id	sid	tid	token	lemma	pos
inlawrev-2554	1	1	indiana	indiana	PROPN
inlawrev-2554	1	2	law	law	PROPN
inlawrev-2554	1	3	review	review	PROPN
inlawrev-2554	1	4	indiana	indiana	PROPN
inlawrev-2554	1	5	laiiv	laiiv	PROPN
inlawrev-2554	1	6	revieiv	revieiv	NOUN
inlawrev-2554	1	7	volume	volume	NOUN
inlawrev-2554	1	8	16	16	NUM
inlawrev-2554	1	9	1983	1983	NUM
inlawrev-2554	1	10	number	number	NOUN
inlawrev-2554	1	11	4	4	NUM
inlawrev-2554	1	12	constitutional	constitutional	ADJ
inlawrev-2554	1	13	considerations	consideration	NOUN
inlawrev-2554	1	14	of	of	ADP
inlawrev-2554	1	15	state	state	NOUN
inlawrev-2554	1	16	taxation	taxation	NOUN
inlawrev-2554	1	17	of	of	ADP
inlawrev-2554	1	18	multinational	multinational	ADJ
inlawrev-2554	1	19	corporate	corporate	ADJ
inlawrev-2554	1	20	income	income	NOUN
inlawrev-2554	1	21	:	:	PUNCT
inlawrev-2554	1	22	before	before	ADP
inlawrev-2554	1	23	and	and	CCONJ
inlawrev-2554	1	24	after	after	ADP
inlawrev-2554	1	25	container	container	NOUN
inlawrev-2554	1	26	corporation	corporation	NOUN
inlawrev-2554	1	27	ofamerica	ofamerica	PROPN
inlawrev-2554	1	28	v.	v.	CCONJ
inlawrev-2554	1	29	franchise	franchise	PROPN
inlawrev-2554	1	30	tax	tax	PROPN
inlawrev-2554	1	31	board	board	PROPN
inlawrev-2554	1	32	william	william	PROPN
inlawrev-2554	1	33	w.	w.	PROPN
inlawrev-2554	1	34	stuart	stuart	PROPN
inlawrev-2554	1	35	*	*	PROPN
inlawrev-2554	2	1	michael	michael	PROPN
inlawrev-2554	2	2	k.	k.	PROPN
inlawrev-2554	2	3	williams	williams	PROPN
inlawrev-2554	2	4	*	*	PROPN
inlawrev-2554	2	5	*	*	PROPN
inlawrev-2554	2	6	i.	i.	PROPN
inlawrev-2554	2	7	introduction	introduction	NOUN
inlawrev-2554	2	8	domestic	domestic	ADJ
inlawrev-2554	2	9	law	law	NOUN
inlawrev-2554	2	10	has	have	AUX
inlawrev-2554	2	11	been	be	AUX
inlawrev-2554	2	12	applied	apply	VERB
inlawrev-2554	2	13	to	to	ADP
inlawrev-2554	2	14	the	the	DET
inlawrev-2554	2	15	multinational	multinational	ADJ
inlawrev-2554	2	16	corporation	corporation	NOUN
inlawrev-2554	2	17	through	through	ADP
inlawrev-2554	2	18	operation	operation	NOUN
inlawrev-2554	2	19	of	of	ADP
inlawrev-2554	2	20	the	the	DET
inlawrev-2554	2	21	federal	federal	ADJ
inlawrev-2554	2	22	securities	security	NOUN
inlawrev-2554	2	23	laws	law	NOUN
inlawrev-2554	2	24	,	,	PUNCT
inlawrev-2554	2	25	the	the	DET
inlawrev-2554	2	26	federal	federal	ADJ
inlawrev-2554	2	27	antitrust	antitrust	ADJ
inlawrev-2554	2	28	laws	law	NOUN
inlawrev-2554	2	29	,	,	PUNCT
inlawrev-2554	2	30	and	and	CCONJ
inlawrev-2554	2	31	the	the	DET
inlawrev-2554	2	32	federal	federal	ADJ
inlawrev-2554	2	33	tax	tax	NOUN
inlawrev-2554	2	34	laws.^	laws.^	NOUN
inlawrev-2554	2	35	over	over	ADP
inlawrev-2554	2	36	the	the	DET
inlawrev-2554	2	37	last	last	ADJ
inlawrev-2554	2	38	two	two	NUM
inlawrev-2554	2	39	decades	decade	NOUN
inlawrev-2554	2	40	much	much	ADJ
inlawrev-2554	2	41	critical	critical	ADJ
inlawrev-2554	2	42	commentary	commentary	NOUN
inlawrev-2554	2	43	has	have	AUX
inlawrev-2554	2	44	been	be	AUX
inlawrev-2554	2	45	directed	direct	VERB
inlawrev-2554	2	46	to	to	ADP
inlawrev-2554	2	47	identifying	identify	VERB
inlawrev-2554	2	48	the	the	DET
inlawrev-2554	2	49	extent	extent	NOUN
inlawrev-2554	2	50	to	to	PART
inlawrev-2554	2	51	which	which	PRON
inlawrev-2554	2	52	the	the	DET
inlawrev-2554	2	53	national	national	ADJ
inlawrev-2554	2	54	tax	tax	NOUN
inlawrev-2554	2	55	laws	law	NOUN
inlawrev-2554	2	56	apply	apply	VERB
inlawrev-2554	2	57	to	to	ADP
inlawrev-2554	2	58	multinational	multinational	ADJ
inlawrev-2554	2	59	corporations.^	corporations.^	NOUN
inlawrev-2554	2	60	more	more	ADV
inlawrev-2554	2	61	recently	recently	ADV
inlawrev-2554	2	62	consideration	consideration	NOUN
inlawrev-2554	2	63	has	have	AUX
inlawrev-2554	2	64	been	be	AUX
inlawrev-2554	2	65	given	give	VERB
inlawrev-2554	2	66	to	to	ADP
inlawrev-2554	2	67	whether	whether	SCONJ
inlawrev-2554	2	68	state	state	NOUN
inlawrev-2554	2	69	governments	government	NOUN
inlawrev-2554	2	70	can	can	AUX
inlawrev-2554	2	71	include	include	VERB
inlawrev-2554	2	72	foreign	foreign	ADJ
inlawrev-2554	2	73	-	-	PUNCT
inlawrev-2554	2	74	source	source	NOUN
inlawrev-2554	2	75	income	income	NOUN
inlawrev-2554	2	76	in	in	ADP
inlawrev-2554	2	77	determining	determine	VERB
inlawrev-2554	2	78	taxable	taxable	ADJ
inlawrev-2554	2	79	corporate	corporate	ADJ
inlawrev-2554	2	80	income.^	income.^	NOUN
inlawrev-2554	2	81	the	the	DET
inlawrev-2554	2	82	crux	crux	NOUN
inlawrev-2554	2	83	of	of	ADP
inlawrev-2554	2	84	the	the	DET
inlawrev-2554	2	85	question	question	NOUN
inlawrev-2554	2	86	is	be	AUX
inlawrev-2554	2	87	whether	whether	SCONJ
inlawrev-2554	2	88	the	the	DET
inlawrev-2554	2	89	states	state	NOUN
inlawrev-2554	2	90	should	should	AUX
inlawrev-2554	2	91	be	be	AUX
inlawrev-2554	2	92	limited	limit	VERB
inlawrev-2554	2	93	in	in	ADP
inlawrev-2554	2	94	taxing	tax	VERB
inlawrev-2554	2	95	such	such	ADJ
inlawrev-2554	2	96	income	income	NOUN
inlawrev-2554	2	97	,	,	PUNCT
inlawrev-2554	2	98	which	which	PRON
inlawrev-2554	2	99	primarily	primarily	ADV
inlawrev-2554	2	100	consists	consist	VERB
inlawrev-2554	2	101	of	of	ADP
inlawrev-2554	2	102	dividends	dividend	NOUN
inlawrev-2554	2	103	,	,	PUNCT
inlawrev-2554	2	104	interest	interest	NOUN
inlawrev-2554	2	105	,	,	PUNCT
inlawrev-2554	2	106	and	and	CCONJ
inlawrev-2554	2	107	capital	capital	NOUN
inlawrev-2554	2	108	gains	gain	NOUN
inlawrev-2554	2	109	derived	derive	VERB
inlawrev-2554	2	110	from	from	ADP
inlawrev-2554	2	111	foreign	foreign	ADJ
inlawrev-2554	2	112	subsidiaries	subsidiary	NOUN
inlawrev-2554	2	113	and	and	CCONJ
inlawrev-2554	2	114	affiliates/	affiliates/	NUM
inlawrev-2554	2	115	professor	professor	NOUN
inlawrev-2554	2	116	of	of	ADP
inlawrev-2554	2	117	law	law	NOUN
inlawrev-2554	2	118	,	,	PUNCT
inlawrev-2554	2	119	de	de	PROPN
inlawrev-2554	2	120	paul	paul	PROPN
inlawrev-2554	2	121	university	university	PROPN
inlawrev-2554	2	122	.	.	PUNCT
inlawrev-2554	3	1	a.b	a.b	PROPN
inlawrev-2554	3	2	.	.	PROPN
inlawrev-2554	3	3	,	,	PUNCT
inlawrev-2554	3	4	stanford	stanford	PROPN
inlawrev-2554	3	5	university	university	PROPN
inlawrev-2554	3	6	,	,	PUNCT
inlawrev-2554	3	7	1965	1965	NUM
inlawrev-2554	3	8	;	;	PUNCT
inlawrev-2554	3	9	ll.b	ll.b	ADJ
inlawrev-2554	3	10	.	.	PUNCT
inlawrev-2554	3	11	,	,	PUNCT
inlawrev-2554	3	12	washington	washington	PROPN
inlawrev-2554	3	13	and	and	CCONJ
inlawrev-2554	3	14	lee	lee	PROPN
inlawrev-2554	3	15	university	university	PROPN
inlawrev-2554	3	16	,	,	PUNCT
inlawrev-2554	3	17	1969	1969	NUM
inlawrev-2554	3	18	.	.	PUNCT
inlawrev-2554	4	1	*	*	PUNCT
inlawrev-2554	4	2	*	*	PUNCT
inlawrev-2554	4	3	b.a	b.a	PROPN
inlawrev-2554	4	4	.	.	PROPN
inlawrev-2554	4	5	,	,	PUNCT
inlawrev-2554	4	6	villanova	villanova	PROPN
inlawrev-2554	4	7	university	university	PROPN
inlawrev-2554	4	8	,	,	PUNCT
inlawrev-2554	4	9	1977	1977	NUM
inlawrev-2554	4	10	;	;	PUNCT
inlawrev-2554	4	11	j.d	j.d	PROPN
inlawrev-2554	4	12	.	.	PROPN
inlawrev-2554	4	13	,	,	PUNCT
inlawrev-2554	4	14	villanova	villanova	PROPN
inlawrev-2554	4	15	university	university	PROPN
inlawrev-2554	4	16	,	,	PUNCT
inlawrev-2554	4	17	1980	1980	NUM
inlawrev-2554	4	18	;	;	PUNCT
inlawrev-2554	4	19	ll.m	ll.m	X
inlawrev-2554	4	20	.	.	PUNCT
inlawrev-2554	4	21	,	,	PUNCT
inlawrev-2554	4	22	de	de	PROPN
inlawrev-2554	4	23	paul	paul	PROPN
inlawrev-2554	4	24	university	university	PROPN
inlawrev-2554	4	25	,	,	PUNCT
inlawrev-2554	4	26	1983	1983	NUM
inlawrev-2554	4	27	.	.	PUNCT
inlawrev-2554	5	1	^see	^see	PUNCT
inlawrev-2554	6	1	generally	generally	ADV
inlawrev-2554	6	2	,	,	PUNCT
inlawrev-2554	6	3	c.	c.	PROPN
inlawrev-2554	6	4	bergsten	bergsten	NOUN
inlawrev-2554	6	5	.	.	PUNCT
inlawrev-2554	7	1	t.	t.	PROPN
inlawrev-2554	7	2	horst	horst	PROPN
inlawrev-2554	7	3	&	&	CCONJ
inlawrev-2554	7	4	t.	t.	PROPN
inlawrev-2554	7	5	moran	moran	PROPN
inlawrev-2554	7	6	,	,	PUNCT
inlawrev-2554	7	7	american	american	ADJ
inlawrev-2554	7	8	multinationals	multinational	NOUN
inlawrev-2554	7	9	and	and	CCONJ
inlawrev-2554	7	10	american	american	ADJ
inlawrev-2554	7	11	interests	interest	NOUN
inlawrev-2554	7	12	(	(	PUNCT
inlawrev-2554	7	13	1978	1978	NUM
inlawrev-2554	7	14	)	)	PUNCT
inlawrev-2554	7	15	;	;	PUNCT
inlawrev-2554	7	16	r.	r.	PROPN
inlawrev-2554	7	17	tindall	tindall	PROPN
inlawrev-2554	7	18	,	,	PUNCT
inlawrev-2554	7	19	multinational	multinational	ADJ
inlawrev-2554	7	20	enterprises	enterprise	NOUN
inlawrev-2554	7	21	:	:	PUNCT
inlawrev-2554	7	22	legal	legal	ADJ
inlawrev-2554	7	23	and	and	CCONJ
inlawrev-2554	7	24	management	management	NOUN
inlawrev-2554	7	25	structures	structure	NOUN
inlawrev-2554	7	26	and	and	CCONJ
inlawrev-2554	7	27	interrelationship	interrelationship	NOUN
inlawrev-2554	7	28	with	with	ADP
inlawrev-2554	7	29	ownership	ownership	NOUN
inlawrev-2554	7	30	,	,	PUNCT
inlawrev-2554	7	31	control	control	NOUN
inlawrev-2554	7	32	,	,	PUNCT
inlawrev-2554	7	33	antitrust	antitrust	ADJ
inlawrev-2554	7	34	,	,	PUNCT
inlawrev-2554	7	35	labor	labor	NOUN
inlawrev-2554	7	36	,	,	PUNCT
inlawrev-2554	7	37	taxation	taxation	NOUN
inlawrev-2554	7	38	and	and	CCONJ
inlawrev-2554	7	39	disclosure	disclosure	NOUN
inlawrev-2554	7	40	(	(	PUNCT
inlawrev-2554	7	41	1975	1975	NUM
inlawrev-2554	7	42	)	)	PUNCT
inlawrev-2554	7	43	.	.	PUNCT
inlawrev-2554	8	1	'	'	PUNCT
inlawrev-2554	8	2	see	see	VERB
inlawrev-2554	8	3	generally	generally	ADV
inlawrev-2554	8	4	,	,	PUNCT
inlawrev-2554	8	5	l.	l.	PROPN
inlawrev-2554	8	6	krause	krause	PROPN
inlawrev-2554	8	7	&	&	CCONJ
inlawrev-2554	8	8	k.	k.	PROPN
inlawrev-2554	8	9	dam	dam	PROPN
inlawrev-2554	8	10	,	,	PUNCT
inlawrev-2554	8	11	federal	federal	ADJ
inlawrev-2554	8	12	tax	tax	NOUN
inlawrev-2554	8	13	treatment	treatment	NOUN
inlawrev-2554	8	14	of	of	ADP
inlawrev-2554	8	15	foreign	foreign	ADJ
inlawrev-2554	8	16	income	income	NOUN
inlawrev-2554	8	17	(	(	PUNCT
inlawrev-2554	8	18	1964	1964	NUM
inlawrev-2554	8	19	)	)	PUNCT
inlawrev-2554	8	20	.	.	PUNCT
inlawrev-2554	9	1	^see	^see	PROPN
inlawrev-2554	9	2	general	general	ADJ
inlawrev-2554	9	3	accounting	accounting	PROPN
inlawrev-2554	9	4	office	office	NOUN
inlawrev-2554	9	5	,	,	PUNCT
inlawrev-2554	9	6	report	report	VERB
inlawrev-2554	9	7	to	to	ADP
inlawrev-2554	9	8	the	the	DET
inlawrev-2554	9	9	chairman	chairman	NOUN
inlawrev-2554	9	10	,	,	PUNCT
inlawrev-2554	9	11	house	house	PROPN
inlawrev-2554	9	12	committee	committee	PROPN
inlawrev-2554	9	13	on	on	ADP
inlawrev-2554	9	14	ways	way	NOUN
inlawrev-2554	9	15	and	and	CCONJ
inlawrev-2554	9	16	means	mean	VERB
inlawrev-2554	9	17	:	:	PUNCT
inlawrev-2554	9	18	key	key	ADJ
inlawrev-2554	9	19	issues	issue	NOUN
inlawrev-2554	9	20	affecting	affect	VERB
inlawrev-2554	9	21	state	state	NOUN
inlawrev-2554	9	22	taxation	taxation	NOUN
inlawrev-2554	9	23	of	of	ADP
inlawrev-2554	9	24	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	9	25	corporate	corporate	ADJ
inlawrev-2554	9	26	income	income	NOUN
inlawrev-2554	9	27	need	need	VERB
inlawrev-2554	9	28	resolving	resolve	VERB
inlawrev-2554	9	29	(	(	PUNCT
inlawrev-2554	9	30	1982	1982	NUM
inlawrev-2554	9	31	)	)	PUNCT
inlawrev-2554	9	32	(	(	PUNCT
inlawrev-2554	9	33	ga1.13	ga1.13	VERB
inlawrev-2554	9	34	ggd-82	ggd-82	NOUN
inlawrev-2554	9	35	-	-	SYM
inlawrev-2554	9	36	38	38	NUM
inlawrev-2554	9	37	)	)	PUNCT
inlawrev-2554	10	1	[	[	X
inlawrev-2554	10	2	hereinafter	hereinafter	NOUN
inlawrev-2554	10	3	cited	cite	VERB
inlawrev-2554	10	4	as	as	ADP
inlawrev-2554	10	5	g.a.o	g.a.o	PROPN
inlawrev-2554	10	6	.	.	PUNCT
inlawrev-2554	10	7	report-1982	report-1982	NOUN
inlawrev-2554	10	8	]	]	PUNCT
inlawrev-2554	10	9	.	.	PUNCT
inlawrev-2554	11	1	the	the	DET
inlawrev-2554	11	2	general	general	ADJ
inlawrev-2554	11	3	accounting	accounting	PROPN
inlawrev-2554	11	4	office	office	NOUN
inlawrev-2554	11	5	,	,	PUNCT
inlawrev-2554	11	6	in	in	ADP
inlawrev-2554	11	7	a	a	DET
inlawrev-2554	11	8	long	long	ADV
inlawrev-2554	11	9	-	-	PUNCT
inlawrev-2554	11	10	anticipated	anticipate	VERB
inlawrev-2554	11	11	report	report	NOUN
inlawrev-2554	11	12	,	,	PUNCT
inlawrev-2554	11	13	concluded	conclude	VERB
inlawrev-2554	11	14	that	that	SCONJ
inlawrev-2554	11	15	congressional	congressional	ADJ
inlawrev-2554	11	16	action	action	NOUN
inlawrev-2554	11	17	is	be	AUX
inlawrev-2554	11	18	required	require	VERB
inlawrev-2554	11	19	to	to	PART
inlawrev-2554	11	20	resolve	resolve	VERB
inlawrev-2554	11	21	controversies	controversy	NOUN
inlawrev-2554	11	22	and	and	CCONJ
inlawrev-2554	11	23	complexities	complexity	NOUN
inlawrev-2554	11	24	in	in	ADP
inlawrev-2554	11	25	the	the	DET
inlawrev-2554	11	26	state	state	NOUN
inlawrev-2554	11	27	taxation	taxation	NOUN
inlawrev-2554	11	28	of	of	ADP
inlawrev-2554	11	29	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	11	30	corporations	corporation	NOUN
inlawrev-2554	11	31	.	.	PUNCT
inlawrev-2554	12	1	for	for	ADP
inlawrev-2554	12	2	purposes	purpose	NOUN
inlawrev-2554	12	3	of	of	ADP
inlawrev-2554	12	4	this	this	DET
inlawrev-2554	12	5	article	article	NOUN
inlawrev-2554	12	6	,	,	PUNCT
inlawrev-2554	12	7	a	a	DET
inlawrev-2554	12	8	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	12	9	corporation	corporation	NOUN
inlawrev-2554	12	10	may	may	AUX
inlawrev-2554	12	11	be	be	AUX
inlawrev-2554	12	12	defined	define	VERB
inlawrev-2554	12	13	as	as	ADP
inlawrev-2554	12	14	a	a	DET
inlawrev-2554	12	15	corporation	corporation	NOUN
inlawrev-2554	12	16	or	or	CCONJ
inlawrev-2554	12	17	a	a	DET
inlawrev-2554	12	18	group	group	NOUN
inlawrev-2554	12	19	of	of	ADP
inlawrev-2554	12	20	related	related	ADJ
inlawrev-2554	12	21	corporations	corporation	NOUN
inlawrev-2554	12	22	operating	operate	VERB
inlawrev-2554	12	23	in	in	ADP
inlawrev-2554	12	24	several	several	ADJ
inlawrev-2554	12	25	states	state	NOUN
inlawrev-2554	12	26	or	or	CCONJ
inlawrev-2554	12	27	of	of	ADP
inlawrev-2554	12	28	diverse	diverse	ADJ
inlawrev-2554	12	29	nationality	nationality	NOUN
inlawrev-2554	12	30	joined	join	VERB
inlawrev-2554	12	31	together	together	ADV
inlawrev-2554	12	32	by	by	ADP
inlawrev-2554	12	33	common	common	ADJ
inlawrev-2554	12	34	ownership	ownership	NOUN
inlawrev-2554	12	35	and	and	CCONJ
inlawrev-2554	12	36	management	management	NOUN
inlawrev-2554	12	37	.	.	PUNCT
inlawrev-2554	13	1	the	the	DET
inlawrev-2554	13	2	taxation	taxation	NOUN
inlawrev-2554	13	3	of	of	ADP
inlawrev-2554	13	4	international	international	ADJ
inlawrev-2554	13	5	investments	investment	NOUN
inlawrev-2554	13	6	has	have	AUX
inlawrev-2554	13	7	become	become	VERB
inlawrev-2554	13	8	important	important	ADJ
inlawrev-2554	13	9	in	in	ADP
inlawrev-2554	13	10	recent	recent	ADJ
inlawrev-2554	13	11	years	year	NOUN
inlawrev-2554	13	12	because	because	SCONJ
inlawrev-2554	13	13	of	of	ADP
inlawrev-2554	13	14	the	the	DET
inlawrev-2554	13	15	growth	growth	NOUN
inlawrev-2554	13	16	in	in	ADP
inlawrev-2554	13	17	the	the	DET
inlawrev-2554	13	18	international	international	ADJ
inlawrev-2554	13	19	economy	economy	NOUN
inlawrev-2554	13	20	.	.	PUNCT
inlawrev-2554	14	1	tor	tor	NOUN
inlawrev-2554	14	2	purposes	purpose	NOUN
inlawrev-2554	14	3	of	of	ADP
inlawrev-2554	14	4	this	this	DET
inlawrev-2554	14	5	article	article	NOUN
inlawrev-2554	14	6	,	,	PUNCT
inlawrev-2554	14	7	a	a	DET
inlawrev-2554	14	8	foreign	foreign	ADJ
inlawrev-2554	14	9	subsidiary	subsidiary	NOUN
inlawrev-2554	14	10	or	or	CCONJ
inlawrev-2554	14	11	affiliate	affiliate	NOUN
inlawrev-2554	14	12	is	be	AUX
inlawrev-2554	14	13	a	a	DET
inlawrev-2554	14	14	non	non	ADJ
inlawrev-2554	14	15	-	-	ADJ
inlawrev-2554	14	16	united	united	ADJ
inlawrev-2554	14	17	states	states	PROPN
inlawrev-2554	14	18	corporation	corporation	NOUN
inlawrev-2554	14	19	in	in	ADP
inlawrev-2554	14	20	which	which	PRON
inlawrev-2554	14	21	a	a	DET
inlawrev-2554	14	22	corporation	corporation	NOUN
inlawrev-2554	14	23	based	base	VERB
inlawrev-2554	14	24	in	in	ADP
inlawrev-2554	14	25	the	the	DET
inlawrev-2554	14	26	united	united	PROPN
inlawrev-2554	14	27	states	states	PROPN
inlawrev-2554	14	28	has	have	VERB
inlawrev-2554	14	29	a	a	DET
inlawrev-2554	14	30	substantial	substantial	ADJ
inlawrev-2554	14	31	783	783	NUM
inlawrev-2554	14	32	784	784	NUM
inlawrev-2554	14	33	indiana	indiana	NOUN
inlawrev-2554	14	34	law	law	NOUN
inlawrev-2554	14	35	review	review	NOUN
inlawrev-2554	15	1	[	[	X
inlawrev-2554	15	2	vol	vol	NOUN
inlawrev-2554	15	3	.	.	PUNCT
inlawrev-2554	15	4	16:783	16:783	NUM
inlawrev-2554	15	5	in	in	ADP
inlawrev-2554	15	6	asarco	asarco	PROPN
inlawrev-2554	15	7	inc	inc	PROPN
inlawrev-2554	15	8	.	.	PROPN
inlawrev-2554	15	9	v.	v.	ADP
inlawrev-2554	15	10	idaho	idaho	PROPN
inlawrev-2554	15	11	state	state	NOUN
inlawrev-2554	15	12	tax	tax	NOUN
inlawrev-2554	15	13	commission^	commission^	PROPN
inlawrev-2554	15	14	and	and	CCONJ
inlawrev-2554	15	15	f.	f.	PROPN
inlawrev-2554	15	16	w.	w.	PROPN
inlawrev-2554	15	17	woolworth	woolworth	PROPN
inlawrev-2554	15	18	co.	co.	PROPN
inlawrev-2554	15	19	v.	v.	ADP
inlawrev-2554	15	20	taxation	taxation	PROPN
inlawrev-2554	15	21	&	&	CCONJ
inlawrev-2554	15	22	revenue	revenue	NOUN
inlawrev-2554	15	23	de'partmenu^	de'partmenu^	NOUN
inlawrev-2554	15	24	the	the	DET
inlawrev-2554	15	25	united	united	PROPN
inlawrev-2554	15	26	states	states	PROPN
inlawrev-2554	15	27	supreme	supreme	PROPN
inlawrev-2554	15	28	court	court	PROPN
inlawrev-2554	15	29	severely	severely	ADV
inlawrev-2554	15	30	restricted	restrict	VERB
inlawrev-2554	15	31	the	the	DET
inlawrev-2554	15	32	ability	ability	NOUN
inlawrev-2554	15	33	of	of	ADP
inlawrev-2554	15	34	the	the	DET
inlawrev-2554	15	35	states	state	NOUN
inlawrev-2554	15	36	to	to	PART
inlawrev-2554	15	37	tax	tax	VERB
inlawrev-2554	15	38	a	a	DET
inlawrev-2554	15	39	domestic	domestic	ADJ
inlawrev-2554	15	40	parent	parent	NOUN
inlawrev-2554	15	41	corporation	corporation	NOUN
inlawrev-2554	15	42	on	on	ADP
inlawrev-2554	15	43	foreign	foreign	ADJ
inlawrev-2554	15	44	-	-	PUNCT
inlawrev-2554	15	45	source	source	NOUN
inlawrev-2554	15	46	income	income	NOUN
inlawrev-2554	15	47	on	on	ADP
inlawrev-2554	15	48	the	the	DET
inlawrev-2554	15	49	grounds	ground	NOUN
inlawrev-2554	15	50	that	that	SCONJ
inlawrev-2554	15	51	due	due	ADJ
inlawrev-2554	15	52	process	process	NOUN
inlawrev-2554	15	53	considerations	consideration	NOUN
inlawrev-2554	15	54	prevented	prevent	VERB
inlawrev-2554	15	55	state	state	NOUN
inlawrev-2554	15	56	taxation	taxation	NOUN
inlawrev-2554	15	57	of	of	ADP
inlawrev-2554	15	58	subsidiaries	subsidiary	NOUN
inlawrev-2554	15	59	which	which	PRON
inlawrev-2554	15	60	did	do	AUX
inlawrev-2554	15	61	not	not	PART
inlawrev-2554	15	62	have	have	VERB
inlawrev-2554	15	63	a	a	DET
inlawrev-2554	15	64	unitary	unitary	ADJ
inlawrev-2554	15	65	business	business	NOUN
inlawrev-2554	15	66	relationship	relationship	NOUN
inlawrev-2554	15	67	with	with	ADP
inlawrev-2554	15	68	the	the	DET
inlawrev-2554	15	69	parent	parent	NOUN
inlawrev-2554	15	70	corporation	corporation	NOUN
inlawrev-2554	15	71	.	.	PUNCT
inlawrev-2554	16	1	although	although	SCONJ
inlawrev-2554	16	2	consistent	consistent	ADJ
inlawrev-2554	16	3	with	with	ADP
inlawrev-2554	16	4	the	the	DET
inlawrev-2554	16	5	reasoning	reasoning	NOUN
inlawrev-2554	16	6	of	of	ADP
inlawrev-2554	16	7	asarco	asarco	NOUN
inlawrev-2554	16	8	and	and	CCONJ
inlawrev-2554	16	9	woolworth	woolworth	NOUN
inlawrev-2554	16	10	,	,	PUNCT
inlawrev-2554	16	11	the	the	DET
inlawrev-2554	16	12	supreme	supreme	PROPN
inlawrev-2554	16	13	court	court	PROPN
inlawrev-2554	16	14	recently	recently	ADV
inlawrev-2554	16	15	endorsed	endorse	VERB
inlawrev-2554	16	16	the	the	DET
inlawrev-2554	16	17	state	state	NOUN
inlawrev-2554	16	18	taxation	taxation	NOUN
inlawrev-2554	16	19	of	of	ADP
inlawrev-2554	16	20	the	the	DET
inlawrev-2554	16	21	worldwide	worldwide	ADJ
inlawrev-2554	16	22	combined	combined	ADJ
inlawrev-2554	16	23	income	income	NOUN
inlawrev-2554	16	24	generated	generate	VERB
inlawrev-2554	16	25	by	by	ADP
inlawrev-2554	16	26	a	a	DET
inlawrev-2554	16	27	domestic	domestic	ADJ
inlawrev-2554	16	28	parent	parent	NOUN
inlawrev-2554	16	29	corporation	corporation	NOUN
inlawrev-2554	16	30	and	and	CCONJ
inlawrev-2554	16	31	its	its	PRON
inlawrev-2554	16	32	foreign	foreign	ADJ
inlawrev-2554	16	33	subsidiaries	subsidiary	NOUN
inlawrev-2554	16	34	which	which	PRON
inlawrev-2554	16	35	were	be	AUX
inlawrev-2554	16	36	found	find	VERB
inlawrev-2554	16	37	to	to	PART
inlawrev-2554	16	38	constitute	constitute	VERB
inlawrev-2554	16	39	a	a	DET
inlawrev-2554	16	40	unitary	unitary	ADJ
inlawrev-2554	16	41	business	business	NOUN
inlawrev-2554	16	42	in	in	ADP
inlawrev-2554	16	43	container	container	PROPN
inlawrev-2554	16	44	corp	corp	PROPN
inlawrev-2554	16	45	.	.	PROPN
inlawrev-2554	16	46	of	of	ADP
inlawrev-2554	16	47	america	america	PROPN
inlawrev-2554	16	48	v.	v.	ADP
inlawrev-2554	16	49	franchise	franchise	PROPN
inlawrev-2554	16	50	tax	tax	NOUN
inlawrev-2554	16	51	boardj	boardj	NOUN
inlawrev-2554	16	52	the	the	DET
inlawrev-2554	16	53	purpose	purpose	NOUN
inlawrev-2554	16	54	of	of	ADP
inlawrev-2554	16	55	this	this	DET
inlawrev-2554	16	56	article	article	NOUN
inlawrev-2554	16	57	is	be	AUX
inlawrev-2554	16	58	to	to	PART
inlawrev-2554	16	59	examine	examine	VERB
inlawrev-2554	16	60	the	the	DET
inlawrev-2554	16	61	due	due	ADJ
inlawrev-2554	16	62	process	process	NOUN
inlawrev-2554	16	63	considerations	consideration	NOUN
inlawrev-2554	16	64	with	with	ADP
inlawrev-2554	16	65	regard	regard	NOUN
inlawrev-2554	16	66	to	to	ADP
inlawrev-2554	16	67	the	the	DET
inlawrev-2554	16	68	state	state	NOUN
inlawrev-2554	16	69	taxation	taxation	NOUN
inlawrev-2554	16	70	of	of	ADP
inlawrev-2554	16	71	corporate	corporate	ADJ
inlawrev-2554	16	72	foreignsource	foreignsource	NOUN
inlawrev-2554	16	73	income	income	NOUN
inlawrev-2554	16	74	as	as	SCONJ
inlawrev-2554	16	75	developed	develop	VERB
inlawrev-2554	16	76	by	by	ADP
inlawrev-2554	16	77	the	the	DET
inlawrev-2554	16	78	supreme	supreme	PROPN
inlawrev-2554	16	79	court	court	PROPN
inlawrev-2554	16	80	,	,	PUNCT
inlawrev-2554	16	81	and	and	CCONJ
inlawrev-2554	16	82	to	to	PART
inlawrev-2554	16	83	analyze	analyze	VERB
inlawrev-2554	16	84	the	the	DET
inlawrev-2554	16	85	court	court	NOUN
inlawrev-2554	16	86	's	's	PART
inlawrev-2554	16	87	commitment	commitment	NOUN
inlawrev-2554	16	88	to	to	ADP
inlawrev-2554	16	89	the	the	DET
inlawrev-2554	16	90	unitary	unitary	ADJ
inlawrev-2554	16	91	business	business	NOUN
inlawrev-2554	16	92	concept	concept	NOUN
inlawrev-2554	16	93	.	.	PUNCT
inlawrev-2554	17	1	first	first	ADV
inlawrev-2554	17	2	,	,	PUNCT
inlawrev-2554	17	3	the	the	DET
inlawrev-2554	17	4	constitutional	constitutional	ADJ
inlawrev-2554	17	5	and	and	CCONJ
inlawrev-2554	17	6	statutory	statutory	ADJ
inlawrev-2554	17	7	principles	principle	NOUN
inlawrev-2554	17	8	underlying	underlie	VERB
inlawrev-2554	17	9	current	current	ADJ
inlawrev-2554	17	10	methods	method	NOUN
inlawrev-2554	17	11	of	of	ADP
inlawrev-2554	17	12	state	state	NOUN
inlawrev-2554	17	13	taxation	taxation	NOUN
inlawrev-2554	17	14	of	of	ADP
inlawrev-2554	17	15	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	17	16	corporations	corporation	NOUN
inlawrev-2554	17	17	need	need	VERB
inlawrev-2554	17	18	to	to	PART
inlawrev-2554	17	19	be	be	AUX
inlawrev-2554	17	20	identified	identify	VERB
inlawrev-2554	17	21	.	.	PUNCT
inlawrev-2554	18	1	secondly	secondly	ADV
inlawrev-2554	18	2	,	,	PUNCT
inlawrev-2554	18	3	the	the	DET
inlawrev-2554	18	4	historical	historical	ADJ
inlawrev-2554	18	5	development	development	NOUN
inlawrev-2554	18	6	of	of	ADP
inlawrev-2554	18	7	the	the	DET
inlawrev-2554	18	8	unitary	unitary	ADJ
inlawrev-2554	18	9	business	business	NOUN
inlawrev-2554	18	10	principle	principle	NOUN
inlawrev-2554	18	11	will	will	AUX
inlawrev-2554	18	12	be	be	AUX
inlawrev-2554	18	13	discussed	discuss	VERB
inlawrev-2554	18	14	along	along	ADP
inlawrev-2554	18	15	with	with	ADP
inlawrev-2554	18	16	an	an	DET
inlawrev-2554	18	17	overview	overview	NOUN
inlawrev-2554	18	18	of	of	ADP
inlawrev-2554	18	19	recent	recent	ADJ
inlawrev-2554	18	20	legislative	legislative	ADJ
inlawrev-2554	18	21	activity	activity	NOUN
inlawrev-2554	18	22	and	and	CCONJ
inlawrev-2554	18	23	judicial	judicial	ADJ
inlawrev-2554	18	24	decisions	decision	NOUN
inlawrev-2554	18	25	in	in	ADP
inlawrev-2554	18	26	this	this	DET
inlawrev-2554	18	27	area	area	NOUN
inlawrev-2554	18	28	.	.	PUNCT
inlawrev-2554	19	1	finally	finally	ADV
inlawrev-2554	19	2	,	,	PUNCT
inlawrev-2554	19	3	an	an	DET
inlawrev-2554	19	4	examination	examination	NOUN
inlawrev-2554	19	5	will	will	AUX
inlawrev-2554	19	6	be	be	AUX
inlawrev-2554	19	7	made	make	VERB
inlawrev-2554	19	8	of	of	ADP
inlawrev-2554	19	9	recent	recent	ADJ
inlawrev-2554	19	10	united	united	PROPN
inlawrev-2554	19	11	states	states	PROPN
inlawrev-2554	19	12	supreme	supreme	PROPN
inlawrev-2554	19	13	court	court	PROPN
inlawrev-2554	19	14	decisions	decision	NOUN
inlawrev-2554	19	15	recognizing	recognize	VERB
inlawrev-2554	19	16	constitutional	constitutional	ADJ
inlawrev-2554	19	17	considerations	consideration	NOUN
inlawrev-2554	19	18	regarding	regard	VERB
inlawrev-2554	19	19	the	the	DET
inlawrev-2554	19	20	state	state	NOUN
inlawrev-2554	19	21	taxation	taxation	NOUN
inlawrev-2554	19	22	of	of	ADP
inlawrev-2554	19	23	the	the	DET
inlawrev-2554	19	24	income	income	NOUN
inlawrev-2554	19	25	of	of	ADP
inlawrev-2554	19	26	multinational	multinational	ADJ
inlawrev-2554	19	27	corporations	corporation	NOUN
inlawrev-2554	19	28	based	base	VERB
inlawrev-2554	19	29	in	in	ADP
inlawrev-2554	19	30	the	the	DET
inlawrev-2554	19	31	united	united	PROPN
inlawrev-2554	19	32	states	states	PROPN
inlawrev-2554	19	33	.	.	PUNCT
inlawrev-2554	20	1	attention	attention	NOUN
inlawrev-2554	20	2	will	will	AUX
inlawrev-2554	20	3	be	be	AUX
inlawrev-2554	20	4	directed	direct	VERB
inlawrev-2554	20	5	at	at	ADP
inlawrev-2554	20	6	mobil	mobil	PROPN
inlawrev-2554	20	7	oil	oil	PROPN
inlawrev-2554	20	8	corp	corp	PROPN
inlawrev-2554	20	9	.	.	PROPN
inlawrev-2554	21	1	v.	v.	PROPN
inlawrev-2554	21	2	commissioner	commissioner	NOUN
inlawrev-2554	21	3	of	of	ADP
inlawrev-2554	21	4	taxes,^	taxes,^	PROPN
inlawrev-2554	21	5	in	in	ADP
inlawrev-2554	21	6	which	which	PRON
inlawrev-2554	21	7	the	the	DET
inlawrev-2554	21	8	supreme	supreme	PROPN
inlawrev-2554	21	9	court	court	PROPN
inlawrev-2554	21	10	held	hold	VERB
inlawrev-2554	21	11	that	that	SCONJ
inlawrev-2554	21	12	it	it	PRON
inlawrev-2554	21	13	is	be	AUX
inlawrev-2554	21	14	permissible	permissible	ADJ
inlawrev-2554	21	15	for	for	SCONJ
inlawrev-2554	21	16	a	a	DET
inlawrev-2554	21	17	state	state	NOUN
inlawrev-2554	21	18	to	to	PART
inlawrev-2554	21	19	include	include	VERB
inlawrev-2554	21	20	foreign	foreign	ADJ
inlawrev-2554	21	21	-	-	PUNCT
inlawrev-2554	21	22	source	source	NOUN
inlawrev-2554	21	23	dividends	dividend	NOUN
inlawrev-2554	21	24	in	in	ADP
inlawrev-2554	21	25	taxable	taxable	ADJ
inlawrev-2554	21	26	income	income	NOUN
inlawrev-2554	21	27	,	,	PUNCT
inlawrev-2554	21	28	assuming	assume	VERB
inlawrev-2554	21	29	there	there	PRON
inlawrev-2554	21	30	is	be	VERB
inlawrev-2554	21	31	a	a	DET
inlawrev-2554	21	32	unitary	unitary	ADJ
inlawrev-2554	21	33	relationship	relationship	NOUN
inlawrev-2554	21	34	between	between	ADP
inlawrev-2554	21	35	the	the	DET
inlawrev-2554	21	36	payor	payor	ADJ
inlawrev-2554	21	37	foreign	foreign	ADJ
inlawrev-2554	21	38	corporation	corporation	NOUN
inlawrev-2554	21	39	and	and	CCONJ
inlawrev-2554	21	40	the	the	DET
inlawrev-2554	21	41	recipient	recipient	NOUN
inlawrev-2554	21	42	domestic	domestic	ADJ
inlawrev-2554	21	43	corporation	corporation	NOUN
inlawrev-2554	21	44	.	.	PUNCT
inlawrev-2554	22	1	the	the	DET
inlawrev-2554	22	2	analysis	analysis	NOUN
inlawrev-2554	22	3	developed	develop	VERB
inlawrev-2554	22	4	in	in	ADP
inlawrev-2554	22	5	the	the	DET
inlawrev-2554	22	6	mohil	mohil	ADJ
inlawrev-2554	22	7	decision	decision	NOUN
inlawrev-2554	22	8	provides	provide	VERB
inlawrev-2554	22	9	the	the	DET
inlawrev-2554	22	10	foundation	foundation	NOUN
inlawrev-2554	22	11	for	for	ADP
inlawrev-2554	22	12	the	the	DET
inlawrev-2554	22	13	court	court	NOUN
inlawrev-2554	22	14	's	's	PART
inlawrev-2554	22	15	subsequent	subsequent	ADJ
inlawrev-2554	22	16	decisions	decision	NOUN
inlawrev-2554	22	17	placing	place	VERB
inlawrev-2554	22	18	limits	limit	NOUN
inlawrev-2554	22	19	on	on	ADP
inlawrev-2554	22	20	state	state	NOUN
inlawrev-2554	22	21	taxation	taxation	NOUN
inlawrev-2554	22	22	of	of	ADP
inlawrev-2554	22	23	foreign	foreign	ADJ
inlawrev-2554	22	24	-	-	PUNCT
inlawrev-2554	22	25	source	source	NOUN
inlawrev-2554	22	26	income	income	NOUN
inlawrev-2554	22	27	.	.	PUNCT
inlawrev-2554	23	1	an	an	DET
inlawrev-2554	23	2	examination	examination	NOUN
inlawrev-2554	23	3	of	of	ADP
inlawrev-2554	23	4	the	the	DET
inlawrev-2554	23	5	factual	factual	ADJ
inlawrev-2554	23	6	situations	situation	NOUN
inlawrev-2554	23	7	and	and	CCONJ
inlawrev-2554	23	8	constitutional	constitutional	ADJ
inlawrev-2554	23	9	principles	principle	NOUN
inlawrev-2554	23	10	contained	contain	VERB
inlawrev-2554	23	11	in	in	ADP
inlawrev-2554	23	12	asarco	asarco	NOUN
inlawrev-2554	23	13	and	and	CCONJ
inlawrev-2554	23	14	woolworth	woolworth	NOUN
inlawrev-2554	23	15	reveals	reveal	VERB
inlawrev-2554	23	16	that	that	SCONJ
inlawrev-2554	23	17	there	there	PRON
inlawrev-2554	23	18	continues	continue	VERB
inlawrev-2554	23	19	to	to	PART
inlawrev-2554	23	20	be	be	AUX
inlawrev-2554	23	21	a	a	DET
inlawrev-2554	23	22	number	number	NOUN
inlawrev-2554	23	23	of	of	ADP
inlawrev-2554	23	24	unresolved	unresolved	ADJ
inlawrev-2554	23	25	issues	issue	NOUN
inlawrev-2554	23	26	related	relate	VERB
inlawrev-2554	23	27	to	to	ADP
inlawrev-2554	23	28	the	the	DET
inlawrev-2554	23	29	power	power	NOUN
inlawrev-2554	23	30	of	of	ADP
inlawrev-2554	23	31	the	the	DET
inlawrev-2554	23	32	states	state	NOUN
inlawrev-2554	23	33	to	to	PART
inlawrev-2554	23	34	tax	tax	VERB
inlawrev-2554	23	35	foreign	foreign	ADJ
inlawrev-2554	23	36	-	-	PUNCT
inlawrev-2554	23	37	source	source	NOUN
inlawrev-2554	23	38	income	income	NOUN
inlawrev-2554	23	39	.	.	PUNCT
inlawrev-2554	24	1	container	container	NOUN
inlawrev-2554	24	2	seems	seem	VERB
inlawrev-2554	24	3	to	to	PART
inlawrev-2554	24	4	be	be	AUX
inlawrev-2554	24	5	the	the	DET
inlawrev-2554	24	6	ownership	ownership	NOUN
inlawrev-2554	24	7	interest	interest	NOUN
inlawrev-2554	24	8	.	.	PUNCT
inlawrev-2554	25	1	unlike	unlike	ADP
inlawrev-2554	25	2	a	a	DET
inlawrev-2554	25	3	multistate	multistate	NOUN
inlawrev-2554	25	4	corporation	corporation	NOUN
inlawrev-2554	25	5	which	which	PRON
inlawrev-2554	25	6	conducts	conduct	VERB
inlawrev-2554	25	7	business	business	NOUN
inlawrev-2554	25	8	within	within	ADP
inlawrev-2554	25	9	a	a	DET
inlawrev-2554	25	10	domestic	domestic	ADJ
inlawrev-2554	25	11	context	context	NOUN
inlawrev-2554	25	12	,	,	PUNCT
inlawrev-2554	25	13	a	a	DET
inlawrev-2554	25	14	multinational	multinational	ADJ
inlawrev-2554	25	15	corporation	corporation	NOUN
inlawrev-2554	25	16	has	have	VERB
inlawrev-2554	25	17	the	the	DET
inlawrev-2554	25	18	capacity	capacity	NOUN
inlawrev-2554	25	19	to	to	PART
inlawrev-2554	25	20	create	create	VERB
inlawrev-2554	25	21	markets	market	NOUN
inlawrev-2554	25	22	for	for	ADP
inlawrev-2554	25	23	its	its	PRON
inlawrev-2554	25	24	products	product	NOUN
inlawrev-2554	25	25	and	and	CCONJ
inlawrev-2554	25	26	services	service	NOUN
inlawrev-2554	25	27	on	on	ADP
inlawrev-2554	25	28	a	a	DET
inlawrev-2554	25	29	global	global	ADJ
inlawrev-2554	25	30	scale	scale	NOUN
inlawrev-2554	25	31	in	in	ADP
inlawrev-2554	25	32	an	an	DET
inlawrev-2554	25	33	international	international	ADJ
inlawrev-2554	25	34	context	context	NOUN
inlawrev-2554	25	35	.	.	PUNCT
inlawrev-2554	26	1	for	for	ADP
inlawrev-2554	26	2	a	a	DET
inlawrev-2554	26	3	report	report	NOUN
inlawrev-2554	26	4	on	on	ADP
inlawrev-2554	26	5	the	the	DET
inlawrev-2554	26	6	growth	growth	NOUN
inlawrev-2554	26	7	of	of	ADP
inlawrev-2554	26	8	multinational	multinational	ADJ
inlawrev-2554	26	9	corporations	corporation	NOUN
inlawrev-2554	26	10	,	,	PUNCT
inlawrev-2554	26	11	see	see	VERB
inlawrev-2554	26	12	general	general	ADJ
inlawrev-2554	26	13	accounting	accounting	NOUN
inlawrev-2554	26	14	office	office	NOUN
inlawrev-2554	26	15	.	.	PUNCT
inlawrev-2554	27	1	report	report	NOUN
inlawrev-2554	27	2	to	to	ADP
inlawrev-2554	27	3	the	the	DET
inlawrev-2554	27	4	chairman	chairman	NOUN
inlawrev-2554	27	5	.	.	PUNCT
inlawrev-2554	28	1	house	house	PROPN
inlawrev-2554	28	2	committee	committee	PROPN
inlawrev-2554	28	3	on	on	ADP
inlawrev-2554	28	4	ways	way	NOUN
inlawrev-2554	28	5	and	and	CCONJ
inlawrev-2554	28	6	means	mean	VERB
inlawrev-2554	28	7	:	:	PUNCT
inlawrev-2554	28	8	irs	irs	PROPN
inlawrev-2554	28	9	could	could	AUX
inlawrev-2554	28	10	better	well	ADV
inlawrev-2554	28	11	protect	protect	VERB
inlawrev-2554	28	12	u.s	u.s	PROPN
inlawrev-2554	28	13	.	.	PROPN
inlawrev-2554	28	14	tax	tax	NOUN
inlawrev-2554	28	15	interests	interest	NOUN
inlawrev-2554	28	16	in	in	ADP
inlawrev-2554	28	17	determining	determine	VERB
inlawrev-2554	28	18	the	the	DET
inlawrev-2554	28	19	income	income	NOUN
inlawrev-2554	28	20	of	of	ADP
inlawrev-2554	28	21	multinational	multinational	ADJ
inlawrev-2554	28	22	corporations	corporation	NOUN
inlawrev-2554	28	23	4	4	NUM
inlawrev-2554	28	24	(	(	PUNCT
inlawrev-2554	28	25	1981	1981	NUM
inlawrev-2554	28	26	)	)	PUNCT
inlawrev-2554	28	27	(	(	PUNCT
inlawrev-2554	28	28	ga1.13	ga1.13	VERB
inlawrev-2554	28	29	ggd-81	ggd-81	NOUN
inlawrev-2554	28	30	-	-	PUNCT
inlawrev-2554	28	31	81	81	NUM
inlawrev-2554	28	32	)	)	PUNCT
inlawrev-2554	29	1	[	[	X
inlawrev-2554	29	2	hereinafter	hereinafter	NOUN
inlawrev-2554	29	3	cited	cite	VERB
inlawrev-2554	29	4	as	as	ADP
inlawrev-2554	29	5	g.a.o	g.a.o	PROPN
inlawrev-2554	29	6	.	.	PUNCT
inlawrev-2554	29	7	reportirs	reportir	NOUN
inlawrev-2554	29	8	]	]	PUNCT
inlawrev-2554	29	9	.	.	PUNCT
inlawrev-2554	29	10	^02	^02	PROPN
inlawrev-2554	29	11	s.	s.	PROPN
inlawrev-2554	29	12	ct	ct	PROPN
inlawrev-2554	29	13	.	.	PROPN
inlawrev-2554	29	14	3103	3103	NUM
inlawrev-2554	29	15	(	(	PUNCT
inlawrev-2554	29	16	1982	1982	NUM
inlawrev-2554	29	17	)	)	PUNCT
inlawrev-2554	29	18	.	.	PUNCT
inlawrev-2554	30	1	«	«	PUNCT
inlawrev-2554	30	2	102	102	NUM
inlawrev-2554	30	3	s.	s.	PROPN
inlawrev-2554	30	4	ct	ct	PROPN
inlawrev-2554	30	5	.	.	PROPN
inlawrev-2554	30	6	3128	3128	NUM
inlawrev-2554	30	7	(	(	PUNCT
inlawrev-2554	30	8	1982	1982	NUM
inlawrev-2554	30	9	)	)	PUNCT
inlawrev-2554	30	10	.	.	PUNCT
inlawrev-2554	30	11	^103	^103	PROPN
inlawrev-2554	31	1	s.	s.	PROPN
inlawrev-2554	31	2	ct	ct	PROPN
inlawrev-2554	31	3	.	.	PROPN
inlawrev-2554	32	1	2933	2933	NUM
inlawrev-2554	32	2	(	(	PUNCT
inlawrev-2554	32	3	1983	1983	NUM
inlawrev-2554	32	4	)	)	PUNCT
inlawrev-2554	32	5	.	.	PUNCT
inlawrev-2554	33	1	«	«	PUNCT
inlawrev-2554	33	2	445	445	NUM
inlawrev-2554	33	3	u.s	u.s	PROPN
inlawrev-2554	33	4	.	.	PROPN
inlawrev-2554	33	5	425	425	NUM
inlawrev-2554	33	6	(	(	PUNCT
inlawrev-2554	33	7	1980	1980	NUM
inlawrev-2554	33	8	)	)	PUNCT
inlawrev-2554	33	9	.	.	PUNCT
inlawrev-2554	34	1	1983	1983	NUM
inlawrev-2554	34	2	]	]	PUNCT
inlawrev-2554	35	1	taxing	tax	VERB
inlawrev-2554	35	2	multinational	multinational	ADJ
inlawrev-2554	35	3	corporations	corporation	NOUN
inlawrev-2554	35	4	785	785	NUM
inlawrev-2554	35	5	court	court	NOUN
inlawrev-2554	35	6	's	's	PART
inlawrev-2554	35	7	valedictory	valedictory	NOUN
inlawrev-2554	35	8	opinion	opinion	NOUN
inlawrev-2554	35	9	on	on	ADP
inlawrev-2554	35	10	these	these	DET
inlawrev-2554	35	11	due	due	ADJ
inlawrev-2554	35	12	process	process	NOUN
inlawrev-2554	35	13	matters	matter	VERB
inlawrev-2554	35	14	for	for	ADP
inlawrev-2554	35	15	the	the	DET
inlawrev-2554	35	16	decision	decision	NOUN
inlawrev-2554	35	17	serves	serve	VERB
inlawrev-2554	35	18	to	to	PART
inlawrev-2554	35	19	defer	defer	VERB
inlawrev-2554	35	20	the	the	DET
inlawrev-2554	35	21	further	further	ADJ
inlawrev-2554	35	22	resolution	resolution	NOUN
inlawrev-2554	35	23	of	of	ADP
inlawrev-2554	35	24	these	these	DET
inlawrev-2554	35	25	issues	issue	NOUN
inlawrev-2554	35	26	to	to	ADP
inlawrev-2554	35	27	the	the	DET
inlawrev-2554	35	28	judgment	judgment	NOUN
inlawrev-2554	35	29	of	of	ADP
inlawrev-2554	35	30	the	the	DET
inlawrev-2554	35	31	state	state	NOUN
inlawrev-2554	35	32	courts	court	NOUN
inlawrev-2554	35	33	.	.	PUNCT
inlawrev-2554	36	1	ii	ii	PROPN
inlawrev-2554	36	2	.	.	PUNCT
inlawrev-2554	37	1	the	the	DET
inlawrev-2554	37	2	sources	source	NOUN
inlawrev-2554	37	3	of	of	ADP
inlawrev-2554	37	4	the	the	DET
inlawrev-2554	37	5	constitutional	constitutional	ADJ
inlawrev-2554	37	6	limitations	limitation	NOUN
inlawrev-2554	37	7	the	the	DET
inlawrev-2554	37	8	states	state	NOUN
inlawrev-2554	37	9	have	have	VERB
inlawrev-2554	37	10	the	the	DET
inlawrev-2554	37	11	general	general	ADJ
inlawrev-2554	37	12	power	power	NOUN
inlawrev-2554	37	13	to	to	PART
inlawrev-2554	37	14	tax	tax	VERB
inlawrev-2554	37	15	the	the	DET
inlawrev-2554	37	16	income	income	NOUN
inlawrev-2554	37	17	of	of	ADP
inlawrev-2554	37	18	corporations.^	corporations.^	NOUN
inlawrev-2554	37	19	the	the	DET
inlawrev-2554	37	20	united	united	PROPN
inlawrev-2554	37	21	states	states	PROPN
inlawrev-2554	37	22	constitution	constitution	PROPN
inlawrev-2554	37	23	,	,	PUNCT
inlawrev-2554	37	24	however	however	ADV
inlawrev-2554	37	25	,	,	PUNCT
inlawrev-2554	37	26	imposes	impose	VERB
inlawrev-2554	37	27	several	several	ADJ
inlawrev-2554	37	28	restrictions	restriction	NOUN
inlawrev-2554	37	29	on	on	ADP
inlawrev-2554	37	30	the	the	DET
inlawrev-2554	37	31	states	state	NOUN
inlawrev-2554	37	32	'	'	PART
inlawrev-2554	37	33	taxing	tax	VERB
inlawrev-2554	37	34	power	power	NOUN
inlawrev-2554	37	35	.	.	PUNCT
inlawrev-2554	38	1	^	^	NOUN
inlawrev-2554	38	2	°	°	PROPN
inlawrev-2554	38	3	among	among	ADP
inlawrev-2554	38	4	these	these	PRON
inlawrev-2554	38	5	,	,	PUNCT
inlawrev-2554	38	6	"	"	PUNCT
inlawrev-2554	38	7	the	the	DET
inlawrev-2554	38	8	most	most	ADV
inlawrev-2554	38	9	significant	significant	ADJ
inlawrev-2554	38	10	restrictions	restriction	NOUN
inlawrev-2554	38	11	are	be	AUX
inlawrev-2554	38	12	imposed	impose	VERB
inlawrev-2554	38	13	by	by	ADP
inlawrev-2554	38	14	the	the	DET
inlawrev-2554	38	15	commerce	commerce	NOUN
inlawrev-2554	38	16	clause^^	clause^^	NOUN
inlawrev-2554	38	17	and	and	CCONJ
inlawrev-2554	38	18	the	the	DET
inlawrev-2554	38	19	due	due	ADJ
inlawrev-2554	38	20	process	process	NOUN
inlawrev-2554	38	21	clause.^^	clause.^^	PUNCT
inlawrev-2554	38	22	a.	a.	PROPN
inlawrev-2554	38	23	commerce	commerce	PROPN
inlawrev-2554	38	24	clause	clause	NOUN
inlawrev-2554	38	25	limitations	limitation	VERB
inlawrev-2554	38	26	the	the	DET
inlawrev-2554	38	27	commerce	commerce	NOUN
inlawrev-2554	38	28	clause	clause	NOUN
inlawrev-2554	38	29	restrains	restrain	VERB
inlawrev-2554	38	30	a	a	DET
inlawrev-2554	38	31	state	state	NOUN
inlawrev-2554	38	32	from	from	ADP
inlawrev-2554	38	33	promoting	promote	VERB
inlawrev-2554	38	34	taxation	taxation	NOUN
inlawrev-2554	38	35	which	which	PRON
inlawrev-2554	38	36	discriminates	discriminate	VERB
inlawrev-2554	38	37	against	against	ADP
inlawrev-2554	38	38	interstate	interstate	ADJ
inlawrev-2554	38	39	commerce^	commerce^	NOUN
inlawrev-2554	38	40	*	*	PUNCT
inlawrev-2554	38	41	by	by	ADP
inlawrev-2554	38	42	providing	provide	VERB
inlawrev-2554	38	43	a	a	DET
inlawrev-2554	38	44	direct	direct	ADJ
inlawrev-2554	38	45	commercial	commercial	ADJ
inlawrev-2554	38	46	advantage	advantage	NOUN
inlawrev-2554	38	47	to	to	ADP
inlawrev-2554	38	48	local	local	ADJ
inlawrev-2554	38	49	business,^^	business,^^	NOUN
inlawrev-2554	38	50	or	or	CCONJ
inlawrev-2554	38	51	which	which	PRON
inlawrev-2554	38	52	places	place	VERB
inlawrev-2554	38	53	an	an	DET
inlawrev-2554	38	54	undue	undue	ADJ
inlawrev-2554	38	55	burden	burden	NOUN
inlawrev-2554	38	56	of	of	ADP
inlawrev-2554	38	57	multiple	multiple	ADJ
inlawrev-2554	38	58	taxation^^	taxation^^	NOUN
inlawrev-2554	38	59	on	on	ADP
inlawrev-2554	38	60	interstate	interstate	ADJ
inlawrev-2554	38	61	commerce.^^	commerce.^^	NOUN
inlawrev-2554	38	62	under	under	ADP
inlawrev-2554	38	63	the	the	DET
inlawrev-2554	38	64	four	four	NUM
inlawrev-2554	38	65	-	-	PUNCT
inlawrev-2554	38	66	pronged	pronged	ADJ
inlawrev-2554	38	67	standard	standard	NOUN
inlawrev-2554	38	68	announced	announce	VERB
inlawrev-2554	38	69	by	by	ADP
inlawrev-2554	38	70	the	the	DET
inlawrev-2554	38	71	supreme	supreme	PROPN
inlawrev-2554	38	72	court	court	PROPN
inlawrev-2554	38	73	in	in	ADP
inlawrev-2554	38	74	complete	complete	ADJ
inlawrev-2554	38	75	auto	auto	NOUN
inlawrev-2554	38	76	transit	transit	NOUN
inlawrev-2554	38	77	,	,	PUNCT
inlawrev-2554	38	78	inc	inc	PROPN
inlawrev-2554	38	79	.	.	PROPN
inlawrev-2554	39	1	v.	v.	ADP
inlawrev-2554	39	2	brady,^^	brady,^^	PROPN
inlawrev-2554	40	1	a	a	DET
inlawrev-2554	40	2	tax	tax	NOUN
inlawrev-2554	40	3	will	will	AUX
inlawrev-2554	40	4	pass	pass	VERB
inlawrev-2554	40	5	review	review	NOUN
inlawrev-2554	40	6	under	under	ADP
inlawrev-2554	40	7	the	the	DET
inlawrev-2554	40	8	^as	^as	PROPN
inlawrev-2554	40	9	of	of	ADP
inlawrev-2554	40	10	december	december	PROPN
inlawrev-2554	40	11	31	31	NUM
inlawrev-2554	40	12	,	,	PUNCT
inlawrev-2554	40	13	1981	1981	NUM
inlawrev-2554	40	14	,	,	PUNCT
inlawrev-2554	40	15	44	44	NUM
inlawrev-2554	40	16	states	state	NOUN
inlawrev-2554	40	17	and	and	CCONJ
inlawrev-2554	40	18	the	the	DET
inlawrev-2554	40	19	district	district	NOUN
inlawrev-2554	40	20	of	of	ADP
inlawrev-2554	40	21	columbia	columbia	PROPN
inlawrev-2554	40	22	had	have	VERB
inlawrev-2554	40	23	some	some	DET
inlawrev-2554	40	24	type	type	NOUN
inlawrev-2554	40	25	of	of	ADP
inlawrev-2554	40	26	corporate	corporate	ADJ
inlawrev-2554	40	27	income	income	NOUN
inlawrev-2554	40	28	tax	tax	NOUN
inlawrev-2554	40	29	.	.	PUNCT
inlawrev-2554	41	1	see	see	VERB
inlawrev-2554	41	2	1	1	NUM
inlawrev-2554	41	3	[	[	X
inlawrev-2554	41	4	all	all	DET
inlawrev-2554	41	5	states	state	NOUN
inlawrev-2554	41	6	unit	unit	NOUN
inlawrev-2554	41	7	]	]	X
inlawrev-2554	41	8	st	st	PROPN
inlawrev-2554	41	9	.	.	PROPN
inlawrev-2554	41	10	&	&	CCONJ
inlawrev-2554	41	11	loc	loc	PROPN
inlawrev-2554	41	12	.	.	PUNCT
inlawrev-2554	42	1	tax	tax	NOUN
inlawrev-2554	42	2	serv	serv	PROPN
inlawrev-2554	42	3	.	.	PUNCT
inlawrev-2554	43	1	(	(	PUNCT
inlawrev-2554	43	2	p	p	NOUN
inlawrev-2554	43	3	-	-	PUNCT
inlawrev-2554	43	4	h	h	NOUN
inlawrev-2554	43	5	)	)	PUNCT
inlawrev-2554	43	6	t	t	NOUN
inlawrev-2554	43	7	101	101	NUM
inlawrev-2554	43	8	;	;	PUNCT
inlawrev-2554	43	9	see	see	VERB
inlawrev-2554	43	10	also	also	ADV
inlawrev-2554	43	11	moorman	moorman	PROPN
inlawrev-2554	43	12	mfg	mfg	PROPN
inlawrev-2554	43	13	.	.	PUNCT
inlawrev-2554	43	14	co.	co.	PROPN
inlawrev-2554	44	1	v.	v.	ADP
inlawrev-2554	44	2	bair	bair	PROPN
inlawrev-2554	44	3	,	,	PUNCT
inlawrev-2554	44	4	437	437	NUM
inlawrev-2554	44	5	u.s	u.s	PROPN
inlawrev-2554	44	6	.	.	PROPN
inlawrev-2554	44	7	267	267	NUM
inlawrev-2554	44	8	,	,	PUNCT
inlawrev-2554	44	9	278	278	NUM
inlawrev-2554	44	10	-	-	SYM
inlawrev-2554	44	11	80	80	NUM
inlawrev-2554	44	12	(	(	PUNCT
inlawrev-2554	44	13	1978	1978	NUM
inlawrev-2554	44	14	)	)	PUNCT
inlawrev-2554	44	15	;	;	PUNCT
inlawrev-2554	44	16	corrigan	corrigan	PROPN
inlawrev-2554	44	17	&	&	CCONJ
inlawrev-2554	44	18	dexter	dexter	PROPN
inlawrev-2554	44	19	,	,	PUNCT
inlawrev-2554	44	20	states	state	NOUN
inlawrev-2554	44	21	'	'	PART
inlawrev-2554	44	22	latitude	latitude	NOUN
inlawrev-2554	44	23	in	in	ADP
inlawrev-2554	44	24	taxing	tax	VERB
inlawrev-2554	44	25	multistate	multistate	NOUN
inlawrev-2554	44	26	businesses	business	NOUN
inlawrev-2554	44	27	,	,	PUNCT
inlawrev-2554	44	28	11	11	NUM
inlawrev-2554	44	29	urb	urb	NOUN
inlawrev-2554	44	30	.	.	PUNCT
inlawrev-2554	44	31	law	law	NOUN
inlawrev-2554	44	32	.	.	PUNCT
inlawrev-2554	45	1	505	505	NUM
inlawrev-2554	45	2	(	(	PUNCT
inlawrev-2554	45	3	1979	1979	NUM
inlawrev-2554	45	4	)	)	PUNCT
inlawrev-2554	45	5	.	.	PUNCT
inlawrev-2554	46	1	^	^	PUNCT
inlawrev-2554	46	2	°	°	PRON
inlawrev-2554	46	3	see	see	VERB
inlawrev-2554	46	4	p.	p.	PROPN
inlawrev-2554	46	5	hartman	hartman	PROPN
inlawrev-2554	46	6	,	,	PUNCT
inlawrev-2554	46	7	federal	federal	ADJ
inlawrev-2554	46	8	limitations	limitation	NOUN
inlawrev-2554	46	9	on	on	ADP
inlawrev-2554	46	10	state	state	NOUN
inlawrev-2554	46	11	and	and	CCONJ
inlawrev-2554	46	12	local	local	ADJ
inlawrev-2554	46	13	taxation	taxation	NOUN
inlawrev-2554	46	14	6	6	NUM
inlawrev-2554	46	15	(	(	PUNCT
inlawrev-2554	46	16	1981	1981	NUM
inlawrev-2554	46	17	)	)	PUNCT
inlawrev-2554	46	18	.	.	PUNCT
inlawrev-2554	47	1	"	"	PUNCT
inlawrev-2554	47	2	the	the	DET
inlawrev-2554	47	3	equal	equal	ADJ
inlawrev-2554	47	4	protection	protection	NOUN
inlawrev-2554	47	5	clause	clause	NOUN
inlawrev-2554	47	6	of	of	ADP
inlawrev-2554	47	7	the	the	DET
inlawrev-2554	47	8	fourteenth	fourteenth	ADJ
inlawrev-2554	47	9	amendment	amendment	NOUN
inlawrev-2554	47	10	is	be	AUX
inlawrev-2554	47	11	such	such	DET
inlawrev-2554	47	12	a	a	DET
inlawrev-2554	47	13	restriction	restriction	NOUN
inlawrev-2554	47	14	which	which	PRON
inlawrev-2554	47	15	provides	provide	VERB
inlawrev-2554	47	16	,	,	PUNCT
inlawrev-2554	47	17	in	in	ADP
inlawrev-2554	47	18	pertinent	pertinent	ADJ
inlawrev-2554	47	19	part	part	NOUN
inlawrev-2554	47	20	,	,	PUNCT
inlawrev-2554	47	21	that	that	SCONJ
inlawrev-2554	47	22	no	no	DET
inlawrev-2554	47	23	state	state	NOUN
inlawrev-2554	47	24	shall	shall	AUX
inlawrev-2554	47	25	"	"	PUNCT
inlawrev-2554	47	26	deny	deny	VERB
inlawrev-2554	47	27	to	to	ADP
inlawrev-2554	47	28	any	any	DET
inlawrev-2554	47	29	person	person	NOUN
inlawrev-2554	47	30	within	within	ADP
inlawrev-2554	47	31	its	its	PRON
inlawrev-2554	47	32	jurisdiction	jurisdiction	NOUN
inlawrev-2554	47	33	the	the	DET
inlawrev-2554	47	34	equal	equal	ADJ
inlawrev-2554	47	35	protection	protection	NOUN
inlawrev-2554	47	36	of	of	ADP
inlawrev-2554	47	37	the	the	DET
inlawrev-2554	47	38	laws	law	NOUN
inlawrev-2554	47	39	.	.	PUNCT
inlawrev-2554	47	40	"	"	PUNCT
inlawrev-2554	48	1	u.s	u.s	PROPN
inlawrev-2554	48	2	.	.	PROPN
inlawrev-2554	48	3	const	const	PROPN
inlawrev-2554	48	4	,	,	PUNCT
inlawrev-2554	48	5	amend	amend	PROPN
inlawrev-2554	48	6	.	.	PROPN
inlawrev-2554	49	1	xiv	xiv	PROPN
inlawrev-2554	49	2	,	,	PUNCT
inlawrev-2554	49	3	§	§	PROPN
inlawrev-2554	49	4	l.see	l.see	PROPN
inlawrev-2554	49	5	western	western	PROPN
inlawrev-2554	49	6	&	&	CCONJ
inlawrev-2554	49	7	s.	s.	PROPN
inlawrev-2554	49	8	life	life	PROPN
inlawrev-2554	49	9	ins	ins	PROPN
inlawrev-2554	49	10	.	.	PUNCT
inlawrev-2554	49	11	co.	co.	PROPN
inlawrev-2554	50	1	v.	v.	ADP
inlawrev-2554	50	2	state	state	PROPN
inlawrev-2554	50	3	bd	bd	PROPN
inlawrev-2554	50	4	.	.	PROPN
inlawrev-2554	50	5	of	of	ADP
inlawrev-2554	50	6	equalization	equalization	NOUN
inlawrev-2554	50	7	,	,	PUNCT
inlawrev-2554	50	8	451	451	NUM
inlawrev-2554	50	9	u.s	u.s	PROPN
inlawrev-2554	50	10	.	.	PROPN
inlawrev-2554	50	11	648	648	NUM
inlawrev-2554	50	12	(	(	PUNCT
inlawrev-2554	50	13	1981	1981	NUM
inlawrev-2554	50	14	)	)	PUNCT
inlawrev-2554	50	15	(	(	PUNCT
inlawrev-2554	50	16	upholding	uphold	VERB
inlawrev-2554	50	17	the	the	DET
inlawrev-2554	50	18	constitutionality	constitutionality	NOUN
inlawrev-2554	50	19	of	of	ADP
inlawrev-2554	50	20	retaliatory	retaliatory	ADJ
inlawrev-2554	50	21	state	state	NOUN
inlawrev-2554	50	22	tax	tax	NOUN
inlawrev-2554	50	23	imposed	impose	VERB
inlawrev-2554	50	24	upon	upon	SCONJ
inlawrev-2554	50	25	foreign	foreign	ADJ
inlawrev-2554	50	26	insurance	insurance	NOUN
inlawrev-2554	50	27	companies	company	NOUN
inlawrev-2554	50	28	)	)	PUNCT
inlawrev-2554	50	29	;	;	PUNCT
inlawrev-2554	50	30	note	note	VERB
inlawrev-2554	50	31	,	,	PUNCT
inlawrev-2554	50	32	taxing	tax	VERB
inlawrev-2554	50	33	out	out	ADV
inlawrev-2554	50	34	-	-	PUNCT
inlawrev-2554	50	35	of	of	ADP
inlawrev-2554	50	36	-	-	PUNCT
inlawrev-2554	50	37	state	state	NOUN
inlawrev-2554	50	38	corporations	corporation	NOUN
inlawrev-2554	50	39	after	after	ADP
inlawrev-2554	50	40	western	western	ADJ
inlawrev-2554	50	41	&	&	CCONJ
inlawrev-2554	50	42	southern	southern	ADJ
inlawrev-2554	50	43	:	:	PUNCT
inlawrev-2554	50	44	an	an	DET
inlawrev-2554	50	45	equal	equal	ADJ
inlawrev-2554	50	46	protection	protection	NOUN
inlawrev-2554	50	47	analysis	analysis	NOUN
inlawrev-2554	50	48	,	,	PUNCT
inlawrev-2554	50	49	34	34	NUM
inlawrev-2554	50	50	stan	stan	PROPN
inlawrev-2554	50	51	.	.	PUNCT
inlawrev-2554	51	1	l.	l.	PROPN
inlawrev-2554	51	2	rev	rev	PROPN
inlawrev-2554	51	3	.	.	PROPN
inlawrev-2554	51	4	877	877	NUM
inlawrev-2554	51	5	(	(	PUNCT
inlawrev-2554	51	6	1982	1982	NUM
inlawrev-2554	51	7	)	)	PUNCT
inlawrev-2554	51	8	.	.	PUNCT
inlawrev-2554	52	1	^^u.s	^^u.s	PROPN
inlawrev-2554	52	2	.	.	PUNCT
inlawrev-2554	53	1	const	const	PROPN
inlawrev-2554	53	2	,	,	PUNCT
inlawrev-2554	53	3	art	art	NOUN
inlawrev-2554	53	4	.	.	PUNCT
inlawrev-2554	54	1	i	i	PRON
inlawrev-2554	54	2	,	,	PUNCT
inlawrev-2554	54	3	§	§	PROPN
inlawrev-2554	54	4	8	8	NUM
inlawrev-2554	54	5	:	:	PUNCT
inlawrev-2554	54	6	"	"	PUNCT
inlawrev-2554	54	7	the	the	DET
inlawrev-2554	54	8	congress	congress	PROPN
inlawrev-2554	54	9	shall	shall	AUX
inlawrev-2554	54	10	have	have	VERB
inlawrev-2554	54	11	power	power	NOUN
inlawrev-2554	54	12	...	...	PUNCT
inlawrev-2554	54	13	to	to	PART
inlawrev-2554	54	14	regulate	regulate	VERB
inlawrev-2554	54	15	commerce	commerce	NOUN
inlawrev-2554	54	16	with	with	ADP
inlawrev-2554	54	17	foreign	foreign	ADJ
inlawrev-2554	54	18	nations	nation	NOUN
inlawrev-2554	54	19	,	,	PUNCT
inlawrev-2554	54	20	and	and	CCONJ
inlawrev-2554	54	21	among	among	ADP
inlawrev-2554	54	22	the	the	DET
inlawrev-2554	54	23	several	several	ADJ
inlawrev-2554	54	24	states	state	NOUN
inlawrev-2554	54	25	,	,	PUNCT
inlawrev-2554	54	26	and	and	CCONJ
inlawrev-2554	54	27	with	with	ADP
inlawrev-2554	54	28	the	the	DET
inlawrev-2554	54	29	indian	indian	ADJ
inlawrev-2554	54	30	tribes	tribe	NOUN
inlawrev-2554	54	31	.	.	PUNCT
inlawrev-2554	54	32	"	"	PUNCT
inlawrev-2554	55	1	^^u.s	^^u.s	PUNCT
inlawrev-2554	56	1	.	.	PUNCT
inlawrev-2554	56	2	const	const	PROPN
inlawrev-2554	56	3	,	,	PUNCT
inlawrev-2554	56	4	amend	amend	PROPN
inlawrev-2554	56	5	.	.	PROPN
inlawrev-2554	57	1	xiv	xiv	PROPN
inlawrev-2554	57	2	,	,	PUNCT
inlawrev-2554	57	3	§	§	PROPN
inlawrev-2554	57	4	1	1	NUM
inlawrev-2554	57	5	:	:	PUNCT
inlawrev-2554	57	6	"	"	PUNCT
inlawrev-2554	57	7	[	[	X
inlawrev-2554	57	8	n]or	n]or	ADV
inlawrev-2554	57	9	shall	shall	AUX
inlawrev-2554	57	10	any	any	DET
inlawrev-2554	57	11	state	state	NOUN
inlawrev-2554	57	12	deprive	deprive	VERB
inlawrev-2554	57	13	any	any	DET
inlawrev-2554	57	14	person	person	NOUN
inlawrev-2554	57	15	of	of	ADP
inlawrev-2554	57	16	life	life	NOUN
inlawrev-2554	57	17	,	,	PUNCT
inlawrev-2554	57	18	liberty	liberty	NOUN
inlawrev-2554	57	19	,	,	PUNCT
inlawrev-2554	57	20	or	or	CCONJ
inlawrev-2554	57	21	property	property	NOUN
inlawrev-2554	57	22	,	,	PUNCT
inlawrev-2554	57	23	without	without	ADP
inlawrev-2554	57	24	due	due	ADJ
inlawrev-2554	57	25	process	process	NOUN
inlawrev-2554	57	26	of	of	ADP
inlawrev-2554	57	27	law	law	NOUN
inlawrev-2554	57	28	.	.	PUNCT
inlawrev-2554	57	29	"	"	PUNCT
inlawrev-2554	58	1	"	"	PUNCT
inlawrev-2554	58	2	state	state	NOUN
inlawrev-2554	58	3	taxes	taxis	NOUN
inlawrev-2554	58	4	that	that	PRON
inlawrev-2554	58	5	"	"	PUNCT
inlawrev-2554	58	6	discriminate	discriminate	VERB
inlawrev-2554	58	7	against	against	ADP
inlawrev-2554	58	8	interstate	interstate	NOUN
inlawrev-2554	58	9	commerce	commerce	NOUN
inlawrev-2554	58	10	"	"	PUNCT
inlawrev-2554	58	11	are	be	AUX
inlawrev-2554	58	12	strictly	strictly	ADV
inlawrev-2554	58	13	scrutinized	scrutinize	VERB
inlawrev-2554	58	14	under	under	ADP
inlawrev-2554	58	15	the	the	DET
inlawrev-2554	58	16	commerce	commerce	NOUN
inlawrev-2554	58	17	clause	clause	NOUN
inlawrev-2554	58	18	.	.	PUNCT
inlawrev-2554	59	1	complete	complete	ADJ
inlawrev-2554	59	2	auto	auto	NOUN
inlawrev-2554	59	3	transit	transit	PROPN
inlawrev-2554	59	4	,	,	PUNCT
inlawrev-2554	59	5	inc	inc	PROPN
inlawrev-2554	59	6	.	.	PROPN
inlawrev-2554	60	1	v.	v.	PROPN
inlawrev-2554	60	2	brady	brady	PROPN
inlawrev-2554	60	3	,	,	PUNCT
inlawrev-2554	60	4	430	430	NUM
inlawrev-2554	60	5	u.s	u.s	PROPN
inlawrev-2554	60	6	.	.	PROPN
inlawrev-2554	60	7	274	274	NUM
inlawrev-2554	60	8	,	,	PUNCT
inlawrev-2554	60	9	279	279	NUM
inlawrev-2554	60	10	,	,	PUNCT
inlawrev-2554	60	11	288	288	NUM
inlawrev-2554	60	12	-	-	SYM
inlawrev-2554	60	13	89	89	NUM
inlawrev-2554	60	14	n.l5	n.l5	NOUN
inlawrev-2554	60	15	(	(	PUNCT
inlawrev-2554	60	16	1977	1977	NUM
inlawrev-2554	60	17	)	)	PUNCT
inlawrev-2554	60	18	;	;	PUNCT
inlawrev-2554	60	19	see	see	VERB
inlawrev-2554	60	20	also	also	ADV
inlawrev-2554	60	21	memphis	memphis	NUM
inlawrev-2554	60	22	steam	steam	NOUN
inlawrev-2554	60	23	laundry	laundry	NOUN
inlawrev-2554	60	24	cleaner	cleaner	NOUN
inlawrev-2554	60	25	,	,	PUNCT
inlawrev-2554	60	26	inc	inc	PROPN
inlawrev-2554	60	27	.	.	PROPN
inlawrev-2554	61	1	v.	v.	ADP
inlawrev-2554	61	2	stone	stone	PROPN
inlawrev-2554	61	3	,	,	PUNCT
inlawrev-2554	61	4	342	342	NUM
inlawrev-2554	61	5	u.s	u.s	PROPN
inlawrev-2554	61	6	.	.	PROPN
inlawrev-2554	61	7	389	389	NUM
inlawrev-2554	61	8	,	,	PUNCT
inlawrev-2554	61	9	394	394	NUM
inlawrev-2554	61	10	-	-	SYM
inlawrev-2554	61	11	95	95	NUM
inlawrev-2554	61	12	(	(	PUNCT
inlawrev-2554	61	13	1952	1952	NUM
inlawrev-2554	61	14	)	)	PUNCT
inlawrev-2554	61	15	;	;	PUNCT
inlawrev-2554	61	16	nippert	nippert	NOUN
inlawrev-2554	61	17	v.	v.	ADP
inlawrev-2554	61	18	city	city	PROPN
inlawrev-2554	61	19	of	of	ADP
inlawrev-2554	61	20	richmond	richmond	PROPN
inlawrev-2554	61	21	,	,	PUNCT
inlawrev-2554	61	22	327	327	NUM
inlawrev-2554	61	23	u.s	u.s	PROPN
inlawrev-2554	61	24	.	.	PROPN
inlawrev-2554	61	25	416	416	NUM
inlawrev-2554	61	26	(	(	PUNCT
inlawrev-2554	61	27	1946	1946	NUM
inlawrev-2554	61	28	)	)	PUNCT
inlawrev-2554	61	29	.	.	PUNCT
inlawrev-2554	62	1	^^see	^^see	NUM
inlawrev-2554	62	2	maryland	maryland	PROPN
inlawrev-2554	62	3	v.	v.	ADP
inlawrev-2554	62	4	louisiana	louisiana	PROPN
inlawrev-2554	62	5	,	,	PUNCT
inlawrev-2554	62	6	451	451	NUM
inlawrev-2554	62	7	u.s	u.s	PROPN
inlawrev-2554	62	8	.	.	PROPN
inlawrev-2554	62	9	725	725	NUM
inlawrev-2554	62	10	(	(	PUNCT
inlawrev-2554	62	11	1981	1981	NUM
inlawrev-2554	62	12	)	)	PUNCT
inlawrev-2554	62	13	;	;	PUNCT
inlawrev-2554	62	14	boston	boston	PROPN
inlawrev-2554	62	15	stock	stock	PROPN
inlawrev-2554	62	16	exch	exch	PROPN
inlawrev-2554	62	17	.	.	PUNCT
inlawrev-2554	63	1	v.	v.	ADP
inlawrev-2554	63	2	state	state	NOUN
inlawrev-2554	63	3	tax	tax	NOUN
inlawrev-2554	63	4	comm'n	comm'n	PROPN
inlawrev-2554	63	5	,	,	PUNCT
inlawrev-2554	63	6	429	429	NUM
inlawrev-2554	63	7	u.s	u.s	PROPN
inlawrev-2554	63	8	.	.	PROPN
inlawrev-2554	63	9	318	318	NUM
inlawrev-2554	63	10	(	(	PUNCT
inlawrev-2554	63	11	1977	1977	NUM
inlawrev-2554	63	12	)	)	PUNCT
inlawrev-2554	63	13	.	.	PUNCT
inlawrev-2554	64	1	^^multiple	^^multiple	PROPN
inlawrev-2554	64	2	taxation	taxation	NOUN
inlawrev-2554	64	3	is	be	AUX
inlawrev-2554	64	4	the	the	DET
inlawrev-2554	64	5	taxation	taxation	NOUN
inlawrev-2554	64	6	of	of	ADP
inlawrev-2554	64	7	the	the	DET
inlawrev-2554	64	8	same	same	ADJ
inlawrev-2554	64	9	income	income	NOUN
inlawrev-2554	64	10	by	by	ADP
inlawrev-2554	64	11	more	more	ADJ
inlawrev-2554	64	12	than	than	ADP
inlawrev-2554	64	13	one	one	NUM
inlawrev-2554	64	14	taxing	tax	VERB
inlawrev-2554	64	15	jurisdiction	jurisdiction	NOUN
inlawrev-2554	64	16	.	.	PUNCT
inlawrev-2554	65	1	see	see	VERB
inlawrev-2554	65	2	mobil	mobil	PROPN
inlawrev-2554	65	3	oil	oil	PROPN
inlawrev-2554	65	4	corp	corp	PROPN
inlawrev-2554	65	5	.	.	PROPN
inlawrev-2554	66	1	v.	v.	ADP
inlawrev-2554	66	2	comm'r	comm'r	NOUN
inlawrev-2554	66	3	of	of	ADP
inlawrev-2554	66	4	taxes	taxis	NOUN
inlawrev-2554	66	5	,	,	PUNCT
inlawrev-2554	66	6	445	445	NUM
inlawrev-2554	66	7	u.s	u.s	PROPN
inlawrev-2554	66	8	.	.	PROPN
inlawrev-2554	66	9	425	425	NUM
inlawrev-2554	66	10	,	,	PUNCT
inlawrev-2554	66	11	442	442	NUM
inlawrev-2554	66	12	-	-	SYM
inlawrev-2554	66	13	46	46	NUM
inlawrev-2554	66	14	(	(	PUNCT
inlawrev-2554	66	15	1980	1980	NUM
inlawrev-2554	66	16	)	)	PUNCT
inlawrev-2554	66	17	.	.	PUNCT
inlawrev-2554	67	1	'	'	PUNCT
inlawrev-2554	67	2	tor	tor	NOUN
inlawrev-2554	67	3	general	general	ADJ
inlawrev-2554	67	4	discussions	discussion	NOUN
inlawrev-2554	67	5	with	with	ADP
inlawrev-2554	67	6	regard	regard	NOUN
inlawrev-2554	67	7	to	to	ADP
inlawrev-2554	67	8	commerce	commerce	NOUN
inlawrev-2554	67	9	clause	clause	NOUN
inlawrev-2554	67	10	restrictions	restriction	NOUN
inlawrev-2554	67	11	on	on	ADP
inlawrev-2554	67	12	the	the	DET
inlawrev-2554	67	13	power	power	NOUN
inlawrev-2554	67	14	of	of	ADP
inlawrev-2554	67	15	states	state	NOUN
inlawrev-2554	67	16	to	to	PART
inlawrev-2554	67	17	tax	tax	NOUN
inlawrev-2554	67	18	,	,	PUNCT
inlawrev-2554	67	19	see	see	VERB
inlawrev-2554	67	20	hellerstein	hellerstein	NOUN
inlawrev-2554	67	21	,	,	PUNCT
inlawrev-2554	67	22	state	state	NOUN
inlawrev-2554	67	23	taxation	taxation	NOUN
inlawrev-2554	67	24	under	under	ADP
inlawrev-2554	67	25	the	the	DET
inlawrev-2554	67	26	commerce	commerce	NOUN
inlawrev-2554	67	27	clause	clause	NOUN
inlawrev-2554	67	28	:	:	PUNCT
inlawrev-2554	67	29	an	an	DET
inlawrev-2554	67	30	historical	historical	ADJ
inlawrev-2554	67	31	perspective	perspective	NOUN
inlawrev-2554	67	32	,	,	PUNCT
inlawrev-2554	67	33	29	29	NUM
inlawrev-2554	67	34	vand	vand	NOUN
inlawrev-2554	67	35	.	.	PUNCT
inlawrev-2554	68	1	l.	l.	PROPN
inlawrev-2554	68	2	rev	rev	PROPN
inlawrev-2554	68	3	.	.	PROPN
inlawrev-2554	68	4	335	335	NUM
inlawrev-2554	68	5	(	(	PUNCT
inlawrev-2554	68	6	1976	1976	NUM
inlawrev-2554	68	7	)	)	PUNCT
inlawrev-2554	68	8	;	;	PUNCT
inlawrev-2554	69	1	hellerstein	hellerstein	NOUN
inlawrev-2554	69	2	,	,	PUNCT
inlawrev-2554	69	3	state	state	NOUN
inlawrev-2554	69	4	taxation	taxation	NOUN
inlawrev-2554	69	5	and	and	CCONJ
inlawrev-2554	69	6	the	the	DET
inlawrev-2554	69	7	supreme	supreme	PROPN
inlawrev-2554	69	8	court	court	PROPN
inlawrev-2554	69	9	:	:	PUNCT
inlawrev-2554	69	10	toward	toward	ADP
inlawrev-2554	69	11	a	a	DET
inlawrev-2554	69	12	more	more	ADV
inlawrev-2554	69	13	unified	unified	ADJ
inlawrev-2554	69	14	approach	approach	NOUN
inlawrev-2554	69	15	to	to	ADP
inlawrev-2554	69	16	constitutional	constitutional	ADJ
inlawrev-2554	69	17	adjudication	adjudication	NOUN
inlawrev-2554	69	18	?	?	PUNCT
inlawrev-2554	69	19	,	,	PUNCT
inlawrev-2554	69	20	75	75	NUM
inlawrev-2554	69	21	mich	mich	X
inlawrev-2554	69	22	.	.	PUNCT
inlawrev-2554	69	23	l.	l.	PROPN
inlawrev-2554	69	24	rev	rev	PROPN
inlawrev-2554	69	25	.	.	PROPN
inlawrev-2554	69	26	1426	1426	NUM
inlawrev-2554	69	27	(	(	PUNCT
inlawrev-2554	69	28	1977	1977	NUM
inlawrev-2554	69	29	)	)	PUNCT
inlawrev-2554	69	30	;	;	PUNCT
inlawrev-2554	70	1	tushnet	tushnet	NOUN
inlawrev-2554	70	2	,	,	PUNCT
inlawrev-2554	70	3	rethinking	rethink	VERB
inlawrev-2554	70	4	the	the	DET
inlawrev-2554	70	5	dormant	dormant	PROPN
inlawrev-2554	70	6	commerce	commerce	PROPN
inlawrev-2554	70	7	clause	clause	NOUN
inlawrev-2554	70	8	,	,	PUNCT
inlawrev-2554	70	9	1979	1979	NUM
inlawrev-2554	70	10	wis	wis	NOUN
inlawrev-2554	70	11	.	.	PUNCT
inlawrev-2554	71	1	l.	l.	PROPN
inlawrev-2554	71	2	rev	rev	PROPN
inlawrev-2554	71	3	.	.	PROPN
inlawrev-2554	71	4	125	125	NUM
inlawrev-2554	71	5	.	.	PUNCT
inlawrev-2554	72	1	>	>	PUNCT
inlawrev-2554	72	2	«	«	PUNCT
inlawrev-2554	72	3	430	430	NUM
inlawrev-2554	72	4	u.s	u.s	PROPN
inlawrev-2554	72	5	.	.	PROPN
inlawrev-2554	72	6	274	274	NUM
inlawrev-2554	72	7	(	(	PUNCT
inlawrev-2554	72	8	1977	1977	NUM
inlawrev-2554	72	9	)	)	PUNCT
inlawrev-2554	72	10	.	.	PUNCT
inlawrev-2554	73	1	786	786	NUM
inlawrev-2554	73	2	indiana	indiana	PROPN
inlawrev-2554	73	3	law	law	PROPN
inlawrev-2554	73	4	review	review	NOUN
inlawrev-2554	73	5	[	[	X
inlawrev-2554	73	6	vol	vol	NOUN
inlawrev-2554	73	7	.	.	PUNCT
inlawrev-2554	73	8	16:783	16:783	NUM
inlawrev-2554	73	9	commerce	commerce	NOUN
inlawrev-2554	73	10	clause	clause	NOUN
inlawrev-2554	73	11	so	so	ADV
inlawrev-2554	73	12	long	long	ADV
inlawrev-2554	73	13	as	as	SCONJ
inlawrev-2554	73	14	the	the	DET
inlawrev-2554	73	15	tax	tax	NOUN
inlawrev-2554	73	16	"	"	PUNCT
inlawrev-2554	73	17	[	[	X
inlawrev-2554	73	18	1	1	NUM
inlawrev-2554	73	19	]	]	PUNCT
inlawrev-2554	73	20	is	be	AUX
inlawrev-2554	73	21	applied	apply	VERB
inlawrev-2554	73	22	to	to	ADP
inlawrev-2554	73	23	an	an	DET
inlawrev-2554	73	24	[	[	X
inlawrev-2554	73	25	interstate	interstate	NOUN
inlawrev-2554	73	26	]	]	X
inlawrev-2554	73	27	activity	activity	NOUN
inlawrev-2554	73	28	with	with	ADP
inlawrev-2554	73	29	a	a	DET
inlawrev-2554	73	30	substantial	substantial	ADJ
inlawrev-2554	73	31	nexus	nexus	NOUN
inlawrev-2554	73	32	with	with	ADP
inlawrev-2554	73	33	the	the	DET
inlawrev-2554	73	34	taxing	tax	VERB
inlawrev-2554	73	35	state	state	NOUN
inlawrev-2554	73	36	,	,	PUNCT
inlawrev-2554	73	37	[	[	X
inlawrev-2554	73	38	2	2	NUM
inlawrev-2554	73	39	]	]	PUNCT
inlawrev-2554	73	40	is	be	AUX
inlawrev-2554	73	41	fairly	fairly	ADV
inlawrev-2554	73	42	apportioned	apportion	VERB
inlawrev-2554	73	43	,	,	PUNCT
inlawrev-2554	73	44	[	[	X
inlawrev-2554	73	45	3	3	NUM
inlawrev-2554	73	46	]	]	X
inlawrev-2554	73	47	does	do	AUX
inlawrev-2554	73	48	not	not	PART
inlawrev-2554	73	49	discriminate	discriminate	VERB
inlawrev-2554	73	50	against	against	ADP
inlawrev-2554	73	51	interstate	interstate	NOUN
inlawrev-2554	73	52	commerce	commerce	NOUN
inlawrev-2554	73	53	,	,	PUNCT
inlawrev-2554	73	54	and	and	CCONJ
inlawrev-2554	73	55	[	[	X
inlawrev-2554	73	56	4	4	X
inlawrev-2554	73	57	]	]	PUNCT
inlawrev-2554	73	58	is	be	AUX
inlawrev-2554	73	59	fairly	fairly	ADV
inlawrev-2554	73	60	related	relate	VERB
inlawrev-2554	73	61	to	to	ADP
inlawrev-2554	73	62	services	service	NOUN
inlawrev-2554	73	63	provided	provide	VERB
inlawrev-2554	73	64	by	by	ADP
inlawrev-2554	73	65	the	the	DET
inlawrev-2554	73	66	state	state	NOUN
inlawrev-2554	73	67	.	.	PUNCT
inlawrev-2554	74	1	"^^	"^^	PROPN
inlawrev-2554	74	2	when	when	SCONJ
inlawrev-2554	74	3	the	the	DET
inlawrev-2554	74	4	instrumentalities	instrumentality	NOUN
inlawrev-2554	74	5	of	of	ADP
inlawrev-2554	74	6	foreign	foreign	ADJ
inlawrev-2554	74	7	commerce	commerce	NOUN
inlawrev-2554	74	8	are	be	AUX
inlawrev-2554	74	9	involved	involve	VERB
inlawrev-2554	74	10	,	,	PUNCT
inlawrev-2554	74	11	however	however	ADV
inlawrev-2554	74	12	,	,	PUNCT
inlawrev-2554	74	13	the	the	DET
inlawrev-2554	74	14	state	state	NOUN
inlawrev-2554	74	15	tax	tax	NOUN
inlawrev-2554	74	16	may	may	AUX
inlawrev-2554	74	17	be	be	AUX
inlawrev-2554	74	18	unconstitutional	unconstitutional	ADJ
inlawrev-2554	74	19	under	under	ADP
inlawrev-2554	74	20	the	the	DET
inlawrev-2554	74	21	commerce	commerce	NOUN
inlawrev-2554	74	22	clause	clause	NOUN
inlawrev-2554	74	23	if	if	SCONJ
inlawrev-2554	74	24	it	it	PRON
inlawrev-2554	74	25	violates	violate	VERB
inlawrev-2554	74	26	either	either	PRON
inlawrev-2554	74	27	of	of	ADP
inlawrev-2554	74	28	two	two	NUM
inlawrev-2554	74	29	standards	standard	NOUN
inlawrev-2554	74	30	articulated	articulate	VERB
inlawrev-2554	74	31	in	in	ADP
inlawrev-2554	74	32	japan	japan	PROPN
inlawrev-2554	74	33	line	line	PROPN
inlawrev-2554	74	34	,	,	PUNCT
inlawrev-2554	74	35	ltd	ltd	PROPN
inlawrev-2554	74	36	.	.	PROPN
inlawrev-2554	75	1	v.	v.	ADP
inlawrev-2554	75	2	county	county	PROPN
inlawrev-2554	75	3	of	of	ADP
inlawrev-2554	75	4	los	los	PROPN
inlawrev-2554	75	5	angeles,^^	angeles,^^	PROPN
inlawrev-2554	76	1	namely	namely	ADV
inlawrev-2554	76	2	,	,	PUNCT
inlawrev-2554	76	3	if	if	SCONJ
inlawrev-2554	76	4	the	the	DET
inlawrev-2554	76	5	tax	tax	NOUN
inlawrev-2554	76	6	(	(	PUNCT
inlawrev-2554	76	7	1	1	NUM
inlawrev-2554	76	8	)	)	PUNCT
inlawrev-2554	76	9	creates	create	VERB
inlawrev-2554	76	10	a	a	DET
inlawrev-2554	76	11	substantial	substantial	ADJ
inlawrev-2554	76	12	risk	risk	NOUN
inlawrev-2554	76	13	of	of	ADP
inlawrev-2554	76	14	multiple	multiple	ADJ
inlawrev-2554	76	15	taxation	taxation	NOUN
inlawrev-2554	76	16	at	at	ADP
inlawrev-2554	76	17	the	the	DET
inlawrev-2554	76	18	international	international	ADJ
inlawrev-2554	76	19	level	level	NOUN
inlawrev-2554	76	20	,	,	PUNCT
inlawrev-2554	76	21	or	or	CCONJ
inlawrev-2554	76	22	(	(	PUNCT
inlawrev-2554	76	23	2	2	X
inlawrev-2554	76	24	)	)	PUNCT
inlawrev-2554	76	25	interferes	interfere	VERB
inlawrev-2554	76	26	with	with	ADP
inlawrev-2554	76	27	the	the	DET
inlawrev-2554	76	28	federal	federal	ADJ
inlawrev-2554	76	29	regulation	regulation	NOUN
inlawrev-2554	76	30	of	of	ADP
inlawrev-2554	76	31	foreign	foreign	ADJ
inlawrev-2554	76	32	commercial	commercial	ADJ
inlawrev-2554	76	33	relations.^21	relations.^21	PROPN
inlawrev-2554	76	34	b.	b.	PROPN
inlawrev-2554	76	35	due	due	ADJ
inlawrev-2554	76	36	process	process	NOUN
inlawrev-2554	76	37	clause	clause	NOUN
inlawrev-2554	76	38	limitations	limitation	NOUN
inlawrev-2554	76	39	it	it	PRON
inlawrev-2554	76	40	is	be	AUX
inlawrev-2554	76	41	a	a	DET
inlawrev-2554	76	42	well	well	ADV
inlawrev-2554	76	43	established	establish	VERB
inlawrev-2554	76	44	principle	principle	NOUN
inlawrev-2554	76	45	of	of	ADP
inlawrev-2554	76	46	constitutional	constitutional	ADJ
inlawrev-2554	76	47	law	law	NOUN
inlawrev-2554	76	48	that	that	PRON
inlawrev-2554	76	49	the	the	DET
inlawrev-2554	76	50	due	due	ADJ
inlawrev-2554	76	51	process	process	NOUN
inlawrev-2554	76	52	clause	clause	NOUN
inlawrev-2554	76	53	precludes	preclude	VERB
inlawrev-2554	76	54	a	a	DET
inlawrev-2554	76	55	state	state	NOUN
inlawrev-2554	76	56	from	from	ADP
inlawrev-2554	76	57	taxing	tax	VERB
inlawrev-2554	76	58	value	value	NOUN
inlawrev-2554	76	59	earned	earn	VERB
inlawrev-2554	76	60	outside	outside	ADP
inlawrev-2554	76	61	of	of	ADP
inlawrev-2554	76	62	its	its	PRON
inlawrev-2554	76	63	borders.^^	borders.^^	NOUN
inlawrev-2554	76	64	when	when	SCONJ
inlawrev-2554	76	65	imposing	impose	VERB
inlawrev-2554	76	66	a	a	DET
inlawrev-2554	76	67	tax	tax	NOUN
inlawrev-2554	76	68	which	which	PRON
inlawrev-2554	76	69	is	be	AUX
inlawrev-2554	76	70	geared	gear	VERB
inlawrev-2554	76	71	to	to	ADP
inlawrev-2554	76	72	income	income	NOUN
inlawrev-2554	76	73	,	,	PUNCT
inlawrev-2554	76	74	the	the	DET
inlawrev-2554	76	75	^^d	^^d	PROPN
inlawrev-2554	76	76	.	.	PUNCT
inlawrev-2554	77	1	at	at	ADP
inlawrev-2554	77	2	279	279	NUM
inlawrev-2554	77	3	.	.	PUNCT
inlawrev-2554	78	1	see	see	VERB
inlawrev-2554	78	2	also	also	ADV
inlawrev-2554	78	3	commonwealth	commonwealth	PROPN
inlawrev-2554	78	4	edison	edison	PROPN
inlawrev-2554	78	5	co.	co.	PROPN
inlawrev-2554	78	6	v.	v.	ADP
inlawrev-2554	78	7	montana	montana	PROPN
inlawrev-2554	78	8	,	,	PUNCT
inlawrev-2554	79	1	453	453	NUM
inlawrev-2554	79	2	u.s	u.s	PROPN
inlawrev-2554	79	3	.	.	PROPN
inlawrev-2554	79	4	609	609	NUM
inlawrev-2554	79	5	(	(	PUNCT
inlawrev-2554	79	6	1981	1981	NUM
inlawrev-2554	79	7	)	)	PUNCT
inlawrev-2554	79	8	(	(	PUNCT
inlawrev-2554	79	9	focusing	focus	VERB
inlawrev-2554	79	10	on	on	ADP
inlawrev-2554	79	11	the	the	DET
inlawrev-2554	79	12	"	"	PUNCT
inlawrev-2554	79	13	fair	fair	ADJ
inlawrev-2554	79	14	relation	relation	NOUN
inlawrev-2554	79	15	"	"	PUNCT
inlawrev-2554	79	16	prong	prong	NOUN
inlawrev-2554	79	17	of	of	ADP
inlawrev-2554	79	18	the	the	DET
inlawrev-2554	79	19	complete	complete	ADJ
inlawrev-2554	79	20	auto	auto	NOUN
inlawrev-2554	79	21	transit	transit	NOUN
inlawrev-2554	79	22	test	test	NOUN
inlawrev-2554	79	23	which	which	PRON
inlawrev-2554	79	24	is	be	AUX
inlawrev-2554	79	25	satisfied	satisfied	ADJ
inlawrev-2554	79	26	if	if	SCONJ
inlawrev-2554	79	27	the	the	DET
inlawrev-2554	79	28	measure	measure	NOUN
inlawrev-2554	79	29	of	of	ADP
inlawrev-2554	79	30	the	the	DET
inlawrev-2554	79	31	tax	tax	NOUN
inlawrev-2554	79	32	is	be	AUX
inlawrev-2554	79	33	reasonably	reasonably	ADV
inlawrev-2554	79	34	related	related	ADJ
inlawrev-2554	79	35	to	to	ADP
inlawrev-2554	79	36	the	the	DET
inlawrev-2554	79	37	extent	extent	NOUN
inlawrev-2554	79	38	of	of	ADP
inlawrev-2554	79	39	the	the	DET
inlawrev-2554	79	40	taxpayer	taxpayer	NOUN
inlawrev-2554	79	41	's	's	PART
inlawrev-2554	79	42	contact	contact	NOUN
inlawrev-2554	79	43	with	with	ADP
inlawrev-2554	79	44	the	the	DET
inlawrev-2554	79	45	taxing	tax	VERB
inlawrev-2554	79	46	state	state	NOUN
inlawrev-2554	79	47	)	)	PUNCT
inlawrev-2554	79	48	.	.	PUNCT
inlawrev-2554	79	49	^''441	^''441	PUNCT
inlawrev-2554	80	1	u.s	u.s	PROPN
inlawrev-2554	80	2	.	.	PROPN
inlawrev-2554	80	3	434	434	NUM
inlawrev-2554	80	4	(	(	PUNCT
inlawrev-2554	80	5	1979	1979	NUM
inlawrev-2554	80	6	)	)	PUNCT
inlawrev-2554	80	7	.	.	PUNCT
inlawrev-2554	81	1	''	''	PUNCT
inlawrev-2554	81	2	i	i	PRON
inlawrev-2554	81	3	d.	d.	PROPN
inlawrev-2554	81	4	at	at	ADP
inlawrev-2554	81	5	450	450	NUM
inlawrev-2554	81	6	-	-	SYM
inlawrev-2554	81	7	51	51	NUM
inlawrev-2554	81	8	.	.	PUNCT
inlawrev-2554	82	1	but	but	CCONJ
inlawrev-2554	82	2	see	see	VERB
inlawrev-2554	82	3	mobil	mobil	PROPN
inlawrev-2554	82	4	oil	oil	PROPN
inlawrev-2554	82	5	corp	corp	PROPN
inlawrev-2554	82	6	.	.	PROPN
inlawrev-2554	83	1	v.	v.	ADP
inlawrev-2554	83	2	comm'r	comm'r	NOUN
inlawrev-2554	83	3	of	of	ADP
inlawrev-2554	83	4	taxes	taxis	NOUN
inlawrev-2554	83	5	,	,	PUNCT
inlawrev-2554	83	6	445	445	NUM
inlawrev-2554	83	7	u.s	u.s	PROPN
inlawrev-2554	83	8	.	.	PROPN
inlawrev-2554	83	9	425	425	NUM
inlawrev-2554	83	10	,	,	PUNCT
inlawrev-2554	83	11	446	446	NUM
inlawrev-2554	83	12	(	(	PUNCT
inlawrev-2554	83	13	1980	1980	NUM
inlawrev-2554	83	14	)	)	PUNCT
inlawrev-2554	83	15	.	.	PUNCT
inlawrev-2554	84	1	in	in	ADP
inlawrev-2554	84	2	japan	japan	PROPN
inlawrev-2554	84	3	line	line	NOUN
inlawrev-2554	84	4	,	,	PUNCT
inlawrev-2554	84	5	the	the	DET
inlawrev-2554	84	6	court	court	NOUN
inlawrev-2554	84	7	considered	consider	VERB
inlawrev-2554	84	8	whether	whether	SCONJ
inlawrev-2554	84	9	a	a	DET
inlawrev-2554	84	10	property	property	NOUN
inlawrev-2554	84	11	tax	tax	NOUN
inlawrev-2554	84	12	was	be	AUX
inlawrev-2554	84	13	unconstitutional	unconstitutional	ADJ
inlawrev-2554	84	14	if	if	SCONJ
inlawrev-2554	84	15	the	the	DET
inlawrev-2554	84	16	tax	tax	NOUN
inlawrev-2554	84	17	was	be	AUX
inlawrev-2554	84	18	assessed	assess	VERB
inlawrev-2554	84	19	against	against	ADP
inlawrev-2554	84	20	shipping	shipping	NOUN
inlawrev-2554	84	21	containers	container	NOUN
inlawrev-2554	84	22	owned	own	VERB
inlawrev-2554	84	23	and	and	CCONJ
inlawrev-2554	84	24	registered	register	VERB
inlawrev-2554	84	25	in	in	ADP
inlawrev-2554	84	26	another	another	DET
inlawrev-2554	84	27	nation	nation	NOUN
inlawrev-2554	84	28	and	and	CCONJ
inlawrev-2554	84	29	used	use	VERB
inlawrev-2554	84	30	exclusively	exclusively	ADV
inlawrev-2554	84	31	in	in	ADP
inlawrev-2554	84	32	foreign	foreign	ADJ
inlawrev-2554	84	33	commerce	commerce	NOUN
inlawrev-2554	84	34	.	.	PUNCT
inlawrev-2554	85	1	the	the	DET
inlawrev-2554	85	2	court	court	NOUN
inlawrev-2554	85	3	explained	explain	VERB
inlawrev-2554	85	4	why	why	SCONJ
inlawrev-2554	85	5	some	some	DET
inlawrev-2554	85	6	multiple	multiple	ADJ
inlawrev-2554	85	7	taxation	taxation	NOUN
inlawrev-2554	85	8	may	may	AUX
inlawrev-2554	85	9	be	be	AUX
inlawrev-2554	85	10	acceptable	acceptable	ADJ
inlawrev-2554	85	11	with	with	ADP
inlawrev-2554	85	12	respect	respect	NOUN
inlawrev-2554	85	13	to	to	ADP
inlawrev-2554	85	14	the	the	DET
inlawrev-2554	85	15	state	state	NOUN
inlawrev-2554	85	16	taxation	taxation	NOUN
inlawrev-2554	85	17	of	of	ADP
inlawrev-2554	85	18	interstate	interstate	PROPN
inlawrev-2554	85	19	commerce	commerce	NOUN
inlawrev-2554	85	20	,	,	PUNCT
inlawrev-2554	85	21	but	but	CCONJ
inlawrev-2554	85	22	not	not	PART
inlawrev-2554	85	23	acceptable	acceptable	ADJ
inlawrev-2554	85	24	with	with	ADP
inlawrev-2554	85	25	respect	respect	NOUN
inlawrev-2554	85	26	to	to	ADP
inlawrev-2554	85	27	the	the	DET
inlawrev-2554	85	28	state	state	NOUN
inlawrev-2554	85	29	taxation	taxation	NOUN
inlawrev-2554	85	30	of	of	ADP
inlawrev-2554	85	31	foreign	foreign	PROPN
inlawrev-2554	85	32	commerce	commerce	NOUN
inlawrev-2554	85	33	.	.	PUNCT
inlawrev-2554	86	1	due	due	ADP
inlawrev-2554	86	2	to	to	ADP
inlawrev-2554	86	3	the	the	DET
inlawrev-2554	86	4	absence	absence	NOUN
inlawrev-2554	86	5	of	of	ADP
inlawrev-2554	86	6	an	an	DET
inlawrev-2554	86	7	authoritative	authoritative	ADJ
inlawrev-2554	86	8	tribunal	tribunal	NOUN
inlawrev-2554	86	9	capable	capable	ADJ
inlawrev-2554	86	10	of	of	ADP
inlawrev-2554	86	11	ensuring	ensure	VERB
inlawrev-2554	86	12	that	that	SCONJ
inlawrev-2554	86	13	the	the	DET
inlawrev-2554	86	14	aggregation	aggregation	NOUN
inlawrev-2554	86	15	of	of	ADP
inlawrev-2554	86	16	taxes	taxis	NOUN
inlawrev-2554	86	17	is	be	AUX
inlawrev-2554	86	18	computed	compute	VERB
inlawrev-2554	86	19	on	on	ADP
inlawrev-2554	86	20	no	no	DET
inlawrev-2554	86	21	more	more	ADJ
inlawrev-2554	86	22	than	than	ADP
inlawrev-2554	86	23	one	one	NUM
inlawrev-2554	86	24	full	full	ADJ
inlawrev-2554	86	25	value	value	NOUN
inlawrev-2554	86	26	,	,	PUNCT
inlawrev-2554	86	27	a	a	DET
inlawrev-2554	86	28	state	state	NOUN
inlawrev-2554	86	29	tax	tax	NOUN
inlawrev-2554	86	30	,	,	PUNCT
inlawrev-2554	86	31	even	even	ADV
inlawrev-2554	86	32	though	though	SCONJ
inlawrev-2554	86	33	"	"	PUNCT
inlawrev-2554	86	34	fairly	fairly	ADV
inlawrev-2554	86	35	apportioned	apportion	VERB
inlawrev-2554	86	36	"	"	PUNCT
inlawrev-2554	86	37	to	to	PART
inlawrev-2554	86	38	reflect	reflect	VERB
inlawrev-2554	86	39	an	an	DET
inlawrev-2554	86	40	instrumentality	instrumentality	NOUN
inlawrev-2554	86	41	's	's	PART
inlawrev-2554	86	42	presence	presence	NOUN
inlawrev-2554	86	43	within	within	ADP
inlawrev-2554	86	44	the	the	DET
inlawrev-2554	86	45	state	state	NOUN
inlawrev-2554	86	46	,	,	PUNCT
inlawrev-2554	86	47	may	may	AUX
inlawrev-2554	86	48	subject	subject	VERB
inlawrev-2554	86	49	foreign	foreign	ADJ
inlawrev-2554	86	50	commerce	commerce	NOUN
inlawrev-2554	86	51	"	"	PUNCT
inlawrev-2554	86	52	'	'	PUNCT
inlawrev-2554	86	53	to	to	ADP
inlawrev-2554	86	54	the	the	DET
inlawrev-2554	86	55	risk	risk	NOUN
inlawrev-2554	86	56	of	of	ADP
inlawrev-2554	86	57	a	a	DET
inlawrev-2554	86	58	double	double	ADJ
inlawrev-2554	86	59	tax	tax	NOUN
inlawrev-2554	86	60	burden	burden	NOUN
inlawrev-2554	86	61	to	to	PART
inlawrev-2554	86	62	which	which	PRON
inlawrev-2554	86	63	[	[	X
inlawrev-2554	86	64	domestic	domestic	ADJ
inlawrev-2554	86	65	]	]	X
inlawrev-2554	86	66	commerce	commerce	NOUN
inlawrev-2554	86	67	is	be	AUX
inlawrev-2554	86	68	not	not	PART
inlawrev-2554	86	69	exposed	expose	VERB
inlawrev-2554	86	70	,	,	PUNCT
inlawrev-2554	86	71	and	and	CCONJ
inlawrev-2554	86	72	which	which	PRON
inlawrev-2554	86	73	the	the	DET
inlawrev-2554	86	74	commerce	commerce	NOUN
inlawrev-2554	86	75	clause	clause	NOUN
inlawrev-2554	86	76	forbids	forbid	VERB
inlawrev-2554	86	77	.	.	PUNCT
inlawrev-2554	86	78	'	'	PUNCT
inlawrev-2554	87	1	"	"	PUNCT
inlawrev-2554	87	2	441	441	NUM
inlawrev-2554	87	3	u.s	u.s	PROPN
inlawrev-2554	87	4	.	.	PROPN
inlawrev-2554	87	5	at	at	ADP
inlawrev-2554	87	6	447	447	NUM
inlawrev-2554	87	7	-	-	SYM
inlawrev-2554	87	8	48	48	NUM
inlawrev-2554	87	9	(	(	PUNCT
inlawrev-2554	87	10	quoting	quote	VERB
inlawrev-2554	87	11	evco	evco	ADJ
inlawrev-2554	87	12	v.	v.	ADP
inlawrev-2554	87	13	jones	jones	PROPN
inlawrev-2554	87	14	,	,	PUNCT
inlawrev-2554	87	15	409	409	NUM
inlawrev-2554	87	16	u.s	u.s	PROPN
inlawrev-2554	87	17	.	.	PROPN
inlawrev-2554	87	18	91	91	NUM
inlawrev-2554	87	19	,	,	PUNCT
inlawrev-2554	87	20	94	94	NUM
inlawrev-2554	87	21	(	(	PUNCT
inlawrev-2554	87	22	1972	1972	NUM
inlawrev-2554	87	23	)	)	PUNCT
inlawrev-2554	87	24	(	(	PUNCT
inlawrev-2554	87	25	quoting	quote	VERB
inlawrev-2554	87	26	j.d	j.d	PROPN
inlawrev-2554	87	27	.	.	PROPN
inlawrev-2554	87	28	adams	adams	PROPN
inlawrev-2554	87	29	mfg	mfg	PROPN
inlawrev-2554	87	30	.	.	PROPN
inlawrev-2554	87	31	co.	co.	PROPN
inlawrev-2554	88	1	v.	v.	ADP
inlawrev-2554	88	2	storen	storen	PROPN
inlawrev-2554	88	3	,	,	PUNCT
inlawrev-2554	88	4	304	304	NUM
inlawrev-2554	88	5	u.s	u.s	PROPN
inlawrev-2554	88	6	.	.	PROPN
inlawrev-2554	88	7	307	307	NUM
inlawrev-2554	88	8	,	,	PUNCT
inlawrev-2554	88	9	311	311	NUM
inlawrev-2554	88	10	(	(	PUNCT
inlawrev-2554	88	11	1938	1938	NUM
inlawrev-2554	88	12	)	)	PUNCT
inlawrev-2554	88	13	)	)	PUNCT
inlawrev-2554	88	14	)	)	PUNCT
inlawrev-2554	88	15	.	.	PUNCT
inlawrev-2554	89	1	the	the	DET
inlawrev-2554	89	2	court	court	NOUN
inlawrev-2554	89	3	analyzed	analyze	VERB
inlawrev-2554	89	4	the	the	DET
inlawrev-2554	89	5	potentially	potentially	ADV
inlawrev-2554	89	6	harmful	harmful	ADJ
inlawrev-2554	89	7	effect	effect	NOUN
inlawrev-2554	89	8	that	that	SCONJ
inlawrev-2554	89	9	such	such	DET
inlawrev-2554	89	10	a	a	DET
inlawrev-2554	89	11	state	state	NOUN
inlawrev-2554	89	12	tax	tax	NOUN
inlawrev-2554	89	13	may	may	AUX
inlawrev-2554	89	14	have	have	VERB
inlawrev-2554	89	15	on	on	ADP
inlawrev-2554	89	16	foreign	foreign	ADJ
inlawrev-2554	89	17	commerce	commerce	NOUN
inlawrev-2554	89	18	:	:	PUNCT
inlawrev-2554	89	19	a	a	DET
inlawrev-2554	89	20	state	state	NOUN
inlawrev-2554	89	21	tax	tax	NOUN
inlawrev-2554	89	22	on	on	ADP
inlawrev-2554	89	23	instrumentalities	instrumentality	NOUN
inlawrev-2554	89	24	of	of	ADP
inlawrev-2554	89	25	foreign	foreign	ADJ
inlawrev-2554	89	26	commerce	commerce	NOUN
inlawrev-2554	89	27	may	may	AUX
inlawrev-2554	89	28	frustrate	frustrate	VERB
inlawrev-2554	89	29	the	the	DET
inlawrev-2554	89	30	achievement	achievement	NOUN
inlawrev-2554	89	31	of	of	ADP
inlawrev-2554	89	32	federal	federal	ADJ
inlawrev-2554	89	33	uniformity	uniformity	NOUN
inlawrev-2554	89	34	in	in	ADP
inlawrev-2554	89	35	several	several	ADJ
inlawrev-2554	89	36	ways	way	NOUN
inlawrev-2554	89	37	.	.	PUNCT
inlawrev-2554	90	1	if	if	SCONJ
inlawrev-2554	90	2	the	the	DET
inlawrev-2554	90	3	state	state	NOUN
inlawrev-2554	90	4	imposes	impose	VERB
inlawrev-2554	90	5	an	an	DET
inlawrev-2554	90	6	apportioned	apportioned	ADJ
inlawrev-2554	90	7	tax	tax	NOUN
inlawrev-2554	90	8	,	,	PUNCT
inlawrev-2554	90	9	international	international	ADJ
inlawrev-2554	90	10	disputes	dispute	NOUN
inlawrev-2554	90	11	over	over	ADP
inlawrev-2554	90	12	reconciling	reconcile	VERB
inlawrev-2554	90	13	apportionment	apportionment	NOUN
inlawrev-2554	90	14	formulae	formulae	NOUN
inlawrev-2554	90	15	may	may	AUX
inlawrev-2554	90	16	arise	arise	VERB
inlawrev-2554	90	17	.	.	PUNCT
inlawrev-2554	91	1	if	if	SCONJ
inlawrev-2554	91	2	a	a	DET
inlawrev-2554	91	3	novel	novel	ADJ
inlawrev-2554	91	4	state	state	NOUN
inlawrev-2554	91	5	tax	tax	NOUN
inlawrev-2554	91	6	creates	create	VERB
inlawrev-2554	91	7	an	an	DET
inlawrev-2554	91	8	asymmetry	asymmetry	NOUN
inlawrev-2554	91	9	in	in	ADP
inlawrev-2554	91	10	the	the	DET
inlawrev-2554	91	11	international	international	ADJ
inlawrev-2554	91	12	tax	tax	NOUN
inlawrev-2554	91	13	structure	structure	NOUN
inlawrev-2554	91	14	,	,	PUNCT
inlawrev-2554	91	15	foreign	foreign	ADJ
inlawrev-2554	91	16	nations	nation	NOUN
inlawrev-2554	91	17	disadvantaged	disadvantage	VERB
inlawrev-2554	91	18	by	by	ADP
inlawrev-2554	91	19	the	the	DET
inlawrev-2554	91	20	levy	levy	NOUN
inlawrev-2554	91	21	may	may	AUX
inlawrev-2554	91	22	retaliate	retaliate	VERB
inlawrev-2554	91	23	against	against	ADP
inlawrev-2554	91	24	american	american	PROPN
inlawrev-2554	91	25	-	-	PUNCT
inlawrev-2554	91	26	owned	own	VERB
inlawrev-2554	91	27	instrumentalities	instrumentality	NOUN
inlawrev-2554	91	28	present	present	ADJ
inlawrev-2554	91	29	in	in	ADP
inlawrev-2554	91	30	their	their	PRON
inlawrev-2554	91	31	jurisdictions	jurisdiction	NOUN
inlawrev-2554	91	32	.	.	PUNCT
inlawrev-2554	92	1	such	such	ADJ
inlawrev-2554	92	2	retaliation	retaliation	NOUN
inlawrev-2554	92	3	of	of	ADP
inlawrev-2554	92	4	necessity	necessity	NOUN
inlawrev-2554	92	5	would	would	AUX
inlawrev-2554	92	6	be	be	AUX
inlawrev-2554	92	7	directed	direct	VERB
inlawrev-2554	92	8	at	at	ADP
inlawrev-2554	92	9	american	american	ADJ
inlawrev-2554	92	10	transportation	transportation	NOUN
inlawrev-2554	92	11	equipment	equipment	NOUN
inlawrev-2554	92	12	in	in	ADP
inlawrev-2554	92	13	general	general	ADJ
inlawrev-2554	92	14	,	,	PUNCT
inlawrev-2554	92	15	not	not	PART
inlawrev-2554	92	16	just	just	ADV
inlawrev-2554	92	17	that	that	PRON
inlawrev-2554	92	18	of	of	ADP
inlawrev-2554	92	19	the	the	DET
inlawrev-2554	92	20	taxing	tax	VERB
inlawrev-2554	92	21	state	state	NOUN
inlawrev-2554	92	22	,	,	PUNCT
inlawrev-2554	92	23	so	so	SCONJ
inlawrev-2554	92	24	that	that	SCONJ
inlawrev-2554	92	25	the	the	DET
inlawrev-2554	92	26	nation	nation	NOUN
inlawrev-2554	92	27	as	as	ADP
inlawrev-2554	92	28	a	a	DET
inlawrev-2554	92	29	whole	whole	NOUN
inlawrev-2554	92	30	would	would	AUX
inlawrev-2554	92	31	suffer	suffer	VERB
inlawrev-2554	92	32	.	.	PUNCT
inlawrev-2554	93	1	if	if	SCONJ
inlawrev-2554	93	2	other	other	ADJ
inlawrev-2554	93	3	states	state	NOUN
inlawrev-2554	93	4	followed	follow	VERB
inlawrev-2554	93	5	the	the	DET
inlawrev-2554	93	6	taxing	tax	VERB
inlawrev-2554	93	7	state	state	NOUN
inlawrev-2554	93	8	's	's	PART
inlawrev-2554	93	9	example	example	NOUN
inlawrev-2554	93	10	,	,	PUNCT
inlawrev-2554	93	11	various	various	ADJ
inlawrev-2554	93	12	instrumentalities	instrumentality	NOUN
inlawrev-2554	93	13	of	of	ADP
inlawrev-2554	93	14	commerce	commerce	NOUN
inlawrev-2554	93	15	could	could	AUX
inlawrev-2554	93	16	be	be	AUX
inlawrev-2554	93	17	subjected	subject	VERB
inlawrev-2554	93	18	to	to	ADP
inlawrev-2554	93	19	varying	vary	VERB
inlawrev-2554	93	20	degrees	degree	NOUN
inlawrev-2554	93	21	of	of	ADP
inlawrev-2554	93	22	multiple	multiple	ADJ
inlawrev-2554	93	23	taxation	taxation	NOUN
inlawrev-2554	93	24	,	,	PUNCT
inlawrev-2554	93	25	a	a	DET
inlawrev-2554	93	26	result	result	NOUN
inlawrev-2554	93	27	that	that	PRON
inlawrev-2554	93	28	would	would	AUX
inlawrev-2554	93	29	plainly	plainly	ADV
inlawrev-2554	93	30	prevent	prevent	VERB
inlawrev-2554	93	31	this	this	DET
inlawrev-2554	93	32	nation	nation	NOUN
inlawrev-2554	93	33	from	from	ADP
inlawrev-2554	93	34	"	"	PUNCT
inlawrev-2554	93	35	speaking	speak	VERB
inlawrev-2554	93	36	with	with	ADP
inlawrev-2554	93	37	one	one	NUM
inlawrev-2554	93	38	voice	voice	NOUN
inlawrev-2554	93	39	"	"	PUNCT
inlawrev-2554	93	40	in	in	ADP
inlawrev-2554	93	41	regulating	regulate	VERB
inlawrev-2554	93	42	foreign	foreign	ADJ
inlawrev-2554	93	43	commerce	commerce	NOUN
inlawrev-2554	93	44	.	.	PUNCT
inlawrev-2554	94	1	441	441	NUM
inlawrev-2554	94	2	u.s	u.s	PROPN
inlawrev-2554	94	3	.	.	PROPN
inlawrev-2554	95	1	at	at	ADP
inlawrev-2554	95	2	450	450	NUM
inlawrev-2554	95	3	-	-	SYM
inlawrev-2554	95	4	51	51	NUM
inlawrev-2554	95	5	.	.	PUNCT
inlawrev-2554	95	6	''	''	PUNCT
inlawrev-2554	95	7	see	see	VERB
inlawrev-2554	95	8	asarco	asarco	NOUN
inlawrev-2554	95	9	,	,	PUNCT
inlawrev-2554	95	10	inc	inc	PROPN
inlawrev-2554	95	11	.	.	PROPN
inlawrev-2554	96	1	v.	v.	ADP
inlawrev-2554	96	2	idaho	idaho	PROPN
inlawrev-2554	96	3	state	state	NOUN
inlawrev-2554	96	4	tax	tax	NOUN
inlawrev-2554	96	5	comm'n	comm'n	PROPN
inlawrev-2554	96	6	,	,	PUNCT
inlawrev-2554	96	7	102	102	NUM
inlawrev-2554	96	8	s.	s.	PROPN
inlawrev-2554	96	9	ct	ct	PROPN
inlawrev-2554	96	10	.	.	PROPN
inlawrev-2554	96	11	3103	3103	NUM
inlawrev-2554	96	12	,	,	PUNCT
inlawrev-2554	96	13	3109	3109	NUM
inlawrev-2554	96	14	(	(	PUNCT
inlawrev-2554	96	15	1982	1982	NUM
inlawrev-2554	96	16	)	)	PUNCT
inlawrev-2554	96	17	.	.	PUNCT
inlawrev-2554	97	1	1983	1983	NUM
inlawrev-2554	97	2	]	]	PUNCT
inlawrev-2554	98	1	taxing	tax	VERB
inlawrev-2554	98	2	multinational	multinational	ADJ
inlawrev-2554	98	3	corporations	corporation	NOUN
inlawrev-2554	98	4	787	787	NUM
inlawrev-2554	98	5	taxing	tax	VERB
inlawrev-2554	98	6	power	power	NOUN
inlawrev-2554	98	7	asserted	assert	VERB
inlawrev-2554	98	8	by	by	ADP
inlawrev-2554	98	9	a	a	DET
inlawrev-2554	98	10	state	state	NOUN
inlawrev-2554	98	11	must	must	AUX
inlawrev-2554	98	12	bear	bear	VERB
inlawrev-2554	98	13	a	a	DET
inlawrev-2554	98	14	fair	fair	ADJ
inlawrev-2554	98	15	and	and	CCONJ
inlawrev-2554	98	16	substantial	substantial	ADJ
inlawrev-2554	98	17	financial	financial	ADJ
inlawrev-2554	98	18	relationship	relationship	NOUN
inlawrev-2554	98	19	to	to	ADP
inlawrev-2554	98	20	the	the	DET
inlawrev-2554	98	21	protections	protection	NOUN
inlawrev-2554	98	22	,	,	PUNCT
inlawrev-2554	98	23	opportunities	opportunity	NOUN
inlawrev-2554	98	24	,	,	PUNCT
inlawrev-2554	98	25	and	and	CCONJ
inlawrev-2554	98	26	benefits	benefit	NOUN
inlawrev-2554	98	27	conferred	confer	VERB
inlawrev-2554	98	28	by	by	ADP
inlawrev-2554	98	29	that	that	DET
inlawrev-2554	98	30	state	state	NOUN
inlawrev-2554	98	31	.	.	PUNCT
inlawrev-2554	99	1	in	in	ADP
inlawrev-2554	99	2	these	these	DET
inlawrev-2554	99	3	instances	instance	NOUN
inlawrev-2554	99	4	the	the	DET
inlawrev-2554	99	5	controlling	controlling	NOUN
inlawrev-2554	99	6	question	question	NOUN
inlawrev-2554	99	7	is	be	AUX
inlawrev-2554	99	8	whether	whether	SCONJ
inlawrev-2554	99	9	the	the	DET
inlawrev-2554	99	10	taxing	tax	VERB
inlawrev-2554	99	11	state	state	NOUN
inlawrev-2554	99	12	has	have	AUX
inlawrev-2554	99	13	given	give	VERB
inlawrev-2554	99	14	anything	anything	PRON
inlawrev-2554	99	15	to	to	ADP
inlawrev-2554	99	16	the	the	DET
inlawrev-2554	99	17	corporation	corporation	NOUN
inlawrev-2554	99	18	for	for	ADP
inlawrev-2554	99	19	which	which	PRON
inlawrev-2554	99	20	it	it	PRON
inlawrev-2554	99	21	can	can	AUX
inlawrev-2554	99	22	ask	ask	VERB
inlawrev-2554	99	23	a	a	DET
inlawrev-2554	99	24	return.^^	return.^^	NOUN
inlawrev-2554	99	25	in	in	ADP
inlawrev-2554	99	26	moorman	moorman	PROPN
inlawrev-2554	99	27	manufacturing	manufacturing	PROPN
inlawrev-2554	99	28	co.	co.	PROPN
inlawrev-2554	100	1	v.	v.	ADP
inlawrev-2554	100	2	bair,^^	bair,^^	PROPN
inlawrev-2554	100	3	the	the	DET
inlawrev-2554	100	4	court	court	NOUN
inlawrev-2554	100	5	refined	refine	VERB
inlawrev-2554	100	6	this	this	DET
inlawrev-2554	100	7	question	question	NOUN
inlawrev-2554	100	8	by	by	ADP
inlawrev-2554	100	9	combining	combine	VERB
inlawrev-2554	100	10	prior	prior	ADJ
inlawrev-2554	100	11	decisions	decision	NOUN
inlawrev-2554	100	12	into	into	ADP
inlawrev-2554	100	13	the	the	DET
inlawrev-2554	100	14	following	follow	VERB
inlawrev-2554	100	15	test:^^	test:^^	PROPN
inlawrev-2554	100	16	(	(	PUNCT
inlawrev-2554	100	17	1	1	NUM
inlawrev-2554	100	18	)	)	PUNCT
inlawrev-2554	100	19	a	a	DET
inlawrev-2554	100	20	minimal	minimal	ADJ
inlawrev-2554	100	21	connection	connection	NOUN
inlawrev-2554	100	22	must	must	AUX
inlawrev-2554	100	23	exist	exist	VERB
inlawrev-2554	100	24	between	between	ADP
inlawrev-2554	100	25	the	the	DET
inlawrev-2554	100	26	corporation	corporation	NOUN
inlawrev-2554	100	27	's	's	PART
inlawrev-2554	100	28	activities	activity	NOUN
inlawrev-2554	100	29	and	and	CCONJ
inlawrev-2554	100	30	the	the	DET
inlawrev-2554	100	31	taxing	tax	VERB
inlawrev-2554	100	32	state,^^	state,^^	NOUN
inlawrev-2554	100	33	and	and	CCONJ
inlawrev-2554	100	34	(	(	PUNCT
inlawrev-2554	100	35	2	2	X
inlawrev-2554	100	36	)	)	PUNCT
inlawrev-2554	100	37	there	there	PRON
inlawrev-2554	100	38	must	must	AUX
inlawrev-2554	100	39	be	be	AUX
inlawrev-2554	100	40	a	a	DET
inlawrev-2554	100	41	rational	rational	ADJ
inlawrev-2554	100	42	relationship	relationship	NOUN
inlawrev-2554	100	43	between	between	ADP
inlawrev-2554	100	44	the	the	DET
inlawrev-2554	100	45	income	income	NOUN
inlawrev-2554	100	46	attributed	attribute	VERB
inlawrev-2554	100	47	to	to	ADP
inlawrev-2554	100	48	the	the	DET
inlawrev-2554	100	49	state	state	NOUN
inlawrev-2554	100	50	for	for	ADP
inlawrev-2554	100	51	taxing	tax	VERB
inlawrev-2554	100	52	purposes	purpose	NOUN
inlawrev-2554	100	53	and	and	CCONJ
inlawrev-2554	100	54	the	the	DET
inlawrev-2554	100	55	values	value	NOUN
inlawrev-2554	100	56	connected	connect	VERB
inlawrev-2554	100	57	with	with	ADP
inlawrev-2554	100	58	the	the	DET
inlawrev-2554	100	59	state.^27	state.^27	PROPN
inlawrev-2554	100	60	iii	iii	PROPN
inlawrev-2554	100	61	.	.	PUNCT
inlawrev-2554	101	1	principles	principle	NOUN
inlawrev-2554	101	2	and	and	CCONJ
inlawrev-2554	101	3	methods	method	NOUN
inlawrev-2554	101	4	of	of	ADP
inlawrev-2554	101	5	state	state	NOUN
inlawrev-2554	101	6	taxation	taxation	NOUN
inlawrev-2554	101	7	of	of	ADP
inlawrev-2554	101	8	income	income	NOUN
inlawrev-2554	101	9	of	of	ADP
inlawrev-2554	101	10	multinational	multinational	ADJ
inlawrev-2554	101	11	corporations	corporation	NOUN
inlawrev-2554	101	12	in	in	ADP
inlawrev-2554	101	13	complying	comply	VERB
inlawrev-2554	101	14	with	with	ADP
inlawrev-2554	101	15	the	the	DET
inlawrev-2554	101	16	constitutional	constitutional	ADJ
inlawrev-2554	101	17	limitations	limitation	NOUN
inlawrev-2554	102	1	,	,	PUNCT
inlawrev-2554	102	2	the	the	DET
inlawrev-2554	102	3	states	state	NOUN
inlawrev-2554	102	4	have	have	AUX
inlawrev-2554	102	5	developed	develop	VERB
inlawrev-2554	102	6	certain	certain	ADJ
inlawrev-2554	102	7	methods	method	NOUN
inlawrev-2554	102	8	and	and	CCONJ
inlawrev-2554	102	9	adopted	adopt	VERB
inlawrev-2554	102	10	certain	certain	ADJ
inlawrev-2554	102	11	principles	principle	NOUN
inlawrev-2554	102	12	with	with	ADP
inlawrev-2554	102	13	regard	regard	NOUN
inlawrev-2554	102	14	to	to	ADP
inlawrev-2554	102	15	the	the	DET
inlawrev-2554	102	16	taxation	taxation	NOUN
inlawrev-2554	102	17	of	of	ADP
inlawrev-2554	102	18	corporate	corporate	ADJ
inlawrev-2554	102	19	net	net	ADJ
inlawrev-2554	102	20	income	income	NOUN
inlawrev-2554	102	21	.	.	PUNCT
inlawrev-2554	103	1	these	these	DET
inlawrev-2554	103	2	principles	principle	NOUN
inlawrev-2554	103	3	and	and	CCONJ
inlawrev-2554	103	4	methods	method	NOUN
inlawrev-2554	103	5	are	be	AUX
inlawrev-2554	103	6	related	relate	VERB
inlawrev-2554	103	7	to	to	ADP
inlawrev-2554	103	8	the	the	DET
inlawrev-2554	103	9	composition	composition	NOUN
inlawrev-2554	103	10	of	of	ADP
inlawrev-2554	103	11	taxable	taxable	ADJ
inlawrev-2554	103	12	income	income	NOUN
inlawrev-2554	103	13	,	,	PUNCT
inlawrev-2554	103	14	a	a	DET
inlawrev-2554	103	15	state	state	NOUN
inlawrev-2554	103	16	's	's	PART
inlawrev-2554	103	17	jurisdiction	jurisdiction	NOUN
inlawrev-2554	103	18	to	to	PART
inlawrev-2554	103	19	tax	tax	NOUN
inlawrev-2554	103	20	,	,	PUNCT
inlawrev-2554	103	21	and	and	CCONJ
inlawrev-2554	103	22	the	the	DET
inlawrev-2554	103	23	division	division	NOUN
inlawrev-2554	103	24	of	of	ADP
inlawrev-2554	103	25	such	such	ADJ
inlawrev-2554	103	26	net	net	ADJ
inlawrev-2554	103	27	income	income	NOUN
inlawrev-2554	103	28	among	among	ADP
inlawrev-2554	103	29	the	the	DET
inlawrev-2554	103	30	taxing	tax	VERB
inlawrev-2554	103	31	jurisdictions	jurisdiction	NOUN
inlawrev-2554	103	32	.	.	PUNCT
inlawrev-2554	104	1	because	because	SCONJ
inlawrev-2554	104	2	most	most	ADJ
inlawrev-2554	104	3	of	of	ADP
inlawrev-2554	104	4	these	these	DET
inlawrev-2554	104	5	concepts	concept	NOUN
inlawrev-2554	104	6	may	may	AUX
inlawrev-2554	104	7	be	be	AUX
inlawrev-2554	104	8	applicable	applicable	ADJ
inlawrev-2554	104	9	to	to	ADP
inlawrev-2554	104	10	multinational	multinational	ADJ
inlawrev-2554	104	11	corporations	corporation	NOUN
inlawrev-2554	104	12	as	as	ADV
inlawrev-2554	104	13	well	well	ADV
inlawrev-2554	104	14	as	as	ADP
inlawrev-2554	104	15	to	to	PART
inlawrev-2554	104	16	multistate	multistate	VERB
inlawrev-2554	104	17	corporations	corporation	NOUN
inlawrev-2554	104	18	,	,	PUNCT
inlawrev-2554	104	19	it	it	PRON
inlawrev-2554	104	20	is	be	AUX
inlawrev-2554	104	21	appropriate	appropriate	ADJ
inlawrev-2554	104	22	to	to	PART
inlawrev-2554	104	23	briefly	briefly	ADV
inlawrev-2554	104	24	review	review	VERB
inlawrev-2554	104	25	them	they	PRON
inlawrev-2554	104	26	.	.	PUNCT
inlawrev-2554	105	1	a	a	DET
inlawrev-2554	105	2	,	,	PUNCT
inlawrev-2554	105	3	composition	composition	NOUN
inlawrev-2554	105	4	of	of	ADP
inlawrev-2554	105	5	the	the	DET
inlawrev-2554	105	6	tax	tax	NOUN
inlawrev-2554	105	7	base	base	NOUN
inlawrev-2554	105	8	:	:	PUNCT
inlawrev-2554	105	9	determining	determine	VERB
inlawrev-2554	105	10	taxable	taxable	ADJ
inlawrev-2554	105	11	income	income	NOUN
inlawrev-2554	105	12	the	the	DET
inlawrev-2554	105	13	majority	majority	NOUN
inlawrev-2554	105	14	of	of	ADP
inlawrev-2554	105	15	the	the	DET
inlawrev-2554	105	16	states	state	NOUN
inlawrev-2554	105	17	make	make	VERB
inlawrev-2554	105	18	reference	reference	NOUN
inlawrev-2554	105	19	to	to	ADP
inlawrev-2554	105	20	the	the	DET
inlawrev-2554	105	21	federal	federal	ADJ
inlawrev-2554	105	22	taxable	taxable	ADJ
inlawrev-2554	105	23	income	income	NOUN
inlawrev-2554	105	24	of	of	ADP
inlawrev-2554	105	25	a	a	DET
inlawrev-2554	105	26	multinational	multinational	ADJ
inlawrev-2554	105	27	corporation	corporation	NOUN
inlawrev-2554	105	28	for	for	ADP
inlawrev-2554	105	29	the	the	DET
inlawrev-2554	105	30	initial	initial	ADJ
inlawrev-2554	105	31	determination	determination	NOUN
inlawrev-2554	105	32	of	of	ADP
inlawrev-2554	105	33	the	the	DET
inlawrev-2554	105	34	composition	composition	NOUN
inlawrev-2554	105	35	of	of	ADP
inlawrev-2554	105	36	the	the	DET
inlawrev-2554	105	37	income	income	NOUN
inlawrev-2554	105	38	taxable	taxable	ADJ
inlawrev-2554	105	39	by	by	ADP
inlawrev-2554	105	40	the	the	PRON
inlawrev-2554	105	41	state.^^	state.^^	PUNCT
inlawrev-2554	105	42	those	those	DET
inlawrev-2554	105	43	states	state	NOUN
inlawrev-2554	105	44	,	,	PUNCT
inlawrev-2554	105	45	however	however	ADV
inlawrev-2554	105	46	,	,	PUNCT
inlawrev-2554	105	47	make	make	VERB
inlawrev-2554	105	48	certain	certain	ADJ
inlawrev-2554	105	49	adjustments	adjustment	NOUN
inlawrev-2554	105	50	to	to	ADP
inlawrev-2554	105	51	federal	federal	ADJ
inlawrev-2554	105	52	taxable	taxable	ADJ
inlawrev-2554	105	53	income	income	NOUN
inlawrev-2554	105	54	in	in	ADP
inlawrev-2554	105	55	order	order	NOUN
inlawrev-2554	105	56	to	to	PART
inlawrev-2554	105	57	later	later	ADV
inlawrev-2554	105	58	determine	determine	VERB
inlawrev-2554	105	59	what	what	DET
inlawrev-2554	105	60	portion	portion	NOUN
inlawrev-2554	105	61	of	of	ADP
inlawrev-2554	105	62	a	a	DET
inlawrev-2554	105	63	multinational	multinational	ADJ
inlawrev-2554	105	64	corporation	corporation	NOUN
inlawrev-2554	105	65	's	's	PART
inlawrev-2554	105	66	income	income	NOUN
inlawrev-2554	105	67	they	they	PRON
inlawrev-2554	105	68	can	can	AUX
inlawrev-2554	105	69	tax	tax	VERB
inlawrev-2554	105	70	.	.	PUNCT
inlawrev-2554	106	1	with	with	ADP
inlawrev-2554	106	2	respect	respect	NOUN
inlawrev-2554	106	3	to	to	ADP
inlawrev-2554	106	4	such	such	ADJ
inlawrev-2554	106	5	adjustments	adjustment	NOUN
inlawrev-2554	106	6	,	,	PUNCT
inlawrev-2554	106	7	an	an	DET
inlawrev-2554	106	8	important	important	ADJ
inlawrev-2554	106	9	issue	issue	NOUN
inlawrev-2554	106	10	is	be	AUX
inlawrev-2554	106	11	whether	whether	SCONJ
inlawrev-2554	106	12	and	and	CCONJ
inlawrev-2554	106	13	to	to	ADP
inlawrev-2554	106	14	what	what	DET
inlawrev-2554	106	15	extent	extent	NOUN
inlawrev-2554	106	16	intercorporate	intercorporate	ADJ
inlawrev-2554	106	17	dividends	dividend	NOUN
inlawrev-2554	106	18	are	be	AUX
inlawrev-2554	106	19	to	to	ADP
inlawrev-2554	106	20	^^wisconsin	^^wisconsin	PROPN
inlawrev-2554	106	21	v.	v.	CCONJ
inlawrev-2554	106	22	j.c	j.c	PROPN
inlawrev-2554	106	23	.	.	PROPN
inlawrev-2554	106	24	penney	penney	PROPN
inlawrev-2554	106	25	co.	co.	PROPN
inlawrev-2554	106	26	,	,	PUNCT
inlawrev-2554	106	27	311	311	NUM
inlawrev-2554	106	28	u.s	u.s	PROPN
inlawrev-2554	106	29	.	.	PROPN
inlawrev-2554	106	30	435	435	NUM
inlawrev-2554	106	31	,	,	PUNCT
inlawrev-2554	106	32	444	444	NUM
inlawrev-2554	106	33	(	(	PUNCT
inlawrev-2554	106	34	1940	1940	NUM
inlawrev-2554	106	35	)	)	PUNCT
inlawrev-2554	106	36	.	.	PUNCT
inlawrev-2554	107	1	^"437	^"437	PUNCT
inlawrev-2554	107	2	u.s	u.s	PROPN
inlawrev-2554	107	3	.	.	PROPN
inlawrev-2554	107	4	267	267	NUM
inlawrev-2554	107	5	(	(	PUNCT
inlawrev-2554	107	6	1978	1978	NUM
inlawrev-2554	107	7	)	)	PUNCT
inlawrev-2554	107	8	.	.	PUNCT
inlawrev-2554	108	1	''	''	PUNCT
inlawrev-2554	108	2	i	i	PRON
inlawrev-2554	108	3	d.	d.	PROPN
inlawrev-2554	108	4	at	at	ADP
inlawrev-2554	108	5	272	272	NUM
inlawrev-2554	108	6	-	-	SYM
inlawrev-2554	108	7	73	73	NUM
inlawrev-2554	108	8	.	.	PUNCT
inlawrev-2554	109	1	^^the	^^the	DET
inlawrev-2554	109	2	court	court	NOUN
inlawrev-2554	109	3	has	have	AUX
inlawrev-2554	109	4	stated	state	VERB
inlawrev-2554	109	5	that	that	SCONJ
inlawrev-2554	109	6	this	this	PRON
inlawrev-2554	109	7	is	be	AUX
inlawrev-2554	109	8	the	the	DET
inlawrev-2554	109	9	"	"	PUNCT
inlawrev-2554	109	10	time	time	NOUN
inlawrev-2554	109	11	-	-	PUNCT
inlawrev-2554	109	12	honored	honor	VERB
inlawrev-2554	109	13	concept	concept	NOUN
inlawrev-2554	109	14	:	:	PUNCT
inlawrev-2554	109	15	that	that	SCONJ
inlawrev-2554	109	16	due	due	ADJ
inlawrev-2554	109	17	process	process	NOUN
inlawrev-2554	109	18	requires	require	VERB
inlawrev-2554	109	19	some	some	DET
inlawrev-2554	109	20	definite	definite	ADJ
inlawrev-2554	109	21	link	link	NOUN
inlawrev-2554	109	22	,	,	PUNCT
inlawrev-2554	109	23	some	some	DET
inlawrev-2554	109	24	minimum	minimum	ADJ
inlawrev-2554	109	25	connection	connection	NOUN
inlawrev-2554	109	26	,	,	PUNCT
inlawrev-2554	109	27	between	between	ADP
inlawrev-2554	109	28	a	a	DET
inlawrev-2554	109	29	state	state	NOUN
inlawrev-2554	109	30	and	and	CCONJ
inlawrev-2554	109	31	the	the	DET
inlawrev-2554	109	32	person	person	NOUN
inlawrev-2554	109	33	,	,	PUNCT
inlawrev-2554	109	34	property	property	NOUN
inlawrev-2554	109	35	,	,	PUNCT
inlawrev-2554	109	36	or	or	CCONJ
inlawrev-2554	109	37	transaction	transaction	NOUN
inlawrev-2554	109	38	it	it	PRON
inlawrev-2554	109	39	seeks	seek	VERB
inlawrev-2554	109	40	to	to	PART
inlawrev-2554	109	41	tax	tax	VERB
inlawrev-2554	109	42	.	.	PUNCT
inlawrev-2554	109	43	"	"	PUNCT
inlawrev-2554	110	1	miller	miller	PROPN
inlawrev-2554	110	2	bros	bros	PROPN
inlawrev-2554	110	3	.	.	PROPN
inlawrev-2554	110	4	co.	co.	PROPN
inlawrev-2554	110	5	v.	v.	ADP
inlawrev-2554	110	6	maryland	maryland	PROPN
inlawrev-2554	110	7	,	,	PUNCT
inlawrev-2554	110	8	347	347	NUM
inlawrev-2554	110	9	u.s	u.s	PROPN
inlawrev-2554	110	10	.	.	PROPN
inlawrev-2554	110	11	340	340	NUM
inlawrev-2554	110	12	,	,	PUNCT
inlawrev-2554	110	13	344	344	NUM
inlawrev-2554	110	14	-	-	SYM
inlawrev-2554	110	15	45	45	NUM
inlawrev-2554	110	16	(	(	PUNCT
inlawrev-2554	110	17	1954	1954	NUM
inlawrev-2554	110	18	)	)	PUNCT
inlawrev-2554	110	19	.	.	PUNCT
inlawrev-2554	111	1	the	the	DET
inlawrev-2554	111	2	nexus	nexus	NOUN
inlawrev-2554	111	3	is	be	AUX
inlawrev-2554	111	4	established	establish	VERB
inlawrev-2554	111	5	if	if	SCONJ
inlawrev-2554	111	6	a	a	DET
inlawrev-2554	111	7	corporation	corporation	NOUN
inlawrev-2554	111	8	avails	avail	VERB
inlawrev-2554	111	9	itself	itself	PRON
inlawrev-2554	111	10	of	of	ADP
inlawrev-2554	111	11	the	the	DET
inlawrev-2554	111	12	"	"	PUNCT
inlawrev-2554	111	13	substantial	substantial	ADJ
inlawrev-2554	111	14	privilege	privilege	NOUN
inlawrev-2554	111	15	of	of	ADP
inlawrev-2554	111	16	carrying	carry	VERB
inlawrev-2554	111	17	on	on	ADP
inlawrev-2554	111	18	business	business	NOUN
inlawrev-2554	111	19	"	"	PUNCT
inlawrev-2554	111	20	within	within	ADP
inlawrev-2554	111	21	the	the	DET
inlawrev-2554	111	22	taxing	tax	VERB
inlawrev-2554	111	23	state	state	NOUN
inlawrev-2554	111	24	.	.	PUNCT
inlawrev-2554	112	1	wisconsin	wisconsin	PROPN
inlawrev-2554	112	2	v.	v.	PROPN
inlawrev-2554	112	3	j.c	j.c	PROPN
inlawrev-2554	112	4	.	.	PROPN
inlawrev-2554	112	5	penney	penney	PROPN
inlawrev-2554	112	6	,	,	PUNCT
inlawrev-2554	112	7	311	311	NUM
inlawrev-2554	112	8	u.s	u.s	PROPN
inlawrev-2554	112	9	.	.	PROPN
inlawrev-2554	112	10	435	435	NUM
inlawrev-2554	112	11	,	,	PUNCT
inlawrev-2554	112	12	444	444	NUM
inlawrev-2554	112	13	-	-	SYM
inlawrev-2554	112	14	45	45	NUM
inlawrev-2554	112	15	(	(	PUNCT
inlawrev-2554	112	16	1940	1940	NUM
inlawrev-2554	112	17	)	)	PUNCT
inlawrev-2554	112	18	.	.	PUNCT
inlawrev-2554	113	1	"	"	PUNCT
inlawrev-2554	113	2	butler	butler	PROPN
inlawrev-2554	113	3	bros	bros	PROPN
inlawrev-2554	113	4	.	.	PROPN
inlawrev-2554	114	1	v.	v.	ADP
inlawrev-2554	114	2	mccolgan	mccolgan	NOUN
inlawrev-2554	114	3	,	,	PUNCT
inlawrev-2554	114	4	315	315	NUM
inlawrev-2554	114	5	u.s	u.s	PROPN
inlawrev-2554	114	6	.	.	PROPN
inlawrev-2554	114	7	501	501	NUM
inlawrev-2554	114	8	,	,	PUNCT
inlawrev-2554	114	9	506	506	NUM
inlawrev-2554	114	10	(	(	PUNCT
inlawrev-2554	114	11	1942	1942	NUM
inlawrev-2554	114	12	)	)	PUNCT
inlawrev-2554	114	13	.	.	PUNCT
inlawrev-2554	115	1	^tor	^tor	PROPN
inlawrev-2554	116	1	a	a	DET
inlawrev-2554	116	2	discussion	discussion	NOUN
inlawrev-2554	116	3	of	of	ADP
inlawrev-2554	116	4	this	this	DET
inlawrev-2554	116	5	method	method	NOUN
inlawrev-2554	116	6	and	and	CCONJ
inlawrev-2554	116	7	a	a	DET
inlawrev-2554	116	8	listing	listing	NOUN
inlawrev-2554	116	9	of	of	ADP
inlawrev-2554	116	10	the	the	DET
inlawrev-2554	116	11	states	state	NOUN
inlawrev-2554	116	12	using	use	VERB
inlawrev-2554	116	13	it	it	PRON
inlawrev-2554	116	14	,	,	PUNCT
inlawrev-2554	116	15	see	see	VERB
inlawrev-2554	116	16	g.a.o	g.a.o	PROPN
inlawrev-2554	116	17	.	.	PUNCT
inlawrev-2554	116	18	report	report	PROPN
inlawrev-2554	116	19	1982	1982	NUM
inlawrev-2554	116	20	,	,	PUNCT
inlawrev-2554	116	21	supra	supra	PROPN
inlawrev-2554	116	22	note	note	NOUN
inlawrev-2554	116	23	3	3	NUM
inlawrev-2554	116	24	,	,	PUNCT
inlawrev-2554	116	25	at	at	ADP
inlawrev-2554	116	26	13	13	NUM
inlawrev-2554	116	27	,	,	PUNCT
inlawrev-2554	116	28	60	60	NUM
inlawrev-2554	116	29	-	-	SYM
inlawrev-2554	116	30	61	61	NUM
inlawrev-2554	116	31	.	.	PUNCT
inlawrev-2554	117	1	the	the	DET
inlawrev-2554	117	2	remaining	remain	VERB
inlawrev-2554	117	3	states	state	NOUN
inlawrev-2554	117	4	which	which	PRON
inlawrev-2554	117	5	tax	tax	VERB
inlawrev-2554	117	6	corporate	corporate	ADJ
inlawrev-2554	117	7	net	net	ADJ
inlawrev-2554	117	8	income	income	NOUN
inlawrev-2554	117	9	generally	generally	ADV
inlawrev-2554	117	10	start	start	VERB
inlawrev-2554	117	11	with	with	ADP
inlawrev-2554	117	12	the	the	DET
inlawrev-2554	117	13	gross	gross	ADJ
inlawrev-2554	117	14	income	income	NOUN
inlawrev-2554	117	15	of	of	ADP
inlawrev-2554	117	16	the	the	DET
inlawrev-2554	117	17	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	117	18	corporation	corporation	NOUN
inlawrev-2554	117	19	and	and	CCONJ
inlawrev-2554	117	20	deduct	deduct	VERB
inlawrev-2554	117	21	certain	certain	ADJ
inlawrev-2554	117	22	items	item	NOUN
inlawrev-2554	117	23	.	.	PUNCT
inlawrev-2554	118	1	l.	l.	PROPN
inlawrev-2554	118	2	hale	hale	PROPN
inlawrev-2554	118	3	&	&	CCONJ
inlawrev-2554	118	4	r.	r.	PROPN
inlawrev-2554	118	5	kramer	kramer	PROPN
inlawrev-2554	118	6	,	,	PUNCT
inlawrev-2554	118	7	state	state	NOUN
inlawrev-2554	118	8	tax	tax	NOUN
inlawrev-2554	118	9	liability	liability	NOUN
inlawrev-2554	118	10	and	and	CCONJ
inlawrev-2554	118	11	compliance	compliance	NOUN
inlawrev-2554	118	12	manual	manual	NOUN
inlawrev-2554	118	13	28	28	NUM
inlawrev-2554	118	14	-	-	SYM
inlawrev-2554	118	15	29	29	NUM
inlawrev-2554	118	16	(	(	PUNCT
inlawrev-2554	118	17	1981	1981	NUM
inlawrev-2554	118	18	)	)	PUNCT
inlawrev-2554	119	1	[	[	X
inlawrev-2554	119	2	hereinafter	hereinafter	NOUN
inlawrev-2554	119	3	cited	cite	VERB
inlawrev-2554	119	4	as	as	ADP
inlawrev-2554	119	5	hale	hale	PROPN
inlawrev-2554	119	6	&	&	CCONJ
inlawrev-2554	119	7	kramer	kramer	PROPN
inlawrev-2554	119	8	]	]	PROPN
inlawrev-2554	119	9	.	.	PUNCT
inlawrev-2554	120	1	788	788	NUM
inlawrev-2554	120	2	indiana	indiana	PROPN
inlawrev-2554	120	3	law	law	NOUN
inlawrev-2554	120	4	review	review	NOUN
inlawrev-2554	120	5	[	[	X
inlawrev-2554	120	6	vol	vol	NOUN
inlawrev-2554	120	7	.	.	PUNCT
inlawrev-2554	120	8	16:783	16:783	NUM
inlawrev-2554	120	9	be	be	AUX
inlawrev-2554	120	10	included	include	VERB
inlawrev-2554	120	11	in	in	ADP
inlawrev-2554	120	12	the	the	DET
inlawrev-2554	120	13	taxable	taxable	ADJ
inlawrev-2554	120	14	income.^	income.^	NOUN
inlawrev-2554	120	15	®	®	NOUN
inlawrev-2554	120	16	similar	similar	ADJ
inlawrev-2554	120	17	issues	issue	NOUN
inlawrev-2554	120	18	arise	arise	VERB
inlawrev-2554	120	19	with	with	ADP
inlawrev-2554	120	20	respect	respect	NOUN
inlawrev-2554	120	21	to	to	ADP
inlawrev-2554	120	22	other	other	ADJ
inlawrev-2554	120	23	types	type	NOUN
inlawrev-2554	120	24	and	and	CCONJ
inlawrev-2554	120	25	forms	form	NOUN
inlawrev-2554	120	26	of	of	ADP
inlawrev-2554	120	27	income	income	NOUN
inlawrev-2554	120	28	,	,	PUNCT
inlawrev-2554	120	29	such	such	ADJ
inlawrev-2554	120	30	as	as	ADP
inlawrev-2554	120	31	interest	interest	NOUN
inlawrev-2554	120	32	and	and	CCONJ
inlawrev-2554	120	33	royalties^	royalties^	NOUN
inlawrev-2554	120	34	"	"	PUNCT
inlawrev-2554	120	35	or	or	CCONJ
inlawrev-2554	120	36	capital	capital	NOUN
inlawrev-2554	120	37	gains	gain	NOUN
inlawrev-2554	120	38	from	from	ADP
inlawrev-2554	120	39	the	the	DET
inlawrev-2554	120	40	sale	sale	NOUN
inlawrev-2554	120	41	of	of	ADP
inlawrev-2554	120	42	assets	asset	NOUN
inlawrev-2554	120	43	in	in	ADP
inlawrev-2554	120	44	a	a	DET
inlawrev-2554	120	45	state	state	NOUN
inlawrev-2554	120	46	other	other	ADJ
inlawrev-2554	120	47	than	than	ADP
inlawrev-2554	120	48	the	the	DET
inlawrev-2554	120	49	taxing	tax	VERB
inlawrev-2554	120	50	state.^^	state.^^	PUNCT
inlawrev-2554	121	1	these	these	DET
inlawrev-2554	121	2	issues	issue	NOUN
inlawrev-2554	121	3	are	be	AUX
inlawrev-2554	121	4	often	often	ADV
inlawrev-2554	121	5	resolved	resolve	VERB
inlawrev-2554	121	6	by	by	ADP
inlawrev-2554	121	7	focusing	focus	VERB
inlawrev-2554	121	8	on	on	ADP
inlawrev-2554	121	9	an	an	DET
inlawrev-2554	121	10	even	even	ADV
inlawrev-2554	121	11	more	more	ADV
inlawrev-2554	121	12	fundamental	fundamental	ADJ
inlawrev-2554	121	13	analysis	analysis	NOUN
inlawrev-2554	121	14	—	—	PUNCT
inlawrev-2554	121	15	whether	whether	SCONJ
inlawrev-2554	121	16	the	the	DET
inlawrev-2554	121	17	taxing	tax	VERB
inlawrev-2554	121	18	state	state	NOUN
inlawrev-2554	121	19	has	have	VERB
inlawrev-2554	121	20	the	the	DET
inlawrev-2554	121	21	appropriate	appropriate	ADJ
inlawrev-2554	121	22	jurisdiction	jurisdiction	NOUN
inlawrev-2554	121	23	to	to	PART
inlawrev-2554	121	24	tax	tax	VERB
inlawrev-2554	121	25	the	the	DET
inlawrev-2554	121	26	income	income	NOUN
inlawrev-2554	121	27	.	.	PUNCT
inlawrev-2554	122	1	b.	b.	PROPN
inlawrev-2554	122	2	jurisdiction	jurisdiction	PROPN
inlawrev-2554	122	3	to	to	PART
inlawrev-2554	122	4	tax	tax	VERB
inlawrev-2554	122	5	the	the	DET
inlawrev-2554	122	6	states	state	NOUN
inlawrev-2554	122	7	use	use	VERB
inlawrev-2554	122	8	various	various	ADJ
inlawrev-2554	122	9	criteria	criterion	NOUN
inlawrev-2554	122	10	to	to	PART
inlawrev-2554	122	11	establish	establish	VERB
inlawrev-2554	122	12	jurisdiction	jurisdiction	NOUN
inlawrev-2554	122	13	to	to	ADP
inlawrev-2554	122	14	tax;^^	tax;^^	VERB
inlawrev-2554	122	15	however	however	ADV
inlawrev-2554	122	16	,	,	PUNCT
inlawrev-2554	122	17	the	the	DET
inlawrev-2554	122	18	appropriate	appropriate	ADJ
inlawrev-2554	122	19	criteria	criterion	NOUN
inlawrev-2554	122	20	will	will	AUX
inlawrev-2554	122	21	vary	vary	VERB
inlawrev-2554	122	22	depending	depend	VERB
inlawrev-2554	122	23	on	on	ADP
inlawrev-2554	122	24	the	the	DET
inlawrev-2554	122	25	type	type	NOUN
inlawrev-2554	122	26	of	of	ADP
inlawrev-2554	122	27	tax.^^	tax.^^	NOUN
inlawrev-2554	122	28	with	with	ADP
inlawrev-2554	122	29	respect	respect	NOUN
inlawrev-2554	122	30	to	to	ADP
inlawrev-2554	122	31	net	net	ADJ
inlawrev-2554	122	32	income	income	NOUN
inlawrev-2554	122	33	taxes	taxis	NOUN
inlawrev-2554	122	34	,	,	PUNCT
inlawrev-2554	122	35	two	two	NUM
inlawrev-2554	122	36	of	of	ADP
inlawrev-2554	122	37	the	the	DET
inlawrev-2554	122	38	most	most	ADV
inlawrev-2554	122	39	significant	significant	ADJ
inlawrev-2554	122	40	concepts	concept	NOUN
inlawrev-2554	122	41	are	be	AUX
inlawrev-2554	122	42	commercial	commercial	ADJ
inlawrev-2554	122	43	domicile^^	domicile^^	NOUN
inlawrev-2554	122	44	and	and	CCONJ
inlawrev-2554	122	45	nexus.^^	nexus.^^	NUM
inlawrev-2554	122	46	states	state	NOUN
inlawrev-2554	122	47	have	have	VERB
inlawrev-2554	122	48	the	the	DET
inlawrev-2554	122	49	power	power	NOUN
inlawrev-2554	122	50	to	to	PART
inlawrev-2554	122	51	tax	tax	VERB
inlawrev-2554	122	52	their	their	PRON
inlawrev-2554	122	53	domiciliaries	domiciliarie	NOUN
inlawrev-2554	122	54	on	on	ADP
inlawrev-2554	122	55	income	income	NOUN
inlawrev-2554	122	56	earned	earn	VERB
inlawrev-2554	122	57	in	in	ADP
inlawrev-2554	122	58	other	other	ADJ
inlawrev-2554	122	59	states.^^	states.^^	PUNCT
inlawrev-2554	122	60	in	in	ADP
inlawrev-2554	122	61	memphis	memphis	PROPN
inlawrev-2554	122	62	natural	natural	ADJ
inlawrev-2554	122	63	gas	gas	PROPN
inlawrev-2554	122	64	co.	co.	PROPN
inlawrev-2554	123	1	v.	v.	CCONJ
inlawrev-2554	123	2	beeler,^'^	beeler,^'^	PROPN
inlawrev-2554	123	3	the	the	DET
inlawrev-2554	123	4	court	court	NOUN
inlawrev-2554	123	5	upheld	uphold	VERB
inlawrev-2554	123	6	a	a	DET
inlawrev-2554	123	7	tax	tax	NOUN
inlawrev-2554	123	8	on	on	ADP
inlawrev-2554	123	9	the	the	DET
inlawrev-2554	123	10	net	net	NOUN
inlawrev-2554	123	11	^the	^the	DET
inlawrev-2554	123	12	federal	federal	ADJ
inlawrev-2554	123	13	tax	tax	NOUN
inlawrev-2554	123	14	system	system	NOUN
inlawrev-2554	123	15	permits	permit	VERB
inlawrev-2554	123	16	corporations	corporation	NOUN
inlawrev-2554	123	17	within	within	ADP
inlawrev-2554	123	18	a	a	DET
inlawrev-2554	123	19	controlled	control	VERB
inlawrev-2554	123	20	group	group	NOUN
inlawrev-2554	123	21	to	to	PART
inlawrev-2554	123	22	deduct	deduct	VERB
inlawrev-2554	123	23	85	85	NUM
inlawrev-2554	123	24	%	%	NOUN
inlawrev-2554	123	25	to	to	PART
inlawrev-2554	123	26	100	100	NUM
inlawrev-2554	123	27	%	%	NOUN
inlawrev-2554	123	28	of	of	ADP
inlawrev-2554	123	29	the	the	DET
inlawrev-2554	123	30	dividends	dividend	NOUN
inlawrev-2554	123	31	received	receive	VERB
inlawrev-2554	123	32	from	from	ADP
inlawrev-2554	123	33	other	other	ADJ
inlawrev-2554	123	34	corporations	corporation	NOUN
inlawrev-2554	123	35	to	to	ADP
inlawrev-2554	123	36	the	the	DET
inlawrev-2554	123	37	extent	extent	NOUN
inlawrev-2554	123	38	that	that	SCONJ
inlawrev-2554	123	39	the	the	DET
inlawrev-2554	123	40	dividends	dividend	NOUN
inlawrev-2554	123	41	received	receive	VERB
inlawrev-2554	123	42	represent	represent	ADJ
inlawrev-2554	123	43	income	income	NOUN
inlawrev-2554	123	44	that	that	PRON
inlawrev-2554	123	45	has	have	AUX
inlawrev-2554	123	46	already	already	ADV
inlawrev-2554	123	47	been	be	AUX
inlawrev-2554	123	48	subject	subject	ADJ
inlawrev-2554	123	49	to	to	ADP
inlawrev-2554	123	50	federal	federal	ADJ
inlawrev-2554	123	51	income	income	NOUN
inlawrev-2554	123	52	taxation	taxation	NOUN
inlawrev-2554	123	53	in	in	ADP
inlawrev-2554	123	54	order	order	NOUN
inlawrev-2554	123	55	to	to	PART
inlawrev-2554	123	56	avoid	avoid	VERB
inlawrev-2554	123	57	multiple	multiple	ADJ
inlawrev-2554	123	58	taxation	taxation	NOUN
inlawrev-2554	123	59	of	of	ADP
inlawrev-2554	123	60	the	the	DET
inlawrev-2554	123	61	income	income	NOUN
inlawrev-2554	123	62	prior	prior	ADV
inlawrev-2554	123	63	to	to	ADP
inlawrev-2554	123	64	the	the	DET
inlawrev-2554	123	65	distribution	distribution	NOUN
inlawrev-2554	123	66	of	of	ADP
inlawrev-2554	123	67	the	the	DET
inlawrev-2554	123	68	income	income	NOUN
inlawrev-2554	123	69	to	to	ADP
inlawrev-2554	123	70	shareholders	shareholder	NOUN
inlawrev-2554	123	71	.	.	PUNCT
inlawrev-2554	124	1	see	see	VERB
inlawrev-2554	124	2	i.r.c	i.r.c	NOUN
inlawrev-2554	124	3	.	.	PUNCT
inlawrev-2554	125	1	§	§	PROPN
inlawrev-2554	125	2	§	§	PROPN
inlawrev-2554	125	3	243	243	NUM
inlawrev-2554	125	4	-	-	SYM
inlawrev-2554	125	5	247	247	NUM
inlawrev-2554	125	6	(	(	PUNCT
inlawrev-2554	125	7	west	west	PROPN
inlawrev-2554	125	8	1978	1978	NUM
inlawrev-2554	125	9	&	&	CCONJ
inlawrev-2554	125	10	west	west	PROPN
inlawrev-2554	125	11	supp	supp	PROPN
inlawrev-2554	125	12	.	.	PUNCT
inlawrev-2554	125	13	1983	1983	NUM
inlawrev-2554	125	14	)	)	PUNCT
inlawrev-2554	125	15	,	,	PUNCT
inlawrev-2554	125	16	§	§	PROPN
inlawrev-2554	125	17	882	882	NUM
inlawrev-2554	125	18	(	(	PUNCT
inlawrev-2554	125	19	west	west	PROPN
inlawrev-2554	125	20	1982	1982	NUM
inlawrev-2554	125	21	&	&	CCONJ
inlawrev-2554	125	22	west	west	PROPN
inlawrev-2554	125	23	supp	supp	PROPN
inlawrev-2554	125	24	.	.	PUNCT
inlawrev-2554	125	25	1983	1983	NUM
inlawrev-2554	125	26	)	)	PUNCT
inlawrev-2554	125	27	;	;	PUNCT
inlawrev-2554	125	28	b.	b.	PROPN
inlawrev-2554	125	29	bittker	bittker	PROPN
inlawrev-2554	125	30	&	&	CCONJ
inlawrev-2554	125	31	j.	j.	PROPN
inlawrev-2554	125	32	eustice	eustice	PROPN
inlawrev-2554	125	33	.	.	PUNCT
inlawrev-2554	126	1	federal	federal	ADJ
inlawrev-2554	126	2	income	income	NOUN
inlawrev-2554	126	3	taxation	taxation	NOUN
inlawrev-2554	126	4	of	of	ADP
inlawrev-2554	126	5	corporations	corporation	NOUN
inlawrev-2554	126	6	and	and	CCONJ
inlawrev-2554	126	7	shareholders	shareholder	NOUN
inlawrev-2554	126	8	f	f	PROPN
inlawrev-2554	126	9	5.06	5.06	NUM
inlawrev-2554	126	10	(	(	PUNCT
inlawrev-2554	126	11	4th	4th	ADJ
inlawrev-2554	126	12	ed	ed	NOUN
inlawrev-2554	126	13	.	.	PROPN
inlawrev-2554	126	14	1979	1979	NUM
inlawrev-2554	126	15	)	)	PUNCT
inlawrev-2554	126	16	.	.	PUNCT
inlawrev-2554	127	1	in	in	ADP
inlawrev-2554	127	2	the	the	DET
inlawrev-2554	127	3	case	case	NOUN
inlawrev-2554	127	4	of	of	ADP
inlawrev-2554	127	5	an	an	DET
inlawrev-2554	127	6	affiliated	affiliated	ADJ
inlawrev-2554	127	7	group	group	NOUN
inlawrev-2554	127	8	of	of	ADP
inlawrev-2554	127	9	corporations	corporation	NOUN
inlawrev-2554	127	10	which	which	PRON
inlawrev-2554	127	11	files	file	VERB
inlawrev-2554	127	12	a	a	DET
inlawrev-2554	127	13	consolidated	consolidated	ADJ
inlawrev-2554	127	14	return	return	NOUN
inlawrev-2554	127	15	under	under	ADP
inlawrev-2554	127	16	i.r.c	i.r.c	NOUN
inlawrev-2554	127	17	.	.	PUNCT
inlawrev-2554	127	18	sections	section	NOUN
inlawrev-2554	127	19	1501	1501	NUM
inlawrev-2554	127	20	-	-	SYM
inlawrev-2554	127	21	1505	1505	NUM
inlawrev-2554	127	22	,	,	PUNCT
inlawrev-2554	127	23	dividends	dividend	NOUN
inlawrev-2554	127	24	paid	pay	VERB
inlawrev-2554	127	25	by	by	ADP
inlawrev-2554	127	26	one	one	NUM
inlawrev-2554	127	27	member	member	NOUN
inlawrev-2554	127	28	of	of	ADP
inlawrev-2554	127	29	the	the	DET
inlawrev-2554	127	30	affiliated	affiliated	ADJ
inlawrev-2554	127	31	group	group	NOUN
inlawrev-2554	127	32	to	to	ADP
inlawrev-2554	127	33	another	another	DET
inlawrev-2554	127	34	member	member	NOUN
inlawrev-2554	127	35	of	of	ADP
inlawrev-2554	127	36	the	the	DET
inlawrev-2554	127	37	affiliated	affiliate	VERB
inlawrev-2554	127	38	group	group	NOUN
inlawrev-2554	127	39	are	be	AUX
inlawrev-2554	127	40	eliminated	eliminate	VERB
inlawrev-2554	127	41	from	from	ADP
inlawrev-2554	127	42	taxable	taxable	ADJ
inlawrev-2554	127	43	income	income	NOUN
inlawrev-2554	127	44	.	.	PUNCT
inlawrev-2554	128	1	see	see	VERB
inlawrev-2554	128	2	treas	treas	PROPN
inlawrev-2554	128	3	.	.	PUNCT
inlawrev-2554	129	1	reg	reg	PROPN
inlawrev-2554	129	2	.	.	PUNCT
inlawrev-2554	130	1	§	§	PROPN
inlawrev-2554	130	2	1.1502	1.1502	NUM
inlawrev-2554	130	3	-	-	PUNCT
inlawrev-2554	130	4	14(a)(l	14(a)(l	NUM
inlawrev-2554	130	5	)	)	PUNCT
inlawrev-2554	130	6	(	(	PUNCT
inlawrev-2554	130	7	1972	1972	NUM
inlawrev-2554	130	8	)	)	PUNCT
inlawrev-2554	130	9	.	.	PUNCT
inlawrev-2554	131	1	dividend	dividend	NOUN
inlawrev-2554	131	2	income	income	NOUN
inlawrev-2554	131	3	,	,	PUNCT
inlawrev-2554	131	4	however	however	ADV
inlawrev-2554	131	5	,	,	PUNCT
inlawrev-2554	131	6	is	be	AUX
inlawrev-2554	131	7	generally	generally	ADV
inlawrev-2554	131	8	subject	subject	ADJ
inlawrev-2554	131	9	to	to	ADP
inlawrev-2554	131	10	state	state	NOUN
inlawrev-2554	131	11	tax	tax	NOUN
inlawrev-2554	131	12	even	even	ADV
inlawrev-2554	131	13	though	though	SCONJ
inlawrev-2554	131	14	it	it	PRON
inlawrev-2554	131	15	may	may	AUX
inlawrev-2554	131	16	be	be	AUX
inlawrev-2554	131	17	deductible	deductible	ADJ
inlawrev-2554	131	18	for	for	ADP
inlawrev-2554	131	19	federal	federal	ADJ
inlawrev-2554	131	20	income	income	NOUN
inlawrev-2554	131	21	tax	tax	NOUN
inlawrev-2554	131	22	purposes	purpose	NOUN
inlawrev-2554	131	23	.	.	PUNCT
inlawrev-2554	132	1	the	the	DET
inlawrev-2554	132	2	majority	majority	NOUN
inlawrev-2554	132	3	of	of	ADP
inlawrev-2554	132	4	the	the	DET
inlawrev-2554	132	5	states	state	NOUN
inlawrev-2554	132	6	do	do	AUX
inlawrev-2554	132	7	not	not	PART
inlawrev-2554	132	8	acknowledge	acknowledge	VERB
inlawrev-2554	132	9	these	these	DET
inlawrev-2554	132	10	deductions	deduction	NOUN
inlawrev-2554	132	11	.	.	PUNCT
inlawrev-2554	133	1	see	see	VERB
inlawrev-2554	133	2	hale	hale	PROPN
inlawrev-2554	133	3	&	&	CCONJ
inlawrev-2554	133	4	kramer	kramer	PROPN
inlawrev-2554	133	5	,	,	PUNCT
inlawrev-2554	133	6	supra	supra	PROPN
inlawrev-2554	133	7	note	note	PROPN
inlawrev-2554	133	8	28	28	NUM
inlawrev-2554	133	9	,	,	PUNCT
inlawrev-2554	133	10	at	at	ADP
inlawrev-2554	133	11	45	45	NUM
inlawrev-2554	133	12	.	.	PUNCT
inlawrev-2554	134	1	^'see	^'see	VERB
inlawrev-2554	134	2	,	,	PUNCT
inlawrev-2554	134	3	e.g.	e.g.	ADV
inlawrev-2554	134	4	,	,	PUNCT
inlawrev-2554	134	5	quails	quail	NOUN
inlawrev-2554	134	6	v.	v.	ADP
inlawrev-2554	134	7	montgomery	montgomery	PROPN
inlawrev-2554	134	8	ward	ward	PROPN
inlawrev-2554	134	9	&	&	CCONJ
inlawrev-2554	134	10	co.	co.	PROPN
inlawrev-2554	134	11	,	,	PUNCT
inlawrev-2554	134	12	266	266	NUM
inlawrev-2554	134	13	ark	ark	NOUN
inlawrev-2554	134	14	.	.	PROPN
inlawrev-2554	134	15	207	207	NUM
inlawrev-2554	134	16	,	,	PUNCT
inlawrev-2554	134	17	585	585	NUM
inlawrev-2554	134	18	s.w.2d	s.w.2d	NUM
inlawrev-2554	134	19	18	18	NUM
inlawrev-2554	134	20	(	(	PUNCT
inlawrev-2554	134	21	1979	1979	NUM
inlawrev-2554	134	22	)	)	PUNCT
inlawrev-2554	134	23	(	(	PUNCT
inlawrev-2554	134	24	interest	interest	NOUN
inlawrev-2554	134	25	)	)	PUNCT
inlawrev-2554	134	26	.	.	PUNCT
inlawrev-2554	135	1	''	''	PUNCT
inlawrev-2554	135	2	see	see	VERB
inlawrev-2554	135	3	,	,	PUNCT
inlawrev-2554	135	4	e.g.	e.g.	ADV
inlawrev-2554	135	5	,	,	PUNCT
inlawrev-2554	135	6	atlantic	atlantic	PROPN
inlawrev-2554	135	7	richfield	richfield	PROPN
inlawrev-2554	135	8	co.	co.	PROPN
inlawrev-2554	135	9	v.	v.	ADP
inlawrev-2554	135	10	state	state	PROPN
inlawrev-2554	135	11	,	,	PUNCT
inlawrev-2554	135	12	198	198	NUM
inlawrev-2554	135	13	colo	colo	NOUN
inlawrev-2554	135	14	.	.	PUNCT
inlawrev-2554	136	1	413	413	NUM
inlawrev-2554	136	2	,	,	PUNCT
inlawrev-2554	136	3	601	601	NUM
inlawrev-2554	136	4	p.2d	p.2d	NUM
inlawrev-2554	136	5	628	628	NUM
inlawrev-2554	136	6	(	(	PUNCT
inlawrev-2554	136	7	1979	1979	NUM
inlawrev-2554	136	8	)	)	PUNCT
inlawrev-2554	136	9	.	.	PUNCT
inlawrev-2554	137	1	'	'	PUNCT
inlawrev-2554	137	2	^for	^for	ADP
inlawrev-2554	137	3	a	a	DET
inlawrev-2554	137	4	general	general	ADJ
inlawrev-2554	137	5	listing	listing	NOUN
inlawrev-2554	137	6	of	of	ADP
inlawrev-2554	137	7	the	the	DET
inlawrev-2554	137	8	various	various	ADJ
inlawrev-2554	137	9	jurisdiction	jurisdiction	NOUN
inlawrev-2554	137	10	to	to	ADP
inlawrev-2554	137	11	tax	tax	NOUN
inlawrev-2554	137	12	criteria	criterion	NOUN
inlawrev-2554	137	13	which	which	PRON
inlawrev-2554	137	14	are	be	AUX
inlawrev-2554	137	15	used	use	VERB
inlawrev-2554	137	16	by	by	ADP
inlawrev-2554	137	17	the	the	DET
inlawrev-2554	137	18	states	state	NOUN
inlawrev-2554	137	19	which	which	DET
inlawrev-2554	137	20	tax	tax	NOUN
inlawrev-2554	137	21	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	137	22	corporations	corporation	NOUN
inlawrev-2554	137	23	,	,	PUNCT
inlawrev-2554	137	24	see	see	VERB
inlawrev-2554	137	25	g.a.o	g.a.o	PROPN
inlawrev-2554	137	26	.	.	PUNCT
inlawrev-2554	137	27	report-1982	report-1982	VERB
inlawrev-2554	137	28	,	,	PUNCT
inlawrev-2554	137	29	swpra	swpra	NOUN
inlawrev-2554	137	30	note	note	NOUN
inlawrev-2554	137	31	3	3	NUM
inlawrev-2554	137	32	,	,	PUNCT
inlawrev-2554	137	33	at	at	ADP
inlawrev-2554	137	34	59	59	NUM
inlawrev-2554	137	35	-	-	SYM
inlawrev-2554	137	36	60	60	NUM
inlawrev-2554	137	37	.	.	PUNCT
inlawrev-2554	138	1	states	state	VERB
inlawrev-2554	138	2	tax	tax	NOUN
inlawrev-2554	138	3	corporations	corporation	NOUN
inlawrev-2554	138	4	:	:	PUNCT
inlawrev-2554	138	5	(	(	PUNCT
inlawrev-2554	138	6	1	1	X
inlawrev-2554	138	7	)	)	PUNCT
inlawrev-2554	138	8	doing	do	VERB
inlawrev-2554	138	9	business	business	NOUN
inlawrev-2554	138	10	in	in	ADP
inlawrev-2554	138	11	the	the	DET
inlawrev-2554	138	12	state	state	NOUN
inlawrev-2554	138	13	;	;	PUNCT
inlawrev-2554	138	14	(	(	PUNCT
inlawrev-2554	138	15	2	2	X
inlawrev-2554	138	16	)	)	PUNCT
inlawrev-2554	138	17	deriving	derive	VERB
inlawrev-2554	138	18	income	income	NOUN
inlawrev-2554	138	19	from	from	ADP
inlawrev-2554	138	20	sources	source	NOUN
inlawrev-2554	138	21	or	or	CCONJ
inlawrev-2554	138	22	activities	activity	NOUN
inlawrev-2554	138	23	in	in	ADP
inlawrev-2554	138	24	the	the	DET
inlawrev-2554	138	25	state	state	NOUN
inlawrev-2554	138	26	;	;	PUNCT
inlawrev-2554	138	27	(	(	PUNCT
inlawrev-2554	138	28	3	3	X
inlawrev-2554	138	29	)	)	PUNCT
inlawrev-2554	138	30	owning	owning	NOUN
inlawrev-2554	138	31	,	,	PUNCT
inlawrev-2554	138	32	leasing	leasing	NOUN
inlawrev-2554	138	33	,	,	PUNCT
inlawrev-2554	138	34	or	or	CCONJ
inlawrev-2554	138	35	deriving	derive	VERB
inlawrev-2554	138	36	income	income	NOUN
inlawrev-2554	138	37	from	from	ADP
inlawrev-2554	138	38	property	property	NOUN
inlawrev-2554	138	39	in	in	ADP
inlawrev-2554	138	40	the	the	DET
inlawrev-2554	138	41	state	state	NOUN
inlawrev-2554	138	42	;	;	PUNCT
inlawrev-2554	138	43	(	(	PUNCT
inlawrev-2554	138	44	4	4	NUM
inlawrev-2554	138	45	)	)	PUNCT
inlawrev-2554	138	46	or	or	CCONJ
inlawrev-2554	138	47	maintaining	maintain	VERB
inlawrev-2554	138	48	an	an	DET
inlawrev-2554	138	49	office	office	NOUN
inlawrev-2554	138	50	in	in	ADP
inlawrev-2554	138	51	the	the	DET
inlawrev-2554	138	52	state	state	NOUN
inlawrev-2554	138	53	.	.	PUNCT
inlawrev-2554	139	1	i	i	PRON
inlawrev-2554	139	2	d.	d.	PROPN
inlawrev-2554	139	3	"	"	PUNCT
inlawrev-2554	139	4	^see	^see	PROPN
inlawrev-2554	139	5	,	,	PUNCT
inlawrev-2554	139	6	e.g	e.g	PROPN
inlawrev-2554	139	7	..	..	X
inlawrev-2554	139	8	standard	standard	ADJ
inlawrev-2554	139	9	pressed	press	VERB
inlawrev-2554	139	10	steel	steel	PROPN
inlawrev-2554	139	11	co.	co.	PROPN
inlawrev-2554	139	12	v.	v.	ADP
inlawrev-2554	139	13	washington	washington	PROPN
inlawrev-2554	139	14	,	,	PUNCT
inlawrev-2554	139	15	419	419	NUM
inlawrev-2554	139	16	u.s	u.s	PROPN
inlawrev-2554	139	17	.	.	PROPN
inlawrev-2554	139	18	560	560	NUM
inlawrev-2554	139	19	(	(	PUNCT
inlawrev-2554	139	20	1975	1975	NUM
inlawrev-2554	139	21	)	)	PUNCT
inlawrev-2554	139	22	(	(	PUNCT
inlawrev-2554	139	23	presence	presence	NOUN
inlawrev-2554	139	24	of	of	ADP
inlawrev-2554	139	25	agents	agent	NOUN
inlawrev-2554	139	26	in	in	ADP
inlawrev-2554	139	27	the	the	DET
inlawrev-2554	139	28	state	state	NOUN
inlawrev-2554	139	29	is	be	AUX
inlawrev-2554	139	30	sufficient	sufficient	ADJ
inlawrev-2554	139	31	contact	contact	NOUN
inlawrev-2554	139	32	to	to	PART
inlawrev-2554	139	33	justify	justify	VERB
inlawrev-2554	139	34	imposition	imposition	NOUN
inlawrev-2554	139	35	of	of	ADP
inlawrev-2554	139	36	sales	sale	NOUN
inlawrev-2554	139	37	or	or	CCONJ
inlawrev-2554	139	38	gross	gross	ADJ
inlawrev-2554	139	39	receipts	receipt	NOUN
inlawrev-2554	139	40	taxes	taxis	NOUN
inlawrev-2554	139	41	)	)	PUNCT
inlawrev-2554	139	42	;	;	PUNCT
inlawrev-2554	139	43	national	national	ADJ
inlawrev-2554	139	44	geographic	geographic	ADJ
inlawrev-2554	139	45	soc'y	soc'y	PROPN
inlawrev-2554	139	46	v.	v.	ADP
inlawrev-2554	139	47	franchise	franchise	PROPN
inlawrev-2554	139	48	tax	tax	PROPN
inlawrev-2554	139	49	bd	bd	PROPN
inlawrev-2554	139	50	.	.	PROPN
inlawrev-2554	139	51	,	,	PUNCT
inlawrev-2554	139	52	430	430	NUM
inlawrev-2554	139	53	u.s	u.s	PROPN
inlawrev-2554	139	54	.	.	PROPN
inlawrev-2554	139	55	551	551	NUM
inlawrev-2554	139	56	(	(	PUNCT
inlawrev-2554	139	57	1977	1977	NUM
inlawrev-2554	139	58	)	)	PUNCT
inlawrev-2554	139	59	(	(	PUNCT
inlawrev-2554	139	60	any	any	DET
inlawrev-2554	139	61	type	type	NOUN
inlawrev-2554	139	62	of	of	ADP
inlawrev-2554	139	63	permanent	permanent	ADJ
inlawrev-2554	139	64	office	office	NOUN
inlawrev-2554	139	65	or	or	CCONJ
inlawrev-2554	139	66	employees	employee	NOUN
inlawrev-2554	139	67	imposes	impose	VERB
inlawrev-2554	139	68	duty	duty	NOUN
inlawrev-2554	139	69	to	to	PART
inlawrev-2554	139	70	collect	collect	VERB
inlawrev-2554	139	71	use	use	NOUN
inlawrev-2554	139	72	taxes	taxis	NOUN
inlawrev-2554	139	73	on	on	ADP
inlawrev-2554	139	74	sales	sale	NOUN
inlawrev-2554	139	75	)	)	PUNCT
inlawrev-2554	139	76	.	.	PUNCT
inlawrev-2554	140	1	'	'	PUNCT
inlawrev-2554	140	2	^"commercial	^"commercial	ADJ
inlawrev-2554	140	3	domicile	domicile	NOUN
inlawrev-2554	140	4	"	"	PUNCT
inlawrev-2554	140	5	is	be	AUX
inlawrev-2554	140	6	the	the	DET
inlawrev-2554	140	7	state	state	NOUN
inlawrev-2554	140	8	in	in	ADP
inlawrev-2554	140	9	which	which	PRON
inlawrev-2554	140	10	the	the	DET
inlawrev-2554	140	11	operations	operation	NOUN
inlawrev-2554	140	12	and	and	CCONJ
inlawrev-2554	140	13	activities	activity	NOUN
inlawrev-2554	140	14	of	of	ADP
inlawrev-2554	140	15	a	a	DET
inlawrev-2554	140	16	corporation	corporation	NOUN
inlawrev-2554	140	17	are	be	AUX
inlawrev-2554	140	18	managed	manage	VERB
inlawrev-2554	140	19	.	.	PUNCT
inlawrev-2554	141	1	wheeling	wheel	VERB
inlawrev-2554	141	2	steel	steel	PROPN
inlawrev-2554	141	3	corp	corp	PROPN
inlawrev-2554	141	4	.	.	PROPN
inlawrev-2554	142	1	v.	v.	PROPN
inlawrev-2554	142	2	fox	fox	PROPN
inlawrev-2554	142	3	,	,	PUNCT
inlawrev-2554	142	4	298	298	NUM
inlawrev-2554	142	5	u.s	u.s	PROPN
inlawrev-2554	142	6	.	.	PROPN
inlawrev-2554	142	7	193	193	NUM
inlawrev-2554	142	8	,	,	PUNCT
inlawrev-2554	142	9	211	211	NUM
inlawrev-2554	142	10	-	-	SYM
inlawrev-2554	142	11	12	12	NUM
inlawrev-2554	142	12	(	(	PUNCT
inlawrev-2554	142	13	1936	1936	NUM
inlawrev-2554	142	14	)	)	PUNCT
inlawrev-2554	142	15	;	;	PUNCT
inlawrev-2554	142	16	see	see	VERB
inlawrev-2554	142	17	also	also	ADV
inlawrev-2554	142	18	developments	development	NOUN
inlawrev-2554	142	19	in	in	ADP
inlawrev-2554	142	20	the	the	DET
inlawrev-2554	142	21	law	law	NOUN
inlawrev-2554	142	22	—	—	PUNCT
inlawrev-2554	142	23	federal	federal	ADJ
inlawrev-2554	142	24	limitations	limitation	NOUN
inlawrev-2554	142	25	on	on	ADP
inlawrev-2554	142	26	state	state	NOUN
inlawrev-2554	142	27	taxation	taxation	NOUN
inlawrev-2554	142	28	of	of	ADP
inlawrev-2554	142	29	interstate	interstate	ADJ
inlawrev-2554	142	30	business	business	NOUN
inlawrev-2554	142	31	,	,	PUNCT
inlawrev-2554	142	32	75	75	NUM
inlawrev-2554	142	33	harv	harv	NOUN
inlawrev-2554	142	34	.	.	PUNCT
inlawrev-2554	143	1	l.	l.	PROPN
inlawrev-2554	143	2	rev	rev	PROPN
inlawrev-2554	143	3	.	.	PROPN
inlawrev-2554	143	4	953	953	NUM
inlawrev-2554	143	5	,	,	PUNCT
inlawrev-2554	143	6	1005	1005	NUM
inlawrev-2554	143	7	(	(	PUNCT
inlawrev-2554	143	8	1962	1962	NUM
inlawrev-2554	143	9	)	)	PUNCT
inlawrev-2554	143	10	(	(	PUNCT
inlawrev-2554	143	11	courts	court	NOUN
inlawrev-2554	143	12	have	have	AUX
inlawrev-2554	143	13	relied	rely	VERB
inlawrev-2554	143	14	on	on	ADP
inlawrev-2554	143	15	wheeling	wheel	VERB
inlawrev-2554	143	16	steel	steel	NOUN
inlawrev-2554	143	17	to	to	PART
inlawrev-2554	143	18	sustain	sustain	VERB
inlawrev-2554	143	19	net	net	ADJ
inlawrev-2554	143	20	income	income	NOUN
inlawrev-2554	143	21	taxes	taxis	NOUN
inlawrev-2554	143	22	on	on	ADP
inlawrev-2554	143	23	the	the	DET
inlawrev-2554	143	24	basis	basis	NOUN
inlawrev-2554	143	25	of	of	ADP
inlawrev-2554	143	26	commercial	commercial	ADJ
inlawrev-2554	143	27	domicile	domicile	NOUN
inlawrev-2554	143	28	)	)	PUNCT
inlawrev-2554	143	29	.	.	PUNCT
inlawrev-2554	144	1	^^see	^^see	PUNCT
inlawrev-2554	144	2	supra	supra	PROPN
inlawrev-2554	144	3	note	note	PROPN
inlawrev-2554	144	4	26	26	NUM
inlawrev-2554	144	5	and	and	CCONJ
inlawrev-2554	144	6	accompanying	accompany	VERB
inlawrev-2554	144	7	text	text	NOUN
inlawrev-2554	144	8	.	.	PUNCT
inlawrev-2554	145	1	'	'	PUNCT
inlawrev-2554	145	2	*	*	PUNCT
inlawrev-2554	145	3	new	new	PROPN
inlawrev-2554	145	4	york	york	PROPN
inlawrev-2554	145	5	ex	ex	PROPN
inlawrev-2554	145	6	rel	rel	PROPN
inlawrev-2554	145	7	.	.	PUNCT
inlawrev-2554	146	1	cohn	cohn	PROPN
inlawrev-2554	146	2	v.	v.	PROPN
inlawrev-2554	146	3	graves	grave	NOUN
inlawrev-2554	146	4	,	,	PUNCT
inlawrev-2554	146	5	300	300	NUM
inlawrev-2554	146	6	u.s	u.s	PROPN
inlawrev-2554	146	7	.	.	PROPN
inlawrev-2554	146	8	308	308	NUM
inlawrev-2554	146	9	(	(	PUNCT
inlawrev-2554	146	10	1937	1937	NUM
inlawrev-2554	146	11	)	)	PUNCT
inlawrev-2554	146	12	(	(	PUNCT
inlawrev-2554	146	13	rent	rent	VERB
inlawrev-2554	146	14	from	from	ADP
inlawrev-2554	146	15	out	out	ADV
inlawrev-2554	146	16	-	-	PUNCT
inlawrev-2554	146	17	of	of	ADP
inlawrev-2554	146	18	-	-	PUNCT
inlawrev-2554	146	19	state	state	NOUN
inlawrev-2554	146	20	land	land	NOUN
inlawrev-2554	146	21	)	)	PUNCT
inlawrev-2554	146	22	;	;	PUNCT
inlawrev-2554	146	23	lawrence	lawrence	PROPN
inlawrev-2554	146	24	v.	v.	ADP
inlawrev-2554	146	25	state	state	PROPN
inlawrev-2554	146	26	tax	tax	NOUN
inlawrev-2554	146	27	comm'r	comm'r	NOUN
inlawrev-2554	146	28	,	,	PUNCT
inlawrev-2554	146	29	286	286	NUM
inlawrev-2554	146	30	u.s	u.s	PROPN
inlawrev-2554	146	31	.	.	PROPN
inlawrev-2554	146	32	276	276	NUM
inlawrev-2554	146	33	(	(	PUNCT
inlawrev-2554	146	34	1932	1932	NUM
inlawrev-2554	146	35	)	)	PUNCT
inlawrev-2554	146	36	(	(	PUNCT
inlawrev-2554	146	37	compensation	compensation	NOUN
inlawrev-2554	146	38	for	for	ADP
inlawrev-2554	146	39	personal	personal	ADJ
inlawrev-2554	146	40	services	service	NOUN
inlawrev-2554	146	41	rendered	render	VERB
inlawrev-2554	146	42	outside	outside	ADP
inlawrev-2554	146	43	taxing	tax	VERB
inlawrev-2554	146	44	state	state	NOUN
inlawrev-2554	146	45	)	)	PUNCT
inlawrev-2554	146	46	.	.	PUNCT
inlawrev-2554	147	1	'	'	PUNCT
inlawrev-2554	147	2	^315	^315	PRON
inlawrev-2554	147	3	u.s	u.s	PROPN
inlawrev-2554	147	4	.	.	PROPN
inlawrev-2554	147	5	649	649	NUM
inlawrev-2554	147	6	(	(	PUNCT
inlawrev-2554	147	7	1942	1942	NUM
inlawrev-2554	147	8	)	)	PUNCT
inlawrev-2554	147	9	.	.	PUNCT
inlawrev-2554	148	1	1983	1983	NUM
inlawrev-2554	148	2	]	]	PUNCT
inlawrev-2554	149	1	taxing	tax	VERB
inlawrev-2554	149	2	multinational	multinational	ADJ
inlawrev-2554	149	3	corporations	corporation	NOUN
inlawrev-2554	149	4	789	789	NUM
inlawrev-2554	149	5	income	income	NOUN
inlawrev-2554	149	6	of	of	ADP
inlawrev-2554	149	7	a	a	DET
inlawrev-2554	149	8	foreign	foreign	ADJ
inlawrev-2554	149	9	corporation	corporation	NOUN
inlawrev-2554	149	10	over	over	ADP
inlawrev-2554	149	11	commerce	commerce	NOUN
inlawrev-2554	149	12	clause	clause	NOUN
inlawrev-2554	149	13	objections	objection	NOUN
inlawrev-2554	149	14	on	on	ADP
inlawrev-2554	149	15	the	the	DET
inlawrev-2554	149	16	ground	ground	NOUN
inlawrev-2554	149	17	that	that	SCONJ
inlawrev-2554	149	18	the	the	DET
inlawrev-2554	149	19	corporation	corporation	NOUN
inlawrev-2554	149	20	's	's	PART
inlawrev-2554	149	21	establishment	establishment	NOUN
inlawrev-2554	149	22	of	of	ADP
inlawrev-2554	149	23	a	a	DET
inlawrev-2554	149	24	commercial	commercial	ADJ
inlawrev-2554	149	25	domicile	domicile	NOUN
inlawrev-2554	149	26	in	in	ADP
inlawrev-2554	149	27	the	the	DET
inlawrev-2554	149	28	state	state	NOUN
inlawrev-2554	149	29	provided	provide	VERB
inlawrev-2554	149	30	the	the	DET
inlawrev-2554	149	31	necessary	necessary	ADJ
inlawrev-2554	149	32	jurisdiction	jurisdiction	NOUN
inlawrev-2554	149	33	to	to	PART
inlawrev-2554	149	34	tax.^	tax.^	VERB
inlawrev-2554	149	35	®	®	NOUN
inlawrev-2554	149	36	the	the	DET
inlawrev-2554	149	37	due	due	ADJ
inlawrev-2554	149	38	process	process	NOUN
inlawrev-2554	149	39	clause	clause	NOUN
inlawrev-2554	149	40	requires	require	VERB
inlawrev-2554	149	41	sufficient	sufficient	ADJ
inlawrev-2554	149	42	activities	activity	NOUN
inlawrev-2554	149	43	or	or	CCONJ
inlawrev-2554	149	44	connections	connection	NOUN
inlawrev-2554	149	45	between	between	ADP
inlawrev-2554	149	46	the	the	DET
inlawrev-2554	149	47	corporation	corporation	NOUN
inlawrev-2554	149	48	and	and	CCONJ
inlawrev-2554	149	49	the	the	DET
inlawrev-2554	149	50	taxing	tax	VERB
inlawrev-2554	149	51	state	state	NOUN
inlawrev-2554	149	52	to	to	PART
inlawrev-2554	149	53	provide	provide	VERB
inlawrev-2554	149	54	the	the	DET
inlawrev-2554	149	55	state	state	NOUN
inlawrev-2554	149	56	with	with	ADP
inlawrev-2554	149	57	the	the	DET
inlawrev-2554	149	58	jurisdiction	jurisdiction	NOUN
inlawrev-2554	149	59	to	to	ADP
inlawrev-2554	149	60	tax.^^	tax.^^	PROPN
inlawrev-2554	149	61	in	in	ADP
inlawrev-2554	149	62	the	the	DET
inlawrev-2554	149	63	past	past	NOUN
inlawrev-2554	149	64	,	,	PUNCT
inlawrev-2554	149	65	the	the	DET
inlawrev-2554	149	66	supreme	supreme	PROPN
inlawrev-2554	149	67	court	court	PROPN
inlawrev-2554	149	68	has	have	AUX
inlawrev-2554	149	69	not	not	PART
inlawrev-2554	149	70	imposed	impose	VERB
inlawrev-2554	149	71	a	a	DET
inlawrev-2554	149	72	very	very	ADV
inlawrev-2554	149	73	demanding	demanding	ADJ
inlawrev-2554	149	74	test	test	NOUN
inlawrev-2554	149	75	for	for	ADP
inlawrev-2554	149	76	determining	determine	VERB
inlawrev-2554	149	77	what	what	PRON
inlawrev-2554	149	78	minimum	minimum	ADJ
inlawrev-2554	149	79	connections	connection	NOUN
inlawrev-2554	149	80	are	be	AUX
inlawrev-2554	149	81	necessary	necessary	ADJ
inlawrev-2554	149	82	to	to	PART
inlawrev-2554	149	83	satisfy	satisfy	VERB
inlawrev-2554	149	84	the	the	DET
inlawrev-2554	149	85	due	due	ADJ
inlawrev-2554	149	86	process	process	NOUN
inlawrev-2554	149	87	requirement	requirement	NOUN
inlawrev-2554	149	88	.	.	PUNCT
inlawrev-2554	150	1	in	in	ADP
inlawrev-2554	150	2	northwestern	northwestern	ADJ
inlawrev-2554	150	3	states	state	NOUN
inlawrev-2554	150	4	portland	portland	PROPN
inlawrev-2554	150	5	cement	cement	PROPN
inlawrev-2554	150	6	co.	co.	PROPN
inlawrev-2554	150	7	v.	v.	ADP
inlawrev-2554	150	8	minnesota,'^^	minnesota,'^^	PROPN
inlawrev-2554	150	9	the	the	DET
inlawrev-2554	150	10	court	court	NOUN
inlawrev-2554	150	11	sustained	sustain	VERB
inlawrev-2554	150	12	the	the	DET
inlawrev-2554	150	13	power	power	NOUN
inlawrev-2554	150	14	of	of	ADP
inlawrev-2554	150	15	a	a	DET
inlawrev-2554	150	16	state	state	NOUN
inlawrev-2554	150	17	to	to	PART
inlawrev-2554	150	18	levy	levy	VERB
inlawrev-2554	150	19	a	a	DET
inlawrev-2554	150	20	net	net	ADJ
inlawrev-2554	150	21	income	income	NOUN
inlawrev-2554	150	22	tax	tax	NOUN
inlawrev-2554	150	23	on	on	ADP
inlawrev-2554	150	24	an	an	DET
inlawrev-2554	150	25	out	out	ADJ
inlawrev-2554	150	26	-	-	PUNCT
inlawrev-2554	150	27	ofstate	ofstate	NOUN
inlawrev-2554	150	28	corporation	corporation	NOUN
inlawrev-2554	150	29	doing	do	VERB
inlawrev-2554	150	30	an	an	DET
inlawrev-2554	150	31	exclusively	exclusively	ADV
inlawrev-2554	150	32	interstate	interstate	ADJ
inlawrev-2554	150	33	business	business	NOUN
inlawrev-2554	150	34	in	in	ADP
inlawrev-2554	150	35	the	the	DET
inlawrev-2554	150	36	state/^	state/^	NOUN
inlawrev-2554	150	37	the	the	DET
inlawrev-2554	150	38	court	court	NOUN
inlawrev-2554	150	39	concluded	conclude	VERB
inlawrev-2554	150	40	that	that	SCONJ
inlawrev-2554	150	41	the	the	DET
inlawrev-2554	150	42	states	state	NOUN
inlawrev-2554	150	43	could	could	AUX
inlawrev-2554	150	44	tax	tax	VERB
inlawrev-2554	150	45	the	the	DET
inlawrev-2554	150	46	entire	entire	ADJ
inlawrev-2554	150	47	net	net	ADJ
inlawrev-2554	150	48	income	income	NOUN
inlawrev-2554	150	49	of	of	ADP
inlawrev-2554	150	50	a	a	DET
inlawrev-2554	150	51	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	150	52	corporation	corporation	NOUN
inlawrev-2554	150	53	generated	generate	VERB
inlawrev-2554	150	54	by	by	ADP
inlawrev-2554	150	55	interstate	interstate	NOUN
inlawrev-2554	150	56	as	as	ADV
inlawrev-2554	150	57	well	well	ADV
inlawrev-2554	150	58	as	as	ADP
inlawrev-2554	150	59	intrastate	intrastate	ADJ
inlawrev-2554	150	60	activities	activity	NOUN
inlawrev-2554	150	61	provided	provide	VERB
inlawrev-2554	150	62	that	that	SCONJ
inlawrev-2554	150	63	the	the	DET
inlawrev-2554	150	64	income	income	NOUN
inlawrev-2554	150	65	was	be	AUX
inlawrev-2554	150	66	fairly	fairly	ADV
inlawrev-2554	150	67	divided	divide	VERB
inlawrev-2554	150	68	among	among	ADP
inlawrev-2554	150	69	the	the	DET
inlawrev-2554	150	70	taxing	tax	VERB
inlawrev-2554	150	71	states	state	NOUN
inlawrev-2554	150	72	and	and	CCONJ
inlawrev-2554	150	73	that	that	SCONJ
inlawrev-2554	150	74	the	the	DET
inlawrev-2554	150	75	tax	tax	NOUN
inlawrev-2554	150	76	was	be	AUX
inlawrev-2554	150	77	not	not	PART
inlawrev-2554	150	78	discriminatory/^	discriminatory/^	PROPN
inlawrev-2554	150	79	shortly	shortly	ADV
inlawrev-2554	150	80	thereafter	thereafter	ADV
inlawrev-2554	150	81	,	,	PUNCT
inlawrev-2554	150	82	congress	congress	PROPN
inlawrev-2554	150	83	enacted	enact	VERB
inlawrev-2554	150	84	legislation	legislation	NOUN
inlawrev-2554	150	85	on	on	ADP
inlawrev-2554	150	86	the	the	DET
inlawrev-2554	150	87	states	state	NOUN
inlawrev-2554	150	88	'	'	PART
inlawrev-2554	150	89	jurisdiction	jurisdiction	NOUN
inlawrev-2554	150	90	to	to	PART
inlawrev-2554	150	91	tax	tax	NOUN
inlawrev-2554	150	92	.	.	PUNCT
inlawrev-2554	150	93	"	"	PUNCT
inlawrev-2554	151	1	c.	c.	NOUN
inlawrev-2554	151	2	division	division	NOUN
inlawrev-2554	151	3	of	of	ADP
inlawrev-2554	151	4	income	income	NOUN
inlawrev-2554	151	5	among	among	ADP
inlawrev-2554	151	6	jurisdictions	jurisdiction	NOUN
inlawrev-2554	151	7	in	in	ADP
inlawrev-2554	151	8	general	general	ADJ
inlawrev-2554	151	9	,	,	PUNCT
inlawrev-2554	151	10	the	the	DET
inlawrev-2554	151	11	due	due	ADJ
inlawrev-2554	151	12	process	process	NOUN
inlawrev-2554	151	13	clause	clause	NOUN
inlawrev-2554	151	14	provides	provide	VERB
inlawrev-2554	151	15	that	that	SCONJ
inlawrev-2554	151	16	a	a	DET
inlawrev-2554	151	17	state	state	NOUN
inlawrev-2554	151	18	may	may	AUX
inlawrev-2554	151	19	only	only	ADV
inlawrev-2554	151	20	tax	tax	VERB
inlawrev-2554	151	21	net	net	ADJ
inlawrev-2554	151	22	income	income	NOUN
inlawrev-2554	151	23	arising	arise	VERB
inlawrev-2554	151	24	from	from	ADP
inlawrev-2554	151	25	sources	source	NOUN
inlawrev-2554	151	26	within	within	ADP
inlawrev-2554	151	27	the	the	DET
inlawrev-2554	151	28	state	state	NOUN
inlawrev-2554	151	29	.	.	PUNCT
inlawrev-2554	152	1	'^	'^	PROPN
inlawrev-2554	152	2	*	*	PROPN
inlawrev-2554	152	3	because	because	SCONJ
inlawrev-2554	152	4	a	a	DET
inlawrev-2554	152	5	state	state	NOUN
inlawrev-2554	152	6	may	may	AUX
inlawrev-2554	152	7	not	not	PART
inlawrev-2554	152	8	tax	tax	NOUN
inlawrev-2554	152	9	value	value	NOUN
inlawrev-2554	152	10	earned	earn	VERB
inlawrev-2554	152	11	outside	outside	ADP
inlawrev-2554	152	12	of	of	ADP
inlawrev-2554	152	13	its	its	PRON
inlawrev-2554	152	14	borders	border	NOUN
inlawrev-2554	152	15	,	,	PUNCT
inlawrev-2554	152	16	the	the	DET
inlawrev-2554	152	17	states	state	NOUN
inlawrev-2554	152	18	have	have	AUX
inlawrev-2554	152	19	devised	devise	VERB
inlawrev-2554	152	20	three	three	NUM
inlawrev-2554	152	21	methods	method	NOUN
inlawrev-2554	152	22	to	to	PART
inlawrev-2554	152	23	determine	determine	VERB
inlawrev-2554	152	24	the	the	DET
inlawrev-2554	152	25	portion	portion	NOUN
inlawrev-2554	152	26	of	of	ADP
inlawrev-2554	152	27	a	a	DET
inlawrev-2554	152	28	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	152	29	corporation	corporation	NOUN
inlawrev-2554	152	30	's	's	PART
inlawrev-2554	152	31	income	income	NOUN
inlawrev-2554	152	32	which	which	PRON
inlawrev-2554	152	33	is	be	AUX
inlawrev-2554	152	34	deemed	deem	VERB
inlawrev-2554	152	35	to	to	PART
inlawrev-2554	152	36	be	be	AUX
inlawrev-2554	152	37	earned	earn	VERB
inlawrev-2554	152	38	within	within	ADP
inlawrev-2554	152	39	their	their	PRON
inlawrev-2554	152	40	borders	border	NOUN
inlawrev-2554	152	41	:	:	PUNCT
inlawrev-2554	152	42	separate	separate	ADJ
inlawrev-2554	152	43	accounting	accounting	NOUN
inlawrev-2554	152	44	,	,	PUNCT
inlawrev-2554	152	45	specific	specific	ADJ
inlawrev-2554	152	46	allocation	allocation	NOUN
inlawrev-2554	152	47	,	,	PUNCT
inlawrev-2554	152	48	and	and	CCONJ
inlawrev-2554	152	49	formulary	formulary	NOUN
inlawrev-2554	152	50	apportionment	apportionment	NOUN
inlawrev-2554	152	51	.	.	PUNCT
inlawrev-2554	153	1	'*^	'*^	NOUN
inlawrev-2554	153	2	''	''	PUNCT
inlawrev-2554	154	1	i	i	PRON
inlawrev-2554	154	2	d.	d.	PROPN
inlawrev-2554	154	3	at	at	ADP
inlawrev-2554	154	4	652	652	NUM
inlawrev-2554	154	5	,	,	PUNCT
inlawrev-2554	154	6	656	656	NUM
inlawrev-2554	154	7	-	-	SYM
inlawrev-2554	154	8	67	67	NUM
inlawrev-2554	154	9	.	.	PUNCT
inlawrev-2554	154	10	'	'	PUNCT
inlawrev-2554	154	11	^see	^see	PUNCT
inlawrev-2554	154	12	supra	supra	PROPN
inlawrev-2554	154	13	notes	note	VERB
inlawrev-2554	154	14	22	22	NUM
inlawrev-2554	154	15	-	-	SYM
inlawrev-2554	154	16	27	27	NUM
inlawrev-2554	154	17	and	and	CCONJ
inlawrev-2554	154	18	accompanying	accompany	VERB
inlawrev-2554	154	19	text	text	NOUN
inlawrev-2554	154	20	.	.	PUNCT
inlawrev-2554	155	1	*	*	PUNCT
inlawrev-2554	155	2	<	<	X
inlawrev-2554	155	3	'	'	NUM
inlawrev-2554	155	4	358	358	NUM
inlawrev-2554	155	5	u.s	u.s	PROPN
inlawrev-2554	155	6	.	.	PROPN
inlawrev-2554	155	7	450	450	NUM
inlawrev-2554	155	8	(	(	PUNCT
inlawrev-2554	155	9	1959	1959	NUM
inlawrev-2554	155	10	)	)	PUNCT
inlawrev-2554	155	11	.	.	PUNCT
inlawrev-2554	156	1	*	*	PUNCT
inlawrev-2554	156	2	the	the	DET
inlawrev-2554	156	3	systematic	systematic	ADJ
inlawrev-2554	156	4	sales	sale	NOUN
inlawrev-2554	156	5	solicitation	solicitation	NOUN
inlawrev-2554	156	6	activities	activity	NOUN
inlawrev-2554	156	7	in	in	ADP
inlawrev-2554	156	8	the	the	DET
inlawrev-2554	156	9	state	state	NOUN
inlawrev-2554	156	10	subjected	subject	VERB
inlawrev-2554	156	11	the	the	DET
inlawrev-2554	156	12	corporation	corporation	NOUN
inlawrev-2554	156	13	to	to	ADP
inlawrev-2554	156	14	the	the	DET
inlawrev-2554	156	15	state	state	NOUN
inlawrev-2554	156	16	net	net	ADJ
inlawrev-2554	156	17	income	income	NOUN
inlawrev-2554	156	18	tax	tax	NOUN
inlawrev-2554	156	19	even	even	ADV
inlawrev-2554	156	20	though	though	SCONJ
inlawrev-2554	156	21	all	all	DET
inlawrev-2554	156	22	orders	order	NOUN
inlawrev-2554	156	23	taken	take	VERB
inlawrev-2554	156	24	were	be	AUX
inlawrev-2554	156	25	subject	subject	ADJ
inlawrev-2554	156	26	to	to	ADP
inlawrev-2554	156	27	the	the	DET
inlawrev-2554	156	28	final	final	ADJ
inlawrev-2554	156	29	approval	approval	NOUN
inlawrev-2554	156	30	of	of	ADP
inlawrev-2554	156	31	out	out	ADV
inlawrev-2554	156	32	-	-	PUNCT
inlawrev-2554	156	33	of	of	ADP
inlawrev-2554	156	34	-	-	PUNCT
inlawrev-2554	156	35	state	state	NOUN
inlawrev-2554	156	36	offices	office	NOUN
inlawrev-2554	156	37	.	.	PUNCT
inlawrev-2554	157	1	i	i	PRON
inlawrev-2554	157	2	d.	d.	PROPN
inlawrev-2554	157	3	at	at	ADP
inlawrev-2554	157	4	454	454	NUM
inlawrev-2554	157	5	.	.	PUNCT
inlawrev-2554	158	1	«	«	PUNCT
inlawrev-2554	158	2	/d	/d	PUNCT
inlawrev-2554	158	3	.	.	PUNCT
inlawrev-2554	159	1	at	at	ADP
inlawrev-2554	159	2	452	452	NUM
inlawrev-2554	159	3	.	.	PUNCT
inlawrev-2554	160	1	*	*	PUNCT
inlawrev-2554	160	2	^act	^act	NOUN
inlawrev-2554	160	3	of	of	ADP
inlawrev-2554	160	4	sept	sept	PROPN
inlawrev-2554	160	5	.	.	PROPN
inlawrev-2554	160	6	14	14	NUM
inlawrev-2554	160	7	,	,	PUNCT
inlawrev-2554	160	8	1959	1959	NUM
inlawrev-2554	160	9	,	,	PUNCT
inlawrev-2554	160	10	pub	pub	NOUN
inlawrev-2554	160	11	.	.	PUNCT
inlawrev-2554	161	1	l.	l.	PROPN
inlawrev-2554	161	2	no	no	INTJ
inlawrev-2554	161	3	.	.	PROPN
inlawrev-2554	162	1	86	86	NUM
inlawrev-2554	162	2	-	-	SYM
inlawrev-2554	162	3	272	272	NUM
inlawrev-2554	162	4	,	,	PUNCT
inlawrev-2554	162	5	tit	tit	NOUN
inlawrev-2554	162	6	.	.	PUNCT
inlawrev-2554	163	1	i	i	PRON
inlawrev-2554	163	2	,	,	PUNCT
inlawrev-2554	163	3	§	§	PROPN
inlawrev-2554	163	4	§	§	PROPN
inlawrev-2554	163	5	101	101	NUM
inlawrev-2554	163	6	-	-	SYM
inlawrev-2554	163	7	104	104	NUM
inlawrev-2554	163	8	,	,	PUNCT
inlawrev-2554	163	9	73	73	NUM
inlawrev-2554	163	10	stat	stat	NOUN
inlawrev-2554	163	11	.	.	PUNCT
inlawrev-2554	164	1	555	555	NUM
inlawrev-2554	164	2	-	-	SYM
inlawrev-2554	164	3	56	56	NUM
inlawrev-2554	164	4	(	(	PUNCT
inlawrev-2554	164	5	codified	codify	VERB
inlawrev-2554	164	6	at	at	ADP
inlawrev-2554	164	7	15	15	NUM
inlawrev-2554	164	8	u.s.c	u.s.c	NOUN
inlawrev-2554	164	9	.	.	PUNCT
inlawrev-2554	165	1	§	§	PROPN
inlawrev-2554	165	2	§	§	PROPN
inlawrev-2554	165	3	381	381	NUM
inlawrev-2554	165	4	-	-	SYM
inlawrev-2554	165	5	384	384	NUM
inlawrev-2554	165	6	(	(	PUNCT
inlawrev-2554	165	7	1976	1976	NUM
inlawrev-2554	165	8	)	)	PUNCT
inlawrev-2554	165	9	)	)	PUNCT
inlawrev-2554	165	10	.	.	PUNCT
inlawrev-2554	166	1	even	even	ADV
inlawrev-2554	166	2	though	though	SCONJ
inlawrev-2554	166	3	this	this	DET
inlawrev-2554	166	4	law	law	NOUN
inlawrev-2554	166	5	placed	place	VERB
inlawrev-2554	166	6	restrictions	restriction	NOUN
inlawrev-2554	166	7	on	on	ADP
inlawrev-2554	166	8	a	a	DET
inlawrev-2554	166	9	state	state	NOUN
inlawrev-2554	166	10	's	's	PART
inlawrev-2554	166	11	jurisdiction	jurisdiction	NOUN
inlawrev-2554	166	12	to	to	PART
inlawrev-2554	166	13	tax	tax	VERB
inlawrev-2554	166	14	,	,	PUNCT
inlawrev-2554	166	15	it	it	PRON
inlawrev-2554	166	16	is	be	AUX
inlawrev-2554	166	17	of	of	ADP
inlawrev-2554	166	18	little	little	ADJ
inlawrev-2554	166	19	importance	importance	NOUN
inlawrev-2554	166	20	to	to	ADP
inlawrev-2554	166	21	the	the	DET
inlawrev-2554	166	22	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	166	23	corporation	corporation	NOUN
inlawrev-2554	166	24	because	because	SCONJ
inlawrev-2554	166	25	its	its	PRON
inlawrev-2554	166	26	scope	scope	NOUN
inlawrev-2554	166	27	includes	include	VERB
inlawrev-2554	166	28	only	only	ADV
inlawrev-2554	166	29	small	small	ADJ
inlawrev-2554	166	30	merchandising	merchandising	NOUN
inlawrev-2554	166	31	businesses	business	NOUN
inlawrev-2554	166	32	.	.	PUNCT
inlawrev-2554	167	1	see	see	VERB
inlawrev-2554	167	2	hellerstein	hellerstein	NOUN
inlawrev-2554	167	3	,	,	PUNCT
inlawrev-2554	167	4	state	state	NOUN
inlawrev-2554	167	5	taxation	taxation	NOUN
inlawrev-2554	167	6	under	under	ADP
inlawrev-2554	167	7	the	the	DET
inlawrev-2554	167	8	commerce	commerce	NOUN
inlawrev-2554	167	9	clause	clause	NOUN
inlawrev-2554	167	10	:	:	PUNCT
inlawrev-2554	167	11	an	an	DET
inlawrev-2554	167	12	historical	historical	ADJ
inlawrev-2554	167	13	perspective	perspective	NOUN
inlawrev-2554	167	14	,	,	PUNCT
inlawrev-2554	167	15	29	29	NUM
inlawrev-2554	167	16	vand	vand	NOUN
inlawrev-2554	167	17	.	.	PUNCT
inlawrev-2554	168	1	l.	l.	PROPN
inlawrev-2554	168	2	rev	rev	PROPN
inlawrev-2554	168	3	.	.	PROPN
inlawrev-2554	168	4	335	335	NUM
inlawrev-2554	168	5	,	,	PUNCT
inlawrev-2554	168	6	339	339	NUM
inlawrev-2554	168	7	(	(	PUNCT
inlawrev-2554	168	8	1976	1976	NUM
inlawrev-2554	168	9	)	)	PUNCT
inlawrev-2554	168	10	.	.	PUNCT
inlawrev-2554	169	1	for	for	ADP
inlawrev-2554	169	2	an	an	DET
inlawrev-2554	169	3	analysis	analysis	NOUN
inlawrev-2554	169	4	of	of	ADP
inlawrev-2554	169	5	pub	pub	NOUN
inlawrev-2554	169	6	.	.	PUNCT
inlawrev-2554	170	1	l.	l.	PROPN
inlawrev-2554	170	2	no	no	INTJ
inlawrev-2554	170	3	.	.	PROPN
inlawrev-2554	171	1	86	86	NUM
inlawrev-2554	171	2	-	-	SYM
inlawrev-2554	171	3	272	272	NUM
inlawrev-2554	171	4	and	and	CCONJ
inlawrev-2554	171	5	a	a	DET
inlawrev-2554	171	6	treatment	treatment	NOUN
inlawrev-2554	171	7	of	of	ADP
inlawrev-2554	171	8	the	the	DET
inlawrev-2554	171	9	case	case	NOUN
inlawrev-2554	171	10	law	law	NOUN
inlawrev-2554	171	11	thereunder	thereunder	NOUN
inlawrev-2554	171	12	,	,	PUNCT
inlawrev-2554	171	13	see	see	VERB
inlawrev-2554	171	14	hartman	hartman	PROPN
inlawrev-2554	171	15	,	,	PUNCT
inlawrev-2554	171	16	"	"	PUNCT
inlawrev-2554	171	17	solicitation	solicitation	NOUN
inlawrev-2554	171	18	"	"	PUNCT
inlawrev-2554	171	19	and	and	CCONJ
inlawrev-2554	171	20	"	"	PUNCT
inlawrev-2554	171	21	delivery	delivery	NOUN
inlawrev-2554	171	22	"	"	PUNCT
inlawrev-2554	171	23	under	under	ADP
inlawrev-2554	171	24	public	public	ADJ
inlawrev-2554	171	25	law	law	NOUN
inlawrev-2554	171	26	86	86	NUM
inlawrev-2554	171	27	-	-	SYM
inlawrev-2554	171	28	272	272	NUM
inlawrev-2554	171	29	:	:	PUNCT
inlawrev-2554	171	30	an	an	DET
inlawrev-2554	171	31	uncharted	uncharted	ADJ
inlawrev-2554	171	32	course	course	NOUN
inlawrev-2554	171	33	,	,	PUNCT
inlawrev-2554	171	34	29	29	NUM
inlawrev-2554	171	35	vand	vand	NOUN
inlawrev-2554	171	36	.	.	PUNCT
inlawrev-2554	172	1	l.	l.	PROPN
inlawrev-2554	172	2	rev	rev	PROPN
inlawrev-2554	172	3	.	.	PROPN
inlawrev-2554	173	1	353	353	NUM
inlawrev-2554	173	2	(	(	PUNCT
inlawrev-2554	173	3	1976	1976	NUM
inlawrev-2554	173	4	)	)	PUNCT
inlawrev-2554	174	1	;	;	PUNCT
inlawrev-2554	174	2	developments	development	NOUN
inlawrev-2554	174	3	in	in	ADP
inlawrev-2554	174	4	the	the	DET
inlawrev-2554	174	5	law	law	NOUN
inlawrev-2554	174	6	—	—	PUNCT
inlawrev-2554	174	7	federal	federal	ADJ
inlawrev-2554	174	8	limitations	limitation	NOUN
inlawrev-2554	174	9	on	on	ADP
inlawrev-2554	174	10	state	state	NOUN
inlawrev-2554	174	11	taxation	taxation	NOUN
inlawrev-2554	174	12	of	of	ADP
inlawrev-2554	174	13	interstate	interstate	ADJ
inlawrev-2554	174	14	business	business	NOUN
inlawrev-2554	174	15	,	,	PUNCT
inlawrev-2554	174	16	75	75	NUM
inlawrev-2554	174	17	harv	harv	NOUN
inlawrev-2554	174	18	.	.	PUNCT
inlawrev-2554	175	1	l.	l.	PROPN
inlawrev-2554	175	2	rev	rev	PROPN
inlawrev-2554	175	3	.	.	PROPN
inlawrev-2554	176	1	953	953	NUM
inlawrev-2554	176	2	(	(	PUNCT
inlawrev-2554	176	3	1962	1962	NUM
inlawrev-2554	176	4	)	)	PUNCT
inlawrev-2554	176	5	.	.	PUNCT
inlawrev-2554	177	1	*	*	PUNCT
inlawrev-2554	177	2	*	*	PUNCT
inlawrev-2554	177	3	see	see	VERB
inlawrev-2554	177	4	rudolph	rudolph	NOUN
inlawrev-2554	177	5	,	,	PUNCT
inlawrev-2554	177	6	state	state	NOUN
inlawrev-2554	177	7	taxation	taxation	NOUN
inlawrev-2554	177	8	of	of	ADP
inlawrev-2554	177	9	interstate	interstate	ADJ
inlawrev-2554	177	10	business	business	NOUN
inlawrev-2554	177	11	:	:	PUNCT
inlawrev-2554	177	12	the	the	DET
inlawrev-2554	177	13	unitary	unitary	ADJ
inlawrev-2554	177	14	business	business	NOUN
inlawrev-2554	177	15	concept	concept	NOUN
inlawrev-2554	177	16	and	and	CCONJ
inlawrev-2554	177	17	affiliated	affiliate	VERB
inlawrev-2554	177	18	corporate	corporate	ADJ
inlawrev-2554	177	19	groups	group	NOUN
inlawrev-2554	177	20	,	,	PUNCT
inlawrev-2554	177	21	25	25	NUM
inlawrev-2554	177	22	tax	tax	NOUN
inlawrev-2554	177	23	l.	l.	PROPN
inlawrev-2554	177	24	rev	rev	PROPN
inlawrev-2554	177	25	.	.	PROPN
inlawrev-2554	177	26	171	171	NUM
inlawrev-2554	177	27	,	,	PUNCT
inlawrev-2554	177	28	181	181	NUM
inlawrev-2554	177	29	(	(	PUNCT
inlawrev-2554	177	30	1970	1970	NUM
inlawrev-2554	177	31	)	)	PUNCT
inlawrev-2554	177	32	(	(	PUNCT
inlawrev-2554	177	33	cited	cite	VERB
inlawrev-2554	177	34	in	in	ADP
inlawrev-2554	177	35	asarco	asarco	NOUN
inlawrev-2554	177	36	,	,	PUNCT
inlawrev-2554	177	37	102	102	NUM
inlawrev-2554	177	38	s.	s.	PROPN
inlawrev-2554	177	39	ct	ct	PROPN
inlawrev-2554	177	40	.	.	PUNCT
inlawrev-2554	178	1	at	at	ADP
inlawrev-2554	178	2	3109	3109	NUM
inlawrev-2554	178	3	n.ll	n.ll	PROPN
inlawrev-2554	178	4	)	)	PUNCT
inlawrev-2554	178	5	;	;	PUNCT
inlawrev-2554	178	6	see	see	VERB
inlawrev-2554	178	7	also	also	ADV
inlawrev-2554	178	8	northwestern	northwestern	ADJ
inlawrev-2554	178	9	states	state	NOUN
inlawrev-2554	178	10	portland	portland	PROPN
inlawrev-2554	178	11	cement	cement	PROPN
inlawrev-2554	178	12	co.	co.	PROPN
inlawrev-2554	178	13	,	,	PUNCT
inlawrev-2554	178	14	358	358	NUM
inlawrev-2554	178	15	u.s	u.s	PROPN
inlawrev-2554	178	16	.	.	PROPN
inlawrev-2554	178	17	at	at	ADP
inlawrev-2554	178	18	464	464	NUM
inlawrev-2554	178	19	.	.	PUNCT
inlawrev-2554	179	1	*	*	PUNCT
inlawrev-2554	179	2	^see	^see	NUM
inlawrev-2554	179	3	dexter	dexter	PROPN
inlawrev-2554	179	4	,	,	PUNCT
inlawrev-2554	179	5	the	the	DET
inlawrev-2554	179	6	unitary	unitary	ADJ
inlawrev-2554	179	7	concept	concept	NOUN
inlawrev-2554	179	8	in	in	ADP
inlawrev-2554	179	9	state	state	NOUN
inlawrev-2554	179	10	income	income	NOUN
inlawrev-2554	179	11	taxation	taxation	NOUN
inlawrev-2554	179	12	of	of	ADP
inlawrev-2554	179	13	multistatemultinational	multistatemultinational	ADJ
inlawrev-2554	179	14	businesses	business	NOUN
inlawrev-2554	179	15	,	,	PUNCT
inlawrev-2554	179	16	10	10	NUM
inlawrev-2554	179	17	urb	urb	NOUN
inlawrev-2554	179	18	.	.	PUNCT
inlawrev-2554	179	19	law	law	NOUN
inlawrev-2554	179	20	.	.	PUNCT
inlawrev-2554	180	1	181	181	NUM
inlawrev-2554	180	2	,	,	PUNCT
inlawrev-2554	180	3	181	181	NUM
inlawrev-2554	180	4	(	(	PUNCT
inlawrev-2554	180	5	1978	1978	NUM
inlawrev-2554	180	6	)	)	PUNCT
inlawrev-2554	180	7	;	;	PUNCT
inlawrev-2554	181	1	h.r	h.r	PROPN
inlawrev-2554	181	2	.	.	PROPN
inlawrev-2554	181	3	rep	rep	PROPN
inlawrev-2554	181	4	.	.	PROPN
inlawrev-2554	181	5	no	no	PROPN
inlawrev-2554	181	6	.	.	NOUN
inlawrev-2554	181	7	1480	1480	NUM
inlawrev-2554	181	8	,	,	PUNCT
inlawrev-2554	181	9	88th	88th	ADJ
inlawrev-2554	181	10	cong	cong	NOUN
inlawrev-2554	181	11	.	.	PROPN
inlawrev-2554	181	12	,	,	PUNCT
inlawrev-2554	181	13	790	790	NUM
inlawrev-2554	181	14	indiana	indiana	PROPN
inlawrev-2554	181	15	law	law	NOUN
inlawrev-2554	181	16	review	review	NOUN
inlawrev-2554	181	17	[	[	X
inlawrev-2554	181	18	vol	vol	NOUN
inlawrev-2554	181	19	.	.	PUNCT
inlawrev-2554	182	1	16:783	16:783	NUM
inlawrev-2554	182	2	separate	separate	ADJ
inlawrev-2554	182	3	accounting	accounting	NOUN
inlawrev-2554	182	4	is	be	AUX
inlawrev-2554	182	5	used	use	VERB
inlawrev-2554	182	6	when	when	SCONJ
inlawrev-2554	182	7	a	a	DET
inlawrev-2554	182	8	corporation	corporation	NOUN
inlawrev-2554	182	9	can	can	AUX
inlawrev-2554	182	10	separate	separate	VERB
inlawrev-2554	182	11	with	with	ADP
inlawrev-2554	182	12	accuracy	accuracy	NOUN
inlawrev-2554	182	13	the	the	DET
inlawrev-2554	182	14	net	net	ADJ
inlawrev-2554	182	15	income	income	NOUN
inlawrev-2554	182	16	,	,	PUNCT
inlawrev-2554	182	17	if	if	SCONJ
inlawrev-2554	182	18	any	any	PRON
inlawrev-2554	182	19	,	,	PUNCT
inlawrev-2554	182	20	generated	generate	VERB
inlawrev-2554	182	21	or	or	CCONJ
inlawrev-2554	182	22	derived	derive	VERB
inlawrev-2554	182	23	within	within	ADP
inlawrev-2554	182	24	a	a	DET
inlawrev-2554	182	25	particular	particular	ADJ
inlawrev-2554	182	26	state	state	NOUN
inlawrev-2554	182	27	from	from	ADP
inlawrev-2554	182	28	income	income	NOUN
inlawrev-2554	182	29	generated	generate	VERB
inlawrev-2554	182	30	or	or	CCONJ
inlawrev-2554	182	31	derived	derive	VERB
inlawrev-2554	182	32	within	within	ADP
inlawrev-2554	182	33	other	other	ADJ
inlawrev-2554	182	34	states	state	NOUN
inlawrev-2554	182	35	or	or	CCONJ
inlawrev-2554	182	36	geographic	geographic	ADJ
inlawrev-2554	182	37	areas	area	NOUN
inlawrev-2554	182	38	.	.	PUNCT
inlawrev-2554	183	1	specific	specific	ADJ
inlawrev-2554	183	2	allocation	allocation	NOUN
inlawrev-2554	183	3	involves	involve	VERB
inlawrev-2554	183	4	determining	determine	VERB
inlawrev-2554	183	5	the	the	DET
inlawrev-2554	183	6	source	source	NOUN
inlawrev-2554	183	7	of	of	ADP
inlawrev-2554	183	8	particular	particular	ADJ
inlawrev-2554	183	9	items	item	NOUN
inlawrev-2554	183	10	of	of	ADP
inlawrev-2554	183	11	income	income	NOUN
inlawrev-2554	183	12	,	,	PUNCT
inlawrev-2554	183	13	such	such	ADJ
inlawrev-2554	183	14	as	as	ADP
inlawrev-2554	183	15	interest	interest	NOUN
inlawrev-2554	183	16	,	,	PUNCT
inlawrev-2554	183	17	dividends	dividend	NOUN
inlawrev-2554	183	18	,	,	PUNCT
inlawrev-2554	183	19	and	and	CCONJ
inlawrev-2554	183	20	capital	capital	NOUN
inlawrev-2554	183	21	gains	gain	NOUN
inlawrev-2554	183	22	,	,	PUNCT
inlawrev-2554	183	23	which	which	PRON
inlawrev-2554	183	24	the	the	DET
inlawrev-2554	183	25	states	state	NOUN
inlawrev-2554	183	26	may	may	AUX
inlawrev-2554	183	27	allocate	allocate	VERB
inlawrev-2554	183	28	to	to	ADP
inlawrev-2554	183	29	the	the	DET
inlawrev-2554	183	30	commercial	commercial	ADJ
inlawrev-2554	183	31	domicile	domicile	NOUN
inlawrev-2554	183	32	of	of	ADP
inlawrev-2554	183	33	the	the	DET
inlawrev-2554	183	34	corporation	corporation	NOUN
inlawrev-2554	183	35	.	.	PUNCT
inlawrev-2554	184	1	specific	specific	ADJ
inlawrev-2554	184	2	allocation	allocation	NOUN
inlawrev-2554	184	3	is	be	AUX
inlawrev-2554	184	4	sometimes	sometimes	ADV
inlawrev-2554	184	5	used	use	VERB
inlawrev-2554	184	6	in	in	ADP
inlawrev-2554	184	7	conjunction	conjunction	NOUN
inlawrev-2554	184	8	with	with	ADP
inlawrev-2554	184	9	formulary	formulary	ADJ
inlawrev-2554	184	10	apportionment	apportionment	NOUN
inlawrev-2554	184	11	.	.	PUNCT
inlawrev-2554	185	1	in	in	ADP
inlawrev-2554	185	2	contrast	contrast	NOUN
inlawrev-2554	185	3	to	to	ADP
inlawrev-2554	185	4	this	this	DET
inlawrev-2554	185	5	formal	formal	ADJ
inlawrev-2554	185	6	geographical	geographical	ADJ
inlawrev-2554	185	7	or	or	CCONJ
inlawrev-2554	185	8	transactional	transactional	ADJ
inlawrev-2554	185	9	accounting	accounting	NOUN
inlawrev-2554	185	10	,	,	PUNCT
inlawrev-2554	185	11	formulary	formulary	ADJ
inlawrev-2554	185	12	apportionment	apportionment	NOUN
inlawrev-2554	185	13	does	do	AUX
inlawrev-2554	185	14	not	not	PART
inlawrev-2554	185	15	trace	trace	VERB
inlawrev-2554	185	16	the	the	DET
inlawrev-2554	185	17	source	source	NOUN
inlawrev-2554	185	18	of	of	ADP
inlawrev-2554	185	19	the	the	DET
inlawrev-2554	185	20	income	income	NOUN
inlawrev-2554	185	21	or	or	CCONJ
inlawrev-2554	185	22	assign	assign	VERB
inlawrev-2554	185	23	income	income	NOUN
inlawrev-2554	185	24	-	-	PUNCT
inlawrev-2554	185	25	generating	generate	VERB
inlawrev-2554	185	26	activities	activity	NOUN
inlawrev-2554	185	27	to	to	ADP
inlawrev-2554	185	28	certain	certain	ADJ
inlawrev-2554	185	29	states	state	NOUN
inlawrev-2554	185	30	;	;	PUNCT
inlawrev-2554	185	31	rather	rather	ADV
inlawrev-2554	185	32	,	,	PUNCT
inlawrev-2554	185	33	the	the	DET
inlawrev-2554	185	34	formulary	formulary	ADJ
inlawrev-2554	185	35	apportionment	apportionment	NOUN
inlawrev-2554	185	36	method	method	NOUN
inlawrev-2554	185	37	divides	divide	VERB
inlawrev-2554	185	38	the	the	DET
inlawrev-2554	185	39	income	income	NOUN
inlawrev-2554	185	40	of	of	ADP
inlawrev-2554	185	41	a	a	DET
inlawrev-2554	185	42	corporation	corporation	NOUN
inlawrev-2554	185	43	in	in	ADP
inlawrev-2554	185	44	accordance	accordance	NOUN
inlawrev-2554	185	45	with	with	ADP
inlawrev-2554	185	46	a	a	DET
inlawrev-2554	185	47	mathematical	mathematical	ADJ
inlawrev-2554	185	48	formula	formula	NOUN
inlawrev-2554	185	49	which	which	PRON
inlawrev-2554	185	50	quantifies	quantify	VERB
inlawrev-2554	185	51	income	income	NOUN
inlawrev-2554	185	52	-	-	PUNCT
inlawrev-2554	185	53	generating	generate	VERB
inlawrev-2554	185	54	factors	factor	NOUN
inlawrev-2554	185	55	and	and	CCONJ
inlawrev-2554	185	56	roughly	roughly	ADV
inlawrev-2554	185	57	approximates	approximate	VERB
inlawrev-2554	185	58	the	the	DET
inlawrev-2554	185	59	income	income	NOUN
inlawrev-2554	185	60	connected	connect	VERB
inlawrev-2554	185	61	with	with	ADP
inlawrev-2554	185	62	the	the	DET
inlawrev-2554	185	63	taxing	tax	VERB
inlawrev-2554	185	64	state	state	NOUN
inlawrev-2554	185	65	.	.	PUNCT
inlawrev-2554	186	1	'*^	'*^	PROPN
inlawrev-2554	187	1	the	the	DET
inlawrev-2554	187	2	court	court	NOUN
inlawrev-2554	187	3	has	have	AUX
inlawrev-2554	187	4	given	give	VERB
inlawrev-2554	187	5	the	the	DET
inlawrev-2554	187	6	states	state	NOUN
inlawrev-2554	187	7	wide	wide	ADJ
inlawrev-2554	187	8	latitude	latitude	NOUN
inlawrev-2554	187	9	in	in	ADP
inlawrev-2554	187	10	selecting	select	VERB
inlawrev-2554	187	11	apportionment	apportionment	ADJ
inlawrev-2554	187	12	formulas	formula	NOUN
inlawrev-2554	187	13	and	and	CCONJ
inlawrev-2554	187	14	has	have	AUX
inlawrev-2554	187	15	said	say	VERB
inlawrev-2554	187	16	that	that	SCONJ
inlawrev-2554	187	17	it	it	PRON
inlawrev-2554	187	18	will	will	AUX
inlawrev-2554	187	19	not	not	PART
inlawrev-2554	187	20	invalidate	invalidate	VERB
inlawrev-2554	187	21	an	an	DET
inlawrev-2554	187	22	assessment	assessment	NOUN
inlawrev-2554	187	23	resulting	result	VERB
inlawrev-2554	187	24	from	from	ADP
inlawrev-2554	187	25	such	such	DET
inlawrev-2554	187	26	a	a	DET
inlawrev-2554	187	27	formula	formula	NOUN
inlawrev-2554	187	28	unless	unless	SCONJ
inlawrev-2554	187	29	a	a	DET
inlawrev-2554	187	30	corporation	corporation	NOUN
inlawrev-2554	187	31	proves	prove	VERB
inlawrev-2554	187	32	'	'	PUNCT
inlawrev-2554	187	33	"	"	PUNCT
inlawrev-2554	187	34	by	by	ADP
inlawrev-2554	187	35	clear	clear	ADJ
inlawrev-2554	187	36	and	and	CCONJ
inlawrev-2554	187	37	cogent	cogent	ADJ
inlawrev-2554	187	38	evidence	evidence	NOUN
inlawrev-2554	187	39	'	'	PUNCT
inlawrev-2554	187	40	that	that	SCONJ
inlawrev-2554	187	41	the	the	DET
inlawrev-2554	187	42	income	income	NOUN
inlawrev-2554	187	43	attributed	attribute	VERB
inlawrev-2554	187	44	to	to	ADP
inlawrev-2554	187	45	the	the	DET
inlawrev-2554	187	46	state	state	NOUN
inlawrev-2554	187	47	is	be	AUX
inlawrev-2554	187	48	in	in	ADP
inlawrev-2554	187	49	fact	fact	NOUN
inlawrev-2554	187	50	'	'	PUNCT
inlawrev-2554	187	51	out	out	ADP
inlawrev-2554	187	52	of	of	ADP
inlawrev-2554	187	53	all	all	DET
inlawrev-2554	187	54	appropriate	appropriate	ADJ
inlawrev-2554	187	55	proportions	proportion	NOUN
inlawrev-2554	187	56	'	'	PUNCT
inlawrev-2554	187	57	"	"	PUNCT
inlawrev-2554	187	58	to	to	ADP
inlawrev-2554	187	59	the	the	DET
inlawrev-2554	187	60	income	income	NOUN
inlawrev-2554	187	61	-	-	PUNCT
inlawrev-2554	187	62	generating	generate	VERB
inlawrev-2554	187	63	activities	activity	NOUN
inlawrev-2554	187	64	in	in	ADP
inlawrev-2554	187	65	that	that	DET
inlawrev-2554	187	66	state	state	NOUN
inlawrev-2554	187	67	or	or	CCONJ
inlawrev-2554	187	68	is	be	AUX
inlawrev-2554	187	69	a	a	DET
inlawrev-2554	187	70	gross	gross	ADJ
inlawrev-2554	187	71	distortion	distortion	NOUN
inlawrev-2554	187	72	.	.	PUNCT
inlawrev-2554	188	1	"*^	"*^	NOUN
inlawrev-2554	188	2	d.	d.	PROPN
inlawrev-2554	188	3	legislative	legislative	PROPN
inlawrev-2554	188	4	development	development	PROPN
inlawrev-2554	188	5	and	and	CCONJ
inlawrev-2554	188	6	statutory	statutory	ADJ
inlawrev-2554	188	7	application	application	NOUN
inlawrev-2554	188	8	all	all	DET
inlawrev-2554	188	9	states	state	NOUN
inlawrev-2554	188	10	which	which	PRON
inlawrev-2554	188	11	have	have	VERB
inlawrev-2554	188	12	a	a	DET
inlawrev-2554	188	13	corporate	corporate	ADJ
inlawrev-2554	188	14	income	income	NOUN
inlawrev-2554	188	15	tax	tax	NOUN
inlawrev-2554	188	16	use	use	NOUN
inlawrev-2554	188	17	formulary	formulary	ADJ
inlawrev-2554	188	18	apportionment	apportionment	NOUN
inlawrev-2554	188	19	.	.	PUNCT
inlawrev-2554	188	20	"	"	PUNCT
inlawrev-2554	189	1	*	*	PUNCT
inlawrev-2554	189	2	*	*	PUNCT
inlawrev-2554	189	3	the	the	DET
inlawrev-2554	189	4	mathematical	mathematical	ADJ
inlawrev-2554	189	5	formula	formula	NOUN
inlawrev-2554	189	6	attributes	attribute	VERB
inlawrev-2554	189	7	the	the	DET
inlawrev-2554	189	8	total	total	ADJ
inlawrev-2554	189	9	income	income	NOUN
inlawrev-2554	189	10	of	of	ADP
inlawrev-2554	189	11	a	a	DET
inlawrev-2554	189	12	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	189	13	corporation	corporation	NOUN
inlawrev-2554	189	14	to	to	ADP
inlawrev-2554	189	15	the	the	DET
inlawrev-2554	189	16	states	state	NOUN
inlawrev-2554	189	17	on	on	ADP
inlawrev-2554	189	18	the	the	DET
inlawrev-2554	189	19	basis	basis	NOUN
inlawrev-2554	189	20	of	of	ADP
inlawrev-2554	189	21	certain	certain	ADJ
inlawrev-2554	189	22	income	income	NOUN
inlawrev-2554	189	23	-	-	PUNCT
inlawrev-2554	189	24	generating	generate	VERB
inlawrev-2554	189	25	factors	factor	NOUN
inlawrev-2554	189	26	.	.	PUNCT
inlawrev-2554	190	1	the	the	DET
inlawrev-2554	190	2	three	three	NUM
inlawrev-2554	190	3	factors	factor	NOUN
inlawrev-2554	190	4	most	most	ADV
inlawrev-2554	190	5	generally	generally	ADV
inlawrev-2554	190	6	used	use	VERB
inlawrev-2554	190	7	in	in	ADP
inlawrev-2554	190	8	the	the	DET
inlawrev-2554	190	9	apportionment	apportionment	ADJ
inlawrev-2554	190	10	formula	formula	NOUN
inlawrev-2554	190	11	are	be	AUX
inlawrev-2554	190	12	property	property	NOUN
inlawrev-2554	190	13	,	,	PUNCT
inlawrev-2554	190	14	payroll	payroll	NOUN
inlawrev-2554	190	15	,	,	PUNCT
inlawrev-2554	190	16	and	and	CCONJ
inlawrev-2554	190	17	sales	sale	NOUN
inlawrev-2554	190	18	.	.	PUNCT
inlawrev-2554	191	1	"^	"^	VERB
inlawrev-2554	191	2	most	most	ADJ
inlawrev-2554	191	3	of	of	ADP
inlawrev-2554	191	4	the	the	DET
inlawrev-2554	191	5	taxing	tax	VERB
inlawrev-2554	191	6	states	state	NOUN
inlawrev-2554	191	7	have	have	VERB
inlawrev-2554	191	8	statutes	statute	NOUN
inlawrev-2554	191	9	which	which	DET
inlawrev-2554	191	10	apportion	apportion	NOUN
inlawrev-2554	191	11	income	income	NOUN
inlawrev-2554	191	12	by	by	ADP
inlawrev-2554	191	13	comparing	compare	VERB
inlawrev-2554	191	14	the	the	DET
inlawrev-2554	191	15	average	average	NOUN
inlawrev-2554	191	16	of	of	ADP
inlawrev-2554	191	17	the	the	DET
inlawrev-2554	191	18	three	three	NUM
inlawrev-2554	191	19	factors	factor	NOUN
inlawrev-2554	191	20	of	of	ADP
inlawrev-2554	191	21	the	the	DET
inlawrev-2554	191	22	formula	formula	NOUN
inlawrev-2554	191	23	within	within	ADP
inlawrev-2554	191	24	the	the	DET
inlawrev-2554	191	25	taxing	tax	VERB
inlawrev-2554	191	26	state	state	NOUN
inlawrev-2554	191	27	to	to	ADP
inlawrev-2554	191	28	the	the	DET
inlawrev-2554	191	29	total	total	NOUN
inlawrev-2554	191	30	of	of	ADP
inlawrev-2554	191	31	such	such	ADJ
inlawrev-2554	191	32	factors	factor	NOUN
inlawrev-2554	191	33	both	both	CCONJ
inlawrev-2554	191	34	within	within	ADP
inlawrev-2554	191	35	and	and	CCONJ
inlawrev-2554	191	36	without	without	ADP
inlawrev-2554	191	37	the	the	DET
inlawrev-2554	191	38	2d	2d	NUM
inlawrev-2554	191	39	sess	sess	NOUN
inlawrev-2554	191	40	.	.	PUNCT
inlawrev-2554	192	1	160	160	NUM
inlawrev-2554	192	2	-	-	SYM
inlawrev-2554	192	3	217	217	NUM
inlawrev-2554	192	4	(	(	PUNCT
inlawrev-2554	192	5	1964	1964	NUM
inlawrev-2554	192	6	)	)	PUNCT
inlawrev-2554	193	1	[	[	X
inlawrev-2554	193	2	hereinafter	hereinafter	NOUN
inlawrev-2554	193	3	cited	cite	VERB
inlawrev-2554	193	4	as	as	ADP
inlawrev-2554	193	5	special	special	ADJ
inlawrev-2554	193	6	subcommittee	subcommittee	NOUN
inlawrev-2554	193	7	report	report	NOUN
inlawrev-2554	193	8	]	]	X
inlawrev-2554	193	9	;	;	PUNCT
inlawrev-2554	193	10	g.	g.	PROPN
inlawrev-2554	193	11	altman	altman	PROPN
inlawrev-2554	193	12	&	&	CCONJ
inlawrev-2554	193	13	f.	f.	PROPN
inlawrev-2554	193	14	keesling	keesling	PROPN
inlawrev-2554	193	15	.	.	PUNCT
inlawrev-2554	194	1	allocation	allocation	NOUN
inlawrev-2554	194	2	of	of	ADP
inlawrev-2554	194	3	income	income	NOUN
inlawrev-2554	194	4	in	in	ADP
inlawrev-2554	194	5	state	state	NOUN
inlawrev-2554	194	6	taxation	taxation	NOUN
inlawrev-2554	194	7	67	67	NUM
inlawrev-2554	194	8	-	-	SYM
inlawrev-2554	194	9	168	168	NUM
inlawrev-2554	194	10	(	(	PUNCT
inlawrev-2554	194	11	1950	1950	NUM
inlawrev-2554	194	12	)	)	PUNCT
inlawrev-2554	194	13	;	;	PUNCT
inlawrev-2554	194	14	hale	hale	PROPN
inlawrev-2554	194	15	&	&	CCONJ
inlawrev-2554	194	16	kramer	kramer	PROPN
inlawrev-2554	194	17	,	,	PUNCT
inlawrev-2554	194	18	supra	supra	PROPN
inlawrev-2554	194	19	note	note	PROPN
inlawrev-2554	194	20	28	28	NUM
inlawrev-2554	194	21	,	,	PUNCT
inlawrev-2554	194	22	at	at	ADP
inlawrev-2554	194	23	30	30	NUM
inlawrev-2554	194	24	-	-	SYM
inlawrev-2554	194	25	36	36	NUM
inlawrev-2554	194	26	;	;	PUNCT
inlawrev-2554	194	27	j.	j.	PROPN
inlawrev-2554	194	28	hellerstein	hellerstein	PROPN
inlawrev-2554	194	29	&	&	CCONJ
inlawrev-2554	194	30	w.	w.	PROPN
inlawrev-2554	194	31	hellerstein	hellerstein	PROPN
inlawrev-2554	194	32	,	,	PUNCT
inlawrev-2554	194	33	state	state	NOUN
inlawrev-2554	194	34	and	and	CCONJ
inlawrev-2554	194	35	local	local	ADJ
inlawrev-2554	194	36	taxation	taxation	NOUN
inlawrev-2554	194	37	432	432	NUM
inlawrev-2554	194	38	-	-	SYM
inlawrev-2554	194	39	37	37	NUM
inlawrev-2554	194	40	(	(	PUNCT
inlawrev-2554	194	41	4th	4th	ADJ
inlawrev-2554	194	42	ed	ed	NOUN
inlawrev-2554	194	43	.	.	PROPN
inlawrev-2554	194	44	1978	1978	NUM
inlawrev-2554	194	45	)	)	PUNCT
inlawrev-2554	194	46	(	(	PUNCT
inlawrev-2554	194	47	separate	separate	ADJ
inlawrev-2554	194	48	accounting	accounting	NOUN
inlawrev-2554	194	49	)	)	PUNCT
inlawrev-2554	195	1	[	[	X
inlawrev-2554	195	2	hereinafter	hereinafter	NOUN
inlawrev-2554	195	3	cited	cite	VERB
inlawrev-2554	195	4	as	as	ADP
inlawrev-2554	195	5	state	state	NOUN
inlawrev-2554	195	6	and	and	CCONJ
inlawrev-2554	195	7	local	local	ADJ
inlawrev-2554	195	8	taxation	taxation	NOUN
inlawrev-2554	195	9	]	]	PUNCT
inlawrev-2554	195	10	;	;	PUNCT
inlawrev-2554	195	11	boren	boren	PROPN
inlawrev-2554	195	12	,	,	PUNCT
inlawrev-2554	195	13	specific	specific	ADJ
inlawrev-2554	195	14	allocation	allocation	NOUN
inlawrev-2554	195	15	of	of	ADP
inlawrev-2554	195	16	corporate	corporate	ADJ
inlawrev-2554	195	17	income	income	NOUN
inlawrev-2554	195	18	in	in	ADP
inlawrev-2554	195	19	california	california	PROPN
inlawrev-2554	195	20	:	:	PUNCT
inlawrev-2554	195	21	some	some	DET
inlawrev-2554	195	22	problems	problem	NOUN
inlawrev-2554	195	23	in	in	ADP
inlawrev-2554	195	24	the	the	DET
inlawrev-2554	195	25	uniform	uniform	ADJ
inlawrev-2554	195	26	division	division	NOUN
inlawrev-2554	195	27	of	of	ADP
inlawrev-2554	195	28	income	income	NOUN
inlawrev-2554	195	29	for	for	ADP
inlawrev-2554	195	30	tax	tax	NOUN
inlawrev-2554	195	31	purposes	purpose	NOUN
inlawrev-2554	195	32	,	,	PUNCT
inlawrev-2554	195	33	30	30	NUM
inlawrev-2554	195	34	tax	tax	NOUN
inlawrev-2554	195	35	.	.	PUNCT
inlawrev-2554	196	1	l.	l.	PROPN
inlawrev-2554	196	2	rev	rev	PROPN
inlawrev-2554	196	3	.	.	PROPN
inlawrev-2554	197	1	607	607	NUM
inlawrev-2554	197	2	(	(	PUNCT
inlawrev-2554	197	3	1975	1975	NUM
inlawrev-2554	197	4	)	)	PUNCT
inlawrev-2554	197	5	(	(	PUNCT
inlawrev-2554	197	6	specific	specific	ADJ
inlawrev-2554	197	7	allocation	allocation	NOUN
inlawrev-2554	197	8	)	)	PUNCT
inlawrev-2554	197	9	;	;	PUNCT
inlawrev-2554	197	10	hartman	hartman	PROPN
inlawrev-2554	197	11	,	,	PUNCT
inlawrev-2554	197	12	state	state	NOUN
inlawrev-2554	197	13	taxation	taxation	NOUN
inlawrev-2554	197	14	of	of	ADP
inlawrev-2554	197	15	corporate	corporate	ADJ
inlawrev-2554	197	16	income	income	NOUN
inlawrev-2554	197	17	from	from	ADP
inlawrev-2554	197	18	a	a	DET
inlawrev-2554	197	19	multistate	multistate	NOUN
inlawrev-2554	197	20	business	business	NOUN
inlawrev-2554	197	21	,	,	PUNCT
inlawrev-2554	197	22	13	13	NUM
inlawrev-2554	197	23	vand	vand	NOUN
inlawrev-2554	197	24	.	.	PUNCT
inlawrev-2554	198	1	l.	l.	PROPN
inlawrev-2554	198	2	rev	rev	PROPN
inlawrev-2554	198	3	.	.	PROPN
inlawrev-2554	198	4	21	21	NUM
inlawrev-2554	198	5	,	,	PUNCT
inlawrev-2554	198	6	64	64	NUM
inlawrev-2554	198	7	-	-	SYM
inlawrev-2554	198	8	74	74	NUM
inlawrev-2554	198	9	(	(	PUNCT
inlawrev-2554	198	10	1959	1959	NUM
inlawrev-2554	198	11	)	)	PUNCT
inlawrev-2554	198	12	(	(	PUNCT
inlawrev-2554	198	13	formula	formula	NOUN
inlawrev-2554	198	14	apportionment	apportionment	NOUN
inlawrev-2554	198	15	)	)	PUNCT
inlawrev-2554	198	16	.	.	PUNCT
inlawrev-2554	199	1	*	*	PUNCT
inlawrev-2554	199	2	'	'	PUNCT
inlawrev-2554	199	3	see	see	VERB
inlawrev-2554	199	4	moorman	moorman	PROPN
inlawrev-2554	199	5	mfg	mfg	PROPN
inlawrev-2554	199	6	.	.	PROPN
inlawrev-2554	199	7	co.	co.	PROPN
inlawrev-2554	200	1	v.	v.	ADP
inlawrev-2554	200	2	w.	w.	PROPN
inlawrev-2554	200	3	bair	bair	PROPN
inlawrev-2554	200	4	,	,	PUNCT
inlawrev-2554	200	5	437	437	NUM
inlawrev-2554	200	6	u.s	u.s	PROPN
inlawrev-2554	200	7	.	.	PROPN
inlawrev-2554	200	8	267	267	NUM
inlawrev-2554	200	9	,	,	PUNCT
inlawrev-2554	200	10	273	273	NUM
inlawrev-2554	200	11	(	(	PUNCT
inlawrev-2554	200	12	1978	1978	NUM
inlawrev-2554	200	13	)	)	PUNCT
inlawrev-2554	200	14	.	.	PUNCT
inlawrev-2554	201	1	"	"	PUNCT
inlawrev-2554	201	2	i	i	PRON
inlawrev-2554	201	3	d.	d.	PROPN
inlawrev-2554	201	4	at	at	ADP
inlawrev-2554	201	5	274	274	NUM
inlawrev-2554	201	6	(	(	PUNCT
inlawrev-2554	201	7	quoting	quote	VERB
inlawrev-2554	201	8	hans	hans	PROPN
inlawrev-2554	201	9	rees	rees	PROPN
inlawrev-2554	201	10	'	'	PART
inlawrev-2554	201	11	sons	son	NOUN
inlawrev-2554	201	12	,	,	PUNCT
inlawrev-2554	201	13	inc	inc	PROPN
inlawrev-2554	201	14	.	.	PROPN
inlawrev-2554	201	15	v.	v.	PROPN
inlawrev-2554	201	16	north	north	PROPN
inlawrev-2554	201	17	carolina	carolina	PROPN
inlawrev-2554	201	18	ex	ex	PROPN
inlawrev-2554	201	19	rel	rel	PROPN
inlawrev-2554	201	20	.	.	PUNCT
inlawrev-2554	201	21	maxwell	maxwell	PROPN
inlawrev-2554	201	22	,	,	PUNCT
inlawrev-2554	201	23	283	283	NUM
inlawrev-2554	201	24	u.s	u.s	PROPN
inlawrev-2554	201	25	.	.	PROPN
inlawrev-2554	201	26	123	123	NUM
inlawrev-2554	201	27	,	,	PUNCT
inlawrev-2554	201	28	135	135	NUM
inlawrev-2554	201	29	(	(	PUNCT
inlawrev-2554	201	30	1931	1931	NUM
inlawrev-2554	201	31	)	)	PUNCT
inlawrev-2554	201	32	)	)	PUNCT
inlawrev-2554	201	33	.	.	PUNCT
inlawrev-2554	202	1	the	the	DET
inlawrev-2554	202	2	burden	burden	NOUN
inlawrev-2554	202	3	of	of	ADP
inlawrev-2554	202	4	proving	prove	VERB
inlawrev-2554	202	5	that	that	SCONJ
inlawrev-2554	202	6	a	a	DET
inlawrev-2554	202	7	state	state	NOUN
inlawrev-2554	202	8	tax	tax	NOUN
inlawrev-2554	202	9	is	be	AUX
inlawrev-2554	202	10	unconstitutional	unconstitutional	ADJ
inlawrev-2554	202	11	traditionally	traditionally	ADV
inlawrev-2554	202	12	has	have	AUX
inlawrev-2554	202	13	been	be	AUX
inlawrev-2554	202	14	on	on	ADP
inlawrev-2554	202	15	the	the	DET
inlawrev-2554	202	16	taxpayer	taxpayer	NOUN
inlawrev-2554	202	17	.	.	PUNCT
inlawrev-2554	203	1	dexter	dexter	PROPN
inlawrev-2554	203	2	,	,	PUNCT
inlawrev-2554	203	3	supra	supra	PROPN
inlawrev-2554	203	4	note	note	PROPN
inlawrev-2554	203	5	45	45	NUM
inlawrev-2554	203	6	,	,	PUNCT
inlawrev-2554	203	7	at	at	ADP
inlawrev-2554	203	8	187	187	NUM
inlawrev-2554	203	9	.	.	PUNCT
inlawrev-2554	204	1	*	*	PUNCT
inlawrev-2554	204	2	^see	^see	NUM
inlawrev-2554	204	3	dexter	dexter	PROPN
inlawrev-2554	204	4	,	,	PUNCT
inlawrev-2554	204	5	supra	supra	PROPN
inlawrev-2554	204	6	note	note	PROPN
inlawrev-2554	204	7	45	45	NUM
inlawrev-2554	204	8	,	,	PUNCT
inlawrev-2554	204	9	at	at	ADP
inlawrev-2554	204	10	182	182	NUM
inlawrev-2554	204	11	&	&	CCONJ
inlawrev-2554	204	12	n.l	n.l	PROPN
inlawrev-2554	204	13	.	.	PROPN
inlawrev-2554	205	1	*	*	PROPN
inlawrev-2554	205	2	^see	^see	PROPN
inlawrev-2554	205	3	general	general	PROPN
inlawrev-2554	205	4	motors	motors	PROPN
inlawrev-2554	205	5	corp	corp	PROPN
inlawrev-2554	205	6	.	.	PROPN
inlawrev-2554	206	1	v.	v.	ADP
inlawrev-2554	206	2	district	district	PROPN
inlawrev-2554	206	3	of	of	ADP
inlawrev-2554	206	4	columbia	columbia	PROPN
inlawrev-2554	206	5	,	,	PUNCT
inlawrev-2554	206	6	380	380	NUM
inlawrev-2554	206	7	u.s	u.s	PROPN
inlawrev-2554	206	8	.	.	PROPN
inlawrev-2554	206	9	553	553	NUM
inlawrev-2554	206	10	,	,	PUNCT
inlawrev-2554	206	11	559	559	NUM
inlawrev-2554	206	12	(	(	PUNCT
inlawrev-2554	206	13	1965	1965	NUM
inlawrev-2554	206	14	)	)	PUNCT
inlawrev-2554	206	15	;	;	PUNCT
inlawrev-2554	206	16	special	special	ADJ
inlawrev-2554	206	17	subcommittee	subcommittee	NOUN
inlawrev-2554	206	18	report	report	NOUN
inlawrev-2554	206	19	,	,	PUNCT
inlawrev-2554	206	20	supra	supra	PROPN
inlawrev-2554	206	21	note	note	PROPN
inlawrev-2554	206	22	45	45	NUM
inlawrev-2554	206	23	,	,	PUNCT
inlawrev-2554	206	24	at	at	ADP
inlawrev-2554	206	25	168	168	NUM
inlawrev-2554	206	26	-	-	SYM
inlawrev-2554	206	27	70	70	NUM
inlawrev-2554	206	28	(	(	PUNCT
inlawrev-2554	206	29	providing	provide	VERB
inlawrev-2554	206	30	a	a	DET
inlawrev-2554	206	31	description	description	NOUN
inlawrev-2554	206	32	of	of	ADP
inlawrev-2554	206	33	formula	formula	NOUN
inlawrev-2554	206	34	apportionment	apportionment	NOUN
inlawrev-2554	206	35	and	and	CCONJ
inlawrev-2554	206	36	illustrations	illustration	NOUN
inlawrev-2554	206	37	of	of	ADP
inlawrev-2554	206	38	the	the	DET
inlawrev-2554	206	39	mechanics	mechanic	NOUN
inlawrev-2554	206	40	of	of	ADP
inlawrev-2554	206	41	the	the	DET
inlawrev-2554	206	42	use	use	NOUN
inlawrev-2554	206	43	of	of	ADP
inlawrev-2554	206	44	different	different	ADJ
inlawrev-2554	206	45	formulas	formula	NOUN
inlawrev-2554	206	46	)	)	PUNCT
inlawrev-2554	206	47	.	.	PUNCT
inlawrev-2554	207	1	1983	1983	NUM
inlawrev-2554	207	2	]	]	PUNCT
inlawrev-2554	208	1	taxing	tax	VERB
inlawrev-2554	208	2	multinational	multinational	ADJ
inlawrev-2554	208	3	corporations	corporation	NOUN
inlawrev-2554	208	4	791	791	NUM
inlawrev-2554	208	5	state.^	state.^	NUM
inlawrev-2554	208	6	"	"	PUNCT
inlawrev-2554	208	7	there	there	PRON
inlawrev-2554	208	8	have	have	AUX
inlawrev-2554	208	9	been	be	AUX
inlawrev-2554	208	10	two	two	NUM
inlawrev-2554	208	11	significant	significant	ADJ
inlawrev-2554	208	12	state	state	NOUN
inlawrev-2554	208	13	statutory	statutory	ADJ
inlawrev-2554	208	14	developments	development	NOUN
inlawrev-2554	208	15	addressing	address	VERB
inlawrev-2554	208	16	the	the	DET
inlawrev-2554	208	17	problem	problem	NOUN
inlawrev-2554	208	18	of	of	ADP
inlawrev-2554	208	19	dividing	divide	VERB
inlawrev-2554	208	20	the	the	DET
inlawrev-2554	208	21	income	income	NOUN
inlawrev-2554	208	22	of	of	ADP
inlawrev-2554	208	23	a	a	DET
inlawrev-2554	208	24	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	208	25	corporation	corporation	NOUN
inlawrev-2554	208	26	among	among	ADP
inlawrev-2554	208	27	those	those	DET
inlawrev-2554	208	28	states	state	NOUN
inlawrev-2554	208	29	having	have	VERB
inlawrev-2554	208	30	the	the	DET
inlawrev-2554	208	31	jurisdiction	jurisdiction	NOUN
inlawrev-2554	208	32	to	to	PART
inlawrev-2554	208	33	tax	tax	VERB
inlawrev-2554	208	34	some	some	DET
inlawrev-2554	208	35	portion	portion	NOUN
inlawrev-2554	208	36	of	of	ADP
inlawrev-2554	208	37	that	that	DET
inlawrev-2554	208	38	income	income	NOUN
inlawrev-2554	208	39	:	:	PUNCT
inlawrev-2554	208	40	(	(	PUNCT
inlawrev-2554	208	41	1	1	X
inlawrev-2554	208	42	)	)	PUNCT
inlawrev-2554	208	43	the	the	DET
inlawrev-2554	208	44	uniform	uniform	ADJ
inlawrev-2554	208	45	division	division	NOUN
inlawrev-2554	208	46	of	of	ADP
inlawrev-2554	208	47	income	income	NOUN
inlawrev-2554	208	48	for	for	ADP
inlawrev-2554	208	49	tax	tax	NOUN
inlawrev-2554	208	50	purposes	purpose	NOUN
inlawrev-2554	208	51	act	act	VERB
inlawrev-2554	208	52	(	(	PUNCT
inlawrev-2554	208	53	uditpap	uditpap	NOUN
inlawrev-2554	208	54	and	and	CCONJ
inlawrev-2554	208	55	(	(	PUNCT
inlawrev-2554	208	56	2	2	X
inlawrev-2554	208	57	)	)	PUNCT
inlawrev-2554	208	58	the	the	DET
inlawrev-2554	208	59	multistate	multistate	NOUN
inlawrev-2554	208	60	tax	tax	NOUN
inlawrev-2554	208	61	compact	compact	NOUN
inlawrev-2554	208	62	(	(	PUNCT
inlawrev-2554	208	63	compact).^	compact).^	VERB
inlawrev-2554	208	64	the	the	DET
inlawrev-2554	208	65	uditpa	uditpa	NOUN
inlawrev-2554	208	66	sets	set	VERB
inlawrev-2554	208	67	forth	forth	ADP
inlawrev-2554	208	68	principles	principle	NOUN
inlawrev-2554	208	69	of	of	ADP
inlawrev-2554	208	70	allocation	allocation	NOUN
inlawrev-2554	208	71	and	and	CCONJ
inlawrev-2554	208	72	apportionment	apportionment	NOUN
inlawrev-2554	208	73	of	of	ADP
inlawrev-2554	208	74	the	the	DET
inlawrev-2554	208	75	income	income	NOUN
inlawrev-2554	208	76	of	of	ADP
inlawrev-2554	208	77	a	a	DET
inlawrev-2554	208	78	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	208	79	corporation	corporation	NOUN
inlawrev-2554	208	80	which	which	PRON
inlawrev-2554	208	81	are	be	AUX
inlawrev-2554	208	82	designed	design	VERB
inlawrev-2554	208	83	to	to	PART
inlawrev-2554	208	84	ensure	ensure	VERB
inlawrev-2554	208	85	that	that	SCONJ
inlawrev-2554	208	86	the	the	DET
inlawrev-2554	208	87	states	state	NOUN
inlawrev-2554	208	88	avoid	avoid	VERB
inlawrev-2554	208	89	both	both	DET
inlawrev-2554	208	90	multiple	multiple	ADJ
inlawrev-2554	208	91	taxation	taxation	NOUN
inlawrev-2554	208	92	and	and	CCONJ
inlawrev-2554	208	93	under	under	ADP
inlawrev-2554	208	94	taxation.^^	taxation.^^	NOUN
inlawrev-2554	208	95	these	these	DET
inlawrev-2554	208	96	principles	principle	NOUN
inlawrev-2554	208	97	split	split	VERB
inlawrev-2554	208	98	corporate	corporate	ADJ
inlawrev-2554	208	99	income	income	NOUN
inlawrev-2554	208	100	into	into	ADP
inlawrev-2554	208	101	business	business	NOUN
inlawrev-2554	208	102	income	income	NOUN
inlawrev-2554	208	103	and	and	CCONJ
inlawrev-2554	208	104	non	non	ADJ
inlawrev-2554	208	105	-	-	ADJ
inlawrev-2554	208	106	business	business	ADJ
inlawrev-2554	208	107	income.^	income.^	NOUN
inlawrev-2554	208	108	''	''	PUNCT
inlawrev-2554	208	109	business	business	NOUN
inlawrev-2554	208	110	income	income	NOUN
inlawrev-2554	208	111	arises	arise	VERB
inlawrev-2554	208	112	from	from	ADP
inlawrev-2554	208	113	transactions	transaction	NOUN
inlawrev-2554	208	114	and	and	CCONJ
inlawrev-2554	208	115	activities	activity	NOUN
inlawrev-2554	208	116	in	in	ADP
inlawrev-2554	208	117	the	the	DET
inlawrev-2554	208	118	regular	regular	ADJ
inlawrev-2554	208	119	course	course	NOUN
inlawrev-2554	208	120	of	of	ADP
inlawrev-2554	208	121	business.^^	business.^^	X
inlawrev-2554	208	122	non	non	ADJ
inlawrev-2554	208	123	-	-	ADJ
inlawrev-2554	208	124	business	business	ADJ
inlawrev-2554	208	125	income	income	NOUN
inlawrev-2554	208	126	is	be	AUX
inlawrev-2554	208	127	all	all	DET
inlawrev-2554	208	128	income	income	NOUN
inlawrev-2554	208	129	other	other	ADJ
inlawrev-2554	208	130	than	than	ADP
inlawrev-2554	208	131	business	business	NOUN
inlawrev-2554	208	132	income.^	income.^	PROPN
inlawrev-2554	208	133	items	item	NOUN
inlawrev-2554	208	134	of	of	ADP
inlawrev-2554	208	135	non	non	ADJ
inlawrev-2554	208	136	-	-	ADJ
inlawrev-2554	208	137	business	business	ADJ
inlawrev-2554	208	138	income	income	NOUN
inlawrev-2554	208	139	,	,	PUNCT
inlawrev-2554	208	140	such	such	ADJ
inlawrev-2554	208	141	as	as	ADP
inlawrev-2554	208	142	dividends	dividend	NOUN
inlawrev-2554	208	143	,	,	PUNCT
inlawrev-2554	208	144	interest	interest	NOUN
inlawrev-2554	208	145	,	,	PUNCT
inlawrev-2554	208	146	and	and	CCONJ
inlawrev-2554	208	147	capital	capital	NOUN
inlawrev-2554	208	148	gains	gain	NOUN
inlawrev-2554	208	149	,	,	PUNCT
inlawrev-2554	208	150	are	be	AUX
inlawrev-2554	208	151	allocated	allocate	VERB
inlawrev-2554	208	152	to	to	ADP
inlawrev-2554	208	153	the	the	DET
inlawrev-2554	208	154	particular	particular	ADJ
inlawrev-2554	208	155	state	state	NOUN
inlawrev-2554	208	156	according	accord	VERB
inlawrev-2554	208	157	to	to	ADP
inlawrev-2554	208	158	the	the	DET
inlawrev-2554	208	159	principles	principle	NOUN
inlawrev-2554	208	160	set	set	VERB
inlawrev-2554	208	161	out	out	ADP
inlawrev-2554	208	162	in	in	ADP
inlawrev-2554	208	163	the	the	DET
inlawrev-2554	208	164	uditpa,^^	uditpa,^^	NOUN
inlawrev-2554	208	165	which	which	PRON
inlawrev-2554	208	166	usually	usually	ADV
inlawrev-2554	208	167	permit	permit	VERB
inlawrev-2554	208	168	a	a	DET
inlawrev-2554	208	169	tax	tax	NOUN
inlawrev-2554	208	170	to	to	PART
inlawrev-2554	208	171	be	be	AUX
inlawrev-2554	208	172	imposed	impose	VERB
inlawrev-2554	208	173	where	where	SCONJ
inlawrev-2554	208	174	the	the	DET
inlawrev-2554	208	175	corporation	corporation	NOUN
inlawrev-2554	208	176	is	be	AUX
inlawrev-2554	208	177	commercially	commercially	ADV
inlawrev-2554	208	178	domiciled.^	domiciled.^	NOUN
inlawrev-2554	208	179	*	*	SYM
inlawrev-2554	208	180	business	business	NOUN
inlawrev-2554	208	181	income	income	NOUN
inlawrev-2554	208	182	is	be	AUX
inlawrev-2554	208	183	apportioned	apportion	VERB
inlawrev-2554	208	184	on	on	ADP
inlawrev-2554	208	185	the	the	DET
inlawrev-2554	208	186	basis	basis	NOUN
inlawrev-2554	208	187	of	of	ADP
inlawrev-2554	208	188	an	an	DET
inlawrev-2554	208	189	equally	equally	ADV
inlawrev-2554	208	190	weighted	weight	VERB
inlawrev-2554	208	191	three	three	NUM
inlawrev-2554	208	192	-	-	PUNCT
inlawrev-2554	208	193	factor	factor	NOUN
inlawrev-2554	208	194	formula^^	formula^^	NOUN
inlawrev-2554	208	195	which	which	PRON
inlawrev-2554	208	196	includes	include	VERB
inlawrev-2554	208	197	property	property	NOUN
inlawrev-2554	208	198	,	,	PUNCT
inlawrev-2554	208	199	payroll	payroll	NOUN
inlawrev-2554	208	200	,	,	PUNCT
inlawrev-2554	208	201	and	and	CCONJ
inlawrev-2554	208	202	sales.^	sales.^	NOUN
inlawrev-2554	208	203	°	°	VERB
inlawrev-2554	208	204	^"the	^"the	DET
inlawrev-2554	208	205	three	three	NUM
inlawrev-2554	208	206	-	-	PUNCT
inlawrev-2554	208	207	factor	factor	NOUN
inlawrev-2554	208	208	formula	formula	NOUN
inlawrev-2554	208	209	is	be	AUX
inlawrev-2554	208	210	:	:	PUNCT
inlawrev-2554	208	211	in	in	ADP
inlawrev-2554	208	212	-	-	PUNCT
inlawrev-2554	208	213	state	state	NOUN
inlawrev-2554	208	214	property	property	NOUN
inlawrev-2554	208	215	+	+	CCONJ
inlawrev-2554	208	216	in	in	ADP
inlawrev-2554	208	217	-	-	PUNCT
inlawrev-2554	208	218	state	state	NOUN
inlawrev-2554	208	219	payro	payro	NOUN
inlawrev-2554	208	220	l	l	NOUN
inlawrev-2554	208	221	'	'	PUNCT
inlawrev-2554	208	222	+	+	ADJ
inlawrev-2554	208	223	in	in	ADP
inlawrev-2554	208	224	-	-	PUNCT
inlawrev-2554	208	225	state	state	NOUN
inlawrev-2554	208	226	sales	sale	NOUN
inlawrev-2554	208	227	total	total	ADJ
inlawrev-2554	208	228	property	property	NOUN
inlawrev-2554	208	229	total	total	NOUN
inlawrev-2554	208	230	payroll	payroll	NOUN
inlawrev-2554	208	231	total	total	ADJ
inlawrev-2554	208	232	sales	sale	NOUN
inlawrev-2554	208	233	total	total	ADJ
inlawrev-2554	208	234	income	income	NOUN
inlawrev-2554	208	235	x	x	NOUN
inlawrev-2554	208	236	corporate	corporate	ADJ
inlawrev-2554	208	237	=	=	NOUN
inlawrev-2554	208	238	taxable	taxable	ADJ
inlawrev-2554	208	239	by	by	ADP
inlawrev-2554	208	240	income	income	NOUN
inlawrev-2554	208	241	the	the	DET
inlawrev-2554	208	242	state	state	NOUN
inlawrev-2554	209	1	o	o	NOUN
inlawrev-2554	209	2	see	see	VERB
inlawrev-2554	209	3	1	1	NUM
inlawrev-2554	209	4	[	[	X
inlawrev-2554	209	5	all	all	DET
inlawrev-2554	209	6	states	state	NOUN
inlawrev-2554	209	7	unit	unit	NOUN
inlawrev-2554	209	8	]	]	X
inlawrev-2554	209	9	st	st	PROPN
inlawrev-2554	209	10	.	.	PROPN
inlawrev-2554	209	11	&	&	CCONJ
inlawrev-2554	209	12	loc	loc	PROPN
inlawrev-2554	209	13	.	.	PUNCT
inlawrev-2554	210	1	tax	tax	NOUN
inlawrev-2554	210	2	serv	serv	PROPN
inlawrev-2554	210	3	.	.	PUNCT
inlawrev-2554	211	1	(	(	PUNCT
inlawrev-2554	211	2	p	p	NOUN
inlawrev-2554	211	3	-	-	PUNCT
inlawrev-2554	211	4	h	h	NOUN
inlawrev-2554	211	5	)	)	PUNCT
inlawrev-2554	211	6	1	1	NUM
inlawrev-2554	211	7	1046	1046	NUM
inlawrev-2554	211	8	;	;	PUNCT
inlawrev-2554	211	9	special	special	ADJ
inlawrev-2554	211	10	subcommittee	subcommittee	NOUN
inlawrev-2554	211	11	report	report	NOUN
inlawrev-2554	212	1	,	,	PUNCT
inlawrev-2554	212	2	supra	supra	PROPN
inlawrev-2554	212	3	note	note	PROPN
inlawrev-2554	212	4	45	45	NUM
inlawrev-2554	212	5	,	,	PUNCT
inlawrev-2554	212	6	at	at	ADP
inlawrev-2554	212	7	170	170	NUM
inlawrev-2554	212	8	.	.	PUNCT
inlawrev-2554	213	1	^^uniform	^^uniform	PROPN
inlawrev-2554	213	2	division	division	NOUN
inlawrev-2554	213	3	of	of	ADP
inlawrev-2554	213	4	income	income	NOUN
inlawrev-2554	213	5	for	for	ADP
inlawrev-2554	213	6	tax	tax	NOUN
inlawrev-2554	213	7	purposes	purpose	NOUN
inlawrev-2554	213	8	act	act	PROPN
inlawrev-2554	213	9	,	,	PUNCT
inlawrev-2554	213	10	7a	7a	NUM
inlawrev-2554	213	11	u.l.a	u.l.a	NOUN
inlawrev-2554	213	12	.	.	PUNCT
inlawrev-2554	214	1	91	91	NUM
inlawrev-2554	214	2	(	(	PUNCT
inlawrev-2554	214	3	1957	1957	NUM
inlawrev-2554	214	4	)	)	PUNCT
inlawrev-2554	215	1	[	[	X
inlawrev-2554	215	2	hereinafter	hereinafter	NOUN
inlawrev-2554	215	3	cited	cite	VERB
inlawrev-2554	215	4	as	as	ADP
inlawrev-2554	215	5	uditpa	uditpa	NOUN
inlawrev-2554	215	6	]	]	PUNCT
inlawrev-2554	215	7	.	.	PUNCT
inlawrev-2554	216	1	the	the	DET
inlawrev-2554	216	2	uditpa	uditpa	NOUN
inlawrev-2554	216	3	is	be	AUX
inlawrev-2554	216	4	also	also	ADV
inlawrev-2554	216	5	reproduced	reproduce	VERB
inlawrev-2554	216	6	as	as	ADP
inlawrev-2554	216	7	article	article	NOUN
inlawrev-2554	216	8	iv	iv	NUM
inlawrev-2554	216	9	of	of	ADP
inlawrev-2554	216	10	the	the	DET
inlawrev-2554	216	11	multistate	multistate	NOUN
inlawrev-2554	216	12	tax	tax	NOUN
inlawrev-2554	216	13	compact	compact	NOUN
inlawrev-2554	216	14	[	[	X
inlawrev-2554	216	15	hereinafter	hereinafter	NOUN
inlawrev-2554	216	16	cited	cite	VERB
inlawrev-2554	216	17	as	as	ADP
inlawrev-2554	216	18	compact	compact	ADJ
inlawrev-2554	216	19	]	]	PUNCT
inlawrev-2554	216	20	in	in	ADP
inlawrev-2554	216	21	1	1	NUM
inlawrev-2554	216	22	[	[	X
inlawrev-2554	216	23	all	all	DET
inlawrev-2554	216	24	states	state	NOUN
inlawrev-2554	216	25	unit	unit	NOUN
inlawrev-2554	216	26	]	]	X
inlawrev-2554	217	1	st	st	PROPN
inlawrev-2554	217	2	.	.	PROPN
inlawrev-2554	217	3	&	&	CCONJ
inlawrev-2554	217	4	loc	loc	PROPN
inlawrev-2554	217	5	.	.	PUNCT
inlawrev-2554	217	6	tax	tax	NOUN
inlawrev-2554	217	7	serv	serv	PROPN
inlawrev-2554	217	8	.	.	PUNCT
inlawrev-2554	218	1	(	(	PUNCT
inlawrev-2554	218	2	p	p	NOUN
inlawrev-2554	218	3	-	-	PUNCT
inlawrev-2554	218	4	h	h	NOUN
inlawrev-2554	218	5	)	)	PUNCT
inlawrev-2554	218	6	if	if	SCONJ
inlawrev-2554	218	7	6315	6315	NUM
inlawrev-2554	218	8	-	-	SYM
inlawrev-2554	218	9	6332	6332	NUM
inlawrev-2554	218	10	.	.	PUNCT
inlawrev-2554	219	1	for	for	ADP
inlawrev-2554	219	2	a	a	DET
inlawrev-2554	219	3	list	list	NOUN
inlawrev-2554	219	4	of	of	ADP
inlawrev-2554	219	5	the	the	DET
inlawrev-2554	219	6	states	state	NOUN
inlawrev-2554	219	7	which	which	PRON
inlawrev-2554	219	8	have	have	AUX
inlawrev-2554	219	9	adopted	adopt	VERB
inlawrev-2554	219	10	substantially	substantially	ADV
inlawrev-2554	219	11	all	all	PRON
inlawrev-2554	219	12	of	of	ADP
inlawrev-2554	219	13	the	the	DET
inlawrev-2554	219	14	uditpa	uditpa	NOUN
inlawrev-2554	219	15	to	to	ADP
inlawrev-2554	219	16	date	date	NOUN
inlawrev-2554	219	17	,	,	PUNCT
inlawrev-2554	219	18	see	see	VERB
inlawrev-2554	219	19	7a	7a	NUM
inlawrev-2554	219	20	u.l.a	u.l.a	NOUN
inlawrev-2554	219	21	.	.	PUNCT
inlawrev-2554	220	1	11	11	NUM
inlawrev-2554	220	2	(	(	PUNCT
inlawrev-2554	220	3	supp	supp	PROPN
inlawrev-2554	220	4	.	.	PUNCT
inlawrev-2554	220	5	1983	1983	NUM
inlawrev-2554	220	6	)	)	PUNCT
inlawrev-2554	220	7	.	.	PUNCT
inlawrev-2554	221	1	^tor	^tor	NOUN
inlawrev-2554	222	1	the	the	DET
inlawrev-2554	222	2	text	text	NOUN
inlawrev-2554	222	3	of	of	ADP
inlawrev-2554	222	4	the	the	DET
inlawrev-2554	222	5	compact	compact	ADJ
inlawrev-2554	222	6	,	,	PUNCT
inlawrev-2554	222	7	see	see	VERB
inlawrev-2554	222	8	1	1	NUM
inlawrev-2554	222	9	[	[	X
inlawrev-2554	222	10	all	all	DET
inlawrev-2554	222	11	states	state	NOUN
inlawrev-2554	222	12	unit	unit	NOUN
inlawrev-2554	222	13	]	]	X
inlawrev-2554	223	1	st	st	PROPN
inlawrev-2554	223	2	.	.	PROPN
inlawrev-2554	223	3	&	&	CCONJ
inlawrev-2554	223	4	loc	loc	PROPN
inlawrev-2554	223	5	.	.	PUNCT
inlawrev-2554	223	6	tax	tax	NOUN
inlawrev-2554	223	7	serv	serv	PROPN
inlawrev-2554	223	8	.	.	PUNCT
inlawrev-2554	224	1	(	(	PUNCT
inlawrev-2554	224	2	p	p	NOUN
inlawrev-2554	224	3	-	-	PUNCT
inlawrev-2554	224	4	h	h	NOUN
inlawrev-2554	224	5	)	)	PUNCT
inlawrev-2554	224	6	1	1	NUM
inlawrev-2554	224	7	6310	6310	NUM
inlawrev-2554	224	8	.	.	PUNCT
inlawrev-2554	225	1	for	for	ADP
inlawrev-2554	225	2	a	a	DET
inlawrev-2554	225	3	list	list	NOUN
inlawrev-2554	225	4	of	of	ADP
inlawrev-2554	225	5	the	the	DET
inlawrev-2554	225	6	compact	compact	ADJ
inlawrev-2554	225	7	members	member	NOUN
inlawrev-2554	225	8	and	and	CCONJ
inlawrev-2554	225	9	associate	associate	ADJ
inlawrev-2554	225	10	members	member	NOUN
inlawrev-2554	225	11	,	,	PUNCT
inlawrev-2554	225	12	see	see	VERB
inlawrev-2554	225	13	i	i	PRON
inlawrev-2554	225	14	d.	d.	PROPN
inlawrev-2554	225	15	if	if	SCONJ
inlawrev-2554	225	16	5150	5150	NUM
inlawrev-2554	225	17	.	.	PUNCT
inlawrev-2554	226	1	^^see	^^see	PUNCT
inlawrev-2554	226	2	generally	generally	ADV
inlawrev-2554	226	3	lynn	lynn	PROPN
inlawrev-2554	226	4	,	,	PUNCT
inlawrev-2554	226	5	formula	formula	VERB
inlawrev-2554	226	6	apportionment	apportionment	NOUN
inlawrev-2554	226	7	of	of	ADP
inlawrev-2554	226	8	corporate	corporate	ADJ
inlawrev-2554	226	9	income	income	NOUN
inlawrev-2554	226	10	for	for	ADP
inlawrev-2554	226	11	state	state	NOUN
inlawrev-2554	226	12	tax	tax	NOUN
inlawrev-2554	226	13	purposes	purpose	NOUN
inlawrev-2554	226	14	:	:	PUNCT
inlawrev-2554	226	15	natura	natura	NOUN
inlawrev-2554	226	16	non	non	PROPN
inlawrev-2554	226	17	facit	facit	PROPN
inlawrev-2554	226	18	solium	solium	NOUN
inlawrev-2554	226	19	,	,	PUNCT
inlawrev-2554	226	20	18	18	NUM
inlawrev-2554	226	21	ohio	ohio	PROPN
inlawrev-2554	226	22	st	st	PROPN
inlawrev-2554	226	23	.	.	PROPN
inlawrev-2554	226	24	l.j	l.j	PROPN
inlawrev-2554	226	25	.	.	PROPN
inlawrev-2554	226	26	84	84	NUM
inlawrev-2554	226	27	(	(	PUNCT
inlawrev-2554	226	28	1957	1957	NUM
inlawrev-2554	226	29	)	)	PUNCT
inlawrev-2554	226	30	;	;	PUNCT
inlawrev-2554	226	31	lynn	lynn	PROPN
inlawrev-2554	226	32	,	,	PUNCT
inlawrev-2554	226	33	the	the	DET
inlawrev-2554	226	34	uniform	uniform	NOUN
inlawrev-2554	226	35	.	.	PUNCT
inlawrev-2554	227	1	division	division	NOUN
inlawrev-2554	227	2	of	of	ADP
inlawrev-2554	227	3	income	income	NOUN
inlawrev-2554	227	4	for	for	ADP
inlawrev-2554	227	5	tax	tax	NOUN
inlawrev-2554	227	6	purposes	purpose	NOUN
inlawrev-2554	227	7	act	act	PROPN
inlawrev-2554	227	8	,	,	PUNCT
inlawrev-2554	228	1	19	19	NUM
inlawrev-2554	228	2	ohio	ohio	PROPN
inlawrev-2554	228	3	st	st	PROPN
inlawrev-2554	228	4	.	.	PROPN
inlawrev-2554	228	5	l.j	l.j	PROPN
inlawrev-2554	228	6	.	.	PROPN
inlawrev-2554	228	7	41	41	NUM
inlawrev-2554	228	8	(	(	PUNCT
inlawrev-2554	228	9	1958	1958	NUM
inlawrev-2554	228	10	)	)	PUNCT
inlawrev-2554	228	11	;	;	PUNCT
inlawrev-2554	228	12	pierce	pierce	PROPN
inlawrev-2554	228	13	,	,	PUNCT
inlawrev-2554	228	14	the	the	DET
inlawrev-2554	228	15	uniform	uniform	ADJ
inlawrev-2554	228	16	division	division	NOUN
inlawrev-2554	228	17	of	of	ADP
inlawrev-2554	228	18	income	income	NOUN
inlawrev-2554	228	19	for	for	ADP
inlawrev-2554	228	20	state	state	NOUN
inlawrev-2554	228	21	tax	tax	NOUN
inlawrev-2554	228	22	purposes	purpose	NOUN
inlawrev-2554	228	23	,	,	PUNCT
inlawrev-2554	228	24	35	35	NUM
inlawrev-2554	228	25	taxes	taxis	NOUN
inlawrev-2554	228	26	747	747	NUM
inlawrev-2554	228	27	(	(	PUNCT
inlawrev-2554	228	28	1957	1957	NUM
inlawrev-2554	228	29	)	)	PUNCT
inlawrev-2554	228	30	(	(	PUNCT
inlawrev-2554	228	31	a	a	DET
inlawrev-2554	228	32	discussion	discussion	NOUN
inlawrev-2554	228	33	of	of	ADP
inlawrev-2554	228	34	the	the	DET
inlawrev-2554	228	35	basic	basic	ADJ
inlawrev-2554	228	36	components	component	NOUN
inlawrev-2554	228	37	by	by	ADP
inlawrev-2554	228	38	the	the	DET
inlawrev-2554	228	39	drafter	drafter	NOUN
inlawrev-2554	228	40	of	of	ADP
inlawrev-2554	228	41	the	the	DET
inlawrev-2554	228	42	uditpa	uditpa	NOUN
inlawrev-2554	228	43	)	)	PUNCT
inlawrev-2554	228	44	.	.	PUNCT
inlawrev-2554	229	1	^this	^this	DET
inlawrev-2554	229	2	"	"	PUNCT
inlawrev-2554	229	3	income	income	NOUN
inlawrev-2554	229	4	-	-	PUNCT
inlawrev-2554	229	5	splitting	splitting	NOUN
inlawrev-2554	229	6	"	"	PUNCT
inlawrev-2554	229	7	is	be	AUX
inlawrev-2554	229	8	not	not	PART
inlawrev-2554	229	9	a	a	DET
inlawrev-2554	229	10	simple	simple	ADJ
inlawrev-2554	229	11	process	process	NOUN
inlawrev-2554	229	12	.	.	PUNCT
inlawrev-2554	230	1	see	see	VERB
inlawrev-2554	230	2	state	state	NOUN
inlawrev-2554	230	3	and	and	CCONJ
inlawrev-2554	230	4	local	local	ADJ
inlawrev-2554	230	5	taxation	taxation	NOUN
inlawrev-2554	230	6	,	,	PUNCT
inlawrev-2554	230	7	supra	supra	PROPN
inlawrev-2554	230	8	note	note	PROPN
inlawrev-2554	230	9	45	45	NUM
inlawrev-2554	230	10	,	,	PUNCT
inlawrev-2554	230	11	at	at	ADP
inlawrev-2554	230	12	490	490	NUM
inlawrev-2554	230	13	-	-	SYM
inlawrev-2554	230	14	504	504	NUM
inlawrev-2554	230	15	.	.	PUNCT
inlawrev-2554	231	1	''	''	PUNCT
inlawrev-2554	231	2	uditpa	uditpa	NOUN
inlawrev-2554	231	3	,	,	PUNCT
inlawrev-2554	231	4	supra	supra	PROPN
inlawrev-2554	231	5	note	note	NOUN
inlawrev-2554	231	6	51	51	NUM
inlawrev-2554	231	7	,	,	PUNCT
inlawrev-2554	231	8	§	§	PROPN
inlawrev-2554	231	9	1(a	1(a	NUM
inlawrev-2554	231	10	)	)	PUNCT
inlawrev-2554	231	11	.	.	PUNCT
inlawrev-2554	232	1	"	"	PUNCT
inlawrev-2554	232	2	"	"	PUNCT
inlawrev-2554	232	3	i	i	PRON
inlawrev-2554	232	4	d.	d.	PROPN
inlawrev-2554	232	5	at	at	ADP
inlawrev-2554	232	6	§	§	PROPN
inlawrev-2554	232	7	1(e	1(e	NUM
inlawrev-2554	232	8	)	)	PUNCT
inlawrev-2554	232	9	.	.	PUNCT
inlawrev-2554	233	1	"	"	PUNCT
inlawrev-2554	233	2	/d	/d	PUNCT
inlawrev-2554	233	3	.	.	PUNCT
inlawrev-2554	234	1	at	at	ADP
inlawrev-2554	234	2	§	§	PROPN
inlawrev-2554	234	3	§	§	PROPN
inlawrev-2554	234	4	4	4	NUM
inlawrev-2554	234	5	-	-	SYM
inlawrev-2554	234	6	8	8	NUM
inlawrev-2554	234	7	;	;	PUNCT
inlawrev-2554	234	8	see	see	VERB
inlawrev-2554	234	9	dexter	dexter	NOUN
inlawrev-2554	234	10	,	,	PUNCT
inlawrev-2554	234	11	taxation	taxation	NOUN
inlawrev-2554	234	12	of	of	ADP
inlawrev-2554	234	13	income	income	NOUN
inlawrev-2554	234	14	from	from	ADP
inlawrev-2554	234	15	intangibles	intangible	NOUN
inlawrev-2554	234	16	of	of	ADP
inlawrev-2554	234	17	multistatemultinational	multistatemultinational	ADJ
inlawrev-2554	234	18	corporations	corporation	NOUN
inlawrev-2554	234	19	,	,	PUNCT
inlawrev-2554	234	20	29	29	NUM
inlawrev-2554	234	21	vand	vand	NOUN
inlawrev-2554	234	22	.	.	PUNCT
inlawrev-2554	235	1	l.	l.	PROPN
inlawrev-2554	235	2	rev	rev	PROPN
inlawrev-2554	235	3	.	.	PROPN
inlawrev-2554	235	4	401	401	NUM
inlawrev-2554	235	5	,	,	PUNCT
inlawrev-2554	235	6	406	406	NUM
inlawrev-2554	235	7	-	-	SYM
inlawrev-2554	235	8	07	07	NUM
inlawrev-2554	235	9	(	(	PUNCT
inlawrev-2554	235	10	1976	1976	NUM
inlawrev-2554	235	11	)	)	PUNCT
inlawrev-2554	235	12	(	(	PUNCT
inlawrev-2554	235	13	a	a	DET
inlawrev-2554	235	14	detailed	detailed	ADJ
inlawrev-2554	235	15	description	description	NOUN
inlawrev-2554	235	16	of	of	ADP
inlawrev-2554	235	17	the	the	DET
inlawrev-2554	235	18	specific	specific	ADJ
inlawrev-2554	235	19	allocation	allocation	NOUN
inlawrev-2554	235	20	of	of	ADP
inlawrev-2554	235	21	non	non	ADJ
inlawrev-2554	235	22	-	-	ADJ
inlawrev-2554	235	23	business	business	ADJ
inlawrev-2554	235	24	income	income	NOUN
inlawrev-2554	235	25	as	as	ADV
inlawrev-2554	235	26	well	well	ADV
inlawrev-2554	235	27	as	as	ADP
inlawrev-2554	235	28	criticism	criticism	NOUN
inlawrev-2554	235	29	of	of	ADP
inlawrev-2554	235	30	the	the	DET
inlawrev-2554	235	31	incomesplitting	incomesplitting	NOUN
inlawrev-2554	235	32	as	as	ADP
inlawrev-2554	235	33	lacking	lack	VERB
inlawrev-2554	235	34	a	a	DET
inlawrev-2554	235	35	reasonable	reasonable	ADJ
inlawrev-2554	235	36	basis	basis	NOUN
inlawrev-2554	235	37	)	)	PUNCT
inlawrev-2554	235	38	.	.	PUNCT
inlawrev-2554	236	1	'	'	PUNCT
inlawrev-2554	236	2	^uditpa	^uditpa	PROPN
inlawrev-2554	236	3	,	,	PUNCT
inlawrev-2554	236	4	supra	supra	PROPN
inlawrev-2554	236	5	note	note	PROPN
inlawrev-2554	236	6	51	51	NUM
inlawrev-2554	236	7	,	,	PUNCT
inlawrev-2554	236	8	§	§	PROPN
inlawrev-2554	236	9	7	7	NUM
inlawrev-2554	236	10	.	.	PUNCT
inlawrev-2554	236	11	'	'	PART
inlawrev-2554	236	12	vd	vd	NOUN
inlawrev-2554	236	13	at	at	ADP
inlawrev-2554	236	14	§	§	PROPN
inlawrev-2554	236	15	§	§	PROPN
inlawrev-2554	236	16	9	9	NUM
inlawrev-2554	236	17	-	-	SYM
inlawrev-2554	236	18	17	17	NUM
inlawrev-2554	236	19	.	.	PUNCT
inlawrev-2554	237	1	see	see	VERB
inlawrev-2554	237	2	supra	supra	PROPN
inlawrev-2554	237	3	note	note	PROPN
inlawrev-2554	237	4	50	50	NUM
inlawrev-2554	237	5	.	.	PUNCT
inlawrev-2554	238	1	*	*	PUNCT
inlawrev-2554	238	2	°	°	ADP
inlawrev-2554	238	3	if	if	SCONJ
inlawrev-2554	238	4	this	this	DET
inlawrev-2554	238	5	formula	formula	NOUN
inlawrev-2554	238	6	does	do	AUX
inlawrev-2554	238	7	not	not	PART
inlawrev-2554	238	8	result	result	VERB
inlawrev-2554	238	9	in	in	ADP
inlawrev-2554	238	10	a	a	DET
inlawrev-2554	238	11	fair	fair	ADJ
inlawrev-2554	238	12	reflection	reflection	NOUN
inlawrev-2554	238	13	of	of	ADP
inlawrev-2554	238	14	the	the	DET
inlawrev-2554	238	15	taxpayer	taxpayer	NOUN
inlawrev-2554	238	16	's	's	PART
inlawrev-2554	238	17	state	state	PROPN
inlawrev-2554	238	18	ac792	ac792	PROPN
inlawrev-2554	238	19	indiana	indiana	PROPN
inlawrev-2554	238	20	law	law	PROPN
inlawrev-2554	238	21	review	review	NOUN
inlawrev-2554	239	1	[	[	X
inlawrev-2554	239	2	vol	vol	NOUN
inlawrev-2554	239	3	.	.	PUNCT
inlawrev-2554	239	4	16:783	16:783	NUM
inlawrev-2554	240	1	the	the	DET
inlawrev-2554	240	2	compact^^	compact^^	NUM
inlawrev-2554	240	3	is	be	AUX
inlawrev-2554	240	4	an	an	DET
inlawrev-2554	240	5	interstate	interstate	ADJ
inlawrev-2554	240	6	taxation	taxation	NOUN
inlawrev-2554	240	7	agreement	agreement	NOUN
inlawrev-2554	240	8	with	with	ADP
inlawrev-2554	240	9	regard	regard	NOUN
inlawrev-2554	240	10	to	to	ADP
inlawrev-2554	240	11	the	the	DET
inlawrev-2554	240	12	taxation	taxation	NOUN
inlawrev-2554	240	13	of	of	ADP
inlawrev-2554	240	14	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	240	15	corporations	corporation	NOUN
inlawrev-2554	240	16	which	which	PRON
inlawrev-2554	240	17	has	have	AUX
inlawrev-2554	240	18	adopted	adopt	VERB
inlawrev-2554	240	19	the	the	DET
inlawrev-2554	240	20	uditpa	uditpa	NOUN
inlawrev-2554	240	21	provisions.^^	provisions.^^	NOUN
inlawrev-2554	240	22	the	the	DET
inlawrev-2554	240	23	compact	compact	NOUN
inlawrev-2554	240	24	established	establish	VERB
inlawrev-2554	240	25	the	the	DET
inlawrev-2554	240	26	multistate	multistate	NOUN
inlawrev-2554	240	27	tax	tax	NOUN
inlawrev-2554	240	28	commission	commission	NOUN
inlawrev-2554	240	29	(	(	PUNCT
inlawrev-2554	240	30	commission)^^	commission)^^	NOUN
inlawrev-2554	240	31	and	and	CCONJ
inlawrev-2554	240	32	,	,	PUNCT
inlawrev-2554	240	33	pursuant	pursuant	ADJ
inlawrev-2554	240	34	to	to	ADP
inlawrev-2554	240	35	the	the	DET
inlawrev-2554	240	36	compact	compact	NOUN
inlawrev-2554	240	37	,	,	PUNCT
inlawrev-2554	240	38	any	any	DET
inlawrev-2554	240	39	member	member	NOUN
inlawrev-2554	240	40	state	state	NOUN
inlawrev-2554	240	41	may	may	AUX
inlawrev-2554	240	42	request	request	VERB
inlawrev-2554	240	43	that	that	SCONJ
inlawrev-2554	240	44	the	the	DET
inlawrev-2554	240	45	commission	commission	NOUN
inlawrev-2554	240	46	perform	perform	VERB
inlawrev-2554	240	47	an	an	DET
inlawrev-2554	240	48	audit	audit	NOUN
inlawrev-2554	240	49	on	on	ADP
inlawrev-2554	240	50	its	its	PRON
inlawrev-2554	240	51	behalf/	behalf/	NUM
inlawrev-2554	240	52	*	*	NOUN
inlawrev-2554	240	53	the	the	DET
inlawrev-2554	240	54	compact	compact	NOUN
inlawrev-2554	240	55	was	be	AUX
inlawrev-2554	240	56	sustained	sustain	VERB
inlawrev-2554	240	57	in	in	ADP
inlawrev-2554	240	58	united	united	PROPN
inlawrev-2554	240	59	states	states	PROPN
inlawrev-2554	240	60	steel	steel	PROPN
inlawrev-2554	240	61	corp	corp	PROPN
inlawrev-2554	240	62	.	.	PROPN
inlawrev-2554	241	1	v.	v.	ADP
inlawrev-2554	241	2	multistate	multistate	NOUN
inlawrev-2554	241	3	tax	tax	NOUN
inlawrev-2554	241	4	commissions^	commissions^	X
inlawrev-2554	241	5	against	against	ADP
inlawrev-2554	241	6	a	a	DET
inlawrev-2554	241	7	facial	facial	ADJ
inlawrev-2554	241	8	attack	attack	NOUN
inlawrev-2554	241	9	on	on	ADP
inlawrev-2554	241	10	the	the	DET
inlawrev-2554	241	11	ground	ground	NOUN
inlawrev-2554	241	12	that	that	SCONJ
inlawrev-2554	241	13	it	it	PRON
inlawrev-2554	241	14	violated	violate	VERB
inlawrev-2554	241	15	the	the	DET
inlawrev-2554	241	16	compact	compact	ADJ
inlawrev-2554	241	17	clause	clause	NOUN
inlawrev-2554	241	18	of	of	ADP
inlawrev-2554	241	19	the	the	DET
inlawrev-2554	241	20	united	united	PROPN
inlawrev-2554	241	21	states	states	PROPN
inlawrev-2554	241	22	constitution.^^	constitution.^^	PUNCT
inlawrev-2554	241	23	there	there	PRON
inlawrev-2554	241	24	is	be	VERB
inlawrev-2554	241	25	a	a	DET
inlawrev-2554	241	26	third	third	ADJ
inlawrev-2554	241	27	state	state	NOUN
inlawrev-2554	241	28	development	development	NOUN
inlawrev-2554	241	29	of	of	ADP
inlawrev-2554	241	30	importance	importance	NOUN
inlawrev-2554	241	31	with	with	ADP
inlawrev-2554	241	32	regard	regard	NOUN
inlawrev-2554	241	33	to	to	ADP
inlawrev-2554	241	34	the	the	DET
inlawrev-2554	241	35	division	division	NOUN
inlawrev-2554	241	36	of	of	ADP
inlawrev-2554	241	37	a	a	DET
inlawrev-2554	241	38	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	241	39	corporation	corporation	NOUN
inlawrev-2554	241	40	—	—	PUNCT
inlawrev-2554	241	41	combined	combined	ADJ
inlawrev-2554	241	42	reporting.^	reporting.^	NOUN
inlawrev-2554	241	43	'	'	PUNCT
inlawrev-2554	241	44	under	under	ADP
inlawrev-2554	241	45	combined	combined	ADJ
inlawrev-2554	241	46	reporting	reporting	NOUN
inlawrev-2554	241	47	,	,	PUNCT
inlawrev-2554	241	48	a	a	DET
inlawrev-2554	241	49	state	state	NOUN
inlawrev-2554	241	50	determines	determine	VERB
inlawrev-2554	241	51	its	its	PRON
inlawrev-2554	241	52	proportionate	proportionate	ADJ
inlawrev-2554	241	53	share	share	NOUN
inlawrev-2554	241	54	of	of	ADP
inlawrev-2554	241	55	the	the	DET
inlawrev-2554	241	56	combined	combined	ADJ
inlawrev-2554	241	57	income	income	NOUN
inlawrev-2554	241	58	which	which	PRON
inlawrev-2554	241	59	,	,	PUNCT
inlawrev-2554	241	60	with	with	ADP
inlawrev-2554	241	61	respect	respect	NOUN
inlawrev-2554	241	62	to	to	ADP
inlawrev-2554	241	63	the	the	DET
inlawrev-2554	241	64	members	member	NOUN
inlawrev-2554	241	65	of	of	ADP
inlawrev-2554	241	66	an	an	DET
inlawrev-2554	241	67	affiliated	affiliated	ADJ
inlawrev-2554	241	68	group	group	NOUN
inlawrev-2554	241	69	of	of	ADP
inlawrev-2554	241	70	corporations	corporation	NOUN
inlawrev-2554	241	71	,	,	PUNCT
inlawrev-2554	241	72	is	be	AUX
inlawrev-2554	241	73	taxable	taxable	ADJ
inlawrev-2554	241	74	by	by	ADP
inlawrev-2554	241	75	the	the	DET
inlawrev-2554	241	76	state	state	NOUN
inlawrev-2554	241	77	.	.	PUNCT
inlawrev-2554	242	1	it	it	PRON
inlawrev-2554	242	2	then	then	ADV
inlawrev-2554	242	3	applies	apply	VERB
inlawrev-2554	242	4	its	its	PRON
inlawrev-2554	242	5	apportionment	apportionment	ADJ
inlawrev-2554	242	6	formula	formula	NOUN
inlawrev-2554	242	7	to	to	ADP
inlawrev-2554	242	8	the	the	DET
inlawrev-2554	242	9	combined	combined	PROPN
inlawrev-2554	242	10	income.^	income.^	PROPN
inlawrev-2554	242	11	*	*	PUNCT
inlawrev-2554	242	12	a	a	DET
inlawrev-2554	242	13	combined	combine	VERB
inlawrev-2554	242	14	tivities	tivitie	NOUN
inlawrev-2554	242	15	,	,	PUNCT
inlawrev-2554	242	16	relief	relief	NOUN
inlawrev-2554	242	17	may	may	AUX
inlawrev-2554	242	18	be	be	AUX
inlawrev-2554	242	19	sought	seek	VERB
inlawrev-2554	242	20	under	under	ADP
inlawrev-2554	242	21	uditpa	uditpa	PROPN
inlawrev-2554	242	22	§	§	PROPN
inlawrev-2554	242	23	18	18	NUM
inlawrev-2554	242	24	.	.	PUNCT
inlawrev-2554	243	1	®	®	NOUN
inlawrev-2554	243	2	tor	tor	NOUN
inlawrev-2554	243	3	a	a	DET
inlawrev-2554	243	4	succinct	succinct	ADJ
inlawrev-2554	243	5	summary	summary	NOUN
inlawrev-2554	243	6	of	of	ADP
inlawrev-2554	243	7	the	the	DET
inlawrev-2554	243	8	origins	origin	NOUN
inlawrev-2554	243	9	and	and	CCONJ
inlawrev-2554	243	10	the	the	DET
inlawrev-2554	243	11	nature	nature	NOUN
inlawrev-2554	243	12	of	of	ADP
inlawrev-2554	243	13	the	the	DET
inlawrev-2554	243	14	compact	compact	NOUN
inlawrev-2554	243	15	,	,	PUNCT
inlawrev-2554	243	16	see	see	VERB
inlawrev-2554	243	17	hellerstein	hellerstein	NOUN
inlawrev-2554	243	18	,	,	PUNCT
inlawrev-2554	243	19	state	state	NOUN
inlawrev-2554	243	20	taxation	taxation	NOUN
inlawrev-2554	243	21	under	under	ADP
inlawrev-2554	243	22	the	the	DET
inlawrev-2554	243	23	commerce	commerce	NOUN
inlawrev-2554	243	24	clause	clause	NOUN
inlawrev-2554	243	25	:	:	PUNCT
inlawrev-2554	243	26	an	an	DET
inlawrev-2554	243	27	historical	historical	ADJ
inlawrev-2554	243	28	perspective	perspective	NOUN
inlawrev-2554	243	29	,	,	PUNCT
inlawrev-2554	243	30	29	29	NUM
inlawrev-2554	243	31	vand	vand	NOUN
inlawrev-2554	243	32	.	.	PUNCT
inlawrev-2554	244	1	l.	l.	PROPN
inlawrev-2554	244	2	rev	rev	PROPN
inlawrev-2554	244	3	.	.	PROPN
inlawrev-2554	244	4	335	335	NUM
inlawrev-2554	244	5	,	,	PUNCT
inlawrev-2554	244	6	341	341	NUM
inlawrev-2554	244	7	(	(	PUNCT
inlawrev-2554	244	8	1976	1976	NUM
inlawrev-2554	244	9	)	)	PUNCT
inlawrev-2554	244	10	.	.	PUNCT
inlawrev-2554	245	1	^^see	^^see	PUNCT
inlawrev-2554	245	2	supra	supra	PROPN
inlawrev-2554	245	3	note	note	PROPN
inlawrev-2554	245	4	51	51	NUM
inlawrev-2554	245	5	.	.	PUNCT
inlawrev-2554	246	1	^composed	^compose	VERB
inlawrev-2554	246	2	of	of	ADP
inlawrev-2554	246	3	one	one	NUM
inlawrev-2554	246	4	member	member	NOUN
inlawrev-2554	246	5	from	from	ADP
inlawrev-2554	246	6	each	each	DET
inlawrev-2554	246	7	member	member	NOUN
inlawrev-2554	246	8	state	state	NOUN
inlawrev-2554	246	9	,	,	PUNCT
inlawrev-2554	246	10	the	the	DET
inlawrev-2554	246	11	commission	commission	NOUN
inlawrev-2554	246	12	is	be	AUX
inlawrev-2554	246	13	the	the	DET
inlawrev-2554	246	14	governing	governing	NOUN
inlawrev-2554	246	15	and	and	CCONJ
inlawrev-2554	246	16	administrative	administrative	ADJ
inlawrev-2554	246	17	body	body	NOUN
inlawrev-2554	246	18	of	of	ADP
inlawrev-2554	246	19	the	the	DET
inlawrev-2554	246	20	compact	compact	NOUN
inlawrev-2554	246	21	.	.	PUNCT
inlawrev-2554	247	1	the	the	DET
inlawrev-2554	247	2	commission	commission	NOUN
inlawrev-2554	247	3	is	be	AUX
inlawrev-2554	247	4	empowered	empower	VERB
inlawrev-2554	247	5	to	to	PART
inlawrev-2554	247	6	formulate	formulate	VERB
inlawrev-2554	247	7	regulations	regulation	NOUN
inlawrev-2554	247	8	which	which	PRON
inlawrev-2554	247	9	address	address	VERB
inlawrev-2554	247	10	allocation	allocation	NOUN
inlawrev-2554	247	11	and	and	CCONJ
inlawrev-2554	247	12	apportionment	apportionment	NOUN
inlawrev-2554	247	13	of	of	ADP
inlawrev-2554	247	14	income	income	NOUN
inlawrev-2554	247	15	for	for	ADP
inlawrev-2554	247	16	income	income	NOUN
inlawrev-2554	247	17	tax	tax	NOUN
inlawrev-2554	247	18	purposes	purpose	NOUN
inlawrev-2554	247	19	.	.	PUNCT
inlawrev-2554	248	1	the	the	DET
inlawrev-2554	248	2	regulations	regulation	NOUN
inlawrev-2554	248	3	are	be	AUX
inlawrev-2554	248	4	merely	merely	ADV
inlawrev-2554	248	5	advisory	advisory	ADJ
inlawrev-2554	248	6	and	and	CCONJ
inlawrev-2554	248	7	not	not	PART
inlawrev-2554	248	8	binding	bind	VERB
inlawrev-2554	248	9	on	on	ADP
inlawrev-2554	248	10	any	any	DET
inlawrev-2554	248	11	state	state	NOUN
inlawrev-2554	248	12	unless	unless	SCONJ
inlawrev-2554	248	13	it	it	PRON
inlawrev-2554	248	14	adopts	adopt	VERB
inlawrev-2554	248	15	them	they	PRON
inlawrev-2554	248	16	.	.	PUNCT
inlawrev-2554	249	1	see	see	VERB
inlawrev-2554	249	2	state	state	NOUN
inlawrev-2554	249	3	and	and	CCONJ
inlawrev-2554	249	4	local	local	ADJ
inlawrev-2554	249	5	taxation	taxation	NOUN
inlawrev-2554	249	6	,	,	PUNCT
inlawrev-2554	249	7	supra	supra	PROPN
inlawrev-2554	249	8	note	note	PROPN
inlawrev-2554	249	9	45	45	NUM
inlawrev-2554	249	10	,	,	PUNCT
inlawrev-2554	249	11	at	at	ADP
inlawrev-2554	249	12	544	544	NUM
inlawrev-2554	249	13	.	.	PUNCT
inlawrev-2554	249	14	'	'	PUNCT
inlawrev-2554	249	15	*	*	PUNCT
inlawrev-2554	249	16	see	see	VERB
inlawrev-2554	249	17	article	article	NOUN
inlawrev-2554	249	18	vi	vi	NOUN
inlawrev-2554	249	19	of	of	ADP
inlawrev-2554	249	20	the	the	DET
inlawrev-2554	249	21	compact	compact	NOUN
inlawrev-2554	249	22	in	in	ADP
inlawrev-2554	249	23	1	1	NUM
inlawrev-2554	249	24	[	[	X
inlawrev-2554	249	25	all	all	DET
inlawrev-2554	249	26	states	state	NOUN
inlawrev-2554	249	27	unit	unit	NOUN
inlawrev-2554	249	28	]	]	X
inlawrev-2554	249	29	st	st	PROPN
inlawrev-2554	249	30	.	.	PROPN
inlawrev-2554	249	31	&	&	CCONJ
inlawrev-2554	249	32	loc	loc	PROPN
inlawrev-2554	249	33	.	.	PUNCT
inlawrev-2554	250	1	tax	tax	NOUN
inlawrev-2554	250	2	serv	serv	PROPN
inlawrev-2554	250	3	.	.	PUNCT
inlawrev-2554	251	1	(	(	PUNCT
inlawrev-2554	251	2	p	p	NOUN
inlawrev-2554	251	3	-	-	PUNCT
inlawrev-2554	251	4	h	h	NOUN
inlawrev-2554	251	5	)	)	PUNCT
inlawrev-2554	251	6	1	1	NUM
inlawrev-2554	251	7	6310	6310	NUM
inlawrev-2554	251	8	.	.	PUNCT
inlawrev-2554	252	1	'	'	PUNCT
inlawrev-2554	252	2	^434	^434	X
inlawrev-2554	252	3	u.s	u.s	PROPN
inlawrev-2554	252	4	.	.	PROPN
inlawrev-2554	252	5	452	452	NUM
inlawrev-2554	252	6	(	(	PUNCT
inlawrev-2554	252	7	1978	1978	NUM
inlawrev-2554	252	8	)	)	PUNCT
inlawrev-2554	252	9	.	.	PUNCT
inlawrev-2554	253	1	see	see	VERB
inlawrev-2554	253	2	dexter	dexter	PROPN
inlawrev-2554	253	3	,	,	PUNCT
inlawrev-2554	253	4	an	an	DET
inlawrev-2554	253	5	analysis	analysis	NOUN
inlawrev-2554	253	6	of	of	ADP
inlawrev-2554	253	7	the	the	DET
inlawrev-2554	253	8	supreme	supreme	PROPN
inlawrev-2554	253	9	court	court	PROPN
inlawrev-2554	253	10	's	's	PART
inlawrev-2554	253	11	u.s	u.s	PROPN
inlawrev-2554	253	12	.	.	PROPN
inlawrev-2554	253	13	steel	steel	NOUN
inlawrev-2554	253	14	decision	decision	NOUN
inlawrev-2554	253	15	upholding	uphold	VERB
inlawrev-2554	253	16	multistate	multistate	NOUN
inlawrev-2554	253	17	tax	tax	NOUN
inlawrev-2554	253	18	compact	compact	NOUN
inlawrev-2554	253	19	,	,	PUNCT
inlawrev-2554	253	20	48	48	NUM
inlawrev-2554	253	21	j.	j.	PROPN
inlawrev-2554	253	22	tax'n	tax'n	ADP
inlawrev-2554	253	23	368	368	NUM
inlawrev-2554	253	24	(	(	PUNCT
inlawrev-2554	253	25	1978	1978	NUM
inlawrev-2554	253	26	)	)	PUNCT
inlawrev-2554	253	27	.	.	PUNCT
inlawrev-2554	254	1	^m34	^m34	PROPN
inlawrev-2554	254	2	u.s	u.s	PROPN
inlawrev-2554	254	3	.	.	PROPN
inlawrev-2554	254	4	at	at	ADP
inlawrev-2554	254	5	472	472	NUM
inlawrev-2554	254	6	-	-	SYM
inlawrev-2554	254	7	78	78	NUM
inlawrev-2554	254	8	.	.	PUNCT
inlawrev-2554	255	1	the	the	DET
inlawrev-2554	255	2	court	court	NOUN
inlawrev-2554	255	3	concluded	conclude	VERB
inlawrev-2554	255	4	that	that	SCONJ
inlawrev-2554	255	5	the	the	DET
inlawrev-2554	255	6	existence	existence	NOUN
inlawrev-2554	255	7	of	of	ADP
inlawrev-2554	255	8	the	the	DET
inlawrev-2554	255	9	commission	commission	NOUN
inlawrev-2554	255	10	did	do	AUX
inlawrev-2554	255	11	not	not	PART
inlawrev-2554	255	12	enhance	enhance	VERB
inlawrev-2554	255	13	the	the	DET
inlawrev-2554	255	14	political	political	ADJ
inlawrev-2554	255	15	power	power	NOUN
inlawrev-2554	255	16	of	of	ADP
inlawrev-2554	255	17	the	the	DET
inlawrev-2554	255	18	member	member	NOUN
inlawrev-2554	255	19	states	state	VERB
inlawrev-2554	255	20	so	so	SCONJ
inlawrev-2554	255	21	as	as	SCONJ
inlawrev-2554	255	22	to	to	PART
inlawrev-2554	255	23	encroach	encroach	VERB
inlawrev-2554	255	24	upon	upon	SCONJ
inlawrev-2554	255	25	the	the	DET
inlawrev-2554	255	26	supremacy	supremacy	NOUN
inlawrev-2554	255	27	of	of	ADP
inlawrev-2554	255	28	the	the	DET
inlawrev-2554	255	29	united	united	PROPN
inlawrev-2554	255	30	states	states	PROPN
inlawrev-2554	255	31	.	.	PUNCT
inlawrev-2554	256	1	i	i	PRON
inlawrev-2554	256	2	d.	d.	PROPN
inlawrev-2554	256	3	at	at	ADP
inlawrev-2554	256	4	472	472	NUM
inlawrev-2554	256	5	.	.	PUNCT
inlawrev-2554	257	1	the	the	DET
inlawrev-2554	257	2	court	court	NOUN
inlawrev-2554	257	3	also	also	ADV
inlawrev-2554	257	4	upheld	uphold	VERB
inlawrev-2554	257	5	the	the	DET
inlawrev-2554	257	6	compact	compact	ADJ
inlawrev-2554	257	7	over	over	ADP
inlawrev-2554	257	8	challenges	challenge	NOUN
inlawrev-2554	257	9	based	base	VERB
inlawrev-2554	257	10	on	on	ADP
inlawrev-2554	257	11	commerce	commerce	NOUN
inlawrev-2554	257	12	clause	clause	NOUN
inlawrev-2554	257	13	and	and	CCONJ
inlawrev-2554	257	14	fourteenth	fourteenth	ADJ
inlawrev-2554	257	15	amendment	amendment	NOUN
inlawrev-2554	257	16	grounds	ground	NOUN
inlawrev-2554	257	17	.	.	PUNCT
inlawrev-2554	258	1	i	i	PRON
inlawrev-2554	258	2	d.	d.	PROPN
inlawrev-2554	258	3	at	at	ADP
inlawrev-2554	258	4	478	478	NUM
inlawrev-2554	258	5	-	-	SYM
inlawrev-2554	258	6	79	79	NUM
inlawrev-2554	258	7	.	.	PUNCT
inlawrev-2554	259	1	for	for	ADP
inlawrev-2554	259	2	the	the	DET
inlawrev-2554	259	3	text	text	NOUN
inlawrev-2554	259	4	of	of	ADP
inlawrev-2554	259	5	the	the	DET
inlawrev-2554	259	6	compact	compact	ADJ
inlawrev-2554	259	7	clause	clause	NOUN
inlawrev-2554	259	8	,	,	PUNCT
inlawrev-2554	259	9	see	see	VERB
inlawrev-2554	259	10	u.s	u.s	PROPN
inlawrev-2554	259	11	.	.	PROPN
inlawrev-2554	259	12	const	const	PROPN
inlawrev-2554	259	13	,	,	PUNCT
inlawrev-2554	259	14	art	art	NOUN
inlawrev-2554	259	15	.	.	PUNCT
inlawrev-2554	260	1	i	i	PRON
inlawrev-2554	260	2	,	,	PUNCT
inlawrev-2554	260	3	§	§	PROPN
inlawrev-2554	260	4	10	10	NUM
inlawrev-2554	260	5	,	,	PUNCT
inlawrev-2554	260	6	cl	cl	NOUN
inlawrev-2554	260	7	.	.	NOUN
inlawrev-2554	261	1	3	3	NUM
inlawrev-2554	261	2	.	.	X
inlawrev-2554	261	3	^teters	^teter	NOUN
inlawrev-2554	261	4	,	,	PUNCT
inlawrev-2554	261	5	use	use	NOUN
inlawrev-2554	261	6	of	of	ADP
inlawrev-2554	261	7	combined	combined	ADJ
inlawrev-2554	261	8	reporting	reporting	NOUN
inlawrev-2554	261	9	required	require	VERB
inlawrev-2554	261	10	by	by	ADP
inlawrev-2554	261	11	increasing	increase	VERB
inlawrev-2554	261	12	number	number	NOUN
inlawrev-2554	261	13	of	of	ADP
inlawrev-2554	261	14	states	state	NOUN
inlawrev-2554	261	15	,	,	PUNCT
inlawrev-2554	261	16	41	41	NUM
inlawrev-2554	261	17	j.	j.	PROPN
inlawrev-2554	261	18	tax'n	tax'n	PROPN
inlawrev-2554	261	19	375	375	NUM
inlawrev-2554	261	20	(	(	PUNCT
inlawrev-2554	261	21	1974	1974	NUM
inlawrev-2554	261	22	)	)	PUNCT
inlawrev-2554	261	23	.	.	PUNCT
inlawrev-2554	262	1	the	the	DET
inlawrev-2554	262	2	commisson	commisson	PROPN
inlawrev-2554	262	3	has	have	AUX
inlawrev-2554	262	4	been	be	AUX
inlawrev-2554	262	5	advocating	advocate	VERB
inlawrev-2554	262	6	the	the	DET
inlawrev-2554	262	7	use	use	NOUN
inlawrev-2554	262	8	of	of	ADP
inlawrev-2554	262	9	combined	combined	ADJ
inlawrev-2554	262	10	reporting	reporting	NOUN
inlawrev-2554	262	11	.	.	PUNCT
inlawrev-2554	263	1	see	see	VERB
inlawrev-2554	263	2	corrigan	corrigan	PROPN
inlawrev-2554	263	3	,	,	PUNCT
inlawrev-2554	263	4	interstate	interstate	ADJ
inlawrev-2554	263	5	corporate	corporate	ADJ
inlawrev-2554	263	6	income	income	NOUN
inlawrev-2554	263	7	taxation	taxation	NOUN
inlawrev-2554	263	8	—	—	PUNCT
inlawrev-2554	263	9	recent	recent	ADJ
inlawrev-2554	263	10	revolutions	revolution	NOUN
inlawrev-2554	263	11	and	and	CCONJ
inlawrev-2554	263	12	a	a	DET
inlawrev-2554	263	13	modem	modem	NOUN
inlawrev-2554	263	14	response	response	NOUN
inlawrev-2554	263	15	,	,	PUNCT
inlawrev-2554	263	16	29	29	NUM
inlawrev-2554	263	17	vand	vand	NOUN
inlawrev-2554	263	18	.	.	PUNCT
inlawrev-2554	264	1	l.	l.	PROPN
inlawrev-2554	264	2	rev	rev	PROPN
inlawrev-2554	264	3	.	.	PROPN
inlawrev-2554	264	4	423	423	NUM
inlawrev-2554	264	5	,	,	PUNCT
inlawrev-2554	264	6	439	439	NUM
inlawrev-2554	264	7	-	-	SYM
inlawrev-2554	264	8	41	41	NUM
inlawrev-2554	264	9	(	(	PUNCT
inlawrev-2554	264	10	1976	1976	NUM
inlawrev-2554	264	11	)	)	PUNCT
inlawrev-2554	264	12	.	.	PUNCT
inlawrev-2554	265	1	for	for	ADP
inlawrev-2554	265	2	a	a	DET
inlawrev-2554	265	3	general	general	ADJ
inlawrev-2554	265	4	introduction	introduction	NOUN
inlawrev-2554	265	5	to	to	ADP
inlawrev-2554	265	6	combined	combine	VERB
inlawrev-2554	265	7	apportionment	apportionment	NOUN
inlawrev-2554	265	8	and	and	CCONJ
inlawrev-2554	265	9	allocation	allocation	NOUN
inlawrev-2554	265	10	with	with	ADP
inlawrev-2554	265	11	regard	regard	NOUN
inlawrev-2554	265	12	to	to	ADP
inlawrev-2554	265	13	multicorporate	multicorporate	NOUN
inlawrev-2554	265	14	enterprises	enterprise	NOUN
inlawrev-2554	265	15	,	,	PUNCT
inlawrev-2554	265	16	see	see	VERB
inlawrev-2554	265	17	state	state	NOUN
inlawrev-2554	265	18	and	and	CCONJ
inlawrev-2554	265	19	local	local	ADJ
inlawrev-2554	265	20	taxation	taxation	NOUN
inlawrev-2554	265	21	,	,	PUNCT
inlawrev-2554	265	22	supra	supra	PROPN
inlawrev-2554	265	23	note	note	PROPN
inlawrev-2554	265	24	45	45	NUM
inlawrev-2554	265	25	,	,	PUNCT
inlawrev-2554	265	26	at	at	ADP
inlawrev-2554	265	27	438	438	NUM
inlawrev-2554	265	28	-	-	SYM
inlawrev-2554	265	29	43	43	NUM
inlawrev-2554	265	30	,	,	PUNCT
inlawrev-2554	265	31	520	520	NUM
inlawrev-2554	265	32	-	-	SYM
inlawrev-2554	265	33	26	26	NUM
inlawrev-2554	265	34	.	.	PUNCT
inlawrev-2554	266	1	for	for	ADP
inlawrev-2554	266	2	the	the	DET
inlawrev-2554	266	3	background	background	NOUN
inlawrev-2554	266	4	with	with	ADP
inlawrev-2554	266	5	respect	respect	NOUN
inlawrev-2554	266	6	to	to	ADP
inlawrev-2554	266	7	the	the	DET
inlawrev-2554	266	8	development	development	NOUN
inlawrev-2554	266	9	of	of	ADP
inlawrev-2554	266	10	combined	combined	ADJ
inlawrev-2554	266	11	reporting	reporting	NOUN
inlawrev-2554	266	12	and	and	CCONJ
inlawrev-2554	266	13	its	its	PRON
inlawrev-2554	266	14	relationship	relationship	NOUN
inlawrev-2554	266	15	to	to	PART
inlawrev-2554	266	16	separate	separate	VERB
inlawrev-2554	266	17	accounting	accounting	NOUN
inlawrev-2554	266	18	and	and	CCONJ
inlawrev-2554	266	19	formulary	formulary	NOUN
inlawrev-2554	266	20	apportionment	apportionment	NOUN
inlawrev-2554	266	21	,	,	PUNCT
inlawrev-2554	266	22	see	see	VERB
inlawrev-2554	266	23	hale	hale	PROPN
inlawrev-2554	266	24	&	&	CCONJ
inlawrev-2554	266	25	kramer	kramer	PROPN
inlawrev-2554	266	26	,	,	PUNCT
inlawrev-2554	266	27	supra	supra	PROPN
inlawrev-2554	266	28	note	note	PROPN
inlawrev-2554	266	29	28	28	NUM
inlawrev-2554	266	30	,	,	PUNCT
inlawrev-2554	266	31	at	at	ADP
inlawrev-2554	266	32	60	60	NUM
inlawrev-2554	266	33	-	-	SYM
inlawrev-2554	266	34	79	79	NUM
inlawrev-2554	266	35	.	.	PUNCT
inlawrev-2554	267	1	^^rudolph	^^rudolph	PROPN
inlawrev-2554	267	2	,	,	PUNCT
inlawrev-2554	267	3	supra	supra	PROPN
inlawrev-2554	267	4	note	note	NOUN
inlawrev-2554	267	5	44	44	NUM
inlawrev-2554	267	6	,	,	PUNCT
inlawrev-2554	267	7	at	at	ADP
inlawrev-2554	267	8	197	197	NUM
inlawrev-2554	267	9	-	-	SYM
inlawrev-2554	267	10	201	201	NUM
inlawrev-2554	267	11	.	.	PUNCT
inlawrev-2554	268	1	in	in	ADP
inlawrev-2554	268	2	this	this	DET
inlawrev-2554	268	3	sense	sense	NOUN
inlawrev-2554	268	4	,	,	PUNCT
inlawrev-2554	268	5	a	a	DET
inlawrev-2554	268	6	prerequisite	prerequisite	NOUN
inlawrev-2554	268	7	to	to	ADP
inlawrev-2554	268	8	combined	combined	ADJ
inlawrev-2554	268	9	reporting	reporting	NOUN
inlawrev-2554	268	10	is	be	AUX
inlawrev-2554	268	11	that	that	SCONJ
inlawrev-2554	268	12	the	the	DET
inlawrev-2554	268	13	affiliated	affiliated	ADJ
inlawrev-2554	268	14	group	group	NOUN
inlawrev-2554	268	15	be	be	AUX
inlawrev-2554	268	16	a	a	DET
inlawrev-2554	268	17	unitary	unitary	ADJ
inlawrev-2554	268	18	business	business	NOUN
inlawrev-2554	268	19	.	.	PUNCT
inlawrev-2554	269	1	the	the	DET
inlawrev-2554	269	2	income	income	NOUN
inlawrev-2554	269	3	of	of	ADP
inlawrev-2554	269	4	separate	separate	ADJ
inlawrev-2554	269	5	but	but	CCONJ
inlawrev-2554	269	6	related	related	ADJ
inlawrev-2554	269	7	corporations	corporation	NOUN
inlawrev-2554	269	8	determined	determine	VERB
inlawrev-2554	269	9	to	to	PART
inlawrev-2554	269	10	be	be	AUX
inlawrev-2554	269	11	engaged	engage	VERB
inlawrev-2554	269	12	in	in	ADP
inlawrev-2554	269	13	a	a	DET
inlawrev-2554	269	14	unitary	unitary	ADJ
inlawrev-2554	269	15	business	business	NOUN
inlawrev-2554	269	16	is	be	AUX
inlawrev-2554	269	17	combined	combine	VERB
inlawrev-2554	269	18	to	to	PART
inlawrev-2554	269	19	calculate	calculate	VERB
inlawrev-2554	269	20	the	the	DET
inlawrev-2554	269	21	tax	tax	NOUN
inlawrev-2554	269	22	liability	liability	NOUN
inlawrev-2554	269	23	of	of	ADP
inlawrev-2554	269	24	the	the	DET
inlawrev-2554	269	25	members	member	NOUN
inlawrev-2554	269	26	of	of	ADP
inlawrev-2554	269	27	the	the	DET
inlawrev-2554	269	28	related	related	ADJ
inlawrev-2554	269	29	corporate	corporate	ADJ
inlawrev-2554	269	30	group	group	NOUN
inlawrev-2554	269	31	.	.	PUNCT
inlawrev-2554	270	1	after	after	ADP
inlawrev-2554	270	2	the	the	DET
inlawrev-2554	270	3	elimination	elimination	NOUN
inlawrev-2554	270	4	of	of	ADP
inlawrev-2554	270	5	certain	certain	ADJ
inlawrev-2554	270	6	intercorporate	intercorporate	ADJ
inlawrev-2554	270	7	transactions	transaction	NOUN
inlawrev-2554	270	8	,	,	PUNCT
inlawrev-2554	270	9	such	such	ADJ
inlawrev-2554	270	10	as	as	ADP
inlawrev-2554	270	11	dividends	dividend	NOUN
inlawrev-2554	270	12	,	,	PUNCT
inlawrev-2554	270	13	the	the	DET
inlawrev-2554	270	14	net	net	ADJ
inlawrev-2554	270	15	income	income	NOUN
inlawrev-2554	270	16	is	be	AUX
inlawrev-2554	270	17	that	that	PRON
inlawrev-2554	270	18	of	of	ADP
inlawrev-2554	270	19	the	the	DET
inlawrev-2554	270	20	combined	combine	VERB
inlawrev-2554	270	21	group	group	NOUN
inlawrev-2554	270	22	and	and	CCONJ
inlawrev-2554	270	23	the	the	DET
inlawrev-2554	270	24	apportionment	apportionment	ADJ
inlawrev-2554	270	25	formula	formula	NOUN
inlawrev-2554	270	26	includes	include	VERB
inlawrev-2554	270	27	the	the	DET
inlawrev-2554	270	28	factors	factor	NOUN
inlawrev-2554	270	29	of	of	ADP
inlawrev-2554	270	30	the	the	DET
inlawrev-2554	270	31	members	member	NOUN
inlawrev-2554	270	32	of	of	ADP
inlawrev-2554	270	33	the	the	DET
inlawrev-2554	270	34	combined	combined	ADJ
inlawrev-2554	270	35	group	group	NOUN
inlawrev-2554	270	36	.	.	PUNCT
inlawrev-2554	271	1	for	for	ADP
inlawrev-2554	271	2	a	a	DET
inlawrev-2554	271	3	discussion	discussion	NOUN
inlawrev-2554	271	4	of	of	ADP
inlawrev-2554	271	5	combined	combined	ADJ
inlawrev-2554	271	6	reporting	reporting	NOUN
inlawrev-2554	271	7	,	,	PUNCT
inlawrev-2554	271	8	see	see	VERB
inlawrev-2554	271	9	keesling	keesling	NOUN
inlawrev-2554	271	10	,	,	PUNCT
inlawrev-2554	271	11	a	a	DET
inlawrev-2554	271	12	current	current	ADJ
inlawrev-2554	271	13	look	look	NOUN
inlawrev-2554	271	14	at	at	ADP
inlawrev-2554	271	15	the	the	DET
inlawrev-2554	271	16	combirved	combirved	ADJ
inlawrev-2554	271	17	report	report	NOUN
inlawrev-2554	271	18	and	and	CCONJ
inlawrev-2554	271	19	uniformity	uniformity	NOUN
inlawrev-2554	271	20	in	in	ADP
inlawrev-2554	271	21	allocation	allocation	NOUN
inlawrev-2554	271	22	practices	practice	NOUN
inlawrev-2554	271	23	,	,	PUNCT
inlawrev-2554	271	24	42	42	NUM
inlawrev-2554	271	25	j.	j.	NOUN
inlawrev-2554	271	26	taxn	taxn	PROPN
inlawrev-2554	271	27	106	106	NUM
inlawrev-2554	271	28	(	(	PUNCT
inlawrev-2554	271	29	1975	1975	NUM
inlawrev-2554	271	30	)	)	PUNCT
inlawrev-2554	271	31	.	.	PUNCT
inlawrev-2554	272	1	the	the	DET
inlawrev-2554	272	2	combined	combined	ADJ
inlawrev-2554	272	3	report	report	NOUN
inlawrev-2554	272	4	usually	usually	ADV
inlawrev-2554	272	5	includes	include	VERB
inlawrev-2554	272	6	only	only	ADV
inlawrev-2554	272	7	related	related	ADJ
inlawrev-2554	272	8	corporations	corporation	NOUN
inlawrev-2554	272	9	in	in	ADP
inlawrev-2554	272	10	which	which	PRON
inlawrev-2554	272	11	the	the	DET
inlawrev-2554	272	12	parent	parent	NOUN
inlawrev-2554	272	13	corporation	corporation	NOUN
inlawrev-2554	272	14	owns	own	VERB
inlawrev-2554	272	15	,	,	PUNCT
inlawrev-2554	272	16	directly	directly	ADV
inlawrev-2554	272	17	or	or	CCONJ
inlawrev-2554	272	18	indirectly	indirectly	ADV
inlawrev-2554	272	19	,	,	PUNCT
inlawrev-2554	272	20	more	more	ADJ
inlawrev-2554	272	21	than	than	ADP
inlawrev-2554	272	22	50	50	NUM
inlawrev-2554	272	23	%	%	NOUN
inlawrev-2554	272	24	1983	1983	NUM
inlawrev-2554	272	25	]	]	PUNCT
inlawrev-2554	272	26	taxing	tax	VERB
inlawrev-2554	272	27	multinational	multinational	ADJ
inlawrev-2554	272	28	corporations	corporation	NOUN
inlawrev-2554	272	29	793	793	NUM
inlawrev-2554	272	30	report	report	NOUN
inlawrev-2554	272	31	is	be	AUX
inlawrev-2554	272	32	not	not	PART
inlawrev-2554	272	33	a	a	DET
inlawrev-2554	272	34	consolidated	consolidated	ADJ
inlawrev-2554	272	35	tax	tax	NOUN
inlawrev-2554	272	36	return	return	NOUN
inlawrev-2554	272	37	;	;	PUNCT
inlawrev-2554	272	38	rather	rather	ADV
inlawrev-2554	272	39	,	,	PUNCT
inlawrev-2554	272	40	it	it	PRON
inlawrev-2554	272	41	has	have	VERB
inlawrev-2554	272	42	the	the	DET
inlawrev-2554	272	43	qualities	quality	NOUN
inlawrev-2554	272	44	of	of	ADP
inlawrev-2554	272	45	an	an	DET
inlawrev-2554	272	46	information	information	NOUN
inlawrev-2554	272	47	return.^	return.^	NOUN
inlawrev-2554	272	48	®	®	NOUN
inlawrev-2554	272	49	combined	combine	VERB
inlawrev-2554	272	50	reporting	reporting	NOUN
inlawrev-2554	272	51	is	be	AUX
inlawrev-2554	272	52	applied	apply	VERB
inlawrev-2554	272	53	by	by	ADP
inlawrev-2554	272	54	some	some	DET
inlawrev-2554	272	55	states	state	NOUN
inlawrev-2554	272	56	to	to	ADP
inlawrev-2554	272	57	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	272	58	corporations	corporation	NOUN
inlawrev-2554	272	59	which	which	PRON
inlawrev-2554	272	60	are	be	AUX
inlawrev-2554	272	61	operating	operate	VERB
inlawrev-2554	272	62	within	within	ADP
inlawrev-2554	272	63	the	the	DET
inlawrev-2554	272	64	united	united	PROPN
inlawrev-2554	272	65	states	states	PROPN
inlawrev-2554	272	66	,	,	PUNCT
inlawrev-2554	272	67	outside	outside	ADP
inlawrev-2554	272	68	of	of	ADP
inlawrev-2554	272	69	the	the	DET
inlawrev-2554	272	70	united	united	PROPN
inlawrev-2554	272	71	states	states	PROPN
inlawrev-2554	272	72	,	,	PUNCT
inlawrev-2554	272	73	or	or	CCONJ
inlawrev-2554	272	74	both.^	both.^	X
inlawrev-2554	272	75	"	"	PUNCT
inlawrev-2554	272	76	when	when	SCONJ
inlawrev-2554	272	77	formulary	formulary	ADJ
inlawrev-2554	272	78	apportionment	apportionment	NOUN
inlawrev-2554	272	79	is	be	AUX
inlawrev-2554	272	80	applied	apply	VERB
inlawrev-2554	272	81	to	to	ADP
inlawrev-2554	272	82	the	the	DET
inlawrev-2554	272	83	combined	combined	ADJ
inlawrev-2554	272	84	income	income	NOUN
inlawrev-2554	272	85	of	of	ADP
inlawrev-2554	272	86	an	an	DET
inlawrev-2554	272	87	affiliated	affiliated	ADJ
inlawrev-2554	272	88	group	group	NOUN
inlawrev-2554	272	89	of	of	ADP
inlawrev-2554	272	90	corporations	corporation	NOUN
inlawrev-2554	272	91	consisting	consist	VERB
inlawrev-2554	272	92	of	of	ADP
inlawrev-2554	272	93	both	both	DET
inlawrev-2554	272	94	foreign	foreign	ADJ
inlawrev-2554	272	95	corporations	corporation	NOUN
inlawrev-2554	272	96	operating	operate	VERB
inlawrev-2554	272	97	outside	outside	ADP
inlawrev-2554	272	98	of	of	ADP
inlawrev-2554	272	99	the	the	DET
inlawrev-2554	272	100	united	united	PROPN
inlawrev-2554	272	101	states	states	PROPN
inlawrev-2554	272	102	and	and	CCONJ
inlawrev-2554	272	103	one	one	NUM
inlawrev-2554	272	104	or	or	CCONJ
inlawrev-2554	272	105	more	more	ADJ
inlawrev-2554	272	106	corporations	corporation	NOUN
inlawrev-2554	272	107	doing	do	VERB
inlawrev-2554	272	108	business	business	NOUN
inlawrev-2554	272	109	within	within	ADP
inlawrev-2554	272	110	the	the	DET
inlawrev-2554	272	111	taxing	tax	VERB
inlawrev-2554	272	112	state	state	NOUN
inlawrev-2554	272	113	,	,	PUNCT
inlawrev-2554	272	114	the	the	DET
inlawrev-2554	272	115	method	method	NOUN
inlawrev-2554	272	116	is	be	AUX
inlawrev-2554	272	117	commonly	commonly	ADV
inlawrev-2554	272	118	referred	refer	VERB
inlawrev-2554	272	119	to	to	ADP
inlawrev-2554	272	120	as	as	ADV
inlawrev-2554	272	121	worldwide	worldwide	ADV
inlawrev-2554	272	122	combined	combine	VERB
inlawrev-2554	272	123	reporting.^^	reporting.^^	NUM
inlawrev-2554	272	124	congress	congress	PROPN
inlawrev-2554	272	125	has	have	AUX
inlawrev-2554	272	126	not	not	PART
inlawrev-2554	272	127	fully	fully	ADV
inlawrev-2554	272	128	exercised	exercise	VERB
inlawrev-2554	272	129	its	its	PRON
inlawrev-2554	272	130	power	power	NOUN
inlawrev-2554	272	131	to	to	PART
inlawrev-2554	272	132	legislate	legislate	VERB
inlawrev-2554	272	133	in	in	ADP
inlawrev-2554	272	134	the	the	DET
inlawrev-2554	272	135	area	area	NOUN
inlawrev-2554	272	136	of	of	ADP
inlawrev-2554	272	137	state	state	NOUN
inlawrev-2554	272	138	taxation.^^	taxation.^^	NOUN
inlawrev-2554	273	1	the	the	DET
inlawrev-2554	273	2	application	application	NOUN
inlawrev-2554	273	3	of	of	ADP
inlawrev-2554	273	4	any	any	DET
inlawrev-2554	273	5	legislation	legislation	NOUN
inlawrev-2554	273	6	which	which	PRON
inlawrev-2554	273	7	has	have	AUX
inlawrev-2554	273	8	been	be	AUX
inlawrev-2554	273	9	enacted	enact	VERB
inlawrev-2554	273	10	has	have	AUX
inlawrev-2554	273	11	,	,	PUNCT
inlawrev-2554	273	12	in	in	ADP
inlawrev-2554	273	13	every	every	DET
inlawrev-2554	273	14	instance	instance	NOUN
inlawrev-2554	273	15	,	,	PUNCT
inlawrev-2554	273	16	been	be	AUX
inlawrev-2554	273	17	very	very	ADV
inlawrev-2554	273	18	narrow	narrow	ADJ
inlawrev-2554	273	19	in	in	ADP
inlawrev-2554	273	20	scope.^^	scope.^^	NOUN
inlawrev-2554	273	21	the	the	DET
inlawrev-2554	273	22	supreme	supreme	PROPN
inlawrev-2554	273	23	court	court	PROPN
inlawrev-2554	273	24	has	have	AUX
inlawrev-2554	273	25	acknowledged	acknowledge	VERB
inlawrev-2554	273	26	both	both	CCONJ
inlawrev-2554	273	27	the	the	DET
inlawrev-2554	273	28	limitations	limitation	NOUN
inlawrev-2554	273	29	of	of	ADP
inlawrev-2554	273	30	any	any	DET
inlawrev-2554	273	31	judicial	judicial	ADJ
inlawrev-2554	273	32	resolution	resolution	NOUN
inlawrev-2554	273	33	of	of	ADP
inlawrev-2554	273	34	state	state	NOUN
inlawrev-2554	273	35	taxation	taxation	PROPN
inlawrev-2554	273	36	controversies^	controversies^	PROPN
inlawrev-2554	273	37	*	*	PUNCT
inlawrev-2554	273	38	and	and	CCONJ
inlawrev-2554	273	39	the	the	DET
inlawrev-2554	273	40	appropriateness	appropriateness	NOUN
inlawrev-2554	273	41	of	of	ADP
inlawrev-2554	273	42	congressional	congressional	ADJ
inlawrev-2554	273	43	action.^^	action.^^	NOUN
inlawrev-2554	273	44	proposed	propose	VERB
inlawrev-2554	273	45	legislation	legislation	NOUN
inlawrev-2554	273	46	placing	place	VERB
inlawrev-2554	273	47	limitations	limitation	NOUN
inlawrev-2554	273	48	on	on	ADP
inlawrev-2554	273	49	the	the	DET
inlawrev-2554	273	50	states	state	NOUN
inlawrev-2554	273	51	'	'	PART
inlawrev-2554	273	52	power	power	NOUN
inlawrev-2554	273	53	to	to	PART
inlawrev-2554	273	54	tax	tax	VERB
inlawrev-2554	273	55	the	the	DET
inlawrev-2554	273	56	income	income	NOUN
inlawrev-2554	273	57	of	of	ADP
inlawrev-2554	273	58	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	273	59	corporations	corporation	NOUN
inlawrev-2554	273	60	has	have	AUX
inlawrev-2554	273	61	been	be	AUX
inlawrev-2554	273	62	considered	consider	VERB
inlawrev-2554	273	63	in	in	ADP
inlawrev-2554	273	64	recent	recent	ADJ
inlawrev-2554	273	65	years.^^	years.^^	NOUN
inlawrev-2554	273	66	for	for	ADP
inlawrev-2554	273	67	example	example	NOUN
inlawrev-2554	273	68	,	,	PUNCT
inlawrev-2554	273	69	bills	bill	NOUN
inlawrev-2554	273	70	have	have	AUX
inlawrev-2554	273	71	been	be	AUX
inlawrev-2554	273	72	proposed	propose	VERB
inlawrev-2554	273	73	to	to	PART
inlawrev-2554	273	74	limit	limit	VERB
inlawrev-2554	273	75	the	the	DET
inlawrev-2554	273	76	taxation	taxation	NOUN
inlawrev-2554	273	77	of	of	ADP
inlawrev-2554	273	78	foreign	foreign	ADJ
inlawrev-2554	273	79	-	-	PUNCT
inlawrev-2554	273	80	source	source	NOUN
inlawrev-2554	273	81	income	income	NOUN
inlawrev-2554	273	82	of	of	ADP
inlawrev-2554	273	83	multinational	multinational	ADJ
inlawrev-2554	273	84	corporations.^^	corporations.^^	NOUN
inlawrev-2554	273	85	the	the	DET
inlawrev-2554	273	86	most	most	ADV
inlawrev-2554	273	87	recent	recent	ADJ
inlawrev-2554	273	88	legislative	legislative	ADJ
inlawrev-2554	273	89	efforts	effort	NOUN
inlawrev-2554	273	90	with	with	ADP
inlawrev-2554	273	91	regard	regard	NOUN
inlawrev-2554	273	92	to	to	ADP
inlawrev-2554	273	93	the	the	DET
inlawrev-2554	273	94	taxation	taxation	NOUN
inlawrev-2554	273	95	of	of	ADP
inlawrev-2554	273	96	foreign	foreign	ADJ
inlawrev-2554	273	97	-	-	PUNCT
inlawrev-2554	273	98	source	source	NOUN
inlawrev-2554	273	99	income	income	NOUN
inlawrev-2554	273	100	have	have	AUX
inlawrev-2554	273	101	been	be	AUX
inlawrev-2554	273	102	concerned	concern	VERB
inlawrev-2554	273	103	with	with	ADP
inlawrev-2554	273	104	prohibiting	prohibit	VERB
inlawrev-2554	273	105	the	the	DET
inlawrev-2554	273	106	states	state	NOUN
inlawrev-2554	273	107	from	from	ADP
inlawrev-2554	273	108	using	use	VERB
inlawrev-2554	273	109	worldwide	worldwide	ADV
inlawrev-2554	273	110	combined	combined	ADJ
inlawrev-2554	273	111	reporting	reporting	NOUN
inlawrev-2554	273	112	and	and	CCONJ
inlawrev-2554	273	113	restricting	restrict	VERB
inlawrev-2554	273	114	the	the	DET
inlawrev-2554	273	115	states	state	NOUN
inlawrev-2554	273	116	in	in	ADP
inlawrev-2554	273	117	the	the	DET
inlawrev-2554	273	118	taxation	taxation	NOUN
inlawrev-2554	273	119	of	of	ADP
inlawrev-2554	273	120	foreign	foreign	ADJ
inlawrev-2554	273	121	-	-	PUNCT
inlawrev-2554	273	122	source	source	NOUN
inlawrev-2554	273	123	dividends.^	dividends.^	NOUN
inlawrev-2554	273	124	*	*	NOUN
inlawrev-2554	273	125	the	the	PRON
inlawrev-2554	273	126	of	of	ADP
inlawrev-2554	273	127	the	the	DET
inlawrev-2554	273	128	stock	stock	NOUN
inlawrev-2554	273	129	.	.	PUNCT
inlawrev-2554	274	1	see	see	VERB
inlawrev-2554	274	2	buresh	buresh	PROPN
inlawrev-2554	274	3	&	&	CCONJ
inlawrev-2554	274	4	weinstein	weinstein	PROPN
inlawrev-2554	274	5	,	,	PUNCT
inlawrev-2554	274	6	combined	combined	ADJ
inlawrev-2554	274	7	reporting	reporting	NOUN
inlawrev-2554	274	8	:	:	PUNCT
inlawrev-2554	274	9	the	the	DET
inlawrev-2554	274	10	approach	approach	NOUN
inlawrev-2554	274	11	and	and	CCONJ
inlawrev-2554	274	12	its	its	PRON
inlawrev-2554	274	13	problems	problem	NOUN
inlawrev-2554	274	14	,	,	PUNCT
inlawrev-2554	274	15	1	1	NUM
inlawrev-2554	274	16	j.	j.	PROPN
inlawrev-2554	274	17	state	state	PROPN
inlawrev-2554	274	18	tax'n	tax'n	ADJ
inlawrev-2554	274	19	5	5	NUM
inlawrev-2554	274	20	,	,	PUNCT
inlawrev-2554	274	21	8	8	NUM
inlawrev-2554	274	22	(	(	PUNCT
inlawrev-2554	274	23	1982	1982	NUM
inlawrev-2554	274	24	)	)	PUNCT
inlawrev-2554	274	25	.	.	PUNCT
inlawrev-2554	275	1	^^see	^^see	NUM
inlawrev-2554	275	2	buresh	buresh	PROPN
inlawrev-2554	275	3	&	&	CCONJ
inlawrev-2554	275	4	weinstein	weinstein	PROPN
inlawrev-2554	275	5	,	,	PUNCT
inlawrev-2554	275	6	supra	supra	PROPN
inlawrev-2554	275	7	note	note	PROPN
inlawrev-2554	275	8	68	68	NUM
inlawrev-2554	275	9	,	,	PUNCT
inlawrev-2554	275	10	at	at	ADP
inlawrev-2554	275	11	6	6	NUM
inlawrev-2554	275	12	-	-	SYM
inlawrev-2554	275	13	7	7	NUM
inlawrev-2554	275	14	.	.	PUNCT
inlawrev-2554	276	1	^"the	^"the	DET
inlawrev-2554	276	2	application	application	NOUN
inlawrev-2554	276	3	of	of	ADP
inlawrev-2554	276	4	combined	combined	ADJ
inlawrev-2554	276	5	reporting	reporting	NOUN
inlawrev-2554	276	6	is	be	AUX
inlawrev-2554	276	7	based	base	VERB
inlawrev-2554	276	8	either	either	CCONJ
inlawrev-2554	276	9	on	on	ADP
inlawrev-2554	276	10	statutory	statutory	ADJ
inlawrev-2554	276	11	provisions	provision	NOUN
inlawrev-2554	276	12	relating	relate	VERB
inlawrev-2554	276	13	to	to	ADP
inlawrev-2554	276	14	such	such	ADJ
inlawrev-2554	276	15	reports	report	NOUN
inlawrev-2554	276	16	or	or	CCONJ
inlawrev-2554	276	17	on	on	ADP
inlawrev-2554	276	18	judicial	judicial	ADJ
inlawrev-2554	276	19	or	or	CCONJ
inlawrev-2554	276	20	administrative	administrative	ADJ
inlawrev-2554	276	21	decisions	decision	NOUN
inlawrev-2554	276	22	construing	construe	VERB
inlawrev-2554	276	23	combined	combine	VERB
inlawrev-2554	276	24	reporting	report	VERB
inlawrev-2554	276	25	statutory	statutory	ADJ
inlawrev-2554	276	26	provisions	provision	NOUN
inlawrev-2554	276	27	.	.	PUNCT
inlawrev-2554	277	1	see	see	VERB
inlawrev-2554	277	2	,	,	PUNCT
inlawrev-2554	277	3	e.g.	e.g.	ADV
inlawrev-2554	277	4	,	,	PUNCT
inlawrev-2554	277	5	f.	f.	PROPN
inlawrev-2554	277	6	w.	w.	PROPN
inlawrev-2554	277	7	woolworth	woolworth	PROPN
inlawrev-2554	277	8	co.	co.	PROPN
inlawrev-2554	277	9	v.	v.	CCONJ
inlawrev-2554	277	10	director	director	NOUN
inlawrev-2554	277	11	of	of	ADP
inlawrev-2554	277	12	div	div	PROPN
inlawrev-2554	277	13	.	.	PROPN
inlawrev-2554	277	14	of	of	ADP
inlawrev-2554	277	15	taxation	taxation	NOUN
inlawrev-2554	277	16	,	,	PUNCT
inlawrev-2554	277	17	45	45	NUM
inlawrev-2554	277	18	n.j	n.j	PROPN
inlawrev-2554	277	19	.	.	PROPN
inlawrev-2554	277	20	466	466	NUM
inlawrev-2554	277	21	,	,	PUNCT
inlawrev-2554	277	22	213	213	NUM
inlawrev-2554	277	23	a.2d	a.2d	SYM
inlawrev-2554	277	24	1	1	NUM
inlawrev-2554	277	25	(	(	PUNCT
inlawrev-2554	277	26	1965	1965	NUM
inlawrev-2554	277	27	)	)	PUNCT
inlawrev-2554	277	28	.	.	PUNCT
inlawrev-2554	278	1	"	"	PUNCT
inlawrev-2554	278	2	5ee	5ee	ADJ
inlawrev-2554	278	3	hellerstein	hellerstein	NOUN
inlawrev-2554	278	4	,	,	PUNCT
inlawrev-2554	278	5	state	state	NOUN
inlawrev-2554	278	6	income	income	NOUN
inlawrev-2554	278	7	taxation	taxation	NOUN
inlawrev-2554	278	8	ofmultijurisdictional	ofmultijurisdictional	ADJ
inlawrev-2554	278	9	corporations	corporation	NOUN
inlawrev-2554	278	10	:	:	PUNCT
inlawrev-2554	278	11	reflections	reflection	NOUN
inlawrev-2554	278	12	on	on	ADP
inlawrev-2554	278	13	mobil	mobil	PROPN
inlawrev-2554	278	14	,	,	PUNCT
inlawrev-2554	278	15	exxon	exxon	PROPN
inlawrev-2554	278	16	,	,	PUNCT
inlawrev-2554	278	17	and	and	CCONJ
inlawrev-2554	278	18	h.r	h.r	PROPN
inlawrev-2554	278	19	.	.	PROPN
inlawrev-2554	278	20	5076	5076	NUM
inlawrev-2554	278	21	,	,	PUNCT
inlawrev-2554	278	22	79	79	NUM
inlawrev-2554	278	23	mich	mich	X
inlawrev-2554	278	24	.	.	PUNCT
inlawrev-2554	279	1	l.	l.	PROPN
inlawrev-2554	279	2	rev	rev	PROPN
inlawrev-2554	279	3	.	.	PROPN
inlawrev-2554	279	4	113	113	NUM
inlawrev-2554	279	5	,	,	PUNCT
inlawrev-2554	279	6	156	156	NUM
inlawrev-2554	279	7	(	(	PUNCT
inlawrev-2554	279	8	1980	1980	NUM
inlawrev-2554	279	9	)	)	PUNCT
inlawrev-2554	279	10	;	;	PUNCT
inlawrev-2554	279	11	g.a.o	g.a.o	PROPN
inlawrev-2554	279	12	.	.	PUNCT
inlawrev-2554	279	13	report-1982	report-1982	PROPN
inlawrev-2554	279	14	,	,	PUNCT
inlawrev-2554	279	15	supra	supra	ADJ
inlawrev-2554	279	16	note	note	NOUN
inlawrev-2554	279	17	3	3	NUM
inlawrev-2554	279	18	,	,	PUNCT
inlawrev-2554	279	19	at	at	ADP
inlawrev-2554	279	20	31	31	NUM
inlawrev-2554	279	21	.	.	PUNCT
inlawrev-2554	280	1	^tub	^tub	PROPN
inlawrev-2554	280	2	.	.	PUNCT
inlawrev-2554	281	1	l.	l.	PROPN
inlawrev-2554	281	2	no	no	INTJ
inlawrev-2554	281	3	.	.	PROPN
inlawrev-2554	282	1	86	86	NUM
inlawrev-2554	282	2	-	-	SYM
inlawrev-2554	282	3	272	272	NUM
inlawrev-2554	282	4	,	,	PUNCT
inlawrev-2554	282	5	see	see	VERB
inlawrev-2554	282	6	supra	supra	PROPN
inlawrev-2554	282	7	note	note	PROPN
inlawrev-2554	282	8	43	43	NUM
inlawrev-2554	282	9	,	,	PUNCT
inlawrev-2554	282	10	was	be	AUX
inlawrev-2554	282	11	the	the	DET
inlawrev-2554	282	12	first	first	ADJ
inlawrev-2554	282	13	time	time	NOUN
inlawrev-2554	282	14	that	that	PRON
inlawrev-2554	282	15	congress	congress	PROPN
inlawrev-2554	282	16	passed	pass	VERB
inlawrev-2554	282	17	legislation	legislation	NOUN
inlawrev-2554	282	18	concerning	concern	VERB
inlawrev-2554	282	19	the	the	DET
inlawrev-2554	282	20	power	power	NOUN
inlawrev-2554	282	21	of	of	ADP
inlawrev-2554	282	22	the	the	DET
inlawrev-2554	282	23	states	state	NOUN
inlawrev-2554	282	24	to	to	PART
inlawrev-2554	282	25	tax	tax	VERB
inlawrev-2554	282	26	the	the	DET
inlawrev-2554	282	27	income	income	NOUN
inlawrev-2554	282	28	of	of	ADP
inlawrev-2554	282	29	corporations	corporation	NOUN
inlawrev-2554	282	30	engaged	engage	VERB
inlawrev-2554	282	31	in	in	ADP
inlawrev-2554	282	32	interstate	interstate	ADJ
inlawrev-2554	282	33	commerce	commerce	NOUN
inlawrev-2554	282	34	.	.	PUNCT
inlawrev-2554	283	1	except	except	SCONJ
inlawrev-2554	283	2	for	for	ADP
inlawrev-2554	283	3	this	this	DET
inlawrev-2554	283	4	legislation	legislation	NOUN
inlawrev-2554	283	5	,	,	PUNCT
inlawrev-2554	283	6	the	the	DET
inlawrev-2554	283	7	power	power	NOUN
inlawrev-2554	283	8	of	of	ADP
inlawrev-2554	283	9	congress	congress	PROPN
inlawrev-2554	283	10	to	to	PART
inlawrev-2554	283	11	regulate	regulate	VERB
inlawrev-2554	283	12	state	state	NOUN
inlawrev-2554	283	13	taxation	taxation	NOUN
inlawrev-2554	283	14	of	of	ADP
inlawrev-2554	283	15	the	the	DET
inlawrev-2554	283	16	income	income	NOUN
inlawrev-2554	283	17	of	of	ADP
inlawrev-2554	283	18	interstate	interstate	ADJ
inlawrev-2554	283	19	corporations	corporation	NOUN
inlawrev-2554	283	20	has	have	AUX
inlawrev-2554	283	21	been	be	AUX
inlawrev-2554	283	22	virtually	virtually	ADV
inlawrev-2554	283	23	unexercised	unexercised	ADJ
inlawrev-2554	283	24	.	.	PUNCT
inlawrev-2554	284	1	"	"	PUNCT
inlawrev-2554	284	2	since	since	SCONJ
inlawrev-2554	284	3	the	the	DET
inlawrev-2554	284	4	enactment	enactment	NOUN
inlawrev-2554	284	5	of	of	ADP
inlawrev-2554	284	6	pub	pub	NOUN
inlawrev-2554	284	7	.	.	PUNCT
inlawrev-2554	285	1	l.	l.	PROPN
inlawrev-2554	285	2	no	no	INTJ
inlawrev-2554	285	3	.	.	PROPN
inlawrev-2554	286	1	86	86	NUM
inlawrev-2554	286	2	-	-	SYM
inlawrev-2554	286	3	272	272	NUM
inlawrev-2554	286	4	,	,	PUNCT
inlawrev-2554	286	5	congress	congress	PROPN
inlawrev-2554	286	6	has	have	AUX
inlawrev-2554	286	7	passed	pass	VERB
inlawrev-2554	286	8	other	other	ADJ
inlawrev-2554	286	9	legislation	legislation	NOUN
inlawrev-2554	286	10	limiting	limit	VERB
inlawrev-2554	286	11	the	the	DET
inlawrev-2554	286	12	power	power	NOUN
inlawrev-2554	286	13	of	of	ADP
inlawrev-2554	286	14	the	the	DET
inlawrev-2554	286	15	state	state	NOUN
inlawrev-2554	286	16	to	to	PART
inlawrev-2554	286	17	tax	tax	VERB
inlawrev-2554	286	18	in	in	ADP
inlawrev-2554	286	19	certain	certain	ADJ
inlawrev-2554	286	20	well	well	ADV
inlawrev-2554	286	21	-	-	PUNCT
inlawrev-2554	286	22	defined	define	VERB
inlawrev-2554	286	23	areas	area	NOUN
inlawrev-2554	286	24	.	.	PUNCT
inlawrev-2554	287	1	see	see	VERB
inlawrev-2554	287	2	,	,	PUNCT
inlawrev-2554	287	3	e.g.	e.g.	ADV
inlawrev-2554	287	4	,	,	PUNCT
inlawrev-2554	287	5	15	15	NUM
inlawrev-2554	287	6	u.s.c	u.s.c	NOUN
inlawrev-2554	287	7	.	.	PUNCT
inlawrev-2554	288	1	§	§	PROPN
inlawrev-2554	288	2	78bb(d	78bb(d	PROPN
inlawrev-2554	288	3	)	)	PUNCT
inlawrev-2554	288	4	(	(	PUNCT
inlawrev-2554	288	5	1976	1976	NUM
inlawrev-2554	288	6	)	)	PUNCT
inlawrev-2554	288	7	(	(	PUNCT
inlawrev-2554	288	8	stock	stock	NOUN
inlawrev-2554	288	9	transfer	transfer	NOUN
inlawrev-2554	288	10	taxes	taxis	NOUN
inlawrev-2554	288	11	)	)	PUNCT
inlawrev-2554	288	12	;	;	PUNCT
inlawrev-2554	288	13	49	49	NUM
inlawrev-2554	288	14	u.s.c	u.s.c	ADJ
inlawrev-2554	288	15	.	.	PUNCT
inlawrev-2554	289	1	§	§	PROPN
inlawrev-2554	289	2	11503	11503	NUM
inlawrev-2554	289	3	(	(	PUNCT
inlawrev-2554	289	4	supp	supp	PROPN
inlawrev-2554	289	5	.	.	PUNCT
inlawrev-2554	290	1	v	v	ADP
inlawrev-2554	290	2	1981	1981	NUM
inlawrev-2554	290	3	)	)	PUNCT
inlawrev-2554	290	4	(	(	PUNCT
inlawrev-2554	290	5	railroad	railroad	NOUN
inlawrev-2554	290	6	property	property	NOUN
inlawrev-2554	290	7	)	)	PUNCT
inlawrev-2554	290	8	;	;	PUNCT
inlawrev-2554	290	9	49	49	NUM
inlawrev-2554	290	10	u.s.c.a	u.s.c.a	PROPN
inlawrev-2554	290	11	.	.	PUNCT
inlawrev-2554	291	1	§	§	PROPN
inlawrev-2554	291	2	11503a	11503a	NUM
inlawrev-2554	291	3	(	(	PUNCT
inlawrev-2554	291	4	west	west	NOUN
inlawrev-2554	291	5	1983	1983	NUM
inlawrev-2554	291	6	)	)	PUNCT
inlawrev-2554	291	7	(	(	PUNCT
inlawrev-2554	291	8	motor	motor	NOUN
inlawrev-2554	291	9	carrier	carrier	NOUN
inlawrev-2554	291	10	property	property	NOUN
inlawrev-2554	291	11	)	)	PUNCT
inlawrev-2554	291	12	.	.	PUNCT
inlawrev-2554	291	13	'	'	PUNCT
inlawrev-2554	292	1	"	"	PUNCT
inlawrev-2554	292	2	northwestern	northwestern	ADJ
inlawrev-2554	292	3	states	state	NOUN
inlawrev-2554	292	4	portland	portland	PROPN
inlawrev-2554	292	5	cement	cement	PROPN
inlawrev-2554	292	6	co.	co.	PROPN
inlawrev-2554	292	7	v.	v.	ADP
inlawrev-2554	292	8	minnesota	minnesota	PROPN
inlawrev-2554	292	9	,	,	PUNCT
inlawrev-2554	292	10	358	358	NUM
inlawrev-2554	292	11	u.s	u.s	PROPN
inlawrev-2554	292	12	.	.	PROPN
inlawrev-2554	292	13	450	450	NUM
inlawrev-2554	292	14	,	,	PUNCT
inlawrev-2554	292	15	457	457	NUM
inlawrev-2554	292	16	(	(	PUNCT
inlawrev-2554	292	17	1959	1959	NUM
inlawrev-2554	292	18	)	)	PUNCT
inlawrev-2554	292	19	.	.	PUNCT
inlawrev-2554	293	1	''	''	PUNCT
inlawrev-2554	293	2	moorman	moorman	PROPN
inlawrev-2554	293	3	mfg	mfg	PROPN
inlawrev-2554	293	4	.	.	PROPN
inlawrev-2554	293	5	co.	co.	PROPN
inlawrev-2554	294	1	v.	v.	ADP
inlawrev-2554	294	2	bair	bair	PROPN
inlawrev-2554	294	3	,	,	PUNCT
inlawrev-2554	294	4	437	437	NUM
inlawrev-2554	294	5	u.s	u.s	PROPN
inlawrev-2554	294	6	.	.	PROPN
inlawrev-2554	294	7	267	267	NUM
inlawrev-2554	294	8	,	,	PUNCT
inlawrev-2554	294	9	280	280	NUM
inlawrev-2554	294	10	(	(	PUNCT
inlawrev-2554	294	11	1978	1978	NUM
inlawrev-2554	294	12	)	)	PUNCT
inlawrev-2554	294	13	.	.	PUNCT
inlawrev-2554	295	1	^'^see	^'^see	VERB
inlawrev-2554	295	2	madere	madere	ADV
inlawrev-2554	295	3	,	,	PUNCT
inlawrev-2554	295	4	state	state	NOUN
inlawrev-2554	295	5	taxation	taxation	NOUN
inlawrev-2554	295	6	after	after	ADP
inlawrev-2554	295	7	mobil	mobil	PROPN
inlawrev-2554	295	8	and	and	CCONJ
inlawrev-2554	295	9	exxon	exxon	PROPN
inlawrev-2554	295	10	,	,	PUNCT
inlawrev-2554	295	11	33	33	NUM
inlawrev-2554	295	12	tax	tax	NOUN
inlawrev-2554	295	13	exec	exec	NOUN
inlawrev-2554	295	14	.	.	PUNCT
inlawrev-2554	296	1	103	103	NUM
inlawrev-2554	296	2	,	,	PUNCT
inlawrev-2554	296	3	127	127	NUM
inlawrev-2554	296	4	-	-	SYM
inlawrev-2554	296	5	31	31	NUM
inlawrev-2554	296	6	(	(	PUNCT
inlawrev-2554	296	7	1981	1981	NUM
inlawrev-2554	296	8	)	)	PUNCT
inlawrev-2554	296	9	.	.	PUNCT
inlawrev-2554	297	1	"	"	PUNCT
inlawrev-2554	297	2	for	for	ADP
inlawrev-2554	297	3	a	a	DET
inlawrev-2554	297	4	thorough	thorough	ADJ
inlawrev-2554	297	5	summary	summary	NOUN
inlawrev-2554	297	6	and	and	CCONJ
inlawrev-2554	297	7	analysis	analysis	NOUN
inlawrev-2554	297	8	of	of	ADP
inlawrev-2554	297	9	this	this	DET
inlawrev-2554	297	10	legislation	legislation	NOUN
inlawrev-2554	297	11	,	,	PUNCT
inlawrev-2554	297	12	see	see	VERB
inlawrev-2554	297	13	hellerstein	hellerstein	NOUN
inlawrev-2554	297	14	,	,	PUNCT
inlawrev-2554	297	15	supra	supra	PROPN
inlawrev-2554	297	16	note	note	NOUN
inlawrev-2554	297	17	71	71	NUM
inlawrev-2554	297	18	,	,	PUNCT
inlawrev-2554	297	19	at	at	ADP
inlawrev-2554	297	20	154	154	NUM
inlawrev-2554	297	21	.	.	PUNCT
inlawrev-2554	297	22	'	'	PUNCT
inlawrev-2554	298	1	«	«	PUNCT
inlawrev-2554	298	2	s.	s.	PROPN
inlawrev-2554	298	3	655	655	NUM
inlawrev-2554	298	4	,	,	PUNCT
inlawrev-2554	298	5	97th	97th	ADJ
inlawrev-2554	298	6	cong	cong	NOUN
inlawrev-2554	298	7	.	.	PUNCT
inlawrev-2554	298	8	,	,	PUNCT
inlawrev-2554	298	9	1st	1st	ADJ
inlawrev-2554	298	10	sess	sess	NOUN
inlawrev-2554	298	11	.	.	PUNCT
inlawrev-2554	299	1	(	(	PUNCT
inlawrev-2554	299	2	1981	1981	NUM
inlawrev-2554	299	3	)	)	PUNCT
inlawrev-2554	299	4	;	;	PUNCT
inlawrev-2554	299	5	h.r	h.r	PROPN
inlawrev-2554	299	6	.	.	PROPN
inlawrev-2554	299	7	1983	1983	NUM
inlawrev-2554	299	8	,	,	PUNCT
inlawrev-2554	299	9	97th	97th	NUM
inlawrev-2554	299	10	cong	cong	NOUN
inlawrev-2554	299	11	.	.	PUNCT
inlawrev-2554	299	12	,	,	PUNCT
inlawrev-2554	299	13	1st	1st	ADJ
inlawrev-2554	299	14	sess	sess	NOUN
inlawrev-2554	299	15	.	.	PUNCT
inlawrev-2554	300	1	(	(	PUNCT
inlawrev-2554	300	2	1981	1981	NUM
inlawrev-2554	300	3	)	)	PUNCT
inlawrev-2554	300	4	.	.	PUNCT
inlawrev-2554	301	1	no	no	DET
inlawrev-2554	301	2	final	final	ADJ
inlawrev-2554	301	3	action	action	NOUN
inlawrev-2554	301	4	was	be	AUX
inlawrev-2554	301	5	taken	take	VERB
inlawrev-2554	301	6	on	on	ADP
inlawrev-2554	301	7	these	these	DET
inlawrev-2554	301	8	bills	bill	NOUN
inlawrev-2554	301	9	.	.	PUNCT
inlawrev-2554	302	1	for	for	ADP
inlawrev-2554	302	2	a	a	DET
inlawrev-2554	302	3	discussion	discussion	NOUN
inlawrev-2554	302	4	of	of	ADP
inlawrev-2554	302	5	their	their	PRON
inlawrev-2554	302	6	constitutional	constitutional	ADJ
inlawrev-2554	302	7	794	794	NUM
inlawrev-2554	302	8	indiana	indiana	PROPN
inlawrev-2554	302	9	law	law	PROPN
inlawrev-2554	302	10	review	review	NOUN
inlawrev-2554	303	1	[	[	X
inlawrev-2554	303	2	vol	vol	NOUN
inlawrev-2554	303	3	.	.	PUNCT
inlawrev-2554	303	4	16:783	16:783	NUM
inlawrev-2554	303	5	issue	issue	NOUN
inlawrev-2554	303	6	of	of	ADP
inlawrev-2554	303	7	whether	whether	SCONJ
inlawrev-2554	303	8	and	and	CCONJ
inlawrev-2554	303	9	how	how	SCONJ
inlawrev-2554	303	10	to	to	PART
inlawrev-2554	303	11	include	include	VERB
inlawrev-2554	303	12	the	the	DET
inlawrev-2554	303	13	income	income	NOUN
inlawrev-2554	303	14	from	from	ADP
inlawrev-2554	303	15	foreign	foreign	ADJ
inlawrev-2554	303	16	corporations	corporation	NOUN
inlawrev-2554	303	17	in	in	ADP
inlawrev-2554	303	18	a	a	DET
inlawrev-2554	303	19	taxpayer	taxpayer	NOUN
inlawrev-2554	303	20	's	's	PART
inlawrev-2554	303	21	apportionable	apportionable	ADJ
inlawrev-2554	303	22	income	income	NOUN
inlawrev-2554	303	23	has	have	AUX
inlawrev-2554	303	24	not	not	PART
inlawrev-2554	303	25	only	only	ADV
inlawrev-2554	303	26	been	be	AUX
inlawrev-2554	303	27	treated	treat	VERB
inlawrev-2554	303	28	extensively	extensively	ADV
inlawrev-2554	303	29	in	in	ADP
inlawrev-2554	303	30	congressional	congressional	ADJ
inlawrev-2554	303	31	hearings	hearing	NOUN
inlawrev-2554	303	32	,	,	PUNCT
inlawrev-2554	303	33	but	but	CCONJ
inlawrev-2554	303	34	has	have	AUX
inlawrev-2554	303	35	also	also	ADV
inlawrev-2554	303	36	been	be	AUX
inlawrev-2554	303	37	of	of	ADP
inlawrev-2554	303	38	central	central	ADJ
inlawrev-2554	303	39	importance	importance	NOUN
inlawrev-2554	303	40	in	in	ADP
inlawrev-2554	303	41	recent	recent	ADJ
inlawrev-2554	303	42	tax	tax	NOUN
inlawrev-2554	303	43	treaty	treaty	NOUN
inlawrev-2554	303	44	negotiations.^79	negotiations.^79	VERB
inlawrev-2554	303	45	iv	iv	NOUN
inlawrev-2554	303	46	.	.	PUNCT
inlawrev-2554	304	1	the	the	DET
inlawrev-2554	304	2	unitary	unitary	ADJ
inlawrev-2554	304	3	business	business	NOUN
inlawrev-2554	304	4	principle	principle	NOUN
inlawrev-2554	304	5	a	a	DET
inlawrev-2554	304	6	significant	significant	ADJ
inlawrev-2554	304	7	area	area	NOUN
inlawrev-2554	304	8	in	in	ADP
inlawrev-2554	304	9	which	which	PRON
inlawrev-2554	304	10	substantial	substantial	ADJ
inlawrev-2554	304	11	uniformity	uniformity	NOUN
inlawrev-2554	304	12	exists	exist	VERB
inlawrev-2554	304	13	among	among	ADP
inlawrev-2554	304	14	all	all	PRON
inlawrev-2554	304	15	of	of	ADP
inlawrev-2554	304	16	the	the	DET
inlawrev-2554	304	17	states	state	NOUN
inlawrev-2554	304	18	which	which	DET
inlawrev-2554	304	19	tax	tax	NOUN
inlawrev-2554	304	20	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	304	21	corporations	corporation	NOUN
inlawrev-2554	304	22	,	,	PUNCT
inlawrev-2554	304	23	then	then	ADV
inlawrev-2554	304	24	,	,	PUNCT
inlawrev-2554	304	25	is	be	AUX
inlawrev-2554	304	26	the	the	DET
inlawrev-2554	304	27	use	use	NOUN
inlawrev-2554	304	28	of	of	ADP
inlawrev-2554	304	29	formulary	formulary	NOUN
inlawrev-2554	304	30	apportionment.^	apportionment.^	NOUN
inlawrev-2554	304	31	"	"	PUNCT
inlawrev-2554	304	32	the	the	DET
inlawrev-2554	304	33	application	application	NOUN
inlawrev-2554	304	34	of	of	ADP
inlawrev-2554	304	35	formulas	formula	NOUN
inlawrev-2554	304	36	to	to	PART
inlawrev-2554	304	37	apportion	apportion	VERB
inlawrev-2554	304	38	the	the	DET
inlawrev-2554	304	39	income	income	NOUN
inlawrev-2554	304	40	of	of	ADP
inlawrev-2554	304	41	a	a	DET
inlawrev-2554	304	42	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	304	43	corporation	corporation	NOUN
inlawrev-2554	304	44	,	,	PUNCT
inlawrev-2554	304	45	however	however	ADV
inlawrev-2554	304	46	,	,	PUNCT
inlawrev-2554	304	47	is	be	AUX
inlawrev-2554	304	48	permitted	permit	VERB
inlawrev-2554	304	49	only	only	ADV
inlawrev-2554	304	50	in	in	ADP
inlawrev-2554	304	51	the	the	DET
inlawrev-2554	304	52	case	case	NOUN
inlawrev-2554	304	53	of	of	ADP
inlawrev-2554	304	54	a	a	DET
inlawrev-2554	304	55	unitary	unitary	ADJ
inlawrev-2554	304	56	business.*^	business.*^	PROPN
inlawrev-2554	304	57	the	the	DET
inlawrev-2554	304	58	supreme	supreme	PROPN
inlawrev-2554	304	59	court	court	PROPN
inlawrev-2554	304	60	has	have	AUX
inlawrev-2554	304	61	recently	recently	ADV
inlawrev-2554	304	62	reaffirmed	reaffirm	VERB
inlawrev-2554	304	63	that	that	SCONJ
inlawrev-2554	304	64	an	an	DET
inlawrev-2554	304	65	essential	essential	ADJ
inlawrev-2554	304	66	prerequisite	prerequisite	NOUN
inlawrev-2554	304	67	of	of	ADP
inlawrev-2554	304	68	apportionability	apportionability	NOUN
inlawrev-2554	304	69	for	for	ADP
inlawrev-2554	304	70	state	state	NOUN
inlawrev-2554	304	71	taxation	taxation	NOUN
inlawrev-2554	304	72	of	of	ADP
inlawrev-2554	304	73	a	a	DET
inlawrev-2554	304	74	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	304	75	enterprise	enterprise	NOUN
inlawrev-2554	304	76	is	be	AUX
inlawrev-2554	304	77	adherence	adherence	NOUN
inlawrev-2554	304	78	to	to	ADP
inlawrev-2554	304	79	the	the	DET
inlawrev-2554	304	80	unitary	unitary	ADJ
inlawrev-2554	304	81	business	business	NOUN
inlawrev-2554	304	82	principle.^^	principle.^^	X
inlawrev-2554	305	1	the	the	DET
inlawrev-2554	305	2	unitary	unitary	ADJ
inlawrev-2554	305	3	business	business	NOUN
inlawrev-2554	305	4	principle	principle	NOUN
inlawrev-2554	305	5	is	be	AUX
inlawrev-2554	305	6	a	a	DET
inlawrev-2554	305	7	historical	historical	ADJ
inlawrev-2554	305	8	concept	concept	NOUN
inlawrev-2554	305	9	which	which	PRON
inlawrev-2554	305	10	has	have	AUX
inlawrev-2554	305	11	been	be	AUX
inlawrev-2554	305	12	developed	develop	VERB
inlawrev-2554	305	13	throughout	throughout	ADP
inlawrev-2554	305	14	this	this	DET
inlawrev-2554	305	15	century	century	NOUN
inlawrev-2554	305	16	by	by	ADP
inlawrev-2554	305	17	the	the	DET
inlawrev-2554	305	18	supreme	supreme	PROPN
inlawrev-2554	305	19	court	court	PROPN
inlawrev-2554	305	20	.	.	PUNCT
inlawrev-2554	306	1	while	while	SCONJ
inlawrev-2554	306	2	this	this	DET
inlawrev-2554	306	3	principle	principle	NOUN
inlawrev-2554	306	4	has	have	AUX
inlawrev-2554	306	5	been	be	AUX
inlawrev-2554	306	6	the	the	DET
inlawrev-2554	306	7	subject	subject	NOUN
inlawrev-2554	306	8	of	of	ADP
inlawrev-2554	306	9	much	much	ADJ
inlawrev-2554	306	10	commentary,^	commentary,^	VERB
inlawrev-2554	306	11	the	the	DET
inlawrev-2554	306	12	determination	determination	NOUN
inlawrev-2554	306	13	of	of	ADP
inlawrev-2554	306	14	whether	whether	SCONJ
inlawrev-2554	306	15	a	a	DET
inlawrev-2554	306	16	business	business	NOUN
inlawrev-2554	306	17	satisfies	satisfy	VERB
inlawrev-2554	306	18	the	the	DET
inlawrev-2554	306	19	unitary	unitary	ADJ
inlawrev-2554	306	20	business	business	NOUN
inlawrev-2554	306	21	principle	principle	NOUN
inlawrev-2554	306	22	is	be	AUX
inlawrev-2554	306	23	no	no	DET
inlawrev-2554	306	24	easy	easy	ADJ
inlawrev-2554	306	25	task	task	NOUN
inlawrev-2554	306	26	.	.	PUNCT
inlawrev-2554	307	1	the	the	DET
inlawrev-2554	307	2	difficulty	difficulty	NOUN
inlawrev-2554	307	3	stems	stem	VERB
inlawrev-2554	307	4	from	from	ADP
inlawrev-2554	307	5	the	the	DET
inlawrev-2554	307	6	definitional	definitional	ADJ
inlawrev-2554	307	7	criteria	criterion	NOUN
inlawrev-2554	307	8	for	for	ADP
inlawrev-2554	307	9	determining	determine	VERB
inlawrev-2554	307	10	whether	whether	SCONJ
inlawrev-2554	307	11	a	a	DET
inlawrev-2554	307	12	corporate	corporate	ADJ
inlawrev-2554	307	13	enterprise	enterprise	NOUN
inlawrev-2554	307	14	should	should	AUX
inlawrev-2554	307	15	be	be	AUX
inlawrev-2554	307	16	characterized	characterize	VERB
inlawrev-2554	307	17	as	as	ADP
inlawrev-2554	307	18	a	a	DET
inlawrev-2554	307	19	single	single	ADJ
inlawrev-2554	307	20	unitary	unitary	ADJ
inlawrev-2554	307	21	enterprise	enterprise	NOUN
inlawrev-2554	307	22	for	for	ADP
inlawrev-2554	307	23	tax	tax	NOUN
inlawrev-2554	307	24	purposes.^	purposes.^	NOUN
inlawrev-2554	307	25	"	"	PUNCT
inlawrev-2554	307	26	ity	ity	PROPN
inlawrev-2554	307	27	,	,	PUNCT
inlawrev-2554	307	28	see	see	VERB
inlawrev-2554	307	29	dexter	dexter	PROPN
inlawrev-2554	307	30	,	,	PUNCT
inlawrev-2554	307	31	state	state	NOUN
inlawrev-2554	307	32	taxation	taxation	NOUN
inlawrev-2554	307	33	of	of	ADP
inlawrev-2554	307	34	multinationals	multinational	NOUN
inlawrev-2554	307	35	:	:	PUNCT
inlawrev-2554	307	36	are	be	AUX
inlawrev-2554	307	37	the	the	DET
inlawrev-2554	307	38	mathias	mathias	PROPN
inlawrev-2554	307	39	and	and	CCONJ
inlawrev-2554	307	40	conable	conable	ADJ
inlawrev-2554	307	41	bills	bill	NOUN
inlawrev-2554	307	42	constitutional	constitutional	ADJ
inlawrev-2554	307	43	?	?	PUNCT
inlawrev-2554	307	44	,	,	PUNCT
inlawrev-2554	307	45	14	14	NUM
inlawrev-2554	307	46	tax	tax	NOUN
inlawrev-2554	307	47	notes	note	NOUN
inlawrev-2554	307	48	715	715	NUM
inlawrev-2554	307	49	(	(	PUNCT
inlawrev-2554	307	50	1982	1982	NUM
inlawrev-2554	307	51	)	)	PUNCT
inlawrev-2554	307	52	.	.	PUNCT
inlawrev-2554	308	1	^tor	^tor	PROPN
inlawrev-2554	308	2	example	example	NOUN
inlawrev-2554	308	3	,	,	PUNCT
inlawrev-2554	308	4	the	the	DET
inlawrev-2554	308	5	united	united	PROPN
inlawrev-2554	308	6	states	states	PROPN
inlawrev-2554	308	7	-	-	PUNCT
inlawrev-2554	308	8	united	unite	VERB
inlawrev-2554	308	9	kingdom	kingdom	PROPN
inlawrev-2554	308	10	income	income	PROPN
inlawrev-2554	308	11	tax	tax	NOUN
inlawrev-2554	308	12	treaty	treaty	NOUN
inlawrev-2554	308	13	originally	originally	ADV
inlawrev-2554	308	14	contained	contain	VERB
inlawrev-2554	308	15	a	a	DET
inlawrev-2554	308	16	provision	provision	NOUN
inlawrev-2554	308	17	which	which	PRON
inlawrev-2554	308	18	substantially	substantially	ADV
inlawrev-2554	308	19	restricted	restrict	VERB
inlawrev-2554	308	20	the	the	DET
inlawrev-2554	308	21	ability	ability	NOUN
inlawrev-2554	308	22	of	of	ADP
inlawrev-2554	308	23	the	the	DET
inlawrev-2554	308	24	states	state	NOUN
inlawrev-2554	308	25	to	to	PART
inlawrev-2554	308	26	use	use	VERB
inlawrev-2554	308	27	combined	combined	ADJ
inlawrev-2554	308	28	reporting	reporting	NOUN
inlawrev-2554	308	29	and	and	CCONJ
inlawrev-2554	308	30	formulary	formulary	NOUN
inlawrev-2554	308	31	apportionment	apportionment	NOUN
inlawrev-2554	308	32	with	with	ADP
inlawrev-2554	308	33	regard	regard	NOUN
inlawrev-2554	308	34	to	to	ADP
inlawrev-2554	308	35	united	united	PROPN
inlawrev-2554	308	36	states	states	PROPN
inlawrev-2554	308	37	corporations	corporation	NOUN
inlawrev-2554	308	38	which	which	PRON
inlawrev-2554	308	39	are	be	AUX
inlawrev-2554	308	40	subsidiaries	subsidiary	NOUN
inlawrev-2554	308	41	of	of	ADP
inlawrev-2554	308	42	united	united	PROPN
inlawrev-2554	308	43	kingdom	kingdom	PROPN
inlawrev-2554	308	44	corporations	corporation	NOUN
inlawrev-2554	308	45	.	.	PUNCT
inlawrev-2554	309	1	the	the	DET
inlawrev-2554	309	2	provision	provision	NOUN
inlawrev-2554	309	3	was	be	AUX
inlawrev-2554	309	4	eventually	eventually	ADV
inlawrev-2554	309	5	deleted	delete	VERB
inlawrev-2554	309	6	from	from	ADP
inlawrev-2554	309	7	the	the	DET
inlawrev-2554	309	8	treaty	treaty	NOUN
inlawrev-2554	309	9	.	.	PUNCT
inlawrev-2554	310	1	see	see	VERB
inlawrev-2554	310	2	hellerstein	hellerstein	NOUN
inlawrev-2554	310	3	,	,	PUNCT
inlawrev-2554	310	4	supra	supra	PROPN
inlawrev-2554	310	5	note	note	NOUN
inlawrev-2554	310	6	71	71	NUM
inlawrev-2554	310	7	,	,	PUNCT
inlawrev-2554	310	8	at	at	ADP
inlawrev-2554	310	9	161	161	NUM
inlawrev-2554	310	10	.	.	PUNCT
inlawrev-2554	311	1	^	^	PUNCT
inlawrev-2554	311	2	°	°	PRON
inlawrev-2554	311	3	see	see	VERB
inlawrev-2554	311	4	supra	supra	PROPN
inlawrev-2554	311	5	notes	note	VERB
inlawrev-2554	311	6	46	46	NUM
inlawrev-2554	311	7	-	-	SYM
inlawrev-2554	311	8	50	50	NUM
inlawrev-2554	311	9	and	and	CCONJ
inlawrev-2554	311	10	accompanying	accompany	VERB
inlawrev-2554	311	11	text	text	NOUN
inlawrev-2554	311	12	.	.	PUNCT
inlawrev-2554	312	1	^^"formulary	^^"formulary	PUNCT
inlawrev-2554	312	2	apportionment	apportionment	PROPN
inlawrev-2554	312	3	,	,	PUNCT
inlawrev-2554	312	4	which	which	PRON
inlawrev-2554	312	5	takes	take	VERB
inlawrev-2554	312	6	into	into	ADP
inlawrev-2554	312	7	account	account	NOUN
inlawrev-2554	312	8	the	the	DET
inlawrev-2554	312	9	entire	entire	ADJ
inlawrev-2554	312	10	business	business	NOUN
inlawrev-2554	312	11	income	income	NOUN
inlawrev-2554	312	12	of	of	ADP
inlawrev-2554	312	13	a	a	DET
inlawrev-2554	312	14	multistate	multistate	NOUN
inlawrev-2554	312	15	business	business	NOUN
inlawrev-2554	312	16	in	in	ADP
inlawrev-2554	312	17	determining	determine	VERB
inlawrev-2554	312	18	the	the	DET
inlawrev-2554	312	19	income	income	NOUN
inlawrev-2554	312	20	taxable	taxable	ADJ
inlawrev-2554	312	21	by	by	ADP
inlawrev-2554	312	22	a	a	DET
inlawrev-2554	312	23	particular	particular	ADJ
inlawrev-2554	312	24	state	state	NOUN
inlawrev-2554	312	25	,	,	PUNCT
inlawrev-2554	312	26	is	be	AUX
inlawrev-2554	312	27	constitutionally	constitutionally	ADV
inlawrev-2554	312	28	permissible	permissible	ADJ
inlawrev-2554	312	29	only	only	ADV
inlawrev-2554	312	30	in	in	ADP
inlawrev-2554	312	31	the	the	DET
inlawrev-2554	312	32	case	case	NOUN
inlawrev-2554	312	33	of	of	ADP
inlawrev-2554	312	34	a	a	DET
inlawrev-2554	312	35	unitary	unitary	ADJ
inlawrev-2554	312	36	business	business	NOUN
inlawrev-2554	312	37	.	.	PUNCT
inlawrev-2554	312	38	"	"	PUNCT
inlawrev-2554	313	1	asarco	asarco	PROPN
inlawrev-2554	313	2	inc	inc	PROPN
inlawrev-2554	313	3	.	.	PROPN
inlawrev-2554	314	1	v.	v.	ADP
inlawrev-2554	314	2	idaho	idaho	PROPN
inlawrev-2554	314	3	state	state	NOUN
inlawrev-2554	314	4	tax	tax	NOUN
inlawrev-2554	314	5	comm'n	comm'n	PROPN
inlawrev-2554	314	6	,	,	PUNCT
inlawrev-2554	314	7	102	102	NUM
inlawrev-2554	314	8	s.	s.	PROPN
inlawrev-2554	314	9	ct	ct	PROPN
inlawrev-2554	314	10	.	.	PROPN
inlawrev-2554	314	11	3103	3103	NUM
inlawrev-2554	314	12	,	,	PUNCT
inlawrev-2554	314	13	3111	3111	NUM
inlawrev-2554	314	14	n.l4	n.l4	NUM
inlawrev-2554	314	15	(	(	PUNCT
inlawrev-2554	314	16	1982	1982	NUM
inlawrev-2554	314	17	)	)	PUNCT
inlawrev-2554	314	18	(	(	PUNCT
inlawrev-2554	314	19	quoting	quote	VERB
inlawrev-2554	314	20	rudolph	rudolph	NOUN
inlawrev-2554	314	21	,	,	PUNCT
inlawrev-2554	314	22	supra	supra	PROPN
inlawrev-2554	314	23	note	note	NOUN
inlawrev-2554	314	24	44	44	NUM
inlawrev-2554	314	25	,	,	PUNCT
inlawrev-2554	314	26	at	at	ADP
inlawrev-2554	314	27	183	183	NUM
inlawrev-2554	314	28	-	-	SYM
inlawrev-2554	314	29	84	84	NUM
inlawrev-2554	314	30	)	)	PUNCT
inlawrev-2554	314	31	.	.	PUNCT
inlawrev-2554	315	1	^'asarco	^'asarco	PROPN
inlawrev-2554	315	2	inc	inc	PROPN
inlawrev-2554	315	3	.	.	PROPN
inlawrev-2554	316	1	v.	v.	ADP
inlawrev-2554	316	2	idaho	idaho	PROPN
inlawrev-2554	316	3	state	state	NOUN
inlawrev-2554	316	4	tax	tax	NOUN
inlawrev-2554	316	5	comm'n	comm'n	PROPN
inlawrev-2554	316	6	,	,	PUNCT
inlawrev-2554	316	7	102	102	NUM
inlawrev-2554	316	8	s.	s.	PROPN
inlawrev-2554	316	9	ct	ct	PROPN
inlawrev-2554	316	10	.	.	PROPN
inlawrev-2554	316	11	3103	3103	NUM
inlawrev-2554	316	12	,	,	PUNCT
inlawrev-2554	316	13	3110	3110	NUM
inlawrev-2554	316	14	(	(	PUNCT
inlawrev-2554	316	15	1982	1982	NUM
inlawrev-2554	316	16	)	)	PUNCT
inlawrev-2554	316	17	.	.	PUNCT
inlawrev-2554	317	1	^^see	^^see	PUNCT
inlawrev-2554	318	1	hellerstein	hellerstein	NOUN
inlawrev-2554	318	2	,	,	PUNCT
inlawrev-2554	318	3	recent	recent	ADJ
inlawrev-2554	318	4	developments	development	NOUN
inlawrev-2554	318	5	in	in	ADP
inlawrev-2554	318	6	state	state	NOUN
inlawrev-2554	318	7	tax	tax	NOUN
inlawrev-2554	318	8	apportionment	apportionment	NOUN
inlawrev-2554	318	9	and	and	CCONJ
inlawrev-2554	318	10	the	the	DET
inlawrev-2554	318	11	circumscription	circumscription	NOUN
inlawrev-2554	318	12	of	of	ADP
inlawrev-2554	318	13	unitary	unitary	ADJ
inlawrev-2554	318	14	business	business	NOUN
inlawrev-2554	318	15	,	,	PUNCT
inlawrev-2554	318	16	21	21	NUM
inlawrev-2554	318	17	nat	nat	NOUN
inlawrev-2554	318	18	.	.	PUNCT
inlawrev-2554	319	1	tax	tax	PROPN
inlawrev-2554	319	2	j.	j.	PROPN
inlawrev-2554	319	3	487	487	NUM
inlawrev-2554	319	4	(	(	PUNCT
inlawrev-2554	319	5	1968	1968	NUM
inlawrev-2554	319	6	)	)	PUNCT
inlawrev-2554	319	7	;	;	PUNCT
inlawrev-2554	319	8	rudolph	rudolph	PROPN
inlawrev-2554	319	9	,	,	PUNCT
inlawrev-2554	319	10	supra	supra	PROPN
inlawrev-2554	319	11	note	note	PROPN
inlawrev-2554	319	12	44	44	NUM
inlawrev-2554	319	13	;	;	PUNCT
inlawrev-2554	319	14	dexter	dexter	PROPN
inlawrev-2554	319	15	,	,	PUNCT
inlawrev-2554	319	16	supra	supra	PROPN
inlawrev-2554	319	17	note	note	PROPN
inlawrev-2554	319	18	45	45	NUM
inlawrev-2554	319	19	.	.	PUNCT
inlawrev-2554	320	1	for	for	ADP
inlawrev-2554	320	2	other	other	ADJ
inlawrev-2554	320	3	scholarly	scholarly	ADJ
inlawrev-2554	320	4	discussions	discussion	NOUN
inlawrev-2554	320	5	of	of	ADP
inlawrev-2554	320	6	the	the	DET
inlawrev-2554	320	7	unitary	unitary	ADJ
inlawrev-2554	320	8	business	business	NOUN
inlawrev-2554	320	9	concept	concept	NOUN
inlawrev-2554	320	10	,	,	PUNCT
inlawrev-2554	320	11	see	see	VERB
inlawrev-2554	320	12	altman	altman	PROPN
inlawrev-2554	320	13	&	&	CCONJ
inlawrev-2554	320	14	keesling	keesling	PROPN
inlawrev-2554	320	15	,	,	PUNCT
inlawrev-2554	320	16	supra	supra	PROPN
inlawrev-2554	320	17	note	note	PROPN
inlawrev-2554	320	18	45	45	NUM
inlawrev-2554	320	19	,	,	PUNCT
inlawrev-2554	320	20	at	at	ADP
inlawrev-2554	320	21	97	97	NUM
inlawrev-2554	320	22	-	-	SYM
inlawrev-2554	320	23	102	102	NUM
inlawrev-2554	320	24	;	;	PUNCT
inlawrev-2554	320	25	state	state	NOUN
inlawrev-2554	320	26	and	and	CCONJ
inlawrev-2554	320	27	local	local	ADJ
inlawrev-2554	320	28	taxation	taxation	NOUN
inlawrev-2554	320	29	,	,	PUNCT
inlawrev-2554	320	30	supra	supra	PROPN
inlawrev-2554	320	31	note	note	PROPN
inlawrev-2554	320	32	45	45	NUM
inlawrev-2554	320	33	,	,	PUNCT
inlawrev-2554	320	34	at	at	ADP
inlawrev-2554	320	35	504	504	NUM
inlawrev-2554	320	36	-	-	SYM
inlawrev-2554	320	37	56	56	NUM
inlawrev-2554	320	38	;	;	PUNCT
inlawrev-2554	320	39	dexter	dexter	NOUN
inlawrev-2554	320	40	,	,	PUNCT
inlawrev-2554	320	41	taxation	taxation	NOUN
inlawrev-2554	320	42	of	of	ADP
inlawrev-2554	320	43	income	income	NOUN
inlawrev-2554	320	44	from	from	ADP
inlawrev-2554	320	45	intangibles	intangible	NOUN
inlawrev-2554	320	46	of	of	ADP
inlawrev-2554	320	47	multistatemultinational	multistatemultinational	ADJ
inlawrev-2554	320	48	corporations	corporation	NOUN
inlawrev-2554	320	49	,	,	PUNCT
inlawrev-2554	320	50	29	29	NUM
inlawrev-2554	320	51	vand	vand	NOUN
inlawrev-2554	320	52	.	.	PUNCT
inlawrev-2554	321	1	l.	l.	PROPN
inlawrev-2554	321	2	rev	rev	PROPN
inlawrev-2554	321	3	.	.	PROPN
inlawrev-2554	322	1	401	401	NUM
inlawrev-2554	322	2	(	(	PUNCT
inlawrev-2554	322	3	1976	1976	NUM
inlawrev-2554	322	4	)	)	PUNCT
inlawrev-2554	322	5	;	;	PUNCT
inlawrev-2554	323	1	keesling	keesling	NOUN
inlawrev-2554	323	2	,	,	PUNCT
inlawrev-2554	323	3	a	a	DET
inlawrev-2554	323	4	current	current	ADJ
inlawrev-2554	323	5	look	look	NOUN
inlawrev-2554	323	6	at	at	ADP
inlawrev-2554	323	7	the	the	DET
inlawrev-2554	323	8	combined	combined	ADJ
inlawrev-2554	323	9	report	report	NOUN
inlawrev-2554	323	10	and	and	CCONJ
inlawrev-2554	323	11	uniformity	uniformity	NOUN
inlawrev-2554	323	12	in	in	ADP
inlawrev-2554	323	13	allocation	allocation	NOUN
inlawrev-2554	323	14	practices	practice	NOUN
inlawrev-2554	323	15	,	,	PUNCT
inlawrev-2554	323	16	42	42	NUM
inlawrev-2554	323	17	j.	j.	NOUN
inlawrev-2554	323	18	tax'n	tax'n	PROPN
inlawrev-2554	323	19	106	106	NUM
inlawrev-2554	323	20	(	(	PUNCT
inlawrev-2554	323	21	1975	1975	NUM
inlawrev-2554	323	22	)	)	PUNCT
inlawrev-2554	323	23	;	;	PUNCT
inlawrev-2554	323	24	keesling	keesling	NOUN
inlawrev-2554	323	25	&	&	CCONJ
inlawrev-2554	323	26	warren	warren	PROPN
inlawrev-2554	323	27	,	,	PUNCT
inlawrev-2554	323	28	the	the	DET
inlawrev-2554	323	29	unitary	unitary	ADJ
inlawrev-2554	323	30	concept	concept	NOUN
inlawrev-2554	323	31	in	in	ADP
inlawrev-2554	323	32	the	the	DET
inlawrev-2554	323	33	allocation	allocation	NOUN
inlawrev-2554	323	34	of	of	ADP
inlawrev-2554	323	35	income	income	NOUN
inlawrev-2554	323	36	,	,	PUNCT
inlawrev-2554	323	37	12	12	NUM
inlawrev-2554	323	38	hastings	hastings	PROPN
inlawrev-2554	323	39	l.j	l.j	PROPN
inlawrev-2554	323	40	.	.	PROPN
inlawrev-2554	323	41	42	42	NUM
inlawrev-2554	323	42	(	(	PUNCT
inlawrev-2554	323	43	1960	1960	NUM
inlawrev-2554	323	44	)	)	PUNCT
inlawrev-2554	323	45	.	.	PUNCT
inlawrev-2554	324	1	®	®	NOUN
inlawrev-2554	324	2	tor	tor	NOUN
inlawrev-2554	324	3	a	a	DET
inlawrev-2554	324	4	discussion	discussion	NOUN
inlawrev-2554	324	5	of	of	ADP
inlawrev-2554	324	6	the	the	DET
inlawrev-2554	324	7	supreme	supreme	PROPN
inlawrev-2554	324	8	court	court	PROPN
inlawrev-2554	324	9	's	's	PART
inlawrev-2554	324	10	unwillingness	unwillingness	NOUN
inlawrev-2554	324	11	to	to	PART
inlawrev-2554	324	12	settle	settle	VERB
inlawrev-2554	324	13	upon	upon	SCONJ
inlawrev-2554	324	14	a	a	DET
inlawrev-2554	324	15	single	single	ADJ
inlawrev-2554	324	16	definition	definition	NOUN
inlawrev-2554	324	17	of	of	ADP
inlawrev-2554	324	18	the	the	DET
inlawrev-2554	324	19	scope	scope	NOUN
inlawrev-2554	324	20	of	of	ADP
inlawrev-2554	324	21	a	a	DET
inlawrev-2554	324	22	unitary	unitary	ADJ
inlawrev-2554	324	23	business	business	NOUN
inlawrev-2554	324	24	,	,	PUNCT
inlawrev-2554	324	25	see	see	VERB
inlawrev-2554	324	26	hellerstein	hellerstein	NOUN
inlawrev-2554	324	27	,	,	PUNCT
inlawrev-2554	324	28	supra	supra	PROPN
inlawrev-2554	324	29	note	note	NOUN
inlawrev-2554	324	30	71	71	NUM
inlawrev-2554	324	31	,	,	PUNCT
inlawrev-2554	324	32	at	at	ADP
inlawrev-2554	324	33	148	148	NUM
inlawrev-2554	324	34	-	-	SYM
inlawrev-2554	324	35	51	51	NUM
inlawrev-2554	324	36	.	.	PUNCT
inlawrev-2554	324	37	1983	1983	NUM
inlawrev-2554	324	38	]	]	PUNCT
inlawrev-2554	325	1	taxing	tax	VERB
inlawrev-2554	325	2	multinational	multinational	ADJ
inlawrev-2554	325	3	corporations	corporation	NOUN
inlawrev-2554	325	4	795	795	NUM
inlawrev-2554	325	5	a.	a.	NOUN
inlawrev-2554	325	6	origins	origin	NOUN
inlawrev-2554	325	7	the	the	DET
inlawrev-2554	325	8	origin	origin	NOUN
inlawrev-2554	325	9	of	of	ADP
inlawrev-2554	325	10	the	the	DET
inlawrev-2554	325	11	unitary	unitary	ADJ
inlawrev-2554	325	12	business	business	NOUN
inlawrev-2554	325	13	principle	principle	NOUN
inlawrev-2554	325	14	lies	lie	VERB
inlawrev-2554	325	15	in	in	ADP
inlawrev-2554	325	16	state	state	NOUN
inlawrev-2554	325	17	ad	ad	NOUN
inlawrev-2554	325	18	valorem	valorem	VERB
inlawrev-2554	325	19	property	property	NOUN
inlawrev-2554	325	20	tax	tax	NOUN
inlawrev-2554	325	21	cases.^^	cases.^^	NOUN
inlawrev-2554	325	22	at	at	ADP
inlawrev-2554	325	23	the	the	DET
inlawrev-2554	325	24	turn	turn	NOUN
inlawrev-2554	325	25	of	of	ADP
inlawrev-2554	325	26	the	the	DET
inlawrev-2554	325	27	century	century	NOUN
inlawrev-2554	325	28	,	,	PUNCT
inlawrev-2554	325	29	a	a	DET
inlawrev-2554	325	30	so	so	ADV
inlawrev-2554	325	31	-	-	PUNCT
inlawrev-2554	325	32	called	call	VERB
inlawrev-2554	325	33	unit	unit	NOUN
inlawrev-2554	325	34	rule	rule	NOUN
inlawrev-2554	325	35	was	be	AUX
inlawrev-2554	325	36	designed	design	VERB
inlawrev-2554	325	37	to	to	PART
inlawrev-2554	325	38	apply	apply	VERB
inlawrev-2554	325	39	ad	ad	NOUN
inlawrev-2554	325	40	valorem	valorem	VERB
inlawrev-2554	325	41	taxes	taxis	NOUN
inlawrev-2554	325	42	to	to	PART
inlawrev-2554	325	43	interstate	interstate	VERB
inlawrev-2554	325	44	utility	utility	NOUN
inlawrev-2554	325	45	systems^^	systems^^	NOUN
inlawrev-2554	325	46	and	and	CCONJ
inlawrev-2554	325	47	was	be	AUX
inlawrev-2554	325	48	also	also	ADV
inlawrev-2554	325	49	applied	apply	VERB
inlawrev-2554	325	50	in	in	ADP
inlawrev-2554	325	51	early	early	ADJ
inlawrev-2554	325	52	railroad	railroad	NOUN
inlawrev-2554	325	53	cases.	cases.	PROPN
inlawrev-2554	325	54	®	®	PROPN
inlawrev-2554	325	55	^	^	PUNCT
inlawrev-2554	325	56	this	this	DET
inlawrev-2554	325	57	tax	tax	NOUN
inlawrev-2554	325	58	concept	concept	NOUN
inlawrev-2554	325	59	assumed	assume	VERB
inlawrev-2554	325	60	that	that	SCONJ
inlawrev-2554	325	61	the	the	DET
inlawrev-2554	325	62	value	value	NOUN
inlawrev-2554	325	63	of	of	ADP
inlawrev-2554	325	64	a	a	DET
inlawrev-2554	325	65	railroad	railroad	NOUN
inlawrev-2554	325	66	was	be	AUX
inlawrev-2554	325	67	a	a	DET
inlawrev-2554	325	68	function	function	NOUN
inlawrev-2554	325	69	of	of	ADP
inlawrev-2554	325	70	the	the	DET
inlawrev-2554	325	71	rail	rail	NOUN
inlawrev-2554	325	72	system	system	NOUN
inlawrev-2554	325	73	as	as	ADP
inlawrev-2554	325	74	a	a	DET
inlawrev-2554	325	75	whole	whole	NOUN
inlawrev-2554	325	76	;	;	PUNCT
inlawrev-2554	325	77	therefore	therefore	ADV
inlawrev-2554	325	78	,	,	PUNCT
inlawrev-2554	325	79	a	a	DET
inlawrev-2554	325	80	formula	formula	NOUN
inlawrev-2554	325	81	was	be	AUX
inlawrev-2554	325	82	developed	develop	VERB
inlawrev-2554	325	83	to	to	PART
inlawrev-2554	325	84	divide	divide	VERB
inlawrev-2554	325	85	the	the	DET
inlawrev-2554	325	86	value	value	NOUN
inlawrev-2554	325	87	of	of	ADP
inlawrev-2554	325	88	the	the	DET
inlawrev-2554	325	89	rail	rail	NOUN
inlawrev-2554	325	90	system	system	NOUN
inlawrev-2554	325	91	as	as	ADP
inlawrev-2554	325	92	a	a	DET
inlawrev-2554	325	93	unit	unit	NOUN
inlawrev-2554	325	94	among	among	ADP
inlawrev-2554	325	95	all	all	PRON
inlawrev-2554	325	96	of	of	ADP
inlawrev-2554	325	97	the	the	DET
inlawrev-2554	325	98	jurisdictions	jurisdiction	NOUN
inlawrev-2554	325	99	within	within	ADP
inlawrev-2554	325	100	which	which	PRON
inlawrev-2554	325	101	it	it	PRON
inlawrev-2554	325	102	operated	operate	VERB
inlawrev-2554	325	103	.	.	PUNCT
inlawrev-2554	326	1	*	*	PUNCT
inlawrev-2554	326	2	*	*	PUNCT
inlawrev-2554	326	3	these	these	DET
inlawrev-2554	326	4	cases	case	NOUN
inlawrev-2554	326	5	provide	provide	VERB
inlawrev-2554	326	6	the	the	DET
inlawrev-2554	326	7	basis	basis	NOUN
inlawrev-2554	326	8	for	for	ADP
inlawrev-2554	326	9	the	the	DET
inlawrev-2554	326	10	contemporary	contemporary	ADJ
inlawrev-2554	326	11	proposition	proposition	NOUN
inlawrev-2554	326	12	that	that	PRON
inlawrev-2554	326	13	all	all	PRON
inlawrev-2554	326	14	of	of	ADP
inlawrev-2554	326	15	the	the	DET
inlawrev-2554	326	16	properties	property	NOUN
inlawrev-2554	326	17	of	of	ADP
inlawrev-2554	326	18	a	a	DET
inlawrev-2554	326	19	unitary	unitary	ADJ
inlawrev-2554	326	20	business	business	NOUN
inlawrev-2554	326	21	utilized	utilize	VERB
inlawrev-2554	326	22	in	in	ADP
inlawrev-2554	326	23	the	the	DET
inlawrev-2554	326	24	operations	operation	NOUN
inlawrev-2554	326	25	of	of	ADP
inlawrev-2554	326	26	the	the	DET
inlawrev-2554	326	27	business	business	NOUN
inlawrev-2554	326	28	,	,	PUNCT
inlawrev-2554	326	29	whether	whether	SCONJ
inlawrev-2554	326	30	it	it	PRON
inlawrev-2554	326	31	conducts	conduct	VERB
inlawrev-2554	326	32	the	the	DET
inlawrev-2554	326	33	business	business	NOUN
inlawrev-2554	326	34	in	in	ADP
inlawrev-2554	326	35	a	a	DET
inlawrev-2554	326	36	single	single	ADJ
inlawrev-2554	326	37	or	or	CCONJ
inlawrev-2554	326	38	multiple	multiple	ADJ
inlawrev-2554	326	39	corporate	corporate	ADJ
inlawrev-2554	326	40	form	form	NOUN
inlawrev-2554	326	41	,	,	PUNCT
inlawrev-2554	326	42	are	be	AUX
inlawrev-2554	326	43	subject	subject	ADJ
inlawrev-2554	326	44	to	to	ADP
inlawrev-2554	326	45	a	a	DET
inlawrev-2554	326	46	reasonable	reasonable	ADJ
inlawrev-2554	326	47	apportionment	apportionment	NOUN
inlawrev-2554	326	48	formula.*^	formula.*^	PROPN
inlawrev-2554	326	49	subsequently	subsequently	ADV
inlawrev-2554	326	50	,	,	PUNCT
inlawrev-2554	326	51	the	the	DET
inlawrev-2554	326	52	unit	unit	NOUN
inlawrev-2554	326	53	rule	rule	NOUN
inlawrev-2554	326	54	was	be	AUX
inlawrev-2554	326	55	incorporated	incorporate	VERB
inlawrev-2554	326	56	into	into	ADP
inlawrev-2554	326	57	the	the	DET
inlawrev-2554	326	58	field	field	NOUN
inlawrev-2554	326	59	of	of	ADP
inlawrev-2554	326	60	income	income	NOUN
inlawrev-2554	326	61	taxation	taxation	NOUN
inlawrev-2554	326	62	.	.	PUNCT
inlawrev-2554	327	1	b.	b.	PROPN
inlawrev-2554	327	2	developments	development	NOUN
inlawrev-2554	327	3	:	:	PUNCT
inlawrev-2554	327	4	corporate	corporate	ADJ
inlawrev-2554	327	5	income	income	NOUN
inlawrev-2554	327	6	tax	tax	NOUN
inlawrev-2554	327	7	cases	case	NOUN
inlawrev-2554	327	8	the	the	DET
inlawrev-2554	327	9	seminal	seminal	ADJ
inlawrev-2554	327	10	case	case	NOUN
inlawrev-2554	327	11	on	on	ADP
inlawrev-2554	327	12	formulary	formulary	ADJ
inlawrev-2554	327	13	apportionment	apportionment	NOUN
inlawrev-2554	327	14	is	be	AUX
inlawrev-2554	327	15	underwood	underwood	PROPN
inlawrev-2554	327	16	typewriter	typewriter	PROPN
inlawrev-2554	327	17	co.	co.	PROPN
inlawrev-2554	328	1	v.	v.	ADP
inlawrev-2554	328	2	chamberlain^	chamberlain^	PROPN
inlawrev-2554	328	3	decided	decide	VERB
inlawrev-2554	328	4	by	by	ADP
inlawrev-2554	328	5	the	the	DET
inlawrev-2554	328	6	united	united	PROPN
inlawrev-2554	328	7	states	states	PROPN
inlawrev-2554	328	8	supreme	supreme	PROPN
inlawrev-2554	328	9	court	court	PROPN
inlawrev-2554	328	10	in	in	ADP
inlawrev-2554	328	11	1920	1920	NUM
inlawrev-2554	328	12	.	.	PUNCT
inlawrev-2554	329	1	this	this	DET
inlawrev-2554	329	2	case	case	NOUN
inlawrev-2554	329	3	involved	involve	VERB
inlawrev-2554	329	4	the	the	DET
inlawrev-2554	329	5	imposition	imposition	NOUN
inlawrev-2554	329	6	of	of	ADP
inlawrev-2554	329	7	a	a	DET
inlawrev-2554	329	8	net	net	ADJ
inlawrev-2554	329	9	income	income	NOUN
inlawrev-2554	329	10	tax	tax	NOUN
inlawrev-2554	329	11	on	on	ADP
inlawrev-2554	329	12	a	a	DET
inlawrev-2554	329	13	manufacturing	manufacturing	NOUN
inlawrev-2554	329	14	and	and	CCONJ
inlawrev-2554	329	15	sales	sale	NOUN
inlawrev-2554	329	16	corporation	corporation	NOUN
inlawrev-2554	329	17	operating	operate	VERB
inlawrev-2554	329	18	in	in	ADP
inlawrev-2554	329	19	different	different	ADJ
inlawrev-2554	329	20	states	state	NOUN
inlawrev-2554	329	21	.	.	PUNCT
inlawrev-2554	330	1	the	the	DET
inlawrev-2554	330	2	corporation	corporation	NOUN
inlawrev-2554	330	3	had	have	VERB
inlawrev-2554	330	4	its	its	PRON
inlawrev-2554	330	5	manufacturing	manufacturing	NOUN
inlawrev-2554	330	6	plants	plant	NOUN
inlawrev-2554	330	7	and	and	CCONJ
inlawrev-2554	330	8	substantial	substantial	ADJ
inlawrev-2554	330	9	property	property	NOUN
inlawrev-2554	330	10	located	locate	VERB
inlawrev-2554	330	11	within	within	ADP
inlawrev-2554	330	12	the	the	DET
inlawrev-2554	330	13	taxing	tax	VERB
inlawrev-2554	330	14	state	state	NOUN
inlawrev-2554	330	15	while	while	SCONJ
inlawrev-2554	330	16	a	a	DET
inlawrev-2554	330	17	greater	great	ADJ
inlawrev-2554	330	18	portion	portion	NOUN
inlawrev-2554	330	19	of	of	ADP
inlawrev-2554	330	20	its	its	PRON
inlawrev-2554	330	21	sales	sale	NOUN
inlawrev-2554	330	22	were	be	AUX
inlawrev-2554	330	23	made	make	VERB
inlawrev-2554	330	24	in	in	ADP
inlawrev-2554	330	25	other	other	ADJ
inlawrev-2554	330	26	states.^^	states.^^	PUNCT
inlawrev-2554	331	1	the	the	DET
inlawrev-2554	331	2	taxing	tax	VERB
inlawrev-2554	331	3	state	state	NOUN
inlawrev-2554	331	4	apportioned	apportion	VERB
inlawrev-2554	331	5	income	income	NOUN
inlawrev-2554	331	6	on	on	ADP
inlawrev-2554	331	7	the	the	DET
inlawrev-2554	331	8	basis	basis	NOUN
inlawrev-2554	331	9	of	of	ADP
inlawrev-2554	331	10	a	a	DET
inlawrev-2554	331	11	single	single	ADJ
inlawrev-2554	331	12	-	-	PUNCT
inlawrev-2554	331	13	factor	factor	NOUN
inlawrev-2554	331	14	property	property	NOUN
inlawrev-2554	331	15	formula.^^	formula.^^	PUNCT
inlawrev-2554	332	1	the	the	DET
inlawrev-2554	332	2	corporation	corporation	NOUN
inlawrev-2554	332	3	argued	argue	VERB
inlawrev-2554	332	4	that	that	SCONJ
inlawrev-2554	332	5	the	the	DET
inlawrev-2554	332	6	formula	formula	NOUN
inlawrev-2554	332	7	taxed	tax	VERB
inlawrev-2554	332	8	"	"	PUNCT
inlawrev-2554	332	9	income	income	NOUN
inlawrev-2554	332	10	arising	arise	VERB
inlawrev-2554	332	11	from	from	ADP
inlawrev-2554	332	12	business	business	NOUN
inlawrev-2554	332	13	conducted	conduct	VERB
inlawrev-2554	332	14	beyond	beyond	ADP
inlawrev-2554	332	15	the	the	DET
inlawrev-2554	332	16	boundaries	boundary	NOUN
inlawrev-2554	332	17	of	of	ADP
inlawrev-2554	332	18	the	the	DET
inlawrev-2554	332	19	state	state	NOUN
inlawrev-2554	332	20	"	"	PUNCT
inlawrev-2554	332	21	in	in	ADP
inlawrev-2554	332	22	violation	violation	NOUN
inlawrev-2554	332	23	of	of	ADP
inlawrev-2554	332	24	the	the	DET
inlawrev-2554	332	25	due	due	ADJ
inlawrev-2554	332	26	process	process	NOUN
inlawrev-2554	332	27	clause.^^	clause.^^	PUNCT
inlawrev-2554	332	28	the	the	DET
inlawrev-2554	332	29	court	court	NOUN
inlawrev-2554	332	30	rejected	reject	VERB
inlawrev-2554	332	31	the	the	DET
inlawrev-2554	332	32	due	due	ADJ
inlawrev-2554	332	33	process	process	NOUN
inlawrev-2554	332	34	objection	objection	NOUN
inlawrev-2554	332	35	and	and	CCONJ
inlawrev-2554	332	36	concluded	conclude	VERB
inlawrev-2554	332	37	that	that	SCONJ
inlawrev-2554	332	38	the	the	DET
inlawrev-2554	332	39	formula	formula	NOUN
inlawrev-2554	332	40	resulted	result	VERB
inlawrev-2554	332	41	in	in	ADP
inlawrev-2554	332	42	a	a	DET
inlawrev-2554	332	43	fair	fair	ADJ
inlawrev-2554	332	44	apportionment	apportionment	NOUN
inlawrev-2554	332	45	reaching	reach	VERB
inlawrev-2554	332	46	only	only	ADV
inlawrev-2554	332	47	profits	profit	NOUN
inlawrev-2554	332	48	generated	generate	VERB
inlawrev-2554	332	49	in	in	ADP
inlawrev-2554	332	50	the	the	DET
inlawrev-2554	332	51	state.^	state.^	NOUN
inlawrev-2554	332	52	''	''	PUNCT
inlawrev-2554	332	53	underwood	underwood	PROPN
inlawrev-2554	332	54	,	,	PUNCT
inlawrev-2554	332	55	then	then	ADV
inlawrev-2554	332	56	,	,	PUNCT
inlawrev-2554	332	57	sanctioned	sanction	VERB
inlawrev-2554	332	58	formulary	formulary	NOUN
inlawrev-2554	332	59	ap*^dexter	ap*^dexter	PROPN
inlawrev-2554	332	60	,	,	PUNCT
inlawrev-2554	332	61	supra	supra	PROPN
inlawrev-2554	332	62	note	note	NOUN
inlawrev-2554	332	63	43	43	NUM
inlawrev-2554	332	64	,	,	PUNCT
inlawrev-2554	332	65	at	at	ADP
inlawrev-2554	332	66	184	184	NUM
inlawrev-2554	332	67	.	.	PUNCT
inlawrev-2554	332	68	''	''	PUNCT
inlawrev-2554	333	1	i	i	PRON
inlawrev-2554	333	2	d.	d.	PROPN
inlawrev-2554	333	3	see	see	VERB
inlawrev-2554	333	4	isaacs	isaacs	PROPN
inlawrev-2554	333	5	,	,	PUNCT
inlawrev-2554	333	6	the	the	DET
inlawrev-2554	333	7	unit	unit	NOUN
inlawrev-2554	333	8	rule	rule	NOUN
inlawrev-2554	333	9	,	,	PUNCT
inlawrev-2554	333	10	34	34	NUM
inlawrev-2554	333	11	yale	yale	PROPN
inlawrev-2554	333	12	l.j	l.j	PROPN
inlawrev-2554	333	13	.	.	PROPN
inlawrev-2554	333	14	838	838	NUM
inlawrev-2554	333	15	(	(	PUNCT
inlawrev-2554	333	16	1926	1926	NUM
inlawrev-2554	333	17	)	)	PUNCT
inlawrev-2554	333	18	.	.	PUNCT
inlawrev-2554	334	1	''	''	PUNCT
inlawrev-2554	334	2	see	see	VERB
inlawrev-2554	334	3	,	,	PUNCT
inlawrev-2554	334	4	e.g.	e.g.	ADV
inlawrev-2554	334	5	,	,	PUNCT
inlawrev-2554	334	6	union	union	PROPN
inlawrev-2554	334	7	pacific	pacific	PROPN
inlawrev-2554	334	8	ry	ry	PROPN
inlawrev-2554	334	9	.	.	PROPN
inlawrev-2554	335	1	v.	v.	PROPN
inlawrev-2554	335	2	cheyenne	cheyenne	PROPN
inlawrev-2554	335	3	,	,	PUNCT
inlawrev-2554	335	4	113	113	NUM
inlawrev-2554	335	5	u.s	u.s	PROPN
inlawrev-2554	335	6	.	.	PROPN
inlawrev-2554	335	7	516	516	NUM
inlawrev-2554	335	8	(	(	PUNCT
inlawrev-2554	335	9	1884	1884	NUM
inlawrev-2554	335	10	)	)	PUNCT
inlawrev-2554	335	11	.	.	PUNCT
inlawrev-2554	336	1	*	*	PUNCT
inlawrev-2554	336	2	*	*	PUNCT
inlawrev-2554	336	3	the	the	DET
inlawrev-2554	336	4	supreme	supreme	PROPN
inlawrev-2554	336	5	court	court	PROPN
inlawrev-2554	336	6	summarized	summarize	VERB
inlawrev-2554	336	7	its	its	PRON
inlawrev-2554	336	8	holdings	holding	NOUN
inlawrev-2554	336	9	in	in	ADP
inlawrev-2554	336	10	this	this	DET
inlawrev-2554	336	11	regard	regard	NOUN
inlawrev-2554	336	12	and	and	CCONJ
inlawrev-2554	336	13	considered	consider	VERB
inlawrev-2554	336	14	what	what	PRON
inlawrev-2554	336	15	constituted	constitute	VERB
inlawrev-2554	336	16	a	a	DET
inlawrev-2554	336	17	unitary	unitary	ADJ
inlawrev-2554	336	18	business	business	NOUN
inlawrev-2554	336	19	in	in	ADP
inlawrev-2554	336	20	adams	adams	PROPN
inlawrev-2554	336	21	express	express	PROPN
inlawrev-2554	336	22	co.	co.	PROPN
inlawrev-2554	336	23	v.	v.	ADP
inlawrev-2554	336	24	ohio	ohio	PROPN
inlawrev-2554	336	25	state	state	PROPN
inlawrev-2554	336	26	auditor	auditor	NOUN
inlawrev-2554	336	27	,	,	PUNCT
inlawrev-2554	336	28	165	165	NUM
inlawrev-2554	336	29	u.s	u.s	PROPN
inlawrev-2554	336	30	.	.	PROPN
inlawrev-2554	336	31	194	194	NUM
inlawrev-2554	336	32	,	,	PUNCT
inlawrev-2554	336	33	220	220	NUM
inlawrev-2554	336	34	-	-	SYM
inlawrev-2554	336	35	23	23	NUM
inlawrev-2554	336	36	(	(	PUNCT
inlawrev-2554	336	37	1897	1897	NUM
inlawrev-2554	336	38	)	)	PUNCT
inlawrev-2554	336	39	.	.	PUNCT
inlawrev-2554	337	1	^^dexter	^^dexter	PROPN
inlawrev-2554	337	2	,	,	PUNCT
inlawrev-2554	337	3	supra	supra	PROPN
inlawrev-2554	337	4	note	note	PROPN
inlawrev-2554	337	5	45	45	NUM
inlawrev-2554	337	6	,	,	PUNCT
inlawrev-2554	337	7	at	at	ADP
inlawrev-2554	337	8	191	191	NUM
inlawrev-2554	337	9	.	.	PUNCT
inlawrev-2554	338	1	^"254	^"254	PUNCT
inlawrev-2554	338	2	u.s	u.s	PROPN
inlawrev-2554	338	3	.	.	PROPN
inlawrev-2554	338	4	113	113	NUM
inlawrev-2554	338	5	(	(	PUNCT
inlawrev-2554	338	6	1920	1920	NUM
inlawrev-2554	338	7	)	)	PUNCT
inlawrev-2554	338	8	.	.	PUNCT
inlawrev-2554	339	1	^^id	^^id	PUNCT
inlawrev-2554	339	2	.	.	PUNCT
inlawrev-2554	340	1	at	at	ADP
inlawrev-2554	340	2	117	117	NUM
inlawrev-2554	340	3	-	-	SYM
inlawrev-2554	340	4	19	19	NUM
inlawrev-2554	340	5	.	.	PUNCT
inlawrev-2554	341	1	the	the	DET
inlawrev-2554	341	2	corporation	corporation	NOUN
inlawrev-2554	341	3	earned	earn	VERB
inlawrev-2554	341	4	income	income	NOUN
inlawrev-2554	341	5	through	through	ADP
inlawrev-2554	341	6	a	a	DET
inlawrev-2554	341	7	"	"	PUNCT
inlawrev-2554	341	8	series	series	NOUN
inlawrev-2554	341	9	of	of	ADP
inlawrev-2554	341	10	transactions	transaction	NOUN
inlawrev-2554	341	11	"	"	PUNCT
inlawrev-2554	341	12	beginning	begin	VERB
inlawrev-2554	341	13	with	with	ADP
inlawrev-2554	341	14	manufacturing	manufacturing	NOUN
inlawrev-2554	341	15	in	in	ADP
inlawrev-2554	341	16	the	the	DET
inlawrev-2554	341	17	state	state	NOUN
inlawrev-2554	341	18	and	and	CCONJ
inlawrev-2554	341	19	ending	end	VERB
inlawrev-2554	341	20	with	with	ADP
inlawrev-2554	341	21	sales	sale	NOUN
inlawrev-2554	341	22	outside	outside	ADP
inlawrev-2554	341	23	of	of	ADP
inlawrev-2554	341	24	the	the	DET
inlawrev-2554	341	25	state	state	NOUN
inlawrev-2554	341	26	.	.	PUNCT
inlawrev-2554	342	1	i	i	PRON
inlawrev-2554	342	2	d.	d.	PROPN
inlawrev-2554	342	3	at	at	ADP
inlawrev-2554	342	4	120	120	NUM
inlawrev-2554	342	5	-	-	SYM
inlawrev-2554	342	6	21	21	NUM
inlawrev-2554	342	7	.	.	PUNCT
inlawrev-2554	343	1	^^the	^^the	DET
inlawrev-2554	343	2	single	single	ADJ
inlawrev-2554	343	3	-	-	PUNCT
inlawrev-2554	343	4	factor	factor	NOUN
inlawrev-2554	343	5	formula	formula	NOUN
inlawrev-2554	343	6	using	use	VERB
inlawrev-2554	343	7	property	property	NOUN
inlawrev-2554	343	8	as	as	ADP
inlawrev-2554	343	9	a	a	DET
inlawrev-2554	343	10	basis	basis	NOUN
inlawrev-2554	343	11	computes	compute	VERB
inlawrev-2554	343	12	the	the	DET
inlawrev-2554	343	13	ratio	ratio	NOUN
inlawrev-2554	343	14	of	of	ADP
inlawrev-2554	343	15	real	real	ADJ
inlawrev-2554	343	16	and	and	CCONJ
inlawrev-2554	343	17	tangible	tangible	ADJ
inlawrev-2554	343	18	personal	personal	ADJ
inlawrev-2554	343	19	property	property	NOUN
inlawrev-2554	343	20	values	value	NOUN
inlawrev-2554	343	21	within	within	ADP
inlawrev-2554	343	22	the	the	DET
inlawrev-2554	343	23	state	state	NOUN
inlawrev-2554	343	24	to	to	ADP
inlawrev-2554	343	25	the	the	DET
inlawrev-2554	343	26	value	value	NOUN
inlawrev-2554	343	27	of	of	ADP
inlawrev-2554	343	28	that	that	DET
inlawrev-2554	343	29	same	same	ADJ
inlawrev-2554	343	30	property	property	NOUN
inlawrev-2554	343	31	owned	own	VERB
inlawrev-2554	343	32	in	in	ADP
inlawrev-2554	343	33	total	total	NOUN
inlawrev-2554	343	34	by	by	ADP
inlawrev-2554	343	35	the	the	DET
inlawrev-2554	343	36	corporation	corporation	NOUN
inlawrev-2554	343	37	so	so	SCONJ
inlawrev-2554	343	38	as	as	SCONJ
inlawrev-2554	343	39	to	to	PART
inlawrev-2554	343	40	determine	determine	VERB
inlawrev-2554	343	41	the	the	DET
inlawrev-2554	343	42	state	state	NOUN
inlawrev-2554	343	43	's	's	PART
inlawrev-2554	343	44	proportionate	proportionate	ADJ
inlawrev-2554	343	45	share	share	NOUN
inlawrev-2554	343	46	of	of	ADP
inlawrev-2554	343	47	income	income	NOUN
inlawrev-2554	343	48	.	.	PUNCT
inlawrev-2554	344	1	i	i	PRON
inlawrev-2554	344	2	d.	d.	PROPN
inlawrev-2554	344	3	ait	ait	PROPN
inlawrev-2554	344	4	118	118	NUM
inlawrev-2554	344	5	.	.	PUNCT
inlawrev-2554	344	6	''	''	PUNCT
inlawrev-2554	345	1	i	i	PRON
inlawrev-2554	345	2	d.	d.	PROPN
inlawrev-2554	345	3	at	at	ADP
inlawrev-2554	345	4	120	120	NUM
inlawrev-2554	345	5	.	.	PUNCT
inlawrev-2554	346	1	'	'	PUNCT
inlawrev-2554	346	2	vd	vd	NOUN
inlawrev-2554	346	3	at	at	ADP
inlawrev-2554	346	4	121	121	NUM
inlawrev-2554	346	5	.	.	PUNCT
inlawrev-2554	347	1	the	the	DET
inlawrev-2554	347	2	court	court	NOUN
inlawrev-2554	347	3	acknowledged	acknowledge	VERB
inlawrev-2554	347	4	the	the	DET
inlawrev-2554	347	5	difficulty	difficulty	NOUN
inlawrev-2554	347	6	of	of	ADP
inlawrev-2554	347	7	determining	determine	VERB
inlawrev-2554	347	8	the	the	DET
inlawrev-2554	347	9	state	state	NOUN
inlawrev-2554	347	10	's	's	PART
inlawrev-2554	347	11	fair	fair	ADJ
inlawrev-2554	347	12	proportionate	proportionate	ADJ
inlawrev-2554	347	13	share	share	NOUN
inlawrev-2554	347	14	of	of	ADP
inlawrev-2554	347	15	taxable	taxable	ADJ
inlawrev-2554	347	16	income	income	NOUN
inlawrev-2554	347	17	by	by	ADP
inlawrev-2554	347	18	accounting	account	VERB
inlawrev-2554	347	19	only	only	ADV
inlawrev-2554	347	20	for	for	ADP
inlawrev-2554	347	21	the	the	DET
inlawrev-2554	347	22	manufacturing	manufacture	VERB
inlawrev-2554	347	23	796	796	NUM
inlawrev-2554	347	24	indiana	indiana	NOUN
inlawrev-2554	347	25	law	law	NOUN
inlawrev-2554	347	26	review	review	NOUN
inlawrev-2554	348	1	[	[	X
inlawrev-2554	348	2	vol	vol	NOUN
inlawrev-2554	348	3	.	.	PUNCT
inlawrev-2554	348	4	16:783	16:783	NUM
inlawrev-2554	348	5	portionment	portionment	NOUN
inlawrev-2554	348	6	as	as	ADP
inlawrev-2554	348	7	a	a	DET
inlawrev-2554	348	8	proper	proper	ADJ
inlawrev-2554	348	9	method	method	NOUN
inlawrev-2554	348	10	of	of	ADP
inlawrev-2554	348	11	dividing	divide	VERB
inlawrev-2554	348	12	the	the	DET
inlawrev-2554	348	13	net	net	ADJ
inlawrev-2554	348	14	income	income	NOUN
inlawrev-2554	348	15	of	of	ADP
inlawrev-2554	348	16	a	a	DET
inlawrev-2554	348	17	corporation	corporation	NOUN
inlawrev-2554	348	18	derived	derive	VERB
inlawrev-2554	348	19	from	from	ADP
inlawrev-2554	348	20	the	the	DET
inlawrev-2554	348	21	interstate	interstate	ADJ
inlawrev-2554	348	22	operations	operation	NOUN
inlawrev-2554	348	23	of	of	ADP
inlawrev-2554	348	24	a	a	DET
inlawrev-2554	348	25	vertically	vertically	ADV
inlawrev-2554	348	26	integrated	integrate	VERB
inlawrev-2554	348	27	business	business	NOUN
inlawrev-2554	348	28	among	among	ADP
inlawrev-2554	348	29	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	348	30	states	state	NOUN
inlawrev-2554	348	31	.	.	PUNCT
inlawrev-2554	349	1	in	in	ADP
inlawrev-2554	349	2	1924	1924	NUM
inlawrev-2554	349	3	,	,	PUNCT
inlawrev-2554	349	4	the	the	DET
inlawrev-2554	349	5	court	court	NOUN
inlawrev-2554	349	6	extended	extend	VERB
inlawrev-2554	349	7	the	the	DET
inlawrev-2554	349	8	underwood	underwood	PROPN
inlawrev-2554	349	9	reasoning	reasoning	NOUN
inlawrev-2554	349	10	to	to	PART
inlawrev-2554	349	11	permit	permit	VERB
inlawrev-2554	349	12	a	a	DET
inlawrev-2554	349	13	taxing	tax	VERB
inlawrev-2554	349	14	state	state	NOUN
inlawrev-2554	349	15	to	to	PART
inlawrev-2554	349	16	impose	impose	VERB
inlawrev-2554	349	17	taxes	taxis	NOUN
inlawrev-2554	349	18	based	base	VERB
inlawrev-2554	349	19	on	on	ADP
inlawrev-2554	349	20	apportionment	apportionment	NOUN
inlawrev-2554	349	21	of	of	ADP
inlawrev-2554	349	22	net	net	ADJ
inlawrev-2554	349	23	income	income	NOUN
inlawrev-2554	349	24	earned	earn	VERB
inlawrev-2554	349	25	by	by	ADP
inlawrev-2554	349	26	a	a	DET
inlawrev-2554	349	27	foreign	foreign	ADJ
inlawrev-2554	349	28	corporation	corporation	NOUN
inlawrev-2554	349	29	in	in	ADP
inlawrev-2554	349	30	bass	bass	NOUN
inlawrev-2554	349	31	,	,	PUNCT
inlawrev-2554	349	32	ratcliff	ratcliff	PROPN
inlawrev-2554	349	33	&	&	CCONJ
inlawrev-2554	349	34	gretton	gretton	PROPN
inlawrev-2554	349	35	,	,	PUNCT
inlawrev-2554	349	36	ltd	ltd	PROPN
inlawrev-2554	349	37	.	.	PROPN
inlawrev-2554	350	1	v.	v.	ADP
inlawrev-2554	350	2	state	state	PROPN
inlawrev-2554	350	3	tax	tax	NOUN
inlawrev-2554	350	4	commission.^^	commission.^^	NOUN
inlawrev-2554	351	1	this	this	DET
inlawrev-2554	351	2	case	case	NOUN
inlawrev-2554	351	3	involved	involve	VERB
inlawrev-2554	351	4	a	a	DET
inlawrev-2554	351	5	vertically	vertically	ADV
inlawrev-2554	351	6	integrated	integrate	VERB
inlawrev-2554	351	7	operation	operation	NOUN
inlawrev-2554	351	8	across	across	ADP
inlawrev-2554	351	9	national	national	ADJ
inlawrev-2554	351	10	boundaries	boundary	NOUN
inlawrev-2554	351	11	.	.	PUNCT
inlawrev-2554	352	1	the	the	DET
inlawrev-2554	352	2	unitary	unitary	ADJ
inlawrev-2554	352	3	business	business	NOUN
inlawrev-2554	352	4	was	be	AUX
inlawrev-2554	352	5	a	a	DET
inlawrev-2554	352	6	british	british	ADJ
inlawrev-2554	352	7	corporation	corporation	NOUN
inlawrev-2554	352	8	which	which	PRON
inlawrev-2554	352	9	manufactured	manufacture	VERB
inlawrev-2554	352	10	its	its	PRON
inlawrev-2554	352	11	product	product	NOUN
inlawrev-2554	352	12	in	in	ADP
inlawrev-2554	352	13	england	england	PROPN
inlawrev-2554	352	14	and	and	CCONJ
inlawrev-2554	352	15	sold	sell	VERB
inlawrev-2554	352	16	it	it	PRON
inlawrev-2554	352	17	in	in	ADP
inlawrev-2554	352	18	the	the	DET
inlawrev-2554	352	19	united	united	PROPN
inlawrev-2554	352	20	states	states	PROPN
inlawrev-2554	352	21	as	as	ADV
inlawrev-2554	352	22	well	well	ADV
inlawrev-2554	352	23	as	as	ADP
inlawrev-2554	352	24	in	in	ADP
inlawrev-2554	352	25	england.	england.	NOUN
inlawrev-2554	352	26	®	®	NOUN
inlawrev-2554	352	27	^	^	PUNCT
inlawrev-2554	352	28	the	the	DET
inlawrev-2554	352	29	taxing	tax	VERB
inlawrev-2554	352	30	state	state	NOUN
inlawrev-2554	352	31	used	use	VERB
inlawrev-2554	352	32	a	a	DET
inlawrev-2554	352	33	single	single	ADJ
inlawrev-2554	352	34	-	-	PUNCT
inlawrev-2554	352	35	factor	factor	NOUN
inlawrev-2554	352	36	property	property	NOUN
inlawrev-2554	352	37	formula	formula	NOUN
inlawrev-2554	352	38	similar	similar	ADJ
inlawrev-2554	352	39	to	to	ADP
inlawrev-2554	352	40	that	that	PRON
inlawrev-2554	352	41	used	use	VERB
inlawrev-2554	352	42	in	in	ADP
inlawrev-2554	352	43	the	the	DET
inlawrev-2554	352	44	underwood	underwood	PROPN
inlawrev-2554	352	45	case	case	NOUN
inlawrev-2554	352	46	and	and	CCONJ
inlawrev-2554	352	47	included	include	VERB
inlawrev-2554	352	48	the	the	DET
inlawrev-2554	352	49	foreign	foreign	ADJ
inlawrev-2554	352	50	income	income	NOUN
inlawrev-2554	352	51	in	in	ADP
inlawrev-2554	352	52	the	the	DET
inlawrev-2554	352	53	total	total	ADJ
inlawrev-2554	352	54	taxable	taxable	ADJ
inlawrev-2554	352	55	income	income	NOUN
inlawrev-2554	352	56	to	to	PART
inlawrev-2554	352	57	be	be	AUX
inlawrev-2554	352	58	apportioned.^	apportioned.^	NOUN
inlawrev-2554	352	59	'	'	PUNCT
inlawrev-2554	352	60	even	even	ADV
inlawrev-2554	352	61	though	though	SCONJ
inlawrev-2554	352	62	the	the	DET
inlawrev-2554	352	63	corporation	corporation	NOUN
inlawrev-2554	352	64	had	have	AUX
inlawrev-2554	352	65	showed	show	VERB
inlawrev-2554	352	66	a	a	DET
inlawrev-2554	352	67	loss	loss	NOUN
inlawrev-2554	352	68	from	from	ADP
inlawrev-2554	352	69	united	united	PROPN
inlawrev-2554	352	70	states	states	PROPN
inlawrev-2554	352	71	operations	operation	NOUN
inlawrev-2554	352	72	on	on	ADP
inlawrev-2554	352	73	its	its	PRON
inlawrev-2554	352	74	federal	federal	ADJ
inlawrev-2554	352	75	income	income	NOUN
inlawrev-2554	352	76	tax	tax	NOUN
inlawrev-2554	352	77	return	return	NOUN
inlawrev-2554	352	78	,	,	PUNCT
inlawrev-2554	352	79	the	the	DET
inlawrev-2554	352	80	use	use	NOUN
inlawrev-2554	352	81	of	of	ADP
inlawrev-2554	352	82	the	the	DET
inlawrev-2554	352	83	formula	formula	NOUN
inlawrev-2554	352	84	resulted	result	VERB
inlawrev-2554	352	85	in	in	ADP
inlawrev-2554	352	86	income	income	NOUN
inlawrev-2554	352	87	taxable	taxable	ADJ
inlawrev-2554	352	88	by	by	ADP
inlawrev-2554	352	89	the	the	DET
inlawrev-2554	352	90	state.^	state.^	PROPN
inlawrev-2554	352	91	®	®	NOUN
inlawrev-2554	352	92	the	the	DET
inlawrev-2554	352	93	supreme	supreme	PROPN
inlawrev-2554	352	94	court	court	PROPN
inlawrev-2554	352	95	sustained	sustain	VERB
inlawrev-2554	352	96	the	the	DET
inlawrev-2554	352	97	tax	tax	NOUN
inlawrev-2554	352	98	over	over	ADP
inlawrev-2554	352	99	due	due	ADJ
inlawrev-2554	352	100	process	process	NOUN
inlawrev-2554	352	101	objections	objection	NOUN
inlawrev-2554	352	102	basing	base	VERB
inlawrev-2554	352	103	its	its	PRON
inlawrev-2554	352	104	holding	holding	NOUN
inlawrev-2554	352	105	on	on	ADP
inlawrev-2554	352	106	a	a	DET
inlawrev-2554	352	107	finding	finding	NOUN
inlawrev-2554	352	108	that	that	SCONJ
inlawrev-2554	352	109	the	the	DET
inlawrev-2554	352	110	corporation	corporation	NOUN
inlawrev-2554	352	111	was	be	AUX
inlawrev-2554	352	112	carried	carry	VERB
inlawrev-2554	352	113	on	on	ADP
inlawrev-2554	352	114	as	as	ADP
inlawrev-2554	352	115	a	a	DET
inlawrev-2554	352	116	unitary	unitary	ADJ
inlawrev-2554	352	117	business.	business.	ADJ
inlawrev-2554	352	118	®	®	NOUN
inlawrev-2554	352	119	^	^	PUNCT
inlawrev-2554	352	120	in	in	ADP
inlawrev-2554	352	121	1931	1931	NUM
inlawrev-2554	352	122	,	,	PUNCT
inlawrev-2554	352	123	in	in	ADP
inlawrev-2554	352	124	hans	hans	PROPN
inlawrev-2554	352	125	rees	rees	PROPN
inlawrev-2554	352	126	'	'	PART
inlawrev-2554	352	127	sons	son	NOUN
inlawrev-2554	352	128	,	,	PUNCT
inlawrev-2554	352	129	inc	inc	PROPN
inlawrev-2554	352	130	.	.	PROPN
inlawrev-2554	353	1	v.	v.	PROPN
inlawrev-2554	353	2	north	north	PROPN
inlawrev-2554	353	3	carolina	carolina	PROPN
inlawrev-2554	353	4	ex	ex	PROPN
inlawrev-2554	353	5	rel	rel	PROPN
inlawrev-2554	353	6	.	.	PUNCT
inlawrev-2554	354	1	maxwelu^^^	maxwelu^^^	PROPN
inlawrev-2554	354	2	a	a	DET
inlawrev-2554	354	3	case	case	NOUN
inlawrev-2554	354	4	involving	involve	VERB
inlawrev-2554	354	5	facts	fact	NOUN
inlawrev-2554	354	6	strikingly	strikingly	ADV
inlawrev-2554	354	7	similar	similar	ADJ
inlawrev-2554	354	8	to	to	ADP
inlawrev-2554	354	9	those	those	PRON
inlawrev-2554	354	10	at	at	ADP
inlawrev-2554	354	11	issue	issue	NOUN
inlawrev-2554	354	12	in	in	ADP
inlawrev-2554	354	13	underwood	underwood	PROPN
inlawrev-2554	354	14	and	and	CCONJ
inlawrev-2554	354	15	bass	bass	NOUN
inlawrev-2554	354	16	,	,	PUNCT
inlawrev-2554	354	17	the	the	DET
inlawrev-2554	354	18	supreme	supreme	PROPN
inlawrev-2554	354	19	court	court	PROPN
inlawrev-2554	354	20	upheld	uphold	VERB
inlawrev-2554	354	21	the	the	DET
inlawrev-2554	354	22	corporation	corporation	NOUN
inlawrev-2554	354	23	's	's	PART
inlawrev-2554	354	24	challenge	challenge	NOUN
inlawrev-2554	354	25	to	to	ADP
inlawrev-2554	354	26	a	a	DET
inlawrev-2554	354	27	state	state	NOUN
inlawrev-2554	354	28	tax	tax	NOUN
inlawrev-2554	354	29	based	base	VERB
inlawrev-2554	354	30	on	on	ADP
inlawrev-2554	354	31	apportionment.^"^	apportionment.^"^	ADP
inlawrev-2554	354	32	the	the	DET
inlawrev-2554	354	33	corporation	corporation	NOUN
inlawrev-2554	354	34	manufactured	manufacture	VERB
inlawrev-2554	354	35	its	its	PRON
inlawrev-2554	354	36	product	product	NOUN
inlawrev-2554	354	37	in	in	ADP
inlawrev-2554	354	38	the	the	DET
inlawrev-2554	354	39	taxing	tax	VERB
inlawrev-2554	354	40	state	state	NOUN
inlawrev-2554	354	41	,	,	PUNCT
inlawrev-2554	354	42	but	but	CCONJ
inlawrev-2554	354	43	its	its	PRON
inlawrev-2554	354	44	principal	principal	ADJ
inlawrev-2554	354	45	offices	office	NOUN
inlawrev-2554	354	46	within	within	ADP
inlawrev-2554	354	47	the	the	DET
inlawrev-2554	354	48	state	state	NOUN
inlawrev-2554	354	49	.	.	PUNCT
inlawrev-2554	355	1	i	i	PRON
inlawrev-2554	355	2	d.	d.	PROPN
inlawrev-2554	355	3	at	at	ADP
inlawrev-2554	355	4	120	120	NUM
inlawrev-2554	355	5	-	-	SYM
inlawrev-2554	355	6	21	21	NUM
inlawrev-2554	355	7	.	.	PUNCT
inlawrev-2554	356	1	see	see	VERB
inlawrev-2554	356	2	also	also	ADV
inlawrev-2554	356	3	moorman	moorman	PROPN
inlawrev-2554	356	4	mfg	mfg	PROPN
inlawrev-2554	356	5	.	.	PUNCT
inlawrev-2554	356	6	co.	co.	PROPN
inlawrev-2554	357	1	v.	v.	ADP
inlawrev-2554	357	2	bair	bair	PROPN
inlawrev-2554	357	3	,	,	PUNCT
inlawrev-2554	357	4	437	437	NUM
inlawrev-2554	357	5	u.s	u.s	AUX
inlawrev-2554	357	6	.	.	PROPN
inlawrev-2554	357	7	267	267	NUM
inlawrev-2554	357	8	,	,	PUNCT
inlawrev-2554	357	9	278	278	NUM
inlawrev-2554	357	10	-	-	SYM
inlawrev-2554	357	11	80	80	NUM
inlawrev-2554	357	12	(	(	PUNCT
inlawrev-2554	357	13	1978	1978	NUM
inlawrev-2554	357	14	)	)	PUNCT
inlawrev-2554	357	15	(	(	PUNCT
inlawrev-2554	357	16	formulary	formulary	ADJ
inlawrev-2554	357	17	apportionment	apportionment	NOUN
inlawrev-2554	357	18	is	be	AUX
inlawrev-2554	357	19	used	use	VERB
inlawrev-2554	357	20	as	as	ADP
inlawrev-2554	357	21	a	a	DET
inlawrev-2554	357	22	rough	rough	ADJ
inlawrev-2554	357	23	approximation	approximation	NOUN
inlawrev-2554	357	24	of	of	ADP
inlawrev-2554	357	25	the	the	DET
inlawrev-2554	357	26	net	net	ADJ
inlawrev-2554	357	27	income	income	NOUN
inlawrev-2554	357	28	of	of	ADP
inlawrev-2554	357	29	a	a	DET
inlawrev-2554	357	30	corporation	corporation	NOUN
inlawrev-2554	357	31	attributable	attributable	ADJ
inlawrev-2554	357	32	to	to	ADP
inlawrev-2554	357	33	the	the	DET
inlawrev-2554	357	34	taxing	tax	VERB
inlawrev-2554	357	35	jurisdiction	jurisdiction	NOUN
inlawrev-2554	357	36	)	)	PUNCT
inlawrev-2554	357	37	.	.	PUNCT
inlawrev-2554	358	1	'	'	PUNCT
inlawrev-2554	358	2	^266	^266	X
inlawrev-2554	359	1	u.s	u.s	PROPN
inlawrev-2554	359	2	.	.	PROPN
inlawrev-2554	359	3	271	271	NUM
inlawrev-2554	359	4	(	(	PUNCT
inlawrev-2554	359	5	1924	1924	NUM
inlawrev-2554	359	6	)	)	PUNCT
inlawrev-2554	359	7	.	.	PUNCT
inlawrev-2554	360	1	the	the	DET
inlawrev-2554	360	2	bass	bass	NOUN
inlawrev-2554	360	3	case	case	NOUN
inlawrev-2554	360	4	involved	involve	VERB
inlawrev-2554	360	5	a	a	DET
inlawrev-2554	360	6	franchise	franchise	NOUN
inlawrev-2554	360	7	tax	tax	NOUN
inlawrev-2554	360	8	measured	measure	VERB
inlawrev-2554	360	9	by	by	ADP
inlawrev-2554	360	10	net	net	ADJ
inlawrev-2554	360	11	income	income	NOUN
inlawrev-2554	360	12	attributable	attributable	ADJ
inlawrev-2554	360	13	to	to	ADP
inlawrev-2554	360	14	the	the	DET
inlawrev-2554	360	15	taxing	tax	VERB
inlawrev-2554	360	16	state	state	NOUN
inlawrev-2554	360	17	.	.	PUNCT
inlawrev-2554	361	1	i	i	PRON
inlawrev-2554	361	2	d.	d.	PROPN
inlawrev-2554	361	3	at	at	ADP
inlawrev-2554	361	4	277	277	NUM
inlawrev-2554	361	5	.	.	PUNCT
inlawrev-2554	362	1	a	a	DET
inlawrev-2554	362	2	franchise	franchise	NOUN
inlawrev-2554	362	3	tax	tax	NOUN
inlawrev-2554	362	4	is	be	AUX
inlawrev-2554	362	5	an	an	DET
inlawrev-2554	362	6	assessment	assessment	NOUN
inlawrev-2554	362	7	for	for	ADP
inlawrev-2554	362	8	the	the	DET
inlawrev-2554	362	9	privilege	privilege	NOUN
inlawrev-2554	362	10	of	of	ADP
inlawrev-2554	362	11	doing	do	VERB
inlawrev-2554	362	12	busines	busine	NOUN
inlawrev-2554	362	13	in	in	ADP
inlawrev-2554	362	14	the	the	DET
inlawrev-2554	362	15	taxing	tax	VERB
inlawrev-2554	362	16	jurisdiction	jurisdiction	NOUN
inlawrev-2554	362	17	.	.	PUNCT
inlawrev-2554	363	1	the	the	DET
inlawrev-2554	363	2	significance	significance	NOUN
inlawrev-2554	363	3	of	of	ADP
inlawrev-2554	363	4	this	this	DET
inlawrev-2554	363	5	case	case	NOUN
inlawrev-2554	363	6	lies	lie	VERB
inlawrev-2554	363	7	in	in	ADP
inlawrev-2554	363	8	the	the	DET
inlawrev-2554	363	9	inclusion	inclusion	NOUN
inlawrev-2554	363	10	of	of	ADP
inlawrev-2554	363	11	foreign	foreign	ADJ
inlawrev-2554	363	12	-	-	PUNCT
inlawrev-2554	363	13	source	source	NOUN
inlawrev-2554	363	14	income	income	NOUN
inlawrev-2554	363	15	into	into	ADP
inlawrev-2554	363	16	preapportionment	preapportionment	NOUN
inlawrev-2554	363	17	taxable	taxable	ADJ
inlawrev-2554	363	18	income	income	NOUN
inlawrev-2554	363	19	.	.	PUNCT
inlawrev-2554	364	1	i	i	PRON
inlawrev-2554	364	2	d.	d.	PROPN
inlawrev-2554	364	3	at	at	ADP
inlawrev-2554	364	4	282	282	NUM
inlawrev-2554	364	5	.	.	PUNCT
inlawrev-2554	365	1	in	in	ADP
inlawrev-2554	365	2	this	this	DET
inlawrev-2554	365	3	regard	regard	NOUN
inlawrev-2554	365	4	,	,	PUNCT
inlawrev-2554	365	5	foreign	foreign	ADJ
inlawrev-2554	365	6	-	-	PUNCT
inlawrev-2554	365	7	source	source	NOUN
inlawrev-2554	365	8	income	income	NOUN
inlawrev-2554	365	9	refers	refer	VERB
inlawrev-2554	365	10	to	to	ADP
inlawrev-2554	365	11	income	income	NOUN
inlawrev-2554	365	12	generated	generate	VERB
inlawrev-2554	365	13	outside	outside	ADP
inlawrev-2554	365	14	of	of	ADP
inlawrev-2554	365	15	the	the	DET
inlawrev-2554	365	16	united	united	PROPN
inlawrev-2554	365	17	states	states	PROPN
inlawrev-2554	365	18	.	.	PUNCT
inlawrev-2554	366	1	"	"	PUNCT
inlawrev-2554	366	2	"	"	PUNCT
inlawrev-2554	366	3	i	i	PRON
inlawrev-2554	366	4	d.	d.	PROPN
inlawrev-2554	366	5	at	at	ADP
inlawrev-2554	366	6	278	278	NUM
inlawrev-2554	366	7	-	-	SYM
inlawrev-2554	366	8	79	79	NUM
inlawrev-2554	366	9	.	.	PUNCT
inlawrev-2554	367	1	®	®	NOUN
inlawrev-2554	367	2	^the	^the	DET
inlawrev-2554	367	3	single	single	ADJ
inlawrev-2554	367	4	-	-	PUNCT
inlawrev-2554	367	5	factor	factor	NOUN
inlawrev-2554	367	6	formula	formula	NOUN
inlawrev-2554	367	7	using	use	VERB
inlawrev-2554	367	8	property	property	NOUN
inlawrev-2554	367	9	in	in	ADP
inlawrev-2554	367	10	this	this	DET
inlawrev-2554	367	11	case	case	NOUN
inlawrev-2554	367	12	is	be	AUX
inlawrev-2554	367	13	different	different	ADJ
inlawrev-2554	367	14	from	from	ADP
inlawrev-2554	367	15	that	that	PRON
inlawrev-2554	367	16	used	use	VERB
inlawrev-2554	367	17	in	in	ADP
inlawrev-2554	367	18	underwood	underwood	PROPN
inlawrev-2554	367	19	.	.	PUNCT
inlawrev-2554	368	1	in	in	ADP
inlawrev-2554	368	2	the	the	DET
inlawrev-2554	368	3	instant	instant	ADJ
inlawrev-2554	368	4	case	case	NOUN
inlawrev-2554	368	5	the	the	DET
inlawrev-2554	368	6	state	state	NOUN
inlawrev-2554	368	7	deterniined	deterniine	VERB
inlawrev-2554	368	8	that	that	SCONJ
inlawrev-2554	368	9	the	the	DET
inlawrev-2554	368	10	property	property	NOUN
inlawrev-2554	368	11	owned	own	VERB
inlawrev-2554	368	12	in	in	ADP
inlawrev-2554	368	13	total	total	NOUN
inlawrev-2554	368	14	by	by	ADP
inlawrev-2554	368	15	the	the	DET
inlawrev-2554	368	16	corporation	corporation	NOUN
inlawrev-2554	368	17	contributed	contribute	VERB
inlawrev-2554	368	18	to	to	ADP
inlawrev-2554	368	19	generating	generate	VERB
inlawrev-2554	368	20	dividend	dividend	NOUN
inlawrev-2554	368	21	income	income	NOUN
inlawrev-2554	368	22	.	.	PUNCT
inlawrev-2554	369	1	i	i	PRON
inlawrev-2554	369	2	d.	d.	PROPN
inlawrev-2554	369	3	at	at	ADP
inlawrev-2554	369	4	277	277	NUM
inlawrev-2554	369	5	-	-	SYM
inlawrev-2554	369	6	80	80	NUM
inlawrev-2554	369	7	.	.	PUNCT
inlawrev-2554	369	8	''	''	PUNCT
inlawrev-2554	370	1	i	i	PRON
inlawrev-2554	370	2	d.	d.	PROPN
inlawrev-2554	370	3	at	at	ADP
inlawrev-2554	370	4	279	279	NUM
inlawrev-2554	370	5	^	^	SYM
inlawrev-2554	370	6	0	0	NUM
inlawrev-2554	370	7	.	.	PUNCT
inlawrev-2554	370	8	''	''	PUNCT
inlawrev-2554	371	1	i	i	PRON
inlawrev-2554	371	2	d.	d.	PROPN
inlawrev-2554	371	3	at	at	ADP
inlawrev-2554	371	4	282	282	NUM
inlawrev-2554	371	5	.	.	PUNCT
inlawrev-2554	372	1	although	although	SCONJ
inlawrev-2554	372	2	the	the	DET
inlawrev-2554	372	3	term	term	NOUN
inlawrev-2554	372	4	"	"	PUNCT
inlawrev-2554	372	5	unitary	unitary	ADJ
inlawrev-2554	372	6	business	business	NOUN
inlawrev-2554	372	7	"	"	PUNCT
inlawrev-2554	372	8	is	be	AUX
inlawrev-2554	372	9	not	not	PART
inlawrev-2554	372	10	used	use	VERB
inlawrev-2554	372	11	in	in	ADP
inlawrev-2554	372	12	underwood	underwood	PROPN
inlawrev-2554	372	13	,	,	PUNCT
inlawrev-2554	372	14	the	the	DET
inlawrev-2554	372	15	court	court	NOUN
inlawrev-2554	372	16	upheld	uphold	VERB
inlawrev-2554	372	17	the	the	DET
inlawrev-2554	372	18	tax	tax	NOUN
inlawrev-2554	372	19	in	in	ADP
inlawrev-2554	372	20	bass	bass	NOUN
inlawrev-2554	372	21	by	by	ADP
inlawrev-2554	372	22	citing	cite	VERB
inlawrev-2554	372	23	underwood	underwood	NOUN
inlawrev-2554	372	24	.	.	PUNCT
inlawrev-2554	373	1	i	i	PRON
inlawrev-2554	373	2	d.	d.	PROPN
inlawrev-2554	373	3	at	at	ADP
inlawrev-2554	373	4	280	280	NUM
inlawrev-2554	373	5	-	-	SYM
inlawrev-2554	373	6	82	82	NUM
inlawrev-2554	373	7	.	.	PUNCT
inlawrev-2554	374	1	one	one	PRON
inlawrev-2554	374	2	may	may	AUX
inlawrev-2554	374	3	infer	infer	VERB
inlawrev-2554	374	4	that	that	SCONJ
inlawrev-2554	374	5	the	the	DET
inlawrev-2554	374	6	corporation	corporation	NOUN
inlawrev-2554	374	7	described	describe	VERB
inlawrev-2554	374	8	in	in	ADP
inlawrev-2554	374	9	underwood	underwood	PROPN
inlawrev-2554	374	10	was	be	AUX
inlawrev-2554	374	11	a	a	DET
inlawrev-2554	374	12	unitary	unitary	ADJ
inlawrev-2554	374	13	business	business	NOUN
inlawrev-2554	374	14	.	.	PUNCT
inlawrev-2554	375	1	^'"'283	^'"'283	PROPN
inlawrev-2554	375	2	u.s	u.s	PROPN
inlawrev-2554	375	3	.	.	PROPN
inlawrev-2554	375	4	123	123	NUM
inlawrev-2554	375	5	(	(	PUNCT
inlawrev-2554	375	6	1931	1931	NUM
inlawrev-2554	375	7	)	)	PUNCT
inlawrev-2554	375	8	.	.	PUNCT
inlawrev-2554	376	1	"	"	PUNCT
inlawrev-2554	376	2	^m	^m	PRON
inlawrev-2554	376	3	at	at	ADP
inlawrev-2554	376	4	136	136	NUM
inlawrev-2554	376	5	.	.	PUNCT
inlawrev-2554	377	1	it	it	PRON
inlawrev-2554	377	2	is	be	AUX
inlawrev-2554	377	3	interesting	interesting	ADJ
inlawrev-2554	377	4	to	to	PART
inlawrev-2554	377	5	note	note	VERB
inlawrev-2554	377	6	that	that	SCONJ
inlawrev-2554	377	7	a	a	DET
inlawrev-2554	377	8	taxpayer	taxpayer	NOUN
inlawrev-2554	377	9	has	have	AUX
inlawrev-2554	377	10	not	not	PART
inlawrev-2554	377	11	often	often	ADV
inlawrev-2554	377	12	successfully	successfully	ADV
inlawrev-2554	377	13	prevailed	prevail	VERB
inlawrev-2554	377	14	in	in	ADP
inlawrev-2554	377	15	challenging	challenge	VERB
inlawrev-2554	377	16	the	the	DET
inlawrev-2554	377	17	results	result	NOUN
inlawrev-2554	377	18	of	of	ADP
inlawrev-2554	377	19	a	a	DET
inlawrev-2554	377	20	taxing	tax	VERB
inlawrev-2554	377	21	state	state	NOUN
inlawrev-2554	377	22	's	's	PART
inlawrev-2554	377	23	formulary	formulary	ADJ
inlawrev-2554	377	24	apportionment	apportionment	NOUN
inlawrev-2554	377	25	of	of	ADP
inlawrev-2554	377	26	net	net	ADJ
inlawrev-2554	377	27	income	income	NOUN
inlawrev-2554	377	28	.	.	PUNCT
inlawrev-2554	378	1	some	some	PRON
inlawrev-2554	378	2	of	of	ADP
inlawrev-2554	378	3	the	the	DET
inlawrev-2554	378	4	successful	successful	ADJ
inlawrev-2554	378	5	taxpayer	taxpayer	NOUN
inlawrev-2554	378	6	cases	case	NOUN
inlawrev-2554	378	7	have	have	AUX
inlawrev-2554	378	8	been	be	AUX
inlawrev-2554	378	9	the	the	DET
inlawrev-2554	378	10	following	following	NOUN
inlawrev-2554	378	11	:	:	PUNCT
inlawrev-2554	378	12	colonial	colonial	ADJ
inlawrev-2554	378	13	pipeline	pipeline	PROPN
inlawrev-2554	378	14	co.	co.	PROPN
inlawrev-2554	379	1	v.	v.	ADP
inlawrev-2554	379	2	traigle	traigle	PROPN
inlawrev-2554	379	3	,	,	PUNCT
inlawrev-2554	379	4	421	421	NUM
inlawrev-2554	379	5	u.s	u.s	PROPN
inlawrev-2554	379	6	.	.	PROPN
inlawrev-2554	379	7	100	100	NUM
inlawrev-2554	379	8	(	(	PUNCT
inlawrev-2554	379	9	1975	1975	NUM
inlawrev-2554	379	10	)	)	PUNCT
inlawrev-2554	379	11	;	;	PUNCT
inlawrev-2554	379	12	standard	standard	ADJ
inlawrev-2554	379	13	pressed	press	VERB
inlawrev-2554	379	14	steel	steel	PROPN
inlawrev-2554	379	15	co.	co.	PROPN
inlawrev-2554	379	16	v.	v.	ADP
inlawrev-2554	379	17	dep't	dep't	NOUN
inlawrev-2554	379	18	of	of	ADP
inlawrev-2554	379	19	revenue	revenue	NOUN
inlawrev-2554	379	20	,	,	PUNCT
inlawrev-2554	379	21	419	419	NUM
inlawrev-2554	379	22	u.s	u.s	PROPN
inlawrev-2554	379	23	.	.	PROPN
inlawrev-2554	379	24	560	560	NUM
inlawrev-2554	379	25	(	(	PUNCT
inlawrev-2554	379	26	1975	1975	NUM
inlawrev-2554	379	27	)	)	PUNCT
inlawrev-2554	379	28	;	;	PUNCT
inlawrev-2554	379	29	norfolk	norfolk	PROPN
inlawrev-2554	379	30	&	&	CCONJ
inlawrev-2554	379	31	w.	w.	PROPN
inlawrev-2554	379	32	ry	ry	PROPN
inlawrev-2554	379	33	.	.	PROPN
inlawrev-2554	379	34	co.	co.	PROPN
inlawrev-2554	379	35	v.	v.	ADP
inlawrev-2554	379	36	missouri	missouri	PROPN
inlawrev-2554	379	37	state	state	PROPN
inlawrev-2554	379	38	tax	tax	PROPN
inlawrev-2554	379	39	comm'n	comm'n	PROPN
inlawrev-2554	379	40	,	,	PUNCT
inlawrev-2554	379	41	390	390	NUM
inlawrev-2554	379	42	u.s	u.s	PROPN
inlawrev-2554	379	43	.	.	PROPN
inlawrev-2554	379	44	317	317	NUM
inlawrev-2554	379	45	(	(	PUNCT
inlawrev-2554	379	46	1968	1968	NUM
inlawrev-2554	379	47	)	)	PUNCT
inlawrev-2554	379	48	;	;	PUNCT
inlawrev-2554	379	49	memphis	memphis	PROPN
inlawrev-2554	379	50	natural	natural	PROPN
inlawrev-2554	379	51	gas	gas	PROPN
inlawrev-2554	379	52	co.	co.	PROPN
inlawrev-2554	379	53	v.	v.	ADP
inlawrev-2554	379	54	stone	stone	PROPN
inlawrev-2554	379	55	,	,	PUNCT
inlawrev-2554	379	56	335	335	NUM
inlawrev-2554	380	1	u.s	u.s	PROPN
inlawrev-2554	380	2	.	.	PROPN
inlawrev-2554	380	3	80	80	NUM
inlawrev-2554	380	4	(	(	PUNCT
inlawrev-2554	380	5	1948	1948	NUM
inlawrev-2554	380	6	)	)	PUNCT
inlawrev-2554	380	7	.	.	PUNCT
inlawrev-2554	381	1	1983	1983	NUM
inlawrev-2554	381	2	]	]	PUNCT
inlawrev-2554	382	1	taxing	tax	VERB
inlawrev-2554	382	2	multinational	multinational	ADJ
inlawrev-2554	382	3	corporations	corporation	NOUN
inlawrev-2554	382	4	797	797	NUM
inlawrev-2554	382	5	and	and	CCONJ
inlawrev-2554	382	6	storage	storage	NOUN
inlawrev-2554	382	7	facilities	facility	NOUN
inlawrev-2554	382	8	were	be	AUX
inlawrev-2554	382	9	in	in	ADP
inlawrev-2554	382	10	another	another	DET
inlawrev-2554	382	11	state/"^	state/"^	PROPN
inlawrev-2554	382	12	its	its	PRON
inlawrev-2554	382	13	worldwide	worldwide	ADJ
inlawrev-2554	382	14	net	net	ADJ
inlawrev-2554	382	15	income	income	NOUN
inlawrev-2554	382	16	resulted	result	VERB
inlawrev-2554	382	17	from	from	ADP
inlawrev-2554	382	18	sales	sale	NOUN
inlawrev-2554	382	19	in	in	ADP
inlawrev-2554	382	20	the	the	DET
inlawrev-2554	382	21	united	united	PROPN
inlawrev-2554	382	22	states	states	PROPN
inlawrev-2554	382	23	,	,	PUNCT
inlawrev-2554	382	24	canada	canada	PROPN
inlawrev-2554	382	25	,	,	PUNCT
inlawrev-2554	382	26	and	and	CCONJ
inlawrev-2554	382	27	europe.^"^	europe.^"^	PROPN
inlawrev-2554	382	28	the	the	DET
inlawrev-2554	382	29	taxing	tax	VERB
inlawrev-2554	382	30	state	state	NOUN
inlawrev-2554	382	31	utilized	utilize	VERB
inlawrev-2554	382	32	a	a	DET
inlawrev-2554	382	33	single	single	ADJ
inlawrev-2554	382	34	-	-	PUNCT
inlawrev-2554	382	35	factor	factor	NOUN
inlawrev-2554	382	36	property	property	NOUN
inlawrev-2554	382	37	formula	formula	NOUN
inlawrev-2554	382	38	and	and	CCONJ
inlawrev-2554	382	39	attempted	attempt	VERB
inlawrev-2554	382	40	to	to	PART
inlawrev-2554	382	41	tax	tax	VERB
inlawrev-2554	382	42	from	from	ADP
inlawrev-2554	382	43	sixty	sixty	NUM
inlawrev-2554	382	44	-	-	PUNCT
inlawrev-2554	382	45	six	six	NUM
inlawrev-2554	382	46	to	to	PART
inlawrev-2554	382	47	eighty	eighty	NUM
inlawrev-2554	382	48	-	-	PUNCT
inlawrev-2554	382	49	five	five	NUM
inlawrev-2554	382	50	per	per	ADP
inlawrev-2554	382	51	cent	cent	NOUN
inlawrev-2554	382	52	of	of	ADP
inlawrev-2554	382	53	the	the	DET
inlawrev-2554	382	54	corporation	corporation	NOUN
inlawrev-2554	382	55	's	's	PART
inlawrev-2554	382	56	net	net	ADJ
inlawrev-2554	382	57	income	income	NOUN
inlawrev-2554	382	58	,	,	PUNCT
inlawrev-2554	382	59	while	while	SCONJ
inlawrev-2554	382	60	the	the	DET
inlawrev-2554	382	61	corporation	corporation	NOUN
inlawrev-2554	382	62	offered	offer	VERB
inlawrev-2554	382	63	strong	strong	ADJ
inlawrev-2554	382	64	evidence	evidence	NOUN
inlawrev-2554	382	65	derived	derive	VERB
inlawrev-2554	382	66	from	from	ADP
inlawrev-2554	382	67	a	a	DET
inlawrev-2554	382	68	separate	separate	ADJ
inlawrev-2554	382	69	accounting	accounting	NOUN
inlawrev-2554	382	70	procedure	procedure	NOUN
inlawrev-2554	382	71	which	which	PRON
inlawrev-2554	382	72	showed	show	VERB
inlawrev-2554	382	73	that	that	SCONJ
inlawrev-2554	382	74	at	at	ADP
inlawrev-2554	382	75	most	most	ADJ
inlawrev-2554	382	76	twentythree	twentythree	NOUN
inlawrev-2554	382	77	per	per	ADP
inlawrev-2554	382	78	cent	cent	NOUN
inlawrev-2554	382	79	of	of	ADP
inlawrev-2554	382	80	its	its	PRON
inlawrev-2554	382	81	profit	profit	NOUN
inlawrev-2554	382	82	was	be	AUX
inlawrev-2554	382	83	attributable	attributable	ADJ
inlawrev-2554	382	84	to	to	ADP
inlawrev-2554	382	85	its	its	PRON
inlawrev-2554	382	86	manufacturing	manufacturing	NOUN
inlawrev-2554	382	87	in	in	ADP
inlawrev-2554	382	88	the	the	DET
inlawrev-2554	382	89	taxing	tax	VERB
inlawrev-2554	382	90	state/"^	state/"^	NOUN
inlawrev-2554	382	91	the	the	DET
inlawrev-2554	382	92	court	court	NOUN
inlawrev-2554	382	93	characterized	characterize	VERB
inlawrev-2554	382	94	a	a	DET
inlawrev-2554	382	95	manufacturing	manufacturing	NOUN
inlawrev-2554	382	96	and	and	CCONJ
inlawrev-2554	382	97	marketing	marketing	NOUN
inlawrev-2554	382	98	enterprise	enterprise	NOUN
inlawrev-2554	382	99	in	in	ADP
inlawrev-2554	382	100	several	several	ADJ
inlawrev-2554	382	101	jurisdictions	jurisdiction	NOUN
inlawrev-2554	382	102	as	as	ADP
inlawrev-2554	382	103	unitary^"^	unitary^"^	PRON
inlawrev-2554	382	104	and	and	CCONJ
inlawrev-2554	382	105	did	do	AUX
inlawrev-2554	382	106	not	not	PART
inlawrev-2554	382	107	question	question	VERB
inlawrev-2554	382	108	whether	whether	SCONJ
inlawrev-2554	382	109	the	the	DET
inlawrev-2554	382	110	corporation	corporation	NOUN
inlawrev-2554	382	111	was	be	AUX
inlawrev-2554	382	112	in	in	ADP
inlawrev-2554	382	113	fact	fact	NOUN
inlawrev-2554	382	114	a	a	DET
inlawrev-2554	382	115	unitary	unitary	ADJ
inlawrev-2554	382	116	business	business	NOUN
inlawrev-2554	382	117	.	.	PUNCT
inlawrev-2554	383	1	the	the	DET
inlawrev-2554	383	2	court	court	NOUN
inlawrev-2554	383	3	simply	simply	ADV
inlawrev-2554	383	4	held	hold	VERB
inlawrev-2554	383	5	that	that	SCONJ
inlawrev-2554	383	6	the	the	DET
inlawrev-2554	383	7	formula	formula	NOUN
inlawrev-2554	383	8	based	base	VERB
inlawrev-2554	383	9	on	on	ADP
inlawrev-2554	383	10	a	a	DET
inlawrev-2554	383	11	single	single	ADJ
inlawrev-2554	383	12	-	-	PUNCT
inlawrev-2554	383	13	factor	factor	NOUN
inlawrev-2554	383	14	analysis	analysis	NOUN
inlawrev-2554	383	15	was	be	AUX
inlawrev-2554	383	16	invalid	invalid	ADJ
inlawrev-2554	383	17	because	because	SCONJ
inlawrev-2554	383	18	the	the	DET
inlawrev-2554	383	19	result	result	NOUN
inlawrev-2554	383	20	in	in	ADP
inlawrev-2554	383	21	this	this	DET
inlawrev-2554	383	22	case	case	NOUN
inlawrev-2554	383	23	was	be	AUX
inlawrev-2554	383	24	unreasonable/"^	unreasonable/"^	PRON
inlawrev-2554	383	25	the	the	DET
inlawrev-2554	383	26	precedential	precedential	ADJ
inlawrev-2554	383	27	value	value	NOUN
inlawrev-2554	383	28	of	of	ADP
inlawrev-2554	383	29	this	this	DET
inlawrev-2554	383	30	opinion	opinion	NOUN
inlawrev-2554	383	31	is	be	AUX
inlawrev-2554	383	32	of	of	ADP
inlawrev-2554	383	33	limited	limited	ADJ
inlawrev-2554	383	34	significance	significance	NOUN
inlawrev-2554	383	35	because	because	SCONJ
inlawrev-2554	383	36	the	the	DET
inlawrev-2554	383	37	majority	majority	NOUN
inlawrev-2554	383	38	of	of	ADP
inlawrev-2554	383	39	the	the	DET
inlawrev-2554	383	40	states	state	NOUN
inlawrev-2554	383	41	presently	presently	ADV
inlawrev-2554	383	42	have	have	VERB
inlawrev-2554	383	43	a	a	DET
inlawrev-2554	383	44	three	three	NUM
inlawrev-2554	383	45	-	-	PUNCT
inlawrev-2554	383	46	factor	factor	NOUN
inlawrev-2554	383	47	apportionment	apportionment	NOUN
inlawrev-2554	383	48	formula	formula	NOUN
inlawrev-2554	383	49	which	which	PRON
inlawrev-2554	383	50	has	have	AUX
inlawrev-2554	383	51	survived	survive	VERB
inlawrev-2554	383	52	judicial	judicial	ADJ
inlawrev-2554	383	53	scrutiny/"^	scrutiny/"^	PROPN
inlawrev-2554	383	54	in	in	ADP
inlawrev-2554	383	55	the	the	DET
inlawrev-2554	383	56	1942	1942	NUM
inlawrev-2554	383	57	decision	decision	NOUN
inlawrev-2554	383	58	of	of	ADP
inlawrev-2554	383	59	butler	butler	NOUN
inlawrev-2554	383	60	brothers	brothers	PROPN
inlawrev-2554	383	61	v.	v.	ADP
inlawrev-2554	383	62	mccolgan,^^^	mccolgan,^^^	PROPN
inlawrev-2554	383	63	the	the	DET
inlawrev-2554	383	64	court	court	NOUN
inlawrev-2554	383	65	approved	approve	VERB
inlawrev-2554	383	66	the	the	DET
inlawrev-2554	383	67	use	use	NOUN
inlawrev-2554	383	68	of	of	ADP
inlawrev-2554	383	69	the	the	DET
inlawrev-2554	383	70	three	three	NUM
inlawrev-2554	383	71	-	-	PUNCT
inlawrev-2554	383	72	factor	factor	NOUN
inlawrev-2554	383	73	apportionment	apportionment	NOUN
inlawrev-2554	383	74	formula	formula	NOUN
inlawrev-2554	383	75	and	and	CCONJ
inlawrev-2554	383	76	extended	extend	VERB
inlawrev-2554	383	77	the	the	DET
inlawrev-2554	383	78	application	application	NOUN
inlawrev-2554	383	79	of	of	ADP
inlawrev-2554	383	80	the	the	DET
inlawrev-2554	383	81	unitary	unitary	ADJ
inlawrev-2554	383	82	business	business	NOUN
inlawrev-2554	383	83	concept	concept	NOUN
inlawrev-2554	383	84	from	from	ADP
inlawrev-2554	383	85	manufacturing	manufacture	VERB
inlawrev-2554	383	86	enterprises	enterprise	NOUN
inlawrev-2554	383	87	to	to	ADP
inlawrev-2554	383	88	a	a	DET
inlawrev-2554	383	89	wholly	wholly	ADV
inlawrev-2554	383	90	mercantile	mercantile	ADJ
inlawrev-2554	383	91	operation	operation	NOUN
inlawrev-2554	383	92	.	.	PUNCT
inlawrev-2554	384	1	in	in	ADP
inlawrev-2554	384	2	this	this	DET
inlawrev-2554	384	3	case	case	NOUN
inlawrev-2554	384	4	,	,	PUNCT
inlawrev-2554	384	5	a	a	DET
inlawrev-2554	384	6	single	single	ADJ
inlawrev-2554	384	7	corporation	corporation	NOUN
inlawrev-2554	384	8	used	use	VERB
inlawrev-2554	384	9	a	a	DET
inlawrev-2554	384	10	central	central	ADJ
inlawrev-2554	384	11	office	office	NOUN
inlawrev-2554	384	12	in	in	ADP
inlawrev-2554	384	13	one	one	NUM
inlawrev-2554	384	14	state	state	NOUN
inlawrev-2554	384	15	to	to	PART
inlawrev-2554	384	16	purchase	purchase	VERB
inlawrev-2554	384	17	all	all	PRON
inlawrev-2554	384	18	of	of	ADP
inlawrev-2554	384	19	the	the	DET
inlawrev-2554	384	20	goods	good	NOUN
inlawrev-2554	384	21	and	and	CCONJ
inlawrev-2554	384	22	inventory	inventory	NOUN
inlawrev-2554	384	23	for	for	ADP
inlawrev-2554	384	24	branch	branch	NOUN
inlawrev-2554	384	25	wholesale	wholesale	ADJ
inlawrev-2554	384	26	distribution	distribution	NOUN
inlawrev-2554	384	27	centers	center	NOUN
inlawrev-2554	384	28	in	in	ADP
inlawrev-2554	384	29	several	several	ADJ
inlawrev-2554	384	30	states	state	NOUN
inlawrev-2554	384	31	,	,	PUNCT
inlawrev-2554	384	32	including	include	VERB
inlawrev-2554	384	33	the	the	DET
inlawrev-2554	384	34	taxing	tax	VERB
inlawrev-2554	384	35	state.^"^	state.^"^	PROPN
inlawrev-2554	384	36	the	the	DET
inlawrev-2554	384	37	central	central	ADJ
inlawrev-2554	384	38	office	office	NOUN
inlawrev-2554	384	39	also	also	ADV
inlawrev-2554	384	40	provided	provide	VERB
inlawrev-2554	384	41	resources	resource	NOUN
inlawrev-2554	384	42	such	such	ADJ
inlawrev-2554	384	43	as	as	ADP
inlawrev-2554	384	44	advertising	advertising	NOUN
inlawrev-2554	384	45	,	,	PUNCT
inlawrev-2554	384	46	accounting	accounting	NOUN
inlawrev-2554	384	47	,	,	PUNCT
inlawrev-2554	384	48	and	and	CCONJ
inlawrev-2554	384	49	management	management	NOUN
inlawrev-2554	384	50	for	for	ADP
inlawrev-2554	384	51	the	the	DET
inlawrev-2554	384	52	branches	branch	NOUN
inlawrev-2554	384	53	.	.	PUNCT
inlawrev-2554	385	1	the	the	DET
inlawrev-2554	385	2	central	central	ADJ
inlawrev-2554	385	3	office	office	NOUN
inlawrev-2554	385	4	allocated	allocate	VERB
inlawrev-2554	385	5	the	the	DET
inlawrev-2554	385	6	costs	cost	NOUN
inlawrev-2554	385	7	of	of	ADP
inlawrev-2554	385	8	its	its	PRON
inlawrev-2554	385	9	operations	operation	NOUN
inlawrev-2554	385	10	among	among	ADP
inlawrev-2554	385	11	the	the	DET
inlawrev-2554	385	12	branch	branch	NOUN
inlawrev-2554	385	13	offices	office	NOUN
inlawrev-2554	385	14	and	and	CCONJ
inlawrev-2554	385	15	,	,	PUNCT
inlawrev-2554	385	16	by	by	ADP
inlawrev-2554	385	17	means	mean	NOUN
inlawrev-2554	385	18	of	of	ADP
inlawrev-2554	385	19	separate	separate	ADJ
inlawrev-2554	385	20	accounting	accounting	NOUN
inlawrev-2554	385	21	,	,	PUNCT
inlawrev-2554	385	22	accurately	accurately	ADV
inlawrev-2554	385	23	determined	determine	VERB
inlawrev-2554	385	24	a	a	DET
inlawrev-2554	385	25	loss	loss	NOUN
inlawrev-2554	385	26	for	for	ADP
inlawrev-2554	385	27	the	the	DET
inlawrev-2554	385	28	taxing	tax	VERB
inlawrev-2554	385	29	state	state	NOUN
inlawrev-2554	385	30	.	.	PUNCT
inlawrev-2554	386	1	"	"	PUNCT
inlawrev-2554	386	2	"	"	PUNCT
inlawrev-2554	386	3	the	the	DET
inlawrev-2554	386	4	state	state	NOUN
inlawrev-2554	386	5	applied	apply	VERB
inlawrev-2554	386	6	the	the	DET
inlawrev-2554	386	7	three	three	NUM
inlawrev-2554	386	8	-	-	PUNCT
inlawrev-2554	386	9	factor	factor	NOUN
inlawrev-2554	386	10	formula	formula	NOUN
inlawrev-2554	386	11	which	which	PRON
inlawrev-2554	386	12	resulted	result	VERB
inlawrev-2554	386	13	in	in	ADP
inlawrev-2554	386	14	a	a	DET
inlawrev-2554	386	15	tax	tax	NOUN
inlawrev-2554	386	16	liability	liability	NOUN
inlawrev-2554	386	17	.	.	PUNCT
inlawrev-2554	387	1	"^	"^	VERB
inlawrev-2554	387	2	the	the	DET
inlawrev-2554	387	3	corporation	corporation	NOUN
inlawrev-2554	387	4	,	,	PUNCT
inlawrev-2554	387	5	however	however	ADV
inlawrev-2554	387	6	,	,	PUNCT
inlawrev-2554	387	7	maintained	maintain	VERB
inlawrev-2554	387	8	that	that	SCONJ
inlawrev-2554	387	9	the	the	DET
inlawrev-2554	387	10	application	application	NOUN
inlawrev-2554	387	11	of	of	ADP
inlawrev-2554	387	12	the	the	DET
inlawrev-2554	387	13	formula	formula	NOUN
inlawrev-2554	387	14	in	in	ADP
inlawrev-2554	387	15	this	this	DET
inlawrev-2554	387	16	case	case	NOUN
inlawrev-2554	387	17	resulted	result	VERB
inlawrev-2554	387	18	in	in	ADP
inlawrev-2554	387	19	the	the	DET
inlawrev-2554	387	20	taxation	taxation	NOUN
inlawrev-2554	387	21	of	of	ADP
inlawrev-2554	387	22	extraterritorial	extraterritorial	ADJ
inlawrev-2554	387	23	values	value	NOUN
inlawrev-2554	387	24	in	in	ADP
inlawrev-2554	387	25	violation	violation	NOUN
inlawrev-2554	387	26	of	of	ADP
inlawrev-2554	387	27	the	the	DET
inlawrev-2554	387	28	due	due	ADJ
inlawrev-2554	387	29	process	process	NOUN
inlawrev-2554	387	30	clause	clause	NOUN
inlawrev-2554	387	31	.	.	PUNCT
inlawrev-2554	388	1	"^	"^	PART
inlawrev-2554	388	2	^"2283	^"2283	PUNCT
inlawrev-2554	389	1	u.s	u.s	PROPN
inlawrev-2554	389	2	.	.	PROPN
inlawrev-2554	390	1	at	at	ADP
inlawrev-2554	390	2	126	126	NUM
inlawrev-2554	390	3	-	-	SYM
inlawrev-2554	390	4	27	27	NUM
inlawrev-2554	390	5	.	.	PUNCT
inlawrev-2554	391	1	'	'	PUNCT
inlawrev-2554	391	2	"	"	PUNCT
inlawrev-2554	391	3	'	'	PUNCT
inlawrev-2554	391	4	i	i	PRON
inlawrev-2554	391	5	d.	d.	PROPN
inlawrev-2554	391	6	at	at	ADP
inlawrev-2554	391	7	127	127	NUM
inlawrev-2554	391	8	.	.	PUNCT
inlawrev-2554	392	1	"	"	PUNCT
inlawrev-2554	392	2	yd	yd	NOUN
inlawrev-2554	392	3	.	.	PUNCT
inlawrev-2554	393	1	at	at	ADP
inlawrev-2554	393	2	128	128	NUM
inlawrev-2554	393	3	-	-	SYM
inlawrev-2554	393	4	34	34	NUM
inlawrev-2554	393	5	.	.	PUNCT
inlawrev-2554	393	6	''	''	PUNCT
inlawrev-2554	393	7	'	'	PUNCT
inlawrev-2554	393	8	i	i	PRON
inlawrev-2554	393	9	d.	d.	PROPN
inlawrev-2554	393	10	at	at	ADP
inlawrev-2554	393	11	133	133	NUM
inlawrev-2554	393	12	.	.	PUNCT
inlawrev-2554	394	1	"	"	PUNCT
inlawrev-2554	394	2	*	*	PUNCT
inlawrev-2554	394	3	the	the	DET
inlawrev-2554	394	4	statute	statute	NOUN
inlawrev-2554	394	5	was	be	AUX
inlawrev-2554	394	6	applied	apply	VERB
inlawrev-2554	394	7	unreasonably	unreasonably	ADV
inlawrev-2554	394	8	and	and	CCONJ
inlawrev-2554	394	9	arbitrarily	arbitrarily	ADV
inlawrev-2554	394	10	by	by	ADP
inlawrev-2554	394	11	attributing	attribute	VERB
inlawrev-2554	394	12	to	to	ADP
inlawrev-2554	394	13	the	the	DET
inlawrev-2554	394	14	taxing	tax	VERB
inlawrev-2554	394	15	state	state	NOUN
inlawrev-2554	394	16	a	a	DET
inlawrev-2554	394	17	percentage	percentage	NOUN
inlawrev-2554	394	18	of	of	ADP
inlawrev-2554	394	19	income	income	NOUN
inlawrev-2554	394	20	"	"	PUNCT
inlawrev-2554	394	21	out	out	ADP
inlawrev-2554	394	22	of	of	ADP
inlawrev-2554	394	23	all	all	DET
inlawrev-2554	394	24	appropriate	appropriate	ADJ
inlawrev-2554	394	25	proportion	proportion	NOUN
inlawrev-2554	394	26	to	to	ADP
inlawrev-2554	394	27	the	the	DET
inlawrev-2554	394	28	business	business	NOUN
inlawrev-2554	394	29	transacted	transact	VERB
inlawrev-2554	394	30	by	by	ADP
inlawrev-2554	394	31	the	the	DET
inlawrev-2554	394	32	[	[	X
inlawrev-2554	394	33	corporation	corporation	NOUN
inlawrev-2554	394	34	]	]	PUNCT
inlawrev-2554	394	35	in	in	ADP
inlawrev-2554	394	36	that	that	DET
inlawrev-2554	394	37	state	state	NOUN
inlawrev-2554	394	38	.	.	PUNCT
inlawrev-2554	394	39	"	"	PUNCT
inlawrev-2554	395	1	i	i	PRON
inlawrev-2554	395	2	d.	d.	PROPN
inlawrev-2554	395	3	at	at	ADP
inlawrev-2554	395	4	135	135	NUM
inlawrev-2554	395	5	-	-	SYM
inlawrev-2554	395	6	36	36	NUM
inlawrev-2554	395	7	.	.	PUNCT
inlawrev-2554	396	1	the	the	DET
inlawrev-2554	396	2	court	court	NOUN
inlawrev-2554	396	3	distinguished	distinguish	VERB
inlawrev-2554	396	4	underwood	underwood	PROPN
inlawrev-2554	396	5	and	and	CCONJ
inlawrev-2554	396	6	bass	bass	NOUN
inlawrev-2554	396	7	on	on	ADP
inlawrev-2554	396	8	the	the	DET
inlawrev-2554	396	9	ground	ground	NOUN
inlawrev-2554	396	10	that	that	SCONJ
inlawrev-2554	396	11	the	the	DET
inlawrev-2554	396	12	corporations	corporation	NOUN
inlawrev-2554	396	13	in	in	ADP
inlawrev-2554	396	14	those	those	DET
inlawrev-2554	396	15	cases	case	NOUN
inlawrev-2554	396	16	failed	fail	VERB
inlawrev-2554	396	17	to	to	PART
inlawrev-2554	396	18	establish	establish	VERB
inlawrev-2554	396	19	that	that	SCONJ
inlawrev-2554	396	20	the	the	DET
inlawrev-2554	396	21	amount	amount	NOUN
inlawrev-2554	396	22	of	of	ADP
inlawrev-2554	396	23	net	net	ADJ
inlawrev-2554	396	24	income	income	NOUN
inlawrev-2554	396	25	with	with	ADP
inlawrev-2554	396	26	which	which	PRON
inlawrev-2554	396	27	the	the	DET
inlawrev-2554	396	28	corporations	corporation	NOUN
inlawrev-2554	396	29	were	be	AUX
inlawrev-2554	396	30	charged	charge	VERB
inlawrev-2554	396	31	in	in	ADP
inlawrev-2554	396	32	the	the	DET
inlawrev-2554	396	33	taxing	tax	VERB
inlawrev-2554	396	34	states	state	NOUN
inlawrev-2554	396	35	under	under	ADP
inlawrev-2554	396	36	the	the	DET
inlawrev-2554	396	37	apportionment	apportionment	ADJ
inlawrev-2554	396	38	method	method	NOUN
inlawrev-2554	396	39	was	be	AUX
inlawrev-2554	396	40	not	not	PART
inlawrev-2554	396	41	reasonably	reasonably	ADV
inlawrev-2554	396	42	attributable	attributable	ADJ
inlawrev-2554	396	43	to	to	ADP
inlawrev-2554	396	44	the	the	DET
inlawrev-2554	396	45	processes	process	NOUN
inlawrev-2554	396	46	conducted	conduct	VERB
inlawrev-2554	396	47	within	within	ADP
inlawrev-2554	396	48	the	the	DET
inlawrev-2554	396	49	borders	border	NOUN
inlawrev-2554	396	50	of	of	ADP
inlawrev-2554	396	51	those	those	DET
inlawrev-2554	396	52	states	state	NOUN
inlawrev-2554	396	53	.	.	PUNCT
inlawrev-2554	397	1	i	i	PRON
inlawrev-2554	397	2	d.	d.	PROPN
inlawrev-2554	397	3	at	at	ADP
inlawrev-2554	397	4	133	133	NUM
inlawrev-2554	397	5	.	.	PUNCT
inlawrev-2554	397	6	'	'	PUNCT
inlawrev-2554	398	1	°	°	X
inlawrev-2554	398	2	''	''	PUNCT
inlawrev-2554	398	3	see	see	VERB
inlawrev-2554	398	4	supra	supra	PROPN
inlawrev-2554	398	5	notes	note	VERB
inlawrev-2554	398	6	48	48	NUM
inlawrev-2554	398	7	-	-	SYM
inlawrev-2554	398	8	50	50	NUM
inlawrev-2554	398	9	and	and	CCONJ
inlawrev-2554	398	10	accompanying	accompany	VERB
inlawrev-2554	398	11	text	text	NOUN
inlawrev-2554	398	12	.	.	PUNCT
inlawrev-2554	399	1	"	"	PUNCT
inlawrev-2554	399	2	«	«	PUNCT
inlawrev-2554	399	3	315	315	NUM
inlawrev-2554	399	4	u.s	u.s	PROPN
inlawrev-2554	399	5	.	.	PROPN
inlawrev-2554	399	6	501	501	NUM
inlawrev-2554	399	7	(	(	PUNCT
inlawrev-2554	399	8	1942	1942	NUM
inlawrev-2554	399	9	)	)	PUNCT
inlawrev-2554	399	10	.	.	PUNCT
inlawrev-2554	399	11	''	''	PUNCT
inlawrev-2554	400	1	'	'	PUNCT
inlawrev-2554	400	2	i	i	PRON
inlawrev-2554	400	3	d.	d.	PROPN
inlawrev-2554	400	4	at	at	ADP
inlawrev-2554	400	5	504	504	NUM
inlawrev-2554	400	6	.	.	PUNCT
inlawrev-2554	401	1	"	"	PUNCT
inlawrev-2554	401	2	"	"	PUNCT
inlawrev-2554	401	3	/d	/d	PUNCT
inlawrev-2554	401	4	.	.	PUNCT
inlawrev-2554	402	1	at	at	ADP
inlawrev-2554	402	2	504	504	NUM
inlawrev-2554	402	3	-	-	SYM
inlawrev-2554	402	4	05	05	NUM
inlawrev-2554	402	5	.	.	PUNCT
inlawrev-2554	403	1	"	"	PUNCT
inlawrev-2554	403	2	yd	yd	NOUN
inlawrev-2554	403	3	"	"	PUNCT
inlawrev-2554	403	4	yd	yd	NOUN
inlawrev-2554	403	5	at	at	ADP
inlawrev-2554	403	6	506	506	NUM
inlawrev-2554	403	7	-	-	SYM
inlawrev-2554	403	8	07	07	NUM
inlawrev-2554	403	9	.	.	PUNCT
inlawrev-2554	404	1	798	798	NUM
inlawrev-2554	404	2	indiana	indiana	PROPN
inlawrev-2554	404	3	law	law	NOUN
inlawrev-2554	404	4	review	review	NOUN
inlawrev-2554	404	5	[	[	X
inlawrev-2554	404	6	vol	vol	NOUN
inlawrev-2554	404	7	.	.	PUNCT
inlawrev-2554	404	8	16:783	16:783	NUM
inlawrev-2554	405	1	the	the	DET
inlawrev-2554	405	2	court	court	NOUN
inlawrev-2554	405	3	determined	determine	VERB
inlawrev-2554	405	4	that	that	SCONJ
inlawrev-2554	405	5	the	the	DET
inlawrev-2554	405	6	state	state	NOUN
inlawrev-2554	405	7	properly	properly	ADV
inlawrev-2554	405	8	characterized	characterize	VERB
inlawrev-2554	405	9	the	the	DET
inlawrev-2554	405	10	.corporation	.corporation	NOUN
inlawrev-2554	405	11	as	as	ADP
inlawrev-2554	405	12	a	a	DET
inlawrev-2554	405	13	unitary	unitary	ADJ
inlawrev-2554	405	14	business	business	NOUN
inlawrev-2554	405	15	,	,	PUNCT
inlawrev-2554	405	16	focusing	focus	VERB
inlawrev-2554	405	17	on	on	ADP
inlawrev-2554	405	18	the	the	DET
inlawrev-2554	405	19	centralized	centralized	ADJ
inlawrev-2554	405	20	management	management	NOUN
inlawrev-2554	405	21	and	and	CCONJ
inlawrev-2554	405	22	functional	functional	ADJ
inlawrev-2554	405	23	integration	integration	NOUN
inlawrev-2554	405	24	of	of	ADP
inlawrev-2554	405	25	the	the	DET
inlawrev-2554	405	26	interstate	interstate	ADJ
inlawrev-2554	405	27	operations/^^	operations/^^	PROPN
inlawrev-2554	405	28	in	in	ADP
inlawrev-2554	405	29	so	so	ADV
inlawrev-2554	405	30	doing	do	VERB
inlawrev-2554	405	31	,	,	PUNCT
inlawrev-2554	405	32	the	the	DET
inlawrev-2554	405	33	court	court	NOUN
inlawrev-2554	405	34	relied	rely	VERB
inlawrev-2554	405	35	on	on	ADP
inlawrev-2554	405	36	a	a	DET
inlawrev-2554	405	37	test	test	NOUN
inlawrev-2554	405	38	developed	develop	VERB
inlawrev-2554	405	39	by	by	ADP
inlawrev-2554	405	40	the	the	DET
inlawrev-2554	405	41	state	state	NOUN
inlawrev-2554	405	42	court	court	NOUN
inlawrev-2554	405	43	,	,	PUNCT
inlawrev-2554	405	44	"	"	PUNCT
inlawrev-2554	405	45	''	''	PUNCT
inlawrev-2554	405	46	the	the	DET
inlawrev-2554	405	47	so	so	ADV
inlawrev-2554	405	48	-	-	PUNCT
inlawrev-2554	405	49	called	call	VERB
inlawrev-2554	405	50	three	three	NUM
inlawrev-2554	405	51	-	-	PUNCT
inlawrev-2554	405	52	unities	unity	NOUN
inlawrev-2554	405	53	test	test	NOUN
inlawrev-2554	405	54	,	,	PUNCT
inlawrev-2554	405	55	which	which	PRON
inlawrev-2554	405	56	consists	consist	VERB
inlawrev-2554	405	57	of	of	ADP
inlawrev-2554	405	58	(	(	PUNCT
inlawrev-2554	405	59	1	1	X
inlawrev-2554	405	60	)	)	PUNCT
inlawrev-2554	405	61	unity	unity	NOUN
inlawrev-2554	405	62	of	of	ADP
inlawrev-2554	405	63	ownership	ownership	NOUN
inlawrev-2554	405	64	,	,	PUNCT
inlawrev-2554	405	65	(	(	PUNCT
inlawrev-2554	405	66	2	2	X
inlawrev-2554	405	67	)	)	PUNCT
inlawrev-2554	405	68	unity	unity	NOUN
inlawrev-2554	405	69	of	of	ADP
inlawrev-2554	405	70	use	use	NOUN
inlawrev-2554	405	71	,	,	PUNCT
inlawrev-2554	405	72	and	and	CCONJ
inlawrev-2554	405	73	(	(	PUNCT
inlawrev-2554	405	74	3	3	X
inlawrev-2554	405	75	)	)	PUNCT
inlawrev-2554	405	76	unity	unity	NOUN
inlawrev-2554	405	77	of	of	ADP
inlawrev-2554	405	78	operation	operation	NOUN
inlawrev-2554	405	79	and	and	CCONJ
inlawrev-2554	405	80	management	management	NOUN
inlawrev-2554	405	81	.	.	PUNCT
inlawrev-2554	406	1	"^	"^	PUNCT
inlawrev-2554	406	2	the	the	DET
inlawrev-2554	406	3	court	court	NOUN
inlawrev-2554	406	4	held	hold	VERB
inlawrev-2554	406	5	that	that	SCONJ
inlawrev-2554	406	6	the	the	DET
inlawrev-2554	406	7	reasonableness	reasonableness	NOUN
inlawrev-2554	406	8	of	of	ADP
inlawrev-2554	406	9	a	a	DET
inlawrev-2554	406	10	particular	particular	ADJ
inlawrev-2554	406	11	apportionment	apportionment	NOUN
inlawrev-2554	406	12	formula	formula	NOUN
inlawrev-2554	406	13	may	may	AUX
inlawrev-2554	406	14	not	not	PART
inlawrev-2554	406	15	be	be	AUX
inlawrev-2554	406	16	contested	contest	VERB
inlawrev-2554	406	17	by	by	ADP
inlawrev-2554	406	18	the	the	DET
inlawrev-2554	406	19	corporation	corporation	NOUN
inlawrev-2554	406	20	by	by	ADP
inlawrev-2554	406	21	means	mean	NOUN
inlawrev-2554	406	22	of	of	ADP
inlawrev-2554	406	23	a	a	DET
inlawrev-2554	406	24	separate	separate	ADJ
inlawrev-2554	406	25	accounting	accounting	NOUN
inlawrev-2554	406	26	once	once	SCONJ
inlawrev-2554	406	27	the	the	DET
inlawrev-2554	406	28	corporate	corporate	ADJ
inlawrev-2554	406	29	enterprise	enterprise	NOUN
inlawrev-2554	406	30	has	have	AUX
inlawrev-2554	406	31	been	be	AUX
inlawrev-2554	406	32	properly	properly	ADV
inlawrev-2554	406	33	characterized	characterize	VERB
inlawrev-2554	406	34	as	as	ADP
inlawrev-2554	406	35	a	a	DET
inlawrev-2554	406	36	unitary	unitary	ADJ
inlawrev-2554	406	37	business	business	NOUN
inlawrev-2554	406	38	.	.	PUNCT
inlawrev-2554	407	1	"^	"^	PUNCT
inlawrev-2554	408	1	v.	v.	ADP
inlawrev-2554	408	2	state	state	NOUN
inlawrev-2554	408	3	taxation	taxation	NOUN
inlawrev-2554	408	4	of	of	ADP
inlawrev-2554	408	5	multinational	multinational	ADJ
inlawrev-2554	408	6	corporate	corporate	ADJ
inlawrev-2554	408	7	foreign	foreign	ADJ
inlawrev-2554	408	8	-	-	PUNCT
inlawrev-2554	408	9	source	source	NOUN
inlawrev-2554	408	10	dividends	dividend	NOUN
inlawrev-2554	408	11	:	:	PUNCT
inlawrev-2554	408	12	mobil	mobil	VERB
inlawrev-2554	408	13	the	the	DET
inlawrev-2554	408	14	key	key	ADJ
inlawrev-2554	408	15	precedent	precedent	NOUN
inlawrev-2554	408	16	regarding	regard	VERB
inlawrev-2554	408	17	state	state	NOUN
inlawrev-2554	408	18	taxation	taxation	NOUN
inlawrev-2554	408	19	of	of	ADP
inlawrev-2554	408	20	foreign	foreign	ADJ
inlawrev-2554	408	21	-	-	PUNCT
inlawrev-2554	408	22	source	source	NOUN
inlawrev-2554	408	23	income	income	NOUN
inlawrev-2554	408	24	is	be	AUX
inlawrev-2554	408	25	the	the	DET
inlawrev-2554	408	26	united	united	PROPN
inlawrev-2554	408	27	states	states	PROPN
inlawrev-2554	408	28	supreme	supreme	PROPN
inlawrev-2554	408	29	court	court	PROPN
inlawrev-2554	408	30	decision	decision	NOUN
inlawrev-2554	408	31	in	in	ADP
inlawrev-2554	408	32	mobil	mobil	PROPN
inlawrev-2554	408	33	oil	oil	PROPN
inlawrev-2554	408	34	corp	corp	PROPN
inlawrev-2554	408	35	.	.	PROPN
inlawrev-2554	409	1	v.	v.	PROPN
inlawrev-2554	409	2	commissioner	commissioner	NOUN
inlawrev-2554	409	3	of	of	ADP
inlawrev-2554	409	4	taxes}^'^	taxes}^'^	PROPN
inlawrev-2554	409	5	in	in	ADP
inlawrev-2554	409	6	this	this	DET
inlawrev-2554	409	7	1980	1980	NUM
inlawrev-2554	409	8	decision	decision	NOUN
inlawrev-2554	409	9	,	,	PUNCT
inlawrev-2554	409	10	the	the	DET
inlawrev-2554	409	11	supreme	supreme	PROPN
inlawrev-2554	409	12	court	court	PROPN
inlawrev-2554	409	13	addressed	address	VERB
inlawrev-2554	409	14	the	the	DET
inlawrev-2554	409	15	constitutional	constitutional	ADJ
inlawrev-2554	409	16	limitations	limitation	NOUN
inlawrev-2554	409	17	on	on	ADP
inlawrev-2554	409	18	a	a	DET
inlawrev-2554	409	19	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	409	20	state	state	NOUN
inlawrev-2554	409	21	's	's	PART
inlawrev-2554	409	22	taxation	taxation	NOUN
inlawrev-2554	409	23	of	of	ADP
inlawrev-2554	409	24	a	a	DET
inlawrev-2554	409	25	domestic	domestic	ADJ
inlawrev-2554	409	26	corporation	corporation	NOUN
inlawrev-2554	409	27	's	's	PART
inlawrev-2554	409	28	dividend	dividend	NOUN
inlawrev-2554	409	29	income	income	NOUN
inlawrev-2554	409	30	received	receive	VERB
inlawrev-2554	409	31	from	from	ADP
inlawrev-2554	409	32	foreign	foreign	ADJ
inlawrev-2554	409	33	subsidiaries	subsidiary	NOUN
inlawrev-2554	409	34	and	and	CCONJ
inlawrev-2554	409	35	affiliates	affiliate	NOUN
inlawrev-2554	409	36	.	.	PUNCT
inlawrev-2554	410	1	"	"	PUNCT
inlawrev-2554	410	2	*	*	PUNCT
inlawrev-2554	410	3	the	the	DET
inlawrev-2554	410	4	court	court	NOUN
inlawrev-2554	410	5	rejected	reject	VERB
inlawrev-2554	410	6	both	both	PRON
inlawrev-2554	410	7	due	due	ADJ
inlawrev-2554	410	8	process	process	NOUN
inlawrev-2554	410	9	and	and	CCONJ
inlawrev-2554	410	10	commerce	commerce	NOUN
inlawrev-2554	410	11	clause	clause	NOUN
inlawrev-2554	410	12	objections	objection	NOUN
inlawrev-2554	410	13	and	and	CCONJ
inlawrev-2554	410	14	held	hold	VERB
inlawrev-2554	410	15	that	that	SCONJ
inlawrev-2554	410	16	it	it	PRON
inlawrev-2554	410	17	is	be	AUX
inlawrev-2554	410	18	permissible	permissible	ADJ
inlawrev-2554	410	19	for	for	SCONJ
inlawrev-2554	410	20	a	a	DET
inlawrev-2554	410	21	state	state	NOUN
inlawrev-2554	410	22	to	to	PART
inlawrev-2554	410	23	include	include	VERB
inlawrev-2554	410	24	foreign	foreign	ADJ
inlawrev-2554	410	25	-	-	PUNCT
inlawrev-2554	410	26	source	source	NOUN
inlawrev-2554	410	27	dividends	dividend	NOUN
inlawrev-2554	410	28	in	in	ADP
inlawrev-2554	410	29	a	a	DET
inlawrev-2554	410	30	multinational	multinational	ADJ
inlawrev-2554	410	31	corporation	corporation	NOUN
inlawrev-2554	410	32	's	's	PART
inlawrev-2554	410	33	apportionable	apportionable	ADJ
inlawrev-2554	410	34	tax	tax	NOUN
inlawrev-2554	410	35	base	base	NOUN
inlawrev-2554	410	36	so	so	ADV
inlawrev-2554	410	37	long	long	ADV
inlawrev-2554	410	38	as	as	SCONJ
inlawrev-2554	410	39	there	there	PRON
inlawrev-2554	410	40	is	be	VERB
inlawrev-2554	410	41	a	a	DET
inlawrev-2554	410	42	unitary	unitary	ADJ
inlawrev-2554	410	43	relationship	relationship	NOUN
inlawrev-2554	410	44	between	between	ADP
inlawrev-2554	410	45	the	the	DET
inlawrev-2554	410	46	payor	payor	ADJ
inlawrev-2554	410	47	foreign	foreign	ADJ
inlawrev-2554	410	48	corporation	corporation	NOUN
inlawrev-2554	410	49	and	and	CCONJ
inlawrev-2554	410	50	the	the	DET
inlawrev-2554	410	51	recipient	recipient	NOUN
inlawrev-2554	410	52	domestic	domestic	ADJ
inlawrev-2554	410	53	corporation	corporation	NOUN
inlawrev-2554	410	54	.	.	PUNCT
inlawrev-2554	411	1	"^	"^	VERB
inlawrev-2554	411	2	the	the	DET
inlawrev-2554	411	3	reasoning	reasoning	NOUN
inlawrev-2554	411	4	of	of	ADP
inlawrev-2554	411	5	the	the	DET
inlawrev-2554	411	6	court	court	NOUN
inlawrev-2554	411	7	in	in	ADP
inlawrev-2554	411	8	arriving	arrive	VERB
inlawrev-2554	411	9	at	at	ADP
inlawrev-2554	411	10	its	its	PRON
inlawrev-2554	411	11	holding	holding	NOUN
inlawrev-2554	411	12	has	have	AUX
inlawrev-2554	411	13	generated	generate	VERB
inlawrev-2554	411	14	considerable	considerable	ADJ
inlawrev-2554	411	15	commentary.^^	commentary.^^	NOUN
inlawrev-2554	411	16	"	"	PUNCT
inlawrev-2554	411	17	''	''	PUNCT
inlawrev-2554	411	18	ud	ud	INTJ
inlawrev-2554	411	19	.	.	PUNCT
inlawrev-2554	412	1	at	at	ADP
inlawrev-2554	412	2	508	508	NUM
inlawrev-2554	412	3	.	.	PUNCT
inlawrev-2554	413	1	"	"	PUNCT
inlawrev-2554	413	2	"	"	PUNCT
inlawrev-2554	413	3	butler	butler	PROPN
inlawrev-2554	413	4	bros	bros	PROPN
inlawrev-2554	413	5	.	.	PROPN
inlawrev-2554	413	6	v.	v.	ADP
inlawrev-2554	413	7	mccolgan	mccolgan	NOUN
inlawrev-2554	413	8	,	,	PUNCT
inlawrev-2554	413	9	17	17	NUM
inlawrev-2554	413	10	cal.2d	cal.2d	NOUN
inlawrev-2554	413	11	664	664	NUM
inlawrev-2554	413	12	,	,	PUNCT
inlawrev-2554	413	13	111	111	NUM
inlawrev-2554	413	14	p.2d	p.2d	SYM
inlawrev-2554	413	15	334	334	NUM
inlawrev-2554	413	16	(	(	PUNCT
inlawrev-2554	413	17	1941	1941	NUM
inlawrev-2554	413	18	)	)	PUNCT
inlawrev-2554	413	19	,	,	PUNCT
inlawrev-2554	413	20	affd	affd	PROPN
inlawrev-2554	413	21	,	,	PUNCT
inlawrev-2554	413	22	315	315	NUM
inlawrev-2554	413	23	u.s	u.s	PROPN
inlawrev-2554	413	24	.	.	PROPN
inlawrev-2554	413	25	501	501	NUM
inlawrev-2554	413	26	(	(	PUNCT
inlawrev-2554	413	27	1942	1942	NUM
inlawrev-2554	413	28	)	)	PUNCT
inlawrev-2554	413	29	.	.	PUNCT
inlawrev-2554	414	1	"	"	PUNCT
inlawrev-2554	414	2	^315	^315	PRON
inlawrev-2554	414	3	u.s	u.s	PROPN
inlawrev-2554	414	4	.	.	PROPN
inlawrev-2554	414	5	at	at	ADP
inlawrev-2554	414	6	508	508	NUM
inlawrev-2554	414	7	-	-	SYM
inlawrev-2554	414	8	09	09	NUM
inlawrev-2554	414	9	.	.	PUNCT
inlawrev-2554	415	1	see	see	PROPN
inlawrev-2554	415	2	boren	boren	PROPN
inlawrev-2554	415	3	,	,	PUNCT
inlawrev-2554	415	4	separate	separate	ADJ
inlawrev-2554	415	5	accounting	accounting	NOUN
inlawrev-2554	415	6	in	in	ADP
inlawrev-2554	415	7	california	california	PROPN
inlawrev-2554	415	8	and	and	CCONJ
inlawrev-2554	415	9	uniformity	uniformity	NOUN
inlawrev-2554	415	10	in	in	ADP
inlawrev-2554	415	11	apportioning	apportion	VERB
inlawrev-2554	415	12	corporate	corporate	ADJ
inlawrev-2554	415	13	income	income	NOUN
inlawrev-2554	415	14	,	,	PUNCT
inlawrev-2554	415	15	18	18	NUM
inlawrev-2554	415	16	u.c.l.a	u.c.l.a	PROPN
inlawrev-2554	415	17	.	.	PUNCT
inlawrev-2554	416	1	l.	l.	PROPN
inlawrev-2554	416	2	rev	rev	PROPN
inlawrev-2554	416	3	.	.	PROPN
inlawrev-2554	416	4	478	478	NUM
inlawrev-2554	416	5	,	,	PUNCT
inlawrev-2554	416	6	490	490	NUM
inlawrev-2554	416	7	-	-	SYM
inlawrev-2554	416	8	94	94	NUM
inlawrev-2554	416	9	(	(	PUNCT
inlawrev-2554	416	10	1971	1971	NUM
inlawrev-2554	416	11	)	)	PUNCT
inlawrev-2554	416	12	(	(	PUNCT
inlawrev-2554	416	13	discussing	discuss	VERB
inlawrev-2554	416	14	the	the	DET
inlawrev-2554	416	15	development	development	NOUN
inlawrev-2554	416	16	of	of	ADP
inlawrev-2554	416	17	the	the	DET
inlawrev-2554	416	18	three	three	NUM
inlawrev-2554	416	19	-	-	PUNCT
inlawrev-2554	416	20	unities	unity	NOUN
inlawrev-2554	416	21	test	test	VERB
inlawrev-2554	416	22	together	together	ADV
inlawrev-2554	416	23	with	with	ADP
inlawrev-2554	416	24	modifications	modification	NOUN
inlawrev-2554	416	25	made	make	VERB
inlawrev-2554	416	26	by	by	ADP
inlawrev-2554	416	27	the	the	DET
inlawrev-2554	416	28	california	california	PROPN
inlawrev-2554	416	29	courts	courts	PROPN
inlawrev-2554	416	30	)	)	PUNCT
inlawrev-2554	416	31	.	.	PUNCT
inlawrev-2554	417	1	commentators	commentator	NOUN
inlawrev-2554	417	2	have	have	AUX
inlawrev-2554	417	3	been	be	AUX
inlawrev-2554	417	4	critical	critical	ADJ
inlawrev-2554	417	5	of	of	ADP
inlawrev-2554	417	6	the	the	DET
inlawrev-2554	417	7	many	many	ADJ
inlawrev-2554	417	8	ambiguities	ambiguity	NOUN
inlawrev-2554	417	9	of	of	ADP
inlawrev-2554	417	10	the	the	DET
inlawrev-2554	417	11	three	three	NUM
inlawrev-2554	417	12	-	-	PUNCT
inlawrev-2554	417	13	unities	unity	NOUN
inlawrev-2554	417	14	test	test	NOUN
inlawrev-2554	417	15	and	and	CCONJ
inlawrev-2554	417	16	its	its	PRON
inlawrev-2554	417	17	modifications	modification	NOUN
inlawrev-2554	417	18	.	.	PUNCT
inlawrev-2554	418	1	see	see	VERB
inlawrev-2554	418	2	dexter	dexter	PROPN
inlawrev-2554	418	3	,	,	PUNCT
inlawrev-2554	418	4	supra	supra	PROPN
inlawrev-2554	418	5	note	note	PROPN
inlawrev-2554	418	6	45	45	NUM
inlawrev-2554	418	7	,	,	PUNCT
inlawrev-2554	418	8	at	at	ADP
inlawrev-2554	418	9	192	192	NUM
inlawrev-2554	418	10	-	-	SYM
inlawrev-2554	418	11	98	98	NUM
inlawrev-2554	418	12	.	.	PUNCT
inlawrev-2554	419	1	for	for	ADP
inlawrev-2554	419	2	example	example	NOUN
inlawrev-2554	419	3	,	,	PUNCT
inlawrev-2554	419	4	the	the	DET
inlawrev-2554	419	5	test	test	NOUN
inlawrev-2554	419	6	gives	give	VERB
inlawrev-2554	419	7	no	no	DET
inlawrev-2554	419	8	significance	significance	NOUN
inlawrev-2554	419	9	to	to	ADP
inlawrev-2554	419	10	the	the	DET
inlawrev-2554	419	11	distinction	distinction	NOUN
inlawrev-2554	419	12	between	between	ADP
inlawrev-2554	419	13	in	in	ADP
inlawrev-2554	419	14	-	-	PUNCT
inlawrev-2554	419	15	state	state	NOUN
inlawrev-2554	419	16	business	business	NOUN
inlawrev-2554	419	17	and	and	CCONJ
inlawrev-2554	419	18	out	out	ADP
inlawrev-2554	419	19	-	-	PUNCT
inlawrev-2554	419	20	of	of	ADP
inlawrev-2554	419	21	-	-	PUNCT
inlawrev-2554	419	22	state	state	NOUN
inlawrev-2554	419	23	business	business	NOUN
inlawrev-2554	419	24	.	.	PUNCT
inlawrev-2554	420	1	"	"	PUNCT
inlawrev-2554	420	2	®	®	PROPN
inlawrev-2554	420	3	315	315	NUM
inlawrev-2554	420	4	u.s	u.s	PROPN
inlawrev-2554	420	5	.	.	PROPN
inlawrev-2554	420	6	at	at	ADP
inlawrev-2554	420	7	508	508	NUM
inlawrev-2554	420	8	-	-	SYM
inlawrev-2554	420	9	09	09	NUM
inlawrev-2554	420	10	.	.	PUNCT
inlawrev-2554	421	1	even	even	ADV
inlawrev-2554	421	2	though	though	SCONJ
inlawrev-2554	421	3	it	it	PRON
inlawrev-2554	421	4	was	be	AUX
inlawrev-2554	421	5	not	not	PART
inlawrev-2554	421	6	decided	decide	VERB
inlawrev-2554	421	7	on	on	ADP
inlawrev-2554	421	8	constitutional	constitutional	ADJ
inlawrev-2554	421	9	grounds	ground	NOUN
inlawrev-2554	421	10	,	,	PUNCT
inlawrev-2554	421	11	general	general	ADJ
inlawrev-2554	421	12	motors	motors	PROPN
inlawrev-2554	421	13	v.	v.	ADP
inlawrev-2554	421	14	district	district	PROPN
inlawrev-2554	421	15	of	of	ADP
inlawrev-2554	421	16	columbia	columbia	PROPN
inlawrev-2554	421	17	,	,	PUNCT
inlawrev-2554	421	18	380	380	NUM
inlawrev-2554	421	19	u.s	u.s	PROPN
inlawrev-2554	421	20	.	.	PROPN
inlawrev-2554	421	21	553	553	NUM
inlawrev-2554	421	22	(	(	PUNCT
inlawrev-2554	421	23	1965	1965	NUM
inlawrev-2554	421	24	)	)	PUNCT
inlawrev-2554	421	25	,	,	PUNCT
inlawrev-2554	421	26	stands	stand	VERB
inlawrev-2554	421	27	as	as	ADP
inlawrev-2554	421	28	the	the	DET
inlawrev-2554	421	29	supreme	supreme	PROPN
inlawrev-2554	421	30	court	court	PROPN
inlawrev-2554	421	31	's	's	PART
inlawrev-2554	421	32	endorsement	endorsement	NOUN
inlawrev-2554	421	33	of	of	ADP
inlawrev-2554	421	34	the	the	DET
inlawrev-2554	421	35	three	three	NUM
inlawrev-2554	421	36	-	-	PUNCT
inlawrev-2554	421	37	factor	factor	NOUN
inlawrev-2554	421	38	formula	formula	NOUN
inlawrev-2554	421	39	noting	note	VERB
inlawrev-2554	421	40	its	its	PRON
inlawrev-2554	421	41	prevalence	prevalence	NOUN
inlawrev-2554	421	42	among	among	ADP
inlawrev-2554	421	43	the	the	DET
inlawrev-2554	421	44	taxing	tax	VERB
inlawrev-2554	421	45	states	state	NOUN
inlawrev-2554	421	46	and	and	CCONJ
inlawrev-2554	421	47	its	its	PRON
inlawrev-2554	421	48	justification	justification	NOUN
inlawrev-2554	421	49	as	as	ADP
inlawrev-2554	421	50	a	a	DET
inlawrev-2554	421	51	rough	rough	ADJ
inlawrev-2554	421	52	practical	practical	ADJ
inlawrev-2554	421	53	approximation	approximation	NOUN
inlawrev-2554	421	54	of	of	ADP
inlawrev-2554	421	55	the	the	DET
inlawrev-2554	421	56	distribution	distribution	NOUN
inlawrev-2554	421	57	of	of	ADP
inlawrev-2554	421	58	a	a	DET
inlawrev-2554	421	59	corporation	corporation	NOUN
inlawrev-2554	421	60	's	's	PART
inlawrev-2554	421	61	sources	source	NOUN
inlawrev-2554	421	62	of	of	ADP
inlawrev-2554	421	63	income	income	NOUN
inlawrev-2554	421	64	and	and	CCONJ
inlawrev-2554	421	65	the	the	DET
inlawrev-2554	421	66	social	social	ADJ
inlawrev-2554	421	67	cost	cost	NOUN
inlawrev-2554	421	68	for	for	ADP
inlawrev-2554	421	69	which	which	PRON
inlawrev-2554	421	70	the	the	DET
inlawrev-2554	421	71	corporation	corporation	NOUN
inlawrev-2554	421	72	is	be	AUX
inlawrev-2554	421	73	responsible	responsible	ADJ
inlawrev-2554	421	74	.	.	PUNCT
inlawrev-2554	422	1	"	"	PUNCT
inlawrev-2554	422	2	^445	^445	PUNCT
inlawrev-2554	422	3	u.s	u.s	PROPN
inlawrev-2554	422	4	.	.	PROPN
inlawrev-2554	422	5	425	425	NUM
inlawrev-2554	422	6	(	(	PUNCT
inlawrev-2554	422	7	1980	1980	NUM
inlawrev-2554	422	8	)	)	PUNCT
inlawrev-2554	422	9	.	.	PUNCT
inlawrev-2554	423	1	"	"	PUNCT
inlawrev-2554	423	2	«	«	PUNCT
inlawrev-2554	423	3	m	m	VERB
inlawrev-2554	423	4	at	at	ADP
inlawrev-2554	423	5	427	427	NUM
inlawrev-2554	423	6	.	.	PUNCT
inlawrev-2554	424	1	"	"	PUNCT
inlawrev-2554	424	2	tor	tor	VERB
inlawrev-2554	424	3	an	an	DET
inlawrev-2554	424	4	excellent	excellent	ADJ
inlawrev-2554	424	5	analysis	analysis	NOUN
inlawrev-2554	424	6	of	of	ADP
inlawrev-2554	424	7	the	the	DET
inlawrev-2554	424	8	mobil	mobil	NOUN
inlawrev-2554	424	9	decision	decision	NOUN
inlawrev-2554	424	10	together	together	ADV
inlawrev-2554	424	11	with	with	ADP
inlawrev-2554	424	12	an	an	DET
inlawrev-2554	424	13	analysis	analysis	NOUN
inlawrev-2554	424	14	of	of	ADP
inlawrev-2554	424	15	proposed	propose	VERB
inlawrev-2554	424	16	federal	federal	ADJ
inlawrev-2554	424	17	legislation	legislation	NOUN
inlawrev-2554	424	18	for	for	ADP
inlawrev-2554	424	19	the	the	DET
inlawrev-2554	424	20	restriction	restriction	NOUN
inlawrev-2554	424	21	on	on	ADP
inlawrev-2554	424	22	state	state	NOUN
inlawrev-2554	424	23	taxation	taxation	NOUN
inlawrev-2554	424	24	of	of	ADP
inlawrev-2554	424	25	foreign	foreign	ADJ
inlawrev-2554	424	26	-	-	PUNCT
inlawrev-2554	424	27	source	source	NOUN
inlawrev-2554	424	28	income	income	NOUN
inlawrev-2554	424	29	,	,	PUNCT
inlawrev-2554	424	30	see	see	VERB
inlawrev-2554	424	31	hellerstein	hellerstein	NOUN
inlawrev-2554	424	32	,	,	PUNCT
inlawrev-2554	424	33	supra	supra	PROPN
inlawrev-2554	424	34	note	note	NOUN
inlawrev-2554	424	35	71	71	NUM
inlawrev-2554	424	36	.	.	PUNCT
inlawrev-2554	425	1	^^"many	^^"many	NUM
inlawrev-2554	425	2	articles	article	NOUN
inlawrev-2554	425	3	have	have	AUX
inlawrev-2554	425	4	been	be	AUX
inlawrev-2554	425	5	written	write	VERB
inlawrev-2554	425	6	which	which	PRON
inlawrev-2554	425	7	are	be	AUX
inlawrev-2554	425	8	mostly	mostly	ADV
inlawrev-2554	425	9	critical	critical	ADJ
inlawrev-2554	425	10	of	of	ADP
inlawrev-2554	425	11	the	the	DET
inlawrev-2554	425	12	mobil	mobil	NOUN
inlawrev-2554	425	13	decision	decision	NOUN
inlawrev-2554	425	14	.	.	PUNCT
inlawrev-2554	426	1	see	see	VERB
inlawrev-2554	426	2	,	,	PUNCT
inlawrev-2554	426	3	e.g.	e.g.	ADV
inlawrev-2554	426	4	,	,	PUNCT
inlawrev-2554	426	5	chisum	chisum	NOUN
inlawrev-2554	426	6	,	,	PUNCT
inlawrev-2554	426	7	state	state	NOUN
inlawrev-2554	426	8	taxation	taxation	NOUN
inlawrev-2554	426	9	of	of	ADP
inlawrev-2554	426	10	interstate	interstate	ADJ
inlawrev-2554	426	11	corporate	corporate	ADJ
inlawrev-2554	426	12	income	income	NOUN
inlawrev-2554	426	13	from	from	ADP
inlawrev-2554	426	14	intangible	intangible	ADJ
inlawrev-2554	426	15	prop1983	prop1983	PROPN
inlawrev-2554	426	16	]	]	PUNCT
inlawrev-2554	426	17	taxing	tax	VERB
inlawrev-2554	426	18	multinational	multinational	ADJ
inlawrev-2554	426	19	corporations	corporation	NOUN
inlawrev-2554	426	20	799	799	NUM
inlawrev-2554	426	21	mobil	mobil	NOUN
inlawrev-2554	426	22	,	,	PUNCT
inlawrev-2554	426	23	a	a	DET
inlawrev-2554	426	24	new	new	PROPN
inlawrev-2554	426	25	york	york	PROPN
inlawrev-2554	426	26	corporation	corporation	PROPN
inlawrev-2554	426	27	authorized	authorize	VERB
inlawrev-2554	426	28	to	to	PART
inlawrev-2554	426	29	do	do	VERB
inlawrev-2554	426	30	business	business	NOUN
inlawrev-2554	426	31	in	in	ADP
inlawrev-2554	426	32	vermont	vermont	PROPN
inlawrev-2554	426	33	,	,	PUNCT
inlawrev-2554	426	34	was	be	AUX
inlawrev-2554	426	35	engaged	engage	VERB
inlawrev-2554	426	36	in	in	ADP
inlawrev-2554	426	37	an	an	DET
inlawrev-2554	426	38	integrated	integrate	VERB
inlawrev-2554	426	39	,	,	PUNCT
inlawrev-2554	426	40	worldwide	worldwide	ADJ
inlawrev-2554	426	41	business	business	NOUN
inlawrev-2554	426	42	which	which	PRON
inlawrev-2554	426	43	involved	involve	VERB
inlawrev-2554	426	44	the	the	DET
inlawrev-2554	426	45	production	production	NOUN
inlawrev-2554	426	46	,	,	PUNCT
inlawrev-2554	426	47	refinement	refinement	NOUN
inlawrev-2554	426	48	,	,	PUNCT
inlawrev-2554	426	49	distribution	distribution	NOUN
inlawrev-2554	426	50	,	,	PUNCT
inlawrev-2554	426	51	and	and	CCONJ
inlawrev-2554	426	52	sale	sale	NOUN
inlawrev-2554	426	53	of	of	ADP
inlawrev-2554	426	54	petroleum	petroleum	NOUN
inlawrev-2554	426	55	products.^^^	products.^^^	PROPN
inlawrev-2554	426	56	mobil	mobil	PROPN
inlawrev-2554	426	57	's	's	PART
inlawrev-2554	426	58	foreign	foreign	ADJ
inlawrev-2554	426	59	business	business	NOUN
inlawrev-2554	426	60	was	be	AUX
inlawrev-2554	426	61	conducted	conduct	VERB
inlawrev-2554	426	62	through	through	ADP
inlawrev-2554	426	63	wholly	wholly	ADV
inlawrev-2554	426	64	and	and	CCONJ
inlawrev-2554	426	65	partly	partly	ADV
inlawrev-2554	426	66	owned	own	VERB
inlawrev-2554	426	67	subsidiaries	subsidiary	NOUN
inlawrev-2554	426	68	and	and	CCONJ
inlawrev-2554	426	69	affiliates	affiliate	NOUN
inlawrev-2554	426	70	,	,	PUNCT
inlawrev-2554	426	71	none	none	NOUN
inlawrev-2554	426	72	of	of	ADP
inlawrev-2554	426	73	which	which	PRON
inlawrev-2554	426	74	was	be	AUX
inlawrev-2554	426	75	incorporated	incorporate	VERB
inlawrev-2554	426	76	in	in	ADP
inlawrev-2554	426	77	or	or	CCONJ
inlawrev-2554	426	78	conducted	conduct	VERB
inlawrev-2554	426	79	business	business	NOUN
inlawrev-2554	426	80	in	in	ADP
inlawrev-2554	426	81	vermont	vermont	PROPN
inlawrev-2554	426	82	.	.	PUNCT
inlawrev-2554	427	1	^^^	^^^	PROPN
inlawrev-2554	427	2	mobil	mobil	NOUN
inlawrev-2554	427	3	's	's	PART
inlawrev-2554	427	4	activities	activity	NOUN
inlawrev-2554	427	5	in	in	ADP
inlawrev-2554	427	6	vermont	vermont	PROPN
inlawrev-2554	427	7	were	be	AUX
inlawrev-2554	427	8	limited	limit	VERB
inlawrev-2554	427	9	to	to	ADP
inlawrev-2554	427	10	the	the	DET
inlawrev-2554	427	11	marketing	marketing	NOUN
inlawrev-2554	427	12	of	of	ADP
inlawrev-2554	427	13	petroleum	petroleum	NOUN
inlawrev-2554	427	14	products	product	NOUN
inlawrev-2554	427	15	and	and	CCONJ
inlawrev-2554	427	16	formed	form	VERB
inlawrev-2554	427	17	only	only	ADV
inlawrev-2554	427	18	a	a	DET
inlawrev-2554	427	19	small	small	ADJ
inlawrev-2554	427	20	part	part	NOUN
inlawrev-2554	427	21	of	of	ADP
inlawrev-2554	427	22	its	its	PRON
inlawrev-2554	427	23	worldwide	worldwide	ADJ
inlawrev-2554	427	24	business	business	NOUN
inlawrev-2554	427	25	.	.	PUNCT
inlawrev-2554	428	1	^^^	^^^	PUNCT
inlawrev-2554	428	2	this	this	DET
inlawrev-2554	428	3	dispute	dispute	NOUN
inlawrev-2554	428	4	involved	involve	VERB
inlawrev-2554	428	5	mobil	mobil	PROPN
inlawrev-2554	428	6	's	's	PART
inlawrev-2554	428	7	tax	tax	NOUN
inlawrev-2554	428	8	liability	liability	NOUN
inlawrev-2554	428	9	to	to	ADP
inlawrev-2554	428	10	vermont	vermont	PROPN
inlawrev-2554	428	11	for	for	ADP
inlawrev-2554	428	12	the	the	DET
inlawrev-2554	428	13	years	year	NOUN
inlawrev-2554	428	14	1970	1970	NUM
inlawrev-2554	428	15	,	,	PUNCT
inlawrev-2554	428	16	1971	1971	NUM
inlawrev-2554	428	17	,	,	PUNCT
inlawrev-2554	428	18	and	and	CCONJ
inlawrev-2554	428	19	1972	1972	NUM
inlawrev-2554	428	20	.	.	PUNCT
inlawrev-2554	429	1	vermont	vermont	PROPN
inlawrev-2554	429	2	imposed	impose	VERB
inlawrev-2554	429	3	a	a	DET
inlawrev-2554	429	4	net	net	ADJ
inlawrev-2554	429	5	income	income	NOUN
inlawrev-2554	429	6	tax	tax	NOUN
inlawrev-2554	429	7	on	on	ADP
inlawrev-2554	429	8	every	every	DET
inlawrev-2554	429	9	corporation	corporation	NOUN
inlawrev-2554	429	10	doing	do	VERB
inlawrev-2554	429	11	business	business	NOUN
inlawrev-2554	429	12	in	in	ADP
inlawrev-2554	429	13	the	the	DET
inlawrev-2554	429	14	state	state	NOUN
inlawrev-2554	429	15	.	.	PUNCT
inlawrev-2554	430	1	^^^	^^^	ADJ
inlawrev-2554	430	2	net	net	ADJ
inlawrev-2554	430	3	income	income	NOUN
inlawrev-2554	430	4	was	be	AUX
inlawrev-2554	430	5	composed	compose	VERB
inlawrev-2554	430	6	of	of	ADP
inlawrev-2554	430	7	taxable	taxable	ADJ
inlawrev-2554	430	8	income	income	NOUN
inlawrev-2554	430	9	as	as	SCONJ
inlawrev-2554	430	10	defined	define	VERB
inlawrev-2554	430	11	by	by	ADP
inlawrev-2554	430	12	the	the	DET
inlawrev-2554	430	13	internal	internal	ADJ
inlawrev-2554	430	14	revenue	revenue	NOUN
inlawrev-2554	430	15	code.^^^	code.^^^	PROPN
inlawrev-2554	430	16	because	because	SCONJ
inlawrev-2554	430	17	mobil	mobil	PROPN
inlawrev-2554	430	18	was	be	AUX
inlawrev-2554	430	19	engaged	engage	VERB
inlawrev-2554	430	20	in	in	ADP
inlawrev-2554	430	21	business	business	NOUN
inlawrev-2554	430	22	both	both	CCONJ
inlawrev-2554	430	23	within	within	ADP
inlawrev-2554	430	24	and	and	CCONJ
inlawrev-2554	430	25	without	without	ADP
inlawrev-2554	430	26	the	the	DET
inlawrev-2554	430	27	state	state	NOUN
inlawrev-2554	430	28	,	,	PUNCT
inlawrev-2554	430	29	vermont	vermont	PROPN
inlawrev-2554	430	30	used	use	VERB
inlawrev-2554	430	31	the	the	DET
inlawrev-2554	430	32	three	three	NUM
inlawrev-2554	430	33	-	-	PUNCT
inlawrev-2554	430	34	factor	factor	NOUN
inlawrev-2554	430	35	apportionment	apportionment	ADJ
inlawrev-2554	430	36	formula	formula	NOUN
inlawrev-2554	430	37	to	to	PART
inlawrev-2554	430	38	determine	determine	VERB
inlawrev-2554	430	39	a	a	DET
inlawrev-2554	430	40	fair	fair	ADJ
inlawrev-2554	430	41	and	and	CCONJ
inlawrev-2554	430	42	equitable	equitable	ADJ
inlawrev-2554	430	43	portion	portion	NOUN
inlawrev-2554	430	44	of	of	ADP
inlawrev-2554	430	45	the	the	DET
inlawrev-2554	430	46	net	net	ADJ
inlawrev-2554	430	47	income	income	NOUN
inlawrev-2554	430	48	attributable	attributable	ADJ
inlawrev-2554	430	49	to	to	ADP
inlawrev-2554	430	50	mobil	mobil	PROPN
inlawrev-2554	430	51	's	's	PART
inlawrev-2554	430	52	commercial	commercial	ADJ
inlawrev-2554	430	53	activities	activity	NOUN
inlawrev-2554	430	54	in	in	ADP
inlawrev-2554	430	55	vermont.^^^	vermont.^^^	PROPN
inlawrev-2554	430	56	on	on	ADP
inlawrev-2554	430	57	its	its	PRON
inlawrev-2554	430	58	federal	federal	ADJ
inlawrev-2554	430	59	income	income	NOUN
inlawrev-2554	430	60	tax	tax	NOUN
inlawrev-2554	430	61	returns	return	NOUN
inlawrev-2554	430	62	,	,	PUNCT
inlawrev-2554	430	63	mobil	mobil	PROPN
inlawrev-2554	430	64	's	's	PART
inlawrev-2554	430	65	net	net	ADJ
inlawrev-2554	430	66	income	income	NOUN
inlawrev-2554	430	67	included	include	VERB
inlawrev-2554	430	68	substantial	substantial	ADJ
inlawrev-2554	430	69	dividends	dividend	NOUN
inlawrev-2554	430	70	received	receive	VERB
inlawrev-2554	430	71	from	from	ADP
inlawrev-2554	430	72	its	its	PRON
inlawrev-2554	430	73	erty	erty	NOUN
inlawrev-2554	430	74	:	:	PUNCT
inlawrev-2554	430	75	due	due	ADJ
inlawrev-2554	430	76	process	process	NOUN
inlawrev-2554	430	77	and	and	CCONJ
inlawrev-2554	430	78	commerce	commerce	NOUN
inlawrev-2554	430	79	clause	clause	NOUN
inlawrev-2554	430	80	limitations	limitation	NOUN
inlawrev-2554	430	81	,	,	PUNCT
inlawrev-2554	430	82	13	13	NUM
inlawrev-2554	430	83	tex	tex	PROPN
inlawrev-2554	430	84	.	.	PROPN
inlawrev-2554	430	85	tech	tech	PROPN
inlawrev-2554	430	86	.	.	PUNCT
inlawrev-2554	431	1	l.	l.	PROPN
inlawrev-2554	431	2	rev	rev	PROPN
inlawrev-2554	431	3	.	.	PROPN
inlawrev-2554	431	4	1	1	NUM
inlawrev-2554	431	5	(	(	PUNCT
inlawrev-2554	431	6	1982	1982	NUM
inlawrev-2554	431	7	)	)	PUNCT
inlawrev-2554	431	8	;	;	PUNCT
inlawrev-2554	431	9	corrigan	corrigan	VERB
inlawrev-2554	431	10	,	,	PUNCT
inlawrev-2554	431	11	how	how	SCONJ
inlawrev-2554	431	12	multistate	multistate	NOUN
inlawrev-2554	431	13	tax	tax	NOUN
inlawrev-2554	431	14	commission	commission	NOUN
inlawrev-2554	431	15	conducts	conduct	VERB
inlawrev-2554	431	16	joint	joint	ADJ
inlawrev-2554	431	17	audits	audits	NOUN
inlawrev-2554	431	18	and	and	CCONJ
inlawrev-2554	431	19	controls	control	VERB
inlawrev-2554	431	20	income	income	NOUN
inlawrev-2554	431	21	allocations	allocation	NOUN
inlawrev-2554	431	22	,	,	PUNCT
inlawrev-2554	431	23	25	25	NUM
inlawrev-2554	431	24	tax'n	tax'n	NOUN
inlawrev-2554	431	25	for	for	ADP
inlawrev-2554	431	26	acct	acct	NOUN
inlawrev-2554	431	27	.	.	PUNCT
inlawrev-2554	432	1	108	108	NUM
inlawrev-2554	432	2	(	(	PUNCT
inlawrev-2554	432	3	1980	1980	NUM
inlawrev-2554	432	4	)	)	PUNCT
inlawrev-2554	432	5	;	;	PUNCT
inlawrev-2554	433	1	corrigan	corrigan	VERB
inlawrev-2554	433	2	,	,	PUNCT
inlawrev-2554	433	3	toward	toward	ADP
inlawrev-2554	433	4	uniformity	uniformity	NOUN
inlawrev-2554	433	5	in	in	ADP
inlawrev-2554	433	6	interstate	interstate	ADJ
inlawrev-2554	433	7	taxation	taxation	NOUN
inlawrev-2554	433	8	,	,	PUNCT
inlawrev-2554	433	9	11	11	NUM
inlawrev-2554	433	10	tax	tax	NOUN
inlawrev-2554	433	11	notes	note	NOUN
inlawrev-2554	433	12	507	507	NUM
inlawrev-2554	433	13	(	(	PUNCT
inlawrev-2554	433	14	1980	1980	NUM
inlawrev-2554	433	15	)	)	PUNCT
inlawrev-2554	433	16	;	;	PUNCT
inlawrev-2554	433	17	corrigan	corrigan	PROPN
inlawrev-2554	433	18	,	,	PUNCT
inlawrev-2554	433	19	mohw	mohw	PROPN
inlawrev-2554	433	20	-	-	PUNCT
inlawrev-2554	433	21	izing	izing	PROPN
inlawrev-2554	433	22	interstate	interstate	PROPN
inlawrev-2554	433	23	taxation	taxation	NOUN
inlawrev-2554	433	24	,	,	PUNCT
inlawrev-2554	433	25	13	13	NUM
inlawrev-2554	433	26	tax	tax	NOUN
inlawrev-2554	433	27	notes	note	NOUN
inlawrev-2554	433	28	803	803	NUM
inlawrev-2554	433	29	(	(	PUNCT
inlawrev-2554	433	30	1981	1981	NUM
inlawrev-2554	433	31	)	)	PUNCT
inlawrev-2554	433	32	;	;	PUNCT
inlawrev-2554	433	33	dexter	dexter	NOUN
inlawrev-2554	433	34	,	,	PUNCT
inlawrev-2554	433	35	tax	tax	NOUN
inlawrev-2554	433	36	apportionment	apportionment	NOUN
inlawrev-2554	433	37	of	of	ADP
inlawrev-2554	433	38	the	the	DET
inlawrev-2554	433	39	income	income	NOUN
inlawrev-2554	433	40	of	of	ADP
inlawrev-2554	433	41	a	a	DET
inlawrev-2554	433	42	unitary	unitary	ADJ
inlawrev-2554	433	43	business	business	NOUN
inlawrev-2554	433	44	:	:	PUNCT
inlawrev-2554	433	45	an	an	DET
inlawrev-2554	433	46	examination	examination	NOUN
inlawrev-2554	433	47	of	of	ADP
inlawrev-2554	433	48	mobil	mobil	PROPN
inlawrev-2554	433	49	oil	oil	PROPN
inlawrev-2554	433	50	corp	corp	PROPN
inlawrev-2554	433	51	.	.	PROPN
inlawrev-2554	433	52	v.	v.	PROPN
inlawrev-2554	433	53	commissioner	commissioner	NOUN
inlawrev-2554	433	54	of	of	ADP
inlawrev-2554	433	55	taxes	taxis	NOUN
inlawrev-2554	433	56	of	of	ADP
inlawrev-2554	433	57	vermont	vermont	PROPN
inlawrev-2554	433	58	,	,	PUNCT
inlawrev-2554	433	59	1981	1981	NUM
inlawrev-2554	433	60	b.y.u	b.y.u	NOUN
inlawrev-2554	433	61	.	.	PUNCT
inlawrev-2554	434	1	l.	l.	PROPN
inlawrev-2554	434	2	rev	rev	PROPN
inlawrev-2554	434	3	.	.	PROPN
inlawrev-2554	434	4	107	107	NUM
inlawrev-2554	434	5	;	;	PUNCT
inlawrev-2554	434	6	feinschreiber	feinschreiber	NOUN
inlawrev-2554	434	7	,	,	PUNCT
inlawrev-2554	434	8	state	state	NOUN
inlawrev-2554	434	9	taxation	taxation	NOUN
inlawrev-2554	434	10	offoreign	offoreign	ADJ
inlawrev-2554	434	11	dividends	dividend	NOUN
inlawrev-2554	434	12	after	after	ADP
inlawrev-2554	434	13	mobil	mobil	PROPN
inlawrev-2554	434	14	v.	v.	ADP
inlawrev-2554	434	15	vermont	vermont	PROPN
inlawrev-2554	434	16	:	:	PUNCT
inlawrev-2554	434	17	adjusting	adjust	VERB
inlawrev-2554	434	18	the	the	DET
inlawrev-2554	434	19	apportionment	apportionment	ADJ
inlawrev-2554	434	20	formula	formula	NOUN
inlawrev-2554	434	21	,	,	PUNCT
inlawrev-2554	434	22	6	6	NUM
inlawrev-2554	434	23	int'l	int'l	NOUN
inlawrev-2554	434	24	tax	tax	NOUN
inlawrev-2554	434	25	j.	j.	PROPN
inlawrev-2554	434	26	267	267	NUM
inlawrev-2554	434	27	(	(	PUNCT
inlawrev-2554	434	28	1980	1980	NUM
inlawrev-2554	434	29	)	)	PUNCT
inlawrev-2554	434	30	;	;	PUNCT
inlawrev-2554	434	31	hellerstein	hellerstein	NOUN
inlawrev-2554	434	32	,	,	PUNCT
inlawrev-2554	434	33	allocation	allocation	NOUN
inlawrev-2554	434	34	and	and	CCONJ
inlawrev-2554	434	35	apportionment	apportionment	NOUN
inlawrev-2554	434	36	of	of	ADP
inlawrev-2554	434	37	dividends	dividend	NOUN
inlawrev-2554	434	38	and	and	CCONJ
inlawrev-2554	434	39	the	the	DET
inlawrev-2554	434	40	delineation	delineation	NOUN
inlawrev-2554	434	41	of	of	ADP
inlawrev-2554	434	42	the	the	DET
inlawrev-2554	434	43	unitary	unitary	ADJ
inlawrev-2554	434	44	bum.ness	bum.ness	NUM
inlawrev-2554	434	45	,	,	PUNCT
inlawrev-2554	434	46	14	14	NUM
inlawrev-2554	434	47	tax	tax	NOUN
inlawrev-2554	434	48	notes	note	NOUN
inlawrev-2554	434	49	155	155	NUM
inlawrev-2554	434	50	(	(	PUNCT
inlawrev-2554	434	51	1982	1982	NUM
inlawrev-2554	434	52	)	)	PUNCT
inlawrev-2554	434	53	;	;	PUNCT
inlawrev-2554	434	54	keesling	keesling	NOUN
inlawrev-2554	434	55	,	,	PUNCT
inlawrev-2554	434	56	the	the	DET
inlawrev-2554	434	57	impact	impact	NOUN
inlawrev-2554	434	58	ofthe	ofthe	VERB
inlawrev-2554	434	59	mobil	mobil	PROPN
inlawrev-2554	434	60	case	case	NOUN
inlawrev-2554	434	61	on	on	ADP
inlawrev-2554	434	62	apportionment	apportionment	ADJ
inlawrev-2554	434	63	ofincome	ofincome	ADJ
inlawrev-2554	434	64	,	,	PUNCT
inlawrev-2554	434	65	1981	1981	NUM
inlawrev-2554	434	66	b.y.u	b.y.u	NOUN
inlawrev-2554	434	67	.	.	PUNCT
inlawrev-2554	435	1	l.	l.	PROPN
inlawrev-2554	435	2	rev	rev	PROPN
inlawrev-2554	435	3	.	.	PROPN
inlawrev-2554	435	4	87	87	NUM
inlawrev-2554	435	5	;	;	PUNCT
inlawrev-2554	435	6	killefer	killefer	NOUN
inlawrev-2554	435	7	,	,	PUNCT
inlawrev-2554	435	8	state	state	NOUN
inlawrev-2554	435	9	taxation	taxation	NOUN
inlawrev-2554	435	10	ofcommerce	ofcommerce	NOUN
inlawrev-2554	435	11	:	:	PUNCT
inlawrev-2554	435	12	mobil	mobil	PROPN
inlawrev-2554	435	13	oil	oil	NOUN
inlawrev-2554	435	14	corporation	corporation	NOUN
inlawrev-2554	435	15	v.	v.	ADP
inlawrev-2554	435	16	commissioner	commissioner	NOUN
inlawrev-2554	435	17	of	of	ADP
inlawrev-2554	435	18	taxes	taxis	NOUN
inlawrev-2554	435	19	of	of	ADP
inlawrev-2554	435	20	vermont	vermont	NOUN
inlawrev-2554	435	21	,	,	PUNCT
inlawrev-2554	435	22	8	8	NUM
inlawrev-2554	435	23	j.	j.	PROPN
inlawrev-2554	435	24	corp	corp	PROPN
inlawrev-2554	435	25	.	.	PROPN
inlawrev-2554	436	1	tax'n	tax'n	ADP
inlawrev-2554	436	2	3	3	NUM
inlawrev-2554	436	3	(	(	PUNCT
inlawrev-2554	436	4	1981	1981	NUM
inlawrev-2554	436	5	)	)	PUNCT
inlawrev-2554	436	6	;	;	PUNCT
inlawrev-2554	436	7	nackenson	nackenson	NOUN
inlawrev-2554	436	8	,	,	PUNCT
inlawrev-2554	436	9	the	the	DET
inlawrev-2554	436	10	impact	impact	NOUN
inlawrev-2554	436	11	of	of	ADP
inlawrev-2554	436	12	mobil	mobil	PROPN
inlawrev-2554	436	13	v.	v.	ADP
inlawrev-2554	436	14	vermont	vermont	PROPN
inlawrev-2554	436	15	on	on	ADP
inlawrev-2554	436	16	interstate	interstate	ADJ
inlawrev-2554	436	17	taxation	taxation	NOUN
inlawrev-2554	436	18	,	,	PUNCT
inlawrev-2554	436	19	6	6	NUM
inlawrev-2554	436	20	int'l	int'l	NOUN
inlawrev-2554	436	21	tax	tax	NOUN
inlawrev-2554	436	22	j.	j.	NOUN
inlawrev-2554	436	23	323	323	NUM
inlawrev-2554	436	24	(	(	PUNCT
inlawrev-2554	436	25	1980	1980	NUM
inlawrev-2554	436	26	)	)	PUNCT
inlawrev-2554	436	27	;	;	PUNCT
inlawrev-2554	436	28	peters	peters	PROPN
inlawrev-2554	436	29	,	,	PUNCT
inlawrev-2554	436	30	supreme	supreme	PROPN
inlawrev-2554	436	31	court	court	PROPN
inlawrev-2554	436	32	's	's	PART
inlawrev-2554	436	33	mobil	mobil	NOUN
inlawrev-2554	436	34	decision	decision	NOUN
inlawrev-2554	436	35	on	on	ADP
inlawrev-2554	436	36	multistate	multistate	NOUN
inlawrev-2554	436	37	income	income	NOUN
inlawrev-2554	436	38	apportionment	apportionment	NOUN
inlawrev-2554	436	39	raises	raise	VERB
inlawrev-2554	436	40	new	new	ADJ
inlawrev-2554	436	41	questions	question	NOUN
inlawrev-2554	436	42	,	,	PUNCT
inlawrev-2554	436	43	53	53	NUM
inlawrev-2554	436	44	j.	j.	NOUN
inlawrev-2554	436	45	tax'n	tax'n	ADP
inlawrev-2554	436	46	36	36	NUM
inlawrev-2554	436	47	(	(	PUNCT
inlawrev-2554	436	48	1980	1980	NUM
inlawrev-2554	436	49	)	)	PUNCT
inlawrev-2554	436	50	;	;	PUNCT
inlawrev-2554	436	51	comment	comment	NOUN
inlawrev-2554	436	52	,	,	PUNCT
inlawrev-2554	436	53	state	state	NOUN
inlawrev-2554	436	54	taxation	taxation	NOUN
inlawrev-2554	436	55	of	of	ADP
inlawrev-2554	436	56	foreign	foreign	ADJ
inlawrev-2554	436	57	source	source	NOUN
inlawrev-2554	436	58	corporate	corporate	ADJ
inlawrev-2554	436	59	dividends	dividend	NOUN
inlawrev-2554	436	60	:	:	PUNCT
inlawrev-2554	436	61	another	another	DET
inlawrev-2554	436	62	conqu£st	conqu£st	NOUN
inlawrev-2554	436	63	of	of	ADP
inlawrev-2554	436	64	the	the	DET
inlawrev-2554	436	65	expanded	expand	VERB
inlawrev-2554	436	66	unitary	unitary	ADJ
inlawrev-2554	436	67	business	business	NOUN
inlawrev-2554	436	68	doctrine	doctrine	NOUN
inlawrev-2554	436	69	,	,	PUNCT
inlawrev-2554	436	70	22	22	NUM
inlawrev-2554	436	71	urb	urb	NOUN
inlawrev-2554	436	72	.	.	PUNCT
inlawrev-2554	437	1	l.	l.	PROPN
inlawrev-2554	437	2	ann	ann	PROPN
inlawrev-2554	437	3	.	.	PROPN
inlawrev-2554	438	1	229	229	NUM
inlawrev-2554	438	2	(	(	PUNCT
inlawrev-2554	438	3	1981	1981	NUM
inlawrev-2554	438	4	)	)	PUNCT
inlawrev-2554	438	5	.	.	PUNCT
inlawrev-2554	439	1	'	'	PUNCT
inlawrev-2554	439	2	^'445	^'445	PRON
inlawrev-2554	440	1	u.s	u.s	PROPN
inlawrev-2554	440	2	.	.	PROPN
inlawrev-2554	441	1	at	at	ADP
inlawrev-2554	441	2	427	427	NUM
inlawrev-2554	441	3	-	-	SYM
inlawrev-2554	441	4	28	28	NUM
inlawrev-2554	441	5	.	.	PUNCT
inlawrev-2554	441	6	'	'	PUNCT
inlawrev-2554	441	7	^ud	^ud	PRON
inlawrev-2554	441	8	.	.	PUNCT
inlawrev-2554	442	1	at	at	ADP
inlawrev-2554	442	2	428	428	NUM
inlawrev-2554	442	3	.	.	PUNCT
inlawrev-2554	442	4	''	''	PUNCT
inlawrev-2554	442	5	ud	ud	PROPN
inlawrev-2554	442	6	.	.	PUNCT
inlawrev-2554	442	7	''	''	PUNCT
inlawrev-2554	443	1	*	*	PUNCT
inlawrev-2554	444	1	i	i	PRON
inlawrev-2554	444	2	d.	d.	PROPN
inlawrev-2554	444	3	at	at	ADP
inlawrev-2554	444	4	429	429	NUM
inlawrev-2554	444	5	.	.	PUNCT
inlawrev-2554	444	6	vt	vt	PROPN
inlawrev-2554	444	7	.	.	PROPN
inlawrev-2554	444	8	stat	stat	PROPN
inlawrev-2554	444	9	.	.	PUNCT
inlawrev-2554	445	1	ann	ann	PROPN
inlawrev-2554	445	2	.	.	PUNCT
inlawrev-2554	445	3	tit	tit	PROPN
inlawrev-2554	445	4	32	32	NUM
inlawrev-2554	445	5	,	,	PUNCT
inlawrev-2554	445	6	§	§	PROPN
inlawrev-2554	445	7	§	§	PROPN
inlawrev-2554	445	8	5811(15	5811(15	NUM
inlawrev-2554	445	9	)	)	PUNCT
inlawrev-2554	445	10	,	,	PUNCT
inlawrev-2554	445	11	5832	5832	NUM
inlawrev-2554	445	12	(	(	PUNCT
inlawrev-2554	445	13	1981	1981	NUM
inlawrev-2554	445	14	)	)	PUNCT
inlawrev-2554	445	15	.	.	PUNCT
inlawrev-2554	446	1	^^^445	^^^445	PROPN
inlawrev-2554	447	1	u.s	u.s	PROPN
inlawrev-2554	447	2	.	.	PROPN
inlawrev-2554	447	3	at	at	ADP
inlawrev-2554	447	4	429	429	NUM
inlawrev-2554	447	5	.	.	PUNCT
inlawrev-2554	448	1	under	under	ADP
inlawrev-2554	448	2	the	the	DET
inlawrev-2554	448	3	vermont	vermont	PROPN
inlawrev-2554	448	4	state	state	NOUN
inlawrev-2554	448	5	taxation	taxation	NOUN
inlawrev-2554	448	6	system	system	NOUN
inlawrev-2554	448	7	,	,	PUNCT
inlawrev-2554	448	8	net	net	ADJ
inlawrev-2554	448	9	income	income	NOUN
inlawrev-2554	448	10	is	be	AUX
inlawrev-2554	448	11	defined	define	VERB
inlawrev-2554	448	12	as	as	ADP
inlawrev-2554	448	13	the	the	DET
inlawrev-2554	448	14	taxable	taxable	ADJ
inlawrev-2554	448	15	income	income	NOUN
inlawrev-2554	448	16	of	of	ADP
inlawrev-2554	448	17	the	the	DET
inlawrev-2554	448	18	taxpayer	taxpayer	NOUN
inlawrev-2554	448	19	"	"	PUNCT
inlawrev-2554	448	20	under	under	ADP
inlawrev-2554	448	21	the	the	DET
inlawrev-2554	448	22	laws	law	NOUN
inlawrev-2554	448	23	of	of	ADP
inlawrev-2554	448	24	the	the	DET
inlawrev-2554	448	25	united	united	PROPN
inlawrev-2554	448	26	states	states	PROPN
inlawrev-2554	448	27	.	.	PUNCT
inlawrev-2554	448	28	"	"	PUNCT
inlawrev-2554	449	1	vt	vt	PROPN
inlawrev-2554	449	2	.	.	PROPN
inlawrev-2554	449	3	stat	stat	PROPN
inlawrev-2554	449	4	.	.	PUNCT
inlawrev-2554	450	1	ann	ann	PROPN
inlawrev-2554	450	2	.	.	PUNCT
inlawrev-2554	451	1	tit	tit	PROPN
inlawrev-2554	451	2	.	.	PUNCT
inlawrev-2554	452	1	32	32	NUM
inlawrev-2554	452	2	,	,	PUNCT
inlawrev-2554	452	3	§	§	PROPN
inlawrev-2554	452	4	5811(19	5811(19	NUM
inlawrev-2554	452	5	)	)	PUNCT
inlawrev-2554	452	6	(	(	PUNCT
inlawrev-2554	452	7	1981	1981	NUM
inlawrev-2554	452	8	)	)	PUNCT
inlawrev-2554	452	9	.	.	PUNCT
inlawrev-2554	453	1	^^m45	^^m45	PROPN
inlawrev-2554	454	1	u.s	u.s	PROPN
inlawrev-2554	454	2	.	.	PROPN
inlawrev-2554	454	3	at	at	ADP
inlawrev-2554	454	4	429	429	NUM
inlawrev-2554	454	5	.	.	PUNCT
inlawrev-2554	455	1	vermont	vermont	PROPN
inlawrev-2554	455	2	's	's	PART
inlawrev-2554	455	3	formula	formula	NOUN
inlawrev-2554	455	4	multiplied	multiply	VERB
inlawrev-2554	455	5	the	the	DET
inlawrev-2554	455	6	corporation	corporation	NOUN
inlawrev-2554	455	7	's	's	PART
inlawrev-2554	455	8	net	net	ADJ
inlawrev-2554	455	9	income	income	NOUN
inlawrev-2554	455	10	"	"	PUNCT
inlawrev-2554	455	11	by	by	ADP
inlawrev-2554	455	12	a	a	DET
inlawrev-2554	455	13	fraction	fraction	NOUN
inlawrev-2554	455	14	representing	represent	VERB
inlawrev-2554	455	15	the	the	DET
inlawrev-2554	455	16	arithmetic	arithmetic	ADJ
inlawrev-2554	455	17	average	average	NOUN
inlawrev-2554	455	18	of	of	ADP
inlawrev-2554	455	19	the	the	DET
inlawrev-2554	455	20	ratios	ratio	NOUN
inlawrev-2554	455	21	of	of	ADP
inlawrev-2554	455	22	sales	sale	NOUN
inlawrev-2554	455	23	,	,	PUNCT
inlawrev-2554	455	24	payroll	payroll	NOUN
inlawrev-2554	455	25	,	,	PUNCT
inlawrev-2554	455	26	and	and	CCONJ
inlawrev-2554	455	27	property	property	NOUN
inlawrev-2554	455	28	values	value	NOUN
inlawrev-2554	455	29	within	within	ADP
inlawrev-2554	455	30	vermont	vermont	PROPN
inlawrev-2554	455	31	to	to	ADP
inlawrev-2554	455	32	those	those	PRON
inlawrev-2554	455	33	of	of	ADP
inlawrev-2554	455	34	the	the	DET
inlawrev-2554	455	35	corporation	corporation	NOUN
inlawrev-2554	455	36	as	as	ADP
inlawrev-2554	455	37	a	a	DET
inlawrev-2554	455	38	whole	whole	NOUN
inlawrev-2554	455	39	.	.	PUNCT
inlawrev-2554	455	40	"	"	PUNCT
inlawrev-2554	456	1	i	i	PRON
inlawrev-2554	456	2	d.	d.	PROPN
inlawrev-2554	456	3	see	see	VERB
inlawrev-2554	456	4	vt	vt	PROPN
inlawrev-2554	456	5	.	.	PROPN
inlawrev-2554	456	6	stat	stat	PROPN
inlawrev-2554	456	7	.	.	PUNCT
inlawrev-2554	457	1	ann	ann	PROPN
inlawrev-2554	457	2	.	.	PUNCT
inlawrev-2554	458	1	tit	tit	PROPN
inlawrev-2554	458	2	.	.	PUNCT
inlawrev-2554	459	1	32	32	NUM
inlawrev-2554	459	2	,	,	PUNCT
inlawrev-2554	459	3	§	§	PROPN
inlawrev-2554	459	4	5833(a	5833(a	NUM
inlawrev-2554	459	5	)	)	PUNCT
inlawrev-2554	459	6	(	(	PUNCT
inlawrev-2554	459	7	1981	1981	NUM
inlawrev-2554	459	8	)	)	PUNCT
inlawrev-2554	459	9	.	.	PUNCT
inlawrev-2554	460	1	for	for	ADP
inlawrev-2554	460	2	the	the	DET
inlawrev-2554	460	3	taxable	taxable	ADJ
inlawrev-2554	460	4	year	year	NOUN
inlawrev-2554	460	5	1972	1972	NUM
inlawrev-2554	460	6	,	,	PUNCT
inlawrev-2554	460	7	the	the	DET
inlawrev-2554	460	8	ratios	ratio	NOUN
inlawrev-2554	460	9	of	of	ADP
inlawrev-2554	460	10	mobil	mobil	PROPN
inlawrev-2554	460	11	's	's	PART
inlawrev-2554	460	12	vermont	vermont	PROPN
inlawrev-2554	460	13	sales	sale	NOUN
inlawrev-2554	460	14	,	,	PUNCT
inlawrev-2554	460	15	payroll	payroll	NOUN
inlawrev-2554	460	16	,	,	PUNCT
inlawrev-2554	460	17	and	and	CCONJ
inlawrev-2554	460	18	property	property	NOUN
inlawrev-2554	460	19	to	to	ADP
inlawrev-2554	460	20	those	those	DET
inlawrev-2554	460	21	factors	factor	NOUN
inlawrev-2554	460	22	"	"	PUNCT
inlawrev-2554	460	23	everywhere	everywhere	ADV
inlawrev-2554	460	24	"	"	PUNCT
inlawrev-2554	460	25	were	be	AUX
inlawrev-2554	460	26	approximately	approximately	ADV
inlawrev-2554	460	27	.24	.24	NUM
inlawrev-2554	460	28	%	%	NOUN
inlawrev-2554	460	29	,	,	PUNCT
inlawrev-2554	460	30	.06	.06	NUM
inlawrev-2554	460	31	%	%	NOUN
inlawrev-2554	460	32	,	,	PUNCT
inlawrev-2554	460	33	and	and	CCONJ
inlawrev-2554	460	34	.25	.25	NUM
inlawrev-2554	460	35	%	%	NOUN
inlawrev-2554	460	36	,	,	PUNCT
inlawrev-2554	460	37	respectively	respectively	ADV
inlawrev-2554	460	38	.	.	PUNCT
inlawrev-2554	461	1	445	445	NUM
inlawrev-2554	462	1	u.s	u.s	PROPN
inlawrev-2554	462	2	.	.	PROPN
inlawrev-2554	462	3	at	at	ADP
inlawrev-2554	462	4	429	429	NUM
inlawrev-2554	462	5	n.2	n.2	NOUN
inlawrev-2554	462	6	.	.	PUNCT
inlawrev-2554	463	1	vermont	vermont	PROPN
inlawrev-2554	463	2	applied	apply	VERB
inlawrev-2554	463	3	the	the	DET
inlawrev-2554	463	4	fraction	fraction	NOUN
inlawrev-2554	463	5	produced	produce	VERB
inlawrev-2554	463	6	by	by	ADP
inlawrev-2554	463	7	the	the	DET
inlawrev-2554	463	8	formula	formula	NOUN
inlawrev-2554	463	9	to	to	ADP
inlawrev-2554	463	10	the	the	DET
inlawrev-2554	463	11	corporation	corporation	NOUN
inlawrev-2554	463	12	's	's	PART
inlawrev-2554	463	13	federal	federal	ADJ
inlawrev-2554	463	14	taxable	taxable	ADJ
inlawrev-2554	463	15	income	income	NOUN
inlawrev-2554	463	16	with	with	ADP
inlawrev-2554	463	17	minor	minor	ADJ
inlawrev-2554	463	18	modifications	modification	NOUN
inlawrev-2554	463	19	which	which	PRON
inlawrev-2554	463	20	,	,	PUNCT
inlawrev-2554	463	21	for	for	ADP
inlawrev-2554	463	22	example	example	NOUN
inlawrev-2554	463	23	,	,	PUNCT
inlawrev-2554	463	24	excluded	exclude	VERB
inlawrev-2554	463	25	income	income	NOUN
inlawrev-2554	463	26	exempt	exempt	ADJ
inlawrev-2554	463	27	from	from	ADP
inlawrev-2554	463	28	state	state	NOUN
inlawrev-2554	463	29	taxation	taxation	NOUN
inlawrev-2554	463	30	under	under	ADP
inlawrev-2554	463	31	federal	federal	ADJ
inlawrev-2554	463	32	law	law	NOUN
inlawrev-2554	463	33	.	.	PUNCT
inlawrev-2554	464	1	i	i	PRON
inlawrev-2554	464	2	d.	d.	PROPN
inlawrev-2554	464	3	at	at	ADP
inlawrev-2554	464	4	429	429	NUM
inlawrev-2554	464	5	.	.	PUNCT
inlawrev-2554	465	1	vt	vt	PROPN
inlawrev-2554	465	2	.	.	PROPN
inlawrev-2554	465	3	stat	stat	PROPN
inlawrev-2554	465	4	.	.	PUNCT
inlawrev-2554	466	1	ann	ann	PROPN
inlawrev-2554	466	2	.	.	PUNCT
inlawrev-2554	467	1	tit	tit	PROPN
inlawrev-2554	467	2	.	.	PUNCT
inlawrev-2554	468	1	32	32	NUM
inlawrev-2554	468	2	,	,	PUNCT
inlawrev-2554	468	3	§	§	PROPN
inlawrev-2554	468	4	5811(18	5811(18	NUM
inlawrev-2554	468	5	)	)	PUNCT
inlawrev-2554	468	6	(	(	PUNCT
inlawrev-2554	468	7	1981	1981	NUM
inlawrev-2554	468	8	)	)	PUNCT
inlawrev-2554	468	9	.	.	PUNCT
inlawrev-2554	469	1	800	800	NUM
inlawrev-2554	469	2	indiana	indiana	PROPN
inlawrev-2554	469	3	law	law	PROPN
inlawrev-2554	469	4	review	review	NOUN
inlawrev-2554	469	5	[	[	X
inlawrev-2554	469	6	vol	vol	NOUN
inlawrev-2554	469	7	.	.	PUNCT
inlawrev-2554	469	8	16:783	16:783	NUM
inlawrev-2554	469	9	foreign	foreign	ADJ
inlawrev-2554	469	10	subsidiaries	subsidiary	NOUN
inlawrev-2554	469	11	and	and	CCONJ
inlawrev-2554	469	12	affiliates/	affiliates/	NUM
inlawrev-2554	469	13	"	"	PUNCT
inlawrev-2554	469	14	on	on	ADP
inlawrev-2554	469	15	its	its	PRON
inlawrev-2554	469	16	vermont	vermont	NOUN
inlawrev-2554	469	17	returns	return	NOUN
inlawrev-2554	469	18	,	,	PUNCT
inlawrev-2554	469	19	mobil	mobil	PROPN
inlawrev-2554	469	20	subtracted	subtract	VERB
inlawrev-2554	469	21	from	from	ADP
inlawrev-2554	469	22	federal	federal	ADJ
inlawrev-2554	469	23	taxable	taxable	ADJ
inlawrev-2554	469	24	income	income	NOUN
inlawrev-2554	469	25	its	its	PRON
inlawrev-2554	469	26	foreign	foreign	ADJ
inlawrev-2554	469	27	-	-	PUNCT
inlawrev-2554	469	28	source	source	NOUN
inlawrev-2554	469	29	dividend	dividend	NOUN
inlawrev-2554	469	30	income	income	NOUN
inlawrev-2554	469	31	,	,	PUNCT
inlawrev-2554	469	32	which	which	PRON
inlawrev-2554	469	33	resulted	result	VERB
inlawrev-2554	469	34	in	in	ADP
inlawrev-2554	469	35	losses	loss	NOUN
inlawrev-2554	469	36	for	for	ADP
inlawrev-2554	469	37	1971	1971	NUM
inlawrev-2554	469	38	and	and	CCONJ
inlawrev-2554	469	39	1972.^^	1972.^^	NUM
inlawrev-2554	469	40	the	the	DET
inlawrev-2554	469	41	vermont	vermont	PROPN
inlawrev-2554	469	42	department	department	PROPN
inlawrev-2554	469	43	of	of	ADP
inlawrev-2554	469	44	taxes	taxis	NOUN
inlawrev-2554	469	45	restored	restore	VERB
inlawrev-2554	469	46	the	the	DET
inlawrev-2554	469	47	items	item	NOUN
inlawrev-2554	469	48	to	to	ADP
inlawrev-2554	469	49	the	the	DET
inlawrev-2554	469	50	preapportionment	preapportionment	NOUN
inlawrev-2554	469	51	tax	tax	NOUN
inlawrev-2554	469	52	base	base	NOUN
inlawrev-2554	469	53	and	and	CCONJ
inlawrev-2554	469	54	assessed	assess	VERB
inlawrev-2554	469	55	accordingly.^^	accordingly.^^	NOUN
inlawrev-2554	469	56	®	®	NOUN
inlawrev-2554	469	57	mobil	mobil	PROPN
inlawrev-2554	469	58	argued	argue	VERB
inlawrev-2554	469	59	that	that	SCONJ
inlawrev-2554	469	60	the	the	DET
inlawrev-2554	469	61	restoration	restoration	NOUN
inlawrev-2554	469	62	of	of	ADP
inlawrev-2554	469	63	the	the	DET
inlawrev-2554	469	64	foreign	foreign	ADJ
inlawrev-2554	469	65	-	-	PUNCT
inlawrev-2554	469	66	source	source	NOUN
inlawrev-2554	469	67	income	income	NOUN
inlawrev-2554	469	68	to	to	ADP
inlawrev-2554	469	69	its	its	PRON
inlawrev-2554	469	70	preapportionment	preapportionment	NOUN
inlawrev-2554	469	71	tax	tax	NOUN
inlawrev-2554	469	72	base	base	NOUN
inlawrev-2554	469	73	violated	violate	VERB
inlawrev-2554	469	74	the	the	DET
inlawrev-2554	469	75	due	due	ADJ
inlawrev-2554	469	76	process	process	NOUN
inlawrev-2554	469	77	clause	clause	NOUN
inlawrev-2554	469	78	as	as	ADV
inlawrev-2554	469	79	well	well	ADV
inlawrev-2554	469	80	as	as	ADP
inlawrev-2554	469	81	the	the	DET
inlawrev-2554	469	82	commerce	commerce	NOUN
inlawrev-2554	469	83	clause.^^	clause.^^	PUNCT
inlawrev-2554	469	84	"	"	PUNCT
inlawrev-2554	469	85	in	in	ADP
inlawrev-2554	469	86	addition	addition	NOUN
inlawrev-2554	469	87	,	,	PUNCT
inlawrev-2554	469	88	mobil	mobil	PROPN
inlawrev-2554	469	89	petitioned	petition	VERB
inlawrev-2554	469	90	for	for	ADP
inlawrev-2554	469	91	modification	modification	NOUN
inlawrev-2554	469	92	of	of	ADP
inlawrev-2554	469	93	the	the	DET
inlawrev-2554	469	94	apportionment.^^^	apportionment.^^^	PROPN
inlawrev-2554	469	95	the	the	DET
inlawrev-2554	469	96	supreme	supreme	PROPN
inlawrev-2554	469	97	court	court	PROPN
inlawrev-2554	469	98	of	of	ADP
inlawrev-2554	469	99	vermont	vermont	PROPN
inlawrev-2554	469	100	sustained	sustain	VERB
inlawrev-2554	469	101	the	the	DET
inlawrev-2554	469	102	tax	tax	NOUN
inlawrev-2554	469	103	on	on	ADP
inlawrev-2554	469	104	the	the	DET
inlawrev-2554	469	105	foreign	foreign	ADJ
inlawrev-2554	469	106	-	-	PUNCT
inlawrev-2554	469	107	source	source	NOUN
inlawrev-2554	469	108	dividends,^^^	dividends,^^^	NOUN
inlawrev-2554	469	109	and	and	CCONJ
inlawrev-2554	469	110	on	on	ADP
inlawrev-2554	469	111	appeal	appeal	NOUN
inlawrev-2554	469	112	,	,	PUNCT
inlawrev-2554	469	113	the	the	DET
inlawrev-2554	469	114	united	united	PROPN
inlawrev-2554	469	115	states	states	PROPN
inlawrev-2554	469	116	supreme	supreme	PROPN
inlawrev-2554	469	117	court	court	PROPN
inlawrev-2554	469	118	affirmed	affirm	VERB
inlawrev-2554	469	119	the	the	DET
inlawrev-2554	469	120	judgment.^^^	judgment.^^^	PROPN
inlawrev-2554	469	121	mobil	mobil	PROPN
inlawrev-2554	469	122	proposed	propose	VERB
inlawrev-2554	469	123	three	three	NUM
inlawrev-2554	469	124	principal	principal	ADJ
inlawrev-2554	469	125	arguments	argument	NOUN
inlawrev-2554	469	126	for	for	ADP
inlawrev-2554	469	127	exclusion	exclusion	NOUN
inlawrev-2554	469	128	of	of	ADP
inlawrev-2554	469	129	its	its	PRON
inlawrev-2554	469	130	foreign	foreign	ADJ
inlawrev-2554	469	131	-	-	PUNCT
inlawrev-2554	469	132	source	source	NOUN
inlawrev-2554	469	133	dividends	dividend	NOUN
inlawrev-2554	469	134	from	from	ADP
inlawrev-2554	469	135	income	income	NOUN
inlawrev-2554	469	136	subject	subject	NOUN
inlawrev-2554	469	137	to	to	ADP
inlawrev-2554	469	138	formulary	formulary	NOUN
inlawrev-2554	469	139	apportionment.^^	apportionment.^^	PUNCT
inlawrev-2554	470	1	first	first	ADV
inlawrev-2554	470	2	,	,	PUNCT
inlawrev-2554	470	3	the	the	DET
inlawrev-2554	470	4	corporation	corporation	NOUN
inlawrev-2554	470	5	argued	argue	VERB
inlawrev-2554	470	6	that	that	SCONJ
inlawrev-2554	470	7	the	the	DET
inlawrev-2554	470	8	lack	lack	NOUN
inlawrev-2554	470	9	of	of	ADP
inlawrev-2554	470	10	a	a	DET
inlawrev-2554	470	11	nexus	nexus	NOUN
inlawrev-2554	470	12	between	between	ADP
inlawrev-2554	470	13	the	the	DET
inlawrev-2554	470	14	taxing	tax	VERB
inlawrev-2554	470	15	state	state	NOUN
inlawrev-2554	470	16	and	and	CCONJ
inlawrev-2554	470	17	either	either	CCONJ
inlawrev-2554	470	18	the	the	DET
inlawrev-2554	470	19	parent	parent	NOUN
inlawrev-2554	470	20	corporation	corporation	NOUN
inlawrev-2554	470	21	's	's	PART
inlawrev-2554	470	22	management	management	NOUN
inlawrev-2554	470	23	of	of	ADP
inlawrev-2554	470	24	its	its	PRON
inlawrev-2554	470	25	investments	investment	NOUN
inlawrev-2554	470	26	in	in	ADP
inlawrev-2554	470	27	the	the	DET
inlawrev-2554	470	28	subsidiaries	subsidiary	NOUN
inlawrev-2554	470	29	or	or	CCONJ
inlawrev-2554	470	30	the	the	DET
inlawrev-2554	470	31	business	business	NOUN
inlawrev-2554	470	32	activities	activity	NOUN
inlawrev-2554	470	33	of	of	ADP
inlawrev-2554	470	34	the	the	DET
inlawrev-2554	470	35	subsidiaries	subsidiary	NOUN
inlawrev-2554	470	36	precluded	preclude	VERB
inlawrev-2554	470	37	taxation	taxation	NOUN
inlawrev-2554	470	38	of	of	ADP
inlawrev-2554	470	39	its	its	PRON
inlawrev-2554	470	40	dividend	dividend	NOUN
inlawrev-2554	470	41	income.^^^	income.^^^	PROPN
inlawrev-2554	470	42	thus	thus	ADV
inlawrev-2554	470	43	,	,	PUNCT
inlawrev-2554	470	44	the	the	DET
inlawrev-2554	470	45	state	state	NOUN
inlawrev-2554	470	46	tax	tax	NOUN
inlawrev-2554	470	47	on	on	ADP
inlawrev-2554	470	48	this	this	DET
inlawrev-2554	470	49	foreign	foreign	ADJ
inlawrev-2554	470	50	income	income	NOUN
inlawrev-2554	470	51	violated	violate	VERB
inlawrev-2554	470	52	due	due	ADJ
inlawrev-2554	470	53	process	process	NOUN
inlawrev-2554	470	54	.	.	PUNCT
inlawrev-2554	471	1	in	in	ADP
inlawrev-2554	471	2	considering	consider	VERB
inlawrev-2554	471	3	this	this	DET
inlawrev-2554	471	4	due	due	ADJ
inlawrev-2554	471	5	process	process	NOUN
inlawrev-2554	471	6	clause	clause	NOUN
inlawrev-2554	471	7	argument	argument	NOUN
inlawrev-2554	471	8	,	,	PUNCT
inlawrev-2554	471	9	the	the	DET
inlawrev-2554	471	10	court	court	NOUN
inlawrev-2554	471	11	determined	determine	VERB
inlawrev-2554	471	12	that	that	SCONJ
inlawrev-2554	471	13	a	a	DET
inlawrev-2554	471	14	sufficient	sufficient	ADJ
inlawrev-2554	471	15	nexus	nexus	NOUN
inlawrev-2554	471	16	existed	exist	VERB
inlawrev-2554	471	17	between	between	ADP
inlawrev-2554	471	18	the	the	DET
inlawrev-2554	471	19	parent	parent	NOUN
inlawrev-2554	471	20	corporation	corporation	NOUN
inlawrev-2554	471	21	's	's	PART
inlawrev-2554	471	22	activities	activity	NOUN
inlawrev-2554	471	23	and	and	CCONJ
inlawrev-2554	471	24	the	the	DET
inlawrev-2554	471	25	taxing	tax	VERB
inlawrev-2554	471	26	state	state	NOUN
inlawrev-2554	471	27	to	to	PART
inlawrev-2554	471	28	permit	permit	VERB
inlawrev-2554	471	29	the	the	DET
inlawrev-2554	471	30	assessment	assessment	NOUN
inlawrev-2554	471	31	of	of	ADP
inlawrev-2554	471	32	the	the	DET
inlawrev-2554	471	33	tax	tax	NOUN
inlawrev-2554	471	34	.	.	PUNCT
inlawrev-2554	472	1	the	the	DET
inlawrev-2554	472	2	court	court	NOUN
inlawrev-2554	472	3	found	find	VERB
inlawrev-2554	472	4	that	that	SCONJ
inlawrev-2554	472	5	there	there	PRON
inlawrev-2554	472	6	was	be	VERB
inlawrev-2554	472	7	nothing	nothing	PRON
inlawrev-2554	472	8	unique	unique	ADJ
inlawrev-2554	472	9	about	about	ADP
inlawrev-2554	472	10	foreign	foreign	ADJ
inlawrev-2554	472	11	-	-	PUNCT
inlawrev-2554	472	12	source	source	NOUN
inlawrev-2554	472	13	dividends	dividend	NOUN
inlawrev-2554	472	14	so	so	SCONJ
inlawrev-2554	472	15	as	as	SCONJ
inlawrev-2554	472	16	to	to	PART
inlawrev-2554	472	17	prohibit	prohibit	VERB
inlawrev-2554	472	18	their	their	PRON
inlawrev-2554	472	19	taxation.^^^	taxation.^^^	NOUN
inlawrev-2554	472	20	to	to	ADP
inlawrev-2554	472	21	the	the	DET
inlawrev-2554	472	22	extent	extent	NOUN
inlawrev-2554	472	23	that	that	SCONJ
inlawrev-2554	472	24	a	a	DET
inlawrev-2554	472	25	multinational	multinational	ADJ
inlawrev-2554	472	26	corporation	corporation	NOUN
inlawrev-2554	472	27	operates	operate	VERB
inlawrev-2554	472	28	as	as	ADP
inlawrev-2554	472	29	a	a	DET
inlawrev-2554	472	30	functionally	functionally	ADV
inlawrev-2554	472	31	integrated	integrate	VERB
inlawrev-2554	472	32	enterprise	enterprise	NOUN
inlawrev-2554	472	33	and	and	CCONJ
inlawrev-2554	472	34	earns	earn	VERB
inlawrev-2554	472	35	dividends	dividend	NOUN
inlawrev-2554	472	36	from	from	ADP
inlawrev-2554	472	37	subsidiaries	subsidiary	NOUN
inlawrev-2554	472	38	or	or	CCONJ
inlawrev-2554	472	39	affiliates	affiliate	NOUN
inlawrev-2554	472	40	which	which	PRON
inlawrev-2554	472	41	reflect	reflect	VERB
inlawrev-2554	472	42	profits	profit	NOUN
inlawrev-2554	472	43	derived	derive	VERB
inlawrev-2554	472	44	from	from	ADP
inlawrev-2554	472	45	such	such	DET
inlawrev-2554	472	46	an	an	DET
inlawrev-2554	472	47	enterprise	enterprise	NOUN
inlawrev-2554	472	48	,	,	PUNCT
inlawrev-2554	472	49	those	those	DET
inlawrev-2554	472	50	dividends	dividend	NOUN
inlawrev-2554	472	51	are	be	AUX
inlawrev-2554	472	52	treated	treat	VERB
inlawrev-2554	472	53	as	as	ADP
inlawrev-2554	472	54	income	income	NOUN
inlawrev-2554	472	55	which	which	PRON
inlawrev-2554	472	56	is	be	AUX
inlawrev-2554	472	57	to	to	PART
inlawrev-2554	472	58	be	be	AUX
inlawrev-2554	472	59	appropriately	appropriately	ADV
inlawrev-2554	472	60	included	include	VERB
inlawrev-2554	472	61	in	in	ADP
inlawrev-2554	472	62	the	the	DET
inlawrev-2554	472	63	parent	parent	NOUN
inlawrev-2554	472	64	corporation	corporation	NOUN
inlawrev-2554	472	65	's	's	PART
inlawrev-2554	472	66	apportionable	apportionable	ADJ
inlawrev-2554	472	67	tax	tax	NOUN
inlawrev-2554	472	68	base	base	NOUN
inlawrev-2554	472	69	pursuant	pursuant	ADJ
inlawrev-2554	472	70	to	to	ADP
inlawrev-2554	472	71	the	the	DET
inlawrev-2554	472	72	unitary	unitary	ADJ
inlawrev-2554	472	73	business	business	NOUN
inlawrev-2554	472	74	principle.^^^	principle.^^^	NOUN
inlawrev-2554	472	75	the	the	DET
inlawrev-2554	472	76	court	court	NOUN
inlawrev-2554	472	77	reasoned	reason	VERB
inlawrev-2554	472	78	that	that	SCONJ
inlawrev-2554	472	79	it	it	PRON
inlawrev-2554	472	80	would	would	AUX
inlawrev-2554	472	81	be	be	AUX
inlawrev-2554	472	82	misleading	misleading	ADJ
inlawrev-2554	472	83	to	to	PART
inlawrev-2554	472	84	characterize	characterize	VERB
inlawrev-2554	472	85	the	the	DET
inlawrev-2554	472	86	^"mobil	^"mobil	NOUN
inlawrev-2554	472	87	's	's	PART
inlawrev-2554	472	88	federal	federal	ADJ
inlawrev-2554	472	89	income	income	NOUN
inlawrev-2554	472	90	tax	tax	NOUN
inlawrev-2554	472	91	returns	return	NOUN
inlawrev-2554	472	92	for	for	ADP
inlawrev-2554	472	93	1970	1970	NUM
inlawrev-2554	472	94	-	-	SYM
inlawrev-2554	472	95	72	72	NUM
inlawrev-2554	472	96	showed	show	VERB
inlawrev-2554	472	97	taxable	taxable	ADJ
inlawrev-2554	472	98	income	income	NOUN
inlawrev-2554	472	99	of	of	ADP
inlawrev-2554	472	100	approximately	approximately	ADV
inlawrev-2554	472	101	$	$	SYM
inlawrev-2554	472	102	220	220	NUM
inlawrev-2554	472	103	million	million	NUM
inlawrev-2554	472	104	,	,	PUNCT
inlawrev-2554	472	105	$	$	SYM
inlawrev-2554	472	106	308	308	NUM
inlawrev-2554	472	107	million	million	NUM
inlawrev-2554	472	108	,	,	PUNCT
inlawrev-2554	472	109	and	and	CCONJ
inlawrev-2554	472	110	$	$	SYM
inlawrev-2554	472	111	233	233	NUM
inlawrev-2554	472	112	million	million	NUM
inlawrev-2554	472	113	,	,	PUNCT
inlawrev-2554	472	114	respectively	respectively	ADV
inlawrev-2554	472	115	.	.	PUNCT
inlawrev-2554	473	1	445	445	NUM
inlawrev-2554	474	1	u.s	u.s	PROPN
inlawrev-2554	474	2	.	.	PROPN
inlawrev-2554	474	3	at	at	ADP
inlawrev-2554	474	4	430	430	NUM
inlawrev-2554	474	5	.	.	PUNCT
inlawrev-2554	474	6	of	of	ADP
inlawrev-2554	474	7	that	that	PRON
inlawrev-2554	474	8	,	,	PUNCT
inlawrev-2554	474	9	net	net	ADJ
inlawrev-2554	474	10	dividend	dividend	NOUN
inlawrev-2554	474	11	income	income	NOUN
inlawrev-2554	474	12	accounted	account	VERB
inlawrev-2554	474	13	for	for	ADP
inlawrev-2554	474	14	approximately	approximately	ADV
inlawrev-2554	474	15	$	$	SYM
inlawrev-2554	474	16	174	174	NUM
inlawrev-2554	474	17	million	million	NUM
inlawrev-2554	474	18	,	,	PUNCT
inlawrev-2554	474	19	$	$	SYM
inlawrev-2554	474	20	283	283	NUM
inlawrev-2554	474	21	million	million	NUM
inlawrev-2554	474	22	,	,	PUNCT
inlawrev-2554	474	23	and	and	CCONJ
inlawrev-2554	474	24	$	$	SYM
inlawrev-2554	474	25	280	280	NUM
inlawrev-2554	474	26	million	million	NUM
inlawrev-2554	474	27	.	.	PUNCT
inlawrev-2554	475	1	i	i	PRON
inlawrev-2554	475	2	d.	d.	PROPN
inlawrev-2554	475	3	^^^id	^^^id	PROPN
inlawrev-2554	475	4	.	.	PUNCT
inlawrev-2554	476	1	mobil	mobil	PROPN
inlawrev-2554	476	2	subtracted	subtract	VERB
inlawrev-2554	476	3	amounts	amount	NOUN
inlawrev-2554	476	4	representing	represent	VERB
inlawrev-2554	476	5	interest	interest	NOUN
inlawrev-2554	476	6	and	and	CCONJ
inlawrev-2554	476	7	foreign	foreign	ADJ
inlawrev-2554	476	8	taxes	taxis	NOUN
inlawrev-2554	476	9	as	as	ADV
inlawrev-2554	476	10	well	well	ADV
inlawrev-2554	476	11	as	as	ADP
inlawrev-2554	476	12	dividends	dividend	NOUN
inlawrev-2554	476	13	.	.	PUNCT
inlawrev-2554	477	1	i	i	PRON
inlawrev-2554	477	2	d.	d.	PROPN
inlawrev-2554	477	3	at	at	ADP
inlawrev-2554	477	4	430	430	NUM
inlawrev-2554	477	5	n.6	n.6	NOUN
inlawrev-2554	477	6	.	.	PUNCT
inlawrev-2554	477	7	^^^id	^^^id	PROPN
inlawrev-2554	477	8	.	.	PUNCT
inlawrev-2554	478	1	at	at	ADP
inlawrev-2554	478	2	431	431	NUM
inlawrev-2554	478	3	-	-	SYM
inlawrev-2554	478	4	32	32	NUM
inlawrev-2554	478	5	.	.	PUNCT
inlawrev-2554	478	6	mobil	mobil	PROPN
inlawrev-2554	478	7	's	's	PART
inlawrev-2554	478	8	aggregate	aggregate	ADJ
inlawrev-2554	478	9	tax	tax	NOUN
inlawrev-2554	478	10	liability	liability	NOUN
inlawrev-2554	478	11	for	for	ADP
inlawrev-2554	478	12	the	the	DET
inlawrev-2554	478	13	three	three	NUM
inlawrev-2554	478	14	years	year	NOUN
inlawrev-2554	478	15	was	be	AUX
inlawrev-2554	478	16	calculated	calculate	VERB
inlawrev-2554	478	17	by	by	ADP
inlawrev-2554	478	18	vermont	vermont	PROPN
inlawrev-2554	478	19	at	at	ADP
inlawrev-2554	478	20	over	over	ADP
inlawrev-2554	478	21	$	$	SYM
inlawrev-2554	478	22	76,000	76,000	NUM
inlawrev-2554	478	23	.	.	PUNCT
inlawrev-2554	479	1	i	i	PRON
inlawrev-2554	479	2	d.	d.	PROPN
inlawrev-2554	479	3	at	at	ADP
inlawrev-2554	479	4	432	432	NUM
inlawrev-2554	479	5	.	.	PUNCT
inlawrev-2554	479	6	''	''	PUNCT
inlawrev-2554	480	1	'	'	PUNCT
inlawrev-2554	480	2	i	i	PRON
inlawrev-2554	480	3	d.	d.	PROPN
inlawrev-2554	480	4	at	at	ADP
inlawrev-2554	480	5	432	432	NUM
inlawrev-2554	480	6	,	,	PUNCT
inlawrev-2554	480	7	'	'	PUNCT
inlawrev-2554	480	8	^'id	^'id	NUM
inlawrev-2554	480	9	.	.	PUNCT
inlawrev-2554	481	1	vermont	vermont	PROPN
inlawrev-2554	481	2	allows	allow	VERB
inlawrev-2554	481	3	a	a	DET
inlawrev-2554	481	4	corporation	corporation	NOUN
inlawrev-2554	481	5	to	to	PART
inlawrev-2554	481	6	petition	petition	VERB
inlawrev-2554	481	7	for	for	ADP
inlawrev-2554	481	8	relief	relief	NOUN
inlawrev-2554	481	9	where	where	SCONJ
inlawrev-2554	481	10	the	the	DET
inlawrev-2554	481	11	three	three	NUM
inlawrev-2554	481	12	-	-	PUNCT
inlawrev-2554	481	13	factor	factor	NOUN
inlawrev-2554	481	14	formula	formula	NOUN
inlawrev-2554	481	15	results	result	NOUN
inlawrev-2554	481	16	in	in	ADP
inlawrev-2554	481	17	an	an	DET
inlawrev-2554	481	18	unfair	unfair	ADJ
inlawrev-2554	481	19	apportionment	apportionment	NOUN
inlawrev-2554	481	20	.	.	PUNCT
inlawrev-2554	482	1	^^^mobil	^^^mobil	PROPN
inlawrev-2554	482	2	oil	oil	PROPN
inlawrev-2554	482	3	corp	corp	PROPN
inlawrev-2554	482	4	.	.	PROPN
inlawrev-2554	483	1	v.	v.	ADP
inlawrev-2554	483	2	comm'r	comm'r	NOUN
inlawrev-2554	483	3	of	of	ADP
inlawrev-2554	483	4	taxes	taxis	NOUN
inlawrev-2554	483	5	,	,	PUNCT
inlawrev-2554	483	6	136	136	NUM
inlawrev-2554	483	7	vt	vt	NOUN
inlawrev-2554	483	8	.	.	PROPN
inlawrev-2554	483	9	545	545	NUM
inlawrev-2554	483	10	,	,	PUNCT
inlawrev-2554	483	11	394	394	NUM
inlawrev-2554	483	12	a.2d	a.2d	SYM
inlawrev-2554	483	13	1147	1147	NUM
inlawrev-2554	483	14	(	(	PUNCT
inlawrev-2554	483	15	1978	1978	NUM
inlawrev-2554	483	16	)	)	PUNCT
inlawrev-2554	483	17	.	.	PUNCT
inlawrev-2554	484	1	^3	^3	PUNCT
inlawrev-2554	484	2	^	^	SYM
inlawrev-2554	484	3	445	445	NUM
inlawrev-2554	484	4	u.s	u.s	PROPN
inlawrev-2554	484	5	.	.	PROPN
inlawrev-2554	484	6	at	at	ADP
inlawrev-2554	484	7	449	449	NUM
inlawrev-2554	484	8	.	.	PUNCT
inlawrev-2554	484	9	''	''	PUNCT
inlawrev-2554	485	1	*	*	PUNCT
inlawrev-2554	485	2	i	i	PRON
inlawrev-2554	485	3	d.	d.	PROPN
inlawrev-2554	485	4	at	at	ADP
inlawrev-2554	485	5	436	436	NUM
inlawrev-2554	485	6	.	.	PUNCT
inlawrev-2554	485	7	''	''	PUNCT
inlawrev-2554	485	8	'	'	PUNCT
inlawrev-2554	485	9	i	i	PRON
inlawrev-2554	485	10	d.	d.	PROPN
inlawrev-2554	485	11	''	''	PUNCT
inlawrev-2554	485	12	^id	^id	PROPN
inlawrev-2554	485	13	.	.	PUNCT
inlawrev-2554	486	1	at	at	ADP
inlawrev-2554	486	2	438	438	NUM
inlawrev-2554	486	3	-	-	SYM
inlawrev-2554	486	4	39	39	NUM
inlawrev-2554	486	5	.	.	PUNCT
inlawrev-2554	486	6	mobil	mobil	PROPN
inlawrev-2554	486	7	had	have	AUX
inlawrev-2554	486	8	claimed	claim	VERB
inlawrev-2554	486	9	that	that	SCONJ
inlawrev-2554	486	10	foreign	foreign	ADJ
inlawrev-2554	486	11	-	-	PUNCT
inlawrev-2554	486	12	source	source	NOUN
inlawrev-2554	486	13	dividends	dividend	NOUN
inlawrev-2554	486	14	by	by	ADP
inlawrev-2554	486	15	their	their	PRON
inlawrev-2554	486	16	very	very	ADJ
inlawrev-2554	486	17	nature	nature	NOUN
inlawrev-2554	486	18	are	be	AUX
inlawrev-2554	486	19	not	not	PART
inlawrev-2554	486	20	apportionable	apportionable	ADJ
inlawrev-2554	486	21	income	income	NOUN
inlawrev-2554	486	22	.	.	PUNCT
inlawrev-2554	487	1	i	i	PRON
inlawrev-2554	487	2	d.	d.	PROPN
inlawrev-2554	487	3	at	at	ADP
inlawrev-2554	487	4	434	434	NUM
inlawrev-2554	487	5	.	.	PUNCT
inlawrev-2554	487	6	''	''	PUNCT
inlawrev-2554	488	1	ud	ud	PROPN
inlawrev-2554	488	2	.	.	PUNCT
inlawrev-2554	489	1	at	at	ADP
inlawrev-2554	489	2	440	440	NUM
inlawrev-2554	489	3	.	.	PUNCT
inlawrev-2554	489	4	1983	1983	NUM
inlawrev-2554	489	5	]	]	PUNCT
inlawrev-2554	489	6	taxing	tax	VERB
inlawrev-2554	489	7	multinational	multinational	ADJ
inlawrev-2554	489	8	corporations	corporation	NOUN
inlawrev-2554	489	9	801	801	NUM
inlawrev-2554	489	10	dividends	dividend	NOUN
inlawrev-2554	489	11	received	receive	VERB
inlawrev-2554	489	12	in	in	ADP
inlawrev-2554	489	13	a	a	DET
inlawrev-2554	489	14	unitary	unitary	ADJ
inlawrev-2554	489	15	business	business	NOUN
inlawrev-2554	489	16	as	as	ADP
inlawrev-2554	489	17	proceeding	proceed	VERB
inlawrev-2554	489	18	from	from	ADP
inlawrev-2554	489	19	a	a	DET
inlawrev-2554	489	20	separate	separate	ADJ
inlawrev-2554	489	21	identifiable	identifiable	ADJ
inlawrev-2554	489	22	source	source	NOUN
inlawrev-2554	489	23	because	because	SCONJ
inlawrev-2554	489	24	separate	separate	ADJ
inlawrev-2554	489	25	accounting	accounting	NOUN
inlawrev-2554	489	26	may	may	AUX
inlawrev-2554	489	27	fail	fail	VERB
inlawrev-2554	489	28	to	to	PART
inlawrev-2554	489	29	account	account	VERB
inlawrev-2554	489	30	for	for	ADP
inlawrev-2554	489	31	contributions	contribution	NOUN
inlawrev-2554	489	32	to	to	ADP
inlawrev-2554	489	33	profitability	profitability	NOUN
inlawrev-2554	489	34	,	,	PUNCT
inlawrev-2554	489	35	such	such	ADJ
inlawrev-2554	489	36	as	as	ADP
inlawrev-2554	489	37	integrated	integrated	ADJ
inlawrev-2554	489	38	functions	function	NOUN
inlawrev-2554	489	39	,	,	PUNCT
inlawrev-2554	489	40	centralized	centralized	ADJ
inlawrev-2554	489	41	management	management	NOUN
inlawrev-2554	489	42	,	,	PUNCT
inlawrev-2554	489	43	and	and	CCONJ
inlawrev-2554	489	44	economies	economy	NOUN
inlawrev-2554	489	45	of	of	ADP
inlawrev-2554	489	46	scale	scale	NOUN
inlawrev-2554	489	47	which	which	PRON
inlawrev-2554	489	48	arise	arise	VERB
inlawrev-2554	489	49	from	from	ADP
inlawrev-2554	489	50	the	the	DET
inlawrev-2554	489	51	operation	operation	NOUN
inlawrev-2554	489	52	of	of	ADP
inlawrev-2554	489	53	the	the	DET
inlawrev-2554	489	54	business	business	NOUN
inlawrev-2554	489	55	as	as	ADP
inlawrev-2554	489	56	a	a	DET
inlawrev-2554	489	57	whole/^	whole/^	NOUN
inlawrev-2554	489	58	®	®	NOUN
inlawrev-2554	489	59	therefore	therefore	ADV
inlawrev-2554	489	60	,	,	PUNCT
inlawrev-2554	489	61	the	the	DET
inlawrev-2554	489	62	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	489	63	corporation	corporation	NOUN
inlawrev-2554	489	64	must	must	AUX
inlawrev-2554	489	65	show	show	VERB
inlawrev-2554	489	66	that	that	SCONJ
inlawrev-2554	489	67	foreignsource	foreignsource	NOUN
inlawrev-2554	489	68	income	income	NOUN
inlawrev-2554	489	69	was	be	AUX
inlawrev-2554	489	70	earned	earn	VERB
inlawrev-2554	489	71	in	in	ADP
inlawrev-2554	489	72	the	the	DET
inlawrev-2554	489	73	course	course	NOUN
inlawrev-2554	489	74	of	of	ADP
inlawrev-2554	489	75	activities	activity	NOUN
inlawrev-2554	489	76	unrelated	unrelated	ADJ
inlawrev-2554	489	77	to	to	ADP
inlawrev-2554	489	78	its	its	PRON
inlawrev-2554	489	79	activities	activity	NOUN
inlawrev-2554	489	80	in	in	ADP
inlawrev-2554	489	81	the	the	DET
inlawrev-2554	489	82	taxing	tax	VERB
inlawrev-2554	489	83	state	state	NOUN
inlawrev-2554	489	84	in	in	ADP
inlawrev-2554	489	85	order	order	NOUN
inlawrev-2554	489	86	to	to	PART
inlawrev-2554	489	87	establish	establish	VERB
inlawrev-2554	489	88	that	that	SCONJ
inlawrev-2554	489	89	the	the	DET
inlawrev-2554	489	90	income	income	NOUN
inlawrev-2554	489	91	is	be	AUX
inlawrev-2554	489	92	not	not	PART
inlawrev-2554	489	93	subject	subject	ADJ
inlawrev-2554	489	94	to	to	ADP
inlawrev-2554	489	95	formulary	formulary	NOUN
inlawrev-2554	489	96	apportionment/^^	apportionment/^^	PROPN
inlawrev-2554	489	97	the	the	DET
inlawrev-2554	489	98	court	court	NOUN
inlawrev-2554	489	99	found	find	VERB
inlawrev-2554	489	100	that	that	SCONJ
inlawrev-2554	489	101	mobil	mobil	PROPN
inlawrev-2554	489	102	failed	fail	VERB
inlawrev-2554	489	103	to	to	PART
inlawrev-2554	489	104	demonstrate	demonstrate	VERB
inlawrev-2554	489	105	that	that	SCONJ
inlawrev-2554	489	106	the	the	DET
inlawrev-2554	489	107	activities	activity	NOUN
inlawrev-2554	489	108	of	of	ADP
inlawrev-2554	489	109	its	its	PRON
inlawrev-2554	489	110	foreign	foreign	ADJ
inlawrev-2554	489	111	subsidiaries	subsidiary	NOUN
inlawrev-2554	489	112	were	be	AUX
inlawrev-2554	489	113	distinct	distinct	ADJ
inlawrev-2554	489	114	from	from	ADP
inlawrev-2554	489	115	its	its	PRON
inlawrev-2554	489	116	marketing	marketing	NOUN
inlawrev-2554	489	117	activities	activity	NOUN
inlawrev-2554	489	118	in	in	ADP
inlawrev-2554	489	119	the	the	DET
inlawrev-2554	489	120	taxing	tax	VERB
inlawrev-2554	489	121	state.^^	state.^^	NOUN
inlawrev-2554	489	122	°	°	SCONJ
inlawrev-2554	489	123	the	the	DET
inlawrev-2554	489	124	unitary	unitary	ADJ
inlawrev-2554	489	125	business	business	NOUN
inlawrev-2554	489	126	principle	principle	NOUN
inlawrev-2554	489	127	remains	remain	VERB
inlawrev-2554	489	128	the	the	DET
inlawrev-2554	489	129	linchpin	linchpin	NOUN
inlawrev-2554	489	130	of	of	ADP
inlawrev-2554	489	131	the	the	DET
inlawrev-2554	489	132	court	court	NOUN
inlawrev-2554	489	133	's	's	PART
inlawrev-2554	489	134	decision	decision	NOUN
inlawrev-2554	489	135	with	with	ADP
inlawrev-2554	489	136	regard	regard	NOUN
inlawrev-2554	489	137	to	to	ADP
inlawrev-2554	489	138	the	the	DET
inlawrev-2554	489	139	due	due	ADJ
inlawrev-2554	489	140	process	process	NOUN
inlawrev-2554	489	141	analysis	analysis	NOUN
inlawrev-2554	489	142	of	of	ADP
inlawrev-2554	489	143	state	state	NOUN
inlawrev-2554	489	144	taxation	taxation	NOUN
inlawrev-2554	489	145	of	of	ADP
inlawrev-2554	489	146	foreign	foreign	ADJ
inlawrev-2554	489	147	-	-	PUNCT
inlawrev-2554	489	148	source	source	NOUN
inlawrev-2554	489	149	income/"^	income/"^	NOUN
inlawrev-2554	489	150	a	a	DET
inlawrev-2554	489	151	multinational	multinational	ADJ
inlawrev-2554	489	152	corporation	corporation	NOUN
inlawrev-2554	489	153	must	must	AUX
inlawrev-2554	489	154	prove	prove	VERB
inlawrev-2554	489	155	that	that	SCONJ
inlawrev-2554	489	156	there	there	PRON
inlawrev-2554	489	157	is	be	VERB
inlawrev-2554	489	158	not	not	PART
inlawrev-2554	489	159	an	an	DET
inlawrev-2554	489	160	underlying	underlie	VERB
inlawrev-2554	489	161	unitary	unitary	ADJ
inlawrev-2554	489	162	business	business	NOUN
inlawrev-2554	489	163	involving	involve	VERB
inlawrev-2554	489	164	the	the	DET
inlawrev-2554	489	165	operations	operation	NOUN
inlawrev-2554	489	166	producing	produce	VERB
inlawrev-2554	489	167	the	the	DET
inlawrev-2554	489	168	foreign	foreign	ADJ
inlawrev-2554	489	169	-	-	PUNCT
inlawrev-2554	489	170	source	source	NOUN
inlawrev-2554	489	171	income	income	NOUN
inlawrev-2554	489	172	in	in	ADP
inlawrev-2554	489	173	order	order	NOUN
inlawrev-2554	489	174	to	to	PART
inlawrev-2554	489	175	exclude	exclude	VERB
inlawrev-2554	489	176	such	such	ADJ
inlawrev-2554	489	177	income	income	NOUN
inlawrev-2554	489	178	from	from	ADP
inlawrev-2554	489	179	a	a	DET
inlawrev-2554	489	180	state	state	NOUN
inlawrev-2554	489	181	's	's	PART
inlawrev-2554	489	182	apportionable	apportionable	ADJ
inlawrev-2554	489	183	tax	tax	NOUN
inlawrev-2554	489	184	base/"^	base/"^	NUM
inlawrev-2554	489	185	second	second	NOUN
inlawrev-2554	489	186	,	,	PUNCT
inlawrev-2554	489	187	mobil	mobil	PROPN
inlawrev-2554	489	188	argued	argue	VERB
inlawrev-2554	489	189	that	that	SCONJ
inlawrev-2554	489	190	it	it	PRON
inlawrev-2554	489	191	was	be	AUX
inlawrev-2554	489	192	subject	subject	ADJ
inlawrev-2554	489	193	to	to	ADP
inlawrev-2554	489	194	an	an	DET
inlawrev-2554	489	195	unconstitutional	unconstitutional	ADJ
inlawrev-2554	489	196	burden	burden	NOUN
inlawrev-2554	489	197	of	of	ADP
inlawrev-2554	489	198	multiple	multiple	ADJ
inlawrev-2554	489	199	taxation	taxation	NOUN
inlawrev-2554	489	200	because	because	SCONJ
inlawrev-2554	489	201	the	the	DET
inlawrev-2554	489	202	foreign	foreign	ADJ
inlawrev-2554	489	203	-	-	PUNCT
inlawrev-2554	489	204	source	source	NOUN
inlawrev-2554	489	205	dividends	dividend	NOUN
inlawrev-2554	489	206	would	would	AUX
inlawrev-2554	489	207	be	be	AUX
inlawrev-2554	489	208	potentially	potentially	ADV
inlawrev-2554	489	209	taxable	taxable	ADJ
inlawrev-2554	489	210	in	in	ADP
inlawrev-2554	489	211	full	full	ADJ
inlawrev-2554	489	212	in	in	ADP
inlawrev-2554	489	213	the	the	DET
inlawrev-2554	489	214	state	state	NOUN
inlawrev-2554	489	215	of	of	ADP
inlawrev-2554	489	216	its	its	PRON
inlawrev-2554	489	217	commercial	commercial	ADJ
inlawrev-2554	489	218	domicile	domicile	NOUN
inlawrev-2554	489	219	by	by	ADP
inlawrev-2554	489	220	means	mean	NOUN
inlawrev-2554	489	221	of	of	ADP
inlawrev-2554	489	222	specific	specific	ADJ
inlawrev-2554	489	223	allocation.^"^	allocation.^"^	PROPN
inlawrev-2554	489	224	on	on	ADP
inlawrev-2554	489	225	this	this	DET
inlawrev-2554	489	226	commerce	commerce	NOUN
inlawrev-2554	489	227	clause	clause	NOUN
inlawrev-2554	489	228	issue	issue	NOUN
inlawrev-2554	489	229	,	,	PUNCT
inlawrev-2554	489	230	the	the	DET
inlawrev-2554	489	231	court	court	NOUN
inlawrev-2554	489	232	decided	decide	VERB
inlawrev-2554	489	233	that	that	SCONJ
inlawrev-2554	489	234	where	where	SCONJ
inlawrev-2554	489	235	the	the	DET
inlawrev-2554	489	236	foreign	foreign	ADJ
inlawrev-2554	489	237	-	-	PUNCT
inlawrev-2554	489	238	source	source	NOUN
inlawrev-2554	489	239	income	income	NOUN
inlawrev-2554	489	240	bears	bear	VERB
inlawrev-2554	489	241	relation	relation	NOUN
inlawrev-2554	489	242	to	to	ADP
inlawrev-2554	489	243	benefits	benefit	NOUN
inlawrev-2554	489	244	conferred	confer	VERB
inlawrev-2554	489	245	by	by	ADP
inlawrev-2554	489	246	several	several	ADJ
inlawrev-2554	489	247	states	state	NOUN
inlawrev-2554	489	248	,	,	PUNCT
inlawrev-2554	489	249	formulary	formulary	ADJ
inlawrev-2554	489	250	apportionment	apportionment	NOUN
inlawrev-2554	489	251	,	,	PUNCT
inlawrev-2554	489	252	rather	rather	ADV
inlawrev-2554	489	253	than	than	ADP
inlawrev-2554	489	254	specific	specific	ADJ
inlawrev-2554	489	255	allocation	allocation	NOUN
inlawrev-2554	489	256	,	,	PUNCT
inlawrev-2554	489	257	is	be	AUX
inlawrev-2554	489	258	ordinarily	ordinarily	ADV
inlawrev-2554	489	259	the	the	DET
inlawrev-2554	489	260	acceptable	acceptable	ADJ
inlawrev-2554	489	261	means	mean	NOUN
inlawrev-2554	489	262	of	of	ADP
inlawrev-2554	489	263	''	''	PUNCT
inlawrev-2554	489	264	'	'	PUNCT
inlawrev-2554	489	265	i	i	PRON
inlawrev-2554	489	266	d.	d.	PROPN
inlawrev-2554	489	267	at	at	ADP
inlawrev-2554	489	268	438	438	NUM
inlawrev-2554	489	269	.	.	PUNCT
inlawrev-2554	490	1	^'^id	^'^id	NUM
inlawrev-2554	490	2	.	.	PUNCT
inlawrev-2554	491	1	at	at	ADP
inlawrev-2554	491	2	439	439	NUM
inlawrev-2554	491	3	.	.	PUNCT
inlawrev-2554	492	1	because	because	SCONJ
inlawrev-2554	492	2	mobil	mobil	PROPN
inlawrev-2554	492	3	failed	fail	VERB
inlawrev-2554	492	4	to	to	PART
inlawrev-2554	492	5	sustain	sustain	VERB
inlawrev-2554	492	6	its	its	PRON
inlawrev-2554	492	7	burden	burden	NOUN
inlawrev-2554	492	8	of	of	ADP
inlawrev-2554	492	9	proving	prove	VERB
inlawrev-2554	492	10	any	any	DET
inlawrev-2554	492	11	unrelated	unrelated	ADJ
inlawrev-2554	492	12	business	business	NOUN
inlawrev-2554	492	13	activity	activity	NOUN
inlawrev-2554	492	14	on	on	ADP
inlawrev-2554	492	15	the	the	DET
inlawrev-2554	492	16	part	part	NOUN
inlawrev-2554	492	17	of	of	ADP
inlawrev-2554	492	18	its	its	PRON
inlawrev-2554	492	19	subsidiaries	subsidiary	NOUN
inlawrev-2554	492	20	and	and	CCONJ
inlawrev-2554	492	21	affiliates	affiliate	NOUN
inlawrev-2554	492	22	,	,	PUNCT
inlawrev-2554	492	23	the	the	DET
inlawrev-2554	492	24	court	court	NOUN
inlawrev-2554	492	25	did	do	AUX
inlawrev-2554	492	26	not	not	PART
inlawrev-2554	492	27	have	have	VERB
inlawrev-2554	492	28	to	to	PART
inlawrev-2554	492	29	decide	decide	VERB
inlawrev-2554	492	30	whether	whether	SCONJ
inlawrev-2554	492	31	the	the	DET
inlawrev-2554	492	32	foreign	foreign	ADJ
inlawrev-2554	492	33	-	-	PUNCT
inlawrev-2554	492	34	source	source	NOUN
inlawrev-2554	492	35	dividends	dividend	NOUN
inlawrev-2554	492	36	would	would	AUX
inlawrev-2554	492	37	be	be	AUX
inlawrev-2554	492	38	apportionable	apportionable	ADJ
inlawrev-2554	492	39	in	in	ADP
inlawrev-2554	492	40	the	the	DET
inlawrev-2554	492	41	absence	absence	NOUN
inlawrev-2554	492	42	of	of	ADP
inlawrev-2554	492	43	a	a	DET
inlawrev-2554	492	44	unitary	unitary	ADJ
inlawrev-2554	492	45	business	business	NOUN
inlawrev-2554	492	46	relationship	relationship	NOUN
inlawrev-2554	492	47	.	.	PUNCT
inlawrev-2554	493	1	the	the	DET
inlawrev-2554	493	2	court	court	NOUN
inlawrev-2554	493	3	added	add	VERB
inlawrev-2554	493	4	a	a	DET
inlawrev-2554	493	5	critical	critical	ADJ
inlawrev-2554	493	6	qualification	qualification	NOUN
inlawrev-2554	493	7	to	to	ADP
inlawrev-2554	493	8	its	its	PRON
inlawrev-2554	493	9	holding	holding	NOUN
inlawrev-2554	493	10	that	that	SCONJ
inlawrev-2554	493	11	the	the	DET
inlawrev-2554	493	12	foreign	foreign	ADJ
inlawrev-2554	493	13	-	-	PUNCT
inlawrev-2554	493	14	source	source	NOUN
inlawrev-2554	493	15	dividends	dividend	NOUN
inlawrev-2554	493	16	were	be	AUX
inlawrev-2554	493	17	not	not	PART
inlawrev-2554	493	18	shown	show	VERB
inlawrev-2554	493	19	to	to	PART
inlawrev-2554	493	20	be	be	AUX
inlawrev-2554	493	21	exempt	exempt	ADJ
inlawrev-2554	493	22	,	,	PUNCT
inlawrev-2554	493	23	as	as	ADP
inlawrev-2554	493	24	a	a	DET
inlawrev-2554	493	25	matter	matter	NOUN
inlawrev-2554	493	26	of	of	ADP
inlawrev-2554	493	27	due	due	ADJ
inlawrev-2554	493	28	process	process	NOUN
inlawrev-2554	493	29	,	,	PUNCT
inlawrev-2554	493	30	from	from	ADP
inlawrev-2554	493	31	apportionment	apportionment	NOUN
inlawrev-2554	493	32	in	in	ADP
inlawrev-2554	493	33	this	this	DET
inlawrev-2554	493	34	instance	instance	NOUN
inlawrev-2554	493	35	:	:	PUNCT
inlawrev-2554	493	36	we	we	PRON
inlawrev-2554	493	37	do	do	AUX
inlawrev-2554	493	38	not	not	PART
inlawrev-2554	493	39	mean	mean	VERB
inlawrev-2554	493	40	to	to	PART
inlawrev-2554	493	41	suggest	suggest	VERB
inlawrev-2554	493	42	that	that	SCONJ
inlawrev-2554	493	43	all	all	DET
inlawrev-2554	493	44	dividend	dividend	NOUN
inlawrev-2554	493	45	income	income	NOUN
inlawrev-2554	493	46	received	receive	VERB
inlawrev-2554	493	47	by	by	ADP
inlawrev-2554	493	48	corporations	corporation	NOUN
inlawrev-2554	493	49	operating	operate	VERB
inlawrev-2554	493	50	in	in	ADP
inlawrev-2554	493	51	interstate	interstate	ADJ
inlawrev-2554	493	52	commerce	commerce	NOUN
inlawrev-2554	493	53	is	be	AUX
inlawrev-2554	493	54	necessarily	necessarily	ADV
inlawrev-2554	493	55	taxable	taxable	ADJ
inlawrev-2554	493	56	in	in	ADP
inlawrev-2554	493	57	each	each	DET
inlawrev-2554	493	58	state	state	NOUN
inlawrev-2554	493	59	where	where	SCONJ
inlawrev-2554	493	60	that	that	DET
inlawrev-2554	493	61	corporation	corporation	NOUN
inlawrev-2554	493	62	does	do	VERB
inlawrev-2554	493	63	business	business	NOUN
inlawrev-2554	493	64	.	.	PUNCT
inlawrev-2554	494	1	where	where	SCONJ
inlawrev-2554	494	2	the	the	DET
inlawrev-2554	494	3	business	business	NOUN
inlawrev-2554	494	4	activities	activity	NOUN
inlawrev-2554	494	5	of	of	ADP
inlawrev-2554	494	6	the	the	DET
inlawrev-2554	494	7	dividend	dividend	NOUN
inlawrev-2554	494	8	payor	payor	NOUN
inlawrev-2554	494	9	have	have	VERB
inlawrev-2554	494	10	nothing	nothing	PRON
inlawrev-2554	494	11	to	to	PART
inlawrev-2554	494	12	do	do	VERB
inlawrev-2554	494	13	with	with	ADP
inlawrev-2554	494	14	the	the	DET
inlawrev-2554	494	15	activities	activity	NOUN
inlawrev-2554	494	16	of	of	ADP
inlawrev-2554	494	17	the	the	DET
inlawrev-2554	494	18	recipient	recipient	NOUN
inlawrev-2554	494	19	in	in	ADP
inlawrev-2554	494	20	the	the	DET
inlawrev-2554	494	21	taxing	tax	VERB
inlawrev-2554	494	22	state	state	NOUN
inlawrev-2554	494	23	,	,	PUNCT
inlawrev-2554	494	24	due	due	ADJ
inlawrev-2554	494	25	process	process	NOUN
inlawrev-2554	494	26	considerations	consideration	NOUN
inlawrev-2554	494	27	might	might	AUX
inlawrev-2554	494	28	well	well	ADV
inlawrev-2554	494	29	preclude	preclude	VERB
inlawrev-2554	494	30	apportionability	apportionability	NOUN
inlawrev-2554	494	31	,	,	PUNCT
inlawrev-2554	494	32	because	because	SCONJ
inlawrev-2554	494	33	there	there	PRON
inlawrev-2554	494	34	would	would	AUX
inlawrev-2554	494	35	be	be	AUX
inlawrev-2554	494	36	no	no	DET
inlawrev-2554	494	37	underlying	underlie	VERB
inlawrev-2554	494	38	unitary	unitary	ADJ
inlawrev-2554	494	39	business	business	NOUN
inlawrev-2554	494	40	.	.	PUNCT
inlawrev-2554	495	1	i	i	PRON
inlawrev-2554	495	2	d.	d.	PROPN
inlawrev-2554	495	3	at	at	ADP
inlawrev-2554	495	4	441	441	NUM
inlawrev-2554	495	5	-	-	SYM
inlawrev-2554	495	6	42	42	NUM
inlawrev-2554	495	7	.	.	PUNCT
inlawrev-2554	495	8	'	'	PUNCT
inlawrev-2554	495	9	^'id	^'id	NUM
inlawrev-2554	495	10	.	.	PUNCT
inlawrev-2554	496	1	at	at	ADP
inlawrev-2554	496	2	439	439	NUM
inlawrev-2554	496	3	.	.	PUNCT
inlawrev-2554	496	4	''	''	PUNCT
inlawrev-2554	496	5	'	'	PUNCT
inlawrev-2554	496	6	i	i	PRON
inlawrev-2554	496	7	d.	d.	PROPN
inlawrev-2554	496	8	"	"	PUNCT
inlawrev-2554	496	9	^the	^the	DET
inlawrev-2554	496	10	corporate	corporate	ADJ
inlawrev-2554	496	11	form	form	NOUN
inlawrev-2554	496	12	of	of	ADP
inlawrev-2554	496	13	a	a	DET
inlawrev-2554	496	14	business	business	NOUN
inlawrev-2554	496	15	may	may	AUX
inlawrev-2554	496	16	have	have	VERB
inlawrev-2554	496	17	nothing	nothing	PRON
inlawrev-2554	496	18	to	to	PART
inlawrev-2554	496	19	do	do	VERB
inlawrev-2554	496	20	with	with	ADP
inlawrev-2554	496	21	the	the	DET
inlawrev-2554	496	22	underlying	underlie	VERB
inlawrev-2554	496	23	economic	economic	ADJ
inlawrev-2554	496	24	realities	reality	NOUN
inlawrev-2554	496	25	of	of	ADP
inlawrev-2554	496	26	the	the	DET
inlawrev-2554	496	27	business	business	NOUN
inlawrev-2554	496	28	enterprise	enterprise	NOUN
inlawrev-2554	496	29	and	and	CCONJ
inlawrev-2554	496	30	transforming	transform	VERB
inlawrev-2554	496	31	operating	operate	VERB
inlawrev-2554	496	32	income	income	NOUN
inlawrev-2554	496	33	into	into	ADP
inlawrev-2554	496	34	dividends	dividend	NOUN
inlawrev-2554	496	35	ought	ought	AUX
inlawrev-2554	496	36	not	not	PART
inlawrev-2554	496	37	impair	impair	VERB
inlawrev-2554	496	38	the	the	DET
inlawrev-2554	496	39	apportionability	apportionability	NOUN
inlawrev-2554	496	40	of	of	ADP
inlawrev-2554	496	41	income	income	NOUN
inlawrev-2554	496	42	.	.	PUNCT
inlawrev-2554	497	1	i	i	PRON
inlawrev-2554	497	2	d.	d.	PROPN
inlawrev-2554	497	3	at	at	ADP
inlawrev-2554	497	4	440	440	NUM
inlawrev-2554	497	5	-	-	SYM
inlawrev-2554	497	6	41	41	NUM
inlawrev-2554	497	7	.	.	PUNCT
inlawrev-2554	498	1	it	it	PRON
inlawrev-2554	498	2	is	be	AUX
inlawrev-2554	498	3	interesting	interesting	ADJ
inlawrev-2554	498	4	to	to	PART
inlawrev-2554	498	5	note	note	VERB
inlawrev-2554	498	6	how	how	SCONJ
inlawrev-2554	498	7	the	the	DET
inlawrev-2554	498	8	court	court	NOUN
inlawrev-2554	498	9	framed	frame	VERB
inlawrev-2554	498	10	the	the	DET
inlawrev-2554	498	11	issue	issue	NOUN
inlawrev-2554	498	12	and	and	CCONJ
inlawrev-2554	498	13	confined	confine	VERB
inlawrev-2554	498	14	its	its	PRON
inlawrev-2554	498	15	opinion	opinion	NOUN
inlawrev-2554	498	16	to	to	ADP
inlawrev-2554	498	17	the	the	DET
inlawrev-2554	498	18	issue	issue	NOUN
inlawrev-2554	498	19	of	of	ADP
inlawrev-2554	498	20	"	"	PUNCT
inlawrev-2554	498	21	whether	whether	SCONJ
inlawrev-2554	498	22	there	there	PRON
inlawrev-2554	498	23	is	be	VERB
inlawrev-2554	498	24	something	something	PRON
inlawrev-2554	498	25	about	about	ADP
inlawrev-2554	498	26	the	the	DET
inlawrev-2554	498	27	character	character	NOUN
inlawrev-2554	498	28	of	of	ADP
inlawrev-2554	498	29	income	income	NOUN
inlawrev-2554	498	30	earned	earn	VERB
inlawrev-2554	498	31	from	from	ADP
inlawrev-2554	498	32	investments	investment	NOUN
inlawrev-2554	498	33	in	in	ADP
inlawrev-2554	498	34	affiliates	affiliate	NOUN
inlawrev-2554	498	35	and	and	CCONJ
inlawrev-2554	498	36	subsidiaries	subsidiary	NOUN
inlawrev-2554	498	37	operating	operate	VERB
inlawrev-2554	498	38	abroad	abroad	ADV
inlawrev-2554	498	39	that	that	PRON
inlawrev-2554	498	40	precludes	preclude	VERB
inlawrev-2554	498	41	,	,	PUNCT
inlawrev-2554	498	42	as	as	ADP
inlawrev-2554	498	43	a	a	DET
inlawrev-2554	498	44	constitutional	constitutional	ADJ
inlawrev-2554	498	45	matter	matter	NOUN
inlawrev-2554	498	46	,	,	PUNCT
inlawrev-2554	498	47	state	state	NOUN
inlawrev-2554	498	48	taxation	taxation	NOUN
inlawrev-2554	498	49	of	of	ADP
inlawrev-2554	498	50	that	that	DET
inlawrev-2554	498	51	income	income	NOUN
inlawrev-2554	498	52	by	by	ADP
inlawrev-2554	498	53	the	the	DET
inlawrev-2554	498	54	apportionment	apportionment	ADJ
inlawrev-2554	498	55	method	method	NOUN
inlawrev-2554	498	56	.	.	PUNCT
inlawrev-2554	498	57	"	"	PUNCT
inlawrev-2554	499	1	i	i	PRON
inlawrev-2554	499	2	d.	d.	PROPN
inlawrev-2554	499	3	at	at	ADP
inlawrev-2554	499	4	435	435	NUM
inlawrev-2554	499	5	.	.	PUNCT
inlawrev-2554	499	6	'	'	PUNCT
inlawrev-2554	500	1	*	*	PUNCT
inlawrev-2554	500	2	'	'	VERB
inlawrev-2554	500	3	i	i	PRON
inlawrev-2554	500	4	d.	d.	PROPN
inlawrev-2554	500	5	at	at	ADP
inlawrev-2554	500	6	436	436	NUM
inlawrev-2554	500	7	.	.	PUNCT
inlawrev-2554	500	8	802	802	NUM
inlawrev-2554	500	9	'	'	PART
inlawrev-2554	500	10	indiana	indiana	PROPN
inlawrev-2554	500	11	law	law	PROPN
inlawrev-2554	500	12	review	review	NOUN
inlawrev-2554	500	13	[	[	X
inlawrev-2554	500	14	vol	vol	NOUN
inlawrev-2554	500	15	.	.	PUNCT
inlawrev-2554	501	1	16:783	16:783	NUM
inlawrev-2554	501	2	taxation/^^	taxation/^^	PROPN
inlawrev-2554	501	3	the	the	DET
inlawrev-2554	501	4	court	court	NOUN
inlawrev-2554	501	5	acknowledged	acknowledge	VERB
inlawrev-2554	501	6	that	that	SCONJ
inlawrev-2554	501	7	the	the	DET
inlawrev-2554	501	8	state	state	NOUN
inlawrev-2554	501	9	of	of	ADP
inlawrev-2554	501	10	commercial	commercial	ADJ
inlawrev-2554	501	11	domicile	domicile	NOUN
inlawrev-2554	501	12	may	may	AUX
inlawrev-2554	501	13	have	have	VERB
inlawrev-2554	501	14	the	the	DET
inlawrev-2554	501	15	authority	authority	NOUN
inlawrev-2554	501	16	to	to	PART
inlawrev-2554	501	17	impose	impose	VERB
inlawrev-2554	501	18	some	some	DET
inlawrev-2554	501	19	tax	tax	NOUN
inlawrev-2554	501	20	on	on	ADP
inlawrev-2554	501	21	the	the	DET
inlawrev-2554	501	22	dividend	dividend	NOUN
inlawrev-2554	501	23	income;^^^	income;^^^	PROPN
inlawrev-2554	501	24	however	however	ADV
inlawrev-2554	501	25	,	,	PUNCT
inlawrev-2554	501	26	the	the	DET
inlawrev-2554	501	27	court	court	NOUN
inlawrev-2554	501	28	concluded	conclude	VERB
inlawrev-2554	501	29	that	that	SCONJ
inlawrev-2554	501	30	there	there	PRON
inlawrev-2554	501	31	is	be	VERB
inlawrev-2554	501	32	no	no	DET
inlawrev-2554	501	33	reason	reason	NOUN
inlawrev-2554	501	34	to	to	PART
inlawrev-2554	501	35	find	find	VERB
inlawrev-2554	501	36	the	the	DET
inlawrev-2554	501	37	taxing	tax	VERB
inlawrev-2554	501	38	authority	authority	NOUN
inlawrev-2554	501	39	of	of	ADP
inlawrev-2554	501	40	the	the	DET
inlawrev-2554	501	41	domiciliary	domiciliary	PROPN
inlawrev-2554	501	42	state	state	PROPN
inlawrev-2554	501	43	exclusive	exclusive	ADJ
inlawrev-2554	501	44	in	in	ADP
inlawrev-2554	501	45	cases	case	NOUN
inlawrev-2554	501	46	in	in	ADP
inlawrev-2554	501	47	which	which	PRON
inlawrev-2554	501	48	the	the	DET
inlawrev-2554	501	49	dividend	dividend	NOUN
inlawrev-2554	501	50	income	income	NOUN
inlawrev-2554	501	51	proceeds	proceed	NOUN
inlawrev-2554	501	52	from	from	ADP
inlawrev-2554	501	53	a	a	DET
inlawrev-2554	501	54	unitary	unitary	ADJ
inlawrev-2554	501	55	enterprise	enterprise	NOUN
inlawrev-2554	501	56	where	where	SCONJ
inlawrev-2554	501	57	some	some	DET
inlawrev-2554	501	58	part	part	NOUN
inlawrev-2554	501	59	of	of	ADP
inlawrev-2554	501	60	that	that	DET
inlawrev-2554	501	61	business	business	NOUN
inlawrev-2554	501	62	operates	operate	VERB
inlawrev-2554	501	63	in	in	ADP
inlawrev-2554	501	64	states	state	NOUN
inlawrev-2554	501	65	other	other	ADJ
inlawrev-2554	501	66	than	than	ADP
inlawrev-2554	501	67	the	the	DET
inlawrev-2554	501	68	state	state	NOUN
inlawrev-2554	501	69	of	of	ADP
inlawrev-2554	501	70	the	the	DET
inlawrev-2554	501	71	corporation	corporation	NOUN
inlawrev-2554	501	72	's	's	PART
inlawrev-2554	501	73	commercial	commercial	ADJ
inlawrev-2554	501	74	domicile.^*^	domicile.^*^	NOUN
inlawrev-2554	501	75	the	the	DET
inlawrev-2554	501	76	court	court	NOUN
inlawrev-2554	501	77	ruled	rule	VERB
inlawrev-2554	501	78	the	the	DET
inlawrev-2554	501	79	domicile	domicile	NOUN
inlawrev-2554	501	80	analysis	analysis	NOUN
inlawrev-2554	501	81	based	base	VERB
inlawrev-2554	501	82	on	on	ADP
inlawrev-2554	501	83	property	property	NOUN
inlawrev-2554	501	84	tax	tax	NOUN
inlawrev-2554	501	85	principles	principle	NOUN
inlawrev-2554	501	86	carries	carry	VERB
inlawrev-2554	501	87	little	little	ADJ
inlawrev-2554	501	88	force	force	NOUN
inlawrev-2554	501	89	in	in	ADP
inlawrev-2554	501	90	the	the	DET
inlawrev-2554	501	91	context	context	NOUN
inlawrev-2554	501	92	of	of	ADP
inlawrev-2554	501	93	income	income	NOUN
inlawrev-2554	501	94	taxation.^^^	taxation.^^^	NOUN
inlawrev-2554	501	95	the	the	DET
inlawrev-2554	501	96	court	court	NOUN
inlawrev-2554	501	97	determined	determine	VERB
inlawrev-2554	501	98	that	that	SCONJ
inlawrev-2554	501	99	a	a	DET
inlawrev-2554	501	100	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	501	101	state	state	NOUN
inlawrev-2554	501	102	's	's	PART
inlawrev-2554	501	103	interest	interest	NOUN
inlawrev-2554	501	104	in	in	ADP
inlawrev-2554	501	105	taxing	tax	VERB
inlawrev-2554	501	106	its	its	PRON
inlawrev-2554	501	107	proportionate	proportionate	ADJ
inlawrev-2554	501	108	share	share	NOUN
inlawrev-2554	501	109	of	of	ADP
inlawrev-2554	501	110	a	a	DET
inlawrev-2554	501	111	multinational	multinational	ADJ
inlawrev-2554	501	112	corporation	corporation	NOUN
inlawrev-2554	501	113	's	's	PART
inlawrev-2554	501	114	dividend	dividend	NOUN
inlawrev-2554	501	115	income	income	NOUN
inlawrev-2554	501	116	was	be	AUX
inlawrev-2554	501	117	not	not	PART
inlawrev-2554	501	118	preempted	preempt	VERB
inlawrev-2554	501	119	by	by	ADP
inlawrev-2554	501	120	any	any	DET
inlawrev-2554	501	121	interest	interest	NOUN
inlawrev-2554	501	122	of	of	ADP
inlawrev-2554	501	123	the	the	DET
inlawrev-2554	501	124	state	state	NOUN
inlawrev-2554	501	125	of	of	ADP
inlawrev-2554	501	126	commercial	commercial	ADJ
inlawrev-2554	501	127	domicile/^	domicile/^	PROPN
inlawrev-2554	501	128	®	®	NOUN
inlawrev-2554	501	129	third	third	ADJ
inlawrev-2554	501	130	,	,	PUNCT
inlawrev-2554	501	131	mobil	mobil	PROPN
inlawrev-2554	501	132	argued	argue	VERB
inlawrev-2554	501	133	that	that	SCONJ
inlawrev-2554	501	134	the	the	DET
inlawrev-2554	501	135	foreign	foreign	ADJ
inlawrev-2554	501	136	-	-	PUNCT
inlawrev-2554	501	137	source	source	NOUN
inlawrev-2554	501	138	of	of	ADP
inlawrev-2554	501	139	the	the	DET
inlawrev-2554	501	140	dividends	dividend	NOUN
inlawrev-2554	501	141	subjected	subject	VERB
inlawrev-2554	501	142	the	the	DET
inlawrev-2554	501	143	corporation	corporation	NOUN
inlawrev-2554	501	144	to	to	ADP
inlawrev-2554	501	145	a	a	DET
inlawrev-2554	501	146	risk	risk	NOUN
inlawrev-2554	501	147	of	of	ADP
inlawrev-2554	501	148	multiple	multiple	ADJ
inlawrev-2554	501	149	taxation	taxation	NOUN
inlawrev-2554	501	150	at	at	ADP
inlawrev-2554	501	151	the	the	DET
inlawrev-2554	501	152	international	international	PROPN
inlawrev-2554	501	153	level/''^	level/''^	ADP
inlawrev-2554	501	154	the	the	DET
inlawrev-2554	501	155	corporation	corporation	NOUN
inlawrev-2554	501	156	did	do	AUX
inlawrev-2554	501	157	not	not	PART
inlawrev-2554	501	158	broadly	broadly	ADV
inlawrev-2554	501	159	propose	propose	VERB
inlawrev-2554	501	160	that	that	SCONJ
inlawrev-2554	501	161	foreignsource	foreignsource	NOUN
inlawrev-2554	501	162	income	income	NOUN
inlawrev-2554	501	163	is	be	AUX
inlawrev-2554	501	164	totally	totally	ADV
inlawrev-2554	501	165	sheltered	shelter	VERB
inlawrev-2554	501	166	from	from	ADP
inlawrev-2554	501	167	state	state	NOUN
inlawrev-2554	501	168	taxation	taxation	NOUN
inlawrev-2554	501	169	;	;	PUNCT
inlawrev-2554	501	170	rather	rather	ADV
inlawrev-2554	501	171	,	,	PUNCT
inlawrev-2554	501	172	mobil	mobil	PROPN
inlawrev-2554	501	173	maintained	maintain	VERB
inlawrev-2554	501	174	that	that	SCONJ
inlawrev-2554	501	175	federal	federal	ADJ
inlawrev-2554	501	176	tax	tax	NOUN
inlawrev-2554	501	177	policies	policy	NOUN
inlawrev-2554	501	178	against	against	ADP
inlawrev-2554	501	179	double	double	ADJ
inlawrev-2554	501	180	taxation	taxation	NOUN
inlawrev-2554	501	181	of	of	ADP
inlawrev-2554	501	182	foreignsource	foreignsource	NOUN
inlawrev-2554	501	183	income	income	NOUN
inlawrev-2554	501	184	required	require	VERB
inlawrev-2554	501	185	that	that	SCONJ
inlawrev-2554	501	186	the	the	DET
inlawrev-2554	501	187	income	income	NOUN
inlawrev-2554	501	188	must	must	AUX
inlawrev-2554	501	189	be	be	AUX
inlawrev-2554	501	190	specifically	specifically	ADV
inlawrev-2554	501	191	allocated	allocate	VERB
inlawrev-2554	501	192	to	to	ADP
inlawrev-2554	501	193	the	the	DET
inlawrev-2554	501	194	state	state	NOUN
inlawrev-2554	501	195	of	of	ADP
inlawrev-2554	501	196	commercial	commercial	ADJ
inlawrev-2554	501	197	domicile	domicile	NOUN
inlawrev-2554	501	198	for	for	ADP
inlawrev-2554	501	199	imposition	imposition	NOUN
inlawrev-2554	501	200	of	of	ADP
inlawrev-2554	501	201	state	state	NOUN
inlawrev-2554	501	202	taxation	taxation	NOUN
inlawrev-2554	501	203	.	.	PUNCT
inlawrev-2554	502	1	^^	^^	PUNCT
inlawrev-2554	502	2	°	°	PRON
inlawrev-2554	502	3	mobil	mobil	PROPN
inlawrev-2554	502	4	asserted	assert	VERB
inlawrev-2554	502	5	that	that	SCONJ
inlawrev-2554	502	6	the	the	DET
inlawrev-2554	502	7	court	court	NOUN
inlawrev-2554	502	8	's	's	PART
inlawrev-2554	502	9	decision	decision	NOUN
inlawrev-2554	502	10	in	in	ADP
inlawrev-2554	502	11	japan	japan	PROPN
inlawrev-2554	502	12	line	line	PROPN
inlawrev-2554	502	13	,	,	PUNCT
inlawrev-2554	502	14	ltd	ltd	PROPN
inlawrev-2554	502	15	.	.	PROPN
inlawrev-2554	503	1	v.	v.	ADP
inlawrev-2554	503	2	county	county	PROPN
inlawrev-2554	503	3	of	of	ADP
inlawrev-2554	503	4	los	los	PROPN
inlawrev-2554	503	5	angeles^^^	angeles^^^	PROPN
inlawrev-2554	503	6	required	require	VERB
inlawrev-2554	503	7	the	the	DET
inlawrev-2554	503	8	allocation	allocation	NOUN
inlawrev-2554	503	9	of	of	ADP
inlawrev-2554	503	10	the	the	DET
inlawrev-2554	503	11	tax	tax	NOUN
inlawrev-2554	503	12	to	to	ADP
inlawrev-2554	503	13	the	the	DET
inlawrev-2554	503	14	state	state	NOUN
inlawrev-2554	503	15	of	of	ADP
inlawrev-2554	503	16	the	the	DET
inlawrev-2554	503	17	corporation	corporation	NOUN
inlawrev-2554	503	18	's	's	PART
inlawrev-2554	503	19	domicile	domicile	NOUN
inlawrev-2554	503	20	,	,	PUNCT
inlawrev-2554	503	21	because	because	SCONJ
inlawrev-2554	503	22	apportionment	apportionment	PROPN
inlawrev-2554	503	23	's	's	PART
inlawrev-2554	503	24	inherent	inherent	ADJ
inlawrev-2554	503	25	inaccuracy	inaccuracy	NOUN
inlawrev-2554	503	26	would	would	AUX
inlawrev-2554	503	27	create	create	VERB
inlawrev-2554	503	28	a	a	DET
inlawrev-2554	503	29	risk	risk	NOUN
inlawrev-2554	503	30	of	of	ADP
inlawrev-2554	503	31	multiple	multiple	ADJ
inlawrev-2554	503	32	taxation	taxation	NOUN
inlawrev-2554	503	33	which	which	PRON
inlawrev-2554	503	34	the	the	DET
inlawrev-2554	503	35	court	court	NOUN
inlawrev-2554	503	36	would	would	AUX
inlawrev-2554	503	37	be	be	AUX
inlawrev-2554	503	38	unable	unable	ADJ
inlawrev-2554	503	39	to	to	PART
inlawrev-2554	503	40	correct/^^	correct/^^	VERB
inlawrev-2554	503	41	the	the	DET
inlawrev-2554	503	42	supreme	supreme	PROPN
inlawrev-2554	503	43	court	court	PROPN
inlawrev-2554	503	44	found	find	VERB
inlawrev-2554	503	45	that	that	SCONJ
inlawrev-2554	503	46	the	the	DET
inlawrev-2554	503	47	tax	tax	NOUN
inlawrev-2554	503	48	did	do	AUX
inlawrev-2554	503	49	not	not	PART
inlawrev-2554	503	50	impose	impose	VERB
inlawrev-2554	503	51	an	an	DET
inlawrev-2554	503	52	undue	undue	ADJ
inlawrev-2554	503	53	burden	burden	NOUN
inlawrev-2554	503	54	on	on	ADP
inlawrev-2554	503	55	foreign	foreign	ADJ
inlawrev-2554	503	56	commerce/^^	commerce/^^	PROPN
inlawrev-2554	503	57	the	the	DET
inlawrev-2554	503	58	court	court	NOUN
inlawrev-2554	503	59	distin'''id	distin'''id	NOUN
inlawrev-2554	503	60	.	.	PUNCT
inlawrev-2554	504	1	at	at	ADP
inlawrev-2554	504	2	446	446	NUM
inlawrev-2554	504	3	.	.	PUNCT
inlawrev-2554	504	4	''	''	PUNCT
inlawrev-2554	504	5	'	'	PUNCT
inlawrev-2554	504	6	i	i	PRON
inlawrev-2554	504	7	d.	d.	VERB
inlawrev-2554	504	8	at	at	ADP
inlawrev-2554	504	9	445	445	NUM
inlawrev-2554	504	10	.	.	PUNCT
inlawrev-2554	504	11	''	''	PUNCT
inlawrev-2554	505	1	'	'	PUNCT
inlawrev-2554	505	2	i	i	PRON
inlawrev-2554	505	3	d.	d.	VERB
inlawrev-2554	505	4	at	at	ADP
inlawrev-2554	505	5	445	445	NUM
inlawrev-2554	505	6	-	-	SYM
inlawrev-2554	505	7	46	46	NUM
inlawrev-2554	505	8	.	.	PUNCT
inlawrev-2554	505	9	''	''	PUNCT
inlawrev-2554	506	1	ud	ud	PROPN
inlawrev-2554	506	2	.	.	PUNCT
inlawrev-2554	507	1	at	at	ADP
inlawrev-2554	507	2	445	445	NUM
inlawrev-2554	507	3	.	.	PUNCT
inlawrev-2554	508	1	the	the	DET
inlawrev-2554	508	2	court	court	NOUN
inlawrev-2554	508	3	noted	note	VERB
inlawrev-2554	508	4	that	that	SCONJ
inlawrev-2554	508	5	cases	case	NOUN
inlawrev-2554	508	6	upholding	uphold	VERB
inlawrev-2554	508	7	allocation	allocation	NOUN
inlawrev-2554	508	8	to	to	ADP
inlawrev-2554	508	9	a	a	DET
inlawrev-2554	508	10	single	single	ADJ
inlawrev-2554	508	11	situs	situs	NOUN
inlawrev-2554	508	12	for	for	ADP
inlawrev-2554	508	13	property	property	NOUN
inlawrev-2554	508	14	tax	tax	NOUN
inlawrev-2554	508	15	purposes	purpose	NOUN
inlawrev-2554	508	16	have	have	AUX
inlawrev-2554	508	17	distinguished	distinguish	VERB
inlawrev-2554	508	18	income	income	NOUN
inlawrev-2554	508	19	tax	tax	NOUN
inlawrev-2554	508	20	situations	situation	NOUN
inlawrev-2554	508	21	involving	involve	VERB
inlawrev-2554	508	22	formulary	formulary	ADJ
inlawrev-2554	508	23	apportionment	apportionment	NOUN
inlawrev-2554	508	24	.	.	PUNCT
inlawrev-2554	509	1	see	see	VERB
inlawrev-2554	509	2	wheeling	wheel	VERB
inlawrev-2554	509	3	steel	steel	PROPN
inlawrev-2554	509	4	corp	corp	PROPN
inlawrev-2554	509	5	.	.	PROPN
inlawrev-2554	510	1	v.	v.	PROPN
inlawrev-2554	510	2	fox	fox	PROPN
inlawrev-2554	510	3	,	,	PUNCT
inlawrev-2554	510	4	298	298	NUM
inlawrev-2554	510	5	u.s	u.s	PROPN
inlawrev-2554	510	6	.	.	PROPN
inlawrev-2554	510	7	193	193	NUM
inlawrev-2554	510	8	,	,	PUNCT
inlawrev-2554	510	9	212	212	NUM
inlawrev-2554	510	10	(	(	PUNCT
inlawrev-2554	510	11	1936	1936	NUM
inlawrev-2554	510	12	)	)	PUNCT
inlawrev-2554	510	13	.	.	PUNCT
inlawrev-2554	510	14	^*m45	^*m45	PUNCT
inlawrev-2554	511	1	u.s	u.s	PROPN
inlawrev-2554	511	2	.	.	PROPN
inlawrev-2554	512	1	at	at	ADP
inlawrev-2554	512	2	445	445	NUM
inlawrev-2554	512	3	-	-	SYM
inlawrev-2554	512	4	46	46	NUM
inlawrev-2554	512	5	.	.	PUNCT
inlawrev-2554	513	1	the	the	DET
inlawrev-2554	513	2	constitutionality	constitutionality	NOUN
inlawrev-2554	513	3	of	of	ADP
inlawrev-2554	513	4	a	a	DET
inlawrev-2554	513	5	state	state	NOUN
inlawrev-2554	513	6	tax	tax	NOUN
inlawrev-2554	513	7	assessed	assess	VERB
inlawrev-2554	513	8	pursuant	pursuant	NOUN
inlawrev-2554	513	9	to	to	ADP
inlawrev-2554	513	10	formulary	formulary	ADJ
inlawrev-2554	513	11	apportionment	apportionment	NOUN
inlawrev-2554	513	12	should	should	AUX
inlawrev-2554	513	13	not	not	PART
inlawrev-2554	513	14	depend	depend	VERB
inlawrev-2554	513	15	on	on	ADP
inlawrev-2554	513	16	the	the	DET
inlawrev-2554	513	17	vagaries	vagary	NOUN
inlawrev-2554	513	18	of	of	ADP
inlawrev-2554	513	19	the	the	DET
inlawrev-2554	513	20	tax	tax	NOUN
inlawrev-2554	513	21	policies	policy	NOUN
inlawrev-2554	513	22	of	of	ADP
inlawrev-2554	513	23	the	the	DET
inlawrev-2554	513	24	state	state	NOUN
inlawrev-2554	513	25	of	of	ADP
inlawrev-2554	513	26	commercial	commercial	ADJ
inlawrev-2554	513	27	domicile	domicile	NOUN
inlawrev-2554	513	28	of	of	ADP
inlawrev-2554	513	29	a	a	DET
inlawrev-2554	513	30	corporation	corporation	NOUN
inlawrev-2554	513	31	.	.	PUNCT
inlawrev-2554	514	1	i	i	PRON
inlawrev-2554	514	2	d.	d.	PROPN
inlawrev-2554	514	3	at	at	ADP
inlawrev-2554	514	4	444	444	NUM
inlawrev-2554	514	5	.	.	PUNCT
inlawrev-2554	515	1	the	the	DET
inlawrev-2554	515	2	commercial	commercial	ADJ
inlawrev-2554	515	3	domicile	domicile	NOUN
inlawrev-2554	515	4	in	in	ADP
inlawrev-2554	515	5	this	this	DET
inlawrev-2554	515	6	case	case	NOUN
inlawrev-2554	515	7	did	do	AUX
inlawrev-2554	515	8	not	not	PART
inlawrev-2554	515	9	tax	tax	VERB
inlawrev-2554	515	10	the	the	DET
inlawrev-2554	515	11	dividend	dividend	NOUN
inlawrev-2554	515	12	income	income	NOUN
inlawrev-2554	515	13	in	in	ADP
inlawrev-2554	515	14	question	question	NOUN
inlawrev-2554	515	15	and	and	CCONJ
inlawrev-2554	515	16	the	the	DET
inlawrev-2554	515	17	court	court	NOUN
inlawrev-2554	515	18	noted	note	VERB
inlawrev-2554	515	19	that	that	SCONJ
inlawrev-2554	515	20	"	"	PUNCT
inlawrev-2554	515	21	actual	actual	ADJ
inlawrev-2554	515	22	multiple	multiple	ADJ
inlawrev-2554	515	23	taxation	taxation	NOUN
inlawrev-2554	515	24	is	be	AUX
inlawrev-2554	515	25	not	not	PART
inlawrev-2554	515	26	demonstrated	demonstrate	VERB
inlawrev-2554	515	27	on	on	ADP
inlawrev-2554	515	28	this	this	DET
inlawrev-2554	515	29	record	record	NOUN
inlawrev-2554	515	30	.	.	PUNCT
inlawrev-2554	515	31	"	"	PUNCT
inlawrev-2554	516	1	i	i	PRON
inlawrev-2554	516	2	d.	d.	PROPN
inlawrev-2554	516	3	''	''	PUNCT
inlawrev-2554	516	4	'	'	PUNCT
inlawrev-2554	516	5	i	i	PRON
inlawrev-2554	516	6	d.	d.	PROPN
inlawrev-2554	516	7	at	at	ADP
inlawrev-2554	516	8	436	436	NUM
inlawrev-2554	516	9	.	.	PUNCT
inlawrev-2554	516	10	''	''	PUNCT
inlawrev-2554	516	11	'	'	PUNCT
inlawrev-2554	516	12	i	i	PRON
inlawrev-2554	516	13	d.	d.	PROPN
inlawrev-2554	516	14	at	at	ADP
inlawrev-2554	516	15	446	446	NUM
inlawrev-2554	516	16	.	.	PUNCT
inlawrev-2554	517	1	15144]^	15144]^	NUM
inlawrev-2554	518	1	u.s	u.s	PROPN
inlawrev-2554	518	2	.	.	PROPN
inlawrev-2554	518	3	434	434	NUM
inlawrev-2554	518	4	(	(	PUNCT
inlawrev-2554	518	5	1979	1979	NUM
inlawrev-2554	518	6	)	)	PUNCT
inlawrev-2554	518	7	.	.	PUNCT
inlawrev-2554	519	1	see	see	VERB
inlawrev-2554	519	2	supra	supra	PROPN
inlawrev-2554	519	3	notes	note	VERB
inlawrev-2554	519	4	20	20	NUM
inlawrev-2554	519	5	-	-	SYM
inlawrev-2554	519	6	21	21	NUM
inlawrev-2554	519	7	and	and	CCONJ
inlawrev-2554	519	8	accompanying	accompany	VERB
inlawrev-2554	519	9	text	text	NOUN
inlawrev-2554	519	10	.	.	PUNCT
inlawrev-2554	520	1	"	"	PUNCT
inlawrev-2554	520	2	h45	h45	PROPN
inlawrev-2554	520	3	u.s	u.s	PROPN
inlawrev-2554	520	4	.	.	PROPN
inlawrev-2554	521	1	at	at	ADP
inlawrev-2554	521	2	446	446	NUM
inlawrev-2554	521	3	.	.	PUNCT
inlawrev-2554	522	1	"	"	PUNCT
inlawrev-2554	522	2	ud	ud	INTJ
inlawrev-2554	522	3	.	.	PUNCT
inlawrev-2554	523	1	at	at	ADP
inlawrev-2554	523	2	449	449	NUM
inlawrev-2554	523	3	.	.	PUNCT
inlawrev-2554	524	1	the	the	DET
inlawrev-2554	524	2	court	court	NOUN
inlawrev-2554	524	3	rejected	reject	VERB
inlawrev-2554	524	4	mobil	mobil	PROPN
inlawrev-2554	524	5	's	's	PART
inlawrev-2554	524	6	argument	argument	NOUN
inlawrev-2554	524	7	on	on	ADP
inlawrev-2554	524	8	several	several	ADJ
inlawrev-2554	524	9	grounds	ground	NOUN
inlawrev-2554	524	10	.	.	PUNCT
inlawrev-2554	525	1	first	first	ADV
inlawrev-2554	525	2	,	,	PUNCT
inlawrev-2554	525	3	the	the	DET
inlawrev-2554	525	4	argument	argument	NOUN
inlawrev-2554	525	5	focused	focus	VERB
inlawrev-2554	525	6	on	on	ADP
inlawrev-2554	525	7	the	the	DET
inlawrev-2554	525	8	effect	effect	NOUN
inlawrev-2554	525	9	of	of	ADP
inlawrev-2554	525	10	foreign	foreign	ADJ
inlawrev-2554	525	11	taxation	taxation	NOUN
inlawrev-2554	525	12	when	when	SCONJ
inlawrev-2554	525	13	the	the	DET
inlawrev-2554	525	14	important	important	ADJ
inlawrev-2554	525	15	issue	issue	NOUN
inlawrev-2554	525	16	was	be	AUX
inlawrev-2554	525	17	the	the	DET
inlawrev-2554	525	18	effect	effect	NOUN
inlawrev-2554	525	19	of	of	ADP
inlawrev-2554	525	20	domestic	domestic	ADJ
inlawrev-2554	525	21	taxation	taxation	NOUN
inlawrev-2554	525	22	.	.	PUNCT
inlawrev-2554	526	1	i	i	PRON
inlawrev-2554	526	2	d.	d.	PROPN
inlawrev-2554	526	3	at	at	ADP
inlawrev-2554	526	4	447	447	NUM
inlawrev-2554	526	5	.	.	PUNCT
inlawrev-2554	527	1	second	second	ADJ
inlawrev-2554	527	2	,	,	PUNCT
inlawrev-2554	527	3	the	the	DET
inlawrev-2554	527	4	argument	argument	NOUN
inlawrev-2554	527	5	extended	extend	VERB
inlawrev-2554	527	6	to	to	ADP
inlawrev-2554	527	7	any	any	DET
inlawrev-2554	527	8	income	income	NOUN
inlawrev-2554	527	9	arguably	arguably	ADV
inlawrev-2554	527	10	earned	earn	VERB
inlawrev-2554	527	11	in	in	ADP
inlawrev-2554	527	12	foreign	foreign	ADJ
inlawrev-2554	527	13	commerce	commerce	NOUN
inlawrev-2554	527	14	which	which	PRON
inlawrev-2554	527	15	would	would	AUX
inlawrev-2554	527	16	force	force	VERB
inlawrev-2554	527	17	the	the	DET
inlawrev-2554	527	18	states	state	NOUN
inlawrev-2554	527	19	to	to	PART
inlawrev-2554	527	20	determine	determine	VERB
inlawrev-2554	527	21	whether	whether	SCONJ
inlawrev-2554	527	22	the	the	DET
inlawrev-2554	527	23	income	income	NOUN
inlawrev-2554	527	24	has	have	VERB
inlawrev-2554	527	25	a	a	DET
inlawrev-2554	527	26	foreign	foreign	ADJ
inlawrev-2554	527	27	source	source	NOUN
inlawrev-2554	527	28	.	.	PUNCT
inlawrev-2554	528	1	i	i	PRON
inlawrev-2554	528	2	d.	d.	PROPN
inlawrev-2554	528	3	third	third	PROPN
inlawrev-2554	528	4	,	,	PUNCT
inlawrev-2554	528	5	the	the	DET
inlawrev-2554	528	6	argument	argument	NOUN
inlawrev-2554	528	7	underestimated	underestimate	VERB
inlawrev-2554	528	8	the	the	DET
inlawrev-2554	528	9	court	court	NOUN
inlawrev-2554	528	10	's	's	PART
inlawrev-2554	528	11	ability	ability	NOUN
inlawrev-2554	528	12	to	to	PART
inlawrev-2554	528	13	correct	correct	VERB
inlawrev-2554	528	14	discriminatory	discriminatory	ADJ
inlawrev-2554	528	15	taxation	taxation	NOUN
inlawrev-2554	528	16	of	of	ADP
inlawrev-2554	528	17	foreign	foreign	ADJ
inlawrev-2554	528	18	commerce	commerce	NOUN
inlawrev-2554	528	19	resulting	result	VERB
inlawrev-2554	528	20	from	from	ADP
inlawrev-2554	528	21	multiple	multiple	ADJ
inlawrev-2554	528	22	1983	1983	NUM
inlawrev-2554	528	23	]	]	PUNCT
inlawrev-2554	528	24	taxing	tax	VERB
inlawrev-2554	528	25	multinational	multinational	ADJ
inlawrev-2554	528	26	corporations	corporation	NOUN
inlawrev-2554	528	27	803	803	NUM
inlawrev-2554	528	28	guished	guishe	VERB
inlawrev-2554	528	29	the	the	DET
inlawrev-2554	528	30	japan	japan	PROPN
inlawrev-2554	528	31	line	line	PROPN
inlawrev-2554	528	32	decision	decision	NOUN
inlawrev-2554	528	33	on	on	ADP
inlawrev-2554	528	34	the	the	DET
inlawrev-2554	528	35	ground	ground	NOUN
inlawrev-2554	528	36	that	that	SCONJ
inlawrev-2554	528	37	it	it	PRON
inlawrev-2554	528	38	involved	involve	VERB
inlawrev-2554	528	39	a	a	DET
inlawrev-2554	528	40	state	state	NOUN
inlawrev-2554	528	41	property	property	NOUN
inlawrev-2554	528	42	tax	tax	NOUN
inlawrev-2554	528	43	and	and	CCONJ
inlawrev-2554	528	44	that	that	SCONJ
inlawrev-2554	528	45	the	the	DET
inlawrev-2554	528	46	analysis	analysis	NOUN
inlawrev-2554	528	47	of	of	ADP
inlawrev-2554	528	48	that	that	DET
inlawrev-2554	528	49	opinion	opinion	NOUN
inlawrev-2554	528	50	did	do	AUX
inlawrev-2554	528	51	not	not	PART
inlawrev-2554	528	52	apply	apply	VERB
inlawrev-2554	528	53	to	to	ADP
inlawrev-2554	528	54	an	an	DET
inlawrev-2554	528	55	income	income	NOUN
inlawrev-2554	529	1	tax.^^	tax.^^	ADP
inlawrev-2554	529	2	*	*	NOUN
inlawrev-2554	529	3	the	the	DET
inlawrev-2554	529	4	court	court	NOUN
inlawrev-2554	529	5	did	do	AUX
inlawrev-2554	529	6	not	not	PART
inlawrev-2554	529	7	provide	provide	VERB
inlawrev-2554	529	8	any	any	DET
inlawrev-2554	529	9	analysis	analysis	NOUN
inlawrev-2554	529	10	supporting	support	VERB
inlawrev-2554	529	11	this	this	DET
inlawrev-2554	529	12	distinction	distinction	NOUN
inlawrev-2554	529	13	.	.	PUNCT
inlawrev-2554	530	1	in	in	ADP
inlawrev-2554	530	2	addition	addition	NOUN
inlawrev-2554	530	3	,	,	PUNCT
inlawrev-2554	530	4	the	the	DET
inlawrev-2554	530	5	court	court	NOUN
inlawrev-2554	530	6	noted	note	VERB
inlawrev-2554	530	7	that	that	SCONJ
inlawrev-2554	530	8	both	both	CCONJ
inlawrev-2554	530	9	federal	federal	ADJ
inlawrev-2554	530	10	and	and	CCONJ
inlawrev-2554	530	11	state	state	NOUN
inlawrev-2554	530	12	taxation	taxation	NOUN
inlawrev-2554	530	13	of	of	ADP
inlawrev-2554	530	14	income	income	NOUN
inlawrev-2554	530	15	is	be	AUX
inlawrev-2554	530	16	the	the	DET
inlawrev-2554	530	17	norm	norm	NOUN
inlawrev-2554	530	18	and	and	CCONJ
inlawrev-2554	530	19	that	that	SCONJ
inlawrev-2554	530	20	federal	federal	ADJ
inlawrev-2554	530	21	and	and	CCONJ
inlawrev-2554	530	22	state	state	NOUN
inlawrev-2554	530	23	treatment	treatment	NOUN
inlawrev-2554	530	24	of	of	ADP
inlawrev-2554	530	25	foreign	foreign	ADJ
inlawrev-2554	530	26	-	-	PUNCT
inlawrev-2554	530	27	source	source	NOUN
inlawrev-2554	530	28	income	income	NOUN
inlawrev-2554	530	29	for	for	ADP
inlawrev-2554	530	30	tax	tax	NOUN
inlawrev-2554	530	31	purposes	purpose	NOUN
inlawrev-2554	530	32	need	need	AUX
inlawrev-2554	530	33	not	not	PART
inlawrev-2554	530	34	be	be	AUX
inlawrev-2554	530	35	similar	similar	ADJ
inlawrev-2554	530	36	,	,	PUNCT
inlawrev-2554	530	37	absent	absent	ADJ
inlawrev-2554	530	38	some	some	DET
inlawrev-2554	530	39	congressional	congressional	ADJ
inlawrev-2554	530	40	directive	directive	NOUN
inlawrev-2554	530	41	.	.	PUNCT
inlawrev-2554	531	1	^^^	^^^	PUNCT
inlawrev-2554	531	2	in	in	ADP
inlawrev-2554	531	3	summary	summary	NOUN
inlawrev-2554	531	4	,	,	PUNCT
inlawrev-2554	531	5	the	the	DET
inlawrev-2554	531	6	court	court	NOUN
inlawrev-2554	531	7	held	hold	VERB
inlawrev-2554	531	8	that	that	SCONJ
inlawrev-2554	531	9	neither	neither	CCONJ
inlawrev-2554	531	10	the	the	DET
inlawrev-2554	531	11	due	due	ADJ
inlawrev-2554	531	12	process	process	NOUN
inlawrev-2554	531	13	clause	clause	NOUN
inlawrev-2554	531	14	nor	nor	CCONJ
inlawrev-2554	531	15	the	the	DET
inlawrev-2554	531	16	commerce	commerce	NOUN
inlawrev-2554	531	17	clause	clause	NOUN
inlawrev-2554	531	18	requires	require	VERB
inlawrev-2554	531	19	a	a	DET
inlawrev-2554	531	20	preference	preference	NOUN
inlawrev-2554	531	21	for	for	ADP
inlawrev-2554	531	22	specific	specific	ADJ
inlawrev-2554	531	23	allocation	allocation	NOUN
inlawrev-2554	531	24	,	,	PUNCT
inlawrev-2554	531	25	rather	rather	ADV
inlawrev-2554	531	26	than	than	ADP
inlawrev-2554	531	27	formulary	formulary	ADJ
inlawrev-2554	531	28	apportionment	apportionment	NOUN
inlawrev-2554	531	29	,	,	PUNCT
inlawrev-2554	531	30	of	of	ADP
inlawrev-2554	531	31	foreign	foreign	ADJ
inlawrev-2554	531	32	-	-	PUNCT
inlawrev-2554	531	33	source	source	NOUN
inlawrev-2554	531	34	dividend	dividend	NOUN
inlawrev-2554	531	35	income	income	NOUN
inlawrev-2554	531	36	.	.	PUNCT
inlawrev-2554	532	1	^^^	^^^	ADP
inlawrev-2554	532	2	the	the	DET
inlawrev-2554	532	3	decision	decision	NOUN
inlawrev-2554	532	4	affirms	affirm	VERB
inlawrev-2554	532	5	formulary	formulary	ADJ
inlawrev-2554	532	6	apportionment	apportionment	NOUN
inlawrev-2554	532	7	of	of	ADP
inlawrev-2554	532	8	foreignsource	foreignsource	NOUN
inlawrev-2554	532	9	dividends	dividend	NOUN
inlawrev-2554	532	10	where	where	SCONJ
inlawrev-2554	532	11	there	there	PRON
inlawrev-2554	532	12	is	be	VERB
inlawrev-2554	532	13	a	a	DET
inlawrev-2554	532	14	unitary	unitary	ADJ
inlawrev-2554	532	15	business	business	NOUN
inlawrev-2554	532	16	relationship	relationship	NOUN
inlawrev-2554	532	17	among	among	ADP
inlawrev-2554	532	18	the	the	DET
inlawrev-2554	532	19	payor	payor	NOUN
inlawrev-2554	532	20	foreign	foreign	ADJ
inlawrev-2554	532	21	subsidiaries	subsidiary	NOUN
inlawrev-2554	532	22	or	or	CCONJ
inlawrev-2554	532	23	affiliates	affiliate	NOUN
inlawrev-2554	532	24	and	and	CCONJ
inlawrev-2554	532	25	the	the	DET
inlawrev-2554	532	26	recipient	recipient	NOUN
inlawrev-2554	532	27	parent	parent	NOUN
inlawrev-2554	532	28	corporation	corporation	NOUN
inlawrev-2554	532	29	;	;	PUNCT
inlawrev-2554	532	30	however	however	ADV
inlawrev-2554	532	31	,	,	PUNCT
inlawrev-2554	532	32	it	it	PRON
inlawrev-2554	532	33	does	do	AUX
inlawrev-2554	532	34	not	not	PART
inlawrev-2554	532	35	require	require	VERB
inlawrev-2554	532	36	that	that	SCONJ
inlawrev-2554	532	37	the	the	DET
inlawrev-2554	532	38	states	state	NOUN
inlawrev-2554	532	39	employ	employ	VERB
inlawrev-2554	532	40	this	this	DET
inlawrev-2554	532	41	method	method	NOUN
inlawrev-2554	532	42	.	.	PUNCT
inlawrev-2554	533	1	even	even	ADV
inlawrev-2554	533	2	though	though	SCONJ
inlawrev-2554	533	3	the	the	DET
inlawrev-2554	533	4	holding	holding	NOUN
inlawrev-2554	533	5	in	in	ADP
inlawrev-2554	533	6	mobil	mobil	PROPN
inlawrev-2554	533	7	is	be	AUX
inlawrev-2554	533	8	limited	limit	VERB
inlawrev-2554	533	9	as	as	ADP
inlawrev-2554	533	10	such	such	ADJ
inlawrev-2554	533	11	,	,	PUNCT
inlawrev-2554	533	12	the	the	DET
inlawrev-2554	533	13	analysis	analysis	NOUN
inlawrev-2554	533	14	of	of	ADP
inlawrev-2554	533	15	this	this	DET
inlawrev-2554	533	16	decision	decision	NOUN
inlawrev-2554	533	17	remains	remain	VERB
inlawrev-2554	533	18	at	at	ADP
inlawrev-2554	533	19	the	the	DET
inlawrev-2554	533	20	center	center	NOUN
inlawrev-2554	533	21	of	of	ADP
inlawrev-2554	533	22	the	the	DET
inlawrev-2554	533	23	issues	issue	NOUN
inlawrev-2554	533	24	concerning	concern	VERB
inlawrev-2554	533	25	the	the	DET
inlawrev-2554	533	26	state	state	NOUN
inlawrev-2554	533	27	taxation	taxation	NOUN
inlawrev-2554	533	28	of	of	ADP
inlawrev-2554	533	29	foreign	foreign	ADJ
inlawrev-2554	533	30	-	-	PUNCT
inlawrev-2554	533	31	source	source	NOUN
inlawrev-2554	533	32	income	income	NOUN
inlawrev-2554	533	33	.	.	PUNCT
inlawrev-2554	534	1	the	the	DET
inlawrev-2554	534	2	most	most	ADV
inlawrev-2554	534	3	important	important	ADJ
inlawrev-2554	534	4	issue	issue	NOUN
inlawrev-2554	534	5	unanswered	unanswere	VERB
inlawrev-2554	534	6	by	by	ADP
inlawrev-2554	534	7	the	the	DET
inlawrev-2554	534	8	mobil	mobil	PROPN
inlawrev-2554	534	9	opinion	opinion	NOUN
inlawrev-2554	534	10	is	be	AUX
inlawrev-2554	534	11	the	the	DET
inlawrev-2554	534	12	criteria	criterion	NOUN
inlawrev-2554	534	13	for	for	ADP
inlawrev-2554	534	14	a	a	DET
inlawrev-2554	534	15	fair	fair	ADJ
inlawrev-2554	534	16	apportionment	apportionment	NOUN
inlawrev-2554	534	17	formula	formula	NOUN
inlawrev-2554	534	18	to	to	PART
inlawrev-2554	534	19	be	be	AUX
inlawrev-2554	534	20	used	use	VERB
inlawrev-2554	534	21	in	in	ADP
inlawrev-2554	534	22	the	the	DET
inlawrev-2554	534	23	context	context	NOUN
inlawrev-2554	534	24	of	of	ADP
inlawrev-2554	534	25	foreign	foreign	ADJ
inlawrev-2554	534	26	-	-	PUNCT
inlawrev-2554	534	27	source	source	NOUN
inlawrev-2554	534	28	income	income	NOUN
inlawrev-2554	534	29	.	.	PUNCT
inlawrev-2554	535	1	the	the	DET
inlawrev-2554	535	2	court	court	NOUN
inlawrev-2554	535	3	did	do	AUX
inlawrev-2554	535	4	not	not	PART
inlawrev-2554	535	5	address	address	VERB
inlawrev-2554	535	6	a	a	DET
inlawrev-2554	535	7	second	second	ADJ
inlawrev-2554	535	8	due	due	ADJ
inlawrev-2554	535	9	process	process	NOUN
inlawrev-2554	535	10	clause	clause	NOUN
inlawrev-2554	535	11	requirement	requirement	NOUN
inlawrev-2554	535	12	which	which	PRON
inlawrev-2554	535	13	necessitates	necessitate	VERB
inlawrev-2554	535	14	a	a	DET
inlawrev-2554	535	15	rational	rational	ADJ
inlawrev-2554	535	16	relationship	relationship	NOUN
inlawrev-2554	535	17	between	between	ADP
inlawrev-2554	535	18	the	the	DET
inlawrev-2554	535	19	income	income	NOUN
inlawrev-2554	535	20	taxed	tax	VERB
inlawrev-2554	535	21	and	and	CCONJ
inlawrev-2554	535	22	the	the	DET
inlawrev-2554	535	23	activities	activity	NOUN
inlawrev-2554	535	24	of	of	ADP
inlawrev-2554	535	25	the	the	DET
inlawrev-2554	535	26	corporation	corporation	NOUN
inlawrev-2554	535	27	within	within	ADP
inlawrev-2554	535	28	the	the	DET
inlawrev-2554	535	29	state.^^^	state.^^^	NOUN
inlawrev-2554	535	30	arguably	arguably	ADV
inlawrev-2554	535	31	vermont	vermont	PROPN
inlawrev-2554	535	32	's	's	PART
inlawrev-2554	535	33	apportionment	apportionment	ADJ
inlawrev-2554	535	34	formula	formula	NOUN
inlawrev-2554	535	35	violated	violate	VERB
inlawrev-2554	535	36	this	this	DET
inlawrev-2554	535	37	second	second	ADJ
inlawrev-2554	535	38	requirement	requirement	NOUN
inlawrev-2554	535	39	because	because	SCONJ
inlawrev-2554	535	40	it	it	PRON
inlawrev-2554	535	41	failed	fail	VERB
inlawrev-2554	535	42	to	to	PART
inlawrev-2554	535	43	reflect	reflect	VERB
inlawrev-2554	535	44	the	the	DET
inlawrev-2554	535	45	foreign	foreign	ADJ
inlawrev-2554	535	46	sales	sale	NOUN
inlawrev-2554	535	47	,	,	PUNCT
inlawrev-2554	535	48	property	property	NOUN
inlawrev-2554	535	49	,	,	PUNCT
inlawrev-2554	535	50	and	and	CCONJ
inlawrev-2554	535	51	payroll	payroll	NOUN
inlawrev-2554	535	52	values	value	NOUN
inlawrev-2554	535	53	of	of	ADP
inlawrev-2554	535	54	the	the	DET
inlawrev-2554	535	55	subsidiary	subsidiary	NOUN
inlawrev-2554	535	56	corporations.^^	corporations.^^	PROPN
inlawrev-2554	536	1	*	*	PROPN
inlawrev-2554	537	1	taxation	taxation	NOUN
inlawrev-2554	537	2	.	.	PUNCT
inlawrev-2554	538	1	i	i	PRON
inlawrev-2554	538	2	d.	d.	PROPN
inlawrev-2554	538	3	fourth	fourth	ADV
inlawrev-2554	538	4	,	,	PUNCT
inlawrev-2554	538	5	specific	specific	ADJ
inlawrev-2554	538	6	allocation	allocation	NOUN
inlawrev-2554	538	7	would	would	AUX
inlawrev-2554	538	8	not	not	PART
inlawrev-2554	538	9	necessarily	necessarily	ADV
inlawrev-2554	538	10	entail	entail	VERB
inlawrev-2554	538	11	less	less	ADJ
inlawrev-2554	538	12	of	of	ADP
inlawrev-2554	538	13	a	a	DET
inlawrev-2554	538	14	tax	tax	NOUN
inlawrev-2554	538	15	on	on	ADP
inlawrev-2554	538	16	foreign	foreign	ADJ
inlawrev-2554	538	17	-	-	PUNCT
inlawrev-2554	538	18	source	source	NOUN
inlawrev-2554	538	19	income	income	NOUN
inlawrev-2554	538	20	.	.	PUNCT
inlawrev-2554	539	1	i	i	PRON
inlawrev-2554	539	2	d.	d.	PROPN
inlawrev-2554	539	3	at	at	ADP
inlawrev-2554	539	4	447	447	NUM
inlawrev-2554	539	5	-	-	SYM
inlawrev-2554	539	6	48	48	NUM
inlawrev-2554	539	7	.	.	PUNCT
inlawrev-2554	540	1	^^"the	^^"the	DET
inlawrev-2554	540	2	court	court	NOUN
inlawrev-2554	540	3	properly	properly	ADV
inlawrev-2554	540	4	rejected	reject	VERB
inlawrev-2554	540	5	the	the	DET
inlawrev-2554	540	6	corporation	corporation	NOUN
inlawrev-2554	540	7	's	's	PART
inlawrev-2554	540	8	reliance	reliance	NOUN
inlawrev-2554	540	9	upon	upon	SCONJ
inlawrev-2554	540	10	japan	japan	PROPN
inlawrev-2554	540	11	line	line	PROPN
inlawrev-2554	540	12	,	,	PUNCT
inlawrev-2554	540	13	which	which	PRON
inlawrev-2554	540	14	was	be	AUX
inlawrev-2554	540	15	concerned	concern	VERB
inlawrev-2554	540	16	with	with	ADP
inlawrev-2554	540	17	property	property	NOUN
inlawrev-2554	540	18	taxation	taxation	NOUN
inlawrev-2554	540	19	of	of	ADP
inlawrev-2554	540	20	instrumentalities	instrumentality	NOUN
inlawrev-2554	540	21	of	of	ADP
inlawrev-2554	540	22	foreign	foreign	PROPN
inlawrev-2554	540	23	commerce	commerce	PROPN
inlawrev-2554	540	24	.	.	PUNCT
inlawrev-2554	541	1	japan	japan	PROPN
inlawrev-2554	541	2	line	line	PROPN
inlawrev-2554	541	3	dealt	deal	VERB
inlawrev-2554	541	4	with	with	ADP
inlawrev-2554	541	5	multiple	multiple	ADJ
inlawrev-2554	541	6	taxation	taxation	NOUN
inlawrev-2554	541	7	on	on	ADP
inlawrev-2554	541	8	a	a	DET
inlawrev-2554	541	9	purely	purely	ADV
inlawrev-2554	541	10	international	international	ADJ
inlawrev-2554	541	11	level	level	NOUN
inlawrev-2554	541	12	,	,	PUNCT
inlawrev-2554	541	13	not	not	PART
inlawrev-2554	541	14	on	on	ADP
inlawrev-2554	541	15	an	an	DET
inlawrev-2554	541	16	interstate	interstate	ADJ
inlawrev-2554	541	17	level	level	NOUN
inlawrev-2554	541	18	as	as	ADP
inlawrev-2554	541	19	in	in	ADP
inlawrev-2554	541	20	mobil	mobil	PROPN
inlawrev-2554	541	21	.	.	PUNCT
inlawrev-2554	542	1	federal	federal	ADJ
inlawrev-2554	542	2	interests	interest	NOUN
inlawrev-2554	542	3	necessitate	necessitate	ADJ
inlawrev-2554	542	4	that	that	SCONJ
inlawrev-2554	542	5	any	any	DET
inlawrev-2554	542	6	state	state	NOUN
inlawrev-2554	542	7	taxation	taxation	NOUN
inlawrev-2554	542	8	of	of	ADP
inlawrev-2554	542	9	foreign	foreign	ADJ
inlawrev-2554	542	10	commerce	commerce	NOUN
inlawrev-2554	542	11	must	must	AUX
inlawrev-2554	542	12	meet	meet	VERB
inlawrev-2554	542	13	stricter	strict	ADJ
inlawrev-2554	542	14	standards	standard	NOUN
inlawrev-2554	542	15	of	of	ADP
inlawrev-2554	542	16	review	review	NOUN
inlawrev-2554	542	17	than	than	ADP
inlawrev-2554	542	18	like	like	ADP
inlawrev-2554	542	19	taxation	taxation	NOUN
inlawrev-2554	542	20	imposed	impose	VERB
inlawrev-2554	542	21	solely	solely	ADV
inlawrev-2554	542	22	on	on	ADP
inlawrev-2554	542	23	interstate	interstate	ADJ
inlawrev-2554	542	24	commerce	commerce	NOUN
inlawrev-2554	542	25	.	.	PUNCT
inlawrev-2554	543	1	1^^445	1^^445	PROPN
inlawrev-2554	544	1	u.s	u.s	PROPN
inlawrev-2554	544	2	.	.	PROPN
inlawrev-2554	544	3	at	at	ADP
inlawrev-2554	544	4	448	448	NUM
inlawrev-2554	544	5	.	.	PUNCT
inlawrev-2554	544	6	''	''	PUNCT
inlawrev-2554	545	1	'	'	PUNCT
inlawrev-2554	545	2	i	i	PRON
inlawrev-2554	545	3	d.	d.	PROPN
inlawrev-2554	545	4	at	at	ADP
inlawrev-2554	545	5	449	449	NUM
inlawrev-2554	545	6	.	.	PUNCT
inlawrev-2554	546	1	^"the	^"the	DET
inlawrev-2554	546	2	court	court	NOUN
inlawrev-2554	546	3	avoided	avoid	VERB
inlawrev-2554	546	4	this	this	DET
inlawrev-2554	546	5	issue	issue	NOUN
inlawrev-2554	546	6	when	when	SCONJ
inlawrev-2554	546	7	it	it	PRON
inlawrev-2554	546	8	explained	explain	VERB
inlawrev-2554	546	9	that	that	SCONJ
inlawrev-2554	546	10	mobil	mobil	PROPN
inlawrev-2554	546	11	's	's	PART
inlawrev-2554	546	12	"	"	PUNCT
inlawrev-2554	546	13	election	election	NOUN
inlawrev-2554	546	14	to	to	PART
inlawrev-2554	546	15	attack	attack	VERB
inlawrev-2554	546	16	the	the	DET
inlawrev-2554	546	17	tax	tax	NOUN
inlawrev-2554	546	18	base	base	NOUN
inlawrev-2554	546	19	rather	rather	ADV
inlawrev-2554	546	20	than	than	ADP
inlawrev-2554	546	21	the	the	DET
inlawrev-2554	546	22	formula	formula	NOUN
inlawrev-2554	546	23	substantially	substantially	ADV
inlawrev-2554	546	24	narrows	narrow	VERB
inlawrev-2554	546	25	the	the	DET
inlawrev-2554	546	26	issues	issue	NOUN
inlawrev-2554	546	27	before	before	ADP
inlawrev-2554	546	28	us	we	PRON
inlawrev-2554	546	29	.	.	PUNCT
inlawrev-2554	547	1	in	in	ADP
inlawrev-2554	547	2	deciding	decide	VERB
inlawrev-2554	547	3	this	this	DET
inlawrev-2554	547	4	appeal	appeal	NOUN
inlawrev-2554	547	5	,	,	PUNCT
inlawrev-2554	547	6	we	we	PRON
inlawrev-2554	547	7	do	do	AUX
inlawrev-2554	547	8	not	not	PART
inlawrev-2554	547	9	consider	consider	VERB
inlawrev-2554	547	10	whether	whether	SCONJ
inlawrev-2554	547	11	application	application	NOUN
inlawrev-2554	547	12	of	of	ADP
inlawrev-2554	547	13	vermont	vermont	PROPN
inlawrev-2554	547	14	's	's	PART
inlawrev-2554	547	15	formula	formula	NOUN
inlawrev-2554	547	16	produced	produce	VERB
inlawrev-2554	547	17	a	a	DET
inlawrev-2554	547	18	fair	fair	ADJ
inlawrev-2554	547	19	attribution	attribution	NOUN
inlawrev-2554	547	20	of	of	ADP
inlawrev-2554	547	21	[	[	PUNCT
inlawrev-2554	547	22	mobil	mobil	NOUN
inlawrev-2554	547	23	's	's	PART
inlawrev-2554	547	24	]	]	PUNCT
inlawrev-2554	547	25	dividend	dividend	NOUN
inlawrev-2554	547	26	income	income	NOUN
inlawrev-2554	547	27	to	to	ADP
inlawrev-2554	547	28	that	that	DET
inlawrev-2554	547	29	state	state	NOUN
inlawrev-2554	547	30	.	.	PUNCT
inlawrev-2554	547	31	"	"	PUNCT
inlawrev-2554	548	1	i	i	PRON
inlawrev-2554	548	2	d.	d.	PROPN
inlawrev-2554	548	3	at	at	ADP
inlawrev-2554	548	4	434	434	NUM
inlawrev-2554	548	5	.	.	PUNCT
inlawrev-2554	548	6	'	'	PUNCT
inlawrev-2554	548	7	^*in	^*in	PUNCT
inlawrev-2554	549	1	his	his	PRON
inlawrev-2554	549	2	dissenting	dissent	VERB
inlawrev-2554	549	3	opinion	opinion	NOUN
inlawrev-2554	549	4	.	.	PUNCT
inlawrev-2554	550	1	justice	justice	PROPN
inlawrev-2554	550	2	stevens	stevens	PROPN
inlawrev-2554	550	3	expressed	express	VERB
inlawrev-2554	550	4	the	the	DET
inlawrev-2554	550	5	view	view	NOUN
inlawrev-2554	550	6	that	that	SCONJ
inlawrev-2554	550	7	vermont	vermont	PROPN
inlawrev-2554	550	8	's	's	PART
inlawrev-2554	550	9	formula	formula	NOUN
inlawrev-2554	550	10	was	be	AUX
inlawrev-2554	550	11	indefensible	indefensible	ADJ
inlawrev-2554	550	12	because	because	SCONJ
inlawrev-2554	550	13	,	,	PUNCT
inlawrev-2554	550	14	"	"	PUNCT
inlawrev-2554	550	15	unless	unless	SCONJ
inlawrev-2554	550	16	the	the	DET
inlawrev-2554	550	17	sales	sale	NOUN
inlawrev-2554	550	18	,	,	PUNCT
inlawrev-2554	550	19	payroll	payroll	NOUN
inlawrev-2554	550	20	,	,	PUNCT
inlawrev-2554	550	21	and	and	CCONJ
inlawrev-2554	550	22	property	property	NOUN
inlawrev-2554	550	23	values	value	NOUN
inlawrev-2554	550	24	connected	connect	VERB
inlawrev-2554	550	25	with	with	ADP
inlawrev-2554	550	26	the	the	DET
inlawrev-2554	550	27	production	production	NOUN
inlawrev-2554	550	28	of	of	ADP
inlawrev-2554	550	29	income	income	NOUN
inlawrev-2554	550	30	by	by	ADP
inlawrev-2554	550	31	the	the	DET
inlawrev-2554	550	32	payor	payor	NOUN
inlawrev-2554	550	33	corporations	corporation	NOUN
inlawrev-2554	550	34	are	be	AUX
inlawrev-2554	550	35	added	add	VERB
inlawrev-2554	550	36	to	to	ADP
inlawrev-2554	550	37	the	the	DET
inlawrev-2554	550	38	denominator	denominator	NOUN
inlawrev-2554	550	39	of	of	ADP
inlawrev-2554	550	40	the	the	DET
inlawrev-2554	550	41	apportionment	apportionment	ADJ
inlawrev-2554	550	42	formula	formula	NOUN
inlawrev-2554	550	43	,	,	PUNCT
inlawrev-2554	550	44	the	the	DET
inlawrev-2554	550	45	inclusion	inclusion	NOUN
inlawrev-2554	550	46	of	of	ADP
inlawrev-2554	550	47	earnings	earning	NOUN
inlawrev-2554	550	48	attributable	attributable	ADJ
inlawrev-2554	550	49	to	to	ADP
inlawrev-2554	550	50	those	those	DET
inlawrev-2554	550	51	corporations	corporation	NOUN
inlawrev-2554	550	52	in	in	ADP
inlawrev-2554	550	53	the	the	DET
inlawrev-2554	550	54	apportionable	apportionable	ADJ
inlawrev-2554	550	55	tax	tax	NOUN
inlawrev-2554	550	56	base	base	NOUN
inlawrev-2554	550	57	will	will	AUX
inlawrev-2554	550	58	inevitably	inevitably	ADV
inlawrev-2554	550	59	cause	cause	VERB
inlawrev-2554	550	60	mobil	mobil	PROPN
inlawrev-2554	550	61	's	's	PART
inlawrev-2554	550	62	vermont	vermont	PROPN
inlawrev-2554	550	63	income	income	NOUN
inlawrev-2554	550	64	to	to	PART
inlawrev-2554	550	65	be	be	AUX
inlawrev-2554	550	66	overstated	overstate	VERB
inlawrev-2554	550	67	.	.	PUNCT
inlawrev-2554	550	68	"	"	PUNCT
inlawrev-2554	551	1	i	i	PRON
inlawrev-2554	551	2	d.	d.	PROPN
inlawrev-2554	551	3	at	at	ADP
inlawrev-2554	551	4	461	461	NUM
inlawrev-2554	551	5	(	(	PUNCT
inlawrev-2554	551	6	stevens	stevens	PROPN
inlawrev-2554	551	7	,	,	PUNCT
inlawrev-2554	551	8	j.	j.	PROPN
inlawrev-2554	551	9	,	,	PUNCT
inlawrev-2554	551	10	dissenting	dissent	VERB
inlawrev-2554	551	11	)	)	PUNCT
inlawrev-2554	551	12	.	.	PUNCT
inlawrev-2554	552	1	for	for	ADP
inlawrev-2554	552	2	the	the	DET
inlawrev-2554	552	3	position	position	NOUN
inlawrev-2554	552	4	that	that	PRON
inlawrev-2554	552	5	apportionment	apportionment	ADJ
inlawrev-2554	552	6	formula	formula	NOUN
inlawrev-2554	552	7	factors	factor	NOUN
inlawrev-2554	552	8	should	should	AUX
inlawrev-2554	552	9	be	be	AUX
inlawrev-2554	552	10	adjusted	adjust	VERB
inlawrev-2554	552	11	by	by	ADP
inlawrev-2554	552	12	taking	take	VERB
inlawrev-2554	552	13	into	into	ADP
inlawrev-2554	552	14	account	account	NOUN
inlawrev-2554	552	15	the	the	DET
inlawrev-2554	552	16	prop804	prop804	PROPN
inlawrev-2554	552	17	indiana	indiana	PROPN
inlawrev-2554	552	18	law	law	PROPN
inlawrev-2554	552	19	review	review	NOUN
inlawrev-2554	553	1	[	[	X
inlawrev-2554	553	2	vol	vol	NOUN
inlawrev-2554	553	3	.	.	PUNCT
inlawrev-2554	553	4	16:783	16:783	NUM
inlawrev-2554	553	5	vi	vi	NOUN
inlawrev-2554	553	6	.	.	PROPN
inlawrev-2554	553	7	asarco	asarco	NOUN
inlawrev-2554	553	8	and	and	CCONJ
inlawrev-2554	553	9	woolworth	woolworth	NOUN
inlawrev-2554	553	10	:	:	PUNCT
inlawrev-2554	553	11	due	due	ADJ
inlawrev-2554	553	12	process	process	NOUN
inlawrev-2554	553	13	limitations	limitation	NOUN
inlawrev-2554	553	14	on	on	ADP
inlawrev-2554	553	15	the	the	DET
inlawrev-2554	553	16	state	state	NOUN
inlawrev-2554	553	17	taxation	taxation	NOUN
inlawrev-2554	553	18	of	of	ADP
inlawrev-2554	553	19	foreign	foreign	ADJ
inlawrev-2554	553	20	-	-	PUNCT
inlawrev-2554	553	21	source	source	NOUN
inlawrev-2554	553	22	income	income	NOUN
inlawrev-2554	553	23	the	the	DET
inlawrev-2554	553	24	concept	concept	NOUN
inlawrev-2554	553	25	of	of	ADP
inlawrev-2554	553	26	a	a	DET
inlawrev-2554	553	27	unitary	unitary	ADJ
inlawrev-2554	553	28	business	business	NOUN
inlawrev-2554	553	29	has	have	AUX
inlawrev-2554	553	30	expanded	expand	VERB
inlawrev-2554	553	31	from	from	ADP
inlawrev-2554	553	32	single	single	ADJ
inlawrev-2554	553	33	corporations	corporation	NOUN
inlawrev-2554	553	34	or	or	CCONJ
inlawrev-2554	553	35	an	an	DET
inlawrev-2554	553	36	affiliated	affiliated	ADJ
inlawrev-2554	553	37	group	group	NOUN
inlawrev-2554	553	38	of	of	ADP
inlawrev-2554	553	39	corporations	corporation	NOUN
inlawrev-2554	553	40	doing	do	VERB
inlawrev-2554	553	41	business	business	NOUN
inlawrev-2554	553	42	in	in	ADP
inlawrev-2554	553	43	several	several	ADJ
inlawrev-2554	553	44	states	state	NOUN
inlawrev-2554	553	45	to	to	PART
inlawrev-2554	553	46	include	include	VERB
inlawrev-2554	553	47	the	the	DET
inlawrev-2554	553	48	income	income	NOUN
inlawrev-2554	553	49	of	of	ADP
inlawrev-2554	553	50	a	a	DET
inlawrev-2554	553	51	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	553	52	corporation	corporation	NOUN
inlawrev-2554	553	53	derived	derive	VERB
inlawrev-2554	553	54	from	from	ADP
inlawrev-2554	553	55	subsidiaries	subsidiary	NOUN
inlawrev-2554	553	56	and	and	CCONJ
inlawrev-2554	553	57	affiliates	affiliate	NOUN
inlawrev-2554	553	58	operating	operate	VERB
inlawrev-2554	553	59	outside	outside	ADP
inlawrev-2554	553	60	of	of	ADP
inlawrev-2554	553	61	the	the	DET
inlawrev-2554	553	62	united	united	PROPN
inlawrev-2554	553	63	states	states	PROPN
inlawrev-2554	553	64	.	.	PUNCT
inlawrev-2554	554	1	mobil	mobil	PROPN
inlawrev-2554	554	2	endorsed	endorse	VERB
inlawrev-2554	554	3	the	the	DET
inlawrev-2554	554	4	application	application	NOUN
inlawrev-2554	554	5	of	of	ADP
inlawrev-2554	554	6	formulary	formulary	ADJ
inlawrev-2554	554	7	apportionment	apportionment	NOUN
inlawrev-2554	554	8	to	to	ADP
inlawrev-2554	554	9	such	such	ADJ
inlawrev-2554	554	10	foreign	foreign	ADJ
inlawrev-2554	554	11	-	-	PUNCT
inlawrev-2554	554	12	source	source	NOUN
inlawrev-2554	554	13	income.^^^	income.^^^	NOUN
inlawrev-2554	554	14	the	the	DET
inlawrev-2554	554	15	principal	principal	ADJ
inlawrev-2554	554	16	basis	basis	NOUN
inlawrev-2554	554	17	for	for	ADP
inlawrev-2554	554	18	finding	find	VERB
inlawrev-2554	554	19	any	any	DET
inlawrev-2554	554	20	limitation	limitation	NOUN
inlawrev-2554	554	21	on	on	ADP
inlawrev-2554	554	22	the	the	DET
inlawrev-2554	554	23	power	power	NOUN
inlawrev-2554	554	24	of	of	ADP
inlawrev-2554	554	25	a	a	DET
inlawrev-2554	554	26	state	state	NOUN
inlawrev-2554	554	27	to	to	PART
inlawrev-2554	554	28	impose	impose	VERB
inlawrev-2554	554	29	formulary	formulary	ADJ
inlawrev-2554	554	30	apportionment	apportionment	NOUN
inlawrev-2554	554	31	on	on	ADP
inlawrev-2554	554	32	multinational	multinational	ADJ
inlawrev-2554	554	33	enterprises	enterprise	NOUN
inlawrev-2554	554	34	is	be	AUX
inlawrev-2554	554	35	a	a	DET
inlawrev-2554	554	36	successful	successful	ADJ
inlawrev-2554	554	37	demonstration	demonstration	NOUN
inlawrev-2554	554	38	that	that	PRON
inlawrev-2554	554	39	members	member	NOUN
inlawrev-2554	554	40	of	of	ADP
inlawrev-2554	554	41	a	a	DET
inlawrev-2554	554	42	group	group	NOUN
inlawrev-2554	554	43	of	of	ADP
inlawrev-2554	554	44	affiliated	affiliated	ADJ
inlawrev-2554	554	45	corporations	corporation	NOUN
inlawrev-2554	554	46	are	be	AUX
inlawrev-2554	554	47	in	in	ADP
inlawrev-2554	554	48	fact	fact	NOUN
inlawrev-2554	554	49	engaged	engage	VERB
inlawrev-2554	554	50	in	in	ADP
inlawrev-2554	554	51	discrete	discrete	ADJ
inlawrev-2554	554	52	business	business	NOUN
inlawrev-2554	554	53	enterprises	enterprise	NOUN
inlawrev-2554	554	54	unrelated	unrelated	ADJ
inlawrev-2554	554	55	to	to	ADP
inlawrev-2554	554	56	their	their	PRON
inlawrev-2554	554	57	activities	activity	NOUN
inlawrev-2554	554	58	in	in	ADP
inlawrev-2554	554	59	the	the	DET
inlawrev-2554	554	60	state.^^	state.^^	NOUN
inlawrev-2554	554	61	°	°	NOUN
inlawrev-2554	554	62	for	for	ADP
inlawrev-2554	554	63	the	the	DET
inlawrev-2554	554	64	first	first	ADJ
inlawrev-2554	554	65	time	time	NOUN
inlawrev-2554	554	66	since	since	SCONJ
inlawrev-2554	554	67	the	the	DET
inlawrev-2554	554	68	1931	1931	NUM
inlawrev-2554	554	69	decision	decision	NOUN
inlawrev-2554	554	70	in	in	ADP
inlawrev-2554	554	71	hans	hans	PROPN
inlawrev-2554	554	72	rees	rees	PROPN
inlawrev-2554	554	73	'	'	PART
inlawrev-2554	554	74	sons	son	NOUN
inlawrev-2554	554	75	,	,	PUNCT
inlawrev-2554	554	76	inc	inc	PROPN
inlawrev-2554	554	77	.	.	PROPN
inlawrev-2554	554	78	v.	v.	PROPN
inlawrev-2554	554	79	north	north	PROPN
inlawrev-2554	554	80	carolina	carolina	PROPN
inlawrev-2554	554	81	ex	ex	PROPN
inlawrev-2554	554	82	rel	rel	PROPN
inlawrev-2554	554	83	.	.	PUNCT
inlawrev-2554	555	1	maxwelu^^^	maxwelu^^^	PROPN
inlawrev-2554	555	2	the	the	DET
inlawrev-2554	555	3	corporate	corporate	ADJ
inlawrev-2554	555	4	taxpayers	taxpayer	NOUN
inlawrev-2554	555	5	in	in	ADP
inlawrev-2554	555	6	the	the	DET
inlawrev-2554	555	7	companion	companion	NOUN
inlawrev-2554	555	8	cases	case	NOUN
inlawrev-2554	555	9	of	of	ADP
inlawrev-2554	555	10	asarco	asarco	PROPN
inlawrev-2554	555	11	inc	inc	PROPN
inlawrev-2554	555	12	.	.	PROPN
inlawrev-2554	556	1	v.	v.	ADP
inlawrev-2554	556	2	idaho	idaho	PROPN
inlawrev-2554	556	3	state	state	PROPN
inlawrev-2554	556	4	tax	tax	PROPN
inlawrev-2554	556	5	commission^^^	commission^^^	PROPN
inlawrev-2554	556	6	and	and	CCONJ
inlawrev-2554	556	7	f.	f.	PROPN
inlawrev-2554	556	8	w.	w.	PROPN
inlawrev-2554	556	9	woolworth	woolworth	PROPN
inlawrev-2554	556	10	co.	co.	PROPN
inlawrev-2554	557	1	v.	v.	ADP
inlawrev-2554	557	2	taxation	taxation	NOUN
inlawrev-2554	557	3	and	and	CCONJ
inlawrev-2554	557	4	revenue	revenue	NOUN
inlawrev-2554	557	5	department^^^	department^^^	PROPN
inlawrev-2554	557	6	succeeded	succeed	VERB
inlawrev-2554	557	7	in	in	ADP
inlawrev-2554	557	8	obtaining	obtain	VERB
inlawrev-2554	557	9	a	a	DET
inlawrev-2554	557	10	ruling	ruling	NOUN
inlawrev-2554	557	11	from	from	ADP
inlawrev-2554	557	12	the	the	DET
inlawrev-2554	557	13	supreme	supreme	PROPN
inlawrev-2554	557	14	court	court	PROPN
inlawrev-2554	557	15	that	that	SCONJ
inlawrev-2554	557	16	a	a	DET
inlawrev-2554	557	17	state	state	NOUN
inlawrev-2554	557	18	tax	tax	NOUN
inlawrev-2554	557	19	on	on	ADP
inlawrev-2554	557	20	foreignsource	foreignsource	NOUN
inlawrev-2554	557	21	income	income	NOUN
inlawrev-2554	557	22	was	be	AUX
inlawrev-2554	557	23	unconstitutional	unconstitutional	ADJ
inlawrev-2554	557	24	by	by	ADP
inlawrev-2554	557	25	showing	show	VERB
inlawrev-2554	557	26	that	that	SCONJ
inlawrev-2554	557	27	certain	certain	ADJ
inlawrev-2554	557	28	income	income	NOUN
inlawrev-2554	557	29	had	have	AUX
inlawrev-2554	557	30	been	be	AUX
inlawrev-2554	557	31	derived	derive	VERB
inlawrev-2554	557	32	from	from	ADP
inlawrev-2554	557	33	discrete	discrete	ADJ
inlawrev-2554	557	34	business	business	NOUN
inlawrev-2554	557	35	enterprises.^	enterprises.^	NOUN
inlawrev-2554	557	36	*	*	PROPN
inlawrev-2554	557	37	*	*	PROPN
inlawrev-2554	557	38	erty	erty	NOUN
inlawrev-2554	557	39	,	,	PUNCT
inlawrev-2554	557	40	payroll	payroll	NOUN
inlawrev-2554	557	41	,	,	PUNCT
inlawrev-2554	557	42	and	and	CCONJ
inlawrev-2554	557	43	sales	sale	NOUN
inlawrev-2554	557	44	of	of	ADP
inlawrev-2554	557	45	the	the	DET
inlawrev-2554	557	46	payor	payor	NOUN
inlawrev-2554	557	47	subsidiaries	subsidiary	NOUN
inlawrev-2554	557	48	,	,	PUNCT
inlawrev-2554	557	49	when	when	SCONJ
inlawrev-2554	557	50	dividend	dividend	NOUN
inlawrev-2554	557	51	income	income	NOUN
inlawrev-2554	557	52	is	be	AUX
inlawrev-2554	557	53	included	include	VERB
inlawrev-2554	557	54	in	in	ADP
inlawrev-2554	557	55	a	a	DET
inlawrev-2554	557	56	corporation	corporation	NOUN
inlawrev-2554	557	57	's	's	PART
inlawrev-2554	557	58	tax	tax	NOUN
inlawrev-2554	557	59	base	base	NOUN
inlawrev-2554	557	60	,	,	PUNCT
inlawrev-2554	557	61	see	see	VERB
inlawrev-2554	557	62	feinschreiber	feinschreiber	NOUN
inlawrev-2554	557	63	,	,	PUNCT
inlawrev-2554	557	64	state	state	NOUN
inlawrev-2554	557	65	taxation	taxation	NOUN
inlawrev-2554	557	66	of	of	ADP
inlawrev-2554	557	67	foreign	foreign	ADJ
inlawrev-2554	557	68	dividends	dividend	NOUN
inlawrev-2554	557	69	after	after	ADP
inlawrev-2554	557	70	mobil	mobil	PROPN
inlawrev-2554	557	71	v.	v.	ADP
inlawrev-2554	557	72	vermont	vermont	PROPN
inlawrev-2554	557	73	:	:	PUNCT
inlawrev-2554	557	74	adjusting	adjust	VERB
inlawrev-2554	557	75	the	the	DET
inlawrev-2554	557	76	apportionment	apportionment	ADJ
inlawrev-2554	557	77	formula	formula	NOUN
inlawrev-2554	557	78	,	,	PUNCT
inlawrev-2554	557	79	6	6	NUM
inlawrev-2554	557	80	int'l	int'l	NOUN
inlawrev-2554	557	81	tax	tax	NOUN
inlawrev-2554	557	82	j.	j.	PROPN
inlawrev-2554	557	83	267	267	NUM
inlawrev-2554	557	84	(	(	PUNCT
inlawrev-2554	557	85	1980	1980	NUM
inlawrev-2554	557	86	)	)	PUNCT
inlawrev-2554	557	87	;	;	PUNCT
inlawrev-2554	558	1	nackenson	nackenson	NOUN
inlawrev-2554	558	2	,	,	PUNCT
inlawrev-2554	558	3	the	the	DET
inlawrev-2554	558	4	impact	impact	NOUN
inlawrev-2554	558	5	o/	o/	X
inlawrev-2554	558	6	mobil	mobil	PROPN
inlawrev-2554	558	7	v.	v.	ADP
inlawrev-2554	558	8	vermont	vermont	PROPN
inlawrev-2554	558	9	on	on	ADP
inlawrev-2554	558	10	interstate	interstate	ADJ
inlawrev-2554	558	11	taxation	taxation	NOUN
inlawrev-2554	558	12	,	,	PUNCT
inlawrev-2554	558	13	6	6	NUM
inlawrev-2554	558	14	int'l	int'l	NOUN
inlawrev-2554	558	15	tax	tax	NOUN
inlawrev-2554	558	16	j.	j.	NOUN
inlawrev-2554	558	17	323	323	NUM
inlawrev-2554	558	18	(	(	PUNCT
inlawrev-2554	558	19	1980	1980	NUM
inlawrev-2554	558	20	)	)	PUNCT
inlawrev-2554	558	21	.	.	PUNCT
inlawrev-2554	559	1	for	for	ADP
inlawrev-2554	559	2	a	a	DET
inlawrev-2554	559	3	more	more	ADV
inlawrev-2554	559	4	thorough	thorough	ADJ
inlawrev-2554	559	5	discussion	discussion	NOUN
inlawrev-2554	559	6	of	of	ADP
inlawrev-2554	559	7	the	the	DET
inlawrev-2554	559	8	unitary	unitary	ADJ
inlawrev-2554	559	9	business	business	NOUN
inlawrev-2554	559	10	principle	principle	NOUN
inlawrev-2554	559	11	in	in	ADP
inlawrev-2554	559	12	a	a	DET
inlawrev-2554	559	13	purely	purely	ADV
inlawrev-2554	559	14	interstate	interstate	ADJ
inlawrev-2554	559	15	context	context	NOUN
inlawrev-2554	559	16	,	,	PUNCT
inlawrev-2554	559	17	see	see	VERB
inlawrev-2554	559	18	exxon	exxon	PROPN
inlawrev-2554	559	19	corp	corp	PROPN
inlawrev-2554	559	20	.	.	PROPN
inlawrev-2554	560	1	v.	v.	ADP
inlawrev-2554	560	2	dep't	dep't	NOUN
inlawrev-2554	560	3	of	of	ADP
inlawrev-2554	560	4	revenue	revenue	NOUN
inlawrev-2554	560	5	,	,	PUNCT
inlawrev-2554	560	6	447	447	NUM
inlawrev-2554	560	7	u.s	u.s	PROPN
inlawrev-2554	560	8	.	.	PROPN
inlawrev-2554	560	9	207	207	NUM
inlawrev-2554	560	10	(	(	PUNCT
inlawrev-2554	560	11	1980	1980	NUM
inlawrev-2554	560	12	)	)	PUNCT
inlawrev-2554	560	13	.	.	PUNCT
inlawrev-2554	561	1	the	the	DET
inlawrev-2554	561	2	analysis	analysis	NOUN
inlawrev-2554	561	3	developed	develop	VERB
inlawrev-2554	561	4	in	in	ADP
inlawrev-2554	561	5	mobil	mobil	PROPN
inlawrev-2554	561	6	was	be	AUX
inlawrev-2554	561	7	subsequently	subsequently	ADV
inlawrev-2554	561	8	applied	apply	VERB
inlawrev-2554	561	9	by	by	ADP
inlawrev-2554	561	10	the	the	DET
inlawrev-2554	561	11	supreme	supreme	PROPN
inlawrev-2554	561	12	court	court	PROPN
inlawrev-2554	561	13	in	in	ADP
inlawrev-2554	561	14	exxon	exxon	PROPN
inlawrev-2554	561	15	to	to	ADP
inlawrev-2554	561	16	income	income	NOUN
inlawrev-2554	561	17	earned	earn	VERB
inlawrev-2554	561	18	from	from	ADP
inlawrev-2554	561	19	the	the	DET
inlawrev-2554	561	20	domestic	domestic	ADJ
inlawrev-2554	561	21	operations	operation	NOUN
inlawrev-2554	561	22	of	of	ADP
inlawrev-2554	561	23	a	a	DET
inlawrev-2554	561	24	vertically	vertically	ADV
inlawrev-2554	561	25	integrated	integrate	VERB
inlawrev-2554	561	26	petroleum	petroleum	NOUN
inlawrev-2554	561	27	products	product	NOUN
inlawrev-2554	561	28	corporation	corporation	NOUN
inlawrev-2554	561	29	.	.	PUNCT
inlawrev-2554	562	1	the	the	DET
inlawrev-2554	562	2	court	court	NOUN
inlawrev-2554	562	3	reviewed	review	VERB
inlawrev-2554	562	4	the	the	DET
inlawrev-2554	562	5	record	record	NOUN
inlawrev-2554	562	6	analyzing	analyze	VERB
inlawrev-2554	562	7	the	the	DET
inlawrev-2554	562	8	actual	actual	ADJ
inlawrev-2554	562	9	business	business	NOUN
inlawrev-2554	562	10	operations	operation	NOUN
inlawrev-2554	562	11	of	of	ADP
inlawrev-2554	562	12	the	the	DET
inlawrev-2554	562	13	corporation	corporation	NOUN
inlawrev-2554	562	14	which	which	PRON
inlawrev-2554	562	15	disclosed	disclose	VERB
inlawrev-2554	562	16	a	a	DET
inlawrev-2554	562	17	centi'alized	centi'alized	ADJ
inlawrev-2554	562	18	management	management	NOUN
inlawrev-2554	562	19	providing	provide	VERB
inlawrev-2554	562	20	the	the	DET
inlawrev-2554	562	21	means	mean	NOUN
inlawrev-2554	562	22	to	to	PART
inlawrev-2554	562	23	operate	operate	VERB
inlawrev-2554	562	24	an	an	DET
inlawrev-2554	562	25	optimum	optimum	ADJ
inlawrev-2554	562	26	short	short	ADJ
inlawrev-2554	562	27	-	-	PUNCT
inlawrev-2554	562	28	term	term	NOUN
inlawrev-2554	562	29	operational	operational	ADJ
inlawrev-2554	562	30	program	program	NOUN
inlawrev-2554	562	31	.	.	PUNCT
inlawrev-2554	563	1	447	447	NUM
inlawrev-2554	563	2	u.s	u.s	PROPN
inlawrev-2554	563	3	.	.	PROPN
inlawrev-2554	563	4	at	at	ADP
inlawrev-2554	563	5	224	224	NUM
inlawrev-2554	563	6	.	.	PUNCT
inlawrev-2554	564	1	the	the	DET
inlawrev-2554	564	2	marketing	marketing	NOUN
inlawrev-2554	564	3	activities	activity	NOUN
inlawrev-2554	564	4	in	in	ADP
inlawrev-2554	564	5	the	the	DET
inlawrev-2554	564	6	taxing	tax	VERB
inlawrev-2554	564	7	state	state	NOUN
inlawrev-2554	564	8	were	be	AUX
inlawrev-2554	564	9	found	find	VERB
inlawrev-2554	564	10	to	to	PART
inlawrev-2554	564	11	be	be	AUX
inlawrev-2554	564	12	interdependent	interdependent	ADJ
inlawrev-2554	564	13	with	with	ADP
inlawrev-2554	564	14	the	the	DET
inlawrev-2554	564	15	integrated	integrate	VERB
inlawrev-2554	564	16	operations	operation	NOUN
inlawrev-2554	564	17	of	of	ADP
inlawrev-2554	564	18	the	the	DET
inlawrev-2554	564	19	corporation	corporation	NOUN
inlawrev-2554	564	20	as	as	ADP
inlawrev-2554	564	21	a	a	DET
inlawrev-2554	564	22	whole	whole	NOUN
inlawrev-2554	564	23	.	.	PUNCT
inlawrev-2554	565	1	centralized	centralized	ADJ
inlawrev-2554	565	2	purchasing	purchasing	NOUN
inlawrev-2554	565	3	contributed	contribute	VERB
inlawrev-2554	565	4	to	to	ADP
inlawrev-2554	565	5	overall	overall	ADJ
inlawrev-2554	565	6	profits	profit	NOUN
inlawrev-2554	565	7	,	,	PUNCT
inlawrev-2554	565	8	centralized	centralized	ADJ
inlawrev-2554	565	9	coordination	coordination	NOUN
inlawrev-2554	565	10	achieved	achieve	VERB
inlawrev-2554	565	11	operating	operating	NOUN
inlawrev-2554	565	12	efficiencies	efficiency	NOUN
inlawrev-2554	565	13	,	,	PUNCT
inlawrev-2554	565	14	and	and	CCONJ
inlawrev-2554	565	15	overall	overall	ADJ
inlawrev-2554	565	16	product	product	NOUN
inlawrev-2554	565	17	distribution	distribution	NOUN
inlawrev-2554	565	18	was	be	AUX
inlawrev-2554	565	19	enhanced	enhance	VERB
inlawrev-2554	565	20	by	by	ADP
inlawrev-2554	565	21	administration	administration	NOUN
inlawrev-2554	565	22	from	from	ADP
inlawrev-2554	565	23	the	the	DET
inlawrev-2554	565	24	national	national	ADJ
inlawrev-2554	565	25	headquarters	headquarters	NOUN
inlawrev-2554	565	26	.	.	PUNCT
inlawrev-2554	566	1	i	i	PRON
inlawrev-2554	566	2	d.	d.	PROPN
inlawrev-2554	566	3	the	the	DET
inlawrev-2554	566	4	court	court	NOUN
inlawrev-2554	566	5	concluded	conclude	VERB
inlawrev-2554	566	6	that	that	SCONJ
inlawrev-2554	566	7	the	the	DET
inlawrev-2554	566	8	corporation	corporation	NOUN
inlawrev-2554	566	9	was	be	AUX
inlawrev-2554	566	10	a	a	DET
inlawrev-2554	566	11	"	"	PUNCT
inlawrev-2554	566	12	highly	highly	ADV
inlawrev-2554	566	13	integrated	integrate	VERB
inlawrev-2554	566	14	business	business	NOUN
inlawrev-2554	566	15	which	which	PRON
inlawrev-2554	566	16	benefits	benefit	VERB
inlawrev-2554	566	17	from	from	ADP
inlawrev-2554	566	18	an	an	DET
inlawrev-2554	566	19	umbrella	umbrella	NOUN
inlawrev-2554	566	20	of	of	ADP
inlawrev-2554	566	21	centralized	centralized	ADJ
inlawrev-2554	566	22	management	management	NOUN
inlawrev-2554	566	23	and	and	CCONJ
inlawrev-2554	566	24	controlled	control	VERB
inlawrev-2554	566	25	interaction	interaction	NOUN
inlawrev-2554	566	26	.	.	PUNCT
inlawrev-2554	566	27	"	"	PUNCT
inlawrev-2554	567	1	i	i	PRON
inlawrev-2554	567	2	d.	d.	PROPN
inlawrev-2554	567	3	^^'445	^^'445	PUNCT
inlawrev-2554	567	4	u.s	u.s	PROPN
inlawrev-2554	567	5	.	.	PROPN
inlawrev-2554	567	6	at	at	ADP
inlawrev-2554	567	7	449	449	NUM
inlawrev-2554	567	8	.	.	PUNCT
inlawrev-2554	567	9	''	''	PUNCT
inlawrev-2554	568	1	°	°	PROPN
inlawrev-2554	568	2	i	i	PRON
inlawrev-2554	568	3	d.	d.	PROPN
inlawrev-2554	568	4	at	at	ADP
inlawrev-2554	568	5	439	439	NUM
inlawrev-2554	568	6	.	.	PUNCT
inlawrev-2554	568	7	'	'	PUNCT
inlawrev-2554	569	1	*	*	PUNCT
inlawrev-2554	569	2	'	'	NUM
inlawrev-2554	569	3	283	283	NUM
inlawrev-2554	569	4	u.s	u.s	PROPN
inlawrev-2554	569	5	.	.	PROPN
inlawrev-2554	569	6	123	123	NUM
inlawrev-2554	569	7	(	(	PUNCT
inlawrev-2554	569	8	1931	1931	NUM
inlawrev-2554	569	9	)	)	PUNCT
inlawrev-2554	569	10	.	.	PUNCT
inlawrev-2554	570	1	see	see	VERB
inlawrev-2554	570	2	supra	supra	PROPN
inlawrev-2554	570	3	notes	note	VERB
inlawrev-2554	570	4	100	100	NUM
inlawrev-2554	570	5	-	-	SYM
inlawrev-2554	570	6	07	07	NUM
inlawrev-2554	570	7	and	and	CCONJ
inlawrev-2554	570	8	accompanying	accompany	VERB
inlawrev-2554	570	9	text	text	NOUN
inlawrev-2554	570	10	.	.	PUNCT
inlawrev-2554	571	1	"	"	PUNCT
inlawrev-2554	571	2	^02	^02	NUM
inlawrev-2554	571	3	s.	s.	PROPN
inlawrev-2554	571	4	ct	ct	PROPN
inlawrev-2554	571	5	.	.	PROPN
inlawrev-2554	571	6	3103	3103	NUM
inlawrev-2554	571	7	(	(	PUNCT
inlawrev-2554	571	8	1982	1982	NUM
inlawrev-2554	571	9	)	)	PUNCT
inlawrev-2554	571	10	.	.	PUNCT
inlawrev-2554	572	1	"	"	PUNCT
inlawrev-2554	572	2	n02	n02	PROPN
inlawrev-2554	572	3	s.	s.	PROPN
inlawrev-2554	572	4	ct	ct	PROPN
inlawrev-2554	572	5	.	.	PROPN
inlawrev-2554	572	6	3128	3128	NUM
inlawrev-2554	572	7	(	(	PUNCT
inlawrev-2554	572	8	1982	1982	NUM
inlawrev-2554	572	9	)	)	PUNCT
inlawrev-2554	572	10	.	.	PUNCT
inlawrev-2554	573	1	'	'	PUNCT
inlawrev-2554	573	2	®	®	NOUN
inlawrev-2554	573	3	^for	^for	ADP
inlawrev-2554	573	4	a	a	DET
inlawrev-2554	573	5	discussion	discussion	NOUN
inlawrev-2554	573	6	oi	oi	NOUN
inlawrev-2554	573	7	asarco	asarco	NOUN
inlawrev-2554	573	8	and	and	CCONJ
inlawrev-2554	573	9	woodworth	woodworth	NOUN
inlawrev-2554	573	10	,	,	PUNCT
inlawrev-2554	573	11	see	see	VERB
inlawrev-2554	573	12	floyd	floyd	PROPN
inlawrev-2554	573	13	,	,	PUNCT
inlawrev-2554	573	14	the	the	DET
inlawrev-2554	573	15	"	"	PUNCT
inlawrev-2554	573	16	unitary	unitary	ADJ
inlawrev-2554	573	17	"	"	PUNCT
inlawrev-2554	573	18	business	business	NOUN
inlawrev-2554	573	19	in	in	ADP
inlawrev-2554	573	20	state	state	NOUN
inlawrev-2554	573	21	taxation	taxation	NOUN
inlawrev-2554	573	22	:	:	PUNCT
inlawrev-2554	573	23	confusion	confusion	NOUN
inlawrev-2554	573	24	at	at	ADP
inlawrev-2554	573	25	the	the	DET
inlawrev-2554	573	26	supreme	supreme	PROPN
inlawrev-2554	573	27	court	court	PROPN
inlawrev-2554	573	28	?	?	PUNCT
inlawrev-2554	574	1	1982	1982	NUM
inlawrev-2554	574	2	b.y.u	b.y.u	NOUN
inlawrev-2554	574	3	.	.	PUNCT
inlawrev-2554	575	1	l.	l.	PROPN
inlawrev-2554	575	2	rev	rev	PROPN
inlawrev-2554	575	3	.	.	PROPN
inlawrev-2554	575	4	465	465	NUM
inlawrev-2554	575	5	;	;	PUNCT
inlawrev-2554	575	6	peters	peters	PROPN
inlawrev-2554	575	7	,	,	PUNCT
inlawrev-2554	575	8	supreme	supreme	PROPN
inlawrev-2554	575	9	court	court	PROPN
inlawrev-2554	575	10	requires	require	VERB
inlawrev-2554	575	11	unitary	unitary	ADJ
inlawrev-2554	575	12	relationship	relationship	NOUN
inlawrev-2554	575	13	before	before	SCONJ
inlawrev-2554	575	14	states	state	NOUN
inlawrev-2554	575	15	can	can	AUX
inlawrev-2554	575	16	tax	tax	VERB
inlawrev-2554	575	17	investment	investment	NOUN
inlawrev-2554	575	18	income	income	NOUN
inlawrev-2554	575	19	,	,	PUNCT
inlawrev-2554	575	20	57	57	NUM
inlawrev-2554	575	21	j.	j.	PROPN
inlawrev-2554	575	22	tax'n	tax'n	PROPN
inlawrev-2554	575	23	314	314	NUM
inlawrev-2554	575	24	(	(	PUNCT
inlawrev-2554	575	25	1982	1982	NUM
inlawrev-2554	575	26	)	)	PUNCT
inlawrev-2554	575	27	;	;	PUNCT
inlawrev-2554	575	28	seago	seago	PROPN
inlawrev-2554	575	29	,	,	PUNCT
inlawrev-2554	575	30	the	the	DET
inlawrev-2554	575	31	revitalization	revitalization	NOUN
inlawrev-2554	575	32	of	of	ADP
inlawrev-2554	575	33	the	the	DET
inlawrev-2554	575	34	unitary	unitary	ADJ
inlawrev-2554	575	35	business	business	NOUN
inlawrev-2554	575	36	principle	principle	NOUN
inlawrev-2554	575	37	—	—	PUNCT
inlawrev-2554	575	38	asarco	asarco	NOUN
inlawrev-2554	575	39	and	and	CCONJ
inlawrev-2554	575	40	woolworth	woolworth	NOUN
inlawrev-2554	575	41	,	,	PUNCT
inlawrev-2554	575	42	1	1	NUM
inlawrev-2554	575	43	j.	j.	PROPN
inlawrev-2554	575	44	state	state	PROPN
inlawrev-2554	575	45	taxn	taxn	NOUN
inlawrev-2554	575	46	101	101	NUM
inlawrev-2554	575	47	(	(	PUNCT
inlawrev-2554	575	48	1982	1982	NUM
inlawrev-2554	575	49	)	)	PUNCT
inlawrev-2554	575	50	.	.	PUNCT
inlawrev-2554	576	1	1983	1983	NUM
inlawrev-2554	576	2	]	]	PUNCT
inlawrev-2554	577	1	taxing	tax	VERB
inlawrev-2554	577	2	multinational	multinational	ADJ
inlawrev-2554	577	3	corporations	corporation	NOUN
inlawrev-2554	577	4	805	805	NUM
inlawrev-2554	577	5	a.	a.	NOUN
inlawrev-2554	577	6	reaffirmation	reaffirmation	NOUN
inlawrev-2554	577	7	of	of	ADP
inlawrev-2554	577	8	the	the	DET
inlawrev-2554	577	9	unitary	unitary	ADJ
inlawrev-2554	577	10	business	business	NOUN
inlawrev-2554	577	11	limitation	limitation	NOUN
inlawrev-2554	577	12	:	:	PUNCT
inlawrev-2554	577	13	asarco	asarco	NOUN
inlawrev-2554	577	14	in	in	ADP
inlawrev-2554	577	15	asarco,^^^	asarco,^^^	PROPN
inlawrev-2554	577	16	a	a	DET
inlawrev-2554	577	17	domestic	domestic	ADJ
inlawrev-2554	577	18	corporation	corporation	NOUN
inlawrev-2554	577	19	challenged	challenge	VERB
inlawrev-2554	577	20	a	a	DET
inlawrev-2554	577	21	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	577	22	state	state	NOUN
inlawrev-2554	577	23	's	's	PART
inlawrev-2554	577	24	taxation	taxation	NOUN
inlawrev-2554	577	25	of	of	ADP
inlawrev-2554	577	26	income	income	NOUN
inlawrev-2554	577	27	received	receive	VERB
inlawrev-2554	577	28	in	in	ADP
inlawrev-2554	577	29	the	the	DET
inlawrev-2554	577	30	form	form	NOUN
inlawrev-2554	577	31	of	of	ADP
inlawrev-2554	577	32	dividends	dividend	NOUN
inlawrev-2554	577	33	,	,	PUNCT
inlawrev-2554	577	34	interest	interest	NOUN
inlawrev-2554	577	35	,	,	PUNCT
inlawrev-2554	577	36	and	and	CCONJ
inlawrev-2554	577	37	capital	capital	NOUN
inlawrev-2554	577	38	gains	gain	NOUN
inlawrev-2554	577	39	from	from	ADP
inlawrev-2554	577	40	subsidiaries	subsidiary	NOUN
inlawrev-2554	577	41	on	on	ADP
inlawrev-2554	577	42	both	both	DET
inlawrev-2554	577	43	due	due	ADJ
inlawrev-2554	577	44	process	process	NOUN
inlawrev-2554	577	45	and	and	CCONJ
inlawrev-2554	577	46	commerce	commerce	NOUN
inlawrev-2554	577	47	clause	clause	NOUN
inlawrev-2554	577	48	grounds	ground	NOUN
inlawrev-2554	577	49	.	.	PUNCT
inlawrev-2554	578	1	the	the	DET
inlawrev-2554	578	2	supreme	supreme	PROPN
inlawrev-2554	578	3	court	court	PROPN
inlawrev-2554	578	4	decided	decide	VERB
inlawrev-2554	578	5	the	the	DET
inlawrev-2554	578	6	case	case	NOUN
inlawrev-2554	578	7	under	under	ADP
inlawrev-2554	578	8	due	due	ADJ
inlawrev-2554	578	9	process	process	NOUN
inlawrev-2554	578	10	clause	clause	NOUN
inlawrev-2554	578	11	considerations	consideration	NOUN
inlawrev-2554	578	12	only^^^	only^^^	ADJ
inlawrev-2554	578	13	and	and	CCONJ
inlawrev-2554	578	14	found	find	VERB
inlawrev-2554	578	15	that	that	SCONJ
inlawrev-2554	578	16	the	the	DET
inlawrev-2554	578	17	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	578	18	state	state	NOUN
inlawrev-2554	578	19	exceeded	exceed	VERB
inlawrev-2554	578	20	its	its	PRON
inlawrev-2554	578	21	jurisdiction	jurisdiction	NOUN
inlawrev-2554	578	22	to	to	PART
inlawrev-2554	578	23	tax	tax	VERB
inlawrev-2554	578	24	this	this	DET
inlawrev-2554	578	25	income	income	NOUN
inlawrev-2554	578	26	where	where	SCONJ
inlawrev-2554	578	27	the	the	DET
inlawrev-2554	578	28	business	business	NOUN
inlawrev-2554	578	29	activities	activity	NOUN
inlawrev-2554	578	30	of	of	ADP
inlawrev-2554	578	31	the	the	DET
inlawrev-2554	578	32	payor	payor	NOUN
inlawrev-2554	578	33	subsidiaries	subsidiary	NOUN
inlawrev-2554	578	34	had	have	VERB
inlawrev-2554	578	35	nothing	nothing	PRON
inlawrev-2554	578	36	to	to	PART
inlawrev-2554	578	37	do	do	VERB
inlawrev-2554	578	38	with	with	ADP
inlawrev-2554	578	39	the	the	DET
inlawrev-2554	578	40	recipient	recipient	NOUN
inlawrev-2554	578	41	parent	parent	NOUN
inlawrev-2554	578	42	corporation	corporation	NOUN
inlawrev-2554	578	43	's	's	PART
inlawrev-2554	578	44	activities	activity	NOUN
inlawrev-2554	578	45	in	in	ADP
inlawrev-2554	578	46	the	the	DET
inlawrev-2554	578	47	taxing	tax	VERB
inlawrev-2554	578	48	state/^^	state/^^	NOUN
inlawrev-2554	578	49	the	the	DET
inlawrev-2554	578	50	court	court	NOUN
inlawrev-2554	578	51	also	also	ADV
inlawrev-2554	578	52	found	find	VERB
inlawrev-2554	578	53	the	the	DET
inlawrev-2554	578	54	due	due	ADJ
inlawrev-2554	578	55	process	process	NOUN
inlawrev-2554	578	56	requirement	requirement	NOUN
inlawrev-2554	578	57	of	of	ADP
inlawrev-2554	578	58	a	a	DET
inlawrev-2554	578	59	rational	rational	ADJ
inlawrev-2554	578	60	relationship	relationship	NOUN
inlawrev-2554	578	61	between	between	ADP
inlawrev-2554	578	62	the	the	DET
inlawrev-2554	578	63	income	income	NOUN
inlawrev-2554	578	64	attributed	attribute	VERB
inlawrev-2554	578	65	to	to	ADP
inlawrev-2554	578	66	the	the	DET
inlawrev-2554	578	67	taxing	tax	VERB
inlawrev-2554	578	68	state	state	NOUN
inlawrev-2554	578	69	and	and	CCONJ
inlawrev-2554	578	70	the	the	DET
inlawrev-2554	578	71	values	value	NOUN
inlawrev-2554	578	72	attributable	attributable	ADJ
inlawrev-2554	578	73	to	to	ADP
inlawrev-2554	578	74	the	the	DET
inlawrev-2554	578	75	state	state	NOUN
inlawrev-2554	578	76	was	be	AUX
inlawrev-2554	578	77	not	not	PART
inlawrev-2554	578	78	met.^^	met.^^	PROPN
inlawrev-2554	578	79	*	*	SYM
inlawrev-2554	578	80	1	1	NUM
inlawrev-2554	578	81	.	.	PUNCT
inlawrev-2554	578	82	facts	fact	NOUN
inlawrev-2554	578	83	and	and	CCONJ
inlawrev-2554	578	84	lower	low	ADJ
inlawrev-2554	578	85	court	court	NOUN
inlawrev-2554	578	86	developments.—asarco	developments.—asarco	NOUN
inlawrev-2554	578	87	,	,	PUNCT
inlawrev-2554	578	88	the	the	DET
inlawrev-2554	578	89	parent	parent	NOUN
inlawrev-2554	578	90	corporation	corporation	NOUN
inlawrev-2554	578	91	,	,	PUNCT
inlawrev-2554	578	92	mined	mine	VERB
inlawrev-2554	578	93	,	,	PUNCT
inlawrev-2554	578	94	smelted	smelt	VERB
inlawrev-2554	578	95	,	,	PUNCT
inlawrev-2554	578	96	and	and	CCONJ
inlawrev-2554	578	97	refined	refined	ADJ
inlawrev-2554	578	98	nonferrous	nonferrous	ADJ
inlawrev-2554	578	99	metals	metal	NOUN
inlawrev-2554	578	100	in	in	ADP
inlawrev-2554	578	101	several	several	ADJ
inlawrev-2554	578	102	states	state	NOUN
inlawrev-2554	578	103	.	.	PUNCT
inlawrev-2554	579	1	its	its	PRON
inlawrev-2554	579	2	commercial	commercial	ADJ
inlawrev-2554	579	3	domicile	domicile	NOUN
inlawrev-2554	579	4	was	be	AUX
inlawrev-2554	579	5	in	in	ADP
inlawrev-2554	579	6	new	new	ADJ
inlawrev-2554	579	7	york.^^^	york.^^^	PROPN
inlawrev-2554	579	8	asarco	asarco	NOUN
inlawrev-2554	579	9	's	's	PART
inlawrev-2554	579	10	primary	primary	ADJ
inlawrev-2554	579	11	activity	activity	NOUN
inlawrev-2554	579	12	in	in	ADP
inlawrev-2554	579	13	idaho	idaho	PROPN
inlawrev-2554	579	14	was	be	AUX
inlawrev-2554	579	15	the	the	DET
inlawrev-2554	579	16	operation	operation	NOUN
inlawrev-2554	579	17	of	of	ADP
inlawrev-2554	579	18	a	a	DET
inlawrev-2554	579	19	silver	silver	ADJ
inlawrev-2554	579	20	mine	mine	NOUN
inlawrev-2554	579	21	,	,	PUNCT
inlawrev-2554	579	22	but	but	CCONJ
inlawrev-2554	579	23	it	it	PRON
inlawrev-2554	579	24	mined	mine	VERB
inlawrev-2554	579	25	and	and	CCONJ
inlawrev-2554	579	26	marketed	market	VERB
inlawrev-2554	579	27	other	other	ADJ
inlawrev-2554	579	28	nonferrous	nonferrous	ADJ
inlawrev-2554	579	29	metals	metal	NOUN
inlawrev-2554	579	30	and	and	CCONJ
inlawrev-2554	579	31	maintained	maintain	VERB
inlawrev-2554	579	32	a	a	DET
inlawrev-2554	579	33	managerial	managerial	ADJ
inlawrev-2554	579	34	office	office	NOUN
inlawrev-2554	579	35	for	for	ADP
inlawrev-2554	579	36	the	the	DET
inlawrev-2554	579	37	operations	operation	NOUN
inlawrev-2554	579	38	of	of	ADP
inlawrev-2554	579	39	its	its	PRON
inlawrev-2554	579	40	regional	regional	ADJ
inlawrev-2554	579	41	mining	mining	NOUN
inlawrev-2554	579	42	division	division	NOUN
inlawrev-2554	579	43	in	in	ADP
inlawrev-2554	579	44	idaho	idaho	PROPN
inlawrev-2554	579	45	.	.	PUNCT
inlawrev-2554	580	1	"	"	PUNCT
inlawrev-2554	580	2	"	"	PUNCT
inlawrev-2554	580	3	the	the	DET
inlawrev-2554	580	4	court	court	NOUN
inlawrev-2554	580	5	examined	examine	VERB
inlawrev-2554	580	6	the	the	DET
inlawrev-2554	580	7	taxability	taxability	NOUN
inlawrev-2554	580	8	of	of	ADP
inlawrev-2554	580	9	income	income	NOUN
inlawrev-2554	580	10	asarco	asarco	NOUN
inlawrev-2554	580	11	received	receive	VERB
inlawrev-2554	580	12	from	from	ADP
inlawrev-2554	580	13	dividends	dividend	NOUN
inlawrev-2554	580	14	,	,	PUNCT
inlawrev-2554	580	15	interest	interest	NOUN
inlawrev-2554	580	16	,	,	PUNCT
inlawrev-2554	580	17	and	and	CCONJ
inlawrev-2554	580	18	capital	capital	NOUN
inlawrev-2554	580	19	gains"^	gains"^	NOUN
inlawrev-2554	580	20	from	from	ADP
inlawrev-2554	580	21	five	five	NUM
inlawrev-2554	580	22	corporations	corporation	NOUN
inlawrev-2554	580	23	in	in	ADP
inlawrev-2554	580	24	which	which	PRON
inlawrev-2554	580	25	it	it	PRON
inlawrev-2554	580	26	held	hold	VERB
inlawrev-2554	580	27	substantial	substantial	ADJ
inlawrev-2554	580	28	ownership	ownership	NOUN
inlawrev-2554	580	29	interests	interest	NOUN
inlawrev-2554	580	30	.	.	PUNCT
inlawrev-2554	581	1	"^	"^	PRON
inlawrev-2554	581	2	idaho	idaho	NOUN
inlawrev-2554	581	3	had	have	AUX
inlawrev-2554	581	4	adopted	adopt	VERB
inlawrev-2554	581	5	a	a	DET
inlawrev-2554	581	6	version	version	NOUN
inlawrev-2554	581	7	of	of	ADP
inlawrev-2554	581	8	the	the	DET
inlawrev-2554	581	9	uditpa	uditpa	NOUN
inlawrev-2554	581	10	.	.	PUNCT
inlawrev-2554	582	1	"^	"^	PUNCT
inlawrev-2554	582	2	consequently	consequently	ADV
inlawrev-2554	582	3	,	,	PUNCT
inlawrev-2554	582	4	idaho	idaho	PROPN
inlawrev-2554	582	5	split	split	VERB
inlawrev-2554	582	6	corporate	corporate	ADJ
inlawrev-2554	582	7	net	net	ADJ
inlawrev-2554	582	8	income	income	NOUN
inlawrev-2554	582	9	into	into	ADP
inlawrev-2554	582	10	either	either	PRON
inlawrev-2554	582	11	business	business	NOUN
inlawrev-2554	582	12	income	income	NOUN
inlawrev-2554	582	13	or	or	CCONJ
inlawrev-2554	582	14	nonbusiness	nonbusiness	ADJ
inlawrev-2554	582	15	income	income	NOUN
inlawrev-2554	582	16	.	.	PUNCT
inlawrev-2554	583	1	"	"	PUNCT
inlawrev-2554	583	2	*	*	PUNCT
inlawrev-2554	583	3	under	under	ADP
inlawrev-2554	583	4	the	the	DET
inlawrev-2554	583	5	idaho	idaho	PROPN
inlawrev-2554	583	6	statute	statute	PROPN
inlawrev-2554	583	7	,	,	PUNCT
inlawrev-2554	583	8	business	business	NOUN
inlawrev-2554	583	9	income	income	NOUN
inlawrev-2554	583	10	included	include	VERB
inlawrev-2554	583	11	income	income	NOUN
inlawrev-2554	583	12	from	from	ADP
inlawrev-2554	583	13	intangible	intangible	ADJ
inlawrev-2554	583	14	property	property	NOUN
inlawrev-2554	583	15	,	,	PUNCT
inlawrev-2554	583	16	such	such	ADJ
inlawrev-2554	583	17	as	as	ADP
inlawrev-2554	583	18	interest	interest	NOUN
inlawrev-2554	583	19	,	,	PUNCT
inlawrev-2554	583	20	dividends	dividend	NOUN
inlawrev-2554	583	21	,	,	PUNCT
inlawrev-2554	583	22	and	and	CCONJ
inlawrev-2554	583	23	^«n02	^«n02	PROPN
inlawrev-2554	583	24	s.	s.	PROPN
inlawrev-2554	583	25	ct	ct	PROPN
inlawrev-2554	583	26	.	.	PROPN
inlawrev-2554	583	27	3103	3103	NUM
inlawrev-2554	583	28	.	.	PUNCT
inlawrev-2554	584	1	"	"	PUNCT
inlawrev-2554	584	2	^id	^id	PROPN
inlawrev-2554	584	3	.	.	PUNCT
inlawrev-2554	585	1	at	at	ADP
inlawrev-2554	585	2	3115	3115	NUM
inlawrev-2554	585	3	n.23	n.23	NOUN
inlawrev-2554	585	4	.	.	PUNCT
inlawrev-2554	585	5	"	"	PUNCT
inlawrev-2554	585	6	yd	yd	VERB
inlawrev-2554	585	7	at	at	ADP
inlawrev-2554	585	8	3115	3115	NUM
inlawrev-2554	585	9	.	.	PUNCT
inlawrev-2554	586	1	for	for	ADP
inlawrev-2554	586	2	an	an	DET
inlawrev-2554	586	3	explanation	explanation	NOUN
inlawrev-2554	586	4	of	of	ADP
inlawrev-2554	586	5	the	the	DET
inlawrev-2554	586	6	two	two	NUM
inlawrev-2554	586	7	requirements	requirement	NOUN
inlawrev-2554	586	8	to	to	PART
inlawrev-2554	586	9	be	be	AUX
inlawrev-2554	586	10	satisfied	satisfied	ADJ
inlawrev-2554	586	11	under	under	ADP
inlawrev-2554	586	12	the	the	DET
inlawrev-2554	586	13	due	due	ADJ
inlawrev-2554	586	14	process	process	NOUN
inlawrev-2554	586	15	clause	clause	NOUN
inlawrev-2554	586	16	,	,	PUNCT
inlawrev-2554	586	17	see	see	VERB
inlawrev-2554	586	18	supra	supra	PROPN
inlawrev-2554	586	19	notes	note	VERB
inlawrev-2554	586	20	24	24	NUM
inlawrev-2554	586	21	-	-	SYM
inlawrev-2554	586	22	27	27	NUM
inlawrev-2554	586	23	and	and	CCONJ
inlawrev-2554	586	24	accompanying	accompany	VERB
inlawrev-2554	586	25	text	text	NOUN
inlawrev-2554	586	26	.	.	PUNCT
inlawrev-2554	587	1	"	"	PUNCT
inlawrev-2554	587	2	n02	n02	PROPN
inlawrev-2554	587	3	s.	s.	PROPN
inlawrev-2554	587	4	ct	ct	PROPN
inlawrev-2554	587	5	.	.	PUNCT
inlawrev-2554	588	1	at	at	ADP
inlawrev-2554	588	2	3115	3115	NUM
inlawrev-2554	588	3	.	.	PUNCT
inlawrev-2554	589	1	"	"	PUNCT
inlawrev-2554	589	2	«	«	PUNCT
inlawrev-2554	589	3	m	m	VERB
inlawrev-2554	589	4	at	at	ADP
inlawrev-2554	589	5	3105	3105	NUM
inlawrev-2554	589	6	.	.	PUNCT
inlawrev-2554	590	1	'	'	PUNCT
inlawrev-2554	590	2	™	™	PROPN
inlawrev-2554	590	3	m	m	VERB
inlawrev-2554	590	4	idaho	idaho	NOUN
inlawrev-2554	590	5	calculated	calculate	VERB
inlawrev-2554	590	6	that	that	SCONJ
inlawrev-2554	590	7	approximately	approximately	ADV
inlawrev-2554	590	8	2.5	2.5	NUM
inlawrev-2554	590	9	%	%	NOUN
inlawrev-2554	590	10	of	of	ADP
inlawrev-2554	590	11	asarco	asarco	NOUN
inlawrev-2554	590	12	's	's	PART
inlawrev-2554	590	13	total	total	ADJ
inlawrev-2554	590	14	business	business	NOUN
inlawrev-2554	590	15	activities	activity	NOUN
inlawrev-2554	590	16	took	take	VERB
inlawrev-2554	590	17	place	place	NOUN
inlawrev-2554	590	18	within	within	ADP
inlawrev-2554	590	19	the	the	DET
inlawrev-2554	590	20	state	state	NOUN
inlawrev-2554	590	21	.	.	PUNCT
inlawrev-2554	591	1	i	i	PRON
inlawrev-2554	591	2	d.	d.	PROPN
inlawrev-2554	591	3	^^^asarco	^^^asarco	PROPN
inlawrev-2554	591	4	had	have	AUX
inlawrev-2554	591	5	received	receive	VERB
inlawrev-2554	591	6	other	other	ADJ
inlawrev-2554	591	7	forms	form	NOUN
inlawrev-2554	591	8	of	of	ADP
inlawrev-2554	591	9	intangible	intangible	ADJ
inlawrev-2554	591	10	income	income	NOUN
inlawrev-2554	591	11	during	during	ADP
inlawrev-2554	591	12	the	the	DET
inlawrev-2554	591	13	applicable	applicable	ADJ
inlawrev-2554	591	14	period	period	NOUN
inlawrev-2554	591	15	,	,	PUNCT
inlawrev-2554	591	16	but	but	CCONJ
inlawrev-2554	591	17	the	the	DET
inlawrev-2554	591	18	appropriate	appropriate	ADJ
inlawrev-2554	591	19	treatment	treatment	NOUN
inlawrev-2554	591	20	of	of	ADP
inlawrev-2554	591	21	that	that	DET
inlawrev-2554	591	22	income	income	NOUN
inlawrev-2554	591	23	for	for	ADP
inlawrev-2554	591	24	tax	tax	NOUN
inlawrev-2554	591	25	purposes	purpose	NOUN
inlawrev-2554	591	26	was	be	AUX
inlawrev-2554	591	27	not	not	PART
inlawrev-2554	591	28	at	at	ADP
inlawrev-2554	591	29	issue	issue	NOUN
inlawrev-2554	591	30	before	before	ADP
inlawrev-2554	591	31	the	the	DET
inlawrev-2554	591	32	supreme	supreme	PROPN
inlawrev-2554	591	33	court	court	PROPN
inlawrev-2554	591	34	.	.	PUNCT
inlawrev-2554	592	1	i	i	PRON
inlawrev-2554	592	2	d.	d.	PROPN
inlawrev-2554	592	3	at	at	ADP
inlawrev-2554	592	4	3105	3105	PROPN
inlawrev-2554	592	5	n.l	n.l	PROPN
inlawrev-2554	592	6	.	.	PUNCT
inlawrev-2554	593	1	the	the	DET
inlawrev-2554	593	2	issue	issue	NOUN
inlawrev-2554	593	3	was	be	AUX
inlawrev-2554	593	4	before	before	ADP
inlawrev-2554	593	5	the	the	DET
inlawrev-2554	593	6	idaho	idaho	PROPN
inlawrev-2554	593	7	supreme	supreme	PROPN
inlawrev-2554	593	8	court	court	PROPN
inlawrev-2554	593	9	,	,	PUNCT
inlawrev-2554	593	10	however	however	ADV
inlawrev-2554	593	11	,	,	PUNCT
inlawrev-2554	593	12	and	and	CCONJ
inlawrev-2554	593	13	it	it	PRON
inlawrev-2554	593	14	ruled	rule	VERB
inlawrev-2554	593	15	that	that	DET
inlawrev-2554	593	16	asarco	asarco	NOUN
inlawrev-2554	593	17	's	's	PART
inlawrev-2554	593	18	receipt	receipt	NOUN
inlawrev-2554	593	19	of	of	ADP
inlawrev-2554	593	20	certain	certain	ADJ
inlawrev-2554	593	21	rents	rent	NOUN
inlawrev-2554	593	22	and	and	CCONJ
inlawrev-2554	593	23	royalties	royalty	NOUN
inlawrev-2554	593	24	,	,	PUNCT
inlawrev-2554	593	25	as	as	ADV
inlawrev-2554	593	26	well	well	ADV
inlawrev-2554	593	27	as	as	ADP
inlawrev-2554	593	28	its	its	PRON
inlawrev-2554	593	29	receipt	receipt	NOUN
inlawrev-2554	593	30	of	of	ADP
inlawrev-2554	593	31	other	other	ADJ
inlawrev-2554	593	32	dividends	dividend	NOUN
inlawrev-2554	593	33	from	from	ADP
inlawrev-2554	593	34	another	another	DET
inlawrev-2554	593	35	subsidiary	subsidiary	NOUN
inlawrev-2554	593	36	,	,	PUNCT
inlawrev-2554	593	37	constituted	constitute	VERB
inlawrev-2554	593	38	apportionable	apportionable	ADJ
inlawrev-2554	593	39	income	income	NOUN
inlawrev-2554	593	40	.	.	PUNCT
inlawrev-2554	594	1	see	see	VERB
inlawrev-2554	594	2	american	american	PROPN
inlawrev-2554	594	3	smelting	smelting	PROPN
inlawrev-2554	594	4	&	&	CCONJ
inlawrev-2554	594	5	ref	ref	PROPN
inlawrev-2554	594	6	.	.	PUNCT
inlawrev-2554	595	1	co.	co.	PROPN
inlawrev-2554	596	1	v.	v.	ADP
inlawrev-2554	596	2	idaho	idaho	PROPN
inlawrev-2554	596	3	state	state	NOUN
inlawrev-2554	596	4	tax	tax	NOUN
inlawrev-2554	596	5	comm'n	comm'n	PROPN
inlawrev-2554	596	6	,	,	PUNCT
inlawrev-2554	596	7	99	99	NUM
inlawrev-2554	596	8	idaho	idaho	NOUN
inlawrev-2554	596	9	924	924	NUM
inlawrev-2554	596	10	,	,	PUNCT
inlawrev-2554	596	11	935	935	NUM
inlawrev-2554	596	12	-	-	SYM
inlawrev-2554	596	13	37	37	NUM
inlawrev-2554	596	14	.	.	PUNCT
inlawrev-2554	596	15	592	592	NUM
inlawrev-2554	596	16	p.2d	p.2d	SYM
inlawrev-2554	596	17	39	39	NUM
inlawrev-2554	596	18	,	,	PUNCT
inlawrev-2554	596	19	50	50	NUM
inlawrev-2554	596	20	-	-	SYM
inlawrev-2554	596	21	52	52	NUM
inlawrev-2554	596	22	(	(	PUNCT
inlawrev-2554	596	23	1979	1979	NUM
inlawrev-2554	596	24	)	)	PUNCT
inlawrev-2554	596	25	.	.	PUNCT
inlawrev-2554	597	1	^^^102	^^^102	PUNCT
inlawrev-2554	598	1	s.	s.	PROPN
inlawrev-2554	598	2	ct	ct	PROPN
inlawrev-2554	598	3	.	.	PUNCT
inlawrev-2554	599	1	at	at	ADP
inlawrev-2554	599	2	3106	3106	NUM
inlawrev-2554	599	3	.	.	PUNCT
inlawrev-2554	600	1	during	during	ADP
inlawrev-2554	600	2	the	the	DET
inlawrev-2554	600	3	applicable	applicable	ADJ
inlawrev-2554	600	4	period	period	NOUN
inlawrev-2554	600	5	,	,	PUNCT
inlawrev-2554	600	6	asarco	asarco	NOUN
inlawrev-2554	600	7	owned	own	VERB
inlawrev-2554	600	8	approximately	approximately	ADV
inlawrev-2554	600	9	34	34	NUM
inlawrev-2554	600	10	%	%	NOUN
inlawrev-2554	600	11	to	to	ADP
inlawrev-2554	600	12	53	53	NUM
inlawrev-2554	600	13	%	%	NOUN
inlawrev-2554	600	14	of	of	ADP
inlawrev-2554	600	15	the	the	DET
inlawrev-2554	600	16	stock	stock	NOUN
inlawrev-2554	600	17	in	in	ADP
inlawrev-2554	600	18	the	the	DET
inlawrev-2554	600	19	corporations	corporation	NOUN
inlawrev-2554	600	20	.	.	PUNCT
inlawrev-2554	601	1	i	i	PRON
inlawrev-2554	601	2	d.	d.	PROPN
inlawrev-2554	601	3	at	at	ADP
inlawrev-2554	601	4	3106	3106	NUM
inlawrev-2554	601	5	n.2	n.2	NOUN
inlawrev-2554	601	6	.	.	PUNCT
inlawrev-2554	601	7	^''^id	^''^id	PROPN
inlawrev-2554	601	8	.	.	PUNCT
inlawrev-2554	602	1	at	at	ADP
inlawrev-2554	602	2	3106	3106	NUM
inlawrev-2554	602	3	.	.	PUNCT
inlawrev-2554	603	1	for	for	ADP
inlawrev-2554	603	2	a	a	DET
inlawrev-2554	603	3	discussion	discussion	NOUN
inlawrev-2554	603	4	of	of	ADP
inlawrev-2554	603	5	the	the	DET
inlawrev-2554	603	6	uditpa	uditpa	NOUN
inlawrev-2554	603	7	,	,	PUNCT
inlawrev-2554	603	8	see	see	VERB
inlawrev-2554	603	9	supra	supra	PROPN
inlawrev-2554	603	10	notes	note	NOUN
inlawrev-2554	603	11	51	51	NUM
inlawrev-2554	603	12	,	,	PUNCT
inlawrev-2554	603	13	55	55	NUM
inlawrev-2554	603	14	-	-	SYM
inlawrev-2554	603	15	60	60	NUM
inlawrev-2554	603	16	and	and	CCONJ
inlawrev-2554	603	17	accompanying	accompany	VERB
inlawrev-2554	603	18	text	text	NOUN
inlawrev-2554	603	19	.	.	PUNCT
inlawrev-2554	604	1	^^n02	^^n02	PROPN
inlawrev-2554	605	1	s.	s.	PROPN
inlawrev-2554	605	2	ct	ct	PROPN
inlawrev-2554	605	3	.	.	PUNCT
inlawrev-2554	606	1	at	at	ADP
inlawrev-2554	606	2	3106	3106	NUM
inlawrev-2554	606	3	.	.	PUNCT
inlawrev-2554	607	1	806	806	NUM
inlawrev-2554	607	2	indiana	indiana	PROPN
inlawrev-2554	607	3	law	law	PROPN
inlawrev-2554	607	4	review	review	NOUN
inlawrev-2554	607	5	[	[	X
inlawrev-2554	607	6	vol	vol	NOUN
inlawrev-2554	607	7	.	.	PUNCT
inlawrev-2554	607	8	16:783	16:783	NUM
inlawrev-2554	607	9	capital	capital	NOUN
inlawrev-2554	607	10	gains	gain	NOUN
inlawrev-2554	607	11	,	,	PUNCT
inlawrev-2554	607	12	when	when	SCONJ
inlawrev-2554	607	13	the	the	DET
inlawrev-2554	607	14	acquisition	acquisition	NOUN
inlawrev-2554	607	15	,	,	PUNCT
inlawrev-2554	607	16	management	management	NOUN
inlawrev-2554	607	17	,	,	PUNCT
inlawrev-2554	607	18	or	or	CCONJ
inlawrev-2554	607	19	disposition	disposition	NOUN
inlawrev-2554	607	20	of	of	ADP
inlawrev-2554	607	21	that	that	DET
inlawrev-2554	607	22	property	property	NOUN
inlawrev-2554	607	23	was	be	AUX
inlawrev-2554	607	24	an	an	DET
inlawrev-2554	607	25	integral	integral	ADJ
inlawrev-2554	607	26	or	or	CCONJ
inlawrev-2554	607	27	necessary	necessary	ADJ
inlawrev-2554	607	28	component	component	NOUN
inlawrev-2554	607	29	of	of	ADP
inlawrev-2554	607	30	the	the	DET
inlawrev-2554	607	31	corporation	corporation	NOUN
inlawrev-2554	607	32	's	's	PART
inlawrev-2554	607	33	business	business	NOUN
inlawrev-2554	607	34	operations	operation	NOUN
inlawrev-2554	607	35	.	.	PUNCT
inlawrev-2554	608	1	"^	"^	PART
inlawrev-2554	608	2	idaho	idaho	PROPN
inlawrev-2554	608	3	apportioned	apportion	VERB
inlawrev-2554	608	4	business	business	NOUN
inlawrev-2554	608	5	income	income	NOUN
inlawrev-2554	608	6	by	by	ADP
inlawrev-2554	608	7	means	mean	NOUN
inlawrev-2554	608	8	of	of	ADP
inlawrev-2554	608	9	an	an	DET
inlawrev-2554	608	10	equally	equally	ADV
inlawrev-2554	608	11	weighted	weight	VERB
inlawrev-2554	608	12	three	three	NUM
inlawrev-2554	608	13	-	-	PUNCT
inlawrev-2554	608	14	factor	factor	NOUN
inlawrev-2554	608	15	formula	formula	NOUN
inlawrev-2554	608	16	and	and	CCONJ
inlawrev-2554	608	17	included	include	VERB
inlawrev-2554	608	18	its	its	PRON
inlawrev-2554	608	19	proportionate	proportionate	ADJ
inlawrev-2554	608	20	share	share	NOUN
inlawrev-2554	608	21	of	of	ADP
inlawrev-2554	608	22	the	the	DET
inlawrev-2554	608	23	corporation	corporation	NOUN
inlawrev-2554	608	24	's	's	PART
inlawrev-2554	608	25	business	business	NOUN
inlawrev-2554	608	26	income	income	NOUN
inlawrev-2554	608	27	in	in	ADP
inlawrev-2554	608	28	the	the	DET
inlawrev-2554	608	29	state	state	NOUN
inlawrev-2554	608	30	's	's	PART
inlawrev-2554	608	31	taxable	taxable	ADJ
inlawrev-2554	608	32	income	income	NOUN
inlawrev-2554	608	33	.	.	PUNCT
inlawrev-2554	609	1	"^	"^	VERB
inlawrev-2554	609	2	nonbusiness	nonbusiness	ADJ
inlawrev-2554	609	3	income	income	NOUN
inlawrev-2554	609	4	was	be	AUX
inlawrev-2554	609	5	allocated	allocate	VERB
inlawrev-2554	609	6	to	to	ADP
inlawrev-2554	609	7	the	the	DET
inlawrev-2554	609	8	corporation	corporation	NOUN
inlawrev-2554	609	9	's	's	PART
inlawrev-2554	609	10	commercial	commercial	ADJ
inlawrev-2554	609	11	domicile	domicile	NOUN
inlawrev-2554	609	12	.	.	PUNCT
inlawrev-2554	610	1	"^	"^	PRON
inlawrev-2554	610	2	idaho	idaho	NOUN
inlawrev-2554	610	3	,	,	PUNCT
inlawrev-2554	610	4	a	a	DET
inlawrev-2554	610	5	member	member	NOUN
inlawrev-2554	610	6	of	of	ADP
inlawrev-2554	610	7	the	the	DET
inlawrev-2554	610	8	multistate	multistate	NOUN
inlawrev-2554	610	9	tax	tax	NOUN
inlawrev-2554	610	10	compact	compact	NOUN
inlawrev-2554	610	11	,	,	PUNCT
inlawrev-2554	610	12	requested	request	VERB
inlawrev-2554	610	13	the	the	DET
inlawrev-2554	610	14	multistate	multistate	NOUN
inlawrev-2554	610	15	tax	tax	NOUN
inlawrev-2554	610	16	commission	commission	NOUN
inlawrev-2554	610	17	to	to	PART
inlawrev-2554	610	18	audit	audit	VERB
inlawrev-2554	610	19	asarco	asarco	NOUN
inlawrev-2554	610	20	.	.	PUNCT
inlawrev-2554	611	1	"^	"^	PUNCT
inlawrev-2554	611	2	the	the	DET
inlawrev-2554	611	3	commission	commission	NOUN
inlawrev-2554	611	4	determined	determine	VERB
inlawrev-2554	611	5	that	that	SCONJ
inlawrev-2554	611	6	the	the	DET
inlawrev-2554	611	7	dividends	dividend	NOUN
inlawrev-2554	611	8	,	,	PUNCT
inlawrev-2554	611	9	interest	interest	NOUN
inlawrev-2554	611	10	,	,	PUNCT
inlawrev-2554	611	11	and	and	CCONJ
inlawrev-2554	611	12	capital	capital	NOUN
inlawrev-2554	611	13	gains	gain	NOUN
inlawrev-2554	611	14	received	receive	VERB
inlawrev-2554	611	15	by	by	ADP
inlawrev-2554	611	16	asarco	asarco	NOUN
inlawrev-2554	611	17	from	from	ADP
inlawrev-2554	611	18	its	its	PRON
inlawrev-2554	611	19	five	five	NUM
inlawrev-2554	611	20	subsidiaries	subsidiary	NOUN
inlawrev-2554	611	21	constituted	constitute	VERB
inlawrev-2554	611	22	business	business	NOUN
inlawrev-2554	611	23	income	income	NOUN
inlawrev-2554	611	24	and	and	CCONJ
inlawrev-2554	611	25	consequently	consequently	ADV
inlawrev-2554	611	26	added	add	VERB
inlawrev-2554	611	27	the	the	DET
inlawrev-2554	611	28	amounts	amount	NOUN
inlawrev-2554	611	29	to	to	PART
inlawrev-2554	611	30	asarco	asarco	VERB
inlawrev-2554	611	31	's	's	PART
inlawrev-2554	611	32	income	income	NOUN
inlawrev-2554	611	33	to	to	PART
inlawrev-2554	611	34	be	be	AUX
inlawrev-2554	611	35	apportioned	apportion	VERB
inlawrev-2554	611	36	,	,	PUNCT
inlawrev-2554	611	37	even	even	ADV
inlawrev-2554	611	38	though	though	SCONJ
inlawrev-2554	611	39	it	it	PRON
inlawrev-2554	611	40	also	also	ADV
inlawrev-2554	611	41	determined	determine	VERB
inlawrev-2554	611	42	that	that	SCONJ
inlawrev-2554	611	43	the	the	DET
inlawrev-2554	611	44	relationships	relationship	NOUN
inlawrev-2554	611	45	of	of	ADP
inlawrev-2554	611	46	these	these	DET
inlawrev-2554	611	47	subsidiaries	subsidiary	NOUN
inlawrev-2554	611	48	with	with	ADP
inlawrev-2554	611	49	the	the	DET
inlawrev-2554	611	50	parent	parent	NOUN
inlawrev-2554	611	51	corporation	corporation	NOUN
inlawrev-2554	611	52	were	be	AUX
inlawrev-2554	611	53	insufficient	insufficient	ADJ
inlawrev-2554	611	54	to	to	PART
inlawrev-2554	611	55	justify	justify	VERB
inlawrev-2554	611	56	unitary	unitary	ADJ
inlawrev-2554	611	57	treatment	treatment	NOUN
inlawrev-2554	611	58	under	under	ADP
inlawrev-2554	611	59	a	a	DET
inlawrev-2554	611	60	combined	combined	ADJ
inlawrev-2554	611	61	report	report	NOUN
inlawrev-2554	611	62	.	.	PUNCT
inlawrev-2554	612	1	"^	"^	VERB
inlawrev-2554	612	2	the	the	DET
inlawrev-2554	612	3	state	state	PROPN
inlawrev-2554	612	4	tax	tax	NOUN
inlawrev-2554	612	5	commission	commission	NOUN
inlawrev-2554	612	6	adopted	adopt	VERB
inlawrev-2554	612	7	the	the	DET
inlawrev-2554	612	8	commission	commission	NOUN
inlawrev-2554	612	9	's	's	PART
inlawrev-2554	612	10	adjustments	adjustment	NOUN
inlawrev-2554	612	11	and	and	CCONJ
inlawrev-2554	612	12	upheld	uphold	VERB
inlawrev-2554	612	13	its	its	PRON
inlawrev-2554	612	14	conclusions	conclusion	NOUN
inlawrev-2554	612	15	with	with	ADP
inlawrev-2554	612	16	respect	respect	NOUN
inlawrev-2554	612	17	to	to	ADP
inlawrev-2554	612	18	the	the	DET
inlawrev-2554	612	19	characterization	characterization	NOUN
inlawrev-2554	612	20	of	of	ADP
inlawrev-2554	612	21	the	the	DET
inlawrev-2554	612	22	dividends	dividend	NOUN
inlawrev-2554	612	23	,	,	PUNCT
inlawrev-2554	612	24	interest	interest	NOUN
inlawrev-2554	612	25	,	,	PUNCT
inlawrev-2554	612	26	and	and	CCONJ
inlawrev-2554	612	27	capital	capital	NOUN
inlawrev-2554	612	28	gains	gain	NOUN
inlawrev-2554	612	29	of	of	ADP
inlawrev-2554	612	30	the	the	DET
inlawrev-2554	612	31	five	five	NUM
inlawrev-2554	612	32	subsidiaries	subsidiary	NOUN
inlawrev-2554	612	33	as	as	ADP
inlawrev-2554	612	34	business	business	NOUN
inlawrev-2554	612	35	income	income	NOUN
inlawrev-2554	612	36	.	.	PUNCT
inlawrev-2554	613	1	^	^	PUNCT
inlawrev-2554	613	2	*	*	NOUN
inlawrev-2554	613	3	°	°	NOUN
inlawrev-2554	613	4	after	after	ADP
inlawrev-2554	613	5	an	an	DET
inlawrev-2554	613	6	adverse	adverse	ADJ
inlawrev-2554	613	7	lower	low	ADJ
inlawrev-2554	613	8	court	court	NOUN
inlawrev-2554	613	9	decision	decision	NOUN
inlawrev-2554	613	10	,	,	PUNCT
inlawrev-2554	613	11	^^^	^^^	ADJ
inlawrev-2554	613	12	the	the	DET
inlawrev-2554	613	13	state	state	NOUN
inlawrev-2554	613	14	tax	tax	NOUN
inlawrev-2554	613	15	commission	commission	NOUN
inlawrev-2554	613	16	appealed	appeal	VERB
inlawrev-2554	613	17	to	to	ADP
inlawrev-2554	613	18	the	the	DET
inlawrev-2554	613	19	idaho	idaho	PROPN
inlawrev-2554	613	20	supreme	supreme	PROPN
inlawrev-2554	613	21	court.^^^	court.^^^	PROPN
inlawrev-2554	613	22	in	in	ADP
inlawrev-2554	613	23	rejecting	reject	VERB
inlawrev-2554	613	24	due	due	ADJ
inlawrev-2554	613	25	process	process	NOUN
inlawrev-2554	613	26	and	and	CCONJ
inlawrev-2554	613	27	commerce	commerce	NOUN
inlawrev-2554	613	28	clause	clause	NOUN
inlawrev-2554	613	29	challenges	challenge	NOUN
inlawrev-2554	613	30	,	,	PUNCT
inlawrev-2554	613	31	the	the	DET
inlawrev-2554	613	32	court	court	NOUN
inlawrev-2554	613	33	reaffirmed	reaffirm	VERB
inlawrev-2554	613	34	the	the	DET
inlawrev-2554	613	35	characterization	characterization	NOUN
inlawrev-2554	613	36	of	of	ADP
inlawrev-2554	613	37	the	the	DET
inlawrev-2554	613	38	dividends	dividend	NOUN
inlawrev-2554	613	39	,	,	PUNCT
inlawrev-2554	613	40	interest	interest	NOUN
inlawrev-2554	613	41	,	,	PUNCT
inlawrev-2554	613	42	and	and	CCONJ
inlawrev-2554	613	43	capital	capital	NOUN
inlawrev-2554	613	44	gains	gain	NOUN
inlawrev-2554	613	45	from	from	ADP
inlawrev-2554	613	46	the	the	DET
inlawrev-2554	613	47	five	five	NUM
inlawrev-2554	613	48	subsidiaries	subsidiary	NOUN
inlawrev-2554	613	49	as	as	ADP
inlawrev-2554	613	50	apportionable	apportionable	ADJ
inlawrev-2554	613	51	business	business	NOUN
inlawrev-2554	613	52	income	income	NOUN
inlawrev-2554	613	53	of	of	ADP
inlawrev-2554	613	54	the	the	DET
inlawrev-2554	613	55	parent	parent	NOUN
inlawrev-2554	613	56	corporation	corporation	NOUN
inlawrev-2554	613	57	.	.	PUNCT
inlawrev-2554	614	1	^^^	^^^	ADP
inlawrev-2554	614	2	the	the	DET
inlawrev-2554	614	3	united	united	PROPN
inlawrev-2554	614	4	states	states	PROPN
inlawrev-2554	614	5	supreme	supreme	PROPN
inlawrev-2554	614	6	court	court	PROPN
inlawrev-2554	614	7	subsequently	subsequently	ADV
inlawrev-2554	614	8	reversed	reverse	VERB
inlawrev-2554	614	9	this	this	DET
inlawrev-2554	614	10	decision.^	decision.^	PROPN
inlawrev-2554	614	11	®	®	NOUN
inlawrev-2554	614	12	'	'	NOUN
inlawrev-2554	614	13	*	*	PUNCT
inlawrev-2554	614	14	''	''	PUNCT
inlawrev-2554	614	15	'	'	PUNCT
inlawrev-2554	614	16	i	i	PRON
inlawrev-2554	614	17	d.	d.	NOUN
inlawrev-2554	614	18	''	''	PUNCT
inlawrev-2554	614	19	'	'	PUNCT
inlawrev-2554	614	20	i	i	PRON
inlawrev-2554	614	21	d.	d.	PROPN
inlawrev-2554	614	22	"	"	PUNCT
inlawrev-2554	614	23	ud	ud	INTJ
inlawrev-2554	614	24	.	.	PUNCT
inlawrev-2554	615	1	"	"	PUNCT
inlawrev-2554	615	2	nonbusiness	nonbusiness	ADJ
inlawrev-2554	615	3	"	"	PUNCT
inlawrev-2554	615	4	income	income	NOUN
inlawrev-2554	615	5	was	be	AUX
inlawrev-2554	615	6	defined	define	VERB
inlawrev-2554	615	7	as	as	ADP
inlawrev-2554	615	8	"	"	PUNCT
inlawrev-2554	615	9	all	all	DET
inlawrev-2554	615	10	income	income	NOUN
inlawrev-2554	615	11	other	other	ADJ
inlawrev-2554	615	12	than	than	ADP
inlawrev-2554	615	13	business	business	NOUN
inlawrev-2554	615	14	income	income	NOUN
inlawrev-2554	615	15	.	.	PUNCT
inlawrev-2554	615	16	"	"	PUNCT
inlawrev-2554	616	1	i	i	PRON
inlawrev-2554	616	2	d.	d.	PROPN
inlawrev-2554	616	3	''	''	PUNCT
inlawrev-2554	616	4	ud	ud	PROPN
inlawrev-2554	616	5	.	.	PUNCT
inlawrev-2554	617	1	at	at	ADP
inlawrev-2554	617	2	3107	3107	NUM
inlawrev-2554	617	3	.	.	PUNCT
inlawrev-2554	618	1	for	for	ADP
inlawrev-2554	618	2	a	a	DET
inlawrev-2554	618	3	discussion	discussion	NOUN
inlawrev-2554	618	4	of	of	ADP
inlawrev-2554	618	5	the	the	DET
inlawrev-2554	618	6	multistate	multistate	NOUN
inlawrev-2554	618	7	tax	tax	NOUN
inlawrev-2554	618	8	compact	compact	NOUN
inlawrev-2554	618	9	and	and	CCONJ
inlawrev-2554	618	10	the	the	DET
inlawrev-2554	618	11	commission	commission	NOUN
inlawrev-2554	618	12	,	,	PUNCT
inlawrev-2554	618	13	see	see	VERB
inlawrev-2554	618	14	supra	supra	PROPN
inlawrev-2554	618	15	notes	note	VERB
inlawrev-2554	618	16	61	61	NUM
inlawrev-2554	618	17	-	-	SYM
inlawrev-2554	618	18	66	66	NUM
inlawrev-2554	618	19	and	and	CCONJ
inlawrev-2554	618	20	accompanying	accompany	VERB
inlawrev-2554	618	21	text	text	NOUN
inlawrev-2554	618	22	.	.	PUNCT
inlawrev-2554	619	1	^^^102	^^^102	PUNCT
inlawrev-2554	620	1	s.	s.	PROPN
inlawrev-2554	620	2	ct	ct	PROPN
inlawrev-2554	620	3	.	.	PUNCT
inlawrev-2554	621	1	at	at	ADP
inlawrev-2554	621	2	3108	3108	NUM
inlawrev-2554	621	3	.	.	PUNCT
inlawrev-2554	622	1	for	for	ADP
inlawrev-2554	622	2	a	a	DET
inlawrev-2554	622	3	discussion	discussion	NOUN
inlawrev-2554	622	4	of	of	ADP
inlawrev-2554	622	5	the	the	DET
inlawrev-2554	622	6	principles	principle	NOUN
inlawrev-2554	622	7	and	and	CCONJ
inlawrev-2554	622	8	uses	use	NOUN
inlawrev-2554	622	9	of	of	ADP
inlawrev-2554	622	10	combined	combined	ADJ
inlawrev-2554	622	11	reporting	reporting	NOUN
inlawrev-2554	622	12	,	,	PUNCT
inlawrev-2554	622	13	see	see	VERB
inlawrev-2554	622	14	supra	supra	PROPN
inlawrev-2554	622	15	notes	note	VERB
inlawrev-2554	622	16	67	67	NUM
inlawrev-2554	622	17	-	-	SYM
inlawrev-2554	622	18	71	71	NUM
inlawrev-2554	622	19	and	and	CCONJ
inlawrev-2554	622	20	accompanying	accompany	VERB
inlawrev-2554	622	21	text	text	NOUN
inlawrev-2554	622	22	.	.	PUNCT
inlawrev-2554	623	1	the	the	DET
inlawrev-2554	623	2	commission	commission	NOUN
inlawrev-2554	623	3	recommended	recommend	VERB
inlawrev-2554	623	4	that	that	DET
inlawrev-2554	623	5	asarco	asarco	NOUN
inlawrev-2554	623	6	and	and	CCONJ
inlawrev-2554	623	7	six	six	NUM
inlawrev-2554	623	8	other	other	ADJ
inlawrev-2554	623	9	of	of	ADP
inlawrev-2554	623	10	its	its	PRON
inlawrev-2554	623	11	subsidiaries	subsidiary	NOUN
inlawrev-2554	623	12	which	which	PRON
inlawrev-2554	623	13	it	it	PRON
inlawrev-2554	623	14	wholly	wholly	ADV
inlawrev-2554	623	15	owned	own	VERB
inlawrev-2554	623	16	be	be	AUX
inlawrev-2554	623	17	characterized	characterize	VERB
inlawrev-2554	623	18	as	as	ADP
inlawrev-2554	623	19	a	a	DET
inlawrev-2554	623	20	single	single	ADJ
inlawrev-2554	623	21	corporation	corporation	NOUN
inlawrev-2554	623	22	.	.	PUNCT
inlawrev-2554	624	1	the	the	DET
inlawrev-2554	624	2	commission	commission	NOUN
inlawrev-2554	624	3	combined	combine	VERB
inlawrev-2554	624	4	asarco	asarco	NOUN
inlawrev-2554	624	5	's	's	PART
inlawrev-2554	624	6	income	income	NOUN
inlawrev-2554	624	7	with	with	ADP
inlawrev-2554	624	8	the	the	DET
inlawrev-2554	624	9	income	income	NOUN
inlawrev-2554	624	10	of	of	ADP
inlawrev-2554	624	11	the	the	DET
inlawrev-2554	624	12	six	six	NUM
inlawrev-2554	624	13	subsidiaries	subsidiary	NOUN
inlawrev-2554	624	14	and	and	CCONJ
inlawrev-2554	624	15	disregarded	disregard	VERB
inlawrev-2554	624	16	the	the	DET
inlawrev-2554	624	17	six	six	NUM
inlawrev-2554	624	18	subsidiaries	subsidiary	NOUN
inlawrev-2554	624	19	'	'	PART
inlawrev-2554	624	20	dividend	dividend	NOUN
inlawrev-2554	624	21	payments	payment	NOUN
inlawrev-2554	624	22	to	to	ADP
inlawrev-2554	624	23	the	the	DET
inlawrev-2554	624	24	parent	parent	NOUN
inlawrev-2554	624	25	corporation	corporation	NOUN
inlawrev-2554	624	26	as	as	ADP
inlawrev-2554	624	27	intracompany	intracompany	ADJ
inlawrev-2554	624	28	accounting	accounting	NOUN
inlawrev-2554	624	29	transfers	transfer	NOUN
inlawrev-2554	624	30	.	.	PUNCT
inlawrev-2554	625	1	102	102	NUM
inlawrev-2554	625	2	,	,	PUNCT
inlawrev-2554	625	3	s.	s.	PROPN
inlawrev-2554	625	4	ct	ct	PROPN
inlawrev-2554	625	5	.	.	PUNCT
inlawrev-2554	626	1	at	at	ADP
inlawrev-2554	626	2	3107	3107	NUM
inlawrev-2554	626	3	.	.	PUNCT
inlawrev-2554	627	1	the	the	DET
inlawrev-2554	627	2	propriety	propriety	NOUN
inlawrev-2554	627	3	of	of	ADP
inlawrev-2554	627	4	this	this	DET
inlawrev-2554	627	5	treatment	treatment	NOUN
inlawrev-2554	627	6	of	of	ADP
inlawrev-2554	627	7	the	the	DET
inlawrev-2554	627	8	six	six	NUM
inlawrev-2554	627	9	subsidiaries	subsidiary	NOUN
inlawrev-2554	627	10	was	be	AUX
inlawrev-2554	627	11	not	not	PART
inlawrev-2554	627	12	an	an	DET
inlawrev-2554	627	13	issue	issue	NOUN
inlawrev-2554	627	14	before	before	ADP
inlawrev-2554	627	15	the	the	DET
inlawrev-2554	627	16	supreme	supreme	PROPN
inlawrev-2554	627	17	court	court	PROPN
inlawrev-2554	627	18	.	.	PUNCT
inlawrev-2554	628	1	i	i	PRON
inlawrev-2554	628	2	d.	d.	PROPN
inlawrev-2554	628	3	at	at	ADP
inlawrev-2554	628	4	3108	3108	NUM
inlawrev-2554	628	5	.	.	PUNCT
inlawrev-2554	628	6	''	''	PUNCT
inlawrev-2554	629	1	'	'	PUNCT
inlawrev-2554	629	2	i	i	PRON
inlawrev-2554	629	3	d.	d.	PROPN
inlawrev-2554	629	4	102	102	NUM
inlawrev-2554	629	5	s.	s.	PROPN
inlawrev-2554	629	6	ct	ct	PROPN
inlawrev-2554	629	7	.	.	PUNCT
inlawrev-2554	630	1	at	at	ADP
inlawrev-2554	630	2	3108	3108	NUM
inlawrev-2554	630	3	.	.	PUNCT
inlawrev-2554	631	1	^"asarco	^"asarco	NOUN
inlawrev-2554	631	2	petitioned	petition	VERB
inlawrev-2554	631	3	for	for	ADP
inlawrev-2554	631	4	review	review	NOUN
inlawrev-2554	631	5	,	,	PUNCT
inlawrev-2554	631	6	and	and	CCONJ
inlawrev-2554	631	7	the	the	DET
inlawrev-2554	631	8	state	state	NOUN
inlawrev-2554	631	9	district	district	NOUN
inlawrev-2554	631	10	court	court	NOUN
inlawrev-2554	631	11	,	,	PUNCT
inlawrev-2554	631	12	in	in	ADP
inlawrev-2554	631	13	an	an	DET
inlawrev-2554	631	14	unpublished	unpublished	ADJ
inlawrev-2554	631	15	opinion	opinion	NOUN
inlawrev-2554	631	16	,	,	PUNCT
inlawrev-2554	631	17	overruled	overrule	VERB
inlawrev-2554	631	18	the	the	DET
inlawrev-2554	631	19	state	state	PROPN
inlawrev-2554	631	20	tax	tax	PROPN
inlawrev-2554	631	21	commission	commission	NOUN
inlawrev-2554	631	22	's	's	PART
inlawrev-2554	631	23	determination	determination	NOUN
inlawrev-2554	631	24	that	that	SCONJ
inlawrev-2554	631	25	the	the	DET
inlawrev-2554	631	26	dividends	dividend	NOUN
inlawrev-2554	631	27	,	,	PUNCT
inlawrev-2554	631	28	interest	interest	NOUN
inlawrev-2554	631	29	,	,	PUNCT
inlawrev-2554	631	30	and	and	CCONJ
inlawrev-2554	631	31	capital	capital	NOUN
inlawrev-2554	631	32	gains	gain	NOUN
inlawrev-2554	631	33	of	of	ADP
inlawrev-2554	631	34	the	the	DET
inlawrev-2554	631	35	five	five	NUM
inlawrev-2554	631	36	subsidiaries	subsidiary	NOUN
inlawrev-2554	631	37	constituted	constitute	VERB
inlawrev-2554	631	38	business	business	NOUN
inlawrev-2554	631	39	income	income	NOUN
inlawrev-2554	631	40	.	.	PUNCT
inlawrev-2554	632	1	i	i	PRON
inlawrev-2554	632	2	d.	d.	PROPN
inlawrev-2554	632	3	'	'	PUNCT
inlawrev-2554	632	4	^'american	^'american	X
inlawrev-2554	632	5	smelting	smelt	VERB
inlawrev-2554	632	6	&	&	CCONJ
inlawrev-2554	632	7	ref	ref	PROPN
inlawrev-2554	632	8	.	.	PUNCT
inlawrev-2554	633	1	co.	co.	PROPN
inlawrev-2554	634	1	v.	v.	ADP
inlawrev-2554	634	2	idaho	idaho	PROPN
inlawrev-2554	634	3	state	state	NOUN
inlawrev-2554	634	4	tax	tax	NOUN
inlawrev-2554	634	5	comm'n	comm'n	PROPN
inlawrev-2554	634	6	,	,	PUNCT
inlawrev-2554	634	7	99	99	NUM
inlawrev-2554	634	8	idaho	idaho	NOUN
inlawrev-2554	634	9	924	924	NUM
inlawrev-2554	634	10	,	,	PUNCT
inlawrev-2554	634	11	592	592	NUM
inlawrev-2554	634	12	p.2d	p.2d	SYM
inlawrev-2554	634	13	39	39	NUM
inlawrev-2554	634	14	(	(	PUNCT
inlawrev-2554	634	15	1979	1979	NUM
inlawrev-2554	634	16	)	)	PUNCT
inlawrev-2554	634	17	.	.	PUNCT
inlawrev-2554	634	18	''	''	PUNCT
inlawrev-2554	635	1	ud	ud	INTJ
inlawrev-2554	635	2	.	.	PUNCT
inlawrev-2554	636	1	at	at	ADP
inlawrev-2554	636	2	935	935	NUM
inlawrev-2554	636	3	-	-	SYM
inlawrev-2554	636	4	37	37	NUM
inlawrev-2554	636	5	,	,	PUNCT
inlawrev-2554	636	6	592	592	NUM
inlawrev-2554	636	7	p.2d	p.2d	PUNCT
inlawrev-2554	636	8	at	at	ADP
inlawrev-2554	636	9	50	50	NUM
inlawrev-2554	636	10	-	-	SYM
inlawrev-2554	636	11	52	52	NUM
inlawrev-2554	636	12	.	.	PUNCT
inlawrev-2554	637	1	^"the	^"the	DET
inlawrev-2554	637	2	supreme	supreme	PROPN
inlawrev-2554	637	3	court	court	PROPN
inlawrev-2554	637	4	first	first	ADV
inlawrev-2554	637	5	vacated	vacate	VERB
inlawrev-2554	637	6	and	and	CCONJ
inlawrev-2554	637	7	remanded	remand	VERB
inlawrev-2554	637	8	the	the	DET
inlawrev-2554	637	9	case	case	NOUN
inlawrev-2554	637	10	for	for	ADP
inlawrev-2554	637	11	reconsideraton	reconsideraton	NOUN
inlawrev-2554	637	12	in	in	ADP
inlawrev-2554	637	13	light	light	NOUN
inlawrev-2554	637	14	of	of	ADP
inlawrev-2554	637	15	its	its	PRON
inlawrev-2554	637	16	decision	decision	NOUN
inlawrev-2554	637	17	in	in	ADP
inlawrev-2554	637	18	mobil	mobil	PROPN
inlawrev-2554	637	19	.	.	PUNCT
inlawrev-2554	638	1	asarco	asarco	PROPN
inlawrev-2554	638	2	inc	inc	PROPN
inlawrev-2554	638	3	.	.	PROPN
inlawrev-2554	639	1	v.	v.	ADP
inlawrev-2554	639	2	idaho	idaho	PROPN
inlawrev-2554	639	3	state	state	NOUN
inlawrev-2554	639	4	tax	tax	NOUN
inlawrev-2554	639	5	comm'n	comm'n	PROPN
inlawrev-2554	639	6	,	,	PUNCT
inlawrev-2554	639	7	445	445	NUM
inlawrev-2554	639	8	u.s	u.s	PROPN
inlawrev-2554	639	9	.	.	PROPN
inlawrev-2554	639	10	939	939	NUM
inlawrev-2554	639	11	1983	1983	NUM
inlawrev-2554	639	12	]	]	PUNCT
inlawrev-2554	640	1	taxing	tax	VERB
inlawrev-2554	640	2	multinational	multinational	ADJ
inlawrev-2554	640	3	corporations	corporation	NOUN
inlawrev-2554	640	4	807	807	NUM
inlawrev-2554	640	5	2	2	NUM
inlawrev-2554	640	6	.	.	PUNCT
inlawrev-2554	641	1	the	the	DET
inlawrev-2554	641	2	majority	majority	NOUN
inlawrev-2554	641	3	opinion	opinion	NOUN
inlawrev-2554	641	4	.	.	PUNCT
inlawrev-2554	642	1	—	—	PUNCT
inlawrev-2554	642	2	after	after	ADP
inlawrev-2554	642	3	reaffirming	reaffirm	VERB
inlawrev-2554	642	4	the	the	DET
inlawrev-2554	642	5	unitary	unitary	ADJ
inlawrev-2554	642	6	business	business	NOUN
inlawrev-2554	642	7	criteria	criterion	NOUN
inlawrev-2554	642	8	developed	develop	VERB
inlawrev-2554	642	9	in	in	ADP
inlawrev-2554	642	10	mobil,^^^	mobil,^^^	PROPN
inlawrev-2554	642	11	the	the	DET
inlawrev-2554	642	12	court	court	NOUN
inlawrev-2554	642	13	examined	examine	VERB
inlawrev-2554	642	14	"	"	PUNCT
inlawrev-2554	642	15	the	the	DET
inlawrev-2554	642	16	way	way	NOUN
inlawrev-2554	642	17	in	in	ADP
inlawrev-2554	642	18	which	which	PRON
inlawrev-2554	642	19	the	the	DET
inlawrev-2554	642	20	corporate	corporate	ADJ
inlawrev-2554	642	21	enterprise	enterprise	NOUN
inlawrev-2554	642	22	is	be	AUX
inlawrev-2554	642	23	structured	structure	VERB
inlawrev-2554	642	24	and	and	CCONJ
inlawrev-2554	642	25	operates	operate	NOUN
inlawrev-2554	642	26	,	,	PUNCT
inlawrev-2554	642	27	and	and	CCONJ
inlawrev-2554	642	28	.	.	PUNCT
inlawrev-2554	642	29	.	.	PUNCT
inlawrev-2554	642	30	.	.	PUNCT
inlawrev-2554	643	1	the	the	DET
inlawrev-2554	643	2	relationship	relationship	NOUN
inlawrev-2554	643	3	with	with	ADP
inlawrev-2554	643	4	the	the	DET
inlawrev-2554	643	5	taxing	tax	VERB
inlawrev-2554	643	6	state	state	NOUN
inlawrev-2554	643	7	.	.	PUNCT
inlawrev-2554	644	1	"^	"^	NOUN
inlawrev-2554	644	2	®	®	NOUN
inlawrev-2554	644	3	^	^	PUNCT
inlawrev-2554	644	4	the	the	DET
inlawrev-2554	644	5	most	most	ADV
inlawrev-2554	644	6	likely	likely	ADJ
inlawrev-2554	644	7	foreign	foreign	ADJ
inlawrev-2554	644	8	subsidiary	subsidiary	NOUN
inlawrev-2554	644	9	to	to	PART
inlawrev-2554	644	10	be	be	AUX
inlawrev-2554	644	11	found	find	VERB
inlawrev-2554	644	12	part	part	NOUN
inlawrev-2554	644	13	of	of	ADP
inlawrev-2554	644	14	a	a	DET
inlawrev-2554	644	15	unitary	unitary	ADJ
inlawrev-2554	644	16	business	business	NOUN
inlawrev-2554	644	17	was	be	AUX
inlawrev-2554	644	18	the	the	DET
inlawrev-2554	644	19	one	one	NUM
inlawrev-2554	644	20	in	in	ADP
inlawrev-2554	644	21	which	which	PRON
inlawrev-2554	644	22	asarco	asarco	NOUN
inlawrev-2554	644	23	owned	own	VERB
inlawrev-2554	644	24	about	about	ADP
inlawrev-2554	644	25	fifty	fifty	NUM
inlawrev-2554	644	26	-	-	PUNCT
inlawrev-2554	644	27	two	two	NUM
inlawrev-2554	644	28	per	per	ADP
inlawrev-2554	644	29	cent	cent	NOUN
inlawrev-2554	644	30	of	of	ADP
inlawrev-2554	644	31	the	the	DET
inlawrev-2554	644	32	stock	stock	NOUN
inlawrev-2554	644	33	and	and	CCONJ
inlawrev-2554	644	34	which	which	PRON
inlawrev-2554	644	35	sold	sell	VERB
inlawrev-2554	644	36	about	about	ADV
inlawrev-2554	644	37	thirty	thirty	NUM
inlawrev-2554	644	38	-	-	PUNCT
inlawrev-2554	644	39	five	five	NUM
inlawrev-2554	644	40	per	per	ADP
inlawrev-2554	644	41	cent	cent	NOUN
inlawrev-2554	644	42	of	of	ADP
inlawrev-2554	644	43	its	its	PRON
inlawrev-2554	644	44	smelted	smelt	VERB
inlawrev-2554	644	45	but	but	CCONJ
inlawrev-2554	644	46	unrefined	unrefined	ADJ
inlawrev-2554	644	47	copper	copper	NOUN
inlawrev-2554	644	48	to	to	ADP
inlawrev-2554	644	49	asarco/^^	asarco/^^	PROPN
inlawrev-2554	644	50	idaho	idaho	PROPN
inlawrev-2554	644	51	did	do	AUX
inlawrev-2554	644	52	not	not	PART
inlawrev-2554	644	53	dispute	dispute	VERB
inlawrev-2554	644	54	,	,	PUNCT
inlawrev-2554	644	55	however	however	ADV
inlawrev-2554	644	56	,	,	PUNCT
inlawrev-2554	644	57	that	that	SCONJ
inlawrev-2554	644	58	a	a	DET
inlawrev-2554	644	59	management	management	NOUN
inlawrev-2554	644	60	agreement	agreement	NOUN
inlawrev-2554	644	61	with	with	ADP
inlawrev-2554	644	62	the	the	DET
inlawrev-2554	644	63	other	other	ADJ
inlawrev-2554	644	64	shareholders	shareholder	NOUN
inlawrev-2554	644	65	assured	assure	VERB
inlawrev-2554	644	66	that	that	DET
inlawrev-2554	644	67	asarco	asarco	NOUN
inlawrev-2554	644	68	was	be	AUX
inlawrev-2554	644	69	unable	unable	ADJ
inlawrev-2554	644	70	to	to	PART
inlawrev-2554	644	71	control	control	VERB
inlawrev-2554	644	72	the	the	DET
inlawrev-2554	644	73	subsidiary	subsidiary	NOUN
inlawrev-2554	644	74	/^^	/^^	PUNCT
inlawrev-2554	644	75	the	the	DET
inlawrev-2554	644	76	court	court	NOUN
inlawrev-2554	644	77	concluded	conclude	VERB
inlawrev-2554	644	78	that	that	SCONJ
inlawrev-2554	644	79	the	the	DET
inlawrev-2554	644	80	business	business	NOUN
inlawrev-2554	644	81	of	of	ADP
inlawrev-2554	644	82	the	the	DET
inlawrev-2554	644	83	subsidiary	subsidiary	NOUN
inlawrev-2554	644	84	and	and	CCONJ
inlawrev-2554	644	85	asarco	asarco	NOUN
inlawrev-2554	644	86	's	's	PART
inlawrev-2554	644	87	silver	silver	NOUN
inlawrev-2554	644	88	mining	mining	NOUN
inlawrev-2554	644	89	in	in	ADP
inlawrev-2554	644	90	idaho	idaho	PROPN
inlawrev-2554	644	91	were	be	AUX
inlawrev-2554	644	92	inadequately	inadequately	ADV
inlawrev-2554	644	93	connected	connect	VERB
inlawrev-2554	644	94	to	to	PART
inlawrev-2554	644	95	permit	permit	VERB
inlawrev-2554	644	96	unitary	unitary	ADJ
inlawrev-2554	644	97	characterization/^^	characterization/^^	PROPN
inlawrev-2554	644	98	further	far	ADV
inlawrev-2554	644	99	,	,	PUNCT
inlawrev-2554	644	100	the	the	DET
inlawrev-2554	644	101	court	court	NOUN
inlawrev-2554	644	102	found	find	VERB
inlawrev-2554	644	103	that	that	SCONJ
inlawrev-2554	644	104	the	the	DET
inlawrev-2554	644	105	remaining	remain	VERB
inlawrev-2554	644	106	four	four	NUM
inlawrev-2554	644	107	subsidiaries	subsidiary	NOUN
inlawrev-2554	644	108	fell	fall	VERB
inlawrev-2554	644	109	far	far	ADV
inlawrev-2554	644	110	short	short	ADV
inlawrev-2554	644	111	of	of	ADP
inlawrev-2554	644	112	meeting	meet	VERB
inlawrev-2554	644	113	the	the	DET
inlawrev-2554	644	114	criteria	criterion	NOUN
inlawrev-2554	644	115	necessary	necessary	ADJ
inlawrev-2554	644	116	for	for	ADP
inlawrev-2554	644	117	unitary	unitary	ADJ
inlawrev-2554	644	118	treatment.^^	treatment.^^	NOUN
inlawrev-2554	644	119	in	in	ADP
inlawrev-2554	644	120	summary	summary	NOUN
inlawrev-2554	644	121	,	,	PUNCT
inlawrev-2554	644	122	all	all	PRON
inlawrev-2554	644	123	of	of	ADP
inlawrev-2554	644	124	those	those	DET
inlawrev-2554	644	125	subsidiaries	subsidiary	NOUN
inlawrev-2554	644	126	were	be	AUX
inlawrev-2554	644	127	engaged	engage	VERB
inlawrev-2554	644	128	in	in	ADP
inlawrev-2554	644	129	similar	similar	ADJ
inlawrev-2554	644	130	or	or	CCONJ
inlawrev-2554	644	131	related	related	ADJ
inlawrev-2554	644	132	lines	line	NOUN
inlawrev-2554	644	133	of	of	ADP
inlawrev-2554	644	134	business	business	NOUN
inlawrev-2554	644	135	,	,	PUNCT
inlawrev-2554	644	136	but	but	CCONJ
inlawrev-2554	644	137	they	they	PRON
inlawrev-2554	644	138	were	be	AUX
inlawrev-2554	644	139	unconnected	unconnected	ADJ
inlawrev-2554	644	140	with	with	ADP
inlawrev-2554	644	141	the	the	DET
inlawrev-2554	644	142	taxing	tax	VERB
inlawrev-2554	644	143	state	state	NOUN
inlawrev-2554	644	144	.	.	PUNCT
inlawrev-2554	645	1	the	the	DET
inlawrev-2554	645	2	parent	parent	NOUN
inlawrev-2554	645	3	corporation	corporation	NOUN
inlawrev-2554	645	4	held	hold	VERB
inlawrev-2554	645	5	substantial	substantial	ADJ
inlawrev-2554	645	6	minority	minority	NOUN
inlawrev-2554	645	7	or	or	CCONJ
inlawrev-2554	645	8	borderline	borderline	NOUN
inlawrev-2554	645	9	majority	majority	NOUN
inlawrev-2554	645	10	capital	capital	NOUN
inlawrev-2554	645	11	stock	stock	NOUN
inlawrev-2554	645	12	interests	interest	NOUN
inlawrev-2554	645	13	in	in	ADP
inlawrev-2554	645	14	the	the	DET
inlawrev-2554	645	15	subsidiaries	subsidiary	NOUN
inlawrev-2554	645	16	.	.	PUNCT
inlawrev-2554	646	1	the	the	DET
inlawrev-2554	646	2	parent	parent	NOUN
inlawrev-2554	646	3	corporation	corporation	NOUN
inlawrev-2554	646	4	provided	provide	VERB
inlawrev-2554	646	5	some	some	DET
inlawrev-2554	646	6	corporate	corporate	ADJ
inlawrev-2554	646	7	services	service	NOUN
inlawrev-2554	646	8	for	for	ADP
inlawrev-2554	646	9	some	some	PRON
inlawrev-2554	646	10	of	of	ADP
inlawrev-2554	646	11	the	the	DET
inlawrev-2554	646	12	subsidiaries	subsidiary	NOUN
inlawrev-2554	646	13	and	and	CCONJ
inlawrev-2554	646	14	engaged	engage	VERB
inlawrev-2554	646	15	in	in	ADP
inlawrev-2554	646	16	minimal	minimal	ADJ
inlawrev-2554	646	17	business	business	NOUN
inlawrev-2554	646	18	transactions	transaction	NOUN
inlawrev-2554	646	19	with	with	ADP
inlawrev-2554	646	20	all	all	PRON
inlawrev-2554	646	21	of	of	ADP
inlawrev-2554	646	22	them	they	PRON
inlawrev-2554	646	23	.	.	PUNCT
inlawrev-2554	647	1	the	the	DET
inlawrev-2554	647	2	state	state	NOUN
inlawrev-2554	647	3	did	do	AUX
inlawrev-2554	647	4	not	not	PART
inlawrev-2554	647	5	dispute	dispute	VERB
inlawrev-2554	647	6	any	any	PRON
inlawrev-2554	647	7	of	of	ADP
inlawrev-2554	647	8	the	the	DET
inlawrev-2554	647	9	facts	fact	NOUN
inlawrev-2554	647	10	,	,	PUNCT
inlawrev-2554	647	11	but	but	CCONJ
inlawrev-2554	647	12	merely	merely	ADV
inlawrev-2554	647	13	proposed	propose	VERB
inlawrev-2554	647	14	an	an	DET
inlawrev-2554	647	15	expansion	expansion	NOUN
inlawrev-2554	647	16	of	of	ADP
inlawrev-2554	647	17	the	the	DET
inlawrev-2554	647	18	unitary	unitary	ADJ
inlawrev-2554	647	19	business	business	NOUN
inlawrev-2554	647	20	concept	concept	NOUN
inlawrev-2554	647	21	by	by	ADP
inlawrev-2554	647	22	arguing	argue	VERB
inlawrev-2554	647	23	that	that	SCONJ
inlawrev-2554	647	24	corporate	corporate	ADJ
inlawrev-2554	647	25	purpose	purpose	NOUN
inlawrev-2554	647	26	should	should	AUX
inlawrev-2554	647	27	be	be	AUX
inlawrev-2554	647	28	the	the	DET
inlawrev-2554	647	29	controlling	control	VERB
inlawrev-2554	647	30	criterion	criterion	NOUN
inlawrev-2554	647	31	for	for	ADP
inlawrev-2554	647	32	the	the	DET
inlawrev-2554	647	33	unitary	unitary	ADJ
inlawrev-2554	647	34	business	business	NOUN
inlawrev-2554	647	35	relationship	relationship	NOUN
inlawrev-2554	647	36	.	.	PUNCT
inlawrev-2554	648	1	thus	thus	ADV
inlawrev-2554	648	2	,	,	PUNCT
inlawrev-2554	648	3	intangible	intangible	ADJ
inlawrev-2554	648	4	income	income	NOUN
inlawrev-2554	648	5	would	would	AUX
inlawrev-2554	648	6	be	be	AUX
inlawrev-2554	648	7	deemed	deem	VERB
inlawrev-2554	648	8	a	a	DET
inlawrev-2554	648	9	part	part	NOUN
inlawrev-2554	648	10	of	of	ADP
inlawrev-2554	648	11	a	a	DET
inlawrev-2554	648	12	unitary	unitary	ADJ
inlawrev-2554	648	13	business	business	NOUN
inlawrev-2554	648	14	when	when	SCONJ
inlawrev-2554	648	15	that	that	DET
inlawrev-2554	648	16	income	income	NOUN
inlawrev-2554	648	17	related	relate	VERB
inlawrev-2554	648	18	to	to	ADP
inlawrev-2554	648	19	or	or	CCONJ
inlawrev-2554	648	20	furthered	further	VERB
inlawrev-2554	648	21	the	the	DET
inlawrev-2554	648	22	corporation	corporation	NOUN
inlawrev-2554	648	23	's	's	PART
inlawrev-2554	648	24	trade	trade	NOUN
inlawrev-2554	648	25	or	or	CCONJ
inlawrev-2554	648	26	business	business	NOUN
inlawrev-2554	648	27	.	.	PUNCT
inlawrev-2554	649	1	^^^	^^^	PUNCT
inlawrev-2554	649	2	the	the	DET
inlawrev-2554	649	3	court	court	NOUN
inlawrev-2554	649	4	considered	consider	VERB
inlawrev-2554	649	5	this	this	DET
inlawrev-2554	649	6	definition	definition	NOUN
inlawrev-2554	649	7	of	of	ADP
inlawrev-2554	649	8	a	a	DET
inlawrev-2554	649	9	unitary	unitary	ADJ
inlawrev-2554	649	10	business	business	NOUN
inlawrev-2554	649	11	too	too	ADV
inlawrev-2554	649	12	broad	broad	ADJ
inlawrev-2554	649	13	and	and	CCONJ
inlawrev-2554	649	14	unacceptable	unacceptable	ADJ
inlawrev-2554	649	15	because	because	SCONJ
inlawrev-2554	649	16	it	it	PRON
inlawrev-2554	649	17	would	would	AUX
inlawrev-2554	649	18	transform	transform	VERB
inlawrev-2554	649	19	the	the	DET
inlawrev-2554	649	20	unitary	unitary	ADJ
inlawrev-2554	649	21	business	business	NOUN
inlawrev-2554	649	22	principle	principle	NOUN
inlawrev-2554	649	23	into	into	ADP
inlawrev-2554	649	24	no	no	DET
inlawrev-2554	649	25	limitation	limitation	NOUN
inlawrev-2554	649	26	at	at	ADP
inlawrev-2554	649	27	all.^^^	all.^^^	PROPN
inlawrev-2554	649	28	the	the	DET
inlawrev-2554	649	29	court	court	NOUN
inlawrev-2554	649	30	found	find	VERB
inlawrev-2554	649	31	that	that	SCONJ
inlawrev-2554	649	32	the	the	DET
inlawrev-2554	649	33	five	five	NUM
inlawrev-2554	649	34	subsidiaries	subsidiary	NOUN
inlawrev-2554	649	35	were	be	AUX
inlawrev-2554	649	36	distinct	distinct	ADJ
inlawrev-2554	649	37	business	business	NOUN
inlawrev-2554	649	38	enter(1980	enter(1980	NOUN
inlawrev-2554	649	39	)	)	PUNCT
inlawrev-2554	649	40	.	.	PUNCT
inlawrev-2554	650	1	on	on	ADP
inlawrev-2554	650	2	remand	remand	NOUN
inlawrev-2554	650	3	,	,	PUNCT
inlawrev-2554	650	4	the	the	DET
inlawrev-2554	650	5	idaho	idaho	PROPN
inlawrev-2554	650	6	supreme	supreme	PROPN
inlawrev-2554	650	7	court	court	PROPN
inlawrev-2554	650	8	reinstated	reinstate	VERB
inlawrev-2554	650	9	its	its	PRON
inlawrev-2554	650	10	previous	previous	ADJ
inlawrev-2554	650	11	opinion	opinion	NOUN
inlawrev-2554	650	12	.	.	PUNCT
inlawrev-2554	651	1	american	american	PROPN
inlawrev-2554	651	2	smelting	smelting	PROPN
inlawrev-2554	651	3	&	&	CCONJ
inlawrev-2554	651	4	ref	ref	PROPN
inlawrev-2554	651	5	.	.	PUNCT
inlawrev-2554	652	1	co.	co.	PROPN
inlawrev-2554	653	1	v.	v.	ADP
inlawrev-2554	653	2	idaho	idaho	PROPN
inlawrev-2554	653	3	state	state	NOUN
inlawrev-2554	653	4	tax	tax	NOUN
inlawrev-2554	653	5	comm'n	comm'n	NOUN
inlawrev-2554	653	6	.	.	PROPN
inlawrev-2554	653	7	102	102	NUM
inlawrev-2554	653	8	idaho	idaho	NOUN
inlawrev-2554	653	9	38	38	NUM
inlawrev-2554	653	10	,	,	PUNCT
inlawrev-2554	653	11	624	624	NUM
inlawrev-2554	653	12	p.2d	p.2d	SYM
inlawrev-2554	653	13	946	946	NUM
inlawrev-2554	653	14	(	(	PUNCT
inlawrev-2554	653	15	1981	1981	NUM
inlawrev-2554	653	16	)	)	PUNCT
inlawrev-2554	653	17	.	.	PUNCT
inlawrev-2554	654	1	the	the	DET
inlawrev-2554	654	2	supreme	supreme	PROPN
inlawrev-2554	654	3	court	court	PROPN
inlawrev-2554	654	4	reversed	reverse	VERB
inlawrev-2554	654	5	that	that	DET
inlawrev-2554	654	6	decision	decision	NOUN
inlawrev-2554	654	7	.	.	PUNCT
inlawrev-2554	655	1	102	102	NUM
inlawrev-2554	655	2	s.	s.	PROPN
inlawrev-2554	655	3	ct	ct	PROPN
inlawrev-2554	655	4	.	.	PROPN
inlawrev-2554	655	5	3103	3103	NUM
inlawrev-2554	655	6	(	(	PUNCT
inlawrev-2554	655	7	1982	1982	NUM
inlawrev-2554	655	8	)	)	PUNCT
inlawrev-2554	655	9	.	.	PUNCT
inlawrev-2554	656	1	i«n02	i«n02	NOUN
inlawrev-2554	656	2	s.	s.	PROPN
inlawrev-2554	656	3	ct	ct	PROPN
inlawrev-2554	656	4	.	.	PUNCT
inlawrev-2554	657	1	at	at	ADP
inlawrev-2554	657	2	3109	3109	NUM
inlawrev-2554	657	3	-	-	SYM
inlawrev-2554	657	4	11	11	NUM
inlawrev-2554	657	5	.	.	PUNCT
inlawrev-2554	657	6	''	''	PUNCT
inlawrev-2554	657	7	'	'	PUNCT
inlawrev-2554	657	8	i	i	PRON
inlawrev-2554	657	9	d.	d.	PROPN
inlawrev-2554	657	10	at	at	ADP
inlawrev-2554	657	11	3115	3115	NUM
inlawrev-2554	657	12	n.22	n.22	PROPN
inlawrev-2554	657	13	.	.	PROPN
inlawrev-2554	657	14	^'ud	^'ud	PUNCT
inlawrev-2554	657	15	.	.	PUNCT
inlawrev-2554	658	1	at	at	ADP
inlawrev-2554	658	2	3111	3111	NUM
inlawrev-2554	658	3	-	-	SYM
inlawrev-2554	658	4	12	12	NUM
inlawrev-2554	658	5	.	.	PUNCT
inlawrev-2554	659	1	another	another	DET
inlawrev-2554	659	2	20	20	NUM
inlawrev-2554	659	3	-	-	SYM
inlawrev-2554	659	4	30	30	NUM
inlawrev-2554	659	5	%	%	NOUN
inlawrev-2554	659	6	of	of	ADP
inlawrev-2554	659	7	the	the	DET
inlawrev-2554	659	8	subsidiary	subsidiary	NOUN
inlawrev-2554	659	9	's	's	PART
inlawrev-2554	659	10	output	output	NOUN
inlawrev-2554	659	11	was	be	AUX
inlawrev-2554	659	12	sold	sell	VERB
inlawrev-2554	659	13	to	to	ADP
inlawrev-2554	659	14	a	a	DET
inlawrev-2554	659	15	similarly	similarly	ADV
inlawrev-2554	659	16	owned	own	VERB
inlawrev-2554	659	17	corporation	corporation	NOUN
inlawrev-2554	659	18	.	.	PUNCT
inlawrev-2554	660	1	i	i	PRON
inlawrev-2554	660	2	d.	d.	PROPN
inlawrev-2554	660	3	at	at	ADP
inlawrev-2554	660	4	3111	3111	NUM
inlawrev-2554	660	5	-	-	SYM
inlawrev-2554	660	6	12	12	NUM
inlawrev-2554	660	7	,	,	PUNCT
inlawrev-2554	660	8	3112	3112	NUM
inlawrev-2554	660	9	n.l6	n.l6	NUM
inlawrev-2554	660	10	.	.	PUNCT
inlawrev-2554	660	11	''	''	PUNCT
inlawrev-2554	660	12	'	'	PUNCT
inlawrev-2554	660	13	i	i	PRON
inlawrev-2554	660	14	d.	d.	PROPN
inlawrev-2554	660	15	at	at	ADP
inlawrev-2554	660	16	3112	3112	NUM
inlawrev-2554	660	17	.	.	PUNCT
inlawrev-2554	660	18	''	''	PUNCT
inlawrev-2554	661	1	'	'	PUNCT
inlawrev-2554	661	2	i	i	PRON
inlawrev-2554	661	3	d.	d.	NOUN
inlawrev-2554	661	4	"	"	PUNCT
inlawrev-2554	661	5	'	'	PUNCT
inlawrev-2554	661	6	i	i	PRON
inlawrev-2554	661	7	d.	d.	PROPN
inlawrev-2554	661	8	'	'	PUNCT
inlawrev-2554	661	9	^'id	^'id	PROPN
inlawrev-2554	661	10	.	.	PUNCT
inlawrev-2554	662	1	at	at	ADP
inlawrev-2554	662	2	3114	3114	NUM
inlawrev-2554	662	3	.	.	PUNCT
inlawrev-2554	663	1	the	the	DET
inlawrev-2554	663	2	state	state	NOUN
inlawrev-2554	663	3	relied	rely	VERB
inlawrev-2554	663	4	upon	upon	SCONJ
inlawrev-2554	663	5	the	the	DET
inlawrev-2554	663	6	definition	definition	NOUN
inlawrev-2554	663	7	of	of	ADP
inlawrev-2554	663	8	business	business	NOUN
inlawrev-2554	663	9	income	income	NOUN
inlawrev-2554	663	10	in	in	ADP
inlawrev-2554	663	11	the	the	DET
inlawrev-2554	663	12	uditpa	uditpa	NOUN
inlawrev-2554	663	13	,	,	PUNCT
inlawrev-2554	663	14	supra	supra	PROPN
inlawrev-2554	663	15	note	note	NOUN
inlawrev-2554	663	16	51	51	NUM
inlawrev-2554	663	17	,	,	PUNCT
inlawrev-2554	663	18	at	at	ADP
inlawrev-2554	663	19	§	§	PROPN
inlawrev-2554	663	20	1(a	1(a	NUM
inlawrev-2554	663	21	)	)	PUNCT
inlawrev-2554	663	22	.	.	PUNCT
inlawrev-2554	664	1	the	the	DET
inlawrev-2554	664	2	argument	argument	NOUN
inlawrev-2554	664	3	was	be	AUX
inlawrev-2554	664	4	that	that	SCONJ
inlawrev-2554	664	5	a	a	DET
inlawrev-2554	664	6	relationship	relationship	NOUN
inlawrev-2554	664	7	exists	exist	VERB
inlawrev-2554	664	8	between	between	ADP
inlawrev-2554	664	9	investments	investment	NOUN
inlawrev-2554	664	10	and	and	CCONJ
inlawrev-2554	664	11	the	the	DET
inlawrev-2554	664	12	business	business	NOUN
inlawrev-2554	664	13	of	of	ADP
inlawrev-2554	664	14	the	the	DET
inlawrev-2554	664	15	owner	owner	NOUN
inlawrev-2554	664	16	of	of	ADP
inlawrev-2554	664	17	the	the	DET
inlawrev-2554	664	18	investments	investment	NOUN
inlawrev-2554	664	19	which	which	PRON
inlawrev-2554	664	20	,	,	PUNCT
inlawrev-2554	664	21	without	without	ADP
inlawrev-2554	664	22	more	more	ADJ
inlawrev-2554	664	23	,	,	PUNCT
inlawrev-2554	664	24	is	be	AUX
inlawrev-2554	664	25	sufficient	sufficient	ADJ
inlawrev-2554	664	26	to	to	PART
inlawrev-2554	664	27	justify	justify	VERB
inlawrev-2554	664	28	the	the	DET
inlawrev-2554	664	29	apportionment	apportionment	NOUN
inlawrev-2554	664	30	of	of	ADP
inlawrev-2554	664	31	any	any	DET
inlawrev-2554	664	32	income	income	NOUN
inlawrev-2554	664	33	derived	derive	VERB
inlawrev-2554	664	34	from	from	ADP
inlawrev-2554	664	35	the	the	DET
inlawrev-2554	664	36	investments	investment	NOUN
inlawrev-2554	664	37	.	.	PUNCT
inlawrev-2554	665	1	see	see	VERB
inlawrev-2554	665	2	dexter	dexter	NOUN
inlawrev-2554	665	3	,	,	PUNCT
inlawrev-2554	665	4	tax	tax	NOUN
inlawrev-2554	665	5	apportionment	apportionment	NOUN
inlawrev-2554	665	6	of	of	ADP
inlawrev-2554	665	7	the	the	DET
inlawrev-2554	665	8	income	income	NOUN
inlawrev-2554	665	9	of	of	ADP
inlawrev-2554	665	10	a	a	DET
inlawrev-2554	665	11	unitary	unitary	ADJ
inlawrev-2554	665	12	business	business	NOUN
inlawrev-2554	665	13	:	:	PUNCT
inlawrev-2554	665	14	an	an	DET
inlawrev-2554	665	15	examination	examination	NOUN
inlawrev-2554	665	16	o/	o/	NOUN
inlawrev-2554	665	17	mobil	mobil	PROPN
inlawrev-2554	665	18	oil	oil	PROPN
inlawrev-2554	665	19	corp	corp	PROPN
inlawrev-2554	665	20	.	.	PROPN
inlawrev-2554	666	1	v.	v.	PROPN
inlawrev-2554	666	2	commissioner	commissioner	NOUN
inlawrev-2554	666	3	of	of	ADP
inlawrev-2554	666	4	taxes	taxis	NOUN
inlawrev-2554	666	5	,	,	PUNCT
inlawrev-2554	666	6	1981	1981	NUM
inlawrev-2554	666	7	b.y.u	b.y.u	NOUN
inlawrev-2554	666	8	.	.	PUNCT
inlawrev-2554	667	1	l.	l.	PROPN
inlawrev-2554	667	2	rev	rev	PROPN
inlawrev-2554	667	3	.	.	PROPN
inlawrev-2554	667	4	107	107	NUM
inlawrev-2554	667	5	,	,	PUNCT
inlawrev-2554	667	6	119	119	NUM
inlawrev-2554	667	7	.	.	PUNCT
inlawrev-2554	667	8	^^^102	^^^102	PUNCT
inlawrev-2554	668	1	s.	s.	PROPN
inlawrev-2554	668	2	ct	ct	PROPN
inlawrev-2554	668	3	.	.	PUNCT
inlawrev-2554	669	1	at	at	ADP
inlawrev-2554	669	2	3114	3114	NUM
inlawrev-2554	669	3	.	.	PUNCT
inlawrev-2554	670	1	808	808	NUM
inlawrev-2554	670	2	indiana	indiana	PROPN
inlawrev-2554	670	3	law	law	PROPN
inlawrev-2554	670	4	review	review	NOUN
inlawrev-2554	670	5	[	[	X
inlawrev-2554	670	6	vol	vol	NOUN
inlawrev-2554	670	7	.	.	PUNCT
inlawrev-2554	670	8	16:783	16:783	NUM
inlawrev-2554	670	9	prises	prise	NOUN
inlawrev-2554	670	10	which	which	PRON
inlawrev-2554	670	11	had	have	VERB
inlawrev-2554	670	12	nothing	nothing	PRON
inlawrev-2554	670	13	to	to	PART
inlawrev-2554	670	14	do	do	VERB
inlawrev-2554	670	15	with	with	ADP
inlawrev-2554	670	16	asarco	asarco	NOUN
inlawrev-2554	670	17	's	's	PART
inlawrev-2554	670	18	activities	activity	NOUN
inlawrev-2554	670	19	in	in	ADP
inlawrev-2554	670	20	idaho/	idaho/	NUM
inlawrev-2554	670	21	®	®	NOUN
inlawrev-2554	670	22	^	^	PUNCT
inlawrev-2554	670	23	because	because	SCONJ
inlawrev-2554	670	24	there	there	PRON
inlawrev-2554	670	25	was	be	VERB
inlawrev-2554	670	26	no	no	DET
inlawrev-2554	670	27	rational	rational	ADJ
inlawrev-2554	670	28	relationship	relationship	NOUN
inlawrev-2554	670	29	between	between	ADP
inlawrev-2554	670	30	the	the	DET
inlawrev-2554	670	31	dividends	dividend	NOUN
inlawrev-2554	670	32	,	,	PUNCT
inlawrev-2554	670	33	interest	interest	NOUN
inlawrev-2554	670	34	,	,	PUNCT
inlawrev-2554	670	35	and	and	CCONJ
inlawrev-2554	670	36	capital	capital	NOUN
inlawrev-2554	670	37	gains	gain	NOUN
inlawrev-2554	670	38	which	which	PRON
inlawrev-2554	670	39	had	have	AUX
inlawrev-2554	670	40	been	be	AUX
inlawrev-2554	670	41	attributed	attribute	VERB
inlawrev-2554	670	42	to	to	ADP
inlawrev-2554	670	43	the	the	DET
inlawrev-2554	670	44	state	state	NOUN
inlawrev-2554	670	45	and	and	CCONJ
inlawrev-2554	670	46	the	the	DET
inlawrev-2554	670	47	intrastate	intrastate	ADJ
inlawrev-2554	670	48	values	value	NOUN
inlawrev-2554	670	49	of	of	ADP
inlawrev-2554	670	50	the	the	DET
inlawrev-2554	670	51	business	business	NOUN
inlawrev-2554	670	52	enterprise	enterprise	NOUN
inlawrev-2554	670	53	,	,	PUNCT
inlawrev-2554	670	54	the	the	DET
inlawrev-2554	670	55	court	court	NOUN
inlawrev-2554	670	56	held	hold	VERB
inlawrev-2554	670	57	that	that	SCONJ
inlawrev-2554	670	58	idaho	idaho	NOUN
inlawrev-2554	670	59	violated	violate	VERB
inlawrev-2554	670	60	the	the	DET
inlawrev-2554	670	61	due	due	ADJ
inlawrev-2554	670	62	process	process	NOUN
inlawrev-2554	670	63	clause	clause	NOUN
inlawrev-2554	670	64	by	by	ADP
inlawrev-2554	670	65	taxing	tax	VERB
inlawrev-2554	670	66	that	that	SCONJ
inlawrev-2554	670	67	income.^	income.^	PROPN
inlawrev-2554	670	68	®	®	PROPN
inlawrev-2554	670	69	*	*	PROPN
inlawrev-2554	670	70	3	3	X
inlawrev-2554	670	71	.	.	PUNCT
inlawrev-2554	671	1	the	the	DET
inlawrev-2554	671	2	dissenting	dissent	VERB
inlawrev-2554	671	3	opinion	opinion	NOUN
inlawrev-2554	671	4	.	.	PUNCT
inlawrev-2554	672	1	—	—	PUNCT
inlawrev-2554	672	2	in	in	ADP
inlawrev-2554	672	3	a	a	DET
inlawrev-2554	672	4	strong	strong	ADJ
inlawrev-2554	672	5	dissent	dissent	NOUN
inlawrev-2554	672	6	,	,	PUNCT
inlawrev-2554	672	7	justice	justice	PROPN
inlawrev-2554	672	8	o'connor^	o'connor^	PROPN
inlawrev-2554	672	9	®	®	PROPN
inlawrev-2554	672	10	^	^	PUNCT
inlawrev-2554	672	11	argued	argue	VERB
inlawrev-2554	672	12	that	that	SCONJ
inlawrev-2554	672	13	business	business	NOUN
inlawrev-2554	672	14	and	and	CCONJ
inlawrev-2554	672	15	economic	economic	ADJ
inlawrev-2554	672	16	sense	sense	NOUN
inlawrev-2554	672	17	dictated	dictate	VERB
inlawrev-2554	672	18	a	a	DET
inlawrev-2554	672	19	contrary	contrary	ADJ
inlawrev-2554	672	20	result	result	NOUN
inlawrev-2554	672	21	.	.	PUNCT
inlawrev-2554	673	1	justice	justice	PROPN
inlawrev-2554	673	2	o'connor	o'connor	PROPN
inlawrev-2554	673	3	asserted	assert	VERB
inlawrev-2554	673	4	that	that	SCONJ
inlawrev-2554	673	5	the	the	DET
inlawrev-2554	673	6	court	court	NOUN
inlawrev-2554	673	7	erred	err	VERB
inlawrev-2554	673	8	in	in	ADP
inlawrev-2554	673	9	its	its	PRON
inlawrev-2554	673	10	finding	finding	NOUN
inlawrev-2554	673	11	that	that	DET
inlawrev-2554	673	12	asarco	asarco	NOUN
inlawrev-2554	673	13	's	's	PART
inlawrev-2554	673	14	investments	investment	NOUN
inlawrev-2554	673	15	were	be	AUX
inlawrev-2554	673	16	not	not	PART
inlawrev-2554	673	17	part	part	NOUN
inlawrev-2554	673	18	of	of	ADP
inlawrev-2554	673	19	a	a	DET
inlawrev-2554	673	20	unitary	unitary	ADJ
inlawrev-2554	673	21	business	business	NOUN
inlawrev-2554	673	22	because	because	SCONJ
inlawrev-2554	673	23	asarco	asarco	NOUN
inlawrev-2554	673	24	failed	fail	VERB
inlawrev-2554	673	25	to	to	PART
inlawrev-2554	673	26	carry	carry	VERB
inlawrev-2554	673	27	its	its	PRON
inlawrev-2554	673	28	burden	burden	NOUN
inlawrev-2554	673	29	of	of	ADP
inlawrev-2554	673	30	proof	proof	NOUN
inlawrev-2554	673	31	in	in	ADP
inlawrev-2554	673	32	at	at	ADV
inlawrev-2554	673	33	least	least	ADV
inlawrev-2554	673	34	three	three	NUM
inlawrev-2554	673	35	ways.^^^	ways.^^^	PROPN
inlawrev-2554	673	36	first	first	ADV
inlawrev-2554	673	37	,	,	PUNCT
inlawrev-2554	673	38	asarco	asarco	NOUN
inlawrev-2554	673	39	did	do	AUX
inlawrev-2554	673	40	not	not	PART
inlawrev-2554	673	41	demonstrate	demonstrate	VERB
inlawrev-2554	673	42	that	that	SCONJ
inlawrev-2554	673	43	its	its	PRON
inlawrev-2554	673	44	investment	investment	NOUN
inlawrev-2554	673	45	decision	decision	NOUN
inlawrev-2554	673	46	making	make	VERB
inlawrev-2554	673	47	was	be	AUX
inlawrev-2554	673	48	separate	separate	ADJ
inlawrev-2554	673	49	and	and	CCONJ
inlawrev-2554	673	50	apart	apart	ADV
inlawrev-2554	673	51	from	from	ADP
inlawrev-2554	673	52	its	its	PRON
inlawrev-2554	673	53	expertise	expertise	NOUN
inlawrev-2554	673	54	in	in	ADP
inlawrev-2554	673	55	the	the	DET
inlawrev-2554	673	56	nonferrous	nonferrous	ADJ
inlawrev-2554	673	57	metals	metal	NOUN
inlawrev-2554	673	58	business.^	business.^	NOUN
inlawrev-2554	673	59	®	®	NOUN
inlawrev-2554	673	60	^	^	SYM
inlawrev-2554	673	61	second	second	ADJ
inlawrev-2554	673	62	,	,	PUNCT
inlawrev-2554	673	63	asarco	asarco	NOUN
inlawrev-2554	673	64	failed	fail	VERB
inlawrev-2554	673	65	to	to	PART
inlawrev-2554	673	66	show	show	VERB
inlawrev-2554	673	67	that	that	SCONJ
inlawrev-2554	673	68	its	its	PRON
inlawrev-2554	673	69	holdings	holding	NOUN
inlawrev-2554	673	70	in	in	ADP
inlawrev-2554	673	71	the	the	DET
inlawrev-2554	673	72	subsidiaries	subsidiary	NOUN
inlawrev-2554	673	73	were	be	AUX
inlawrev-2554	673	74	separate	separate	ADJ
inlawrev-2554	673	75	and	and	CCONJ
inlawrev-2554	673	76	apart	apart	ADV
inlawrev-2554	673	77	from	from	ADP
inlawrev-2554	673	78	its	its	PRON
inlawrev-2554	673	79	management	management	NOUN
inlawrev-2554	673	80	of	of	ADP
inlawrev-2554	673	81	the	the	DET
inlawrev-2554	673	82	financial	financial	ADJ
inlawrev-2554	673	83	requirements	requirement	NOUN
inlawrev-2554	673	84	of	of	ADP
inlawrev-2554	673	85	its	its	PRON
inlawrev-2554	673	86	nonferrous	nonferrous	ADJ
inlawrev-2554	673	87	metals	metal	NOUN
inlawrev-2554	673	88	business	business	NOUN
inlawrev-2554	673	89	since	since	SCONJ
inlawrev-2554	673	90	asarco	asarco	NOUN
inlawrev-2554	673	91	presumptively	presumptively	ADV
inlawrev-2554	673	92	used	use	VERB
inlawrev-2554	673	93	the	the	DET
inlawrev-2554	673	94	foreign	foreign	ADJ
inlawrev-2554	673	95	-	-	PUNCT
inlawrev-2554	673	96	source	source	NOUN
inlawrev-2554	673	97	income	income	NOUN
inlawrev-2554	673	98	as	as	ADP
inlawrev-2554	673	99	part	part	NOUN
inlawrev-2554	673	100	of	of	ADP
inlawrev-2554	673	101	its	its	PRON
inlawrev-2554	673	102	working	work	VERB
inlawrev-2554	673	103	capital/^	capital/^	NOUN
inlawrev-2554	673	104	®	®	NOUN
inlawrev-2554	673	105	third	third	ADJ
inlawrev-2554	673	106	,	,	PUNCT
inlawrev-2554	673	107	the	the	DET
inlawrev-2554	673	108	dissent	dissent	NOUN
inlawrev-2554	673	109	argued	argue	VERB
inlawrev-2554	673	110	that	that	PRON
inlawrev-2554	673	111	asarco	asarco	NOUN
inlawrev-2554	673	112	's	's	PART
inlawrev-2554	673	113	capital	capital	NOUN
inlawrev-2554	673	114	interest	interest	NOUN
inlawrev-2554	673	115	in	in	ADP
inlawrev-2554	673	116	the	the	DET
inlawrev-2554	673	117	subsidiaries	subsidiary	NOUN
inlawrev-2554	673	118	contributed	contribute	VERB
inlawrev-2554	673	119	to	to	ADP
inlawrev-2554	673	120	its	its	PRON
inlawrev-2554	673	121	nonferrous	nonferrous	ADJ
inlawrev-2554	673	122	metals	metal	NOUN
inlawrev-2554	673	123	business	business	NOUN
inlawrev-2554	673	124	advantages	advantage	NOUN
inlawrev-2554	673	125	,	,	PUNCT
inlawrev-2554	673	126	maintaining	maintain	VERB
inlawrev-2554	673	127	that	that	DET
inlawrev-2554	673	128	asarco	asarco	NOUN
inlawrev-2554	673	129	had	have	VERB
inlawrev-2554	673	130	effective	effective	ADJ
inlawrev-2554	673	131	operational	operational	ADJ
inlawrev-2554	673	132	control	control	NOUN
inlawrev-2554	673	133	of	of	ADP
inlawrev-2554	673	134	at	at	ADV
inlawrev-2554	673	135	least	least	ADV
inlawrev-2554	673	136	three	three	NUM
inlawrev-2554	673	137	of	of	ADP
inlawrev-2554	673	138	the	the	DET
inlawrev-2554	673	139	five	five	NUM
inlawrev-2554	673	140	subsidiaries	subsidiary	NOUN
inlawrev-2554	673	141	.	.	PUNCT
inlawrev-2554	674	1	the	the	DET
inlawrev-2554	674	2	multinational	multinational	ADJ
inlawrev-2554	674	3	corporate	corporate	ADJ
inlawrev-2554	674	4	format	format	NOUN
inlawrev-2554	674	5	provided	provide	VERB
inlawrev-2554	674	6	greater	great	ADJ
inlawrev-2554	674	7	stability	stability	NOUN
inlawrev-2554	674	8	to	to	ADP
inlawrev-2554	674	9	profits	profit	NOUN
inlawrev-2554	674	10	and	and	CCONJ
inlawrev-2554	674	11	the	the	DET
inlawrev-2554	674	12	vertically	vertically	ADV
inlawrev-2554	674	13	integrated	integrate	VERB
inlawrev-2554	674	14	relationship	relationship	NOUN
inlawrev-2554	674	15	provided	provide	VERB
inlawrev-2554	674	16	assured	assure	VERB
inlawrev-2554	674	17	supplies	supply	NOUN
inlawrev-2554	674	18	of	of	ADP
inlawrev-2554	674	19	materials	material	NOUN
inlawrev-2554	674	20	and	and	CCONJ
inlawrev-2554	674	21	stable	stable	ADJ
inlawrev-2554	674	22	outlets	outlet	NOUN
inlawrev-2554	674	23	for	for	ADP
inlawrev-2554	674	24	products.^^^	products.^^^	PROPN
inlawrev-2554	674	25	''	''	PUNCT
inlawrev-2554	674	26	ud	ud	PROPN
inlawrev-2554	674	27	.	.	PUNCT
inlawrev-2554	675	1	at	at	ADP
inlawrev-2554	675	2	3115	3115	NUM
inlawrev-2554	675	3	.	.	PUNCT
inlawrev-2554	676	1	''	''	PUNCT
inlawrev-2554	677	1	*	*	PUNCT
inlawrev-2554	677	2	i	i	PRON
inlawrev-2554	677	3	d.	d.	PROPN
inlawrev-2554	677	4	at	at	ADP
inlawrev-2554	677	5	3115	3115	NUM
inlawrev-2554	677	6	-	-	SYM
inlawrev-2554	677	7	16	16	NUM
inlawrev-2554	677	8	.	.	PUNCT
inlawrev-2554	677	9	^'^both	^'^both	PUNCT
inlawrev-2554	677	10	asarco	asarco	VERB
inlawrev-2554	677	11	and	and	CCONJ
inlawrev-2554	677	12	woolworth	woolworth	NOUN
inlawrev-2554	677	13	were	be	AUX
inlawrev-2554	677	14	6	6	NUM
inlawrev-2554	677	15	-	-	SYM
inlawrev-2554	677	16	3	3	NUM
inlawrev-2554	677	17	decisions	decision	NOUN
inlawrev-2554	677	18	in	in	ADP
inlawrev-2554	677	19	which	which	PRON
inlawrev-2554	677	20	justice	justice	NOUN
inlawrev-2554	677	21	blackmun	blackmun	NOUN
inlawrev-2554	677	22	and	and	CCONJ
inlawrev-2554	677	23	justice	justice	PROPN
inlawrev-2554	677	24	rehnquist	rehnquist	PROPN
inlawrev-2554	677	25	twice	twice	ADV
inlawrev-2554	677	26	joined	join	VERB
inlawrev-2554	677	27	justice	justice	PROPN
inlawrev-2554	677	28	o'connor	o'connor	PROPN
inlawrev-2554	677	29	in	in	ADP
inlawrev-2554	677	30	the	the	DET
inlawrev-2554	677	31	dissenting	dissent	VERB
inlawrev-2554	677	32	opinions	opinion	NOUN
inlawrev-2554	677	33	.	.	PUNCT
inlawrev-2554	678	1	the	the	DET
inlawrev-2554	678	2	dissenting	dissent	VERB
inlawrev-2554	678	3	opinion	opinion	NOUN
inlawrev-2554	678	4	in	in	ADP
inlawrev-2554	678	5	woolworth	woolworth	NOUN
inlawrev-2554	678	6	,	,	PUNCT
inlawrev-2554	678	7	however	however	ADV
inlawrev-2554	678	8	,	,	PUNCT
inlawrev-2554	678	9	is	be	AUX
inlawrev-2554	678	10	quite	quite	ADV
inlawrev-2554	678	11	brief	brief	ADJ
inlawrev-2554	678	12	in	in	SCONJ
inlawrev-2554	678	13	that	that	SCONJ
inlawrev-2554	678	14	it	it	PRON
inlawrev-2554	678	15	incorporates	incorporate	VERB
inlawrev-2554	678	16	by	by	ADP
inlawrev-2554	678	17	reference	reference	NOUN
inlawrev-2554	678	18	the	the	DET
inlawrev-2554	678	19	rationale	rationale	NOUN
inlawrev-2554	678	20	set	set	VERB
inlawrev-2554	678	21	forth	forth	ADV
inlawrev-2554	678	22	in	in	ADP
inlawrev-2554	678	23	the	the	DET
inlawrev-2554	678	24	dissenting	dissent	VERB
inlawrev-2554	678	25	opinion	opinion	NOUN
inlawrev-2554	678	26	in	in	ADP
inlawrev-2554	678	27	asarco	asarco	NOUN
inlawrev-2554	678	28	,	,	PUNCT
inlawrev-2554	678	29	chief	chief	ADJ
inlawrev-2554	678	30	justice	justice	NOUN
inlawrev-2554	678	31	burger	burger	NOUN
inlawrev-2554	678	32	filed	file	VERB
inlawrev-2554	678	33	a	a	DET
inlawrev-2554	678	34	concurring	concur	VERB
inlawrev-2554	678	35	opinion	opinion	NOUN
inlawrev-2554	678	36	in	in	ADP
inlawrev-2554	678	37	both	both	DET
inlawrev-2554	678	38	cases	case	NOUN
inlawrev-2554	678	39	,	,	PUNCT
inlawrev-2554	678	40	102	102	NUM
inlawrev-2554	678	41	s.	s.	PROPN
inlawrev-2554	678	42	ct	ct	PROPN
inlawrev-2554	678	43	.	.	PROPN
inlawrev-2554	679	1	3140	3140	NUM
inlawrev-2554	679	2	(	(	PUNCT
inlawrev-2554	679	3	1982	1982	NUM
inlawrev-2554	679	4	)	)	PUNCT
inlawrev-2554	679	5	,	,	PUNCT
inlawrev-2554	679	6	joining	join	VERB
inlawrev-2554	679	7	the	the	DET
inlawrev-2554	679	8	majority	majority	NOUN
inlawrev-2554	679	9	opinion	opinion	NOUN
inlawrev-2554	679	10	written	write	VERB
inlawrev-2554	679	11	in	in	ADP
inlawrev-2554	679	12	both	both	DET
inlawrev-2554	679	13	cases	case	NOUN
inlawrev-2554	679	14	by	by	ADP
inlawrev-2554	679	15	justice	justice	NOUN
inlawrev-2554	679	16	powell	powell	PROPN
inlawrev-2554	679	17	in	in	ADP
inlawrev-2554	679	18	reliance	reliance	NOUN
inlawrev-2554	679	19	on	on	ADP
inlawrev-2554	679	20	the	the	DET
inlawrev-2554	679	21	majority	majority	NOUN
inlawrev-2554	679	22	's	's	PART
inlawrev-2554	679	23	express	express	ADJ
inlawrev-2554	679	24	statement	statement	NOUN
inlawrev-2554	679	25	that	that	SCONJ
inlawrev-2554	679	26	the	the	DET
inlawrev-2554	679	27	court	court	NOUN
inlawrev-2554	679	28	's	's	PART
inlawrev-2554	679	29	holdings	holding	NOUN
inlawrev-2554	679	30	do	do	AUX
inlawrev-2554	679	31	not	not	PART
inlawrev-2554	679	32	preclude	preclude	VERB
inlawrev-2554	679	33	congressional	congressional	ADJ
inlawrev-2554	679	34	action	action	NOUN
inlawrev-2554	679	35	in	in	ADP
inlawrev-2554	679	36	this	this	DET
inlawrev-2554	679	37	area	area	NOUN
inlawrev-2554	679	38	.	.	PUNCT
inlawrev-2554	680	1	see	see	VERB
inlawrev-2554	680	2	102	102	NUM
inlawrev-2554	680	3	s.	s.	PROPN
inlawrev-2554	680	4	ct	ct	PROPN
inlawrev-2554	680	5	.	.	PROPN
inlawrev-2554	680	6	3103	3103	NUM
inlawrev-2554	680	7	,	,	PUNCT
inlawrev-2554	680	8	3114	3114	NUM
inlawrev-2554	680	9	n.23	n.23	NOUN
inlawrev-2554	680	10	.	.	NOUN
inlawrev-2554	680	11	'	'	PUNCT
inlawrev-2554	680	12	«	«	PUNCT
inlawrev-2554	680	13	n02	n02	PROPN
inlawrev-2554	680	14	s.	s.	PROPN
inlawrev-2554	680	15	ct	ct	PROPN
inlawrev-2554	680	16	.	.	PUNCT
inlawrev-2554	681	1	at	at	ADP
inlawrev-2554	681	2	3119	3119	NUM
inlawrev-2554	681	3	(	(	PUNCT
inlawrev-2554	681	4	o'connor	o'connor	PROPN
inlawrev-2554	681	5	,	,	PUNCT
inlawrev-2554	681	6	j.	j.	PROPN
inlawrev-2554	681	7	,	,	PUNCT
inlawrev-2554	681	8	dissenting	dissent	VERB
inlawrev-2554	681	9	)	)	PUNCT
inlawrev-2554	681	10	.	.	PUNCT
inlawrev-2554	682	1	^^yd	^^yd	PUNCT
inlawrev-2554	682	2	at	at	ADP
inlawrev-2554	682	3	3119	3119	NUM
inlawrev-2554	682	4	-	-	SYM
inlawrev-2554	682	5	20	20	NUM
inlawrev-2554	682	6	.	.	PUNCT
inlawrev-2554	683	1	the	the	DET
inlawrev-2554	683	2	flaw	flaw	NOUN
inlawrev-2554	683	3	in	in	ADP
inlawrev-2554	683	4	this	this	DET
inlawrev-2554	683	5	argument	argument	NOUN
inlawrev-2554	683	6	is	be	AUX
inlawrev-2554	683	7	the	the	DET
inlawrev-2554	683	8	explanation	explanation	NOUN
inlawrev-2554	683	9	of	of	ADP
inlawrev-2554	683	10	hoav	hoav	NOUN
inlawrev-2554	683	11	the	the	DET
inlawrev-2554	683	12	parent	parent	NOUN
inlawrev-2554	683	13	corporation	corporation	NOUN
inlawrev-2554	683	14	's	's	PART
inlawrev-2554	683	15	expertise	expertise	NOUN
inlawrev-2554	683	16	with	with	ADP
inlawrev-2554	683	17	respect	respect	NOUN
inlawrev-2554	683	18	to	to	ADP
inlawrev-2554	683	19	the	the	DET
inlawrev-2554	683	20	investments	investment	NOUN
inlawrev-2554	683	21	in	in	ADP
inlawrev-2554	683	22	the	the	DET
inlawrev-2554	683	23	subsidiaries	subsidiary	NOUN
inlawrev-2554	683	24	had	have	VERB
inlawrev-2554	683	25	anything	anything	PRON
inlawrev-2554	683	26	to	to	PART
inlawrev-2554	683	27	do	do	VERB
inlawrev-2554	683	28	with	with	ADP
inlawrev-2554	683	29	the	the	DET
inlawrev-2554	683	30	activities	activity	NOUN
inlawrev-2554	683	31	of	of	ADP
inlawrev-2554	683	32	the	the	DET
inlawrev-2554	683	33	parent	parent	NOUN
inlawrev-2554	683	34	corporation	corporation	NOUN
inlawrev-2554	683	35	in	in	ADP
inlawrev-2554	683	36	the	the	DET
inlawrev-2554	683	37	taxing	tax	VERB
inlawrev-2554	683	38	state	state	NOUN
inlawrev-2554	683	39	.	.	PUNCT
inlawrev-2554	684	1	^^^id	^^^id	PROPN
inlawrev-2554	684	2	.	.	PUNCT
inlawrev-2554	685	1	at	at	ADP
inlawrev-2554	685	2	3120	3120	NUM
inlawrev-2554	685	3	-	-	SYM
inlawrev-2554	685	4	21	21	NUM
inlawrev-2554	685	5	.	.	PUNCT
inlawrev-2554	686	1	the	the	DET
inlawrev-2554	686	2	dissent	dissent	NOUN
inlawrev-2554	686	3	's	's	PART
inlawrev-2554	686	4	perception	perception	NOUN
inlawrev-2554	686	5	of	of	ADP
inlawrev-2554	686	6	the	the	DET
inlawrev-2554	686	7	facts	fact	NOUN
inlawrev-2554	686	8	differed	differ	VERB
inlawrev-2554	686	9	from	from	ADP
inlawrev-2554	686	10	the	the	DET
inlawrev-2554	686	11	undisputed	undisputed	ADJ
inlawrev-2554	686	12	facts	fact	NOUN
inlawrev-2554	686	13	in	in	ADP
inlawrev-2554	686	14	the	the	DET
inlawrev-2554	686	15	record	record	NOUN
inlawrev-2554	686	16	.	.	PUNCT
inlawrev-2554	687	1	asarco	asarco	NOUN
inlawrev-2554	687	2	's	's	PART
inlawrev-2554	687	3	stock	stock	NOUN
inlawrev-2554	687	4	investments	investment	NOUN
inlawrev-2554	687	5	were	be	AUX
inlawrev-2554	687	6	not	not	PART
inlawrev-2554	687	7	an	an	DET
inlawrev-2554	687	8	integral	integral	ADJ
inlawrev-2554	687	9	part	part	NOUN
inlawrev-2554	687	10	of	of	ADP
inlawrev-2554	687	11	its	its	PRON
inlawrev-2554	687	12	business	business	NOUN
inlawrev-2554	687	13	operations	operation	NOUN
inlawrev-2554	687	14	in	in	ADP
inlawrev-2554	687	15	idaho	idaho	PROPN
inlawrev-2554	687	16	.	.	PUNCT
inlawrev-2554	688	1	102	102	NUM
inlawrev-2554	688	2	s.	s.	PROPN
inlawrev-2554	688	3	ct	ct	PROPN
inlawrev-2554	688	4	.	.	PUNCT
inlawrev-2554	689	1	at	at	ADP
inlawrev-2554	689	2	3113	3113	NUM
inlawrev-2554	689	3	-	-	SYM
inlawrev-2554	689	4	14	14	NUM
inlawrev-2554	689	5	n.21	n.21	PROPN
inlawrev-2554	689	6	.	.	PROPN
inlawrev-2554	689	7	^'n02	^'n02	PROPN
inlawrev-2554	689	8	s.	s.	PROPN
inlawrev-2554	689	9	ct	ct	PROPN
inlawrev-2554	689	10	.	.	PUNCT
inlawrev-2554	690	1	at	at	ADP
inlawrev-2554	690	2	3121	3121	NUM
inlawrev-2554	690	3	-	-	SYM
inlawrev-2554	690	4	23	23	NUM
inlawrev-2554	690	5	(	(	PUNCT
inlawrev-2554	690	6	o'connor	o'connor	PROPN
inlawrev-2554	690	7	,	,	PUNCT
inlawrev-2554	690	8	j.	j.	PROPN
inlawrev-2554	690	9	,	,	PUNCT
inlawrev-2554	690	10	dissenting	dissent	VERB
inlawrev-2554	690	11	)	)	PUNCT
inlawrev-2554	690	12	.	.	PUNCT
inlawrev-2554	691	1	the	the	DET
inlawrev-2554	691	2	description	description	NOUN
inlawrev-2554	691	3	of	of	ADP
inlawrev-2554	691	4	the	the	DET
inlawrev-2554	691	5	five	five	NUM
inlawrev-2554	691	6	subsidiaries	subsidiary	NOUN
inlawrev-2554	691	7	as	as	ADP
inlawrev-2554	691	8	providing	provide	VERB
inlawrev-2554	691	9	assured	assure	VERB
inlawrev-2554	691	10	supplies	supply	NOUN
inlawrev-2554	691	11	and	and	CCONJ
inlawrev-2554	691	12	outlets	outlet	NOUN
inlawrev-2554	691	13	is	be	AUX
inlawrev-2554	691	14	at	at	ADP
inlawrev-2554	691	15	variance	variance	NOUN
inlawrev-2554	691	16	with	with	ADP
inlawrev-2554	691	17	the	the	DET
inlawrev-2554	691	18	undisputed	undisputed	ADJ
inlawrev-2554	691	19	facts	fact	NOUN
inlawrev-2554	691	20	.	.	PUNCT
inlawrev-2554	692	1	i	i	PRON
inlawrev-2554	692	2	d.	d.	PROPN
inlawrev-2554	692	3	at	at	ADP
inlawrev-2554	692	4	3114	3114	NUM
inlawrev-2554	692	5	n.21	n.21	PROPN
inlawrev-2554	692	6	.	.	PROPN
inlawrev-2554	693	1	as	as	ADP
inlawrev-2554	693	2	to	to	ADP
inlawrev-2554	693	3	the	the	DET
inlawrev-2554	693	4	dissent	dissent	NOUN
inlawrev-2554	693	5	's	's	PART
inlawrev-2554	693	6	"	"	PUNCT
inlawrev-2554	693	7	business	business	NOUN
inlawrev-2554	693	8	advantage	advantage	NOUN
inlawrev-2554	693	9	"	"	PUNCT
inlawrev-2554	693	10	argument	argument	NOUN
inlawrev-2554	693	11	,	,	PUNCT
inlawrev-2554	693	12	the	the	DET
inlawrev-2554	693	13	court	court	NOUN
inlawrev-2554	693	14	responded	respond	VERB
inlawrev-2554	693	15	in	in	ADP
inlawrev-2554	693	16	woolworth	woolworth	NOUN
inlawrev-2554	693	17	:	:	PUNCT
inlawrev-2554	693	18	income	income	NOUN
inlawrev-2554	693	19	,	,	PUNCT
inlawrev-2554	693	20	from	from	ADP
inlawrev-2554	693	21	whatever	whatever	DET
inlawrev-2554	693	22	source	source	NOUN
inlawrev-2554	693	23	,	,	PUNCT
inlawrev-2554	693	24	always	always	ADV
inlawrev-2554	693	25	is	be	AUX
inlawrev-2554	693	26	a	a	DET
inlawrev-2554	693	27	"	"	PUNCT
inlawrev-2554	693	28	business	business	NOUN
inlawrev-2554	693	29	advantage	advantage	NOUN
inlawrev-2554	693	30	"	"	PUNCT
inlawrev-2554	693	31	to	to	ADP
inlawrev-2554	693	32	a	a	DET
inlawrev-2554	693	33	corporation	corporation	NOUN
inlawrev-2554	693	34	.	.	PUNCT
inlawrev-2554	694	1	our	our	PRON
inlawrev-2554	694	2	cases	case	NOUN
inlawrev-2554	694	3	demand	demand	VERB
inlawrev-2554	694	4	more	more	ADJ
inlawrev-2554	694	5	.	.	PUNCT
inlawrev-2554	695	1	in	in	ADP
inlawrev-2554	695	2	particular	particular	ADJ
inlawrev-2554	695	3	,	,	PUNCT
inlawrev-2554	695	4	they	they	PRON
inlawrev-2554	695	5	specify	specify	VERB
inlawrev-2554	695	6	that	that	SCONJ
inlawrev-2554	695	7	the	the	DET
inlawrev-2554	695	8	proper	proper	ADJ
inlawrev-2554	695	9	inquiry	inquiry	NOUN
inlawrev-2554	695	10	looks	look	VERB
inlawrev-2554	695	11	to	to	ADP
inlawrev-2554	695	12	"	"	PUNCT
inlawrev-2554	695	13	the	the	DET
inlawrev-2554	695	14	underlying	underlying	ADJ
inlawrev-2554	695	15	unity	unity	NOUN
inlawrev-2554	695	16	or	or	CCONJ
inlawrev-2554	695	17	diversity	diversity	NOUN
inlawrev-2554	695	18	of	of	ADP
inlawrev-2554	695	19	business	business	NOUN
inlawrev-2554	695	20	enterprise	enterprise	NOUN
inlawrev-2554	695	21	,	,	PUNCT
inlawrev-2554	695	22	"	"	PUNCT
inlawrev-2554	695	23	1983	1983	NUM
inlawrev-2554	695	24	]	]	PUNCT
inlawrev-2554	695	25	taxing	tax	VERB
inlawrev-2554	695	26	multinational	multinational	ADJ
inlawrev-2554	695	27	corporations	corporation	NOUN
inlawrev-2554	695	28	809	809	NUM
inlawrev-2554	695	29	after	after	ADP
inlawrev-2554	695	30	challenging	challenge	VERB
inlawrev-2554	695	31	the	the	DET
inlawrev-2554	695	32	reasoning	reasoning	NOUN
inlawrev-2554	695	33	of	of	ADP
inlawrev-2554	695	34	the	the	DET
inlawrev-2554	695	35	majority	majority	NOUN
inlawrev-2554	695	36	opinion	opinion	NOUN
inlawrev-2554	695	37	,	,	PUNCT
inlawrev-2554	695	38	the	the	DET
inlawrev-2554	695	39	dissent	dissent	NOUN
inlawrev-2554	695	40	discussed	discuss	VERB
inlawrev-2554	695	41	what	what	PRON
inlawrev-2554	695	42	it	it	PRON
inlawrev-2554	695	43	judged	judge	VERB
inlawrev-2554	695	44	to	to	PART
inlawrev-2554	695	45	be	be	AUX
inlawrev-2554	695	46	the	the	DET
inlawrev-2554	695	47	adverse	adverse	ADJ
inlawrev-2554	695	48	consequences	consequence	NOUN
inlawrev-2554	695	49	of	of	ADP
inlawrev-2554	695	50	the	the	DET
inlawrev-2554	695	51	majority	majority	NOUN
inlawrev-2554	695	52	decision	decision	NOUN
inlawrev-2554	695	53	.	.	PUNCT
inlawrev-2554	696	1	first	first	ADV
inlawrev-2554	696	2	,	,	PUNCT
inlawrev-2554	696	3	the	the	DET
inlawrev-2554	696	4	dissent	dissent	NOUN
inlawrev-2554	696	5	suggested	suggest	VERB
inlawrev-2554	696	6	that	that	SCONJ
inlawrev-2554	696	7	perhaps	perhaps	ADV
inlawrev-2554	696	8	no	no	DET
inlawrev-2554	696	9	state	state	NOUN
inlawrev-2554	696	10	would	would	AUX
inlawrev-2554	696	11	be	be	AUX
inlawrev-2554	696	12	able	able	ADJ
inlawrev-2554	696	13	to	to	PART
inlawrev-2554	696	14	meet	meet	VERB
inlawrev-2554	696	15	due	due	ADJ
inlawrev-2554	696	16	process	process	NOUN
inlawrev-2554	696	17	requirements	requirement	NOUN
inlawrev-2554	696	18	in	in	ADP
inlawrev-2554	696	19	order	order	NOUN
inlawrev-2554	696	20	to	to	PART
inlawrev-2554	696	21	include	include	VERB
inlawrev-2554	696	22	asarco	asarco	NOUN
inlawrev-2554	696	23	's	's	PART
inlawrev-2554	696	24	investment	investment	NOUN
inlawrev-2554	696	25	income	income	NOUN
inlawrev-2554	696	26	as	as	ADP
inlawrev-2554	696	27	such	such	ADJ
inlawrev-2554	696	28	in	in	ADP
inlawrev-2554	696	29	its	its	PRON
inlawrev-2554	696	30	apportionable	apportionable	ADJ
inlawrev-2554	696	31	tax	tax	NOUN
inlawrev-2554	696	32	base.^	base.^	NOUN
inlawrev-2554	696	33	°	°	PROPN
inlawrev-2554	696	34	°	°	NOUN
inlawrev-2554	696	35	second	second	ADJ
inlawrev-2554	696	36	,	,	PUNCT
inlawrev-2554	696	37	the	the	DET
inlawrev-2554	696	38	dissent	dissent	NOUN
inlawrev-2554	696	39	detected	detect	VERB
inlawrev-2554	696	40	a	a	DET
inlawrev-2554	696	41	suggestion	suggestion	NOUN
inlawrev-2554	696	42	in	in	ADP
inlawrev-2554	696	43	the	the	DET
inlawrev-2554	696	44	majority	majority	NOUN
inlawrev-2554	696	45	opinion	opinion	NOUN
inlawrev-2554	696	46	that	that	SCONJ
inlawrev-2554	696	47	only	only	ADV
inlawrev-2554	696	48	a	a	DET
inlawrev-2554	696	49	domiciliary	domiciliary	ADJ
inlawrev-2554	696	50	state	state	NOUN
inlawrev-2554	696	51	might	might	AUX
inlawrev-2554	696	52	enjoy	enjoy	VERB
inlawrev-2554	696	53	a	a	DET
inlawrev-2554	696	54	constitutional	constitutional	ADJ
inlawrev-2554	696	55	preference	preference	NOUN
inlawrev-2554	696	56	to	to	PART
inlawrev-2554	696	57	tax	tax	VERB
inlawrev-2554	696	58	such	such	ADJ
inlawrev-2554	696	59	income.^"^	income.^"^	NOUN
inlawrev-2554	696	60	third	third	NOUN
inlawrev-2554	696	61	,	,	PUNCT
inlawrev-2554	696	62	the	the	DET
inlawrev-2554	696	63	dissent	dissent	NOUN
inlawrev-2554	696	64	argued	argue	VERB
inlawrev-2554	696	65	that	that	SCONJ
inlawrev-2554	696	66	it	it	PRON
inlawrev-2554	696	67	was	be	AUX
inlawrev-2554	696	68	possible	possible	ADJ
inlawrev-2554	696	69	that	that	SCONJ
inlawrev-2554	696	70	only	only	ADV
inlawrev-2554	696	71	those	those	DET
inlawrev-2554	696	72	states	state	NOUN
inlawrev-2554	696	73	in	in	ADP
inlawrev-2554	696	74	which	which	PRON
inlawrev-2554	696	75	the	the	DET
inlawrev-2554	696	76	investment	investment	NOUN
inlawrev-2554	696	77	activities	activity	NOUN
inlawrev-2554	696	78	were	be	AUX
inlawrev-2554	696	79	conducted	conduct	VERB
inlawrev-2554	696	80	could	could	AUX
inlawrev-2554	696	81	tax	tax	VERB
inlawrev-2554	696	82	the	the	DET
inlawrev-2554	696	83	income	income	NOUN
inlawrev-2554	696	84	resulting	result	VERB
inlawrev-2554	696	85	from	from	ADP
inlawrev-2554	696	86	those	those	DET
inlawrev-2554	696	87	activities.^"^	activities.^"^	PROPN
inlawrev-2554	696	88	as	as	ADP
inlawrev-2554	696	89	a	a	DET
inlawrev-2554	696	90	result	result	NOUN
inlawrev-2554	696	91	,	,	PUNCT
inlawrev-2554	696	92	the	the	DET
inlawrev-2554	696	93	dissent	dissent	NOUN
inlawrev-2554	696	94	concluded	conclude	VERB
inlawrev-2554	696	95	that	that	SCONJ
inlawrev-2554	696	96	the	the	DET
inlawrev-2554	696	97	majority	majority	NOUN
inlawrev-2554	696	98	opinion	opinion	NOUN
inlawrev-2554	696	99	had	have	AUX
inlawrev-2554	696	100	"	"	PUNCT
inlawrev-2554	696	101	straightjacketed	straightjackete	VERB
inlawrev-2554	696	102	"	"	PUNCT
inlawrev-2554	696	103	the	the	DET
inlawrev-2554	696	104	ability	ability	NOUN
inlawrev-2554	696	105	of	of	ADP
inlawrev-2554	696	106	the	the	DET
inlawrev-2554	696	107	states	state	NOUN
inlawrev-2554	696	108	to	to	PART
inlawrev-2554	696	109	develop	develop	VERB
inlawrev-2554	696	110	fair	fair	ADJ
inlawrev-2554	696	111	systems	system	NOUN
inlawrev-2554	696	112	of	of	ADP
inlawrev-2554	696	113	apportionment	apportionment	NOUN
inlawrev-2554	696	114	and	and	CCONJ
inlawrev-2554	696	115	had	have	AUX
inlawrev-2554	696	116	curtailed	curtail	VERB
inlawrev-2554	696	117	the	the	DET
inlawrev-2554	696	118	state	state	NOUN
inlawrev-2554	696	119	statutory	statutory	ADJ
inlawrev-2554	696	120	developments	development	NOUN
inlawrev-2554	696	121	pursuant	pursuant	ADJ
inlawrev-2554	696	122	to	to	ADP
inlawrev-2554	696	123	the	the	DET
inlawrev-2554	696	124	uditpa.^"^	uditpa.^"^	PROPN
inlawrev-2554	696	125	finally	finally	ADV
inlawrev-2554	696	126	,	,	PUNCT
inlawrev-2554	696	127	the	the	DET
inlawrev-2554	696	128	dissent	dissent	NOUN
inlawrev-2554	696	129	argued	argue	VERB
inlawrev-2554	696	130	that	that	SCONJ
inlawrev-2554	696	131	the	the	DET
inlawrev-2554	696	132	majority	majority	NOUN
inlawrev-2554	696	133	's	's	PART
inlawrev-2554	696	134	reliance	reliance	NOUN
inlawrev-2554	696	135	on	on	ADP
inlawrev-2554	696	136	the	the	DET
inlawrev-2554	696	137	due	due	ADJ
inlawrev-2554	696	138	process	process	NOUN
inlawrev-2554	696	139	clause	clause	NOUN
inlawrev-2554	696	140	,	,	PUNCT
inlawrev-2554	696	141	as	as	SCONJ
inlawrev-2554	696	142	opposed	oppose	VERB
inlawrev-2554	696	143	to	to	ADP
inlawrev-2554	696	144	the	the	DET
inlawrev-2554	696	145	commerce	commerce	NOUN
inlawrev-2554	696	146	clause	clause	NOUN
inlawrev-2554	696	147	,	,	PUNCT
inlawrev-2554	696	148	may	may	AUX
inlawrev-2554	696	149	preempt	preempt	VERB
inlawrev-2554	696	150	possible	possible	ADJ
inlawrev-2554	696	151	congressional	congressional	ADJ
inlawrev-2554	696	152	action.^	action.^	NOUN
inlawrev-2554	696	153	®	®	NOUN
inlawrev-2554	696	154	^	^	PUNCT
inlawrev-2554	696	155	the	the	DET
inlawrev-2554	696	156	majority	majority	NOUN
inlawrev-2554	696	157	opinion	opinion	NOUN
inlawrev-2554	696	158	acknowledged	acknowledge	VERB
inlawrev-2554	696	159	the	the	DET
inlawrev-2554	696	160	dissenting	dissent	VERB
inlawrev-2554	696	161	opinion	opinion	NOUN
inlawrev-2554	696	162	's	's	PART
inlawrev-2554	696	163	criticism	criticism	NOUN
inlawrev-2554	696	164	of	of	ADP
inlawrev-2554	696	165	the	the	DET
inlawrev-2554	696	166	unitary	unitary	ADJ
inlawrev-2554	696	167	business	business	NOUN
inlawrev-2554	696	168	principle	principle	NOUN
inlawrev-2554	696	169	but	but	CCONJ
inlawrev-2554	696	170	asserted	assert	VERB
inlawrev-2554	696	171	that	that	SCONJ
inlawrev-2554	696	172	the	the	DET
inlawrev-2554	696	173	analysis	analysis	NOUN
inlawrev-2554	696	174	of	of	ADP
inlawrev-2554	696	175	the	the	DET
inlawrev-2554	696	176	dissent	dissent	NOUN
inlawrev-2554	696	177	relies	rely	VERB
inlawrev-2554	696	178	on	on	ADP
inlawrev-2554	696	179	considerations	consideration	NOUN
inlawrev-2554	696	180	different	different	ADJ
inlawrev-2554	696	181	from	from	ADP
inlawrev-2554	696	182	those	those	PRON
inlawrev-2554	696	183	identified	identify	VERB
inlawrev-2554	696	184	as	as	ADP
inlawrev-2554	696	185	controlling	control	VERB
inlawrev-2554	696	186	in	in	ADP
inlawrev-2554	696	187	mobil	mobil	PROPN
inlawrev-2554	696	188	.	.	PUNCT
inlawrev-2554	697	1	according	accord	VERB
inlawrev-2554	697	2	to	to	ADP
inlawrev-2554	697	3	the	the	DET
inlawrev-2554	697	4	majority	majority	NOUN
inlawrev-2554	697	5	,	,	PUNCT
inlawrev-2554	697	6	mobil	mobil	PROPN
inlawrev-2554	697	7	held	hold	VERB
inlawrev-2554	697	8	that	that	SCONJ
inlawrev-2554	697	9	the	the	DET
inlawrev-2554	697	10	income	income	NOUN
inlawrev-2554	697	11	was	be	AUX
inlawrev-2554	697	12	determined	determine	VERB
inlawrev-2554	697	13	to	to	PART
inlawrev-2554	697	14	be	be	AUX
inlawrev-2554	697	15	apportionable	apportionable	ADJ
inlawrev-2554	697	16	by	by	ADP
inlawrev-2554	697	17	the	the	DET
inlawrev-2554	697	18	states	state	NOUN
inlawrev-2554	697	19	because	because	SCONJ
inlawrev-2554	697	20	it	it	PRON
inlawrev-2554	697	21	was	be	AUX
inlawrev-2554	697	22	apparent	apparent	ADJ
inlawrev-2554	697	23	that	that	SCONJ
inlawrev-2554	697	24	those	those	DET
inlawrev-2554	697	25	corporations	corporation	NOUN
inlawrev-2554	697	26	were	be	AUX
inlawrev-2554	697	27	engaged	engage	VERB
inlawrev-2554	697	28	in	in	ADP
inlawrev-2554	697	29	mobil	mobil	NOUN
inlawrev-2554	697	30	,	,	PUNCT
inlawrev-2554	698	1	445	445	NUM
inlawrev-2554	698	2	u.s	u.s	PROPN
inlawrev-2554	698	3	.	.	PROPN
inlawrev-2554	698	4	at	at	ADP
inlawrev-2554	698	5	440	440	NUM
inlawrev-2554	698	6	,	,	PUNCT
inlawrev-2554	698	7	not	not	PART
inlawrev-2554	698	8	to	to	ADP
inlawrev-2554	698	9	whether	whether	SCONJ
inlawrev-2554	698	10	the	the	DET
inlawrev-2554	698	11	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	698	12	parent	parent	NOUN
inlawrev-2554	698	13	derives	derive	VERB
inlawrev-2554	698	14	some	some	DET
inlawrev-2554	698	15	economic	economic	ADJ
inlawrev-2554	698	16	benefit	benefit	NOUN
inlawrev-2554	698	17	—	—	PUNCT
inlawrev-2554	698	18	as	as	SCONJ
inlawrev-2554	698	19	it	it	PRON
inlawrev-2554	698	20	virtually	virtually	ADV
inlawrev-2554	698	21	always	always	ADV
inlawrev-2554	699	1	will	will	AUX
inlawrev-2554	699	2	—	—	PUNCT
inlawrev-2554	699	3	from	from	ADP
inlawrev-2554	699	4	its	its	PRON
inlawrev-2554	699	5	ownership	ownership	NOUN
inlawrev-2554	699	6	of	of	ADP
inlawrev-2554	699	7	stock	stock	NOUN
inlawrev-2554	699	8	in	in	ADP
inlawrev-2554	699	9	another	another	DET
inlawrev-2554	699	10	corporation	corporation	NOUN
inlawrev-2554	699	11	.	.	PUNCT
inlawrev-2554	700	1	102	102	NUM
inlawrev-2554	700	2	s.	s.	PROPN
inlawrev-2554	700	3	ct	ct	PROPN
inlawrev-2554	700	4	.	.	PROPN
inlawrev-2554	700	5	3128	3128	NUM
inlawrev-2554	700	6	.	.	PUNCT
inlawrev-2554	700	7	3135	3135	NUM
inlawrev-2554	700	8	(	(	PUNCT
inlawrev-2554	700	9	citing	cite	VERB
inlawrev-2554	700	10	asarco	asarco	NOUN
inlawrev-2554	700	11	,	,	PUNCT
inlawrev-2554	700	12	102	102	NUM
inlawrev-2554	700	13	s.	s.	PROPN
inlawrev-2554	700	14	ct	ct	PROPN
inlawrev-2554	700	15	.	.	PUNCT
inlawrev-2554	700	16	at	at	ADP
inlawrev-2554	700	17	3113	3113	NUM
inlawrev-2554	700	18	-	-	SYM
inlawrev-2554	700	19	15	15	NUM
inlawrev-2554	700	20	)	)	PUNCT
inlawrev-2554	700	21	.	.	PUNCT
inlawrev-2554	700	22	^102	^102	PROPN
inlawrev-2554	700	23	s.	s.	PROPN
inlawrev-2554	700	24	ct	ct	PROPN
inlawrev-2554	700	25	.	.	PUNCT
inlawrev-2554	701	1	at	at	ADP
inlawrev-2554	701	2	3124	3124	NUM
inlawrev-2554	701	3	(	(	PUNCT
inlawrev-2554	701	4	o'connor	o'connor	PROPN
inlawrev-2554	701	5	,	,	PUNCT
inlawrev-2554	701	6	j.	j.	PROPN
inlawrev-2554	701	7	,	,	PUNCT
inlawrev-2554	701	8	dissenting	dissent	VERB
inlawrev-2554	701	9	)	)	PUNCT
inlawrev-2554	701	10	.	.	PUNCT
inlawrev-2554	702	1	see	see	VERB
inlawrev-2554	702	2	dexter	dexter	PROPN
inlawrev-2554	702	3	,	,	PUNCT
inlawrev-2554	702	4	taxation	taxation	NOUN
inlawrev-2554	702	5	ofincome	ofincome	ADV
inlawrev-2554	702	6	from	from	ADP
inlawrev-2554	702	7	intangibles	intangible	NOUN
inlawrev-2554	702	8	of	of	ADP
inlawrev-2554	702	9	multistate	multistate	NOUN
inlawrev-2554	702	10	-	-	PUNCT
inlawrev-2554	702	11	mvltinational	mvltinational	ADJ
inlawrev-2554	702	12	corporations	corporation	NOUN
inlawrev-2554	702	13	,	,	PUNCT
inlawrev-2554	702	14	29	29	NUM
inlawrev-2554	702	15	vand	vand	NOUN
inlawrev-2554	702	16	.	.	PUNCT
inlawrev-2554	703	1	l.	l.	PROPN
inlawrev-2554	703	2	rev	rev	PROPN
inlawrev-2554	703	3	.	.	PROPN
inlawrev-2554	703	4	401	401	NUM
inlawrev-2554	703	5	,	,	PUNCT
inlawrev-2554	703	6	403	403	NUM
inlawrev-2554	703	7	(	(	PUNCT
inlawrev-2554	703	8	1976	1976	NUM
inlawrev-2554	703	9	)	)	PUNCT
inlawrev-2554	703	10	;	;	PUNCT
inlawrev-2554	703	11	mcclure	mcclure	PROPN
inlawrev-2554	703	12	,	,	PUNCT
inlawrev-2554	703	13	toward	toward	ADP
inlawrev-2554	703	14	uniformity	uniformity	NOUN
inlawrev-2554	703	15	in	in	ADP
inlawrev-2554	703	16	interstate	interstate	ADJ
inlawrev-2554	703	17	taxation	taxation	NOUN
inlawrev-2554	703	18	:	:	PUNCT
inlawrev-2554	703	19	a	a	DET
inlawrev-2554	703	20	further	further	ADJ
inlawrev-2554	703	21	analysis	analysis	NOUN
inlawrev-2554	703	22	,	,	PUNCT
inlawrev-2554	703	23	13	13	NUM
inlawrev-2554	703	24	tax	tax	NOUN
inlawrev-2554	703	25	notes	note	NOUN
inlawrev-2554	703	26	51	51	NUM
inlawrev-2554	703	27	,	,	PUNCT
inlawrev-2554	703	28	53	53	NUM
inlawrev-2554	703	29	(	(	PUNCT
inlawrev-2554	703	30	1981	1981	NUM
inlawrev-2554	703	31	)	)	PUNCT
inlawrev-2554	703	32	.	.	PUNCT
inlawrev-2554	704	1	this	this	DET
inlawrev-2554	704	2	conclusion	conclusion	NOUN
inlawrev-2554	704	3	does	do	AUX
inlawrev-2554	704	4	not	not	PART
inlawrev-2554	704	5	necessarily	necessarily	ADV
inlawrev-2554	704	6	follow	follow	VERB
inlawrev-2554	704	7	.	.	PUNCT
inlawrev-2554	705	1	the	the	DET
inlawrev-2554	705	2	business	business	NOUN
inlawrev-2554	705	3	of	of	ADP
inlawrev-2554	705	4	managing	manage	VERB
inlawrev-2554	705	5	investments	investment	NOUN
inlawrev-2554	705	6	in	in	ADP
inlawrev-2554	705	7	the	the	DET
inlawrev-2554	705	8	state	state	NOUN
inlawrev-2554	705	9	of	of	ADP
inlawrev-2554	705	10	commercial	commercial	ADJ
inlawrev-2554	705	11	domicile	domicile	NOUN
inlawrev-2554	705	12	may	may	AUX
inlawrev-2554	705	13	be	be	AUX
inlawrev-2554	705	14	separate	separate	ADJ
inlawrev-2554	705	15	and	and	CCONJ
inlawrev-2554	705	16	apart	apart	ADV
inlawrev-2554	705	17	from	from	ADP
inlawrev-2554	705	18	the	the	DET
inlawrev-2554	705	19	activities	activity	NOUN
inlawrev-2554	705	20	in	in	ADP
inlawrev-2554	705	21	a	a	DET
inlawrev-2554	705	22	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	705	23	state	state	NOUN
inlawrev-2554	705	24	.	.	PUNCT
inlawrev-2554	706	1	the	the	DET
inlawrev-2554	706	2	domiciliary	domiciliary	PROPN
inlawrev-2554	706	3	state	state	NOUN
inlawrev-2554	706	4	may	may	AUX
inlawrev-2554	706	5	have	have	AUX
inlawrev-2554	706	6	contributed	contribute	VERB
inlawrev-2554	706	7	to	to	ADP
inlawrev-2554	706	8	the	the	DET
inlawrev-2554	706	9	investment	investment	NOUN
inlawrev-2554	706	10	activities	activity	NOUN
inlawrev-2554	706	11	while	while	SCONJ
inlawrev-2554	706	12	the	the	DET
inlawrev-2554	706	13	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	706	14	state	state	NOUN
inlawrev-2554	706	15	may	may	AUX
inlawrev-2554	706	16	have	have	AUX
inlawrev-2554	706	17	contributed	contribute	VERB
inlawrev-2554	706	18	nothing	nothing	PRON
inlawrev-2554	706	19	to	to	ADP
inlawrev-2554	706	20	the	the	DET
inlawrev-2554	706	21	investment	investment	NOUN
inlawrev-2554	706	22	activities	activity	NOUN
inlawrev-2554	706	23	.	.	PUNCT
inlawrev-2554	707	1	see	see	VERB
inlawrev-2554	707	2	seago	seago	ADV
inlawrev-2554	707	3	,	,	PUNCT
inlawrev-2554	707	4	supra	supra	PROPN
inlawrev-2554	707	5	note	note	PROPN
inlawrev-2554	707	6	164	164	NUM
inlawrev-2554	707	7	,	,	PUNCT
inlawrev-2554	707	8	at	at	ADP
inlawrev-2554	707	9	113	113	NUM
inlawrev-2554	707	10	-	-	SYM
inlawrev-2554	707	11	14	14	NUM
inlawrev-2554	707	12	.	.	PUNCT
inlawrev-2554	708	1	^''102	^''102	PROPN
inlawrev-2554	709	1	s.	s.	PROPN
inlawrev-2554	709	2	ct	ct	PROPN
inlawrev-2554	709	3	.	.	PUNCT
inlawrev-2554	710	1	at	at	ADP
inlawrev-2554	710	2	3124	3124	NUM
inlawrev-2554	710	3	-	-	SYM
inlawrev-2554	710	4	25	25	NUM
inlawrev-2554	710	5	(	(	PUNCT
inlawrev-2554	710	6	o'connor	o'connor	PROPN
inlawrev-2554	710	7	,	,	PUNCT
inlawrev-2554	710	8	j.	j.	PROPN
inlawrev-2554	710	9	,	,	PUNCT
inlawrev-2554	710	10	dissenting	dissent	VERB
inlawrev-2554	710	11	)	)	PUNCT
inlawrev-2554	710	12	.	.	PUNCT
inlawrev-2554	710	13	''	''	PUNCT
inlawrev-2554	710	14	hd	hd	VERB
inlawrev-2554	710	15	.	.	PUNCT
inlawrev-2554	711	1	at	at	ADP
inlawrev-2554	711	2	3125	3125	NUM
inlawrev-2554	711	3	-	-	SYM
inlawrev-2554	711	4	26	26	NUM
inlawrev-2554	711	5	.	.	PUNCT
inlawrev-2554	711	6	^^^id	^^^id	PROPN
inlawrev-2554	711	7	.	.	PUNCT
inlawrev-2554	712	1	a	a	DET
inlawrev-2554	712	2	review	review	NOUN
inlawrev-2554	712	3	of	of	ADP
inlawrev-2554	712	4	the	the	DET
inlawrev-2554	712	5	uditpa	uditpa	NOUN
inlawrev-2554	712	6	and	and	CCONJ
inlawrev-2554	712	7	the	the	DET
inlawrev-2554	712	8	commission	commission	NOUN
inlawrev-2554	712	9	's	's	PART
inlawrev-2554	712	10	interpretation	interpretation	NOUN
inlawrev-2554	712	11	of	of	ADP
inlawrev-2554	712	12	the	the	DET
inlawrev-2554	712	13	act	act	NOUN
inlawrev-2554	712	14	may	may	AUX
inlawrev-2554	712	15	bear	bear	VERB
inlawrev-2554	712	16	out	out	ADP
inlawrev-2554	712	17	this	this	DET
inlawrev-2554	712	18	declaration	declaration	NOUN
inlawrev-2554	712	19	,	,	PUNCT
inlawrev-2554	712	20	but	but	CCONJ
inlawrev-2554	712	21	it	it	PRON
inlawrev-2554	712	22	does	do	AUX
inlawrev-2554	712	23	not	not	PART
inlawrev-2554	712	24	lend	lend	VERB
inlawrev-2554	712	25	support	support	NOUN
inlawrev-2554	712	26	to	to	ADP
inlawrev-2554	712	27	the	the	DET
inlawrev-2554	712	28	implication	implication	NOUN
inlawrev-2554	712	29	that	that	SCONJ
inlawrev-2554	712	30	the	the	DET
inlawrev-2554	712	31	interpretation	interpretation	NOUN
inlawrev-2554	712	32	of	of	ADP
inlawrev-2554	712	33	the	the	DET
inlawrev-2554	712	34	uditpa	uditpa	NOUN
inlawrev-2554	712	35	which	which	PRON
inlawrev-2554	712	36	was	be	AUX
inlawrev-2554	712	37	advocated	advocate	VERB
inlawrev-2554	712	38	in	in	ADP
inlawrev-2554	712	39	asarco	asarco	NOUN
inlawrev-2554	712	40	and	and	CCONJ
inlawrev-2554	712	41	woolworth	woolworth	NOUN
inlawrev-2554	712	42	by	by	ADP
inlawrev-2554	712	43	the	the	DET
inlawrev-2554	712	44	states	state	NOUN
inlawrev-2554	712	45	was	be	AUX
inlawrev-2554	712	46	either	either	CCONJ
inlawrev-2554	712	47	desirable	desirable	ADJ
inlawrev-2554	712	48	or	or	CCONJ
inlawrev-2554	712	49	logical	logical	ADJ
inlawrev-2554	712	50	.	.	PUNCT
inlawrev-2554	713	1	see	see	VERB
inlawrev-2554	713	2	peters	peters	PROPN
inlawrev-2554	713	3	,	,	PUNCT
inlawrev-2554	713	4	supra	supra	PROPN
inlawrev-2554	713	5	note	note	PROPN
inlawrev-2554	713	6	164	164	NUM
inlawrev-2554	713	7	,	,	PUNCT
inlawrev-2554	713	8	at	at	ADP
inlawrev-2554	713	9	316	316	NUM
inlawrev-2554	713	10	.	.	PUNCT
inlawrev-2554	714	1	=	=	SYM
inlawrev-2554	714	2	^	^	NOUN
inlawrev-2554	714	3	°	°	NOUN
inlawrev-2554	714	4	n02	n02	PROPN
inlawrev-2554	714	5	s.	s.	PROPN
inlawrev-2554	714	6	ct	ct	PROPN
inlawrev-2554	714	7	.	.	PUNCT
inlawrev-2554	715	1	at	at	ADP
inlawrev-2554	715	2	3126	3126	NUM
inlawrev-2554	715	3	-	-	SYM
inlawrev-2554	715	4	28	28	NUM
inlawrev-2554	715	5	(	(	PUNCT
inlawrev-2554	715	6	o'connor	o'connor	PROPN
inlawrev-2554	715	7	,	,	PUNCT
inlawrev-2554	715	8	j.	j.	PROPN
inlawrev-2554	715	9	,	,	PUNCT
inlawrev-2554	715	10	dissenting	dissent	VERB
inlawrev-2554	715	11	)	)	PUNCT
inlawrev-2554	715	12	.	.	PUNCT
inlawrev-2554	716	1	the	the	DET
inlawrev-2554	716	2	majority	majority	NOUN
inlawrev-2554	716	3	opinion	opinion	NOUN
inlawrev-2554	716	4	did	do	AUX
inlawrev-2554	716	5	not	not	PART
inlawrev-2554	716	6	address	address	VERB
inlawrev-2554	716	7	this	this	DET
inlawrev-2554	716	8	concern	concern	NOUN
inlawrev-2554	716	9	:	:	PUNCT
inlawrev-2554	716	10	"	"	PUNCT
inlawrev-2554	716	11	the	the	DET
inlawrev-2554	716	12	question	question	NOUN
inlawrev-2554	716	13	of	of	ADP
inlawrev-2554	716	14	federal	federal	ADJ
inlawrev-2554	716	15	authority	authority	NOUN
inlawrev-2554	716	16	to	to	PART
inlawrev-2554	716	17	legislate	legislate	VERB
inlawrev-2554	716	18	in	in	ADP
inlawrev-2554	716	19	this	this	DET
inlawrev-2554	716	20	area	area	NOUN
inlawrev-2554	716	21	—	—	PUNCT
inlawrev-2554	716	22	whether	whether	SCONJ
inlawrev-2554	716	23	to	to	PART
inlawrev-2554	716	24	lay	lay	VERB
inlawrev-2554	716	25	taxes	taxis	NOUN
inlawrev-2554	716	26	or	or	CCONJ
inlawrev-2554	716	27	to	to	PART
inlawrev-2554	716	28	delegate	delegate	VERB
inlawrev-2554	716	29	such	such	ADJ
inlawrev-2554	716	30	power	power	NOUN
inlawrev-2554	716	31	—	—	PUNCT
inlawrev-2554	716	32	is	be	AUX
inlawrev-2554	716	33	not	not	PART
inlawrev-2554	716	34	presented	present	VERB
inlawrev-2554	716	35	in	in	ADP
inlawrev-2554	716	36	this	this	DET
inlawrev-2554	716	37	case	case	NOUN
inlawrev-2554	716	38	,	,	PUNCT
inlawrev-2554	716	39	and	and	CCONJ
inlawrev-2554	716	40	we	we	PRON
inlawrev-2554	716	41	imply	imply	VERB
inlawrev-2554	716	42	to	to	PART
inlawrev-2554	716	43	view	view	VERB
inlawrev-2554	716	44	as	as	ADP
inlawrev-2554	716	45	to	to	ADP
inlawrev-2554	716	46	it	it	PRON
inlawrev-2554	716	47	.	.	PUNCT
inlawrev-2554	716	48	"	"	PUNCT
inlawrev-2554	717	1	i	i	PRON
inlawrev-2554	717	2	d.	d.	PROPN
inlawrev-2554	717	3	at	at	ADP
inlawrev-2554	717	4	3115	3115	NUM
inlawrev-2554	717	5	n.23	n.23	NOUN
inlawrev-2554	717	6	.	.	PUNCT
inlawrev-2554	717	7	"	"	PUNCT
inlawrev-2554	717	8	in	in	ADP
inlawrev-2554	717	9	any	any	DET
inlawrev-2554	717	10	event	event	NOUN
inlawrev-2554	717	11	,	,	PUNCT
inlawrev-2554	717	12	it	it	PRON
inlawrev-2554	717	13	is	be	AUX
inlawrev-2554	717	14	difficult	difficult	ADJ
inlawrev-2554	717	15	to	to	PART
inlawrev-2554	717	16	understand	understand	VERB
inlawrev-2554	717	17	how	how	SCONJ
inlawrev-2554	717	18	the	the	DET
inlawrev-2554	717	19	limitations	limitation	NOUN
inlawrev-2554	717	20	placed	place	VERB
inlawrev-2554	717	21	on	on	ADP
inlawrev-2554	717	22	state	state	NOUN
inlawrev-2554	717	23	taxation	taxation	NOUN
inlawrev-2554	717	24	of	of	ADP
inlawrev-2554	717	25	income	income	NOUN
inlawrev-2554	717	26	having	have	VERB
inlawrev-2554	717	27	no	no	DET
inlawrev-2554	717	28	connection	connection	NOUN
inlawrev-2554	717	29	with	with	ADP
inlawrev-2554	717	30	the	the	DET
inlawrev-2554	717	31	taxing	tax	VERB
inlawrev-2554	717	32	state	state	NOUN
inlawrev-2554	717	33	could	could	AUX
inlawrev-2554	717	34	impede	impede	VERB
inlawrev-2554	717	35	the	the	DET
inlawrev-2554	717	36	congress	congress	PROPN
inlawrev-2554	717	37	in	in	ADP
inlawrev-2554	717	38	the	the	DET
inlawrev-2554	717	39	exercise	exercise	NOUN
inlawrev-2554	717	40	of	of	ADP
inlawrev-2554	717	41	its	its	PRON
inlawrev-2554	717	42	power	power	NOUN
inlawrev-2554	717	43	to	to	PART
inlawrev-2554	717	44	regulate	regulate	VERB
inlawrev-2554	717	45	interstate	interstate	ADJ
inlawrev-2554	717	46	commerce	commerce	NOUN
inlawrev-2554	717	47	.	.	PUNCT
inlawrev-2554	717	48	"	"	PUNCT
inlawrev-2554	718	1	peters	peters	PROPN
inlawrev-2554	718	2	,	,	PUNCT
inlawrev-2554	718	3	supra	supra	PROPN
inlawrev-2554	718	4	note	note	PROPN
inlawrev-2554	718	5	164	164	NUM
inlawrev-2554	718	6	,	,	PUNCT
inlawrev-2554	718	7	at	at	ADP
inlawrev-2554	718	8	316	316	NUM
inlawrev-2554	718	9	.	.	PUNCT
inlawrev-2554	719	1	this	this	PRON
inlawrev-2554	719	2	can	can	AUX
inlawrev-2554	719	3	be	be	AUX
inlawrev-2554	719	4	done	do	VERB
inlawrev-2554	719	5	provided	provide	VERB
inlawrev-2554	719	6	that	that	PRON
inlawrev-2554	719	7	legislation	legislation	NOUN
inlawrev-2554	719	8	is	be	AUX
inlawrev-2554	719	9	consistent	consistent	ADJ
inlawrev-2554	719	10	with	with	ADP
inlawrev-2554	719	11	the	the	DET
inlawrev-2554	719	12	asarco	asarco	NOUN
inlawrev-2554	719	13	-	-	PUNCT
inlawrev-2554	719	14	woolworth	woolworth	NOUN
inlawrev-2554	719	15	due	due	ADJ
inlawrev-2554	719	16	process	process	NOUN
inlawrev-2554	719	17	considerations	consideration	NOUN
inlawrev-2554	719	18	.	.	PUNCT
inlawrev-2554	720	1	810	810	NUM
inlawrev-2554	720	2	indiana	indiana	PROPN
inlawrev-2554	720	3	law	law	PROPN
inlawrev-2554	720	4	review	review	NOUN
inlawrev-2554	720	5	[	[	X
inlawrev-2554	720	6	vol	vol	NOUN
inlawrev-2554	720	7	.	.	PUNCT
inlawrev-2554	720	8	16:783	16:783	NUM
inlawrev-2554	720	9	unitary	unitary	ADJ
inlawrev-2554	720	10	businesses	business	NOUN
inlawrev-2554	720	11	with	with	ADP
inlawrev-2554	720	12	a	a	DET
inlawrev-2554	720	13	continuous	continuous	ADJ
inlawrev-2554	720	14	flow	flow	NOUN
inlawrev-2554	720	15	and	and	CCONJ
inlawrev-2554	720	16	interchange	interchange	NOUN
inlawrev-2554	720	17	of	of	ADP
inlawrev-2554	720	18	common	common	ADJ
inlawrev-2554	720	19	products	product	NOUN
inlawrev-2554	720	20	.	.	PUNCT
inlawrev-2554	721	1	these	these	DET
inlawrev-2554	721	2	essential	essential	ADJ
inlawrev-2554	721	3	factors	factor	NOUN
inlawrev-2554	721	4	were	be	AUX
inlawrev-2554	721	5	demonstrated	demonstrate	VERB
inlawrev-2554	721	6	to	to	PART
inlawrev-2554	721	7	be	be	AUX
inlawrev-2554	721	8	wholly	wholly	ADV
inlawrev-2554	721	9	absent	absent	ADJ
inlawrev-2554	721	10	in	in	ADP
inlawrev-2554	721	11	this	this	DET
inlawrev-2554	721	12	case.^	case.^	NOUN
inlawrev-2554	721	13	°	°	PROPN
inlawrev-2554	721	14	^	^	PUNCT
inlawrev-2554	721	15	the	the	DET
inlawrev-2554	721	16	majority	majority	NOUN
inlawrev-2554	721	17	concluded	conclude	VERB
inlawrev-2554	721	18	that	that	SCONJ
inlawrev-2554	721	19	it	it	PRON
inlawrev-2554	721	20	properly	properly	ADV
inlawrev-2554	721	21	applied	apply	VERB
inlawrev-2554	721	22	the	the	DET
inlawrev-2554	721	23	principles	principle	NOUN
inlawrev-2554	721	24	of	of	ADP
inlawrev-2554	721	25	mobil	mobil	NOUN
inlawrev-2554	721	26	but	but	CCONJ
inlawrev-2554	721	27	reached	reach	VERB
inlawrev-2554	721	28	a	a	DET
inlawrev-2554	721	29	wholly	wholly	ADV
inlawrev-2554	721	30	different	different	ADJ
inlawrev-2554	721	31	result	result	NOUN
inlawrev-2554	721	32	because	because	SCONJ
inlawrev-2554	721	33	the	the	DET
inlawrev-2554	721	34	facts	fact	NOUN
inlawrev-2554	721	35	differed	differ	VERB
inlawrev-2554	721	36	in	in	ADP
inlawrev-2554	721	37	these	these	DET
inlawrev-2554	721	38	critical	critical	ADJ
inlawrev-2554	721	39	ways.^	ways.^	NOUN
inlawrev-2554	721	40	°	°	NOUN
inlawrev-2554	721	41	^	^	SYM
inlawrev-2554	721	42	b.	b.	PROPN
inlawrev-2554	721	43	limitations	limitation	NOUN
inlawrev-2554	721	44	on	on	ADP
inlawrev-2554	721	45	the	the	DET
inlawrev-2554	721	46	state	state	NOUN
inlawrev-2554	721	47	taxation	taxation	NOUN
inlawrev-2554	721	48	of	of	ADP
inlawrev-2554	721	49	foreign	foreign	ADJ
inlawrev-2554	721	50	-	-	PUNCT
inlawrev-2554	721	51	source	source	NOUN
inlawrev-2554	721	52	income	income	NOUN
inlawrev-2554	721	53	:	:	PUNCT
inlawrev-2554	721	54	woolworth	woolworth	PROPN
inlawrev-2554	721	55	f.	f.	PROPN
inlawrev-2554	721	56	w.	w.	PROPN
inlawrev-2554	721	57	woolworth	woolworth	PROPN
inlawrev-2554	721	58	co.	co.	PROPN
inlawrev-2554	721	59	v.	v.	ADP
inlawrev-2554	721	60	taxation	taxation	NOUN
inlawrev-2554	721	61	and	and	CCONJ
inlawrev-2554	721	62	revenue	revenue	NOUN
inlawrev-2554	721	63	department^	department^	PROPN
inlawrev-2554	721	64	''	''	PUNCT
inlawrev-2554	721	65	reapplied	reapplie	VERB
inlawrev-2554	721	66	the	the	DET
inlawrev-2554	721	67	principles	principle	NOUN
inlawrev-2554	721	68	developed	develop	VERB
inlawrev-2554	721	69	in	in	ADP
inlawrev-2554	721	70	asarco	asarco	NOUN
inlawrev-2554	721	71	,	,	PUNCT
inlawrev-2554	721	72	but	but	CCONJ
inlawrev-2554	721	73	elaborated	elaborate	VERB
inlawrev-2554	721	74	on	on	ADP
inlawrev-2554	721	75	the	the	DET
inlawrev-2554	721	76	parameters	parameter	NOUN
inlawrev-2554	721	77	of	of	ADP
inlawrev-2554	721	78	the	the	DET
inlawrev-2554	721	79	unitary	unitary	ADJ
inlawrev-2554	721	80	business	business	NOUN
inlawrev-2554	721	81	relationship	relationship	NOUN
inlawrev-2554	721	82	and	and	CCONJ
inlawrev-2554	721	83	therefore	therefore	ADV
inlawrev-2554	721	84	provides	provide	VERB
inlawrev-2554	721	85	needed	need	VERB
inlawrev-2554	721	86	additional	additional	ADJ
inlawrev-2554	721	87	guidance	guidance	NOUN
inlawrev-2554	721	88	for	for	ADP
inlawrev-2554	721	89	subsequent	subsequent	ADJ
inlawrev-2554	721	90	cases	case	NOUN
inlawrev-2554	721	91	.	.	PUNCT
inlawrev-2554	722	1	the	the	DET
inlawrev-2554	722	2	issues	issue	NOUN
inlawrev-2554	722	3	raised	raise	VERB
inlawrev-2554	722	4	in	in	ADP
inlawrev-2554	722	5	woolworth	woolworth	NOUN
inlawrev-2554	722	6	were	be	AUX
inlawrev-2554	722	7	resolved	resolve	VERB
inlawrev-2554	722	8	solely	solely	ADV
inlawrev-2554	722	9	by	by	ADP
inlawrev-2554	722	10	reference	reference	NOUN
inlawrev-2554	722	11	to	to	ADP
inlawrev-2554	722	12	due	due	ADJ
inlawrev-2554	722	13	process	process	NOUN
inlawrev-2554	722	14	clause	clause	NOUN
inlawrev-2554	722	15	considerations	consideration	NOUN
inlawrev-2554	722	16	.	.	PUNCT
inlawrev-2554	723	1	the	the	DET
inlawrev-2554	723	2	court	court	NOUN
inlawrev-2554	723	3	held	hold	VERB
inlawrev-2554	723	4	that	that	SCONJ
inlawrev-2554	723	5	a	a	DET
inlawrev-2554	723	6	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	723	7	state	state	NOUN
inlawrev-2554	723	8	's	's	PART
inlawrev-2554	723	9	taxation	taxation	NOUN
inlawrev-2554	723	10	of	of	ADP
inlawrev-2554	723	11	a	a	DET
inlawrev-2554	723	12	portion	portion	NOUN
inlawrev-2554	723	13	of	of	ADP
inlawrev-2554	723	14	the	the	DET
inlawrev-2554	723	15	dividend	dividend	NOUN
inlawrev-2554	723	16	income	income	NOUN
inlawrev-2554	723	17	received	receive	VERB
inlawrev-2554	723	18	by	by	ADP
inlawrev-2554	723	19	a	a	DET
inlawrev-2554	723	20	domestic	domestic	ADJ
inlawrev-2554	723	21	corporation	corporation	NOUN
inlawrev-2554	723	22	from	from	ADP
inlawrev-2554	723	23	foreign	foreign	ADJ
inlawrev-2554	723	24	subsidiaries	subsidiary	NOUN
inlawrev-2554	723	25	which	which	PRON
inlawrev-2554	723	26	constitute	constitute	VERB
inlawrev-2554	723	27	discrete	discrete	ADJ
inlawrev-2554	723	28	business	business	NOUN
inlawrev-2554	723	29	enterprises	enterprise	NOUN
inlawrev-2554	723	30	and	and	CCONJ
inlawrev-2554	723	31	which	which	PRON
inlawrev-2554	723	32	do	do	VERB
inlawrev-2554	723	33	no	no	DET
inlawrev-2554	723	34	business	business	NOUN
inlawrev-2554	723	35	in	in	ADP
inlawrev-2554	723	36	the	the	DET
inlawrev-2554	723	37	taxing	tax	VERB
inlawrev-2554	723	38	state	state	NOUN
inlawrev-2554	723	39	fails	fail	VERB
inlawrev-2554	723	40	to	to	PART
inlawrev-2554	723	41	meet	meet	VERB
inlawrev-2554	723	42	established	establish	VERB
inlawrev-2554	723	43	due	due	ADJ
inlawrev-2554	723	44	process	process	NOUN
inlawrev-2554	723	45	standards.^	standards.^	NOUN
inlawrev-2554	723	46	"	"	PUNCT
inlawrev-2554	723	47	*	*	PROPN
inlawrev-2554	723	48	1	1	X
inlawrev-2554	723	49	.	.	NUM
inlawrev-2554	723	50	facts	fact	NOUN
inlawrev-2554	723	51	and	and	CCONJ
inlawrev-2554	723	52	lower	low	ADJ
inlawrev-2554	723	53	court	court	NOUN
inlawrev-2554	723	54	developments	development	NOUN
inlawrev-2554	723	55	.	.	PUNCT
inlawrev-2554	724	1	—	—	PUNCT
inlawrev-2554	724	2	woolworth	woolworth	NOUN
inlawrev-2554	724	3	is	be	AUX
inlawrev-2554	724	4	engaged	engage	VERB
inlawrev-2554	724	5	in	in	ADP
inlawrev-2554	724	6	the	the	DET
inlawrev-2554	724	7	retail	retail	ADJ
inlawrev-2554	724	8	merchandising	merchandising	NOUN
inlawrev-2554	724	9	business	business	NOUN
inlawrev-2554	724	10	.	.	PUNCT
inlawrev-2554	725	1	it	it	PRON
inlawrev-2554	725	2	has	have	VERB
inlawrev-2554	725	3	chain	chain	NOUN
inlawrev-2554	725	4	stores	store	NOUN
inlawrev-2554	725	5	located	locate	VERB
inlawrev-2554	725	6	throughout	throughout	ADP
inlawrev-2554	725	7	the	the	DET
inlawrev-2554	725	8	united	united	PROPN
inlawrev-2554	725	9	states	states	PROPN
inlawrev-2554	725	10	and	and	CCONJ
inlawrev-2554	725	11	has	have	VERB
inlawrev-2554	725	12	its	its	PRON
inlawrev-2554	725	13	commercial	commercial	ADJ
inlawrev-2554	725	14	domicile	domicile	NOUN
inlawrev-2554	725	15	in	in	ADP
inlawrev-2554	725	16	new	new	ADJ
inlawrev-2554	725	17	york.^	york.^	PROPN
inlawrev-2554	725	18	°	°	NOUN
inlawrev-2554	725	19	^	^	PUNCT
inlawrev-2554	725	20	of	of	ADP
inlawrev-2554	725	21	relevance	relevance	NOUN
inlawrev-2554	725	22	to	to	ADP
inlawrev-2554	725	23	this	this	DET
inlawrev-2554	725	24	case	case	NOUN
inlawrev-2554	725	25	,	,	PUNCT
inlawrev-2554	725	26	woolworth	woolworth	NOUN
inlawrev-2554	725	27	received	receive	VERB
inlawrev-2554	725	28	dividends	dividend	NOUN
inlawrev-2554	725	29	from	from	ADP
inlawrev-2554	725	30	four	four	NUM
inlawrev-2554	725	31	foreign	foreign	ADJ
inlawrev-2554	725	32	subsidiaries	subsidiary	NOUN
inlawrev-2554	725	33	,	,	PUNCT
inlawrev-2554	725	34	all	all	PRON
inlawrev-2554	725	35	of	of	ADP
inlawrev-2554	725	36	which	which	PRON
inlawrev-2554	725	37	are	be	AUX
inlawrev-2554	725	38	similarly	similarly	ADV
inlawrev-2554	725	39	engaged	engage	VERB
inlawrev-2554	725	40	in	in	ADP
inlawrev-2554	725	41	chain	chain	NOUN
inlawrev-2554	725	42	store	store	NOUN
inlawrev-2554	725	43	retail	retail	NOUN
inlawrev-2554	725	44	merchandising.^^	merchandising.^^	PUNCT
inlawrev-2554	725	45	"	"	PUNCT
inlawrev-2554	725	46	three	three	NUM
inlawrev-2554	725	47	of	of	ADP
inlawrev-2554	725	48	the	the	DET
inlawrev-2554	725	49	payors	payor	NOUN
inlawrev-2554	725	50	are	be	AUX
inlawrev-2554	725	51	wholly	wholly	ADV
inlawrev-2554	725	52	-	-	PUNCT
inlawrev-2554	725	53	owned	own	VERB
inlawrev-2554	725	54	and	and	CCONJ
inlawrev-2554	725	55	the	the	DET
inlawrev-2554	725	56	fourth	fourth	ADJ
inlawrev-2554	725	57	is	be	AUX
inlawrev-2554	725	58	a	a	DET
inlawrev-2554	725	59	publicly	publicly	ADV
inlawrev-2554	725	60	held	hold	VERB
inlawrev-2554	725	61	british	british	ADJ
inlawrev-2554	725	62	corporation	corporation	NOUN
inlawrev-2554	725	63	in	in	ADP
inlawrev-2554	725	64	which	which	PRON
inlawrev-2554	725	65	woolworth	woolworth	NOUN
inlawrev-2554	725	66	has	have	VERB
inlawrev-2554	725	67	a	a	DET
inlawrev-2554	725	68	52.7	52.7	NUM
inlawrev-2554	725	69	%	%	NOUN
inlawrev-2554	725	70	interest.^	interest.^	NOUN
inlawrev-2554	725	71	"	"	PUNCT
inlawrev-2554	725	72	woolworth	woolworth	NOUN
inlawrev-2554	725	73	elected	elect	VERB
inlawrev-2554	725	74	all	all	DET
inlawrev-2554	725	75	ofthe	ofthe	ADJ
inlawrev-2554	725	76	directors	director	NOUN
inlawrev-2554	725	77	of	of	ADP
inlawrev-2554	725	78	the	the	DET
inlawrev-2554	725	79	wholly	wholly	ADV
inlawrev-2554	725	80	owned	own	VERB
inlawrev-2554	725	81	subsidiaries.^^^	subsidiaries.^^^	NOUN
inlawrev-2554	725	82	the	the	DET
inlawrev-2554	725	83	taxing	tax	VERB
inlawrev-2554	725	84	state	state	NOUN
inlawrev-2554	725	85	,	,	PUNCT
inlawrev-2554	725	86	new	new	PROPN
inlawrev-2554	725	87	mexico	mexico	PROPN
inlawrev-2554	725	88	,	,	PUNCT
inlawrev-2554	725	89	adopted	adopt	VERB
inlawrev-2554	725	90	the	the	DET
inlawrev-2554	725	91	uditpa^^^	uditpa^^^	PROPN
inlawrev-2554	725	92	and	and	CCONJ
inlawrev-2554	725	93	is	be	AUX
inlawrev-2554	725	94	a	a	DET
inlawrev-2554	725	95	member	member	NOUN
inlawrev-2554	725	96	of	of	ADP
inlawrev-2554	725	97	the	the	DET
inlawrev-2554	725	98	compact.^^^	compact.^^^	PROPN
inlawrev-2554	725	99	pursuant	pursuant	NOUN
inlawrev-2554	725	100	to	to	ADP
inlawrev-2554	725	101	its	its	PRON
inlawrev-2554	725	102	statute	statute	NOUN
inlawrev-2554	725	103	,	,	PUNCT
inlawrev-2554	725	104	the	the	DET
inlawrev-2554	725	105	state	state	NOUN
inlawrev-2554	725	106	divided	divide	VERB
inlawrev-2554	725	107	corporate	corporate	ADJ
inlawrev-2554	725	108	income	income	NOUN
inlawrev-2554	725	109	between	between	ADP
inlawrev-2554	725	110	business	business	NOUN
inlawrev-2554	725	111	income,^^^	income,^^^	PROPN
inlawrev-2554	725	112	to	to	PART
inlawrev-2554	725	113	which	which	PRON
inlawrev-2554	725	114	it	it	PRON
inlawrev-2554	725	115	applied	apply	VERB
inlawrev-2554	725	116	its	its	PRON
inlawrev-2554	725	117	2	2	NUM
inlawrev-2554	725	118	°	°	NUM
inlawrev-2554	725	119	n02	n02	NOUN
inlawrev-2554	725	120	s.	s.	PROPN
inlawrev-2554	725	121	ct	ct	PROPN
inlawrev-2554	725	122	.	.	PUNCT
inlawrev-2554	726	1	at	at	ADP
inlawrev-2554	726	2	3116	3116	NUM
inlawrev-2554	726	3	n.24	n.24	PROPN
inlawrev-2554	726	4	.	.	PUNCT
inlawrev-2554	726	5	''	''	PUNCT
inlawrev-2554	726	6	'	'	PUNCT
inlawrev-2554	726	7	i	i	PRON
inlawrev-2554	726	8	d.	d.	PROPN
inlawrev-2554	726	9	at	at	ADP
inlawrev-2554	726	10	3114	3114	NUM
inlawrev-2554	726	11	n.22	n.22	PROPN
inlawrev-2554	726	12	.	.	PUNCT
inlawrev-2554	726	13	'	'	PUNCT
inlawrev-2554	726	14	°	°	NOUN
inlawrev-2554	726	15	'	'	NUM
inlawrev-2554	726	16	102	102	NUM
inlawrev-2554	726	17	s.	s.	PROPN
inlawrev-2554	726	18	ct	ct	PROPN
inlawrev-2554	726	19	.	.	PROPN
inlawrev-2554	726	20	3128	3128	NUM
inlawrev-2554	726	21	(	(	PUNCT
inlawrev-2554	726	22	1982	1982	NUM
inlawrev-2554	726	23	)	)	PUNCT
inlawrev-2554	726	24	.	.	PUNCT
inlawrev-2554	727	1	'	'	PUNCT
inlawrev-2554	727	2	"	"	PUNCT
inlawrev-2554	727	3	'	'	PUNCT
inlawrev-2554	727	4	i	i	PRON
inlawrev-2554	727	5	d.	d.	PROPN
inlawrev-2554	727	6	at	at	ADP
inlawrev-2554	727	7	3139	3139	NUM
inlawrev-2554	727	8	.	.	PUNCT
inlawrev-2554	728	1	'	'	PUNCT
inlawrev-2554	728	2	°	°	NUM
inlawrev-2554	728	3	'	'	PROPN
inlawrev-2554	728	4	i	i	PRON
inlawrev-2554	728	5	d.	d.	PROPN
inlawrev-2554	728	6	at	at	ADP
inlawrev-2554	728	7	3131	3131	NUM
inlawrev-2554	728	8	.	.	PUNCT
inlawrev-2554	728	9	'	'	PUNCT
inlawrev-2554	728	10	^	^	SYM
inlawrev-2554	728	11	°	°	NOUN
inlawrev-2554	728	12	id	id	NOUN
inlawrev-2554	728	13	.	.	PUNCT
inlawrev-2554	729	1	together	together	ADV
inlawrev-2554	729	2	,	,	PUNCT
inlawrev-2554	729	3	the	the	DET
inlawrev-2554	729	4	four	four	NUM
inlawrev-2554	729	5	foreign	foreign	ADJ
inlawrev-2554	729	6	subsidiaries	subsidiary	NOUN
inlawrev-2554	729	7	paid	pay	VERB
inlawrev-2554	729	8	woolworth	woolworth	NOUN
inlawrev-2554	729	9	approximately	approximately	ADV
inlawrev-2554	729	10	$	$	SYM
inlawrev-2554	729	11	39.9	39.9	NUM
inlawrev-2554	729	12	million	million	NUM
inlawrev-2554	729	13	in	in	ADP
inlawrev-2554	729	14	dividends	dividend	NOUN
inlawrev-2554	729	15	.	.	PUNCT
inlawrev-2554	729	16	''	''	PUNCT
inlawrev-2554	730	1	'	'	PUNCT
inlawrev-2554	730	2	i	i	PRON
inlawrev-2554	730	3	d.	d.	PROPN
inlawrev-2554	730	4	'	'	PROPN
inlawrev-2554	730	5	"	"	PUNCT
inlawrev-2554	730	6	i	i	PRON
inlawrev-2554	730	7	d.	d.	PROPN
inlawrev-2554	730	8	at	at	ADP
inlawrev-2554	730	9	3134	3134	NUM
inlawrev-2554	730	10	.	.	PUNCT
inlawrev-2554	731	1	^^tor	^^tor	PRON
inlawrev-2554	731	2	a	a	DET
inlawrev-2554	731	3	discussion	discussion	NOUN
inlawrev-2554	731	4	of	of	ADP
inlawrev-2554	731	5	the	the	DET
inlawrev-2554	731	6	uditpa	uditpa	NOUN
inlawrev-2554	731	7	,	,	PUNCT
inlawrev-2554	731	8	see	see	VERB
inlawrev-2554	731	9	supra	supra	PROPN
inlawrev-2554	731	10	notes	note	NOUN
inlawrev-2554	731	11	51	51	NUM
inlawrev-2554	731	12	,	,	PUNCT
inlawrev-2554	731	13	55	55	NUM
inlawrev-2554	731	14	-	-	SYM
inlawrev-2554	731	15	60	60	NUM
inlawrev-2554	731	16	and	and	CCONJ
inlawrev-2554	731	17	accompanying	accompany	VERB
inlawrev-2554	731	18	text	text	NOUN
inlawrev-2554	731	19	.	.	PUNCT
inlawrev-2554	732	1	"	"	PUNCT
inlawrev-2554	732	2	*	*	X
inlawrev-2554	732	3	102	102	NUM
inlawrev-2554	732	4	s.	s.	PROPN
inlawrev-2554	732	5	ct	ct	PROPN
inlawrev-2554	732	6	.	.	PUNCT
inlawrev-2554	733	1	at	at	ADP
inlawrev-2554	733	2	3134	3134	NUM
inlawrev-2554	733	3	.	.	PUNCT
inlawrev-2554	734	1	for	for	ADP
inlawrev-2554	734	2	a	a	DET
inlawrev-2554	734	3	discussion	discussion	NOUN
inlawrev-2554	734	4	of	of	ADP
inlawrev-2554	734	5	the	the	DET
inlawrev-2554	734	6	multistate	multistate	NOUN
inlawrev-2554	734	7	tax	tax	NOUN
inlawrev-2554	734	8	compact	compact	NOUN
inlawrev-2554	734	9	,	,	PUNCT
inlawrev-2554	734	10	see	see	VERB
inlawrev-2554	734	11	supra	supra	PROPN
inlawrev-2554	734	12	notes	note	VERB
inlawrev-2554	734	13	61	61	NUM
inlawrev-2554	734	14	-	-	SYM
inlawrev-2554	734	15	66	66	NUM
inlawrev-2554	734	16	and	and	CCONJ
inlawrev-2554	734	17	accompanying	accompany	VERB
inlawrev-2554	734	18	text	text	NOUN
inlawrev-2554	734	19	.	.	PUNCT
inlawrev-2554	735	1	^^^	^^^	NOUN
inlawrev-2554	735	2	"	"	PUNCT
inlawrev-2554	735	3	'	'	PUNCT
inlawrev-2554	735	4	[	[	X
inlawrev-2554	735	5	bjusiness	bjusiness	ADJ
inlawrev-2554	735	6	income	income	NOUN
inlawrev-2554	735	7	'	'	PUNCT
inlawrev-2554	735	8	means	mean	VERB
inlawrev-2554	735	9	income	income	NOUN
inlawrev-2554	735	10	arising	arise	VERB
inlawrev-2554	735	11	from	from	ADP
inlawrev-2554	735	12	transactions	transaction	NOUN
inlawrev-2554	735	13	and	and	CCONJ
inlawrev-2554	735	14	activity	activity	NOUN
inlawrev-2554	735	15	in	in	ADP
inlawrev-2554	735	16	the	the	DET
inlawrev-2554	735	17	regular	regular	ADJ
inlawrev-2554	735	18	course	course	NOUN
inlawrev-2554	735	19	of	of	ADP
inlawrev-2554	735	20	the	the	DET
inlawrev-2554	735	21	taxpayer	taxpayer	NOUN
inlawrev-2554	735	22	's	's	PART
inlawrev-2554	735	23	trade	trade	NOUN
inlawrev-2554	735	24	or	or	CCONJ
inlawrev-2554	735	25	business	business	NOUN
inlawrev-2554	735	26	and	and	CCONJ
inlawrev-2554	735	27	includes	include	VERB
inlawrev-2554	735	28	income	income	NOUN
inlawrev-2554	735	29	from	from	ADP
inlawrev-2554	735	30	tangible	tangible	ADJ
inlawrev-2554	735	31	and	and	CCONJ
inlawrev-2554	735	32	intangible	intangible	ADJ
inlawrev-2554	735	33	property	property	NOUN
inlawrev-2554	735	34	if	if	SCONJ
inlawrev-2554	735	35	the	the	DET
inlawrev-2554	735	36	acquisition	acquisition	NOUN
inlawrev-2554	735	37	,	,	PUNCT
inlawrev-2554	735	38	management	management	NOUN
inlawrev-2554	735	39	and	and	CCONJ
inlawrev-2554	735	40	disposition	disposition	NOUN
inlawrev-2554	735	41	of	of	ADP
inlawrev-2554	735	42	the	the	DET
inlawrev-2554	735	43	property	property	NOUN
inlawrev-2554	735	44	constitute	constitute	VERB
inlawrev-2554	735	45	integral	integral	ADJ
inlawrev-2554	735	46	parts	part	NOUN
inlawrev-2554	735	47	of	of	ADP
inlawrev-2554	735	48	the	the	DET
inlawrev-2554	735	49	taxpayer	taxpayer	NOUN
inlawrev-2554	735	50	's	's	PART
inlawrev-2554	735	51	regular	regular	ADJ
inlawrev-2554	735	52	trade	trade	NOUN
inlawrev-2554	735	53	or	or	CCONJ
inlawrev-2554	735	54	business	business	NOUN
inlawrev-2554	735	55	operations	operation	NOUN
inlawrev-2554	735	56	.	.	PUNCT
inlawrev-2554	735	57	"	"	PUNCT
inlawrev-2554	736	1	n.m	n.m	PROPN
inlawrev-2554	736	2	.	.	PROPN
inlawrev-2554	736	3	stat	stat	PROPN
inlawrev-2554	736	4	.	.	PUNCT
inlawrev-2554	737	1	ann	ann	PROPN
inlawrev-2554	737	2	.	.	PUNCT
inlawrev-2554	738	1	§	§	PROPN
inlawrev-2554	738	2	7	7	NUM
inlawrev-2554	738	3	-	-	SYM
inlawrev-2554	738	4	4	4	NUM
inlawrev-2554	738	5	-	-	PUNCT
inlawrev-2554	738	6	2(a	2(a	NUM
inlawrev-2554	738	7	)	)	PUNCT
inlawrev-2554	738	8	(	(	PUNCT
inlawrev-2554	738	9	1981	1981	NUM
inlawrev-2554	738	10	)	)	PUNCT
inlawrev-2554	738	11	.	.	PUNCT
inlawrev-2554	739	1	1983	1983	NUM
inlawrev-2554	739	2	]	]	PUNCT
inlawrev-2554	740	1	taxing	tax	VERB
inlawrev-2554	740	2	multinational	multinational	ADJ
inlawrev-2554	740	3	corporations	corporation	NOUN
inlawrev-2554	740	4	811	811	NUM
inlawrev-2554	740	5	apportionment	apportionment	ADJ
inlawrev-2554	740	6	formula	formula	NOUN
inlawrev-2554	740	7	,	,	PUNCT
inlawrev-2554	740	8	and	and	CCONJ
inlawrev-2554	740	9	nonbusiness	nonbusiness	NOUN
inlawrev-2554	740	10	income,^^	income,^^	PROPN
inlawrev-2554	740	11	®	®	NOUN
inlawrev-2554	740	12	which	which	PRON
inlawrev-2554	740	13	was	be	AUX
inlawrev-2554	740	14	generally	generally	ADV
inlawrev-2554	740	15	allocated	allocate	VERB
inlawrev-2554	740	16	on	on	ADP
inlawrev-2554	740	17	the	the	DET
inlawrev-2554	740	18	basis	basis	NOUN
inlawrev-2554	740	19	of	of	ADP
inlawrev-2554	740	20	commercial	commercial	ADJ
inlawrev-2554	740	21	domicile	domicile	NOUN
inlawrev-2554	740	22	to	to	ADP
inlawrev-2554	740	23	a	a	DET
inlawrev-2554	740	24	single	single	ADJ
inlawrev-2554	740	25	state.^^^	state.^^^	PROPN
inlawrev-2554	740	26	woolworth	woolworth	NOUN
inlawrev-2554	740	27	reported	report	VERB
inlawrev-2554	740	28	its	its	PRON
inlawrev-2554	740	29	foreign	foreign	ADJ
inlawrev-2554	740	30	-	-	PUNCT
inlawrev-2554	740	31	source	source	NOUN
inlawrev-2554	740	32	dividend	dividend	NOUN
inlawrev-2554	740	33	income	income	NOUN
inlawrev-2554	740	34	as	as	ADP
inlawrev-2554	740	35	nonbusiness	nonbusiness	ADJ
inlawrev-2554	740	36	income	income	NOUN
inlawrev-2554	740	37	,	,	PUNCT
inlawrev-2554	740	38	none	none	NOUN
inlawrev-2554	740	39	of	of	ADP
inlawrev-2554	740	40	which	which	PRON
inlawrev-2554	740	41	was	be	AUX
inlawrev-2554	740	42	allocated	allocate	VERB
inlawrev-2554	740	43	to	to	ADP
inlawrev-2554	740	44	new	new	ADJ
inlawrev-2554	740	45	mexico.^^	mexico.^^	NOUN
inlawrev-2554	740	46	®	®	NOUN
inlawrev-2554	740	47	on	on	ADP
inlawrev-2554	740	48	audit	audit	NOUN
inlawrev-2554	740	49	,	,	PUNCT
inlawrev-2554	740	50	the	the	DET
inlawrev-2554	740	51	state	state	NOUN
inlawrev-2554	740	52	determined	determine	VERB
inlawrev-2554	740	53	that	that	SCONJ
inlawrev-2554	740	54	woolworth	woolworth	NOUN
inlawrev-2554	740	55	should	should	AUX
inlawrev-2554	740	56	have	have	AUX
inlawrev-2554	740	57	ineluded	inelude	VERB
inlawrev-2554	740	58	its	its	PRON
inlawrev-2554	740	59	foreign	foreign	ADJ
inlawrev-2554	740	60	-	-	PUNCT
inlawrev-2554	740	61	source	source	NOUN
inlawrev-2554	740	62	dividend	dividend	NOUN
inlawrev-2554	740	63	income	income	NOUN
inlawrev-2554	740	64	as	as	ADP
inlawrev-2554	740	65	apportionable	apportionable	ADJ
inlawrev-2554	740	66	business	business	NOUN
inlawrev-2554	740	67	income.^^^	income.^^^	PROPN
inlawrev-2554	740	68	the	the	DET
inlawrev-2554	740	69	new	new	PROPN
inlawrev-2554	740	70	mexico	mexico	PROPN
inlawrev-2554	740	71	supreme	supreme	PROPN
inlawrev-2554	740	72	court	court	PROPN
inlawrev-2554	740	73	found	find	VERB
inlawrev-2554	740	74	that	that	SCONJ
inlawrev-2554	740	75	the	the	DET
inlawrev-2554	740	76	dividend	dividend	NOUN
inlawrev-2554	740	77	income	income	NOUN
inlawrev-2554	740	78	from	from	ADP
inlawrev-2554	740	79	the	the	DET
inlawrev-2554	740	80	subsidiaries	subsidiary	NOUN
inlawrev-2554	740	81	met	meet	VERB
inlawrev-2554	740	82	the	the	DET
inlawrev-2554	740	83	statutory	statutory	ADJ
inlawrev-2554	740	84	test	test	NOUN
inlawrev-2554	740	85	for	for	ADP
inlawrev-2554	740	86	inclusion	inclusion	NOUN
inlawrev-2554	740	87	as	as	ADP
inlawrev-2554	740	88	apportionable	apportionable	ADJ
inlawrev-2554	740	89	income^^	income^^	NOUN
inlawrev-2554	740	90	"	"	PUNCT
inlawrev-2554	740	91	and	and	CCONJ
inlawrev-2554	740	92	held	hold	VERB
inlawrev-2554	740	93	that	that	SCONJ
inlawrev-2554	740	94	the	the	DET
inlawrev-2554	740	95	dividends	dividend	NOUN
inlawrev-2554	740	96	were	be	AUX
inlawrev-2554	740	97	income	income	NOUN
inlawrev-2554	740	98	earned	earn	VERB
inlawrev-2554	740	99	in	in	ADP
inlawrev-2554	740	100	a	a	DET
inlawrev-2554	740	101	unitary	unitary	ADJ
inlawrev-2554	740	102	business.^^^	business.^^^	NOUN
inlawrev-2554	740	103	the	the	DET
inlawrev-2554	740	104	united	united	PROPN
inlawrev-2554	740	105	states	states	PROPN
inlawrev-2554	740	106	supreme	supreme	PROPN
inlawrev-2554	740	107	court	court	PROPN
inlawrev-2554	740	108	reversed.^^	reversed.^^	PART
inlawrev-2554	741	1	2	2	X
inlawrev-2554	741	2	.	.	PUNCT
inlawrev-2554	742	1	the	the	DET
inlawrev-2554	742	2	unitary	unitary	ADJ
inlawrev-2554	742	3	business	business	NOUN
inlawrev-2554	742	4	limitation	limitation	NOUN
inlawrev-2554	742	5	on	on	ADP
inlawrev-2554	742	6	the	the	DET
inlawrev-2554	742	7	state	state	NOUN
inlawrev-2554	742	8	taxation	taxation	NOUN
inlawrev-2554	742	9	of	of	ADP
inlawrev-2554	742	10	foreign	foreign	ADJ
inlawrev-2554	742	11	-	-	PUNCT
inlawrev-2554	742	12	source	source	NOUN
inlawrev-2554	742	13	dividend	dividend	NOUN
inlawrev-2554	742	14	income	income	NOUN
inlawrev-2554	742	15	.	.	PUNCT
inlawrev-2554	743	1	—	—	PUNCT
inlawrev-2554	743	2	the	the	DET
inlawrev-2554	743	3	united	united	PROPN
inlawrev-2554	743	4	states	states	PROPN
inlawrev-2554	743	5	supreme	supreme	PROPN
inlawrev-2554	743	6	court	court	PROPN
inlawrev-2554	743	7	acknowledged	acknowledge	VERB
inlawrev-2554	743	8	that	that	SCONJ
inlawrev-2554	743	9	woolworth	woolworth	NOUN
inlawrev-2554	743	10	had	have	VERB
inlawrev-2554	743	11	the	the	DET
inlawrev-2554	743	12	potential	potential	NOUN
inlawrev-2554	743	13	to	to	PART
inlawrev-2554	743	14	operate	operate	VERB
inlawrev-2554	743	15	its	its	PRON
inlawrev-2554	743	16	subsidiaries	subsidiary	NOUN
inlawrev-2554	743	17	as	as	ADP
inlawrev-2554	743	18	a	a	DET
inlawrev-2554	743	19	single	single	ADJ
inlawrev-2554	743	20	,	,	PUNCT
inlawrev-2554	743	21	unitary	unitary	ADJ
inlawrev-2554	743	22	business	business	NOUN
inlawrev-2554	743	23	;	;	PUNCT
inlawrev-2554	743	24	however	however	ADV
inlawrev-2554	743	25	,	,	PUNCT
inlawrev-2554	743	26	the	the	DET
inlawrev-2554	743	27	court	court	NOUN
inlawrev-2554	743	28	found	find	VERB
inlawrev-2554	743	29	that	that	SCONJ
inlawrev-2554	743	30	the	the	DET
inlawrev-2554	743	31	new	new	PROPN
inlawrev-2554	743	32	mexico	mexico	PROPN
inlawrev-2554	743	33	supreme	supreme	PROPN
inlawrev-2554	743	34	court	court	PROPN
inlawrev-2554	743	35	wrongfully	wrongfully	ADV
inlawrev-2554	743	36	resolved	resolve	VERB
inlawrev-2554	743	37	the	the	DET
inlawrev-2554	743	38	constitutional	constitutional	ADJ
inlawrev-2554	743	39	issue	issue	NOUN
inlawrev-2554	743	40	before	before	ADP
inlawrev-2554	743	41	it	it	PRON
inlawrev-2554	743	42	by	by	ADP
inlawrev-2554	743	43	relying	rely	VERB
inlawrev-2554	743	44	too	too	ADV
inlawrev-2554	743	45	heavily	heavily	ADV
inlawrev-2554	743	46	on	on	ADP
inlawrev-2554	743	47	the	the	DET
inlawrev-2554	743	48	potential	potential	ADJ
inlawrev-2554	743	49	ability	ability	NOUN
inlawrev-2554	743	50	to	to	PART
inlawrev-2554	743	51	operate	operate	VERB
inlawrev-2554	743	52	the	the	DET
inlawrev-2554	743	53	foreign	foreign	ADJ
inlawrev-2554	743	54	subsidiaries	subsidiary	NOUN
inlawrev-2554	743	55	as	as	ADP
inlawrev-2554	743	56	part	part	NOUN
inlawrev-2554	743	57	of	of	ADP
inlawrev-2554	743	58	a	a	DET
inlawrev-2554	743	59	unitary	unitary	ADJ
inlawrev-2554	743	60	relationship	relationship	NOUN
inlawrev-2554	743	61	,	,	PUNCT
inlawrev-2554	743	62	rather	rather	ADV
inlawrev-2554	743	63	than	than	ADP
inlawrev-2554	743	64	making	make	VERB
inlawrev-2554	743	65	its	its	PRON
inlawrev-2554	743	66	determination	determination	NOUN
inlawrev-2554	743	67	with	with	ADP
inlawrev-2554	743	68	reference	reference	NOUN
inlawrev-2554	743	69	to	to	ADP
inlawrev-2554	743	70	the	the	DET
inlawrev-2554	743	71	actual	actual	ADJ
inlawrev-2554	743	72	operation	operation	NOUN
inlawrev-2554	743	73	of	of	ADP
inlawrev-2554	743	74	the	the	DET
inlawrev-2554	743	75	corporation	corporation	NOUN
inlawrev-2554	743	76	.	.	PUNCT
inlawrev-2554	744	1	the	the	DET
inlawrev-2554	744	2	court	court	NOUN
inlawrev-2554	744	3	made	make	VERB
inlawrev-2554	744	4	it	it	PRON
inlawrev-2554	744	5	clear	clear	ADJ
inlawrev-2554	744	6	that	that	SCONJ
inlawrev-2554	744	7	the	the	DET
inlawrev-2554	744	8	potential	potential	ADJ
inlawrev-2554	744	9	ability	ability	NOUN
inlawrev-2554	744	10	to	to	PART
inlawrev-2554	744	11	operate	operate	VERB
inlawrev-2554	744	12	a	a	DET
inlawrev-2554	744	13	corporation	corporation	NOUN
inlawrev-2554	744	14	as	as	ADP
inlawrev-2554	744	15	part	part	NOUN
inlawrev-2554	744	16	of	of	ADP
inlawrev-2554	744	17	a	a	DET
inlawrev-2554	744	18	unitary	unitary	ADJ
inlawrev-2554	744	19	business	business	NOUN
inlawrev-2554	744	20	is	be	AUX
inlawrev-2554	744	21	not	not	PART
inlawrev-2554	744	22	the	the	DET
inlawrev-2554	744	23	controlling	control	VERB
inlawrev-2554	744	24	criterion	criterion	NOUN
inlawrev-2554	744	25	when	when	SCONJ
inlawrev-2554	744	26	the	the	DET
inlawrev-2554	744	27	dividend	dividend	NOUN
inlawrev-2554	744	28	income	income	NOUN
inlawrev-2554	744	29	is	be	AUX
inlawrev-2554	744	30	in	in	ADP
inlawrev-2554	744	31	fact	fact	NOUN
inlawrev-2554	744	32	derived	derive	VERB
inlawrev-2554	744	33	from	from	ADP
inlawrev-2554	744	34	a	a	DET
inlawrev-2554	744	35	discrete	discrete	ADJ
inlawrev-2554	744	36	business	business	NOUN
inlawrev-2554	744	37	enterprise.^^^	enterprise.^^^	PROPN
inlawrev-2554	744	38	for	for	ADP
inlawrev-2554	744	39	a	a	DET
inlawrev-2554	744	40	state	state	NOUN
inlawrev-2554	744	41	properly	properly	ADV
inlawrev-2554	744	42	to	to	PART
inlawrev-2554	744	43	impose	impose	VERB
inlawrev-2554	744	44	a	a	DET
inlawrev-2554	744	45	tax	tax	NOUN
inlawrev-2554	744	46	on	on	ADP
inlawrev-2554	744	47	the	the	DET
inlawrev-2554	744	48	foreign	foreign	ADJ
inlawrev-2554	744	49	income	income	NOUN
inlawrev-2554	744	50	,	,	PUNCT
inlawrev-2554	744	51	the	the	DET
inlawrev-2554	744	52	supreme	supreme	PROPN
inlawrev-2554	744	53	court	court	PROPN
inlawrev-2554	744	54	held	hold	VERB
inlawrev-2554	744	55	that	that	SCONJ
inlawrev-2554	744	56	the	the	DET
inlawrev-2554	744	57	corporation	corporation	NOUN
inlawrev-2554	744	58	must	must	AUX
inlawrev-2554	744	59	be	be	AUX
inlawrev-2554	744	60	operated	operate	VERB
inlawrev-2554	744	61	as	as	ADP
inlawrev-2554	744	62	an	an	DET
inlawrev-2554	744	63	integrated	integrate	VERB
inlawrev-2554	744	64	enterprise	enterprise	NOUN
inlawrev-2554	744	65	in	in	ADP
inlawrev-2554	744	66	fact.^^^	fact.^^^	PROPN
inlawrev-2554	744	67	the	the	DET
inlawrev-2554	744	68	court	court	NOUN
inlawrev-2554	744	69	then	then	ADV
inlawrev-2554	744	70	emphasized	emphasize	VERB
inlawrev-2554	744	71	the	the	DET
inlawrev-2554	744	72	factors	factor	NOUN
inlawrev-2554	744	73	which	which	PRON
inlawrev-2554	744	74	produce	produce	VERB
inlawrev-2554	744	75	substantial	substantial	ADJ
inlawrev-2554	744	76	mutual	mutual	ADJ
inlawrev-2554	744	77	interdependence	interdependence	NOUN
inlawrev-2554	744	78	,	,	PUNCT
inlawrev-2554	744	79	enumerated	enumerate	VERB
inlawrev-2554	744	80	in	in	ADP
inlawrev-2554	744	81	mobil	mobil	NOUN
inlawrev-2554	744	82	,	,	PUNCT
inlawrev-2554	744	83	as	as	ADP
inlawrev-2554	744	84	relevant	relevant	ADJ
inlawrev-2554	744	85	to	to	ADP
inlawrev-2554	744	86	the	the	DET
inlawrev-2554	744	87	state	state	NOUN
inlawrev-2554	744	88	taxation	taxation	NOUN
inlawrev-2554	744	89	of	of	ADP
inlawrev-2554	744	90	foreign	foreign	ADJ
inlawrev-2554	744	91	-	-	PUNCT
inlawrev-2554	744	92	source	source	NOUN
inlawrev-2554	744	93	dividend	dividend	NOUN
inlawrev-2554	744	94	income	income	NOUN
inlawrev-2554	744	95	,	,	PUNCT
inlawrev-2554	744	96	namely	namely	ADV
inlawrev-2554	744	97	:	:	PUNCT
inlawrev-2554	744	98	whether	whether	SCONJ
inlawrev-2554	744	99	the	the	DET
inlawrev-2554	744	100	activities	activity	NOUN
inlawrev-2554	744	101	in	in	ADP
inlawrev-2554	744	102	the	the	DET
inlawrev-2554	744	103	taxing	tax	VERB
inlawrev-2554	744	104	state	state	NOUN
inlawrev-2554	744	105	contributed	contribute	VERB
inlawrev-2554	744	106	to	to	ADP
inlawrev-2554	744	107	the	the	DET
inlawrev-2554	744	108	income	income	NOUN
inlawrev-2554	744	109	of	of	ADP
inlawrev-2554	744	110	the	the	DET
inlawrev-2554	744	111	subsidiaries	subsidiary	NOUN
inlawrev-2554	744	112	as	as	ADP
inlawrev-2554	744	113	a	a	DET
inlawrev-2554	744	114	result	result	NOUN
inlawrev-2554	744	115	of	of	ADP
inlawrev-2554	744	116	functional	functional	ADJ
inlawrev-2554	744	117	integration	integration	NOUN
inlawrev-2554	744	118	,	,	PUNCT
inlawrev-2554	744	119	centralization	centralization	NOUN
inlawrev-2554	744	120	of	of	ADP
inlawrev-2554	744	121	management	management	NOUN
inlawrev-2554	744	122	,	,	PUNCT
inlawrev-2554	744	123	and	and	CCONJ
inlawrev-2554	744	124	the	the	DET
inlawrev-2554	744	125	achievement	achievement	NOUN
inlawrev-2554	744	126	of	of	ADP
inlawrev-2554	744	127	other	other	ADJ
inlawrev-2554	744	128	economies	economy	NOUN
inlawrev-2554	744	129	of	of	ADP
inlawrev-2554	744	130	scale	scale	NOUN
inlawrev-2554	744	131	arising	arise	VERB
inlawrev-2554	744	132	from	from	ADP
inlawrev-2554	744	133	the	the	DET
inlawrev-2554	744	134	operation	operation	NOUN
inlawrev-2554	744	135	of	of	ADP
inlawrev-2554	744	136	the	the	DET
inlawrev-2554	744	137	business	business	NOUN
inlawrev-2554	744	138	as	as	ADP
inlawrev-2554	744	139	a	a	DET
inlawrev-2554	744	140	whole	whole	NOUN
inlawrev-2554	744	141	.	.	PUNCT
inlawrev-2554	745	1	if	if	SCONJ
inlawrev-2554	745	2	these	these	DET
inlawrev-2554	745	3	factors	factor	NOUN
inlawrev-2554	745	4	do	do	AUX
inlawrev-2554	745	5	exist	exist	VERB
inlawrev-2554	745	6	,	,	PUNCT
inlawrev-2554	745	7	then	then	ADV
inlawrev-2554	745	8	this	this	DET
inlawrev-2554	745	9	evidence	evidence	NOUN
inlawrev-2554	745	10	of	of	ADP
inlawrev-2554	745	11	a	a	DET
inlawrev-2554	745	12	unitary	unitary	ADJ
inlawrev-2554	745	13	business	business	NOUN
inlawrev-2554	745	14	may	may	AUX
inlawrev-2554	745	15	provide	provide	VERB
inlawrev-2554	745	16	the	the	DET
inlawrev-2554	745	17	state	state	NOUN
inlawrev-2554	745	18	with	with	ADP
inlawrev-2554	745	19	the	the	DET
inlawrev-2554	745	20	jurisdiction	jurisdiction	NOUN
inlawrev-2554	745	21	of	of	ADP
inlawrev-2554	745	22	foreign	foreign	ADJ
inlawrev-2554	745	23	-	-	PUNCT
inlawrev-2554	745	24	source	source	NOUN
inlawrev-2554	745	25	dividend	dividend	NOUN
inlawrev-2554	745	26	income	income	NOUN
inlawrev-2554	745	27	,	,	PUNCT
inlawrev-2554	745	28	namely	namely	ADV
inlawrev-2554	745	29	:	:	PUNCT
inlawrev-2554	745	30	whether	whether	SCONJ
inlawrev-2554	745	31	the	the	DET
inlawrev-2554	745	32	activities	activity	NOUN
inlawrev-2554	745	33	other	other	ADJ
inlawrev-2554	745	34	connections	connection	NOUN
inlawrev-2554	745	35	with	with	ADP
inlawrev-2554	745	36	that	that	DET
inlawrev-2554	745	37	state.^^^	state.^^^	NOUN
inlawrev-2554	745	38	"	"	PUNCT
inlawrev-2554	745	39	®	®	NOUN
inlawrev-2554	745	40	'	'	PUNCT
inlawrev-2554	745	41	"	"	PUNCT
inlawrev-2554	745	42	[	[	X
inlawrev-2554	745	43	n]onbusiness	n]onbusiness	PROPN
inlawrev-2554	745	44	income	income	NOUN
inlawrev-2554	745	45	'	'	PUNCT
inlawrev-2554	745	46	means	mean	VERB
inlawrev-2554	745	47	all	all	DET
inlawrev-2554	745	48	income	income	NOUN
inlawrev-2554	745	49	other	other	ADJ
inlawrev-2554	745	50	than	than	ADP
inlawrev-2554	745	51	business	business	NOUN
inlawrev-2554	745	52	income	income	NOUN
inlawrev-2554	745	53	.	.	PUNCT
inlawrev-2554	745	54	"	"	PUNCT
inlawrev-2554	746	1	i	i	PRON
inlawrev-2554	746	2	d.	d.	PROPN
inlawrev-2554	746	3	at	at	ADP
inlawrev-2554	746	4	§	§	PROPN
inlawrev-2554	746	5	7	7	NUM
inlawrev-2554	746	6	-	-	SYM
inlawrev-2554	746	7	4	4	NUM
inlawrev-2554	746	8	-	-	NUM
inlawrev-2554	746	9	2(d	2(d	NUM
inlawrev-2554	746	10	)	)	PUNCT
inlawrev-2554	746	11	.	.	PUNCT
inlawrev-2554	747	1	^"102	^"102	PUNCT
inlawrev-2554	747	2	s.	s.	PROPN
inlawrev-2554	747	3	ct	ct	PROPN
inlawrev-2554	747	4	.	.	PUNCT
inlawrev-2554	748	1	at	at	ADP
inlawrev-2554	748	2	3131	3131	NUM
inlawrev-2554	748	3	-	-	SYM
inlawrev-2554	748	4	32	32	NUM
inlawrev-2554	748	5	.	.	PUNCT
inlawrev-2554	748	6	''	''	PUNCT
inlawrev-2554	748	7	'	'	PUNCT
inlawrev-2554	748	8	i	i	PRON
inlawrev-2554	748	9	d.	d.	PROPN
inlawrev-2554	748	10	at	at	ADP
inlawrev-2554	748	11	3132	3132	NUM
inlawrev-2554	748	12	.	.	PUNCT
inlawrev-2554	748	13	''	''	PUNCT
inlawrev-2554	748	14	'	'	PUNCT
inlawrev-2554	748	15	i	i	PRON
inlawrev-2554	748	16	d.	d.	NOUN
inlawrev-2554	748	17	''	''	PUNCT
inlawrev-2554	748	18	'	'	PUNCT
inlawrev-2554	748	19	i	i	PRON
inlawrev-2554	748	20	d.	d.	PROPN
inlawrev-2554	748	21	at	at	ADP
inlawrev-2554	748	22	3133	3133	NUM
inlawrev-2554	748	23	.	.	PUNCT
inlawrev-2554	749	1	see	see	VERB
inlawrev-2554	749	2	taxation	taxation	NOUN
inlawrev-2554	749	3	&	&	CCONJ
inlawrev-2554	749	4	revenue	revenue	NOUN
inlawrev-2554	749	5	dep't	dep't	PROPN
inlawrev-2554	749	6	v.	v.	PROPN
inlawrev-2554	749	7	f.	f.	PROPN
inlawrev-2554	749	8	w.	w.	PROPN
inlawrev-2554	749	9	woolworth	woolworth	PROPN
inlawrev-2554	749	10	co.	co.	PROPN
inlawrev-2554	749	11	,	,	PUNCT
inlawrev-2554	749	12	95	95	NUM
inlawrev-2554	749	13	n.m	n.m	NOUN
inlawrev-2554	749	14	.	.	PROPN
inlawrev-2554	749	15	519	519	NUM
inlawrev-2554	749	16	,	,	PUNCT
inlawrev-2554	749	17	624	624	NUM
inlawrev-2554	749	18	p.2d	p.2d	SYM
inlawrev-2554	749	19	28	28	NUM
inlawrev-2554	749	20	(	(	PUNCT
inlawrev-2554	749	21	1981	1981	NUM
inlawrev-2554	749	22	)	)	PUNCT
inlawrev-2554	749	23	.	.	PUNCT
inlawrev-2554	750	1	^'^102	^'^102	NUM
inlawrev-2554	750	2	s.	s.	PROPN
inlawrev-2554	750	3	ct	ct	PROPN
inlawrev-2554	750	4	.	.	PUNCT
inlawrev-2554	751	1	at	at	ADP
inlawrev-2554	751	2	3133	3133	NUM
inlawrev-2554	751	3	.	.	PUNCT
inlawrev-2554	752	1	'	'	PUNCT
inlawrev-2554	752	2	"	"	PUNCT
inlawrev-2554	752	3	i	i	PRON
inlawrev-2554	752	4	d.	d.	PROPN
inlawrev-2554	752	5	at	at	ADP
inlawrev-2554	752	6	3140	3140	NUM
inlawrev-2554	752	7	.	.	PUNCT
inlawrev-2554	752	8	'	'	PUNCT
inlawrev-2554	753	1	"	"	PUNCT
inlawrev-2554	753	2	i	i	PRON
inlawrev-2554	753	3	d.	d.	PROPN
inlawrev-2554	753	4	at	at	ADP
inlawrev-2554	753	5	3134	3134	NUM
inlawrev-2554	753	6	.	.	PUNCT
inlawrev-2554	754	1	"	"	PUNCT
inlawrev-2554	754	2	*	*	PUNCT
inlawrev-2554	754	3	i	i	PRON
inlawrev-2554	754	4	d.	d.	PROPN
inlawrev-2554	754	5	'	'	PROPN
inlawrev-2554	754	6	"	"	PUNCT
inlawrev-2554	754	7	i	i	PRON
inlawrev-2554	754	8	d.	d.	PROPN
inlawrev-2554	754	9	at	at	ADP
inlawrev-2554	754	10	3135	3135	NUM
inlawrev-2554	754	11	.	.	PUNCT
inlawrev-2554	755	1	812	812	NUM
inlawrev-2554	755	2	indiana	indiana	PROPN
inlawrev-2554	755	3	law	law	PROPN
inlawrev-2554	755	4	review	review	NOUN
inlawrev-2554	755	5	[	[	X
inlawrev-2554	755	6	vol	vol	NOUN
inlawrev-2554	755	7	.	.	PUNCT
inlawrev-2554	755	8	16:783	16:783	NUM
inlawrev-2554	756	1	the	the	DET
inlawrev-2554	756	2	court	court	NOUN
inlawrev-2554	756	3	turned	turn	VERB
inlawrev-2554	756	4	to	to	ADP
inlawrev-2554	756	5	a	a	DET
inlawrev-2554	756	6	consideration	consideration	NOUN
inlawrev-2554	756	7	of	of	ADP
inlawrev-2554	756	8	the	the	DET
inlawrev-2554	756	9	extent	extent	NOUN
inlawrev-2554	756	10	to	to	PART
inlawrev-2554	756	11	which	which	PRON
inlawrev-2554	756	12	these	these	DET
inlawrev-2554	756	13	factors	factor	NOUN
inlawrev-2554	756	14	were	be	AUX
inlawrev-2554	756	15	present	present	ADJ
inlawrev-2554	756	16	in	in	ADP
inlawrev-2554	756	17	the	the	DET
inlawrev-2554	756	18	case	case	NOUN
inlawrev-2554	756	19	and	and	CCONJ
inlawrev-2554	756	20	made	make	VERB
inlawrev-2554	756	21	the	the	DET
inlawrev-2554	756	22	threshold	threshold	NOUN
inlawrev-2554	756	23	determination	determination	NOUN
inlawrev-2554	756	24	that	that	SCONJ
inlawrev-2554	756	25	there	there	PRON
inlawrev-2554	756	26	existed	exist	VERB
inlawrev-2554	756	27	little	little	ADJ
inlawrev-2554	756	28	in	in	ADP
inlawrev-2554	756	29	the	the	DET
inlawrev-2554	756	30	way	way	NOUN
inlawrev-2554	756	31	of	of	ADP
inlawrev-2554	756	32	functional	functional	ADJ
inlawrev-2554	756	33	integration.^^	integration.^^	NOUN
inlawrev-2554	756	34	®	®	NOUN
inlawrev-2554	756	35	the	the	DET
inlawrev-2554	756	36	court	court	NOUN
inlawrev-2554	756	37	distinguished	distinguish	VERB
inlawrev-2554	756	38	the	the	DET
inlawrev-2554	756	39	business	business	NOUN
inlawrev-2554	756	40	of	of	ADP
inlawrev-2554	756	41	retail	retail	ADJ
inlawrev-2554	756	42	merchandising	merchandising	NOUN
inlawrev-2554	756	43	from	from	ADP
inlawrev-2554	756	44	the	the	DET
inlawrev-2554	756	45	integrated	integrate	VERB
inlawrev-2554	756	46	multinational	multinational	ADJ
inlawrev-2554	756	47	business	business	NOUN
inlawrev-2554	756	48	of	of	ADP
inlawrev-2554	756	49	producing	produce	VERB
inlawrev-2554	756	50	,	,	PUNCT
inlawrev-2554	756	51	processing	processing	NOUN
inlawrev-2554	756	52	,	,	PUNCT
inlawrev-2554	756	53	and	and	CCONJ
inlawrev-2554	756	54	marketing	market	VERB
inlawrev-2554	756	55	a	a	DET
inlawrev-2554	756	56	resource	resource	NOUN
inlawrev-2554	756	57	on	on	ADP
inlawrev-2554	756	58	a	a	DET
inlawrev-2554	756	59	worldwide	worldwide	ADJ
inlawrev-2554	756	60	basis	basis	NOUN
inlawrev-2554	756	61	which	which	PRON
inlawrev-2554	756	62	involves	involve	VERB
inlawrev-2554	756	63	a	a	DET
inlawrev-2554	756	64	flow	flow	NOUN
inlawrev-2554	756	65	of	of	ADP
inlawrev-2554	756	66	international	international	ADJ
inlawrev-2554	756	67	trade	trade	NOUN
inlawrev-2554	756	68	,	,	PUNCT
inlawrev-2554	756	69	exchanges	exchange	NOUN
inlawrev-2554	756	70	of	of	ADP
inlawrev-2554	756	71	personnel	personnel	NOUN
inlawrev-2554	756	72	,	,	PUNCT
inlawrev-2554	756	73	and	and	CCONJ
inlawrev-2554	756	74	substantial	substantial	ADJ
inlawrev-2554	756	75	mutual	mutual	ADJ
inlawrev-2554	756	76	interdependence.^	interdependence.^	NOUN
inlawrev-2554	756	77	"	"	PUNCT
inlawrev-2554	756	78	the	the	DET
inlawrev-2554	756	79	court	court	NOUN
inlawrev-2554	756	80	referred	refer	VERB
inlawrev-2554	756	81	to	to	ADP
inlawrev-2554	756	82	this	this	PRON
inlawrev-2554	756	83	as	as	ADP
inlawrev-2554	756	84	a	a	DET
inlawrev-2554	756	85	''	''	PUNCT
inlawrev-2554	756	86	critical	critical	ADJ
inlawrev-2554	756	87	distinction"^^	distinction"^^	NOUN
inlawrev-2554	756	88	®	®	NOUN
inlawrev-2554	756	89	and	and	CCONJ
inlawrev-2554	756	90	consistent	consistent	ADJ
inlawrev-2554	756	91	with	with	ADP
inlawrev-2554	756	92	this	this	DET
inlawrev-2554	756	93	distinction	distinction	NOUN
inlawrev-2554	756	94	the	the	DET
inlawrev-2554	756	95	evidence	evidence	NOUN
inlawrev-2554	756	96	in	in	ADP
inlawrev-2554	756	97	the	the	DET
inlawrev-2554	756	98	case	case	NOUN
inlawrev-2554	756	99	was	be	AUX
inlawrev-2554	756	100	found	find	VERB
inlawrev-2554	756	101	to	to	PART
inlawrev-2554	756	102	show	show	VERB
inlawrev-2554	756	103	that	that	SCONJ
inlawrev-2554	756	104	no	no	DET
inlawrev-2554	756	105	phase	phase	NOUN
inlawrev-2554	756	106	of	of	ADP
inlawrev-2554	756	107	any	any	DET
inlawrev-2554	756	108	subsidiary	subsidiary	NOUN
inlawrev-2554	756	109	's	's	PART
inlawrev-2554	756	110	business	business	NOUN
inlawrev-2554	756	111	was	be	AUX
inlawrev-2554	756	112	an	an	DET
inlawrev-2554	756	113	integrated	integrate	VERB
inlawrev-2554	756	114	operation	operation	NOUN
inlawrev-2554	756	115	together	together	ADV
inlawrev-2554	756	116	with	with	ADP
inlawrev-2554	756	117	the	the	DET
inlawrev-2554	756	118	parent	parent	NOUN
inlawrev-2554	756	119	corporation.^^^	corporation.^^^	NOUN
inlawrev-2554	756	120	each	each	DET
inlawrev-2554	756	121	subsidiary	subsidiary	NOUN
inlawrev-2554	756	122	performed	perform	VERB
inlawrev-2554	756	123	independently	independently	ADV
inlawrev-2554	756	124	of	of	ADP
inlawrev-2554	756	125	the	the	DET
inlawrev-2554	756	126	parent	parent	NOUN
inlawrev-2554	756	127	corporation	corporation	NOUN
inlawrev-2554	756	128	in	in	ADP
inlawrev-2554	756	129	its	its	PRON
inlawrev-2554	756	130	ordinary	ordinary	ADJ
inlawrev-2554	756	131	course	course	NOUN
inlawrev-2554	756	132	of	of	ADP
inlawrev-2554	756	133	business.^^	business.^^	NOUN
inlawrev-2554	756	134	°	°	ADP
inlawrev-2554	757	1	the	the	DET
inlawrev-2554	757	2	parent	parent	NOUN
inlawrev-2554	757	3	corporation	corporation	NOUN
inlawrev-2554	757	4	neither	neither	CCONJ
inlawrev-2554	757	5	provided	provide	VERB
inlawrev-2554	757	6	essential	essential	ADJ
inlawrev-2554	757	7	corporate	corporate	ADJ
inlawrev-2554	757	8	services	service	NOUN
inlawrev-2554	757	9	for	for	ADP
inlawrev-2554	757	10	the	the	DET
inlawrev-2554	757	11	subsidiaries	subsidiary	NOUN
inlawrev-2554	757	12	nor	nor	CCONJ
inlawrev-2554	757	13	engaged	engage	VERB
inlawrev-2554	757	14	in	in	ADP
inlawrev-2554	757	15	any	any	DET
inlawrev-2554	757	16	centralized	centralized	ADJ
inlawrev-2554	757	17	purchasing	purchasing	NOUN
inlawrev-2554	757	18	,	,	PUNCT
inlawrev-2554	757	19	manufacturing	manufacturing	NOUN
inlawrev-2554	757	20	,	,	PUNCT
inlawrev-2554	757	21	or	or	CCONJ
inlawrev-2554	757	22	warehousing	warehousing	NOUN
inlawrev-2554	757	23	of	of	ADP
inlawrev-2554	757	24	merchandise.^^^	merchandise.^^^	PROPN
inlawrev-2554	757	25	each	each	DET
inlawrev-2554	757	26	subsidiary	subsidiary	NOUN
inlawrev-2554	757	27	obtained	obtain	VERB
inlawrev-2554	757	28	financing	financing	NOUN
inlawrev-2554	757	29	from	from	ADP
inlawrev-2554	757	30	sources	source	NOUN
inlawrev-2554	757	31	other	other	ADJ
inlawrev-2554	757	32	than	than	ADP
inlawrev-2554	757	33	the	the	DET
inlawrev-2554	757	34	parent	parent	NOUN
inlawrev-2554	757	35	.	.	PUNCT
inlawrev-2554	758	1	the	the	DET
inlawrev-2554	758	2	record	record	NOUN
inlawrev-2554	758	3	persuaded	persuade	VERB
inlawrev-2554	758	4	the	the	DET
inlawrev-2554	758	5	court	court	NOUN
inlawrev-2554	758	6	that	that	SCONJ
inlawrev-2554	758	7	,	,	PUNCT
inlawrev-2554	758	8	in	in	ADP
inlawrev-2554	758	9	fact	fact	NOUN
inlawrev-2554	758	10	,	,	PUNCT
inlawrev-2554	758	11	there	there	PRON
inlawrev-2554	758	12	existed	exist	VERB
inlawrev-2554	758	13	no	no	DET
inlawrev-2554	758	14	functional	functional	ADJ
inlawrev-2554	758	15	integration.^^^	integration.^^^	PROPN
inlawrev-2554	758	16	next	next	ADV
inlawrev-2554	758	17	,	,	PUNCT
inlawrev-2554	758	18	the	the	DET
inlawrev-2554	758	19	court	court	NOUN
inlawrev-2554	758	20	considered	consider	VERB
inlawrev-2554	758	21	the	the	DET
inlawrev-2554	758	22	extent	extent	NOUN
inlawrev-2554	758	23	to	to	PART
inlawrev-2554	758	24	which	which	PRON
inlawrev-2554	758	25	there	there	PRON
inlawrev-2554	758	26	was	be	VERB
inlawrev-2554	758	27	centralized	centralized	ADJ
inlawrev-2554	758	28	management	management	NOUN
inlawrev-2554	758	29	or	or	CCONJ
inlawrev-2554	758	30	economies	economy	NOUN
inlawrev-2554	758	31	of	of	ADP
inlawrev-2554	758	32	scale	scale	NOUN
inlawrev-2554	758	33	.	.	PUNCT
inlawrev-2554	759	1	management	management	NOUN
inlawrev-2554	759	2	decentralization	decentralization	NOUN
inlawrev-2554	759	3	was	be	AUX
inlawrev-2554	759	4	reflected	reflect	VERB
inlawrev-2554	759	5	in	in	ADP
inlawrev-2554	759	6	the	the	DET
inlawrev-2554	759	7	fact	fact	NOUN
inlawrev-2554	759	8	that	that	SCONJ
inlawrev-2554	759	9	there	there	PRON
inlawrev-2554	759	10	was	be	VERB
inlawrev-2554	759	11	no	no	DET
inlawrev-2554	759	12	interchange	interchange	NOUN
inlawrev-2554	759	13	of	of	ADP
inlawrev-2554	759	14	personnel	personnel	NOUN
inlawrev-2554	759	15	,	,	PUNCT
inlawrev-2554	759	16	no	no	DET
inlawrev-2554	759	17	central	central	ADJ
inlawrev-2554	759	18	training	training	NOUN
inlawrev-2554	759	19	program	program	NOUN
inlawrev-2554	759	20	,	,	PUNCT
inlawrev-2554	759	21	and	and	CCONJ
inlawrev-2554	759	22	each	each	DET
inlawrev-2554	759	23	subsidiary	subsidiary	NOUN
inlawrev-2554	759	24	was	be	AUX
inlawrev-2554	759	25	independent	independent	ADJ
inlawrev-2554	759	26	and	and	CCONJ
inlawrev-2554	759	27	autonomous	autonomous	ADJ
inlawrev-2554	759	28	in	in	ADP
inlawrev-2554	759	29	operations	operation	NOUN
inlawrev-2554	759	30	and	and	CCONJ
inlawrev-2554	759	31	policies	policy	NOUN
inlawrev-2554	759	32	with	with	ADP
inlawrev-2554	759	33	regard	regard	NOUN
inlawrev-2554	759	34	to	to	PART
inlawrev-2554	759	35	retailing.^^^	retailing.^^^	VERB
inlawrev-2554	759	36	the	the	DET
inlawrev-2554	759	37	management	management	NOUN
inlawrev-2554	759	38	of	of	ADP
inlawrev-2554	759	39	the	the	DET
inlawrev-2554	759	40	foreign	foreign	ADJ
inlawrev-2554	759	41	subsidiaries	subsidiary	NOUN
inlawrev-2554	759	42	had	have	VERB
inlawrev-2554	759	43	complete	complete	ADJ
inlawrev-2554	759	44	control	control	NOUN
inlawrev-2554	759	45	over	over	ADP
inlawrev-2554	759	46	the	the	DET
inlawrev-2554	759	47	business	business	NOUN
inlawrev-2554	759	48	decisions	decision	NOUN
inlawrev-2554	759	49	affecting	affect	VERB
inlawrev-2554	759	50	their	their	PRON
inlawrev-2554	759	51	operations	operation	NOUN
inlawrev-2554	759	52	.	.	PUNCT
inlawrev-2554	760	1	the	the	DET
inlawrev-2554	760	2	court	court	NOUN
inlawrev-2554	760	3	deemed	deem	VERB
inlawrev-2554	760	4	it	it	PRON
inlawrev-2554	760	5	important	important	ADJ
inlawrev-2554	760	6	that	that	SCONJ
inlawrev-2554	760	7	none	none	NOUN
inlawrev-2554	760	8	of	of	ADP
inlawrev-2554	760	9	the	the	DET
inlawrev-2554	760	10	parent	parent	NOUN
inlawrev-2554	760	11	corporation	corporation	NOUN
inlawrev-2554	760	12	's	's	PART
inlawrev-2554	760	13	departments	department	NOUN
inlawrev-2554	760	14	was	be	AUX
inlawrev-2554	760	15	devoted	devoted	ADJ
inlawrev-2554	760	16	to	to	ADP
inlawrev-2554	760	17	overseeing	oversee	VERB
inlawrev-2554	760	18	the	the	DET
inlawrev-2554	760	19	operations	operation	NOUN
inlawrev-2554	760	20	of	of	ADP
inlawrev-2554	760	21	the	the	DET
inlawrev-2554	760	22	"	"	PUNCT
inlawrev-2554	760	23	"	"	PUNCT
inlawrev-2554	760	24	'	'	PUNCT
inlawrev-2554	760	25	i	i	PRON
inlawrev-2554	760	26	d.	d.	PROPN
inlawrev-2554	760	27	^id	^id	PROPN
inlawrev-2554	760	28	.	.	PUNCT
inlawrev-2554	761	1	at	at	ADP
inlawrev-2554	761	2	3135	3135	NUM
inlawrev-2554	761	3	.	.	PUNCT
inlawrev-2554	761	4	3139	3139	NUM
inlawrev-2554	761	5	.	.	PUNCT
inlawrev-2554	762	1	"	"	PUNCT
inlawrev-2554	762	2	*	*	NOUN
inlawrev-2554	762	3	the	the	DET
inlawrev-2554	762	4	court	court	NOUN
inlawrev-2554	762	5	explained	explain	VERB
inlawrev-2554	762	6	:	:	PUNCT
inlawrev-2554	762	7	there	there	PRON
inlawrev-2554	762	8	is	be	VERB
inlawrev-2554	762	9	a	a	DET
inlawrev-2554	762	10	critical	critical	ADJ
inlawrev-2554	762	11	distinction	distinction	NOUN
inlawrev-2554	762	12	between	between	ADP
inlawrev-2554	762	13	a	a	DET
inlawrev-2554	762	14	retail	retail	ADJ
inlawrev-2554	762	15	merchandising	merchandising	NOUN
inlawrev-2554	762	16	business	business	NOUN
inlawrev-2554	762	17	as	as	SCONJ
inlawrev-2554	762	18	conducted	conduct	VERB
inlawrev-2554	762	19	by	by	ADP
inlawrev-2554	762	20	woolworth	woolworth	NOUN
inlawrev-2554	762	21	and	and	CCONJ
inlawrev-2554	762	22	the	the	DET
inlawrev-2554	762	23	type	type	NOUN
inlawrev-2554	762	24	of	of	ADP
inlawrev-2554	762	25	multinational	multinational	ADJ
inlawrev-2554	762	26	business	business	NOUN
inlawrev-2554	762	27	—	—	PUNCT
inlawrev-2554	762	28	now	now	ADV
inlawrev-2554	762	29	so	so	ADV
inlawrev-2554	762	30	familiar	familiar	ADJ
inlawrev-2554	762	31	—	—	PUNCT
inlawrev-2554	762	32	in	in	ADP
inlawrev-2554	762	33	which	which	PRON
inlawrev-2554	762	34	refined	refine	VERB
inlawrev-2554	762	35	,	,	PUNCT
inlawrev-2554	762	36	processed	process	VERB
inlawrev-2554	762	37	,	,	PUNCT
inlawrev-2554	762	38	or	or	CCONJ
inlawrev-2554	762	39	manufactured	manufacture	VERB
inlawrev-2554	762	40	products	product	NOUN
inlawrev-2554	762	41	(	(	PUNCT
inlawrev-2554	762	42	or	or	CCONJ
inlawrev-2554	762	43	parts	part	NOUN
inlawrev-2554	762	44	thereof	thereof	ADV
inlawrev-2554	762	45	)	)	PUNCT
inlawrev-2554	762	46	may	may	AUX
inlawrev-2554	762	47	be	be	AUX
inlawrev-2554	762	48	produced	produce	VERB
inlawrev-2554	762	49	in	in	ADP
inlawrev-2554	762	50	one	one	NUM
inlawrev-2554	762	51	or	or	CCONJ
inlawrev-2554	762	52	more	more	ADJ
inlawrev-2554	762	53	countries	country	NOUN
inlawrev-2554	762	54	and	and	CCONJ
inlawrev-2554	762	55	marketed	market	VERB
inlawrev-2554	762	56	in	in	ADP
inlawrev-2554	762	57	various	various	ADJ
inlawrev-2554	762	58	countries	country	NOUN
inlawrev-2554	762	59	,	,	PUNCT
inlawrev-2554	762	60	often	often	ADV
inlawrev-2554	762	61	worldwide	worldwide	ADV
inlawrev-2554	762	62	.	.	PUNCT
inlawrev-2554	763	1	in	in	ADP
inlawrev-2554	763	2	operations	operation	NOUN
inlawrev-2554	763	3	of	of	ADP
inlawrev-2554	763	4	this	this	DET
inlawrev-2554	763	5	character	character	NOUN
inlawrev-2554	763	6	there	there	PRON
inlawrev-2554	763	7	is	be	VERB
inlawrev-2554	763	8	a	a	DET
inlawrev-2554	763	9	flow	flow	NOUN
inlawrev-2554	763	10	of	of	ADP
inlawrev-2554	763	11	international	international	ADJ
inlawrev-2554	763	12	trade	trade	NOUN
inlawrev-2554	763	13	,	,	PUNCT
inlawrev-2554	763	14	often	often	ADV
inlawrev-2554	763	15	an	an	DET
inlawrev-2554	763	16	interchange	interchange	NOUN
inlawrev-2554	763	17	of	of	ADP
inlawrev-2554	763	18	personnel	personnel	NOUN
inlawrev-2554	763	19	,	,	PUNCT
inlawrev-2554	763	20	and	and	CCONJ
inlawrev-2554	763	21	substantial	substantial	ADJ
inlawrev-2554	763	22	mutual	mutual	ADJ
inlawrev-2554	763	23	interdependence	interdependence	NOUN
inlawrev-2554	763	24	.	.	PUNCT
inlawrev-2554	764	1	the	the	DET
inlawrev-2554	764	2	uncontradicted	uncontradicted	ADJ
inlawrev-2554	764	3	evidence	evidence	NOUN
inlawrev-2554	764	4	demonstrates	demonstrate	VERB
inlawrev-2554	764	5	that	that	PRON
inlawrev-2554	764	6	woolworth	woolworth	NOUN
inlawrev-2554	764	7	's	's	PART
inlawrev-2554	764	8	international	international	ADJ
inlawrev-2554	764	9	retail	retail	ADJ
inlawrev-2554	764	10	business	business	NOUN
inlawrev-2554	764	11	is	be	AUX
inlawrev-2554	764	12	not	not	PART
inlawrev-2554	764	13	comparable	comparable	ADJ
inlawrev-2554	764	14	.	.	PUNCT
inlawrev-2554	765	1	there	there	PRON
inlawrev-2554	765	2	is	be	VERB
inlawrev-2554	765	3	no	no	DET
inlawrev-2554	765	4	flow	flow	NOUN
inlawrev-2554	765	5	of	of	ADP
inlawrev-2554	765	6	international	international	ADJ
inlawrev-2554	765	7	business	business	NOUN
inlawrev-2554	765	8	.	.	PUNCT
inlawrev-2554	766	1	nor	nor	CCONJ
inlawrev-2554	766	2	is	be	AUX
inlawrev-2554	766	3	there	there	PRON
inlawrev-2554	766	4	any	any	DET
inlawrev-2554	766	5	integration	integration	NOUN
inlawrev-2554	766	6	or	or	CCONJ
inlawrev-2554	766	7	unitary	unitary	ADJ
inlawrev-2554	766	8	operation	operation	NOUN
inlawrev-2554	766	9	in	in	ADP
inlawrev-2554	766	10	the	the	DET
inlawrev-2554	766	11	sense	sense	NOUN
inlawrev-2554	766	12	in	in	ADP
inlawrev-2554	766	13	which	which	PRON
inlawrev-2554	766	14	our	our	PRON
inlawrev-2554	766	15	cases	case	NOUN
inlawrev-2554	766	16	consistently	consistently	ADV
inlawrev-2554	766	17	have	have	AUX
inlawrev-2554	766	18	used	use	VERB
inlawrev-2554	766	19	these	these	DET
inlawrev-2554	766	20	terms	term	NOUN
inlawrev-2554	766	21	.	.	PUNCT
inlawrev-2554	767	1	i	i	PRON
inlawrev-2554	767	2	d.	d.	PROPN
inlawrev-2554	767	3	at	at	ADP
inlawrev-2554	767	4	3138	3138	NUM
inlawrev-2554	767	5	-	-	SYM
inlawrev-2554	767	6	39	39	NUM
inlawrev-2554	767	7	(	(	PUNCT
inlawrev-2554	767	8	footnote	footnote	NOUN
inlawrev-2554	767	9	omitted	omit	VERB
inlawrev-2554	767	10	)	)	PUNCT
inlawrev-2554	767	11	.	.	PUNCT
inlawrev-2554	768	1	"	"	PUNCT
inlawrev-2554	768	2	^id	^id	PROPN
inlawrev-2554	768	3	.	.	PUNCT
inlawrev-2554	769	1	at	at	ADP
inlawrev-2554	769	2	3135	3135	NUM
inlawrev-2554	769	3	.	.	PUNCT
inlawrev-2554	770	1	''	''	PUNCT
inlawrev-2554	770	2	'	'	PUNCT
inlawrev-2554	770	3	i	i	PRON
inlawrev-2554	770	4	d.	d.	PROPN
inlawrev-2554	770	5	^'ud	^'ud	PUNCT
inlawrev-2554	770	6	.	.	PUNCT
inlawrev-2554	771	1	at	at	ADP
inlawrev-2554	771	2	3135	3135	NUM
inlawrev-2554	771	3	-	-	SYM
inlawrev-2554	771	4	36	36	NUM
inlawrev-2554	771	5	.	.	PUNCT
inlawrev-2554	772	1	"	"	PUNCT
inlawrev-2554	772	2	^ud	^ud	PRON
inlawrev-2554	772	3	.	.	PUNCT
inlawrev-2554	773	1	at	at	ADP
inlawrev-2554	773	2	3136	3136	NUM
inlawrev-2554	773	3	.	.	PUNCT
inlawrev-2554	774	1	^m	^m	NOUN
inlawrev-2554	774	2	at	at	ADP
inlawrev-2554	774	3	3136	3136	NUM
inlawrev-2554	774	4	-	-	SYM
inlawrev-2554	774	5	37	37	NUM
inlawrev-2554	774	6	.	.	PUNCT
inlawrev-2554	774	7	1983	1983	NUM
inlawrev-2554	774	8	]	]	PUNCT
inlawrev-2554	774	9	taxing	tax	VERB
inlawrev-2554	774	10	multinational	multinational	ADJ
inlawrev-2554	774	11	corporations	corporation	NOUN
inlawrev-2554	774	12	813	813	NUM
inlawrev-2554	774	13	subsidiaries.^^^	subsidiaries.^^^	NOUN
inlawrev-2554	774	14	the	the	DET
inlawrev-2554	774	15	personnel	personnel	NOUN
inlawrev-2554	774	16	departments	department	NOUN
inlawrev-2554	774	17	of	of	ADP
inlawrev-2554	774	18	woolworth	woolworth	NOUN
inlawrev-2554	774	19	's	's	PART
inlawrev-2554	774	20	foreign	foreign	ADJ
inlawrev-2554	774	21	subsidiaries	subsidiary	NOUN
inlawrev-2554	774	22	were	be	AUX
inlawrev-2554	774	23	fully	fully	ADV
inlawrev-2554	774	24	independent	independent	ADJ
inlawrev-2554	774	25	operations	operation	NOUN
inlawrev-2554	774	26	,	,	PUNCT
inlawrev-2554	774	27	dedicated	dedicate	VERB
inlawrev-2554	774	28	to	to	ADP
inlawrev-2554	774	29	recruiting	recruit	VERB
inlawrev-2554	774	30	and	and	CCONJ
inlawrev-2554	774	31	training	training	NOUN
inlawrev-2554	774	32	nationals	national	NOUN
inlawrev-2554	774	33	to	to	PART
inlawrev-2554	774	34	fill	fill	VERB
inlawrev-2554	774	35	positions	position	NOUN
inlawrev-2554	774	36	at	at	ADP
inlawrev-2554	774	37	every	every	DET
inlawrev-2554	774	38	level	level	NOUN
inlawrev-2554	774	39	of	of	ADP
inlawrev-2554	774	40	the	the	DET
inlawrev-2554	774	41	business	business	NOUN
inlawrev-2554	774	42	.	.	PUNCT
inlawrev-2554	775	1	in	in	ADP
inlawrev-2554	775	2	sum	sum	NOUN
inlawrev-2554	775	3	,	,	PUNCT
inlawrev-2554	775	4	it	it	PRON
inlawrev-2554	775	5	appeared	appear	VERB
inlawrev-2554	775	6	to	to	ADP
inlawrev-2554	775	7	the	the	DET
inlawrev-2554	775	8	court	court	NOUN
inlawrev-2554	775	9	that	that	PRON
inlawrev-2554	775	10	each	each	DET
inlawrev-2554	775	11	subsidiary	subsidiary	NOUN
inlawrev-2554	775	12	operated	operate	VERB
inlawrev-2554	775	13	as	as	ADP
inlawrev-2554	775	14	a	a	DET
inlawrev-2554	775	15	distinct	distinct	ADJ
inlawrev-2554	775	16	business	business	NOUN
inlawrev-2554	775	17	enterprise	enterprise	NOUN
inlawrev-2554	775	18	at	at	ADP
inlawrev-2554	775	19	the	the	DET
inlawrev-2554	775	20	level	level	NOUN
inlawrev-2554	775	21	of	of	ADP
inlawrev-2554	775	22	full	full	ADJ
inlawrev-2554	775	23	-	-	PUNCT
inlawrev-2554	775	24	time	time	NOUN
inlawrev-2554	775	25	management.^^^	management.^^^	PROPN
inlawrev-2554	775	26	the	the	DET
inlawrev-2554	775	27	court	court	NOUN
inlawrev-2554	775	28	did	do	AUX
inlawrev-2554	775	29	find	find	VERB
inlawrev-2554	775	30	that	that	SCONJ
inlawrev-2554	775	31	there	there	PRON
inlawrev-2554	775	32	was	be	VERB
inlawrev-2554	775	33	some	some	DET
inlawrev-2554	775	34	centralizaton	centralizaton	NOUN
inlawrev-2554	775	35	of	of	ADP
inlawrev-2554	775	36	management	management	NOUN
inlawrev-2554	775	37	.	.	PUNCT
inlawrev-2554	776	1	the	the	DET
inlawrev-2554	776	2	parent	parent	NOUN
inlawrev-2554	776	3	corporation	corporation	NOUN
inlawrev-2554	776	4	maintained	maintain	VERB
inlawrev-2554	776	5	common	common	ADJ
inlawrev-2554	776	6	directors	director	NOUN
inlawrev-2554	776	7	with	with	ADP
inlawrev-2554	776	8	some	some	PRON
inlawrev-2554	776	9	of	of	ADP
inlawrev-2554	776	10	the	the	DET
inlawrev-2554	776	11	subsidiaries.^^	subsidiaries.^^	NOUN
inlawrev-2554	776	12	®	®	NOUN
inlawrev-2554	776	13	there	there	PRON
inlawrev-2554	776	14	were	be	VERB
inlawrev-2554	776	15	frequent	frequent	ADJ
inlawrev-2554	776	16	contacts	contact	NOUN
inlawrev-2554	776	17	in	in	ADP
inlawrev-2554	776	18	upper	upper	ADJ
inlawrev-2554	776	19	management.^^^	management.^^^	PROPN
inlawrev-2554	776	20	major	major	ADJ
inlawrev-2554	776	21	financial	financial	ADJ
inlawrev-2554	776	22	decisions	decision	NOUN
inlawrev-2554	776	23	,	,	PUNCT
inlawrev-2554	776	24	such	such	ADJ
inlawrev-2554	776	25	as	as	ADP
inlawrev-2554	776	26	the	the	DET
inlawrev-2554	776	27	distribution	distribution	NOUN
inlawrev-2554	776	28	of	of	ADP
inlawrev-2554	776	29	dividends	dividend	NOUN
inlawrev-2554	776	30	and	and	CCONJ
inlawrev-2554	776	31	the	the	DET
inlawrev-2554	776	32	creation	creation	NOUN
inlawrev-2554	776	33	of	of	ADP
inlawrev-2554	776	34	substantial	substantial	ADJ
inlawrev-2554	776	35	indebtedness	indebtedness	NOUN
inlawrev-2554	776	36	,	,	PUNCT
inlawrev-2554	776	37	were	be	AUX
inlawrev-2554	776	38	subject	subject	ADJ
inlawrev-2554	776	39	to	to	ADP
inlawrev-2554	776	40	the	the	DET
inlawrev-2554	776	41	parent	parent	NOUN
inlawrev-2554	776	42	corporation	corporation	NOUN
inlawrev-2554	776	43	's	's	PART
inlawrev-2554	776	44	approval.^^	approval.^^	NOUN
inlawrev-2554	776	45	®	®	NOUN
inlawrev-2554	776	46	woolworth	woolworth	NOUN
inlawrev-2554	776	47	published	publish	VERB
inlawrev-2554	776	48	consolidated	consolidated	ADJ
inlawrev-2554	776	49	financial	financial	ADJ
inlawrev-2554	776	50	statements	statement	NOUN
inlawrev-2554	776	51	other	other	ADJ
inlawrev-2554	776	52	than	than	ADP
inlawrev-2554	776	53	for	for	ADP
inlawrev-2554	776	54	tax	tax	NOUN
inlawrev-2554	776	55	purposes.^^	purposes.^^	NOUN
inlawrev-2554	776	56	however	however	ADV
inlawrev-2554	776	57	,	,	PUNCT
inlawrev-2554	776	58	the	the	DET
inlawrev-2554	776	59	operations	operation	NOUN
inlawrev-2554	776	60	of	of	ADP
inlawrev-2554	776	61	the	the	DET
inlawrev-2554	776	62	parent	parent	NOUN
inlawrev-2554	776	63	company	company	NOUN
inlawrev-2554	776	64	were	be	AUX
inlawrev-2554	776	65	so	so	ADV
inlawrev-2554	776	66	unrelated	unrelated	ADJ
inlawrev-2554	776	67	to	to	ADP
inlawrev-2554	776	68	the	the	DET
inlawrev-2554	776	69	operations	operation	NOUN
inlawrev-2554	776	70	of	of	ADP
inlawrev-2554	776	71	its	its	PRON
inlawrev-2554	776	72	subsidiaries	subsidiary	NOUN
inlawrev-2554	776	73	that	that	PRON
inlawrev-2554	776	74	the	the	DET
inlawrev-2554	776	75	stable	stable	ADJ
inlawrev-2554	776	76	operation	operation	NOUN
inlawrev-2554	776	77	of	of	ADP
inlawrev-2554	776	78	one	one	NUM
inlawrev-2554	776	79	corporation	corporation	NOUN
inlawrev-2554	776	80	was	be	AUX
inlawrev-2554	776	81	not	not	PART
inlawrev-2554	776	82	important	important	ADJ
inlawrev-2554	776	83	to	to	ADP
inlawrev-2554	776	84	another	another	PRON
inlawrev-2554	776	85	's	's	PART
inlawrev-2554	776	86	full	full	ADJ
inlawrev-2554	776	87	utilization	utilization	NOUN
inlawrev-2554	776	88	of	of	ADP
inlawrev-2554	776	89	capacity.^	capacity.^	NOUN
inlawrev-2554	776	90	*	*	NOUN
inlawrev-2554	776	91	"	"	PUNCT
inlawrev-2554	776	92	the	the	DET
inlawrev-2554	776	93	court	court	NOUN
inlawrev-2554	776	94	,	,	PUNCT
inlawrev-2554	776	95	therefore	therefore	ADV
inlawrev-2554	776	96	,	,	PUNCT
inlawrev-2554	776	97	emphasized	emphasize	VERB
inlawrev-2554	776	98	that	that	SCONJ
inlawrev-2554	776	99	the	the	DET
inlawrev-2554	776	100	overriding	override	VERB
inlawrev-2554	776	101	finding	finding	NOUN
inlawrev-2554	776	102	of	of	ADP
inlawrev-2554	776	103	fact	fact	NOUN
inlawrev-2554	776	104	was	be	AUX
inlawrev-2554	776	105	that	that	SCONJ
inlawrev-2554	776	106	"	"	PUNCT
inlawrev-2554	776	107	[	[	X
inlawrev-2554	776	108	e]xcept	e]xcept	ADP
inlawrev-2554	776	109	for	for	ADP
inlawrev-2554	776	110	the	the	DET
inlawrev-2554	776	111	type	type	NOUN
inlawrev-2554	776	112	of	of	ADP
inlawrev-2554	776	113	occasional	occasional	ADJ
inlawrev-2554	776	114	oversight	oversight	NOUN
inlawrev-2554	776	115	—	—	PUNCT
inlawrev-2554	776	116	with	with	ADP
inlawrev-2554	776	117	respect	respect	NOUN
inlawrev-2554	776	118	to	to	ADP
inlawrev-2554	776	119	capital	capital	NOUN
inlawrev-2554	776	120	structure	structure	NOUN
inlawrev-2554	776	121	,	,	PUNCT
inlawrev-2554	776	122	major	major	ADJ
inlawrev-2554	776	123	debt	debt	NOUN
inlawrev-2554	776	124	,	,	PUNCT
inlawrev-2554	776	125	and	and	CCONJ
inlawrev-2554	776	126	dividends	dividend	NOUN
inlawrev-2554	776	127	—	—	PUNCT
inlawrev-2554	776	128	that	that	SCONJ
inlawrev-2554	776	129	any	any	DET
inlawrev-2554	776	130	parent	parent	NOUN
inlawrev-2554	776	131	gives	give	VERB
inlawrev-2554	776	132	to	to	ADP
inlawrev-2554	776	133	an	an	DET
inlawrev-2554	776	134	investment	investment	NOUN
inlawrev-2554	776	135	in	in	ADP
inlawrev-2554	776	136	a	a	DET
inlawrev-2554	776	137	subsidiary	subsidiary	NOUN
inlawrev-2554	776	138	,	,	PUNCT
inlawrev-2554	776	139	there	there	ADV
inlawrev-2554	776	140	[	[	X
inlawrev-2554	776	141	was	be	AUX
inlawrev-2554	776	142	]	]	X
inlawrev-2554	776	143	little	little	ADJ
inlawrev-2554	776	144	or	or	CCONJ
inlawrev-2554	776	145	no	no	PRON
inlawrev-2554	776	146	integration	integration	NOUN
inlawrev-2554	776	147	of	of	ADP
inlawrev-2554	776	148	the	the	DET
inlawrev-2554	776	149	business	business	NOUN
inlawrev-2554	776	150	activities	activity	NOUN
inlawrev-2554	776	151	or	or	CCONJ
inlawrev-2554	776	152	centralization	centralization	NOUN
inlawrev-2554	776	153	of	of	ADP
inlawrev-2554	776	154	the	the	DET
inlawrev-2554	776	155	management	management	NOUN
inlawrev-2554	776	156	of	of	ADP
inlawrev-2554	776	157	[	[	X
inlawrev-2554	776	158	the	the	DET
inlawrev-2554	776	159	subsidiaries]."^^^	subsidiaries]."^^^	PROPN
inlawrev-2554	776	160	on	on	ADP
inlawrev-2554	776	161	the	the	DET
inlawrev-2554	776	162	basis	basis	NOUN
inlawrev-2554	776	163	of	of	ADP
inlawrev-2554	776	164	these	these	DET
inlawrev-2554	776	165	facts	fact	NOUN
inlawrev-2554	776	166	,	,	PUNCT
inlawrev-2554	776	167	the	the	DET
inlawrev-2554	776	168	court	court	NOUN
inlawrev-2554	776	169	concluded	conclude	VERB
inlawrev-2554	776	170	that	that	SCONJ
inlawrev-2554	776	171	the	the	DET
inlawrev-2554	776	172	corporations	corporation	NOUN
inlawrev-2554	776	173	involved	involve	VERB
inlawrev-2554	776	174	in	in	ADP
inlawrev-2554	776	175	woolworth	woolworth	NOUN
inlawrev-2554	776	176	were	be	AUX
inlawrev-2554	776	177	not	not	PART
inlawrev-2554	776	178	part	part	NOUN
inlawrev-2554	776	179	of	of	ADP
inlawrev-2554	776	180	a	a	DET
inlawrev-2554	776	181	unitary	unitary	ADJ
inlawrev-2554	776	182	business.^*^	business.^*^	NOUN
inlawrev-2554	776	183	moreover	moreover	ADV
inlawrev-2554	776	184	,	,	PUNCT
inlawrev-2554	776	185	the	the	DET
inlawrev-2554	776	186	apportionment	apportionment	NOUN
inlawrev-2554	776	187	of	of	ADP
inlawrev-2554	776	188	the	the	DET
inlawrev-2554	776	189	foreign	foreign	ADJ
inlawrev-2554	776	190	-	-	PUNCT
inlawrev-2554	776	191	source	source	NOUN
inlawrev-2554	776	192	dividend	dividend	NOUN
inlawrev-2554	776	193	income	income	NOUN
inlawrev-2554	776	194	did	do	AUX
inlawrev-2554	776	195	not	not	PART
inlawrev-2554	776	196	bear	bear	VERB
inlawrev-2554	776	197	the	the	DET
inlawrev-2554	776	198	necessary	necessary	ADJ
inlawrev-2554	776	199	relationship	relationship	NOUN
inlawrev-2554	776	200	to	to	ADP
inlawrev-2554	776	201	benefits	benefit	NOUN
inlawrev-2554	776	202	afforded	afford	VERB
inlawrev-2554	776	203	by	by	ADP
inlawrev-2554	776	204	the	the	DET
inlawrev-2554	776	205	taxing	tax	VERB
inlawrev-2554	776	206	state	state	NOUN
inlawrev-2554	776	207	because	because	SCONJ
inlawrev-2554	776	208	new	new	PROPN
inlawrev-2554	776	209	mexico	mexico	PROPN
inlawrev-2554	776	210	attempted	attempt	VERB
inlawrev-2554	776	211	to	to	PART
inlawrev-2554	776	212	reach	reach	VERB
inlawrev-2554	776	213	extraterritorial	extraterritorial	ADJ
inlawrev-2554	776	214	values	value	NOUN
inlawrev-2554	776	215	wholly	wholly	ADV
inlawrev-2554	776	216	unrelated	unrelated	ADJ
inlawrev-2554	776	217	to	to	ADP
inlawrev-2554	776	218	the	the	DET
inlawrev-2554	776	219	business	business	NOUN
inlawrev-2554	776	220	of	of	ADP
inlawrev-2554	776	221	the	the	DET
inlawrev-2554	776	222	parent	parent	NOUN
inlawrev-2554	776	223	corporation	corporation	NOUN
inlawrev-2554	776	224	's	's	PART
inlawrev-2554	776	225	retailing	retailing	NOUN
inlawrev-2554	776	226	activities	activity	NOUN
inlawrev-2554	776	227	within	within	ADP
inlawrev-2554	776	228	that	that	DET
inlawrev-2554	776	229	state	state	NOUN
inlawrev-2554	776	230	.	.	PUNCT
inlawrev-2554	777	1	'^^	'^^	PRON
inlawrev-2554	778	1	3	3	NUM
inlawrev-2554	778	2	.	.	PUNCT
inlawrev-2554	778	3	federal	federal	ADJ
inlawrev-2554	778	4	tax	tax	NOUN
inlawrev-2554	778	5	policy	policy	NOUN
inlawrev-2554	778	6	and	and	CCONJ
inlawrev-2554	778	7	the	the	DET
inlawrev-2554	778	8	state	state	NOUN
inlawrev-2554	778	9	taxation	taxation	NOUN
inlawrev-2554	778	10	of	of	ADP
inlawrev-2554	778	11	foreign	foreign	ADJ
inlawrev-2554	778	12	-	-	PUNCT
inlawrev-2554	778	13	source	source	NOUN
inlawrev-2554	778	14	dividends	dividend	NOUN
inlawrev-2554	778	15	deemed	deem	VERB
inlawrev-2554	778	16	received	receive	VERB
inlawrev-2554	778	17	:	:	PUNCT
inlawrev-2554	778	18	gross	gross	ADJ
inlawrev-2554	778	19	-	-	PUNCT
inlawrev-2554	778	20	up	up	NOUN
inlawrev-2554	778	21	.	.	PUNCT
inlawrev-2554	779	1	—	—	PUNCT
inlawrev-2554	779	2	the	the	DET
inlawrev-2554	779	3	rationale	rationale	NOUN
inlawrev-2554	779	4	and	and	CCONJ
inlawrev-2554	779	5	analysis	analysis	NOUN
inlawrev-2554	779	6	used	use	VERB
inlawrev-2554	779	7	by	by	ADP
inlawrev-2554	779	8	the	the	DET
inlawrev-2554	779	9	court	court	NOUN
inlawrev-2554	779	10	in	in	ADP
inlawrev-2554	779	11	the	the	DET
inlawrev-2554	779	12	resolution	resolution	NOUN
inlawrev-2554	779	13	of	of	ADP
inlawrev-2554	779	14	the	the	DET
inlawrev-2554	779	15	first	first	ADJ
inlawrev-2554	779	16	issue	issue	NOUN
inlawrev-2554	779	17	carried	carry	VERB
inlawrev-2554	779	18	over	over	ADP
inlawrev-2554	779	19	to	to	PART
inlawrev-2554	779	20	determine	determine	VERB
inlawrev-2554	779	21	a	a	DET
inlawrev-2554	779	22	similar	similar	ADJ
inlawrev-2554	779	23	result	result	NOUN
inlawrev-2554	779	24	with	with	ADP
inlawrev-2554	779	25	respect	respect	NOUN
inlawrev-2554	779	26	to	to	ADP
inlawrev-2554	779	27	a	a	DET
inlawrev-2554	779	28	second	second	ADJ
inlawrev-2554	779	29	issue	issue	NOUN
inlawrev-2554	779	30	in	in	ADP
inlawrev-2554	779	31	woolworth	woolworth	NOUN
inlawrev-2554	779	32	by	by	ADP
inlawrev-2554	779	33	which	which	PRON
inlawrev-2554	779	34	the	the	DET
inlawrev-2554	779	35	state	state	NOUN
inlawrev-2554	779	36	had	have	AUX
inlawrev-2554	779	37	attempted	attempt	VERB
inlawrev-2554	779	38	to	to	PART
inlawrev-2554	779	39	broaden	broaden	VERB
inlawrev-2554	779	40	the	the	DET
inlawrev-2554	779	41	income	income	NOUN
inlawrev-2554	779	42	base	base	NOUN
inlawrev-2554	779	43	subject	subject	ADJ
inlawrev-2554	779	44	to	to	ADP
inlawrev-2554	779	45	state	state	NOUN
inlawrev-2554	779	46	taxation	taxation	NOUN
inlawrev-2554	779	47	.	.	PUNCT
inlawrev-2554	780	1	the	the	DET
inlawrev-2554	780	2	court	court	NOUN
inlawrev-2554	780	3	's	's	PART
inlawrev-2554	780	4	decision	decision	NOUN
inlawrev-2554	780	5	on	on	ADP
inlawrev-2554	780	6	the	the	DET
inlawrev-2554	780	7	second	second	ADJ
inlawrev-2554	780	8	issue	issue	NOUN
inlawrev-2554	780	9	''	''	PUNCT
inlawrev-2554	780	10	*	*	PROPN
inlawrev-2554	780	11	i	i	PRON
inlawrev-2554	780	12	d.	d.	PROPN
inlawrev-2554	780	13	at	at	ADP
inlawrev-2554	780	14	3137	3137	NUM
inlawrev-2554	780	15	.	.	PUNCT
inlawrev-2554	781	1	"	"	PUNCT
inlawrev-2554	781	2	"	"	PUNCT
inlawrev-2554	781	3	'	'	PUNCT
inlawrev-2554	781	4	i	i	PRON
inlawrev-2554	781	5	d.	d.	PROPN
inlawrev-2554	781	6	at	at	ADP
inlawrev-2554	781	7	3139	3139	NUM
inlawrev-2554	781	8	.	.	PUNCT
inlawrev-2554	782	1	"	"	PUNCT
inlawrev-2554	782	2	"	"	PUNCT
inlawrev-2554	782	3	'	'	PUNCT
inlawrev-2554	782	4	i	i	PRON
inlawrev-2554	782	5	d.	d.	PROPN
inlawrev-2554	782	6	at	at	ADP
inlawrev-2554	782	7	3137	3137	NUM
inlawrev-2554	782	8	.	.	PUNCT
inlawrev-2554	783	1	"	"	PUNCT
inlawrev-2554	783	2	"	"	PUNCT
inlawrev-2554	783	3	ud	ud	INTJ
inlawrev-2554	783	4	.	.	PUNCT
inlawrev-2554	783	5	''	''	PUNCT
inlawrev-2554	784	1	"	"	PUNCT
inlawrev-2554	784	2	i	i	PRON
inlawrev-2554	784	3	d.	d.	PROPN
inlawrev-2554	784	4	^^id	^^id	NUM
inlawrev-2554	784	5	.	.	PUNCT
inlawrev-2554	785	1	at	at	ADP
inlawrev-2554	785	2	3137	3137	NUM
inlawrev-2554	785	3	-	-	SYM
inlawrev-2554	785	4	38	38	NUM
inlawrev-2554	785	5	.	.	PUNCT
inlawrev-2554	786	1	neither	neither	CCONJ
inlawrev-2554	786	2	the	the	DET
inlawrev-2554	786	3	parent	parent	NOUN
inlawrev-2554	786	4	corporation	corporation	NOUN
inlawrev-2554	786	5	nor	nor	CCONJ
inlawrev-2554	786	6	any	any	PRON
inlawrev-2554	786	7	of	of	ADP
inlawrev-2554	786	8	the	the	DET
inlawrev-2554	786	9	foreign	foreign	ADJ
inlawrev-2554	786	10	subsidiaries	subsidiary	NOUN
inlawrev-2554	786	11	consolidated	consolidate	VERB
inlawrev-2554	786	12	its	its	PRON
inlawrev-2554	786	13	federal	federal	ADJ
inlawrev-2554	786	14	tax	tax	NOUN
inlawrev-2554	786	15	return	return	NOUN
inlawrev-2554	786	16	with	with	ADP
inlawrev-2554	786	17	any	any	PRON
inlawrev-2554	786	18	of	of	ADP
inlawrev-2554	786	19	the	the	DET
inlawrev-2554	786	20	other	other	ADJ
inlawrev-2554	786	21	corporations	corporation	NOUN
inlawrev-2554	786	22	.	.	PUNCT
inlawrev-2554	787	1	i	i	PRON
inlawrev-2554	787	2	d.	d.	PROPN
inlawrev-2554	787	3	at	at	ADP
inlawrev-2554	787	4	3137	3137	NUM
inlawrev-2554	787	5	.	.	PUNCT
inlawrev-2554	788	1	^'id	^'id	PROPN
inlawrev-2554	788	2	.	.	PUNCT
inlawrev-2554	789	1	at	at	ADP
inlawrev-2554	789	2	3138	3138	NUM
inlawrev-2554	789	3	.	.	PUNCT
inlawrev-2554	790	1	'	'	PUNCT
inlawrev-2554	790	2	*	*	PUNCT
inlawrev-2554	790	3	'	'	VERB
inlawrev-2554	790	4	i	i	PRON
inlawrev-2554	790	5	d.	d.	PROPN
inlawrev-2554	790	6	^ud	^ud	PROPN
inlawrev-2554	790	7	.	.	PUNCT
inlawrev-2554	791	1	'	'	PUNCT
inlawrev-2554	791	2	*	*	PUNCT
inlawrev-2554	791	3	ud	ud	INTJ
inlawrev-2554	791	4	.	.	PUNCT
inlawrev-2554	791	5	at	at	ADP
inlawrev-2554	791	6	3139	3139	NUM
inlawrev-2554	791	7	.	.	PUNCT
inlawrev-2554	792	1	814	814	NUM
inlawrev-2554	792	2	indiana	indiana	PROPN
inlawrev-2554	792	3	law	law	PROPN
inlawrev-2554	792	4	review	review	NOUN
inlawrev-2554	792	5	[	[	X
inlawrev-2554	792	6	vol	vol	NOUN
inlawrev-2554	792	7	.	.	PUNCT
inlawrev-2554	793	1	16:783	16:783	NUM
inlawrev-2554	793	2	spanned	span	VERB
inlawrev-2554	793	3	a	a	DET
inlawrev-2554	793	4	mere	mere	ADJ
inlawrev-2554	793	5	paragraph	paragraph	NOUN
inlawrev-2554	793	6	of	of	ADP
inlawrev-2554	793	7	the	the	DET
inlawrev-2554	793	8	opinion	opinion	NOUN
inlawrev-2554	793	9	,	,	PUNCT
inlawrev-2554	793	10	but	but	CCONJ
inlawrev-2554	793	11	the	the	DET
inlawrev-2554	793	12	approach	approach	NOUN
inlawrev-2554	793	13	taken	take	VERB
inlawrev-2554	793	14	is	be	AUX
inlawrev-2554	793	15	illustrative	illustrative	ADJ
inlawrev-2554	793	16	of	of	ADP
inlawrev-2554	793	17	the	the	DET
inlawrev-2554	793	18	importance	importance	NOUN
inlawrev-2554	793	19	to	to	PART
inlawrev-2554	793	20	be	be	AUX
inlawrev-2554	793	21	attached	attach	VERB
inlawrev-2554	793	22	to	to	ADP
inlawrev-2554	793	23	the	the	DET
inlawrev-2554	793	24	unitary	unitary	ADJ
inlawrev-2554	793	25	business	business	NOUN
inlawrev-2554	793	26	limitation	limitation	NOUN
inlawrev-2554	793	27	as	as	ADP
inlawrev-2554	793	28	the	the	DET
inlawrev-2554	793	29	primary	primary	ADJ
inlawrev-2554	793	30	hurdle	hurdle	NOUN
inlawrev-2554	793	31	which	which	PRON
inlawrev-2554	793	32	any	any	DET
inlawrev-2554	793	33	state	state	NOUN
inlawrev-2554	793	34	must	must	AUX
inlawrev-2554	793	35	surpass	surpass	VERB
inlawrev-2554	793	36	in	in	ADP
inlawrev-2554	793	37	order	order	NOUN
inlawrev-2554	793	38	to	to	PART
inlawrev-2554	793	39	include	include	VERB
inlawrev-2554	793	40	vast	vast	ADJ
inlawrev-2554	793	41	amounts	amount	NOUN
inlawrev-2554	793	42	of	of	ADP
inlawrev-2554	793	43	other	other	ADJ
inlawrev-2554	793	44	forms	form	NOUN
inlawrev-2554	793	45	of	of	ADP
inlawrev-2554	793	46	foreign	foreign	ADJ
inlawrev-2554	793	47	-	-	PUNCT
inlawrev-2554	793	48	source	source	NOUN
inlawrev-2554	793	49	income	income	NOUN
inlawrev-2554	793	50	within	within	ADP
inlawrev-2554	793	51	apportionable	apportionable	ADJ
inlawrev-2554	793	52	income	income	NOUN
inlawrev-2554	793	53	.	.	PUNCT
inlawrev-2554	794	1	new	new	PROPN
inlawrev-2554	794	2	mexico	mexico	PROPN
inlawrev-2554	794	3	had	have	AUX
inlawrev-2554	794	4	reached	reach	VERB
inlawrev-2554	794	5	out	out	ADP
inlawrev-2554	794	6	to	to	PART
inlawrev-2554	794	7	include	include	VERB
inlawrev-2554	794	8	within	within	ADP
inlawrev-2554	794	9	woolworth	woolworth	NOUN
inlawrev-2554	794	10	's	's	PART
inlawrev-2554	794	11	apportionable	apportionable	ADJ
inlawrev-2554	794	12	income	income	NOUN
inlawrev-2554	794	13	an	an	DET
inlawrev-2554	794	14	amount	amount	NOUN
inlawrev-2554	794	15	known	know	VERB
inlawrev-2554	794	16	as	as	ADP
inlawrev-2554	794	17	"	"	PUNCT
inlawrev-2554	794	18	gross	gross	ADJ
inlawrev-2554	794	19	-	-	PUNCT
inlawrev-2554	794	20	up	up	NOUN
inlawrev-2554	794	21	,	,	PUNCT
inlawrev-2554	794	22	"	"	PUNCT
inlawrev-2554	794	23	which	which	PRON
inlawrev-2554	794	24	attempt	attempt	VERB
inlawrev-2554	794	25	,	,	PUNCT
inlawrev-2554	794	26	for	for	ADP
inlawrev-2554	794	27	the	the	DET
inlawrev-2554	794	28	reasons	reason	NOUN
inlawrev-2554	794	29	already	already	ADV
inlawrev-2554	794	30	expressed	express	VERB
inlawrev-2554	794	31	,	,	PUNCT
inlawrev-2554	794	32	the	the	DET
inlawrev-2554	794	33	court	court	NOUN
inlawrev-2554	794	34	summarily	summarily	ADV
inlawrev-2554	794	35	held	hold	VERB
inlawrev-2554	794	36	to	to	PART
inlawrev-2554	794	37	contravene	contravene	VERB
inlawrev-2554	794	38	the	the	DET
inlawrev-2554	794	39	due	due	ADJ
inlawrev-2554	794	40	process	process	NOUN
inlawrev-2554	794	41	clause.^^	clause.^^	NOUN
inlawrev-2554	794	42	*	*	PUNCT
inlawrev-2554	794	43	in	in	ADP
inlawrev-2554	794	44	order	order	NOUN
inlawrev-2554	794	45	to	to	PART
inlawrev-2554	794	46	better	well	ADV
inlawrev-2554	794	47	appreciate	appreciate	VERB
inlawrev-2554	794	48	this	this	DET
inlawrev-2554	794	49	result	result	NOUN
inlawrev-2554	794	50	,	,	PUNCT
inlawrev-2554	794	51	it	it	PRON
inlawrev-2554	794	52	is	be	AUX
inlawrev-2554	794	53	helpful	helpful	ADJ
inlawrev-2554	794	54	to	to	PART
inlawrev-2554	794	55	briefly	briefly	VERB
inlawrev-2554	794	56	and	and	CCONJ
inlawrev-2554	794	57	generally	generally	ADV
inlawrev-2554	794	58	describe	describe	VERB
inlawrev-2554	794	59	the	the	DET
inlawrev-2554	794	60	federal	federal	ADJ
inlawrev-2554	794	61	tax	tax	NOUN
inlawrev-2554	794	62	concept	concept	NOUN
inlawrev-2554	794	63	of	of	ADP
inlawrev-2554	794	64	"	"	PUNCT
inlawrev-2554	794	65	gross	gross	ADJ
inlawrev-2554	794	66	-	-	PUNCT
inlawrev-2554	794	67	up	up	NOUN
inlawrev-2554	794	68	"	"	PUNCT
inlawrev-2554	794	69	and	and	CCONJ
inlawrev-2554	794	70	its	its	PRON
inlawrev-2554	794	71	characterization	characterization	NOUN
inlawrev-2554	794	72	for	for	ADP
inlawrev-2554	794	73	state	state	NOUN
inlawrev-2554	794	74	tax	tax	NOUN
inlawrev-2554	794	75	purposes	purpose	NOUN
inlawrev-2554	794	76	by	by	ADP
inlawrev-2554	794	77	both	both	CCONJ
inlawrev-2554	794	78	the	the	DET
inlawrev-2554	794	79	corporation	corporation	NOUN
inlawrev-2554	794	80	and	and	CCONJ
inlawrev-2554	794	81	the	the	DET
inlawrev-2554	794	82	state	state	NOUN
inlawrev-2554	794	83	.	.	PUNCT
inlawrev-2554	795	1	in	in	ADP
inlawrev-2554	795	2	the	the	DET
inlawrev-2554	795	3	allocation	allocation	NOUN
inlawrev-2554	795	4	of	of	ADP
inlawrev-2554	795	5	income	income	NOUN
inlawrev-2554	795	6	of	of	ADP
inlawrev-2554	795	7	a	a	DET
inlawrev-2554	795	8	multinational	multinational	ADJ
inlawrev-2554	795	9	group	group	NOUN
inlawrev-2554	795	10	of	of	ADP
inlawrev-2554	795	11	corporations	corporation	NOUN
inlawrev-2554	795	12	,	,	PUNCT
inlawrev-2554	795	13	the	the	DET
inlawrev-2554	795	14	posture	posture	NOUN
inlawrev-2554	795	15	of	of	ADP
inlawrev-2554	795	16	the	the	DET
inlawrev-2554	795	17	federal	federal	ADJ
inlawrev-2554	795	18	tax	tax	NOUN
inlawrev-2554	795	19	system	system	NOUN
inlawrev-2554	795	20	is	be	AUX
inlawrev-2554	795	21	unlike	unlike	ADP
inlawrev-2554	795	22	that	that	PRON
inlawrev-2554	795	23	of	of	ADP
inlawrev-2554	795	24	the	the	DET
inlawrev-2554	795	25	states	state	NOUN
inlawrev-2554	795	26	in	in	ADP
inlawrev-2554	795	27	its	its	PRON
inlawrev-2554	795	28	recognition	recognition	NOUN
inlawrev-2554	795	29	of	of	ADP
inlawrev-2554	795	30	the	the	DET
inlawrev-2554	795	31	separate	separate	ADJ
inlawrev-2554	795	32	source	source	NOUN
inlawrev-2554	795	33	of	of	ADP
inlawrev-2554	795	34	income	income	NOUN
inlawrev-2554	795	35	earned	earn	VERB
inlawrev-2554	795	36	in	in	ADP
inlawrev-2554	795	37	the	the	DET
inlawrev-2554	795	38	united	united	PROPN
inlawrev-2554	795	39	states	states	PROPN
inlawrev-2554	795	40	as	as	SCONJ
inlawrev-2554	795	41	distinguished	distinguish	VERB
inlawrev-2554	795	42	from	from	ADP
inlawrev-2554	795	43	income	income	NOUN
inlawrev-2554	795	44	earned	earn	VERB
inlawrev-2554	795	45	in	in	ADP
inlawrev-2554	795	46	foreign	foreign	ADJ
inlawrev-2554	795	47	nations.^"^	nations.^"^	NOUN
inlawrev-2554	795	48	a	a	DET
inlawrev-2554	795	49	member	member	NOUN
inlawrev-2554	795	50	of	of	ADP
inlawrev-2554	795	51	a	a	DET
inlawrev-2554	795	52	multinational	multinational	ADJ
inlawrev-2554	795	53	group	group	NOUN
inlawrev-2554	795	54	of	of	ADP
inlawrev-2554	795	55	related	related	ADJ
inlawrev-2554	795	56	corporations	corporation	NOUN
inlawrev-2554	795	57	is	be	AUX
inlawrev-2554	795	58	treated	treat	VERB
inlawrev-2554	795	59	as	as	SCONJ
inlawrev-2554	795	60	if	if	SCONJ
inlawrev-2554	795	61	it	it	PRON
inlawrev-2554	795	62	were	be	AUX
inlawrev-2554	795	63	an	an	DET
inlawrev-2554	795	64	independent	independent	ADJ
inlawrev-2554	795	65	corporation	corporation	NOUN
inlawrev-2554	795	66	,	,	PUNCT
inlawrev-2554	795	67	the	the	DET
inlawrev-2554	795	68	income	income	NOUN
inlawrev-2554	795	69	of	of	ADP
inlawrev-2554	795	70	which	which	PRON
inlawrev-2554	795	71	is	be	AUX
inlawrev-2554	795	72	subject	subject	ADJ
inlawrev-2554	795	73	to	to	ADP
inlawrev-2554	795	74	taxation	taxation	NOUN
inlawrev-2554	795	75	in	in	ADP
inlawrev-2554	795	76	the	the	DET
inlawrev-2554	795	77	nations	nation	NOUN
inlawrev-2554	795	78	in	in	ADP
inlawrev-2554	795	79	which	which	PRON
inlawrev-2554	795	80	it	it	PRON
inlawrev-2554	795	81	has	have	VERB
inlawrev-2554	795	82	its	its	PRON
inlawrev-2554	795	83	operations	operation	NOUN
inlawrev-2554	795	84	.	.	PUNCT
inlawrev-2554	796	1	the	the	DET
inlawrev-2554	796	2	taxable	taxable	ADJ
inlawrev-2554	796	3	income	income	NOUN
inlawrev-2554	796	4	of	of	ADP
inlawrev-2554	796	5	a	a	DET
inlawrev-2554	796	6	domestic	domestic	ADJ
inlawrev-2554	796	7	corporation	corporation	NOUN
inlawrev-2554	796	8	,	,	PUNCT
inlawrev-2554	796	9	which	which	PRON
inlawrev-2554	796	10	is	be	AUX
inlawrev-2554	796	11	a	a	DET
inlawrev-2554	796	12	member	member	NOUN
inlawrev-2554	796	13	of	of	ADP
inlawrev-2554	796	14	such	such	DET
inlawrev-2554	796	15	an	an	DET
inlawrev-2554	796	16	affiliated	affiliated	ADJ
inlawrev-2554	796	17	group	group	NOUN
inlawrev-2554	796	18	,	,	PUNCT
inlawrev-2554	796	19	is	be	AUX
inlawrev-2554	796	20	determined	determine	VERB
inlawrev-2554	796	21	on	on	ADP
inlawrev-2554	796	22	the	the	DET
inlawrev-2554	796	23	basis	basis	NOUN
inlawrev-2554	796	24	of	of	ADP
inlawrev-2554	796	25	elaborate	elaborate	ADJ
inlawrev-2554	796	26	separate	separate	ADJ
inlawrev-2554	796	27	geographical	geographical	ADJ
inlawrev-2554	796	28	and	and	CCONJ
inlawrev-2554	796	29	transactional	transactional	ADJ
inlawrev-2554	796	30	accounting	accounting	NOUN
inlawrev-2554	796	31	rules	rule	NOUN
inlawrev-2554	796	32	,	,	PUNCT
inlawrev-2554	796	33	that	that	ADV
inlawrev-2554	796	34	is	is	ADV
inlawrev-2554	796	35	,	,	PUNCT
inlawrev-2554	796	36	by	by	ADP
inlawrev-2554	796	37	means	mean	NOUN
inlawrev-2554	796	38	of	of	ADP
inlawrev-2554	796	39	separately	separately	ADV
inlawrev-2554	796	40	determining	determine	VERB
inlawrev-2554	796	41	the	the	DET
inlawrev-2554	796	42	income	income	NOUN
inlawrev-2554	796	43	realized	realize	VERB
inlawrev-2554	796	44	and	and	CCONJ
inlawrev-2554	796	45	the	the	DET
inlawrev-2554	796	46	expenses	expense	NOUN
inlawrev-2554	796	47	incurred	incur	VERB
inlawrev-2554	796	48	on	on	ADP
inlawrev-2554	796	49	the	the	DET
inlawrev-2554	796	50	books	book	NOUN
inlawrev-2554	796	51	of	of	ADP
inlawrev-2554	796	52	that	that	DET
inlawrev-2554	796	53	corporation.^^^	corporation.^^^	PROPN
inlawrev-2554	796	54	pursuant	pursuant	NOUN
inlawrev-2554	796	55	to	to	ADP
inlawrev-2554	796	56	this	this	DET
inlawrev-2554	796	57	method	method	NOUN
inlawrev-2554	796	58	,	,	PUNCT
inlawrev-2554	796	59	if	if	SCONJ
inlawrev-2554	796	60	the	the	DET
inlawrev-2554	796	61	parent	parent	NOUN
inlawrev-2554	796	62	corporation	corporation	NOUN
inlawrev-2554	796	63	of	of	ADP
inlawrev-2554	796	64	such	such	DET
inlawrev-2554	796	65	a	a	DET
inlawrev-2554	796	66	related	related	ADJ
inlawrev-2554	796	67	group	group	NOUN
inlawrev-2554	796	68	of	of	ADP
inlawrev-2554	796	69	multinational	multinational	ADJ
inlawrev-2554	796	70	corporations	corporation	NOUN
inlawrev-2554	796	71	is	be	AUX
inlawrev-2554	796	72	a	a	DET
inlawrev-2554	796	73	domestic	domestic	ADJ
inlawrev-2554	796	74	corporation	corporation	NOUN
inlawrev-2554	796	75	,	,	PUNCT
inlawrev-2554	796	76	the	the	DET
inlawrev-2554	796	77	taxable	taxable	ADJ
inlawrev-2554	796	78	income	income	NOUN
inlawrev-2554	796	79	of	of	ADP
inlawrev-2554	796	80	the	the	DET
inlawrev-2554	796	81	parent	parent	NOUN
inlawrev-2554	796	82	corporation	corporation	NOUN
inlawrev-2554	796	83	is	be	AUX
inlawrev-2554	796	84	for	for	SCONJ
inlawrev-2554	796	85	most	most	ADJ
inlawrev-2554	796	86	purposes	purpose	NOUN
inlawrev-2554	796	87	determined	determine	VERB
inlawrev-2554	796	88	without	without	ADP
inlawrev-2554	796	89	regard	regard	NOUN
inlawrev-2554	796	90	to	to	ADP
inlawrev-2554	796	91	the	the	DET
inlawrev-2554	796	92	income	income	NOUN
inlawrev-2554	796	93	of	of	ADP
inlawrev-2554	796	94	its	its	PRON
inlawrev-2554	796	95	foreign	foreign	ADJ
inlawrev-2554	796	96	affiliates	affiliate	NOUN
inlawrev-2554	796	97	and	and	CCONJ
inlawrev-2554	796	98	subsidiaries.^^^	subsidiaries.^^^	ADJ
inlawrev-2554	796	99	"	"	PUNCT
inlawrev-2554	796	100	*	*	PROPN
inlawrev-2554	796	101	3	3	NUM
inlawrev-2554	796	102	b.	b.	PROPN
inlawrev-2554	796	103	bittker	bittker	PROPN
inlawrev-2554	796	104	,	,	PUNCT
inlawrev-2554	796	105	federal	federal	ADJ
inlawrev-2554	796	106	taxation	taxation	NOUN
inlawrev-2554	796	107	of	of	ADP
inlawrev-2554	796	108	income	income	NOUN
inlawrev-2554	796	109	.	.	PUNCT
inlawrev-2554	797	1	estates	estate	NOUN
inlawrev-2554	797	2	and	and	CCONJ
inlawrev-2554	797	3	gifts	gift	NOUN
inlawrev-2554	797	4	1	1	NUM
inlawrev-2554	797	5	70.1	70.1	NUM
inlawrev-2554	797	6	(	(	PUNCT
inlawrev-2554	797	7	1981	1981	NUM
inlawrev-2554	797	8	)	)	PUNCT
inlawrev-2554	797	9	;	;	PUNCT
inlawrev-2554	797	10	p.	p.	NOUN
inlawrev-2554	797	11	postlewaite	postlewaite	NOUN
inlawrev-2554	797	12	,	,	PUNCT
inlawrev-2554	797	13	international	international	ADJ
inlawrev-2554	797	14	corporate	corporate	ADJ
inlawrev-2554	797	15	taxation	taxation	NOUN
inlawrev-2554	797	16	§	§	PROPN
inlawrev-2554	797	17	§	§	PROPN
inlawrev-2554	797	18	1.01	1.01	NUM
inlawrev-2554	797	19	,	,	PUNCT
inlawrev-2554	797	20	1.03	1.03	NUM
inlawrev-2554	797	21	(	(	PUNCT
inlawrev-2554	797	22	1980	1980	NUM
inlawrev-2554	797	23	)	)	PUNCT
inlawrev-2554	797	24	.	.	PUNCT
inlawrev-2554	798	1	'	'	PUNCT
inlawrev-2554	798	2	^^^b	^^^b	NUM
inlawrev-2554	798	3	.	.	PUNCT
inlawrev-2554	798	4	bittker	bittker	PROPN
inlawrev-2554	798	5	&	&	CCONJ
inlawrev-2554	798	6	j.	j.	PROPN
inlawrev-2554	798	7	eustice	eustice	PROPN
inlawrev-2554	798	8	,	,	PUNCT
inlawrev-2554	798	9	federal	federal	ADJ
inlawrev-2554	798	10	income	income	NOUN
inlawrev-2554	798	11	taxation	taxation	NOUN
inlawrev-2554	798	12	of	of	ADP
inlawrev-2554	798	13	corporation	corporation	NOUN
inlawrev-2554	798	14	and	and	CCONJ
inlawrev-2554	798	15	shareholders	shareholder	NOUN
inlawrev-2554	798	16	t	t	PROPN
inlawrev-2554	798	17	15.06	15.06	NUM
inlawrev-2554	798	18	(	(	PUNCT
inlawrev-2554	798	19	4th	4th	ADJ
inlawrev-2554	798	20	ed	ed	NOUN
inlawrev-2554	798	21	.	.	PROPN
inlawrev-2554	798	22	1979	1979	NUM
inlawrev-2554	798	23	)	)	PUNCT
inlawrev-2554	798	24	.	.	PUNCT
inlawrev-2554	799	1	the	the	DET
inlawrev-2554	799	2	united	united	PROPN
inlawrev-2554	799	3	states	states	PROPN
inlawrev-2554	799	4	internal	internal	ADJ
inlawrev-2554	799	5	revenue	revenue	NOUN
inlawrev-2554	799	6	service	service	NOUN
inlawrev-2554	799	7	is	be	AUX
inlawrev-2554	799	8	authorized	authorize	VERB
inlawrev-2554	799	9	to	to	PART
inlawrev-2554	799	10	monitor	monitor	VERB
inlawrev-2554	799	11	transactions	transaction	NOUN
inlawrev-2554	799	12	and	and	CCONJ
inlawrev-2554	799	13	to	to	PART
inlawrev-2554	799	14	reallocate	reallocate	VERB
inlawrev-2554	799	15	any	any	DET
inlawrev-2554	799	16	income	income	NOUN
inlawrev-2554	799	17	,	,	PUNCT
inlawrev-2554	799	18	deduction	deduction	NOUN
inlawrev-2554	799	19	,	,	PUNCT
inlawrev-2554	799	20	or	or	CCONJ
inlawrev-2554	799	21	other	other	ADJ
inlawrev-2554	799	22	item	item	NOUN
inlawrev-2554	799	23	which	which	PRON
inlawrev-2554	799	24	affects	affect	VERB
inlawrev-2554	799	25	taxable	taxable	ADJ
inlawrev-2554	799	26	income	income	NOUN
inlawrev-2554	799	27	among	among	ADP
inlawrev-2554	799	28	domestic	domestic	ADJ
inlawrev-2554	799	29	corporations	corporation	NOUN
inlawrev-2554	799	30	and	and	CCONJ
inlawrev-2554	799	31	their	their	PRON
inlawrev-2554	799	32	foreign	foreign	ADJ
inlawrev-2554	799	33	subsidiaries	subsidiary	NOUN
inlawrev-2554	799	34	and	and	CCONJ
inlawrev-2554	799	35	affiliates	affiliate	NOUN
inlawrev-2554	799	36	and	and	CCONJ
inlawrev-2554	799	37	,	,	PUNCT
inlawrev-2554	799	38	if	if	SCONJ
inlawrev-2554	799	39	reallocation	reallocation	NOUN
inlawrev-2554	799	40	is	be	AUX
inlawrev-2554	799	41	required	require	VERB
inlawrev-2554	799	42	,	,	PUNCT
inlawrev-2554	799	43	to	to	PART
inlawrev-2554	799	44	determine	determine	VERB
inlawrev-2554	799	45	the	the	DET
inlawrev-2554	799	46	taxable	taxable	ADJ
inlawrev-2554	799	47	income	income	NOUN
inlawrev-2554	799	48	of	of	ADP
inlawrev-2554	799	49	each	each	DET
inlawrev-2554	799	50	corporation	corporation	NOUN
inlawrev-2554	799	51	.	.	PUNCT
inlawrev-2554	800	1	see	see	VERB
inlawrev-2554	800	2	i.r.c	i.r.c	NOUN
inlawrev-2554	800	3	.	.	PUNCT
inlawrev-2554	801	1	§	§	PROPN
inlawrev-2554	801	2	482	482	NUM
inlawrev-2554	801	3	(	(	PUNCT
inlawrev-2554	801	4	1976	1976	NUM
inlawrev-2554	801	5	)	)	PUNCT
inlawrev-2554	801	6	.	.	PUNCT
inlawrev-2554	802	1	thus	thus	ADV
inlawrev-2554	802	2	,	,	PUNCT
inlawrev-2554	802	3	the	the	DET
inlawrev-2554	802	4	federal	federal	ADJ
inlawrev-2554	802	5	tax	tax	NOUN
inlawrev-2554	802	6	system	system	NOUN
inlawrev-2554	802	7	is	be	AUX
inlawrev-2554	802	8	based	base	VERB
inlawrev-2554	802	9	on	on	ADP
inlawrev-2554	802	10	a	a	DET
inlawrev-2554	802	11	separate	separate	ADJ
inlawrev-2554	802	12	accounting	accounting	NOUN
inlawrev-2554	802	13	approach	approach	NOUN
inlawrev-2554	802	14	.	.	PUNCT
inlawrev-2554	803	1	see	see	VERB
inlawrev-2554	803	2	generally	generally	ADV
inlawrev-2554	803	3	,	,	PUNCT
inlawrev-2554	803	4	g.a.o	g.a.o	PROPN
inlawrev-2554	803	5	.	.	PUNCT
inlawrev-2554	803	6	report	report	NOUN
inlawrev-2554	803	7	-	-	PUNCT
inlawrev-2554	803	8	irs	irs	PROPN
inlawrev-2554	803	9	,	,	PUNCT
inlawrev-2554	803	10	supra	supra	PROPN
inlawrev-2554	803	11	note	note	PROPN
inlawrev-2554	803	12	4	4	NUM
inlawrev-2554	803	13	;	;	PUNCT
inlawrev-2554	803	14	note	note	NOUN
inlawrev-2554	803	15	,	,	PUNCT
inlawrev-2554	803	16	multinational	multinational	ADJ
inlawrev-2554	803	17	corporations	corporation	NOUN
inlawrev-2554	803	18	and	and	CCONJ
inlawrev-2554	803	19	income	income	NOUN
inlawrev-2554	803	20	allocation	allocation	NOUN
inlawrev-2554	803	21	under	under	ADP
inlawrev-2554	803	22	section	section	NOUN
inlawrev-2554	803	23	4	4	NUM
inlawrev-2554	803	24	^	^	SYM
inlawrev-2554	803	25	2	2	NUM
inlawrev-2554	803	26	of	of	ADP
inlawrev-2554	803	27	the	the	DET
inlawrev-2554	803	28	internal	internal	ADJ
inlawrev-2554	803	29	revenue	revenue	NOUN
inlawrev-2554	803	30	code	code	NOUN
inlawrev-2554	803	31	,	,	PUNCT
inlawrev-2554	803	32	89	89	NUM
inlawrev-2554	803	33	harv	harv	NOUN
inlawrev-2554	803	34	.	.	PUNCT
inlawrev-2554	804	1	l.	l.	PROPN
inlawrev-2554	804	2	rev	rev	PROPN
inlawrev-2554	804	3	.	.	PROPN
inlawrev-2554	804	4	1202	1202	NUM
inlawrev-2554	804	5	(	(	PUNCT
inlawrev-2554	804	6	1976	1976	NUM
inlawrev-2554	804	7	)	)	PUNCT
inlawrev-2554	804	8	.	.	PUNCT
inlawrev-2554	805	1	^"in	^"in	PROPN
inlawrev-2554	805	2	conjunction	conjunction	NOUN
inlawrev-2554	805	3	with	with	ADP
inlawrev-2554	805	4	the	the	DET
inlawrev-2554	805	5	separate	separate	ADJ
inlawrev-2554	805	6	acounting	acounting	NOUN
inlawrev-2554	805	7	rules	rule	NOUN
inlawrev-2554	805	8	are	be	AUX
inlawrev-2554	805	9	the	the	DET
inlawrev-2554	805	10	source	source	NOUN
inlawrev-2554	805	11	rules	rule	NOUN
inlawrev-2554	805	12	for	for	ADP
inlawrev-2554	805	13	the	the	DET
inlawrev-2554	805	14	determination	determination	NOUN
inlawrev-2554	805	15	of	of	ADP
inlawrev-2554	805	16	the	the	DET
inlawrev-2554	805	17	extent	extent	NOUN
inlawrev-2554	805	18	to	to	PART
inlawrev-2554	805	19	which	which	PRON
inlawrev-2554	805	20	items	item	NOUN
inlawrev-2554	805	21	of	of	ADP
inlawrev-2554	805	22	income	income	NOUN
inlawrev-2554	805	23	are	be	AUX
inlawrev-2554	805	24	to	to	PART
inlawrev-2554	805	25	be	be	AUX
inlawrev-2554	805	26	characterized	characterize	VERB
inlawrev-2554	805	27	as	as	SCONJ
inlawrev-2554	805	28	derived	derive	VERB
inlawrev-2554	805	29	from	from	ADP
inlawrev-2554	805	30	domestic	domestic	ADJ
inlawrev-2554	805	31	sources	source	NOUN
inlawrev-2554	805	32	or	or	CCONJ
inlawrev-2554	805	33	from	from	ADP
inlawrev-2554	805	34	foreign	foreign	ADJ
inlawrev-2554	805	35	sources	source	NOUN
inlawrev-2554	805	36	.	.	PUNCT
inlawrev-2554	806	1	p.	p.	NOUN
inlawrev-2554	806	2	postlewaite	postlewaite	NOUN
inlawrev-2554	806	3	,	,	PUNCT
inlawrev-2554	806	4	supra	supra	ADJ
inlawrev-2554	806	5	note	note	NOUN
inlawrev-2554	806	6	245	245	NUM
inlawrev-2554	806	7	,	,	PUNCT
inlawrev-2554	806	8	at	at	ADP
inlawrev-2554	806	9	§	§	PROPN
inlawrev-2554	806	10	§	§	PROPN
inlawrev-2554	806	11	2.01	2.01	NUM
inlawrev-2554	806	12	-	-	SYM
inlawrev-2554	806	13	2.27	2.27	NUM
inlawrev-2554	806	14	.	.	PUNCT
inlawrev-2554	807	1	another	another	DET
inlawrev-2554	807	2	mechanism	mechanism	NOUN
inlawrev-2554	807	3	exists	exist	VERB
inlawrev-2554	807	4	for	for	ADP
inlawrev-2554	807	5	calculating	calculate	VERB
inlawrev-2554	807	6	the	the	DET
inlawrev-2554	807	7	amount	amount	NOUN
inlawrev-2554	807	8	of	of	ADP
inlawrev-2554	807	9	foreign	foreign	ADJ
inlawrev-2554	807	10	-	-	PUNCT
inlawrev-2554	807	11	source	source	NOUN
inlawrev-2554	807	12	income	income	NOUN
inlawrev-2554	807	13	.	.	PUNCT
inlawrev-2554	808	1	i.r.c	i.r.c	NOUN
inlawrev-2554	808	2	.	.	PUNCT
inlawrev-2554	809	1	§	§	PROPN
inlawrev-2554	809	2	§	§	PROPN
inlawrev-2554	809	3	861	861	NUM
inlawrev-2554	809	4	-	-	SYM
inlawrev-2554	809	5	864	864	NUM
inlawrev-2554	809	6	(	(	PUNCT
inlawrev-2554	809	7	1976	1976	NUM
inlawrev-2554	809	8	&	&	CCONJ
inlawrev-2554	809	9	west	west	PROPN
inlawrev-2554	809	10	supp	supp	PROPN
inlawrev-2554	809	11	.	.	PUNCT
inlawrev-2554	810	1	v	v	ADP
inlawrev-2554	810	2	1981	1981	NUM
inlawrev-2554	810	3	)	)	PUNCT
inlawrev-2554	810	4	.	.	PUNCT
inlawrev-2554	811	1	the	the	DET
inlawrev-2554	811	2	qualified	qualified	ADJ
inlawrev-2554	811	3	separate	separate	ADJ
inlawrev-2554	811	4	accounting	accounting	NOUN
inlawrev-2554	811	5	approach	approach	NOUN
inlawrev-2554	811	6	is	be	AUX
inlawrev-2554	811	7	incorporated	incorporate	VERB
inlawrev-2554	811	8	in	in	ADP
inlawrev-2554	811	9	the	the	DET
inlawrev-2554	811	10	model	model	NOUN
inlawrev-2554	811	11	convention	convention	NOUN
inlawrev-2554	811	12	proposed	propose	VERB
inlawrev-2554	811	13	by	by	ADP
inlawrev-2554	811	14	the	the	DET
inlawrev-2554	811	15	organization	organization	NOUN
inlawrev-2554	811	16	for	for	ADP
inlawrev-2554	811	17	economic	economic	ADJ
inlawrev-2554	811	18	cooperation	cooperation	NOUN
inlawrev-2554	811	19	and	and	CCONJ
inlawrev-2554	811	20	development	development	NOUN
inlawrev-2554	811	21	(	(	PUNCT
inlawrev-2554	811	22	oecd	oecd	PROPN
inlawrev-2554	811	23	)	)	PUNCT
inlawrev-2554	811	24	of	of	ADP
inlawrev-2554	811	25	which	which	PRON
inlawrev-2554	811	26	there	there	PRON
inlawrev-2554	811	27	are	be	VERB
inlawrev-2554	811	28	24	24	NUM
inlawrev-2554	811	29	members	member	NOUN
inlawrev-2554	811	30	,	,	PUNCT
inlawrev-2554	811	31	including	include	VERB
inlawrev-2554	811	32	the	the	DET
inlawrev-2554	811	33	united	united	PROPN
inlawrev-2554	811	34	states	states	PROPN
inlawrev-2554	811	35	.	.	PUNCT
inlawrev-2554	812	1	see	see	VERB
inlawrev-2554	812	2	oecd	oecd	PROPN
inlawrev-2554	812	3	model	model	PROPN
inlawrev-2554	812	4	convention	convention	PROPN
inlawrev-2554	812	5	,	,	PUNCT
inlawrev-2554	812	6	1	1	NUM
inlawrev-2554	812	7	tax	tax	NOUN
inlawrev-2554	812	8	treaties	treaty	NOUN
inlawrev-2554	812	9	(	(	PUNCT
inlawrev-2554	812	10	cch	cch	NOUN
inlawrev-2554	812	11	)	)	PUNCT
inlawrev-2554	812	12	1	1	NUM
inlawrev-2554	812	13	151	151	NUM
inlawrev-2554	812	14	.	.	PUNCT
inlawrev-2554	813	1	the	the	DET
inlawrev-2554	813	2	united	united	PROPN
inlawrev-2554	813	3	states	states	PROPN
inlawrev-2554	813	4	treasury	treasury	PROPN
inlawrev-2554	813	5	department	department	PROPN
inlawrev-2554	813	6	's	's	PART
inlawrev-2554	813	7	model	model	NOUN
inlawrev-2554	813	8	income	income	NOUN
inlawrev-2554	813	9	tax	tax	NOUN
inlawrev-2554	813	10	treaty	treaty	NOUN
inlawrev-2554	813	11	also	also	ADV
inlawrev-2554	813	12	adopts	adopt	VERB
inlawrev-2554	813	13	the	the	DET
inlawrev-2554	813	14	1983	1983	NUM
inlawrev-2554	813	15	]	]	PUNCT
inlawrev-2554	813	16	taxing	tax	VERB
inlawrev-2554	813	17	multinational	multinational	ADJ
inlawrev-2554	813	18	corporations	corporation	NOUN
inlawrev-2554	813	19	815	815	NUM
inlawrev-2554	813	20	federal	federal	ADJ
inlawrev-2554	813	21	taxation	taxation	NOUN
inlawrev-2554	813	22	of	of	ADP
inlawrev-2554	813	23	the	the	DET
inlawrev-2554	813	24	income	income	NOUN
inlawrev-2554	813	25	of	of	ADP
inlawrev-2554	813	26	the	the	DET
inlawrev-2554	813	27	foreign	foreign	ADJ
inlawrev-2554	813	28	subsidiaries	subsidiary	NOUN
inlawrev-2554	813	29	is	be	AUX
inlawrev-2554	813	30	deferred	defer	VERB
inlawrev-2554	813	31	until	until	SCONJ
inlawrev-2554	813	32	the	the	DET
inlawrev-2554	813	33	parent	parent	NOUN
inlawrev-2554	813	34	corporation	corporation	NOUN
inlawrev-2554	813	35	receives	receive	VERB
inlawrev-2554	813	36	a	a	DET
inlawrev-2554	813	37	dividend	dividend	NOUN
inlawrev-2554	813	38	or	or	CCONJ
inlawrev-2554	813	39	is	be	AUX
inlawrev-2554	813	40	deemed	deem	VERB
inlawrev-2554	813	41	to	to	PART
inlawrev-2554	813	42	receive	receive	VERB
inlawrev-2554	813	43	a	a	DET
inlawrev-2554	813	44	dividend	dividend	NOUN
inlawrev-2554	813	45	from	from	ADP
inlawrev-2554	813	46	the	the	DET
inlawrev-2554	813	47	subsidiaries.^	subsidiaries.^	NOUN
inlawrev-2554	813	48	*	*	NOUN
inlawrev-2554	813	49	®	®	NOUN
inlawrev-2554	813	50	double	double	ADJ
inlawrev-2554	813	51	taxation	taxation	NOUN
inlawrev-2554	813	52	is	be	AUX
inlawrev-2554	813	53	avoided	avoid	VERB
inlawrev-2554	813	54	by	by	ADP
inlawrev-2554	813	55	granting	grant	VERB
inlawrev-2554	813	56	to	to	ADP
inlawrev-2554	813	57	domestic	domestic	ADJ
inlawrev-2554	813	58	corporations	corporation	NOUN
inlawrev-2554	813	59	credits	credit	NOUN
inlawrev-2554	813	60	against	against	ADP
inlawrev-2554	813	61	income	income	NOUN
inlawrev-2554	813	62	taxes	taxis	NOUN
inlawrev-2554	813	63	paid	pay	VERB
inlawrev-2554	813	64	to	to	ADP
inlawrev-2554	813	65	foreign	foreign	ADJ
inlawrev-2554	813	66	governments	government	NOUN
inlawrev-2554	813	67	on	on	ADP
inlawrev-2554	813	68	the	the	DET
inlawrev-2554	813	69	earnings	earning	NOUN
inlawrev-2554	813	70	which	which	PRON
inlawrev-2554	813	71	constitute	constitute	VERB
inlawrev-2554	813	72	the	the	DET
inlawrev-2554	813	73	dividends	dividend	NOUN
inlawrev-2554	813	74	from	from	ADP
inlawrev-2554	813	75	the	the	DET
inlawrev-2554	813	76	subsidiaries	subsidiary	NOUN
inlawrev-2554	813	77	to	to	ADP
inlawrev-2554	813	78	the	the	DET
inlawrev-2554	813	79	parent	parent	NOUN
inlawrev-2554	813	80	corporations.^^	corporations.^^	PUNCT
inlawrev-2554	813	81	the	the	DET
inlawrev-2554	813	82	qualified	qualified	ADJ
inlawrev-2554	813	83	separate	separate	ADJ
inlawrev-2554	813	84	accounting	accounting	NOUN
inlawrev-2554	813	85	approach	approach	NOUN
inlawrev-2554	813	86	,	,	PUNCT
inlawrev-2554	813	87	domestic	domestic	ADJ
inlawrev-2554	813	88	income	income	NOUN
inlawrev-2554	813	89	tax	tax	NOUN
inlawrev-2554	813	90	deferral	deferral	NOUN
inlawrev-2554	813	91	,	,	PUNCT
inlawrev-2554	813	92	and	and	CCONJ
inlawrev-2554	813	93	credits	credit	NOUN
inlawrev-2554	813	94	against	against	ADP
inlawrev-2554	813	95	other	other	ADJ
inlawrev-2554	813	96	income	income	NOUN
inlawrev-2554	813	97	taxes	taxis	NOUN
inlawrev-2554	813	98	may	may	AUX
inlawrev-2554	813	99	be	be	AUX
inlawrev-2554	813	100	the	the	DET
inlawrev-2554	813	101	three	three	NUM
inlawrev-2554	813	102	basic	basic	ADJ
inlawrev-2554	813	103	principles	principle	NOUN
inlawrev-2554	813	104	of	of	ADP
inlawrev-2554	813	105	the	the	DET
inlawrev-2554	813	106	federal	federal	ADJ
inlawrev-2554	813	107	system	system	NOUN
inlawrev-2554	813	108	with	with	ADP
inlawrev-2554	813	109	respect	respect	NOUN
inlawrev-2554	813	110	to	to	ADP
inlawrev-2554	813	111	the	the	DET
inlawrev-2554	813	112	taxation	taxation	NOUN
inlawrev-2554	813	113	of	of	ADP
inlawrev-2554	813	114	the	the	DET
inlawrev-2554	813	115	income	income	NOUN
inlawrev-2554	813	116	of	of	ADP
inlawrev-2554	813	117	related	related	ADJ
inlawrev-2554	813	118	corporations.^^	corporations.^^	NOUN
inlawrev-2554	813	119	"	"	PUNCT
inlawrev-2554	813	120	the	the	DET
inlawrev-2554	813	121	allowance	allowance	NOUN
inlawrev-2554	813	122	of	of	ADP
inlawrev-2554	813	123	a	a	DET
inlawrev-2554	813	124	tax	tax	NOUN
inlawrev-2554	813	125	credit	credit	NOUN
inlawrev-2554	813	126	for	for	ADP
inlawrev-2554	813	127	inter	inter	ADJ
inlawrev-2554	813	128	-	-	ADJ
inlawrev-2554	813	129	corporate	corporate	ADJ
inlawrev-2554	813	130	dividends	dividend	NOUN
inlawrev-2554	813	131	among	among	ADP
inlawrev-2554	813	132	such	such	ADJ
inlawrev-2554	813	133	related	related	ADJ
inlawrev-2554	813	134	corporations	corporation	NOUN
inlawrev-2554	813	135	is	be	AUX
inlawrev-2554	813	136	an	an	DET
inlawrev-2554	813	137	important	important	ADJ
inlawrev-2554	813	138	mechanism	mechanism	NOUN
inlawrev-2554	813	139	in	in	ADP
inlawrev-2554	813	140	the	the	DET
inlawrev-2554	813	141	federal	federal	ADJ
inlawrev-2554	813	142	tax	tax	NOUN
inlawrev-2554	813	143	system	system	NOUN
inlawrev-2554	813	144	.	.	PUNCT
inlawrev-2554	814	1	in	in	ADP
inlawrev-2554	814	2	some	some	DET
inlawrev-2554	814	3	cases	case	NOUN
inlawrev-2554	814	4	,	,	PUNCT
inlawrev-2554	814	5	foreign	foreign	ADJ
inlawrev-2554	814	6	tax	tax	NOUN
inlawrev-2554	814	7	credits	credit	NOUN
inlawrev-2554	814	8	may	may	AUX
inlawrev-2554	814	9	be	be	AUX
inlawrev-2554	814	10	the	the	DET
inlawrev-2554	814	11	combination	combination	NOUN
inlawrev-2554	814	12	of	of	ADP
inlawrev-2554	814	13	foreign	foreign	ADJ
inlawrev-2554	814	14	income	income	NOUN
inlawrev-2554	814	15	taxes	taxis	NOUN
inlawrev-2554	814	16	actually	actually	ADV
inlawrev-2554	814	17	paid	pay	VERB
inlawrev-2554	814	18	by	by	ADP
inlawrev-2554	814	19	the	the	DET
inlawrev-2554	814	20	domestic	domestic	ADJ
inlawrev-2554	814	21	corporation	corporation	NOUN
inlawrev-2554	814	22	and	and	CCONJ
inlawrev-2554	814	23	those	those	DET
inlawrev-2554	814	24	taxes	taxis	NOUN
inlawrev-2554	814	25	which	which	PRON
inlawrev-2554	814	26	are	be	AUX
inlawrev-2554	814	27	deemed	deem	VERB
inlawrev-2554	814	28	paid	pay	VERB
inlawrev-2554	814	29	by	by	ADP
inlawrev-2554	814	30	statutory	statutory	ADJ
inlawrev-2554	814	31	formula	formula	NOUN
inlawrev-2554	814	32	as	as	ADP
inlawrev-2554	814	33	well.^^^	well.^^^	PROPN
inlawrev-2554	814	34	under	under	ADP
inlawrev-2554	814	35	the	the	DET
inlawrev-2554	814	36	statutory	statutory	ADJ
inlawrev-2554	814	37	scheme	scheme	NOUN
inlawrev-2554	814	38	of	of	ADP
inlawrev-2554	814	39	the	the	DET
inlawrev-2554	814	40	internal	internal	ADJ
inlawrev-2554	814	41	revenue	revenue	NOUN
inlawrev-2554	814	42	code	code	NOUN
inlawrev-2554	814	43	,	,	PUNCT
inlawrev-2554	814	44	section	section	NOUN
inlawrev-2554	814	45	901	901	NUM
inlawrev-2554	814	46	authorizes	authorize	VERB
inlawrev-2554	814	47	the	the	DET
inlawrev-2554	814	48	election	election	NOUN
inlawrev-2554	814	49	to	to	PART
inlawrev-2554	814	50	take	take	VERB
inlawrev-2554	814	51	a	a	DET
inlawrev-2554	814	52	credit	credit	NOUN
inlawrev-2554	814	53	for	for	ADP
inlawrev-2554	814	54	foreign	foreign	ADJ
inlawrev-2554	814	55	income	income	NOUN
inlawrev-2554	814	56	qualified	qualify	VERB
inlawrev-2554	814	57	separate	separate	ADJ
inlawrev-2554	814	58	accounting	accounting	NOUN
inlawrev-2554	814	59	approach	approach	NOUN
inlawrev-2554	814	60	and	and	CCONJ
inlawrev-2554	814	61	resembles	resemble	VERB
inlawrev-2554	814	62	the	the	DET
inlawrev-2554	814	63	oecd	oecd	PROPN
inlawrev-2554	814	64	model	model	PROPN
inlawrev-2554	814	65	convention	convention	PROPN
inlawrev-2554	814	66	.	.	PUNCT
inlawrev-2554	815	1	see	see	VERB
inlawrev-2554	815	2	model	model	NOUN
inlawrev-2554	815	3	income	income	PROPN
inlawrev-2554	815	4	tax	tax	NOUN
inlawrev-2554	815	5	treaty	treaty	NOUN
inlawrev-2554	815	6	,	,	PUNCT
inlawrev-2554	815	7	1	1	NUM
inlawrev-2554	815	8	tax	tax	NOUN
inlawrev-2554	815	9	treaties	treaty	NOUN
inlawrev-2554	815	10	(	(	PUNCT
inlawrev-2554	815	11	cch	cch	NOUN
inlawrev-2554	815	12	)	)	PUNCT
inlawrev-2554	815	13	if	if	SCONJ
inlawrev-2554	815	14	158	158	NUM
inlawrev-2554	815	15	(	(	PUNCT
inlawrev-2554	815	16	june	june	PROPN
inlawrev-2554	815	17	16	16	NUM
inlawrev-2554	815	18	,	,	PUNCT
inlawrev-2554	815	19	1981	1981	NUM
inlawrev-2554	815	20	)	)	PUNCT
inlawrev-2554	815	21	.	.	PUNCT
inlawrev-2554	816	1	^"g	^"g	PUNCT
inlawrev-2554	816	2	.	.	X
inlawrev-2554	816	3	hufbauer	hufbauer	PROPN
inlawrev-2554	816	4	&	&	CCONJ
inlawrev-2554	816	5	d.	d.	PROPN
inlawrev-2554	816	6	foster	foster	PROPN
inlawrev-2554	816	7	,	,	PUNCT
inlawrev-2554	816	8	u.s	u.s	PROPN
inlawrev-2554	816	9	.	.	PROPN
inlawrev-2554	816	10	taxation	taxation	NOUN
inlawrev-2554	816	11	of	of	ADP
inlawrev-2554	816	12	the	the	DET
inlawrev-2554	816	13	u	u	NOUN
inlawrev-2554	816	14	>	>	VERB
inlawrev-2554	816	15	fdistributed	fdistribute	VERB
inlawrev-2554	816	16	income	income	NOUN
inlawrev-2554	816	17	of	of	ADP
inlawrev-2554	816	18	controlled	control	VERB
inlawrev-2554	816	19	foreign	foreign	ADJ
inlawrev-2554	816	20	corporations	corporation	NOUN
inlawrev-2554	816	21	1	1	NUM
inlawrev-2554	816	22	-	-	SYM
inlawrev-2554	816	23	63	63	NUM
inlawrev-2554	816	24	(	(	PUNCT
inlawrev-2554	816	25	tax	tax	NOUN
inlawrev-2554	816	26	policy	policy	NOUN
inlawrev-2554	816	27	research	research	NOUN
inlawrev-2554	816	28	study	study	NOUN
inlawrev-2554	816	29	no	no	INTJ
inlawrev-2554	816	30	.	.	NOUN
inlawrev-2554	816	31	3	3	NUM
inlawrev-2554	816	32	,	,	PUNCT
inlawrev-2554	816	33	essays	essay	NOUN
inlawrev-2554	816	34	in	in	ADP
inlawrev-2554	816	35	international	international	ADJ
inlawrev-2554	816	36	taxation	taxation	NOUN
inlawrev-2554	816	37	:	:	PUNCT
inlawrev-2554	816	38	1976	1976	NUM
inlawrev-2554	816	39	,	,	PUNCT
inlawrev-2554	816	40	1976	1976	NUM
inlawrev-2554	816	41	)	)	PUNCT
inlawrev-2554	816	42	.	.	PUNCT
inlawrev-2554	817	1	exceptions	exception	NOUN
inlawrev-2554	817	2	to	to	PART
inlawrev-2554	817	3	deferral	deferral	ADJ
inlawrev-2554	817	4	are	be	AUX
inlawrev-2554	817	5	found	find	VERB
inlawrev-2554	817	6	in	in	ADP
inlawrev-2554	817	7	i.r.c	i.r.c	NOUN
inlawrev-2554	817	8	.	.	PUNCT
inlawrev-2554	818	1	§	§	PROPN
inlawrev-2554	818	2	§	§	PROPN
inlawrev-2554	818	3	951	951	NUM
inlawrev-2554	818	4	-	-	SYM
inlawrev-2554	818	5	964	964	NUM
inlawrev-2554	818	6	(	(	PUNCT
inlawrev-2554	818	7	west	west	PROPN
inlawrev-2554	818	8	1982	1982	NUM
inlawrev-2554	818	9	&	&	CCONJ
inlawrev-2554	818	10	west	west	PROPN
inlawrev-2554	818	11	supp	supp	PROPN
inlawrev-2554	818	12	.	.	PUNCT
inlawrev-2554	819	1	1983	1983	NUM
inlawrev-2554	819	2	)	)	PUNCT
inlawrev-2554	819	3	(	(	PUNCT
inlawrev-2554	819	4	shareholders	shareholder	NOUN
inlawrev-2554	819	5	currently	currently	ADV
inlawrev-2554	819	6	taxed	tax	VERB
inlawrev-2554	819	7	on	on	ADP
inlawrev-2554	819	8	income	income	NOUN
inlawrev-2554	819	9	of	of	ADP
inlawrev-2554	819	10	a	a	DET
inlawrev-2554	819	11	controlled	control	VERB
inlawrev-2554	819	12	foreign	foreign	ADJ
inlawrev-2554	819	13	corporation	corporation	NOUN
inlawrev-2554	819	14	in	in	ADP
inlawrev-2554	819	15	certain	certain	ADJ
inlawrev-2554	819	16	situations	situation	NOUN
inlawrev-2554	819	17	)	)	PUNCT
inlawrev-2554	819	18	,	,	PUNCT
inlawrev-2554	819	19	and	and	CCONJ
inlawrev-2554	819	20	in	in	ADP
inlawrev-2554	819	21	i.r.c	i.r.c	NOUN
inlawrev-2554	819	22	.	.	PUNCT
inlawrev-2554	820	1	§	§	PROPN
inlawrev-2554	820	2	§	§	PROPN
inlawrev-2554	820	3	551	551	NUM
inlawrev-2554	820	4	-	-	SYM
inlawrev-2554	820	5	558	558	NUM
inlawrev-2554	820	6	(	(	PUNCT
inlawrev-2554	820	7	1976	1976	NUM
inlawrev-2554	820	8	)	)	PUNCT
inlawrev-2554	820	9	(	(	PUNCT
inlawrev-2554	820	10	foreign	foreign	ADJ
inlawrev-2554	820	11	personal	personal	ADJ
inlawrev-2554	820	12	holding	hold	VERB
inlawrev-2554	820	13	companies	company	NOUN
inlawrev-2554	820	14	)	)	PUNCT
inlawrev-2554	820	15	.	.	PUNCT
inlawrev-2554	821	1	^'^^i.r.c	^'^^i.r.c	PROPN
inlawrev-2554	821	2	.	.	PUNCT
inlawrev-2554	822	1	§	§	PROPN
inlawrev-2554	822	2	§	§	PROPN
inlawrev-2554	822	3	901	901	NUM
inlawrev-2554	822	4	-	-	SYM
inlawrev-2554	822	5	904	904	NUM
inlawrev-2554	822	6	(	(	PUNCT
inlawrev-2554	822	7	west	west	PROPN
inlawrev-2554	822	8	1982	1982	NUM
inlawrev-2554	822	9	&	&	CCONJ
inlawrev-2554	822	10	west	west	PROPN
inlawrev-2554	822	11	supp	supp	PROPN
inlawrev-2554	822	12	.	.	PUNCT
inlawrev-2554	822	13	1983	1983	NUM
inlawrev-2554	822	14	)	)	PUNCT
inlawrev-2554	822	15	.	.	PUNCT
inlawrev-2554	823	1	for	for	ADP
inlawrev-2554	823	2	a	a	DET
inlawrev-2554	823	3	lengthy	lengthy	ADJ
inlawrev-2554	823	4	analysis	analysis	NOUN
inlawrev-2554	823	5	of	of	ADP
inlawrev-2554	823	6	the	the	DET
inlawrev-2554	823	7	foreign	foreign	ADJ
inlawrev-2554	823	8	tax	tax	NOUN
inlawrev-2554	823	9	credit	credit	NOUN
inlawrev-2554	823	10	,	,	PUNCT
inlawrev-2554	823	11	see	see	VERB
inlawrev-2554	823	12	e.	e.	PROPN
inlawrev-2554	823	13	owens	owens	PROPN
inlawrev-2554	823	14	,	,	PUNCT
inlawrev-2554	823	15	the	the	DET
inlawrev-2554	823	16	foreign	foreign	ADJ
inlawrev-2554	823	17	tax	tax	NOUN
inlawrev-2554	823	18	credit	credit	NOUN
inlawrev-2554	823	19	(	(	PUNCT
inlawrev-2554	823	20	1961	1961	NUM
inlawrev-2554	823	21	)	)	PUNCT
inlawrev-2554	823	22	.	.	PUNCT
inlawrev-2554	824	1	for	for	ADP
inlawrev-2554	824	2	a	a	DET
inlawrev-2554	824	3	more	more	ADV
inlawrev-2554	824	4	concise	concise	ADJ
inlawrev-2554	824	5	explanation	explanation	NOUN
inlawrev-2554	824	6	,	,	PUNCT
inlawrev-2554	824	7	see	see	VERB
inlawrev-2554	824	8	dale	dale	PROPN
inlawrev-2554	824	9	,	,	PUNCT
inlawrev-2554	824	10	the	the	DET
inlawrev-2554	824	11	reformed	reform	VERB
inlawrev-2554	824	12	foreign	foreign	ADJ
inlawrev-2554	824	13	tocx	tocx	NOUN
inlawrev-2554	824	14	credit	credit	NOUN
inlawrev-2554	824	15	:	:	PUNCT
inlawrev-2554	824	16	a	a	DET
inlawrev-2554	824	17	path	path	NOUN
inlawrev-2554	824	18	through	through	ADP
inlawrev-2554	824	19	the	the	DET
inlawrev-2554	824	20	maze	maze	NOUN
inlawrev-2554	824	21	,	,	PUNCT
inlawrev-2554	824	22	33	33	NUM
inlawrev-2554	824	23	tax	tax	NOUN
inlawrev-2554	824	24	l.	l.	PROPN
inlawrev-2554	824	25	rev	rev	PROPN
inlawrev-2554	824	26	.	.	PROPN
inlawrev-2554	824	27	175	175	NUM
inlawrev-2554	824	28	(	(	PUNCT
inlawrev-2554	824	29	1978	1978	NUM
inlawrev-2554	824	30	)	)	PUNCT
inlawrev-2554	824	31	.	.	PUNCT
inlawrev-2554	825	1	see	see	VERB
inlawrev-2554	825	2	also	also	ADV
inlawrev-2554	825	3	ad	ad	X
inlawrev-2554	825	4	hoc	hoc	X
inlawrev-2554	825	5	committee	committee	NOUN
inlawrev-2554	825	6	on	on	ADP
inlawrev-2554	825	7	foreign	foreign	ADJ
inlawrev-2554	825	8	tax	tax	NOUN
inlawrev-2554	825	9	credit	credit	NOUN
inlawrev-2554	825	10	,	,	PUNCT
inlawrev-2554	825	11	aba	aba	PROPN
inlawrev-2554	825	12	tax	tax	NOUN
inlawrev-2554	825	13	section	section	NOUN
inlawrev-2554	825	14	,	,	PUNCT
inlawrev-2554	825	15	comments	comment	NOUN
inlawrev-2554	825	16	regarding	regard	VERB
inlawrev-2554	825	17	proposed	propose	VERB
inlawrev-2554	825	18	foreign	foreign	ADJ
inlawrev-2554	825	19	tax	tax	NOUN
inlawrev-2554	825	20	credit	credit	NOUN
inlawrev-2554	825	21	regulations	regulation	NOUN
inlawrev-2554	825	22	,	,	PUNCT
inlawrev-2554	825	23	33	33	NUM
inlawrev-2554	825	24	tax	tax	NOUN
inlawrev-2554	825	25	law	law	NOUN
inlawrev-2554	825	26	.	.	PUNCT
inlawrev-2554	826	1	35	35	NUM
inlawrev-2554	826	2	(	(	PUNCT
inlawrev-2554	826	3	1979	1979	NUM
inlawrev-2554	826	4	)	)	PUNCT
inlawrev-2554	826	5	.	.	PUNCT
inlawrev-2554	827	1	the	the	DET
inlawrev-2554	827	2	rationale	rationale	NOUN
inlawrev-2554	827	3	of	of	ADP
inlawrev-2554	827	4	the	the	DET
inlawrev-2554	827	5	foreign	foreign	ADJ
inlawrev-2554	827	6	tax	tax	NOUN
inlawrev-2554	827	7	credit	credit	NOUN
inlawrev-2554	827	8	was	be	AUX
inlawrev-2554	827	9	explained	explain	VERB
inlawrev-2554	827	10	as	as	SCONJ
inlawrev-2554	827	11	follows	follow	VERB
inlawrev-2554	827	12	:	:	PUNCT
inlawrev-2554	828	1	[	[	X
inlawrev-2554	828	2	the	the	X
inlawrev-2554	828	3	]	]	X
inlawrev-2554	828	4	foreign	foreign	ADJ
inlawrev-2554	828	5	tax	tax	NOUN
inlawrev-2554	828	6	credit	credit	NOUN
inlawrev-2554	828	7	system	system	NOUN
inlawrev-2554	828	8	embodies	embody	VERB
inlawrev-2554	828	9	the	the	DET
inlawrev-2554	828	10	principle	principle	NOUN
inlawrev-2554	828	11	that	that	SCONJ
inlawrev-2554	828	12	the	the	DET
inlawrev-2554	828	13	country	country	NOUN
inlawrev-2554	828	14	in	in	ADP
inlawrev-2554	828	15	which	which	PRON
inlawrev-2554	828	16	a	a	DET
inlawrev-2554	828	17	business	business	NOUN
inlawrev-2554	828	18	activity	activity	NOUN
inlawrev-2554	828	19	is	be	AUX
inlawrev-2554	828	20	conducted	conduct	VERB
inlawrev-2554	828	21	(	(	PUNCT
inlawrev-2554	828	22	or	or	CCONJ
inlawrev-2554	828	23	in	in	ADP
inlawrev-2554	828	24	which	which	PRON
inlawrev-2554	828	25	any	any	DET
inlawrev-2554	828	26	income	income	NOUN
inlawrev-2554	828	27	is	be	AUX
inlawrev-2554	828	28	earned	earn	VERB
inlawrev-2554	828	29	)	)	PUNCT
inlawrev-2554	828	30	has	have	AUX
inlawrev-2554	828	31	the	the	DET
inlawrev-2554	828	32	first	first	ADJ
inlawrev-2554	828	33	right	right	NOUN
inlawrev-2554	828	34	to	to	PART
inlawrev-2554	828	35	tax	tax	VERB
inlawrev-2554	828	36	the	the	DET
inlawrev-2554	828	37	income	income	NOUN
inlawrev-2554	828	38	arising	arise	VERB
inlawrev-2554	828	39	from	from	ADP
inlawrev-2554	828	40	activities	activity	NOUN
inlawrev-2554	828	41	in	in	ADP
inlawrev-2554	828	42	that	that	DET
inlawrev-2554	828	43	country	country	NOUN
inlawrev-2554	828	44	,	,	PUNCT
inlawrev-2554	828	45	even	even	ADV
inlawrev-2554	828	46	though	though	SCONJ
inlawrev-2554	828	47	the	the	DET
inlawrev-2554	828	48	activities	activity	NOUN
inlawrev-2554	828	49	are	be	AUX
inlawrev-2554	828	50	conducted	conduct	VERB
inlawrev-2554	828	51	by	by	ADP
inlawrev-2554	828	52	corporations	corporation	NOUN
inlawrev-2554	828	53	or	or	CCONJ
inlawrev-2554	828	54	individuals	individual	NOUN
inlawrev-2554	828	55	resident	resident	ADJ
inlawrev-2554	828	56	in	in	ADP
inlawrev-2554	828	57	other	other	ADJ
inlawrev-2554	828	58	countries	country	NOUN
inlawrev-2554	828	59	.	.	PUNCT
inlawrev-2554	829	1	under	under	ADP
inlawrev-2554	829	2	this	this	DET
inlawrev-2554	829	3	principle	principle	NOUN
inlawrev-2554	829	4	,	,	PUNCT
inlawrev-2554	829	5	the	the	DET
inlawrev-2554	829	6	home	home	NOUN
inlawrev-2554	829	7	country	country	NOUN
inlawrev-2554	829	8	of	of	ADP
inlawrev-2554	829	9	the	the	DET
inlawrev-2554	829	10	individual	individual	NOUN
inlawrev-2554	829	11	or	or	CCONJ
inlawrev-2554	829	12	corporation	corporation	NOUN
inlawrev-2554	829	13	has	have	VERB
inlawrev-2554	829	14	a	a	DET
inlawrev-2554	829	15	residual	residual	ADJ
inlawrev-2554	829	16	right	right	NOUN
inlawrev-2554	829	17	to	to	AUX
inlawrev-2554	829	18	tax	tax	NOUN
inlawrev-2554	829	19	income	income	NOUN
inlawrev-2554	829	20	arising	arise	VERB
inlawrev-2554	829	21	from	from	ADP
inlawrev-2554	829	22	these	these	DET
inlawrev-2554	829	23	activities	activity	NOUN
inlawrev-2554	829	24	,	,	PUNCT
inlawrev-2554	829	25	but	but	CCONJ
inlawrev-2554	829	26	recognizes	recognize	VERB
inlawrev-2554	829	27	the	the	DET
inlawrev-2554	829	28	obligation	obligation	NOUN
inlawrev-2554	829	29	to	to	PART
inlawrev-2554	829	30	insure	insure	VERB
inlawrev-2554	829	31	that	that	SCONJ
inlawrev-2554	829	32	double	double	ADJ
inlawrev-2554	829	33	taxation	taxation	NOUN
inlawrev-2554	829	34	does	do	AUX
inlawrev-2554	829	35	not	not	PART
inlawrev-2554	829	36	result	result	VERB
inlawrev-2554	829	37	.	.	PUNCT
inlawrev-2554	830	1	some	some	DET
inlawrev-2554	830	2	countries	country	NOUN
inlawrev-2554	830	3	avoid	avoid	VERB
inlawrev-2554	830	4	double	double	ADJ
inlawrev-2554	830	5	taxation	taxation	NOUN
inlawrev-2554	830	6	by	by	ADP
inlawrev-2554	830	7	exempting	exempt	VERB
inlawrev-2554	830	8	foreign	foreign	ADJ
inlawrev-2554	830	9	source	source	NOUN
inlawrev-2554	830	10	income	income	NOUN
inlawrev-2554	830	11	from	from	ADP
inlawrev-2554	830	12	tax	tax	NOUN
inlawrev-2554	830	13	altogether	altogether	ADV
inlawrev-2554	830	14	.	.	PUNCT
inlawrev-2554	831	1	for	for	ADP
inlawrev-2554	831	2	u.s	u.s	PROPN
inlawrev-2554	831	3	.	.	PROPN
inlawrev-2554	831	4	taxpayers	taxpayer	NOUN
inlawrev-2554	831	5	,	,	PUNCT
inlawrev-2554	831	6	however	however	ADV
inlawrev-2554	831	7	,	,	PUNCT
inlawrev-2554	831	8	the	the	DET
inlawrev-2554	831	9	foreign	foreign	ADJ
inlawrev-2554	831	10	taxcredit	taxcredit	NOUN
inlawrev-2554	831	11	system	system	NOUN
inlawrev-2554	831	12	,	,	PUNCT
inlawrev-2554	831	13	providing	provide	VERB
inlawrev-2554	831	14	a	a	DET
inlawrev-2554	831	15	dollar	dollar	NOUN
inlawrev-2554	831	16	-	-	PUNCT
inlawrev-2554	831	17	for	for	ADP
inlawrev-2554	831	18	-	-	PUNCT
inlawrev-2554	831	19	dollar	dollar	NOUN
inlawrev-2554	831	20	credit	credit	NOUN
inlawrev-2554	831	21	against	against	ADP
inlawrev-2554	831	22	u.s	u.s	PROPN
inlawrev-2554	831	23	.	.	PROPN
inlawrev-2554	831	24	tax	tax	NOUN
inlawrev-2554	831	25	liability	liability	NOUN
inlawrev-2554	831	26	for	for	ADP
inlawrev-2554	831	27	income	income	NOUN
inlawrev-2554	831	28	taxes	taxis	NOUN
inlawrev-2554	831	29	paid	pay	VERB
inlawrev-2554	831	30	to	to	ADP
inlawrev-2554	831	31	a	a	DET
inlawrev-2554	831	32	foreign	foreign	ADJ
inlawrev-2554	831	33	country	country	NOUN
inlawrev-2554	831	34	,	,	PUNCT
inlawrev-2554	831	35	is	be	AUX
inlawrev-2554	831	36	the	the	DET
inlawrev-2554	831	37	mechanism	mechanism	NOUN
inlawrev-2554	831	38	by	by	ADP
inlawrev-2554	831	39	which	which	PRON
inlawrev-2554	831	40	double	double	ADJ
inlawrev-2554	831	41	taxation	taxation	NOUN
inlawrev-2554	831	42	is	be	AUX
inlawrev-2554	831	43	avoided	avoid	VERB
inlawrev-2554	831	44	.	.	PUNCT
inlawrev-2554	832	1	joint	joint	ADJ
inlawrev-2554	832	2	committee	committee	PROPN
inlawrev-2554	832	3	on	on	ADP
inlawrev-2554	832	4	taxation	taxation	NOUN
inlawrev-2554	832	5	234	234	NUM
inlawrev-2554	832	6	,	,	PUNCT
inlawrev-2554	832	7	1976	1976	NUM
inlawrev-2554	832	8	-	-	SYM
inlawrev-2554	832	9	3	3	NUM
inlawrev-2554	832	10	c.b	c.b	PROPN
inlawrev-2554	832	11	.	.	PROPN
inlawrev-2554	832	12	246	246	NUM
inlawrev-2554	832	13	;	;	PUNCT
inlawrev-2554	832	14	see	see	VERB
inlawrev-2554	832	15	surrey	surrey	NOUN
inlawrev-2554	832	16	,	,	PUNCT
inlawrev-2554	832	17	current	current	ADJ
inlawrev-2554	832	18	issues	issue	NOUN
inlawrev-2554	832	19	in	in	ADP
inlawrev-2554	832	20	the	the	DET
inlawrev-2554	832	21	taxation	taxation	NOUN
inlawrev-2554	832	22	of	of	ADP
inlawrev-2554	832	23	corporate	corporate	ADJ
inlawrev-2554	832	24	foreign	foreign	ADJ
inlawrev-2554	832	25	investment	investment	NOUN
inlawrev-2554	832	26	,	,	PUNCT
inlawrev-2554	832	27	56	56	NUM
inlawrev-2554	832	28	colum	colum	NOUN
inlawrev-2554	832	29	.	.	PUNCT
inlawrev-2554	833	1	l.	l.	PROPN
inlawrev-2554	833	2	rev	rev	PROPN
inlawrev-2554	833	3	.	.	PROPN
inlawrev-2554	833	4	815	815	NUM
inlawrev-2554	833	5	(	(	PUNCT
inlawrev-2554	833	6	1956	1956	NUM
inlawrev-2554	833	7	)	)	PUNCT
inlawrev-2554	833	8	.	.	PUNCT
inlawrev-2554	834	1	^^surrey	^^surrey	PROPN
inlawrev-2554	834	2	,	,	PUNCT
inlawrev-2554	834	3	reflections	reflection	NOUN
inlawrev-2554	834	4	on	on	ADP
inlawrev-2554	834	5	the	the	DET
inlawrev-2554	834	6	allocation	allocation	NOUN
inlawrev-2554	834	7	of	of	ADP
inlawrev-2554	834	8	income	income	NOUN
inlawrev-2554	834	9	and	and	CCONJ
inlawrev-2554	834	10	expenses	expense	NOUN
inlawrev-2554	834	11	among	among	ADP
inlawrev-2554	834	12	national	national	ADJ
inlawrev-2554	834	13	tax	tax	NOUN
inlawrev-2554	834	14	jurisdictions	jurisdiction	NOUN
inlawrev-2554	834	15	,	,	PUNCT
inlawrev-2554	834	16	10	10	NUM
inlawrev-2554	834	17	law	law	NOUN
inlawrev-2554	834	18	&	&	CCONJ
inlawrev-2554	834	19	pol'y	pol'y	NOUN
inlawrev-2554	834	20	in	in	ADP
inlawrev-2554	834	21	int'l	int'l	NOUN
inlawrev-2554	834	22	bus	bus	NOUN
inlawrev-2554	834	23	.	.	PUNCT
inlawrev-2554	835	1	409	409	NUM
inlawrev-2554	835	2	,	,	PUNCT
inlawrev-2554	835	3	415	415	NUM
inlawrev-2554	835	4	-	-	SYM
inlawrev-2554	835	5	16	16	NUM
inlawrev-2554	835	6	(	(	PUNCT
inlawrev-2554	835	7	1978	1978	NUM
inlawrev-2554	835	8	)	)	PUNCT
inlawrev-2554	836	1	;	;	PUNCT
inlawrev-2554	836	2	see	see	VERB
inlawrev-2554	836	3	also	also	ADV
inlawrev-2554	836	4	g.a.o	g.a.o	PROPN
inlawrev-2554	836	5	.	.	PUNCT
inlawrev-2554	837	1	report-1982	report-1982	ADJ
inlawrev-2554	837	2	,	,	PUNCT
inlawrev-2554	837	3	supra	supra	ADJ
inlawrev-2554	837	4	note	note	NOUN
inlawrev-2554	837	5	3	3	NUM
inlawrev-2554	837	6	,	,	PUNCT
inlawrev-2554	837	7	at	at	ADP
inlawrev-2554	837	8	32	32	NUM
inlawrev-2554	837	9	;	;	PUNCT
inlawrev-2554	837	10	hellerstein	hellerstein	NOUN
inlawrev-2554	837	11	,	,	PUNCT
inlawrev-2554	837	12	supra	supra	PROPN
inlawrev-2554	837	13	note	note	NOUN
inlawrev-2554	837	14	71	71	NUM
inlawrev-2554	837	15	,	,	PUNCT
inlawrev-2554	837	16	at	at	ADP
inlawrev-2554	837	17	162	162	NUM
inlawrev-2554	837	18	-	-	SYM
inlawrev-2554	837	19	63	63	NUM
inlawrev-2554	837	20	.	.	PUNCT
inlawrev-2554	838	1	^"b	^"b	PUNCT
inlawrev-2554	838	2	.	.	X
inlawrev-2554	839	1	bittker	bittker	PROPN
inlawrev-2554	839	2	,	,	PUNCT
inlawrev-2554	839	3	federal	federal	ADJ
inlawrev-2554	839	4	taxation	taxation	NOUN
inlawrev-2554	839	5	of	of	ADP
inlawrev-2554	839	6	income	income	NOUN
inlawrev-2554	839	7	,	,	PUNCT
inlawrev-2554	839	8	estates	estate	NOUN
inlawrev-2554	839	9	and	and	CCONJ
inlawrev-2554	839	10	gifts	gift	NOUN
inlawrev-2554	839	11	t	t	PROPN
inlawrev-2554	839	12	69.2.1	69.2.1	NOUN
inlawrev-2554	839	13	(	(	PUNCT
inlawrev-2554	839	14	1981	1981	NUM
inlawrev-2554	839	15	)	)	PUNCT
inlawrev-2554	839	16	.	.	PUNCT
inlawrev-2554	840	1	816	816	NUM
inlawrev-2554	840	2	indiana	indiana	PROPN
inlawrev-2554	840	3	law	law	PROPN
inlawrev-2554	840	4	review	review	NOUN
inlawrev-2554	840	5	[	[	X
inlawrev-2554	840	6	vol	vol	NOUN
inlawrev-2554	840	7	.	.	PUNCT
inlawrev-2554	841	1	16:783	16:783	NUM
inlawrev-2554	841	2	taxes.^^^	taxes.^^^	PROPN
inlawrev-2554	841	3	section	section	NOUN
inlawrev-2554	841	4	901(a	901(a	NOUN
inlawrev-2554	841	5	)	)	PUNCT
inlawrev-2554	841	6	provides	provide	VERB
inlawrev-2554	841	7	for	for	ADP
inlawrev-2554	841	8	a	a	DET
inlawrev-2554	841	9	credit	credit	NOUN
inlawrev-2554	841	10	for	for	ADP
inlawrev-2554	841	11	taxes	taxis	NOUN
inlawrev-2554	841	12	deemed	deem	VERB
inlawrev-2554	841	13	to	to	PART
inlawrev-2554	841	14	have	have	AUX
inlawrev-2554	841	15	been	be	AUX
inlawrev-2554	841	16	paid	pay	VERB
inlawrev-2554	841	17	pursuant	pursuant	ADV
inlawrev-2554	841	18	to	to	ADP
inlawrev-2554	841	19	section	section	NOUN
inlawrev-2554	841	20	902	902	NUM
inlawrev-2554	841	21	.	.	PUNCT
inlawrev-2554	842	1	under	under	ADP
inlawrev-2554	842	2	section	section	NOUN
inlawrev-2554	842	3	902(a	902(a	PROPN
inlawrev-2554	842	4	)	)	PUNCT
inlawrev-2554	842	5	,	,	PUNCT
inlawrev-2554	842	6	a	a	DET
inlawrev-2554	842	7	domestic	domestic	ADJ
inlawrev-2554	842	8	corporation	corporation	NOUN
inlawrev-2554	842	9	which	which	PRON
inlawrev-2554	842	10	has	have	AUX
inlawrev-2554	842	11	received	receive	VERB
inlawrev-2554	842	12	a	a	DET
inlawrev-2554	842	13	dividend	dividend	NOUN
inlawrev-2554	842	14	from	from	ADP
inlawrev-2554	842	15	a	a	DET
inlawrev-2554	842	16	foreign	foreign	ADJ
inlawrev-2554	842	17	subsidiary	subsidiary	NOUN
inlawrev-2554	842	18	will	will	AUX
inlawrev-2554	842	19	be	be	AUX
inlawrev-2554	842	20	deemed	deem	VERB
inlawrev-2554	842	21	to	to	PART
inlawrev-2554	842	22	have	have	AUX
inlawrev-2554	842	23	paid	pay	VERB
inlawrev-2554	842	24	any	any	DET
inlawrev-2554	842	25	foreign	foreign	ADJ
inlawrev-2554	842	26	taxes	taxis	NOUN
inlawrev-2554	842	27	paid	pay	VERB
inlawrev-2554	842	28	by	by	ADP
inlawrev-2554	842	29	the	the	DET
inlawrev-2554	842	30	foreign	foreign	ADJ
inlawrev-2554	842	31	subsidiary	subsidiary	NOUN
inlawrev-2554	842	32	with	with	ADP
inlawrev-2554	842	33	respect	respect	NOUN
inlawrev-2554	842	34	to	to	ADP
inlawrev-2554	842	35	the	the	DET
inlawrev-2554	842	36	earnings	earning	NOUN
inlawrev-2554	842	37	from	from	ADP
inlawrev-2554	842	38	which	which	PRON
inlawrev-2554	842	39	the	the	DET
inlawrev-2554	842	40	dividend	dividend	NOUN
inlawrev-2554	842	41	is	be	AUX
inlawrev-2554	842	42	distributed.^^	distributed.^^	NOUN
inlawrev-2554	842	43	this	this	DET
inlawrev-2554	842	44	credit	credit	NOUN
inlawrev-2554	842	45	may	may	AUX
inlawrev-2554	842	46	be	be	AUX
inlawrev-2554	842	47	computed	compute	VERB
inlawrev-2554	842	48	by	by	ADP
inlawrev-2554	842	49	multiplying	multiply	VERB
inlawrev-2554	842	50	the	the	DET
inlawrev-2554	842	51	foreign	foreign	ADJ
inlawrev-2554	842	52	taxes	taxis	NOUN
inlawrev-2554	842	53	of	of	ADP
inlawrev-2554	842	54	the	the	DET
inlawrev-2554	842	55	subsidiary	subsidiary	NOUN
inlawrev-2554	842	56	by	by	ADP
inlawrev-2554	842	57	a	a	DET
inlawrev-2554	842	58	fraction	fraction	NOUN
inlawrev-2554	842	59	which	which	PRON
inlawrev-2554	842	60	consists	consist	VERB
inlawrev-2554	842	61	of	of	ADP
inlawrev-2554	842	62	dividends	dividend	NOUN
inlawrev-2554	842	63	received	receive	VERB
inlawrev-2554	842	64	over	over	ADP
inlawrev-2554	842	65	the	the	DET
inlawrev-2554	842	66	after	after	ADP
inlawrev-2554	842	67	-	-	PUNCT
inlawrev-2554	842	68	tax	tax	NOUN
inlawrev-2554	842	69	profits	profit	NOUN
inlawrev-2554	842	70	of	of	ADP
inlawrev-2554	842	71	the	the	DET
inlawrev-2554	842	72	foreign	foreign	ADJ
inlawrev-2554	842	73	subsidiary	subsidiary	NOUN
inlawrev-2554	843	1	.^^	.^^	PROPN
inlawrev-2554	843	2	*	*	PUNCT
inlawrev-2554	843	3	if	if	SCONJ
inlawrev-2554	843	4	a	a	DET
inlawrev-2554	843	5	domestic	domestic	ADJ
inlawrev-2554	843	6	corporation	corporation	NOUN
inlawrev-2554	843	7	elects	elect	NOUN
inlawrev-2554	843	8	to	to	PART
inlawrev-2554	843	9	take	take	VERB
inlawrev-2554	843	10	advantage	advantage	NOUN
inlawrev-2554	843	11	of	of	ADP
inlawrev-2554	843	12	this	this	DET
inlawrev-2554	843	13	foreign	foreign	ADJ
inlawrev-2554	843	14	tax	tax	NOUN
inlawrev-2554	843	15	credit	credit	NOUN
inlawrev-2554	843	16	,	,	PUNCT
inlawrev-2554	843	17	then	then	ADV
inlawrev-2554	843	18	internal	internal	PROPN
inlawrev-2554	843	19	revenue	revenue	NOUN
inlawrev-2554	843	20	code	code	NOUN
inlawrev-2554	843	21	section	section	NOUN
inlawrev-2554	843	22	78	78	NUM
inlawrev-2554	843	23	requires	require	VERB
inlawrev-2554	843	24	that	that	SCONJ
inlawrev-2554	843	25	the	the	DET
inlawrev-2554	843	26	domestic	domestic	ADJ
inlawrev-2554	843	27	corporation	corporation	NOUN
inlawrev-2554	843	28	include	include	VERB
inlawrev-2554	843	29	in	in	ADP
inlawrev-2554	843	30	gross	gross	ADJ
inlawrev-2554	843	31	income	income	NOUN
inlawrev-2554	843	32	an	an	DET
inlawrev-2554	843	33	amount	amount	NOUN
inlawrev-2554	843	34	equal	equal	ADJ
inlawrev-2554	843	35	to	to	ADP
inlawrev-2554	843	36	the	the	DET
inlawrev-2554	843	37	deemed	deem	VERB
inlawrev-2554	843	38	-	-	PUNCT
inlawrev-2554	843	39	paid	pay	VERB
inlawrev-2554	843	40	tax	tax	NOUN
inlawrev-2554	843	41	credit	credit	NOUN
inlawrev-2554	843	42	computed	compute	VERB
inlawrev-2554	843	43	pursuant	pursuant	ADJ
inlawrev-2554	843	44	to	to	ADP
inlawrev-2554	843	45	section	section	NOUN
inlawrev-2554	843	46	902(a	902(a	PROPN
inlawrev-2554	843	47	)	)	PUNCT
inlawrev-2554	843	48	,	,	PUNCT
inlawrev-2554	843	49	which	which	DET
inlawrev-2554	843	50	amount	amount	NOUN
inlawrev-2554	843	51	is	be	AUX
inlawrev-2554	843	52	to	to	PART
inlawrev-2554	843	53	be	be	AUX
inlawrev-2554	843	54	treated	treat	VERB
inlawrev-2554	843	55	as	as	ADP
inlawrev-2554	843	56	a	a	DET
inlawrev-2554	843	57	dividend	dividend	NOUN
inlawrev-2554	843	58	received	receive	VERB
inlawrev-2554	843	59	by	by	ADP
inlawrev-2554	843	60	the	the	DET
inlawrev-2554	843	61	domestic	domestic	ADJ
inlawrev-2554	843	62	corporation	corporation	NOUN
inlawrev-2554	843	63	in	in	ADP
inlawrev-2554	843	64	addition	addition	NOUN
inlawrev-2554	843	65	to	to	ADP
inlawrev-2554	843	66	the	the	DET
inlawrev-2554	843	67	amount	amount	NOUN
inlawrev-2554	843	68	of	of	ADP
inlawrev-2554	843	69	the	the	DET
inlawrev-2554	843	70	dividend	dividend	NOUN
inlawrev-2554	843	71	actually	actually	ADV
inlawrev-2554	843	72	received	receive	VERB
inlawrev-2554	843	73	from	from	ADP
inlawrev-2554	843	74	the	the	DET
inlawrev-2554	843	75	foreign	foreign	ADJ
inlawrev-2554	843	76	subsidiary.^^^	subsidiary.^^^	PROPN
inlawrev-2554	843	77	this	this	DET
inlawrev-2554	843	78	procedure	procedure	NOUN
inlawrev-2554	843	79	with	with	ADP
inlawrev-2554	843	80	respect	respect	NOUN
inlawrev-2554	843	81	to	to	ADP
inlawrev-2554	843	82	the	the	DET
inlawrev-2554	843	83	augmentation	augmentation	NOUN
inlawrev-2554	843	84	of	of	ADP
inlawrev-2554	843	85	foreign	foreign	ADJ
inlawrev-2554	843	86	-	-	PUNCT
inlawrev-2554	843	87	source	source	NOUN
inlawrev-2554	843	88	dividend	dividend	NOUN
inlawrev-2554	843	89	income	income	NOUN
inlawrev-2554	843	90	is	be	AUX
inlawrev-2554	843	91	commonly	commonly	ADV
inlawrev-2554	843	92	referred	refer	VERB
inlawrev-2554	843	93	to	to	ADP
inlawrev-2554	843	94	as	as	ADP
inlawrev-2554	843	95	"	"	PUNCT
inlawrev-2554	843	96	gross	gross	ADJ
inlawrev-2554	843	97	-	-	PUNCT
inlawrev-2554	843	98	up	up	NOUN
inlawrev-2554	843	99	"	"	PUNCT
inlawrev-2554	843	100	.	.	PUNCT
inlawrev-2554	844	1	®	®	NOUN
inlawrev-2554	844	2	*	*	PUNCT
inlawrev-2554	844	3	although	although	SCONJ
inlawrev-2554	844	4	the	the	DET
inlawrev-2554	844	5	amount	amount	NOUN
inlawrev-2554	844	6	of	of	ADP
inlawrev-2554	844	7	gross	gross	ADJ
inlawrev-2554	844	8	-	-	PUNCT
inlawrev-2554	844	9	up	up	NOUN
inlawrev-2554	844	10	is	be	AUX
inlawrev-2554	844	11	never	never	ADV
inlawrev-2554	844	12	ac^^^geen	ac^^^geen	PROPN
inlawrev-2554	844	13	&	&	CCONJ
inlawrev-2554	844	14	schreyer	schreyer	NOUN
inlawrev-2554	844	15	,	,	PUNCT
inlawrev-2554	844	16	foreign	foreign	ADJ
inlawrev-2554	844	17	tax	tax	NOUN
inlawrev-2554	844	18	credit	credit	NOUN
inlawrev-2554	844	19	-	-	PUNCT
inlawrev-2554	844	20	qualification	qualification	NOUN
inlawrev-2554	844	21	and	and	CCONJ
inlawrev-2554	844	22	computation	computation	NOUN
inlawrev-2554	844	23	,	,	PUNCT
inlawrev-2554	844	24	5	5	NUM
inlawrev-2554	844	25	-	-	PUNCT
inlawrev-2554	844	26	4th	4th	ADJ
inlawrev-2554	844	27	tax	tax	NOUN
inlawrev-2554	844	28	mgmt	mgmt	NOUN
inlawrev-2554	844	29	.	.	PUNCT
inlawrev-2554	845	1	a-3	a-3	PROPN
inlawrev-2554	845	2	(	(	PUNCT
inlawrev-2554	845	3	1979	1979	NUM
inlawrev-2554	845	4	)	)	PUNCT
inlawrev-2554	845	5	.	.	PUNCT
inlawrev-2554	846	1	^^^see	^^^see	VERB
inlawrev-2554	846	2	generally	generally	ADV
inlawrev-2554	846	3	,	,	PUNCT
inlawrev-2554	846	4	r.	r.	PROPN
inlawrev-2554	846	5	rhoades	rhoades	PROPN
inlawrev-2554	846	6	,	,	PUNCT
inlawrev-2554	846	7	income	income	NOUN
inlawrev-2554	846	8	taxation	taxation	NOUN
inlawrev-2554	846	9	of	of	ADP
inlawrev-2554	846	10	foreign	foreign	ADJ
inlawrev-2554	846	11	related	relate	VERB
inlawrev-2554	846	12	transactions	transaction	NOUN
inlawrev-2554	846	13	§	§	PROPN
inlawrev-2554	846	14	5.06[2	5.06[2	NUM
inlawrev-2554	846	15	]	]	X
inlawrev-2554	846	16	(	(	PUNCT
inlawrev-2554	846	17	1982	1982	NUM
inlawrev-2554	846	18	)	)	PUNCT
inlawrev-2554	846	19	;	;	PUNCT
inlawrev-2554	846	20	e.	e.	PROPN
inlawrev-2554	846	21	owens	owens	PROPN
inlawrev-2554	846	22	&	&	CCONJ
inlawrev-2554	846	23	g.	g.	PROPN
inlawrev-2554	846	24	ball	ball	PROPN
inlawrev-2554	846	25	,	,	PUNCT
inlawrev-2554	846	26	the	the	DET
inlawrev-2554	846	27	indirect	indirect	ADJ
inlawrev-2554	846	28	credit	credit	NOUN
inlawrev-2554	846	29	(	(	PUNCT
inlawrev-2554	846	30	1976	1976	NUM
inlawrev-2554	846	31	)	)	PUNCT
inlawrev-2554	846	32	.	.	PUNCT
inlawrev-2554	847	1	the	the	DET
inlawrev-2554	847	2	amount	amount	NOUN
inlawrev-2554	847	3	of	of	ADP
inlawrev-2554	847	4	taxes	taxis	NOUN
inlawrev-2554	847	5	deemed	deem	VERB
inlawrev-2554	847	6	paid	pay	VERB
inlawrev-2554	847	7	by	by	ADP
inlawrev-2554	847	8	the	the	DET
inlawrev-2554	847	9	domestic	domestic	ADJ
inlawrev-2554	847	10	corporation	corporation	NOUN
inlawrev-2554	847	11	is	be	AUX
inlawrev-2554	847	12	the	the	DET
inlawrev-2554	847	13	proportion	proportion	NOUN
inlawrev-2554	847	14	of	of	ADP
inlawrev-2554	847	15	the	the	DET
inlawrev-2554	847	16	foreign	foreign	ADJ
inlawrev-2554	847	17	taxes	taxis	NOUN
inlawrev-2554	847	18	on	on	ADP
inlawrev-2554	847	19	accumulated	accumulate	VERB
inlawrev-2554	847	20	profits	profit	NOUN
inlawrev-2554	847	21	which	which	PRON
inlawrev-2554	847	22	the	the	DET
inlawrev-2554	847	23	amount	amount	NOUN
inlawrev-2554	847	24	of	of	ADP
inlawrev-2554	847	25	the	the	DET
inlawrev-2554	847	26	dividend	dividend	NOUN
inlawrev-2554	847	27	bears	bear	VERB
inlawrev-2554	847	28	to	to	ADP
inlawrev-2554	847	29	the	the	DET
inlawrev-2554	847	30	accumulated	accumulate	VERB
inlawrev-2554	847	31	profits	profit	NOUN
inlawrev-2554	847	32	in	in	ADP
inlawrev-2554	847	33	excess	excess	NOUN
inlawrev-2554	847	34	of	of	ADP
inlawrev-2554	847	35	the	the	DET
inlawrev-2554	847	36	foreign	foreign	ADJ
inlawrev-2554	847	37	taxes	taxis	NOUN
inlawrev-2554	847	38	.	.	PUNCT
inlawrev-2554	848	1	geen	geen	PROPN
inlawrev-2554	848	2	&	&	CCONJ
inlawrev-2554	848	3	schreyer	schreyer	PROPN
inlawrev-2554	848	4	,	,	PUNCT
inlawrev-2554	848	5	supra	supra	PROPN
inlawrev-2554	848	6	note	note	PROPN
inlawrev-2554	848	7	252	252	NUM
inlawrev-2554	848	8	,	,	PUNCT
inlawrev-2554	848	9	at	at	ADP
inlawrev-2554	848	10	a-31	a-31	NOUN
inlawrev-2554	848	11	to	to	ADP
inlawrev-2554	848	12	a-32	a-32	PROPN
inlawrev-2554	848	13	.	.	PUNCT
inlawrev-2554	849	1	the	the	DET
inlawrev-2554	849	2	"	"	PUNCT
inlawrev-2554	849	3	accumulated	accumulate	VERB
inlawrev-2554	849	4	profits	profit	NOUN
inlawrev-2554	849	5	"	"	PUNCT
inlawrev-2554	849	6	of	of	ADP
inlawrev-2554	849	7	the	the	DET
inlawrev-2554	849	8	foreign	foreign	ADJ
inlawrev-2554	849	9	subsidiary	subsidiary	NOUN
inlawrev-2554	849	10	are	be	AUX
inlawrev-2554	849	11	the	the	DET
inlawrev-2554	849	12	pre	pre	ADJ
inlawrev-2554	849	13	-	-	ADJ
inlawrev-2554	849	14	tax	tax	ADJ
inlawrev-2554	849	15	profits	profit	NOUN
inlawrev-2554	849	16	without	without	ADP
inlawrev-2554	849	17	reduction	reduction	NOUN
inlawrev-2554	849	18	for	for	ADP
inlawrev-2554	849	19	the	the	DET
inlawrev-2554	849	20	foreign	foreign	ADJ
inlawrev-2554	849	21	taxes	taxis	NOUN
inlawrev-2554	849	22	.	.	PUNCT
inlawrev-2554	850	1	i.r.c	i.r.c	NOUN
inlawrev-2554	850	2	.	.	PUNCT
inlawrev-2554	851	1	§	§	PROPN
inlawrev-2554	851	2	902(c)(1	902(c)(1	NUM
inlawrev-2554	851	3	)	)	PUNCT
inlawrev-2554	851	4	(	(	PUNCT
inlawrev-2554	851	5	1976	1976	NUM
inlawrev-2554	851	6	)	)	PUNCT
inlawrev-2554	851	7	;	;	PUNCT
inlawrev-2554	851	8	treas	treas	PROPN
inlawrev-2554	851	9	.	.	PUNCT
inlawrev-2554	851	10	regs	regs	PROPN
inlawrev-2554	851	11	.	.	PUNCT
inlawrev-2554	852	1	§	§	PROPN
inlawrev-2554	852	2	§	§	PROPN
inlawrev-2554	852	3	1.902	1.902	NUM
inlawrev-2554	852	4	-	-	PUNCT
inlawrev-2554	852	5	l(e	l(e	NOUN
inlawrev-2554	852	6	)	)	PUNCT
inlawrev-2554	852	7	,	,	PUNCT
inlawrev-2554	852	8	1.902	1.902	NUM
inlawrev-2554	852	9	-	-	SYM
inlawrev-2554	852	10	l(f	l(f	PROPN
inlawrev-2554	852	11	)	)	PUNCT
inlawrev-2554	852	12	(	(	PUNCT
inlawrev-2554	852	13	1980	1980	NUM
inlawrev-2554	852	14	)	)	PUNCT
inlawrev-2554	852	15	.	.	PUNCT
inlawrev-2554	853	1	see	see	VERB
inlawrev-2554	853	2	schoenfeld	schoenfeld	PROPN
inlawrev-2554	853	3	,	,	PUNCT
inlawrev-2554	853	4	some	some	DET
inlawrev-2554	853	5	definitional	definitional	ADJ
inlawrev-2554	853	6	problems	problem	NOUN
inlawrev-2554	853	7	in	in	ADP
inlawrev-2554	853	8	the	the	DET
inlawrev-2554	853	9	deemed	deem	VERB
inlawrev-2554	853	10	paid	pay	VERB
inlawrev-2554	853	11	foreign	foreign	ADJ
inlawrev-2554	853	12	tax	tax	NOUN
inlawrev-2554	853	13	credit	credit	NOUN
inlawrev-2554	853	14	of	of	ADP
inlawrev-2554	853	15	section	section	NOUN
inlawrev-2554	853	16	902	902	NUM
inlawrev-2554	853	17	:	:	PUNCT
inlawrev-2554	853	18	"	"	PUNCT
inlawrev-2554	853	19	dividends	dividend	NOUN
inlawrev-2554	853	20	"	"	PUNCT
inlawrev-2554	853	21	and	and	CCONJ
inlawrev-2554	853	22	"	"	PUNCT
inlawrev-2554	853	23	accumulated	accumulate	VERB
inlawrev-2554	853	24	profits	profit	NOUN
inlawrev-2554	853	25	"	"	PUNCT
inlawrev-2554	853	26	,	,	PUNCT
inlawrev-2554	853	27	18	18	NUM
inlawrev-2554	853	28	tax	tax	NOUN
inlawrev-2554	853	29	l.	l.	PROPN
inlawrev-2554	853	30	rev	rev	PROPN
inlawrev-2554	853	31	.	.	PROPN
inlawrev-2554	853	32	401	401	NUM
inlawrev-2554	853	33	(	(	PUNCT
inlawrev-2554	853	34	1963	1963	NUM
inlawrev-2554	853	35	)	)	PUNCT
inlawrev-2554	853	36	;	;	PUNCT
inlawrev-2554	853	37	see	see	VERB
inlawrev-2554	853	38	also	also	ADV
inlawrev-2554	853	39	rev	rev	VERB
inlawrev-2554	853	40	.	.	PUNCT
inlawrev-2554	853	41	rul	rul	NOUN
inlawrev-2554	853	42	.	.	PUNCT
inlawrev-2554	854	1	71	71	NUM
inlawrev-2554	854	2	-	-	SYM
inlawrev-2554	854	3	65	65	NUM
inlawrev-2554	854	4	,	,	PUNCT
inlawrev-2554	854	5	1971	1971	NUM
inlawrev-2554	854	6	-	-	SYM
inlawrev-2554	854	7	1	1	NUM
inlawrev-2554	854	8	c.b	c.b	PROPN
inlawrev-2554	854	9	.	.	PROPN
inlawrev-2554	854	10	212	212	NUM
inlawrev-2554	854	11	(	(	PUNCT
inlawrev-2554	854	12	treatment	treatment	NOUN
inlawrev-2554	854	13	of	of	ADP
inlawrev-2554	854	14	dividends	dividend	NOUN
inlawrev-2554	854	15	in	in	ADP
inlawrev-2554	854	16	kind	kind	NOUN
inlawrev-2554	854	17	for	for	ADP
inlawrev-2554	854	18	purposes	purpose	NOUN
inlawrev-2554	854	19	of	of	ADP
inlawrev-2554	854	20	the	the	DET
inlawrev-2554	854	21	§	§	PROPN
inlawrev-2554	854	22	902	902	NUM
inlawrev-2554	854	23	credit	credit	NOUN
inlawrev-2554	854	24	computations	computation	NOUN
inlawrev-2554	854	25	)	)	PUNCT
inlawrev-2554	854	26	.	.	PUNCT
inlawrev-2554	855	1	"	"	PUNCT
inlawrev-2554	855	2	^b	^b	PROPN
inlawrev-2554	855	3	.	.	PUNCT
inlawrev-2554	855	4	bittker	bittker	PROPN
inlawrev-2554	855	5	&	&	CCONJ
inlawrev-2554	855	6	j.	j.	PROPN
inlawrev-2554	855	7	eustice	eustice	PROPN
inlawrev-2554	855	8	,	,	PUNCT
inlawrev-2554	855	9	supra	supra	PROPN
inlawrev-2554	855	10	note	note	NOUN
inlawrev-2554	855	11	246	246	NUM
inlawrev-2554	855	12	,	,	PUNCT
inlawrev-2554	855	13	at	at	ADP
inlawrev-2554	855	14	1	1	NUM
inlawrev-2554	855	15	17.11	17.11	NUM
inlawrev-2554	855	16	.	.	PUNCT
inlawrev-2554	856	1	see	see	VERB
inlawrev-2554	856	2	geen	geen	PROPN
inlawrev-2554	856	3	&	&	CCONJ
inlawrev-2554	856	4	schrever	schrever	PROPN
inlawrev-2554	856	5	,	,	PUNCT
inlawrev-2554	856	6	supra	supra	PROPN
inlawrev-2554	856	7	note	note	PROPN
inlawrev-2554	856	8	252	252	NUM
inlawrev-2554	856	9	,	,	PUNCT
inlawrev-2554	856	10	at	at	ADP
inlawrev-2554	856	11	a-32	a-32	PROPN
inlawrev-2554	856	12	.	.	PROPN
inlawrev-2554	857	1	in	in	ADP
inlawrev-2554	857	2	american	american	PROPN
inlawrev-2554	857	3	chicle	chicle	PROPN
inlawrev-2554	857	4	co.	co.	PROPN
inlawrev-2554	857	5	v.	v.	PROPN
inlawrev-2554	857	6	united	united	PROPN
inlawrev-2554	857	7	states	states	PROPN
inlawrev-2554	857	8	,	,	PUNCT
inlawrev-2554	857	9	316	316	NUM
inlawrev-2554	857	10	u.s	u.s	PROPN
inlawrev-2554	857	11	.	.	PROPN
inlawrev-2554	857	12	450	450	NUM
inlawrev-2554	857	13	(	(	PUNCT
inlawrev-2554	857	14	1942	1942	NUM
inlawrev-2554	857	15	)	)	PUNCT
inlawrev-2554	857	16	,	,	PUNCT
inlawrev-2554	857	17	the	the	DET
inlawrev-2554	857	18	court	court	NOUN
inlawrev-2554	857	19	held	hold	VERB
inlawrev-2554	857	20	that	that	SCONJ
inlawrev-2554	857	21	for	for	ADP
inlawrev-2554	857	22	purposes	purpose	NOUN
inlawrev-2554	857	23	of	of	ADP
inlawrev-2554	857	24	computing	compute	VERB
inlawrev-2554	857	25	the	the	DET
inlawrev-2554	857	26	credit	credit	NOUN
inlawrev-2554	857	27	,	,	PUNCT
inlawrev-2554	857	28	"	"	PUNCT
inlawrev-2554	857	29	accumulated	accumulate	VERB
inlawrev-2554	857	30	profits	profit	NOUN
inlawrev-2554	857	31	"	"	PUNCT
inlawrev-2554	857	32	of	of	ADP
inlawrev-2554	857	33	the	the	DET
inlawrev-2554	857	34	foreign	foreign	ADJ
inlawrev-2554	857	35	subsidiary	subsidiary	NOUN
inlawrev-2554	857	36	were	be	AUX
inlawrev-2554	857	37	to	to	PART
inlawrev-2554	857	38	be	be	AUX
inlawrev-2554	857	39	defined	define	VERB
inlawrev-2554	857	40	as	as	ADP
inlawrev-2554	857	41	the	the	DET
inlawrev-2554	857	42	foreign	foreign	ADJ
inlawrev-2554	857	43	subsidiary	subsidiary	NOUN
inlawrev-2554	857	44	's	's	PART
inlawrev-2554	857	45	total	total	ADJ
inlawrev-2554	857	46	pre	pre	ADJ
inlawrev-2554	857	47	-	-	ADJ
inlawrev-2554	857	48	tax	tax	ADJ
inlawrev-2554	857	49	profits	profit	NOUN
inlawrev-2554	857	50	less	less	ADJ
inlawrev-2554	857	51	the	the	DET
inlawrev-2554	857	52	foreign	foreign	ADJ
inlawrev-2554	857	53	income	income	NOUN
inlawrev-2554	857	54	taxes	taxis	NOUN
inlawrev-2554	857	55	.	.	PUNCT
inlawrev-2554	858	1	for	for	ADP
inlawrev-2554	858	2	a	a	DET
inlawrev-2554	858	3	description	description	NOUN
inlawrev-2554	858	4	of	of	ADP
inlawrev-2554	858	5	this	this	DET
inlawrev-2554	858	6	outdated	outdated	ADJ
inlawrev-2554	858	7	approach	approach	NOUN
inlawrev-2554	858	8	,	,	PUNCT
inlawrev-2554	858	9	see	see	VERB
inlawrev-2554	858	10	r.	r.	PROPN
inlawrev-2554	858	11	rhoades	rhoades	PROPN
inlawrev-2554	858	12	,	,	PUNCT
inlawrev-2554	858	13	supra	supra	PROPN
inlawrev-2554	858	14	note	note	NOUN
inlawrev-2554	858	15	253	253	NUM
inlawrev-2554	858	16	,	,	PUNCT
inlawrev-2554	858	17	at	at	ADP
inlawrev-2554	858	18	§	§	PROPN
inlawrev-2554	858	19	§	§	PROPN
inlawrev-2554	858	20	5.06[4]-[5	5.06[4]-[5	NUM
inlawrev-2554	858	21	]	]	PUNCT
inlawrev-2554	858	22	.	.	PUNCT
inlawrev-2554	859	1	the	the	DET
inlawrev-2554	859	2	american	american	PROPN
inlawrev-2554	859	3	chicle	chicle	PROPN
inlawrev-2554	859	4	rule	rule	NOUN
inlawrev-2554	859	5	was	be	AUX
inlawrev-2554	859	6	criticized	criticize	VERB
inlawrev-2554	859	7	because	because	SCONJ
inlawrev-2554	859	8	it	it	PRON
inlawrev-2554	859	9	did	do	AUX
inlawrev-2554	859	10	not	not	PART
inlawrev-2554	859	11	avoid	avoid	VERB
inlawrev-2554	859	12	the	the	DET
inlawrev-2554	859	13	allowance	allowance	NOUN
inlawrev-2554	859	14	of	of	ADP
inlawrev-2554	859	15	what	what	PRON
inlawrev-2554	859	16	would	would	AUX
inlawrev-2554	859	17	otherwise	otherwise	ADV
inlawrev-2554	859	18	amount	amount	VERB
inlawrev-2554	859	19	to	to	ADP
inlawrev-2554	859	20	both	both	DET
inlawrev-2554	859	21	a	a	DET
inlawrev-2554	859	22	deduction	deduction	NOUN
inlawrev-2554	859	23	and	and	CCONJ
inlawrev-2554	859	24	a	a	DET
inlawrev-2554	859	25	credit	credit	NOUN
inlawrev-2554	859	26	for	for	ADP
inlawrev-2554	859	27	the	the	DET
inlawrev-2554	859	28	foreign	foreign	ADJ
inlawrev-2554	859	29	taxes	taxis	NOUN
inlawrev-2554	859	30	.	.	PUNCT
inlawrev-2554	860	1	this	this	PRON
inlawrev-2554	860	2	led	lead	VERB
inlawrev-2554	860	3	to	to	ADP
inlawrev-2554	860	4	the	the	DET
inlawrev-2554	860	5	enactment	enactment	NOUN
inlawrev-2554	860	6	of	of	ADP
inlawrev-2554	860	7	the	the	DET
inlawrev-2554	860	8	gross	gross	ADJ
inlawrev-2554	860	9	-	-	PUNCT
inlawrev-2554	860	10	up	up	ADP
inlawrev-2554	860	11	provision	provision	NOUN
inlawrev-2554	860	12	.	.	PUNCT
inlawrev-2554	861	1	see	see	VERB
inlawrev-2554	861	2	i.r.c	i.r.c	NOUN
inlawrev-2554	861	3	.	.	PUNCT
inlawrev-2554	862	1	§	§	PROPN
inlawrev-2554	862	2	78	78	NUM
inlawrev-2554	862	3	(	(	PUNCT
inlawrev-2554	862	4	1976	1976	NUM
inlawrev-2554	862	5	)	)	PUNCT
inlawrev-2554	862	6	;	;	PUNCT
inlawrev-2554	862	7	geen	geen	PROPN
inlawrev-2554	862	8	&	&	CCONJ
inlawrev-2554	862	9	schreyer	schreyer	PROPN
inlawrev-2554	862	10	,	,	PUNCT
inlawrev-2554	862	11	supra	supra	PROPN
inlawrev-2554	862	12	note	note	PROPN
inlawrev-2554	862	13	252	252	NUM
inlawrev-2554	862	14	,	,	PUNCT
inlawrev-2554	862	15	at	at	ADP
inlawrev-2554	862	16	a-31	a-31	NOUN
inlawrev-2554	862	17	to	to	ADP
inlawrev-2554	862	18	a-32	a-32	PROPN
inlawrev-2554	862	19	.	.	PUNCT
inlawrev-2554	862	20	^^^the	^^^the	DET
inlawrev-2554	862	21	tax	tax	NOUN
inlawrev-2554	862	22	base	base	NOUN
inlawrev-2554	862	23	for	for	ADP
inlawrev-2554	862	24	the	the	DET
inlawrev-2554	862	25	domestic	domestic	ADJ
inlawrev-2554	862	26	corporation	corporation	NOUN
inlawrev-2554	862	27	is	be	AUX
inlawrev-2554	862	28	the	the	DET
inlawrev-2554	862	29	actual	actual	ADJ
inlawrev-2554	862	30	dividend	dividend	NOUN
inlawrev-2554	862	31	plus	plus	CCONJ
inlawrev-2554	862	32	the	the	DET
inlawrev-2554	862	33	dividend	dividend	NOUN
inlawrev-2554	862	34	deemed	deem	VERB
inlawrev-2554	862	35	received	receive	VERB
inlawrev-2554	862	36	under	under	ADP
inlawrev-2554	862	37	i.r.c	i.r.c	NOUN
inlawrev-2554	862	38	.	.	PUNCT
inlawrev-2554	863	1	§	§	PROPN
inlawrev-2554	863	2	78	78	NUM
inlawrev-2554	863	3	(	(	PUNCT
inlawrev-2554	863	4	1976	1976	NUM
inlawrev-2554	863	5	)	)	PUNCT
inlawrev-2554	863	6	.	.	PUNCT
inlawrev-2554	864	1	see	see	VERB
inlawrev-2554	864	2	r.	r.	PROPN
inlawrev-2554	864	3	rhoades	rhoades	PROPN
inlawrev-2554	864	4	,	,	PUNCT
inlawrev-2554	864	5	supra	supra	PROPN
inlawrev-2554	864	6	note	note	NOUN
inlawrev-2554	864	7	253	253	NUM
inlawrev-2554	864	8	,	,	PUNCT
inlawrev-2554	864	9	§	§	PROPN
inlawrev-2554	864	10	5.06[7	5.06[7	NUM
inlawrev-2554	864	11	]	]	PUNCT
inlawrev-2554	864	12	,	,	PUNCT
inlawrev-2554	864	13	at	at	ADP
inlawrev-2554	864	14	5	5	NUM
inlawrev-2554	864	15	-	-	SYM
inlawrev-2554	864	16	142	142	NUM
inlawrev-2554	864	17	&	&	CCONJ
inlawrev-2554	864	18	n.86	n.86	PROPN
inlawrev-2554	864	19	.	.	PROPN
inlawrev-2554	864	20	under	under	ADP
inlawrev-2554	864	21	proposed	propose	VERB
inlawrev-2554	864	22	regulations	regulation	NOUN
inlawrev-2554	864	23	§	§	PROPN
inlawrev-2554	864	24	1.902	1.902	NUM
inlawrev-2554	864	25	-	-	PUNCT
inlawrev-2554	864	26	3(d)(l)(ii	3(d)(l)(ii	NUM
inlawrev-2554	864	27	)	)	PUNCT
inlawrev-2554	864	28	,	,	PUNCT
inlawrev-2554	864	29	the	the	DET
inlawrev-2554	864	30	dividend	dividend	NOUN
inlawrev-2554	864	31	deemed	deem	VERB
inlawrev-2554	864	32	received	receive	VERB
inlawrev-2554	864	33	is	be	AUX
inlawrev-2554	864	34	treated	treat	VERB
inlawrev-2554	864	35	as	as	ADP
inlawrev-2554	864	36	being	be	AUX
inlawrev-2554	864	37	received	receive	VERB
inlawrev-2554	864	38	by	by	ADP
inlawrev-2554	864	39	the	the	DET
inlawrev-2554	864	40	parent	parent	NOUN
inlawrev-2554	864	41	corporation	corporation	NOUN
inlawrev-2554	864	42	from	from	ADP
inlawrev-2554	864	43	the	the	DET
inlawrev-2554	864	44	same	same	ADJ
inlawrev-2554	864	45	foreign	foreign	ADJ
inlawrev-2554	864	46	subsidiary	subsidiary	NOUN
inlawrev-2554	864	47	as	as	SCONJ
inlawrev-2554	864	48	was	be	AUX
inlawrev-2554	864	49	the	the	DET
inlawrev-2554	864	50	actual	actual	ADJ
inlawrev-2554	864	51	dividend	dividend	NOUN
inlawrev-2554	864	52	.	.	PUNCT
inlawrev-2554	865	1	i	i	PRON
inlawrev-2554	865	2	d.	d.	PROPN
inlawrev-2554	865	3	the	the	DET
inlawrev-2554	865	4	§	§	PROPN
inlawrev-2554	865	5	78	78	NUM
inlawrev-2554	865	6	dividend	dividend	NOUN
inlawrev-2554	865	7	is	be	AUX
inlawrev-2554	865	8	treated	treat	VERB
inlawrev-2554	865	9	as	as	ADP
inlawrev-2554	865	10	a	a	DET
inlawrev-2554	865	11	dividend	dividend	NOUN
inlawrev-2554	865	12	for	for	ADP
inlawrev-2554	865	13	practically	practically	ADV
inlawrev-2554	865	14	all	all	DET
inlawrev-2554	865	15	purposes	purpose	NOUN
inlawrev-2554	865	16	of	of	ADP
inlawrev-2554	865	17	the	the	DET
inlawrev-2554	865	18	internal	internal	ADJ
inlawrev-2554	865	19	revenue	revenue	NOUN
inlawrev-2554	865	20	code	code	NOUN
inlawrev-2554	865	21	.	.	PUNCT
inlawrev-2554	866	1	i	i	PRON
inlawrev-2554	866	2	d.	d.	PROPN
inlawrev-2554	866	3	§	§	PROPN
inlawrev-2554	866	4	5.06[7	5.06[7	PROPN
inlawrev-2554	866	5	]	]	X
inlawrev-2554	866	6	.	.	PUNCT
inlawrev-2554	867	1	^^for	^^for	ADP
inlawrev-2554	867	2	a	a	DET
inlawrev-2554	867	3	thorough	thorough	ADJ
inlawrev-2554	867	4	description	description	NOUN
inlawrev-2554	867	5	of	of	ADP
inlawrev-2554	867	6	the	the	DET
inlawrev-2554	867	7	concept	concept	NOUN
inlawrev-2554	867	8	of	of	ADP
inlawrev-2554	867	9	"	"	PUNCT
inlawrev-2554	867	10	gross	gross	ADJ
inlawrev-2554	867	11	-	-	PUNCT
inlawrev-2554	867	12	up	up	NOUN
inlawrev-2554	867	13	,	,	PUNCT
inlawrev-2554	867	14	"	"	PUNCT
inlawrev-2554	867	15	see	see	VERB
inlawrev-2554	867	16	r.	r.	PROPN
inlawrev-2554	867	17	rhoades	rhoades	PROPN
inlawrev-2554	867	18	,	,	PUNCT
inlawrev-2554	867	19	supra	supra	PROPN
inlawrev-2554	867	20	note	note	NOUN
inlawrev-2554	867	21	53	53	NUM
inlawrev-2554	867	22	,	,	PUNCT
inlawrev-2554	867	23	at	at	ADP
inlawrev-2554	867	24	§	§	PROPN
inlawrev-2554	867	25	5.06[7	5.06[7	NUM
inlawrev-2554	867	26	]	]	PUNCT
inlawrev-2554	867	27	,	,	PUNCT
inlawrev-2554	867	28	together	together	ADV
inlawrev-2554	867	29	with	with	ADP
inlawrev-2554	867	30	other	other	ADJ
inlawrev-2554	867	31	related	related	ADJ
inlawrev-2554	867	32	sections	section	NOUN
inlawrev-2554	867	33	contained	contain	VERB
inlawrev-2554	867	34	in	in	ADP
inlawrev-2554	867	35	the	the	DET
inlawrev-2554	867	36	text	text	NOUN
inlawrev-2554	867	37	in	in	ADP
inlawrev-2554	867	38	connection	connection	NOUN
inlawrev-2554	867	39	therewith	therewith	NOUN
inlawrev-2554	867	40	;	;	PUNCT
inlawrev-2554	867	41	see	see	VERB
inlawrev-2554	867	42	also	also	ADV
inlawrev-2554	867	43	b.	b.	PROPN
inlawrev-2554	867	44	bittker	bittker	PROPN
inlawrev-2554	867	45	,	,	PUNCT
inlawrev-2554	867	46	supra	supra	PROPN
inlawrev-2554	867	47	note	note	NOUN
inlawrev-2554	867	48	251	251	NUM
inlawrev-2554	867	49	,	,	PUNCT
inlawrev-2554	867	50	at	at	ADP
inlawrev-2554	867	51	f	f	PROPN
inlawrev-2554	867	52	69.2	69.2	NUM
inlawrev-2554	867	53	.	.	PUNCT
inlawrev-2554	868	1	woolworth	woolworth	NOUN
inlawrev-2554	868	2	provided	provide	VERB
inlawrev-2554	868	3	1983	1983	NUM
inlawrev-2554	868	4	]	]	PUNCT
inlawrev-2554	868	5	taxing	tax	VERB
inlawrev-2554	868	6	multinational	multinational	ADJ
inlawrev-2554	868	7	corporations	corporation	NOUN
inlawrev-2554	868	8	817	817	NUM
inlawrev-2554	868	9	tually	tually	ADV
inlawrev-2554	868	10	received	receive	VERB
inlawrev-2554	868	11	,	,	PUNCT
inlawrev-2554	868	12	it	it	PRON
inlawrev-2554	868	13	is	be	AUX
inlawrev-2554	868	14	deemed	deem	VERB
inlawrev-2554	868	15	as	as	ADP
inlawrev-2554	868	16	having	having	AUX
inlawrev-2554	868	17	been	be	AUX
inlawrev-2554	868	18	received	receive	VERB
inlawrev-2554	868	19	by	by	ADP
inlawrev-2554	868	20	the	the	DET
inlawrev-2554	868	21	domestic	domestic	ADJ
inlawrev-2554	868	22	corporation	corporation	NOUN
inlawrev-2554	868	23	from	from	ADP
inlawrev-2554	868	24	the	the	DET
inlawrev-2554	868	25	foreign	foreign	ADJ
inlawrev-2554	868	26	subsidiaries	subsidiary	NOUN
inlawrev-2554	868	27	for	for	ADP
inlawrev-2554	868	28	purposes	purpose	NOUN
inlawrev-2554	868	29	of	of	ADP
inlawrev-2554	868	30	claiming	claim	VERB
inlawrev-2554	868	31	the	the	DET
inlawrev-2554	868	32	foreign	foreign	ADJ
inlawrev-2554	868	33	tax	tax	NOUN
inlawrev-2554	868	34	credit.^^^	credit.^^^	NOUN
inlawrev-2554	868	35	the	the	DET
inlawrev-2554	868	36	second	second	ADJ
inlawrev-2554	868	37	issue	issue	NOUN
inlawrev-2554	868	38	raised	raise	VERB
inlawrev-2554	868	39	in	in	ADP
inlawrev-2554	868	40	woolworth	woolworth	NOUN
inlawrev-2554	868	41	concerned	concern	VERB
inlawrev-2554	868	42	the	the	DET
inlawrev-2554	868	43	apportionment	apportionment	NOUN
inlawrev-2554	868	44	of	of	ADP
inlawrev-2554	868	45	the	the	DET
inlawrev-2554	868	46	gross	gross	ADJ
inlawrev-2554	868	47	-	-	PUNCT
inlawrev-2554	868	48	up	up	ADP
inlawrev-2554	868	49	dividend	dividend	NOUN
inlawrev-2554	868	50	income	income	NOUN
inlawrev-2554	868	51	deemed	deem	VERB
inlawrev-2554	868	52	received	receive	VERB
inlawrev-2554	868	53	by	by	ADP
inlawrev-2554	868	54	the	the	DET
inlawrev-2554	868	55	parent	parent	NOUN
inlawrev-2554	868	56	corporation	corporation	NOUN
inlawrev-2554	868	57	from	from	ADP
inlawrev-2554	868	58	its	its	PRON
inlawrev-2554	868	59	foreign	foreign	ADJ
inlawrev-2554	868	60	subsidiaries.^^	subsidiaries.^^	NOUN
inlawrev-2554	868	61	®	®	NOUN
inlawrev-2554	868	62	woolworth	woolworth	NOUN
inlawrev-2554	868	63	did	do	AUX
inlawrev-2554	868	64	not	not	PART
inlawrev-2554	868	65	report	report	VERB
inlawrev-2554	868	66	the	the	DET
inlawrev-2554	868	67	federal	federal	ADJ
inlawrev-2554	868	68	gross	gross	ADJ
inlawrev-2554	868	69	-	-	PUNCT
inlawrev-2554	868	70	up	up	ADP
inlawrev-2554	868	71	amount	amount	NOUN
inlawrev-2554	868	72	as	as	ADP
inlawrev-2554	868	73	new	new	PROPN
inlawrev-2554	868	74	mexico	mexico	PROPN
inlawrev-2554	868	75	business	business	NOUN
inlawrev-2554	868	76	income.^^	income.^^	NOUN
inlawrev-2554	868	77	®	®	NOUN
inlawrev-2554	868	78	on	on	ADP
inlawrev-2554	868	79	audit	audit	NOUN
inlawrev-2554	868	80	,	,	PUNCT
inlawrev-2554	868	81	the	the	DET
inlawrev-2554	868	82	state	state	NOUN
inlawrev-2554	868	83	took	take	VERB
inlawrev-2554	868	84	the	the	DET
inlawrev-2554	868	85	position	position	NOUN
inlawrev-2554	868	86	that	that	PRON
inlawrev-2554	868	87	gross	gross	ADJ
inlawrev-2554	868	88	-	-	PUNCT
inlawrev-2554	868	89	up	up	NOUN
inlawrev-2554	868	90	is	be	AUX
inlawrev-2554	868	91	business	business	NOUN
inlawrev-2554	868	92	income	income	NOUN
inlawrev-2554	868	93	subject	subject	ADJ
inlawrev-2554	868	94	to	to	ADP
inlawrev-2554	868	95	apportionment.^	apportionment.^	PROPN
inlawrev-2554	868	96	*	*	NOUN
inlawrev-2554	868	97	"	"	PUNCT
inlawrev-2554	868	98	the	the	DET
inlawrev-2554	868	99	state	state	NOUN
inlawrev-2554	868	100	court	court	PROPN
inlawrev-2554	868	101	of	of	ADP
inlawrev-2554	868	102	appeals	appeals	PROPN
inlawrev-2554	868	103	disagreed	disagree	VERB
inlawrev-2554	868	104	with	with	ADP
inlawrev-2554	868	105	the	the	DET
inlawrev-2554	868	106	characterization	characterization	NOUN
inlawrev-2554	868	107	of	of	ADP
inlawrev-2554	868	108	gross	gross	ADJ
inlawrev-2554	868	109	-	-	PUNCT
inlawrev-2554	868	110	up	up	NOUN
inlawrev-2554	868	111	as	as	ADP
inlawrev-2554	868	112	business	business	NOUN
inlawrev-2554	868	113	income	income	NOUN
inlawrev-2554	868	114	and	and	CCONJ
inlawrev-2554	868	115	excluded	exclude	VERB
inlawrev-2554	868	116	the	the	DET
inlawrev-2554	868	117	amount	amount	NOUN
inlawrev-2554	868	118	from	from	ADP
inlawrev-2554	868	119	apportionable	apportionable	ADJ
inlawrev-2554	868	120	income.^^^	income.^^^	PROPN
inlawrev-2554	868	121	the	the	DET
inlawrev-2554	868	122	new	new	PROPN
inlawrev-2554	868	123	mexico	mexico	PROPN
inlawrev-2554	868	124	supreme	supreme	PROPN
inlawrev-2554	868	125	court	court	PROPN
inlawrev-2554	868	126	rejected	reject	VERB
inlawrev-2554	868	127	the	the	DET
inlawrev-2554	868	128	corporation	corporation	NOUN
inlawrev-2554	868	129	's	's	PART
inlawrev-2554	868	130	constitutional	constitutional	ADJ
inlawrev-2554	868	131	challenges	challenge	NOUN
inlawrev-2554	868	132	to	to	ADP
inlawrev-2554	868	133	the	the	DET
inlawrev-2554	868	134	inclusion	inclusion	NOUN
inlawrev-2554	868	135	of	of	ADP
inlawrev-2554	868	136	the	the	DET
inlawrev-2554	868	137	gross	gross	ADJ
inlawrev-2554	868	138	-	-	PUNCT
inlawrev-2554	868	139	up	up	ADP
inlawrev-2554	868	140	amount	amount	NOUN
inlawrev-2554	868	141	in	in	ADP
inlawrev-2554	868	142	apportionable	apportionable	ADJ
inlawrev-2554	868	143	income^*^	income^*^	NOUN
inlawrev-2554	868	144	and	and	CCONJ
inlawrev-2554	868	145	also	also	ADV
inlawrev-2554	868	146	rejected	reject	VERB
inlawrev-2554	868	147	the	the	DET
inlawrev-2554	868	148	corporation	corporation	NOUN
inlawrev-2554	868	149	's	's	PART
inlawrev-2554	868	150	contention	contention	NOUN
inlawrev-2554	868	151	that	that	SCONJ
inlawrev-2554	868	152	the	the	DET
inlawrev-2554	868	153	apportionment	apportionment	ADJ
inlawrev-2554	868	154	formula	formula	NOUN
inlawrev-2554	868	155	should	should	AUX
inlawrev-2554	868	156	be	be	AUX
inlawrev-2554	868	157	adjusted	adjust	VERB
inlawrev-2554	868	158	if	if	SCONJ
inlawrev-2554	868	159	the	the	DET
inlawrev-2554	868	160	dividend	dividend	NOUN
inlawrev-2554	868	161	income	income	NOUN
inlawrev-2554	868	162	were	be	AUX
inlawrev-2554	868	163	found	find	VERB
inlawrev-2554	868	164	to	to	PART
inlawrev-2554	868	165	be	be	AUX
inlawrev-2554	868	166	apportionable.^*^	apportionable.^*^	VERB
inlawrev-2554	868	167	the	the	DET
inlawrev-2554	868	168	united	united	PROPN
inlawrev-2554	868	169	states	states	PROPN
inlawrev-2554	868	170	supreme	supreme	PROPN
inlawrev-2554	868	171	court	court	PROPN
inlawrev-2554	868	172	determined	determine	VERB
inlawrev-2554	868	173	that	that	SCONJ
inlawrev-2554	868	174	the	the	DET
inlawrev-2554	868	175	foreign	foreign	ADJ
inlawrev-2554	868	176	tax	tax	NOUN
inlawrev-2554	868	177	credit	credit	NOUN
inlawrev-2554	868	178	of	of	ADP
inlawrev-2554	868	179	woolworth	woolworth	NOUN
inlawrev-2554	868	180	related	relate	VERB
inlawrev-2554	868	181	to	to	ADP
inlawrev-2554	868	182	the	the	DET
inlawrev-2554	868	183	taxation	taxation	NOUN
inlawrev-2554	868	184	by	by	ADP
inlawrev-2554	868	185	foreign	foreign	ADJ
inlawrev-2554	868	186	countries	country	NOUN
inlawrev-2554	868	187	the	the	DET
inlawrev-2554	868	188	following	follow	VERB
inlawrev-2554	868	189	example	example	NOUN
inlawrev-2554	868	190	illustrating	illustrate	VERB
inlawrev-2554	868	191	the	the	DET
inlawrev-2554	868	192	foregoing	forego	VERB
inlawrev-2554	868	193	methods	method	NOUN
inlawrev-2554	868	194	:	:	PUNCT
inlawrev-2554	868	195	"	"	PUNCT
inlawrev-2554	868	196	if	if	SCONJ
inlawrev-2554	868	197	a	a	DET
inlawrev-2554	868	198	foreign	foreign	ADJ
inlawrev-2554	868	199	subsidary	subsidary	NOUN
inlawrev-2554	868	200	of	of	ADP
inlawrev-2554	868	201	a	a	DET
inlawrev-2554	868	202	united	united	PROPN
inlawrev-2554	868	203	states	states	PROPN
inlawrev-2554	868	204	parent	parent	NOUN
inlawrev-2554	868	205	earns	earn	VERB
inlawrev-2554	868	206	$	$	SYM
inlawrev-2554	868	207	100	100	NUM
inlawrev-2554	868	208	,	,	PUNCT
inlawrev-2554	868	209	pays	pay	VERB
inlawrev-2554	868	210	foreign	foreign	ADJ
inlawrev-2554	868	211	tax	tax	NOUN
inlawrev-2554	868	212	of	of	ADP
inlawrev-2554	868	213	$	$	SYM
inlawrev-2554	868	214	40	40	NUM
inlawrev-2554	868	215	,	,	PUNCT
inlawrev-2554	868	216	and	and	CCONJ
inlawrev-2554	868	217	pays	pay	VERB
inlawrev-2554	868	218	a	a	DET
inlawrev-2554	868	219	dividend	dividend	NOUN
inlawrev-2554	868	220	of	of	ADP
inlawrev-2554	868	221	$	$	SYM
inlawrev-2554	868	222	30	30	NUM
inlawrev-2554	868	223	out	out	ADP
inlawrev-2554	868	224	of	of	ADP
inlawrev-2554	868	225	its	its	PRON
inlawrev-2554	868	226	after	after	ADP
inlawrev-2554	868	227	-	-	PUNCT
inlawrev-2554	868	228	tax	tax	NOUN
inlawrev-2554	868	229	profits	profit	NOUN
inlawrev-2554	868	230	of	of	ADP
inlawrev-2554	868	231	$	$	SYM
inlawrev-2554	868	232	60	60	NUM
inlawrev-2554	868	233	the	the	DET
inlawrev-2554	868	234	deemed	deem	VERB
inlawrev-2554	868	235	paid	pay	VERB
inlawrev-2554	868	236	foreign	foreign	ADJ
inlawrev-2554	868	237	tax	tax	NOUN
inlawrev-2554	868	238	credit	credit	NOUN
inlawrev-2554	868	239	of	of	ADP
inlawrev-2554	868	240	the	the	DET
inlawrev-2554	868	241	parent	parent	NOUN
inlawrev-2554	868	242	under	under	ADP
inlawrev-2554	868	243	section	section	NOUN
inlawrev-2554	868	244	902(a	902(a	PROPN
inlawrev-2554	868	245	)	)	PUNCT
inlawrev-2554	868	246	is	be	AUX
inlawrev-2554	868	247	30/60	30/60	NUM
inlawrev-2554	868	248	x	x	SYM
inlawrev-2554	868	249	$	$	SYM
inlawrev-2554	868	250	40	40	NUM
inlawrev-2554	868	251	,	,	PUNCT
inlawrev-2554	868	252	or	or	CCONJ
inlawrev-2554	868	253	$	$	SYM
inlawrev-2554	868	254	20	20	NUM
inlawrev-2554	868	255	.	.	PUNCT
inlawrev-2554	869	1	the	the	DET
inlawrev-2554	869	2	parent	parent	NOUN
inlawrev-2554	869	3	includes	include	VERB
inlawrev-2554	869	4	$	$	SYM
inlawrev-2554	869	5	50	50	NUM
inlawrev-2554	869	6	in	in	ADP
inlawrev-2554	869	7	dividend	dividend	NOUN
inlawrev-2554	869	8	income	income	NOUN
inlawrev-2554	869	9	(	(	PUNCT
inlawrev-2554	869	10	i.e.	i.e.	X
inlawrev-2554	869	11	,	,	PUNCT
inlawrev-2554	869	12	the	the	DET
inlawrev-2554	869	13	actual	actual	ADJ
inlawrev-2554	869	14	dividend	dividend	NOUN
inlawrev-2554	869	15	of	of	ADP
inlawrev-2554	869	16	$	$	SYM
inlawrev-2554	869	17	30	30	NUM
inlawrev-2554	869	18	plus	plus	CCONJ
inlawrev-2554	869	19	$	$	SYM
inlawrev-2554	869	20	20	20	NUM
inlawrev-2554	869	21	of	of	ADP
inlawrev-2554	869	22	"	"	PUNCT
inlawrev-2554	869	23	gross	gross	ADJ
inlawrev-2554	869	24	-	-	PUNCT
inlawrev-2554	869	25	up	up	NOUN
inlawrev-2554	869	26	"	"	PUNCT
inlawrev-2554	869	27	)	)	PUNCT
inlawrev-2554	869	28	and	and	CCONJ
inlawrev-2554	869	29	claims	claim	VERB
inlawrev-2554	869	30	a	a	DET
inlawrev-2554	869	31	foreign	foreign	ADJ
inlawrev-2554	869	32	tax	tax	NOUN
inlawrev-2554	869	33	credit	credit	NOUN
inlawrev-2554	869	34	of	of	ADP
inlawrev-2554	869	35	$	$	SYM
inlawrev-2554	869	36	20	20	NUM
inlawrev-2554	869	37	against	against	ADP
inlawrev-2554	869	38	the	the	DET
inlawrev-2554	869	39	federal	federal	ADJ
inlawrev-2554	869	40	income	income	NOUN
inlawrev-2554	869	41	tax	tax	NOUN
inlawrev-2554	869	42	on	on	ADP
inlawrev-2554	869	43	this	this	DET
inlawrev-2554	869	44	income	income	NOUN
inlawrev-2554	869	45	.	.	PUNCT
inlawrev-2554	869	46	"	"	PUNCT
inlawrev-2554	870	1	woolworth	woolworth	NOUN
inlawrev-2554	870	2	,	,	PUNCT
inlawrev-2554	870	3	102	102	NUM
inlawrev-2554	870	4	s.	s.	PROPN
inlawrev-2554	870	5	ct	ct	PROPN
inlawrev-2554	870	6	.	.	PUNCT
inlawrev-2554	871	1	at	at	ADP
inlawrev-2554	871	2	3132	3132	NUM
inlawrev-2554	871	3	n.6	n.6	NOUN
inlawrev-2554	871	4	.	.	PUNCT
inlawrev-2554	872	1	another	another	DET
inlawrev-2554	872	2	good	good	ADJ
inlawrev-2554	872	3	example	example	NOUN
inlawrev-2554	872	4	may	may	AUX
inlawrev-2554	872	5	be	be	AUX
inlawrev-2554	872	6	found	find	VERB
inlawrev-2554	872	7	at	at	ADP
inlawrev-2554	872	8	geen	geen	PROPN
inlawrev-2554	872	9	&	&	CCONJ
inlawrev-2554	872	10	schreyer	schreyer	PROPN
inlawrev-2554	872	11	,	,	PUNCT
inlawrev-2554	872	12	supra	supra	PROPN
inlawrev-2554	872	13	note	note	PROPN
inlawrev-2554	872	14	252	252	NUM
inlawrev-2554	872	15	,	,	PUNCT
inlawrev-2554	872	16	at	at	ADP
inlawrev-2554	872	17	a-32	a-32	PROPN
inlawrev-2554	872	18	.	.	PUNCT
inlawrev-2554	872	19	'	'	PUNCT
inlawrev-2554	873	1	^''woolworth	^''woolworth	PROPN
inlawrev-2554	873	2	,	,	PUNCT
inlawrev-2554	873	3	102	102	NUM
inlawrev-2554	873	4	s.	s.	PROPN
inlawrev-2554	873	5	ct	ct	PROPN
inlawrev-2554	873	6	.	.	PUNCT
inlawrev-2554	874	1	at	at	ADP
inlawrev-2554	874	2	3132	3132	NUM
inlawrev-2554	874	3	.	.	PUNCT
inlawrev-2554	875	1	the	the	DET
inlawrev-2554	875	2	court	court	NOUN
inlawrev-2554	875	3	reasoned	reason	VERB
inlawrev-2554	875	4	that	that	SCONJ
inlawrev-2554	875	5	the	the	DET
inlawrev-2554	875	6	"	"	PUNCT
inlawrev-2554	875	7	gross	gross	ADJ
inlawrev-2554	875	8	-	-	PUNCT
inlawrev-2554	875	9	up	up	ADP
inlawrev-2554	875	10	computation	computation	NOUN
inlawrev-2554	875	11	is	be	AUX
inlawrev-2554	875	12	a	a	DET
inlawrev-2554	875	13	figure	figure	NOUN
inlawrev-2554	875	14	that	that	SCONJ
inlawrev-2554	875	15	the	the	DET
inlawrev-2554	875	16	federal	federal	ADJ
inlawrev-2554	875	17	government	government	NOUN
inlawrev-2554	875	18	'	'	PUNCT
inlawrev-2554	875	19	deems	deem	NOUN
inlawrev-2554	875	20	'	'	PART
inlawrev-2554	875	21	woolworth	woolworth	NOUN
inlawrev-2554	875	22	to	to	PART
inlawrev-2554	875	23	have	have	AUX
inlawrev-2554	875	24	received	receive	VERB
inlawrev-2554	875	25	for	for	ADP
inlawrev-2554	875	26	purposes	purpose	NOUN
inlawrev-2554	875	27	of	of	ADP
inlawrev-2554	875	28	part	part	NOUN
inlawrev-2554	875	29	of	of	ADP
inlawrev-2554	875	30	woolworth	woolworth	NOUN
inlawrev-2554	875	31	's	's	PART
inlawrev-2554	875	32	federal	federal	ADJ
inlawrev-2554	875	33	foreign	foreign	ADJ
inlawrev-2554	875	34	tax	tax	NOUN
inlawrev-2554	875	35	credit	credit	NOUN
inlawrev-2554	875	36	calculation	calculation	NOUN
inlawrev-2554	875	37	.	.	PUNCT
inlawrev-2554	875	38	"	"	PUNCT
inlawrev-2554	876	1	i	i	PRON
inlawrev-2554	876	2	d.	d.	PROPN
inlawrev-2554	876	3	at	at	ADP
inlawrev-2554	876	4	3139	3139	NUM
inlawrev-2554	876	5	.	.	PUNCT
inlawrev-2554	877	1	the	the	DET
inlawrev-2554	877	2	court	court	NOUN
inlawrev-2554	877	3	looked	look	VERB
inlawrev-2554	877	4	to	to	ADP
inlawrev-2554	877	5	the	the	DET
inlawrev-2554	877	6	legislative	legislative	ADJ
inlawrev-2554	877	7	intent	intent	NOUN
inlawrev-2554	877	8	in	in	ADP
inlawrev-2554	877	9	its	its	PRON
inlawrev-2554	877	10	analysis	analysis	NOUN
inlawrev-2554	877	11	.	.	PUNCT
inlawrev-2554	878	1	i	i	PRON
inlawrev-2554	878	2	d.	d.	PROPN
inlawrev-2554	878	3	a	a	DET
inlawrev-2554	878	4	possible	possible	ADJ
inlawrev-2554	878	5	inference	inference	NOUN
inlawrev-2554	878	6	from	from	ADP
inlawrev-2554	878	7	this	this	DET
inlawrev-2554	878	8	reasoning	reasoning	NOUN
inlawrev-2554	878	9	is	be	AUX
inlawrev-2554	878	10	that	that	SCONJ
inlawrev-2554	878	11	gross	gross	ADJ
inlawrev-2554	878	12	-	-	PUNCT
inlawrev-2554	878	13	up	up	NOUN
inlawrev-2554	878	14	may	may	AUX
inlawrev-2554	878	15	not	not	PART
inlawrev-2554	878	16	be	be	AUX
inlawrev-2554	878	17	construed	construe	VERB
inlawrev-2554	878	18	to	to	PART
inlawrev-2554	878	19	be	be	AUX
inlawrev-2554	878	20	a	a	DET
inlawrev-2554	878	21	dividend	dividend	NOUN
inlawrev-2554	878	22	for	for	ADP
inlawrev-2554	878	23	state	state	NOUN
inlawrev-2554	878	24	tax	tax	NOUN
inlawrev-2554	878	25	purposes	purpose	NOUN
inlawrev-2554	878	26	in	in	ADP
inlawrev-2554	878	27	any	any	DET
inlawrev-2554	878	28	event	event	NOUN
inlawrev-2554	878	29	.	.	PUNCT
inlawrev-2554	879	1	^^	^^	PUNCT
inlawrev-2554	879	2	®	®	NOUN
inlawrev-2554	879	3	this	this	DET
inlawrev-2554	879	4	issue	issue	NOUN
inlawrev-2554	879	5	had	have	AUX
inlawrev-2554	879	6	been	be	AUX
inlawrev-2554	879	7	raised	raise	VERB
inlawrev-2554	879	8	earlier	early	ADV
inlawrev-2554	879	9	in	in	ADP
inlawrev-2554	879	10	vermont	vermont	PROPN
inlawrev-2554	879	11	by	by	ADP
inlawrev-2554	879	12	woolworth	woolworth	NOUN
inlawrev-2554	879	13	.	.	PUNCT
inlawrev-2554	880	1	f.	f.	PROPN
inlawrev-2554	880	2	w.	w.	PROPN
inlawrev-2554	880	3	woolworth	woolworth	PROPN
inlawrev-2554	880	4	co.	co.	PROPN
inlawrev-2554	881	1	v.	v.	ADP
inlawrev-2554	881	2	comm'r	comm'r	NOUN
inlawrev-2554	881	3	of	of	ADP
inlawrev-2554	881	4	taxes	taxis	NOUN
inlawrev-2554	881	5	,	,	PUNCT
inlawrev-2554	881	6	133	133	NUM
inlawrev-2554	881	7	vt	vt	NOUN
inlawrev-2554	881	8	.	.	PROPN
inlawrev-2554	881	9	93	93	NUM
inlawrev-2554	881	10	,	,	PUNCT
inlawrev-2554	881	11	328	328	NUM
inlawrev-2554	881	12	a.2d	a.2d	SYM
inlawrev-2554	881	13	402	402	NUM
inlawrev-2554	881	14	(	(	PUNCT
inlawrev-2554	881	15	1974	1974	NUM
inlawrev-2554	881	16	)	)	PUNCT
inlawrev-2554	881	17	;	;	PUNCT
inlawrev-2554	881	18	f.	f.	PROPN
inlawrev-2554	881	19	w.	w.	PROPN
inlawrev-2554	881	20	woolworth	woolworth	PROPN
inlawrev-2554	881	21	co.	co.	PROPN
inlawrev-2554	881	22	v.	v.	ADP
inlawrev-2554	881	23	comm'r	comm'r	NOUN
inlawrev-2554	881	24	of	of	ADP
inlawrev-2554	881	25	taxes	taxis	NOUN
inlawrev-2554	881	26	,	,	PUNCT
inlawrev-2554	881	27	130	130	NUM
inlawrev-2554	881	28	vt	vt	NOUN
inlawrev-2554	881	29	.	.	PROPN
inlawrev-2554	881	30	544	544	NUM
inlawrev-2554	881	31	,	,	PUNCT
inlawrev-2554	881	32	298	298	NUM
inlawrev-2554	881	33	a.2d	a.2d	SYM
inlawrev-2554	881	34	839	839	NUM
inlawrev-2554	881	35	(	(	PUNCT
inlawrev-2554	881	36	1972	1972	NUM
inlawrev-2554	881	37	)	)	PUNCT
inlawrev-2554	881	38	;	;	PUNCT
inlawrev-2554	881	39	see	see	VERB
inlawrev-2554	881	40	also	also	ADV
inlawrev-2554	881	41	,	,	PUNCT
inlawrev-2554	881	42	mobil	mobil	PROPN
inlawrev-2554	881	43	,	,	PUNCT
inlawrev-2554	881	44	445	445	NUM
inlawrev-2554	881	45	u.s	u.s	PROPN
inlawrev-2554	881	46	.	.	PROPN
inlawrev-2554	881	47	at	at	ADP
inlawrev-2554	881	48	433	433	NUM
inlawrev-2554	881	49	n.9	n.9	NOUN
inlawrev-2554	881	50	(	(	PUNCT
inlawrev-2554	881	51	the	the	DET
inlawrev-2554	881	52	gross	gross	ADJ
inlawrev-2554	881	53	-	-	PUNCT
inlawrev-2554	881	54	up	up	ADP
inlawrev-2554	881	55	issue	issue	NOUN
inlawrev-2554	881	56	was	be	AUX
inlawrev-2554	881	57	not	not	PART
inlawrev-2554	881	58	considered	consider	VERB
inlawrev-2554	881	59	by	by	ADP
inlawrev-2554	881	60	the	the	DET
inlawrev-2554	881	61	court	court	NOUN
inlawrev-2554	881	62	)	)	PUNCT
inlawrev-2554	881	63	.	.	PUNCT
inlawrev-2554	882	1	^^^the	^^^the	DET
inlawrev-2554	882	2	magnitude	magnitude	NOUN
inlawrev-2554	882	3	of	of	ADP
inlawrev-2554	882	4	the	the	DET
inlawrev-2554	882	5	item	item	NOUN
inlawrev-2554	882	6	of	of	ADP
inlawrev-2554	882	7	gross	gross	ADJ
inlawrev-2554	882	8	-	-	PUNCT
inlawrev-2554	882	9	up	up	NOUN
inlawrev-2554	882	10	and	and	CCONJ
inlawrev-2554	882	11	the	the	DET
inlawrev-2554	882	12	substantial	substantial	ADJ
inlawrev-2554	882	13	effect	effect	NOUN
inlawrev-2554	882	14	of	of	ADP
inlawrev-2554	882	15	its	its	PRON
inlawrev-2554	882	16	inclusion	inclusion	NOUN
inlawrev-2554	882	17	in	in	ADP
inlawrev-2554	882	18	apportionable	apportionable	ADJ
inlawrev-2554	882	19	income	income	NOUN
inlawrev-2554	882	20	is	be	AUX
inlawrev-2554	882	21	illustrated	illustrate	VERB
inlawrev-2554	882	22	by	by	ADP
inlawrev-2554	882	23	this	this	DET
inlawrev-2554	882	24	case	case	NOUN
inlawrev-2554	882	25	.	.	PUNCT
inlawrev-2554	883	1	woolworth	woolworth	NOUN
inlawrev-2554	883	2	calculated	calculate	VERB
inlawrev-2554	883	3	$	$	SYM
inlawrev-2554	883	4	25.5	25.5	NUM
inlawrev-2554	883	5	million	million	NUM
inlawrev-2554	883	6	of	of	ADP
inlawrev-2554	883	7	gross	gross	ADJ
inlawrev-2554	883	8	-	-	PUNCT
inlawrev-2554	883	9	up	up	NOUN
inlawrev-2554	883	10	.	.	PUNCT
inlawrev-2554	884	1	this	this	DET
inlawrev-2554	884	2	figure	figure	NOUN
inlawrev-2554	884	3	,	,	PUNCT
inlawrev-2554	884	4	together	together	ADV
inlawrev-2554	884	5	with	with	ADP
inlawrev-2554	884	6	the	the	DET
inlawrev-2554	884	7	$	$	SYM
inlawrev-2554	884	8	39.9	39.9	NUM
inlawrev-2554	884	9	million	million	NUM
inlawrev-2554	884	10	in	in	ADP
inlawrev-2554	884	11	actual	actual	ADJ
inlawrev-2554	884	12	dividends	dividend	NOUN
inlawrev-2554	884	13	from	from	ADP
inlawrev-2554	884	14	woolworth	woolworth	NOUN
inlawrev-2554	884	15	's	's	PART
inlawrev-2554	884	16	four	four	NUM
inlawrev-2554	884	17	subsidiaries	subsidiary	NOUN
inlawrev-2554	884	18	and	and	CCONJ
inlawrev-2554	884	19	a	a	DET
inlawrev-2554	884	20	$	$	SYM
inlawrev-2554	884	21	1.6	1.6	NUM
inlawrev-2554	884	22	million	million	NUM
inlawrev-2554	884	23	foreign	foreign	ADJ
inlawrev-2554	884	24	exchange	exchange	NOUN
inlawrev-2554	884	25	gain	gain	NOUN
inlawrev-2554	884	26	,	,	PUNCT
inlawrev-2554	884	27	increased	increase	VERB
inlawrev-2554	884	28	the	the	DET
inlawrev-2554	884	29	parent	parent	NOUN
inlawrev-2554	884	30	corporation	corporation	NOUN
inlawrev-2554	884	31	's	's	PART
inlawrev-2554	884	32	apportionable	apportionable	ADJ
inlawrev-2554	884	33	income	income	NOUN
inlawrev-2554	884	34	from	from	ADP
inlawrev-2554	884	35	$	$	SYM
inlawrev-2554	884	36	86,622	86,622	NUM
inlawrev-2554	884	37	to	to	PART
inlawrev-2554	884	38	$	$	SYM
inlawrev-2554	884	39	401,518	401,518	NUM
inlawrev-2554	884	40	.	.	PUNCT
inlawrev-2554	885	1	102	102	NUM
inlawrev-2554	885	2	s.	s.	PROPN
inlawrev-2554	885	3	ct	ct	PROPN
inlawrev-2554	885	4	.	.	PUNCT
inlawrev-2554	886	1	at	at	ADP
inlawrev-2554	886	2	3132	3132	NUM
inlawrev-2554	886	3	.	.	PUNCT
inlawrev-2554	886	4	^^	^^	SYM
inlawrev-2554	886	5	°	°	NUM
inlawrev-2554	886	6	id	id	NOUN
inlawrev-2554	886	7	.	.	PUNCT
inlawrev-2554	887	1	the	the	DET
inlawrev-2554	887	2	state	state	NOUN
inlawrev-2554	887	3	of	of	ADP
inlawrev-2554	887	4	new	new	PROPN
inlawrev-2554	887	5	mexico	mexico	PROPN
inlawrev-2554	887	6	does	do	AUX
inlawrev-2554	887	7	not	not	PART
inlawrev-2554	887	8	permit	permit	VERB
inlawrev-2554	887	9	a	a	DET
inlawrev-2554	887	10	deemed	deem	VERB
inlawrev-2554	887	11	paid	pay	VERB
inlawrev-2554	887	12	tax	tax	NOUN
inlawrev-2554	887	13	credit	credit	NOUN
inlawrev-2554	887	14	or	or	CCONJ
inlawrev-2554	887	15	other	other	ADJ
inlawrev-2554	887	16	credit	credit	NOUN
inlawrev-2554	887	17	similar	similar	ADJ
inlawrev-2554	887	18	to	to	ADP
inlawrev-2554	887	19	the	the	DET
inlawrev-2554	887	20	federal	federal	ADJ
inlawrev-2554	887	21	tax	tax	NOUN
inlawrev-2554	887	22	credit	credit	NOUN
inlawrev-2554	887	23	.	.	PUNCT
inlawrev-2554	888	1	in	in	ADP
inlawrev-2554	888	2	fact	fact	NOUN
inlawrev-2554	888	3	,	,	PUNCT
inlawrev-2554	888	4	no	no	DET
inlawrev-2554	888	5	states	state	NOUN
inlawrev-2554	888	6	grant	grant	VERB
inlawrev-2554	888	7	a	a	DET
inlawrev-2554	888	8	credit	credit	NOUN
inlawrev-2554	888	9	similar	similar	ADJ
inlawrev-2554	888	10	to	to	ADP
inlawrev-2554	888	11	the	the	DET
inlawrev-2554	888	12	federal	federal	ADJ
inlawrev-2554	888	13	tax	tax	NOUN
inlawrev-2554	888	14	credit	credit	NOUN
inlawrev-2554	888	15	and	and	CCONJ
inlawrev-2554	888	16	most	most	ADJ
inlawrev-2554	888	17	states	state	NOUN
inlawrev-2554	888	18	do	do	AUX
inlawrev-2554	888	19	not	not	PART
inlawrev-2554	888	20	allow	allow	VERB
inlawrev-2554	888	21	a	a	DET
inlawrev-2554	888	22	deduction	deduction	NOUN
inlawrev-2554	888	23	so	so	SCONJ
inlawrev-2554	888	24	as	as	SCONJ
inlawrev-2554	888	25	to	to	PART
inlawrev-2554	888	26	avoid	avoid	VERB
inlawrev-2554	888	27	any	any	DET
inlawrev-2554	888	28	resultant	resultant	NOUN
inlawrev-2554	888	29	double	double	ADJ
inlawrev-2554	888	30	taxation	taxation	NOUN
inlawrev-2554	888	31	.	.	PUNCT
inlawrev-2554	889	1	see	see	VERB
inlawrev-2554	889	2	g.a.o	g.a.o	PROPN
inlawrev-2554	889	3	.	.	PUNCT
inlawrev-2554	889	4	report-1982	report-1982	PROPN
inlawrev-2554	889	5	,	,	PUNCT
inlawrev-2554	889	6	supra	supra	ADJ
inlawrev-2554	889	7	note	note	NOUN
inlawrev-2554	889	8	3	3	NUM
inlawrev-2554	889	9	,	,	PUNCT
inlawrev-2554	889	10	at	at	ADP
inlawrev-2554	889	11	41	41	NUM
inlawrev-2554	889	12	.	.	PUNCT
inlawrev-2554	890	1	2"^.	2"^.	PROPN
inlawrev-2554	890	2	w.	w.	PROPN
inlawrev-2554	890	3	woolworth	woolworth	PROPN
inlawrev-2554	890	4	co.	co.	PROPN
inlawrev-2554	890	5	v.	v.	ADP
inlawrev-2554	890	6	bureau	bureau	PROPN
inlawrev-2554	890	7	of	of	ADP
inlawrev-2554	890	8	revenue	revenue	NOUN
inlawrev-2554	890	9	,	,	PUNCT
inlawrev-2554	890	10	95	95	NUM
inlawrev-2554	890	11	n.m	n.m	NOUN
inlawrev-2554	890	12	.	.	PROPN
inlawrev-2554	890	13	542	542	NUM
inlawrev-2554	890	14	,	,	PUNCT
inlawrev-2554	890	15	543	543	NUM
inlawrev-2554	890	16	-	-	SYM
inlawrev-2554	890	17	44	44	NUM
inlawrev-2554	890	18	,	,	PUNCT
inlawrev-2554	890	19	624	624	NUM
inlawrev-2554	890	20	p.2d	p.2d	NUM
inlawrev-2554	890	21	51	51	NUM
inlawrev-2554	890	22	,	,	PUNCT
inlawrev-2554	890	23	52	52	NUM
inlawrev-2554	890	24	-	-	SYM
inlawrev-2554	890	25	53	53	NUM
inlawrev-2554	890	26	(	(	PUNCT
inlawrev-2554	890	27	n.m	n.m	PROPN
inlawrev-2554	890	28	.	.	PROPN
inlawrev-2554	890	29	ct	ct	PROPN
inlawrev-2554	890	30	.	.	PUNCT
inlawrev-2554	891	1	app	app	PROPN
inlawrev-2554	891	2	.	.	PROPN
inlawrev-2554	891	3	1979	1979	NUM
inlawrev-2554	891	4	)	)	PUNCT
inlawrev-2554	891	5	,	,	PUNCT
inlawrev-2554	891	6	rev'd	rev'd	VERB
inlawrev-2554	891	7	,	,	PUNCT
inlawrev-2554	891	8	95	95	NUM
inlawrev-2554	891	9	n.m	n.m	NOUN
inlawrev-2554	891	10	.	.	PROPN
inlawrev-2554	891	11	519	519	NUM
inlawrev-2554	891	12	,	,	PUNCT
inlawrev-2554	891	13	624	624	NUM
inlawrev-2554	891	14	p.2d	p.2d	SYM
inlawrev-2554	891	15	28	28	NUM
inlawrev-2554	891	16	(	(	PUNCT
inlawrev-2554	891	17	n.m	n.m	PROPN
inlawrev-2554	891	18	.	.	PROPN
inlawrev-2554	891	19	1981	1981	NUM
inlawrev-2554	891	20	)	)	PUNCT
inlawrev-2554	891	21	.	.	PUNCT
inlawrev-2554	892	1	=	=	NOUN
inlawrev-2554	892	2	^"='102	^"='102	NUM
inlawrev-2554	892	3	s.	s.	PROPN
inlawrev-2554	892	4	ct	ct	PROPN
inlawrev-2554	892	5	.	.	PUNCT
inlawrev-2554	893	1	at	at	ADP
inlawrev-2554	893	2	3133	3133	NUM
inlawrev-2554	893	3	-	-	SYM
inlawrev-2554	893	4	34	34	NUM
inlawrev-2554	893	5	.	.	PUNCT
inlawrev-2554	894	1	'	'	PUNCT
inlawrev-2554	894	2	•^m	•^m	NOUN
inlawrev-2554	894	3	at	at	ADP
inlawrev-2554	894	4	3134	3134	NUM
inlawrev-2554	894	5	n.9	n.9	X
inlawrev-2554	894	6	.	.	PUNCT
inlawrev-2554	895	1	818	818	NUM
inlawrev-2554	895	2	indiana	indiana	PROPN
inlawrev-2554	895	3	law	law	PROPN
inlawrev-2554	895	4	review	review	NOUN
inlawrev-2554	895	5	[	[	X
inlawrev-2554	895	6	vol	vol	NOUN
inlawrev-2554	895	7	.	.	PUNCT
inlawrev-2554	896	1	16:783	16:783	NUM
inlawrev-2554	896	2	of	of	ADP
inlawrev-2554	896	3	the	the	DET
inlawrev-2554	896	4	parent	parent	NOUN
inlawrev-2554	896	5	corporation	corporation	NOUN
inlawrev-2554	896	6	's	's	PART
inlawrev-2554	896	7	foreign	foreign	ADJ
inlawrev-2554	896	8	subsidiaries	subsidiary	NOUN
inlawrev-2554	896	9	,	,	PUNCT
inlawrev-2554	896	10	each	each	PRON
inlawrev-2554	896	11	of	of	ADP
inlawrev-2554	896	12	which	which	PRON
inlawrev-2554	896	13	operated	operate	VERB
inlawrev-2554	896	14	a	a	DET
inlawrev-2554	896	15	discrete	discrete	ADJ
inlawrev-2554	896	16	business	business	NOUN
inlawrev-2554	896	17	enterprise	enterprise	NOUN
inlawrev-2554	896	18	.	.	PUNCT
inlawrev-2554	897	1	therefore	therefore	ADV
inlawrev-2554	897	2	,	,	PUNCT
inlawrev-2554	897	3	the	the	DET
inlawrev-2554	897	4	attempt	attempt	NOUN
inlawrev-2554	897	5	by	by	ADP
inlawrev-2554	897	6	the	the	DET
inlawrev-2554	897	7	state	state	NOUN
inlawrev-2554	897	8	to	to	PART
inlawrev-2554	897	9	tax	tax	VERB
inlawrev-2554	897	10	this	this	DET
inlawrev-2554	897	11	gross	gross	ADJ
inlawrev-2554	897	12	-	-	PUNCT
inlawrev-2554	897	13	up	up	NOUN
inlawrev-2554	897	14	was	be	AUX
inlawrev-2554	897	15	unconstitutional	unconstitutional	ADJ
inlawrev-2554	897	16	,	,	PUNCT
inlawrev-2554	897	17	especially	especially	ADV
inlawrev-2554	897	18	since	since	SCONJ
inlawrev-2554	897	19	new	new	PROPN
inlawrev-2554	897	20	mexico	mexico	PROPN
inlawrev-2554	897	21	contributed	contribute	VERB
inlawrev-2554	897	22	nothing	nothing	PRON
inlawrev-2554	897	23	to	to	ADP
inlawrev-2554	897	24	the	the	DET
inlawrev-2554	897	25	activities	activity	NOUN
inlawrev-2554	897	26	of	of	ADP
inlawrev-2554	897	27	the	the	DET
inlawrev-2554	897	28	foreign	foreign	ADJ
inlawrev-2554	897	29	subsidiaries.^	subsidiaries.^	PROPN
inlawrev-2554	897	30	®	®	NOUN
inlawrev-2554	897	31	*	*	PUNCT
inlawrev-2554	897	32	nevertheless	nevertheless	ADV
inlawrev-2554	897	33	,	,	PUNCT
inlawrev-2554	897	34	it	it	PRON
inlawrev-2554	897	35	remains	remain	VERB
inlawrev-2554	897	36	somewhat	somewhat	ADV
inlawrev-2554	897	37	uncertain	uncertain	ADJ
inlawrev-2554	897	38	whether	whether	SCONJ
inlawrev-2554	897	39	gross	gross	ADJ
inlawrev-2554	897	40	-	-	PUNCT
inlawrev-2554	897	41	up	up	ADP
inlawrev-2554	897	42	income	income	NOUN
inlawrev-2554	897	43	deemed	deem	VERB
inlawrev-2554	897	44	received	receive	VERB
inlawrev-2554	897	45	for	for	ADP
inlawrev-2554	897	46	federal	federal	ADJ
inlawrev-2554	897	47	foreign	foreign	ADJ
inlawrev-2554	897	48	tax	tax	NOUN
inlawrev-2554	897	49	credit	credit	NOUN
inlawrev-2554	897	50	purposes	purpose	NOUN
inlawrev-2554	897	51	may	may	AUX
inlawrev-2554	897	52	be	be	AUX
inlawrev-2554	897	53	apportionable	apportionable	ADJ
inlawrev-2554	897	54	income	income	NOUN
inlawrev-2554	897	55	for	for	ADP
inlawrev-2554	897	56	state	state	NOUN
inlawrev-2554	897	57	tax	tax	NOUN
inlawrev-2554	897	58	purposes	purpose	NOUN
inlawrev-2554	897	59	in	in	ADP
inlawrev-2554	897	60	the	the	DET
inlawrev-2554	897	61	case	case	NOUN
inlawrev-2554	897	62	of	of	ADP
inlawrev-2554	897	63	a	a	DET
inlawrev-2554	897	64	unitary	unitary	ADJ
inlawrev-2554	897	65	business	business	NOUN
inlawrev-2554	897	66	relationship	relationship	NOUN
inlawrev-2554	897	67	where	where	SCONJ
inlawrev-2554	897	68	a	a	DET
inlawrev-2554	897	69	state	state	NOUN
inlawrev-2554	897	70	has	have	VERB
inlawrev-2554	897	71	a	a	DET
inlawrev-2554	897	72	deemed	deem	VERB
inlawrev-2554	897	73	-	-	PUNCT
inlawrev-2554	897	74	paid	pay	VERB
inlawrev-2554	897	75	foreign	foreign	ADJ
inlawrev-2554	897	76	tax	tax	NOUN
inlawrev-2554	897	77	credit	credit	NOUN
inlawrev-2554	897	78	similar	similar	ADJ
inlawrev-2554	897	79	to	to	ADP
inlawrev-2554	897	80	the	the	DET
inlawrev-2554	897	81	federal	federal	ADJ
inlawrev-2554	897	82	rules	rule	NOUN
inlawrev-2554	897	83	.	.	PUNCT
inlawrev-2554	898	1	further	far	ADV
inlawrev-2554	898	2	,	,	PUNCT
inlawrev-2554	898	3	a	a	DET
inlawrev-2554	898	4	question	question	NOUN
inlawrev-2554	898	5	may	may	AUX
inlawrev-2554	898	6	still	still	ADV
inlawrev-2554	898	7	remain	remain	VERB
inlawrev-2554	898	8	as	as	ADP
inlawrev-2554	898	9	to	to	ADP
inlawrev-2554	898	10	whether	whether	SCONJ
inlawrev-2554	898	11	the	the	DET
inlawrev-2554	898	12	parent	parent	NOUN
inlawrev-2554	898	13	corporation	corporation	NOUN
inlawrev-2554	898	14	's	's	PART
inlawrev-2554	898	15	state	state	NOUN
inlawrev-2554	898	16	of	of	ADP
inlawrev-2554	898	17	commercial	commercial	ADJ
inlawrev-2554	898	18	domicile	domicile	NOUN
inlawrev-2554	898	19	may	may	AUX
inlawrev-2554	898	20	treat	treat	VERB
inlawrev-2554	898	21	the	the	DET
inlawrev-2554	898	22	entire	entire	ADJ
inlawrev-2554	898	23	gross	gross	ADJ
inlawrev-2554	898	24	-	-	PUNCT
inlawrev-2554	898	25	up	up	ADP
inlawrev-2554	898	26	figure	figure	NOUN
inlawrev-2554	898	27	as	as	SCONJ
inlawrev-2554	898	28	dividends	dividend	NOUN
inlawrev-2554	898	29	deemed	deem	VERB
inlawrev-2554	898	30	received	receive	VERB
inlawrev-2554	898	31	for	for	ADP
inlawrev-2554	898	32	its	its	PRON
inlawrev-2554	898	33	state	state	NOUN
inlawrev-2554	898	34	tax	tax	NOUN
inlawrev-2554	898	35	purposes	purpose	NOUN
inlawrev-2554	898	36	.	.	PUNCT
inlawrev-2554	899	1	c.	c.	NOUN
inlawrev-2554	899	2	summary	summary	PROPN
inlawrev-2554	899	3	comment	comment	NOUN
inlawrev-2554	899	4	on	on	ADP
inlawrev-2554	899	5	asarco	asarco	NOUN
inlawrev-2554	899	6	and	and	CCONJ
inlawrev-2554	899	7	woolworth	woolworth	NOUN
inlawrev-2554	899	8	the	the	DET
inlawrev-2554	899	9	contribution	contribution	NOUN
inlawrev-2554	899	10	of	of	ADP
inlawrev-2554	899	11	woolworth	woolworth	NOUN
inlawrev-2554	899	12	and	and	CCONJ
inlawrev-2554	899	13	asarco	asarco	NOUN
inlawrev-2554	899	14	is	be	AUX
inlawrev-2554	899	15	the	the	DET
inlawrev-2554	899	16	recognition	recognition	NOUN
inlawrev-2554	899	17	of	of	ADP
inlawrev-2554	899	18	the	the	DET
inlawrev-2554	899	19	extent	extent	NOUN
inlawrev-2554	899	20	to	to	PART
inlawrev-2554	899	21	which	which	PRON
inlawrev-2554	899	22	the	the	DET
inlawrev-2554	899	23	existence	existence	NOUN
inlawrev-2554	899	24	of	of	ADP
inlawrev-2554	899	25	a	a	DET
inlawrev-2554	899	26	substantial	substantial	ADJ
inlawrev-2554	899	27	mutual	mutual	ADJ
inlawrev-2554	899	28	interdependence	interdependence	NOUN
inlawrev-2554	899	29	between	between	ADP
inlawrev-2554	899	30	the	the	DET
inlawrev-2554	899	31	parent	parent	NOUN
inlawrev-2554	899	32	corporation	corporation	NOUN
inlawrev-2554	899	33	and	and	CCONJ
inlawrev-2554	899	34	its	its	PRON
inlawrev-2554	899	35	foreign	foreign	ADJ
inlawrev-2554	899	36	subsidiaries	subsidiary	NOUN
inlawrev-2554	899	37	plays	play	VERB
inlawrev-2554	899	38	in	in	ADP
inlawrev-2554	899	39	determining	determine	VERB
inlawrev-2554	899	40	whether	whether	SCONJ
inlawrev-2554	899	41	due	due	ADJ
inlawrev-2554	899	42	process	process	NOUN
inlawrev-2554	899	43	considerations	consideration	NOUN
inlawrev-2554	899	44	prohibit	prohibit	VERB
inlawrev-2554	899	45	the	the	DET
inlawrev-2554	899	46	state	state	NOUN
inlawrev-2554	899	47	taxation	taxation	NOUN
inlawrev-2554	899	48	of	of	ADP
inlawrev-2554	899	49	foreign	foreign	ADJ
inlawrev-2554	899	50	-	-	PUNCT
inlawrev-2554	899	51	source	source	NOUN
inlawrev-2554	899	52	income	income	NOUN
inlawrev-2554	899	53	.	.	PUNCT
inlawrev-2554	900	1	the	the	DET
inlawrev-2554	900	2	supreme	supreme	PROPN
inlawrev-2554	900	3	court	court	PROPN
inlawrev-2554	900	4	,	,	PUNCT
inlawrev-2554	900	5	in	in	ADP
inlawrev-2554	900	6	asarco	asarco	NOUN
inlawrev-2554	900	7	and	and	CCONJ
inlawrev-2554	900	8	woolworth	woolworth	NOUN
inlawrev-2554	900	9	,	,	PUNCT
inlawrev-2554	900	10	examined	examine	VERB
inlawrev-2554	900	11	the	the	DET
inlawrev-2554	900	12	way	way	NOUN
inlawrev-2554	900	13	in	in	ADP
inlawrev-2554	900	14	which	which	PRON
inlawrev-2554	900	15	the	the	DET
inlawrev-2554	900	16	corporate	corporate	ADJ
inlawrev-2554	900	17	enterprises	enterprise	NOUN
inlawrev-2554	900	18	were	be	AUX
inlawrev-2554	900	19	structured	structure	VERB
inlawrev-2554	900	20	and	and	CCONJ
inlawrev-2554	900	21	operated	operate	VERB
inlawrev-2554	900	22	,	,	PUNCT
inlawrev-2554	900	23	employed	employ	VERB
inlawrev-2554	900	24	sound	sound	ADJ
inlawrev-2554	900	25	economic	economic	ADJ
inlawrev-2554	900	26	analysis	analysis	NOUN
inlawrev-2554	900	27	in	in	ADP
inlawrev-2554	900	28	discerning	discern	VERB
inlawrev-2554	900	29	the	the	DET
inlawrev-2554	900	30	relationship	relationship	NOUN
inlawrev-2554	900	31	of	of	ADP
inlawrev-2554	900	32	the	the	DET
inlawrev-2554	900	33	enterprise	enterprise	NOUN
inlawrev-2554	900	34	with	with	ADP
inlawrev-2554	900	35	the	the	DET
inlawrev-2554	900	36	taxing	tax	VERB
inlawrev-2554	900	37	state	state	NOUN
inlawrev-2554	900	38	,	,	PUNCT
inlawrev-2554	900	39	and	and	CCONJ
inlawrev-2554	900	40	adopted	adopt	VERB
inlawrev-2554	900	41	identifiable	identifiable	ADJ
inlawrev-2554	900	42	criteria	criterion	NOUN
inlawrev-2554	900	43	for	for	ADP
inlawrev-2554	900	44	the	the	DET
inlawrev-2554	900	45	determination	determination	NOUN
inlawrev-2554	900	46	of	of	ADP
inlawrev-2554	900	47	whether	whether	SCONJ
inlawrev-2554	900	48	an	an	DET
inlawrev-2554	900	49	enterprise	enterprise	NOUN
inlawrev-2554	900	50	is	be	AUX
inlawrev-2554	900	51	unitary	unitary	ADJ
inlawrev-2554	900	52	.	.	PUNCT
inlawrev-2554	901	1	the	the	DET
inlawrev-2554	901	2	court	court	NOUN
inlawrev-2554	901	3	has	have	AUX
inlawrev-2554	901	4	established	establish	VERB
inlawrev-2554	901	5	the	the	DET
inlawrev-2554	901	6	rule	rule	NOUN
inlawrev-2554	901	7	that	that	SCONJ
inlawrev-2554	901	8	a	a	DET
inlawrev-2554	901	9	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	901	10	taxing	tax	VERB
inlawrev-2554	901	11	state	state	NOUN
inlawrev-2554	901	12	can	can	AUX
inlawrev-2554	901	13	not	not	PART
inlawrev-2554	901	14	subject	subject	VERB
inlawrev-2554	901	15	foreign	foreign	ADJ
inlawrev-2554	901	16	-	-	PUNCT
inlawrev-2554	901	17	source	source	NOUN
inlawrev-2554	901	18	income	income	NOUN
inlawrev-2554	901	19	to	to	ADP
inlawrev-2554	901	20	an	an	DET
inlawrev-2554	901	21	apportionment	apportionment	ADJ
inlawrev-2554	901	22	formula	formula	NOUN
inlawrev-2554	901	23	unless	unless	SCONJ
inlawrev-2554	901	24	the	the	DET
inlawrev-2554	901	25	parent	parent	NOUN
inlawrev-2554	901	26	corporation	corporation	NOUN
inlawrev-2554	901	27	and	and	CCONJ
inlawrev-2554	901	28	its	its	PRON
inlawrev-2554	901	29	foreign	foreign	ADJ
inlawrev-2554	901	30	subsidiaries	subsidiary	NOUN
inlawrev-2554	901	31	foster	foster	VERB
inlawrev-2554	901	32	such	such	ADJ
inlawrev-2554	901	33	substantial	substantial	ADJ
inlawrev-2554	901	34	mutual	mutual	ADJ
inlawrev-2554	901	35	interdependence	interdependence	NOUN
inlawrev-2554	901	36	that	that	PRON
inlawrev-2554	901	37	they	they	PRON
inlawrev-2554	901	38	constitute	constitute	VERB
inlawrev-2554	901	39	a	a	DET
inlawrev-2554	901	40	unitary	unitary	ADJ
inlawrev-2554	901	41	business	business	NOUN
inlawrev-2554	901	42	under	under	ADP
inlawrev-2554	901	43	the	the	DET
inlawrev-2554	901	44	criteria	criterion	NOUN
inlawrev-2554	901	45	reiterated	reiterate	VERB
inlawrev-2554	901	46	by	by	ADP
inlawrev-2554	901	47	the	the	DET
inlawrev-2554	901	48	court	court	NOUN
inlawrev-2554	901	49	.	.	PUNCT
inlawrev-2554	902	1	it	it	PRON
inlawrev-2554	902	2	would	would	AUX
inlawrev-2554	902	3	not	not	PART
inlawrev-2554	902	4	be	be	AUX
inlawrev-2554	902	5	fair	fair	ADJ
inlawrev-2554	902	6	to	to	PART
inlawrev-2554	902	7	render	render	VERB
inlawrev-2554	902	8	the	the	DET
inlawrev-2554	902	9	application	application	NOUN
inlawrev-2554	902	10	of	of	ADP
inlawrev-2554	902	11	formula	formula	NOUN
inlawrev-2554	902	12	apportionment	apportionment	NOUN
inlawrev-2554	902	13	to	to	ADP
inlawrev-2554	902	14	the	the	DET
inlawrev-2554	902	15	receipt	receipt	NOUN
inlawrev-2554	902	16	of	of	ADP
inlawrev-2554	902	17	income	income	NOUN
inlawrev-2554	902	18	arising	arise	VERB
inlawrev-2554	902	19	out	out	ADP
inlawrev-2554	902	20	of	of	ADP
inlawrev-2554	902	21	mere	mere	ADJ
inlawrev-2554	902	22	passive	passive	ADJ
inlawrev-2554	902	23	investments	investment	NOUN
inlawrev-2554	902	24	,	,	PUNCT
inlawrev-2554	902	25	such	such	ADJ
inlawrev-2554	902	26	as	as	ADP
inlawrev-2554	902	27	those	those	PRON
inlawrev-2554	902	28	in	in	ADP
inlawrev-2554	902	29	asarco	asarco	NOUN
inlawrev-2554	902	30	,	,	PUNCT
inlawrev-2554	902	31	or	or	CCONJ
inlawrev-2554	902	32	in	in	ADP
inlawrev-2554	902	33	connection	connection	NOUN
inlawrev-2554	902	34	with	with	ADP
inlawrev-2554	902	35	distinct	distinct	ADJ
inlawrev-2554	902	36	business	business	NOUN
inlawrev-2554	902	37	operations	operation	NOUN
inlawrev-2554	902	38	,	,	PUNCT
inlawrev-2554	902	39	such	such	ADJ
inlawrev-2554	902	40	as	as	ADP
inlawrev-2554	902	41	those	those	PRON
inlawrev-2554	902	42	in	in	ADP
inlawrev-2554	902	43	woolworth	woolworth	NOUN
inlawrev-2554	902	44	.	.	PUNCT
inlawrev-2554	903	1	nevertheless	nevertheless	ADV
inlawrev-2554	903	2	,	,	PUNCT
inlawrev-2554	903	3	there	there	PRON
inlawrev-2554	903	4	remain	remain	VERB
inlawrev-2554	903	5	questions	question	NOUN
inlawrev-2554	903	6	as	as	ADP
inlawrev-2554	903	7	to	to	ADP
inlawrev-2554	903	8	the	the	DET
inlawrev-2554	903	9	relative	relative	ADJ
inlawrev-2554	903	10	importance	importance	NOUN
inlawrev-2554	903	11	of	of	ADP
inlawrev-2554	903	12	each	each	PRON
inlawrev-2554	903	13	of	of	ADP
inlawrev-2554	903	14	the	the	DET
inlawrev-2554	903	15	constituent	constituent	NOUN
inlawrev-2554	903	16	criteria	criterion	NOUN
inlawrev-2554	903	17	used	use	VERB
inlawrev-2554	903	18	to	to	PART
inlawrev-2554	903	19	define	define	VERB
inlawrev-2554	903	20	the	the	DET
inlawrev-2554	903	21	unitary	unitary	ADJ
inlawrev-2554	903	22	business	business	NOUN
inlawrev-2554	903	23	relationship	relationship	NOUN
inlawrev-2554	903	24	and	and	CCONJ
inlawrev-2554	903	25	as	as	ADP
inlawrev-2554	903	26	to	to	ADP
inlawrev-2554	903	27	the	the	DET
inlawrev-2554	903	28	importance	importance	NOUN
inlawrev-2554	903	29	of	of	ADP
inlawrev-2554	903	30	the	the	DET
inlawrev-2554	903	31	matrix	matrix	NOUN
inlawrev-2554	903	32	of	of	ADP
inlawrev-2554	903	33	facts	fact	NOUN
inlawrev-2554	903	34	and	and	CCONJ
inlawrev-2554	903	35	assumptions	assumption	NOUN
inlawrev-2554	903	36	which	which	PRON
inlawrev-2554	903	37	may	may	AUX
inlawrev-2554	903	38	relate	relate	VERB
inlawrev-2554	903	39	to	to	ADP
inlawrev-2554	903	40	these	these	DET
inlawrev-2554	903	41	criteria	criterion	NOUN
inlawrev-2554	903	42	.	.	PUNCT
inlawrev-2554	904	1	asarco	asarco	NOUN
inlawrev-2554	904	2	had	have	AUX
inlawrev-2554	904	3	argued	argue	VERB
inlawrev-2554	904	4	that	that	SCONJ
inlawrev-2554	904	5	functional	functional	ADJ
inlawrev-2554	904	6	integration	integration	NOUN
inlawrev-2554	904	7	between	between	ADP
inlawrev-2554	904	8	a	a	DET
inlawrev-2554	904	9	payor	payor	NOUN
inlawrev-2554	904	10	subsidiary	subsidiary	NOUN
inlawrev-2554	904	11	and	and	CCONJ
inlawrev-2554	904	12	a	a	DET
inlawrev-2554	904	13	recipient	recipient	NOUN
inlawrev-2554	904	14	parent	parent	NOUN
inlawrev-2554	904	15	corporation	corporation	NOUN
inlawrev-2554	904	16	should	should	AUX
inlawrev-2554	904	17	be	be	AUX
inlawrev-2554	904	18	the	the	DET
inlawrev-2554	904	19	"	"	PUNCT
inlawrev-2554	904	20	bright	bright	ADJ
inlawrev-2554	904	21	line	line	NOUN
inlawrev-2554	904	22	"	"	PUNCT
inlawrev-2554	904	23	criteria	criterion	NOUN
inlawrev-2554	904	24	for	for	ADP
inlawrev-2554	904	25	a	a	DET
inlawrev-2554	904	26	nondomicilary	nondomicilary	ADJ
inlawrev-2554	904	27	state	state	NOUN
inlawrev-2554	904	28	's	's	PART
inlawrev-2554	904	29	application	application	NOUN
inlawrev-2554	904	30	of	of	ADP
inlawrev-2554	904	31	formula	formula	NOUN
inlawrev-2554	904	32	apportionment	apportionment	NOUN
inlawrev-2554	904	33	to	to	ADP
inlawrev-2554	904	34	the	the	DET
inlawrev-2554	904	35	income	income	NOUN
inlawrev-2554	904	36	received	receive	VERB
inlawrev-2554	904	37	by	by	ADP
inlawrev-2554	904	38	that	that	DET
inlawrev-2554	904	39	parent	parent	NOUN
inlawrev-2554	904	40	corporation	corporation	NOUN
inlawrev-2554	904	41	from	from	ADP
inlawrev-2554	904	42	the	the	DET
inlawrev-2554	904	43	subsidiary	subsidiary	NOUN
inlawrev-2554	904	44	.^^^	.^^^	PROPN
inlawrev-2554	905	1	in	in	ADP
inlawrev-2554	905	2	the	the	DET
inlawrev-2554	905	3	past	past	NOUN
inlawrev-2554	905	4	,	,	PUNCT
inlawrev-2554	905	5	however	however	ADV
inlawrev-2554	905	6	,	,	PUNCT
inlawrev-2554	905	7	the	the	DET
inlawrev-2554	905	8	court	court	NOUN
inlawrev-2554	905	9	had	have	AUX
inlawrev-2554	905	10	upheld	uphold	VERB
inlawrev-2554	905	11	the	the	DET
inlawrev-2554	905	12	applica''*id	applica''*id	PROPN
inlawrev-2554	905	13	.	.	PUNCT
inlawrev-2554	906	1	at	at	ADP
inlawrev-2554	906	2	3139	3139	NUM
inlawrev-2554	906	3	.	.	PUNCT
inlawrev-2554	906	4	''	''	PUNCT
inlawrev-2554	906	5	'	'	PUNCT
inlawrev-2554	906	6	see	see	VERB
inlawrev-2554	906	7	brief	brief	NOUN
inlawrev-2554	906	8	for	for	ADP
inlawrev-2554	906	9	appellant	appellant	NOUN
inlawrev-2554	906	10	at	at	ADP
inlawrev-2554	906	11	13	13	NUM
inlawrev-2554	906	12	,	,	PUNCT
inlawrev-2554	906	13	asarco	asarco	NOUN
inlawrev-2554	906	14	,	,	PUNCT
inlawrev-2554	906	15	102	102	NUM
inlawrev-2554	906	16	s.	s.	PROPN
inlawrev-2554	906	17	ct	ct	PROPN
inlawrev-2554	906	18	.	.	PROPN
inlawrev-2554	906	19	3103	3103	NUM
inlawrev-2554	906	20	.	.	PUNCT
inlawrev-2554	907	1	1983	1983	NUM
inlawrev-2554	907	2	]	]	PUNCT
inlawrev-2554	908	1	taxing	tax	VERB
inlawrev-2554	908	2	multinational	multinational	ADJ
inlawrev-2554	908	3	corporations	corporation	NOUN
inlawrev-2554	908	4	819	819	NUM
inlawrev-2554	908	5	tion	tion	NOUN
inlawrev-2554	908	6	of	of	ADP
inlawrev-2554	908	7	the	the	DET
inlawrev-2554	908	8	unitary	unitary	ADJ
inlawrev-2554	908	9	business	business	NOUN
inlawrev-2554	908	10	/	/	SYM
inlawrev-2554	908	11	formula	formula	NOUN
inlawrev-2554	908	12	apportionment	apportionment	NOUN
inlawrev-2554	908	13	method	method	NOUN
inlawrev-2554	908	14	not	not	PART
inlawrev-2554	908	15	only	only	ADV
inlawrev-2554	908	16	to	to	PART
inlawrev-2554	908	17	vertically	vertically	ADV
inlawrev-2554	908	18	integrated	integrate	VERB
inlawrev-2554	908	19	enterprises	enterprise	NOUN
inlawrev-2554	908	20	but	but	CCONJ
inlawrev-2554	908	21	also	also	ADV
inlawrev-2554	908	22	to	to	ADP
inlawrev-2554	908	23	a	a	DET
inlawrev-2554	908	24	series	series	NOUN
inlawrev-2554	908	25	of	of	ADP
inlawrev-2554	908	26	vertically	vertically	ADV
inlawrev-2554	908	27	integrated	integrate	VERB
inlawrev-2554	908	28	enterprises	enterprise	NOUN
inlawrev-2554	908	29	which	which	PRON
inlawrev-2554	908	30	operated	operate	VERB
inlawrev-2554	908	31	separately	separately	ADV
inlawrev-2554	908	32	in	in	ADP
inlawrev-2554	908	33	several	several	ADJ
inlawrev-2554	908	34	different	different	ADJ
inlawrev-2554	908	35	jurisdictions	jurisdiction	NOUN
inlawrev-2554	908	36	and	and	CCONJ
inlawrev-2554	908	37	which	which	PRON
inlawrev-2554	908	38	were	be	AUX
inlawrev-2554	908	39	linked	link	VERB
inlawrev-2554	908	40	by	by	ADP
inlawrev-2554	908	41	managerial	managerial	ADJ
inlawrev-2554	908	42	or	or	CCONJ
inlawrev-2554	908	43	operational	operational	ADJ
inlawrev-2554	908	44	resources	resource	NOUN
inlawrev-2554	908	45	that	that	PRON
inlawrev-2554	908	46	resulted	result	VERB
inlawrev-2554	908	47	in	in	ADP
inlawrev-2554	908	48	a	a	DET
inlawrev-2554	908	49	sharing	sharing	NOUN
inlawrev-2554	908	50	or	or	CCONJ
inlawrev-2554	908	51	exchange	exchange	NOUN
inlawrev-2554	908	52	of	of	ADP
inlawrev-2554	908	53	value	value	NOUN
inlawrev-2554	908	54	and	and	CCONJ
inlawrev-2554	908	55	other	other	ADJ
inlawrev-2554	908	56	economies	economy	NOUN
inlawrev-2554	908	57	of	of	ADP
inlawrev-2554	908	58	scale	scale	NOUN
inlawrev-2554	908	59	among	among	ADP
inlawrev-2554	908	60	the	the	DET
inlawrev-2554	908	61	enterprises.^^^	enterprises.^^^	PROPN
inlawrev-2554	908	62	substantial	substantial	ADJ
inlawrev-2554	908	63	mutual	mutual	ADJ
inlawrev-2554	908	64	interdependence	interdependence	NOUN
inlawrev-2554	908	65	,	,	PUNCT
inlawrev-2554	908	66	then	then	ADV
inlawrev-2554	908	67	,	,	PUNCT
inlawrev-2554	908	68	may	may	AUX
inlawrev-2554	908	69	exist	exist	VERB
inlawrev-2554	908	70	among	among	ADP
inlawrev-2554	908	71	related	related	ADJ
inlawrev-2554	908	72	corporations	corporation	NOUN
inlawrev-2554	908	73	in	in	ADP
inlawrev-2554	908	74	the	the	DET
inlawrev-2554	908	75	absence	absence	NOUN
inlawrev-2554	908	76	of	of	ADP
inlawrev-2554	908	77	a	a	DET
inlawrev-2554	908	78	vertically	vertically	ADV
inlawrev-2554	908	79	integrated	integrate	VERB
inlawrev-2554	908	80	enterprise	enterprise	NOUN
inlawrev-2554	908	81	and	and	CCONJ
inlawrev-2554	908	82	,	,	PUNCT
inlawrev-2554	908	83	as	as	ADP
inlawrev-2554	908	84	such	such	ADJ
inlawrev-2554	908	85	,	,	PUNCT
inlawrev-2554	908	86	render	render	VERB
inlawrev-2554	908	87	the	the	DET
inlawrev-2554	908	88	related	related	ADJ
inlawrev-2554	908	89	corporate	corporate	ADJ
inlawrev-2554	908	90	group	group	NOUN
inlawrev-2554	908	91	a	a	DET
inlawrev-2554	908	92	unitary	unitary	ADJ
inlawrev-2554	908	93	business	business	NOUN
inlawrev-2554	908	94	.	.	PUNCT
inlawrev-2554	909	1	in	in	ADP
inlawrev-2554	909	2	asarco	asarco	NOUN
inlawrev-2554	909	3	and	and	CCONJ
inlawrev-2554	909	4	woolworthy	woolworthy	ADJ
inlawrev-2554	909	5	the	the	DET
inlawrev-2554	909	6	court	court	NOUN
inlawrev-2554	909	7	determined	determine	VERB
inlawrev-2554	909	8	that	that	SCONJ
inlawrev-2554	909	9	a	a	DET
inlawrev-2554	909	10	unitary	unitary	ADJ
inlawrev-2554	909	11	business	business	NOUN
inlawrev-2554	909	12	relationship	relationship	NOUN
inlawrev-2554	909	13	did	do	AUX
inlawrev-2554	909	14	not	not	PART
inlawrev-2554	909	15	exist	exist	VERB
inlawrev-2554	909	16	where	where	SCONJ
inlawrev-2554	909	17	there	there	PRON
inlawrev-2554	909	18	was	be	VERB
inlawrev-2554	909	19	neither	neither	CCONJ
inlawrev-2554	909	20	functional	functional	ADJ
inlawrev-2554	909	21	integration	integration	NOUN
inlawrev-2554	909	22	nor	nor	CCONJ
inlawrev-2554	909	23	substantial	substantial	ADJ
inlawrev-2554	909	24	mutual	mutual	ADJ
inlawrev-2554	909	25	interdependence	interdependence	NOUN
inlawrev-2554	909	26	among	among	ADP
inlawrev-2554	909	27	related	related	ADJ
inlawrev-2554	909	28	corporations	corporation	NOUN
inlawrev-2554	909	29	.	.	PUNCT
inlawrev-2554	910	1	although	although	SCONJ
inlawrev-2554	910	2	the	the	DET
inlawrev-2554	910	3	asarco	asarco	NOUN
inlawrev-2554	910	4	and	and	CCONJ
inlawrev-2554	910	5	woolworth	woolworth	NOUN
inlawrev-2554	910	6	decisions	decision	NOUN
inlawrev-2554	910	7	set	set	VERB
inlawrev-2554	910	8	forth	forth	ADP
inlawrev-2554	910	9	anii	anii	PROPN
inlawrev-2554	910	10	reaffirm	reaffirm	VERB
inlawrev-2554	910	11	some	some	DET
inlawrev-2554	910	12	important	important	ADJ
inlawrev-2554	910	13	taxation	taxation	NOUN
inlawrev-2554	910	14	principles	principle	NOUN
inlawrev-2554	910	15	,	,	PUNCT
inlawrev-2554	910	16	their	their	PRON
inlawrev-2554	910	17	holdings	holding	NOUN
inlawrev-2554	910	18	are	be	AUX
inlawrev-2554	910	19	necessarily	necessarily	ADV
inlawrev-2554	910	20	limited	limit	VERB
inlawrev-2554	910	21	to	to	ADP
inlawrev-2554	910	22	the	the	DET
inlawrev-2554	910	23	court	court	NOUN
inlawrev-2554	910	24	's	's	PART
inlawrev-2554	910	25	rigorous	rigorous	ADJ
inlawrev-2554	910	26	examination	examination	NOUN
inlawrev-2554	910	27	of	of	ADP
inlawrev-2554	910	28	the	the	DET
inlawrev-2554	910	29	facts	fact	NOUN
inlawrev-2554	910	30	presented	present	VERB
inlawrev-2554	910	31	in	in	ADP
inlawrev-2554	910	32	each	each	DET
inlawrev-2554	910	33	case	case	NOUN
inlawrev-2554	910	34	.	.	PUNCT
inlawrev-2554	911	1	the	the	DET
inlawrev-2554	911	2	decisions	decision	NOUN
inlawrev-2554	911	3	seemed	seem	VERB
inlawrev-2554	911	4	to	to	PART
inlawrev-2554	911	5	be	be	AUX
inlawrev-2554	911	6	decided	decide	VERB
inlawrev-2554	911	7	primarily	primarily	ADV
inlawrev-2554	911	8	upon	upon	SCONJ
inlawrev-2554	911	9	the	the	DET
inlawrev-2554	911	10	factual	factual	ADJ
inlawrev-2554	911	11	record	record	NOUN
inlawrev-2554	911	12	rather	rather	ADV
inlawrev-2554	911	13	than	than	ADP
inlawrev-2554	911	14	upon	upon	SCONJ
inlawrev-2554	911	15	innovations	innovation	NOUN
inlawrev-2554	911	16	in	in	ADP
inlawrev-2554	911	17	the	the	DET
inlawrev-2554	911	18	legal	legal	ADJ
inlawrev-2554	911	19	principles	principle	NOUN
inlawrev-2554	911	20	of	of	ADP
inlawrev-2554	911	21	state	state	NOUN
inlawrev-2554	911	22	corporate	corporate	ADJ
inlawrev-2554	911	23	income	income	NOUN
inlawrev-2554	911	24	taxation	taxation	NOUN
inlawrev-2554	911	25	.	.	PUNCT
inlawrev-2554	912	1	a	a	DET
inlawrev-2554	912	2	description	description	NOUN
inlawrev-2554	912	3	of	of	ADP
inlawrev-2554	912	4	the	the	DET
inlawrev-2554	912	5	relationship	relationship	NOUN
inlawrev-2554	912	6	between	between	ADP
inlawrev-2554	912	7	woolworth	woolworth	NOUN
inlawrev-2554	912	8	and	and	CCONJ
inlawrev-2554	912	9	its	its	PRON
inlawrev-2554	912	10	foreign	foreign	ADJ
inlawrev-2554	912	11	subsidiaries	subsidiary	NOUN
inlawrev-2554	912	12	provides	provide	VERB
inlawrev-2554	912	13	a	a	DET
inlawrev-2554	912	14	useful	useful	ADJ
inlawrev-2554	912	15	factual	factual	ADJ
inlawrev-2554	912	16	paradigm	paradigm	NOUN
inlawrev-2554	912	17	with	with	ADP
inlawrev-2554	912	18	respect	respect	NOUN
inlawrev-2554	912	19	to	to	ADP
inlawrev-2554	912	20	which	which	PRON
inlawrev-2554	912	21	a	a	DET
inlawrev-2554	912	22	corporate	corporate	ADJ
inlawrev-2554	912	23	taxpayer	taxpayer	NOUN
inlawrev-2554	912	24	may	may	AUX
inlawrev-2554	912	25	look	look	VERB
inlawrev-2554	912	26	for	for	ADP
inlawrev-2554	912	27	guidance	guidance	NOUN
inlawrev-2554	912	28	to	to	PART
inlawrev-2554	912	29	determine	determine	VERB
inlawrev-2554	912	30	whether	whether	SCONJ
inlawrev-2554	912	31	dividend	dividend	NOUN
inlawrev-2554	912	32	income	income	NOUN
inlawrev-2554	912	33	or	or	CCONJ
inlawrev-2554	912	34	other	other	ADJ
inlawrev-2554	912	35	types	type	NOUN
inlawrev-2554	912	36	or	or	CCONJ
inlawrev-2554	912	37	forms	form	NOUN
inlawrev-2554	912	38	of	of	ADP
inlawrev-2554	912	39	income	income	NOUN
inlawrev-2554	912	40	from	from	ADP
inlawrev-2554	912	41	its	its	PRON
inlawrev-2554	912	42	subsidiaries	subsidiary	NOUN
inlawrev-2554	912	43	are	be	AUX
inlawrev-2554	912	44	derived	derive	VERB
inlawrev-2554	912	45	from	from	ADP
inlawrev-2554	912	46	unrelated	unrelated	ADJ
inlawrev-2554	912	47	business	business	NOUN
inlawrev-2554	912	48	activities	activity	NOUN
inlawrev-2554	912	49	.	.	PUNCT
inlawrev-2554	913	1	the	the	DET
inlawrev-2554	913	2	fact	fact	NOUN
inlawrev-2554	913	3	that	that	SCONJ
inlawrev-2554	913	4	the	the	DET
inlawrev-2554	913	5	foreign	foreign	ADJ
inlawrev-2554	913	6	subsidiaries	subsidiary	NOUN
inlawrev-2554	913	7	engaged	engage	VERB
inlawrev-2554	913	8	in	in	ADP
inlawrev-2554	913	9	essentially	essentially	ADV
inlawrev-2554	913	10	the	the	DET
inlawrev-2554	913	11	same	same	ADJ
inlawrev-2554	913	12	business	business	NOUN
inlawrev-2554	913	13	as	as	ADP
inlawrev-2554	913	14	the	the	DET
inlawrev-2554	913	15	parent	parent	NOUN
inlawrev-2554	913	16	corporation	corporation	NOUN
inlawrev-2554	913	17	,	,	PUNCT
inlawrev-2554	913	18	that	that	SCONJ
inlawrev-2554	913	19	major	major	ADJ
inlawrev-2554	913	20	financial	financial	ADJ
inlawrev-2554	913	21	decisions	decision	NOUN
inlawrev-2554	913	22	of	of	ADP
inlawrev-2554	913	23	the	the	DET
inlawrev-2554	913	24	subsidiaries	subsidiary	NOUN
inlawrev-2554	913	25	were	be	AUX
inlawrev-2554	913	26	subject	subject	ADJ
inlawrev-2554	913	27	to	to	ADP
inlawrev-2554	913	28	the	the	DET
inlawrev-2554	913	29	approval	approval	NOUN
inlawrev-2554	913	30	of	of	ADP
inlawrev-2554	913	31	the	the	DET
inlawrev-2554	913	32	parent	parent	NOUN
inlawrev-2554	913	33	corporation	corporation	NOUN
inlawrev-2554	913	34	,	,	PUNCT
inlawrev-2554	913	35	that	that	SCONJ
inlawrev-2554	913	36	there	there	PRON
inlawrev-2554	913	37	existed	exist	VERB
inlawrev-2554	913	38	interlocking	interlock	VERB
inlawrev-2554	913	39	directorates	directorate	NOUN
inlawrev-2554	913	40	,	,	PUNCT
inlawrev-2554	913	41	and	and	CCONJ
inlawrev-2554	913	42	that	that	SCONJ
inlawrev-2554	913	43	there	there	PRON
inlawrev-2554	913	44	were	be	VERB
inlawrev-2554	913	45	exchanges	exchange	NOUN
inlawrev-2554	913	46	of	of	ADP
inlawrev-2554	913	47	information	information	NOUN
inlawrev-2554	913	48	and	and	CCONJ
inlawrev-2554	913	49	the	the	DET
inlawrev-2554	913	50	potential	potential	NOUN
inlawrev-2554	913	51	for	for	ADP
inlawrev-2554	913	52	control	control	NOUN
inlawrev-2554	913	53	in	in	ADP
inlawrev-2554	913	54	which	which	PRON
inlawrev-2554	913	55	all	all	PRON
inlawrev-2554	913	56	of	of	ADP
inlawrev-2554	913	57	these	these	DET
inlawrev-2554	913	58	factors	factor	NOUN
inlawrev-2554	913	59	may	may	AUX
inlawrev-2554	913	60	result	result	VERB
inlawrev-2554	913	61	did	do	AUX
inlawrev-2554	913	62	not	not	PART
inlawrev-2554	913	63	by	by	ADP
inlawrev-2554	913	64	themselves	themselves	PRON
inlawrev-2554	913	65	warrant	warrant	VERB
inlawrev-2554	913	66	characterization	characterization	NOUN
inlawrev-2554	913	67	as	as	ADP
inlawrev-2554	913	68	a	a	DET
inlawrev-2554	913	69	unitary	unitary	ADJ
inlawrev-2554	913	70	business	business	NOUN
inlawrev-2554	913	71	.	.	PUNCT
inlawrev-2554	914	1	the	the	DET
inlawrev-2554	914	2	operations	operation	NOUN
inlawrev-2554	914	3	of	of	ADP
inlawrev-2554	914	4	the	the	DET
inlawrev-2554	914	5	foreign	foreign	ADJ
inlawrev-2554	914	6	subsidiaries	subsidiary	NOUN
inlawrev-2554	914	7	were	be	AUX
inlawrev-2554	914	8	decentralized	decentralize	VERB
inlawrev-2554	914	9	to	to	ADP
inlawrev-2554	914	10	such	such	DET
inlawrev-2554	914	11	an	an	DET
inlawrev-2554	914	12	extent	extent	NOUN
inlawrev-2554	914	13	that	that	SCONJ
inlawrev-2554	914	14	the	the	DET
inlawrev-2554	914	15	activities	activity	NOUN
inlawrev-2554	914	16	of	of	ADP
inlawrev-2554	914	17	each	each	PRON
inlawrev-2554	914	18	within	within	ADP
inlawrev-2554	914	19	each	each	DET
inlawrev-2554	914	20	particular	particular	ADJ
inlawrev-2554	914	21	country	country	NOUN
inlawrev-2554	914	22	were	be	AUX
inlawrev-2554	914	23	so	so	ADV
inlawrev-2554	914	24	integrated	integrated	ADJ
inlawrev-2554	914	25	and	and	CCONJ
inlawrev-2554	914	26	self	self	NOUN
inlawrev-2554	914	27	-	-	PUNCT
inlawrev-2554	914	28	sustaining	sustain	VERB
inlawrev-2554	914	29	as	as	SCONJ
inlawrev-2554	914	30	to	to	PART
inlawrev-2554	914	31	be	be	AUX
inlawrev-2554	914	32	separate	separate	ADJ
inlawrev-2554	914	33	and	and	CCONJ
inlawrev-2554	914	34	apart	apart	ADV
inlawrev-2554	914	35	from	from	ADP
inlawrev-2554	914	36	the	the	DET
inlawrev-2554	914	37	operations	operation	NOUN
inlawrev-2554	914	38	of	of	ADP
inlawrev-2554	914	39	the	the	DET
inlawrev-2554	914	40	parent	parent	NOUN
inlawrev-2554	914	41	corporation.^^^	corporation.^^^	NOUN
inlawrev-2554	914	42	there	there	PRON
inlawrev-2554	914	43	was	be	VERB
inlawrev-2554	914	44	seemingly	seemingly	ADV
inlawrev-2554	914	45	no	no	DET
inlawrev-2554	914	46	transfer	transfer	NOUN
inlawrev-2554	914	47	of	of	ADP
inlawrev-2554	914	48	products	product	NOUN
inlawrev-2554	914	49	between	between	ADP
inlawrev-2554	914	50	the	the	DET
inlawrev-2554	914	51	parent	parent	NOUN
inlawrev-2554	914	52	corporation	corporation	NOUN
inlawrev-2554	914	53	and	and	CCONJ
inlawrev-2554	914	54	its	its	PRON
inlawrev-2554	914	55	subsidiaries	subsidiary	NOUN
inlawrev-2554	914	56	,	,	PUNCT
inlawrev-2554	914	57	and	and	CCONJ
inlawrev-2554	914	58	the	the	DET
inlawrev-2554	914	59	personnel	personnel	NOUN
inlawrev-2554	914	60	departments	department	NOUN
inlawrev-2554	914	61	of	of	ADP
inlawrev-2554	914	62	the	the	DET
inlawrev-2554	914	63	foreign	foreign	ADJ
inlawrev-2554	914	64	subsidiaries	subsidiary	NOUN
inlawrev-2554	914	65	were	be	AUX
inlawrev-2554	914	66	independent	independent	ADJ
inlawrev-2554	914	67	operations.^	operations.^	NOUN
inlawrev-2554	914	68	*	*	NOUN
inlawrev-2554	914	69	®	®	NOUN
inlawrev-2554	914	70	thus	thus	ADV
inlawrev-2554	914	71	,	,	PUNCT
inlawrev-2554	914	72	"	"	PUNCT
inlawrev-2554	914	73	no	no	DET
inlawrev-2554	914	74	phase	phase	NOUN
inlawrev-2554	914	75	of	of	ADP
inlawrev-2554	914	76	any	any	DET
inlawrev-2554	914	77	subsidiary	subsidiary	NOUN
inlawrev-2554	914	78	's	's	PART
inlawrev-2554	914	79	business	business	NOUN
inlawrev-2554	914	80	was	be	AUX
inlawrev-2554	914	81	integrated	integrate	VERB
inlawrev-2554	914	82	with	with	ADP
inlawrev-2554	914	83	the	the	DET
inlawrev-2554	914	84	parent's	parent's	PROPN
inlawrev-2554	914	85	.	.	PUNCT
inlawrev-2554	914	86	"^*^	"^*^	NOUN
inlawrev-2554	914	87	woolworth	woolworth	NOUN
inlawrev-2554	914	88	and	and	CCONJ
inlawrev-2554	914	89	asarco	asarco	NOUN
inlawrev-2554	914	90	could	could	AUX
inlawrev-2554	914	91	have	have	AUX
inlawrev-2554	914	92	been	be	AUX
inlawrev-2554	914	93	read	read	VERB
inlawrev-2554	914	94	to	to	PART
inlawrev-2554	914	95	stand	stand	VERB
inlawrev-2554	914	96	for	for	ADP
inlawrev-2554	914	97	the	the	DET
inlawrev-2554	914	98	'	'	PUNCT
inlawrev-2554	914	99	^'butler	^'butler	NOUN
inlawrev-2554	914	100	bros	bros	PROPN
inlawrev-2554	914	101	.	.	PUNCT
inlawrev-2554	915	1	v.	v.	ADP
inlawrev-2554	915	2	mccolgan	mccolgan	NOUN
inlawrev-2554	915	3	,	,	PUNCT
inlawrev-2554	915	4	315	315	NUM
inlawrev-2554	915	5	u.s	u.s	PROPN
inlawrev-2554	915	6	.	.	PROPN
inlawrev-2554	915	7	501	501	NUM
inlawrev-2554	915	8	(	(	PUNCT
inlawrev-2554	915	9	1942	1942	NUM
inlawrev-2554	915	10	)	)	PUNCT
inlawrev-2554	915	11	.	.	PUNCT
inlawrev-2554	916	1	see	see	VERB
inlawrev-2554	916	2	supra	supra	PROPN
inlawrev-2554	916	3	notes	note	VERB
inlawrev-2554	916	4	108	108	NUM
inlawrev-2554	916	5	-	-	SYM
inlawrev-2554	916	6	16	16	NUM
inlawrev-2554	916	7	and	and	CCONJ
inlawrev-2554	916	8	accompanying	accompany	VERB
inlawrev-2554	916	9	text	text	NOUN
inlawrev-2554	916	10	,	,	PUNCT
inlawrev-2554	916	11	see	see	VERB
inlawrev-2554	916	12	container	container	PROPN
inlawrev-2554	916	13	corp	corp	PROPN
inlawrev-2554	916	14	.	.	PROPN
inlawrev-2554	916	15	of	of	ADP
inlawrev-2554	916	16	america	america	PROPN
inlawrev-2554	916	17	v.	v.	ADP
inlawrev-2554	916	18	franchise	franchise	PROPN
inlawrev-2554	916	19	tax	tax	PROPN
inlawrev-2554	916	20	board	board	NOUN
inlawrev-2554	916	21	,	,	PUNCT
inlawrev-2554	916	22	103	103	NUM
inlawrev-2554	916	23	s.	s.	PROPN
inlawrev-2554	916	24	ct	ct	PROPN
inlawrev-2554	916	25	.	.	PROPN
inlawrev-2554	916	26	2933	2933	NUM
inlawrev-2554	916	27	,	,	PUNCT
inlawrev-2554	916	28	2941	2941	NUM
inlawrev-2554	916	29	(	(	PUNCT
inlawrev-2554	916	30	1983	1983	NUM
inlawrev-2554	916	31	)	)	PUNCT
inlawrev-2554	916	32	.	.	PUNCT
inlawrev-2554	917	1	''	''	PUNCT
inlawrev-2554	917	2	'	'	PUNCT
inlawrev-2554	917	3	woolworth	woolworth	NOUN
inlawrev-2554	917	4	,	,	PUNCT
inlawrev-2554	917	5	102	102	NUM
inlawrev-2554	917	6	s.	s.	PROPN
inlawrev-2554	917	7	ct	ct	PROPN
inlawrev-2554	917	8	.	.	PUNCT
inlawrev-2554	918	1	at	at	ADP
inlawrev-2554	918	2	3135	3135	NUM
inlawrev-2554	918	3	-	-	SYM
inlawrev-2554	918	4	36	36	NUM
inlawrev-2554	918	5	.	.	PUNCT
inlawrev-2554	918	6	''	''	PUNCT
inlawrev-2554	919	1	'	'	PUNCT
inlawrev-2554	919	2	i	i	PRON
inlawrev-2554	919	3	d.	d.	NOUN
inlawrev-2554	919	4	''	''	PUNCT
inlawrev-2554	919	5	'	'	PUNCT
inlawrev-2554	919	6	i	i	PRON
inlawrev-2554	919	7	d.	d.	PROPN
inlawrev-2554	919	8	at	at	ADP
inlawrev-2554	919	9	3135	3135	NUM
inlawrev-2554	919	10	.	.	PUNCT
inlawrev-2554	920	1	820	820	NUM
inlawrev-2554	920	2	indiana	indiana	PROPN
inlawrev-2554	920	3	law	law	PROPN
inlawrev-2554	920	4	review	review	NOUN
inlawrev-2554	920	5	[	[	X
inlawrev-2554	920	6	vol	vol	NOUN
inlawrev-2554	920	7	.	.	PUNCT
inlawrev-2554	920	8	16:783	16:783	NUM
inlawrev-2554	920	9	proposition	proposition	NOUN
inlawrev-2554	920	10	that	that	SCONJ
inlawrev-2554	920	11	,	,	PUNCT
inlawrev-2554	920	12	in	in	ADP
inlawrev-2554	920	13	the	the	DET
inlawrev-2554	920	14	case	case	NOUN
inlawrev-2554	920	15	of	of	ADP
inlawrev-2554	920	16	a	a	DET
inlawrev-2554	920	17	group	group	NOUN
inlawrev-2554	920	18	of	of	ADP
inlawrev-2554	920	19	related	relate	VERB
inlawrev-2554	920	20	domestic	domestic	ADJ
inlawrev-2554	920	21	and	and	CCONJ
inlawrev-2554	920	22	foreign	foreign	ADJ
inlawrev-2554	920	23	corporations	corporation	NOUN
inlawrev-2554	920	24	which	which	PRON
inlawrev-2554	920	25	is	be	AUX
inlawrev-2554	920	26	not	not	PART
inlawrev-2554	920	27	vertically	vertically	ADV
inlawrev-2554	920	28	integrated	integrate	VERB
inlawrev-2554	920	29	,	,	PUNCT
inlawrev-2554	920	30	a	a	DET
inlawrev-2554	920	31	finding	finding	NOUN
inlawrev-2554	920	32	of	of	ADP
inlawrev-2554	920	33	a	a	DET
inlawrev-2554	920	34	unitary	unitary	ADJ
inlawrev-2554	920	35	business	business	NOUN
inlawrev-2554	920	36	would	would	AUX
inlawrev-2554	920	37	be	be	AUX
inlawrev-2554	920	38	impermissible	impermissible	ADJ
inlawrev-2554	920	39	without	without	ADP
inlawrev-2554	920	40	a	a	DET
inlawrev-2554	920	41	flow	flow	NOUN
inlawrev-2554	920	42	of	of	ADP
inlawrev-2554	920	43	international	international	ADJ
inlawrev-2554	920	44	trade	trade	NOUN
inlawrev-2554	920	45	among	among	ADP
inlawrev-2554	920	46	the	the	DET
inlawrev-2554	920	47	related	relate	VERB
inlawrev-2554	920	48	corporations	corporation	NOUN
inlawrev-2554	920	49	.	.	PUNCT
inlawrev-2554	921	1	as	as	SCONJ
inlawrev-2554	921	2	we	we	PRON
inlawrev-2554	921	3	have	have	AUX
inlawrev-2554	921	4	seen	see	VERB
inlawrev-2554	921	5	,	,	PUNCT
inlawrev-2554	921	6	prior	prior	ADJ
inlawrev-2554	921	7	decisions	decision	NOUN
inlawrev-2554	921	8	of	of	ADP
inlawrev-2554	921	9	the	the	DET
inlawrev-2554	921	10	court	court	NOUN
inlawrev-2554	921	11	which	which	PRON
inlawrev-2554	921	12	involved	involve	VERB
inlawrev-2554	921	13	unitary	unitary	ADJ
inlawrev-2554	921	14	apportionment	apportionment	NOUN
inlawrev-2554	921	15	within	within	ADP
inlawrev-2554	921	16	the	the	DET
inlawrev-2554	921	17	domestic	domestic	ADJ
inlawrev-2554	921	18	context	context	NOUN
inlawrev-2554	921	19	had	have	AUX
inlawrev-2554	921	20	been	be	AUX
inlawrev-2554	921	21	cases	case	NOUN
inlawrev-2554	921	22	in	in	ADP
inlawrev-2554	921	23	which	which	PRON
inlawrev-2554	921	24	there	there	PRON
inlawrev-2554	921	25	had	have	AUX
inlawrev-2554	921	26	been	be	AUX
inlawrev-2554	921	27	a	a	DET
inlawrev-2554	921	28	substantial	substantial	ADJ
inlawrev-2554	921	29	flow	flow	NOUN
inlawrev-2554	921	30	of	of	ADP
inlawrev-2554	921	31	goods	good	NOUN
inlawrev-2554	921	32	and	and	CCONJ
inlawrev-2554	921	33	services	service	NOUN
inlawrev-2554	921	34	among	among	ADP
inlawrev-2554	921	35	vertically	vertically	ADV
inlawrev-2554	921	36	integrated	integrate	VERB
inlawrev-2554	921	37	entities	entity	NOUN
inlawrev-2554	921	38	.	.	PUNCT
inlawrev-2554	922	1	"	"	PUNCT
inlawrev-2554	922	2	"	"	PUNCT
inlawrev-2554	922	3	in	in	ADP
inlawrev-2554	922	4	the	the	DET
inlawrev-2554	922	5	most	most	ADV
inlawrev-2554	922	6	recent	recent	ADJ
inlawrev-2554	922	7	decision	decision	NOUN
inlawrev-2554	922	8	of	of	ADP
inlawrev-2554	922	9	the	the	DET
inlawrev-2554	922	10	supreme	supreme	PROPN
inlawrev-2554	922	11	court	court	PROPN
inlawrev-2554	922	12	,	,	PUNCT
inlawrev-2554	922	13	however	however	ADV
inlawrev-2554	922	14	,	,	PUNCT
inlawrev-2554	922	15	this	this	DET
inlawrev-2554	922	16	point	point	NOUN
inlawrev-2554	922	17	was	be	AUX
inlawrev-2554	922	18	further	far	ADV
inlawrev-2554	922	19	clarified	clarify	VERB
inlawrev-2554	922	20	by	by	ADP
inlawrev-2554	922	21	stating	state	VERB
inlawrev-2554	922	22	that	that	SCONJ
inlawrev-2554	922	23	the	the	DET
inlawrev-2554	922	24	degree	degree	NOUN
inlawrev-2554	922	25	of	of	ADP
inlawrev-2554	922	26	substantial	substantial	ADJ
inlawrev-2554	922	27	mutual	mutual	ADJ
inlawrev-2554	922	28	interdependence	interdependence	NOUN
inlawrev-2554	922	29	necessary	necessary	ADJ
inlawrev-2554	922	30	to	to	PART
inlawrev-2554	922	31	justify	justify	VERB
inlawrev-2554	922	32	taxation	taxation	NOUN
inlawrev-2554	922	33	can	can	AUX
inlawrev-2554	922	34	arise	arise	VERB
inlawrev-2554	922	35	in	in	ADP
inlawrev-2554	922	36	a	a	DET
inlawrev-2554	922	37	number	number	NOUN
inlawrev-2554	922	38	of	of	ADP
inlawrev-2554	922	39	different	different	ADJ
inlawrev-2554	922	40	ways	way	NOUN
inlawrev-2554	922	41	.	.	PUNCT
inlawrev-2554	923	1	the	the	DET
inlawrev-2554	923	2	important	important	ADJ
inlawrev-2554	923	3	criteria	criterion	NOUN
inlawrev-2554	923	4	is	be	AUX
inlawrev-2554	923	5	that	that	SCONJ
inlawrev-2554	923	6	there	there	PRON
inlawrev-2554	923	7	be	be	AUX
inlawrev-2554	923	8	a	a	DET
inlawrev-2554	923	9	sharing	sharing	NOUN
inlawrev-2554	923	10	or	or	CCONJ
inlawrev-2554	923	11	exchange	exchange	NOUN
inlawrev-2554	923	12	of	of	ADP
inlawrev-2554	923	13	value	value	NOUN
inlawrev-2554	923	14	,	,	PUNCT
inlawrev-2554	923	15	not	not	PART
inlawrev-2554	923	16	simply	simply	ADV
inlawrev-2554	923	17	a	a	DET
inlawrev-2554	923	18	flow	flow	NOUN
inlawrev-2554	923	19	of	of	ADP
inlawrev-2554	923	20	trade	trade	NOUN
inlawrev-2554	923	21	.	.	PUNCT
inlawrev-2554	924	1	vii	vii	PROPN
inlawrev-2554	924	2	.	.	PROPN
inlawrev-2554	924	3	state	state	PROPN
inlawrev-2554	924	4	taxation	taxation	NOUN
inlawrev-2554	924	5	of	of	ADP
inlawrev-2554	924	6	the	the	DET
inlawrev-2554	924	7	worldwide	worldwide	ADJ
inlawrev-2554	924	8	combined	combined	ADJ
inlawrev-2554	924	9	income	income	NOUN
inlawrev-2554	924	10	of	of	ADP
inlawrev-2554	924	11	a	a	DET
inlawrev-2554	924	12	multinational	multinational	ADJ
inlawrev-2554	924	13	enterprise	enterprise	NOUN
inlawrev-2554	924	14	:	:	PUNCT
inlawrev-2554	924	15	container	container	NOUN
inlawrev-2554	924	16	container	container	PROPN
inlawrev-2554	924	17	corp	corp	PROPN
inlawrev-2554	924	18	.	.	PROPN
inlawrev-2554	924	19	of	of	ADP
inlawrev-2554	924	20	america	america	PROPN
inlawrev-2554	924	21	v.	v.	ADP
inlawrev-2554	924	22	franchise	franchise	PROPN
inlawrev-2554	924	23	tax	tax	NOUN
inlawrev-2554	924	24	board^'^^	board^'^^	NOUN
inlawrev-2554	924	25	is	be	AUX
inlawrev-2554	924	26	the	the	DET
inlawrev-2554	924	27	first	first	ADJ
inlawrev-2554	924	28	decision	decision	NOUN
inlawrev-2554	924	29	of	of	ADP
inlawrev-2554	924	30	the	the	DET
inlawrev-2554	924	31	united	united	PROPN
inlawrev-2554	924	32	states	states	PROPN
inlawrev-2554	924	33	supreme	supreme	PROPN
inlawrev-2554	924	34	court	court	PROPN
inlawrev-2554	924	35	to	to	PART
inlawrev-2554	924	36	address	address	VERB
inlawrev-2554	924	37	the	the	DET
inlawrev-2554	924	38	constitutional	constitutional	ADJ
inlawrev-2554	924	39	considerations	consideration	NOUN
inlawrev-2554	924	40	arising	arise	VERB
inlawrev-2554	924	41	out	out	ADP
inlawrev-2554	924	42	of	of	ADP
inlawrev-2554	924	43	the	the	DET
inlawrev-2554	924	44	application	application	NOUN
inlawrev-2554	924	45	of	of	ADP
inlawrev-2554	924	46	worldwide	worldwide	ADJ
inlawrev-2554	924	47	combined	combined	ADJ
inlawrev-2554	924	48	reporting	reporting	NOUN
inlawrev-2554	924	49	to	to	ADP
inlawrev-2554	924	50	the	the	DET
inlawrev-2554	924	51	income	income	NOUN
inlawrev-2554	924	52	of	of	ADP
inlawrev-2554	924	53	a	a	DET
inlawrev-2554	924	54	domestic	domestic	ADJ
inlawrev-2554	924	55	corporation	corporation	NOUN
inlawrev-2554	924	56	and	and	CCONJ
inlawrev-2554	924	57	its	its	PRON
inlawrev-2554	924	58	foreign	foreign	ADJ
inlawrev-2554	924	59	subsidiaries	subsidiary	NOUN
inlawrev-2554	924	60	.	.	PUNCT
inlawrev-2554	925	1	as	as	SCONJ
inlawrev-2554	925	2	we	we	PRON
inlawrev-2554	925	3	have	have	AUX
inlawrev-2554	925	4	already	already	ADV
inlawrev-2554	925	5	noted,"^	noted,"^	NOUN
inlawrev-2554	925	6	however	however	ADV
inlawrev-2554	925	7	,	,	PUNCT
inlawrev-2554	925	8	the	the	DET
inlawrev-2554	925	9	concepts	concept	NOUN
inlawrev-2554	925	10	of	of	ADP
inlawrev-2554	925	11	"	"	PUNCT
inlawrev-2554	925	12	unitary	unitary	ADJ
inlawrev-2554	925	13	business	business	NOUN
inlawrev-2554	925	14	"	"	PUNCT
inlawrev-2554	925	15	and	and	CCONJ
inlawrev-2554	925	16	''	''	PUNCT
inlawrev-2554	925	17	formulary	formulary	ADJ
inlawrev-2554	925	18	apportionment	apportionment	NOUN
inlawrev-2554	925	19	"	"	PUNCT
inlawrev-2554	925	20	play	play	VERB
inlawrev-2554	925	21	a	a	DET
inlawrev-2554	925	22	central	central	ADJ
inlawrev-2554	925	23	role	role	NOUN
inlawrev-2554	925	24	in	in	ADP
inlawrev-2554	925	25	the	the	DET
inlawrev-2554	925	26	combined	combined	ADJ
inlawrev-2554	925	27	reporting	reporting	NOUN
inlawrev-2554	925	28	scenario	scenario	NOUN
inlawrev-2554	925	29	.	.	PUNCT
inlawrev-2554	926	1	so	so	ADV
inlawrev-2554	926	2	in	in	ADP
inlawrev-2554	926	3	this	this	DET
inlawrev-2554	926	4	fundamental	fundamental	ADJ
inlawrev-2554	926	5	sense	sense	NOUN
inlawrev-2554	926	6	the	the	DET
inlawrev-2554	926	7	application	application	NOUN
inlawrev-2554	926	8	of	of	ADP
inlawrev-2554	926	9	combined	combine	VERB
inlawrev-2554	926	10	apportionment	apportionment	NOUN
inlawrev-2554	926	11	to	to	ADP
inlawrev-2554	926	12	a	a	DET
inlawrev-2554	926	13	worldwide	worldwide	ADJ
inlawrev-2554	926	14	enterprise	enterprise	NOUN
inlawrev-2554	926	15	does	do	AUX
inlawrev-2554	926	16	not	not	PART
inlawrev-2554	926	17	differ	differ	VERB
inlawrev-2554	926	18	radically	radically	ADV
inlawrev-2554	926	19	from	from	ADP
inlawrev-2554	926	20	the	the	DET
inlawrev-2554	926	21	approach	approach	NOUN
inlawrev-2554	926	22	taken	take	VERB
inlawrev-2554	926	23	by	by	ADP
inlawrev-2554	926	24	the	the	DET
inlawrev-2554	926	25	states	state	NOUN
inlawrev-2554	926	26	in	in	ADP
inlawrev-2554	926	27	previous	previous	ADJ
inlawrev-2554	926	28	cases	case	NOUN
inlawrev-2554	926	29	before	before	ADP
inlawrev-2554	926	30	the	the	DET
inlawrev-2554	926	31	court	court	NOUN
inlawrev-2554	926	32	;	;	PUNCT
inlawrev-2554	926	33	rather	rather	ADV
inlawrev-2554	926	34	,	,	PUNCT
inlawrev-2554	926	35	it	it	PRON
inlawrev-2554	926	36	is	be	AUX
inlawrev-2554	926	37	logically	logically	ADV
inlawrev-2554	926	38	consistent	consistent	ADJ
inlawrev-2554	926	39	with	with	ADP
inlawrev-2554	926	40	the	the	DET
inlawrev-2554	926	41	unitary	unitary	ADJ
inlawrev-2554	926	42	business	business	NOUN
inlawrev-2554	926	43	/	/	SYM
inlawrev-2554	926	44	formula	formula	NOUN
inlawrev-2554	926	45	apportionment	apportionment	NOUN
inlawrev-2554	926	46	approach	approach	NOUN
inlawrev-2554	926	47	.	.	PUNCT
inlawrev-2554	927	1	"^	"^	VERB
inlawrev-2554	927	2	one	one	NUM
inlawrev-2554	927	3	of	of	ADP
inlawrev-2554	927	4	the	the	DET
inlawrev-2554	927	5	distinguishing	distinguish	VERB
inlawrev-2554	927	6	features	feature	NOUN
inlawrev-2554	927	7	of	of	ADP
inlawrev-2554	927	8	this	this	DET
inlawrev-2554	927	9	form	form	NOUN
inlawrev-2554	927	10	of	of	ADP
inlawrev-2554	927	11	apportionment	apportionment	NOUN
inlawrev-2554	927	12	is	be	AUX
inlawrev-2554	927	13	the	the	DET
inlawrev-2554	927	14	composition	composition	NOUN
inlawrev-2554	927	15	of	of	ADP
inlawrev-2554	927	16	taxable	taxable	ADJ
inlawrev-2554	927	17	income	income	NOUN
inlawrev-2554	927	18	.	.	PUNCT
inlawrev-2554	928	1	generally	generally	ADV
inlawrev-2554	928	2	speaking	speak	VERB
inlawrev-2554	928	3	,	,	PUNCT
inlawrev-2554	928	4	instead	instead	ADV
inlawrev-2554	928	5	of	of	ADP
inlawrev-2554	928	6	including	include	VERB
inlawrev-2554	928	7	foreignsource	foreignsource	NOUN
inlawrev-2554	928	8	income	income	NOUN
inlawrev-2554	928	9	such	such	ADJ
inlawrev-2554	928	10	as	as	ADP
inlawrev-2554	928	11	dividends	dividend	NOUN
inlawrev-2554	928	12	from	from	ADP
inlawrev-2554	928	13	the	the	DET
inlawrev-2554	928	14	subsidiaries	subsidiary	NOUN
inlawrev-2554	928	15	in	in	ADP
inlawrev-2554	928	16	the	the	DET
inlawrev-2554	928	17	parent	parent	NOUN
inlawrev-2554	928	18	corporation	corporation	NOUN
inlawrev-2554	928	19	's	's	PART
inlawrev-2554	928	20	apportionable	apportionable	ADJ
inlawrev-2554	928	21	tax	tax	NOUN
inlawrev-2554	928	22	base	base	NOUN
inlawrev-2554	928	23	,	,	PUNCT
inlawrev-2554	928	24	combined	combine	VERB
inlawrev-2554	928	25	reporting	reporting	NOUN
inlawrev-2554	928	26	includes	include	VERB
inlawrev-2554	928	27	the	the	DET
inlawrev-2554	928	28	income	income	NOUN
inlawrev-2554	928	29	realized	realize	VERB
inlawrev-2554	928	30	from	from	ADP
inlawrev-2554	928	31	the	the	DET
inlawrev-2554	928	32	operations	operation	NOUN
inlawrev-2554	928	33	of	of	ADP
inlawrev-2554	928	34	the	the	DET
inlawrev-2554	928	35	foreign	foreign	ADJ
inlawrev-2554	928	36	subsidiaries	subsidiary	NOUN
inlawrev-2554	928	37	themselves	themselves	PRON
inlawrev-2554	928	38	,	,	PUNCT
inlawrev-2554	928	39	and	and	CCONJ
inlawrev-2554	928	40	excludes	exclude	VERB
inlawrev-2554	928	41	intercorporate	intercorporate	ADJ
inlawrev-2554	928	42	dividends	dividend	NOUN
inlawrev-2554	928	43	so	so	SCONJ
inlawrev-2554	928	44	as	as	SCONJ
inlawrev-2554	928	45	to	to	PART
inlawrev-2554	928	46	avoid	avoid	VERB
inlawrev-2554	928	47	double	double	ADJ
inlawrev-2554	928	48	inclusion	inclusion	NOUN
inlawrev-2554	928	49	of	of	ADP
inlawrev-2554	928	50	that	that	DET
inlawrev-2554	928	51	income	income	NOUN
inlawrev-2554	928	52	in	in	ADP
inlawrev-2554	928	53	the	the	DET
inlawrev-2554	928	54	corporation	corporation	NOUN
inlawrev-2554	928	55	's	's	PART
inlawrev-2554	928	56	tax	tax	NOUN
inlawrev-2554	928	57	base	base	NOUN
inlawrev-2554	928	58	.	.	PUNCT
inlawrev-2554	929	1	"^	"^	VERB
inlawrev-2554	929	2	another	another	DET
inlawrev-2554	929	3	distinguishing	distinguish	VERB
inlawrev-2554	929	4	characteristic	characteristic	NOUN
inlawrev-2554	929	5	of	of	ADP
inlawrev-2554	929	6	combined	combined	ADJ
inlawrev-2554	929	7	reporting	reporting	NOUN
inlawrev-2554	929	8	,	,	PUNCT
inlawrev-2554	929	9	which	which	PRON
inlawrev-2554	929	10	necessarily	necessarily	ADV
inlawrev-2554	929	11	parallels	parallel	VERB
inlawrev-2554	929	12	the	the	DET
inlawrev-2554	929	13	composition	composition	NOUN
inlawrev-2554	929	14	of	of	ADP
inlawrev-2554	929	15	taxable	taxable	ADJ
inlawrev-2554	929	16	income	income	NOUN
inlawrev-2554	929	17	,	,	PUNCT
inlawrev-2554	929	18	is	be	AUX
inlawrev-2554	929	19	in	in	ADP
inlawrev-2554	929	20	the	the	DET
inlawrev-2554	929	21	taxing	tax	VERB
inlawrev-2554	929	22	state	state	NOUN
inlawrev-2554	929	23	's	's	PART
inlawrev-2554	929	24	calculation	calculation	NOUN
inlawrev-2554	929	25	of	of	ADP
inlawrev-2554	929	26	its	its	PRON
inlawrev-2554	929	27	apportionable	apportionable	ADJ
inlawrev-2554	929	28	share	share	NOUN
inlawrev-2554	929	29	of	of	ADP
inlawrev-2554	929	30	the	the	DET
inlawrev-2554	929	31	net	net	ADJ
inlawrev-2554	929	32	income	income	NOUN
inlawrev-2554	929	33	of	of	ADP
inlawrev-2554	929	34	the	the	DET
inlawrev-2554	929	35	related	relate	VERB
inlawrev-2554	929	36	"	"	PUNCT
inlawrev-2554	929	37	"	"	PUNCT
inlawrev-2554	929	38	see	see	VERB
inlawrev-2554	929	39	,	,	PUNCT
inlawrev-2554	929	40	e.g.	e.g.	ADV
inlawrev-2554	929	41	,	,	PUNCT
inlawrev-2554	929	42	exxon	exxon	PROPN
inlawrev-2554	929	43	corp	corp	PROPN
inlawrev-2554	929	44	.	.	PROPN
inlawrev-2554	930	1	v.	v.	ADP
inlawrev-2554	930	2	dep't	dep't	NOUN
inlawrev-2554	930	3	of	of	ADP
inlawrev-2554	930	4	revenue	revenue	NOUN
inlawrev-2554	930	5	.	.	PUNCT
inlawrev-2554	931	1	447	447	NUM
inlawrev-2554	931	2	u.s	u.s	PROPN
inlawrev-2554	931	3	.	.	PROPN
inlawrev-2554	931	4	207	207	NUM
inlawrev-2554	931	5	(	(	PUNCT
inlawrev-2554	931	6	1980	1980	NUM
inlawrev-2554	931	7	)	)	PUNCT
inlawrev-2554	931	8	(	(	PUNCT
inlawrev-2554	931	9	continuous	continuous	ADJ
inlawrev-2554	931	10	product	product	NOUN
inlawrev-2554	931	11	flow	flow	NOUN
inlawrev-2554	931	12	in	in	ADP
inlawrev-2554	931	13	domestic	domestic	ADJ
inlawrev-2554	931	14	context	context	NOUN
inlawrev-2554	931	15	constituted	constitute	VERB
inlawrev-2554	931	16	unitary	unitary	ADJ
inlawrev-2554	931	17	enterprise	enterprise	NOUN
inlawrev-2554	931	18	where	where	SCONJ
inlawrev-2554	931	19	it	it	PRON
inlawrev-2554	931	20	was	be	AUX
inlawrev-2554	931	21	a	a	DET
inlawrev-2554	931	22	highly	highly	ADV
inlawrev-2554	931	23	integrated	integrate	VERB
inlawrev-2554	931	24	business	business	NOUN
inlawrev-2554	931	25	)	)	PUNCT
inlawrev-2554	931	26	;	;	PUNCT
inlawrev-2554	932	1	moorman	moorman	NOUN
inlawrev-2554	932	2	mfg	mfg	PROPN
inlawrev-2554	932	3	.	.	PROPN
inlawrev-2554	932	4	co.	co.	PROPN
inlawrev-2554	933	1	v.	v.	ADP
inlawrev-2554	933	2	bair	bair	PROPN
inlawrev-2554	933	3	,	,	PUNCT
inlawrev-2554	933	4	437	437	NUM
inlawrev-2554	933	5	u.s	u.s	PROPN
inlawrev-2554	933	6	.	.	PROPN
inlawrev-2554	933	7	267	267	NUM
inlawrev-2554	933	8	(	(	PUNCT
inlawrev-2554	933	9	1978	1978	NUM
inlawrev-2554	933	10	)	)	PUNCT
inlawrev-2554	933	11	(	(	PUNCT
inlawrev-2554	933	12	integrated	integrate	VERB
inlawrev-2554	933	13	manufacturing	manufacturing	NOUN
inlawrev-2554	933	14	and	and	CCONJ
inlawrev-2554	933	15	distribution	distribution	NOUN
inlawrev-2554	933	16	of	of	ADP
inlawrev-2554	933	17	feeds	feed	NOUN
inlawrev-2554	933	18	)	)	PUNCT
inlawrev-2554	933	19	.	.	PUNCT
inlawrev-2554	934	1	"	"	PUNCT
inlawrev-2554	934	2	'	'	NUM
inlawrev-2554	934	3	103	103	NUM
inlawrev-2554	934	4	s.	s.	PROPN
inlawrev-2554	934	5	ct	ct	PROPN
inlawrev-2554	934	6	.	.	PROPN
inlawrev-2554	934	7	2933	2933	NUM
inlawrev-2554	934	8	(	(	PUNCT
inlawrev-2554	934	9	1983	1983	NUM
inlawrev-2554	934	10	)	)	PUNCT
inlawrev-2554	934	11	.	.	PUNCT
inlawrev-2554	935	1	^^see	^^see	PUNCT
inlawrev-2554	935	2	supra	supra	PROPN
inlawrev-2554	935	3	notes	note	VERB
inlawrev-2554	935	4	67	67	NUM
inlawrev-2554	935	5	-	-	SYM
inlawrev-2554	935	6	71	71	NUM
inlawrev-2554	935	7	and	and	CCONJ
inlawrev-2554	935	8	accompanying	accompany	VERB
inlawrev-2554	935	9	text	text	NOUN
inlawrev-2554	935	10	.	.	PUNCT
inlawrev-2554	936	1	"	"	PUNCT
inlawrev-2554	936	2	"	"	PUNCT
inlawrev-2554	936	3	103	103	NUM
inlawrev-2554	936	4	s.	s.	PROPN
inlawrev-2554	936	5	ct	ct	PROPN
inlawrev-2554	936	6	.	.	PUNCT
inlawrev-2554	937	1	at	at	ADP
inlawrev-2554	937	2	2941	2941	NUM
inlawrev-2554	937	3	.	.	PUNCT
inlawrev-2554	938	1	"	"	PUNCT
inlawrev-2554	938	2	vd	vd	NOUN
inlawrev-2554	938	3	at	at	ADP
inlawrev-2554	938	4	2942	2942	NUM
inlawrev-2554	938	5	n.5	n.5	SYM
inlawrev-2554	938	6	.	.	PUNCT
inlawrev-2554	938	7	1983	1983	NUM
inlawrev-2554	938	8	]	]	PUNCT
inlawrev-2554	938	9	taxing	tax	VERB
inlawrev-2554	938	10	multinational	multinational	ADJ
inlawrev-2554	938	11	corporations	corporation	NOUN
inlawrev-2554	938	12	821	821	NUM
inlawrev-2554	938	13	domestic	domestic	ADJ
inlawrev-2554	938	14	and	and	CCONJ
inlawrev-2554	938	15	foreign	foreign	ADJ
inlawrev-2554	938	16	corporations	corporation	NOUN
inlawrev-2554	938	17	.	.	PUNCT
inlawrev-2554	939	1	the	the	DET
inlawrev-2554	939	2	standard	standard	ADJ
inlawrev-2554	939	3	three	three	NUM
inlawrev-2554	939	4	-	-	PUNCT
inlawrev-2554	939	5	factor	factor	NOUN
inlawrev-2554	939	6	apportionment	apportionment	NOUN
inlawrev-2554	939	7	formula	formula	NOUN
inlawrev-2554	939	8	includes	include	VERB
inlawrev-2554	939	9	the	the	DET
inlawrev-2554	939	10	property	property	NOUN
inlawrev-2554	939	11	,	,	PUNCT
inlawrev-2554	939	12	payroll	payroll	NOUN
inlawrev-2554	939	13	,	,	PUNCT
inlawrev-2554	939	14	and	and	CCONJ
inlawrev-2554	939	15	sales	sale	NOUN
inlawrev-2554	939	16	of	of	ADP
inlawrev-2554	939	17	the	the	DET
inlawrev-2554	939	18	foreign	foreign	ADJ
inlawrev-2554	939	19	subsidiaries	subsidiary	NOUN
inlawrev-2554	939	20	.	.	PUNCT
inlawrev-2554	940	1	irrespective	irrespective	ADV
inlawrev-2554	940	2	of	of	ADP
inlawrev-2554	940	3	these	these	DET
inlawrev-2554	940	4	formal	formal	ADJ
inlawrev-2554	940	5	variations	variation	NOUN
inlawrev-2554	940	6	,	,	PUNCT
inlawrev-2554	940	7	one	one	PRON
inlawrev-2554	940	8	might	might	AUX
inlawrev-2554	940	9	easily	easily	ADV
inlawrev-2554	940	10	infer	infer	VERB
inlawrev-2554	940	11	that	that	SCONJ
inlawrev-2554	940	12	the	the	DET
inlawrev-2554	940	13	due	due	ADJ
inlawrev-2554	940	14	process	process	NOUN
inlawrev-2554	940	15	and	and	CCONJ
inlawrev-2554	940	16	foreign	foreign	ADJ
inlawrev-2554	940	17	commerce	commerce	NOUN
inlawrev-2554	940	18	clauses	clause	NOUN
inlawrev-2554	940	19	were	be	AUX
inlawrev-2554	940	20	once	once	ADV
inlawrev-2554	940	21	again	again	ADV
inlawrev-2554	940	22	invoked	invoke	VERB
inlawrev-2554	940	23	and	and	CCONJ
inlawrev-2554	940	24	applied	apply	VERB
inlawrev-2554	940	25	to	to	ADP
inlawrev-2554	940	26	the	the	DET
inlawrev-2554	940	27	facts	fact	NOUN
inlawrev-2554	940	28	of	of	ADP
inlawrev-2554	940	29	this	this	DET
inlawrev-2554	940	30	case	case	NOUN
inlawrev-2554	940	31	.	.	PUNCT
inlawrev-2554	941	1	a.	a.	NOUN
inlawrev-2554	941	2	background	background	NOUN
inlawrev-2554	941	3	of	of	ADP
inlawrev-2554	941	4	the	the	DET
inlawrev-2554	941	5	case	case	NOUN
inlawrev-2554	941	6	container	container	NOUN
inlawrev-2554	941	7	was	be	AUX
inlawrev-2554	941	8	engaged	engage	VERB
inlawrev-2554	941	9	in	in	ADP
inlawrev-2554	941	10	the	the	DET
inlawrev-2554	941	11	production	production	NOUN
inlawrev-2554	941	12	and	and	CCONJ
inlawrev-2554	941	13	distribution	distribution	NOUN
inlawrev-2554	941	14	of	of	ADP
inlawrev-2554	941	15	paperboard	paperboard	NOUN
inlawrev-2554	941	16	packaging	packaging	NOUN
inlawrev-2554	941	17	.	.	PUNCT
inlawrev-2554	942	1	the	the	DET
inlawrev-2554	942	2	operation	operation	NOUN
inlawrev-2554	942	3	of	of	ADP
inlawrev-2554	942	4	the	the	DET
inlawrev-2554	942	5	corporation	corporation	NOUN
inlawrev-2554	942	6	was	be	AUX
inlawrev-2554	942	7	vertically	vertically	ADV
inlawrev-2554	942	8	integrated	integrate	VERB
inlawrev-2554	942	9	and	and	CCONJ
inlawrev-2554	942	10	largely	largely	ADV
inlawrev-2554	942	11	domestic	domestic	ADJ
inlawrev-2554	942	12	.	.	PUNCT
inlawrev-2554	943	1	"^	"^	PRON
inlawrev-2554	943	2	container	container	NOUN
inlawrev-2554	943	3	controlled	control	VERB
inlawrev-2554	943	4	several	several	ADJ
inlawrev-2554	943	5	whollyowned	whollyowne	VERB
inlawrev-2554	943	6	and	and	CCONJ
inlawrev-2554	943	7	partially	partially	ADV
inlawrev-2554	943	8	-	-	PUNCT
inlawrev-2554	943	9	owned	own	VERB
inlawrev-2554	943	10	overseas	overseas	ADJ
inlawrev-2554	943	11	subsidiaries.^^^	subsidiaries.^^^	NOUN
inlawrev-2554	943	12	in	in	ADP
inlawrev-2554	943	13	most	most	ADJ
inlawrev-2554	943	14	instances	instance	NOUN
inlawrev-2554	943	15	,	,	PUNCT
inlawrev-2554	943	16	the	the	DET
inlawrev-2554	943	17	subsidiaries	subsidiary	NOUN
inlawrev-2554	943	18	were	be	AUX
inlawrev-2554	943	19	fully	fully	ADV
inlawrev-2554	943	20	integrated	integrate	VERB
inlawrev-2554	943	21	and	and	CCONJ
inlawrev-2554	943	22	were	be	AUX
inlawrev-2554	943	23	engaged	engage	VERB
inlawrev-2554	943	24	in	in	ADP
inlawrev-2554	943	25	essentially	essentially	ADV
inlawrev-2554	943	26	the	the	DET
inlawrev-2554	943	27	same	same	ADJ
inlawrev-2554	943	28	line	line	NOUN
inlawrev-2554	943	29	of	of	ADP
inlawrev-2554	943	30	business	business	NOUN
inlawrev-2554	943	31	as	as	ADP
inlawrev-2554	943	32	the	the	DET
inlawrev-2554	943	33	domestic	domestic	ADJ
inlawrev-2554	943	34	corporation	corporation	NOUN
inlawrev-2554	943	35	in	in	ADP
inlawrev-2554	943	36	their	their	PRON
inlawrev-2554	943	37	local	local	ADJ
inlawrev-2554	943	38	markets	market	NOUN
inlawrev-2554	943	39	.	.	PUNCT
inlawrev-2554	944	1	the	the	DET
inlawrev-2554	944	2	subsidiaries	subsidiary	NOUN
inlawrev-2554	944	3	purchased	purchase	VERB
inlawrev-2554	944	4	only	only	ADV
inlawrev-2554	944	5	small	small	ADJ
inlawrev-2554	944	6	amounts	amount	NOUN
inlawrev-2554	944	7	of	of	ADP
inlawrev-2554	944	8	materials	material	NOUN
inlawrev-2554	944	9	from	from	ADP
inlawrev-2554	944	10	the	the	DET
inlawrev-2554	944	11	domestic	domestic	ADJ
inlawrev-2554	944	12	corporation.^'^	corporation.^'^	PROPN
inlawrev-2554	944	13	although	although	SCONJ
inlawrev-2554	944	14	day	day	NOUN
inlawrev-2554	944	15	-	-	PUNCT
inlawrev-2554	944	16	to	to	ADP
inlawrev-2554	944	17	-	-	PUNCT
inlawrev-2554	944	18	day	day	NOUN
inlawrev-2554	944	19	management	management	NOUN
inlawrev-2554	944	20	and	and	CCONJ
inlawrev-2554	944	21	personnel	personnel	NOUN
inlawrev-2554	944	22	matters	matter	NOUN
inlawrev-2554	944	23	were	be	AUX
inlawrev-2554	944	24	handled	handle	VERB
inlawrev-2554	944	25	by	by	ADP
inlawrev-2554	944	26	the	the	DET
inlawrev-2554	944	27	subsidiaries	subsidiary	NOUN
inlawrev-2554	944	28	,	,	PUNCT
inlawrev-2554	944	29	the	the	DET
inlawrev-2554	944	30	domestic	domestic	ADJ
inlawrev-2554	944	31	corporation	corporation	NOUN
inlawrev-2554	944	32	had	have	VERB
inlawrev-2554	944	33	five	five	NUM
inlawrev-2554	944	34	persons	person	NOUN
inlawrev-2554	944	35	assigned	assign	VERB
inlawrev-2554	944	36	to	to	ADP
inlawrev-2554	944	37	overseeing	oversee	VERB
inlawrev-2554	944	38	the	the	DET
inlawrev-2554	944	39	subsidiaries	subsidiary	NOUN
inlawrev-2554	944	40	'	'	PART
inlawrev-2554	944	41	operations.^	operations.^	NOUN
inlawrev-2554	944	42	'	'	PART
inlawrev-2554	944	43	®	®	NOUN
inlawrev-2554	944	44	those	those	DET
inlawrev-2554	944	45	officers	officer	NOUN
inlawrev-2554	944	46	addressed	address	VERB
inlawrev-2554	944	47	long	long	ADJ
inlawrev-2554	944	48	-	-	PUNCT
inlawrev-2554	944	49	term	term	NOUN
inlawrev-2554	944	50	decisions	decision	NOUN
inlawrev-2554	944	51	and	and	CCONJ
inlawrev-2554	944	52	prescribed	prescribe	VERB
inlawrev-2554	944	53	profitability	profitability	NOUN
inlawrev-2554	944	54	and	and	CCONJ
inlawrev-2554	944	55	ethical	ethical	ADJ
inlawrev-2554	944	56	standards.^	standards.^	NOUN
inlawrev-2554	944	57	'	'	PART
inlawrev-2554	944	58	®	®	NOUN
inlawrev-2554	944	59	container	container	NOUN
inlawrev-2554	944	60	held	hold	VERB
inlawrev-2554	944	61	or	or	CCONJ
inlawrev-2554	944	62	guaranteed	guarantee	VERB
inlawrev-2554	944	63	much	much	ADJ
inlawrev-2554	944	64	of	of	ADP
inlawrev-2554	944	65	the	the	DET
inlawrev-2554	944	66	long	long	ADJ
inlawrev-2554	944	67	-	-	PUNCT
inlawrev-2554	944	68	term	term	NOUN
inlawrev-2554	944	69	debt	debt	NOUN
inlawrev-2554	944	70	of	of	ADP
inlawrev-2554	944	71	the	the	DET
inlawrev-2554	944	72	subsidiaries	subsidiary	NOUN
inlawrev-2554	944	73	,	,	PUNCT
inlawrev-2554	944	74	provided	provide	VERB
inlawrev-2554	944	75	advice	advice	NOUN
inlawrev-2554	944	76	in	in	ADP
inlawrev-2554	944	77	several	several	ADJ
inlawrev-2554	944	78	areas	area	NOUN
inlawrev-2554	944	79	,	,	PUNCT
inlawrev-2554	944	80	and	and	CCONJ
inlawrev-2554	944	81	occasionally	occasionally	ADV
inlawrev-2554	944	82	aided	aid	VERB
inlawrev-2554	944	83	in	in	ADP
inlawrev-2554	944	84	the	the	DET
inlawrev-2554	944	85	acquisition	acquisition	NOUN
inlawrev-2554	944	86	of	of	ADP
inlawrev-2554	944	87	equipment.^	equipment.^	NOUN
inlawrev-2554	944	88	*	*	PRON
inlawrev-2554	944	89	"	"	PUNCT
inlawrev-2554	944	90	container	container	NOUN
inlawrev-2554	944	91	was	be	AUX
inlawrev-2554	944	92	doing	do	VERB
inlawrev-2554	944	93	business	business	NOUN
inlawrev-2554	944	94	in	in	ADP
inlawrev-2554	944	95	california	california	PROPN
inlawrev-2554	944	96	which	which	PRON
inlawrev-2554	944	97	had	have	VERB
inlawrev-2554	944	98	a	a	DET
inlawrev-2554	944	99	corporate	corporate	ADJ
inlawrev-2554	944	100	franchise	franchise	NOUN
inlawrev-2554	944	101	tax	tax	NOUN
inlawrev-2554	944	102	geared	gear	VERB
inlawrev-2554	944	103	to	to	ADP
inlawrev-2554	944	104	income.^	income.^	PROPN
inlawrev-2554	944	105	®	®	PROPN
inlawrev-2554	944	106	^	^	PUNCT
inlawrev-2554	944	107	the	the	DET
inlawrev-2554	944	108	corporation	corporation	NOUN
inlawrev-2554	944	109	initially	initially	ADV
inlawrev-2554	944	110	calculated	calculate	VERB
inlawrev-2554	944	111	its	its	PRON
inlawrev-2554	944	112	tax	tax	NOUN
inlawrev-2554	944	113	liability	liability	NOUN
inlawrev-2554	944	114	to	to	ADP
inlawrev-2554	944	115	the	the	DET
inlawrev-2554	944	116	state	state	NOUN
inlawrev-2554	944	117	based	base	VERB
inlawrev-2554	944	118	on	on	ADP
inlawrev-2554	944	119	an	an	DET
inlawrev-2554	944	120	apportioned	apportioned	ADJ
inlawrev-2554	944	121	share	share	NOUN
inlawrev-2554	944	122	of	of	ADP
inlawrev-2554	944	123	its	its	PRON
inlawrev-2554	944	124	net	net	ADJ
inlawrev-2554	944	125	income	income	NOUN
inlawrev-2554	944	126	without	without	ADP
inlawrev-2554	944	127	regard	regard	NOUN
inlawrev-2554	944	128	to	to	ADP
inlawrev-2554	944	129	any	any	DET
inlawrev-2554	944	130	income	income	NOUN
inlawrev-2554	944	131	attributable	attributable	ADJ
inlawrev-2554	944	132	to	to	ADP
inlawrev-2554	944	133	the	the	DET
inlawrev-2554	944	134	foreign	foreign	ADJ
inlawrev-2554	944	135	subsidiaries.^	subsidiaries.^	PROPN
inlawrev-2554	944	136	®	®	NOUN
inlawrev-2554	944	137	^	^	PUNCT
inlawrev-2554	944	138	the	the	DET
inlawrev-2554	944	139	state	state	NOUN
inlawrev-2554	944	140	insisted	insist	VERB
inlawrev-2554	944	141	that	that	SCONJ
inlawrev-2554	944	142	the	the	DET
inlawrev-2554	944	143	corporation	corporation	NOUN
inlawrev-2554	944	144	should	should	AUX
inlawrev-2554	944	145	have	have	AUX
inlawrev-2554	944	146	characterized	characterize	VERB
inlawrev-2554	944	147	its	its	PRON
inlawrev-2554	944	148	foreign	foreign	ADJ
inlawrev-2554	944	149	subsidiaries	subsidiary	NOUN
inlawrev-2554	944	150	as	as	ADP
inlawrev-2554	944	151	part	part	NOUN
inlawrev-2554	944	152	of	of	ADP
inlawrev-2554	944	153	a	a	DET
inlawrev-2554	944	154	unitary	unitary	ADJ
inlawrev-2554	944	155	enterprise	enterprise	NOUN
inlawrev-2554	944	156	"	"	PUNCT
inlawrev-2554	944	157	7d	7d	NUM
inlawrev-2554	944	158	.	.	PUNCT
inlawrev-2554	945	1	at	at	ADP
inlawrev-2554	945	2	2943	2943	NUM
inlawrev-2554	945	3	.	.	PUNCT
inlawrev-2554	946	1	"	"	PUNCT
inlawrev-2554	946	2	'	'	PUNCT
inlawrev-2554	946	3	container	container	NOUN
inlawrev-2554	946	4	's	's	PART
inlawrev-2554	946	5	ownership	ownership	NOUN
inlawrev-2554	946	6	interest	interest	NOUN
inlawrev-2554	946	7	in	in	ADP
inlawrev-2554	946	8	the	the	DET
inlawrev-2554	946	9	subsidiaries	subsidiary	NOUN
inlawrev-2554	946	10	ranged	range	VERB
inlawrev-2554	946	11	between	between	ADP
inlawrev-2554	946	12	66.7	66.7	NUM
inlawrev-2554	946	13	%	%	NOUN
inlawrev-2554	946	14	and	and	CCONJ
inlawrev-2554	946	15	100	100	NUM
inlawrev-2554	946	16	%	%	NOUN
inlawrev-2554	946	17	.	.	PUNCT
inlawrev-2554	947	1	i	i	PRON
inlawrev-2554	947	2	d.	d.	PROPN
inlawrev-2554	948	1	"	"	PUNCT
inlawrev-2554	948	2	^such	^such	ADP
inlawrev-2554	948	3	transactions	transaction	NOUN
inlawrev-2554	948	4	amounted	amount	VERB
inlawrev-2554	948	5	to	to	ADP
inlawrev-2554	948	6	approximately	approximately	ADV
inlawrev-2554	948	7	one	one	NUM
inlawrev-2554	948	8	percent	percent	NOUN
inlawrev-2554	948	9	of	of	ADP
inlawrev-2554	948	10	the	the	DET
inlawrev-2554	948	11	subsidiaries	subsidiary	NOUN
inlawrev-2554	948	12	'	'	PART
inlawrev-2554	948	13	total	total	ADJ
inlawrev-2554	948	14	purchases	purchase	NOUN
inlawrev-2554	948	15	.	.	PUNCT
inlawrev-2554	949	1	i	i	PRON
inlawrev-2554	949	2	d.	d.	NOUN
inlawrev-2554	949	3	''	''	PUNCT
inlawrev-2554	949	4	'	'	PUNCT
inlawrev-2554	949	5	i	i	PRON
inlawrev-2554	949	6	d.	d.	PROPN
inlawrev-2554	949	7	at	at	ADP
inlawrev-2554	949	8	2943	2943	NUM
inlawrev-2554	949	9	-	-	SYM
inlawrev-2554	949	10	44	44	NUM
inlawrev-2554	949	11	.	.	PUNCT
inlawrev-2554	949	12	''	''	PUNCT
inlawrev-2554	949	13	'	'	PUNCT
inlawrev-2554	950	1	i	i	PRON
inlawrev-2554	950	2	d.	d.	PROPN
inlawrev-2554	950	3	at	at	ADP
inlawrev-2554	950	4	2944	2944	NUM
inlawrev-2554	950	5	.	.	PUNCT
inlawrev-2554	950	6	'	'	PUNCT
inlawrev-2554	951	1	"	"	PUNCT
inlawrev-2554	951	2	"	"	PUNCT
inlawrev-2554	951	3	i	i	PRON
inlawrev-2554	951	4	d.	d.	PROPN
inlawrev-2554	951	5	*	*	PUNCT
inlawrev-2554	951	6	"	"	PUNCT
inlawrev-2554	951	7	the	the	DET
inlawrev-2554	951	8	california	california	PROPN
inlawrev-2554	951	9	tax	tax	PROPN
inlawrev-2554	951	10	statute	statute	NOUN
inlawrev-2554	951	11	at	at	ADP
inlawrev-2554	951	12	issue	issue	NOUN
inlawrev-2554	951	13	was	be	AUX
inlawrev-2554	951	14	in	in	ADP
inlawrev-2554	951	15	large	large	ADJ
inlawrev-2554	951	16	measure	measure	NOUN
inlawrev-2554	951	17	similar	similar	ADJ
inlawrev-2554	951	18	to	to	ADP
inlawrev-2554	951	19	most	most	ADJ
inlawrev-2554	951	20	of	of	ADP
inlawrev-2554	951	21	the	the	DET
inlawrev-2554	951	22	statutes	statute	NOUN
inlawrev-2554	951	23	discussed	discuss	VERB
inlawrev-2554	951	24	earlier	early	ADV
inlawrev-2554	951	25	in	in	ADP
inlawrev-2554	951	26	this	this	DET
inlawrev-2554	951	27	article	article	NOUN
inlawrev-2554	951	28	.	.	PUNCT
inlawrev-2554	952	1	the	the	DET
inlawrev-2554	952	2	statute	statute	NOUN
inlawrev-2554	952	3	derived	derive	VERB
inlawrev-2554	952	4	most	most	ADJ
inlawrev-2554	952	5	of	of	ADP
inlawrev-2554	952	6	its	its	PRON
inlawrev-2554	952	7	relevant	relevant	ADJ
inlawrev-2554	952	8	provisions	provision	NOUN
inlawrev-2554	952	9	from	from	ADP
inlawrev-2554	952	10	the	the	DET
inlawrev-2554	952	11	uditpa	uditpa	NOUN
inlawrev-2554	952	12	.	.	PUNCT
inlawrev-2554	953	1	see	see	VERB
inlawrev-2554	953	2	supra	supra	PROPN
inlawrev-2554	953	3	notes	note	VERB
inlawrev-2554	953	4	51	51	NUM
inlawrev-2554	953	5	-	-	SYM
inlawrev-2554	953	6	60	60	NUM
inlawrev-2554	953	7	and	and	CCONJ
inlawrev-2554	953	8	accompanying	accompany	VERB
inlawrev-2554	953	9	text	text	NOUN
inlawrev-2554	953	10	.	.	PUNCT
inlawrev-2554	954	1	the	the	DET
inlawrev-2554	954	2	apportionment	apportionment	ADJ
inlawrev-2554	954	3	formula	formula	NOUN
inlawrev-2554	954	4	which	which	PRON
inlawrev-2554	954	5	california	california	PROPN
inlawrev-2554	954	6	adopted	adopt	VERB
inlawrev-2554	954	7	was	be	AUX
inlawrev-2554	954	8	the	the	DET
inlawrev-2554	954	9	standard	standard	ADJ
inlawrev-2554	954	10	three	three	NUM
inlawrev-2554	954	11	-	-	PUNCT
inlawrev-2554	954	12	factor	factor	NOUN
inlawrev-2554	954	13	formula	formula	NOUN
inlawrev-2554	954	14	.	.	PUNCT
inlawrev-2554	955	1	see	see	VERB
inlawrev-2554	955	2	supra	supra	PROPN
inlawrev-2554	955	3	note	note	PROPN
inlawrev-2554	955	4	50	50	NUM
inlawrev-2554	955	5	.	.	PUNCT
inlawrev-2554	956	1	california	california	PROPN
inlawrev-2554	956	2	's	's	PART
inlawrev-2554	956	3	corporate	corporate	ADJ
inlawrev-2554	956	4	franchise	franchise	NOUN
inlawrev-2554	956	5	tax	tax	NOUN
inlawrev-2554	956	6	was	be	AUX
inlawrev-2554	956	7	measured	measure	VERB
inlawrev-2554	956	8	by	by	ADP
inlawrev-2554	956	9	net	net	ADJ
inlawrev-2554	956	10	income	income	NOUN
inlawrev-2554	956	11	.	.	PUNCT
inlawrev-2554	957	1	the	the	DET
inlawrev-2554	957	2	california	california	PROPN
inlawrev-2554	957	3	method	method	NOUN
inlawrev-2554	957	4	of	of	ADP
inlawrev-2554	957	5	apportionment	apportionment	NOUN
inlawrev-2554	957	6	is	be	AUX
inlawrev-2554	957	7	explained	explain	VERB
inlawrev-2554	957	8	in	in	ADP
inlawrev-2554	957	9	keesling	keesling	PROPN
inlawrev-2554	957	10	&	&	CCONJ
inlawrev-2554	957	11	warren	warren	PROPN
inlawrev-2554	957	12	,	,	PUNCT
inlawrev-2554	957	13	the	the	DET
inlawrev-2554	957	14	unitary	unitary	ADJ
inlawrev-2554	957	15	concept	concept	NOUN
inlawrev-2554	957	16	in	in	ADP
inlawrev-2554	957	17	the	the	DET
inlawrev-2554	957	18	allocation	allocation	NOUN
inlawrev-2554	957	19	of	of	ADP
inlawrev-2554	957	20	income	income	NOUN
inlawrev-2554	957	21	,	,	PUNCT
inlawrev-2554	957	22	12	12	NUM
inlawrev-2554	957	23	hastings	hastings	PROPN
inlawrev-2554	957	24	l.j	l.j	PROPN
inlawrev-2554	957	25	.	.	PROPN
inlawrev-2554	957	26	42	42	NUM
inlawrev-2554	957	27	,	,	PUNCT
inlawrev-2554	957	28	43	43	NUM
inlawrev-2554	957	29	(	(	PUNCT
inlawrev-2554	957	30	1960	1960	NUM
inlawrev-2554	957	31	)	)	PUNCT
inlawrev-2554	957	32	.	.	PUNCT
inlawrev-2554	958	1	"	"	PUNCT
inlawrev-2554	958	2	^103	^103	NUM
inlawrev-2554	958	3	s.	s.	PROPN
inlawrev-2554	958	4	ct	ct	PROPN
inlawrev-2554	958	5	.	.	PUNCT
inlawrev-2554	959	1	at	at	ADP
inlawrev-2554	959	2	2944	2944	NUM
inlawrev-2554	959	3	.	.	PUNCT
inlawrev-2554	960	1	container	container	NOUN
inlawrev-2554	960	2	also	also	ADV
inlawrev-2554	960	3	deducted	deduct	VERB
inlawrev-2554	960	4	all	all	DET
inlawrev-2554	960	5	dividends	dividend	NOUN
inlawrev-2554	960	6	and	and	CCONJ
inlawrev-2554	960	7	other	other	ADJ
inlawrev-2554	960	8	non	non	ADJ
inlawrev-2554	960	9	-	-	ADJ
inlawrev-2554	960	10	business	business	ADJ
inlawrev-2554	960	11	income	income	NOUN
inlawrev-2554	960	12	as	as	SCONJ
inlawrev-2554	960	13	authorized	authorize	VERB
inlawrev-2554	960	14	by	by	ADP
inlawrev-2554	960	15	state	state	NOUN
inlawrev-2554	960	16	law	law	NOUN
inlawrev-2554	960	17	.	.	PUNCT
inlawrev-2554	961	1	i	i	PRON
inlawrev-2554	961	2	d.	d.	PROPN
inlawrev-2554	961	3	at	at	ADP
inlawrev-2554	961	4	2945	2945	NUM
inlawrev-2554	961	5	.	.	PUNCT
inlawrev-2554	962	1	822	822	NUM
inlawrev-2554	962	2	indiana	indiana	PROPN
inlawrev-2554	962	3	law	law	PROPN
inlawrev-2554	962	4	review	review	NOUN
inlawrev-2554	962	5	[	[	X
inlawrev-2554	962	6	vol	vol	NOUN
inlawrev-2554	962	7	.	.	PUNCT
inlawrev-2554	962	8	16:783	16:783	NUM
inlawrev-2554	962	9	and	and	CCONJ
inlawrev-2554	962	10	not	not	PART
inlawrev-2554	962	11	merely	merely	ADV
inlawrev-2554	962	12	as	as	ADV
inlawrev-2554	962	13	passive	passive	ADJ
inlawrev-2554	962	14	investments.^^^	investments.^^^	PROPN
inlawrev-2554	962	15	the	the	DET
inlawrev-2554	962	16	state	state	NOUN
inlawrev-2554	962	17	's	's	PART
inlawrev-2554	962	18	calculations	calculation	NOUN
inlawrev-2554	962	19	increased	increase	VERB
inlawrev-2554	962	20	the	the	DET
inlawrev-2554	962	21	corporation	corporation	NOUN
inlawrev-2554	962	22	's	's	PART
inlawrev-2554	962	23	tax	tax	NOUN
inlawrev-2554	962	24	liability	liability	NOUN
inlawrev-2554	962	25	.^^	.^^	PROPN
inlawrev-2554	962	26	*	*	PUNCT
inlawrev-2554	962	27	container	container	NOUN
inlawrev-2554	962	28	commenced	commence	VERB
inlawrev-2554	962	29	a	a	DET
inlawrev-2554	962	30	refund	refund	NOUN
inlawrev-2554	962	31	action	action	NOUN
inlawrev-2554	962	32	,	,	PUNCT
inlawrev-2554	962	33	the	the	DET
inlawrev-2554	962	34	parties	party	NOUN
inlawrev-2554	962	35	submitted	submit	VERB
inlawrev-2554	962	36	the	the	DET
inlawrev-2554	962	37	case	case	NOUN
inlawrev-2554	962	38	to	to	ADP
inlawrev-2554	962	39	the	the	DET
inlawrev-2554	962	40	trial	trial	NOUN
inlawrev-2554	962	41	court	court	NOUN
inlawrev-2554	962	42	on	on	ADP
inlawrev-2554	962	43	stipulated	stipulate	VERB
inlawrev-2554	962	44	facts	fact	NOUN
inlawrev-2554	962	45	,	,	PUNCT
inlawrev-2554	962	46	and	and	CCONJ
inlawrev-2554	962	47	the	the	DET
inlawrev-2554	962	48	court	court	NOUN
inlawrev-2554	962	49	upheld	uphold	VERB
inlawrev-2554	962	50	the	the	DET
inlawrev-2554	962	51	additional	additional	ADJ
inlawrev-2554	962	52	assessment	assessment	NOUN
inlawrev-2554	962	53	.	.	PUNCT
inlawrev-2554	963	1	the	the	DET
inlawrev-2554	963	2	state	state	NOUN
inlawrev-2554	963	3	court	court	PROPN
inlawrev-2554	963	4	of	of	ADP
inlawrev-2554	963	5	appeals	appeals	PROPN
inlawrev-2554	963	6	affirmed	affirm	VERB
inlawrev-2554	963	7	,	,	PUNCT
inlawrev-2554	963	8	finding	find	VERB
inlawrev-2554	963	9	that	that	SCONJ
inlawrev-2554	963	10	container	container	NOUN
inlawrev-2554	963	11	and	and	CCONJ
inlawrev-2554	963	12	its	its	PRON
inlawrev-2554	963	13	overseas	overseas	ADJ
inlawrev-2554	963	14	subsidiaries	subsidiary	NOUN
inlawrev-2554	963	15	constituted	constitute	VERB
inlawrev-2554	963	16	a	a	DET
inlawrev-2554	963	17	unitary	unitary	ADJ
inlawrev-2554	963	18	enterprise	enterprise	NOUN
inlawrev-2554	963	19	,	,	PUNCT
inlawrev-2554	963	20	and	and	CCONJ
inlawrev-2554	963	21	the	the	DET
inlawrev-2554	963	22	california	california	PROPN
inlawrev-2554	963	23	supreme	supreme	PROPN
inlawrev-2554	963	24	court	court	PROPN
inlawrev-2554	963	25	declined	decline	VERB
inlawrev-2554	963	26	review.^	review.^	PROPN
inlawrev-2554	963	27	®	®	NOUN
inlawrev-2554	963	28	^	^	PUNCT
inlawrev-2554	963	29	in	in	ADP
inlawrev-2554	963	30	the	the	DET
inlawrev-2554	963	31	united	united	PROPN
inlawrev-2554	963	32	states	states	PROPN
inlawrev-2554	963	33	supreme	supreme	PROPN
inlawrev-2554	963	34	court	court	PROPN
inlawrev-2554	963	35	,	,	PUNCT
inlawrev-2554	963	36	container	container	NOUN
inlawrev-2554	963	37	challenged	challenge	VERB
inlawrev-2554	963	38	the	the	DET
inlawrev-2554	963	39	taxation	taxation	NOUN
inlawrev-2554	963	40	of	of	ADP
inlawrev-2554	963	41	the	the	DET
inlawrev-2554	963	42	worldwide	worldwide	ADJ
inlawrev-2554	963	43	combined	combined	ADJ
inlawrev-2554	963	44	income	income	NOUN
inlawrev-2554	963	45	of	of	ADP
inlawrev-2554	963	46	the	the	DET
inlawrev-2554	963	47	multinational	multinational	ADJ
inlawrev-2554	963	48	corporate	corporate	ADJ
inlawrev-2554	963	49	group	group	NOUN
inlawrev-2554	963	50	on	on	ADP
inlawrev-2554	963	51	three	three	NUM
inlawrev-2554	963	52	major	major	ADJ
inlawrev-2554	963	53	grounds.^^^	grounds.^^^	NOUN
inlawrev-2554	963	54	first	first	ADV
inlawrev-2554	963	55	,	,	PUNCT
inlawrev-2554	963	56	the	the	DET
inlawrev-2554	963	57	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	963	58	state	state	NOUN
inlawrev-2554	963	59	was	be	AUX
inlawrev-2554	963	60	precluded	preclude	VERB
inlawrev-2554	963	61	from	from	ADP
inlawrev-2554	963	62	the	the	DET
inlawrev-2554	963	63	application	application	NOUN
inlawrev-2554	963	64	of	of	ADP
inlawrev-2554	963	65	combined	combine	VERB
inlawrev-2554	963	66	apportionment	apportionment	NOUN
inlawrev-2554	963	67	because	because	SCONJ
inlawrev-2554	963	68	the	the	DET
inlawrev-2554	963	69	domestic	domestic	ADJ
inlawrev-2554	963	70	corporation	corporation	NOUN
inlawrev-2554	963	71	and	and	CCONJ
inlawrev-2554	963	72	its	its	PRON
inlawrev-2554	963	73	subsidiaries	subsidiary	NOUN
inlawrev-2554	963	74	and	and	CCONJ
inlawrev-2554	963	75	affiliates	affiliate	NOUN
inlawrev-2554	963	76	operating	operate	VERB
inlawrev-2554	963	77	abroad	abroad	ADV
inlawrev-2554	963	78	do	do	AUX
inlawrev-2554	963	79	not	not	PART
inlawrev-2554	963	80	constitute	constitute	VERB
inlawrev-2554	963	81	a	a	DET
inlawrev-2554	963	82	unitary	unitary	ADJ
inlawrev-2554	963	83	enterprise	enterprise	NOUN
inlawrev-2554	963	84	for	for	ADP
inlawrev-2554	963	85	tax	tax	NOUN
inlawrev-2554	963	86	purposes	purpose	NOUN
inlawrev-2554	963	87	.	.	PUNCT
inlawrev-2554	964	1	second	second	ADJ
inlawrev-2554	964	2	,	,	PUNCT
inlawrev-2554	964	3	the	the	DET
inlawrev-2554	964	4	three	three	NUM
inlawrev-2554	964	5	-	-	PUNCT
inlawrev-2554	964	6	factor	factor	NOUN
inlawrev-2554	964	7	combined	combine	VERB
inlawrev-2554	964	8	apportionment	apportionment	NOUN
inlawrev-2554	964	9	formula	formula	NOUN
inlawrev-2554	964	10	used	use	VERB
inlawrev-2554	964	11	by	by	ADP
inlawrev-2554	964	12	the	the	DET
inlawrev-2554	964	13	state	state	NOUN
inlawrev-2554	964	14	misapportions	misapportion	NOUN
inlawrev-2554	964	15	income	income	NOUN
inlawrev-2554	964	16	to	to	ADP
inlawrev-2554	964	17	the	the	DET
inlawrev-2554	964	18	domestic	domestic	ADJ
inlawrev-2554	964	19	corporation	corporation	NOUN
inlawrev-2554	964	20	thereby	thereby	ADV
inlawrev-2554	964	21	resulting	result	VERB
inlawrev-2554	964	22	in	in	ADP
inlawrev-2554	964	23	extraterritorial	extraterritorial	ADJ
inlawrev-2554	964	24	taxation	taxation	NOUN
inlawrev-2554	964	25	in	in	ADP
inlawrev-2554	964	26	contravention	contravention	NOUN
inlawrev-2554	964	27	of	of	ADP
inlawrev-2554	964	28	the	the	DET
inlawrev-2554	964	29	due	due	ADJ
inlawrev-2554	964	30	process	process	NOUN
inlawrev-2554	964	31	requirement	requirement	NOUN
inlawrev-2554	964	32	of	of	ADP
inlawrev-2554	964	33	fair	fair	ADJ
inlawrev-2554	964	34	apportionment	apportionment	NOUN
inlawrev-2554	964	35	.	.	PUNCT
inlawrev-2554	965	1	third	third	ADJ
inlawrev-2554	965	2	,	,	PUNCT
inlawrev-2554	965	3	worldwide	worldwide	ADV
inlawrev-2554	965	4	combined	combined	ADJ
inlawrev-2554	965	5	reporting	reporting	NOUN
inlawrev-2554	965	6	is	be	AUX
inlawrev-2554	965	7	inconsistent	inconsistent	ADJ
inlawrev-2554	965	8	with	with	ADP
inlawrev-2554	965	9	the	the	DET
inlawrev-2554	965	10	qualified	qualified	ADJ
inlawrev-2554	965	11	separate	separate	ADJ
inlawrev-2554	965	12	accounting	accounting	NOUN
inlawrev-2554	965	13	approach	approach	NOUN
inlawrev-2554	965	14	used	use	VERB
inlawrev-2554	965	15	by	by	ADP
inlawrev-2554	965	16	the	the	DET
inlawrev-2554	965	17	federal	federal	ADJ
inlawrev-2554	965	18	government	government	NOUN
inlawrev-2554	965	19	and	and	CCONJ
inlawrev-2554	965	20	other	other	ADJ
inlawrev-2554	965	21	foreign	foreign	ADJ
inlawrev-2554	965	22	governments	government	NOUN
inlawrev-2554	965	23	and	and	CCONJ
inlawrev-2554	965	24	results	result	NOUN
inlawrev-2554	965	25	in	in	ADP
inlawrev-2554	965	26	multiple	multiple	ADJ
inlawrev-2554	965	27	taxation	taxation	NOUN
inlawrev-2554	965	28	which	which	PRON
inlawrev-2554	965	29	impairs	impair	VERB
inlawrev-2554	965	30	federal	federal	ADJ
inlawrev-2554	965	31	uniformity	uniformity	NOUN
inlawrev-2554	965	32	thereby	thereby	ADV
inlawrev-2554	965	33	violating	violate	VERB
inlawrev-2554	965	34	the	the	DET
inlawrev-2554	965	35	foreign	foreign	ADJ
inlawrev-2554	965	36	commerce	commerce	NOUN
inlawrev-2554	965	37	clause	clause	NOUN
inlawrev-2554	965	38	.	.	PUNCT
inlawrev-2554	966	1	b.	b.	PROPN
inlawrev-2554	967	1	due	due	ADJ
inlawrev-2554	967	2	process	process	NOUN
inlawrev-2554	967	3	considerations	consideration	NOUN
inlawrev-2554	967	4	1	1	X
inlawrev-2554	967	5	.	.	PUNCT
inlawrev-2554	968	1	the	the	DET
inlawrev-2554	968	2	propriety	propriety	NOUN
inlawrev-2554	968	3	of	of	ADP
inlawrev-2554	968	4	the	the	DET
inlawrev-2554	968	5	unitary	unitary	ADJ
inlawrev-2554	968	6	business	business	NOUN
inlawrev-2554	968	7	determination	determination	NOUN
inlawrev-2554	968	8	.	.	PUNCT
inlawrev-2554	969	1	—	—	PUNCT
inlawrev-2554	969	2	on	on	ADP
inlawrev-2554	969	3	the	the	DET
inlawrev-2554	969	4	threshold	threshold	NOUN
inlawrev-2554	969	5	issue	issue	NOUN
inlawrev-2554	969	6	,	,	PUNCT
inlawrev-2554	969	7	the	the	DET
inlawrev-2554	969	8	court	court	NOUN
inlawrev-2554	969	9	concluded	conclude	VERB
inlawrev-2554	969	10	that	that	SCONJ
inlawrev-2554	969	11	the	the	DET
inlawrev-2554	969	12	state	state	NOUN
inlawrev-2554	969	13	properly	properly	ADV
inlawrev-2554	969	14	applied	apply	VERB
inlawrev-2554	969	15	the	the	DET
inlawrev-2554	969	16	unitary	unitary	ADJ
inlawrev-2554	969	17	business	business	NOUN
inlawrev-2554	969	18	principle	principle	NOUN
inlawrev-2554	969	19	to	to	ADP
inlawrev-2554	969	20	the	the	DET
inlawrev-2554	969	21	multinational	multinational	ADJ
inlawrev-2554	969	22	corporate	corporate	ADJ
inlawrev-2554	969	23	group	group	NOUN
inlawrev-2554	969	24	.	.	PUNCT
inlawrev-2554	970	1	in	in	ADP
inlawrev-2554	970	2	reaching	reach	VERB
inlawrev-2554	970	3	this	this	DET
inlawrev-2554	970	4	conclusion	conclusion	NOUN
inlawrev-2554	970	5	,	,	PUNCT
inlawrev-2554	970	6	the	the	DET
inlawrev-2554	970	7	court	court	NOUN
inlawrev-2554	970	8	stated	state	VERB
inlawrev-2554	970	9	that	that	SCONJ
inlawrev-2554	970	10	it	it	PRON
inlawrev-2554	970	11	would	would	AUX
inlawrev-2554	970	12	,	,	PUNCT
inlawrev-2554	970	13	"	"	PUNCT
inlawrev-2554	970	14	if	if	SCONJ
inlawrev-2554	970	15	reasonably	reasonably	ADV
inlawrev-2554	970	16	possible	possible	ADJ
inlawrev-2554	970	17	,	,	PUNCT
inlawrev-2554	970	18	defer	defer	NOUN
inlawrev-2554	970	19	to	to	ADP
inlawrev-2554	970	20	the	the	DET
inlawrev-2554	970	21	judgment	judgment	NOUN
inlawrev-2554	970	22	of	of	ADP
inlawrev-2554	970	23	the	the	DET
inlawrev-2554	970	24	state	state	NOUN
inlawrev-2554	970	25	courts	court	NOUN
inlawrev-2554	970	26	in	in	ADP
inlawrev-2554	970	27	deciding	decide	VERB
inlawrev-2554	970	28	whether	whether	SCONJ
inlawrev-2554	970	29	a	a	DET
inlawrev-2554	970	30	particular	particular	ADJ
inlawrev-2554	970	31	set	set	NOUN
inlawrev-2554	970	32	of	of	ADP
inlawrev-2554	970	33	activities	activity	NOUN
inlawrev-2554	970	34	constitutes	constitute	VERB
inlawrev-2554	970	35	a	a	DET
inlawrev-2554	970	36	'	'	PUNCT
inlawrev-2554	970	37	unitary	unitary	ADJ
inlawrev-2554	970	38	business	business	NOUN
inlawrev-2554	970	39	.	.	PUNCT
inlawrev-2554	970	40	'	'	PUNCT
inlawrev-2554	971	1	"	"	PUNCT
inlawrev-2554	971	2	^*^	^*^	NUM
inlawrev-2554	971	3	the	the	DET
inlawrev-2554	971	4	court	court	NOUN
inlawrev-2554	971	5	declared	declare	VERB
inlawrev-2554	971	6	that	that	SCONJ
inlawrev-2554	971	7	since	since	SCONJ
inlawrev-2554	971	8	the	the	DET
inlawrev-2554	971	9	constitutional	constitutional	ADJ
inlawrev-2554	971	10	limitations	limitation	NOUN
inlawrev-2554	971	11	on	on	ADP
inlawrev-2554	971	12	the	the	DET
inlawrev-2554	971	13	unitary	unitary	ADJ
inlawrev-2554	971	14	business	business	NOUN
inlawrev-2554	971	15	principle	principle	NOUN
inlawrev-2554	971	16	are	be	AUX
inlawrev-2554	971	17	well	well	ADV
inlawrev-2554	971	18	-	-	PUNCT
inlawrev-2554	971	19	established	establish	VERB
inlawrev-2554	971	20	and	and	CCONJ
inlawrev-2554	971	21	the	the	DET
inlawrev-2554	971	22	factual	factual	ADJ
inlawrev-2554	971	23	records	record	NOUN
inlawrev-2554	971	24	in	in	ADP
inlawrev-2554	971	25	the	the	DET
inlawrev-2554	971	26	cases	case	NOUN
inlawrev-2554	971	27	tend	tend	VERB
inlawrev-2554	971	28	to	to	PART
inlawrev-2554	971	29	be	be	AUX
inlawrev-2554	971	30	long	long	ADJ
inlawrev-2554	971	31	and	and	CCONJ
inlawrev-2554	971	32	complex	complex	ADJ
inlawrev-2554	971	33	,	,	PUNCT
inlawrev-2554	971	34	the	the	DET
inlawrev-2554	971	35	role	role	NOUN
inlawrev-2554	971	36	of	of	ADP
inlawrev-2554	971	37	the	the	DET
inlawrev-2554	971	38	court	court	NOUN
inlawrev-2554	971	39	is	be	AUX
inlawrev-2554	971	40	not	not	PART
inlawrev-2554	971	41	to	to	PART
inlawrev-2554	971	42	engage	engage	VERB
inlawrev-2554	971	43	in	in	ADP
inlawrev-2554	971	44	de	de	PROPN
inlawrev-2554	971	45	novo	novo	NOUN
inlawrev-2554	971	46	adjudications	adjudication	NOUN
inlawrev-2554	971	47	,	,	PUNCT
inlawrev-2554	971	48	but	but	CCONJ
inlawrev-2554	971	49	rather	rather	ADV
inlawrev-2554	971	50	"	"	PUNCT
inlawrev-2554	971	51	to	to	PART
inlawrev-2554	971	52	determine	determine	VERB
inlawrev-2554	971	53	whether	whether	SCONJ
inlawrev-2554	971	54	the	the	DET
inlawrev-2554	971	55	state	state	NOUN
inlawrev-2554	971	56	court	court	NOUN
inlawrev-2554	971	57	applied	apply	VERB
inlawrev-2554	971	58	the	the	DET
inlawrev-2554	971	59	correct	correct	ADJ
inlawrev-2554	971	60	standards	standard	NOUN
inlawrev-2554	971	61	to	to	ADP
inlawrev-2554	971	62	the	the	DET
inlawrev-2554	971	63	case	case	NOUN
inlawrev-2554	971	64	;	;	PUNCT
inlawrev-2554	971	65	and	and	CCONJ
inlawrev-2554	971	66	if	if	SCONJ
inlawrev-2554	971	67	it	it	PRON
inlawrev-2554	971	68	did	do	VERB
inlawrev-2554	971	69	,	,	PUNCT
inlawrev-2554	971	70	whether	whether	SCONJ
inlawrev-2554	971	71	its	its	PRON
inlawrev-2554	971	72	judgment	judgment	NOUN
inlawrev-2554	971	73	'	'	PUNCT
inlawrev-2554	971	74	was	be	AUX
inlawrev-2554	971	75	within	within	ADP
inlawrev-2554	971	76	the	the	DET
inlawrev-2554	971	77	realm	realm	NOUN
inlawrev-2554	971	78	of	of	ADP
inlawrev-2554	971	79	permissible	permissible	ADJ
inlawrev-2554	971	80	judgment	judgment	NOUN
inlawrev-2554	971	81	.	.	PUNCT
inlawrev-2554	971	82	'	'	PUNCT
inlawrev-2554	972	1	"	"	PUNCT
inlawrev-2554	972	2	^	^	NOUN
inlawrev-2554	972	3	*	*	PUNCT
inlawrev-2554	972	4	*	*	NOUN
inlawrev-2554	972	5	^^id	^^id	NUM
inlawrev-2554	972	6	.	.	PUNCT
inlawrev-2554	973	1	at	at	ADP
inlawrev-2554	973	2	2945	2945	NUM
inlawrev-2554	973	3	.	.	PUNCT
inlawrev-2554	974	1	california	california	PROPN
inlawrev-2554	974	2	's	's	PART
inlawrev-2554	974	3	unitary	unitary	ADJ
inlawrev-2554	974	4	treatment	treatment	NOUN
inlawrev-2554	974	5	of	of	ADP
inlawrev-2554	974	6	multi	multi	ADJ
inlawrev-2554	974	7	-	-	ADJ
inlawrev-2554	974	8	corporate	corporate	ADJ
inlawrev-2554	974	9	enterprises	enterprise	NOUN
inlawrev-2554	974	10	is	be	AUX
inlawrev-2554	974	11	discussed	discuss	VERB
inlawrev-2554	974	12	in	in	ADP
inlawrev-2554	974	13	keesling	keesling	NOUN
inlawrev-2554	974	14	&	&	CCONJ
inlawrev-2554	974	15	warren	warren	PROPN
inlawrev-2554	974	16	,	,	PUNCT
inlawrev-2554	974	17	supra	supra	PROPN
inlawrev-2554	974	18	note	note	PROPN
inlawrev-2554	974	19	281	281	NUM
inlawrev-2554	974	20	,	,	PUNCT
inlawrev-2554	974	21	at	at	ADP
inlawrev-2554	974	22	57	57	NUM
inlawrev-2554	974	23	.	.	PUNCT
inlawrev-2554	974	24	^^'see	^^'see	PUNCT
inlawrev-2554	974	25	103	103	NUM
inlawrev-2554	974	26	s.	s.	PROPN
inlawrev-2554	974	27	ct	ct	PROPN
inlawrev-2554	974	28	.	.	PUNCT
inlawrev-2554	975	1	at	at	ADP
inlawrev-2554	975	2	2945	2945	NUM
inlawrev-2554	975	3	n.ll	n.ll	ADV
inlawrev-2554	975	4	for	for	ADP
inlawrev-2554	975	5	a	a	DET
inlawrev-2554	975	6	detailed	detailed	ADJ
inlawrev-2554	975	7	accounting	accounting	NOUN
inlawrev-2554	975	8	and	and	CCONJ
inlawrev-2554	975	9	explanation	explanation	NOUN
inlawrev-2554	975	10	of	of	ADP
inlawrev-2554	975	11	the	the	DET
inlawrev-2554	975	12	net	net	ADJ
inlawrev-2554	975	13	effect	effect	NOUN
inlawrev-2554	975	14	of	of	ADP
inlawrev-2554	975	15	the	the	DET
inlawrev-2554	975	16	adjustments	adjustment	NOUN
inlawrev-2554	975	17	on	on	ADP
inlawrev-2554	975	18	the	the	DET
inlawrev-2554	975	19	corporation	corporation	NOUN
inlawrev-2554	975	20	's	's	PART
inlawrev-2554	975	21	tax	tax	NOUN
inlawrev-2554	975	22	liability	liability	NOUN
inlawrev-2554	975	23	.	.	PUNCT
inlawrev-2554	975	24	^''ud	^''ud	PUNCT
inlawrev-2554	975	25	.	.	PUNCT
inlawrev-2554	976	1	at	at	ADP
inlawrev-2554	976	2	2945	2945	NUM
inlawrev-2554	976	3	.	.	PUNCT
inlawrev-2554	976	4	^"'/d	^"'/d	VERB
inlawrev-2554	976	5	at	at	ADP
inlawrev-2554	976	6	2939	2939	NUM
inlawrev-2554	976	7	.	.	PUNCT
inlawrev-2554	976	8	^'ud	^'ud	PUNCT
inlawrev-2554	976	9	.	.	PUNCT
inlawrev-2554	977	1	at	at	ADP
inlawrev-2554	977	2	2945	2945	NUM
inlawrev-2554	977	3	.	.	PUNCT
inlawrev-2554	977	4	'	'	PUNCT
inlawrev-2554	977	5	«	«	PUNCT
inlawrev-2554	977	6	*	*	VERB
inlawrev-2554	977	7	m	m	VERB
inlawrev-2554	977	8	at	at	ADP
inlawrev-2554	977	9	2946	2946	NUM
inlawrev-2554	977	10	(	(	PUNCT
inlawrev-2554	977	11	quoting	quote	VERB
inlawrev-2554	977	12	norton	norton	PROPN
inlawrev-2554	977	13	co.	co.	PROPN
inlawrev-2554	977	14	v.	v.	ADP
inlawrev-2554	977	15	dep't	dep't	NOUN
inlawrev-2554	977	16	of	of	ADP
inlawrev-2554	977	17	revenue	revenue	NOUN
inlawrev-2554	977	18	,	,	PUNCT
inlawrev-2554	977	19	340	340	NUM
inlawrev-2554	977	20	u.s	u.s	PROPN
inlawrev-2554	977	21	.	.	PROPN
inlawrev-2554	977	22	534	534	NUM
inlawrev-2554	977	23	,	,	PUNCT
inlawrev-2554	977	24	538	538	NUM
inlawrev-2554	977	25	(	(	PUNCT
inlawrev-2554	977	26	1951	1951	NUM
inlawrev-2554	977	27	)	)	PUNCT
inlawrev-2554	977	28	)	)	PUNCT
inlawrev-2554	977	29	.	.	PUNCT
inlawrev-2554	978	1	the	the	DET
inlawrev-2554	978	2	court	court	NOUN
inlawrev-2554	978	3	noted	note	VERB
inlawrev-2554	978	4	that	that	SCONJ
inlawrev-2554	978	5	the	the	DET
inlawrev-2554	978	6	approach	approach	NOUN
inlawrev-2554	978	7	which	which	PRON
inlawrev-2554	978	8	it	it	PRON
inlawrev-2554	978	9	previously	previously	ADV
inlawrev-2554	978	10	used	use	VERB
inlawrev-2554	978	11	in	in	ADP
inlawrev-2554	978	12	asarco	asarco	NOUN
inlawrev-2554	978	13	and	and	CCONJ
inlawrev-2554	978	14	woolworth	woolworth	NOUN
inlawrev-2554	978	15	is	be	AUX
inlawrev-2554	978	16	consistent	consistent	ADJ
inlawrev-2554	978	17	with	with	ADP
inlawrev-2554	978	18	this	this	DET
inlawrev-2554	978	19	standard	standard	NOUN
inlawrev-2554	978	20	of	of	ADP
inlawrev-2554	978	21	review	review	NOUN
inlawrev-2554	978	22	.	.	PUNCT
inlawrev-2554	979	1	103	103	NUM
inlawrev-2554	979	2	s.	s.	PROPN
inlawrev-2554	979	3	ct	ct	PROPN
inlawrev-2554	979	4	.	.	PUNCT
inlawrev-2554	980	1	at	at	ADP
inlawrev-2554	980	2	2946	2946	NUM
inlawrev-2554	980	3	n.l5	n.l5	NOUN
inlawrev-2554	980	4	.	.	PUNCT
inlawrev-2554	981	1	in	in	ADP
inlawrev-2554	981	2	asarco	asarco	NOUN
inlawrev-2554	981	3	the	the	DET
inlawrev-2554	981	4	1983	1983	NUM
inlawrev-2554	981	5	]	]	PUNCT
inlawrev-2554	981	6	taxing	tax	VERB
inlawrev-2554	981	7	multinational	multinational	ADJ
inlawrev-2554	981	8	corporations	corporation	NOUN
inlawrev-2554	981	9	823	823	NUM
inlawrev-2554	981	10	container	container	NOUN
inlawrev-2554	981	11	made	make	VERB
inlawrev-2554	981	12	three	three	NUM
inlawrev-2554	981	13	claims	claim	NOUN
inlawrev-2554	981	14	that	that	SCONJ
inlawrev-2554	981	15	the	the	DET
inlawrev-2554	981	16	state	state	NOUN
inlawrev-2554	981	17	court	court	NOUN
inlawrev-2554	981	18	was	be	AUX
inlawrev-2554	981	19	incorrect	incorrect	ADJ
inlawrev-2554	981	20	in	in	ADP
inlawrev-2554	981	21	its	its	PRON
inlawrev-2554	981	22	particular	particular	ADJ
inlawrev-2554	981	23	application	application	NOUN
inlawrev-2554	981	24	of	of	ADP
inlawrev-2554	981	25	the	the	DET
inlawrev-2554	981	26	legal	legal	ADJ
inlawrev-2554	981	27	principles	principle	NOUN
inlawrev-2554	981	28	.	.	PUNCT
inlawrev-2554	982	1	first	first	ADV
inlawrev-2554	982	2	,	,	PUNCT
inlawrev-2554	982	3	container	container	NOUN
inlawrev-2554	982	4	claimed	claim	VERB
inlawrev-2554	982	5	that	that	SCONJ
inlawrev-2554	982	6	the	the	DET
inlawrev-2554	982	7	state	state	NOUN
inlawrev-2554	982	8	court	court	NOUN
inlawrev-2554	982	9	,	,	PUNCT
inlawrev-2554	982	10	like	like	ADP
inlawrev-2554	982	11	the	the	DET
inlawrev-2554	982	12	state	state	NOUN
inlawrev-2554	982	13	court	court	NOUN
inlawrev-2554	982	14	in	in	ADP
inlawrev-2554	982	15	woolworth	woolworth	NOUN
inlawrev-2554	982	16	,	,	PUNCT
inlawrev-2554	982	17	erred	err	VERB
inlawrev-2554	982	18	in	in	ADP
inlawrev-2554	982	19	its	its	PRON
inlawrev-2554	982	20	reliance	reliance	NOUN
inlawrev-2554	982	21	upon	upon	SCONJ
inlawrev-2554	982	22	the	the	DET
inlawrev-2554	982	23	corporation	corporation	NOUN
inlawrev-2554	982	24	's	's	PART
inlawrev-2554	982	25	potential	potential	ADJ
inlawrev-2554	982	26	ability	ability	NOUN
inlawrev-2554	982	27	to	to	PART
inlawrev-2554	982	28	control	control	VERB
inlawrev-2554	982	29	the	the	DET
inlawrev-2554	982	30	operations	operation	NOUN
inlawrev-2554	982	31	of	of	ADP
inlawrev-2554	982	32	the	the	DET
inlawrev-2554	982	33	foreign	foreign	ADJ
inlawrev-2554	982	34	subsidiaries.^	subsidiaries.^	PROPN
inlawrev-2554	982	35	®	®	NOUN
inlawrev-2554	982	36	^	^	PUNCT
inlawrev-2554	982	37	the	the	DET
inlawrev-2554	982	38	supreme	supreme	PROPN
inlawrev-2554	982	39	court	court	PROPN
inlawrev-2554	982	40	disagreed	disagree	VERB
inlawrev-2554	982	41	,	,	PUNCT
inlawrev-2554	982	42	finding	find	VERB
inlawrev-2554	982	43	that	that	SCONJ
inlawrev-2554	982	44	the	the	DET
inlawrev-2554	982	45	state	state	NOUN
inlawrev-2554	982	46	court	court	NOUN
inlawrev-2554	982	47	had	have	AUX
inlawrev-2554	982	48	relied	rely	VERB
inlawrev-2554	982	49	principally	principally	ADV
inlawrev-2554	982	50	on	on	ADP
inlawrev-2554	982	51	the	the	DET
inlawrev-2554	982	52	fact	fact	NOUN
inlawrev-2554	982	53	that	that	SCONJ
inlawrev-2554	982	54	certain	certain	ADJ
inlawrev-2554	982	55	officers	officer	NOUN
inlawrev-2554	982	56	of	of	ADP
inlawrev-2554	982	57	the	the	DET
inlawrev-2554	982	58	parent	parent	NOUN
inlawrev-2554	982	59	corporation	corporation	NOUN
inlawrev-2554	982	60	established	establish	VERB
inlawrev-2554	982	61	standards	standard	NOUN
inlawrev-2554	982	62	of	of	ADP
inlawrev-2554	982	63	compliance	compliance	NOUN
inlawrev-2554	982	64	for	for	ADP
inlawrev-2554	982	65	the	the	PRON
inlawrev-2554	982	66	subsidiaries.^^	subsidiaries.^^	PUNCT
inlawrev-2554	982	67	"	"	PUNCT
inlawrev-2554	982	68	the	the	DET
inlawrev-2554	982	69	court	court	NOUN
inlawrev-2554	982	70	noted	note	VERB
inlawrev-2554	982	71	that	that	SCONJ
inlawrev-2554	982	72	even	even	ADV
inlawrev-2554	982	73	though	though	SCONJ
inlawrev-2554	982	74	the	the	DET
inlawrev-2554	982	75	potential	potential	ADJ
inlawrev-2554	982	76	ability	ability	NOUN
inlawrev-2554	982	77	to	to	PART
inlawrev-2554	982	78	control	control	VERB
inlawrev-2554	982	79	a	a	DET
inlawrev-2554	982	80	subsidiary	subsidiary	NOUN
inlawrev-2554	982	81	is	be	AUX
inlawrev-2554	982	82	not	not	PART
inlawrev-2554	982	83	a	a	DET
inlawrev-2554	982	84	dispositive	dispositive	ADJ
inlawrev-2554	982	85	factor	factor	NOUN
inlawrev-2554	982	86	in	in	ADP
inlawrev-2554	982	87	finding	find	VERB
inlawrev-2554	982	88	a	a	DET
inlawrev-2554	982	89	unitary	unitary	ADJ
inlawrev-2554	982	90	business	business	NOUN
inlawrev-2554	982	91	,	,	PUNCT
inlawrev-2554	982	92	it	it	PRON
inlawrev-2554	982	93	is	be	AUX
inlawrev-2554	982	94	a	a	DET
inlawrev-2554	982	95	relevant	relevant	ADJ
inlawrev-2554	982	96	factor.^^^	factor.^^^	NOUN
inlawrev-2554	982	97	second	second	ADJ
inlawrev-2554	982	98	,	,	PUNCT
inlawrev-2554	982	99	container	container	NOUN
inlawrev-2554	982	100	argued	argue	VERB
inlawrev-2554	982	101	that	that	SCONJ
inlawrev-2554	982	102	the	the	DET
inlawrev-2554	982	103	state	state	NOUN
inlawrev-2554	982	104	court	court	NOUN
inlawrev-2554	982	105	incorrectly	incorrectly	ADV
inlawrev-2554	982	106	relied	rely	VERB
inlawrev-2554	982	107	on	on	ADP
inlawrev-2554	982	108	a	a	DET
inlawrev-2554	982	109	presumption	presumption	NOUN
inlawrev-2554	982	110	that	that	SCONJ
inlawrev-2554	982	111	related	related	ADJ
inlawrev-2554	982	112	corporations	corporation	NOUN
inlawrev-2554	982	113	engaged	engage	VERB
inlawrev-2554	982	114	in	in	ADP
inlawrev-2554	982	115	the	the	DET
inlawrev-2554	982	116	same	same	ADJ
inlawrev-2554	982	117	business	business	NOUN
inlawrev-2554	982	118	are	be	AUX
inlawrev-2554	982	119	unitary	unitary	ADJ
inlawrev-2554	982	120	.	.	PUNCT
inlawrev-2554	983	1	because	because	SCONJ
inlawrev-2554	983	2	this	this	DET
inlawrev-2554	983	3	presumption	presumption	NOUN
inlawrev-2554	983	4	was	be	AUX
inlawrev-2554	983	5	only	only	ADV
inlawrev-2554	983	6	one	one	NUM
inlawrev-2554	983	7	factor	factor	NOUN
inlawrev-2554	983	8	among	among	ADP
inlawrev-2554	983	9	many	many	ADJ
inlawrev-2554	983	10	considered	consider	VERB
inlawrev-2554	983	11	by	by	ADP
inlawrev-2554	983	12	the	the	DET
inlawrev-2554	983	13	state	state	NOUN
inlawrev-2554	983	14	court	court	NOUN
inlawrev-2554	983	15	,	,	PUNCT
inlawrev-2554	983	16	the	the	DET
inlawrev-2554	983	17	supreme	supreme	PROPN
inlawrev-2554	983	18	court	court	PROPN
inlawrev-2554	983	19	found	find	VERB
inlawrev-2554	983	20	its	its	PRON
inlawrev-2554	983	21	limited	limited	ADJ
inlawrev-2554	983	22	use	use	NOUN
inlawrev-2554	983	23	reasonable	reasonable	ADJ
inlawrev-2554	983	24	.	.	PUNCT
inlawrev-2554	984	1	the	the	DET
inlawrev-2554	984	2	court	court	NOUN
inlawrev-2554	984	3	reasoned	reason	VERB
inlawrev-2554	984	4	that	that	SCONJ
inlawrev-2554	984	5	when	when	SCONJ
inlawrev-2554	984	6	related	related	ADJ
inlawrev-2554	984	7	corporations	corporation	NOUN
inlawrev-2554	984	8	are	be	AUX
inlawrev-2554	984	9	engaged	engage	VERB
inlawrev-2554	984	10	in	in	ADP
inlawrev-2554	984	11	essentially	essentially	ADV
inlawrev-2554	984	12	the	the	DET
inlawrev-2554	984	13	same	same	ADJ
inlawrev-2554	984	14	line	line	NOUN
inlawrev-2554	984	15	of	of	ADP
inlawrev-2554	984	16	business	business	NOUN
inlawrev-2554	984	17	,	,	PUNCT
inlawrev-2554	984	18	these	these	DET
inlawrev-2554	984	19	activities	activity	NOUN
inlawrev-2554	984	20	increase	increase	VERB
inlawrev-2554	984	21	the	the	DET
inlawrev-2554	984	22	probability	probability	NOUN
inlawrev-2554	984	23	of	of	ADP
inlawrev-2554	984	24	better	well	ADJ
inlawrev-2554	984	25	utilization	utilization	NOUN
inlawrev-2554	984	26	of	of	ADP
inlawrev-2554	984	27	existing	exist	VERB
inlawrev-2554	984	28	business	business	NOUN
inlawrev-2554	984	29	resources	resource	NOUN
inlawrev-2554	984	30	through	through	ADP
inlawrev-2554	984	31	operational	operational	ADJ
inlawrev-2554	984	32	integration	integration	NOUN
inlawrev-2554	984	33	or	or	CCONJ
inlawrev-2554	984	34	economies	economy	NOUN
inlawrev-2554	984	35	of	of	ADP
inlawrev-2554	984	36	scale.^	scale.^	NOUN
inlawrev-2554	984	37	®	®	NOUN
inlawrev-2554	984	38	^	^	SYM
inlawrev-2554	984	39	third	third	ADJ
inlawrev-2554	984	40	,	,	PUNCT
inlawrev-2554	984	41	container	container	NOUN
inlawrev-2554	984	42	argued	argue	VERB
inlawrev-2554	984	43	that	that	SCONJ
inlawrev-2554	984	44	a	a	DET
inlawrev-2554	984	45	substantial	substantial	ADJ
inlawrev-2554	984	46	flow	flow	NOUN
inlawrev-2554	984	47	of	of	ADP
inlawrev-2554	984	48	goods	good	NOUN
inlawrev-2554	984	49	between	between	ADP
inlawrev-2554	984	50	the	the	DET
inlawrev-2554	984	51	parent	parent	NOUN
inlawrev-2554	984	52	corporation	corporation	NOUN
inlawrev-2554	984	53	and	and	CCONJ
inlawrev-2554	984	54	its	its	PRON
inlawrev-2554	984	55	subsidiaries	subsidiary	NOUN
inlawrev-2554	984	56	should	should	AUX
inlawrev-2554	984	57	be	be	AUX
inlawrev-2554	984	58	a	a	DET
inlawrev-2554	984	59	prerequisite	prerequisite	NOUN
inlawrev-2554	984	60	to	to	ADP
inlawrev-2554	984	61	a	a	DET
inlawrev-2554	984	62	determination	determination	NOUN
inlawrev-2554	984	63	of	of	ADP
inlawrev-2554	984	64	a	a	DET
inlawrev-2554	984	65	unitary	unitary	ADJ
inlawrev-2554	984	66	business	business	NOUN
inlawrev-2554	984	67	.	.	PUNCT
inlawrev-2554	985	1	while	while	SCONJ
inlawrev-2554	985	2	such	such	DET
inlawrev-2554	985	3	a	a	DET
inlawrev-2554	985	4	test	test	NOUN
inlawrev-2554	985	5	may	may	AUX
inlawrev-2554	985	6	be	be	AUX
inlawrev-2554	985	7	sensible	sensible	ADJ
inlawrev-2554	985	8	as	as	ADP
inlawrev-2554	985	9	an	an	DET
inlawrev-2554	985	10	administrative	administrative	ADJ
inlawrev-2554	985	11	policy	policy	NOUN
inlawrev-2554	985	12	matter	matter	NOUN
inlawrev-2554	985	13	,	,	PUNCT
inlawrev-2554	985	14	the	the	DET
inlawrev-2554	985	15	court	court	NOUN
inlawrev-2554	985	16	could	could	AUX
inlawrev-2554	985	17	perceive	perceive	VERB
inlawrev-2554	985	18	of	of	ADP
inlawrev-2554	985	19	no	no	DET
inlawrev-2554	985	20	reason	reason	NOUN
inlawrev-2554	985	21	to	to	PART
inlawrev-2554	985	22	impose	impose	VERB
inlawrev-2554	985	23	the	the	DET
inlawrev-2554	985	24	test	test	NOUN
inlawrev-2554	985	25	on	on	ADP
inlawrev-2554	985	26	the	the	DET
inlawrev-2554	985	27	states	state	NOUN
inlawrev-2554	985	28	as	as	ADP
inlawrev-2554	985	29	a	a	DET
inlawrev-2554	985	30	constitutional	constitutional	ADJ
inlawrev-2554	985	31	requirement.^^^	requirement.^^^	NOUN
inlawrev-2554	985	32	the	the	DET
inlawrev-2554	985	33	court	court	NOUN
inlawrev-2554	985	34	stated	state	VERB
inlawrev-2554	985	35	that	that	SCONJ
inlawrev-2554	985	36	the	the	DET
inlawrev-2554	985	37	constitutional	constitutional	ADJ
inlawrev-2554	985	38	requirement	requirement	NOUN
inlawrev-2554	985	39	for	for	ADP
inlawrev-2554	985	40	finding	find	VERB
inlawrev-2554	985	41	a	a	DET
inlawrev-2554	985	42	unitary	unitary	ADJ
inlawrev-2554	985	43	business	business	NOUN
inlawrev-2554	985	44	is	be	AUX
inlawrev-2554	985	45	not	not	PART
inlawrev-2554	985	46	a	a	DET
inlawrev-2554	985	47	substantial	substantial	ADJ
inlawrev-2554	985	48	flow	flow	NOUN
inlawrev-2554	985	49	of	of	ADP
inlawrev-2554	985	50	goods	good	NOUN
inlawrev-2554	985	51	,	,	PUNCT
inlawrev-2554	985	52	but	but	CCONJ
inlawrev-2554	985	53	a	a	DET
inlawrev-2554	985	54	more	more	ADV
inlawrev-2554	985	55	wide	wide	ADV
inlawrev-2554	985	56	-	-	PUNCT
inlawrev-2554	985	57	ranging	range	VERB
inlawrev-2554	985	58	flow	flow	NOUN
inlawrev-2554	985	59	of	of	ADP
inlawrev-2554	985	60	value	value	NOUN
inlawrev-2554	985	61	which	which	PRON
inlawrev-2554	985	62	results	result	VERB
inlawrev-2554	985	63	from	from	ADP
inlawrev-2554	985	64	"	"	PUNCT
inlawrev-2554	985	65	functional	functional	ADJ
inlawrev-2554	985	66	integration	integration	NOUN
inlawrev-2554	985	67	,	,	PUNCT
inlawrev-2554	985	68	centralization	centralization	NOUN
inlawrev-2554	985	69	of	of	ADP
inlawrev-2554	985	70	management	management	NOUN
inlawrev-2554	985	71	,	,	PUNCT
inlawrev-2554	985	72	and	and	CCONJ
inlawrev-2554	985	73	economies	economy	NOUN
inlawrev-2554	985	74	of	of	ADP
inlawrev-2554	985	75	scale.*'^	scale.*'^	NOUN
inlawrev-2554	985	76	*	*	NOUN
inlawrev-2554	985	77	*	*	PUNCT
inlawrev-2554	985	78	although	although	SCONJ
inlawrev-2554	985	79	a	a	DET
inlawrev-2554	985	80	substantial	substantial	ADJ
inlawrev-2554	985	81	flow	flow	NOUN
inlawrev-2554	985	82	of	of	ADP
inlawrev-2554	985	83	goods	good	NOUN
inlawrev-2554	985	84	is	be	AUX
inlawrev-2554	985	85	one	one	NUM
inlawrev-2554	985	86	of	of	ADP
inlawrev-2554	985	87	the	the	DET
inlawrev-2554	985	88	means	mean	NOUN
inlawrev-2554	985	89	in	in	ADP
inlawrev-2554	985	90	which	which	PRON
inlawrev-2554	985	91	substantial	substantial	ADJ
inlawrev-2554	985	92	mutual	mutual	ADJ
inlawrev-2554	985	93	interdependence	interdependence	NOUN
inlawrev-2554	985	94	among	among	ADP
inlawrev-2554	985	95	related	related	ADJ
inlawrev-2554	985	96	corporations	corporation	NOUN
inlawrev-2554	985	97	can	can	AUX
inlawrev-2554	985	98	result	result	VERB
inlawrev-2554	985	99	,	,	PUNCT
inlawrev-2554	985	100	it	it	PRON
inlawrev-2554	985	101	is	be	AUX
inlawrev-2554	985	102	not	not	PART
inlawrev-2554	985	103	the	the	DET
inlawrev-2554	985	104	sole	sole	ADJ
inlawrev-2554	985	105	means.^	means.^	NOUN
inlawrev-2554	985	106	®	®	NOUN
inlawrev-2554	985	107	^	^	PUNCT
inlawrev-2554	985	108	the	the	DET
inlawrev-2554	985	109	state	state	NOUN
inlawrev-2554	985	110	court	court	NOUN
inlawrev-2554	985	111	's	's	PART
inlawrev-2554	985	112	judgment	judgment	NOUN
inlawrev-2554	985	113	that	that	SCONJ
inlawrev-2554	985	114	the	the	DET
inlawrev-2554	985	115	multinational	multinational	ADJ
inlawrev-2554	985	116	corporate	corporate	ADJ
inlawrev-2554	985	117	group	group	NOUN
inlawrev-2554	985	118	constituted	constitute	VERB
inlawrev-2554	985	119	a	a	DET
inlawrev-2554	985	120	worldwide	worldwide	ADJ
inlawrev-2554	985	121	unitary	unitary	ADJ
inlawrev-2554	985	122	enterprise	enterprise	NOUN
inlawrev-2554	985	123	was	be	AUX
inlawrev-2554	985	124	guided	guide	VERB
inlawrev-2554	985	125	by	by	ADP
inlawrev-2554	985	126	several	several	ADJ
inlawrev-2554	985	127	factors.^^	factors.^^	NOUN
inlawrev-2554	985	128	two	two	NUM
inlawrev-2554	985	129	of	of	ADP
inlawrev-2554	985	130	those	those	DET
inlawrev-2554	985	131	factors	factor	NOUN
inlawrev-2554	985	132	were	be	AUX
inlawrev-2554	985	133	given	give	VERB
inlawrev-2554	985	134	special	special	ADJ
inlawrev-2554	985	135	attention	attention	NOUN
inlawrev-2554	985	136	by	by	ADP
inlawrev-2554	985	137	the	the	DET
inlawrev-2554	985	138	court.^^^	court.^^^	PROPN
inlawrev-2554	985	139	first	first	ADV
inlawrev-2554	985	140	,	,	PUNCT
inlawrev-2554	985	141	there	there	PRON
inlawrev-2554	985	142	existed	exist	VERB
inlawrev-2554	985	143	a	a	DET
inlawrev-2554	985	144	flow	flow	NOUN
inlawrev-2554	985	145	of	of	ADP
inlawrev-2554	985	146	capital	capital	NOUN
inlawrev-2554	985	147	resources	resource	NOUN
inlawrev-2554	985	148	through	through	ADP
inlawrev-2554	985	149	substantial	substantial	ADJ
inlawrev-2554	985	150	loans	loan	NOUN
inlawrev-2554	985	151	and	and	CCONJ
inlawrev-2554	985	152	guarantees	guarantee	NOUN
inlawrev-2554	985	153	from	from	ADP
inlawrev-2554	985	154	the	the	DET
inlawrev-2554	985	155	parent	parent	NOUN
inlawrev-2554	985	156	corporation	corporation	NOUN
inlawrev-2554	985	157	to	to	ADP
inlawrev-2554	985	158	the	the	DET
inlawrev-2554	985	159	court	court	NOUN
inlawrev-2554	985	160	relied	rely	VERB
inlawrev-2554	985	161	on	on	ADP
inlawrev-2554	985	162	factual	factual	ADJ
inlawrev-2554	985	163	findings	finding	NOUN
inlawrev-2554	985	164	made	make	VERB
inlawrev-2554	985	165	by	by	ADP
inlawrev-2554	985	166	the	the	DET
inlawrev-2554	985	167	state	state	NOUN
inlawrev-2554	985	168	courts	court	NOUN
inlawrev-2554	985	169	that	that	SCONJ
inlawrev-2554	985	170	a	a	DET
inlawrev-2554	985	171	unitary	unitary	ADJ
inlawrev-2554	985	172	business	business	NOUN
inlawrev-2554	985	173	finding	finding	NOUN
inlawrev-2554	985	174	was	be	AUX
inlawrev-2554	985	175	impermissible	impermissible	ADJ
inlawrev-2554	985	176	.	.	PUNCT
inlawrev-2554	986	1	i	i	PRON
inlawrev-2554	986	2	d.	d.	PROPN
inlawrev-2554	986	3	the	the	DET
inlawrev-2554	986	4	court	court	NOUN
inlawrev-2554	986	5	in	in	ADP
inlawrev-2554	986	6	woolworth	woolworth	NOUN
inlawrev-2554	986	7	examined	examine	VERB
inlawrev-2554	986	8	the	the	DET
inlawrev-2554	986	9	evidence	evidence	NOUN
inlawrev-2554	986	10	and	and	CCONJ
inlawrev-2554	986	11	concluded	conclude	VERB
inlawrev-2554	986	12	that	that	SCONJ
inlawrev-2554	986	13	the	the	DET
inlawrev-2554	986	14	state	state	NOUN
inlawrev-2554	986	15	court	court	NOUN
inlawrev-2554	986	16	made	make	VERB
inlawrev-2554	986	17	critical	critical	ADJ
inlawrev-2554	986	18	errors	error	NOUN
inlawrev-2554	986	19	in	in	ADP
inlawrev-2554	986	20	both	both	CCONJ
inlawrev-2554	986	21	the	the	DET
inlawrev-2554	986	22	conclusions	conclusion	NOUN
inlawrev-2554	986	23	it	it	PRON
inlawrev-2554	986	24	drew	draw	VERB
inlawrev-2554	986	25	and	and	CCONJ
inlawrev-2554	986	26	the	the	DET
inlawrev-2554	986	27	legal	legal	ADJ
inlawrev-2554	986	28	principles	principle	NOUN
inlawrev-2554	986	29	it	it	PRON
inlawrev-2554	986	30	applied	apply	VERB
inlawrev-2554	986	31	.	.	PUNCT
inlawrev-2554	987	1	i	i	PRON
inlawrev-2554	987	2	d.	d.	PROPN
inlawrev-2554	987	3	"	"	PUNCT
inlawrev-2554	987	4	'	'	PUNCT
inlawrev-2554	987	5	see	see	VERB
inlawrev-2554	987	6	supra	supra	ADJ
inlawrev-2554	987	7	text	text	NOUN
inlawrev-2554	987	8	accompanying	accompanying	ADJ
inlawrev-2554	987	9	note	note	NOUN
inlawrev-2554	987	10	223	223	NUM
inlawrev-2554	987	11	.	.	PUNCT
inlawrev-2554	987	12	'	'	PUNCT
inlawrev-2554	988	1	«	«	PUNCT
inlawrev-2554	988	2	«	«	PUNCT
inlawrev-2554	988	3	103	103	NUM
inlawrev-2554	988	4	s.	s.	PROPN
inlawrev-2554	988	5	ct	ct	PROPN
inlawrev-2554	988	6	.	.	PUNCT
inlawrev-2554	989	1	at	at	ADP
inlawrev-2554	989	2	2946	2946	NUM
inlawrev-2554	989	3	.	.	PUNCT
inlawrev-2554	990	1	"	"	PUNCT
inlawrev-2554	990	2	"	"	PUNCT
inlawrev-2554	990	3	'	'	PUNCT
inlawrev-2554	990	4	i	i	PRON
inlawrev-2554	990	5	d.	d.	PROPN
inlawrev-2554	990	6	at	at	ADP
inlawrev-2554	990	7	2946	2946	NUM
inlawrev-2554	990	8	n.l6	n.l6	NUM
inlawrev-2554	990	9	.	.	PUNCT
inlawrev-2554	990	10	^7d	^7d	PROPN
inlawrev-2554	990	11	at	at	ADP
inlawrev-2554	990	12	2947	2947	NUM
inlawrev-2554	990	13	.	.	PUNCT
inlawrev-2554	991	1	"	"	PUNCT
inlawrev-2554	991	2	»	»	X
inlawrev-2554	991	3	/d	/d	X
inlawrev-2554	991	4	at	at	ADP
inlawrev-2554	991	5	2947	2947	NUM
inlawrev-2554	991	6	n.l7	n.l7	NOUN
inlawrev-2554	991	7	.	.	PUNCT
inlawrev-2554	991	8	^id	^id	PROPN
inlawrev-2554	991	9	.	.	PUNCT
inlawrev-2554	992	1	at	at	ADP
inlawrev-2554	992	2	2947	2947	NUM
inlawrev-2554	992	3	(	(	PUNCT
inlawrev-2554	992	4	quoting	quote	VERB
inlawrev-2554	992	5	woolworth	woolworth	NOUN
inlawrev-2554	992	6	,	,	PUNCT
inlawrev-2554	992	7	102	102	NUM
inlawrev-2554	992	8	s.	s.	PROPN
inlawrev-2554	992	9	q.	q.	PROPN
inlawrev-2554	992	10	at	at	ADP
inlawrev-2554	992	11	3135	3135	NUM
inlawrev-2554	992	12	(	(	PUNCT
inlawrev-2554	992	13	quoting	quote	VERB
inlawrev-2554	992	14	mobil	mobil	PROPN
inlawrev-2554	992	15	,	,	PUNCT
inlawrev-2554	992	16	445	445	NUM
inlawrev-2554	992	17	u.s	u.s	PROPN
inlawrev-2554	992	18	.	.	PROPN
inlawrev-2554	992	19	at	at	ADP
inlawrev-2554	992	20	438	438	NUM
inlawrev-2554	992	21	)	)	PUNCT
inlawrev-2554	992	22	)	)	PUNCT
inlawrev-2554	992	23	.	.	PUNCT
inlawrev-2554	993	1	"	"	PUNCT
inlawrev-2554	993	2	n03	n03	PROPN
inlawrev-2554	993	3	s.	s.	PROPN
inlawrev-2554	993	4	ct	ct	PROPN
inlawrev-2554	993	5	.	.	PUNCT
inlawrev-2554	993	6	at	at	ADP
inlawrev-2554	993	7	2947	2947	NUM
inlawrev-2554	993	8	.	.	PUNCT
inlawrev-2554	994	1	^id	^id	PROPN
inlawrev-2554	994	2	.	.	PUNCT
inlawrev-2554	995	1	at	at	ADP
inlawrev-2554	995	2	2947	2947	NUM
inlawrev-2554	995	3	-	-	SYM
inlawrev-2554	995	4	48	48	NUM
inlawrev-2554	995	5	.	.	PUNCT
inlawrev-2554	995	6	^•vd	^•vd	PUNCT
inlawrev-2554	995	7	at	at	ADP
inlawrev-2554	995	8	2948	2948	NUM
inlawrev-2554	995	9	n.l9	n.l9	NUM
inlawrev-2554	995	10	.	.	PUNCT
inlawrev-2554	995	11	824	824	NUM
inlawrev-2554	995	12	indiana	indiana	PROPN
inlawrev-2554	995	13	law	law	PROPN
inlawrev-2554	995	14	review	review	NOUN
inlawrev-2554	995	15	[	[	X
inlawrev-2554	995	16	vol	vol	NOUN
inlawrev-2554	995	17	.	.	PUNCT
inlawrev-2554	995	18	16:783	16:783	NUM
inlawrev-2554	995	19	subsidiaries	subsidiary	NOUN
inlawrev-2554	995	20	which	which	PRON
inlawrev-2554	995	21	resulted	result	VERB
inlawrev-2554	995	22	in	in	ADP
inlawrev-2554	995	23	a	a	DET
inlawrev-2554	995	24	flow	flow	NOUN
inlawrev-2554	995	25	of	of	ADP
inlawrev-2554	995	26	value.^^	value.^^	NOUN
inlawrev-2554	995	27	*	*	NOUN
inlawrev-2554	995	28	the	the	DET
inlawrev-2554	995	29	court	court	NOUN
inlawrev-2554	995	30	pointed	point	VERB
inlawrev-2554	995	31	out	out	ADP
inlawrev-2554	995	32	that	that	SCONJ
inlawrev-2554	995	33	those	those	DET
inlawrev-2554	995	34	capital	capital	NOUN
inlawrev-2554	995	35	transactions	transaction	NOUN
inlawrev-2554	995	36	served	serve	VERB
inlawrev-2554	995	37	an	an	DET
inlawrev-2554	995	38	operational	operational	ADJ
inlawrev-2554	995	39	function	function	NOUN
inlawrev-2554	995	40	and	and	CCONJ
inlawrev-2554	995	41	not	not	PART
inlawrev-2554	995	42	merely	merely	ADV
inlawrev-2554	995	43	an	an	DET
inlawrev-2554	995	44	investment	investment	NOUN
inlawrev-2554	995	45	function.^^	function.^^	NOUN
inlawrev-2554	995	46	®	®	NOUN
inlawrev-2554	995	47	second	second	ADJ
inlawrev-2554	995	48	,	,	PUNCT
inlawrev-2554	995	49	the	the	DET
inlawrev-2554	995	50	parent	parent	NOUN
inlawrev-2554	995	51	corporation	corporation	NOUN
inlawrev-2554	995	52	played	play	VERB
inlawrev-2554	995	53	a	a	DET
inlawrev-2554	995	54	managerial	managerial	ADJ
inlawrev-2554	995	55	role	role	NOUN
inlawrev-2554	995	56	in	in	ADP
inlawrev-2554	995	57	the	the	DET
inlawrev-2554	995	58	affairs	affair	NOUN
inlawrev-2554	995	59	of	of	ADP
inlawrev-2554	995	60	its	its	PRON
inlawrev-2554	995	61	subsidiaries	subsidiary	NOUN
inlawrev-2554	995	62	which	which	PRON
inlawrev-2554	995	63	was	be	AUX
inlawrev-2554	995	64	"	"	PUNCT
inlawrev-2554	995	65	grounded	ground	VERB
inlawrev-2554	995	66	in	in	ADP
inlawrev-2554	995	67	its	its	PRON
inlawrev-2554	995	68	own	own	ADJ
inlawrev-2554	995	69	operational	operational	ADJ
inlawrev-2554	995	70	expertise	expertise	NOUN
inlawrev-2554	995	71	and	and	CCONJ
inlawrev-2554	995	72	its	its	PRON
inlawrev-2554	995	73	overall	overall	ADJ
inlawrev-2554	995	74	operational	operational	ADJ
inlawrev-2554	995	75	strategy	strategy	NOUN
inlawrev-2554	995	76	.	.	PUNCT
inlawrev-2554	996	1	"	"	PUNCT
inlawrev-2554	996	2	*	*	PUNCT
inlawrev-2554	996	3	'	'	PUNCT
inlawrev-2554	996	4	"	"	PUNCT
inlawrev-2554	996	5	even	even	ADV
inlawrev-2554	996	6	though	though	SCONJ
inlawrev-2554	996	7	day	day	NOUN
inlawrev-2554	996	8	-	-	PUNCT
inlawrev-2554	996	9	to	to	ADP
inlawrev-2554	996	10	-	-	PUNCT
inlawrev-2554	996	11	day	day	NOUN
inlawrev-2554	996	12	management	management	NOUN
inlawrev-2554	996	13	of	of	ADP
inlawrev-2554	996	14	the	the	DET
inlawrev-2554	996	15	subsidiaries	subsidiary	NOUN
inlawrev-2554	996	16	was	be	AUX
inlawrev-2554	996	17	handled	handle	VERB
inlawrev-2554	996	18	by	by	ADP
inlawrev-2554	996	19	local	local	ADJ
inlawrev-2554	996	20	executives,^"^	executives,^"^	NOUN
inlawrev-2554	996	21	the	the	DET
inlawrev-2554	996	22	court	court	NOUN
inlawrev-2554	996	23	noted	note	VERB
inlawrev-2554	996	24	that	that	SCONJ
inlawrev-2554	996	25	merely	merely	ADV
inlawrev-2554	996	26	decentralizing	decentralize	VERB
inlawrev-2554	996	27	the	the	DET
inlawrev-2554	996	28	everyday	everyday	ADJ
inlawrev-2554	996	29	management	management	NOUN
inlawrev-2554	996	30	responsibilities	responsibility	NOUN
inlawrev-2554	996	31	would	would	AUX
inlawrev-2554	996	32	not	not	PART
inlawrev-2554	996	33	prevent	prevent	VERB
inlawrev-2554	996	34	the	the	DET
inlawrev-2554	996	35	finding	finding	NOUN
inlawrev-2554	996	36	of	of	ADP
inlawrev-2554	996	37	unitary	unitary	ADJ
inlawrev-2554	996	38	business.^"^	business.^"^	PROPN
inlawrev-2554	996	39	based	base	VERB
inlawrev-2554	996	40	on	on	ADP
inlawrev-2554	996	41	these	these	DET
inlawrev-2554	996	42	factors	factor	NOUN
inlawrev-2554	996	43	,	,	PUNCT
inlawrev-2554	996	44	the	the	DET
inlawrev-2554	996	45	court	court	NOUN
inlawrev-2554	996	46	found	find	VERB
inlawrev-2554	996	47	that	that	SCONJ
inlawrev-2554	996	48	container	container	NOUN
inlawrev-2554	996	49	came	come	VERB
inlawrev-2554	996	50	closer	close	ADV
inlawrev-2554	996	51	to	to	ADP
inlawrev-2554	996	52	presenting	present	VERB
inlawrev-2554	996	53	a	a	DET
inlawrev-2554	996	54	functionally	functionally	ADV
inlawrev-2554	996	55	integrated	integrate	VERB
inlawrev-2554	996	56	enterprise	enterprise	NOUN
inlawrev-2554	996	57	than	than	ADP
inlawrev-2554	996	58	either	either	CCONJ
inlawrev-2554	996	59	asarco	asarco	NOUN
inlawrev-2554	996	60	or	or	CCONJ
inlawrev-2554	996	61	woolworth.^^^	woolworth.^^^	VERB
inlawrev-2554	996	62	these	these	DET
inlawrev-2554	996	63	factors	factor	NOUN
inlawrev-2554	996	64	,	,	PUNCT
inlawrev-2554	996	65	taken	take	VERB
inlawrev-2554	996	66	in	in	ADP
inlawrev-2554	996	67	combination	combination	NOUN
inlawrev-2554	996	68	,	,	PUNCT
inlawrev-2554	996	69	convinced	convince	VERB
inlawrev-2554	996	70	the	the	DET
inlawrev-2554	996	71	supreme	supreme	PROPN
inlawrev-2554	996	72	court	court	PROPN
inlawrev-2554	996	73	that	that	SCONJ
inlawrev-2554	996	74	the	the	DET
inlawrev-2554	996	75	state	state	NOUN
inlawrev-2554	996	76	court	court	NOUN
inlawrev-2554	996	77	reached	reach	VERB
inlawrev-2554	996	78	a	a	DET
inlawrev-2554	996	79	conclusion	conclusion	NOUN
inlawrev-2554	996	80	within	within	ADP
inlawrev-2554	996	81	the	the	DET
inlawrev-2554	996	82	realm	realm	NOUN
inlawrev-2554	996	83	of	of	ADP
inlawrev-2554	996	84	permissible	permissible	ADJ
inlawrev-2554	996	85	judgment	judgment	NOUN
inlawrev-2554	996	86	,	,	PUNCT
inlawrev-2554	996	87	and	and	CCONJ
inlawrev-2554	996	88	,	,	PUNCT
inlawrev-2554	996	89	therefore	therefore	ADV
inlawrev-2554	996	90	,	,	PUNCT
inlawrev-2554	996	91	the	the	DET
inlawrev-2554	996	92	state	state	NOUN
inlawrev-2554	996	93	was	be	AUX
inlawrev-2554	996	94	entitled	entitle	VERB
inlawrev-2554	996	95	to	to	PART
inlawrev-2554	996	96	tax	tax	VERB
inlawrev-2554	996	97	the	the	DET
inlawrev-2554	996	98	multinational	multinational	ADJ
inlawrev-2554	996	99	corporate	corporate	ADJ
inlawrev-2554	996	100	group	group	NOUN
inlawrev-2554	996	101	as	as	ADP
inlawrev-2554	996	102	a	a	DET
inlawrev-2554	996	103	single	single	ADJ
inlawrev-2554	996	104	unitary	unitary	ADJ
inlawrev-2554	996	105	entity	entity	NOUN
inlawrev-2554	996	106	.^	.^	PROPN
inlawrev-2554	996	107	°	°	PROPN
inlawrev-2554	996	108	^	^	SYM
inlawrev-2554	996	109	2	2	NUM
inlawrev-2554	996	110	.	.	X
inlawrev-2554	996	111	the	the	DET
inlawrev-2554	996	112	fairness	fairness	NOUN
inlawrev-2554	996	113	of	of	ADP
inlawrev-2554	996	114	the	the	DET
inlawrev-2554	996	115	apportionment	apportionment	ADJ
inlawrev-2554	996	116	formula	formula	NOUN
inlawrev-2554	996	117	.	.	PUNCT
inlawrev-2554	997	1	—	—	PUNCT
inlawrev-2554	997	2	the	the	DET
inlawrev-2554	997	3	constitution	constitution	NOUN
inlawrev-2554	997	4	requires	require	VERB
inlawrev-2554	997	5	that	that	SCONJ
inlawrev-2554	997	6	the	the	DET
inlawrev-2554	997	7	state	state	NOUN
inlawrev-2554	997	8	apply	apply	VERB
inlawrev-2554	997	9	a	a	DET
inlawrev-2554	997	10	fair	fair	ADJ
inlawrev-2554	997	11	formula	formula	NOUN
inlawrev-2554	997	12	which	which	PRON
inlawrev-2554	997	13	apportions	apportion	VERB
inlawrev-2554	997	14	the	the	DET
inlawrev-2554	997	15	income	income	NOUN
inlawrev-2554	997	16	of	of	ADP
inlawrev-2554	997	17	the	the	DET
inlawrev-2554	997	18	business	business	NOUN
inlawrev-2554	997	19	,	,	PUNCT
inlawrev-2554	997	20	if	if	SCONJ
inlawrev-2554	997	21	the	the	DET
inlawrev-2554	997	22	state	state	NOUN
inlawrev-2554	997	23	determines	determine	VERB
inlawrev-2554	997	24	that	that	SCONJ
inlawrev-2554	997	25	a	a	DET
inlawrev-2554	997	26	particular	particular	ADJ
inlawrev-2554	997	27	set	set	NOUN
inlawrev-2554	997	28	of	of	ADP
inlawrev-2554	997	29	activities	activity	NOUN
inlawrev-2554	997	30	produces	produce	VERB
inlawrev-2554	997	31	a	a	DET
inlawrev-2554	997	32	unitary	unitary	ADJ
inlawrev-2554	997	33	enterprise.^'^^	enterprise.^'^^	ADJ
inlawrev-2554	997	34	container	container	NOUN
inlawrev-2554	997	35	challenged	challenge	VERB
inlawrev-2554	997	36	the	the	DET
inlawrev-2554	997	37	application	application	NOUN
inlawrev-2554	997	38	of	of	ADP
inlawrev-2554	997	39	the	the	DET
inlawrev-2554	997	40	standard	standard	ADJ
inlawrev-2554	997	41	three	three	NUM
inlawrev-2554	997	42	-	-	PUNCT
inlawrev-2554	997	43	factor	factor	NOUN
inlawrev-2554	997	44	apportionment	apportionment	ADJ
inlawrev-2554	997	45	formula	formula	NOUN
inlawrev-2554	997	46	to	to	ADP
inlawrev-2554	997	47	the	the	DET
inlawrev-2554	997	48	foreign	foreign	ADJ
inlawrev-2554	997	49	operations	operation	NOUN
inlawrev-2554	997	50	of	of	ADP
inlawrev-2554	997	51	its	its	PRON
inlawrev-2554	997	52	subsidiaries	subsidiary	NOUN
inlawrev-2554	997	53	,	,	PUNCT
inlawrev-2554	997	54	claiming	claim	VERB
inlawrev-2554	997	55	that	that	SCONJ
inlawrev-2554	997	56	a	a	DET
inlawrev-2554	997	57	disproportionate	disproportionate	ADJ
inlawrev-2554	997	58	result	result	NOUN
inlawrev-2554	997	59	occurred	occur	VERB
inlawrev-2554	997	60	because	because	SCONJ
inlawrev-2554	997	61	the	the	DET
inlawrev-2554	997	62	foreign	foreign	ADJ
inlawrev-2554	997	63	operations	operation	NOUN
inlawrev-2554	997	64	were	be	AUX
inlawrev-2554	997	65	significantly	significantly	ADV
inlawrev-2554	997	66	more	more	ADV
inlawrev-2554	997	67	profitable	profitable	ADJ
inlawrev-2554	997	68	than	than	ADP
inlawrev-2554	997	69	the	the	DET
inlawrev-2554	997	70	domestic	domestic	ADJ
inlawrev-2554	997	71	operations	operation	NOUN
inlawrev-2554	997	72	of	of	ADP
inlawrev-2554	997	73	the	the	DET
inlawrev-2554	997	74	parent	parent	NOUN
inlawrev-2554	997	75	corporation.^"^	corporation.^"^	PROPN
inlawrev-2554	998	1	this	this	PRON
inlawrev-2554	998	2	,	,	PUNCT
inlawrev-2554	998	3	claimed	claim	VERB
inlawrev-2554	998	4	container	container	NOUN
inlawrev-2554	998	5	,	,	PUNCT
inlawrev-2554	998	6	resulted	result	VERB
inlawrev-2554	998	7	in	in	ADP
inlawrev-2554	998	8	the	the	DET
inlawrev-2554	998	9	allocation	allocation	NOUN
inlawrev-2554	998	10	of	of	ADP
inlawrev-2554	998	11	an	an	DET
inlawrev-2554	998	12	inflated	inflated	ADJ
inlawrev-2554	998	13	amount	amount	NOUN
inlawrev-2554	998	14	of	of	ADP
inlawrev-2554	998	15	income	income	NOUN
inlawrev-2554	998	16	to	to	ADP
inlawrev-2554	998	17	its	its	PRON
inlawrev-2554	998	18	apportionable	apportionable	ADJ
inlawrev-2554	998	19	tax	tax	NOUN
inlawrev-2554	998	20	base.^"^	base.^"^	NOUN
inlawrev-2554	998	21	container	container	NOUN
inlawrev-2554	998	22	maintained	maintain	VERB
inlawrev-2554	998	23	that	that	SCONJ
inlawrev-2554	998	24	this	this	DET
inlawrev-2554	998	25	result	result	NOUN
inlawrev-2554	998	26	was	be	AUX
inlawrev-2554	998	27	compounded	compound	VERB
inlawrev-2554	998	28	by	by	ADP
inlawrev-2554	998	29	the	the	DET
inlawrev-2554	998	30	fact	fact	NOUN
inlawrev-2554	998	31	that	that	SCONJ
inlawrev-2554	998	32	wage	wage	NOUN
inlawrev-2554	998	33	rates	rate	NOUN
inlawrev-2554	998	34	,	,	PUNCT
inlawrev-2554	998	35	one	one	NUM
inlawrev-2554	998	36	of	of	ADP
inlawrev-2554	998	37	the	the	DET
inlawrev-2554	998	38	three	three	NUM
inlawrev-2554	998	39	factors	factor	NOUN
inlawrev-2554	998	40	of	of	ADP
inlawrev-2554	998	41	the	the	DET
inlawrev-2554	998	42	formula	formula	NOUN
inlawrev-2554	998	43	,	,	PUNCT
inlawrev-2554	998	44	were	be	AUX
inlawrev-2554	998	45	substantially	substantially	ADV
inlawrev-2554	998	46	lower	low	ADJ
inlawrev-2554	998	47	in	in	ADP
inlawrev-2554	998	48	their	their	PRON
inlawrev-2554	998	49	foreign	foreign	ADJ
inlawrev-2554	998	50	2^*approximately	2^*approximately	SYM
inlawrev-2554	998	51	half	half	NOUN
inlawrev-2554	998	52	of	of	ADP
inlawrev-2554	998	53	the	the	DET
inlawrev-2554	998	54	long	long	ADJ
inlawrev-2554	998	55	term	term	NOUN
inlawrev-2554	998	56	debt	debt	NOUN
inlawrev-2554	998	57	of	of	ADP
inlawrev-2554	998	58	the	the	DET
inlawrev-2554	998	59	subsidiaries	subsidiary	NOUN
inlawrev-2554	998	60	was	be	AUX
inlawrev-2554	998	61	either	either	CCONJ
inlawrev-2554	998	62	held	hold	VERB
inlawrev-2554	998	63	directly	directly	ADV
inlawrev-2554	998	64	or	or	CCONJ
inlawrev-2554	998	65	guaranteed	guarantee	VERB
inlawrev-2554	998	66	by	by	ADP
inlawrev-2554	998	67	the	the	DET
inlawrev-2554	998	68	parent	parent	NOUN
inlawrev-2554	998	69	corporation	corporation	NOUN
inlawrev-2554	998	70	.	.	PUNCT
inlawrev-2554	999	1	i	i	PRON
inlawrev-2554	999	2	d.	d.	PROPN
inlawrev-2554	999	3	at	at	ADP
inlawrev-2554	999	4	2944	2944	NUM
inlawrev-2554	999	5	.	.	PUNCT
inlawrev-2554	1000	1	there	there	PRON
inlawrev-2554	1000	2	was	be	VERB
inlawrev-2554	1000	3	no	no	DET
inlawrev-2554	1000	4	indication	indication	NOUN
inlawrev-2554	1000	5	that	that	SCONJ
inlawrev-2554	1000	6	the	the	DET
inlawrev-2554	1000	7	loans	loan	NOUN
inlawrev-2554	1000	8	and	and	CCONJ
inlawrev-2554	1000	9	guarantees	guarantee	NOUN
inlawrev-2554	1000	10	were	be	AUX
inlawrev-2554	1000	11	conducted	conduct	VERB
inlawrev-2554	1000	12	at	at	ADP
inlawrev-2554	1000	13	arm	arm	NOUN
inlawrev-2554	1000	14	's	's	PART
inlawrev-2554	1000	15	length	length	NOUN
inlawrev-2554	1000	16	and	and	CCONJ
inlawrev-2554	1000	17	it	it	PRON
inlawrev-2554	1000	18	is	be	AUX
inlawrev-2554	1000	19	likely	likely	ADJ
inlawrev-2554	1000	20	that	that	SCONJ
inlawrev-2554	1000	21	they	they	PRON
inlawrev-2554	1000	22	were	be	AUX
inlawrev-2554	1000	23	part	part	NOUN
inlawrev-2554	1000	24	of	of	ADP
inlawrev-2554	1000	25	an	an	DET
inlawrev-2554	1000	26	effort	effort	NOUN
inlawrev-2554	1000	27	to	to	PART
inlawrev-2554	1000	28	ensure	ensure	VERB
inlawrev-2554	1000	29	multinational	multinational	ADJ
inlawrev-2554	1000	30	corporate	corporate	ADJ
inlawrev-2554	1000	31	expansion	expansion	NOUN
inlawrev-2554	1000	32	and	and	CCONJ
inlawrev-2554	1000	33	integration	integration	NOUN
inlawrev-2554	1000	34	.	.	PUNCT
inlawrev-2554	1001	1	i	i	PRON
inlawrev-2554	1001	2	d.	d.	PROPN
inlawrev-2554	1001	3	at	at	ADP
inlawrev-2554	1001	4	2948	2948	NUM
inlawrev-2554	1001	5	n.l9	n.l9	NUM
inlawrev-2554	1001	6	.	.	PUNCT
inlawrev-2554	1002	1	also	also	ADV
inlawrev-2554	1002	2	,	,	PUNCT
inlawrev-2554	1002	3	capital	capital	NOUN
inlawrev-2554	1002	4	expenditures	expenditure	NOUN
inlawrev-2554	1002	5	of	of	ADP
inlawrev-2554	1002	6	the	the	DET
inlawrev-2554	1002	7	subsidiaries	subsidiary	NOUN
inlawrev-2554	1002	8	were	be	AUX
inlawrev-2554	1002	9	subject	subject	ADJ
inlawrev-2554	1002	10	to	to	ADP
inlawrev-2554	1002	11	the	the	DET
inlawrev-2554	1002	12	approval	approval	NOUN
inlawrev-2554	1002	13	of	of	ADP
inlawrev-2554	1002	14	the	the	DET
inlawrev-2554	1002	15	parent	parent	NOUN
inlawrev-2554	1002	16	corporation	corporation	NOUN
inlawrev-2554	1002	17	.	.	PUNCT
inlawrev-2554	1003	1	i	i	PRON
inlawrev-2554	1003	2	d.	d.	PROPN
inlawrev-2554	1003	3	at	at	ADP
inlawrev-2554	1003	4	2944	2944	NUM
inlawrev-2554	1003	5	.	.	PUNCT
inlawrev-2554	1004	1	^^id	^^id	NUM
inlawrev-2554	1004	2	.	.	PUNCT
inlawrev-2554	1005	1	at	at	ADP
inlawrev-2554	1005	2	2948	2948	NUM
inlawrev-2554	1005	3	n.l9	n.l9	NUM
inlawrev-2554	1005	4	.	.	PUNCT
inlawrev-2554	1006	1	cf	cf	NOUN
inlawrev-2554	1006	2	.	.	PUNCT
inlawrev-2554	1007	1	hellerstein	hellerstein	PROPN
inlawrev-2554	1007	2	,	,	PUNCT
inlawrev-2554	1007	3	state	state	NOUN
inlawrev-2554	1007	4	income	income	NOUN
inlawrev-2554	1007	5	taxation	taxation	NOUN
inlawrev-2554	1007	6	ofmultijurisdictional	ofmultijurisdictional	ADJ
inlawrev-2554	1007	7	corporations	corporation	NOUN
inlawrev-2554	1007	8	,	,	PUNCT
inlawrev-2554	1007	9	part	part	PROPN
inlawrev-2554	1007	10	ii	ii	PROPN
inlawrev-2554	1007	11	:	:	PUNCT
inlawrev-2554	1007	12	reflections	reflection	NOUN
inlawrev-2554	1007	13	on	on	ADP
inlawrev-2554	1007	14	asarco	asarco	NOUN
inlawrev-2554	1007	15	and	and	CCONJ
inlawrev-2554	1007	16	woolworth	woolworth	NOUN
inlawrev-2554	1007	17	,	,	PUNCT
inlawrev-2554	1008	1	81	81	NUM
inlawrev-2554	1008	2	mich	mich	PROPN
inlawrev-2554	1008	3	.	.	PUNCT
inlawrev-2554	1008	4	l.	l.	PROPN
inlawrev-2554	1008	5	rev	rev	PROPN
inlawrev-2554	1008	6	.	.	PROPN
inlawrev-2554	1008	7	157	157	NUM
inlawrev-2554	1008	8	,	,	PUNCT
inlawrev-2554	1008	9	180	180	NUM
inlawrev-2554	1008	10	-	-	SYM
inlawrev-2554	1008	11	83	83	NUM
inlawrev-2554	1008	12	(	(	PUNCT
inlawrev-2554	1008	13	1982	1982	NUM
inlawrev-2554	1008	14	)	)	PUNCT
inlawrev-2554	1008	15	(	(	PUNCT
inlawrev-2554	1008	16	income	income	NOUN
inlawrev-2554	1008	17	from	from	ADP
inlawrev-2554	1008	18	transactions	transaction	NOUN
inlawrev-2554	1008	19	in	in	ADP
inlawrev-2554	1008	20	capital	capital	NOUN
inlawrev-2554	1008	21	investments	investment	NOUN
inlawrev-2554	1008	22	which	which	PRON
inlawrev-2554	1008	23	are	be	AUX
inlawrev-2554	1008	24	integrally	integrally	ADV
inlawrev-2554	1008	25	related	relate	VERB
inlawrev-2554	1008	26	to	to	ADP
inlawrev-2554	1008	27	the	the	DET
inlawrev-2554	1008	28	taxpayer	taxpayer	NOUN
inlawrev-2554	1008	29	's	's	PART
inlawrev-2554	1008	30	business	business	NOUN
inlawrev-2554	1008	31	activities	activity	NOUN
inlawrev-2554	1008	32	in	in	ADP
inlawrev-2554	1008	33	the	the	DET
inlawrev-2554	1008	34	taxing	tax	VERB
inlawrev-2554	1008	35	state	state	NOUN
inlawrev-2554	1008	36	should	should	AUX
inlawrev-2554	1008	37	be	be	AUX
inlawrev-2554	1008	38	appropriate	appropriate	ADJ
inlawrev-2554	1008	39	for	for	ADP
inlawrev-2554	1008	40	inclusion	inclusion	NOUN
inlawrev-2554	1008	41	in	in	ADP
inlawrev-2554	1008	42	the	the	DET
inlawrev-2554	1008	43	recipient	recipient	NOUN
inlawrev-2554	1008	44	's	's	PART
inlawrev-2554	1008	45	apportionable	apportionable	ADJ
inlawrev-2554	1008	46	tax	tax	NOUN
inlawrev-2554	1008	47	base	base	NOUN
inlawrev-2554	1008	48	)	)	PUNCT
inlawrev-2554	1008	49	.	.	PUNCT
inlawrev-2554	1009	1	^'"'103	^'"'103	X
inlawrev-2554	1009	2	s.	s.	PROPN
inlawrev-2554	1010	1	ct	ct	PROPN
inlawrev-2554	1010	2	.	.	PUNCT
inlawrev-2554	1011	1	at	at	ADP
inlawrev-2554	1011	2	2948	2948	NUM
inlawrev-2554	1011	3	n.l9	n.l9	NUM
inlawrev-2554	1011	4	.	.	PUNCT
inlawrev-2554	1012	1	''	''	PUNCT
inlawrev-2554	1012	2	'	'	PUNCT
inlawrev-2554	1012	3	i	i	PRON
inlawrev-2554	1012	4	d.	d.	PROPN
inlawrev-2554	1012	5	at	at	ADP
inlawrev-2554	1012	6	2943	2943	NUM
inlawrev-2554	1012	7	-	-	SYM
inlawrev-2554	1012	8	44	44	NUM
inlawrev-2554	1012	9	.	.	PUNCT
inlawrev-2554	1012	10	'	'	PUNCT
inlawrev-2554	1012	11	"	"	PUNCT
inlawrev-2554	1012	12	^id	^id	PROPN
inlawrev-2554	1012	13	.	.	PUNCT
inlawrev-2554	1013	1	at	at	ADP
inlawrev-2554	1013	2	2948	2948	NUM
inlawrev-2554	1013	3	n.l9	n.l9	NUM
inlawrev-2554	1013	4	(	(	PUNCT
inlawrev-2554	1013	5	citing	cite	VERB
inlawrev-2554	1013	6	exxon	exxon	PROPN
inlawrev-2554	1013	7	corp	corp	PROPN
inlawrev-2554	1013	8	.	.	PROPN
inlawrev-2554	1014	1	v.	v.	ADP
inlawrev-2554	1014	2	dep't	dep't	NOUN
inlawrev-2554	1014	3	of	of	ADP
inlawrev-2554	1014	4	revenue	revenue	NOUN
inlawrev-2554	1014	5	,	,	PUNCT
inlawrev-2554	1014	6	447	447	NUM
inlawrev-2554	1014	7	u.s	u.s	PROPN
inlawrev-2554	1014	8	.	.	PROPN
inlawrev-2554	1014	9	207	207	NUM
inlawrev-2554	1014	10	,	,	PUNCT
inlawrev-2554	1014	11	224	224	NUM
inlawrev-2554	1014	12	(	(	PUNCT
inlawrev-2554	1014	13	1980	1980	NUM
inlawrev-2554	1014	14	)	)	PUNCT
inlawrev-2554	1014	15	)	)	PUNCT
inlawrev-2554	1014	16	.	.	PUNCT
inlawrev-2554	1015	1	^"n03	^"n03	X
inlawrev-2554	1015	2	s.	s.	PROPN
inlawrev-2554	1015	3	ct	ct	PROPN
inlawrev-2554	1015	4	.	.	PUNCT
inlawrev-2554	1016	1	at	at	ADP
inlawrev-2554	1016	2	2947	2947	NUM
inlawrev-2554	1016	3	-	-	SYM
inlawrev-2554	1016	4	48	48	NUM
inlawrev-2554	1016	5	.	.	PUNCT
inlawrev-2554	1016	6	''	''	PUNCT
inlawrev-2554	1016	7	'	'	PUNCT
inlawrev-2554	1016	8	i	i	PRON
inlawrev-2554	1016	9	d.	d.	PROPN
inlawrev-2554	1016	10	at	at	ADP
inlawrev-2554	1016	11	2948	2948	NUM
inlawrev-2554	1016	12	.	.	PUNCT
inlawrev-2554	1016	13	'	'	PUNCT
inlawrev-2554	1016	14	°	°	NOUN
inlawrev-2554	1016	15	^id	^id	NUM
inlawrev-2554	1016	16	.	.	PUNCT
inlawrev-2554	1017	1	at	at	ADP
inlawrev-2554	1017	2	2942	2942	NUM
inlawrev-2554	1017	3	.	.	PUNCT
inlawrev-2554	1018	1	see	see	VERB
inlawrev-2554	1018	2	supra	supra	PROPN
inlawrev-2554	1018	3	text	text	NOUN
inlawrev-2554	1018	4	accompanying	accompanying	ADJ
inlawrev-2554	1018	5	notes	note	NOUN
inlawrev-2554	1018	6	24	24	NUM
inlawrev-2554	1018	7	-	-	SYM
inlawrev-2554	1018	8	27	27	NUM
inlawrev-2554	1018	9	,	,	PUNCT
inlawrev-2554	1018	10	44	44	NUM
inlawrev-2554	1018	11	,	,	PUNCT
inlawrev-2554	1018	12	47	47	NUM
inlawrev-2554	1018	13	.	.	PUNCT
inlawrev-2554	1018	14	'	'	PUNCT
inlawrev-2554	1018	15	nos	nos	PROPN
inlawrev-2554	1018	16	s.	s.	PROPN
inlawrev-2554	1018	17	ct	ct	PROPN
inlawrev-2554	1018	18	.	.	PUNCT
inlawrev-2554	1019	1	at	at	ADP
inlawrev-2554	1019	2	2948	2948	NUM
inlawrev-2554	1019	3	.	.	PUNCT
inlawrev-2554	1019	4	''	''	PUNCT
inlawrev-2554	1019	5	ud	ud	INTJ
inlawrev-2554	1019	6	.	.	PUNCT
inlawrev-2554	1020	1	at	at	ADP
inlawrev-2554	1020	2	2949	2949	NUM
inlawrev-2554	1020	3	.	.	PUNCT
inlawrev-2554	1020	4	1983	1983	NUM
inlawrev-2554	1020	5	]	]	PUNCT
inlawrev-2554	1020	6	taxing	tax	VERB
inlawrev-2554	1020	7	multinational	multinational	ADJ
inlawrev-2554	1020	8	corporations	corporation	NOUN
inlawrev-2554	1020	9	825	825	NUM
inlawrev-2554	1020	10	operations.^	operations.^	NOUN
inlawrev-2554	1020	11	°	°	ADP
inlawrev-2554	1020	12	®	®	NOUN
inlawrev-2554	1020	13	as	as	ADP
inlawrev-2554	1020	14	a	a	DET
inlawrev-2554	1020	15	result	result	NOUN
inlawrev-2554	1020	16	,	,	PUNCT
inlawrev-2554	1020	17	the	the	DET
inlawrev-2554	1020	18	income	income	NOUN
inlawrev-2554	1020	19	earned	earn	VERB
inlawrev-2554	1020	20	on	on	ADP
inlawrev-2554	1020	21	the	the	DET
inlawrev-2554	1020	22	books	book	NOUN
inlawrev-2554	1020	23	of	of	ADP
inlawrev-2554	1020	24	foreign	foreign	ADJ
inlawrev-2554	1020	25	subsidiaries	subsidiary	NOUN
inlawrev-2554	1020	26	which	which	PRON
inlawrev-2554	1020	27	have	have	VERB
inlawrev-2554	1020	28	lower	low	ADJ
inlawrev-2554	1020	29	production	production	NOUN
inlawrev-2554	1020	30	costs	cost	NOUN
inlawrev-2554	1020	31	and	and	CCONJ
inlawrev-2554	1020	32	greater	great	ADJ
inlawrev-2554	1020	33	profitability	profitability	NOUN
inlawrev-2554	1020	34	is	be	AUX
inlawrev-2554	1020	35	apportioned	apportion	VERB
inlawrev-2554	1020	36	to	to	ADP
inlawrev-2554	1020	37	the	the	DET
inlawrev-2554	1020	38	taxable	taxable	ADJ
inlawrev-2554	1020	39	income	income	NOUN
inlawrev-2554	1020	40	of	of	ADP
inlawrev-2554	1020	41	domestic	domestic	ADJ
inlawrev-2554	1020	42	corporations	corporation	NOUN
inlawrev-2554	1020	43	which	which	PRON
inlawrev-2554	1020	44	have	have	VERB
inlawrev-2554	1020	45	higher	high	ADJ
inlawrev-2554	1020	46	production	production	NOUN
inlawrev-2554	1020	47	costs	cost	NOUN
inlawrev-2554	1020	48	or	or	CCONJ
inlawrev-2554	1020	49	lesser	less	ADJ
inlawrev-2554	1020	50	profitability.^	profitability.^	NOUN
inlawrev-2554	1020	51	"	"	PUNCT
inlawrev-2554	1020	52	*	*	PUNCT
inlawrev-2554	1020	53	as	as	ADP
inlawrev-2554	1020	54	evidence	evidence	NOUN
inlawrev-2554	1020	55	in	in	ADP
inlawrev-2554	1020	56	support	support	NOUN
inlawrev-2554	1020	57	of	of	ADP
inlawrev-2554	1020	58	this	this	DET
inlawrev-2554	1020	59	argument	argument	NOUN
inlawrev-2554	1020	60	,	,	PUNCT
inlawrev-2554	1020	61	container	container	NOUN
inlawrev-2554	1020	62	presented	present	VERB
inlawrev-2554	1020	63	various	various	ADJ
inlawrev-2554	1020	64	statistical	statistical	ADJ
inlawrev-2554	1020	65	data	datum	NOUN
inlawrev-2554	1020	66	comparing	compare	VERB
inlawrev-2554	1020	67	wage	wage	NOUN
inlawrev-2554	1020	68	rates	rate	NOUN
inlawrev-2554	1020	69	,	,	PUNCT
inlawrev-2554	1020	70	productivity	productivity	NOUN
inlawrev-2554	1020	71	,	,	PUNCT
inlawrev-2554	1020	72	and	and	CCONJ
inlawrev-2554	1020	73	profitability	profitability	NOUN
inlawrev-2554	1020	74	in	in	ADP
inlawrev-2554	1020	75	domestic	domestic	ADJ
inlawrev-2554	1020	76	operations	operation	NOUN
inlawrev-2554	1020	77	with	with	ADP
inlawrev-2554	1020	78	foreign	foreign	ADJ
inlawrev-2554	1020	79	operations	operation	NOUN
inlawrev-2554	1020	80	in	in	ADP
inlawrev-2554	1020	81	the	the	DET
inlawrev-2554	1020	82	multinational	multinational	ADJ
inlawrev-2554	1020	83	corporate	corporate	ADJ
inlawrev-2554	1020	84	group.^^	group.^^	NOUN
inlawrev-2554	1020	85	°	°	SCONJ
inlawrev-2554	1020	86	the	the	DET
inlawrev-2554	1020	87	supreme	supreme	PROPN
inlawrev-2554	1020	88	court	court	PROPN
inlawrev-2554	1020	89	held	hold	VERB
inlawrev-2554	1020	90	that	that	SCONJ
inlawrev-2554	1020	91	the	the	DET
inlawrev-2554	1020	92	application	application	NOUN
inlawrev-2554	1020	93	of	of	ADP
inlawrev-2554	1020	94	the	the	DET
inlawrev-2554	1020	95	standard	standard	ADJ
inlawrev-2554	1020	96	threefactor	threefactor	NOUN
inlawrev-2554	1020	97	apportionment	apportionment	NOUN
inlawrev-2554	1020	98	formula	formula	NOUN
inlawrev-2554	1020	99	to	to	ADP
inlawrev-2554	1020	100	the	the	DET
inlawrev-2554	1020	101	combined	combined	ADJ
inlawrev-2554	1020	102	income	income	NOUN
inlawrev-2554	1020	103	of	of	ADP
inlawrev-2554	1020	104	the	the	DET
inlawrev-2554	1020	105	multinational	multinational	ADJ
inlawrev-2554	1020	106	corporate	corporate	ADJ
inlawrev-2554	1020	107	group	group	NOUN
inlawrev-2554	1020	108	was	be	AUX
inlawrev-2554	1020	109	fair	fair	ADJ
inlawrev-2554	1020	110	because	because	SCONJ
inlawrev-2554	1020	111	container	container	NOUN
inlawrev-2554	1020	112	had	have	AUX
inlawrev-2554	1020	113	failed	fail	VERB
inlawrev-2554	1020	114	to	to	PART
inlawrev-2554	1020	115	demonstrate	demonstrate	VERB
inlawrev-2554	1020	116	that	that	SCONJ
inlawrev-2554	1020	117	the	the	DET
inlawrev-2554	1020	118	income	income	NOUN
inlawrev-2554	1020	119	attributed	attribute	VERB
inlawrev-2554	1020	120	to	to	ADP
inlawrev-2554	1020	121	the	the	DET
inlawrev-2554	1020	122	taxing	tax	VERB
inlawrev-2554	1020	123	state	state	NOUN
inlawrev-2554	1020	124	was	be	AUX
inlawrev-2554	1020	125	"	"	PUNCT
inlawrev-2554	1020	126	out	out	ADP
inlawrev-2554	1020	127	of	of	ADP
inlawrev-2554	1020	128	all	all	DET
inlawrev-2554	1020	129	appropriate	appropriate	ADJ
inlawrev-2554	1020	130	proportion	proportion	NOUN
inlawrev-2554	1020	131	to	to	ADP
inlawrev-2554	1020	132	the	the	DET
inlawrev-2554	1020	133	business	business	NOUN
inlawrev-2554	1020	134	transacted	transact	VERB
inlawrev-2554	1020	135	in	in	ADP
inlawrev-2554	1020	136	that	that	DET
inlawrev-2554	1020	137	state	state	NOUN
inlawrev-2554	1020	138	.	.	PUNCT
inlawrev-2554	1021	1	"^	"^	PART
inlawrev-2554	1021	2	"	"	PUNCT
inlawrev-2554	1021	3	container	container	NOUN
inlawrev-2554	1021	4	's	's	PART
inlawrev-2554	1021	5	argument	argument	NOUN
inlawrev-2554	1021	6	and	and	CCONJ
inlawrev-2554	1021	7	its	its	PRON
inlawrev-2554	1021	8	supporting	support	VERB
inlawrev-2554	1021	9	evidence	evidence	NOUN
inlawrev-2554	1021	10	were	be	AUX
inlawrev-2554	1021	11	predicated	predicate	VERB
inlawrev-2554	1021	12	on	on	ADP
inlawrev-2554	1021	13	a	a	DET
inlawrev-2554	1021	14	variation	variation	NOUN
inlawrev-2554	1021	15	of	of	ADP
inlawrev-2554	1021	16	separate	separate	ADJ
inlawrev-2554	1021	17	geographical	geographical	ADJ
inlawrev-2554	1021	18	accounting	accounting	NOUN
inlawrev-2554	1021	19	.	.	PUNCT
inlawrev-2554	1022	1	the	the	DET
inlawrev-2554	1022	2	court	court	NOUN
inlawrev-2554	1022	3	restated	restate	VERB
inlawrev-2554	1022	4	that	that	SCONJ
inlawrev-2554	1022	5	separate	separate	ADJ
inlawrev-2554	1022	6	geographical	geographical	ADJ
inlawrev-2554	1022	7	accounting	accounting	NOUN
inlawrev-2554	1022	8	suffers	suffer	VERB
inlawrev-2554	1022	9	from	from	ADP
inlawrev-2554	1022	10	weaknesses	weakness	NOUN
inlawrev-2554	1022	11	that	that	PRON
inlawrev-2554	1022	12	justify	justify	VERB
inlawrev-2554	1022	13	the	the	DET
inlawrev-2554	1022	14	use	use	NOUN
inlawrev-2554	1022	15	of	of	ADP
inlawrev-2554	1022	16	formula	formula	NOUN
inlawrev-2554	1022	17	apportionment	apportionment	NOUN
inlawrev-2554	1022	18	,	,	PUNCT
inlawrev-2554	1022	19	including	include	VERB
inlawrev-2554	1022	20	the	the	DET
inlawrev-2554	1022	21	potential	potential	ADJ
inlawrev-2554	1022	22	failure	failure	NOUN
inlawrev-2554	1022	23	to	to	PART
inlawrev-2554	1022	24	"	"	PUNCT
inlawrev-2554	1022	25	account	account	VERB
inlawrev-2554	1022	26	for	for	ADP
inlawrev-2554	1022	27	contributions	contribution	NOUN
inlawrev-2554	1022	28	to	to	ADP
inlawrev-2554	1022	29	income	income	NOUN
inlawrev-2554	1022	30	resulting	result	VERB
inlawrev-2554	1022	31	from	from	ADP
inlawrev-2554	1022	32	functional	functional	ADJ
inlawrev-2554	1022	33	integration	integration	NOUN
inlawrev-2554	1022	34	,	,	PUNCT
inlawrev-2554	1022	35	centralization	centralization	NOUN
inlawrev-2554	1022	36	of	of	ADP
inlawrev-2554	1022	37	management	management	NOUN
inlawrev-2554	1022	38	,	,	PUNCT
inlawrev-2554	1022	39	and	and	CCONJ
inlawrev-2554	1022	40	economies	economy	NOUN
inlawrev-2554	1022	41	of	of	ADP
inlawrev-2554	1022	42	scale	scale	NOUN
inlawrev-2554	1022	43	.	.	PUNCT
inlawrev-2554	1023	1	"^^^	"^^^	PUNCT
inlawrev-2554	1024	1	although	although	SCONJ
inlawrev-2554	1024	2	the	the	DET
inlawrev-2554	1024	3	three	three	NUM
inlawrev-2554	1024	4	-	-	PUNCT
inlawrev-2554	1024	5	factor	factor	NOUN
inlawrev-2554	1024	6	formula	formula	NOUN
inlawrev-2554	1024	7	is	be	AUX
inlawrev-2554	1024	8	necessarily	necessarily	ADV
inlawrev-2554	1024	9	imperfect	imperfect	ADJ
inlawrev-2554	1024	10	,	,	PUNCT
inlawrev-2554	1024	11	the	the	DET
inlawrev-2554	1024	12	court	court	NOUN
inlawrev-2554	1024	13	found	find	VERB
inlawrev-2554	1024	14	it	it	PRON
inlawrev-2554	1024	15	consistent	consistent	ADJ
inlawrev-2554	1024	16	in	in	ADP
inlawrev-2554	1024	17	the	the	DET
inlawrev-2554	1024	18	sense	sense	NOUN
inlawrev-2554	1024	19	that	that	SCONJ
inlawrev-2554	1024	20	the	the	DET
inlawrev-2554	1024	21	payroll	payroll	NOUN
inlawrev-2554	1024	22	,	,	PUNCT
inlawrev-2554	1024	23	property	property	NOUN
inlawrev-2554	1024	24	,	,	PUNCT
inlawrev-2554	1024	25	and	and	CCONJ
inlawrev-2554	1024	26	sales	sale	NOUN
inlawrev-2554	1024	27	factors	factor	NOUN
inlawrev-2554	1024	28	taken	take	VERB
inlawrev-2554	1024	29	in	in	ADP
inlawrev-2554	1024	30	combination	combination	NOUN
inlawrev-2554	1024	31	appear	appear	VERB
inlawrev-2554	1024	32	to	to	PART
inlawrev-2554	1024	33	reflect	reflect	VERB
inlawrev-2554	1024	34	a	a	DET
inlawrev-2554	1024	35	large	large	ADJ
inlawrev-2554	1024	36	share	share	NOUN
inlawrev-2554	1024	37	of	of	ADP
inlawrev-2554	1024	38	income	income	NOUN
inlawrev-2554	1024	39	-	-	PUNCT
inlawrev-2554	1024	40	generating	generate	VERB
inlawrev-2554	1024	41	activities.^^^	activities.^^^	PROPN
inlawrev-2554	1024	42	there	there	PRON
inlawrev-2554	1024	43	is	be	VERB
inlawrev-2554	1024	44	a	a	DET
inlawrev-2554	1024	45	substantial	substantial	ADJ
inlawrev-2554	1024	46	margin	margin	NOUN
inlawrev-2554	1024	47	of	of	ADP
inlawrev-2554	1024	48	error	error	NOUN
inlawrev-2554	1024	49	inherent	inherent	ADJ
inlawrev-2554	1024	50	in	in	ADP
inlawrev-2554	1024	51	any	any	DET
inlawrev-2554	1024	52	method	method	NOUN
inlawrev-2554	1024	53	which	which	PRON
inlawrev-2554	1024	54	attributes	attribute	VERB
inlawrev-2554	1024	55	income	income	NOUN
inlawrev-2554	1024	56	among	among	ADP
inlawrev-2554	1024	57	the	the	DET
inlawrev-2554	1024	58	components	component	NOUN
inlawrev-2554	1024	59	of	of	ADP
inlawrev-2554	1024	60	a	a	DET
inlawrev-2554	1024	61	unitary	unitary	ADJ
inlawrev-2554	1024	62	enterprise	enterprise	NOUN
inlawrev-2554	1024	63	.	.	PUNCT
inlawrev-2554	1025	1	the	the	DET
inlawrev-2554	1025	2	court	court	NOUN
inlawrev-2554	1025	3	concluded	conclude	VERB
inlawrev-2554	1025	4	that	that	SCONJ
inlawrev-2554	1025	5	container	container	NOUN
inlawrev-2554	1025	6	had	have	AUX
inlawrev-2554	1025	7	failed	fail	VERB
inlawrev-2554	1025	8	to	to	PART
inlawrev-2554	1025	9	demonstrate	demonstrate	VERB
inlawrev-2554	1025	10	that	that	SCONJ
inlawrev-2554	1025	11	the	the	DET
inlawrev-2554	1025	12	margin	margin	NOUN
inlawrev-2554	1025	13	of	of	ADP
inlawrev-2554	1025	14	error	error	NOUN
inlawrev-2554	1025	15	inherent	inherent	ADJ
inlawrev-2554	1025	16	in	in	ADP
inlawrev-2554	1025	17	the	the	DET
inlawrev-2554	1025	18	three	three	NUM
inlawrev-2554	1025	19	-	-	PUNCT
inlawrev-2554	1025	20	factor	factor	NOUN
inlawrev-2554	1025	21	apportionment	apportionment	ADJ
inlawrev-2554	1025	22	formula	formula	NOUN
inlawrev-2554	1025	23	was	be	AUX
inlawrev-2554	1025	24	significantly	significantly	ADV
inlawrev-2554	1025	25	greater	great	ADJ
inlawrev-2554	1025	26	than	than	ADP
inlawrev-2554	1025	27	the	the	DET
inlawrev-2554	1025	28	margin	margin	NOUN
inlawrev-2554	1025	29	of	of	ADP
inlawrev-2554	1025	30	error	error	NOUN
inlawrev-2554	1025	31	inherent	inherent	ADJ
inlawrev-2554	1025	32	in	in	ADP
inlawrev-2554	1025	33	the	the	DET
inlawrev-2554	1025	34	formal	formal	ADJ
inlawrev-2554	1025	35	geographical	geographical	ADJ
inlawrev-2554	1025	36	or	or	CCONJ
inlawrev-2554	1025	37	transactional	transactional	ADJ
inlawrev-2554	1025	38	accounting	accounting	NOUN
inlawrev-2554	1025	39	method.^^	method.^^	NUM
inlawrev-2554	1025	40	*	*	NOUN
inlawrev-2554	1025	41	'	'	PUNCT
inlawrev-2554	1025	42	°	°	NOUN
inlawrev-2554	1025	43	'	'	PROPN
inlawrev-2554	1025	44	i	i	PRON
inlawrev-2554	1025	45	d.	d.	PROPN
inlawrev-2554	1025	46	^"^this	^"^this	DET
inlawrev-2554	1025	47	effect	effect	NOUN
inlawrev-2554	1025	48	of	of	ADP
inlawrev-2554	1025	49	combined	combined	ADJ
inlawrev-2554	1025	50	reporting	reporting	NOUN
inlawrev-2554	1025	51	is	be	AUX
inlawrev-2554	1025	52	illustrated	illustrate	VERB
inlawrev-2554	1025	53	by	by	ADP
inlawrev-2554	1025	54	the	the	DET
inlawrev-2554	1025	55	following	following	ADJ
inlawrev-2554	1025	56	simplified	simplified	ADJ
inlawrev-2554	1025	57	example	example	NOUN
inlawrev-2554	1025	58	.	.	PUNCT
inlawrev-2554	1026	1	p	p	NOUN
inlawrev-2554	1026	2	corporation	corporation	NOUN
inlawrev-2554	1026	3	has	have	VERB
inlawrev-2554	1026	4	a	a	DET
inlawrev-2554	1026	5	domestic	domestic	ADJ
inlawrev-2554	1026	6	operation	operation	NOUN
inlawrev-2554	1026	7	solely	solely	ADV
inlawrev-2554	1026	8	within	within	ADP
inlawrev-2554	1026	9	the	the	DET
inlawrev-2554	1026	10	taxing	tax	VERB
inlawrev-2554	1026	11	state	state	NOUN
inlawrev-2554	1026	12	.	.	PUNCT
inlawrev-2554	1027	1	its	its	PRON
inlawrev-2554	1027	2	foreign	foreign	ADJ
inlawrev-2554	1027	3	subsidiary	subsidiary	NOUN
inlawrev-2554	1027	4	,	,	PUNCT
inlawrev-2554	1027	5	5	5	NUM
inlawrev-2554	1027	6	corporation	corporation	NOUN
inlawrev-2554	1027	7	,	,	PUNCT
inlawrev-2554	1027	8	operates	operate	VERB
inlawrev-2554	1027	9	solely	solely	ADV
inlawrev-2554	1027	10	in	in	ADP
inlawrev-2554	1027	11	another	another	DET
inlawrev-2554	1027	12	country	country	NOUN
inlawrev-2554	1027	13	.	.	PUNCT
inlawrev-2554	1028	1	assuming	assume	VERB
inlawrev-2554	1028	2	that	that	SCONJ
inlawrev-2554	1028	3	both	both	DET
inlawrev-2554	1028	4	corporations	corporation	NOUN
inlawrev-2554	1028	5	have	have	VERB
inlawrev-2554	1028	6	equal	equal	ADJ
inlawrev-2554	1028	7	payroll	payroll	NOUN
inlawrev-2554	1028	8	,	,	PUNCT
inlawrev-2554	1028	9	property	property	NOUN
inlawrev-2554	1028	10	,	,	PUNCT
inlawrev-2554	1028	11	and	and	CCONJ
inlawrev-2554	1028	12	sales	sale	NOUN
inlawrev-2554	1028	13	,	,	PUNCT
inlawrev-2554	1028	14	combined	combine	VERB
inlawrev-2554	1028	15	apportionment	apportionment	NOUN
inlawrev-2554	1028	16	would	would	AUX
inlawrev-2554	1028	17	combine	combine	VERB
inlawrev-2554	1028	18	the	the	DET
inlawrev-2554	1028	19	total	total	ADJ
inlawrev-2554	1028	20	income	income	NOUN
inlawrev-2554	1028	21	of	of	ADP
inlawrev-2554	1028	22	both	both	DET
inlawrev-2554	1028	23	corporations	corporation	NOUN
inlawrev-2554	1028	24	and	and	CCONJ
inlawrev-2554	1028	25	apportion	apportion	VERB
inlawrev-2554	1028	26	50	50	NUM
inlawrev-2554	1028	27	%	%	NOUN
inlawrev-2554	1028	28	of	of	ADP
inlawrev-2554	1028	29	the	the	DET
inlawrev-2554	1028	30	combined	combined	ADJ
inlawrev-2554	1028	31	income	income	NOUN
inlawrev-2554	1028	32	to	to	ADP
inlawrev-2554	1028	33	each	each	DET
inlawrev-2554	1028	34	corporation	corporation	NOUN
inlawrev-2554	1028	35	.	.	PUNCT
inlawrev-2554	1029	1	the	the	DET
inlawrev-2554	1029	2	same	same	ADJ
inlawrev-2554	1029	3	analysis	analysis	NOUN
inlawrev-2554	1029	4	would	would	AUX
inlawrev-2554	1029	5	apply	apply	VERB
inlawrev-2554	1029	6	where	where	SCONJ
inlawrev-2554	1029	7	s	s	VERB
inlawrev-2554	1029	8	corporation	corporation	NOUN
inlawrev-2554	1029	9	realized	realize	VERB
inlawrev-2554	1029	10	earnings	earning	NOUN
inlawrev-2554	1029	11	of	of	ADP
inlawrev-2554	1029	12	$	$	SYM
inlawrev-2554	1029	13	10	10	NUM
inlawrev-2554	1029	14	million	million	NUM
inlawrev-2554	1029	15	and	and	CCONJ
inlawrev-2554	1029	16	p	p	NOUN
inlawrev-2554	1029	17	corporation	corporation	NOUN
inlawrev-2554	1029	18	incurred	incur	VERB
inlawrev-2554	1029	19	an	an	DET
inlawrev-2554	1029	20	operating	operating	NOUN
inlawrev-2554	1029	21	loss	loss	NOUN
inlawrev-2554	1029	22	of	of	ADP
inlawrev-2554	1029	23	$	$	SYM
inlawrev-2554	1029	24	5	5	NUM
inlawrev-2554	1029	25	million	million	NUM
inlawrev-2554	1029	26	.	.	PUNCT
inlawrev-2554	1030	1	in	in	ADP
inlawrev-2554	1030	2	this	this	DET
inlawrev-2554	1030	3	situation	situation	NOUN
inlawrev-2554	1030	4	the	the	DET
inlawrev-2554	1030	5	taxing	tax	VERB
inlawrev-2554	1030	6	state	state	NOUN
inlawrev-2554	1030	7	would	would	AUX
inlawrev-2554	1030	8	apportion	apportion	VERB
inlawrev-2554	1030	9	$	$	SYM
inlawrev-2554	1030	10	2,500,000	2,500,000	NUM
inlawrev-2554	1030	11	of	of	ADP
inlawrev-2554	1030	12	income	income	NOUN
inlawrev-2554	1030	13	to	to	ADP
inlawrev-2554	1030	14	p	p	NOUN
inlawrev-2554	1030	15	corporation	corporation	NOUN
inlawrev-2554	1030	16	and	and	CCONJ
inlawrev-2554	1030	17	impose	impose	VERB
inlawrev-2554	1030	18	a	a	DET
inlawrev-2554	1030	19	tax	tax	NOUN
inlawrev-2554	1030	20	on	on	ADP
inlawrev-2554	1030	21	that	that	DET
inlawrev-2554	1030	22	income	income	NOUN
inlawrev-2554	1030	23	.	.	PUNCT
inlawrev-2554	1030	24	'	'	PUNCT
inlawrev-2554	1030	25	^"103	^"103	PUNCT
inlawrev-2554	1031	1	s.	s.	PROPN
inlawrev-2554	1031	2	ct	ct	PROPN
inlawrev-2554	1031	3	.	.	PUNCT
inlawrev-2554	1032	1	at	at	ADP
inlawrev-2554	1032	2	2949	2949	NUM
inlawrev-2554	1032	3	.	.	PUNCT
inlawrev-2554	1032	4	^"/d	^"/d	X
inlawrev-2554	1032	5	.	.	PUNCT
inlawrev-2554	1033	1	at	at	ADP
inlawrev-2554	1033	2	2948	2948	NUM
inlawrev-2554	1033	3	(	(	PUNCT
inlawrev-2554	1033	4	quoting	quote	VERB
inlawrev-2554	1033	5	hans	hans	PROPN
inlawrev-2554	1033	6	rees	rees	PROPN
inlawrev-2554	1033	7	'	'	PART
inlawrev-2554	1033	8	sons	son	NOUN
inlawrev-2554	1033	9	,	,	PUNCT
inlawrev-2554	1033	10	inc	inc	PROPN
inlawrev-2554	1033	11	.	.	PROPN
inlawrev-2554	1033	12	v.	v.	PROPN
inlawrev-2554	1033	13	north	north	PROPN
inlawrev-2554	1033	14	carolina	carolina	PROPN
inlawrev-2554	1033	15	ex	ex	PROPN
inlawrev-2554	1033	16	rel	rel	PROPN
inlawrev-2554	1033	17	.	.	PUNCT
inlawrev-2554	1034	1	maxwell	maxwell	PROPN
inlawrev-2554	1034	2	,	,	PUNCT
inlawrev-2554	1034	3	283	283	NUM
inlawrev-2554	1034	4	u.s	u.s	PROPN
inlawrev-2554	1034	5	.	.	PROPN
inlawrev-2554	1034	6	123	123	NUM
inlawrev-2554	1034	7	,	,	PUNCT
inlawrev-2554	1034	8	135	135	NUM
inlawrev-2554	1034	9	(	(	PUNCT
inlawrev-2554	1034	10	1931	1931	NUM
inlawrev-2554	1034	11	)	)	PUNCT
inlawrev-2554	1034	12	)	)	PUNCT
inlawrev-2554	1034	13	.	.	PUNCT
inlawrev-2554	1035	1	'	'	PUNCT
inlawrev-2554	1035	2	^'103	^'103	NUM
inlawrev-2554	1035	3	s.	s.	PROPN
inlawrev-2554	1035	4	ct	ct	PROPN
inlawrev-2554	1035	5	.	.	PUNCT
inlawrev-2554	1036	1	at	at	ADP
inlawrev-2554	1036	2	2948	2948	NUM
inlawrev-2554	1036	3	-	-	SYM
inlawrev-2554	1036	4	49	49	NUM
inlawrev-2554	1036	5	(	(	PUNCT
inlawrev-2554	1036	6	quoting	quote	VERB
inlawrev-2554	1036	7	mobil	mobil	PROPN
inlawrev-2554	1036	8	,	,	PUNCT
inlawrev-2554	1036	9	445	445	NUM
inlawrev-2554	1036	10	u.s	u.s	PROPN
inlawrev-2554	1036	11	.	.	PROPN
inlawrev-2554	1036	12	at	at	ADP
inlawrev-2554	1036	13	438	438	NUM
inlawrev-2554	1036	14	)	)	PUNCT
inlawrev-2554	1036	15	.	.	PUNCT
inlawrev-2554	1036	16	^^n03	^^n03	PROPN
inlawrev-2554	1036	17	s.	s.	PROPN
inlawrev-2554	1036	18	ct	ct	PROPN
inlawrev-2554	1036	19	.	.	PUNCT
inlawrev-2554	1037	1	at	at	ADP
inlawrev-2554	1037	2	2949	2949	NUM
inlawrev-2554	1037	3	.	.	PUNCT
inlawrev-2554	1037	4	^"m	^"m	PUNCT
inlawrev-2554	1038	1	at	at	ADP
inlawrev-2554	1038	2	2949	2949	NUM
inlawrev-2554	1038	3	-	-	SYM
inlawrev-2554	1038	4	50	50	NUM
inlawrev-2554	1038	5	.	.	PUNCT
inlawrev-2554	1039	1	the	the	DET
inlawrev-2554	1039	2	statistical	statistical	ADJ
inlawrev-2554	1039	3	evidence	evidence	NOUN
inlawrev-2554	1039	4	presented	present	VERB
inlawrev-2554	1039	5	by	by	ADP
inlawrev-2554	1039	6	container	container	NOUN
inlawrev-2554	1039	7	demonstrated	demonstrate	VERB
inlawrev-2554	1039	8	that	that	SCONJ
inlawrev-2554	1039	9	the	the	DET
inlawrev-2554	1039	10	income	income	NOUN
inlawrev-2554	1039	11	taxable	taxable	ADJ
inlawrev-2554	1039	12	under	under	ADP
inlawrev-2554	1039	13	the	the	DET
inlawrev-2554	1039	14	separate	separate	ADJ
inlawrev-2554	1039	15	accounting	accounting	NOUN
inlawrev-2554	1039	16	method	method	NOUN
inlawrev-2554	1039	17	was	be	AUX
inlawrev-2554	1039	18	14	14	NUM
inlawrev-2554	1039	19	%	%	NOUN
inlawrev-2554	1039	20	less	less	ADJ
inlawrev-2554	1039	21	than	than	ADP
inlawrev-2554	1039	22	the	the	DET
inlawrev-2554	1039	23	combined	combine	VERB
inlawrev-2554	1039	24	apportionment	apportionment	NOUN
inlawrev-2554	1039	25	method	method	NOUN
inlawrev-2554	1039	26	,	,	PUNCT
inlawrev-2554	1039	27	a	a	DET
inlawrev-2554	1039	28	"	"	PUNCT
inlawrev-2554	1039	29	far	far	ADJ
inlawrev-2554	1039	30	cry	cry	NOUN
inlawrev-2554	1039	31	"	"	PUNCT
inlawrev-2554	1039	32	from	from	ADP
inlawrev-2554	1039	33	the	the	DET
inlawrev-2554	1039	34	250	250	NUM
inlawrev-2554	1039	35	%	%	NOUN
inlawrev-2554	1039	36	difference	difference	NOUN
inlawrev-2554	1039	37	present	present	NOUN
inlawrev-2554	1039	38	in	in	ADP
inlawrev-2554	1039	39	hans	hans	PROPN
inlawrev-2554	1039	40	rees	rees	PROPN
inlawrev-2554	1039	41	*	*	PROPN
inlawrev-2554	1039	42	sons	sons	PROPN
inlawrev-2554	1039	43	,	,	PUNCT
inlawrev-2554	1039	44	inc	inc	PROPN
inlawrev-2554	1039	45	.	.	PROPN
inlawrev-2554	1039	46	v.	v.	PROPN
inlawrev-2554	1039	47	north	north	PROPN
inlawrev-2554	1039	48	carolina	carolina	PROPN
inlawrev-2554	1039	49	ex	ex	PROPN
inlawrev-2554	1039	50	rel	rel	PROPN
inlawrev-2554	1039	51	.	.	PUNCT
inlawrev-2554	1040	1	maxwell	maxwell	PROPN
inlawrev-2554	1040	2	,	,	PUNCT
inlawrev-2554	1040	3	283	283	NUM
inlawrev-2554	1040	4	u.s	u.s	PROPN
inlawrev-2554	1040	5	.	.	PROPN
inlawrev-2554	1040	6	123	123	NUM
inlawrev-2554	1040	7	(	(	PUNCT
inlawrev-2554	1040	8	1931	1931	NUM
inlawrev-2554	1040	9	)	)	PUNCT
inlawrev-2554	1040	10	.	.	PUNCT
inlawrev-2554	1041	1	103	103	NUM
inlawrev-2554	1041	2	s.	s.	PROPN
inlawrev-2554	1041	3	ct	ct	PROPN
inlawrev-2554	1041	4	.	.	PUNCT
inlawrev-2554	1041	5	at	at	ADP
inlawrev-2554	1041	6	2950	2950	NUM
inlawrev-2554	1041	7	.	.	PUNCT
inlawrev-2554	1041	8	826	826	NUM
inlawrev-2554	1041	9	indiana	indiana	PROPN
inlawrev-2554	1041	10	law	law	PROPN
inlawrev-2554	1041	11	review	review	NOUN
inlawrev-2554	1041	12	[	[	X
inlawrev-2554	1041	13	vol	vol	NOUN
inlawrev-2554	1041	14	.	.	PUNCT
inlawrev-2554	1042	1	16:783	16:783	NUM
inlawrev-2554	1042	2	c.	c.	PROPN
inlawrev-2554	1042	3	foreign	foreign	PROPN
inlawrev-2554	1042	4	commerce	commerce	NOUN
inlawrev-2554	1042	5	considerations	consideration	VERB
inlawrev-2554	1042	6	the	the	DET
inlawrev-2554	1042	7	separate	separate	ADJ
inlawrev-2554	1042	8	accounting	accounting	NOUN
inlawrev-2554	1042	9	method	method	NOUN
inlawrev-2554	1042	10	for	for	ADP
inlawrev-2554	1042	11	taxing	tax	VERB
inlawrev-2554	1042	12	domestic	domestic	ADJ
inlawrev-2554	1042	13	owned	own	VERB
inlawrev-2554	1042	14	enterprises	enterprise	NOUN
inlawrev-2554	1042	15	operating	operate	VERB
inlawrev-2554	1042	16	abroad	abroad	ADV
inlawrev-2554	1042	17	is	be	AUX
inlawrev-2554	1042	18	the	the	DET
inlawrev-2554	1042	19	method	method	NOUN
inlawrev-2554	1042	20	used	use	VERB
inlawrev-2554	1042	21	by	by	ADP
inlawrev-2554	1042	22	the	the	DET
inlawrev-2554	1042	23	federal	federal	ADJ
inlawrev-2554	1042	24	government	government	NOUN
inlawrev-2554	1042	25	and	and	CCONJ
inlawrev-2554	1042	26	is	be	AUX
inlawrev-2554	1042	27	the	the	DET
inlawrev-2554	1042	28	internationally	internationally	ADV
inlawrev-2554	1042	29	accepted	accept	VERB
inlawrev-2554	1042	30	standard.^^^	standard.^^^	PROPN
inlawrev-2554	1042	31	under	under	ADP
inlawrev-2554	1042	32	this	this	DET
inlawrev-2554	1042	33	method	method	NOUN
inlawrev-2554	1042	34	,	,	PUNCT
inlawrev-2554	1042	35	related	relate	VERB
inlawrev-2554	1042	36	foreign	foreign	ADJ
inlawrev-2554	1042	37	and	and	CCONJ
inlawrev-2554	1042	38	domestic	domestic	ADJ
inlawrev-2554	1042	39	corporations	corporation	NOUN
inlawrev-2554	1042	40	are	be	AUX
inlawrev-2554	1042	41	treated	treat	VERB
inlawrev-2554	1042	42	as	as	SCONJ
inlawrev-2554	1042	43	if	if	SCONJ
inlawrev-2554	1042	44	they	they	PRON
inlawrev-2554	1042	45	are	be	AUX
inlawrev-2554	1042	46	separate	separate	ADJ
inlawrev-2554	1042	47	and	and	CCONJ
inlawrev-2554	1042	48	independent	independent	ADJ
inlawrev-2554	1042	49	entities	entity	NOUN
inlawrev-2554	1042	50	dealing	deal	VERB
inlawrev-2554	1042	51	with	with	ADP
inlawrev-2554	1042	52	each	each	DET
inlawrev-2554	1042	53	other	other	ADJ
inlawrev-2554	1042	54	at	at	ADP
inlawrev-2554	1042	55	arm	arm	NOUN
inlawrev-2554	1042	56	's	's	PART
inlawrev-2554	1042	57	length.^^	length.^^	NOUN
inlawrev-2554	1042	58	®	®	NOUN
inlawrev-2554	1042	59	container	container	NOUN
inlawrev-2554	1042	60	argued	argue	VERB
inlawrev-2554	1042	61	that	that	SCONJ
inlawrev-2554	1042	62	the	the	DET
inlawrev-2554	1042	63	commerce	commerce	NOUN
inlawrev-2554	1042	64	clause	clause	NOUN
inlawrev-2554	1042	65	compelled	compel	VERB
inlawrev-2554	1042	66	california	california	PROPN
inlawrev-2554	1042	67	to	to	PART
inlawrev-2554	1042	68	utilize	utilize	VERB
inlawrev-2554	1042	69	that	that	DET
inlawrev-2554	1042	70	separate	separate	ADJ
inlawrev-2554	1042	71	accounting	accounting	NOUN
inlawrev-2554	1042	72	,	,	PUNCT
inlawrev-2554	1042	73	arm's	arm'	NOUN
inlawrev-2554	1042	74	-	-	PUNCT
inlawrev-2554	1042	75	length	length	NOUN
inlawrev-2554	1042	76	method	method	NOUN
inlawrev-2554	1042	77	in	in	ADP
inlawrev-2554	1042	78	determining	determine	VERB
inlawrev-2554	1042	79	the	the	DET
inlawrev-2554	1042	80	corporation	corporation	NOUN
inlawrev-2554	1042	81	's	's	PART
inlawrev-2554	1042	82	tax	tax	NOUN
inlawrev-2554	1042	83	obligations.^^^	obligations.^^^	NOUN
inlawrev-2554	1042	84	because	because	SCONJ
inlawrev-2554	1042	85	the	the	DET
inlawrev-2554	1042	86	domestic	domestic	ADJ
inlawrev-2554	1042	87	corporation	corporation	NOUN
inlawrev-2554	1042	88	and	and	CCONJ
inlawrev-2554	1042	89	its	its	PRON
inlawrev-2554	1042	90	subsidiaries	subsidiary	NOUN
inlawrev-2554	1042	91	formed	form	VERB
inlawrev-2554	1042	92	an	an	DET
inlawrev-2554	1042	93	international	international	ADJ
inlawrev-2554	1042	94	unitary	unitary	ADJ
inlawrev-2554	1042	95	business	business	NOUN
inlawrev-2554	1042	96	,	,	PUNCT
inlawrev-2554	1042	97	the	the	DET
inlawrev-2554	1042	98	court	court	NOUN
inlawrev-2554	1042	99	analyzed	analyze	VERB
inlawrev-2554	1042	100	the	the	DET
inlawrev-2554	1042	101	state	state	NOUN
inlawrev-2554	1042	102	tax	tax	NOUN
inlawrev-2554	1042	103	under	under	ADP
inlawrev-2554	1042	104	the	the	DET
inlawrev-2554	1042	105	two	two	NUM
inlawrev-2554	1042	106	additional	additional	ADJ
inlawrev-2554	1042	107	commerce	commerce	NOUN
inlawrev-2554	1042	108	clause	clause	NOUN
inlawrev-2554	1042	109	considerations	consideration	NOUN
inlawrev-2554	1042	110	announced	announce	VERB
inlawrev-2554	1042	111	in	in	ADP
inlawrev-2554	1042	112	japan	japan	PROPN
inlawrev-2554	1042	113	line	line	PROPN
inlawrev-2554	1042	114	,	,	PUNCT
inlawrev-2554	1042	115	ltd	ltd	PROPN
inlawrev-2554	1042	116	.	.	PROPN
inlawrev-2554	1043	1	v.	v.	ADP
inlawrev-2554	1043	2	county	county	PROPN
inlawrev-2554	1043	3	of	of	ADP
inlawrev-2554	1043	4	los	los	PROPN
inlawrev-2554	1043	5	angeles.^^^	angeles.^^^	PROPN
inlawrev-2554	1043	6	the	the	DET
inlawrev-2554	1043	7	court	court	NOUN
inlawrev-2554	1043	8	examined	examine	VERB
inlawrev-2554	1043	9	,	,	PUNCT
inlawrev-2554	1043	10	first	first	ADV
inlawrev-2554	1043	11	,	,	PUNCT
inlawrev-2554	1043	12	whether	whether	SCONJ
inlawrev-2554	1043	13	the	the	DET
inlawrev-2554	1043	14	tax	tax	NOUN
inlawrev-2554	1043	15	increases	increase	VERB
inlawrev-2554	1043	16	the	the	DET
inlawrev-2554	1043	17	risk	risk	NOUN
inlawrev-2554	1043	18	of	of	ADP
inlawrev-2554	1043	19	multiple	multiple	ADJ
inlawrev-2554	1043	20	taxation	taxation	NOUN
inlawrev-2554	1043	21	and	and	CCONJ
inlawrev-2554	1043	22	,	,	PUNCT
inlawrev-2554	1043	23	second	second	ADJ
inlawrev-2554	1043	24	,	,	PUNCT
inlawrev-2554	1043	25	whether	whether	SCONJ
inlawrev-2554	1043	26	the	the	DET
inlawrev-2554	1043	27	tax	tax	NOUN
inlawrev-2554	1043	28	interferes	interfere	VERB
inlawrev-2554	1043	29	with	with	ADP
inlawrev-2554	1043	30	needed	need	VERB
inlawrev-2554	1043	31	federal	federal	ADJ
inlawrev-2554	1043	32	uniformity	uniformity	NOUN
inlawrev-2554	1043	33	.	.	PUNCT
inlawrev-2554	1044	1	the	the	DET
inlawrev-2554	1044	2	court	court	NOUN
inlawrev-2554	1044	3	acknowledged	acknowledge	VERB
inlawrev-2554	1044	4	that	that	SCONJ
inlawrev-2554	1044	5	actual	actual	ADJ
inlawrev-2554	1044	6	double	double	ADJ
inlawrev-2554	1044	7	taxation	taxation	NOUN
inlawrev-2554	1044	8	resulted	result	VERB
inlawrev-2554	1044	9	under	under	ADP
inlawrev-2554	1044	10	the	the	DET
inlawrev-2554	1044	11	facts	fact	NOUN
inlawrev-2554	1044	12	in	in	ADP
inlawrev-2554	1044	13	container	container	NOUN
inlawrev-2554	1044	14	,	,	PUNCT
inlawrev-2554	1044	15	but	but	CCONJ
inlawrev-2554	1044	16	found	find	VERB
inlawrev-2554	1044	17	that	that	SCONJ
inlawrev-2554	1044	18	double	double	ADJ
inlawrev-2554	1044	19	taxation	taxation	NOUN
inlawrev-2554	1044	20	is	be	AUX
inlawrev-2554	1044	21	not	not	PART
inlawrev-2554	1044	22	inevitable	inevitable	ADJ
inlawrev-2554	1044	23	in	in	ADP
inlawrev-2554	1044	24	all	all	DET
inlawrev-2554	1044	25	cases	case	NOUN
inlawrev-2554	1044	26	involving	involve	VERB
inlawrev-2554	1044	27	the	the	DET
inlawrev-2554	1044	28	simultaneous	simultaneous	ADJ
inlawrev-2554	1044	29	use	use	NOUN
inlawrev-2554	1044	30	of	of	ADP
inlawrev-2554	1044	31	worldwide	worldwide	ADJ
inlawrev-2554	1044	32	unitary	unitary	ADJ
inlawrev-2554	1044	33	apportionment	apportionment	NOUN
inlawrev-2554	1044	34	and	and	CCONJ
inlawrev-2554	1044	35	arm's	arm'	NOUN
inlawrev-2554	1044	36	-	-	PUNCT
inlawrev-2554	1044	37	length	length	NOUN
inlawrev-2554	1044	38	allocation.^^^	allocation.^^^	PROPN
inlawrev-2554	1044	39	furthermore	furthermore	ADV
inlawrev-2554	1044	40	,	,	PUNCT
inlawrev-2554	1044	41	because	because	SCONJ
inlawrev-2554	1044	42	there	there	PRON
inlawrev-2554	1044	43	are	be	VERB
inlawrev-2554	1044	44	substantial	substantial	ADJ
inlawrev-2554	1044	45	differences	difference	NOUN
inlawrev-2554	1044	46	among	among	ADP
inlawrev-2554	1044	47	the	the	DET
inlawrev-2554	1044	48	allocation	allocation	NOUN
inlawrev-2554	1044	49	rules	rule	NOUN
inlawrev-2554	1044	50	applied	apply	VERB
inlawrev-2554	1044	51	by	by	ADP
inlawrev-2554	1044	52	the	the	DET
inlawrev-2554	1044	53	various	various	ADJ
inlawrev-2554	1044	54	taxing	tax	VERB
inlawrev-2554	1044	55	jursidictions	jursidiction	NOUN
inlawrev-2554	1044	56	which	which	PRON
inlawrev-2554	1044	57	have	have	AUX
inlawrev-2554	1044	58	adopted	adopt	VERB
inlawrev-2554	1044	59	the	the	DET
inlawrev-2554	1044	60	arm's	arm'	NOUN
inlawrev-2554	1044	61	-	-	PUNCT
inlawrev-2554	1044	62	length	length	NOUN
inlawrev-2554	1044	63	approach	approach	NOUN
inlawrev-2554	1044	64	,	,	PUNCT
inlawrev-2554	1044	65	compelling	compel	VERB
inlawrev-2554	1044	66	the	the	DET
inlawrev-2554	1044	67	state	state	NOUN
inlawrev-2554	1044	68	to	to	PART
inlawrev-2554	1044	69	adopt	adopt	VERB
inlawrev-2554	1044	70	that	that	DET
inlawrev-2554	1044	71	approach	approach	NOUN
inlawrev-2554	1044	72	would	would	AUX
inlawrev-2554	1044	73	not	not	PART
inlawrev-2554	1044	74	necessarily	necessarily	ADV
inlawrev-2554	1044	75	avoid	avoid	VERB
inlawrev-2554	1044	76	double	double	ADJ
inlawrev-2554	1044	77	taxation.^^	taxation.^^	NOUN
inlawrev-2554	1044	78	"	"	PUNCT
inlawrev-2554	1044	79	the	the	DET
inlawrev-2554	1044	80	court	court	NOUN
inlawrev-2554	1044	81	was	be	AUX
inlawrev-2554	1044	82	unwilling	unwilling	ADJ
inlawrev-2554	1044	83	to	to	PART
inlawrev-2554	1044	84	require	require	VERB
inlawrev-2554	1044	85	the	the	DET
inlawrev-2554	1044	86	state	state	NOUN
inlawrev-2554	1044	87	to	to	PART
inlawrev-2554	1044	88	adopt	adopt	VERB
inlawrev-2554	1044	89	one	one	NUM
inlawrev-2554	1044	90	allocation	allocation	NOUN
inlawrev-2554	1044	91	method	method	NOUN
inlawrev-2554	1044	92	over	over	ADP
inlawrev-2554	1044	93	another	another	PRON
inlawrev-2554	1044	94	where	where	SCONJ
inlawrev-2554	1044	95	double	double	ADJ
inlawrev-2554	1044	96	taxation	taxation	NOUN
inlawrev-2554	1044	97	was	be	AUX
inlawrev-2554	1044	98	a	a	DET
inlawrev-2554	1044	99	possibility	possibility	NOUN
inlawrev-2554	1044	100	under	under	ADP
inlawrev-2554	1044	101	both.^^^	both.^^^	PROPN
inlawrev-2554	1044	102	on	on	ADP
inlawrev-2554	1044	103	the	the	DET
inlawrev-2554	1044	104	second	second	ADJ
inlawrev-2554	1044	105	commerce	commerce	NOUN
inlawrev-2554	1044	106	clause	clause	NOUN
inlawrev-2554	1044	107	consideration	consideration	NOUN
inlawrev-2554	1044	108	,	,	PUNCT
inlawrev-2554	1044	109	the	the	DET
inlawrev-2554	1044	110	court	court	NOUN
inlawrev-2554	1044	111	found	find	VERB
inlawrev-2554	1044	112	that	that	SCONJ
inlawrev-2554	1044	113	the	the	DET
inlawrev-2554	1044	114	state	state	NOUN
inlawrev-2554	1044	115	tax	tax	NOUN
inlawrev-2554	1044	116	did	do	AUX
inlawrev-2554	1044	117	not	not	PART
inlawrev-2554	1044	118	impair	impair	VERB
inlawrev-2554	1044	119	federal	federal	ADJ
inlawrev-2554	1044	120	uniformity	uniformity	NOUN
inlawrev-2554	1044	121	for	for	ADP
inlawrev-2554	1044	122	it	it	PRON
inlawrev-2554	1044	123	neither	neither	PRON
inlawrev-2554	1044	124	implicated	implicate	VERB
inlawrev-2554	1044	125	foreign	foreign	ADJ
inlawrev-2554	1044	126	policy	policy	NOUN
inlawrev-2554	1044	127	issues	issue	NOUN
inlawrev-2554	1044	128	nor	nor	CCONJ
inlawrev-2554	1044	129	violated	violate	VERB
inlawrev-2554	1044	130	a	a	DET
inlawrev-2554	1044	131	clear	clear	ADJ
inlawrev-2554	1044	132	federal	federal	ADJ
inlawrev-2554	1044	133	directive	directive	NOUN
inlawrev-2554	1044	134	.	.	PUNCT
inlawrev-2554	1045	1	although	although	SCONJ
inlawrev-2554	1045	2	a	a	DET
inlawrev-2554	1045	3	finding	finding	NOUN
inlawrev-2554	1045	4	that	that	SCONJ
inlawrev-2554	1045	5	the	the	DET
inlawrev-2554	1045	6	state	state	NOUN
inlawrev-2554	1045	7	tax	tax	NOUN
inlawrev-2554	1045	8	might	might	AUX
inlawrev-2554	1045	9	lead	lead	VERB
inlawrev-2554	1045	10	to	to	ADP
inlawrev-2554	1045	11	foreign	foreign	ADJ
inlawrev-2554	1045	12	retaliation	retaliation	NOUN
inlawrev-2554	1045	13	would	would	AUX
inlawrev-2554	1045	14	raise	raise	VERB
inlawrev-2554	1045	15	foreign	foreign	ADJ
inlawrev-2554	1045	16	policy	policy	NOUN
inlawrev-2554	1045	17	issues,^^^	issues,^^^	NOUN
inlawrev-2554	1045	18	the	the	DET
inlawrev-2554	1045	19	court	court	NOUN
inlawrev-2554	1045	20	identified	identify	VERB
inlawrev-2554	1045	21	three	three	NUM
inlawrev-2554	1045	22	factors	factor	NOUN
inlawrev-2554	1045	23	that	that	PRON
inlawrev-2554	1045	24	weighed	weigh	VERB
inlawrev-2554	1045	25	strongly	strongly	ADV
inlawrev-2554	1045	26	against	against	ADP
inlawrev-2554	1045	27	such	such	DET
inlawrev-2554	1045	28	an	an	DET
inlawrev-2554	1045	29	implication.^^^	implication.^^^	PROPN
inlawrev-2554	1045	30	first	first	ADV
inlawrev-2554	1045	31	,	,	PUNCT
inlawrev-2554	1045	32	the	the	DET
inlawrev-2554	1045	33	^^^03	^^^03	NUM
inlawrev-2554	1045	34	s.	s.	PROPN
inlawrev-2554	1045	35	ct	ct	PROPN
inlawrev-2554	1045	36	.	.	PUNCT
inlawrev-2554	1046	1	at	at	ADP
inlawrev-2554	1046	2	2950	2950	NUM
inlawrev-2554	1046	3	.	.	PUNCT
inlawrev-2554	1046	4	^'^id	^'^id	NUM
inlawrev-2554	1046	5	.	.	PUNCT
inlawrev-2554	1047	1	at	at	ADP
inlawrev-2554	1047	2	2952	2952	NUM
inlawrev-2554	1047	3	.	.	PUNCT
inlawrev-2554	1047	4	''	''	PUNCT
inlawrev-2554	1047	5	ud	ud	PROPN
inlawrev-2554	1047	6	.	.	PUNCT
inlawrev-2554	1048	1	at	at	ADP
inlawrev-2554	1048	2	2939	2939	NUM
inlawrev-2554	1048	3	.	.	PUNCT
inlawrev-2554	1049	1	'	'	PUNCT
inlawrev-2554	1049	2	^*441	^*441	PUNCT
inlawrev-2554	1049	3	u.s	u.s	PROPN
inlawrev-2554	1049	4	.	.	PROPN
inlawrev-2554	1049	5	439	439	NUM
inlawrev-2554	1049	6	(	(	PUNCT
inlawrev-2554	1049	7	1979	1979	NUM
inlawrev-2554	1049	8	)	)	PUNCT
inlawrev-2554	1049	9	.	.	PUNCT
inlawrev-2554	1050	1	see	see	VERB
inlawrev-2554	1050	2	supra	supra	PROPN
inlawrev-2554	1050	3	notes	note	VERB
inlawrev-2554	1050	4	20	20	NUM
inlawrev-2554	1050	5	-	-	SYM
inlawrev-2554	1050	6	21	21	NUM
inlawrev-2554	1050	7	and	and	CCONJ
inlawrev-2554	1050	8	accompanying	accompany	VERB
inlawrev-2554	1050	9	text	text	NOUN
inlawrev-2554	1050	10	.	.	PUNCT
inlawrev-2554	1051	1	^^^03	^^^03	X
inlawrev-2554	1051	2	s.	s.	PROPN
inlawrev-2554	1051	3	ct	ct	PROPN
inlawrev-2554	1051	4	.	.	PUNCT
inlawrev-2554	1052	1	at	at	ADP
inlawrev-2554	1052	2	2954	2954	NUM
inlawrev-2554	1052	3	.	.	PUNCT
inlawrev-2554	1052	4	''	''	PUNCT
inlawrev-2554	1052	5	°	°	PROPN
inlawrev-2554	1052	6	i	i	PRON
inlawrev-2554	1052	7	d.	d.	NOUN
inlawrev-2554	1052	8	at	at	ADP
inlawrev-2554	1052	9	2953	2953	NUM
inlawrev-2554	1052	10	-	-	SYM
inlawrev-2554	1052	11	55	55	NUM
inlawrev-2554	1052	12	.	.	PUNCT
inlawrev-2554	1052	13	^^^id	^^^id	PROPN
inlawrev-2554	1052	14	.	.	PUNCT
inlawrev-2554	1053	1	at	at	ADP
inlawrev-2554	1053	2	2954	2954	NUM
inlawrev-2554	1053	3	-	-	SYM
inlawrev-2554	1053	4	55	55	NUM
inlawrev-2554	1053	5	.	.	PUNCT
inlawrev-2554	1054	1	the	the	DET
inlawrev-2554	1054	2	court	court	NOUN
inlawrev-2554	1054	3	distinguished	distinguish	VERB
inlawrev-2554	1054	4	japan	japan	PROPN
inlawrev-2554	1054	5	line	line	NOUN
inlawrev-2554	1054	6	on	on	ADP
inlawrev-2554	1054	7	several	several	ADJ
inlawrev-2554	1054	8	grounds	ground	NOUN
inlawrev-2554	1054	9	.	.	PUNCT
inlawrev-2554	1055	1	first	first	ADV
inlawrev-2554	1055	2	,	,	PUNCT
inlawrev-2554	1055	3	it	it	PRON
inlawrev-2554	1055	4	involved	involve	VERB
inlawrev-2554	1055	5	a	a	DET
inlawrev-2554	1055	6	property	property	NOUN
inlawrev-2554	1055	7	tax	tax	NOUN
inlawrev-2554	1055	8	instead	instead	ADV
inlawrev-2554	1055	9	of	of	ADP
inlawrev-2554	1055	10	an	an	DET
inlawrev-2554	1055	11	income	income	NOUN
inlawrev-2554	1055	12	tax	tax	NOUN
inlawrev-2554	1055	13	.	.	PUNCT
inlawrev-2554	1056	1	i	i	PRON
inlawrev-2554	1056	2	d.	d.	PROPN
inlawrev-2554	1056	3	at	at	ADP
inlawrev-2554	1056	4	2952	2952	NUM
inlawrev-2554	1056	5	.	.	PUNCT
inlawrev-2554	1057	1	second	second	ADJ
inlawrev-2554	1057	2	,	,	PUNCT
inlawrev-2554	1057	3	the	the	DET
inlawrev-2554	1057	4	state	state	NOUN
inlawrev-2554	1057	5	tax	tax	NOUN
inlawrev-2554	1057	6	at	at	ADP
inlawrev-2554	1057	7	issue	issue	NOUN
inlawrev-2554	1057	8	in	in	ADP
inlawrev-2554	1057	9	that	that	DET
inlawrev-2554	1057	10	case	case	NOUN
inlawrev-2554	1057	11	inevitably	inevitably	ADV
inlawrev-2554	1057	12	resulted	result	VERB
inlawrev-2554	1057	13	in	in	ADP
inlawrev-2554	1057	14	double	double	ADJ
inlawrev-2554	1057	15	taxation	taxation	NOUN
inlawrev-2554	1057	16	.	.	PUNCT
inlawrev-2554	1058	1	i	i	PRON
inlawrev-2554	1058	2	d.	d.	PROPN
inlawrev-2554	1058	3	finally	finally	ADV
inlawrev-2554	1058	4	,	,	PUNCT
inlawrev-2554	1058	5	the	the	DET
inlawrev-2554	1058	6	incidence	incidence	NOUN
inlawrev-2554	1058	7	of	of	ADP
inlawrev-2554	1058	8	the	the	DET
inlawrev-2554	1058	9	property	property	NOUN
inlawrev-2554	1058	10	tax	tax	NOUN
inlawrev-2554	1058	11	fell	fall	VERB
inlawrev-2554	1058	12	on	on	ADP
inlawrev-2554	1058	13	foreign	foreign	ADJ
inlawrev-2554	1058	14	rather	rather	ADV
inlawrev-2554	1058	15	than	than	ADP
inlawrev-2554	1058	16	domestic	domestic	ADJ
inlawrev-2554	1058	17	corporations	corporation	NOUN
inlawrev-2554	1058	18	.	.	PUNCT
inlawrev-2554	1059	1	i	i	PRON
inlawrev-2554	1059	2	d.	d.	PROPN
inlawrev-2554	1059	3	the	the	DET
inlawrev-2554	1059	4	court	court	NOUN
inlawrev-2554	1059	5	recognized	recognize	VERB
inlawrev-2554	1059	6	the	the	DET
inlawrev-2554	1059	7	difficulty	difficulty	NOUN
inlawrev-2554	1059	8	of	of	ADP
inlawrev-2554	1059	9	avoiding	avoid	VERB
inlawrev-2554	1059	10	double	double	ADJ
inlawrev-2554	1059	11	taxation	taxation	NOUN
inlawrev-2554	1059	12	when	when	SCONJ
inlawrev-2554	1059	13	allocating	allocate	VERB
inlawrev-2554	1059	14	income	income	NOUN
inlawrev-2554	1059	15	among	among	ADP
inlawrev-2554	1059	16	various	various	ADJ
inlawrev-2554	1059	17	taxing	tax	VERB
inlawrev-2554	1059	18	jurisdictions	jurisdiction	NOUN
inlawrev-2554	1059	19	and	and	CCONJ
inlawrev-2554	1059	20	called	call	VERB
inlawrev-2554	1059	21	the	the	DET
inlawrev-2554	1059	22	task	task	NOUN
inlawrev-2554	1059	23	similar	similar	ADJ
inlawrev-2554	1059	24	"	"	PUNCT
inlawrev-2554	1059	25	to	to	ADP
inlawrev-2554	1059	26	slicing	slice	VERB
inlawrev-2554	1059	27	a	a	DET
inlawrev-2554	1059	28	shadow	shadow	NOUN
inlawrev-2554	1059	29	.	.	PUNCT
inlawrev-2554	1059	30	"	"	PUNCT
inlawrev-2554	1060	1	i	i	PRON
inlawrev-2554	1060	2	d.	d.	PROPN
inlawrev-2554	1060	3	at	at	ADP
inlawrev-2554	1060	4	2954	2954	NUM
inlawrev-2554	1060	5	.	.	PUNCT
inlawrev-2554	1060	6	''	''	PUNCT
inlawrev-2554	1061	1	ud	ud	INTJ
inlawrev-2554	1061	2	.	.	PUNCT
inlawrev-2554	1062	1	at	at	ADP
inlawrev-2554	1062	2	2955	2955	NUM
inlawrev-2554	1062	3	.	.	PUNCT
inlawrev-2554	1062	4	''	''	PUNCT
inlawrev-2554	1063	1	'	'	PUNCT
inlawrev-2554	1063	2	i	i	PRON
inlawrev-2554	1063	3	d.	d.	PROPN
inlawrev-2554	1063	4	at	at	ADP
inlawrev-2554	1063	5	2955	2955	NUM
inlawrev-2554	1063	6	-	-	SYM
inlawrev-2554	1063	7	56	56	NUM
inlawrev-2554	1063	8	.	.	NOUN
inlawrev-2554	1063	9	1983	1983	NUM
inlawrev-2554	1063	10	]	]	PUNCT
inlawrev-2554	1063	11	taxing	tax	VERB
inlawrev-2554	1063	12	multinational	multinational	ADJ
inlawrev-2554	1063	13	corporations	corporation	NOUN
inlawrev-2554	1063	14	827	827	NUM
inlawrev-2554	1063	15	tax	tax	NOUN
inlawrev-2554	1063	16	did	do	AUX
inlawrev-2554	1063	17	not	not	PART
inlawrev-2554	1063	18	automatically	automatically	ADV
inlawrev-2554	1063	19	result	result	VERB
inlawrev-2554	1063	20	in	in	ADP
inlawrev-2554	1063	21	international	international	ADJ
inlawrev-2554	1063	22	double	double	ADJ
inlawrev-2554	1063	23	taxation	taxation	NOUN
inlawrev-2554	1063	24	.	.	PUNCT
inlawrev-2554	1064	1	second	second	ADJ
inlawrev-2554	1064	2	,	,	PUNCT
inlawrev-2554	1064	3	the	the	DET
inlawrev-2554	1064	4	legal	legal	ADJ
inlawrev-2554	1064	5	incidence	incidence	NOUN
inlawrev-2554	1064	6	of	of	ADP
inlawrev-2554	1064	7	the	the	DET
inlawrev-2554	1064	8	tax	tax	NOUN
inlawrev-2554	1064	9	fell	fall	VERB
inlawrev-2554	1064	10	on	on	ADP
inlawrev-2554	1064	11	a	a	DET
inlawrev-2554	1064	12	domestic	domestic	ADJ
inlawrev-2554	1064	13	corporation	corporation	NOUN
inlawrev-2554	1064	14	and	and	CCONJ
inlawrev-2554	1064	15	not	not	PART
inlawrev-2554	1064	16	a	a	DET
inlawrev-2554	1064	17	foreign	foreign	ADJ
inlawrev-2554	1064	18	corporation.^^^	corporation.^^^	NOUN
inlawrev-2554	1064	19	third	third	NOUN
inlawrev-2554	1064	20	,	,	PUNCT
inlawrev-2554	1064	21	the	the	DET
inlawrev-2554	1064	22	amount	amount	NOUN
inlawrev-2554	1064	23	of	of	ADP
inlawrev-2554	1064	24	tax	tax	NOUN
inlawrev-2554	1064	25	paid	pay	VERB
inlawrev-2554	1064	26	by	by	ADP
inlawrev-2554	1064	27	the	the	DET
inlawrev-2554	1064	28	corporation	corporation	NOUN
inlawrev-2554	1064	29	was	be	AUX
inlawrev-2554	1064	30	more	more	ADJ
inlawrev-2554	1064	31	a	a	DET
inlawrev-2554	1064	32	function	function	NOUN
inlawrev-2554	1064	33	of	of	ADP
inlawrev-2554	1064	34	the	the	DET
inlawrev-2554	1064	35	state	state	NOUN
inlawrev-2554	1064	36	's	's	PART
inlawrev-2554	1064	37	rate	rate	NOUN
inlawrev-2554	1064	38	of	of	ADP
inlawrev-2554	1064	39	taxation	taxation	NOUN
inlawrev-2554	1064	40	than	than	SCONJ
inlawrev-2554	1064	41	it	it	PRON
inlawrev-2554	1064	42	was	be	AUX
inlawrev-2554	1064	43	of	of	ADP
inlawrev-2554	1064	44	its	its	PRON
inlawrev-2554	1064	45	allocation	allocation	NOUN
inlawrev-2554	1064	46	method	method	NOUN
inlawrev-2554	1064	47	.	.	PUNCT
inlawrev-2554	1065	1	finally	finally	ADV
inlawrev-2554	1065	2	,	,	PUNCT
inlawrev-2554	1065	3	the	the	DET
inlawrev-2554	1065	4	court	court	NOUN
inlawrev-2554	1065	5	refused	refuse	VERB
inlawrev-2554	1065	6	to	to	PART
inlawrev-2554	1065	7	find	find	VERB
inlawrev-2554	1065	8	that	that	SCONJ
inlawrev-2554	1065	9	the	the	DET
inlawrev-2554	1065	10	state	state	NOUN
inlawrev-2554	1065	11	tax	tax	NOUN
inlawrev-2554	1065	12	was	be	AUX
inlawrev-2554	1065	13	preempted	preempt	VERB
inlawrev-2554	1065	14	by	by	ADP
inlawrev-2554	1065	15	federal	federal	ADJ
inlawrev-2554	1065	16	statutes	statute	NOUN
inlawrev-2554	1065	17	,	,	PUNCT
inlawrev-2554	1065	18	or	or	CCONJ
inlawrev-2554	1065	19	inconsistent	inconsistent	ADJ
inlawrev-2554	1065	20	with	with	ADP
inlawrev-2554	1065	21	federal	federal	PROPN
inlawrev-2554	1065	22	policy.^^^	policy.^^^	PROPN
inlawrev-2554	1065	23	d.	d.	PROPN
inlawrev-2554	1065	24	summary	summary	PROPN
inlawrev-2554	1065	25	comment	comment	NOUN
inlawrev-2554	1065	26	on	on	ADP
inlawrev-2554	1065	27	container	container	NOUN
inlawrev-2554	1065	28	one	one	PRON
inlawrev-2554	1065	29	might	might	AUX
inlawrev-2554	1065	30	argue	argue	VERB
inlawrev-2554	1065	31	that	that	SCONJ
inlawrev-2554	1065	32	there	there	PRON
inlawrev-2554	1065	33	are	be	VERB
inlawrev-2554	1065	34	some	some	DET
inlawrev-2554	1065	35	endeavors	endeavor	NOUN
inlawrev-2554	1065	36	in	in	ADP
inlawrev-2554	1065	37	which	which	PRON
inlawrev-2554	1065	38	a	a	DET
inlawrev-2554	1065	39	careful	careful	ADJ
inlawrev-2554	1065	40	disorderliness	disorderliness	NOUN
inlawrev-2554	1065	41	is	be	AUX
inlawrev-2554	1065	42	the	the	DET
inlawrev-2554	1065	43	best	good	ADJ
inlawrev-2554	1065	44	method	method	NOUN
inlawrev-2554	1065	45	.	.	PUNCT
inlawrev-2554	1066	1	one	one	NUM
inlawrev-2554	1066	2	such	such	ADJ
inlawrev-2554	1066	3	endeavor	endeavor	NOUN
inlawrev-2554	1066	4	is	be	AUX
inlawrev-2554	1066	5	the	the	DET
inlawrev-2554	1066	6	application	application	NOUN
inlawrev-2554	1066	7	of	of	ADP
inlawrev-2554	1066	8	formula	formula	NOUN
inlawrev-2554	1066	9	apportionment	apportionment	NOUN
inlawrev-2554	1066	10	to	to	PART
inlawrev-2554	1066	11	purported	purport	VERB
inlawrev-2554	1066	12	unitary	unitary	ADJ
inlawrev-2554	1066	13	enterprises	enterprise	NOUN
inlawrev-2554	1066	14	.	.	PUNCT
inlawrev-2554	1067	1	the	the	DET
inlawrev-2554	1067	2	endeavor	endeavor	NOUN
inlawrev-2554	1067	3	is	be	AUX
inlawrev-2554	1067	4	careful	careful	ADJ
inlawrev-2554	1067	5	not	not	PART
inlawrev-2554	1067	6	to	to	PART
inlawrev-2554	1067	7	step	step	VERB
inlawrev-2554	1067	8	upon	upon	SCONJ
inlawrev-2554	1067	9	the	the	DET
inlawrev-2554	1067	10	limits	limit	NOUN
inlawrev-2554	1067	11	of	of	ADP
inlawrev-2554	1067	12	a	a	DET
inlawrev-2554	1067	13	constitutionally	constitutionally	ADV
inlawrev-2554	1067	14	acceptable	acceptable	ADJ
inlawrev-2554	1067	15	application	application	NOUN
inlawrev-2554	1067	16	.	.	PUNCT
inlawrev-2554	1068	1	there	there	PRON
inlawrev-2554	1068	2	is	be	VERB
inlawrev-2554	1068	3	also	also	ADV
inlawrev-2554	1068	4	a	a	DET
inlawrev-2554	1068	5	certain	certain	ADJ
inlawrev-2554	1068	6	disorderliness	disorderliness	NOUN
inlawrev-2554	1068	7	to	to	ADP
inlawrev-2554	1068	8	this	this	DET
inlawrev-2554	1068	9	endeavor	endeavor	NOUN
inlawrev-2554	1068	10	because	because	SCONJ
inlawrev-2554	1068	11	the	the	DET
inlawrev-2554	1068	12	states	state	NOUN
inlawrev-2554	1068	13	have	have	AUX
inlawrev-2554	1068	14	adopted	adopt	VERB
inlawrev-2554	1068	15	various	various	ADJ
inlawrev-2554	1068	16	apportionment	apportionment	NOUN
inlawrev-2554	1068	17	formulas	formula	NOUN
inlawrev-2554	1068	18	which	which	PRON
inlawrev-2554	1068	19	strive	strive	VERB
inlawrev-2554	1068	20	to	to	PART
inlawrev-2554	1068	21	reach	reach	VERB
inlawrev-2554	1068	22	as	as	ADV
inlawrev-2554	1068	23	much	much	ADJ
inlawrev-2554	1068	24	of	of	ADP
inlawrev-2554	1068	25	the	the	DET
inlawrev-2554	1068	26	corporate	corporate	ADJ
inlawrev-2554	1068	27	income	income	NOUN
inlawrev-2554	1068	28	as	as	ADP
inlawrev-2554	1068	29	possible	possible	ADJ
inlawrev-2554	1068	30	.	.	PUNCT
inlawrev-2554	1069	1	container	container	NOUN
inlawrev-2554	1069	2	will	will	AUX
inlawrev-2554	1069	3	cause	cause	VERB
inlawrev-2554	1069	4	apprehension	apprehension	NOUN
inlawrev-2554	1069	5	among	among	ADP
inlawrev-2554	1069	6	some	some	DET
inlawrev-2554	1069	7	corporate	corporate	ADJ
inlawrev-2554	1069	8	taxpayers	taxpayer	NOUN
inlawrev-2554	1069	9	in	in	ADP
inlawrev-2554	1069	10	regard	regard	NOUN
inlawrev-2554	1069	11	to	to	ADP
inlawrev-2554	1069	12	both	both	DET
inlawrev-2554	1069	13	their	their	PRON
inlawrev-2554	1069	14	compliance	compliance	NOUN
inlawrev-2554	1069	15	with	with	ADP
inlawrev-2554	1069	16	a	a	DET
inlawrev-2554	1069	17	variety	variety	NOUN
inlawrev-2554	1069	18	of	of	ADP
inlawrev-2554	1069	19	state	state	NOUN
inlawrev-2554	1069	20	tax	tax	NOUN
inlawrev-2554	1069	21	statutes	statute	NOUN
inlawrev-2554	1069	22	and	and	CCONJ
inlawrev-2554	1069	23	the	the	DET
inlawrev-2554	1069	24	possible	possible	ADJ
inlawrev-2554	1069	25	multiple	multiple	ADJ
inlawrev-2554	1069	26	taxation	taxation	NOUN
inlawrev-2554	1069	27	of	of	ADP
inlawrev-2554	1069	28	the	the	DET
inlawrev-2554	1069	29	same	same	ADJ
inlawrev-2554	1069	30	income	income	NOUN
inlawrev-2554	1069	31	.	.	PUNCT
inlawrev-2554	1070	1	after	after	ADP
inlawrev-2554	1070	2	container^	container^	NOUN
inlawrev-2554	1070	3	a	a	DET
inlawrev-2554	1070	4	state	state	NOUN
inlawrev-2554	1070	5	may	may	AUX
inlawrev-2554	1070	6	elect	elect	VERB
inlawrev-2554	1070	7	two	two	NUM
inlawrev-2554	1070	8	ways	way	NOUN
inlawrev-2554	1070	9	to	to	PART
inlawrev-2554	1070	10	tax	tax	VERB
inlawrev-2554	1070	11	the	the	DET
inlawrev-2554	1070	12	foreign	foreign	ADJ
inlawrev-2554	1070	13	-	-	PUNCT
inlawrev-2554	1070	14	source	source	NOUN
inlawrev-2554	1070	15	in^^^the	in^^^the	DET
inlawrev-2554	1070	16	court	court	NOUN
inlawrev-2554	1070	17	acknowledged	acknowledge	VERB
inlawrev-2554	1070	18	that	that	SCONJ
inlawrev-2554	1070	19	the	the	DET
inlawrev-2554	1070	20	imposition	imposition	NOUN
inlawrev-2554	1070	21	of	of	ADP
inlawrev-2554	1070	22	a	a	DET
inlawrev-2554	1070	23	tax	tax	NOUN
inlawrev-2554	1070	24	on	on	ADP
inlawrev-2554	1070	25	a	a	DET
inlawrev-2554	1070	26	corporation	corporation	NOUN
inlawrev-2554	1070	27	with	with	ADP
inlawrev-2554	1070	28	a	a	DET
inlawrev-2554	1070	29	domestic	domestic	ADJ
inlawrev-2554	1070	30	domicile	domicile	NOUN
inlawrev-2554	1070	31	may	may	AUX
inlawrev-2554	1070	32	lead	lead	VERB
inlawrev-2554	1070	33	to	to	ADP
inlawrev-2554	1070	34	less	less	ADV
inlawrev-2554	1070	35	significant	significant	ADJ
inlawrev-2554	1070	36	foreign	foreign	ADJ
inlawrev-2554	1070	37	retaliation	retaliation	NOUN
inlawrev-2554	1070	38	than	than	ADP
inlawrev-2554	1070	39	in	in	ADP
inlawrev-2554	1070	40	the	the	DET
inlawrev-2554	1070	41	case	case	NOUN
inlawrev-2554	1070	42	of	of	ADP
inlawrev-2554	1070	43	a	a	DET
inlawrev-2554	1070	44	domestic	domestic	ADJ
inlawrev-2554	1070	45	corporation	corporation	NOUN
inlawrev-2554	1070	46	owned	own	VERB
inlawrev-2554	1070	47	by	by	ADP
inlawrev-2554	1070	48	foreign	foreign	ADJ
inlawrev-2554	1070	49	interests	interest	NOUN
inlawrev-2554	1070	50	.	.	PUNCT
inlawrev-2554	1071	1	the	the	DET
inlawrev-2554	1071	2	court	court	NOUN
inlawrev-2554	1071	3	did	do	AUX
inlawrev-2554	1071	4	not	not	PART
inlawrev-2554	1071	5	decide	decide	VERB
inlawrev-2554	1071	6	whether	whether	SCONJ
inlawrev-2554	1071	7	such	such	DET
inlawrev-2554	1071	8	a	a	DET
inlawrev-2554	1071	9	case	case	NOUN
inlawrev-2554	1071	10	would	would	AUX
inlawrev-2554	1071	11	require	require	VERB
inlawrev-2554	1071	12	it	it	PRON
inlawrev-2554	1071	13	to	to	PART
inlawrev-2554	1071	14	alter	alter	VERB
inlawrev-2554	1071	15	its	its	PRON
inlawrev-2554	1071	16	analysis	analysis	NOUN
inlawrev-2554	1071	17	.	.	PUNCT
inlawrev-2554	1072	1	i	i	PRON
inlawrev-2554	1072	2	d.	d.	PROPN
inlawrev-2554	1072	3	at	at	ADP
inlawrev-2554	1072	4	2956	2956	NUM
inlawrev-2554	1072	5	n.32	n.32	X
inlawrev-2554	1072	6	.	.	PROPN
inlawrev-2554	1072	7	^^^id	^^^id	PROPN
inlawrev-2554	1072	8	.	.	PUNCT
inlawrev-2554	1073	1	at	at	ADP
inlawrev-2554	1073	2	2957	2957	NUM
inlawrev-2554	1073	3	,	,	PUNCT
inlawrev-2554	1073	4	the	the	DET
inlawrev-2554	1073	5	dissent	dissent	NOUN
inlawrev-2554	1073	6	in	in	ADP
inlawrev-2554	1073	7	this	this	DET
inlawrev-2554	1073	8	5	5	NUM
inlawrev-2554	1073	9	-	-	SYM
inlawrev-2554	1073	10	3	3	NUM
inlawrev-2554	1073	11	decision	decision	NOUN
inlawrev-2554	1073	12	did	do	AUX
inlawrev-2554	1073	13	not	not	PART
inlawrev-2554	1073	14	consider	consider	VERB
inlawrev-2554	1073	15	whether	whether	SCONJ
inlawrev-2554	1073	16	in	in	ADP
inlawrev-2554	1073	17	container	container	NOUN
inlawrev-2554	1073	18	the	the	DET
inlawrev-2554	1073	19	taxpayer	taxpayer	NOUN
inlawrev-2554	1073	20	and	and	CCONJ
inlawrev-2554	1073	21	its	its	PRON
inlawrev-2554	1073	22	subsidiaries	subsidiary	NOUN
inlawrev-2554	1073	23	constituted	constitute	VERB
inlawrev-2554	1073	24	a	a	DET
inlawrev-2554	1073	25	unitary	unitary	ADJ
inlawrev-2554	1073	26	business	business	NOUN
inlawrev-2554	1073	27	or	or	CCONJ
inlawrev-2554	1073	28	whether	whether	SCONJ
inlawrev-2554	1073	29	the	the	DET
inlawrev-2554	1073	30	apportionment	apportionment	ADJ
inlawrev-2554	1073	31	formula	formula	NOUN
inlawrev-2554	1073	32	was	be	AUX
inlawrev-2554	1073	33	fair	fair	ADJ
inlawrev-2554	1073	34	because	because	SCONJ
inlawrev-2554	1073	35	they	they	PRON
inlawrev-2554	1073	36	found	find	VERB
inlawrev-2554	1073	37	the	the	DET
inlawrev-2554	1073	38	california	california	PROPN
inlawrev-2554	1073	39	tax	tax	NOUN
inlawrev-2554	1073	40	unconstitutional	unconstitutional	ADJ
inlawrev-2554	1073	41	on	on	ADP
inlawrev-2554	1073	42	foreign	foreign	ADJ
inlawrev-2554	1073	43	commerce	commerce	NOUN
inlawrev-2554	1073	44	clause	clause	NOUN
inlawrev-2554	1073	45	grounds	ground	NOUN
inlawrev-2554	1073	46	.	.	PUNCT
inlawrev-2554	1074	1	justice	justice	PROPN
inlawrev-2554	1074	2	powell	powell	PROPN
inlawrev-2554	1074	3	was	be	AUX
inlawrev-2554	1074	4	joined	join	VERB
inlawrev-2554	1074	5	by	by	ADP
inlawrev-2554	1074	6	chief	chief	ADJ
inlawrev-2554	1074	7	justice	justice	NOUN
inlawrev-2554	1074	8	burger	burger	NOUN
inlawrev-2554	1074	9	and	and	CCONJ
inlawrev-2554	1074	10	justice	justice	PROPN
inlawrev-2554	1074	11	o'connor	o'connor	PROPN
inlawrev-2554	1074	12	in	in	ADP
inlawrev-2554	1074	13	a	a	DET
inlawrev-2554	1074	14	dissenting	dissent	VERB
inlawrev-2554	1074	15	opinion	opinion	NOUN
inlawrev-2554	1074	16	which	which	PRON
inlawrev-2554	1074	17	viewed	view	VERB
inlawrev-2554	1074	18	the	the	DET
inlawrev-2554	1074	19	state	state	NOUN
inlawrev-2554	1074	20	tax	tax	NOUN
inlawrev-2554	1074	21	as	as	ADP
inlawrev-2554	1074	22	clearly	clearly	ADV
inlawrev-2554	1074	23	violating	violate	VERB
inlawrev-2554	1074	24	the	the	DET
inlawrev-2554	1074	25	foreign	foreign	ADJ
inlawrev-2554	1074	26	commerce	commerce	NOUN
inlawrev-2554	1074	27	clause	clause	NOUN
inlawrev-2554	1074	28	.	.	PUNCT
inlawrev-2554	1075	1	the	the	DET
inlawrev-2554	1075	2	principles	principle	NOUN
inlawrev-2554	1075	3	which	which	PRON
inlawrev-2554	1075	4	were	be	AUX
inlawrev-2554	1075	5	enunciated	enunciate	VERB
inlawrev-2554	1075	6	in	in	ADP
inlawrev-2554	1075	7	japan	japan	PROPN
inlawrev-2554	1075	8	line	line	NOUN
inlawrev-2554	1075	9	,	,	PUNCT
inlawrev-2554	1075	10	the	the	DET
inlawrev-2554	1075	11	dissent	dissent	NOUN
inlawrev-2554	1075	12	argued	argue	VERB
inlawrev-2554	1075	13	,	,	PUNCT
inlawrev-2554	1075	14	should	should	AUX
inlawrev-2554	1075	15	be	be	AUX
inlawrev-2554	1075	16	controlling	control	VERB
inlawrev-2554	1075	17	in	in	ADP
inlawrev-2554	1075	18	this	this	DET
inlawrev-2554	1075	19	case	case	NOUN
inlawrev-2554	1075	20	because	because	SCONJ
inlawrev-2554	1075	21	the	the	DET
inlawrev-2554	1075	22	facts	fact	NOUN
inlawrev-2554	1075	23	in	in	ADP
inlawrev-2554	1075	24	japan	japan	PROPN
inlawrev-2554	1075	25	line	line	NOUN
inlawrev-2554	1075	26	were	be	AUX
inlawrev-2554	1075	27	identical	identical	ADJ
inlawrev-2554	1075	28	on	on	ADP
inlawrev-2554	1075	29	the	the	DET
inlawrev-2554	1075	30	issues	issue	NOUN
inlawrev-2554	1075	31	of	of	ADP
inlawrev-2554	1075	32	double	double	ADJ
inlawrev-2554	1075	33	taxation	taxation	NOUN
inlawrev-2554	1075	34	and	and	CCONJ
inlawrev-2554	1075	35	federal	federal	ADJ
inlawrev-2554	1075	36	uniformity	uniformity	NOUN
inlawrev-2554	1075	37	.	.	PUNCT
inlawrev-2554	1076	1	i	i	PRON
inlawrev-2554	1076	2	d.	d.	PROPN
inlawrev-2554	1076	3	see	see	VERB
inlawrev-2554	1076	4	supra	supra	PROPN
inlawrev-2554	1076	5	notes	note	VERB
inlawrev-2554	1076	6	20	20	NUM
inlawrev-2554	1076	7	-	-	SYM
inlawrev-2554	1076	8	21	21	NUM
inlawrev-2554	1076	9	and	and	CCONJ
inlawrev-2554	1076	10	accompanying	accompany	VERB
inlawrev-2554	1076	11	text	text	NOUN
inlawrev-2554	1076	12	.	.	PUNCT
inlawrev-2554	1077	1	the	the	DET
inlawrev-2554	1077	2	dissent	dissent	NOUN
inlawrev-2554	1077	3	maintained	maintain	VERB
inlawrev-2554	1077	4	that	that	SCONJ
inlawrev-2554	1077	5	double	double	ADJ
inlawrev-2554	1077	6	taxation	taxation	NOUN
inlawrev-2554	1077	7	is	be	AUX
inlawrev-2554	1077	8	inherently	inherently	ADV
inlawrev-2554	1077	9	inevitable	inevitable	ADJ
inlawrev-2554	1077	10	because	because	SCONJ
inlawrev-2554	1077	11	california	california	PROPN
inlawrev-2554	1077	12	had	have	AUX
inlawrev-2554	1077	13	rejected	reject	VERB
inlawrev-2554	1077	14	the	the	DET
inlawrev-2554	1077	15	international	international	ADJ
inlawrev-2554	1077	16	norm	norm	NOUN
inlawrev-2554	1077	17	in	in	ADP
inlawrev-2554	1077	18	favor	favor	NOUN
inlawrev-2554	1077	19	of	of	ADP
inlawrev-2554	1077	20	a	a	DET
inlawrev-2554	1077	21	system	system	NOUN
inlawrev-2554	1077	22	which	which	PRON
inlawrev-2554	1077	23	was	be	AUX
inlawrev-2554	1077	24	fundamentally	fundamentally	ADV
inlawrev-2554	1077	25	different	different	ADJ
inlawrev-2554	1077	26	in	in	ADP
inlawrev-2554	1077	27	its	its	PRON
inlawrev-2554	1077	28	basic	basic	ADJ
inlawrev-2554	1077	29	assumptions	assumption	NOUN
inlawrev-2554	1077	30	.	.	PUNCT
inlawrev-2554	1078	1	the	the	DET
inlawrev-2554	1078	2	risk	risk	NOUN
inlawrev-2554	1078	3	of	of	ADP
inlawrev-2554	1078	4	double	double	ADJ
inlawrev-2554	1078	5	taxation	taxation	NOUN
inlawrev-2554	1078	6	under	under	ADP
inlawrev-2554	1078	7	the	the	DET
inlawrev-2554	1078	8	separate	separate	ADJ
inlawrev-2554	1078	9	accounting	accounting	NOUN
inlawrev-2554	1078	10	,	,	PUNCT
inlawrev-2554	1078	11	arm	arm	NOUN
inlawrev-2554	1078	12	's	's	PART
inlawrev-2554	1078	13	length	length	NOUN
inlawrev-2554	1078	14	approach	approach	NOUN
inlawrev-2554	1078	15	was	be	AUX
inlawrev-2554	1078	16	said	say	VERB
inlawrev-2554	1078	17	to	to	PART
inlawrev-2554	1078	18	be	be	AUX
inlawrev-2554	1078	19	the	the	DET
inlawrev-2554	1078	20	result	result	NOUN
inlawrev-2554	1078	21	of	of	ADP
inlawrev-2554	1078	22	disagreements	disagreement	NOUN
inlawrev-2554	1078	23	in	in	ADP
inlawrev-2554	1078	24	application	application	NOUN
inlawrev-2554	1078	25	only	only	ADV
inlawrev-2554	1078	26	and	and	CCONJ
inlawrev-2554	1078	27	not	not	PART
inlawrev-2554	1078	28	of	of	ADP
inlawrev-2554	1078	29	structural	structural	ADJ
inlawrev-2554	1078	30	differences	difference	NOUN
inlawrev-2554	1078	31	as	as	ADP
inlawrev-2554	1078	32	with	with	ADP
inlawrev-2554	1078	33	unitary	unitary	ADJ
inlawrev-2554	1078	34	apportionment	apportionment	NOUN
inlawrev-2554	1078	35	.	.	PUNCT
inlawrev-2554	1079	1	103	103	NUM
inlawrev-2554	1079	2	s.	s.	PROPN
inlawrev-2554	1079	3	ct	ct	PROPN
inlawrev-2554	1079	4	.	.	PUNCT
inlawrev-2554	1080	1	at	at	ADP
inlawrev-2554	1080	2	2958	2958	NUM
inlawrev-2554	1080	3	-	-	SYM
inlawrev-2554	1080	4	59	59	NUM
inlawrev-2554	1080	5	.	.	PUNCT
inlawrev-2554	1081	1	on	on	ADP
inlawrev-2554	1081	2	the	the	DET
inlawrev-2554	1081	3	issue	issue	NOUN
inlawrev-2554	1081	4	of	of	ADP
inlawrev-2554	1081	5	federal	federal	ADJ
inlawrev-2554	1081	6	uniformity	uniformity	NOUN
inlawrev-2554	1081	7	,	,	PUNCT
inlawrev-2554	1081	8	the	the	DET
inlawrev-2554	1081	9	dissent	dissent	NOUN
inlawrev-2554	1081	10	maintained	maintain	VERB
inlawrev-2554	1081	11	that	that	SCONJ
inlawrev-2554	1081	12	the	the	DET
inlawrev-2554	1081	13	california	california	PROPN
inlawrev-2554	1081	14	tax	tax	NOUN
inlawrev-2554	1081	15	is	be	AUX
inlawrev-2554	1081	16	flatly	flatly	ADV
inlawrev-2554	1081	17	inconsistent	inconsistent	ADJ
inlawrev-2554	1081	18	with	with	ADP
inlawrev-2554	1081	19	federal	federal	ADJ
inlawrev-2554	1081	20	policy	policy	NOUN
inlawrev-2554	1081	21	.	.	PUNCT
inlawrev-2554	1082	1	i	i	PRON
inlawrev-2554	1082	2	d.	d.	PROPN
inlawrev-2554	1082	3	at	at	ADP
inlawrev-2554	1082	4	2961	2961	NUM
inlawrev-2554	1082	5	.	.	PUNCT
inlawrev-2554	1083	1	therefore	therefore	ADV
inlawrev-2554	1083	2	,	,	PUNCT
inlawrev-2554	1083	3	the	the	DET
inlawrev-2554	1083	4	dissent	dissent	NOUN
inlawrev-2554	1083	5	concluded	conclude	VERB
inlawrev-2554	1083	6	that	that	SCONJ
inlawrev-2554	1083	7	the	the	DET
inlawrev-2554	1083	8	california	california	PROPN
inlawrev-2554	1083	9	tax	tax	NOUN
inlawrev-2554	1083	10	violated	violate	VERB
inlawrev-2554	1083	11	the	the	DET
inlawrev-2554	1083	12	foreign	foreign	ADJ
inlawrev-2554	1083	13	commerce	commerce	NOUN
inlawrev-2554	1083	14	clause	clause	NOUN
inlawrev-2554	1083	15	on	on	ADP
inlawrev-2554	1083	16	both	both	DET
inlawrev-2554	1083	17	requirements	requirement	NOUN
inlawrev-2554	1083	18	under	under	ADP
inlawrev-2554	1083	19	japan	japan	PROPN
inlawrev-2554	1083	20	line	line	NOUN
inlawrev-2554	1083	21	and	and	CCONJ
inlawrev-2554	1083	22	should	should	AUX
inlawrev-2554	1083	23	be	be	AUX
inlawrev-2554	1083	24	declared	declare	VERB
inlawrev-2554	1083	25	unconstitutional	unconstitutional	ADJ
inlawrev-2554	1083	26	.	.	PUNCT
inlawrev-2554	1084	1	i	i	PRON
inlawrev-2554	1084	2	d.	d.	PROPN
inlawrev-2554	1084	3	the	the	DET
inlawrev-2554	1084	4	dissent	dissent	NOUN
inlawrev-2554	1084	5	pointed	point	VERB
inlawrev-2554	1084	6	out	out	ADP
inlawrev-2554	1084	7	that	that	SCONJ
inlawrev-2554	1084	8	the	the	DET
inlawrev-2554	1084	9	majority	majority	NOUN
inlawrev-2554	1084	10	opinion	opinion	NOUN
inlawrev-2554	1084	11	did	do	AUX
inlawrev-2554	1084	12	concede	concede	VERB
inlawrev-2554	1084	13	that	that	SCONJ
inlawrev-2554	1084	14	the	the	DET
inlawrev-2554	1084	15	california	california	PROPN
inlawrev-2554	1084	16	tax	tax	NOUN
inlawrev-2554	1084	17	had	have	AUX
inlawrev-2554	1084	18	resulted	result	VERB
inlawrev-2554	1084	19	in	in	ADP
inlawrev-2554	1084	20	double	double	ADJ
inlawrev-2554	1084	21	taxation	taxation	NOUN
inlawrev-2554	1084	22	and	and	CCONJ
inlawrev-2554	1084	23	that	that	SCONJ
inlawrev-2554	1084	24	its	its	PRON
inlawrev-2554	1084	25	decision	decision	NOUN
inlawrev-2554	1084	26	ran	run	VERB
inlawrev-2554	1084	27	contrary	contrary	ADV
inlawrev-2554	1084	28	to	to	ADP
inlawrev-2554	1084	29	the	the	DET
inlawrev-2554	1084	30	federal	federal	ADJ
inlawrev-2554	1084	31	government	government	NOUN
inlawrev-2554	1084	32	's	's	PART
inlawrev-2554	1084	33	preference	preference	NOUN
inlawrev-2554	1084	34	for	for	ADP
inlawrev-2554	1084	35	the	the	DET
inlawrev-2554	1084	36	arm	arm	NOUN
inlawrev-2554	1084	37	's	's	PART
inlawrev-2554	1084	38	length	length	NOUN
inlawrev-2554	1084	39	method	method	NOUN
inlawrev-2554	1084	40	adopted	adopt	VERB
inlawrev-2554	1084	41	by	by	ADP
inlawrev-2554	1084	42	the	the	DET
inlawrev-2554	1084	43	international	international	ADJ
inlawrev-2554	1084	44	community	community	NOUN
inlawrev-2554	1084	45	.	.	PUNCT
inlawrev-2554	1085	1	i	i	PRON
inlawrev-2554	1085	2	d.	d.	PROPN
inlawrev-2554	1085	3	at	at	ADP
inlawrev-2554	1085	4	2957	2957	NUM
inlawrev-2554	1085	5	.	.	PUNCT
inlawrev-2554	1086	1	as	as	ADP
inlawrev-2554	1086	2	such	such	ADJ
inlawrev-2554	1086	3	,	,	PUNCT
inlawrev-2554	1086	4	the	the	DET
inlawrev-2554	1086	5	dissent	dissent	NOUN
inlawrev-2554	1086	6	claimed	claim	VERB
inlawrev-2554	1086	7	that	that	SCONJ
inlawrev-2554	1086	8	the	the	DET
inlawrev-2554	1086	9	majority	majority	NOUN
inlawrev-2554	1086	10	failed	fail	VERB
inlawrev-2554	1086	11	to	to	PART
inlawrev-2554	1086	12	meet	meet	VERB
inlawrev-2554	1086	13	the	the	DET
inlawrev-2554	1086	14	requirements	requirement	NOUN
inlawrev-2554	1086	15	which	which	PRON
inlawrev-2554	1086	16	a	a	DET
inlawrev-2554	1086	17	standard	standard	NOUN
inlawrev-2554	1086	18	of	of	ADP
inlawrev-2554	1086	19	review	review	NOUN
inlawrev-2554	1086	20	of	of	ADP
inlawrev-2554	1086	21	close	close	ADJ
inlawrev-2554	1086	22	scrutiny	scrutiny	NOUN
inlawrev-2554	1086	23	demands	demand	NOUN
inlawrev-2554	1086	24	in	in	ADP
inlawrev-2554	1086	25	such	such	DET
inlawrev-2554	1086	26	a	a	DET
inlawrev-2554	1086	27	case	case	NOUN
inlawrev-2554	1086	28	under	under	ADP
inlawrev-2554	1086	29	the	the	DET
inlawrev-2554	1086	30	foreign	foreign	ADJ
inlawrev-2554	1086	31	commerce	commerce	NOUN
inlawrev-2554	1086	32	clause	clause	NOUN
inlawrev-2554	1086	33	.	.	PUNCT
inlawrev-2554	1087	1	i	i	PRON
inlawrev-2554	1087	2	d.	d.	PROPN
inlawrev-2554	1087	3	828	828	NUM
inlawrev-2554	1087	4	indiana	indiana	PROPN
inlawrev-2554	1087	5	law	law	PROPN
inlawrev-2554	1087	6	review	review	NOUN
inlawrev-2554	1088	1	[	[	X
inlawrev-2554	1088	2	vol	vol	NOUN
inlawrev-2554	1088	3	.	.	PUNCT
inlawrev-2554	1088	4	16:783	16:783	NUM
inlawrev-2554	1088	5	come	come	VERB
inlawrev-2554	1088	6	of	of	ADP
inlawrev-2554	1088	7	a	a	DET
inlawrev-2554	1088	8	domestic	domestic	ADJ
inlawrev-2554	1088	9	corporation	corporation	NOUN
inlawrev-2554	1088	10	.	.	PUNCT
inlawrev-2554	1089	1	first	first	ADV
inlawrev-2554	1089	2	,	,	PUNCT
inlawrev-2554	1089	3	it	it	PRON
inlawrev-2554	1089	4	may	may	AUX
inlawrev-2554	1089	5	tax	tax	VERB
inlawrev-2554	1089	6	the	the	DET
inlawrev-2554	1089	7	dividends	dividend	NOUN
inlawrev-2554	1089	8	,	,	PUNCT
inlawrev-2554	1089	9	interest	interest	NOUN
inlawrev-2554	1089	10	,	,	PUNCT
inlawrev-2554	1089	11	or	or	CCONJ
inlawrev-2554	1089	12	capital	capital	NOUN
inlawrev-2554	1089	13	gains	gain	NOUN
inlawrev-2554	1089	14	received	receive	VERB
inlawrev-2554	1089	15	by	by	ADP
inlawrev-2554	1089	16	a	a	DET
inlawrev-2554	1089	17	corporation	corporation	NOUN
inlawrev-2554	1089	18	doing	do	VERB
inlawrev-2554	1089	19	business	business	NOUN
inlawrev-2554	1089	20	in	in	ADP
inlawrev-2554	1089	21	the	the	DET
inlawrev-2554	1089	22	taxing	tax	VERB
inlawrev-2554	1089	23	state	state	NOUN
inlawrev-2554	1089	24	from	from	ADP
inlawrev-2554	1089	25	its	its	PRON
inlawrev-2554	1089	26	overseas	overseas	ADJ
inlawrev-2554	1089	27	affiliates	affiliate	NOUN
inlawrev-2554	1089	28	.	.	PUNCT
inlawrev-2554	1090	1	second	second	ADJ
inlawrev-2554	1090	2	,	,	PUNCT
inlawrev-2554	1090	3	it	it	PRON
inlawrev-2554	1090	4	may	may	AUX
inlawrev-2554	1090	5	tax	tax	VERB
inlawrev-2554	1090	6	the	the	DET
inlawrev-2554	1090	7	income	income	NOUN
inlawrev-2554	1090	8	of	of	ADP
inlawrev-2554	1090	9	the	the	DET
inlawrev-2554	1090	10	overseas	overseas	ADJ
inlawrev-2554	1090	11	affiliates	affiliate	NOUN
inlawrev-2554	1090	12	as	as	ADP
inlawrev-2554	1090	13	a	a	DET
inlawrev-2554	1090	14	portion	portion	NOUN
inlawrev-2554	1090	15	of	of	ADP
inlawrev-2554	1090	16	the	the	DET
inlawrev-2554	1090	17	total	total	ADJ
inlawrev-2554	1090	18	combined	combined	ADJ
inlawrev-2554	1090	19	income	income	NOUN
inlawrev-2554	1090	20	of	of	ADP
inlawrev-2554	1090	21	a	a	DET
inlawrev-2554	1090	22	multinational	multinational	ADJ
inlawrev-2554	1090	23	corporate	corporate	ADJ
inlawrev-2554	1090	24	group	group	NOUN
inlawrev-2554	1090	25	,	,	PUNCT
inlawrev-2554	1090	26	provided	provide	VERB
inlawrev-2554	1090	27	that	that	SCONJ
inlawrev-2554	1090	28	the	the	DET
inlawrev-2554	1090	29	state	state	NOUN
inlawrev-2554	1090	30	properly	properly	ADV
inlawrev-2554	1090	31	determines	determine	VERB
inlawrev-2554	1090	32	the	the	DET
inlawrev-2554	1090	33	scope	scope	NOUN
inlawrev-2554	1090	34	of	of	ADP
inlawrev-2554	1090	35	the	the	DET
inlawrev-2554	1090	36	unitary	unitary	ADJ
inlawrev-2554	1090	37	enterprise	enterprise	NOUN
inlawrev-2554	1090	38	and	and	CCONJ
inlawrev-2554	1090	39	fairly	fairly	ADV
inlawrev-2554	1090	40	apportions	apportion	VERB
inlawrev-2554	1090	41	the	the	DET
inlawrev-2554	1090	42	income	income	NOUN
inlawrev-2554	1090	43	.	.	PUNCT
inlawrev-2554	1091	1	with	with	ADP
inlawrev-2554	1091	2	either	either	DET
inlawrev-2554	1091	3	approach	approach	NOUN
inlawrev-2554	1091	4	,	,	PUNCT
inlawrev-2554	1091	5	the	the	DET
inlawrev-2554	1091	6	income	income	NOUN
inlawrev-2554	1091	7	of	of	ADP
inlawrev-2554	1091	8	the	the	DET
inlawrev-2554	1091	9	foreign	foreign	ADJ
inlawrev-2554	1091	10	corporation	corporation	NOUN
inlawrev-2554	1091	11	is	be	AUX
inlawrev-2554	1091	12	indistinguishable	indistinguishable	ADJ
inlawrev-2554	1091	13	from	from	ADP
inlawrev-2554	1091	14	any	any	DET
inlawrev-2554	1091	15	other	other	ADJ
inlawrev-2554	1091	16	income	income	NOUN
inlawrev-2554	1091	17	of	of	ADP
inlawrev-2554	1091	18	the	the	DET
inlawrev-2554	1091	19	domestic	domestic	ADJ
inlawrev-2554	1091	20	corporation	corporation	NOUN
inlawrev-2554	1091	21	when	when	SCONJ
inlawrev-2554	1091	22	subjected	subject	VERB
inlawrev-2554	1091	23	to	to	ADP
inlawrev-2554	1091	24	formula	formula	NOUN
inlawrev-2554	1091	25	apportionment	apportionment	NOUN
inlawrev-2554	1091	26	.	.	PUNCT
inlawrev-2554	1092	1	the	the	DET
inlawrev-2554	1092	2	equally	equally	ADV
inlawrev-2554	1092	3	weighted	weight	VERB
inlawrev-2554	1092	4	three	three	NUM
inlawrev-2554	1092	5	-	-	PUNCT
inlawrev-2554	1092	6	factor	factor	NOUN
inlawrev-2554	1092	7	formula	formula	NOUN
inlawrev-2554	1092	8	widely	widely	ADV
inlawrev-2554	1092	9	used	use	VERB
inlawrev-2554	1092	10	by	by	ADP
inlawrev-2554	1092	11	the	the	DET
inlawrev-2554	1092	12	states	state	NOUN
inlawrev-2554	1092	13	was	be	AUX
inlawrev-2554	1092	14	not	not	PART
inlawrev-2554	1092	15	only	only	ADV
inlawrev-2554	1092	16	approved	approve	VERB
inlawrev-2554	1092	17	by	by	ADP
inlawrev-2554	1092	18	the	the	DET
inlawrev-2554	1092	19	court	court	NOUN
inlawrev-2554	1092	20	in	in	ADP
inlawrev-2554	1092	21	container	container	NOUN
inlawrev-2554	1092	22	,	,	PUNCT
inlawrev-2554	1092	23	but	but	CCONJ
inlawrev-2554	1092	24	has	have	AUX
inlawrev-2554	1092	25	become	become	VERB
inlawrev-2554	1092	26	"	"	PUNCT
inlawrev-2554	1092	27	something	something	PRON
inlawrev-2554	1092	28	of	of	ADP
inlawrev-2554	1092	29	a	a	DET
inlawrev-2554	1092	30	benchmark	benchmark	NOUN
inlawrev-2554	1092	31	against	against	ADP
inlawrev-2554	1092	32	which	which	PRON
inlawrev-2554	1092	33	other	other	ADJ
inlawrev-2554	1092	34	apportionment	apportionment	NOUN
inlawrev-2554	1092	35	formulas	formula	NOUN
inlawrev-2554	1092	36	are	be	AUX
inlawrev-2554	1092	37	judged	judge	VERB
inlawrev-2554	1092	38	.	.	PUNCT
inlawrev-2554	1092	39	"^^^	"^^^	PUNCT
inlawrev-2554	1093	1	because	because	SCONJ
inlawrev-2554	1093	2	an	an	DET
inlawrev-2554	1093	3	apportionment	apportionment	ADJ
inlawrev-2554	1093	4	formula	formula	NOUN
inlawrev-2554	1093	5	must	must	AUX
inlawrev-2554	1093	6	bear	bear	VERB
inlawrev-2554	1093	7	a	a	DET
inlawrev-2554	1093	8	reasonable	reasonable	ADJ
inlawrev-2554	1093	9	relation	relation	NOUN
inlawrev-2554	1093	10	to	to	ADP
inlawrev-2554	1093	11	all	all	PRON
inlawrev-2554	1093	12	of	of	ADP
inlawrev-2554	1093	13	the	the	DET
inlawrev-2554	1093	14	activities	activity	NOUN
inlawrev-2554	1093	15	generating	generate	VERB
inlawrev-2554	1093	16	the	the	DET
inlawrev-2554	1093	17	income	income	NOUN
inlawrev-2554	1093	18	of	of	ADP
inlawrev-2554	1093	19	a	a	DET
inlawrev-2554	1093	20	multinational	multinational	ADJ
inlawrev-2554	1093	21	enterprise	enterprise	NOUN
inlawrev-2554	1093	22	,	,	PUNCT
inlawrev-2554	1093	23	foreign	foreign	ADJ
inlawrev-2554	1093	24	property	property	NOUN
inlawrev-2554	1093	25	,	,	PUNCT
inlawrev-2554	1093	26	payroll	payroll	NOUN
inlawrev-2554	1093	27	,	,	PUNCT
inlawrev-2554	1093	28	and	and	CCONJ
inlawrev-2554	1093	29	sales	sale	NOUN
inlawrev-2554	1093	30	should	should	AUX
inlawrev-2554	1093	31	be	be	AUX
inlawrev-2554	1093	32	included	include	VERB
inlawrev-2554	1093	33	in	in	ADP
inlawrev-2554	1093	34	the	the	DET
inlawrev-2554	1093	35	equally	equally	ADV
inlawrev-2554	1093	36	weighted	weight	VERB
inlawrev-2554	1093	37	three	three	NUM
inlawrev-2554	1093	38	-	-	PUNCT
inlawrev-2554	1093	39	factor	factor	NOUN
inlawrev-2554	1093	40	formula	formula	NOUN
inlawrev-2554	1093	41	when	when	SCONJ
inlawrev-2554	1093	42	calculating	calculate	VERB
inlawrev-2554	1093	43	the	the	DET
inlawrev-2554	1093	44	state	state	NOUN
inlawrev-2554	1093	45	's	's	PART
inlawrev-2554	1093	46	share	share	NOUN
inlawrev-2554	1093	47	of	of	ADP
inlawrev-2554	1093	48	the	the	DET
inlawrev-2554	1093	49	income	income	NOUN
inlawrev-2554	1093	50	of	of	ADP
inlawrev-2554	1093	51	a	a	DET
inlawrev-2554	1093	52	multinational	multinational	ADJ
inlawrev-2554	1093	53	enterprise	enterprise	NOUN
inlawrev-2554	1093	54	.	.	PUNCT
inlawrev-2554	1094	1	the	the	DET
inlawrev-2554	1094	2	formula	formula	NOUN
inlawrev-2554	1094	3	used	use	VERB
inlawrev-2554	1094	4	in	in	ADP
inlawrev-2554	1094	5	container	container	NOUN
inlawrev-2554	1094	6	included	include	VERB
inlawrev-2554	1094	7	property	property	NOUN
inlawrev-2554	1094	8	,	,	PUNCT
inlawrev-2554	1094	9	payroll	payroll	NOUN
inlawrev-2554	1094	10	,	,	PUNCT
inlawrev-2554	1094	11	and	and	CCONJ
inlawrev-2554	1094	12	sales	sale	NOUN
inlawrev-2554	1094	13	of	of	ADP
inlawrev-2554	1094	14	the	the	DET
inlawrev-2554	1094	15	foreign	foreign	ADJ
inlawrev-2554	1094	16	subsidiaries	subsidiary	NOUN
inlawrev-2554	1094	17	,	,	PUNCT
inlawrev-2554	1094	18	but	but	CCONJ
inlawrev-2554	1094	19	the	the	DET
inlawrev-2554	1094	20	absence	absence	NOUN
inlawrev-2554	1094	21	of	of	ADP
inlawrev-2554	1094	22	those	those	DET
inlawrev-2554	1094	23	factors	factor	NOUN
inlawrev-2554	1094	24	may	may	AUX
inlawrev-2554	1094	25	lead	lead	VERB
inlawrev-2554	1094	26	to	to	ADP
inlawrev-2554	1094	27	the	the	DET
inlawrev-2554	1094	28	inherent	inherent	ADJ
inlawrev-2554	1094	29	unfairness	unfairness	NOUN
inlawrev-2554	1094	30	and	and	CCONJ
inlawrev-2554	1094	31	difficulties	difficulty	NOUN
inlawrev-2554	1094	32	which	which	PRON
inlawrev-2554	1094	33	were	be	AUX
inlawrev-2554	1094	34	the	the	DET
inlawrev-2554	1094	35	subject	subject	NOUN
inlawrev-2554	1094	36	of	of	ADP
inlawrev-2554	1094	37	the	the	DET
inlawrev-2554	1094	38	strong	strong	ADJ
inlawrev-2554	1094	39	dissent	dissent	NOUN
inlawrev-2554	1094	40	in	in	ADP
inlawrev-2554	1094	41	mobil.^'^	mobil.^'^	NOUN
inlawrev-2554	1094	42	despite	despite	SCONJ
inlawrev-2554	1094	43	endorsing	endorse	VERB
inlawrev-2554	1094	44	the	the	DET
inlawrev-2554	1094	45	application	application	NOUN
inlawrev-2554	1094	46	of	of	ADP
inlawrev-2554	1094	47	the	the	DET
inlawrev-2554	1094	48	standard	standard	ADJ
inlawrev-2554	1094	49	three	three	NUM
inlawrev-2554	1094	50	-	-	PUNCT
inlawrev-2554	1094	51	factor	factor	NOUN
inlawrev-2554	1094	52	formula	formula	NOUN
inlawrev-2554	1094	53	to	to	ADP
inlawrev-2554	1094	54	the	the	DET
inlawrev-2554	1094	55	worldwide	worldwide	ADJ
inlawrev-2554	1094	56	combined	combined	ADJ
inlawrev-2554	1094	57	income	income	NOUN
inlawrev-2554	1094	58	of	of	ADP
inlawrev-2554	1094	59	a	a	DET
inlawrev-2554	1094	60	multinational	multinational	ADJ
inlawrev-2554	1094	61	group	group	NOUN
inlawrev-2554	1094	62	of	of	ADP
inlawrev-2554	1094	63	corporations	corporation	NOUN
inlawrev-2554	1094	64	,	,	PUNCT
inlawrev-2554	1094	65	the	the	DET
inlawrev-2554	1094	66	court	court	NOUN
inlawrev-2554	1094	67	in	in	ADP
inlawrev-2554	1094	68	container	container	NOUN
inlawrev-2554	1094	69	acknowledged	acknowledge	VERB
inlawrev-2554	1094	70	the	the	DET
inlawrev-2554	1094	71	imperfections	imperfection	NOUN
inlawrev-2554	1094	72	which	which	PRON
inlawrev-2554	1094	73	are	be	AUX
inlawrev-2554	1094	74	necessarily	necessarily	ADV
inlawrev-2554	1094	75	inherent	inherent	ADJ
inlawrev-2554	1094	76	in	in	ADP
inlawrev-2554	1094	77	the	the	DET
inlawrev-2554	1094	78	formula.^^	formula.^^	NOUN
inlawrev-2554	1094	79	*	*	NOUN
inlawrev-2554	1094	80	the	the	DET
inlawrev-2554	1094	81	equal	equal	ADJ
inlawrev-2554	1094	82	weight	weight	NOUN
inlawrev-2554	1094	83	given	give	VERB
inlawrev-2554	1094	84	to	to	ADP
inlawrev-2554	1094	85	each	each	PRON
inlawrev-2554	1094	86	of	of	ADP
inlawrev-2554	1094	87	the	the	DET
inlawrev-2554	1094	88	three	three	NUM
inlawrev-2554	1094	89	factors	factor	NOUN
inlawrev-2554	1094	90	is	be	AUX
inlawrev-2554	1094	91	arbitrary	arbitrary	ADJ
inlawrev-2554	1094	92	,	,	PUNCT
inlawrev-2554	1094	93	and	and	CCONJ
inlawrev-2554	1094	94	the	the	DET
inlawrev-2554	1094	95	formula	formula	NOUN
inlawrev-2554	1094	96	does	do	AUX
inlawrev-2554	1094	97	not	not	PART
inlawrev-2554	1094	98	reflect	reflect	VERB
inlawrev-2554	1094	99	all	all	PRON
inlawrev-2554	1094	100	of	of	ADP
inlawrev-2554	1094	101	the	the	DET
inlawrev-2554	1094	102	factors	factor	NOUN
inlawrev-2554	1094	103	which	which	PRON
inlawrev-2554	1094	104	are	be	AUX
inlawrev-2554	1094	105	material	material	ADJ
inlawrev-2554	1094	106	to	to	ADP
inlawrev-2554	1094	107	the	the	DET
inlawrev-2554	1094	108	generation	generation	NOUN
inlawrev-2554	1094	109	of	of	ADP
inlawrev-2554	1094	110	income	income	NOUN
inlawrev-2554	1094	111	.	.	PUNCT
inlawrev-2554	1095	1	the	the	DET
inlawrev-2554	1095	2	formula	formula	NOUN
inlawrev-2554	1095	3	is	be	AUX
inlawrev-2554	1095	4	based	base	VERB
inlawrev-2554	1095	5	on	on	ADP
inlawrev-2554	1095	6	the	the	DET
inlawrev-2554	1095	7	economic	economic	ADJ
inlawrev-2554	1095	8	assumption	assumption	NOUN
inlawrev-2554	1095	9	that	that	SCONJ
inlawrev-2554	1095	10	rates	rate	NOUN
inlawrev-2554	1095	11	of	of	ADP
inlawrev-2554	1095	12	return	return	NOUN
inlawrev-2554	1095	13	on	on	ADP
inlawrev-2554	1095	14	property	property	NOUN
inlawrev-2554	1095	15	and	and	CCONJ
inlawrev-2554	1095	16	payroll	payroll	NOUN
inlawrev-2554	1095	17	are	be	AUX
inlawrev-2554	1095	18	roughly	roughly	ADV
inlawrev-2554	1095	19	equal	equal	ADJ
inlawrev-2554	1095	20	in	in	ADP
inlawrev-2554	1095	21	various	various	ADJ
inlawrev-2554	1095	22	taxing	tax	VERB
inlawrev-2554	1095	23	jurisdictions	jurisdiction	NOUN
inlawrev-2554	1095	24	.	.	PUNCT
inlawrev-2554	1096	1	this	this	DET
inlawrev-2554	1096	2	assumption	assumption	NOUN
inlawrev-2554	1096	3	has	have	VERB
inlawrev-2554	1096	4	clear	clear	ADJ
inlawrev-2554	1096	5	weaknesses	weakness	NOUN
inlawrev-2554	1096	6	when	when	SCONJ
inlawrev-2554	1096	7	made	make	VERB
inlawrev-2554	1096	8	in	in	ADP
inlawrev-2554	1096	9	the	the	DET
inlawrev-2554	1096	10	context	context	NOUN
inlawrev-2554	1096	11	of	of	ADP
inlawrev-2554	1096	12	worldwide	worldwide	ADJ
inlawrev-2554	1096	13	operations	operation	NOUN
inlawrev-2554	1096	14	.	.	PUNCT
inlawrev-2554	1097	1	although	although	SCONJ
inlawrev-2554	1097	2	variations	variation	NOUN
inlawrev-2554	1097	3	in	in	ADP
inlawrev-2554	1097	4	the	the	DET
inlawrev-2554	1097	5	cost	cost	NOUN
inlawrev-2554	1097	6	of	of	ADP
inlawrev-2554	1097	7	payroll	payroll	NOUN
inlawrev-2554	1097	8	and	and	CCONJ
inlawrev-2554	1097	9	property	property	NOUN
inlawrev-2554	1097	10	in	in	ADP
inlawrev-2554	1097	11	an	an	DET
inlawrev-2554	1097	12	interstate	interstate	NOUN
inlawrev-2554	1097	13	or	or	CCONJ
inlawrev-2554	1097	14	a	a	DET
inlawrev-2554	1097	15	domestic	domestic	ADJ
inlawrev-2554	1097	16	context	context	NOUN
inlawrev-2554	1097	17	result	result	NOUN
inlawrev-2554	1097	18	in	in	ADP
inlawrev-2554	1097	19	a	a	DET
inlawrev-2554	1097	20	margin	margin	NOUN
inlawrev-2554	1097	21	of	of	ADP
inlawrev-2554	1097	22	error	error	NOUN
inlawrev-2554	1097	23	in	in	ADP
inlawrev-2554	1097	24	the	the	DET
inlawrev-2554	1097	25	apportionment	apportionment	NOUN
inlawrev-2554	1097	26	of	of	ADP
inlawrev-2554	1097	27	income	income	NOUN
inlawrev-2554	1097	28	,	,	PUNCT
inlawrev-2554	1097	29	this	this	DET
inlawrev-2554	1097	30	margin	margin	NOUN
inlawrev-2554	1097	31	of	of	ADP
inlawrev-2554	1097	32	error	error	NOUN
inlawrev-2554	1097	33	is	be	AUX
inlawrev-2554	1097	34	constitutionally	constitutionally	ADV
inlawrev-2554	1097	35	acceptable	acceptable	ADJ
inlawrev-2554	1097	36	because	because	SCONJ
inlawrev-2554	1097	37	it	it	PRON
inlawrev-2554	1097	38	is	be	AUX
inlawrev-2554	1097	39	reasonable	reasonable	ADJ
inlawrev-2554	1097	40	to	to	PART
inlawrev-2554	1097	41	assume	assume	VERB
inlawrev-2554	1097	42	that	that	SCONJ
inlawrev-2554	1097	43	the	the	DET
inlawrev-2554	1097	44	rate	rate	NOUN
inlawrev-2554	1097	45	of	of	ADP
inlawrev-2554	1097	46	return	return	NOUN
inlawrev-2554	1097	47	on	on	ADP
inlawrev-2554	1097	48	an	an	DET
inlawrev-2554	1097	49	investment	investment	NOUN
inlawrev-2554	1097	50	in	in	ADP
inlawrev-2554	1097	51	one	one	NUM
inlawrev-2554	1097	52	state	state	NOUN
inlawrev-2554	1097	53	will	will	AUX
inlawrev-2554	1097	54	roughly	roughly	ADV
inlawrev-2554	1097	55	approximate	approximate	VERB
inlawrev-2554	1097	56	the	the	DET
inlawrev-2554	1097	57	rate	rate	NOUN
inlawrev-2554	1097	58	of	of	ADP
inlawrev-2554	1097	59	return	return	NOUN
inlawrev-2554	1097	60	on	on	ADP
inlawrev-2554	1097	61	an	an	DET
inlawrev-2554	1097	62	investment	investment	NOUN
inlawrev-2554	1097	63	in	in	ADP
inlawrev-2554	1097	64	another	another	DET
inlawrev-2554	1097	65	state	state	NOUN
inlawrev-2554	1097	66	.	.	PUNCT
inlawrev-2554	1098	1	in	in	ADP
inlawrev-2554	1098	2	an	an	DET
inlawrev-2554	1098	3	international	international	ADJ
inlawrev-2554	1098	4	context	context	NOUN
inlawrev-2554	1098	5	,	,	PUNCT
inlawrev-2554	1098	6	however	however	ADV
inlawrev-2554	1098	7	,	,	PUNCT
inlawrev-2554	1098	8	the	the	DET
inlawrev-2554	1098	9	cost	cost	NOUN
inlawrev-2554	1098	10	of	of	ADP
inlawrev-2554	1098	11	payroll	payroll	NOUN
inlawrev-2554	1098	12	and	and	CCONJ
inlawrev-2554	1098	13	property	property	NOUN
inlawrev-2554	1098	14	and	and	CCONJ
inlawrev-2554	1098	15	the	the	DET
inlawrev-2554	1098	16	rates	rate	NOUN
inlawrev-2554	1098	17	of	of	ADP
inlawrev-2554	1098	18	return	return	NOUN
inlawrev-2554	1098	19	with	with	ADP
inlawrev-2554	1098	20	respect	respect	NOUN
inlawrev-2554	1098	21	to	to	ADP
inlawrev-2554	1098	22	those	those	DET
inlawrev-2554	1098	23	factors	factor	NOUN
inlawrev-2554	1098	24	vary	vary	VERB
inlawrev-2554	1098	25	so	so	ADV
inlawrev-2554	1098	26	significantly	significantly	ADV
inlawrev-2554	1098	27	from	from	ADP
inlawrev-2554	1098	28	those	those	PRON
inlawrev-2554	1098	29	in	in	ADP
inlawrev-2554	1098	30	a	a	DET
inlawrev-2554	1098	31	domestic	domestic	ADJ
inlawrev-2554	1098	32	context	context	NOUN
inlawrev-2554	1098	33	that	that	SCONJ
inlawrev-2554	1098	34	the	the	DET
inlawrev-2554	1098	35	economic	economic	ADJ
inlawrev-2554	1098	36	assumption	assumption	NOUN
inlawrev-2554	1098	37	may	may	AUX
inlawrev-2554	1098	38	no	no	ADV
inlawrev-2554	1098	39	longer	long	ADV
inlawrev-2554	1098	40	be	be	AUX
inlawrev-2554	1098	41	valid	valid	ADJ
inlawrev-2554	1098	42	.	.	PUNCT
inlawrev-2554	1099	1	the	the	DET
inlawrev-2554	1099	2	application	application	NOUN
inlawrev-2554	1099	3	of	of	ADP
inlawrev-2554	1099	4	the	the	DET
inlawrev-2554	1099	5	equally	equally	ADV
inlawrev-2554	1099	6	weighted	weight	VERB
inlawrev-2554	1099	7	three	three	NUM
inlawrev-2554	1099	8	-	-	PUNCT
inlawrev-2554	1099	9	factor	factor	NOUN
inlawrev-2554	1099	10	formula	formula	NOUN
inlawrev-2554	1099	11	to	to	ADP
inlawrev-2554	1099	12	foreign	foreign	ADJ
inlawrev-2554	1099	13	operations	operation	NOUN
inlawrev-2554	1099	14	,	,	PUNCT
inlawrev-2554	1099	15	therefore	therefore	ADV
inlawrev-2554	1099	16	,	,	PUNCT
inlawrev-2554	1099	17	may	may	AUX
inlawrev-2554	1099	18	''	''	PUNCT
inlawrev-2554	1099	19	n03	n03	PROPN
inlawrev-2554	1099	20	s.	s.	PROPN
inlawrev-2554	1099	21	ct	ct	PROPN
inlawrev-2554	1099	22	.	.	PUNCT
inlawrev-2554	1100	1	at	at	ADP
inlawrev-2554	1100	2	2943	2943	NUM
inlawrev-2554	1100	3	.	.	PUNCT
inlawrev-2554	1100	4	'	'	PUNCT
inlawrev-2554	1100	5	"	"	PUNCT
inlawrev-2554	1100	6	see	see	VERB
inlawrev-2554	1100	7	supra	supra	PROPN
inlawrev-2554	1100	8	notes	note	VERB
inlawrev-2554	1100	9	157	157	NUM
inlawrev-2554	1100	10	-	-	SYM
inlawrev-2554	1100	11	58	58	NUM
inlawrev-2554	1100	12	and	and	CCONJ
inlawrev-2554	1100	13	accompanying	accompany	VERB
inlawrev-2554	1100	14	text	text	NOUN
inlawrev-2554	1100	15	.	.	PUNCT
inlawrev-2554	1101	1	''	''	PUNCT
inlawrev-2554	1101	2	'	'	PUNCT
inlawrev-2554	1101	3	n03	n03	PROPN
inlawrev-2554	1101	4	s.	s.	PROPN
inlawrev-2554	1101	5	ct	ct	PROPN
inlawrev-2554	1101	6	.	.	PUNCT
inlawrev-2554	1102	1	at	at	ADP
inlawrev-2554	1102	2	2949	2949	NUM
inlawrev-2554	1102	3	-	-	SYM
inlawrev-2554	1102	4	50	50	NUM
inlawrev-2554	1102	5	&	&	CCONJ
inlawrev-2554	1102	6	n.20	n.20	NOUN
inlawrev-2554	1102	7	.	.	NOUN
inlawrev-2554	1102	8	1983	1983	NUM
inlawrev-2554	1102	9	]	]	PUNCT
inlawrev-2554	1102	10	taxing	tax	VERB
inlawrev-2554	1102	11	multinational	multinational	ADJ
inlawrev-2554	1102	12	corporations	corporation	NOUN
inlawrev-2554	1102	13	829	829	NUM
inlawrev-2554	1102	14	be	be	AUX
inlawrev-2554	1102	15	inherently	inherently	ADV
inlawrev-2554	1102	16	arbitrary	arbitrary	ADJ
inlawrev-2554	1102	17	and	and	CCONJ
inlawrev-2554	1102	18	entail	entail	VERB
inlawrev-2554	1102	19	unreasonable	unreasonable	ADJ
inlawrev-2554	1102	20	distortions	distortion	NOUN
inlawrev-2554	1102	21	in	in	ADP
inlawrev-2554	1102	22	apportionment	apportionment	NOUN
inlawrev-2554	1102	23	.	.	PUNCT
inlawrev-2554	1103	1	the	the	DET
inlawrev-2554	1103	2	result	result	NOUN
inlawrev-2554	1103	3	of	of	ADP
inlawrev-2554	1103	4	the	the	DET
inlawrev-2554	1103	5	court	court	NOUN
inlawrev-2554	1103	6	's	's	PART
inlawrev-2554	1103	7	opinion	opinion	NOUN
inlawrev-2554	1103	8	in	in	ADP
inlawrev-2554	1103	9	.	.	PUNCT
inlawrev-2554	1104	1	container	container	NOUN
inlawrev-2554	1104	2	is	be	AUX
inlawrev-2554	1104	3	an	an	DET
inlawrev-2554	1104	4	endorsement	endorsement	NOUN
inlawrev-2554	1104	5	of	of	ADP
inlawrev-2554	1104	6	a	a	DET
inlawrev-2554	1104	7	substantial	substantial	ADJ
inlawrev-2554	1104	8	margin	margin	NOUN
inlawrev-2554	1104	9	of	of	ADP
inlawrev-2554	1104	10	error	error	NOUN
inlawrev-2554	1104	11	resulting	result	VERB
inlawrev-2554	1104	12	from	from	ADP
inlawrev-2554	1104	13	the	the	DET
inlawrev-2554	1104	14	application	application	NOUN
inlawrev-2554	1104	15	of	of	ADP
inlawrev-2554	1104	16	the	the	DET
inlawrev-2554	1104	17	three	three	NUM
inlawrev-2554	1104	18	-	-	PUNCT
inlawrev-2554	1104	19	factor	factor	NOUN
inlawrev-2554	1104	20	formula	formula	NOUN
inlawrev-2554	1104	21	to	to	ADP
inlawrev-2554	1104	22	the	the	DET
inlawrev-2554	1104	23	combined	combined	ADJ
inlawrev-2554	1104	24	income	income	NOUN
inlawrev-2554	1104	25	of	of	ADP
inlawrev-2554	1104	26	a	a	DET
inlawrev-2554	1104	27	global	global	ADJ
inlawrev-2554	1104	28	enterprise.^^^	enterprise.^^^	NOUN
inlawrev-2554	1104	29	formula	formula	NOUN
inlawrev-2554	1104	30	apportionment	apportionment	NOUN
inlawrev-2554	1104	31	divides	divide	VERB
inlawrev-2554	1104	32	the	the	DET
inlawrev-2554	1104	33	income	income	NOUN
inlawrev-2554	1104	34	of	of	ADP
inlawrev-2554	1104	35	a	a	DET
inlawrev-2554	1104	36	multinational	multinational	ADJ
inlawrev-2554	1104	37	enterprise	enterprise	NOUN
inlawrev-2554	1104	38	on	on	ADP
inlawrev-2554	1104	39	the	the	DET
inlawrev-2554	1104	40	basis	basis	NOUN
inlawrev-2554	1104	41	of	of	ADP
inlawrev-2554	1104	42	a	a	DET
inlawrev-2554	1104	43	mathematical	mathematical	ADJ
inlawrev-2554	1104	44	generalization.^^	generalization.^^	NOUN
inlawrev-2554	1104	45	"	"	PUNCT
inlawrev-2554	1104	46	if	if	SCONJ
inlawrev-2554	1104	47	this	this	DET
inlawrev-2554	1104	48	approach	approach	NOUN
inlawrev-2554	1104	49	was	be	AUX
inlawrev-2554	1104	50	applied	apply	VERB
inlawrev-2554	1104	51	by	by	ADP
inlawrev-2554	1104	52	all	all	DET
inlawrev-2554	1104	53	taxing	tax	VERB
inlawrev-2554	1104	54	jurisdictions	jurisdiction	NOUN
inlawrev-2554	1104	55	,	,	PUNCT
inlawrev-2554	1104	56	it	it	PRON
inlawrev-2554	1104	57	should	should	AUX
inlawrev-2554	1104	58	result	result	VERB
inlawrev-2554	1104	59	in	in	ADP
inlawrev-2554	1104	60	no	no	DET
inlawrev-2554	1104	61	double	double	ADJ
inlawrev-2554	1104	62	taxation	taxation	NOUN
inlawrev-2554	1104	63	of	of	ADP
inlawrev-2554	1104	64	the	the	DET
inlawrev-2554	1104	65	income	income	NOUN
inlawrev-2554	1104	66	of	of	ADP
inlawrev-2554	1104	67	a	a	DET
inlawrev-2554	1104	68	multinational	multinational	ADJ
inlawrev-2554	1104	69	unitary	unitary	ADJ
inlawrev-2554	1104	70	enterprise.^^^	enterprise.^^^	NOUN
inlawrev-2554	1104	71	in	in	ADP
inlawrev-2554	1104	72	order	order	NOUN
inlawrev-2554	1104	73	to	to	PART
inlawrev-2554	1104	74	eliminate	eliminate	VERB
inlawrev-2554	1104	75	double	double	ADJ
inlawrev-2554	1104	76	taxation	taxation	NOUN
inlawrev-2554	1104	77	,	,	PUNCT
inlawrev-2554	1104	78	the	the	DET
inlawrev-2554	1104	79	court	court	NOUN
inlawrev-2554	1104	80	would	would	AUX
inlawrev-2554	1104	81	have	have	VERB
inlawrev-2554	1104	82	to	to	PART
inlawrev-2554	1104	83	establish	establish	VERB
inlawrev-2554	1104	84	a	a	DET
inlawrev-2554	1104	85	single	single	ADJ
inlawrev-2554	1104	86	method	method	NOUN
inlawrev-2554	1104	87	of	of	ADP
inlawrev-2554	1104	88	taxation	taxation	NOUN
inlawrev-2554	1104	89	among	among	ADP
inlawrev-2554	1104	90	the	the	DET
inlawrev-2554	1104	91	taxing	tax	VERB
inlawrev-2554	1104	92	jurisdictions	jurisdiction	NOUN
inlawrev-2554	1104	93	,	,	PUNCT
inlawrev-2554	1104	94	a	a	DET
inlawrev-2554	1104	95	task	task	NOUN
inlawrev-2554	1104	96	which	which	PRON
inlawrev-2554	1104	97	it	it	PRON
inlawrev-2554	1104	98	considers	consider	VERB
inlawrev-2554	1104	99	to	to	PART
inlawrev-2554	1104	100	be	be	AUX
inlawrev-2554	1104	101	a	a	DET
inlawrev-2554	1104	102	federal	federal	ADJ
inlawrev-2554	1104	103	legislative	legislative	ADJ
inlawrev-2554	1104	104	responsibility	responsibility	NOUN
inlawrev-2554	1104	105	.^^^	.^^^	PUNCT
inlawrev-2554	1105	1	therefore	therefore	ADV
inlawrev-2554	1105	2	,	,	PUNCT
inlawrev-2554	1105	3	it	it	PRON
inlawrev-2554	1105	4	is	be	AUX
inlawrev-2554	1105	5	likely	likely	ADJ
inlawrev-2554	1105	6	that	that	SCONJ
inlawrev-2554	1105	7	multinational	multinational	ADJ
inlawrev-2554	1105	8	corporations	corporation	NOUN
inlawrev-2554	1105	9	will	will	AUX
inlawrev-2554	1105	10	continue	continue	VERB
inlawrev-2554	1105	11	to	to	PART
inlawrev-2554	1105	12	be	be	AUX
inlawrev-2554	1105	13	subjected	subject	VERB
inlawrev-2554	1105	14	to	to	ADP
inlawrev-2554	1105	15	inconsistent	inconsistent	ADJ
inlawrev-2554	1105	16	formulas	formula	NOUN
inlawrev-2554	1105	17	in	in	ADP
inlawrev-2554	1105	18	the	the	DET
inlawrev-2554	1105	19	apportionment	apportionment	NOUN
inlawrev-2554	1105	20	of	of	ADP
inlawrev-2554	1105	21	income	income	NOUN
inlawrev-2554	1105	22	by	by	ADP
inlawrev-2554	1105	23	many	many	ADJ
inlawrev-2554	1105	24	states	state	NOUN
inlawrev-2554	1105	25	.	.	PUNCT
inlawrev-2554	1106	1	this	this	DET
inlawrev-2554	1106	2	marked	mark	VERB
inlawrev-2554	1106	3	lack	lack	NOUN
inlawrev-2554	1106	4	of	of	ADP
inlawrev-2554	1106	5	consistency	consistency	NOUN
inlawrev-2554	1106	6	among	among	ADP
inlawrev-2554	1106	7	the	the	DET
inlawrev-2554	1106	8	formulas	formula	NOUN
inlawrev-2554	1106	9	adopted	adopt	VERB
inlawrev-2554	1106	10	by	by	ADP
inlawrev-2554	1106	11	the	the	DET
inlawrev-2554	1106	12	states	state	NOUN
inlawrev-2554	1106	13	,	,	PUNCT
inlawrev-2554	1106	14	compounded	compound	VERB
inlawrev-2554	1106	15	by	by	ADP
inlawrev-2554	1106	16	the	the	DET
inlawrev-2554	1106	17	fundamental	fundamental	ADJ
inlawrev-2554	1106	18	differences	difference	NOUN
inlawrev-2554	1106	19	between	between	ADP
inlawrev-2554	1106	20	formula	formula	NOUN
inlawrev-2554	1106	21	apportionment	apportionment	NOUN
inlawrev-2554	1106	22	and	and	CCONJ
inlawrev-2554	1106	23	the	the	DET
inlawrev-2554	1106	24	international	international	ADJ
inlawrev-2554	1106	25	norm	norm	NOUN
inlawrev-2554	1106	26	of	of	ADP
inlawrev-2554	1106	27	a	a	DET
inlawrev-2554	1106	28	qualified	qualified	ADJ
inlawrev-2554	1106	29	separate	separate	ADJ
inlawrev-2554	1106	30	accounting	accounting	NOUN
inlawrev-2554	1106	31	approach	approach	NOUN
inlawrev-2554	1106	32	,	,	PUNCT
inlawrev-2554	1106	33	will	will	AUX
inlawrev-2554	1106	34	likely	likely	ADV
inlawrev-2554	1106	35	result	result	VERB
inlawrev-2554	1106	36	in	in	ADP
inlawrev-2554	1106	37	the	the	DET
inlawrev-2554	1106	38	taxation	taxation	NOUN
inlawrev-2554	1106	39	of	of	ADP
inlawrev-2554	1106	40	more	more	ADJ
inlawrev-2554	1106	41	than	than	ADP
inlawrev-2554	1106	42	all	all	PRON
inlawrev-2554	1106	43	of	of	ADP
inlawrev-2554	1106	44	the	the	DET
inlawrev-2554	1106	45	income	income	NOUN
inlawrev-2554	1106	46	of	of	ADP
inlawrev-2554	1106	47	the	the	DET
inlawrev-2554	1106	48	multinational	multinational	ADJ
inlawrev-2554	1106	49	unitary	unitary	ADJ
inlawrev-2554	1106	50	enterprise	enterprise	NOUN
inlawrev-2554	1106	51	.	.	PUNCT
inlawrev-2554	1107	1	aside	aside	ADV
inlawrev-2554	1107	2	from	from	ADP
inlawrev-2554	1107	3	the	the	DET
inlawrev-2554	1107	4	apportionment	apportionment	NOUN
inlawrev-2554	1107	5	formulas	formula	NOUN
inlawrev-2554	1107	6	themselves	themselves	PRON
inlawrev-2554	1107	7	,	,	PUNCT
inlawrev-2554	1107	8	many	many	ADJ
inlawrev-2554	1107	9	of	of	ADP
inlawrev-2554	1107	10	the	the	DET
inlawrev-2554	1107	11	most	most	ADV
inlawrev-2554	1107	12	significant	significant	ADJ
inlawrev-2554	1107	13	issues	issue	NOUN
inlawrev-2554	1107	14	in	in	ADP
inlawrev-2554	1107	15	the	the	DET
inlawrev-2554	1107	16	state	state	NOUN
inlawrev-2554	1107	17	taxation	taxation	NOUN
inlawrev-2554	1107	18	of	of	ADP
inlawrev-2554	1107	19	multinational	multinational	ADJ
inlawrev-2554	1107	20	corporations	corporation	NOUN
inlawrev-2554	1107	21	have	have	AUX
inlawrev-2554	1107	22	arisen	arise	VERB
inlawrev-2554	1107	23	in	in	ADP
inlawrev-2554	1107	24	relation	relation	NOUN
inlawrev-2554	1107	25	to	to	ADP
inlawrev-2554	1107	26	the	the	DET
inlawrev-2554	1107	27	determination	determination	NOUN
inlawrev-2554	1107	28	of	of	ADP
inlawrev-2554	1107	29	the	the	DET
inlawrev-2554	1107	30	existence	existence	NOUN
inlawrev-2554	1107	31	of	of	ADP
inlawrev-2554	1107	32	a	a	DET
inlawrev-2554	1107	33	unitary	unitary	ADJ
inlawrev-2554	1107	34	business	business	NOUN
inlawrev-2554	1107	35	and	and	CCONJ
inlawrev-2554	1107	36	in	in	ADP
inlawrev-2554	1107	37	the	the	DET
inlawrev-2554	1107	38	definition	definition	NOUN
inlawrev-2554	1107	39	of	of	ADP
inlawrev-2554	1107	40	the	the	DET
inlawrev-2554	1107	41	scope	scope	NOUN
inlawrev-2554	1107	42	of	of	ADP
inlawrev-2554	1107	43	the	the	DET
inlawrev-2554	1107	44	components	component	NOUN
inlawrev-2554	1107	45	which	which	PRON
inlawrev-2554	1107	46	constitute	constitute	VERB
inlawrev-2554	1107	47	the	the	DET
inlawrev-2554	1107	48	unitary	unitary	ADJ
inlawrev-2554	1107	49	enterprise	enterprise	NOUN
inlawrev-2554	1107	50	.	.	PUNCT
inlawrev-2554	1108	1	in	in	ADP
inlawrev-2554	1108	2	the	the	DET
inlawrev-2554	1108	3	resolution	resolution	NOUN
inlawrev-2554	1108	4	of	of	ADP
inlawrev-2554	1108	5	these	these	DET
inlawrev-2554	1108	6	issues	issue	NOUN
inlawrev-2554	1108	7	,	,	PUNCT
inlawrev-2554	1108	8	the	the	DET
inlawrev-2554	1108	9	court	court	NOUN
inlawrev-2554	1108	10	has	have	AUX
inlawrev-2554	1108	11	expressed	express	VERB
inlawrev-2554	1108	12	a	a	DET
inlawrev-2554	1108	13	willingness	willingness	NOUN
inlawrev-2554	1108	14	to	to	PART
inlawrev-2554	1108	15	defer	defer	VERB
inlawrev-2554	1108	16	to	to	ADP
inlawrev-2554	1108	17	the	the	DET
inlawrev-2554	1108	18	judgment	judgment	NOUN
inlawrev-2554	1108	19	of	of	ADP
inlawrev-2554	1108	20	the	the	DET
inlawrev-2554	1108	21	state	state	NOUN
inlawrev-2554	1108	22	courts.^^^	courts.^^^	NOUN
inlawrev-2554	1108	23	given	give	VERB
inlawrev-2554	1108	24	this	this	DET
inlawrev-2554	1108	25	fact	fact	NOUN
inlawrev-2554	1108	26	,	,	PUNCT
inlawrev-2554	1108	27	one	one	PRON
inlawrev-2554	1108	28	can	can	AUX
inlawrev-2554	1108	29	expect	expect	VERB
inlawrev-2554	1108	30	the	the	DET
inlawrev-2554	1108	31	state	state	NOUN
inlawrev-2554	1108	32	courts	court	NOUN
inlawrev-2554	1108	33	to	to	PART
inlawrev-2554	1108	34	continue	continue	VERB
inlawrev-2554	1108	35	to	to	PART
inlawrev-2554	1108	36	make	make	VERB
inlawrev-2554	1108	37	crucial	crucial	ADJ
inlawrev-2554	1108	38	errors	error	NOUN
inlawrev-2554	1108	39	in	in	ADP
inlawrev-2554	1108	40	determining	determine	VERB
inlawrev-2554	1108	41	the	the	DET
inlawrev-2554	1108	42	existence	existence	NOUN
inlawrev-2554	1108	43	and	and	CCONJ
inlawrev-2554	1108	44	scope	scope	NOUN
inlawrev-2554	1108	45	of	of	ADP
inlawrev-2554	1108	46	the	the	DET
inlawrev-2554	1108	47	unitary	unitary	ADJ
inlawrev-2554	1108	48	enterprise	enterprise	NOUN
inlawrev-2554	1108	49	.	.	PUNCT
inlawrev-2554	1109	1	because	because	SCONJ
inlawrev-2554	1109	2	of	of	ADP
inlawrev-2554	1109	3	the	the	DET
inlawrev-2554	1109	4	court	court	NOUN
inlawrev-2554	1109	5	's	's	PART
inlawrev-2554	1109	6	decision	decision	NOUN
inlawrev-2554	1109	7	in	in	ADP
inlawrev-2554	1109	8	container	container	NOUN
inlawrev-2554	1109	9	,	,	PUNCT
inlawrev-2554	1109	10	confusion	confusion	NOUN
inlawrev-2554	1109	11	and	and	CCONJ
inlawrev-2554	1109	12	misunderstanding	misunderstanding	NOUN
inlawrev-2554	1109	13	may	may	AUX
inlawrev-2554	1109	14	also	also	ADV
inlawrev-2554	1109	15	continue	continue	VERB
inlawrev-2554	1109	16	to	to	PART
inlawrev-2554	1109	17	exist	exist	VERB
inlawrev-2554	1109	18	with	with	ADP
inlawrev-2554	1109	19	respect	respect	NOUN
inlawrev-2554	1109	20	to	to	ADP
inlawrev-2554	1109	21	the	the	DET
inlawrev-2554	1109	22	criteria	criterion	NOUN
inlawrev-2554	1109	23	used	use	VERB
inlawrev-2554	1109	24	in	in	ADP
inlawrev-2554	1109	25	establishing	establish	VERB
inlawrev-2554	1109	26	the	the	DET
inlawrev-2554	1109	27	extent	extent	NOUN
inlawrev-2554	1109	28	of	of	ADP
inlawrev-2554	1109	29	a	a	DET
inlawrev-2554	1109	30	unitary	unitary	ADJ
inlawrev-2554	1109	31	business	business	NOUN
inlawrev-2554	1109	32	.	.	PUNCT
inlawrev-2554	1110	1	before	before	ADP
inlawrev-2554	1110	2	the	the	DET
inlawrev-2554	1110	3	container	container	NOUN
inlawrev-2554	1110	4	decision	decision	NOUN
inlawrev-2554	1110	5	,	,	PUNCT
inlawrev-2554	1110	6	it	it	PRON
inlawrev-2554	1110	7	could	could	AUX
inlawrev-2554	1110	8	have	have	AUX
inlawrev-2554	1110	9	been	be	AUX
inlawrev-2554	1110	10	argued	argue	VERB
inlawrev-2554	1110	11	that	that	SCONJ
inlawrev-2554	1110	12	the	the	DET
inlawrev-2554	1110	13	supreme	supreme	PROPN
inlawrev-2554	1110	14	court	court	PROPN
inlawrev-2554	1110	15	had	have	AUX
inlawrev-2554	1110	16	implicitly	implicitly	ADV
inlawrev-2554	1110	17	adopted	adopt	VERB
inlawrev-2554	1110	18	a	a	DET
inlawrev-2554	1110	19	standard	standard	NOUN
inlawrev-2554	1110	20	for	for	ADP
inlawrev-2554	1110	21	finding	find	VERB
inlawrev-2554	1110	22	a	a	DET
inlawrev-2554	1110	23	horizontally	horizontally	ADV
inlawrev-2554	1110	24	integrated	integrate	VERB
inlawrev-2554	1110	25	business	business	NOUN
inlawrev-2554	1110	26	to	to	PART
inlawrev-2554	1110	27	be	be	AUX
inlawrev-2554	1110	28	unitary	unitary	ADJ
inlawrev-2554	1110	29	:	:	PUNCT
inlawrev-2554	1110	30	was	be	AUX
inlawrev-2554	1110	31	there	there	PRON
inlawrev-2554	1110	32	a	a	DET
inlawrev-2554	1110	33	substantial	substantial	ADJ
inlawrev-2554	1110	34	flow	flow	NOUN
inlawrev-2554	1110	35	of	of	ADP
inlawrev-2554	1110	36	goods	good	NOUN
inlawrev-2554	1110	37	within	within	ADP
inlawrev-2554	1110	38	the	the	DET
inlawrev-2554	1110	39	enterprise	enterprise	NOUN
inlawrev-2554	1110	40	?	?	PUNCT
inlawrev-2554	1111	1	the	the	DET
inlawrev-2554	1111	2	express	express	ADJ
inlawrev-2554	1111	3	adoption	adoption	NOUN
inlawrev-2554	1111	4	of	of	ADP
inlawrev-2554	1111	5	a	a	DET
inlawrev-2554	1111	6	substantial	substantial	ADJ
inlawrev-2554	1111	7	flow	flow	NOUN
inlawrev-2554	1111	8	of	of	ADP
inlawrev-2554	1111	9	goods	good	NOUN
inlawrev-2554	1111	10	requirement	requirement	NOUN
inlawrev-2554	1111	11	as	as	ADP
inlawrev-2554	1111	12	the	the	DET
inlawrev-2554	1111	13	predominant	predominant	ADJ
inlawrev-2554	1111	14	criterion	criterion	NOUN
inlawrev-2554	1111	15	for	for	ADP
inlawrev-2554	1111	16	a	a	DET
inlawrev-2554	1111	17	unitary	unitary	ADJ
inlawrev-2554	1111	18	business	business	NOUN
inlawrev-2554	1111	19	relationship	relationship	NOUN
inlawrev-2554	1111	20	may	may	AUX
inlawrev-2554	1111	21	have	have	AUX
inlawrev-2554	1111	22	appropriately	appropriately	ADV
inlawrev-2554	1111	23	reflected	reflect	VERB
inlawrev-2554	1111	24	the	the	DET
inlawrev-2554	1111	25	economic	economic	ADJ
inlawrev-2554	1111	26	logic	logic	NOUN
inlawrev-2554	1111	27	behind	behind	ADP
inlawrev-2554	1111	28	the	the	DET
inlawrev-2554	1111	29	development	development	NOUN
inlawrev-2554	1111	30	of	of	ADP
inlawrev-2554	1111	31	formulary	formulary	ADJ
inlawrev-2554	1111	32	apportionment.^^^	apportionment.^^^	PROPN
inlawrev-2554	1111	33	coupled	couple	VERB
inlawrev-2554	1111	34	'	'	PUNCT
inlawrev-2554	1111	35	"	"	PUNCT
inlawrev-2554	1111	36	"	"	PUNCT
inlawrev-2554	1111	37	i	i	PRON
inlawrev-2554	1111	38	d.	d.	PROPN
inlawrev-2554	1111	39	at	at	ADP
inlawrev-2554	1111	40	2950	2950	NUM
inlawrev-2554	1111	41	.	.	PUNCT
inlawrev-2554	1112	1	^yd	^yd	PROPN
inlawrev-2554	1112	2	.	.	PUNCT
inlawrev-2554	1113	1	at	at	ADP
inlawrev-2554	1113	2	2952	2952	NUM
inlawrev-2554	1113	3	.	.	PUNCT
inlawrev-2554	1114	1	''	''	PUNCT
inlawrev-2554	1114	2	'	'	PUNCT
inlawrev-2554	1114	3	i	i	PRON
inlawrev-2554	1114	4	d.	d.	PROPN
inlawrev-2554	1114	5	at	at	ADP
inlawrev-2554	1114	6	2942	2942	NUM
inlawrev-2554	1114	7	.	.	PUNCT
inlawrev-2554	1114	8	''	''	PUNCT
inlawrev-2554	1115	1	'	'	PUNCT
inlawrev-2554	1115	2	i	i	PRON
inlawrev-2554	1115	3	d.	d.	PROPN
inlawrev-2554	1115	4	at	at	ADP
inlawrev-2554	1115	5	2943	2943	NUM
inlawrev-2554	1115	6	.	.	PUNCT
inlawrev-2554	1116	1	"	"	PUNCT
inlawrev-2554	1116	2	"	"	PUNCT
inlawrev-2554	1116	3	i	i	PRON
inlawrev-2554	1116	4	d.	d.	PROPN
inlawrev-2554	1116	5	at	at	ADP
inlawrev-2554	1116	6	2945	2945	NUM
inlawrev-2554	1116	7	.	.	PUNCT
inlawrev-2554	1117	1	'	'	PUNCT
inlawrev-2554	1117	2	^*the	^*the	DET
inlawrev-2554	1117	3	use	use	NOUN
inlawrev-2554	1117	4	of	of	ADP
inlawrev-2554	1117	5	formulary	formulary	ADJ
inlawrev-2554	1117	6	apportionment	apportionment	NOUN
inlawrev-2554	1117	7	has	have	VERB
inlawrev-2554	1117	8	its	its	PRON
inlawrev-2554	1117	9	origins	origin	NOUN
inlawrev-2554	1117	10	in	in	ADP
inlawrev-2554	1117	11	cases	case	NOUN
inlawrev-2554	1117	12	evidencing	evidence	VERB
inlawrev-2554	1117	13	such	such	ADJ
inlawrev-2554	1117	14	complete	complete	ADJ
inlawrev-2554	1117	15	functional	functional	ADJ
inlawrev-2554	1117	16	integration	integration	NOUN
inlawrev-2554	1117	17	through	through	ADP
inlawrev-2554	1117	18	the	the	DET
inlawrev-2554	1117	19	interchange	interchange	NOUN
inlawrev-2554	1117	20	of	of	ADP
inlawrev-2554	1117	21	products	product	NOUN
inlawrev-2554	1117	22	and	and	CCONJ
inlawrev-2554	1117	23	services	service	NOUN
inlawrev-2554	1117	24	,	,	PUNCT
inlawrev-2554	1117	25	that	that	SCONJ
inlawrev-2554	1117	26	830	830	NUM
inlawrev-2554	1117	27	indiana	indiana	PROPN
inlawrev-2554	1117	28	law	law	PROPN
inlawrev-2554	1117	29	review	review	NOUN
inlawrev-2554	1117	30	[	[	X
inlawrev-2554	1117	31	vol	vol	NOUN
inlawrev-2554	1117	32	.	.	PUNCT
inlawrev-2554	1117	33	16:783	16:783	NUM
inlawrev-2554	1117	34	with	with	ADP
inlawrev-2554	1117	35	the	the	DET
inlawrev-2554	1117	36	other	other	ADJ
inlawrev-2554	1117	37	unitary	unitary	ADJ
inlawrev-2554	1117	38	business	business	NOUN
inlawrev-2554	1117	39	criteria	criterion	NOUN
inlawrev-2554	1117	40	adopted	adopt	VERB
inlawrev-2554	1117	41	by	by	ADP
inlawrev-2554	1117	42	the	the	DET
inlawrev-2554	1117	43	court	court	NOUN
inlawrev-2554	1117	44	,	,	PUNCT
inlawrev-2554	1117	45	that	that	DET
inlawrev-2554	1117	46	standard	standard	NOUN
inlawrev-2554	1117	47	would	would	AUX
inlawrev-2554	1117	48	have	have	AUX
inlawrev-2554	1117	49	provided	provide	VERB
inlawrev-2554	1117	50	additional	additional	ADJ
inlawrev-2554	1117	51	certainty	certainty	NOUN
inlawrev-2554	1117	52	for	for	ADP
inlawrev-2554	1117	53	the	the	DET
inlawrev-2554	1117	54	state	state	NOUN
inlawrev-2554	1117	55	tax	tax	NOUN
inlawrev-2554	1117	56	administrators	administrator	NOUN
inlawrev-2554	1117	57	,	,	PUNCT
inlawrev-2554	1117	58	state	state	NOUN
inlawrev-2554	1117	59	courts	court	NOUN
inlawrev-2554	1117	60	,	,	PUNCT
inlawrev-2554	1117	61	and	and	CCONJ
inlawrev-2554	1117	62	multinational	multinational	ADJ
inlawrev-2554	1117	63	corporations.^^^	corporations.^^^	PROPN
inlawrev-2554	1117	64	in	in	ADP
inlawrev-2554	1117	65	container	container	NOUN
inlawrev-2554	1117	66	,	,	PUNCT
inlawrev-2554	1117	67	however	however	ADV
inlawrev-2554	1117	68	,	,	PUNCT
inlawrev-2554	1117	69	the	the	DET
inlawrev-2554	1117	70	supreme	supreme	PROPN
inlawrev-2554	1117	71	court	court	PROPN
inlawrev-2554	1117	72	specifically	specifically	ADV
inlawrev-2554	1117	73	rejected	reject	VERB
inlawrev-2554	1117	74	the	the	DET
inlawrev-2554	1117	75	narrow	narrow	ADJ
inlawrev-2554	1117	76	"	"	PUNCT
inlawrev-2554	1117	77	flow	flow	NOUN
inlawrev-2554	1117	78	of	of	ADP
inlawrev-2554	1117	79	goods	good	NOUN
inlawrev-2554	1117	80	"	"	PUNCT
inlawrev-2554	1117	81	test	test	NOUN
inlawrev-2554	1117	82	,	,	PUNCT
inlawrev-2554	1117	83	finding	find	VERB
inlawrev-2554	1117	84	it	it	PRON
inlawrev-2554	1117	85	an	an	DET
inlawrev-2554	1117	86	inappropriate	inappropriate	ADJ
inlawrev-2554	1117	87	constitutional	constitutional	ADJ
inlawrev-2554	1117	88	requirement	requirement	NOUN
inlawrev-2554	1117	89	to	to	PART
inlawrev-2554	1117	90	impose	impose	VERB
inlawrev-2554	1117	91	upon	upon	SCONJ
inlawrev-2554	1117	92	the	the	DET
inlawrev-2554	1117	93	states.^^^	states.^^^	PROPN
inlawrev-2554	1117	94	although	although	SCONJ
inlawrev-2554	1117	95	finding	find	VERB
inlawrev-2554	1117	96	that	that	SCONJ
inlawrev-2554	1117	97	the	the	DET
inlawrev-2554	1117	98	test	test	NOUN
inlawrev-2554	1117	99	for	for	ADP
inlawrev-2554	1117	100	a	a	DET
inlawrev-2554	1117	101	unitary	unitary	ADJ
inlawrev-2554	1117	102	enterprise	enterprise	NOUN
inlawrev-2554	1117	103	may	may	AUX
inlawrev-2554	1117	104	be	be	AUX
inlawrev-2554	1117	105	satisfied	satisfy	VERB
inlawrev-2554	1117	106	by	by	ADP
inlawrev-2554	1117	107	a	a	DET
inlawrev-2554	1117	108	substantial	substantial	ADJ
inlawrev-2554	1117	109	flow	flow	NOUN
inlawrev-2554	1117	110	of	of	ADP
inlawrev-2554	1117	111	goods	good	NOUN
inlawrev-2554	1117	112	between	between	ADP
inlawrev-2554	1117	113	a	a	DET
inlawrev-2554	1117	114	parent	parent	NOUN
inlawrev-2554	1117	115	corporation	corporation	NOUN
inlawrev-2554	1117	116	and	and	CCONJ
inlawrev-2554	1117	117	its	its	PRON
inlawrev-2554	1117	118	subsidiaries	subsidiary	NOUN
inlawrev-2554	1117	119	,	,	PUNCT
inlawrev-2554	1117	120	the	the	DET
inlawrev-2554	1117	121	court	court	NOUN
inlawrev-2554	1117	122	stated	state	VERB
inlawrev-2554	1117	123	that	that	SCONJ
inlawrev-2554	1117	124	"	"	PUNCT
inlawrev-2554	1117	125	[	[	X
inlawrev-2554	1117	126	t]he	t]he	ADV
inlawrev-2554	1117	127	prerequisite	prerequisite	NOUN
inlawrev-2554	1117	128	to	to	ADP
inlawrev-2554	1117	129	a	a	DET
inlawrev-2554	1117	130	constitutionally	constitutionally	ADV
inlawrev-2554	1117	131	acceptable	acceptable	ADJ
inlawrev-2554	1117	132	finding	finding	NOUN
inlawrev-2554	1117	133	of	of	ADP
inlawrev-2554	1117	134	unitary	unitary	ADJ
inlawrev-2554	1117	135	business	business	NOUN
inlawrev-2554	1117	136	is	be	AUX
inlawrev-2554	1117	137	a	a	DET
inlawrev-2554	1117	138	flow	flow	NOUN
inlawrev-2554	1117	139	of	of	ADP
inlawrev-2554	1117	140	value	value	NOUN
inlawrev-2554	1117	141	,	,	PUNCT
inlawrev-2554	1117	142	not	not	PART
inlawrev-2554	1117	143	a	a	DET
inlawrev-2554	1117	144	flow	flow	NOUN
inlawrev-2554	1117	145	of	of	ADP
inlawrev-2554	1117	146	goods	good	NOUN
inlawrev-2554	1117	147	.	.	PUNCT
inlawrev-2554	1117	148	"^^^	"^^^	PUNCT
inlawrev-2554	1118	1	the	the	DET
inlawrev-2554	1118	2	court	court	NOUN
inlawrev-2554	1118	3	rightfully	rightfully	ADV
inlawrev-2554	1118	4	adopted	adopt	VERB
inlawrev-2554	1118	5	a	a	DET
inlawrev-2554	1118	6	flow	flow	NOUN
inlawrev-2554	1118	7	of	of	ADP
inlawrev-2554	1118	8	value	value	NOUN
inlawrev-2554	1118	9	standard	standard	NOUN
inlawrev-2554	1118	10	in	in	ADP
inlawrev-2554	1118	11	lieu	lieu	NOUN
inlawrev-2554	1118	12	of	of	ADP
inlawrev-2554	1118	13	the	the	DET
inlawrev-2554	1118	14	taxpayer	taxpayer	NOUN
inlawrev-2554	1118	15	's	's	PART
inlawrev-2554	1118	16	proposed	propose	VERB
inlawrev-2554	1118	17	flow	flow	NOUN
inlawrev-2554	1118	18	of	of	ADP
inlawrev-2554	1118	19	goods	good	NOUN
inlawrev-2554	1118	20	test	test	NOUN
inlawrev-2554	1118	21	in	in	ADP
inlawrev-2554	1118	22	container.^^^	container.^^^	NOUN
inlawrev-2554	1118	23	what	what	PRON
inlawrev-2554	1118	24	is	be	AUX
inlawrev-2554	1118	25	problematic	problematic	ADJ
inlawrev-2554	1118	26	with	with	ADP
inlawrev-2554	1118	27	the	the	DET
inlawrev-2554	1118	28	court	court	NOUN
inlawrev-2554	1118	29	's	's	PART
inlawrev-2554	1118	30	pronounced	pronounce	VERB
inlawrev-2554	1118	31	prerequisite	prerequisite	NOUN
inlawrev-2554	1118	32	is	be	AUX
inlawrev-2554	1118	33	that	that	SCONJ
inlawrev-2554	1118	34	the	the	DET
inlawrev-2554	1118	35	concept	concept	NOUN
inlawrev-2554	1118	36	of	of	ADP
inlawrev-2554	1118	37	"	"	PUNCT
inlawrev-2554	1118	38	value	value	NOUN
inlawrev-2554	1118	39	"	"	PUNCT
inlawrev-2554	1118	40	is	be	AUX
inlawrev-2554	1118	41	difficult	difficult	ADJ
inlawrev-2554	1118	42	to	to	PART
inlawrev-2554	1118	43	define	define	VERB
inlawrev-2554	1118	44	.	.	PUNCT
inlawrev-2554	1119	1	one	one	PRON
inlawrev-2554	1119	2	may	may	AUX
inlawrev-2554	1119	3	assume	assume	VERB
inlawrev-2554	1119	4	that	that	SCONJ
inlawrev-2554	1119	5	a	a	DET
inlawrev-2554	1119	6	flow	flow	NOUN
inlawrev-2554	1119	7	of	of	ADP
inlawrev-2554	1119	8	value	value	NOUN
inlawrev-2554	1119	9	means	mean	VERB
inlawrev-2554	1119	10	a	a	DET
inlawrev-2554	1119	11	substantial	substantial	ADJ
inlawrev-2554	1119	12	interchange	interchange	NOUN
inlawrev-2554	1119	13	of	of	ADP
inlawrev-2554	1119	14	products	product	NOUN
inlawrev-2554	1119	15	,	,	PUNCT
inlawrev-2554	1119	16	markets	market	NOUN
inlawrev-2554	1119	17	,	,	PUNCT
inlawrev-2554	1119	18	management	management	NOUN
inlawrev-2554	1119	19	services	service	NOUN
inlawrev-2554	1119	20	,	,	PUNCT
inlawrev-2554	1119	21	technologies	technology	NOUN
inlawrev-2554	1119	22	,	,	PUNCT
inlawrev-2554	1119	23	capital	capital	NOUN
inlawrev-2554	1119	24	resources	resource	NOUN
inlawrev-2554	1119	25	,	,	PUNCT
inlawrev-2554	1119	26	or	or	CCONJ
inlawrev-2554	1119	27	other	other	ADJ
inlawrev-2554	1119	28	contributions	contribution	NOUN
inlawrev-2554	1119	29	to	to	PART
inlawrev-2554	1119	30	income	income	VERB
inlawrev-2554	1119	31	which	which	PRON
inlawrev-2554	1119	32	,	,	PUNCT
inlawrev-2554	1119	33	in	in	ADP
inlawrev-2554	1119	34	combination	combination	NOUN
inlawrev-2554	1119	35	or	or	CCONJ
inlawrev-2554	1119	36	degree	degree	NOUN
inlawrev-2554	1119	37	,	,	PUNCT
inlawrev-2554	1119	38	are	be	AUX
inlawrev-2554	1119	39	relevant	relevant	ADJ
inlawrev-2554	1119	40	to	to	ADP
inlawrev-2554	1119	41	substantial	substantial	ADJ
inlawrev-2554	1119	42	mutual	mutual	ADJ
inlawrev-2554	1119	43	interdependence	interdependence	NOUN
inlawrev-2554	1119	44	among	among	ADP
inlawrev-2554	1119	45	related	related	ADJ
inlawrev-2554	1119	46	corporations	corporation	NOUN
inlawrev-2554	1119	47	.	.	PUNCT
inlawrev-2554	1120	1	in	in	ADP
inlawrev-2554	1120	2	this	this	DET
inlawrev-2554	1120	3	context	context	NOUN
inlawrev-2554	1120	4	,	,	PUNCT
inlawrev-2554	1120	5	the	the	DET
inlawrev-2554	1120	6	substantial	substantial	ADJ
inlawrev-2554	1120	7	flow	flow	NOUN
inlawrev-2554	1120	8	of	of	ADP
inlawrev-2554	1120	9	value	value	NOUN
inlawrev-2554	1120	10	requirement	requirement	NOUN
inlawrev-2554	1120	11	has	have	VERB
inlawrev-2554	1120	12	the	the	DET
inlawrev-2554	1120	13	advantage	advantage	NOUN
inlawrev-2554	1120	14	of	of	ADP
inlawrev-2554	1120	15	providing	provide	VERB
inlawrev-2554	1120	16	a	a	DET
inlawrev-2554	1120	17	controlling	control	VERB
inlawrev-2554	1120	18	factor	factor	NOUN
inlawrev-2554	1120	19	in	in	ADP
inlawrev-2554	1120	20	an	an	DET
inlawrev-2554	1120	21	otherwise	otherwise	ADV
inlawrev-2554	1120	22	largely	largely	ADV
inlawrev-2554	1120	23	complex	complex	ADJ
inlawrev-2554	1120	24	determination	determination	NOUN
inlawrev-2554	1120	25	as	as	ADP
inlawrev-2554	1120	26	to	to	ADP
inlawrev-2554	1120	27	whether	whether	SCONJ
inlawrev-2554	1120	28	a	a	DET
inlawrev-2554	1120	29	business	business	NOUN
inlawrev-2554	1120	30	is	be	AUX
inlawrev-2554	1120	31	unitary	unitary	ADJ
inlawrev-2554	1120	32	.	.	PUNCT
inlawrev-2554	1121	1	the	the	DET
inlawrev-2554	1121	2	other	other	ADJ
inlawrev-2554	1121	3	essential	essential	ADJ
inlawrev-2554	1121	4	factors	factor	NOUN
inlawrev-2554	1121	5	such	such	ADJ
inlawrev-2554	1121	6	as	as	ADP
inlawrev-2554	1121	7	functional	functional	ADJ
inlawrev-2554	1121	8	integration	integration	NOUN
inlawrev-2554	1121	9	,	,	PUNCT
inlawrev-2554	1121	10	centralized	centralized	ADJ
inlawrev-2554	1121	11	management	management	NOUN
inlawrev-2554	1121	12	and	and	CCONJ
inlawrev-2554	1121	13	operations	operation	NOUN
inlawrev-2554	1121	14	,	,	PUNCT
inlawrev-2554	1121	15	or	or	CCONJ
inlawrev-2554	1121	16	other	other	ADJ
inlawrev-2554	1121	17	economies	economy	NOUN
inlawrev-2554	1121	18	of	of	ADP
inlawrev-2554	1121	19	scale	scale	NOUN
inlawrev-2554	1121	20	gain	gain	VERB
inlawrev-2554	1121	21	greater	great	ADJ
inlawrev-2554	1121	22	meaning	meaning	NOUN
inlawrev-2554	1121	23	and	and	CCONJ
inlawrev-2554	1121	24	become	become	VERB
inlawrev-2554	1121	25	more	more	ADV
inlawrev-2554	1121	26	determinative	determinative	ADJ
inlawrev-2554	1121	27	as	as	ADP
inlawrev-2554	1121	28	useful	useful	ADJ
inlawrev-2554	1121	29	criteria	criterion	NOUN
inlawrev-2554	1121	30	when	when	SCONJ
inlawrev-2554	1121	31	used	use	VERB
inlawrev-2554	1121	32	in	in	ADP
inlawrev-2554	1121	33	conjunction	conjunction	NOUN
inlawrev-2554	1121	34	with	with	ADP
inlawrev-2554	1121	35	the	the	DET
inlawrev-2554	1121	36	fundamental	fundamental	ADJ
inlawrev-2554	1121	37	requirement	requirement	NOUN
inlawrev-2554	1121	38	of	of	ADP
inlawrev-2554	1121	39	a	a	DET
inlawrev-2554	1121	40	flow	flow	NOUN
inlawrev-2554	1121	41	of	of	ADP
inlawrev-2554	1121	42	value	value	NOUN
inlawrev-2554	1121	43	.	.	PUNCT
inlawrev-2554	1122	1	although	although	SCONJ
inlawrev-2554	1122	2	reasonable	reasonable	ADJ
inlawrev-2554	1122	3	minds	mind	NOUN
inlawrev-2554	1122	4	may	may	AUX
inlawrev-2554	1122	5	differ	differ	VERB
inlawrev-2554	1122	6	as	as	ADP
inlawrev-2554	1122	7	to	to	ADP
inlawrev-2554	1122	8	what	what	PRON
inlawrev-2554	1122	9	constitutes	constitute	VERB
inlawrev-2554	1122	10	a	a	DET
inlawrev-2554	1122	11	flow	flow	NOUN
inlawrev-2554	1122	12	of	of	ADP
inlawrev-2554	1122	13	value	value	NOUN
inlawrev-2554	1122	14	,	,	PUNCT
inlawrev-2554	1122	15	the	the	DET
inlawrev-2554	1122	16	container	container	NOUN
inlawrev-2554	1122	17	opinion	opinion	NOUN
inlawrev-2554	1122	18	has	have	AUX
inlawrev-2554	1122	19	added	add	VERB
inlawrev-2554	1122	20	much	much	ADJ
inlawrev-2554	1122	21	to	to	ADP
inlawrev-2554	1122	22	our	our	PRON
inlawrev-2554	1122	23	understanding	understanding	NOUN
inlawrev-2554	1122	24	of	of	ADP
inlawrev-2554	1122	25	the	the	DET
inlawrev-2554	1122	26	delineation	delineation	NOUN
inlawrev-2554	1122	27	of	of	ADP
inlawrev-2554	1122	28	a	a	DET
inlawrev-2554	1122	29	unitary	unitary	ADJ
inlawrev-2554	1122	30	business	business	NOUN
inlawrev-2554	1122	31	.	.	PUNCT
inlawrev-2554	1123	1	"	"	PUNCT
inlawrev-2554	1123	2	[	[	X
inlawrev-2554	1123	3	t]he	t]he	X
inlawrev-2554	1123	4	legislature	legislature	NOUN
inlawrev-2554	1123	5	in	in	ADP
inlawrev-2554	1123	6	attempting	attempt	VERB
inlawrev-2554	1123	7	to	to	PART
inlawrev-2554	1123	8	put	put	VERB
inlawrev-2554	1123	9	upon	upon	SCONJ
inlawrev-2554	1123	10	this	this	DET
inlawrev-2554	1123	11	business	business	NOUN
inlawrev-2554	1123	12	its	its	PRON
inlawrev-2554	1123	13	fair	fair	ADJ
inlawrev-2554	1123	14	share	share	NOUN
inlawrev-2554	1123	15	of	of	ADP
inlawrev-2554	1123	16	the	the	DET
inlawrev-2554	1123	17	burden	burden	NOUN
inlawrev-2554	1123	18	of	of	ADP
inlawrev-2554	1123	19	taxation	taxation	NOUN
inlawrev-2554	1123	20	was	be	AUX
inlawrev-2554	1123	21	faced	face	VERB
inlawrev-2554	1123	22	with	with	ADP
inlawrev-2554	1123	23	the	the	DET
inlawrev-2554	1123	24	impossibility	impossibility	NOUN
inlawrev-2554	1123	25	of	of	ADP
inlawrev-2554	1123	26	allocating	allocate	VERB
inlawrev-2554	1123	27	specifically	specifically	ADV
inlawrev-2554	1123	28	the	the	DET
inlawrev-2554	1123	29	profits	profit	NOUN
inlawrev-2554	1123	30	earned	earn	VERB
inlawrev-2554	1123	31	by	by	ADP
inlawrev-2554	1123	32	the	the	DET
inlawrev-2554	1123	33	processes	process	NOUN
inlawrev-2554	1123	34	conducted	conduct	VERB
inlawrev-2554	1123	35	within	within	ADP
inlawrev-2554	1123	36	its	its	PRON
inlawrev-2554	1123	37	borders	border	NOUN
inlawrev-2554	1123	38	.	.	PUNCT
inlawrev-2554	1123	39	"	"	PUNCT
inlawrev-2554	1124	1	bass	bass	PROPN
inlawrev-2554	1124	2	,	,	PUNCT
inlawrev-2554	1124	3	ratcliff	ratcliff	PROPN
inlawrev-2554	1124	4	&	&	CCONJ
inlawrev-2554	1124	5	gretton	gretton	PROPN
inlawrev-2554	1124	6	,	,	PUNCT
inlawrev-2554	1124	7	ltd	ltd	PROPN
inlawrev-2554	1124	8	.	.	PROPN
inlawrev-2554	1125	1	v.	v.	ADP
inlawrev-2554	1125	2	state	state	NOUN
inlawrev-2554	1125	3	tax	tax	NOUN
inlawrev-2554	1125	4	comm'n	comm'n	PROPN
inlawrev-2554	1125	5	,	,	PUNCT
inlawrev-2554	1125	6	266	266	NUM
inlawrev-2554	1125	7	u.s	u.s	PROPN
inlawrev-2554	1125	8	.	.	PROPN
inlawrev-2554	1125	9	271	271	NUM
inlawrev-2554	1125	10	,	,	PUNCT
inlawrev-2554	1125	11	281	281	NUM
inlawrev-2554	1125	12	(	(	PUNCT
inlawrev-2554	1125	13	1924	1924	NUM
inlawrev-2554	1125	14	)	)	PUNCT
inlawrev-2554	1125	15	.	.	PUNCT
inlawrev-2554	1126	1	see	see	VERB
inlawrev-2554	1126	2	supra	supra	PROPN
inlawrev-2554	1126	3	notes	note	VERB
inlawrev-2554	1126	4	95	95	NUM
inlawrev-2554	1126	5	-	-	SYM
inlawrev-2554	1126	6	99	99	NUM
inlawrev-2554	1126	7	and	and	CCONJ
inlawrev-2554	1126	8	accompanying	accompany	VERB
inlawrev-2554	1126	9	text	text	NOUN
inlawrev-2554	1126	10	.	.	PUNCT
inlawrev-2554	1127	1	for	for	ADP
inlawrev-2554	1127	2	enterprises	enterprise	NOUN
inlawrev-2554	1127	3	that	that	PRON
inlawrev-2554	1127	4	manufactured	manufacture	VERB
inlawrev-2554	1127	5	products	product	NOUN
inlawrev-2554	1127	6	in	in	ADP
inlawrev-2554	1127	7	one	one	NUM
inlawrev-2554	1127	8	taxing	tax	VERB
inlawrev-2554	1127	9	jurisdiction	jurisdiction	NOUN
inlawrev-2554	1127	10	and	and	CCONJ
inlawrev-2554	1127	11	distributed	distribute	VERB
inlawrev-2554	1127	12	them	they	PRON
inlawrev-2554	1127	13	in	in	ADP
inlawrev-2554	1127	14	others	other	NOUN
inlawrev-2554	1127	15	,	,	PUNCT
inlawrev-2554	1127	16	formulary	formulary	ADJ
inlawrev-2554	1127	17	apportionment	apportionment	NOUN
inlawrev-2554	1127	18	became	become	VERB
inlawrev-2554	1127	19	a	a	DET
inlawrev-2554	1127	20	logically	logically	ADV
inlawrev-2554	1127	21	consistent	consistent	ADJ
inlawrev-2554	1127	22	and	and	CCONJ
inlawrev-2554	1127	23	meaningful	meaningful	ADJ
inlawrev-2554	1127	24	method	method	NOUN
inlawrev-2554	1127	25	for	for	ADP
inlawrev-2554	1127	26	the	the	DET
inlawrev-2554	1127	27	division	division	NOUN
inlawrev-2554	1127	28	of	of	ADP
inlawrev-2554	1127	29	the	the	DET
inlawrev-2554	1127	30	net	net	ADJ
inlawrev-2554	1127	31	income	income	NOUN
inlawrev-2554	1127	32	of	of	ADP
inlawrev-2554	1127	33	a	a	DET
inlawrev-2554	1127	34	multijurisdictional	multijurisdictional	ADJ
inlawrev-2554	1127	35	corporation	corporation	NOUN
inlawrev-2554	1127	36	.	.	PUNCT
inlawrev-2554	1128	1	in	in	ADP
inlawrev-2554	1128	2	the	the	DET
inlawrev-2554	1128	3	absence	absence	NOUN
inlawrev-2554	1128	4	of	of	ADP
inlawrev-2554	1128	5	substantial	substantial	ADJ
inlawrev-2554	1128	6	mutual	mutual	ADJ
inlawrev-2554	1128	7	interdependence	interdependence	NOUN
inlawrev-2554	1128	8	,	,	PUNCT
inlawrev-2554	1128	9	as	as	SCONJ
inlawrev-2554	1128	10	evidenced	evidence	VERB
inlawrev-2554	1128	11	by	by	ADP
inlawrev-2554	1128	12	such	such	DET
inlawrev-2554	1128	13	a	a	DET
inlawrev-2554	1128	14	substantial	substantial	ADJ
inlawrev-2554	1128	15	flow	flow	NOUN
inlawrev-2554	1128	16	of	of	ADP
inlawrev-2554	1128	17	trade	trade	NOUN
inlawrev-2554	1128	18	,	,	PUNCT
inlawrev-2554	1128	19	a	a	DET
inlawrev-2554	1128	20	coherent	coherent	ADJ
inlawrev-2554	1128	21	justification	justification	NOUN
inlawrev-2554	1128	22	for	for	ADP
inlawrev-2554	1128	23	apportionment	apportionment	NOUN
inlawrev-2554	1128	24	may	may	AUX
inlawrev-2554	1128	25	be	be	AUX
inlawrev-2554	1128	26	lacking	lack	VERB
inlawrev-2554	1128	27	.	.	PUNCT
inlawrev-2554	1129	1	see	see	VERB
inlawrev-2554	1129	2	hellerstein	hellerstein	NOUN
inlawrev-2554	1129	3	,	,	PUNCT
inlawrev-2554	1129	4	supra	supra	PROPN
inlawrev-2554	1129	5	note	note	PROPN
inlawrev-2554	1129	6	83	83	NUM
inlawrev-2554	1129	7	,	,	PUNCT
inlawrev-2554	1129	8	at	at	ADP
inlawrev-2554	1129	9	501	501	NUM
inlawrev-2554	1129	10	-	-	SYM
inlawrev-2554	1129	11	02	02	NUM
inlawrev-2554	1129	12	.	.	PUNCT
inlawrev-2554	1130	1	^^^this	^^^this	DET
inlawrev-2554	1130	2	approach	approach	NOUN
inlawrev-2554	1130	3	has	have	AUX
inlawrev-2554	1130	4	been	be	AUX
inlawrev-2554	1130	5	advocated	advocate	VERB
inlawrev-2554	1130	6	by	by	ADP
inlawrev-2554	1130	7	a	a	DET
inlawrev-2554	1130	8	leading	lead	VERB
inlawrev-2554	1130	9	commentator	commentator	NOUN
inlawrev-2554	1130	10	.	.	PUNCT
inlawrev-2554	1131	1	see	see	VERB
inlawrev-2554	1131	2	hellerstein	hellerstein	NOUN
inlawrev-2554	1131	3	,	,	PUNCT
inlawrev-2554	1131	4	supra	supra	PROPN
inlawrev-2554	1131	5	note	note	PROPN
inlawrev-2554	1131	6	83	83	NUM
inlawrev-2554	1131	7	,	,	PUNCT
inlawrev-2554	1131	8	at	at	ADP
inlawrev-2554	1131	9	501	501	NUM
inlawrev-2554	1131	10	-	-	SYM
inlawrev-2554	1131	11	02	02	NUM
inlawrev-2554	1131	12	.	.	PUNCT
inlawrev-2554	1131	13	''	''	PUNCT
inlawrev-2554	1132	1	nos	nos	PROPN
inlawrev-2554	1132	2	s.	s.	PROPN
inlawrev-2554	1132	3	ct	ct	PROPN
inlawrev-2554	1132	4	.	.	PUNCT
inlawrev-2554	1133	1	at	at	ADP
inlawrev-2554	1133	2	2947	2947	NUM
inlawrev-2554	1133	3	n.l7	n.l7	NOUN
inlawrev-2554	1133	4	.	.	PUNCT
inlawrev-2554	1133	5	''	''	PUNCT
inlawrev-2554	1133	6	ud	ud	INTJ
inlawrev-2554	1133	7	.	.	PUNCT
inlawrev-2554	1134	1	at	at	ADP
inlawrev-2554	1134	2	2947	2947	NUM
inlawrev-2554	1134	3	.	.	PUNCT
inlawrev-2554	1135	1	^^*from	^^*from	ADP
inlawrev-2554	1135	2	an	an	DET
inlawrev-2554	1135	3	economic	economic	ADJ
inlawrev-2554	1135	4	point	point	NOUN
inlawrev-2554	1135	5	of	of	ADP
inlawrev-2554	1135	6	view	view	NOUN
inlawrev-2554	1135	7	,	,	PUNCT
inlawrev-2554	1135	8	it	it	PRON
inlawrev-2554	1135	9	is	be	AUX
inlawrev-2554	1135	10	easy	easy	ADJ
inlawrev-2554	1135	11	to	to	PART
inlawrev-2554	1135	12	demonstrate	demonstrate	VERB
inlawrev-2554	1135	13	the	the	DET
inlawrev-2554	1135	14	existence	existence	NOUN
inlawrev-2554	1135	15	of	of	ADP
inlawrev-2554	1135	16	a	a	DET
inlawrev-2554	1135	17	unitary	unitary	ADJ
inlawrev-2554	1135	18	business	business	NOUN
inlawrev-2554	1135	19	where	where	SCONJ
inlawrev-2554	1135	20	there	there	PRON
inlawrev-2554	1135	21	is	be	VERB
inlawrev-2554	1135	22	no	no	DET
inlawrev-2554	1135	23	significant	significant	ADJ
inlawrev-2554	1135	24	flow	flow	NOUN
inlawrev-2554	1135	25	of	of	ADP
inlawrev-2554	1135	26	goods	good	NOUN
inlawrev-2554	1135	27	.	.	PUNCT
inlawrev-2554	1136	1	see	see	VERB
inlawrev-2554	1136	2	mcclure	mcclure	PROPN
inlawrev-2554	1136	3	,	,	PUNCT
inlawrev-2554	1136	4	operational	operational	ADJ
inlawrev-2554	1136	5	interdependence	interdependence	NOUN
inlawrev-2554	1136	6	is	be	AUX
inlawrev-2554	1136	7	not	not	PART
inlawrev-2554	1136	8	the	the	DET
inlawrev-2554	1136	9	appropriate	appropriate	ADJ
inlawrev-2554	1136	10	'	'	PUNCT
inlawrev-2554	1136	11	bright	bright	ADJ
inlawrev-2554	1136	12	line	line	NOUN
inlawrev-2554	1136	13	test	test	NOUN
inlawrev-2554	1136	14	'	'	PUNCT
inlawrev-2554	1136	15	of	of	ADP
inlawrev-2554	1136	16	a	a	DET
inlawrev-2554	1136	17	unitary	unitary	ADJ
inlawrev-2554	1136	18	business	business	NOUN
inlawrev-2554	1136	19	—	—	PUNCT
inlawrev-2554	1136	20	at	at	ADP
inlawrev-2554	1136	21	least	least	ADJ
inlawrev-2554	1136	22	not	not	PART
inlawrev-2554	1136	23	now	now	ADV
inlawrev-2554	1136	24	,	,	PUNCT
inlawrev-2554	1136	25	18	18	NUM
inlawrev-2554	1136	26	tax	tax	NOUN
inlawrev-2554	1136	27	notes	note	NOUN
inlawrev-2554	1136	28	107	107	NUM
inlawrev-2554	1136	29	(	(	PUNCT
inlawrev-2554	1136	30	1983	1983	NUM
inlawrev-2554	1136	31	)	)	PUNCT
inlawrev-2554	1136	32	.	.	PUNCT
inlawrev-2554	1137	1	1983	1983	NUM
inlawrev-2554	1137	2	]	]	PUNCT
inlawrev-2554	1138	1	taxing	tax	VERB
inlawrev-2554	1138	2	multinational	multinational	ADJ
inlawrev-2554	1138	3	corporations	corporation	NOUN
inlawrev-2554	1138	4	831	831	NUM
inlawrev-2554	1138	5	viii	viii	ADJ
inlawrev-2554	1138	6	.	.	PUNCT
inlawrev-2554	1139	1	conclusion	conclusion	NOUN
inlawrev-2554	1139	2	this	this	DET
inlawrev-2554	1139	3	article	article	NOUN
inlawrev-2554	1139	4	has	have	AUX
inlawrev-2554	1139	5	considered	consider	VERB
inlawrev-2554	1139	6	only	only	ADV
inlawrev-2554	1139	7	the	the	DET
inlawrev-2554	1139	8	principal	principal	ADJ
inlawrev-2554	1139	9	features	feature	NOUN
inlawrev-2554	1139	10	of	of	ADP
inlawrev-2554	1139	11	the	the	DET
inlawrev-2554	1139	12	unitary	unitary	ADJ
inlawrev-2554	1139	13	business	business	NOUN
inlawrev-2554	1139	14	/	/	SYM
inlawrev-2554	1139	15	formula	formula	NOUN
inlawrev-2554	1139	16	apportionment	apportionment	NOUN
inlawrev-2554	1139	17	concepts	concept	NOUN
inlawrev-2554	1139	18	.	.	PUNCT
inlawrev-2554	1140	1	the	the	DET
inlawrev-2554	1140	2	important	important	ADJ
inlawrev-2554	1140	3	constitutional	constitutional	ADJ
inlawrev-2554	1140	4	problems	problem	NOUN
inlawrev-2554	1140	5	which	which	PRON
inlawrev-2554	1140	6	are	be	AUX
inlawrev-2554	1140	7	presented	present	VERB
inlawrev-2554	1140	8	when	when	SCONJ
inlawrev-2554	1140	9	a	a	DET
inlawrev-2554	1140	10	taxing	tax	VERB
inlawrev-2554	1140	11	state	state	NOUN
inlawrev-2554	1140	12	applies	apply	VERB
inlawrev-2554	1140	13	its	its	PRON
inlawrev-2554	1140	14	particular	particular	ADJ
inlawrev-2554	1140	15	version	version	NOUN
inlawrev-2554	1140	16	of	of	ADP
inlawrev-2554	1140	17	formula	formula	NOUN
inlawrev-2554	1140	18	apportionment	apportionment	NOUN
inlawrev-2554	1140	19	to	to	ADP
inlawrev-2554	1140	20	the	the	DET
inlawrev-2554	1140	21	income	income	NOUN
inlawrev-2554	1140	22	of	of	ADP
inlawrev-2554	1140	23	related	related	ADJ
inlawrev-2554	1140	24	domestic	domestic	ADJ
inlawrev-2554	1140	25	and	and	CCONJ
inlawrev-2554	1140	26	foreign	foreign	ADJ
inlawrev-2554	1140	27	corporations	corporation	NOUN
inlawrev-2554	1140	28	which	which	PRON
inlawrev-2554	1140	29	are	be	AUX
inlawrev-2554	1140	30	purportedly	purportedly	ADV
inlawrev-2554	1140	31	engaged	engage	VERB
inlawrev-2554	1140	32	in	in	ADP
inlawrev-2554	1140	33	a	a	DET
inlawrev-2554	1140	34	multinational	multinational	ADJ
inlawrev-2554	1140	35	unitary	unitary	ADJ
inlawrev-2554	1140	36	enterprise	enterprise	NOUN
inlawrev-2554	1140	37	have	have	AUX
inlawrev-2554	1140	38	been	be	AUX
inlawrev-2554	1140	39	described	describe	VERB
inlawrev-2554	1140	40	.	.	PUNCT
inlawrev-2554	1141	1	the	the	DET
inlawrev-2554	1141	2	challenges	challenge	NOUN
inlawrev-2554	1141	3	to	to	ADP
inlawrev-2554	1141	4	the	the	DET
inlawrev-2554	1141	5	application	application	NOUN
inlawrev-2554	1141	6	of	of	ADP
inlawrev-2554	1141	7	the	the	DET
inlawrev-2554	1141	8	unitary	unitary	ADJ
inlawrev-2554	1141	9	business	business	NOUN
inlawrev-2554	1141	10	/	/	SYM
inlawrev-2554	1141	11	formula	formula	NOUN
inlawrev-2554	1141	12	apportionment	apportionment	NOUN
inlawrev-2554	1141	13	concepts	concept	NOUN
inlawrev-2554	1141	14	have	have	AUX
inlawrev-2554	1141	15	been	be	AUX
inlawrev-2554	1141	16	advanced	advance	VERB
inlawrev-2554	1141	17	by	by	ADP
inlawrev-2554	1141	18	corporate	corporate	ADJ
inlawrev-2554	1141	19	taxpayers	taxpayer	NOUN
inlawrev-2554	1141	20	primarily	primarily	ADV
inlawrev-2554	1141	21	under	under	ADP
inlawrev-2554	1141	22	the	the	DET
inlawrev-2554	1141	23	due	due	ADJ
inlawrev-2554	1141	24	process	process	NOUN
inlawrev-2554	1141	25	and	and	CCONJ
inlawrev-2554	1141	26	commerce	commerce	NOUN
inlawrev-2554	1141	27	clauses	clause	NOUN
inlawrev-2554	1141	28	.	.	PUNCT
inlawrev-2554	1142	1	although	although	SCONJ
inlawrev-2554	1142	2	commerce	commerce	NOUN
inlawrev-2554	1142	3	clause	clause	NOUN
inlawrev-2554	1142	4	considerations	consideration	NOUN
inlawrev-2554	1142	5	bear	bear	VERB
inlawrev-2554	1142	6	directly	directly	ADV
inlawrev-2554	1142	7	upon	upon	SCONJ
inlawrev-2554	1142	8	the	the	DET
inlawrev-2554	1142	9	issues	issue	NOUN
inlawrev-2554	1142	10	associated	associate	VERB
inlawrev-2554	1142	11	with	with	ADP
inlawrev-2554	1142	12	fair	fair	ADJ
inlawrev-2554	1142	13	apportionment	apportionment	NOUN
inlawrev-2554	1142	14	,	,	PUNCT
inlawrev-2554	1142	15	especially	especially	ADV
inlawrev-2554	1142	16	in	in	ADP
inlawrev-2554	1142	17	the	the	DET
inlawrev-2554	1142	18	international	international	ADJ
inlawrev-2554	1142	19	context	context	NOUN
inlawrev-2554	1142	20	,	,	PUNCT
inlawrev-2554	1142	21	due	due	ADJ
inlawrev-2554	1142	22	process	process	NOUN
inlawrev-2554	1142	23	considerations	consideration	NOUN
inlawrev-2554	1142	24	have	have	AUX
inlawrev-2554	1142	25	been	be	AUX
inlawrev-2554	1142	26	more	more	ADV
inlawrev-2554	1142	27	important	important	ADJ
inlawrev-2554	1142	28	,	,	PUNCT
inlawrev-2554	1142	29	or	or	CCONJ
inlawrev-2554	1142	30	at	at	ADP
inlawrev-2554	1142	31	least	least	ADJ
inlawrev-2554	1142	32	more	more	ADV
inlawrev-2554	1142	33	fundamental	fundamental	ADJ
inlawrev-2554	1142	34	,	,	PUNCT
inlawrev-2554	1142	35	as	as	ADP
inlawrev-2554	1142	36	a	a	DET
inlawrev-2554	1142	37	means	means	NOUN
inlawrev-2554	1142	38	for	for	ADP
inlawrev-2554	1142	39	resolving	resolve	VERB
inlawrev-2554	1142	40	the	the	DET
inlawrev-2554	1142	41	problems	problem	NOUN
inlawrev-2554	1142	42	.	.	PUNCT
inlawrev-2554	1143	1	the	the	DET
inlawrev-2554	1143	2	first	first	ADJ
inlawrev-2554	1143	3	step	step	NOUN
inlawrev-2554	1143	4	toward	toward	ADP
inlawrev-2554	1143	5	resolution	resolution	NOUN
inlawrev-2554	1143	6	of	of	ADP
inlawrev-2554	1143	7	the	the	DET
inlawrev-2554	1143	8	problems	problem	NOUN
inlawrev-2554	1143	9	raised	raise	VERB
inlawrev-2554	1143	10	by	by	ADP
inlawrev-2554	1143	11	the	the	DET
inlawrev-2554	1143	12	unitary	unitary	ADJ
inlawrev-2554	1143	13	business	business	NOUN
inlawrev-2554	1143	14	/	/	SYM
inlawrev-2554	1143	15	formula	formula	NOUN
inlawrev-2554	1143	16	apportionment	apportionment	NOUN
inlawrev-2554	1143	17	concepts	concept	NOUN
inlawrev-2554	1143	18	can	can	AUX
inlawrev-2554	1143	19	be	be	AUX
inlawrev-2554	1143	20	understood	understand	VERB
inlawrev-2554	1143	21	only	only	ADV
inlawrev-2554	1143	22	by	by	ADP
inlawrev-2554	1143	23	reference	reference	NOUN
inlawrev-2554	1143	24	to	to	ADP
inlawrev-2554	1143	25	actual	actual	ADJ
inlawrev-2554	1143	26	business	business	NOUN
inlawrev-2554	1143	27	practices	practice	NOUN
inlawrev-2554	1143	28	.	.	PUNCT
inlawrev-2554	1144	1	the	the	DET
inlawrev-2554	1144	2	unitary	unitary	ADJ
inlawrev-2554	1144	3	business	business	NOUN
inlawrev-2554	1144	4	/	/	SYM
inlawrev-2554	1144	5	formula	formula	NOUN
inlawrev-2554	1144	6	apportionment	apportionment	NOUN
inlawrev-2554	1144	7	approach	approach	NOUN
inlawrev-2554	1144	8	is	be	AUX
inlawrev-2554	1144	9	not	not	PART
inlawrev-2554	1144	10	to	to	PART
inlawrev-2554	1144	11	be	be	AUX
inlawrev-2554	1144	12	perceived	perceive	VERB
inlawrev-2554	1144	13	as	as	ADP
inlawrev-2554	1144	14	a	a	DET
inlawrev-2554	1144	15	countermovement	countermovement	NOUN
inlawrev-2554	1144	16	by	by	ADP
inlawrev-2554	1144	17	any	any	DET
inlawrev-2554	1144	18	level	level	NOUN
inlawrev-2554	1144	19	of	of	ADP
inlawrev-2554	1144	20	government	government	NOUN
inlawrev-2554	1144	21	against	against	ADP
inlawrev-2554	1144	22	the	the	DET
inlawrev-2554	1144	23	formal	formal	ADJ
inlawrev-2554	1144	24	geographical	geographical	ADJ
inlawrev-2554	1144	25	or	or	CCONJ
inlawrev-2554	1144	26	transactional	transactional	ADJ
inlawrev-2554	1144	27	accounting	accounting	NOUN
inlawrev-2554	1144	28	approach	approach	NOUN
inlawrev-2554	1144	29	for	for	ADP
inlawrev-2554	1144	30	determining	determine	VERB
inlawrev-2554	1144	31	a	a	DET
inlawrev-2554	1144	32	state	state	NOUN
inlawrev-2554	1144	33	's	's	PART
inlawrev-2554	1144	34	appropriate	appropriate	ADJ
inlawrev-2554	1144	35	share	share	NOUN
inlawrev-2554	1144	36	of	of	ADP
inlawrev-2554	1144	37	the	the	DET
inlawrev-2554	1144	38	income	income	NOUN
inlawrev-2554	1144	39	of	of	ADP
inlawrev-2554	1144	40	an	an	DET
inlawrev-2554	1144	41	integrated	integrated	ADJ
inlawrev-2554	1144	42	corporate	corporate	ADJ
inlawrev-2554	1144	43	group	group	NOUN
inlawrev-2554	1144	44	;	;	PUNCT
inlawrev-2554	1144	45	rather	rather	ADV
inlawrev-2554	1144	46	,	,	PUNCT
inlawrev-2554	1144	47	it	it	PRON
inlawrev-2554	1144	48	is	be	AUX
inlawrev-2554	1144	49	the	the	DET
inlawrev-2554	1144	50	logical	logical	ADJ
inlawrev-2554	1144	51	consequence	consequence	NOUN
inlawrev-2554	1144	52	of	of	ADP
inlawrev-2554	1144	53	both	both	DET
inlawrev-2554	1144	54	revenue	revenue	NOUN
inlawrev-2554	1144	55	objectives	objective	NOUN
inlawrev-2554	1144	56	of	of	ADP
inlawrev-2554	1144	57	government	government	NOUN
inlawrev-2554	1144	58	and	and	CCONJ
inlawrev-2554	1144	59	accounting	accounting	NOUN
inlawrev-2554	1144	60	techniques	technique	NOUN
inlawrev-2554	1144	61	used	use	VERB
inlawrev-2554	1144	62	by	by	ADP
inlawrev-2554	1144	63	corporations	corporation	NOUN
inlawrev-2554	1144	64	.	.	PUNCT
inlawrev-2554	1145	1	some	some	DET
inlawrev-2554	1145	2	corporations	corporation	NOUN
inlawrev-2554	1145	3	prefer	prefer	VERB
inlawrev-2554	1145	4	unitary	unitary	ADJ
inlawrev-2554	1145	5	apportionment	apportionment	NOUN
inlawrev-2554	1145	6	over	over	ADP
inlawrev-2554	1145	7	separate	separate	ADJ
inlawrev-2554	1145	8	accounting	accounting	NOUN
inlawrev-2554	1145	9	because	because	SCONJ
inlawrev-2554	1145	10	it	it	PRON
inlawrev-2554	1145	11	may	may	AUX
inlawrev-2554	1145	12	result	result	VERB
inlawrev-2554	1145	13	in	in	ADP
inlawrev-2554	1145	14	undertaxations	undertaxation	NOUN
inlawrev-2554	1145	15	or	or	CCONJ
inlawrev-2554	1145	16	a	a	DET
inlawrev-2554	1145	17	more	more	ADV
inlawrev-2554	1145	18	reasonable	reasonable	ADJ
inlawrev-2554	1145	19	tax	tax	NOUN
inlawrev-2554	1145	20	liability	liability	NOUN
inlawrev-2554	1145	21	.	.	PUNCT
inlawrev-2554	1146	1	originally	originally	ADV
inlawrev-2554	1146	2	,	,	PUNCT
inlawrev-2554	1146	3	the	the	DET
inlawrev-2554	1146	4	separate	separate	ADJ
inlawrev-2554	1146	5	accounting	accounting	NOUN
inlawrev-2554	1146	6	approach	approach	NOUN
inlawrev-2554	1146	7	was	be	AUX
inlawrev-2554	1146	8	preferred	prefer	VERB
inlawrev-2554	1146	9	by	by	ADP
inlawrev-2554	1146	10	the	the	DET
inlawrev-2554	1146	11	states	state	NOUN
inlawrev-2554	1146	12	for	for	ADP
inlawrev-2554	1146	13	the	the	DET
inlawrev-2554	1146	14	determination	determination	NOUN
inlawrev-2554	1146	15	of	of	ADP
inlawrev-2554	1146	16	the	the	DET
inlawrev-2554	1146	17	income	income	NOUN
inlawrev-2554	1146	18	tax	tax	NOUN
inlawrev-2554	1146	19	of	of	ADP
inlawrev-2554	1146	20	a	a	DET
inlawrev-2554	1146	21	corporation	corporation	NOUN
inlawrev-2554	1146	22	doing	do	VERB
inlawrev-2554	1146	23	business	business	NOUN
inlawrev-2554	1146	24	largely	largely	ADV
inlawrev-2554	1146	25	within	within	ADP
inlawrev-2554	1146	26	the	the	DET
inlawrev-2554	1146	27	state	state	NOUN
inlawrev-2554	1146	28	.	.	PUNCT
inlawrev-2554	1147	1	as	as	SCONJ
inlawrev-2554	1147	2	the	the	DET
inlawrev-2554	1147	3	activities	activity	NOUN
inlawrev-2554	1147	4	of	of	ADP
inlawrev-2554	1147	5	corporations	corporation	NOUN
inlawrev-2554	1147	6	spread	spread	VERB
inlawrev-2554	1147	7	across	across	ADP
inlawrev-2554	1147	8	interstate	interstate	ADJ
inlawrev-2554	1147	9	boundaries	boundary	NOUN
inlawrev-2554	1147	10	,	,	PUNCT
inlawrev-2554	1147	11	however	however	ADV
inlawrev-2554	1147	12	,	,	PUNCT
inlawrev-2554	1147	13	the	the	DET
inlawrev-2554	1147	14	application	application	NOUN
inlawrev-2554	1147	15	of	of	ADP
inlawrev-2554	1147	16	some	some	DET
inlawrev-2554	1147	17	variation	variation	NOUN
inlawrev-2554	1147	18	of	of	ADP
inlawrev-2554	1147	19	formula	formula	NOUN
inlawrev-2554	1147	20	apportionment	apportionment	NOUN
inlawrev-2554	1147	21	became	become	VERB
inlawrev-2554	1147	22	a	a	DET
inlawrev-2554	1147	23	practical	practical	ADJ
inlawrev-2554	1147	24	necessity	necessity	NOUN
inlawrev-2554	1147	25	for	for	ADP
inlawrev-2554	1147	26	the	the	DET
inlawrev-2554	1147	27	purpose	purpose	NOUN
inlawrev-2554	1147	28	of	of	ADP
inlawrev-2554	1147	29	the	the	DET
inlawrev-2554	1147	30	fair	fair	ADJ
inlawrev-2554	1147	31	division	division	NOUN
inlawrev-2554	1147	32	of	of	ADP
inlawrev-2554	1147	33	the	the	DET
inlawrev-2554	1147	34	corporation	corporation	NOUN
inlawrev-2554	1147	35	's	's	PART
inlawrev-2554	1147	36	income	income	NOUN
inlawrev-2554	1147	37	among	among	ADP
inlawrev-2554	1147	38	several	several	ADJ
inlawrev-2554	1147	39	taxing	tax	VERB
inlawrev-2554	1147	40	jurisdictions	jurisdiction	NOUN
inlawrev-2554	1147	41	.	.	PUNCT
inlawrev-2554	1148	1	the	the	DET
inlawrev-2554	1148	2	interstate	interstate	ADJ
inlawrev-2554	1148	3	businesses	business	NOUN
inlawrev-2554	1148	4	of	of	ADP
inlawrev-2554	1148	5	corporations	corporation	NOUN
inlawrev-2554	1148	6	have	have	AUX
inlawrev-2554	1148	7	become	become	VERB
inlawrev-2554	1148	8	so	so	ADV
inlawrev-2554	1148	9	functionally	functionally	ADV
inlawrev-2554	1148	10	integrated	integrate	VERB
inlawrev-2554	1148	11	that	that	SCONJ
inlawrev-2554	1148	12	separate	separate	ADJ
inlawrev-2554	1148	13	accounting	accounting	NOUN
inlawrev-2554	1148	14	is	be	AUX
inlawrev-2554	1148	15	no	no	ADV
inlawrev-2554	1148	16	longer	long	ADV
inlawrev-2554	1148	17	practical	practical	ADJ
inlawrev-2554	1148	18	.	.	PUNCT
inlawrev-2554	1149	1	the	the	DET
inlawrev-2554	1149	2	next	next	ADJ
inlawrev-2554	1149	3	logical	logical	ADJ
inlawrev-2554	1149	4	development	development	NOUN
inlawrev-2554	1149	5	of	of	ADP
inlawrev-2554	1149	6	the	the	DET
inlawrev-2554	1149	7	unitary	unitary	ADJ
inlawrev-2554	1149	8	apportionment	apportionment	NOUN
inlawrev-2554	1149	9	approach	approach	NOUN
inlawrev-2554	1149	10	was	be	AUX
inlawrev-2554	1149	11	its	its	PRON
inlawrev-2554	1149	12	application	application	NOUN
inlawrev-2554	1149	13	to	to	ADP
inlawrev-2554	1149	14	the	the	DET
inlawrev-2554	1149	15	interstate	interstate	ADJ
inlawrev-2554	1149	16	operations	operation	NOUN
inlawrev-2554	1149	17	of	of	ADP
inlawrev-2554	1149	18	affiliated	affiliated	ADJ
inlawrev-2554	1149	19	corporations	corporation	NOUN
inlawrev-2554	1149	20	deemed	deem	VERB
inlawrev-2554	1149	21	to	to	PART
inlawrev-2554	1149	22	be	be	AUX
inlawrev-2554	1149	23	a	a	DET
inlawrev-2554	1149	24	single	single	ADJ
inlawrev-2554	1149	25	unitary	unitary	ADJ
inlawrev-2554	1149	26	enterprise	enterprise	NOUN
inlawrev-2554	1149	27	.	.	PUNCT
inlawrev-2554	1150	1	finally	finally	ADV
inlawrev-2554	1150	2	,	,	PUNCT
inlawrev-2554	1150	3	whether	whether	SCONJ
inlawrev-2554	1150	4	a	a	DET
inlawrev-2554	1150	5	state	state	NOUN
inlawrev-2554	1150	6	is	be	AUX
inlawrev-2554	1150	7	taxing	tax	VERB
inlawrev-2554	1150	8	an	an	DET
inlawrev-2554	1150	9	affiliated	affiliated	ADJ
inlawrev-2554	1150	10	group	group	NOUN
inlawrev-2554	1150	11	of	of	ADP
inlawrev-2554	1150	12	domestic	domestic	ADJ
inlawrev-2554	1150	13	corporations	corporation	NOUN
inlawrev-2554	1150	14	engaged	engage	VERB
inlawrev-2554	1150	15	in	in	ADP
inlawrev-2554	1150	16	activities	activity	NOUN
inlawrev-2554	1150	17	generating	generate	VERB
inlawrev-2554	1150	18	income	income	NOUN
inlawrev-2554	1150	19	in	in	ADP
inlawrev-2554	1150	20	an	an	DET
inlawrev-2554	1150	21	interstate	interstate	ADJ
inlawrev-2554	1150	22	context	context	NOUN
inlawrev-2554	1150	23	,	,	PUNCT
inlawrev-2554	1150	24	or	or	CCONJ
inlawrev-2554	1150	25	an	an	DET
inlawrev-2554	1150	26	affiliated	affiliated	ADJ
inlawrev-2554	1150	27	group	group	NOUN
inlawrev-2554	1150	28	of	of	ADP
inlawrev-2554	1150	29	domestic	domestic	ADJ
inlawrev-2554	1150	30	and	and	CCONJ
inlawrev-2554	1150	31	foreign	foreign	ADJ
inlawrev-2554	1150	32	corporations	corporation	NOUN
inlawrev-2554	1150	33	engaged	engage	VERB
inlawrev-2554	1150	34	in	in	ADP
inlawrev-2554	1150	35	activities	activity	NOUN
inlawrev-2554	1150	36	generating	generate	VERB
inlawrev-2554	1150	37	income	income	NOUN
inlawrev-2554	1150	38	both	both	CCONJ
inlawrev-2554	1150	39	in	in	ADP
inlawrev-2554	1150	40	an	an	DET
inlawrev-2554	1150	41	interstate	interstate	NOUN
inlawrev-2554	1150	42	and	and	CCONJ
inlawrev-2554	1150	43	an	an	DET
inlawrev-2554	1150	44	international	international	ADJ
inlawrev-2554	1150	45	context	context	NOUN
inlawrev-2554	1150	46	does	do	AUX
inlawrev-2554	1150	47	not	not	PART
inlawrev-2554	1150	48	appear	appear	VERB
inlawrev-2554	1150	49	to	to	PART
inlawrev-2554	1150	50	amount	amount	VERB
inlawrev-2554	1150	51	to	to	ADP
inlawrev-2554	1150	52	a	a	DET
inlawrev-2554	1150	53	logically	logically	ADV
inlawrev-2554	1150	54	or	or	CCONJ
inlawrev-2554	1150	55	constitutionally	constitutionally	ADV
inlawrev-2554	1150	56	significant	significant	ADJ
inlawrev-2554	1150	57	difference	difference	NOUN
inlawrev-2554	1150	58	.	.	PUNCT
inlawrev-2554	1151	1	the	the	DET
inlawrev-2554	1151	2	application	application	NOUN
inlawrev-2554	1151	3	of	of	ADP
inlawrev-2554	1151	4	formula	formula	NOUN
inlawrev-2554	1151	5	apportionment	apportionment	NOUN
inlawrev-2554	1151	6	seems	seem	VERB
inlawrev-2554	1151	7	proper	proper	ADJ
inlawrev-2554	1151	8	when	when	SCONJ
inlawrev-2554	1151	9	a	a	DET
inlawrev-2554	1151	10	particular	particular	ADJ
inlawrev-2554	1151	11	set	set	NOUN
inlawrev-2554	1151	12	of	of	ADP
inlawrev-2554	1151	13	activities	activity	NOUN
inlawrev-2554	1151	14	of	of	ADP
inlawrev-2554	1151	15	a	a	DET
inlawrev-2554	1151	16	related	related	ADJ
inlawrev-2554	1151	17	group	group	NOUN
inlawrev-2554	1151	18	of	of	ADP
inlawrev-2554	1151	19	corporations	corporation	NOUN
inlawrev-2554	1151	20	as	as	ADP
inlawrev-2554	1151	21	a	a	DET
inlawrev-2554	1151	22	practical	practical	ADJ
inlawrev-2554	1151	23	necessity	necessity	NOUN
inlawrev-2554	1151	24	renders	render	VERB
inlawrev-2554	1151	25	the	the	DET
inlawrev-2554	1151	26	application	application	NOUN
inlawrev-2554	1151	27	of	of	ADP
inlawrev-2554	1151	28	separate	separate	ADJ
inlawrev-2554	1151	29	accounting	accounting	NOUN
inlawrev-2554	1151	30	improper	improper	NOUN
inlawrev-2554	1151	31	.	.	PUNCT
inlawrev-2554	1152	1	worldwide	worldwide	ADV
inlawrev-2554	1152	2	combined	combined	ADJ
inlawrev-2554	1152	3	reporting	reporting	NOUN
inlawrev-2554	1152	4	of	of	ADP
inlawrev-2554	1152	5	832	832	NUM
inlawrev-2554	1152	6	indiana	indiana	PROPN
inlawrev-2554	1152	7	law	law	PROPN
inlawrev-2554	1152	8	review	review	NOUN
inlawrev-2554	1152	9	[	[	X
inlawrev-2554	1152	10	vol	vol	NOUN
inlawrev-2554	1152	11	.	.	PUNCT
inlawrev-2554	1153	1	16:783	16:783	NUM
inlawrev-2554	1153	2	multinational	multinational	ADJ
inlawrev-2554	1153	3	corporate	corporate	ADJ
inlawrev-2554	1153	4	income	income	NOUN
inlawrev-2554	1153	5	,	,	PUNCT
inlawrev-2554	1153	6	then	then	ADV
inlawrev-2554	1153	7	,	,	PUNCT
inlawrev-2554	1153	8	is	be	AUX
inlawrev-2554	1153	9	the	the	DET
inlawrev-2554	1153	10	logical	logical	ADJ
inlawrev-2554	1153	11	conclusion	conclusion	NOUN
inlawrev-2554	1153	12	of	of	ADP
inlawrev-2554	1153	13	an	an	DET
inlawrev-2554	1153	14	apportionment	apportionment	ADJ
inlawrev-2554	1153	15	technique	technique	NOUN
inlawrev-2554	1153	16	applied	apply	VERB
inlawrev-2554	1153	17	to	to	ADP
inlawrev-2554	1153	18	regional	regional	ADJ
inlawrev-2554	1153	19	railroad	railroad	NOUN
inlawrev-2554	1153	20	property	property	NOUN
inlawrev-2554	1153	21	a	a	DET
inlawrev-2554	1153	22	century	century	NOUN
inlawrev-2554	1153	23	ago	ago	ADV
inlawrev-2554	1153	24	.	.	PUNCT
inlawrev-2554	1154	1	in	in	ADP
inlawrev-2554	1154	2	four	four	NUM
inlawrev-2554	1154	3	recent	recent	ADJ
inlawrev-2554	1154	4	cases	case	NOUN
inlawrev-2554	1154	5	,	,	PUNCT
inlawrev-2554	1154	6	the	the	DET
inlawrev-2554	1154	7	united	united	PROPN
inlawrev-2554	1154	8	states	states	PROPN
inlawrev-2554	1154	9	supreme	supreme	PROPN
inlawrev-2554	1154	10	court	court	PROPN
inlawrev-2554	1154	11	has	have	AUX
inlawrev-2554	1154	12	considered	consider	VERB
inlawrev-2554	1154	13	the	the	DET
inlawrev-2554	1154	14	constitutional	constitutional	ADJ
inlawrev-2554	1154	15	implications	implication	NOUN
inlawrev-2554	1154	16	of	of	ADP
inlawrev-2554	1154	17	the	the	DET
inlawrev-2554	1154	18	state	state	NOUN
inlawrev-2554	1154	19	taxation	taxation	NOUN
inlawrev-2554	1154	20	of	of	ADP
inlawrev-2554	1154	21	the	the	DET
inlawrev-2554	1154	22	income	income	NOUN
inlawrev-2554	1154	23	of	of	ADP
inlawrev-2554	1154	24	a	a	DET
inlawrev-2554	1154	25	multinational	multinational	ADJ
inlawrev-2554	1154	26	group	group	NOUN
inlawrev-2554	1154	27	of	of	ADP
inlawrev-2554	1154	28	corporations	corporation	NOUN
inlawrev-2554	1154	29	.	.	PUNCT
inlawrev-2554	1155	1	in	in	ADP
inlawrev-2554	1155	2	these	these	DET
inlawrev-2554	1155	3	decisions	decision	NOUN
inlawrev-2554	1155	4	,	,	PUNCT
inlawrev-2554	1155	5	a	a	DET
inlawrev-2554	1155	6	searching	searching	NOUN
inlawrev-2554	1155	7	inquiry	inquiry	NOUN
inlawrev-2554	1155	8	has	have	AUX
inlawrev-2554	1155	9	been	be	AUX
inlawrev-2554	1155	10	made	make	VERB
inlawrev-2554	1155	11	into	into	ADP
inlawrev-2554	1155	12	the	the	DET
inlawrev-2554	1155	13	understanding	understanding	NOUN
inlawrev-2554	1155	14	of	of	ADP
inlawrev-2554	1155	15	the	the	DET
inlawrev-2554	1155	16	unitary	unitary	ADJ
inlawrev-2554	1155	17	business	business	NOUN
inlawrev-2554	1155	18	principle	principle	NOUN
inlawrev-2554	1155	19	.	.	PUNCT
inlawrev-2554	1156	1	much	much	ADJ
inlawrev-2554	1156	2	guidance	guidance	NOUN
inlawrev-2554	1156	3	is	be	AUX
inlawrev-2554	1156	4	made	make	VERB
inlawrev-2554	1156	5	available	available	ADJ
inlawrev-2554	1156	6	through	through	ADP
inlawrev-2554	1156	7	the	the	DET
inlawrev-2554	1156	8	study	study	NOUN
inlawrev-2554	1156	9	of	of	ADP
inlawrev-2554	1156	10	these	these	DET
inlawrev-2554	1156	11	opinions	opinion	NOUN
inlawrev-2554	1156	12	.	.	PUNCT
inlawrev-2554	1157	1	they	they	PRON
inlawrev-2554	1157	2	establish	establish	VERB
inlawrev-2554	1157	3	that	that	SCONJ
inlawrev-2554	1157	4	related	related	ADJ
inlawrev-2554	1157	5	domestic	domestic	ADJ
inlawrev-2554	1157	6	and	and	CCONJ
inlawrev-2554	1157	7	foreign	foreign	ADJ
inlawrev-2554	1157	8	corporations	corporation	NOUN
inlawrev-2554	1157	9	may	may	AUX
inlawrev-2554	1157	10	be	be	AUX
inlawrev-2554	1157	11	treated	treat	VERB
inlawrev-2554	1157	12	as	as	ADP
inlawrev-2554	1157	13	a	a	DET
inlawrev-2554	1157	14	unitary	unitary	ADJ
inlawrev-2554	1157	15	business	business	NOUN
inlawrev-2554	1157	16	to	to	ADP
inlawrev-2554	1157	17	the	the	DET
inlawrev-2554	1157	18	extent	extent	NOUN
inlawrev-2554	1157	19	that	that	SCONJ
inlawrev-2554	1157	20	there	there	PRON
inlawrev-2554	1157	21	is	be	VERB
inlawrev-2554	1157	22	a	a	DET
inlawrev-2554	1157	23	sharing	sharing	NOUN
inlawrev-2554	1157	24	or	or	CCONJ
inlawrev-2554	1157	25	an	an	DET
inlawrev-2554	1157	26	exchange	exchange	NOUN
inlawrev-2554	1157	27	of	of	ADP
inlawrev-2554	1157	28	value	value	NOUN
inlawrev-2554	1157	29	throughout	throughout	ADP
inlawrev-2554	1157	30	the	the	DET
inlawrev-2554	1157	31	multinational	multinational	ADJ
inlawrev-2554	1157	32	corporate	corporate	ADJ
inlawrev-2554	1157	33	group	group	NOUN
inlawrev-2554	1157	34	as	as	SCONJ
inlawrev-2554	1157	35	evidenced	evidence	VERB
inlawrev-2554	1157	36	by	by	ADP
inlawrev-2554	1157	37	substantial	substantial	ADJ
inlawrev-2554	1157	38	mutual	mutual	ADJ
inlawrev-2554	1157	39	interdependence	interdependence	NOUN
inlawrev-2554	1157	40	.	.	PUNCT
inlawrev-2554	1158	1	as	as	ADP
inlawrev-2554	1158	2	a	a	DET
inlawrev-2554	1158	3	necessary	necessary	ADJ
inlawrev-2554	1158	4	corollary	corollary	NOUN
inlawrev-2554	1158	5	to	to	ADP
inlawrev-2554	1158	6	determining	determine	VERB
inlawrev-2554	1158	7	the	the	DET
inlawrev-2554	1158	8	scope	scope	NOUN
inlawrev-2554	1158	9	of	of	ADP
inlawrev-2554	1158	10	the	the	DET
inlawrev-2554	1158	11	unitary	unitary	ADJ
inlawrev-2554	1158	12	enterprise	enterprise	NOUN
inlawrev-2554	1158	13	,	,	PUNCT
inlawrev-2554	1158	14	the	the	DET
inlawrev-2554	1158	15	cases	case	NOUN
inlawrev-2554	1158	16	also	also	ADV
inlawrev-2554	1158	17	establish	establish	VERB
inlawrev-2554	1158	18	that	that	SCONJ
inlawrev-2554	1158	19	the	the	DET
inlawrev-2554	1158	20	apportionment	apportionment	NOUN
inlawrev-2554	1158	21	of	of	ADP
inlawrev-2554	1158	22	the	the	DET
inlawrev-2554	1158	23	income	income	NOUN
inlawrev-2554	1158	24	of	of	ADP
inlawrev-2554	1158	25	the	the	DET
inlawrev-2554	1158	26	unitary	unitary	ADJ
inlawrev-2554	1158	27	business	business	NOUN
inlawrev-2554	1158	28	between	between	ADP
inlawrev-2554	1158	29	the	the	DET
inlawrev-2554	1158	30	taxing	tax	VERB
inlawrev-2554	1158	31	state	state	NOUN
inlawrev-2554	1158	32	and	and	CCONJ
inlawrev-2554	1158	33	the	the	DET
inlawrev-2554	1158	34	rest	rest	NOUN
inlawrev-2554	1158	35	of	of	ADP
inlawrev-2554	1158	36	the	the	DET
inlawrev-2554	1158	37	world	world	NOUN
inlawrev-2554	1158	38	must	must	AUX
inlawrev-2554	1158	39	take	take	VERB
inlawrev-2554	1158	40	into	into	ADP
inlawrev-2554	1158	41	account	account	NOUN
inlawrev-2554	1158	42	a	a	DET
inlawrev-2554	1158	43	reasonable	reasonable	ADJ
inlawrev-2554	1158	44	measure	measure	NOUN
inlawrev-2554	1158	45	of	of	ADP
inlawrev-2554	1158	46	the	the	DET
inlawrev-2554	1158	47	income	income	NOUN
inlawrev-2554	1158	48	generating	generating	NOUN
inlawrev-2554	1158	49	activities	activity	NOUN
inlawrev-2554	1158	50	of	of	ADP
inlawrev-2554	1158	51	the	the	DET
inlawrev-2554	1158	52	unitary	unitary	ADJ
inlawrev-2554	1158	53	business	business	NOUN
inlawrev-2554	1158	54	,	,	PUNCT
inlawrev-2554	1158	55	conducted	conduct	VERB
inlawrev-2554	1158	56	as	as	ADP
inlawrev-2554	1158	57	a	a	DET
inlawrev-2554	1158	58	whole	whole	NOUN
inlawrev-2554	1158	59	,	,	PUNCT
inlawrev-2554	1158	60	and	and	CCONJ
inlawrev-2554	1158	61	its	its	PRON
inlawrev-2554	1158	62	concrete	concrete	ADJ
inlawrev-2554	1158	63	relationship	relationship	NOUN
inlawrev-2554	1158	64	to	to	ADP
inlawrev-2554	1158	65	activities	activity	NOUN
inlawrev-2554	1158	66	within	within	ADP
inlawrev-2554	1158	67	the	the	DET
inlawrev-2554	1158	68	state	state	NOUN
inlawrev-2554	1158	69	.	.	PUNCT
inlawrev-2554	1159	1	in	in	ADP
inlawrev-2554	1159	2	mobily	mobily	ADV
inlawrev-2554	1159	3	the	the	DET
inlawrev-2554	1159	4	court	court	NOUN
inlawrev-2554	1159	5	approved	approve	VERB
inlawrev-2554	1159	6	the	the	DET
inlawrev-2554	1159	7	state	state	NOUN
inlawrev-2554	1159	8	taxation	taxation	NOUN
inlawrev-2554	1159	9	of	of	ADP
inlawrev-2554	1159	10	foreign	foreign	ADJ
inlawrev-2554	1159	11	-	-	PUNCT
inlawrev-2554	1159	12	source	source	NOUN
inlawrev-2554	1159	13	dividends	dividend	NOUN
inlawrev-2554	1159	14	as	as	ADP
inlawrev-2554	1159	15	part	part	NOUN
inlawrev-2554	1159	16	of	of	ADP
inlawrev-2554	1159	17	the	the	DET
inlawrev-2554	1159	18	domestic	domestic	ADJ
inlawrev-2554	1159	19	recipient	recipient	NOUN
inlawrev-2554	1159	20	's	's	PART
inlawrev-2554	1159	21	apportionable	apportionable	ADJ
inlawrev-2554	1159	22	income	income	NOUN
inlawrev-2554	1159	23	,	,	PUNCT
inlawrev-2554	1159	24	but	but	CCONJ
inlawrev-2554	1159	25	only	only	ADV
inlawrev-2554	1159	26	because	because	SCONJ
inlawrev-2554	1159	27	the	the	DET
inlawrev-2554	1159	28	court	court	NOUN
inlawrev-2554	1159	29	assumed	assume	VERB
inlawrev-2554	1159	30	that	that	SCONJ
inlawrev-2554	1159	31	the	the	DET
inlawrev-2554	1159	32	payor	payor	NOUN
inlawrev-2554	1159	33	subsidiaries	subsidiary	NOUN
inlawrev-2554	1159	34	were	be	AUX
inlawrev-2554	1159	35	engaged	engage	VERB
inlawrev-2554	1159	36	in	in	ADP
inlawrev-2554	1159	37	a	a	DET
inlawrev-2554	1159	38	unitary	unitary	ADJ
inlawrev-2554	1159	39	business	business	NOUN
inlawrev-2554	1159	40	relationship	relationship	NOUN
inlawrev-2554	1159	41	with	with	ADP
inlawrev-2554	1159	42	the	the	DET
inlawrev-2554	1159	43	parent	parent	NOUN
inlawrev-2554	1159	44	corporations	corporation	NOUN
inlawrev-2554	1159	45	.	.	PUNCT
inlawrev-2554	1160	1	in	in	ADP
inlawrev-2554	1160	2	asarco	asarco	NOUN
inlawrev-2554	1160	3	and	and	CCONJ
inlawrev-2554	1160	4	woolworth	woolworth	NOUN
inlawrev-2554	1160	5	,	,	PUNCT
inlawrev-2554	1160	6	the	the	DET
inlawrev-2554	1160	7	court	court	NOUN
inlawrev-2554	1160	8	confined	confine	VERB
inlawrev-2554	1160	9	its	its	PRON
inlawrev-2554	1160	10	analyses	analysis	NOUN
inlawrev-2554	1160	11	to	to	ADP
inlawrev-2554	1160	12	due	due	ADJ
inlawrev-2554	1160	13	process	process	NOUN
inlawrev-2554	1160	14	considerations	consideration	NOUN
inlawrev-2554	1160	15	,	,	PUNCT
inlawrev-2554	1160	16	and	and	CCONJ
inlawrev-2554	1160	17	,	,	PUNCT
inlawrev-2554	1160	18	as	as	ADP
inlawrev-2554	1160	19	in	in	ADP
inlawrev-2554	1160	20	mobil	mobil	PROPN
inlawrev-2554	1160	21	,	,	PUNCT
inlawrev-2554	1160	22	the	the	DET
inlawrev-2554	1160	23	unitary	unitary	ADJ
inlawrev-2554	1160	24	business	business	NOUN
inlawrev-2554	1160	25	principle	principle	NOUN
inlawrev-2554	1160	26	formed	form	VERB
inlawrev-2554	1160	27	the	the	DET
inlawrev-2554	1160	28	linchpin	linchpin	NOUN
inlawrev-2554	1160	29	of	of	ADP
inlawrev-2554	1160	30	its	its	PRON
inlawrev-2554	1160	31	decision	decision	NOUN
inlawrev-2554	1160	32	.	.	PUNCT
inlawrev-2554	1161	1	the	the	DET
inlawrev-2554	1161	2	court	court	NOUN
inlawrev-2554	1161	3	determined	determine	VERB
inlawrev-2554	1161	4	that	that	SCONJ
inlawrev-2554	1161	5	a	a	DET
inlawrev-2554	1161	6	state	state	NOUN
inlawrev-2554	1161	7	can	can	AUX
inlawrev-2554	1161	8	not	not	PART
inlawrev-2554	1161	9	include	include	VERB
inlawrev-2554	1161	10	foreign	foreign	ADJ
inlawrev-2554	1161	11	-	-	PUNCT
inlawrev-2554	1161	12	source	source	NOUN
inlawrev-2554	1161	13	income	income	NOUN
inlawrev-2554	1161	14	in	in	ADP
inlawrev-2554	1161	15	the	the	DET
inlawrev-2554	1161	16	apportionable	apportionable	ADJ
inlawrev-2554	1161	17	income	income	NOUN
inlawrev-2554	1161	18	of	of	ADP
inlawrev-2554	1161	19	a	a	DET
inlawrev-2554	1161	20	nondomiciliary	nondomiciliary	ADJ
inlawrev-2554	1161	21	corporation	corporation	NOUN
inlawrev-2554	1161	22	doing	do	VERB
inlawrev-2554	1161	23	business	business	NOUN
inlawrev-2554	1161	24	in	in	ADP
inlawrev-2554	1161	25	a	a	DET
inlawrev-2554	1161	26	taxing	tax	VERB
inlawrev-2554	1161	27	state	state	NOUN
inlawrev-2554	1161	28	when	when	SCONJ
inlawrev-2554	1161	29	it	it	PRON
inlawrev-2554	1161	30	can	can	AUX
inlawrev-2554	1161	31	be	be	AUX
inlawrev-2554	1161	32	demonstrated	demonstrate	VERB
inlawrev-2554	1161	33	that	that	SCONJ
inlawrev-2554	1161	34	the	the	DET
inlawrev-2554	1161	35	payor	payor	NOUN
inlawrev-2554	1161	36	subsidiaries	subsidiary	NOUN
inlawrev-2554	1161	37	are	be	AUX
inlawrev-2554	1161	38	discrete	discrete	ADJ
inlawrev-2554	1161	39	business	business	NOUN
inlawrev-2554	1161	40	enterprises	enterprise	NOUN
inlawrev-2554	1161	41	apart	apart	ADV
inlawrev-2554	1161	42	from	from	ADP
inlawrev-2554	1161	43	the	the	DET
inlawrev-2554	1161	44	parent	parent	NOUN
inlawrev-2554	1161	45	corporation	corporation	NOUN
inlawrev-2554	1161	46	and	and	CCONJ
inlawrev-2554	1161	47	have	have	VERB
inlawrev-2554	1161	48	no	no	DET
inlawrev-2554	1161	49	other	other	ADJ
inlawrev-2554	1161	50	connection	connection	NOUN
inlawrev-2554	1161	51	with	with	ADP
inlawrev-2554	1161	52	the	the	DET
inlawrev-2554	1161	53	taxing	tax	VERB
inlawrev-2554	1161	54	state	state	NOUN
inlawrev-2554	1161	55	.	.	PUNCT
inlawrev-2554	1162	1	in	in	ADP
inlawrev-2554	1162	2	container	container	NOUN
inlawrev-2554	1162	3	,	,	PUNCT
inlawrev-2554	1162	4	the	the	DET
inlawrev-2554	1162	5	court	court	NOUN
inlawrev-2554	1162	6	held	hold	VERB
inlawrev-2554	1162	7	that	that	SCONJ
inlawrev-2554	1162	8	the	the	DET
inlawrev-2554	1162	9	worldwide	worldwide	ADJ
inlawrev-2554	1162	10	combined	combined	ADJ
inlawrev-2554	1162	11	income	income	NOUN
inlawrev-2554	1162	12	of	of	ADP
inlawrev-2554	1162	13	a	a	DET
inlawrev-2554	1162	14	domestic	domestic	ADJ
inlawrev-2554	1162	15	corporation	corporation	NOUN
inlawrev-2554	1162	16	and	and	CCONJ
inlawrev-2554	1162	17	its	its	PRON
inlawrev-2554	1162	18	foreign	foreign	ADJ
inlawrev-2554	1162	19	subsidiaries	subsidiary	NOUN
inlawrev-2554	1162	20	is	be	AUX
inlawrev-2554	1162	21	subject	subject	ADJ
inlawrev-2554	1162	22	to	to	ADP
inlawrev-2554	1162	23	unitary	unitary	ADJ
inlawrev-2554	1162	24	apportionment	apportionment	NOUN
inlawrev-2554	1162	25	without	without	ADP
inlawrev-2554	1162	26	contravention	contravention	NOUN
inlawrev-2554	1162	27	of	of	ADP
inlawrev-2554	1162	28	the	the	DET
inlawrev-2554	1162	29	due	due	ADJ
inlawrev-2554	1162	30	process	process	NOUN
inlawrev-2554	1162	31	clause	clause	NOUN
inlawrev-2554	1162	32	as	as	ADV
inlawrev-2554	1162	33	long	long	ADV
inlawrev-2554	1162	34	as	as	SCONJ
inlawrev-2554	1162	35	the	the	DET
inlawrev-2554	1162	36	unitary	unitary	ADJ
inlawrev-2554	1162	37	business	business	NOUN
inlawrev-2554	1162	38	test	test	NOUN
inlawrev-2554	1162	39	has	have	AUX
inlawrev-2554	1162	40	been	be	AUX
inlawrev-2554	1162	41	properly	properly	ADV
inlawrev-2554	1162	42	applied	apply	VERB
inlawrev-2554	1162	43	and	and	CCONJ
inlawrev-2554	1162	44	the	the	DET
inlawrev-2554	1162	45	apportionment	apportionment	ADJ
inlawrev-2554	1162	46	formula	formula	NOUN
inlawrev-2554	1162	47	is	be	AUX
inlawrev-2554	1162	48	fair	fair	ADJ
inlawrev-2554	1162	49	.	.	PUNCT
inlawrev-2554	1163	1	in	in	ADP
inlawrev-2554	1163	2	so	so	ADV
inlawrev-2554	1163	3	holding	holding	NOUN
inlawrev-2554	1163	4	,	,	PUNCT
inlawrev-2554	1163	5	the	the	DET
inlawrev-2554	1163	6	court	court	NOUN
inlawrev-2554	1163	7	declined	decline	VERB
inlawrev-2554	1163	8	to	to	PART
inlawrev-2554	1163	9	endorse	endorse	VERB
inlawrev-2554	1163	10	the	the	DET
inlawrev-2554	1163	11	proposition	proposition	NOUN
inlawrev-2554	1163	12	that	that	SCONJ
inlawrev-2554	1163	13	it	it	PRON
inlawrev-2554	1163	14	was	be	AUX
inlawrev-2554	1163	15	necessary	necessary	ADJ
inlawrev-2554	1163	16	to	to	ADP
inlawrev-2554	1163	17	a	a	DET
inlawrev-2554	1163	18	finding	finding	NOUN
inlawrev-2554	1163	19	of	of	ADP
inlawrev-2554	1163	20	a	a	DET
inlawrev-2554	1163	21	unitary	unitary	ADJ
inlawrev-2554	1163	22	business	business	NOUN
inlawrev-2554	1163	23	that	that	SCONJ
inlawrev-2554	1163	24	there	there	PRON
inlawrev-2554	1163	25	be	be	VERB
inlawrev-2554	1163	26	a	a	DET
inlawrev-2554	1163	27	continuous	continuous	ADJ
inlawrev-2554	1163	28	and	and	CCONJ
inlawrev-2554	1163	29	signficant	signficant	ADJ
inlawrev-2554	1163	30	product	product	NOUN
inlawrev-2554	1163	31	flow	flow	NOUN
inlawrev-2554	1163	32	between	between	ADP
inlawrev-2554	1163	33	the	the	DET
inlawrev-2554	1163	34	domestic	domestic	ADJ
inlawrev-2554	1163	35	parent	parent	NOUN
inlawrev-2554	1163	36	corporation	corporation	NOUN
inlawrev-2554	1163	37	and	and	CCONJ
inlawrev-2554	1163	38	its	its	PRON
inlawrev-2554	1163	39	foreign	foreign	ADJ
inlawrev-2554	1163	40	subsidiaries	subsidiary	NOUN
inlawrev-2554	1163	41	in	in	ADP
inlawrev-2554	1163	42	the	the	DET
inlawrev-2554	1163	43	absence	absence	NOUN
inlawrev-2554	1163	44	of	of	ADP
inlawrev-2554	1163	45	vertical	vertical	ADJ
inlawrev-2554	1163	46	integration	integration	NOUN
inlawrev-2554	1163	47	among	among	ADP
inlawrev-2554	1163	48	the	the	DET
inlawrev-2554	1163	49	corporations	corporation	NOUN
inlawrev-2554	1163	50	.	.	PUNCT
inlawrev-2554	1164	1	instead	instead	ADV
inlawrev-2554	1164	2	,	,	PUNCT
inlawrev-2554	1164	3	the	the	DET
inlawrev-2554	1164	4	court	court	NOUN
inlawrev-2554	1164	5	chose	choose	VERB
inlawrev-2554	1164	6	to	to	PART
inlawrev-2554	1164	7	establish	establish	VERB
inlawrev-2554	1164	8	the	the	DET
inlawrev-2554	1164	9	unitary	unitary	ADJ
inlawrev-2554	1164	10	business	business	NOUN
inlawrev-2554	1164	11	relationship	relationship	NOUN
inlawrev-2554	1164	12	in	in	ADP
inlawrev-2554	1164	13	the	the	DET
inlawrev-2554	1164	14	totality	totality	NOUN
inlawrev-2554	1164	15	of	of	ADP
inlawrev-2554	1164	16	the	the	DET
inlawrev-2554	1164	17	circumstances	circumstance	NOUN
inlawrev-2554	1164	18	which	which	PRON
inlawrev-2554	1164	19	necessitates	necessitate	VERB
inlawrev-2554	1164	20	a	a	DET
inlawrev-2554	1164	21	case	case	NOUN
inlawrev-2554	1164	22	by	by	ADP
inlawrev-2554	1164	23	case	case	NOUN
inlawrev-2554	1164	24	determination	determination	NOUN
inlawrev-2554	1164	25	of	of	ADP
inlawrev-2554	1164	26	whether	whether	SCONJ
inlawrev-2554	1164	27	there	there	PRON
inlawrev-2554	1164	28	exists	exist	VERB
inlawrev-2554	1164	29	substantial	substantial	ADJ
inlawrev-2554	1164	30	mutual	mutual	ADJ
inlawrev-2554	1164	31	interdependence	interdependence	NOUN
inlawrev-2554	1164	32	sufficient	sufficient	ADJ
inlawrev-2554	1164	33	to	to	PART
inlawrev-2554	1164	34	justify	justify	VERB
inlawrev-2554	1164	35	the	the	DET
inlawrev-2554	1164	36	finding	finding	NOUN
inlawrev-2554	1164	37	of	of	ADP
inlawrev-2554	1164	38	a	a	DET
inlawrev-2554	1164	39	unitary	unitary	ADJ
inlawrev-2554	1164	40	business	business	NOUN
inlawrev-2554	1164	41	.	.	PUNCT
inlawrev-2554	1165	1	the	the	DET
inlawrev-2554	1165	2	attitude	attitude	NOUN
inlawrev-2554	1165	3	taken	take	VERB
inlawrev-2554	1165	4	by	by	ADP
inlawrev-2554	1165	5	the	the	DET
inlawrev-2554	1165	6	court	court	NOUN
inlawrev-2554	1165	7	to	to	ADP
inlawrev-2554	1165	8	the	the	DET
inlawrev-2554	1165	9	taxing	tax	VERB
inlawrev-2554	1165	10	power	power	NOUN
inlawrev-2554	1165	11	of	of	ADP
inlawrev-2554	1165	12	the	the	DET
inlawrev-2554	1165	13	states	state	NOUN
inlawrev-2554	1165	14	in	in	ADP
inlawrev-2554	1165	15	these	these	DET
inlawrev-2554	1165	16	four	four	NUM
inlawrev-2554	1165	17	cases	case	NOUN
inlawrev-2554	1165	18	is	be	AUX
inlawrev-2554	1165	19	quite	quite	ADV
inlawrev-2554	1165	20	consistent	consistent	ADJ
inlawrev-2554	1165	21	with	with	ADP
inlawrev-2554	1165	22	that	that	PRON
inlawrev-2554	1165	23	which	which	PRON
inlawrev-2554	1165	24	the	the	DET
inlawrev-2554	1165	25	court	court	NOUN
inlawrev-2554	1165	26	has	have	VERB
inlawrev-2554	1165	27	1983	1983	NUM
inlawrev-2554	1165	28	]	]	PUNCT
inlawrev-2554	1165	29	taxing	tax	VERB
inlawrev-2554	1165	30	multinational	multinational	ADJ
inlawrev-2554	1165	31	corporations	corporation	NOUN
inlawrev-2554	1165	32	833	833	NUM
inlawrev-2554	1165	33	followed	follow	VERB
inlawrev-2554	1165	34	in	in	ADP
inlawrev-2554	1165	35	previous	previous	ADJ
inlawrev-2554	1165	36	state	state	NOUN
inlawrev-2554	1165	37	tax	tax	NOUN
inlawrev-2554	1165	38	cases	case	NOUN
inlawrev-2554	1165	39	—	—	PUNCT
inlawrev-2554	1165	40	an	an	DET
inlawrev-2554	1165	41	attitude	attitude	NOUN
inlawrev-2554	1165	42	of	of	ADP
inlawrev-2554	1165	43	judicial	judicial	ADJ
inlawrev-2554	1165	44	restraint	restraint	NOUN
inlawrev-2554	1165	45	or	or	CCONJ
inlawrev-2554	1165	46	nonintervention	nonintervention	NOUN
inlawrev-2554	1165	47	.	.	PUNCT
inlawrev-2554	1166	1	the	the	DET
inlawrev-2554	1166	2	constitution	constitution	NOUN
inlawrev-2554	1166	3	places	place	VERB
inlawrev-2554	1166	4	limited	limited	ADJ
inlawrev-2554	1166	5	restrictions	restriction	NOUN
inlawrev-2554	1166	6	on	on	ADP
inlawrev-2554	1166	7	the	the	DET
inlawrev-2554	1166	8	taxing	tax	VERB
inlawrev-2554	1166	9	power	power	NOUN
inlawrev-2554	1166	10	of	of	ADP
inlawrev-2554	1166	11	the	the	DET
inlawrev-2554	1166	12	states	state	NOUN
inlawrev-2554	1166	13	and	and	CCONJ
inlawrev-2554	1166	14	the	the	DET
inlawrev-2554	1166	15	court	court	NOUN
inlawrev-2554	1166	16	is	be	AUX
inlawrev-2554	1166	17	unlikely	unlikely	ADJ
inlawrev-2554	1166	18	to	to	PART
inlawrev-2554	1166	19	alter	alter	VERB
inlawrev-2554	1166	20	its	its	PRON
inlawrev-2554	1166	21	traditionally	traditionally	ADV
inlawrev-2554	1166	22	limited	limited	ADJ
inlawrev-2554	1166	23	function	function	NOUN
inlawrev-2554	1166	24	with	with	ADP
inlawrev-2554	1166	25	respect	respect	NOUN
inlawrev-2554	1166	26	to	to	ADP
inlawrev-2554	1166	27	the	the	DET
inlawrev-2554	1166	28	adjudication	adjudication	NOUN
inlawrev-2554	1166	29	of	of	ADP
inlawrev-2554	1166	30	these	these	DET
inlawrev-2554	1166	31	matters	matter	NOUN
inlawrev-2554	1166	32	.	.	PUNCT
inlawrev-2554	1167	1	the	the	DET
inlawrev-2554	1167	2	court	court	NOUN
inlawrev-2554	1167	3	declines	decline	VERB
inlawrev-2554	1167	4	to	to	PART
inlawrev-2554	1167	5	intervene	intervene	VERB
inlawrev-2554	1167	6	into	into	ADP
inlawrev-2554	1167	7	the	the	DET
inlawrev-2554	1167	8	complexities	complexity	NOUN
inlawrev-2554	1167	9	of	of	ADP
inlawrev-2554	1167	10	state	state	NOUN
inlawrev-2554	1167	11	finance	finance	NOUN
inlawrev-2554	1167	12	and	and	CCONJ
inlawrev-2554	1167	13	impose	impose	VERB
inlawrev-2554	1167	14	general	general	ADJ
inlawrev-2554	1167	15	legal	legal	ADJ
inlawrev-2554	1167	16	formulations	formulation	NOUN
inlawrev-2554	1167	17	upon	upon	SCONJ
inlawrev-2554	1167	18	the	the	DET
inlawrev-2554	1167	19	taxing	tax	VERB
inlawrev-2554	1167	20	power	power	NOUN
inlawrev-2554	1167	21	of	of	ADP
inlawrev-2554	1167	22	the	the	DET
inlawrev-2554	1167	23	states	state	NOUN
inlawrev-2554	1167	24	where	where	SCONJ
inlawrev-2554	1167	25	those	those	DET
inlawrev-2554	1167	26	principles	principle	NOUN
inlawrev-2554	1167	27	are	be	AUX
inlawrev-2554	1167	28	not	not	PART
inlawrev-2554	1167	29	constitutionally	constitutionally	ADV
inlawrev-2554	1167	30	required	require	VERB
inlawrev-2554	1167	31	.	.	PUNCT
inlawrev-2554	1168	1	in	in	ADP
inlawrev-2554	1168	2	the	the	DET
inlawrev-2554	1168	3	absence	absence	NOUN
inlawrev-2554	1168	4	of	of	ADP
inlawrev-2554	1168	5	congressional	congressional	ADJ
inlawrev-2554	1168	6	action	action	NOUN
inlawrev-2554	1168	7	,	,	PUNCT
inlawrev-2554	1168	8	the	the	DET
inlawrev-2554	1168	9	court	court	NOUN
inlawrev-2554	1168	10	has	have	AUX
inlawrev-2554	1168	11	developed	develop	VERB
inlawrev-2554	1168	12	objective	objective	ADJ
inlawrev-2554	1168	13	standards	standard	NOUN
inlawrev-2554	1168	14	which	which	PRON
inlawrev-2554	1168	15	are	be	AUX
inlawrev-2554	1168	16	not	not	PART
inlawrev-2554	1168	17	intended	intend	VERB
inlawrev-2554	1168	18	to	to	PART
inlawrev-2554	1168	19	extend	extend	VERB
inlawrev-2554	1168	20	beyond	beyond	ADP
inlawrev-2554	1168	21	the	the	DET
inlawrev-2554	1168	22	concrete	concrete	ADJ
inlawrev-2554	1168	23	circumstances	circumstance	NOUN
inlawrev-2554	1168	24	to	to	PART
inlawrev-2554	1168	25	which	which	PRON
inlawrev-2554	1168	26	they	they	PRON
inlawrev-2554	1168	27	are	be	AUX
inlawrev-2554	1168	28	applied	apply	VERB
inlawrev-2554	1168	29	.	.	PUNCT
inlawrev-2554	1169	1	these	these	DET
inlawrev-2554	1169	2	standards	standard	NOUN
inlawrev-2554	1169	3	reflect	reflect	VERB
inlawrev-2554	1169	4	the	the	DET
inlawrev-2554	1169	5	court	court	NOUN
inlawrev-2554	1169	6	's	's	PART
inlawrev-2554	1169	7	generalizations	generalization	NOUN
inlawrev-2554	1169	8	with	with	ADP
inlawrev-2554	1169	9	respect	respect	NOUN
inlawrev-2554	1169	10	to	to	ADP
inlawrev-2554	1169	11	the	the	DET
inlawrev-2554	1169	12	practical	practical	ADJ
inlawrev-2554	1169	13	operation	operation	NOUN
inlawrev-2554	1169	14	of	of	ADP
inlawrev-2554	1169	15	state	state	NOUN
inlawrev-2554	1169	16	corporate	corporate	ADJ
inlawrev-2554	1169	17	income	income	NOUN
inlawrev-2554	1169	18	taxes	taxis	NOUN
inlawrev-2554	1169	19	.	.	PUNCT
inlawrev-2554	1170	1	in	in	ADP
inlawrev-2554	1170	2	these	these	DET
inlawrev-2554	1170	3	cases	case	NOUN
inlawrev-2554	1170	4	,	,	PUNCT
inlawrev-2554	1170	5	the	the	DET
inlawrev-2554	1170	6	court	court	NOUN
inlawrev-2554	1170	7	has	have	AUX
inlawrev-2554	1170	8	affirmed	affirm	VERB
inlawrev-2554	1170	9	the	the	DET
inlawrev-2554	1170	10	latitude	latitude	NOUN
inlawrev-2554	1170	11	which	which	PRON
inlawrev-2554	1170	12	the	the	DET
inlawrev-2554	1170	13	states	state	NOUN
inlawrev-2554	1170	14	have	have	VERB
inlawrev-2554	1170	15	in	in	ADP
inlawrev-2554	1170	16	taxing	tax	VERB
inlawrev-2554	1170	17	the	the	DET
inlawrev-2554	1170	18	income	income	NOUN
inlawrev-2554	1170	19	of	of	ADP
inlawrev-2554	1170	20	multinational	multinational	ADJ
inlawrev-2554	1170	21	corporations	corporation	NOUN
inlawrev-2554	1170	22	.	.	PUNCT