrev-2268	197	5	(	(	PUNCT
inlawrev-2268	197	6	dissenting	dissent	VERB
inlawrev-2268	197	7	opinion	opinion	NOUN
inlawrev-2268	197	8	)	)	PUNCT
inlawrev-2268	197	9	(	(	PUNCT
inlawrev-2268	197	10	citing	cite	VERB
inlawrev-2268	197	11	coast	coast	NOUN
inlawrev-2268	197	12	quality	quality	PROPN
inlawrev-2268	197	13	constr	constr	PROPN
inlawrev-2268	197	14	.	.	PUNCT
inlawrev-2268	197	15	co.	co.	PROPN
inlawrev-2268	198	1	v.	v.	ADP
inlawrev-2268	198	2	united	united	PROPN
inlawrev-2268	198	3	states	states	PROPN
inlawrev-2268	198	4	,	,	PUNCT
inlawrev-2268	198	5	463	463	NUM
inlawrev-2268	198	6	f.2d	f.2d	NOUN
inlawrev-2268	198	7	503	503	NUM
inlawrev-2268	198	8	(	(	PUNCT
inlawrev-2268	198	9	5th	5th	ADJ
inlawrev-2268	198	10	cir	cir	NOUN
inlawrev-2268	198	11	.	.	PROPN
inlawrev-2268	198	12	1972	1972	NUM
inlawrev-2268	198	13	)	)	PUNCT
inlawrev-2268	198	14	)	)	PUNCT
inlawrev-2268	198	15	.	.	PUNCT
inlawrev-2268	199	1	988	988	NUM
inlawrev-2268	199	2	indiana	indiana	PROPN
inlawrev-2268	199	3	lawreview	lawreview	PROPN
inlawrev-2268	200	1	[	[	X
inlawrev-2268	200	2	vol	vol	NOUN
inlawrev-2268	200	3	.	.	NOUN
inlawrev-2268	200	4	10:979	10:979	NUM
inlawrev-2268	200	5	in	in	ADP
inlawrev-2268	200	6	product	product	NOUN
inlawrev-2268	200	7	line	line	NOUN
inlawrev-2268	200	8	and	and	CCONJ
inlawrev-2268	200	9	customers	customer	NOUN
inlawrev-2268	200	10	was	be	AUX
inlawrev-2268	200	11	outside	outside	ADP
inlawrev-2268	200	12	this	this	DET
inlawrev-2268	200	13	narrowly	narrowly	ADV
inlawrev-2268	200	14	defined	define	VERB
inlawrev-2268	200	15	range	range	NOUN
inlawrev-2268	200	16	.	.	PUNCT
inlawrev-2268	201	1	furthermore	furthermore	ADV
inlawrev-2268	201	2	,	,	PUNCT
inlawrev-2268	201	3	congress	congress	PROPN
inlawrev-2268	201	4	did	do	AUX
inlawrev-2268	201	5	not	not	PART
inlawrev-2268	201	6	contemplate	contemplate	VERB
inlawrev-2268	201	7	the	the	DET
inlawrev-2268	201	8	"	"	PUNCT
inlawrev-2268	201	9	unlimited	unlimited	ADJ
inlawrev-2268	201	10	or	or	CCONJ
inlawrev-2268	201	11	extensive	extensive	ADJ
inlawrev-2268	201	12	changes	change	NOUN
inlawrev-2268	201	13	"	"	PUNCT
inlawrev-2268	201	14	necessary	necessary	ADJ
inlawrev-2268	201	15	to	to	PART
inlawrev-2268	201	16	eliminate	eliminate	VERB
inlawrev-2268	201	17	unprofitable	unprofitable	ADJ
inlawrev-2268	201	18	operations	operation	NOUN
inlawrev-2268	201	19	when	when	SCONJ
inlawrev-2268	201	20	it	it	PRON
inlawrev-2268	201	21	required	require	VERB
inlawrev-2268	201	22	that	that	SCONJ
inlawrev-2268	201	23	the	the	DET
inlawrev-2268	201	24	acquired	acquire	VERB
inlawrev-2268	201	25	business	business	NOUN
inlawrev-2268	201	26	remain	remain	VERB
inlawrev-2268	201	27	substantially	substantially	ADV
inlawrev-2268	201	28	the	the	DET
inlawrev-2268	201	29	same	same	ADJ
inlawrev-2268	201	30	.	.	PUNCT
inlawrev-2268	202	1	"	"	PUNCT
inlawrev-2268	202	2	*	*	PUNCT
inlawrev-2268	202	3	the	the	DET
inlawrev-2268	202	4	four	four	NUM
inlawrev-2268	202	5	concurring	concur	VERB
inlawrev-2268	202	6	judges	judge	NOUN
inlawrev-2268	202	7	in	in	ADP
inlawrev-2268	202	8	gipm	gipm	PROPN
inlawrev-2268	202	9	raven	raven	PROPN
inlawrev-2268	202	10	presented	present	VERB
inlawrev-2268	202	11	the	the	DET
inlawrev-2268	202	12	most	most	ADV
inlawrev-2268	202	13	liberal	liberal	ADJ
inlawrev-2268	202	14	interpretation	interpretation	NOUN
inlawrev-2268	202	15	of	of	ADP
inlawrev-2268	202	16	the	the	DET
inlawrev-2268	202	17	substantially	substantially	ADV
inlawrev-2268	202	18	same	same	ADJ
inlawrev-2268	202	19	business	business	NOUN
inlawrev-2268	202	20	requirement	requirement	NOUN
inlawrev-2268	202	21	of	of	ADP
inlawrev-2268	202	22	section	section	NOUN
inlawrev-2268	202	23	382(a	382(a	PROPN
inlawrev-2268	202	24	):	):	PUNCT
inlawrev-2268	202	25	congress	congress	PROPN
inlawrev-2268	202	26	intended	intend	VERB
inlawrev-2268	202	27	for	for	SCONJ
inlawrev-2268	202	28	us	we	PRON
inlawrev-2268	202	29	to	to	PART
inlawrev-2268	202	30	strike	strike	VERB
inlawrev-2268	202	31	a	a	DET
inlawrev-2268	202	32	balance	balance	NOUN
inlawrev-2268	202	33	between	between	ADP
inlawrev-2268	202	34	two	two	NUM
inlawrev-2268	202	35	oft	oft	ADV
inlawrev-2268	202	36	-	-	PUNCT
inlawrev-2268	202	37	conflicting	conflict	VERB
inlawrev-2268	202	38	goals	goal	NOUN
inlawrev-2268	202	39	;	;	PUNCT
inlawrev-2268	202	40	one	one	NUM
inlawrev-2268	202	41	,	,	PUNCT
inlawrev-2268	202	42	the	the	DET
inlawrev-2268	202	43	curtailment	curtailment	NOUN
inlawrev-2268	202	44	of	of	ADP
inlawrev-2268	202	45	trafficking	traffic	VERB
inlawrev-2268	202	46	in	in	ADP
inlawrev-2268	202	47	loss	loss	NOUN
inlawrev-2268	202	48	corporations	corporation	NOUN
inlawrev-2268	202	49	and	and	CCONJ
inlawrev-2268	202	50	,	,	PUNCT
inlawrev-2268	202	51	two	two	NUM
inlawrev-2268	202	52	,	,	PUNCT
inlawrev-2268	202	53	the	the	DET
inlawrev-2268	202	54	avoidance	avoidance	NOUN
inlawrev-2268	202	55	of	of	ADP
inlawrev-2268	202	56	any	any	DET
inlawrev-2268	202	57	dampening	dampening	ADJ
inlawrev-2268	202	58	effects	effect	NOUN
inlawrev-2268	202	59	on	on	ADP
inlawrev-2268	202	60	valid	valid	ADJ
inlawrev-2268	202	61	business	business	NOUN
inlawrev-2268	202	62	transactions	transaction	NOUN
inlawrev-2268	202	63	.	.	PUNCT
inlawrev-2268	203	1	here	here	ADV
inlawrev-2268	203	2	the	the	DET
inlawrev-2268	203	3	majority	majority	NOUN
inlawrev-2268	203	4	has	have	AUX
inlawrev-2268	203	5	found	find	VERB
inlawrev-2268	203	6	no	no	DET
inlawrev-2268	203	7	"	"	PUNCT
inlawrev-2268	203	8	trafficking	trafficking	NOUN
inlawrev-2268	203	9	.	.	PUNCT
inlawrev-2268	203	10	"	"	PUNCT
inlawrev-2268	204	1	i	i	PRON
inlawrev-2268	204	2	would	would	AUX
inlawrev-2268	204	3	also	also	ADV
inlawrev-2268	204	4	emphasize	emphasize	VERB
inlawrev-2268	204	5	the	the	DET
inlawrev-2268	204	6	potential	potential	ADJ
inlawrev-2268	204	7	"	"	PUNCT
inlawrev-2268	204	8	dampening	dampening	ADJ
inlawrev-2268	204	9	effects	effect	NOUN
inlawrev-2268	204	10	.	.	PUNCT
inlawrev-2268	204	11	"	"	PUNCT
inlawrev-2268	205	1	because	because	SCONJ
inlawrev-2268	205	2	of	of	ADP
inlawrev-2268	205	3	the	the	DET
inlawrev-2268	205	4	high	high	ADJ
inlawrev-2268	205	5	degree	degree	NOUN
inlawrev-2268	205	6	of	of	ADP
inlawrev-2268	205	7	competition	competition	NOUN
inlawrev-2268	205	8	and	and	CCONJ
inlawrev-2268	205	9	the	the	DET
inlawrev-2268	205	10	need	need	NOUN
inlawrev-2268	205	11	for	for	ADP
inlawrev-2268	205	12	product	product	NOUN
inlawrev-2268	205	13	diversification	diversification	NOUN
inlawrev-2268	205	14	in	in	ADP
inlawrev-2268	205	15	the	the	DET
inlawrev-2268	205	16	textile	textile	NOUN
inlawrev-2268	205	17	business	business	NOUN
inlawrev-2268	205	18	,	,	PUNCT
inlawrev-2268	205	19	the	the	DET
inlawrev-2268	205	20	key	key	NOUN
inlawrev-2268	205	21	to	to	ADP
inlawrev-2268	205	22	success	success	NOUN
inlawrev-2268	205	23	seems	seem	VERB
inlawrev-2268	205	24	to	to	PART
inlawrev-2268	205	25	be	be	AUX
inlawrev-2268	205	26	flexibility	flexibility	NOUN
inlawrev-2268	205	27	.	.	PUNCT
inlawrev-2268	206	1	the	the	DET
inlawrev-2268	206	2	rather	rather	ADV
inlawrev-2268	206	3	narrow	narrow	ADJ
inlawrev-2268	206	4	,	,	PUNCT
inlawrev-2268	206	5	restrictive	restrictive	ADJ
inlawrev-2268	206	6	view	view	NOUN
inlawrev-2268	206	7	expressed	express	VERB
inlawrev-2268	206	8	in	in	ADP
inlawrev-2268	206	9	the	the	DET
inlawrev-2268	206	10	dissenting	dissent	VERB
inlawrev-2268	206	11	opinion	opinion	NOUN
inlawrev-2268	206	12	would	would	AUX
inlawrev-2268	206	13	tie	tie	VERB
inlawrev-2268	206	14	the	the	DET
inlawrev-2268	206	15	hands	hand	NOUN
inlawrev-2268	206	16	of	of	ADP
inlawrev-2268	206	17	businessmen	businessman	NOUN
inlawrev-2268	206	18	in	in	ADP
inlawrev-2268	206	19	this	this	DET
inlawrev-2268	206	20	and	and	CCONJ
inlawrev-2268	206	21	similar	similar	ADJ
inlawrev-2268	206	22	businesses	business	NOUN
inlawrev-2268	206	23	for	for	ADP
inlawrev-2268	206	24	as	as	ADV
inlawrev-2268	206	25	much	much	ADJ
inlawrev-2268	206	26	as	as	ADP
inlawrev-2268	206	27	2	2	NUM
inlawrev-2268	206	28	years	year	NOUN
inlawrev-2268	206	29	.	.	PUNCT
inlawrev-2268	207	1	that	that	PRON
inlawrev-2268	207	2	,	,	PUNCT
inlawrev-2268	207	3	in	in	ADP
inlawrev-2268	207	4	my	my	PRON
inlawrev-2268	207	5	judgment	judgment	NOUN
inlawrev-2268	207	6	,	,	PUNCT
inlawrev-2268	207	7	would	would	AUX
inlawrev-2268	207	8	make	make	VERB
inlawrev-2268	207	9	section	section	NOUN
inlawrev-2268	207	10	382(a	382(a	NOUN
inlawrev-2268	207	11	)	)	PUNCT
inlawrev-2268	207	12	the	the	DET
inlawrev-2268	207	13	instrument	instrument	NOUN
inlawrev-2268	207	14	of	of	ADP
inlawrev-2268	207	15	uneven	uneven	ADJ
inlawrev-2268	207	16	justice	justice	NOUN
inlawrev-2268	207	17	.	.	PUNCT
inlawrev-2268	208	1	*	*	PUNCT
inlawrev-2268	208	2	*	*	PUNCT
inlawrev-2268	208	3	glen	glen	PROPN
inlawrev-2268	208	4	raven	raven	PROPN
inlawrev-2268	208	5	can	can	AUX
inlawrev-2268	208	6	be	be	AUX
inlawrev-2268	208	7	distinguished	distinguish	VERB
inlawrev-2268	208	8	from	from	ADP
inlawrev-2268	208	9	example	example	NOUN
inlawrev-2268	208	10	2	2	NUM
inlawrev-2268	208	11	and	and	CCONJ
inlawrev-2268	208	12	3	3	NUM
inlawrev-2268	208	13	,	,	PUNCT
inlawrev-2268	208	14	for	for	ADP
inlawrev-2268	208	15	in	in	ADP
inlawrev-2268	208	16	the	the	DET
inlawrev-2268	208	17	latter	latter	ADJ
inlawrev-2268	208	18	situations	situation	NOUN
inlawrev-2268	208	19	,	,	PUNCT
inlawrev-2268	208	20	the	the	DET
inlawrev-2268	208	21	discontinuance	discontinuance	NOUN
inlawrev-2268	208	22	related	relate	VERB
inlawrev-2268	208	23	to	to	ADP
inlawrev-2268	208	24	an	an	DET
inlawrev-2268	208	25	entire	entire	ADJ
inlawrev-2268	208	26	business	business	NOUN
inlawrev-2268	208	27	segment	segment	NOUN
inlawrev-2268	208	28	and	and	CCONJ
inlawrev-2268	208	29	not	not	PART
inlawrev-2268	208	30	merely	merely	ADV
inlawrev-2268	208	31	to	to	ADP
inlawrev-2268	208	32	a	a	DET
inlawrev-2268	208	33	product	product	NOUN
inlawrev-2268	208	34	line	line	NOUN
inlawrev-2268	208	35	.	.	PUNCT
inlawrev-2268	209	1	glen	glen	PROPN
inlawrev-2268	209	2	raven	raven	PROPN
inlawrev-2268	209	3	,	,	PUNCT
inlawrev-2268	209	4	however	however	ADV
inlawrev-2268	209	5	,	,	PUNCT
inlawrev-2268	209	6	remains	remain	VERB
inlawrev-2268	209	7	an	an	DET
inlawrev-2268	209	8	important	important	ADJ
inlawrev-2268	209	9	guide	guide	NOUN
inlawrev-2268	209	10	for	for	ADP
inlawrev-2268	209	11	those	those	DET
inlawrev-2268	209	12	parent	parent	NOUN
inlawrev-2268	209	13	corporations	corporation	NOUN
inlawrev-2268	209	14	desiring	desire	VERB
inlawrev-2268	209	15	to	to	PART
inlawrev-2268	209	16	change	change	VERB
inlawrev-2268	209	17	product	product	NOUN
inlawrev-2268	209	18	lines	line	NOUN
inlawrev-2268	209	19	of	of	ADP
inlawrev-2268	209	20	a	a	DET
inlawrev-2268	209	21	subsidiary	subsidiary	NOUN
inlawrev-2268	209	22	while	while	SCONJ
inlawrev-2268	209	23	still	still	ADV
inlawrev-2268	209	24	claiming	claim	VERB
inlawrev-2268	209	25	the	the	DET
inlawrev-2268	209	26	subsidiary	subsidiary	NOUN
inlawrev-2268	209	27	's	's	PART
inlawrev-2268	209	28	net	net	ADJ
inlawrev-2268	209	29	operating	operating	NOUN
inlawrev-2268	209	30	loss	loss	NOUN
inlawrev-2268	209	31	carryover	carryover	NOUN
inlawrev-2268	209	32	.	.	PUNCT
inlawrev-2268	210	1	finally	finally	ADV
inlawrev-2268	210	2	,	,	PUNCT
inlawrev-2268	210	3	close	close	ADJ
inlawrev-2268	210	4	attention	attention	NOUN
inlawrev-2268	210	5	must	must	AUX
inlawrev-2268	210	6	be	be	AUX
inlawrev-2268	210	7	directed	direct	VERB
inlawrev-2268	210	8	to	to	ADP
inlawrev-2268	210	9	the	the	DET
inlawrev-2268	210	10	type	type	NOUN
inlawrev-2268	210	11	of	of	ADP
inlawrev-2268	210	12	industry	industry	NOUN
inlawrev-2268	210	13	involved	involve	VERB
inlawrev-2268	210	14	in	in	ADP
inlawrev-2268	210	15	the	the	DET
inlawrev-2268	210	16	particular	particular	ADJ
inlawrev-2268	210	17	transaction	transaction	NOUN
inlawrev-2268	210	18	.	.	PUNCT
inlawrev-2268	211	1	for	for	ADP
inlawrev-2268	211	2	example	example	NOUN
inlawrev-2268	211	3	,	,	PUNCT
inlawrev-2268	211	4	if	if	SCONJ
inlawrev-2268	211	5	the	the	DET
inlawrev-2268	211	6	taxpayer	taxpayer	NOUN
inlawrev-2268	211	7	in	in	ADP
inlawrev-2268	211	8	glen	glen	PROPN
inlawrev-2268	211	9	raven	raven	PROPN
inlawrev-2268	211	10	had	have	AUX
inlawrev-2268	211	11	been	be	AUX
inlawrev-2268	211	12	in	in	ADP
inlawrev-2268	211	13	a	a	DET
inlawrev-2268	211	14	less	less	ADV
inlawrev-2268	211	15	competitive	competitive	ADJ
inlawrev-2268	211	16	and	and	CCONJ
inlawrev-2268	211	17	less	less	ADV
inlawrev-2268	211	18	diversified	diversified	ADJ
inlawrev-2268	211	19	product	product	NOUN
inlawrev-2268	211	20	industry	industry	NOUN
inlawrev-2268	211	21	,	,	PUNCT
inlawrev-2268	211	22	perhaps	perhaps	ADV
inlawrev-2268	211	23	a	a	DET
inlawrev-2268	211	24	different	different	ADJ
inlawrev-2268	211	25	construction	construction	NOUN
inlawrev-2268	211	26	of	of	ADP
inlawrev-2268	211	27	a	a	DET
inlawrev-2268	211	28	"	"	PUNCT
inlawrev-2268	211	29	substantial	substantial	ADJ
inlawrev-2268	211	30	change	change	NOUN
inlawrev-2268	211	31	"	"	PUNCT
inlawrev-2268	211	32	in	in	ADP
inlawrev-2268	211	33	business	business	NOUN
inlawrev-2268	211	34	would	would	AUX
inlawrev-2268	211	35	have	have	AUX
inlawrev-2268	211	36	been	be	AUX
inlawrev-2268	211	37	applied	apply	VERB
inlawrev-2268	211	38	.	.	PUNCT
inlawrev-2268	211	39	'	'	PUNCT
inlawrev-2268	211	40	"	"	PUNCT
inlawrev-2268	211	41	'	'	PUNCT
inlawrev-2268	211	42	^id	^id	NUM
inlawrev-2268	211	43	.	.	PUNCT
inlawrev-2268	212	1	at	at	ADP
inlawrev-2268	212	2	19	19	NUM
inlawrev-2268	212	3	(	(	PUNCT
inlawrev-2268	212	4	simpson	simpson	PROPN
inlawrev-2268	212	5	,	,	PUNCT
inlawrev-2268	212	6	raum	raum	NOUN
inlawrev-2268	212	7	and	and	CCONJ
inlawrev-2268	212	8	quealy	quealy	PROPN
inlawrev-2268	212	9	,	,	PUNCT
inlawrev-2268	212	10	jj	jj	PROPN
inlawrev-2268	212	11	.	.	PROPN
inlawrev-2268	212	12	,	,	PUNCT
inlawrev-2268	212	13	dissenting	dissent	VERB
inlawrev-2268	212	14	opinion	opinion	NOUN
inlawrev-2268	212	15	)	)	PUNCT
inlawrev-2268	212	16	.	.	PUNCT
inlawrev-2268	213	1	^id	^id	PROPN
inlawrev-2268	213	2	.	.	PUNCT
inlawrev-2268	214	1	at	at	ADP
inlawrev-2268	214	2	17	17	NUM
inlawrev-2268	214	3	(	(	PUNCT
inlawrev-2268	214	4	dawson	dawson	PROPN
inlawrev-2268	214	5	,	,	PUNCT
inlawrev-2268	214	6	drennen	drennen	NOUN
inlawrev-2268	214	7	,	,	PUNCT
inlawrev-2268	214	8	sterrett	sterrett	ADJ
inlawrev-2268	214	9	,	,	PUNCT
inlawrev-2268	214	10	and	and	CCONJ
inlawrev-2268	214	11	goffe	goffe	PROPN
inlawrev-2268	214	12	,	,	PUNCT
inlawrev-2268	214	13	jj	jj	PROPN
inlawrev-2268	214	14	.	.	PROPN
inlawrev-2268	214	15	,	,	PUNCT
inlawrev-2268	214	16	concurring	concur	VERB
inlawrev-2268	214	17	opinion	opinion	NOUN
inlawrev-2268	214	18	)	)	PUNCT
inlawrev-2268	214	19	.	.	PUNCT
inlawrev-2268	215	1	section	section	NOUN
inlawrev-2268	215	2	382	382	NUM
inlawrev-2268	215	3	requires	require	VERB
inlawrev-2268	215	4	the	the	DET
inlawrev-2268	215	5	change	change	NOUN
inlawrev-2268	215	6	of	of	ADP
inlawrev-2268	215	7	business	business	NOUN
inlawrev-2268	215	8	to	to	PART
inlawrev-2268	215	9	occur	occur	VERB
inlawrev-2268	215	10	within	within	ADP
inlawrev-2268	215	11	a	a	DET
inlawrev-2268	215	12	two	two	NUM
inlawrev-2268	215	13	year	year	NOUN
inlawrev-2268	215	14	period	period	NOUN
inlawrev-2268	215	15	of	of	ADP
inlawrev-2268	215	16	the	the	DET
inlawrev-2268	215	17	change	change	NOUN
inlawrev-2268	215	18	in	in	ADP
inlawrev-2268	215	19	ownership	ownership	NOUN
inlawrev-2268	215	20	;	;	PUNCT
inlawrev-2268	215	21	therefore	therefore	ADV
inlawrev-2268	215	22	,	,	PUNCT
inlawrev-2268	215	23	an	an	DET
inlawrev-2268	215	24	acquiring	acquire	VERB
inlawrev-2268	215	25	corporation	corporation	NOUN
inlawrev-2268	215	26	could	could	AUX
inlawrev-2268	215	27	arguably	arguably	ADV
inlawrev-2268	215	28	avoid	avoid	VERB
inlawrev-2268	215	29	a	a	DET
inlawrev-2268	215	30	disallowance	disallowance	NOUN
inlawrev-2268	215	31	in	in	ADP
inlawrev-2268	215	32	§	§	PROPN
inlawrev-2268	215	33	382	382	NUM
inlawrev-2268	215	34	by	by	ADP
inlawrev-2268	215	35	purchasing	purchase	VERB
inlawrev-2268	215	36	a	a	DET
inlawrev-2268	215	37	loss	loss	NOUN
inlawrev-2268	215	38	corporation	corporation	NOUN
inlawrev-2268	215	39	,	,	PUNCT
inlawrev-2268	215	40	then	then	ADV
inlawrev-2268	215	41	waiting	wait	VERB
inlawrev-2268	215	42	two	two	NUM
inlawrev-2268	215	43	years	year	NOUN
inlawrev-2268	215	44	before	before	ADP
inlawrev-2268	215	45	changing	change	VERB
inlawrev-2268	215	46	the	the	DET
inlawrev-2268	215	47	business	business	NOUN
inlawrev-2268	215	48	.	.	PUNCT
inlawrev-2268	216	1	however	however	ADV
inlawrev-2268	216	2	,	,	PUNCT
inlawrev-2268	216	3	application	application	NOUN
inlawrev-2268	216	4	of	of	ADP
inlawrev-2268	216	5	§	§	PROPN
inlawrev-2268	216	6	269	269	NUM
inlawrev-2268	216	7	might	might	AUX
inlawrev-2268	216	8	disallow	disallow	VERB
inlawrev-2268	216	9	any	any	DET
inlawrev-2268	216	10	deduction	deduction	NOUN
inlawrev-2268	216	11	if	if	SCONJ
inlawrev-2268	216	12	the	the	DET
inlawrev-2268	216	13	transaction	transaction	NOUN
inlawrev-2268	216	14	's	's	PART
inlawrev-2268	216	15	principal	principal	ADJ
inlawrev-2268	216	16	purpose	purpose	NOUN
inlawrev-2268	216	17	is	be	AUX
inlawrev-2268	216	18	tax	tax	NOUN
inlawrev-2268	216	19	avoidance	avoidance	NOUN
inlawrev-2268	216	20	.	.	PUNCT
inlawrev-2268	217	1	note	note	VERB
inlawrev-2268	217	2	that	that	SCONJ
inlawrev-2268	217	3	under	under	ADP
inlawrev-2268	217	4	the	the	DET
inlawrev-2268	217	5	tax	tax	NOUN
inlawrev-2268	217	6	reform	reform	NOUN
inlawrev-2268	217	7	act	act	NOUN
inlawrev-2268	217	8	of	of	ADP
inlawrev-2268	217	9	1976	1976	NUM
inlawrev-2268	217	10	,	,	PUNCT
inlawrev-2268	217	11	the	the	DET
inlawrev-2268	217	12	change	change	NOUN
inlawrev-2268	217	13	of	of	ADP
inlawrev-2268	217	14	business	business	NOUN
inlawrev-2268	217	15	requirement	requirement	NOUN
inlawrev-2268	217	16	has	have	AUX
inlawrev-2268	217	17	been	be	AUX
inlawrev-2268	217	18	deleted	delete	VERB
inlawrev-2268	217	19	and	and	CCONJ
inlawrev-2268	217	20	now	now	ADV
inlawrev-2268	217	21	the	the	DET
inlawrev-2268	217	22	only	only	ADJ
inlawrev-2268	217	23	relevant	relevant	ADJ
inlawrev-2268	217	24	inquiry	inquiry	NOUN
inlawrev-2268	217	25	is	be	AUX
inlawrev-2268	217	26	whether	whether	SCONJ
inlawrev-2268	217	27	there	there	PRON
inlawrev-2268	217	28	has	have	AUX
inlawrev-2268	217	29	been	be	AUX
inlawrev-2268	217	30	a	a	DET
inlawrev-2268	217	31	significant	significant	ADJ
inlawrev-2268	217	32	change	change	NOUN
inlawrev-2268	217	33	in	in	ADP
inlawrev-2268	217	34	ownership	ownership	NOUN
inlawrev-2268	217	35	(	(	PUNCT
inlawrev-2268	217	36	a	a	DET
inlawrev-2268	217	37	sixty	sixty	NUM
inlawrev-2268	217	38	percentage	percentage	NOUN
inlawrev-2268	217	39	point	point	NOUN
inlawrev-2268	217	40	change	change	NOUN
inlawrev-2268	217	41	)	)	PUNCT
inlawrev-2268	217	42	.	.	PUNCT
inlawrev-2268	218	1	for	for	ADP
inlawrev-2268	218	2	a	a	DET
inlawrev-2268	218	3	discussion	discussion	NOUN
inlawrev-2268	218	4	,	,	PUNCT
inlawrev-2268	218	5	see	see	VERB
inlawrev-2268	218	6	note	note	VERB
inlawrev-2268	218	7	12	12	NUM
inlawrev-2268	218	8	supra	supra	NOUN
inlawrev-2268	218	9	.	.	PUNCT
inlawrev-2268	218	10	'	'	PUNCT
inlawrev-2268	218	11	^see	^see	NUM
inlawrev-2268	219	1	i	i	PRON
inlawrev-2268	219	2	d.	d.	PROPN
inlawrev-2268	219	3	at	at	ADP
inlawrev-2268	219	4	17	17	NUM
inlawrev-2268	219	5	(	(	PUNCT
inlawrev-2268	219	6	dawson	dawson	PROPN
inlawrev-2268	219	7	,	,	PUNCT
inlawrev-2268	219	8	j.	j.	PROPN
inlawrev-2268	219	9	,	,	PUNCT
inlawrev-2268	219	10	concurring	concur	VERB
inlawrev-2268	219	11	opinion	opinion	NOUN
inlawrev-2268	219	12	)	)	PUNCT
inlawrev-2268	219	13	.	.	PUNCT
inlawrev-2268	220	1	1977	1977	NUM
inlawrev-2268	220	2	]	]	PUNCT
inlawrev-2268	220	3	corporate	corporate	ADJ
inlawrev-2268	220	4	transactions	transaction	NOUN
inlawrev-2268	220	5	989	989	NUM
inlawrev-2268	220	6	c.	c.	NOUN
inlawrev-2268	220	7	continuity	continuity	NOUN
inlawrev-2268	220	8	of	of	ADP
inlawrev-2268	220	9	business	business	NOUN
inlawrev-2268	220	10	involving	involve	VERB
inlawrev-2268	220	11	dormant	dormant	ADJ
inlawrev-2268	220	12	operations	operation	NOUN
inlawrev-2268	220	13	example	example	NOUN
inlawrev-2268	220	14	j	j	NOUN
inlawrev-2268	220	15	*	*	NOUN
inlawrev-2268	220	16	:	:	PUNCT
inlawrev-2268	220	17	x	x	SYM
inlawrev-2268	220	18	corporation	corporation	NOUN
inlawrev-2268	220	19	manufactured	manufacture	VERB
inlawrev-2268	220	20	luggage	luggage	NOUN
inlawrev-2268	220	21	.	.	PUNCT
inlawrev-2268	221	1	on	on	ADP
inlawrev-2268	221	2	january	january	PROPN
inlawrev-2268	221	3	1	1	NUM
inlawrev-2268	221	4	,	,	PUNCT
inlawrev-2268	221	5	1975	1975	NUM
inlawrev-2268	221	6	,	,	PUNCT
inlawrev-2268	221	7	x	x	PRON
inlawrev-2268	221	8	discontinued	discontinue	VERB
inlawrev-2268	221	9	its	its	PRON
inlawrev-2268	221	10	operations	operation	NOUN
inlawrev-2268	221	11	due	due	ADP
inlawrev-2268	221	12	to	to	ADP
inlawrev-2268	221	13	its	its	PRON
inlawrev-2268	221	14	adverse	adverse	ADJ
inlawrev-2268	221	15	financial	financial	ADJ
inlawrev-2268	221	16	position	position	NOUN
inlawrev-2268	221	17	.	.	PUNCT
inlawrev-2268	222	1	on	on	ADP
inlawrev-2268	222	2	august	august	PROPN
inlawrev-2268	222	3	1	1	NUM
inlawrev-2268	222	4	,	,	PUNCT
inlawrev-2268	222	5	1975	1975	NUM
inlawrev-2268	222	6	,	,	PUNCT
inlawrev-2268	222	7	b	b	X
inlawrev-2268	222	8	corporation	corporation	NOUN
inlawrev-2268	222	9	purchased	purchase	VERB
inlawrev-2268	222	10	at	at	ADP
inlawrev-2268	222	11	least	least	ADV
inlawrev-2268	222	12	fifty	fifty	NUM
inlawrev-2268	222	13	percent	percent	NOUN
inlawrev-2268	222	14	of	of	ADP
inlawrev-2268	222	15	x	x	NOUN
inlawrev-2268	222	16	's	's	PART
inlawrev-2268	222	17	stock	stock	NOUN
inlawrev-2268	222	18	.	.	PUNCT
inlawrev-2268	223	1	x	x	PRON
inlawrev-2268	223	2	remained	remain	VERB
inlawrev-2268	223	3	dormant	dormant	ADJ
inlawrev-2268	223	4	during	during	ADP
inlawrev-2268	223	5	the	the	DET
inlawrev-2268	223	6	interim	interim	NOUN
inlawrev-2268	223	7	.	.	PUNCT
inlawrev-2268	224	1	on	on	ADP
inlawrev-2268	224	2	september	september	PROPN
inlawrev-2268	224	3	1	1	NUM
inlawrev-2268	224	4	,	,	PUNCT
inlawrev-2268	224	5	b	b	NOUN
inlawrev-2268	224	6	revived	revive	VERB
inlawrev-2268	224	7	x	x	NOUN
inlawrev-2268	224	8	's	's	PART
inlawrev-2268	224	9	operations	operation	NOUN
inlawrev-2268	224	10	,	,	PUNCT
inlawrev-2268	224	11	changing	change	VERB
inlawrev-2268	224	12	,	,	PUNCT
inlawrev-2268	224	13	in	in	ADP
inlawrev-2268	224	14	part	part	NOUN
inlawrev-2268	224	15	,	,	PUNCT
inlawrev-2268	224	16	the	the	DET
inlawrev-2268	224	17	luggage	luggage	NOUN
inlawrev-2268	224	18	design	design	NOUN
inlawrev-2268	224	19	.	.	PUNCT
inlawrev-2268	225	1	in	in	ADP
inlawrev-2268	225	2	1976	1976	NUM
inlawrev-2268	225	3	,	,	PUNCT
inlawrev-2268	225	4	b	b	NOUN
inlawrev-2268	225	5	experienced	experience	VERB
inlawrev-2268	225	6	substantial	substantial	ADJ
inlawrev-2268	225	7	profits	profit	NOUN
inlawrev-2268	225	8	,	,	PUNCT
inlawrev-2268	225	9	although	although	SCONJ
inlawrev-2268	225	10	the	the	DET
inlawrev-2268	225	11	luggage	luggage	NOUN
inlawrev-2268	225	12	business	business	NOUN
inlawrev-2268	225	13	continued	continue	VERB
inlawrev-2268	225	14	to	to	PART
inlawrev-2268	225	15	lose	lose	VERB
inlawrev-2268	225	16	money	money	NOUN
inlawrev-2268	225	17	.	.	PUNCT
inlawrev-2268	226	1	issue	issue	NOUN
inlawrev-2268	226	2	:	:	PUNCT
inlawrev-2268	226	3	can	can	AUX
inlawrev-2268	226	4	b	b	X
inlawrev-2268	226	5	utilize	utilize	VERB
inlawrev-2268	226	6	x	x	X
inlawrev-2268	226	7	's	's	PART
inlawrev-2268	226	8	previously	previously	ADV
inlawrev-2268	226	9	incurred	incur	VERB
inlawrev-2268	226	10	net	net	ADJ
inlawrev-2268	226	11	operating	operating	NOUN
inlawrev-2268	226	12	loss	loss	NOUN
inlawrev-2268	226	13	carryovers	carryover	NOUN
inlawrev-2268	226	14	for	for	ADP
inlawrev-2268	226	15	the	the	DET
inlawrev-2268	226	16	fiscal	fiscal	ADJ
inlawrev-2268	226	17	year	year	NOUN
inlawrev-2268	226	18	ending	end	VERB
inlawrev-2268	226	19	in	in	ADP
inlawrev-2268	226	20	january	january	PROPN
inlawrev-2268	226	21	1976	1976	NUM
inlawrev-2268	226	22	?	?	PUNCT
inlawrev-2268	227	1	in	in	ADP
inlawrev-2268	227	2	six	six	NUM
inlawrev-2268	227	3	seam	seam	PROPN
inlawrev-2268	227	4	co.	co.	PROPN
inlawrev-2268	227	5	v.	v.	PROPN
inlawrev-2268	227	6	united	united	PROPN
inlawrev-2268	227	7	states,^	states,^	PROPN
inlawrev-2268	227	8	a	a	DET
inlawrev-2268	227	9	mining	mining	NOUN
inlawrev-2268	227	10	company	company	NOUN
inlawrev-2268	227	11	claimed	claim	VERB
inlawrev-2268	227	12	a	a	DET
inlawrev-2268	227	13	net	net	ADJ
inlawrev-2268	227	14	operating	operating	NOUN
inlawrev-2268	227	15	loss	loss	NOUN
inlawrev-2268	227	16	carryover	carryover	NOUN
inlawrev-2268	227	17	deduction	deduction	NOUN
inlawrev-2268	227	18	arising	arise	VERB
inlawrev-2268	227	19	from	from	ADP
inlawrev-2268	227	20	a	a	DET
inlawrev-2268	227	21	formerly	formerly	ADV
inlawrev-2268	227	22	owned	own	VERB
inlawrev-2268	227	23	coal	coal	NOUN
inlawrev-2268	227	24	processing	processing	NOUN
inlawrev-2268	227	25	company	company	NOUN
inlawrev-2268	227	26	.	.	PUNCT
inlawrev-2268	228	1	the	the	DET
inlawrev-2268	228	2	processing	processing	NOUN
inlawrev-2268	228	3	company	company	NOUN
inlawrev-2268	228	4	had	have	AUX
inlawrev-2268	228	5	suspended	suspend	VERB
inlawrev-2268	228	6	operations	operation	NOUN
inlawrev-2268	228	7	with	with	ADP
inlawrev-2268	228	8	intent	intent	NOUN
inlawrev-2268	228	9	to	to	PART
inlawrev-2268	228	10	wind	wind	VERB
inlawrev-2268	228	11	up	up	ADP
inlawrev-2268	228	12	its	its	PRON
inlawrev-2268	228	13	affairs	affair	NOUN
inlawrev-2268	228	14	just	just	ADV
inlawrev-2268	228	15	prior	prior	ADV
inlawrev-2268	228	16	to	to	ADP
inlawrev-2268	228	17	the	the	DET
inlawrev-2268	228	18	change	change	NOUN
inlawrev-2268	228	19	in	in	ADP
inlawrev-2268	228	20	ownership	ownership	NOUN
inlawrev-2268	228	21	.	.	PUNCT
inlawrev-2268	229	1	the	the	DET
inlawrev-2268	229	2	court	court	NOUN
inlawrev-2268	229	3	applied	apply	VERB
inlawrev-2268	229	4	a	a	DET
inlawrev-2268	229	5	treasury	treasury	NOUN
inlawrev-2268	229	6	regulation"^	regulation"^	NOUN
inlawrev-2268	229	7	which	which	PRON
inlawrev-2268	229	8	disallows	disallow	VERB
inlawrev-2268	229	9	a	a	DET
inlawrev-2268	229	10	net	net	ADJ
inlawrev-2268	229	11	operating	operating	NOUN
inlawrev-2268	229	12	loss	loss	NOUN
inlawrev-2268	229	13	carryover	carryover	NOUN
inlawrev-2268	229	14	if	if	SCONJ
inlawrev-2268	229	15	the	the	DET
inlawrev-2268	229	16	acquired	acquire	VERB
inlawrev-2268	229	17	corporation	corporation	NOUN
inlawrev-2268	229	18	is	be	AUX
inlawrev-2268	229	19	not	not	PART
inlawrev-2268	229	20	carrying	carry	VERB
inlawrev-2268	229	21	on	on	ADP
inlawrev-2268	229	22	an	an	DET
inlawrev-2268	229	23	"	"	PUNCT
inlawrev-2268	229	24	active	active	ADJ
inlawrev-2268	229	25	"	"	PUNCT
inlawrev-2268	229	26	trade	trade	NOUN
inlawrev-2268	229	27	or	or	CCONJ
inlawrev-2268	229	28	business	business	NOUN
inlawrev-2268	229	29	at	at	ADP
inlawrev-2268	229	30	the	the	DET
inlawrev-2268	229	31	time	time	NOUN
inlawrev-2268	229	32	of	of	ADP
inlawrev-2268	229	33	the	the	DET
inlawrev-2268	229	34	increase	increase	NOUN
inlawrev-2268	229	35	in	in	ADP
inlawrev-2268	229	36	ownership	ownership	NOUN
inlawrev-2268	229	37	.	.	PUNCT
inlawrev-2268	230	1	*	*	PUNCT
inlawrev-2268	230	2	*	*	PUNCT
inlawrev-2268	230	3	the	the	DET
inlawrev-2268	230	4	problem	problem	NOUN
inlawrev-2268	230	5	remained	remain	VERB
inlawrev-2268	230	6	,	,	PUNCT
inlawrev-2268	230	7	however	however	ADV
inlawrev-2268	230	8	,	,	PUNCT
inlawrev-2268	230	9	of	of	ADP
inlawrev-2268	230	10	determining	determine	VERB
inlawrev-2268	230	11	the	the	DET
inlawrev-2268	230	12	appropriate	appropriate	ADJ
inlawrev-2268	230	13	degree	degree	NOUN
inlawrev-2268	230	14	of	of	ADP
inlawrev-2268	230	15	activity	activity	NOUN
inlawrev-2268	230	16	necessary	necessary	ADJ
inlawrev-2268	230	17	to	to	PART
inlawrev-2268	230	18	sustain	sustain	VERB
inlawrev-2268	230	19	the	the	DET
inlawrev-2268	230	20	characterization	characterization	NOUN
inlawrev-2268	230	21	of	of	ADP
inlawrev-2268	230	22	"	"	PUNCT
inlawrev-2268	230	23	active	active	ADJ
inlawrev-2268	230	24	trade	trade	NOUN
inlawrev-2268	230	25	or	or	CCONJ
inlawrev-2268	230	26	business	business	NOUN
inlawrev-2268	230	27	.	.	PUNCT
inlawrev-2268	230	28	"	"	PUNCT
inlawrev-2268	231	1	the	the	DET
inlawrev-2268	231	2	court	court	NOUN
inlawrev-2268	231	3	in	in	ADP
inlawrev-2268	231	4	six	six	NUM
inlawrev-2268	231	5	seam	seam	NOUN
inlawrev-2268	231	6	held	hold	VERB
inlawrev-2268	231	7	the	the	DET
inlawrev-2268	231	8	proper	proper	ADJ
inlawrev-2268	231	9	test	test	NOUN
inlawrev-2268	231	10	to	to	PART
inlawrev-2268	231	11	be	be	AUX
inlawrev-2268	231	12	whether	whether	SCONJ
inlawrev-2268	231	13	there	there	PRON
inlawrev-2268	231	14	is	be	VERB
inlawrev-2268	231	15	an	an	DET
inlawrev-2268	231	16	intent	intent	NOUN
inlawrev-2268	231	17	to	to	PART
inlawrev-2268	231	18	"	"	PUNCT
inlawrev-2268	231	19	wind	wind	VERB
inlawrev-2268	231	20	up	up	ADP
inlawrev-2268	231	21	"	"	PUNCT
inlawrev-2268	231	22	the	the	DET
inlawrev-2268	231	23	business	business	NOUN
inlawrev-2268	231	24	,	,	PUNCT
inlawrev-2268	231	25	or	or	CCONJ
inlawrev-2268	231	26	whether	whether	SCONJ
inlawrev-2268	231	27	the	the	DET
inlawrev-2268	231	28	corporation	corporation	NOUN
inlawrev-2268	231	29	is	be	AUX
inlawrev-2268	231	30	simply	simply	ADV
inlawrev-2268	231	31	maintaining	maintain	VERB
inlawrev-2268	231	32	a	a	DET
inlawrev-2268	231	33	"	"	PUNCT
inlawrev-2268	231	34	low	low	ADJ
inlawrev-2268	231	35	profile	profile	NOUN
inlawrev-2268	231	36	"	"	PUNCT
inlawrev-2268	231	37	with	with	ADP
inlawrev-2268	231	38	intention	intention	NOUN
inlawrev-2268	231	39	to	to	PART
inlawrev-2268	231	40	resume	resume	VERB
inlawrev-2268	231	41	operations	operation	NOUN
inlawrev-2268	231	42	upon	upon	SCONJ
inlawrev-2268	231	43	a	a	DET
inlawrev-2268	231	44	change	change	NOUN
inlawrev-2268	231	45	in	in	ADP
inlawrev-2268	231	46	economic	economic	ADJ
inlawrev-2268	231	47	conditions	condition	NOUN
inlawrev-2268	231	48	.	.	PUNCT
inlawrev-2268	232	1	*	*	PUNCT
inlawrev-2268	232	2	'	'	PUNCT
inlawrev-2268	232	3	applying	apply	VERB
inlawrev-2268	232	4	this	this	DET
inlawrev-2268	232	5	rationale	rationale	NOUN
inlawrev-2268	232	6	to	to	ADP
inlawrev-2268	232	7	example	example	NOUN
inlawrev-2268	232	8	-4	-4	INTJ
inlawrev-2268	232	9	,	,	PUNCT
inlawrev-2268	232	10	it	it	PRON
inlawrev-2268	232	11	is	be	AUX
inlawrev-2268	232	12	apparent	apparent	ADJ
inlawrev-2268	232	13	that	that	SCONJ
inlawrev-2268	232	14	in	in	ADP
inlawrev-2268	232	15	order	order	NOUN
inlawrev-2268	232	16	to	to	PART
inlawrev-2268	232	17	avoid	avoid	VERB
inlawrev-2268	232	18	disallowance	disallowance	NOUN
inlawrev-2268	232	19	of	of	ADP
inlawrev-2268	232	20	the	the	DET
inlawrev-2268	232	21	net	net	ADJ
inlawrev-2268	232	22	operating	operating	NOUN
inlawrev-2268	232	23	loss	loss	NOUN
inlawrev-2268	232	24	carryover	carryover	NOUN
inlawrev-2268	232	25	,	,	PUNCT
inlawrev-2268	232	26	b	b	PRON
inlawrev-2268	232	27	corporation	corporation	NOUN
inlawrev-2268	232	28	must	must	AUX
inlawrev-2268	232	29	show	show	VERB
inlawrev-2268	232	30	that	that	SCONJ
inlawrev-2268	232	31	x	x	PUNCT
inlawrev-2268	232	32	corporation	corporation	NOUN
inlawrev-2268	232	33	's	's	PART
inlawrev-2268	232	34	nine	nine	NUM
inlawrev-2268	232	35	month	month	NOUN
inlawrev-2268	232	36	suspension	suspension	NOUN
inlawrev-2268	232	37	of	of	ADP
inlawrev-2268	232	38	operations	operation	NOUN
inlawrev-2268	232	39	was	be	AUX
inlawrev-2268	232	40	due	due	ADJ
inlawrev-2268	232	41	solely	solely	ADV
inlawrev-2268	232	42	to	to	ADP
inlawrev-2268	232	43	economic	economic	ADJ
inlawrev-2268	232	44	conditions	condition	NOUN
inlawrev-2268	232	45	and	and	CCONJ
inlawrev-2268	232	46	not	not	PART
inlawrev-2268	232	47	to	to	ADP
inlawrev-2268	232	48	an	an	DET
inlawrev-2268	232	49	intent	intent	NOUN
inlawrev-2268	232	50	to	to	PART
inlawrev-2268	232	51	wind	wind	VERB
inlawrev-2268	232	52	up	up	ADP
inlawrev-2268	232	53	the	the	DET
inlawrev-2268	232	54	corporate	corporate	ADJ
inlawrev-2268	232	55	business	business	NOUN
inlawrev-2268	232	56	.	.	PUNCT
inlawrev-2268	233	1	in	in	ADP
inlawrev-2268	233	2	six	six	NUM
inlawrev-2268	233	3	seam	seam	NOUN
inlawrev-2268	233	4	,	,	PUNCT
inlawrev-2268	233	5	the	the	DET
inlawrev-2268	233	6	commissioner	commissioner	NOUN
inlawrev-2268	233	7	unsuccessfully	unsuccessfully	ADV
inlawrev-2268	233	8	argued	argue	VERB
inlawrev-2268	233	9	that	that	SCONJ
inlawrev-2268	233	10	there	there	PRON
inlawrev-2268	233	11	had	have	AUX
inlawrev-2268	233	12	been	be	AUX
inlawrev-2268	233	13	a	a	DET
inlawrev-2268	233	14	"	"	PUNCT
inlawrev-2268	233	15	substantial	substantial	ADJ
inlawrev-2268	233	16	"	"	PUNCT
inlawrev-2268	233	17	change	change	NOUN
inlawrev-2268	233	18	in	in	ADP
inlawrev-2268	233	19	business	business	NOUN
inlawrev-2268	233	20	—	—	PUNCT
inlawrev-2268	233	21	from	from	ADP
inlawrev-2268	233	22	coal	coal	NOUN
inlawrev-2268	233	23	processing	processing	NOUN
inlawrev-2268	233	24	to	to	ADP
inlawrev-2268	233	25	coal	coal	NOUN
inlawrev-2268	233	26	mining	mining	NOUN
inlawrev-2268	233	27	—	—	PUNCT
inlawrev-2268	233	28	regardless	regardless	ADV
inlawrev-2268	233	29	of	of	ADP
inlawrev-2268	233	30	the	the	DET
inlawrev-2268	233	31	discontinuance	discontinuance	NOUN
inlawrev-2268	233	32	issue	issue	NOUN
inlawrev-2268	233	33	.	.	PUNCT
inlawrev-2268	234	1	relying	rely	VERB
inlawrev-2268	234	2	on	on	ADP
inlawrev-2268	234	3	frederick	frederick	PROPN
inlawrev-2268	234	4	steel	steel	PROPN
inlawrev-2268	234	5	co.	co.	PROPN
inlawrev-2268	234	6	v.	v.	ADP
inlawrev-2268	234	7	commissioner,*^	commissioner,*^	VERB
inlawrev-2268	234	8	the	the	DET
inlawrev-2268	234	9	court	court	NOUN
inlawrev-2268	234	10	held	hold	VERB
inlawrev-2268	234	11	that	that	PRON
inlawrev-2268	234	12	change	change	NOUN
inlawrev-2268	234	13	in	in	ADP
inlawrev-2268	234	14	ownership	ownership	NOUN
inlawrev-2268	234	15	and	and	CCONJ
inlawrev-2268	234	16	change	change	NOUN
inlawrev-2268	234	17	in	in	ADP
inlawrev-2268	234	18	business	business	NOUN
inlawrev-2268	234	19	must	must	AUX
inlawrev-2268	234	20	occur	occur	VERB
inlawrev-2268	234	21	in	in	ADP
inlawrev-2268	234	22	the	the	DET
inlawrev-2268	234	23	same	same	ADJ
inlawrev-2268	234	24	year	year	NOUN
inlawrev-2268	234	25	to	to	PART
inlawrev-2268	234	26	warrant	warrant	VERB
inlawrev-2268	234	27	disallowance	disallowance	NOUN
inlawrev-2268	234	28	of	of	ADP
inlawrev-2268	234	29	the	the	DET
inlawrev-2268	234	30	net	net	ADJ
inlawrev-2268	234	31	operating	operating	NOUN
inlawrev-2268	234	32	loss	loss	NOUN
inlawrev-2268	234	33	carryover	carryover	NOUN
inlawrev-2268	234	34	deduction	deduction	NOUN
inlawrev-2268	234	35	.	.	PUNCT
inlawrev-2268	235	1	the	the	DET
inlawrev-2268	235	2	change	change	NOUN
inlawrev-2268	235	3	of	of	ADP
inlawrev-2268	235	4	business	business	NOUN
inlawrev-2268	235	5	in	in	ADP
inlawrev-2268	235	6	six	six	NUM
inlawrev-2268	235	7	seam	seam	NOUN
inlawrev-2268	235	8	occurred	occur	VERB
inlawrev-2268	235	9	in	in	ADP
inlawrev-2268	235	10	1963	1963	NUM
inlawrev-2268	235	11	,	,	PUNCT
inlawrev-2268	235	12	whereas	whereas	SCONJ
inlawrev-2268	235	13	the	the	DET
inlawrev-2268	235	14	••524	••524	PROPN
inlawrev-2268	235	15	f.2d	f.2d	PUNCT
inlawrev-2268	235	16	347	347	NUM
inlawrev-2268	235	17	(	(	PUNCT
inlawrev-2268	235	18	6th	6th	ADJ
inlawrev-2268	235	19	cir	cir	NOUN
inlawrev-2268	235	20	.	.	PUNCT
inlawrev-2268	235	21	1975	1975	NUM
inlawrev-2268	235	22	)	)	PUNCT
inlawrev-2268	235	23	.	.	PUNCT
inlawrev-2268	236	1	"	"	PUNCT
inlawrev-2268	236	2	treas	treas	X
inlawrev-2268	236	3	.	.	PUNCT
inlawrev-2268	237	1	reg	reg	PROPN
inlawrev-2268	237	2	.	.	PUNCT
inlawrev-2268	238	1	§	§	PROPN
inlawrev-2268	238	2	1.382(a)-l(h)(6	1.382(a)-l(h)(6	NUM
inlawrev-2268	238	3	)	)	PUNCT
inlawrev-2268	238	4	(	(	PUNCT
inlawrev-2268	238	5	1962	1962	NUM
inlawrev-2268	238	6	)	)	PUNCT
inlawrev-2268	238	7	.	.	PUNCT
inlawrev-2268	239	1	"	"	PUNCT
inlawrev-2268	239	2	hence	hence	ADV
inlawrev-2268	239	3	,	,	PUNCT
inlawrev-2268	239	4	if	if	SCONJ
inlawrev-2268	239	5	this	this	DET
inlawrev-2268	239	6	"	"	PUNCT
inlawrev-2268	239	7	active	active	ADJ
inlawrev-2268	239	8	"	"	PUNCT
inlawrev-2268	239	9	requirement	requirement	NOUN
inlawrev-2268	239	10	is	be	AUX
inlawrev-2268	239	11	not	not	PART
inlawrev-2268	239	12	met	meet	VERB
inlawrev-2268	239	13	,	,	PUNCT
inlawrev-2268	239	14	the	the	DET
inlawrev-2268	239	15	taxpayer	taxpayer	NOUN
inlawrev-2268	239	16	's	's	PART
inlawrev-2268	239	17	acquired	acquire	VERB
inlawrev-2268	239	18	corporation	corporation	NOUN
inlawrev-2268	239	19	will	will	AUX
inlawrev-2268	239	20	be	be	AUX
inlawrev-2268	239	21	deemed	deem	VERB
inlawrev-2268	239	22	not	not	PART
inlawrev-2268	239	23	to	to	PART
inlawrev-2268	239	24	have	have	AUX
inlawrev-2268	239	25	carried	carry	VERB
inlawrev-2268	239	26	on	on	ADP
inlawrev-2268	239	27	substantially	substantially	ADV
inlawrev-2268	239	28	the	the	DET
inlawrev-2268	239	29	same	same	ADJ
inlawrev-2268	239	30	business	business	NOUN
inlawrev-2268	239	31	as	as	SCONJ
inlawrev-2268	239	32	carried	carry	VERB
inlawrev-2268	239	33	on	on	ADP
inlawrev-2268	239	34	prior	prior	ADV
inlawrev-2268	239	35	to	to	ADP
inlawrev-2268	239	36	the	the	DET
inlawrev-2268	239	37	increase	increase	NOUN
inlawrev-2268	239	38	in	in	ADP
inlawrev-2268	239	39	ownership	ownership	NOUN
inlawrev-2268	239	40	.	.	PUNCT
inlawrev-2268	240	1	"	"	PUNCT
inlawrev-2268	240	2	524	524	NUM
inlawrev-2268	240	3	f.2d	f.2d	X
inlawrev-2268	240	4	at	at	ADP
inlawrev-2268	240	5	354	354	NUM
inlawrev-2268	240	6	.	.	PUNCT
inlawrev-2268	241	1	°	°	ADP
inlawrev-2268	241	2	375	375	NUM
inlawrev-2268	241	3	f.2d	f.2d	SYM
inlawrev-2268	241	4	351	351	NUM
inlawrev-2268	241	5	,	,	PUNCT
inlawrev-2268	241	6	354	354	NUM
inlawrev-2268	241	7	(	(	PUNCT
inlawrev-2268	241	8	6th	6th	ADJ
inlawrev-2268	241	9	cir	cir	NOUN
inlawrev-2268	241	10	.	.	PUNCT
inlawrev-2268	241	11	)	)	PUNCT
inlawrev-2268	241	12	,	,	PUNCT
inlawrev-2268	241	13	cert	cert	NOUN
inlawrev-2268	241	14	denied	deny	VERB
inlawrev-2268	241	15	,	,	PUNCT
inlawrev-2268	242	1	389	389	NUM
inlawrev-2268	242	2	u.s	u.s	PROPN
inlawrev-2268	242	3	.	.	PROPN
inlawrev-2268	242	4	901	901	NUM
inlawrev-2268	242	5	(	(	PUNCT
inlawrev-2268	242	6	1967	1967	NUM
inlawrev-2268	242	7	)	)	PUNCT
inlawrev-2268	242	8	.	.	PUNCT
inlawrev-2268	243	1	990	990	NUM
inlawrev-2268	243	2	indiana	indiana	PROPN
inlawrev-2268	243	3	lawreview	lawreview	PROPN
inlawrev-2268	243	4	[	[	X
inlawrev-2268	243	5	vol	vol	NOUN
inlawrev-2268	243	6	.	.	NOUN
inlawrev-2268	243	7	10:979	10:979	NUM
inlawrev-2268	243	8	change	change	NOUN
inlawrev-2268	243	9	in	in	ADP
inlawrev-2268	243	10	ownership	ownership	NOUN
inlawrev-2268	243	11	occurred	occur	VERB
inlawrev-2268	243	12	in	in	ADP
inlawrev-2268	243	13	1961	1961	NUM
inlawrev-2268	243	14	;	;	PUNCT
inlawrev-2268	243	15	therefore	therefore	ADV
inlawrev-2268	243	16	,	,	PUNCT
inlawrev-2268	243	17	the	the	DET
inlawrev-2268	243	18	substantial	substantial	ADJ
inlawrev-2268	243	19	business	business	NOUN
inlawrev-2268	243	20	test	test	NOUN
inlawrev-2268	243	21	was	be	AUX
inlawrev-2268	243	22	not	not	PART
inlawrev-2268	243	23	in	in	ADP
inlawrev-2268	243	24	issue	issue	NOUN
inlawrev-2268	243	25	because	because	SCONJ
inlawrev-2268	243	26	of	of	ADP
inlawrev-2268	243	27	this	this	DET
inlawrev-2268	243	28	two	two	NUM
inlawrev-2268	243	29	year	year	NOUN
inlawrev-2268	243	30	time	time	NOUN
inlawrev-2268	243	31	lag	lag	NOUN
inlawrev-2268	243	32	.	.	PUNCT
inlawrev-2268	244	1	if	if	SCONJ
inlawrev-2268	244	2	there	there	PRON
inlawrev-2268	244	3	had	have	AUX
inlawrev-2268	244	4	not	not	PART
inlawrev-2268	244	5	been	be	AUX
inlawrev-2268	244	6	a	a	DET
inlawrev-2268	244	7	discontinuance	discontinuance	NOUN
inlawrev-2268	244	8	,	,	PUNCT
inlawrev-2268	244	9	the	the	DET
inlawrev-2268	244	10	commissioner	commissioner	NOUN
inlawrev-2268	244	11	would	would	AUX
inlawrev-2268	244	12	have	have	AUX
inlawrev-2268	244	13	been	be	AUX
inlawrev-2268	244	14	required	require	VERB
inlawrev-2268	244	15	to	to	PART
inlawrev-2268	244	16	allow	allow	VERB
inlawrev-2268	244	17	the	the	DET
inlawrev-2268	244	18	taxpayer	taxpayer	NOUN
inlawrev-2268	244	19	's	's	PART
inlawrev-2268	244	20	net	net	ADJ
inlawrev-2268	244	21	operating	operating	NOUN
inlawrev-2268	244	22	loss	loss	NOUN
inlawrev-2268	244	23	carryover	carryover	NOUN
inlawrev-2268	244	24	.	.	PUNCT
inlawrev-2268	245	1	similarly	similarly	ADV
inlawrev-2268	245	2	,	,	PUNCT
inlawrev-2268	245	3	section	section	NOUN
inlawrev-2268	245	4	382	382	NUM
inlawrev-2268	245	5	requires	require	VERB
inlawrev-2268	245	6	that	that	SCONJ
inlawrev-2268	245	7	the	the	DET
inlawrev-2268	245	8	change	change	NOUN
inlawrev-2268	245	9	of	of	ADP
inlawrev-2268	245	10	ownership	ownership	NOUN
inlawrev-2268	245	11	be	be	AUX
inlawrev-2268	245	12	measured	measure	VERB
inlawrev-2268	245	13	either	either	CCONJ
inlawrev-2268	245	14	in	in	ADP
inlawrev-2268	245	15	the	the	DET
inlawrev-2268	245	16	prior	prior	ADJ
inlawrev-2268	245	17	taxable	taxable	ADJ
inlawrev-2268	245	18	year	year	NOUN
inlawrev-2268	245	19	or	or	CCONJ
inlawrev-2268	245	20	at	at	ADP
inlawrev-2268	245	21	the	the	DET
inlawrev-2268	245	22	beginning	beginning	NOUN
inlawrev-2268	245	23	of	of	ADP
inlawrev-2268	245	24	the	the	DET
inlawrev-2268	245	25	taxable	taxable	ADJ
inlawrev-2268	245	26	year	year	NOUN
inlawrev-2268	245	27	in	in	ADP
inlawrev-2268	245	28	which	which	PRON
inlawrev-2268	245	29	the	the	DET
inlawrev-2268	245	30	deduction	deduction	NOUN
inlawrev-2268	245	31	is	be	AUX
inlawrev-2268	245	32	sought	seek	VERB
inlawrev-2268	245	33	,	,	PUNCT
inlawrev-2268	245	34	"	"	PUNCT
inlawrev-2268	245	35	but	but	CCONJ
inlawrev-2268	245	36	not	not	PART
inlawrev-2268	245	37	within	within	ADP
inlawrev-2268	245	38	the	the	DET
inlawrev-2268	245	39	prior	prior	ADJ
inlawrev-2268	245	40	two	two	NUM
inlawrev-2268	245	41	years	year	NOUN
inlawrev-2268	245	42	,	,	PUNCT
inlawrev-2268	245	43	as	as	SCONJ
inlawrev-2268	245	44	the	the	DET
inlawrev-2268	245	45	commissioner	commissioner	NOUN
inlawrev-2268	245	46	argued	argue	VERB
inlawrev-2268	245	47	in	in	ADP
inlawrev-2268	245	48	six	six	NUM
inlawrev-2268	245	49	seam.*^	seam.*^	PROPN
inlawrev-2268	245	50	arguably	arguably	ADV
inlawrev-2268	245	51	,	,	PUNCT
inlawrev-2268	245	52	a	a	DET
inlawrev-2268	245	53	taxpayer	taxpayer	NOUN
inlawrev-2268	245	54	could	could	AUX
inlawrev-2268	245	55	avoid	avoid	VERB
inlawrev-2268	245	56	the	the	DET
inlawrev-2268	245	57	application	application	NOUN
inlawrev-2268	245	58	of	of	ADP
inlawrev-2268	245	59	section	section	NOUN
inlawrev-2268	245	60	382(a	382(a	PROPN
inlawrev-2268	245	61	)	)	PUNCT
inlawrev-2268	245	62	by	by	ADP
inlawrev-2268	245	63	acquiring	acquire	VERB
inlawrev-2268	245	64	a	a	DET
inlawrev-2268	245	65	loss	loss	NOUN
inlawrev-2268	245	66	corporation	corporation	NOUN
inlawrev-2268	245	67	that	that	PRON
inlawrev-2268	245	68	has	have	VERB
inlawrev-2268	245	69	a	a	DET
inlawrev-2268	245	70	different	different	ADJ
inlawrev-2268	245	71	type	type	NOUN
inlawrev-2268	245	72	of	of	ADP
inlawrev-2268	245	73	business	business	NOUN
inlawrev-2268	245	74	and	and	CCONJ
inlawrev-2268	245	75	by	by	ADP
inlawrev-2268	245	76	maintaining	maintain	VERB
inlawrev-2268	245	77	its	its	PRON
inlawrev-2268	245	78	operations	operation	NOUN
inlawrev-2268	245	79	at	at	ADP
inlawrev-2268	245	80	a	a	DET
inlawrev-2268	245	81	low	low	ADJ
inlawrev-2268	245	82	level	level	NOUN
inlawrev-2268	245	83	for	for	ADP
inlawrev-2268	245	84	two	two	NUM
inlawrev-2268	245	85	years	year	NOUN
inlawrev-2268	245	86	.	.	PUNCT
inlawrev-2268	246	1	*	*	PUNCT
inlawrev-2268	246	2	''	''	PUNCT
inlawrev-2268	246	3	after	after	ADP
inlawrev-2268	246	4	this	this	DET
inlawrev-2268	246	5	period	period	NOUN
inlawrev-2268	246	6	the	the	DET
inlawrev-2268	246	7	acquiring	acquire	VERB
inlawrev-2268	246	8	corporation	corporation	NOUN
inlawrev-2268	246	9	could	could	AUX
inlawrev-2268	246	10	change	change	VERB
inlawrev-2268	246	11	the	the	DET
inlawrev-2268	246	12	loss	loss	NOUN
inlawrev-2268	246	13	corporation	corporation	NOUN
inlawrev-2268	246	14	's	's	PART
inlawrev-2268	246	15	business	business	NOUN
inlawrev-2268	246	16	substantially	substantially	ADV
inlawrev-2268	246	17	and	and	CCONJ
inlawrev-2268	246	18	still	still	ADV
inlawrev-2268	246	19	utilize	utilize	VERB
inlawrev-2268	246	20	the	the	DET
inlawrev-2268	246	21	net	net	ADJ
inlawrev-2268	246	22	operating	operating	NOUN
inlawrev-2268	246	23	loss	loss	NOUN
inlawrev-2268	246	24	carryover	carryover	NOUN
inlawrev-2268	246	25	.	.	PUNCT
inlawrev-2268	247	1	this	this	PRON
inlawrev-2268	247	2	would	would	AUX
inlawrev-2268	247	3	have	have	AUX
inlawrev-2268	247	4	been	be	AUX
inlawrev-2268	247	5	the	the	DET
inlawrev-2268	247	6	situation	situation	NOUN
inlawrev-2268	247	7	in	in	ADP
inlawrev-2268	247	8	six	six	NUM
inlawrev-2268	247	9	seam	seam	NOUN
inlawrev-2268	247	10	in	in	ADP
inlawrev-2268	247	11	the	the	DET
inlawrev-2268	247	12	absence	absence	NOUN
inlawrev-2268	247	13	of	of	ADP
inlawrev-2268	247	14	the	the	DET
inlawrev-2268	247	15	inactive	inactive	ADJ
inlawrev-2268	247	16	period	period	NOUN
inlawrev-2268	247	17	.	.	PUNCT
inlawrev-2268	248	1	however	however	ADV
inlawrev-2268	248	2	,	,	PUNCT
inlawrev-2268	248	3	two	two	NUM
inlawrev-2268	248	4	major	major	ADJ
inlawrev-2268	248	5	problems	problem	NOUN
inlawrev-2268	248	6	are	be	AUX
inlawrev-2268	248	7	involved	involve	VERB
inlawrev-2268	248	8	in	in	ADP
inlawrev-2268	248	9	such	such	DET
inlawrev-2268	248	10	a	a	DET
inlawrev-2268	248	11	scheme	scheme	NOUN
inlawrev-2268	248	12	:	:	PUNCT
inlawrev-2268	248	13	(	(	PUNCT
inlawrev-2268	248	14	1	1	X
inlawrev-2268	248	15	)	)	PUNCT
inlawrev-2268	248	16	the	the	DET
inlawrev-2268	248	17	economic	economic	ADJ
inlawrev-2268	248	18	realities	reality	NOUN
inlawrev-2268	248	19	of	of	ADP
inlawrev-2268	248	20	allowing	allow	VERB
inlawrev-2268	248	21	large	large	ADJ
inlawrev-2268	248	22	capital	capital	NOUN
inlawrev-2268	248	23	investments	investment	NOUN
inlawrev-2268	248	24	to	to	PART
inlawrev-2268	248	25	remain	remain	VERB
inlawrev-2268	248	26	idle	idle	ADJ
inlawrev-2268	248	27	for	for	ADP
inlawrev-2268	248	28	a	a	DET
inlawrev-2268	248	29	two	two	NUM
inlawrev-2268	248	30	year	year	NOUN
inlawrev-2268	248	31	period	period	NOUN
inlawrev-2268	248	32	may	may	AUX
inlawrev-2268	248	33	cost	cost	VERB
inlawrev-2268	248	34	more	more	ADJ
inlawrev-2268	248	35	than	than	ADP
inlawrev-2268	248	36	the	the	DET
inlawrev-2268	248	37	benefits	benefit	NOUN
inlawrev-2268	248	38	derived	derive	VERB
inlawrev-2268	248	39	from	from	ADP
inlawrev-2268	248	40	the	the	DET
inlawrev-2268	248	41	allowable	allowable	ADJ
inlawrev-2268	248	42	net	net	ADJ
inlawrev-2268	248	43	operating	operating	NOUN
inlawrev-2268	248	44	loss	loss	NOUN
inlawrev-2268	248	45	carryovers	carryover	NOUN
inlawrev-2268	248	46	,	,	PUNCT
inlawrev-2268	248	47	*	*	PUNCT
inlawrev-2268	248	48	*	*	PUNCT
inlawrev-2268	248	49	and	and	CCONJ
inlawrev-2268	248	50	(	(	PUNCT
inlawrev-2268	248	51	2	2	NUM
inlawrev-2268	248	52	)	)	PUNCT
inlawrev-2268	248	53	section	section	NOUN
inlawrev-2268	248	54	269	269	NUM
inlawrev-2268	248	55	disallows	disallow	VERB
inlawrev-2268	248	56	any	any	DET
inlawrev-2268	248	57	tax	tax	NOUN
inlawrev-2268	248	58	benefits	benefit	NOUN
inlawrev-2268	248	59	resulting	result	VERB
inlawrev-2268	248	60	from	from	ADP
inlawrev-2268	248	61	an	an	DET
inlawrev-2268	248	62	acquisition	acquisition	NOUN
inlawrev-2268	248	63	if	if	SCONJ
inlawrev-2268	248	64	tax	tax	NOUN
inlawrev-2268	248	65	avoidance	avoidance	NOUN
inlawrev-2268	248	66	was	be	AUX
inlawrev-2268	248	67	the	the	DET
inlawrev-2268	248	68	principal	principal	ADJ
inlawrev-2268	248	69	purpose	purpose	NOUN
inlawrev-2268	248	70	of	of	ADP
inlawrev-2268	248	71	such	such	ADJ
inlawrev-2268	248	72	scheme.*^	scheme.*^	PROPN
inlawrev-2268	248	73	the	the	DET
inlawrev-2268	248	74	underlying	underlie	VERB
inlawrev-2268	248	75	rationale	rationale	NOUN
inlawrev-2268	248	76	of	of	ADP
inlawrev-2268	248	77	the	the	DET
inlawrev-2268	248	78	rule	rule	NOUN
inlawrev-2268	248	79	disallowing	disallow	VERB
inlawrev-2268	248	80	the	the	DET
inlawrev-2268	248	81	net	net	ADJ
inlawrev-2268	248	82	operating	operating	NOUN
inlawrev-2268	248	83	loss	loss	NOUN
inlawrev-2268	248	84	carryover	carryover	NOUN
inlawrev-2268	248	85	deductions	deduction	NOUN
inlawrev-2268	248	86	of	of	ADP
inlawrev-2268	248	87	a	a	DET
inlawrev-2268	248	88	business	business	NOUN
inlawrev-2268	248	89	temporarily	temporarily	ADV
inlawrev-2268	248	90	suspended	suspend	VERB
inlawrev-2268	248	91	prior	prior	ADV
inlawrev-2268	248	92	to	to	ADP
inlawrev-2268	248	93	a	a	DET
inlawrev-2268	248	94	change	change	NOUN
inlawrev-2268	248	95	in	in	ADP
inlawrev-2268	248	96	ownership	ownership	NOUN
inlawrev-2268	248	97	has	have	AUX
inlawrev-2268	248	98	been	be	AUX
inlawrev-2268	248	99	addressed	address	VERB
inlawrev-2268	248	100	by	by	ADP
inlawrev-2268	248	101	many	many	ADJ
inlawrev-2268	248	102	courts	court	NOUN
inlawrev-2268	248	103	.	.	PUNCT
inlawrev-2268	249	1	*	*	PUNCT
inlawrev-2268	249	2	*	*	PUNCT
inlawrev-2268	249	3	profits	profit	NOUN
inlawrev-2268	249	4	arising	arise	VERB
inlawrev-2268	249	5	from	from	ADP
inlawrev-2268	249	6	revived	revived	ADJ
inlawrev-2268	249	7	operations	operation	NOUN
inlawrev-2268	249	8	do	do	AUX
inlawrev-2268	249	9	not	not	PART
inlawrev-2268	249	10	fall	fall	VERB
inlawrev-2268	249	11	within	within	ADP
inlawrev-2268	249	12	the	the	DET
inlawrev-2268	249	13	same	same	ADJ
inlawrev-2268	249	14	accounting	accounting	NOUN
inlawrev-2268	249	15	period	period	NOUN
inlawrev-2268	249	16	as	as	ADP
inlawrev-2268	249	17	losses	loss	NOUN
inlawrev-2268	249	18	attributable	attributable	ADJ
inlawrev-2268	249	19	to	to	ADP
inlawrev-2268	249	20	the	the	DET
inlawrev-2268	249	21	pre	pre	ADJ
inlawrev-2268	249	22	-	-	ADJ
inlawrev-2268	249	23	revival	revival	ADJ
inlawrev-2268	249	24	business	business	NOUN
inlawrev-2268	249	25	.	.	PUNCT
inlawrev-2268	250	1	furthermore	furthermore	ADV
inlawrev-2268	250	2	,	,	PUNCT
inlawrev-2268	250	3	even	even	ADV
inlawrev-2268	250	4	if	if	SCONJ
inlawrev-2268	250	5	customers	customer	NOUN
inlawrev-2268	250	6	,	,	PUNCT
inlawrev-2268	250	7	employees	employee	NOUN
inlawrev-2268	250	8	,	,	PUNCT
inlawrev-2268	250	9	product	product	NOUN
inlawrev-2268	250	10	,	,	PUNCT
inlawrev-2268	250	11	and	and	CCONJ
inlawrev-2268	250	12	location	location	NOUN
inlawrev-2268	250	13	remain	remain	VERB
inlawrev-2268	250	14	the	the	DET
inlawrev-2268	250	15	same	same	ADJ
inlawrev-2268	250	16	,	,	PUNCT
inlawrev-2268	250	17	there	there	PRON
inlawrev-2268	250	18	is	be	VERB
inlawrev-2268	250	19	still	still	ADV
inlawrev-2268	250	20	a	a	DET
inlawrev-2268	250	21	new	new	ADJ
inlawrev-2268	250	22	endeavor	endeavor	NOUN
inlawrev-2268	250	23	.	.	PUNCT
inlawrev-2268	251	1	"	"	PUNCT
inlawrev-2268	251	2	in	in	ADP
inlawrev-2268	251	3	effect	effect	NOUN
inlawrev-2268	251	4	,	,	PUNCT
inlawrev-2268	251	5	[	[	X
inlawrev-2268	251	6	the	the	DET
inlawrev-2268	251	7	"	"	PUNCT
inlawrev-2268	251	8	i.r.c	i.r.c	NOUN
inlawrev-2268	251	9	.	.	PUNCT
inlawrev-2268	252	1	§	§	PROPN
inlawrev-2268	252	2	382(a)(l)(a)(i).(ii	382(a)(l)(a)(i).(ii	NUM
inlawrev-2268	252	3	)	)	PUNCT
inlawrev-2268	252	4	(	(	PUNCT
inlawrev-2268	252	5	1954	1954	NUM
inlawrev-2268	252	6	)	)	PUNCT
inlawrev-2268	252	7	(	(	PUNCT
inlawrev-2268	252	8	amended	amend	VERB
inlawrev-2268	252	9	1976	1976	NUM
inlawrev-2268	252	10	)	)	PUNCT
inlawrev-2268	252	11	.	.	PUNCT
inlawrev-2268	253	1	"	"	PUNCT
inlawrev-2268	253	2	note	note	VERB
inlawrev-2268	253	3	that	that	SCONJ
inlawrev-2268	253	4	the	the	DET
inlawrev-2268	253	5	tax	tax	NOUN
inlawrev-2268	253	6	reform	reform	NOUN
inlawrev-2268	253	7	act	act	NOUN
inlawrev-2268	253	8	of	of	ADP
inlawrev-2268	253	9	1976	1976	NUM
inlawrev-2268	253	10	,	,	PUNCT
inlawrev-2268	253	11	in	in	ADP
inlawrev-2268	253	12	deleting	delete	VERB
inlawrev-2268	253	13	the	the	DET
inlawrev-2268	253	14	continuity	continuity	NOUN
inlawrev-2268	253	15	of	of	ADP
inlawrev-2268	253	16	business	business	NOUN
inlawrev-2268	253	17	test	test	NOUN
inlawrev-2268	253	18	and	and	CCONJ
inlawrev-2268	253	19	requiring	require	VERB
inlawrev-2268	253	20	only	only	ADV
inlawrev-2268	253	21	a	a	DET
inlawrev-2268	253	22	continuity	continuity	NOUN
inlawrev-2268	253	23	of	of	ADP
inlawrev-2268	253	24	ownership	ownership	NOUN
inlawrev-2268	253	25	test	test	NOUN
inlawrev-2268	253	26	(	(	PUNCT
inlawrev-2268	253	27	sixty	sixty	NUM
inlawrev-2268	253	28	percentage	percentage	NOUN
inlawrev-2268	253	29	points	point	NOUN
inlawrev-2268	253	30	)	)	PUNCT
inlawrev-2268	253	31	,	,	PUNCT
inlawrev-2268	253	32	utilizes	utilize	VERB
inlawrev-2268	253	33	a	a	DET
inlawrev-2268	253	34	three	three	NUM
inlawrev-2268	253	35	year	year	NOUN
inlawrev-2268	253	36	period	period	NOUN
inlawrev-2268	253	37	in	in	ADP
inlawrev-2268	253	38	which	which	PRON
inlawrev-2268	253	39	stock	stock	NOUN
inlawrev-2268	253	40	is	be	AUX
inlawrev-2268	253	41	purchased	purchase	VERB
inlawrev-2268	253	42	or	or	CCONJ
inlawrev-2268	253	43	exchanged	exchange	VERB
inlawrev-2268	253	44	as	as	SCONJ
inlawrev-2268	253	45	opposed	oppose	VERB
inlawrev-2268	253	46	to	to	ADP
inlawrev-2268	253	47	the	the	DET
inlawrev-2268	253	48	aforementioned	aforementioned	ADJ
inlawrev-2268	253	49	two	two	NUM
inlawrev-2268	253	50	year	year	NOUN
inlawrev-2268	253	51	limit	limit	NOUN
inlawrev-2268	253	52	.	.	PUNCT
inlawrev-2268	254	1	see	see	VERB
inlawrev-2268	254	2	note	note	NOUN
inlawrev-2268	254	3	13	13	NUM
inlawrev-2268	254	4	suprcu	suprcu	NOUN
inlawrev-2268	254	5	therefore	therefore	ADV
inlawrev-2268	254	6	,	,	PUNCT
inlawrev-2268	254	7	under	under	ADP
inlawrev-2268	254	8	the	the	DET
inlawrev-2268	254	9	new	new	ADJ
inlawrev-2268	254	10	law	law	NOUN
inlawrev-2268	254	11	,	,	PUNCT
inlawrev-2268	254	12	one	one	PRON
inlawrev-2268	254	13	could	could	AUX
inlawrev-2268	254	14	possibly	possibly	ADV
inlawrev-2268	254	15	avoid	avoid	VERB
inlawrev-2268	254	16	the	the	DET
inlawrev-2268	254	17	invocation	invocation	NOUN
inlawrev-2268	254	18	of	of	ADP
inlawrev-2268	254	19	the	the	DET
inlawrev-2268	254	20	sixty	sixty	NUM
inlawrev-2268	254	21	percentage	percentage	NOUN
inlawrev-2268	254	22	points	point	NOUN
inlawrev-2268	254	23	ownership	ownership	NOUN
inlawrev-2268	254	24	barrier	barrier	NOUN
inlawrev-2268	254	25	by	by	ADP
inlawrev-2268	254	26	spreading	spread	VERB
inlawrev-2268	254	27	the	the	DET
inlawrev-2268	254	28	purchase	purchase	NOUN
inlawrev-2268	254	29	agreement	agreement	NOUN
inlawrev-2268	254	30	over	over	ADP
inlawrev-2268	254	31	a	a	DET
inlawrev-2268	254	32	period	period	NOUN
inlawrev-2268	254	33	greater	great	ADJ
inlawrev-2268	254	34	than	than	ADP
inlawrev-2268	254	35	three	three	NUM
inlawrev-2268	254	36	years	year	NOUN
inlawrev-2268	254	37	.	.	PUNCT
inlawrev-2268	255	1	however	however	ADV
inlawrev-2268	255	2	,	,	PUNCT
inlawrev-2268	255	3	if	if	SCONJ
inlawrev-2268	255	4	the	the	DET
inlawrev-2268	255	5	principal	principal	ADJ
inlawrev-2268	255	6	purpose	purpose	NOUN
inlawrev-2268	255	7	of	of	ADP
inlawrev-2268	255	8	this	this	DET
inlawrev-2268	255	9	transaction	transaction	NOUN
inlawrev-2268	255	10	was	be	AUX
inlawrev-2268	255	11	tax	tax	NOUN
inlawrev-2268	255	12	avoidance	avoidance	NOUN
inlawrev-2268	255	13	,	,	PUNCT
inlawrev-2268	255	14	then	then	ADV
inlawrev-2268	255	15	§	§	PROPN
inlawrev-2268	255	16	269	269	NUM
inlawrev-2268	255	17	would	would	AUX
inlawrev-2268	255	18	disallow	disallow	VERB
inlawrev-2268	255	19	related	related	ADJ
inlawrev-2268	255	20	deductions	deduction	NOUN
inlawrev-2268	255	21	.	.	PUNCT
inlawrev-2268	256	1	"	"	PUNCT
inlawrev-2268	256	2	that	that	PRON
inlawrev-2268	256	3	is	be	AUX
inlawrev-2268	256	4	,	,	PUNCT
inlawrev-2268	256	5	maintain	maintain	VERB
inlawrev-2268	256	6	the	the	DET
inlawrev-2268	256	7	corporation	corporation	NOUN
inlawrev-2268	256	8	's	's	PART
inlawrev-2268	256	9	operations	operation	NOUN
inlawrev-2268	256	10	at	at	ADP
inlawrev-2268	256	11	a	a	DET
inlawrev-2268	256	12	level	level	NOUN
inlawrev-2268	256	13	that	that	PRON
inlawrev-2268	256	14	would	would	AUX
inlawrev-2268	256	15	not	not	PART
inlawrev-2268	256	16	constitute	constitute	VERB
inlawrev-2268	256	17	what	what	PRON
inlawrev-2268	256	18	treas	trea	NOUN
inlawrev-2268	256	19	.	.	PUNCT
inlawrev-2268	257	1	reg	reg	PROPN
inlawrev-2268	257	2	.	.	PUNCT
inlawrev-2268	258	1	§	§	PROPN
inlawrev-2268	258	2	1.382(a)-l(h)(6	1.382(a)-l(h)(6	NUM
inlawrev-2268	258	3	)	)	PUNCT
inlawrev-2268	258	4	(	(	PUNCT
inlawrev-2268	258	5	1962	1962	NUM
inlawrev-2268	258	6	)	)	PUNCT
inlawrev-2268	258	7	defines	define	NOUN
inlawrev-2268	258	8	as	as	ADP
inlawrev-2268	258	9	an	an	DET
inlawrev-2268	258	10	"	"	PUNCT
inlawrev-2268	258	11	inactive	inactive	ADJ
inlawrev-2268	258	12	"	"	PUNCT
inlawrev-2268	258	13	level	level	NOUN
inlawrev-2268	258	14	of	of	ADP
inlawrev-2268	258	15	operation	operation	NOUN
inlawrev-2268	258	16	.	.	PUNCT
inlawrev-2268	259	1	"	"	PUNCT
inlawrev-2268	259	2	see	see	VERB
inlawrev-2268	259	3	mcgaffey	mcgaffey	NOUN
inlawrev-2268	259	4	,	,	PUNCT
inlawrev-2268	259	5	utilization	utilization	NOUN
inlawrev-2268	259	6	of	of	ADP
inlawrev-2268	259	7	net	net	ADJ
inlawrev-2268	259	8	operating	operating	NOUN
inlawrev-2268	259	9	losses	loss	NOUN
inlawrev-2268	259	10	,	,	PUNCT
inlawrev-2268	259	11	51	51	NUM
inlawrev-2268	259	12	taxes	taxis	NOUN
inlawrev-2268	259	13	613	613	NUM
inlawrev-2268	259	14	,	,	PUNCT
inlawrev-2268	259	15	616	616	NUM
inlawrev-2268	259	16	(	(	PUNCT
inlawrev-2268	259	17	1973	1973	NUM
inlawrev-2268	259	18	)	)	PUNCT
inlawrev-2268	259	19	.	.	PUNCT
inlawrev-2268	260	1	"	"	PUNCT
inlawrev-2268	260	2	the	the	DET
inlawrev-2268	260	3	relatively	relatively	ADV
inlawrev-2268	260	4	short	short	ADJ
inlawrev-2268	260	5	period	period	NOUN
inlawrev-2268	260	6	of	of	ADP
inlawrev-2268	260	7	a	a	DET
inlawrev-2268	260	8	year	year	NOUN
inlawrev-2268	260	9	and	and	CCONJ
inlawrev-2268	260	10	a	a	DET
inlawrev-2268	260	11	fraction	fraction	NOUN
inlawrev-2268	260	12	can	can	AUX
inlawrev-2268	260	13	be	be	AUX
inlawrev-2268	260	14	justified	justify	VERB
inlawrev-2268	260	15	on	on	ADP
inlawrev-2268	260	16	the	the	DET
inlawrev-2268	260	17	ground	ground	NOUN
inlawrev-2268	260	18	that	that	SCONJ
inlawrev-2268	260	19	it	it	PRON
inlawrev-2268	260	20	is	be	AUX
inlawrev-2268	260	21	unlikely	unlikely	ADJ
inlawrev-2268	260	22	that	that	SCONJ
inlawrev-2268	260	23	the	the	DET
inlawrev-2268	260	24	operation	operation	NOUN
inlawrev-2268	260	25	will	will	AUX
inlawrev-2268	260	26	be	be	AUX
inlawrev-2268	260	27	continued	continue	VERB
inlawrev-2268	260	28	this	this	DET
inlawrev-2268	260	29	length	length	NOUN
inlawrev-2268	260	30	of	of	ADP
inlawrev-2268	260	31	time	time	NOUN
inlawrev-2268	260	32	if	if	SCONJ
inlawrev-2268	260	33	the	the	DET
inlawrev-2268	260	34	tax	tax	NOUN
inlawrev-2268	260	35	avoidance	avoidance	NOUN
inlawrev-2268	260	36	is	be	AUX
inlawrev-2268	260	37	the	the	DET
inlawrev-2268	260	38	sole	sole	ADJ
inlawrev-2268	260	39	reason	reason	NOUN
inlawrev-2268	260	40	for	for	ADP
inlawrev-2268	260	41	the	the	DET
inlawrev-2268	260	42	acquisition	acquisition	NOUN
inlawrev-2268	260	43	.	.	PUNCT
inlawrev-2268	260	44	"	"	PUNCT
inlawrev-2268	261	1	i	i	PRON
inlawrev-2268	261	2	d.	d.	PROPN
inlawrev-2268	261	3	"	"	PUNCT
inlawrev-2268	261	4	i.r.c	i.r.c	NOUN
inlawrev-2268	261	5	.	.	PUNCT
inlawrev-2268	262	1	§	§	PROPN
inlawrev-2268	262	2	269(a	269(a	PROPN
inlawrev-2268	262	3	)	)	PUNCT
inlawrev-2268	262	4	.	.	PUNCT
inlawrev-2268	263	1	"	"	PUNCT
inlawrev-2268	263	2	see	see	VERB
inlawrev-2268	263	3	,	,	PUNCT
inlawrev-2268	263	4	e.g.	e.g.	ADV
inlawrev-2268	263	5	,	,	PUNCT
inlawrev-2268	263	6	s.f.h	s.f.h	PROPN
inlawrev-2268	263	7	.	.	PROPN
inlawrev-2268	263	8	,	,	PUNCT
inlawrev-2268	263	9	inc	inc	PROPN
inlawrev-2268	263	10	.	.	PROPN
inlawrev-2268	264	1	v.	v.	PROPN
inlawrev-2268	264	2	comm'r	comm'r	PROPN
inlawrev-2268	264	3	,	,	PUNCT
inlawrev-2268	264	4	444	444	NUM
inlawrev-2268	264	5	f.2d	f.2d	NOUN
inlawrev-2268	264	6	139	139	NUM
inlawrev-2268	264	7	(	(	PUNCT
inlawrev-2268	264	8	3d	3d	NUM
inlawrev-2268	264	9	cir	cir	NOUN
inlawrev-2268	264	10	.	.	PROPN
inlawrev-2268	264	11	1971	1971	NUM
inlawrev-2268	264	12	)	)	PUNCT
inlawrev-2268	264	13	.	.	PUNCT
inlawrev-2268	265	1	1977	1977	NUM
inlawrev-2268	265	2	]	]	PUNCT
inlawrev-2268	265	3	corporate	corporate	ADJ
inlawrev-2268	265	4	transactions	transaction	NOUN
inlawrev-2268	265	5	991	991	NUM
inlawrev-2268	265	6	business	business	NOUN
inlawrev-2268	265	7	]	]	PUNCT
inlawrev-2268	265	8	has	have	AUX
inlawrev-2268	265	9	taken	take	VERB
inlawrev-2268	265	10	its	its	PRON
inlawrev-2268	265	11	losses	loss	NOUN
inlawrev-2268	265	12	,	,	PUNCT
inlawrev-2268	265	13	given	give	VERB
inlawrev-2268	265	14	up	up	ADP
inlawrev-2268	265	15	,	,	PUNCT
inlawrev-2268	265	16	had	have	VERB
inlawrev-2268	265	17	a	a	DET
inlawrev-2268	265	18	change	change	NOUN
inlawrev-2268	265	19	of	of	ADP
inlawrev-2268	265	20	mind	mind	NOUN
inlawrev-2268	265	21	,	,	PUNCT
inlawrev-2268	265	22	and	and	CCONJ
inlawrev-2268	265	23	begun	begin	VERB
inlawrev-2268	265	24	afresh	afresh	NOUN
inlawrev-2268	265	25	.	.	PUNCT
inlawrev-2268	266	1	"*^	"*^	NOUN
inlawrev-2268	266	2	as	as	SCONJ
inlawrev-2268	266	3	previously	previously	ADV
inlawrev-2268	266	4	mentioned	mention	VERB
inlawrev-2268	266	5	,	,	PUNCT
inlawrev-2268	266	6	these	these	DET
inlawrev-2268	266	7	suspension	suspension	NOUN
inlawrev-2268	266	8	situations	situation	NOUN
inlawrev-2268	266	9	must	must	AUX
inlawrev-2268	266	10	be	be	AUX
inlawrev-2268	266	11	distinguished	distinguish	VERB
inlawrev-2268	266	12	from	from	ADP
inlawrev-2268	266	13	those	those	DET
inlawrev-2268	266	14	cases	case	NOUN
inlawrev-2268	266	15	in	in	ADP
inlawrev-2268	266	16	which	which	PRON
inlawrev-2268	266	17	economic	economic	ADJ
inlawrev-2268	266	18	conditions	condition	NOUN
inlawrev-2268	266	19	alone	alone	ADV
inlawrev-2268	266	20	require	require	VERB
inlawrev-2268	266	21	a	a	DET
inlawrev-2268	266	22	slowdown	slowdown	NOUN
inlawrev-2268	266	23	of	of	ADP
inlawrev-2268	266	24	operations	operation	NOUN
inlawrev-2268	266	25	and	and	CCONJ
inlawrev-2268	266	26	there	there	PRON
inlawrev-2268	266	27	is	be	VERB
inlawrev-2268	266	28	no	no	DET
inlawrev-2268	266	29	intent	intent	NOUN
inlawrev-2268	266	30	to	to	PART
inlawrev-2268	266	31	wind	wind	VERB
inlawrev-2268	266	32	up	up	ADP
inlawrev-2268	266	33	corporate	corporate	ADJ
inlawrev-2268	266	34	affairs	affair	NOUN
inlawrev-2268	266	35	.	.	PUNCT
inlawrev-2268	267	1	*	*	PUNCT
inlawrev-2268	267	2	"	"	PUNCT
inlawrev-2268	267	3	the	the	DET
inlawrev-2268	267	4	court	court	NOUN
inlawrev-2268	267	5	in	in	ADP
inlawrev-2268	267	6	glover	glover	PROPN
inlawrev-2268	267	7	packing	packing	PROPN
inlawrev-2268	267	8	co.	co.	PROPN
inlawrev-2268	267	9	v.	v.	PROPN
inlawrev-2268	267	10	united	united	PROPN
inlawrev-2268	267	11	states	states	PROPN
inlawrev-2268	267	12	*	*	PUNCT
inlawrev-2268	267	13	*	*	PUNCT
inlawrev-2268	267	14	recognized	recognize	VERB
inlawrev-2268	267	15	that	that	SCONJ
inlawrev-2268	267	16	even	even	ADV
inlawrev-2268	267	17	though	though	SCONJ
inlawrev-2268	267	18	a	a	DET
inlawrev-2268	267	19	business	business	NOUN
inlawrev-2268	267	20	is	be	AUX
inlawrev-2268	267	21	temporarily	temporarily	ADV
inlawrev-2268	267	22	suspended	suspend	VERB
inlawrev-2268	267	23	prior	prior	ADV
inlawrev-2268	267	24	to	to	ADP
inlawrev-2268	267	25	a	a	DET
inlawrev-2268	267	26	change	change	NOUN
inlawrev-2268	267	27	in	in	ADP
inlawrev-2268	267	28	ownership	ownership	NOUN
inlawrev-2268	267	29	,	,	PUNCT
inlawrev-2268	267	30	a	a	DET
inlawrev-2268	267	31	suspension	suspension	NOUN
inlawrev-2268	267	32	does	do	AUX
inlawrev-2268	267	33	not	not	PART
inlawrev-2268	267	34	automatically	automatically	ADV
inlawrev-2268	267	35	require	require	VERB
inlawrev-2268	267	36	a	a	DET
inlawrev-2268	267	37	failure	failure	NOUN
inlawrev-2268	267	38	of	of	ADP
inlawrev-2268	267	39	the	the	DET
inlawrev-2268	267	40	"	"	PUNCT
inlawrev-2268	267	41	continuity	continuity	NOUN
inlawrev-2268	267	42	of	of	ADP
inlawrev-2268	267	43	business	business	NOUN
inlawrev-2268	267	44	"	"	PUNCT
inlawrev-2268	267	45	test	test	NOUN
inlawrev-2268	267	46	set	set	VERB
inlawrev-2268	267	47	forth	forth	ADP
inlawrev-2268	267	48	in	in	ADP
inlawrev-2268	267	49	section	section	NOUN
inlawrev-2268	267	50	382	382	NUM
inlawrev-2268	267	51	(	(	PUNCT
inlawrev-2268	267	52	a)(1)(c	a)(1)(c	NUM
inlawrev-2268	267	53	)	)	PUNCT
inlawrev-2268	267	54	.	.	PUNCT
inlawrev-2268	268	1	the	the	DET
inlawrev-2268	268	2	original	original	ADJ
inlawrev-2268	268	3	senate	senate	PROPN
inlawrev-2268	268	4	finance	finance	PROPN
inlawrev-2268	268	5	committee	committee	PROPN
inlawrev-2268	268	6	draft	draft	NOUN
inlawrev-2268	268	7	of	of	ADP
inlawrev-2268	268	8	the	the	DET
inlawrev-2268	268	9	"	"	PUNCT
inlawrev-2268	268	10	continuity	continuity	NOUN
inlawrev-2268	268	11	of	of	ADP
inlawrev-2268	268	12	business	business	NOUN
inlawrev-2268	268	13	"	"	PUNCT
inlawrev-2268	268	14	test	test	NOUN
inlawrev-2268	268	15	required	require	VERB
inlawrev-2268	268	16	that	that	SCONJ
inlawrev-2268	268	17	the	the	DET
inlawrev-2268	268	18	acquired	acquire	VERB
inlawrev-2268	268	19	corporation	corporation	NOUN
inlawrev-2268	268	20	"	"	PUNCT
inlawrev-2268	268	21	carry	carry	VERB
inlawrev-2268	268	22	on	on	ADP
inlawrev-2268	268	23	a	a	DET
inlawrev-2268	268	24	trade	trade	NOUN
inlawrev-2268	268	25	or	or	CCONJ
inlawrev-2268	268	26	business	business	NOUN
inlawrev-2268	268	27	substantially	substantially	ADV
inlawrev-2268	268	28	the	the	DET
inlawrev-2268	268	29	same	same	ADJ
inlawrev-2268	268	30	as	as	SCONJ
inlawrev-2268	268	31	that	that	PRON
inlawrev-2268	268	32	conducted	conduct	VERB
inlawrev-2268	268	33	immediately	immediately	ADV
inlawrev-2268	268	34	before	before	ADP
inlawrev-2268	268	35	any	any	DET
inlawrev-2268	268	36	change	change	NOUN
inlawrev-2268	268	37	in	in	ADP
inlawrev-2268	268	38	the	the	DET
inlawrev-2268	268	39	percentage	percentage	NOUN
inlawrev-2268	268	40	ownership	ownership	NOUN
inlawrev-2268	268	41	.	.	PUNCT
inlawrev-2268	269	1	"*^	"*^	NOUN
inlawrev-2268	269	2	however	however	ADV
inlawrev-2268	269	3	,	,	PUNCT
inlawrev-2268	269	4	the	the	DET
inlawrev-2268	269	5	committee	committee	NOUN
inlawrev-2268	269	6	deleted	delete	VERB
inlawrev-2268	269	7	the	the	DET
inlawrev-2268	269	8	word	word	NOUN
inlawrev-2268	269	9	"	"	PUNCT
inlawrev-2268	269	10	immediately	immediately	ADV
inlawrev-2268	269	11	"	"	PUNCT
inlawrev-2268	269	12	from	from	ADP
inlawrev-2268	269	13	the	the	DET
inlawrev-2268	269	14	final	final	ADJ
inlawrev-2268	269	15	report	report	NOUN
inlawrev-2268	269	16	;	;	PUNCT
inlawrev-2268	269	17	"	"	PUNCT
inlawrev-2268	269	18	therefore	therefore	ADV
inlawrev-2268	269	19	,	,	PUNCT
inlawrev-2268	269	20	an	an	DET
inlawrev-2268	269	21	apparent	apparent	ADJ
inlawrev-2268	269	22	tolerable	tolerable	ADJ
inlawrev-2268	269	23	break	break	NOUN
inlawrev-2268	269	24	in	in	ADP
inlawrev-2268	269	25	the	the	DET
inlawrev-2268	269	26	continuity	continuity	NOUN
inlawrev-2268	269	27	requirement	requirement	NOUN
inlawrev-2268	269	28	exists	exist	VERB
inlawrev-2268	269	29	,	,	PUNCT
inlawrev-2268	269	30	as	as	SCONJ
inlawrev-2268	269	31	illustrated	illustrate	VERB
inlawrev-2268	269	32	by	by	ADP
inlawrev-2268	269	33	the	the	DET
inlawrev-2268	269	34	following	follow	VERB
inlawrev-2268	269	35	treasury	treasury	PROPN
inlawrev-2268	269	36	example	example	NOUN
inlawrev-2268	269	37	.	.	PUNCT
inlawrev-2268	270	1	if	if	SCONJ
inlawrev-2268	270	2	prior	prior	ADV
inlawrev-2268	270	3	to	to	ADP
inlawrev-2268	270	4	the	the	DET
inlawrev-2268	270	5	merger	merger	NOUN
inlawrev-2268	270	6	the	the	DET
inlawrev-2268	270	7	acquired	acquire	VERB
inlawrev-2268	270	8	corporation	corporation	NOUN
inlawrev-2268	270	9	experiences	experience	VERB
inlawrev-2268	270	10	a	a	DET
inlawrev-2268	270	11	devastating	devastating	ADJ
inlawrev-2268	270	12	fire	fire	NOUN
inlawrev-2268	270	13	that	that	PRON
inlawrev-2268	270	14	halts	halt	VERB
inlawrev-2268	270	15	normal	normal	ADJ
inlawrev-2268	270	16	operations	operation	NOUN
inlawrev-2268	270	17	for	for	ADP
inlawrev-2268	270	18	a	a	DET
inlawrev-2268	270	19	temporary	temporary	ADJ
inlawrev-2268	270	20	period	period	NOUN
inlawrev-2268	270	21	preceding	precede	VERB
inlawrev-2268	270	22	the	the	DET
inlawrev-2268	270	23	increase	increase	NOUN
inlawrev-2268	270	24	in	in	ADP
inlawrev-2268	270	25	ownership	ownership	NOUN
inlawrev-2268	270	26	,	,	PUNCT
inlawrev-2268	270	27	this	this	PRON
inlawrev-2268	270	28	,	,	PUNCT
inlawrev-2268	270	29	in	in	ADP
inlawrev-2268	270	30	itself	itself	PRON
inlawrev-2268	270	31	,	,	PUNCT
inlawrev-2268	270	32	does	do	AUX
inlawrev-2268	270	33	not	not	PART
inlawrev-2268	270	34	constitute	constitute	VERB
inlawrev-2268	270	35	a	a	DET
inlawrev-2268	270	36	failure	failure	NOUN
inlawrev-2268	270	37	to	to	PART
inlawrev-2268	270	38	carry	carry	VERB
inlawrev-2268	270	39	on	on	ADP
inlawrev-2268	270	40	substantially	substantially	ADV
inlawrev-2268	270	41	the	the	DET
inlawrev-2268	270	42	same	same	ADJ
inlawrev-2268	270	43	business	business	NOUN
inlawrev-2268	270	44	.	.	PUNCT
inlawrev-2268	270	45	"	"	PUNCT
inlawrev-2268	271	1	in	in	ADP
inlawrev-2268	271	2	contrast	contrast	NOUN
inlawrev-2268	271	3	,	,	PUNCT
inlawrev-2268	271	4	the	the	DET
inlawrev-2268	271	5	taxpayer	taxpayer	NOUN
inlawrev-2268	271	6	in	in	ADP
inlawrev-2268	271	7	glover	glover	PROPN
inlawrev-2268	271	8	allowed	allow	VERB
inlawrev-2268	271	9	his	his	PRON
inlawrev-2268	271	10	meatpacking	meatpacking	NOUN
inlawrev-2268	271	11	facilities	facility	NOUN
inlawrev-2268	271	12	to	to	PART
inlawrev-2268	271	13	remain	remain	VERB
inlawrev-2268	271	14	idle	idle	ADJ
inlawrev-2268	271	15	for	for	ADP
inlawrev-2268	271	16	five	five	NUM
inlawrev-2268	271	17	years	year	NOUN
inlawrev-2268	271	18	prior	prior	ADV
inlawrev-2268	271	19	to	to	ADP
inlawrev-2268	271	20	the	the	DET
inlawrev-2268	271	21	change	change	NOUN
inlawrev-2268	271	22	in	in	ADP
inlawrev-2268	271	23	ownership	ownership	NOUN
inlawrev-2268	271	24	.	.	PUNCT
inlawrev-2268	272	1	therefore	therefore	ADV
inlawrev-2268	272	2	,	,	PUNCT
inlawrev-2268	272	3	the	the	DET
inlawrev-2268	272	4	net	net	ADJ
inlawrev-2268	272	5	operating	operating	NOUN
inlawrev-2268	272	6	loss	loss	NOUN
inlawrev-2268	272	7	carryover	carryover	NOUN
inlawrev-2268	272	8	was	be	AUX
inlawrev-2268	272	9	properly	properly	ADV
inlawrev-2268	272	10	disallowed	disallow	VERB
inlawrev-2268	272	11	in	in	ADP
inlawrev-2268	272	12	accordance	accordance	NOUN
inlawrev-2268	272	13	with	with	ADP
inlawrev-2268	272	14	the	the	DET
inlawrev-2268	272	15	treasury	treasury	NOUN
inlawrev-2268	272	16	's	's	PART
inlawrev-2268	272	17	interpretation	interpretation	NOUN
inlawrev-2268	272	18	of	of	ADP
inlawrev-2268	272	19	section	section	NOUN
inlawrev-2268	272	20	382(a	382(a	PROPN
inlawrev-2268	272	21	)	)	PUNCT
inlawrev-2268	272	22	.	.	PUNCT
inlawrev-2268	272	23	"	"	PUNCT
inlawrev-2268	273	1	d.	d.	PROPN
inlawrev-2268	273	2	continuity	continuity	NOUN
inlawrev-2268	273	3	of	of	ADP
inlawrev-2268	273	4	business	business	NOUN
inlawrev-2268	273	5	involving	involve	VERB
inlawrev-2268	273	6	trading	trading	NOUN
inlawrev-2268	273	7	of	of	ADP
inlawrev-2268	273	8	securities	security	NOUN
inlawrev-2268	273	9	example	example	NOUN
inlawrev-2268	273	10	5	5	NUM
inlawrev-2268	273	11	:	:	PUNCT
inlawrev-2268	274	1	x	x	SYM
inlawrev-2268	274	2	corporation	corporation	NOUN
inlawrev-2268	274	3	,	,	PUNCT
inlawrev-2268	274	4	a	a	DET
inlawrev-2268	274	5	drug	drug	NOUN
inlawrev-2268	274	6	retailer	retailer	NOUN
inlawrev-2268	274	7	,	,	PUNCT
inlawrev-2268	274	8	suffered	suffer	VERB
inlawrev-2268	274	9	heavy	heavy	ADJ
inlawrev-2268	274	10	losses	loss	NOUN
inlawrev-2268	274	11	during	during	ADP
inlawrev-2268	274	12	1971	1971	NUM
inlawrev-2268	274	13	.	.	PUNCT
inlawrev-2268	275	1	1972	1972	NUM
inlawrev-2268	275	2	.	.	PUNCT
inlawrev-2268	276	1	and	and	CCONJ
inlawrev-2268	276	2	1973	1973	NUM
inlawrev-2268	276	3	.	.	PUNCT
inlawrev-2268	277	1	in	in	ADP
inlawrev-2268	277	2	late	late	ADJ
inlawrev-2268	277	3	1973	1973	NUM
inlawrev-2268	277	4	,	,	PUNCT
inlawrev-2268	277	5	x	x	PRON
inlawrev-2268	277	6	discontinued	discontinue	VERB
inlawrev-2268	277	7	its	its	PRON
inlawrev-2268	277	8	drug	drug	NOUN
inlawrev-2268	277	9	retail	retail	ADJ
inlawrev-2268	277	10	business	business	NOUN
inlawrev-2268	277	11	and	and	CCONJ
inlawrev-2268	277	12	used	use	VERB
inlawrev-2268	277	13	the	the	DET
inlawrev-2268	277	14	proceeds	proceed	NOUN
inlawrev-2268	277	15	from	from	ADP
inlawrev-2268	277	16	liquidation	liquidation	NOUN
inlawrev-2268	277	17	to	to	PART
inlawrev-2268	277	18	purchase	purchase	VERB
inlawrev-2268	277	19	united	united	PROPN
inlawrev-2268	277	20	states	states	PROPN
inlawrev-2268	277	21	government	government	NOUN
inlawrev-2268	277	22	securities	security	NOUN
inlawrev-2268	277	23	.	.	PUNCT
inlawrev-2268	278	1	from	from	ADP
inlawrev-2268	278	2	the	the	DET
inlawrev-2268	278	3	trading	trading	NOUN
inlawrev-2268	278	4	of	of	ADP
inlawrev-2268	278	5	these	these	DET
inlawrev-2268	278	6	securities	security	NOUN
inlawrev-2268	278	7	,	,	PUNCT
inlawrev-2268	278	8	x	x	PRON
inlawrev-2268	278	9	realized	realize	VERB
inlawrev-2268	278	10	taxable	taxable	ADJ
inlawrev-2268	278	11	income	income	NOUN
inlawrev-2268	278	12	in	in	ADP
inlawrev-2268	278	13	1974	1974	NUM
inlawrev-2268	278	14	and	and	CCONJ
inlawrev-2268	278	15	1975	1975	NUM
inlawrev-2268	278	16	and	and	CCONJ
inlawrev-2268	278	17	applied	apply	VERB
inlawrev-2268	278	18	part	part	NOUN
inlawrev-2268	278	19	of	of	ADP
inlawrev-2268	278	20	its	its	PRON
inlawrev-2268	278	21	net	net	ADJ
inlawrev-2268	278	22	operating	operating	NOUN
inlawrev-2268	278	23	loss	loss	NOUN
inlawrev-2268	278	24	carryover	carryover	NOUN
inlawrev-2268	278	25	deductions	deduction	NOUN
inlawrev-2268	278	26	to	to	ADP
inlawrev-2268	278	27	both	both	DET
inlawrev-2268	278	28	years	year	NOUN
inlawrev-2268	278	29	.	.	PUNCT
inlawrev-2268	279	1	on	on	ADP
inlawrev-2268	279	2	january	january	PROPN
inlawrev-2268	279	3	1	1	NUM
inlawrev-2268	279	4	,	,	PUNCT
inlawrev-2268	279	5	1976	1976	NUM
inlawrev-2268	279	6	,	,	PUNCT
inlawrev-2268	279	7	z	z	NOUN
inlawrev-2268	279	8	investment	investment	NOUN
inlawrev-2268	279	9	corporation	corporation	NOUN
inlawrev-2268	279	10	,	,	PUNCT
inlawrev-2268	279	11	a	a	DET
inlawrev-2268	279	12	brokerage	brokerage	NOUN
inlawrev-2268	279	13	firm	firm	NOUN
inlawrev-2268	279	14	,	,	PUNCT
inlawrev-2268	279	15	purchased	purchase	VERB
inlawrev-2268	279	16	x	x	PUNCT
inlawrev-2268	279	17	corporation	corporation	NOUN
inlawrev-2268	279	18	and	and	CCONJ
inlawrev-2268	279	19	continued	continue	VERB
inlawrev-2268	279	20	its	its	PRON
inlawrev-2268	279	21	business	business	NOUN
inlawrev-2268	279	22	investments	investment	NOUN
inlawrev-2268	279	23	.	.	PUNCT
inlawrev-2268	280	1	issue	issue	NOUN
inlawrev-2268	280	2	:	:	PUNCT
inlawrev-2268	280	3	can	can	AUX
inlawrev-2268	280	4	z	z	NOUN
inlawrev-2268	280	5	investment	investment	NOUN
inlawrev-2268	280	6	corporation	corporation	NOUN
inlawrev-2268	280	7	utilize	utilize	VERB
inlawrev-2268	280	8	x	x	NOUN
inlawrev-2268	280	9	's	's	PART
inlawrev-2268	280	10	net	net	ADJ
inlawrev-2268	280	11	opera"coast	opera"coast	NOUN
inlawrev-2268	280	12	quality	quality	NOUN
inlawrev-2268	280	13	constr	constr	NOUN
inlawrev-2268	280	14	.	.	PUNCT
inlawrev-2268	281	1	corp	corp	PROPN
inlawrev-2268	281	2	.	.	PROPN
inlawrev-2268	281	3	v.	v.	PROPN
inlawrev-2268	281	4	united	united	PROPN
inlawrev-2268	281	5	stetes	stetes	PROPN
inlawrev-2268	281	6	,	,	PUNCT
inlawrev-2268	281	7	463	463	NUM
inlawrev-2268	281	8	f.2d	f.2d	NOUN
inlawrev-2268	281	9	503	503	NUM
inlawrev-2268	281	10	,	,	PUNCT
inlawrev-2268	281	11	510	510	NUM
inlawrev-2268	281	12	(	(	PUNCT
inlawrev-2268	281	13	5th	5th	ADJ
inlawrev-2268	281	14	cir	cir	NOUN
inlawrev-2268	281	15	.	.	PROPN
inlawrev-2268	281	16	1972	1972	NUM
inlawrev-2268	281	17	)	)	PUNCT
inlawrev-2268	281	18	.	.	PUNCT
inlawrev-2268	282	1	*	*	PUNCT
inlawrev-2268	282	2	*	*	PUNCT
inlawrev-2268	282	3	clarksdale	clarksdale	PROPN
inlawrev-2268	282	4	rubber	rubber	PROPN
inlawrev-2268	282	5	co.	co.	PROPN
inlawrev-2268	282	6	v.	v.	ADP
inlawrev-2268	282	7	comm'r	comm'r	PROPN
inlawrev-2268	282	8	,	,	PUNCT
inlawrev-2268	282	9	45	45	NUM
inlawrev-2268	282	10	t.c	t.c	PROPN
inlawrev-2268	282	11	.	.	PROPN
inlawrev-2268	282	12	234	234	NUM
inlawrev-2268	282	13	(	(	PUNCT
inlawrev-2268	282	14	1965	1965	NUM
inlawrev-2268	282	15	)	)	PUNCT
inlawrev-2268	282	16	.	.	PUNCT
inlawrev-2268	283	1	•328	•328	PROPN
inlawrev-2268	283	2	f.2d	f.2d	X
inlawrev-2268	283	3	342	342	NUM
inlawrev-2268	283	4	(	(	PUNCT
inlawrev-2268	283	5	ct	ct	PROPN
inlawrev-2268	283	6	.	.	PROPN
inlawrev-2268	283	7	ci	ci	PROPN
inlawrev-2268	283	8	.	.	PROPN
inlawrev-2268	283	9	1964	1964	NUM
inlawrev-2268	283	10	)	)	PUNCT
inlawrev-2268	283	11	.	.	PUNCT
inlawrev-2268	283	12	'	'	PUNCT
inlawrev-2268	284	1	"	"	PUNCT
inlawrev-2268	284	2	m	m	VERB
inlawrev-2268	284	3	at	at	ADP
inlawrev-2268	284	4	348	348	NUM
inlawrev-2268	284	5	(	(	PUNCT
inlawrev-2268	284	6	emphasis	emphasis	NOUN
inlawrev-2268	284	7	added	add	VERB
inlawrev-2268	284	8	)	)	PUNCT
inlawrev-2268	284	9	.	.	PUNCT
inlawrev-2268	285	1	"	"	PUNCT
inlawrev-2268	285	2	m	m	VERB
inlawrev-2268	285	3	"	"	PUNCT
inlawrev-2268	285	4	treas	treas	X
inlawrev-2268	285	5	.	.	PUNCT
inlawrev-2268	285	6	reg	reg	PROPN
inlawrev-2268	285	7	.	.	PUNCT
inlawrev-2268	286	1	§	§	PROPN
inlawrev-2268	286	2	1.382(a)-(hk6	1.382(a)-(hk6	NUM
inlawrev-2268	286	3	)	)	PUNCT
inlawrev-2268	286	4	,	,	PUNCT
inlawrev-2268	286	5	example	example	NOUN
inlawrev-2268	286	6	2	2	NUM
inlawrev-2268	286	7	(	(	PUNCT
inlawrev-2268	286	8	1962	1962	NUM
inlawrev-2268	286	9	)	)	PUNCT
inlawrev-2268	286	10	.	.	PUNCT
inlawrev-2268	287	1	"	"	PUNCT
inlawrev-2268	287	2	sec	sec	PROPN
inlawrev-2268	287	3	auo	auo	PROPN
inlawrev-2268	287	4	united	united	PROPN
inlawrev-2268	287	5	states	states	PROPN
inlawrev-2268	287	6	v.	v.	ADP
inlawrev-2268	287	7	fenix	fenix	PROPN
inlawrev-2268	287	8	&	&	CCONJ
inlawrev-2268	287	9	scisson	scisson	PROPN
inlawrev-2268	287	10	,	,	PUNCT
inlawrev-2268	287	11	inc	inc	PROPN
inlawrev-2268	287	12	.	.	PROPN
inlawrev-2268	287	13	,	,	PUNCT
inlawrev-2268	287	14	360	360	NUM
inlawrev-2268	287	15	f.2d	f.2d	NUM
inlawrev-2268	287	16	260	260	NUM
inlawrev-2268	287	17	(	(	PUNCT
inlawrev-2268	287	18	10th	10th	ADJ
inlawrev-2268	287	19	cir	cir	NOUN
inlawrev-2268	287	20	.	.	PROPN
inlawrev-2268	287	21	1966	1966	NUM
inlawrev-2268	287	22	)	)	PUNCT
inlawrev-2268	287	23	.	.	PUNCT
inlawrev-2268	288	1	992	992	NUM
inlawrev-2268	288	2	indiana	indiana	PROPN
inlawrev-2268	288	3	lawreview	lawreview	PROPN
inlawrev-2268	289	1	[	[	X
inlawrev-2268	289	2	vol	vol	NOUN
inlawrev-2268	289	3	.	.	NOUN
inlawrev-2268	289	4	10:979	10:979	NUM
inlawrev-2268	289	5	ting	ting	NOUN
inlawrev-2268	289	6	loss	loss	NOUN
inlawrev-2268	289	7	carryovers	carryover	NOUN
inlawrev-2268	289	8	against	against	ADP
inlawrev-2268	289	9	the	the	DET
inlawrev-2268	289	10	combined	combine	VERB
inlawrev-2268	289	11	income	income	NOUN
inlawrev-2268	289	12	of	of	ADP
inlawrev-2268	289	13	z	z	PROPN
inlawrev-2268	289	14	and	and	CCONJ
inlawrev-2268	289	15	x	x	PROPN
inlawrev-2268	289	16	for	for	ADP
inlawrev-2268	289	17	the	the	DET
inlawrev-2268	289	18	year	year	NOUN
inlawrev-2268	289	19	ending	end	VERB
inlawrev-2268	289	20	december	december	PROPN
inlawrev-2268	289	21	31	31	NUM
inlawrev-2268	289	22	,	,	PUNCT
inlawrev-2268	289	23	1976	1976	NUM
inlawrev-2268	289	24	?	?	PUNCT
inlawrev-2268	290	1	excel	excel	PROPN
inlawrev-2268	290	2	corp	corp	PROPN
inlawrev-2268	290	3	.	.	PROPN
inlawrev-2268	291	1	v.	v.	PROPN
inlawrev-2268	291	2	united	united	PROPN
inlawrev-2268	291	3	states^	states^	PROPN
inlawrev-2268	291	4	reaffirmed	reaffirm	VERB
inlawrev-2268	291	5	maxwell	maxwell	PROPN
inlawrev-2268	291	6	hardware	hardware	PROPN
inlawrev-2268	291	7	,	,	PUNCT
inlawrev-2268	291	8	which	which	PRON
inlawrev-2268	291	9	had	have	AUX
inlawrev-2268	291	10	held	hold	VERB
inlawrev-2268	291	11	that	that	SCONJ
inlawrev-2268	291	12	loss	loss	NOUN
inlawrev-2268	291	13	-	-	PUNCT
inlawrev-2268	291	14	producing	produce	VERB
inlawrev-2268	291	15	businesses	business	NOUN
inlawrev-2268	291	16	need	need	AUX
inlawrev-2268	291	17	not	not	PART
inlawrev-2268	291	18	be	be	AUX
inlawrev-2268	291	19	continued	continue	VERB
inlawrev-2268	291	20	,	,	PUNCT
inlawrev-2268	291	21	nor	nor	CCONJ
inlawrev-2268	291	22	must	must	AUX
inlawrev-2268	291	23	the	the	DET
inlawrev-2268	291	24	net	net	ADJ
inlawrev-2268	291	25	operating	operating	NOUN
inlawrev-2268	291	26	loss	loss	NOUN
inlawrev-2268	291	27	carryover	carryover	NOUN
inlawrev-2268	291	28	offset	offset	VERB
inlawrev-2268	291	29	the	the	DET
inlawrev-2268	291	30	taxable	taxable	ADJ
inlawrev-2268	291	31	income	income	NOUN
inlawrev-2268	291	32	produced	produce	VERB
inlawrev-2268	291	33	by	by	ADP
inlawrev-2268	291	34	the	the	DET
inlawrev-2268	291	35	loss	loss	NOUN
inlawrev-2268	291	36	-	-	PUNCT
inlawrev-2268	291	37	incurring	incur	VERB
inlawrev-2268	291	38	business	business	NOUN
inlawrev-2268	291	39	as	as	ADV
inlawrev-2268	291	40	long	long	ADV
inlawrev-2268	291	41	as	as	SCONJ
inlawrev-2268	291	42	the	the	DET
inlawrev-2268	291	43	surviving	survive	VERB
inlawrev-2268	291	44	corporation	corporation	NOUN
inlawrev-2268	291	45	continues	continue	VERB
inlawrev-2268	291	46	to	to	PART
inlawrev-2268	291	47	carry	carry	VERB
inlawrev-2268	291	48	on	on	ADP
inlawrev-2268	291	49	substantially	substantially	ADV
inlawrev-2268	291	50	the	the	DET
inlawrev-2268	291	51	same	same	ADJ
inlawrev-2268	291	52	business	business	NOUN
inlawrev-2268	291	53	.	.	PUNCT
inlawrev-2268	292	1	"	"	PUNCT
inlawrev-2268	292	2	*	*	PUNCT
inlawrev-2268	292	3	®	®	NOUN
inlawrev-2268	292	4	in	in	ADP
inlawrev-2268	292	5	excel	excel	NOUN
inlawrev-2268	292	6	,	,	PUNCT
inlawrev-2268	292	7	the	the	DET
inlawrev-2268	292	8	taxpayer	taxpayer	NOUN
inlawrev-2268	292	9	,	,	PUNCT
inlawrev-2268	292	10	who	who	PRON
inlawrev-2268	292	11	was	be	AUX
inlawrev-2268	292	12	in	in	ADP
inlawrev-2268	292	13	the	the	DET
inlawrev-2268	292	14	investment	investment	NOUN
inlawrev-2268	292	15	business	business	NOUN
inlawrev-2268	292	16	,	,	PUNCT
inlawrev-2268	292	17	purchased	purchase	VERB
inlawrev-2268	292	18	a	a	DET
inlawrev-2268	292	19	newly	newly	ADV
inlawrev-2268	292	20	-	-	PUNCT
inlawrev-2268	292	21	formed	form	VERB
inlawrev-2268	292	22	investment	investment	NOUN
inlawrev-2268	292	23	company	company	NOUN
inlawrev-2268	292	24	that	that	PRON
inlawrev-2268	292	25	previously	previously	ADV
inlawrev-2268	292	26	had	have	AUX
inlawrev-2268	292	27	been	be	AUX
inlawrev-2268	292	28	an	an	DET
inlawrev-2268	292	29	unprofitable	unprofitable	ADJ
inlawrev-2268	292	30	retail	retail	ADJ
inlawrev-2268	292	31	lumber	lumber	NOUN
inlawrev-2268	292	32	company	company	NOUN
inlawrev-2268	292	33	.	.	PUNCT
inlawrev-2268	293	1	because	because	SCONJ
inlawrev-2268	293	2	an	an	DET
inlawrev-2268	293	3	investment	investment	NOUN
inlawrev-2268	293	4	business	business	NOUN
inlawrev-2268	293	5	was	be	AUX
inlawrev-2268	293	6	present	present	ADJ
inlawrev-2268	293	7	prior	prior	ADV
inlawrev-2268	293	8	to	to	ADP
inlawrev-2268	293	9	the	the	DET
inlawrev-2268	293	10	change	change	NOUN
inlawrev-2268	293	11	in	in	ADP
inlawrev-2268	293	12	ownership	ownership	NOUN
inlawrev-2268	293	13	,	,	PUNCT
inlawrev-2268	293	14	the	the	DET
inlawrev-2268	293	15	taxpayer	taxpayer	NOUN
inlawrev-2268	293	16	argued	argue	VERB
inlawrev-2268	293	17	that	that	SCONJ
inlawrev-2268	293	18	the	the	DET
inlawrev-2268	293	19	continuity	continuity	NOUN
inlawrev-2268	293	20	test	test	NOUN
inlawrev-2268	293	21	of	of	ADP
inlawrev-2268	293	22	section	section	NOUN
inlawrev-2268	293	23	382(a	382(a	PROPN
inlawrev-2268	293	24	)	)	PUNCT
inlawrev-2268	293	25	had	have	AUX
inlawrev-2268	293	26	been	be	AUX
inlawrev-2268	293	27	met	meet	VERB
inlawrev-2268	293	28	and	and	CCONJ
inlawrev-2268	293	29	therefore	therefore	ADV
inlawrev-2268	293	30	the	the	DET
inlawrev-2268	293	31	net	net	ADJ
inlawrev-2268	293	32	operating	operating	NOUN
inlawrev-2268	293	33	loss	loss	NOUN
inlawrev-2268	293	34	incurred	incur	VERB
inlawrev-2268	293	35	by	by	ADP
inlawrev-2268	293	36	the	the	DET
inlawrev-2268	293	37	old	old	ADJ
inlawrev-2268	293	38	lumber	lumber	NOUN
inlawrev-2268	293	39	business	business	NOUN
inlawrev-2268	293	40	should	should	AUX
inlawrev-2268	293	41	have	have	AUX
inlawrev-2268	293	42	been	be	AUX
inlawrev-2268	293	43	allowed	allow	VERB
inlawrev-2268	293	44	as	as	ADP
inlawrev-2268	293	45	a	a	DET
inlawrev-2268	293	46	net	net	ADJ
inlawrev-2268	293	47	operating	operating	NOUN
inlawrev-2268	293	48	loss	loss	NOUN
inlawrev-2268	293	49	carryover	carryover	NOUN
inlawrev-2268	293	50	deduction	deduction	NOUN
inlawrev-2268	293	51	.	.	PUNCT
inlawrev-2268	294	1	the	the	DET
inlawrev-2268	294	2	court	court	NOUN
inlawrev-2268	294	3	,	,	PUNCT
inlawrev-2268	294	4	however	however	ADV
inlawrev-2268	294	5	,	,	PUNCT
inlawrev-2268	294	6	relying	rely	VERB
inlawrev-2268	294	7	on	on	ADP
inlawrev-2268	294	8	treasury	treasury	NOUN
inlawrev-2268	294	9	regulation	regulation	NOUN
inlawrev-2268	294	10	§	§	PROPN
inlawrev-2268	294	11	1.382a	1.382a	PROPN
inlawrev-2268	294	12	-	-	PUNCT
inlawrev-2268	294	13	l	l	NOUN
inlawrev-2268	294	14	(	(	PUNCT
inlawrev-2268	294	15	h)(4	h)(4	NUM
inlawrev-2268	294	16	)	)	PUNCT
inlawrev-2268	294	17	,	,	PUNCT
inlawrev-2268	294	18	rejected	reject	VERB
inlawrev-2268	294	19	this	this	DET
inlawrev-2268	294	20	argument	argument	NOUN
inlawrev-2268	294	21	.	.	PUNCT
inlawrev-2268	295	1	this	this	DET
inlawrev-2268	295	2	regulation	regulation	NOUN
inlawrev-2268	295	3	states	state	VERB
inlawrev-2268	295	4	that	that	SCONJ
inlawrev-2268	295	5	the	the	DET
inlawrev-2268	295	6	holding	holding	NOUN
inlawrev-2268	295	7	,	,	PUNCT
inlawrev-2268	295	8	purchase	purchase	NOUN
inlawrev-2268	295	9	,	,	PUNCT
inlawrev-2268	295	10	or	or	CCONJ
inlawrev-2268	295	11	sale	sale	NOUN
inlawrev-2268	295	12	of	of	ADP
inlawrev-2268	295	13	stock	stock	NOUN
inlawrev-2268	295	14	or	or	CCONJ
inlawrev-2268	295	15	securities	security	NOUN
inlawrev-2268	295	16	for	for	ADP
inlawrev-2268	295	17	investment	investment	NOUN
inlawrev-2268	295	18	purposes	purpose	NOUN
inlawrev-2268	295	19	shall	shall	AUX
inlawrev-2268	295	20	not	not	PART
inlawrev-2268	295	21	be	be	AUX
inlawrev-2268	295	22	considered	consider	VERB
inlawrev-2268	295	23	a	a	DET
inlawrev-2268	295	24	trade	trade	NOUN
inlawrev-2268	295	25	or	or	CCONJ
inlawrev-2268	295	26	business	business	NOUN
inlawrev-2268	295	27	unless	unless	SCONJ
inlawrev-2268	295	28	such	such	ADJ
inlawrev-2268	295	29	activities	activity	NOUN
inlawrev-2268	295	30	have	have	AUX
inlawrev-2268	295	31	historically	historically	ADV
inlawrev-2268	295	32	constituted	constitute	VERB
inlawrev-2268	295	33	the	the	DET
inlawrev-2268	295	34	corporation	corporation	NOUN
inlawrev-2268	295	35	's	's	PART
inlawrev-2268	295	36	primary	primary	ADJ
inlawrev-2268	295	37	activities	activity	NOUN
inlawrev-2268	295	38	.	.	PUNCT
inlawrev-2268	296	1	thus	thus	ADV
inlawrev-2268	296	2	,	,	PUNCT
inlawrev-2268	296	3	the	the	DET
inlawrev-2268	296	4	taxpayer	taxpayer	NOUN
inlawrev-2268	296	5	's	's	PART
inlawrev-2268	296	6	claimed	claim	VERB
inlawrev-2268	296	7	investment	investment	NOUN
inlawrev-2268	296	8	activities	activity	NOUN
inlawrev-2268	296	9	prior	prior	ADV
inlawrev-2268	296	10	to	to	ADP
inlawrev-2268	296	11	change	change	NOUN
inlawrev-2268	296	12	in	in	ADP
inlawrev-2268	296	13	ownership	ownership	NOUN
inlawrev-2268	296	14	were	be	AUX
inlawrev-2268	296	15	considered	consider	VERB
inlawrev-2268	296	16	nonexistent	nonexistent	ADJ
inlawrev-2268	296	17	.	.	PUNCT
inlawrev-2268	297	1	the	the	DET
inlawrev-2268	297	2	court	court	NOUN
inlawrev-2268	297	3	concluded	conclude	VERB
inlawrev-2268	297	4	that	that	SCONJ
inlawrev-2268	297	5	retail	retail	ADJ
inlawrev-2268	297	6	lumber	lumber	NOUN
inlawrev-2268	297	7	,	,	PUNCT
inlawrev-2268	297	8	as	as	SCONJ
inlawrev-2268	297	9	compared	compare	VERB
inlawrev-2268	297	10	to	to	ADP
inlawrev-2268	297	11	the	the	DET
inlawrev-2268	297	12	post	post	ADJ
inlawrev-2268	297	13	-	-	ADJ
inlawrev-2268	297	14	ownership	ownership	ADJ
inlawrev-2268	297	15	investment	investment	NOUN
inlawrev-2268	297	16	activities	activity	NOUN
inlawrev-2268	297	17	,	,	PUNCT
inlawrev-2268	297	18	constituted	constitute	VERB
inlawrev-2268	297	19	a	a	DET
inlawrev-2268	297	20	substantial	substantial	ADJ
inlawrev-2268	297	21	change	change	NOUN
inlawrev-2268	297	22	in	in	ADP
inlawrev-2268	297	23	business	business	NOUN
inlawrev-2268	297	24	.	.	PUNCT
inlawrev-2268	298	1	excel	excel	PROPN
inlawrev-2268	298	2	applied	apply	VERB
inlawrev-2268	298	3	treasury	treasury	NOUN
inlawrev-2268	298	4	regulation	regulation	NOUN
inlawrev-2268	298	5	§	§	PROPN
inlawrev-2268	298	6	1.382a	1.382a	PROPN
inlawrev-2268	298	7	-	-	PUNCT
inlawrev-2268	298	8	l(h)(4	l(h)(4	PROPN
inlawrev-2268	298	9	)	)	PUNCT
inlawrev-2268	298	10	even	even	ADV
inlawrev-2268	298	11	though	though	SCONJ
inlawrev-2268	298	12	it	it	PRON
inlawrev-2268	298	13	was	be	AUX
inlawrev-2268	298	14	promulgated	promulgate	VERB
inlawrev-2268	298	15	after	after	ADP
inlawrev-2268	298	16	the	the	DET
inlawrev-2268	298	17	occurrence	occurrence	NOUN
inlawrev-2268	298	18	of	of	ADP
inlawrev-2268	298	19	the	the	DET
inlawrev-2268	298	20	controverted	controvert	VERB
inlawrev-2268	298	21	activity	activity	NOUN
inlawrev-2268	298	22	.	.	PUNCT
inlawrev-2268	299	1	the	the	DET
inlawrev-2268	299	2	court	court	NOUN
inlawrev-2268	299	3	held	hold	VERB
inlawrev-2268	299	4	that	that	SCONJ
inlawrev-2268	299	5	treasury	treasury	PROPN
inlawrev-2268	299	6	regulations	regulation	NOUN
inlawrev-2268	299	7	must	must	AUX
inlawrev-2268	299	8	be	be	AUX
inlawrev-2268	299	9	applied	apply	VERB
inlawrev-2268	299	10	,	,	PUNCT
inlawrev-2268	299	11	even	even	ADV
inlawrev-2268	299	12	retroactively	retroactively	ADV
inlawrev-2268	299	13	,	,	PUNCT
inlawrev-2268	299	14	"	"	PUNCT
inlawrev-2268	299	15	unless	unless	SCONJ
inlawrev-2268	299	16	they	they	PRON
inlawrev-2268	299	17	are	be	AUX
inlawrev-2268	299	18	unreasonable	unreasonable	ADJ
inlawrev-2268	299	19	and	and	CCONJ
inlawrev-2268	299	20	plainly	plainly	ADV
inlawrev-2268	299	21	inconsistent	inconsistent	ADJ
inlawrev-2268	299	22	with	with	ADP
inlawrev-2268	299	23	the	the	DET
inlawrev-2268	299	24	revenue	revenue	NOUN
inlawrev-2268	299	25	statutes	statute	NOUN
inlawrev-2268	299	26	.	.	PUNCT
inlawrev-2268	299	27	.	.	PUNCT
inlawrev-2268	299	28	.	.	PUNCT
inlawrev-2268	299	29	.	.	PUNCT
inlawrev-2268	300	1	"	"	PUNCT
inlawrev-2268	300	2	"	"	PUNCT
inlawrev-2268	300	3	based	base	VERB
inlawrev-2268	300	4	upon	upon	SCONJ
inlawrev-2268	300	5	the	the	DET
inlawrev-2268	300	6	above	above	ADJ
inlawrev-2268	300	7	conclusions	conclusion	NOUN
inlawrev-2268	300	8	,	,	PUNCT
inlawrev-2268	300	9	in	in	ADP
inlawrev-2268	300	10	example	example	NOUN
inlawrev-2268	300	11	5	5	NUM
inlawrev-2268	300	12	,	,	PUNCT
inlawrev-2268	300	13	z	z	NOUN
inlawrev-2268	300	14	investment	investment	NOUN
inlawrev-2268	300	15	corporation	corporation	NOUN
inlawrev-2268	300	16	would	would	AUX
inlawrev-2268	300	17	not	not	PART
inlawrev-2268	300	18	be	be	AUX
inlawrev-2268	300	19	able	able	ADJ
inlawrev-2268	300	20	to	to	PART
inlawrev-2268	300	21	utilize	utilize	VERB
inlawrev-2268	300	22	x	x	X
inlawrev-2268	300	23	's	's	PART
inlawrev-2268	300	24	net	net	ADJ
inlawrev-2268	300	25	operating	operating	NOUN
inlawrev-2268	300	26	loss	loss	NOUN
inlawrev-2268	300	27	.	.	PUNCT
inlawrev-2268	301	1	e.	e.	PROPN
inlawrev-2268	301	2	continuity	continuity	NOUN
inlawrev-2268	301	3	of	of	ADP
inlawrev-2268	301	4	business	business	NOUN
inlawrev-2268	301	5	test	test	NOUN
inlawrev-2268	301	6	—	—	PUNCT
inlawrev-2268	301	7	in	in	ADP
inlawrev-2268	301	8	contemplation	contemplation	NOUN
inlawrev-2268	301	9	of	of	ADP
inlawrev-2268	301	10	an	an	DET
inlawrev-2268	301	11	ownership	ownership	NOUN
inlawrev-2268	301	12	change	change	NOUN
inlawrev-2268	301	13	example	example	NOUN
inlawrev-2268	301	14	6	6	NUM
inlawrev-2268	301	15	:	:	PUNCT
inlawrev-2268	301	16	s	s	VERB
inlawrev-2268	301	17	corporation	corporation	NOUN
inlawrev-2268	301	18	,	,	PUNCT
inlawrev-2268	301	19	a	a	DET
inlawrev-2268	301	20	manufacturer	manufacturer	NOUN
inlawrev-2268	301	21	of	of	ADP
inlawrev-2268	301	22	infants	infant	NOUN
inlawrev-2268	301	23	'	'	PART
inlawrev-2268	301	24	garments	garment	NOUN
inlawrev-2268	301	25	,	,	PUNCT
inlawrev-2268	301	26	suffered	suffer	VERB
inlawrev-2268	301	27	substantial	substantial	ADJ
inlawrev-2268	301	28	net	net	ADJ
inlawrev-2268	301	29	operating	operating	NOUN
inlawrev-2268	301	30	losses	loss	NOUN
inlawrev-2268	301	31	in	in	ADP
inlawrev-2268	301	32	the	the	DET
inlawrev-2268	301	33	last	last	ADJ
inlawrev-2268	301	34	five	five	NUM
inlawrev-2268	301	35	years	year	NOUN
inlawrev-2268	301	36	.	.	PUNCT
inlawrev-2268	302	1	s	s	X
inlawrev-2268	302	2	is	be	AUX
inlawrev-2268	302	3	located	locate	VERB
inlawrev-2268	302	4	in	in	ADP
inlawrev-2268	302	5	a	a	DET
inlawrev-2268	302	6	city	city	NOUN
inlawrev-2268	302	7	which	which	PRON
inlawrev-2268	302	8	has	have	VERB
inlawrev-2268	302	9	many	many	ADJ
inlawrev-2268	302	10	travel	travel	NOUN
inlawrev-2268	302	11	trailer	trailer	NOUN
inlawrev-2268	302	12	manufacturers	manufacturer	NOUN
inlawrev-2268	302	13	.	.	PUNCT
inlawrev-2268	303	1	in	in	ADP
inlawrev-2268	303	2	1972	1972	NUM
inlawrev-2268	303	3	,	,	PUNCT
inlawrev-2268	303	4	s	s	VERB
inlawrev-2268	303	5	decided	decide	VERB
inlawrev-2268	303	6	to	to	PART
inlawrev-2268	303	7	terminate	terminate	VERB
inlawrev-2268	303	8	its	its	PRON
inlawrev-2268	303	9	in"451	in"451	PRON
inlawrev-2268	303	10	f.2d	f.2d	X
inlawrev-2268	303	11	80	80	NUM
inlawrev-2268	303	12	(	(	PUNCT
inlawrev-2268	303	13	8th	8th	ADJ
inlawrev-2268	303	14	cir	cir	NOUN
inlawrev-2268	303	15	.	.	PROPN
inlawrev-2268	303	16	1971	1971	NUM
inlawrev-2268	303	17	)	)	PUNCT
inlawrev-2268	303	18	.	.	PUNCT
inlawrev-2268	304	1	"	"	PUNCT
inlawrev-2268	304	2	343	343	NUM
inlawrev-2268	304	3	f.2d	f.2d	NOUN
inlawrev-2268	304	4	at	at	ADP
inlawrev-2268	304	5	722	722	NUM
inlawrev-2268	304	6	-	-	SYM
inlawrev-2268	304	7	23	23	NUM
inlawrev-2268	304	8	.	.	PUNCT
inlawrev-2268	305	1	see	see	AUX
inlawrev-2268	305	2	also	also	ADV
inlawrev-2268	305	3	notes	note	VERB
inlawrev-2268	305	4	16	16	NUM
inlawrev-2268	305	5	-	-	SYM
inlawrev-2268	305	6	17	17	NUM
inlawrev-2268	305	7	supra	supra	NOUN
inlawrev-2268	305	8	and	and	CCONJ
inlawrev-2268	305	9	accompanying	accompany	VERB
inlawrev-2268	305	10	text	text	NOUN
inlawrev-2268	305	11	.	.	PUNCT
inlawrev-2268	306	1	however	however	ADV
inlawrev-2268	306	2	,	,	PUNCT
inlawrev-2268	306	3	any	any	DET
inlawrev-2268	306	4	discontinuance	discontinuance	NOUN
inlawrev-2268	306	5	may	may	AUX
inlawrev-2268	306	6	only	only	ADV
inlawrev-2268	306	7	be	be	AUX
inlawrev-2268	306	8	a	a	DET
inlawrev-2268	306	9	"	"	PUNCT
inlawrev-2268	306	10	minor	minor	ADJ
inlawrev-2268	306	11	"	"	PUNCT
inlawrev-2268	306	12	portion	portion	NOUN
inlawrev-2268	306	13	of	of	ADP
inlawrev-2268	306	14	taxpayer	taxpayer	NOUN
inlawrev-2268	306	15	's	's	PART
inlawrev-2268	306	16	business	business	NOUN
inlawrev-2268	306	17	,	,	PUNCT
inlawrev-2268	306	18	as	as	ADP
inlawrev-2268	306	19	examples	example	NOUN
inlawrev-2268	306	20	2	2	NUM
inlawrev-2268	306	21	and	and	CCONJ
inlawrev-2268	306	22	s	s	AUX
inlawrev-2268	306	23	have	have	AUX
inlawrev-2268	306	24	demonstrated	demonstrate	VERB
inlawrev-2268	306	25	.	.	PUNCT
inlawrev-2268	307	1	"	"	PUNCT
inlawrev-2268	307	2	451	451	NUM
inlawrev-2268	307	3	f.2d	f.2d	NOUN
inlawrev-2268	307	4	at	at	ADP
inlawrev-2268	307	5	85	85	NUM
inlawrev-2268	307	6	(	(	PUNCT
inlawrev-2268	307	7	citing	cite	VERB
inlawrev-2268	307	8	commissioner	commissioner	PROPN
inlawrev-2268	307	9	v.	v.	PROPN
inlawrev-2268	307	10	south	south	PROPN
inlawrev-2268	307	11	texas	texas	PROPN
inlawrev-2268	307	12	lumber	lumber	PROPN
inlawrev-2268	307	13	co.	co.	PROPN
inlawrev-2268	307	14	,	,	PUNCT
inlawrev-2268	307	15	333	333	NUM
inlawrev-2268	307	16	u.s	u.s	PROPN
inlawrev-2268	307	17	.	.	PROPN
inlawrev-2268	307	18	496	496	NUM
inlawrev-2268	307	19	,	,	PUNCT
inlawrev-2268	307	20	501	501	NUM
inlawrev-2268	307	21	(	(	PUNCT
inlawrev-2268	307	22	1948	1948	NUM
inlawrev-2268	307	23	)	)	PUNCT
inlawrev-2268	307	24	)	)	PUNCT
inlawrev-2268	307	25	.	.	PUNCT
inlawrev-2268	308	1	1977	1977	NUM
inlawrev-2268	308	2	]	]	PUNCT
inlawrev-2268	308	3	corporate	corporate	ADJ
inlawrev-2268	308	4	transactions	transaction	NOUN
inlawrev-2268	308	5	993	993	NUM
inlawrev-2268	308	6	fant	fant	NOUN
inlawrev-2268	308	7	clothing	clothing	NOUN
inlawrev-2268	308	8	line	line	NOUN
inlawrev-2268	308	9	and	and	CCONJ
inlawrev-2268	308	10	switch	switch	VERB
inlawrev-2268	308	11	to	to	ADP
inlawrev-2268	308	12	manufacturing	manufacture	VERB
inlawrev-2268	308	13	upholstery	upholstery	NOUN
inlawrev-2268	308	14	material	material	NOUN
inlawrev-2268	308	15	for	for	ADP
inlawrev-2268	308	16	local	local	ADJ
inlawrev-2268	308	17	travel	travel	NOUN
inlawrev-2268	308	18	trailer	trailer	NOUN
inlawrev-2268	308	19	manufacturers	manufacturer	NOUN
inlawrev-2268	308	20	.	.	PUNCT
inlawrev-2268	309	1	this	this	DET
inlawrev-2268	309	2	operation	operation	NOUN
inlawrev-2268	309	3	also	also	ADV
inlawrev-2268	309	4	was	be	AUX
inlawrev-2268	309	5	unprofitable	unprofitable	ADJ
inlawrev-2268	309	6	,	,	PUNCT
inlawrev-2268	309	7	so	so	CCONJ
inlawrev-2268	309	8	in	in	ADP
inlawrev-2268	309	9	1974	1974	NUM
inlawrev-2268	309	10	,	,	PUNCT
inlawrev-2268	309	11	s	s	AUX
inlawrev-2268	309	12	sold	sell	VERB
inlawrev-2268	309	13	its	its	PRON
inlawrev-2268	309	14	operations	operation	NOUN
inlawrev-2268	309	15	to	to	PART
inlawrev-2268	309	16	bigline	bigline	VERB
inlawrev-2268	309	17	trailer	trailer	NOUN
inlawrev-2268	309	18	manufacturers	manufacturer	NOUN
inlawrev-2268	309	19	,	,	PUNCT
inlawrev-2268	309	20	inc	inc	PROPN
inlawrev-2268	309	21	.	.	PROPN
inlawrev-2268	309	22	,	,	PUNCT
inlawrev-2268	309	23	which	which	PRON
inlawrev-2268	309	24	intended	intend	VERB
inlawrev-2268	309	25	to	to	PART
inlawrev-2268	309	26	use	use	VERB
inlawrev-2268	309	27	s	s	PRON
inlawrev-2268	309	28	as	as	ADP
inlawrev-2268	309	29	its	its	PRON
inlawrev-2268	309	30	exclusive	exclusive	ADJ
inlawrev-2268	309	31	upholstery	upholstery	NOUN
inlawrev-2268	309	32	source	source	NOUN
inlawrev-2268	309	33	.	.	PUNCT
inlawrev-2268	310	1	issue	issue	NOUN
inlawrev-2268	310	2	:	:	PUNCT
inlawrev-2268	310	3	can	can	AUX
inlawrev-2268	310	4	bigline	bigline	VERB
inlawrev-2268	310	5	use	use	VERB
inlawrev-2268	310	6	the	the	DET
inlawrev-2268	310	7	net	net	ADJ
inlawrev-2268	310	8	operating	operating	NOUN
inlawrev-2268	310	9	loss	loss	NOUN
inlawrev-2268	310	10	deductions	deduction	NOUN
inlawrev-2268	310	11	incurred	incur	VERB
inlawrev-2268	310	12	by	by	ADP
inlawrev-2268	310	13	s	s	PART
inlawrev-2268	310	14	corporation	corporation	NOUN
inlawrev-2268	310	15	prior	prior	ADV
inlawrev-2268	310	16	to	to	ADP
inlawrev-2268	310	17	its	its	PRON
inlawrev-2268	310	18	change	change	NOUN
inlawrev-2268	310	19	in	in	ADP
inlawrev-2268	310	20	product	product	NOUN
inlawrev-2268	310	21	line	line	NOUN
inlawrev-2268	310	22	?	?	PUNCT
inlawrev-2268	311	1	the	the	DET
inlawrev-2268	311	2	commissioner	commissioner	NOUN
inlawrev-2268	311	3	denies	deny	VERB
inlawrev-2268	311	4	net	net	ADJ
inlawrev-2268	311	5	operating	operating	NOUN
inlawrev-2268	311	6	loss	loss	NOUN
inlawrev-2268	311	7	carryover	carryover	NOUN
inlawrev-2268	311	8	deductions	deduction	NOUN
inlawrev-2268	311	9	only	only	ADV
inlawrev-2268	311	10	when	when	SCONJ
inlawrev-2268	311	11	there	there	PRON
inlawrev-2268	311	12	is	be	VERB
inlawrev-2268	311	13	a	a	DET
inlawrev-2268	311	14	substantial	substantial	ADJ
inlawrev-2268	311	15	change	change	NOUN
inlawrev-2268	311	16	in	in	ADP
inlawrev-2268	311	17	business	business	NOUN
inlawrev-2268	311	18	of	of	ADP
inlawrev-2268	311	19	the	the	DET
inlawrev-2268	311	20	acquired	acquire	VERB
inlawrev-2268	311	21	corporation	corporation	NOUN
inlawrev-2268	311	22	after	after	ADP
inlawrev-2268	311	23	a	a	DET
inlawrev-2268	311	24	change	change	NOUN
inlawrev-2268	311	25	in	in	ADP
inlawrev-2268	311	26	ownership	ownership	NOUN
inlawrev-2268	311	27	.	.	PUNCT
inlawrev-2268	311	28	"	"	PUNCT
inlawrev-2268	312	1	treasury	treasury	NOUN
inlawrev-2268	312	2	regulation	regulation	NOUN
inlawrev-2268	312	3	§	§	PROPN
inlawrev-2268	312	4	1.382(a)-l(h)(3	1.382(a)-l(h)(3	NUM
inlawrev-2268	312	5	)	)	PUNCT
inlawrev-2268	312	6	,	,	PUNCT
inlawrev-2268	312	7	however	however	ADV
inlawrev-2268	312	8	,	,	PUNCT
inlawrev-2268	312	9	provides	provide	VERB
inlawrev-2268	312	10	that	that	SCONJ
inlawrev-2268	312	11	if	if	SCONJ
inlawrev-2268	312	12	a	a	DET
inlawrev-2268	312	13	substantial	substantial	ADJ
inlawrev-2268	312	14	change	change	NOUN
inlawrev-2268	312	15	in	in	ADP
inlawrev-2268	312	16	business	business	NOUN
inlawrev-2268	312	17	or	or	CCONJ
inlawrev-2268	312	18	trade	trade	NOUN
inlawrev-2268	312	19	is	be	AUX
inlawrev-2268	312	20	made	make	VERB
inlawrev-2268	312	21	by	by	ADP
inlawrev-2268	312	22	the	the	DET
inlawrev-2268	312	23	acquired	acquire	VERB
inlawrev-2268	312	24	corporation	corporation	NOUN
inlawrev-2268	312	25	in	in	ADP
inlawrev-2268	312	26	contemplation	contemplation	NOUN
inlawrev-2268	312	27	of	of	ADP
inlawrev-2268	312	28	a	a	DET
inlawrev-2268	312	29	change	change	NOUN
inlawrev-2268	312	30	in	in	ADP
inlawrev-2268	312	31	stock	stock	NOUN
inlawrev-2268	312	32	ownership	ownership	NOUN
inlawrev-2268	312	33	,	,	PUNCT
inlawrev-2268	312	34	any	any	DET
inlawrev-2268	312	35	resulting	result	VERB
inlawrev-2268	312	36	net	net	ADJ
inlawrev-2268	312	37	operating	operating	NOUN
inlawrev-2268	312	38	loss	loss	NOUN
inlawrev-2268	312	39	carryover	carryover	NOUN
inlawrev-2268	312	40	deductions	deduction	NOUN
inlawrev-2268	312	41	will	will	AUX
inlawrev-2268	312	42	be	be	AUX
inlawrev-2268	312	43	disallowed	disallow	VERB
inlawrev-2268	312	44	.	.	PUNCT
inlawrev-2268	313	1	the	the	DET
inlawrev-2268	313	2	critical	critical	ADJ
inlawrev-2268	313	3	issue	issue	NOUN
inlawrev-2268	313	4	in	in	ADP
inlawrev-2268	313	5	example	example	NOUN
inlawrev-2268	313	6	6	6	NUM
inlawrev-2268	313	7	,	,	PUNCT
inlawrev-2268	313	8	therefore	therefore	ADV
inlawrev-2268	313	9	,	,	PUNCT
inlawrev-2268	313	10	is	be	AUX
inlawrev-2268	313	11	whether	whether	SCONJ
inlawrev-2268	313	12	5	5	NUM
inlawrev-2268	313	13	made	make	VERB
inlawrev-2268	313	14	the	the	DET
inlawrev-2268	313	15	change	change	NOUN
inlawrev-2268	313	16	in	in	ADP
inlawrev-2268	313	17	product	product	NOUN
inlawrev-2268	313	18	line	line	NOUN
inlawrev-2268	313	19	in	in	ADP
inlawrev-2268	313	20	contemplation	contemplation	NOUN
inlawrev-2268	313	21	of	of	ADP
inlawrev-2268	313	22	a	a	DET
inlawrev-2268	313	23	purchase	purchase	NOUN
inlawrev-2268	313	24	by	by	ADP
inlawrev-2268	313	25	bigline	bigline	ADJ
inlawrev-2268	313	26	trailer	trailer	NOUN
inlawrev-2268	313	27	.	.	PUNCT
inlawrev-2268	314	1	if	if	SCONJ
inlawrev-2268	314	2	bigline	bigline	ADJ
inlawrev-2268	314	3	trailer	trailer	NOUN
inlawrev-2268	314	4	initiated	initiate	VERB
inlawrev-2268	314	5	the	the	DET
inlawrev-2268	314	6	scheme	scheme	NOUN
inlawrev-2268	314	7	and	and	CCONJ
inlawrev-2268	314	8	the	the	DET
inlawrev-2268	314	9	change	change	NOUN
inlawrev-2268	314	10	was	be	AUX
inlawrev-2268	314	11	merely	merely	ADV
inlawrev-2268	314	12	to	to	PART
inlawrev-2268	314	13	avoid	avoid	VERB
inlawrev-2268	314	14	the	the	DET
inlawrev-2268	314	15	continuity	continuity	NOUN
inlawrev-2268	314	16	of	of	ADP
inlawrev-2268	314	17	business	business	NOUN
inlawrev-2268	314	18	requirement	requirement	NOUN
inlawrev-2268	314	19	of	of	ADP
inlawrev-2268	314	20	section	section	NOUN
inlawrev-2268	314	21	382(a	382(a	PROPN
inlawrev-2268	314	22	)	)	PUNCT
inlawrev-2268	314	23	,	,	PUNCT
inlawrev-2268	314	24	then	then	ADV
inlawrev-2268	314	25	the	the	DET
inlawrev-2268	314	26	net	net	ADJ
inlawrev-2268	314	27	operating	operating	NOUN
inlawrev-2268	314	28	loss	loss	NOUN
inlawrev-2268	314	29	carryover	carryover	NOUN
inlawrev-2268	314	30	would	would	AUX
inlawrev-2268	314	31	not	not	PART
inlawrev-2268	314	32	be	be	AUX
inlawrev-2268	314	33	allowed	allow	VERB
inlawrev-2268	314	34	.	.	PUNCT
inlawrev-2268	315	1	note	note	VERB
inlawrev-2268	315	2	that	that	SCONJ
inlawrev-2268	315	3	if	if	SCONJ
inlawrev-2268	315	4	bigline	bigline	PROPN
inlawrev-2268	315	5	had	have	AUX
inlawrev-2268	315	6	acquired	acquire	VERB
inlawrev-2268	315	7	s	s	PRON
inlawrev-2268	315	8	prior	prior	ADV
inlawrev-2268	315	9	to	to	ADP
inlawrev-2268	315	10	any	any	DET
inlawrev-2268	315	11	change	change	NOUN
inlawrev-2268	315	12	in	in	ADP
inlawrev-2268	315	13	business	business	NOUN
inlawrev-2268	315	14	and	and	CCONJ
inlawrev-2268	315	15	then	then	ADV
inlawrev-2268	315	16	switched	switch	VERB
inlawrev-2268	315	17	the	the	DET
inlawrev-2268	315	18	product	product	NOUN
inlawrev-2268	315	19	line	line	NOUN
inlawrev-2268	315	20	from	from	ADP
inlawrev-2268	315	21	infants	infant	NOUN
inlawrev-2268	315	22	'	'	PART
inlawrev-2268	315	23	clothing	clothing	NOUN
inlawrev-2268	315	24	to	to	ADP
inlawrev-2268	315	25	upholstery	upholstery	NOUN
inlawrev-2268	315	26	cloth	cloth	NOUN
inlawrev-2268	315	27	,	,	PUNCT
inlawrev-2268	315	28	such	such	DET
inlawrev-2268	315	29	a	a	DET
inlawrev-2268	315	30	change	change	NOUN
inlawrev-2268	315	31	would	would	AUX
inlawrev-2268	315	32	have	have	AUX
inlawrev-2268	315	33	resulted	result	VERB
inlawrev-2268	315	34	in	in	ADP
inlawrev-2268	315	35	a	a	DET
inlawrev-2268	315	36	break	break	NOUN
inlawrev-2268	315	37	of	of	ADP
inlawrev-2268	315	38	the	the	DET
inlawrev-2268	315	39	continuity	continuity	NOUN
inlawrev-2268	315	40	of	of	ADP
inlawrev-2268	315	41	the	the	DET
inlawrev-2268	315	42	loss	loss	NOUN
inlawrev-2268	315	43	corporation	corporation	NOUN
inlawrev-2268	315	44	's	's	PART
inlawrev-2268	315	45	business	business	NOUN
inlawrev-2268	315	46	.	.	PUNCT
inlawrev-2268	315	47	"	"	PUNCT
inlawrev-2268	316	1	f.	f.	PROPN
inlawrev-2268	316	2	continuity	continuity	NOUN
inlawrev-2268	316	3	of	of	ADP
inlawrev-2268	316	4	business	business	NOUN
inlawrev-2268	316	5	test	test	NOUN
inlawrev-2268	316	6	—	—	PUNCT
inlawrev-2268	316	7	relocation	relocation	NOUN
inlawrev-2268	316	8	of	of	ADP
inlawrev-2268	316	9	facilities	facility	NOUN
inlawrev-2268	316	10	example	example	NOUN
inlawrev-2268	316	11	7	7	NUM
inlawrev-2268	316	12	:	:	PUNCT
inlawrev-2268	316	13	book	book	NOUN
inlawrev-2268	316	14	corporation	corporation	NOUN
inlawrev-2268	316	15	manufactured	manufacture	VERB
inlawrev-2268	316	16	bookends	bookend	NOUN
inlawrev-2268	316	17	in	in	ADP
inlawrev-2268	316	18	state	state	NOUN
inlawrev-2268	316	19	x	x	PUNCT
inlawrev-2268	316	20	and	and	CCONJ
inlawrev-2268	316	21	sustained	sustain	VERB
inlawrev-2268	316	22	net	net	ADJ
inlawrev-2268	316	23	operating	operating	NOUN
inlawrev-2268	316	24	losses	loss	NOUN
inlawrev-2268	316	25	in	in	ADP
inlawrev-2268	316	26	the	the	DET
inlawrev-2268	316	27	past	past	ADJ
inlawrev-2268	316	28	three	three	NUM
inlawrev-2268	316	29	years	year	NOUN
inlawrev-2268	316	30	.	.	PUNCT
inlawrev-2268	317	1	in	in	ADP
inlawrev-2268	317	2	1970	1970	NUM
inlawrev-2268	317	3	,	,	PUNCT
inlawrev-2268	317	4	volume	volume	NOUN
inlawrev-2268	317	5	corporation	corporation	NOUN
inlawrev-2268	317	6	purchased	purchase	VERB
inlawrev-2268	317	7	eighty	eighty	NUM
inlawrev-2268	317	8	percent	percent	NOUN
inlawrev-2268	317	9	of	of	ADP
inlawrev-2268	317	10	book	book	NOUN
inlawrev-2268	317	11	's	's	PART
inlawrev-2268	317	12	outstanding	outstanding	ADJ
inlawrev-2268	317	13	stock	stock	NOUN
inlawrev-2268	317	14	.	.	PUNCT
inlawrev-2268	318	1	in	in	ADP
inlawrev-2268	318	2	early	early	ADJ
inlawrev-2268	318	3	1971	1971	NUM
inlawrev-2268	318	4	,	,	PUNCT
inlawrev-2268	318	5	book	book	NOUN
inlawrev-2268	318	6	moved	move	VERB
inlawrev-2268	318	7	its	its	PRON
inlawrev-2268	318	8	operations	operation	NOUN
inlawrev-2268	318	9	to	to	ADP
inlawrev-2268	318	10	state	state	VERB
inlawrev-2268	318	11	z	z	PROPN
inlawrev-2268	318	12	,	,	PUNCT
inlawrev-2268	318	13	800	800	NUM
inlawrev-2268	318	14	miles	mile	NOUN
inlawrev-2268	318	15	away	away	ADV
inlawrev-2268	318	16	.	.	PUNCT
inlawrev-2268	319	1	in	in	ADP
inlawrev-2268	319	2	the	the	DET
inlawrev-2268	319	3	process	process	NOUN
inlawrev-2268	319	4	book	book	NOUN
inlawrev-2268	319	5	sold	sell	VERB
inlawrev-2268	319	6	its	its	PRON
inlawrev-2268	319	7	plant	plant	NOUN
inlawrev-2268	319	8	and	and	CCONJ
inlawrev-2268	319	9	fixtures	fixture	NOUN
inlawrev-2268	319	10	in	in	ADP
inlawrev-2268	319	11	state	state	NOUN
inlawrev-2268	319	12	x	x	NOUN
inlawrev-2268	319	13	,	,	PUNCT
inlawrev-2268	319	14	and	and	CCONJ
inlawrev-2268	319	15	built	build	VERB
inlawrev-2268	319	16	a	a	DET
inlawrev-2268	319	17	new	new	ADJ
inlawrev-2268	319	18	plant	plant	NOUN
inlawrev-2268	319	19	and	and	CCONJ
inlawrev-2268	319	20	hired	hire	VERB
inlawrev-2268	319	21	new	new	ADJ
inlawrev-2268	319	22	employees	employee	NOUN
inlawrev-2268	319	23	in	in	ADP
inlawrev-2268	319	24	state	state	PROPN
inlawrev-2268	319	25	z.	z.	PROPN
inlawrev-2268	319	26	however	however	ADV
inlawrev-2268	319	27	,	,	PUNCT
inlawrev-2268	319	28	book	book	NOUN
inlawrev-2268	319	29	still	still	ADV
inlawrev-2268	319	30	sold	sell	VERB
inlawrev-2268	319	31	to	to	ADP
inlawrev-2268	319	32	the	the	DET
inlawrev-2268	319	33	same	same	ADJ
inlawrev-2268	319	34	customers	customer	NOUN
inlawrev-2268	319	35	.	.	PUNCT
inlawrev-2268	320	1	issue	issue	NOUN
inlawrev-2268	320	2	:	:	PUNCT
inlawrev-2268	320	3	can	can	AUX
inlawrev-2268	320	4	volume	volume	VERB
inlawrev-2268	320	5	corporation	corporation	NOUN
inlawrev-2268	320	6	utilize	utilize	VERB
inlawrev-2268	320	7	book	book	NOUN
inlawrev-2268	320	8	's	's	PART
inlawrev-2268	320	9	pre	pre	ADJ
inlawrev-2268	320	10	-	-	ADJ
inlawrev-2268	320	11	merger	merger	ADJ
inlawrev-2268	320	12	net	net	ADJ
inlawrev-2268	320	13	operating	operating	NOUN
inlawrev-2268	320	14	loss	loss	NOUN
inlawrev-2268	320	15	carryover	carryover	NOUN
inlawrev-2268	320	16	against	against	ADP
inlawrev-2268	320	17	its	its	PRON
inlawrev-2268	320	18	taxable	taxable	ADJ
inlawrev-2268	320	19	income	income	NOUN
inlawrev-2268	320	20	for	for	ADP
inlawrev-2268	320	21	the	the	DET
inlawrev-2268	320	22	year	year	NOUN
inlawrev-2268	320	23	ending	end	VERB
inlawrev-2268	320	24	december	december	PROPN
inlawrev-2268	320	25	31	31	NUM
inlawrev-2268	320	26	,	,	PUNCT
inlawrev-2268	320	27	1971	1971	NUM
inlawrev-2268	320	28	?	?	PUNCT
inlawrev-2268	321	1	a	a	DET
inlawrev-2268	321	2	loss	loss	NOUN
inlawrev-2268	321	3	corporation	corporation	NOUN
inlawrev-2268	321	4	has	have	AUX
inlawrev-2268	321	5	not	not	PART
inlawrev-2268	321	6	continued	continue	VERB
inlawrev-2268	321	7	to	to	PART
inlawrev-2268	321	8	carry	carry	VERB
inlawrev-2268	321	9	on	on	ADP
inlawrev-2268	321	10	substantially	substantially	ADV
inlawrev-2268	321	11	the	the	DET
inlawrev-2268	321	12	same	same	ADJ
inlawrev-2268	321	13	trade	trade	NOUN
inlawrev-2268	321	14	or	or	CCONJ
inlawrev-2268	321	15	business	business	NOUN
inlawrev-2268	321	16	as	as	ADP
inlawrev-2268	321	17	that	that	PRON
inlawrev-2268	321	18	condu*^ted	condu*^te	VERB
inlawrev-2268	321	19	before	before	ADP
inlawrev-2268	321	20	an	an	DET
inlawrev-2268	321	21	increase	increase	NOUN
inlawrev-2268	321	22	in	in	ADP
inlawrev-2268	321	23	"	"	PUNCT
inlawrev-2268	321	24	i.r.c	i.r.c	NOUN
inlawrev-2268	321	25	.	.	PUNCT
inlawrev-2268	322	1	§	§	PROPN
inlawrev-2268	322	2	382(ahl)(c	382(ahl)(c	PROPN
inlawrev-2268	322	3	)	)	PUNCT
inlawrev-2268	322	4	.	.	PUNCT
inlawrev-2268	323	1	"	"	PUNCT
inlawrev-2268	323	2	in	in	ADP
inlawrev-2268	323	3	that	that	DET
inlawrev-2268	323	4	instance	instance	NOUN
inlawrev-2268	323	5	§	§	PROPN
inlawrev-2268	323	6	382(a)(1	382(a)(1	NOUN
inlawrev-2268	323	7	)	)	PUNCT
inlawrev-2268	323	8	of	of	ADP
inlawrev-2268	323	9	the	the	DET
inlawrev-2268	323	10	1954	1954	NUM
inlawrev-2268	323	11	code	code	NOUN
inlawrev-2268	323	12	would	would	AUX
inlawrev-2268	323	13	have	have	AUX
inlawrev-2268	323	14	been	be	AUX
inlawrev-2268	323	15	applied	apply	VERB
inlawrev-2268	323	16	to	to	PART
inlawrev-2268	323	17	disallow	disallow	VERB
inlawrev-2268	323	18	the	the	DET
inlawrev-2268	323	19	loss	loss	NOUN
inlawrev-2268	323	20	carryover	carryover	NOUN
inlawrev-2268	323	21	if	if	SCONJ
inlawrev-2268	323	22	the	the	DET
inlawrev-2268	323	23	fifty	fifty	NUM
inlawrev-2268	323	24	percentage	percentage	NOUN
inlawrev-2268	323	25	points	point	NOUN
inlawrev-2268	323	26	test	test	NOUN
inlawrev-2268	323	27	of	of	ADP
inlawrev-2268	323	28	§	§	PROPN
inlawrev-2268	323	29	382(a)(1)(a	382(a)(1)(a	NUM
inlawrev-2268	323	30	)	)	PUNCT
inlawrev-2268	323	31	was	be	AUX
inlawrev-2268	323	32	also	also	ADV
inlawrev-2268	323	33	met	meet	VERB
inlawrev-2268	323	34	.	.	PUNCT
inlawrev-2268	324	1	however	however	ADV
inlawrev-2268	324	2	,	,	PUNCT
inlawrev-2268	324	3	the	the	DET
inlawrev-2268	324	4	tax	tax	NOUN
inlawrev-2268	324	5	reform	reform	NOUN
inlawrev-2268	324	6	act	act	NOUN
inlawrev-2268	324	7	of	of	ADP
inlawrev-2268	324	8	1976	1976	NUM
inlawrev-2268	324	9	would	would	AUX
inlawrev-2268	324	10	render	render	VERB
inlawrev-2268	324	11	the	the	DET
inlawrev-2268	324	12	continuity	continuity	NOUN
inlawrev-2268	324	13	of	of	ADP
inlawrev-2268	324	14	business	business	NOUN
inlawrev-2268	324	15	issue	issue	NOUN
inlawrev-2268	324	16	irrelevant	irrelevant	ADJ
inlawrev-2268	324	17	,	,	PUNCT
inlawrev-2268	324	18	and	and	CCONJ
inlawrev-2268	324	19	only	only	ADV
inlawrev-2268	324	20	the	the	DET
inlawrev-2268	324	21	ownership	ownership	NOUN
inlawrev-2268	324	22	test	test	NOUN
inlawrev-2268	324	23	would	would	AUX
inlawrev-2268	324	24	be	be	AUX
inlawrev-2268	324	25	in	in	ADP
inlawrev-2268	324	26	issue	issue	NOUN
inlawrev-2268	324	27	.	.	PUNCT
inlawrev-2268	325	1	for	for	ADP
inlawrev-2268	325	2	further	further	ADJ
inlawrev-2268	325	3	discussion	discussion	NOUN
inlawrev-2268	325	4	,	,	PUNCT
inlawrev-2268	325	5	see	see	VERB
inlawrev-2268	325	6	note	note	VERB
inlawrev-2268	325	7	12	12	NUM
inlawrev-2268	325	8	supra	supra	NOUN
inlawrev-2268	325	9	.	.	PUNCT
inlawrev-2268	326	1	994	994	NUM
inlawrev-2268	326	2	indiana	indiana	PROPN
inlawrev-2268	326	3	lawreview	lawreview	PROPN
inlawrev-2268	326	4	[	[	X
inlawrev-2268	326	5	vol	vol	NOUN
inlawrev-2268	326	6	.	.	NOUN
inlawrev-2268	326	7	10:979	10:979	NUM
inlawrev-2268	326	8	ownership	ownership	NOUN
inlawrev-2268	326	9	if	if	SCONJ
inlawrev-2268	326	10	the	the	DET
inlawrev-2268	326	11	corporation	corporation	NOUN
inlawrev-2268	326	12	changes	change	VERB
inlawrev-2268	326	13	the	the	DET
inlawrev-2268	326	14	location	location	NOUN
inlawrev-2268	326	15	of	of	ADP
inlawrev-2268	326	16	a	a	DET
inlawrev-2268	326	17	"	"	PUNCT
inlawrev-2268	326	18	major	major	ADJ
inlawrev-2268	326	19	portion	portion	NOUN
inlawrev-2268	326	20	of	of	ADP
inlawrev-2268	326	21	its	its	PRON
inlawrev-2268	326	22	activities	activity	NOUN
inlawrev-2268	326	23	,	,	PUNCT
inlawrev-2268	326	24	and	and	CCONJ
inlawrev-2268	326	25	as	as	ADP
inlawrev-2268	326	26	a	a	DET
inlawrev-2268	326	27	result	result	NOUN
inlawrev-2268	326	28	of	of	ADP
inlawrev-2268	326	29	such	such	ADJ
inlawrev-2268	326	30	change	change	NOUN
inlawrev-2268	326	31	in	in	ADP
inlawrev-2268	326	32	location	location	NOUN
inlawrev-2268	326	33	of	of	ADP
inlawrev-2268	326	34	the	the	DET
inlawrev-2268	326	35	business	business	NOUN
inlawrev-2268	326	36	"	"	PUNCT
inlawrev-2268	326	37	is	be	AUX
inlawrev-2268	326	38	substantially	substantially	ADV
inlawrev-2268	326	39	altered.^	altered.^	X
inlawrev-2268	326	40	*	*	PUNCT
inlawrev-2268	326	41	the	the	DET
inlawrev-2268	326	42	book	book	NOUN
inlawrev-2268	326	43	corporation	corporation	NOUN
inlawrev-2268	326	44	continued	continue	VERB
inlawrev-2268	326	45	to	to	PART
inlawrev-2268	326	46	manufacture	manufacture	VERB
inlawrev-2268	326	47	the	the	DET
inlawrev-2268	326	48	same	same	ADJ
inlawrev-2268	326	49	product	product	NOUN
inlawrev-2268	326	50	and	and	CCONJ
inlawrev-2268	326	51	retained	retain	VERB
inlawrev-2268	326	52	the	the	DET
inlawrev-2268	326	53	same	same	ADJ
inlawrev-2268	326	54	customers	customer	NOUN
inlawrev-2268	326	55	.	.	PUNCT
inlawrev-2268	327	1	however	however	ADV
inlawrev-2268	327	2	,	,	PUNCT
inlawrev-2268	327	3	as	as	ADP
inlawrev-2268	327	4	a	a	DET
inlawrev-2268	327	5	result	result	NOUN
inlawrev-2268	327	6	of	of	ADP
inlawrev-2268	327	7	changing	change	VERB
inlawrev-2268	327	8	the	the	DET
inlawrev-2268	327	9	location	location	NOUN
inlawrev-2268	327	10	of	of	ADP
inlawrev-2268	327	11	its	its	PRON
inlawrev-2268	327	12	operations	operation	NOUN
inlawrev-2268	327	13	,	,	PUNCT
inlawrev-2268	327	14	the	the	DET
inlawrev-2268	327	15	construction	construction	NOUN
inlawrev-2268	327	16	of	of	ADP
inlawrev-2268	327	17	a	a	DET
inlawrev-2268	327	18	new	new	ADJ
inlawrev-2268	327	19	physical	physical	ADJ
inlawrev-2268	327	20	plant	plant	NOUN
inlawrev-2268	327	21	with	with	ADP
inlawrev-2268	327	22	the	the	DET
inlawrev-2268	327	23	installation	installation	NOUN
inlawrev-2268	327	24	of	of	ADP
inlawrev-2268	327	25	new	new	ADJ
inlawrev-2268	327	26	plant	plant	NOUN
inlawrev-2268	327	27	fixtures	fixture	NOUN
inlawrev-2268	327	28	was	be	AUX
inlawrev-2268	327	29	required	require	VERB
inlawrev-2268	327	30	.	.	PUNCT
inlawrev-2268	328	1	in	in	ADP
inlawrev-2268	328	2	addition	addition	NOUN
inlawrev-2268	328	3	,	,	PUNCT
inlawrev-2268	328	4	new	new	ADJ
inlawrev-2268	328	5	employees	employee	NOUN
inlawrev-2268	328	6	were	be	AUX
inlawrev-2268	328	7	hired	hire	VERB
inlawrev-2268	328	8	.	.	PUNCT
inlawrev-2268	329	1	therefore	therefore	ADV
inlawrev-2268	329	2	,	,	PUNCT
inlawrev-2268	329	3	a	a	DET
inlawrev-2268	329	4	substantial	substantial	ADJ
inlawrev-2268	329	5	change	change	NOUN
inlawrev-2268	329	6	in	in	ADP
inlawrev-2268	329	7	the	the	DET
inlawrev-2268	329	8	business	business	NOUN
inlawrev-2268	329	9	of	of	ADP
inlawrev-2268	329	10	the	the	DET
inlawrev-2268	329	11	loss	loss	NOUN
inlawrev-2268	329	12	corporation	corporation	NOUN
inlawrev-2268	329	13	occurred	occur	VERB
inlawrev-2268	329	14	.	.	PUNCT
inlawrev-2268	330	1	if	if	SCONJ
inlawrev-2268	330	2	there	there	PRON
inlawrev-2268	330	3	was	be	VERB
inlawrev-2268	330	4	also	also	ADV
inlawrev-2268	330	5	an	an	DET
inlawrev-2268	330	6	increase	increase	NOUN
inlawrev-2268	330	7	of	of	ADP
inlawrev-2268	330	8	fifty	fifty	NUM
inlawrev-2268	330	9	percentage	percentage	NOUN
inlawrev-2268	330	10	points	point	NOUN
inlawrev-2268	330	11	in	in	ADP
inlawrev-2268	330	12	ownership	ownership	NOUN
inlawrev-2268	330	13	,	,	PUNCT
inlawrev-2268	330	14	the	the	DET
inlawrev-2268	330	15	net	net	ADJ
inlawrev-2268	330	16	operating	operating	NOUN
inlawrev-2268	330	17	loss	loss	NOUN
inlawrev-2268	330	18	carryover	carryover	NOUN
inlawrev-2268	330	19	would	would	AUX
inlawrev-2268	330	20	be	be	AUX
inlawrev-2268	330	21	disallowed	disallow	VERB
inlawrev-2268	330	22	.	.	PUNCT
inlawrev-2268	331	1	*	*	PUNCT
inlawrev-2268	331	2	®	®	NOUN
inlawrev-2268	331	3	in	in	ADP
inlawrev-2268	331	4	contrast	contrast	NOUN
inlawrev-2268	331	5	,	,	PUNCT
inlawrev-2268	331	6	if	if	SCONJ
inlawrev-2268	331	7	book	book	NOUN
inlawrev-2268	331	8	corporation	corporation	NOUN
inlawrev-2268	331	9	had	have	AUX
inlawrev-2268	331	10	only	only	ADV
inlawrev-2268	331	11	relocated	relocate	VERB
inlawrev-2268	331	12	to	to	ADP
inlawrev-2268	331	13	the	the	DET
inlawrev-2268	331	14	nearby	nearby	ADJ
inlawrev-2268	331	15	city	city	NOUN
inlawrev-2268	331	16	and	and	CCONJ
inlawrev-2268	331	17	,	,	PUNCT
inlawrev-2268	331	18	except	except	SCONJ
inlawrev-2268	331	19	for	for	ADP
inlawrev-2268	331	20	a	a	DET
inlawrev-2268	331	21	change	change	NOUN
inlawrev-2268	331	22	in	in	ADP
inlawrev-2268	331	23	production	production	NOUN
inlawrev-2268	331	24	facilities	facility	NOUN
inlawrev-2268	331	25	,	,	PUNCT
inlawrev-2268	331	26	retained	retain	VERB
inlawrev-2268	331	27	the	the	DET
inlawrev-2268	331	28	same	same	ADJ
inlawrev-2268	331	29	business	business	NOUN
inlawrev-2268	331	30	,	,	PUNCT
inlawrev-2268	331	31	there	there	PRON
inlawrev-2268	331	32	would	would	AUX
inlawrev-2268	331	33	not	not	PART
inlawrev-2268	331	34	have	have	AUX
inlawrev-2268	331	35	been	be	AUX
inlawrev-2268	331	36	a	a	DET
inlawrev-2268	331	37	substantial	substantial	ADJ
inlawrev-2268	331	38	change	change	NOUN
inlawrev-2268	331	39	in	in	ADP
inlawrev-2268	331	40	business	business	NOUN
inlawrev-2268	331	41	.	.	PUNCT
inlawrev-2268	332	1	'^	'^	PROPN
inlawrev-2268	332	2	iii	iii	PROPN
inlawrev-2268	332	3	.	.	PUNCT
inlawrev-2268	332	4	utilizing	utilize	VERB
inlawrev-2268	332	5	net	net	ADJ
inlawrev-2268	332	6	operating	operating	NOUN
inlawrev-2268	332	7	loss	loss	NOUN
inlawrev-2268	332	8	carryforwards	carryforward	NOUN
inlawrev-2268	332	9	in	in	ADP
inlawrev-2268	332	10	tax	tax	NOUN
inlawrev-2268	332	11	-	-	PUNCT
inlawrev-2268	332	12	free	free	ADJ
inlawrev-2268	332	13	reorganizations	reorganization	NOUN
inlawrev-2268	332	14	example	example	VERB
inlawrev-2268	332	15	8	8	NUM
inlawrev-2268	332	16	:	:	PUNCT
inlawrev-2268	332	17	on	on	ADP
inlawrev-2268	332	18	january	january	PROPN
inlawrev-2268	332	19	1	1	NUM
inlawrev-2268	332	20	,	,	PUNCT
inlawrev-2268	332	21	1973	1973	NUM
inlawrev-2268	332	22	,	,	PUNCT
inlawrev-2268	332	23	by	by	ADP
inlawrev-2268	332	24	way	way	NOUN
inlawrev-2268	332	25	of	of	ADP
inlawrev-2268	332	26	a	a	DET
inlawrev-2268	332	27	statutory	statutory	ADJ
inlawrev-2268	332	28	merger	merger	NOUN
inlawrev-2268	332	29	under	under	ADP
inlawrev-2268	332	30	section	section	NOUN
inlawrev-2268	332	31	368(akl)(a),'^	368(akl)(a),'^	NOUN
inlawrev-2268	332	32	ab	ab	PROPN
inlawrev-2268	332	33	and	and	CCONJ
inlawrev-2268	332	34	cd	cd	PROPN
inlawrev-2268	332	35	corporations	corporation	NOUN
inlawrev-2268	332	36	merged	merge	VERB
inlawrev-2268	332	37	into	into	ADP
inlawrev-2268	332	38	abcd	abcd	PROPN
inlawrev-2268	332	39	corporation	corporation	PROPN
inlawrev-2268	332	40	.	.	PUNCT
inlawrev-2268	333	1	prior	prior	ADV
inlawrev-2268	333	2	to	to	ADP
inlawrev-2268	333	3	this	this	DET
inlawrev-2268	333	4	merger	merger	NOUN
inlawrev-2268	333	5	,	,	PUNCT
inlawrev-2268	333	6	cd	cd	PROPN
inlawrev-2268	333	7	had	have	AUX
inlawrev-2268	333	8	suffered	suffer	VERB
inlawrev-2268	333	9	heavy	heavy	ADJ
inlawrev-2268	333	10	financial	financial	ADJ
inlawrev-2268	333	11	losses	loss	NOUN
inlawrev-2268	333	12	for	for	ADP
inlawrev-2268	333	13	the	the	DET
inlawrev-2268	333	14	year	year	NOUN
inlawrev-2268	333	15	ending	end	VERB
inlawrev-2268	333	16	december	december	PROPN
inlawrev-2268	333	17	31	31	NUM
inlawrev-2268	333	18	,	,	PUNCT
inlawrev-2268	333	19	1972	1972	NUM
inlawrev-2268	333	20	,	,	PUNCT
inlawrev-2268	333	21	and	and	CCONJ
inlawrev-2268	333	22	had	have	AUX
inlawrev-2268	333	23	available	available	ADJ
inlawrev-2268	333	24	a	a	DET
inlawrev-2268	333	25	$	$	SYM
inlawrev-2268	333	26	50,000	50,000	NUM
inlawrev-2268	333	27	net	net	ADJ
inlawrev-2268	333	28	operating	operating	NOUN
inlawrev-2268	333	29	loss	loss	NOUN
inlawrev-2268	333	30	carryover	carryover	NOUN
inlawrev-2268	333	31	.	.	PUNCT
inlawrev-2268	334	1	cd	cd	PROPN
inlawrev-2268	334	2	's	's	PART
inlawrev-2268	334	3	shareholders	shareholder	NOUN
inlawrev-2268	334	4	were	be	AUX
inlawrev-2268	334	5	given	give	VERB
inlawrev-2268	334	6	1500	1500	NUM
inlawrev-2268	334	7	shares	share	NOUN
inlawrev-2268	334	8	of	of	ADP
inlawrev-2268	334	9	abcd	abcd	PROPN
inlawrev-2268	334	10	corporation	corporation	PROPN
inlawrev-2268	334	11	,	,	PUNCT
inlawrev-2268	334	12	which	which	PRON
inlawrev-2268	334	13	had	have	VERB
inlawrev-2268	334	14	a	a	DET
inlawrev-2268	334	15	total	total	NOUN
inlawrev-2268	334	16	of	of	ADP
inlawrev-2268	334	17	15,000	15,000	NUM
inlawrev-2268	334	18	shares	share	NOUN
inlawrev-2268	334	19	outstanding	outstanding	ADJ
inlawrev-2268	334	20	at	at	ADP
inlawrev-2268	334	21	$	$	SYM
inlawrev-2268	334	22	100	100	NUM
inlawrev-2268	334	23	par	par	NOUN
inlawrev-2268	334	24	value	value	NOUN
inlawrev-2268	334	25	.	.	PUNCT
inlawrev-2268	335	1	in	in	ADP
inlawrev-2268	335	2	1973	1973	NUM
inlawrev-2268	335	3	,	,	PUNCT
inlawrev-2268	335	4	abcd	abcd	PROPN
inlawrev-2268	335	5	earned	earn	VERB
inlawrev-2268	335	6	$	$	SYM
inlawrev-2268	335	7	100,000	100,000	NUM
inlawrev-2268	335	8	.	.	PUNCT
inlawrev-2268	336	1	issue	issue	NOUN
inlawrev-2268	336	2	:	:	PUNCT
inlawrev-2268	336	3	can	can	AUX
inlawrev-2268	336	4	abcd	abcd	AUX
inlawrev-2268	336	5	utilize	utilize	VERB
inlawrev-2268	336	6	the	the	DET
inlawrev-2268	336	7	net	net	ADJ
inlawrev-2268	336	8	operating	operating	NOUN
inlawrev-2268	336	9	loss	loss	NOUN
inlawrev-2268	336	10	deduction	deduction	NOUN
inlawrev-2268	336	11	carryover	carryover	NOUN
inlawrev-2268	336	12	arising	arise	VERB
inlawrev-2268	336	13	from	from	ADP
inlawrev-2268	336	14	cd	cd	PROPN
inlawrev-2268	336	15	's	's	PART
inlawrev-2268	336	16	operations	operation	NOUN
inlawrev-2268	336	17	,	,	PUNCT
inlawrev-2268	336	18	and	and	CCONJ
inlawrev-2268	336	19	if	if	SCONJ
inlawrev-2268	336	20	so	so	ADV
inlawrev-2268	336	21	,	,	PUNCT
inlawrev-2268	336	22	to	to	ADP
inlawrev-2268	336	23	what	what	DET
inlawrev-2268	336	24	extent	extent	NOUN
inlawrev-2268	336	25	?	?	PUNCT
inlawrev-2268	337	1	in	in	ADP
inlawrev-2268	337	2	a	a	DET
inlawrev-2268	337	3	tax	tax	NOUN
inlawrev-2268	337	4	-	-	PUNCT
inlawrev-2268	337	5	free	free	ADJ
inlawrev-2268	337	6	reorganization	reorganization	NOUN
inlawrev-2268	337	7	,	,	PUNCT
inlawrev-2268	337	8	section	section	NOUN
inlawrev-2268	337	9	382(b)(1	382(b)(1	NUM
inlawrev-2268	337	10	)	)	PUNCT
inlawrev-2268	337	11	explicitly	explicitly	ADV
inlawrev-2268	337	12	requires	require	VERB
inlawrev-2268	337	13	that	that	SCONJ
inlawrev-2268	337	14	the	the	DET
inlawrev-2268	337	15	stockholders	stockholder	NOUN
inlawrev-2268	337	16	of	of	ADP
inlawrev-2268	337	17	the	the	DET
inlawrev-2268	337	18	transferor	transferor	NOUN
inlawrev-2268	337	19	corporation	corporation	NOUN
inlawrev-2268	337	20	maintain	maintain	VERB
inlawrev-2268	337	21	at	at	ADP
inlawrev-2268	337	22	least	least	ADJ
inlawrev-2268	337	23	a	a	DET
inlawrev-2268	337	24	twenty	twenty	NUM
inlawrev-2268	337	25	-	-	PUNCT
inlawrev-2268	337	26	percent	percent	NOUN
inlawrev-2268	337	27	interest	interest	NOUN
inlawrev-2268	337	28	in	in	ADP
inlawrev-2268	337	29	the	the	DET
inlawrev-2268	337	30	fair	fair	ADJ
inlawrev-2268	337	31	market	market	NOUN
inlawrev-2268	337	32	value	value	NOUN
inlawrev-2268	337	33	of	of	ADP
inlawrev-2268	337	34	the	the	DET
inlawrev-2268	337	35	outstanding	outstanding	ADJ
inlawrev-2268	337	36	shares	share	NOUN
inlawrev-2268	337	37	of	of	ADP
inlawrev-2268	337	38	the	the	DET
inlawrev-2268	337	39	acquiring	acquire	VERB
inlawrev-2268	337	40	corporation	corporation	NOUN
inlawrev-2268	337	41	.	.	PUNCT
inlawrev-2268	338	1	*	*	PUNCT
inlawrev-2268	338	2	*	*	PUNCT
inlawrev-2268	338	3	so	so	ADV
inlawrev-2268	338	4	in	in	ADP
inlawrev-2268	338	5	example	example	NOUN
inlawrev-2268	338	6	8	8	NUM
inlawrev-2268	338	7	,	,	PUNCT
inlawrev-2268	338	8	since	since	SCONJ
inlawrev-2268	338	9	the	the	DET
inlawrev-2268	338	10	"	"	PUNCT
inlawrev-2268	338	11	treas	treas	PROPN
inlawrev-2268	338	12	.	.	PUNCT
inlawrev-2268	339	1	reg	reg	PROPN
inlawrev-2268	339	2	.	.	PUNCT
inlawrev-2268	340	1	§	§	PROPN
inlawrev-2268	340	2	1.382(a)-l(h)(9	1.382(a)-l(h)(9	NUM
inlawrev-2268	340	3	)	)	PUNCT
inlawrev-2268	340	4	(	(	PUNCT
inlawrev-2268	340	5	1962	1962	NUM
inlawrev-2268	340	6	)	)	PUNCT
inlawrev-2268	340	7	.	.	PUNCT
inlawrev-2268	341	1	•"i.^.c	•"i.^.c	PROPN
inlawrev-2268	341	2	.	.	PROPN
inlawrev-2268	341	3	§	§	PROPN
inlawrev-2268	341	4	382(a)(l)(a),(c	382(a)(l)(a),(c	NUM
inlawrev-2268	341	5	)	)	PUNCT
inlawrev-2268	341	6	.	.	PUNCT
inlawrev-2268	341	7	''	''	PUNCT
inlawrev-2268	341	8	see	see	VERB
inlawrev-2268	341	9	treas	treas	PROPN
inlawrev-2268	341	10	.	.	PUNCT
inlawrev-2268	342	1	reg	reg	PROPN
inlawrev-2268	342	2	.	.	PUNCT
inlawrev-2268	343	1	§	§	PROPN
inlawrev-2268	343	2	1.382(a)-l(h)(9	1.382(a)-l(h)(9	NUM
inlawrev-2268	343	3	)	)	PUNCT
inlawrev-2268	343	4	,	,	PUNCT
inlawrev-2268	343	5	examples	example	NOUN
inlawrev-2268	343	6	(	(	PUNCT
inlawrev-2268	343	7	1),(2	1),(2	NUM
inlawrev-2268	343	8	)	)	PUNCT
inlawrev-2268	343	9	(	(	PUNCT
inlawrev-2268	343	10	1962	1962	NUM
inlawrev-2268	343	11	)	)	PUNCT
inlawrev-2268	343	12	.	.	PUNCT
inlawrev-2268	344	1	"	"	PUNCT
inlawrev-2268	344	2	commonly	commonly	ADV
inlawrev-2268	344	3	termed	term	VERB
inlawrev-2268	344	4	an	an	DET
inlawrev-2268	344	5	"	"	PUNCT
inlawrev-2268	344	6	a	a	DET
inlawrev-2268	344	7	"	"	PUNCT
inlawrev-2268	344	8	type	type	NOUN
inlawrev-2268	344	9	statute	statute	NOUN
inlawrev-2268	344	10	merger	merger	NOUN
inlawrev-2268	344	11	.	.	PUNCT
inlawrev-2268	345	1	•"this	•"this	DET
inlawrev-2268	345	2	limitation	limitation	NOUN
inlawrev-2268	345	3	only	only	ADV
inlawrev-2268	345	4	applies	apply	VERB
inlawrev-2268	345	5	to	to	ADP
inlawrev-2268	345	6	"	"	PUNCT
inlawrev-2268	345	7	a	a	PROPN
inlawrev-2268	345	8	,	,	PUNCT
inlawrev-2268	345	9	"	"	PUNCT
inlawrev-2268	345	10	"	"	PUNCT
inlawrev-2268	345	11	c	c	X
inlawrev-2268	345	12	,	,	PUNCT
inlawrev-2268	345	13	"	"	PUNCT
inlawrev-2268	345	14	"	"	PUNCT
inlawrev-2268	345	15	d	d	NOUN
inlawrev-2268	345	16	,	,	PUNCT
inlawrev-2268	345	17	"	"	PUNCT
inlawrev-2268	345	18	or	or	CCONJ
inlawrev-2268	345	19	"	"	PUNCT
inlawrev-2268	345	20	f	f	X
inlawrev-2268	345	21	"	"	PUNCT
inlawrev-2268	345	22	type	type	NOUN
inlawrev-2268	345	23	reorganizations	reorganization	NOUN
inlawrev-2268	345	24	.	.	PUNCT
inlawrev-2268	346	1	i.r.c	i.r.c	NOUN
inlawrev-2268	346	2	.	.	PUNCT
inlawrev-2268	347	1	§	§	PROPN
inlawrev-2268	347	2	382(b)(1	382(b)(1	NUM
inlawrev-2268	347	3	)	)	PUNCT
inlawrev-2268	347	4	(	(	PUNCT
inlawrev-2268	347	5	1954	1954	NUM
inlawrev-2268	347	6	)	)	PUNCT
inlawrev-2268	347	7	(	(	PUNCT
inlawrev-2268	347	8	amended	amend	VERB
inlawrev-2268	347	9	1976	1976	NUM
inlawrev-2268	347	10	)	)	PUNCT
inlawrev-2268	347	11	.	.	PUNCT
inlawrev-2268	348	1	section	section	NOUN
inlawrev-2268	348	2	382(b)(1	382(b)(1	NUM
inlawrev-2268	348	3	)	)	PUNCT
inlawrev-2268	348	4	states	state	VERB
inlawrev-2268	348	5	the	the	DET
inlawrev-2268	348	6	following	following	NOUN
inlawrev-2268	348	7	:	:	PUNCT
inlawrev-2268	348	8	(	(	PUNCT
inlawrev-2268	348	9	b	b	X
inlawrev-2268	348	10	)	)	PUNCT
inlawrev-2268	348	11	change	change	NOUN
inlawrev-2268	348	12	of	of	ADP
inlawrev-2268	348	13	ownership	ownership	NOUN
inlawrev-2268	348	14	as	as	ADP
inlawrev-2268	348	15	the	the	DET
inlawrev-2268	348	16	result	result	NOUN
inlawrev-2268	348	17	of	of	ADP
inlawrev-2268	348	18	a	a	DET
inlawrev-2268	348	19	reorganization	reorganization	NOUN
inlawrev-2268	348	20	.	.	PUNCT
inlawrev-2268	349	1	—	—	PUNCT
inlawrev-2268	349	2	(	(	PUNCT
inlawrev-2268	349	3	1	1	X
inlawrev-2268	349	4	)	)	PUNCT
inlawrev-2268	349	5	in	in	ADP
inlawrev-2268	349	6	general	general	ADJ
inlawrev-2268	349	7	.	.	PUNCT
inlawrev-2268	350	1	—	—	PUNCT
inlawrev-2268	350	2	if	if	SCONJ
inlawrev-2268	350	3	,	,	PUNCT
inlawrev-2268	350	4	in	in	ADP
inlawrev-2268	350	5	the	the	DET
inlawrev-2268	350	6	case	case	NOUN
inlawrev-2268	350	7	of	of	ADP
inlawrev-2268	350	8	a	a	DET
inlawrev-2268	350	9	reorganization	reorganization	NOUN
inlawrev-2268	350	10	specified	specify	VERB
inlawrev-2268	350	11	in	in	ADP
inlawrev-2268	350	12	paragraph	paragraph	NOUN
inlawrev-2268	350	13	(	(	PUNCT
inlawrev-2268	350	14	2	2	NUM
inlawrev-2268	350	15	)	)	PUNCT
inlawrev-2268	350	16	of	of	ADP
inlawrev-2268	350	17	section	section	NOUN
inlawrev-2268	350	18	381(a	381(a	PROPN
inlawrev-2268	350	19	)	)	PUNCT
inlawrev-2268	350	20	,	,	PUNCT
inlawrev-2268	350	21	the	the	DET
inlawrev-2268	350	22	transferor	transferor	NOUN
inlawrev-2268	350	23	corporation	corporation	NOUN
inlawrev-2268	350	24	or	or	CCONJ
inlawrev-2268	350	25	the	the	DET
inlawrev-2268	350	26	acquiring	acquire	VERB
inlawrev-2268	350	27	corporation	corporation	NOUN
inlawrev-2268	350	28	—	—	PUNCT
inlawrev-2268	350	29	(	(	PUNCT
inlawrev-2268	350	30	a	a	X
inlawrev-2268	350	31	)	)	PUNCT
inlawrev-2268	350	32	has	have	VERB
inlawrev-2268	350	33	a	a	DET
inlawrev-2268	350	34	net	net	ADJ
inlawrev-2268	350	35	operating	operating	NOUN
inlawrev-2268	350	36	loss	loss	NOUN
inlawrev-2268	350	37	which	which	PRON
inlawrev-2268	350	38	is	be	AUX
inlawrev-2268	350	39	a	a	DET
inlawrev-2268	350	40	net	net	ADJ
inlawrev-2268	350	41	operating	operating	NOUN
inlawrev-2268	350	42	loss	loss	NOUN
inlawrev-2268	350	43	carry	carry	NOUN
inlawrev-2268	350	44	-	-	PUNCT
inlawrev-2268	350	45	over	over	NOUN
inlawrev-2268	350	46	to	to	ADP
inlawrev-2268	350	47	the	the	DET
inlawrev-2268	350	48	first	first	ADJ
inlawrev-2268	350	49	taxable	taxable	ADJ
inlawrev-2268	350	50	year	year	NOUN
inlawrev-2268	350	51	of	of	ADP
inlawrev-2268	350	52	the	the	DET
inlawrev-2268	350	53	acquiring	acquire	VERB
inlawrev-2268	350	54	corporation	corporation	NOUN
inlawrev-2268	350	55	ending	end	VERB
inlawrev-2268	350	56	after	after	ADP
inlawrev-2268	350	57	the	the	DET
inlawrev-2268	350	58	date	date	NOUN
inlawrev-2268	350	59	of	of	ADP
inlawrev-2268	350	60	transfer	transfer	NOUN
inlawrev-2268	350	61	,	,	PUNCT
inlawrev-2268	350	62	and	and	CCONJ
inlawrev-2268	350	63	(	(	PUNCT
inlawrev-2268	350	64	b	b	X
inlawrev-2268	350	65	)	)	PUNCT
inlawrev-2268	350	66	the	the	DET
inlawrev-2268	350	67	stockholders	stockholder	NOUN
inlawrev-2268	350	68	(	(	PUNCT
inlawrev-2268	350	69	immediately	immediately	ADV
inlawrev-2268	350	70	before	before	ADP
inlawrev-2268	350	71	the	the	DET
inlawrev-2268	350	72	reorganization	reorganization	NOUN
inlawrev-2268	350	73	)	)	PUNCT
inlawrev-2268	350	74	of	of	ADP
inlawrev-2268	350	75	such	such	ADJ
inlawrev-2268	350	76	cor1977	cor1977	ADJ
inlawrev-2268	350	77	]	]	X
inlawrev-2268	350	78	corporate	corporate	ADJ
inlawrev-2268	350	79	transactions	transaction	NOUN
inlawrev-2268	350	80	995	995	NUM
inlawrev-2268	350	81	fair	fair	ADJ
inlawrev-2268	350	82	market	market	NOUN
inlawrev-2268	350	83	value	value	NOUN
inlawrev-2268	350	84	of	of	ADP
inlawrev-2268	350	85	the	the	DET
inlawrev-2268	350	86	stock	stock	NOUN
inlawrev-2268	350	87	held	hold	VERB
inlawrev-2268	350	88	by	by	ADP
inlawrev-2268	350	89	the	the	DET
inlawrev-2268	350	90	transferor	transferor	NOUN
inlawrev-2268	350	91	shareholders	shareholder	NOUN
inlawrev-2268	350	92	was	be	AUX
inlawrev-2268	350	93	less	less	ADJ
inlawrev-2268	350	94	than	than	ADP
inlawrev-2268	350	95	twenty	twenty	NUM
inlawrev-2268	350	96	percent	percent	NOUN
inlawrev-2268	350	97	of	of	ADP
inlawrev-2268	350	98	the	the	DET
inlawrev-2268	350	99	fair	fair	ADJ
inlawrev-2268	350	100	market	market	NOUN
inlawrev-2268	350	101	value	value	NOUN
inlawrev-2268	350	102	of	of	ADP
inlawrev-2268	350	103	the	the	DET
inlawrev-2268	350	104	acquiring	acquire	VERB
inlawrev-2268	350	105	corporation	corporation	NOUN
inlawrev-2268	350	106	's	's	PART
inlawrev-2268	350	107	{	{	PUNCT
inlawrev-2268	350	108	abcd	abcd	PROPN
inlawrev-2268	350	109	)	)	PUNCT
inlawrev-2268	350	110	outstanding	outstanding	ADJ
inlawrev-2268	350	111	stock	stock	NOUN
inlawrev-2268	350	112	,	,	PUNCT
inlawrev-2268	350	113	*	*	PUNCT
inlawrev-2268	350	114	*	*	PUNCT
inlawrev-2268	350	115	a	a	DET
inlawrev-2268	350	116	reduction	reduction	NOUN
inlawrev-2268	350	117	of	of	ADP
inlawrev-2268	350	118	the	the	DET
inlawrev-2268	350	119	net	net	ADJ
inlawrev-2268	350	120	operating	operating	NOUN
inlawrev-2268	350	121	loss	loss	NOUN
inlawrev-2268	350	122	carryover	carryover	NOUN
inlawrev-2268	350	123	is	be	AUX
inlawrev-2268	350	124	required	require	VERB
inlawrev-2268	350	125	.	.	PUNCT
inlawrev-2268	351	1	cd	cd	PROPN
inlawrev-2268	351	2	shareholders	shareholder	NOUN
inlawrev-2268	351	3	own	own	VERB
inlawrev-2268	351	4	1500	1500	NUM
inlawrev-2268	351	5	shares	share	NOUN
inlawrev-2268	351	6	,	,	PUNCT
inlawrev-2268	351	7	or	or	CCONJ
inlawrev-2268	351	8	only	only	ADV
inlawrev-2268	351	9	1/10	1/10	NUM
inlawrev-2268	351	10	of	of	ADP
inlawrev-2268	351	11	the	the	DET
inlawrev-2268	351	12	total	total	ADJ
inlawrev-2268	351	13	outstanding	outstanding	ADJ
inlawrev-2268	351	14	shares	share	NOUN
inlawrev-2268	351	15	.	.	PUNCT
inlawrev-2268	352	1	the	the	DET
inlawrev-2268	352	2	amount	amount	NOUN
inlawrev-2268	352	3	of	of	ADP
inlawrev-2268	352	4	this	this	DET
inlawrev-2268	352	5	deduction	deduction	NOUN
inlawrev-2268	352	6	is	be	AUX
inlawrev-2268	352	7	determined	determine	VERB
inlawrev-2268	352	8	by	by	ADP
inlawrev-2268	352	9	multiplying	multiply	VERB
inlawrev-2268	352	10	the	the	DET
inlawrev-2268	352	11	percentage	percentage	NOUN
inlawrev-2268	352	12	of	of	ADP
inlawrev-2268	352	13	the	the	DET
inlawrev-2268	352	14	acquired	acquire	VERB
inlawrev-2268	352	15	or	or	CCONJ
inlawrev-2268	352	16	transferor	transferor	NOUN
inlawrev-2268	352	17	's	's	PART
inlawrev-2268	352	18	shareholders	shareholder	NOUN
inlawrev-2268	352	19	'	'	PART
inlawrev-2268	352	20	ownership	ownership	NOUN
inlawrev-2268	352	21	by	by	ADP
inlawrev-2268	352	22	5	5	NUM
inlawrev-2268	352	23	,	,	PUNCT
inlawrev-2268	352	24	and	and	CCONJ
inlawrev-2268	352	25	then	then	ADV
inlawrev-2268	352	26	subtracting	subtract	VERB
inlawrev-2268	352	27	this	this	DET
inlawrev-2268	352	28	product	product	NOUN
inlawrev-2268	352	29	from	from	ADP
inlawrev-2268	352	30	loo	loo	PROPN
inlawrev-2268	352	31	.	.	PUNCT
inlawrev-2268	352	32	'	'	PUNCT
inlawrev-2268	352	33	"	"	PUNCT
inlawrev-2268	352	34	through	through	ADP
inlawrev-2268	352	35	this	this	DET
inlawrev-2268	352	36	procedure	procedure	NOUN
inlawrev-2268	352	37	,	,	PUNCT
inlawrev-2268	352	38	the	the	DET
inlawrev-2268	352	39	$	$	SYM
inlawrev-2268	352	40	50,000	50,000	NUM
inlawrev-2268	352	41	loss	loss	NOUN
inlawrev-2268	352	42	carryover	carryover	NOUN
inlawrev-2268	352	43	in	in	ADP
inlawrev-2268	352	44	example	example	NOUN
inlawrev-2268	352	45	8	8	NUM
inlawrev-2268	352	46	would	would	AUX
inlawrev-2268	352	47	be	be	AUX
inlawrev-2268	352	48	reduced	reduce	VERB
inlawrev-2268	352	49	by	by	ADP
inlawrev-2268	352	50	one	one	NUM
inlawrev-2268	352	51	-	-	PUNCT
inlawrev-2268	352	52	half	half	NOUN
inlawrev-2268	352	53	,	,	PUNCT
inlawrev-2268	352	54	"	"	PUNCT
inlawrev-2268	352	55	to	to	ADP
inlawrev-2268	352	56	$	$	SYM
inlawrev-2268	352	57	25,000	25,000	NUM
inlawrev-2268	352	58	.	.	PUNCT
inlawrev-2268	353	1	if	if	SCONJ
inlawrev-2268	353	2	both	both	CCONJ
inlawrev-2268	353	3	the	the	DET
inlawrev-2268	353	4	transferor	transferor	NOUN
inlawrev-2268	353	5	and	and	CCONJ
inlawrev-2268	353	6	the	the	DET
inlawrev-2268	353	7	acquiring	acquire	VERB
inlawrev-2268	353	8	corporation	corporation	NOUN
inlawrev-2268	353	9	are	be	AUX
inlawrev-2268	353	10	substantially	substantially	ADV
inlawrev-2268	353	11	owned	own	VERB
inlawrev-2268	353	12	by	by	ADP
inlawrev-2268	353	13	the	the	DET
inlawrev-2268	353	14	same	same	ADJ
inlawrev-2268	353	15	person	person	NOUN
inlawrev-2268	353	16	and	and	CCONJ
inlawrev-2268	353	17	in	in	ADP
inlawrev-2268	353	18	the	the	DET
inlawrev-2268	353	19	same	same	ADJ
inlawrev-2268	353	20	proportion	proportion	NOUN
inlawrev-2268	353	21	,	,	PUNCT
inlawrev-2268	353	22	then	then	ADV
inlawrev-2268	353	23	the	the	DET
inlawrev-2268	353	24	twenty	twenty	NUM
inlawrev-2268	353	25	-	-	PUNCT
inlawrev-2268	353	26	percent	percent	NOUN
inlawrev-2268	353	27	limitation	limitation	NOUN
inlawrev-2268	353	28	will	will	AUX
inlawrev-2268	353	29	not	not	PART
inlawrev-2268	353	30	apply	apply	VERB
inlawrev-2268	353	31	in	in	ADP
inlawrev-2268	353	32	a	a	DET
inlawrev-2268	353	33	tax	tax	NOUN
inlawrev-2268	353	34	-	-	PUNCT
inlawrev-2268	353	35	free	free	ADJ
inlawrev-2268	353	36	reorganizaporation	reorganizaporation	NOUN
inlawrev-2268	353	37	(	(	PUNCT
inlawrev-2268	353	38	hereinafter	hereinafter	NOUN
inlawrev-2268	353	39	in	in	ADP
inlawrev-2268	353	40	this	this	DET
inlawrev-2268	353	41	subsection	subsection	NOUN
inlawrev-2268	353	42	referred	refer	VERB
inlawrev-2268	353	43	to	to	ADP
inlawrev-2268	353	44	as	as	ADP
inlawrev-2268	353	45	the	the	DET
inlawrev-2268	353	46	"	"	PUNCT
inlawrev-2268	353	47	loss	loss	NOUN
inlawrev-2268	353	48	corporation	corporation	NOUN
inlawrev-2268	353	49	"	"	PUNCT
inlawrev-2268	353	50	)	)	PUNCT
inlawrev-2268	353	51	,	,	PUNCT
inlawrev-2268	353	52	as	as	ADP
inlawrev-2268	353	53	the	the	DET
inlawrev-2268	353	54	result	result	NOUN
inlawrev-2268	353	55	of	of	ADP
inlawrev-2268	353	56	owning	own	VERB
inlawrev-2268	353	57	stock	stock	NOUN
inlawrev-2268	353	58	of	of	ADP
inlawrev-2268	353	59	the	the	DET
inlawrev-2268	353	60	loss	loss	NOUN
inlawrev-2268	353	61	corporation	corporation	NOUN
inlawrev-2268	353	62	,	,	PUNCT
inlawrev-2268	353	63	own	own	ADJ
inlawrev-2268	353	64	(	(	PUNCT
inlawrev-2268	353	65	immediately	immediately	ADV
inlawrev-2268	353	66	after	after	ADP
inlawrev-2268	353	67	the	the	DET
inlawrev-2268	353	68	reorganization	reorganization	NOUN
inlawrev-2268	353	69	)	)	PUNCT
inlawrev-2268	353	70	less	less	ADJ
inlawrev-2268	353	71	than	than	ADP
inlawrev-2268	353	72	20	20	NUM
inlawrev-2268	353	73	per	per	ADP
inlawrev-2268	353	74	cent	cent	NOUN
inlawrev-2268	353	75	of	of	ADP
inlawrev-2268	353	76	the	the	DET
inlawrev-2268	353	77	fair	fair	ADJ
inlawrev-2268	353	78	market	market	NOUN
inlawrev-2268	353	79	value	value	NOUN
inlawrev-2268	353	80	of	of	ADP
inlawrev-2268	353	81	the	the	DET
inlawrev-2268	353	82	outstanding	outstanding	ADJ
inlawrev-2268	353	83	stock	stock	NOUN
inlawrev-2268	353	84	of	of	ADP
inlawrev-2268	353	85	the	the	DET
inlawrev-2268	353	86	acquiring	acquire	VERB
inlawrev-2268	353	87	corporation	corporation	NOUN
inlawrev-2268	353	88	,	,	PUNCT
inlawrev-2268	353	89	the	the	DET
inlawrev-2268	353	90	total	total	ADJ
inlawrev-2268	353	91	net	net	ADJ
inlawrev-2268	353	92	operating	operating	NOUN
inlawrev-2268	353	93	loss	loss	NOUN
inlawrev-2268	353	94	carryover	carryover	NOUN
inlawrev-2268	353	95	from	from	ADP
inlawrev-2268	353	96	prior	prior	ADJ
inlawrev-2268	353	97	taxable	taxable	ADJ
inlawrev-2268	353	98	years	year	NOUN
inlawrev-2268	353	99	of	of	ADP
inlawrev-2268	353	100	the	the	DET
inlawrev-2268	353	101	loss	loss	NOUN
inlawrev-2268	353	102	corporation	corporation	NOUN
inlawrev-2268	353	103	to	to	ADP
inlawrev-2268	353	104	the	the	DET
inlawrev-2268	353	105	first	first	ADJ
inlawrev-2268	353	106	taxable	taxable	ADJ
inlawrev-2268	353	107	year	year	NOUN
inlawrev-2268	353	108	of	of	ADP
inlawrev-2268	353	109	the	the	DET
inlawrev-2268	353	110	acquiring	acquire	VERB
inlawrev-2268	353	111	corporation	corporation	NOUN
inlawrev-2268	353	112	ending	end	VERB
inlawrev-2268	353	113	after	after	ADP
inlawrev-2268	353	114	the	the	DET
inlawrev-2268	353	115	date	date	NOUN
inlawrev-2268	353	116	of	of	ADP
inlawrev-2268	353	117	transfer	transfer	NOUN
inlawrev-2268	353	118	shall	shall	AUX
inlawrev-2268	353	119	be	be	AUX
inlawrev-2268	353	120	reduced	reduce	VERB
inlawrev-2268	353	121	by	by	ADP
inlawrev-2268	353	122	the	the	DET
inlawrev-2268	353	123	percentage	percentage	NOUN
inlawrev-2268	353	124	determined	determine	VERB
inlawrev-2268	353	125	under	under	ADP
inlawrev-2268	353	126	paragraph	paragraph	NOUN
inlawrev-2268	353	127	(	(	PUNCT
inlawrev-2268	353	128	2	2	NUM
inlawrev-2268	353	129	)	)	PUNCT
inlawrev-2268	353	130	.	.	PUNCT
inlawrev-2268	354	1	note	note	VERB
inlawrev-2268	354	2	that	that	SCONJ
inlawrev-2268	354	3	the	the	DET
inlawrev-2268	354	4	tax	tax	NOUN
inlawrev-2268	354	5	reform	reform	PROPN
inlawrev-2268	354	6	act	act	NOUN
inlawrev-2268	354	7	of	of	ADP
inlawrev-2268	354	8	1976	1976	NUM
inlawrev-2268	354	9	extends	extend	VERB
inlawrev-2268	354	10	this	this	DET
inlawrev-2268	354	11	limitation	limitation	NOUN
inlawrev-2268	354	12	to	to	ADP
inlawrev-2268	354	13	"	"	PUNCT
inlawrev-2268	354	14	b	b	NOUN
inlawrev-2268	354	15	"	"	PUNCT
inlawrev-2268	354	16	type	type	NOUN
inlawrev-2268	354	17	reorganizations	reorganization	NOUN
inlawrev-2268	354	18	.	.	PUNCT
inlawrev-2268	355	1	i	i	PRON
inlawrev-2268	355	2	d.	d.	PROPN
inlawrev-2268	355	3	in	in	ADP
inlawrev-2268	355	4	addition	addition	NOUN
inlawrev-2268	355	5	,	,	PUNCT
inlawrev-2268	355	6	i.r.c	i.r.c	NOUN
inlawrev-2268	355	7	.	.	PUNCT
inlawrev-2268	356	1	§	§	PROPN
inlawrev-2268	356	2	381(a	381(a	PROPN
inlawrev-2268	356	3	)	)	PUNCT
inlawrev-2268	356	4	states	state	VERB
inlawrev-2268	356	5	the	the	DET
inlawrev-2268	356	6	following	following	NOUN
inlawrev-2268	356	7	:	:	PUNCT
inlawrev-2268	356	8	(	(	PUNCT
inlawrev-2268	356	9	a	a	X
inlawrev-2268	356	10	)	)	PUNCT
inlawrev-2268	356	11	general	general	ADJ
inlawrev-2268	356	12	rule	rule	NOUN
inlawrev-2268	356	13	.	.	PUNCT
inlawrev-2268	357	1	—	—	PUNCT
inlawrev-2268	357	2	in	in	ADP
inlawrev-2268	357	3	the	the	DET
inlawrev-2268	357	4	case	case	NOUN
inlawrev-2268	357	5	of	of	ADP
inlawrev-2268	357	6	the	the	DET
inlawrev-2268	357	7	acquisition	acquisition	NOUN
inlawrev-2268	357	8	of	of	ADP
inlawrev-2268	357	9	assets	asset	NOUN
inlawrev-2268	357	10	of	of	ADP
inlawrev-2268	357	11	a	a	DET
inlawrev-2268	357	12	corporation	corporation	NOUN
inlawrev-2268	357	13	by	by	ADP
inlawrev-2268	357	14	another	another	DET
inlawrev-2268	357	15	corporation	corporation	NOUN
inlawrev-2268	357	16	—	—	PUNCT
inlawrev-2268	357	17	(	(	PUNCT
inlawrev-2268	357	18	1	1	X
inlawrev-2268	357	19	)	)	PUNCT
inlawrev-2268	357	20	in	in	ADP
inlawrev-2268	357	21	a	a	DET
inlawrev-2268	357	22	distribution	distribution	NOUN
inlawrev-2268	357	23	to	to	ADP
inlawrev-2268	357	24	such	such	ADJ
inlawrev-2268	357	25	other	other	ADJ
inlawrev-2268	357	26	corporation	corporation	NOUN
inlawrev-2268	357	27	to	to	PART
inlawrev-2268	357	28	which	which	PRON
inlawrev-2268	357	29	section	section	NOUN
inlawrev-2268	357	30	332	332	NUM
inlawrev-2268	357	31	(	(	PUNCT
inlawrev-2268	357	32	relating	relate	VERB
inlawrev-2268	357	33	to	to	ADP
inlawrev-2268	357	34	liquidations	liquidation	NOUN
inlawrev-2268	357	35	of	of	ADP
inlawrev-2268	357	36	subsidiaries	subsidiary	NOUN
inlawrev-2268	357	37	)	)	PUNCT
inlawrev-2268	357	38	applies	apply	VERB
inlawrev-2268	357	39	,	,	PUNCT
inlawrev-2268	357	40	except	except	SCONJ
inlawrev-2268	357	41	in	in	ADP
inlawrev-2268	357	42	a	a	DET
inlawrev-2268	357	43	case	case	NOUN
inlawrev-2268	357	44	in	in	ADP
inlawrev-2268	357	45	which	which	PRON
inlawrev-2268	357	46	the	the	DET
inlawrev-2268	357	47	basis	basis	NOUN
inlawrev-2268	357	48	of	of	ADP
inlawrev-2268	357	49	the	the	DET
inlawrev-2268	357	50	assets	asset	NOUN
inlawrev-2268	357	51	distributed	distribute	VERB
inlawrev-2268	357	52	is	be	AUX
inlawrev-2268	357	53	determined	determine	VERB
inlawrev-2268	357	54	under	under	ADP
inlawrev-2268	357	55	section	section	NOUN
inlawrev-2268	357	56	334(b)(2	334(b)(2	NUM
inlawrev-2268	357	57	)	)	PUNCT
inlawrev-2268	357	58	;	;	PUNCT
inlawrev-2268	357	59	or	or	CCONJ
inlawrev-2268	357	60	(	(	PUNCT
inlawrev-2268	357	61	2	2	X
inlawrev-2268	357	62	)	)	PUNCT
inlawrev-2268	357	63	in	in	ADP
inlawrev-2268	357	64	a	a	DET
inlawrev-2268	357	65	transfer	transfer	NOUN
inlawrev-2268	357	66	to	to	ADP
inlawrev-2268	357	67	which	which	DET
inlawrev-2268	357	68	section	section	NOUN
inlawrev-2268	357	69	361	361	NUM
inlawrev-2268	357	70	(	(	PUNCT
inlawrev-2268	357	71	relating	relate	VERB
inlawrev-2268	357	72	to	to	ADP
inlawrev-2268	357	73	nonrecognition	nonrecognition	NOUN
inlawrev-2268	357	74	of	of	ADP
inlawrev-2268	357	75	gain	gain	NOUN
inlawrev-2268	357	76	or	or	CCONJ
inlawrev-2268	357	77	loss	loss	NOUN
inlawrev-2268	357	78	to	to	ADP
inlawrev-2268	357	79	corporations	corporation	NOUN
inlawrev-2268	357	80	)	)	PUNCT
inlawrev-2268	357	81	applies	apply	VERB
inlawrev-2268	357	82	,	,	PUNCT
inlawrev-2268	357	83	but	but	CCONJ
inlawrev-2268	357	84	only	only	ADV
inlawrev-2268	357	85	if	if	SCONJ
inlawrev-2268	357	86	the	the	DET
inlawrev-2268	357	87	transfer	transfer	NOUN
inlawrev-2268	357	88	is	be	AUX
inlawrev-2268	357	89	in	in	ADP
inlawrev-2268	357	90	connection	connection	NOUN
inlawrev-2268	357	91	with	with	ADP
inlawrev-2268	357	92	a	a	DET
inlawrev-2268	357	93	reorganization	reorganization	NOUN
inlawrev-2268	357	94	described	describe	VERB
inlawrev-2268	357	95	in	in	ADP
inlawrev-2268	357	96	subparagraph	subparagraph	NOUN
inlawrev-2268	357	97	(	(	PUNCT
inlawrev-2268	357	98	a	a	X
inlawrev-2268	357	99	)	)	PUNCT
inlawrev-2268	357	100	,	,	PUNCT
inlawrev-2268	357	101	(	(	PUNCT
inlawrev-2268	357	102	c	c	NOUN
inlawrev-2268	357	103	)	)	PUNCT
inlawrev-2268	357	104	,	,	PUNCT
inlawrev-2268	357	105	(	(	PUNCT
inlawrev-2268	357	106	d	d	X
inlawrev-2268	357	107	)	)	PUNCT
inlawrev-2268	357	108	(	(	PUNCT
inlawrev-2268	357	109	but	but	CCONJ
inlawrev-2268	357	110	only	only	ADV
inlawrev-2268	357	111	if	if	SCONJ
inlawrev-2268	357	112	the	the	DET
inlawrev-2268	357	113	requirements	requirement	NOUN
inlawrev-2268	357	114	or	or	CCONJ
inlawrev-2268	357	115	subparagraphs	subparagraph	NOUN
inlawrev-2268	357	116	(	(	PUNCT
inlawrev-2268	357	117	a	a	X
inlawrev-2268	357	118	)	)	PUNCT
inlawrev-2268	357	119	and	and	CCONJ
inlawrev-2268	357	120	(	(	PUNCT
inlawrev-2268	357	121	b	b	NOUN
inlawrev-2268	357	122	)	)	PUNCT
inlawrev-2268	357	123	of	of	ADP
inlawrev-2268	357	124	section	section	NOUN
inlawrev-2268	357	125	354(b)(1	354(b)(1	NUM
inlawrev-2268	357	126	)	)	PUNCT
inlawrev-2268	357	127	are	be	AUX
inlawrev-2268	357	128	met	meet	VERB
inlawrev-2268	357	129	)	)	PUNCT
inlawrev-2268	357	130	,	,	PUNCT
inlawrev-2268	357	131	or	or	CCONJ
inlawrev-2268	357	132	(	(	PUNCT
inlawrev-2268	357	133	f	f	X
inlawrev-2268	357	134	)	)	PUNCT
inlawrev-2268	357	135	of	of	ADP
inlawrev-2268	357	136	section	section	NOUN
inlawrev-2268	357	137	368(akl	368(akl	NUM
inlawrev-2268	357	138	)	)	PUNCT
inlawrev-2268	357	139	,	,	PUNCT
inlawrev-2268	357	140	the	the	DET
inlawrev-2268	357	141	acquiring	acquire	VERB
inlawrev-2268	357	142	corporation	corporation	NOUN
inlawrev-2268	357	143	shall	shall	AUX
inlawrev-2268	357	144	succeed	succeed	VERB
inlawrev-2268	357	145	to	to	PART
inlawrev-2268	357	146	and	and	CCONJ
inlawrev-2268	357	147	take	take	VERB
inlawrev-2268	357	148	into	into	ADP
inlawrev-2268	357	149	account	account	NOUN
inlawrev-2268	357	150	,	,	PUNCT
inlawrev-2268	357	151	as	as	ADP
inlawrev-2268	357	152	of	of	ADP
inlawrev-2268	357	153	the	the	DET
inlawrev-2268	357	154	close	close	NOUN
inlawrev-2268	357	155	of	of	ADP
inlawrev-2268	357	156	the	the	DET
inlawrev-2268	357	157	day	day	NOUN
inlawrev-2268	357	158	of	of	ADP
inlawrev-2268	357	159	distribution	distribution	NOUN
inlawrev-2268	357	160	or	or	CCONJ
inlawrev-2268	357	161	transfer	transfer	NOUN
inlawrev-2268	357	162	,	,	PUNCT
inlawrev-2268	357	163	the	the	DET
inlawrev-2268	357	164	items	item	NOUN
inlawrev-2268	357	165	described	describe	VERB
inlawrev-2268	357	166	in	in	ADP
inlawrev-2268	357	167	subsection	subsection	NOUN
inlawrev-2268	357	168	(	(	PUNCT
inlawrev-2268	357	169	c	c	NOUN
inlawrev-2268	357	170	)	)	PUNCT
inlawrev-2268	357	171	of	of	ADP
inlawrev-2268	357	172	the	the	DET
inlawrev-2268	357	173	distributor	distributor	NOUN
inlawrev-2268	357	174	or	or	CCONJ
inlawrev-2268	357	175	transferor	transferor	NOUN
inlawrev-2268	357	176	corporation	corporation	NOUN
inlawrev-2268	357	177	,	,	PUNCT
inlawrev-2268	357	178	subject	subject	ADJ
inlawrev-2268	357	179	to	to	ADP
inlawrev-2268	357	180	the	the	DET
inlawrev-2268	357	181	conditions	condition	NOUN
inlawrev-2268	357	182	and	and	CCONJ
inlawrev-2268	357	183	limitations	limitation	NOUN
inlawrev-2268	357	184	specified	specify	VERB
inlawrev-2268	357	185	in	in	ADP
inlawrev-2268	357	186	subsections	subsection	NOUN
inlawrev-2268	357	187	(	(	PUNCT
inlawrev-2268	357	188	b	b	NOUN
inlawrev-2268	357	189	)	)	PUNCT
inlawrev-2268	357	190	and	and	CCONJ
inlawrev-2268	357	191	(	(	PUNCT
inlawrev-2268	357	192	c	c	NOUN
inlawrev-2268	357	193	)	)	PUNCT
inlawrev-2268	357	194	.	.	PUNCT
inlawrev-2268	358	1	*	*	PUNCT
inlawrev-2268	358	2	*	*	PUNCT
inlawrev-2268	358	3	cd	cd	PROPN
inlawrev-2268	358	4	shareholders	shareholder	NOUN
inlawrev-2268	358	5	own	own	VERB
inlawrev-2268	358	6	1500	1500	NUM
inlawrev-2268	358	7	shares	share	NOUN
inlawrev-2268	358	8	or	or	CCONJ
inlawrev-2268	358	9	only	only	ADV
inlawrev-2268	358	10	10	10	NUM
inlawrev-2268	358	11	%	%	NOUN
inlawrev-2268	358	12	of	of	ADP
inlawrev-2268	358	13	the	the	DET
inlawrev-2268	358	14	total	total	ADJ
inlawrev-2268	358	15	outstanding	outstanding	ADJ
inlawrev-2268	358	16	shares	share	NOUN
inlawrev-2268	358	17	.	.	PUNCT
inlawrev-2268	359	1	"	"	PUNCT
inlawrev-2268	359	2	i.r.c	i.r.c	NOUN
inlawrev-2268	359	3	.	.	PUNCT
inlawrev-2268	360	1	§	§	PROPN
inlawrev-2268	360	2	382(bk2	382(bk2	PROPN
inlawrev-2268	360	3	)	)	PUNCT
inlawrev-2268	360	4	(	(	PUNCT
inlawrev-2268	360	5	1954	1954	NUM
inlawrev-2268	360	6	)	)	PUNCT
inlawrev-2268	360	7	(	(	PUNCT
inlawrev-2268	360	8	amended	amend	VERB
inlawrev-2268	360	9	1976	1976	NUM
inlawrev-2268	360	10	)	)	PUNCT
inlawrev-2268	360	11	.	.	PUNCT
inlawrev-2268	361	1	section	section	NOUN
inlawrev-2268	361	2	382(a)(2	382(a)(2	NUM
inlawrev-2268	361	3	)	)	PUNCT
inlawrev-2268	361	4	states	state	VERB
inlawrev-2268	361	5	the	the	DET
inlawrev-2268	361	6	following	following	NOUN
inlawrev-2268	361	7	:	:	PUNCT
inlawrev-2268	361	8	(	(	PUNCT
inlawrev-2268	361	9	2	2	X
inlawrev-2268	361	10	)	)	PUNCT
inlawrev-2268	361	11	reduction	reduction	NOUN
inlawrev-2268	361	12	of	of	ADP
inlawrev-2268	361	13	net	net	ADJ
inlawrev-2268	361	14	operating	operating	NOUN
inlawrev-2268	361	15	loss	loss	NOUN
inlawrev-2268	361	16	carryover	carryover	NOUN
inlawrev-2268	361	17	.	.	PUNCT
inlawrev-2268	362	1	—	—	PUNCT
inlawrev-2268	362	2	the	the	DET
inlawrev-2268	362	3	reduction	reduction	NOUN
inlawrev-2268	362	4	applicable	applicable	ADJ
inlawrev-2268	362	5	under	under	ADP
inlawrev-2268	362	6	paragraph	paragraph	NOUN
inlawrev-2268	362	7	(	(	PUNCT
inlawrev-2268	362	8	1	1	X
inlawrev-2268	362	9	)	)	PUNCT
inlawrev-2268	362	10	shall	shall	AUX
inlawrev-2268	362	11	be	be	AUX
inlawrev-2268	362	12	the	the	DET
inlawrev-2268	362	13	percentage	percentage	NOUN
inlawrev-2268	362	14	determined	determine	VERB
inlawrev-2268	362	15	by	by	ADP
inlawrev-2268	362	16	subtracting	subtract	VERB
inlawrev-2268	362	17	from	from	ADP
inlawrev-2268	362	18	100	100	NUM
inlawrev-2268	362	19	percent	percent	NOUN
inlawrev-2268	362	20	—	—	PUNCT
inlawrev-2268	362	21	(	(	PUNCT
inlawrev-2268	362	22	a	a	X
inlawrev-2268	362	23	)	)	PUNCT
inlawrev-2268	362	24	the	the	DET
inlawrev-2268	362	25	percent	percent	NOUN
inlawrev-2268	362	26	of	of	ADP
inlawrev-2268	362	27	the	the	DET
inlawrev-2268	362	28	fair	fair	ADJ
inlawrev-2268	362	29	market	market	NOUN
inlawrev-2268	362	30	value	value	NOUN
inlawrev-2268	362	31	of	of	ADP
inlawrev-2268	362	32	the	the	DET
inlawrev-2268	362	33	outstanding	outstanding	ADJ
inlawrev-2268	362	34	stock	stock	NOUN
inlawrev-2268	362	35	of	of	ADP
inlawrev-2268	362	36	the	the	DET
inlawrev-2268	362	37	acquiring	acquire	VERB
inlawrev-2268	362	38	corporation	corporation	NOUN
inlawrev-2268	362	39	owned	own	VERB
inlawrev-2268	362	40	(	(	PUNCT
inlawrev-2268	362	41	immediately	immediately	ADV
inlawrev-2268	362	42	after	after	ADP
inlawrev-2268	362	43	the	the	DET
inlawrev-2268	362	44	reorganization	reorganization	NOUN
inlawrev-2268	362	45	)	)	PUNCT
inlawrev-2268	362	46	by	by	ADP
inlawrev-2268	362	47	the	the	DET
inlawrev-2268	362	48	stockholders	stockholder	NOUN
inlawrev-2268	362	49	(	(	PUNCT
inlawrev-2268	362	50	immediately	immediately	ADV
inlawrev-2268	362	51	before	before	ADP
inlawrev-2268	362	52	the	the	DET
inlawrev-2268	362	53	reorganization	reorganization	NOUN
inlawrev-2268	362	54	)	)	PUNCT
inlawrev-2268	362	55	of	of	ADP
inlawrev-2268	362	56	the	the	DET
inlawrev-2268	362	57	loss	loss	NOUN
inlawrev-2268	362	58	corporation	corporation	NOUN
inlawrev-2268	362	59	,	,	PUNCT
inlawrev-2268	362	60	as	as	ADP
inlawrev-2268	362	61	the	the	DET
inlawrev-2268	362	62	result	result	NOUN
inlawrev-2268	362	63	of	of	ADP
inlawrev-2268	362	64	owning	own	VERB
inlawrev-2268	362	65	stock	stock	NOUN
inlawrev-2268	362	66	of	of	ADP
inlawrev-2268	362	67	the	the	DET
inlawrev-2268	362	68	loss	loss	NOUN
inlawrev-2268	362	69	corporation	corporation	NOUN
inlawrev-2268	362	70	,	,	PUNCT
inlawrev-2268	362	71	multiplied	multiply	VERB
inlawrev-2268	362	72	by	by	ADP
inlawrev-2268	362	73	(	(	PUNCT
inlawrev-2268	362	74	b	b	NOUN
inlawrev-2268	362	75	)	)	PUNCT
inlawrev-2268	362	76	five	five	NUM
inlawrev-2268	362	77	.	.	PUNCT
inlawrev-2268	363	1	••5x10	••5x10	NOUN
inlawrev-2268	363	2	%	%	NOUN
inlawrev-2268	363	3	50	50	NUM
inlawrev-2268	363	4	%	%	NOUN
inlawrev-2268	363	5	;	;	PUNCT
inlawrev-2268	363	6	100	100	NUM
inlawrev-2268	363	7	%	%	NOUN
inlawrev-2268	363	8	50	50	NUM
inlawrev-2268	363	9	%	%	NOUN
inlawrev-2268	363	10	=	=	SYM
inlawrev-2268	363	11	50	50	NUM
inlawrev-2268	363	12	%	%	NOUN
inlawrev-2268	363	13	.	.	PUNCT
inlawrev-2268	364	1	996	996	NUM
inlawrev-2268	364	2	indiana	indiana	PROPN
inlawrev-2268	364	3	lawreview	lawreview	PROPN
inlawrev-2268	365	1	[	[	X
inlawrev-2268	365	2	vol	vol	NOUN
inlawrev-2268	365	3	.	.	NOUN
inlawrev-2268	365	4	10:979	10:979	NUM
inlawrev-2268	365	5	tion	tion	NOUN
inlawrev-2268	365	6	.	.	PUNCT
inlawrev-2268	365	7	"	"	PUNCT
inlawrev-2268	366	1	in	in	ADP
inlawrev-2268	366	2	commonwealth	commonwealth	PROPN
inlawrev-2268	366	3	container	container	PROPN
inlawrev-2268	366	4	corp	corp	PROPN
inlawrev-2268	366	5	.	.	PROPN
inlawrev-2268	366	6	v.	v.	ADP
inlawrev-2268	366	7	commissioner,*^	commissioner,*^	VERB
inlawrev-2268	367	1	the	the	DET
inlawrev-2268	367	2	court	court	NOUN
inlawrev-2268	367	3	allowed	allow	VERB
inlawrev-2268	367	4	the	the	DET
inlawrev-2268	367	5	acquiring	acquire	VERB
inlawrev-2268	367	6	corporation	corporation	NOUN
inlawrev-2268	367	7	to	to	PART
inlawrev-2268	367	8	deduct	deduct	VERB
inlawrev-2268	367	9	only	only	ADV
inlawrev-2268	367	10	sixty	sixty	NUM
inlawrev-2268	367	11	-	-	PUNCT
inlawrev-2268	367	12	five	five	NUM
inlawrev-2268	367	13	percent	percent	NOUN
inlawrev-2268	367	14	of	of	ADP
inlawrev-2268	367	15	the	the	DET
inlawrev-2268	367	16	total	total	ADJ
inlawrev-2268	367	17	net	net	ADJ
inlawrev-2268	367	18	operating	operating	NOUN
inlawrev-2268	367	19	loss	loss	NOUN
inlawrev-2268	367	20	carryover	carryover	NOUN
inlawrev-2268	367	21	,	,	PUNCT
inlawrev-2268	367	22	since	since	SCONJ
inlawrev-2268	367	23	prior	prior	ADV
inlawrev-2268	367	24	to	to	ADP
inlawrev-2268	367	25	the	the	DET
inlawrev-2268	367	26	merger	merger	NOUN
inlawrev-2268	367	27	there	there	PRON
inlawrev-2268	367	28	was	be	VERB
inlawrev-2268	367	29	a	a	DET
inlawrev-2268	367	30	shareholder	shareholder	NOUN
inlawrev-2268	367	31	who	who	PRON
inlawrev-2268	367	32	owned	own	VERB
inlawrev-2268	367	33	twenty	twenty	NUM
inlawrev-2268	367	34	-	-	PUNCT
inlawrev-2268	367	35	five	five	NUM
inlawrev-2268	367	36	percent	percent	NOUN
inlawrev-2268	367	37	of	of	ADP
inlawrev-2268	367	38	the	the	DET
inlawrev-2268	367	39	acquiring	acquire	VERB
inlawrev-2268	367	40	corporation	corporation	NOUN
inlawrev-2268	367	41	but	but	CCONJ
inlawrev-2268	367	42	had	have	VERB
inlawrev-2268	367	43	no	no	DET
inlawrev-2268	367	44	interest	interest	NOUN
inlawrev-2268	367	45	in	in	ADP
inlawrev-2268	367	46	the	the	DET
inlawrev-2268	367	47	transferor	transferor	NOUN
inlawrev-2268	367	48	corporation	corporation	NOUN
inlawrev-2268	367	49	.	.	PUNCT
inlawrev-2268	368	1	the	the	DET
inlawrev-2268	368	2	treasury	treasury	NOUN
inlawrev-2268	368	3	explains	explain	VERB
inlawrev-2268	368	4	that	that	SCONJ
inlawrev-2268	368	5	determining	determine	VERB
inlawrev-2268	368	6	if	if	SCONJ
inlawrev-2268	368	7	the	the	DET
inlawrev-2268	368	8	net	net	ADJ
inlawrev-2268	368	9	operating	operating	NOUN
inlawrev-2268	368	10	loss	loss	NOUN
inlawrev-2268	368	11	of	of	ADP
inlawrev-2268	368	12	a	a	DET
inlawrev-2268	368	13	corporation	corporation	NOUN
inlawrev-2268	368	14	involved	involve	VERB
inlawrev-2268	368	15	in	in	ADP
inlawrev-2268	368	16	a	a	DET
inlawrev-2268	368	17	tax	tax	NOUN
inlawrev-2268	368	18	-	-	PUNCT
inlawrev-2268	368	19	free	free	ADJ
inlawrev-2268	368	20	reorganization	reorganization	NOUN
inlawrev-2268	368	21	will	will	AUX
inlawrev-2268	368	22	be	be	AUX
inlawrev-2268	368	23	allowed	allow	VERB
inlawrev-2268	368	24	in	in	ADP
inlawrev-2268	368	25	full	full	ADJ
inlawrev-2268	368	26	depends	depend	VERB
inlawrev-2268	368	27	on	on	ADP
inlawrev-2268	368	28	whether	whether	SCONJ
inlawrev-2268	368	29	the	the	DET
inlawrev-2268	368	30	shareholders	shareholder	NOUN
inlawrev-2268	368	31	of	of	ADP
inlawrev-2268	368	32	the	the	DET
inlawrev-2268	368	33	loss	loss	NOUN
inlawrev-2268	368	34	corporation	corporation	NOUN
inlawrev-2268	368	35	have	have	AUX
inlawrev-2268	368	36	a	a	DET
inlawrev-2268	368	37	"	"	PUNCT
inlawrev-2268	368	38	substantial	substantial	ADJ
inlawrev-2268	368	39	continuing	continue	VERB
inlawrev-2268	368	40	interest	interest	NOUN
inlawrev-2268	368	41	*	*	PUNCT
inlawrev-2268	368	42	'	'	PUNCT
inlawrev-2268	368	43	"	"	PUNCT
inlawrev-2268	368	44	in	in	ADP
inlawrev-2268	368	45	the	the	DET
inlawrev-2268	368	46	acquiring	acquire	VERB
inlawrev-2268	368	47	corporation	corporation	NOUN
inlawrev-2268	368	48	.	.	PUNCT
inlawrev-2268	369	1	this	this	PRON
inlawrev-2268	369	2	assures	assure	VERB
inlawrev-2268	369	3	that	that	SCONJ
inlawrev-2268	369	4	those	those	PRON
inlawrev-2268	369	5	who	who	PRON
inlawrev-2268	369	6	have	have	AUX
inlawrev-2268	369	7	incurred	incur	VERB
inlawrev-2268	369	8	the	the	DET
inlawrev-2268	369	9	net	net	ADJ
inlawrev-2268	369	10	operating	operating	NOUN
inlawrev-2268	369	11	loss	loss	NOUN
inlawrev-2268	369	12	will	will	AUX
inlawrev-2268	369	13	benefit	benefit	VERB
inlawrev-2268	369	14	to	to	ADP
inlawrev-2268	369	15	some	some	DET
inlawrev-2268	369	16	extent	extent	NOUN
inlawrev-2268	369	17	from	from	ADP
inlawrev-2268	369	18	the	the	DET
inlawrev-2268	369	19	related	relate	VERB
inlawrev-2268	369	20	net	net	ADJ
inlawrev-2268	369	21	operating	operating	NOUN
inlawrev-2268	369	22	loss	loss	NOUN
inlawrev-2268	369	23	carryovers/	carryovers/	NUM
inlawrev-2268	369	24	"	"	PUNCT
inlawrev-2268	369	25	and	and	CCONJ
inlawrev-2268	369	26	coincides	coincide	VERB
inlawrev-2268	369	27	with	with	ADP
inlawrev-2268	369	28	the	the	DET
inlawrev-2268	369	29	legislative	legislative	ADJ
inlawrev-2268	369	30	intent	intent	NOUN
inlawrev-2268	369	31	that	that	PRON
inlawrev-2268	369	32	section	section	NOUN
inlawrev-2268	369	33	382	382	NUM
inlawrev-2268	369	34	should	should	AUX
inlawrev-2268	369	35	forbid	forbid	VERB
inlawrev-2268	369	36	the	the	DET
inlawrev-2268	369	37	"	"	PUNCT
inlawrev-2268	369	38	trafficking	trafficking	NOUN
inlawrev-2268	369	39	"	"	PUNCT
inlawrev-2268	369	40	of	of	ADP
inlawrev-2268	369	41	net	net	ADJ
inlawrev-2268	369	42	operating	operating	NOUN
inlawrev-2268	369	43	losses	loss	NOUN
inlawrev-2268	369	44	to	to	ADP
inlawrev-2268	369	45	parties	party	NOUN
inlawrev-2268	369	46	who	who	PRON
inlawrev-2268	369	47	are	be	AUX
inlawrev-2268	369	48	unrelated	unrelated	ADJ
inlawrev-2268	369	49	to	to	ADP
inlawrev-2268	369	50	the	the	DET
inlawrev-2268	369	51	loss	loss	NOUN
inlawrev-2268	369	52	corporation.^	corporation.^	NOUN
inlawrev-2268	369	53	*	*	PUNCT
inlawrev-2268	369	54	note	note	VERB
inlawrev-2268	369	55	that	that	SCONJ
inlawrev-2268	369	56	in	in	ADP
inlawrev-2268	369	57	examples	example	NOUN
inlawrev-2268	369	58	1	1	NUM
inlawrev-2268	369	59	through	through	ADP
inlawrev-2268	369	60	6	6	NUM
inlawrev-2268	369	61	the	the	DET
inlawrev-2268	369	62	transaction	transaction	NOUN
inlawrev-2268	369	63	involved	involve	VERB
inlawrev-2268	369	64	stock	stock	NOUN
inlawrev-2268	369	65	purchases	purchase	NOUN
inlawrev-2268	369	66	,	,	PUNCT
inlawrev-2268	369	67	whereas	whereas	SCONJ
inlawrev-2268	369	68	example	example	NOUN
inlawrev-2268	369	69	7	7	NUM
inlawrev-2268	369	70	utilized	utilize	VERB
inlawrev-2268	369	71	a	a	DET
inlawrev-2268	369	72	tax	tax	NOUN
inlawrev-2268	369	73	-	-	PUNCT
inlawrev-2268	369	74	free	free	ADJ
inlawrev-2268	369	75	reorganization	reorganization	NOUN
inlawrev-2268	369	76	.	.	PUNCT
inlawrev-2268	370	1	in	in	ADP
inlawrev-2268	370	2	the	the	DET
inlawrev-2268	370	3	former	former	ADJ
inlawrev-2268	370	4	instances	instance	NOUN
inlawrev-2268	370	5	,	,	PUNCT
inlawrev-2268	370	6	both	both	CCONJ
inlawrev-2268	370	7	the	the	DET
inlawrev-2268	370	8	continuity	continuity	NOUN
inlawrev-2268	370	9	of	of	ADP
inlawrev-2268	370	10	ownership	ownership	NOUN
inlawrev-2268	370	11	and	and	CCONJ
inlawrev-2268	370	12	business	business	NOUN
inlawrev-2268	370	13	requirements	requirement	NOUN
inlawrev-2268	370	14	set	set	VERB
inlawrev-2268	370	15	forth	forth	ADP
inlawrev-2268	370	16	in	in	ADP
inlawrev-2268	370	17	section	section	NOUN
inlawrev-2268	370	18	382(a	382(a	PROPN
inlawrev-2268	370	19	)	)	PUNCT
inlawrev-2268	370	20	are	be	AUX
inlawrev-2268	370	21	controlling	control	VERB
inlawrev-2268	370	22	,	,	PUNCT
inlawrev-2268	370	23	while	while	SCONJ
inlawrev-2268	370	24	in	in	ADP
inlawrev-2268	370	25	the	the	DET
inlawrev-2268	370	26	latter	latter	ADJ
inlawrev-2268	370	27	situation	situation	NOUN
inlawrev-2268	370	28	,	,	PUNCT
inlawrev-2268	370	29	only	only	ADV
inlawrev-2268	370	30	the	the	DET
inlawrev-2268	370	31	"	"	PUNCT
inlawrev-2268	370	32	twenty	twenty	NUM
inlawrev-2268	370	33	-	-	PUNCT
inlawrev-2268	370	34	percent	percent	NOUN
inlawrev-2268	370	35	"	"	PUNCT
inlawrev-2268	370	36	rule	rule	NOUN
inlawrev-2268	370	37	limits	limit	VERB
inlawrev-2268	370	38	the	the	DET
inlawrev-2268	370	39	availability	availability	NOUN
inlawrev-2268	370	40	of	of	ADP
inlawrev-2268	370	41	the	the	DET
inlawrev-2268	370	42	net	net	ADJ
inlawrev-2268	370	43	operating	operating	NOUN
inlawrev-2268	370	44	loss	loss	NOUN
inlawrev-2268	370	45	carryovers	carryover	NOUN
inlawrev-2268	370	46	.	.	PUNCT
inlawrev-2268	371	1	instead	instead	ADV
inlawrev-2268	371	2	of	of	ADP
inlawrev-2268	371	3	a	a	DET
inlawrev-2268	371	4	similar	similar	ADJ
inlawrev-2268	371	5	"	"	PUNCT
inlawrev-2268	371	6	gradual	gradual	ADJ
inlawrev-2268	371	7	"	"	PUNCT
inlawrev-2268	371	8	reduction	reduction	NOUN
inlawrev-2268	371	9	,	,	PUNCT
inlawrev-2268	371	10	section	section	NOUN
inlawrev-2268	371	11	382(a	382(a	PROPN
inlawrev-2268	371	12	)	)	PUNCT
inlawrev-2268	371	13	imposes	impose	VERB
inlawrev-2268	371	14	an	an	DET
inlawrev-2268	371	15	all	all	PRON
inlawrev-2268	371	16	or	or	CCONJ
inlawrev-2268	371	17	nothing	nothing	PRON
inlawrev-2268	371	18	concept	concept	NOUN
inlawrev-2268	371	19	in	in	ADP
inlawrev-2268	371	20	stock	stock	NOUN
inlawrev-2268	371	21	purchases	purchase	NOUN
inlawrev-2268	371	22	.	.	PUNCT
inlawrev-2268	372	1	if	if	SCONJ
inlawrev-2268	372	2	the	the	DET
inlawrev-2268	372	3	continuity	continuity	NOUN
inlawrev-2268	372	4	requirements	requirement	NOUN
inlawrev-2268	372	5	are	be	AUX
inlawrev-2268	372	6	not	not	PART
inlawrev-2268	372	7	met	meet	VERB
inlawrev-2268	372	8	,	,	PUNCT
inlawrev-2268	372	9	then	then	ADV
inlawrev-2268	372	10	the	the	DET
inlawrev-2268	372	11	entire	entire	ADJ
inlawrev-2268	372	12	net	net	ADJ
inlawrev-2268	372	13	operating	operating	NOUN
inlawrev-2268	372	14	loss	loss	NOUN
inlawrev-2268	372	15	carryover	carryover	NOUN
inlawrev-2268	372	16	is	be	AUX
inlawrev-2268	372	17	disallowed	disallow	VERB
inlawrev-2268	372	18	.	.	PUNCT
inlawrev-2268	373	1	the	the	DET
inlawrev-2268	373	2	tax	tax	NOUN
inlawrev-2268	373	3	reform	reform	PROPN
inlawrev-2268	373	4	act	act	NOUN
inlawrev-2268	373	5	of	of	ADP
inlawrev-2268	373	6	1976	1976	NUM
inlawrev-2268	373	7	"	"	PUNCT
inlawrev-2268	373	8	removes	remove	VERB
inlawrev-2268	373	9	this	this	DET
inlawrev-2268	373	10	disparity	disparity	NOUN
inlawrev-2268	373	11	by	by	ADP
inlawrev-2268	373	12	imposing	impose	VERB
inlawrev-2268	373	13	parallel	parallel	ADJ
inlawrev-2268	373	14	limitations	limitation	NOUN
inlawrev-2268	373	15	on	on	ADP
inlawrev-2268	373	16	both	both	DET
inlawrev-2268	373	17	purchases	purchase	NOUN
inlawrev-2268	373	18	and	and	CCONJ
inlawrev-2268	373	19	tax	tax	NOUN
inlawrev-2268	373	20	-	-	PUNCT
inlawrev-2268	373	21	free	free	ADJ
inlawrev-2268	373	22	reorganizations	reorganization	NOUN
inlawrev-2268	373	23	.	.	PUNCT
inlawrev-2268	374	1	the	the	DET
inlawrev-2268	374	2	new	new	ADJ
inlawrev-2268	374	3	act	act	NOUN
inlawrev-2268	374	4	establishes	establish	VERB
inlawrev-2268	374	5	a	a	DET
inlawrev-2268	374	6	gradual	gradual	ADJ
inlawrev-2268	374	7	reduction	reduction	NOUN
inlawrev-2268	374	8	of	of	ADP
inlawrev-2268	374	9	net	net	ADJ
inlawrev-2268	374	10	operating	operating	NOUN
inlawrev-2268	374	11	loss	loss	NOUN
inlawrev-2268	374	12	carryovers	carryover	NOUN
inlawrev-2268	374	13	for	for	ADP
inlawrev-2268	374	14	both	both	DET
inlawrev-2268	374	15	purchases	purchase	NOUN
inlawrev-2268	374	16	and	and	CCONJ
inlawrev-2268	374	17	reorganizations	reorganization	NOUN
inlawrev-2268	374	18	based	base	VERB
inlawrev-2268	374	19	on	on	ADP
inlawrev-2268	374	20	ownership	ownership	NOUN
inlawrev-2268	374	21	requirements	requirement	NOUN
inlawrev-2268	374	22	only	only	ADV
inlawrev-2268	374	23	.	.	PUNCT
inlawrev-2268	375	1	the	the	DET
inlawrev-2268	375	2	continuity	continuity	NOUN
inlawrev-2268	375	3	of	of	ADP
inlawrev-2268	375	4	business	business	NOUN
inlawrev-2268	375	5	test	test	NOUN
inlawrev-2268	375	6	for	for	ADP
inlawrev-2268	375	7	stock	stock	NOUN
inlawrev-2268	375	8	purchases	purchase	NOUN
inlawrev-2268	375	9	has	have	AUX
inlawrev-2268	375	10	been	be	AUX
inlawrev-2268	375	11	repealed	repeal	VERB
inlawrev-2268	375	12	.	.	PUNCT
inlawrev-2268	376	1	'78	'78	NUM
inlawrev-2268	376	2	•i.r.c	•i.r.c	NOUN
inlawrev-2268	376	3	.	.	PUNCT
inlawrev-2268	377	1	§	§	PROPN
inlawrev-2268	377	2	382(bm6)(a	382(bm6)(a	NUM
inlawrev-2268	377	3	)	)	PUNCT
inlawrev-2268	377	4	.	.	PUNCT
inlawrev-2268	378	1	"	"	PUNCT
inlawrev-2268	378	2	393	393	NUM
inlawrev-2268	378	3	f.2d	f.2d	SYM
inlawrev-2268	378	4	269	269	NUM
inlawrev-2268	378	5	(	(	PUNCT
inlawrev-2268	378	6	3rd	3rd	ADJ
inlawrev-2268	378	7	cir	cir	NOUN
inlawrev-2268	378	8	.	.	PUNCT
inlawrev-2268	378	9	1968	1968	NUM
inlawrev-2268	378	10	)	)	PUNCT
inlawrev-2268	378	11	.	.	PUNCT
inlawrev-2268	378	12	'	'	PUNCT
inlawrev-2268	379	1	•treas	•treas	X
inlawrev-2268	379	2	.	.	PUNCT
inlawrev-2268	380	1	reg	reg	NOUN
inlawrev-2268	380	2	.	.	PUNCT
inlawrev-2268	381	1	§	§	PROPN
inlawrev-2268	381	2	1.382(b)-l(c)(l	1.382(b)-l(c)(l	NUM
inlawrev-2268	381	3	)	)	PUNCT
inlawrev-2268	381	4	(	(	PUNCT
inlawrev-2268	381	5	1962	1962	NUM
inlawrev-2268	381	6	)	)	PUNCT
inlawrev-2268	381	7	.	.	PUNCT
inlawrev-2268	382	1	''	''	PUNCT
inlawrev-2268	382	2	i	i	PRON
inlawrev-2268	382	3	d.	d.	PROPN
inlawrev-2268	382	4	"	"	PUNCT
inlawrev-2268	382	5	h.r	h.r	PROPN
inlawrev-2268	382	6	.	.	PROPN
inlawrev-2268	382	7	rep	rep	PROPN
inlawrev-2268	382	8	.	.	PROPN
inlawrev-2268	382	9	no	no	PROPN
inlawrev-2268	382	10	.	.	NOUN
inlawrev-2268	382	11	1337	1337	NUM
inlawrev-2268	382	12	,	,	PUNCT
inlawrev-2268	382	13	supra	supra	PROPN
inlawrev-2268	382	14	note	note	NOUN
inlawrev-2268	382	15	7	7	NUM
inlawrev-2268	382	16	,	,	PUNCT
inlawrev-2268	382	17	at	at	ADP
inlawrev-2268	382	18	22	22	NUM
inlawrev-2268	382	19	.	.	PUNCT
inlawrev-2268	382	20	^^ax	^^ax	PUNCT
inlawrev-2268	382	21	reform	reform	NOUN
inlawrev-2268	382	22	act	act	NOUN
inlawrev-2268	382	23	of	of	ADP
inlawrev-2268	382	24	1976	1976	NUM
inlawrev-2268	382	25	,	,	PUNCT
inlawrev-2268	382	26	pub	pub	NOUN
inlawrev-2268	382	27	.	.	PUNCT
inlawrev-2268	383	1	l.	l.	PROPN
inlawrev-2268	383	2	no	no	INTJ
inlawrev-2268	383	3	.	.	PROPN
inlawrev-2268	384	1	94	94	NUM
inlawrev-2268	384	2	-	-	SYM
inlawrev-2268	384	3	455	455	NUM
inlawrev-2268	384	4	,	,	PUNCT
inlawrev-2268	384	5	§	§	PROPN
inlawrev-2268	384	6	806	806	NUM
inlawrev-2268	384	7	,	,	PUNCT
inlawrev-2268	384	8	90	90	NUM
inlawrev-2268	384	9	stat	stat	NOUN
inlawrev-2268	384	10	.	.	PUNCT
inlawrev-2268	385	1	1	1	NUM
inlawrev-2268	385	2	^	^	SYM
inlawrev-2268	385	3	20	20	NUM
inlawrev-2268	385	4	(	(	PUNCT
inlawrev-2268	385	5	approved	approve	VERB
inlawrev-2268	385	6	october	october	PROPN
inlawrev-2268	385	7	4	4	NUM
inlawrev-2268	385	8	,	,	PUNCT
inlawrev-2268	385	9	1976	1976	NUM
inlawrev-2268	385	10	)	)	PUNCT
inlawrev-2268	385	11	.	.	PUNCT
inlawrev-2268	386	1	^tor	^tor	PROPN
inlawrev-2268	386	2	purchases	purchase	NOUN
inlawrev-2268	386	3	under	under	ADP
inlawrev-2268	386	4	the	the	DET
inlawrev-2268	386	5	new	new	ADJ
inlawrev-2268	386	6	law	law	NOUN
inlawrev-2268	386	7	,	,	PUNCT
inlawrev-2268	386	8	there	there	PRON
inlawrev-2268	386	9	is	be	VERB
inlawrev-2268	386	10	no	no	DET
inlawrev-2268	386	11	elimination	elimination	NOUN
inlawrev-2268	386	12	of	of	ADP
inlawrev-2268	386	13	net	net	ADJ
inlawrev-2268	386	14	operating	operating	NOUN
inlawrev-2268	386	15	losses	loss	NOUN
inlawrev-2268	386	16	unless	unless	SCONJ
inlawrev-2268	386	17	there	there	PRON
inlawrev-2268	386	18	is	be	VERB
inlawrev-2268	386	19	an	an	DET
inlawrev-2268	386	20	increase	increase	NOUN
inlawrev-2268	386	21	in	in	ADP
inlawrev-2268	386	22	ownership	ownership	NOUN
inlawrev-2268	386	23	of	of	ADP
inlawrev-2268	386	24	sixty	sixty	NUM
inlawrev-2268	386	25	percentage	percentage	NOUN
inlawrev-2268	386	26	points	point	NOUN
inlawrev-2268	386	27	.	.	PUNCT
inlawrev-2268	387	1	moreover	moreover	ADV
inlawrev-2268	387	2	,	,	PUNCT
inlawrev-2268	387	3	net	net	ADJ
inlawrev-2268	387	4	operating	operating	NOUN
inlawrev-2268	387	5	losses	loss	NOUN
inlawrev-2268	387	6	are	be	AUX
inlawrev-2268	387	7	eliminated	eliminate	VERB
inlawrev-2268	387	8	at	at	ADP
inlawrev-2268	387	9	the	the	DET
inlawrev-2268	387	10	rate	rate	NOUN
inlawrev-2268	387	11	of	of	ADP
inlawrev-2268	387	12	three	three	NUM
inlawrev-2268	387	13	and	and	CCONJ
inlawrev-2268	387	14	one	one	NUM
inlawrev-2268	387	15	-	-	PUNCT
inlawrev-2268	387	16	half	half	NOUN
inlawrev-2268	387	17	percent	percent	NOUN
inlawrev-2268	387	18	per	per	ADP
inlawrev-2268	387	19	one	one	NUM
inlawrev-2268	387	20	percentage	percentage	NOUN
inlawrev-2268	387	21	point	point	NOUN
inlawrev-2268	387	22	change	change	NOUN
inlawrev-2268	387	23	if	if	SCONJ
inlawrev-2268	387	24	the	the	DET
inlawrev-2268	387	25	ownership	ownership	NOUN
inlawrev-2268	387	26	change	change	NOUN
inlawrev-2268	387	27	is	be	AUX
inlawrev-2268	387	28	from	from	ADP
inlawrev-2268	387	29	sixty	sixty	NUM
inlawrev-2268	387	30	percent	percent	NOUN
inlawrev-2268	387	31	to	to	ADP
inlawrev-2268	387	32	eighty	eighty	NUM
inlawrev-2268	387	33	percent	percent	NOUN
inlawrev-2268	387	34	.	.	PUNCT
inlawrev-2268	388	1	the	the	DET
inlawrev-2268	388	2	rate	rate	NOUN
inlawrev-2268	388	3	of	of	ADP
inlawrev-2268	388	4	elimination	elimination	NOUN
inlawrev-2268	388	5	is	be	AUX
inlawrev-2268	388	6	one	one	NUM
inlawrev-2268	388	7	and	and	CCONJ
inlawrev-2268	388	8	one	one	NUM
inlawrev-2268	388	9	-	-	PUNCT
inlawrev-2268	388	10	half	half	NOUN
inlawrev-2268	388	11	percent	percent	NOUN
inlawrev-2268	388	12	per	per	ADP
inlawrev-2268	388	13	percentage	percentage	NOUN
inlawrev-2268	388	14	point	point	NOUN
inlawrev-2268	388	15	change	change	NOUN
inlawrev-2268	388	16	above	above	ADP
inlawrev-2268	388	17	eighty	eighty	NUM
inlawrev-2268	388	18	percent	percent	NOUN
inlawrev-2268	388	19	.	.	PUNCT
inlawrev-2268	389	1	this	this	DET
inlawrev-2268	389	2	rule	rule	NOUN
inlawrev-2268	389	3	goes	go	VERB
inlawrev-2268	389	4	into	into	ADP
inlawrev-2268	389	5	effect	effect	NOUN
inlawrev-2268	389	6	for	for	ADP
inlawrev-2268	389	7	taxable	taxable	ADJ
inlawrev-2268	389	8	years	year	NOUN
inlawrev-2268	389	9	of	of	ADP
inlawrev-2268	389	10	the	the	DET
inlawrev-2268	389	11	net	net	ADJ
inlawrev-2268	389	12	operating	operating	NOUN
inlawrev-2268	389	13	loss	loss	NOUN
inlawrev-2268	389	14	corporation	corporation	NOUN
inlawrev-2268	389	15	beginning	begin	VERB
inlawrev-2268	389	16	after	after	ADP
inlawrev-2268	389	17	june	june	PROPN
inlawrev-2268	389	18	30	30	NUM
inlawrev-2268	389	19	,	,	PUNCT
inlawrev-2268	389	20	1978	1978	NUM
inlawrev-2268	389	21	.	.	PUNCT
inlawrev-2268	390	1	for	for	ADP
inlawrev-2268	390	2	tax	tax	NOUN
inlawrev-2268	390	3	-	-	PUNCT
inlawrev-2268	390	4	free	free	ADJ
inlawrev-2268	390	5	reorganizations	reorganization	NOUN
inlawrev-2268	390	6	,	,	PUNCT
inlawrev-2268	390	7	losses	loss	NOUN
inlawrev-2268	390	8	are	be	AUX
inlawrev-2268	390	9	eliminated	eliminate	VERB
inlawrev-2268	390	10	when	when	SCONJ
inlawrev-2268	390	11	the	the	DET
inlawrev-2268	390	12	transferor	transferor	NOUN
inlawrev-2268	390	13	shareholders	shareholder	NOUN
inlawrev-2268	390	14	own	own	VERB
inlawrev-2268	390	15	less	less	ADJ
inlawrev-2268	390	16	than	than	ADP
inlawrev-2268	390	17	forty	forty	NUM
inlawrev-2268	390	18	percent	percent	NOUN
inlawrev-2268	390	19	—	—	PUNCT
inlawrev-2268	390	20	as	as	SCONJ
inlawrev-2268	390	21	opposed	oppose	VERB
inlawrev-2268	390	22	to	to	PART
inlawrev-2268	390	23	twenty	twenty	NUM
inlawrev-2268	390	24	percent	percent	NOUN
inlawrev-2268	390	25	under	under	ADP
inlawrev-2268	390	26	prior	prior	ADJ
inlawrev-2268	390	27	1977	1977	NUM
inlawrev-2268	390	28	]	]	PUNCT
inlawrev-2268	390	29	corporate	corporate	ADJ
inlawrev-2268	390	30	transactions	transaction	NOUN
inlawrev-2268	390	31	997	997	NUM
inlawrev-2268	390	32	iv	iv	NOUN
inlawrev-2268	390	33	.	.	PUNCT
inlawrev-2268	391	1	the	the	DET
inlawrev-2268	391	2	net	net	ADJ
inlawrev-2268	391	3	operating	operating	NOUN
inlawrev-2268	391	4	loss	loss	NOUN
inlawrev-2268	391	5	carryback	carryback	NOUN
inlawrev-2268	391	6	rule	rule	NOUN
inlawrev-2268	391	7	in	in	ADP
inlawrev-2268	391	8	general	general	ADJ
inlawrev-2268	391	9	whether	whether	SCONJ
inlawrev-2268	391	10	post	post	ADJ
inlawrev-2268	391	11	-	-	ADJ
inlawrev-2268	391	12	merger	merger	ADJ
inlawrev-2268	391	13	net	net	ADJ
inlawrev-2268	391	14	operating	operating	NOUN
inlawrev-2268	391	15	losses	loss	NOUN
inlawrev-2268	391	16	generated	generate	VERB
inlawrev-2268	391	17	by	by	ADP
inlawrev-2268	391	18	the	the	DET
inlawrev-2268	391	19	purchasing	purchase	VERB
inlawrev-2268	391	20	corporation	corporation	NOUN
inlawrev-2268	391	21	can	can	AUX
inlawrev-2268	391	22	be	be	AUX
inlawrev-2268	391	23	offset	offset	VERB
inlawrev-2268	391	24	or	or	CCONJ
inlawrev-2268	391	25	"	"	PUNCT
inlawrev-2268	391	26	carried	carry	VERB
inlawrev-2268	391	27	back	back	ADV
inlawrev-2268	391	28	"	"	PUNCT
inlawrev-2268	391	29	against	against	ADP
inlawrev-2268	391	30	the	the	DET
inlawrev-2268	391	31	premerger	premerger	ADJ
inlawrev-2268	391	32	income	income	NOUN
inlawrev-2268	391	33	of	of	ADP
inlawrev-2268	391	34	the	the	DET
inlawrev-2268	391	35	acquired	acquire	VERB
inlawrev-2268	391	36	corporation	corporation	NOUN
inlawrev-2268	391	37	is	be	AUX
inlawrev-2268	391	38	another	another	DET
inlawrev-2268	391	39	question	question	NOUN
inlawrev-2268	391	40	facing	face	VERB
inlawrev-2268	391	41	corporate	corporate	ADJ
inlawrev-2268	391	42	planners	planner	NOUN
inlawrev-2268	391	43	.	.	PUNCT
inlawrev-2268	392	1	the	the	DET
inlawrev-2268	392	2	examples	example	NOUN
inlawrev-2268	392	3	below	below	ADP
inlawrev-2268	392	4	present	present	ADJ
inlawrev-2268	392	5	common	common	ADJ
inlawrev-2268	392	6	problems	problem	NOUN
inlawrev-2268	392	7	in	in	ADP
inlawrev-2268	392	8	this	this	DET
inlawrev-2268	392	9	area	area	NOUN
inlawrev-2268	392	10	.	.	PUNCT
inlawrev-2268	392	11	example	example	NOUN
inlawrev-2268	392	12	9	9	NUM
inlawrev-2268	392	13	:	:	PUNCT
inlawrev-2268	392	14	on	on	ADP
inlawrev-2268	392	15	january	january	PROPN
inlawrev-2268	392	16	1	1	NUM
inlawrev-2268	392	17	,	,	PUNCT
inlawrev-2268	392	18	1974	1974	NUM
inlawrev-2268	392	19	,	,	PUNCT
inlawrev-2268	392	20	x	x	PUNCT
inlawrev-2268	392	21	corporation	corporation	NOUN
inlawrev-2268	392	22	merged	merge	VERB
inlawrev-2268	392	23	with	with	ADP
inlawrev-2268	392	24	y	y	PROPN
inlawrev-2268	392	25	corporation	corporation	PROPN
inlawrev-2268	392	26	pursuant	pursuant	ADJ
inlawrev-2268	392	27	to	to	ADP
inlawrev-2268	392	28	a	a	DET
inlawrev-2268	392	29	merger	merger	NOUN
inlawrev-2268	392	30	agreement	agreement	NOUN
inlawrev-2268	392	31	executed	execute	VERB
inlawrev-2268	392	32	december	december	PROPN
inlawrev-2268	392	33	15	15	NUM
inlawrev-2268	392	34	,	,	PUNCT
inlawrev-2268	392	35	1973	1973	NUM
inlawrev-2268	392	36	.	.	PUNCT
inlawrev-2268	393	1	x	x	PRON
inlawrev-2268	393	2	had	have	AUX
inlawrev-2268	393	3	experienced	experience	VERB
inlawrev-2268	393	4	net	net	ADJ
inlawrev-2268	393	5	operating	operate	VERB
inlawrev-2268	393	6	taxable	taxable	ADJ
inlawrev-2268	393	7	income	income	NOUN
inlawrev-2268	393	8	in	in	ADP
inlawrev-2268	393	9	the	the	DET
inlawrev-2268	393	10	past	past	ADJ
inlawrev-2268	393	11	three	three	NUM
inlawrev-2268	393	12	years	year	NOUN
inlawrev-2268	393	13	.	.	PUNCT
inlawrev-2268	394	1	for	for	ADP
inlawrev-2268	394	2	the	the	DET
inlawrev-2268	394	3	year	year	NOUN
inlawrev-2268	394	4	ending	end	VERB
inlawrev-2268	394	5	december	december	PROPN
inlawrev-2268	394	6	31	31	NUM
inlawrev-2268	394	7	,	,	PUNCT
inlawrev-2268	394	8	1974	1974	NUM
inlawrev-2268	394	9	,	,	PUNCT
inlawrev-2268	394	10	y	y	PROPN
inlawrev-2268	394	11	suffered	suffer	VERB
inlawrev-2268	394	12	substantial	substantial	ADJ
inlawrev-2268	394	13	net	net	ADJ
inlawrev-2268	394	14	operating	operating	NOUN
inlawrev-2268	394	15	losses	loss	NOUN
inlawrev-2268	394	16	.	.	PUNCT
inlawrev-2268	395	1	issue	issue	NOUN
inlawrev-2268	395	2	:	:	PUNCT
inlawrev-2268	395	3	may	may	AUX
inlawrev-2268	395	4	the	the	DET
inlawrev-2268	395	5	newly	newly	ADV
inlawrev-2268	395	6	merged	merge	VERB
inlawrev-2268	395	7	corporation	corporation	NOUN
inlawrev-2268	395	8	,	,	PUNCT
inlawrev-2268	395	9	xy	xy	PROPN
inlawrev-2268	395	10	,	,	PUNCT
inlawrev-2268	395	11	carry	carry	VERB
inlawrev-2268	395	12	back	back	ADP
inlawrev-2268	395	13	the	the	DET
inlawrev-2268	395	14	net	net	ADJ
inlawrev-2268	395	15	operating	operating	NOUN
inlawrev-2268	395	16	losses	loss	NOUN
inlawrev-2268	395	17	generated	generate	VERB
inlawrev-2268	395	18	by	by	ADP
inlawrev-2268	395	19	y	y	PROPN
inlawrev-2268	395	20	to	to	PART
inlawrev-2268	395	21	offset	offset	VERB
inlawrev-2268	395	22	the	the	DET
inlawrev-2268	395	23	premerger	premerger	ADJ
inlawrev-2268	395	24	taxable	taxable	ADJ
inlawrev-2268	395	25	income	income	NOUN
inlawrev-2268	395	26	of	of	ADP
inlawrev-2268	395	27	x	x	PUNCT
inlawrev-2268	395	28	and	and	CCONJ
inlawrev-2268	395	29	thereby	thereby	ADV
inlawrev-2268	395	30	receive	receive	VERB
inlawrev-2268	395	31	a	a	DET
inlawrev-2268	395	32	tax	tax	NOUN
inlawrev-2268	395	33	refund	refund	NOUN
inlawrev-2268	395	34	for	for	ADP
inlawrev-2268	395	35	the	the	DET
inlawrev-2268	395	36	three	three	NUM
inlawrev-2268	395	37	previous	previous	ADJ
inlawrev-2268	395	38	years	year	NOUN
inlawrev-2268	395	39	?	?	PUNCT
inlawrev-2268	396	1	the	the	DET
inlawrev-2268	396	2	internal	internal	PROPN
inlawrev-2268	396	3	revenue	revenue	NOUN
inlawrev-2268	396	4	code	code	NOUN
inlawrev-2268	396	5	forbids	forbid	VERB
inlawrev-2268	396	6	the	the	DET
inlawrev-2268	396	7	acquiring	acquire	VERB
inlawrev-2268	396	8	corporation	corporation	NOUN
inlawrev-2268	396	9	to	to	PART
inlawrev-2268	396	10	carry	carry	VERB
inlawrev-2268	396	11	back	back	ADP
inlawrev-2268	396	12	a	a	DET
inlawrev-2268	396	13	net	net	ADJ
inlawrev-2268	396	14	operating	operating	NOUN
inlawrev-2268	396	15	loss	loss	NOUN
inlawrev-2268	396	16	generated	generate	VERB
inlawrev-2268	396	17	after	after	ADP
inlawrev-2268	396	18	the	the	DET
inlawrev-2268	396	19	date	date	NOUN
inlawrev-2268	396	20	of	of	ADP
inlawrev-2268	396	21	transfer	transfer	NOUN
inlawrev-2268	396	22	to	to	ADP
inlawrev-2268	396	23	a	a	DET
inlawrev-2268	396	24	pre	pre	ADJ
inlawrev-2268	396	25	-	-	ADJ
inlawrev-2268	396	26	merger	merger	ADJ
inlawrev-2268	396	27	taxable	taxable	ADJ
inlawrev-2268	396	28	year	year	NOUN
inlawrev-2268	396	29	of	of	ADP
inlawrev-2268	396	30	the	the	DET
inlawrev-2268	396	31	transferor	transferor	NOUN
inlawrev-2268	396	32	(	(	PUNCT
inlawrev-2268	396	33	acquired	acquire	VERB
inlawrev-2268	396	34	)	)	PUNCT
inlawrev-2268	396	35	corporation.^	corporation.^	PROPN
inlawrev-2268	396	36	*	*	PUNCT
inlawrev-2268	396	37	therefore	therefore	ADV
inlawrev-2268	396	38	,	,	PUNCT
inlawrev-2268	396	39	in	in	ADP
inlawrev-2268	396	40	example	example	NOUN
inlawrev-2268	396	41	9	9	NUM
inlawrev-2268	396	42	,	,	PUNCT
inlawrev-2268	396	43	xy	xy	PROPN
inlawrev-2268	396	44	could	could	AUX
inlawrev-2268	396	45	not	not	PART
inlawrev-2268	396	46	carry	carry	VERB
inlawrev-2268	396	47	back	back	ADP
inlawrev-2268	396	48	the	the	DET
inlawrev-2268	396	49	net	net	ADJ
inlawrev-2268	396	50	operating	operating	NOUN
inlawrev-2268	396	51	loss	loss	NOUN
inlawrev-2268	396	52	generated	generate	VERB
inlawrev-2268	396	53	by	by	ADP
inlawrev-2268	396	54	y	y	PROPN
inlawrev-2268	396	55	to	to	PART
inlawrev-2268	396	56	offset	offset	VERB
inlawrev-2268	396	57	the	the	DET
inlawrev-2268	396	58	pre	pre	ADJ
inlawrev-2268	396	59	-	-	ADJ
inlawrev-2268	396	60	merger	merger	ADJ
inlawrev-2268	396	61	income	income	NOUN
inlawrev-2268	396	62	of	of	ADP
inlawrev-2268	396	63	x.	x.	NOUN
inlawrev-2268	396	64	in	in	ADP
inlawrev-2268	396	65	one	one	NUM
inlawrev-2268	396	66	narrow	narrow	ADJ
inlawrev-2268	396	67	setting	setting	NOUN
inlawrev-2268	396	68	,	,	PUNCT
inlawrev-2268	396	69	however	however	ADV
inlawrev-2268	396	70	,	,	PUNCT
inlawrev-2268	396	71	the	the	DET
inlawrev-2268	396	72	code	code	NOUN
inlawrev-2268	396	73	does	do	AUX
inlawrev-2268	396	74	allow	allow	VERB
inlawrev-2268	396	75	the	the	DET
inlawrev-2268	396	76	utilization	utilization	NOUN
inlawrev-2268	396	77	of	of	ADP
inlawrev-2268	396	78	net	net	ADJ
inlawrev-2268	396	79	operating	operating	NOUN
inlawrev-2268	396	80	loss	loss	NOUN
inlawrev-2268	396	81	carryback	carryback	NOUN
inlawrev-2268	396	82	benefits	benefit	NOUN
inlawrev-2268	396	83	after	after	ADP
inlawrev-2268	396	84	a	a	DET
inlawrev-2268	396	85	corporate	corporate	ADJ
inlawrev-2268	396	86	reorganization	reorganization	NOUN
inlawrev-2268	396	87	.	.	PUNCT
inlawrev-2268	397	1	the	the	DET
inlawrev-2268	397	2	reorganization	reorganization	NOUN
inlawrev-2268	397	3	must	must	AUX
inlawrev-2268	397	4	be	be	AUX
inlawrev-2268	397	5	an	an	DET
inlawrev-2268	397	6	"	"	PUNCT
inlawrev-2268	397	7	f	f	NOUN
inlawrev-2268	397	8	"	"	PUNCT
inlawrev-2268	397	9	type	type	NOUN
inlawrev-2268	397	10	,	,	PUNCT
inlawrev-2268	397	11	which	which	PRON
inlawrev-2268	397	12	is	be	AUX
inlawrev-2268	397	13	usually	usually	ADV
inlawrev-2268	397	14	defined	define	VERB
inlawrev-2268	397	15	as	as	ADP
inlawrev-2268	397	16	a	a	DET
inlawrev-2268	397	17	"	"	PUNCT
inlawrev-2268	397	18	mere	mere	ADJ
inlawrev-2268	397	19	change	change	NOUN
inlawrev-2268	397	20	in	in	ADP
inlawrev-2268	397	21	identity	identity	NOUN
inlawrev-2268	397	22	,	,	PUNCT
inlawrev-2268	397	23	form	form	NOUN
inlawrev-2268	397	24	,	,	PUNCT
inlawrev-2268	397	25	or	or	CCONJ
inlawrev-2268	397	26	place	place	NOUN
inlawrev-2268	397	27	of	of	ADP
inlawrev-2268	397	28	organization	organization	NOUN
inlawrev-2268	397	29	.	.	PUNCT
inlawrev-2268	398	1	"	"	PUNCT
inlawrev-2268	398	2	"	"	PUNCT
inlawrev-2268	398	3	whether	whether	SCONJ
inlawrev-2268	398	4	a	a	DET
inlawrev-2268	398	5	reorganization	reorganization	NOUN
inlawrev-2268	398	6	qualifies	qualify	VERB
inlawrev-2268	398	7	as	as	ADP
inlawrev-2268	398	8	a	a	DET
inlawrev-2268	398	9	"	"	PUNCT
inlawrev-2268	398	10	f	f	NOUN
inlawrev-2268	398	11	"	"	PUNCT
inlawrev-2268	398	12	type	type	NOUN
inlawrev-2268	398	13	has	have	AUX
inlawrev-2268	398	14	been	be	AUX
inlawrev-2268	398	15	a	a	DET
inlawrev-2268	398	16	frequent	frequent	ADJ
inlawrev-2268	398	17	issue	issue	NOUN
inlawrev-2268	398	18	in	in	ADP
inlawrev-2268	398	19	tax	tax	NOUN
inlawrev-2268	398	20	court	court	NOUN
inlawrev-2268	398	21	litigation	litigation	NOUN
inlawrev-2268	398	22	,	,	PUNCT
inlawrev-2268	398	23	and	and	CCONJ
inlawrev-2268	398	24	the	the	DET
inlawrev-2268	398	25	results	result	NOUN
inlawrev-2268	398	26	of	of	ADP
inlawrev-2268	398	27	such	such	ADJ
inlawrev-2268	398	28	cases	case	NOUN
inlawrev-2268	398	29	have	have	AUX
inlawrev-2268	398	30	usually	usually	ADV
inlawrev-2268	398	31	caused	cause	VERB
inlawrev-2268	398	32	more	more	ADJ
inlawrev-2268	398	33	confusion	confusion	NOUN
inlawrev-2268	398	34	than	than	ADP
inlawrev-2268	398	35	consistency	consistency	NOUN
inlawrev-2268	398	36	.	.	PUNCT
inlawrev-2268	398	37	'	'	PUNCT
inlawrev-2268	399	1	*	*	PUNCT
inlawrev-2268	399	2	law	law	NOUN
inlawrev-2268	399	3	,	,	PUNCT
inlawrev-2268	399	4	§	§	PROPN
inlawrev-2268	399	5	382(b	382(b	PROPN
inlawrev-2268	399	6	)	)	PUNCT
inlawrev-2268	399	7	—	—	PUNCT
inlawrev-2268	399	8	of	of	ADP
inlawrev-2268	399	9	the	the	DET
inlawrev-2268	399	10	surviving	survive	VERB
inlawrev-2268	399	11	entity	entity	NOUN
inlawrev-2268	399	12	.	.	PUNCT
inlawrev-2268	400	1	elimination	elimination	NOUN
inlawrev-2268	400	2	of	of	ADP
inlawrev-2268	400	3	net	net	ADJ
inlawrev-2268	400	4	operating	operating	NOUN
inlawrev-2268	400	5	losses	loss	NOUN
inlawrev-2268	400	6	occurs	occur	VERB
inlawrev-2268	400	7	at	at	ADP
inlawrev-2268	400	8	the	the	DET
inlawrev-2268	400	9	rate	rate	NOUN
inlawrev-2268	400	10	of	of	ADP
inlawrev-2268	400	11	three	three	NUM
inlawrev-2268	400	12	and	and	CCONJ
inlawrev-2268	400	13	one	one	NUM
inlawrev-2268	400	14	-	-	PUNCT
inlawrev-2268	400	15	half	half	NOUN
inlawrev-2268	400	16	percent	percent	NOUN
inlawrev-2268	400	17	for	for	ADP
inlawrev-2268	400	18	each	each	DET
inlawrev-2268	400	19	percentage	percentage	NOUN
inlawrev-2268	400	20	point	point	NOUN
inlawrev-2268	400	21	below	below	ADP
inlawrev-2268	400	22	forty	forty	NUM
inlawrev-2268	400	23	percent	percent	NOUN
inlawrev-2268	400	24	,	,	PUNCT
inlawrev-2268	400	25	and	and	CCONJ
inlawrev-2268	400	26	one	one	NUM
inlawrev-2268	400	27	and	and	CCONJ
inlawrev-2268	400	28	one	one	NUM
inlawrev-2268	400	29	-	-	PUNCT
inlawrev-2268	400	30	half	half	NOUN
inlawrev-2268	400	31	percent	percent	NOUN
inlawrev-2268	400	32	for	for	ADP
inlawrev-2268	400	33	each	each	DET
inlawrev-2268	400	34	percentage	percentage	NOUN
inlawrev-2268	400	35	point	point	NOUN
inlawrev-2268	400	36	below	below	ADP
inlawrev-2268	400	37	twenty	twenty	NUM
inlawrev-2268	400	38	percent	percent	NOUN
inlawrev-2268	400	39	.	.	PUNCT
inlawrev-2268	401	1	this	this	DET
inlawrev-2268	401	2	rule	rule	NOUN
inlawrev-2268	401	3	becomes	become	VERB
inlawrev-2268	401	4	effective	effective	ADJ
inlawrev-2268	401	5	for	for	ADP
inlawrev-2268	401	6	plans	plan	NOUN
inlawrev-2268	401	7	adopted	adopt	VERB
inlawrev-2268	401	8	after	after	ADP
inlawrev-2268	401	9	january	january	PROPN
inlawrev-2268	401	10	1	1	NUM
inlawrev-2268	401	11	,	,	PUNCT
inlawrev-2268	401	12	1978	1978	NUM
inlawrev-2268	401	13	.	.	PUNCT
inlawrev-2268	401	14	i.r.c	i.r.c	NOUN
inlawrev-2268	401	15	.	.	PUNCT
inlawrev-2268	402	1	§	§	PROPN
inlawrev-2268	402	2	382(a),(b	382(a),(b	NUM
inlawrev-2268	402	3	)	)	PUNCT
inlawrev-2268	402	4	.	.	PUNCT
inlawrev-2268	403	1	^*i.r.c	^*i.r.c	X
inlawrev-2268	403	2	.	.	PUNCT
inlawrev-2268	404	1	§	§	PROPN
inlawrev-2268	404	2	381(bk3	381(bk3	NUM
inlawrev-2268	404	3	)	)	PUNCT
inlawrev-2268	404	4	.	.	PUNCT
inlawrev-2268	405	1	see	see	VERB
inlawrev-2268	405	2	discussion	discussion	NOUN
inlawrev-2268	405	3	in	in	ADP
inlawrev-2268	405	4	note	note	NOUN
inlawrev-2268	405	5	2	2	NUM
inlawrev-2268	405	6	supra	supra	NOUN
inlawrev-2268	405	7	concerning	concern	VERB
inlawrev-2268	405	8	the	the	DET
inlawrev-2268	405	9	election	election	NOUN
inlawrev-2268	405	10	available	available	ADJ
inlawrev-2268	405	11	to	to	ADP
inlawrev-2268	405	12	the	the	DET
inlawrev-2268	405	13	taxpayer	taxpayer	NOUN
inlawrev-2268	405	14	under	under	ADP
inlawrev-2268	405	15	the	the	DET
inlawrev-2268	405	16	tax	tax	NOUN
inlawrev-2268	405	17	reform	reform	NOUN
inlawrev-2268	405	18	act	act	NOUN
inlawrev-2268	405	19	of	of	ADP
inlawrev-2268	405	20	1976	1976	NUM
inlawrev-2268	405	21	that	that	PRON
inlawrev-2268	405	22	permits	permit	VERB
inlawrev-2268	405	23	an	an	DET
inlawrev-2268	405	24	immediate	immediate	ADJ
inlawrev-2268	405	25	deduction	deduction	NOUN
inlawrev-2268	405	26	for	for	ADP
inlawrev-2268	405	27	a	a	DET
inlawrev-2268	405	28	net	net	ADJ
inlawrev-2268	405	29	operating	operating	NOUN
inlawrev-2268	405	30	loss	loss	NOUN
inlawrev-2268	405	31	carryforward	carryforward	NOUN
inlawrev-2268	405	32	in	in	ADP
inlawrev-2268	405	33	lieu	lieu	NOUN
inlawrev-2268	405	34	of	of	ADP
inlawrev-2268	405	35	the	the	DET
inlawrev-2268	405	36	three	three	NUM
inlawrev-2268	405	37	year	year	NOUN
inlawrev-2268	405	38	net	net	ADJ
inlawrev-2268	405	39	operating	operating	NOUN
inlawrev-2268	405	40	loss	loss	NOUN
inlawrev-2268	405	41	carryback	carryback	NOUN
inlawrev-2268	405	42	.	.	PUNCT
inlawrev-2268	406	1	"	"	PUNCT
inlawrev-2268	406	2	i.r.c	i.r.c	NOUN
inlawrev-2268	406	3	.	.	PUNCT
inlawrev-2268	407	1	§	§	PROPN
inlawrev-2268	407	2	368(a)(1)(f	368(a)(1)(f	NUM
inlawrev-2268	407	3	)	)	PUNCT
inlawrev-2268	407	4	.	.	PUNCT
inlawrev-2268	408	1	for	for	ADP
inlawrev-2268	408	2	other	other	ADJ
inlawrev-2268	408	3	discussions	discussion	NOUN
inlawrev-2268	408	4	,	,	PUNCT
inlawrev-2268	408	5	see	see	VERB
inlawrev-2268	408	6	ranzal	ranzal	PROPN
inlawrev-2268	408	7	,	,	PUNCT
inlawrev-2268	408	8	the	the	DET
inlawrev-2268	408	9	f	f	PROPN
inlawrev-2268	408	10	reorganization	reorganization	NOUN
inlawrev-2268	408	11	:	:	PUNCT
inlawrev-2268	408	12	how	how	SCONJ
inlawrev-2268	408	13	it	it	PRON
inlawrev-2268	408	14	can	can	AUX
inlawrev-2268	408	15	be	be	AUX
inlawrev-2268	408	16	used	use	VERB
inlawrev-2268	408	17	to	to	PART
inlawrev-2268	408	18	advantage	advantage	VERB
inlawrev-2268	408	19	to	to	PART
inlawrev-2268	408	20	combine	combine	VERB
inlawrev-2268	408	21	multiple	multiple	ADJ
inlawrev-2268	408	22	corporations	corporation	NOUN
inlawrev-2268	408	23	,	,	PUNCT
inlawrev-2268	408	24	36	36	NUM
inlawrev-2268	408	25	j.	j.	NOUN
inlawrev-2268	408	26	of	of	ADP
inlawrev-2268	408	27	tax	tax	NOUN
inlawrev-2268	408	28	.	.	PUNCT
inlawrev-2268	409	1	168	168	NUM
inlawrev-2268	409	2	(	(	PUNCT
inlawrev-2268	409	3	1972	1972	NUM
inlawrev-2268	409	4	)	)	PUNCT
inlawrev-2268	409	5	;	;	PUNCT
inlawrev-2268	409	6	see	see	VERB
inlawrev-2268	409	7	also	also	ADV
inlawrev-2268	409	8	pugh	pugh	PROPN
inlawrev-2268	409	9	,	,	PUNCT
inlawrev-2268	409	10	the	the	DET
inlawrev-2268	409	11	f	f	PROPN
inlawrev-2268	409	12	reorganization	reorganization	NOUN
inlawrev-2268	409	13	:	:	PUNCT
inlawrev-2268	409	14	reveille	reveille	PROPN
inlawrev-2268	409	15	for	for	ADP
inlawrev-2268	409	16	a	a	DET
inlawrev-2268	409	17	sleeping	sleep	VERB
inlawrev-2268	409	18	giant	giant	NOUN
inlawrev-2268	409	19	?	?	PUNCT
inlawrev-2268	410	1	24	24	NUM
inlawrev-2268	410	2	tax	tax	NOUN
inlawrev-2268	410	3	.	.	PUNCT
inlawrev-2268	411	1	l.	l.	PROPN
inlawrev-2268	411	2	rev	rev	PROPN
inlawrev-2268	411	3	.	.	PROPN
inlawrev-2268	411	4	437	437	NUM
inlawrev-2268	411	5	(	(	PUNCT
inlawrev-2268	411	6	1969	1969	NUM
inlawrev-2268	411	7	)	)	PUNCT
inlawrev-2268	411	8	;	;	PUNCT
inlawrev-2268	411	9	osterberg	osterberg	ADJ
inlawrev-2268	411	10	,	,	PUNCT
inlawrev-2268	411	11	expansion	expansion	NOUN
inlawrev-2268	411	12	of	of	ADP
inlawrev-2268	411	13	the	the	DET
inlawrev-2268	411	14	(	(	PUNCT
inlawrev-2268	411	15	f	f	X
inlawrev-2268	411	16	)	)	PUNCT
inlawrev-2268	411	17	reorganization	reorganization	NOUN
inlawrev-2268	411	18	,	,	PUNCT
inlawrev-2268	411	19	27	27	NUM
inlawrev-2268	411	20	s.w	s.w	PROPN
inlawrev-2268	411	21	.	.	PROPN
inlawrev-2268	411	22	l.	l.	PROPN
inlawrev-2268	411	23	j.	j.	PROPN
inlawrev-2268	411	24	251,267	251,267	NUM
inlawrev-2268	411	25	(	(	PUNCT
inlawrev-2268	411	26	1973	1973	NUM
inlawrev-2268	411	27	)	)	PUNCT
inlawrev-2268	411	28	.	.	PUNCT
inlawrev-2268	412	1	"	"	PUNCT
inlawrev-2268	412	2	congress	congress	PROPN
inlawrev-2268	412	3	,	,	PUNCT
inlawrev-2268	412	4	in	in	ADP
inlawrev-2268	412	5	enacting	enact	VERB
inlawrev-2268	412	6	the	the	DET
inlawrev-2268	412	7	1976	1976	NUM
inlawrev-2268	412	8	tax	tax	NOUN
inlawrev-2268	412	9	reform	reform	NOUN
inlawrev-2268	412	10	act	act	NOUN
inlawrev-2268	412	11	,	,	PUNCT
inlawrev-2268	412	12	did	do	AUX
inlawrev-2268	412	13	not	not	PART
inlawrev-2268	412	14	amend	amend	VERB
inlawrev-2268	412	15	or	or	CCONJ
inlawrev-2268	412	16	repeal	repeal	VERB
inlawrev-2268	412	17	any	any	DET
inlawrev-2268	412	18	net	net	ADJ
inlawrev-2268	412	19	operating	operating	NOUN
inlawrev-2268	412	20	loss	loss	NOUN
inlawrev-2268	412	21	carryback	carryback	NOUN
inlawrev-2268	412	22	rules	rule	NOUN
inlawrev-2268	412	23	in	in	ADP
inlawrev-2268	412	24	§	§	PROPN
inlawrev-2268	412	25	381	381	NUM
inlawrev-2268	412	26	,	,	PUNCT
inlawrev-2268	412	27	but	but	CCONJ
inlawrev-2268	412	28	only	only	ADV
inlawrev-2268	412	29	dealt	deal	VERB
inlawrev-2268	412	30	with	with	ADP
inlawrev-2268	412	31	the	the	DET
inlawrev-2268	412	32	previously	previously	ADV
inlawrev-2268	412	33	discussed	discuss	VERB
inlawrev-2268	412	34	net	net	ADJ
inlawrev-2268	412	35	operating	operating	NOUN
inlawrev-2268	412	36	loss	loss	NOUN
inlawrev-2268	412	37	carryover	carryover	NOUN
inlawrev-2268	412	38	rules	rule	NOUN
inlawrev-2268	412	39	.	.	PUNCT
inlawrev-2268	413	1	998	998	NUM
inlawrev-2268	413	2	indiana	indiana	PROPN
inlawrev-2268	413	3	lawreview	lawreview	PROPN
inlawrev-2268	414	1	[	[	X
inlawrev-2268	414	2	vol	vol	NOUN
inlawrev-2268	414	3	.	.	NOUN
inlawrev-2268	414	4	10:979	10:979	NUM
inlawrev-2268	414	5	in	in	ADP
inlawrev-2268	414	6	an	an	DET
inlawrev-2268	414	7	attempt	attempt	NOUN
inlawrev-2268	414	8	to	to	PART
inlawrev-2268	414	9	solve	solve	VERB
inlawrev-2268	414	10	this	this	DET
inlawrev-2268	414	11	problem	problem	NOUN
inlawrev-2268	414	12	,	,	PUNCT
inlawrev-2268	414	13	revenue	revenue	NOUN
inlawrev-2268	414	14	ruling	rule	VERB
inlawrev-2268	414	15	75	75	NUM
inlawrev-2268	414	16	-	-	SYM
inlawrev-2268	414	17	561	561	NUM
inlawrev-2268	414	18	was	be	AUX
inlawrev-2268	414	19	issued	issue	VERB
inlawrev-2268	414	20	,	,	PUNCT
inlawrev-2268	414	21	which	which	PRON
inlawrev-2268	414	22	states	state	VERB
inlawrev-2268	414	23	in	in	ADP
inlawrev-2268	414	24	part	part	NOUN
inlawrev-2268	414	25	:	:	PUNCT
inlawrev-2268	414	26	(	(	PUNCT
inlawrev-2268	414	27	1	1	X
inlawrev-2268	414	28	)	)	PUNCT
inlawrev-2268	414	29	given	give	VERB
inlawrev-2268	414	30	the	the	DET
inlawrev-2268	414	31	combination	combination	NOUN
inlawrev-2268	414	32	of	of	ADP
inlawrev-2268	414	33	two	two	NUM
inlawrev-2268	414	34	or	or	CCONJ
inlawrev-2268	414	35	more	more	ADV
inlawrev-2268	414	36	commonly	commonly	ADV
inlawrev-2268	414	37	owned	own	VERB
inlawrev-2268	414	38	operating	operating	NOUN
inlawrev-2268	414	39	corporations	corporation	NOUN
inlawrev-2268	414	40	or	or	CCONJ
inlawrev-2268	414	41	the	the	DET
inlawrev-2268	414	42	merger	merger	NOUN
inlawrev-2268	414	43	of	of	ADP
inlawrev-2268	414	44	two	two	NUM
inlawrev-2268	414	45	wholly	wholly	ADV
inlawrev-2268	414	46	owned	own	VERB
inlawrev-2268	414	47	subsidiaries	subsidiary	NOUN
inlawrev-2268	414	48	,	,	PUNCT
inlawrev-2268	414	49	an	an	DET
inlawrev-2268	414	50	"	"	PUNCT
inlawrev-2268	414	51	f	f	NOUN
inlawrev-2268	414	52	"	"	PUNCT
inlawrev-2268	414	53	reorganization	reorganization	NOUN
inlawrev-2268	414	54	will	will	AUX
inlawrev-2268	414	55	occur	occur	VERB
inlawrev-2268	414	56	so	so	ADV
inlawrev-2268	414	57	long	long	ADV
inlawrev-2268	414	58	as	as	SCONJ
inlawrev-2268	414	59	(	(	PUNCT
inlawrev-2268	414	60	a	a	X
inlawrev-2268	414	61	)	)	PUNCT
inlawrev-2268	414	62	there	there	PRON
inlawrev-2268	414	63	is	be	VERB
inlawrev-2268	414	64	a	a	DET
inlawrev-2268	414	65	complete	complete	ADJ
inlawrev-2268	414	66	identity	identity	NOUN
inlawrev-2268	414	67	of	of	ADP
inlawrev-2268	414	68	shareholders	shareholder	NOUN
inlawrev-2268	414	69	and	and	CCONJ
inlawrev-2268	414	70	their	their	PRON
inlawrev-2268	414	71	proprietary	proprietary	ADJ
inlawrev-2268	414	72	interests	interest	NOUN
inlawrev-2268	414	73	in	in	ADP
inlawrev-2268	414	74	the	the	DET
inlawrev-2268	414	75	tranferor	tranferor	NOUN
inlawrev-2268	414	76	and	and	CCONJ
inlawrev-2268	414	77	acquiring	acquire	VERB
inlawrev-2268	414	78	corporations	corporation	NOUN
inlawrev-2268	414	79	,	,	PUNCT
inlawrev-2268	414	80	(	(	PUNCT
inlawrev-2268	414	81	b	b	X
inlawrev-2268	414	82	)	)	PUNCT
inlawrev-2268	414	83	the	the	DET
inlawrev-2268	414	84	acquiring	acquiring	NOUN
inlawrev-2268	414	85	and	and	CCONJ
inlawrev-2268	414	86	transferor	transferor	NOUN
inlawrev-2268	414	87	corporation	corporation	NOUN
inlawrev-2268	414	88	are	be	AUX
inlawrev-2268	414	89	in	in	ADP
inlawrev-2268	414	90	the	the	DET
inlawrev-2268	414	91	same	same	ADJ
inlawrev-2268	414	92	business	business	NOUN
inlawrev-2268	414	93	or	or	CCONJ
inlawrev-2268	414	94	integrated	integrate	VERB
inlawrev-2268	414	95	activity	activity	NOUN
inlawrev-2268	414	96	prior	prior	ADV
inlawrev-2268	414	97	to	to	ADP
inlawrev-2268	414	98	combination	combination	NOUN
inlawrev-2268	414	99	,	,	PUNCT
inlawrev-2268	414	100	and	and	CCONJ
inlawrev-2268	414	101	(	(	PUNCT
inlawrev-2268	414	102	c	c	X
inlawrev-2268	414	103	)	)	PUNCT
inlawrev-2268	414	104	the	the	DET
inlawrev-2268	414	105	business	business	NOUN
inlawrev-2268	414	106	enterprise	enterprise	NOUN
inlawrev-2268	414	107	of	of	ADP
inlawrev-2268	414	108	the	the	DET
inlawrev-2268	414	109	two	two	NUM
inlawrev-2268	414	110	entities	entity	NOUN
inlawrev-2268	414	111	continues	continue	VERB
inlawrev-2268	414	112	unchanged	unchanged	ADJ
inlawrev-2268	414	113	after	after	ADP
inlawrev-2268	414	114	the	the	DET
inlawrev-2268	414	115	combination	combination	NOUN
inlawrev-2268	414	116	;	;	PUNCT
inlawrev-2268	414	117	and	and	CCONJ
inlawrev-2268	414	118	(	(	PUNCT
inlawrev-2268	414	119	2	2	X
inlawrev-2268	414	120	)	)	PUNCT
inlawrev-2268	414	121	an	an	DET
inlawrev-2268	414	122	acquiring	acquire	VERB
inlawrev-2268	414	123	corporation	corporation	NOUN
inlawrev-2268	414	124	that	that	PRON
inlawrev-2268	414	125	qualifies	qualify	VERB
inlawrev-2268	414	126	as	as	ADP
inlawrev-2268	414	127	an	an	DET
inlawrev-2268	414	128	"	"	PUNCT
inlawrev-2268	414	129	f	f	NOUN
inlawrev-2268	414	130	"	"	PUNCT
inlawrev-2268	414	131	type	type	NOUN
inlawrev-2268	414	132	and	and	CCONJ
inlawrev-2268	414	133	desires	desire	NOUN
inlawrev-2268	414	134	to	to	PART
inlawrev-2268	414	135	carry	carry	VERB
inlawrev-2268	414	136	back	back	ADP
inlawrev-2268	414	137	the	the	DET
inlawrev-2268	414	138	transferor	transferor	NOUN
inlawrev-2268	414	139	's	's	PART
inlawrev-2268	414	140	post	post	ADJ
inlawrev-2268	414	141	-	-	ADJ
inlawrev-2268	414	142	merger	merger	ADJ
inlawrev-2268	414	143	net	net	ADJ
inlawrev-2268	414	144	operating	operating	NOUN
inlawrev-2268	414	145	losses	loss	NOUN
inlawrev-2268	414	146	to	to	ADP
inlawrev-2268	414	147	the	the	DET
inlawrev-2268	414	148	transferor	transferor	NOUN
inlawrev-2268	414	149	's	's	PART
inlawrev-2268	414	150	pre	pre	ADJ
inlawrev-2268	414	151	-	-	ADJ
inlawrev-2268	414	152	merger	merger	ADJ
inlawrev-2268	414	153	taxable	taxable	ADJ
inlawrev-2268	414	154	income	income	NOUN
inlawrev-2268	414	155	under	under	ADP
inlawrev-2268	414	156	section	section	NOUN
inlawrev-2268	414	157	381(b)(3	381(b)(3	NUM
inlawrev-2268	414	158	)	)	PUNCT
inlawrev-2268	414	159	must	must	AUX
inlawrev-2268	414	160	further	far	ADV
inlawrev-2268	414	161	show	show	VERB
inlawrev-2268	414	162	(	(	PUNCT
inlawrev-2268	414	163	a	a	PRON
inlawrev-2268	414	164	)	)	PUNCT
inlawrev-2268	414	165	net	net	ADJ
inlawrev-2268	414	166	operating	operating	NOUN
inlawrev-2268	414	167	losses	loss	NOUN
inlawrev-2268	414	168	are	be	AUX
inlawrev-2268	414	169	attributable	attributable	ADJ
inlawrev-2268	414	170	to	to	ADP
inlawrev-2268	414	171	a	a	DET
inlawrev-2268	414	172	separate	separate	ADJ
inlawrev-2268	414	173	business	business	NOUN
inlawrev-2268	414	174	or	or	CCONJ
inlawrev-2268	414	175	division	division	NOUN
inlawrev-2268	414	176	formerly	formerly	ADV
inlawrev-2268	414	177	operated	operate	VERB
inlawrev-2268	414	178	by	by	ADP
inlawrev-2268	414	179	the	the	DET
inlawrev-2268	414	180	transferor	transferor	NOUN
inlawrev-2268	414	181	corporation	corporation	NOUN
inlawrev-2268	414	182	,	,	PUNCT
inlawrev-2268	414	183	and	and	CCONJ
inlawrev-2268	414	184	(	(	PUNCT
inlawrev-2268	414	185	b	b	X
inlawrev-2268	414	186	)	)	PUNCT
inlawrev-2268	414	187	that	that	SCONJ
inlawrev-2268	414	188	the	the	DET
inlawrev-2268	414	189	transferor	transferor	NOUN
inlawrev-2268	414	190	corporation	corporation	NOUN
inlawrev-2268	414	191	has	have	VERB
inlawrev-2268	414	192	taxable	taxable	ADJ
inlawrev-2268	414	193	income	income	NOUN
inlawrev-2268	414	194	in	in	ADP
inlawrev-2268	414	195	its	its	PRON
inlawrev-2268	414	196	pre	pre	ADJ
inlawrev-2268	414	197	-	-	ADJ
inlawrev-2268	414	198	merger	merger	ADJ
inlawrev-2268	414	199	taxable	taxable	ADJ
inlawrev-2268	414	200	years	year	NOUN
inlawrev-2268	414	201	to	to	PART
inlawrev-2268	414	202	offset	offset	VERB
inlawrev-2268	414	203	the	the	DET
inlawrev-2268	414	204	net	net	ADJ
inlawrev-2268	414	205	operating	operating	NOUN
inlawrev-2268	414	206	loss	loss	NOUN
inlawrev-2268	414	207	carryback	carryback	NOUN
inlawrev-2268	414	208	.	.	PUNCT
inlawrev-2268	414	209	"	"	PUNCT
inlawrev-2268	415	1	the	the	DET
inlawrev-2268	415	2	effect	effect	NOUN
inlawrev-2268	415	3	of	of	ADP
inlawrev-2268	415	4	this	this	DET
inlawrev-2268	415	5	ruling	ruling	NOUN
inlawrev-2268	415	6	is	be	AUX
inlawrev-2268	415	7	to	to	PART
inlawrev-2268	415	8	present	present	VERB
inlawrev-2268	415	9	two	two	NUM
inlawrev-2268	415	10	major	major	ADJ
inlawrev-2268	415	11	barriers	barrier	NOUN
inlawrev-2268	415	12	to	to	ADP
inlawrev-2268	415	13	the	the	DET
inlawrev-2268	415	14	corporate	corporate	ADJ
inlawrev-2268	415	15	planner	planner	NOUN
inlawrev-2268	415	16	advising	advise	VERB
inlawrev-2268	415	17	on	on	ADP
inlawrev-2268	415	18	a	a	DET
inlawrev-2268	415	19	reorganization	reorganization	NOUN
inlawrev-2268	415	20	that	that	PRON
inlawrev-2268	415	21	has	have	VERB
inlawrev-2268	415	22	potential	potential	ADJ
inlawrev-2268	415	23	net	net	ADJ
inlawrev-2268	415	24	operating	operating	NOUN
inlawrev-2268	415	25	losses	loss	NOUN
inlawrev-2268	415	26	:	:	PUNCT
inlawrev-2268	415	27	(	(	PUNCT
inlawrev-2268	415	28	1	1	X
inlawrev-2268	415	29	)	)	PUNCT
inlawrev-2268	415	30	the	the	DET
inlawrev-2268	415	31	planner	planner	NOUN
inlawrev-2268	415	32	must	must	AUX
inlawrev-2268	415	33	determine	determine	VERB
inlawrev-2268	415	34	whether	whether	SCONJ
inlawrev-2268	415	35	the	the	DET
inlawrev-2268	415	36	reorganization	reorganization	NOUN
inlawrev-2268	415	37	qualifies	qualify	VERB
inlawrev-2268	415	38	as	as	ADP
inlawrev-2268	415	39	an	an	DET
inlawrev-2268	415	40	"	"	PUNCT
inlawrev-2268	415	41	f	f	NOUN
inlawrev-2268	415	42	"	"	PUNCT
inlawrev-2268	415	43	type	type	NOUN
inlawrev-2268	415	44	;	;	PUNCT
inlawrev-2268	415	45	and	and	CCONJ
inlawrev-2268	415	46	(	(	PUNCT
inlawrev-2268	415	47	2	2	X
inlawrev-2268	415	48	)	)	PUNCT
inlawrev-2268	415	49	the	the	DET
inlawrev-2268	415	50	planner	planner	NOUN
inlawrev-2268	415	51	must	must	AUX
inlawrev-2268	415	52	decide	decide	VERB
inlawrev-2268	415	53	whether	whether	SCONJ
inlawrev-2268	415	54	the	the	DET
inlawrev-2268	415	55	post	post	ADJ
inlawrev-2268	415	56	-	-	ADJ
inlawrev-2268	415	57	merger	merger	ADJ
inlawrev-2268	415	58	net	net	ADJ
inlawrev-2268	415	59	operating	operating	NOUN
inlawrev-2268	415	60	losses	loss	NOUN
inlawrev-2268	415	61	,	,	PUNCT
inlawrev-2268	415	62	if	if	SCONJ
inlawrev-2268	415	63	likely	likely	ADJ
inlawrev-2268	415	64	to	to	PART
inlawrev-2268	415	65	arise	arise	VERB
inlawrev-2268	415	66	,	,	PUNCT
inlawrev-2268	415	67	are	be	AUX
inlawrev-2268	415	68	"	"	PUNCT
inlawrev-2268	415	69	attributable	attributable	ADJ
inlawrev-2268	415	70	"	"	PUNCT
inlawrev-2268	415	71	to	to	PART
inlawrev-2268	415	72	separate	separate	VERB
inlawrev-2268	415	73	divisions	division	NOUN
inlawrev-2268	415	74	of	of	ADP
inlawrev-2268	415	75	the	the	DET
inlawrev-2268	415	76	transferor	transferor	NOUN
inlawrev-2268	415	77	corporation	corporation	NOUN
inlawrev-2268	415	78	.	.	PUNCT
inlawrev-2268	416	1	as	as	SCONJ
inlawrev-2268	416	2	the	the	DET
inlawrev-2268	416	3	examples	example	NOUN
inlawrev-2268	416	4	presented	present	VERB
inlawrev-2268	416	5	below	below	ADP
inlawrev-2268	416	6	indicate	indicate	VERB
inlawrev-2268	416	7	.	.	PUNCT
inlawrev-2268	417	1	revenue	revenue	NOUN
inlawrev-2268	417	2	ruling	rule	VERB
inlawrev-2268	417	3	75	75	NUM
inlawrev-2268	417	4	-	-	SYM
inlawrev-2268	417	5	561	561	NUM
inlawrev-2268	417	6	will	will	AUX
inlawrev-2268	417	7	hereafter	hereafter	ADV
inlawrev-2268	417	8	provide	provide	VERB
inlawrev-2268	417	9	corporate	corporate	ADJ
inlawrev-2268	417	10	planners	planner	NOUN
inlawrev-2268	417	11	and	and	CCONJ
inlawrev-2268	417	12	the	the	DET
inlawrev-2268	417	13	courts	court	NOUN
inlawrev-2268	417	14	with	with	ADP
inlawrev-2268	417	15	objective	objective	ADJ
inlawrev-2268	417	16	guidelines	guideline	NOUN
inlawrev-2268	417	17	to	to	ADP
inlawrev-2268	417	18	reorganization	reorganization	NOUN
inlawrev-2268	417	19	planning	planning	NOUN
inlawrev-2268	417	20	and	and	CCONJ
inlawrev-2268	417	21	litigation	litigation	NOUN
inlawrev-2268	417	22	in	in	ADP
inlawrev-2268	417	23	most	most	ADJ
inlawrev-2268	417	24	instances	instance	NOUN
inlawrev-2268	417	25	.	.	PUNCT
inlawrev-2268	418	1	a.	a.	NOUN
inlawrev-2268	418	2	the	the	DET
inlawrev-2268	418	3	net	net	ADJ
inlawrev-2268	418	4	operating	operating	NOUN
inlawrev-2268	418	5	loss	loss	NOUN
inlawrev-2268	418	6	carryback	carryback	NOUN
inlawrev-2268	418	7	"	"	PUNCT
inlawrev-2268	418	8	attribution	attribution	NOUN
inlawrev-2268	418	9	"	"	PUNCT
inlawrev-2268	418	10	rule	rule	NOUN
inlawrev-2268	418	11	example	example	NOUN
inlawrev-2268	418	12	10	10	NUM
inlawrev-2268	418	13	:	:	PUNCT
inlawrev-2268	418	14	a	a	DET
inlawrev-2268	418	15	,	,	PUNCT
inlawrev-2268	418	16	b	b	NOUN
inlawrev-2268	418	17	,	,	PUNCT
inlawrev-2268	418	18	and	and	CCONJ
inlawrev-2268	418	19	c	c	NOUN
inlawrev-2268	418	20	corporations	corporation	NOUN
inlawrev-2268	418	21	are	be	AUX
inlawrev-2268	418	22	all	all	PRON
inlawrev-2268	418	23	owned	own	VERB
inlawrev-2268	418	24	by	by	ADP
inlawrev-2268	418	25	golden	golden	ADJ
inlawrev-2268	418	26	.	.	PUNCT
inlawrev-2268	419	1	a	a	DET
inlawrev-2268	419	2	merger	merger	NOUN
inlawrev-2268	419	3	agreement	agreement	NOUN
inlawrev-2268	419	4	is	be	AUX
inlawrev-2268	419	5	drafted	draft	VERB
inlawrev-2268	419	6	and	and	CCONJ
inlawrev-2268	419	7	signed	sign	VERB
inlawrev-2268	419	8	on	on	ADP
inlawrev-2268	419	9	december	december	PROPN
inlawrev-2268	419	10	31	31	NUM
inlawrev-2268	419	11	,	,	PUNCT
inlawrev-2268	419	12	1974	1974	NUM
inlawrev-2268	419	13	;	;	PUNCT
inlawrev-2268	419	14	the	the	DET
inlawrev-2268	419	15	new	new	ADJ
inlawrev-2268	419	16	entity	entity	NOUN
inlawrev-2268	419	17	is	be	AUX
inlawrev-2268	419	18	abc	abc	PROPN
inlawrev-2268	419	19	corporation	corporation	PROPN
inlawrev-2268	419	20	.	.	PUNCT
inlawrev-2268	420	1	for	for	ADP
inlawrev-2268	420	2	the	the	DET
inlawrev-2268	420	3	year	year	NOUN
inlawrev-2268	420	4	ending	end	VERB
inlawrev-2268	420	5	december	december	PROPN
inlawrev-2268	420	6	31	31	NUM
inlawrev-2268	420	7	,	,	PUNCT
inlawrev-2268	420	8	1975	1975	NUM
inlawrev-2268	420	9	,	,	PUNCT
inlawrev-2268	420	10	abc	abc	PROPN
inlawrev-2268	420	11	suffered	suffer	VERB
inlawrev-2268	420	12	a	a	DET
inlawrev-2268	420	13	$	$	SYM
inlawrev-2268	420	14	100,000	100,000	NUM
inlawrev-2268	420	15	net	net	ADJ
inlawrev-2268	420	16	operating	operating	NOUN
inlawrev-2268	420	17	loss	loss	NOUN
inlawrev-2268	420	18	:	:	PUNCT
inlawrev-2268	420	19	$	$	SYM
inlawrev-2268	420	20	60,000	60,000	NUM
inlawrev-2268	420	21	was	be	AUX
inlawrev-2268	420	22	attributable	attributable	ADJ
inlawrev-2268	420	23	to	to	ADP
inlawrev-2268	420	24	a	a	PRON
inlawrev-2268	420	25	,	,	PUNCT
inlawrev-2268	420	26	and	and	CCONJ
inlawrev-2268	420	27	$	$	SYM
inlawrev-2268	420	28	40,000	40,000	NUM
inlawrev-2268	420	29	to	to	ADP
inlawrev-2268	420	30	b.	b.	PROPN
inlawrev-2268	420	31	c	c	PROPN
inlawrev-2268	420	32	reported	report	VERB
inlawrev-2268	420	33	no	no	DET
inlawrev-2268	420	34	losses	loss	NOUN
inlawrev-2268	420	35	or	or	CCONJ
inlawrev-2268	420	36	taxable	taxable	ADJ
inlawrev-2268	420	37	income	income	NOUN
inlawrev-2268	420	38	.	.	PUNCT
inlawrev-2268	421	1	^tlev	^tlev	PROPN
inlawrev-2268	421	2	.	.	PUNCT
inlawrev-2268	422	1	rul	rul	PROPN
inlawrev-2268	422	2	.	.	PUNCT
inlawrev-2268	423	1	75	75	NUM
inlawrev-2268	423	2	-	-	SYM
inlawrev-2268	423	3	561	561	NUM
inlawrev-2268	423	4	,	,	PUNCT
inlawrev-2268	423	5	1975	1975	NUM
inlawrev-2268	423	6	-	-	SYM
inlawrev-2268	423	7	2	2	NUM
inlawrev-2268	423	8	c.b	c.b	PROPN
inlawrev-2268	423	9	.	.	PROPN
inlawrev-2268	423	10	129	129	NUM
inlawrev-2268	423	11	.	.	PUNCT
inlawrev-2268	424	1	1977	1977	NUM
inlawrev-2268	424	2	]	]	PUNCT
inlawrev-2268	424	3	corporate	corporate	ADJ
inlawrev-2268	424	4	transactions	transaction	NOUN
inlawrev-2268	424	5	999	999	NUM
inlawrev-2268	424	6	for	for	ADP
inlawrev-2268	424	7	the	the	DET
inlawrev-2268	424	8	three	three	NUM
inlawrev-2268	424	9	years	year	NOUN
inlawrev-2268	424	10	prior	prior	ADV
inlawrev-2268	424	11	to	to	ADP
inlawrev-2268	424	12	the	the	DET
inlawrev-2268	424	13	merger	merger	NOUN
inlawrev-2268	424	14	,	,	PUNCT
inlawrev-2268	424	15	the	the	DET
inlawrev-2268	424	16	three	three	NUM
inlawrev-2268	424	17	divisions	division	NOUN
inlawrev-2268	424	18	had	have	VERB
inlawrev-2268	424	19	the	the	DET
inlawrev-2268	424	20	following	follow	VERB
inlawrev-2268	424	21	taxable	taxable	ADJ
inlawrev-2268	424	22	incomes	income	NOUN
inlawrev-2268	424	23	:	:	PUNCT
inlawrev-2268	424	24	a	a	DET
inlawrev-2268	424	25	b	b	X
inlawrev-2268	424	26	c	c	NOUN
inlawrev-2268	424	27	1974	1974	NUM
inlawrev-2268	424	28	$	$	SYM
inlawrev-2268	424	29	10,000	10,000	NUM
inlawrev-2268	424	30	$	$	SYM
inlawrev-2268	424	31	50,000	50,000	NUM
inlawrev-2268	424	32	1973	1973	NUM
inlawrev-2268	424	33	$	$	SYM
inlawrev-2268	424	34	20,000	20,000	NUM
inlawrev-2268	424	35	$	$	SYM
inlawrev-2268	424	36	50,000	50,000	NUM
inlawrev-2268	424	37	1972	1972	NUM
inlawrev-2268	424	38	$	$	SYM
inlawrev-2268	424	39	20,000	20,000	NUM
inlawrev-2268	424	40	$	$	SYM
inlawrev-2268	424	41	10,000	10,000	NUM
inlawrev-2268	424	42	$	$	SYM
inlawrev-2268	424	43	50,000	50,000	NUM
inlawrev-2268	424	44	issue	issue	NOUN
inlawrev-2268	424	45	:	:	PUNCT
inlawrev-2268	424	46	assuming	assume	VERB
inlawrev-2268	424	47	golden	golden	PROPN
inlawrev-2268	424	48	's	's	PART
inlawrev-2268	424	49	reorganization	reorganization	NOUN
inlawrev-2268	424	50	qualifies	qualifie	NOUN
inlawrev-2268	424	51	as	as	ADP
inlawrev-2268	424	52	an	an	DET
inlawrev-2268	424	53	"	"	PUNCT
inlawrev-2268	424	54	f	f	NOUN
inlawrev-2268	424	55	"	"	PUNCT
inlawrev-2268	424	56	type	type	NOUN
inlawrev-2268	424	57	,	,	PUNCT
inlawrev-2268	424	58	is	be	AUX
inlawrev-2268	424	59	the	the	DET
inlawrev-2268	424	60	entire	entire	ADJ
inlawrev-2268	424	61	$	$	SYM
inlawrev-2268	424	62	100,000	100,000	NUM
inlawrev-2268	424	63	net	net	ADJ
inlawrev-2268	424	64	operating	operating	NOUN
inlawrev-2268	424	65	loss	loss	NOUN
inlawrev-2268	424	66	available	available	ADJ
inlawrev-2268	424	67	for	for	ADP
inlawrev-2268	424	68	carryback	carryback	ADJ
inlawrev-2268	424	69	treatment	treatment	NOUN
inlawrev-2268	424	70	?	?	PUNCT
inlawrev-2268	425	1	abc	abc	PROPN
inlawrev-2268	425	2	corporation	corporation	PROPN
inlawrev-2268	425	3	could	could	AUX
inlawrev-2268	425	4	carry	carry	VERB
inlawrev-2268	425	5	back	back	ADV
inlawrev-2268	425	6	only	only	ADV
inlawrev-2268	425	7	$	$	SYM
inlawrev-2268	425	8	50,000	50,000	NUM
inlawrev-2268	425	9	of	of	ADP
inlawrev-2268	425	10	the	the	DET
inlawrev-2268	425	11	$	$	SYM
inlawrev-2268	425	12	60,000	60,000	NUM
inlawrev-2268	425	13	net	net	ADJ
inlawrev-2268	425	14	operating	operating	NOUN
inlawrev-2268	425	15	loss	loss	NOUN
inlawrev-2268	425	16	attributable	attributable	ADJ
inlawrev-2268	425	17	to	to	ADP
inlawrev-2268	425	18	division	division	NOUN
inlawrev-2268	425	19	a	a	PRON
inlawrev-2268	425	20	and	and	CCONJ
inlawrev-2268	425	21	only	only	ADV
inlawrev-2268	425	22	$	$	SYM
inlawrev-2268	425	23	10,000	10,000	NUM
inlawrev-2268	425	24	of	of	ADP
inlawrev-2268	425	25	the	the	DET
inlawrev-2268	425	26	$	$	SYM
inlawrev-2268	425	27	40,000	40,000	NUM
inlawrev-2268	425	28	net	net	ADJ
inlawrev-2268	425	29	operating	operating	NOUN
inlawrev-2268	425	30	loss	loss	NOUN
inlawrev-2268	425	31	attributable	attributable	ADJ
inlawrev-2268	425	32	to	to	AUX
inlawrev-2268	425	33	b.	b.	VERB
inlawrev-2268	425	34	even	even	ADV
inlawrev-2268	425	35	though	though	SCONJ
inlawrev-2268	425	36	c	c	NOUN
inlawrev-2268	425	37	had	have	VERB
inlawrev-2268	425	38	premerger	premerger	ADJ
inlawrev-2268	425	39	taxable	taxable	ADJ
inlawrev-2268	425	40	income	income	NOUN
inlawrev-2268	425	41	available	available	ADJ
inlawrev-2268	425	42	to	to	PART
inlawrev-2268	425	43	offset	offset	VERB
inlawrev-2268	425	44	the	the	DET
inlawrev-2268	425	45	net	net	ADJ
inlawrev-2268	425	46	operating	operating	NOUN
inlawrev-2268	425	47	loss	loss	NOUN
inlawrev-2268	425	48	carryback	carryback	NOUN
inlawrev-2268	425	49	,	,	PUNCT
inlawrev-2268	425	50	revenue	revenue	NOUN
inlawrev-2268	425	51	ruling	rule	VERB
inlawrev-2268	425	52	75	75	NUM
inlawrev-2268	425	53	-	-	SYM
inlawrev-2268	425	54	561	561	NUM
inlawrev-2268	425	55	requires	require	VERB
inlawrev-2268	425	56	that	that	SCONJ
inlawrev-2268	425	57	such	such	DET
inlawrev-2268	425	58	a	a	DET
inlawrev-2268	425	59	loss	loss	NOUN
inlawrev-2268	425	60	be	be	AUX
inlawrev-2268	425	61	attributable	attributable	ADJ
inlawrev-2268	425	62	to	to	ADP
inlawrev-2268	425	63	the	the	DET
inlawrev-2268	425	64	same	same	ADJ
inlawrev-2268	425	65	division	division	NOUN
inlawrev-2268	425	66	that	that	PRON
inlawrev-2268	425	67	previously	previously	ADV
inlawrev-2268	425	68	generated	generate	VERB
inlawrev-2268	425	69	the	the	DET
inlawrev-2268	425	70	taxable	taxable	ADJ
inlawrev-2268	425	71	income	income	NOUN
inlawrev-2268	425	72	.	.	PUNCT
inlawrev-2268	425	73	"	"	PUNCT
inlawrev-2268	426	1	hence	hence	ADV
inlawrev-2268	426	2	c	c	PROPN
inlawrev-2268	426	3	did	do	AUX
inlawrev-2268	426	4	not	not	PART
inlawrev-2268	426	5	qualify	qualify	VERB
inlawrev-2268	426	6	for	for	ADP
inlawrev-2268	426	7	a	a	DET
inlawrev-2268	426	8	net	net	ADJ
inlawrev-2268	426	9	operating	operating	NOUN
inlawrev-2268	426	10	loss	loss	NOUN
inlawrev-2268	426	11	carryback	carryback	NOUN
inlawrev-2268	426	12	since	since	SCONJ
inlawrev-2268	426	13	it	it	PRON
inlawrev-2268	426	14	generated	generate	VERB
inlawrev-2268	426	15	no	no	DET
inlawrev-2268	426	16	net	net	ADJ
inlawrev-2268	426	17	operating	operating	NOUN
inlawrev-2268	426	18	losses	loss	NOUN
inlawrev-2268	426	19	in	in	ADP
inlawrev-2268	426	20	1975	1975	NUM
inlawrev-2268	426	21	.	.	PUNCT
inlawrev-2268	427	1	unlike	unlike	ADP
inlawrev-2268	427	2	the	the	DET
inlawrev-2268	427	3	conclusion	conclusion	NOUN
inlawrev-2268	427	4	reached	reach	VERB
inlawrev-2268	427	5	in	in	ADP
inlawrev-2268	427	6	example	example	NOUN
inlawrev-2268	427	7	9	9	NUM
inlawrev-2268	427	8	,	,	PUNCT
inlawrev-2268	427	9	the	the	DET
inlawrev-2268	427	10	court	court	NOUN
inlawrev-2268	427	11	in	in	ADP
inlawrev-2268	427	12	associated	associated	ADJ
inlawrev-2268	427	13	machine	machine	NOUN
inlawrev-2268	427	14	v.	v.	ADP
inlawrev-2268	427	15	commissioner'^^	commissioner'^^	NOUN
inlawrev-2268	427	16	allowed	allow	VERB
inlawrev-2268	427	17	the	the	DET
inlawrev-2268	427	18	carryback	carryback	NOUN
inlawrev-2268	427	19	of	of	ADP
inlawrev-2268	427	20	the	the	DET
inlawrev-2268	427	21	post	post	ADJ
inlawrev-2268	427	22	-	-	ADJ
inlawrev-2268	427	23	merger	merger	ADJ
inlawrev-2268	427	24	net	net	ADJ
inlawrev-2268	427	25	operating	operating	NOUN
inlawrev-2268	427	26	loss	loss	NOUN
inlawrev-2268	427	27	generated	generate	VERB
inlawrev-2268	427	28	by	by	ADP
inlawrev-2268	427	29	the	the	DET
inlawrev-2268	427	30	acquiring	acquire	VERB
inlawrev-2268	427	31	corporation	corporation	NOUN
inlawrev-2268	427	32	to	to	PART
inlawrev-2268	427	33	offset	offset	VERB
inlawrev-2268	427	34	the	the	DET
inlawrev-2268	427	35	transferor	transferor	NOUN
inlawrev-2268	427	36	's	's	PART
inlawrev-2268	427	37	pre	pre	ADJ
inlawrev-2268	427	38	-	-	ADJ
inlawrev-2268	427	39	merger	merger	ADJ
inlawrev-2268	427	40	taxable	taxable	ADJ
inlawrev-2268	427	41	income	income	NOUN
inlawrev-2268	427	42	without	without	ADP
inlawrev-2268	427	43	limitation	limitation	NOUN
inlawrev-2268	427	44	or	or	CCONJ
inlawrev-2268	427	45	"	"	PUNCT
inlawrev-2268	427	46	attribution	attribution	NOUN
inlawrev-2268	427	47	,	,	PUNCT
inlawrev-2268	427	48	"	"	PUNCT
inlawrev-2268	427	49	as	as	SCONJ
inlawrev-2268	427	50	required	require	VERB
inlawrev-2268	427	51	by	by	ADP
inlawrev-2268	427	52	revenue	revenue	NOUN
inlawrev-2268	427	53	ruling	rule	VERB
inlawrev-2268	427	54	75	75	NUM
inlawrev-2268	427	55	-	-	SYM
inlawrev-2268	427	56	561	561	NUM
inlawrev-2268	427	57	.	.	PUNCT
inlawrev-2268	428	1	the	the	DET
inlawrev-2268	428	2	taxpayer	taxpayer	NOUN
inlawrev-2268	428	3	in	in	ADP
inlawrev-2268	428	4	associated	associated	ADJ
inlawrev-2268	428	5	machine	machine	NOUN
inlawrev-2268	428	6	owned	own	VERB
inlawrev-2268	428	7	both	both	DET
inlawrev-2268	428	8	corporations	corporation	NOUN
inlawrev-2268	428	9	prior	prior	ADV
inlawrev-2268	428	10	to	to	ADP
inlawrev-2268	428	11	merger	merger	NOUN
inlawrev-2268	428	12	;	;	PUNCT
inlawrev-2268	428	13	one	one	NUM
inlawrev-2268	428	14	corporation	corporation	NOUN
inlawrev-2268	428	15	was	be	AUX
inlawrev-2268	428	16	an	an	DET
inlawrev-2268	428	17	engineering	engineering	NOUN
inlawrev-2268	428	18	firm	firm	NOUN
inlawrev-2268	428	19	and	and	CCONJ
inlawrev-2268	428	20	the	the	DET
inlawrev-2268	428	21	other	other	ADJ
inlawrev-2268	428	22	a	a	DET
inlawrev-2268	428	23	machine	machine	NOUN
inlawrev-2268	428	24	shop	shop	NOUN
inlawrev-2268	428	25	that	that	PRON
inlawrev-2268	428	26	processed	process	VERB
inlawrev-2268	428	27	the	the	DET
inlawrev-2268	428	28	former	former	NOUN
inlawrev-2268	428	29	's	's	PART
inlawrev-2268	428	30	designs	design	NOUN
inlawrev-2268	428	31	.	.	PUNCT
inlawrev-2268	429	1	the	the	DET
inlawrev-2268	429	2	commissioner	commissioner	NOUN
inlawrev-2268	429	3	incorrectly	incorrectly	ADV
inlawrev-2268	429	4	interpreted	interpret	VERB
inlawrev-2268	429	5	section	section	NOUN
inlawrev-2268	429	6	381	381	NUM
inlawrev-2268	429	7	to	to	PART
inlawrev-2268	429	8	allow	allow	VERB
inlawrev-2268	429	9	only	only	ADV
inlawrev-2268	429	10	the	the	DET
inlawrev-2268	429	11	offsetting	offsetting	NOUN
inlawrev-2268	429	12	of	of	ADP
inlawrev-2268	429	13	the	the	DET
inlawrev-2268	429	14	transferor	transferor	NOUN
inlawrev-2268	429	15	's	's	PART
inlawrev-2268	429	16	pre	pre	ADJ
inlawrev-2268	429	17	-	-	ADJ
inlawrev-2268	429	18	merger	merger	ADJ
inlawrev-2268	429	19	net	net	ADJ
inlawrev-2268	429	20	operating	operating	NOUN
inlawrev-2268	429	21	loss	loss	NOUN
inlawrev-2268	429	22	against	against	ADP
inlawrev-2268	429	23	the	the	DET
inlawrev-2268	429	24	acquiring	acquire	VERB
inlawrev-2268	429	25	corporation	corporation	NOUN
inlawrev-2268	429	26	's	's	PART
inlawrev-2268	429	27	pre	pre	ADJ
inlawrev-2268	429	28	-	-	ADJ
inlawrev-2268	429	29	merger	merger	ADJ
inlawrev-2268	429	30	taxable	taxable	ADJ
inlawrev-2268	429	31	income	income	NOUN
inlawrev-2268	429	32	.	.	PUNCT
inlawrev-2268	430	1	*	*	PUNCT
inlawrev-2268	430	2	*	*	PUNCT
inlawrev-2268	430	3	the	the	DET
inlawrev-2268	430	4	court	court	NOUN
inlawrev-2268	430	5	rejected	reject	VERB
inlawrev-2268	430	6	this	this	DET
inlawrev-2268	430	7	interpretation	interpretation	NOUN
inlawrev-2268	430	8	,	,	PUNCT
inlawrev-2268	430	9	holding	hold	VERB
inlawrev-2268	430	10	that	that	SCONJ
inlawrev-2268	430	11	such	such	DET
inlawrev-2268	430	12	a	a	DET
inlawrev-2268	430	13	"	"	PUNCT
inlawrev-2268	430	14	simultaneous	simultaneous	ADJ
inlawrev-2268	430	15	"	"	PUNCT
inlawrev-2268	430	16	offsetting	offset	VERB
inlawrev-2268	430	17	of	of	ADP
inlawrev-2268	430	18	taxable	taxable	ADJ
inlawrev-2268	430	19	income	income	NOUN
inlawrev-2268	430	20	and	and	CCONJ
inlawrev-2268	430	21	net	net	ADJ
inlawrev-2268	430	22	operating	operating	NOUN
inlawrev-2268	430	23	loss	loss	NOUN
inlawrev-2268	430	24	was	be	AUX
inlawrev-2268	430	25	without	without	ADP
inlawrev-2268	430	26	"	"	PUNCT
inlawrev-2268	430	27	logic	logic	NOUN
inlawrev-2268	430	28	or	or	CCONJ
inlawrev-2268	430	29	authority	authority	NOUN
inlawrev-2268	430	30	.	.	PUNCT
inlawrev-2268	431	1	"	"	PUNCT
inlawrev-2268	431	2	"	"	PUNCT
inlawrev-2268	431	3	the	the	DET
inlawrev-2268	431	4	court	court	NOUN
inlawrev-2268	431	5	noted	note	VERB
inlawrev-2268	431	6	that	that	SCONJ
inlawrev-2268	431	7	congress	congress	PROPN
inlawrev-2268	431	8	intended	intend	VERB
inlawrev-2268	431	9	a	a	DET
inlawrev-2268	431	10	sequential	sequential	ADJ
inlawrev-2268	431	11	application	application	NOUN
inlawrev-2268	431	12	of	of	ADP
inlawrev-2268	431	13	the	the	DET
inlawrev-2268	431	14	net	net	ADJ
inlawrev-2268	431	15	operating	operating	NOUN
inlawrev-2268	431	16	loss	loss	NOUN
inlawrev-2268	431	17	carryback	carryback	NOUN
inlawrev-2268	431	18	concept	concept	NOUN
inlawrev-2268	431	19	"	"	PUNCT
inlawrev-2268	431	20	that	that	PRON
inlawrev-2268	431	21	would	would	AUX
inlawrev-2268	431	22	allow	allow	VERB
inlawrev-2268	431	23	offsetting	offsetting	NOUN
inlawrev-2268	431	24	of	of	ADP
inlawrev-2268	431	25	post	post	ADJ
inlawrev-2268	431	26	-	-	ADJ
inlawrev-2268	431	27	merger	merger	ADJ
inlawrev-2268	431	28	net	net	ADJ
inlawrev-2268	431	29	operating	operating	NOUN
inlawrev-2268	431	30	losses	loss	NOUN
inlawrev-2268	431	31	against	against	ADP
inlawrev-2268	431	32	premerger	premerger	ADJ
inlawrev-2268	431	33	taxable	taxable	ADJ
inlawrev-2268	431	34	income	income	NOUN
inlawrev-2268	431	35	,	,	PUNCT
inlawrev-2268	431	36	but	but	CCONJ
inlawrev-2268	431	37	would	would	AUX
inlawrev-2268	431	38	never	never	ADV
inlawrev-2268	431	39	allow	allow	VERB
inlawrev-2268	431	40	the	the	DET
inlawrev-2268	431	41	offsetting	offsetting	NOUN
inlawrev-2268	431	42	of	of	ADP
inlawrev-2268	431	43	premerger	premerger	ADJ
inlawrev-2268	431	44	figures	figure	NOUN
inlawrev-2268	431	45	alone	alone	ADV
inlawrev-2268	431	46	.	.	PUNCT
inlawrev-2268	432	1	strangely	strangely	ADV
inlawrev-2268	432	2	enough	enough	ADV
inlawrev-2268	432	3	,	,	PUNCT
inlawrev-2268	432	4	the	the	DET
inlawrev-2268	432	5	same	same	ADJ
inlawrev-2268	432	6	court	court	NOUN
inlawrev-2268	432	7	,	,	PUNCT
inlawrev-2268	432	8	on	on	ADP
inlawrev-2268	432	9	the	the	DET
inlawrev-2268	432	10	same	same	ADJ
inlawrev-2268	432	11	day	day	NOUN
inlawrev-2268	432	12	,	,	PUNCT
inlawrev-2268	432	13	expressly	expressly	ADV
inlawrev-2268	432	14	limited	limit	VERB
inlawrev-2268	432	15	the	the	DET
inlawrev-2268	432	16	amount	amount	NOUN
inlawrev-2268	432	17	of	of	ADP
inlawrev-2268	432	18	the	the	DET
inlawrev-2268	432	19	available	available	ADJ
inlawrev-2268	432	20	net	net	ADJ
inlawrev-2268	432	21	operating	operating	NOUN
inlawrev-2268	432	22	loss	loss	NOUN
inlawrev-2268	432	23	carryback	carryback	NOUN
inlawrev-2268	432	24	in	in	ADP
inlawrev-2268	432	25	deciding	decide	VERB
inlawrev-2268	432	26	a	a	DET
inlawrev-2268	432	27	different	different	ADJ
inlawrev-2268	432	28	case	case	NOUN
inlawrev-2268	432	29	having	have	VERB
inlawrev-2268	432	30	similar	similar	ADJ
inlawrev-2268	432	31	facts	fact	NOUN
inlawrev-2268	432	32	.	.	PUNCT
inlawrev-2268	433	1	in	in	ADP
inlawrev-2268	433	2	estate	estate	NOUN
inlawrev-2268	433	3	of	of	ADP
inlawrev-2268	433	4	stauffer	stauffer	NOUN
inlawrev-2268	433	5	"	"	PUNCT
inlawrev-2268	433	6	•id	•id	X
inlawrev-2268	433	7	.	.	PUNCT
inlawrev-2268	434	1	"	"	PUNCT
inlawrev-2268	434	2	403	403	NUM
inlawrev-2268	434	3	f.2d	f.2d	NUM
inlawrev-2268	434	4	622	622	NUM
inlawrev-2268	434	5	(	(	PUNCT
inlawrev-2268	434	6	9th	9th	ADJ
inlawrev-2268	434	7	cir	cir	NOUN
inlawrev-2268	434	8	.	.	PUNCT
inlawrev-2268	434	9	1968	1968	NUM
inlawrev-2268	434	10	)	)	PUNCT
inlawrev-2268	434	11	.	.	PUNCT
inlawrev-2268	435	1	"	"	PUNCT
inlawrev-2268	435	2	/d	/d	PUNCT
inlawrev-2268	435	3	.	.	PUNCT
inlawrev-2268	436	1	at	at	ADP
inlawrev-2268	436	2	625	625	NUM
inlawrev-2268	436	3	.	.	PUNCT
inlawrev-2268	437	1	"	"	PUNCT
inlawrev-2268	437	2	i.r.c	i.r.c	NOUN
inlawrev-2268	437	3	.	.	PUNCT
inlawrev-2268	438	1	§	§	PROPN
inlawrev-2268	438	2	172(a	172(a	PROPN
inlawrev-2268	438	3	)	)	PUNCT
inlawrev-2268	438	4	.	.	PUNCT
inlawrev-2268	439	1	1000	1000	NUM
inlawrev-2268	439	2	indiana	indiana	NOUN
inlawrev-2268	439	3	lawreview	lawreview	PROPN
inlawrev-2268	440	1	[	[	X
inlawrev-2268	440	2	vol	vol	NOUN
inlawrev-2268	440	3	.	.	PUNCT
inlawrev-2268	440	4	10:979	10:979	NUM
inlawrev-2268	440	5	v.	v.	ADP
inlawrev-2268	440	6	commissioner,^	commissioner,^	PROPN
inlawrev-2268	440	7	the	the	DET
inlawrev-2268	440	8	taxpayer	taxpayer	NOUN
inlawrev-2268	440	9	owned	own	VERB
inlawrev-2268	440	10	three	three	NUM
inlawrev-2268	440	11	similar	similar	ADJ
inlawrev-2268	440	12	retailing	retailing	NOUN
inlawrev-2268	440	13	operations	operation	NOUN
inlawrev-2268	440	14	:	:	PUNCT
inlawrev-2268	440	15	one	one	NUM
inlawrev-2268	440	16	in	in	ADP
inlawrev-2268	440	17	new	new	PROPN
inlawrev-2268	440	18	york	york	PROPN
inlawrev-2268	440	19	,	,	PUNCT
inlawrev-2268	440	20	one	one	NUM
inlawrev-2268	440	21	in	in	ADP
inlawrev-2268	440	22	illinois	illinois	PROPN
inlawrev-2268	440	23	,	,	PUNCT
inlawrev-2268	440	24	and	and	CCONJ
inlawrev-2268	440	25	one	one	NUM
inlawrev-2268	440	26	in	in	ADP
inlawrev-2268	440	27	california	california	PROPN
inlawrev-2268	440	28	.	.	PUNCT
inlawrev-2268	441	1	pursuant	pursuant	ADJ
inlawrev-2268	441	2	to	to	ADP
inlawrev-2268	441	3	a	a	DET
inlawrev-2268	441	4	merger	merger	NOUN
inlawrev-2268	441	5	agreement	agreement	NOUN
inlawrev-2268	441	6	,	,	PUNCT
inlawrev-2268	441	7	these	these	DET
inlawrev-2268	441	8	three	three	NUM
inlawrev-2268	441	9	businesses	business	NOUN
inlawrev-2268	441	10	were	be	AUX
inlawrev-2268	441	11	to	to	PART
inlawrev-2268	441	12	be	be	AUX
inlawrev-2268	441	13	reorganized	reorganize	VERB
inlawrev-2268	441	14	in	in	ADP
inlawrev-2268	441	15	new	new	PROPN
inlawrev-2268	441	16	mexico	mexico	PROPN
inlawrev-2268	441	17	.	.	PUNCT
inlawrev-2268	442	1	however	however	ADV
inlawrev-2268	442	2	,	,	PUNCT
inlawrev-2268	442	3	the	the	DET
inlawrev-2268	442	4	relocation	relocation	NOUN
inlawrev-2268	442	5	never	never	ADV
inlawrev-2268	442	6	occurred	occur	VERB
inlawrev-2268	442	7	because	because	SCONJ
inlawrev-2268	442	8	all	all	DET
inlawrev-2268	442	9	three	three	NUM
inlawrev-2268	442	10	businesses	business	NOUN
inlawrev-2268	442	11	suffered	suffer	VERB
inlawrev-2268	442	12	financial	financial	ADJ
inlawrev-2268	442	13	losses	loss	NOUN
inlawrev-2268	442	14	caused	cause	VERB
inlawrev-2268	442	15	by	by	ADP
inlawrev-2268	442	16	a	a	DET
inlawrev-2268	442	17	drop	drop	NOUN
inlawrev-2268	442	18	in	in	ADP
inlawrev-2268	442	19	retail	retail	ADJ
inlawrev-2268	442	20	consumer	consumer	NOUN
inlawrev-2268	442	21	demand	demand	NOUN
inlawrev-2268	442	22	.	.	PUNCT
inlawrev-2268	443	1	the	the	DET
inlawrev-2268	443	2	court	court	NOUN
inlawrev-2268	443	3	allowed	allow	VERB
inlawrev-2268	443	4	the	the	DET
inlawrev-2268	443	5	net	net	ADJ
inlawrev-2268	443	6	operating	operating	NOUN
inlawrev-2268	443	7	loss	loss	NOUN
inlawrev-2268	443	8	carryback	carryback	NOUN
inlawrev-2268	443	9	only	only	ADV
inlawrev-2268	443	10	to	to	ADP
inlawrev-2268	443	11	the	the	DET
inlawrev-2268	443	12	extent	extent	NOUN
inlawrev-2268	443	13	that	that	SCONJ
inlawrev-2268	443	14	the	the	DET
inlawrev-2268	443	15	post	post	ADJ
inlawrev-2268	443	16	-	-	ADJ
inlawrev-2268	443	17	merger	merger	ADJ
inlawrev-2268	443	18	net	net	ADJ
inlawrev-2268	443	19	operating	operating	NOUN
inlawrev-2268	443	20	loss	loss	NOUN
inlawrev-2268	443	21	was	be	AUX
inlawrev-2268	443	22	attributable	attributable	ADJ
inlawrev-2268	443	23	to	to	ADP
inlawrev-2268	443	24	an	an	DET
inlawrev-2268	443	25	entity	entity	NOUN
inlawrev-2268	443	26	that	that	PRON
inlawrev-2268	443	27	had	have	VERB
inlawrev-2268	443	28	pre	pre	ADJ
inlawrev-2268	443	29	-	-	ADJ
inlawrev-2268	443	30	merger	merger	ADJ
inlawrev-2268	443	31	taxable	taxable	ADJ
inlawrev-2268	443	32	income	income	NOUN
inlawrev-2268	443	33	available	available	ADJ
inlawrev-2268	443	34	for	for	ADP
inlawrev-2268	443	35	offset	offset	NOUN
inlawrev-2268	443	36	.	.	PUNCT
inlawrev-2268	444	1	*	*	PUNCT
inlawrev-2268	444	2	*	*	AUX
inlawrev-2268	444	3	reconciling	reconcile	VERB
inlawrev-2268	444	4	the	the	DET
inlawrev-2268	444	5	holdings	holding	NOUN
inlawrev-2268	444	6	of	of	ADP
inlawrev-2268	444	7	associated	associated	ADJ
inlawrev-2268	444	8	machine	machine	NOUN
inlawrev-2268	444	9	and	and	CCONJ
inlawrev-2268	444	10	stauffer	stauffer	NOUN
inlawrev-2268	444	11	is	be	AUX
inlawrev-2268	444	12	not	not	PART
inlawrev-2268	444	13	an	an	DET
inlawrev-2268	444	14	easy	easy	ADJ
inlawrev-2268	444	15	task	task	NOUN
inlawrev-2268	444	16	.	.	PUNCT
inlawrev-2268	445	1	associated	associated	ADJ
inlawrev-2268	445	2	machine	machine	NOUN
inlawrev-2268	445	3	may	may	AUX
inlawrev-2268	445	4	have	have	AUX
inlawrev-2268	445	5	mistakenly	mistakenly	ADV
inlawrev-2268	445	6	omitted	omit	VERB
inlawrev-2268	445	7	the	the	DET
inlawrev-2268	445	8	"	"	PUNCT
inlawrev-2268	445	9	attribution	attribution	NOUN
inlawrev-2268	445	10	"	"	PUNCT
inlawrev-2268	445	11	limit	limit	NOUN
inlawrev-2268	445	12	mandated	mandate	VERB
inlawrev-2268	445	13	in	in	ADP
inlawrev-2268	445	14	stauffer	stauffer	PROPN
inlawrev-2268	445	15	.	.	PUNCT
inlawrev-2268	446	1	or	or	CCONJ
inlawrev-2268	446	2	perhaps	perhaps	ADV
inlawrev-2268	446	3	the	the	DET
inlawrev-2268	446	4	court	court	NOUN
inlawrev-2268	446	5	placed	place	VERB
inlawrev-2268	446	6	significance	significance	NOUN
inlawrev-2268	446	7	on	on	ADP
inlawrev-2268	446	8	the	the	DET
inlawrev-2268	446	9	fact	fact	NOUN
inlawrev-2268	446	10	that	that	SCONJ
inlawrev-2268	446	11	the	the	DET
inlawrev-2268	446	12	businesses	business	NOUN
inlawrev-2268	446	13	in	in	ADP
inlawrev-2268	446	14	associated	associated	ADJ
inlawrev-2268	446	15	machine	machine	NOUN
inlawrev-2268	446	16	were	be	AUX
inlawrev-2268	446	17	of	of	ADP
inlawrev-2268	446	18	the	the	DET
inlawrev-2268	446	19	"	"	PUNCT
inlawrev-2268	446	20	brother	brother	NOUN
inlawrev-2268	446	21	-	-	PUNCT
inlawrev-2268	446	22	sister	sister	NOUN
inlawrev-2268	446	23	"	"	PUNCT
inlawrev-2268	446	24	type	type	NOUN
inlawrev-2268	446	25	as	as	SCONJ
inlawrev-2268	446	26	opposed	oppose	VERB
inlawrev-2268	446	27	to	to	ADP
inlawrev-2268	446	28	the	the	DET
inlawrev-2268	446	29	"	"	PUNCT
inlawrev-2268	446	30	parent	parent	NOUN
inlawrev-2268	446	31	-	-	PUNCT
inlawrev-2268	446	32	subsidiary	subsidiary	NOUN
inlawrev-2268	446	33	"	"	PUNCT
inlawrev-2268	446	34	relation	relation	NOUN
inlawrev-2268	446	35	presented	present	VERB
inlawrev-2268	446	36	in	in	ADP
inlawrev-2268	446	37	stauffer	stauffer	PROPN
inlawrev-2268	446	38	.	.	PUNCT
inlawrev-2268	447	1	finally	finally	ADV
inlawrev-2268	447	2	,	,	PUNCT
inlawrev-2268	447	3	the	the	DET
inlawrev-2268	447	4	court	court	NOUN
inlawrev-2268	447	5	may	may	AUX
inlawrev-2268	447	6	have	have	AUX
inlawrev-2268	447	7	felt	feel	VERB
inlawrev-2268	447	8	the	the	DET
inlawrev-2268	447	9	necessity	necessity	NOUN
inlawrev-2268	447	10	of	of	ADP
inlawrev-2268	447	11	providing	provide	VERB
inlawrev-2268	447	12	the	the	DET
inlawrev-2268	447	13	"	"	PUNCT
inlawrev-2268	447	14	attribution	attribution	NOUN
inlawrev-2268	447	15	"	"	PUNCT
inlawrev-2268	447	16	limitation	limitation	NOUN
inlawrev-2268	447	17	for	for	ADP
inlawrev-2268	447	18	the	the	DET
inlawrev-2268	447	19	closely	closely	ADV
inlawrev-2268	447	20	-	-	PUNCT
inlawrev-2268	447	21	related	relate	VERB
inlawrev-2268	447	22	california	california	PROPN
inlawrev-2268	447	23	operations	operation	NOUN
inlawrev-2268	447	24	in	in	ADP
inlawrev-2268	447	25	associated	associated	ADJ
inlawrev-2268	447	26	machine	machine	NOUN
inlawrev-2268	447	27	was	be	AUX
inlawrev-2268	447	28	not	not	PART
inlawrev-2268	447	29	as	as	ADV
inlawrev-2268	447	30	great	great	ADJ
inlawrev-2268	447	31	as	as	ADP
inlawrev-2268	447	32	the	the	DET
inlawrev-2268	447	33	necessity	necessity	NOUN
inlawrev-2268	447	34	of	of	ADP
inlawrev-2268	447	35	providing	provide	VERB
inlawrev-2268	447	36	the	the	DET
inlawrev-2268	447	37	"	"	PUNCT
inlawrev-2268	447	38	attribution	attribution	NOUN
inlawrev-2268	447	39	"	"	PUNCT
inlawrev-2268	447	40	limits	limit	NOUN
inlawrev-2268	447	41	for	for	ADP
inlawrev-2268	447	42	the	the	DET
inlawrev-2268	447	43	three	three	NUM
inlawrev-2268	447	44	interstate	interstate	ADJ
inlawrev-2268	447	45	corporations	corporation	NOUN
inlawrev-2268	447	46	in	in	ADP
inlawrev-2268	447	47	stauffer	stauffer	PROPN
inlawrev-2268	447	48	,	,	PUNCT
inlawrev-2268	447	49	which	which	PRON
inlawrev-2268	447	50	operated	operate	VERB
inlawrev-2268	447	51	almost	almost	ADV
inlawrev-2268	447	52	autonomously	autonomously	ADV
inlawrev-2268	447	53	.	.	PUNCT
inlawrev-2268	448	1	in	in	ADP
inlawrev-2268	448	2	any	any	DET
inlawrev-2268	448	3	event	event	NOUN
inlawrev-2268	448	4	,	,	PUNCT
inlawrev-2268	448	5	the	the	DET
inlawrev-2268	448	6	stauffer	stauffer	NOUN
inlawrev-2268	448	7	rule	rule	NOUN
inlawrev-2268	448	8	is	be	AUX
inlawrev-2268	448	9	controlling	control	VERB
inlawrev-2268	448	10	in	in	ADP
inlawrev-2268	448	11	view	view	NOUN
inlawrev-2268	448	12	of	of	ADP
inlawrev-2268	448	13	the	the	DET
inlawrev-2268	448	14	"	"	PUNCT
inlawrev-2268	448	15	attribution	attribution	NOUN
inlawrev-2268	448	16	"	"	PUNCT
inlawrev-2268	448	17	clause	clause	NOUN
inlawrev-2268	448	18	set	set	VERB
inlawrev-2268	448	19	forth	forth	ADP
inlawrev-2268	448	20	in	in	ADP
inlawrev-2268	448	21	revenue	revenue	NOUN
inlawrev-2268	448	22	ruling	rule	VERB
inlawrev-2268	448	23	75	75	NUM
inlawrev-2268	448	24	-	-	SYM
inlawrev-2268	448	25	561	561	NUM
inlawrev-2268	448	26	.	.	PUNCT
inlawrev-2268	449	1	more	more	ADV
inlawrev-2268	449	2	recently	recently	ADV
inlawrev-2268	449	3	,	,	PUNCT
inlawrev-2268	449	4	in	in	ADP
inlawrev-2268	449	5	home	home	NOUN
inlawrev-2268	449	6	construction	construction	PROPN
inlawrev-2268	449	7	corp	corp	PROPN
inlawrev-2268	449	8	.	.	PROPN
inlawrev-2268	449	9	of	of	ADP
inlawrev-2268	449	10	america	america	PROPN
inlawrev-2268	449	11	v.	v.	PROPN
inlawrev-2268	449	12	united	united	PROPN
inlawrev-2268	449	13	states,^	states,^	PROPN
inlawrev-2268	449	14	the	the	DET
inlawrev-2268	449	15	court	court	NOUN
inlawrev-2268	449	16	held	hold	VERB
inlawrev-2268	449	17	that	that	SCONJ
inlawrev-2268	449	18	only	only	ADV
inlawrev-2268	449	19	such	such	ADJ
inlawrev-2268	449	20	portion	portion	NOUN
inlawrev-2268	449	21	of	of	ADP
inlawrev-2268	449	22	the	the	DET
inlawrev-2268	449	23	net	net	ADJ
inlawrev-2268	449	24	operating	operating	NOUN
inlawrev-2268	449	25	loss	loss	NOUN
inlawrev-2268	449	26	as	as	SCONJ
inlawrev-2268	449	27	could	could	AUX
inlawrev-2268	449	28	be	be	AUX
inlawrev-2268	449	29	shown	show	VERB
inlawrev-2268	449	30	to	to	PART
inlawrev-2268	449	31	be	be	AUX
inlawrev-2268	449	32	attributable	attributable	ADJ
inlawrev-2268	449	33	to	to	ADP
inlawrev-2268	449	34	each	each	PRON
inlawrev-2268	449	35	of	of	ADP
inlawrev-2268	449	36	the	the	DET
inlawrev-2268	449	37	former	former	ADJ
inlawrev-2268	449	38	separate	separate	ADJ
inlawrev-2268	449	39	entities	entity	NOUN
inlawrev-2268	449	40	presently	presently	ADV
inlawrev-2268	449	41	within	within	ADP
inlawrev-2268	449	42	the	the	DET
inlawrev-2268	449	43	new	new	ADJ
inlawrev-2268	449	44	organization	organization	NOUN
inlawrev-2268	449	45	could	could	AUX
inlawrev-2268	449	46	be	be	AUX
inlawrev-2268	449	47	carried	carry	VERB
inlawrev-2268	449	48	back	back	ADV
inlawrev-2268	449	49	.	.	PUNCT
inlawrev-2268	450	1	in	in	ADP
inlawrev-2268	450	2	home	home	NOUN
inlawrev-2268	450	3	construction	construction	NOUN
inlawrev-2268	450	4	,	,	PUNCT
inlawrev-2268	450	5	there	there	PRON
inlawrev-2268	450	6	had	have	AUX
inlawrev-2268	450	7	been	be	AUX
inlawrev-2268	450	8	a	a	DET
inlawrev-2268	450	9	merger	merger	NOUN
inlawrev-2268	450	10	of	of	ADP
inlawrev-2268	450	11	123	123	NUM
inlawrev-2268	450	12	commonly	commonly	ADV
inlawrev-2268	450	13	owned	own	VERB
inlawrev-2268	450	14	corporations	corporation	NOUN
inlawrev-2268	450	15	into	into	ADP
inlawrev-2268	450	16	a	a	DET
inlawrev-2268	450	17	single	single	ADJ
inlawrev-2268	450	18	legal	legal	ADJ
inlawrev-2268	450	19	entity	entity	NOUN
inlawrev-2268	450	20	.	.	PUNCT
inlawrev-2268	450	21	"	"	PUNCT
inlawrev-2268	451	1	the	the	DET
inlawrev-2268	451	2	court	court	NOUN
inlawrev-2268	451	3	emphasized	emphasize	VERB
inlawrev-2268	451	4	that	that	SCONJ
inlawrev-2268	451	5	the	the	DET
inlawrev-2268	451	6	"	"	PUNCT
inlawrev-2268	451	7	after	after	ADP
inlawrev-2268	451	8	-	-	PUNCT
inlawrev-2268	451	9	merger	merger	NOUN
inlawrev-2268	451	10	taxpayer	taxpayer	NOUN
inlawrev-2268	451	11	may	may	AUX
inlawrev-2268	451	12	not	not	PART
inlawrev-2268	451	13	obtain	obtain	VERB
inlawrev-2268	451	14	any	any	DET
inlawrev-2268	451	15	more	more	ADV
inlawrev-2268	451	16	favorable	favorable	ADJ
inlawrev-2268	451	17	treatment	treatment	NOUN
inlawrev-2268	451	18	than	than	SCONJ
inlawrev-2268	451	19	it	it	PRON
inlawrev-2268	451	20	would	would	AUX
inlawrev-2268	451	21	have	have	AUX
inlawrev-2268	451	22	received	receive	VERB
inlawrev-2268	451	23	had	have	VERB
inlawrev-2268	451	24	the	the	DET
inlawrev-2268	451	25	loss	loss	NOUN
inlawrev-2268	451	26	occurred	occur	VERB
inlawrev-2268	451	27	under	under	ADP
inlawrev-2268	451	28	the	the	DET
inlawrev-2268	451	29	business	business	NOUN
inlawrev-2268	451	30	'	'	PUNCT
inlawrev-2268	451	31	pre	pre	ADJ
inlawrev-2268	451	32	-	-	ADJ
inlawrev-2268	451	33	merger	merger	ADJ
inlawrev-2268	451	34	form	form	NOUN
inlawrev-2268	451	35	.	.	PUNCT
inlawrev-2268	452	1	"	"	PUNCT
inlawrev-2268	452	2	"	"	PUNCT
inlawrev-2268	452	3	in	in	ADP
inlawrev-2268	452	4	effect	effect	NOUN
inlawrev-2268	452	5	,	,	PUNCT
inlawrev-2268	452	6	home	home	NOUN
inlawrev-2268	452	7	construction	construction	NOUN
inlawrev-2268	452	8	applied	apply	VERB
inlawrev-2268	452	9	the	the	DET
inlawrev-2268	452	10	strict	strict	ADJ
inlawrev-2268	452	11	"	"	PUNCT
inlawrev-2268	452	12	attribution	attribution	NOUN
inlawrev-2268	452	13	"	"	PUNCT
inlawrev-2268	452	14	limitation	limitation	NOUN
inlawrev-2268	452	15	,	,	PUNCT
inlawrev-2268	452	16	which	which	PRON
inlawrev-2268	452	17	requires	require	VERB
inlawrev-2268	452	18	that	that	SCONJ
inlawrev-2268	452	19	the	the	DET
inlawrev-2268	452	20	post	post	ADJ
inlawrev-2268	452	21	-	-	ADJ
inlawrev-2268	452	22	merger	merger	ADJ
inlawrev-2268	452	23	entity	entity	NOUN
inlawrev-2268	452	24	generating	generate	VERB
inlawrev-2268	452	25	the	the	DET
inlawrev-2268	452	26	net	net	ADJ
inlawrev-2268	452	27	operating	operating	NOUN
inlawrev-2268	452	28	loss	loss	NOUN
inlawrev-2268	452	29	have	have	VERB
inlawrev-2268	452	30	pre	pre	ADJ
inlawrev-2268	452	31	-	-	ADJ
inlawrev-2268	452	32	merger	merger	ADJ
inlawrev-2268	452	33	taxable	taxable	ADJ
inlawrev-2268	452	34	income	income	NOUN
inlawrev-2268	452	35	available	available	ADJ
inlawrev-2268	452	36	to	to	PART
inlawrev-2268	452	37	offset	offset	VERB
inlawrev-2268	452	38	the	the	DET
inlawrev-2268	452	39	carryback	carryback	NOUN
inlawrev-2268	452	40	.	.	PUNCT
inlawrev-2268	452	41	"	"	PUNCT
inlawrev-2268	453	1	in	in	ADP
inlawrev-2268	453	2	support	support	NOUN
inlawrev-2268	453	3	of	of	ADP
inlawrev-2268	453	4	this	this	DET
inlawrev-2268	453	5	application	application	NOUN
inlawrev-2268	453	6	the	the	DET
inlawrev-2268	453	7	court	court	NOUN
inlawrev-2268	453	8	cited	cite	VERB
inlawrev-2268	453	9	"	"	PUNCT
inlawrev-2268	453	10	403	403	NUM
inlawrev-2268	453	11	f.2d	f.2d	ADP
inlawrev-2268	453	12	611	611	NUM
inlawrev-2268	453	13	(	(	PUNCT
inlawrev-2268	453	14	9th	9th	ADJ
inlawrev-2268	453	15	cir	cir	NOUN
inlawrev-2268	453	16	.	.	PROPN
inlawrev-2268	453	17	1971	1971	NUM
inlawrev-2268	453	18	)	)	PUNCT
inlawrev-2268	453	19	.	.	PUNCT
inlawrev-2268	454	1	"	"	PUNCT
inlawrev-2268	454	2	m	m	VERB
inlawrev-2268	454	3	at	at	ADP
inlawrev-2268	454	4	621	621	NUM
inlawrev-2268	454	5	-	-	SYM
inlawrev-2268	454	6	22	22	NUM
inlawrev-2268	454	7	.	.	PUNCT
inlawrev-2268	455	1	"	"	PUNCT
inlawrev-2268	455	2	439	439	NUM
inlawrev-2268	455	3	f.2d	f.2d	SYM
inlawrev-2268	455	4	1165	1165	NUM
inlawrev-2268	455	5	(	(	PUNCT
inlawrev-2268	455	6	5th	5th	ADJ
inlawrev-2268	455	7	cir	cir	NOUN
inlawrev-2268	455	8	.	.	PROPN
inlawrev-2268	455	9	1971	1971	NUM
inlawrev-2268	455	10	)	)	PUNCT
inlawrev-2268	455	11	.	.	PUNCT
inlawrev-2268	456	1	"	"	PUNCT
inlawrev-2268	456	2	this	this	PRON
inlawrev-2268	456	3	constituted	constitute	VERB
inlawrev-2268	456	4	an	an	DET
inlawrev-2268	456	5	"	"	PUNCT
inlawrev-2268	456	6	f	f	NOUN
inlawrev-2268	456	7	"	"	PUNCT
inlawrev-2268	456	8	type	type	NOUN
inlawrev-2268	456	9	reorganization	reorganization	NOUN
inlawrev-2268	456	10	in	in	ADP
inlawrev-2268	456	11	that	that	SCONJ
inlawrev-2268	456	12	the	the	DET
inlawrev-2268	456	13	only	only	ADJ
inlawrev-2268	456	14	change	change	NOUN
inlawrev-2268	456	15	was	be	AUX
inlawrev-2268	456	16	in	in	ADP
inlawrev-2268	456	17	simplification	simplification	NOUN
inlawrev-2268	456	18	of	of	ADP
inlawrev-2268	456	19	bookkeeping	bookkeeping	NOUN
inlawrev-2268	456	20	;	;	PUNCT
inlawrev-2268	456	21	it	it	PRON
inlawrev-2268	456	22	was	be	AUX
inlawrev-2268	456	23	merely	merely	ADV
inlawrev-2268	456	24	a	a	DET
inlawrev-2268	456	25	"	"	PUNCT
inlawrev-2268	456	26	matter	matter	NOUN
inlawrev-2268	456	27	of	of	ADP
inlawrev-2268	456	28	form	form	NOUN
inlawrev-2268	456	29	.	.	PUNCT
inlawrev-2268	456	30	"	"	PUNCT
inlawrev-2268	457	1	"	"	PUNCT
inlawrev-2268	457	2	439	439	NUM
inlawrev-2268	457	3	f.2d	f.2d	NOUN
inlawrev-2268	457	4	at	at	ADP
inlawrev-2268	457	5	1172	1172	NUM
inlawrev-2268	457	6	.	.	PUNCT
inlawrev-2268	458	1	"	"	PUNCT
inlawrev-2268	458	2	this	this	PRON
inlawrev-2268	458	3	is	be	AUX
inlawrev-2268	458	4	similar	similar	ADJ
inlawrev-2268	458	5	to	to	ADP
inlawrev-2268	458	6	the	the	DET
inlawrev-2268	458	7	requirement	requirement	NOUN
inlawrev-2268	458	8	that	that	SCONJ
inlawrev-2268	458	9	the	the	DET
inlawrev-2268	458	10	post	post	NOUN
inlawrev-2268	458	11	merger	merger	NOUN
inlawrev-2268	458	12	net	net	ADJ
inlawrev-2268	458	13	operating	operating	NOUN
inlawrev-2268	458	14	loss	loss	NOUN
inlawrev-2268	458	15	be	be	AUX
inlawrev-2268	458	16	attributable	attributable	ADJ
inlawrev-2268	458	17	to	to	ADP
inlawrev-2268	458	18	a	a	DET
inlawrev-2268	458	19	pre	pre	ADJ
inlawrev-2268	458	20	-	-	ADJ
inlawrev-2268	458	21	merger	merger	ADJ
inlawrev-2268	458	22	entity	entity	NOUN
inlawrev-2268	458	23	that	that	PRON
inlawrev-2268	458	24	had	have	AUX
inlawrev-2268	458	25	previously	previously	ADV
inlawrev-2268	458	26	generaged	generage	VERB
inlawrev-2268	458	27	income	income	NOUN
inlawrev-2268	458	28	available	available	ADJ
inlawrev-2268	458	29	for	for	ADP
inlawrev-2268	458	30	offset	offset	NOUN
inlawrev-2268	458	31	.	.	PUNCT
inlawrev-2268	459	1	rev	rev	PROPN
inlawrev-2268	459	2	.	.	PUNCT
inlawrev-2268	460	1	rul	rul	PROPN
inlawrev-2268	460	2	.	.	PUNCT
inlawrev-2268	461	1	75	75	NUM
inlawrev-2268	461	2	-	-	SYM
inlawrev-2268	461	3	561	561	NUM
inlawrev-2268	461	4	,	,	PUNCT
inlawrev-2268	461	5	1975	1975	NUM
inlawrev-2268	461	6	-	-	SYM
inlawrev-2268	461	7	2	2	NUM
inlawrev-2268	461	8	c.b	c.b	PROPN
inlawrev-2268	461	9	.	.	PROPN
inlawrev-2268	461	10	129	129	NUM
inlawrev-2268	461	11	.	.	PUNCT
inlawrev-2268	462	1	1977	1977	NUM
inlawrev-2268	462	2	]	]	PUNCT
inlawrev-2268	462	3	corporate	corporate	ADJ
inlawrev-2268	462	4	transactions	transaction	NOUN
inlawrev-2268	462	5	1001	1001	NUM
inlawrev-2268	462	6	the	the	DET
inlawrev-2268	462	7	rule	rule	NOUN
inlawrev-2268	462	8	of	of	ADP
inlawrev-2268	462	9	libson	libson	NOUN
inlawrev-2268	462	10	shops	shop	NOUN
inlawrev-2268	462	11	:	:	PUNCT
inlawrev-2268	462	12	net	net	ADJ
inlawrev-2268	462	13	operating	operating	NOUN
inlawrev-2268	462	14	loss	loss	NOUN
inlawrev-2268	462	15	carrybacks	carryback	NOUN
inlawrev-2268	462	16	may	may	AUX
inlawrev-2268	462	17	only	only	ADV
inlawrev-2268	462	18	be	be	AUX
inlawrev-2268	462	19	utilized	utilize	VERB
inlawrev-2268	462	20	if	if	SCONJ
inlawrev-2268	462	21	the	the	DET
inlawrev-2268	462	22	net	net	ADJ
inlawrev-2268	462	23	operating	operating	NOUN
inlawrev-2268	462	24	loss	loss	NOUN
inlawrev-2268	462	25	of	of	ADP
inlawrev-2268	462	26	the	the	DET
inlawrev-2268	462	27	new	new	ADJ
inlawrev-2268	462	28	corporation	corporation	NOUN
inlawrev-2268	462	29	can	can	AUX
inlawrev-2268	462	30	be	be	AUX
inlawrev-2268	462	31	"	"	PUNCT
inlawrev-2268	462	32	reunited	reunite	VERB
inlawrev-2268	462	33	for	for	ADP
inlawrev-2268	462	34	the	the	DET
inlawrev-2268	462	35	sake	sake	NOUN
inlawrev-2268	462	36	of	of	ADP
inlawrev-2268	462	37	tax	tax	NOUN
inlawrev-2268	462	38	accountability	accountability	NOUN
inlawrev-2268	462	39	into	into	ADP
inlawrev-2268	462	40	the	the	DET
inlawrev-2268	462	41	same	same	ADJ
inlawrev-2268	462	42	taxable	taxable	ADJ
inlawrev-2268	462	43	units	unit	NOUN
inlawrev-2268	462	44	which	which	PRON
inlawrev-2268	462	45	existed	exist	VERB
inlawrev-2268	462	46	before	before	ADP
inlawrev-2268	462	47	reorganization	reorganization	NOUN
inlawrev-2268	462	48	.	.	PUNCT
inlawrev-2268	463	1	"	"	PUNCT
inlawrev-2268	463	2	"	"	PUNCT
inlawrev-2268	463	3	this	this	DET
inlawrev-2268	463	4	policy	policy	NOUN
inlawrev-2268	463	5	coincides	coincide	VERB
inlawrev-2268	463	6	with	with	ADP
inlawrev-2268	463	7	revenue	revenue	NOUN
inlawrev-2268	463	8	ruling	rule	VERB
inlawrev-2268	463	9	75	75	NUM
inlawrev-2268	463	10	-	-	SYM
inlawrev-2268	463	11	561	561	NUM
inlawrev-2268	463	12	in	in	SCONJ
inlawrev-2268	463	13	that	that	SCONJ
inlawrev-2268	463	14	the	the	DET
inlawrev-2268	463	15	newly	newly	ADV
inlawrev-2268	463	16	-	-	PUNCT
inlawrev-2268	463	17	reorganized	reorganize	VERB
inlawrev-2268	463	18	corporation	corporation	NOUN
inlawrev-2268	463	19	will	will	AUX
inlawrev-2268	463	20	not	not	PART
inlawrev-2268	463	21	be	be	AUX
inlawrev-2268	463	22	allowed	allow	VERB
inlawrev-2268	463	23	to	to	PART
inlawrev-2268	463	24	reap	reap	VERB
inlawrev-2268	463	25	the	the	DET
inlawrev-2268	463	26	tax	tax	NOUN
inlawrev-2268	463	27	benefits	benefit	NOUN
inlawrev-2268	463	28	of	of	ADP
inlawrev-2268	463	29	net	net	ADJ
inlawrev-2268	463	30	operating	operating	NOUN
inlawrev-2268	463	31	loss	loss	NOUN
inlawrev-2268	463	32	carrybacks	carryback	NOUN
inlawrev-2268	463	33	unless	unless	SCONJ
inlawrev-2268	463	34	it	it	PRON
inlawrev-2268	463	35	can	can	AUX
inlawrev-2268	463	36	prove	prove	VERB
inlawrev-2268	463	37	that	that	SCONJ
inlawrev-2268	463	38	such	such	ADJ
inlawrev-2268	463	39	benefits	benefit	NOUN
inlawrev-2268	463	40	would	would	AUX
inlawrev-2268	463	41	have	have	AUX
inlawrev-2268	463	42	been	be	AUX
inlawrev-2268	463	43	derived	derive	VERB
inlawrev-2268	463	44	even	even	ADV
inlawrev-2268	463	45	if	if	SCONJ
inlawrev-2268	463	46	reorganization	reorganization	NOUN
inlawrev-2268	463	47	had	have	AUX
inlawrev-2268	463	48	not	not	PART
inlawrev-2268	463	49	occurred	occur	VERB
inlawrev-2268	463	50	.	.	PUNCT
inlawrev-2268	464	1	this	this	DET
inlawrev-2268	464	2	net	net	ADJ
inlawrev-2268	464	3	operating	operating	NOUN
inlawrev-2268	464	4	loss	loss	NOUN
inlawrev-2268	464	5	carryback	carryback	NOUN
inlawrev-2268	464	6	policy	policy	NOUN
inlawrev-2268	464	7	is	be	AUX
inlawrev-2268	464	8	analogous	analogous	ADJ
inlawrev-2268	464	9	to	to	ADP
inlawrev-2268	464	10	the	the	DET
inlawrev-2268	464	11	accounting	accounting	NOUN
inlawrev-2268	464	12	principle	principle	NOUN
inlawrev-2268	464	13	of	of	ADP
inlawrev-2268	464	14	proper	proper	ADJ
inlawrev-2268	464	15	"	"	PUNCT
inlawrev-2268	464	16	matching	matching	NOUN
inlawrev-2268	464	17	"	"	PUNCT
inlawrev-2268	464	18	of	of	ADP
inlawrev-2268	464	19	revenue	revenue	NOUN
inlawrev-2268	464	20	and	and	CCONJ
inlawrev-2268	464	21	expenses	expense	NOUN
inlawrev-2268	464	22	incurred	incur	VERB
inlawrev-2268	464	23	in	in	ADP
inlawrev-2268	464	24	the	the	DET
inlawrev-2268	464	25	same	same	ADJ
inlawrev-2268	464	26	period	period	NOUN
inlawrev-2268	464	27	*	*	PUNCT
inlawrev-2268	464	28	"	"	PUNCT
inlawrev-2268	464	29	in	in	ADP
inlawrev-2268	464	30	that	that	DET
inlawrev-2268	464	31	revenue	revenue	NOUN
inlawrev-2268	464	32	ruling	rule	VERB
inlawrev-2268	464	33	75	75	NUM
inlawrev-2268	464	34	-	-	SYM
inlawrev-2268	464	35	561	561	NUM
inlawrev-2268	464	36	allows	allow	VERB
inlawrev-2268	464	37	only	only	ADV
inlawrev-2268	464	38	a	a	DET
inlawrev-2268	464	39	limited	limited	ADJ
inlawrev-2268	464	40	"	"	PUNCT
inlawrev-2268	464	41	matching	matching	NOUN
inlawrev-2268	464	42	"	"	PUNCT
inlawrev-2268	464	43	of	of	ADP
inlawrev-2268	464	44	post	post	ADJ
inlawrev-2268	464	45	-	-	ADJ
inlawrev-2268	464	46	merger	merger	ADJ
inlawrev-2268	464	47	income	income	NOUN
inlawrev-2268	464	48	with	with	ADP
inlawrev-2268	464	49	pre	pre	ADJ
inlawrev-2268	464	50	-	-	ADJ
inlawrev-2268	464	51	merger	merger	ADJ
inlawrev-2268	464	52	income	income	NOUN
inlawrev-2268	464	53	once	once	SCONJ
inlawrev-2268	464	54	the	the	DET
inlawrev-2268	464	55	strict	strict	ADJ
inlawrev-2268	464	56	"	"	PUNCT
inlawrev-2268	464	57	attribution	attribution	NOUN
inlawrev-2268	464	58	"	"	PUNCT
inlawrev-2268	464	59	barrier	barrier	NOUN
inlawrev-2268	464	60	is	be	AUX
inlawrev-2268	464	61	overcome	overcome	VERB
inlawrev-2268	464	62	.	.	PUNCT
inlawrev-2268	465	1	b.	b.	PROPN
inlawrev-2268	466	1	the	the	DET
inlawrev-2268	466	2	general	general	ADJ
inlawrev-2268	466	3	nature	nature	NOUN
inlawrev-2268	466	4	of	of	ADP
inlawrev-2268	466	5	an	an	DET
inlawrev-2268	466	6	"	"	PUNCT
inlawrev-2268	466	7	f	f	NOUN
inlawrev-2268	466	8	"	"	PUNCT
inlawrev-2268	466	9	type	type	NOUN
inlawrev-2268	466	10	reorganization	reorganization	NOUN
inlawrev-2268	466	11	example	example	NOUN
inlawrev-2268	466	12	11	11	NUM
inlawrev-2268	466	13	:	:	PUNCT
inlawrev-2268	466	14	p	p	NOUN
inlawrev-2268	466	15	corporation	corporation	NOUN
inlawrev-2268	466	16	,	,	PUNCT
inlawrev-2268	466	17	a	a	DET
inlawrev-2268	466	18	manufacturer	manufacturer	NOUN
inlawrev-2268	466	19	of	of	ADP
inlawrev-2268	466	20	baseball	baseball	NOUN
inlawrev-2268	466	21	gloves	glove	NOUN
inlawrev-2268	466	22	,	,	PUNCT
inlawrev-2268	466	23	owned	own	VERB
inlawrev-2268	466	24	s	s	NOUN
inlawrev-2268	466	25	corporation	corporation	NOUN
inlawrev-2268	466	26	,	,	PUNCT
inlawrev-2268	466	27	a	a	DET
inlawrev-2268	466	28	profitable	profitable	ADJ
inlawrev-2268	466	29	subsidiary	subsidiary	NOUN
inlawrev-2268	466	30	that	that	PRON
inlawrev-2268	466	31	processed	process	VERB
inlawrev-2268	466	32	leather	leather	NOUN
inlawrev-2268	466	33	.	.	PUNCT
inlawrev-2268	467	1	pursuant	pursuant	ADJ
inlawrev-2268	467	2	to	to	ADP
inlawrev-2268	467	3	an	an	DET
inlawrev-2268	467	4	agreement	agreement	NOUN
inlawrev-2268	467	5	dated	date	VERB
inlawrev-2268	467	6	january	january	PROPN
inlawrev-2268	467	7	1	1	NUM
inlawrev-2268	467	8	,	,	PUNCT
inlawrev-2268	467	9	1974	1974	NUM
inlawrev-2268	467	10	,	,	PUNCT
inlawrev-2268	467	11	s	s	VERB
inlawrev-2268	467	12	was	be	AUX
inlawrev-2268	467	13	merged	merge	VERB
inlawrev-2268	467	14	into	into	ADP
inlawrev-2268	467	15	p	p	NOUN
inlawrev-2268	467	16	,	,	PUNCT
inlawrev-2268	467	17	but	but	CCONJ
inlawrev-2268	467	18	there	there	PRON
inlawrev-2268	467	19	were	be	VERB
inlawrev-2268	467	20	no	no	DET
inlawrev-2268	467	21	personnel	personnel	NOUN
inlawrev-2268	467	22	or	or	CCONJ
inlawrev-2268	467	23	production	production	NOUN
inlawrev-2268	467	24	changes	change	NOUN
inlawrev-2268	467	25	.	.	PUNCT
inlawrev-2268	468	1	for	for	ADP
inlawrev-2268	468	2	the	the	DET
inlawrev-2268	468	3	year	year	NOUN
inlawrev-2268	468	4	ending	end	VERB
inlawrev-2268	468	5	january	january	PROPN
inlawrev-2268	468	6	15	15	NUM
inlawrev-2268	468	7	,	,	PUNCT
inlawrev-2268	468	8	1975	1975	NUM
inlawrev-2268	468	9	,	,	PUNCT
inlawrev-2268	468	10	p	p	PRON
inlawrev-2268	468	11	incurred	incur	VERB
inlawrev-2268	468	12	a	a	DET
inlawrev-2268	468	13	net	net	ADJ
inlawrev-2268	468	14	operating	operating	NOUN
inlawrev-2268	468	15	loss	loss	NOUN
inlawrev-2268	468	16	,	,	PUNCT
inlawrev-2268	468	17	caused	cause	VERB
inlawrev-2268	468	18	partially	partially	ADV
inlawrev-2268	468	19	by	by	ADP
inlawrev-2268	468	20	the	the	DET
inlawrev-2268	468	21	operation	operation	NOUN
inlawrev-2268	468	22	of	of	ADP
inlawrev-2268	468	23	s.	s.	PROPN
inlawrev-2268	468	24	issue	issue	PROPN
inlawrev-2268	468	25	:	:	PUNCT
inlawrev-2268	468	26	can	can	AUX
inlawrev-2268	468	27	an	an	DET
inlawrev-2268	468	28	"	"	PUNCT
inlawrev-2268	468	29	f	f	NOUN
inlawrev-2268	468	30	"	"	PUNCT
inlawrev-2268	468	31	type	type	NOUN
inlawrev-2268	468	32	reorganization	reorganization	NOUN
inlawrev-2268	468	33	include	include	VERB
inlawrev-2268	468	34	more	more	ADJ
inlawrev-2268	468	35	than	than	ADP
inlawrev-2268	468	36	one	one	NUM
inlawrev-2268	468	37	"	"	PUNCT
inlawrev-2268	468	38	active	active	ADJ
inlawrev-2268	468	39	"	"	PUNCT
inlawrev-2268	468	40	operating	operate	VERB
inlawrev-2268	468	41	corporation	corporation	NOUN
inlawrev-2268	468	42	and	and	CCONJ
inlawrev-2268	468	43	still	still	ADV
inlawrev-2268	468	44	constitute	constitute	VERB
inlawrev-2268	468	45	only	only	ADV
inlawrev-2268	468	46	a	a	DET
inlawrev-2268	468	47	mere	mere	ADJ
inlawrev-2268	468	48	change	change	NOUN
inlawrev-2268	468	49	in	in	ADP
inlawrev-2268	468	50	identity	identity	NOUN
inlawrev-2268	468	51	or	or	CCONJ
inlawrev-2268	468	52	form	form	NOUN
inlawrev-2268	468	53	?	?	PUNCT
inlawrev-2268	469	1	in	in	ADP
inlawrev-2268	469	2	movielab	movielab	PROPN
inlawrev-2268	469	3	,	,	PUNCT
inlawrev-2268	469	4	inc	inc	PROPN
inlawrev-2268	469	5	.	.	PROPN
inlawrev-2268	470	1	v.	v.	PROPN
inlawrev-2268	470	2	united	united	PROPN
inlawrev-2268	470	3	states,*^	states,*^	PROPN
inlawrev-2268	471	1	a	a	DET
inlawrev-2268	471	2	parent	parent	NOUN
inlawrev-2268	471	3	corporation	corporation	NOUN
inlawrev-2268	471	4	that	that	PRON
inlawrev-2268	471	5	processed	process	VERB
inlawrev-2268	471	6	black	black	ADJ
inlawrev-2268	471	7	and	and	CCONJ
inlawrev-2268	471	8	white	white	ADJ
inlawrev-2268	471	9	film	film	NOUN
inlawrev-2268	471	10	merged	merge	VERB
inlawrev-2268	471	11	with	with	ADP
inlawrev-2268	471	12	its	its	PRON
inlawrev-2268	471	13	wholly	wholly	ADV
inlawrev-2268	471	14	owned	own	VERB
inlawrev-2268	471	15	subsidiary	subsidiary	NOUN
inlawrev-2268	471	16	,	,	PUNCT
inlawrev-2268	471	17	a	a	DET
inlawrev-2268	471	18	processor	processor	NOUN
inlawrev-2268	471	19	of	of	ADP
inlawrev-2268	471	20	color	color	NOUN
inlawrev-2268	471	21	film	film	NOUN
inlawrev-2268	471	22	.	.	PUNCT
inlawrev-2268	472	1	the	the	DET
inlawrev-2268	472	2	commissioner	commissioner	NOUN
inlawrev-2268	472	3	disallowed	disallow	VERB
inlawrev-2268	472	4	the	the	DET
inlawrev-2268	472	5	post	post	ADJ
inlawrev-2268	472	6	-	-	ADJ
inlawrev-2268	472	7	merger	merger	ADJ
inlawrev-2268	472	8	net	net	ADJ
inlawrev-2268	472	9	operating	operating	NOUN
inlawrev-2268	472	10	loss	loss	NOUN
inlawrev-2268	472	11	carryback	carryback	NOUN
inlawrev-2268	472	12	to	to	ADP
inlawrev-2268	472	13	the	the	DET
inlawrev-2268	472	14	subsidiary	subsidiary	NOUN
inlawrev-2268	472	15	's	's	PART
inlawrev-2268	472	16	premerger	premerger	ADJ
inlawrev-2268	472	17	taxable	taxable	ADJ
inlawrev-2268	472	18	income	income	NOUN
inlawrev-2268	472	19	.	.	PUNCT
inlawrev-2268	473	1	the	the	DET
inlawrev-2268	473	2	commissioner	commissioner	NOUN
inlawrev-2268	473	3	argued	argue	VERB
inlawrev-2268	473	4	that	that	SCONJ
inlawrev-2268	473	5	the	the	DET
inlawrev-2268	473	6	merger	merger	NOUN
inlawrev-2268	473	7	failed	fail	VERB
inlawrev-2268	473	8	as	as	ADP
inlawrev-2268	473	9	an	an	DET
inlawrev-2268	473	10	"	"	PUNCT
inlawrev-2268	473	11	f	f	NOUN
inlawrev-2268	473	12	"	"	PUNCT
inlawrev-2268	473	13	type	type	NOUN
inlawrev-2268	473	14	reorganization	reorganization	NOUN
inlawrev-2268	473	15	and	and	CCONJ
inlawrev-2268	473	16	therefore	therefore	ADV
inlawrev-2268	473	17	,	,	PUNCT
inlawrev-2268	473	18	section	section	NOUN
inlawrev-2268	473	19	381	381	NUM
inlawrev-2268	473	20	barred	bar	VERB
inlawrev-2268	473	21	any	any	DET
inlawrev-2268	473	22	net	net	ADJ
inlawrev-2268	473	23	operating	operating	NOUN
inlawrev-2268	473	24	loss	loss	NOUN
inlawrev-2268	473	25	carryback	carryback	NOUN
inlawrev-2268	473	26	.	.	PUNCT
inlawrev-2268	474	1	*	*	PUNCT
inlawrev-2268	474	2	*	*	AUX
inlawrev-2268	474	3	in	in	ADP
inlawrev-2268	474	4	addition	addition	NOUN
inlawrev-2268	474	5	,	,	PUNCT
inlawrev-2268	474	6	the	the	DET
inlawrev-2268	474	7	commissioner	commissioner	NOUN
inlawrev-2268	474	8	asserted	assert	VERB
inlawrev-2268	474	9	that	that	SCONJ
inlawrev-2268	474	10	because	because	SCONJ
inlawrev-2268	474	11	of	of	ADP
inlawrev-2268	474	12	the	the	DET
inlawrev-2268	474	13	restrictive	restrictive	ADJ
inlawrev-2268	474	14	language	language	NOUN
inlawrev-2268	474	15	of	of	ADP
inlawrev-2268	474	16	an	an	DET
inlawrev-2268	474	17	"	"	PUNCT
inlawrev-2268	474	18	f	f	NOUN
inlawrev-2268	474	19	"	"	PUNCT
inlawrev-2268	474	20	type	type	NOUN
inlawrev-2268	474	21	reorganization	reorganization	NOUN
inlawrev-2268	474	22	,	,	PUNCT
inlawrev-2268	474	23	which	which	PRON
inlawrev-2268	474	24	by	by	ADP
inlawrev-2268	474	25	definition	definition	NOUN
inlawrev-2268	474	26	only	only	ADV
inlawrev-2268	474	27	includes	include	VERB
inlawrev-2268	474	28	a	a	DET
inlawrev-2268	474	29	"	"	PUNCT
inlawrev-2268	474	30	mere	mere	ADJ
inlawrev-2268	474	31	change	change	NOUN
inlawrev-2268	474	32	in	in	ADP
inlawrev-2268	474	33	identity	identity	NOUN
inlawrev-2268	474	34	,	,	PUNCT
inlawrev-2268	474	35	form	form	NOUN
inlawrev-2268	474	36	,	,	PUNCT
inlawrev-2268	474	37	or	or	CCONJ
inlawrev-2268	474	38	place	place	NOUN
inlawrev-2268	474	39	of	of	ADP
inlawrev-2268	474	40	organization	organization	NOUN
inlawrev-2268	474	41	,	,	PUNCT
inlawrev-2268	474	42	"	"	PUNCT
inlawrev-2268	474	43	"	"	PUNCT
inlawrev-2268	474	44	only	only	ADV
inlawrev-2268	474	45	reorganizations	reorganization	NOUN
inlawrev-2268	474	46	involving	involve	VERB
inlawrev-2268	474	47	one	one	NUM
inlawrev-2268	474	48	"	"	PUNCT
inlawrev-2268	474	49	active	active	ADJ
inlawrev-2268	474	50	"	"	PUNCT
inlawrev-2268	474	51	operating	operate	VERB
inlawrev-2268	474	52	corporation	corporation	NOUN
inlawrev-2268	474	53	and	and	CCONJ
inlawrev-2268	474	54	one	one	NUM
inlawrev-2268	474	55	"	"	PUNCT
inlawrev-2268	474	56	shell	shell	NOUN
inlawrev-2268	474	57	,	,	PUNCT
inlawrev-2268	474	58	"	"	PUNCT
inlawrev-2268	474	59	or	or	CCONJ
inlawrev-2268	474	60	nonoperating	nonoperate	VERB
inlawrev-2268	474	61	entity	entity	NOUN
inlawrev-2268	474	62	,	,	PUNCT
inlawrev-2268	474	63	would	would	AUX
inlawrev-2268	474	64	qualify	qualify	VERB
inlawrev-2268	474	65	as	as	ADP
inlawrev-2268	474	66	an	an	DET
inlawrev-2268	474	67	"	"	PUNCT
inlawrev-2268	474	68	f	f	NOUN
inlawrev-2268	474	69	"	"	PUNCT
inlawrev-2268	474	70	type	type	NOUN
inlawrev-2268	474	71	.	.	PUNCT
inlawrev-2268	475	1	*	*	PUNCT
inlawrev-2268	475	2	*	*	PUNCT
inlawrev-2268	475	3	»	»	PUNCT
inlawrev-2268	475	4	"	"	PUNCT
inlawrev-2268	475	5	439	439	NUM
inlawrev-2268	475	6	f.2d	f.2d	NOUN
inlawrev-2268	475	7	at	at	ADP
inlawrev-2268	475	8	1172	1172	NUM
inlawrev-2268	475	9	(	(	PUNCT
inlawrev-2268	475	10	citing	cite	VERB
inlawrev-2268	475	11	libsvh	libsvh	ADJ
inlawrev-2268	475	12	shops	shop	NOUN
inlawrev-2268	475	13	,	,	PUNCT
inlawrev-2268	475	14	inc	inc	PROPN
inlawrev-2268	475	15	.	.	PROPN
inlawrev-2268	476	1	v.	v.	ADP
inlawrev-2268	476	2	koehler	koehler	PROPN
inlawrev-2268	476	3	,	,	PUNCT
inlawrev-2268	476	4	353	353	NUM
inlawrev-2268	476	5	u.s	u.s	PROPN
inlawrev-2268	476	6	.	.	PROPN
inlawrev-2268	476	7	382	382	NUM
inlawrev-2268	476	8	,	,	PUNCT
inlawrev-2268	476	9	388	388	NUM
inlawrev-2268	476	10	-	-	SYM
inlawrev-2268	476	11	90	90	NUM
inlawrev-2268	476	12	(	(	PUNCT
inlawrev-2268	476	13	1957	1957	NUM
inlawrev-2268	476	14	)	)	PUNCT
inlawrev-2268	476	15	)	)	PUNCT
inlawrev-2268	476	16	.	.	PUNCT
inlawrev-2268	477	1	"	"	PUNCT
inlawrev-2268	477	2	see	see	VERB
inlawrev-2268	477	3	e.	e.	PROPN
inlawrev-2268	477	4	hendriksen	hendriksen	PROPN
inlawrev-2268	477	5	.	.	PUNCT
inlawrev-2268	478	1	accounting	accounting	PROPN
inlawrev-2268	478	2	theory	theory	NOUN
inlawrev-2268	478	3	183	183	NUM
inlawrev-2268	478	4	-	-	SYM
inlawrev-2268	478	5	84	84	NUM
inlawrev-2268	478	6	(	(	PUNCT
inlawrev-2268	478	7	1970	1970	NUM
inlawrev-2268	478	8	)	)	PUNCT
inlawrev-2268	478	9	.	.	PUNCT
inlawrev-2268	479	1	"	"	PUNCT
inlawrev-2268	479	2	494	494	NUM
inlawrev-2268	479	3	f.2d	f.2d	NOUN
inlawrev-2268	479	4	693	693	NUM
inlawrev-2268	479	5	(	(	PUNCT
inlawrev-2268	479	6	ct	ct	PROPN
inlawrev-2268	479	7	.	.	PROPN
inlawrev-2268	479	8	ci	ci	PROPN
inlawrev-2268	479	9	.	.	PROPN
inlawrev-2268	479	10	1974	1974	NUM
inlawrev-2268	479	11	)	)	PUNCT
inlawrev-2268	479	12	.	.	PUNCT
inlawrev-2268	480	1	"	"	PUNCT
inlawrev-2268	480	2	/d	/d	PUNCT
inlawrev-2268	480	3	at	at	ADP
inlawrev-2268	480	4	696	696	NUM
inlawrev-2268	480	5	;	;	PUNCT
inlawrev-2268	480	6	i.r.c	i.r.c	NOUN
inlawrev-2268	480	7	.	.	PUNCT
inlawrev-2268	481	1	§	§	PROPN
inlawrev-2268	481	2	381(bk3	381(bk3	NUM
inlawrev-2268	481	3	)	)	PUNCT
inlawrev-2268	481	4	.	.	PUNCT
inlawrev-2268	482	1	"	"	PUNCT
inlawrev-2268	482	2	494	494	NUM
inlawrev-2268	482	3	f.2d	f.2d	NOUN
inlawrev-2268	482	4	at	at	ADP
inlawrev-2268	482	5	696	696	NUM
inlawrev-2268	482	6	;	;	PUNCT
inlawrev-2268	482	7	i.r.c	i.r.c	NOUN
inlawrev-2268	482	8	.	.	PUNCT
inlawrev-2268	483	1	§	§	PROPN
inlawrev-2268	483	2	368(a)(1)(f	368(a)(1)(f	NUM
inlawrev-2268	483	3	)	)	PUNCT
inlawrev-2268	483	4	.	.	PUNCT
inlawrev-2268	484	1	"	"	PUNCT
inlawrev-2268	484	2	494	494	NUM
inlawrev-2268	484	3	f.2d	f.2d	NOUN
inlawrev-2268	484	4	at	at	ADP
inlawrev-2268	484	5	696	696	NUM
inlawrev-2268	484	6	-	-	SYM
inlawrev-2268	484	7	97	97	NUM
inlawrev-2268	484	8	.	.	PUNCT
inlawrev-2268	484	9	1002	1002	NUM
inlawrev-2268	484	10	indiana	indiana	PROPN
inlawrev-2268	484	11	lawreview	lawreview	PROPN
inlawrev-2268	485	1	[	[	X
inlawrev-2268	485	2	vol	vol	NOUN
inlawrev-2268	485	3	.	.	NOUN
inlawrev-2268	485	4	10:979	10:979	NUM
inlawrev-2268	485	5	the	the	DET
inlawrev-2268	485	6	court	court	NOUN
inlawrev-2268	485	7	rejected	reject	VERB
inlawrev-2268	485	8	this	this	DET
inlawrev-2268	485	9	one	one	NOUN
inlawrev-2268	485	10	"	"	PUNCT
inlawrev-2268	485	11	active	active	ADJ
inlawrev-2268	485	12	*	*	NOUN
inlawrev-2268	485	13	'	'	PART
inlawrev-2268	485	14	operating	operate	VERB
inlawrev-2268	485	15	corporation	corporation	NOUN
inlawrev-2268	485	16	argument	argument	NOUN
inlawrev-2268	485	17	,	,	PUNCT
inlawrev-2268	485	18	noting	note	VERB
inlawrev-2268	485	19	that	that	SCONJ
inlawrev-2268	485	20	in	in	ADP
inlawrev-2268	485	21	allowing	allow	VERB
inlawrev-2268	485	22	an	an	DET
inlawrev-2268	485	23	"	"	PUNCT
inlawrev-2268	485	24	f	f	NOUN
inlawrev-2268	485	25	"	"	PUNCT
inlawrev-2268	485	26	type	type	NOUN
inlawrev-2268	485	27	reorganization	reorganization	NOUN
inlawrev-2268	485	28	,	,	PUNCT
inlawrev-2268	485	29	congress	congress	PROPN
inlawrev-2268	485	30	permitted	permit	VERB
inlawrev-2268	485	31	reorganizations	reorganization	NOUN
inlawrev-2268	485	32	that	that	PRON
inlawrev-2268	485	33	were	be	AUX
inlawrev-2268	485	34	only	only	ADV
inlawrev-2268	485	35	a	a	DET
inlawrev-2268	485	36	matter	matter	NOUN
inlawrev-2268	485	37	of	of	ADP
inlawrev-2268	485	38	form	form	NOUN
inlawrev-2268	485	39	as	as	SCONJ
inlawrev-2268	485	40	opposed	oppose	VERB
inlawrev-2268	485	41	to	to	ADP
inlawrev-2268	485	42	a	a	DET
inlawrev-2268	485	43	matter	matter	NOUN
inlawrev-2268	485	44	of	of	ADP
inlawrev-2268	485	45	substance	substance	NOUN
inlawrev-2268	485	46	.	.	PUNCT
inlawrev-2268	485	47	'	'	PUNCT
inlawrev-2268	485	48	"	"	PUNCT
inlawrev-2268	486	1	thus	thus	ADV
inlawrev-2268	486	2	,	,	PUNCT
inlawrev-2268	486	3	so	so	ADV
inlawrev-2268	486	4	long	long	ADV
inlawrev-2268	486	5	as	as	SCONJ
inlawrev-2268	486	6	the	the	DET
inlawrev-2268	486	7	reorganization	reorganization	NOUN
inlawrev-2268	486	8	was	be	AUX
inlawrev-2268	486	9	within	within	ADP
inlawrev-2268	486	10	this	this	DET
inlawrev-2268	486	11	definition	definition	NOUN
inlawrev-2268	486	12	,	,	PUNCT
inlawrev-2268	486	13	the	the	DET
inlawrev-2268	486	14	fact	fact	NOUN
inlawrev-2268	486	15	that	that	SCONJ
inlawrev-2268	486	16	the	the	DET
inlawrev-2268	486	17	transaction	transaction	NOUN
inlawrev-2268	486	18	involved	involve	VERB
inlawrev-2268	486	19	more	more	ADJ
inlawrev-2268	486	20	than	than	ADP
inlawrev-2268	486	21	one	one	NUM
inlawrev-2268	486	22	active	active	ADJ
inlawrev-2268	486	23	corporation	corporation	NOUN
inlawrev-2268	486	24	was	be	AUX
inlawrev-2268	486	25	irrelevant	irrelevant	ADJ
inlawrev-2268	486	26	.	.	PUNCT
inlawrev-2268	487	1	finally	finally	ADV
inlawrev-2268	487	2	,	,	PUNCT
inlawrev-2268	487	3	the	the	DET
inlawrev-2268	487	4	court	court	NOUN
inlawrev-2268	487	5	held	hold	VERB
inlawrev-2268	487	6	that	that	SCONJ
inlawrev-2268	487	7	there	there	PRON
inlawrev-2268	487	8	must	must	AUX
inlawrev-2268	487	9	be	be	AUX
inlawrev-2268	487	10	a	a	DET
inlawrev-2268	487	11	complete	complete	ADJ
inlawrev-2268	487	12	identity	identity	NOUN
inlawrev-2268	487	13	of	of	ADP
inlawrev-2268	487	14	ownership	ownership	NOUN
inlawrev-2268	487	15	between	between	ADP
inlawrev-2268	487	16	the	the	DET
inlawrev-2268	487	17	merging	merge	VERB
inlawrev-2268	487	18	entities	entity	NOUN
inlawrev-2268	487	19	,	,	PUNCT
inlawrev-2268	487	20	and	and	CCONJ
inlawrev-2268	487	21	a	a	DET
inlawrev-2268	487	22	continuation	continuation	NOUN
inlawrev-2268	487	23	of	of	ADP
inlawrev-2268	487	24	the	the	DET
inlawrev-2268	487	25	same	same	ADJ
inlawrev-2268	487	26	business	business	NOUN
inlawrev-2268	487	27	without	without	ADP
inlawrev-2268	487	28	interruption	interruption	NOUN
inlawrev-2268	487	29	;	;	PUNCT
inlawrev-2268	487	30	*	*	PUNCT
inlawrev-2268	487	31	*	*	NOUN
inlawrev-2268	487	32	these	these	PRON
inlawrev-2268	487	33	are	be	AUX
inlawrev-2268	487	34	the	the	DET
inlawrev-2268	487	35	same	same	ADJ
inlawrev-2268	487	36	elements	element	NOUN
inlawrev-2268	487	37	that	that	PRON
inlawrev-2268	487	38	revenue	revenue	NOUN
inlawrev-2268	487	39	ruling	rule	VERB
inlawrev-2268	487	40	75	75	NUM
inlawrev-2268	487	41	-	-	SYM
inlawrev-2268	487	42	561	561	NUM
inlawrev-2268	488	1	requires.*^	requires.*^	PROPN
inlawrev-2268	489	1	therefore	therefore	ADV
inlawrev-2268	489	2	,	,	PUNCT
inlawrev-2268	489	3	in	in	ADP
inlawrev-2268	489	4	example	example	NOUN
inlawrev-2268	489	5	11	11	NUM
inlawrev-2268	489	6	,	,	PUNCT
inlawrev-2268	489	7	the	the	DET
inlawrev-2268	489	8	merger	merger	NOUN
inlawrev-2268	489	9	of	of	ADP
inlawrev-2268	489	10	the	the	DET
inlawrev-2268	489	11	two	two	NUM
inlawrev-2268	489	12	wholly	wholly	ADV
inlawrev-2268	489	13	-	-	PUNCT
inlawrev-2268	489	14	owned	own	VERB
inlawrev-2268	489	15	"	"	PUNCT
inlawrev-2268	489	16	active	active	ADJ
inlawrev-2268	489	17	"	"	PUNCT
inlawrev-2268	489	18	corporations	corporation	NOUN
inlawrev-2268	489	19	would	would	AUX
inlawrev-2268	489	20	not	not	PART
inlawrev-2268	489	21	in	in	ADP
inlawrev-2268	489	22	itself	itself	PRON
inlawrev-2268	489	23	bar	bar	VERB
inlawrev-2268	489	24	a	a	DET
inlawrev-2268	489	25	finding	finding	NOUN
inlawrev-2268	489	26	that	that	SCONJ
inlawrev-2268	489	27	such	such	ADJ
inlawrev-2268	489	28	merger	merger	NOUN
inlawrev-2268	489	29	was	be	AUX
inlawrev-2268	489	30	an	an	DET
inlawrev-2268	489	31	"	"	PUNCT
inlawrev-2268	489	32	f	f	NOUN
inlawrev-2268	489	33	"	"	PUNCT
inlawrev-2268	489	34	type	type	NOUN
inlawrev-2268	489	35	.	.	PUNCT
inlawrev-2268	490	1	"	"	PUNCT
inlawrev-2268	490	2	*	*	PUNCT
inlawrev-2268	490	3	citing	cite	VERB
inlawrev-2268	490	4	associated	associated	ADJ
inlawrev-2268	490	5	machine	machine	NOUN
inlawrev-2268	490	6	,	,	PUNCT
inlawrev-2268	490	7	stauffer	stauffer	NOUN
inlawrev-2268	490	8	,	,	PUNCT
inlawrev-2268	490	9	and	and	CCONJ
inlawrev-2268	490	10	home	home	NOUN
inlawrev-2268	490	11	construction	construction	NOUN
inlawrev-2268	490	12	,	,	PUNCT
inlawrev-2268	490	13	the	the	DET
inlawrev-2268	490	14	court	court	NOUN
inlawrev-2268	490	15	in	in	ADP
inlawrev-2268	490	16	movielab	movielab	PROPN
inlawrev-2268	490	17	reasoned	reason	VERB
inlawrev-2268	490	18	that	that	SCONJ
inlawrev-2268	490	19	the	the	DET
inlawrev-2268	490	20	basic	basic	ADJ
inlawrev-2268	490	21	concept	concept	NOUN
inlawrev-2268	490	22	surrounding	surround	VERB
inlawrev-2268	490	23	the	the	DET
inlawrev-2268	490	24	"	"	PUNCT
inlawrev-2268	490	25	f	f	NOUN
inlawrev-2268	490	26	"	"	PUNCT
inlawrev-2268	490	27	type	type	NOUN
inlawrev-2268	490	28	reorganization	reorganization	NOUN
inlawrev-2268	490	29	was	be	AUX
inlawrev-2268	490	30	that	that	SCONJ
inlawrev-2268	490	31	the	the	DET
inlawrev-2268	490	32	new	new	ADJ
inlawrev-2268	490	33	corporation	corporation	NOUN
inlawrev-2268	490	34	is	be	AUX
inlawrev-2268	490	35	actually	actually	ADV
inlawrev-2268	490	36	the	the	DET
inlawrev-2268	490	37	"	"	PUNCT
inlawrev-2268	490	38	alter	alter	NOUN
inlawrev-2268	490	39	ego	ego	NOUN
inlawrev-2268	490	40	"	"	PUNCT
inlawrev-2268	490	41	of	of	ADP
inlawrev-2268	490	42	the	the	DET
inlawrev-2268	490	43	former	former	ADJ
inlawrev-2268	490	44	and	and	CCONJ
inlawrev-2268	490	45	constitutes	constitute	VERB
inlawrev-2268	490	46	a	a	DET
inlawrev-2268	490	47	mere	mere	ADJ
inlawrev-2268	490	48	change	change	NOUN
inlawrev-2268	490	49	in	in	ADP
inlawrev-2268	490	50	form	form	NOUN
inlawrev-2268	490	51	.	.	PUNCT
inlawrev-2268	491	1	*	*	PUNCT
inlawrev-2268	491	2	*	*	PUNCT
inlawrev-2268	491	3	finally	finally	ADV
inlawrev-2268	491	4	,	,	PUNCT
inlawrev-2268	491	5	the	the	DET
inlawrev-2268	491	6	court	court	NOUN
inlawrev-2268	491	7	stated	state	VERB
inlawrev-2268	491	8	that	that	SCONJ
inlawrev-2268	491	9	an	an	DET
inlawrev-2268	491	10	"	"	PUNCT
inlawrev-2268	491	11	f	f	NOUN
inlawrev-2268	491	12	"	"	PUNCT
inlawrev-2268	491	13	type	type	NOUN
inlawrev-2268	491	14	reorganization	reorganization	NOUN
inlawrev-2268	491	15	could	could	AUX
inlawrev-2268	491	16	simultaneously	simultaneously	ADV
inlawrev-2268	491	17	qualify	qualify	VERB
inlawrev-2268	491	18	as	as	ADP
inlawrev-2268	491	19	a	a	DET
inlawrev-2268	491	20	second	second	ADJ
inlawrev-2268	491	21	type	type	NOUN
inlawrev-2268	491	22	of	of	ADP
inlawrev-2268	491	23	reorganization	reorganization	NOUN
inlawrev-2268	491	24	specified	specify	VERB
inlawrev-2268	491	25	by	by	ADP
inlawrev-2268	491	26	section	section	NOUN
inlawrev-2268	491	27	368(a)(l).'~	368(a)(l).'~	PROPN
inlawrev-2268	491	28	performance	performance	NOUN
inlawrev-2268	491	29	systems	system	NOUN
inlawrev-2268	491	30	,	,	PUNCT
inlawrev-2268	491	31	inc	inc	PROPN
inlawrev-2268	491	32	.	.	PROPN
inlawrev-2268	492	1	v.	v.	PROPN
inlawrev-2268	492	2	united	united	PROPN
inlawrev-2268	492	3	states^^^	states^^^	PROPN
inlawrev-2268	492	4	was	be	AUX
inlawrev-2268	492	5	decided	decide	VERB
inlawrev-2268	492	6	on	on	ADP
inlawrev-2268	492	7	the	the	DET
inlawrev-2268	492	8	same	same	ADJ
inlawrev-2268	492	9	basis	basis	NOUN
inlawrev-2268	492	10	as	as	ADP
inlawrev-2268	492	11	movielab	movielab	NOUN
inlawrev-2268	492	12	.	.	PUNCT
inlawrev-2268	493	1	the	the	DET
inlawrev-2268	493	2	court	court	NOUN
inlawrev-2268	493	3	,	,	PUNCT
inlawrev-2268	493	4	in	in	ADP
inlawrev-2268	493	5	allowing	allow	VERB
inlawrev-2268	493	6	the	the	DET
inlawrev-2268	493	7	carryback	carryback	NOUN
inlawrev-2268	493	8	of	of	ADP
inlawrev-2268	493	9	the	the	DET
inlawrev-2268	493	10	post	post	ADJ
inlawrev-2268	493	11	-	-	ADJ
inlawrev-2268	493	12	merger	merger	ADJ
inlawrev-2268	493	13	net	net	ADJ
inlawrev-2268	493	14	operating	operating	NOUN
inlawrev-2268	493	15	loss	loss	NOUN
inlawrev-2268	493	16	to	to	ADP
inlawrev-2268	493	17	the	the	DET
inlawrev-2268	493	18	transferor	transferor	NOUN
inlawrev-2268	493	19	's	's	PART
inlawrev-2268	493	20	pre	pre	ADJ
inlawrev-2268	493	21	-	-	ADJ
inlawrev-2268	493	22	merger	merger	ADJ
inlawrev-2268	493	23	taxable	taxable	ADJ
inlawrev-2268	493	24	income	income	NOUN
inlawrev-2268	493	25	,	,	PUNCT
inlawrev-2268	493	26	held	hold	VERB
inlawrev-2268	493	27	that	that	SCONJ
inlawrev-2268	493	28	the	the	DET
inlawrev-2268	493	29	transaction	transaction	NOUN
inlawrev-2268	493	30	was	be	AUX
inlawrev-2268	493	31	a	a	DET
inlawrev-2268	493	32	matter	matter	NOUN
inlawrev-2268	493	33	of	of	ADP
inlawrev-2268	493	34	form	form	NOUN
inlawrev-2268	493	35	only	only	ADV
inlawrev-2268	493	36	;	;	PUNCT
inlawrev-2268	493	37	therefore	therefore	ADV
inlawrev-2268	493	38	,	,	PUNCT
inlawrev-2268	493	39	it	it	PRON
inlawrev-2268	493	40	fell	fall	VERB
inlawrev-2268	493	41	within	within	ADP
inlawrev-2268	493	42	the	the	DET
inlawrev-2268	493	43	section	section	NOUN
inlawrev-2268	493	44	381(b	381(b	NUM
inlawrev-2268	493	45	)	)	PUNCT
inlawrev-2268	493	46	exception	exception	NOUN
inlawrev-2268	493	47	for	for	ADP
inlawrev-2268	493	48	an	an	DET
inlawrev-2268	493	49	"	"	PUNCT
inlawrev-2268	493	50	f	f	NOUN
inlawrev-2268	493	51	"	"	PUNCT
inlawrev-2268	493	52	type	type	NOUN
inlawrev-2268	493	53	reorganization.^	reorganization.^	NOUN
inlawrev-2268	493	54	*	*	NOUN
inlawrev-2268	493	55	*	*	PUNCT
inlawrev-2268	493	56	*	*	PUNCT
inlawrev-2268	493	57	furthermore	furthermore	ADV
inlawrev-2268	493	58	,	,	PUNCT
inlawrev-2268	493	59	the	the	DET
inlawrev-2268	493	60	district	district	NOUN
inlawrev-2268	493	61	court	court	NOUN
inlawrev-2268	493	62	recognized	recognize	VERB
inlawrev-2268	493	63	that	that	SCONJ
inlawrev-2268	493	64	a	a	DET
inlawrev-2268	493	65	reorganization	reorganization	NOUN
inlawrev-2268	493	66	may	may	AUX
inlawrev-2268	493	67	qualify	qualify	VERB
inlawrev-2268	493	68	under	under	ADP
inlawrev-2268	493	69	several	several	ADJ
inlawrev-2268	493	70	sub	sub	NOUN
inlawrev-2268	493	71	-	-	NOUN
inlawrev-2268	493	72	sections	section	NOUN
inlawrev-2268	493	73	of	of	ADP
inlawrev-2268	493	74	section	section	NOUN
inlawrev-2268	493	75	368	368	NUM
inlawrev-2268	493	76	and	and	CCONJ
inlawrev-2268	493	77	still	still	ADV
inlawrev-2268	493	78	qualify	qualify	VERB
inlawrev-2268	493	79	as	as	ADP
inlawrev-2268	493	80	an	an	DET
inlawrev-2268	493	81	"	"	PUNCT
inlawrev-2268	493	82	f	f	NOUN
inlawrev-2268	493	83	"	"	PUNCT
inlawrev-2268	493	84	type	type	NOUN
inlawrev-2268	493	85	.	.	PUNCT
inlawrev-2268	493	86	'	'	PUNCT
inlawrev-2268	493	87	°	°	PRON
inlawrev-2268	493	88	»	»	PUNCT
inlawrev-2268	493	89	c.	c.	NOUN
inlawrev-2268	493	90	a	a	DET
inlawrev-2268	493	91	matter	matter	NOUN
inlawrev-2268	493	92	of	of	ADP
inlawrev-2268	493	93	form	form	NOUN
inlawrev-2268	493	94	versus	versus	ADP
inlawrev-2268	493	95	a	a	DET
inlawrev-2268	493	96	matter	matter	NOUN
inlawrev-2268	493	97	of	of	ADP
inlawrev-2268	493	98	substance	substance	NOUN
inlawrev-2268	493	99	example	example	NOUN
inlawrev-2268	493	100	12	12	NUM
inlawrev-2268	493	101	:	:	PUNCT
inlawrev-2268	493	102	jones	jones	PROPN
inlawrev-2268	493	103	owned	own	VERB
inlawrev-2268	493	104	ten	ten	NUM
inlawrev-2268	493	105	separate	separate	ADJ
inlawrev-2268	493	106	corporations	corporation	NOUN
inlawrev-2268	493	107	.	.	PUNCT
inlawrev-2268	494	1	each	each	PRON
inlawrev-2268	494	2	was	be	AUX
inlawrev-2268	494	3	located	locate	VERB
inlawrev-2268	494	4	in	in	ADP
inlawrev-2268	494	5	a	a	DET
inlawrev-2268	494	6	different	different	ADJ
inlawrev-2268	494	7	city	city	NOUN
inlawrev-2268	494	8	,	,	PUNCT
inlawrev-2268	494	9	produced	produce	VERB
inlawrev-2268	494	10	the	the	DET
inlawrev-2268	494	11	same	same	ADJ
inlawrev-2268	494	12	product	product	NOUN
inlawrev-2268	494	13	,	,	PUNCT
inlawrev-2268	494	14	and	and	CCONJ
inlawrev-2268	494	15	had	have	VERB
inlawrev-2268	494	16	separate	separate	ADJ
inlawrev-2268	494	17	management	management	NOUN
inlawrev-2268	494	18	.	.	PUNCT
inlawrev-2268	495	1	in	in	ADP
inlawrev-2268	495	2	order	order	NOUN
inlawrev-2268	495	3	to	to	PART
inlawrev-2268	495	4	centralize	centralize	VERB
inlawrev-2268	495	5	bookkeeping	bookkeeping	NOUN
inlawrev-2268	495	6	and	and	CCONJ
inlawrev-2268	495	7	to	to	PART
inlawrev-2268	495	8	utilize	utilize	VERB
inlawrev-2268	495	9	managerial	managerial	ADJ
inlawrev-2268	495	10	specialization	specialization	NOUN
inlawrev-2268	495	11	,	,	PUNCT
inlawrev-2268	495	12	jones	jones	PROPN
inlawrev-2268	495	13	merged	merge	VERB
inlawrev-2268	495	14	all	all	DET
inlawrev-2268	495	15	ten	ten	NUM
inlawrev-2268	495	16	corporations	corporation	NOUN
inlawrev-2268	495	17	into	into	ADP
inlawrev-2268	495	18	one	one	NUM
inlawrev-2268	495	19	corporation	corporation	NOUN
inlawrev-2268	495	20	called	call	VERB
inlawrev-2268	495	21	"	"	PUNCT
inlawrev-2268	495	22	jones	jones	PROPN
inlawrev-2268	495	23	,	,	PUNCT
inlawrev-2268	495	24	inc	inc	PROPN
inlawrev-2268	495	25	.	.	PROPN
inlawrev-2268	495	26	,	,	PUNCT
inlawrev-2268	495	27	"	"	PUNCT
inlawrev-2268	495	28	located	locate	VERB
inlawrev-2268	495	29	in	in	ADP
inlawrev-2268	495	30	california	california	PROPN
inlawrev-2268	495	31	.	.	PUNCT
inlawrev-2268	496	1	in	in	ADP
inlawrev-2268	496	2	the	the	DET
inlawrev-2268	496	3	process	process	NOUN
inlawrev-2268	496	4	,	,	PUNCT
inlawrev-2268	496	5	two	two	NUM
inlawrev-2268	496	6	corporations	corporation	NOUN
inlawrev-2268	496	7	were	be	AUX
inlawrev-2268	496	8	*	*	PUNCT
inlawrev-2268	496	9	vd	vd	NOUN
inlawrev-2268	496	10	at	at	ADP
inlawrev-2268	496	11	697	697	NUM
inlawrev-2268	496	12	-	-	SYM
inlawrev-2268	496	13	98	98	NUM
inlawrev-2268	496	14	.	.	PUNCT
inlawrev-2268	497	1	"	"	PUNCT
inlawrev-2268	497	2	m	m	VERB
inlawrev-2268	497	3	at	at	ADP
inlawrev-2268	497	4	699	699	NUM
inlawrev-2268	497	5	.	.	PUNCT
inlawrev-2268	497	6	"	"	PUNCT
inlawrev-2268	497	7	rev	rev	PROPN
inlawrev-2268	497	8	.	.	PROPN
inlawrev-2268	497	9	rul	rul	NOUN
inlawrev-2268	497	10	.	.	PUNCT
inlawrev-2268	498	1	75	75	NUM
inlawrev-2268	498	2	-	-	SYM
inlawrev-2268	498	3	561	561	NUM
inlawrev-2268	498	4	,	,	PUNCT
inlawrev-2268	498	5	1975	1975	NUM
inlawrev-2268	498	6	-	-	SYM
inlawrev-2268	498	7	2	2	NUM
inlawrev-2268	498	8	c.b	c.b	PROPN
inlawrev-2268	498	9	.	.	PROPN
inlawrev-2268	498	10	129	129	NUM
inlawrev-2268	498	11	.	.	PUNCT
inlawrev-2268	499	1	"	"	PUNCT
inlawrev-2268	499	2	however	however	ADV
inlawrev-2268	499	3	,	,	PUNCT
inlawrev-2268	499	4	the	the	DET
inlawrev-2268	499	5	attribution	attribution	NOUN
inlawrev-2268	499	6	test	test	NOUN
inlawrev-2268	499	7	illustrated	illustrate	VERB
inlawrev-2268	499	8	by	by	ADP
inlawrev-2268	499	9	example	example	NOUN
inlawrev-2268	499	10	10	10	NUM
inlawrev-2268	499	11	still	still	ADV
inlawrev-2268	499	12	must	must	AUX
inlawrev-2268	499	13	be	be	AUX
inlawrev-2268	499	14	met	meet	VERB
inlawrev-2268	499	15	in	in	ADP
inlawrev-2268	499	16	order	order	NOUN
inlawrev-2268	499	17	to	to	PART
inlawrev-2268	499	18	utilize	utilize	VERB
inlawrev-2268	499	19	one	one	NUM
inlawrev-2268	499	20	hundred	hundred	NUM
inlawrev-2268	499	21	percent	percent	NOUN
inlawrev-2268	499	22	of	of	ADP
inlawrev-2268	499	23	the	the	DET
inlawrev-2268	499	24	net	net	ADJ
inlawrev-2268	499	25	operating	operating	NOUN
inlawrev-2268	499	26	loss	loss	NOUN
inlawrev-2268	499	27	carryback	carryback	NOUN
inlawrev-2268	499	28	.	.	PUNCT
inlawrev-2268	500	1	••494	••494	NOUN
inlawrev-2268	500	2	f.2d	f.2d	X
inlawrev-2268	500	3	at	at	ADP
inlawrev-2268	500	4	697	697	NUM
inlawrev-2268	500	5	.	.	PUNCT
inlawrev-2268	500	6	^•"/d	^•"/d	PROPN
inlawrev-2268	500	7	.	.	PUNCT
inlawrev-2268	501	1	at	at	ADP
inlawrev-2268	501	2	700	700	NUM
inlawrev-2268	501	3	.	.	PUNCT
inlawrev-2268	502	1	»	»	PUNCT
inlawrev-2268	502	2	"	"	PUNCT
inlawrev-2268	502	3	382	382	NUM
inlawrev-2268	502	4	f.	f.	PROPN
inlawrev-2268	502	5	supp	supp	PROPN
inlawrev-2268	502	6	.	.	PUNCT
inlawrev-2268	503	1	525	525	NUM
inlawrev-2268	503	2	(	(	PUNCT
inlawrev-2268	503	3	m.d	m.d	PROPN
inlawrev-2268	503	4	.	.	PROPN
inlawrev-2268	503	5	tenn	tenn	PROPN
inlawrev-2268	503	6	.	.	PROPN
inlawrev-2268	503	7	1973	1973	NUM
inlawrev-2268	503	8	)	)	PUNCT
inlawrev-2268	503	9	,	,	PUNCT
inlawrev-2268	503	10	affd	affd	PROPN
inlawrev-2268	503	11	,	,	PUNCT
inlawrev-2268	503	12	501	501	NUM
inlawrev-2268	503	13	f.2d	f.2d	NUM
inlawrev-2268	503	14	1338	1338	NUM
inlawrev-2268	503	15	(	(	PUNCT
inlawrev-2268	503	16	6th	6th	ADJ
inlawrev-2268	503	17	cir	cir	NOUN
inlawrev-2268	503	18	.	.	PROPN
inlawrev-2268	503	19	1974	1974	NUM
inlawrev-2268	503	20	)	)	PUNCT
inlawrev-2268	503	21	.	.	PUNCT
inlawrev-2268	504	1	"	"	PUNCT
inlawrev-2268	504	2	«	«	PUNCT
inlawrev-2268	504	3	382	382	NUM
inlawrev-2268	504	4	f.	f.	PROPN
inlawrev-2268	504	5	supp	supp	PROPN
inlawrev-2268	504	6	.	.	PUNCT
inlawrev-2268	505	1	at	at	ADP
inlawrev-2268	505	2	533	533	NUM
inlawrev-2268	505	3	-	-	SYM
inlawrev-2268	505	4	34	34	NUM
inlawrev-2268	505	5	.	.	PUNCT
inlawrev-2268	506	1	"	"	PUNCT
inlawrev-2268	506	2	•/d	•/d	NOUN
inlawrev-2268	506	3	at	at	ADP
inlawrev-2268	506	4	533	533	NUM
inlawrev-2268	506	5	(	(	PUNCT
inlawrev-2268	506	6	acquiesced	acquiesce	VERB
inlawrev-2268	506	7	in	in	ADP
inlawrev-2268	506	8	rev	rev	PROPN
inlawrev-2268	506	9	.	.	PROPN
inlawrev-2268	506	10	rul	rul	PROPN
inlawrev-2268	506	11	.	.	PUNCT
inlawrev-2268	507	1	57	57	NUM
inlawrev-2268	507	2	-	-	SYM
inlawrev-2268	507	3	276	276	NUM
inlawrev-2268	507	4	,	,	PUNCT
inlawrev-2268	507	5	1957	1957	NUM
inlawrev-2268	507	6	-	-	SYM
inlawrev-2268	507	7	1	1	NUM
inlawrev-2268	507	8	c.b	c.b	PROPN
inlawrev-2268	507	9	.	.	PROPN
inlawrev-2268	507	10	126	126	NUM
inlawrev-2268	507	11	-	-	SYM
inlawrev-2268	507	12	128	128	NUM
inlawrev-2268	507	13	)	)	PUNCT
inlawrev-2268	507	14	.	.	PUNCT
inlawrev-2268	508	1	1977	1977	NUM
inlawrev-2268	508	2	]	]	PUNCT
inlawrev-2268	508	3	corporate	corporate	ADJ
inlawrev-2268	508	4	transactions	transaction	NOUN
inlawrev-2268	508	5	1003	1003	NUM
inlawrev-2268	508	6	relocated	relocate	VERB
inlawrev-2268	508	7	to	to	ADP
inlawrev-2268	508	8	the	the	DET
inlawrev-2268	508	9	new	new	ADJ
inlawrev-2268	508	10	california	california	PROPN
inlawrev-2268	508	11	headquarters	headquarters	NOUN
inlawrev-2268	508	12	,	,	PUNCT
inlawrev-2268	508	13	while	while	SCONJ
inlawrev-2268	508	14	the	the	DET
inlawrev-2268	508	15	other	other	ADJ
inlawrev-2268	508	16	eight	eight	NUM
inlawrev-2268	508	17	remained	remain	VERB
inlawrev-2268	508	18	in	in	ADP
inlawrev-2268	508	19	the	the	DET
inlawrev-2268	508	20	same	same	ADJ
inlawrev-2268	508	21	locations	location	NOUN
inlawrev-2268	508	22	.	.	PUNCT
inlawrev-2268	509	1	the	the	DET
inlawrev-2268	509	2	following	following	ADJ
inlawrev-2268	509	3	year	year	NOUN
inlawrev-2268	509	4	jones	jones	PROPN
inlawrev-2268	509	5	,	,	PUNCT
inlawrev-2268	509	6	inc	inc	PROPN
inlawrev-2268	509	7	.	.	PROPN
inlawrev-2268	509	8	suffered	suffer	VERB
inlawrev-2268	509	9	heavy	heavy	ADJ
inlawrev-2268	509	10	financial	financial	ADJ
inlawrev-2268	509	11	losses	loss	NOUN
inlawrev-2268	509	12	and	and	CCONJ
inlawrev-2268	509	13	desired	desire	VERB
inlawrev-2268	509	14	to	to	PART
inlawrev-2268	509	15	carry	carry	VERB
inlawrev-2268	509	16	back	back	ADP
inlawrev-2268	509	17	these	these	DET
inlawrev-2268	509	18	losses	loss	NOUN
inlawrev-2268	509	19	against	against	ADP
inlawrev-2268	509	20	the	the	DET
inlawrev-2268	509	21	pre	pre	ADJ
inlawrev-2268	509	22	-	-	ADJ
inlawrev-2268	509	23	merger	merger	ADJ
inlawrev-2268	509	24	taxable	taxable	ADJ
inlawrev-2268	509	25	income	income	NOUN
inlawrev-2268	509	26	of	of	ADP
inlawrev-2268	509	27	the	the	DET
inlawrev-2268	509	28	"	"	PUNCT
inlawrev-2268	509	29	attributable"^	attributable"^	PROPN
inlawrev-2268	509	30	*	*	NOUN
inlawrev-2268	509	31	"	"	PUNCT
inlawrev-2268	509	32	former	former	ADJ
inlawrev-2268	509	33	subsidiaries	subsidiary	NOUN
inlawrev-2268	509	34	.	.	PUNCT
inlawrev-2268	510	1	issue	issue	NOUN
inlawrev-2268	510	2	:	:	PUNCT
inlawrev-2268	510	3	is	be	AUX
inlawrev-2268	510	4	the	the	DET
inlawrev-2268	510	5	reorganization	reorganization	NOUN
inlawrev-2268	510	6	still	still	ADV
inlawrev-2268	510	7	only	only	ADV
inlawrev-2268	510	8	a	a	DET
inlawrev-2268	510	9	matter	matter	NOUN
inlawrev-2268	510	10	of	of	ADP
inlawrev-2268	510	11	form	form	NOUN
inlawrev-2268	510	12	,	,	PUNCT
inlawrev-2268	510	13	thereby	thereby	ADV
inlawrev-2268	510	14	qualifying	qualify	VERB
inlawrev-2268	510	15	as	as	ADP
inlawrev-2268	510	16	an	an	DET
inlawrev-2268	510	17	"	"	PUNCT
inlawrev-2268	510	18	f	f	NOUN
inlawrev-2268	510	19	"	"	PUNCT
inlawrev-2268	510	20	type	type	NOUN
inlawrev-2268	510	21	reorganization	reorganization	NOUN
inlawrev-2268	510	22	,	,	PUNCT
inlawrev-2268	510	23	or	or	CCONJ
inlawrev-2268	510	24	is	be	AUX
inlawrev-2268	510	25	it	it	PRON
inlawrev-2268	510	26	a	a	DET
inlawrev-2268	510	27	matter	matter	NOUN
inlawrev-2268	510	28	of	of	ADP
inlawrev-2268	510	29	substance	substance	NOUN
inlawrev-2268	510	30	because	because	SCONJ
inlawrev-2268	510	31	of	of	ADP
inlawrev-2268	510	32	the	the	DET
inlawrev-2268	510	33	relocation	relocation	NOUN
inlawrev-2268	510	34	of	of	ADP
inlawrev-2268	510	35	two	two	NUM
inlawrev-2268	510	36	of	of	ADP
inlawrev-2268	510	37	the	the	DET
inlawrev-2268	510	38	subsidiaries	subsidiary	NOUN
inlawrev-2268	510	39	?	?	PUNCT
inlawrev-2268	511	1	the	the	DET
inlawrev-2268	511	2	basic	basic	ADJ
inlawrev-2268	511	3	problem	problem	NOUN
inlawrev-2268	511	4	is	be	AUX
inlawrev-2268	511	5	determining	determine	VERB
inlawrev-2268	511	6	the	the	DET
inlawrev-2268	511	7	exact	exact	ADJ
inlawrev-2268	511	8	point	point	NOUN
inlawrev-2268	511	9	at	at	ADP
inlawrev-2268	511	10	which	which	PRON
inlawrev-2268	511	11	a	a	DET
inlawrev-2268	511	12	matter	matter	NOUN
inlawrev-2268	511	13	of	of	ADP
inlawrev-2268	511	14	"	"	PUNCT
inlawrev-2268	511	15	form	form	NOUN
inlawrev-2268	511	16	"	"	PUNCT
inlawrev-2268	511	17	becomes	become	VERB
inlawrev-2268	511	18	one	one	NUM
inlawrev-2268	511	19	of	of	ADP
inlawrev-2268	511	20	substance	substance	NOUN
inlawrev-2268	511	21	in	in	ADP
inlawrev-2268	511	22	regard	regard	NOUN
inlawrev-2268	511	23	to	to	ADP
inlawrev-2268	511	24	a	a	DET
inlawrev-2268	511	25	reorganization	reorganization	NOUN
inlawrev-2268	511	26	of	of	ADP
inlawrev-2268	511	27	the	the	DET
inlawrev-2268	511	28	type	type	NOUN
inlawrev-2268	511	29	represented	represent	VERB
inlawrev-2268	511	30	in	in	ADP
inlawrev-2268	511	31	example	example	NOUN
inlawrev-2268	511	32	12	12	NUM
inlawrev-2268	511	33	.	.	PUNCT
inlawrev-2268	512	1	the	the	DET
inlawrev-2268	512	2	courts	court	NOUN
inlawrev-2268	512	3	,	,	PUNCT
inlawrev-2268	512	4	in	in	ADP
inlawrev-2268	512	5	addition	addition	NOUN
inlawrev-2268	512	6	to	to	ADP
inlawrev-2268	512	7	examining	examine	VERB
inlawrev-2268	512	8	whether	whether	SCONJ
inlawrev-2268	512	9	there	there	PRON
inlawrev-2268	512	10	has	have	AUX
inlawrev-2268	512	11	been	be	AUX
inlawrev-2268	512	12	an	an	DET
inlawrev-2268	512	13	uninterrupted	uninterrupted	ADJ
inlawrev-2268	512	14	continuation	continuation	NOUN
inlawrev-2268	512	15	of	of	ADP
inlawrev-2268	512	16	business	business	NOUN
inlawrev-2268	512	17	and	and	CCONJ
inlawrev-2268	512	18	ownership	ownership	NOUN
inlawrev-2268	512	19	interest	interest	NOUN
inlawrev-2268	512	20	,	,	PUNCT
inlawrev-2268	512	21	also	also	ADV
inlawrev-2268	512	22	examine	examine	VERB
inlawrev-2268	512	23	another	another	DET
inlawrev-2268	512	24	key	key	ADJ
inlawrev-2268	512	25	factor	factor	NOUN
inlawrev-2268	512	26	:	:	PUNCT
inlawrev-2268	512	27	the	the	DET
inlawrev-2268	512	28	purpose	purpose	NOUN
inlawrev-2268	512	29	of	of	ADP
inlawrev-2268	512	30	the	the	DET
inlawrev-2268	512	31	business	business	NOUN
inlawrev-2268	512	32	transaction	transaction	NOUN
inlawrev-2268	512	33	.	.	PUNCT
inlawrev-2268	513	1	in	in	ADP
inlawrev-2268	513	2	movielab	movielab	PROPN
inlawrev-2268	513	3	,	,	PUNCT
inlawrev-2268	513	4	the	the	DET
inlawrev-2268	513	5	court	court	NOUN
inlawrev-2268	513	6	concluded	conclude	VERB
inlawrev-2268	513	7	that	that	SCONJ
inlawrev-2268	513	8	the	the	DET
inlawrev-2268	513	9	purpose	purpose	NOUN
inlawrev-2268	513	10	of	of	ADP
inlawrev-2268	513	11	the	the	DET
inlawrev-2268	513	12	merger	merger	NOUN
inlawrev-2268	513	13	was	be	AUX
inlawrev-2268	513	14	merely	merely	ADV
inlawrev-2268	513	15	to	to	PART
inlawrev-2268	513	16	simplify	simplify	VERB
inlawrev-2268	513	17	bookkeeping	bookkeeping	NOUN
inlawrev-2268	513	18	and	and	CCONJ
inlawrev-2268	513	19	administration	administration	NOUN
inlawrev-2268	513	20	since	since	SCONJ
inlawrev-2268	513	21	all	all	DET
inlawrev-2268	513	22	other	other	ADJ
inlawrev-2268	513	23	factors	factor	NOUN
inlawrev-2268	513	24	,	,	PUNCT
inlawrev-2268	513	25	such	such	ADJ
inlawrev-2268	513	26	as	as	ADP
inlawrev-2268	513	27	personnel	personnel	NOUN
inlawrev-2268	513	28	,	,	PUNCT
inlawrev-2268	513	29	product	product	NOUN
inlawrev-2268	513	30	,	,	PUNCT
inlawrev-2268	513	31	and	and	CCONJ
inlawrev-2268	513	32	location	location	NOUN
inlawrev-2268	513	33	,	,	PUNCT
inlawrev-2268	513	34	remained	remain	VERB
inlawrev-2268	513	35	the	the	DET
inlawrev-2268	513	36	same	same	ADJ
inlawrev-2268	513	37	.	.	PUNCT
inlawrev-2268	514	1	"	"	PUNCT
inlawrev-2268	514	2	'	'	PUNCT
inlawrev-2268	514	3	in	in	ADP
inlawrev-2268	514	4	home	home	NOUN
inlawrev-2268	514	5	construction	construction	NOUN
inlawrev-2268	514	6	,	,	PUNCT
inlawrev-2268	514	7	the	the	DET
inlawrev-2268	514	8	commissioner	commissioner	NOUN
inlawrev-2268	514	9	argued	argue	VERB
inlawrev-2268	514	10	that	that	SCONJ
inlawrev-2268	514	11	a	a	DET
inlawrev-2268	514	12	reorganization	reorganization	NOUN
inlawrev-2268	514	13	which	which	PRON
inlawrev-2268	514	14	alters	alter	VERB
inlawrev-2268	514	15	the	the	DET
inlawrev-2268	514	16	number	number	NOUN
inlawrev-2268	514	17	of	of	ADP
inlawrev-2268	514	18	taxable	taxable	ADJ
inlawrev-2268	514	19	entities	entity	NOUN
inlawrev-2268	514	20	—	—	PUNCT
inlawrev-2268	514	21	in	in	ADP
inlawrev-2268	514	22	this	this	DET
inlawrev-2268	514	23	case	case	NOUN
inlawrev-2268	514	24	from	from	ADP
inlawrev-2268	514	25	123	123	NUM
inlawrev-2268	514	26	to	to	PART
inlawrev-2268	514	27	1	1	NUM
inlawrev-2268	514	28	—	—	PUNCT
inlawrev-2268	514	29	could	could	AUX
inlawrev-2268	514	30	never	never	ADV
inlawrev-2268	514	31	qualify	qualify	VERB
inlawrev-2268	514	32	as	as	ADP
inlawrev-2268	514	33	an	an	DET
inlawrev-2268	514	34	"	"	PUNCT
inlawrev-2268	514	35	f	f	NOUN
inlawrev-2268	514	36	"	"	PUNCT
inlawrev-2268	514	37	type	type	NOUN
inlawrev-2268	514	38	reorganization	reorganization	NOUN
inlawrev-2268	514	39	because	because	SCONJ
inlawrev-2268	514	40	of	of	ADP
inlawrev-2268	514	41	the	the	DET
inlawrev-2268	514	42	varying	vary	VERB
inlawrev-2268	514	43	tax	tax	NOUN
inlawrev-2268	514	44	effect.^	effect.^	NOUN
inlawrev-2268	514	45	"	"	PUNCT
inlawrev-2268	514	46	*	*	PUNCT
inlawrev-2268	514	47	therefore	therefore	ADV
inlawrev-2268	514	48	,	,	PUNCT
inlawrev-2268	514	49	any	any	DET
inlawrev-2268	514	50	reorganization	reorganization	NOUN
inlawrev-2268	514	51	which	which	PRON
inlawrev-2268	514	52	changed	change	VERB
inlawrev-2268	514	53	the	the	DET
inlawrev-2268	514	54	tax	tax	NOUN
inlawrev-2268	514	55	results	result	NOUN
inlawrev-2268	514	56	of	of	ADP
inlawrev-2268	514	57	an	an	DET
inlawrev-2268	514	58	entity	entity	NOUN
inlawrev-2268	514	59	could	could	AUX
inlawrev-2268	514	60	not	not	PART
inlawrev-2268	514	61	be	be	AUX
inlawrev-2268	514	62	considered	consider	VERB
inlawrev-2268	514	63	a	a	DET
inlawrev-2268	514	64	"	"	PUNCT
inlawrev-2268	514	65	mere	mere	ADJ
inlawrev-2268	514	66	change	change	NOUN
inlawrev-2268	514	67	in	in	ADP
inlawrev-2268	514	68	form	form	NOUN
inlawrev-2268	514	69	,	,	PUNCT
inlawrev-2268	514	70	"	"	PUNCT
inlawrev-2268	514	71	but	but	CCONJ
inlawrev-2268	514	72	one	one	NUM
inlawrev-2268	514	73	in	in	ADP
inlawrev-2268	514	74	substance	substance	NOUN
inlawrev-2268	514	75	only.^	only.^	NOUN
inlawrev-2268	514	76	*	*	NOUN
inlawrev-2268	514	77	"	"	PUNCT
inlawrev-2268	514	78	the	the	DET
inlawrev-2268	514	79	court	court	NOUN
inlawrev-2268	514	80	rejected	reject	VERB
inlawrev-2268	514	81	this	this	DET
inlawrev-2268	514	82	reasoning	reasoning	NOUN
inlawrev-2268	514	83	and	and	CCONJ
inlawrev-2268	514	84	held	hold	VERB
inlawrev-2268	514	85	that	that	SCONJ
inlawrev-2268	514	86	tax	tax	NOUN
inlawrev-2268	514	87	results	result	NOUN
inlawrev-2268	514	88	can	can	AUX
inlawrev-2268	514	89	not	not	PART
inlawrev-2268	514	90	form	form	VERB
inlawrev-2268	514	91	even	even	ADV
inlawrev-2268	514	92	"	"	PUNCT
inlawrev-2268	514	93	a	a	DET
inlawrev-2268	514	94	partial	partial	ADJ
inlawrev-2268	514	95	measure	measure	NOUN
inlawrev-2268	514	96	of	of	ADP
inlawrev-2268	514	97	determining	determine	VERB
inlawrev-2268	514	98	what	what	PRON
inlawrev-2268	514	99	substance	substance	NOUN
inlawrev-2268	514	100	is	be	AUX
inlawrev-2268	514	101	present	present	ADJ
inlawrev-2268	514	102	in	in	ADP
inlawrev-2268	514	103	a	a	DET
inlawrev-2268	514	104	transaction	transaction	NOUN
inlawrev-2268	514	105	.	.	PUNCT
inlawrev-2268	514	106	.	.	PUNCT
inlawrev-2268	514	107	.	.	PUNCT
inlawrev-2268	514	108	.	.	PUNCT
inlawrev-2268	515	1	[	[	X
inlawrev-2268	515	2	t]he	t]he	X
inlawrev-2268	515	3	government	government	NOUN
inlawrev-2268	515	4	's	's	PART
inlawrev-2268	515	5	position	position	NOUN
inlawrev-2268	515	6	would	would	AUX
inlawrev-2268	515	7	literally	literally	ADV
inlawrev-2268	515	8	let	let	VERB
inlawrev-2268	515	9	the	the	DET
inlawrev-2268	515	10	tail	tail	NOUN
inlawrev-2268	515	11	wag	wag	VERB
inlawrev-2268	515	12	the	the	DET
inlawrev-2268	515	13	dog	dog	NOUN
inlawrev-2268	515	14	.	.	PUNCT
inlawrev-2268	515	15	"	"	PUNCT
inlawrev-2268	515	16	*	*	PUNCT
inlawrev-2268	515	17	"	"	PUNCT
inlawrev-2268	515	18	*	*	PUNCT
inlawrev-2268	515	19	stauffer	stauffer	PROPN
inlawrev-2268	515	20	adopted	adopt	VERB
inlawrev-2268	515	21	the	the	DET
inlawrev-2268	515	22	concept	concept	NOUN
inlawrev-2268	515	23	enunciated	enunciate	VERB
inlawrev-2268	515	24	in	in	ADP
inlawrev-2268	515	25	davant	davant	NOUN
inlawrev-2268	515	26	v.	v.	ADP
inlawrev-2268	515	27	commissioner^'^	commissioner^'^	PROPN
inlawrev-2268	515	28	concerning	concern	VERB
inlawrev-2268	515	29	"	"	PUNCT
inlawrev-2268	515	30	f	f	ADJ
inlawrev-2268	515	31	"	"	PUNCT
inlawrev-2268	515	32	type	type	NOUN
inlawrev-2268	515	33	reorganizations	reorganization	NOUN
inlawrev-2268	515	34	.	.	PUNCT
inlawrev-2268	516	1	davant	davant	PROPN
inlawrev-2268	516	2	held	hold	VERB
inlawrev-2268	516	3	that	that	SCONJ
inlawrev-2268	516	4	a	a	DET
inlawrev-2268	516	5	shift	shift	NOUN
inlawrev-2268	516	6	of	of	ADP
inlawrev-2268	516	7	the	the	DET
inlawrev-2268	516	8	operating	operate	VERB
inlawrev-2268	516	9	assets	asset	NOUN
inlawrev-2268	516	10	from	from	ADP
inlawrev-2268	516	11	the	the	DET
inlawrev-2268	516	12	transferor	transferor	NOUN
inlawrev-2268	516	13	corporation	corporation	NOUN
inlawrev-2268	516	14	to	to	ADP
inlawrev-2268	516	15	its	its	PRON
inlawrev-2268	516	16	alter	alter	NOUN
inlawrev-2268	516	17	ego	ego	NOUN
inlawrev-2268	516	18	,	,	PUNCT
inlawrev-2268	516	19	given	give	VERB
inlawrev-2268	516	20	complete	complete	ADJ
inlawrev-2268	516	21	identity	identity	NOUN
inlawrev-2268	516	22	of	of	ADP
inlawrev-2268	516	23	proprietary	proprietary	ADJ
inlawrev-2268	516	24	interests	interest	NOUN
inlawrev-2268	516	25	and	and	CCONJ
inlawrev-2268	516	26	continuity	continuity	NOUN
inlawrev-2268	516	27	of	of	ADP
inlawrev-2268	516	28	business	business	NOUN
inlawrev-2268	516	29	enterprise	enterprise	NOUN
inlawrev-2268	516	30	,	,	PUNCT
inlawrev-2268	516	31	results	result	NOUN
inlawrev-2268	516	32	in	in	ADP
inlawrev-2268	516	33	an	an	DET
inlawrev-2268	516	34	"	"	PUNCT
inlawrev-2268	516	35	f	f	NOUN
inlawrev-2268	516	36	"	"	PUNCT
inlawrev-2268	516	37	type	type	NOUN
inlawrev-2268	516	38	reorganization	reorganization	NOUN
inlawrev-2268	516	39	.	.	PUNCT
inlawrev-2268	517	1	"	"	PUNCT
inlawrev-2268	517	2	°	°	PRON
inlawrev-2268	517	3	in	in	ADP
inlawrev-2268	517	4	example	example	NOUN
inlawrev-2268	517	5	12	12	NUM
inlawrev-2268	517	6	,	,	PUNCT
inlawrev-2268	517	7	the	the	DET
inlawrev-2268	517	8	major	major	ADJ
inlawrev-2268	517	9	objectives	objective	NOUN
inlawrev-2268	517	10	of	of	ADP
inlawrev-2268	517	11	jones	jones	PROPN
inlawrev-2268	517	12	,	,	PUNCT
inlawrev-2268	517	13	inc	inc	PROPN
inlawrev-2268	517	14	.	.	PROPN
inlawrev-2268	517	15	were	be	AUX
inlawrev-2268	517	16	to	to	PART
inlawrev-2268	517	17	simplify	simplify	VERB
inlawrev-2268	517	18	bookkeeping	bookkeeping	NOUN
inlawrev-2268	517	19	and	and	CCONJ
inlawrev-2268	517	20	to	to	PART
inlawrev-2268	517	21	attain	attain	VERB
inlawrev-2268	517	22	a	a	DET
inlawrev-2268	517	23	higher	high	ADJ
inlawrev-2268	517	24	degree	degree	NOUN
inlawrev-2268	517	25	of	of	ADP
inlawrev-2268	517	26	managerial	managerial	ADJ
inlawrev-2268	517	27	specialization	specialization	NOUN
inlawrev-2268	517	28	.	.	PUNCT
inlawrev-2268	518	1	these	these	DET
inlawrev-2268	518	2	goals	goal	NOUN
inlawrev-2268	518	3	appear	appear	VERB
inlawrev-2268	518	4	to	to	PART
inlawrev-2268	518	5	be	be	AUX
inlawrev-2268	518	6	within	within	ADP
inlawrev-2268	518	7	the	the	DET
inlawrev-2268	518	8	permissive	permissive	ADJ
inlawrev-2268	518	9	limits	limit	NOUN
inlawrev-2268	518	10	'	'	PUNCT
inlawrev-2268	518	11	"	"	PUNCT
inlawrev-2268	518	12	*	*	PUNCT
inlawrev-2268	518	13	sec	sec	PROPN
inlawrev-2268	518	14	the	the	DET
inlawrev-2268	518	15	discussion	discussion	NOUN
inlawrev-2268	518	16	of	of	ADP
inlawrev-2268	518	17	the	the	DET
inlawrev-2268	518	18	attribution	attribution	NOUN
inlawrev-2268	518	19	clause	clause	NOUN
inlawrev-2268	518	20	of	of	ADP
inlawrev-2268	518	21	rev	rev	PROPN
inlawrev-2268	518	22	.	.	PROPN
inlawrev-2268	518	23	rul	rul	NOUN
inlawrev-2268	518	24	.	.	PUNCT
inlawrev-2268	519	1	75	75	NUM
inlawrev-2268	519	2	-	-	SYM
inlawrev-2268	519	3	561	561	NUM
inlawrev-2268	519	4	,	,	PUNCT
inlawrev-2268	519	5	1976	1976	NUM
inlawrev-2268	519	6	-	-	SYM
inlawrev-2268	519	7	2	2	NUM
inlawrev-2268	519	8	c.b	c.b	PROPN
inlawrev-2268	519	9	.	.	PROPN
inlawrev-2268	519	10	129	129	NUM
inlawrev-2268	519	11	at	at	ADP
inlawrev-2268	519	12	notes	note	NOUN
inlawrev-2268	519	13	78	78	NUM
inlawrev-2268	519	14	-	-	SYM
inlawrev-2268	519	15	91	91	NUM
inlawrev-2268	519	16	supra	supra	NOUN
inlawrev-2268	519	17	and	and	CCONJ
inlawrev-2268	519	18	accompanying	accompany	VERB
inlawrev-2268	519	19	text	text	NOUN
inlawrev-2268	519	20	.	.	PUNCT
inlawrev-2268	520	1	"	"	PUNCT
inlawrev-2268	520	2	"	"	PUNCT
inlawrev-2268	520	3	494	494	NUM
inlawrev-2268	520	4	f.2d	f.2d	NOUN
inlawrev-2268	520	5	at	at	ADP
inlawrev-2268	520	6	693	693	NUM
inlawrev-2268	520	7	.	.	PUNCT
inlawrev-2268	521	1	^"•439	^"•439	NUM
inlawrev-2268	521	2	f.2d	f.2d	PUNCT
inlawrev-2268	521	3	at	at	ADP
inlawrev-2268	521	4	1170	1170	NUM
inlawrev-2268	521	5	.	.	PUNCT
inlawrev-2268	522	1	"	"	PUNCT
inlawrev-2268	522	2	"	"	PUNCT
inlawrev-2268	522	3	i	i	PRON
inlawrev-2268	522	4	d.	d.	PROPN
inlawrev-2268	522	5	''	''	PUNCT
inlawrev-2268	522	6	•id	•id	X
inlawrev-2268	522	7	.	.	PUNCT
inlawrev-2268	522	8	^•^66	^•^66	NOUN
inlawrev-2268	522	9	f.2d	f.2d	X
inlawrev-2268	522	10	874	874	NUM
inlawrev-2268	522	11	(	(	PUNCT
inlawrev-2268	522	12	5th	5th	ADJ
inlawrev-2268	522	13	cir	cir	NOUN
inlawrev-2268	522	14	.	.	PROPN
inlawrev-2268	522	15	1966	1966	NUM
inlawrev-2268	522	16	)	)	PUNCT
inlawrev-2268	522	17	.	.	PUNCT
inlawrev-2268	523	1	cert	cert	PROPN
inlawrev-2268	523	2	denied	deny	VERB
inlawrev-2268	523	3	,	,	PUNCT
inlawrev-2268	523	4	386	386	NUM
inlawrev-2268	523	5	u.s	u.s	PROPN
inlawrev-2268	523	6	.	.	PROPN
inlawrev-2268	523	7	1022	1022	NUM
inlawrev-2268	523	8	(	(	PUNCT
inlawrev-2268	523	9	1967	1967	NUM
inlawrev-2268	523	10	)	)	PUNCT
inlawrev-2268	523	11	.	.	PUNCT
inlawrev-2268	524	1	"	"	PUNCT
inlawrev-2268	524	2	vd	vd	NOUN
inlawrev-2268	524	3	at	at	ADP
inlawrev-2268	524	4	884	884	NUM
inlawrev-2268	524	5	.	.	PUNCT
inlawrev-2268	524	6	1004	1004	NUM
inlawrev-2268	524	7	indiana	indiana	PROPN
inlawrev-2268	524	8	lawreview	lawreview	PROPN
inlawrev-2268	525	1	[	[	X
inlawrev-2268	525	2	vol	vol	NOUN
inlawrev-2268	525	3	.	.	NOUN
inlawrev-2268	525	4	10:979	10:979	NUM
inlawrev-2268	525	5	of	of	ADP
inlawrev-2268	525	6	what	what	PRON
inlawrev-2268	525	7	constitutes	constitute	VERB
inlawrev-2268	525	8	an	an	DET
inlawrev-2268	525	9	"	"	PUNCT
inlawrev-2268	525	10	f	f	NOUN
inlawrev-2268	525	11	"	"	PUNCT
inlawrev-2268	525	12	type	type	NOUN
inlawrev-2268	525	13	reorganization	reorganization	NOUN
inlawrev-2268	525	14	.	.	PUNCT
inlawrev-2268	526	1	however	however	ADV
inlawrev-2268	526	2	,	,	PUNCT
inlawrev-2268	526	3	the	the	DET
inlawrev-2268	526	4	relocation	relocation	NOUN
inlawrev-2268	526	5	of	of	ADP
inlawrev-2268	526	6	two	two	NUM
inlawrev-2268	526	7	businesses	business	NOUN
inlawrev-2268	526	8	could	could	AUX
inlawrev-2268	526	9	possibly	possibly	ADV
inlawrev-2268	526	10	alter	alter	VERB
inlawrev-2268	526	11	this	this	DET
inlawrev-2268	526	12	characterization	characterization	NOUN
inlawrev-2268	526	13	in	in	ADP
inlawrev-2268	526	14	favor	favor	NOUN
inlawrev-2268	526	15	of	of	ADP
inlawrev-2268	526	16	it	it	PRON
inlawrev-2268	526	17	being	be	AUX
inlawrev-2268	526	18	a	a	DET
inlawrev-2268	526	19	matter	matter	NOUN
inlawrev-2268	526	20	of	of	ADP
inlawrev-2268	526	21	substance	substance	NOUN
inlawrev-2268	526	22	.	.	PUNCT
inlawrev-2268	527	1	in	in	ADP
inlawrev-2268	527	2	stauffer	stauffer	PROPN
inlawrev-2268	527	3	,	,	PUNCT
inlawrev-2268	527	4	the	the	DET
inlawrev-2268	527	5	court	court	NOUN
inlawrev-2268	527	6	noted	note	VERB
inlawrev-2268	527	7	in	in	ADP
inlawrev-2268	527	8	dictum	dictum	NOUN
inlawrev-2268	527	9	that	that	SCONJ
inlawrev-2268	527	10	if	if	SCONJ
inlawrev-2268	527	11	the	the	DET
inlawrev-2268	527	12	pre	pre	ADJ
inlawrev-2268	527	13	-	-	ADJ
inlawrev-2268	527	14	merger	merger	ADJ
inlawrev-2268	527	15	operations	operation	NOUN
inlawrev-2268	527	16	had	have	AUX
inlawrev-2268	527	17	been	be	AUX
inlawrev-2268	527	18	physically	physically	ADV
inlawrev-2268	527	19	relocated	relocate	VERB
inlawrev-2268	527	20	from	from	ADP
inlawrev-2268	527	21	new	new	PROPN
inlawrev-2268	527	22	york	york	PROPN
inlawrev-2268	527	23	,	,	PUNCT
inlawrev-2268	527	24	illinois	illinois	PROPN
inlawrev-2268	527	25	,	,	PUNCT
inlawrev-2268	527	26	and	and	CCONJ
inlawrev-2268	527	27	california	california	PROPN
inlawrev-2268	527	28	,	,	PUNCT
inlawrev-2268	527	29	to	to	ADP
inlawrev-2268	527	30	new	new	PROPN
inlawrev-2268	527	31	mexico	mexico	PROPN
inlawrev-2268	527	32	,	,	PUNCT
inlawrev-2268	527	33	thus	thus	ADV
inlawrev-2268	527	34	forming	form	VERB
inlawrev-2268	527	35	a	a	DET
inlawrev-2268	527	36	single	single	ADJ
inlawrev-2268	527	37	operation	operation	NOUN
inlawrev-2268	527	38	,	,	PUNCT
inlawrev-2268	527	39	there	there	PRON
inlawrev-2268	527	40	would	would	AUX
inlawrev-2268	527	41	have	have	AUX
inlawrev-2268	527	42	been	be	AUX
inlawrev-2268	527	43	"	"	PUNCT
inlawrev-2268	527	44	no	no	DET
inlawrev-2268	527	45	means	mean	NOUN
inlawrev-2268	527	46	by	by	ADP
inlawrev-2268	527	47	which	which	PRON
inlawrev-2268	527	48	a	a	DET
inlawrev-2268	527	49	loss	loss	NOUN
inlawrev-2268	527	50	could	could	AUX
inlawrev-2268	527	51	be	be	AUX
inlawrev-2268	527	52	pro	pro	ADJ
inlawrev-2268	527	53	-	-	ADJ
inlawrev-2268	527	54	rated	rate	VERB
inlawrev-2268	527	55	among	among	ADP
inlawrev-2268	527	56	the	the	DET
inlawrev-2268	527	57	pre	pre	ADJ
inlawrev-2268	527	58	-	-	ADJ
inlawrev-2268	527	59	merger	merger	ADJ
inlawrev-2268	527	60	identities	identity	NOUN
inlawrev-2268	527	61	.	.	PUNCT
inlawrev-2268	528	1	""^	""^	NOUN
inlawrev-2268	528	2	in	in	ADP
inlawrev-2268	528	3	other	other	ADJ
inlawrev-2268	528	4	words	word	NOUN
inlawrev-2268	528	5	,	,	PUNCT
inlawrev-2268	528	6	if	if	SCONJ
inlawrev-2268	528	7	there	there	PRON
inlawrev-2268	528	8	had	have	AUX
inlawrev-2268	528	9	been	be	AUX
inlawrev-2268	528	10	a	a	DET
inlawrev-2268	528	11	relocation	relocation	NOUN
inlawrev-2268	528	12	that	that	PRON
inlawrev-2268	528	13	resulted	result	VERB
inlawrev-2268	528	14	in	in	ADP
inlawrev-2268	528	15	the	the	DET
inlawrev-2268	528	16	combining	combining	NOUN
inlawrev-2268	528	17	of	of	ADP
inlawrev-2268	528	18	all	all	DET
inlawrev-2268	528	19	three	three	NUM
inlawrev-2268	528	20	formerly	formerly	ADV
inlawrev-2268	528	21	separate	separate	ADJ
inlawrev-2268	528	22	operations	operation	NOUN
inlawrev-2268	528	23	,	,	PUNCT
inlawrev-2268	528	24	then	then	ADV
inlawrev-2268	528	25	the	the	DET
inlawrev-2268	528	26	"	"	PUNCT
inlawrev-2268	528	27	attribution	attribution	NOUN
inlawrev-2268	528	28	"	"	PUNCT
inlawrev-2268	528	29	test"'^	test"'^	PROPN
inlawrev-2268	528	30	would	would	AUX
inlawrev-2268	528	31	be	be	AUX
inlawrev-2268	528	32	impossible	impossible	ADJ
inlawrev-2268	528	33	to	to	PART
inlawrev-2268	528	34	satisfy	satisfy	VERB
inlawrev-2268	528	35	since	since	SCONJ
inlawrev-2268	528	36	the	the	DET
inlawrev-2268	528	37	total	total	ADJ
inlawrev-2268	528	38	losses	loss	NOUN
inlawrev-2268	528	39	of	of	ADP
inlawrev-2268	528	40	the	the	DET
inlawrev-2268	528	41	combined	combined	ADJ
inlawrev-2268	528	42	unit	unit	NOUN
inlawrev-2268	528	43	would	would	AUX
inlawrev-2268	528	44	not	not	PART
inlawrev-2268	528	45	be	be	AUX
inlawrev-2268	528	46	subject	subject	ADJ
inlawrev-2268	528	47	to	to	ADP
inlawrev-2268	528	48	an	an	DET
inlawrev-2268	528	49	easy	easy	ADJ
inlawrev-2268	528	50	demarcation	demarcation	NOUN
inlawrev-2268	528	51	.	.	PUNCT
inlawrev-2268	529	1	the	the	DET
inlawrev-2268	529	2	relocation	relocation	NOUN
inlawrev-2268	529	3	of	of	ADP
inlawrev-2268	529	4	only	only	ADV
inlawrev-2268	529	5	two	two	NUM
inlawrev-2268	529	6	subsidiaries	subsidiary	NOUN
inlawrev-2268	529	7	,	,	PUNCT
inlawrev-2268	529	8	however	however	ADV
inlawrev-2268	529	9	,	,	PUNCT
inlawrev-2268	529	10	provided	provide	VERB
inlawrev-2268	529	11	they	they	PRON
inlawrev-2268	529	12	remained	remain	VERB
inlawrev-2268	529	13	segregated	segregated	ADJ
inlawrev-2268	529	14	,	,	PUNCT
inlawrev-2268	529	15	probably	probably	ADV
inlawrev-2268	529	16	would	would	AUX
inlawrev-2268	529	17	not	not	PART
inlawrev-2268	529	18	cause	cause	VERB
inlawrev-2268	529	19	such	such	DET
inlawrev-2268	529	20	a	a	DET
inlawrev-2268	529	21	problem	problem	NOUN
inlawrev-2268	529	22	,	,	PUNCT
inlawrev-2268	529	23	since	since	SCONJ
inlawrev-2268	529	24	it	it	PRON
inlawrev-2268	529	25	would	would	AUX
inlawrev-2268	529	26	still	still	ADV
inlawrev-2268	529	27	be	be	AUX
inlawrev-2268	529	28	possible	possible	ADJ
inlawrev-2268	529	29	to	to	PART
inlawrev-2268	529	30	determine	determine	VERB
inlawrev-2268	529	31	each	each	DET
inlawrev-2268	529	32	division	division	NOUN
inlawrev-2268	529	33	's	's	PART
inlawrev-2268	529	34	corresponding	corresponding	ADJ
inlawrev-2268	529	35	net	net	ADJ
inlawrev-2268	529	36	operating	operating	NOUN
inlawrev-2268	529	37	loss	loss	NOUN
inlawrev-2268	529	38	.	.	PUNCT
inlawrev-2268	530	1	however	however	ADV
inlawrev-2268	530	2	,	,	PUNCT
inlawrev-2268	530	3	if	if	SCONJ
inlawrev-2268	530	4	the	the	DET
inlawrev-2268	530	5	ten	ten	NUM
inlawrev-2268	530	6	subsidiaries	subsidiary	NOUN
inlawrev-2268	530	7	in	in	ADP
inlawrev-2268	530	8	example	example	NOUN
inlawrev-2268	530	9	12	12	NUM
inlawrev-2268	530	10	were	be	AUX
inlawrev-2268	530	11	all	all	ADV
inlawrev-2268	530	12	relocated	relocate	VERB
inlawrev-2268	530	13	and	and	CCONJ
inlawrev-2268	530	14	integrated	integrate	VERB
inlawrev-2268	530	15	at	at	ADP
inlawrev-2268	530	16	the	the	DET
inlawrev-2268	530	17	new	new	ADJ
inlawrev-2268	530	18	headquarters	headquarters	NOUN
inlawrev-2268	530	19	,	,	PUNCT
inlawrev-2268	530	20	such	such	ADJ
inlawrev-2268	530	21	division	division	NOUN
inlawrev-2268	530	22	or	or	CCONJ
inlawrev-2268	530	23	"	"	PUNCT
inlawrev-2268	530	24	attribution	attribution	NOUN
inlawrev-2268	530	25	"	"	PUNCT
inlawrev-2268	530	26	of	of	ADP
inlawrev-2268	530	27	each	each	DET
inlawrev-2268	530	28	division	division	NOUN
inlawrev-2268	530	29	's	's	PART
inlawrev-2268	530	30	corresponding	correspond	VERB
inlawrev-2268	530	31	net	net	ADJ
inlawrev-2268	530	32	operating	operating	NOUN
inlawrev-2268	530	33	loss	loss	NOUN
inlawrev-2268	530	34	would	would	AUX
inlawrev-2268	530	35	be	be	AUX
inlawrev-2268	530	36	practically	practically	ADV
inlawrev-2268	530	37	impossible	impossible	ADJ
inlawrev-2268	530	38	.	.	PUNCT
inlawrev-2268	531	1	the	the	DET
inlawrev-2268	531	2	rationale	rationale	NOUN
inlawrev-2268	531	3	underlying	underlie	VERB
inlawrev-2268	531	4	an	an	DET
inlawrev-2268	531	5	"	"	PUNCT
inlawrev-2268	531	6	f	f	NOUN
inlawrev-2268	531	7	"	"	PUNCT
inlawrev-2268	531	8	type	type	NOUN
inlawrev-2268	531	9	reorganization	reorganization	NOUN
inlawrev-2268	531	10	is	be	AUX
inlawrev-2268	531	11	that	that	SCONJ
inlawrev-2268	531	12	the	the	DET
inlawrev-2268	531	13	transaction	transaction	NOUN
inlawrev-2268	531	14	involves	involve	VERB
inlawrev-2268	531	15	merely	merely	ADV
inlawrev-2268	531	16	a	a	DET
inlawrev-2268	531	17	change	change	NOUN
inlawrev-2268	531	18	in	in	ADP
inlawrev-2268	531	19	corporate	corporate	ADJ
inlawrev-2268	531	20	structure	structure	NOUN
inlawrev-2268	531	21	and	and	CCONJ
inlawrev-2268	531	22	not	not	PART
inlawrev-2268	531	23	a	a	DET
inlawrev-2268	531	24	break	break	NOUN
inlawrev-2268	531	25	in	in	ADP
inlawrev-2268	531	26	the	the	DET
inlawrev-2268	531	27	continuity	continuity	NOUN
inlawrev-2268	531	28	of	of	ADP
inlawrev-2268	531	29	ownership	ownership	NOUN
inlawrev-2268	531	30	and	and	CCONJ
inlawrev-2268	531	31	business	business	NOUN
inlawrev-2268	531	32	of	of	ADP
inlawrev-2268	531	33	the	the	DET
inlawrev-2268	531	34	enterprise	enterprise	NOUN
inlawrev-2268	531	35	.	.	PUNCT
inlawrev-2268	532	1	thus	thus	ADV
inlawrev-2268	532	2	,	,	PUNCT
inlawrev-2268	532	3	a	a	DET
inlawrev-2268	532	4	tax	tax	NOUN
inlawrev-2268	532	5	-	-	PUNCT
inlawrev-2268	532	6	free	free	ADJ
inlawrev-2268	532	7	status	status	NOUN
inlawrev-2268	532	8	is	be	AUX
inlawrev-2268	532	9	achieved	achieve	VERB
inlawrev-2268	532	10	via	via	ADP
inlawrev-2268	532	11	the	the	DET
inlawrev-2268	532	12	reorganization	reorganization	NOUN
inlawrev-2268	532	13	.	.	PUNCT
inlawrev-2268	533	1	in	in	ADP
inlawrev-2268	533	2	contrast	contrast	NOUN
inlawrev-2268	533	3	,	,	PUNCT
inlawrev-2268	533	4	a	a	DET
inlawrev-2268	533	5	change	change	NOUN
inlawrev-2268	533	6	in	in	ADP
inlawrev-2268	533	7	ownership	ownership	NOUN
inlawrev-2268	533	8	,	,	PUNCT
inlawrev-2268	533	9	or	or	CCONJ
inlawrev-2268	533	10	even	even	ADV
inlawrev-2268	533	11	a	a	DET
inlawrev-2268	533	12	slight	slight	ADJ
inlawrev-2268	533	13	shift	shift	NOUN
inlawrev-2268	533	14	of	of	ADP
inlawrev-2268	533	15	the	the	DET
inlawrev-2268	533	16	proprietary	proprietary	ADJ
inlawrev-2268	533	17	interests	interest	NOUN
inlawrev-2268	533	18	,	,	PUNCT
inlawrev-2268	533	19	would	would	AUX
inlawrev-2268	533	20	not	not	PART
inlawrev-2268	533	21	result	result	VERB
inlawrev-2268	533	22	in	in	ADP
inlawrev-2268	533	23	a	a	DET
inlawrev-2268	533	24	tax	tax	NOUN
inlawrev-2268	533	25	-	-	PUNCT
inlawrev-2268	533	26	free	free	ADJ
inlawrev-2268	533	27	merger	merger	NOUN
inlawrev-2268	533	28	,	,	PUNCT
inlawrev-2268	533	29	but	but	CCONJ
inlawrev-2268	533	30	rather	rather	ADV
inlawrev-2268	533	31	a	a	DET
inlawrev-2268	533	32	"	"	PUNCT
inlawrev-2268	533	33	sale	sale	NOUN
inlawrev-2268	533	34	"	"	PUNCT
inlawrev-2268	533	35	;	;	PUNCT
inlawrev-2268	533	36	such	such	DET
inlawrev-2268	533	37	a	a	DET
inlawrev-2268	533	38	transaction	transaction	NOUN
inlawrev-2268	533	39	becomes	become	VERB
inlawrev-2268	533	40	one	one	NUM
inlawrev-2268	533	41	of	of	ADP
inlawrev-2268	533	42	substance	substance	NOUN
inlawrev-2268	533	43	.	.	PUNCT
inlawrev-2268	534	1	in	in	ADP
inlawrev-2268	534	2	addition	addition	NOUN
inlawrev-2268	534	3	,	,	PUNCT
inlawrev-2268	534	4	a	a	DET
inlawrev-2268	534	5	liquidation	liquidation	NOUN
inlawrev-2268	534	6	of	of	ADP
inlawrev-2268	534	7	assets	asset	NOUN
inlawrev-2268	534	8	would	would	AUX
inlawrev-2268	534	9	result	result	VERB
inlawrev-2268	534	10	in	in	ADP
inlawrev-2268	534	11	taxable	taxable	ADJ
inlawrev-2268	534	12	income	income	NOUN
inlawrev-2268	534	13	since	since	SCONJ
inlawrev-2268	534	14	this	this	PRON
inlawrev-2268	534	15	also	also	ADV
inlawrev-2268	534	16	would	would	AUX
inlawrev-2268	534	17	constitute	constitute	VERB
inlawrev-2268	534	18	a	a	DET
inlawrev-2268	534	19	matter	matter	NOUN
inlawrev-2268	534	20	of	of	ADP
inlawrev-2268	534	21	substance	substance	NOUN
inlawrev-2268	534	22	.	.	PUNCT
inlawrev-2268	535	1	"	"	PUNCT
inlawrev-2268	535	2	'	'	PUNCT
inlawrev-2268	535	3	the	the	DET
inlawrev-2268	535	4	senate	senate	PROPN
inlawrev-2268	535	5	intended	intend	VERB
inlawrev-2268	535	6	that	that	SCONJ
inlawrev-2268	535	7	such	such	ADJ
inlawrev-2268	535	8	decisions	decision	NOUN
inlawrev-2268	535	9	pertaining	pertain	VERB
inlawrev-2268	535	10	to	to	PART
inlawrev-2268	535	11	form	form	VERB
inlawrev-2268	535	12	or	or	CCONJ
inlawrev-2268	535	13	substance	substance	NOUN
inlawrev-2268	535	14	be	be	AUX
inlawrev-2268	535	15	based	base	VERB
inlawrev-2268	535	16	on	on	ADP
inlawrev-2268	535	17	"	"	PUNCT
inlawrev-2268	535	18	economic	economic	ADJ
inlawrev-2268	535	19	realities	reality	NOUN
inlawrev-2268	535	20	"	"	PUNCT
inlawrev-2268	535	21	rather	rather	ADV
inlawrev-2268	535	22	than	than	ADP
inlawrev-2268	535	23	"	"	PUNCT
inlawrev-2268	535	24	artificialities	artificiality	NOUN
inlawrev-2268	535	25	.	.	PUNCT
inlawrev-2268	535	26	"	"	PUNCT
inlawrev-2268	535	27	"	"	PUNCT
inlawrev-2268	535	28	*	*	PUNCT
inlawrev-2268	535	29	a	a	DET
inlawrev-2268	535	30	close	close	ADJ
inlawrev-2268	535	31	analysis	analysis	NOUN
inlawrev-2268	535	32	of	of	ADP
inlawrev-2268	535	33	the	the	DET
inlawrev-2268	535	34	entire	entire	ADJ
inlawrev-2268	535	35	reorganization	reorganization	NOUN
inlawrev-2268	535	36	is	be	AUX
inlawrev-2268	535	37	therefore	therefore	ADV
inlawrev-2268	535	38	necessary	necessary	ADJ
inlawrev-2268	535	39	to	to	PART
inlawrev-2268	535	40	determine	determine	VERB
inlawrev-2268	535	41	whether	whether	SCONJ
inlawrev-2268	535	42	there	there	PRON
inlawrev-2268	535	43	has	have	AUX
inlawrev-2268	535	44	been	be	AUX
inlawrev-2268	535	45	more	more	ADJ
inlawrev-2268	535	46	than	than	ADP
inlawrev-2268	535	47	a	a	DET
inlawrev-2268	535	48	mere	mere	ADJ
inlawrev-2268	535	49	change	change	NOUN
inlawrev-2268	535	50	in	in	ADP
inlawrev-2268	535	51	form	form	NOUN
inlawrev-2268	535	52	.	.	PUNCT
inlawrev-2268	536	1	a	a	DET
inlawrev-2268	536	2	finding	finding	NOUN
inlawrev-2268	536	3	that	that	SCONJ
inlawrev-2268	536	4	the	the	DET
inlawrev-2268	536	5	reorganization	reorganization	NOUN
inlawrev-2268	536	6	is	be	AUX
inlawrev-2268	536	7	more	more	ADJ
inlawrev-2268	536	8	than	than	ADP
inlawrev-2268	536	9	a	a	DET
inlawrev-2268	536	10	change	change	NOUN
inlawrev-2268	536	11	in	in	ADP
inlawrev-2268	536	12	form	form	NOUN
inlawrev-2268	536	13	results	result	NOUN
inlawrev-2268	536	14	in	in	ADP
inlawrev-2268	536	15	a	a	DET
inlawrev-2268	536	16	loss	loss	NOUN
inlawrev-2268	536	17	of	of	ADP
inlawrev-2268	536	18	tax	tax	NOUN
inlawrev-2268	536	19	-	-	PUNCT
inlawrev-2268	536	20	free	free	ADJ
inlawrev-2268	536	21	status	status	NOUN
inlawrev-2268	536	22	in	in	ADP
inlawrev-2268	536	23	addition	addition	NOUN
inlawrev-2268	536	24	to	to	ADP
inlawrev-2268	536	25	a	a	DET
inlawrev-2268	536	26	disallowance	disallowance	NOUN
inlawrev-2268	536	27	of	of	ADP
inlawrev-2268	536	28	the	the	DET
inlawrev-2268	536	29	claimed	claim	VERB
inlawrev-2268	536	30	net	net	ADJ
inlawrev-2268	536	31	operating	operating	NOUN
inlawrev-2268	536	32	loss	loss	NOUN
inlawrev-2268	536	33	carryback	carryback	NOUN
inlawrev-2268	536	34	.	.	PUNCT
inlawrev-2268	537	1	eastern	eastern	ADJ
inlawrev-2268	537	2	color	color	NOUN
inlawrev-2268	537	3	printing	printing	NOUN
inlawrev-2268	537	4	v.	v.	ADP
inlawrev-2268	537	5	commissioner^^^	commissioner^^^	PROPN
inlawrev-2268	537	6	reaffirmed	reaffirm	VERB
inlawrev-2268	537	7	the	the	DET
inlawrev-2268	537	8	proposition	proposition	NOUN
inlawrev-2268	537	9	that	that	SCONJ
inlawrev-2268	537	10	a	a	DET
inlawrev-2268	537	11	mere	mere	ADJ
inlawrev-2268	537	12	change	change	NOUN
inlawrev-2268	537	13	in	in	ADP
inlawrev-2268	537	14	form	form	NOUN
inlawrev-2268	537	15	,	,	PUNCT
inlawrev-2268	537	16	even	even	ADV
inlawrev-2268	537	17	though	though	SCONJ
inlawrev-2268	537	18	involving	involve	VERB
inlawrev-2268	537	19	two	two	NUM
inlawrev-2268	537	20	active	active	ADJ
inlawrev-2268	537	21	corporations	corporation	NOUN
inlawrev-2268	537	22	,	,	PUNCT
inlawrev-2268	537	23	qualifies	qualify	VERB
inlawrev-2268	537	24	as	as	ADP
inlawrev-2268	537	25	an	an	DET
inlawrev-2268	537	26	"	"	PUNCT
inlawrev-2268	537	27	f	f	NOUN
inlawrev-2268	537	28	"	"	PUNCT
inlawrev-2268	537	29	type	type	NOUN
inlawrev-2268	537	30	reorganization	reorganization	NOUN
inlawrev-2268	537	31	.	.	PUNCT
inlawrev-2268	538	1	in	in	ADP
inlawrev-2268	538	2	eastern	eastern	ADJ
inlawrev-2268	538	3	"	"	PUNCT
inlawrev-2268	538	4	>	>	X
inlawrev-2268	538	5	403	403	NUM
inlawrev-2268	538	6	f.2d	f.2d	NOUN
inlawrev-2268	538	7	at	at	ADP
inlawrev-2268	538	8	622	622	NUM
inlawrev-2268	538	9	.	.	PUNCT
inlawrev-2268	539	1	"	"	PUNCT
inlawrev-2268	539	2	*	*	PUNCT
inlawrev-2268	539	3	see	see	VERB
inlawrev-2268	539	4	rev	rev	PROPN
inlawrev-2268	539	5	.	.	PROPN
inlawrev-2268	539	6	rul	rul	NOUN
inlawrev-2268	539	7	.	.	PUNCT
inlawrev-2268	540	1	75	75	NUM
inlawrev-2268	540	2	-	-	SYM
inlawrev-2268	540	3	561	561	NUM
inlawrev-2268	540	4	,	,	PUNCT
inlawrev-2268	540	5	1975	1975	NUM
inlawrev-2268	540	6	-	-	SYM
inlawrev-2268	540	7	2	2	NUM
inlawrev-2268	540	8	c.b	c.b	PROPN
inlawrev-2268	540	9	.	.	PROPN
inlawrev-2268	540	10	129	129	NUM
inlawrev-2268	540	11	.	.	PUNCT
inlawrev-2268	541	1	see	see	AUX
inlawrev-2268	541	2	also	also	ADV
inlawrev-2268	541	3	notes	note	VERB
inlawrev-2268	541	4	78	78	NUM
inlawrev-2268	541	5	-	-	SYM
inlawrev-2268	541	6	91	91	NUM
inlawrev-2268	541	7	supra	supra	NOUN
inlawrev-2268	541	8	and	and	CCONJ
inlawrev-2268	541	9	accompanying	accompany	VERB
inlawrev-2268	541	10	text	text	NOUN
inlawrev-2268	541	11	.	.	PUNCT
inlawrev-2268	542	1	"	"	PUNCT
inlawrev-2268	542	2	'	'	PUNCT
inlawrev-2268	542	3	estate	estate	NOUN
inlawrev-2268	542	4	of	of	ADP
inlawrev-2268	542	5	stauffer	stauffer	PROPN
inlawrev-2268	542	6	v.	v.	ADP
inlawrev-2268	542	7	comm'r	comm'r	PROPN
inlawrev-2268	542	8	,	,	PUNCT
inlawrev-2268	542	9	403	403	NUM
inlawrev-2268	542	10	f.2d	f.2d	ADP
inlawrev-2268	542	11	611	611	NUM
inlawrev-2268	542	12	,	,	PUNCT
inlawrev-2268	542	13	617	617	NUM
inlawrev-2268	542	14	(	(	PUNCT
inlawrev-2268	542	15	9th	9th	ADJ
inlawrev-2268	542	16	cir	cir	NOUN
inlawrev-2268	542	17	.	.	PUNCT
inlawrev-2268	542	18	1968	1968	NUM
inlawrev-2268	542	19	)	)	PUNCT
inlawrev-2268	542	20	.	.	PUNCT
inlawrev-2268	543	1	"	"	PUNCT
inlawrev-2268	543	2	*	*	PUNCT
inlawrev-2268	543	3	s.	s.	PROPN
inlawrev-2268	543	4	rep	rep	PROPN
inlawrev-2268	543	5	.	.	PROPN
inlawrev-2268	543	6	no	no	PROPN
inlawrev-2268	543	7	.	.	NOUN
inlawrev-2268	543	8	1622	1622	NUM
inlawrev-2268	543	9	,	,	PUNCT
inlawrev-2268	543	10	83d	83d	NUM
inlawrev-2268	543	11	cong	cong	NOUN
inlawrev-2268	543	12	.	.	PROPN
inlawrev-2268	543	13	,	,	PUNCT
inlawrev-2268	543	14	2d	2d	PROPN
inlawrev-2268	543	15	sess	sess	NOUN
inlawrev-2268	543	16	.	.	PUNCT
inlawrev-2268	543	17	52	52	NUM
inlawrev-2268	543	18	,	,	PUNCT
inlawrev-2268	543	19	reprinted	reprint	VERB
inlawrev-2268	543	20	in	in	ADP
inlawrev-2268	543	21	[	[	X
inlawrev-2268	543	22	1954	1954	NUM
inlawrev-2268	543	23	]	]	X
inlawrev-2268	543	24	u.s	u.s	PROPN
inlawrev-2268	543	25	.	.	PROPN
inlawrev-2268	543	26	code	code	PROPN
inlawrev-2268	543	27	cong	cong	PROPN
inlawrev-2268	543	28	.	.	PUNCT
inlawrev-2268	544	1	&	&	CCONJ
inlawrev-2268	544	2	ad	ad	NOUN
inlawrev-2268	544	3	.	.	PUNCT
inlawrev-2268	545	1	news	news	NOUN
inlawrev-2268	545	2	4683	4683	NUM
inlawrev-2268	545	3	(	(	PUNCT
inlawrev-2268	545	4	1954	1954	NUM
inlawrev-2268	545	5	)	)	PUNCT
inlawrev-2268	545	6	.	.	PUNCT
inlawrev-2268	546	1	"	"	PUNCT
inlawrev-2268	546	2	•63	•63	NUM
inlawrev-2268	546	3	t.c	t.c	PROPN
inlawrev-2268	546	4	.	.	PROPN
inlawrev-2268	546	5	27	27	NUM
inlawrev-2268	546	6	(	(	PUNCT
inlawrev-2268	546	7	1974	1974	NUM
inlawrev-2268	546	8	)	)	PUNCT
inlawrev-2268	546	9	.	.	PUNCT
inlawrev-2268	547	1	1977	1977	NUM
inlawrev-2268	547	2	]	]	PUNCT
inlawrev-2268	547	3	corporate	corporate	ADJ
inlawrev-2268	547	4	transactions	transaction	NOUN
inlawrev-2268	547	5	1005	1005	NUM
inlawrev-2268	547	6	a	a	DET
inlawrev-2268	547	7	taxpayer	taxpayer	NOUN
inlawrev-2268	547	8	merged	merge	VERB
inlawrev-2268	547	9	its	its	PRON
inlawrev-2268	547	10	wholly	wholly	ADV
inlawrev-2268	547	11	owned	own	VERB
inlawrev-2268	547	12	subsidiary	subsidiary	NOUN
inlawrev-2268	547	13	into	into	ADP
inlawrev-2268	547	14	its	its	PRON
inlawrev-2268	547	15	parent	parent	NOUN
inlawrev-2268	547	16	corporation	corporation	NOUN
inlawrev-2268	547	17	and	and	CCONJ
inlawrev-2268	547	18	thereafter	thereafter	ADV
inlawrev-2268	547	19	incurred	incur	VERB
inlawrev-2268	547	20	net	net	ADJ
inlawrev-2268	547	21	operating	operating	NOUN
inlawrev-2268	547	22	losses	loss	NOUN
inlawrev-2268	547	23	.	.	PUNCT
inlawrev-2268	548	1	the	the	DET
inlawrev-2268	548	2	court	court	NOUN
inlawrev-2268	548	3	allowed	allow	VERB
inlawrev-2268	548	4	the	the	DET
inlawrev-2268	548	5	taxpayer	taxpayer	NOUN
inlawrev-2268	548	6	to	to	PART
inlawrev-2268	548	7	carry	carry	VERB
inlawrev-2268	548	8	back	back	ADP
inlawrev-2268	548	9	this	this	DET
inlawrev-2268	548	10	net	net	ADJ
inlawrev-2268	548	11	operating	operating	NOUN
inlawrev-2268	548	12	loss	loss	NOUN
inlawrev-2268	548	13	to	to	ADP
inlawrev-2268	548	14	the	the	DET
inlawrev-2268	548	15	pre	pre	ADJ
inlawrev-2268	548	16	-	-	ADJ
inlawrev-2268	548	17	merger	merger	ADJ
inlawrev-2268	548	18	taxable	taxable	ADJ
inlawrev-2268	548	19	income	income	NOUN
inlawrev-2268	548	20	of	of	ADP
inlawrev-2268	548	21	the	the	DET
inlawrev-2268	548	22	transferor	transferor	NOUN
inlawrev-2268	548	23	corporation	corporation	NOUN
inlawrev-2268	548	24	since	since	ADV
inlawrev-2268	548	25	,	,	PUNCT
inlawrev-2268	548	26	with	with	ADP
inlawrev-2268	548	27	minor	minor	ADJ
inlawrev-2268	548	28	exceptions	exception	NOUN
inlawrev-2268	548	29	,	,	PUNCT
inlawrev-2268	548	30	there	there	PRON
inlawrev-2268	548	31	was	be	VERB
inlawrev-2268	548	32	no	no	DET
inlawrev-2268	548	33	change	change	NOUN
inlawrev-2268	548	34	in	in	ADP
inlawrev-2268	548	35	enterprise	enterprise	NOUN
inlawrev-2268	548	36	assets	asset	NOUN
inlawrev-2268	548	37	or	or	CCONJ
inlawrev-2268	548	38	personnel	personnel	NOUN
inlawrev-2268	548	39	.	.	PUNCT
inlawrev-2268	549	1	the	the	DET
inlawrev-2268	549	2	dissenting	dissent	VERB
inlawrev-2268	549	3	judge	judge	NOUN
inlawrev-2268	549	4	in	in	ADP
inlawrev-2268	549	5	eastern	eastern	PROPN
inlawrev-2268	549	6	,	,	PUNCT
inlawrev-2268	549	7	who	who	PRON
inlawrev-2268	549	8	would	would	AUX
inlawrev-2268	549	9	have	have	AUX
inlawrev-2268	549	10	disallowed	disallow	VERB
inlawrev-2268	549	11	the	the	DET
inlawrev-2268	549	12	net	net	ADJ
inlawrev-2268	549	13	operating	operating	NOUN
inlawrev-2268	549	14	loss	loss	NOUN
inlawrev-2268	549	15	carryback	carryback	NOUN
inlawrev-2268	549	16	,	,	PUNCT
inlawrev-2268	549	17	construed	construe	VERB
inlawrev-2268	549	18	section	section	NOUN
inlawrev-2268	549	19	368(a)(1)(f	368(a)(1)(f	NUM
inlawrev-2268	549	20	)	)	PUNCT
inlawrev-2268	549	21	as	as	ADP
inlawrev-2268	549	22	not	not	PART
inlawrev-2268	549	23	encompassing	encompass	VERB
inlawrev-2268	549	24	the	the	DET
inlawrev-2268	549	25	merger	merger	NOUN
inlawrev-2268	549	26	of	of	ADP
inlawrev-2268	549	27	two	two	NUM
inlawrev-2268	549	28	taxable	taxable	ADJ
inlawrev-2268	549	29	entities	entity	NOUN
inlawrev-2268	549	30	.	.	PUNCT
inlawrev-2268	549	31	^^	^^	PUNCT
inlawrev-2268	549	32	"	"	PUNCT
inlawrev-2268	549	33	d.	d.	NOUN
inlawrev-2268	549	34	the	the	DET
inlawrev-2268	549	35	continuity	continuity	NOUN
inlawrev-2268	549	36	of	of	ADP
inlawrev-2268	549	37	interest	interest	NOUN
inlawrev-2268	549	38	requirement	requirement	NOUN
inlawrev-2268	549	39	in	in	ADP
inlawrev-2268	549	40	"	"	PUNCT
inlawrev-2268	549	41	f	f	NOUN
inlawrev-2268	549	42	"	"	PUNCT
inlawrev-2268	549	43	type	type	NOUN
inlawrev-2268	549	44	reorganizations	reorganization	NOUN
inlawrev-2268	549	45	example	example	VERB
inlawrev-2268	549	46	13	13	NUM
inlawrev-2268	549	47	:	:	PUNCT
inlawrev-2268	549	48	p	p	X
inlawrev-2268	549	49	corporation	corporation	NOUN
inlawrev-2268	549	50	owned	own	VERB
inlawrev-2268	549	51	seventy	seventy	NUM
inlawrev-2268	549	52	-	-	PUNCT
inlawrev-2268	549	53	eight	eight	NUM
inlawrev-2268	549	54	percent	percent	NOUN
inlawrev-2268	549	55	of	of	ADP
inlawrev-2268	549	56	s	s	NOUN
inlawrev-2268	549	57	corporation	corporation	NOUN
inlawrev-2268	549	58	.	.	PUNCT
inlawrev-2268	550	1	in	in	ADP
inlawrev-2268	550	2	prior	prior	ADJ
inlawrev-2268	550	3	years	year	NOUN
inlawrev-2268	550	4	s	s	PART
inlawrev-2268	550	5	had	have	AUX
inlawrev-2268	550	6	generated	generate	VERB
inlawrev-2268	550	7	substantial	substantial	ADJ
inlawrev-2268	550	8	operating	operating	NOUN
inlawrev-2268	550	9	profits	profit	NOUN
inlawrev-2268	550	10	.	.	PUNCT
inlawrev-2268	551	1	p	p	NOUN
inlawrev-2268	551	2	bought	buy	VERB
inlawrev-2268	551	3	out	out	ADP
inlawrev-2268	551	4	the	the	DET
inlawrev-2268	551	5	twenty	twenty	NUM
inlawrev-2268	551	6	-	-	PUNCT
inlawrev-2268	551	7	two	two	NUM
inlawrev-2268	551	8	percent	percent	NOUN
inlawrev-2268	551	9	minority	minority	NOUN
inlawrev-2268	551	10	interest	interest	NOUN
inlawrev-2268	551	11	in	in	ADP
inlawrev-2268	551	12	merging	merge	VERB
inlawrev-2268	551	13	5	5	NUM
inlawrev-2268	551	14	into	into	ADP
inlawrev-2268	551	15	p.	p.	NOUN
inlawrev-2268	551	16	during	during	ADP
inlawrev-2268	551	17	the	the	DET
inlawrev-2268	551	18	next	next	ADJ
inlawrev-2268	551	19	fiscal	fiscal	ADJ
inlawrev-2268	551	20	year	year	NOUN
inlawrev-2268	551	21	,	,	PUNCT
inlawrev-2268	551	22	s	s	VERB
inlawrev-2268	551	23	incurred	incur	VERB
inlawrev-2268	551	24	substantial	substantial	ADJ
inlawrev-2268	551	25	net	net	ADJ
inlawrev-2268	551	26	operating	operating	NOUN
inlawrev-2268	551	27	losses	loss	NOUN
inlawrev-2268	551	28	.	.	PUNCT
inlawrev-2268	552	1	p	p	X
inlawrev-2268	552	2	wishes	wish	VERB
inlawrev-2268	552	3	to	to	PART
inlawrev-2268	552	4	carry	carry	VERB
inlawrev-2268	552	5	back	back	ADP
inlawrev-2268	552	6	these	these	DET
inlawrev-2268	552	7	net	net	ADJ
inlawrev-2268	552	8	operating	operating	NOUN
inlawrev-2268	552	9	losses	loss	NOUN
inlawrev-2268	552	10	against	against	ADP
inlawrev-2268	552	11	5	5	NUM
inlawrev-2268	552	12	's	's	PART
inlawrev-2268	552	13	prior	prior	ADJ
inlawrev-2268	552	14	years	year	NOUN
inlawrev-2268	552	15	'	'	PART
inlawrev-2268	552	16	taxable	taxable	ADJ
inlawrev-2268	552	17	income	income	NOUN
inlawrev-2268	552	18	.	.	PUNCT
inlawrev-2268	553	1	issue	issue	NOUN
inlawrev-2268	553	2	:	:	PUNCT
inlawrev-2268	553	3	can	can	AUX
inlawrev-2268	553	4	p	p	NOUN
inlawrev-2268	553	5	successfully	successfully	ADV
inlawrev-2268	553	6	claim	claim	VERB
inlawrev-2268	553	7	that	that	SCONJ
inlawrev-2268	553	8	this	this	DET
inlawrev-2268	553	9	merger	merger	NOUN
inlawrev-2268	553	10	is	be	AUX
inlawrev-2268	553	11	an	an	DET
inlawrev-2268	553	12	"	"	PUNCT
inlawrev-2268	553	13	f	f	NOUN
inlawrev-2268	553	14	"	"	PUNCT
inlawrev-2268	553	15	type	type	NOUN
inlawrev-2268	553	16	in	in	ADP
inlawrev-2268	553	17	order	order	NOUN
inlawrev-2268	553	18	to	to	PART
inlawrev-2268	553	19	carry	carry	VERB
inlawrev-2268	553	20	back	back	ADP
inlawrev-2268	553	21	the	the	DET
inlawrev-2268	553	22	net	net	ADJ
inlawrev-2268	553	23	operating	operating	NOUN
inlawrev-2268	553	24	loss	loss	NOUN
inlawrev-2268	553	25	even	even	ADV
inlawrev-2268	553	26	though	though	SCONJ
inlawrev-2268	553	27	there	there	PRON
inlawrev-2268	553	28	has	have	AUX
inlawrev-2268	553	29	been	be	AUX
inlawrev-2268	553	30	a	a	DET
inlawrev-2268	553	31	change	change	NOUN
inlawrev-2268	553	32	in	in	ADP
inlawrev-2268	553	33	ownership	ownership	NOUN
inlawrev-2268	553	34	of	of	ADP
inlawrev-2268	553	35	the	the	DET
inlawrev-2268	553	36	entity	entity	NOUN
inlawrev-2268	553	37	that	that	PRON
inlawrev-2268	553	38	generated	generate	VERB
inlawrev-2268	553	39	the	the	DET
inlawrev-2268	553	40	net	net	ADJ
inlawrev-2268	553	41	operating	operating	NOUN
inlawrev-2268	553	42	loss	loss	NOUN
inlawrev-2268	553	43	?	?	PUNCT
inlawrev-2268	554	1	as	as	SCONJ
inlawrev-2268	554	2	previously	previously	ADV
inlawrev-2268	554	3	mentioned	mention	VERB
inlawrev-2268	554	4	,	,	PUNCT
inlawrev-2268	554	5	revenue	revenue	NOUN
inlawrev-2268	554	6	ruling	rule	VERB
inlawrev-2268	554	7	75	75	NUM
inlawrev-2268	554	8	-	-	SYM
inlawrev-2268	554	9	561	561	NUM
inlawrev-2268	554	10	requires	require	VERB
inlawrev-2268	554	11	that	that	SCONJ
inlawrev-2268	554	12	in	in	ADP
inlawrev-2268	554	13	order	order	NOUN
inlawrev-2268	554	14	for	for	ADP
inlawrev-2268	554	15	a	a	DET
inlawrev-2268	554	16	reorganization	reorganization	NOUN
inlawrev-2268	554	17	to	to	PART
inlawrev-2268	554	18	qualify	qualify	VERB
inlawrev-2268	554	19	as	as	ADP
inlawrev-2268	554	20	an	an	DET
inlawrev-2268	554	21	"	"	PUNCT
inlawrev-2268	554	22	f	f	NOUN
inlawrev-2268	554	23	"	"	PUNCT
inlawrev-2268	554	24	type	type	NOUN
inlawrev-2268	554	25	there	there	PRON
inlawrev-2268	554	26	must	must	AUX
inlawrev-2268	554	27	be	be	AUX
inlawrev-2268	554	28	a	a	DET
inlawrev-2268	554	29	complete	complete	ADJ
inlawrev-2268	554	30	identity	identity	NOUN
inlawrev-2268	554	31	of	of	ADP
inlawrev-2268	554	32	shareholder	shareholder	NOUN
inlawrev-2268	554	33	interests	interest	NOUN
inlawrev-2268	554	34	between	between	ADP
inlawrev-2268	554	35	the	the	DET
inlawrev-2268	554	36	transferor	transferor	NOUN
inlawrev-2268	554	37	and	and	CCONJ
inlawrev-2268	554	38	the	the	DET
inlawrev-2268	554	39	acquiring	acquire	VERB
inlawrev-2268	554	40	corporation	corporation	NOUN
inlawrev-2268	554	41	.	.	PUNCT
inlawrev-2268	555	1	"^	"^	PUNCT
inlawrev-2268	555	2	therefore	therefore	ADV
inlawrev-2268	555	3	,	,	PUNCT
inlawrev-2268	555	4	in	in	ADP
inlawrev-2268	555	5	example	example	NOUN
inlawrev-2268	555	6	13	13	NUM
inlawrev-2268	555	7	,	,	PUNCT
inlawrev-2268	555	8	p	p	NOUN
inlawrev-2268	555	9	corporation	corporation	NOUN
inlawrev-2268	555	10	would	would	AUX
inlawrev-2268	555	11	not	not	PART
inlawrev-2268	555	12	be	be	AUX
inlawrev-2268	555	13	allowed	allow	VERB
inlawrev-2268	555	14	to	to	PART
inlawrev-2268	555	15	carry	carry	VERB
inlawrev-2268	555	16	back	back	ADP
inlawrev-2268	555	17	s	s	PART
inlawrev-2268	555	18	corporation	corporation	NOUN
inlawrev-2268	555	19	's	's	PART
inlawrev-2268	555	20	postmerger	postmerger	NOUN
inlawrev-2268	555	21	net	net	ADJ
inlawrev-2268	555	22	operating	operating	NOUN
inlawrev-2268	555	23	loss	loss	NOUN
inlawrev-2268	555	24	since	since	SCONJ
inlawrev-2268	555	25	the	the	DET
inlawrev-2268	555	26	merger	merger	NOUN
inlawrev-2268	555	27	resulted	result	VERB
inlawrev-2268	555	28	in	in	ADP
inlawrev-2268	555	29	a	a	DET
inlawrev-2268	555	30	break	break	NOUN
inlawrev-2268	555	31	of	of	ADP
inlawrev-2268	555	32	the	the	DET
inlawrev-2268	555	33	continuity	continuity	NOUN
inlawrev-2268	555	34	of	of	ADP
inlawrev-2268	555	35	ownership	ownership	NOUN
inlawrev-2268	555	36	.	.	PUNCT
inlawrev-2268	556	1	in	in	ADP
inlawrev-2268	556	2	aetna	aetna	PROPN
inlawrev-2268	556	3	casualty	casualty	PROPN
inlawrev-2268	556	4	&	&	CCONJ
inlawrev-2268	556	5	surety	surety	PROPN
inlawrev-2268	556	6	co.	co.	PROPN
inlawrev-2268	556	7	v.	v.	PROPN
inlawrev-2268	556	8	united	united	PROPN
inlawrev-2268	556	9	states,^^^	states,^^^	PROPN
inlawrev-2268	556	10	the	the	DET
inlawrev-2268	556	11	court	court	NOUN
inlawrev-2268	556	12	of	of	ADP
inlawrev-2268	556	13	appeals	appeal	NOUN
inlawrev-2268	556	14	for	for	ADP
inlawrev-2268	556	15	the	the	DET
inlawrev-2268	556	16	second	second	ADJ
inlawrev-2268	556	17	circuit	circuit	NOUN
inlawrev-2268	556	18	expressly	expressly	ADV
inlawrev-2268	556	19	rejected	reject	VERB
inlawrev-2268	556	20	this	this	DET
inlawrev-2268	556	21	continuity	continuity	NOUN
inlawrev-2268	556	22	of	of	ADP
inlawrev-2268	556	23	ownership	ownership	NOUN
inlawrev-2268	556	24	requirement	requirement	NOUN
inlawrev-2268	556	25	set	set	VERB
inlawrev-2268	556	26	forth	forth	ADP
inlawrev-2268	556	27	in	in	ADP
inlawrev-2268	556	28	revenue	revenue	NOUN
inlawrev-2268	556	29	ruling	rule	VERB
inlawrev-2268	556	30	75	75	NUM
inlawrev-2268	556	31	-	-	SYM
inlawrev-2268	556	32	561	561	NUM
inlawrev-2268	556	33	.	.	PUNCT
inlawrev-2268	557	1	the	the	DET
inlawrev-2268	557	2	court	court	NOUN
inlawrev-2268	557	3	held	hold	VERB
inlawrev-2268	557	4	that	that	SCONJ
inlawrev-2268	557	5	the	the	DET
inlawrev-2268	557	6	merger	merger	NOUN
inlawrev-2268	557	7	of	of	ADP
inlawrev-2268	557	8	a	a	DET
inlawrev-2268	557	9	corporation	corporation	NOUN
inlawrev-2268	557	10	's	's	PART
inlawrev-2268	557	11	sixty	sixty	NUM
inlawrev-2268	557	12	-	-	PUNCT
inlawrev-2268	557	13	one	one	NUM
inlawrev-2268	557	14	percent	percent	NOUN
inlawrev-2268	557	15	owned	own	VERB
inlawrev-2268	557	16	subsidiary	subsidiary	NOUN
inlawrev-2268	557	17	into	into	ADP
inlawrev-2268	557	18	the	the	DET
inlawrev-2268	557	19	corporation	corporation	NOUN
inlawrev-2268	557	20	's	's	PART
inlawrev-2268	557	21	newly	newly	ADV
inlawrev-2268	557	22	-	-	PUNCT
inlawrev-2268	557	23	created	create	VERB
inlawrev-2268	557	24	and	and	CCONJ
inlawrev-2268	557	25	wholly	wholly	ADV
inlawrev-2268	557	26	-	-	PUNCT
inlawrev-2268	557	27	owned	own	VERB
inlawrev-2268	557	28	subsidiary	subsidiary	NOUN
inlawrev-2268	557	29	nevertheless	nevertheless	ADV
inlawrev-2268	557	30	qualified	qualify	VERB
inlawrev-2268	557	31	as	as	ADP
inlawrev-2268	557	32	an	an	DET
inlawrev-2268	557	33	"	"	PUNCT
inlawrev-2268	557	34	f	f	NOUN
inlawrev-2268	557	35	"	"	PUNCT
inlawrev-2268	557	36	type	type	NOUN
inlawrev-2268	557	37	reorganization	reorganization	NOUN
inlawrev-2268	557	38	even	even	ADV
inlawrev-2268	557	39	though	though	SCONJ
inlawrev-2268	557	40	the	the	DET
inlawrev-2268	557	41	thirty	thirty	NUM
inlawrev-2268	557	42	-	-	PUNCT
inlawrev-2268	557	43	nine	nine	NUM
inlawrev-2268	557	44	percent	percent	NOUN
inlawrev-2268	557	45	minority	minority	NOUN
inlawrev-2268	557	46	interest	interest	NOUN
inlawrev-2268	557	47	was	be	AUX
inlawrev-2268	557	48	eliminated	eliminate	VERB
inlawrev-2268	557	49	.	.	PUNCT
inlawrev-2268	558	1	"	"	PUNCT
inlawrev-2268	558	2	'	'	PUNCT
inlawrev-2268	558	3	the	the	DET
inlawrev-2268	558	4	aetna	aetna	PROPN
inlawrev-2268	558	5	decision	decision	NOUN
inlawrev-2268	558	6	was	be	AUX
inlawrev-2268	558	7	premised	premise	VERB
inlawrev-2268	558	8	upon	upon	SCONJ
inlawrev-2268	558	9	reef	reef	NOUN
inlawrev-2268	558	10	corporation	corporation	NOUN
inlawrev-2268	558	11	v.	v.	ADP
inlawrev-2268	558	12	com^^'id	com^^'id	PROPN
inlawrev-2268	558	13	.	.	PUNCT
inlawrev-2268	559	1	at	at	ADP
inlawrev-2268	559	2	38	38	NUM
inlawrev-2268	559	3	(	(	PUNCT
inlawrev-2268	559	4	dissenting	dissent	VERB
inlawrev-2268	559	5	opinion	opinion	NOUN
inlawrev-2268	559	6	)	)	PUNCT
inlawrev-2268	559	7	.	.	PUNCT
inlawrev-2268	560	1	'	'	PUNCT
inlawrev-2268	560	2	"	"	PUNCT
inlawrev-2268	560	3	see	see	VERB
inlawrev-2268	560	4	note	note	VERB
inlawrev-2268	560	5	77	77	NUM
inlawrev-2268	560	6	supra	supra	NOUN
inlawrev-2268	560	7	and	and	CCONJ
inlawrev-2268	560	8	accompanying	accompany	VERB
inlawrev-2268	560	9	text	text	NOUN
inlawrev-2268	560	10	.	.	PUNCT
inlawrev-2268	561	1	"	"	PUNCT
inlawrev-2268	561	2	11976	11976	NUM
inlawrev-2268	561	3	]	]	PUNCT
inlawrev-2268	561	4	stand	stand	NOUN
inlawrev-2268	561	5	.	.	PUNCT
inlawrev-2268	562	1	fed	fed	PROPN
inlawrev-2268	562	2	.	.	PUNCT
inlawrev-2268	563	1	tax	tax	PROPN
inlawrev-2268	563	2	rep	rep	PROPN
inlawrev-2268	563	3	.	.	PROPN
inlawrev-2268	563	4	(	(	PUNCT
inlawrev-2268	563	5	cch	cch	PROPN
inlawrev-2268	563	6	)	)	PUNCT
inlawrev-2268	563	7	(	(	PUNCT
inlawrev-2268	563	8	77	77	NUM
inlawrev-2268	563	9	-	-	SYM
inlawrev-2268	563	10	1	1	NUM
inlawrev-2268	563	11	u.s	u.s	PROPN
inlawrev-2268	563	12	.	.	PROPN
inlawrev-2268	563	13	tax	tax	PROPN
inlawrev-2268	563	14	cas	cas	PROPN
inlawrev-2268	563	15	.	.	PUNCT
inlawrev-2268	563	16	)	)	PUNCT
inlawrev-2268	563	17	1	1	NUM
inlawrev-2268	563	18	9120	9120	NUM
inlawrev-2268	563	19	,	,	PUNCT
inlawrev-2268	563	20	rev'g	rev'g	NOUN
inlawrev-2268	563	21	,	,	PUNCT
inlawrev-2268	563	22	403	403	NUM
inlawrev-2268	563	23	f.	f.	PROPN
inlawrev-2268	563	24	supp	supp	PROPN
inlawrev-2268	563	25	.	.	PUNCT
inlawrev-2268	564	1	498	498	NUM
inlawrev-2268	564	2	(	(	PUNCT
inlawrev-2268	564	3	d.	d.	PROPN
inlawrev-2268	564	4	conn	conn	PROPN
inlawrev-2268	564	5	.	.	PROPN
inlawrev-2268	564	6	1975	1975	NUM
inlawrev-2268	564	7	)	)	PUNCT
inlawrev-2268	564	8	.	.	PUNCT
inlawrev-2268	565	1	"	"	PUNCT
inlawrev-2268	565	2	•m	•m	PROPN
inlawrev-2268	565	3	(	(	PUNCT
inlawrev-2268	565	4	1006	1006	NUM
inlawrev-2268	565	5	indiana	indiana	PROPN
inlawrev-2268	565	6	law	law	PROPN
inlawrev-2268	565	7	review	review	NOUN
inlawrev-2268	565	8	[	[	X
inlawrev-2268	565	9	vol	vol	NOUN
inlawrev-2268	565	10	.	.	NOUN
inlawrev-2268	565	11	10:979	10:979	NUM
inlawrev-2268	565	12	missioner.^^	missioner.^^	NOUN
inlawrev-2268	565	13	in	in	ADP
inlawrev-2268	565	14	reef	reef	NOUN
inlawrev-2268	565	15	the	the	DET
inlawrev-2268	565	16	commissioner	commissioner	NOUN
inlawrev-2268	565	17	successfully	successfully	ADV
inlawrev-2268	565	18	argued	argue	VERB
inlawrev-2268	565	19	that	that	SCONJ
inlawrev-2268	565	20	the	the	DET
inlawrev-2268	565	21	transaction	transaction	NOUN
inlawrev-2268	565	22	at	at	ADP
inlawrev-2268	565	23	issue	issue	NOUN
inlawrev-2268	565	24	was	be	AUX
inlawrev-2268	565	25	not	not	PART
inlawrev-2268	565	26	a	a	DET
inlawrev-2268	565	27	liquidation	liquidation	NOUN
inlawrev-2268	565	28	-	-	PUNCT
inlawrev-2268	565	29	reincorporation	reincorporation	NOUN
inlawrev-2268	565	30	,	,	PUNCT
inlawrev-2268	565	31	but	but	CCONJ
inlawrev-2268	565	32	rather	rather	ADV
inlawrev-2268	565	33	a	a	DET
inlawrev-2268	565	34	redemption	redemption	NOUN
inlawrev-2268	565	35	of	of	ADP
inlawrev-2268	565	36	a	a	DET
inlawrev-2268	565	37	minority	minority	NOUN
inlawrev-2268	565	38	interest	interest	NOUN
inlawrev-2268	565	39	governed	govern	VERB
inlawrev-2268	565	40	by	by	ADP
inlawrev-2268	565	41	section	section	NOUN
inlawrev-2268	565	42	368(a)(1)(f	368(a)(1)(f	NUM
inlawrev-2268	565	43	)	)	PUNCT
inlawrev-2268	565	44	and	and	CCONJ
inlawrev-2268	565	45	section	section	NOUN
inlawrev-2268	565	46	302	302	NUM
inlawrev-2268	565	47	.	.	PUNCT
inlawrev-2268	566	1	thus	thus	ADV
inlawrev-2268	566	2	,	,	PUNCT
inlawrev-2268	566	3	the	the	DET
inlawrev-2268	566	4	change	change	NOUN
inlawrev-2268	566	5	in	in	ADP
inlawrev-2268	566	6	ownership	ownership	NOUN
inlawrev-2268	566	7	in	in	ADP
inlawrev-2268	566	8	reef	reef	NOUN
inlawrev-2268	566	9	,	,	PUNCT
inlawrev-2268	566	10	by	by	ADP
inlawrev-2268	566	11	way	way	NOUN
inlawrev-2268	566	12	of	of	ADP
inlawrev-2268	566	13	the	the	DET
inlawrev-2268	566	14	redemption	redemption	NOUN
inlawrev-2268	566	15	,	,	PUNCT
inlawrev-2268	566	16	did	do	AUX
inlawrev-2268	566	17	not	not	PART
inlawrev-2268	566	18	preclude	preclude	VERB
inlawrev-2268	566	19	the	the	DET
inlawrev-2268	566	20	finding	finding	NOUN
inlawrev-2268	566	21	that	that	SCONJ
inlawrev-2268	566	22	the	the	DET
inlawrev-2268	566	23	transaction	transaction	NOUN
inlawrev-2268	566	24	qualified	qualified	ADJ
inlawrev-2268	566	25	as	as	ADP
inlawrev-2268	566	26	an	an	DET
inlawrev-2268	566	27	"	"	PUNCT
inlawrev-2268	566	28	f	f	NOUN
inlawrev-2268	566	29	"	"	PUNCT
inlawrev-2268	566	30	type	type	NOUN
inlawrev-2268	566	31	reorganization.^	reorganization.^	NOUN
inlawrev-2268	566	32	"	"	PUNCT
inlawrev-2268	566	33	similarly	similarly	ADV
inlawrev-2268	566	34	,	,	PUNCT
inlawrev-2268	566	35	the	the	DET
inlawrev-2268	566	36	same	same	ADJ
inlawrev-2268	566	37	principle	principle	NOUN
inlawrev-2268	566	38	was	be	AUX
inlawrev-2268	566	39	applied	apply	VERB
inlawrev-2268	566	40	in	in	ADP
inlawrev-2268	566	41	aetna	aetna	PROPN
inlawrev-2268	566	42	in	in	ADP
inlawrev-2268	566	43	lieu	lieu	NOUN
inlawrev-2268	566	44	of	of	ADP
inlawrev-2268	566	45	the	the	DET
inlawrev-2268	566	46	strict	strict	ADJ
inlawrev-2268	566	47	ownership	ownership	NOUN
inlawrev-2268	566	48	requirements	requirement	NOUN
inlawrev-2268	566	49	set	set	VERB
inlawrev-2268	566	50	forth	forth	ADP
inlawrev-2268	566	51	in	in	ADP
inlawrev-2268	566	52	revenue	revenue	NOUN
inlawrev-2268	566	53	ruling	rule	VERB
inlawrev-2268	566	54	75	75	NUM
inlawrev-2268	566	55	-	-	SYM
inlawrev-2268	566	56	561	561	NUM
inlawrev-2268	566	57	.	.	PUNCT
inlawrev-2268	567	1	aetna	aetna	PROPN
inlawrev-2268	567	2	limited	limit	VERB
inlawrev-2268	567	3	its	its	PRON
inlawrev-2268	567	4	holding	holding	NOUN
inlawrev-2268	567	5	to	to	ADP
inlawrev-2268	567	6	situations	situation	NOUN
inlawrev-2268	567	7	involving	involve	VERB
inlawrev-2268	567	8	"	"	PUNCT
inlawrev-2268	567	9	f	f	ADJ
inlawrev-2268	567	10	"	"	PUNCT
inlawrev-2268	567	11	type	type	NOUN
inlawrev-2268	567	12	reorganizations	reorganization	NOUN
inlawrev-2268	567	13	.	.	PUNCT
inlawrev-2268	568	1	the	the	DET
inlawrev-2268	568	2	court	court	NOUN
inlawrev-2268	568	3	required	require	VERB
inlawrev-2268	568	4	that	that	SCONJ
inlawrev-2268	568	5	the	the	DET
inlawrev-2268	568	6	new	new	ADJ
inlawrev-2268	568	7	corporation	corporation	NOUN
inlawrev-2268	568	8	continue	continue	VERB
inlawrev-2268	568	9	without	without	ADP
inlawrev-2268	568	10	interruption	interruption	NOUN
inlawrev-2268	568	11	of	of	ADP
inlawrev-2268	568	12	the	the	DET
inlawrev-2268	568	13	old	old	ADJ
inlawrev-2268	568	14	.	.	PUNCT
inlawrev-2268	569	1	in	in	ADP
inlawrev-2268	569	2	addition	addition	NOUN
inlawrev-2268	569	3	,	,	PUNCT
inlawrev-2268	569	4	the	the	DET
inlawrev-2268	569	5	court	court	NOUN
inlawrev-2268	569	6	required	require	VERB
inlawrev-2268	569	7	that	that	SCONJ
inlawrev-2268	569	8	shareholders	shareholder	NOUN
inlawrev-2268	569	9	of	of	ADP
inlawrev-2268	569	10	the	the	DET
inlawrev-2268	569	11	new	new	ADJ
inlawrev-2268	569	12	corporation	corporation	NOUN
inlawrev-2268	569	13	hold	hold	VERB
inlawrev-2268	569	14	at	at	ADV
inlawrev-2268	569	15	least	least	ADV
inlawrev-2268	569	16	fifty	fifty	NUM
inlawrev-2268	569	17	percent	percent	NOUN
inlawrev-2268	569	18	of	of	ADP
inlawrev-2268	569	19	the	the	DET
inlawrev-2268	569	20	old	old	ADJ
inlawrev-2268	569	21	entity	entity	NOUN
inlawrev-2268	569	22	.	.	PUNCT
inlawrev-2268	570	1	finally	finally	ADV
inlawrev-2268	570	2	,	,	PUNCT
inlawrev-2268	570	3	the	the	DET
inlawrev-2268	570	4	court	court	NOUN
inlawrev-2268	570	5	stated	state	VERB
inlawrev-2268	570	6	that	that	SCONJ
inlawrev-2268	570	7	new	new	ADJ
inlawrev-2268	570	8	shareholders	shareholder	NOUN
inlawrev-2268	570	9	may	may	AUX
inlawrev-2268	570	10	not	not	PART
inlawrev-2268	570	11	be	be	AUX
inlawrev-2268	570	12	admitted	admit	VERB
inlawrev-2268	570	13	during	during	ADP
inlawrev-2268	570	14	the	the	DET
inlawrev-2268	570	15	reorganization.^^	reorganization.^^	NOUN
inlawrev-2268	570	16	aetna	aetna	PROPN
inlawrev-2268	570	17	would	would	AUX
inlawrev-2268	570	18	permit	permit	VERB
inlawrev-2268	570	19	p	p	NOUN
inlawrev-2268	570	20	corporation	corporation	NOUN
inlawrev-2268	570	21	of	of	ADP
inlawrev-2268	570	22	example	example	NOUN
inlawrev-2268	570	23	13	13	NUM
inlawrev-2268	570	24	to	to	PART
inlawrev-2268	570	25	carry	carry	VERB
inlawrev-2268	570	26	back	back	ADP
inlawrev-2268	570	27	s	s	PART
inlawrev-2268	570	28	corporation	corporation	NOUN
inlawrev-2268	570	29	's	's	PART
inlawrev-2268	570	30	post	post	ADJ
inlawrev-2268	570	31	-	-	ADJ
inlawrev-2268	570	32	merger	merger	ADJ
inlawrev-2268	570	33	net	net	ADJ
inlawrev-2268	570	34	operating	operating	NOUN
inlawrev-2268	570	35	loss	loss	NOUN
inlawrev-2268	570	36	to	to	ADP
inlawrev-2268	570	37	5	5	NUM
inlawrev-2268	570	38	's	's	PART
inlawrev-2268	570	39	pre	pre	ADJ
inlawrev-2268	570	40	-	-	ADJ
inlawrev-2268	570	41	merger	merger	ADJ
inlawrev-2268	570	42	taxable	taxable	ADJ
inlawrev-2268	570	43	income	income	NOUN
inlawrev-2268	570	44	.	.	PUNCT
inlawrev-2268	571	1	however	however	ADV
inlawrev-2268	571	2	,	,	PUNCT
inlawrev-2268	571	3	the	the	DET
inlawrev-2268	571	4	other	other	ADJ
inlawrev-2268	571	5	requirements	requirement	NOUN
inlawrev-2268	571	6	set	set	VERB
inlawrev-2268	571	7	forth	forth	ADP
inlawrev-2268	571	8	in	in	ADP
inlawrev-2268	571	9	aetna	aetna	PROPN
inlawrev-2268	571	10	and	and	CCONJ
inlawrev-2268	571	11	revenue	revenue	NOUN
inlawrev-2268	571	12	ruling	rule	VERB
inlawrev-2268	571	13	75	75	NUM
inlawrev-2268	571	14	-	-	SYM
inlawrev-2268	571	15	561	561	NUM
inlawrev-2268	571	16	must	must	AUX
inlawrev-2268	571	17	also	also	ADV
inlawrev-2268	571	18	be	be	AUX
inlawrev-2268	571	19	followed	follow	VERB
inlawrev-2268	571	20	:	:	PUNCT
inlawrev-2268	571	21	(	(	PUNCT
inlawrev-2268	571	22	1	1	X
inlawrev-2268	571	23	)	)	PUNCT
inlawrev-2268	571	24	the	the	DET
inlawrev-2268	571	25	business	business	NOUN
inlawrev-2268	571	26	enterprise	enterprise	NOUN
inlawrev-2268	571	27	of	of	ADP
inlawrev-2268	571	28	the	the	DET
inlawrev-2268	571	29	two	two	NUM
inlawrev-2268	571	30	entities	entity	NOUN
inlawrev-2268	571	31	must	must	AUX
inlawrev-2268	571	32	continue	continue	VERB
inlawrev-2268	571	33	unchanged	unchanged	ADJ
inlawrev-2268	571	34	after	after	ADP
inlawrev-2268	571	35	the	the	DET
inlawrev-2268	571	36	combination	combination	NOUN
inlawrev-2268	571	37	,	,	PUNCT
inlawrev-2268	571	38	(	(	PUNCT
inlawrev-2268	571	39	2	2	X
inlawrev-2268	571	40	)	)	PUNCT
inlawrev-2268	571	41	the	the	DET
inlawrev-2268	571	42	merging	merge	VERB
inlawrev-2268	571	43	entities	entity	NOUN
inlawrev-2268	571	44	must	must	AUX
inlawrev-2268	571	45	be	be	AUX
inlawrev-2268	571	46	in	in	ADP
inlawrev-2268	571	47	the	the	DET
inlawrev-2268	571	48	same	same	ADJ
inlawrev-2268	571	49	integrated	integrate	VERB
inlawrev-2268	571	50	activity	activity	NOUN
inlawrev-2268	571	51	prior	prior	ADV
inlawrev-2268	571	52	to	to	ADP
inlawrev-2268	571	53	combination	combination	NOUN
inlawrev-2268	571	54	,	,	PUNCT
inlawrev-2268	571	55	and	and	CCONJ
inlawrev-2268	571	56	(	(	PUNCT
inlawrev-2268	571	57	3	3	X
inlawrev-2268	571	58	)	)	PUNCT
inlawrev-2268	571	59	the	the	DET
inlawrev-2268	571	60	acquiring	acquire	VERB
inlawrev-2268	571	61	corporation	corporation	NOUN
inlawrev-2268	571	62	which	which	PRON
inlawrev-2268	571	63	desires	desire	NOUN
inlawrev-2268	571	64	to	to	PART
inlawrev-2268	571	65	carry	carry	VERB
inlawrev-2268	571	66	back	back	ADP
inlawrev-2268	571	67	the	the	DET
inlawrev-2268	571	68	transferor	transferor	NOUN
inlawrev-2268	571	69	's	's	PART
inlawrev-2268	571	70	post	post	ADJ
inlawrev-2268	571	71	-	-	ADJ
inlawrev-2268	571	72	merger	merger	ADJ
inlawrev-2268	571	73	net	net	ADJ
inlawrev-2268	571	74	operating	operating	NOUN
inlawrev-2268	571	75	losses	loss	NOUN
inlawrev-2268	571	76	to	to	ADP
inlawrev-2268	571	77	the	the	DET
inlawrev-2268	571	78	transferor	transferor	NOUN
inlawrev-2268	571	79	's	's	PART
inlawrev-2268	571	80	pre	pre	ADJ
inlawrev-2268	571	81	-	-	ADJ
inlawrev-2268	571	82	merger	merger	ADJ
inlawrev-2268	571	83	taxable	taxable	ADJ
inlawrev-2268	571	84	income	income	NOUN
inlawrev-2268	571	85	must	must	AUX
inlawrev-2268	571	86	show	show	VERB
inlawrev-2268	571	87	that	that	SCONJ
inlawrev-2268	571	88	these	these	DET
inlawrev-2268	571	89	net	net	ADJ
inlawrev-2268	571	90	operating	operating	NOUN
inlawrev-2268	571	91	losses	loss	NOUN
inlawrev-2268	571	92	are	be	AUX
inlawrev-2268	571	93	attributable	attributable	ADJ
inlawrev-2268	571	94	to	to	ADP
inlawrev-2268	571	95	a	a	DET
inlawrev-2268	571	96	separate	separate	ADJ
inlawrev-2268	571	97	division	division	NOUN
inlawrev-2268	571	98	or	or	CCONJ
inlawrev-2268	571	99	business	business	NOUN
inlawrev-2268	571	100	formerly	formerly	ADV
inlawrev-2268	571	101	operated	operate	VERB
inlawrev-2268	571	102	by	by	ADP
inlawrev-2268	571	103	the	the	DET
inlawrev-2268	571	104	transferor	transferor	NOUN
inlawrev-2268	571	105	corporation	corporation	NOUN
inlawrev-2268	571	106	.	.	PUNCT
inlawrev-2268	572	1	v.	v.	ADP
inlawrev-2268	572	2	conclusion	conclusion	NOUN
inlawrev-2268	572	3	as	as	ADP
inlawrev-2268	572	4	the	the	DET
inlawrev-2268	572	5	foregoing	forego	VERB
inlawrev-2268	572	6	analysis	analysis	NOUN
inlawrev-2268	572	7	reveals	reveal	NOUN
inlawrev-2268	572	8	,	,	PUNCT
inlawrev-2268	572	9	determining	determine	VERB
inlawrev-2268	572	10	the	the	DET
inlawrev-2268	572	11	availability	availability	NOUN
inlawrev-2268	572	12	of	of	ADP
inlawrev-2268	572	13	net	net	ADJ
inlawrev-2268	572	14	operating	operating	NOUN
inlawrev-2268	572	15	loss	loss	NOUN
inlawrev-2268	572	16	benefits	benefit	NOUN
inlawrev-2268	572	17	that	that	PRON
inlawrev-2268	572	18	exist	exist	VERB
inlawrev-2268	572	19	after	after	ADP
inlawrev-2268	572	20	corporate	corporate	ADJ
inlawrev-2268	572	21	purchases	purchase	NOUN
inlawrev-2268	572	22	and	and	CCONJ
inlawrev-2268	572	23	reorganizations	reorganization	NOUN
inlawrev-2268	572	24	is	be	AUX
inlawrev-2268	572	25	a	a	DET
inlawrev-2268	572	26	complex	complex	ADJ
inlawrev-2268	572	27	task	task	NOUN
inlawrev-2268	572	28	.	.	PUNCT
inlawrev-2268	573	1	corporate	corporate	ADJ
inlawrev-2268	573	2	planners	planner	NOUN
inlawrev-2268	573	3	dealing	deal	VERB
inlawrev-2268	573	4	with	with	ADP
inlawrev-2268	573	5	these	these	DET
inlawrev-2268	573	6	transactions	transaction	NOUN
inlawrev-2268	573	7	should	should	AUX
inlawrev-2268	573	8	possess	possess	VERB
inlawrev-2268	573	9	a	a	DET
inlawrev-2268	573	10	general	general	ADJ
inlawrev-2268	573	11	knowledge	knowledge	NOUN
inlawrev-2268	573	12	of	of	ADP
inlawrev-2268	573	13	the	the	DET
inlawrev-2268	573	14	concepts	concept	NOUN
inlawrev-2268	573	15	and	and	CCONJ
inlawrev-2268	573	16	underlying	underlie	VERB
inlawrev-2268	573	17	legislative	legislative	ADJ
inlawrev-2268	573	18	intent	intent	NOUN
inlawrev-2268	573	19	concerning	concern	VERB
inlawrev-2268	573	20	the	the	DET
inlawrev-2268	573	21	net	net	ADJ
inlawrev-2268	573	22	operating	operating	NOUN
inlawrev-2268	573	23	loss	loss	NOUN
inlawrev-2268	573	24	deduction	deduction	NOUN
inlawrev-2268	573	25	,	,	PUNCT
inlawrev-2268	573	26	a	a	DET
inlawrev-2268	573	27	firm	firm	ADJ
inlawrev-2268	573	28	understanding	understanding	NOUN
inlawrev-2268	573	29	of	of	ADP
inlawrev-2268	573	30	the	the	DET
inlawrev-2268	573	31	intricate	intricate	ADJ
inlawrev-2268	573	32	rules	rule	NOUN
inlawrev-2268	573	33	controlling	control	VERB
inlawrev-2268	573	34	the	the	DET
inlawrev-2268	573	35	availability	availability	NOUN
inlawrev-2268	573	36	of	of	ADP
inlawrev-2268	573	37	these	these	DET
inlawrev-2268	573	38	tax	tax	NOUN
inlawrev-2268	573	39	benefits	benefit	NOUN
inlawrev-2268	573	40	,	,	PUNCT
inlawrev-2268	573	41	and	and	CCONJ
inlawrev-2268	573	42	an	an	DET
inlawrev-2268	573	43	awareness	awareness	NOUN
inlawrev-2268	573	44	of	of	ADP
inlawrev-2268	573	45	the	the	DET
inlawrev-2268	573	46	changes	change	NOUN
inlawrev-2268	573	47	made	make	VERB
inlawrev-2268	573	48	by	by	ADP
inlawrev-2268	573	49	the	the	DET
inlawrev-2268	573	50	tax	tax	NOUN
inlawrev-2268	573	51	reform	reform	NOUN
inlawrev-2268	573	52	act	act	NOUN
inlawrev-2268	573	53	of	of	ADP
inlawrev-2268	573	54	1976	1976	NUM
inlawrev-2268	573	55	.	.	PUNCT
inlawrev-2268	574	1	the	the	DET
inlawrev-2268	574	2	controversy	controversy	NOUN
inlawrev-2268	574	3	surrounding	surround	VERB
inlawrev-2268	574	4	the	the	DET
inlawrev-2268	574	5	utilization	utilization	NOUN
inlawrev-2268	574	6	of	of	ADP
inlawrev-2268	574	7	net	net	ADJ
inlawrev-2268	574	8	operating	operating	NOUN
inlawrev-2268	574	9	losses	loss	NOUN
inlawrev-2268	574	10	as	as	SCONJ
inlawrev-2268	574	11	carrybacks	carryback	NOUN
inlawrev-2268	574	12	in	in	ADP
inlawrev-2268	574	13	corporate	corporate	ADJ
inlawrev-2268	574	14	reorganizations	reorganization	NOUN
inlawrev-2268	574	15	primarily	primarily	ADV
inlawrev-2268	574	16	concerns	concern	VERB
inlawrev-2268	574	17	the	the	DET
inlawrev-2268	574	18	"	"	PUNCT
inlawrev-2268	574	19	f	f	NOUN
inlawrev-2268	574	20	"	"	PUNCT
inlawrev-2268	574	21	type	type	NOUN
inlawrev-2268	574	22	reorganization	reorganization	NOUN
inlawrev-2268	574	23	.	.	PUNCT
inlawrev-2268	575	1	the	the	DET
inlawrev-2268	575	2	initial	initial	ADJ
inlawrev-2268	575	3	problem	problem	NOUN
inlawrev-2268	575	4	is	be	AUX
inlawrev-2268	575	5	determining	determine	VERB
inlawrev-2268	575	6	what	what	PRON
inlawrev-2268	575	7	constitutes	constitute	VERB
inlawrev-2268	575	8	an	an	DET
inlawrev-2268	575	9	"	"	PUNCT
inlawrev-2268	575	10	f	f	NOUN
inlawrev-2268	575	11	"	"	PUNCT
inlawrev-2268	575	12	type	type	NOUN
inlawrev-2268	575	13	reorganization	reorganization	NOUN
inlawrev-2268	575	14	in	in	ADP
inlawrev-2268	575	15	a	a	DET
inlawrev-2268	575	16	given	give	VERB
inlawrev-2268	575	17	transaction	transaction	NOUN
inlawrev-2268	575	18	.	.	PUNCT
inlawrev-2268	576	1	the	the	DET
inlawrev-2268	576	2	^"368	^"368	PUNCT
inlawrev-2268	576	3	f.2d	f.2d	X
inlawrev-2268	576	4	125	125	NUM
inlawrev-2268	576	5	(	(	PUNCT
inlawrev-2268	576	6	5th	5th	ADJ
inlawrev-2268	576	7	cir	cir	NOUN
inlawrev-2268	576	8	.	.	PROPN
inlawrev-2268	576	9	1966	1966	NUM
inlawrev-2268	576	10	)	)	PUNCT
inlawrev-2268	576	11	,	,	PUNCT
inlawrev-2268	576	12	cert	cert	NOUN
inlawrev-2268	576	13	,	,	PUNCT
inlawrev-2268	576	14	denied	deny	VERB
inlawrev-2268	576	15	,	,	PUNCT
inlawrev-2268	577	1	386	386	NUM
inlawrev-2268	577	2	u.s	u.s	PROPN
inlawrev-2268	577	3	.	.	PROPN
inlawrev-2268	577	4	1018	1018	NUM
inlawrev-2268	577	5	(	(	PUNCT
inlawrev-2268	577	6	1967	1967	NUM
inlawrev-2268	577	7	)	)	PUNCT
inlawrev-2268	577	8	.	.	PUNCT
inlawrev-2268	578	1	"	"	PUNCT
inlawrev-2268	578	2	^/d	^/d	PUNCT
inlawrev-2268	578	3	at	at	ADP
inlawrev-2268	578	4	138	138	NUM
inlawrev-2268	578	5	.	.	PUNCT
inlawrev-2268	579	1	^"[1976	^"[1976	ADP
inlawrev-2268	579	2	]	]	X
inlawrev-2268	579	3	stand	stand	NOUN
inlawrev-2268	579	4	.	.	PUNCT
inlawrev-2268	580	1	fed	fed	PROPN
inlawrev-2268	580	2	.	.	PUNCT
inlawrev-2268	581	1	tax	tax	PROPN
inlawrev-2268	581	2	rep	rep	PROPN
inlawrev-2268	581	3	.	.	PROPN
inlawrev-2268	581	4	(	(	PUNCT
inlawrev-2268	581	5	cch	cch	PROPN
inlawrev-2268	581	6	)	)	PUNCT
inlawrev-2268	581	7	(	(	PUNCT
inlawrev-2268	581	8	77	77	NUM
inlawrev-2268	581	9	-	-	SYM
inlawrev-2268	581	10	1	1	NUM
inlawrev-2268	581	11	u.s	u.s	PROPN
inlawrev-2268	581	12	.	.	PROPN
inlawrev-2268	581	13	tax	tax	NOUN
inlawrev-2268	581	14	gas	gas	NOUN
inlawrev-2268	581	15	.	.	PUNCT
inlawrev-2268	581	16	)	)	PUNCT
inlawrev-2268	582	1	1	1	NUM
inlawrev-2268	582	2	9120	9120	NUM
inlawrev-2268	582	3	,	,	PUNCT
inlawrev-2268	582	4	rev'g	rev'g	VERB
inlawrev-2268	582	5	403	403	NUM
inlawrev-2268	582	6	f.	f.	PROPN
inlawrev-2268	582	7	supp	supp	PROPN
inlawrev-2268	582	8	.	.	PUNCT
inlawrev-2268	583	1	498	498	NUM
inlawrev-2268	583	2	(	(	PUNCT
inlawrev-2268	583	3	d.	d.	PROPN
inlawrev-2268	583	4	conn	conn	PROPN
inlawrev-2268	583	5	.	.	PROPN
inlawrev-2268	583	6	1975	1975	NUM
inlawrev-2268	583	7	)	)	PUNCT
inlawrev-2268	583	8	.	.	PUNCT
inlawrev-2268	584	1	1	1	NUM
inlawrev-2268	584	2	977	977	NUM
inlawrev-2268	584	3	]	]	X
inlawrev-2268	584	4	corporate	corporate	ADJ
inlawrev-2268	584	5	transactions	transaction	NOUN
inlawrev-2268	584	6	1007	1007	NUM
inlawrev-2268	584	7	importance	importance	NOUN
inlawrev-2268	584	8	of	of	ADP
inlawrev-2268	584	9	this	this	DET
inlawrev-2268	584	10	question	question	NOUN
inlawrev-2268	584	11	is	be	AUX
inlawrev-2268	584	12	attributable	attributable	ADJ
inlawrev-2268	584	13	to	to	ADP
inlawrev-2268	584	14	the	the	DET
inlawrev-2268	584	15	rule	rule	NOUN
inlawrev-2268	584	16	which	which	PRON
inlawrev-2268	584	17	permits	permit	VERB
inlawrev-2268	584	18	the	the	DET
inlawrev-2268	584	19	carryback	carryback	NOUN
inlawrev-2268	584	20	of	of	ADP
inlawrev-2268	584	21	post	post	ADJ
inlawrev-2268	584	22	-	-	ADJ
inlawrev-2268	584	23	merger	merger	ADJ
inlawrev-2268	584	24	net	net	ADJ
inlawrev-2268	584	25	operating	operating	NOUN
inlawrev-2268	584	26	losses	loss	NOUN
inlawrev-2268	584	27	in	in	ADP
inlawrev-2268	584	28	this	this	DET
inlawrev-2268	584	29	one	one	NUM
inlawrev-2268	584	30	type	type	NOUN
inlawrev-2268	584	31	of	of	ADP
inlawrev-2268	584	32	reorganization	reorganization	NOUN
inlawrev-2268	584	33	only	only	ADV
inlawrev-2268	584	34	.	.	PUNCT
inlawrev-2268	585	1	in	in	ADP
inlawrev-2268	585	2	addition	addition	NOUN
inlawrev-2268	585	3	,	,	PUNCT
inlawrev-2268	585	4	the	the	DET
inlawrev-2268	585	5	use	use	NOUN
inlawrev-2268	585	6	of	of	ADP
inlawrev-2268	585	7	an	an	DET
inlawrev-2268	585	8	"	"	PUNCT
inlawrev-2268	585	9	f	f	NOUN
inlawrev-2268	585	10	"	"	PUNCT
inlawrev-2268	585	11	type	type	NOUN
inlawrev-2268	585	12	reorganization	reorganization	NOUN
inlawrev-2268	585	13	as	as	ADP
inlawrev-2268	585	14	a	a	DET
inlawrev-2268	585	15	planning	planning	NOUN
inlawrev-2268	585	16	tool	tool	NOUN
inlawrev-2268	585	17	for	for	ADP
inlawrev-2268	585	18	utilizing	utilize	VERB
inlawrev-2268	585	19	net	net	ADJ
inlawrev-2268	585	20	operating	operating	NOUN
inlawrev-2268	585	21	loss	loss	NOUN
inlawrev-2268	585	22	carrybacks	carryback	NOUN
inlawrev-2268	585	23	is	be	AUX
inlawrev-2268	585	24	substantially	substantially	ADV
inlawrev-2268	585	25	increased	increase	VERB
inlawrev-2268	585	26	by	by	ADP
inlawrev-2268	585	27	the	the	DET
inlawrev-2268	585	28	decision	decision	NOUN
inlawrev-2268	585	29	in	in	ADP
inlawrev-2268	585	30	aetna	aetna	PROPN
inlawrev-2268	585	31	casualty	casualty	PROPN
inlawrev-2268	585	32	&	&	CCONJ
inlawrev-2268	585	33	surety	surety	PROPN
inlawrev-2268	585	34	co.	co.	PROPN
inlawrev-2268	585	35	v.	v.	ADP
inlawrev-2268	585	36	commissioner,^^	commissioner,^^	PROPN
inlawrev-2268	585	37	which	which	PRON
inlawrev-2268	585	38	tolerates	tolerate	VERB
inlawrev-2268	585	39	a	a	DET
inlawrev-2268	585	40	material	material	NOUN
inlawrev-2268	585	41	change	change	NOUN
inlawrev-2268	585	42	in	in	ADP
inlawrev-2268	585	43	ownership	ownership	NOUN
inlawrev-2268	585	44	in	in	ADP
inlawrev-2268	585	45	a	a	DET
inlawrev-2268	585	46	corporation	corporation	NOUN
inlawrev-2268	585	47	yet	yet	ADV
inlawrev-2268	585	48	still	still	ADV
inlawrev-2268	585	49	permits	permit	VERB
inlawrev-2268	585	50	the	the	DET
inlawrev-2268	585	51	"	"	PUNCT
inlawrev-2268	585	52	f	f	NOUN
inlawrev-2268	585	53	"	"	PUNCT
inlawrev-2268	585	54	type	type	NOUN
inlawrev-2268	585	55	status	status	NOUN
inlawrev-2268	585	56	.	.	PUNCT
inlawrev-2268	586	1	the	the	DET
inlawrev-2268	586	2	second	second	ADJ
inlawrev-2268	586	3	problem	problem	NOUN
inlawrev-2268	586	4	,	,	PUNCT
inlawrev-2268	586	5	given	give	VERB
inlawrev-2268	586	6	an	an	DET
inlawrev-2268	586	7	"	"	PUNCT
inlawrev-2268	586	8	f	f	NOUN
inlawrev-2268	586	9	"	"	PUNCT
inlawrev-2268	586	10	type	type	NOUN
inlawrev-2268	586	11	status	status	NOUN
inlawrev-2268	586	12	,	,	PUNCT
inlawrev-2268	586	13	is	be	AUX
inlawrev-2268	586	14	to	to	PART
inlawrev-2268	586	15	determine	determine	VERB
inlawrev-2268	586	16	whether	whether	SCONJ
inlawrev-2268	586	17	the	the	DET
inlawrev-2268	586	18	"	"	PUNCT
inlawrev-2268	586	19	attribution	attribution	NOUN
inlawrev-2268	586	20	"	"	PUNCT
inlawrev-2268	586	21	rules	rule	NOUN
inlawrev-2268	586	22	set	set	VERB
inlawrev-2268	586	23	forth	forth	ADP
inlawrev-2268	586	24	by	by	ADP
inlawrev-2268	586	25	the	the	DET
inlawrev-2268	586	26	commissioner	commissioner	NOUN
inlawrev-2268	586	27	and	and	CCONJ
inlawrev-2268	586	28	in	in	ADP
inlawrev-2268	586	29	recent	recent	ADJ
inlawrev-2268	586	30	court	court	NOUN
inlawrev-2268	586	31	decisions	decision	NOUN
inlawrev-2268	586	32	have	have	AUX
inlawrev-2268	586	33	been	be	AUX
inlawrev-2268	586	34	satisfied	satisfied	ADJ
inlawrev-2268	586	35	.	.	PUNCT
inlawrev-2268	587	1	the	the	DET
inlawrev-2268	587	2	problem	problem	NOUN
inlawrev-2268	587	3	concerning	concern	VERB
inlawrev-2268	587	4	the	the	DET
inlawrev-2268	587	5	availability	availability	NOUN
inlawrev-2268	587	6	of	of	ADP
inlawrev-2268	587	7	net	net	ADJ
inlawrev-2268	587	8	operating	operating	NOUN
inlawrev-2268	587	9	loss	loss	NOUN
inlawrev-2268	587	10	carryovers	carryover	NOUN
inlawrev-2268	587	11	in	in	ADP
inlawrev-2268	587	12	purchase	purchase	NOUN
inlawrev-2268	587	13	transactions	transaction	NOUN
inlawrev-2268	587	14	is	be	AUX
inlawrev-2268	587	15	equally	equally	ADV
inlawrev-2268	587	16	perplexing	perplexing	ADJ
inlawrev-2268	587	17	.	.	PUNCT
inlawrev-2268	588	1	the	the	DET
inlawrev-2268	588	2	continuity	continuity	NOUN
inlawrev-2268	588	3	of	of	ADP
inlawrev-2268	588	4	business	business	NOUN
inlawrev-2268	588	5	doctrine	doctrine	NOUN
inlawrev-2268	588	6	,	,	PUNCT
inlawrev-2268	588	7	which	which	PRON
inlawrev-2268	588	8	was	be	AUX
inlawrev-2268	588	9	repealed	repeal	VERB
inlawrev-2268	588	10	by	by	ADP
inlawrev-2268	588	11	the	the	DET
inlawrev-2268	588	12	tax	tax	NOUN
inlawrev-2268	588	13	reform	reform	NOUN
inlawrev-2268	588	14	act	act	NOUN
inlawrev-2268	588	15	of	of	ADP
inlawrev-2268	588	16	1976	1976	NUM
inlawrev-2268	588	17	,	,	PUNCT
inlawrev-2268	588	18	has	have	AUX
inlawrev-2268	588	19	been	be	AUX
inlawrev-2268	588	20	the	the	DET
inlawrev-2268	588	21	most	most	ADV
inlawrev-2268	588	22	frequent	frequent	ADJ
inlawrev-2268	588	23	source	source	NOUN
inlawrev-2268	588	24	of	of	ADP
inlawrev-2268	588	25	litigation	litigation	NOUN
inlawrev-2268	588	26	in	in	ADP
inlawrev-2268	588	27	this	this	DET
inlawrev-2268	588	28	area	area	NOUN
inlawrev-2268	588	29	.	.	PUNCT
inlawrev-2268	589	1	since	since	SCONJ
inlawrev-2268	589	2	the	the	DET
inlawrev-2268	589	3	new	new	ADJ
inlawrev-2268	589	4	act	act	NOUN
inlawrev-2268	589	5	has	have	AUX
inlawrev-2268	589	6	delayed	delay	VERB
inlawrev-2268	589	7	effective	effective	ADJ
inlawrev-2268	589	8	dates	date	NOUN
inlawrev-2268	589	9	for	for	ADP
inlawrev-2268	589	10	the	the	DET
inlawrev-2268	589	11	abrogation	abrogation	NOUN
inlawrev-2268	589	12	of	of	ADP
inlawrev-2268	589	13	this	this	DET
inlawrev-2268	589	14	doctrine	doctrine	NOUN
inlawrev-2268	589	15	,	,	PUNCT
inlawrev-2268	589	16	and	and	CCONJ
inlawrev-2268	589	17	the	the	DET
inlawrev-2268	589	18	dockets	docket	NOUN
inlawrev-2268	589	19	of	of	ADP
inlawrev-2268	589	20	many	many	ADJ
inlawrev-2268	589	21	courts	court	NOUN
inlawrev-2268	589	22	are	be	AUX
inlawrev-2268	589	23	severely	severely	ADV
inlawrev-2268	589	24	backlogged	backlogge	VERB
inlawrev-2268	589	25	,	,	PUNCT
inlawrev-2268	589	26	the	the	DET
inlawrev-2268	589	27	demise	demise	NOUN
inlawrev-2268	589	28	of	of	ADP
inlawrev-2268	589	29	the	the	DET
inlawrev-2268	589	30	continuity	continuity	NOUN
inlawrev-2268	589	31	of	of	ADP
inlawrev-2268	589	32	business	business	NOUN
inlawrev-2268	589	33	doctrine	doctrine	NOUN
inlawrev-2268	589	34	is	be	AUX
inlawrev-2268	589	35	still	still	ADV
inlawrev-2268	589	36	far	far	ADV
inlawrev-2268	589	37	down	down	ADP
inlawrev-2268	589	38	the	the	DET
inlawrev-2268	589	39	road	road	NOUN
inlawrev-2268	589	40	.	.	PUNCT
inlawrev-2268	590	1	in	in	ADP
inlawrev-2268	590	2	this	this	DET
inlawrev-2268	590	3	regard	regard	NOUN
inlawrev-2268	590	4	,	,	PUNCT
inlawrev-2268	590	5	corporate	corporate	ADJ
inlawrev-2268	590	6	planners	planner	NOUN
inlawrev-2268	590	7	must	must	AUX
inlawrev-2268	590	8	still	still	ADV
inlawrev-2268	590	9	be	be	AUX
inlawrev-2268	590	10	aware	aware	ADJ
inlawrev-2268	590	11	of	of	ADP
inlawrev-2268	590	12	the	the	DET
inlawrev-2268	590	13	intricate	intricate	ADJ
inlawrev-2268	590	14	rules	rule	NOUN
inlawrev-2268	590	15	set	set	VERB
inlawrev-2268	590	16	forth	forth	ADP
inlawrev-2268	590	17	in	in	ADP
inlawrev-2268	590	18	the	the	DET
inlawrev-2268	590	19	above	above	ADJ
inlawrev-2268	590	20	examples	example	NOUN
inlawrev-2268	590	21	.	.	PUNCT
inlawrev-2268	591	1	as	as	ADP
inlawrev-2268	591	2	for	for	ADP
inlawrev-2268	591	3	future	future	ADJ
inlawrev-2268	591	4	tax	tax	NOUN
inlawrev-2268	591	5	planning	planning	NOUN
inlawrev-2268	591	6	,	,	PUNCT
inlawrev-2268	591	7	the	the	DET
inlawrev-2268	591	8	tax	tax	NOUN
inlawrev-2268	591	9	reform	reform	NOUN
inlawrev-2268	591	10	act	act	NOUN
inlawrev-2268	591	11	will	will	AUX
inlawrev-2268	591	12	only	only	ADV
inlawrev-2268	591	13	require	require	VERB
inlawrev-2268	591	14	that	that	SCONJ
inlawrev-2268	591	15	the	the	DET
inlawrev-2268	591	16	continuity	continuity	NOUN
inlawrev-2268	591	17	of	of	ADP
inlawrev-2268	591	18	interest	interest	NOUN
inlawrev-2268	591	19	of	of	ADP
inlawrev-2268	591	20	a	a	DET
inlawrev-2268	591	21	transacting	transact	VERB
inlawrev-2268	591	22	corporation	corporation	NOUN
inlawrev-2268	591	23	be	be	AUX
inlawrev-2268	591	24	preserved	preserve	VERB
inlawrev-2268	591	25	.	.	PUNCT
inlawrev-2268	592	1	not	not	PART
inlawrev-2268	592	2	only	only	ADV
inlawrev-2268	592	3	will	will	AUX
inlawrev-2268	592	4	this	this	DET
inlawrev-2268	592	5	place	place	NOUN
inlawrev-2268	592	6	purchases	purchase	VERB
inlawrev-2268	592	7	on	on	ADP
inlawrev-2268	592	8	an	an	DET
inlawrev-2268	592	9	equal	equal	ADJ
inlawrev-2268	592	10	footing	footing	NOUN
inlawrev-2268	592	11	with	with	ADP
inlawrev-2268	592	12	reorganizations	reorganization	NOUN
inlawrev-2268	592	13	,	,	PUNCT
inlawrev-2268	592	14	but	but	CCONJ
inlawrev-2268	592	15	it	it	PRON
inlawrev-2268	592	16	will	will	AUX
inlawrev-2268	592	17	also	also	ADV
inlawrev-2268	592	18	eliminate	eliminate	VERB
inlawrev-2268	592	19	the	the	DET
inlawrev-2268	592	20	bulk	bulk	NOUN
inlawrev-2268	592	21	of	of	ADP
inlawrev-2268	592	22	confusion	confusion	NOUN
inlawrev-2268	592	23	resulting	result	VERB
inlawrev-2268	592	24	from	from	ADP
inlawrev-2268	592	25	the	the	DET
inlawrev-2268	592	26	continuity	continuity	NOUN
inlawrev-2268	592	27	of	of	ADP
inlawrev-2268	592	28	business	business	NOUN
inlawrev-2268	592	29	doctrine	doctrine	NOUN
inlawrev-2268	592	30	.	.	PUNCT
inlawrev-2268	593	1	william	william	PROPN
inlawrev-2268	593	2	m.	m.	PROPN
inlawrev-2268	593	3	sharp	sharp	PROPN
inlawrev-2268	593	4	•id	•id	X
inlawrev-2268	593	5	.	.	PUNCT