id	sid	tid	token	lemma	pos
inlawrev-2376	1	1	indiana	indiana	PROPN
inlawrev-2376	1	2	law	law	PROPN
inlawrev-2376	1	3	review	review	NOUN
inlawrev-2376	1	4	when	when	SCONJ
inlawrev-2376	1	5	does	do	AUX
inlawrev-2376	1	6	a	a	DET
inlawrev-2376	1	7	limited	limited	ADJ
inlawrev-2376	1	8	partnership	partnership	NOUN
inlawrev-2376	1	9	possess	possess	VERB
inlawrev-2376	1	10	the	the	DET
inlawrev-2376	1	11	corporate	corporate	ADJ
inlawrev-2376	1	12	characteristic	characteristic	NOUN
inlawrev-2376	1	13	of	of	ADP
inlawrev-2376	1	14	limited	limited	ADJ
inlawrev-2376	1	15	liability	liability	NOUN
inlawrev-2376	1	16	?	?	PUNCT
inlawrev-2376	2	1	ralph	ralph	PROPN
inlawrev-2376	2	2	c.	c.	PROPN
inlawrev-2376	2	3	anzivino	anzivino	PROPN
inlawrev-2376	2	4	*	*	PUNCT
inlawrev-2376	2	5	i.	i.	PROPN
inlawrev-2376	2	6	introduction	introduction	NOUN
inlawrev-2376	2	7	the	the	DET
inlawrev-2376	2	8	internal	internal	PROPN
inlawrev-2376	2	9	revenue	revenue	NOUN
inlawrev-2376	2	10	code	code	NOUN
inlawrev-2376	2	11	(	(	PUNCT
inlawrev-2376	2	12	irc	irc	NOUN
inlawrev-2376	2	13	)	)	PUNCT
inlawrev-2376	2	14	places	place	VERB
inlawrev-2376	2	15	various	various	ADJ
inlawrev-2376	2	16	organizations	organization	NOUN
inlawrev-2376	2	17	,	,	PUNCT
inlawrev-2376	2	18	including	include	VERB
inlawrev-2376	2	19	associations	association	NOUN
inlawrev-2376	2	20	which	which	PRON
inlawrev-2376	2	21	are	be	AUX
inlawrev-2376	2	22	taxable	taxable	ADJ
inlawrev-2376	2	23	as	as	ADP
inlawrev-2376	2	24	corporations	corporation	NOUN
inlawrev-2376	2	25	,	,	PUNCT
inlawrev-2376	2	26	partnerships	partnership	NOUN
inlawrev-2376	2	27	,	,	PUNCT
inlawrev-2376	2	28	and	and	CCONJ
inlawrev-2376	2	29	trusts	trust	NOUN
inlawrev-2376	2	30	,	,	PUNCT
inlawrev-2376	2	31	into	into	ADP
inlawrev-2376	2	32	specific	specific	ADJ
inlawrev-2376	2	33	categories	category	NOUN
inlawrev-2376	2	34	for	for	ADP
inlawrev-2376	2	35	purposes	purpose	NOUN
inlawrev-2376	2	36	of	of	ADP
inlawrev-2376	2	37	taxation	taxation	NOUN
inlawrev-2376	2	38	and	and	CCONJ
inlawrev-2376	2	39	prescribes	prescribe	VERB
inlawrev-2376	2	40	the	the	DET
inlawrev-2376	2	41	standards	standard	NOUN
inlawrev-2376	2	42	applicable	applicable	ADJ
inlawrev-2376	2	43	for	for	ADP
inlawrev-2376	2	44	determining	determine	VERB
inlawrev-2376	2	45	whether	whether	SCONJ
inlawrev-2376	2	46	an	an	DET
inlawrev-2376	2	47	organization	organization	NOUN
inlawrev-2376	2	48	belongs	belong	VERB
inlawrev-2376	2	49	in	in	ADP
inlawrev-2376	2	50	a	a	DET
inlawrev-2376	2	51	particular	particular	ADJ
inlawrev-2376	2	52	category.^	category.^	NUM
inlawrev-2376	2	53	four	four	NUM
inlawrev-2376	2	54	major	major	ADJ
inlawrev-2376	2	55	characteristics	characteristic	NOUN
inlawrev-2376	2	56	must	must	AUX
inlawrev-2376	2	57	be	be	AUX
inlawrev-2376	2	58	considered	consider	VERB
inlawrev-2376	2	59	when	when	SCONJ
inlawrev-2376	2	60	distinguishing	distinguish	VERB
inlawrev-2376	2	61	between	between	ADP
inlawrev-2376	2	62	an	an	DET
inlawrev-2376	2	63	association	association	NOUN
inlawrev-2376	2	64	and	and	CCONJ
inlawrev-2376	2	65	a	a	DET
inlawrev-2376	2	66	partnership	partnership	NOUN
inlawrev-2376	2	67	:	:	PUNCT
inlawrev-2376	2	68	"	"	PUNCT
inlawrev-2376	2	69	centralization	centralization	NOUN
inlawrev-2376	2	70	of	of	ADP
inlawrev-2376	2	71	management	management	NOUN
inlawrev-2376	2	72	,	,	PUNCT
inlawrev-2376	2	73	continuity	continuity	NOUN
inlawrev-2376	2	74	of	of	ADP
inlawrev-2376	2	75	life	life	NOUN
inlawrev-2376	2	76	,	,	PUNCT
inlawrev-2376	2	77	free	free	ADJ
inlawrev-2376	2	78	transferability	transferability	NOUN
inlawrev-2376	2	79	of	of	ADP
inlawrev-2376	2	80	interests	interest	NOUN
inlawrev-2376	2	81	,	,	PUNCT
inlawrev-2376	2	82	and	and	CCONJ
inlawrev-2376	2	83	limited	limited	ADJ
inlawrev-2376	2	84	liability	liability	NOUN
inlawrev-2376	2	85	.	.	PUNCT
inlawrev-2376	3	1	"^	"^	PUNCT
inlawrev-2376	3	2	if	if	SCONJ
inlawrev-2376	3	3	an	an	DET
inlawrev-2376	3	4	organization	organization	NOUN
inlawrev-2376	3	5	possesses	possess	VERB
inlawrev-2376	3	6	more	more	ADV
inlawrev-2376	3	7	corporate	corporate	ADJ
inlawrev-2376	3	8	than	than	ADP
inlawrev-2376	3	9	noncorporate	noncorporate	ADJ
inlawrev-2376	3	10	traits	trait	NOUN
inlawrev-2376	3	11	,	,	PUNCT
inlawrev-2376	3	12	the	the	DET
inlawrev-2376	3	13	internal	internal	ADJ
inlawrev-2376	3	14	revenue	revenue	NOUN
inlawrev-2376	3	15	service	service	NOUN
inlawrev-2376	3	16	(	(	PUNCT
inlawrev-2376	3	17	irs	irs	PROPN
inlawrev-2376	3	18	)	)	PUNCT
inlawrev-2376	3	19	will	will	AUX
inlawrev-2376	3	20	not	not	PART
inlawrev-2376	3	21	treat	treat	VERB
inlawrev-2376	3	22	the	the	DET
inlawrev-2376	3	23	organization	organization	NOUN
inlawrev-2376	3	24	as	as	ADP
inlawrev-2376	3	25	an	an	DET
inlawrev-2376	3	26	association.^	association.^	NOUN
inlawrev-2376	3	27	continuity	continuity	NOUN
inlawrev-2376	3	28	of	of	ADP
inlawrev-2376	3	29	life	life	NOUN
inlawrev-2376	3	30	,	,	PUNCT
inlawrev-2376	3	31	centralized	centralized	ADJ
inlawrev-2376	3	32	management	management	NOUN
inlawrev-2376	3	33	,	,	PUNCT
inlawrev-2376	3	34	and	and	CCONJ
inlawrev-2376	3	35	free	free	ADJ
inlawrev-2376	3	36	transferability	transferability	NOUN
inlawrev-2376	3	37	of	of	ADP
inlawrev-2376	3	38	interests	interest	NOUN
inlawrev-2376	3	39	are	be	AUX
inlawrev-2376	3	40	readily	readily	ADV
inlawrev-2376	3	41	identifiable	identifiable	ADJ
inlawrev-2376	3	42	corporate	corporate	ADJ
inlawrev-2376	3	43	characteristics	characteristic	NOUN
inlawrev-2376	3	44	which	which	PRON
inlawrev-2376	3	45	have	have	AUX
inlawrev-2376	3	46	not	not	PART
inlawrev-2376	3	47	caused	cause	VERB
inlawrev-2376	3	48	the	the	DET
inlawrev-2376	3	49	courts	court	NOUN
inlawrev-2376	3	50	or	or	CCONJ
inlawrev-2376	3	51	the	the	DET
inlawrev-2376	3	52	irs	irs	PROPN
inlawrev-2376	3	53	great	great	ADJ
inlawrev-2376	3	54	concern/	concern/	NUM
inlawrev-2376	3	55	on	on	ADP
inlawrev-2376	3	56	the	the	DET
inlawrev-2376	3	57	other	other	ADJ
inlawrev-2376	3	58	hand	hand	NOUN
inlawrev-2376	3	59	,	,	PUNCT
inlawrev-2376	3	60	limited	limited	ADJ
inlawrev-2376	3	61	liability	liability	NOUN
inlawrev-2376	3	62	is	be	AUX
inlawrev-2376	3	63	a	a	DET
inlawrev-2376	3	64	characteristic	characteristic	ADJ
inlawrev-2376	3	65	which	which	PRON
inlawrev-2376	3	66	has	have	AUX
inlawrev-2376	3	67	created	create	VERB
inlawrev-2376	3	68	significant	significant	ADJ
inlawrev-2376	3	69	consternation.^	consternation.^	NOUN
inlawrev-2376	3	70	ordinarily	ordinarily	ADV
inlawrev-2376	3	71	,	,	PUNCT
inlawrev-2376	3	72	if	if	SCONJ
inlawrev-2376	3	73	state	state	NOUN
inlawrev-2376	3	74	law	law	NOUN
inlawrev-2376	3	75	provides	provide	VERB
inlawrev-2376	3	76	that	that	SCONJ
inlawrev-2376	3	77	a	a	DET
inlawrev-2376	3	78	member	member	NOUN
inlawrev-2376	3	79	of	of	ADP
inlawrev-2376	3	80	an	an	DET
inlawrev-2376	3	81	organization	organization	NOUN
inlawrev-2376	3	82	is	be	AUX
inlawrev-2376	3	83	not	not	PART
inlawrev-2376	3	84	personally	personally	ADV
inlawrev-2376	3	85	liable	liable	ADJ
inlawrev-2376	3	86	for	for	ADP
inlawrev-2376	3	87	organizational	organizational	ADJ
inlawrev-2376	3	88	debts	debt	NOUN
inlawrev-2376	3	89	,	,	PUNCT
inlawrev-2376	3	90	then	then	ADV
inlawrev-2376	3	91	the	the	DET
inlawrev-2376	3	92	organization	organization	NOUN
inlawrev-2376	3	93	possesses	possess	VERB
inlawrev-2376	3	94	the	the	DET
inlawrev-2376	3	95	corporate	corporate	ADJ
inlawrev-2376	3	96	trait	trait	NOUN
inlawrev-2376	3	97	of	of	ADP
inlawrev-2376	3	98	limited	limited	ADJ
inlawrev-2376	3	99	liability.^	liability.^	DET
inlawrev-2376	3	100	a	a	DET
inlawrev-2376	3	101	member	member	NOUN
inlawrev-2376	3	102	is	be	AUX
inlawrev-2376	3	103	personally	personally	ADV
inlawrev-2376	3	104	liable	liable	ADJ
inlawrev-2376	3	105	if	if	SCONJ
inlawrev-2376	3	106	"	"	PUNCT
inlawrev-2376	3	107	a	a	DET
inlawrev-2376	3	108	creditor	creditor	NOUN
inlawrev-2376	3	109	of	of	ADP
inlawrev-2376	3	110	an	an	DET
inlawrev-2376	3	111	organization	organization	NOUN
inlawrev-2376	3	112	may	may	AUX
inlawrev-2376	3	113	seek	seek	VERB
inlawrev-2376	3	114	personal	personal	ADJ
inlawrev-2376	3	115	satisfaction	satisfaction	NOUN
inlawrev-2376	3	116	from	from	ADP
inlawrev-2376	3	117	a	a	DET
inlawrev-2376	3	118	member	member	NOUN
inlawrev-2376	3	119	of	of	ADP
inlawrev-2376	3	120	the	the	DET
inlawrev-2376	3	121	organization	organization	NOUN
inlawrev-2376	3	122	to	to	ADP
inlawrev-2376	3	123	the	the	DET
inlawrev-2376	3	124	extent	extent	NOUN
inlawrev-2376	3	125	that	that	SCONJ
inlawrev-2376	3	126	the	the	DET
inlawrev-2376	3	127	assets	asset	NOUN
inlawrev-2376	3	128	of	of	ADP
inlawrev-2376	3	129	such	such	ADJ
inlawrev-2376	3	130	organization	organization	NOUN
inlawrev-2376	3	131	are	be	AUX
inlawrev-2376	3	132	insufficient	insufficient	ADJ
inlawrev-2376	3	133	to	to	PART
inlawrev-2376	3	134	satisfy	satisfy	VERB
inlawrev-2376	3	135	the	the	DET
inlawrev-2376	3	136	creditor	creditor	NOUN
inlawrev-2376	3	137	's	's	PART
inlawrev-2376	3	138	claim	claim	NOUN
inlawrev-2376	3	139	.	.	PUNCT
inlawrev-2376	4	1	"^	"^	VERB
inlawrev-2376	4	2	the	the	DET
inlawrev-2376	4	3	liability	liability	NOUN
inlawrev-2376	4	4	of	of	ADP
inlawrev-2376	4	5	a	a	DET
inlawrev-2376	4	6	general	general	ADJ
inlawrev-2376	4	7	partner	partner	NOUN
inlawrev-2376	4	8	in	in	ADP
inlawrev-2376	4	9	a	a	DET
inlawrev-2376	4	10	limited	limited	ADJ
inlawrev-2376	4	11	partnership	partnership	NOUN
inlawrev-2376	4	12	depends	depend	VERB
inlawrev-2376	4	13	on	on	ADP
inlawrev-2376	4	14	the	the	DET
inlawrev-2376	4	15	amount	amount	NOUN
inlawrev-2376	4	16	of	of	ADP
inlawrev-2376	4	17	assets	asset	NOUN
inlawrev-2376	4	18	subject	subject	ADJ
inlawrev-2376	4	19	to	to	ADP
inlawrev-2376	4	20	creditor	creditor	NOUN
inlawrev-2376	4	21	claims	claim	NOUN
inlawrev-2376	4	22	and	and	CCONJ
inlawrev-2376	4	23	the	the	DET
inlawrev-2376	4	24	extent	extent	NOUN
inlawrev-2376	4	25	of	of	ADP
inlawrev-2376	4	26	the	the	DET
inlawrev-2376	4	27	general	general	ADJ
inlawrev-2376	4	28	partner	partner	NOUN
inlawrev-2376	4	29	's	's	PART
inlawrev-2376	4	30	independence	independence	NOUN
inlawrev-2376	4	31	from	from	ADP
inlawrev-2376	4	32	control	control	NOUN
inlawrev-2376	4	33	by	by	ADP
inlawrev-2376	4	34	the	the	DET
inlawrev-2376	4	35	limited	limited	ADJ
inlawrev-2376	4	36	partners	partner	NOUN
inlawrev-2376	4	37	.	.	PUNCT
inlawrev-2376	5	1	formation	formation	NOUN
inlawrev-2376	5	2	of	of	ADP
inlawrev-2376	5	3	an	an	DET
inlawrev-2376	5	4	organization	organization	NOUN
inlawrev-2376	5	5	as	as	ADP
inlawrev-2376	5	6	a	a	DET
inlawrev-2376	5	7	limited	limited	ADJ
inlawrev-2376	5	8	partner*assistant	partner*assistant	NOUN
inlawrev-2376	5	9	professor	professor	NOUN
inlawrev-2376	5	10	of	of	ADP
inlawrev-2376	5	11	law	law	NOUN
inlawrev-2376	5	12	,	,	PUNCT
inlawrev-2376	5	13	marquette	marquette	PROPN
inlawrev-2376	5	14	university	university	PROPN
inlawrev-2376	5	15	law	law	NOUN
inlawrev-2376	5	16	school	school	NOUN
inlawrev-2376	5	17	.	.	PUNCT
inlawrev-2376	6	1	j.d	j.d	PROPN
inlawrev-2376	6	2	.	.	PROPN
inlawrev-2376	6	3	,	,	PUNCT
inlawrev-2376	6	4	case	case	NOUN
inlawrev-2376	6	5	western	western	PROPN
inlawrev-2376	6	6	reserve	reserve	PROPN
inlawrev-2376	6	7	school	school	NOUN
inlawrev-2376	6	8	of	of	ADP
inlawrev-2376	6	9	law	law	NOUN
inlawrev-2376	6	10	,	,	PUNCT
inlawrev-2376	6	11	1971	1971	NUM
inlawrev-2376	6	12	.	.	PUNCT
inlawrev-2376	7	1	'	'	PUNCT
inlawrev-2376	7	2	lr.c	lr.c	NOUN
inlawrev-2376	7	3	.	.	PUNCT
inlawrev-2376	8	1	§	§	PROPN
inlawrev-2376	8	2	7701	7701	NUM
inlawrev-2376	8	3	;	;	PUNCT
inlawrev-2376	8	4	treas	treas	PROPN
inlawrev-2376	8	5	.	.	PUNCT
inlawrev-2376	9	1	reg	reg	PROPN
inlawrev-2376	9	2	.	.	PUNCT
inlawrev-2376	10	1	§	§	PROPN
inlawrev-2376	10	2	301.7701(b	301.7701(b	PROPN
inlawrev-2376	10	3	)	)	PUNCT
inlawrev-2376	10	4	,	,	PUNCT
inlawrev-2376	11	1	t.d	t.d	PROPN
inlawrev-2376	11	2	.	.	PROPN
inlawrev-2376	11	3	6503	6503	NUM
inlawrev-2376	11	4	,	,	PUNCT
inlawrev-2376	11	5	1960	1960	NUM
inlawrev-2376	11	6	-	-	SYM
inlawrev-2376	11	7	2	2	NUM
inlawrev-2376	11	8	c.b	c.b	PROPN
inlawrev-2376	11	9	.	.	PROPN
inlawrev-2376	11	10	412	412	NUM
inlawrev-2376	11	11	.	.	PUNCT
inlawrev-2376	12	1	'	'	PUNCT
inlawrev-2376	12	2	i	i	PRON
inlawrev-2376	12	3	d.	d.	PROPN
inlawrev-2376	12	4	§	§	PROPN
inlawrev-2376	12	5	301.7701	301.7701	PROPN
inlawrev-2376	12	6	-	-	SYM
inlawrev-2376	12	7	2(a)(2	2(a)(2	NUM
inlawrev-2376	12	8	)	)	PUNCT
inlawrev-2376	12	9	.	.	PUNCT
inlawrev-2376	13	1	'	'	PUNCT
inlawrev-2376	13	2	i	i	PRON
inlawrev-2376	13	3	d.	d.	PROPN
inlawrev-2376	13	4	§	§	PROPN
inlawrev-2376	13	5	301.7701	301.7701	PROPN
inlawrev-2376	13	6	-	-	SYM
inlawrev-2376	13	7	2(a)(3	2(a)(3	NUM
inlawrev-2376	13	8	)	)	PUNCT
inlawrev-2376	13	9	.	.	PUNCT
inlawrev-2376	14	1	*	*	PUNCT
inlawrev-2376	14	2	see	see	VERB
inlawrev-2376	14	3	zuckman	zuckman	NOUN
inlawrev-2376	14	4	v.	v.	CCONJ
inlawrev-2376	14	5	united	united	PROPN
inlawrev-2376	14	6	states	states	PROPN
inlawrev-2376	14	7	,	,	PUNCT
inlawrev-2376	14	8	524	524	NUM
inlawrev-2376	14	9	f.2d	f.2d	NOUN
inlawrev-2376	14	10	729	729	NUM
inlawrev-2376	14	11	(	(	PUNCT
inlawrev-2376	14	12	ct	ct	PROPN
inlawrev-2376	14	13	.	.	PROPN
inlawrev-2376	14	14	ci	ci	PROPN
inlawrev-2376	14	15	.	.	PROPN
inlawrev-2376	14	16	1975	1975	NUM
inlawrev-2376	14	17	)	)	PUNCT
inlawrev-2376	14	18	;	;	PUNCT
inlawrev-2376	14	19	larson	larson	PROPN
inlawrev-2376	14	20	v.	v.	PROPN
inlawrev-2376	14	21	commissioner	commissioner	PROPN
inlawrev-2376	14	22	,	,	PUNCT
inlawrev-2376	14	23	66	66	NUM
inlawrev-2376	14	24	t.c	t.c	PROPN
inlawrev-2376	14	25	.	.	PROPN
inlawrev-2376	14	26	159	159	NUM
inlawrev-2376	14	27	(	(	PUNCT
inlawrev-2376	14	28	1976	1976	NUM
inlawrev-2376	14	29	)	)	PUNCT
inlawrev-2376	14	30	;	;	PUNCT
inlawrev-2376	14	31	glensder	glensder	VERB
inlawrev-2376	14	32	textile	textile	PROPN
inlawrev-2376	14	33	co.	co.	PROPN
inlawrev-2376	14	34	v.	v.	PROPN
inlawrev-2376	14	35	commissioner	commissioner	PROPN
inlawrev-2376	14	36	,	,	PUNCT
inlawrev-2376	14	37	46	46	NUM
inlawrev-2376	14	38	b.t.a	b.t.a	NOUN
inlawrev-2376	14	39	.	.	NOUN
inlawrev-2376	14	40	176	176	NUM
inlawrev-2376	14	41	(	(	PUNCT
inlawrev-2376	14	42	1942	1942	NUM
inlawrev-2376	14	43	)	)	PUNCT
inlawrev-2376	14	44	.	.	PUNCT
inlawrev-2376	15	1	^see	^see	NUM
inlawrev-2376	15	2	zuckman	zuckman	PROPN
inlawrev-2376	15	3	v.	v.	PROPN
inlawrev-2376	15	4	united	united	PROPN
inlawrev-2376	15	5	states	states	PROPN
inlawrev-2376	15	6	,	,	PUNCT
inlawrev-2376	15	7	524	524	NUM
inlawrev-2376	15	8	f.2d	f.2d	NOUN
inlawrev-2376	15	9	729	729	NUM
inlawrev-2376	15	10	(	(	PUNCT
inlawrev-2376	15	11	ct	ct	PROPN
inlawrev-2376	15	12	.	.	PROPN
inlawrev-2376	15	13	ci	ci	PROPN
inlawrev-2376	15	14	.	.	PROPN
inlawrev-2376	15	15	1975	1975	NUM
inlawrev-2376	15	16	)	)	PUNCT
inlawrev-2376	15	17	;	;	PUNCT
inlawrev-2376	16	1	larson	larson	PROPN
inlawrev-2376	16	2	v.	v.	PROPN
inlawrev-2376	16	3	commissioner	commissioner	PROPN
inlawrev-2376	16	4	,	,	PUNCT
inlawrev-2376	16	5	66	66	NUM
inlawrev-2376	16	6	t.c	t.c	PROPN
inlawrev-2376	16	7	.	.	PROPN
inlawrev-2376	16	8	159	159	NUM
inlawrev-2376	16	9	(	(	PUNCT
inlawrev-2376	16	10	1976	1976	NUM
inlawrev-2376	16	11	)	)	PUNCT
inlawrev-2376	16	12	;	;	PUNCT
inlawrev-2376	16	13	glensder	glensder	VERB
inlawrev-2376	16	14	textile	textile	PROPN
inlawrev-2376	16	15	co.	co.	PROPN
inlawrev-2376	16	16	v.	v.	PROPN
inlawrev-2376	16	17	commissioner	commissioner	PROPN
inlawrev-2376	16	18	,	,	PUNCT
inlawrev-2376	16	19	46	46	NUM
inlawrev-2376	16	20	b.t.a	b.t.a	NOUN
inlawrev-2376	16	21	.	.	NOUN
inlawrev-2376	16	22	176	176	NUM
inlawrev-2376	16	23	(	(	PUNCT
inlawrev-2376	16	24	1942	1942	NUM
inlawrev-2376	16	25	)	)	PUNCT
inlawrev-2376	16	26	.	.	PUNCT
inlawrev-2376	17	1	'	'	PUNCT
inlawrev-2376	17	2	treas	treas	X
inlawrev-2376	17	3	.	.	PUNCT
inlawrev-2376	18	1	reg	reg	PROPN
inlawrev-2376	18	2	.	.	PUNCT
inlawrev-2376	19	1	§	§	PROPN
inlawrev-2376	19	2	301.7701	301.7701	NUM
inlawrev-2376	19	3	-	-	SYM
inlawrev-2376	19	4	2(d)(l	2(d)(l	NUM
inlawrev-2376	19	5	)	)	PUNCT
inlawrev-2376	19	6	,	,	PUNCT
inlawrev-2376	19	7	t.d	t.d	PROPN
inlawrev-2376	19	8	.	.	PROPN
inlawrev-2376	19	9	6503	6503	NUM
inlawrev-2376	19	10	,	,	PUNCT
inlawrev-2376	19	11	1960	1960	NUM
inlawrev-2376	19	12	-	-	SYM
inlawrev-2376	19	13	2	2	NUM
inlawrev-2376	19	14	c.b	c.b	PROPN
inlawrev-2376	19	15	.	.	PROPN
inlawrev-2376	19	16	412	412	NUM
inlawrev-2376	19	17	.	.	PUNCT
inlawrev-2376	20	1	i	i	PRON
inlawrev-2376	20	2	d.	d.	PROPN
inlawrev-2376	20	3	503	503	NUM
inlawrev-2376	20	4	504	504	NUM
inlawrev-2376	20	5	indiana	indiana	PROPN
inlawrev-2376	20	6	law	law	NOUN
inlawrev-2376	20	7	review	review	NOUN
inlawrev-2376	21	1	[	[	X
inlawrev-2376	21	2	vol	vol	NOUN
inlawrev-2376	21	3	.	.	PUNCT
inlawrev-2376	22	1	13:503	13:503	NUM
inlawrev-2376	22	2	ship	ship	NOUN
inlawrev-2376	22	3	®	®	NOUN
inlawrev-2376	22	4	contemplates	contemplate	VERB
inlawrev-2376	22	5	that	that	SCONJ
inlawrev-2376	22	6	the	the	DET
inlawrev-2376	22	7	general	general	ADJ
inlawrev-2376	22	8	partner	partner	NOUN
inlawrev-2376	22	9	will	will	AUX
inlawrev-2376	22	10	have	have	VERB
inlawrev-2376	22	11	personal	personal	ADJ
inlawrev-2376	22	12	liability.^	liability.^	CCONJ
inlawrev-2376	22	13	a	a	DET
inlawrev-2376	22	14	corporation	corporation	NOUN
inlawrev-2376	22	15	possessing	possess	VERB
inlawrev-2376	22	16	limited	limited	ADJ
inlawrev-2376	22	17	liability	liability	NOUN
inlawrev-2376	22	18	may	may	AUX
inlawrev-2376	22	19	be	be	AUX
inlawrev-2376	22	20	a	a	DET
inlawrev-2376	22	21	general	general	ADJ
inlawrev-2376	22	22	partner	partner	NOUN
inlawrev-2376	22	23	of	of	ADP
inlawrev-2376	22	24	a	a	DET
inlawrev-2376	22	25	limited	limited	ADJ
inlawrev-2376	22	26	partnership.^	partnership.^	NOUN
inlawrev-2376	22	27	"	"	PUNCT
inlawrev-2376	22	28	the	the	DET
inlawrev-2376	22	29	corporation	corporation	NOUN
inlawrev-2376	22	30	's	's	PART
inlawrev-2376	22	31	personal	personal	ADJ
inlawrev-2376	22	32	liability	liability	NOUN
inlawrev-2376	22	33	as	as	ADP
inlawrev-2376	22	34	a	a	DET
inlawrev-2376	22	35	general	general	ADJ
inlawrev-2376	22	36	partner	partner	NOUN
inlawrev-2376	22	37	may	may	AUX
inlawrev-2376	22	38	depend	depend	VERB
inlawrev-2376	22	39	on	on	ADP
inlawrev-2376	22	40	whether	whether	SCONJ
inlawrev-2376	22	41	the	the	DET
inlawrev-2376	22	42	corporation	corporation	NOUN
inlawrev-2376	22	43	has	have	AUX
inlawrev-2376	22	44	substantial	substantial	ADJ
inlawrev-2376	22	45	assets	asset	NOUN
inlawrev-2376	22	46	which	which	PRON
inlawrev-2376	22	47	partnership	partnership	NOUN
inlawrev-2376	22	48	creditors	creditor	NOUN
inlawrev-2376	22	49	can	can	AUX
inlawrev-2376	22	50	reach	reach	VERB
inlawrev-2376	22	51	.	.	PUNCT
inlawrev-2376	22	52	"	"	PUNCT
inlawrev-2376	23	1	the	the	DET
inlawrev-2376	23	2	corporation	corporation	NOUN
inlawrev-2376	23	3	's	's	PART
inlawrev-2376	23	4	contribution	contribution	NOUN
inlawrev-2376	23	5	of	of	ADP
inlawrev-2376	23	6	services	service	NOUN
inlawrev-2376	23	7	instead	instead	ADV
inlawrev-2376	23	8	of	of	ADP
inlawrev-2376	23	9	cash	cash	NOUN
inlawrev-2376	23	10	or	or	CCONJ
inlawrev-2376	23	11	property	property	NOUN
inlawrev-2376	23	12	to	to	ADP
inlawrev-2376	23	13	the	the	DET
inlawrev-2376	23	14	limited	limited	ADJ
inlawrev-2376	23	15	partnership	partnership	NOUN
inlawrev-2376	23	16	will	will	AUX
inlawrev-2376	23	17	not	not	PART
inlawrev-2376	23	18	excuse	excuse	VERB
inlawrev-2376	23	19	the	the	DET
inlawrev-2376	23	20	corporation	corporation	NOUN
inlawrev-2376	23	21	from	from	ADP
inlawrev-2376	23	22	personal	personal	ADJ
inlawrev-2376	23	23	liability	liability	NOUN
inlawrev-2376	23	24	,	,	PUNCT
inlawrev-2376	23	25	provided	provide	VERB
inlawrev-2376	23	26	the	the	DET
inlawrev-2376	23	27	corporation	corporation	NOUN
inlawrev-2376	23	28	has	have	AUX
inlawrev-2376	23	29	substantial	substantial	ADJ
inlawrev-2376	23	30	assets	asset	NOUN
inlawrev-2376	23	31	.	.	PUNCT
inlawrev-2376	23	32	^^	^^	PUNCT
inlawrev-2376	23	33	even	even	ADV
inlawrev-2376	23	34	if	if	SCONJ
inlawrev-2376	23	35	the	the	DET
inlawrev-2376	23	36	corporate	corporate	ADJ
inlawrev-2376	23	37	general	general	ADJ
inlawrev-2376	23	38	partner	partner	NOUN
inlawrev-2376	23	39	does	do	AUX
inlawrev-2376	23	40	not	not	PART
inlawrev-2376	23	41	have	have	VERB
inlawrev-2376	23	42	substantial	substantial	ADJ
inlawrev-2376	23	43	assets	asset	NOUN
inlawrev-2376	23	44	subject	subject	ADJ
inlawrev-2376	23	45	to	to	ADP
inlawrev-2376	23	46	the	the	DET
inlawrev-2376	23	47	creditors	creditor	NOUN
inlawrev-2376	23	48	'	'	PART
inlawrev-2376	23	49	claims	claim	NOUN
inlawrev-2376	23	50	,	,	PUNCT
inlawrev-2376	23	51	the	the	DET
inlawrev-2376	23	52	corporation	corporation	NOUN
inlawrev-2376	23	53	still	still	ADV
inlawrev-2376	23	54	may	may	AUX
inlawrev-2376	23	55	have	have	VERB
inlawrev-2376	23	56	personal	personal	ADJ
inlawrev-2376	23	57	liability	liability	NOUN
inlawrev-2376	23	58	when	when	SCONJ
inlawrev-2376	23	59	it	it	PRON
inlawrev-2376	23	60	"	"	PUNCT
inlawrev-2376	23	61	is	be	AUX
inlawrev-2376	23	62	not	not	PART
inlawrev-2376	23	63	merely	merely	ADV
inlawrev-2376	23	64	a	a	DET
inlawrev-2376	23	65	'	'	PUNCT
inlawrev-2376	23	66	dummy	dummy	NOUN
inlawrev-2376	23	67	'	'	PUNCT
inlawrev-2376	23	68	acting	acting	NOUN
inlawrev-2376	23	69	as	as	ADP
inlawrev-2376	23	70	the	the	DET
inlawrev-2376	23	71	agent	agent	NOUN
inlawrev-2376	23	72	of	of	ADP
inlawrev-2376	23	73	the	the	DET
inlawrev-2376	23	74	limited	limited	ADJ
inlawrev-2376	23	75	partners	partner	NOUN
inlawrev-2376	23	76	.	.	PUNCT
inlawrev-2376	24	1	"^^	"^^	VERB
inlawrev-2376	24	2	the	the	DET
inlawrev-2376	24	3	synthesis	synthesis	NOUN
inlawrev-2376	24	4	of	of	ADP
inlawrev-2376	24	5	the	the	DET
inlawrev-2376	24	6	above	above	ADJ
inlawrev-2376	24	7	propositions	proposition	NOUN
inlawrev-2376	24	8	provides	provide	VERB
inlawrev-2376	24	9	the	the	DET
inlawrev-2376	24	10	following	follow	VERB
inlawrev-2376	24	11	rule	rule	NOUN
inlawrev-2376	24	12	:	:	PUNCT
inlawrev-2376	24	13	if	if	SCONJ
inlawrev-2376	24	14	an	an	DET
inlawrev-2376	24	15	organization	organization	NOUN
inlawrev-2376	24	16	is	be	AUX
inlawrev-2376	24	17	created	create	VERB
inlawrev-2376	24	18	as	as	ADP
inlawrev-2376	24	19	a	a	DET
inlawrev-2376	24	20	limited	limited	ADJ
inlawrev-2376	24	21	partnership	partnership	NOUN
inlawrev-2376	24	22	,	,	PUNCT
inlawrev-2376	24	23	a	a	DET
inlawrev-2376	24	24	general	general	ADJ
inlawrev-2376	24	25	partner	partner	NOUN
inlawrev-2376	24	26	is	be	AUX
inlawrev-2376	24	27	not	not	PART
inlawrev-2376	24	28	personally	personally	ADV
inlawrev-2376	24	29	liable	liable	ADJ
inlawrev-2376	24	30	when	when	SCONJ
inlawrev-2376	24	31	it	it	PRON
inlawrev-2376	24	32	does	do	AUX
inlawrev-2376	24	33	not	not	PART
inlawrev-2376	24	34	have	have	VERB
inlawrev-2376	24	35	substantial	substantial	ADJ
inlawrev-2376	24	36	assets	asset	NOUN
inlawrev-2376	24	37	that	that	PRON
inlawrev-2376	24	38	can	can	AUX
inlawrev-2376	24	39	be	be	AUX
inlawrev-2376	24	40	reached	reach	VERB
inlawrev-2376	24	41	by	by	ADP
inlawrev-2376	24	42	the	the	DET
inlawrev-2376	24	43	creditors	creditor	NOUN
inlawrev-2376	24	44	and	and	CCONJ
inlawrev-2376	24	45	when	when	SCONJ
inlawrev-2376	24	46	it	it	PRON
inlawrev-2376	24	47	"	"	PUNCT
inlawrev-2376	24	48	is	be	AUX
inlawrev-2376	24	49	merely	merely	ADV
inlawrev-2376	24	50	a	a	DET
inlawrev-2376	24	51	'	'	PUNCT
inlawrev-2376	24	52	dummy	dummy	NOUN
inlawrev-2376	24	53	'	'	PUNCT
inlawrev-2376	24	54	acting	acting	NOUN
inlawrev-2376	24	55	as	as	ADP
inlawrev-2376	24	56	the	the	DET
inlawrev-2376	24	57	agent	agent	NOUN
inlawrev-2376	24	58	of	of	ADP
inlawrev-2376	24	59	the	the	DET
inlawrev-2376	24	60	limited	limited	ADJ
inlawrev-2376	24	61	partners	partner	NOUN
inlawrev-2376	24	62	.	.	PUNCT
inlawrev-2376	25	1	"^	"^	NOUN
inlawrev-2376	25	2	*	*	PUNCT
inlawrev-2376	25	3	in	in	ADP
inlawrev-2376	25	4	other	other	ADJ
inlawrev-2376	25	5	words	word	NOUN
inlawrev-2376	25	6	,	,	PUNCT
inlawrev-2376	25	7	an	an	DET
inlawrev-2376	25	8	organization	organization	NOUN
inlawrev-2376	25	9	has	have	VERB
inlawrev-2376	25	10	the	the	DET
inlawrev-2376	25	11	corporate	corporate	ADJ
inlawrev-2376	25	12	characteristic	characteristic	NOUN
inlawrev-2376	25	13	of	of	ADP
inlawrev-2376	25	14	limited	limited	ADJ
inlawrev-2376	25	15	liability	liability	NOUN
inlawrev-2376	25	16	whenever	whenever	SCONJ
inlawrev-2376	25	17	the	the	DET
inlawrev-2376	25	18	irs	irs	PROPN
inlawrev-2376	25	19	finds	find	VERB
inlawrev-2376	25	20	that	that	SCONJ
inlawrev-2376	25	21	the	the	DET
inlawrev-2376	25	22	organization	organization	NOUN
inlawrev-2376	25	23	is	be	AUX
inlawrev-2376	25	24	not	not	PART
inlawrev-2376	25	25	personally	personally	ADV
inlawrev-2376	25	26	liable	liable	ADJ
inlawrev-2376	25	27	because	because	SCONJ
inlawrev-2376	25	28	the	the	DET
inlawrev-2376	25	29	general	general	ADJ
inlawrev-2376	25	30	partner	partner	NOUN
inlawrev-2376	25	31	lacks	lack	VERB
inlawrev-2376	25	32	substantial	substantial	ADJ
inlawrev-2376	25	33	assets	asset	NOUN
inlawrev-2376	25	34	and	and	CCONJ
inlawrev-2376	25	35	acts	act	NOUN
inlawrev-2376	25	36	as	as	ADP
inlawrev-2376	25	37	a	a	DET
inlawrev-2376	25	38	dummy	dummy	NOUN
inlawrev-2376	25	39	for	for	ADP
inlawrev-2376	25	40	the	the	DET
inlawrev-2376	25	41	limited	limited	ADJ
inlawrev-2376	25	42	partner	partner	NOUN
inlawrev-2376	25	43	.	.	PUNCT
inlawrev-2376	26	1	both	both	CCONJ
inlawrev-2376	26	2	the	the	DET
inlawrev-2376	26	3	"	"	PUNCT
inlawrev-2376	26	4	substantial	substantial	ADJ
inlawrev-2376	26	5	assets	asset	NOUN
inlawrev-2376	26	6	"	"	PUNCT
inlawrev-2376	26	7	and	and	CCONJ
inlawrev-2376	26	8	"	"	PUNCT
inlawrev-2376	26	9	dummy	dummy	ADJ
inlawrev-2376	26	10	"	"	PUNCT
inlawrev-2376	26	11	determinations	determination	NOUN
inlawrev-2376	26	12	raise	raise	VERB
inlawrev-2376	26	13	serious	serious	ADJ
inlawrev-2376	26	14	problems	problem	NOUN
inlawrev-2376	26	15	of	of	ADP
inlawrev-2376	26	16	interpretation	interpretation	NOUN
inlawrev-2376	26	17	which	which	PRON
inlawrev-2376	26	18	this	this	DET
inlawrev-2376	26	19	article	article	NOUN
inlawrev-2376	26	20	resolves	resolve	VERB
inlawrev-2376	26	21	.	.	PUNCT
inlawrev-2376	27	1	ii	ii	X
inlawrev-2376	27	2	.	.	PUNCT
inlawrev-2376	28	1	"	"	PUNCT
inlawrev-2376	28	2	dummy	dummy	ADJ
inlawrev-2376	28	3	"	"	PUNCT
inlawrev-2376	28	4	concept	concept	NOUN
inlawrev-2376	28	5	as	as	SCONJ
inlawrev-2376	28	6	previously	previously	ADV
inlawrev-2376	28	7	stated	state	VERB
inlawrev-2376	28	8	,	,	PUNCT
inlawrev-2376	28	9	a	a	DET
inlawrev-2376	28	10	general	general	ADJ
inlawrev-2376	28	11	partner	partner	NOUN
inlawrev-2376	28	12	in	in	ADP
inlawrev-2376	28	13	a	a	DET
inlawrev-2376	28	14	limited	limited	ADJ
inlawrev-2376	28	15	partnership	partnership	NOUN
inlawrev-2376	28	16	that	that	PRON
inlawrev-2376	28	17	lacks	lack	VERB
inlawrev-2376	28	18	substantial	substantial	ADJ
inlawrev-2376	28	19	assets	asset	NOUN
inlawrev-2376	28	20	can	can	AUX
inlawrev-2376	28	21	still	still	ADV
inlawrev-2376	28	22	qualify	qualify	VERB
inlawrev-2376	28	23	as	as	ADP
inlawrev-2376	28	24	a	a	DET
inlawrev-2376	28	25	bona	bona	ADJ
inlawrev-2376	28	26	fide	fide	ADJ
inlawrev-2376	28	27	general	general	ADJ
inlawrev-2376	28	28	partner	partner	NOUN
inlawrev-2376	28	29	with	with	ADP
inlawrev-2376	28	30	personal	personal	ADJ
inlawrev-2376	28	31	liability	liability	NOUN
inlawrev-2376	28	32	,	,	PUNCT
inlawrev-2376	28	33	provided	provide	VERB
inlawrev-2376	28	34	the	the	DET
inlawrev-2376	28	35	general	general	ADJ
inlawrev-2376	28	36	partner	partner	NOUN
inlawrev-2376	28	37	is	be	AUX
inlawrev-2376	28	38	not	not	PART
inlawrev-2376	28	39	a	a	DET
inlawrev-2376	28	40	"	"	PUNCT
inlawrev-2376	28	41	dummy	dummy	NOUN
inlawrev-2376	28	42	"	"	PUNCT
inlawrev-2376	28	43	for	for	ADP
inlawrev-2376	28	44	the	the	DET
inlawrev-2376	28	45	limited	limited	ADJ
inlawrev-2376	28	46	partners	partner	NOUN
inlawrev-2376	28	47	.	.	PUNCT
inlawrev-2376	28	48	^^	^^	PUNCT
inlawrev-2376	28	49	defining	define	VERB
inlawrev-2376	28	50	a	a	DET
inlawrev-2376	28	51	dummy	dummy	NOUN
inlawrev-2376	28	52	,	,	PUNCT
inlawrev-2376	28	53	however	however	ADV
inlawrev-2376	28	54	,	,	PUNCT
inlawrev-2376	28	55	is	be	AUX
inlawrev-2376	28	56	a	a	DET
inlawrev-2376	28	57	highly	highly	ADV
inlawrev-2376	28	58	controversial	controversial	ADJ
inlawrev-2376	28	59	problem	problem	NOUN
inlawrev-2376	28	60	.	.	PUNCT
inlawrev-2376	29	1	in	in	ADP
inlawrev-2376	29	2	1977	1977	NUM
inlawrev-2376	29	3	,	,	PUNCT
inlawrev-2376	29	4	the	the	DET
inlawrev-2376	29	5	united	united	PROPN
inlawrev-2376	29	6	states	states	PROPN
inlawrev-2376	29	7	treasury	treasury	PROPN
inlawrev-2376	29	8	department	department	PROPN
inlawrev-2376	29	9	unsuccessfully	unsuccessfully	ADV
inlawrev-2376	29	10	attempted	attempt	VERB
inlawrev-2376	29	11	to	to	PART
inlawrev-2376	29	12	remove	remove	VERB
inlawrev-2376	29	13	the	the	DET
inlawrev-2376	29	14	concept	concept	NOUN
inlawrev-2376	29	15	from	from	ADP
inlawrev-2376	29	16	its	its	PRON
inlawrev-2376	29	17	regulations.^^	regulations.^^	NOUN
inlawrev-2376	29	18	the	the	DET
inlawrev-2376	29	19	treasury	treasury	PROPN
inlawrev-2376	29	20	department	department	NOUN
inlawrev-2376	29	21	's	's	PART
inlawrev-2376	29	22	failure	failure	NOUN
inlawrev-2376	29	23	means	mean	VERB
inlawrev-2376	29	24	that	that	SCONJ
inlawrev-2376	29	25	the	the	DET
inlawrev-2376	29	26	dummy	dummy	ADJ
inlawrev-2376	29	27	concept	concept	NOUN
inlawrev-2376	29	28	will	will	AUX
inlawrev-2376	29	29	remain	remain	VERB
inlawrev-2376	29	30	in	in	ADP
inlawrev-2376	29	31	the	the	DET
inlawrev-2376	29	32	tax	tax	NOUN
inlawrev-2376	29	33	regulations	regulation	NOUN
inlawrev-2376	29	34	for	for	ADP
inlawrev-2376	29	35	the	the	DET
inlawrev-2376	29	36	foreseeable	foreseeable	ADJ
inlawrev-2376	29	37	future	future	NOUN
inlawrev-2376	29	38	,	,	PUNCT
inlawrev-2376	29	39	thereby	thereby	ADV
inlawrev-2376	29	40	requiring	require	VERB
inlawrev-2376	29	41	the	the	DET
inlawrev-2376	29	42	adoption	adoption	NOUN
inlawrev-2376	29	43	of	of	ADP
inlawrev-2376	29	44	a	a	DET
inlawrev-2376	29	45	workable	workable	ADJ
inlawrev-2376	29	46	definition	definition	NOUN
inlawrev-2376	29	47	.	.	PUNCT
inlawrev-2376	30	1	the	the	DET
inlawrev-2376	30	2	dummy	dummy	ADJ
inlawrev-2376	30	3	concept	concept	NOUN
inlawrev-2376	30	4	was	be	AUX
inlawrev-2376	30	5	derived	derive	VERB
inlawrev-2376	30	6	from	from	ADP
inlawrev-2376	30	7	glensder	glensder	PROPN
inlawrev-2376	30	8	textile	textile	PROPN
inlawrev-2376	30	9	co.	co.	PROPN
inlawrev-2376	30	10	v.	v.	ADP
inlawrev-2376	30	11	*	*	PUNCT
inlawrev-2376	30	12	for	for	ADP
inlawrev-2376	30	13	a	a	DET
inlawrev-2376	30	14	discussion	discussion	NOUN
inlawrev-2376	30	15	of	of	ADP
inlawrev-2376	30	16	some	some	PRON
inlawrev-2376	30	17	of	of	ADP
inlawrev-2376	30	18	the	the	DET
inlawrev-2376	30	19	considerations	consideration	NOUN
inlawrev-2376	30	20	in	in	ADP
inlawrev-2376	30	21	forming	form	VERB
inlawrev-2376	30	22	a	a	DET
inlawrev-2376	30	23	limited	limited	ADJ
inlawrev-2376	30	24	partnership	partnership	NOUN
inlawrev-2376	30	25	,	,	PUNCT
inlawrev-2376	30	26	see	see	VERB
inlawrev-2376	30	27	j.	j.	PROPN
inlawrev-2376	30	28	crane	crane	PROPN
inlawrev-2376	30	29	&	&	CCONJ
inlawrev-2376	30	30	a.	a.	PROPN
inlawrev-2376	30	31	bromberg	bromberg	PROPN
inlawrev-2376	30	32	,	,	PUNCT
inlawrev-2376	30	33	law	law	NOUN
inlawrev-2376	30	34	of	of	ADP
inlawrev-2376	30	35	partnership	partnership	NOUN
inlawrev-2376	30	36	§	§	PROPN
inlawrev-2376	30	37	26	26	NUM
inlawrev-2376	30	38	,	,	PUNCT
inlawrev-2376	30	39	at	at	ADP
inlawrev-2376	30	40	143	143	NUM
inlawrev-2376	30	41	-	-	SYM
inlawrev-2376	30	42	46	46	NUM
inlawrev-2376	30	43	(	(	PUNCT
inlawrev-2376	30	44	1968	1968	NUM
inlawrev-2376	30	45	)	)	PUNCT
inlawrev-2376	30	46	.	.	PUNCT
inlawrev-2376	31	1	^see	^see	NUM
inlawrev-2376	31	2	uniform	uniform	PROPN
inlawrev-2376	31	3	limited	limited	PROPN
inlawrev-2376	31	4	partnership	partnership	PROPN
inlawrev-2376	31	5	act	act	PROPN
inlawrev-2376	31	6	§	§	PROPN
inlawrev-2376	31	7	§	§	PROPN
inlawrev-2376	31	8	1	1	NUM
inlawrev-2376	31	9	,	,	PUNCT
inlawrev-2376	31	10	9	9	NUM
inlawrev-2376	31	11	(	(	PUNCT
inlawrev-2376	31	12	1916	1916	NUM
inlawrev-2376	31	13	)	)	PUNCT
inlawrev-2376	31	14	.	.	PUNCT
inlawrev-2376	32	1	'	'	PUNCT
inlawrev-2376	32	2	"	"	PUNCT
inlawrev-2376	32	3	j.	j.	PROPN
inlawrev-2376	32	4	crane	crane	PROPN
inlawrev-2376	32	5	&	&	CCONJ
inlawrev-2376	32	6	a.	a.	PROPN
inlawrev-2376	32	7	bromberg	bromberg	PROPN
inlawrev-2376	32	8	,	,	PUNCT
inlawrev-2376	32	9	supra	supra	PROPN
inlawrev-2376	32	10	note	note	PROPN
inlawrev-2376	32	11	8	8	NUM
inlawrev-2376	32	12	,	,	PUNCT
inlawrev-2376	32	13	§	§	PROPN
inlawrev-2376	32	14	26	26	NUM
inlawrev-2376	32	15	,	,	PUNCT
inlawrev-2376	32	16	at	at	ADP
inlawrev-2376	32	17	146	146	NUM
inlawrev-2376	32	18	-	-	SYM
inlawrev-2376	32	19	47	47	NUM
inlawrev-2376	32	20	.	.	PUNCT
inlawrev-2376	33	1	•treas	•trea	NOUN
inlawrev-2376	33	2	.	.	PUNCT
inlawrev-2376	34	1	reg	reg	PROPN
inlawrev-2376	34	2	.	.	PUNCT
inlawrev-2376	35	1	§	§	PROPN
inlawrev-2376	35	2	301.7701	301.7701	NUM
inlawrev-2376	35	3	-	-	SYM
inlawrev-2376	35	4	2(d)(2	2(d)(2	NUM
inlawrev-2376	35	5	)	)	PUNCT
inlawrev-2376	35	6	,	,	PUNCT
inlawrev-2376	35	7	t.d	t.d	PROPN
inlawrev-2376	35	8	.	.	PROPN
inlawrev-2376	35	9	6503	6503	NUM
inlawrev-2376	35	10	,	,	PUNCT
inlawrev-2376	35	11	1960	1960	NUM
inlawrev-2376	35	12	-	-	SYM
inlawrev-2376	35	13	2	2	NUM
inlawrev-2376	35	14	c.b	c.b	PROPN
inlawrev-2376	35	15	.	.	PROPN
inlawrev-2376	35	16	412	412	NUM
inlawrev-2376	35	17	.	.	PUNCT
inlawrev-2376	35	18	''	''	PUNCT
inlawrev-2376	36	1	i	i	PRON
inlawrev-2376	36	2	d.	d.	PROPN
inlawrev-2376	36	3	''	''	PUNCT
inlawrev-2376	36	4	i	i	PROPN
inlawrev-2376	36	5	d.	d.	PROPN
inlawrev-2376	36	6	'	'	PROPN
inlawrev-2376	36	7	*	*	PROPN
inlawrev-2376	37	1	i	i	PROPN
inlawrev-2376	37	2	d.	d.	PROPN
inlawrev-2376	37	3	''	''	PUNCT
inlawrev-2376	38	1	i	i	PROPN
inlawrev-2376	38	2	d.	d.	PROPN
inlawrev-2376	38	3	'	'	PUNCT
inlawrev-2376	38	4	"	"	PUNCT
inlawrev-2376	38	5	42	42	NUM
inlawrev-2376	38	6	fed	feed	VERB
inlawrev-2376	38	7	.	.	PUNCT
inlawrev-2376	39	1	reg	reg	PROPN
inlawrev-2376	39	2	.	.	PUNCT
inlawrev-2376	40	1	1039	1039	NUM
inlawrev-2376	40	2	-	-	SYM
inlawrev-2376	40	3	44	44	NUM
inlawrev-2376	40	4	(	(	PUNCT
inlawrev-2376	40	5	1977	1977	NUM
inlawrev-2376	40	6	)	)	PUNCT
inlawrev-2376	40	7	(	(	PUNCT
inlawrev-2376	40	8	withdrawn	withdraw	VERB
inlawrev-2376	40	9	at	at	ADP
inlawrev-2376	40	10	42	42	NUM
inlawrev-2376	40	11	fed	feed	VERB
inlawrev-2376	40	12	.	.	PUNCT
inlawrev-2376	41	1	reg	reg	PROPN
inlawrev-2376	41	2	.	.	PROPN
inlawrev-2376	41	3	1489	1489	NUM
inlawrev-2376	41	4	(	(	PUNCT
inlawrev-2376	41	5	1977	1977	NUM
inlawrev-2376	41	6	)	)	PUNCT
inlawrev-2376	41	7	)	)	PUNCT
inlawrev-2376	41	8	.	.	PUNCT
inlawrev-2376	42	1	1980	1980	NUM
inlawrev-2376	42	2	]	]	PUNCT
inlawrev-2376	42	3	limited	limit	VERB
inlawrev-2376	42	4	partnerships	partnership	NOUN
inlawrev-2376	42	5	505	505	NUM
inlawrev-2376	42	6	commissioner.^	commissioner.^	NOUN
inlawrev-2376	42	7	''	''	PUNCT
inlawrev-2376	42	8	in	in	ADP
inlawrev-2376	42	9	glensder	glensder	NOUN
inlawrev-2376	42	10	,	,	PUNCT
inlawrev-2376	42	11	which	which	PRON
inlawrev-2376	42	12	arose	arise	VERB
inlawrev-2376	42	13	under	under	ADP
inlawrev-2376	42	14	an	an	DET
inlawrev-2376	42	15	earlier	early	ADJ
inlawrev-2376	42	16	version	version	NOUN
inlawrev-2376	42	17	of	of	ADP
inlawrev-2376	42	18	the	the	DET
inlawrev-2376	42	19	current	current	ADJ
inlawrev-2376	42	20	tax	tax	NOUN
inlawrev-2376	42	21	regulations	regulation	NOUN
inlawrev-2376	42	22	,	,	PUNCT
inlawrev-2376	42	23	the	the	DET
inlawrev-2376	42	24	board	board	NOUN
inlawrev-2376	42	25	of	of	ADP
inlawrev-2376	42	26	tax	tax	NOUN
inlawrev-2376	42	27	appeals	appeal	NOUN
inlawrev-2376	42	28	held	hold	VERB
inlawrev-2376	42	29	that	that	SCONJ
inlawrev-2376	42	30	for	for	ADP
inlawrev-2376	42	31	purposes	purpose	NOUN
inlawrev-2376	42	32	of	of	ADP
inlawrev-2376	42	33	taxation	taxation	NOUN
inlawrev-2376	42	34	the	the	DET
inlawrev-2376	42	35	organization	organization	NOUN
inlawrev-2376	42	36	in	in	ADP
inlawrev-2376	42	37	question	question	NOUN
inlawrev-2376	42	38	resembled	resemble	VERB
inlawrev-2376	42	39	an	an	DET
inlawrev-2376	42	40	ordinary	ordinary	ADJ
inlawrev-2376	42	41	partnership	partnership	NOUN
inlawrev-2376	42	42	rather	rather	ADV
inlawrev-2376	42	43	than	than	ADP
inlawrev-2376	42	44	a	a	DET
inlawrev-2376	42	45	corporation.^	corporation.^	NOUN
inlawrev-2376	42	46	®	®	NOUN
inlawrev-2376	42	47	the	the	DET
inlawrev-2376	42	48	board	board	NOUN
inlawrev-2376	42	49	in	in	ADP
inlawrev-2376	42	50	glensder	glensder	NOUN
inlawrev-2376	42	51	made	make	VERB
inlawrev-2376	42	52	the	the	DET
inlawrev-2376	42	53	following	follow	VERB
inlawrev-2376	42	54	observation	observation	NOUN
inlawrev-2376	42	55	about	about	ADP
inlawrev-2376	42	56	the	the	DET
inlawrev-2376	42	57	dummy	dummy	ADJ
inlawrev-2376	42	58	concept	concept	NOUN
inlawrev-2376	42	59	:	:	PUNCT
inlawrev-2376	42	60	even	even	ADV
inlawrev-2376	42	61	within	within	ADP
inlawrev-2376	42	62	the	the	DET
inlawrev-2376	42	63	form	form	NOUN
inlawrev-2376	42	64	of	of	ADP
inlawrev-2376	42	65	limited	limited	ADJ
inlawrev-2376	42	66	partnership	partnership	NOUN
inlawrev-2376	42	67	most	most	ADV
inlawrev-2376	42	68	generally	generally	ADV
inlawrev-2376	42	69	known	know	VERB
inlawrev-2376	42	70	,	,	PUNCT
inlawrev-2376	42	71	in	in	ADP
inlawrev-2376	42	72	which	which	PRON
inlawrev-2376	42	73	general	general	ADJ
inlawrev-2376	42	74	and	and	CCONJ
inlawrev-2376	42	75	limited	limited	ADJ
inlawrev-2376	42	76	partners	partner	NOUN
inlawrev-2376	42	77	are	be	AUX
inlawrev-2376	42	78	associated	associate	VERB
inlawrev-2376	42	79	together	together	ADV
inlawrev-2376	42	80	,	,	PUNCT
inlawrev-2376	42	81	we	we	PRON
inlawrev-2376	42	82	may	may	AUX
inlawrev-2376	42	83	still	still	ADV
inlawrev-2376	42	84	suppose	suppose	VERB
inlawrev-2376	42	85	situations	situation	NOUN
inlawrev-2376	42	86	where	where	SCONJ
inlawrev-2376	42	87	the	the	DET
inlawrev-2376	42	88	resemblance	resemblance	NOUN
inlawrev-2376	42	89	to	to	ADP
inlawrev-2376	42	90	corporate	corporate	ADJ
inlawrev-2376	42	91	form	form	NOUN
inlawrev-2376	42	92	would	would	AUX
inlawrev-2376	42	93	be	be	AUX
inlawrev-2376	42	94	so	so	ADV
inlawrev-2376	42	95	substantial	substantial	ADJ
inlawrev-2376	42	96	as	as	SCONJ
inlawrev-2376	42	97	to	to	PART
inlawrev-2376	42	98	justify	justify	VERB
inlawrev-2376	42	99	classification	classification	NOUN
inlawrev-2376	42	100	of	of	ADP
inlawrev-2376	42	101	the	the	DET
inlawrev-2376	42	102	limited	limited	ADJ
inlawrev-2376	42	103	partnerships	partnership	NOUN
inlawrev-2376	42	104	as	as	ADP
inlawrev-2376	42	105	corporations	corporation	NOUN
inlawrev-2376	42	106	.	.	PUNCT
inlawrev-2376	43	1	if	if	SCONJ
inlawrev-2376	43	2	,	,	PUNCT
inlawrev-2376	43	3	for	for	ADP
inlawrev-2376	43	4	instance	instance	NOUN
inlawrev-2376	43	5	,	,	PUNCT
inlawrev-2376	43	6	the	the	DET
inlawrev-2376	43	7	general	general	ADJ
inlawrev-2376	43	8	partners	partner	NOUN
inlawrev-2376	43	9	were	be	AUX
inlawrev-2376	43	10	not	not	PART
inlawrev-2376	43	11	men	man	NOUN
inlawrev-2376	43	12	with	with	ADP
inlawrev-2376	43	13	substantial	substantial	ADJ
inlawrev-2376	43	14	assets	asset	NOUN
inlawrev-2376	43	15	risked	risk	VERB
inlawrev-2376	43	16	in	in	ADP
inlawrev-2376	43	17	the	the	DET
inlawrev-2376	43	18	business	business	NOUN
inlawrev-2376	43	19	,	,	PUNCT
inlawrev-2376	43	20	but	but	CCONJ
inlawrev-2376	43	21	were	be	AUX
inlawrev-2376	43	22	mere	mere	ADJ
inlawrev-2376	43	23	dummies	dummy	NOUN
inlawrev-2376	43	24	without	without	ADP
inlawrev-2376	43	25	real	real	ADJ
inlawrev-2376	43	26	means	mean	NOUN
inlawrev-2376	43	27	acting	act	VERB
inlawrev-2376	43	28	as	as	ADP
inlawrev-2376	43	29	the	the	DET
inlawrev-2376	43	30	agents	agent	NOUN
inlawrev-2376	43	31	of	of	ADP
inlawrev-2376	43	32	the	the	DET
inlawrev-2376	43	33	limited	limited	ADJ
inlawrev-2376	43	34	partners	partner	NOUN
inlawrev-2376	43	35	,	,	PUNCT
inlawrev-2376	43	36	whose	whose	DET
inlawrev-2376	43	37	investments	investment	NOUN
inlawrev-2376	43	38	made	make	VERB
inlawrev-2376	43	39	possible	possible	ADJ
inlawrev-2376	43	40	the	the	DET
inlawrev-2376	43	41	business	business	NOUN
inlawrev-2376	43	42	,	,	PUNCT
inlawrev-2376	43	43	there	there	PRON
inlawrev-2376	43	44	would	would	AUX
inlawrev-2376	43	45	be	be	AUX
inlawrev-2376	43	46	something	something	PRON
inlawrev-2376	43	47	approaching	approach	VERB
inlawrev-2376	43	48	the	the	DET
inlawrev-2376	43	49	corporate	corporate	ADJ
inlawrev-2376	43	50	form	form	NOUN
inlawrev-2376	43	51	of	of	ADP
inlawrev-2376	43	52	stockholders	stockholder	NOUN
inlawrev-2376	43	53	and	and	CCONJ
inlawrev-2376	43	54	directors	director	NOUN
inlawrev-2376	43	55	.	.	PUNCT
inlawrev-2376	44	1	but	but	CCONJ
inlawrev-2376	44	2	,	,	PUNCT
inlawrev-2376	44	3	as	as	ADP
inlawrev-2376	44	4	a	a	DET
inlawrev-2376	44	5	practical	practical	ADJ
inlawrev-2376	44	6	matter	matter	NOUN
inlawrev-2376	44	7	,	,	PUNCT
inlawrev-2376	44	8	to	to	PART
inlawrev-2376	44	9	suppose	suppose	VERB
inlawrev-2376	44	10	such	such	DET
inlawrev-2376	44	11	a	a	DET
inlawrev-2376	44	12	situation	situation	NOUN
inlawrev-2376	44	13	we	we	PRON
inlawrev-2376	44	14	must	must	AUX
inlawrev-2376	44	15	also	also	ADV
inlawrev-2376	44	16	suppose	suppose	VERB
inlawrev-2376	44	17	that	that	SCONJ
inlawrev-2376	44	18	the	the	DET
inlawrev-2376	44	19	limited	limited	ADJ
inlawrev-2376	44	20	partners	partner	NOUN
inlawrev-2376	44	21	were	be	AUX
inlawrev-2376	44	22	,	,	PUNCT
inlawrev-2376	44	23	in	in	ADP
inlawrev-2376	44	24	reality	reality	NOUN
inlawrev-2376	44	25	,	,	PUNCT
inlawrev-2376	44	26	not	not	PART
inlawrev-2376	44	27	merely	merely	ADV
inlawrev-2376	44	28	silent	silent	ADJ
inlawrev-2376	44	29	partners	partner	NOUN
inlawrev-2376	44	30	without	without	ADP
inlawrev-2376	44	31	control	control	NOUN
inlawrev-2376	44	32	of	of	ADP
inlawrev-2376	44	33	affairs	affair	NOUN
inlawrev-2376	44	34	but	but	CCONJ
inlawrev-2376	44	35	were	be	AUX
inlawrev-2376	44	36	empowered	empower	VERB
inlawrev-2376	44	37	to	to	PART
inlawrev-2376	44	38	direct	direct	VERB
inlawrev-2376	44	39	the	the	DET
inlawrev-2376	44	40	business	business	NOUN
inlawrev-2376	44	41	actively	actively	ADV
inlawrev-2376	44	42	through	through	ADP
inlawrev-2376	44	43	the	the	DET
inlawrev-2376	44	44	general	general	ADJ
inlawrev-2376	44	45	partners	partner	NOUN
inlawrev-2376	44	46	.	.	PUNCT
inlawrev-2376	45	1	19	19	NUM
inlawrev-2376	45	2	the	the	DET
inlawrev-2376	45	3	language	language	NOUN
inlawrev-2376	45	4	from	from	ADP
inlawrev-2376	45	5	glensder	glensder	NOUN
inlawrev-2376	45	6	suggests	suggest	VERB
inlawrev-2376	45	7	that	that	SCONJ
inlawrev-2376	45	8	a	a	DET
inlawrev-2376	45	9	dummy	dummy	NOUN
inlawrev-2376	45	10	is	be	AUX
inlawrev-2376	45	11	a	a	DET
inlawrev-2376	45	12	partner	partner	NOUN
inlawrev-2376	45	13	without	without	ADP
inlawrev-2376	45	14	substantial	substantial	ADJ
inlawrev-2376	45	15	assets	asset	NOUN
inlawrev-2376	45	16	who	who	PRON
inlawrev-2376	45	17	acts	act	VERB
inlawrev-2376	45	18	as	as	ADP
inlawrev-2376	45	19	an	an	DET
inlawrev-2376	45	20	agent	agent	NOUN
inlawrev-2376	45	21	of	of	ADP
inlawrev-2376	45	22	the	the	DET
inlawrev-2376	45	23	limited	limited	ADJ
inlawrev-2376	45	24	partners.^	partners.^	NOUN
inlawrev-2376	45	25	°	°	ADP
inlawrev-2376	45	26	the	the	DET
inlawrev-2376	45	27	regulations	regulation	NOUN
inlawrev-2376	45	28	,	,	PUNCT
inlawrev-2376	45	29	however	however	ADV
inlawrev-2376	45	30	,	,	PUNCT
inlawrev-2376	45	31	adopted	adopt	VERB
inlawrev-2376	45	32	a	a	DET
inlawrev-2376	45	33	conjunctive	conjunctive	ADJ
inlawrev-2376	45	34	test	test	NOUN
inlawrev-2376	45	35	for	for	ADP
inlawrev-2376	45	36	limited	limited	ADJ
inlawrev-2376	45	37	liability	liability	NOUN
inlawrev-2376	45	38	of	of	ADP
inlawrev-2376	45	39	a	a	DET
inlawrev-2376	45	40	general	general	ADJ
inlawrev-2376	45	41	partner	partner	NOUN
inlawrev-2376	45	42	:	:	PUNCT
inlawrev-2376	45	43	the	the	DET
inlawrev-2376	45	44	general	general	ADJ
inlawrev-2376	45	45	partner	partner	NOUN
inlawrev-2376	45	46	does	do	AUX
inlawrev-2376	45	47	not	not	PART
inlawrev-2376	45	48	have	have	VERB
inlawrev-2376	45	49	personal	personal	ADJ
inlawrev-2376	45	50	liability	liability	NOUN
inlawrev-2376	45	51	when	when	SCONJ
inlawrev-2376	45	52	it	it	PRON
inlawrev-2376	45	53	lacks	lack	VERB
inlawrev-2376	45	54	substantial	substantial	ADJ
inlawrev-2376	45	55	assets	asset	NOUN
inlawrev-2376	45	56	and	and	CCONJ
inlawrev-2376	45	57	merely	merely	ADV
inlawrev-2376	45	58	acts	act	VERB
inlawrev-2376	45	59	as	as	ADP
inlawrev-2376	45	60	a	a	DET
inlawrev-2376	45	61	dummy	dummy	ADJ
inlawrev-2376	45	62	agent	agent	NOUN
inlawrev-2376	45	63	for	for	ADP
inlawrev-2376	45	64	the	the	DET
inlawrev-2376	45	65	limited	limited	ADJ
inlawrev-2376	45	66	partners.^^	partners.^^	NOUN
inlawrev-2376	45	67	the	the	DET
inlawrev-2376	45	68	irs	irs	PROPN
inlawrev-2376	45	69	,	,	PUNCT
inlawrev-2376	45	70	therefore	therefore	ADV
inlawrev-2376	45	71	,	,	PUNCT
inlawrev-2376	45	72	intended	intend	VERB
inlawrev-2376	45	73	the	the	DET
inlawrev-2376	45	74	"	"	PUNCT
inlawrev-2376	45	75	dummy	dummy	ADJ
inlawrev-2376	45	76	"	"	PUNCT
inlawrev-2376	45	77	concept	concept	NOUN
inlawrev-2376	45	78	to	to	PART
inlawrev-2376	45	79	mean	mean	VERB
inlawrev-2376	45	80	more	more	ADJ
inlawrev-2376	45	81	than	than	ADP
inlawrev-2376	45	82	a	a	DET
inlawrev-2376	45	83	partner	partner	NOUN
inlawrev-2376	45	84	lacking	lack	VERB
inlawrev-2376	45	85	any	any	DET
inlawrev-2376	45	86	substantial	substantial	ADJ
inlawrev-2376	45	87	assets	asset	NOUN
inlawrev-2376	45	88	.	.	PUNCT
inlawrev-2376	46	1	the	the	DET
inlawrev-2376	46	2	most	most	ADV
inlawrev-2376	46	3	important	important	ADJ
inlawrev-2376	46	4	development	development	NOUN
inlawrev-2376	46	5	in	in	ADP
inlawrev-2376	46	6	this	this	DET
inlawrev-2376	46	7	area	area	NOUN
inlawrev-2376	46	8	of	of	ADP
inlawrev-2376	46	9	the	the	DET
inlawrev-2376	46	10	law	law	NOUN
inlawrev-2376	46	11	since	since	SCONJ
inlawrev-2376	46	12	the	the	DET
inlawrev-2376	46	13	adoption	adoption	NOUN
inlawrev-2376	46	14	of	of	ADP
inlawrev-2376	46	15	the	the	DET
inlawrev-2376	46	16	current	current	ADJ
inlawrev-2376	46	17	regulations	regulation	NOUN
inlawrev-2376	46	18	is	be	AUX
inlawrev-2376	46	19	the	the	DET
inlawrev-2376	46	20	tax	tax	NOUN
inlawrev-2376	46	21	court	court	NOUN
inlawrev-2376	46	22	's	's	PART
inlawrev-2376	46	23	decision	decision	NOUN
inlawrev-2376	46	24	in	in	ADP
inlawrev-2376	46	25	larson	larson	PROPN
inlawrev-2376	46	26	v.	v.	PROPN
inlawrev-2376	46	27	commissioner.^^	commissioner.^^	PROPN
inlawrev-2376	46	28	in	in	ADP
inlawrev-2376	46	29	larson	larson	PROPN
inlawrev-2376	46	30	,	,	PUNCT
inlawrev-2376	46	31	the	the	DET
inlawrev-2376	46	32	tax	tax	NOUN
inlawrev-2376	46	33	court	court	NOUN
inlawrev-2376	46	34	decided	decide	VERB
inlawrev-2376	46	35	that	that	SCONJ
inlawrev-2376	46	36	the	the	DET
inlawrev-2376	46	37	organization	organization	NOUN
inlawrev-2376	46	38	under	under	ADP
inlawrev-2376	46	39	scrutiny	scrutiny	NOUN
inlawrev-2376	46	40	should	should	AUX
inlawrev-2376	46	41	be	be	AUX
inlawrev-2376	46	42	treated	treat	VERB
inlawrev-2376	46	43	for	for	ADP
inlawrev-2376	46	44	tax	tax	NOUN
inlawrev-2376	46	45	purposes	purpose	NOUN
inlawrev-2376	46	46	as	as	ADP
inlawrev-2376	46	47	a	a	DET
inlawrev-2376	46	48	limited	limited	ADJ
inlawrev-2376	46	49	partnership.^^	partnership.^^	NOUN
inlawrev-2376	46	50	more	more	ADV
inlawrev-2376	46	51	important	important	ADJ
inlawrev-2376	46	52	,	,	PUNCT
inlawrev-2376	46	53	the	the	DET
inlawrev-2376	46	54	tax	tax	NOUN
inlawrev-2376	46	55	court	court	NOUN
inlawrev-2376	46	56	provided	provide	VERB
inlawrev-2376	46	57	three	three	NUM
inlawrev-2376	46	58	standards	standard	NOUN
inlawrev-2376	46	59	for	for	ADP
inlawrev-2376	46	60	determining	determine	VERB
inlawrev-2376	46	61	whether	whether	SCONJ
inlawrev-2376	46	62	the	the	DET
inlawrev-2376	46	63	general	general	ADJ
inlawrev-2376	46	64	partner	partner	NOUN
inlawrev-2376	46	65	is	be	AUX
inlawrev-2376	46	66	a	a	DET
inlawrev-2376	46	67	dummy	dummy	NOUN
inlawrev-2376	46	68	.	.	PUNCT
inlawrev-2376	47	1	first	first	ADV
inlawrev-2376	47	2	,	,	PUNCT
inlawrev-2376	47	3	the	the	DET
inlawrev-2376	47	4	court	court	NOUN
inlawrev-2376	47	5	suggested	suggest	VERB
inlawrev-2376	47	6	that	that	SCONJ
inlawrev-2376	47	7	a	a	DET
inlawrev-2376	47	8	general	general	ADJ
inlawrev-2376	47	9	partner	partner	NOUN
inlawrev-2376	47	10	which	which	PRON
inlawrev-2376	47	11	is	be	AUX
inlawrev-2376	47	12	"	"	PUNCT
inlawrev-2376	47	13	totally	totally	ADV
inlawrev-2376	47	14	"	"	PUNCT
inlawrev-2376	47	15	46	46	NUM
inlawrev-2376	47	16	b.t.a	b.t.a	NOUN
inlawrev-2376	47	17	.	.	NOUN
inlawrev-2376	47	18	176	176	NUM
inlawrev-2376	47	19	(	(	PUNCT
inlawrev-2376	47	20	1942	1942	NUM
inlawrev-2376	47	21	)	)	PUNCT
inlawrev-2376	47	22	.	.	PUNCT
inlawrev-2376	48	1	''	''	PUNCT
inlawrev-2376	48	2	i	i	PRON
inlawrev-2376	48	3	d.	d.	PROPN
inlawrev-2376	48	4	at	at	ADP
inlawrev-2376	48	5	187	187	NUM
inlawrev-2376	48	6	.	.	PUNCT
inlawrev-2376	48	7	''	''	PUNCT
inlawrev-2376	49	1	i	i	PRON
inlawrev-2376	49	2	d.	d.	PROPN
inlawrev-2376	49	3	at	at	ADP
inlawrev-2376	49	4	183	183	NUM
inlawrev-2376	49	5	.	.	PUNCT
inlawrev-2376	49	6	'	'	PUNCT
inlawrev-2376	49	7	°	°	NOUN
inlawrev-2376	49	8	see	see	VERB
inlawrev-2376	49	9	also	also	ADV
inlawrev-2376	49	10	66	66	NUM
inlawrev-2376	49	11	t.c	t.c	PROPN
inlawrev-2376	49	12	.	.	PUNCT
inlawrev-2376	50	1	at	at	ADP
inlawrev-2376	50	2	180	180	NUM
inlawrev-2376	50	3	-	-	SYM
inlawrev-2376	50	4	81	81	NUM
inlawrev-2376	50	5	.	.	PUNCT
inlawrev-2376	50	6	^'treas	^'treas	PROPN
inlawrev-2376	50	7	.	.	PUNCT
inlawrev-2376	51	1	reg	reg	NOUN
inlawrev-2376	51	2	.	.	PUNCT
inlawrev-2376	52	1	§	§	PROPN
inlawrev-2376	52	2	301.7701	301.7701	NUM
inlawrev-2376	52	3	-	-	SYM
inlawrev-2376	52	4	2(d)(2	2(d)(2	NUM
inlawrev-2376	52	5	)	)	PUNCT
inlawrev-2376	52	6	,	,	PUNCT
inlawrev-2376	52	7	t.d	t.d	PROPN
inlawrev-2376	52	8	.	.	PROPN
inlawrev-2376	52	9	6503	6503	NUM
inlawrev-2376	52	10	,	,	PUNCT
inlawrev-2376	52	11	1960	1960	NUM
inlawrev-2376	52	12	-	-	SYM
inlawrev-2376	52	13	2	2	NUM
inlawrev-2376	52	14	c.b	c.b	PROPN
inlawrev-2376	52	15	.	.	PROPN
inlawrev-2376	52	16	412	412	NUM
inlawrev-2376	52	17	.	.	PUNCT
inlawrev-2376	53	1	=	=	PUNCT
inlawrev-2376	53	2	=	=	ADJ
inlawrev-2376	53	3	^66	^66	ADJ
inlawrev-2376	53	4	t.c	t.c	PROPN
inlawrev-2376	53	5	.	.	PROPN
inlawrev-2376	53	6	159	159	NUM
inlawrev-2376	53	7	(	(	PUNCT
inlawrev-2376	53	8	1976	1976	NUM
inlawrev-2376	53	9	)	)	PUNCT
inlawrev-2376	53	10	.	.	PUNCT
inlawrev-2376	54	1	"	"	PUNCT
inlawrev-2376	54	2	/d	/d	PUNCT
inlawrev-2376	54	3	.	.	PUNCT
inlawrev-2376	55	1	at	at	ADP
inlawrev-2376	55	2	185	185	NUM
inlawrev-2376	55	3	.	.	PUNCT
inlawrev-2376	56	1	506	506	NUM
inlawrev-2376	56	2	indiana	indiana	NOUN
inlawrev-2376	56	3	law	law	PROPN
inlawrev-2376	56	4	review	review	NOUN
inlawrev-2376	56	5	[	[	X
inlawrev-2376	56	6	vol	vol	NOUN
inlawrev-2376	56	7	.	.	PUNCT
inlawrev-2376	56	8	13:503	13:503	NUM
inlawrev-2376	56	9	under	under	ADP
inlawrev-2376	56	10	the	the	DET
inlawrev-2376	56	11	control	control	NOUN
inlawrev-2376	56	12	"	"	PUNCT
inlawrev-2376	56	13	of	of	ADP
inlawrev-2376	56	14	the	the	DET
inlawrev-2376	56	15	limited	limited	ADJ
inlawrev-2376	56	16	partners	partner	NOUN
inlawrev-2376	56	17	may	may	AUX
inlawrev-2376	56	18	be	be	AUX
inlawrev-2376	56	19	a	a	DET
inlawrev-2376	56	20	dummy.^^	dummy.^^	NOUN
inlawrev-2376	56	21	second	second	ADJ
inlawrev-2376	56	22	,	,	PUNCT
inlawrev-2376	56	23	the	the	DET
inlawrev-2376	56	24	court	court	NOUN
inlawrev-2376	56	25	suggested	suggest	VERB
inlawrev-2376	56	26	that	that	SCONJ
inlawrev-2376	56	27	a	a	DET
inlawrev-2376	56	28	general	general	ADJ
inlawrev-2376	56	29	partner	partner	NOUN
inlawrev-2376	56	30	may	may	AUX
inlawrev-2376	56	31	qualify	qualify	VERB
inlawrev-2376	56	32	as	as	ADP
inlawrev-2376	56	33	a	a	DET
inlawrev-2376	56	34	dummy	dummy	NOUN
inlawrev-2376	56	35	when	when	SCONJ
inlawrev-2376	56	36	the	the	DET
inlawrev-2376	56	37	limited	limited	ADJ
inlawrev-2376	56	38	partners	partner	NOUN
inlawrev-2376	56	39	are	be	AUX
inlawrev-2376	56	40	empowered	empower	VERB
inlawrev-2376	56	41	to	to	PART
inlawrev-2376	56	42	direct	direct	VERB
inlawrev-2376	56	43	the	the	DET
inlawrev-2376	56	44	business	business	NOUN
inlawrev-2376	56	45	actively	actively	ADV
inlawrev-2376	56	46	through	through	ADP
inlawrev-2376	56	47	the	the	DET
inlawrev-2376	56	48	general	general	ADJ
inlawrev-2376	56	49	partner.^^	partner.^^	NOUN
inlawrev-2376	56	50	third	third	ADJ
inlawrev-2376	56	51	,	,	PUNCT
inlawrev-2376	56	52	the	the	DET
inlawrev-2376	56	53	court	court	NOUN
inlawrev-2376	56	54	stated	state	VERB
inlawrev-2376	56	55	that	that	SCONJ
inlawrev-2376	56	56	a	a	DET
inlawrev-2376	56	57	general	general	ADJ
inlawrev-2376	56	58	partner	partner	NOUN
inlawrev-2376	56	59	which	which	PRON
inlawrev-2376	56	60	is	be	AUX
inlawrev-2376	56	61	used	use	VERB
inlawrev-2376	56	62	as	as	ADP
inlawrev-2376	56	63	a	a	DET
inlawrev-2376	56	64	screen	screen	NOUN
inlawrev-2376	56	65	to	to	PART
inlawrev-2376	56	66	conceal	conceal	VERB
inlawrev-2376	56	67	the	the	DET
inlawrev-2376	56	68	limited	limited	ADJ
inlawrev-2376	56	69	partner	partner	NOUN
inlawrev-2376	56	70	's	's	PART
inlawrev-2376	56	71	"	"	PUNCT
inlawrev-2376	56	72	active	active	ADJ
inlawrev-2376	56	73	involvement	involvement	NOUN
inlawrev-2376	56	74	"	"	PUNCT
inlawrev-2376	56	75	in	in	ADP
inlawrev-2376	56	76	the	the	DET
inlawrev-2376	56	77	conduct	conduct	NOUN
inlawrev-2376	56	78	of	of	ADP
inlawrev-2376	56	79	the	the	DET
inlawrev-2376	56	80	business	business	NOUN
inlawrev-2376	56	81	may	may	AUX
inlawrev-2376	56	82	be	be	AUX
inlawrev-2376	56	83	a	a	DET
inlawrev-2376	56	84	dummy.^^	dummy.^^	NOUN
inlawrev-2376	56	85	although	although	SCONJ
inlawrev-2376	56	86	the	the	DET
inlawrev-2376	56	87	court	court	NOUN
inlawrev-2376	56	88	did	do	AUX
inlawrev-2376	56	89	not	not	PART
inlawrev-2376	56	90	indicate	indicate	VERB
inlawrev-2376	56	91	the	the	DET
inlawrev-2376	56	92	need	need	NOUN
inlawrev-2376	56	93	to	to	PART
inlawrev-2376	56	94	distinguish	distinguish	VERB
inlawrev-2376	56	95	among	among	ADP
inlawrev-2376	56	96	the	the	DET
inlawrev-2376	56	97	various	various	ADJ
inlawrev-2376	56	98	tests	test	NOUN
inlawrev-2376	56	99	,	,	PUNCT
inlawrev-2376	56	100	this	this	DET
inlawrev-2376	56	101	article	article	NOUN
inlawrev-2376	56	102	will	will	AUX
inlawrev-2376	56	103	establish	establish	VERB
inlawrev-2376	56	104	the	the	DET
inlawrev-2376	56	105	critical	critical	ADJ
inlawrev-2376	56	106	need	need	NOUN
inlawrev-2376	56	107	to	to	PART
inlawrev-2376	56	108	identify	identify	VERB
inlawrev-2376	56	109	certain	certain	ADJ
inlawrev-2376	56	110	differences	difference	NOUN
inlawrev-2376	56	111	.	.	PUNCT
inlawrev-2376	57	1	in	in	ADP
inlawrev-2376	57	2	1979	1979	NUM
inlawrev-2376	57	3	,	,	PUNCT
inlawrev-2376	57	4	the	the	DET
inlawrev-2376	57	5	irs	irs	PROPN
inlawrev-2376	57	6	acquiesced	acquiesce	VERB
inlawrev-2376	57	7	in	in	ADP
inlawrev-2376	57	8	the	the	DET
inlawrev-2376	57	9	larson	larson	PROPN
inlawrev-2376	57	10	decision.^^	decision.^^	NOUN
inlawrev-2376	57	11	acquiescence	acquiescence	NOUN
inlawrev-2376	57	12	in	in	ADP
inlawrev-2376	57	13	a	a	DET
inlawrev-2376	57	14	decision	decision	NOUN
inlawrev-2376	57	15	means	mean	VERB
inlawrev-2376	57	16	that	that	SCONJ
inlawrev-2376	57	17	the	the	DET
inlawrev-2376	57	18	irs	irs	PROPN
inlawrev-2376	57	19	accepts	accept	VERB
inlawrev-2376	57	20	the	the	DET
inlawrev-2376	57	21	conclusion	conclusion	NOUN
inlawrev-2376	57	22	reached	reach	VERB
inlawrev-2376	57	23	by	by	ADP
inlawrev-2376	57	24	the	the	DET
inlawrev-2376	57	25	court	court	NOUN
inlawrev-2376	57	26	but	but	CCONJ
inlawrev-2376	57	27	"	"	PUNCT
inlawrev-2376	57	28	does	do	AUX
inlawrev-2376	57	29	not	not	PART
inlawrev-2376	57	30	necessarily	necessarily	ADV
inlawrev-2376	57	31	mean	mean	VERB
inlawrev-2376	57	32	acceptance	acceptance	NOUN
inlawrev-2376	57	33	and	and	CCONJ
inlawrev-2376	57	34	approval	approval	NOUN
inlawrev-2376	57	35	of	of	ADP
inlawrev-2376	57	36	any	any	PRON
inlawrev-2376	57	37	or	or	CCONJ
inlawrev-2376	57	38	all	all	PRON
inlawrev-2376	57	39	of	of	ADP
inlawrev-2376	57	40	the	the	DET
inlawrev-2376	57	41	reasons	reason	NOUN
inlawrev-2376	57	42	assigned	assign	VERB
inlawrev-2376	57	43	by	by	ADP
inlawrev-2376	57	44	the	the	DET
inlawrev-2376	57	45	[	[	X
inlawrev-2376	57	46	c]ourt	c]ourt	NOUN
inlawrev-2376	57	47	for	for	ADP
inlawrev-2376	57	48	its	its	PRON
inlawrev-2376	57	49	conclusions	conclusion	NOUN
inlawrev-2376	57	50	.	.	PUNCT
inlawrev-2376	58	1	"^	"^	NOUN
inlawrev-2376	58	2	®	®	NOUN
inlawrev-2376	58	3	the	the	DET
inlawrev-2376	58	4	irs	irs	PROPN
inlawrev-2376	58	5	acquiescence	acquiescence	NOUN
inlawrev-2376	58	6	,	,	PUNCT
inlawrev-2376	58	7	therefore	therefore	ADV
inlawrev-2376	58	8	,	,	PUNCT
inlawrev-2376	58	9	indicates	indicate	VERB
inlawrev-2376	58	10	that	that	SCONJ
inlawrev-2376	58	11	the	the	DET
inlawrev-2376	58	12	reasoning	reasoning	NOUN
inlawrev-2376	58	13	of	of	ADP
inlawrev-2376	58	14	the	the	DET
inlawrev-2376	58	15	larson	larson	PROPN
inlawrev-2376	58	16	court	court	PROPN
inlawrev-2376	58	17	on	on	ADP
inlawrev-2376	58	18	the	the	DET
inlawrev-2376	58	19	dummy	dummy	ADJ
inlawrev-2376	58	20	issue	issue	NOUN
inlawrev-2376	58	21	is	be	AUX
inlawrev-2376	58	22	not	not	PART
inlawrev-2376	58	23	necessarily	necessarily	ADV
inlawrev-2376	58	24	accepted	accept	VERB
inlawrev-2376	58	25	or	or	CCONJ
inlawrev-2376	58	26	approved	approve	VERB
inlawrev-2376	58	27	by	by	ADP
inlawrev-2376	58	28	the	the	DET
inlawrev-2376	58	29	service	service	NOUN
inlawrev-2376	58	30	.	.	PUNCT
inlawrev-2376	59	1	in	in	ADP
inlawrev-2376	59	2	fact	fact	NOUN
inlawrev-2376	59	3	,	,	PUNCT
inlawrev-2376	59	4	the	the	DET
inlawrev-2376	59	5	service	service	NOUN
inlawrev-2376	59	6	warned	warn	VERB
inlawrev-2376	59	7	that	that	SCONJ
inlawrev-2376	59	8	"	"	PUNCT
inlawrev-2376	59	9	caution	caution	NOUN
inlawrev-2376	59	10	should	should	AUX
inlawrev-2376	59	11	be	be	AUX
inlawrev-2376	59	12	exercised	exercise	VERB
inlawrev-2376	59	13	in	in	ADP
inlawrev-2376	59	14	extending	extend	VERB
inlawrev-2376	59	15	the	the	DET
inlawrev-2376	59	16	application	application	NOUN
inlawrev-2376	59	17	of	of	ADP
inlawrev-2376	59	18	larson	larson	PROPN
inlawrev-2376	59	19	to	to	ADP
inlawrev-2376	59	20	a	a	DET
inlawrev-2376	59	21	similar	similar	ADJ
inlawrev-2376	59	22	case	case	NOUN
inlawrev-2376	59	23	,	,	PUNCT
inlawrev-2376	59	24	unless	unless	SCONJ
inlawrev-2376	59	25	the	the	DET
inlawrev-2376	59	26	facts	fact	NOUN
inlawrev-2376	59	27	and	and	CCONJ
inlawrev-2376	59	28	circumstances	circumstance	NOUN
inlawrev-2376	59	29	are	be	AUX
inlawrev-2376	59	30	substantially	substantially	ADV
inlawrev-2376	59	31	the	the	DET
inlawrev-2376	59	32	same	same	ADJ
inlawrev-2376	59	33	.	.	PUNCT
inlawrev-2376	60	1	"^^	"^^	PROPN
inlawrev-2376	60	2	also	also	ADV
inlawrev-2376	60	3	,	,	PUNCT
inlawrev-2376	60	4	the	the	DET
inlawrev-2376	60	5	irs	irs	PROPN
inlawrev-2376	60	6	has	have	AUX
inlawrev-2376	60	7	indicated	indicate	VERB
inlawrev-2376	60	8	that	that	SCONJ
inlawrev-2376	60	9	consideration	consideration	NOUN
inlawrev-2376	60	10	should	should	AUX
inlawrev-2376	60	11	be	be	AUX
inlawrev-2376	60	12	given	give	VERB
inlawrev-2376	60	13	to	to	ADP
inlawrev-2376	60	14	the	the	DET
inlawrev-2376	60	15	effect	effect	NOUN
inlawrev-2376	60	16	that	that	SCONJ
inlawrev-2376	60	17	"	"	PUNCT
inlawrev-2376	60	18	new	new	ADJ
inlawrev-2376	60	19	legislation	legislation	NOUN
inlawrev-2376	60	20	,	,	PUNCT
inlawrev-2376	60	21	regulations	regulation	NOUN
inlawrev-2376	60	22	,	,	PUNCT
inlawrev-2376	60	23	and	and	CCONJ
inlawrev-2376	60	24	rulings	ruling	NOUN
inlawrev-2376	60	25	as	as	ADV
inlawrev-2376	60	26	well	well	ADV
inlawrev-2376	60	27	as	as	ADP
inlawrev-2376	60	28	subsequent	subsequent	ADJ
inlawrev-2376	60	29	court	court	NOUN
inlawrev-2376	60	30	decisions	decision	NOUN
inlawrev-2376	60	31	"	"	PUNCT
inlawrev-2376	60	32	will	will	AUX
inlawrev-2376	60	33	have	have	AUX
inlawrev-2376	60	34	on	on	ADP
inlawrev-2376	60	35	larson.^	larson.^	NOUN
inlawrev-2376	60	36	°	°	NOUN
inlawrev-2376	60	37	on	on	ADP
inlawrev-2376	60	38	the	the	DET
inlawrev-2376	60	39	same	same	ADJ
inlawrev-2376	60	40	day	day	NOUN
inlawrev-2376	60	41	as	as	ADP
inlawrev-2376	60	42	the	the	DET
inlawrev-2376	60	43	larson	larson	PROPN
inlawrev-2376	60	44	acquiescense	acquiescense	NOUN
inlawrev-2376	60	45	,	,	PUNCT
inlawrev-2376	60	46	the	the	DET
inlawrev-2376	60	47	irs	irs	PROPN
inlawrev-2376	60	48	issued	issue	VERB
inlawrev-2376	60	49	revenue	revenue	NOUN
inlawrev-2376	60	50	ruling	rule	VERB
inlawrev-2376	60	51	79	79	NUM
inlawrev-2376	60	52	-	-	SYM
inlawrev-2376	60	53	106,^^	106,^^	NUM
inlawrev-2376	60	54	which	which	PRON
inlawrev-2376	60	55	derives	derive	VERB
inlawrev-2376	60	56	from	from	ADP
inlawrev-2376	60	57	larson	larson	PROPN
inlawrev-2376	60	58	and	and	CCONJ
inlawrev-2376	60	59	identifies	identify	VERB
inlawrev-2376	60	60	certain	certain	ADJ
inlawrev-2376	60	61	factors	factor	NOUN
inlawrev-2376	60	62	that	that	PRON
inlawrev-2376	60	63	have	have	VERB
inlawrev-2376	60	64	a	a	DET
inlawrev-2376	60	65	bearing	bearing	NOUN
inlawrev-2376	60	66	on	on	ADP
inlawrev-2376	60	67	the	the	DET
inlawrev-2376	60	68	four^^	four^^	ADJ
inlawrev-2376	60	69	major	major	ADJ
inlawrev-2376	60	70	corporate	corporate	ADJ
inlawrev-2376	60	71	characteristics	characteristic	NOUN
inlawrev-2376	60	72	that	that	PRON
inlawrev-2376	60	73	determine	determine	VERB
inlawrev-2376	60	74	the	the	DET
inlawrev-2376	60	75	classification	classification	NOUN
inlawrev-2376	60	76	of	of	ADP
inlawrev-2376	60	77	an	an	DET
inlawrev-2376	60	78	arrangement	arrangement	NOUN
inlawrev-2376	60	79	formed	form	VERB
inlawrev-2376	60	80	as	as	ADP
inlawrev-2376	60	81	a	a	DET
inlawrev-2376	60	82	limited	limited	ADJ
inlawrev-2376	60	83	partnership	partnership	NOUN
inlawrev-2376	60	84	.	.	PUNCT
inlawrev-2376	61	1	the	the	DET
inlawrev-2376	61	2	irs	irs	PROPN
inlawrev-2376	61	3	'	'	PART
inlawrev-2376	61	4	acquiescence	acquiescence	NOUN
inlawrev-2376	61	5	in	in	ADP
inlawrev-2376	61	6	larson	larson	PROPN
inlawrev-2376	61	7	and	and	CCONJ
inlawrev-2376	61	8	the	the	DET
inlawrev-2376	61	9	issuance	issuance	NOUN
inlawrev-2376	61	10	of	of	ADP
inlawrev-2376	61	11	revenue	revenue	NOUN
inlawrev-2376	61	12	ruling	rule	VERB
inlawrev-2376	61	13	79	79	NUM
inlawrev-2376	61	14	-	-	SYM
inlawrev-2376	61	15	106	106	NUM
inlawrev-2376	61	16	are	be	AUX
inlawrev-2376	61	17	subtle	subtle	ADJ
inlawrev-2376	61	18	efforts	effort	NOUN
inlawrev-2376	61	19	to	to	PART
inlawrev-2376	61	20	provide	provide	VERB
inlawrev-2376	61	21	a	a	DET
inlawrev-2376	61	22	workable	workable	ADJ
inlawrev-2376	61	23	definition	definition	NOUN
inlawrev-2376	61	24	of	of	ADP
inlawrev-2376	61	25	"	"	PUNCT
inlawrev-2376	61	26	dummy	dummy	NOUN
inlawrev-2376	61	27	.	.	PUNCT
inlawrev-2376	61	28	"	"	PUNCT
inlawrev-2376	62	1	rather	rather	ADV
inlawrev-2376	62	2	than	than	ADP
inlawrev-2376	62	3	acquiesce	acquiesce	ADJ
inlawrev-2376	62	4	in	in	ADP
inlawrev-2376	62	5	larson	larson	PROPN
inlawrev-2376	62	6	,	,	PUNCT
inlawrev-2376	62	7	the	the	DET
inlawrev-2376	62	8	irs	irs	PROPN
inlawrev-2376	62	9	could	could	AUX
inlawrev-2376	62	10	have	have	AUX
inlawrev-2376	62	11	acquiesced	acquiesce	VERB
inlawrev-2376	62	12	in	in	ADP
inlawrev-2376	62	13	zuckman	zuckman	NOUN
inlawrev-2376	62	14	v.	v.	CCONJ
inlawrev-2376	62	15	united	united	PROPN
inlawrev-2376	62	16	states,^^	states,^^	PROPN
inlawrev-2376	62	17	which	which	PRON
inlawrev-2376	62	18	also	also	ADV
inlawrev-2376	62	19	dealt	deal	VERB
inlawrev-2376	62	20	at	at	ADP
inlawrev-2376	62	21	length	length	NOUN
inlawrev-2376	62	22	with	with	ADP
inlawrev-2376	62	23	the	the	DET
inlawrev-2376	62	24	dummy	dummy	NOUN
inlawrev-2376	62	25	issue.^^	issue.^^	ADP
inlawrev-2376	62	26	the	the	DET
inlawrev-2376	62	27	court	court	NOUN
inlawrev-2376	62	28	's	's	PART
inlawrev-2376	62	29	holding	holding	NOUN
inlawrev-2376	62	30	in	in	ADP
inlawrev-2376	62	31	zuckman	zuckman	NOUN
inlawrev-2376	62	32	equated	equate	VERB
inlawrev-2376	62	33	the	the	DET
inlawrev-2376	62	34	general	general	PROPN
inlawrev-2376	62	35	^*id	^*id	PROPN
inlawrev-2376	62	36	.	.	PUNCT
inlawrev-2376	63	1	at	at	ADP
inlawrev-2376	63	2	181	181	NUM
inlawrev-2376	63	3	.	.	PUNCT
inlawrev-2376	64	1	although	although	SCONJ
inlawrev-2376	64	2	some	some	DET
inlawrev-2376	64	3	control	control	NOUN
inlawrev-2376	64	4	may	may	AUX
inlawrev-2376	64	5	be	be	AUX
inlawrev-2376	64	6	vested	vest	VERB
inlawrev-2376	64	7	in	in	ADP
inlawrev-2376	64	8	the	the	DET
inlawrev-2376	64	9	limited	limited	ADJ
inlawrev-2376	64	10	partners	partner	NOUN
inlawrev-2376	64	11	,	,	PUNCT
inlawrev-2376	64	12	total	total	ADJ
inlawrev-2376	64	13	control	control	NOUN
inlawrev-2376	64	14	by	by	ADP
inlawrev-2376	64	15	the	the	DET
inlawrev-2376	64	16	limited	limited	ADJ
inlawrev-2376	64	17	partners	partner	NOUN
inlawrev-2376	64	18	turns	turn	VERB
inlawrev-2376	64	19	a	a	DET
inlawrev-2376	64	20	general	general	ADJ
inlawrev-2376	64	21	partner	partner	NOUN
inlawrev-2376	64	22	into	into	ADP
inlawrev-2376	64	23	a	a	DET
inlawrev-2376	64	24	dummy	dummy	NOUN
inlawrev-2376	64	25	.	.	PUNCT
inlawrev-2376	65	1	i	i	PRON
inlawrev-2376	65	2	d.	d.	PROPN
inlawrev-2376	65	3	''	''	PUNCT
inlawrev-2376	66	1	i	i	PROPN
inlawrev-2376	66	2	d.	d.	PROPN
inlawrev-2376	67	1	"	"	PUNCT
inlawrev-2376	67	2	"	"	PUNCT
inlawrev-2376	67	3	i	i	PRON
inlawrev-2376	67	4	d.	d.	PROPN
inlawrev-2376	67	5	=	=	NOUN
inlawrev-2376	67	6	^'1979	^'1979	NOUN
inlawrev-2376	67	7	-	-	SYM
inlawrev-2376	67	8	1	1	NUM
inlawrev-2376	67	9	c.b	c.b	PROPN
inlawrev-2376	67	10	.	.	PROPN
inlawrev-2376	67	11	1	1	NUM
inlawrev-2376	67	12	.	.	PUNCT
inlawrev-2376	67	13	''	''	PUNCT
inlawrev-2376	68	1	i	i	PRON
inlawrev-2376	68	2	d.	d.	PROPN
inlawrev-2376	68	3	''	''	PUNCT
inlawrev-2376	68	4	i	i	PROPN
inlawrev-2376	68	5	d.	d.	PROPN
inlawrev-2376	68	6	''	''	PUNCT
inlawrev-2376	68	7	i	i	PROPN
inlawrev-2376	68	8	d.	d.	PROPN
inlawrev-2376	68	9	"	"	PUNCT
inlawrev-2376	68	10	rev	rev	PROPN
inlawrev-2376	68	11	.	.	PROPN
inlawrev-2376	69	1	rul	rul	NOUN
inlawrev-2376	69	2	.	.	PUNCT
inlawrev-2376	70	1	79	79	NUM
inlawrev-2376	70	2	-	-	SYM
inlawrev-2376	70	3	106	106	NUM
inlawrev-2376	70	4	.	.	PUNCT
inlawrev-2376	71	1	1979	1979	NUM
inlawrev-2376	71	2	-	-	SYM
inlawrev-2376	71	3	1	1	NUM
inlawrev-2376	71	4	c.b	c.b	PROPN
inlawrev-2376	71	5	.	.	PROPN
inlawrev-2376	71	6	448	448	NUM
inlawrev-2376	71	7	.	.	PUNCT
inlawrev-2376	71	8	^^because	^^because	NOUN
inlawrev-2376	71	9	associates	associate	NOUN
inlawrev-2376	71	10	and	and	CCONJ
inlawrev-2376	71	11	the	the	DET
inlawrev-2376	71	12	object	object	NOUN
inlawrev-2376	71	13	of	of	ADP
inlawrev-2376	71	14	carrying	carry	VERB
inlawrev-2376	71	15	on	on	ADP
inlawrev-2376	71	16	business	business	NOUN
inlawrev-2376	71	17	for	for	ADP
inlawrev-2376	71	18	joint	joint	ADJ
inlawrev-2376	71	19	profit	profit	NOUN
inlawrev-2376	71	20	are	be	AUX
inlawrev-2376	71	21	essential	essential	ADJ
inlawrev-2376	71	22	characteristics	characteristic	NOUN
inlawrev-2376	71	23	of	of	ADP
inlawrev-2376	71	24	all	all	DET
inlawrev-2376	71	25	organizations	organization	NOUN
inlawrev-2376	71	26	engaged	engage	VERB
inlawrev-2376	71	27	in	in	ADP
inlawrev-2376	71	28	business	business	NOUN
inlawrev-2376	71	29	for	for	ADP
inlawrev-2376	71	30	profit	profit	NOUN
inlawrev-2376	71	31	,	,	PUNCT
inlawrev-2376	71	32	those	those	DET
inlawrev-2376	71	33	two	two	NUM
inlawrev-2376	71	34	characteristics	characteristic	NOUN
inlawrev-2376	71	35	are	be	AUX
inlawrev-2376	71	36	generally	generally	ADV
inlawrev-2376	71	37	ignored	ignore	VERB
inlawrev-2376	71	38	,	,	PUNCT
inlawrev-2376	71	39	thereby	thereby	ADV
inlawrev-2376	71	40	leaving	leave	VERB
inlawrev-2376	71	41	only	only	ADV
inlawrev-2376	71	42	four	four	NUM
inlawrev-2376	71	43	basic	basic	ADJ
inlawrev-2376	71	44	ones	one	NOUN
inlawrev-2376	71	45	.	.	PUNCT
inlawrev-2376	72	1	see	see	VERB
inlawrev-2376	72	2	treas	treas	PROPN
inlawrev-2376	72	3	.	.	PUNCT
inlawrev-2376	73	1	reg	reg	PROPN
inlawrev-2376	73	2	.	.	PUNCT
inlawrev-2376	74	1	§	§	PROPN
inlawrev-2376	74	2	301.7701	301.7701	NUM
inlawrev-2376	74	3	-	-	SYM
inlawrev-2376	74	4	2(a)(2	2(a)(2	NUM
inlawrev-2376	74	5	)	)	PUNCT
inlawrev-2376	74	6	(	(	PUNCT
inlawrev-2376	74	7	1965	1965	NUM
inlawrev-2376	74	8	)	)	PUNCT
inlawrev-2376	74	9	.	.	PUNCT
inlawrev-2376	75	1	"	"	PUNCT
inlawrev-2376	75	2	524	524	NUM
inlawrev-2376	75	3	f.2d	f.2d	NOUN
inlawrev-2376	75	4	729	729	NUM
inlawrev-2376	75	5	(	(	PUNCT
inlawrev-2376	75	6	ct	ct	PROPN
inlawrev-2376	75	7	.	.	PROPN
inlawrev-2376	75	8	ci	ci	PROPN
inlawrev-2376	75	9	.	.	PROPN
inlawrev-2376	75	10	1975	1975	NUM
inlawrev-2376	75	11	)	)	PUNCT
inlawrev-2376	75	12	.	.	PUNCT
inlawrev-2376	76	1	''	''	PUNCT
inlawrev-2376	76	2	i	i	PRON
inlawrev-2376	76	3	d.	d.	VERB
inlawrev-2376	76	4	at	at	ADP
inlawrev-2376	76	5	740	740	NUM
inlawrev-2376	76	6	-	-	SYM
inlawrev-2376	76	7	42	42	NUM
inlawrev-2376	76	8	.	.	PUNCT
inlawrev-2376	77	1	1980	1980	NUM
inlawrev-2376	77	2	]	]	PUNCT
inlawrev-2376	77	3	limited	limit	VERB
inlawrev-2376	77	4	partnerships	partnership	NOUN
inlawrev-2376	77	5	507	507	NUM
inlawrev-2376	77	6	partner	partner	NOUN
inlawrev-2376	77	7	's	's	PART
inlawrev-2376	77	8	status	status	NOUN
inlawrev-2376	77	9	as	as	ADP
inlawrev-2376	77	10	a	a	DET
inlawrev-2376	77	11	dummy	dummy	NOUN
inlawrev-2376	77	12	with	with	ADP
inlawrev-2376	77	13	the	the	DET
inlawrev-2376	77	14	limited	limited	ADJ
inlawrev-2376	77	15	partner	partner	NOUN
inlawrev-2376	77	16	's	's	PART
inlawrev-2376	77	17	"	"	PUNCT
inlawrev-2376	77	18	control	control	NOUN
inlawrev-2376	77	19	"	"	PUNCT
inlawrev-2376	77	20	under	under	ADP
inlawrev-2376	77	21	section	section	NOUN
inlawrev-2376	77	22	7	7	NUM
inlawrev-2376	77	23	of	of	ADP
inlawrev-2376	77	24	the	the	DET
inlawrev-2376	77	25	uniform	uniform	ADJ
inlawrev-2376	77	26	limited	limited	PROPN
inlawrev-2376	77	27	partnership	partnership	PROPN
inlawrev-2376	77	28	act	act	PROPN
inlawrev-2376	77	29	(	(	PUNCT
inlawrev-2376	77	30	u.l.p.a.).^^	u.l.p.a.).^^	ADP
inlawrev-2376	77	31	the	the	DET
inlawrev-2376	77	32	net	net	ADJ
inlawrev-2376	77	33	effect	effect	NOUN
inlawrev-2376	77	34	of	of	ADP
inlawrev-2376	77	35	such	such	DET
inlawrev-2376	77	36	a	a	DET
inlawrev-2376	77	37	holding	holding	NOUN
inlawrev-2376	77	38	is	be	AUX
inlawrev-2376	77	39	to	to	PART
inlawrev-2376	77	40	render	render	VERB
inlawrev-2376	77	41	the	the	DET
inlawrev-2376	77	42	tax	tax	NOUN
inlawrev-2376	77	43	regulations	regulation	NOUN
inlawrev-2376	77	44	on	on	ADP
inlawrev-2376	77	45	limited	limited	ADJ
inlawrev-2376	77	46	liability	liability	NOUN
inlawrev-2376	77	47	meaningless	meaningless	ADJ
inlawrev-2376	77	48	.	.	PUNCT
inlawrev-2376	78	1	if	if	SCONJ
inlawrev-2376	78	2	a	a	DET
inlawrev-2376	78	3	court	court	NOUN
inlawrev-2376	78	4	rules	rule	VERB
inlawrev-2376	78	5	that	that	SCONJ
inlawrev-2376	78	6	a	a	DET
inlawrev-2376	78	7	general	general	ADJ
inlawrev-2376	78	8	partner	partner	NOUN
inlawrev-2376	78	9	is	be	AUX
inlawrev-2376	78	10	a	a	DET
inlawrev-2376	78	11	dummy	dummy	NOUN
inlawrev-2376	78	12	,	,	PUNCT
inlawrev-2376	78	13	then	then	ADV
inlawrev-2376	78	14	the	the	DET
inlawrev-2376	78	15	limited	limited	ADJ
inlawrev-2376	78	16	partners	partner	NOUN
inlawrev-2376	78	17	have	have	VERB
inlawrev-2376	78	18	personal	personal	ADJ
inlawrev-2376	78	19	liability	liability	NOUN
inlawrev-2376	78	20	under	under	ADP
inlawrev-2376	78	21	section	section	NOUN
inlawrev-2376	78	22	7	7	NUM
inlawrev-2376	78	23	,	,	PUNCT
inlawrev-2376	78	24	according	accord	VERB
inlawrev-2376	78	25	to	to	ADP
inlawrev-2376	78	26	zuckman	zuckman	NOUN
inlawrev-2376	78	27	.	.	PUNCT
inlawrev-2376	79	1	conversely	conversely	ADV
inlawrev-2376	79	2	,	,	PUNCT
inlawrev-2376	79	3	if	if	SCONJ
inlawrev-2376	79	4	a	a	DET
inlawrev-2376	79	5	court	court	NOUN
inlawrev-2376	79	6	rules	rule	VERB
inlawrev-2376	79	7	that	that	SCONJ
inlawrev-2376	79	8	a	a	DET
inlawrev-2376	79	9	general	general	ADJ
inlawrev-2376	79	10	partner	partner	NOUN
inlawrev-2376	79	11	is	be	AUX
inlawrev-2376	79	12	not	not	PART
inlawrev-2376	79	13	a	a	DET
inlawrev-2376	79	14	dummy	dummy	NOUN
inlawrev-2376	79	15	,	,	PUNCT
inlawrev-2376	79	16	then	then	ADV
inlawrev-2376	79	17	the	the	DET
inlawrev-2376	79	18	general	general	ADJ
inlawrev-2376	79	19	partner	partner	NOUN
inlawrev-2376	79	20	is	be	AUX
inlawrev-2376	79	21	personally	personally	ADV
inlawrev-2376	79	22	liable	liable	ADJ
inlawrev-2376	79	23	.	.	PUNCT
inlawrev-2376	80	1	in	in	ADP
inlawrev-2376	80	2	either	either	DET
inlawrev-2376	80	3	event	event	NOUN
inlawrev-2376	80	4	,	,	PUNCT
inlawrev-2376	80	5	some	some	DET
inlawrev-2376	80	6	member	member	NOUN
inlawrev-2376	80	7	or	or	CCONJ
inlawrev-2376	80	8	members	member	NOUN
inlawrev-2376	80	9	of	of	ADP
inlawrev-2376	80	10	the	the	DET
inlawrev-2376	80	11	limited	limited	ADJ
inlawrev-2376	80	12	partnership	partnership	NOUN
inlawrev-2376	80	13	will	will	AUX
inlawrev-2376	80	14	have	have	VERB
inlawrev-2376	80	15	personal	personal	ADJ
inlawrev-2376	80	16	liability	liability	NOUN
inlawrev-2376	80	17	;	;	PUNCT
inlawrev-2376	80	18	thus	thus	ADV
inlawrev-2376	80	19	,	,	PUNCT
inlawrev-2376	80	20	the	the	DET
inlawrev-2376	80	21	irs	irs	PROPN
inlawrev-2376	80	22	under	under	ADP
inlawrev-2376	80	23	the	the	DET
inlawrev-2376	80	24	reasoning	reasoning	NOUN
inlawrev-2376	80	25	of	of	ADP
inlawrev-2376	80	26	zuckman	zuckman	NOUN
inlawrev-2376	80	27	could	could	AUX
inlawrev-2376	80	28	never	never	ADV
inlawrev-2376	80	29	establish	establish	VERB
inlawrev-2376	80	30	the	the	DET
inlawrev-2376	80	31	limited	limited	ADJ
inlawrev-2376	80	32	liability	liability	NOUN
inlawrev-2376	80	33	characteristic	characteristic	NOUN
inlawrev-2376	80	34	.	.	PUNCT
inlawrev-2376	81	1	had	have	AUX
inlawrev-2376	81	2	the	the	DET
inlawrev-2376	81	3	irs	irs	PROPN
inlawrev-2376	81	4	acquiesced	acquiesce	VERB
inlawrev-2376	81	5	in	in	ADP
inlawrev-2376	81	6	zuckman	zuckman	NOUN
inlawrev-2376	81	7	,	,	PUNCT
inlawrev-2376	81	8	then	then	ADV
inlawrev-2376	81	9	the	the	DET
inlawrev-2376	81	10	tax	tax	NOUN
inlawrev-2376	81	11	regulations	regulation	NOUN
inlawrev-2376	81	12	as	as	SCONJ
inlawrev-2376	81	13	they	they	PRON
inlawrev-2376	81	14	relate	relate	VERB
inlawrev-2376	81	15	to	to	ADP
inlawrev-2376	81	16	dummy	dummy	ADJ
inlawrev-2376	81	17	partners	partner	NOUN
inlawrev-2376	81	18	would	would	AUX
inlawrev-2376	81	19	be	be	AUX
inlawrev-2376	81	20	entirely	entirely	ADV
inlawrev-2376	81	21	useless	useless	ADJ
inlawrev-2376	81	22	.	.	PUNCT
inlawrev-2376	82	1	some	some	DET
inlawrev-2376	82	2	respected	respected	ADJ
inlawrev-2376	82	3	jurists	jurist	NOUN
inlawrev-2376	82	4	believe	believe	VERB
inlawrev-2376	82	5	that	that	SCONJ
inlawrev-2376	82	6	the	the	DET
inlawrev-2376	82	7	court	court	NOUN
inlawrev-2376	82	8	's	's	PART
inlawrev-2376	82	9	holding	holding	NOUN
inlawrev-2376	82	10	in	in	ADP
inlawrev-2376	82	11	larson	larson	PROPN
inlawrev-2376	82	12	on	on	ADP
inlawrev-2376	82	13	the	the	DET
inlawrev-2376	82	14	dummy	dummy	ADJ
inlawrev-2376	82	15	issue	issue	NOUN
inlawrev-2376	82	16	has	have	VERB
inlawrev-2376	82	17	the	the	DET
inlawrev-2376	82	18	same	same	ADJ
inlawrev-2376	82	19	effect	effect	NOUN
inlawrev-2376	82	20	as	as	ADP
inlawrev-2376	82	21	zuckman	zuckman	NOUN
inlawrev-2376	82	22	in	in	ADP
inlawrev-2376	82	23	rendering	render	VERB
inlawrev-2376	82	24	the	the	DET
inlawrev-2376	82	25	regulations	regulation	NOUN
inlawrev-2376	82	26	meaningless.^	meaningless.^	NOUN
inlawrev-2376	82	27	®	®	NOUN
inlawrev-2376	82	28	nevertheless	nevertheless	ADV
inlawrev-2376	82	29	,	,	PUNCT
inlawrev-2376	82	30	the	the	DET
inlawrev-2376	82	31	tax	tax	NOUN
inlawrev-2376	82	32	regulations	regulation	NOUN
inlawrev-2376	82	33	on	on	ADP
inlawrev-2376	82	34	limited	limited	ADJ
inlawrev-2376	82	35	liability	liability	NOUN
inlawrev-2376	82	36	do	do	AUX
inlawrev-2376	82	37	not	not	PART
inlawrev-2376	82	38	have	have	VERB
inlawrev-2376	82	39	to	to	PART
inlawrev-2376	82	40	be	be	AUX
inlawrev-2376	82	41	meaningless	meaningless	ADJ
inlawrev-2376	82	42	if	if	SCONJ
inlawrev-2376	82	43	the	the	DET
inlawrev-2376	82	44	proper	proper	ADJ
inlawrev-2376	82	45	choice	choice	NOUN
inlawrev-2376	82	46	is	be	AUX
inlawrev-2376	82	47	made	make	VERB
inlawrev-2376	82	48	among	among	ADP
inlawrev-2376	82	49	the	the	DET
inlawrev-2376	82	50	various	various	ADJ
inlawrev-2376	82	51	tests	test	NOUN
inlawrev-2376	82	52	in	in	ADP
inlawrev-2376	82	53	larson	larson	PROPN
inlawrev-2376	82	54	for	for	ADP
inlawrev-2376	82	55	establishing	establish	VERB
inlawrev-2376	82	56	dummy	dummy	ADJ
inlawrev-2376	82	57	status	status	NOUN
inlawrev-2376	82	58	.	.	PUNCT
inlawrev-2376	83	1	obviously	obviously	ADV
inlawrev-2376	83	2	,	,	PUNCT
inlawrev-2376	83	3	the	the	DET
inlawrev-2376	83	4	interplay	interplay	NOUN
inlawrev-2376	83	5	between	between	ADP
inlawrev-2376	83	6	a	a	DET
inlawrev-2376	83	7	limited	limited	ADJ
inlawrev-2376	83	8	partner	partner	NOUN
inlawrev-2376	83	9	's	's	PART
inlawrev-2376	83	10	section	section	NOUN
inlawrev-2376	83	11	7	7	NUM
inlawrev-2376	83	12	liability	liability	NOUN
inlawrev-2376	83	13	and	and	CCONJ
inlawrev-2376	83	14	the	the	DET
inlawrev-2376	83	15	limited	limited	ADJ
inlawrev-2376	83	16	partner	partner	NOUN
inlawrev-2376	83	17	's	's	PART
inlawrev-2376	83	18	ability	ability	NOUN
inlawrev-2376	83	19	to	to	PART
inlawrev-2376	83	20	transform	transform	VERB
inlawrev-2376	83	21	a	a	DET
inlawrev-2376	83	22	general	general	ADJ
inlawrev-2376	83	23	partner	partner	NOUN
inlawrev-2376	83	24	into	into	ADP
inlawrev-2376	83	25	a	a	DET
inlawrev-2376	83	26	dummy	dummy	NOUN
inlawrev-2376	83	27	by	by	ADP
inlawrev-2376	83	28	the	the	DET
inlawrev-2376	83	29	control	control	NOUN
inlawrev-2376	83	30	exercised	exercise	VERB
inlawrev-2376	83	31	over	over	ADP
inlawrev-2376	83	32	the	the	DET
inlawrev-2376	83	33	general	general	ADJ
inlawrev-2376	83	34	partner	partner	NOUN
inlawrev-2376	83	35	must	must	AUX
inlawrev-2376	83	36	be	be	AUX
inlawrev-2376	83	37	reconciled	reconcile	VERB
inlawrev-2376	83	38	.	.	PUNCT
inlawrev-2376	84	1	the	the	DET
inlawrev-2376	84	2	failure	failure	NOUN
inlawrev-2376	84	3	to	to	PART
inlawrev-2376	84	4	reconcile	reconcile	VERB
inlawrev-2376	84	5	these	these	DET
inlawrev-2376	84	6	two	two	NUM
inlawrev-2376	84	7	concepts	concept	NOUN
inlawrev-2376	84	8	would	would	AUX
inlawrev-2376	84	9	result	result	VERB
inlawrev-2376	84	10	in	in	ADP
inlawrev-2376	84	11	hopelessly	hopelessly	ADV
inlawrev-2376	84	12	circular	circular	ADJ
inlawrev-2376	84	13	regulations.^^	regulations.^^	ADJ
inlawrev-2376	84	14	the	the	DET
inlawrev-2376	84	15	task	task	NOUN
inlawrev-2376	84	16	of	of	ADP
inlawrev-2376	84	17	reconciling	reconcile	VERB
inlawrev-2376	84	18	these	these	DET
inlawrev-2376	84	19	factors	factor	NOUN
inlawrev-2376	84	20	first	first	ADV
inlawrev-2376	84	21	requires	require	VERB
inlawrev-2376	84	22	a	a	DET
inlawrev-2376	84	23	determination	determination	NOUN
inlawrev-2376	84	24	of	of	ADP
inlawrev-2376	84	25	the	the	DET
inlawrev-2376	84	26	amount	amount	NOUN
inlawrev-2376	84	27	of	of	ADP
inlawrev-2376	84	28	control	control	NOUN
inlawrev-2376	84	29	necessary	necessary	ADJ
inlawrev-2376	84	30	to	to	PART
inlawrev-2376	84	31	cause	cause	VERB
inlawrev-2376	84	32	a	a	DET
inlawrev-2376	84	33	limited	limited	ADJ
inlawrev-2376	84	34	partner	partner	NOUN
inlawrev-2376	84	35	to	to	PART
inlawrev-2376	84	36	be	be	AUX
inlawrev-2376	84	37	deemed	deem	VERB
inlawrev-2376	84	38	personally	personally	ADV
inlawrev-2376	84	39	liable	liable	ADJ
inlawrev-2376	84	40	under	under	ADP
inlawrev-2376	84	41	section	section	NOUN
inlawrev-2376	84	42	7	7	NUM
inlawrev-2376	84	43	.	.	PUNCT
inlawrev-2376	84	44	section	section	NOUN
inlawrev-2376	84	45	7	7	NUM
inlawrev-2376	84	46	provides	provide	VERB
inlawrev-2376	84	47	that	that	PRON
inlawrev-2376	84	48	*	*	PUNCT
inlawrev-2376	84	49	'	'	X
inlawrev-2376	84	50	[	[	X
inlawrev-2376	84	51	a	a	X
inlawrev-2376	84	52	]	]	X
inlawrev-2376	84	53	limited	limited	ADJ
inlawrev-2376	84	54	partner	partner	NOUN
inlawrev-2376	84	55	shall	shall	AUX
inlawrev-2376	84	56	not	not	PART
inlawrev-2376	84	57	become	become	VERB
inlawrev-2376	84	58	liable	liable	ADJ
inlawrev-2376	84	59	as	as	ADP
inlawrev-2376	84	60	a	a	DET
inlawrev-2376	84	61	general	general	ADJ
inlawrev-2376	84	62	partner	partner	NOUN
inlawrev-2376	84	63	unless	unless	SCONJ
inlawrev-2376	84	64	,	,	PUNCT
inlawrev-2376	84	65	in	in	ADP
inlawrev-2376	84	66	addition	addition	NOUN
inlawrev-2376	84	67	to	to	ADP
inlawrev-2376	84	68	the	the	DET
inlawrev-2376	84	69	exercise	exercise	NOUN
inlawrev-2376	84	70	of	of	ADP
inlawrev-2376	84	71	his	his	PRON
inlawrev-2376	84	72	rights	right	NOUN
inlawrev-2376	84	73	and	and	CCONJ
inlawrev-2376	84	74	powers	power	NOUN
inlawrev-2376	84	75	as	as	ADP
inlawrev-2376	84	76	a	a	DET
inlawrev-2376	84	77	limited	limited	ADJ
inlawrev-2376	84	78	partner	partner	NOUN
inlawrev-2376	84	79	,	,	PUNCT
inlawrev-2376	84	80	he	he	PRON
inlawrev-2376	84	81	takes	take	VERB
inlawrev-2376	84	82	part	part	NOUN
inlawrev-2376	84	83	in	in	ADP
inlawrev-2376	84	84	the	the	DET
inlawrev-2376	84	85	control	control	NOUN
inlawrev-2376	84	86	of	of	ADP
inlawrev-2376	84	87	the	the	DET
inlawrev-2376	84	88	business	business	NOUN
inlawrev-2376	84	89	.	.	PUNCT
inlawrev-2376	85	1	"^	"^	NOUN
inlawrev-2376	85	2	®	®	NOUN
inlawrev-2376	85	3	the	the	DET
inlawrev-2376	85	4	failure	failure	NOUN
inlawrev-2376	85	5	to	to	PART
inlawrev-2376	85	6	define	define	VERB
inlawrev-2376	85	7	what	what	PRON
inlawrev-2376	85	8	constitutes	constitute	VERB
inlawrev-2376	85	9	"	"	PUNCT
inlawrev-2376	85	10	taking	take	VERB
inlawrev-2376	85	11	part	part	NOUN
inlawrev-2376	85	12	in	in	ADP
inlawrev-2376	85	13	the	the	DET
inlawrev-2376	85	14	control	control	NOUN
inlawrev-2376	85	15	of	of	ADP
inlawrev-2376	85	16	the	the	DET
inlawrev-2376	85	17	business	business	NOUN
inlawrev-2376	85	18	"	"	PUNCT
inlawrev-2376	85	19	is	be	AUX
inlawrev-2376	85	20	considered	consider	VERB
inlawrev-2376	85	21	to	to	PART
inlawrev-2376	85	22	be	be	AUX
inlawrev-2376	85	23	the	the	DET
inlawrev-2376	85	24	greatest	great	ADJ
inlawrev-2376	85	25	drawback	drawback	NOUN
inlawrev-2376	85	26	to	to	ADP
inlawrev-2376	85	27	the	the	DET
inlawrev-2376	85	28	limited	limited	ADJ
inlawrev-2376	85	29	partnership	partnership	NOUN
inlawrev-2376	85	30	form	form	NOUN
inlawrev-2376	85	31	of	of	ADP
inlawrev-2376	85	32	operation.^^	operation.^^	NOUN
inlawrev-2376	85	33	although	although	SCONJ
inlawrev-2376	85	34	the	the	DET
inlawrev-2376	85	35	statute	statute	NOUN
inlawrev-2376	85	36	and	and	CCONJ
inlawrev-2376	85	37	decisions	decision	NOUN
inlawrev-2376	85	38	dealing	deal	VERB
inlawrev-2376	85	39	with	with	ADP
inlawrev-2376	85	40	section	section	NOUN
inlawrev-2376	85	41	7	7	NUM
inlawrev-2376	85	42	do	do	AUX
inlawrev-2376	85	43	not	not	PART
inlawrev-2376	85	44	decisively	decisively	ADV
inlawrev-2376	85	45	define	define	VERB
inlawrev-2376	85	46	"	"	PUNCT
inlawrev-2376	85	47	taking	take	VERB
inlawrev-2376	85	48	part	part	NOUN
inlawrev-2376	85	49	in	in	ADP
inlawrev-2376	85	50	control	control	NOUN
inlawrev-2376	85	51	of	of	ADP
inlawrev-2376	85	52	the	the	DET
inlawrev-2376	85	53	business	business	NOUN
inlawrev-2376	85	54	,	,	PUNCT
inlawrev-2376	85	55	"	"	PUNCT
inlawrev-2376	85	56	a	a	DET
inlawrev-2376	85	57	number	number	NOUN
inlawrev-2376	85	58	of	of	ADP
inlawrev-2376	85	59	courts	court	NOUN
inlawrev-2376	85	60	and	and	CCONJ
inlawrev-2376	85	61	scholars	scholar	NOUN
inlawrev-2376	85	62	have	have	AUX
inlawrev-2376	85	63	reached	reach	VERB
inlawrev-2376	85	64	^^id	^^id	NUM
inlawrev-2376	85	65	.	.	PUNCT
inlawrev-2376	86	1	at	at	ADP
inlawrev-2376	86	2	741	741	NUM
inlawrev-2376	86	3	.	.	PUNCT
inlawrev-2376	87	1	hereinafter	hereinafter	NOUN
inlawrev-2376	87	2	,	,	PUNCT
inlawrev-2376	87	3	uniform	uniform	ADJ
inlawrev-2376	87	4	limited	limited	PROPN
inlawrev-2376	87	5	partnership	partnership	PROPN
inlawrev-2376	87	6	act	act	PROPN
inlawrev-2376	87	7	§	§	PROPN
inlawrev-2376	87	8	7	7	NUM
inlawrev-2376	87	9	(	(	PUNCT
inlawrev-2376	87	10	1916	1916	NUM
inlawrev-2376	87	11	)	)	PUNCT
inlawrev-2376	87	12	will	will	AUX
inlawrev-2376	87	13	be	be	AUX
inlawrev-2376	87	14	referred	refer	VERB
inlawrev-2376	87	15	to	to	ADP
inlawrev-2376	87	16	as	as	ADP
inlawrev-2376	87	17	§	§	PROPN
inlawrev-2376	87	18	7	7	NUM
inlawrev-2376	87	19	.	.	PROPN
inlawrev-2376	87	20	^^see	^^see	PROPN
inlawrev-2376	88	1	larson	larson	PROPN
inlawrev-2376	88	2	v.	v.	PROPN
inlawrev-2376	88	3	commissioner	commissioner	PROPN
inlawrev-2376	88	4	,	,	PUNCT
inlawrev-2376	88	5	66	66	NUM
inlawrev-2376	88	6	t.c	t.c	PROPN
inlawrev-2376	88	7	.	.	PUNCT
inlawrev-2376	89	1	at	at	ADP
inlawrev-2376	89	2	188	188	NUM
inlawrev-2376	89	3	-	-	SYM
inlawrev-2376	89	4	90	90	NUM
inlawrev-2376	89	5	(	(	PUNCT
inlawrev-2376	89	6	dawson	dawson	PROPN
inlawrev-2376	89	7	,	,	PUNCT
inlawrev-2376	89	8	c.j	c.j	PROPN
inlawrev-2376	89	9	.	.	PROPN
inlawrev-2376	89	10	,	,	PUNCT
inlawrev-2376	89	11	concurring	concur	VERB
inlawrev-2376	89	12	)	)	PUNCT
inlawrev-2376	89	13	;	;	PUNCT
inlawrev-2376	89	14	i	i	PRON
inlawrev-2376	89	15	d.	d.	PROPN
inlawrev-2376	89	16	at	at	ADP
inlawrev-2376	89	17	205	205	NUM
inlawrev-2376	89	18	-	-	SYM
inlawrev-2376	89	19	06	06	NUM
inlawrev-2376	89	20	(	(	PUNCT
inlawrev-2376	89	21	quealy	quealy	PROPN
inlawrev-2376	89	22	,	,	PUNCT
inlawrev-2376	89	23	j.	j.	PROPN
inlawrev-2376	89	24	,	,	PUNCT
inlawrev-2376	89	25	dissenting	dissent	VERB
inlawrev-2376	89	26	)	)	PUNCT
inlawrev-2376	89	27	.	.	PUNCT
inlawrev-2376	90	1	"	"	PUNCT
inlawrev-2376	90	2	equating	equate	VERB
inlawrev-2376	90	3	a	a	DET
inlawrev-2376	90	4	general	general	ADJ
inlawrev-2376	90	5	partner	partner	NOUN
inlawrev-2376	90	6	's	's	PART
inlawrev-2376	90	7	status	status	NOUN
inlawrev-2376	90	8	as	as	ADP
inlawrev-2376	90	9	a	a	DET
inlawrev-2376	90	10	"	"	PUNCT
inlawrev-2376	90	11	dummy	dummy	NOUN
inlawrev-2376	90	12	"	"	PUNCT
inlawrev-2376	90	13	with	with	ADP
inlawrev-2376	90	14	the	the	DET
inlawrev-2376	90	15	control	control	NOUN
inlawrev-2376	90	16	that	that	PRON
inlawrev-2376	90	17	the	the	DET
inlawrev-2376	90	18	limited	limited	ADJ
inlawrev-2376	90	19	partners	partner	NOUN
inlawrev-2376	90	20	have	have	VERB
inlawrev-2376	90	21	in	in	ADP
inlawrev-2376	90	22	the	the	DET
inlawrev-2376	90	23	partnership	partnership	NOUN
inlawrev-2376	90	24	not	not	PART
inlawrev-2376	90	25	only	only	ADV
inlawrev-2376	90	26	violates	violate	VERB
inlawrev-2376	90	27	§	§	PROPN
inlawrev-2376	90	28	7	7	NUM
inlawrev-2376	90	29	but	but	CCONJ
inlawrev-2376	90	30	also	also	ADV
inlawrev-2376	90	31	results	result	VERB
inlawrev-2376	90	32	in	in	ADP
inlawrev-2376	90	33	some	some	DET
inlawrev-2376	90	34	members	member	NOUN
inlawrev-2376	90	35	of	of	ADP
inlawrev-2376	90	36	the	the	DET
inlawrev-2376	90	37	partnership	partnership	NOUN
inlawrev-2376	90	38	always	always	ADV
inlawrev-2376	90	39	being	be	AUX
inlawrev-2376	90	40	personally	personally	ADV
inlawrev-2376	90	41	liable	liable	ADJ
inlawrev-2376	90	42	;	;	PUNCT
inlawrev-2376	90	43	therefore	therefore	ADV
inlawrev-2376	90	44	,	,	PUNCT
inlawrev-2376	90	45	the	the	DET
inlawrev-2376	90	46	irs	irs	PROPN
inlawrev-2376	90	47	could	could	AUX
inlawrev-2376	90	48	never	never	ADV
inlawrev-2376	90	49	establish	establish	VERB
inlawrev-2376	90	50	the	the	DET
inlawrev-2376	90	51	corporate	corporate	ADJ
inlawrev-2376	90	52	characteristic	characteristic	NOUN
inlawrev-2376	90	53	of	of	ADP
inlawrev-2376	90	54	limited	limited	ADJ
inlawrev-2376	90	55	liability	liability	NOUN
inlawrev-2376	90	56	under	under	ADP
inlawrev-2376	90	57	the	the	DET
inlawrev-2376	90	58	zuckman	zuckman	NOUN
inlawrev-2376	90	59	rule	rule	NOUN
inlawrev-2376	90	60	.	.	PUNCT
inlawrev-2376	91	1	^uniform	^uniform	PRON
inlawrev-2376	91	2	limited	limited	PROPN
inlawrev-2376	91	3	partnership	partnership	PROPN
inlawrev-2376	91	4	act	act	PROPN
inlawrev-2376	91	5	§	§	PROPN
inlawrev-2376	91	6	7	7	NUM
inlawrev-2376	91	7	(	(	PUNCT
inlawrev-2376	91	8	1916	1916	NUM
inlawrev-2376	91	9	)	)	PUNCT
inlawrev-2376	91	10	.	.	PUNCT
inlawrev-2376	92	1	'	'	PUNCT
inlawrev-2376	92	2	"	"	PUNCT
inlawrev-2376	92	3	j.	j.	PROPN
inlawrev-2376	92	4	crane	crane	PROPN
inlawrev-2376	92	5	&	&	CCONJ
inlawrev-2376	92	6	a.	a.	PROPN
inlawrev-2376	92	7	bromberg	bromberg	PROPN
inlawrev-2376	92	8	,	,	PUNCT
inlawrev-2376	92	9	supra	supra	PROPN
inlawrev-2376	92	10	note	note	PROPN
inlawrev-2376	92	11	8	8	NUM
inlawrev-2376	92	12	,	,	PUNCT
inlawrev-2376	92	13	§	§	NOUN
inlawrev-2376	92	14	26	26	NUM
inlawrev-2376	92	15	at	at	ADP
inlawrev-2376	92	16	147	147	NUM
inlawrev-2376	92	17	-	-	SYM
inlawrev-2376	92	18	48	48	NUM
inlawrev-2376	92	19	.	.	PUNCT
inlawrev-2376	92	20	508	508	NUM
inlawrev-2376	92	21	indiana	indiana	PROPN
inlawrev-2376	92	22	law	law	NOUN
inlawrev-2376	92	23	review	review	NOUN
inlawrev-2376	92	24	[	[	X
inlawrev-2376	92	25	vol	vol	NOUN
inlawrev-2376	92	26	.	.	PUNCT
inlawrev-2376	92	27	13:503	13:503	NUM
inlawrev-2376	92	28	a	a	DET
inlawrev-2376	92	29	general	general	ADJ
inlawrev-2376	92	30	consensus	consensus	NOUN
inlawrev-2376	92	31	about	about	ADP
inlawrev-2376	92	32	the	the	DET
inlawrev-2376	92	33	meaning	meaning	NOUN
inlawrev-2376	92	34	of	of	ADP
inlawrev-2376	92	35	the	the	DET
inlawrev-2376	92	36	section	section	NOUN
inlawrev-2376	92	37	7	7	NUM
inlawrev-2376	92	38	phrase	phrase	NOUN
inlawrev-2376	92	39	.	.	PUNCT
inlawrev-2376	93	1	a	a	DET
inlawrev-2376	93	2	limited	limited	ADJ
inlawrev-2376	93	3	partner	partner	NOUN
inlawrev-2376	93	4	may	may	AUX
inlawrev-2376	93	5	be	be	AUX
inlawrev-2376	93	6	personally	personally	ADV
inlawrev-2376	93	7	liable	liable	ADJ
inlawrev-2376	93	8	to	to	ADP
inlawrev-2376	93	9	the	the	DET
inlawrev-2376	93	10	creditors	creditor	NOUN
inlawrev-2376	93	11	of	of	ADP
inlawrev-2376	93	12	the	the	DET
inlawrev-2376	93	13	partnership	partnership	NOUN
inlawrev-2376	93	14	under	under	ADP
inlawrev-2376	93	15	section	section	NOUN
inlawrev-2376	93	16	7	7	NUM
inlawrev-2376	93	17	when	when	SCONJ
inlawrev-2376	93	18	the	the	DET
inlawrev-2376	93	19	limited	limited	ADJ
inlawrev-2376	93	20	partner	partner	NOUN
inlawrev-2376	93	21	assumes	assume	VERB
inlawrev-2376	93	22	the	the	DET
inlawrev-2376	93	23	dayto	dayto	PROPN
inlawrev-2376	93	24	-	-	PUNCT
inlawrev-2376	93	25	day	day	NOUN
inlawrev-2376	93	26	control	control	NOUN
inlawrev-2376	93	27	of	of	ADP
inlawrev-2376	93	28	the	the	DET
inlawrev-2376	93	29	partnership/	partnership/	NOUN
inlawrev-2376	93	30	"	"	PUNCT
inlawrev-2376	93	31	in	in	ADP
inlawrev-2376	93	32	delaney	delaney	PROPN
inlawrev-2376	93	33	v.	v.	ADP
inlawrev-2376	93	34	fidelity	fidelity	PROPN
inlawrev-2376	93	35	lease	lease	PROPN
inlawrev-2376	93	36	ltd	ltd	PROPN
inlawrev-2376	93	37	.	.	PROPN
inlawrev-2376	93	38	,*^	,*^	PUNCT
inlawrev-2376	93	39	the	the	DET
inlawrev-2376	93	40	plaintiffs	plaintiff	NOUN
inlawrev-2376	93	41	brought	bring	VERB
inlawrev-2376	93	42	an	an	DET
inlawrev-2376	93	43	action	action	NOUN
inlawrev-2376	93	44	for	for	ADP
inlawrev-2376	93	45	breach	breach	NOUN
inlawrev-2376	93	46	of	of	ADP
inlawrev-2376	93	47	lease	lease	NOUN
inlawrev-2376	93	48	against	against	ADP
inlawrev-2376	93	49	a	a	DET
inlawrev-2376	93	50	limited	limited	ADJ
inlawrev-2376	93	51	partnership	partnership	NOUN
inlawrev-2376	93	52	,	,	PUNCT
inlawrev-2376	93	53	the	the	DET
inlawrev-2376	93	54	sole	sole	ADJ
inlawrev-2376	93	55	corporate	corporate	ADJ
inlawrev-2376	93	56	general	general	ADJ
inlawrev-2376	93	57	partner	partner	NOUN
inlawrev-2376	93	58	,	,	PUNCT
inlawrev-2376	93	59	and	and	CCONJ
inlawrev-2376	93	60	the	the	DET
inlawrev-2376	93	61	limited	limited	ADJ
inlawrev-2376	93	62	partners	partner	NOUN
inlawrev-2376	93	63	.	.	PUNCT
inlawrev-2376	94	1	the	the	DET
inlawrev-2376	94	2	limited	limited	ADJ
inlawrev-2376	94	3	partners	partner	NOUN
inlawrev-2376	94	4	had	have	VERB
inlawrev-2376	94	5	dual	dual	ADJ
inlawrev-2376	94	6	capacities	capacity	NOUN
inlawrev-2376	94	7	in	in	ADP
inlawrev-2376	94	8	that	that	SCONJ
inlawrev-2376	94	9	they	they	PRON
inlawrev-2376	94	10	were	be	AUX
inlawrev-2376	94	11	also	also	ADV
inlawrev-2376	94	12	officers	officer	NOUN
inlawrev-2376	94	13	of	of	ADP
inlawrev-2376	94	14	the	the	DET
inlawrev-2376	94	15	sole	sole	ADJ
inlawrev-2376	94	16	corporate	corporate	ADJ
inlawrev-2376	94	17	general	general	ADJ
inlawrev-2376	94	18	partner	partner	NOUN
inlawrev-2376	94	19	.	.	PUNCT
inlawrev-2376	95	1	the	the	DET
inlawrev-2376	95	2	limited	limited	ADJ
inlawrev-2376	95	3	partners	partner	NOUN
inlawrev-2376	95	4	in	in	ADP
inlawrev-2376	95	5	their	their	PRON
inlawrev-2376	95	6	officer	officer	NOUN
inlawrev-2376	95	7	roles	role	NOUN
inlawrev-2376	95	8	conducted	conduct	VERB
inlawrev-2376	95	9	the	the	DET
inlawrev-2376	95	10	day	day	NOUN
inlawrev-2376	95	11	-	-	PUNCT
inlawrev-2376	95	12	to	to	ADP
inlawrev-2376	95	13	-	-	PUNCT
inlawrev-2376	95	14	day	day	NOUN
inlawrev-2376	95	15	business	business	NOUN
inlawrev-2376	95	16	of	of	ADP
inlawrev-2376	95	17	the	the	DET
inlawrev-2376	95	18	partnership	partnership	NOUN
inlawrev-2376	95	19	.	.	PUNCT
inlawrev-2376	96	1	recognizing	recognize	VERB
inlawrev-2376	96	2	the	the	DET
inlawrev-2376	96	3	difficulty	difficulty	NOUN
inlawrev-2376	96	4	of	of	ADP
inlawrev-2376	96	5	separating	separate	VERB
inlawrev-2376	96	6	the	the	DET
inlawrev-2376	96	7	acts	act	NOUN
inlawrev-2376	96	8	of	of	ADP
inlawrev-2376	96	9	the	the	DET
inlawrev-2376	96	10	limited	limited	ADJ
inlawrev-2376	96	11	partners	partner	NOUN
inlawrev-2376	96	12	into	into	ADP
inlawrev-2376	96	13	different	different	ADJ
inlawrev-2376	96	14	categories	category	NOUN
inlawrev-2376	96	15	,	,	PUNCT
inlawrev-2376	96	16	the	the	DET
inlawrev-2376	96	17	texas	texas	PROPN
inlawrev-2376	96	18	supreme	supreme	PROPN
inlawrev-2376	96	19	court	court	PROPN
inlawrev-2376	96	20	concluded	conclude	VERB
inlawrev-2376	96	21	that	that	SCONJ
inlawrev-2376	96	22	their	their	PRON
inlawrev-2376	96	23	day	day	NOUN
inlawrev-2376	96	24	-	-	PUNCT
inlawrev-2376	96	25	to	to	ADP
inlawrev-2376	96	26	-	-	PUNCT
inlawrev-2376	96	27	day	day	NOUN
inlawrev-2376	96	28	control	control	NOUN
inlawrev-2376	96	29	as	as	SCONJ
inlawrev-2376	96	30	limited	limited	ADJ
inlawrev-2376	96	31	partners	partner	NOUN
inlawrev-2376	96	32	violated	violate	VERB
inlawrev-2376	96	33	section	section	NOUN
inlawrev-2376	96	34	1.^^	1.^^	NUM
inlawrev-2376	96	35	a	a	DET
inlawrev-2376	96	36	limited	limited	ADJ
inlawrev-2376	96	37	partner	partner	NOUN
inlawrev-2376	96	38	may	may	AUX
inlawrev-2376	96	39	also	also	ADV
inlawrev-2376	96	40	violate	violate	VERB
inlawrev-2376	96	41	section	section	NOUN
inlawrev-2376	96	42	7	7	NUM
inlawrev-2376	96	43	by	by	ADP
inlawrev-2376	96	44	exercising	exercise	VERB
inlawrev-2376	96	45	some	some	DET
inlawrev-2376	96	46	fairly	fairly	ADV
inlawrev-2376	96	47	broad	broad	ADJ
inlawrev-2376	96	48	powers	power	NOUN
inlawrev-2376	96	49	of	of	ADP
inlawrev-2376	96	50	control	control	NOUN
inlawrev-2376	96	51	over	over	ADP
inlawrev-2376	96	52	the	the	DET
inlawrev-2376	96	53	partnership	partnership	NOUN
inlawrev-2376	96	54	.	.	PUNCT
inlawrev-2376	97	1	in	in	ADP
inlawrev-2376	97	2	holzman	holzman	PROPN
inlawrev-2376	97	3	v.	v.	PROPN
inlawrev-2376	97	4	de	de	PROPN
inlawrev-2376	97	5	escamilla,*^	escamilla,*^	X
inlawrev-2376	97	6	the	the	DET
inlawrev-2376	97	7	limited	limited	ADJ
inlawrev-2376	97	8	partners	partner	NOUN
inlawrev-2376	97	9	violated	violate	VERB
inlawrev-2376	97	10	section	section	NOUN
inlawrev-2376	97	11	7	7	NUM
inlawrev-2376	97	12	because	because	SCONJ
inlawrev-2376	97	13	they	they	PRON
inlawrev-2376	97	14	decided	decide	VERB
inlawrev-2376	97	15	what	what	PRON
inlawrev-2376	97	16	crops	crop	NOUN
inlawrev-2376	97	17	to	to	PART
inlawrev-2376	97	18	plant	plant	VERB
inlawrev-2376	97	19	and	and	CCONJ
inlawrev-2376	97	20	controlled	control	VERB
inlawrev-2376	97	21	withdrawals	withdrawal	NOUN
inlawrev-2376	97	22	from	from	ADP
inlawrev-2376	97	23	the	the	DET
inlawrev-2376	97	24	partnership	partnership	NOUN
inlawrev-2376	97	25	's	's	PART
inlawrev-2376	97	26	checking	checking	NOUN
inlawrev-2376	97	27	account	account	NOUN
inlawrev-2376	97	28	.	.	PUNCT
inlawrev-2376	97	29	'	'	PUNCT
inlawrev-2376	98	1	*	*	PUNCT
inlawrev-2376	98	2	*	*	PUNCT
inlawrev-2376	98	3	although	although	SCONJ
inlawrev-2376	98	4	the	the	DET
inlawrev-2376	98	5	limited	limited	ADJ
inlawrev-2376	98	6	partner	partner	NOUN
inlawrev-2376	98	7	's	's	PART
inlawrev-2376	98	8	actions	action	NOUN
inlawrev-2376	98	9	did	do	AUX
inlawrev-2376	98	10	not	not	PART
inlawrev-2376	98	11	constitute	constitute	VERB
inlawrev-2376	98	12	"	"	PUNCT
inlawrev-2376	98	13	day	day	NOUN
inlawrev-2376	98	14	-	-	PUNCT
inlawrev-2376	98	15	to	to	ADP
inlawrev-2376	98	16	-	-	PUNCT
inlawrev-2376	98	17	day	day	NOUN
inlawrev-2376	98	18	"	"	PUNCT
inlawrev-2376	98	19	activities	activity	NOUN
inlawrev-2376	98	20	,	,	PUNCT
inlawrev-2376	98	21	they	they	PRON
inlawrev-2376	98	22	did	do	AUX
inlawrev-2376	98	23	constitute	constitute	VERB
inlawrev-2376	98	24	sufficient	sufficient	ADJ
inlawrev-2376	98	25	participation	participation	NOUN
inlawrev-2376	98	26	in	in	ADP
inlawrev-2376	98	27	the	the	DET
inlawrev-2376	98	28	business	business	NOUN
inlawrev-2376	98	29	to	to	PART
inlawrev-2376	98	30	violate	violate	VERB
inlawrev-2376	98	31	section	section	NOUN
inlawrev-2376	98	32	7	7	NUM
inlawrev-2376	98	33	.	.	PUNCT
inlawrev-2376	98	34	a	a	DET
inlawrev-2376	98	35	limited	limited	ADJ
inlawrev-2376	98	36	partner	partner	NOUN
inlawrev-2376	98	37	's	's	PART
inlawrev-2376	98	38	"	"	PUNCT
inlawrev-2376	98	39	active	active	ADJ
inlawrev-2376	98	40	participation	participation	NOUN
inlawrev-2376	98	41	"	"	PUNCT
inlawrev-2376	98	42	in	in	ADP
inlawrev-2376	98	43	the	the	DET
inlawrev-2376	98	44	business	business	NOUN
inlawrev-2376	98	45	not	not	PART
inlawrev-2376	98	46	only	only	ADV
inlawrev-2376	98	47	violates	violate	VERB
inlawrev-2376	98	48	section	section	NOUN
inlawrev-2376	98	49	7	7	NUM
inlawrev-2376	98	50	but	but	CCONJ
inlawrev-2376	98	51	also	also	ADV
inlawrev-2376	98	52	causes	cause	VERB
inlawrev-2376	98	53	a	a	DET
inlawrev-2376	98	54	limited	limited	ADJ
inlawrev-2376	98	55	partner	partner	NOUN
inlawrev-2376	98	56	to	to	PART
inlawrev-2376	98	57	become	become	VERB
inlawrev-2376	98	58	personally	personally	ADV
inlawrev-2376	98	59	liable	liable	ADJ
inlawrev-2376	98	60	as	as	ADP
inlawrev-2376	98	61	a	a	DET
inlawrev-2376	98	62	general	general	ADJ
inlawrev-2376	98	63	partner	partner	NOUN
inlawrev-2376	98	64	.	.	PUNCT
inlawrev-2376	99	1	a	a	DET
inlawrev-2376	99	2	number	number	NOUN
inlawrev-2376	99	3	of	of	ADP
inlawrev-2376	99	4	courts	court	NOUN
inlawrev-2376	99	5	require	require	VERB
inlawrev-2376	99	6	more	more	ADJ
inlawrev-2376	99	7	than	than	ADP
inlawrev-2376	99	8	"	"	PUNCT
inlawrev-2376	99	9	active	active	ADJ
inlawrev-2376	99	10	participation	participation	NOUN
inlawrev-2376	99	11	"	"	PUNCT
inlawrev-2376	99	12	by	by	ADP
inlawrev-2376	99	13	a	a	DET
inlawrev-2376	99	14	limited	limited	ADJ
inlawrev-2376	99	15	partner	partner	NOUN
inlawrev-2376	99	16	to	to	PART
inlawrev-2376	99	17	impose	impose	VERB
inlawrev-2376	99	18	personal	personal	ADJ
inlawrev-2376	99	19	liability	liability	NOUN
inlawrev-2376	99	20	under	under	ADP
inlawrev-2376	99	21	section	section	NOUN
inlawrev-2376	99	22	7.'*^	7.'*^	NUM
inlawrev-2376	99	23	these	these	DET
inlawrev-2376	99	24	cases	case	NOUN
inlawrev-2376	99	25	require	require	VERB
inlawrev-2376	99	26	active	active	ADJ
inlawrev-2376	99	27	participation	participation	NOUN
inlawrev-2376	99	28	plus	plus	CCONJ
inlawrev-2376	99	29	a	a	DET
inlawrev-2376	99	30	showing	showing	NOUN
inlawrev-2376	99	31	that	that	SCONJ
inlawrev-2376	99	32	the	the	DET
inlawrev-2376	99	33	creditors	creditor	NOUN
inlawrev-2376	99	34	detrimentally	detrimentally	ADV
inlawrev-2376	99	35	relied	rely	VERB
inlawrev-2376	99	36	on	on	ADP
inlawrev-2376	99	37	the	the	DET
inlawrev-2376	99	38	belief	belief	NOUN
inlawrev-2376	99	39	that	that	SCONJ
inlawrev-2376	99	40	the	the	DET
inlawrev-2376	99	41	limited	limited	ADJ
inlawrev-2376	99	42	partner	partner	NOUN
inlawrev-2376	99	43	was	be	AUX
inlawrev-2376	99	44	actually	actually	ADV
inlawrev-2376	99	45	a	a	DET
inlawrev-2376	99	46	general	general	ADJ
inlawrev-2376	99	47	partner	partner	NOUN
inlawrev-2376	99	48	.	.	PUNCT
inlawrev-2376	100	1	*	*	PUNCT
inlawrev-2376	100	2	®	®	NOUN
inlawrev-2376	100	3	the	the	DET
inlawrev-2376	100	4	genesis	genesis	NOUN
inlawrev-2376	100	5	for	for	ADP
inlawrev-2376	100	6	this	this	DET
inlawrev-2376	100	7	approach	approach	NOUN
inlawrev-2376	100	8	to	to	ADP
inlawrev-2376	100	9	section	section	NOUN
inlawrev-2376	100	10	7	7	NUM
inlawrev-2376	100	11	liability	liability	NOUN
inlawrev-2376	100	12	is	be	AUX
inlawrev-2376	100	13	premised	premise	VERB
inlawrev-2376	100	14	on	on	ADP
inlawrev-2376	100	15	a	a	DET
inlawrev-2376	100	16	basic	basic	ADJ
inlawrev-2376	100	17	assumption	assumption	NOUN
inlawrev-2376	100	18	of	of	ADP
inlawrev-2376	100	19	the	the	DET
inlawrev-2376	100	20	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	100	21	.	.	PUNCT
inlawrev-2376	100	22	:	:	PUNCT
inlawrev-2376	101	1	no	no	DET
inlawrev-2376	101	2	public	public	ADJ
inlawrev-2376	101	3	policy	policy	NOUN
inlawrev-2376	101	4	requires	require	VERB
inlawrev-2376	101	5	a	a	DET
inlawrev-2376	101	6	person	person	NOUN
inlawrev-2376	101	7	who	who	PRON
inlawrev-2376	101	8	contributes	contribute	VERB
inlawrev-2376	101	9	to	to	ADP
inlawrev-2376	101	10	the	the	DET
inlawrev-2376	101	11	capital	capital	NOUN
inlawrev-2376	101	12	of	of	ADP
inlawrev-2376	101	13	a	a	DET
inlawrev-2376	101	14	business	business	NOUN
inlawrev-2376	101	15	,	,	PUNCT
inlawrev-2376	101	16	acquires	acquire	VERB
inlawrev-2376	101	17	an	an	DET
inlawrev-2376	101	18	interest	interest	NOUN
inlawrev-2376	101	19	in	in	ADP
inlawrev-2376	101	20	the	the	DET
inlawrev-2376	101	21	profits	profit	NOUN
inlawrev-2376	101	22	,	,	PUNCT
inlawrev-2376	101	23	and	and	CCONJ
inlawrev-2376	101	24	some	some	DET
inlawrev-2376	101	25	degree	degree	NOUN
inlawrev-2376	101	26	of	of	ADP
inlawrev-2376	101	27	control	control	NOUN
inlawrev-2376	101	28	over	over	ADP
inlawrev-2376	101	29	the	the	DET
inlawrev-2376	101	30	conduct	conduct	NOUN
inlawrev-2376	101	31	of	of	ADP
inlawrev-2376	101	32	the	the	DET
inlawrev-2376	101	33	business	business	NOUN
inlawrev-2376	101	34	,	,	PUNCT
inlawrev-2376	101	35	to	to	PART
inlawrev-2376	101	36	become	become	VERB
inlawrev-2376	101	37	bound	bind	VERB
inlawrev-2376	101	38	for	for	ADP
inlawrev-2376	101	39	the	the	DET
inlawrev-2376	101	40	obligations	obligation	NOUN
inlawrev-2376	101	41	of	of	ADP
inlawrev-2376	101	42	the	the	DET
inlawrev-2376	101	43	business	business	NOUN
inlawrev-2376	101	44	;	;	PUNCT
inlawrev-2376	101	45	provided	provide	VERB
inlawrev-2376	101	46	'	'	PUNCT
inlawrev-2376	101	47	°	°	NOUN
inlawrev-2376	101	48	wei\	wei\	NOUN
inlawrev-2376	101	49	v.	v.	ADP
inlawrev-2376	101	50	diversified	diversified	ADJ
inlawrev-2376	101	51	properties	property	NOUN
inlawrev-2376	101	52	,	,	PUNCT
inlawrev-2376	101	53	319	319	NUM
inlawrev-2376	101	54	f.	f.	NOUN
inlawrev-2376	101	55	supp	supp	PROPN
inlawrev-2376	101	56	.	.	PUNCT
inlawrev-2376	102	1	778	778	NUM
inlawrev-2376	102	2	(	(	PUNCT
inlawrev-2376	102	3	d.d.c	d.d.c	PROPN
inlawrev-2376	102	4	.	.	PROPN
inlawrev-2376	102	5	1970	1970	NUM
inlawrev-2376	102	6	)	)	PUNCT
inlawrev-2376	102	7	;	;	PUNCT
inlawrev-2376	103	1	gast	gast	PROPN
inlawrev-2376	103	2	v.	v.	ADP
inlawrev-2376	103	3	petsinger	petsinger	NOUN
inlawrev-2376	103	4	,	,	PUNCT
inlawrev-2376	103	5	228	228	NUM
inlawrev-2376	103	6	pa	pa	PROPN
inlawrev-2376	103	7	.	.	PUNCT
inlawrev-2376	103	8	super	super	PROPN
inlawrev-2376	103	9	.	.	PUNCT
inlawrev-2376	104	1	ct	ct	PROPN
inlawrev-2376	104	2	.	.	PROPN
inlawrev-2376	104	3	394	394	NUM
inlawrev-2376	104	4	,	,	PUNCT
inlawrev-2376	104	5	323	323	NUM
inlawrev-2376	104	6	a.2d	a.2d	SYM
inlawrev-2376	104	7	381	381	NUM
inlawrev-2376	104	8	(	(	PUNCT
inlawrev-2376	104	9	1974	1974	NUM
inlawrev-2376	104	10	)	)	PUNCT
inlawrev-2376	104	11	.	.	PUNCT
inlawrev-2376	105	1	"	"	PUNCT
inlawrev-2376	105	2	526	526	NUM
inlawrev-2376	105	3	s.w.2d	s.w.2d	NUM
inlawrev-2376	105	4	543	543	NUM
inlawrev-2376	105	5	(	(	PUNCT
inlawrev-2376	105	6	tex	tex	PROPN
inlawrev-2376	105	7	.	.	PROPN
inlawrev-2376	105	8	1975	1975	NUM
inlawrev-2376	105	9	)	)	PUNCT
inlawrev-2376	105	10	.	.	PUNCT
inlawrev-2376	106	1	"	"	PUNCT
inlawrev-2376	106	2	/d	/d	PUNCT
inlawrev-2376	106	3	.	.	PUNCT
inlawrev-2376	107	1	at	at	ADP
inlawrev-2376	107	2	545	545	NUM
inlawrev-2376	107	3	.	.	PUNCT
inlawrev-2376	108	1	"	"	PUNCT
inlawrev-2376	108	2	86	86	NUM
inlawrev-2376	108	3	cal	cal	NOUN
inlawrev-2376	108	4	.	.	PUNCT
inlawrev-2376	109	1	app	app	PROPN
inlawrev-2376	109	2	.	.	PUNCT
inlawrev-2376	110	1	2d	2d	PROPN
inlawrev-2376	110	2	858	858	NUM
inlawrev-2376	110	3	,	,	PUNCT
inlawrev-2376	110	4	195	195	NUM
inlawrev-2376	110	5	p.2d	p.2d	SYM
inlawrev-2376	110	6	833	833	NUM
inlawrev-2376	110	7	(	(	PUNCT
inlawrev-2376	110	8	1948	1948	NUM
inlawrev-2376	110	9	)	)	PUNCT
inlawrev-2376	110	10	.	.	PUNCT
inlawrev-2376	111	1	"	"	PUNCT
inlawrev-2376	111	2	/d	/d	PUNCT
inlawrev-2376	111	3	.	.	PUNCT
inlawrev-2376	112	1	at	at	ADP
inlawrev-2376	112	2	860	860	NUM
inlawrev-2376	112	3	,	,	PUNCT
inlawrev-2376	112	4	195	195	NUM
inlawrev-2376	112	5	p.2d	p.2d	PUNCT
inlawrev-2376	112	6	at	at	ADP
inlawrev-2376	112	7	834	834	NUM
inlawrev-2376	112	8	.	.	PUNCT
inlawrev-2376	112	9	*	*	PUNCT
inlawrev-2376	112	10	^see	^see	NUM
inlawrev-2376	112	11	,	,	PUNCT
inlawrev-2376	112	12	e.g.	e.g.	ADV
inlawrev-2376	112	13	,	,	PUNCT
inlawrev-2376	112	14	frigidaire	frigidaire	PROPN
inlawrev-2376	112	15	sales	sales	PROPN
inlawrev-2376	112	16	corp	corp	PROPN
inlawrev-2376	112	17	.	.	PROPN
inlawrev-2376	113	1	v.	v.	ADP
inlawrev-2376	113	2	union	union	NOUN
inlawrev-2376	113	3	properties	property	NOUN
inlawrev-2376	113	4	,	,	PUNCT
inlawrev-2376	113	5	inc	inc	PROPN
inlawrev-2376	113	6	.	.	PROPN
inlawrev-2376	113	7	,	,	PUNCT
inlawrev-2376	113	8	88	88	NUM
inlawrev-2376	113	9	wash	wash	NOUN
inlawrev-2376	113	10	.	.	PUNCT
inlawrev-2376	114	1	2d	2d	NOUN
inlawrev-2376	114	2	400	400	NUM
inlawrev-2376	114	3	,	,	PUNCT
inlawrev-2376	114	4	562	562	NUM
inlawrev-2376	114	5	p.2d	p.2d	NUM
inlawrev-2376	114	6	244	244	NUM
inlawrev-2376	114	7	(	(	PUNCT
inlawrev-2376	114	8	1977	1977	NUM
inlawrev-2376	114	9	)	)	PUNCT
inlawrev-2376	114	10	;	;	PUNCT
inlawrev-2376	114	11	rathke	rathke	NOUN
inlawrev-2376	114	12	v.	v.	ADP
inlawrev-2376	114	13	griffith	griffith	PROPN
inlawrev-2376	114	14	,	,	PUNCT
inlawrev-2376	114	15	36	36	NUM
inlawrev-2376	114	16	wash	wash	NOUN
inlawrev-2376	114	17	.	.	PUNCT
inlawrev-2376	115	1	2d	2d	NOUN
inlawrev-2376	115	2	394	394	NUM
inlawrev-2376	115	3	,	,	PUNCT
inlawrev-2376	115	4	218	218	NUM
inlawrev-2376	115	5	p.2d	p.2d	SYM
inlawrev-2376	115	6	757	757	NUM
inlawrev-2376	115	7	(	(	PUNCT
inlawrev-2376	115	8	1950	1950	NUM
inlawrev-2376	115	9	)	)	PUNCT
inlawrev-2376	115	10	.	.	PUNCT
inlawrev-2376	116	1	^trigidaire	^trigidaire	PUNCT
inlawrev-2376	116	2	sales	sales	PROPN
inlawrev-2376	116	3	corp	corp	PROPN
inlawrev-2376	116	4	.	.	PROPN
inlawrev-2376	117	1	v.	v.	ADP
inlawrev-2376	117	2	union	union	NOUN
inlawrev-2376	117	3	properties	property	NOUN
inlawrev-2376	117	4	,	,	PUNCT
inlawrev-2376	117	5	inc	inc	PROPN
inlawrev-2376	117	6	.	.	PROPN
inlawrev-2376	117	7	,	,	PUNCT
inlawrev-2376	117	8	88	88	NUM
inlawrev-2376	117	9	wash	wash	NOUN
inlawrev-2376	117	10	.	.	PUNCT
inlawrev-2376	118	1	2d	2d	NOUN
inlawrev-2376	118	2	400	400	NUM
inlawrev-2376	118	3	.	.	PUNCT
inlawrev-2376	119	1	562	562	NUM
inlawrev-2376	119	2	p.2d	p.2d	NUM
inlawrev-2376	119	3	244	244	NUM
inlawrev-2376	119	4	;	;	PUNCT
inlawrev-2376	119	5	rathke	rathke	NOUN
inlawrev-2376	119	6	v.	v.	ADP
inlawrev-2376	119	7	griffith	griffith	PROPN
inlawrev-2376	119	8	,	,	PUNCT
inlawrev-2376	119	9	36	36	NUM
inlawrev-2376	119	10	wash	wash	NOUN
inlawrev-2376	119	11	.	.	PUNCT
inlawrev-2376	120	1	2d	2d	NOUN
inlawrev-2376	120	2	394	394	NUM
inlawrev-2376	120	3	,	,	PUNCT
inlawrev-2376	120	4	218	218	NUM
inlawrev-2376	120	5	p.2d	p.2d	SYM
inlawrev-2376	120	6	757	757	PROPN
inlawrev-2376	120	7	.	.	PUNCT
inlawrev-2376	120	8	1980	1980	NUM
inlawrev-2376	120	9	]	]	PUNCT
inlawrev-2376	120	10	limited	limit	VERB
inlawrev-2376	120	11	partnerships	partnership	NOUN
inlawrev-2376	120	12	509	509	NUM
inlawrev-2376	120	13	creditors	creditor	NOUN
inlawrev-2376	120	14	have	have	VERB
inlawrev-2376	120	15	no	no	DET
inlawrev-2376	120	16	reason	reason	NOUN
inlawrev-2376	120	17	to	to	PART
inlawrev-2376	120	18	believe	believe	VERB
inlawrev-2376	120	19	at	at	ADP
inlawrev-2376	120	20	the	the	DET
inlawrev-2376	120	21	times	time	NOUN
inlawrev-2376	120	22	their	their	PRON
inlawrev-2376	120	23	credits	credit	NOUN
inlawrev-2376	120	24	were	be	AUX
inlawrev-2376	120	25	extended	extend	VERB
inlawrev-2376	120	26	that	that	SCONJ
inlawrev-2376	120	27	such	such	ADJ
inlawrev-2376	120	28	person	person	NOUN
inlawrev-2376	120	29	was	be	AUX
inlawrev-2376	120	30	so	so	ADV
inlawrev-2376	120	31	bound	bound	ADJ
inlawrev-2376	120	32	.	.	PUNCT
inlawrev-2376	121	1	"^	"^	PUNCT
inlawrev-2376	121	2	in	in	ADP
inlawrev-2376	121	3	frigidaire	frigidaire	PROPN
inlawrev-2376	121	4	sales	sales	PROPN
inlawrev-2376	121	5	corp	corp	PROPN
inlawrev-2376	121	6	.	.	PROPN
inlawrev-2376	122	1	v.	v.	ADP
inlawrev-2376	122	2	union	union	NOUN
inlawrev-2376	122	3	properties	property	NOUN
inlawrev-2376	122	4	,	,	PUNCT
inlawrev-2376	122	5	inc	inc	PROPN
inlawrev-2376	122	6	.	.	PROPN
inlawrev-2376	122	7	,*^	,*^	PUNCT
inlawrev-2376	122	8	a	a	DET
inlawrev-2376	122	9	creditor	creditor	NOUN
inlawrev-2376	122	10	of	of	ADP
inlawrev-2376	122	11	a	a	DET
inlawrev-2376	122	12	limited	limited	ADJ
inlawrev-2376	122	13	partnership	partnership	NOUN
inlawrev-2376	122	14	brought	bring	VERB
inlawrev-2376	122	15	a	a	DET
inlawrev-2376	122	16	claim	claim	NOUN
inlawrev-2376	122	17	against	against	ADP
inlawrev-2376	122	18	the	the	DET
inlawrev-2376	122	19	corporate	corporate	ADJ
inlawrev-2376	122	20	general	general	ADJ
inlawrev-2376	122	21	partner	partner	NOUN
inlawrev-2376	122	22	and	and	CCONJ
inlawrev-2376	122	23	the	the	DET
inlawrev-2376	122	24	limited	limited	ADJ
inlawrev-2376	122	25	partners	partner	NOUN
inlawrev-2376	122	26	individually	individually	ADV
inlawrev-2376	122	27	for	for	ADP
inlawrev-2376	122	28	failure	failure	NOUN
inlawrev-2376	122	29	to	to	PART
inlawrev-2376	122	30	pay	pay	VERB
inlawrev-2376	122	31	an	an	DET
inlawrev-2376	122	32	installment	installment	NOUN
inlawrev-2376	122	33	payment	payment	NOUN
inlawrev-2376	122	34	due	due	ADJ
inlawrev-2376	122	35	on	on	ADP
inlawrev-2376	122	36	a	a	DET
inlawrev-2376	122	37	contract	contract	NOUN
inlawrev-2376	122	38	.	.	PUNCT
inlawrev-2376	123	1	the	the	DET
inlawrev-2376	123	2	washington	washington	PROPN
inlawrev-2376	123	3	supreme	supreme	PROPN
inlawrev-2376	123	4	court	court	PROPN
inlawrev-2376	123	5	held	hold	VERB
inlawrev-2376	123	6	that	that	SCONJ
inlawrev-2376	123	7	the	the	DET
inlawrev-2376	123	8	limited	limited	ADJ
inlawrev-2376	123	9	partners	partner	NOUN
inlawrev-2376	123	10	were	be	AUX
inlawrev-2376	123	11	not	not	PART
inlawrev-2376	123	12	personally	personally	ADV
inlawrev-2376	123	13	liable	liable	ADJ
inlawrev-2376	123	14	,	,	PUNCT
inlawrev-2376	123	15	absent	absent	ADJ
inlawrev-2376	123	16	a	a	DET
inlawrev-2376	123	17	finding	finding	NOUN
inlawrev-2376	123	18	that	that	SCONJ
inlawrev-2376	123	19	the	the	DET
inlawrev-2376	123	20	creditor	creditor	NOUN
inlawrev-2376	123	21	relied	rely	VERB
inlawrev-2376	123	22	on	on	ADP
inlawrev-2376	123	23	the	the	DET
inlawrev-2376	123	24	credit	credit	NOUN
inlawrev-2376	123	25	of	of	ADP
inlawrev-2376	123	26	the	the	DET
inlawrev-2376	123	27	limited	limited	ADJ
inlawrev-2376	123	28	partners	partner	NOUN
inlawrev-2376	123	29	when	when	SCONJ
inlawrev-2376	123	30	extending	extend	VERB
inlawrev-2376	123	31	credit	credit	NOUN
inlawrev-2376	123	32	to	to	ADP
inlawrev-2376	123	33	the	the	DET
inlawrev-2376	123	34	partnership/^	partnership/^	ADJ
inlawrev-2376	123	35	a	a	DET
inlawrev-2376	123	36	majority	majority	NOUN
inlawrev-2376	123	37	of	of	ADP
inlawrev-2376	123	38	state	state	NOUN
inlawrev-2376	123	39	statutes	statute	NOUN
inlawrev-2376	123	40	are	be	AUX
inlawrev-2376	123	41	silent	silent	ADJ
inlawrev-2376	123	42	on	on	ADP
inlawrev-2376	123	43	whether	whether	SCONJ
inlawrev-2376	123	44	reliance	reliance	NOUN
inlawrev-2376	123	45	is	be	AUX
inlawrev-2376	123	46	a	a	DET
inlawrev-2376	123	47	necessary	necessary	ADJ
inlawrev-2376	123	48	element	element	NOUN
inlawrev-2376	123	49	of	of	ADP
inlawrev-2376	123	50	section	section	NOUN
inlawrev-2376	123	51	7	7	NUM
inlawrev-2376	123	52	control.^	control.^	NOUN
inlawrev-2376	123	53	"	"	PUNCT
inlawrev-2376	123	54	the	the	DET
inlawrev-2376	123	55	1976	1976	NUM
inlawrev-2376	123	56	revised	revise	VERB
inlawrev-2376	123	57	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	123	58	.	.	PUNCT
inlawrev-2376	124	1	implicitly	implicitly	ADV
inlawrev-2376	124	2	states	state	VERB
inlawrev-2376	124	3	that	that	SCONJ
inlawrev-2376	124	4	reliance	reliance	NOUN
inlawrev-2376	124	5	is	be	AUX
inlawrev-2376	124	6	intended	intend	VERB
inlawrev-2376	124	7	to	to	PART
inlawrev-2376	124	8	be	be	AUX
inlawrev-2376	124	9	a	a	DET
inlawrev-2376	124	10	part	part	NOUN
inlawrev-2376	124	11	of	of	ADP
inlawrev-2376	124	12	the	the	DET
inlawrev-2376	124	13	section	section	NOUN
inlawrev-2376	124	14	7	7	NUM
inlawrev-2376	124	15	determination.^^	determination.^^	NOUN
inlawrev-2376	124	16	the	the	DET
inlawrev-2376	124	17	1976	1976	NUM
inlawrev-2376	124	18	version	version	NOUN
inlawrev-2376	124	19	,	,	PUNCT
inlawrev-2376	124	20	however	however	ADV
inlawrev-2376	124	21	,	,	PUNCT
inlawrev-2376	124	22	has	have	AUX
inlawrev-2376	124	23	not	not	PART
inlawrev-2376	124	24	been	be	AUX
inlawrev-2376	124	25	adopted	adopt	VERB
inlawrev-2376	124	26	in	in	ADP
inlawrev-2376	124	27	any	any	DET
inlawrev-2376	124	28	state	state	NOUN
inlawrev-2376	124	29	.	.	PUNCT
inlawrev-2376	125	1	judicial	judicial	ADJ
inlawrev-2376	125	2	decisions	decision	NOUN
inlawrev-2376	125	3	interpreting	interpret	VERB
inlawrev-2376	125	4	the	the	DET
inlawrev-2376	125	5	statute	statute	NOUN
inlawrev-2376	125	6	indicate	indicate	VERB
inlawrev-2376	125	7	that	that	SCONJ
inlawrev-2376	125	8	when	when	SCONJ
inlawrev-2376	125	9	a	a	DET
inlawrev-2376	125	10	limited	limited	ADJ
inlawrev-2376	125	11	partner	partner	NOUN
inlawrev-2376	125	12	actively	actively	ADV
inlawrev-2376	125	13	participates	participate	VERB
inlawrev-2376	125	14	in	in	ADP
inlawrev-2376	125	15	the	the	DET
inlawrev-2376	125	16	business	business	NOUN
inlawrev-2376	125	17	it	it	PRON
inlawrev-2376	125	18	violates	violate	VERB
inlawrev-2376	125	19	section	section	NOUN
inlawrev-2376	125	20	7	7	NUM
inlawrev-2376	125	21	and	and	CCONJ
inlawrev-2376	125	22	becomes	become	VERB
inlawrev-2376	125	23	personally	personally	ADV
inlawrev-2376	125	24	liable	liable	ADJ
inlawrev-2376	125	25	.	.	PUNCT
inlawrev-2376	126	1	active	active	ADJ
inlawrev-2376	126	2	participation	participation	NOUN
inlawrev-2376	126	3	can	can	AUX
inlawrev-2376	126	4	vary	vary	VERB
inlawrev-2376	126	5	from	from	ADP
inlawrev-2376	126	6	making	make	VERB
inlawrev-2376	126	7	day	day	NOUN
inlawrev-2376	126	8	-	-	PUNCT
inlawrev-2376	126	9	to	to	ADP
inlawrev-2376	126	10	-	-	PUNCT
inlawrev-2376	126	11	day	day	NOUN
inlawrev-2376	126	12	decisions	decision	NOUN
inlawrev-2376	126	13	dealing	deal	VERB
inlawrev-2376	126	14	with	with	ADP
inlawrev-2376	126	15	all	all	DET
inlawrev-2376	126	16	organizational	organizational	ADJ
inlawrev-2376	126	17	matters	matter	NOUN
inlawrev-2376	126	18	to	to	ADP
inlawrev-2376	126	19	periodic	periodic	ADJ
inlawrev-2376	126	20	decisions	decision	NOUN
inlawrev-2376	126	21	relating	relate	VERB
inlawrev-2376	126	22	only	only	ADV
inlawrev-2376	126	23	to	to	ADP
inlawrev-2376	126	24	major	major	ADJ
inlawrev-2376	126	25	items	item	NOUN
inlawrev-2376	126	26	.	.	PUNCT
inlawrev-2376	127	1	in	in	ADP
inlawrev-2376	127	2	addition	addition	NOUN
inlawrev-2376	127	3	to	to	ADP
inlawrev-2376	127	4	active	active	ADJ
inlawrev-2376	127	5	participation	participation	NOUN
inlawrev-2376	127	6	,	,	PUNCT
inlawrev-2376	127	7	some	some	DET
inlawrev-2376	127	8	courts	court	NOUN
inlawrev-2376	127	9	have	have	AUX
inlawrev-2376	127	10	required	require	VERB
inlawrev-2376	127	11	that	that	SCONJ
inlawrev-2376	127	12	the	the	DET
inlawrev-2376	127	13	creditor	creditor	NOUN
inlawrev-2376	127	14	prove	prove	VERB
inlawrev-2376	127	15	reliance	reliance	NOUN
inlawrev-2376	127	16	as	as	ADP
inlawrev-2376	127	17	a	a	DET
inlawrev-2376	127	18	necessary	necessary	ADJ
inlawrev-2376	127	19	part	part	NOUN
inlawrev-2376	127	20	of	of	ADP
inlawrev-2376	127	21	the	the	DET
inlawrev-2376	127	22	section	section	NOUN
inlawrev-2376	127	23	7	7	NUM
inlawrev-2376	127	24	test	test	NOUN
inlawrev-2376	127	25	.	.	PUNCT
inlawrev-2376	128	1	under	under	ADP
inlawrev-2376	128	2	either	either	CCONJ
inlawrev-2376	128	3	judicial	judicial	ADJ
inlawrev-2376	128	4	standard	standard	NOUN
inlawrev-2376	128	5	,	,	PUNCT
inlawrev-2376	128	6	the	the	DET
inlawrev-2376	128	7	limited	limited	ADJ
inlawrev-2376	128	8	partner	partner	NOUN
inlawrev-2376	128	9	must	must	AUX
inlawrev-2376	128	10	do	do	VERB
inlawrev-2376	128	11	more	more	ADJ
inlawrev-2376	128	12	than	than	SCONJ
inlawrev-2376	128	13	possess	possess	VERB
inlawrev-2376	128	14	the	the	DET
inlawrev-2376	128	15	power	power	NOUN
inlawrev-2376	128	16	to	to	PART
inlawrev-2376	128	17	controf^	controf^	VERB
inlawrev-2376	128	18	the	the	DET
inlawrev-2376	128	19	general	general	ADJ
inlawrev-2376	128	20	partner	partner	NOUN
inlawrev-2376	128	21	to	to	PART
inlawrev-2376	128	22	violate	violate	VERB
inlawrev-2376	128	23	section	section	NOUN
inlawrev-2376	128	24	7	7	NUM
inlawrev-2376	128	25	.	.	PUNCT
inlawrev-2376	129	1	no	no	DET
inlawrev-2376	129	2	commentator	commentator	NOUN
inlawrev-2376	129	3	or	or	CCONJ
inlawrev-2376	129	4	court	court	NOUN
inlawrev-2376	129	5	has	have	AUX
inlawrev-2376	129	6	suggested	suggest	VERB
inlawrev-2376	129	7	that	that	SCONJ
inlawrev-2376	129	8	mere	mere	ADJ
inlawrev-2376	129	9	possession	possession	NOUN
inlawrev-2376	129	10	of	of	ADP
inlawrev-2376	129	11	the	the	DET
inlawrev-2376	129	12	power	power	NOUN
inlawrev-2376	129	13	to	to	PART
inlawrev-2376	129	14	control	control	VERB
inlawrev-2376	129	15	should	should	AUX
inlawrev-2376	129	16	result	result	VERB
inlawrev-2376	129	17	in	in	ADP
inlawrev-2376	129	18	imposing	impose	VERB
inlawrev-2376	129	19	personal	personal	ADJ
inlawrev-2376	129	20	liability	liability	NOUN
inlawrev-2376	129	21	on	on	ADP
inlawrev-2376	129	22	the	the	DET
inlawrev-2376	129	23	limited	limited	ADJ
inlawrev-2376	129	24	partner	partner	NOUN
inlawrev-2376	129	25	.	.	PUNCT
inlawrev-2376	130	1	if	if	SCONJ
inlawrev-2376	130	2	active	active	ADJ
inlawrev-2376	130	3	participation	participation	NOUN
inlawrev-2376	130	4	satisfies	satisfy	VERB
inlawrev-2376	130	5	the	the	DET
inlawrev-2376	130	6	element	element	NOUN
inlawrev-2376	130	7	of	of	ADP
inlawrev-2376	130	8	control	control	NOUN
inlawrev-2376	130	9	for	for	ADP
inlawrev-2376	130	10	section	section	NOUN
inlawrev-2376	130	11	7	7	NUM
inlawrev-2376	130	12	,	,	PUNCT
inlawrev-2376	130	13	any	any	DET
inlawrev-2376	130	14	quantum	quantum	NOUN
inlawrev-2376	130	15	of	of	ADP
inlawrev-2376	130	16	control	control	NOUN
inlawrev-2376	130	17	less	less	ADJ
inlawrev-2376	130	18	than	than	ADP
inlawrev-2376	130	19	section	section	NOUN
inlawrev-2376	130	20	7	7	NUM
inlawrev-2376	130	21	control	control	NOUN
inlawrev-2376	130	22	by	by	ADP
inlawrev-2376	130	23	a	a	DET
inlawrev-2376	130	24	limited	limited	ADJ
inlawrev-2376	130	25	partner	partner	NOUN
inlawrev-2376	130	26	should	should	AUX
inlawrev-2376	130	27	constitute	constitute	VERB
inlawrev-2376	130	28	sufficient	sufficient	ADJ
inlawrev-2376	130	29	authority	authority	NOUN
inlawrev-2376	130	30	to	to	PART
inlawrev-2376	130	31	convert	convert	VERB
inlawrev-2376	130	32	the	the	DET
inlawrev-2376	130	33	general	general	ADJ
inlawrev-2376	130	34	partner	partner	NOUN
inlawrev-2376	130	35	into	into	ADP
inlawrev-2376	130	36	a	a	DET
inlawrev-2376	130	37	dummy	dummy	NOUN
inlawrev-2376	130	38	.	.	PUNCT
inlawrev-2376	131	1	logically	logically	ADV
inlawrev-2376	131	2	,	,	PUNCT
inlawrev-2376	131	3	a	a	DET
inlawrev-2376	131	4	limited	limited	ADJ
inlawrev-2376	131	5	partner	partner	NOUN
inlawrev-2376	131	6	that	that	PRON
inlawrev-2376	131	7	possesses	possess	VERB
inlawrev-2376	131	8	the	the	DET
inlawrev-2376	131	9	power	power	NOUN
inlawrev-2376	131	10	to	to	PART
inlawrev-2376	131	11	control	control	VERB
inlawrev-2376	131	12	but	but	CCONJ
inlawrev-2376	131	13	does	do	AUX
inlawrev-2376	131	14	not	not	PART
inlawrev-2376	131	15	exercise	exercise	VERB
inlawrev-2376	131	16	such	such	ADJ
inlawrev-2376	131	17	authority	authority	NOUN
inlawrev-2376	131	18	to	to	PART
inlawrev-2376	131	19	actively	actively	ADV
inlawrev-2376	131	20	participate	participate	VERB
inlawrev-2376	131	21	in	in	ADP
inlawrev-2376	131	22	the	the	DET
inlawrev-2376	131	23	business	business	NOUN
inlawrev-2376	131	24	or	or	CCONJ
inlawrev-2376	131	25	to	to	PART
inlawrev-2376	131	26	cause	cause	VERB
inlawrev-2376	131	27	creditor	creditor	NOUN
inlawrev-2376	131	28	reliance	reliance	NOUN
inlawrev-2376	131	29	should	should	AUX
inlawrev-2376	131	30	not	not	PART
inlawrev-2376	131	31	be	be	AUX
inlawrev-2376	131	32	held	hold	VERB
inlawrev-2376	131	33	personally	personally	ADV
inlawrev-2376	131	34	liable	liable	ADJ
inlawrev-2376	131	35	under	under	ADP
inlawrev-2376	131	36	section	section	NOUN
inlawrev-2376	131	37	7	7	NUM
inlawrev-2376	131	38	.	.	PUNCT
inlawrev-2376	132	1	nevertheless	nevertheless	ADV
inlawrev-2376	132	2	,	,	PUNCT
inlawrev-2376	132	3	a	a	DET
inlawrev-2376	132	4	limited	limited	ADJ
inlawrev-2376	132	5	partner	partner	NOUN
inlawrev-2376	132	6	's	's	PART
inlawrev-2376	132	7	possession	possession	NOUN
inlawrev-2376	132	8	of	of	ADP
inlawrev-2376	132	9	the	the	DET
inlawrev-2376	132	10	power	power	NOUN
inlawrev-2376	132	11	to	to	PART
inlawrev-2376	132	12	control	control	VERB
inlawrev-2376	132	13	should	should	AUX
inlawrev-2376	132	14	convert	convert	VERB
inlawrev-2376	132	15	the	the	DET
inlawrev-2376	132	16	general	general	ADJ
inlawrev-2376	132	17	partner	partner	NOUN
inlawrev-2376	132	18	into	into	ADP
inlawrev-2376	132	19	a	a	DET
inlawrev-2376	132	20	dummy	dummy	NOUN
inlawrev-2376	132	21	,	,	PUNCT
inlawrev-2376	132	22	even	even	ADV
inlawrev-2376	132	23	^^uniform	^^uniform	PROPN
inlawrev-2376	132	24	limited	limited	PROPN
inlawrev-2376	132	25	partnership	partnership	PROPN
inlawrev-2376	132	26	act	act	PROPN
inlawrev-2376	132	27	§	§	PROPN
inlawrev-2376	132	28	1	1	NUM
inlawrev-2376	132	29	,	,	PUNCT
inlawrev-2376	132	30	official	official	ADJ
inlawrev-2376	132	31	comment	comment	NOUN
inlawrev-2376	132	32	(	(	PUNCT
inlawrev-2376	132	33	1916	1916	NUM
inlawrev-2376	132	34	)	)	PUNCT
inlawrev-2376	132	35	.	.	PUNCT
inlawrev-2376	133	1	*	*	PUNCT
inlawrev-2376	133	2	«	«	PUNCT
inlawrev-2376	133	3	88	88	NUM
inlawrev-2376	133	4	wash	wash	NOUN
inlawrev-2376	133	5	.	.	PUNCT
inlawrev-2376	134	1	2d	2d	NOUN
inlawrev-2376	134	2	400	400	NUM
inlawrev-2376	134	3	,	,	PUNCT
inlawrev-2376	134	4	562	562	NUM
inlawrev-2376	134	5	p.2d	p.2d	NUM
inlawrev-2376	134	6	244	244	NUM
inlawrev-2376	134	7	(	(	PUNCT
inlawrev-2376	134	8	1977	1977	NUM
inlawrev-2376	134	9	)	)	PUNCT
inlawrev-2376	134	10	.	.	PUNCT
inlawrev-2376	135	1	*	*	PUNCT
inlawrev-2376	135	2	'	'	PUNCT
inlawrev-2376	135	3	i	i	PRON
inlawrev-2376	135	4	d.	d.	PROPN
inlawrev-2376	135	5	at	at	ADP
inlawrev-2376	135	6	406	406	NUM
inlawrev-2376	135	7	,	,	PUNCT
inlawrev-2376	135	8	562	562	NUM
inlawrev-2376	135	9	p.2d	p.2d	PUNCT
inlawrev-2376	135	10	at	at	ADP
inlawrev-2376	135	11	247	247	NUM
inlawrev-2376	135	12	.	.	PUNCT
inlawrev-2376	135	13	'	'	PUNCT
inlawrev-2376	135	14	"	"	PUNCT
inlawrev-2376	135	15	only	only	ADV
inlawrev-2376	135	16	alabama	alabama	PROPN
inlawrev-2376	135	17	and	and	CCONJ
inlawrev-2376	135	18	delaware	delaware	PROPN
inlawrev-2376	135	19	have	have	AUX
inlawrev-2376	135	20	expressly	expressly	ADV
inlawrev-2376	135	21	included	include	VERB
inlawrev-2376	135	22	reliance	reliance	NOUN
inlawrev-2376	135	23	as	as	ADP
inlawrev-2376	135	24	an	an	DET
inlawrev-2376	135	25	element	element	NOUN
inlawrev-2376	135	26	of	of	ADP
inlawrev-2376	135	27	§	§	PROPN
inlawrev-2376	135	28	7	7	NUM
inlawrev-2376	135	29	control	control	NOUN
inlawrev-2376	135	30	.	.	PUNCT
inlawrev-2376	136	1	ala	ala	PROPN
inlawrev-2376	136	2	.	.	PUNCT
inlawrev-2376	136	3	code	code	PROPN
inlawrev-2376	136	4	tit	tit	PROPN
inlawrev-2376	136	5	.	.	PUNCT
inlawrev-2376	137	1	10	10	NUM
inlawrev-2376	137	2	,	,	PUNCT
inlawrev-2376	137	3	§	§	PROPN
inlawrev-2376	137	4	10	10	NUM
inlawrev-2376	137	5	-	-	SYM
inlawrev-2376	137	6	9	9	NUM
inlawrev-2376	137	7	-	-	SYM
inlawrev-2376	137	8	41	41	NUM
inlawrev-2376	137	9	(	(	PUNCT
inlawrev-2376	137	10	1975	1975	NUM
inlawrev-2376	137	11	)	)	PUNCT
inlawrev-2376	137	12	;	;	PUNCT
inlawrev-2376	137	13	del	del	PROPN
inlawrev-2376	137	14	.	.	PROPN
inlawrev-2376	137	15	code	code	PROPN
inlawrev-2376	137	16	tit	tit	PROPN
inlawrev-2376	137	17	.	.	PROPN
inlawrev-2376	138	1	6	6	NUM
inlawrev-2376	138	2	,	,	PUNCT
inlawrev-2376	138	3	§	§	PROPN
inlawrev-2376	138	4	1707	1707	NUM
inlawrev-2376	138	5	(	(	PUNCT
inlawrev-2376	138	6	1974	1974	NUM
inlawrev-2376	138	7	)	)	PUNCT
inlawrev-2376	138	8	.	.	PUNCT
inlawrev-2376	139	1	^'see	^'see	NUM
inlawrev-2376	139	2	revised	revise	VERB
inlawrev-2376	139	3	uniform	uniform	ADJ
inlawrev-2376	139	4	limited	limited	PROPN
inlawrev-2376	139	5	partnership	partnership	PROPN
inlawrev-2376	139	6	act	act	PROPN
inlawrev-2376	139	7	§	§	PROPN
inlawrev-2376	139	8	303(a	303(a	PROPN
inlawrev-2376	139	9	)	)	PUNCT
inlawrev-2376	139	10	(	(	PUNCT
inlawrev-2376	139	11	1976	1976	NUM
inlawrev-2376	139	12	)	)	PUNCT
inlawrev-2376	139	13	.	.	PUNCT
inlawrev-2376	140	1	*	*	PUNCT
inlawrev-2376	140	2	^this	^this	DET
inlawrev-2376	140	3	author	author	NOUN
inlawrev-2376	140	4	uses	use	VERB
inlawrev-2376	140	5	"	"	PUNCT
inlawrev-2376	140	6	power	power	NOUN
inlawrev-2376	140	7	to	to	PART
inlawrev-2376	140	8	control	control	VERB
inlawrev-2376	140	9	"	"	PUNCT
inlawrev-2376	140	10	to	to	PART
inlawrev-2376	140	11	mean	mean	VERB
inlawrev-2376	140	12	that	that	SCONJ
inlawrev-2376	140	13	the	the	DET
inlawrev-2376	140	14	limited	limited	ADJ
inlawrev-2376	140	15	partners	partner	NOUN
inlawrev-2376	140	16	arguably	arguably	ADV
inlawrev-2376	140	17	may	may	AUX
inlawrev-2376	140	18	possess	possess	VERB
inlawrev-2376	140	19	certain	certain	ADJ
inlawrev-2376	140	20	rights	right	NOUN
inlawrev-2376	140	21	by	by	ADP
inlawrev-2376	140	22	virtue	virtue	NOUN
inlawrev-2376	140	23	of	of	ADP
inlawrev-2376	140	24	the	the	DET
inlawrev-2376	140	25	partnership	partnership	NOUN
inlawrev-2376	140	26	agreement	agreement	NOUN
inlawrev-2376	140	27	to	to	PART
inlawrev-2376	140	28	control	control	VERB
inlawrev-2376	140	29	the	the	DET
inlawrev-2376	140	30	policies	policy	NOUN
inlawrev-2376	140	31	and	and	CCONJ
inlawrev-2376	140	32	decisions	decision	NOUN
inlawrev-2376	140	33	of	of	ADP
inlawrev-2376	140	34	the	the	DET
inlawrev-2376	140	35	partnership	partnership	NOUN
inlawrev-2376	140	36	.	.	PUNCT
inlawrev-2376	141	1	such	such	ADJ
inlawrev-2376	141	2	rights	right	NOUN
inlawrev-2376	141	3	could	could	AUX
inlawrev-2376	141	4	be	be	AUX
inlawrev-2376	141	5	the	the	DET
inlawrev-2376	141	6	power	power	NOUN
inlawrev-2376	141	7	to	to	PART
inlawrev-2376	141	8	remove	remove	VERB
inlawrev-2376	141	9	the	the	DET
inlawrev-2376	141	10	general	general	ADJ
inlawrev-2376	141	11	partner	partner	NOUN
inlawrev-2376	141	12	,	,	PUNCT
inlawrev-2376	141	13	dissolve	dissolve	VERB
inlawrev-2376	141	14	the	the	DET
inlawrev-2376	141	15	partnership	partnership	NOUN
inlawrev-2376	141	16	,	,	PUNCT
inlawrev-2376	141	17	approve	approve	VERB
inlawrev-2376	141	18	or	or	CCONJ
inlawrev-2376	141	19	disapprove	disapprove	VERB
inlawrev-2376	141	20	the	the	DET
inlawrev-2376	141	21	sale	sale	NOUN
inlawrev-2376	141	22	of	of	ADP
inlawrev-2376	141	23	all	all	PRON
inlawrev-2376	141	24	or	or	CCONJ
inlawrev-2376	141	25	substantially	substantially	ADV
inlawrev-2376	141	26	all	all	PRON
inlawrev-2376	141	27	of	of	ADP
inlawrev-2376	141	28	the	the	DET
inlawrev-2376	141	29	assets	asset	NOUN
inlawrev-2376	141	30	of	of	ADP
inlawrev-2376	141	31	the	the	DET
inlawrev-2376	141	32	partnership	partnership	NOUN
inlawrev-2376	141	33	,	,	PUNCT
inlawrev-2376	141	34	and	and	CCONJ
inlawrev-2376	141	35	amend	amend	VERB
inlawrev-2376	141	36	the	the	DET
inlawrev-2376	141	37	partnership	partnership	NOUN
inlawrev-2376	141	38	agreement	agreement	NOUN
inlawrev-2376	141	39	.	.	PUNCT
inlawrev-2376	142	1	510	510	NUM
inlawrev-2376	142	2	indiana	indiana	PROPN
inlawrev-2376	142	3	law	law	PROPN
inlawrev-2376	142	4	review	review	NOUN
inlawrev-2376	142	5	[	[	X
inlawrev-2376	142	6	vol	vol	NOUN
inlawrev-2376	142	7	.	.	PUNCT
inlawrev-2376	142	8	13:503	13:503	NUM
inlawrev-2376	142	9	though	though	SCONJ
inlawrev-2376	142	10	the	the	DET
inlawrev-2376	142	11	limited	limited	ADJ
inlawrev-2376	142	12	partner	partner	NOUN
inlawrev-2376	142	13	is	be	AUX
inlawrev-2376	142	14	not	not	PART
inlawrev-2376	142	15	personally	personally	ADV
inlawrev-2376	142	16	liable	liable	ADJ
inlawrev-2376	142	17	under	under	ADP
inlawrev-2376	142	18	section	section	NOUN
inlawrev-2376	142	19	7	7	NUM
inlawrev-2376	142	20	.	.	PUNCT
inlawrev-2376	143	1	the	the	DET
inlawrev-2376	143	2	power	power	NOUN
inlawrev-2376	143	3	to	to	PART
inlawrev-2376	143	4	control	control	VERB
inlawrev-2376	143	5	or	or	CCONJ
inlawrev-2376	143	6	empowerment	empowerment	NOUN
inlawrev-2376	143	7	standard	standard	NOUN
inlawrev-2376	143	8	merely	merely	ADV
inlawrev-2376	143	9	suggests	suggest	VERB
inlawrev-2376	143	10	that	that	SCONJ
inlawrev-2376	143	11	one	one	PRON
inlawrev-2376	143	12	consider	consider	VERB
inlawrev-2376	143	13	the	the	DET
inlawrev-2376	143	14	quantum	quantum	NOUN
inlawrev-2376	143	15	of	of	ADP
inlawrev-2376	143	16	control	control	NOUN
inlawrev-2376	143	17	that	that	PRON
inlawrev-2376	143	18	limited	limited	ADJ
inlawrev-2376	143	19	partners	partner	NOUN
inlawrev-2376	143	20	have	have	VERB
inlawrev-2376	143	21	over	over	ADP
inlawrev-2376	143	22	general	general	ADJ
inlawrev-2376	143	23	partners	partner	NOUN
inlawrev-2376	143	24	by	by	ADP
inlawrev-2376	143	25	virtue	virtue	NOUN
inlawrev-2376	143	26	of	of	ADP
inlawrev-2376	143	27	certain	certain	ADJ
inlawrev-2376	143	28	rights	right	NOUN
inlawrev-2376	143	29	granted	grant	VERB
inlawrev-2376	143	30	in	in	ADP
inlawrev-2376	143	31	the	the	DET
inlawrev-2376	143	32	partnership	partnership	NOUN
inlawrev-2376	143	33	agreement	agreement	NOUN
inlawrev-2376	143	34	or	or	CCONJ
inlawrev-2376	143	35	certificate	certificate	NOUN
inlawrev-2376	143	36	.	.	PUNCT
inlawrev-2376	144	1	the	the	DET
inlawrev-2376	144	2	important	important	ADJ
inlawrev-2376	144	3	rights	right	NOUN
inlawrev-2376	144	4	include	include	VERB
inlawrev-2376	144	5	the	the	DET
inlawrev-2376	144	6	powers	power	NOUN
inlawrev-2376	144	7	to	to	PART
inlawrev-2376	144	8	remove	remove	VERB
inlawrev-2376	144	9	the	the	DET
inlawrev-2376	144	10	general	general	ADJ
inlawrev-2376	144	11	partner	partner	NOUN
inlawrev-2376	144	12	,	,	PUNCT
inlawrev-2376	144	13	dissolve	dissolve	VERB
inlawrev-2376	144	14	the	the	DET
inlawrev-2376	144	15	partnership	partnership	NOUN
inlawrev-2376	144	16	,	,	PUNCT
inlawrev-2376	144	17	approve	approve	VERB
inlawrev-2376	144	18	or	or	CCONJ
inlawrev-2376	144	19	disapprove	disapprove	VERB
inlawrev-2376	144	20	the	the	DET
inlawrev-2376	144	21	sale	sale	NOUN
inlawrev-2376	144	22	,	,	PUNCT
inlawrev-2376	144	23	lease	lease	NOUN
inlawrev-2376	144	24	,	,	PUNCT
inlawrev-2376	144	25	exchange	exchange	NOUN
inlawrev-2376	144	26	,	,	PUNCT
inlawrev-2376	144	27	or	or	CCONJ
inlawrev-2376	144	28	mortgage	mortgage	NOUN
inlawrev-2376	144	29	,	,	PUNCT
inlawrev-2376	144	30	pledge	pledge	VERB
inlawrev-2376	144	31	all	all	PRON
inlawrev-2376	144	32	or	or	CCONJ
inlawrev-2376	144	33	substantially	substantially	ADV
inlawrev-2376	144	34	all	all	PRON
inlawrev-2376	144	35	of	of	ADP
inlawrev-2376	144	36	the	the	DET
inlawrev-2376	144	37	partnership	partnership	NOUN
inlawrev-2376	144	38	assets	asset	NOUN
inlawrev-2376	144	39	,	,	PUNCT
inlawrev-2376	144	40	and	and	CCONJ
inlawrev-2376	144	41	amend	amend	VERB
inlawrev-2376	144	42	the	the	DET
inlawrev-2376	144	43	partnership	partnership	NOUN
inlawrev-2376	144	44	certificate	certificate	NOUN
inlawrev-2376	144	45	.	.	PUNCT
inlawrev-2376	145	1	substantial	substantial	ADJ
inlawrev-2376	145	2	support	support	NOUN
inlawrev-2376	145	3	exists	exist	VERB
inlawrev-2376	145	4	for	for	ADP
inlawrev-2376	145	5	defining	define	VERB
inlawrev-2376	145	6	"	"	PUNCT
inlawrev-2376	145	7	dummy	dummy	NOUN
inlawrev-2376	145	8	"	"	PUNCT
inlawrev-2376	145	9	according	accord	VERB
inlawrev-2376	145	10	to	to	ADP
inlawrev-2376	145	11	the	the	DET
inlawrev-2376	145	12	power	power	NOUN
inlawrev-2376	145	13	to	to	PART
inlawrev-2376	145	14	control	control	VERB
inlawrev-2376	145	15	or	or	CCONJ
inlawrev-2376	145	16	empowerment	empowerment	NOUN
inlawrev-2376	145	17	standard	standard	NOUN
inlawrev-2376	145	18	.	.	PUNCT
inlawrev-2376	146	1	the	the	DET
inlawrev-2376	146	2	board	board	NOUN
inlawrev-2376	146	3	of	of	ADP
inlawrev-2376	146	4	tax	tax	NOUN
inlawrev-2376	146	5	appeals	appeal	NOUN
inlawrev-2376	146	6	in	in	ADP
inlawrev-2376	146	7	glensder	glensder	NOUN
inlawrev-2376	146	8	indicated	indicate	VERB
inlawrev-2376	146	9	that	that	SCONJ
inlawrev-2376	146	10	the	the	DET
inlawrev-2376	146	11	general	general	ADJ
inlawrev-2376	146	12	partners	partner	NOUN
inlawrev-2376	146	13	were	be	AUX
inlawrev-2376	146	14	dummies	dummy	NOUN
inlawrev-2376	146	15	because	because	SCONJ
inlawrev-2376	146	16	the	the	DET
inlawrev-2376	146	17	"	"	PUNCT
inlawrev-2376	146	18	limited	limited	ADJ
inlawrev-2376	146	19	partners	partner	NOUN
inlawrev-2376	146	20	were	be	AUX
inlawrev-2376	146	21	,	,	PUNCT
inlawrev-2376	146	22	in	in	ADP
inlawrev-2376	146	23	reality	reality	NOUN
inlawrev-2376	146	24	,	,	PUNCT
inlawrev-2376	146	25	not	not	PART
inlawrev-2376	146	26	merely	merely	ADV
inlawrev-2376	146	27	silent	silent	ADJ
inlawrev-2376	146	28	partners	partner	NOUN
inlawrev-2376	146	29	without	without	ADP
inlawrev-2376	146	30	control	control	NOUN
inlawrev-2376	146	31	of	of	ADP
inlawrev-2376	146	32	affairs	affair	NOUN
inlawrev-2376	146	33	but	but	CCONJ
inlawrev-2376	146	34	were	be	AUX
inlawrev-2376	146	35	empowered	empower	VERB
inlawrev-2376	146	36	to	to	PART
inlawrev-2376	146	37	direct	direct	VERB
inlawrev-2376	146	38	the	the	DET
inlawrev-2376	146	39	business	business	NOUN
inlawrev-2376	146	40	actively	actively	ADV
inlawrev-2376	146	41	through	through	ADP
inlawrev-2376	146	42	the	the	DET
inlawrev-2376	146	43	general	general	ADJ
inlawrev-2376	146	44	partners	partner	NOUN
inlawrev-2376	146	45	.	.	PUNCT
inlawrev-2376	147	1	"^^	"^^	PROPN
inlawrev-2376	147	2	in	in	ADP
inlawrev-2376	147	3	larson	larson	PROPN
inlawrev-2376	147	4	,	,	PUNCT
inlawrev-2376	147	5	the	the	DET
inlawrev-2376	147	6	tax	tax	NOUN
inlawrev-2376	147	7	court	court	NOUN
inlawrev-2376	147	8	indicated	indicate	VERB
inlawrev-2376	147	9	that	that	SCONJ
inlawrev-2376	147	10	a	a	DET
inlawrev-2376	147	11	general	general	ADJ
inlawrev-2376	147	12	partner	partner	NOUN
inlawrev-2376	147	13	could	could	AUX
inlawrev-2376	147	14	qualify	qualify	VERB
inlawrev-2376	147	15	as	as	ADP
inlawrev-2376	147	16	a	a	DET
inlawrev-2376	147	17	dummy	dummy	NOUN
inlawrev-2376	147	18	if	if	SCONJ
inlawrev-2376	147	19	the	the	DET
inlawrev-2376	147	20	limited	limited	ADJ
inlawrev-2376	147	21	partners	partner	NOUN
inlawrev-2376	147	22	totally	totally	ADV
inlawrev-2376	147	23	controlled	control	VERB
inlawrev-2376	147	24	the	the	DET
inlawrev-2376	147	25	general	general	ADJ
inlawrev-2376	147	26	partner^	partner^	NOUN
inlawrev-2376	147	27	*	*	PROPN
inlawrev-2376	147	28	or	or	CCONJ
inlawrev-2376	147	29	if	if	SCONJ
inlawrev-2376	147	30	the	the	DET
inlawrev-2376	147	31	partnership	partnership	NOUN
inlawrev-2376	147	32	agreement	agreement	NOUN
inlawrev-2376	147	33	empowered	empower	VERB
inlawrev-2376	147	34	the	the	DET
inlawrev-2376	147	35	limited	limited	ADJ
inlawrev-2376	147	36	partners	partner	NOUN
inlawrev-2376	147	37	to	to	PART
inlawrev-2376	147	38	control	control	VERB
inlawrev-2376	147	39	the	the	DET
inlawrev-2376	147	40	business	business	NOUN
inlawrev-2376	147	41	actively	actively	ADV
inlawrev-2376	147	42	through	through	ADP
inlawrev-2376	147	43	the	the	DET
inlawrev-2376	147	44	general	general	ADJ
inlawrev-2376	147	45	partner	partner	NOUN
inlawrev-2376	147	46	.^^	.^^	PUNCT
inlawrev-2376	148	1	the	the	DET
inlawrev-2376	148	2	larson	larson	PROPN
inlawrev-2376	148	3	court	court	PROPN
inlawrev-2376	148	4	also	also	ADV
inlawrev-2376	148	5	suggested	suggest	VERB
inlawrev-2376	148	6	a	a	DET
inlawrev-2376	148	7	third	third	ADJ
inlawrev-2376	148	8	test	test	NOUN
inlawrev-2376	148	9	:	:	PUNCT
inlawrev-2376	148	10	a	a	DET
inlawrev-2376	148	11	general	general	ADJ
inlawrev-2376	148	12	partner	partner	NOUN
inlawrev-2376	148	13	is	be	AUX
inlawrev-2376	148	14	a	a	DET
inlawrev-2376	148	15	dummy	dummy	NOUN
inlawrev-2376	148	16	if	if	SCONJ
inlawrev-2376	148	17	the	the	DET
inlawrev-2376	148	18	general	general	ADJ
inlawrev-2376	148	19	partner	partner	NOUN
inlawrev-2376	148	20	is	be	AUX
inlawrev-2376	148	21	used	use	VERB
inlawrev-2376	148	22	as	as	ADP
inlawrev-2376	148	23	a	a	DET
inlawrev-2376	148	24	screen	screen	NOUN
inlawrev-2376	148	25	to	to	PART
inlawrev-2376	148	26	conceal	conceal	VERB
inlawrev-2376	148	27	the	the	DET
inlawrev-2376	148	28	"	"	PUNCT
inlawrev-2376	148	29	active	active	ADJ
inlawrev-2376	148	30	involvement	involvement	NOUN
inlawrev-2376	148	31	"	"	PUNCT
inlawrev-2376	148	32	of	of	ADP
inlawrev-2376	148	33	the	the	DET
inlawrev-2376	148	34	limited	limited	ADJ
inlawrev-2376	148	35	partners	partner	NOUN
inlawrev-2376	148	36	in	in	ADP
inlawrev-2376	148	37	the	the	DET
inlawrev-2376	148	38	conduct	conduct	NOUN
inlawrev-2376	148	39	of	of	ADP
inlawrev-2376	148	40	business.^^	business.^^	NOUN
inlawrev-2376	148	41	unfortunately	unfortunately	ADV
inlawrev-2376	148	42	,	,	PUNCT
inlawrev-2376	148	43	this	this	DET
inlawrev-2376	148	44	third	third	ADJ
inlawrev-2376	148	45	test	test	NOUN
inlawrev-2376	148	46	causes	cause	VERB
inlawrev-2376	148	47	confusion	confusion	NOUN
inlawrev-2376	148	48	because	because	SCONJ
inlawrev-2376	148	49	it	it	PRON
inlawrev-2376	148	50	goes	go	VERB
inlawrev-2376	148	51	beyond	beyond	ADP
inlawrev-2376	148	52	"	"	PUNCT
inlawrev-2376	148	53	control	control	NOUN
inlawrev-2376	148	54	"	"	PUNCT
inlawrev-2376	148	55	or	or	CCONJ
inlawrev-2376	148	56	the	the	DET
inlawrev-2376	148	57	"	"	PUNCT
inlawrev-2376	148	58	power	power	NOUN
inlawrev-2376	148	59	to	to	PART
inlawrev-2376	148	60	control	control	VERB
inlawrev-2376	148	61	"	"	PUNCT
inlawrev-2376	148	62	to	to	PART
inlawrev-2376	148	63	require	require	VERB
inlawrev-2376	148	64	"	"	PUNCT
inlawrev-2376	148	65	active	active	ADJ
inlawrev-2376	148	66	involvement	involvement	NOUN
inlawrev-2376	148	67	"	"	PUNCT
inlawrev-2376	148	68	or	or	CCONJ
inlawrev-2376	148	69	"	"	PUNCT
inlawrev-2376	148	70	participation	participation	NOUN
inlawrev-2376	148	71	,	,	PUNCT
inlawrev-2376	148	72	"	"	PUNCT
inlawrev-2376	148	73	thereby	thereby	ADV
inlawrev-2376	148	74	violating	violate	VERB
inlawrev-2376	148	75	the	the	DET
inlawrev-2376	148	76	section	section	NOUN
inlawrev-2376	148	77	7	7	NUM
inlawrev-2376	148	78	standard	standard	NOUN
inlawrev-2376	148	79	for	for	ADP
inlawrev-2376	148	80	imposing	impose	VERB
inlawrev-2376	148	81	personal	personal	ADJ
inlawrev-2376	148	82	liability	liability	NOUN
inlawrev-2376	148	83	.	.	PUNCT
inlawrev-2376	149	1	nevertheless	nevertheless	ADV
inlawrev-2376	149	2	,	,	PUNCT
inlawrev-2376	149	3	two	two	NUM
inlawrev-2376	149	4	of	of	ADP
inlawrev-2376	149	5	three	three	NUM
inlawrev-2376	149	6	definitions	definition	NOUN
inlawrev-2376	149	7	extracted	extract	VERB
inlawrev-2376	149	8	from	from	ADP
inlawrev-2376	149	9	larson	larson	PROPN
inlawrev-2376	149	10	support	support	NOUN
inlawrev-2376	149	11	the	the	DET
inlawrev-2376	149	12	"	"	PUNCT
inlawrev-2376	149	13	power	power	NOUN
inlawrev-2376	149	14	to	to	PART
inlawrev-2376	149	15	control	control	VERB
inlawrev-2376	149	16	"	"	PUNCT
inlawrev-2376	149	17	test	test	NOUN
inlawrev-2376	149	18	.	.	PUNCT
inlawrev-2376	150	1	the	the	DET
inlawrev-2376	150	2	irs	irs	PROPN
inlawrev-2376	150	3	could	could	AUX
inlawrev-2376	150	4	easily	easily	ADV
inlawrev-2376	150	5	argue	argue	VERB
inlawrev-2376	150	6	in	in	ADP
inlawrev-2376	150	7	future	future	ADJ
inlawrev-2376	150	8	cases	case	NOUN
inlawrev-2376	150	9	that	that	SCONJ
inlawrev-2376	150	10	their	their	PRON
inlawrev-2376	150	11	acquiescence	acquiescence	NOUN
inlawrev-2376	150	12	in	in	ADP
inlawrev-2376	150	13	larson	larson	PROPN
inlawrev-2376	150	14	only	only	ADV
inlawrev-2376	150	15	involved	involve	VERB
inlawrev-2376	150	16	the	the	DET
inlawrev-2376	150	17	"	"	PUNCT
inlawrev-2376	150	18	power	power	NOUN
inlawrev-2376	150	19	to	to	PART
inlawrev-2376	150	20	control	control	VERB
inlawrev-2376	150	21	"	"	PUNCT
inlawrev-2376	150	22	definition	definition	NOUN
inlawrev-2376	150	23	rather	rather	ADV
inlawrev-2376	150	24	than	than	ADP
inlawrev-2376	150	25	the	the	DET
inlawrev-2376	150	26	"	"	PUNCT
inlawrev-2376	150	27	active	active	ADJ
inlawrev-2376	150	28	participation	participation	NOUN
inlawrev-2376	150	29	"	"	PUNCT
inlawrev-2376	150	30	definition	definition	NOUN
inlawrev-2376	150	31	of	of	ADP
inlawrev-2376	150	32	dummy	dummy	NOUN
inlawrev-2376	150	33	.	.	PUNCT
inlawrev-2376	151	1	the	the	DET
inlawrev-2376	151	2	limited	limited	ADJ
inlawrev-2376	151	3	partner	partner	NOUN
inlawrev-2376	151	4	's	's	PART
inlawrev-2376	151	5	control	control	NOUN
inlawrev-2376	151	6	over	over	ADP
inlawrev-2376	151	7	a	a	DET
inlawrev-2376	151	8	dummy	dummy	ADJ
inlawrev-2376	151	9	general	general	ADJ
inlawrev-2376	151	10	partner	partner	NOUN
inlawrev-2376	151	11	has	have	AUX
inlawrev-2376	151	12	been	be	AUX
inlawrev-2376	151	13	likened	liken	VERB
inlawrev-2376	151	14	to	to	ADP
inlawrev-2376	151	15	a	a	DET
inlawrev-2376	151	16	shareholder	shareholder	NOUN
inlawrev-2376	151	17	's	's	PART
inlawrev-2376	151	18	control	control	NOUN
inlawrev-2376	151	19	in	in	ADP
inlawrev-2376	151	20	a	a	DET
inlawrev-2376	151	21	corporation.^^	corporation.^^	NOUN
inlawrev-2376	151	22	the	the	DET
inlawrev-2376	151	23	analogy	analogy	NOUN
inlawrev-2376	151	24	is	be	AUX
inlawrev-2376	151	25	not	not	PART
inlawrev-2376	151	26	legally	legally	ADV
inlawrev-2376	151	27	correct	correct	ADJ
inlawrev-2376	151	28	.	.	PUNCT
inlawrev-2376	152	1	the	the	DET
inlawrev-2376	152	2	united	united	PROPN
inlawrev-2376	152	3	states	states	PROPN
inlawrev-2376	152	4	treasury	treasury	PROPN
inlawrev-2376	152	5	regulations	regulation	NOUN
inlawrev-2376	152	6	clearly	clearly	ADV
inlawrev-2376	152	7	indicate	indicate	VERB
inlawrev-2376	152	8	that	that	SCONJ
inlawrev-2376	152	9	a	a	DET
inlawrev-2376	152	10	general	general	ADJ
inlawrev-2376	152	11	partner	partner	NOUN
inlawrev-2376	152	12	which	which	PRON
inlawrev-2376	152	13	is	be	AUX
inlawrev-2376	152	14	a	a	DET
inlawrev-2376	152	15	dummy	dummy	NOUN
inlawrev-2376	152	16	for	for	ADP
inlawrev-2376	152	17	the	the	DET
inlawrev-2376	152	18	limited	limited	ADJ
inlawrev-2376	152	19	partners	partner	NOUN
inlawrev-2376	152	20	is	be	AUX
inlawrev-2376	152	21	also	also	ADV
inlawrev-2376	152	22	an	an	DET
inlawrev-2376	152	23	agent	agent	NOUN
inlawrev-2376	152	24	acting	act	VERB
inlawrev-2376	152	25	for	for	ADP
inlawrev-2376	152	26	its	its	PRON
inlawrev-2376	152	27	principal.^	principal.^	ADJ
inlawrev-2376	152	28	®	®	NOUN
inlawrev-2376	152	29	the	the	DET
inlawrev-2376	152	30	directors	director	NOUN
inlawrev-2376	152	31	of	of	ADP
inlawrev-2376	152	32	a	a	DET
inlawrev-2376	152	33	corporation	corporation	NOUN
inlawrev-2376	152	34	are	be	AUX
inlawrev-2376	152	35	fiduciaries	fiduciary	NOUN
inlawrev-2376	152	36	and	and	CCONJ
inlawrev-2376	152	37	are	be	AUX
inlawrev-2376	152	38	not	not	PART
inlawrev-2376	152	39	agents	agent	NOUN
inlawrev-2376	152	40	of	of	ADP
inlawrev-2376	152	41	the	the	DET
inlawrev-2376	152	42	shareholders	shareholder	NOUN
inlawrev-2376	152	43	because	because	SCONJ
inlawrev-2376	152	44	the	the	DET
inlawrev-2376	152	45	directors	director	NOUN
inlawrev-2376	152	46	have	have	VERB
inlawrev-2376	152	47	no	no	DET
inlawrev-2376	152	48	obligation	obligation	NOUN
inlawrev-2376	152	49	to	to	PART
inlawrev-2376	152	50	respond	respond	VERB
inlawrev-2376	152	51	to	to	ADP
inlawrev-2376	152	52	the	the	DET
inlawrev-2376	152	53	shareholders	shareholder	NOUN
inlawrev-2376	152	54	concerning	concern	VERB
inlawrev-2376	152	55	the	the	DET
inlawrev-2376	152	56	details	detail	NOUN
inlawrev-2376	152	57	of	of	ADP
inlawrev-2376	152	58	management.^^	management.^^	NOUN
inlawrev-2376	152	59	albeit	albeit	SCONJ
inlawrev-2376	152	60	the	the	DET
inlawrev-2376	152	61	^^46	^^46	SYM
inlawrev-2376	152	62	b.t.a	b.t.a	NOUN
inlawrev-2376	152	63	.	.	PUNCT
inlawrev-2376	153	1	at	at	ADP
inlawrev-2376	153	2	183	183	NUM
inlawrev-2376	153	3	.	.	PUNCT
inlawrev-2376	153	4	^*66	^*66	VERB
inlawrev-2376	154	1	t.c	t.c	PROPN
inlawrev-2376	154	2	.	.	PUNCT
inlawrev-2376	155	1	at	at	ADP
inlawrev-2376	155	2	181	181	NUM
inlawrev-2376	155	3	.	.	PUNCT
inlawrev-2376	155	4	''	''	PUNCT
inlawrev-2376	156	1	i	i	PRON
inlawrev-2376	156	2	d.	d.	PROPN
inlawrev-2376	156	3	"	"	PUNCT
inlawrev-2376	156	4	"	"	PUNCT
inlawrev-2376	156	5	i	i	PRON
inlawrev-2376	156	6	d.	d.	PROPN
inlawrev-2376	156	7	"	"	PUNCT
inlawrev-2376	156	8	46	46	NUM
inlawrev-2376	156	9	b.t.a	b.t.a	NOUN
inlawrev-2376	156	10	.	.	PUNCT
inlawrev-2376	157	1	at	at	ADP
inlawrev-2376	157	2	183	183	NUM
inlawrev-2376	157	3	.	.	PUNCT
inlawrev-2376	158	1	see	see	VERB
inlawrev-2376	158	2	also	also	ADV
inlawrev-2376	158	3	larson	larson	PROPN
inlawrev-2376	158	4	v.	v.	PROPN
inlawrev-2376	158	5	commissioner	commissioner	PROPN
inlawrev-2376	158	6	,	,	PUNCT
inlawrev-2376	158	7	66	66	NUM
inlawrev-2376	158	8	t.c	t.c	PROPN
inlawrev-2376	158	9	.	.	PUNCT
inlawrev-2376	159	1	at	at	ADP
inlawrev-2376	159	2	197	197	NUM
inlawrev-2376	159	3	(	(	PUNCT
inlawrev-2376	159	4	simpson	simpson	PROPN
inlawrev-2376	159	5	,	,	PUNCT
inlawrev-2376	159	6	j.	j.	PROPN
inlawrev-2376	159	7	,	,	PUNCT
inlawrev-2376	159	8	dissenting	dissent	VERB
inlawrev-2376	159	9	)	)	PUNCT
inlawrev-2376	159	10	.	.	PUNCT
inlawrev-2376	159	11	^«treas	^«treas	NUM
inlawrev-2376	159	12	.	.	PUNCT
inlawrev-2376	160	1	reg	reg	NOUN
inlawrev-2376	160	2	.	.	PUNCT
inlawrev-2376	161	1	§	§	PROPN
inlawrev-2376	161	2	301.7701	301.7701	NUM
inlawrev-2376	161	3	-	-	SYM
inlawrev-2376	161	4	2(d)(2	2(d)(2	NUM
inlawrev-2376	161	5	)	)	PUNCT
inlawrev-2376	161	6	(	(	PUNCT
inlawrev-2376	161	7	1965	1965	NUM
inlawrev-2376	161	8	)	)	PUNCT
inlawrev-2376	161	9	.	.	PUNCT
inlawrev-2376	162	1	^^restatement	^^restatement	PROPN
inlawrev-2376	162	2	(	(	PUNCT
inlawrev-2376	162	3	second	second	ADJ
inlawrev-2376	162	4	)	)	PUNCT
inlawrev-2376	162	5	of	of	ADP
inlawrev-2376	162	6	agency	agency	NOUN
inlawrev-2376	162	7	§	§	PROPN
inlawrev-2376	162	8	14	14	NUM
inlawrev-2376	162	9	,	,	PUNCT
inlawrev-2376	162	10	example	example	NOUN
inlawrev-2376	162	11	c	c	PROPN
inlawrev-2376	162	12	(	(	PUNCT
inlawrev-2376	162	13	1958	1958	NUM
inlawrev-2376	162	14	)	)	PUNCT
inlawrev-2376	162	15	.	.	PUNCT
inlawrev-2376	163	1	1980	1980	NUM
inlawrev-2376	163	2	]	]	PUNCT
inlawrev-2376	163	3	limited	limit	VERB
inlawrev-2376	163	4	partnerships	partnership	NOUN
inlawrev-2376	163	5	511	511	NUM
inlawrev-2376	163	6	analogy	analogy	NOUN
inlawrev-2376	163	7	is	be	AUX
inlawrev-2376	163	8	not	not	PART
inlawrev-2376	163	9	legally	legally	ADV
inlawrev-2376	163	10	correct	correct	ADJ
inlawrev-2376	163	11	,	,	PUNCT
inlawrev-2376	163	12	the	the	DET
inlawrev-2376	163	13	analogy	analogy	NOUN
inlawrev-2376	163	14	is	be	AUX
inlawrev-2376	163	15	at	at	ADP
inlawrev-2376	163	16	least	least	ADJ
inlawrev-2376	163	17	useful	useful	ADJ
inlawrev-2376	163	18	to	to	PART
inlawrev-2376	163	19	exemplify	exemplify	VERB
inlawrev-2376	163	20	those	those	DET
inlawrev-2376	163	21	powers	power	NOUN
inlawrev-2376	163	22	which	which	PRON
inlawrev-2376	163	23	give	give	VERB
inlawrev-2376	163	24	the	the	DET
inlawrev-2376	163	25	limited	limited	ADJ
inlawrev-2376	163	26	partners	partner	NOUN
inlawrev-2376	163	27	control	control	VERB
inlawrev-2376	163	28	over	over	ADP
inlawrev-2376	163	29	a	a	DET
inlawrev-2376	163	30	general	general	ADJ
inlawrev-2376	163	31	partner	partner	NOUN
inlawrev-2376	163	32	,	,	PUNCT
inlawrev-2376	163	33	thereby	thereby	ADV
inlawrev-2376	163	34	converting	convert	VERB
inlawrev-2376	163	35	the	the	DET
inlawrev-2376	163	36	general	general	ADJ
inlawrev-2376	163	37	partner	partner	NOUN
inlawrev-2376	163	38	into	into	ADP
inlawrev-2376	163	39	a	a	DET
inlawrev-2376	163	40	dummy	dummy	NOUN
inlawrev-2376	163	41	.	.	PUNCT
inlawrev-2376	164	1	the	the	DET
inlawrev-2376	164	2	traditional	traditional	ADJ
inlawrev-2376	164	3	powers	power	NOUN
inlawrev-2376	164	4	that	that	PRON
inlawrev-2376	164	5	the	the	DET
inlawrev-2376	164	6	shareholders	shareholder	NOUN
inlawrev-2376	164	7	possess	possess	VERB
inlawrev-2376	164	8	over	over	ADP
inlawrev-2376	164	9	the	the	DET
inlawrev-2376	164	10	directors	director	NOUN
inlawrev-2376	164	11	of	of	ADP
inlawrev-2376	164	12	a	a	DET
inlawrev-2376	164	13	corporation	corporation	NOUN
inlawrev-2376	164	14	are	be	AUX
inlawrev-2376	164	15	the	the	DET
inlawrev-2376	164	16	powers	power	NOUN
inlawrev-2376	164	17	to	to	PART
inlawrev-2376	164	18	remove	remove	VERB
inlawrev-2376	164	19	directors	director	NOUN
inlawrev-2376	164	20	,	,	PUNCT
inlawrev-2376	164	21	®	®	NOUN
inlawrev-2376	164	22	''	''	PUNCT
inlawrev-2376	164	23	dissolve	dissolve	VERB
inlawrev-2376	164	24	the	the	DET
inlawrev-2376	164	25	corporation,*'^	corporation,*'^	NOUN
inlawrev-2376	164	26	approve	approve	VERB
inlawrev-2376	164	27	or	or	CCONJ
inlawrev-2376	164	28	disapprove	disapprove	VERB
inlawrev-2376	164	29	the	the	DET
inlawrev-2376	164	30	sale	sale	NOUN
inlawrev-2376	164	31	of	of	ADP
inlawrev-2376	164	32	all	all	PRON
inlawrev-2376	164	33	or	or	CCONJ
inlawrev-2376	164	34	substantially	substantially	ADV
inlawrev-2376	164	35	all	all	PRON
inlawrev-2376	164	36	of	of	ADP
inlawrev-2376	164	37	the	the	DET
inlawrev-2376	164	38	assets	asset	NOUN
inlawrev-2376	164	39	of	of	ADP
inlawrev-2376	164	40	the	the	DET
inlawrev-2376	164	41	corporation,	corporation,	NOUN
inlawrev-2376	164	42	®	®	NOUN
inlawrev-2376	164	43	^	^	PUNCT
inlawrev-2376	164	44	and	and	CCONJ
inlawrev-2376	164	45	amend	amend	VERB
inlawrev-2376	164	46	the	the	DET
inlawrev-2376	164	47	articles	article	NOUN
inlawrev-2376	164	48	of	of	ADP
inlawrev-2376	164	49	incorporation.	incorporation.	PROPN
inlawrev-2376	164	50	®	®	PROPN
inlawrev-2376	164	51	^	^	PUNCT
inlawrev-2376	164	52	a	a	DET
inlawrev-2376	164	53	limited	limited	ADJ
inlawrev-2376	164	54	partner	partner	NOUN
inlawrev-2376	164	55	's	's	PART
inlawrev-2376	164	56	possession	possession	NOUN
inlawrev-2376	164	57	of	of	ADP
inlawrev-2376	164	58	such	such	ADJ
inlawrev-2376	164	59	powers	power	NOUN
inlawrev-2376	164	60	is	be	AUX
inlawrev-2376	164	61	not	not	PART
inlawrev-2376	164	62	sufficient	sufficient	ADJ
inlawrev-2376	164	63	to	to	PART
inlawrev-2376	164	64	cause	cause	VERB
inlawrev-2376	164	65	a	a	DET
inlawrev-2376	164	66	limited	limited	ADJ
inlawrev-2376	164	67	partner	partner	NOUN
inlawrev-2376	164	68	to	to	PART
inlawrev-2376	164	69	be	be	AUX
inlawrev-2376	164	70	personally	personally	ADV
inlawrev-2376	164	71	liable	liable	ADJ
inlawrev-2376	164	72	under	under	ADP
inlawrev-2376	164	73	section	section	NOUN
inlawrev-2376	164	74	7	7	NUM
inlawrev-2376	164	75	.	.	PUNCT
inlawrev-2376	165	1	®	®	NOUN
inlawrev-2376	165	2	*	*	AUX
inlawrev-2376	165	3	in	in	ADP
inlawrev-2376	165	4	fact	fact	NOUN
inlawrev-2376	165	5	,	,	PUNCT
inlawrev-2376	165	6	the	the	DET
inlawrev-2376	165	7	1976	1976	NUM
inlawrev-2376	165	8	revised	revise	VERB
inlawrev-2376	165	9	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	165	10	.	.	PROPN
inlawrev-2376	165	11	proposes	propose	VERB
inlawrev-2376	165	12	that	that	SCONJ
inlawrev-2376	165	13	limited	limited	ADJ
inlawrev-2376	165	14	partners	partner	NOUN
inlawrev-2376	165	15	can	can	AUX
inlawrev-2376	165	16	be	be	AUX
inlawrev-2376	165	17	vested	vest	VERB
inlawrev-2376	165	18	with	with	ADP
inlawrev-2376	165	19	such	such	ADJ
inlawrev-2376	165	20	powers	power	NOUN
inlawrev-2376	165	21	without	without	ADP
inlawrev-2376	165	22	causing	cause	VERB
inlawrev-2376	165	23	personal	personal	ADJ
inlawrev-2376	165	24	liability.	liability.	NOUN
inlawrev-2376	165	25	®	®	PROPN
inlawrev-2376	165	26	^	^	PUNCT
inlawrev-2376	165	27	ergo	ergo	NOUN
inlawrev-2376	165	28	,	,	PUNCT
inlawrev-2376	165	29	the	the	DET
inlawrev-2376	165	30	limited	limited	ADJ
inlawrev-2376	165	31	partner	partner	NOUN
inlawrev-2376	165	32	's	's	PART
inlawrev-2376	165	33	possession	possession	NOUN
inlawrev-2376	165	34	of	of	ADP
inlawrev-2376	165	35	such	such	ADJ
inlawrev-2376	165	36	powers	power	NOUN
inlawrev-2376	165	37	should	should	AUX
inlawrev-2376	165	38	be	be	AUX
inlawrev-2376	165	39	sufficient	sufficient	ADJ
inlawrev-2376	165	40	to	to	PART
inlawrev-2376	165	41	convert	convert	VERB
inlawrev-2376	165	42	the	the	DET
inlawrev-2376	165	43	limited	limited	ADJ
inlawrev-2376	165	44	partnership	partnership	NOUN
inlawrev-2376	165	45	's	's	PART
inlawrev-2376	165	46	general	general	ADJ
inlawrev-2376	165	47	partner	partner	NOUN
inlawrev-2376	165	48	into	into	ADP
inlawrev-2376	165	49	a	a	DET
inlawrev-2376	165	50	dummy	dummy	NOUN
inlawrev-2376	165	51	for	for	ADP
inlawrev-2376	165	52	purposes	purpose	NOUN
inlawrev-2376	165	53	of	of	ADP
inlawrev-2376	165	54	the	the	DET
inlawrev-2376	165	55	tax	tax	NOUN
inlawrev-2376	165	56	regulations	regulation	NOUN
inlawrev-2376	165	57	but	but	CCONJ
inlawrev-2376	165	58	should	should	AUX
inlawrev-2376	165	59	not	not	PART
inlawrev-2376	165	60	cause	cause	VERB
inlawrev-2376	165	61	personal	personal	ADJ
inlawrev-2376	165	62	liability	liability	NOUN
inlawrev-2376	165	63	for	for	ADP
inlawrev-2376	165	64	the	the	DET
inlawrev-2376	165	65	limited	limited	ADJ
inlawrev-2376	165	66	partner	partner	NOUN
inlawrev-2376	165	67	pursuant	pursuant	ADJ
inlawrev-2376	165	68	to	to	ADP
inlawrev-2376	165	69	section	section	NOUN
inlawrev-2376	165	70	7	7	NUM
inlawrev-2376	165	71	.	.	PUNCT
inlawrev-2376	166	1	the	the	DET
inlawrev-2376	166	2	question	question	NOUN
inlawrev-2376	166	3	can	can	AUX
inlawrev-2376	166	4	be	be	AUX
inlawrev-2376	166	5	asked	ask	VERB
inlawrev-2376	166	6	fairly	fairly	ADV
inlawrev-2376	166	7	whether	whether	SCONJ
inlawrev-2376	166	8	the	the	DET
inlawrev-2376	166	9	limited	limited	ADJ
inlawrev-2376	166	10	partners	partner	NOUN
inlawrev-2376	166	11	can	can	AUX
inlawrev-2376	166	12	have	have	VERB
inlawrev-2376	166	13	any	any	DET
inlawrev-2376	166	14	power	power	NOUN
inlawrev-2376	166	15	of	of	ADP
inlawrev-2376	166	16	control	control	NOUN
inlawrev-2376	166	17	over	over	ADP
inlawrev-2376	166	18	the	the	DET
inlawrev-2376	166	19	general	general	ADJ
inlawrev-2376	166	20	partner	partner	NOUN
inlawrev-2376	166	21	without	without	ADP
inlawrev-2376	166	22	converting	convert	VERB
inlawrev-2376	166	23	him	he	PRON
inlawrev-2376	166	24	into	into	ADP
inlawrev-2376	166	25	a	a	DET
inlawrev-2376	166	26	dummy	dummy	NOUN
inlawrev-2376	166	27	.	.	PUNCT
inlawrev-2376	167	1	the	the	DET
inlawrev-2376	167	2	treasury	treasury	PROPN
inlawrev-2376	167	3	regulations	regulation	NOUN
inlawrev-2376	167	4	provide	provide	VERB
inlawrev-2376	167	5	that	that	SCONJ
inlawrev-2376	167	6	in	in	ADP
inlawrev-2376	167	7	the	the	DET
inlawrev-2376	167	8	case	case	NOUN
inlawrev-2376	167	9	of	of	ADP
inlawrev-2376	167	10	a	a	DET
inlawrev-2376	167	11	limited	limited	ADJ
inlawrev-2376	167	12	partnership	partnership	NOUN
inlawrev-2376	167	13	subject	subject	NOUN
inlawrev-2376	167	14	to	to	ADP
inlawrev-2376	167	15	a	a	DET
inlawrev-2376	167	16	statute	statute	NOUN
inlawrev-2376	167	17	corresponding	correspond	VERB
inlawrev-2376	167	18	to	to	ADP
inlawrev-2376	167	19	the	the	DET
inlawrev-2376	167	20	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	167	21	.	.	PROPN
inlawrev-2376	167	22	,	,	PUNCT
inlawrev-2376	167	23	®	®	NOUN
inlawrev-2376	167	24	®	®	NOUN
inlawrev-2376	167	25	each	each	DET
inlawrev-2376	167	26	general	general	ADJ
inlawrev-2376	167	27	partner	partner	NOUN
inlawrev-2376	167	28	may	may	AUX
inlawrev-2376	167	29	be	be	AUX
inlawrev-2376	167	30	personally	personally	ADV
inlawrev-2376	167	31	liable	liable	ADJ
inlawrev-2376	167	32	.	.	PUNCT
inlawrev-2376	168	1	®	®	NOUN
inlawrev-2376	168	2	'	'	PUNCT
inlawrev-2376	168	3	in	in	ADP
inlawrev-2376	168	4	other	other	ADJ
inlawrev-2376	168	5	words	word	NOUN
inlawrev-2376	168	6	,	,	PUNCT
inlawrev-2376	168	7	if	if	SCONJ
inlawrev-2376	168	8	limited	limited	ADJ
inlawrev-2376	168	9	partners	partner	NOUN
inlawrev-2376	168	10	only	only	ADV
inlawrev-2376	168	11	possess	possess	VERB
inlawrev-2376	168	12	those	those	DET
inlawrev-2376	168	13	powers	power	NOUN
inlawrev-2376	168	14	of	of	ADP
inlawrev-2376	168	15	control	control	NOUN
inlawrev-2376	168	16	which	which	PRON
inlawrev-2376	168	17	are	be	AUX
inlawrev-2376	168	18	sanctioned	sanction	VERB
inlawrev-2376	168	19	by	by	ADP
inlawrev-2376	168	20	the	the	DET
inlawrev-2376	168	21	act	act	NOUN
inlawrev-2376	168	22	,	,	PUNCT
inlawrev-2376	168	23	then	then	ADV
inlawrev-2376	168	24	the	the	DET
inlawrev-2376	168	25	general	general	ADJ
inlawrev-2376	168	26	partner	partner	NOUN
inlawrev-2376	168	27	will	will	AUX
inlawrev-2376	168	28	not	not	PART
inlawrev-2376	168	29	be	be	AUX
inlawrev-2376	168	30	deemed	deem	VERB
inlawrev-2376	168	31	a	a	DET
inlawrev-2376	168	32	dummy	dummy	NOUN
inlawrev-2376	168	33	.	.	PUNCT
inlawrev-2376	169	1	the	the	DET
inlawrev-2376	169	2	limited	limited	ADJ
inlawrev-2376	169	3	partner	partner	NOUN
inlawrev-2376	169	4	's	's	PART
inlawrev-2376	169	5	power	power	NOUN
inlawrev-2376	169	6	of	of	ADP
inlawrev-2376	169	7	control	control	NOUN
inlawrev-2376	169	8	over	over	ADP
inlawrev-2376	169	9	a	a	DET
inlawrev-2376	169	10	general	general	ADJ
inlawrev-2376	169	11	partner	partner	NOUN
inlawrev-2376	169	12	is	be	AUX
inlawrev-2376	169	13	defined	define	VERB
inlawrev-2376	169	14	in	in	ADP
inlawrev-2376	169	15	sections	section	NOUN
inlawrev-2376	169	16	9	9	NUM
inlawrev-2376	169	17	and	and	CCONJ
inlawrev-2376	169	18	10	10	NUM
inlawrev-2376	169	19	of	of	ADP
inlawrev-2376	169	20	the	the	DET
inlawrev-2376	169	21	act.	act.	PROPN
inlawrev-2376	169	22	®	®	NOUN
inlawrev-2376	169	23	^	^	PUNCT
inlawrev-2376	169	24	the	the	DET
inlawrev-2376	169	25	most	most	ADJ
inlawrev-2376	169	26	"	"	PUNCT
inlawrev-2376	169	27	"	"	PUNCT
inlawrev-2376	169	28	aba	aba	PROPN
inlawrev-2376	169	29	-	-	PUNCT
inlawrev-2376	169	30	ali	ali	PROPN
inlawrev-2376	169	31	model	model	PROPN
inlawrev-2376	169	32	bus	bus	PROPN
inlawrev-2376	169	33	.	.	PUNCT
inlawrev-2376	170	1	corp	corp	PROPN
inlawrev-2376	170	2	.	.	PROPN
inlawrev-2376	170	3	act	act	PROPN
inlawrev-2376	170	4	§	§	PROPN
inlawrev-2376	170	5	39	39	NUM
inlawrev-2376	170	6	(	(	PUNCT
inlawrev-2376	170	7	1969	1969	NUM
inlawrev-2376	170	8	)	)	PUNCT
inlawrev-2376	170	9	.	.	PUNCT
inlawrev-2376	171	1	''	''	PUNCT
inlawrev-2376	172	1	i	i	PRON
inlawrev-2376	172	2	d.	d.	PROPN
inlawrev-2376	172	3	§	§	PROPN
inlawrev-2376	172	4	83	83	NUM
inlawrev-2376	172	5	.	.	PUNCT
inlawrev-2376	172	6	'	'	PUNCT
inlawrev-2376	172	7	ud	ud	INTJ
inlawrev-2376	172	8	.	.	PUNCT
inlawrev-2376	173	1	§	§	PROPN
inlawrev-2376	173	2	79	79	NUM
inlawrev-2376	173	3	.	.	PUNCT
inlawrev-2376	174	1	«	«	PUNCT
inlawrev-2376	174	2	7d	7d	NUM
inlawrev-2376	174	3	.	.	PUNCT
inlawrev-2376	175	1	§	§	PROPN
inlawrev-2376	175	2	59	59	NUM
inlawrev-2376	175	3	.	.	PUNCT
inlawrev-2376	176	1	"	"	PUNCT
inlawrev-2376	176	2	an	an	DET
inlawrev-2376	176	3	analysis	analysis	NOUN
inlawrev-2376	176	4	of	of	ADP
inlawrev-2376	176	5	the	the	DET
inlawrev-2376	176	6	§	§	ADJ
inlawrev-2376	176	7	7	7	NUM
inlawrev-2376	176	8	cases	case	NOUN
inlawrev-2376	176	9	indicates	indicate	VERB
inlawrev-2376	176	10	that	that	SCONJ
inlawrev-2376	176	11	at	at	ADP
inlawrev-2376	176	12	least	least	ADJ
inlawrev-2376	176	13	"	"	PUNCT
inlawrev-2376	176	14	active	active	ADJ
inlawrev-2376	176	15	involvement	involvement	NOUN
inlawrev-2376	176	16	"	"	PUNCT
inlawrev-2376	176	17	by	by	ADP
inlawrev-2376	176	18	a	a	DET
inlawrev-2376	176	19	limited	limited	ADJ
inlawrev-2376	176	20	partner	partner	NOUN
inlawrev-2376	176	21	is	be	AUX
inlawrev-2376	176	22	required	require	VERB
inlawrev-2376	176	23	for	for	ADP
inlawrev-2376	176	24	imposing	impose	VERB
inlawrev-2376	176	25	personal	personal	ADJ
inlawrev-2376	176	26	liability	liability	NOUN
inlawrev-2376	176	27	.	.	PUNCT
inlawrev-2376	177	1	therefore	therefore	ADV
inlawrev-2376	177	2	,	,	PUNCT
inlawrev-2376	177	3	simply	simply	ADV
inlawrev-2376	177	4	possessing	possess	VERB
inlawrev-2376	177	5	certain	certain	ADJ
inlawrev-2376	177	6	powers	power	NOUN
inlawrev-2376	177	7	would	would	AUX
inlawrev-2376	177	8	not	not	PART
inlawrev-2376	177	9	cause	cause	VERB
inlawrev-2376	177	10	personal	personal	ADJ
inlawrev-2376	177	11	liability	liability	NOUN
inlawrev-2376	177	12	.	.	PUNCT
inlawrev-2376	178	1	"	"	PUNCT
inlawrev-2376	178	2	^uniform	^uniform	PRON
inlawrev-2376	178	3	limited	limit	VERB
inlawrev-2376	178	4	partnership	partnership	PROPN
inlawrev-2376	178	5	act	act	PROPN
inlawrev-2376	178	6	§	§	PROPN
inlawrev-2376	178	7	303	303	NUM
inlawrev-2376	178	8	(	(	PUNCT
inlawrev-2376	178	9	1976	1976	NUM
inlawrev-2376	178	10	version	version	NOUN
inlawrev-2376	178	11	)	)	PUNCT
inlawrev-2376	178	12	.	.	PUNCT
inlawrev-2376	179	1	*	*	PUNCT
inlawrev-2376	179	2	*	*	PUNCT
inlawrev-2376	179	3	the	the	DET
inlawrev-2376	179	4	treasury	treasury	PROPN
inlawrev-2376	179	5	regulations	regulation	NOUN
inlawrev-2376	179	6	do	do	AUX
inlawrev-2376	179	7	not	not	PART
inlawrev-2376	179	8	refer	refer	VERB
inlawrev-2376	179	9	to	to	ADP
inlawrev-2376	179	10	the	the	DET
inlawrev-2376	179	11	1976	1976	NUM
inlawrev-2376	179	12	amendments	amendment	NOUN
inlawrev-2376	179	13	made	make	VERB
inlawrev-2376	179	14	to	to	ADP
inlawrev-2376	179	15	the	the	DET
inlawrev-2376	179	16	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	179	17	.	.	PUNCT
inlawrev-2376	180	1	because	because	SCONJ
inlawrev-2376	180	2	the	the	DET
inlawrev-2376	180	3	regulations	regulation	NOUN
inlawrev-2376	180	4	were	be	AUX
inlawrev-2376	180	5	adopted	adopt	VERB
inlawrev-2376	180	6	prior	prior	ADV
inlawrev-2376	180	7	to	to	ADP
inlawrev-2376	180	8	any	any	DET
inlawrev-2376	180	9	amendments	amendment	NOUN
inlawrev-2376	180	10	to	to	ADP
inlawrev-2376	180	11	the	the	DET
inlawrev-2376	180	12	act	act	NOUN
inlawrev-2376	180	13	.	.	PUNCT
inlawrev-2376	181	1	"	"	PUNCT
inlawrev-2376	181	2	treas	treas	PROPN
inlawrev-2376	181	3	.	.	PUNCT
inlawrev-2376	182	1	reg	reg	PROPN
inlawrev-2376	182	2	.	.	PUNCT
inlawrev-2376	183	1	§	§	PROPN
inlawrev-2376	183	2	301.7701	301.7701	NUM
inlawrev-2376	183	3	-	-	SYM
inlawrev-2376	183	4	2(d)(l	2(d)(l	NOUN
inlawrev-2376	183	5	)	)	PUNCT
inlawrev-2376	183	6	(	(	PUNCT
inlawrev-2376	183	7	1965	1965	NUM
inlawrev-2376	183	8	)	)	PUNCT
inlawrev-2376	183	9	.	.	PUNCT
inlawrev-2376	184	1	the	the	DET
inlawrev-2376	184	2	argument	argument	NOUN
inlawrev-2376	184	3	can	can	AUX
inlawrev-2376	184	4	be	be	AUX
inlawrev-2376	184	5	made	make	VERB
inlawrev-2376	184	6	that	that	DET
inlawrev-2376	184	7	subparagraph	subparagraph	NOUN
inlawrev-2376	184	8	(	(	PUNCT
inlawrev-2376	184	9	d)(1	d)(1	NOUN
inlawrev-2376	184	10	)	)	PUNCT
inlawrev-2376	184	11	,	,	PUNCT
inlawrev-2376	184	12	which	which	PRON
inlawrev-2376	184	13	contains	contain	VERB
inlawrev-2376	184	14	the	the	DET
inlawrev-2376	184	15	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	184	16	.	.	PUNCT
inlawrev-2376	184	17	reference	reference	NOUN
inlawrev-2376	184	18	,	,	PUNCT
inlawrev-2376	184	19	refers	refer	VERB
inlawrev-2376	184	20	to	to	ADP
inlawrev-2376	184	21	subparagraph	subparagraph	NOUN
inlawrev-2376	184	22	(	(	PUNCT
inlawrev-2376	184	23	d)(2	d)(2	PROPN
inlawrev-2376	184	24	)	)	PUNCT
inlawrev-2376	184	25	,	,	PUNCT
inlawrev-2376	184	26	which	which	PRON
inlawrev-2376	184	27	contains	contain	VERB
inlawrev-2376	184	28	the	the	DET
inlawrev-2376	184	29	"	"	PUNCT
inlawrev-2376	184	30	dummy	dummy	ADJ
inlawrev-2376	184	31	"	"	PUNCT
inlawrev-2376	184	32	language	language	NOUN
inlawrev-2376	184	33	,	,	PUNCT
inlawrev-2376	184	34	and	and	CCONJ
inlawrev-2376	184	35	that	that	SCONJ
inlawrev-2376	184	36	a	a	DET
inlawrev-2376	184	37	"	"	PUNCT
inlawrev-2376	184	38	dummy	dummy	NOUN
inlawrev-2376	184	39	"	"	PUNCT
inlawrev-2376	184	40	therefore	therefore	ADV
inlawrev-2376	184	41	could	could	AUX
inlawrev-2376	184	42	exist	exist	VERB
inlawrev-2376	184	43	even	even	ADV
inlawrev-2376	184	44	under	under	ADP
inlawrev-2376	184	45	a	a	DET
inlawrev-2376	184	46	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	184	47	.	.	PROPN
inlawrev-2376	184	48	partnership	partnership	NOUN
inlawrev-2376	184	49	.	.	PUNCT
inlawrev-2376	185	1	glensder	glensder	PROPN
inlawrev-2376	185	2	also	also	ADV
inlawrev-2376	185	3	arguably	arguably	ADV
inlawrev-2376	185	4	supports	support	VERB
inlawrev-2376	185	5	this	this	DET
inlawrev-2376	185	6	argument	argument	NOUN
inlawrev-2376	185	7	because	because	SCONJ
inlawrev-2376	185	8	the	the	DET
inlawrev-2376	185	9	court	court	NOUN
inlawrev-2376	185	10	stated	state	VERB
inlawrev-2376	185	11	that	that	SCONJ
inlawrev-2376	185	12	"	"	PUNCT
inlawrev-2376	185	13	even	even	ADV
inlawrev-2376	185	14	within	within	ADP
inlawrev-2376	185	15	the	the	DET
inlawrev-2376	185	16	form	form	NOUN
inlawrev-2376	185	17	of	of	ADP
inlawrev-2376	185	18	limited	limited	ADJ
inlawrev-2376	185	19	partnership	partnership	NOUN
inlawrev-2376	185	20	most	most	ADV
inlawrev-2376	185	21	generally	generally	ADV
inlawrev-2376	185	22	known	know	VERB
inlawrev-2376	185	23	,	,	PUNCT
inlawrev-2376	185	24	in	in	ADP
inlawrev-2376	185	25	which	which	PRON
inlawrev-2376	185	26	general	general	ADJ
inlawrev-2376	185	27	and	and	CCONJ
inlawrev-2376	185	28	limited	limited	ADJ
inlawrev-2376	185	29	partners	partner	NOUN
inlawrev-2376	185	30	are	be	AUX
inlawrev-2376	185	31	associated	associate	VERB
inlawrev-2376	185	32	together	together	ADV
inlawrev-2376	185	33	,	,	PUNCT
inlawrev-2376	185	34	we	we	PRON
inlawrev-2376	185	35	may	may	AUX
inlawrev-2376	185	36	still	still	ADV
inlawrev-2376	185	37	suppose	suppose	VERB
inlawrev-2376	185	38	situations	situation	NOUN
inlawrev-2376	185	39	in	in	ADP
inlawrev-2376	185	40	which	which	PRON
inlawrev-2376	185	41	the	the	DET
inlawrev-2376	185	42	resemblance	resemblance	NOUN
inlawrev-2376	185	43	to	to	ADP
inlawrev-2376	185	44	corporate	corporate	ADJ
inlawrev-2376	185	45	form	form	NOUN
inlawrev-2376	185	46	would	would	AUX
inlawrev-2376	185	47	be	be	AUX
inlawrev-2376	185	48	so	so	ADV
inlawrev-2376	185	49	substantial	substantial	ADJ
inlawrev-2376	185	50	as	as	SCONJ
inlawrev-2376	185	51	to	to	PART
inlawrev-2376	185	52	justify	justify	VERB
inlawrev-2376	185	53	classification	classification	NOUN
inlawrev-2376	185	54	of	of	ADP
inlawrev-2376	185	55	the	the	DET
inlawrev-2376	185	56	limited	limited	ADJ
inlawrev-2376	185	57	partnerships	partnership	NOUN
inlawrev-2376	185	58	as	as	ADP
inlawrev-2376	185	59	corporations	corporation	NOUN
inlawrev-2376	185	60	.	.	PUNCT
inlawrev-2376	185	61	"	"	PUNCT
inlawrev-2376	186	1	46	46	NUM
inlawrev-2376	186	2	b.t.a	b.t.a	NOUN
inlawrev-2376	186	3	.	.	PUNCT
inlawrev-2376	187	1	at	at	ADP
inlawrev-2376	187	2	183	183	NUM
inlawrev-2376	187	3	.	.	PUNCT
inlawrev-2376	188	1	"	"	PUNCT
inlawrev-2376	188	2	^the	^the	DET
inlawrev-2376	188	3	uniform	uniform	ADJ
inlawrev-2376	188	4	limited	limited	PROPN
inlawrev-2376	188	5	partnership	partnership	PROPN
inlawrev-2376	188	6	act	act	PROPN
inlawrev-2376	188	7	§	§	PROPN
inlawrev-2376	188	8	§	§	PROPN
inlawrev-2376	188	9	9	9	NUM
inlawrev-2376	188	10	-	-	SYM
inlawrev-2376	188	11	10	10	NUM
inlawrev-2376	188	12	(	(	PUNCT
inlawrev-2376	188	13	1916	1916	NUM
inlawrev-2376	188	14	)	)	PUNCT
inlawrev-2376	188	15	provide	provide	VERB
inlawrev-2376	188	16	:	:	PUNCT
inlawrev-2376	188	17	§	§	PROPN
inlawrev-2376	188	18	9	9	NUM
inlawrev-2376	188	19	.	.	PUNCT
inlawrev-2376	188	20	rights	right	NOUN
inlawrev-2376	188	21	,	,	PUNCT
inlawrev-2376	188	22	powers	power	NOUN
inlawrev-2376	188	23	and	and	CCONJ
inlawrev-2376	188	24	liabilities	liability	NOUN
inlawrev-2376	188	25	of	of	ADP
inlawrev-2376	188	26	a	a	DET
inlawrev-2376	188	27	general	general	ADJ
inlawrev-2376	188	28	partner	partner	NOUN
inlawrev-2376	188	29	(	(	PUNCT
inlawrev-2376	188	30	1	1	NUM
inlawrev-2376	188	31	)	)	PUNCT
inlawrev-2376	188	32	a	a	DET
inlawrev-2376	188	33	general	general	ADJ
inlawrev-2376	188	34	partner	partner	NOUN
inlawrev-2376	188	35	shall	shall	AUX
inlawrev-2376	188	36	have	have	VERB
inlawrev-2376	188	37	all	all	DET
inlawrev-2376	188	38	the	the	DET
inlawrev-2376	188	39	rights	right	NOUN
inlawrev-2376	188	40	and	and	CCONJ
inlawrev-2376	188	41	powers	power	NOUN
inlawrev-2376	188	42	and	and	CCONJ
inlawrev-2376	188	43	be	be	AUX
inlawrev-2376	188	44	sub512	sub512	PROPN
inlawrev-2376	188	45	indiana	indiana	PROPN
inlawrev-2376	188	46	law	law	PROPN
inlawrev-2376	188	47	review	review	NOUN
inlawrev-2376	189	1	[	[	X
inlawrev-2376	189	2	vol	vol	NOUN
inlawrev-2376	189	3	.	.	PUNCT
inlawrev-2376	189	4	13:503	13:503	NUM
inlawrev-2376	189	5	significant	significant	ADJ
inlawrev-2376	189	6	powers	power	NOUN
inlawrev-2376	189	7	granted	grant	VERB
inlawrev-2376	189	8	to	to	ADP
inlawrev-2376	189	9	the	the	DET
inlawrev-2376	189	10	limited	limited	ADJ
inlawrev-2376	189	11	partners	partner	NOUN
inlawrev-2376	189	12	are	be	AUX
inlawrev-2376	189	13	the	the	DET
inlawrev-2376	189	14	powers	power	NOUN
inlawrev-2376	189	15	to	to	PART
inlawrev-2376	189	16	dissolve	dissolve	VERB
inlawrev-2376	189	17	and	and	CCONJ
inlawrev-2376	189	18	to	to	PART
inlawrev-2376	189	19	approve	approve	VERB
inlawrev-2376	189	20	or	or	CCONJ
inlawrev-2376	189	21	disapprove	disapprove	VERB
inlawrev-2376	189	22	the	the	DET
inlawrev-2376	189	23	admission	admission	NOUN
inlawrev-2376	189	24	of	of	ADP
inlawrev-2376	189	25	a	a	DET
inlawrev-2376	189	26	new	new	ADJ
inlawrev-2376	189	27	general	general	ADJ
inlawrev-2376	189	28	partner	partner	NOUN
inlawrev-2376	189	29	.^^	.^^	PUNCT
inlawrev-2376	190	1	any	any	DET
inlawrev-2376	190	2	powers	power	NOUN
inlawrev-2376	190	3	granted	grant	VERB
inlawrev-2376	190	4	in	in	ADP
inlawrev-2376	190	5	the	the	DET
inlawrev-2376	190	6	certificate	certificate	NOUN
inlawrev-2376	190	7	or	or	CCONJ
inlawrev-2376	190	8	partnership	partnership	NOUN
inlawrev-2376	190	9	agreement	agreement	NOUN
inlawrev-2376	190	10	to	to	ADP
inlawrev-2376	190	11	the	the	DET
inlawrev-2376	190	12	limited	limited	ADJ
inlawrev-2376	190	13	partners	partner	NOUN
inlawrev-2376	190	14	to	to	PART
inlawrev-2376	190	15	control	control	VERB
inlawrev-2376	190	16	the	the	DET
inlawrev-2376	190	17	general	general	ADJ
inlawrev-2376	190	18	partner	partner	NOUN
inlawrev-2376	190	19	beyond	beyond	ADP
inlawrev-2376	190	20	those	those	PRON
inlawrev-2376	190	21	sanctioned	sanction	VERB
inlawrev-2376	190	22	by	by	ADP
inlawrev-2376	190	23	sections	section	NOUN
inlawrev-2376	190	24	9	9	NUM
inlawrev-2376	190	25	and	and	CCONJ
inlawrev-2376	190	26	10	10	NUM
inlawrev-2376	190	27	of	of	ADP
inlawrev-2376	190	28	the	the	DET
inlawrev-2376	190	29	act	act	NOUN
inlawrev-2376	190	30	seriously	seriously	ADV
inlawrev-2376	190	31	increase	increase	VERB
inlawrev-2376	190	32	the	the	DET
inlawrev-2376	190	33	possibility	possibility	NOUN
inlawrev-2376	190	34	that	that	SCONJ
inlawrev-2376	190	35	the	the	DET
inlawrev-2376	190	36	irs	irs	PROPN
inlawrev-2376	190	37	will	will	AUX
inlawrev-2376	190	38	categorize	categorize	VERB
inlawrev-2376	190	39	the	the	DET
inlawrev-2376	190	40	general	general	ADJ
inlawrev-2376	190	41	partner	partner	NOUN
inlawrev-2376	190	42	as	as	ADP
inlawrev-2376	190	43	a	a	DET
inlawrev-2376	190	44	dummy	dummy	NOUN
inlawrev-2376	190	45	.	.	PUNCT
inlawrev-2376	191	1	essentially	essentially	ADV
inlawrev-2376	191	2	,	,	PUNCT
inlawrev-2376	191	3	one	one	PRON
inlawrev-2376	191	4	would	would	AUX
inlawrev-2376	191	5	be	be	AUX
inlawrev-2376	191	6	in	in	ADP
inlawrev-2376	191	7	"	"	PUNCT
inlawrev-2376	191	8	uncharted	uncharted	ADJ
inlawrev-2376	191	9	waters	water	NOUN
inlawrev-2376	191	10	.	.	PUNCT
inlawrev-2376	191	11	"	"	PUNCT
inlawrev-2376	192	1	the	the	DET
inlawrev-2376	192	2	only	only	ADJ
inlawrev-2376	192	3	indication	indication	NOUN
inlawrev-2376	192	4	that	that	SCONJ
inlawrev-2376	192	5	some	some	DET
inlawrev-2376	192	6	nonsanctioned	nonsanctioned	ADJ
inlawrev-2376	192	7	powers	power	NOUN
inlawrev-2376	192	8	may	may	AUX
inlawrev-2376	192	9	be	be	AUX
inlawrev-2376	192	10	included	include	VERB
inlawrev-2376	192	11	in	in	ADP
inlawrev-2376	192	12	the	the	DET
inlawrev-2376	192	13	partnership	partnership	NOUN
inlawrev-2376	192	14	agreement	agreement	NOUN
inlawrev-2376	192	15	is	be	AUX
inlawrev-2376	192	16	the	the	DET
inlawrev-2376	192	17	language	language	NOUN
inlawrev-2376	192	18	from	from	ADP
inlawrev-2376	192	19	larson	larson	PROPN
inlawrev-2376	192	20	which	which	PRON
inlawrev-2376	192	21	permitted	permit	VERB
inlawrev-2376	192	22	the	the	DET
inlawrev-2376	192	23	limited	limited	ADJ
inlawrev-2376	192	24	partner	partner	NOUN
inlawrev-2376	192	25	to	to	PART
inlawrev-2376	192	26	have	have	VERB
inlawrev-2376	192	27	the	the	DET
inlawrev-2376	192	28	power	power	NOUN
inlawrev-2376	192	29	of	of	ADP
inlawrev-2376	192	30	removal	removal	NOUN
inlawrev-2376	192	31	over	over	ADP
inlawrev-2376	192	32	the	the	DET
inlawrev-2376	192	33	general	general	ADJ
inlawrev-2376	192	34	partner	partner	NOUN
inlawrev-2376	192	35	without	without	ADP
inlawrev-2376	192	36	converting	convert	VERB
inlawrev-2376	192	37	the	the	DET
inlawrev-2376	192	38	general	general	ADJ
inlawrev-2376	192	39	partner	partner	NOUN
inlawrev-2376	192	40	into	into	ADP
inlawrev-2376	192	41	a	a	DET
inlawrev-2376	192	42	dummy.^	dummy.^	NOUN
inlawrev-2376	192	43	°	°	PROPN
inlawrev-2376	192	44	yet	yet	ADV
inlawrev-2376	192	45	,	,	PUNCT
inlawrev-2376	192	46	the	the	DET
inlawrev-2376	192	47	irs	irs	PROPN
inlawrev-2376	192	48	'	'	PART
inlawrev-2376	192	49	recent	recent	ADJ
inlawrev-2376	192	50	pronouncement	pronouncement	NOUN
inlawrev-2376	192	51	in	in	ADP
inlawrev-2376	192	52	revenue	revenue	NOUN
inlawrev-2376	192	53	ruling	rule	VERB
inlawrev-2376	192	54	79	79	NUM
inlawrev-2376	192	55	-	-	SYM
inlawrev-2376	192	56	106	106	NUM
inlawrev-2376	192	57	indicated	indicate	VERB
inlawrev-2376	192	58	that	that	SCONJ
inlawrev-2376	192	59	the	the	DET
inlawrev-2376	192	60	limited	limited	ADJ
inlawrev-2376	192	61	partner	partner	NOUN
inlawrev-2376	192	62	's	's	PART
inlawrev-2376	192	63	right	right	NOUN
inlawrev-2376	192	64	or	or	CCONJ
inlawrev-2376	192	65	lack	lack	NOUN
inlawrev-2376	192	66	of	of	ADP
inlawrev-2376	192	67	right	right	NOUN
inlawrev-2376	192	68	to	to	PART
inlawrev-2376	192	69	vote	vote	VERB
inlawrev-2376	192	70	on	on	ADP
inlawrev-2376	192	71	the	the	DET
inlawrev-2376	192	72	removal	removal	NOUN
inlawrev-2376	192	73	and	and	CCONJ
inlawrev-2376	192	74	election	election	NOUN
inlawrev-2376	192	75	of	of	ADP
inlawrev-2376	192	76	general	general	ADJ
inlawrev-2376	192	77	partners	partner	NOUN
inlawrev-2376	192	78	will	will	AUX
inlawrev-2376	192	79	have	have	VERB
inlawrev-2376	192	80	significance	significance	NOUN
inlawrev-2376	192	81	in	in	ADP
inlawrev-2376	192	82	determining	determine	VERB
inlawrev-2376	192	83	the	the	DET
inlawrev-2376	192	84	limited	limited	ADJ
inlawrev-2376	192	85	liability	liability	NOUN
inlawrev-2376	192	86	characteristic	characteristic	NOUN
inlawrev-2376	192	87	.	.	PUNCT
inlawrev-2376	193	1	thus	thus	ADV
inlawrev-2376	193	2	,	,	PUNCT
inlawrev-2376	193	3	reliance	reliance	NOUN
inlawrev-2376	193	4	on	on	ADP
inlawrev-2376	193	5	larson	larson	PROPN
inlawrev-2376	193	6	for	for	ADP
inlawrev-2376	193	7	this	this	DET
inlawrev-2376	193	8	point	point	NOUN
inlawrev-2376	193	9	may	may	AUX
inlawrev-2376	193	10	be	be	AUX
inlawrev-2376	193	11	risky	risky	ADJ
inlawrev-2376	193	12	.	.	PUNCT
inlawrev-2376	194	1	the	the	DET
inlawrev-2376	194	2	irs	irs	PROPN
inlawrev-2376	194	3	also	also	ADV
inlawrev-2376	194	4	considers	consider	VERB
inlawrev-2376	194	5	that	that	SCONJ
inlawrev-2376	194	6	the	the	DET
inlawrev-2376	194	7	limited	limited	ADJ
inlawrev-2376	194	8	partner	partner	NOUN
inlawrev-2376	194	9	's	's	PART
inlawrev-2376	194	10	right	right	NOUN
inlawrev-2376	194	11	or	or	CCONJ
inlawrev-2376	194	12	lack	lack	NOUN
inlawrev-2376	194	13	of	of	ADP
inlawrev-2376	194	14	right	right	NOUN
inlawrev-2376	194	15	to	to	PART
inlawrev-2376	194	16	vote	vote	VERB
inlawrev-2376	194	17	on	on	ADP
inlawrev-2376	194	18	the	the	DET
inlawrev-2376	194	19	sale	sale	NOUN
inlawrev-2376	194	20	of	of	ADP
inlawrev-2376	194	21	all	all	DET
inlawrev-2376	194	22	or	or	CCONJ
inlawrev-2376	194	23	substantially	substantially	ADV
inlawrev-2376	194	24	all	all	PRON
inlawrev-2376	194	25	of	of	ADP
inlawrev-2376	194	26	the	the	DET
inlawrev-2376	194	27	assets	asset	NOUN
inlawrev-2376	194	28	of	of	ADP
inlawrev-2376	194	29	the	the	DET
inlawrev-2376	194	30	partnership	partnership	NOUN
inlawrev-2376	194	31	will	will	AUX
inlawrev-2376	194	32	be	be	AUX
inlawrev-2376	194	33	important	important	ADJ
inlawrev-2376	194	34	in	in	ADP
inlawrev-2376	194	35	determining	determine	VERB
inlawrev-2376	194	36	limited	limited	ADJ
inlawrev-2376	194	37	liability	liability	NOUN
inlawrev-2376	194	38	.	.	PUNCT
inlawrev-2376	195	1	conseject	conseject	NOUN
inlawrev-2376	195	2	to	to	ADP
inlawrev-2376	195	3	all	all	DET
inlawrev-2376	195	4	the	the	DET
inlawrev-2376	195	5	restrictions	restriction	NOUN
inlawrev-2376	195	6	and	and	CCONJ
inlawrev-2376	195	7	liabilities	liability	NOUN
inlawrev-2376	195	8	of	of	ADP
inlawrev-2376	195	9	a	a	DET
inlawrev-2376	195	10	partner	partner	NOUN
inlawrev-2376	195	11	in	in	ADP
inlawrev-2376	195	12	a	a	DET
inlawrev-2376	195	13	partnership	partnership	NOUN
inlawrev-2376	195	14	without	without	ADP
inlawrev-2376	195	15	limited	limited	ADJ
inlawrev-2376	195	16	partners	partner	NOUN
inlawrev-2376	195	17	,	,	PUNCT
inlawrev-2376	195	18	except	except	SCONJ
inlawrev-2376	195	19	that	that	SCONJ
inlawrev-2376	195	20	without	without	ADP
inlawrev-2376	195	21	the	the	DET
inlawrev-2376	195	22	written	write	VERB
inlawrev-2376	195	23	consent	consent	NOUN
inlawrev-2376	195	24	or	or	CCONJ
inlawrev-2376	195	25	ratification	ratification	NOUN
inlawrev-2376	195	26	of	of	ADP
inlawrev-2376	195	27	the	the	DET
inlawrev-2376	195	28	specific	specific	ADJ
inlawrev-2376	195	29	act	act	NOUN
inlawrev-2376	195	30	by	by	ADP
inlawrev-2376	195	31	all	all	DET
inlawrev-2376	195	32	the	the	DET
inlawrev-2376	195	33	limited	limited	ADJ
inlawrev-2376	195	34	partners	partner	NOUN
inlawrev-2376	195	35	,	,	PUNCT
inlawrev-2376	195	36	a	a	DET
inlawrev-2376	195	37	general	general	ADJ
inlawrev-2376	195	38	partner	partner	NOUN
inlawrev-2376	195	39	or	or	CCONJ
inlawrev-2376	195	40	all	all	PRON
inlawrev-2376	195	41	of	of	ADP
inlawrev-2376	195	42	the	the	DET
inlawrev-2376	195	43	general	general	ADJ
inlawrev-2376	195	44	partners	partner	NOUN
inlawrev-2376	195	45	have	have	AUX
inlawrev-2376	195	46	no	no	DET
inlawrev-2376	195	47	authority	authority	NOUN
inlawrev-2376	195	48	to	to	ADP
inlawrev-2376	195	49	(	(	PUNCT
inlawrev-2376	195	50	a	a	X
inlawrev-2376	195	51	)	)	PUNCT
inlawrev-2376	195	52	do	do	AUX
inlawrev-2376	195	53	any	any	DET
inlawrev-2376	195	54	act	act	NOUN
inlawrev-2376	195	55	in	in	ADP
inlawrev-2376	195	56	contravention	contravention	NOUN
inlawrev-2376	195	57	of	of	ADP
inlawrev-2376	195	58	the	the	DET
inlawrev-2376	195	59	certificate	certificate	NOUN
inlawrev-2376	195	60	,	,	PUNCT
inlawrev-2376	195	61	(	(	PUNCT
inlawrev-2376	195	62	b	b	X
inlawrev-2376	195	63	)	)	PUNCT
inlawrev-2376	195	64	do	do	AUX
inlawrev-2376	195	65	any	any	DET
inlawrev-2376	195	66	act	act	NOUN
inlawrev-2376	195	67	which	which	PRON
inlawrev-2376	195	68	would	would	AUX
inlawrev-2376	195	69	make	make	VERB
inlawrev-2376	195	70	it	it	PRON
inlawrev-2376	195	71	impossible	impossible	ADJ
inlawrev-2376	195	72	to	to	PART
inlawrev-2376	195	73	carry	carry	VERB
inlawrev-2376	195	74	on	on	ADP
inlawrev-2376	195	75	the	the	DET
inlawrev-2376	195	76	ordinary	ordinary	ADJ
inlawrev-2376	195	77	business	business	NOUN
inlawrev-2376	195	78	of	of	ADP
inlawrev-2376	195	79	the	the	DET
inlawrev-2376	195	80	partnership	partnership	NOUN
inlawrev-2376	195	81	(	(	PUNCT
inlawrev-2376	195	82	c	c	X
inlawrev-2376	195	83	)	)	PUNCT
inlawrev-2376	195	84	confess	confes	VERB
inlawrev-2376	195	85	a	a	DET
inlawrev-2376	195	86	judgment	judgment	NOUN
inlawrev-2376	195	87	against	against	ADP
inlawrev-2376	195	88	the	the	DET
inlawrev-2376	195	89	partnership	partnership	NOUN
inlawrev-2376	195	90	,	,	PUNCT
inlawrev-2376	195	91	(	(	PUNCT
inlawrev-2376	195	92	d	d	X
inlawrev-2376	195	93	)	)	PUNCT
inlawrev-2376	195	94	possess	possess	NOUN
inlawrev-2376	195	95	partnership	partnership	NOUN
inlawrev-2376	195	96	property	property	NOUN
inlawrev-2376	195	97	,	,	PUNCT
inlawrev-2376	195	98	or	or	CCONJ
inlawrev-2376	195	99	assign	assign	VERB
inlawrev-2376	195	100	their	their	PRON
inlawrev-2376	195	101	rights	right	NOUN
inlawrev-2376	195	102	in	in	ADP
inlawrev-2376	195	103	specific	specific	ADJ
inlawrev-2376	195	104	partnership	partnership	NOUN
inlawrev-2376	195	105	property	property	NOUN
inlawrev-2376	195	106	,	,	PUNCT
inlawrev-2376	195	107	for	for	ADP
inlawrev-2376	195	108	other	other	ADJ
inlawrev-2376	195	109	than	than	ADP
inlawrev-2376	195	110	a	a	DET
inlawrev-2376	195	111	partnership	partnership	NOUN
inlawrev-2376	195	112	purpose	purpose	NOUN
inlawrev-2376	195	113	,	,	PUNCT
inlawrev-2376	195	114	(	(	PUNCT
inlawrev-2376	195	115	e	e	NOUN
inlawrev-2376	195	116	)	)	PUNCT
inlawrev-2376	195	117	admit	admit	VERB
inlawrev-2376	195	118	a	a	DET
inlawrev-2376	195	119	person	person	NOUN
inlawrev-2376	195	120	as	as	ADP
inlawrev-2376	195	121	a	a	DET
inlawrev-2376	195	122	general	general	ADJ
inlawrev-2376	195	123	partner	partner	NOUN
inlawrev-2376	195	124	,	,	PUNCT
inlawrev-2376	195	125	(	(	PUNCT
inlawrev-2376	195	126	f	f	X
inlawrev-2376	195	127	)	)	PUNCT
inlawrev-2376	195	128	admit	admit	VERB
inlawrev-2376	195	129	a	a	DET
inlawrev-2376	195	130	person	person	NOUN
inlawrev-2376	195	131	as	as	ADP
inlawrev-2376	195	132	a	a	DET
inlawrev-2376	195	133	limited	limited	ADJ
inlawrev-2376	195	134	partner	partner	NOUN
inlawrev-2376	195	135	,	,	PUNCT
inlawrev-2376	195	136	unless	unless	SCONJ
inlawrev-2376	195	137	the	the	DET
inlawrev-2376	195	138	right	right	NOUN
inlawrev-2376	195	139	to	to	PART
inlawrev-2376	195	140	do	do	AUX
inlawrev-2376	195	141	so	so	ADV
inlawrev-2376	195	142	is	be	AUX
inlawrev-2376	195	143	given	give	VERB
inlawrev-2376	195	144	in	in	ADP
inlawrev-2376	195	145	the	the	DET
inlawrev-2376	195	146	certificate	certificate	NOUN
inlawrev-2376	195	147	,	,	PUNCT
inlawrev-2376	195	148	(	(	PUNCT
inlawrev-2376	195	149	g	g	NOUN
inlawrev-2376	195	150	)	)	PUNCT
inlawrev-2376	195	151	continue	continue	VERB
inlawrev-2376	195	152	the	the	DET
inlawrev-2376	195	153	business	business	NOUN
inlawrev-2376	195	154	with	with	ADP
inlawrev-2376	195	155	partnership	partnership	NOUN
inlawrev-2376	195	156	property	property	NOUN
inlawrev-2376	195	157	on	on	ADP
inlawrev-2376	195	158	the	the	DET
inlawrev-2376	195	159	death	death	NOUN
inlawrev-2376	195	160	,	,	PUNCT
inlawrev-2376	195	161	retirement	retirement	NOUN
inlawrev-2376	195	162	or	or	CCONJ
inlawrev-2376	195	163	insanity	insanity	NOUN
inlawrev-2376	195	164	of	of	ADP
inlawrev-2376	195	165	a	a	DET
inlawrev-2376	195	166	general	general	ADJ
inlawrev-2376	195	167	partner	partner	NOUN
inlawrev-2376	195	168	,	,	PUNCT
inlawrev-2376	195	169	unless	unless	SCONJ
inlawrev-2376	195	170	the	the	DET
inlawrev-2376	195	171	right	right	NOUN
inlawrev-2376	195	172	to	to	PART
inlawrev-2376	195	173	do	do	AUX
inlawrev-2376	195	174	so	so	ADV
inlawrev-2376	195	175	is	be	AUX
inlawrev-2376	195	176	given	give	VERB
inlawrev-2376	195	177	in	in	ADP
inlawrev-2376	195	178	the	the	DET
inlawrev-2376	195	179	certificate	certificate	NOUN
inlawrev-2376	195	180	.	.	PUNCT
inlawrev-2376	196	1	§	§	PROPN
inlawrev-2376	196	2	10	10	NUM
inlawrev-2376	196	3	.	.	PUNCT
inlawrev-2376	197	1	rights	right	NOUN
inlawrev-2376	197	2	of	of	ADP
inlawrev-2376	197	3	a	a	DET
inlawrev-2376	197	4	limited	limited	ADJ
inlawrev-2376	197	5	partner	partner	NOUN
inlawrev-2376	197	6	(	(	PUNCT
inlawrev-2376	197	7	1	1	X
inlawrev-2376	197	8	)	)	PUNCT
inlawrev-2376	197	9	a	a	DET
inlawrev-2376	197	10	limited	limited	ADJ
inlawrev-2376	197	11	partner	partner	NOUN
inlawrev-2376	197	12	shall	shall	AUX
inlawrev-2376	197	13	have	have	VERB
inlawrev-2376	197	14	the	the	DET
inlawrev-2376	197	15	same	same	ADJ
inlawrev-2376	197	16	rights	right	NOUN
inlawrev-2376	197	17	as	as	ADP
inlawrev-2376	197	18	a	a	DET
inlawrev-2376	197	19	general	general	ADJ
inlawrev-2376	197	20	partner	partner	NOUN
inlawrev-2376	197	21	to	to	ADP
inlawrev-2376	197	22	(	(	PUNCT
inlawrev-2376	197	23	a	a	X
inlawrev-2376	197	24	)	)	PUNCT
inlawrev-2376	197	25	have	have	VERB
inlawrev-2376	197	26	the	the	DET
inlawrev-2376	197	27	partnership	partnership	NOUN
inlawrev-2376	197	28	books	book	NOUN
inlawrev-2376	197	29	kept	keep	VERB
inlawrev-2376	197	30	at	at	ADP
inlawrev-2376	197	31	the	the	DET
inlawrev-2376	197	32	principal	principal	ADJ
inlawrev-2376	197	33	place	place	NOUN
inlawrev-2376	197	34	of	of	ADP
inlawrev-2376	197	35	business	business	NOUN
inlawrev-2376	197	36	of	of	ADP
inlawrev-2376	197	37	the	the	DET
inlawrev-2376	197	38	partnership	partnership	NOUN
inlawrev-2376	197	39	,	,	PUNCT
inlawrev-2376	197	40	and	and	CCONJ
inlawrev-2376	197	41	at	at	ADP
inlawrev-2376	197	42	all	all	DET
inlawrev-2376	197	43	times	time	NOUN
inlawrev-2376	197	44	to	to	PART
inlawrev-2376	197	45	inspect	inspect	VERB
inlawrev-2376	197	46	and	and	CCONJ
inlawrev-2376	197	47	copy	copy	VERB
inlawrev-2376	197	48	any	any	PRON
inlawrev-2376	197	49	of	of	ADP
inlawrev-2376	197	50	them	they	PRON
inlawrev-2376	197	51	,	,	PUNCT
inlawrev-2376	197	52	(	(	PUNCT
inlawrev-2376	197	53	b	b	X
inlawrev-2376	197	54	)	)	PUNCT
inlawrev-2376	197	55	have	have	AUX
inlawrev-2376	197	56	on	on	ADP
inlawrev-2376	197	57	demand	demand	NOUN
inlawrev-2376	197	58	true	true	ADJ
inlawrev-2376	197	59	and	and	CCONJ
inlawrev-2376	197	60	full	full	ADJ
inlawrev-2376	197	61	information	information	NOUN
inlawrev-2376	197	62	of	of	ADP
inlawrev-2376	197	63	all	all	DET
inlawrev-2376	197	64	things	thing	NOUN
inlawrev-2376	197	65	affecting	affect	VERB
inlawrev-2376	197	66	the	the	DET
inlawrev-2376	197	67	partnership	partnership	NOUN
inlawrev-2376	197	68	,	,	PUNCT
inlawrev-2376	197	69	and	and	CCONJ
inlawrev-2376	197	70	a	a	DET
inlawrev-2376	197	71	formal	formal	ADJ
inlawrev-2376	197	72	account	account	NOUN
inlawrev-2376	197	73	of	of	ADP
inlawrev-2376	197	74	partnership	partnership	NOUN
inlawrev-2376	197	75	affairs	affair	NOUN
inlawrev-2376	197	76	whenever	whenever	SCONJ
inlawrev-2376	197	77	circumstances	circumstance	NOUN
inlawrev-2376	197	78	render	render	VERB
inlawrev-2376	197	79	it	it	PRON
inlawrev-2376	197	80	just	just	ADV
inlawrev-2376	197	81	and	and	CCONJ
inlawrev-2376	197	82	reasonable	reasonable	ADJ
inlawrev-2376	197	83	,	,	PUNCT
inlawrev-2376	197	84	and	and	CCONJ
inlawrev-2376	197	85	(	(	PUNCT
inlawrev-2376	197	86	c	c	X
inlawrev-2376	197	87	)	)	PUNCT
inlawrev-2376	197	88	have	have	AUX
inlawrev-2376	197	89	dissolution	dissolution	NOUN
inlawrev-2376	197	90	and	and	CCONJ
inlawrev-2376	197	91	winding	wind	VERB
inlawrev-2376	197	92	up	up	ADP
inlawrev-2376	197	93	by	by	ADP
inlawrev-2376	197	94	decree	decree	NOUN
inlawrev-2376	197	95	of	of	ADP
inlawrev-2376	197	96	court	court	NOUN
inlawrev-2376	197	97	.	.	PUNCT
inlawrev-2376	198	1	(	(	PUNCT
inlawrev-2376	198	2	2	2	X
inlawrev-2376	198	3	)	)	PUNCT
inlawrev-2376	198	4	a	a	DET
inlawrev-2376	198	5	limited	limited	ADJ
inlawrev-2376	198	6	partner	partner	NOUN
inlawrev-2376	198	7	shall	shall	AUX
inlawrev-2376	198	8	have	have	VERB
inlawrev-2376	198	9	the	the	DET
inlawrev-2376	198	10	right	right	NOUN
inlawrev-2376	198	11	to	to	PART
inlawrev-2376	198	12	receive	receive	VERB
inlawrev-2376	198	13	a	a	DET
inlawrev-2376	198	14	share	share	NOUN
inlawrev-2376	198	15	of	of	ADP
inlawrev-2376	198	16	the	the	DET
inlawrev-2376	198	17	profits	profit	NOUN
inlawrev-2376	198	18	or	or	CCONJ
inlawrev-2376	198	19	other	other	ADJ
inlawrev-2376	198	20	compensation	compensation	NOUN
inlawrev-2376	198	21	by	by	ADP
inlawrev-2376	198	22	way	way	NOUN
inlawrev-2376	198	23	of	of	ADP
inlawrev-2376	198	24	income	income	NOUN
inlawrev-2376	198	25	,	,	PUNCT
inlawrev-2376	198	26	and	and	CCONJ
inlawrev-2376	198	27	to	to	ADP
inlawrev-2376	198	28	the	the	DET
inlawrev-2376	198	29	return	return	NOUN
inlawrev-2376	198	30	of	of	ADP
inlawrev-2376	198	31	his	his	PRON
inlawrev-2376	198	32	contribution	contribution	NOUN
inlawrev-2376	198	33	as	as	SCONJ
inlawrev-2376	198	34	provided	provide	VERB
inlawrev-2376	198	35	in	in	ADP
inlawrev-2376	198	36	sections	section	NOUN
inlawrev-2376	198	37	15	15	NUM
inlawrev-2376	198	38	and	and	CCONJ
inlawrev-2376	198	39	16	16	NUM
inlawrev-2376	198	40	.	.	PUNCT
inlawrev-2376	199	1	~/rf	~/rf	PART
inlawrev-2376	199	2	.	.	PUNCT
inlawrev-2376	200	1	§	§	PROPN
inlawrev-2376	200	2	§	§	PROPN
inlawrev-2376	200	3	9(e	9(e	NUM
inlawrev-2376	200	4	)	)	PUNCT
inlawrev-2376	200	5	,	,	PUNCT
inlawrev-2376	200	6	10(c	10(c	NUM
inlawrev-2376	200	7	)	)	PUNCT
inlawrev-2376	200	8	.	.	PUNCT
inlawrev-2376	201	1	'	'	PUNCT
inlawrev-2376	201	2	"	"	PUNCT
inlawrev-2376	201	3	66	66	NUM
inlawrev-2376	201	4	t.c	t.c	PROPN
inlawrev-2376	201	5	.	.	PUNCT
inlawrev-2376	202	1	at	at	ADP
inlawrev-2376	202	2	181	181	NUM
inlawrev-2376	202	3	.	.	PUNCT
inlawrev-2376	202	4	1980	1980	NUM
inlawrev-2376	202	5	]	]	PUNCT
inlawrev-2376	202	6	limited	limit	VERB
inlawrev-2376	202	7	partnerships	partnership	NOUN
inlawrev-2376	202	8	513	513	NUM
inlawrev-2376	202	9	quently	quently	ADV
inlawrev-2376	202	10	,	,	PUNCT
inlawrev-2376	202	11	the	the	DET
inlawrev-2376	202	12	best	good	ADJ
inlawrev-2376	202	13	advice	advice	NOUN
inlawrev-2376	202	14	is	be	AUX
inlawrev-2376	202	15	to	to	PART
inlawrev-2376	202	16	stay	stay	VERB
inlawrev-2376	202	17	within	within	ADP
inlawrev-2376	202	18	the	the	DET
inlawrev-2376	202	19	"	"	PUNCT
inlawrev-2376	202	20	safe	safe	ADJ
inlawrev-2376	202	21	harbor	harbor	NOUN
inlawrev-2376	202	22	"	"	PUNCT
inlawrev-2376	202	23	of	of	ADP
inlawrev-2376	202	24	the	the	DET
inlawrev-2376	202	25	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	202	26	.	.	PROPN
inlawrev-2376	202	27	's	's	PART
inlawrev-2376	202	28	sanctioned	sanction	VERB
inlawrev-2376	202	29	powers	power	NOUN
inlawrev-2376	202	30	.	.	PUNCT
inlawrev-2376	203	1	reliance	reliance	NOUN
inlawrev-2376	203	2	on	on	ADP
inlawrev-2376	203	3	the	the	DET
inlawrev-2376	203	4	power	power	NOUN
inlawrev-2376	203	5	-	-	PUNCT
inlawrev-2376	203	6	to	to	ADP
inlawrev-2376	203	7	-	-	PUNCT
inlawrev-2376	203	8	control	control	NOUN
inlawrev-2376	203	9	test	test	NOUN
inlawrev-2376	203	10	will	will	AUX
inlawrev-2376	203	11	have	have	VERB
inlawrev-2376	203	12	serious	serious	ADJ
inlawrev-2376	203	13	consequences	consequence	NOUN
inlawrev-2376	203	14	for	for	ADP
inlawrev-2376	203	15	states	state	NOUN
inlawrev-2376	203	16	that	that	PRON
inlawrev-2376	203	17	adopt	adopt	VERB
inlawrev-2376	203	18	the	the	DET
inlawrev-2376	203	19	revised	revised	ADJ
inlawrev-2376	203	20	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	203	21	.	.	PROPN
inlawrev-2376	203	22	or	or	CCONJ
inlawrev-2376	203	23	various	various	ADJ
inlawrev-2376	203	24	state	state	NOUN
inlawrev-2376	203	25	blue	blue	ADJ
inlawrev-2376	203	26	sky	sky	NOUN
inlawrev-2376	203	27	regulations	regulation	NOUN
inlawrev-2376	203	28	dealing	deal	VERB
inlawrev-2376	203	29	with	with	ADP
inlawrev-2376	203	30	real	real	ADJ
inlawrev-2376	203	31	estate	estate	NOUN
inlawrev-2376	203	32	programs	program	NOUN
inlawrev-2376	203	33	.	.	PUNCT
inlawrev-2376	204	1	the	the	DET
inlawrev-2376	204	2	impact	impact	NOUN
inlawrev-2376	204	3	on	on	ADP
inlawrev-2376	204	4	the	the	DET
inlawrev-2376	204	5	revised	revised	ADJ
inlawrev-2376	204	6	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	204	7	.	.	PUNCT
inlawrev-2376	204	8	is	be	AUX
inlawrev-2376	204	9	clear	clear	ADJ
inlawrev-2376	204	10	.	.	PUNCT
inlawrev-2376	205	1	the	the	DET
inlawrev-2376	205	2	greater	great	ADJ
inlawrev-2376	205	3	powers	power	NOUN
inlawrev-2376	205	4	granted	grant	VERB
inlawrev-2376	205	5	to	to	ADP
inlawrev-2376	205	6	limited	limit	VERB
inlawrev-2376	205	7	partners^^	partners^^	NOUN
inlawrev-2376	205	8	are	be	AUX
inlawrev-2376	205	9	specifically	specifically	ADV
inlawrev-2376	205	10	the	the	DET
inlawrev-2376	205	11	types	type	NOUN
inlawrev-2376	205	12	of	of	ADP
inlawrev-2376	205	13	powers	power	NOUN
inlawrev-2376	205	14	that	that	PRON
inlawrev-2376	205	15	will	will	AUX
inlawrev-2376	205	16	convert	convert	VERB
inlawrev-2376	205	17	the	the	DET
inlawrev-2376	205	18	general	general	ADJ
inlawrev-2376	205	19	partner	partner	NOUN
inlawrev-2376	205	20	into	into	ADP
inlawrev-2376	205	21	a	a	DET
inlawrev-2376	205	22	dummy	dummy	NOUN
inlawrev-2376	205	23	under	under	ADP
inlawrev-2376	205	24	the	the	DET
inlawrev-2376	205	25	tax	tax	NOUN
inlawrev-2376	205	26	regulations	regulation	NOUN
inlawrev-2376	205	27	.	.	PUNCT
inlawrev-2376	206	1	possession	possession	NOUN
inlawrev-2376	206	2	of	of	ADP
inlawrev-2376	206	3	these	these	DET
inlawrev-2376	206	4	powers	power	NOUN
inlawrev-2376	206	5	under	under	ADP
inlawrev-2376	206	6	the	the	DET
inlawrev-2376	206	7	1976	1976	NUM
inlawrev-2376	206	8	act	act	NOUN
inlawrev-2376	206	9	will	will	AUX
inlawrev-2376	206	10	automatically	automatically	ADV
inlawrev-2376	206	11	clothe	clothe	VERB
inlawrev-2376	206	12	the	the	DET
inlawrev-2376	206	13	organization	organization	NOUN
inlawrev-2376	206	14	with	with	ADP
inlawrev-2376	206	15	the	the	DET
inlawrev-2376	206	16	corporate	corporate	ADJ
inlawrev-2376	206	17	characteristic	characteristic	NOUN
inlawrev-2376	206	18	of	of	ADP
inlawrev-2376	206	19	limited	limited	ADJ
inlawrev-2376	206	20	liability	liability	NOUN
inlawrev-2376	206	21	if	if	SCONJ
inlawrev-2376	206	22	the	the	DET
inlawrev-2376	206	23	general	general	ADJ
inlawrev-2376	206	24	partner	partner	NOUN
inlawrev-2376	206	25	is	be	AUX
inlawrev-2376	206	26	also	also	ADV
inlawrev-2376	206	27	without	without	ADP
inlawrev-2376	206	28	substantial	substantial	ADJ
inlawrev-2376	206	29	assets	asset	NOUN
inlawrev-2376	206	30	.	.	PUNCT
inlawrev-2376	207	1	'^	'^	NOUN
inlawrev-2376	207	2	in	in	ADP
inlawrev-2376	207	3	sum	sum	NOUN
inlawrev-2376	207	4	,	,	PUNCT
inlawrev-2376	207	5	the	the	DET
inlawrev-2376	207	6	dummy	dummy	ADJ
inlawrev-2376	207	7	issue	issue	NOUN
inlawrev-2376	207	8	would	would	AUX
inlawrev-2376	207	9	disappear	disappear	VERB
inlawrev-2376	207	10	if	if	SCONJ
inlawrev-2376	207	11	a	a	DET
inlawrev-2376	207	12	partnership	partnership	NOUN
inlawrev-2376	207	13	incorporated	incorporate	VERB
inlawrev-2376	207	14	the	the	DET
inlawrev-2376	207	15	greater	great	ADJ
inlawrev-2376	207	16	powers	power	NOUN
inlawrev-2376	207	17	provided	provide	VERB
inlawrev-2376	207	18	in	in	ADP
inlawrev-2376	207	19	the	the	DET
inlawrev-2376	207	20	act	act	NOUN
inlawrev-2376	207	21	.	.	PUNCT
inlawrev-2376	208	1	obviously	obviously	ADV
inlawrev-2376	208	2	,	,	PUNCT
inlawrev-2376	208	3	the	the	DET
inlawrev-2376	208	4	problem	problem	NOUN
inlawrev-2376	208	5	of	of	ADP
inlawrev-2376	208	6	defining	define	VERB
inlawrev-2376	208	7	a	a	DET
inlawrev-2376	208	8	''	''	PUNCT
inlawrev-2376	208	9	dummy	dummy	NOUN
inlawrev-2376	208	10	"	"	PUNCT
inlawrev-2376	208	11	is	be	AUX
inlawrev-2376	208	12	a	a	DET
inlawrev-2376	208	13	deterrent	deterrent	NOUN
inlawrev-2376	208	14	to	to	ADP
inlawrev-2376	208	15	the	the	DET
inlawrev-2376	208	16	adoption	adoption	NOUN
inlawrev-2376	208	17	of	of	ADP
inlawrev-2376	208	18	the	the	DET
inlawrev-2376	208	19	revised	revised	ADJ
inlawrev-2376	208	20	act	act	NOUN
inlawrev-2376	208	21	.	.	PUNCT
inlawrev-2376	209	1	"	"	PUNCT
inlawrev-2376	209	2	the	the	DET
inlawrev-2376	209	3	1976	1976	NUM
inlawrev-2376	209	4	revised	revised	ADJ
inlawrev-2376	209	5	uniform	uniform	ADJ
inlawrev-2376	209	6	limited	limited	PROPN
inlawrev-2376	209	7	partnership	partnership	PROPN
inlawrev-2376	209	8	act	act	NOUN
inlawrev-2376	209	9	provides	provide	VERB
inlawrev-2376	209	10	:	:	PUNCT
inlawrev-2376	209	11	§	§	PROPN
inlawrev-2376	209	12	303	303	NUM
inlawrev-2376	209	13	.	.	PUNCT
inlawrev-2376	210	1	liability	liability	NOUN
inlawrev-2376	210	2	to	to	ADP
inlawrev-2376	210	3	third	third	ADJ
inlawrev-2376	210	4	parties	party	NOUN
inlawrev-2376	210	5	(	(	PUNCT
inlawrev-2376	210	6	a	a	X
inlawrev-2376	210	7	)	)	PUNCT
inlawrev-2376	210	8	except	except	SCONJ
inlawrev-2376	210	9	as	as	SCONJ
inlawrev-2376	210	10	provided	provide	VERB
inlawrev-2376	210	11	in	in	ADP
inlawrev-2376	210	12	subsection	subsection	NOUN
inlawrev-2376	210	13	(	(	PUNCT
inlawrev-2376	210	14	d	d	NOUN
inlawrev-2376	210	15	)	)	PUNCT
inlawrev-2376	210	16	,	,	PUNCT
inlawrev-2376	210	17	a	a	DET
inlawrev-2376	210	18	limited	limited	ADJ
inlawrev-2376	210	19	partner	partner	NOUN
inlawrev-2376	210	20	is	be	AUX
inlawrev-2376	210	21	not	not	PART
inlawrev-2376	210	22	liable	liable	ADJ
inlawrev-2376	210	23	for	for	ADP
inlawrev-2376	210	24	the	the	DET
inlawrev-2376	210	25	obligations	obligation	NOUN
inlawrev-2376	210	26	of	of	ADP
inlawrev-2376	210	27	a	a	DET
inlawrev-2376	210	28	limited	limited	ADJ
inlawrev-2376	210	29	partnership	partnership	NOUN
inlawrev-2376	210	30	unless	unless	SCONJ
inlawrev-2376	210	31	he	he	PRON
inlawrev-2376	210	32	is	be	AUX
inlawrev-2376	210	33	also	also	ADV
inlawrev-2376	210	34	a	a	DET
inlawrev-2376	210	35	general	general	ADJ
inlawrev-2376	210	36	partner	partner	NOUN
inlawrev-2376	210	37	or	or	CCONJ
inlawrev-2376	210	38	,	,	PUNCT
inlawrev-2376	210	39	in	in	ADP
inlawrev-2376	210	40	addition	addition	NOUN
inlawrev-2376	210	41	to	to	ADP
inlawrev-2376	210	42	the	the	DET
inlawrev-2376	210	43	exercise	exercise	NOUN
inlawrev-2376	210	44	of	of	ADP
inlawrev-2376	210	45	his	his	PRON
inlawrev-2376	210	46	rights	right	NOUN
inlawrev-2376	210	47	and	and	CCONJ
inlawrev-2376	210	48	powers	power	NOUN
inlawrev-2376	210	49	as	as	ADP
inlawrev-2376	210	50	a	a	DET
inlawrev-2376	210	51	limited	limited	ADJ
inlawrev-2376	210	52	partner	partner	NOUN
inlawrev-2376	210	53	,	,	PUNCT
inlawrev-2376	210	54	he	he	PRON
inlawrev-2376	210	55	takes	take	VERB
inlawrev-2376	210	56	part	part	NOUN
inlawrev-2376	210	57	in	in	ADP
inlawrev-2376	210	58	the	the	DET
inlawrev-2376	210	59	control	control	NOUN
inlawrev-2376	210	60	of	of	ADP
inlawrev-2376	210	61	the	the	DET
inlawrev-2376	210	62	business	business	NOUN
inlawrev-2376	210	63	.	.	PUNCT
inlawrev-2376	211	1	however	however	ADV
inlawrev-2376	211	2	,	,	PUNCT
inlawrev-2376	211	3	if	if	SCONJ
inlawrev-2376	211	4	the	the	DET
inlawrev-2376	211	5	limited	limited	ADJ
inlawrev-2376	211	6	partner	partner	NOUN
inlawrev-2376	211	7	's	's	PART
inlawrev-2376	211	8	participation	participation	NOUN
inlawrev-2376	211	9	in	in	ADP
inlawrev-2376	211	10	the	the	DET
inlawrev-2376	211	11	control	control	NOUN
inlawrev-2376	211	12	of	of	ADP
inlawrev-2376	211	13	the	the	DET
inlawrev-2376	211	14	business	business	NOUN
inlawrev-2376	211	15	is	be	AUX
inlawrev-2376	211	16	not	not	PART
inlawrev-2376	211	17	substantially	substantially	ADV
inlawrev-2376	211	18	the	the	DET
inlawrev-2376	211	19	same	same	ADJ
inlawrev-2376	211	20	as	as	ADP
inlawrev-2376	211	21	the	the	DET
inlawrev-2376	211	22	exercise	exercise	NOUN
inlawrev-2376	211	23	of	of	ADP
inlawrev-2376	211	24	the	the	DET
inlawrev-2376	211	25	powers	power	NOUN
inlawrev-2376	211	26	of	of	ADP
inlawrev-2376	211	27	a	a	DET
inlawrev-2376	211	28	general	general	ADJ
inlawrev-2376	211	29	partner	partner	NOUN
inlawrev-2376	211	30	,	,	PUNCT
inlawrev-2376	211	31	he	he	PRON
inlawrev-2376	211	32	is	be	AUX
inlawrev-2376	211	33	liable	liable	ADJ
inlawrev-2376	211	34	only	only	ADV
inlawrev-2376	211	35	to	to	ADP
inlawrev-2376	211	36	persons	person	NOUN
inlawrev-2376	211	37	who	who	PRON
inlawrev-2376	211	38	transact	transact	VERB
inlawrev-2376	211	39	business	business	NOUN
inlawrev-2376	211	40	with	with	ADP
inlawrev-2376	211	41	the	the	DET
inlawrev-2376	211	42	limited	limited	ADJ
inlawrev-2376	211	43	partnership	partnership	NOUN
inlawrev-2376	211	44	with	with	ADP
inlawrev-2376	211	45	actual	actual	ADJ
inlawrev-2376	211	46	knowledge	knowledge	NOUN
inlawrev-2376	211	47	of	of	ADP
inlawrev-2376	211	48	his	his	PRON
inlawrev-2376	211	49	participation	participation	NOUN
inlawrev-2376	211	50	in	in	ADP
inlawrev-2376	211	51	control	control	NOUN
inlawrev-2376	211	52	.	.	PUNCT
inlawrev-2376	212	1	(	(	PUNCT
inlawrev-2376	212	2	b	b	X
inlawrev-2376	212	3	)	)	PUNCT
inlawrev-2376	212	4	a	a	DET
inlawrev-2376	212	5	limited	limited	ADJ
inlawrev-2376	212	6	partner	partner	NOUN
inlawrev-2376	212	7	does	do	AUX
inlawrev-2376	212	8	not	not	PART
inlawrev-2376	212	9	participate	participate	VERB
inlawrev-2376	212	10	in	in	ADP
inlawrev-2376	212	11	the	the	DET
inlawrev-2376	212	12	control	control	NOUN
inlawrev-2376	212	13	of	of	ADP
inlawrev-2376	212	14	the	the	DET
inlawrev-2376	212	15	business	business	NOUN
inlawrev-2376	212	16	within	within	ADP
inlawrev-2376	212	17	the	the	DET
inlawrev-2376	212	18	meaning	meaning	NOUN
inlawrev-2376	212	19	of	of	ADP
inlawrev-2376	212	20	subsection	subsection	NOUN
inlawrev-2376	212	21	(	(	PUNCT
inlawrev-2376	212	22	a	a	NOUN
inlawrev-2376	212	23	)	)	PUNCT
inlawrev-2376	212	24	solely	solely	ADV
inlawrev-2376	212	25	by	by	ADP
inlawrev-2376	212	26	doing	do	VERB
inlawrev-2376	212	27	one	one	NUM
inlawrev-2376	212	28	or	or	CCONJ
inlawrev-2376	212	29	more	more	ADJ
inlawrev-2376	212	30	of	of	ADP
inlawrev-2376	212	31	the	the	DET
inlawrev-2376	212	32	following	following	NOUN
inlawrev-2376	212	33	:	:	PUNCT
inlawrev-2376	212	34	(	(	PUNCT
inlawrev-2376	212	35	1	1	X
inlawrev-2376	212	36	)	)	PUNCT
inlawrev-2376	212	37	being	be	AUX
inlawrev-2376	212	38	a	a	DET
inlawrev-2376	212	39	contractor	contractor	NOUN
inlawrev-2376	212	40	for	for	ADP
inlawrev-2376	212	41	or	or	CCONJ
inlawrev-2376	212	42	an	an	DET
inlawrev-2376	212	43	agent	agent	NOUN
inlawrev-2376	212	44	or	or	CCONJ
inlawrev-2376	212	45	employee	employee	NOUN
inlawrev-2376	212	46	of	of	ADP
inlawrev-2376	212	47	,	,	PUNCT
inlawrev-2376	212	48	the	the	DET
inlawrev-2376	212	49	limited	limited	ADJ
inlawrev-2376	212	50	part	part	NOUN
inlawrev-2376	212	51	nership	nership	NOUN
inlawrev-2376	212	52	or	or	CCONJ
inlawrev-2376	212	53	of	of	ADP
inlawrev-2376	212	54	a	a	DET
inlawrev-2376	212	55	general	general	ADJ
inlawrev-2376	212	56	partner	partner	NOUN
inlawrev-2376	212	57	;	;	PUNCT
inlawrev-2376	212	58	(	(	PUNCT
inlawrev-2376	212	59	2	2	X
inlawrev-2376	212	60	)	)	PUNCT
inlawrev-2376	212	61	consulting	consult	VERB
inlawrev-2376	212	62	with	with	ADP
inlawrev-2376	212	63	and	and	CCONJ
inlawrev-2376	212	64	advising	advise	VERB
inlawrev-2376	212	65	a	a	DET
inlawrev-2376	212	66	general	general	ADJ
inlawrev-2376	212	67	partner	partner	NOUN
inlawrev-2376	212	68	with	with	ADP
inlawrev-2376	212	69	respect	respect	NOUN
inlawrev-2376	212	70	to	to	ADP
inlawrev-2376	212	71	the	the	DET
inlawrev-2376	212	72	business	business	NOUN
inlawrev-2376	212	73	of	of	ADP
inlawrev-2376	212	74	the	the	DET
inlawrev-2376	212	75	limited	limited	ADJ
inlawrev-2376	212	76	partnership	partnership	NOUN
inlawrev-2376	212	77	;	;	PUNCT
inlawrev-2376	212	78	(	(	PUNCT
inlawrev-2376	212	79	3	3	X
inlawrev-2376	212	80	)	)	PUNCT
inlawrev-2376	212	81	acting	act	VERB
inlawrev-2376	212	82	as	as	ADP
inlawrev-2376	212	83	surety	surety	NOUN
inlawrev-2376	212	84	for	for	ADP
inlawrev-2376	212	85	the	the	DET
inlawrev-2376	212	86	limited	limited	ADJ
inlawrev-2376	212	87	partnership	partnership	NOUN
inlawrev-2376	212	88	;	;	PUNCT
inlawrev-2376	212	89	(	(	PUNCT
inlawrev-2376	212	90	4	4	X
inlawrev-2376	212	91	)	)	PUNCT
inlawrev-2376	212	92	approving	approve	VERB
inlawrev-2376	212	93	or	or	CCONJ
inlawrev-2376	212	94	disapproving	disapprove	VERB
inlawrev-2376	212	95	an	an	DET
inlawrev-2376	212	96	amendment	amendment	NOUN
inlawrev-2376	212	97	to	to	ADP
inlawrev-2376	212	98	the	the	DET
inlawrev-2376	212	99	partnership	partnership	NOUN
inlawrev-2376	212	100	agreement	agreement	NOUN
inlawrev-2376	212	101	;	;	PUNCT
inlawrev-2376	212	102	or	or	CCONJ
inlawrev-2376	212	103	(	(	PUNCT
inlawrev-2376	212	104	5	5	X
inlawrev-2376	212	105	)	)	PUNCT
inlawrev-2376	212	106	voting	voting	NOUN
inlawrev-2376	212	107	on	on	ADP
inlawrev-2376	212	108	one	one	NUM
inlawrev-2376	212	109	or	or	CCONJ
inlawrev-2376	212	110	more	more	ADJ
inlawrev-2376	212	111	of	of	ADP
inlawrev-2376	212	112	the	the	DET
inlawrev-2376	212	113	following	follow	VERB
inlawrev-2376	212	114	matters	matter	NOUN
inlawrev-2376	212	115	:	:	PUNCT
inlawrev-2376	212	116	(	(	PUNCT
inlawrev-2376	212	117	i	i	NOUN
inlawrev-2376	212	118	)	)	PUNCT
inlawrev-2376	212	119	the	the	DET
inlawrev-2376	212	120	dissolution	dissolution	NOUN
inlawrev-2376	212	121	and	and	CCONJ
inlawrev-2376	212	122	winding	wind	VERB
inlawrev-2376	212	123	up	up	ADP
inlawrev-2376	212	124	of	of	ADP
inlawrev-2376	212	125	the	the	DET
inlawrev-2376	212	126	limited	limited	ADJ
inlawrev-2376	212	127	partnership	partnership	NOUN
inlawrev-2376	212	128	;	;	PUNCT
inlawrev-2376	212	129	(	(	PUNCT
inlawrev-2376	212	130	ii	ii	NOUN
inlawrev-2376	212	131	)	)	PUNCT
inlawrev-2376	212	132	the	the	DET
inlawrev-2376	212	133	sale	sale	NOUN
inlawrev-2376	212	134	,	,	PUNCT
inlawrev-2376	212	135	exchange	exchange	NOUN
inlawrev-2376	212	136	,	,	PUNCT
inlawrev-2376	212	137	lease	lease	NOUN
inlawrev-2376	212	138	,	,	PUNCT
inlawrev-2376	212	139	mortgage	mortgage	NOUN
inlawrev-2376	212	140	,	,	PUNCT
inlawrev-2376	212	141	pledge	pledge	NOUN
inlawrev-2376	212	142	,	,	PUNCT
inlawrev-2376	212	143	or	or	CCONJ
inlawrev-2376	212	144	other	other	ADJ
inlawrev-2376	212	145	transfer	transfer	NOUN
inlawrev-2376	212	146	of	of	ADP
inlawrev-2376	212	147	all	all	DET
inlawrev-2376	212	148	or	or	CCONJ
inlawrev-2376	212	149	substantially	substantially	ADV
inlawrev-2376	212	150	all	all	PRON
inlawrev-2376	212	151	of	of	ADP
inlawrev-2376	212	152	the	the	DET
inlawrev-2376	212	153	assets	asset	NOUN
inlawrev-2376	212	154	of	of	ADP
inlawrev-2376	212	155	the	the	DET
inlawrev-2376	212	156	limited	limited	ADJ
inlawrev-2376	212	157	partnership	partnership	NOUN
inlawrev-2376	212	158	other	other	ADJ
inlawrev-2376	212	159	than	than	ADP
inlawrev-2376	212	160	in	in	ADP
inlawrev-2376	212	161	the	the	DET
inlawrev-2376	212	162	ordinary	ordinary	ADJ
inlawrev-2376	212	163	course	course	NOUN
inlawrev-2376	212	164	of	of	ADP
inlawrev-2376	212	165	its	its	PRON
inlawrev-2376	212	166	business	business	NOUN
inlawrev-2376	212	167	;	;	PUNCT
inlawrev-2376	212	168	(	(	PUNCT
inlawrev-2376	212	169	iii	iii	X
inlawrev-2376	212	170	)	)	PUNCT
inlawrev-2376	212	171	the	the	DET
inlawrev-2376	212	172	incurrence	incurrence	NOUN
inlawrev-2376	212	173	of	of	ADP
inlawrev-2376	212	174	indebtedness	indebtedness	NOUN
inlawrev-2376	212	175	by	by	ADP
inlawrev-2376	212	176	the	the	DET
inlawrev-2376	212	177	limited	limited	ADJ
inlawrev-2376	212	178	partnership	partnership	NOUN
inlawrev-2376	212	179	other	other	ADJ
inlawrev-2376	212	180	than	than	ADP
inlawrev-2376	212	181	in	in	ADP
inlawrev-2376	212	182	the	the	DET
inlawrev-2376	212	183	ordinary	ordinary	ADJ
inlawrev-2376	212	184	course	course	NOUN
inlawrev-2376	212	185	of	of	ADP
inlawrev-2376	212	186	its	its	PRON
inlawrev-2376	212	187	business	business	NOUN
inlawrev-2376	212	188	;	;	PUNCT
inlawrev-2376	212	189	(	(	PUNCT
inlawrev-2376	212	190	iv	iv	X
inlawrev-2376	212	191	)	)	PUNCT
inlawrev-2376	212	192	a	a	DET
inlawrev-2376	212	193	change	change	NOUN
inlawrev-2376	212	194	in	in	ADP
inlawrev-2376	212	195	the	the	DET
inlawrev-2376	212	196	nature	nature	NOUN
inlawrev-2376	212	197	of	of	ADP
inlawrev-2376	212	198	the	the	DET
inlawrev-2376	212	199	business	business	NOUN
inlawrev-2376	212	200	;	;	PUNCT
inlawrev-2376	212	201	or	or	CCONJ
inlawrev-2376	212	202	(	(	PUNCT
inlawrev-2376	212	203	v	v	NOUN
inlawrev-2376	212	204	)	)	PUNCT
inlawrev-2376	212	205	the	the	DET
inlawrev-2376	212	206	removal	removal	NOUN
inlawrev-2376	212	207	of	of	ADP
inlawrev-2376	212	208	a	a	DET
inlawrev-2376	212	209	general	general	ADJ
inlawrev-2376	212	210	partner	partner	NOUN
inlawrev-2376	212	211	.	.	PUNCT
inlawrev-2376	213	1	(	(	PUNCT
inlawrev-2376	213	2	c	c	X
inlawrev-2376	213	3	)	)	PUNCT
inlawrev-2376	213	4	the	the	DET
inlawrev-2376	213	5	enumeration	enumeration	NOUN
inlawrev-2376	213	6	in	in	ADP
inlawrev-2376	213	7	subsection	subsection	NOUN
inlawrev-2376	213	8	(	(	PUNCT
inlawrev-2376	213	9	b	b	NOUN
inlawrev-2376	213	10	)	)	PUNCT
inlawrev-2376	213	11	does	do	AUX
inlawrev-2376	213	12	not	not	PART
inlawrev-2376	213	13	mean	mean	VERB
inlawrev-2376	213	14	that	that	SCONJ
inlawrev-2376	213	15	the	the	DET
inlawrev-2376	213	16	possession	possession	NOUN
inlawrev-2376	213	17	or	or	CCONJ
inlawrev-2376	213	18	exercise	exercise	NOUN
inlawrev-2376	213	19	of	of	ADP
inlawrev-2376	213	20	any	any	DET
inlawrev-2376	213	21	other	other	ADJ
inlawrev-2376	213	22	powers	power	NOUN
inlawrev-2376	213	23	by	by	ADP
inlawrev-2376	213	24	a	a	DET
inlawrev-2376	213	25	limited	limited	ADJ
inlawrev-2376	213	26	partner	partner	NOUN
inlawrev-2376	213	27	constitutes	constitute	VERB
inlawrev-2376	213	28	participation	participation	NOUN
inlawrev-2376	213	29	by	by	ADP
inlawrev-2376	213	30	him	he	PRON
inlawrev-2376	213	31	in	in	ADP
inlawrev-2376	213	32	the	the	DET
inlawrev-2376	213	33	business	business	NOUN
inlawrev-2376	213	34	of	of	ADP
inlawrev-2376	213	35	the	the	DET
inlawrev-2376	213	36	limited	limited	ADJ
inlawrev-2376	213	37	partnership	partnership	NOUN
inlawrev-2376	213	38	.	.	PUNCT
inlawrev-2376	214	1	"	"	PUNCT
inlawrev-2376	214	2	the	the	DET
inlawrev-2376	214	3	second	second	ADJ
inlawrev-2376	214	4	part	part	NOUN
inlawrev-2376	214	5	of	of	ADP
inlawrev-2376	214	6	the	the	DET
inlawrev-2376	214	7	writing	writing	NOUN
inlawrev-2376	214	8	suggests	suggest	VERB
inlawrev-2376	214	9	that	that	SCONJ
inlawrev-2376	214	10	the	the	DET
inlawrev-2376	214	11	substantial	substantial	ADJ
inlawrev-2376	214	12	assets	asset	NOUN
inlawrev-2376	214	13	requirement	requirement	NOUN
inlawrev-2376	214	14	can	can	AUX
inlawrev-2376	214	15	be	be	AUX
inlawrev-2376	214	16	reasonably	reasonably	ADV
inlawrev-2376	214	17	identified	identify	VERB
inlawrev-2376	214	18	and	and	CCONJ
inlawrev-2376	214	19	complied	comply	VERB
inlawrev-2376	214	20	with	with	ADP
inlawrev-2376	214	21	to	to	PART
inlawrev-2376	214	22	avoid	avoid	VERB
inlawrev-2376	214	23	the	the	DET
inlawrev-2376	214	24	difficult	difficult	ADJ
inlawrev-2376	214	25	issue	issue	NOUN
inlawrev-2376	214	26	of	of	ADP
inlawrev-2376	214	27	determining	determine	VERB
inlawrev-2376	214	28	"	"	PUNCT
inlawrev-2376	214	29	dummy	dummy	ADJ
inlawrev-2376	214	30	status	status	NOUN
inlawrev-2376	214	31	.	.	PUNCT
inlawrev-2376	214	32	"	"	PUNCT
inlawrev-2376	215	1	514	514	NUM
inlawrev-2376	215	2	indiana	indiana	PROPN
inlawrev-2376	215	3	law	law	PROPN
inlawrev-2376	215	4	review	review	NOUN
inlawrev-2376	215	5	[	[	X
inlawrev-2376	215	6	vol	vol	NOUN
inlawrev-2376	215	7	.	.	PUNCT
inlawrev-2376	216	1	13:503	13:503	NUM
inlawrev-2376	216	2	use	use	NOUN
inlawrev-2376	216	3	of	of	ADP
inlawrev-2376	216	4	the	the	DET
inlawrev-2376	216	5	power	power	NOUN
inlawrev-2376	216	6	-	-	PUNCT
inlawrev-2376	216	7	to	to	ADP
inlawrev-2376	216	8	-	-	PUNCT
inlawrev-2376	216	9	control	control	NOUN
inlawrev-2376	216	10	standard	standard	NOUN
inlawrev-2376	216	11	will	will	AUX
inlawrev-2376	216	12	also	also	ADV
inlawrev-2376	216	13	affect	affect	VERB
inlawrev-2376	216	14	limited	limited	ADJ
inlawrev-2376	216	15	partnerships	partnership	NOUN
inlawrev-2376	216	16	in	in	ADP
inlawrev-2376	216	17	states	state	NOUN
inlawrev-2376	216	18	which	which	PRON
inlawrev-2376	216	19	have	have	AUX
inlawrev-2376	216	20	adopted	adopt	VERB
inlawrev-2376	216	21	certain	certain	ADJ
inlawrev-2376	216	22	blue	blue	ADJ
inlawrev-2376	216	23	sky	sky	NOUN
inlawrev-2376	216	24	regulations	regulation	NOUN
inlawrev-2376	216	25	.	.	PUNCT
inlawrev-2376	217	1	the	the	DET
inlawrev-2376	217	2	midwest	midwest	PROPN
inlawrev-2376	217	3	securities	security	NOUN
inlawrev-2376	217	4	commissioners	commissioner	NOUN
inlawrev-2376	217	5	association'^	association'^	PROPN
inlawrev-2376	217	6	statement	statement	NOUN
inlawrev-2376	217	7	of	of	ADP
inlawrev-2376	217	8	policy	policy	NOUN
inlawrev-2376	217	9	regarding	regard	VERB
inlawrev-2376	217	10	real	real	ADJ
inlawrev-2376	217	11	estate	estate	NOUN
inlawrev-2376	217	12	programs	program	NOUN
inlawrev-2376	217	13	mandates	mandate	VERB
inlawrev-2376	217	14	that	that	SCONJ
inlawrev-2376	217	15	[	[	X
inlawrev-2376	217	16	t]o	t]o	X
inlawrev-2376	217	17	the	the	DET
inlawrev-2376	217	18	extent	extent	NOUN
inlawrev-2376	217	19	the	the	DET
inlawrev-2376	217	20	law	law	NOUN
inlawrev-2376	217	21	of	of	ADP
inlawrev-2376	217	22	the	the	DET
inlawrev-2376	217	23	state	state	NOUN
inlawrev-2376	217	24	in	in	ADP
inlawrev-2376	217	25	question	question	NOUN
inlawrev-2376	217	26	is	be	AUX
inlawrev-2376	217	27	not	not	PART
inlawrev-2376	217	28	inconsistent	inconsistent	ADJ
inlawrev-2376	217	29	,	,	PUNCT
inlawrev-2376	217	30	the	the	DET
inlawrev-2376	217	31	limited	limited	ADJ
inlawrev-2376	217	32	partnership	partnership	NOUN
inlawrev-2376	217	33	agreement	agreement	NOUN
inlawrev-2376	217	34	must	must	AUX
inlawrev-2376	217	35	provide	provide	VERB
inlawrev-2376	217	36	that	that	SCONJ
inlawrev-2376	217	37	a	a	DET
inlawrev-2376	217	38	majority	majority	NOUN
inlawrev-2376	217	39	of	of	ADP
inlawrev-2376	217	40	the	the	DET
inlawrev-2376	217	41	then	then	ADV
inlawrev-2376	217	42	outstanding	outstanding	ADJ
inlawrev-2376	217	43	limited	limited	ADJ
inlawrev-2376	217	44	partnership	partnership	NOUN
inlawrev-2376	217	45	interests	interest	NOUN
inlawrev-2376	217	46	may	may	AUX
inlawrev-2376	217	47	,	,	PUNCT
inlawrev-2376	217	48	without	without	ADP
inlawrev-2376	217	49	the	the	DET
inlawrev-2376	217	50	necessity	necessity	NOUN
inlawrev-2376	217	51	for	for	ADP
inlawrev-2376	217	52	concurrence	concurrence	NOUN
inlawrev-2376	217	53	by	by	ADP
inlawrev-2376	217	54	the	the	DET
inlawrev-2376	217	55	general	general	ADJ
inlawrev-2376	217	56	partner	partner	NOUN
inlawrev-2376	217	57	,	,	PUNCT
inlawrev-2376	217	58	vote	vote	NOUN
inlawrev-2376	217	59	to	to	ADP
inlawrev-2376	217	60	(	(	PUNCT
inlawrev-2376	217	61	1	1	X
inlawrev-2376	217	62	)	)	PUNCT
inlawrev-2376	217	63	amend	amend	VERB
inlawrev-2376	217	64	the	the	DET
inlawrev-2376	217	65	limited	limited	ADJ
inlawrev-2376	217	66	partnership	partnership	NOUN
inlawrev-2376	217	67	agreement	agreement	NOUN
inlawrev-2376	217	68	,	,	PUNCT
inlawrev-2376	217	69	(	(	PUNCT
inlawrev-2376	217	70	2	2	X
inlawrev-2376	217	71	)	)	PUNCT
inlawrev-2376	217	72	dissolve	dissolve	VERB
inlawrev-2376	217	73	the	the	DET
inlawrev-2376	217	74	program	program	NOUN
inlawrev-2376	217	75	,	,	PUNCT
inlawrev-2376	217	76	(	(	PUNCT
inlawrev-2376	217	77	3	3	X
inlawrev-2376	217	78	)	)	PUNCT
inlawrev-2376	217	79	remove	remove	VERB
inlawrev-2376	217	80	the	the	DET
inlawrev-2376	217	81	general	general	ADJ
inlawrev-2376	217	82	partner	partner	NOUN
inlawrev-2376	217	83	and	and	CCONJ
inlawrev-2376	217	84	elect	elect	VERB
inlawrev-2376	217	85	a	a	DET
inlawrev-2376	217	86	new	new	ADJ
inlawrev-2376	217	87	general	general	ADJ
inlawrev-2376	217	88	partner	partner	NOUN
inlawrev-2376	217	89	,	,	PUNCT
inlawrev-2376	217	90	and	and	CCONJ
inlawrev-2376	217	91	(	(	PUNCT
inlawrev-2376	217	92	4	4	X
inlawrev-2376	217	93	)	)	PUNCT
inlawrev-2376	217	94	approve	approve	VERB
inlawrev-2376	217	95	or	or	CCONJ
inlawrev-2376	217	96	disapprove	disapprove	VERB
inlawrev-2376	217	97	the	the	DET
inlawrev-2376	217	98	sale	sale	NOUN
inlawrev-2376	217	99	of	of	ADP
inlawrev-2376	217	100	all	all	PRON
inlawrev-2376	217	101	or	or	CCONJ
inlawrev-2376	217	102	substantially	substantially	ADV
inlawrev-2376	217	103	all	all	PRON
inlawrev-2376	217	104	of	of	ADP
inlawrev-2376	217	105	the	the	DET
inlawrev-2376	217	106	assets	asset	NOUN
inlawrev-2376	217	107	of	of	ADP
inlawrev-2376	217	108	the	the	DET
inlawrev-2376	217	109	program.^74	program.^74	PROPN
inlawrev-2376	217	110	obviously	obviously	ADV
inlawrev-2376	217	111	,	,	PUNCT
inlawrev-2376	217	112	if	if	SCONJ
inlawrev-2376	217	113	a	a	DET
inlawrev-2376	217	114	state	state	NOUN
inlawrev-2376	217	115	adopts	adopt	VERB
inlawrev-2376	217	116	the	the	DET
inlawrev-2376	217	117	revised	revised	ADJ
inlawrev-2376	217	118	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	217	119	.	.	PROPN
inlawrev-2376	217	120	,	,	PUNCT
inlawrev-2376	217	121	these	these	DET
inlawrev-2376	217	122	four	four	NUM
inlawrev-2376	217	123	rights	right	NOUN
inlawrev-2376	217	124	are	be	AUX
inlawrev-2376	217	125	mandatory	mandatory	ADJ
inlawrev-2376	217	126	.	.	PUNCT
inlawrev-2376	218	1	the	the	DET
inlawrev-2376	218	2	central	central	PROPN
inlawrev-2376	218	3	securities	securities	PROPN
inlawrev-2376	218	4	administration	administration	NOUN
inlawrev-2376	218	5	councif^	councif^	PROPN
inlawrev-2376	218	6	identifies	identify	VERB
inlawrev-2376	218	7	four	four	NUM
inlawrev-2376	218	8	similar	similar	ADJ
inlawrev-2376	218	9	rights	right	NOUN
inlawrev-2376	218	10	'	'	PART
inlawrev-2376	218	11	*	*	PUNCT
inlawrev-2376	218	12	and	and	CCONJ
inlawrev-2376	218	13	states	state	VERB
inlawrev-2376	218	14	that	that	SCONJ
inlawrev-2376	218	15	these	these	DET
inlawrev-2376	218	16	rights	right	NOUN
inlawrev-2376	218	17	should	should	AUX
inlawrev-2376	218	18	be	be	AUX
inlawrev-2376	218	19	included	include	VERB
inlawrev-2376	218	20	in	in	ADP
inlawrev-2376	218	21	the	the	DET
inlawrev-2376	218	22	partnership	partnership	NOUN
inlawrev-2376	218	23	agreement	agreement	NOUN
inlawrev-2376	218	24	,	,	PUNCT
inlawrev-2376	218	25	provided	provide	VERB
inlawrev-2376	218	26	the	the	DET
inlawrev-2376	218	27	limited	limited	ADJ
inlawrev-2376	218	28	partners	partner	NOUN
inlawrev-2376	218	29	are	be	AUX
inlawrev-2376	218	30	not	not	PART
inlawrev-2376	218	31	exposed	expose	VERB
inlawrev-2376	218	32	to	to	ADP
inlawrev-2376	218	33	personal	personal	ADJ
inlawrev-2376	218	34	liability	liability	NOUN
inlawrev-2376	218	35	as	as	ADP
inlawrev-2376	218	36	a	a	DET
inlawrev-2376	218	37	result	result	NOUN
inlawrev-2376	218	38	of	of	ADP
inlawrev-2376	218	39	such	such	DET
inlawrev-2376	218	40	a	a	DET
inlawrev-2376	218	41	grant	grant	NOUN
inlawrev-2376	218	42	.	.	PUNCT
inlawrev-2376	218	43	"	"	PUNCT
inlawrev-2376	219	1	clearly	clearly	ADV
inlawrev-2376	219	2	,	,	PUNCT
inlawrev-2376	219	3	both	both	DET
inlawrev-2376	219	4	governing	govern	VERB
inlawrev-2376	219	5	groups	group	NOUN
inlawrev-2376	219	6	focus	focus	VERB
inlawrev-2376	219	7	primarily	primarily	ADV
inlawrev-2376	219	8	on	on	ADP
inlawrev-2376	219	9	only	only	ADJ
inlawrev-2376	219	10	state	state	NOUN
inlawrev-2376	219	11	law	law	NOUN
inlawrev-2376	219	12	as	as	ADP
inlawrev-2376	219	13	determining	determine	VERB
inlawrev-2376	219	14	whether	whether	SCONJ
inlawrev-2376	219	15	such	such	ADJ
inlawrev-2376	219	16	broad	broad	ADJ
inlawrev-2376	219	17	powers	power	NOUN
inlawrev-2376	219	18	should	should	AUX
inlawrev-2376	219	19	be	be	AUX
inlawrev-2376	219	20	given	give	VERB
inlawrev-2376	219	21	to	to	ADP
inlawrev-2376	219	22	the	the	DET
inlawrev-2376	219	23	limited	limited	ADJ
inlawrev-2376	219	24	partners	partner	NOUN
inlawrev-2376	219	25	.	.	PUNCT
inlawrev-2376	220	1	this	this	DET
inlawrev-2376	220	2	approach	approach	NOUN
inlawrev-2376	220	3	is	be	AUX
inlawrev-2376	220	4	not	not	PART
inlawrev-2376	220	5	well	well	ADV
inlawrev-2376	220	6	conceived	conceive	VERB
inlawrev-2376	220	7	.	.	PUNCT
inlawrev-2376	221	1	the	the	DET
inlawrev-2376	221	2	commissioners	commissioner	NOUN
inlawrev-2376	221	3	'	'	PART
inlawrev-2376	221	4	definitions	definition	NOUN
inlawrev-2376	221	5	automatically	automatically	ADV
inlawrev-2376	221	6	convert	convert	VERB
inlawrev-2376	221	7	the	the	DET
inlawrev-2376	221	8	partnerships	partnership	NOUN
inlawrev-2376	221	9	into	into	ADP
inlawrev-2376	221	10	"	"	PUNCT
inlawrev-2376	221	11	dummies	dummy	NOUN
inlawrev-2376	221	12	"	"	PUNCT
inlawrev-2376	221	13	by	by	ADP
inlawrev-2376	221	14	requiring	require	VERB
inlawrev-2376	221	15	those	those	DET
inlawrev-2376	221	16	greater	great	ADJ
inlawrev-2376	221	17	powers	power	NOUN
inlawrev-2376	221	18	without	without	ADP
inlawrev-2376	221	19	reference	reference	NOUN
inlawrev-2376	221	20	to	to	ADP
inlawrev-2376	221	21	the	the	DET
inlawrev-2376	221	22	tax	tax	NOUN
inlawrev-2376	221	23	impact	impact	NOUN
inlawrev-2376	221	24	.	.	PUNCT
inlawrev-2376	222	1	the	the	DET
inlawrev-2376	222	2	only	only	ADJ
inlawrev-2376	222	3	tax	tax	NOUN
inlawrev-2376	222	4	consideration	consideration	NOUN
inlawrev-2376	222	5	provided	provide	VERB
inlawrev-2376	222	6	in	in	ADP
inlawrev-2376	222	7	the	the	DET
inlawrev-2376	222	8	regulations	regulation	NOUN
inlawrev-2376	222	9	of	of	ADP
inlawrev-2376	222	10	the	the	DET
inlawrev-2376	222	11	midwest	midwest	PROPN
inlawrev-2376	222	12	securities	securities	PROPN
inlawrev-2376	222	13	commissioners	commissioner	NOUN
inlawrev-2376	222	14	association	association	NOUN
inlawrev-2376	222	15	is	be	AUX
inlawrev-2376	222	16	that	that	SCONJ
inlawrev-2376	222	17	the	the	DET
inlawrev-2376	222	18	limited	limited	ADJ
inlawrev-2376	222	19	partnership	partnership	NOUN
inlawrev-2376	222	20	either	either	CCONJ
inlawrev-2376	222	21	have	have	VERB
inlawrev-2376	222	22	a	a	DET
inlawrev-2376	222	23	favorable	favorable	ADJ
inlawrev-2376	222	24	tax	tax	NOUN
inlawrev-2376	222	25	ruling	ruling	NOUN
inlawrev-2376	222	26	from	from	ADP
inlawrev-2376	222	27	the	the	DET
inlawrev-2376	222	28	irs	irs	PROPN
inlawrev-2376	222	29	or	or	CCONJ
inlawrev-2376	222	30	an	an	DET
inlawrev-2376	222	31	opinion	opinion	NOUN
inlawrev-2376	222	32	of	of	ADP
inlawrev-2376	222	33	counsel	counsel	NOUN
inlawrev-2376	222	34	that	that	PRON
inlawrev-2376	222	35	the	the	DET
inlawrev-2376	222	36	partnership	partnership	NOUN
inlawrev-2376	222	37	will	will	AUX
inlawrev-2376	222	38	be	be	AUX
inlawrev-2376	222	39	taxed	tax	VERB
inlawrev-2376	222	40	as	as	ADP
inlawrev-2376	222	41	a	a	DET
inlawrev-2376	222	42	partnership	partnership	NOUN
inlawrev-2376	222	43	and	and	CCONJ
inlawrev-2376	222	44	not	not	PART
inlawrev-2376	222	45	as	as	ADP
inlawrev-2376	222	46	an	an	DET
inlawrev-2376	222	47	association	association	NOUN
inlawrev-2376	222	48	.	.	PUNCT
inlawrev-2376	223	1	'	'	PUNCT
inlawrev-2376	224	1	®	®	NOUN
inlawrev-2376	224	2	certainly	certainly	ADV
inlawrev-2376	224	3	,	,	PUNCT
inlawrev-2376	224	4	the	the	DET
inlawrev-2376	224	5	performance	performance	NOUN
inlawrev-2376	224	6	of	of	ADP
inlawrev-2376	224	7	this	this	DET
inlawrev-2376	224	8	task	task	NOUN
inlawrev-2376	224	9	is	be	AUX
inlawrev-2376	224	10	made	make	VERB
inlawrev-2376	224	11	more	more	ADV
inlawrev-2376	224	12	difficult	difficult	ADJ
inlawrev-2376	224	13	by	by	ADP
inlawrev-2376	224	14	the	the	DET
inlawrev-2376	224	15	failure	failure	NOUN
inlawrev-2376	224	16	of	of	ADP
inlawrev-2376	224	17	the	the	DET
inlawrev-2376	224	18	blue	blue	ADJ
inlawrev-2376	224	19	sky	sky	NOUN
inlawrev-2376	224	20	laws	law	NOUN
inlawrev-2376	224	21	to	to	PART
inlawrev-2376	224	22	consider	consider	VERB
inlawrev-2376	224	23	the	the	DET
inlawrev-2376	224	24	tax	tax	NOUN
inlawrev-2376	224	25	effect	effect	NOUN
inlawrev-2376	224	26	of	of	ADP
inlawrev-2376	224	27	mandating	mandate	VERB
inlawrev-2376	224	28	the	the	DET
inlawrev-2376	224	29	inclusion	inclusion	NOUN
inlawrev-2376	224	30	of	of	ADP
inlawrev-2376	224	31	such	such	ADJ
inlawrev-2376	224	32	powers	power	NOUN
inlawrev-2376	224	33	or	or	CCONJ
inlawrev-2376	224	34	rights	right	NOUN
inlawrev-2376	224	35	in	in	ADP
inlawrev-2376	224	36	the	the	DET
inlawrev-2376	224	37	partnership	partnership	NOUN
inlawrev-2376	224	38	agreement	agreement	NOUN
inlawrev-2376	224	39	.	.	PUNCT
inlawrev-2376	225	1	"	"	PUNCT
inlawrev-2376	225	2	a	a	DET
inlawrev-2376	225	3	recent	recent	ADJ
inlawrev-2376	225	4	listing	listing	NOUN
inlawrev-2376	225	5	of	of	ADP
inlawrev-2376	225	6	member	member	NOUN
inlawrev-2376	225	7	states	state	NOUN
inlawrev-2376	225	8	included	include	VERB
inlawrev-2376	225	9	:	:	PUNCT
inlawrev-2376	225	10	alabama	alabama	PROPN
inlawrev-2376	225	11	,	,	PUNCT
inlawrev-2376	225	12	arizona	arizona	PROPN
inlawrev-2376	225	13	,	,	PUNCT
inlawrev-2376	225	14	arkansas	arkansas	PROPN
inlawrev-2376	225	15	,	,	PUNCT
inlawrev-2376	225	16	california	california	PROPN
inlawrev-2376	225	17	,	,	PUNCT
inlawrev-2376	225	18	colorado	colorado	PROPN
inlawrev-2376	225	19	,	,	PUNCT
inlawrev-2376	225	20	idaho	idaho	PROPN
inlawrev-2376	225	21	,	,	PUNCT
inlawrev-2376	225	22	illinois	illinois	PROPN
inlawrev-2376	225	23	,	,	PUNCT
inlawrev-2376	225	24	indiana	indiana	PROPN
inlawrev-2376	225	25	,	,	PUNCT
inlawrev-2376	225	26	iowa	iowa	PROPN
inlawrev-2376	225	27	,	,	PUNCT
inlawrev-2376	225	28	kansas	kansas	PROPN
inlawrev-2376	225	29	,	,	PUNCT
inlawrev-2376	225	30	kentucky	kentucky	PROPN
inlawrev-2376	225	31	,	,	PUNCT
inlawrev-2376	225	32	louisiana	louisiana	PROPN
inlawrev-2376	225	33	,	,	PUNCT
inlawrev-2376	225	34	michigan	michigan	PROPN
inlawrev-2376	225	35	,	,	PUNCT
inlawrev-2376	225	36	minnesota	minnesota	PROPN
inlawrev-2376	225	37	,	,	PUNCT
inlawrev-2376	225	38	missouri	missouri	PROPN
inlawrev-2376	225	39	,	,	PUNCT
inlawrev-2376	225	40	nebraska	nebraska	PROPN
inlawrev-2376	225	41	,	,	PUNCT
inlawrev-2376	225	42	new	new	PROPN
inlawrev-2376	225	43	mexico	mexico	PROPN
inlawrev-2376	225	44	,	,	PUNCT
inlawrev-2376	225	45	north	north	NOUN
inlawrev-2376	225	46	dakota	dakota	PROPN
inlawrev-2376	225	47	,	,	PUNCT
inlawrev-2376	225	48	ohio	ohio	PROPN
inlawrev-2376	225	49	,	,	PUNCT
inlawrev-2376	225	50	oklahoma	oklahoma	PROPN
inlawrev-2376	225	51	,	,	PUNCT
inlawrev-2376	225	52	oregon	oregon	PROPN
inlawrev-2376	225	53	,	,	PUNCT
inlawrev-2376	225	54	south	south	PROPN
inlawrev-2376	225	55	dakota	dakota	PROPN
inlawrev-2376	225	56	,	,	PUNCT
inlawrev-2376	225	57	texas	texas	PROPN
inlawrev-2376	225	58	,	,	PUNCT
inlawrev-2376	225	59	utah	utah	PROPN
inlawrev-2376	225	60	,	,	PUNCT
inlawrev-2376	225	61	washington	washington	PROPN
inlawrev-2376	225	62	,	,	PUNCT
inlawrev-2376	225	63	wisconsin	wisconsin	PROPN
inlawrev-2376	225	64	,	,	PUNCT
inlawrev-2376	225	65	and	and	CCONJ
inlawrev-2376	225	66	wyoming	wyoming	NOUN
inlawrev-2376	225	67	.	.	PUNCT
inlawrev-2376	226	1	[	[	X
inlawrev-2376	226	2	1976	1976	NUM
inlawrev-2376	226	3	]	]	SYM
inlawrev-2376	226	4	1	1	NUM
inlawrev-2376	226	5	blue	blue	ADJ
inlawrev-2376	226	6	sky	sky	NOUN
inlawrev-2376	226	7	l.	l.	PROPN
inlawrev-2376	226	8	rep	rep	PROPN
inlawrev-2376	226	9	.	.	PROPN
inlawrev-2376	226	10	(	(	PUNCT
inlawrev-2376	226	11	cch	cch	PROPN
inlawrev-2376	226	12	)	)	PUNCT
inlawrev-2376	226	13	1	1	NUM
inlawrev-2376	226	14	4721	4721	NUM
inlawrev-2376	226	15	,	,	PUNCT
inlawrev-2376	226	16	at	at	ADP
inlawrev-2376	226	17	551	551	NUM
inlawrev-2376	226	18	.	.	PUNCT
inlawrev-2376	227	1	since	since	SCONJ
inlawrev-2376	227	2	the	the	DET
inlawrev-2376	227	3	list	list	NOUN
inlawrev-2376	227	4	was	be	AUX
inlawrev-2376	227	5	compiled	compile	VERB
inlawrev-2376	227	6	,	,	PUNCT
inlawrev-2376	227	7	alaska	alaska	PROPN
inlawrev-2376	227	8	and	and	CCONJ
inlawrev-2376	227	9	florida	florida	PROPN
inlawrev-2376	227	10	have	have	AUX
inlawrev-2376	227	11	become	become	VERB
inlawrev-2376	227	12	members	member	NOUN
inlawrev-2376	227	13	.	.	PUNCT
inlawrev-2376	228	1	this	this	DET
inlawrev-2376	228	2	information	information	NOUN
inlawrev-2376	228	3	is	be	AUX
inlawrev-2376	228	4	based	base	VERB
inlawrev-2376	228	5	on	on	ADP
inlawrev-2376	228	6	contacts	contact	NOUN
inlawrev-2376	228	7	with	with	ADP
inlawrev-2376	228	8	the	the	DET
inlawrev-2376	228	9	securities	security	NOUN
inlawrev-2376	228	10	offices	office	NOUN
inlawrev-2376	228	11	of	of	ADP
inlawrev-2376	228	12	those	those	DET
inlawrev-2376	228	13	states	state	NOUN
inlawrev-2376	228	14	.	.	PUNCT
inlawrev-2376	229	1	^*[1976	^*[1976	NUM
inlawrev-2376	229	2	]	]	PUNCT
inlawrev-2376	229	3	1	1	NUM
inlawrev-2376	229	4	blue	blue	ADJ
inlawrev-2376	229	5	sky	sky	NOUN
inlawrev-2376	229	6	l.	l.	PROPN
inlawrev-2376	229	7	rep	rep	PROPN
inlawrev-2376	229	8	.	.	PROPN
inlawrev-2376	229	9	(	(	PUNCT
inlawrev-2376	229	10	cch	cch	PROPN
inlawrev-2376	229	11	)	)	PUNCT
inlawrev-2376	229	12	1	1	NUM
inlawrev-2376	229	13	4821	4821	NUM
inlawrev-2376	229	14	,	,	PUNCT
inlawrev-2376	229	15	at	at	ADP
inlawrev-2376	229	16	645	645	NUM
inlawrev-2376	229	17	-	-	SYM
inlawrev-2376	229	18	3	3	NUM
inlawrev-2376	229	19	(	(	PUNCT
inlawrev-2376	229	20	emphasis	emphasis	NOUN
inlawrev-2376	229	21	added	add	VERB
inlawrev-2376	229	22	)	)	PUNCT
inlawrev-2376	229	23	.	.	PUNCT
inlawrev-2376	230	1	^^member	^^member	PROPN
inlawrev-2376	230	2	states	state	NOUN
inlawrev-2376	230	3	are	be	AUX
inlawrev-2376	230	4	illinois	illinois	PROPN
inlawrev-2376	230	5	,	,	PUNCT
inlawrev-2376	230	6	indiana	indiana	PROPN
inlawrev-2376	230	7	,	,	PUNCT
inlawrev-2376	230	8	iowa	iowa	PROPN
inlawrev-2376	230	9	,	,	PUNCT
inlawrev-2376	230	10	michigan	michigan	PROPN
inlawrev-2376	230	11	,	,	PUNCT
inlawrev-2376	230	12	minnesota	minnesota	PROPN
inlawrev-2376	230	13	,	,	PUNCT
inlawrev-2376	230	14	missouri	missouri	PROPN
inlawrev-2376	230	15	,	,	PUNCT
inlawrev-2376	230	16	and	and	CCONJ
inlawrev-2376	230	17	wisconsin	wisconsin	PROPN
inlawrev-2376	230	18	.	.	PUNCT
inlawrev-2376	231	1	i	i	PRON
inlawrev-2376	231	2	d.	d.	PROPN
inlawrev-2376	231	3	1	1	NUM
inlawrev-2376	231	4	4877	4877	NUM
inlawrev-2376	231	5	,	,	PUNCT
inlawrev-2376	231	6	at	at	ADP
inlawrev-2376	231	7	687	687	NUM
inlawrev-2376	231	8	.	.	PUNCT
inlawrev-2376	231	9	''	''	PUNCT
inlawrev-2376	232	1	i	i	PRON
inlawrev-2376	232	2	d.	d.	PROPN
inlawrev-2376	232	3	1	1	NUM
inlawrev-2376	232	4	4877	4877	NUM
inlawrev-2376	232	5	,	,	PUNCT
inlawrev-2376	232	6	at	at	ADP
inlawrev-2376	232	7	693	693	NUM
inlawrev-2376	232	8	.	.	PUNCT
inlawrev-2376	233	1	"	"	PUNCT
inlawrev-2376	233	2	/d	/d	PUNCT
inlawrev-2376	233	3	.	.	PROPN
inlawrev-2376	233	4	,	,	PUNCT
inlawrev-2376	233	5	at	at	ADP
inlawrev-2376	233	6	694	694	NUM
inlawrev-2376	233	7	.	.	PUNCT
inlawrev-2376	233	8	'	'	PUNCT
inlawrev-2376	234	1	"	"	PUNCT
inlawrev-2376	234	2	i	i	PRON
inlawrev-2376	234	3	d.	d.	PROPN
inlawrev-2376	234	4	1	1	NUM
inlawrev-2376	234	5	4821	4821	NUM
inlawrev-2376	234	6	,	,	PUNCT
inlawrev-2376	234	7	at	at	ADP
inlawrev-2376	234	8	657	657	NUM
inlawrev-2376	234	9	.	.	PUNCT
inlawrev-2376	234	10	1980	1980	NUM
inlawrev-2376	234	11	]	]	PUNCT
inlawrev-2376	234	12	limited	limit	VERB
inlawrev-2376	234	13	partnerships	partnership	NOUN
inlawrev-2376	234	14	515	515	NUM
inlawrev-2376	234	15	iii	iii	NOUN
inlawrev-2376	234	16	.	.	PUNCT
inlawrev-2376	234	17	substantial	substantial	ADJ
inlawrev-2376	234	18	assets	asset	NOUN
inlawrev-2376	234	19	concept	concept	NOUN
inlawrev-2376	234	20	because	because	SCONJ
inlawrev-2376	234	21	the	the	DET
inlawrev-2376	234	22	limited	limited	ADJ
inlawrev-2376	234	23	liability	liability	NOUN
inlawrev-2376	234	24	test	test	NOUN
inlawrev-2376	234	25	is	be	AUX
inlawrev-2376	234	26	conjunctive/^	conjunctive/^	VERB
inlawrev-2376	234	27	a	a	DET
inlawrev-2376	234	28	showing	showing	NOUN
inlawrev-2376	234	29	that	that	SCONJ
inlawrev-2376	234	30	the	the	DET
inlawrev-2376	234	31	general	general	ADJ
inlawrev-2376	234	32	partner	partner	NOUN
inlawrev-2376	234	33	has	have	AUX
inlawrev-2376	234	34	substantial	substantial	ADJ
inlawrev-2376	234	35	assets	asset	NOUN
inlawrev-2376	234	36	preserves	preserve	VERB
inlawrev-2376	234	37	the	the	DET
inlawrev-2376	234	38	personal	personal	ADJ
inlawrev-2376	234	39	liability	liability	NOUN
inlawrev-2376	234	40	attribute	attribute	NOUN
inlawrev-2376	234	41	of	of	ADP
inlawrev-2376	234	42	the	the	DET
inlawrev-2376	234	43	limited	limited	ADJ
inlawrev-2376	234	44	partnership.^	partnership.^	NOUN
inlawrev-2376	234	45	"	"	PUNCT
inlawrev-2376	234	46	clearly	clearly	ADV
inlawrev-2376	234	47	,	,	PUNCT
inlawrev-2376	234	48	the	the	DET
inlawrev-2376	234	49	general	general	ADJ
inlawrev-2376	234	50	partner	partner	NOUN
inlawrev-2376	234	51	's	's	PART
inlawrev-2376	234	52	equity	equity	NOUN
inlawrev-2376	234	53	position	position	NOUN
inlawrev-2376	234	54	in	in	ADP
inlawrev-2376	234	55	the	the	DET
inlawrev-2376	234	56	limited	limited	ADJ
inlawrev-2376	234	57	partnership	partnership	NOUN
inlawrev-2376	234	58	should	should	AUX
inlawrev-2376	234	59	not	not	PART
inlawrev-2376	234	60	be	be	AUX
inlawrev-2376	234	61	considered	consider	VERB
inlawrev-2376	234	62	in	in	ADP
inlawrev-2376	234	63	the	the	DET
inlawrev-2376	234	64	substantial	substantial	ADJ
inlawrev-2376	234	65	assets	asset	NOUN
inlawrev-2376	234	66	determination.	determination.	PROPN
inlawrev-2376	234	67	®	®	PROPN
inlawrev-2376	234	68	^	^	PUNCT
inlawrev-2376	234	69	further	far	ADV
inlawrev-2376	234	70	,	,	PUNCT
inlawrev-2376	234	71	the	the	DET
inlawrev-2376	234	72	quantum	quantum	NOUN
inlawrev-2376	234	73	of	of	ADP
inlawrev-2376	234	74	assets	asset	NOUN
inlawrev-2376	234	75	owned	own	VERB
inlawrev-2376	234	76	by	by	ADP
inlawrev-2376	234	77	the	the	DET
inlawrev-2376	234	78	general	general	ADJ
inlawrev-2376	234	79	partner	partner	NOUN
inlawrev-2376	234	80	may	may	AUX
inlawrev-2376	234	81	still	still	ADV
inlawrev-2376	234	82	be	be	AUX
inlawrev-2376	234	83	considered	consider	VERB
inlawrev-2376	234	84	to	to	PART
inlawrev-2376	234	85	be	be	AUX
inlawrev-2376	234	86	substantial	substantial	ADJ
inlawrev-2376	234	87	even	even	ADV
inlawrev-2376	234	88	though	though	SCONJ
inlawrev-2376	234	89	the	the	DET
inlawrev-2376	234	90	"	"	PUNCT
inlawrev-2376	234	91	assets	asset	NOUN
inlawrev-2376	234	92	of	of	ADP
inlawrev-2376	234	93	such	such	ADJ
inlawrev-2376	234	94	general	general	ADJ
inlawrev-2376	234	95	partners	partner	NOUN
inlawrev-2376	234	96	would	would	AUX
inlawrev-2376	234	97	be	be	AUX
inlawrev-2376	234	98	insufficient	insufficient	ADJ
inlawrev-2376	234	99	to	to	PART
inlawrev-2376	234	100	satisfy	satisfy	VERB
inlawrev-2376	234	101	any	any	DET
inlawrev-2376	234	102	substantial	substantial	ADJ
inlawrev-2376	234	103	portion	portion	NOUN
inlawrev-2376	234	104	of	of	ADP
inlawrev-2376	234	105	the	the	DET
inlawrev-2376	234	106	obligations	obligation	NOUN
inlawrev-2376	234	107	of	of	ADP
inlawrev-2376	234	108	the	the	DET
inlawrev-2376	234	109	organization	organization	NOUN
inlawrev-2376	234	110	.	.	PUNCT
inlawrev-2376	235	1	"	"	PUNCT
inlawrev-2376	235	2	®	®	NOUN
inlawrev-2376	235	3	^	^	PUNCT
inlawrev-2376	235	4	the	the	DET
inlawrev-2376	235	5	irs	irs	PROPN
inlawrev-2376	235	6	has	have	VERB
inlawrev-2376	235	7	guidelines	guideline	NOUN
inlawrev-2376	235	8	to	to	PART
inlawrev-2376	235	9	measure	measure	VERB
inlawrev-2376	235	10	the	the	DET
inlawrev-2376	235	11	substantiality	substantiality	NOUN
inlawrev-2376	235	12	of	of	ADP
inlawrev-2376	235	13	a	a	DET
inlawrev-2376	235	14	general	general	ADJ
inlawrev-2376	235	15	partner	partner	NOUN
inlawrev-2376	235	16	's	's	PART
inlawrev-2376	235	17	assets	asset	NOUN
inlawrev-2376	235	18	or	or	CCONJ
inlawrev-2376	235	19	net	net	ADJ
inlawrev-2376	235	20	worth.	worth.	PROPN
inlawrev-2376	235	21	®	®	NOUN
inlawrev-2376	235	22	^	^	PUNCT
inlawrev-2376	235	23	revenue	revenue	NOUN
inlawrev-2376	235	24	procedure	procedure	NOUN
inlawrev-2376	235	25	72	72	NUM
inlawrev-2376	235	26	-	-	SYM
inlawrev-2376	235	27	13	13	NUM
inlawrev-2376	235	28	provides	provide	VERB
inlawrev-2376	235	29	the	the	DET
inlawrev-2376	235	30	following	follow	VERB
inlawrev-2376	235	31	methods	method	NOUN
inlawrev-2376	235	32	of	of	ADP
inlawrev-2376	235	33	calculation	calculation	NOUN
inlawrev-2376	235	34	:	:	PUNCT
inlawrev-2376	235	35	.02	.02	NUM
inlawrev-2376	235	36	if	if	SCONJ
inlawrev-2376	235	37	the	the	DET
inlawrev-2376	235	38	corporate	corporate	ADJ
inlawrev-2376	235	39	general	general	ADJ
inlawrev-2376	235	40	partner	partner	NOUN
inlawrev-2376	235	41	has	have	VERB
inlawrev-2376	235	42	an	an	DET
inlawrev-2376	235	43	interest	interest	NOUN
inlawrev-2376	235	44	in	in	ADP
inlawrev-2376	235	45	only	only	ADV
inlawrev-2376	235	46	one	one	NUM
inlawrev-2376	235	47	limited	limited	ADJ
inlawrev-2376	235	48	partnership	partnership	NOUN
inlawrev-2376	235	49	and	and	CCONJ
inlawrev-2376	235	50	the	the	DET
inlawrev-2376	235	51	total	total	ADJ
inlawrev-2376	235	52	contributions	contribution	NOUN
inlawrev-2376	235	53	to	to	ADP
inlawrev-2376	235	54	that	that	DET
inlawrev-2376	235	55	partnership	partnership	NOUN
inlawrev-2376	235	56	are	be	AUX
inlawrev-2376	235	57	less	less	ADJ
inlawrev-2376	235	58	than	than	ADP
inlawrev-2376	235	59	$	$	SYM
inlawrev-2376	235	60	2,500,000	2,500,000	NUM
inlawrev-2376	235	61	,	,	PUNCT
inlawrev-2376	235	62	the	the	DET
inlawrev-2376	235	63	net	net	ADJ
inlawrev-2376	235	64	worth	worth	NOUN
inlawrev-2376	235	65	of	of	ADP
inlawrev-2376	235	66	the	the	DET
inlawrev-2376	235	67	corporate	corporate	ADJ
inlawrev-2376	235	68	general	general	ADJ
inlawrev-2376	235	69	partner	partner	NOUN
inlawrev-2376	235	70	at	at	ADP
inlawrev-2376	235	71	all	all	DET
inlawrev-2376	235	72	times	time	NOUN
inlawrev-2376	235	73	will	will	AUX
inlawrev-2376	235	74	be	be	AUX
inlawrev-2376	235	75	at	at	ADV
inlawrev-2376	235	76	least	least	ADV
inlawrev-2376	235	77	15	15	NUM
inlawrev-2376	235	78	percent	percent	NOUN
inlawrev-2376	235	79	of	of	ADP
inlawrev-2376	235	80	such	such	ADJ
inlawrev-2376	235	81	total	total	ADJ
inlawrev-2376	235	82	contributions	contribution	NOUN
inlawrev-2376	235	83	or	or	CCONJ
inlawrev-2376	235	84	$	$	SYM
inlawrev-2376	235	85	250,000	250,000	NUM
inlawrev-2376	235	86	,	,	PUNCT
inlawrev-2376	235	87	whichever	whichever	PRON
inlawrev-2376	235	88	is	be	AUX
inlawrev-2376	235	89	the	the	DET
inlawrev-2376	235	90	lesser	less	ADJ
inlawrev-2376	235	91	;	;	PUNCT
inlawrev-2376	235	92	if	if	SCONJ
inlawrev-2376	235	93	the	the	DET
inlawrev-2376	235	94	total	total	ADJ
inlawrev-2376	235	95	contributions	contribution	NOUN
inlawrev-2376	235	96	to	to	ADP
inlawrev-2376	235	97	that	that	DET
inlawrev-2376	235	98	partnership	partnership	NOUN
inlawrev-2376	235	99	are	be	AUX
inlawrev-2376	235	100	$	$	SYM
inlawrev-2376	235	101	2,500,000	2,500,000	NUM
inlawrev-2376	235	102	or	or	CCONJ
inlawrev-2376	235	103	more	more	ADJ
inlawrev-2376	235	104	,	,	PUNCT
inlawrev-2376	235	105	the	the	DET
inlawrev-2376	235	106	net	net	ADJ
inlawrev-2376	235	107	worth	worth	NOUN
inlawrev-2376	235	108	of	of	ADP
inlawrev-2376	235	109	the	the	DET
inlawrev-2376	235	110	corporate	corporate	ADJ
inlawrev-2376	235	111	general	general	ADJ
inlawrev-2376	235	112	partner	partner	NOUN
inlawrev-2376	235	113	at	at	ADP
inlawrev-2376	235	114	all	all	DET
inlawrev-2376	235	115	times	time	NOUN
inlawrev-2376	235	116	will	will	AUX
inlawrev-2376	235	117	be	be	AUX
inlawrev-2376	235	118	at	at	ADV
inlawrev-2376	235	119	least	least	ADV
inlawrev-2376	235	120	10	10	NUM
inlawrev-2376	235	121	percent	percent	NOUN
inlawrev-2376	235	122	of	of	ADP
inlawrev-2376	235	123	such	such	ADJ
inlawrev-2376	235	124	total	total	ADJ
inlawrev-2376	235	125	contributions	contribution	NOUN
inlawrev-2376	235	126	.	.	PUNCT
inlawrev-2376	236	1	in	in	ADP
inlawrev-2376	236	2	computing	compute	VERB
inlawrev-2376	236	3	the	the	DET
inlawrev-2376	236	4	net	net	ADJ
inlawrev-2376	236	5	worth	worth	NOUN
inlawrev-2376	236	6	of	of	ADP
inlawrev-2376	236	7	the	the	DET
inlawrev-2376	236	8	corporate	corporate	ADJ
inlawrev-2376	236	9	general	general	ADJ
inlawrev-2376	236	10	partner	partner	NOUN
inlawrev-2376	236	11	,	,	PUNCT
inlawrev-2376	236	12	for	for	ADP
inlawrev-2376	236	13	these	these	DET
inlawrev-2376	236	14	purposes	purpose	NOUN
inlawrev-2376	236	15	,	,	PUNCT
inlawrev-2376	236	16	its	its	PRON
inlawrev-2376	236	17	interest	interest	NOUN
inlawrev-2376	236	18	in	in	ADP
inlawrev-2376	236	19	the	the	DET
inlawrev-2376	236	20	limited	limited	ADJ
inlawrev-2376	236	21	partnership	partnership	NOUN
inlawrev-2376	236	22	and	and	CCONJ
inlawrev-2376	236	23	accounts	account	NOUN
inlawrev-2376	236	24	and	and	CCONJ
inlawrev-2376	236	25	notes	note	NOUN
inlawrev-2376	236	26	receivable	receivable	ADJ
inlawrev-2376	236	27	from	from	ADP
inlawrev-2376	236	28	and	and	CCONJ
inlawrev-2376	236	29	payable	payable	ADJ
inlawrev-2376	236	30	to	to	ADP
inlawrev-2376	236	31	the	the	DET
inlawrev-2376	236	32	limited	limited	ADJ
inlawrev-2376	236	33	partnership	partnership	NOUN
inlawrev-2376	236	34	will	will	AUX
inlawrev-2376	236	35	be	be	AUX
inlawrev-2376	236	36	excluded	exclude	VERB
inlawrev-2376	236	37	.	.	PUNCT
inlawrev-2376	237	1	.04	.04	NUM
inlawrev-2376	237	2	for	for	ADP
inlawrev-2376	237	3	purposes	purpose	NOUN
inlawrev-2376	237	4	of	of	ADP
inlawrev-2376	237	5	computing	compute	VERB
inlawrev-2376	237	6	the	the	DET
inlawrev-2376	237	7	net	net	ADJ
inlawrev-2376	237	8	worth	worth	NOUN
inlawrev-2376	237	9	of	of	ADP
inlawrev-2376	237	10	the	the	DET
inlawrev-2376	237	11	corporate	corporate	ADJ
inlawrev-2376	237	12	general	general	ADJ
inlawrev-2376	237	13	partner	partner	NOUN
inlawrev-2376	237	14	in	in	ADP
inlawrev-2376	237	15	.02	.02	NUM
inlawrev-2376	237	16	and	and	CCONJ
inlawrev-2376	237	17	.03	.03	NUM
inlawrev-2376	237	18	above	above	ADV
inlawrev-2376	237	19	,	,	PUNCT
inlawrev-2376	237	20	the	the	DET
inlawrev-2376	237	21	current	current	ADJ
inlawrev-2376	237	22	fair	fair	ADJ
inlawrev-2376	237	23	market	market	NOUN
inlawrev-2376	237	24	value	value	NOUN
inlawrev-2376	237	25	of	of	ADP
inlawrev-2376	237	26	the	the	DET
inlawrev-2376	237	27	corporate	corporate	ADJ
inlawrev-2376	237	28	assets	asset	NOUN
inlawrev-2376	237	29	must	must	AUX
inlawrev-2376	237	30	be	be	AUX
inlawrev-2376	237	31	used	use	VERB
inlawrev-2376	237	32	.	.	PUNCT
inlawrev-2376	238	1	®	®	NOUN
inlawrev-2376	238	2	*	*	PUNCT
inlawrev-2376	238	3	the	the	DET
inlawrev-2376	238	4	united	united	PROPN
inlawrev-2376	238	5	states	states	PROPN
inlawrev-2376	238	6	treasury	treasury	PROPN
inlawrev-2376	238	7	,	,	PUNCT
inlawrev-2376	238	8	however	however	ADV
inlawrev-2376	238	9	,	,	PUNCT
inlawrev-2376	238	10	does	do	AUX
inlawrev-2376	238	11	not	not	PART
inlawrev-2376	238	12	have	have	VERB
inlawrev-2376	238	13	any	any	DET
inlawrev-2376	238	14	guidelines	guideline	NOUN
inlawrev-2376	238	15	to	to	PART
inlawrev-2376	238	16	measure	measure	VERB
inlawrev-2376	238	17	the	the	DET
inlawrev-2376	238	18	substantiality	substantiality	NOUN
inlawrev-2376	238	19	of	of	ADP
inlawrev-2376	238	20	assets	asset	NOUN
inlawrev-2376	238	21	when	when	SCONJ
inlawrev-2376	238	22	the	the	DET
inlawrev-2376	238	23	general	general	ADJ
inlawrev-2376	238	24	partner	partner	NOUN
inlawrev-2376	238	25	is	be	AUX
inlawrev-2376	238	26	an	an	DET
inlawrev-2376	238	27	individual	individual	ADJ
inlawrev-2376	238	28	or	or	CCONJ
inlawrev-2376	238	29	entity	entity	NOUN
inlawrev-2376	238	30	other	other	ADJ
inlawrev-2376	238	31	than	than	ADP
inlawrev-2376	238	32	a	a	DET
inlawrev-2376	238	33	sole	sole	ADJ
inlawrev-2376	238	34	corporation.	corporation.	NOUN
inlawrev-2376	238	35	®	®	NOUN
inlawrev-2376	238	36	^	^	PUNCT
inlawrev-2376	238	37	the	the	DET
inlawrev-2376	238	38	simple	simple	ADJ
inlawrev-2376	238	39	answer	answer	NOUN
inlawrev-2376	238	40	to	to	ADP
inlawrev-2376	238	41	this	this	DET
inlawrev-2376	238	42	problem	problem	NOUN
inlawrev-2376	238	43	would	would	AUX
inlawrev-2376	238	44	be	be	AUX
inlawrev-2376	238	45	to	to	PART
inlawrev-2376	238	46	apply	apply	VERB
inlawrev-2376	238	47	by	by	ADP
inlawrev-2376	238	48	analogy	analogy	NOUN
inlawrev-2376	238	49	the	the	DET
inlawrev-2376	238	50	sole	sole	ADJ
inlawrev-2376	238	51	''	''	PUNCT
inlawrev-2376	238	52	see	see	VERB
inlawrev-2376	238	53	treas	treas	PROPN
inlawrev-2376	238	54	.	.	PUNCT
inlawrev-2376	239	1	reg	reg	PROPN
inlawrev-2376	239	2	.	.	PUNCT
inlawrev-2376	240	1	§	§	PROPN
inlawrev-2376	240	2	301.7701	301.7701	NUM
inlawrev-2376	240	3	-	-	SYM
inlawrev-2376	240	4	2(d)(2	2(d)(2	NUM
inlawrev-2376	240	5	)	)	PUNCT
inlawrev-2376	240	6	(	(	PUNCT
inlawrev-2376	240	7	1965	1965	NUM
inlawrev-2376	240	8	)	)	PUNCT
inlawrev-2376	240	9	.	.	PUNCT
inlawrev-2376	241	1	^id	^id	PROPN
inlawrev-2376	241	2	.	.	PUNCT
inlawrev-2376	242	1	a	a	DET
inlawrev-2376	242	2	showing	showing	NOUN
inlawrev-2376	242	3	that	that	SCONJ
inlawrev-2376	242	4	a	a	DET
inlawrev-2376	242	5	general	general	ADJ
inlawrev-2376	242	6	partner	partner	NOUN
inlawrev-2376	242	7	has	have	AUX
inlawrev-2376	242	8	substantial	substantial	ADJ
inlawrev-2376	242	9	assets	asset	NOUN
inlawrev-2376	242	10	forecloses	foreclose	NOUN
inlawrev-2376	242	11	any	any	DET
inlawrev-2376	242	12	inquiry	inquiry	NOUN
inlawrev-2376	242	13	into	into	ADP
inlawrev-2376	242	14	the	the	DET
inlawrev-2376	242	15	more	more	ADV
inlawrev-2376	242	16	troublesome	troublesome	ADJ
inlawrev-2376	242	17	"	"	PUNCT
inlawrev-2376	242	18	dummy	dummy	ADJ
inlawrev-2376	242	19	"	"	PUNCT
inlawrev-2376	242	20	issue	issue	NOUN
inlawrev-2376	242	21	.	.	PUNCT
inlawrev-2376	243	1	"	"	PUNCT
inlawrev-2376	243	2	sec	sec	PROPN
inlawrev-2376	243	3	i	i	PROPN
inlawrev-2376	243	4	d.	d.	PROPN
inlawrev-2376	243	5	''	''	PUNCT
inlawrev-2376	243	6	i	i	PROPN
inlawrev-2376	243	7	d.	d.	PROPN
inlawrev-2376	243	8	'	'	PUNCT
inlawrev-2376	243	9	"	"	PUNCT
inlawrev-2376	243	10	'	'	PUNCT
inlawrev-2376	243	11	rev	rev	X
inlawrev-2376	243	12	.	.	PROPN
inlawrev-2376	243	13	proc	proc	PROPN
inlawrev-2376	243	14	.	.	PUNCT
inlawrev-2376	244	1	72	72	NUM
inlawrev-2376	244	2	-	-	SYM
inlawrev-2376	244	3	13	13	NUM
inlawrev-2376	244	4	§	§	PROPN
inlawrev-2376	244	5	2.02	2.02	NUM
inlawrev-2376	244	6	,	,	PUNCT
inlawrev-2376	244	7	.04	.04	NUM
inlawrev-2376	244	8	,	,	PUNCT
inlawrev-2376	244	9	1972	1972	NUM
inlawrev-2376	244	10	-	-	SYM
inlawrev-2376	244	11	1	1	NUM
inlawrev-2376	244	12	c.b	c.b	PROPN
inlawrev-2376	244	13	.	.	PROPN
inlawrev-2376	244	14	735	735	NUM
inlawrev-2376	244	15	.	.	PUNCT
inlawrev-2376	245	1	*	*	PUNCT
inlawrev-2376	245	2	tor	tor	NOUN
inlawrev-2376	245	3	purposes	purpose	NOUN
inlawrev-2376	245	4	of	of	ADP
inlawrev-2376	245	5	clarity	clarity	NOUN
inlawrev-2376	245	6	,	,	PUNCT
inlawrev-2376	245	7	the	the	DET
inlawrev-2376	245	8	author	author	NOUN
inlawrev-2376	245	9	will	will	AUX
inlawrev-2376	245	10	use	use	VERB
inlawrev-2376	245	11	the	the	DET
inlawrev-2376	245	12	word	word	NOUN
inlawrev-2376	245	13	"	"	PUNCT
inlawrev-2376	245	14	individual	individual	ADJ
inlawrev-2376	245	15	"	"	PUNCT
inlawrev-2376	245	16	to	to	PART
inlawrev-2376	245	17	include	include	VERB
inlawrev-2376	245	18	individuals	individual	NOUN
inlawrev-2376	245	19	and	and	CCONJ
inlawrev-2376	245	20	entities	entity	NOUN
inlawrev-2376	245	21	other	other	ADJ
inlawrev-2376	245	22	than	than	ADP
inlawrev-2376	245	23	a	a	DET
inlawrev-2376	245	24	sole	sole	ADJ
inlawrev-2376	245	25	corporation	corporation	NOUN
inlawrev-2376	245	26	when	when	SCONJ
inlawrev-2376	245	27	discussing	discuss	VERB
inlawrev-2376	245	28	the	the	DET
inlawrev-2376	245	29	"	"	PUNCT
inlawrev-2376	245	30	substantial	substantial	ADJ
inlawrev-2376	245	31	assets	asset	NOUN
inlawrev-2376	245	32	"	"	PUNCT
inlawrev-2376	245	33	test	test	NOUN
inlawrev-2376	245	34	.	.	PUNCT
inlawrev-2376	246	1	516	516	NUM
inlawrev-2376	246	2	indiana	indiana	PROPN
inlawrev-2376	246	3	law	law	NOUN
inlawrev-2376	246	4	review	review	NOUN
inlawrev-2376	246	5	[	[	X
inlawrev-2376	246	6	vol	vol	NOUN
inlawrev-2376	246	7	.	.	PUNCT
inlawrev-2376	246	8	13:503	13:503	NUM
inlawrev-2376	246	9	corporate	corporate	ADJ
inlawrev-2376	246	10	general	general	ADJ
inlawrev-2376	246	11	partner	partner	NOUN
inlawrev-2376	246	12	net	net	ADJ
inlawrev-2376	246	13	worth	worth	ADJ
inlawrev-2376	246	14	requirements	requirement	NOUN
inlawrev-2376	246	15	to	to	ADP
inlawrev-2376	246	16	all	all	DET
inlawrev-2376	246	17	general	general	ADJ
inlawrev-2376	246	18	partners	partner	NOUN
inlawrev-2376	246	19	.	.	PUNCT
inlawrev-2376	247	1	such	such	ADJ
inlawrev-2376	247	2	high	high	ADJ
inlawrev-2376	247	3	net	net	ADJ
inlawrev-2376	247	4	worth	worth	ADJ
inlawrev-2376	247	5	requirements	requirement	NOUN
inlawrev-2376	247	6	for	for	ADP
inlawrev-2376	247	7	individuals	individual	NOUN
inlawrev-2376	247	8	,	,	PUNCT
inlawrev-2376	247	9	however	however	ADV
inlawrev-2376	247	10	,	,	PUNCT
inlawrev-2376	247	11	unnecessarily	unnecessarily	ADV
inlawrev-2376	247	12	focuses	focus	VERB
inlawrev-2376	247	13	on	on	ADP
inlawrev-2376	247	14	capital	capital	NOUN
inlawrev-2376	247	15	.	.	PUNCT
inlawrev-2376	248	1	the	the	DET
inlawrev-2376	248	2	regulations	regulation	NOUN
inlawrev-2376	248	3	provide	provide	VERB
inlawrev-2376	248	4	that	that	SCONJ
inlawrev-2376	248	5	"	"	PUNCT
inlawrev-2376	248	6	an	an	DET
inlawrev-2376	248	7	organization	organization	NOUN
inlawrev-2376	248	8	has	have	VERB
inlawrev-2376	248	9	the	the	DET
inlawrev-2376	248	10	corporate	corporate	ADJ
inlawrev-2376	248	11	characteristic	characteristic	NOUN
inlawrev-2376	248	12	of	of	ADP
inlawrev-2376	248	13	limited	limited	ADJ
inlawrev-2376	248	14	liability	liability	NOUN
inlawrev-2376	248	15	if	if	SCONJ
inlawrev-2376	248	16	under	under	ADP
inlawrev-2376	248	17	local	local	ADJ
inlawrev-2376	248	18	law	law	NOUN
inlawrev-2376	248	19	there	there	PRON
inlawrev-2376	248	20	is	be	VERB
inlawrev-2376	248	21	no	no	DET
inlawrev-2376	248	22	member	member	NOUN
inlawrev-2376	248	23	who	who	PRON
inlawrev-2376	248	24	is	be	AUX
inlawrev-2376	248	25	personally	personally	ADV
inlawrev-2376	248	26	liable	liable	ADJ
inlawrev-2376	248	27	for	for	ADP
inlawrev-2376	248	28	the	the	DET
inlawrev-2376	248	29	debts	debt	NOUN
inlawrev-2376	248	30	of	of	ADP
inlawrev-2376	248	31	or	or	CCONJ
inlawrev-2376	248	32	claims	claim	NOUN
inlawrev-2376	248	33	against	against	ADP
inlawrev-2376	248	34	the	the	DET
inlawrev-2376	248	35	organization	organization	NOUN
inlawrev-2376	248	36	.	.	PUNCT
inlawrev-2376	249	1	"	"	PUNCT
inlawrev-2376	249	2	®	®	NOUN
inlawrev-2376	249	3	^	^	PUNCT
inlawrev-2376	249	4	when	when	SCONJ
inlawrev-2376	249	5	the	the	DET
inlawrev-2376	249	6	organization	organization	NOUN
inlawrev-2376	249	7	is	be	AUX
inlawrev-2376	249	8	a	a	DET
inlawrev-2376	249	9	limited	limited	ADJ
inlawrev-2376	249	10	partnership	partnership	NOUN
inlawrev-2376	249	11	,	,	PUNCT
inlawrev-2376	249	12	one	one	NUM
inlawrev-2376	249	13	of	of	ADP
inlawrev-2376	249	14	the	the	DET
inlawrev-2376	249	15	determinations	determination	NOUN
inlawrev-2376	249	16	which	which	PRON
inlawrev-2376	249	17	must	must	AUX
inlawrev-2376	249	18	be	be	AUX
inlawrev-2376	249	19	made	make	VERB
inlawrev-2376	249	20	under	under	ADP
inlawrev-2376	249	21	local	local	ADJ
inlawrev-2376	249	22	law	law	NOUN
inlawrev-2376	249	23	is	be	AUX
inlawrev-2376	249	24	whether	whether	SCONJ
inlawrev-2376	249	25	the	the	DET
inlawrev-2376	249	26	general	general	ADJ
inlawrev-2376	249	27	partner	partner	NOUN
inlawrev-2376	249	28	has	have	VERB
inlawrev-2376	249	29	substantial	substantial	ADJ
inlawrev-2376	249	30	assets.	assets.	NOUN
inlawrev-2376	249	31	®	®	NOUN
inlawrev-2376	249	32	^	^	PUNCT
inlawrev-2376	249	33	in	in	ADP
inlawrev-2376	249	34	the	the	DET
inlawrev-2376	249	35	case	case	NOUN
inlawrev-2376	249	36	of	of	ADP
inlawrev-2376	249	37	a	a	DET
inlawrev-2376	249	38	sole	sole	ADJ
inlawrev-2376	249	39	general	general	ADJ
inlawrev-2376	249	40	corporate	corporate	ADJ
inlawrev-2376	249	41	partner	partner	NOUN
inlawrev-2376	249	42	,	,	PUNCT
inlawrev-2376	249	43	the	the	DET
inlawrev-2376	249	44	treasury	treasury	PROPN
inlawrev-2376	249	45	regulations	regulation	NOUN
inlawrev-2376	249	46	should	should	AUX
inlawrev-2376	249	47	prevail	prevail	VERB
inlawrev-2376	249	48	over	over	ADP
inlawrev-2376	249	49	conflicting	conflicting	ADJ
inlawrev-2376	249	50	local	local	ADJ
inlawrev-2376	249	51	law	law	NOUN
inlawrev-2376	249	52	on	on	ADP
inlawrev-2376	249	53	the	the	DET
inlawrev-2376	249	54	standard	standard	NOUN
inlawrev-2376	249	55	to	to	PART
inlawrev-2376	249	56	be	be	AUX
inlawrev-2376	249	57	used	use	VERB
inlawrev-2376	249	58	when	when	SCONJ
inlawrev-2376	249	59	measuring	measure	VERB
inlawrev-2376	249	60	the	the	DET
inlawrev-2376	249	61	substantiality	substantiality	NOUN
inlawrev-2376	249	62	of	of	ADP
inlawrev-2376	249	63	a	a	DET
inlawrev-2376	249	64	general	general	ADJ
inlawrev-2376	249	65	partner	partner	NOUN
inlawrev-2376	249	66	's	's	PART
inlawrev-2376	249	67	assets	asset	NOUN
inlawrev-2376	249	68	.	.	PUNCT
inlawrev-2376	250	1	®	®	PROPN
inlawrev-2376	250	2	*	*	PUNCT
inlawrev-2376	250	3	because	because	SCONJ
inlawrev-2376	250	4	the	the	DET
inlawrev-2376	250	5	treasury	treasury	NOUN
inlawrev-2376	250	6	regulations	regulation	NOUN
inlawrev-2376	250	7	are	be	AUX
inlawrev-2376	250	8	silent	silent	ADJ
inlawrev-2376	250	9	on	on	ADP
inlawrev-2376	250	10	establishing	establish	VERB
inlawrev-2376	250	11	a	a	DET
inlawrev-2376	250	12	specific	specific	ADJ
inlawrev-2376	250	13	standard	standard	NOUN
inlawrev-2376	250	14	for	for	ADP
inlawrev-2376	250	15	individuals	individual	NOUN
inlawrev-2376	250	16	,	,	PUNCT
inlawrev-2376	250	17	local	local	ADJ
inlawrev-2376	250	18	law	law	NOUN
inlawrev-2376	250	19	should	should	AUX
inlawrev-2376	250	20	be	be	AUX
inlawrev-2376	250	21	examined	examine	VERB
inlawrev-2376	250	22	to	to	PART
inlawrev-2376	250	23	determine	determine	VERB
inlawrev-2376	250	24	whether	whether	SCONJ
inlawrev-2376	250	25	any	any	DET
inlawrev-2376	250	26	minimum	minimum	ADJ
inlawrev-2376	250	27	standards	standard	NOUN
inlawrev-2376	250	28	are	be	AUX
inlawrev-2376	250	29	effective	effective	ADJ
inlawrev-2376	250	30	.	.	PUNCT
inlawrev-2376	251	1	®	®	NOUN
inlawrev-2376	251	2	*	*	PUNCT
inlawrev-2376	251	3	the	the	DET
inlawrev-2376	251	4	statement	statement	NOUN
inlawrev-2376	251	5	of	of	ADP
inlawrev-2376	251	6	policy	policy	NOUN
inlawrev-2376	251	7	adopted	adopt	VERB
inlawrev-2376	251	8	by	by	ADP
inlawrev-2376	251	9	the	the	DET
inlawrev-2376	251	10	midwest	midwest	PROPN
inlawrev-2376	251	11	securities	securities	PROPN
inlawrev-2376	251	12	commissioners	commissioners	PROPN
inlawrev-2376	251	13	association	association	PROPN
inlawrev-2376	251	14	on	on	ADP
inlawrev-2376	251	15	real	real	ADJ
inlawrev-2376	251	16	estate	estate	NOUN
inlawrev-2376	251	17	programs	program	NOUN
inlawrev-2376	251	18	generally	generally	ADV
inlawrev-2376	251	19	requires	require	VERB
inlawrev-2376	251	20	that	that	SCONJ
inlawrev-2376	251	21	the	the	DET
inlawrev-2376	251	22	"	"	PUNCT
inlawrev-2376	251	23	financial	financial	ADJ
inlawrev-2376	251	24	condition	condition	NOUN
inlawrev-2376	251	25	of	of	ADP
inlawrev-2376	251	26	the	the	DET
inlawrev-2376	251	27	general	general	ADJ
inlawrev-2376	251	28	partner	partner	NOUN
inlawrev-2376	251	29	or	or	CCONJ
inlawrev-2376	251	30	general	general	ADJ
inlawrev-2376	251	31	partners	partner	NOUN
inlawrev-2376	251	32	...	...	PUNCT
inlawrev-2376	251	33	be	be	AUX
inlawrev-2376	251	34	commensurate	commensurate	ADJ
inlawrev-2376	251	35	with	with	ADP
inlawrev-2376	251	36	any	any	DET
inlawrev-2376	251	37	financial	financial	ADJ
inlawrev-2376	251	38	obligations	obligation	NOUN
inlawrev-2376	251	39	assumed	assume	VERB
inlawrev-2376	251	40	in	in	ADP
inlawrev-2376	251	41	the	the	DET
inlawrev-2376	251	42	offering	offering	NOUN
inlawrev-2376	251	43	and	and	CCONJ
inlawrev-2376	251	44	in	in	ADP
inlawrev-2376	251	45	the	the	DET
inlawrev-2376	251	46	operation	operation	NOUN
inlawrev-2376	251	47	of	of	ADP
inlawrev-2376	251	48	the	the	DET
inlawrev-2376	251	49	program	program	NOUN
inlawrev-2376	251	50	.	.	PUNCT
inlawrev-2376	252	1	"	"	PUNCT
inlawrev-2376	252	2	*	*	PUNCT
inlawrev-2376	252	3	*	*	PUNCT
inlawrev-2376	252	4	*	*	PUNCT
inlawrev-2376	252	5	more	more	ADV
inlawrev-2376	252	6	specifically	specifically	ADV
inlawrev-2376	252	7	,	,	PUNCT
inlawrev-2376	252	8	the	the	DET
inlawrev-2376	252	9	association	association	NOUN
inlawrev-2376	252	10	's	's	PART
inlawrev-2376	252	11	regulation	regulation	NOUN
inlawrev-2376	252	12	provides	provide	VERB
inlawrev-2376	252	13	:	:	PUNCT
inlawrev-2376	252	14	as	as	ADP
inlawrev-2376	252	15	a	a	DET
inlawrev-2376	252	16	minimum	minimum	NOUN
inlawrev-2376	252	17	,	,	PUNCT
inlawrev-2376	252	18	the	the	DET
inlawrev-2376	252	19	general	general	ADJ
inlawrev-2376	252	20	partners	partner	NOUN
inlawrev-2376	252	21	shall	shall	AUX
inlawrev-2376	252	22	have	have	VERB
inlawrev-2376	252	23	an	an	DET
inlawrev-2376	252	24	aggregate	aggregate	ADJ
inlawrev-2376	252	25	financial	financial	ADJ
inlawrev-2376	252	26	net	net	ADJ
inlawrev-2376	252	27	worth	worth	NOUN
inlawrev-2376	252	28	,	,	PUNCT
inlawrev-2376	252	29	exclusive	exclusive	ADJ
inlawrev-2376	252	30	of	of	ADP
inlawrev-2376	252	31	home	home	NOUN
inlawrev-2376	252	32	,	,	PUNCT
inlawrev-2376	252	33	automobile	automobile	NOUN
inlawrev-2376	252	34	and	and	CCONJ
inlawrev-2376	252	35	home	home	NOUN
inlawrev-2376	252	36	furnishings	furnishing	NOUN
inlawrev-2376	252	37	,	,	PUNCT
inlawrev-2376	252	38	of	of	ADP
inlawrev-2376	252	39	the	the	DET
inlawrev-2376	252	40	greater	great	ADJ
inlawrev-2376	252	41	of	of	ADP
inlawrev-2376	252	42	either	either	CCONJ
inlawrev-2376	252	43	$	$	SYM
inlawrev-2376	252	44	50,000	50,000	NUM
inlawrev-2376	252	45	or	or	CCONJ
inlawrev-2376	252	46	an	an	DET
inlawrev-2376	252	47	amount	amount	NOUN
inlawrev-2376	252	48	at	at	ADP
inlawrev-2376	252	49	least	least	ADJ
inlawrev-2376	252	50	equal	equal	ADJ
inlawrev-2376	252	51	to	to	ADP
inlawrev-2376	252	52	5	5	NUM
inlawrev-2376	252	53	%	%	NOUN
inlawrev-2376	252	54	of	of	ADP
inlawrev-2376	252	55	the	the	DET
inlawrev-2376	252	56	gross	gross	ADJ
inlawrev-2376	252	57	amount	amount	NOUN
inlawrev-2376	252	58	of	of	ADP
inlawrev-2376	252	59	all	all	DET
inlawrev-2376	252	60	offerings	offering	NOUN
inlawrev-2376	252	61	sold	sell	VERB
inlawrev-2376	252	62	within	within	ADP
inlawrev-2376	252	63	the	the	DET
inlawrev-2376	252	64	prior	prior	ADJ
inlawrev-2376	252	65	12	12	NUM
inlawrev-2376	252	66	months	month	NOUN
inlawrev-2376	252	67	plus	plus	CCONJ
inlawrev-2376	252	68	5	5	NUM
inlawrev-2376	252	69	%	%	NOUN
inlawrev-2376	252	70	of	of	ADP
inlawrev-2376	252	71	the	the	DET
inlawrev-2376	252	72	gross	gross	ADJ
inlawrev-2376	252	73	amount	amount	NOUN
inlawrev-2376	252	74	of	of	ADP
inlawrev-2376	252	75	the	the	DET
inlawrev-2376	252	76	current	current	ADJ
inlawrev-2376	252	77	offering	offering	NOUN
inlawrev-2376	252	78	,	,	PUNCT
inlawrev-2376	252	79	to	to	ADP
inlawrev-2376	252	80	an	an	DET
inlawrev-2376	252	81	aggregate	aggregate	ADJ
inlawrev-2376	252	82	maximum	maximum	ADJ
inlawrev-2376	252	83	net	net	ADJ
inlawrev-2376	252	84	worth	worth	NOUN
inlawrev-2376	252	85	of	of	ADP
inlawrev-2376	252	86	the	the	DET
inlawrev-2376	252	87	general	general	ADJ
inlawrev-2376	252	88	partners	partner	NOUN
inlawrev-2376	252	89	of	of	ADP
inlawrev-2376	252	90	one	one	NUM
inlawrev-2376	252	91	million	million	NUM
inlawrev-2376	252	92	dollars	dollar	NOUN
inlawrev-2376	252	93	.	.	PUNCT
inlawrev-2376	253	1	in	in	ADP
inlawrev-2376	253	2	determining	determine	VERB
inlawrev-2376	253	3	net	net	ADJ
inlawrev-2376	253	4	worth	worth	NOUN
inlawrev-2376	253	5	for	for	ADP
inlawrev-2376	253	6	this	this	DET
inlawrev-2376	253	7	purpose	purpose	NOUN
inlawrev-2376	253	8	,	,	PUNCT
inlawrev-2376	253	9	evaluation	evaluation	NOUN
inlawrev-2376	253	10	will	will	AUX
inlawrev-2376	253	11	be	be	AUX
inlawrev-2376	253	12	made	make	VERB
inlawrev-2376	253	13	of	of	ADP
inlawrev-2376	253	14	contingent	contingent	ADJ
inlawrev-2376	253	15	liabilities	liability	NOUN
inlawrev-2376	253	16	to	to	PART
inlawrev-2376	253	17	determine	determine	VERB
inlawrev-2376	253	18	the	the	DET
inlawrev-2376	253	19	appropriateness	appropriateness	NOUN
inlawrev-2376	253	20	of	of	ADP
inlawrev-2376	253	21	their	their	PRON
inlawrev-2376	253	22	inclusion	inclusion	NOUN
inlawrev-2376	253	23	in	in	ADP
inlawrev-2376	253	24	the	the	DET
inlawrev-2376	253	25	computation	computation	NOUN
inlawrev-2376	253	26	of	of	ADP
inlawrev-2376	253	27	net	net	ADJ
inlawrev-2376	253	28	worth.	worth.	PROPN
inlawrev-2376	253	29	®	®	NOUN
inlawrev-2376	253	30	^	^	PUNCT
inlawrev-2376	253	31	this	this	DET
inlawrev-2376	253	32	regulation	regulation	NOUN
inlawrev-2376	253	33	provides	provide	VERB
inlawrev-2376	253	34	a	a	DET
inlawrev-2376	253	35	standard	standard	NOUN
inlawrev-2376	253	36	for	for	ADP
inlawrev-2376	253	37	measuring	measure	VERB
inlawrev-2376	253	38	the	the	DET
inlawrev-2376	253	39	substantiality	substantiality	NOUN
inlawrev-2376	253	40	of	of	ADP
inlawrev-2376	253	41	an	an	DET
inlawrev-2376	253	42	individual	individual	ADJ
inlawrev-2376	253	43	general	general	ADJ
inlawrev-2376	253	44	partner	partner	NOUN
inlawrev-2376	253	45	's	's	PART
inlawrev-2376	253	46	assets	asset	NOUN
inlawrev-2376	253	47	.	.	PUNCT
inlawrev-2376	254	1	the	the	DET
inlawrev-2376	254	2	substantiality	substantiality	NOUN
inlawrev-2376	254	3	of	of	ADP
inlawrev-2376	254	4	assets	asset	NOUN
inlawrev-2376	254	5	is	be	AUX
inlawrev-2376	254	6	undeniably	undeniably	ADV
inlawrev-2376	254	7	determined	determine	VERB
inlawrev-2376	254	8	by	by	ADP
inlawrev-2376	254	9	reference	reference	NOUN
inlawrev-2376	254	10	to	to	ADP
inlawrev-2376	254	11	the	the	DET
inlawrev-2376	254	12	total	total	ADJ
inlawrev-2376	254	13	contributions	contribution	NOUN
inlawrev-2376	254	14	made	make	VERB
inlawrev-2376	254	15	to	to	ADP
inlawrev-2376	254	16	the	the	DET
inlawrev-2376	254	17	limited	limited	ADJ
inlawrev-2376	254	18	partnership	partnership	NOUN
inlawrev-2376	254	19	.	.	PUNCT
inlawrev-2376	255	1	the	the	DET
inlawrev-2376	255	2	question	question	NOUN
inlawrev-2376	255	3	remains	remain	VERB
inlawrev-2376	255	4	about	about	ADP
inlawrev-2376	255	5	what	what	PRON
inlawrev-2376	255	6	specific	specific	ADJ
inlawrev-2376	255	7	items	item	NOUN
inlawrev-2376	255	8	should	should	AUX
inlawrev-2376	255	9	be	be	AUX
inlawrev-2376	255	10	included	include	VERB
inlawrev-2376	255	11	in	in	ADP
inlawrev-2376	255	12	the	the	DET
inlawrev-2376	255	13	total	total	ADJ
inlawrev-2376	255	14	contributions	contribution	NOUN
inlawrev-2376	255	15	tally	tally	NOUN
inlawrev-2376	255	16	.	.	PUNCT
inlawrev-2376	256	1	actual	actual	ADJ
inlawrev-2376	256	2	cash	cash	NOUN
inlawrev-2376	256	3	payments	payment	NOUN
inlawrev-2376	256	4	made	make	VERB
inlawrev-2376	256	5	by	by	ADP
inlawrev-2376	256	6	the	the	DET
inlawrev-2376	256	7	limited	limited	ADJ
inlawrev-2376	256	8	partners	partner	NOUN
inlawrev-2376	256	9	rather	rather	ADV
inlawrev-2376	256	10	than	than	ADP
inlawrev-2376	256	11	total	total	ADJ
inlawrev-2376	256	12	committed	committed	ADJ
inlawrev-2376	256	13	capital	capital	NOUN
inlawrev-2376	256	14	should	should	AUX
inlawrev-2376	256	15	be	be	AUX
inlawrev-2376	256	16	in•"t'reas	in•"t'rea	NOUN
inlawrev-2376	256	17	.	.	PUNCT
inlawrev-2376	257	1	reg	reg	NOUN
inlawrev-2376	257	2	.	.	PUNCT
inlawrev-2376	258	1	§	§	PROPN
inlawrev-2376	258	2	301.7701	301.7701	NUM
inlawrev-2376	258	3	-	-	SYM
inlawrev-2376	258	4	2(d)(l	2(d)(l	NOUN
inlawrev-2376	258	5	)	)	PUNCT
inlawrev-2376	258	6	(	(	PUNCT
inlawrev-2376	258	7	1965	1965	NUM
inlawrev-2376	258	8	)	)	PUNCT
inlawrev-2376	258	9	(	(	PUNCT
inlawrev-2376	258	10	emphasis	emphasis	NOUN
inlawrev-2376	258	11	added	add	VERB
inlawrev-2376	258	12	)	)	PUNCT
inlawrev-2376	258	13	.	.	PUNCT
inlawrev-2376	259	1	"	"	PUNCT
inlawrev-2376	259	2	/d	/d	PUNCT
inlawrev-2376	259	3	.	.	PUNCT
inlawrev-2376	260	1	§	§	PROPN
inlawrev-2376	260	2	301.7701	301.7701	NUM
inlawrev-2376	260	3	-	-	SYM
inlawrev-2376	260	4	2(d)(2	2(d)(2	NUM
inlawrev-2376	260	5	)	)	PUNCT
inlawrev-2376	260	6	.	.	PUNCT
inlawrev-2376	261	1	"	"	PUNCT
inlawrev-2376	261	2	'	'	PUNCT
inlawrev-2376	261	3	see	see	VERB
inlawrev-2376	261	4	i	i	PROPN
inlawrev-2376	261	5	d.	d.	PROPN
inlawrev-2376	261	6	§	§	PROPN
inlawrev-2376	261	7	301	301	NUM
inlawrev-2376	261	8	-	-	PUNCT
inlawrev-2376	261	9	7701	7701	NUM
inlawrev-2376	261	10	-	-	PUNCT
inlawrev-2376	261	11	l(c	l(c	NOUN
inlawrev-2376	261	12	)	)	PUNCT
inlawrev-2376	261	13	.	.	PUNCT
inlawrev-2376	262	1	''	''	PUNCT
inlawrev-2376	263	1	i	i	PRON
inlawrev-2376	263	2	d.	d.	PROPN
inlawrev-2376	263	3	§	§	PROPN
inlawrev-2376	263	4	301.7701	301.7701	NUM
inlawrev-2376	263	5	-	-	SYM
inlawrev-2376	263	6	2(d)(l	2(d)(l	NUM
inlawrev-2376	263	7	)	)	PUNCT
inlawrev-2376	263	8	.	.	PUNCT
inlawrev-2376	263	9	'	'	PUNCT
inlawrev-2376	264	1	"	"	PUNCT
inlawrev-2376	264	2	[	[	X
inlawrev-2376	264	3	1976	1976	NUM
inlawrev-2376	264	4	]	]	SYM
inlawrev-2376	264	5	1	1	NUM
inlawrev-2376	264	6	blue	blue	ADJ
inlawrev-2376	264	7	sky	sky	NOUN
inlawrev-2376	264	8	l.	l.	PROPN
inlawrev-2376	264	9	rep	rep	PROPN
inlawrev-2376	264	10	.	.	PROPN
inlawrev-2376	264	11	(	(	PUNCT
inlawrev-2376	264	12	cch	cch	PROPN
inlawrev-2376	264	13	)	)	PUNCT
inlawrev-2376	264	14	\	\	PROPN
inlawrev-2376	264	15	4821	4821	NUM
inlawrev-2376	264	16	,	,	PUNCT
inlawrev-2376	264	17	at	at	ADP
inlawrev-2376	264	18	635	635	NUM
inlawrev-2376	264	19	.	.	PUNCT
inlawrev-2376	265	1	j	j	PROPN
inlawrev-2376	265	2	1980	1980	NUM
inlawrev-2376	265	3	]	]	PUNCT
inlawrev-2376	265	4	limited	limit	VERB
inlawrev-2376	265	5	partnerships	partnership	NOUN
inlawrev-2376	265	6	517	517	NUM
inlawrev-2376	265	7	eluded	elude	VERB
inlawrev-2376	265	8	,	,	PUNCT
inlawrev-2376	265	9	at	at	ADP
inlawrev-2376	265	10	least	least	ADJ
inlawrev-2376	265	11	when	when	SCONJ
inlawrev-2376	265	12	the	the	DET
inlawrev-2376	265	13	balance	balance	NOUN
inlawrev-2376	265	14	of	of	ADP
inlawrev-2376	265	15	the	the	DET
inlawrev-2376	265	16	capital	capital	NOUN
inlawrev-2376	265	17	commitment	commitment	NOUN
inlawrev-2376	265	18	is	be	AUX
inlawrev-2376	265	19	evidenced	evidence	VERB
inlawrev-2376	265	20	only	only	ADV
inlawrev-2376	265	21	by	by	ADP
inlawrev-2376	265	22	a	a	DET
inlawrev-2376	265	23	subscription	subscription	NOUN
inlawrev-2376	265	24	agreement.^^	agreement.^^	NOUN
inlawrev-2376	265	25	if	if	SCONJ
inlawrev-2376	265	26	the	the	DET
inlawrev-2376	265	27	balance	balance	NOUN
inlawrev-2376	265	28	of	of	ADP
inlawrev-2376	265	29	the	the	DET
inlawrev-2376	265	30	commitment	commitment	NOUN
inlawrev-2376	265	31	is	be	AUX
inlawrev-2376	265	32	evidenced	evidence	VERB
inlawrev-2376	265	33	by	by	ADP
inlawrev-2376	265	34	a	a	DET
inlawrev-2376	265	35	negotiable	negotiable	ADJ
inlawrev-2376	265	36	promissory	promissory	NOUN
inlawrev-2376	265	37	note	note	NOUN
inlawrev-2376	265	38	,	,	PUNCT
inlawrev-2376	265	39	the	the	DET
inlawrev-2376	265	40	amount	amount	NOUN
inlawrev-2376	265	41	of	of	ADP
inlawrev-2376	265	42	the	the	DET
inlawrev-2376	265	43	capital	capital	NOUN
inlawrev-2376	265	44	contribution	contribution	NOUN
inlawrev-2376	265	45	should	should	AUX
inlawrev-2376	265	46	include	include	VERB
inlawrev-2376	265	47	the	the	DET
inlawrev-2376	265	48	fair	fair	ADJ
inlawrev-2376	265	49	market	market	NOUN
inlawrev-2376	265	50	value	value	NOUN
inlawrev-2376	265	51	of	of	ADP
inlawrev-2376	265	52	such	such	ADJ
inlawrev-2376	265	53	notes.^^	notes.^^	NUM
inlawrev-2376	265	54	in	in	ADP
inlawrev-2376	265	55	addition	addition	NOUN
inlawrev-2376	265	56	,	,	PUNCT
inlawrev-2376	265	57	if	if	SCONJ
inlawrev-2376	265	58	other	other	ADJ
inlawrev-2376	265	59	noncash	noncash	NOUN
inlawrev-2376	265	60	property	property	NOUN
inlawrev-2376	265	61	is	be	AUX
inlawrev-2376	265	62	contributed	contribute	VERB
inlawrev-2376	265	63	,	,	PUNCT
inlawrev-2376	265	64	the	the	DET
inlawrev-2376	265	65	contributions	contribution	NOUN
inlawrev-2376	265	66	should	should	AUX
inlawrev-2376	265	67	include	include	VERB
inlawrev-2376	265	68	the	the	DET
inlawrev-2376	265	69	current	current	ADJ
inlawrev-2376	265	70	market	market	NOUN
inlawrev-2376	265	71	value	value	NOUN
inlawrev-2376	265	72	of	of	ADP
inlawrev-2376	265	73	such	such	ADJ
inlawrev-2376	265	74	assets.^^	assets.^^	ADP
inlawrev-2376	265	75	certain	certain	ADJ
inlawrev-2376	265	76	loan	loan	NOUN
inlawrev-2376	265	77	transactions	transaction	NOUN
inlawrev-2376	265	78	also	also	ADV
inlawrev-2376	265	79	raise	raise	VERB
inlawrev-2376	265	80	problems	problem	NOUN
inlawrev-2376	265	81	when	when	SCONJ
inlawrev-2376	265	82	determining	determine	VERB
inlawrev-2376	265	83	the	the	DET
inlawrev-2376	265	84	total	total	ADJ
inlawrev-2376	265	85	contributions	contribution	NOUN
inlawrev-2376	265	86	made	make	VERB
inlawrev-2376	265	87	to	to	ADP
inlawrev-2376	265	88	the	the	DET
inlawrev-2376	265	89	limited	limited	ADJ
inlawrev-2376	265	90	partnership	partnership	NOUN
inlawrev-2376	265	91	.	.	PUNCT
inlawrev-2376	266	1	it	it	PRON
inlawrev-2376	266	2	was	be	AUX
inlawrev-2376	266	3	determined	determine	VERB
inlawrev-2376	266	4	in	in	ADP
inlawrev-2376	266	5	a	a	DET
inlawrev-2376	266	6	recent	recent	ADJ
inlawrev-2376	266	7	revenue	revenue	NOUN
inlawrev-2376	266	8	ruling	ruling	NOUN
inlawrev-2376	266	9	that	that	SCONJ
inlawrev-2376	266	10	a	a	DET
inlawrev-2376	266	11	nonrecourse	nonrecourse	NOUN
inlawrev-2376	266	12	loan^^	loan^^	NOUN
inlawrev-2376	266	13	'	'	NOUN
inlawrev-2376	266	14	*	*	PUNCT
inlawrev-2376	266	15	from	from	ADP
inlawrev-2376	266	16	the	the	DET
inlawrev-2376	266	17	general	general	ADJ
inlawrev-2376	266	18	partner	partner	NOUN
inlawrev-2376	266	19	[	[	X
inlawrev-2376	266	20	corporate	corporate	ADJ
inlawrev-2376	266	21	or	or	CCONJ
inlawrev-2376	266	22	otherwise	otherwise	ADV
inlawrev-2376	266	23	]	]	PUNCT
inlawrev-2376	266	24	to	to	ADP
inlawrev-2376	266	25	a	a	DET
inlawrev-2376	266	26	limited	limited	ADJ
inlawrev-2376	266	27	partner	partner	NOUN
inlawrev-2376	266	28	or	or	CCONJ
inlawrev-2376	266	29	to	to	ADP
inlawrev-2376	266	30	the	the	DET
inlawrev-2376	266	31	partnership	partnership	NOUN
inlawrev-2376	266	32	is	be	AUX
inlawrev-2376	266	33	a	a	DET
inlawrev-2376	266	34	contribution	contribution	NOUN
inlawrev-2376	266	35	to	to	ADP
inlawrev-2376	266	36	the	the	DET
inlawrev-2376	266	37	capital	capital	NOUN
inlawrev-2376	266	38	of	of	ADP
inlawrev-2376	266	39	the	the	DET
inlawrev-2376	266	40	partnership	partnership	NOUN
inlawrev-2376	266	41	by	by	ADP
inlawrev-2376	266	42	the	the	DET
inlawrev-2376	266	43	general	general	ADJ
inlawrev-2376	266	44	partner	partner	NOUN
inlawrev-2376	266	45	rather	rather	ADV
inlawrev-2376	266	46	than	than	ADP
inlawrev-2376	266	47	a	a	DET
inlawrev-2376	266	48	loan	loan	NOUN
inlawrev-2376	266	49	.	.	PUNCT
inlawrev-2376	267	1	"^	"^	NOUN
inlawrev-2376	267	2	®	®	NOUN
inlawrev-2376	267	3	such	such	ADJ
inlawrev-2376	267	4	loans	loan	NOUN
inlawrev-2376	267	5	naturally	naturally	ADV
inlawrev-2376	267	6	increase	increase	VERB
inlawrev-2376	267	7	the	the	DET
inlawrev-2376	267	8	total	total	ADJ
inlawrev-2376	267	9	contributions	contribution	NOUN
inlawrev-2376	267	10	to	to	ADP
inlawrev-2376	267	11	the	the	DET
inlawrev-2376	267	12	limited	limited	ADJ
inlawrev-2376	267	13	partnership	partnership	NOUN
inlawrev-2376	267	14	and	and	CCONJ
inlawrev-2376	267	15	thereby	thereby	ADV
inlawrev-2376	267	16	require	require	VERB
inlawrev-2376	267	17	a	a	DET
inlawrev-2376	267	18	higher	high	ADJ
inlawrev-2376	267	19	net	net	ADJ
inlawrev-2376	267	20	worth	worth	NOUN
inlawrev-2376	267	21	for	for	ADP
inlawrev-2376	267	22	the	the	DET
inlawrev-2376	267	23	general	general	ADJ
inlawrev-2376	267	24	partner	partner	NOUN
inlawrev-2376	267	25	to	to	PART
inlawrev-2376	267	26	qualify	qualify	VERB
inlawrev-2376	267	27	under	under	ADP
inlawrev-2376	267	28	the	the	DET
inlawrev-2376	267	29	substantial	substantial	ADJ
inlawrev-2376	267	30	asset	asset	NOUN
inlawrev-2376	267	31	test	test	NOUN
inlawrev-2376	267	32	.	.	PUNCT
inlawrev-2376	268	1	nonrecourse	nonrecourse	PROPN
inlawrev-2376	268	2	third	third	PROPN
inlawrev-2376	268	3	party	party	PROPN
inlawrev-2376	268	4	loans	loan	NOUN
inlawrev-2376	268	5	have	have	VERB
inlawrev-2376	268	6	a	a	DET
inlawrev-2376	268	7	vastly	vastly	ADV
inlawrev-2376	268	8	different	different	ADJ
inlawrev-2376	268	9	impact	impact	NOUN
inlawrev-2376	268	10	.	.	PUNCT
inlawrev-2376	269	1	originally	originally	ADV
inlawrev-2376	269	2	,	,	PUNCT
inlawrev-2376	269	3	nonrecourse	nonrecourse	PROPN
inlawrev-2376	269	4	third	third	PROPN
inlawrev-2376	269	5	party	party	NOUN
inlawrev-2376	269	6	loans	loan	NOUN
inlawrev-2376	269	7	to	to	ADP
inlawrev-2376	269	8	the	the	DET
inlawrev-2376	269	9	limited	limited	ADJ
inlawrev-2376	269	10	partnership	partnership	NOUN
inlawrev-2376	269	11	,	,	PUNCT
inlawrev-2376	269	12	which	which	PRON
inlawrev-2376	269	13	gave	give	VERB
inlawrev-2376	269	14	the	the	DET
inlawrev-2376	269	15	creditor	creditor	NOUN
inlawrev-2376	269	16	the	the	DET
inlawrev-2376	269	17	option	option	NOUN
inlawrev-2376	269	18	of	of	ADP
inlawrev-2376	269	19	obtaining	obtain	VERB
inlawrev-2376	269	20	an	an	DET
inlawrev-2376	269	21	equity	equity	NOUN
inlawrev-2376	269	22	interest	interest	NOUN
inlawrev-2376	269	23	in	in	ADP
inlawrev-2376	269	24	the	the	DET
inlawrev-2376	269	25	partnership	partnership	NOUN
inlawrev-2376	269	26	were	be	AUX
inlawrev-2376	269	27	treated	treat	VERB
inlawrev-2376	269	28	as	as	ADP
inlawrev-2376	269	29	capital	capital	NOUN
inlawrev-2376	269	30	"	"	PUNCT
inlawrev-2376	269	31	placed	place	VERB
inlawrev-2376	269	32	at	at	ADP
inlawrev-2376	269	33	the	the	DET
inlawrev-2376	269	34	risk	risk	NOUN
inlawrev-2376	269	35	of	of	ADP
inlawrev-2376	269	36	the	the	DET
inlawrev-2376	269	37	venture	venture	NOUN
inlawrev-2376	269	38	.	.	PUNCT
inlawrev-2376	270	1	"^^	"^^	PROPN
inlawrev-2376	270	2	currently	currently	ADV
inlawrev-2376	270	3	,	,	PUNCT
inlawrev-2376	270	4	the	the	DET
inlawrev-2376	270	5	irs	irs	PROPN
inlawrev-2376	270	6	will	will	AUX
inlawrev-2376	270	7	not	not	PART
inlawrev-2376	270	8	provide	provide	VERB
inlawrev-2376	270	9	an	an	DET
inlawrev-2376	270	10	advance	advance	NOUN
inlawrev-2376	270	11	ruling	ruling	NOUN
inlawrev-2376	270	12	that	that	SCONJ
inlawrev-2376	270	13	an	an	DET
inlawrev-2376	270	14	organization	organization	NOUN
inlawrev-2376	270	15	qualifies	qualify	VERB
inlawrev-2376	270	16	as	as	ADP
inlawrev-2376	270	17	a	a	DET
inlawrev-2376	270	18	limited	limited	ADJ
inlawrev-2376	270	19	partnership	partnership	NOUN
inlawrev-2376	270	20	for	for	ADP
inlawrev-2376	270	21	tax	tax	NOUN
inlawrev-2376	270	22	purposes	purpose	NOUN
inlawrev-2376	270	23	if	if	SCONJ
inlawrev-2376	270	24	a	a	DET
inlawrev-2376	270	25	"	"	PUNCT
inlawrev-2376	270	26	creditor	creditor	NOUN
inlawrev-2376	270	27	who	who	PRON
inlawrev-2376	270	28	makes	make	VERB
inlawrev-2376	270	29	a	a	DET
inlawrev-2376	270	30	nonrecourse	nonrecourse	NOUN
inlawrev-2376	270	31	loan	loan	NOUN
inlawrev-2376	270	32	to	to	ADP
inlawrev-2376	270	33	the	the	DET
inlawrev-2376	270	34	limited	limited	ADJ
inlawrev-2376	270	35	partnership	partnership	NOUN
inlawrev-2376	270	36	[	[	AUX
inlawrev-2376	270	37	has	have	VERB
inlawrev-2376	270	38	or	or	CCONJ
inlawrev-2376	270	39	can	can	AUX
inlawrev-2376	270	40	]	]	PART
inlawrev-2376	270	41	acquire	acquire	VERB
inlawrev-2376	270	42	,	,	PUNCT
inlawrev-2376	270	43	at	at	ADP
inlawrev-2376	270	44	any	any	DET
inlawrev-2376	270	45	time	time	NOUN
inlawrev-2376	270	46	as	as	ADP
inlawrev-2376	270	47	a	a	DET
inlawrev-2376	270	48	result	result	NOUN
inlawrev-2376	270	49	of	of	ADP
inlawrev-2376	270	50	making	make	VERB
inlawrev-2376	270	51	the	the	DET
inlawrev-2376	270	52	loan	loan	NOUN
inlawrev-2376	270	53	,	,	PUNCT
inlawrev-2376	270	54	any	any	DET
inlawrev-2376	270	55	direct	direct	ADJ
inlawrev-2376	270	56	or	or	CCONJ
inlawrev-2376	270	57	indirect	indirect	ADJ
inlawrev-2376	270	58	interest	interest	NOUN
inlawrev-2376	270	59	in	in	ADP
inlawrev-2376	270	60	the	the	DET
inlawrev-2376	270	61	profits	profit	NOUN
inlawrev-2376	270	62	,	,	PUNCT
inlawrev-2376	270	63	capital	capital	NOUN
inlawrev-2376	270	64	or	or	CCONJ
inlawrev-2376	270	65	property	property	NOUN
inlawrev-2376	270	66	of	of	ADP
inlawrev-2376	270	67	the	the	DET
inlawrev-2376	270	68	limited	limited	ADJ
inlawrev-2376	270	69	partnership	partnership	NOUN
inlawrev-2376	270	70	other	other	ADJ
inlawrev-2376	270	71	than	than	ADP
inlawrev-2376	270	72	as	as	ADP
inlawrev-2376	270	73	a	a	DET
inlawrev-2376	270	74	secured	secured	ADJ
inlawrev-2376	270	75	creditor	creditor	NOUN
inlawrev-2376	270	76	.	.	PUNCT
inlawrev-2376	271	1	"^	"^	NOUN
inlawrev-2376	271	2	®	®	NOUN
inlawrev-2376	271	3	therefore	therefore	ADV
inlawrev-2376	271	4	,	,	PUNCT
inlawrev-2376	271	5	an	an	DET
inlawrev-2376	271	6	arm	arm	NOUN
inlawrev-2376	271	7	's	's	PART
inlawrev-2376	271	8	length	length	NOUN
inlawrev-2376	271	9	nonrecourse	nonrecourse	NOUN
inlawrev-2376	271	10	loan	loan	NOUN
inlawrev-2376	271	11	made	make	VERB
inlawrev-2376	271	12	by	by	ADP
inlawrev-2376	271	13	a	a	DET
inlawrev-2376	271	14	lender	lender	NOUN
inlawrev-2376	271	15	,	,	PUNCT
inlawrev-2376	271	16	who	who	PRON
inlawrev-2376	271	17	is	be	AUX
inlawrev-2376	271	18	neither	neither	CCONJ
inlawrev-2376	271	19	a	a	DET
inlawrev-2376	271	20	partner	partner	NOUN
inlawrev-2376	271	21	nor	nor	CCONJ
inlawrev-2376	271	22	an	an	DET
inlawrev-2376	271	23	affiliate	affiliate	NOUN
inlawrev-2376	271	24	of	of	ADP
inlawrev-2376	271	25	a	a	DET
inlawrev-2376	271	26	partner	partner	NOUN
inlawrev-2376	271	27	and	and	CCONJ
inlawrev-2376	271	28	who	who	PRON
inlawrev-2376	271	29	does	do	AUX
inlawrev-2376	271	30	not	not	PART
inlawrev-2376	271	31	obtain	obtain	VERB
inlawrev-2376	271	32	an	an	DET
inlawrev-2376	271	33	equity	equity	NOUN
inlawrev-2376	271	34	interest	interest	NOUN
inlawrev-2376	271	35	or	or	CCONJ
inlawrev-2376	271	36	a	a	DET
inlawrev-2376	271	37	right	right	NOUN
inlawrev-2376	271	38	to	to	ADP
inlawrev-2376	271	39	such	such	DET
inlawrev-2376	271	40	an	an	DET
inlawrev-2376	271	41	interest	interest	NOUN
inlawrev-2376	271	42	in	in	ADP
inlawrev-2376	271	43	the	the	DET
inlawrev-2376	271	44	partnership	partnership	NOUN
inlawrev-2376	271	45	,	,	PUNCT
inlawrev-2376	271	46	should	should	AUX
inlawrev-2376	271	47	have	have	VERB
inlawrev-2376	271	48	no	no	DET
inlawrev-2376	271	49	effect	effect	NOUN
inlawrev-2376	271	50	on	on	ADP
inlawrev-2376	271	51	the	the	DET
inlawrev-2376	271	52	total	total	ADJ
inlawrev-2376	271	53	contributions	contribution	NOUN
inlawrev-2376	271	54	to	to	ADP
inlawrev-2376	271	55	the	the	DET
inlawrev-2376	271	56	limited	limited	ADJ
inlawrev-2376	271	57	partnership	partnership	NOUN
inlawrev-2376	271	58	.	.	PUNCT
inlawrev-2376	272	1	thus	thus	ADV
inlawrev-2376	272	2	,	,	PUNCT
inlawrev-2376	272	3	the	the	DET
inlawrev-2376	272	4	nonrecourse	nonrecourse	NOUN
inlawrev-2376	272	5	loan	loan	NOUN
inlawrev-2376	272	6	will	will	AUX
inlawrev-2376	272	7	not	not	PART
inlawrev-2376	272	8	increase	increase	VERB
inlawrev-2376	272	9	the	the	DET
inlawrev-2376	272	10	general	general	ADJ
inlawrev-2376	272	11	partner	partner	NOUN
inlawrev-2376	272	12	's	's	PART
inlawrev-2376	272	13	net	net	ADJ
inlawrev-2376	272	14	worth	worth	NOUN
inlawrev-2376	272	15	.	.	PUNCT
inlawrev-2376	273	1	the	the	DET
inlawrev-2376	273	2	treatment	treatment	NOUN
inlawrev-2376	273	3	of	of	ADP
inlawrev-2376	273	4	nonrecourse	nonrecourse	NOUN
inlawrev-2376	273	5	loans	loan	NOUN
inlawrev-2376	273	6	is	be	AUX
inlawrev-2376	273	7	important	important	ADJ
inlawrev-2376	273	8	not	not	PART
inlawrev-2376	273	9	only	only	ADV
inlawrev-2376	273	10	for	for	ADP
inlawrev-2376	273	11	determining	determine	VERB
inlawrev-2376	273	12	what	what	PRON
inlawrev-2376	273	13	total	total	ADJ
inlawrev-2376	273	14	contributions	contribution	NOUN
inlawrev-2376	273	15	have	have	AUX
inlawrev-2376	273	16	been	be	AUX
inlawrev-2376	273	17	made	make	VERB
inlawrev-2376	273	18	to	to	ADP
inlawrev-2376	273	19	the	the	DET
inlawrev-2376	273	20	partnership	partnership	NOUN
inlawrev-2376	273	21	but	but	CCONJ
inlawrev-2376	273	22	also	also	ADV
inlawrev-2376	273	23	for	for	ADP
inlawrev-2376	273	24	comparing	compare	VERB
inlawrev-2376	273	25	the	the	DET
inlawrev-2376	273	26	general	general	ADJ
inlawrev-2376	273	27	partner	partner	NOUN
inlawrev-2376	273	28	's	's	PART
inlawrev-2376	273	29	net	net	ADJ
inlawrev-2376	273	30	worth	worth	NOUN
inlawrev-2376	273	31	to	to	ADP
inlawrev-2376	273	32	»	»	PUNCT
inlawrev-2376	273	33	^ax	^ax	PROPN
inlawrev-2376	273	34	mngm't	mngm't	NOUN
inlawrev-2376	273	35	portfolio	portfolio	NOUN
inlawrev-2376	273	36	(	(	PUNCT
inlawrev-2376	273	37	bna	bna	PROPN
inlawrev-2376	273	38	)	)	PUNCT
inlawrev-2376	273	39	,	,	PUNCT
inlawrev-2376	273	40	no	no	INTJ
inlawrev-2376	273	41	.	.	NOUN
inlawrev-2376	273	42	161	161	NUM
inlawrev-2376	273	43	-	-	SYM
inlawrev-2376	273	44	2	2	NUM
inlawrev-2376	273	45	,	,	PUNCT
inlawrev-2376	273	46	at	at	ADP
inlawrev-2376	273	47	a-31	a-31	NOUN
inlawrev-2376	273	48	(	(	PUNCT
inlawrev-2376	273	49	1975	1975	NUM
inlawrev-2376	273	50	)	)	PUNCT
inlawrev-2376	273	51	.	.	PUNCT
inlawrev-2376	274	1	"	"	PUNCT
inlawrev-2376	274	2	see	see	VERB
inlawrev-2376	274	3	i	i	PRON
inlawrev-2376	274	4	d.	d.	PROPN
inlawrev-2376	274	5	'	'	PUNCT
inlawrev-2376	274	6	"	"	PUNCT
inlawrev-2376	274	7	a	a	DET
inlawrev-2376	274	8	nonrecourse	nonrecourse	NOUN
inlawrev-2376	274	9	loan	loan	NOUN
inlawrev-2376	274	10	is	be	AUX
inlawrev-2376	274	11	a	a	DET
inlawrev-2376	274	12	type	type	NOUN
inlawrev-2376	274	13	of	of	ADP
inlawrev-2376	274	14	security	security	NOUN
inlawrev-2376	274	15	loan	loan	NOUN
inlawrev-2376	274	16	which	which	PRON
inlawrev-2376	274	17	bars	bar	VERB
inlawrev-2376	274	18	the	the	DET
inlawrev-2376	274	19	lender	lender	NOUN
inlawrev-2376	274	20	from	from	ADP
inlawrev-2376	274	21	action	action	NOUN
inlawrev-2376	274	22	against	against	ADP
inlawrev-2376	274	23	the	the	DET
inlawrev-2376	274	24	borrower	borrower	NOUN
inlawrev-2376	274	25	if	if	SCONJ
inlawrev-2376	274	26	the	the	DET
inlawrev-2376	274	27	security	security	NOUN
inlawrev-2376	274	28	value	value	NOUN
inlawrev-2376	274	29	falls	fall	VERB
inlawrev-2376	274	30	below	below	ADP
inlawrev-2376	274	31	the	the	DET
inlawrev-2376	274	32	amount	amount	NOUN
inlawrev-2376	274	33	required	require	VERB
inlawrev-2376	274	34	to	to	PART
inlawrev-2376	274	35	repay	repay	VERB
inlawrev-2376	274	36	the	the	DET
inlawrev-2376	274	37	loan	loan	NOUN
inlawrev-2376	274	38	.	.	PUNCT
inlawrev-2376	275	1	••rev	••rev	PROPN
inlawrev-2376	275	2	.	.	PUNCT
inlawrev-2376	276	1	rul	rul	PROPN
inlawrev-2376	276	2	.	.	PUNCT
inlawrev-2376	277	1	72	72	NUM
inlawrev-2376	277	2	-	-	SYM
inlawrev-2376	277	3	135	135	NUM
inlawrev-2376	277	4	,	,	PUNCT
inlawrev-2376	277	5	1972	1972	NUM
inlawrev-2376	277	6	-	-	SYM
inlawrev-2376	277	7	1	1	NUM
inlawrev-2376	277	8	c.b	c.b	PROPN
inlawrev-2376	277	9	.	.	PROPN
inlawrev-2376	277	10	200	200	NUM
inlawrev-2376	277	11	.	.	PUNCT
inlawrev-2376	278	1	"	"	PUNCT
inlawrev-2376	278	2	rev	rev	PROPN
inlawrev-2376	278	3	.	.	PROPN
inlawrev-2376	278	4	rul	rul	NOUN
inlawrev-2376	278	5	.	.	PUNCT
inlawrev-2376	279	1	72	72	NUM
inlawrev-2376	279	2	-	-	SYM
inlawrev-2376	279	3	350	350	NUM
inlawrev-2376	279	4	,	,	PUNCT
inlawrev-2376	279	5	1972	1972	NUM
inlawrev-2376	279	6	-	-	SYM
inlawrev-2376	279	7	2	2	NUM
inlawrev-2376	279	8	c.b	c.b	PROPN
inlawrev-2376	279	9	.	.	PROPN
inlawrev-2376	279	10	395	395	NUM
inlawrev-2376	279	11	.	.	PUNCT
inlawrev-2376	280	1	"	"	PUNCT
inlawrev-2376	280	2	rev	rev	PROPN
inlawrev-2376	280	3	.	.	PROPN
inlawrev-2376	280	4	proc	proc	PROPN
inlawrev-2376	280	5	.	.	PUNCT
inlawrev-2376	281	1	74	74	NUM
inlawrev-2376	281	2	-	-	SYM
inlawrev-2376	281	3	17	17	NUM
inlawrev-2376	281	4	,	,	PUNCT
inlawrev-2376	281	5	1874	1874	NUM
inlawrev-2376	281	6	-	-	SYM
inlawrev-2376	281	7	1	1	NUM
inlawrev-2376	281	8	c.b	c.b	PROPN
inlawrev-2376	281	9	.	.	PROPN
inlawrev-2376	281	10	439	439	NUM
inlawrev-2376	281	11	.	.	PUNCT
inlawrev-2376	281	12	518	518	NUM
inlawrev-2376	281	13	indiana	indiana	PROPN
inlawrev-2376	281	14	law	law	PROPN
inlawrev-2376	281	15	review	review	NOUN
inlawrev-2376	281	16	[	[	X
inlawrev-2376	281	17	vol	vol	NOUN
inlawrev-2376	281	18	.	.	PUNCT
inlawrev-2376	281	19	13:503	13:503	NUM
inlawrev-2376	281	20	the	the	DET
inlawrev-2376	281	21	potential	potential	ADJ
inlawrev-2376	281	22	liabilities	liability	NOUN
inlawrev-2376	281	23	of	of	ADP
inlawrev-2376	281	24	the	the	DET
inlawrev-2376	281	25	limited	limited	ADJ
inlawrev-2376	281	26	partnership	partnership	NOUN
inlawrev-2376	281	27	.	.	PUNCT
inlawrev-2376	282	1	naturally	naturally	ADV
inlawrev-2376	282	2	,	,	PUNCT
inlawrev-2376	282	3	the	the	DET
inlawrev-2376	282	4	substantial	substantial	ADJ
inlawrev-2376	282	5	asset	asset	NOUN
inlawrev-2376	282	6	determination	determination	NOUN
inlawrev-2376	282	7	should	should	AUX
inlawrev-2376	282	8	focus	focus	VERB
inlawrev-2376	282	9	on	on	ADP
inlawrev-2376	282	10	a	a	DET
inlawrev-2376	282	11	comparison	comparison	NOUN
inlawrev-2376	282	12	between	between	ADP
inlawrev-2376	282	13	the	the	DET
inlawrev-2376	282	14	quantum	quantum	NOUN
inlawrev-2376	282	15	of	of	ADP
inlawrev-2376	282	16	assets	asset	NOUN
inlawrev-2376	282	17	the	the	DET
inlawrev-2376	282	18	general	general	ADJ
inlawrev-2376	282	19	partner	partner	NOUN
inlawrev-2376	282	20	has	have	VERB
inlawrev-2376	282	21	to	to	PART
inlawrev-2376	282	22	satisfy	satisfy	VERB
inlawrev-2376	282	23	creditor	creditor	NOUN
inlawrev-2376	282	24	claims	claim	NOUN
inlawrev-2376	282	25	,	,	PUNCT
inlawrev-2376	282	26	exclusive	exclusive	ADJ
inlawrev-2376	282	27	of	of	ADP
inlawrev-2376	282	28	his	his	PRON
inlawrev-2376	282	29	partnership	partnership	NOUN
inlawrev-2376	282	30	investment	investment	NOUN
inlawrev-2376	282	31	,	,	PUNCT
inlawrev-2376	282	32	and	and	CCONJ
inlawrev-2376	282	33	the	the	DET
inlawrev-2376	282	34	quantum	quantum	NOUN
inlawrev-2376	282	35	of	of	ADP
inlawrev-2376	282	36	creditor	creditor	NOUN
inlawrev-2376	282	37	claims	claim	NOUN
inlawrev-2376	282	38	that	that	PRON
inlawrev-2376	282	39	could	could	AUX
inlawrev-2376	282	40	arise	arise	VERB
inlawrev-2376	282	41	to	to	PART
inlawrev-2376	282	42	charge	charge	VERB
inlawrev-2376	282	43	his	his	PRON
inlawrev-2376	282	44	assets	asset	NOUN
inlawrev-2376	282	45	.	.	PUNCT
inlawrev-2376	283	1	the	the	DET
inlawrev-2376	283	2	irs	irs	PROPN
inlawrev-2376	283	3	unofficially	unofficially	ADV
inlawrev-2376	283	4	has	have	AUX
inlawrev-2376	283	5	maintained	maintain	VERB
inlawrev-2376	283	6	that	that	SCONJ
inlawrev-2376	283	7	the	the	DET
inlawrev-2376	283	8	general	general	ADJ
inlawrev-2376	283	9	partner	partner	NOUN
inlawrev-2376	283	10	's	's	PART
inlawrev-2376	283	11	net	net	ADJ
inlawrev-2376	283	12	worth	worth	NOUN
inlawrev-2376	283	13	should	should	AUX
inlawrev-2376	283	14	be	be	AUX
inlawrev-2376	283	15	measured	measure	VERB
inlawrev-2376	283	16	against	against	ADP
inlawrev-2376	283	17	total	total	ADJ
inlawrev-2376	283	18	liabilities	liability	NOUN
inlawrev-2376	283	19	of	of	ADP
inlawrev-2376	283	20	the	the	DET
inlawrev-2376	283	21	partnership	partnership	NOUN
inlawrev-2376	283	22	,	,	PUNCT
inlawrev-2376	283	23	including	include	VERB
inlawrev-2376	283	24	nonrecourse	nonrecourse	ADJ
inlawrev-2376	283	25	loans.^	loans.^	NOUN
inlawrev-2376	283	26	*	*	PUNCT
inlawrev-2376	283	27	in	in	ADP
inlawrev-2376	283	28	fact	fact	NOUN
inlawrev-2376	283	29	,	,	PUNCT
inlawrev-2376	283	30	the	the	DET
inlawrev-2376	283	31	irs	irs	PROPN
inlawrev-2376	283	32	would	would	AUX
inlawrev-2376	283	33	argue	argue	VERB
inlawrev-2376	283	34	that	that	SCONJ
inlawrev-2376	283	35	an	an	DET
inlawrev-2376	283	36	individual	individual	ADJ
inlawrev-2376	283	37	general	general	ADJ
inlawrev-2376	283	38	partner	partner	NOUN
inlawrev-2376	283	39	whose	whose	DET
inlawrev-2376	283	40	current	current	ADJ
inlawrev-2376	283	41	and	and	CCONJ
inlawrev-2376	283	42	future	future	ADJ
inlawrev-2376	283	43	earning	earning	NOUN
inlawrev-2376	283	44	capacity	capacity	NOUN
inlawrev-2376	283	45	is	be	AUX
inlawrev-2376	283	46	insufficient	insufficient	ADJ
inlawrev-2376	283	47	to	to	PART
inlawrev-2376	283	48	cover	cover	VERB
inlawrev-2376	283	49	the	the	DET
inlawrev-2376	283	50	monthly	monthly	ADJ
inlawrev-2376	283	51	payments	payment	NOUN
inlawrev-2376	283	52	on	on	ADP
inlawrev-2376	283	53	nonrecourse	nonrecourse	NOUN
inlawrev-2376	283	54	loans	loan	NOUN
inlawrev-2376	283	55	does	do	AUX
inlawrev-2376	283	56	not	not	PART
inlawrev-2376	283	57	have	have	VERB
inlawrev-2376	283	58	substantial	substantial	ADJ
inlawrev-2376	283	59	assets.^	assets.^	NOUN
inlawrev-2376	283	60	"	"	PUNCT
inlawrev-2376	283	61	"	"	PUNCT
inlawrev-2376	283	62	the	the	DET
inlawrev-2376	283	63	irs	irs	PROPN
inlawrev-2376	283	64	apparently	apparently	ADV
inlawrev-2376	283	65	treats	treat	VERB
inlawrev-2376	283	66	proof	proof	NOUN
inlawrev-2376	283	67	that	that	SCONJ
inlawrev-2376	283	68	a	a	DET
inlawrev-2376	283	69	substantial	substantial	ADJ
inlawrev-2376	283	70	portion	portion	NOUN
inlawrev-2376	283	71	of	of	ADP
inlawrev-2376	283	72	the	the	DET
inlawrev-2376	283	73	outstanding	outstanding	ADJ
inlawrev-2376	283	74	obligations	obligation	NOUN
inlawrev-2376	283	75	are	be	AUX
inlawrev-2376	283	76	nonrecourse	nonrecourse	ADJ
inlawrev-2376	283	77	as	as	ADP
inlawrev-2376	283	78	further	further	ADJ
inlawrev-2376	283	79	evidence	evidence	NOUN
inlawrev-2376	283	80	that	that	SCONJ
inlawrev-2376	283	81	the	the	DET
inlawrev-2376	283	82	organization	organization	NOUN
inlawrev-2376	283	83	has	have	AUX
inlawrev-2376	283	84	limited	limit	VERB
inlawrev-2376	283	85	liability.^"^	liability.^"^	PROPN
inlawrev-2376	284	1	the	the	DET
inlawrev-2376	284	2	irs	irs	PROPN
inlawrev-2376	284	3	position	position	NOUN
inlawrev-2376	284	4	,	,	PUNCT
inlawrev-2376	284	5	however	however	ADV
inlawrev-2376	284	6	,	,	PUNCT
inlawrev-2376	284	7	does	do	AUX
inlawrev-2376	284	8	not	not	PART
inlawrev-2376	284	9	have	have	VERB
inlawrev-2376	284	10	any	any	DET
inlawrev-2376	284	11	explicit	explicit	ADJ
inlawrev-2376	284	12	support	support	NOUN
inlawrev-2376	284	13	in	in	ADP
inlawrev-2376	284	14	the	the	DET
inlawrev-2376	284	15	irc	irc	NOUN
inlawrev-2376	284	16	or	or	CCONJ
inlawrev-2376	284	17	the	the	DET
inlawrev-2376	284	18	treasury	treasury	PROPN
inlawrev-2376	284	19	regulations.^"^	regulations.^"^	PUNCT
inlawrev-2376	284	20	nonrecourse	nonrecourse	NOUN
inlawrev-2376	284	21	loans	loan	NOUN
inlawrev-2376	284	22	by	by	ADP
inlawrev-2376	284	23	definition	definition	NOUN
inlawrev-2376	284	24	do	do	AUX
inlawrev-2376	284	25	not	not	PART
inlawrev-2376	284	26	permit	permit	VERB
inlawrev-2376	284	27	recourse	recourse	NOUN
inlawrev-2376	284	28	against	against	ADP
inlawrev-2376	284	29	the	the	DET
inlawrev-2376	284	30	general	general	ADJ
inlawrev-2376	284	31	partner	partner	NOUN
inlawrev-2376	284	32	personally	personally	ADV
inlawrev-2376	284	33	and	and	CCONJ
inlawrev-2376	284	34	therefore	therefore	ADV
inlawrev-2376	284	35	should	should	AUX
inlawrev-2376	284	36	be	be	AUX
inlawrev-2376	284	37	ignored	ignore	VERB
inlawrev-2376	284	38	when	when	SCONJ
inlawrev-2376	284	39	determining	determine	VERB
inlawrev-2376	284	40	the	the	DET
inlawrev-2376	284	41	substantiality	substantiality	NOUN
inlawrev-2376	284	42	of	of	ADP
inlawrev-2376	284	43	the	the	DET
inlawrev-2376	284	44	assets	asset	NOUN
inlawrev-2376	284	45	that	that	PRON
inlawrev-2376	284	46	the	the	DET
inlawrev-2376	284	47	general	general	ADJ
inlawrev-2376	284	48	partner	partner	NOUN
inlawrev-2376	284	49	has	have	VERB
inlawrev-2376	284	50	at	at	ADP
inlawrev-2376	284	51	risk	risk	NOUN
inlawrev-2376	284	52	,	,	PUNCT
inlawrev-2376	284	53	exclusive	exclusive	ADJ
inlawrev-2376	284	54	of	of	ADP
inlawrev-2376	284	55	his	his	PRON
inlawrev-2376	284	56	partnership	partnership	NOUN
inlawrev-2376	284	57	interest	interest	NOUN
inlawrev-2376	284	58	,	,	PUNCT
inlawrev-2376	284	59	to	to	PART
inlawrev-2376	284	60	satisfy	satisfy	VERB
inlawrev-2376	284	61	a	a	DET
inlawrev-2376	284	62	creditor	creditor	NOUN
inlawrev-2376	284	63	's	's	PART
inlawrev-2376	284	64	claims	claim	NOUN
inlawrev-2376	284	65	.	.	PUNCT
inlawrev-2376	285	1	iv	iv	X
inlawrev-2376	285	2	.	.	X
inlawrev-2376	285	3	summary	summary	NOUN
inlawrev-2376	285	4	to	to	PART
inlawrev-2376	285	5	prove	prove	VERB
inlawrev-2376	285	6	that	that	SCONJ
inlawrev-2376	285	7	a	a	DET
inlawrev-2376	285	8	limited	limited	ADJ
inlawrev-2376	285	9	partnership	partnership	NOUN
inlawrev-2376	285	10	possesses	possess	VERB
inlawrev-2376	285	11	the	the	DET
inlawrev-2376	285	12	corporate	corporate	ADJ
inlawrev-2376	285	13	trait	trait	NOUN
inlawrev-2376	285	14	of	of	ADP
inlawrev-2376	285	15	limited	limited	ADJ
inlawrev-2376	285	16	liability	liability	NOUN
inlawrev-2376	285	17	,	,	PUNCT
inlawrev-2376	285	18	the	the	DET
inlawrev-2376	285	19	irs	irs	PROPN
inlawrev-2376	285	20	must	must	AUX
inlawrev-2376	285	21	show	show	VERB
inlawrev-2376	285	22	that	that	SCONJ
inlawrev-2376	285	23	the	the	DET
inlawrev-2376	285	24	general	general	ADJ
inlawrev-2376	285	25	partner	partner	NOUN
inlawrev-2376	285	26	does	do	AUX
inlawrev-2376	285	27	not	not	PART
inlawrev-2376	285	28	possess	possess	VERB
inlawrev-2376	285	29	substantial	substantial	ADJ
inlawrev-2376	285	30	assets	asset	NOUN
inlawrev-2376	285	31	and	and	CCONJ
inlawrev-2376	285	32	is	be	AUX
inlawrev-2376	285	33	a	a	DET
inlawrev-2376	285	34	dummy	dummy	NOUN
inlawrev-2376	285	35	for	for	ADP
inlawrev-2376	285	36	the	the	DET
inlawrev-2376	285	37	limited	limited	ADJ
inlawrev-2376	285	38	partners	partner	NOUN
inlawrev-2376	285	39	.	.	PUNCT
inlawrev-2376	286	1	the	the	DET
inlawrev-2376	286	2	only	only	ADJ
inlawrev-2376	286	3	federal	federal	ADJ
inlawrev-2376	286	4	guidelines	guideline	NOUN
inlawrev-2376	286	5	on	on	ADP
inlawrev-2376	286	6	the	the	DET
inlawrev-2376	286	7	substantial	substantial	ADJ
inlawrev-2376	286	8	assets	asset	NOUN
inlawrev-2376	286	9	test	test	NOUN
inlawrev-2376	286	10	are	be	AUX
inlawrev-2376	286	11	those	those	PRON
inlawrev-2376	286	12	dealing	deal	VERB
inlawrev-2376	286	13	with	with	ADP
inlawrev-2376	286	14	the	the	DET
inlawrev-2376	286	15	limited	limited	ADJ
inlawrev-2376	286	16	situation	situation	NOUN
inlawrev-2376	286	17	in	in	ADP
inlawrev-2376	286	18	which	which	PRON
inlawrev-2376	286	19	the	the	DET
inlawrev-2376	286	20	sole	sole	ADJ
inlawrev-2376	286	21	general	general	ADJ
inlawrev-2376	286	22	partner	partner	NOUN
inlawrev-2376	286	23	is	be	AUX
inlawrev-2376	286	24	a	a	DET
inlawrev-2376	286	25	corporation	corporation	NOUN
inlawrev-2376	286	26	.	.	PUNCT
inlawrev-2376	287	1	for	for	ADP
inlawrev-2376	287	2	all	all	DET
inlawrev-2376	287	3	other	other	ADJ
inlawrev-2376	287	4	general	general	ADJ
inlawrev-2376	287	5	partner	partner	NOUN
inlawrev-2376	287	6	situations	situation	NOUN
inlawrev-2376	287	7	,	,	PUNCT
inlawrev-2376	287	8	the	the	DET
inlawrev-2376	287	9	substantial	substantial	ADJ
inlawrev-2376	287	10	assets	asset	NOUN
inlawrev-2376	287	11	determination	determination	NOUN
inlawrev-2376	287	12	is	be	AUX
inlawrev-2376	287	13	undefined	undefined	ADJ
inlawrev-2376	287	14	.	.	PUNCT
inlawrev-2376	288	1	the	the	DET
inlawrev-2376	288	2	state	state	NOUN
inlawrev-2376	288	3	blue	blue	ADJ
inlawrev-2376	288	4	sky	sky	NOUN
inlawrev-2376	288	5	regulations	regulation	NOUN
inlawrev-2376	288	6	,	,	PUNCT
inlawrev-2376	288	7	however	however	ADV
inlawrev-2376	288	8	,	,	PUNCT
inlawrev-2376	288	9	should	should	AUX
inlawrev-2376	288	10	fill	fill	VERB
inlawrev-2376	288	11	this	this	DET
inlawrev-2376	288	12	gap	gap	NOUN
inlawrev-2376	288	13	for	for	ADP
inlawrev-2376	288	14	federal	federal	ADJ
inlawrev-2376	288	15	tax	tax	NOUN
inlawrev-2376	288	16	purposes	purpose	NOUN
inlawrev-2376	288	17	.	.	PUNCT
inlawrev-2376	289	1	the	the	DET
inlawrev-2376	289	2	problem	problem	NOUN
inlawrev-2376	289	3	of	of	ADP
inlawrev-2376	289	4	defining	define	VERB
inlawrev-2376	289	5	"	"	PUNCT
inlawrev-2376	289	6	dummy	dummy	ADJ
inlawrev-2376	289	7	,	,	PUNCT
inlawrev-2376	289	8	"	"	PUNCT
inlawrev-2376	289	9	however	however	ADV
inlawrev-2376	289	10	,	,	PUNCT
inlawrev-2376	289	11	is	be	AUX
inlawrev-2376	289	12	not	not	PART
inlawrev-2376	289	13	as	as	ADV
inlawrev-2376	289	14	easily	easily	ADV
inlawrev-2376	289	15	resolved	resolve	VERB
inlawrev-2376	289	16	.	.	PUNCT
inlawrev-2376	290	1	if	if	SCONJ
inlawrev-2376	290	2	a	a	DET
inlawrev-2376	290	3	"	"	PUNCT
inlawrev-2376	290	4	dummy	dummy	NOUN
inlawrev-2376	290	5	"	"	PUNCT
inlawrev-2376	290	6	is	be	AUX
inlawrev-2376	290	7	defined	define	VERB
inlawrev-2376	290	8	as	as	ADP
inlawrev-2376	290	9	a	a	DET
inlawrev-2376	290	10	general	general	ADJ
inlawrev-2376	290	11	partner	partner	NOUN
inlawrev-2376	290	12	that	that	PRON
inlawrev-2376	290	13	is	be	AUX
inlawrev-2376	290	14	controlled	control	VERB
inlawrev-2376	290	15	by	by	ADP
inlawrev-2376	290	16	the	the	DET
inlawrev-2376	290	17	limited	limited	ADJ
inlawrev-2376	290	18	partners	partner	NOUN
inlawrev-2376	290	19	to	to	ADP
inlawrev-2376	290	20	the	the	DET
inlawrev-2376	290	21	extent	extent	NOUN
inlawrev-2376	290	22	that	that	SCONJ
inlawrev-2376	290	23	the	the	DET
inlawrev-2376	290	24	limited	limited	ADJ
inlawrev-2376	290	25	part•»5aop	part•»5aop	NOUN
inlawrev-2376	290	26	talk	talk	NOUN
inlawrev-2376	290	27	,	,	PUNCT
inlawrev-2376	290	28	41	41	NUM
inlawrev-2376	290	29	j.	j.	PROPN
inlawrev-2376	290	30	tax	tax	PROPN
inlawrev-2376	290	31	382	382	NUM
inlawrev-2376	290	32	,	,	PUNCT
inlawrev-2376	290	33	382	382	NUM
inlawrev-2376	290	34	(	(	PUNCT
inlawrev-2376	290	35	1974	1974	NUM
inlawrev-2376	290	36	)	)	PUNCT
inlawrev-2376	290	37	.	.	PUNCT
inlawrev-2376	291	1	'	'	PUNCT
inlawrev-2376	291	2	"	"	PUNCT
inlawrev-2376	291	3	^reas	^reas	NUM
inlawrev-2376	291	4	.	.	PUNCT
inlawrev-2376	292	1	reg	reg	NOUN
inlawrev-2376	292	2	.	.	PUNCT
inlawrev-2376	293	1	§	§	PROPN
inlawrev-2376	293	2	301.7701	301.7701	NUM
inlawrev-2376	293	3	-	-	SYM
inlawrev-2376	293	4	2(d)(2	2(d)(2	NUM
inlawrev-2376	293	5	)	)	PUNCT
inlawrev-2376	293	6	(	(	PUNCT
inlawrev-2376	293	7	1965	1965	NUM
inlawrev-2376	293	8	)	)	PUNCT
inlawrev-2376	293	9	arguably	arguably	ADV
inlawrev-2376	293	10	supports	support	VERB
inlawrev-2376	293	11	the	the	DET
inlawrev-2376	293	12	irs	irs	PROPN
inlawrev-2376	293	13	position	position	NOUN
inlawrev-2376	293	14	.	.	PUNCT
inlawrev-2376	294	1	the	the	DET
inlawrev-2376	294	2	regulation	regulation	NOUN
inlawrev-2376	294	3	provides	provide	VERB
inlawrev-2376	294	4	in	in	ADP
inlawrev-2376	294	5	pertinent	pertinent	ADJ
inlawrev-2376	294	6	part	part	NOUN
inlawrev-2376	294	7	:	:	PUNCT
inlawrev-2376	294	8	furthermore	furthermore	ADV
inlawrev-2376	294	9	,	,	PUNCT
inlawrev-2376	294	10	if	if	SCONJ
inlawrev-2376	294	11	the	the	DET
inlawrev-2376	294	12	organization	organization	NOUN
inlawrev-2376	294	13	is	be	AUX
inlawrev-2376	294	14	engaged	engage	VERB
inlawrev-2376	294	15	in	in	ADP
inlawrev-2376	294	16	financial	financial	ADJ
inlawrev-2376	294	17	transactions	transaction	NOUN
inlawrev-2376	294	18	which	which	PRON
inlawrev-2376	294	19	involve	involve	VERB
inlawrev-2376	294	20	large	large	ADJ
inlawrev-2376	294	21	sums	sum	NOUN
inlawrev-2376	294	22	of	of	ADP
inlawrev-2376	294	23	money	money	NOUN
inlawrev-2376	294	24	,	,	PUNCT
inlawrev-2376	294	25	and	and	CCONJ
inlawrev-2376	294	26	if	if	SCONJ
inlawrev-2376	294	27	the	the	DET
inlawrev-2376	294	28	general	general	ADJ
inlawrev-2376	294	29	partners	partner	NOUN
inlawrev-2376	294	30	have	have	VERB
inlawrev-2376	294	31	substantial	substantial	ADJ
inlawrev-2376	294	32	assets	asset	NOUN
inlawrev-2376	294	33	(	(	PUNCT
inlawrev-2376	294	34	other	other	ADJ
inlawrev-2376	294	35	than	than	ADP
inlawrev-2376	294	36	their	their	PRON
inlawrev-2376	294	37	interests	interest	NOUN
inlawrev-2376	294	38	in	in	ADP
inlawrev-2376	294	39	the	the	DET
inlawrev-2376	294	40	partnership	partnership	NOUN
inlawrev-2376	294	41	)	)	PUNCT
inlawrev-2376	294	42	,	,	PUNCT
inlawrev-2376	294	43	there	there	PRON
inlawrev-2376	294	44	exists	exist	VERB
inlawrev-2376	294	45	personal	personal	ADJ
inlawrev-2376	294	46	liability	liability	NOUN
inlawrev-2376	294	47	although	although	SCONJ
inlawrev-2376	294	48	the	the	DET
inlawrev-2376	294	49	assets	asset	NOUN
inlawrev-2376	294	50	of	of	ADP
inlawrev-2376	294	51	such	such	ADJ
inlawrev-2376	294	52	general	general	ADJ
inlawrev-2376	294	53	partners	partner	NOUN
inlawrev-2376	294	54	would	would	AUX
inlawrev-2376	294	55	be	be	AUX
inlawrev-2376	294	56	insufficient	insufficient	ADJ
inlawrev-2376	294	57	to	to	PART
inlawrev-2376	294	58	satisfy	satisfy	VERB
inlawrev-2376	294	59	any	any	DET
inlawrev-2376	294	60	substantial	substantial	ADJ
inlawrev-2376	294	61	portion	portion	NOUN
inlawrev-2376	294	62	of	of	ADP
inlawrev-2376	294	63	the	the	DET
inlawrev-2376	294	64	obligations	obligation	NOUN
inlawrev-2376	294	65	of	of	ADP
inlawrev-2376	294	66	the	the	DET
inlawrev-2376	294	67	organization	organization	NOUN
inlawrev-2376	294	68	.	.	PUNCT
inlawrev-2376	295	1	i	i	PRON
inlawrev-2376	295	2	d.	d.	PROPN
inlawrev-2376	295	3	(	(	PUNCT
inlawrev-2376	295	4	emphasis	emphasis	NOUN
inlawrev-2376	295	5	added	add	VERB
inlawrev-2376	295	6	)	)	PUNCT
inlawrev-2376	295	7	.	.	PUNCT
inlawrev-2376	296	1	1980	1980	NUM
inlawrev-2376	296	2	]	]	PUNCT
inlawrev-2376	296	3	limited	limit	VERB
inlawrev-2376	296	4	partnerships	partnership	NOUN
inlawrev-2376	296	5	519	519	NUM
inlawrev-2376	296	6	ners	ner	NOUN
inlawrev-2376	296	7	have	have	VERB
inlawrev-2376	296	8	personal	personal	ADJ
inlawrev-2376	296	9	liability	liability	NOUN
inlawrev-2376	296	10	under	under	ADP
inlawrev-2376	296	11	section	section	NOUN
inlawrev-2376	296	12	7	7	NUM
inlawrev-2376	296	13	of	of	ADP
inlawrev-2376	296	14	the	the	DET
inlawrev-2376	296	15	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	296	16	.	.	PROPN
inlawrev-2376	296	17	,	,	PUNCT
inlawrev-2376	296	18	then	then	ADV
inlawrev-2376	296	19	the	the	DET
inlawrev-2376	296	20	regulation	regulation	NOUN
inlawrev-2376	296	21	is	be	AUX
inlawrev-2376	296	22	circular	circular	ADJ
inlawrev-2376	296	23	and	and	CCONJ
inlawrev-2376	296	24	meaningless	meaningless	ADJ
inlawrev-2376	296	25	.	.	PUNCT
inlawrev-2376	297	1	unfortunately	unfortunately	ADV
inlawrev-2376	297	2	,	,	PUNCT
inlawrev-2376	297	3	a	a	DET
inlawrev-2376	297	4	number	number	NOUN
inlawrev-2376	297	5	of	of	ADP
inlawrev-2376	297	6	judicial	judicial	ADJ
inlawrev-2376	297	7	decisions	decision	NOUN
inlawrev-2376	297	8	support	support	VERB
inlawrev-2376	297	9	that	that	DET
inlawrev-2376	297	10	definition	definition	NOUN
inlawrev-2376	297	11	.	.	PUNCT
inlawrev-2376	298	1	a	a	DET
inlawrev-2376	298	2	more	more	ADV
inlawrev-2376	298	3	rational	rational	ADJ
inlawrev-2376	298	4	interpretation	interpretation	NOUN
inlawrev-2376	298	5	can	can	AUX
inlawrev-2376	298	6	be	be	AUX
inlawrev-2376	298	7	offered	offer	VERB
inlawrev-2376	298	8	for	for	ADP
inlawrev-2376	298	9	the	the	DET
inlawrev-2376	298	10	"	"	PUNCT
inlawrev-2376	298	11	dummy	dummy	ADJ
inlawrev-2376	298	12	"	"	PUNCT
inlawrev-2376	298	13	term	term	NOUN
inlawrev-2376	298	14	.	.	PUNCT
inlawrev-2376	299	1	most	most	ADJ
inlawrev-2376	299	2	jurisdictions	jurisdiction	NOUN
inlawrev-2376	299	3	agree	agree	VERB
inlawrev-2376	299	4	that	that	SCONJ
inlawrev-2376	299	5	section	section	NOUN
inlawrev-2376	299	6	7	7	NUM
inlawrev-2376	299	7	requires	require	VERB
inlawrev-2376	299	8	as	as	ADP
inlawrev-2376	299	9	a	a	DET
inlawrev-2376	299	10	minimum	minimum	NOUN
inlawrev-2376	299	11	that	that	PRON
inlawrev-2376	299	12	the	the	DET
inlawrev-2376	299	13	limited	limited	ADJ
inlawrev-2376	299	14	partners	partner	NOUN
inlawrev-2376	299	15	take	take	VERB
inlawrev-2376	299	16	some	some	DET
inlawrev-2376	299	17	active	active	ADJ
inlawrev-2376	299	18	participation	participation	NOUN
inlawrev-2376	299	19	in	in	ADP
inlawrev-2376	299	20	the	the	DET
inlawrev-2376	299	21	partnership	partnership	NOUN
inlawrev-2376	299	22	to	to	PART
inlawrev-2376	299	23	expose	expose	VERB
inlawrev-2376	299	24	them	they	PRON
inlawrev-2376	299	25	to	to	ADP
inlawrev-2376	299	26	personal	personal	ADJ
inlawrev-2376	299	27	liability	liability	NOUN
inlawrev-2376	299	28	.	.	PUNCT
inlawrev-2376	300	1	larson	larson	PROPN
inlawrev-2376	300	2	provided	provide	VERB
inlawrev-2376	300	3	three	three	NUM
inlawrev-2376	300	4	possible	possible	ADJ
inlawrev-2376	300	5	definitions	definition	NOUN
inlawrev-2376	300	6	for	for	ADP
inlawrev-2376	300	7	the	the	DET
inlawrev-2376	300	8	"	"	PUNCT
inlawrev-2376	300	9	dummy	dummy	ADJ
inlawrev-2376	300	10	"	"	PUNCT
inlawrev-2376	300	11	term	term	NOUN
inlawrev-2376	300	12	.	.	PUNCT
inlawrev-2376	301	1	two	two	NUM
inlawrev-2376	301	2	of	of	ADP
inlawrev-2376	301	3	the	the	DET
inlawrev-2376	301	4	three	three	NUM
inlawrev-2376	301	5	definitions	definition	NOUN
inlawrev-2376	301	6	indicate	indicate	VERB
inlawrev-2376	301	7	that	that	SCONJ
inlawrev-2376	301	8	a	a	DET
inlawrev-2376	301	9	dummy	dummy	NOUN
inlawrev-2376	301	10	should	should	AUX
inlawrev-2376	301	11	be	be	AUX
inlawrev-2376	301	12	a	a	DET
inlawrev-2376	301	13	general	general	ADJ
inlawrev-2376	301	14	partner	partner	NOUN
inlawrev-2376	301	15	that	that	PRON
inlawrev-2376	301	16	the	the	DET
inlawrev-2376	301	17	limited	limited	ADJ
inlawrev-2376	301	18	partners	partner	NOUN
inlawrev-2376	301	19	have	have	VERB
inlawrev-2376	301	20	the	the	DET
inlawrev-2376	301	21	power	power	NOUN
inlawrev-2376	301	22	to	to	PART
inlawrev-2376	301	23	control	control	VERB
inlawrev-2376	301	24	.	.	PUNCT
inlawrev-2376	302	1	the	the	DET
inlawrev-2376	302	2	power	power	NOUN
inlawrev-2376	302	3	to	to	PART
inlawrev-2376	302	4	control	control	VERB
inlawrev-2376	302	5	a	a	DET
inlawrev-2376	302	6	general	general	ADJ
inlawrev-2376	302	7	partner	partner	NOUN
inlawrev-2376	302	8	and	and	CCONJ
inlawrev-2376	302	9	active	active	ADJ
inlawrev-2376	302	10	participation	participation	NOUN
inlawrev-2376	302	11	under	under	ADP
inlawrev-2376	302	12	section	section	NOUN
inlawrev-2376	302	13	7	7	NUM
inlawrev-2376	302	14	are	be	AUX
inlawrev-2376	302	15	clearly	clearly	ADV
inlawrev-2376	302	16	different	different	ADJ
inlawrev-2376	302	17	standards	standard	NOUN
inlawrev-2376	302	18	for	for	ADP
inlawrev-2376	302	19	measuring	measure	VERB
inlawrev-2376	302	20	the	the	DET
inlawrev-2376	302	21	limited	limited	ADJ
inlawrev-2376	302	22	partners	partner	NOUN
inlawrev-2376	302	23	'	'	PART
inlawrev-2376	302	24	involvement	involvement	NOUN
inlawrev-2376	302	25	in	in	ADP
inlawrev-2376	302	26	the	the	DET
inlawrev-2376	302	27	partnership	partnership	NOUN
inlawrev-2376	302	28	.	.	PUNCT
inlawrev-2376	303	1	if	if	SCONJ
inlawrev-2376	303	2	the	the	DET
inlawrev-2376	303	3	limited	limited	ADJ
inlawrev-2376	303	4	partner	partner	NOUN
inlawrev-2376	303	5	has	have	VERB
inlawrev-2376	303	6	the	the	DET
inlawrev-2376	303	7	power	power	NOUN
inlawrev-2376	303	8	to	to	PART
inlawrev-2376	303	9	control	control	VERB
inlawrev-2376	303	10	,	,	PUNCT
inlawrev-2376	303	11	then	then	ADV
inlawrev-2376	303	12	the	the	DET
inlawrev-2376	303	13	general	general	ADJ
inlawrev-2376	303	14	partner	partner	NOUN
inlawrev-2376	303	15	is	be	AUX
inlawrev-2376	303	16	a	a	DET
inlawrev-2376	303	17	dummy	dummy	NOUN
inlawrev-2376	303	18	.	.	PUNCT
inlawrev-2376	304	1	logically	logically	ADV
inlawrev-2376	304	2	,	,	PUNCT
inlawrev-2376	304	3	if	if	SCONJ
inlawrev-2376	304	4	the	the	DET
inlawrev-2376	304	5	limited	limited	ADJ
inlawrev-2376	304	6	partners	partner	NOUN
inlawrev-2376	304	7	only	only	ADV
inlawrev-2376	304	8	possess	possess	VERB
inlawrev-2376	304	9	the	the	DET
inlawrev-2376	304	10	power	power	NOUN
inlawrev-2376	304	11	to	to	PART
inlawrev-2376	304	12	control	control	VERB
inlawrev-2376	304	13	and	and	CCONJ
inlawrev-2376	304	14	do	do	AUX
inlawrev-2376	304	15	not	not	PART
inlawrev-2376	304	16	actively	actively	ADV
inlawrev-2376	304	17	participate	participate	VERB
inlawrev-2376	304	18	in	in	ADP
inlawrev-2376	304	19	the	the	DET
inlawrev-2376	304	20	partnership	partnership	NOUN
inlawrev-2376	304	21	,	,	PUNCT
inlawrev-2376	304	22	the	the	DET
inlawrev-2376	304	23	limited	limited	ADJ
inlawrev-2376	304	24	partners	partner	NOUN
inlawrev-2376	304	25	are	be	AUX
inlawrev-2376	304	26	not	not	PART
inlawrev-2376	304	27	personally	personally	ADV
inlawrev-2376	304	28	liable	liable	ADJ
inlawrev-2376	304	29	under	under	ADP
inlawrev-2376	304	30	section	section	NOUN
inlawrev-2376	304	31	7	7	NUM
inlawrev-2376	304	32	of	of	ADP
inlawrev-2376	304	33	the	the	DET
inlawrev-2376	304	34	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	304	35	.	.	PUNCT
inlawrev-2376	305	1	limited	limited	ADJ
inlawrev-2376	305	2	partners	partner	NOUN
inlawrev-2376	305	3	possess	possess	VERB
inlawrev-2376	305	4	the	the	DET
inlawrev-2376	305	5	power	power	NOUN
inlawrev-2376	305	6	to	to	PART
inlawrev-2376	305	7	control	control	VERB
inlawrev-2376	305	8	the	the	DET
inlawrev-2376	305	9	general	general	ADJ
inlawrev-2376	305	10	partner	partner	NOUN
inlawrev-2376	305	11	when	when	SCONJ
inlawrev-2376	305	12	the	the	DET
inlawrev-2376	305	13	partnership	partnership	NOUN
inlawrev-2376	305	14	agreement	agreement	NOUN
inlawrev-2376	305	15	or	or	CCONJ
inlawrev-2376	305	16	certificate	certificate	NOUN
inlawrev-2376	305	17	provides	provide	VERB
inlawrev-2376	305	18	that	that	SCONJ
inlawrev-2376	305	19	the	the	DET
inlawrev-2376	305	20	limited	limited	ADJ
inlawrev-2376	305	21	partners	partner	NOUN
inlawrev-2376	305	22	have	have	VERB
inlawrev-2376	305	23	the	the	DET
inlawrev-2376	305	24	power	power	NOUN
inlawrev-2376	305	25	to	to	PART
inlawrev-2376	305	26	remove	remove	VERB
inlawrev-2376	305	27	the	the	DET
inlawrev-2376	305	28	general	general	ADJ
inlawrev-2376	305	29	partner	partner	NOUN
inlawrev-2376	305	30	,	,	PUNCT
inlawrev-2376	305	31	to	to	PART
inlawrev-2376	305	32	approve	approve	VERB
inlawrev-2376	305	33	or	or	CCONJ
inlawrev-2376	305	34	disapprove	disapprove	VERB
inlawrev-2376	305	35	the	the	DET
inlawrev-2376	305	36	sale	sale	NOUN
inlawrev-2376	305	37	of	of	ADP
inlawrev-2376	305	38	all	all	PRON
inlawrev-2376	305	39	or	or	CCONJ
inlawrev-2376	305	40	substantially	substantially	ADV
inlawrev-2376	305	41	all	all	PRON
inlawrev-2376	305	42	of	of	ADP
inlawrev-2376	305	43	the	the	DET
inlawrev-2376	305	44	assets	asset	NOUN
inlawrev-2376	305	45	of	of	ADP
inlawrev-2376	305	46	the	the	DET
inlawrev-2376	305	47	partnership	partnership	NOUN
inlawrev-2376	305	48	,	,	PUNCT
inlawrev-2376	305	49	and	and	CCONJ
inlawrev-2376	305	50	to	to	PART
inlawrev-2376	305	51	amend	amend	VERB
inlawrev-2376	305	52	the	the	DET
inlawrev-2376	305	53	partnership	partnership	NOUN
inlawrev-2376	305	54	agreement	agreement	NOUN
inlawrev-2376	305	55	or	or	CCONJ
inlawrev-2376	305	56	certificate	certificate	NOUN
inlawrev-2376	305	57	.	.	PUNCT
inlawrev-2376	306	1	some	some	DET
inlawrev-2376	306	2	control	control	NOUN
inlawrev-2376	306	3	,	,	PUNCT
inlawrev-2376	306	4	however	however	ADV
inlawrev-2376	306	5	,	,	PUNCT
inlawrev-2376	306	6	is	be	AUX
inlawrev-2376	306	7	permitted	permit	VERB
inlawrev-2376	306	8	without	without	ADP
inlawrev-2376	306	9	causing	cause	VERB
inlawrev-2376	306	10	the	the	DET
inlawrev-2376	306	11	general	general	ADJ
inlawrev-2376	306	12	partner	partner	NOUN
inlawrev-2376	306	13	to	to	PART
inlawrev-2376	306	14	be	be	AUX
inlawrev-2376	306	15	a	a	DET
inlawrev-2376	306	16	dummy	dummy	NOUN
inlawrev-2376	306	17	.	.	PUNCT
inlawrev-2376	307	1	the	the	DET
inlawrev-2376	307	2	powers	power	NOUN
inlawrev-2376	307	3	to	to	PART
inlawrev-2376	307	4	cause	cause	VERB
inlawrev-2376	307	5	dissolution	dissolution	NOUN
inlawrev-2376	307	6	and	and	CCONJ
inlawrev-2376	307	7	to	to	PART
inlawrev-2376	307	8	approve	approve	VERB
inlawrev-2376	307	9	or	or	CCONJ
inlawrev-2376	307	10	disapprove	disapprove	VERB
inlawrev-2376	307	11	the	the	DET
inlawrev-2376	307	12	admission	admission	NOUN
inlawrev-2376	307	13	of	of	ADP
inlawrev-2376	307	14	a	a	DET
inlawrev-2376	307	15	new	new	ADJ
inlawrev-2376	307	16	general	general	ADJ
inlawrev-2376	307	17	partner	partner	NOUN
inlawrev-2376	307	18	are	be	AUX
inlawrev-2376	307	19	permissible	permissible	ADJ
inlawrev-2376	307	20	.	.	PUNCT
inlawrev-2376	308	1	any	any	DET
inlawrev-2376	308	2	powers	power	NOUN
inlawrev-2376	308	3	granted	grant	VERB
inlawrev-2376	308	4	in	in	ADP
inlawrev-2376	308	5	the	the	DET
inlawrev-2376	308	6	partnership	partnership	NOUN
inlawrev-2376	308	7	agreement	agreement	NOUN
inlawrev-2376	308	8	or	or	CCONJ
inlawrev-2376	308	9	certificate	certificate	NOUN
inlawrev-2376	308	10	beyond	beyond	ADP
inlawrev-2376	308	11	the	the	DET
inlawrev-2376	308	12	two	two	NUM
inlawrev-2376	308	13	approved	approve	VERB
inlawrev-2376	308	14	powers	power	NOUN
inlawrev-2376	308	15	may	may	AUX
inlawrev-2376	308	16	cause	cause	VERB
inlawrev-2376	308	17	the	the	DET
inlawrev-2376	308	18	general	general	ADJ
inlawrev-2376	308	19	partner	partner	NOUN
inlawrev-2376	308	20	to	to	PART
inlawrev-2376	308	21	be	be	AUX
inlawrev-2376	308	22	deemed	deem	VERB
inlawrev-2376	308	23	a	a	DET
inlawrev-2376	308	24	dummy	dummy	NOUN
inlawrev-2376	308	25	because	because	SCONJ
inlawrev-2376	308	26	the	the	DET
inlawrev-2376	308	27	limited	limited	ADJ
inlawrev-2376	308	28	partners	partner	NOUN
inlawrev-2376	308	29	possess	possess	VERB
inlawrev-2376	308	30	the	the	DET
inlawrev-2376	308	31	power	power	NOUN
inlawrev-2376	308	32	to	to	PART
inlawrev-2376	308	33	control	control	VERB
inlawrev-2376	308	34	.	.	PUNCT
inlawrev-2376	309	1	the	the	DET
inlawrev-2376	309	2	1976	1976	NUM
inlawrev-2376	309	3	revised	revise	VERB
inlawrev-2376	309	4	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	309	5	.	.	PROPN
inlawrev-2376	309	6	requires	require	VERB
inlawrev-2376	309	7	that	that	SCONJ
inlawrev-2376	309	8	the	the	DET
inlawrev-2376	309	9	limited	limited	ADJ
inlawrev-2376	309	10	partners	partner	NOUN
inlawrev-2376	309	11	possess	possess	VERB
inlawrev-2376	309	12	the	the	DET
inlawrev-2376	309	13	power	power	NOUN
inlawrev-2376	309	14	to	to	PART
inlawrev-2376	309	15	control	control	VERB
inlawrev-2376	309	16	the	the	DET
inlawrev-2376	309	17	general	general	ADJ
inlawrev-2376	309	18	partner	partner	NOUN
inlawrev-2376	309	19	.	.	PUNCT
inlawrev-2376	310	1	the	the	DET
inlawrev-2376	310	2	blue	blue	ADJ
inlawrev-2376	310	3	sky	sky	NOUN
inlawrev-2376	310	4	regulations	regulation	NOUN
inlawrev-2376	310	5	also	also	ADV
inlawrev-2376	310	6	require	require	VERB
inlawrev-2376	310	7	that	that	SCONJ
inlawrev-2376	310	8	the	the	DET
inlawrev-2376	310	9	limited	limited	ADJ
inlawrev-2376	310	10	partners	partner	NOUN
inlawrev-2376	310	11	possess	possess	VERB
inlawrev-2376	310	12	the	the	DET
inlawrev-2376	310	13	power	power	NOUN
inlawrev-2376	310	14	to	to	PART
inlawrev-2376	310	15	control	control	VERB
inlawrev-2376	310	16	,	,	PUNCT
inlawrev-2376	310	17	provided	provide	VERB
inlawrev-2376	310	18	such	such	ADJ
inlawrev-2376	310	19	powers	power	NOUN
inlawrev-2376	310	20	are	be	AUX
inlawrev-2376	310	21	permitted	permit	VERB
inlawrev-2376	310	22	as	as	ADP
inlawrev-2376	310	23	a	a	DET
inlawrev-2376	310	24	matter	matter	NOUN
inlawrev-2376	310	25	of	of	ADP
inlawrev-2376	310	26	state	state	NOUN
inlawrev-2376	310	27	law	law	NOUN
inlawrev-2376	310	28	.	.	PUNCT
inlawrev-2376	311	1	these	these	DET
inlawrev-2376	311	2	guidelines	guideline	NOUN
inlawrev-2376	311	3	unfortunately	unfortunately	ADV
inlawrev-2376	311	4	fail	fail	VERB
inlawrev-2376	311	5	to	to	PART
inlawrev-2376	311	6	consider	consider	VERB
inlawrev-2376	311	7	their	their	PRON
inlawrev-2376	311	8	impact	impact	NOUN
inlawrev-2376	311	9	on	on	ADP
inlawrev-2376	311	10	the	the	DET
inlawrev-2376	311	11	dummy	dummy	ADJ
inlawrev-2376	311	12	concept	concept	NOUN
inlawrev-2376	311	13	under	under	ADP
inlawrev-2376	311	14	the	the	DET
inlawrev-2376	311	15	tax	tax	NOUN
inlawrev-2376	311	16	regulations	regulation	NOUN
inlawrev-2376	311	17	.	.	PUNCT
inlawrev-2376	312	1	the	the	DET
inlawrev-2376	312	2	best	good	ADJ
inlawrev-2376	312	3	advice	advice	NOUN
inlawrev-2376	312	4	is	be	AUX
inlawrev-2376	312	5	to	to	PART
inlawrev-2376	312	6	remain	remain	VERB
inlawrev-2376	312	7	within	within	ADP
inlawrev-2376	312	8	the	the	DET
inlawrev-2376	312	9	safe	safe	ADJ
inlawrev-2376	312	10	harbor	harbor	NOUN
inlawrev-2376	312	11	of	of	ADP
inlawrev-2376	312	12	the	the	DET
inlawrev-2376	312	13	sanctioned	sanction	VERB
inlawrev-2376	312	14	powers	power	NOUN
inlawrev-2376	312	15	of	of	ADP
inlawrev-2376	312	16	the	the	DET
inlawrev-2376	312	17	current	current	ADJ
inlawrev-2376	312	18	u.l.p.a	u.l.p.a	PROPN
inlawrev-2376	312	19	.	.	PUNCT
inlawrev-2376	313	1	when	when	SCONJ
inlawrev-2376	313	2	determining	determine	VERB
inlawrev-2376	313	3	the	the	DET
inlawrev-2376	313	4	amount	amount	NOUN
inlawrev-2376	313	5	of	of	ADP
inlawrev-2376	313	6	control	control	NOUN
inlawrev-2376	313	7	that	that	PRON
inlawrev-2376	313	8	limited	limited	ADJ
inlawrev-2376	313	9	partners	partner	NOUN
inlawrev-2376	313	10	should	should	AUX
inlawrev-2376	313	11	possess	possess	VERB
inlawrev-2376	313	12	over	over	ADP
inlawrev-2376	313	13	general	general	ADJ
inlawrev-2376	313	14	partners	partner	NOUN
inlawrev-2376	313	15	.	.	PUNCT